The URL can be used to link to this page

Home My WebLink AboutHandouts_Pension Public Safety_Tab 13_08/03/2009MEMORANDUM I~ I:\A:\ CL. L)l ,i'.1R"I'iYLLI~ "I' DATE: JULY 30, 2009 TO: PUBLIC SAFETY OFFICERS PENSION TRUSTEES FROM: MONICA RAHIM, SENIOR ACCOUNTANT RE: BUDGET FY10 Based on our accounting records in the General Ledger, the following Exhibits are presented fox your review and subsequent budget input and approval. Exhibit A - "Budget Worksheet" is for the Village Employee Pension -Fire. Exhibit B - "Budget Worksheet" is for the Village Employee Pension -Police These Exhibits show the following: (1) Prior Year (FY2008) Actual revenue and expenses (2) Original and Amended Budget for FY2009 (3) Actual Expenses thru July 2009 (4) Estimated Expenses for FY2009 -These estimated figures are based upon the current budget, year-to-date actual expenses and anticipated additional expenses for the remainder of the year. (5) FY2010 Proposed -This column is to be used to enter the FY2010 budget figures. The budgeted Pension Fund Contribution for Employers and Employees was provided by Payroll. Also, the proposed amount for Recording Secretary Services was provided by the Clerk's Office and Insurance was provided by Human Resources. These amounts were entered on the Budget Worksheet. Exhibit Cand D - "Expenditure Report" shows the detailed expenses for each account for the period October 01, 2008 to July 29, 2009 (the date of printing this report). ~Lw~~bLUf ~ 2 ~ J 3 ~ ~ ~/ 7/31/092:04 PM ,~~bl ~ G ~ (..3'~('~IC~Y$ ~~EY~S [0 r1 BUDGET WORKSHEET EXHIBIT A Page: 1 713112009 .Village of Tequesta 2:21 pm Prior -------------------------------Current Year ----------------------------- (6) .~ (7) (8) Year Original Amended Actual Thru Estimated 6--~ ^.~~`! ~ ~.> Month: 713112009 Actual Budget Budget July Total PROPOSED Fund: 601 -Village Employee Pension-Fire Revenues Dept: 000 General Acct Class: 316 Other Taxes 312.510 Fire Insurance Prem Tax Other Taxes Acct Class: 361 Unrestricted Investment Earnin 361.100 Interest Income 361.102 DividendlDistributions 361.103 Money funds Dividends Unrestricted Investment Earnin Acct Class: 367 Investment income 367.000 Gain/Loss-Sale of Investments 367.100 Unrealized gainlloss on invest Investment income Acct Class: 368 Pension Contributions 368.001 Pension Fund Cont-Employer 368.002 Pension Fund Cont-Employee Pension Contributions Acct Class: 369 Miscellaneous Revenues 369.000 Other Miscellaneous Revenue Miscellaneous Revenues General Dept: 990 OtherlReserve/Contingency Acct Class: 590 Other Financing Sources & Uses 399.600 Appropriate Net Assets Other Financing Sources & Uses Other/Reserve/Contingency Total Revenues Expenditures Dept: 000 General Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 531.304 Recording Secy Service 531.309 Actuarial Services 540.300 Travel & Per Diem 545.300 Insurance 549.300 Other Misc Chgs & Obligations 554.300 Books, Publ, Subs & Membership 554.600 Seminars & Training -Pensions Operating Expenditures/Expense 0 0 0 0 0 0 0 0 0 0 58,652 0 0 38,569 0 22,834 0 0 19,373 0 0 0 0 0 0 81,486 0 0 57,942 0 -33,987 0 0 -29,152 0 -429,320 0 0 -295,853 0 -463,307 0 0 -325,005 0 286,446 0 131,200 114,203 131,200 78,050 0 68,000 54,022 68,000 364,496 0 199,200 168,225 199,200 219 0 0 0 0 219 0 0 0 0 -17,106 0 199,200 -98,838 199,200 0 0 0 -17,106 4,996 829 10,104 0 2,370 676 86 0 19,061 0 0 0 0 0 0 0 0 0 0 199,200 -98,838 0 0 0 0 0 0 0 0 0 216,200 70,600 0 286,800 0 0 0 0 286,800 0 0 0 0 0 0 0 199,200 0 286,800 0 0 0 0 0 0 6,000 6,498 9,800 0 5,600 4,278 6,000 6,300 0 6,000 8,496 12,000 0 900 482 500 0 2,500 2,415 2,415 2,500 0 1,000 750 1,200 0 550 700 1,000 0 300 385 500 0 22,850 24,004 33,415 0 8,800 0 BUDGET WORKSHEET •Village of Tequesta EXHIBIT A Page: 2 7/31 /2009 2:21 pm Prior --------------------- -----------Current Year ------------ ------------------ l6) l7) (8) Year Original Amended Actual Thru Estimated Month: 7/31/2009 Actual Budget Budget July Total PROPOSED Fund: 601 -Village Employee Pension-Fire Expenditures Dept: 000 General Acct Class: 531 Investment Expense 531.307 Investment Services 25,113 0 32,000 12,567 26,500 Investment Expense 25,113 0 32,000 12,567 26,500 0 0 0 Acct Class: 590 Other Financing Sources & Uses 549.391 Bank Charges 0 0 120 68 100 567.100 Unrealized Loss on Investments 0 0 0 0 0 590.600 Excess of additions over deduc 0 0 144,230 0 139,185 Other Financing Sources 8 Uses 0 0 144,350 68 139,285 0 0 0 General 44,174 0 199,200 36,639 199,200 0 8,800 0 Dept: 165 Pension Accl Class: 530 Operating ExpenditureslExpense 531.300 Professional Services 0 0 0 0 0 536.300 Pension DistributionslRefunds 0 0 0 0 0 Operating ExpenditureslExpense 0 0 0 0 0 0 0 0 Pension 0 0 0 0 0 0 0 0 Total Expenditures 44,174 0 199,200 36,639 199,200 0 8,800 0 Village Employee Pension-Fire -61,280 0 0 -135,477 0 0 278,000 0 BUDGET WORKSHEET Village of Tequesta EXHIBIT B Page: 1 712 3400m P Prior ------------------------------Current Year ------------------------------ l6) ~? l8) Year Original Amended Actual Thru Estimated i`'~~ -C`dt Month: 7/31/2009 Actual Budget Budget July Total PROPOSED Fund: 603 -Village Employee Pension-folic Revenues Dept: 000 General Acct Class: 316 Other Taxes 312.520 Casualty Insurance Premium Tax 0 0 0 0 0 Other Taxes 0 0 0 0 0 0 0 0 Acct Class: 361 Unrestricted Investment Earnin 361.100 Interest Income 21,257 0 0 14,237 0 361.102 Dividend/Distributions 8,193 0 0 7,180 0 361.103 Money funds Dividends 0 0 0 0 0 Unrestricted Investment Earnin 29,450 0 0 21,417 0 0 0 0 Acct Class: 367 Investment income 367.000 Gain/Loss-Sale of Investments -12,240 0 0 -10,815 0 367.100 Unrealized gain/loss on invest -156,389 0 0 -108,553 0 Investment income -168,629 0 0 -119,368 0 0 0 0 Acct Class: 368 Pension Contributions 368.001 Pension Fund Cont-Employer 157,811 0 97,700 66,251 97,700 115,600 368.002 Pension Fund Cont-Employee 37,930 0 42,500 28,805 42,500 37,800 Pension Contributions 195,741 0 140,200 95,056 140,200 0 153,400 0 Acct Class: 369 Miscellaneous Revenues 369.000 Other Miscellaneous Revenue 78 0 0 0 0 Miscellaneous Revenues 78 0 0 0 0 0 0 0 General 56,640 0 140,200 -2,895 140,200 0 153,400 0 Total Revenues 56,640 0 140,200 -2,895 140,200 0 153,400 0 Expenditures Dept: 000 General Acct Class: 530 Operating ExpenditureslExpense 531.301 Legal Services 1,800 0 2,100 2,403 3,500 531.304 Recording Secy Service 294 0 1,850 1,585 2,000 2,100 531.309 Actuarial Services 3,617 0 2,000 3,158 4,200 540.300 Travel & Per Diem 0 0 900 413 500 545.3001nsurance 836 0 1,000 902 902 1,000 549.300 Other Misc Chgs & Obligations 243 0 400 750 900 554.300 Books, Publ, Subs & Membership 31 0 550 700 800 554.600 Seminars & Training -Pensions 0 0 300 385 500 Operating ExpenditureslExpense 6,821 0 9,100 10,296 13,302 0 3,100 0 Acct Class: 531 Investment Expense 531.307 Investment Services 9,048 0 10,700 4,656 9,700 Investment Expense 9,048 0 10,700 4,656 9,700 0 0 0 Acct Class: 590 Other Financing Sources & Uses 549.391 Bank Charges 0 0 40 68 100 BUDGET WORKSHEET ~/illage of Tequesta EXHIBIT B Page: 2 7131/2009 2:34 pm Prior --------------------------------Current Year ----------------------------- (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 713112009 Actual Budget Budget July Total PROPOSED Fund: 603 -Village Employee Pension-folic Expenditures Dept: 000 General Acct Class: 590 Other Financing Sources & Uses 567.100 Unrealized Loss on Investments 0 0 0 0 0 590.600 Excess of additions over deduc 0 0 120,360 0 117,098 Other Financing Sources & Uses 0 0 120,400 68 117,198 0 0 0 General 15,869 0 140,200 15,020 140,200 0 3,100 0 Dept: 165 Pension Acct Class: 530 Operating Expenditures/Expense 531.300 Professional Services 0 0 0 0 0 536.300 Pension DistributionslRefunds 10,673 0 0 12,268 0 Operating ExpenditureslExpense 10,673 0 0 12,268 0 0 0 0 Pension 10,673 0 0 12,268 0 0 0 0 Total Expenditures 26,542 0 140,200 27,288 140,200 0 3,100 0 Village Employee Pension-folic 30,098 0 0 -30,183 0 0 150,300 0 Grand Total: 30,098 0 0 -30,183 0 0 150,300 0 Village of Tequesta For the Period: 10/1/2008 to 7/31/2009 EXPENDITURE REPORT Page: 1 7/29/2009 12:13 pm Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Butl Fund: 601 -Village Employee Pension-Fire Expenditures Dept: 000 General Acct Class: 530 Operating ExpenditureslExpense 531.301 Legal Services 11/03/2008 GJ Rec. expenses for Hanson, Perry & Jensen legal service thru 10115108 -Inv #62684 344.29 11103/2008 BA As per minutes of Public Safety Officers Pension Meeting held on 11/03108 6,000.00 12/1112008 GJ Ck #1861 Hanson, Perry & Jensen Legal Services thru 11/15/08 1,147.87 Inv #62750 $1,572.00 12/11/2008 RE Rvrs #214204 CK#1861 Hanson, Perry Legal Services thru 11115/08 -1,147.87 Inv #62750 $1,572.00 12/11/2008 GJ Ck #1861 -Hanson, Perry 8 Jensen legal services thru 11/15/08 1,147.87 Inv #62750 - $1,572.00 0210312009 GJ CK#1011 -Hanson, Perry & Jensen Legal Service thru 1/15/09 1,249.68 Inv#62910 - $1,714 03110/2009 GJ CK#1023 -Hanson, Perry & Jensen Inv #62967 for legal services thru 2,486.50 Feb 15, 2009 - $3,401.97 05/06/2009 GJ CK#1029 -Perry & Jensen Legal Services thru 4/15/09 649.62 Inv#63077 - $889.52 0611212009 GJ CK#1039 -Perry & Jensen Legal services thru 5115109 619.75 Inv#63130 - $850.25 Legal Services 0.00 6,000.00 531.304 Record ing Secy Service 10/1512008 GJ Business Services Connection Office Work for Pension Boartl for 11/0312008 BA As per minutes of Public Safety Officers Pension Meeting held on 11103/08 1110412008 GJ Business Services Connection Office work for pension board 11 /1212008 GJ Business Services Connection Office work for w/e 11/2612008 GJ Ck #1860 Business Services Conn Office work wle 11/26 & 12105 11/26/2008 GJ CK#1859 -Business Services Conn Inv #8-92 - $254.85 for Office Work 11/3012008 GJ CK #1863 -Business Services Conn Inv #8-105 Office work for wle 12/11/2008 GJ Ck #1862 -Business Services Conn Prep of minutes for meeting held on 12/1112008 RE Rvrs #214203 - CK#1862 Business Serv Co Prep of minutes for meeting held on 12/1112008 GJ CK #1862 -Business Services Conn Prep. of minutes for meeeting held 01/1512009 GJ CK#1005 Business Services Conn Inv9-1 Office work w/e 12/26108 & 02/03/2009 GJ CK#1009 -Business Services Conn Prep of minutes for meeting held 02103/2009 GJ CK#1010 -Business Services Inv#9-10 Office work wle 02/03/2009 RE Rvrs#217191 CK#1010 -Business Services Inv#9-10 Office work w/e 02/0312009 GJ CK#1010 Business Services Connection Inv$9-1- $382.28 Office work for W/E 0211712009 GJ CK#1014 -Business Services Conn Inv#9-17 -Office work for w/e 03/05/2009 GJ CK#1019 Business Services Conn Prep of minutes for emergency meeting 03/05/2009 GJ CK#1020 Business Services Conn Prep of minutes & synopsis for 03/05/2009 GJ CK#1021 -Business Services Conn Prep of minutes & synopsis for reg. 03/05/2009 GJ CK#1022 Business Services Connection Inv#9-25 Office work for wle 03120/2009 GJ CK#1024 -Business Services Conn Inv 9-29 -Office work for wle 04/0312009 GJ Ck #1025 Business Services Conn Inv 9-34 Office work for wle 04116/2009 GJ CK#1026 -Business Services Conn Inv #9-38 - $254.85 for Office work 05/01/2009 GJ CK#1030 -Business Services Conn Inv #9-44 Office work wle 0510612009 GJ CK#1031 -Business Services Conn Prep of minutes for joint meeting 05/11/2009 GJ CK#1035 -Business Services Conn Inv #9-56 Office work for wle 05/2912009 GJ CK#1037 -Business Services Conn Inv#9-61 for Office work for 06/1112009 GJ CK#1040 -Business Serv Connection Attend meeting and prepare 06/11 /2009 GJ CK#1041 -Business Serv Connection Inv#9-71 Office work for wle 06/25/2009 GJ CK#1033 -Business Services Conn Inv9-78 Office work for wle 07109/2009 GJ Ck#1042 -Business Services Conn Inv #9-81 Office work for w/e Recording Secy Service 531.309 Actuarial Services 11/0312008 BA As per minutes of Public Safety Officers 02103/2009 GJ CK#1013 -Gabriel Roeder & Smith 05111/2009 GJ CK#1036 Gabriel, Roeder 8 Smith 06/12/2009 GJ CK#1038 -Gabriel, Roeder,Smith 0.00 5,600.00 Pension Meeting held on 11103108 Inv #107120 -Service rendered Serv rendered thru 2/28109 Serv rendered thru 4/30109 Actuarial Services 540.300 Travel & Per Diem 11/03/2008 BA As per minutes of Public Safety Officers 01/15/2009 GJ Ck#1006 -Renaissance Resort at World 6,497.71 185.40 5,600.00 117.43 222.48 186.09 186.30 186.09 198.50 -198.50 198.50 185.96 55.74 278.72 -278.72 278.72 193.43 37.25 74.51 99.34 186.27 186.27 186.27 186.12 186.12 43.46 185.90 185.90 136.34 92.88 185.77 309.61 4,278.15 0.00 0.00 -497.71 108.3 W/E 10/3 & 10/10108 - $254.85 wk ended 10117 & 10124/08 10/17 & 11/07/08 $254.85 WIE 11114 & 21, 2008 12112 & 12/1912008 - $254.85 11/3108 1113/08 on 1113/08 - $271.84 112!09 - $254.85 on 12/10/08 - $76.45 12126/08 & 1/2109 - $382.28 12/26/08 & 1/2/09 - $382.28 1/9, 1119, 1123, & 1/30109 2/6, 2113/09 - $265.30 held on 1/28/09 -Pro Rata Share joint meeting held on 2/2109 meeting on 212109 2/20 & 2/27109 Mar 6th & 13th, 2009 - $254.85 3/20 & 3127/09 wle 413 & 4110/09 4117 & 4/24109 - $254.85 held on 2124/09 511 & 518109 w/e 5115 and 5122109 minutes of meeting held on 5/4109 5129109 - $127.42 6/12 & 6/19/09 6126 & 714/09 $424.75 309.61 0.00 1,321.85 76.4 6,000.00 1,260.61 thru12131/OS-$1,729.00 1,709.95 Inv#107648 5,525.79 Inv#108158 - $7,581.00 0.00 6,000.00 8,496.35 0.00 0.00 -2,496.35 141.6 Pension Meeting held on 11!03108 900.00 Golf Village Hotel - accomodation for 134.25 L. McWilliams to attend trustee school EXPENDITURE REPORT Village of Tequesta For the Period: 10/112008 to 7131/2009 Page: 2 7129/2009 12:13 pm Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Butl Fund: 601 -Village Employee Pension-Fire Expenditures Dept: 000 General Acct Class: 530 Operating Expenditures/Expense 01/15/2009 GJ Ck#1004 -Renaissance Resort at World Gotf Village Hotel accomodation for 02/17/2009 GJ CK#1018 - L. McWilliams - 50% Reimb of travel & meal expenses to attend 0311012009 GJ Rei, from Renaissance Resort at World Golf Hotel as D. Cooper 0511112009 GJ CK#1034 -Hotel accommodation at Double Tree -Tallahassee for Travel & Per Diem 0.00 900.00 545.300 Insurance 1010112008 GJ Fiduciary Liability Insurance Policy for 10101108 to 09/30/09 11/0312008 BA As per minutes of Public Safety Officers Pension Meeting held on 11103/08 Insurance 0.00 2,500.00 549.300 Other Misc Chgs & Obligations 11/0312008 BA As per minutes of Public Safety Officers Pension Meeting held on 11103108 01/2312009 GJ CK #1007 - 50% EACH FIRE AND POLICE I FOR IRS DETERMINATION LETTER 01/28/2009 GJ CJ#1008 - 50% Each Fire & Police Fee for Voluntary correction Prog Other Misc Chgs & Obligations 0.00 1,000.00 554.300 Books, Publ, Subs & Membership 268.50 D. Cooper to attend trustee school 109.21 trustee school feb 01-04, 2009 -268.50 did not attend trustee school 238.50 D. Cooper - 30th Annual Pol & FF 481,96 0.00 0.00 2,415.27 $3,317.56 2,500.00 2,415.27 0.00 0.00 1,000.00 500.00 $1,000.00 250.00 by IRS of PSPF - $500 750.00 0.00 0.00 11/03/2008 BA As per minutes of Public Safety Officers Pension Meeting held on 11/03/08 550.00 11130/2008 GJ CK#1001 - 50% Each Fire & Police FPPTA Membership fee for 2009 300.00 $600.00 01/15/2009 GJ CK#1002 - FI Public Pension Trustee School - D. Cooper -Reg. to attend 400.00 trustee school & for certification Books, Publ, Subs & Membership 0.00 550.00 700.00 0.00 0.00 554.600 Seminars & Training -Pensions 11/03/2008 BA As per minutes of Public Safety Officers Pension Meeting held on 11/03/08 300,00 0111512009 GJ CK#1002 - FI Public Pension Trustee School - D. Cooper -Reg. to attend 200.00 trustee school & for certification 01115/2009 GJ CK#1003 - FI Public Pension Trustee School - L. McWilliams -Reg. to attend 100.00 trustee school (pspf portion) 05/06/2009 GJ CK#1032 - D. Cooper to attend the 30th Annual Police Officers & Firefighters 85.00 Pension Trustees Sch. Seminars & Training -Pensions 0.00 300.00 385.00 0.00 0.00 418.04 53.6 84.73 96.6 250.00 75.0 -150.00 127.3 -85.00 128.3 Operating ExpenditureslExpense Acct Class: 531 Investment Expense 531.307 Investment Services 1110312008 BA As per minutes of Public Safety Officers 01131/2009 GJ Jan 09 -Salem Fee & Comm 02/03/2009 GJ CK#1017 -Bogdahn Consulting 0210312009 GJ CK#1012 -Rockwood Capital 04/3012009 GJ Apr 09 -Salem Fee & Commission 0510612009 GJ CK#1027 -Bogdahn Consulting 05/0612009 GJ CK#1028 -Rockwood Capital 07/06/2009 GJ Salem Fee & Commision for the Investment Services 0.00 22,850.00 24,004.44 309.61 Pension Meeting held on 11/03/08 Salem Trust -Pro Rata Share Inv#3703 Qtr ending 12131/08 Fee for qtr ended 12131 /08 for period 111/09 to 3/31109 Fee for qtr ending 3131109 Mgmt Fee forgtr ended -- period 411109 to 6130109 0.00 32,000.00 32,000.00 599.27 $821.93 1,458.20 $2,000 3,767.68 $5,167.57 731.33 $1,002.51 1,460.60 Inv #3982 3,689.35 3/31109 - $5,051.83 860.34 $1,179.36 12,566.77 860.34 0.00 -1.154.44 105.1 0.00 19,433.23 39.3 Investment Expense 0.00 32,000.00 Acct Class: 590 Other Financing Sources 8 Uses 549.391 Bank Charges 11/03/2008 BA As per minutes of Public Safety Officers Pension Meeting held on 11103/08 11/24/2008 GJ NOVEMBER 08 -WIRE FEES TO TRANSFf FUNDS TO SUN AMERICAN BANK-PUBLIC 1210212008 GJ DECEMBER 08 -CHECKS FEE, ORDEREC FROM SUN AMERICAN BANK -PUBLIC SF 12/1012008 GJ DECEMBER 08 -WIRE FEES TO TRANSFE FUNDS TO SUN AMERICAN BANK - PUBLI 0111512009 GJ JANUARY 09 -WIRE FEES TO TRANSFER TO SUN AMERICAN BANK -PUBLIC SAFE 0210312009 GJ FEB 09 -WIRE FEES TO TRANSFER FUN[ SUN AMERICAN BANK -PIS FROM SALEt\ 0510612009 GJ May 09 -Wire fees to transfer funds to Sun American Bank 0611212009 GJ Jun 09 -Wire fees to transfer funds to Sun Amedcan Bank from Salem Bank Charges 0.00 120.00 Excess of additions over deduc 0.00 144,230.00 12,566.77 860.34 0.00 19,433.23 39.3 120.00 5.00 FROM SALEM TRUST ON 11124/08 38.48 $76.95 5.00 SAFETY FROM SALEM TRUST ON 121101C 5.00 FROM SALEM TRUST ON 1115/09 5.00 ON 2/03109 5.00 $10.00 5.00 on 6112/09 68.48 0.00 0.00 51.52 57.1 0.00 0.00 0.00 144,230.00 0.0 EXPENDITURE REPORT Page: 3 Village of Tequesta 7/29/2009 For the Period: 1011/2008 to 7/31/2009 12:13 pm Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Bud Fund: 601 -Village Employee Pension-Fire Expenditures Dept: 000 General Other Financing Sources & Uses 0.00 144,350.00 68.48 0.00 0.00 144,281.52 0.0 General 0.00 199,200.00 36,639.69 1,169.95 0.00 162,560.31 18.4 Expenditures 0.00 199,200.00 36,639.69 1,169.95 0,00 162,560.31 18.4 EXPENf~DITURE REPORT ~ 1=.:~ 9 ..,~" ~ Page: 7 Village of Tequesta ' 7/29/2009 For the Period: 10/1/2008 to 7/31/2009 12:13 pm Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Bud Fund: 603 -Village Employee Pension-folic Expenditures Dept: 000 General Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 11/0312008 GJ Rec. expenses for Hanson, Perry & Jensen legal service thru 10/15/08 -Inv #62684 128.96 11/03/2008 BA As per minutes of Public Safety Officers Pension Meeting held on 11/03108 2,100.00 12111!2008 GJ Ck #1861 Hanson, Perry & Jensen Legal Services thru 11115108 424.13 Inv #62750 $1,572.00 12/11/2008 RE Rvrs #214204 CK#1861 Hanson, Perry Legal Services thru 11/15108 -024.13 Inv #62750 $1,572,00 12/1112008 GJ Ck #1861 -Hanson, Perry & Jensen legal services thru 11/15108 424.13 Inv #62750 - $1,572.00 02/03/2009 GJ CK#1011 -Hanson, Perry & Jensen Legal Service thru 1115/09 464.32 Inv#62910 - $1,714 03/10/2009 GJ CK#1023 -Hanson, Perry & Jensen Inv #62967 for legal services thru 915.47 Feb 15, 2009 - $3,401.97 05/06/2009 GJ CK#1029 -Perry & Jensen Legal Services thru 4/15109 239.90 Inv#63077 - $889.52 06/12/2009 GJ CK#1039 -Perry & Jensen Legal services thru 5/15/09 230.50 Inv#63130 - $850.25 Legal Services 0.00 2,100.00 2,403.28 531.304 Record ing Secy Service 10/15/2008 GJ Business Services Connection Office Work for Pension Board for 69.45 11/0312008 BA As per minutes of Public Safety Officers Pension Meeting held on 11103/08 1,850.00 11/0412008 GJ Business Services Connection Office work for pension board 43.98 11 /12/2008 GJ Business Services Connection Office work for w/e 83.34 11/26/2008 GJ CK#1859 -Business Services Conn Inv #8-92 - $254,85 for Office Work 68.55 11/26/2008 GJ Ck #1860 Business Services Conn Office work wle 11/26 & 12105 68.76 11/30/2008 GJ CK #1863 -Business Services Conn Inv #8-105 Office work for wle 68.76 12/11/2008 GJ Ck #1862 -Business Services Conn Prep of minutes for meeting held on 73.34 12111 /2008 RE Rvrs #214203 - CK#1862 Business Serv Co Prep of minutes for meeting held on -73.34 1211112008 GJ CK #1862 -Business Services Conn Prep. of minutes for meeeting held 73.34 01/1512009 GJ CK#1005 Business Services Conn Inv9-1 Office work w/e 12126108 & 68.89 02/0312009 GJ CK#1009 -Business Services Conn Prep of minutes for meeting held 20.71 02/0312009 GJ CK#1010 -Business Services Inv#9-10 Office work w/e 103.56 02/0312009 RE Rvrs#217191 CK#1010 -Business Services Inv#9-10 Office work wle -103.56 02/03/2009 GJ CK#1010 Business Services Connection Inv$9-1- $382.28 Office work for WIE 103.56 02/1712009 GJ CK#1014 -Business Services Conn Inv#9-17 -Office work for w/e 71.87 03/05/2009 GJ CK#1019 Business Services Conn Prep of minutes for emergency meeting 13.72 03/05/2009 GJ CK#1020 Business Services Conn Prep of minutes 8 synopsis for 27.43 03105/2009 GJ CK#1021 -Business Services Conn Prep of minutes 8 synopsis for reg. 36.58 03105/2009 GJ CK#1022 Business Services Connection Inv#9-25 Office work for wle 68.58 0312012009 GJ CK#1024 -Business Services Conn Inv 9-29 -Office work for w/e 68.58 04/0312009 GJ Ck #1025 Business Services Conn Inv 9-34 Office work for wle 68.58 04116/2009 GJ CK#1026 -Business Services Conn Inv #9-38 - $254.85 for Office work 68.73 05/0112009 GJ CK#1030 -Business Services Conn Inv #9-44 Office work w/e 68.73 05/0612009 GJ CK#1031 -Business Services Conn Prep of minutes for joint meeting 16.00 05/1112009 GJ CK#1035 -Business Services Conn Inv #9-56 Office work for wle 68.95 05/29/2009 GJ CK#1037 -Business Services Conn Inv#9-61 for Office work for 68.95 06/11/2009 GJ CK#1040 -Business Serv Connection Attend meeting and prepare 50.55 06/11/2009 GJ CK#1041 -Business Serv Connection Inv#9-71 Office work for wle 34.54 06/2512009 GJ CK#1033 -Business Services Conn Inv9-78 Office work for w!e 69.08 07/09/2009 GJ Ck#1042 -Business Services Conn Inv #9-81 Office work for wle 115.14 Recording Secy Service 531.309 Actuarial Services 11/03/2008 BA As per minutes of Public Safety Officers 02/03/2009 GJ CK#1013 -Gabriel Roeder 8 Smith 05/11/2009 GJ CK#1036 Gabriel, Roeder 8 Smith 06/12/2009 GJ CK#1038 -Gabriel, Roeder,Smith 0.00 1, 850.00 1, 58 5.35 Pension Meeting held on 11/03/08 Inv #107120 -Service rendered Serv rendered thru 2128109 Serv rendered thru 4/30/09 Actuarial Services 540.300 Travel 8 Per Diem 11/03/2008 BA As per minutes of Public Safety Officers 01/15/2009 GJ Ck#1006 -Renaissance Resort at World 0.00 2,000.00 Pension Meeting held on 11103/08 Golf Village Hotel - accomodation for 2,000.00 468.39 634.05 2,055.21 3,157.65 0.00 0.00 WIE 1013 & 10110108 - $254.85 wk ended 10/17 & 10/24/08 10/17 & 11/07/08 W/E 11114 & 21, 2008 $254.85 12112 & 12/19/2008 - $254.85 1113/08 1113/08 on 11/3108 - $271.84 112109 - $254.85 on 12110/08 - $76.45 12126108 81/2/09 - $382.28 12/26108 8112109 - $382.28 119, 1/19, 1123, 81130109 216, 2/13/09 - $265.30 held on 1/28109 -Pro Rata Share joint meeting held on 212/09 meeting on 2/2109 2120 8 2127109 Mar 6th 8 13th, 2009 - $254.85 3120 8 3/27109 w/e 4/3 8 4/10109 4117 8 4/24109 - $254.85 held on 2124109 5/1 8 5/8/09 w/e 5115 and 5/22/09 minutes of meeting held on 5/4109 5/29109 - $127.42 6/12 8 6/19/09 6126 8 7/4!09 $424.75 115.14 0.00 -303.28 114.4 264.65 85.7 thru 12/31/08 - $1,729.00 Inv#107648 Inv#108158 - $7,581.00 0.00 0.00 1,157.65 157.9 900.00 134.25 L. McWilliams to attend trustee school EXPENDITURE REPORT Village of Tequesta For the Period: 1011/2008 to 7/31/2009 Page: 8 7129/2009 12:13 pm Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Bud Fund: 603 -Village Employee Pension-folic Expenditures Dept; 000 General Acct Class: 530 Operating Expenditures/Expense 0111512009 GJ Ck#1004 -Renaissance Resort at World Golf Village Hotel accomodation for 268.50 D. Cooper to attend trustee school 02117/2009 GJ CK#1018 - L. McWilliams - 50% Reimb of travel & meal expenses to attend 40.58 trustee school feb 01-04, 2009 03110/2009 GJ Ref. from Renaissance Resort at World Golf Hotel as D. Cooper -268.50 did not attend trustee school 05/11/2009 GJ CK#1034 -Hotel accommodation at Double Tree -Tallahassee for 238,50 D. Cooper - 30th Annual Pol & FF Travel & Per Diem 0.00 900.00 413.33 0.00 0.00 486.67 45.9 545.300 Insurance 10101/2008 GJ Fiduciary Liability Insurance Policy for 10101/08 to 09130/09 902.29 $3,317,56 11/0312008 BA As per minutes of Public Safety Officers Pension Meeting held on 11/03/08 1,000.00 Insurance 0.00 1,000.00 902.29 0.00 0.00 97.71 90.2 549.300 Other Misc Chgs & Obligations 11103/2008 BA As per minutes of Public Safety Officers Pension Meeting held on 11103108 400.00 01123/2009 GJ CK #1007 - 50% EACH FIRE AND POLICE I FOR IRS DETERMINATION LETTER 500.00 $1,000.00 01/28/2009 GJ CJ#1008 - 50% Each Fire & Police Fee for Voluntary correction Prog 250.00 by IRS of PSPF - $500 Other Misc Chgs 8 Obligations 0.00 400.00 750.00 0.00 0.00 -350.00 187.5 554.300 Books, Publ, Subs & Membership 11/03/2008 BA As per minutes of Public Safety Officers Pension Meeting held on 11/03/08 550.00 11/30/2008 GJ CK#1001 - 50% Each Fire & Police FPPTA Membership fee for 2009 300.00 $600.00 01/15/2009 GJ CK#1002 - FI Public Pension Trustee School - D. Cooper -Reg. to attend 400.00 trustee school & for certification Books, Publ, Subs & Membership 0.00 550.00 700.00 0,00 0.00 -150.00 127.3 554.600 Seminars & Training -Pensions 11/0312008 BA As per minutes of Public Safety Officers Pension Meeting held on 11103108 300.00 01/15/2009 GJ CK#1002 - FI Public Pension Trustee School - D. Cooper -Reg. to attend 200.00 trustee school 8 for certification 01/15/2009 GJ CK#1003 - FI Public Pension Trustee School - L. McWilliams -Reg. to attend 100.00 trustee school (pspf portion) 05/06/2009 GJ CK#1032 - D. Cooper to attend the 30th Annual Police Officers & Firefighters 85.00 Pension Trustees Sch. Seminars & Training -Pensions 0.00 300.00 385.00 0.00 0.00 -85,00 128.3 Operating ExpenditureslExpense Acct Class: 531 Investment Expense 531.307 Investment Services 11!03/2008 BA As per minutes of Public Safety Officers 01131/2009 GJ Jan 09 -Salem Fee & Comm 02103/2009 GJ CK#1017 -Bogdahn Consulting 02/03/2009 GJ CK#1012 -Rockwood Capital 04/30/2009 GJ Apr 09 -Salem Fee & Commission 05/0612009 GJ CK#1027 -Bogdahn Consulting 05106/2009 GJ CK#1028 -Rockwood Capital 07/06/2009 GJ Salem Fee & Commision for the Investment Services 0.00 9,100.00 10,296.90 115.14 0.00 -1,196.90 113.2 Pension Meeting held on 11103108 Salem Trust -Pro Rata Share Inv#3703 Qtr ending 12/31108 Fee for qtr ended 12/31/08 for period 1/1!09 to 3/31109 Fee for qtr ending 3/31109 Mgmt Fee for qtr ended period 411109 to 6130/09 0.00 10,700.00 Investment Expense 0.00 10,700.00 Acct Class: 590 Other Financing Sources & Uses 549.391 Bank Charges 11!0312008 BA As per minutes of Public Safety Officers Pension Meeting held on 11/03/08 11/2412008 GJ NOVEMBER 08 -WIRE FEES TO TRANSFE FUNDS TO SUN AMERICAN BANK-PUBLIC 12/0212008 GJ DECEMBER 08 -CHECKS FEE, ORDEREC FROM SUN AMERICAN BANK -PUBLIC Sf 12/10/2008 GJ DECEMBER 08 -WIRE FEES TO TRANSFE FUNDS TO SUN AMERICAN BANK - PUBLI 01/15/2009 GJ JANUARY 09 -WIRE FEES TO TRANSFER TO SUN AMERICAN BANK -PUBLIC SAFE 02/03/2009 GJ FEB 09 -WIRE FEES TO TRANSFER FUN[ SUN AMERICAN BANK - P/S FROM SALE<\ 05/0612009 GJ May 09 -Wire fees to transfer funds to Sun American Bank 06/12/2009 GJ Jun 09 -Wire fees to transfer funds to Sun American Bank from Salem Bank Charges 0.00 40.00 Excess of additions over deduc 0.00 120,360.00 10,700.00 222.66 $821.93 541.80 $2,000 1,399.89 $5,167.57 271.18 $1,002.51 539.40 Inv #3982 1,362.48 3131/09 - $5,051.83 319.02 $1,179.36 4,656.43 319.02 0.00 6,043.57 43.5 4,656.43 319.02 0.00 6,043.57 43.5 40.00 5.00 FROM SALEM TRUST ON 11/24/08 38.47 $76.95 5.00 SAFETY FROM SALEM TRUST ON 12/10/C 5.00 FROM SALEM TRUST ON 1/15/09 5.00 ON 2!03/09 5.00 $10.00 5.00 on 6112109 68.47 0.00 0.00 -28.47 171.2 0.00 0.00 0.00 120,360.00 0.0 Village of Tequesta For the Period: 10/1/2008 to 7/3112009 EXPENDITURE REPORT Page: 9 7/29/2009 12:13 pm Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Bud Fund: 603 -Village Employee Pension-folic Expenditures Dept: 000 General Other Financing Sources & Uses 0.00 120,400.00 68.47 0.00 0.00 120,331.53 0.1 General 0.00 140,200.00 15,021.80 434.16 0.00 125,178.20 10.7 Dept: 165 Pension Acct Class: 530 Operating Expenditures/Expense 536.300 Pension Distributions/Refunds ' 02/04/2009 GJ CK#1015 - W. McCollom - Rollover of Pension Contributions 12,267.59 $12,267.59 Pension Distributions/Refunds 0.00 0.00 12,267,59 0.00 0.00 -12,267.59 0.0 Operating ExpenditureslExpense 0.00 0.00 12,267.59 0.00 0.00 -12,267.59 0.0 Pension 0.00 0.00 12,267.59 0.00 0.00 -12,267.59 0.0 Expenditures 0.00 140,200.00 27,289.39 434.16 0.00 112,910.61 19.5