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November 30, 2020

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November 30, 2020 TREASURER'S REPORT As of November 30, 2020 SUN'N LAKE FLORI DA' S CENTERPIECE COMMUNITY Sun •n Lake of Sebring Improvement District General Fund Income Statement For The Month Ending November 30, 2020 CURRENT MONTH COMPARISON YEAR TO DATE COMPARISON ANNUAL BUDGET COMPARISON I Target 17% CURRENT CURRENT PRIOR YEAR'S AMENDED YTDvs MONTH MONTH BUDGET MONTH ACTUALS BUDGET PRIOR YTO ACTUALS ANNUAL BUDGET % of ACTUAL BUDGET VARANCE ACTUAL VARIANCE YTDACTUALS YTD BUDGET VARIANCE ACTUALS VARIANCE BUDGET Variance Budget Revenues: Assessments - Current Year• $ 1,808,611 $ 1,800,000 $ 8,611 $ 1,798,516 $ ' 10,095 $ 1,997,727 $ 2, 000,000 $ (2,273) $ 1,947,555 $ 50,172 $ 3,125,000 $ (1,074,091) 66% Assessments - Prior Year•• 32,259 20,000 12,259 21,125 11,134 53,182 $ 40,000 13,182 35,134 18,048 200,000 (146,818) 28% Investment earnings 1,681 2,500 (819) 4,084 (2,403) 3,328 $ 5,000 (1,672) 9,098 (5,770) 50,000 (46,672) 7% Other Income 74,765 21 ,850 52 ,915 17,406 57 ,359 92 ,030 $ 39,950 52,080 31 ,921 60,109 282,500 (190,470) 33% Total Operating Revenues: 1,917,316 1,844,350 72,966 1,841 ,131 76,185 2,146,267 2,084,950 61 ,317 2,023,709 122,558 3,657,500 {1,5 11,233) 59% Operating Expenditures: Administration 30,696 37,500 6,804 45,949 15,253 62,356 75,000 12,644 79,988 17,632 451,950 389,594 14% Community services 15,183 17,000 1,817 23,075 7,892 23,839 33,000 9,161 46,693 22,854 198,625 174,786 12% Recreation services 19,719 23,500 3,781 22,839 3,121 40,068 47,075 7,007 47,758 7,690 346,575 306,507 12% Finance 31,941 35,000 3,059 40,099 8,159 59,185 62,500 3,315 63,922 4,737 301,550 242,365 20% Code enforc ement 6,874 8,000 1,126 10,006 3,131 13,317 15,900 2,583 15,643 2,326 99,400 86,083 13% Public safety - Security 16,230 16,500 270 21,051 4,821 29,924 33,000 3,076 30,706 782 209,725 179,801 14% Buildings and grounds 24,050 25,000 950 24,686 636 43,102 49,500 6,398 45,284 2,182 302,000 258,898 14% Roads and drainage 53,719 57,500 3,781 57,707 3,988 136,131 115,000 (21 ,131) 104,503 (31,629) 1,285,625 1,149,494 11% Equipment and Vehicle Maintenance 5,402 6,200 798 6,7-38 1,336 10,671 12,300 1,629 10,268 /403) 77,700 67,029 14% Total Expenditures: 203,814 226,200 22 ,386 252 ,151 48,337 418,593 443,275 24,682 444,765 26,172 3,273,150 2,854,557 13% Excess of Revenues over Operating Expenditures Before Transfers $ 1,713,502 $ 1,618,150 $ (95,352) $ 1,588,980 $ 124 ,522 $ 1,727,674 $ 1,641,675 $ {85 ,999) $ 1,578,944 $ 148,730 $ 384 ,350 $ 1,343,324 450% Captial Projects & Equipment Expenditu res Administration - - - - - . 7,500 7,500 0% Recreation Services - 14,000 14,000 . 14,000 14,000 . - 14,000 14,000 0% Public Safety - Security - . - - - . - . 0% Buildings and Grounds - - . 0% Roads and Drainage . 60,043 60,043 . - . 73,810 73,810 130,000 130,000 0% Transfer Out - Golf Capital 22,144 15,000 (7,144) 16,119 (6,025) 36,365 30,000 (6,365) 40,645 4,280 547,000 510,635 7% Transfer Out - Capital Projects . - 95,136 95,136 . 414,629 414,629 - . 0% Total Capital Projects & Equipment: 22,144 29,000 6,856 171 ,298 149,154 36,365 44,000 7,635 529,084 492,719 698,500 662,135 5% Other Revenues Transfer In . - . - . 510,000 (510,000) 0% Prior Year's Fund Balance . - . 0% Total Other Revenues . - . 510,000 (510,000) 0% Other Expenditures Contingency . - . 15,850 15,850 0% Transfer out - Golf Operations . - . 180,000 180,000 0% Total Other Expenditures . - . 195,850 195,850 0% Net Change in Fund Balances $ 1 691 358 $ 1,589,150 $ 102,208 $ 1,417,683 $ 273,676 $ 1,691 ,309 $ 1597675 $ 93 634 $ 1,049,860 $ 641 449 $ . $ 1,691 ,309 Fund Balances - October 1, 2019 $ 3,334,554 $ 3,334,554 Fund Balances -Seotember 30, 2020 $ 5,025,862 $ 3,334,554 • Assessments billed and collected in the current year .. Assessments billed in prior years and collected in the current year 8 Sun 'n Lake of Sebring Improvement District General Fund Income Statement For the Month Ending November 30, 2020 I FORECASTED VALUES I ANNUAL YTDvs October November December January February March April May June July August September ANNUAL AMENDED BUDGET %of 2020 2020 2020 2021 2021 2021 2021 2021 2021 2021 2021 2021 TOTAL BUDGET VARIANCE Budget Revenues: Assessments • Current Year* $ 189,116 $ 1,808,611 $ 270,000 $ 150,000 $ 150,000 $ 270,000 $ 120,000 $ 100,000 $ 25,000 $ 20,000 $ 10,000 $ 10,000 $ 3,122,727 $ 3,125,000 $ (2,273) 100% Assessments - Prior Year** 20,923 32,259 20,000 20,000 20,000 20,000 10,000 20,000 15,000 15,000 10,000 10,000 213,182 200,000 13,182 107% Investment Earnings 1,647 1,681 3,000 3,000 3,500 3,500 4,000 5,000 5,500 5,500 6,000 6,000 48,328 50,000 (1,672) 97% Other Operating Income 17,265 74,765 18,950 26,700 23,350 30,350 24,600 19,600 32,000 31 ,500 17,750 17,750 334,580 282,500 52,080 118% Total Operating Revenues: 228,951 1,917,316 311 ,950 199,700 196,850 323,850 158,600 144,600 n,500 72,000 43i750 43i750 3,718,817 3,657,500 61 ,317 102% 012erating Ex12enditures: Administration 31,660 30,696 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 39,450 439,306 451,950 12,644 97% Community Services 8,656 15,183 17,000 16,500 16,125 16,000 16,000 16,000 16,000 16,000 16,000 20,000 189,464 198,625 9,161 95% Recreation Services 20,349 19,719 35,000 23,500 23,500 23,500 30,000 35,000 41,000 35,000 30,000 23,000 339,568 346,575 7,007 98% Finance 27,245 31,941 30,000 22,500 22,500 24,000 22,500 22,500 26,500 22,500 22,500 23,550 298,235 301,550 3,315 99% Code Enforcement 6,442 6,874 8,000 8,000 8,000 8,000 10,500 8,000 8,000 8,000 8,000 9,000 96,817 99,400 2,583 97% Public Safety - Security 13,694 16,230 16,500 16,500 16,500 16,500 21,500 16,725 17,000 17,000 17,000 21,500 206,649 209,725 3,076 99% Buildings and Grounds 19,051 24,050 25,000 25,000 25,000 25,000 27,500 25,000 25,000 25,000 25,000 25,000 295,602 302,000 6,398 98% Roads and Drainage 82,412 53,719 62,500 62,500 62,500 125,000 125,000 125,000 175,000 175,000 175,000 83,125 1,306,756 1,285,625 (21 ,131 ) 102% Equipment and Vehicle Maintenance 5,269 5,402 6,200 6,200 6,200 6,200 8,250 6,200 6,200 6,200 6,200 7,550 76,071 77,700 1,629 98% Total Expenditures: 214,779 203,814 237,700 218,200 217,825 281 i700 298,750 291,925 352,200 342,200 337,200 252,175 3,248,468 3,273,150 24,682 99% Excess of Revenues over Operating Expenditures Before transfers $ 14,172 $ 1,713,502 $ 74,250 $ !18,500) $ !20,975) $ 42,1 50 $ !140, 150) $ !147,325) $ !274,700) $ !270,200) $ !293,450) $ !208,425) $ 470,349 $ 384,350 $ 85,999 122% Ca12tial Projects & Egui12ment Ex12enditures Administration . 7,500 7,500 7,500 . 100% Recreation Services . 14,000 . - - - - - . 14,000 14,000 . 100% . Public safety - Security - - - - " - - 0% Buildings and Grounds . - . 0% Roads and Drainage . - 65,000 65,000 . 130,000 130,000 . 100% Transfer Out · Golf Capital 14,221 22,144 15,000 225,000 15,000 15,000 15,000 15,000 175,000 50,000 55,000 15,000 631,365 547,000 (84,365) 115% Transfer Out • Capital Projects . - . - . - . - . 0% Total Capital Projects & Equipment: 14,221 22,144 29,000 225,000 15,000 15,000 80,000 80,000 175,000 50,000 55,000 22,500 782,865 698,500 (84,365) 112% Other Revenues Transfer In . - . - . - . 510,000 510,000 510,000 . 100% Prior Year's Fund Balance . - - - . - - - - . Total Other Revenues . - - - . - . 510"000 510,000 510 000 . 100% Other Ex12enditures Contingency . - . - . 15,850 15,850 0% Transfer Out - Golf Operations . - . - . 100 000 80000 180,000 180,000 . 100% Total Other Expenditures . - - - . - . 100 000 80000 . 180,000 195,850 15,850 92% Net Change in Fund Balances $ !50l $ 1,691 1358 $ 451250 $ {2431500! $ {351975! $ 271150 $ {2201150! $ !2271325! $ !449i700l $ !4201200! $ {4281450! $ 2791075 $ 171483 $ . $ 171483 Fund Balances - October 1, 2019 $ 3,334,554 Fund Balances -September 30, 2020 $ 3,352,037 Sun 'n Lake of Sebring Improvement District Utility Fund Income Statement For the Month Ending November 30, 2020 CURRENT MONTH COMPARISON YEAR TO DATE COMPARISON ANNUAL BUDGET COMPARISON PRIOR I Taraet 17% CURRENT CURRENT YEAR'S ANNUAL YTDvs MONTH MONTH BUDGET MONTH ACTUALS YTD BUDGET PRIORYTD ACTUALS AMENDED Budget % of ACTUAL BUDGET VARANCE ACTUAL VARIANCE ACTUALS YTDBUDGET VARIANCE ACTUALS VARIANCE BUDGET Variance Budget Revenues: Water revenue $ 85,102 $ 85,000 $ 102 $ 86,509 $ (1,407) $ 166,550 $ 166,000 $ 550 $ 167,413 $ (864) $ 1,009,250 $ (842,701) 17% Sewer revenue 119,440 117,500 1,940 121,739 (2,299) 234,620 $ 232,500 2,120 260,592 (25,972) 1,400,000 (1,165,380) 17% Investment Earnings 2,504 3,500 (996) 5,338 (2,834) 5,893 $ 7,000 (1,107) 11,538 (5,645) 55,000 (49,107) 11% Other Income 84,310 17,000 67,310 20,763 63,547 113,246 $ 35,000 78,246 49,908 63,338 205,900 (92,654) 55% Total Revenues 291,357 223,000 68,357 234,349 57,008 520,309 440,500 79,809 489,451 30,858 2,670,150 (2, 149,841) 19% Operating Expenditures: Customer Service 17,573 25,000 7,427 22,819 5,246 42,503 50,000 7,497 47,644 5,142 257,400 214,897 17% Operations 80,298 120,000 39,702 128,207 47,909 209,933 240,000 30,067 241,118 3 1,1 85 1,437,125 1,227,192 15% Total Expenditures 97,871 145,000 47,129 151,026 53, 155 252,435 290,000 37,565 288,762 36,327 1,694,525 1,442,090 15% Excess of Revenues over Expenditures Before Transfers 193,486 78,000 115,486 83,323 110,163 267,874 150,500 117,374 200,689 67, 185 975,625 (707,751) 27% Cagtial Projects & Egui gment Exgenditures Customer Service & Operations - - - 18,418 18,418 - - - 19,1 68 19,168 523,000 523,000 0% Total Capital Projects & Equipment: - - - 18,418 18,418 - - - 19,168 19,168 523,000 523,000 0% Other Revenues Prior Year's Reserve - - - - - - - - - - 71,000
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