Town of Lantana, Florida

Transcription

1 Town of Lantana, Florida Adopted Annual Budget Fiscal Year

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3 TOWN OF LANTANA FISCAL YEAR 216/17 ANNUAL BUDGET

4 Town of Lantana Town Officials Mayor Mayor David J. Stewart (3/218) Council Members Vice Mayor Philip J. Aridas (3/217) Vice Mayor Pro Tem Tom Deringer (3/217) Councilmember Malcolm Balfour (3/219) Councilmember Dr. Lynn J. Moorhouse (3/219) Town Manager Deborah S. Manzo Town Clerk Nicole A. Dritz Town Attorney Consulting Engineers Town Auditors Lohman Law Group, PA Mathews Consulting Inc. Kimley-Horn & Associates. Calvin, Giordano & Assoc. Inc. Department Heads Grau & Associates Operations Director... Linda Brien Finance Director... Stephen Kaplan Library Director... Sid Patchett Police Chief... Sean Scheller Development Services Director...David Thatcher Budget Staff Finance Director... Stephen Kaplan Assistant Finance Director... Sharon Almeida (561)

5 TOWN OF LANTANA CITIZEN BOARDS AND COMMITTEES Many of the citizens of the Town of Lantana volunteer their time and expertise to serve on boards and committees. They play an integral part in shaping and preserving the quality of life that is uniquely Lantana. FIREFIGHTER S PENSION BOARD OF TRUSTEES GENERAL EMPLOYEES PENSION BOARD GREATER LANTANA SCHOOL COMMUNITY EDUCATION COUNCIL POLICE PENSION BOARD OF TRUSTEES TOWN PLANNING COMMISSION

6 HISTORICAL SKETCH The Town of Lantana is a coastal community in Palm Beach County, which still retains the charm of its origins as an old Florida fishing village. It is ranked 15 th in population of the 38 municipalities in Palm Beach County and is noted as one of the oldest. The first settlers came after Congress passed the Armed Occupation Act in 1842 at the end of the Seminole Wars. One of the pioneer settlers, the Lyman family, is distinguished as the founders of the Town. M. B. Lyman brought his family to Lantana in 1888 and started several enterprises. He established a store, Indian Trading Post, and post office in As postmaster, Mr. Lyman named the post office as Lantana Point for the wild Lantana plant, which grew in abundance in the area. The Point was later dropped. One of the Lyman businesses was the Lantana Fish Company where one hundred thousand-pound catches of fish were common. In the early 19 s the gathering and marketing of oysters became the leading industry. The Town of Lantana was incorporated in 1921 with twentytwo residents voting in the first election. At the time of incorporation, the area of Lantana was one square mile with a population of 1 residents. Today, the Town covers 2.79 sq. miles, and the year round population is 1,683 with a seasonal population of approximately 13,5.

7 TABLE OF CONTENTS INTRODUCTION How To Use This Document. 1 Town Manager s Budget Message. 3 Organizational Chart. 7 Financial Management Policies Explanation of Budgetary Basis. 11 BUDGET SUMMARIES Budget Summary. 13 General Fund. 14 Water and Sewer Fund. 16 Insurance Fund. 17 Police Education Fund. 18 Grants Fund. 19 Revenues/Expenditures per F.S (2). 2 ANALYSIS Property Tax Analysis. 22 Where Your Taxes Go. 24 County-wide Proposed Millage Rates. 26 Certificate of Taxable Value (DR-42). 27 Real Property by Category. 31 DEPARTMENT SUMMARIES Town Council. 35 Administration. 37 Finance. 42 Legal Police. 48 Development Services. 54 Library. 59 Operations. 63 Town Events. 72 Non-Departmental. 73

8 CAPITAL IMPROVEMENTS PROGRAM Capital Improvements Program Summary. 75 General Fund Capital. 78 Utility Fund Capital. 8 Grants Fund Capital. 82 DEBT SCHEDULE Debt Schedule. 84 APPENDIX Resolution R Millage Rate. 85 Resolution R Proposed Budget. 87 GLOSSARY Glossary. 9

9 HOW TO USE THIS DOCUMENT The FY 217 Proposed Budget Document is organized into five sections - these are the Introduction, Budget Summaries, Department Summaries, Capital Improvements Program & Debt Service, and Appendix & Glossary. INTRODUCTION The Introduction begins with Budget Message from the Town Manager. The Financial Policies immediately follow this section, which are concurrently adopted with the budget to serve as a guide in preparation and administration of the budget. BUDGET SUMMARIES The Budget Summary section provides the reader with a quick overview of the Town s FY 217 Proposed Budget. This section includes summaries of revenues by category and expenditures by department for each of the Town s five operating funds: General, Water and Sewer, Grants, Police Education, and Insurance. DEPARTMENT SUMMARIES This section presents the operating budgets for the following departments: Town Council, Administration, Finance, Legal, Police, Development Services, Library, Operations, Non- Departmental, and Special Events. Each of the cost centers, or activities, within each department are included in this section. Each departmental section includes the following: Organizational Chart Summary of Personnel Primary Functions Performance Measurements Budget Category Summary Budget Category Explanations FY 217 Goals and Objectives FY 216 Achievements CAPITAL IMPROVEMENT PROGRAM This section presents detailed descriptions of proposed capital purchases for each operating fund for FY 217. Also included is a discussion of effects on operating costs and identification of funding sources

10 DEBT SERVICE This section presents a brief discussion of the Town s debt policies, along with outstanding principal balances and current year debt service requirements for the Series 212 Water and Sewer Refunding Bond, the loan for the Road Resurfacing Program, and the 23 loan for improvements to the water treatment plant. APPENDIX AND GLOSSARY This section presents miscellaneous information that the reader may find useful, the, Budget Resolution adopting the millage rate and budget, and the Glossary, which include definitions of terminology used throughout the document that may assist the reader in better understanding the budget

11 Town of Lantana COUNCILMEMBERS Philip J Aridas Malcolm Balfour Tom Deringer Lynn J Moorhouse, D. D. S. 5 Greynolds Circle Lantana, FL (561) 54-5 Fax (561) DAVID J STEWART MAYOR September 12, 216 The Honorable Mayor and Town Council Town of Lantana Lantana, FL Honorable Mayor and Members of the Council: Pursuant to Article IV Section 5(e) of the Charter of the Town of Lantana, I hereby submit the proposed operating and capital budget for Fiscal Year 216/17. As the Town s financial and spending plan for the year, the adoption of the budget is probably one of the most important actions taken by the Council each year. It serves as a policy document which authorizes resources and establishes a plan and direction for our programs and services for the coming year as well as our capital improvement program. The Fiscal Year 216/17 budget was prepared on the premise of allocating resources to achieve our mission to preserve Lantana s hometown atmosphere through responsible government and quality service. Town staff continues to work diligently to improve efficiency in operations in order to provide quality services and programs. All aspects of the Town government continue to be evaluated for changes that will result in maximizing every dollar. Over the last several years, the Town has experienced tremendous losses in revenue. Property values have dropped from a high of $1.1 billion for Fiscal Year 28 to the current proposed valuation of $894 million for this budget. During this period the Town s tax rate has remained consistent which has resulted in significant reductions in property tax revenues. However, Fiscal Year 217 is now the fourth year where values have increased. Additionally, other revenues are returning to their prerecession levels. The Town continues to be financially healthy and stable due to a conservative approach to government. Unassigned General Fund balance reserves are anticipated to be 64% of the Fiscal Year 216/17 operating budget and exceed the Town s adopted fund balance policy. The Utility Fund s unrestricted reserves are anticipated to reach $6 million by the end of fiscal year. The fund is healthy and prepared for the capital improvements recommended by the Town s engineer

12 The significant factors affecting the formulation of the Fiscal Year 216/17 budget includes: General Fund 1. The Proposed Millage Rate is $ per thousand dollars of taxable value, which is an increase of 9.93% compared to the roll-back rate of Anticipated property tax revenues for FY 17 are $2,753,485, which increased $282,48 when compared to FY 16 s revenue of $2,471,437. Property taxes are projected to account for 21.5% of anticipated revenues in the current fiscal year and are expected increase to 27.8% for the new fiscal year. 2. Received notification from the Palm Beach County Property Appraiser of an 11.7% increase in the value of taxable property within the Town, from $8.1 million to $894.7 million. Based on the new property values, one mill generates revenues of approximately $85, (assuming a 95% collection rate). 3. Insurance Costs (all funds): General Liability, Property, Casualty increased 5.5%. However, our Total Insured Values increased by 24.7%. Workers Compensation Insurance has been affected by two recent Supreme Court rulings increasing our rates slightly more than 17%. However, 4% of this increase can be attributed to increased payroll projections. Health insurance (health and dental) will cost the Town approximately $1,52,2, an 8% increase. 4. Police pension (defined benefit) has been projected to decrease from 22.3% to 2.8% of their covered payroll for 3 employees. The cost will also decrease $51, to $438,185, of which the State is anticipated to provide $92, General employees pension (all funds-defined contribution) is projected to remain at 7% with the continuation of a match to the employees pension contribution up to 2% for a total of up to 9% paid by the Town. The budgeted cost for 59 employees is $229,25, an increase of $9, A Cost of Living Adjustment (COLA) has been included and calculated at.9% based on March s Consumer Price Index. The merit plan is budgeted with a -5% range for general employees based on their annual evaluation and up to 5% for bargaining unit members pursuant to the Police Department s Career Development Program. 7. Department and position changes include the following: a. Operations Reclassify a Utility Service Worker to a Utility Foreman, and increase one General Maintenance Worker. b. Police Increase one officer position. 8. Surplus of $338,959 held in contingency account. 5 Greynolds Circle Lantana, FL (561) 54-5 Fax (561)

13 9. Capital requests included in the budget are listed below: DESCRIPTION DEPARTMENT AMOUNT Computer Replacement Building Department Coordinator Development Services $ 1,6 Permit/BTR Coordinator Development Services 1,6 I.T. Technician Finance 2,65 Police mobile units (4) Police 1, Voice stress analysis system Police 5, Police Chief Police 1,8 Commander Police 1,8 SonicWALL Router Finance 7,2 Library books Library 2, Restriping roads Operations 47,8 Sidewalk replacement on Broadway from Bloxham Operations 42, to Garnett Reel mower for Sports Park Operations 31,286 Town-wide improvements Operations 25, Two sand volleyball courts at Maddock Park Operations 21, Operations main building repairs Operations 15, Nature Preserve Improvements (exotic plant removaoperations 16, Air conditioner replacement Operations 12, Replacement of Town signs Operations 7,2 Three Police vehicles (admin., uniform, Hypoluxo) Police 124,53 $ 392,989 Utility Fund 1. Budgeted revenues are anticipated to increase $157,9, or 2.7%. 2. Water and wastewater rates will increase 1% and are anticipated to recognize an additional $37,. 3. Repayment of 212 bonds and 23 Water Treatment Plant debt is budgeted at $86, Surplus of $111,4 held in contingency account. 5. Capital purchases to be funded are listed below: 5 Greynolds Circle Lantana, FL (561) 54-5 Fax (561)

14 DESCRIPTION DEPARTMENT AMOUNT Replace meter reading handheld devices Finance $ 15,3 Replace postage machine Finance 5,625 Replace two desk stations in customer area Finance 2,55 Lift station repairs Operations 325,7 Wastewater main inspections & relining Operations 2, Manhole repairs Operations 5, Lift station pumps and equipment Operations 5, Utility vehicle Operations 5, Well rehabilitation Operations 35, Valves, pumps, equipment for water treatment plant Operations 3, Replace two pumps Operations 9, Replace Asst. Utilities Director's laptop computer Operations 2, $ 775,175 Grants Fund 1. A Community Development Block Grant (CDBG) application will be submitted to provide funding for neighborhood improvements such as installing sidewalks, traffic calming measures, lighting, basketball court, and landscaping. Total projected cost is $363,328 completely funded by the CDBG. I would like to thank the Finance Department, all Town department heads and their staff for their hard work and efforts in preparing this budget. It is through their combined efforts that I am able to present this budget document to the Town Council. I express my sincere appreciation to the Mayor and Town Council for their vision, guidance and support. Respectfully submitted, Deborah S. Manzo Town Manager 5 Greynolds Circle Lantana, FL (561) 54-5 Fax (561)

15 TOWN OF LANTANA ORGANIZATIONAL CHART Citizens of Lantana Town Council Citizen Advisory Boards Town Manager Consulting Engineers Legal Finance Development Services Police Operations Library - 7 -

16 FINANCIAL MANAGEMENT POLICIES Operating Budget Policies: The Town will pay for all current expenditures with current revenues and fund balance. The Town will avoid budgetary procedures that balance current expenditures at the expense of future years, such as postponing expenditures, underestimating expenditures, over estimating revenues, or utilizing short-term borrowing to balance the budget. The budget will provide for adequate maintenance and repair of capital assets and for their orderly replacement. The budget will provide for funding of the Police Defined Benefit Retirement Plan based on the annual actuarial report. The Town will maintain a budgetary control system to help it adhere to the budget. The Finance Department will ensure all departments have monthly expenditure and revenue reports available for their review for management purposes. In addition, the department will prepare quarterly financial statements for Council members. The Town will update expenditure projections for each fiscal year. Projections will include estimated operating costs of future capital improvements. Where possible, the Town will integrate performance measurement, service level, and productivity indicators within the budget. Enterprise Funds will be self-supporting for operating and capital expenses and receive no General Fund tax support. The Town will aggressively seek state and federal funds that are available for capital projects. Capital Improvement Program (CIP) Policies: The Town will enact an annual capital improvement budget based on the multi-year CIP. The Town will coordinate the CIP with development of the operating budget. Future operating costs associated with capital improvements will be projected and used for forecasting expenditures. The Town will identify the estimated acquisition and operating costs and potential funding sources for each capital improvement project proposal before submittal to the Town Council for approval

17 Debt Policies: The Town will confine long-term borrowing to capital improvement projects. When the Town finances capital projects by issuing debt, it will repay the debt within a period not to exceed the expected useful life of the project. Where possible, the Town will use revenue bonds instead of general obligation bonds. The Town will follow a policy of full disclosure on every financial report and bond prospectus. The Town will utilize the form of borrowing that is most cost effective, including not just interest expense, but all costs, including up front costs, administrative and legal expenses, and reserve requirements. Revenue Policies: The Town will maintain, as permitted by state law, a diversified revenue base to mitigate the effects of short-term fluctuations in any one revenue source. The Town will estimate its annual revenues by a conservative, objective, and analytical process. Annually, the Town will calculate the full direct costs of activities supported by user fees and consider such information when establishing user charges. Non-recurring revenues will be used only to fund non-recurring expenditures. Reserve Policies: The Town s fund balance policy was adopted by the Town Council on August 22, 211 and revised on February 27, 212 through Resolution No. R which explains the fund balance policy in further detail. Additionally, on March 12, 212 through Ordinance No. O-4-212, the Town Council established a $3.3 million committed fund balance. The amount stems from $2,9, received in 1997 from town property which was sold, and in 25, $4, was received from insurance proceeds which makes up the total committed fund balance

18 Investment Policies: Disbursement, collection and deposit of all funds will be appropriately scheduled to ensure the timely payment of expenditures and investment of funds. The accounting system will provide regular information concerning cash positions and investment performance. Accounting, Auditing and Financial Reporting Policies: The accounting system will maintain records on a basis consistent with Generally Accepted Accounting Principles applicable to local government. Quarterly and annual financial reports will present a summary of financial activity by major types of funds. In accordance with state law, an independent accounting firm will perform an annual audit of the financial statements of the Town and will publicly issue an opinion thereon. Purchasing Policies: Purchases will be made in accordance with all federal, state, and municipal requirements. If there are no specific requirements, purchases will be made in the best interest of the Town. Purchases will be made in an impartial, economical, competitive, efficient and transparent manner. Purchases will be made from the lowest priced and most responsible vendor. Qualitative factors such as vendor reputation, financial condition, quality of product, and timeliness of delivery may be considered as much as price when making purchasing decisions

19 EXPLANATION OF BUDGETARY BASIS The Town maintains a number of funds, with the General Fund as the main operating fund of the Town. The other budgeted funds are either governmental or proprietary in nature. The Police Forfeiture Fund is not budgeted per Florida Statute Section (9). Governmental funds, including the general and special revenue funds, are budgeted using the modified accrual basis of accounting. Revenue and other governmental fund financing sources are recognized in the accounting period when they become susceptible to accrual - that is, when they become both "measurable" and "available" to finance expenditures of the current fiscal period. Utility and franchise taxes, registration fees, permits, fines and forfeitures, charges for services (except those that are measurable) and miscellaneous revenue are recorded as revenue when cash is received because they are generally not measurable until actually received. Investment earnings are recorded as earned since they are measurable and available. Grant revenues are usually of the cost-reimbursement nature and are driven by expenditures of the Town. Property tax revenues are recognized when they become available. Available means when due or past due, and receivable and collected generally within 6 days after year-end. Property taxes are assessed as of January 1, based upon taxable value of properties within the Town as set annually by the Palm Beach County Property Appraiser. The property taxes are levied on October 1 of each year; tax bills are mailed November 1 and are delinquent on the 31 st of the following March. Taxes not paid are declared delinquent and tax certificates paid after September 3 are recorded as delinquent tax revenue in the fiscal year received. Taxes are not paid in advance. Governmental expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include: (1) accumulated unpaid vacation and sick pay, which are not accrued; and (2) principal and interest on general long-term debts, which are recognized when due. The Town operates one proprietary fund, the Water and Sewer Utility Fund ( Utility ). For financial statement purposes, proprietary funds are accounted for using the full accrual basis of accounting. The Utility is intended to be a self-contained entity, much like in the private-sector. Revenue is recognized when earned, and expenses are recognized when they are incurred. Utility receivables not billed are estimated and recorded at year-end. For budgetary purposes, these funds are presented on the cash basis, i.e., depreciation and amortization are not budgeted while capital purchases and debt service payments are budgeted. The Town maintains budgetary controls at the object of expenditure level by the encumbrance of estimated purchase amounts or contracts. Open encumbrances are closed as of September 3 th and new encumbrances are established in the new fiscal year. Adjusting the budget within a department is completed through internal (administrative) budget amendments. However, a resolution shall be adopted by the Town Council for any interdepartmental budget modifications or if the department s overall budget is increased

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21 FISCAL YEAR 217 BUDGET SUMMARY FUND BEGINNING BALANCE REVENUES/ SOURCES EXPENDITURES/ USES ENDING BALANCE GENERAL FUND $ 9,229,726 $ 9,952,526 $ 9,952,526 $ 9,229,726 ENTERPRISE FUNDS Water & Sewer 12,539,74 5,611,615 5,611,615 12,539,74 TOTAL $ 12,539,74 $ 5,611,615 $ 5,611,615 $ 12,539,74 INTERNAL SERVICE FUNDS Insurance Fund 85, ,75 418,75 85,166 TOTAL $ 85,166 $ 418,75 $ 418,75 $ 85,166 SPECIAL REVENUE FUNDS Police Education Fund 18,99 3,394 3,394 18,99 Grants Fund - 4,228 4,228 - TOTAL $ 18,99 $ 43,622 $ 43,622 $ 18,99 GRAND TOTAL $ 22,638,55 $ 16,386,513 $ 16,386,513 $ 22,638,

22 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES GENERAL FUND FUND NUMBER 1 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 214 FY 215 FY 216 FY216 FY 217 CHANGE BEGINNING BALANCES $ 8,386,953 $ 9,662,47 $ 9,83,78 $ 9,83,78 $ 9,229,726 2% REVENUES/SOURCES PROPERTY TAXES - CURRENT 2,221,443 2,344,253 2,471,437 2,471,437 2,753,485 11% PROPERTY TAXES - DISCOUNT (75,342) (79,162) N/A PROPERTY TAXES - DELINQUENT 7,79 1,645 19, 8, 8, % 1ST LOCAL OPTION FUEL TAX 183, ,136 21, ,85 21,433 3% 2ND LOCAL OPTION FUEL TAX 86,758 92,374 93,387 91,155 93,387 2% INSURANCE PREM-PD PENSION 95,532 11,886 96, 96, 96, % ELECTRICITY - FRANCHISE 66,62 664, , ,15 668,555 % GAS - FRANCHISE 1,798 1,376 1,8 12, 1,8-1% COMMERCIAL SOLID WASTE FEE 21,75 2,75 22,32 23,45 2,32-13% COMMERCIAL SOLID WASTE FRANCHISE 71,35 66,92 73,417 68,517 73,417 7% RESIDENTIAL SOLID WASTE FEE 291,16 291,64 287, , ,223 % RESIDENTIAL SOLID WASTE FRANCHISE 57,268 58,61 58,35 57,85 58,958 2% ELECTRICITY - UTILITY TAX 834, ,483 86, , ,952 5% WATER - UTILITY TAX 257, , , , ,139-1% GAS - UTILITY TAX 57,55 55,961 57,943 55,189 57,943 5% COMMUNICATION SERVICE TAX 258, , , ,112 29,4-14% BUSINESS SERVICE TAX 22, , , , ,414 4% PENALTY ON BUSINESS SRVC TAX 4,727 4,462 5,917 4,341 5,917 36% BUILDING PERMITS 333, ,21 377,44 3,72 377,44 26% SOLID WASTE SPECIAL ASSESSMENT 587,362 62, , ,478 65,32 2% GAS LINE ASSESSMENT-HYPOLUXO - 79,37 78,725 77,863 77,863 % PERMIT SURCHARGE-TRAINING 1,16 1,57 1, ,182 33% OTHER BLDG & ZONING FEES 38,285 31,436 23,86 3,325 3, -1% US DOJ VEST REIMB GRANT - - 4, N/A S.L.O.T. REIMBURSEMENT - 7,398 1, N/A FEMA REIMB.-FEDERAL - 36, N/A FL DEPT OF ENVIRON PROTECTION - - 1,, 1,, - -1% FEMA REIMB.-STATE - 6, N/A FL LIBRARY COOP 4,635 5,97 5,215 5,97 5,215-13% STATE REVENUE SHARING 327, , , , ,272 2% MOBILE HOME LICENSES 23,43 25,78 24,94 25,346 24,94-5% ALCOHOLIC BEVERAGE LIC. 11,362 14,351 14, 11,1 14, 26% HALF CENT SALES TAX 776,691 82, ,18 811,5 843,18 4% COUNTY 911 REIMBURSEMENT 21,653 24,16 13,1 14, 14, % PBC BOCC 15,332-1, N/A F.I.N.D. GRANT , 14, - -1% COUNTY BUSINESS SRVC TAX 2,989 24,618 21,39 24,33 21,39-12% SWA SHARED REVENUE-RECYCLING 13,862 8,879 5,929 9,343 5,929-37% CHARTER SCHOOL 1,28 17,488 18,93 17,488 18,93 3% ALARM FEES 2,485 1,755 2,36 2,62 2,36 12% POLICE REIMBURSABLE DUTY 124,111 16,788 11, 18, 18, % HYPOLUXO INTERLOCAL 545, , , , ,973 3% SOUTH PALM INTERLOCAL 55,82 56,919 58,57 58,57 59,219 2% MANATEE PATROL 16,975 16,144 17,588 16,144 17,588 9% JR. LIFEGUARD PROGRAM 1,2-1,5 1,666 1,666 % METERED PARKING 17,8 25,672 21, ,26 211,549-3% PARKING DECALS 23,195 29,33 27,45 29,35 27,45-6% BOAT TRAILER DECALS 8,25 9,8 8,723 1,6 8,723-13% NATURE PRESERVE MAINT 51,386 52,67 52,199 52,186 52,752 1% SPORTS PARK RENTALS - - 8,85-1, N/A LANTANA ATHLETIC ASSOC N/A COURT FINES 3,318 22,533 12,658 25,79 2, -2% PALM BEACH COUNTY $12.5 FUNDS 41, N/A PARKING VIOLATIONS 81,348 78,224 74,88 72,793 74,88 2%

23 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES GENERAL FUND FUND NUMBER 1 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 214 FY 215 FY 216 FY216 FY 217 CHANGE CODE VIOLATIONS 128, ,151 14, 9, 9, % INTEREST INCOME 13,498 23,425 3,35 12,968 3,35 132% DUNE DECK 27,354 38,97 4,152 4,38 4,52 % SPRINT TOWER 61,989 62,718 63,466 63,466 7,758 11% FIRE STATION 63,8 63,8 6, 6, 6, % RG CELL TOWER 1,667 2,5 2,6 2,6 21,218 3% TOWN PARKS 68,436 1,5 15,75 15, 15, % SALE OF EQUIPMENT 212,9 68,72 5,141 2, 2, % SPECIAL EVENT DONATIONS 1,5 2, N/A OTHER CONTRIB/DONATIONS 1,2, 782, ,15 771, 2, -97% MISCELLANEOUS REVENUES 63,682 71,351 83,23 8,385 83,23 3% INSURANCE REIMBURSEMENTS 1,266 6,862 7,821 6, % FUEL TAX REIMBURSEMENT 4,759 3,294 4,436 4,562 4,436-3% SETTLEMENTS - 1, N/A TRANSFER FROM OTHER FUNDS ,515 24, % CARRYFORWARD (6,39) - -1% TOTAL REVENUES $ 1,372,522 $ 1,39,73 $ 11,549,881 $ 11,358,381 $ 9,952,526-12% EXPENSES/USES Legislative 14,45 18, , , ,433 11% Administration 178, ,838 28,28 28, ,487 1% Finance 336,529 32, , , ,812 2% Legal 12,26 12, , 165, 165, % Police 4,174,22 4,326,981 4,621,883 4,59,29 4,662,33 2% Development Services 556,27 58, , ,37 636,82 % Operations 2,,565 2,125,397 2,126,186 2,88,587 2,414,33 16% Library 151, , , ,45 156,8 1% Special Events 54,758 38,427 44,5 53,62 46,155-14% Non-Departmental 655,66 4,15 96,25 97,91 39, % Debt Service 429, ,534 43,3 43,3 367,5-15% Capital 336,154 2,6,262 2,45,393 2,441, ,989-84% Transfers Out - 2, 2, - -1% TOTAL EXPENDITURES $ 9,97,428 $ 1,969,42 $ 11,43,863 $ 11,358,381 $ 9,952,526-12% Excess revenues over (under) expenditures 1,275,94 (578,339) 146, N/A ENDING BALANCES Nonspendable 15,212 12,873 12,873 12,873 12,873 % Committed N/A Assigned 4,11,53 5,147,691 3,3, 3,3, 3,3, % Restricted 1,, Unassigned 4,536,35 3,923,144 5,916,853 5,77,835 5,916,853 3% Fund Balance, End of Year $ 9,662,47 $ 9,83,78 $ 9,229,726 $ 9,83,78 $ 9,229,726 2%

24 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES WATER AND SEWER FUND FUND NUMBER 41 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 214 FY 215 FY 216 FY216 FY 217 CHANGE BEGINNING BALANCE $ 13,13,5 $ 13,697,498 $ 15,23,289 $ 15,23,289 $ 12,539,74-17% REVENUES/SOURCES Charges For Services 5,272,816 5,628,273 5,548,29 5,379,25 5,586,163 4% Miscellaneous 4, ,26 179,541 4,585 5,649 23% Other Sources 14,264 16,27 4,874 2,929,573 19,83-99% TOTAL REVENUES $ 5,291,644 $ 5,898,74 $ 5,768,75 $ 8,313,48 $ 5,611,615-32% EXPENSES/USES Legislative 69,599 72,497 77,268 78,671 88,737 13% Administration 159, , , ,132 22,228 13% Finance 49,87 489,53 547, ,35 58,195 4% Legal 37,44 35,428 39,485 39,485 39,485 % Operations 3,625,755 3,531,87 2,84,67 2,832,952 2,939,571 4% Non-Departmental 31,524 2,754 13,925 14, ,74 769% Capital - - 3,671,658 3,724, ,175-79% Debt Service 283, , , ,15 86,15 % Transfers Out ,515 24,515-1% TOTAL EXPENDITURES $ 4,697,196 $ 4,572,949 $ 8,252,29 $ 8,313,48 $ 5,611,615-32% NET INCOME (LOSS) 594,448 1,325,791 (2,483,585) - - N/A ENDING BALANCES Designated/Reserved/Restricted 5,453,477 6,539,147 6,539,147 6,539,147 6,539,147 % Undesignated/Unrestricted 8,244,21 8,484,142 6,,557 8,484,142 6,,557-29% NET POSITION, END OF YEAR $ 13,697,498 $ 15,23,289 $ 12,539,74 $ 15,23,289 $ 12,539,74-17%

25 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES INSURANCE FUND FUND NUMBER 51 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 214 FY 215 FY 216 FY216 FY 217 CHANGE BEGINNING BALANCE $ 85,166 $ 85,166 $ 85,166 $ 85,166 $ 85,166 % REVENUES/SOURCES Charges For Services Charges For Insurance 322, ,177 41,95 41,95 418,75 4% TOTAL REVENUES $ 322,521 $ 347,177 $ 41,95 $ 41,95 $ 418,75 4% EXPENDITURES/USES Workers Compensation 117, , ,64 147,64 168,75 14% General Liability 24,62 217, ,31 254,31 25, -2% Other Insurance N/A Operating Expenses 35 3, N/A Designated for Deductibles N/A TOTAL EXPENDITURES $ 322,521 $ 347,177 $ 41,95 $ 41,95 $ 418,75 4% Net Income (Loss) N/A ENDING BALANCES Designated/Reserved 85,166 85,166 85,166 85,166 85,166 % Undesignated N/A NET ASSETS, END OF YEAR $ 85,166 $ 85,166 $ 85,166 $ 85,166 $ 85,166 %

26 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES POLICE EDUCATION FUND FUND NUMBER 117 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 214 FY 215 FY 216 FY216 FY 217 CHANGE BEGINNING BALANCE $ 15,476 $ 19,931 $ 19,75 $ 19,75 $ 18,99-4% REVENUES/SOURCES Fines & Forfeitures Court fines 3,836 2,647 1,91 2,77 1,91-31% Parking violations 1,64 1,454 1,493 1,465 1,493 2% Use of Fund Balance N/A TOTAL REVENUES $ 5,476 $ 4,11 $ 3,394 $ 4,235 $ 3,394-2% EXPENDITURES/USES Training 1,21 4,282 4,235 4,235 3,394-2% TOTAL EXPENDITURES $ 1,21 $ 4,282 $ 4,235 $ 4,235 $ 3,394-2% Excess revenues over (under) expenditures 4,455 (181) (841) - - N/A DESIGNATED FUND BALANCE, END OF YEAR $ 19,931 $ 19,75 $ 18,99 $ 19,75 $ 18,99-4%

27 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES GRANTS FUND FUND NUMBER 121 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 214 FY 215 FY 216 FY216 FY 217 CHANGE BEGINNING BALANCE $ (13,353) $ (51,674) $ (53,688) $ (53,688) $ - -1% REVENUES/SOURCES Intergovernmental Task Force 34,2 32,4 36,9 36,9 36,9 % Justice Assistance Grants 3,267 3,965 3,789 3, % PBC Interlocal 167,16-124, , % Community Dev. Block Grant ,6 48,6 363, % ARRA EECBG 13, N/A Transfers In - - 2, 2, - -1% Miscellaneous - - 1, N/A Carryforward (51,888) - -1% TOTAL REVENUES $ 37,981 $ 36,365 $ 235,587 $ 181,82 $ 4,228 12% EXPENDITURES/USES Development Services 34,2 34,2 36,9 36,9 36,9 % Capital 222,12 4, , ,92 363, % TOTAL EXPENDITURES $ 256,32 $ 38,379 $ 181,899 $ 181,82 $ 4,228 12% Excess revenues over (under) expenditures 51,679 (2,14) 53, N/A ENDING BALANCES Designated/Reserved (51,674) (53,688) - (53,688) - -1% Undesignated N/A FUND BALANCE, END OF YEAR $ (51,674) $ (53,688) $ - $ (53,688) $ - -1%

28 FISCAL YEAR 216/17 REVENUE DETAIL PURSUANT TO FLORIDA STATUTE (2) Account Code General Special Revenue Enterprise Internal Service Total Ad Valorem Taxes 2,761,485 2,761, First Local Option Fuel Tax 21,433 21, Second Local Option Fuel Tax 93,387 93, Casualty Insurance Premium Tax-Police Officers' Retirement 96, 96, Utility Service Tax - Electricity 877, , Utility Service Tax - Water 279, , Utility Service Tax - Gas 57,943 57, Communications Service Tax (Chapter 22) 29,4 29, Local Business Tax (Chapter 25) 243, , Building Permits 377,44 377, Franchise Fee - Electricity 668, , Franchise Fee - Gas 1,8 1, Franchise Fee - Solid Waste 439, , Special Assessment 683, , Other Permits, Fees & Special Assessments 31,182 31, Federal Grant - Economic Environment 363, , State Grant - Culture/Recreation 5,215 5, State Revenue Sharing - Proceeds 352, , State Revenue Sharing - Mobile Home Licenses 24,94 24, State Revenue Sharing - Alcoholic Beverage Licenses 14, 14, State Revenue Sharing - Local Government Half-Cent Sales Tax 843,18 843, Local Government Unit Grant - Public Safety 14, 14, Shared Revenue From Other Local Units 27,238 27, Payments From Other Local Units In Lieu Of Taxes 18,93 18, Internal Service Fund Fees and Charges 418,75 418, Service Charge - Law Enforcement Services 78,86 78, Service Charge - Water Utility 2,914,22 2,914, Service Charge - Sewer/Wastewater Utility 2,567,299 2,567, Service Charge - Water/Sewer Combination Utility 14,662 14, Service Charge - Parking Facilities 247, , Service Charge - Other Economic EnvironmentCharges 36,9 36, Service Charge - Parks and Recreation 54,418 54, Service Charge - Special Recreation Facilities 1, 1, Judgments and Fines - As Decided by County CourtCriminal 2, 1,91 21, Fines - Local Ordinance Violation 164,88 1, , Interest 3,35 18,835 48, Rents and Royalties 27,478 27, Disposition of Fixed Assets 2, 2, Contributions and Donations from Private Sources 2, 2, Other Miscellaneous Revenues 87,459 6,617 94, Appropriated Fund Balance/Net Assets - Grand Total 9,952,526 43,622 5,611, ,75 16,386,

29 FISCAL YEAR 216/17 EXPENDITURE DETAIL PURSUANT TO FLORIDA STATUTE (2) Account/Object Code General Special Revenue Enterprise Internal Service Legislative - Personal Services 79,14 79, Legislative - Operating Expenses 52,329 52, Executive - Personal Services 189,43 189, Executive - Operating Expenses 4,57 4, Financial and Administrative - Personal Services 266, , Financial and Administrative - Operating Expenses 92,887 92, Financial and Administrative - Capital Outlay 9,85 9, Legal Counsel - Operating Expenses 165, 165, Debt Service Payments - Debt Service 367,5 367, Other General Governmental Services - Personal Services 168,75 168, Other General Governmental Services - Operating 389,167 25, 639, Other General Governmental Services - Grants and Aids 1, 1, Law Enforcement - Personal Services 3,936,943 3,394 3,94, Law Enforcement - Operating Expenses 451, , Law Enforcement - Capital Outlay 142, , Protective Inspections - Personal Services 458,86 458, Protective Inspections - Operating Expenses 177,96 36,9 214, Protective Inspections - Capital Outlay 3,2 363, , Other Public Safety - Personal Services 257, , Other Public Safety - Operating Expenses 15,836 15, Water-Sewer Combination Services - Personal Services 1,592,179 1,592, Water-Sewer Combination Services - Operating Expenses 2,384,111 2,384, Water-Sewer Combination Services - Capital Outlay 775, , Water-Sewer Combination Services - Debt Service 86,15 86, Other Physical Environment - Personal Services 419, , Other Physical Environment - Operating Expenses 19,652 19, Other Physical Environment - Capital Outlay 27, 27, Libraries - Personal Services 116, 116, Libraries - Operating Expenses 4,8 4, Libraries - Capital Outlay 2, 2, Parks and Recreation - Personal Services 53,734 53, Parks and Recreation - Operating Expenses 1,272,986 1,272, Parks and Recreation - Capital Outlay 19,286 19, Special Events - Operating Expenses 46,155 46, Inter-Fund Group Transfers Out - Other Uses - - Grand Total 9,952,526 43,622 5,611, ,75 16,386,513 Total

30 PROPERTY ASSESSMENT ANALYSIS Gross Taxable Value for Fiscal Year 216/17 $ 894,674,997 Adjusted Gross Taxable Value for Fiscal Year 215/16 8,868,722 Total increase in Gross Taxable Value $ 93,86,275 Percentage Increase over Prior Fiscal Year 11.7% Details of Increase/(Decrease): New Construction $ 14,259, % Market conditions 79,546, % $ 93,86, % Gross Taxable Value for Fiscal Year 215/16 $ 8,868,722 Adjusted Gross Taxable Value for Fiscal Year 214/15 725,272,244 Total increase in Gross Taxable Value $ 75,596,478 Percentage Increase over Prior Fiscal Year 1.4% Details of Increase/(Decrease): New Construction $ 2,973,249.4% Market conditions 72,623,229 1.% $ 75,596, % Gross Taxable Value for Fiscal Year 214/15 $ 725,272,244 Adjusted Gross Taxable Value for Fiscal Year 213/14 686,4,238 Total increase in Gross Taxable Value $ 39,268,6 Percentage Increase over Prior Fiscal Year 5.7% Details of Increase/(Decrease): New Construction $ 3,625,865.5% Market conditions 35,642, % $ 39,268,6 5.7% Gross Taxable Value for Fiscal Year 213/14 $ 686,4,238 Adjusted Gross Taxable Value for Fiscal Year 212/13 678,145,6 Total increase in Gross Taxable Value $ 7,858,638 Percentage Increase over Prior Fiscal Year 1.2% Details of Increase/(Decrease): New Construction $ 2,72,876.4% Market conditions 5,137,762.8% $ 7,858, %

31 ESTIMATED CHANGE IN PROPERTY TAX The schedule below shows the estimated property tax paid to the Town for fiscal year 215/16 and 216/17. The proposed millage rate is which is the same rate levied since FY 29. The example is one where the property owner homesteads the property and has Save Our Homes savings whereby the taxable value is less than the appraised value. The two areas analyzed are single-family homes and condominiums. The current year s assessed values are the average amounts per category, which were provided by the Palm Beach County Property Appraiser. The assessed value is based on the current year plus.7% as determined by Florida Statute. A frequently asked question has been, How is it possible that my market value dropped from last year, but my assessed value increased? This answer comes from an administrative code that requires the assessed value of a property to be increased when the current year s market value exceeds the prior year s assessed value. Of the 38 municipalities in Palm Beach County levying property taxes, the Town is the 18 th lowest rate when comparing the combined TOTAL proposed millage rates of all authorities, according to the Property Appraiser. FY 15/16 FY 16/17 Tax Change % Change Single Family Assessed Value* $175,35 $176,26 Homestead Exemption ($5,) ($5,) Taxable Value $125,35 $126,26 Millage Rate Property Tax $45 $49 $4 1% Condominium Assessed Value $91,345 $91,984 Homestead Exemption ($5,) ($5,) Taxable Value $41,345 $41,984 Millage Rate Property Tax $134 $136 $2 2% * For properties that are homesteaded; the 216/17 Save Our Homes cap is.7%

32 WHERE YOUR TAX DOLLARS GO Using the total taxable value for fiscal year 216/17 of $894,674,997, the chart below illustrates the approximate total levy of $18,521,651 for all Town of Lantana taxpayers and how the money is allocated across the taxing authorities. Please note that Florida Inland Navigation District s percentage is actually.155% of the total which rounds down to zero. Children's Services $611,331 3% Health Care District $871,682 5% South Florida WMD $295,869 1% Florida Inland Navigation District $28,63 % Town of Lantana $2,898,3 16% Palm Beach County Schools $6,325,352 34% Fire/Rescue $3,93,876 17% Palm Beach County $4,396,612 24% $18,521,

33 WHERE YOUR TAX DOLLARS GO (continued) Below are three comparisons for a property with a taxable value of $1,, $2,, and $3,, respectively. Tax Bill Comparison 216/17: $1, Taxable Value Taxing Authorities Taxable Value Tax Rate / $1, 216/17 Total Tax Palm Beach County Schools $1, X 7.7 $77 Palm Beach County $1, X $491 Fire/Rescue $1, X $346 Town of Lantana $1, X $324 Health Care District $1, X.9743 $97 Children's Services $1, X.6833 $68 South Florida WMD $1, X.337 $33 Florida Inland Navigation District $1, X.32 $3 Total Millage $1, X $2,7 Tax Bill Comparison 216/17: $2, Taxable Value Taxing Authorities Taxable Value Tax Rate / $1, 216/17 Total Tax Palm Beach County Schools $2, X 7.7 $1,414 Palm Beach County $2, X $983 Fire/Rescue $2, X $692 Town of Lantana $2, X $648 Health Care District $2, X.9743 $195 Children's Services $2, X.6833 $137 South Florida WMD $2, X.337 $66 Florida Inland Navigation District $2, X.32 $6 Total Millage $2, X $4,14 Tax Bill Comparison 216/17: $3, Taxable Value Taxing Authorities Taxable Value Tax Rate / $1, 216/17 Total Tax Palm Beach County Schools $3, X 7.7 $2,121 Palm Beach County $3, X $1,474 Fire/Rescue $3, X $1,37 Town of Lantana $3, X $972 Health Care District $3, X.9743 $292 Children's Services $3, X.6833 $25 South Florida WMD $3, X.337 $99 Florida Inland Navigation District $3, X.32 $1 Total Millage $3, X $6,

34 COMBINED PROPOSED MILLAGE RATES FOR ALL TAXING AUTHORITIES

35 CERTIFICATION OF TAXABLE VALUE Reset Form Print Form DR-42 R. 5/12 Rule 12D-16.2 Florida Administrative Code Effective 11/12 Year : 216 County : PALM BEACH Principal Authority : Taxing Authority : Lantana Lantana SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 847,451,245 (1) 2. Current year taxable value of personal property for operating purposes $ 45,39,945 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 2,183,87 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 894,674,997 (4) Current year net new taxable value (Add new construction, additions, rehabilitative 5. improvements increasing assessed value by at least 1%, annexations, and tangible $ 14,259,829 (5) personal property value over 115% of the previous year's value. Subtract deletions.) 6. Current year adjusted taxable value (Line 4 minus Line 5) $ 88,415,168 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-43 series $ 8,868,722 (7) 8. Does the taxing authority include tax increment financing areas? If yes, enter number Number YES NO of worksheets (DR-42TIF) attached. If none, enter (8) Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 9. years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of YES NO (9) DR-42DEBT, Certification of Voted Debt Millage forms attached. If none, enter SIGN HERE Property Appraiser Certification Signature of Property Appraiser: Electronically Certified by Property Appraiser I certify the taxable values above are correct to the best of my knowledge. SECTION II : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter --. Prior year operating millage levy (If prior year millage was adjusted then use adjusted 1. per $1, (1) millage from Form DR-422) Prior year ad valorem proceeds (Line 7 multiplied by Line 1, divided by 1,) $ 2,594,414 (11) Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a 12. $ (12) dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-42TIF forms) 13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 2,594,414 (13) 14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-42TIF forms) $ (14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 88,415,168 (15) 16. Current year rolled-back rate (Line 13 divided by Line 15, multiplied by 1,) per $1 (16) 17. Current year proposed operating millage rate per $1 (17) Date : 6/29/216 8:32 AM 18. Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided by 1,) $ 2,898,3 (18) Continued on page

36 DR-42 R. 5/12 Page TYPE of principal authority (check one) County Municipality Independent Special District Water Management District (19) 2. Applicable taxing authority (check one) Principal Authority Dependent Special District MSTU Water Management District Basin (2) 21. Is millage levied in more than one county? (check one) Yes No (21) DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE - SIGN AND SUBMIT 22. Enter the total adjusted prior year ad valorem proceeds of the principal authority, all dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR-42 $ 2,594,414 (22) forms) 23. Current year aggregate rolled-back rate (Line 22 divided by Line 15, multiplied by 1,) per $1, (23) 24. Current year aggregate rolled-back taxes (Line 4 multiplied by Line 23, divided by 1,) $ 2,636,428 (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25. taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from all $ 2,898,3 (25) DR-42 forms) Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied by 1,) Current year proposed rate as a percent change of rolled-back rate (Line 26 divided by Line 23, minus 1, multiplied by 1) First public budget hearing Date : Time : Place : 5 Greynolds Circle, Lantana, Florida /12/216 5:3 PM EST per $1, 9.93 % (26) (27) S I G N H E R E Taxing Authority Certification Signature of Chief Administrative Officer : Electronically Certified by Taxing Authority I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of s and the provisions of either s or s. 2.81, F.S. Date : Title : Contact Name and Contact Title : STEPHEN KAPLAN, FINANCE DIRECTOR DEBORAH S. MANZO, TOWN MANAGER Mailing Address : Physical Address : 5 GREYNOLDS CIRCLE 5 GREYNOLDS CIRCLE 7/12/216 1:48 PM City, State, Zip : Phone Number : Fax Number : LANTANA, FLORIDA Instructions on page

37 Year: 216 Principal Authority : Lantana MAXIMUM MILLAGE LEVY CALCULATION PRELIMINARY DISCLOSURE For municipal governments, counties, and special districts County: Taxing Authority: Lantana Reset Form PALM BEACH Print Form DR-42MM-P R. 5/12 Rule 12D-16.2 Florida Administrative Code Effective 11/12 Is your taxing authority a municipality or independent special district that has levied 1. Yes No (1) ad valorem taxes for less than 5 years? IF YES, STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation. 2. Current year rolled-back rate from Current Year Form DR-42, Line per $1, (2) 3. Prior year maximum millage rate with a majority vote from 215 Form DR-42MM, Line per $1, (3) 4. Prior year operating millage rate from Current Year Form DR-42, Line per $1, (4) If Line 4 is equal to or greater than Line 3, skip to Line 11. If less, continue to Line 5. Adjust rolled-back rate based on prior year majority-vote maximum millage rate 5. Prior year final gross taxable value from Current Year Form DR-42, Line 7 $ 8,868,722 (5) 6. Prior year maximum ad valorem proceeds with majority vote (Line 3 multiplied by Line 5 divided by 1,) $ 7,517,595 (6) 7. Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a dedicated increment value from Current Year Form DR-42 Line 12 $ (7) 8. Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7) $ 7,517,595 (8) 9. Adjusted current year taxable value from Current Year form DR-42 Line 15 $ 88,415,168 (9) 1. Adjusted current year rolled-back rate (Line 8 divided by Line 9, multiplied by 1,) per $1, (1) Calculate maximum millage levy 11. Rolled-back rate to be used for maximum millage levy calculation (Enter Line 1 if adjusted or else enter Line 2) per $1, (11) 12. Adjustment for change in per capita Florida personal income (See Line 12 Instructions) (12) 13. Majority vote maximum millage rate allowed (Line 11 multiplied by Line 12) per $1, (13) 14. Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.1) per $1, (14) 15. Current year proposed millage rate per $1, (15) 16. Minimum vote required to levy proposed millage: (Check one) (16) a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13. The maximum millage rate is equal to the majority vote maximum rate. Enter Line 13 on Line 17. b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17. c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14. The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17. d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line The selection on Line 16 allows a maximum millage rate of (Enter rate indicated by choice on Line 16) per $1, (17) 18. Current year gross taxable value from Current Year Form DR-42, Line 4 $ 894,674,997 (18) Continued on page

38 Taxing Authority : Lantana DR-42MM-P R. 5/12 Page Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,) $ 2,898,3 (19) Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided 2. $ (2) by 1,) 7,925,836 DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE. SIGN AND SUBMIT. 21. Enter the current year proposed taxes of all dependent special districts & MSTUs levying a millage. (The sum of all Lines 19 from each district's Form DR-42MM-P) $ (21) 22. Total current year proposed taxes (Line 19 plus Line 21) $ 2,898,3 (22) Total Maximum Taxes 23. Enter the taxes at the maximum millage of all dependent special districts & MSTUs levying a millage (The sum of all Lines 2 from each district's Form DR-42MM-P) $ (23) 24. Total taxes at maximum millage rate (Line 2 plus Line 23) $ 7,925,836 (24) Total Maximum Versus Total Taxes Levied 25. Are total current year proposed taxes on Line 22 equal to or less than total taxes at the maximum millage rate on Line 24? (Check one) YES NO (25) S I G N H E R E Taxing Authority Certification I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of s and the provisions of either s or s. 2.81, F.S. Signature of Chief Administrative Officer : Date : Electronically Certified by Taxing Authority Title : Contact Name and Contact Title : DEBORAH S. MANZO, TOWN MANAGER STEPHEN KAPLAN, FINANCE DIRECTOR Mailing Address : Physical Address : 5 GREYNOLDS CIRCLE 5 GREYNOLDS CIRCLE 7/12/216 1:48 PM City, State, Zip : Phone Number : Fax Number : LANTANA, FLORIDA Complete and submit this form DR-42MM-P, Maximum Millage Levy Calculation-Preliminary Disclosure, to your property appraiser with the form DR-42, Certification of Taxable Value. Instructions on page 3-3 -

39 REAL PROPERTY COMPARISON BY CATEGORY Fiscal Year 214 Fiscal Year 215 Taxable Value % of Value Taxable Value % of Value Vacant Residential 12,158, % 12,277, % Single Family Residential 336,317, % 356,21, % Mobile Homes -.% -.% Multi-family 1 units or more 1,96, % 11,94,42 1.8% Condominiums 84,55,13 13.% 91,732, % Cooperatives 2,37,329.4% 1,753,562.3% Ret. Homes and Misc. Res. 35,123,99 5.4% 36,894, % Multi-family less than 1 units 25,512,78 3.9% 28,536, % Vacant Commercial 4,567,615.7% 3,855,287.6% Improved Commercial 11,99, % 19,353, % Vacant Industrial 1,67,63.3% 1,726,8.3% Improved Industrial 26,832, % 25,556,43 3.7% Agricultural -.% -.% Institutional 2,838,79.4% 946,96.1% Government -.% -.% Leasehold Interests 2,795,51.4% 444,644.1% Miscellaneous 671,677.1% 672,96.1% Centrally Assessed -.% -.% Non-Agricultural Acreage -.% 21.8% -.% 2.9% Line 1 of DR ,296,1 681,892,76 Fiscal Year 216 Fiscal Year 217 Taxable Value % of Value Taxable Value % of Value Vacant Residential 16,487,26 2.2% 14,226, % Single Family Residential 385,565, % 433,951, % Mobile Homes -.% -.% Multi-family 1 units or more 13,629, % 15,5, % Condominiums 12,485, % 111,117, % Cooperatives 1,88,787.2% 1,923,599.2% Ret. Homes and Misc. Res. 39,39, % 4,564,94 4.8% Multi-family less than 1 units 3,344,559 4.% 35,593, % Vacant Commercial 2,14, % 28,63, % Improved Commercial 116,687, % 133,121, % Vacant Industrial 1,726,21.2% 2,25,239.2% Improved Industrial 27,336,73 3.6% 29,658, % Agricultural -.% -.% Institutional 1,8,2.1% 1,18,822.1% Government -.% 77,4.% Leasehold Interests 297,24.% 295,461.% Miscellaneous 67,877.1% 672,96.1% Centrally Assessed -.% -.% Non-Agricultural Acreage -.% 22.2% -.% 23.% Line 1 of DR ,613, ,451,

40 DRPC_AUTH THE THE VALUE VALUE AND AND NUMBER NUMBER OF OF PARCELS PARCELS ON ON THE THE REAL REAL PROPERTY PROPERTY ASSESSMENT ASSESSMENT ROLL ROLL BY BY CATEGORY CATEGORY Code Vacant Residential Code 1 Single Family Residential Code 2 Mobile Homes Code 3 Multi-family 1 units or more Code 4 Condominiums Code 5 Cooperatives Code 6-7 Ret. Homes and Misc. Res. Code 8 Multi-family less than 1 units Code 1 Vacant Commercial Code Improved Commercial Code 4 Vacant Industrial Code Improved Industrial Code 5-69 Agricultural Code 7-79 Institutional Code 8-89 Government Code 9 Leasehold Interests Code Miscellaneous Code 98 Centrally Assessed Code 99 Non-Agricultural Acreage TOTAL Page 1 of 1 7/1/216 1:37:21 AM Authority : Lantana Taxyr : 216 Code Just Value ($) Assessed Value ($) Taxable Value ($) # of Parcels 16,546, ,63,233 16,232, ,52,845 3,19,165 4,564,94 43,68,3 28,63, ,637,852 2,48,274 31,176,571 18,917,75 91,234, , ,96 15,314,198 51,724,443 15,5, ,654,94 2,919,849 4,564,94 36,884,457 28,63, ,844,144 2,25,239 3,916,419 18,886,113 9,134, , ,96 14,226, ,951,954 15,5, ,117,178 1,923,599 4,564,94 35,593,987 28,63, ,121,12 2,25,239 29,658,421 1,18,822 77,4 295, , , , ,266,251,157 1,51,951, ,451,245 4,

41 DR-489V R. 12/12 Rule 12D-16.2, F.A.C Eff. 12/12 Page 1 of 2 Taxing Authority: Lantana Provisional Just Value Check one of the following: County x Municipality School District Independent Special District Separate Reports for MSTUs, Dependent Districts and Water Management Basins are not required The 216 Preliminary Recapitulation of the Ad Valorem Assessment Roll Value Data County: PALM BEACH Real Property Including Subsurface Rights Personal Property Centrally Assessed Property * Applicable only to County or Municipal Local Option Levies Note: Columns I and II should not include values for centrally assessed property. Column III should include both real and personal centrally assessed values. Total Property 1 Just Value (193.11, F.S.) 1,266,251,157 51,266,862 2,221,176 1,319,739,195 1 Just Value of All Property in the Following Categories 2 Just Value of Land Classified Agricultural ( , F.S.) 3 Just Value of Land Classified High-Water Recharge ( , F.S.) 4 Just Value of Land Classified and Used for Conservation Purposes (193.51, F.S.) Assessed Value of Differentials Homestead Assessment Differential: Just Value Minus Capped 12 Value ( , F.S.) 13 Nonhomestead Residential Property Differential: Just Value Minus Capped Value ( , F.S.) 14 Certain Res. and Nonres. Real Property differential: Just Value Minus Capped Value ( , F.S.) Assessed Value of All Property in the Following Categories 15 Assessed Value of Land Classified Agricultural ( , F.S.) Just Value of Pollution Control Devices ( , F.S.) Just Value of Historic Property used for Commercial Purposes (193.53, F.S.) 9 Just Value of Non-Homestead Residential Property ( , F.S.) 1Just Value of Certain Residential and Non-Residential Property ( , F.S.) 11 Just Value of Working Waterfront Property (Art. VII, s.4(j), State Constitution) Assessed Value of Land Classified High-Water Recharge ( , F.S.) Assessed Value of Land Classified and used for Conservation Purposes (193.51, F.S.) 18 Assessed Value of Pollution Control Devices ( , F.S.) Assessed Value of Historic Property used for Commercial Purposes (193.53, F.S.) 2 Assessed Value of Historically Significant Property(193.55, F.S.) 21 Assessed Value of Homestead Property ( , F.S.) 22 Assessed Value of Non-Homestead Residential Property ( , F.S.) 23 Assessed Value of Certain Residential and Non-Residential Property ( , F.S.) 24 Assessed Value of Working Waterfront Property (Art. VII, s.4(j), State Constitution) Total Assessed Value 25 Total Assessed Value [Line 1 minus (2 through 11) plus (15 through 24)] Exemptions 26 $25, Homestead Exemption (196.31(1)(a), F.S.) 27 Additional $25, Homestead Exemption (196.31(1)(b), F.S.) 28 Additional Homestead Exemption Age 65 & Older up to $5, (196.75, F.S.) 29 Tangible Personal Property $25, Exemption ( , F.S.) 3 Governmental Exemption ( , , F.S.) 31 Institutional Exemptions - Charitable, Religious, Scientific, Literary, Educational ( , , , , , , , , , , , , , F.S.) 32 Widows / Widowers Exemption (196.22, F.S.) 33 Disability / Blind Exemptions (196.81, , , , , F.S.) 34 Land Dedicated in Perpetuity for Conservation Purposes (196.26, F.S) Historic Property Exemption ( , , , F.S.) Econ. Dev. Exemption ( , F.S.), Licensed Child Care Facility in Ent. Zone (196.95, F.S.) * * * * 162,125,638 39,793,124 7,319, ,212, ,57, ,125, ,793, ,319, ,212, ,635,631 1,586,18 356,221, ,596,393 48,418,727 38,59,658 1,29, ,57, ,596, ,418, ,59, ,29, ,19,443 37,369 3,56, ,279,763 1,345,513 92,625, ,287,22 1,861,961 25,148, ,294 61, ,543,74 1,543, * Lands Available for Taxes (197.52, F.S.) 38 Homestead Assessment Reduction for Parents or Grandparents (193.73, F.S.) 28, , Disabled Veterans' Homestead Discount (196.82, F.S.) 612,84 612, Deployed Service Member's Homestead Exemption ( , F.S.) 4 * Date Certified: 7/1/ Just Value of Historically Significant Property (193.55, F.S.) 7 Just Value of Homestead Property ( , F.S.) Additional Homestead Exemption Age 65 and Older and 25 Year 41 Residence (196.75, F.S.) Total Exempt Value 42 Total Exempt Value (add 26 through 41) * * Column I Column II Column III Column IV 479,337,81 411,3, ,955,272 13,657,78 1,586, ,337, ,3, ,541, ,657, ,51,951,367 51,266,862 2,221,176 1,15,439,45 Total Taxable Value 43 Total Taxable Value (25 minus 42) 847,451,245 45,39,945 2,183,87 894,674, ,5,122 6,226,917 37,369 21,764,

42 DR-489V, N.6/11 Rule 12D-16.2, F.A.C Page 2 of 2 Additions/Deletions County: PALM BEACH Taxing Authority: Lantana The 216 Preliminary Recapitulation of the Ad Valorem Assessment Roll Parcels and Accounts Date Certified: 7/1/216 Just Value Taxable Value 1 New Construction 15,51,394 15,324,25 2 Additions 45,86 45, Annexations Deletions 15,817,577 1,11,56 1,11,56 5 Rehabilitative Improvements Increasing Assessed Value by at Least 1% 6 Total TPP Taxable Value in Excess of 115% of Previous Year Total TPP Taxable Value 7 Net New Value ( =7) 3,263,775 14,259,829 Selected Just Values 8 9 Just Value of Subsurface Rights (this amount included in Line 1, Column I, Page One) , F.S. Just Value of Centrally Assessed Railroad Property Value Just Value 1,827,614 1 Just Value of Centrally Assessed Private Car Line Property Value 393,562 Note: Sum of items 9 and 1 should equal centrally assessed just value on page 1, line 1, column III. Homestead Portability # of Parcels Receiving Transfer of Homestead Differential 25 Value of Transferred Homestead Differential 1,864,246 Column 1 Column 2 Total Parcels or Accounts 13 Total Parcels or Accounts Real Property Parcels 4,421 Personal Property Accounts 611 Property with Reduced Assessed Value 14 Land Classified Agricultural ( , F.S.) 15 Land Classified High-Water Recharge ( , F.S.) * 16 Land Classified and Used for Conservation Purposes (193.51, F.S.) 17 Pollution Control Devices ( , F.S.) 18 Historic Property used for Commercial Purposes (193.53, F.S.) * 19 Historically Significant Property (193.55, F.S.) 2 Homestead Property; Parcels with Capped Value ( , F.S.) 1, Non-Homestead Residential Property; Parcels with Capped Value ( , F.S.) 1,5 Certain Residential and Non-Residential Property; Parcels with Capped Value ( , F.S.) Working Waterfront Property (Art. VII, s.4(j), State Constitution) Other Reductions in Assessed Value 24 Lands Available for Taxes (197.52, F.S.) Homestead Assessment Reduction for Parents or Grandparents (193.73, F.S.) 1 Disabled Veterans' Homestead Discount (196.82, F.S.) 2 * Applicable only to County or Municipal Local Option Levies

43 TOWN COUNCIL Council Member Council Member Mayor Vice Mayor Vice Mayor Pro Tem Budgeted Positions Allocation % General Fund Utility Fund Full Time Total DEPARTMENT: DIVISIONS: Town Council Mayor and Four Councilmembers Primary Functions The Town Council is the legislative and policy making body of the Town. They are elected on a non-partisan basis for three-year overlapping terms. The Mayor presides over all council meetings. The Town Council legislatively establishes policies in the form of ordinances, resolutions, or motions, which determine the laws, proceedings and service levels for the Town. Council meetings are held in the Council Chambers at Town Hall at 7: p.m. on the second and fourth Monday of each month. To encourage resident participation, agendas are posted at Town facilities, area businesses, and on the Town web site

44 Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 17, ,35 19, ,875 Operating 83,27 87,715 87,787 87,295 Capital Outlay Total 19,52 199,65 197,22 22,17 Personal Services This category includes the salaries, related payroll expenditures, expense stipends, and health insurance for the Town Council. Operating Items in this classification include the funding for the basic operation of the Council. FY 216 Goals PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY

45 TOWN ADMINISTRATION Town Manager Executive Assistant / Deputy Clerk Town Clerk Intern (.5 FTE) Development Services Finance Legal Library Operations Police Allocation % General Fund Budgeted Positions Utility Fund Town Manager Intern Executive Asst. / Deputy Clerk Town Clerk Total FTE denotes full time equivalent

46 DEPARTMENT: DIVISIONS: Administration Town Manager and Town Clerk Primary Functions The Town Manager serves as the chief administrative officer of the Town responsible to the Town Council for the administration of Town affairs, including overseeing operations of seven (7) departments of the Town; Preparation and submittal of the annual operating budget and Capital Projects; Formulation and presentation of policy proposals and implementation of Council policies; Administration of personnel rules and preparation of special projects and reports requested by the Town Council. Administers the Town s Emergency Management Plan; Coordinates negotiations of agreements and contracts. The Town Clerk is responsible for preparing the council meeting agendas, attending official meetings of the council and as well as advisory boards in person or by deputy and keeping the minutes of its proceedings, attests all resolutions, ordinances and contracts, and codifying ordinances; Responsible for management of the Town s records and public records requests, and papers of a general or permanent character pertaining to the affairs of the municipality, legal notices and advertisements, and to preserve, file and index all contracts to which the Town is a party; Custodian of the Town seal; Coordinates all general and Town elections: preparing candidate packets, qualifying candidates, obtaining treasurer s reports from candidates by due date, and all advertisements pertaining to Town elections. Performance Measures Activity Actual FY 214 Actual FY 215 Estimated FY 216 Projected FY 217 Council Agendas Prepared Ordinances Passed by Council Resolutions Passed by Council Records Destroyed cubic feet Public Records Requests Employee Service Awards Calls for Service 1, Facility Rental Inquiries

47 Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 298,58 35,93 324,41 359,83 Operating 61,891 56,41 63,351 71,885 Capital Outlay - - 1,823 - Total 36, , , ,715 Personal Services This category includes the salaries, related payroll expenditures, pension, and health insurance for Administration. In addition, this classification provides for funding of educational training programs for the departmental staff. Operating Items in this classification include the funding to attend the Florida City Managers Association, Governor s Hurricane Conference, and Florida Association of City Clerks Conferences, general liability and property insurance, contractual service fees, membership in professional organizations and associations, office supplies, and expenses related to communication services. FY 217 Goals and Objectives GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Maintain Town events that bring the community together. Implement beautification projects throughout the Town. Invest in infrastructure projects including road paving and drainage projects. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Analyze existing processes to determine the best way to deliver services. Maintain education for employees on the Inspector General s process and Code of Ethics. Coordinate with other jurisdictions regarding sharing of information and services. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objectives: Coordinate with businesses and the Greater Lantana Chamber of Commerce

48 Encourage new development to provide residents with job opportunities and high-quality residential options. FY 216 Goals and Objectives and Achievements GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Maintain Town events that bring the community together. Status: The Town s special events program, Enjoy Lantana! has proved to be extremely successful in its second year. The program has produced a variety of events including Movies at the Beach, Bark in the Park and the Haunted Nature Preserve. The Town strives to provide these unique experiences for residents and tourists. Annual events such a Winterfest, the Volunteer Appreciation Breakfast, and the Fourth of July Celebration also continue to bring the community together. Implement beautification projects throughout the Town. Status: Beautification projects have continued to be implemented throughout the Town. Among many other projects, the Four Corners on Hypoluxo Island received a gorgeous array of plants and flowers to beautify the area and create a welcoming entrance and the Town owned waterfront property near downtown has been converted into a kayak park that includes lush landscaping, a look-out pier and a kayak launch site. Invest in infrastructure projects including road paving and drainage projects. Status: The Town is committed to investing into drainage improvements and repaving of streets. In FY 216, the Town completed a number of drainage projects including the extensive implementation of the Lantana Cove neighborhood swales as well as the repaving of local streets and town owned parking lots. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Analyze existing processes to determine the best way to deliver services. Status: Management continues to update and implement town-wide policies and procedures. Maintain education for employees on the Inspector General s process and Code of Ethics. Status: Staff facilitated training for new employees and board members. All employees, officials and board members completed a mandatory refresher training with updated educational materials from the Palm Beach County Commission on Ethics. Educational materials continue to be provided to employees. Coordinate with other jurisdictions regarding sharing of information and services. Status: Town staff continues to work in partnership with the Town of South Palm Beach and Palm Beach County Environmental Resources Management (ERM) regarding the beach renourishment project. There is continuous coordination with the Palm Beach County Division of Emergency Management. The Town continues to provide police services for the Town of Hypoluxo and dispatch services for the Town of South Palm Beach - 4 -

49 GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objectives: Coordinate with businesses and the Greater Lantana Chamber of Commerce. Status: The Town collaborated with the Greater Lantana Chamber of Commerce for the Fourth of July Celebration and the Hypoluxo-Lantana Kiwanis and Greater Lantana Chamber of Commerce for Winterfest. The Town provided support to the Chamber for their annual Fishing Derby. The Town Manager presented the State of the Town to the Chamber. The Town continues to participate in Chamber meetings and activities. Encourage new development to provide residents with job opportunities and high-quality residential options. Status: The Town approved site plans for developments including Water Tower Commons, Aura Seaside, RaceTrac and other commercial and residential units. The Town continues to use an expedited permit process to help promote development within town

50 FINANCE DEPARTMENT Finance Director (1) Assistant Finance Director (1) Information Technology Manager (1) Accounting & Utilities Clerk (1) AP/Payroll Accountant (1) Information Technology Technician (1) Customer Service Technician (1) Human Resources / Admin. Assistant (1) Utility Billing Accountant (1) Budgeted Positions Allocation % General Fund Utility Fund Director Asst. Director I.T. Manager I.T. Technician Human Resources / Admin. Assistant A.P./Payroll Accountant Utility Billing Accountant Accounting & Utilities Clerk Customer Service Technician Total

51 DEPARTMENT: DIVISIONS: Finance Financial Services, Human Resources, Information Technology and Utility Billing Primary Functions The Financial Services division manages the Town s fiscal affairs and is comprised of budgeting, accounts payable, payroll, accounting, fixed assets, purchasing compliance, internal controls, and the annual external audit. The division is also responsible for cash, debt and investment management, and the collection of municipal revenues. The Human Resources division is responsible for all issues relating to employees and the benefits provided to the employees. These include services such as the hiring process for employment opportunities, employee insurance issues, and benefit administration. This division is also responsible for risk management which includes property, liability and workers compensation insurance claims. The Utility Billing division serves as the residents main contact at Town Hall, on the phone, and in person. Responsibilities include the billing and maintenance of all Townwide receivables including water meter readings, utility bills, false intrusion alarm fees, general inquiries, garage sale permits, parking citations, and parking decals. The Information Technology division consists of a division manager and a computer technician. This division tests, repairs, implements and maintains various computer and server systems as well as software programs to assist others as a support function. It is also responsible for the purchase and installation of all non-emergency communication equipment. Performance Measures Activity Actual FY 214 Actual FY 215 Estimated FY 216 Projected FY 217 Accounts payable checks 2,215 2,263 2,3 2,3 processed Payroll checks/direct deposit 2,493 2,472 2,484 2,585 advices Purchase orders issued Payments processed 33,955 33,176 33, 33, Garage sale permits issued Parking decals issued Boat trailer decals issued Alarm decals issued Utility bills processed 39,68 41,33 41,5 41,1 New utility accounts opened Final utility bills processed ACH utility payments 4,921 6,5 6,7 6,7-43 -

52 Activity Actual FY 214 Actual FY 215 Estimated FY 216 Projected FY 217 New software installed New hardware installed (FY increase due phone system installation) I.T. repair tickets opened- hardware I.T. repair tickets opened - software I.T. repair tickets opened communications Number of computers maintained Number of servers maintained Number of virtual servers maintained Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 63, , ,57 77,56 Operating 32,272 23, , ,447 Capital Outlay 37,782 9,971 83,192 33,325 Total 97, , ,63 973,332 Personal Services This category includes the salaries, related payroll expenditures, pension, and health insurance for the Finance Department. In addition, this classification provides educational training programs for departmental staff. Operating This category includes the funding to attend the Florida Government Finance Officers conference, general liability and property insurance, communication and utility services, and costs to prepare the budget and Comprehensive Annual Financial Report. In addition, funds are provided for contractual services, which include auditing and the printing and mailing of the Town s utility bills. This classification also includes the annual maintenance of the copier, postage machine, software systems and networks; costs for membership in finance and information technology related professional organizations. Capital Outlay Detail of capital outlay is explained in the Capital Improvements Program section

53 FY 217 Goals and Objectives GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Maintain a high level of customer service by resolving customer concerns within 24 hours. Implement and promote new e-bill option for customers water bill as well as ACH as a payment option. Continue to teach Information Technology related classes for Town employees. Continue review of the Town s website to ensure relevant information. Continue to review and enhance security on all equipment under the responsibility of the I.T. division. Continue to reduce physical servers utilized by the Town. Continue the rewiring of our network infrastructure. Creation of a Service Level Agreement (SLA) as part of our trouble ticketing system to establish management of ticket severity and outstanding ticket completion times. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objectives: Provide an annual training session to departments on the Town s Purchasing Policies. Continue to provide How To manuals and applicable training to ensure departments have the knowledge and understanding of the financial policies and processes. Continue to keep apprised of investment vehicles to place the Town s surplus funds that will maximize safety of principal while providing responsible investment returns. Provide relevant, accurate, and timely financial reports monthly, quarterly, and annually. Manage the accounting, budgeting and financial processes to ensure accuracy, timeliness and adherence to established practices and guidelines. FY 216 Goals and Objectives and Achievements GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Maintain a high level of customer service by resolving customer concerns within 24 hours. Status: Department policy provides that staff return customer-related communication with customers within 24 hours and to resolve their issue within the same time frame. Continue to provide and promote the e-notification service as well as ACH payment options for customer s water bill. Status: We have updated the bill layout to make it more informative for our customers and have added a quick, easy way for customers to sign up for e- notification on the back of their payment stub. We continue to insert the ACH payment forms in our utility bills quarterly and promote the e-notification by obtaining

54 the customer s address when they open a water account and automatically enrolling them. Installation of new IBM Power 8 server. Status: We are currently in the process of migrating our aging IBM AS/4 server to an IBM Power 8 server. This will increase the speed for the Town s Enterprise Resource Planning software. Review and refine network security testing. Status: We have continued to test and refine our network security, including a layered approach to back up and data security, and regularly scheduled server updates to counter possible server vulnerabilities. Continue to reduce physical servers utilized by the Town. Status: To increase efficiency during FY16 three physical servers were reduced and incorporated into a virtual environment or consolidated into existing servers. Improve the Town s website through migration to a new platform. Status: We are currently in the process of redesigning and migrating the Town s website. This will give Lantana.org a more updated appearance and enhanced security. Implementation of new Town wide desktop phone system. Status: We are currently in the process of implementing a new desktop Internet Protocol phone system. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objectives: Provide an annual training session to departments on the Town s Purchasing Policies. Status: We conducted a training session to provide employees a better understanding of the purchasing process which included an overview of the purchasing policy, creating a requisition, requesting payment and examples of common misunderstandings. In addition to the annual training, one-on-one and small group sessions have been provided to further explain or teach new employees on the purchasing process. Continue to provide How To manuals and applicable training to ensure departments have the knowledge and understanding of the financial policies and processes. Status: Provided training and How To guides on purchase order entry and disaster pay to Town Staff. Continue to keep apprised of investment vehicles to place the Town s surplus funds that will maximize safety of principal while providing responsible investment returns. Status: Reviewed options available for surplus funds to ensure compliance with investment policy and safety of principal

55 LEGAL Primary Functions The Legal cost center consists of the contractual expenses of the Town Attorney and other outside attorneys in specialized areas of law. The Town Attorney is responsible for advising the Town Council, Town Manager, departments, and advisory boards on legal matters. The Town Attorney drafts ordinances and resolutions, performs legal research, assists in preparation of law suits, represents the Town in legal proceedings and at various board functions, prepares and reviews official documents including contracts, and provides guidance and counseling as required on a day to day basis. Additional legal expenses relate to specialized areas of law in human resources and telecommunications. Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 15, Operating 29,95 226,155 24,485 24,485 Capital Outlay Total 225, ,155 24,485 24,485 Personal Services During FY 214, the Town changed attorneys. The new attorney does not incur any personal services costs. Operating This classification consists of the contractual expenses of the Town Attorney along with and other outside attorneys in specialized areas of law

56 POLICE DEPARTMENT Chief of Police (1) Administrative Services Secretary (2) Commander (1) Sergeants (4) Communications Supervisor/ Manager (1) Detective Bureau Sergeant (1) Marine Safety Supervisor (1) Patrol Officers (17) 2 Dispatchers (4) Detective (1) Marine Safety Officer II (1) Hypoluxo Patrol Officers (4) Dispatchers Part Time (.13 FTE) Investigator (1) 1 Ocean Lifeguard (2) Community Service Aid (1) Ocean Lifeguard Part Time (.9 FTE) Budgeted Positions General Fund Utility Fund Chief of Police 1% Commander 1% Administrative Services Secretary 1% Sergeant 1% Communications Supervisor 1% Marine Safety Supervisor 1% Patrol Officer 1% Hypoluxo Patrol Officer 1% Dispatcher 1% Detective 1% Investigator 1 1% Marine Safety Officer 1% Ocean Lifeguard 1% Community Service Aid 1% Total This position is a duty assignment granted to Patrol Officers and do not constitute a position change. The Investigator assignment is considered working out of classification. 2 Reduced one officer due to grant denial. Additional officer approved at April 25, 216 meeting. No change in overall position count. 3 Additional officer requested in FY

57 DEPARTMENT: DIVISIONS: Police Administrative Services, Uniform Services, Detective Bureau, Support Services, and Marine Safety Primary Functions The Administrative Services is responsible for the overall daily operation of the Police Department. The support staff are responsible for managing and maintaining all reports, crime data, records, and administrative matters. The Commander is responsible for emergency management, training, policy development, personnel administration, employee relations as well as internal affairs and the Support Services division. The Uniform Services division patrols the Town of Lantana and its contract areas on a twenty-four hour basis. This is done by various means, presenting a high profile, mobile uniform presence capable of a very rapid response to problems within our Town. Officers and supervisors are encouraged to make positive contacts with the citizens they serve through such programs as Park, Walk, and Talk, motorcycle unit, bicycle and marine patrols. Officers and supervisors are also encouraged to take an active part in controlling crime in the community they serve by initiating actions to suppress criminal activity, not merely responding to calls for service. This includes participating in the town-wide Community Neighborhood Enhancement Program, Chamber of Commerce events, Hypoluxo Homeowner Association meetings, and Problem Oriented Policing projects. The Detective Bureau division is responsible for the Professional Standards function of the Police Department including internal affairs investigations, applicant processing and training. The Detective Bureau Sergeant is also responsible for property and evidence management. The personnel assigned to this unit conduct investigations on incidents reported to the Police Department that require follow-up. They also identify and apprehend offenders, prepare search and arrest warrants, recover and preserve evidence and property, and present evidence in court as well as the State Attorney s office. The personnel assigned to this unit investigate local narcotics and vice-related incidents. The investigative section is also tasked with monitoring Sexual Offenders and Predators residing in the community. The Support Services division receives and dispatches calls for police service, monitors police radio traffic, and answers and processes E-911 calls and regular telephone calls along with greeting and assisting citizens who walk into the police station. The Town provides police dispatch services to the residents of Hypoluxo and South Palm Beach through an Inter-local Agreement to include E-911 calls and non-emergency calls for police. The dispatch section is also responsible for monitoring, entering and maintaining data into the department s Computer Aided Dispatch (CAD) system, which makes data more accessible to our officers through laptop computers in police vehicles. The dispatchers enter data into the F.C.I.C. and N.C.I.C. computer system. The Marine Safety division is responsible for protecting life and property on the Town s public beach and surrounding waterways. Ocean Lifeguards monitor activities on the public beach to ensure public order and safety, conduct water rescues, and administer first aid as needed

58 Performance Measures Activity Actual FY 214 Actual FY 215 Estimated FY 216 Projected FY 217 Calls for Service (Lantana & 5,382 63, 59, 62,5 Hypoluxo) CNEP & Association Meetings (Lantana and Hypoluxo) CARE visits House checks Selective Traffic Enforcement Programs (STEP) Traffic Enforcement Operations Problem Oriented Policing Projects Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 3,735,927 3,93,93 4,118,67 4,198,38 Operating 468, , , ,119 Capital Outlay 136, , , ,653 Total 4,34,982 4,532,917 4,753,236 4,88,8 Personal Services This category includes the salaries, related payroll expenditures, pension, health insurance, and uniforms for the Police Department. In addition, this classification provides for funding for educational training programs. In FY 15/16, staff requested an additional full time sworn law enforcement officer and an additional (2) two full time officers in FY 16/17. Operating Items included in this category include the funding to attend training schools and seminars, general liability and property insurance, utility service, communications equipment /technology. Also included in this classification are the costs for miscellaneous supplies and police equipment including ammunition, funding for the cost of repairs, maintenance, gas, oil and lubricants for departmental vehicles. Capital Outlay Detail of capital outlay is explained in the Capital Improvements Program section

59 FY 217 Goals and Objectives GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Uniform Services Division will analyze and identify high traffic crash locations by obtaining statistics from previous crash sites, traffic surveys and information gathered through Computer Aided Dispatch. Officers will monitor and enforce parking violations throughout the Town. Action will be taken to reduce the number of traffic crashes and other traffic violations. Officers will participate in Zero Tolerance campaigns targeting speeding motorists, seat belt violations, and participate in sustained DUI efforts throughout the county, and educate motorists by using public message boards and Selective Traffic Enforcement Programs (STEP). Participate in Manatee campaigns as requested by partnering agencies. Continue to participate in all community events and implement the Problem Oriented Policing philosophy to address quality of life issues. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES. Objectives: Continue to develop positive relationships with the community by increasing positive contacts with citizens through the use of Bicycle Unit, Park Walk & Talk s, Marine Patrols, and community and school liaison. Additionally, expand the Citizens Observer Patrol by recruiting more Citizen Police Academy members and Reserve Officers, continue the Junior Lifeguard Program. Continue to participate in the Reading Collaboration with Lantana Elementary School. Continue to identify problem areas within the Town and utilize Problem Oriented Policing projects to reduce or eliminate those problems. Continue support of the youth by providing Police Explorer and Cadet programs. Establish rapport with juveniles in specified communities to promote positive relationships Continue the commitment to the C.A.R.E. (Community Attempt to Reach the Elderly) program and use volunteers to assist whenever possible. Continue to maintain our focus on ethical behavior through our daily interaction with citizens in providing law enforcement services. Provide professional and courteous service to the residents and citizens we serve by reviewing policies and conduct mandatory and advanced training. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY. Objectives: Maintain the positive relationship with the Town of Hypoluxo and continue the high level of commitment and service to that community. Maintain participation in the community and association meetings and events in the Town of Hypoluxo. Maintain a positive relationship with Town businesses by attending Chamber of Commerce functions and special events throughout the year. Maintain a positive relationship with the Town of South Palm Beach for dispatch services. Provide a high level of police dispatch services to the residents of Hypoluxo and South Palm Beach in order to maintain the Inter-local Agreement. Continue building partnerships with county agencies and participating in mutual aid operations

60 FY 216 Goals and Objectives and Achievements GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE. Objectives: Analyze and identify high traffic crash locations by obtaining statistics from previous crash sites, traffic surveys and information gathered from CNEP meetings. Status: The department obtained traffic related information from Computer Aided Dispatch to address high traffic crash locations. The Department re-implemented the motorcycle unit to increase patrol in these areas and initiated Selected Traffic Enforcement Programs. The department attended 1% of the requested Hypoluxo association meetings to address community related concerns. Speeding complaints were addressed at various locations throughout the town. Participate in Manatee and Operation Dry water campaigns as requested by partnering agencies. Status: The Department utilized the marine unit to participate in the Manatee grant program as well as the Operation Dry Water campaign in an effort to enforce and educate boaters on vessel safety in the Intracoastal Waterway. The department continues to conduct their own enforcement efforts previously addressed by the Blue Lightning campaigns. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES. Objectives: Continue to develop positive relationships with the community by increasing positive contact with citizens through the use of bicycle unit, marine patrols, HOA meetings and community and school liaison. Status: The Department continued to utilize bike patrols in the neighborhoods and shopping centers increasing citizen contact and officer presence throughout the community we serve. The marine unit participated in the Manatee Grant from November through the end of March educating boaters on vessel safety. The Citizen on Patrol members donated in excess of 4 hours to parking enforcement and other enforcement related matters. Continue to identify problem areas within the Town and utilize Problem Oriented Policing projects to reduce or eliminate those problems. Status: The Department partnered with several businesses to address quality of life issues reducing the number of complaints regarding vagrants, panhandlers and unwanted guests. Members of the department worked with residents to address narcotics related activities in their neighborhood(s). Continue support of the youth by providing Police Explorer and Cadet programs. Status: The Department currently has (8) eight participants in the Police and Cadet program who assist the Town throughout the year with various Town events. Several of the participants in these programs received college scholarships to various institutions. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY. Objectives: Maintain the positive relationship with the Town of Hypoluxo and continue the high level of commitment and service to that community. Maintain participation in the community and association meetings and events in the Town of Hypoluxo. Status: The Police Department assisted the Kiwanis Club with the delivery of over 45 Thanksgiving Dinners. Officers and members of the Explorer and Cadet program assisted the Town of Hypoluxo in their open house winter event and Veterans Day plaque dedication. The officers assigned to the Town of Hypoluxo attend both council and association meetings. The

61 officers also enforce the Town s codes by issuing violations and in serving notices that are filed by the Town. The C.A.R.E. (Community Attempt to Reach the Elderly) program continues to be a great benefit to the C.A.R.E. members, their families and the town. Officers delivered Christmas Dinners to them, along with conducting weekly welfare checks. There are presently fifteen residents on the list who receive weekly visits from Police Department personnel. Maintain a positive relationship with Town businesses by attending Chamber of Commerce functions. Status: The Department staff maintained a positive and productive relationship with the Chamber of Commerce by participating in their events throughout the calendar year to include the July 4 th Celebration. Members of the department continue to attend Chamber of Commerce EDF events

62 DEVELOPMENT SERVICES Development Services Director (1) Building Official & Inspections (Contractual) Building Department Coordinator (1) Permit / Business Tax Receipt Coordinator (1) Code Enforcement Supervisor (1) Community Planner (1) Code Enforcement Officer (2) Budgeted Positions Allocation % General Fund Utility Fund Director Building Division Coordinator Permit/Business Tax Receipt Coordinator Code Enforcement Supervisor Code Enforcement Officer Community Planner Total

63 DEPARTMENT: DIVISIONS: Development Services Administration, Building Inspections and Code Enforcement Primary Functions The Administration Division is responsible for the maintenance and revision of the Comprehensive Land Use Plan and Zoning Code. The division is also involved in the coordination of community improvement and redevelopment projects, grant and project administration, and economic development projects. It administers the meetings and activities of the staff Plan Review Committee and the Town s Planning Commission, including site plan reviews and requests for variances and special exceptions to the zoning code. This division also coordinates the NFIP Community Rating System program. The Building Inspections Division is responsible for reviewing all construction plans, issuing permits and conducting inspections for all construction and landscape activities within the Town limits. In addition, the division oversees the issuance of all business tax receipts for those who conduct business within the Town of Lantana. The Code Enforcement Division is charged with enforcing the Town s Code of Ordinances. The division focuses primarily on achieving compliance with minimum property standards, but also conducts business tax receipt inspections, receives and investigates complaints, and responds to other violations of the Town s code. The division often coordinates its activities with other agencies, such as the County Fire Department and Health Department and the Town s Police Department and Public Works Department. Performance Measures Activity Actual FY 214 Actual FY 215 Estimated FY 216 Estimated FY 217 Comprehensive Plan Amendments Special Exceptions Processed Variances Processed Site Plans Processed Building permits issued Total Permit Value $13,51,535 $16,183,48 $2,, $5,, Building Inspections 1,279 1,545 1,6 1,65 Code Enforcement Friendly reminders Code Enforcement Notices of Violation issued Code citations issued Repeat Citations Abatements Special Magistrate cases Business Tax Receipts issued 1,314 1,312 1,32 1,325 Contractors registered 1,85 1,85 1,85 1,

64 Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 466, ,8 448,33 458,86 Operating 212,89 197, ,94 214,86 Capital Outlay 14,493 4,625 7,1 366,528 Total 693, ,21 743,37 1,4,248 Personal Services This category includes the salaries, related payroll expenditures, pension, health insurance, and uniforms for the Development Services Department. In addition, this classification provides for funding for educational training programs and conferences. While hiring a building official during fiscal year 215 was anticipated, it proved to be more economical to continue with the use of a building official on a contractual basis. Therefore, personal services costs decreased. Operating Items included in this category include the funding to attend training seminars and conferences, general liability and property insurance, legal ad notices, communication and utility services, and the repair and maintenance costs of departmental vehicles. Also included in this classification are the costs for office and miscellaneous supplies, equipment, and membership in professional organizations. Reduction is due to providing building official services by Town staff. Capital Outlay Capital outlay is explained in the Capital Improvements Program section. FY 217 Goals and Objectives GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Coordinate implementation of CDBG grant projects for the North Broadway Neighborhood with Operations Department. Coordinate with Town Attorney on update of Town s land development regulations. Continue CNEP program, as needed, to promote the involvement of Town residents in Town events and activities, policy-making, redevelopment planning and code compliance. Continue code compliance and enforcement activities to maintain healthy, safe and attractive neighborhoods to maximize property values. This will include the identification and abatement of vacant and abandoned properties

65 Continue to work with the developer of Water Tower Commons to ensure a high-quality mixeduse development. Continue implementation of the Downtown Master Plan. Continue to improve the efficiency and effectiveness of the code compliance program throughout the Town. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Continue to improve the efficiency, effectiveness and quality of service of the building division processes and activities, including expedited permitting and digital documents. Continually review and revise, as needed, the Town s Code of Ordinances to improve both the quality of substantive requirements and the timeliness and fairness of review processes. Review, monitor and update the Development Services section of the Town website and other documents that provide easy access to customers. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objectives: Pursue opportunities for annexation, especially commercial properties. Implement energy financing program through participation in Florida Green Energy Works and Florida Green Finance Authority. Promote a business-friendly attitude and approach for Town staff interactions with the business community. Complete the update of the Comprehensive Plan based on the Evaluation and Appraisal Report. FY 216 Goals and Objectives and Achievements GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Promote energy efficiency and cost-savings for the Town, its residents and businesses. Status: The Town continues to serve as a founding member of the Florida Green Finance Authority, a multi-jurisdictional agency which provides financing for energy improvements to commercial businesses and buildings with repayment through assessments on property tax bills. Continue to promote redevelopment of the A.G. Holley State Hospital site to create a mixed-use area. Status: Town staff worked with the new owner to process the mixed-use development proposal through to approval. The commercial portion of the site plan has also been approved and work has been initiated on part of the residential area. Continue to improve the efficiency and effectiveness of the code compliance program throughout the Town. Status: The Town continues to monitor the code compliance program for the need and opportunity for improvement. Annual training for the code enforcement officers is targeted to increase their knowledge of code compliance methods, maintain their official certifications and improve their customer service and communications skills

66 Continue CNEP Neighborhood Enhancement Program. Status: During FY 216, the Town held meetings with residents of two neighborhoods to discuss traffic calming needs and proposals. The Town also installed traffic calming devices on S. Lake Drive and N. 13 th Street. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objective: Pursue opportunities for annexation, especially commercial properties. Status: The Town annexed the Solid Waste Authority Central Transfer Station on West Lantana Road, providing a link for future annexation of additional areas west of Interstate

67 LIBRARY Library Director (1) Part Time Librarian I (.1 FTE) Part Time Library Asst. (.525 FTE) Allocation % General Fund Budgeted Positions Utility Fund Full Time Part Time FTE.625 FTE.625 FTE Total

68 DEPARTMENT: Library Primary Functions The Lantana Public Library is the Town s information center. It provides Lantana s residents with recreational, educational, cultural and self-improvement reading materials, sources of reference information, public word processing facilities, and free access to electronic information available on the Internet. The Director plans, organizes, and manages the Library s services, as well as, selects and catalogues new materials. One part-time professional librarian and 1 part-time library assistant provide children s services, answer reference queries, assist library users to locate information in print and in on-line services, and operate the Library s automated circulation system. At the heart of all the Library s operations are our library volunteers. These volunteers assist in the coordination of the children s materials, assist users with reference queries, process new library materials, help operate the Library s circulation system, assist library users to find information, and maintain the Library s web site. Performance Measures Activity Actual FY 214 Actual FY 215 Estimated FY 216 Projected FY 217 New borrowers cards issued Books borrowed 17,16 15,944 16, 17, E books borrowed Hours of public internet use 11,647 3,232 2,89 3,2 Attendance at Library programs Books cataloged and processed 94 1,15 1,182 1,215 Periodicals subscriptions maintained

69 Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 18,53 17,41 111,35 116, Operating 52,239 46,19 44,1 4,8 Capital Outlay 34,543 2,6 2,15 2, Total 195, ,66 175,6 176,8 Personal Services This category includes the salaries, related payroll expenditures, pension, and health insurance. Operating Items in this category include the funding for general liability, property insurance communications, internet connections, and utility services. Items in this classification also include miscellaneous supplies, professional association membership costs, and annual subscriptions for various periodicals. Capital Outlay Detail of capital outlay explained in the Capital Improvements Program section. FY 217 Goals and Objectives GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Offer tutorials on personal computer basics, Internet use, word processing, , online job searching, and resume writing. Provide free, high-speed public access to the Internet. With Friends of the Library assistance, improve Library garden. Provide Saturday opening hours from 1 A.M. to 2 P.M. October-May. Maintain and improve the Library s web site offering online access to its catalog and full text databases, downloadable E-books as well as information on library services and programs. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Identify and remove from the collection approximately 1,1 unused and out-of-date books

70 Attract families to the Library as library borrowers. Our goal is to issue 43 new library cards in FY 216. Increase library collection s attractiveness and usefulness by adding 1,25 new books. FY 216 Goals and Objectives and Achievements GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Offer tutorials on personal computer basics, Internet use, word processing, and . Status: From October, 215 through April, 216, 24 learners attended our computer tutorials. Provide free, high-speed public access to the Internet. Status: From October, 215 through March, 216 1,587 individuals spent 1,445 hours using our work stations for word processing, Internet searches, job applications, and E- mail. 844 people used our WIFI service to connect their laptops, Ipads, and other devices to the Internet. With Friends of the Library assistance, improve Library garden. Status: A grant from the Friends of the Library enabled us to purchase a number of plants for the north side of the building and the area next to our chain link fence. Provide Saturday opening hours from 1 A.M. to 2 P.M. October-May. Status: From October, 215 through March, 216, 65 people used the Library on these Saturdays. Maintain and improve the Library s web site offering online access to its catalog and full text databases as well as information on library services and programs. Status: The Library now offers online access for card holders at home to the current issues of 127 popular magazines. Our web site also provides card holders with the current issues of 3, world newspapers, including the major Florida papers. Users have access to the full text of these newspapers back issues. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Identify and remove from the collection approximately 1, unused and out-of-date books. Status: From October, 215 through April, 216, the Library has withdrawn 123 out-ofdate, unused, or damaged books. Attract families to the Library as library borrowers. Our goal is to issue 62 new library cards in FY 216. Status: At the end of March, 216, the Library had issued 2 new cards. Increase library collection s attractiveness and usefulness by adding 1,2 new books. Status: From October, 215 through April, 216, the Library added 619 new books

71 DEPARTMENT OF OPERATIONS Operations Director (1) Administrative Assistant (1) Recreation Coordinator (1) Public Works Assistant Director (1) Utilities Assistant Director (1) Public Works Supervisor (1) Vehicle Maintenance Supervisor (1) Utilities Manager (1) Chief Water Plant Operator (1) Public Works Foreman (1) Mechanic (1) Utility Foreman (1) Water Plant Operator C License (2) General Maintenance Worker (8.5) Utility System Worker (4) Meter Reader (1)

72 Budgeted Positions Allocation % General Fund Utility Fund Operations Director Public Works Director 1 1 Utilities Director 1 1 Public Works Assistant Director Utilities Assistant Director Recreation Coordinator Project Coordinator Facilities Maintenance Supervisor 1 1 Public Works Foreman (Prev. Streets/Grounds Foreman) General Maintenance Workers Vehicle Maintenance Supervisor Mechanic Public Works Supervisor (Prev. Streets/Grounds Supervisor) Administrative Assistant Utilities Manager Meter Reader Utilities System Workers Utility Foreman Chief Water Plant Operator Water Plant Operator Total Recreation Coordinator position approved 4/25/16 2 Name change from Service System Workers to Utilities System Workers 3 Reclassify one Utility System Worker to Utility Foreman

73 DEPARTMENT: DIVISIONS: Operations Administration, Vehicle Maintenance, Public Works and Utilities Primary Functions The Administration Division is charged with the responsibility of planning, scheduling and staffing the affairs of the Department to ensure the most efficient and responsive services are provided. Administration coordinates all departmental capital improvements. The Recreation Coordinator is charged with organizing, implementing, promoting, supervising and coordinating the multiple recreation programs at the Sports Park and all the Town events. The Vehicle Maintenance Division provides routine maintenance and repairs to vehicles, generators, trailers, small engines and pieces of heavy equipment. The Public Works Division was formed during the fiscal year by combining the Streets & Grounds Maintenance Division with the Facility Maintenance Division; this provides for a more efficient and effective manner of delivering services. The Public Works Division is responsible for the maintenance and repairs of lane miles in Town, all public sidewalks and bus shelters, the upkeep and maintenance of approximately 72 acres of public ground, including maintenance of all trees and collection of garbage on public grounds. The majority of grounds maintenance is contracted out in order to provide more cost-effective services. The Division also maintains the HVAC systems, coordinates custodial services, and completes routine repairs and maintenance and inspections of Town property including; buildings, playground equipment, A/C units, hurricane shutters, irrigation and lighting as well as abatement of foreclosed homes throughout the Town. The Utilities Division encompasses the Water Treatment Plant and Water/Wastewater Services provide responsive, efficient, high quality utility services to its customers in order to preserve the health, safety and quality of life established in the Town of Lantana. Water/Wastewater personnel consist of the Utilities Manager, five System Service Workers, and a Meter Reader who are responsible for the maintenance and repair of the Town s wastewater collection system, water distribution system and storm water drainage system. System Service Workers also provide daily maintenance to sixteen (16) lift stations and their related subsystems and two (2) storm water lift stations, make emergency repairs on both systems as needed and provide twenty-four hour emergency response. The Water Treatment Plant is responsible for providing safe drinking water to all Town residents. The water treatment facility regularly distributes approximately 7 million gallons annually to its customers. The Chief Water Plant Operator A, B and C Level Operators provide routine maintenance to the plant facility, including all potable water wells, the aeration, sedimentation and filtration systems, high service pumping systems and the immediate distribution system

74 Performance Measures Activity Actual FY 214 Actual FY 215 Estimated FY 216 Projected FY 217 Turf /Grounds Maintained 6 acres 6 acres 72 acres 72 acres Bus Stops Maintained Bus Shelters Maintained Irrigation Systems Maintained Buildings Maintained Buildings Maintained Square 53,68 53,68 53,68 64,668 Footage Facility Work Orders Completed HVAC Systems Maintained Police Patrol Cars Maintained Administrative Vehicles Maintained Med/Light Trucks/Vans Maintained Heavy Duty Trucks Maintained Trailers Maintained Heavy Duty Generators Heavy Duty Equipment (Vehicles) Small Engine Equipment Maintained Vehicle Repair Orders Completed Vehicle PM Services Performed Sidewalks repaired/replaced 14 sq. yards 16 sq. yards 16 sq. yards 16 sq. yards Litter Pick-up +5 Pounds +35 Pounds +35 Pounds +35 pounds Citizen Requests Processed Treated, pumped and dispensed 736 million 77 million 631 million 71 million water gallons gallons gallons gallons Collected, transmitted and pumped 412 million 45 million 5 million 575 million sewage gallons gallons gallons Water distribution system 224,852 linear 224,852 linear 224,852 linear maintained feet feet feet # of meters read per year 44,344 44,344 44,344 44,344 # of wells maintained # of fire hydrants maintained gallons 224,852 linear feet # of sanitary sewer manholes maintained Wastewater collection system 156,686 linear 156,686 linear 156,686 linear 156,686 maintained feet feet feet linear feet # of lift stations & Storm water lift stations maintained Piping/culverts maintained 12,35 linear 12,65 linear 12,65 linear 12,65 linear feet feet feet feet # of inlets/catch basins/ manholes maintained

75 Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 1,635,953 1,693,22 1,726,136 1,878,65 Operating 3,529,926 3,168,87 3,195,43 3,475,836 Capital Outlay 3,937,973 7,222,336 5,931, ,986 Total 9,13,852 12,84,345 1,853,175 6,322,887 Personal Services This category includes the salaries, related payroll expenditures, pension, health insurance, drug testing and uniforms for the department. In FY 216, the Recreation Coordinator position was approved and in FY 217 a General Maintenance Worker is requested to assist in maintenance of the new Sports Park. Operating Items included in this category include communication and utility services, repair and maintenance of vehicles, water and wastewater repairs, memberships in professional organizations, miscellaneous office supplies, and other operating supplies and equipment. Funding for contractual services including grounds maintenance, professional engineering services, fuel, and other operational supplies are included in this classification. Capital Outlay Detail of capital outlay is explained in the Capital Improvements Program section. FY 217 Goals and Objectives GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Coordinate with CNEP on neighborhood improvements. Continue to improve and upgrade park infrastructure. Continue to provide a safe, clean and enjoyable beach. Continue the sidewalk repair/replacement program to provide residents with safe sidewalks in Town. Provide a pleasing environment and direction for residents through street sign improvements. Continue street striping project. Provide responsive and efficient utilities services to both residents and business owners in the Town. Set-up sport s programming at the new Lantana Sports Park. Continue to upgrade the storm water systems. Continue to repave Town streets and parking lots. Maintain and increase tree canopy throughout the Town. Improve all parks and public grounds. Facilitate Town-wide events

76 GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objectives: Continue an aggressive course of inspection, repair and renovation programs that will ensure the safety of our Town s parks, playgrounds and buildings. Provide residents with information on forestry and arboriculture through brochures, informational sheets and on-site visits. Maintain and incorporate energy saving practices in all Town buildings. Create user-friendly web pages with helpful information. Maintain infrastructure through improvement projects as laid out in the water and wastewater facilities work plan. Continue to improve storm water drainage. Continue meter change out program based on the meter reading cycle of the Water Distribution System to improve the accuracy of the Town s consumption. Continue to flow test and lubricate all 374 hydrants. Continue wastewater manhole and wastewater main rehabilitation program for structures that are over 5 years old. Continue inspection and repair of wastewater and storm water mains and structures to ensure structural integrity. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objectives: Focus on maintenance and overall appearance of the Town as a clean and attractive environment. Maintain the water quality standards set forth by the Clean Drinking Water Act provided by the Town of Lantana water treatment plant. FY 216 Goals and Objectives and Achievements GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Coordinate with CNEP on neighborhood improvements. Status: Installed speed bumps on 13 th St. and S. Lake Dr. Planted flowers, palm trees and shrubs at the South Hypoluxo Island entrance triangle around the wastewater lift station. Provided assistance for the following Town events; Halloween Night at the Nature Preserve, Bicentennial Park Dinner and Dance, 4 th of July, Winterfest, Movie Nights, Arbor Day and Bark in the Park. Installed irrigation and landscaping at the Lantana Cove entrance on Central Blvd. Replanted the 4 corners at Ocean Ave and Hypoluxo Island. Improve and upgrade park infrastructures. Status: Constructed the Lyman Kayak Park and the Lantana Sports Park. Added 2 new playgrounds at the Recreation Center. Replaced the beach playground equipment for 5-12 age group. Re-paved the west side of Sportsman s Park. Re-graveled the Nature Preserve Path, removed parts of the aged edging, pressure cleaned the benches and replaced the pavilion roof. Continue to provide a safe, clean and enjoyable Municipal Beach Complex. Status: The beach park is cleaned and inspected for safety on a daily basis. Walkway railings have been replaced and/or rebuilt. Exotic vegetation on the dune has been removed and replaced with native vegetation. Improved the drainage along the west side of the parking lot

77 Re-built the South beach stairs. Refurbished the interior of the Marine Safety building. Installed new irrigation on the western boundary and planted shrubs. Continue our sidewalk repair/replacement program to provide residents with safe sidewalks in town. Status: The Town replaced approximately 16 square feet of deteriorating/worn-out sidewalk. Replaced broken sidewalks on S. Broadway, W. Broome St., N. Lake Dr., W. Trammell and W. Montgomery St. By the end of fiscal year 216 the Town expects to construct sidewalks on Garnett, N. Broadway, a large portion of S. Broadway from Lantana Road and Greynolds Circle and W. Hardee. Objective: Continue to provide a pleasing environment and direction for residents through street sign improvements. Status: The street sign improvements are an ongoing process. Existing street signs are being replaced with new prismatic sheeting when they need to be replaced. Objective: Maintain and increase tree canopy throughout Town. Status: Existing trees and palms are fertilized and insecticide is applied when needed. New trees are continually being planted and/or relocated. New plantings included 6 Fox Tail Palms and a Robellini Palm and 3 Coco Plum bushes at the south Hypoluxo Island triangle. Planted 34 trees, 8 palms and 133 shrubs at the new Lyman Kayak Park. Planted approximately 17 trees and palms at the new Lantana Sports Park. Planted one tree at the Nature Preserve. Planted one tree pat Town Hall. Planted one tree at McKinley Park. Objective: Provide residents with information and conduct individual education on garbage, trash/vegetation and recycling services. Status: Trash/garbage and vegetation are contracted out to Republic Services. Educational information is provided to residents upon request. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objective: Continue an aggressive course of inspections, repair and renovation programs that will ensure the safety of our Town s parks, playgrounds and buildings. Status: Inspections are done on a monthly basis. Objective: Maintain and incorporate energy saving practices in all Town buildings

78 Status: Continuing an aggressive program of installing energy efficient bulbs and ballasts in all Town facilities and replace worn out air conditioning parts. Objective: Maintain the water quality provided by our water plant. Status: The Town of Lantana meets or exceeds the water quality standards set by the Florida Department of Environmental Protection. Objective: Continue meter change out program based on water meter route 1 of the Water System Improvement Project to improve the accuracy of the Town s residential consumption. Status: Approximately 6% of this program has been completed to date. Every year approximately 7 meters are replaced. Objective: Continue to flow test and lubricate all 347 hydrants. Status: Flow tested, lubricated and painted 347 fire hydrants. Replaced 3 hydrants. Objective: Institute a wastewater manhole and wastewater main rehabilitation program for structures that are over 3 years old. Status: 3, linear feet of wastewater mains are in the process of being relined. Objective: Continue to inspect and repair wastewater mains, storm water mains/structures and lift stations to ensure structural integrity. Status: Inspections and repairs are performed weekly on the lift stations and by scheduled sections of wastewater mains and the storm water system. Objective: Ensure that the Operations Department maintains responsive and efficient utilities services to both residents and business owners in the Town of Lantana. Status: Most of the service requests are completed within 48 hours of receiving the request. The Department places a high priority on all service requests. Objective: Provide residents with information on forestry and arboriculture through brochures, informational sheets and on-site visits. Status: Programs continue through CNEP Program by responding to residential and business requests. Objective: Conduct employee improvement programs through in-house training and focus groups

79 Status: Staff received 6 monthly training sessions on an assortment of safety related topics including hurricane preparedness. GOAL: ENSURE A FISCALLY HEALTHY TOWN AND AN ECONOMICALLY VIBRANT BUSINESS COMMUNITY Objective: To maintain infrastructure and overall appearance of the Town in efforts to make the Town a great place to live and attract new business. Status: The Town installed Telemetry for all 16 lift stations and 2 storm water stations. Replaced old inoperable holiday decorations and lights throughout Town. Objective: Focus on maintenance and overall appearance of the town as a clean and attractive environment. Status: Pressure cleaning, removing graffiti and painting town facilities are ongoing processes. Replaced portions of the stairs and railings at the beach, replaced picnic benches, grills and trash receptacles at public parks. Repaired the irrigation system at the Town of Lantana Highway Exchange Sign on Lantana Road and planted flowers and shrubs around the sign. Repaved sections of Whitney Road in the industrial business area of Town. Repaved the Town Hall and Police Department parking lots and added green space. Reviewed all landscaping and water related plans. Met with developers and landscape architects to answer landscaping design questions. Provided boating informational pamphlets at Sportsman s Park. Met with representatives from Florida East Coast and Florida All Aboard to discuss widening for All Aboard railroad tracks. Replaced street gate on Mayfield Road

80 TOWN EVENTS Primary Functions Town events consist of community activities and public information to bring together residents of the Town and to encourage a sense of community. For FY 217, this includes annual events such as Winterfest, a Fourth of July Celebration, an Arbor Day celebration, a Volunteer Appreciation Breakfast and events from the townwide initiative, Enjoy Lantana!. Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services Operating 78,42 4,67 53,62 46,155 Capital Outlay Total 78,42 4,67 53,62 46,155 Operating Items in this category include Town-sponsored events: Winterfest, a Fourth of July Celebration, an Arbor Day celebration, a Volunteer Appreciation Breakfast and Enjoy Lantana! events

81 NON-DEPARTMENTAL Primary Functions This cost center was created to consolidate all expenses that do not fall within a department s operations. This will enable reports to better reflect a department or activity s cost. These expenses include items such as the Town s Employee Assistance Program, which has the potential to benefit all employees. It also includes pension plan fees, property taxes paid on Town-rented property and the costs associated with the Insurance Fund (Internal Service Fund). Budget Category Summary and Explanations Expenditure Budget Budget Budget Budget Category FY 214 FY 215 FY 216 FY 217 Personal Services 175,35 131,6 147,64 168,75 Operating 98, , ,33 315,95 Capital Outlay 45,552 45,552 45,552 - Debt Service 1,291,15 1,355,2 1,291,45 1,227,65 Contingency - 5, 47,45 45,336 Transfers Out - - Total 2,42,537 1,898,287 1,851,377 2,162,641 Personal Services Items included in this category comprise of the workers compensation within the Insurance Fund. Since this fund is an internal service fund, the actual costs are paid from this fund while the expected expenses are charged to each division. Operating Items included in this category comprise of costs associated with the Employee Assistance Program, administrative costs for the General Employees pension plan and costs associated with foreclosed properties. It also includes the insurance costs in the Insurance Fund (an internal service fund)

82 Debt Service A detail of the Town s debt payments may be found in the debt portion of the budget document. Administrative and amortization costs related to the debt issuances are also included in this category. Contingency Should an emergency take place, such as a hurricane, these funds may be allocated for such occurrences

83 CAPITAL IMPROVEMENTS PROGRAM (CIP) SUMMARY The CIP is divided into three funds: General Fund, Utility Fund (Water & Sewer) and Grants Fund. Each category contains the capital appropriations and capital project descriptions. For the Fiscal Year 216/17, funding for projects in the General and Utility Funds are derived from projected revenues. In the Grants Fund, the funding source is the corresponding grant to the applicable capital project. The following is a brief summary of other examples of funding sources available to the Capital Improvements Program: Bank Financing Proceeds of a loan to be used specifically for road paving and drainage improvements and equipment replacement. Bond Issues (Water & Sewer) The Town refinanced the Series 1998 Water & Sewer Refunding Bond with the Series 212 which will save approximately $1,, in interest costs. General Reserves (General Fund) The CIP funding source described as General Fund Reserves is defined as the portion of General Fund funding for capital projects through the provision of cash as a result of excess General Fund revenues over General Fund operating expenditures. Grants This CIP financing source consists of projected funding available from various County, State and Federal agencies. Impact Fees (Water & Sewer) This funding source consists of fees paid by developers to cover the costs of the development s effect on the Town s water and sewer system. Loan Proceeds Please see Bank Financing. Utility Fund Reserves (Water & Sewer) This CIP funding source is defined as the portion of Utility Fund reserves used for capital projects through the provision of cash as a result of excess Utility Fund revenues over Utility Fund operating expenses

84 Finance The Town of Lantana Capital Outlay Proposed Cost Fund Division General Utility Grants Machinery & Equipment Replace two desk stations in customer area Utility Billing - 2,55 - Replace postage machine Utility Billing - 5,625 Sub Total Machinery & Equipment - 8,175 - Computer/Software Equipment SonicWALL Router Information Technology 7,2 - - Surface Pro Tablet-I.T. Technician Information Technology 2, Meter reading handheld devices Utility Billing 15,3 Sub Total Computer/Software Equipment 9,85 15,3 - TOTAL FINANCE 9,85 23,475 - Police Vehicles Police Admin. vehicle with accessories Administration 35, Uniform patrol vehicle with accessories Uniform 44,498 Hypoluxo patrol vehicle with accessories Uniform - Hypoluxo 44,498 Sub Total Vehicles 124, Computer/Software Equipment Desktop computers - Chief & Commander Administration 3,6 - - Mobile fleet laptop computer replacement - four Uniform 1, - - Voice stress analysis system Detective Bureau 5, - - Sub Total Computer/Software Equipment 18,6 - - TOTAL POLICE 142, Development Services Computer/Software Equipment Computer replacement - Bldg. Dept. Coord. & Permit/BTR Coord. Building Inspections 3,2 - - Sub Total Computer/Software Equipment 3,2 - - Improvements CDBG - improvements Administration ,328 Sub Total Improvements ,328 TOTAL DEVELOPMENT SERVICES 3,2-363,

85 Operations The Town of Lantana Capital Outlay Proposed Cost Fund Division General Utility Grants Improvements Operations main building repairs Administration 15, - Nature Preserve Improvements (exotic removal of plants) Public Works 16, Town-wide improvements Public Works 25, - Two sand volleyball courts at Maddock Park Public Works 21, Replacement of Town signs Public Works 7,2 - Manhole repairs Utilities 5, - Lift station repairs Utilities 325,7 - Wastewater main inspections and relining Utilities 2, - Sub Total Improvements 84,2 575,7 - Paving & Sidewalks Sidewalk replacement on Broadway from Bloxham to Public Works 42, - - Garnett Restriping roads Public Works 47,8 Sub Total Paving 89,8 - - Computer/Software Equipment Replace Assistant Utilities Director's laptop computer Administration - 2, - Sub Total Computer/Software Equipment - 2, - Machinery & Equipment Reel mower for Sports Park Public Works 31,286 - A/C replacement Public Works 12, - Purchase two pumps Utilities 9, Lift station pumps and equipment Utilities 5, Valves, pumps, equipment for water treatment plant Utilities 3, Sub Total Machinery & Equipment 43,286 89, - Vehicles Utility vehicle Utilities - 5, - Sub Total Vehicles - 5, - Well Rehabilitation Well rehabilitation Utilities - 35, - Sub Total Well Rehabilitation - 35, - Library TOTAL OPERATIONS 217, ,7 - Books Library Books Administration 2, - - TOTAL LIBRARY 2, - - TOTAL BY FUND $ 392,989 $ 775,175 $ 363,

86 CAPITAL PROJECT DESCRIPTIONS GENERAL FUND FINANCE Information Technology 644 Computer/Software Equipment Funds are requested to replace the existing SonicWall Firewall router to increase central processor unit (CPU) bandwidth. Current capacity is exceeding the limits of the current router ($7,2). Funds are also needed to purchase the Information Technology Technician a tablet computer to replace the existing computer. The tablet allows for the updating of software repair tickets at remote locations. Remote access for after-hour issues can be completed with the tablet computer saving time and money for the technician to be called in to work. ($2,65) POLICE Administration Division 6415 Vehicles Funds are requested to purchase of a utility all-wheel-drive vehicle. The purchase will include all necessary equipment and accessories such as lights, siren, gun racks, cages, laptop, push bumper, in-car video system and additional life safety equipment and supplies. ($35,57) 644 Computer/Software Equipment Funds are requested to replace two desktop computers along with related software and accessories for the Police Chief and Commander. ($3,6) Uniform Division 6415 Vehicles Funds are requested to purchase a police vehicle. The purchase will include all necessary equipment and accessories such as lights, siren, gun racks, cages, laptop, push bumper, in-car video system and additional life safety equipment and supplies. ($44,498) 644 Computer/Software Equipment Funds are requested to replace four laptop computers used daily in the road patrol vehicles. ($1,) Detectives Bureau 644 Computer/Software Equipment Funds are requested to replace the voice stress analysis system which includes software, hardware and four-year maintenance. ($5,) Uniform Division - Hypoluxo 6415 Vehicles Funds are requested to purchase a police vehicle. The purchase will include all necessary equipment and accessories such as lights, siren, gun racks, cages, laptop, push bumper, in-car video system and additional life safety equipment and supplies. ($44,498)

87 CAPITAL PROJECT DESCRIPTIONS GENERAL FUND (continued) DEVELOPMENT SERVICES 644 Computer/Software Equipment Funds are requested to replace two desktop computers along with related software and accessories for the Building Department Coordinator and Permit/BTR Coordinator. ($3,2) LIBRARY Library Books Funds are requested to purchase new library books to maintain the Library s collection. ($2,) OPERATIONS Administration 631 Improvements Funds are requested to repair the lower paneling outside the Operation Center s main office. ($15,) Public Works 631 Improvements Funds are requested to improve the Nature Preserve by removing exotic plant species and make improvements to the walking path ($16,). Other funds will assist with improvements to landscaping, hardscaping, and irrigation projects throughout town ($25,). Budget includes the construction of two sand volleyball courts at Maddock Park ($21,) and the replacement of six signs, such as those in parks, at entranceways, and neighborhood information signs ($7,2). 632 Paving Funds are requested to replace sidewalks along South Broadway from West Bloxham Street to Garnett Street ($42,) and for restriping roads where paint is faded ($47,8). 641 Machinery & Equipment Funds are requested to purchase a replacement reel mower for the Lantana Sports Park ($31,286) Air Conditioning Units Funds are requested to repair or replace current the air conditioning units ($12,). Total General Fund Capital Fiscal Year 216/17 $392,

88 CAPITAL PROJECT DESCRIPTIONS UTILITY FUND FINANCE Utility Billing 641 Machinery & Equipment Funds are requested to replace and install two workstations in the customer greeting area at Town Hall. The purchase and installation will include desks, returns, hutches, and related accessories ($2,55). The current postage machine is becoming obsolete and annual maintenance costs continue to increase. The replacement cost is $5,625. The two meter reading computer handheld devices are no longer repairable. Replacement cost for both devices total $15,3. OPERATIONS Administration 644 Computer/Software Equipment Funds are requested to replace the laptop assigned to the Utilities Assistant Director ($2,). Utilities Division 6311 Manhole Repairs Funds are requested for the repair and/or restoration of manhole structures which in most cases are 3 to 5 years old. It has been determined that the wastewater and storm water manholes need to be relined to cut down on infiltration and intrusion (I&I) in the wastewater and storm water system. ($5,) Wastewater Inspection/Lining Funds are requested for contracting out video inspections on portions of the Town s sanitary system to determine which wastewater mains need relined to cut down on infiltration and intrusion (I&I) in the wastewater system. ($2,) 6312 Lift Station Repairs Funds are requested to replace/relocate control panel and conduits for lift station numbers 1, 13, and 16 to meet electrical requirements. Funds will also be used for various repairs to the system s lift stations. ($325,7) 641 Machinery & Equipment Funds are requested to purchase two four-inch pumps for emergency repairs and other equipment related to the water distribution system ($9,). Equipment, pumps, and repairs to the wastewater system are requested in an amount of $5,. In the water treatment plant activity, valves, equipment, pumps and repairs are needed in the amount of $3,. 642 Well Rehabilitation Funds are requested for the rehabilitation of the Town s water wells. The purpose of this program is to maximize the gallons per minute (GPM) pumped from each well. The process involves testing the well, before/after video, cleaning the well through chemical injection, redeveloping the well and disinfection. Wells should be rehabilitated on an as needed basis. ($35,) - 8 -

89 CAPITAL PROJECT DESCRIPTIONS UTILITY FUND (continued) 6415 Vehicles Funds are requested to replace an ageing utility truck. The current truck s electrical system is malfunctioning and truck has extensive rusting ($5,). Total Utility Fund Capital Fiscal Year 216/17 $775,

90 CAPITAL PROJECT DESCRIPTIONS GRANTS FUND DEVELOPMENT SERVICES Administration/Planning 631 Improvements Funds will be provided by the Community Development Block Grant ($363,328) to fund neighborhood improvements to infrastructure. These include sidewalks, traffic calming measures, lighting and pole relocation, a basketball court and landscaping. Total Grants Fund Capital Fiscal Year 216/17 $363,

91 DEBT SCHEDULE The following is a schedule of all outstanding debt obligations of the Town. Currently, there are outstanding debts: 212 Series Water and Sewer Refunding Issue which refinanced the 1998 bond 2 Streets & Highways Term Loan Series 23 Water and Sewer Bond was used to refurbish the Town s water plant due to more stringent Federal quality standards These debts are being repaid with utility taxes, water and wastewater fees, and local option gas taxes. The Town does not have any general obligation debt that would require a pledge of property taxes for repayment. During Fiscal Year 213/14, the Town Council, along with a majority vote by Hypoluxo Island residents, directed staff to request Florida Public Utilities (FPU) construct a natural gas line for island residents to be paid for by Town funds. Payment would be repaid to the General Fund through a 1-year non-ad valorem assessment of $ per parcel (Ordinance No. O ). The assessment is the mechanism used to replenish the General Fund reserves originally used to pay for construction. Since this is not a traditional debt arrangement, principal and interested are budgeted but not included in the debt schedule. The State of Florida has no statutory limit on debt obligations; therefore, the Town has not developed a debt limit policy. The following page lists in detail of the Town s debt and scheduled payments

92 Town of Lantana Fiscal Year 216/17 Debt Schedule General Fund Utility Fund Water & Sewer Revenue Bonds Series 212 (refinancing of 1998 Series) TD Bank Principal at 9/3/216 $ 2,874,186 Matures October 1, 221 Payment Date Interest Principal Total Payment 1st of Each Month 39, , ,348.4 (P & I listed are 39, , , ,348.4 annualized) Water & Sewer Revenue Bonds Series 23 SunTrust Bank Principal at 9/3/216 $ 1,6,523 Matures October 1, 218 Payment Date Interest Principal Total Payment 1/1/15 41, , , , , , ,8.97 Streets & Highway Loan SunTrust Bank Principal at 9/3/216 $ 681,985 Matures January 1, 218 Payment Date Interest Principal Total Payment 1st of Each Month 21, , , (P & I listed are 21, , , , annualized) TOTAL BY FUND 37, ,

93 RESOLUTION NO. R A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LANTANA, FLORIDA, ADOPTING THE FINAL MILLAGE RATE FOR THE TOWN OF LANTANA FOR THE FISCAL YEAR COMMENCING ON OCTOBER 1, 216 AND ENDING ON SEPTEMBER 3, 217; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Town Council of the Town of Lantana has determined the sum of $16,386,513 will be required to operate the Town during the next fiscal year; and WHEREAS, the Real Estate and Personal Property Tax Roll for the current calendar year as accepted evidence a total nonexempt valuation of $894,674,997; and WHEREAS, the property tax rate of mills is anticipated to generate $2,753,485 of ad valorem revenue; and WHEREAS, the Town of Lantana has the power to levy ad valorem taxes against real property and tangible personal property in accordance with state law. NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF LANTANA, FLORIDA, THAT: Section 1: The Town Council of the Town of Lantana does hereby adopt its final millage rate of mills to be levied for the general fund upon all real and tangible personal property located with the boundaries of the above named taxing authority. The final levy of mills represents a 9.93% increase above the rolled- Section 2: back rate of Section 3: This final millage rate of is levied to fund expenses for the fiscal year commencing October 1, 216 and ending September 3, 217. Section 4: Council. This Resolution shall take effect immediately upon adoption by the Town

94 DULY ADOPTED at a public hearing this 26 th day of September, 216. TOWN OF LANTANA Aye Nay Mayor David J. Stewart Aye Nay Vice Mayor Philip J. Aridas Aye Nay Councilmember Malcolm Balfour Aye Nay Councilmember Tom Deringer Aye Nay Councilmember Lynn J. Moorhouse ATTEST: TOWN CLERK (SEAL) Approved as to form and legal sufficiency. TOWN ATTORNEY

95 RESOLUTION NO. R A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LANTANA, FLORIDA, ADOPTING ITS FINAL BUDGET FOR FISCAL YEAR ; PROVIDING THAT THE BUDGET HEREBY ADOPTED MAY BE ADJUSTED OR MODIFIED BY SUBSEQUENT RESOLUTION OF THE TOWN COUNCIL, OR OTHERWISE UNDER CERTAIN CIRCUMSTANCES; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Town of Lantana has established its fiscal year to begin on October 1 st of each year and end on September 3 th of the following year; and WHEREAS, Section (2), Florida Statutes, requires each municipality to adopt a budget each fiscal year by ordinance or resolution, unless otherwise specified in the respective municipality's Charter; and WHEREAS, the Charter of the Town of Lantana states that the method of adoption shall be established by ordinance; and WHEREAS, Ordinance O-8-27 provides that the budget may be adopted by either ordinance or resolution; and WHEREAS, the Town Council desires to adopt its budget by resolution; and WHEREAS, the Town of Lantana has held the required budget hearings in accordance with Chapter 2, Florida Statutes; and WHEREAS, having considered the estimates of revenues and expenses, it is the will and desire of the Town Council that the final budget be approved and adopted as set forth herein. NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF LANTANA, FLORIDA, THAT: Section 1: The Town Council of the Town of Lantana, Florida, hereby adopts its budget for fiscal year ; which budget is attached hereto as Exhibit "A" and made a part hereof as if fully set forth herein. Section 2: Appropriations for expenditures within a fund may be increased or decreased by motion recorded in the minutes provided that the total of the appropriations of the fund is not changed. The Town Manager, or designee, may authorize certain budget amendments within a department provided that the total of the appropriations of the department is not changed. Section 3: All outstanding encumbrances for Non-Capital and Capital expenditures on September 3, 216 shall lapse at that time, and all unexpended Non-Capital and Capital Expenditure encumbrances may be added to the corresponding approved available budget balances and be simultaneously reappropriated for expenditures, as previously approved in

96 the Fiscal Year. Section 4: Amendments other than those delineated in Section 2 and Section 3 above must be adopted by resolution. Section 5: When the Town of Lantana receives monies from any source, be it private or governmental, by grant, gift, or otherwise, to which there is attached as a condition of acceptance, any limitation regarding the use or expenditure of the monies received, the funds so received need not be shown in the Annual Budget nor shall said budget be subject to amendment or expenditure as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the Town under grants or gifts, all monies received as contemplated above may, upon receipt, be segregated and accounted for, and where appropriate, placed into separate and individual Governmental Fund accounts from which any money drawn may be disbursed and applied within the limitations placed upon the gift or grant. Section 6: The Town Clerk shall provide a copy of this resolution to the Palm Beach County Property Appraiser, to the Palm Beach County Tax Collector, and to the State of Florida, Department of Revenue within three (3) days after its adoption. Section 7: The Town Clerk shall, within thirty (3) days of the effective date of this resolution, certify to the State of Florida, Department of Revenue that the Town has complied with all statutory requirements in adopting the millage rate and budget. The Town Clerk shall transmit to the Department a copy of this resolution, a copy of the certification of value showing the rolled back rate and proposed millage rates as provided to the Property Appraiser and a certified copy of the published advertisement of the final budget public hearing. Section 8: If any section, paragraph, sentence, clause, phrase, or word of this Resolution is for any reason held by a court of competent jurisdiction to be unconstitutional, inoperative or void, such holding shall not affect the remainder of the Resolution. Section 9: This resolution shall take effect immediately upon adoption by the Town Council. Section 1: In accordance with Florida Statute (3), the Finance Director posted the tentative budget at least two days prior to budget hearing, and is hereby directed to place a copy of the FY adopted budget on the Town s website within five (3) days after adoption

97 DULY ADOPTED at a public hearing this 26 th day of September, 216. TOWN OF LANTANA Aye Nay Mayor David J. Stewart Aye Nay Vice Mayor Philip J. Aridas Aye Nay Councilmember Malcolm Balfour Aye Nay Councilmember Tom Deringer Aye Nay Councilmember Lynn J. Moorhouse ATTEST: TOWN CLERK (SEAL) Approved as to form and legal sufficiency. TOWN ATTORNEY

98 GLOSSARY Account: A term used to identify an individual asset, liability, encumbrance control, or fund balance. Accounting Procedures: All processes that identify, record, classify and summarize financial information to produce financial records. Accounting System: The total structure of records and procedures which discover, record, classify, summarize and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, organizational components. Accrual Basis: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Activity: Represents a section/unit of a department. Ad Valorem Tax Rate: Property tax assessed in proportion to the value of the property. Appraise: To make an estimate of value, particularly of the value of property. If the property is valued for purposes of taxation, the less-inclusive term assess is substituted. Appropriation: An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. Assessed Valuation: A valuation set upon real estate or other property by the County Assessor and the State as a basis for levying taxes. Asset: Resources owned or held by a government, which have monetary value. Authorized Positions: Employee positions, which are authorized in the adopted budget, to be filled during the year. Balanced Budget: A budget in which planned funds available equal planned expenditures. Bond: A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. Note: The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater formality. Bonded Debt: That portion of indebtedness represented by outstanding bonds

99 Bond Refinancing: The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. Budget: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Budgetary Basis: This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. Budgetary Control: The control or management of a governmental enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Budget Calendar: The schedule of key dates, which a government follows in the preparation and adoption of the budget. Budget Message: A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. Capital: Any item with an expected life of more than two years and a value of more than $1,, such as automobiles, trucks, furniture, buildings, land, etc. Capital Budget: A plan of proposed capital outlays and the means of financing them for the current fiscal period. Capital Improvements Program (CIP): A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government s long-term needs. Cash Basis: A basis of accounting in which transactions are recognized only when cash is increased or decreased. Chart Of Accounts: The classification system used by a Town to organize the accounting for various funds. Comprehensive Plan: A State mandated plan that requires all units of local government to address their five-year planning and development needs, including capital and infrastructure requirements. Consumer Price Index: A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living, i.e., economic inflation. Contingency: A budgetary reserve set-aside for emergencies or unforeseen expenditures not otherwise budgeted

100 Contractual Services: Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. Cost Allocation: A method used to charge Internal Service Funds and Enterprise Funds for their share of central administration costs. Debt Service: The cost of paying principal and interest in borrowed money according to a predetermined payment schedule. Debt Service Requirements: The amounts of revenue that must be provided for a debt service fund so that all principal and interest payments can be made in full on schedule. Deficit: An excess of liabilities and reserves of a fund over its assets. Department: The basis organizational unit of government, which is functionally unique in its delivery of service. Depreciation: (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical or functional cause. (2) The portion of the cost of a fixed asset charge as an expense during a particular period. Note: the cost of a fixed asset is prorated over the estimated service life of such asset and each period is charged with part of such cost so that ultimately the entire cost of the asset is charged off as an expense. In governmental accounting, depreciation may be recorded in funds where expenses, net income, and/or capital maintenance are measured. Designated Fund Balance: That portion of the fund balance that reflects management s intended use of resources, as approved by either the government s legislative body or chief executive officer. Encumbrances: Obligations in the form of purchase orders, or salary commitments, which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. Enterprise Fund: A fund established to finance and account for operations (1) that are financed and operated in a manner similar to private business enterprises--which the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control accountability, or other purposes. Examples of enterprise funds are those for utilities, swimming pools, and airports

101 Entitlements: Payments to which local governmental units are entitled, pursuant to an allocation formula determined by the agency providing the monies, usually the state or the federal government. Expenditures: If the accounts are kept on the accrual basis, this term designates total charges incurred, whether paid or unpaid including expenses, provisions for retirement of debt not reported as a liability of the fund from which retired, and capital outlays. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. Note: encumbrances are not considered expenditures. Expenses: Charges incurred, whether paid or unpaid for operation, maintenance, interest, and other charges, which are presumed to benefit the current fiscal period. Note: legal provisions make it necessary to treat as expenses charges whose benefits extend over future periods. For example, purchase of materials and supplies which may be used over a period of more than one year and payments for insurance which may be used over a period of more than one year and payments for insurance which is to be in force for longer than one year frequently must be charged in their entirety to the appropriation of the year in which they are incurred and classified as expenses of that year even though their benefit extends also to other periods. Fiscal Policy: A government s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year: A twelve-month period of time to which the annual budget applies and at the end of which entity determines its financial position and results of operations. The Town s fiscal year begins October 1 and ends September 3. Forecast: To estimate or calculate in advance; to serve as advance indication of. Fund: An independent fiscal accounting entity with a self-balancing set of accounts recording case and/or other resources, together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Accounts: All accounts necessary to set forth the financial operations and financial condition of a fund. Fund Balance: The excess of a fund's assets over its liabilities and reserves. GAAP: Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. General Fund: The fund that is available for any legal authorized purpose and which is therefore used to account for all revenues and all activities except those required to be

102 accounted for in another fund. Note: the General Fund is used to finance the ordinary operations of a governmental unit. Goal: A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. Grant: A contribution by one governmental unit to another. The contribution is usually made to aid in the support of a specified function (for example, education), but it is sometimes also for general purposes. Homestead Exemption: Pursuant to the Florida State Constitution, up to $5, of assessed value of a home, which the owner occupies as principal residence, is exempt from the property tax. Income: This term is used in accounting for governmental enterprises and represents the excess of the revenues earned over the expenses incurred in carrying on particular phases of an enterprise's activities. As indicated elsewhere, the excess of the total revenues over the total expenses of the utility for a particular accounting period is called "net income". Intergovernmental Revenues: Revenues from other governments in the form of grants, entitlements, shared revenues or payments in lieu of taxes. Internal Service Charges: The charges to user departments for internal services provided by the vehicle maintenance activity. Inventory: A detailed list showing quantities, descriptions, and values of property; also units of measure and unit prices. Note: the term is often confined to consumable supplies but may also cover fixed assets. Levy: (Verb) To impose taxes, special assessments or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments or service charges imposed by a government. Liabilities: Debts or other legal obligations arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date. This term does not include encumbrances. Local Communications Services Tax (LCST): A tax levied on the users of any telecommunications and cable service, which originate within the Town s geographical boundaries and terminate within the State. Long-Term Debt: Debt with a maturity of more than one year after the date of issuance

103 Millage: A computation in a unit referred to as a mill. A mill is equal to 1/1 of a US dollar or 1/1 of a cent. Modified Accrual Basis: The accrual basis of accounting adapted to the governmental fund type. It is a modified version of the full accrual basis of accounting that, in general, measures financial flow (tax and spend) of an organization, rather than capital accumulation (profit or loss). Municipal Services Taxing Unit (MSTU): The MSTU for the Town s purpose is the taxing authority for Palm Beach County Fire/Rescue services. They are a separate entity and beginning in FY 29, tax payers will be assessed a separate charge for their services. Net Budget: The legally adopted budget less all interfund transfers and interdepartmental charges. Non-Ad Valorem Assessments: Charges that are not based on property value, but are levied for specific services on each parcel of property. Objective: Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. Operating Costs: Outlays for such current period items as expendable supplies, contractual services, and utilities. Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the later requires less legal formality and has a lower legal status. Ordinarily, the statutes or charter will specify or imply those legislative actions that must be by ordinance and those which may be by resolution. Pay-As-You-Go Basis: A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. PBC: Refers to Palm Beach County. Performance Indicators: Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Performance Measure: Data collected to determine how effective or efficient a program is in achieving its objectives. Personnel Services: Also called Personal Services, are expenditures for salaries, wages, and fringe benefits of a government s employees

104 Police Education Fund: A fund created to monitor and account for the $2-per-ticket statute that is to be used for the training of law enforcement personnel. Property Tax: A tax levied on the assessed value of real property. This tax is also known as ad valorem tax. Purchase Order: A document which authorizes the delivery of specified merchandise or the rendering of certain services, establishes their costs, and creates a commitment on both the provider and receiver of the product or services. Reserve: An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Retained Earnings: An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund. Revenue Bonds: Bonds whose principal and interest are payable exclusively from earnings of an enterprise fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the enterprise fund's property. Revenues: (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. (2) Increases in propriety, fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Roll-Back Rate: A reduction of prices or wages to a previous lower level by governmental action or direction. Service Level: Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Surplus: An excess of the assets of a fund over its liabilities and reserved equity. Taxable Value: The assessed value of property minus the homestead exemption and any other exemptions which may be applicable. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments

105 Tax Rate: The amount of tax stated in terms of a unit of the tax base; for example, 25 mills per dollar of assessed valuation of taxable property. Tax Rate Limit: The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. Tipping Fees: A charge established by the Solid Waste Authority on each ton of garbage and trash disposed of in the Palm Beach County landfill. TRIM: An acronym for Truth in Millage, which is the section of Florida Statutes that governs the millage rate adoption process to be followed by all taxing authorities in the State of Florida. Trust Funds: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other government and/or other funds. Undesignated Fund Balance: This refers to the funds remaining from the prior year, which are available for appropriation and expenditure in the current year. User Charge: The payment of a fee for direct receipt of a public service by the party who benefits from the service

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108 Town of Lantana 5 Greynolds Circle Lantana, FL (561)