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HomeMy WebLinkAboutDocumentation_Pension Public Safety_Tab 11_04/18/2006VILLAGE OF TEQUESTA PUBLIC SAFETY EMPLOYEES' PENSION TRUST FUND SCHEDULE OF INVESTMENT ACTIVITIES FOR THE QUARTER ENDING MARCH 31, 2006 BEGINNING BALANCE -December 31, 2005 $ 2,914,457.78 INCREASES CONTRIBUTIONS Employee -Fire 16,527.92 Employee -Police 7,528.49 Village -Fire 26,932.36 Village -Police 11,368.00 State of Florida -Fire State of Florida -Police DIVIDENDS 8ti INTEREST January 4,982.52 February 7,801.18 March 12,515.10 25,298.80 OTHER Return of Capital 173.20 Change in Accrued Income (4,147.43) Realized Gain on Investments (2,100.07) UnRealized Gain on Investments 57,620.93 TOTAL INCREASES 139,202.20 DEDUCTIONS DISTRIBUTIONS Richard Crouse -3,290.11 Brian Youngblood -11,084.49 ADMINISTRATIVE EXPENSES Bogdahn Consulting -2,000.00 Salem Trust -Fees -750.00 Business Services Connection -322.20 Rockwood Capital Management -3,893.07 FPPTA Membership Dues -225.00 FPPTA Registration Fee & Travel Expenses -887.23 Foreign Tax W/Held -30.57 Hanson, Perry & Jensen PA (703.07) TOTAL DEDUCTIONS (23,185.74) ENDING BALANCE -March 31, 2006 $ 3,030,474.24 Transactions in Transit at March 31, 2006 Nathanson, Alex 17948.17 Adjusted Ending Balance -March 31, 2006 $ s,o12,52s.o7 BALANCE SHEET Page: 1 4/ 17/2006 Village of Tequesta 11:19 am As o£ 3/31/2006 Balances Fund Type: 600 Trust and Agency Funds Fund: 601 -Village Employee Pension-Fire Assets Acct Class: 101 Cash and Cash Equivalents 101.100 Cash -Bank of America -0.01 Acct Class: 101 Cash and Cash Equivalents -0.01 Acct Class: 103 Investments 135.100 Accrued Income 8,1 ] 8.71 151.000 Investments 2,326,716.80 151.020 Investments -Salem Bank 0.00 Acct Class: 103 Investments 2,334,835.51 Acct Class: 115 Accounts Receivable 115.000 Accounts Receivable 0.00 115.001 Accounts Receivable -COBRA 0.00 115.102 Employer Contrib. Receivable 0.00 115.112 Employee Contrib. Receivables 0.00 Acct Class: 115 Accounts Receivable 0.00 Acct Class: 130 Due from Other Funds 131.001 Due from General Fund (001) 0.00 131.603 Due from Police Pension (603) 0.00 Acct Class: 130 Due from Other Funds 0.00 Total Assets 2,334,835.50 Liabilities Acct Class: 202 Accounts Payable 202.000 Accounts Payable 0.00 202.005 945-Transfer 0.00 202.007 Pension Refunds Payable 0.00 Acct Class: 202 Accounts Payable 0.00 Acct Class: 204 Accrued liabilities 217.002 Fed Withholding Pay 0.00 Acct Class: 204 Accrued liabilities 0.00 Acct Class: 208 Due to Other Funds 207.001 Due to/from General Fund (001) 300.00 207.602 Due to/fr - Pension/Gen (602) 0.00 207.603 Due to/fr Pension/Police (603) 0.00 Acct Class: 208 Due to Other Funds 300.00 Acct Class: 210 Due to Other Governments 208.201 PBC Impact Fees 0.00 Acct Class: 210 Due to Other Governments 0.00 Total Liabilities 300.00 ReservesBalances Acct Class: 253 FB - Unreserved/Llndesignated 271.000 Fund Balance 2,240,747.05 299.000 Change In Fund Balance 93,788.45 BALANCE SHEET Page: 2 4/17/2006 Village of Tequesta 1 1:19 am As of: 3/31/2006 Balances Fund Type: 600 Trust and Agency Funds Fund: 601 -Village Employee Pension-Fire ReservesBalances Acct Class: 253 FB - Unreserved/Undesignated Total ReservesBalances Total Liabilities & Balances 2,334,535.50 2,334,535.50 2,334,835.50 BALANCE SHEET Page: 5 4/ 17/2006 Village of Tequesta 11:19 am As of: 3/31/2006 Balances Fund Type: 600 Trust and Agency Funds Fund: 603 -Village Employee Pension-Polic Assets Acct Class: 101 Cash and Cash Equivalents 101.100 Cash -Bank of America 0.01 Acct Class: 101 Cash and Cash Equivalents 0.01 Acct Class: 103 Investments 135.100 Accrued Income 2,357.04 151.000 Investments 675,339.88 151.020 Investments -Salem Bank 0.00 Acct Class: 103 Investments 677,696.92 Acct Class: 115 Accounts Receivable 115.001 Accounts Receivable -COBRA 0.00 115.102 Employer Contrib. Receivable 0.00 115.112 Employee Contrib. Receivables 0.00 Acct Class: 115 Accounts Receivable 0.00 Acct Class: 130 Due from Other Funds 131.001 Due from General Fund (001) 0.00 Acct Class: 130 Due from Other Funds 0.00 Total Assets 677,696.93 Liabilities Acct Class: 202 Accounts Payable 202.000 Accounts Payable 0.00 202.005 945-Transfer 0.00 202.007 Pension Refunds Payable 0.00 Acct Class: 202 Accounts Payable 0.00 Acct Class: 204 Accrued liabilities 217.002 Fed Withholding Pay 0.00 Acct Class: 204 Accrued liabilities 0.00 Acct Class: 208 Due to Other Funds 207.001 Due to/from General Fund (001) 0.00 207.415 Due to/from Comm Dev. (415) 0.00 207.601 Due to/from Pension/Fire (601) 0.00 207.602 Due to/fr - Pension/Gen (602) 0.00 Acct Class: 208 Due to Other Funds 0.00 Total Liabilities 0.00 Rcserves/Balances Acct Class: 253 F/B - Unreserved/Llndesignated 271.000 Fund Balance 656,510.66 299.000 Change In Fund Balance 21,186.27 Acct Class: 253 F/B - Unreserved/LJndesignated 677,696.93 Total Reserves/Balances 677,696.93 Village of Tequesta BALANCE SHEET Page: 6 4/ 17/2006 11:19 am As of: 3/31/2006 Balances Fund Type: 600 Trust and Agency Funds Total Liabilities & Balances 677,696.93 Village of Teguesta INCOME STATEMENT Page: 1 4/1712006 11:16 am YEAR: THROUGH MARCH YTD Amd. Bud. YTD Actual YTD Actual Fund: 601 - Village Emplovee Pension-Fire Revenues Dept: 000 General Acct Class: 311 General Property Taxes 312.510 Fire Insurance Prem Tax General Property Taxes Acct Class: IN E Unrestricted Investment Earnin 361.100 Interest Income 361.102 Dividend Income 361.103 Money funds Dividends Unrestricted Investment Earnin Acct Class: MISC Miscellaneous Revenues 367.000 Gain/Loss-Sale of Investments 367.100 Unrealized gainlloss on invest 368.001 Pension Fund Cont-Employer 368.002 Pension Fund Cont-Employee 369.000 Other Miscellaneous Revenue Miscellaneous Revenues General Revenues Expenditures Dept: 000 General Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 531.304 Recording Secy Service 531.307 Investment Services 531.309 Actuarial Services 534.300 Other Contractual Services 540.300 Travel & Per Diem 545.300 Insurance 554.300 Books, Publ, Subs & Membership 554.600 Seminars & Training -Pensions Operating Expenditures/Expense General Dept: 165 Pension Acct Class: 530 Operating ExpenditureslExpense 531.300 Professional Services 531.307 Investment Services 536.300 Pension Distributions/Refunds Operating Expenditures/Expense Pension Expenditures Net Effect for Fund Village Emplovee Pension-Fire 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26,140.73 26,140.73 0.00 7,938.51 7,938.51 0.00 0.00 0.00 0.00 34,079.24 34,079.24 0.00 -7,804.79 -7,804.79 0.00. 16,174.37 16,174.37 0.00 50,200.37 50,200.37 0.00 28,725.49 28,725.49 0.00 268,04 268.04 0.00 87,563.48 87,563.48 0.00 121,642.72 121,642.72 0.00 121,642.72 121,642.72 3,944.00 543.97 543.97 789.00 249.29 249.29 18,931.00 5,762.83 5,762.83 4,891.00 0.00 0.00 789.00 0.00 0.00 1,183.00 377.17 377.17 2,682.00 2,489.12 2,489.12 0.00 174.08 174.08 1,183.00 309.64 309.64 34,392.00 9,906.10 9,906.10 34,392.00 9,906.10 9,906.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17, 948.17 17, 948.17 0.00 17, 948.17 17,948.17 0.00 17, 948.17 17, 948.17 34,392.00 27,854.27 27,854.27 -34,392.00 93,788.45 93,788.45 INCOME STATEMENT Page: 2 4/1712006 Village of Teguesta 11:16 am YEAR: THROUGH MARCH YTD Amd. Bud. YTD Actual YTD Actual Fund: 602 - VillageEmplovee Pension-Gen Revenues Dept: D00 General Acct Class: IN E Unrestricted Investment Eamin 361.100 Interest Income 361.102 Dividend Income 361.103 Money funds Dividends Unrestricted Investment Earnin Acct Class: MISC Miscellaneous Revenues 367.000 Gain/Loss-Sale of Investments 367.100 Unrealized gain/loss on invest 367.110 Unrealized Gain/loss- Rockwood 368.001 Pension Fund Cont-Employer 368.002 Pension Fund Cont-Employee 369.000 Other Miscellaneous Revenue Miscellaneous Revenues General Revenues Expenditures Dept: 000 General Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 531.304 Recording Secy Service 531.307 Investment Services 531.309 Actuarial Services 534.300 Other Contractual Services 540.300 Travel & Per Diem 545.300 Insurance 554.300 Books, Publ, Subs & Membership 554.600 Seminars & Training -Pensions Operating Expenditures/Expense General Dept: 165 Pension Acct Class: 530 Operating Expenditures/Expense 531.300 Professional Services 531.307 Investment Services 536.300 Pension Distributions/Refunds Operating Expenditures/Expense Pension Expenditures 0.00 6,217.52 6,217.52 0.00 2,551.36 2,551.36 0.00 0.00 0.00 0.00 8,768.88 8,768.88 0.00 1,503.94 1, 503.94 0.00 39,289.62 39,289.62 0.00 0.00 0.00 0.00 48,950.50 48,950.50 0.00 25,809.86 25,809.86 0.00 0.00 0.00 0.00 115, 553.92 115, 553.92 0.00 124, 322.80 124, 322.80 0.00 124, 322.80 124, 322.80 0.00 725.39 725.39 0.00 225.54 225.54 0.00 2,903.77 2,903.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 743.00 743.00 0.00 225.00 225.00 0.00 0.00 0.00 0.00 4,822.70 4,822.70 0.00 4,822.70 4,822.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,822.70 4,822.70 Net Effect for Fund VillageEmplovee Pension-Gen 0.00 119,500.10 119,500.10 INCOME STATEMENT Page: 3 4/17/2006 Village of Teguesta 11:16 am YEAR: THROUGH MARCH YTD Amd. Bud. YTD Actual YTD Actual Fund: 603 -Village Emplovee Pension-folic Revenues Dept: 000 General Acct Class: 311 General Property Taxes 312.520 Casualty Insurance Premium Tax General Property Taxes Acct Class: IN E Unrestricted Investment Earnin 361.100 Interest Income 361.102 Dividend Income 361.103 Money funds Dividends Unrestricted Investment Earnin Acct Class: MISC Miscellaneous Revenues 367.000 Gain/Loss-Sale of Investments 367.100 Unrealized gain/loss on invest 368.001 Pension Fund Cont-Employer 368.002 Pension Fund Cont-Employee 369.000 Other Miscellaneous Revenue Miscellaneous Revenues General Revenues Expenditures Dept: 000 General Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 531.304 Recording Secy Service 531.307 Investment Services 531.309 Actuarial Services 534.300 Other Contractual Services 540.300 Travel & Per Diem 545.300 Insurance 554.300 Books, Publ, Subs & Membership 554.600 Seminars & Training -Pensions Operating Expenditures/Expense General Dept: 165 Pension Acct Class: 530 Operating Expenditures/Expense 531.300 Professional Services 531.307 Investment Services 536.300 Pension Distributions/Refunds Operating Expenditures/Expense Pension Expenditures Net Effect for Fund Villaoe Emplovee Pension-folic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,740.18 7,740.18 0.00 2,325.28 2,325.28 0.00 0.00 0.00 0.00 10, 065.46 10, 065.46 0.00 -2,290.17 -2,290.17 0.00 4,606.71 4,606.71 0.00 21,641.71 21,641.71 0.00 13, 234.86 13, 234.86 0.00 78.36 78.36 0.00 37,271.47 37,271.47 0.00 47,336.93 47,336.93 0.00 47,336.93 47,336.93 1,056.00 159.10 159.10 211.00 72.91 72.91 5,069.00 1,685.81 1,685.81 1,309.00 0.00 0.00 0.00 0.00 0.00 317.00 110.06 110.06 718.00 728.88 728.88 0.00 50.92 50.92 317.00 90.36 90.36 8,997.00 2,898.04 2,898.04 8,997.00 2,898.04 2,898.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23,252.62 23,252.62 0.00 23,252.62 23,252.62 0.00 23,252.62 23,252.62 8,997.00 26,150.66 26,150.66 -8,997.00 21,186.27 21,186.27 Grand Total Net Effect: -43,389.00 234,474.82 234,474.82 EXPENDITURE REPORT Page: 1 Village of Tequesta For the Period: 1011/2005 to 313112006 4/17!2006 11:12 am Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Bud Fund: 601 -Village Employee Pension-Fire Expenditures Dept: 000 General Acct Class: 530 Operating ExpenditureslExpense 531.301 Legal Services 0212412006 GJ FEB 05 - HANSON, PERRY & JENSEN SALEM -PRO RATA - $703.07 543.97 Legal Services 3,944.00 3,944.00 543.97 0.00 0.00 3,400.03 13.8 531.304 Recording Secy Service 02/2412006 GJ FEB 05 -BUSINESS SERVICES CONNECT SALEM -PRO RATA $322.20 249.29 Recording Secy Service 789.00 789.00 249.29 0.00 0.00 539.71 31.6 531.307 Investment Services 11130/2005 GJ NOV 05 ADMINISTRATION FEES SALEM PRO RATA SHARE $750.00 580.13 12131/2005 GJ DEC 05 WIRE FEE WACHOVIA PRO RATA SHARE $25.00 19.30 01/31/2006 GJ JAN O6 -ADMIN. EXPS. -SALEM PRO RATA SHARE ($750.00) 580.28 01/31/2006 GJ JAN O6 -FOREIGN TAX WIH -SALEM PRO RATA SHARE ($30.57) 23.65 02/2412006 GJ FEB 05 - BOGDAHN CONSULTING SALEM -PRO RATA $2000.00 1,547.40 02/24/2006 GJ FEB 05 - ROOCKWOOD CAPITAL SALEM -PRO RATA $3893.07 3,012.07 Investment Services 18,931.00 18,931.00 5,762.83 0.00 0.00 13,168.17 30.4 531.309 Actuarial Services Actuarial Services 4,891.00 4,891.00 0.00 0.00 0.00 4,891.00 0.0 534.300 Other Contractual Services Other Contractual Services 789.00 789.00 0.00 0.00 0.00 789.00 0.0 540.300 Travel & Per Diem 03/15/2006 GJ FEB O6 -REGIST. FEE & TRAVEL EXPS TO ATTEND FPPTA CONF 377.17 Travel & Per Diem 1,183.00 1,183.00 377.17 377.17 0.00 805.83 31.9 545.300 Insurance 12/1212005 GJ OCT 05 TO OCT 06 - ACORDIA LIABILITY INSURANCE $3218.00 2,489.12 Insurance 2,682.00 2,682.00 2,489.12 0.00 0.00 192.88 92.8 554.300 Books, Publ, Subs & Membership 02/24/2006 GJ FEB 05 -FPPTA MEMBERSHIP DUES SALEM -PRO RATA $225.00 174.08 Books, Publ, Subs 8 Membership 0.00 0.00 174.08 0.00 0.00 -174.08 0.0 554.600 Seminars 8 Training -Pensions 03/1512006 GJ FEB O6 -REGIST. FEE & TRAVEL EXPS TO ATTEND FPPTA CONF 309.64 Seminars ~ Training -Pensions 1,183.00 1,183.00 309.64 309.64 0.00 873.36 26.2 Operating ExpenditureslExpense 34,392.00 34,392.00 9,906.10 686.81 0.00 24,485.90 28.8 General Dept: 165 Pension Acct Class: 530 Operating ExpenditureslExpense 531.300 Professional Services 34,392.00 34,392.00 9,906.10 686.81 0.00 24,485.90 28.8 Professional Services 531.307 Investment Services Investment Services 536.300 Pension DistributionslRefunds 03131/2006 GJ MAR O6 - ALEX NATHANSON Pension DistributionslRefunds 0.00 0.00 0.00 0.00 0.00 0.00 REF. OF PENSION CONTRIB $17,948.17 17,948.17 0.00 0.00 17,948.17 0.00 0.00 0.00 0.0 0.00 0.00 0.00 0.0 17,948.17 0.00 -17,948.17 0.0 Operating ExpenditureslExpense 0.00 0.00 17,948.17 17,948.17 0.00 -17,948.17 0.0 Pension 0.00 0.00 17,948.17 17,948.17 0.00 -17,948.17 0.0 EXPENDITURE REPORT Page: 2 Village of Tequesta 4/17/2006 For the Period: 10/1/2005 to 3/31/2006 11:12 am Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Bud Fund: 601 -Village Employee Pension-Fire Expenditures 34,392.00 34,392.00 27,854.27 18,634.98 0.00 6,537.73 81.0 EXPENDITURE REPORT Village of Tequesta For the Period: 10/1/2005 to 3/31/2006 Page: 5 4/17/2006 11:12 am 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 ExpenditureslExpense 531.301 Legal Services 02/24/2006 GJ FEB 05 - HANSON, PERRY & JENSEN SALEM -PRO RATA - $703.07 159.10 Legal Services 1,056.00 1,056.00 159.10 0.00 0.00 896.90 15.1 531.304 Recording Sect' Service 02/24/2006 GJ FEB 05 -BUSINESS SERVICES CONNECT SALEM -PRO RATA $322.20 72.91 Recording Sect' Service 211.00 211.00 72.91 0.00 0.00 138.09 34.6 531.307 Investment Services 11/30/2005 GJ NOV 05 ADMINISTRATION FEES SALEM PRO RATA SHARE $750.00 169.87 12/3112005 GJ DEC OS WIRE FEE WACHOVIA PRO RATA SHARE $25.00 5.70 01131/2006 GJ JAN O6 -ADMIN. EXPS. -SALEM PRO RATA SHARE ($750.00) 169.72 01/31/2006 GJ JAN O6 -FOREIGN TAX WIH -SALEM PRO RATA SHARE ($30.57) 6.92 02/24/2006 GJ FEB 05 - BOGDAHN CONSULTING SALEM -PRO RATA $2000.00 452.60 02124/2006 GJ FEB 05 - ROOCKWOOD CAPITAL SALEM -PRO RATA $3893.07 881.00 Investment Services 5,069.00 5,069.00 1,685.81 0.00 0.00 3,383.19 33.3 531.309 Actuarial Services Actuarial Services 1,309.00 1,309.00 0.00 0.00 0.00 1,309.00 0.0 534.300 Other Contractual Services Other Contractual Services 0.00 0.00 0.00 0.00 0.00 0.00 O.C 540.300 Travel & Per Diem 03/15/2006 GJ FEB O6 -REGIST. FEE 8 TRAVEL EXPS TO ATTEND FPPTA CONF 110.06 Travel & Per Diem 317.00 317.00 110.06 110.06 0.00 206.94 34.7 545.300 Insurance 1211212005 GJ OCT 05 TO OCT 06 - ACORDIA LIABILITY INSURANCE $3218.00 728.88 Insurance 718.00 718.00 728.88 0.00 0.00 -10.88 101.5 554.300 Books, Publ, Subs & Membership 02/24/2006 GJ FEB 05 -FPPTA MEMBERSHIP DUES SALEM -PRO RATA $225.00 50.92 Books, Publ, Subs & Membership 0.00 0.00 50.92 0.00 0.00 -50.92 0.0 554.600 Seminars & Training -Pensions 03/15/2006 GJ FEB 06 -REGIST. FEE & TRAVEL EXPS TO ATTEND FPPTA CONF 90.36 Seminars & Training -Pensions 317.00 317.00 90.36 90.36 0.00 226.64 28.5 Operating ExpenditureslExpense 8,997.00 8,997.00 2,898.04 200.42 D.00 6,098.96 32.2 General 8,997.00 8,997.00 2,898.04 200.42 0.00 6,098.96 32.2 Dept: 165 Pension Acct Class: 530 Operating Expenditures/Expense 531.300 Professional Services Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.0 531.307 Investment Services Investment Services 0.00 0.00 0.00 0.00 0.00 0.00 0.0 536.300 Pension DistributionslRefunds 12/31/2005 GJ DEC 05 -JASON FLEMING REF. OF CONTRIBS - $8878.02 8,878.02 01/31/2006 GJ JAN O6 -RICHARD GROUSE -TERM REF. OF PENSION CONTRIBS. $3290.11 3,290.11 03/17/2006 GJ MAR O6 -BRIAN YOUNGBLOOD REF. OF PENSION CONTRIBS. $11,084.49 11,084.49 Pension DistributionslRefunds 0.00 0.00 23,252.62 11,084.49 0.00 -23,252.62 0.0 Operating ExpenditureslExpense 0.00 0.00 23,252.62 11,084.49 0.00 -23,252.62 0.0 Village of Tequesta For the Period: 1011/2005 to 3/3112006 EXPENDITURE REPORT Page: 6 4/17/2006 11:12 am Original Bud. Amended Bud. YTD Actual CURR MTH Encumb. YTD UnencBal % Bud Fund: 603 -Village Employee Pension-folic Expenditures Pension 0.00 0.00 23,252.62 11,084.49 0.00 -23,252.62 0.0 Expenditures 8,997.00 8,997.00 26,150.66 11,284.91 0.00 -17,153.66 290.7