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					 TOWN OF LANTANA




FISCAL YEAR 2009/10
  ANNUAL BUDGET
                                                 Town of Lantana
                                                  Town Officials




                                                          Mayor
                                        Mayor David J. Stewart (3/2012)

                                                Council Members
                                  Vice Mayor Tom Deringer (3/2011)
                              Vice Mayor Pro Tem Cindy Austino (3/2010)
                              Councilmember Dr. Lynn Moorhouse (3/2010)
                              Councilmember Elizabeth Tennyson (3/2011)

                                                  Town Manager
                                                   Michael Bornstein

Town Attorney                              Consulting Engineers                                        Town Auditors
Corbett & White, PA                         Mathews Consulting Inc.                                MarcumRachlin, LLP
                                             Keith & Schnars, PA
                                           Kimley-Horn & Associates.
                                             Engenuity Group Inc.

                                               Department Heads
Finance & Administrative Services Director............................................... Stephen Kaplan
Police Chief................................................................................................. Richard Lincoln
Development Services Director ................................................................... David Thatcher
Operations Director................................................................................ Michael Greenstein
Library Director ................................................................................................. Sid Patchett
Utilities Director ................................................................................................... Jerry Darr
Town Clerk ................................................................................................... Crystal Gibson

                                                     Budget Staff
Finance & Administrative Services Director............................................... Stephen Kaplan

                                                    (561) 540-5000
                                                    www.lantana.org
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.




                     POLICE PENSION BOARD OF TRUSTEES

                    GENERAL EMPLOYEES PENSION BOARD

                FIREFIGHTER’S PENSION BOARD OF TRUSTEES

                         TOWN PLANNING COMMISSION

     GREATER LANTANA SCHOOL COMMUNITY EDUCATION COUNCIL

                       LANTANA LIBRARY FOUNDATION

                        NATURE PRESERVE COMMISSION
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. Although it is one of the smaller
communities of Palm Beach County, it 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 1889. 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 ¼
sq. miles, and the year round population is 10,100 with a seasonal population of approximately
13,500.
TABLE OF CONTENTS

INTRODUCTION
How To Use This Document                ……………………………….       1
Town Manager’s Budget Message           ……………………….………       3
Organizational Chart                    ……………………….………       7
Financial Management Policies           ……………………….……....    8
Explanation of Budgetary Basis          ……………………….………      11

BUDGET SUMMARIES
Budget Summary                          ……………………….………      13
General Fund                            ……………………………….      14
Water and Sewer Fund                    ……………………….………      16
Insurance Fund                          ……………………….………      17
Recreation Fund                         ……………………….………      18
Transportation Fund                     ……………………….………      19
Police Education Fund                   ……………………………….      20
Grants Fund                             ……………………………….      21


ANALYSIS

Property Tax Analysis                   ……………………………….      23
County-wide Proposed Millage Rates      ……………………………….      24
Certificate of Taxable Value (DR-420)   ……………………………….      25


DEPARTMENT SUMMARIES

Town Council                            ……………………….………      27
Administration                          ……………………….………      31
Finance and Administrative Services     ……………………….………      38
Legal                                   ……………………….……....   46
Police                                  ……………………….………      48
Fire/Rescue                             ……………………….……....   55
Development Services                    ……………………….………      56
Library                                 ……………………….………      61
Utilities                               ……………………….………      66
Operations                              ………………………………       71
Special Events                          ……………………….………      79
Non-Departmental                        ……………………………….      80
CAPITAL IMPROVEMENTS PROGRAM

Capital Improvements Program Summary   ……………………….………    83
General Fund Capital                   ……………………….………    86
Utility Fund Capital                   ……………………….………    90

DEBT SCHEDULE

Debt Schedule                          ……………………….………    96

APPENDIX

Resolution R-12-2009 Millage Rate      ……………………………….    99
Resolution R-13-2009 Proposed Budget   ……………………………….   101

GLOSSARY

Glossary                               ……………………….………   105
HOW TO USE THIS DOCUMENT

The FY 2010 Proposed Budget Document is organized into five sections. These are the
Introduction, Budget Summaries, Analysis, Department Summaries, Capital
Improvements Program, Debt Service, Appendix, and Glossary.

INTRODUCTION

The Introduction begins with Budget Message from the Town Manager. The Financial
Policies immediately follow this section. The Financial Policies, which are concurrently
adopted with the budget, serve as a guide in preparation and administration of the budget.

BUDGET SUMMARY AND ANALYSIS

The Budget Summary section provides the reader with a quick overview of the Town’s
FY 2010 Proposed Budget. This section includes summaries of revenues by category and
expenditures by department for each of the Town’s six major operating funds: General,
Water and Sewer, Transportation, Grants, Police Education, Recreation, and Insurance.

DEPARTMENT SUMMARIES

This section presents the operating budgets for the following departments: Town Council,
Administration, Finance & Administrative Services, Legal, Police, Fire/Rescue,
Development Services, Library, Utilities, Operations, Non-Departmental, and Special
Events. Each of the cost centers, or activities, within each department are included in this
section. Each departmental section includes the following:

•   Organizational Chart
•   Departmental Description
•   Summary of Personnel
•   Performance Measurements
•   FY 2010 Goals and Objectives
•   FY 2009 Achievements
•   Budget Category Summaries
•   Budget Category Explanations

The above format will also be found for each of the departmental summaries throughout
the budget.




                                           -1-
CAPITAL IMPROVEMENT PROGRAM

This section presents detailed descriptions of proposed capital purchases for each
operating fund for FY 2010. Also included is a discussion of effects on operating costs,
identification of funding sources and five-year capital outlay projections.

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
refinancing of the 1995 Capital Improvement Bond (Sports Complex), the Series 1998
Water and Sewer Refunding Bond, and the loan for the Road Resurfacing Program. A
new loan/advance from the Utility Fund to the General Fund is used to assist with capital
outlay purchase.

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.




                                          -2-
September 14, 2009


The Honorable Mayor and Town Council
Town of Lantana
Lantana, FL 33462-4594

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 2010.
As the Town’s financial and spending plan for the year, the adoption of the
budget is undoubtedly the single most important action taken by the Council
each year. It authorizes the resources and establishes a plan and direction for
our programs and services for the coming year and our five-year capital
improvement program.


SIGNIFICANT FACTORS AFFECTING BUDGET DEVELOPMENT

The significant factors affecting the formulation of the fiscal year 2009/10
budget includes:

General Fund

1. The Millage Rate is projected at 3.2395 which is a reduction of
   13.84% compared to the roll-back rate of 3.7599.

2. Notification of a 13.84% reduction in the value of taxable property within
   the Town, from $1.09 billion to $871 million. Based on the new property
   values, one mill generates revenues of approximately $827,000 (assuming
   a 95% collection rate).

3. Insurance Costs:
   • General Liability and Workers Compensation insurance was
       considerably lower than first anticipated. Staff received proposals
       from three entities and negotiated this lower rate.
   • The health insurance costs are estimated at $1,081,880 or 3.6%
       greater than the current fiscal year. We are anticipating a plan
       increase of 9.33%, but with fewer employees on family coverage, the
       budget reflects an increase of $50,205.

4. Police pension (defined benefit) has been projected to increase from
   18.42% to 19.23% for 30 employees at an annual cost of $360,300, an
   increase of $21,230 over 2008/09 budget.




                                -3-
5. General employees’ pension (defined contribution) is projected to decrease from 11% to 7%
   for 68 employees at an annual cost of $190,000, a decrease of $147,500 over 2008/09 budget.

6. Cost of Living Increase (COLA) has not been included in the current proposal for all
   employees.

7. The plan for merit increases that are linked to an employee’s annual evaluation has been
   suspended for the new fiscal year.

8. The reduction of two VACANT positions:
   • One General Maintenance Worker (Operations)
   • One Executive Secretary (Police)

9. The General Fund will borrow from the Utility Fund $250,000 to purchase a garbage and
   dump truck. It will be repaid in four years at an interest rate of 5.24% (market rate).

10. Various capital purchases to be funded include:

               DESCRIPTION                       DEPARTMENT            CAPITAL REQUEST
(4) Computer and accessories                   Finance                $                  7,100
Library books                                  Library                                  15,000
Dump truck                                     Operations                               50,000
Garbage truck                                  Operations                              200,000
Sidewalks/walkovers at beach                   Operations                              120,000
(6) mobile printers                            Police                                    2,000
Records Management System server               Police                                    8,000

                                                                      $                402,100


Utility Fund

1. Water and wastewater revenue has been projected to increase due to an incremental increase
in demand and a Council-approved rate increase.

2. Various capital purchases to be funded include:




                                              -4-
                   DESCRIPTION                         DEPARTMENT               CAPITAL REQUEST
Reline wastewater mains                                    Utilities                        50,000
Manhole rehabilitation                                     Utilities                        35,000
Lift station repairs                                       Utilities                        15,000
Various repairs, equipment, and anthracite                 Utilities                        15,000
Construct Well #12 (western wellfield)                     Utilities                       410,000
Equipment, barricades and cones                            Utilities                         2,500
Lift station pumps, motors, equipment, etc.                Utilities                        30,000
Well rehabilitation                                        Utilities                        20,000
Meters, hydrants, backflow                                 Utilities                        35,000
Installation of generator for lift station #1              Utilities                        25,000
Three computers and accessories                            Utilities                         3,800

                                                                            $              641,300


Transportation Fund

1. Repayment of the loan from SunTrust Bank for the roadway improvements throughout the
Town-principal and interest of $308,500.

2. Gas tax revenues are projected at $249,000, which is approximately the same as the current
fiscal year.

3. No capital outlay is currently included in this draft document.




The preparation of the proposed fiscal year 2010 budget was a formidable task, which would not
have been possible without the efforts of the Finance and Administrative Services Department, all
Town department heads and their staff. It is through their combined efforts that I am able to present
this budget document to the Town Council, and I express my sincere appreciation for all of their
collective efforts.

Sincerely,



Michael Bornstein
Town Manager




                                                -5-
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             -6-
               TOWN OF LANTANA
              ORGANIZATION CHART



                                          Citizens
                                             of
                                          Lantana


                                       Town Council

                              Citizen
                          Advisory Boards


                                           Town
                                          Manager


                               Legal                 Fire Rescue




                             Consulting
                             Engineers




Police    Finance &            Library               Utilities     Operations   Development
         Administrative                                                           Services
           Services




                                            -7-
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 develop a five-year Capital Improvement Program and update it annually.

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.



                                               -8-
The Town will use intergovernmental assistance to finance only those capital improvements that
are consistent with the Capital Improvement Program and Town priorities.

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.

The Town will project, and update annually, revenues for the next five fiscal years, as part of the
CIP preparation 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.




                                               -9-
Reserve Policies:

In 1997 the Town sold water front property valued at $2,900,000, and in 2005, the Town
received $400,000 in insurance proceeds. The Town Council at that time decided to maintain
this amount as an undesignated fund balance in the General Fund. However, in 2008, the
Council requested the construction of a seawall at the beach park due to storm damage and to
mitigate future storms reducing the natural sand dune. The cost of the seawall ($1,562,700)
reduced this reserve to $1,737,300. The remaining amount will be used at Council’s discretion
intended to increase the Town’s value to its residents through various programs and capital
improvement projects. The Town will maintain an adequate General Fund contingency account
as a designation of fund balance.

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, and efficient 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 will
be considered as much as price when making purchasing decisions.

Preference will be given to purchases of like quality to vendors who maintain a place of business
within the Town of Lantana.




                                              - 10 -
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 State Statute.

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, licenses and 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 thus 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 to 90 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 31st 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.

The Town maintains budgetary controls at the object of expenditure level by the encumbrance of
estimated purchase amounts or contracts. Open encumbrances are reported as reservations of fund
balance on the balance sheets as of September 30th.

Adjusting the budget within a department is completed through budget amendments. However, a
resolution must be adopted by the Town Council for any interdepartmental budget modifications or
increases to the original budget.




                                                - 11 -
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            - 12 -
                         FISCAL YEAR 2010 BUDGET SUMMARY




                                BEGINNING       REVENUES/        EXPENDITURES/          ENDING
              FUND               BALANCE         SOURCES             USES              BALANCE



GENERAL FUND                    $   8,320,491   $    8,531,493   $     8,531,493   $    8,320,491

ENTERPRISE FUNDS

 Water & Sewer                      8,479,647        5,039,905         5,039,905        8,479,647

TOTAL                           $   8,479,647   $    5,039,905   $     5,039,905   $    8,479,647

INTERNAL SERVICE FUNDS

 Insurance Fund                      695,426          454,270           454,270           695,426

TOTAL                           $    695,426    $     454,270    $      454,270    $      695,426

SPECIAL REVENUE FUNDS

 Recreation Fund                     114,325            6,010            60,000            60,335
 Transportation Fund                 480,964          507,410           507,410           480,964
 Police Education Fund                 4,341            4,600             4,600             4,341
 Grants Fund                               -          177,980           177,980                 -

TOTAL                           $    599,630    $     696,000    $      749,990    $     545,640


GRAND TOTAL                     $ 18,095,194    $ 14,721,668     $    14,775,658   $ 18,041,204




                                            - 13 -
                               ANALYSIS OF REVENUES/SOURCES
                                  AND EXPENDITURES/USES
                                       GENERAL FUND


FUND NUMBER 001                                                   ESTIMATED         AMMENDED
                                   ACTUAL           ACTUAL         ACTUAL            BUDGET              BUDGET          %
                                   FY 2007          FY 2008         FY 2009           FY2009              FY 2010      CHANGE

BEGINNING BALANCES             $    9,174,871   $   10,279,436    $   10,869,909    $   10,869,909   $     8,320,491      -23%

REVENUES/SOURCES

 PROPERTY TAXES - CURRENT           6,839,476        6,563,085         3,241,800         3,125,000         2,680,500     -14%
 PROPERTY TAXES - DISCOUNT                  -                -          (104,039)                -                 -      N/A
 PROPERTY TAXES - DELINQUENT           11,625           12,012            13,437             5,000            10,000     100%
 INSURANCE PREM-PD PENSION            100,230          109,961            97,987           110,000           110,000       0%
 ELECTRICITY                          760,523          788,261           745,815           745,000           745,000       0%
 GAS                                   22,169           15,831            16,000            15,000            16,000       7%
 ELECTRICITY                          666,655          682,293           639,725           685,000           635,000      -7%
 WATER                                230,208          211,891           228,355           210,000           235,000      12%
 GAS                                   47,589           47,033            43,420            45,000            42,500      -6%
 COMMUNICATION SERVICE TAX            491,582          413,970           463,340           415,000           421,340      2%
 TOWN OCCUPATIONAL LIC.               193,124          199,377           197,550           195,000           206,550      6%
 PENALTY ON OCCUPATION LIC              3,857            4,974             4,210             4,000             4,000      0%
 BUILDING PERMITS                     167,966          144,585           104,650           155,000           110,000     -29%
 PERMIT SURCHARGE-TRAINING              2,550              727             1,300               750             1,300      73%
 OTHER BLDG & ZONING FEES              18,840           21,170            11,950            16,000            12,000     -25%
 FEMA REIMB.-FEDERAL                        -           24,353            15,179                 -            90,000      N/A
 ALLOWANCE FOR FEMA-REVENU                  -          (64,368)                -                 -                 -      N/A
 FEMA REIMB.-STATE                          -                -             2,476                 -            15,000      N/A
 FL LIBRARY COOP                        7,636            6,761             5,383             5,000             4,300     -14%
 STATE REVENUE SHARING                348,052          323,426           286,880           300,000           280,000      -7%
 MOBILE HOME LICENSES                  25,499           26,096            24,950            10,000            18,000      80%
 ALCOHOLIC BEVERAGE LIC.               13,288            9,515             9,832             9,000             9,500       6%
 HALF CENT SALES TAX                  762,358          693,442           595,300           700,000           585,000     -16%
 COUNTY 911 REIMBURSEMENT              19,047           29,054            17,000            17,000            17,000       0%
 PALM BEACH COUNTY-BOCC                     -                -                 -            14,000                 -    -100%
 COUNTY OCCUPATIONAL LIC               27,891           26,580            23,700            20,000            19,500      -3%
 CHARTER SCHOOL                        14,954           14,954            14,954            14,950            14,950       0%
 ALARM FEES                             2,185            4,990             2,505             1,000             2,000    100%
 POLICE REIMBURSABLE DUTY              76,982          120,417           124,221           105,000            90,000     -14%
 HYPOLUXO INTERLOCAL                  387,515          406,891           427,235           427,230           448,590      5%
 SOUTH PALM INTERLOCAL                      -                -                 -                 -            50,000      N/A
 JR. LIFEGUARD PROGRAM                  1,190               (3)                -             2,100                 -    -100%
 SANITATION COLLECTION FEE            706,828          703,495           691,770           698,000           725,000       4%
 SPECIAL TRASH REVENUE                 25,240           19,240            14,480            20,000            15,000     -25%
 RECYCLING REVENUE                     97,615           98,000            95,628            97,000            98,000       1%
 BEACH METERED PARKING                208,924          180,603           155,673           175,000           190,000       9%
 BEACH DECALS                          16,830           12,220            12,800            12,200            12,500       2%
 NATURE PRESERVE MAINT                 44,752           45,976            46,884            46,500            46,880       1%
 COURT FINES                           55,628           54,870            38,917            50,000            32,000     -36%
 INTER RADIO COMMUN PRGM                    -                -           150,000           150,000                 -    -100%
 PARKING VIOLATIONS                    57,642           34,620            45,411            33,000            42,000      27%
 CODE VIOLATIONS                       12,980          133,360            17,000            15,000            15,000       0%
 INTEREST INCOME                      568,776          418,700           108,787           390,000            86,000     -78%
 NET +/- OF INVESTMENT FMV                  -          (40,515)          (44,185)                -                 -      N/A
 DUNE DECK                             22,241           22,908            23,589            23,500            24,300      3%
 SPRINT TOWER                          49,654           40,125            51,040            50,420            51,603      2%
 FIRE STATION                          55,000           55,000                 -                 -                 -      N/A
 SALE OF EQUIPMENT                     30,626           31,325            20,900                 -                 -      N/A
 SPECIAL EVENT DONATIONS                    -            1,991                 -                 -                 -      N/A
 LIBRARY DONATIONS                      4,000           16,100                 -                 -                 -      N/A
 OTHER CONTRIB/DONATIONS               29,270           17,928             8,000             8,055                 -    -100%
 MISCELLANEOUS REVENUES                54,908           15,684            24,186            10,000            10,180       2%
 INSURANCE REIMBURSEMENTS               2,345              994                 -                 -                 -      N/A
 FUEL TAX REIMBURSEMENT                 3,925            4,643                 -                 -                 -      N/A
 TRANSFER FROM OTHER FUNDS                  -            7,018                 -                 -            60,000      N/A
 DEBT PROCEEDS                              -                -                 -                 -           250,000      N/A
 APPROPRIATED FUND BALANCE                  -                -                 -         1,803,099                 -    -100%
 CARRYFORWARD                               -                -                 -         1,107,148                 -    -100%



 TOTAL REVENUES                $ 13,290,175     $   12,711,563    $    8,715,995    $   12,039,952   $     8,531,493      -29%

                                                       - 14 -
                                             ANALYSIS OF REVENUES/SOURCES
                                                AND EXPENDITURES/USES
                                                     GENERAL FUND


FUND NUMBER 001                                                                ESTIMATED         AMMENDED
                                                 ACTUAL           ACTUAL        ACTUAL            BUDGET              BUDGET          %
                                                 FY 2007          FY 2008        FY 2009           FY2009              FY 2010      CHANGE


EXPENSES/USES
 Legislative                                         65,187           78,853           82,377            88,530            86,920       -2%
 Administration                                     182,742          178,615          186,181           206,880           195,490       -6%
 Finance                                            268,041          267,907          337,257           373,727           328,700      -12%
 Legal                                               79,896           91,456          133,115           134,115           129,920       -3%
 Law Enforcement                                  3,900,356        4,090,886        4,038,370         4,099,080         3,838,270       -6%
 Fire/Rescue                                      3,000,563        3,052,092                -                 -                 -        0%
 Development Services                               701,797          789,691          615,062           657,451           619,731       -6%
 Operations Department                            2,376,158        2,317,993        2,325,077         2,548,933         2,202,239      -14%
 Library                                            173,600          172,085          158,931           160,802           157,313       -2%
 Special Events                                      71,163           72,551           60,000            80,000            42,500      -47%
 Non-Departmental                                    48,202           24,851          226,895           226,895            33,100      -85%
 Debt Service                                       206,325          206,324          122,100           122,500           194,200       59%
 Capital                                            786,580          211,258        2,530,048         2,979,339           402,100      -87%
 Contingency                                              -                -          100,000            11,700            45,600      290%
 Transfers Out                                      325,000          566,528          350,000           350,000           255,410      -27%

 TOTAL EXPENDITURES                          $ 12,185,610     $   12,121,090   $   11,265,413    $   12,039,952   $    8,531,493       -29%


 Excess revenues over (under) expenditures        1,104,565         590,473        (2,549,418)              -                 -         N/A

ENDING BALANCES

  Designated/Reserved                             4,380,779        4,419,566        1,749,720         4,299,138         1,749,720      -59%
  Undesignated                                    5,898,657        6,450,343        6,570,771         6,570,771         6,570,771        0%

 Fund Balance, End of Year                   $   10,279,436   $   10,869,909   $    8,320,491    $   10,869,909   $     8,320,491      -23%




                                                                     - 15 -
                                  ANALYSIS OF REVENUES/SOURCES
                                     AND EXPENDITURES/USES
                                     WATER AND SEWER FUND




FUND NUMBER 401                                                       ESTIMATED        AMMENDED
                                      ACTUAL            ACTUAL         ACTUAL           BUDGET              BUDGET          %
                                      FY 2007           FY 2008         FY 2009          FY2009             FY 2010       CHANGE

BEGINNING BALANCE                 $    8,948,329    $    9,381,755    $   9,311,209    $   9,311,209    $    8,479,647     -9%

REVENUES/SOURCES

 Charges For Services                  4,884,126         4,618,349        4,861,245        4,672,350         5,004,405       7%
 Miscellaneous                           316,058           112,094          (26,093)       1,016,085            35,500      -97%
 Other Sources                               800            27,375          350,000          350,000                  -    -100%

 TOTAL REVENUES                   $    5,200,984    $    4,757,818    $   5,185,152    $   6,038,435    $    5,039,905     -17%

EXPENSES/USES

 Legislative                              43,488            52,356           55,484           60,505            58,160      -4%
 Administration                          178,365           196,031          168,090          184,220           174,260      -5%
 Finance                                 503,814           551,262          544,617          572,199           541,785      -5%
 Legal                                    20,903            21,595           29,450           32,150            27,720     -14%
 Utilities Department                  3,010,684         3,009,614        2,344,788        2,287,232         2,449,255      7%
 Operations Department                   332,915           342,012           89,247           90,747            85,425      -6%
 Non-Departmental                         28,680            31,055           12,400           12,400            16,900     36%
 Capital                                        -                 -       1,726,648        1,751,482           641,300     -63%
 Debt Service                            648,709           624,439        1,045,990        1,047,500         1,045,100      0%
 Contingency                                    -                 -                -                -                 -     N/A

 TOTAL EXPENDITURES               $    4,767,558    $    4,828,364    $   6,016,714    $   6,038,435    $    5,039,905     -17%

 NET INCOME (LOSS)                      433,426            (70,546)        (831,562)             -                 -       N/A

ENDING BALANCES

 Designated/Reserved/Restricted        3,245,183         2,948,454        2,948,454        3,780,016         2,948,454     -22%
 Undesignated/Unrestricted             6,136,572         6,362,755        5,531,193        5,531,193         5,531,193      0%
 RETAINED EARNINGS, END OF
 YEAR                             $    9,381,755    $    9,311,209    $   8,479,647    $   9,311,209    $    8,479,647     -9%




                                                            - 16 -
                              ANALYSIS OF REVENUES/SOURCES
                                 AND EXPENDITURES/USES
                                     INSURANCE FUND




FUND NUMBER 501                                             ESTIMATED AMMENDED
                                 ACTUAL       ACTUAL         ACTUAL    BUDGET           BUDGET          %
                                 FY 2007      FY 2008         FY 2009   FY2009          FY 2010       CHANGE

BEGINNING BALANCE               $       -     $   344,754   $   577,636   $   577,636   $   695,426    20%

REVENUES/SOURCES

 Charges For Services
  Charges For Insurance             947,277       764,390       613,790       546,100       454,270    -17%

 TOTAL REVENUES                 $   947,277   $   764,390   $   613,790   $   546,100   $   454,270    -17%


EXPENDITURES/USES

 Workers Compensation               256,633       230,230       200,000       225,000       161,000    -28%
 General Liability                  313,962       267,937       260,000       280,000       255,000     -9%
 Other Insurance                     31,928        33,341        36,000        41,100        38,270     -7%
 Designated for Deductibles               -             -             -             -             -     N/A

 TOTAL EXPENDITURES             $   602,523   $   531,508   $   496,000   $   546,100   $   454,270    -17%

 Net Income (Loss)                  344,754       232,882       117,790             -             -    N/A

ENDING BALANCES

 Designated/Reserved                344,754       577,636       695,426       577,636       695,426    20%
 Undesignated                             -             -             -             -             -    N/A

 RETAINED EARNINGS, END OF
 YEAR                           $   344,754   $   577,636   $   695,426   $   577,636   $   695,426    20%




                                                  - 17 -
                                      ANALYSIS OF REVENUES/SOURCES
                                         AND EXPENDITURES/USES
                                            RECREATION FUND


FUND NUMBER 111                                                        ESTIMATED AMMENDED
                                         ACTUAL       ACTUAL            ACTUAL    BUDGET               BUDGET           %
                                         FY 2007      FY 2008            FY 2009   FY2009               FY 2010       CHANGE

BEGINNING BALANCE                        $   72,552   $    91,754      $   108,065     $   108,065     $   114,325      6%

REVENUES/SOURCES

 Charges For Services
  Field Usage                                12,107        10,168            1,100           8,000           1,100     -86%
  Lantana Athletic Association                6,070         3,795            4,760           3,750           4,760     27%


 SUB-TOTAL                                   18,177        13,963            5,860          11,750           5,860     -50%

 Miscellaneous Revenues
  Miscellaneous Revenues                          -             -               -          (12,250)             -      -100%
  Interest on Investments                     1,280         2,348             400              500            150       -70%

 TOTAL REVENUES                          $   19,457   $    16,311      $     6,260     $       -       $     6,010     N/A

EXPENDITURES/USES

 Other Contractual                             255                 -               -               -             -     N/A
 Designated for future expenditures              -                 -               -               -             -     N/A
 Transfers Out                                   -                 -               -               -        60,000     N/A


 TOTAL EXPENDITURES                      $     255    $       -        $       -       $       -       $    60,000     N/A

 Excess revenues over (under)
 expenditures                                19,202        16,311            6,260                 -       (53,990)    N/A

ENDING BALANCES

 Designated/Reserved                         91,754       108,065          114,325         108,065          60,335     -44%
 Undesignated                                   -             -                -               -               -        N/A

 FUND BALANCE, END OF YEAR               $   91,754   $   108,065      $   114,325     $   108,065     $    60,335     -44%




                                                          - 18 -
                                    ANALYSIS OF REVENUES/SOURCES
                                       AND EXPENDITURES/USES
                                        TRANSPORTATION FUND

FUND NUMBER 101                                                    ESTIMATED       AMMENDED
                                    ACTUAL            ACTUAL        ACTUAL          BUDGET             BUDGET         %
                                    FY 2007           FY 2008        FY 2009         FY2009            FY 2010      CHANGE

BEGINNING BALANCE               $       479,430   $      576,172   $   877,607     $    877,607    $      480,964    -45%

REVENUES/SOURCES

 Intergovernmental Revenues
 Gas Tax Revenue                        301,640          272,568       255,868          247,000           251,000      2%
 Commissioner Greene                         -                -            -            150,000                -     -100%


 SUB-TOTAL                              301,640          272,568       255,868          397,000           251,000    -37%

 Miscellaneous Revenues
 Interest on Investment                  14,324            8,567           (979)           9,000            1,000    -89%

 SUB-TOTAL                               14,324            8,567           (979)           9,000            1,000    -89%

 Other Sources
 Transfers In                           325,000          566,528       350,000          350,000           255,410     -27%
 Use of Fund Balance                        -                -             -            455,895               -      -100%

 SUB-TOTAL                              325,000          566,528       350,000          805,895           255,410    -68%

 TOTAL REVENUES                 $       640,964   $      847,663   $   604,889     $   1,211,895   $      507,410    -58%

EXPENDITURES/USES

 Operations Department                  210,501          163,156       207,982          267,845           198,910     -26%
 Debt Service                           307,578          307,578       308,000          308,500           308,500      0%
 Capital                                 26,143           75,494       485,550          635,550               -      -100%
 Designated for future years                -                -             -                -                  -       N/A

 TOTAL EXPENDITURES             $       544,222   $      546,228   $ 1,001,532     $   1,211,895   $      507,410    -58%

 Excess revenues over (under)
 expenditures                            96,742          301,435       (396,643)             -                -      N/A

ENDING BALANCES

 Designated/Reserved                    576,172          877,607       480,964          877,607           480,964    -45%
 Undesignated                               -                 -            -                -                  -      N/A

 FUND BALANCE, END OF YEAR      $       576,172   $      877,607   $   480,964     $    877,607    $      480,964    -45%




                                                        - 19 -
                                ANALYSIS OF REVENUES/SOURCES
                                   AND EXPENDITURES/USES
                                   POLICE EDUCATION FUND




FUND NUMBER 117                                            ESTIMATED AMMENDED
                                  ACTUAL      ACTUAL        ACTUAL    BUDGET        BUDGET        %
                                  FY 2007     FY 2008        FY 2009   FY2009        FY 2010    CHANGE

BEGINNING BALANCE                 $    153    $   1,651    $   4,786    $   4,786   $   4,341    -9%

REVENUES/SOURCES

 Fines & Forfeitures
 Court fines                          3,220       3,978        3,105        3,600       3,100     -14%
 Parking violations                   2,015       1,136        1,450          750       1,500    100%
 Use of Fund Balance                    -           -            -            650         -      -100%

 TOTAL REVENUES                   $   5,235   $   5,114    $   4,555    $   5,000   $   4,600    -8%


EXPENDITURES/USES

 Training                             3,737       1,979        5,000        5,000       4,600    -8%

 TOTAL EXPENDITURES               $   3,737   $   1,979    $   5,000    $   5,000   $   4,600    -8%

 Excess revenues over (under)
 expenditures                         1,498       3,135         (445)         -           -      N/A

 DESIGNATED FUND BALANCE,
 END OF YEAR                      $   1,651   $   4,786    $   4,341    $   4,786   $   4,341    -9%




                                                  - 20 -
                                ANALYSIS OF REVENUES/SOURCES
                                   AND EXPENDITURES/USES
                                        GRANTS FUND




FUND NUMBER 121                                               ESTIMATED AMMENDED
                                  ACTUAL        ACTUAL         ACTUAL    BUDGET          BUDGET          %
                                  FY 2007       FY 2008         FY 2009   FY2009          FY 2010      CHANGE

BEGINNING BALANCE                 $     7,018   $    7,018    $      -     $       -     $       -      N/A

REVENUES/SOURCES

 Intergovernmental Task Force          38,025       40,275        40,280        40,280        40,280      0%
 Justice Assistance Grants              4,274        7,255         1,778         1,778           -      -100%
 Gates foundation                      10,500          -             -             -             -       N/A
 PBC Interlocal                        58,624       18,034           -             -             -       N/A
 COPS Rehiring Grant                      -            -             -             -         137,700     N/A
 Intergovernmental Projects            53,283       11,717           -             -             -       N/A
 Palm Beach County-BoCC                   -            -             -         300,000           -      -100%
 County E-911                             -            -             -          17,000           -      -100%


 TOTAL REVENUES                   $   164,706   $   77,281    $   42,058   $   359,058   $   177,980    -50%

EXPENDITURES/USES

 Development Services                  91,308       51,992        40,280        40,280        40,280      0%
 Library                                7,512          -             -             -             -       N/A
 Operations                             3,095        7,200           -             -             -       N/A
 Law Enforcement                        1,286          855           -             -         137,700     N/A
 Capital                               61,505       17,234         1,778       318,778           -      -100%
 Transfer Out                             -          7,018           -             -             -       N/A

 TOTAL EXPENDITURES               $   164,706   $   84,299    $   42,058   $   359,058   $   177,980    -50%

 Excess revenues over (under)
 expenditures                             -         (7,018)          -             -             -      N/A

ENDING BALANCES

 Designated/Reserved                    7,018          -             -             -             -     #DIV/0!
 Undesignated                             -            -             -             -             -      N/A

 FUND BALANCE, END OF YEAR        $     7,018   $      -      $      -     $       -     $       -     #DIV/0!




                                                    - 21 -
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            - 22 -
PROPERTY ASSESSMENT ANALYSIS

Gross Taxable Value for Fiscal Year 2009/10                $ 870,864,683
Adjusted Gross Taxable Value for Fiscal Year 2008/09        1,009,349,954
Total increase in Gross Taxable Value                      $ (138,485,271)

Percentage Increase over Prior Fiscal Year                          -13.7%

Details of Increase/(Decrease):
          New Construction           $ 1,208,849                      0.1%
          Market conditions/new laws (139,694,120)                  -13.8%
                                        $ (138,485,271)             -13.7%

Gross Taxable Value for Fiscal Year 2008/09                $ 1,015,300,767
Adjusted Gross Taxable Value for Fiscal Year 2007/08         1,098,111,871
Total increase in Gross Taxable Value                      $   (82,811,104)

Percentage Increase over Prior Fiscal Year                           -7.5%

Details of Increase/(Decrease):
          New Construction              $     7,937,058               0.7%
          Amendment 1                       (55,524,047)             -5.1%
          Market conditions                 (35,224,115)             -3.2%
                                        $ (82,811,104)               -7.5%

Adjusted Gross Taxable Value for Fiscal Year 2007/08       $ 1,098,111,871
Adjusted Gross Taxable Value for Fiscal Year 2006/07         1,006,900,364
Total increase in Gross Taxable Value                      $   91,211,507

Percentage Increase over Prior Fiscal Year                            9.1%

Details of Increase:
          New Construction              $ 62,371,128                  6.2%
          Market conditions               28,840,379                  2.9%
                                        $ 91,211,507                  9.1%


Adjusted Gross Taxable Value for Fiscal Year 2006/07       $ 1,006,900,364
Adjusted Gross Taxable Value for Fiscal Year 2005/06           744,718,243
Total increase in Gross Taxable Value                      $ 262,182,121

Percentage Increase over Prior Fiscal Year                           35.2%

Details of Increase:
          New Construction              $ 82,316,792                 11.1%
          Market conditions              179,865,329                 24.2%
                                        $ 262,182,121                35.2%




                                        - 23 -
- 24 -
- 25 -
- 26 -
                                      TOWN COUNCIL
                                                   Citizens
                                                      of
                                                   Lantana


Mayor               Vice Mayor        Vice Mayor         Councilmember      Councilmember           Citizen
                                       Pro Tem                                                  Advisory Boards




                                       Budgeted Positions
                                  Allocation %
                             General        Utility
                               Fund          Fund        2007-08         2008-09      2009-10
        Full Time                60            40             5            5                5
        Part Time
        Total                                                 5            5                5




                                                    - 27 -
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 at 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.




                                         - 28 -
FY 2010 GOALS AND OBJECTIVES – 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




                               - 29 -
BUDGET CATEGORY SUMMARY - TOWN COUNCIL

     Expenditure              Actual              Actual         Budget         Budget
      Category               FY 2007             FY 2008         FY 2009        FY 2010

Personal Services                   95,961             120,657      128,055         133,380

Operating                           12,709              12,709       21,000           11,700

Capital Outlay                            -             10,552             -                   -

Total                              108,670             143,918      149,055         145,080




BUDGET CATEGORY EXPLANATIONS
Personal Services

This category includes the salaries, related payroll expenditures, expense stipends, and
health insurance for the Town Council. Increase is due to raise health insurance costs.

Operating

Items in this classification include the funding for the basic operation of this department.




                                              - 30 -
                                                      TOWN ADMINISTRATION

                                                                                     Town
                                                                                    Manager


                                                                 Town Clerk               Special Projects Coord.
                                                                                           /Deputy Town Clerk




     Finance &            Development Services   Police            Utilities                   Fire/Rescue              Library             Operations   Legal
Administrative Services




                                                                Budgeted Positions
                                                           Allocation %
                                                      General        Utility
                                                       Fund           Fund               2007-08                2008-09           2009-10
                                   Full Time              50                   50              2                    2               2
                                   Full Time              60                   40              1                    1               1
                                   Part Time
                                   Total                                                       3                    3               3




                                                                                      - 31 -
ADMINISTRATION

The Administration Department serves as the executive function of the Town. Appointed
by the Town Council as the chief administrative officer, the Town Manager directs and
supervises the administration of all departments. These departments include Finance and
Administrative Services, Police, Development Services, Operations Department, Utilities
and the contract with Palm Beach County for Fire/Rescue services. Within the
Administration Department are the Administration and Town Clerk divisions. In FY
2007/08, the Town Clerk was transferred from its own department into the Town
Manager’s department. In addition, the Town Manager oversees the annual operating
and capital improvements budget, and formulates, recommends, and executes policies as
directed by the council.

Administrative staff coordinates special projects and provides support to the Town
Manager, Town Clerk and Town Council.

The Town Clerk is responsible for preparing the council meeting agendas, attends all
official meetings of the council 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 papers of
a general or permanent character pertaining to the affairs of the municipality, and to
preserve, file and index all contracts to which the Town is a party. The Town Clerk also
is the custodian of the Town seal.

The Town Clerk handles all general and Town elections. She is responsible for preparing
candidate packets, qualifying candidates, obtaining treasurer’s reports from candidates by
due date, and all advertisements pertaining to Town elections.




                                          - 32 -
PERFORMANCE MEASUREMENTS

         Activity               Actual             Actual     Estimated        Projected
                               FY 2007            FY 2008      FY 2009         FY 2010

Council Agendas Prepared                30              23               23               23
Ordinances Passed by                    15              10               10               10
Council
Resolutions Passed by                   20              10                8               10
Council
Records Destroyed cubic                 75              60               60               60
feet
Public Record Requests                  30              10               10               15
Employee Service Awards                 14              15               13               13

FY 2010 GOALS AND OBJECTIVES - ADMINISTRATION

GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER AND QUALITY OF LIFE

Objectives:

   •   Maintain resident’s quality of life in the face of economic downturn
   •   Revitalize Comprehensive Neighborhood Enhancement Program (CNEP) and
       incorporate technology using the principals of Crime Prevention Through
       Environmental Design (CPTED)
   •   Engage in the planning process by revisiting previous long range plans for the
       Town
   •   Continue Town infrastructure investments; boat docks, seawall, sidewalks, water,
       sewer and roadways


GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES

Objectives:

   •   Employee improvement programs through in-house training and focus groups
   •   Upholding high ethical standards by; ongoing participation in current ethics
       efforts county wide, utilizing Lantana’s ethics pledge and formalizing ethics
       standards in the personnel policies
   •   Improving efficiency by better Intergovernmental Coordination and incorporation
       of best practices




                                         - 33 -
GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A
SOUND BUSINESS COMMUNITY

Objectives:

•   Revisit town’s business model by examining current and future sources of revenue
•   Incorporate a revenue discussion on future planning efforts; A.G. Holley, Town
    Master Plans, annexation and mix of land uses.
•   Plan for mitigation of infrastructure impacts of the East Ocean Avenue Bridge
    replacement project



FY 2009 ACHIEVEMENTS – ADMINISTRATION


GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER, WHILE CONTINUING
TO IMPROVE THE QUALITY OF LIFE FOR TOWN RESIDENTS

Objective: Utilized improved technologies to increase safety and security in the Town

Status: Continue process with Phase I Security Camera installation on Town owned
properties.

Objective: Continue developing master plans and five year capital programs to improve
the Town infrastructure including parks, water, sewer and roadways.

Status: Beach Park Master Plan and Sportsmans/Bicentennial Parks Master Plan
completed, and capital projects of water, sewer and road have been written and included
in Lantana’s Comprehensive Plan.

Objective:    Ensure equitable and fair enforcement of the Town’s Codes

Status: Ongoing staff training and improvements to the process to make enforcement
easier for the residents to understand.



GOAL: PROVIDE HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO
RESIDENTS BY TOWN STAFF AND POLICY MAKERS

Objective: Develop individual department action plans




                                         - 34 -
Status: Updating town’s website, improved Lantanagram newsletter, scheduling
workshops and public meetings are ongoing.

Objective: Review customer service best practices in other jurisdiction

Status: Staff survey functions regarding garbage/trash/recycling and personnel policies.

Objective: Maintain certification for records management and implementing changes
made in the state law requirements.

Status: Town Clerk and Deputy Town Clerk continue to maintain certification for records
management and monitoring new changes in the law.

Objective: Provide energy efficiency and green technology opportunities to residents

Status:    Staff is replacing failing equipment with energy efficient models. Lantana
hosted the 1st Annual GreenFest in November 2008 which included local vendors and
educational demonstrations on green living.

Objective: Continue to attend classes for advanced education and development to
obtain a CMC/AAE designation (Certified Municipal Clerk/Academy Advanced
Education).

Status: Town Clerk is beginning CMC training and Deputy Town Clerk will continue the
second year of training obtain CMC certification in appropriate time frame.

Objective:     Continue placing “Lantana Votes” signs around Town to remind our
residents of an upcoming election.

Status: Signs were placed in the March election to promote voter participation and
continues to be our standard of operating procedure.

Objective: Exercise different options to obtain poll workers for municipal elections.

Status: Several key employees and town staff were trained as poll workers and worked
in the local election in March.


GOAL: CONTINUE EFFORTS TO ENSURE A FISCALLY HEALTHY TOWN AND AN
ECONOMICALLY STABLE BUSINESS COMMUNITY

Objective: Implement the N Broadway Industrial Master plan recommendations

Status: Hosted 1st community meeting and received a major grant from County
Commissioners to implement master plan.




                                          - 35 -
Objective: Implement recommendations of the Intergovernmental Coordinating
Program’s Industrial Land Study

Status: Ongoing.

Objective: Monitor and adapt to changing budgetary constraints in light of State budget
mandates, potential constitutional amendments, and economic issues.

Status: Ongoing.

Objective: Review and implement energy reduction/green oriented efforts, utilizing
energy efficiency/green technology and ideas.

Status: Ongoing

Objective: Continue to plan for redevelopment of AG Holley, commercial and industrial
areas, and potential annexations

Status: AG Holley/ITN process was terminated by Governor Crist. State Legislature
incorporated language in State Budget mandating contract service for tuberculosis
hospital by March 2010. The Cenacle property is under development consideration.

Objective: Reduce water consumption by Town

Status: Ongoing

Objective: Reduce kilowatt hours used by Town.

Status: Ongoing




                                          - 36 -
BUDGET CATEGORY SUMMARY - ADMINISTRATION


     Expenditure             Actual             Actual         Budget       Budget
      Category              FY 2007            FY 2008         FY 2009      FY 2010

Personal Services                 268,046            299,202      304,160       300,900

Operating                          93,064             75,444       86,940         68,850

Capital Outlay                      5,754             12,472       89,205              -

Total                             366,864            387,118      480,305       369,750




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. A slight reduction is due to an
employee opting for a lesser costing health plan.

Operating

Items in this classification include the funding to attend the Florida League of Cities,
Florida City Managers Association, and Florida Association of Municipal Clerks
Conferences, general liability and property insurance, contractual service fees,
membership in professional organizations and associations, office supplies, the expenses
related to communication services, printing and binding of the Lantanagram, and $1,000
for contingencies.

Capital

No capital has been funded in the new fiscal year.




                                            - 37 -
           FINANCE AND ADMINISTRATIVE SERVICES

                                         Finance and
                                     Administrative Services
                                           Director

                  Information Systems Manager                                      Assistant
                                                                               Finance Director

Information Systems Technician                                 Accountant II                      Human Resources
                                                                    (2)                             Admin. Asst.

                                                               Accounting
                                                               Assistant (2)




                                                Budgeted Positions
                                       Allocation %
                                  General        Utility
                                   Fund           Fund          2007-08         2008-09           2009-10
              Director               50              50             1              1                 1
              Asst. Director         50              50             1              1                 1
              I.S. Manager           50              50             1              1                 1
              I.S. Technician        50              50             1              1                 1
              Accountant II                          100            1              1                 1
              Accountant II          50              50             1              1                 1
              Human Resources        50              50             1              1                 1
              Accounting Asst.                       100            2              2                 2

              Total                                                 9              9                 9




                                                      - 38 -
FINANCE AND ADMINISTRATIVE SERVICES

The Finance and Administrative Department is responsible for financial and risk
management, human resources, information systems and computer operations for the
Town. The department consists of four activities: financial services, human resources,
information systems, and utility billing. The department provides services both internally
for other departments and externally to our residents at Town Hall. It supports the
operating departments through accounting, financial reporting, accounts payable, fixed
assets control, payroll, and information systems support and risk management.

The Financial Services activity manages the Town’s fiscal affairs and is comprised of
budgeting, accounts payable, payroll, central accounting, fixed assets, internal controls,
pension administration, 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 activity is responsible for all issues relating to employees and the
benefits provided to the employees. Some of these include employment openings, drug
testing, health, life and workers compensation insurance.

The Utility Billing activity serves as the residents’ main contact at Town Hall, on the
phone, and in person. Responsibilities include the billing and maintenance of all Town-
wide receivables including water meter readings, utility bills, false fire and burglar alarm
fees, and special trash pickup charges, general inquiries, garage sale permits, police
parking tickets, and beach decals.

The Information Systems activity consists of a department manager, and personal
computer technician. This activity develops programs, tests, and implements and
maintains various computer systems and programs to satisfy the computerization efforts
needed by the Town. It is also responsible for the purchase and installation of all non-
emergency telephone equipment, the Reverse 911 system and the Town’s Internet web
page.

Looking to the future, the Finance Department will need to continue to keep abreast of
rapidly changing technology in order to provide the most efficient services to both the
citizens and other departments.




                                           - 39 -
PERFORMANCE MEASUREMENTS – FINANCE AND
ADMINISTRATIVE SERVICES


                    Activity                    Actual         Actual    Estimated Projected
                                               FY 2007        FY 2008     FY 2009 FY 2010

  Accounts Payable checks issued                      2,500      2,550       2,550     3,170
  Payroll checks electronically deposited             3,000      3,100       3,100     1,980
  Purchase orders issued                                380        400         400       320
  Payments processed                                 44,250     45,000      45,000    42,000
  Garage sale permits processed                         157        150         150       180
  Beach decals processed                              1,150      1,200       1,200     1,150
  Alarm decals processed                                205        210         210        60
  Utility payments processed                         40,000     40,100      40,100    39,000
  New utility accounts                                  650        600         600       560
  Final utility bills                                   505        500         500       680
  ACH Utility Payments                                2,040      2,200       2,200     3,360
  Installation of new software                           35         70          60        60
  Installation of new hardware                           50         40          50        25
  Installation of new communication lines                 5          8           8         9
  Updates to telephone system                            40         75          75        65
  Calls for support – hardware                           80         76          76        85
  Calls for support – software                          150        182         175       200
  Calls for support – communications                     25         36          33        35




                                            - 40 -
FY 2010 GOALS AND OBJECTIVES – FINANCE AND
ADMINISTRATIVE SERVICES


GOAL:     PRESERVE LANTANA’S HOME TOWN CHARACTER AND QUALITY OF
LIFE.

Short-Term Objectives:

•   Address any utility problems or needs in a timely manner while working with the
    utility department employees. This would include timely production of work orders
    and resolving any customer concerns within 24 hours.
•   Provide excellent customer service regarding any resident questions and direct the
    calls to the appropriate department and/or other organizations.
•   Assist in obtaining prudent financing through grants and interlocal agreement for
    improving the Town’s beach area, roads and water and sewer service.

Long-Term Objective:
• Monitor the grants and awards to ensure compliance with all areas so continued
   future funding is provided.
• Research and assist additional grants and awards to the Town in order to maintain
   infrastructure, beautify the Town, and improve our beach for all residents to enjoy.


GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES.

Short-Term Objectives:
• Work with utility customers who are going through temporary economic turmoil, etc.
   waiving some penalties and miscellaneous charges.
• Answer customer telephone messages within 24 hours of receipt.
• Process customer work orders in a timely manner, working with the utilities
   department personnel as needed.
• Continue to refine our existing IT infrastructure.
• Consolidate our backup/disaster recovery functions for the Town.

Long-Term Objectives:
• Continue cross-training personnel to maximize our department knowledge of
   customer account details so we are all able to assist with questions and/or complaints.
• Monitor internal controls and internal resources to maintain an ethical department.
• Continue to research and test server consolidation by use of Virtual Servers.
• Develop a town centralized workstation image for ease of rollout of new and repaired
   workstations.




                                          - 41 -
GOAL: PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A
SOUND BUSINESS COMMUNITY.

Short-Term Objectives:
• Implement a balanced budget for the coming fiscal year with justifications for all
   capital expense requests.
• Monitor all check requests and purchase orders for compliance with purchasing
   policies, to ensure the best price and quality of service is being provided by vendors.
• Work with FEMA and the State Department of Community Affairs to obtain payment
   for all eligible cost reimbursements for disasters.
• Monitor spending and fund balance and report to Council on a quarterly basis.


FY 2009 ACHIEVEMENTS – FINANCE AND ADMINISTRATIVE
SERVICES
GOAL:   PROVIDE HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO
RESIDENTS BY TOWN STAFF AND POLICY MAKERS.

Short-Term Objectives:

Objective: Consolidate and catalog the entire department’s filing system so that files are
more readily accessible.

Status: During the year, we were given a new piece of furniture by the Chamber Of
Commerce, which we have utilized to store insurance papers, vendor requests for
accounts payable and a number of folders related to the Federal Emergency
Management Act (FEMA) audit. In addition, the file cabinet in the front area has been
inventoried with the intent to box up older items and put them in storage. This project
remains to be completed. Finally, the Human Resources employee assisted with
organizing the Human Resources storage room for better access to stored records.

Objective: Continue to provide employees with Annual Benefits Statement. These
statements offer the employees data that is individually tailored to provide a total benefit
package offered by the Town.

Status: An Annual Benefits Statement was provided to each employee explaining their
benefits as related to their salary.

Objective: Upgrade and maintain town resources.

Status: We have upgraded and enhanced many of our workstations and servers to
enhance the work experience for our users. Faster computers and servers have also cut
down on the wait time for residents that use town resources. Examples being faster
machines at the Lantana Library and faster workstations used by our Utilities related
workers who deal directly with the public.


                                           - 42 -
GOAL: ENSURE A FISCALLY HEALTHY TOWN AND ECONOMICALLY VIBRANT
BUSINESS COMMUNITY.

Short-Term Objectives:

•   Review and update the Town’s investment policy to ensure that the Town’s funds are
    being invested in accordance with Council’s direction with safety being the number
    one priority.

Status: During the year we closed all of the State Board of Administration (SBA) type A
accounts. We continue to maintain accounts with net losses and long-term securities
until maturity. The Sterling Bank Money Market was also closed due to concerns over
the banking crisis. All funds from these closings were transferred to the SunTrust
Operating Account.

Objective: Continue to cross-train employees on new financial software to allow greater
flexibility among job assignments.

•   Status: All employees in the Finance and Administrative Service department have
    been required to create manuals for their specific job duties. After the manual was
    created, employees were cross-trained in others’ positions. The cross-training has
    been tested and appears to be working well.

Objective: Produce relevant, accurate and timely financial reports for presentation to
Council at least on a semi-annual basis along with other financial information as
necessary or requested.

Status: Quarterly financial reports are provided to Council on a quarterly basis within
45 days of period-end close.

Objective: Obtain the GFOA Certificate in Financial Reporting Award.

Status: The Town is anticipating that the Government Finance Officers Association
(GFOA) will award the Town the Certificate of Excellence in Financial Reporting, in line
with the past ten plus years. Our Town was notified that we were one of the first to send
the Annual Financial Report to the State of Florida as well.

Objective: Continue to ensure that departments comply with the Purchasing Policies of
the Town to prevent potential lawsuits and adherence to the policies set by Council.

Status: The department continues to be vigilant about this compliance and purchases are
reviewed by multiple employees to ensure the policies are followed.

Objective: To maintain and fine tune our Information System infrastructure.



                                         - 43 -
Status: We continue to enhance and maintain the Town network on all levels, from LAN,
Wifi, and the Air Card network, to our PC and Servers’ at the local level. This included
updates to our Police CAD, RMS, Mobile Servers, updates to our
Building/Permitting/Code enforcement CRW Trackit server, and our multiple file,
Exchance, IIS, MS SQL servers.


Long-Term Objectives:

Objective: Research and implement a complete risk management policy that will create
policies for employees to follow to ensure a safe and healthy work environment.

Status: Human Resources worked with the Administration Department to develop and
implement a safety manual which was reviewed and adopted by the Town Council.
Objective: Transition to a paperless work environment through the purchase of scanners
and scanning software. This will include activities such as accounts payable, personnel
and payroll records.

Status: The scanning software was purchased in September, 2008. The Town Clerk and
the Human Resources Administrative Assistant have been training to use the scanner.
Additional training and implementation of scanning of all documents is on-going..

Objective: Develop a stronger internal auditing function to prevent any material errors in
the financial books and records.

Status: The department continues to implement internal controls as the need arrives. We
received no comments from the auditors in our financial statements; which shows that
our controls in place are working as expected. We continue to amend or add to these
policies as needed.




                                          - 44 -
BUDGET CATEGORY SUMMARY – FINANCE AND
ADMINSTRATIVE SERVICES

     Expenditure              Actual            Actual         Budget         Budget
      Category               FY 2007           FY 2008         FY 2009        FY 2010

Personal Services                 547,419            620,557      664,196         636,250

Operating                         224,437            198,612      281,730         234,235

Capital Outlay                     19,778             10,433       52,890            7,100

Total                             791,634            829,602      998,816         877,585


BUDGET CATEGORY EXPLANATIONS
Personal Services

This category includes the salaries, related payroll expenditures, pension, and health
insurance for the Finance Department. In addition, this classification provides the
funding for the fees and charges of the General Employees Pension Plan and educational
training programs for departmental staff. Costs have not increased significantly due to
the cost of living and merit plan suspended for the fiscal year due to revenue constraints.

Operating

This category includes the funding to attend the Florida Government Finance Officers
conference and the IBM Midrange Computing conference, general liability and property
insurance, communication and utility services, and costs to prepare the budget, and
CAFR. In addition, funds are provided for contractual services, which include auditing,
and the printing and mailing of utility bills. This classification also includes the annual
maintenance of the copier, postage machine, computers, software systems, and networks;
costs for membership in finance and IT related professional organizations.

Capital Outlay

This category includes various pieces of computer equipment listed in detail in the capital
section of the budget.




                                            - 45 -
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 are related to specialized areas of law in human resources and
telecommunications.


BUDGET CATEGORY SUMMARY - LEGAL


     Expenditure              Actual             Actual         Budget          Budget
      Category               FY 2007            FY 2008         FY 2009         FY 2010

Personal Services                   11,461             14,886       16,940           15,640

Operating                           89,339             98,165      149,325          142,000

Total                              100,800            113,051      166,265          157,640


BUDGET CATEGORY EXPLANATIONS - LEGAL
Personal Services

This classification consists of items relating to insurances relating to the Town’s attorney.

Operating

This classification consists of the contractual expenses of the Town Attorney along with
and other outside attorneys in specialized areas of law. Due to an increase in foreclosed
properties, funds are budgeted for the attorney’s cost relating to a property that falls out
of compliance with the Town’s code. Additionally, increased revisions to the Code of
Ordinances which require attorney review are anticipated.




                                             - 46 -
                                                   POLICE DEPARTMENT
                                                                   Chief of Police



                                    Support Services Commander                                               Uniform Services Commander


                                                                                                       Bravo Shift                Charlie Shift
    Professional         Dispatch         Administrative           Detective           Training        Two Squads                 Two Squads
     Standards                              Services               Services                            Supervisor                  Supervisor


                                                                                                      Police Officers            Police Officers
   Accredidation                             Records              Property &
                                                                   Evidence


                                                                                                  School Resource Officer
  Internal Affairs                                                  Media
                                                                   Relations

                                                                                                         Traffic
Applicant Processing                                                                                   Enforcement
                                                                                                         Officer

                                                                                                       Community
                                                                                                         Service
                                                                                                          Aide


                                                                                                                             Part-time & Reserve Officers
                                                                                                                             Marine Unit
                                                                                                                             Citizen Observer Patrol
                                                                                                                             Explorers




                                                                 Budgeted Positions
                                                     Allocation %
                                                General        Utility
                                                 Fund           Fund                 2007-08      2008-09                   2009-10
                       Full Time                       100                     0       40              38                      37
                       Part Time                                                       0                0                       0
                       Total                                                           40              38                      37


                       Reduced one Executive Assistant



                                                                          - 47 -
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 three divisions: Administrative Services,
Uniform Services and Support Services.

The Administrative Services division consists of the Chief of Police, and two secretaries.
The secretaries are responsible for managing and maintaining all reports, crime data,
records, and administrative matters. The Chief of Police is responsible for the overall
operation of the Police Department, as well as the hiring and discipline of employees.

The Uniform Services division consists of one Division Commander, four Sergeants, and
nineteen 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 and bicycle 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, Hypoluxo Homeowner Association meetings, Problem Oriented Policing
projects and the assignment of a School Resource Officer at Lantana Middle School.
Among our youth activities are our Police Explorer Program and our annual Junior Police
Academy. The end result is the efficient performance of the Police Department’s
mission.

The Support Services Division consists of one Division Commander who oversees the
Investigative Section and the Dispatch Section. The personnel assigned to the Dispatch
Section receive and dispatch calls for police service; monitor police radio traffic; and
answer and process E-911 calls and regular telephone calls along with greeting and
assisting citizens who walk into the police station. We also provide police dispatch
services to the residents of South Palm Beach and the South Palm Beach Police
Department through an Interlocal Agreement. They are 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 are also responsible for entering data into the F.C.I.C.
and N.C.I.C. computer system.

The Support Services Commander is also responsible for the Professional Standards
function of the Police Department, which includes the accreditation process, internal
affairs investigations, applicant processing and training.


                                           - 48 -
The Investigative Section consists of two investigators and one officer temporarily
assigned, who report to the Support Services Sergeant. The personnel assigned to this
unit conduct investigations on incidents reported to the Police Department that require
follow-up. They also identify and apprehend offenders; prepare search and arrest
warrants; recover and preserve evidence and property, present evidence in court and to
the State Attorney’s office. The personnel assigned to this unit participate in the
L.E.A.C.H. Task Force, which targets offenders engaged in the exploitation of children
through the internet, the Auto Theft Task Force, the Violent Crimes Task Force and local
narcotics and vice related investigations.




PERFORMANCE MEASUREMENTS - POLICE
            Activity              Actual         Actual        Estimated   Projected
                                 FY 2007        FY 2008         FY 2009    FY 2010


Survey letters send/returned        300/65            300/65      300/65      300/65
Community Affairs Actions:
CNEP & Association Meetings            36                36           36          36
Lantana and Hypoluxo
# of students participating in
Aggressors, Victims &
Bystanders Program Training           950               270          270         297
CARE visits                           200               200          200         200
House checks                          100               100          100         100
Selective Traffic Enforcement         900               400          400         400
Programs (STEP)
Traffic Enforcement Operations         12                12           12          12

Problem Oriented Policing                                                          2
Projects




FY 2010 GOALS AND OBJECTIVES - POLICE

GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER AND QUALITY OF LIFE


Short-term
Objectives:
• Patrol Services Division will be responsible for analyzing and identifying high traffic
   crash locations by obtaining statistics from previous crash sites, traffic surveys and
   information gathered from CNEP meetings. Action will be taken to reduce the
   number of traffic crashes and other traffic violations. In addition, twelve Zero
   Tolerance campaigns targeting speeding motorists, seat belt violations, and
   participate in six sustained DUI efforts throughout the county. We will also educate
   motorists by attending CNEP meetings and using the Town’s newsletter.
                                             - 49 -
Long-term
Objectives:
• Continue to work with the Town’s Community Neighborhood Enhancement Program
   in conjunction with the Problem Oriented Policing philosophy adopted department-
   wide. Additionally, the Department will maintain 100% attendance at all community
   meetings and events.

GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES.

Short-term
Objectives:
• Solicit community feedback through a citizen survey of individuals who have had
   contact with members of the Department; mail 25 randomly selected surveys to
   individuals monthly and maintain a 90% positive contact rating for all surveys
   returned.
• Continue to develop positive relationships with the community by increasing positive
   contacts with citizens through the use of Bicycle Unit, Marine Patrols, CNEP
   meetings, School Resource Officer and expand the Citizens Observer Patrol by
   recruiting more Citizen Police Academy graduates; conduct one Public Safety Event
   and one Citizen Police Academy, and a Junior Police Academy during the summer.
• Continue to identify problem areas within the Town and utilize Problem Oriented
   Policing projects to reduce or eliminate those problems.
• Maintain high level of activity by youth members of our Police Explorer program.

Long-term
Objectives:
• Maintain accreditation standards through staff inspections and policy review.
• Continue to maintain a high level of 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, reaffirming the Law Enforcement
   Oath of Honor at our annual Awards Ceremony.

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 100% participation in
   the community and association meetings and events in the Town of Hypoluxo.

Long-term
Objectives:
• Maintain a positive relationship with Town businesses and preserving the small Town
   theme.


                                         - 50 -
• Provide a high level of police dispatch services to the residents of South Palm Beach,
   SPBPD in order to maintain the Interlocal Agreement that creates revenue for the
   Town of Lantana.


FY 2009 ACHIEVEMENTS - POLICE
GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER AND QUALITY OF
LIFE.

Objective: Work with the Town’s Community Neighborhood Enhancement Program
attending all meetings and events.

Status: The Department continues to attend all CNEP meetings using citizen input and
surveys to address their concerns. Specific officers are assigned to neighborhoods for a
higher level of interaction and accountability. We have participated in 100% of the
CNEP meetings in Lantana, and association meetings in Hypoluxo.


Objective: Continue to analyze crash information and identify high traffic crash locations.
Educate motorists and direct enforcement to reduce the number and severity of traffic
crashes.

Status: The Department conducted an extensive survey to identify the highest crash
locations within the Town. The data showed traffic crashes most common causes were
speeding and red light running. Officers, together with the motor unit, started a strict
traffic enforcement wave. We have conducted more than 100% of projected number of
traffic enforcement operations.

Objective: Conduct at least twelve joint and local traffic enforcement operations
throughout the year targeting specific concerns and areas.

Status: The Department conducted traffic enforcement details in each of the CNEP
areas, some of the areas had two or more details. We have conducted more than 200
traffic enforcement operations within the CNEP areas.

The Department also started its Zero Tolerance Campaign, which coincides with the
State’s “Click It or Ticket” and “Buckle Up in Your Truck” campaigns. In May 2009,
the Department participated in the statewide “Click it or Ticket” campaign doing both
STEPs and extra patrol during the month targeting seat belt violators in addition to train
crossing enforcement.




                                          - 51 -
GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES.

Objective : To maintain State of Florida Law Enforcement Accreditation through staff
inspections and policy review.

Status: The Department has maintained its accreditation status, receiving our second
reaccreditation in 2008


Objective: Randomly mail out 25 citizen surveys per month and have a 90% positive contact
rating for all surveys returned.

Status: The Department has successfully completed this objective mailing out more than
300 surveys. The Department received an overall positive rating in all areas addressed.
Generally the Department received an overall positive rating in all areas queried.

Objective: Continue to develop positive relationships with the community by increasing positive
contacts with citizens through the use of Bicycle Unit, Marine Patrols, CNEP meetings,
School Resource Officer and expand the Citizens Observer Patrol by recruiting more
Citizen Police Academy graduates; conduct one public safety event and one Citizen
Police Academy.

Officers continue to utilize the Department’s bicycles to patrol neighborhoods and
business districts.

The School Resource Officer presents a positive image of the Department and builds a
positive rapport between the students and the Department while teaching students the
“Aggressors, Victims, and Bystanders Program”. In the current year, the School
Resource Officer has interacted over 1500 times with students at both Lantana
Elementary and Lantana Middle Schools.

The Explorer Program continues to progress, donating approximately 3500 volunteer
hours to the community and have completed nine community service projects. Eight
Explorers received 80 hours of advanced training by participating in the Annual
Explorer Training Academy.

The Department conducted an annual Public Safety Event involving officers and service
providers from other organizations with Lantana residents.

The COP Program has provided over 400 hours of volunteer patrol time.


Objective: Implement traffic enforcement initiatives, youth activities and maintain a high
level of commitment to the C.A.R.E. program.

Status: The Department continues its relationship with the elementary school working
with the K-Kids program and the Beacon Center.




                                             - 52 -
The Department participated in the holiday gift drive for needy families and provided
gifts and food to over 100 local families. The Police Department assisted the Kiwanis
Club with the delivery of 250 Thanksgiving Dinners. The Explorers also raised
approximately 6,000 for gifts and clothing for the local children in need and adopted
twenty-five families during the Holidays who received a Holiday shopping spree followed
by dinner.

The Department continues to hold its Junior Police Academy, in partnership with the
Lantana Middle School, twenty-four students from Lantana Middle, Lantana Elementary
and Chancellor Charter School attended this year’s academy.

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 Department. Officers held a
Thanksgiving luncheon for the members and delivered Christmas Dinners to them, along
with conducting weekly welfare checks. There are presently eleven residents on the list,
who receive weekly visits from Police Department personnel.

Objective: Continue computerization project.

Status: The Department has implemented Mobile Field Reporting. Fifteen laptop
computers have been put into the field to allow officers to complete reports, check driver
licenses and vehicle license plates while on patrol. In addition, electronic citation
program has been fully implemented to allow officers the capability of issuing citations
electronically.

Objective: Identify two problem areas within the Town and implement Problem Oriented
Policing Projects.

Status: The Department utilized Problem Oriented Policing in many areas; through the
use of S.T.E.P.s and undercover officers. This program is also utilized at the CNEP
meetings and has proven to be a great benefit to the citizens and the Department.
Officers attended every CNEP meeting and have met each of the set goals.


GOAL: PROMOTE A FISCALLY HEATHLY AND SUSTAINABLE TOWN AND A
SOUND BUSINESS COMMUNITY.

Objective: Continue both a positive relationship with and continue receiving revenue
from the Town by continuing our Police service contract.

Status: 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. As an indication of the high level of
satisfaction with our service, the Town of Hypoluxo is interested in entering into a new
multi-year contract for police services with the Town of Lantana.




                                          - 53 -
BUDGET CATEGORY SUMMARY - POLICE

     Expenditure              Actual            Actual         Budget          Budget
      Category               FY 2007           FY 2008         FY 2009         FY 2010

Personal Services               3,465,534        3,647,071      3,650,440        3,566,900

Operating                         442,834            446,649      453,640          413,670

Capital Outlay                     97,635            103,139      900,617           10,000

Total                           4,006,003        4,196,859      5,004,697        3,990,570


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. Additionally, while there are no
budgeted part-time employees, funds have been allocated for instances where additional
personnel are needed on an on-call basis, which is only temporary.

Operating

Items included in this category include the funding to attend training schools and
seminars, general liability and property insurance, utility service, and the repair and
maintenance costs of the department’s vehicles. Also included in this classification are
the costs for miscellaneous supplies and police equipment including ammunition, funding
for the cost of gas, oil, and lubrications for departmental vehicles and repairs and
maintenance on the department’s bike unit.

Capital Outlay

This category includes the replacement cost for printers and a server explained in detail in
the capital portion of the budget document.




                                            - 54 -
FIRE RESCUE
The Fire Rescue Department provides fire suppression and emergency medical service to
the residents of the Town. Other responsibilities include fire inspection and prevention as
well as public education.

In fiscal year 1998 the Town contracted with Palm Beach County for the provision of
fire/rescue services. In addition, the county purchased fire/rescue vehicles and
equipment, assumed the debt service on encumbered apparatus and hired all of the
Town’s employees. This contracted service allows the Town to save money for current
cash reserves, but also avoids funding potentially large increases in personnel and other
operating costs in the near future. The contract with the County was renewed for an
additional 5 years.




BUDGET CATEGORY SUMMARY – FIRE RESCUE

     Expenditure              Actual            Actual       Budget           Budget
      Category               FY 2007           FY 2008       FY 2009          FY 2010

Operating                       3,000,563        3,052,092              -                -

Total                           3,000,563        3,052,092              -                -




BUDGET CATEGORY EXPLANATIONS – FIRE RESCUE
Operating

This classification consists of the contractual fee to Palm Beach County for the provision
of fire/rescue services. During Fiscal Year 2007/08, the Council approved the agreement
so that individual tax payers pay the Municipal Services Taxing Unit (MSTU) rate
directly to the Tax Collector and subsequently to Palm Beach County. PBC Fire/Rescue
has informed the Town they anticipate assessing 3.5062 mills.




                                            - 55 -
            DEVELOPMENT SERVICES

                               Development
                             Services Director


                     Community
                      Planner


             Building         Permit/License          Code Enforcement
            Coordinator         Technician               Supervisor


                                                      Code Enforcement
                                                         Officers (2)




                          Budgeted Positions
                    Allocation %
               General        Utility
                Fund           Fund         2007-08         2008-09      2009-10
Full Time         100            0             8               7           7
Part Time
Total                                          8               7           7




                                   - 56 -
DEVELOPMENT SERVICES DEPARTMENT

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, occupational licensing,
inspections, and code enforcement. 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, Planning, 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.

The Building Inspections division is responsible for 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.




                                          - 57 -
PERFORMANCE MEASUREMENTS – DEVELOPMENT SERVICES
              Activity                Actual           Actual    Estimated       Projected
                                      FY2007            2008       2009          FY 2010

Building permits issued                 901             737          715            750
Friendly Reminders                      909             822          650            900
Notices of Violation issued             448             755          790            800
Code citations issued                   93              140          100            150
Special Magistrate cases                164             172          225            275
Business Tax Receipts (BTR) issued     1389            1336         1350           1350
Contractors registered                 2083            2073         2115           2075
BTR applications – new businesses       127             125          130            125


FY 2010 GOALS AND OBJECTIVES – DEVELOPMENT SERVICES

PRESERVE LANTANA’S HOME TOWN CHARACTER AND QUALITY OF LIFE
Short-term Objectives
    •   Continue CNEP program and meetings to promote increased involvement of Town
        residents in redevelopment planning and code compliance.
    •   Develop and implement plans for increased security and safety using CPTED
        principles (Crime Prevention Through Environmental Design)

Long-term Objectives
   • Continue to coordinate with the Florida Department of Health on redevelopment of
       the A.G. Holley State Hospital site to create a mixed-use industrial area
   • Continue implementation of the Downtown and North Broadway neighborhood
       Master Plans.
   • Continue to improve the efficiency and effectiveness of the code compliance
       program throughout the town.

PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES

    •   Continue to improve the efficiency, effectiveness and quality of service of the
        building division processes and activities, including plan review, permit issuance,
        inspections and Business Tax Receipts issuance through training and use of
        technology.
    •   Continually review the Town’s Code of Ordinances and revise, as needed, to
        improve both the quality of substantive requirements and the timeliness and
        fairness of review processes.

PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND
BUSINESS COMMUNITY

    •   Pursue opportunities for annexation, especially commercial properties.
    •   Develop master redevelopment plans for the Town’s commercial corridors.
    •   Promote a “business-friendly” attitude and approach for Town staff interactions
        with the business community.


                                              - 58 -
FY 2009 ACHIEVEMENTS – DEVELOPMENT SERVICES

GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER, WHILE CONTINUING
TO IMPROVE THE QUALITY OF LIFE FOR TOWN RESIDENTS

Short-term Objectives

•      Restart the CNEP program and utilize the Town newsletter to promote increased
       involvement of Town residents in redevelopment planning and code compliance.

       Status: In FY09 in place of CNEP meetings, the Town held “GreenFest 2008” in
       October, to promote affordable water and energy conservation measures. The
       event was very successful and plans are underway for a 2009 event.

•      Complete the update of the Town’s long-range comprehensive plan by September,
       2008.

       Status: The comprehensive plan update was completed in January 2009. As part of
       that effort, the Town also completed the state-required 10-year water supply plan
       element in August 2008.

•      Develop a master plan for pedestrian/bikeways/greenways to connect the Town’s
       neighborhoods with Downtown, parks and beach.

       Status: This objective was not met.

Long-term Objectives

•      Continue to coordinate with the Florida Department of Health on developing a
       master plan for the Florida Institute of Public Health site that is mutually beneficial
       to all parties.

       Status: This project has effectively been put on hold at the State level. Town staff
       continues to promote relocation of the hospital and redevelopment of the site
       whenever possible.

•      Monitor and enhance the code compliance program though out the town.

       Status: The Town continuously monitors the code compliance program. The
       Friendly Reminder” form, instituted in 2006, has been very successful in
       encouraging a friendlier approach to code compliance. The installation of mobile
       laptop computers, printers and cameras in code enforcement vehicles has improved
       work flow and performance.




                                             - 59 -
BUDGET CATEGORY SUMMARY – DEVELOPMENT SERVICES

     Expenditure              Actual              Actual        Budget         Budget
      Category               FY 2007             FY 2008        FY 2009        FY 2010

Personal Services                  530,830            564,214      464,001          453,490

Operating                          262,275            277,469      233,730          206,521

Capital Outlay                       1,183              6,661             -                -

Total                              794,288            848,344      697,731          660,011



BUDGET CATEGORY EXPLANATIONS – DEVELOPMENT SVS.
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.

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. One
significant cost is for contractual services for building inspectors. Also included in this
classification are the costs for office and miscellaneous supplies, equipment, and
membership in professional organizations.

Capital Outlay

No capital expenditures budgeted at this time.




                                             - 60 -
                        LIBRARY



                        Library Director


               Librarian I           Library Assistant
                part-time              part-time (2)




                      Budgeted Positions
                 Allocation %
            General        Utility
             Fund           Fund        2007-08    2008-09   2009-10
Full Time      100            0           1              1     1
Part Time                                 4              3     3
Total                                     5              4     4




                               - 61 -
LIBRARY


The Lantana Public Library is the Town’s information center. It provides Lantana’s
residents with recreational, educational, cultural, 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 two 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, and assist library users to
find information.



PERFORMANCE MEASUREMENTS – LIBRARY

             Activity                   Actual        Actual       Estimated       Projected
                                       FY 2007       FY 2008        FY2009          FY2010

New borrowers’ cards issued                 1,378         1,448           1,300          1,400
Books borrowed                             17,313        15,796          17,245         19,000
Hours of public internet use               11,843        24,211          20,250         22,000
Attendance at Library programs                337           249             426            500
Books cataloged and processed               1,480         1,414           1,835          1,800
Periodicals subscriptions maintained           51            51              51             51




                                            - 62 -
FY 2010 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, e-mail,
    online job searching, and resume writing.
•   Provide free, high-speed public access to the Internet.

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.
.

GOAL: PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES

Short-Term Objectives:

.
•   Identify and remove from the collection approximately 1,100 unused and out-of-date
    books.
•   Attract families to the Library as library borrowers. Our goal is to issue 1,400 new
    library cards in FY 2010
•   Increase library collection’s attractiveness and usefulness by adding 1,800 new books.



FY 2009 ACHIEVEMENTS – LIBRARY

GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER, WHILE CONTINUING
TO IMPROVE THE QUALITY OF LIFE FOR TOWN RESIDENTS

Objective: Offer tutorials on personal computer basics, Internet use, word processing,
and e-mail.

Status: From October, 2008 through May, 2009, 155 learners have attended our
computer tutorials.




                                          - 63 -
Objective: Provide free, high-speed public access to the Internet.

Status: From October, 2008 through May, 2009, 12,046 individuals have spent 8,971
hours using our work stations for word processing, Internet searches, job applications,
and E-mail.

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: In April, 2009 online access to the library’s catalogue became available on the
Town’s web site. The Friends of the Library Newsletter, describing new library services,
is now also available on the Town’s website. Full text of the World Book Encyclopedia
and 400 major U.S. newspapers, including the Palm Beach Post, is also available
through the Library’s pages on theTown web site.


GOAL: PROVIDE HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO
RESIDENTS BY TOWN STAFF AND POLICY MAKERS


Objective: Identify and remove from the collection approximately 1,300 unused and out-
of-date books.

Status: From October, 2008 through May, 2009, the Library has withdrawn 238 out-of-
date or damaged books.

Objective: Attract families to the Library as library borrowers. Our goal is to issue 1,600
new library cards in FY 2009.

Status: At the end of May, 2009, the Library had issued 699 new cards.

Objective: Increase library collection’s attractiveness and usefulness by adding 1,600
new books.

Status: From September, 2008 through May, 2009, the Library added 1,305 new books.



Long-Term Objective:

Establish free public wireless Internet access throughout the Library

Status: We are investigating software that will allow users wireless access using the
Library’s existing WI-FI capacity.



                                          - 64 -
BUDGET CATEGORY SUMMARY – LIBRARY

     Expenditure             Actual             Actual         Budget        Budget
      Category              FY 2007            FY 2008         FY 2009       FY 2010

Personal Services                123,052             128,400      112,669        106,030

Operating                          50,550             43,685       48,133         51,283

Capital Outlay                     36,801             22,376       25,200         15,000

Total                            210,403             194,461      186,002        172,313




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. The increase is due to the increased cost to
air condition the Library. While hours have not changed, rates have and being an all-
glass building, require heavy-duty air conditioning units which draw electricity.


Capital Outlay

This category includes the funding to purchase library books.




                                            - 65 -
              UTILITIES DEPARTMENT


                                   Utilities Director


                       Water/Wastewater                          Chief Water
                          Supervisor                            Plant Operator


             System Service         System Service           Plant Operators I "C"
               Worker I               Worker II                       (2)
                  (4)




                                Budgeted Positions
                          Allocation %
                     General        Utility
                      Fund           Fund          2007-08            2008-09        2009-10
Full Time                50               50            4                1             0
Full Time               100               0             11               0             0
Full Time                 0               100           9                10            10
Part Time
Total                                                   24               11            10

Administrative Assistant transferred to the Operations Department




                                          - 66 -
UTILITIES DEPARTMENT

The Utilities Department (Water Treatment Plant and Utilities/ 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 department consists of four activities: Administration, Water Plant, Water Service
and Wastewater Service.

Administration 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 Activity is responsible for providing safe drinking water to all Town residents.
This activity maintains a water treatment facility, which regularly distributes
approximately 800 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.
Wastewater personnel, who consist of five System Service Workers, 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. The Utilities Manager and Water/Wastewater
Supervisor are responsible for staffing and organizing the Utility activities.


PERFORMANCE MEASUREMENTS–PUBLIC WORKS/UTILITIES

           Activity                    Actual             Actual      Estimated      Projected
                                      FY 2007            FY 2008       FY 2009       FY 2010

Treated, pumped & dispensed       716 million        562 million   650 million    700 million
water                             gallons            gallons       gallons        gallons
Collected, transmitted & pumped   436 million        413 million   450 million    500 million
sewage                            gallons            gallons       gallons        gallons




                                                - 67 -
FY 2010 GOALS AND OBJECTIVES - UTILITIES

♦ PRESERVE LANTANA’S HOME TOWN CHARACTER AND QUALITY OF LIFE

Objectives:

•   Provide responsive and efficient Utilities services to both residents and business
    owners in the Town.
•   Maintain our water quality provided by our Water Plant.


♦ PROVIDE EXCELLENT, ETHICAL AND EFFICIENT SERVICES

Objectives:

•   Ensure that the Utilities Department maintains responsive and efficient Utilities
    Services to both residents and business owners in the Town of Lantana.




♦ PROMOTE A FISCALLY HEALTHY AND SUSTAINABLE TOWN AND A SOUND
  BUSINESS COMMUNITY

Objectives:

•   To maintain infrastructure and overall appearance of the Town in efforts to make the
    Town a great place to live and attract new business.
•   Continue wastewater manhole rehabilitation program for structures that are over 30
    years old.
•   Continue inspection and repair of waste water mains to ensure structural integrity.

•   Continue residential and town usage meter change out program for the Water System
    Improvements. Project to improve the accuracy the meter reads of the Town’s
    residential and business water consumption.




                                         - 68 -
FY 2009 ACHIEVEMENTS – UTILITIES

GOAL:   PROVIDE HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO
RESIDENTS BY TOWN STAFF AND POLICY MAKERS
Objective: Ensure that the Utilities Department maintains responsive and efficient
Utilities Services to both residents and business owners in the Town of Lantana.
Status: These services are ongoing.-

Objective: Maintain our water quality provided by our Water Plant.
Status: Ensuring the Town’s water quality is maintained in a continual process.

Objective: Continue residential and Town use meter change out program based on Phase
V of the Water System Improvement Project to improve the accuracy of the Town’s
residents consumption.
Status: Approximately 25% of this program has been completed to date. Every year
approximately 300 meters are replaced due to age or usage.

Objective: Continue to flow test and lubricate all 347 hydrants.
Status: Flow test and lubrication is a continual process.
Objective: Institute a wastewater manhole rehabilitation program for structures that are
over 30 years old.
Status: Five (5) manholes will be rehabilitated by the end of fiscal year.

Objective:    Continue inspection and repair waste water mains to ensure structural
integrity.
Status: 5,000 linear feet of sewer mains are scheduled to be completed this fiscal year.


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: By maintaining the Town’s water quality, meters, water mains, sewer mains & lift
stations.




                                           - 69 -
BUDGET CATEGORY SUMMARY – UTILITIES DEPARTMENT

     Expenditure              Actual             Actual         Budget          Budget
      Category               FY 2007            FY 2008         FY 2009         FY 2010

Personal Services                  701,132            689,805      725,192           700,075

Operating                        2,515,942        2,486,783       1,562,040        1,749,180

Capital Outlay                      98,749                  -     1,731,627          641,300

Total                            3,315,823        3,176,588       4,018,859        3,090,555



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 for funding for educational training programs. The increase is due
to repeated maintenance repairs that required overtime work by employees. As the
distribution system and water plant become older, it requires additional work to maintain
the system. Management monitors the overtime cost to review whether it is cost-
advantageous to outsource the repairs.

Operating

Items included in this category include communication and utility services; the water
distribution and sewer system. Funding for contractual services including professional
engineering services are also provided for in this classification. The primary cost in this
category are the payments to the City of Lake Worth for the transmission of the Town’s
wastewater.


Capital Outlay

A detail of the costs related to this category are detailed out in the capital portion of this
document. The primary project will be the construction of Well #12 as required by the
South Florida Water Management District.




                                             - 70 -
                                  OPERATIONS DEPARTMENT

                                                                  Operations
                                                                   Director


                                                Administrative
                                                  Assistant




Grounds &      Facilities                 Marine                                            Public Works                         Vehicle
 Forestry     Maintenance                  Safety                                            Supervisor                         Maintenance
Supervisor    Supervisor                 Lieutenant                                                                              Manager


 General       General       Marine                   Lifeguard              Equipment          Sanitation    Heavy Equipment   Automotive
Maintenance   Maintenance    Safety                       (3)                 Operator           Worker          Operator       Mechanic II
 Worker        Worker       Officer II                                                             (6)               (2)
    (6)           (3)




                                                                  Budgeted Positions
                                                      Allocation %
                                                General         Utility
                                                 Fund            Fund            2007-08        2008-09      2009-10
                            Full Time             100              0                8             28           27
                            Full Time              70             30               11              0            0
                            Full Time              50             50                               2            3
                            Part Time
                            Total                                                   19             30          30

                            Reduce one General Maintenance Worker
                            Administrative Secretary from Utilities transferred to Operations




                                                                    - 71 -
DEPARTMENT OF OPERATIONS

The Department of Operations includes the following Divisions: Administration, Public
Grounds & Forestry, Facility Maintenance, the Sports Complex, Marine Safety, Vehicle
Maintenance, Sanitation (Garbage, Trash & Recycling) and Streets & Highways. These
divisions provide responsive, efficient, high quality recreational, maintenance and
sanitation 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 Public Grounds & Forestry division is responsible for the upkeep and maintenance of
approximately 54 acres of public ground, which includes town parks and the Nature
Preserve. A large portion of the grounds maintenance has been contracted out in order to
reduce personnel costs and provide more cost-effective services.

The Facility Maintenance division is responsible for the upkeep and repair of 75 thousand
square feet of Town owned facilities.

The Sports Complex division provides athletic recreation opportunities for a variety of
groups and individuals in a safe, clean and well-maintained facility. The 2.2 million
dollar Complex consists of six baseball fields, one soccer field and two basketball courts.
This activity is responsible for the permitting and scheduling of the facility usage,
preparing all fields for play, and the maintenance of all structures and equipment. In
addition, the staff coordinates athletic programs with various organizations.

The Marine Safety division ensures public safety by providing rescue and medical
services at the town’s ocean front beach. In addition to guarding the public beach,
personnel provide a safe marine environment by educating the public on ocean safety.
All personnel are certified Emergency Medical Technicians (EMT’s) and two are
certified Police Reserve Officers.

The Vehicle Maintenance division provides routine maintenance and repairs to a fleet of
170 vehicles and pieces of heavy equipment.

The Sanitation division (Garbage, Trash and Recycling) are responsible for the collection
and disposal of 5,014 tons per year of solid waste and recycling.

The Streets & Highway division is responsible for the maintenance and repair of
approximately 67.245 lane miles in town.




                                          - 72 -
   PERFORMANCE MEASUREMENTS–DEPARTMENT OF OPERATIONS

           Activity                    Actual             Actual           Estimated          Projected
                                      FY 2007            FY 2008            FY 2009           FY 2010

Turf /Grounds Maintained          53 acres           54 acres          59 acres          59 Acres
Buildings Maintained              53,000 sq. feet    54,000 sq. feet   65,000 sq. feet   75,000 sq. feet
Youth Soccer Registrants          400                200               300               400
Attendance                        110,000            110,000           110,000           110,000
Little League Registrants                            250               300               400
Litter Pick-up                    700                400               500               500
Beach Attendance                  190,000            204,200           179,025           185,000
Inter-local Responses             20                 10                12                15
First Aids                        700                1048              1,495             1,600
Preventative Actions              3,000              2463              2,986             3,000
Ocean Rescues and Assists         20                 25                15                20
Warnings                          80                 117               90                100
Vehicles maintained               71                 80                80                80
Sidewalks repaired/replaced       0 sq. feet         15,000 sq. feet   15,000 sq. feet   15,000 sq. feet
No. of special trash pickups      850                850               850               840
Trash collected                   2,150 tons         2,150 tons        2,150 tons        1,212
Garbage collected                 3,700 tons         3,700 tons        3,700 tons        2,451
Vegetation collected & recycled   1,650 tons         1,650 tons        1,650 tons        763
Residential recycling materials   720 tons           725 tons          725 tons          588
collected


    FY 2010 GOALS AND OBJECTIVES – OPERATIONS

    GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER, WHILE CONTINUING
    TO IMPROVE THE QUALITY OF LIFE FOR TOWN RESIDENTS
    Short-Term
    Objectives:
       • Coordinate with CNEP on neighborhood improvements.
       • Improve and upgrade park infrastructures.
       • Continue to provide a safe, clean and enjoyable beach.
       • Repair 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.

    Long-Term
    Objectives:
       • Maintain and increase tree canopy throughout the Town.
       • Increase the amount of recycling collected
       • Educate the public on the benefits of a Green community
       •




                                                    - 73 -
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.
   • Continue an aggressive course of inspections, 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
   • Continue public education on beach and boating safety.
   • Provide monthly reports containing statistics such as responses, training, and
       other activities within the Marine Safety division.
   • Employee improvement programs through in-house training and focus groups.
   • Upholding high ethical standards by; not excepting gifts, money or other
       gratuities from dealers, venders or individuals.

GOAL: ENSURE A FISCALLY HEALTHY TOWN AND AN ECONOMICALLY VIBRANT
BUSINESS COMMUNITY

Short and Long-Term
Objective:
   • Focus on maintenance and overall appearance of the town as a clean and
       attractive environment.

FY 2009 ACHIEVEMENTS –OPERATIONS

GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER, WHILE CONTINUING
TO IMPROVE THE QUALITY OF LIFE FOR TOWN RESIDENTS
Objective:      Complete the E. Ocean Avenue beautification project to promote
pedestrian traffic from US 1 to the Town’s beach.

Status: Completed.

Objective:    Increase greenways throughout neighborhoods.

 Status: Trees were planted in McKinley Park, the four corners on Hypoluxo Island,
Town Hall, the Lantana Nature Preserve and on the Hypoluxo Point Triangle. Irrigation
systems have continued to be upgraded where possible.

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.

Objective:    Improve and upgrade lighting throughout town parks.

Status: Completed.

                                        - 74 -
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.

Objective:     Continue and enhance existing athletic programs at the Sports Complex.

Status: The Lantana Athletic Association continues to provide and improve their athletic
opportunities. I-9 sports has taken over the Youth Soccer Program along with
introducing a cheerleading program.

Objective:     Initiate new recreational programs throughout town parks.

Status: Program was put on hold because of budget constraints.

Objective:     Upgrade and replace playground equipment throughout town parks.

Status: Equipment is inspected on a routine bases and repairs are made when needed.

Objective: Continue to provide a pleasing environment and direction for residents
through street sign beautification project.
Status: The street sign program is an ongoing process.

Objective: Continue our sidewalk repair/replacement program to provide residents with
safe sidewalks in town.
Status: We are continually locating deteriorating/worn-out sidewalks and replacing
them.

Objective: Assist the Planning Department in developing a strategic management plan
to promote pedestrian and bicycle accessibility throughout town.
Status: Project is expected to be complete by end of fiscal year.


GOAL:   PROVIDE HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO
RESIDENTS BY TOWN STAFF AND POLICY MAKERS
Objective:     Continue to educate residents 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. The Parks Department assisted the Hypoluxo Island Property Owners
Association (HIPOA) with their Tree Canopy Planting Program.

Objective:     Continue to trim trees along town right-of-ways to increase visibility and
clearance.



                                           - 75 -
Status: Tree trimming project is ongoing.

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:    Continue to provide Sports Complex event information via internet and
publications.
Status: Sports Complex information is updated and distributed accordingly.

Objective:     Continue public education on beach and boating safety.

Status: Safety information is posted around the Town.

Objective:     Re-certify all Marine Safety personnel as Emergency Medical Technicians
(EMT).

Status: All Marine Safety personnel are certified.


Objective: Ensure that the Operations Center maintains responsive and efficient Public
Works to both residents and business owners in the Town of Lantana.
Status: These services are ongoing - approximately 600 phone calls are answered within
a month; approximately 20 work orders per month are issued due to vandalized signs
and/or town equipment, advertisements that need to be taken down, potholes or swale
areas that need to be filled and/or storm drains that need to be unclogged.

Objective: Continue to provide consistent quality service through garbage, trash/
vegetation and recycling collection.
Status: Garbage, trash and recycling collection is an ongoing process.

Objective: Provide residents with information and conduct individual education on
garbage, trash/vegetation and recycling services.
Status: On a yearly basis an informational packet, which includes maps and schedules of
sanitation activities, are delivered to the residents. Individual education of services is an
ongoing process. Information concerning sanitation activities is also provided on the
Town’s website.

Objective: Continue roadway resurfacing and sidewalk repair/replacement program
throughout town.
Status: Roadway resurfacing and the sidewalk repair/replacement program continues.
Objective:    Maintain all town owned and operated vehicles in order to prevent
uninterrupted service that is provided by the Town (garbage, trash, recycling, code
enforcement, police and marine safety).


                                           - 76 -
Status: Vehicle maintenance on the Town fleet is an ongoing process.


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: Pressure cleaning, removing graffiti and painting town facilities are an ongoing
process. We have replaced portions of the boardwalk and railings at the beach, replaced
picnic benches and grills and trash receptacles at the Municipal Beach and at
Bicentennial and Sportsman Parks, and renovated dugouts and installed scoreboards and
batting cage at the Sports Complex.

Objective:     Continue to increase Town organized tournaments and events in an effort
to improve the business economy.

Status: Put on hold due to budgetary constraints.




                                         - 77 -
BUDGET CATEGORY SUMMARY –OPERATIONS


       Expenditure             Actual            Actual         Budget       Budget
        Category              FY 2007           FY 2008         FY 2009      FY 2010

  Personal Services              1,857,891        1,870,305      1,684,979      1,570,050

  Operating                      1,022,261            957,905    1,222,546       916,524

  Capital Outlay                   556,607            134,930    2,832,630       370,000

  Total                          3,436,759        2,963,140      5,740,155      2,856,574



  BUDGET CATEGORY EXPLANATIONS – OPERATIONS
  Personal Services

  This category includes the salaries, related payroll expenditures, pension, health
  insurance, drug testing and uniforms for the Operation Department. In addition, this
  classification provides for funding for educational training programs.

  Operating

  Items included in this category include communication and utility services, repair and
  maintenance of vehicles.       Funding for contractual services including grounds
  maintenance is also provided for in this classification. Also included are costs for
  memberships in professional organizations, miscellaneous office and other operating
  supplies and equipment as well as the projected cost of gas for departmental vehicles.


  Capital Outlay

  Funds are budgeted for the capital outlay listed in detail in the capital section of the
  budget.




                                             - 78 -
SPECIAL EVENTS

The Special Events activities consist of holiday events, and public information to draw
the community together. Typically, there will be a Fourth of July celebration. This year
due to budget constraints, the Holiday Parade will not be planned, but there may be a
scaled-down Holiday Festival. These are designed to bring together residents of the
Town, and to encourage a sense of community. This is fostered by the Town’s
newsletter, the Lantana-gram, usually appearing every three or four months, containing
announcements, items of community interest, and information about legal and safety
issues.




BUDGET CATEGORY SUMMARY – SPECIAL EVENTS

     Expenditure             Actual            Actual        Budget         Budget
      Category              FY 2007           FY 2008        FY 2009        FY 2010

Operating                         71,163            72,551       80,000           42,500

Total                             71,163            72,551       80,000           42,500




BUDGET CATEGORY EXPLANATIONS – SPECIAL EVENTS

Operating

Items in this category include the funding for the annual fireworks display on the Fourth
of July and the barge from which the display is coordinated. Other Town events may be
planned, however, due to the severe economic climate, the Town’s annual holiday parade
has not been budgeted.




                                           - 79 -
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, the costs associated with the
Insurance Fund (Internal Service Fund).




BUDGET CATEGORY SUMMARY – NON-DEPARTMENTAL

     Expenditure            Actual             Actual         Budget       Budget
      Category             FY 2007            FY 2008         FY 2009      FY 2010

Personal Services               295,311             263,571      266,100       209,270

Operating                       384,094             322,868      519,295       295,000

Capital Outlay                   74,858              13,975       52,980             -

Debt Service                  1,162,612         1,138,341      1,478,500     1,547,800

Contingency                            -                  -       11,700        45,600

Transfers Out                   325,000             573,546      350,000       315,410

Total                         2,241,875         2,312,301      2,678,575     2,413,080




                                           - 80 -
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 the property taxes paid on Town owned
property that is leased, such as the Dune Deck Café. It also includes costs associated
with the Employee Assistance Program, administrative costs for the General Employees’
pension plan, and employee training for all supervisory personnel. It also includes the
insurance costs in the Insurance Fund (an internal service fund).

Capital Outlay

No capital is funded within this category for the next fiscal year.


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 are allocated for such
occurrences. Also, unanticipated costs may be funded from this line.

Transfers Out

These charges account for the transfer of money between funds. For FY 2009/10,
$60,000 is being transferred from the Recreation Fund to the General Fund, and $255,410
from the General Fund to the Transportation Fund.




                                            - 81 -
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            - 82 -
CAPITAL IMPROVEMENTS PROGRAM SUMMARY

The CIP is divided into three major funds: General Fund, Utility Fund (Water & Sewer), and
Streets and Highways (Transportation Fund.) Each category contains the capital appropriations
for FY 2009 with funding sources and capital project descriptions.

The following is a brief summary of the 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 issued a Series 1998 Water & Sewer Refunding
   Bond in May 1998 which, in addition to refunding all outstanding Utility Fund issues,
   provided approximately $625,000 in new money to be used for certain Water & Sewer
   improvements.

   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.

   Loan (advance) from the Utility Fund – During the fiscal year 2009/10 budget process, it was
   determined not to use any reserves from the General Fund. In order to comply with this
   directive, a much needed garbage truck and dump truck were requested, but must be paid
   back in five installments to the Utility Fund at 5.48% (market rate).

   Transportation Reserves – (Transportation Fund) - This CIP funding source is defined as the
   portion of Transportation Fund used for capital projects through the provision of cash as a
   result of excess Transportation Fund revenues over Transportation Fund operating expenses.

   User Fees – (Internal Service Fund) – Charges for service provided by Vehicle Maintenance
   to the various departments.

   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.



                                             - 83 -
                                                  The Town of Lantana
                                                     Capital Outlay

                                                                                         Proposed Cost
                                                                                             Fund
Finance                                                   Division         General           Utility           Transportation

Computer/Software Equipment
   Computer and accessories                             Administration           2,000                   -                -
   Computer and accessories                           Human Resources            1,100
   Two computers and accessories                     Information Systems         4,000

     Sub Total Computer/Software Equipment                                       7,100                   -                -

     TOTAL FINANCE                                                               7,100                   -                -



                                                                                         Proposed Cost
Police                                                                                       Fund
                                                          Division         General           Utility           Transportation
Computer/Software Equipment
   Six mobile printers                                    Uniform                2,000                   -                -
   RMS Server                                             Uniform                8,000
     Sub Total Computer/Software Equipment                                      10,000                   -                -


     TOTAL POLICE                                                               10,000                   -                -



                                                                                         Proposed Cost
Utilities                                                                                    Fund
                                                          Division         General           Utility           Transportation
Improvements
    Reline wastewater mains                             Wastewater                                 50,000
    Manhole rehabilitation                              Wastewater                                 35,000
    Lift station repairs                                Wastewater                                 15,000
    Various repairs, equipment, and anthracite          Water Plant                                15,000
    Construct Well #12 (western wellfield)              Water Plant                               410,000
     Sub Total Improvements                                                          -            525,000                 -


Computer/Software Equipment
   Three computers and accessories                     Administration                -                 3,800

     Sub Total Computer/Software Equipment                                           -                 3,800              -


Machinery & Equipment
    Equipment, barricades and cones                    Water Services                               2,500
    Lift station pumps, motors, equipment, etc.         Wastewater                                 30,000
                                                                                                                          -
     Sub Total Machinery & Equipment                                                 -             32,500                 -


Meters/Hydrants
    Meters, hydrants, backflow                         Water Services                              35,000
                                                                                                                          -
     Sub Total Meters/Hydrants                                                       -             35,000                 -




                                                         - 84 -
                                                                                                         Proposed Cost
                                                                                                             Fund
                                                                   Division                General           Utility       Transportation
Well Rehabilitation
     Well Rehabilitation                                         Water Plant                                      20,000              -

     Sub Total Well Rehabilitation                                                                   -            20,000              -


Heavy Equipment
    Installation of generator for master lift station #1         Wastewater                          -            25,000              -

     Sub Total Heavy Equipment                                                                       -            25,000              -

     TOTAL UTILITIES                                                                                 -           641,300              -



                                                                                                         Proposed Cost
Library                                                                                                      Fund
                                                                   Division                General           Utility       Transportation
Books
    Library Books                                                   Library                     15,000               -                -
    Sub Total Books                                                                             15,000               -                -

     TOTAL LIBRARY                                                                              15,000               -                -



                                                                                                         Proposed Cost
Operations                                                                                                   Fund
                                                                   Division                General           Utility       Transportation
Improvements
    Sidewalks/walkovers at Beach - FEMA funded 87.5%          Forestry & Grounds               120,000

     Sub Total Improvements                                                                    120,000               -                -


Heavy Equipment
    Garbage Truck                                            Sanitation - garbage              200,000
    Dump Truck                                             Grounds & Forestry Maint.            50,000


     Sub Total Vehicles                                                                        250,000               -                -


     TOTAL OPERATIONS                                                                          370,000               -                -



     TOTAL BY FUND                                                                     $       402,100   $       641,300   $          -




                                                                  - 85 -
                                           GENERAL FUND CAPITAL


             ACCOUNT                       PROJECT                            BUDGET                      FUNDING
DEPARTMENT   NUMBER                     DESCRIPTION                           FY 2010                      SOURCE


FINANCE
               6440    (4) Computer and accessories                       $        7,100   FY 2010 Revenues

                                                               Subtotal   $        7,100


POLICE
               6440    (6) mobile printers                                         2,000   FY 2010 Revenues
               6440    Records Management System server                            8,000   FY 2010 Revenues

                                                               Subtotal   $       10,000



LIBRARY
               6610    Library books                                              15,000   FY 2010 Revenues


                                                               Subtotal   $       15,000



OPERATIONS
               6310    Sidewalks/walkovers at beach                              120,000   FEMA 75%/ FY 2010 Revenues 25%
               6435    Garbage truck                                             200,000   Loan from Utility Fund
               6435    Dump truck                                                 50,000   Loan from Utility Fund

                                                               Subtotal   $      370,000

                                                               TOTAL      $      402,100




                                                          - 86 -
CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND

FINANCE
Administration
6440 – Computer/Software Equipment – Funds are requested to purchase a replacement
computer and its related accessories for the Finance Director. The existing computer is nearing
the end of its useful life of five years. This computer is considered a high-usage computer and is
continuing to slow down and even crash. Attempts have been made to maintain the existing
system, but due to the high demand of this machine, it continues to be more difficult. The
existing laptop may be used for others who do not require such demand on the system.
Total: $2,000
Effect on Operating Budget: N/A

Human Resources
6440 – Computer/Software Equipment – Funds are requested to purchase a replacement
computer and its related accessories for the Human Resources/Administrative Assistant. The
existing computer is nearing the end of its useful life of five years. This computer is considered
a high-usage computer. Attempts have been made to maintain the existing system, but due to the
high demand of this machine, it continues to be more difficult. The existing computer may be
used for others who do not require such demand on the system.
Total: $1,100
Effect on Operating Budget: N/A

Information Systems
6440 – Computer/Software Equipment – Funds are requested to purchase two replacement
computers and its related accessories for the Information Systems Manager and Technician. The
existing computers are nearing the end of their useful lives of five years. These computers are
considered to be very high-usage computers. Attempts have been made to maintain the existing
systems, but due to the high demand of these machines, it continues to be more difficult. The
existing computers may be used for others who do not require such demand on the system or as
backups in case of emergencies.
Total: $4,000
Effect on Operating Budget: N/A




                                              - 87 -
CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND (continued)

POLICE
Uniform Division
6440 – Computer/Software Equipment – Funds are requested for the purchase six mobile
printers used in the police vehicles. On average, these printers last three years due to the heavy
usage and external elements. In a previous year, the Town was able to purchase these printers
from grant funding ($2,000). Additional funds are requested for the replacement of the Records
Management System server. The existing server has become outside the manufacturers warranty
of five years. This server is an integral part of police records and field queries. As this machine
ages without a warranty, the risk increases for service interruptions ($8,000).
Total: $10,000
Effect on Operating Budget: May reduce staff time on repairing and maintaining ageing
equipment.


LIBRARY
6610 - Library Books – Funds are requested to purchase new library books to maintain the
Library’s collection.
Total: $15,000
Effect on Operating Budget: N/A


OPERATIONS
Grounds and Forestry Maintenance
6310 – Improvements – Funds are requested for repairs to the beach park that were damaged
due to Tropical Storm Fay. These funds will provide for the construction of two stairs over the
dune and one handicap ramp down to the beach. Additionally, the sidewalk from the north
pavilion down to the Marine Safety building will be replaced. Since this was a declared storm,
the Federal Emergency Management Agency (FEMA) will be providing 87.5% (75% from
FEMA and 12.5% from the State) of the funding which is included in the revenue portion of this
budget.
Total: $120,000
Effect on Operating Budget:




                                              - 88 -
CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND (continued)

6435 – Heavy Equipment – Funds provide for the purchase of a heavy duty dump truck. The
Town has three trucks that are currently in disrepair or unsafe to be placed on the roads. One
replacement truck is requested.
Total: $50,000
Effect on Operating Budget: Should reduce the repair and maintenance costs for this division.

Sanitation - garbage
6435 – Heavy Equipment – Funds are requested for the replacement of a garbage truck. The
existing truck which is over eight years old (expected life is five years) is deteriorating and is
serving only as a backup.
Total: $200,000
Effect on Operating Budget: Should reduce the repair and maintenance costs for this division.




Total General Fund Capital Fiscal Year 2009/10                                       $402,100




                                               - 89 -
                                     UTILITY FUND CAPITAL


             ACCOUNT                         PROJECT                                  BUDGET             FUNDING
DEPARTMENT   NUMBER                        DESCRIPTION                                FY 2010            SOURCE


UTILITIES
               6310    Reline wastewater mains                                            50,000   FY 2010 Revenues
               6310    Manhole rehabilitation                                             35,000   FY 2010 Revenues
               6310    Lift station repairs                                               15,000   FY 2010 Revenues
               6310    Various repairs, equipment, and anthracite                         15,000   FY 2010 Revenues
               6310    Construct Well #12 (western wellfield)                            410,000   FY 2010 Revenues
               6410    Equipment, barricades and cones                                     2,500   FY 2010 Revenues
               6410    Lift station pumps, motors, equipment, etc.                        30,000   FY 2010 Revenues
               6420    Well rehabilitation                                                20,000   FY 2010 Revenues
               6425    Meters, hydrants, backflow                                         35,000   FY 2010 Revenues
               6435    Installation of generator for lift station #1                      25,000   FY 2010 Revenues
               6440    Three computers and accessories                                     3,800   FY 2010 Revenues

                                                                       Subtotal   $      641,300




                                                                       TOTAL      $      641,300




                                                       - 90 -
CAPITAL PROJECT DESCRIPTIONS
UTILITY FUND

UTILITIES
Administration
6440 – Computer/Software Equipment – Funds are requested for the replacement of three
computers and related accessories. The Utilities Director is currently using a damaged laptop
due to a lightning strike – the computer is four years old. The Administrative Assistant’s
computer was previously damaged and is currently using a four year old surplus laptop. Finally,
the Media Room is a place where supervisors and managers who are not assigned a workstation
may go to answer emails, perform employee evaluations, and prepare required paperwork. The
computer in this room is currently six years old.
Total: $3,800
Effect on Operating Budget: N/A

Water Division
6410 – Machinery & Equipment – Funds are requested for the purpose of various hand and
electrical tools and equipment that will replace the existing worn tools. Also, funds are
requested for the purchase and replacement of barricades and cones that are utilized for the daily
operations of the Operations and Utility Departments.
Total: $2,500
Effect on Operating Budget: N/A

6425 – Meters/Hydrants – Funds are requested for an accelerated replacement program of
various sized water meters that are over ten years old. Additionally, fire hydrants and backflow
devices will be replaced. Throughout the year, several of the above items become damaged and
inoperable. This funding provides for replacement as needed.
Total: $35,000
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.




                                              - 91 -
CAPITAL PROJECT DESCRIPTIONS
UTILITY FUND (continued)

Wastewater Division
6310 – Improvements – Funds are requested for the relining of wastewater mains and to cut
down INI in the wastewater system that was constructed before 1963 ($50,000). Funds for
manhole rehabilitation of $35,000 are requested for the repair and/or restoration of manhole
structures, which in most cases are 30 to 40 years old. Finally, historically every year
unanticipated repairs to lift stations are required; therefore, $15,000 is budgeted for such
occurrences.
Total: $100,000
Effect on Operating Budget: Unable to determine, however, this may reduce wastewater
treatment costs and will assist with any infiltration/inflow (I&I) problems. This helps lower our
payment to the City of Lake Worth for disposal costs.

6410 – Machinery & Equipment – Funds are requested for the purchase of pumps, motors,
equipment, gas detectors, etc. that have reached the end of their useful life. These purchases are
made with the intention they are a required for the wastewater distribution system to function
properly.
Total: $30,000
Effect on Operating Budget: N/A

6435 – Heavy Equipment –Funds are requested to complete the installation of the generator that
was purchased in fiscal year 2008/09. During the fiscal year, it was determined that the cost to
install the generator located at Lift Station #1 was greater than anticipated. This is the main lift
station that transports all Town wastewater to the Lake Worth sub-regional system.
Total: $25,000
Effect on Operating Budget: N/A

Water Treatment Plant Division
6310 – Improvements – Funds are requested to make any minor/major repairs in the
maintenance of the water plant including yearly anthracite and equipment replacement
($15,000). Finally, the Town received a 20-year consumptive use permit contingent upon certain
criteria. One of the criterion was to install two wells west of I-95. We are using these funds to
complete the second and final well (Well #12) in FY 2010 at a total cost of $410,000.
Total: $425,000
Effect on Operating Budget: N/A




                                               - 92 -
CAPITAL PROJECT DESCRIPTIONS
UTILITY FUND (continued)


6420 – Well Rehabilitation – Funds are requested for the rehabilitation of the Town’s water
wells. The purpose of this program is to maximize the gallons per minute (GPM) pumped from
each well. The process involves testing the well, before/after video, cleaning the well through
chemical injection, redeveloping the well and disinfection. Wells should be rehabilitated on an
as needed basis.
Total: $20,000
Effect on Operating Budget: N/A




Total Utility Fund Capital Fiscal Year 2009/10                                   $641,300




                                             - 93 -
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            - 94 -
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            - 95 -
DEBT SCHEDULE

The following is a schedule of all outstanding debt obligations of the Town. Currently, there are
five outstanding debts: the 2006 Capital Improvements Bond, which refinanced the 1995 bond
for the Sports Complex, the Series 1998 Water and Sewer Refunding Issue, 2000 Streets &
Highways Term Loan, and a loan that was used to refurbish the Town’s water plant due to more
stringent Federal quality standards. Within the proposed FY 2009/10 budget, a loan (or advance)
from the Utility Fund to the General Fund is proposed to pay for new garbage and dump trucks.
These debts are being repaid with utility taxes, water, sewer, and solid waste user charges, 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.




                                             - 96 -
                                                       Town of Lantana
                                                      Fiscal Year 2009/10
                                                        Debt Schedule
                                                                            General        Utility      Transportation
Sports Complex Loan                                                          Fund          Fund             Fund
 SunTrust Bank
 Principal at 10/01/2009              $     689,588
 Maturity in 2015
    Payment Date           Interest       Principal      Total Payment
      11/01/09         14,139.54           46,839.14        60,978.68
      05/01/10         13,179.34           47,799.34        60,978.68
                       27,318.88           94,638.48       121,957.36       121,957.36


Loan/Advance from Utility Fund
 Principal at 10/01/2009              $     250,000
 Maturity in 2013

    Payment Date           Interest       Principal      Total Payment
      04/01/10         13,100.00           57,797.00        70,897.00
                       13,100.00           57,797.00        70,897.00        70,897.00


Water & Sewer Revenue Bonds Series 1998
 SunTrust Bank
 Principal at 10/01/2009              $ 6,430,000
 Maturity in 2021
    Payment Date           Interest       Principal      Total Payment
      10/01/09        154,595.00          370,000.00       524,595.00
      04/01/10        146,270.00                 -         146,270.00
                      300,865.00          370,000.00       670,865.00                     670,865.00


Water & Sewer Revenue Bonds Series 2003
 SunTrust Bank
 Principal at 10/01/2009              $ 2,685,367
 Maturity in 2018
    Payment Date           Interest       Principal      Total Payment
      10/01/09        111,711.27          252,089.70       363,800.97
                      111,711.27          252,089.70       363,800.97                     363,800.97


Streets & Highway Loan
 SunTrust Bank
 Principal at 10/01/2009              $ 2,405,514
 Maturity in 2018
    Payment Date           Interest       Principal      Total Payment
  1st of Each Month    80,263.93          227,313.83       307,577.76
                       80,263.93          227,313.83       307,577.76                                      307,577.76

                                                         TOTAL BY FUND      192,854.36   1,034,665.97      307,577.76




                                                           - 97 -
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            - 98 -
                                RESOLUTION NO. R-12-2009

       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, 2009
       AND ENDING ON SEPTEMBER 30, 2010; PROVIDING AN EFFECTIVE
       DATE; AND FOR OTHER PURPOSES.

       WHEREAS, the Town Council of the Town of Lantana has determined the sum of
$14,775,658 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 $870,864,683; 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 3.2395 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 3.2395 mills represents a 13.84% decrease below the
rolled-back rate of 3.7599.


       Section 3:     This final millage rate of 3.2395 is levied to fund expenses for the fiscal
year commencing October 1, 2009 and ending September 30, 2010.


       Section 4:     This Resolution shall take effect immediately upon adoption by the Town
Council.


       DULY ADOPTED at a public hearing this 28th day of September, 2009.




                                              - 99 -
                                       TOWN OF LANTANA

_____        _____                     ________________________________
Aye          Nay                       Mayor David J. Stewart

_____        _____                     ________________________________
Aye          Nay                       Vice Mayor Tom Deringer

_____        _____                     ________________________________
Aye          Nay                       Councilmember Cindy Austino

_____        _____                     ________________________________
Aye          Nay                       Councilmember Lynn J. Moorhouse

_____        _____                     ________________________________
Aye          Nay                       Councilmember Elizabeth Tennyson


ATTEST:

_________________________
TOWN CLERK                             (Seal)

Approved as to form and
legal sufficiency.


__________________________
TOWN ATTORNEY




                             - 100 -
                                   RESOLUTION NO. R-13-2009

        AN RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LANTANA,
        FLORIDA, ADOPTING ITS FINAL BUDGET FOR FISCAL YEAR 2009-2010;
        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 1st of
each year and end on September 30th of the following year; and
        WHEREAS, Section 166.241(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-08-2007 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 2009-2010; 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, 2009 shall lapse at that time, and all unexpended Non-Capital and Capital
Expenditure encumbrances may be added to the corresponding approved 2009/10 available

                                             - 101 -
budget balances and be simultaneously reappropriated for capital expenditures, as previously
approved in the 2008/09 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 mail 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.


        DULY ADOPTED this 28th day of September, 2009.




                                              - 102 -
                                       TOWN OF LANTANA

_____        _____                     ________________________________
Aye          Nay                       Mayor David J. Stewart

_____        _____                     ________________________________
Aye          Nay                       Vice Mayor Tom Deringer

_____        _____                     ________________________________
Aye          Nay                       Councilmember Cindy Austino

_____        _____                     ________________________________
Aye          Nay                       Councilmember Lynn J. Moorhouse

_____        _____                     ________________________________
Aye          Nay                       Councilmember Elizabeth Tennyson


ATTEST:

_________________________
TOWN CLERK                             (Seal)

Approved as to form and
legal sufficiency.


__________________________
TOWN ATTORNEY




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GLOSSARY


Account: A term used to identify an individual asset, liability, encumbrance control, or
fund balance.

Accounting Procedures: All processes that identify, record, classify and summarize
financial information to produce financial records.

Accounting System: The total structure of records and procedures which discover, record,
classify, summarize, and report information on the financial position and results of
operations of a government or any of its funds, fund types, balanced account groups,
organizational components.

Accrual Basis: The basis of accounting under which transactions are recognized when they
occur, regardless of the timing of related cash flows.

Activity: Represents a section/unit of a department.

Ad Valorem Tax Rate: Property tax assessed in proportion to the value of the property.

Appraise: To make an estimate of value, particularly of the value of property. If the
property is valued for purposes of taxation, the less-inclusive term “assess” is substituted.

Appropriation: An authorization granted by a legislative body to make expenditures and to
incur obligations for specific purposes. An appropriation is limited in amount to the time it
may be expended.

Assessed Valuation: A valuation set upon real estate or other property by the County
Assessor and the State as a basis for levying taxes.

Asset: Resources owned or held by a government, which have monetary value.

Authorized Positions: Employee positions, which are authorized in the adopted budget, to
be filled during the year.

Balanced Budget: A budget in which planned funds available equal planned expenditures.

Bond: A written promise, generally under seal, to pay a specified sum of money, called the
face value, at a fixed time in the future, called the date of maturity, and carrying interest at a
fixed rate, usually payable periodically. Note: The difference between a note and a bond is
that the latter usually runs for a longer period of time and requires greater formality.
Bonded Debt: That portion of indebtedness represented by outstanding bonds.




                                             - 105 -
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
$750, such as automobiles, trucks, furniture, buildings, land, etc.

Capital Budget: A plan of proposed capital outlays and the means of financing them for
the current fiscal period.

Capital Improvements Program (CIP): A plan for capital outlay to be incurred each year
over a fixed number of years to meet capital needs arising from the government’s long-term
needs.

Cash Basis: A basis of accounting in which transactions are recognized only when cash is
increased or decreased.

Chart Of Accounts: The classification system used by a Town to organize the accounting
for various funds.

Comprehensive Plan: A State mandated plan that requires all units of local government to
address their five-year planning and development needs, including capital and infrastructure
requirements.

Consumer Price Index: A statistical description of price levels provided by the U.S.
Department of Labor. The index is used as a measure of the increase in the cost of living,
i.e., economic inflation.
Contingency: A budgetary reserve set-aside for emergencies or unforeseen expenditures
not otherwise budgeted.




                                          - 106 -
Contractual Services: Services rendered to a government by private firms, individuals, or
other governmental agencies. Examples include utilities, rent, maintenance agreements, and
professional consulting services.

Cost Allocation: A method used to charge Internal Service Funds and Enterprise Funds for
their share of central administration costs.

Debt Service: The cost of paying principal and interest in borrowed money according to a
predetermined payment schedule.

Debt Service Requirements: The amounts of revenue that must be provided for a debt
service fund so that all principal and interest payments can be made in full on schedule.

Deficit: An excess of liabilities and reserves of a fund over its assets.

Department: The basis organizational unit of government, which is functionally unique in
its delivery of service.

Depreciation: (1) Expiration in service life of fixed assets, other than wasting assets,
attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or
other physical or functional cause. (2) The portion of the cost of a fixed asset charge as an
expense during a particular period. Note: the cost of a fixed asset is prorated over the
estimated service life of such asset and each period is charged with part of such cost so that
ultimately the entire cost of the asset is charged off as an expense. In governmental
accounting, depreciation may be recorded in funds where expenses, net income, and/or
capital maintenance are measured.

Designated Fund Balance: That portion of the fund balance that reflects management’s
intended use of resources, as approved by either the government’s legislative body or chief
executive officer.

Encumbrances: Obligations in the form of purchase orders, or salary commitments, which
are chargeable to an appropriation and for which a part of the appropriation is reserved.
They cease to be encumbrances when paid or when the actual liability is set up.

Enterprise Fund: A fund established to finance and account for operations (1) that are
financed and operated in a manner similar to private business enterprises--which the intent
of the governing body is that the costs (expenses, including depreciation) of providing goods
or services to the general public on a continuing basis be financed or recovered primarily
through user charges; or (2) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for
capital maintenance, public policy, management control accountability, or other purposes.
Examples of enterprise funds are those for utilities, swimming pools, and airports.




                                             - 107 -
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.

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.



                                           - 108 -
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, the first $25,000 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.

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 1991. 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.




                                           - 109 -
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 adopted 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.

Objective: Something to be accomplished in specific, well-defined, and measurable terms
and that is achievable within a specific time frame.

Operating Costs: Outlays for such current period items as expendable supplies, contractual
services, and utilities.

Ordinance: A formal legislative enactment by the governing board of a municipality. If it
is not in conflict with any higher form of law, such as a state statute or constitutional
provision, it has the full force and effect of law within the boundaries of the municipality to
which it applies. The difference between an ordinance and a resolution is that the later
requires less legal formality and has a lower legal status. Ordinarily, the statutes or charter
will specify or imply those legislative actions that must be by ordinance and those which
may be by resolution.

Pay-As-You-Go Basis: A term used to describe a financial policy by which capital outlays
are financed from current revenues rather than through borrowing.

PBC: Refers to Palm Beach County.

Performance Indicators: Specific quantitative and qualitative measures of work
performed as an objective of specific departments or programs.

Performance Measure: Data collected to determine how effective or efficient a program is
in achieving its objectives.



                                            - 110 -
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.

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.


                                          - 111 -
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.

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.




                                            - 112 -
   Town of Lantana
  500 Greynolds Circle
Lantana, FL 33462-4544
    (561) 540-5000

  www.lantana.org

				
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