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3 TOWN OF LANTANA FISCAL YEAR 2014/15 ANNUAL BUDGET

4 Town of Lantana Town Officials Mayor Mayor David J. Stewart (3/2015) Council Members Vice Mayor Dr. Lynn J. Moorhouse (3/2016) Vice Mayor Pro Tem Malcolm Balfour (3/2016) Councilmember Philip J. Aridas (3/2017) Councilmember Tom Deringer (3/2017) Town Manager Deborah S. Manzo Town Clerk Crystal Gibson Town Attorney Consulting Engineers Town Auditors Lohman Law Group, PA Mathews Consulting Inc. Kimley-Horn & Associates. Calvin, Giordano & Assoc. Inc. Department Heads Grau & Associates Utilities Director... Jerry Darr Public Works Director... Michael Greenstein 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 NATURE PRESERVE COMMISSION 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 1900 s the gathering and marketing of oysters became the leading industry. The Town of Lantana was incorporated in 1921 with twenty-two residents voting in the first election. At the time of incorporation, the area of Lantana was one square mile with a population of 100 residents. Today, the Town covers 2.79 sq. miles, and the year round population is 10,583 with a seasonal population of approximately 13,500.

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). 20 ANALYSIS Property Tax Analysis. 22 Where Your Taxes Go. 24 County-wide Proposed Millage Rates. 26 Certificate of Taxable Value (DR-420). 27 Real Property by Category. 31 DEPARTMENT SUMMARIES Town Council. 35 Administration. 38 Finance. 43 Legal Police. 51 Development Services. 58 Library. 63 Utilities. 68 Public Works 73 Special Events. 80 Non-Departmental. 81

8 CAPITAL IMPROVEMENTS PROGRAM Capital Improvements Program Summary. 83 General Fund Capital. 87 Utility Fund Capital. 89 Grants Fund Capital. 91 DEBT SCHEDULE Debt Schedule. 93 APPENDIX Resolution R Millage Rate. 95 Resolution R Proposed Budget. 97 GLOSSARY Glossary. 100

9 HOW TO USE THIS DOCUMENT The FY 2015 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 2015 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, Utilities, Public Works, 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 Departmental Description Performance Measurements FY 2015 Goals and Objectives FY 2014 Achievements Budget Category Summary Budget Category Explanations CAPITAL IMPROVEMENT PROGRAM This section presents detailed descriptions of proposed capital purchases for each operating fund for FY 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 2006 Capital Improvement Bond (Sports Complex), the Series 1998 Water and Sewer Refunding Bond that was refinanced with a 2012 Series, the loan for the Road Resurfacing Program, and the 2003 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

11 500 Greynolds Circle Lantana, FL (561) Fax (561) Mayor David J. Stewart Council Members Philip J. Aridas Malcolm Balfour Tom Deringer Lynn J. Moorhouse, D.D.S. Town Manager Deborah S. Manzo September 9, 2014 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 2014/15. 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 2014/15 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 loses in revenue. Property values have dropped from a high of $1.1 billion for Fiscal Year 2008 to the current proposed valuation of $726 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 2015 is the second year where taxable values increased since Fiscal Year Unfortunately, other categories of revenue continue to shrink or are stagnant due to the current impact of economic conditions. Lantana, an old Florida Community of Friends, Families, and Neighbors. 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 50% of the Fiscal Year 2014/15 operating budget and exceed the Town s adopted fund balance policy. The Utility Fund s unrestricted reserves are anticipant to exceed $6.2 million by the end of fiscal year. The fund is healthy and prepared for the capital improvements the Town s engineer has recommended

12 The significant factors affecting the formulation of the Fiscal Year 2014/15 budget includes: General Fund 1. The Proposed Millage Rate is $ per thousand dollars of taxable value, which is an increase of 5.35% compared to the roll-back rate of Anticipated property tax revenues for FY 15 are $2,235,400, which is up from FY 14 s revenue of $2,121,000 by $114,400. Property taxes are projected to account for 23.5% of anticipated revenues in the current fiscal year and decrease to 19.9% for the new fiscal year. 2. Received notification from the Palm Beach County Property Appraiser of a 5.9% increase in the value of taxable property within the Town, from $686 million to $726 million. Based on the new property values, one mill generates revenues of approximately $690,000 (assuming a 95% collection rate). 3. Insurance Costs: General Liability and Workers Compensation Insurance current market conditions are projecting 4% increases for general liability and 5% for workers compensation insurance. Health insurance (health and dental) costs are budgeted to cost the Town $1,036,870. The Town requested policy quotes from five health care providers; four responded with United Health Care providing the best value. United Health Care is known as one of the higher quality providers. 4. Police pension (defined benefit) has been projected to increase from 21.82% to 22.99% of their covered payroll for 27 employees at a Town cost of $412,639. While the actual cost will increase $35,367, the budgeted cost will increase $24,395 due to increased participant contributions. 5. 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 $217,460, an increase of $12, No Cost of Living Adjustment (COLA) has been included. 7. Merit increases that are linked to an employee s annual evaluation from 0% - 2% to general employees salaries is incorporated. 8. The budget includes the Police Department s Career Development Program. 9. Department and position changes include the following: a. Development Services Incorporating the currently outsourced functions of building official and inspections into a full-time employee. b. Public Works and Utilities Reorganizing divisions but maintaining the same number of positions. c. Police Increasing one dispatcher position. 500 Greynolds Circle Lantana, FL (561) Fax (561)

13 10. Capital purchases to be funded are listed below: DESCRIPTION DEPARTMENT AMOUNT Computer - Building Official Development Services 1,500 Replacement computer - I.T. Manager & Technician Finance 4,000 Replacement computer - Finance Director Finance 2,000 Library Books Library 18,000 Add one police cruiser including accessories Police 36,917 Replacement vehicle - Chief of Police Police 29,750 Replacement computers for clerical staff (2) Police 3,400 Relocation of Sports Complex Public Works 2,500,000 Beach parking lot lights Public Works 65,000 Paving Public Works 54,000 S. Lake Dr. (Mayfield to South Pine St.) - $33,000 Lake Worth Ave. - $21,000 Generator - Town Hall Public Works 40,000 Town-wide beautification Public Works 25,000 Purchase & installation of parking kiosk N. Lake Dr. Public Works 15,000 Exterior seal coat for mural at Recreation Center Public Works 3,000 Replacement computer - Vehicle Maintenance Supervisor Public Works 1,500 $ 2,799,067 Utility Fund 1. Operating revenues are anticipated to increase $180,000, or 3.6% due to increased consumption. 2. Water and wastewater rates will increase by 2.1%. The overall impact of the rate adjustment increases the Utility Fund s anticipated revenue by $37, Repayment of 2012 bonds and 2003 Water Treatment Plant debt is budgeted at $862, Request use of reserves in the amount of $160,672 (total capital costs are $795,500). 5. Capital purchases to be funded are listed on the following page: 500 Greynolds Circle Lantana, FL (561) Fax (561)

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15 TOWN OF LANTANA ORGANIZATIONAL CHART Citizens of Lantana Town Council Citizen Advisory Boards Town Manager Consulting Engineers Legal Development Finance Police Utilities Library Public Works Services - 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 make all capital improvements in accordance with the adopted Capital Improvement Program. The Town will coordinate development of the CIP with development of the operating budget. Future operating costs associated with capital improvements will be projected and reported in the CIP and operating budget

17 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. 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, 2011 and revised on February 27, 2012 through Resolution No. R which explains the fund balance policy in further detail. Additionally, on March 12, 2012 through Ordinance No. O , the Town Council established a $3.3 million committed fund balance. The amount stems from $2,900,000 received in 1997 from town property which was sold, and in 2005, $400,000 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 60 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 30 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 30 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 2015 BUDGET SUMMARY FUND BEGINNING BALANCE REVENUES/ SOURCES EXPENDITURES/ USES ENDING BALANCE GENERAL FUND $ 7,571,147 $ 11,301,800 $ 11,301,800 $ 7,571,147 ENTERPRISE FUNDS Water & Sewer 10,755,907 5,153,082 5,313,754 10,595,235 TOTAL $ 10,755,907 $ 5,153,082 $ 5,313,754 $ 10,595,235 INTERNAL SERVICE FUNDS Insurance Fund 850, , , ,166 TOTAL $ 850,166 $ 385,910 $ 385,910 $ 850,166 SPECIAL REVENUE FUNDS Police Education Fund 17,536 5,560 5,560 17,536 Grants Fund - 1,053,200 1,053,200 - TOTAL $ 17,536 $ 1,058,760 $ 1,058,760 $ 17,536 GRAND TOTAL $ 19,194,756 $ 17,899,552 $ 18,060,224 $ 19,034,

22 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES GENERAL FUND FUND NUMBER 001 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 2012 FY 2013 FY 2014 FY2014 FY 2015 CHANGE BEGINNING BALANCES $ 9,359,576 $ 8,348,051 $ 8,386,953 $ 8,386,953 $ 7,571,147-10% REVENUES/SOURCES PROPERTY TAXES - CURRENT 2,244,532 2,177,821 2,196,115 2,121,000 2,235,434 5% PROPERTY TAXES - DISCOUNT (75,003) (73,494) (75,115) - - N/A PROPERTY TAXES - DELINQUENT 11,555 1,526 10,000 12,000 10,000-17% 1ST LOCAL OPTION FUEL TAX 179, , , , ,652 4% 2ND LOCAL OPTION FUEL TAX 84,563 84,541 89,725 81,966 89,725 9% INSURANCE PREM-PD PENSION - 610, , , ,968 9% ELECTRICITY - FRANCHISE 628,615 11,493 12,144 12,000 12,144 1% GAS - FRANCHISE 10,492 15,050 24,483 10,000 24, % COMMERCIAL SOLID WASTE FEE - 32,597 71,537 8,000 71, % COMMERCIAL SOLID WASTE FRANCHISE - 34, , , ,710-2% RESIDENTIAL SOLID WASTE FEE - 3,695 56,363 57,455 57,782 1% RESIDENTIAL SOLID WASTE FRANCHISE - 751, , , ,763 7% ELECTRICITY - UTILITY TAX 704, , , , ,816 10% WATER - UTILITY TAX 233,395 48,784 48,517 47,611 48,517 2% GAS - UTILITY TAX 49, , , , ,644-14% COMMUNICATION SERVICE TAX 329, , , , ,031 3% BUSINESS SERVICE TAX 199,839 4,519 4,685 5,328 4,685-12% PENALTY ON BUSINESS SRVC TAX 4, , , , ,843 40% BUILDING PERMITS 267, , , ,245 1% SOLID WASTE SPECIAL ASSESSMENT ,961 N/A PERMIT SURCHARGE-TRAINING 27, % OTHER BLDG & ZONING FEES 30,513 31,225 36,364 31,020 36,364 17% US DOJ VEST GRANT ,800 1,800 1,800 0% FEMA REIMB.-FEDERAL - 2, N/A FEMA REIMB.-STATE N/A FL LIBRARY COOP 4,035 4,295 4,635 4,000 4,635 16% STATE REVENUE SHARING 321, , , , ,952 3% MOBILE HOME LICENSES 23,267 21,576 23,885 22,603 23,885 6% ALCOHOLIC BEVERAGE LIC. 11,466 9,831 11,100 11,100 11,100 0% HALF CENT SALES TAX 680, , , , ,000 7% COUNTY 911 REIMBURSEMENT 31,592 25,842 21,120 22,000 24,831 13% F.I.N.D. GRANT , , % COUNTY BUSINESS SRVC TAX 26,201 22,066 26,736 23,324 26,736 15% SWA SHARED REVENUE-RECYCLING 26,498 12,994 11,840 23,589 11,840-50% CHARTER SCHOOL - 7,986 10,028 8,098 10,128 25% ALARM FEES 1,290 2,135 2,191 2,105 2,191 4% POLICE REIMBURSABLE DUTY 117, , , , ,000 0% HYPOLUXO INTERLOCAL 494, , , , ,547 2% SOUTH PALM INTERLOCAL 53,478 54,708 55,804 55,802 56,920 2% MANATEE PATROL ,000 20,000 20,000 0% JR. LIFEGUARD PROGRAM - - 3,000 3,000 3,000 0% SANITATION COLLECTION FEE 763, , N/A SPECIAL TRASH REVENUE 7,515 7, N/A RECYCLING REVENUE 106,096 73, N/A BEACH METERED PARKING 174, , , , ,509 44% BEACH DECALS 14,290 10,940 23,270 15,750 23,270 48% BOAT TRAILER DECALS 6,615 4,060 8,360 6,750 9,196 36% NATURE PRESERVE MAINT 49,734 50,676 51,303 51,433 52,251 2% COURT FINES 13,782 19,532 28,709 15,967 28,709 80% PALM BEACH COUNTY $12.50 FUNDS ,362 14, % PARKING VIOLATIONS 37,618 44,994 66,188 34,073 66,188 94% CODE VIOLATIONS 84,043 70,622 66,000 55,000 60,000 9% INTEREST INCOME 16,513 10,998 8,770 11,445 8,770-23% NET +/- OF INVESTMENT FMV 22,472 4, N/A DUNE DECK 25,784 26,557 27,354 27,351 28,173 3% SPRINT TOWER 58,048 61,288 61,982 61,982 62,710 1% FIRE STATION 63,800 63,800 63,800 63,800 63,800 0% TOWN PARKS 272, ,000 68,435-20,000 N/A

23 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES GENERAL FUND FUND NUMBER 001 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 2012 FY 2013 FY 2014 FY2014 FY 2015 CHANGE SALE OF EQUIPMENT - 7, ,090 54, % SPECIAL EVENT DONATIONS - 1,500 1, ,000 2,000-99% LIBRARY DONATIONS 3,000 2,000 2, N/A OTHER CONTRIB/DONATIONS 11, , N/A MISCELLANEOUS REVENUES 42,744 48,219 60,593 20,000 2,520, % INSURANCE REIMBURSEMENTS 110,705 26,956 75,500 45,188 60,593 34% FUEL TAX REIMBURSEMENT - 3,012 4,821 12, % TRANSFER FROM OTHER FUNDS 862, ,000 4,821 21% APPROPRIATED FUND BALANCE , % CARRYFORWARD , % TOTAL REVENUES $ 9,469,738 $ 8,507,239 $ 9,072,033 $ 9,972,246 $ 11,301,800 13% EXPENSES/USES Legislative 77,262 67, , , ,443 4% Administration 178, , , , ,622 0% Finance 283, , , , ,154 0% Legal 156, , , , ,670-28% Police 3,467,616 3,923,080 4,214,895 4,166,291 4,311,072 3% Development Services 507, , , , ,510-4% Public Works 2,133,836 2,075,696 2,008,635 2,040,388 2,024,032-1% Library 140, , , , ,600-3% Special Events 43,005 31,263 77,993 78,042 39,670-49% Non-Departmental 58, , , ,628 93,560-86% Debt Service 429, , , , ,400 14% Capital 3,004, , , ,508 2,799, % Transfers Out N/A TOTAL EXPENDITURES $ 10,481,263 $ 8,468,337 $ 9,887,839 $ 9,972,246 $ 11,301,800 13% Excess revenues over (under) expenditures (1,011,525) 38,902 (815,806) - - N/A ENDING BALANCES Nonspendable 11,170 12,768 12,800 12,800 12,800 0% Committed 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000 0% Assigned 1,172, , , % Unassigned 3,864,418 4,109,878 4,258,347 4,258,347 4,258,347 0% Fund Balance, End of Year $ 8,348,051 $ 8,386,953 $ 7,571,147 $ 8,386,953 $ 7,571,147-10%

24 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES WATER AND SEWER FUND FUND NUMBER 401 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 2012 FY 2013 FY 2014 FY2014 FY 2015 CHANGE BEGINNING BALANCE $ 11,263,064 $ 11,648,202 $ 13,103,050 $ 13,103,050 $ 10,755,907-18% REVENUES/SOURCES Charges For Services 5,016,469 5,000,059 5,097,821 4,958,701 5,138,536 4% Miscellaneous 21,821 9,506 5,707 6,870 5,707-17% Other Sources 37,818 1,376,137 12,697 2,527,793 8, % TOTAL REVENUES $ 5,076,108 $ 6,385,702 $ 5,116,225 $ 7,493,364 $ 5,153,082-31% EXPENSES/USES Legislative 51,227 44,845 72,815 75,659 79,622 5% Administration 157, , , , ,349 1% Finance 454, , , , ,763-4% Legal 62,862 45,016 37,620 42,820 34,485-19% Utilities Department 3,331,260 3,738,507 2,406,134 2,376,826 2,736,981 15% Public Works 72,158 78,168 74,298 73,988 78,189 6% Non-Departmental 46,468 27,453 16,887 16,887 18,065 7% Capital - - 3,299,077 3,317, ,500-76% Debt Service 514, , , , ,800 0% TOTAL EXPENDITURES $ 4,690,970 $ 4,930,854 $ 7,463,368 $ 7,493,364 $ 5,313,754-29% NET INCOME (LOSS) 385,138 1,454,848 (2,347,143) - (160,672) N/A ENDING BALANCES Designated/Reserved/Restricted 4,149,491 4,313,612 4,313,612 4,313,612 4,313,612 0% Undesignated/Unrestricted 7,498,711 8,789,438 6,442,295 8,789,438 6,281,623-29% NET ASSETS, END OF YEAR $ 11,648,202 $ 13,103,050 $ 10,755,907 $ 13,103,050 $ 10,595,235-19%

25 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES INSURANCE FUND FUND NUMBER 501 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 2012 FY 2013 FY 2014 FY2014 FY 2015 CHANGE BEGINNING BALANCE $ 847,267 $ 850,166 $ 850,166 $ 850,166 $ 850,166 0% REVENUES/SOURCES Charges For Services Charges For Insurance 342, , , , ,910-3% TOTAL REVENUES $ 342,622 $ 314,511 $ 323,075 $ 397,320 $ 385,910-3% EXPENDITURES/USES Workers Compensation 128, , , , ,600-9% General Liability 183, , , , ,110 11% Other Insurance 27,465 26,427-31, % Operating Expenses , % Designated for Deductibles N/A TOTAL EXPENDITURES $ 339,723 $ 314,511 $ 323,075 $ 397,320 $ 385,910-3% Net Income (Loss) 2, N/A ENDING BALANCES Designated/Reserved 850, , , , ,166 0% Undesignated N/A NET ASSETS, END OF YEAR $ 850,166 $ 850,166 $ 850,166 $ 850,166 $ 850,166 0%

26 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES POLICE EDUCATION FUND FUND NUMBER 117 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 2012 FY 2013 FY 2014 FY2014 FY 2015 CHANGE BEGINNING BALANCE $ 11,121 $ 12,680 $ 15,476 $ 15,476 $ 17,536 13% REVENUES/SOURCES Fines & Forfeitures Court fines 2,949 3,182 4,095 2,800 4,095 46% Parking violations 978 1,242 1,465 1,051 1,465 39% Use of Fund Balance , % TOTAL REVENUES $ 3,927 $ 4,424 $ 5,560 $ 7,351 $ 5,560-24% EXPENDITURES/USES Training 2,368 1,628 3,500 3,500 5,560 59% TOTAL EXPENDITURES $ 2,368 $ 1,628 $ 3,500 $ 3,500 $ 5,560 59% Excess revenues over (under) expenditures 1,559 2,796 2,060 3, % DESIGNATED FUND BALANCE, END OF YEAR $ 12,680 $ 15,476 $ 17,536 $ 19,327 $ 17,536-9%

27 ANALYSIS OF REVENUES/SOURCES AND EXPENDITURES/USES GRANTS FUND FUND NUMBER 121 ESTIMATED AMENDED ACTUAL ACTUAL ACTUAL BUDGET BUDGET % FY 2012 FY 2013 FY 2014 FY2014 FY 2015 CHANGE BEGINNING BALANCE $ - $ (1,376,767) $ (103,353) $ (103,353) $ % REVENUES/SOURCES Intergovernmental Task Force 36,900 36,000 38,700 38,700 38,700 0% Justice Assistance Grants 4,182 3,675 3,267 3, % PBC Interlocal 277, ,110 14,500-95% COPS Rehiring Grant 139,983 4, N/A ARRA DOJ JAG/Byrne Grant 1,598 25, N/A Florida Dept. of Environ. Prot ,000,000 N/A ARRA EECBG 124, , , N/A PACE 290, N/A TOTAL REVENUES $ 307,407 $ 1,343,545 $ 422,430 $ 319,077 $ 1,053, % EXPENDITURES/USES Development Services 1,538,413 35,737 38,700 38,700 38,700 0% Police 145,761 7, N/A Capital 27, , ,377 1,014, % TOTAL EXPENDITURES $ 1,684,174 $ 70,131 $ 319,077 $ 319,077 $ 1,053, % Excess revenues over (under) expenditures (1,376,767) 1,273, , N/A ENDING BALANCES Designated/Reserved (1,376,767) (103,353) - (103,353) % Undesignated N/A FUND BALANCE, END OF YEAR $ (1,376,767) $ (103,353) $ - $ (103,353) $ %

28 FISCAL YEAR 2014/15 REVENUE DETAIL PURSUANT TO FLORIDA STATUTE (2) Account Code General Special Revenue Enterprise Internal Service Total Ad Valorem Taxes 2,245,434 2,245, First Local Option Fuel Tax 184, , Second Local Option Fuel Tax 89,725 89, Utility Service Tax - Electricity 776, , Utility Service Tax - Water 256, , Utility Service Tax - Gas 48,517 48, Communications Service Tax (Chapter 202) 252, , Local Business Tax (Chapter 205) 223, , Building Permits 280, , Franchise Fee - Electricity 653, , Franchise Fee - Gas 12,144 12, Franchise Fee - Solid Waste 440, , Special Assessment 675, , Other Permits, Fees & Special Assessments 37,305 37, Federal Grant - Public Safety 1,800 1, State Grant - Culture/Recreation 4,635 1,000,000 1,004, State Revenue Sharing - Proceeds 320, , State Revenue Sharing - Mobile Home Licenses 23,885 23, State Revenue Sharing - Alcoholic Beverage Licenses 11,100 11, State Revenue Sharing - Local Government Half-Cent 775, ,000 Sl T- Local Government Unit Grant - Public Safety 24,831 14,500 39, Shared Revenue From Other Local Units 38,576 38, Payments From Other Local Units In Lieu Of Taxes 10,128 10, Internal Service Fund Fees and Charges 385, , Service Charge - Law Enforcement Services 740, , Service Charge - Water Utility 2,631,624 2,631, Service Charge - Sewer/Wastewater Utility 2,406,249 2,406, Service Charge - Water/Sewer Combination Utility 100, , Service Charge - Parking Facilities 190, , Service Charge - Other Economic Environment 38,700 38,700 Ch Service Charge - Parks and Recreation 55,251 55, Judgments and Fines - As Decided by County Court 28,709 4,095 32,804 Ci i l- Fines - Local Ordinance Violation 126,188 1, , Interest 8,770 8,839 17, Rents and Royalties 174, , Disposition of Fixed Assets 2,000 2, Contributions and Donations from Private Sources 2,520,000 2,520, Other Miscellaneous Revenues 65,414 5,707 71, Appropriated Fund Balance/Net Assets 160, ,672 Grand Total 11,301,800 1,058,760 5,313, ,910 18,060,

29 FISCAL YEAR 2014/15 EXPENDITURE DETAIL PURSUANT TO FLORIDA STATUTE (2) Account/Object Code General Special Revenue Enterprise Internal Service Legislative - Personal Services 66,814 66, Legislative - Operating Expenses 52,629 52, Executive - Personal Services 159, , Executive - Operating Expenses 30,962 30, Executive - Capital Outlay Financial and Administrative - Personal Services 250, , Financial and Administrative - Operating Expenses 90,544 90, Financial and Administrative - Capital Outlay 6,000 6, Legal Counsel - Personal Services Legal Counsel - Operating Expenses 131, , Debt Service Payments - Debt Service 492, , Other General Governmental Services - Personal Services 131, , Other General Governmental Services - Operating 92, , ,870 E Other General Governmental Services - Grants and Aids 1,000 1, Law Enforcement - Personal Services 3,832,370 5,560 3,837, Law Enforcement - Operating Expenses 478, , Law Enforcement - Capital Outlay 70,067 14,500 84, Protective Inspections - Personal Services 532, , Protective Inspections - Operating Expenses 73,070 38, , Protective Inspections - Capital Outlay 1,500 1, Other Public Safety - Personal Services Other Public Safety - Operating Expenses Other Public Safety - Capital Outlay Garbage/Solid Waste Control Services - Personal - S i - Garbage/Solid Waste Control Services - Operating - E Water-Sewer Combination Services - Personal Services 1,481,507 1,481, Water-Sewer Combination Services - Operating Expenses 2,173,947 2,173, Water-Sewer Combination Services - Capital Outlay 795, , Water-Sewer Combination Services - Debt Service 862, , Other Physical Environment - Personal Services 454, , Other Physical Environment - Operating Expenses 166, , Other Physical Environment - Capital Outlay 2,559,500 1,000,000 3,559, Road and Street Facilities - Personal Services Road and Street Facilities - Operating Expenses Road and Street Facilities - Capital Outlay Road and Street Facilities - Debt Service Libraries - Personal Services 107, , Libraries - Operating Expenses 46,190 46, Libraries - Capital Outlay 18,000 18, Parks and Recreation - Personal Services 349, , Parks and Recreation - Operating Expenses 1,053,997 1,053, Parks and Recreation - Capital Outlay 144, , Special Events - Operating Expenses 39,670 39, Inter-Fund Group Transfers Out - Other Uses - Grand Total 11,301,800 1,058,760 5,313, ,910 18,060, Total

30 PROPERTY ASSESSMENT ANALYSIS Gross Taxable Value for Fiscal Year 2014/15 $ 726,341,327 Adjusted Gross Taxable Value for Fiscal Year 2013/14 686,004,238 Total increase in Gross Taxable Value $ 40,337,089 Percentage Increase over Prior Fiscal Year 5.9% Details of Increase/(Decrease): New Construction $ 3,625, % Market conditions 36,711, % $ 40,337, % Gross Taxable Value for Fiscal Year 2013/14 $ 688,978,127 Adjusted Gross Taxable Value for Fiscal Year 2012/13 678,145,600 Total increase in Gross Taxable Value $ 10,832,527 Percentage Increase over Prior Fiscal Year 1.6% Details of Increase/(Decrease): New Construction $ 2,720, % Market conditions 8,111, % $ 10,832, % Gross Taxable Value for Fiscal Year 2012/13 $ 682,059,810 Adjusted Gross Taxable Value for Fiscal Year 2011/12 693,539,420 Total increase in Gross Taxable Value $ (11,479,610) Percentage Increase over Prior Fiscal Year -1.7% Details of Increase/(Decrease): New Construction $ 2,639, % Market conditions (14,119,079) -2.0% $ (11,479,610) -1.7% Gross Taxable Value for Fiscal Year 2011/12 $ 700,506,821 Adjusted Gross Taxable Value for Fiscal Year 2010/11 721,075,794 Total increase in Gross Taxable Value $ (20,568,973) Percentage Increase over Prior Fiscal Year -2.9% Details of Increase/(Decrease): New Construction $ 1,094, % Market conditions (21,663,621) -3.0% $ (20,568,973) -2.9%

31 ESTIMATED CHANGE IN PROPERTY TAX The schedule below shows the estimated property tax paid to the Town for fiscal year 2013/14 and 2014/15. The proposed millage rate is which is the same rate levied since FY 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 proposed value is based on the current year plus 1.5% 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, the Town is the 17 th lowest rate when comparing the combined TOTAL proposed millage rates of all authorities, according to the Property Appraiser. Single Family Assessed Value* 173, ,144 Homestead Exemption (50,000) (50,000) Taxable Value 123, ,144 Millage Rate FY 13/14 FY 14/15 Tax Change % Change Property Tax % Condominium Assessed Value 83,636 84,890 Homestead Exemption (50,000) (50,000) Taxable Value 33,636 34,890 Millage Rate Property Tax % * For properties that are homesteaded; the 2014/15 Save Our Homes cap is 1.5%

32 WHERE YOUR TAX DOLLARS GO Using the total taxable value for fiscal year 2014/15 of $726,341,327, the chart below illustrates the approximate total levy of $15,581,619 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 0.161% of the total which rounds down to zero. Children's Services $500,449 3% Health Care District $784,449 5% Town of Lantana $2,352,983 15% Fire/Rescue $2,511,761 16% Florida Inland Navigation District South Florida WMD $25,059 $279,060 0% 2% Palm Beach County $3,612,023 23% Palm Beach County Schools $5,515,836 36% $15,581,

33 WHERE YOUR TAX DOLLARS GO (continued) Below are three comparisons for a property with a taxable value of $100,000, $200,000, and $300,000, respectively. Tax Bill Comparison 2014/15: $100,000 Taxable Value Taxing Authorities Taxable Value Tax Rate / $1, /14 Total Tax Palm Beach County Schools $100,000 X $759 Palm Beach County $100,000 X $497 Fire/Rescue $100,000 X $346 Town of Lantana $100,000 X $324 Health Care District $100,000 X $108 Children's Services $100,000 X $69 South Florida WMD $100,000 X $38 Florida Inland Navigation District $100,000 X $3 Total Millage $100,000 X $2,145 Tax Bill Comparison 2014/15: $200,000 Taxable Value Taxing Authorities Taxable Value Tax Rate / $1, /14 Total Tax Palm Beach County Schools $200,000 X $1,519 Palm Beach County $200,000 X $995 Fire/Rescue $200,000 X $692 Town of Lantana $200,000 X $648 Health Care District $200,000 X $216 Children's Services $200,000 X $138 South Florida WMD $200,000 X $77 Florida Inland Navigation District $200,000 X $7 Total Millage $200,000 X $4,290 Tax Bill Comparison 2014/15: $300,000 Taxable Value Taxing Authorities Taxable Value Tax Rate / $1, /14 Total Tax Palm Beach County Schools $300,000 X $2,278 Palm Beach County $300,000 X $1,492 Fire/Rescue $300,000 X $1,037 Town of Lantana $300,000 X $972 Health Care District $300,000 X $324 Children's Services $300,000 X $207 South Florida WMD $300,000 X $115 Florida Inland Navigation District $300,000 X $10 Total Millage $300,000 X $6,

34 COMBINED PROPOSED MILLAGE RATES FOR ALL TAXING AUTHORITIES

35 CERTIFICATION OF TAXABLE VALUE Reset Form Print Form DR-420 R. 5/12 Rule 12D Florida Administrative Code Effective 11/12 Year : 2014 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 $ 681,892,760 (1) 2. Current year taxable value of personal property for operating purposes $ 42,606,364 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 1,842,203 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 726,341,327 (4) Current year net new taxable value (Add new construction, additions, rehabilitative 5. improvements increasing assessed value by at least 100%, annexations, and tangible $ 3,625,865 (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) $ 722,715,462 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series $ 686,004,238 (7) 8. Does the taxing authority include tax increment financing areas? If yes, enter number Number YES NO of worksheets (DR-420TIF) attached. If none, enter 0 0 (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-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0 0 SIGN HERE Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. Signature of Property Appraiser : Date : Electronically Certified by Property Appraiser 6/26/ :07 AM 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 -0-. Prior year operating millage levy (If prior year millage was adjusted then use adjusted 10. per $1,000 (10) millage from Form DR-422) Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000) $ 2,222,311 (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-420TIF forms) Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 2,222,311 (13) 14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420TIF forms) $ 0 (14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 722,715,462 (15) 16. Current year rolled-back rate (Line 13 divided by Line 15, multiplied by 1,000) per $1000 (16) 17. Current year proposed operating millage rate per $1000 (17) 18. Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided by 1,000) $ 2,352,983 (18) Continued on page 2

36 DR-420 R. 5/12 Page TYPE of principal authority (check one) County Municipality Independent Special District Water Management District (19) 20. Applicable taxing authority (check one) Principal Authority Dependent Special District MSTU Water Management District Basin (20) 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-420 $ 2,222,311 (22) forms) 23. Current year aggregate rolled-back rate (Line 22 divided by Line 15, multiplied by 1,000) per $1,000 (23) 24. Current year aggregate rolled-back taxes (Line 4 multiplied by Line 23, divided by 1,000) $ 2,233,427 (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 $ 2,352,983 (25) DR-420 forms) 26. Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied by 1,000) Current year proposed rate as a percent change of rolled-back rate (Line 26 divided by Line 23, minus 1, multiplied by 100) First public budget hearing S I G N H E R E Taxing Authority Certification per $1, % Date : Time : Place : Town Council Chambers, 500 Greynolds Circle, Lantana, 9/9/2014 6:00 PM Florida 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 , F.S. Signature of Chief Administrative Officer : Date : Electronically Certified by Taxing Authority Title : Contact Name and Contact Title : STEPHEN KAPLAN, FINANCE DIRECTOR DEBORAH S. MANZO, TOWN MANAGER Mailing Address : Physical Address : 500 GREYNOLDS CIRCLE 500 GREYNOLDS CIRCLE 7/29/2014 8:51 AM City, State, Zip : Phone Number : Fax Number : LANTANA, FLORIDA (26) (27) Instructions on page

37 Year: 2014 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-420MM-P R. 5/12 Rule 12D 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-420, Line per $1,000 (2) 3. Prior year maximum millage rate with a majority vote from 2013 Form DR-420MM, Line per $1,000 (3) 4. Prior year operating millage rate from Current Year Form DR-420, Line per $1,000 (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-420, Line 7 $ 686,004,238 (5) 6. Prior year maximum ad valorem proceeds with majority vote (Line 3 multiplied by Line 5 divided by 1,000) $ 7,115,579 (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-420 Line 12 $ 0 (7) 8. Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7) $ 7,115,579 (8) 9. Adjusted current year taxable value from Current Year form DR-420 Line 15 $ 722,715,462 (9) 10. Adjusted current year rolled-back rate (Line 8 divided by Line 9, multiplied by 1,000) per $1,000 (10) Calculate maximum millage levy 11. Rolled-back rate to be used for maximum millage levy calculation (Enter Line 10 if adjusted or else enter Line 2) per $1,000 (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 $1,000 (13) 14. Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10) per $1,000 (14) 15. Current year proposed millage rate per $1,000 (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 $1,000 (17) 18. Current year gross taxable value from Current Year Form DR-420, Line 4 $ 726,341,327 (18) Continued - 29 on - page 2

38 Taxing Authority : Lantana DR-420MM-P R. 5/12 Page Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000) $ 2,352,983 (19) Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided by 20. $ (20) 1,000) 7,376,505 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-420MM-P) $ 0 (21) 22. Total current year proposed taxes (Line 19 plus Line 21) $ 2,352,983 (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 20 from each district's Form DR-420MM-P) $ 0 (23) 24. Total taxes at maximum millage rate (Line 20 plus Line 23) $ 7,376,505 (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 , 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 : 500 GREYNOLDS CIRCLE 500 GREYNOLDS CIRCLE 7/29/2014 8:51 AM City, State, Zip : Phone Number : Fax Number : LANTANA, FLORIDA Complete and submit this form DR-420MM-P, Maximum Millage Levy Calculation-Preliminary Disclosure, to your property appraiser with the form DR-420, Certification of Taxable Value. Instructions - 30 on - page 3

39 REAL PROPERTY COMPARISON BY CATEGORY Fiscal Year 2012 Fiscal Year 2013 Taxable Value % of Value Taxable Value % of Value Vacant Residential 14,854, % 16,038, % Single Family Residential 341,771, % 331,673, % Mobile Homes 36, % 36, % Multi-family 10 units or more 10,200, % 9,842, % Condominiums 88,976, % 81,657, % Cooperatives 2,320, % 2,279, % Ret. Homes and Misc. Res. 22,995, % 33,855, % Multi-family less than 10 units 25,817, % 22,897, % Vacant Commercial 4,243, % 4,633, % Improved Commercial 105,215, % 99,879, % Vacant Industrial 3,272, % 3,046, % Improved Industrial 25,553, % 24,930, % Agricultural - 0.0% - 0.0% Institutional 1,936, % 858, % Government - 0.0% - 0.0% Leasehold Interests 485, % 2,784, % Miscellaneous 690, % 671, % Centrally Assessed - 0.0% - 0.0% Non-Agricultural Acreage - 0.0% 21.8% - 0.0% 21.5% Line 1 of DR ,370, ,084,383 Fiscal Year 2014 Fiscal Year 2015 Taxable Value % of Value Taxable Value % of Value Vacant Residential 12,158, % 12,277, % Single Family Residential 336,317, % 356,201, % Mobile Homes - 0.0% - 0.0% Multi-family 10 units or more 10,960, % 11,940, % Condominiums 84,550, % 91,732, % Cooperatives 2,307, % 1,753, % Ret. Homes and Misc. Res. 35,123, % 36,894, % Multi-family less than 10 units 25,512, % 28,536, % Vacant Commercial 4,567, % 3,855, % Improved Commercial 101,990, % 109,353, % Vacant Industrial 1,670, % 1,726, % Improved Industrial 26,832, % 25,556, % Agricultural - 0.0% - 0.0% Institutional 2,838, % 946, % Government - 0.0% - 0.0% Leasehold Interests 2,795, % 444, % Miscellaneous 671, % 672, % Centrally Assessed - 0.0% - 0.0% Non-Agricultural Acreage - 0.0% 21.8% - 0.0% 20.9% Line 1 of DR ,296, ,892,

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43 TOWN COUNCIL Council Member Council Member Mayor Vice Mayor Vice Mayor Pro Tem Budgeted Positions Allocation % General Fund Utility Fund Full Time Total

44 TOWN COUNCIL The Town Council is the legislative and policy making body of the Town. The council consists of the mayor and four council members who 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 7:00 p.m. on the second and fourth Monday of each month. In order to encourage resident participation, agendas are posted at Town facilities, area businesses, and on the Town web site. FY 2015 GOALS TOWN COUNCIL 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 BUDGET CATEGORY SUMMARY - TOWN COUNCIL Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 113, , , ,350 Operating 24,800 17,175 83,207 87,715 Capital Outlay Total 138, , , ,

45 BUDGET CATEGORY EXPLANATIONS 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

46 TOWN ADMINISTRATION Town Manager Executive Assistant / Deputy Clerk Town Clerk Development Services Finance Legal Library Public Works Police Utilities Budgeted Positions Allocation % General Fund Utility Fund Town Manager Executive Asst. / Deputy Clerk *(Formerly Special Projects Coordinator / Deputy Clerk) Town Clerk Total *Position title was changed in Fiscal Year 2014 to conform to industry standards, but the job description and responsibilities remained the same

47 ADMINISTRATION 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 eight (8) 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. Within the Administration Department are the Town Manager and Town Clerk Divisions. This Department also administers the Town s Emergency Management Plan and coordinates negotiations of agreements and contracts. The Town Clerk is responsible for preparing the council meeting agendas, attends all official meetings of the council and as well as advisory boards in person or by deputy and keeps the minutes of its proceedings, attests all resolutions, ordinances and contracts, and codifies ordinances. The Town Clerk also is 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. The Town Clerk is the custodian of the Town seal and also handles 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 MEASUREMENTS - ADMINISTRATION Activity Actual FY 2012 Actual FY 2013 Estimated FY 2014 Projected FY 2015 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, 450 1,495 1,500 1,500 Facility Rental Inquiries FY 2015 GOALS AND OBJECTIVES - ADMINISTRATION GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objectives: Maintain Town events that bring the community together

48 Continue Comprehensive Neighborhood Enhancement Program (CNEP) efforts. 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. Work with the State regarding the disposition of the AG Holley Property. FY 2014 ACHIEVEMENTS ADMINISTRATION GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objective: Maintain Town events that bring the community together. Status: The Town has continued to have successful community events including the Ocean Avenue Bridge Opening Party, Winterfest, Volunteer Appreciation Breakfast, and the Fourth of July Celebration. Objective: Continue Comprehensive Neighborhood Enhancement Program (CNEP) efforts. Status: Town staff held a community meeting to inform Hypoluxo Island residents of the process for determining the need for traffic calming devises. The Town also worked with Lantana Cove residents for a traffic study for S. Lake Drive. Objective: Implement beautification projects throughout the Town. Status: There are ongoing beautification projects throughout the Town. Trees have been relocated from the Lantana Beach to Bicentennial and Sportsman s Parks, Maddock Park, and Broadway. New landscaping was placed at the Four Corners area on Hypoluxo Island

49 Objective: Invest in infrastructure projects including road paving and drainage projects. Status: The Town continues to pave streets and stripe roadways. The Beach parking and Sportsman s Park parking lots were repaved and new day docks were constructed at Sportsman s Park. Enhancements were made to traffic and street name signage, light pole banners were replaced. Improvements continue to be made to Maddock and Beach Parks. In addition, the 1 MG water storage tank was rehabilitated and the tennis courts at the Recreation Center were resurfaced. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objective: Analyze existing processes to determine the best way to deliver services. Status: Management continues to update and implement town-wide policies and procedures. A resident survey was mailed in May to gain feedback from residents on Town services and customer service. Objective: Maintain education for employees on the Inspector General s process and Code of Ethics. Status: Staff facilitated training for new employees and board members. Staff is coordinating with the Palm Beach County Commission on Ethics for a follow-up training for all employees, officials and board members. Educational materials continue to be provided to employees. Objective: Coordinate with other jurisdictions regarding sharing of information and services. Status: Town staff has been collaborating 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. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Objective: Coordinate with businesses and the Greater Lantana Chamber of Commerce

50 Status: The Town collaborated with the Greater Lantana Chamber of Commerce for the Ocean Avenue Bridge Opening Party, Fourth of July Celebration and the Hypoluxo-Lantana Kiwanis and Greater Lantana Chamber of Commerce for Winterfest. There is continued participation in Chamber meetings and activities. Work with the State regarding the disposition of the AG Holley Property and preservation of the natural scrub area. Status: The Town has continued working with the State through the closing of the AG Holley Property and the State s disposition of the property. The Town hired a lobbyist to facilitate the process and communicate the Town s interests in regards to the property. BUDGET CATEGORY SUMMARY - ADMINISTRATION Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 282, , , ,930 Operating 59,749 64,216 61,891 55,041 Capital Outlay - 3, Total 342, , , ,971 BUDGET CATEGORY EXPLANATIONS 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

51 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

52 FINANCE The Finance Department is responsible for financial and risk management, human resources, utility billing and collections, information technology and computer operations for the Town. The department consists of four divisions: financial services, human resources, information technology, and utility billing. The department provides services both internally for other departments and externally to our residents at Town Hall. It provides support services to other departments through accounting, financial reporting, accounts payable, fixed assets control, payroll, information technology support and risk management. 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. Some of these include employment openings, drug testing, health and life insurance. This division is also responsible for risk management which includes property, liability and workers compensation insurance. 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

53 PERFORMANCE MEASUREMENTS FINANCE Activity Actual FY 2012 Actual FY 2013 Estimated FY 2014 Projected FY 2015 Accounts payable checks processed 2,205 2,218 2,220 2,220 Payroll checks/direct deposit advices 2,823 2,633 2,550 2,550 Purchase orders issued Payments processed 38,191 38,491 38,500 38,500 Garage sale permits issued Parking decals issued (formerly beach decals) Boat trailer decals issued Alarm decals issued Utility bills processed 38,914 39,097 39,500 39,500 New utility accounts opened Final utility bills processed ACH utility payments 4,317 4,419 4,500 4,600 New software installed New hardware installed I.T. repair tickets opened- hardware I.T. repair tickets opened - software I.T. repair tickets opened communications I.T. repair tickets completed Number of computers maintained Number of servers maintained Communication equipment repaired and maintained FY 2015 GOALS AND OBJECTIVES FINANCE GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Short-Term Objectives: Maintain a high level of customer service by resolving customer concerns within 24 hours. Continue to provide and promote the e-notification service as well as ACH payment option for customer s water bill. Review and refine network security testing. Streamline and centralize information presented on the Town website. Provide technology, financial, and H.R.-related training classes to town staff. Long-Term Objectives: Continue the process of implementing electronic format for financial documents to include but not limited to utility work orders and adjustments, correspondences

54 from customers and financial work papers for the truth-in-millage and annual financial reports to reduce paper and storage space. Continue to reduce the number of servers and workstations required for Town use. Continued enhancement to the Town s website. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Short-Term Objectives: Provide an annual training session to departments on the Town s Purchasing Policies. 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. FY 2014 ACHIEVEMENTS FINANCE GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Short-Term Objectives: Maintain a high level of customer service by resolving customer concerns within 24 hours. Status: Our staff returned all customer-related communication with customers within 24 hours and strives to resolve their issue within the same time frame. Provide and promote an e-bill option for customer s water bill. Status: We have implemented and promoted an e-notification service to our customers which allows them to receive a summary of their bill ed directly to them. Provide technical support to other departments. Status: I.T. staff provided assistance with the significant renovation to the Police Department s dispatch center. This included replacing new lines and removing dead ones. Extensive mapping occurred due to the amount of preexisting wires. Continue to improve our existing Information Technology infrastructure. Status: Continuing with the virtualization of Town I.T. resources, we have moved multiple servers to a virtualized platform. These include the Naviline server, DNS (Domain Name Server), web server, archiving server, and Active Directory

55 domain controller. We will continue to virtualize additional servers through FY15. Upgrade server. Status: Completed the conversion from Microsoft Exchange 2003 to Exchange 2010 which allowed for enhanced features through Outlook Web Access. Deployment of new public Library Internet stations. Status: We have installed eight new Windows 8.1 Internet stations for the public to utilize at the Lantana Library. Convert reminder notices, accounts payable checks and payroll direct deposits to laser printing. Status: We have migrated the printing of utility reminder notices, accounts payable checks and payroll direct deposit to a laser printer. We also implemented the option for employees to receive their direct deposit via . Update and refine the Town of Lantana s website. Status: We continued to refine our website during FY14, and will continue review and updates to The website committee met three times and discussed various issues such as web site format and content. I.T. reviews different aspects of our web pages each month. Long-Term Objectives: Continue the process of implementing electronic format for financial documents and reports to reduce paper and storage space. Status: We converted all accounts payable documents including check requests, purchase orders, vendor files and reports, payroll documents and reports, utility billing and account receivable reports, journal entries, bank statements; fixed asset records and reports to electronic format which are stored on the file server. This has reduced the amount of paper we consume as well as storage space. Expand Information Technology s offsite data storage. Status: Offsite backups have been implemented for the Town Hall file server. We plan on implementing a similar plan for the Police Department file server

56 GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Short-Term Objectives: Provide an annual training session to departments on the Town s Purchasing Policies. Status: We will be hosting a training session within the next few months to provide employees a better understanding of the purchasing process to include but not limited to an overview of the purchasing policy, creating a requisition, requesting payment and examples of common misunderstandings. This will give each employee the opportunity to ask questions for further clarification. In addition, we will be providing a How To manual on creating a requisition. We also provided a How To manual on running general ledger account detail reports. Research various investment vehicles to place the Town s surplus funds that will maximize safety of principal while providing improved investment returns. Status: We moved approximately $6 million into higher yielding accounts during FY14 to maximize our investment returns. Replace fleet of mobile cells and research plans for potential savings. Status: The mobile phone fleet was updated and service plans were altered to reflect an anticipated savings of $1,000 per year. Prepare an all-inclusive written document for disaster recovery processes relating to Information Technology. Status: I.T. disaster recovering manuals and guides have been created. Prepare Police Department s I.T. infrastructure to comply with State requirements. Status: The Criminal Justice Information Systems division of the Florida Department of Law Enforcement prepared an on-site audit of existing network and computer infrastructure to ensure compliance. The audit was successful with a final exit report listed no material issues

57 BUDGET CATEGORY SUMMARY FINANCE Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 627, , , ,390 Operating 271, , , ,527 Capital Outlay 48,946 63,096 98,189 6,000 Total 947, ,281 1,000, ,917 BUDGET CATEGORY EXPLANATIONS FINANCE 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

58 LEGAL 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 - LEGAL Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 14,039 14,645 15,990 - Operating 225, , , ,155 Capital Outlay Total 239, , , ,155 BUDGET CATEGORY EXPLANATIONS - LEGAL Personal Services During FY 2014, the Town changed attorneys. The new attorney will 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

59 POLICE DEPARTMENT Chief of Police (1) Administrative Services Secretary (2) Commander (1) Accreditation Officer (1) 1 Sergeants (4) Communications Supervisor (1) Detective Bureau Sergeant (1) Marine Safety Supervisor (1) Patrol Officers (13) Dispatchers (4) 2 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 (.215 FTE) Part Time Officer (.918 FTE) Reserve Officers (5) Citizen Observer Program (6) Budgeted Positions Allocation % General Fund Utility Fund Full Time Part Time* Total Volunteers These positions are duty assignments granted to Patrol Officers and do not constitute a position change. The Investigator assignment is considered working out of classification. 2 Increased the number of dispatchers by 1 FTE. In March 2013, the Police Department absorbed the Marine Safety Division from Public Works Denotes volunteer positions

60 POLICE The Lantana Police Department is committed to the delivery of courteous, professional law enforcement and community services to the citizens of Lantana. In doing this we will enhance the quality of life for those who live in and visit the Town of Lantana. The Police Department is organized into five divisions: Administrative Services, Uniform Services, Detective Bureau, Support Services, and Marine Safety. The Administrative Services division consists of the Chief of Police, the Division Commander and two secretaries. The Chief of Police is responsible for the overall daily operation of the Police Department. The secretaries are responsible for managing and maintaining all reports, crime data, records, and administrative matters. The Division Commander is responsible for emergency management, training, policy development, personnel administration, employee relations as well as internal affairs and the Support Services division. The Accreditation Officer is responsible for the accreditation process, community and school liaison, coordinates youth activities and oversees our Police Explorer and Cadet Programs and coordinates other special projects. 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 Uniform Services division consists of four Sergeants, seventeen Officers and one Community Service Aide. This total includes four officers that are assigned under contract to the Town of Hypoluxo. The Uniform Services personnel patrol 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 consists of one Sergeant, one detective, and one investigator. Additionally, the Detective Bureau Sergeant is also responsible for the Professional Standards function of the Police Department including internal affairs investigations, applicant processing and training. 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,

61 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 Marine Safety division consists of the Marine Safety Supervisor, Marine Safety Officer, two Ocean Lifeguards and part time Ocean Lifeguards. 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. PERFORMANCE MEASUREMENTS - POLICE Activity Actual FY 2012 Actual FY 2013 Projected FY 2014 Projected FY 2015 Calls for Service (Lantana & Hypoluxo) 45,058 49,786 46,551 66,000 CNEP & Association Meetings (Lantana and Hypoluxo) CARE visits House checks Selective Traffic Enforcement Programs (STEP) Traffic Enforcement Operations Problem Oriented Policing Projects FY 2015 GOALS AND OBJECTIVES - POLICE GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Short-Term 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. 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, Selective Traffic Enforcement Programs, and using the Town s newsletter. Participate in Manatee and Blue Lighting campaigns as requested by partnering agencies

62 Participate with the Substance Awareness Coalition to address underage drinking and the illegal sale of alcohol to minors by local businesses. Long-Term Objectives: 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. Short-Term 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 and a Juvenile prevention program during the summer. 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. Long-Term Objectives: Maintain accreditation standards through staff inspections and policy review. 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 training. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY. Short-Term Objective: 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. Maintain a positive relationship with the Town of South Palm Beach for dispatch services. Long-Term Objectives: 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

63 FY 2014 ACHIEVEMENTS - POLICE GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE. Objective: 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 increased the number of Selected Traffic Enforcement Programs. The Department attended 100% of the requested Hypoluxo association meetings to address traffic related concerns. Objective: Participate in Manatee and Blue Lightning campaigns as requested by partnering agencies. Status: The Department utilized the marine unit to participate in the Manatee grant program 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. Objective: Continue to develop positive relationships with the community by increasing positive contact with citizens through the use of bicycle unit, marine patrols, CNEP 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 Department continues to recruit and promote the Citizen Police Academy in an effort to obtain a sufficient amount of members. The Citizen on Patrol members donated in excess of 400 hours to parking enforcement and other enforcement related matters. The Department is scheduled to implement the Junior Lifeguard program during the summer. Objective: 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. Objective: Continue support of the youth by providing Police Explorer and Cadet programs

64 Status: The Department currently has (19) nineteen participants in the Police and Cadet program who assist the Town throughout the year with various events. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY. Objective: 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. The Department participated in the holiday gift drive for needy families and provided gifts and food to over 50 local families. The Police Department assisted the Kiwanis Club with the delivery of over 700 Thanksgiving Dinners. The Explorers also raised approximately $1,250 for gifts and clothing for the local children in need and adopted five families during the Holidays who received dinner followed by a shopping spree. Officers and members of the Explorer and Cadet program assisted the Town of Hypoluxo in their open house winter event. The Department continues to provide police services for the Town of Hypoluxo. The officers assigned to the Town of Hypoluxo attend both council and association meetings. The 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 held a Thanksgiving luncheon for the members and delivered Christmas Dinners to them, along with conducting weekly welfare checks. There are presently twelve residents on the list who receive weekly visits from Police Department personnel. Objective: 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 Lantana Bridge Opening Party, July 4 th Celebration and Winterfest. Members of the department continue to attend Chamber of Commerce EDF events

65 BUDGET CATEGORY SUMMARY - POLICE Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 3,427,779 3,328,140 3,717,770 3,837,930 Operating 429, , , ,702 Capital Outlay 284, , ,340 84,567 Total 4,141,890 4,025,349 4,321,131 4,401,199 BUDGET CATEGORY EXPLANATIONS - POLICE 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. 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 gas, oil, and lubricants for departmental vehicles and repairs and maintenance on the department s bike unit. Capital Outlay Detail of capital outlay is explained in the Capital Improvements Program section

66 DEVELOPMENT SERVICES Development Services Director (1) Building Official (1) Code Enforcement Supervisor (1) Community Planner (1) Building Division Coordinator (1) Permit & Business Tax Coordinator (1) Code Enforcement Officer (2) Budgeted Positions Allocation % General Fund Utility Fund Director Building Official Building Division Coordinator Permit & Business Tax Coordinator Code Enforcement Supervisor Code Enforcement Officer Community Planner Total Building Official is proposed for FY 2014/15 to provide services internally

67 DEVELOPMENT SERVICES The Development Services Department provides various services related to the physical development of the Town. The department is responsible for land use planning and redevelopment planning, building plans review and permitting, business tax receipts, inspections, code enforcement and compliance with the National Flood Insurance Program (NFIP). The department seeks opportunities to act as a catalyst for the economic well being of the Town s business community by encouraging growth, expansion, retention, and redevelopment. The department also provides staff support to the Town Planning Commission and Local Planning Agency. The Development Services Department consists of three divisions: Administration, Building Inspections and Code Enforcement. 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

68 PERFORMANCE MEASUREMENTS DEVELOPMENT SERVICES Activity Actual FY 2012 Actual FY 2013 Estimated FY 2014 Projected FY 2015 Comprehensive Plan Amendments Special Exceptions Processed Variances Processed Site Plans Processed Building permits issued Total Permit Value $11,008,847 $10,177,154 $12,000,000 $16,000,000 Building Inspections 1,250 1,193 1,300 1,325 Code Enforcement Friendly reminders Code Enf. Notices of Violation issued Code citations issued Repeat Citations Data not Abatements collected Special Magistrate cases Business Tax Receipts (BTR) issued 1,268 1,288 1,315 1,325 Contractors registered 1,825 1,850 1,850 1,850 FY 2015 GOALS AND OBJECTIVES DEVELOPMENT SERVICES GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Short-Term Objectives: 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 and to maximize property values. This will include the identification and abatement of vacant and abandoned properties. Long-Term Objectives: Continue to promote redevelopment of the A.G. Holley State Hospital site 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 Long-Term Objectives: Continue to improve the efficiency, effectiveness and quality of service of the building division processes and activities, including expedited permitting. 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

69 GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Long-Term 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. FY 2014 ACHIEVEMENTS DEVELOPMENT SERVICES GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Short-Term 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. Long-Term Objectives: Continue to promote redevelopment of the A.G. Holley State Hospital site to create a mixed-use industrial area. Status: Town staff worked with the State of Florida to accomplish the sale of the property and continues to work with the new owner to promote its redevelopment. Continue to improve the efficiency and effectiveness of the code compliance program throughout the Town. Status: The Town continuously monitors 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. Continue CNEP Neighborhood Enhancement Program. Status: During FY 2014, the Town held meetings with residents of the southern end of Hypoluxo Island to discuss traffic calming needs and proposals

70 BUDGET CATEGORY SUMMARY DEVELOPMENT SERVICES Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 470, , , ,440 Operating 1,453, , , ,770 Capital Outlay 225,520 14,802 26,042 1,500 Total 2,149, , , ,710 BUDGET CATEGORY EXPLANATIONS DEVELOPMENT SERVICES 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. Increases are due to the anticipated hiring of a building official to perform tasks currently provided by an outside provider. 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 Detail of capital outlay is explained in the Capital Improvements Program section

71 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

72 LIBRARY 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 2 part-time library assistants 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 MEASUREMENTS LIBRARY Activity Actual FY 2012 Actual FY 2013 Estimated FY 2014 Projected FY2015 New borrowers cards issued Books borrowed 13,748 13,278 13,500 15,000 E books borrowed Hours of public internet use 10,123 10,895 11,550 12,000 Attendance at Library programs Books cataloged and processed 1,297 1,163 1,100 1,300 Periodicals subscriptions maintained FY 2015 GOALS AND OBJECTIVES LIBRARY GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Short-Term 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 10 A.M. to 2 P.M. October-May

73 Long-Term Objectives: 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 Short-Term Objectives: Identify and remove from the collection approximately 1,000 unused and out-of-date books. Attract families to the Library as library borrowers. Our goal is to issue 500 new library cards in FY Increase library collection s attractiveness and usefulness by adding 1,300 new books. FY 2014 ACHIEVEMENTS LIBRARY GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objective: Offer tutorials on personal computer basics, Internet use, word processing, and e- mail. Status: From October, 2013 through April, 2014, 31 learners attended our computer tutorials. Objective: Provide free, high-speed public access to the Internet. Status: From October, 2013 through March, 2014, 7,222 individuals spent 5,775 hours using our work stations for word processing, Internet searches, job applications, and E- mail. Objective With Friends of the Library assistance, improve Library garden. Status: A grant from the Florida Wildflower Council, matched by the Friends of the Library combined with the volunteer efforts of Nova University s Nature Club, led by local resident and Nova Professor Paul Arena provided 60 Florida native flowering plants for the Ocean Avenue front and 3 rd Street side of the Library building.. Objective: Provide Saturday opening hours from 10 A.M. to 2 P.M. October-May. Status: The Library s Saturday hours (10A.M.-2P.M.) commenced on September 7, From September, 2013 through March, 2014 a total of 878 people have used the

74 Library on these Saturdays. The average Saturday attendance over this period has been 29. For February and March, 2014 this has risen to 38. Long-Term Objectives: 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: A grant from the Lantana Library Foundation enabled the Library to add to its web site free access to downloadable issues of 22 popular magazines, including Business Week, The Economist, Ladies Home Journal, Newsweek, and Rolling Stone. Anyone with our library card can download the current issue of the magazines to their Kindle, I-Pad, laptop or tablet and read the same full color page that they would see in the printed magazine. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Objective: Identify and remove from the collection approximately 1,000 unused and out-of-date books. Status: From October, 2013 through April, 2014, the Library has withdrawn 302 out-ofdate, unused, or damaged books. Objective: Attract families to the Library as library borrowers. Our goal is to issue 600 new library cards in FY Status: At the end of March, 2014, the Library had issued 232 new cards. Objective: Increase library collection s attractiveness and usefulness by adding 1,500 new books. Status: From October, 2013 through April, 2014, the Library added 555 new books

75 BUDGET CATEGORY SUMMARY LIBRARY Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 102, , , ,410 Operating 46,755 43,867 50,105 46,190 Capital Outlay 19,367 37,200 34,677 18,000 Total 168, , , ,600 BUDGET CATEGORY EXPLANATIONS LIBRARY 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 is explained in the Capital Improvements Program section

76 UTILITIES DEPARTMENT Utilities Director (1) Administrative Assistant (.5) 1 Project Coordinator (.5) 2 Utilities Manager (1) Chief Water Plant Operator (1) Meter Reader (1) System Service Worker I (5) Water Plant Operator I C License (2) Budgeted Positions Allocation % General Fund Utility Fund Project Coordinator Administrative Assistant Full Time Total Administrative Assistant is split with the Public Works Department. 2 The Project Coordinator position is split with the Public Works Department

77 UTILITIES DEPARTMENT The Utilities Department (Water Treatment Plant and Water/Wastewater) provides responsive, efficient, high quality Utility Services to its customers in order to preserve the healthy and pleasing living environment established in the Town of Lantana. The Utilities Department consists of three divisions: Administration, Water Plant and Water Service/Wastewater Service. The Utilities Director, Chief Water Treatment Plant Operator and Utilities Manager are responsible for staffing and organizing the Utility Activities. 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 Water Treatment Plant Activity is responsible for providing safe drinking water to all Town residents. This activity maintains a water treatment facility, which regularly distributes approximately 700 million gallons yearly to its customers. The Chief Water Plant Operator A and two 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. 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 stormwater drainage system. System Service Workers also provide daily maintenance to eighteen (18) lift stations and their related subsystems, make emergency repairs on both systems as needed and provide twenty-four hour emergency response when necessary

78 PERFORMANCE MEASUREMENTS UTILITIES Activity Actual FY 2012 Actual FY 2013 Estimated FY 2014 Projected FY 2015 Treated, pumped and dispensed water 626 million gallons 672 million gallons 700 million gallons 725 million gallons Collected, transmitted and pumped sewage 382million gallons 395 million gallons 450 million gallons 500 million gallons Water distribution system maintained 224,852 linear feet 224,852 linear feet 224,852 linear feet 224,852 linear feet # of meters read per year 44,316 44,320 44,344 44,344 # of wells maintained # of fire hydrants maintained # of sanitary sewer manholes maintained Wastewater collection system maintained 156,686 linear feet 156,686 linear feet 156,686 linear feet 156,686 linear feet # of lift stations maintained Piping/culverts maintained 12,305 linear feet 12,305 linear feet 12,605 linear feet 12,605 linear feet # of inlets/catch basins/ manholes maintained FY 2015 GOALS AND OBJECTIVES - UTILITIES GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Short-Term Objectives: Provide responsive and efficient utilities services to both residents and business owners in the Town. Maintain the water quality standards set forth by the clean drinking water act provided by our water treatment plant. Continue meter change out program based on the meter reading cycle of the Water Distribution System to improve the accuracy of the Town s residential consumption. Continue to flow test and lubricate all 374 hydrants. Continue wastewater manhole and wastewater main rehabilitation program for structures that are over 30 years old. Continue inspection and repair of wastewater mains to ensure structural integrity

79 GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Short and Long-Term Objective: Maintain infrastructure through improvement projects as laid out in the water and wastewater facilities work plan. FY 2014 ACHIEVEMENTS UTILITIES GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objective: Ensure that the Utilities 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 hour of receiving the request. The department places a high priority on all service requests. 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 60% of this program has been completed to date. Every year approximately 365 meters are replaced due to age or usage. Objective: Continue to flow test and lubricate all 347 hydrants. Status: Flow tested and lubricated 30 fire hydrants. Objective: Institute a wastewater manhole and wastewater main rehabilitation program for structures that are over 30 years old. Status: Rehabilitated this year; 5,000 feet of wastewater mains are in the process of being relined. Objective: Continue inspection and repair of wastewater mains and lift stations to ensure structural integrity. Status: Three out of the eighteen lift stations were rehabilitated

80 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 replacement of a 10 subaqueous force main, telemetry for all 18 lift stations and two storm stations and lift stations are undergoing rehabilitation. BUDGET CATEGORY SUMMARY UTILITIES DEPARTMENT Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 691, , , ,458 Operating 1,976,972 2,599,586 1,609,173 1,921,523 Capital Outlay 1,362,930 2,421,275 3,280, ,500 Total 4,031,789 5,741,301 5,656,831 3,532,481 BUDGET CATEGORY EXPLANATIONS UTILITIES DEPARTMENT Personal Services This category includes the salaries, related payroll expenditures, pension, health insurance, drug testing and uniforms for the Utilities Department. In addition, this classification provides funding for educational training programs. Operating Items included in this category are communication and utility services; the water distribution and sewer system. Funding for contractual services, including professional engineering services, is also provided for in this classification. Capital Outlay Detail of capital outlay is explained in the Capital Improvements Program section

81 DEPARTMENT OF PUBLIC WORKS Public Works Director (1) Administrative Assistant (.5) Project Coordinator (.5) Facilities Maintenance Supervisor (1) Streets & Grounds Maintenance Supervisor (1) Vehicle Maintenance Supervisor (1) Maintenance Worker I - Facilities (3) Streets & Grounds Maintenance Foreman (1) Mechanic (1) Maintenance Worker I - Streets (4) Budgeted Positions Allocation % General Fund Utility Fund Director Project Coordinator Facilities Maintenance Supervisor Streets & Grounds Foreman (Formerly Parks & Grounds Maintenance Supervisor) Maintenance Worker Vehicle Maintenance Supervisor Mechanic Streets & Grounds Maintenance Supervisor (Formerly Roads & Sanitation Supervisor) Administrative Assistant Sanitation Worker Equipment Operator Heavy Equipment Operator Marine Safety Lieutenant Marine Safety Officer II Ocean Lifeguard Total The Project Coordinator position was reclassified during fiscal year to assist procurement and tracking of capital projects. The position s cost and responsibility is shared with the Utilities Department. 2 The Administrative Assistant position s cost and responsibility is shared with the Utilities Department. 3 There was a reduction in positions due to the outsourcing of solid waste in Fiscal Year The Marine Safety Division was transferred to the Police Department in Fiscal Year

82 DEPARTMENT OF PUBLIC WORKS The Department of Public Works provides responsive, efficient and high quality maintenance services to its customers in order to preserve the healthy and pleasing living environment established in the Town of Lantana. 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 Facilities Maintenance division is responsible for the upkeep and repair of 53,068 square feet of Town-owned facilities. The division maintains the HVAC system, coordinates custodial services, and completes routine repairs and maintenance of 27 town buildings. The division is in charge of all inspections of town property including; buildings, playground equipment, A/C units, hurricane shutters and lighting. The division is also responsible for maintenance of all town irrigation systems. The Vehicle Maintenance division provides routine maintenance and repairs to vehicles, generators, trailers, small engines and pieces of heavy equipment. Beginning in the fiscal year, the Parks & Grounds Maintenance and Roads & Sanitation divisions will be combined into Streets & Grounds Maintenance. This will provide for a more efficient and effective manner of delivering services. The Streets & Grounds Maintenance division is responsible for the maintenance and repairs of approximately lane miles in town, all public sidewalks and bus shelters. The division is also responsible for the upkeep and maintenance of approximately 59 acres of public ground, which includes Town parks and the Nature Preserve. The division maintains all trees and is responsible for the collection of garbage on public grounds. The majority of grounds maintenance has been contracted out in order to provide more cost-effective services. In addition, the Town receives funding from the Carlisle for the operation & maintenance of the Nature Preserve. The Department of Public Works personnel are also currently maintaining foreclosed homes throughout the town

83 PERFORMANCE MEASUREMENTS PUBLIC WORKS Activity Actual FY 2012 Actual FY 2013 Estimated FY 2014 Projected FY 2015 Turf /Grounds Maintained 59 acres 59 acres 60 acres 60 acres Bus Stops Maintained Bus Shelters Maintained Irrigation Systems Maintained Buildings Maintained Buildings Maintained Square Footage 50,034 sq. feet 50,259 sq. feet 53,068 sq. feet 53,068 sq. ft. 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 140 sq. yards 150 sq. yards 140 sq. yards 150 sq. yards Litter Pick-up 500 Pounds 500 Pounds 500 Pounds 500 Pounds Citizen Requests Processed FY 2015 GOALS AND OBJECTIVES PUBLIC WORKS GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Short-Term Objectives: Coordinate with CNEP on neighborhood improvements. Improve and upgrade park infrastructure. Continue to provide a safe, clean and enjoyable beach. Implement sidewalk repair/replacement program to provide residents with safe sidewalks in town. Provide a pleasing environment and direction for residents through our street sign project. Continue street striping project. Long-Term Objectives: Maintain and increase tree canopy throughout the Town. Educate the public on the benefits of a Green community. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES Short and Long Term Objectives: Provide residents with information on forestry and arboriculture through brochures, informational sheets and on-site visits

84 Continue an aggressive course of inspection, repair and renovation programs that will ensure the safety of our Town s parks, playgrounds and buildings. Maintain and incorporate energy saving practices in all town buildings. Conduct employee improvement programs through in-house training and focus groups. GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND BUSINESS COMMUNITY Short and Long-Term Objective: Focus on maintenance and overall appearance of the Town as a clean and attractive environment. FY 2014 ACHIEVEMENTS PUBLIC WORKS GOAL: PRESERVE LANTANA S HOME TOWN CHARACTER AND QUALITY OF LIFE Objective: Coordinate with CNEP on neighborhood improvements. Status: Completed traffic counting survey for potential speed bumps on S. Atlantic Drive on Hypoluxo Island and S. Lake Drive between Pine Street and E. Ocean Ave. Street closure gates were installed on Gator Drive replacing dead end islands. Objective: Improve and upgrade park infrastructures. Status: Town wide park irrigation systems were upgraded and in some cases replaced with more energy efficient systems (Bicentennial & Sportsman s Parks); Re-surfaced the Tennis Courts at the Recreation Center; Parking meters were installed in Bicentennial Park. Objective: Continue to provide a safe, clean and enjoyable Municipal Beach Complex. Status: The beach 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. The Parking Lot Drainage system has been repaired along with reconstructing the parking area. Two (2) Parking Kiosks have been installed replacing the existing parking meters. Objective: Continue our sidewalk repair/replacement program to provide residents with safe sidewalks in town. Status: We replaced 140 square feet of deteriorating/worn-out sidewalk

85 Objective: Continue to provide a pleasing environment and direction for residents through our street sign beautification project. Status: The street sign program is an ongoing process. Two new signs were placed, one at Maddock Park and the other at the Operation Center. 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. For example, 13 palm trees were relocated from the Operations Center to Maddock Park, and a Medjool Date Palm was relocated from the I-95 interchange to the Recreation Center Complex. 70 trees from the Beach were relocated to Bicentennial Park, Maddock Park, the Operation Center and the Building Department. Objective: Provide residents with information and conduct individual education on garbage, trash/vegetation and recycling services. Status: Trash/garbage and vegetation has been contracted out to Republic Services. Educational information is provided to residents upon request. Objective: Educate the public on the benefits of a Green community. Status: Energy efficiency and informational pamphlets are available at the Operation Center main office. GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES 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: 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 and is a continuing program. Objective: Maintain and incorporate energy saving practices in all Town buildings

86 Status: Continuing an aggressive program of installing energy efficient bulbs and ballasts in all town facilities. Objective: Continue public education on beach and boating safety. Status: Safety information is posted around the Town. Objective: Conduct employee improvement programs through in-house training and focus groups. Status: Conducted 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: 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. We have replaced portions of the stairs and railings at the beach, replaced picnic benches, grills and trash receptacles at public parks. BUDGET CATEGORY SUMMARY PUBLIC WORKS Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 1,533,066 1,422, , ,794 Operating 883,089 1,198,548 1,282,766 1,232,427 Capital Outlay 1,964, , ,645 3,703,500 Total 4,380,532 3,445,934 3,045,021 5,805,721 BUDGET CATEGORY EXPLANATIONS PUBLIC WORKS Personal Services This category includes the salaries, related payroll expenditures, pension, health insurance, drug testing and uniforms for the Department of Public Works

87 Operating Items included in this category include communication and utility services, repair and maintenance of vehicles, memberships in professional organizations, miscellaneous office supplies, and other operating supplies and equipment. Funding for contractual services including grounds maintenance and projected cost of gas for departmental vehicles is also provided in this classification. Capital Outlay Detail of capital outlay is explained in the Capital Improvements Program section

88 SPECIAL EVENTS The Town s special events consist of community activities and public information to bring together residents of the Town and to encourage a sense of community. For FY 2015, this includes Winterfest, a Fourth of July Celebration, an Arbor Day celebration, and a Volunteer Appreciation Breakfast. BUDGET CATEGORY SUMMARY SPECIAL EVENTS Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services Operating 45,500 47,500 78,042 39,670 Capital Outlay Total 45,500 47,500 78,042 39,670 BUDGET CATEGORY EXPLANATIONS SPECIAL EVENTS Operating Items in this category include Town-sponsored events: Winterfest, a Fourth of July Celebration, an Arbor Day celebration, and a Volunteer Appreciation Breakfast

89 NON-DEPARTMENTAL 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 NON-DEPARTMENTAL Expenditure Budget Budget Budget Budget Category FY 2012 FY 2013 FY 2014 FY 2015 Personal Services 193, , , ,600 Operating 377, , , ,935 Capital Outlay 2,208,302 45,552 45,552 Debt Service 1,196,300 1,503,528 1,291,150 1,355,200 Contingency ,000 Transfers Out 538, Total 4,514,552 2,174,595 2,420,537 1,852,735 BUDGET CATEGORY EXPLANATIONS NON-DEPARTMENTAL 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)

90 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

91 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 with funding sources and capital project descriptions. The following is a brief summary of examples of funding sources identified in 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 2012 which will save approximately $1,000,000 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

92 The Town of Lantana Capital Outlay Proposed Cost Finance Fund Division General Utility Grants Computer/Software Equipment Replacement computer - Finance Director Administration 2,000 - Replacement computer - I.T. Manager & Technician Information Technology 4,000 Sub Total Computer/Software Equipment 6, TOTAL FINANCE 6, Proposed Cost Police Fund Division General Utility Grants Vehicles Replacement vehicle - Chief of Police Administration 29,750 One additional police cruiser with accessories Uniform 36,917 Sub Total Vehicles 66, Computer/Software Equipment Replacement computers for clerical staff (2) Administration 3,400 Call-taker software & training - funded by e911 Services 14,500 Sub Total Computer/Software Equipment 3,400-14,500 TOTAL POLICE 70,067-14,500 Proposed Cost Development Services Fund Division General Utility Grants Computer/Software Equipment Computer - Building Official Building/permitting 1,500 TOTAL DEVELOPMENT SERVICES 1, Proposed Cost Utilities Fund Division General Utility Grants Improvements Lantana Cove Drainage Project Wastewater 57,000 Video inspection and relining mains Wastewater 100,000 Control panel relocation/replacement - lift station 1 Wastewater 169,000 Control panel relocation/replacement - lift stations 3, 4 & 9 Wastewater 105,000 Manhole rehabilitation Wastewater 50,000 Sub Total Improvements - 481,000 - Computer/Software Equipment Replacement computer - supervisor Water Services - 1,500 Sub Total Computer/Software Equipment - 1,

93 Proposed Cost Fund Division General Utility Grants Machinery & Equipment Gate replacement - Operations Center Administration 18,000 Lift Station & equipment replacement Wastewater 25,000 Valves and pumps Water Plant 20,000 Sub Total Machinery & Equipment - 63,000 - Meters/Hydrants Meters, hydrants and backflow devices Water Services 150,000 Sub Total Meters/Hydrants - 150,000 - Heavy Equipment Vacuum excavator Wastewater 100,000 Sub Total Heavy Equipment - 100,000 - TOTAL UTILITIES - 795,500 - Proposed Cost Library Fund Division General Utility Grants Books Library Books Administration 18,000 Sub Total Books 18, TOTAL LIBRARY 18, Proposed Cost Public Works Fund Division General Utility Grants Improvements Exterior seal coat for mural at Recreation Center Facilities Maintenance 3,000 Beach parking lot lights Streets & Grounds 65,000 Town-wide beautification Streets & Grounds 25,000 Relocation of Sports Complex Facilities Maintenance 2,500,000 1,000,000 Sub Total Improvements 2,593,000-1,000,000 Computer/Software Equipment Replacement computer Vehicle Maintenance 1,500 Sub Total Computer/Software Equipment 1,500 Machinery & Equipment Purchase & installation of parking kiosk North Lake Drive Facilities Maintenance 15,000 Sub Total Machinery & Equipment 15, Heavy Equipment Generator - Town Hall Facilities Maintenance 40,000 Sub Total Heavy Equipment 40, Proposed Cost

94 Fund Division General Utility Grants Paving Lake Worth Ave Streets & Grounds 21,000 - South Lake Drive (Mayfield to South Pine Street) Streets & Grounds 33,000 Sub Total Paving 54, TOTAL PUBLIC WORKS 2,703,500-1,000,000 TOTAL BY FUND $ 2,799,067 $ 795,500 $ 1,014,

95 CAPITAL PROJECT DESCRIPTIONS GENERAL FUND FINANCE Administration 6440 Computer/Software Equipment Funds are requested to replace the Finance Director s computer and related accessories. The current laptop is out of warranty, at the end of its life cycle and not properly functioning with current needs. ($2,000) Information Technology 6440 Computer/Software Equipment Funds are requested to replace two computers and related accessories used by the Information Technology Manager and Technician.. The current laptops are out of warranty, at the end of its life cycle and not properly functioning with current needs. ($4,000) POLICE Administration 6415 Vehicles Funds are requested to replace a 2006 Ford Expedition used by the Police Chief. The existing vehicle will be re-issued to the Commander. The purchase will include all necessary equipment and accessories. ($29,750) Effect on Operating Budget: N/A 6440 Computer/Software Equipment Funds are requested to replace two computers and related accessories used by the Police Executive Assistants. The current computers are out of warranty, at the end of its life cycle and the operating system is no longer supported by Microsoft. ($3,400) Uniform Division 6415 Vehicles Funds are requested to add one additional police cruiser to supplement the current fleet. The existing fleet vehicles are periodically out of service for maintenance issues. The purchase will include all necessary equipment and accessories such as lights, siren, gun racks, cages and additional life safety equipment and supplies. ($36,917) Effect on Operating Budget: N/A DEVELOPMENT SERVICES Building/Permitting 6440 Computer/Software Equipment Funds are requested to purchase a computer for the new Building Official position. ($1,500) LIBRARY Library Books Funds are requested to purchase new library books to maintain the Library s collection. ($18,000) Effect on Operating Budget: $1,200 for book covers, book pockets, spine and book pocket labels

96 CAPITAL PROJECT DESCRIPTIONS GENERAL FUND (continued) PUBLIC WORKS Streets and Grounds Maintenance 6311 Improvements Funds are requested to be used for town wide landscaping, irrigation and other improvements for the town beautification project. ($25,000) 63XX Improvements - Funds are requested for the purchase and installation of lighting for the beach parking lot. The new lighting will be eco-friendly for turtles and meet the state specifications. ($65,000) 63XX Paving Funds are requested to be used for paving at Lake Worth Ave and South Lake Drive from Mayfield to South Pine Street. ($54,000) Effect on Operating Budget: N/A Facilities Maintenance 63XX Improvements Funds are requested to be used to re-seal the mural at the Recreation Center. ($3,000) 63XX Improvements Funds are requested to be used for the relocation of the Sports Complex ball fields. The costs associated with the relocation are being reimbursed by the State. ($2,500,000) 6412 Machinery & Equipment Funds are requested for the purchase and installation of a parking kiosk on North Lake Drive. ($15,000) 6435 Heavy Equipment Funds are requested to purchase a new generator for Town Hall. The current generator is at the end of its life cycle and replacement parts are no longer available. ($40,000) Vehicle Maintenance 6440 Computer/Software Equipment Funds are requested to replace the Vehicle Maintenance Manager s computer and related accessories. The current computer is out of warranty, at the end of its life cycle and the operating system is no longer supported by Microsoft. ($1,500) Total General Fund Capital Fiscal Year 2014/15 $2,799,

97 CAPITAL PROJECT DESCRIPTIONS UTILITY FUND UTILITIES Administration 6410 Machinery & Equipment Funds are requested for the replacement of the Operation Center Complex gate. The existing gate is 12 years old and is in constant need of repair due to the motor drive failing causing the gate to remain either open or closed. ($18,000) Water Division 6440 Computer/Software Equip Funds are requested for the replacement of the Water/Wastewater Manager s computer and related accessories. The existing computer is out of warranty and at the end of its life cycle. ($1,500) 6425 Meters/Hydrants Funds are requested for the accelerated replacement program of various sized water meters that are over ten years old and have become damaged and inoperable. Additionally, fire hydrants and backflow devices will be replaced. Continuation of the radio reading meter replacement program will be funded from this item. This program replaces manual read meters with touch read meters which allow readers to simply touch or waive a wand near the meter box for an actual read. This will reduce meters that were unable to read due to water or location and increase reading accuracy. ($150,000) Effect on Operating Budget: As water meters become worn, the dials that register consumption slow down which translates to customers being under-charged for the water they use. Therefore, implementing a meter replacement program ensures customers are billed properly and revenues are recognized. Additionally, with touch-read meters, this will reduce staff time in entering manual meter readings and reduce the number of rereads. Wastewater Division 63XX Improvements Funds are requested to re-grade swales in the Lantana Cove area. This will help alleviate the flooding that occurs in this area after each rain event. ($57,000) 6311 Manhole Repairs Funds are requested for the repair and/or restoration of manhole structures which in most cases are 30 to 50 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. ($50,000) Effect on Operating Budget: This may reduce the wastewater treatment costs and will assist with any infiltration/inflow problems. It will also help lower the disposal costs to Lake Worth Lift Station Repairs Funds are requested to replace/relocate the control panel and conduits for lift stations #1, 3, 4, and 9 to meet NFPA 820 and electrical codes and miscellaneous general repairs if needed. ($274,000)

98 CAPITAL PROJECT DESCRIPTIONS UTILITY FUND (continued) 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. ($100,000) 6412 Lift Station Pumps/Equip Funds are requested for the replacement of lift station pumps and associated equipment, confined space entry system for entry of lift stations throughout the Town s sewer system and a four gas detector required by Federal law for entering confined spaces such as lift stations. ($25,000) Effect on Operating Budget: May reduce repair costs to older pumps. 64XX Heavy Equipment Funds are requested to purchase heavy equipment to clean/ vacuum out sewer mains & storm drain catch basins, discharge lines, soft dig lines and mains in the ground and locate utilities by vacuuming sand away and exposing the lines and mains. ($100,000) Water Treatment Plant Division 64XX Machinery & Equipment Funds are requested for the replacement of various valves and small pumps including other yearly equipment replacement. (20,000) Total Utility Fund Capital Fiscal Year 2014/15 $795,

99 CAPITAL PROJECT DESCRIPTIONS GRANTS FUND POLICE Services Division 6445 Software/Training-E911 Funds are requested for the 911 advisor software and training. The software is designed to guide call takers and dispatchers through emergency calls for assistance by using a structured format of questioning and response configurations customized by the agency. The costs associated with this software and training is reimbursable by Palm Beach County 911. ($14,500) PUBLIC WORKS Facilities Maintenance 63XX Improvements Funds are requested to be used for the relocation of the Sports Complex ball fields. The costs associated with the relocation are being reimbursed by the State. ($1,000,000) Total Grants Fund Capital Fiscal Year 2014/15 $1,014,

100 DEBT SCHEDULE The following is a schedule of all outstanding debt obligations of the Town. Currently, there are four outstanding debts: 2006 Capital Improvements Bond, which refinanced the 1995 bond for the Sports Complex 2012 Series Water and Sewer Refunding Issue which refinanced the 1998 bond 2000 Streets & Highways Term Loan Series 2003 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. 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

101 General Sports Complex Loan Fund Fund SunTrust Bank Principal at 09/30/2014 $ 175,506 Matures November 1, 2015 Town of Lantana Fiscal Year 2014/15 Debt Schedule Payment Date Interest Principal Total Payment 11/01/14 3, , , /01/15 2, , , , , , , Utility Water & Sewer Revenue Bonds Series 2012 (refinancing of 1998 Series) TD Bank Principal at 09/30/2014 $ 3,322,395 Matures October 1, 2021 Payment Date Interest Principal Total Payment 1st of Each Month 46, , , (P & I listed are 46, , , , annualized) Water & Sewer Revenue Bonds Series 2003 SunTrust Bank Principal at 09/30/2014 $ 1,315,595 Matures October 1, 2018 Payment Date Interest Principal Total Payment 10/01/14 54, , , , , , , Streets & Highway Loan SunTrust Bank Principal at 09/30/2014 $ 957,504 Matures January 1, 2018 Payment Date Interest Principal Total Payment 1st of Each Month 32, , , (P & I listed are 32, , , , annualized) TOTAL BY FUND 429, ,

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103 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, 2014 AND ENDING ON SEPTEMBER 30, 2015; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Town Council of the Town of Lantana has determined the sum of $18,060,224 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 $726,341,327; and WHEREAS, the property tax rate of mills is anticipated to generate $2,235,434 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. Section 2: The final levy of mills represents a 5.35% increase above the rolled-back rate of Section 3: This final millage rate of is levied to fund expenses for the fiscal year commencing October 1, 2014 and ending September 30, Section 4: Council. This Resolution shall take effect immediately upon adoption by the Town

104 DULY ADOPTED at a public hearing this 23 rd day of September, TOWN OF LANTANA Aye Nay Mayor David J. Stewart Aye Nay Vice Mayor Lynn J. Moorhouse Aye Nay Councilmember Philip J. Aridas Aye Nay Councilmember Malcolm Balfour Aye Nay Councilmember Tom Deringer ATTEST: TOWN CLERK (SEAL) Approved as to form and legal sufficiency. TOWN ATTORNEY

105 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 30 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 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 200, 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 30, 2014 shall lapse at that time, and all unexpended Non-Capital and Capital Expenditure encumbrances may be added to the corresponding approved available

106 budget balances and be simultaneously reappropriated for expenditures, as previously approved in 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 must, upon receipt, be segregated and accounted for, and where appropriate, placed into separate and individual Governmental Fund accounts from which any money drawn may only 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 (30) 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

107 ADOPTED this 23 rd day of September, TOWN OF LANTANA Aye Nay Mayor David J. Stewart Aye Nay Vice Mayor Lynn J. Moorhouse Aye Nay Councilmember Philip J. Aridas Aye Nay Councilmember Malcolm Balfour Aye Nay Councilmember Tom Deringer ATTEST: TOWN CLERK (SEAL) Approved as to form and legal sufficiency. TOWN ATTORNEY

108 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. American Recovery & Reinvestment Act of 2009: abbreviated ARRA and commonly referred to as the Stimulus or The Recovery Act, is an economic stimulus package enacted by in February The stimulus was intended to create jobs and promote investment and consumer spending during the recession. The rationale for the stimulus comes out of the Keynesian economic tradition that argues that government spending should be used to cover the output gap created by the drop in consumer spending during a recession. The Town has received various grants under this program to assist with deficiencies and to reduce the level of layoffs that may have been warranted due to the economic climate. 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. ARRA: See American Recovery & Reinvestment Act. 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

109 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. 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 one year and a value of more than $1000, 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

110 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. 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

111 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. 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 30. Forecast: To estimate or calculate in advance; to serve as advance indication of

112 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 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 $50,000 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

113 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. ISTEA: An acronym for Intermodal Surface Transportation Act of This program provides Federal dollars to the State Department of Transportation for transportation related enhancement projects at the local government level. 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. Millage: A computation in a unit referred to as a mill. A mill is equal to 1/1000 of a US dollar or 1/10 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 2009, 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

114 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. 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

115 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. Smoke Test: A procedure used to detect cracks or leaks within a wastewater distribution system, whereby smoke is injected into the system and monitored for seepage. 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. 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

116 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. Visioning: The term used by the Town to describe its process for developing future planning and redevelopment strategies

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118 Town of Lantana 500 Greynolds Circle Lantana, FL (561)