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FY09 Adopted Budget - Town of Lantana

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					 TOWN OF LANTANA




FISCAL YEAR 2008/09
  ANNUAL BUDGET
                                                 Town of Lantana
                                                  Town Officials




                                                          Mayor
                                        Mayor David J. Stewart (3/2009)

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

                                                  Town Manager
                                                   Michael Bornstein

Town Attorney                              Consulting Engineers                                        Town Auditors
Corbett & White, PA                         Mathews Consulting Inc.                                            Rachlin, 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 .....................................................................................................Michele Knox

                                                     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
Policy Agenda                         ……………………….………       7
Organizational Chart                  ……………………….………       8
Financial Management Policies         ……………………….……....    9
Explanation of Budgetary Basis        ……………………….………      12

BUDGET SUMMARIES
Budget Summary                        ……………………….………      13
All Funds Combined                    ……………………….………      14
General Fund                          ……………………………….      15
Water and Sewer Fund                  ……………………….………      16
Insurance Fund                        ……………………….………      17
Recreation Fund                       ……………………….………      18
Transportation Fund                   ……………………….………      19
Police Education Fund                 ……………………………….      20
Grants Fund                           ……………………………….      21
Fund Revenue Detail                   ……………………………….      22


ANALYSIS

Property Tax Analysis                 ……………………………….      25
DR-420                                ……………………………….      28


DEPARTMENT SUMMARIES

Town Council                          ……………………….………      33
Administration                        ……………………….………      37
Finance and Administrative Services   ……………………….………      45
Legal                                 ……………………….……....   53
Police                                ……………………….………      55
Fire/Rescue                           ……………………….……....   65
Development Services                  ……………………….………      66
Library                               ……………………….………      72
Utilities                             ……………………….………      78
Operations                            ………………………………       86
Non-Departmental                      ……………………….………      93
Special Events                        ……………………………….      94
CAPITAL IMPROVEMENTS PROGRAM

Capital Improvements Program Summary   ……………………….………    96
General Fund Capital                   ……………………….………   100
Utility Fund Capital                   ……………………….………   106
Transportation Fund Capital            ……………………….………   110

DEBT SCHEDULE

Debt Schedule                          ……………………….………   114

APPENDIX

Miscellaneous Statistics               ……………………….………   117
Resolution                             ……………………………….   120

GLOSSARY

Glossary                               ……………………….………   123
HOW TO USE THIS DOCUMENT

The FY 2009 Proposed Budget Document is organized into nine 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
and the Town Council Policy Agenda 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. The Town Council Policy Agenda provides the overall direction
for Town programs and services.

BUDGET SUMMARY AND ANALYSIS

The Budget Summary section provides the reader with a quick overview of the Town’s FY 2009
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, and Recreation. The section also includes a detailed
revenue estimates

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 2009 Goals and Objectives
•   FY 2008 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 2009. 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.

APPENDIX AND GLOSSARY

This section presents miscellaneous information that the reader may find useful, the, Budget
Resolution adopting the 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 9, 2008


 500 Greynolds Circle
                            The Honorable Mayor and Town Council
Lantana, FL 33462-4594      Town of Lantana
    (561) 540-5000          Lantana, FL 33462-4594
  Fax (561) 540-5009
   www.lantana.org          Honorable Mayor and Members of the Council:

                            Pursuant to Article IV Section 5(e) of the Charter of the Town of Lantana, I
Mayor                       hereby submit the proposed operating and capital budget for fiscal year
David J. Stewart            2009. 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
Vice Mayor                  Council each year. It authorizes the resources and establishes a plan and
Elizabeth Tennyson
                            direction for our programs and services for the coming year and our five-
Vice Mayor Pro Tem
                            year capital improvement program.
Tom Deringer
                            ACCOUNTING AND BUDGET FORMAT
Councilmembers
Lynn J. Moorhouse, D.D.S.   This year’s accounting and budget format is different from the previous two
Cindy Austino               years. Our intention is to provide you with an informative, useful, and
                            transparent budget document. For a detailed discussion on the format of the
Town Manager
Michael Bornstein           budget document, please see the section “How to Use This Document”
                            beginning on page one.

                            STRATEGIC MANAGEMENT

                            The Town again is witnessing continuing economic downturn and slumping
                            property valuations caused by the worsening mortgage and real estate
                            market. The problem is exacerbated by the impacts of the passage of
                            Amendment One and other property tax relief efforts implemented and
                            anticipated by the State. The Town is positioned better than many other
                            local jurisdictions since Lantana did not focus on the condo/high residential
                            density sector markets. Other cities are realizing that adding substantial
                            residential density in a booming market can provide a fast and short term
                            boost in revenue. However, residential units are net users of tax revenue
                            and coupled with a worrisome foreclosure rate, density may have been a bad
                            choice.

                            Lantana will continue with its efforts to redevelop commercial and industrial
                            areas of the Town. A. G. Holley is an important component for
                            redevelopment and should add considerable tax base and jobs. In fall of
                            2008, Governor Crist and the Office of Trade, Tourism, and Economic
                            Development will be selecting an entity to negotiate the redevelopment of
“To Preserve Lantana’s
                            the site. Additionally, the Town is pursuing annexation to bring in
hometown atmosphere
                            commercial and industrial properties adjoining the Town borders. Each of
through responsible
                            these efforts should help subsidize the cost of government to the residents of
government and quality
                            the Town.
service.”
To keep the Town headed in the right direction for redevelopment, better planning documents
are necessary. Master Plans for redevelopment and accurate Capital Improvement Plans have
been created and serve as the guideposts.


In order to develop the financial strategy for the coming year, the following areas were reviewed:

1. The Town’s current year budget and actual historical data regarding revenues and the recent
   dramatic decrease in revenues due the economy and expenditures;

2. An analysis of the Town’s General Fund revenues, current taxable valuation and projected
   impacts from future redevelopment projects;

3. Maintain service to the residents of Lantana while keeping cost stable;

The preparation of the financial strategy for fiscal year 2009 represents but one small step in the
implementation of the long-range plan; in fact, the formulation of the strategic plan for future years is
still ongoing, and must be factored into the budgeting equation and financial projections each year.

Not reflected in the fiscal year 2009 budget are any unspent capital project funds from fiscal year
2008 that will be re-appropriated at the conclusion of the year.

             SIGNIFICANT FACTORS AFFECTING BUDGET DEVELOPMENT

The significant factors affecting the formulation of the fiscal year 2008/09 budget includes:

      1. Notification of a 7.5% decrease in the value of taxable property within the Town, from
         $1,098,111,871 to $1,015,300,767. Based on the new property values one mill would
         realize revenues of approximately $964,000 (assuming a 95% collection rate).

      2. This year the Town separated out the County’s MSTU rate for Fire Rescue services on the
         tax bill. However, we used their proposed rate of 2.95 (increased from 2.7794 which is a
         6% increase) and reduced the Town’s rate to 3.2395 so the tax payer will pay a combined
         total of 6.1895 – the same rate as FY 08.

      3. The Pay-For-Performance program has been suspended in the current proposed budget.
         The management team is exploring alternatives to rewarding employees.

      4. Health insurance rates have increased by 1%, however, due to the elimination of positions,
         the total cost should decrease to a total of $1,026,000; general liability insurance has
         increased by $3,500; workers compensation has increased by $10,000.

      5. Based on the Actuarial report, the police pension has been projected at 18.42% of covered
         payroll. General employees are projected to be 11% of covered payroll.

      6. Adjustments to salaries for a cost of living have not been included in the FY 09 budget due
         to budget constraints.




                                                  -4-
     7. Six full-time positions and one part-time position were eliminated. Two positions involved
        terminating the Public Works Manager and Marine Safety Manager in the current fiscal
        year. The Building Official retired and we have since privatized that function. One part-
        time Library Assistant will be eliminated or a combined reduction of 17 employee hours
        per week.

     8. The Hypoluxo inter-local agreement for police services revenues of $427,230 is
        incorporated in General Fund revenues along with a cost of $395,526 in the Police
        department expenditures.

     9.    Included in the General Fund capital includes:
     •     $90,000 to replace three patrol vehicles and replace four computers
     •     $20,000 for the purchase of library books
     •     $67,000 to replace a backhoe
     •     $23,000 for an emergency generator
     •     $25,000 for a shed-like structure to store equipment, known as a pole-barn.

     10.   In the Utility Fund capital includes:
     •     $75,000 to reline portions of the wastewater main and for inspections
     •     $325,000 to repair wastewater lift stations
     •     $535,000 for the construction of Well #11
     •     $27,000 for the replacement of meters, backflows, and hydrants
     •     $50,000 to replace the emergency generator located at L.S. #1
     •     $12,000 for the purchase of an electric/fuel efficient vehicle.

     11. In the Transportation Fund capital includes:
     • $95,550 to pave portions of West Drew Street
     • $390,000 for drainage on North and Southeast Atlantic Drive


     12. Repayment of the loan from SunTrust Bank for the Roadway improvements throughout the
         Town principal and interest of $308,500 is included in the Transportation Fund.


The preparation of the proposed fiscal year 2009 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

500 Greynolds Circle · Lantana, FL 33462-4594 · (561) 540-5000 · Fax (561) 540-5009 · www.lantana.org
This page intentionally left blank




              -6-
TOWN COUNCIL POLICY AGENDA FY 2009

The Town Council’s Policy Agenda and related goals are presented below:

With the establishment of the Policy Agenda, staff has developed a series of action plans to
accomplish the goals identified by Council and incorporated it into this year’s budget.

The following is a breakdown by major policy area of the Council’s Policy Agenda, followed by
a brief summary by department of the coming year’s action plans to address this agenda. A
detailed listing of departmental objectives, achievements and performance measurements can be
found in the various departmental sections of this document.

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

Objectives
• Encourage the revitalization of neighborhoods and enhance community participation.
• Utilize improved technology to increase safety & security in the Town.
• Create redevelopment plans consistent with the old Florida Fishing Village theme.
• Develop plans to improve the Town’s park’s system infrastructure.
• Ensure equitable and fair enforcement of the Town’s codes.

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

Objectives
• Ensure the accessibility and responsiveness of Town staff and policy makers.
• Promote positive relationships between the community and the Town.
• Maintain excellence in basic Town services.

   ENSURE A FISCALLY HEALTHY TOWN AND AN ECONOMICALLY VIBRANT
                       BUSINESS COMMUNITY

Objectives
• Improve and maintain the Town’s infrastructure.
• Enhance our strong relationship with the business community.
• Work with the business community to improve our commercial areas.
• Increase the tax base through redevelopment focusing on industrial areas & the Florida
  Public Health Institute site.




                                             -7-
               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




                                            -8-
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.




                                               -9-
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.




                                               - 10 -
Reserve Policies:

In 1997 the Town sold water front property valued at $2,900,000. The Town Council at that
time decided to maintain this amount as an undesignated fund balance in the General Fund. This
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.




                                               - 11 -
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.




                                                - 12 -
                         FISCAL YEAR 2008 BUDGET SUMMARY




                                BEGINNING           REVENUES/        EXPENDITURES/         ENDING
              FUND               BALANCE             SOURCES             USES             BALANCE



GENERAL FUND                    $   9,747,203       $    8,922,650   $    9,058,133   $    9,611,720

ENTERPRISE FUNDS

 Water & Sewer                      9,091,002            5,149,350        5,550,013        8,690,339

TOTAL                           $   9,091,002       $    5,149,350   $    5,550,013   $    8,690,339

INTERNAL SERVICE FUNDS

 Insurance Fund                      481,264              613,750           546,100         548,914

TOTAL                           $    481,264        $     613,750    $      546,100   $     548,914

SPECIAL REVENUE FUNDS

 Recreation Fund                     105,849               12,250                 -         118,099
 Transportation Fund                 860,926              606,000           997,550         469,376
 Police Education Fund                   800                4,350             5,000             150
 Grants Fund                               -               40,280            40,280               -

TOTAL                           $    967,575        $     662,880    $    1,042,830   $     587,625


GRAND TOTAL                     $ 20,287,044        $ 15,348,630     $   16,197,076   $ 19,438,598




                                                - 13 -
                                 ANALYSIS OF REVENUES/SOURCES
                                    AND EXPENDITURES/USES
                                      ALL FUNDS COMBINED




                                                                ESTIMATED       AMMENDED
                                 ACTUAL         ACTUAL           ACTUAL          BUDGET         BUDGET           %
                                 FY 2006        FY 2007           FY 2008         FY2008        FY 2009        CHANGE

BEGINNING BALANCE               $ 16,853,621   $ 18,683,154     $ 20,682,537    $ 20,682,537   $ 20,287,044       -2%

REVENUE/SOURCES

 Property Taxes                    5,279,690      6,851,101        6,573,085       6,496,550      3,130,000       -52%
 Insurance Premium Tax               100,230        100,230          100,000         100,000        110,000        10%
 Franchise Fees                      720,521        782,692          745,000         689,000        760,000        10%
 Utility Taxes                       937,368        944,452          936,000         940,000        940,000         0%
 Communication Services Tax          504,975        491,582          411,000         500,000        415,000       -17%
 Licenses & Permits                  489,046        386,337          369,990         374,000        370,750        -1%
 Intergovernmental                 2,258,109      1,685,071        1,499,237       1,596,937      1,363,230       -15%
 User Charges                      6,436,744      7,439,587        6,861,846       7,060,190      6,846,880        -3%
 Fines & Forfeitures                 169,811        131,485          191,350         118,200        102,350       -13%
 Miscellaneous                     1,242,630      1,099,034          733,959         745,253        610,420       -18%
 Sale of General Fixed Assets          6,200         30,626           31,000               -              -        N/A
 Other Financing Sources           1,197,262            800           26,500       1,371,867        350,000       -74%
 Transfers In                        483,500        325,000          573,546         573,546        350,000       -39%

 TOTAL                          $ 19,826,086   $ 20,267,997     $ 19,052,513    $ 20,565,543   $ 15,348,630      -25%

EXPENDITURES/USES

 Legislative                          83,877        108,670          141,670         141,670        149,035         5%
 Administration                      342,938        361,110          391,396         386,060        391,100         1%
 Finance                             818,810        771,856          858,560         892,690        911,826         2%
 Legal                                97,905        100,800          130,340         128,340        149,440        16%
 Law Enforcement                   3,517,793      3,908,368        4,136,695       4,186,355      4,084,505        -2%
 Fire Rescue                       2,307,882      3,000,563        3,052,092       3,069,400              -      -100%
 Development Services                667,448        793,105          851,193         850,637        697,731       -18%
 Library                             155,798        184,102          173,013         170,270        160,802        -6%
 Utilities Department              4,406,973      3,217,074        2,037,483       2,310,890      2,343,609         1%
 Operations Department             1,623,587      2,939,038        3,049,628       3,478,535      2,655,878       -24%
 Debt Service                      2,168,443        995,637        1,561,838       1,562,950      1,478,500        -5%
 Non-Departmental                    761,849        679,405          852,626         983,310        597,100       -39%
 Special Events                       51,930         71,163           82,000          87,000         80,000        -8%
 Capital Outlay                      507,820        812,723        1,530,786       1,623,370      2,047,550        26%
 Transfers Out                       483,500        325,000          573,546         573,546        350,000       -39%
 Contingency                               -              -           25,140         120,520        100,000       -17%

 TOTAL                          $ 17,996,553   $ 18,268,614     $ 19,448,006    $ 20,565,543   $ 16,197,076      -21%

 Excess revenues over (under)
 expenditures                      1,829,533      1,999,383         (395,493)            -         (848,446)      N/A

ENDING BALANCES

 Designated/Reserved               9,624,332      9,284,657        9,712,147       9,575,410      9,399,847        -2%
 Undesignated                      9,058,822     11,397,880       10,574,897      11,107,127     10,038,751       -10%

TOTAL, END OF YEAR              $ 18,683,154   $ 20,682,537     $ 20,287,044    $ 20,682,537   $ 19,438,598       -6%




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


FUND NUMBER 001                                                   ESTIMATED       AMMENDED
                                    ACTUAL           ACTUAL        ACTUAL          BUDGET            BUDGET          %
                                    FY 2006          FY 2007        FY 2008         FY2008           FY 2009       CHANGE

BEGINNING BALANCES              $    7,829,480   $    9,174,871   $ 10,279,433    $ 10,279,433   $    9,747,203        -5%

REVENUES/SOURCES

 Locally Levied Taxes
 Property Taxes                      5,279,690        6,851,101       6,573,085      6,496,550        3,130,000       -52%
 Insurance Premium Tax                 100,230          100,230         100,000        100,000          110,000        10%
 Franchise Fees                        720,521          782,692         745,000        689,000          760,000        10%
 Utility Taxes                         937,368          944,452         936,000        940,000          940,000         0%
 Communication Srvcs Tax               504,975          491,582         411,000        500,000          415,000       -17%
 Licenses & Permits                    489,046          386,337         369,990        374,000          370,750        -1%
 Intergovernmental                   1,863,549        1,218,725       1,122,668      1,203,450        1,075,950       -11%
 User Charges                        1,448,893        1,568,061       1,552,901      1,503,490        1,549,030         3%
 Fines & Forfeitures                   163,137          126,250         187,000        113,000           98,000       -13%
 Miscellaneous                         832,320          790,119         574,634        486,003          473,920        -2%
 Other Sources                       1,197,262                -               -        962,030                -      -100%
 Sale of General Fixed Assets            6,200           30,626          31,000              -                -        N/A
 Transfers In                           40,000                -           7,018          7,018                -      -100%


 TOTAL REVENUES                 $ 13,583,191     $ 13,290,175     $ 12,610,296    $ 13,374,541   $    8,922,650       -33%


EXPENSES/USES
 Legislative                            50,418           65,182          84,520         84,520           88,530         5%
 Administration                        165,972          182,745         182,794        179,540          206,880        15%
 Finance                               272,127          268,041         285,820        299,560          356,677        19%
 Legal                                  76,072           79,897         102,220        100,620          123,720        23%
 Law Enforcement                     3,470,087        3,900,357       4,124,270      4,173,930        4,079,505        -2%
 Fire/Rescue                         2,307,882        3,000,563       3,052,092      3,069,400                -      -100%
 Development Services                  631,448          701,797         799,196        798,640          657,451       -18%
 Operations Department               1,243,798        2,336,745       2,467,230      2,515,140        2,361,631        -6%
 Library                               155,798          173,602         173,013        170,270          160,802        -6%
 Utilities Department                  832,338           39,414          94,293         96,850           50,337       -48%
 Special Events                         51,930           71,163          82,000         87,000           80,000        -8%
 Non-Departmental                      753,539           48,202         211,763        214,540           38,600       -82%
 Debt Service                        1,304,496          206,325         206,338        206,950          122,500       -41%
 Capital                               478,395          786,580         695,449        711,053          281,500       -60%
 Contingency                                 -                -          15,000        100,000          100,000         0%
 Transfers Out                         443,500          325,000         566,528        566,528          350,000       -38%

 TOTAL EXPENDITURES             $ 12,237,800     $ 12,185,613     $ 13,142,526    $ 13,374,541   $    9,058,133       -32%

 Excess revenues over (under)
 expenditures                        1,345,391        1,104,562       (532,230)            -           (135,483)       N/A

ENDING BALANCES

  Designated/Reserved                4,523,649        3,310,607       3,310,607      3,310,607        3,310,607         0%
  Undesignated                       4,651,222        6,968,826       6,436,596      6,968,826        6,301,113       -10%
 Fund Balance, End of Year      $    9,174,871   $ 10,279,433     $   9,747,203   $ 10,279,433   $    9,611,720        -6%




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




FUND NUMBER 401                                                     ESTIMATED       AMMENDED
                                      ACTUAL           ACTUAL        ACTUAL          BUDGET             BUDGET          %
                                      FY 2006          FY 2007        FY 2008         FY2008            FY 2009       CHANGE

BEGINNING BALANCE                 $    8,738,744   $    8,949,129   $   9,381,755   $   9,381,755   $    9,091,002       -3%

REVENUES/SOURCES

 Charges For Services                  4,941,874        4,906,073       4,532,750       4,742,300        4,672,350        -1%
 Miscellaneous                           398,395          293,311         147,000         251,000          127,000       -49%
 Other Sources                                 -              800          26,500         377,737          350,000        -7%

 TOTAL REVENUES                   $    5,340,269   $    5,200,184   $   4,706,250   $   5,371,037   $    5,149,350       -4%

EXPENSES/USES

 Legislative                              33,459           43,488          57,150          57,150           60,505         6%
 Administration                          176,966          178,365         208,602         206,520          184,220       -11%
 Finance                                 546,683          503,815         572,740         593,130          555,149        -6%
 Legal                                    21,833           20,903          28,120          27,720           25,720        -7%
 Utilities Department                  3,574,635        3,177,660       1,943,190       2,214,040        2,293,272         4%
 Operations Department                   211,629          332,913         357,331         373,350           90,747       -76%
 Non-Departmental                          8,310           28,680          12,973          14,750           12,400       -16%
 Capital                                       -                -         759,757         826,737        1,280,500        55%
 Debt Service                            556,369          481,734       1,047,000       1,047,500        1,047,500         0%
 Contingency                                   -                -          10,140          10,140                -      -100%

 TOTAL EXPENDITURES               $    5,129,884   $    4,767,558   $   4,997,003   $   5,371,037   $    5,550,013        3%

 NET INCOME (LOSS)                      210,385          432,626        (290,753)             -           (400,663)    N/A

ENDING BALANCES

 Designated/Reserved/Restricted        4,541,529        4,952,701       4,952,701       5,243,454        4,952,701        -6%
 Undesignated/Unrestricted             4,407,600        4,429,054       4,138,301       4,138,301        3,737,638       -10%
 RETAINED EARNINGS, END OF
 YEAR                             $    8,949,129   $    9,381,755   $   9,091,002   $   9,381,755   $    8,690,339       -7%




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




FUND NUMBER 501                                             ESTIMATED AMMENDED
                                 ACTUAL       ACTUAL         ACTUAL    BUDGET           BUDGET          %
                                 FY 2006      FY 2007         FY 2008   FY2008          FY 2009       CHANGE

BEGINNING BALANCE               $     -       $       -     $   344,754   $   344,754   $   481,264      40%

REVENUES/SOURCES

 Charges For Services
  Charges For Insurance                   -       947,277       764,400       764,400       613,750     -20%

 TOTAL REVENUES                 $     -       $   947,277   $   764,400   $   764,400   $   613,750     -20%


EXPENDITURES/USES

 Workers Compensation                     -       256,633       260,000       386,130       225,000      -42%
 General Liability                        -       313,962       326,790       326,790       280,000      -14%
 Other Insurance                          -        31,928        41,100        41,100        41,100        0%
 Designated for Deductibles               -             -             -        10,380             -     -100%

 TOTAL EXPENDITURES             $     -       $   602,523   $   627,890   $   764,400   $   546,100     -29%

 Net Income (Loss)                        -       344,754       136,510             -        67,650    N/A

ENDING BALANCES

 Designated/Reserved                      -       344,754       481,264       344,754       548,914      59%
 Undesignated                             -             -             -             -             -    N/A

 RETAINED EARNINGS, END OF
 YEAR                           $     -       $   344,754   $   481,264   $   344,754   $   548,914      59%




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


FUND NUMBER 111                                                       ESTIMATED AMMENDED
                                         ACTUAL         ACTUAL         ACTUAL    BUDGET            BUDGET            %
                                         FY 2006        FY 2007         FY 2008   FY2008           FY 2009         CHANGE

BEGINNING BALANCE                        $   82,704     $    72,553   $    91,754     $   91,754   $   105,849        15%

REVENUES/SOURCES

 Charges For Services
  Field Usage                                10,442           9,460         8,000          9,000         8,000        -11%
  Soccer Program Fees                        31,315           2,646             -         35,000             -       -100%
  Lantana Athletic Association                4,220           6,070         3,795          6,000         3,750        -38%


 SUB-TOTAL                                   45,977          18,176        11,795         50,000        11,750       -77%

 Miscellaneous Revenues
  Interest on Investments                       742           1,280         2,300           250           500        100%

 TOTAL REVENUES                          $   46,719     $    19,456   $    14,095     $   50,250   $    12,250       -76%

EXPENDITURES/USES

 Other Contractual                           16,870             255               -       35,000               -     -100%
 Designated for future expenditures               -               -               -       15,250               -     -100%
 Transfers Out                               40,000               -               -            -               -    N/A


 TOTAL EXPENDITURES                      $   56,870     $       255   $       -       $   50,250   $       -         -100%

 Excess revenues over (under)
 expenditures                                (10,151)        19,201        14,095              -        12,250      N/A

ENDING BALANCES

 Designated/Reserved                         72,553          91,754       105,849         91,754       118,099        29%
 Undesignated                                   -               -             -              -             -        N/A

 FUND BALANCE, END OF YEAR               $   72,553     $    91,754   $   105,849     $   91,754   $   118,099        29%




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

FUND NUMBER 101                                                    ESTIMATED     AMMENDED
                                    ACTUAL            ACTUAL        ACTUAL        BUDGET           BUDGET           %
                                    FY 2006           FY 2007        FY 2008       FY2008          FY 2009        CHANGE

BEGINNING BALANCE               $       221,078   $      479,431   $   576,173   $   576,173   $      860,926             49%

REVENUES/SOURCES

 Intergovernmental Revenues
 Gas Tax Revenue                        291,973          301,640       270,100       280,000          247,000             -12%
 Palm Beach County Agreement                -                -             -             -                -             N/A

 SUB-TOTAL                              291,973          301,640       270,100       280,000          247,000            -12%

 Miscellaneous Revenues
 Interest on Investment                  11,173           14,324        10,025         8,000             9,000            13%

 SUB-TOTAL                               11,173           14,324        10,025         8,000             9,000            13%

 Other Sources
 Transfers In                           443,500          325,000       566,528       566,528          350,000             -38%
 Use of Fund Balance                        -                -             -          32,100              -              -100%

 SUB-TOTAL                              443,500          325,000       566,528       598,628          350,000            -42%

 TOTAL REVENUES                 $       746,646   $      640,964   $   846,653   $   886,628   $      606,000            -32%

EXPENDITURES/USES

 Operations Department                  151,290          210,501       177,820       492,548          203,500             -59%
 Debt Service                           307,578          307,578       308,500       308,500          308,500               0%
 Capital                                 29,425           26,143        75,580        85,580          485,550             467%
 Designated for future years                -                -             -             -                -             N/A

 TOTAL EXPENDITURES             $       488,293   $      544,222   $   561,900   $   886,628   $      997,550             13%

 Excess revenues over (under)
 expenditures                           258,353           96,742       284,753           -            (391,550)   N/A

ENDING BALANCES

 Designated/Reserved                    479,431          576,173       860,926       576,173          469,376             -19%
 Undesignated                               -                -             -             -                -             N/A

 FUND BALANCE, END OF YEAR      $       479,431   $      576,173   $   860,926   $   576,173   $      469,376            -19%




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




FUND NUMBER 117                                            ESTIMATED AMMENDED
                                  ACTUAL      ACTUAL        ACTUAL    BUDGET        BUDGET        %
                                  FY 2006     FY 2007        FY 2008   FY2008       FY 2009     CHANGE

BEGINNING BALANCE                 $     55    $    152     $   1,650    $   1,650   $    800          -52%

REVENUES/SOURCES

 Fines & Forfeitures
 Court fines                          5,740       3,220        3,600        3,500       3,600           3%
 Parking violations                     934       2,015          750        1,700         750         -56%

 TOTAL REVENUES                   $   6,674   $   5,235    $   4,350    $   5,200   $   4,350         -16%


EXPENDITURES/USES

 Training                             6,577       3,737        5,200        5,200       5,000          -4%

 TOTAL EXPENDITURES               $   6,577   $   3,737    $   5,200    $   5,200   $   5,000         -4%

 Excess revenues over (under)
 expenditures                           97        1,498         (850)         -         (650)   N/A

 DESIGNATED FUND BALANCE,
 END OF YEAR                      $    152    $   1,650    $    800     $   1,650   $    150          -91%




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




FUND NUMBER 121                                                ESTIMATED AMMENDED
                                  ACTUAL         ACTUAL         ACTUAL    BUDGET            BUDGET         %
                                  FY 2006        FY 2007         FY 2008   FY2008           FY 2009      CHANGE

BEGINNING BALANCE                 $   (18,440)   $     7,018   $     7,018    $     7,018   $      -            -100%

REVENUES/SOURCES

 FDOT Traffic Officer                  32,773            -             -              -            -           N/A
 Intergovernmental Task Force          36,695         38,025        40,280         40,280       40,280           0%
 Justice Assistance Grants              9,124          4,274         7,225          7,225          -          -100%
 FDAC - tree chipper                   23,995            -             -              -            -        N/A
 Gates foundation                         -           10,500           -              -            -        N/A
 PBC Interlocal                           -           58,624        47,247         47,247          -          -100%
 Intergovernmental Projects               -           53,283        11,717         11,717          -          -100%
 Fund Balance                             -              -             -            7,018          -       -100%

 TOTAL REVENUES                   $   102,587    $   164,706   $   106,469    $   113,487   $   40,280          -65%

EXPENDITURES/USES

 FDOT Traffic Officer                  32,005            -             -              -            -           N/A
 PBC E. Ocean Ave                         -           58,624        47,247         47,247          -            -100%
 Intergovernmental Task Force          36,000         38,025        40,280         40,280       40,280             0%
 Gates Foundation                         -           10,500           -              -            -     N/A
 Justice Assistance Grant               9,124          4,274         7,225          7,225          -          -100%
 Industrial land use study                -           53,283        11,717         11,717          -          -100%
 Transfer Out                             -              -           7,018          7,018          -       -100%

 TOTAL EXPENDITURES               $    77,129    $   164,706   $   113,487    $   113,487   $   40,280          -65%

 Excess revenues over (under)
 expenditures                          25,458            -          (7,018)           -            -           N/A

ENDING BALANCES

 Designated/Reserved                    7,018          7,018           -            7,018          -            -100%
 Undesignated                             -              -             -              -            -           N/A

 FUND BALANCE, END OF YEAR        $     7,018    $     7,018   $       -      $     7,018   $      -            -100%




                                                      - 21 -
                                 GENERAL FUND REVENUE BUDGET

Account                                            ACTUAL            ACTUAL            BUDGET            BUDGET
Number                Account Description          FY 2006           FY 2007            FY2008           FY 2009


311.10-00   AD VALOREM                               5,274,917         6,839,476         6,493,550         3,125,000
311.20-00   AD VALOREM-DELINQUENT                        4,773            11,625             3,000             5,000
312.52-10   INSURANCE PREMIUM                          100,230           100,230           100,000           110,000
313.10-00   FRANCHISE FEE ELECTRIC                     704,607           760,523           675,000           745,000
313.40-00   FRANCHISE FEE GAS                           15,914            22,169            14,000            15,000
314.10-00   UTILITY TAX ELECTRIC                       649,352           666,655           675,000           685,000
314.30-00   UTILITY TAX WATER                          238,045           230,208           220,000           210,000
314.40-00   UTILITY TAX GAS                             49,971            47,589            45,000            45,000
315.10-00   LOCAL COMMUNICATIONS SRVC TAX              504,975           491,582           500,000           415,000
321.10-10   BUSINESS SERVICES TAX                      201,947           193,124           190,000           195,000
321.10-20   BUSINESS SERVICES TAX PENALTIES              3,992             3,857             3,500             4,000
322.10-00   BUILDING PERMITS                           270,500           167,966           170,000           155,000
329.10-10   PERMIT SURCHARGE FEE                         3,725             2,550             2,500               750
329.10-90   OTHER BLDG & ZONING FEES                     8,882            18,840             8,000            16,000
331.20-20   US DOJ GRANT                                 1,740                 -                 -                 -
331.50-10   FEMA FEDERAL REIMBURSEMENTS                576,456                 -                 -                 -
334.50-10   FEMA STATE REIMBURSEMENTS                   61,674                 -                 -                 -
334.70-10   LIBRARY COOPERATIVE                          8,763             7,636             6,500             5,000
335.12-00   STATE REVENUE SHARING                      356,270           348,052           365,000           300,000
335.14-00   MOBILE HOME LICENSES                        27,079            25,499            25,000            10,000
335.15-00   ALCOHOLIC BEVERAGE LICENSE                  10,272            13,288            12,000             9,000
335.18-00   LOCAL GOVT. HALF-CENT SALES TAX            748,822           762,358           745,000           700,000
337.20-10   COUNTY 911 REIMBURSEMENT                    29,392            19,047            15,000            17,000
338.10-00   COUNTY OCCUPATIONAL LICENSES                28,127            27,891            20,000            20,000
339.10-10   CHARTER SCHOOL IN LIEU OF TAXES             14,954            14,954            14,950            14,950
342.10-10   FALSE INTRUSION ALARM FEES                     895             2,185               900             1,000
342.10-20   POLICE REIMBURSABLE DUTY                    37,635            76,982            65,000            70,000
342.10-30   HYPOLUXO INTERLOCAL                        369,062           387,515           406,890           427,230
342.90-10   JR. LIFEGUARD PROGRAM                        2,080             1,190             2,100             2,100
343.40-10   SANITARY WASTE REMOVAL                     691,297           706,828           705,000           698,000
343.40-20   SPECIAL TRASH PICKUP                        27,855            25,240            25,000            20,000
343.40-30   RECYCLING REVENUE                           97,611            97,615            98,000            97,000
344.50-10   BEACH PARKING                              157,657           208,924           145,000           175,000
344.50-20   BEACH DECALS                                17,295            16,830            10,000            12,200
347.20-10   NATURE PRESERVE                             47,506            44,752            45,600            46,500
351.10-10   COURT FINES                                 80,845            55,628            56,000            50,000
354.10-10   PARKING CITATIONS                           40,252            57,642            42,000            33,000
354.10-20   CODE VIOLATIONS                             42,040            12,980            15,000            15,000
361.10-00   INTEREST INCOME                            417,189           568,776           375,000           390,000
362.10-10   RENT - DUNE DECK                            21,593            22,241            22,900            23,500
362.10-20   CELL TOWER LEASE                            42,437            49,654            49,720            50,420
362.10-30   FIRE STATION FACILITY LEASE                 55,000            55,000                 -                 -
366.10-10   SPECIAL EVENTS DONATIONS                     3,705                 -                 -                 -
366.10-20   CONTRIBUTIONS - LIBRARY                      3,000             4,000            10,000                 -
369.10-10   MISCELLANEOUS REVENUE                       52,756            54,908            15,000            10,000
369.10-20   INSURANCE REIMBURSEMENT                    230,240             2,345                 -                 -
369.10-30   FUEL REBATE                                  6,040             3,925             4,000                 -
366.10-90   CONTRIBUTIONS - MISC                           360            29,270             9,383                 -
364.10-10   SALE OF FIXED ASSETS                         6,200            30,626                 -                 -
381.10-10   TRANSFERS IN                                40,000                 -             7,018                 -
384.10-10   LOAN PROCEEDS                            1,197,262                 -                 -                 -
397.10-00   FUND BALANCE-CAPITAL CARRYOVER                   -                 -           940,400                 -
389.90-10   USE OF FUND BALANCE                              -                 -            21,630                 -

            TOTAL REVENUES                          13,583,191        13,290,175        13,374,541         8,922,650

            BEGINNING FUND BALANCE                   7,829,480         9,174,871        10,279,433         9,747,203

            TOTAL REVENUES AND OTHER SOURCES   $    21,412,671   $    22,465,046   $    23,653,974   $    18,669,853




                                               - 22 -
                         WATER AND SEWER FUND REVENUE BUDGET
Account                                            ACTUAL             ACTUAL            BUDGET            BUDGET
Number                Account Description          FY 2006            FY 2007            FY2008           FY 2009


331.50-10   FEMA REIMB.-FEDERAL                         94,473                  -                 -                 -
334.31-10   STATE FUNDED AGREEMENT                           -                  -                 -           350,000
343.30-10   WATER OPERATING REVENUE                  2,494,493          2,381,870         2,320,000         2,157,100
343.30-20   WATER RECONNECT FEES                             -             21,800            15,000            16,000
343.30-30   WATER CONNECTION CHARGES                    (4,965)                 -             1,000                 -
343.30-40   BACKFLOW CHARGES                            11,325             11,375            11,300            11,250
343.50-10   WASTEWATER OPERATING                     2,351,383          2,363,423         2,300,000         2,385,000
343.60-10   LATE FEES                                   73,368             62,383            55,000            65,000
343.60-20   ADMINISTRATIVE FEES                         15,585             43,275            40,000            38,000
361.10-00   INTEREST INCOME                            256,897            290,881           250,000           125,000
363.23-10   WATER IMPACT FEES                                -             10,577                 -                 -
363.24-10   WASTEWATER IMPACT FEES                         685             11,370                 -                 -
364.10-10   SALE OF ASSETS                                   -                800                 -                 -
369.10-10   MISCELLANEOUS REVENUES                      14,781              2,430             1,000             2,000
369.10-20   INSURANCE REIMBURSEMENTS                    32,244                  -                 -                 -
389.90-20   APPROPRIATED RETAINED EARNINGS                   -                  -            21,947                 -
397.10-00   CARRYFORWARD                                     -                  -           355,790                 -

            TOTAL REVENUES                           5,340,269          5,200,184         5,371,037         5,149,350

            BEGINNING RETAINED EARNINGS              8,738,744          8,949,129         9,381,755         9,091,002

            TOTAL REVENUES AND OTHER SOURCES   $    14,079,013    $    14,149,313   $    14,752,792   $    14,240,352




                               INSURANCE FUND REVENUE BUDGET
Account                                            ACTUAL             ACTUAL            BUDGET            BUDGET
Number                Account Description          FY 2006            FY 2007            FY2008           FY 2009


341.20-10   INSURANCE FUND FEES                              -           947,277           764,400           613,750

            TOTAL REVENUES                                   -           947,277           764,400           613,750

            BEGINNING RETAINED EARNINGS                      -                  -          344,754           481,264

            TOTAL REVENUES AND OTHER SOURCES   $             -    $      947,277    $     1,109,154   $     1,095,014




                                               - 23 -
                                              SPECIAL REVENUE FUNDS

  Account                                                 ACTUAL              ACTUAL            BUDGET            BUDGET
  Number                     Account Description          FY 2006             FY 2007            FY2008           FY 2009


Recreation Fund Revenue Budget

  347.50-10   SPORTS COMPLEX RENTAL FEES                        10,442             9,460             9,000             8,000
  347.50-20   SOCCER PROGRAMS                                   31,315             2,646            35,000                 -
  347.50-30   LANTANA ATHLETIC ASSOCIATION                       4,220             6,070             6,000             3,750
  361.10-00   INTEREST INCOME                                      742             1,280               250               500

              TOTAL REVENUES                                    46,719            19,456            50,250            12,250

              BEGINNING FUND BALANCE                            82,704            72,553            91,754           105,849

              TOTAL REVENUES AND OTHER SOURCES        $        129,423    $       92,009    $      142,004    $      118,099


Transportation Fund Revenue Budget

  312.41-00   1ST LOCAL OPTION GAS TAX                         194,445           206,426           190,000           170,000
  312.42-00   2ND LOCAL OPTION GAS TAX                          97,528            95,214            90,000            77,000
  361.10-00   INTEREST INCOME                                   11,173            14,324             8,000             9,000
  381.10-10   TRANSFERS IN                                     443,500           325,000           566,528           350,000
  389.90-10   APPROPRIATED FUND BALANCE                              -                 -            32,100                 -

              TOTAL REVENUES                                   746,646           640,964           886,628           606,000

              BEGINNING FUND BALANCE                           221,078           479,431           576,173           860,926

              TOTAL REVENUES AND OTHER SOURCES        $        967,724    $     1,120,395   $     1,462,801   $     1,466,926


Grants Fund Revenue Budget

  331.15-21   PBC SCHOOL RESOURCE OFFICER                            -                 -                 -                 -
  345.90-10   INTERGOVERNMENTAL TASK FORCE                      36,695            38,025            40,280            40,280
  334.20-10   FDOT TRAFFIC OFFICER                              32,773                 -                 -                 -
  331.20-10   JUSTICE ASSISTANCE GRANT                           9,124             4,274             7,225                 -
  334.39-10   FDAC-TREE CHIPPER                                 23,995                 -                 -                 -
  334.70-15   GATES FOUNDATION                                       -            10,500                 -                 -
  337.40-30   PBC INTERLOCAL                                         -            58,624            47,247                 -
  345.90-20   INTERGOVERNMENTAL PROJECTS                             -            53,283            11,717                 -
  389.90-10   APPROPRIATED FUND BALANCE                              -                 -             7,018                 -

              TOTAL REVENUES                                   102,587           164,706           113,487            40,280

              BEGINNING FUND BALANCE                           (18,440)            7,018             7,018                  -


              TOTAL REVENUES AND OTHER SOURCES        $         84,147    $      171,724    $      120,505    $       40,280


Police Education Fund Revenue Budget

  351.10-10   COURT FINES                                        5,740             3,220             3,500             3,600
  354.10-10   PARKING VIOLATIONS                                   934             2,015             1,700               750

              TOTAL REVENUES                                     6,674             5,235             5,200             4,350

              BEGINNING FUND BALANCE                                55               152             1,650               800

              TOTAL REVENUES AND OTHER SOURCES        $          6,729    $        5,387    $        6,850    $        5,150




                                                      - 24 -
PROPERTY ASSESSMENT ANALYSIS

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%


Adjusted Gross Taxable Value for Fiscal Year 2005/06        $   744,718,243
Adjusted Gross Taxable Value for Fiscal Year 2004/05            619,105,777
Total increase in Gross Taxable Value                       $   125,612,466

Percentage Increase over Prior Fiscal Year                            20.3%

Details of Increase:
           New Construction              $     8,650,581               1.4%
           Market conditions                 116,961,885              18.9%
                                         $ 125,612,466                20.3%




                                        - 25 -
The schedule below shows estimated savings with using the current year’s taxable rate of 6.1895
and the FY 2009 proposed millage rate of 3.2395. The two areas analyzed are single-family
homes and condominiums. The current year’s assessed values are the average amounts per
category, which were provided by the Palm Beach County Property Appraiser. The proposed
value is based on the current year plus 3% as determined by Florida Statute. Additionally, the
reason for the drastic reduction is that assessments for the County’s MSTU for Fire/Rescue
services will be separated out on tax bills for the first time this year.

A frequently asked question has been, “How is it possible that my market value dropped from
last year, but my assessed value increased?” This answer comes from an administrative code
that requires the assed value of a property to be increased when the current year’s market value
exceeds the prior year’s assessed value.

Of the 38 municipalities in Palm Beach County, the Town is 18th when comparing the combined
TOTAL proposed millage rates of all authorities, according to the Property Appraiser.



                               FY 07/08        FY 08/09       $ Savings          % Savings
 Single Family
 Assessed Value*                 190,209        196,092
 Homestead Exemption             (25,000)       (50,000)
 Taxable Value                   165,209        146,092

 Millage Rate                      6.1895         3.2395

 Property Tax                       1,023              473           (549)                 -54%


 Condo
 Assessed Value                  137,562        141,817
 Homestead Exemption             (25,000)       (50,000)

 Taxable Value                   112,562          91,817

 Millage Rate                      6.1895         3.2395

 Property Tax                         697              297           (399)                 -57%




 * For properties that are homesteaded; the 2008/09 Save Our Homes cap is 3.0%




                                              - 26 -
Total of proposed taxes from all taxing authorities




                       - 27 -
- 28 -
(Hand-delivered to the PBC Property Appraiser and Tax Collector 07/29/08)




                                 - 29 -
- 30 -
(Hand-delivered to the PBC Property Appraiser and Tax Collector 07/29/08)




                                 - 31 -
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             - 32 -
                                      TOWN COUNCIL

                                                   Citizens
                                                      of
                                                   Lantana


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




                                       Budgeted Positions
                                  Allocation %
                             General        Utility
                              Fund           Fund        2006-07         2007-08      2008-09
        Full Time                60            40              5           5                5
        Part Time
        Total                                                  5           5                5




                                                      - 33 -
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.




                                            - 34 -
FY 2009 GOALS AND OBJECTIVES – TOWN COUNCIL


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

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

♦ ENSURE A FISCALLY HEALTHY TOWN AND AN ECONOMICALLY VIBRANT BUSINESS
  COMMUNITY




                                 - 35 -
BUDGET CATEGORY SUMMARY - TOWN COUNCIL

     Expenditure              Actual           Actual         Budget          Budget
      Category               FY 2006          FY 2007         FY 2008         FY 2009

Personal Services                  81,825           95,961        119,670          128,035

Operating                           2,052           12,709         22,000           21,000

Capital Outlay                           -               -               -                -

Total                              83,877         108,670         141,670          149,035




BUDGET CATEGORY EXPLANATIONS
Personal Services                                                                $128,035

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                                                                         $21,000

Items in this classification include the funding to attend the Florida League of Cities Conference
and other conferences and dues and subscriptions to the National League of Cities and the
Florida League of Cities.




                                               - 36 -
                                                        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               2006-07                   2007-08           2008-09
                                   Full Time                50                   50                2                     2               2
                                   Full Time                60                   40                1                     1               1
                                   Part Time
                                   Total                                                           3                     3               3

                                   Town Manager and Special Projects Coordinator's allocation changed from 40%/60% to
                                   50%/50%.




                                                                                      - 37 -
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.




                                               - 38 -
PERFORMANCE MEASUREMENTS

         Activity              Actual          Actual        Estimated       Projected
                              FY 2006         FY 2007         FY 2008        FY 2009

Council Agendas Prepared               30             30               23             23
Ordinances Passed by                   19             15               10             10
Council
Resolutions Passed by                  19             20               10                8
Council
Records Destroyed cubic                73             75               60             60
feet
Public Record Requests                 29             30               10             10
Employee Service Awards                17             14               15             13

FY 2009 GOALS AND OBJECTIVES - ADMINISTRATION
GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER, WHILE
CONTINUING TO IMPROVE THE QUALITY OF LIFE FOR TOWN RESIDENTS

Objectives:

   •   Utilize improved technologies to increase safety and security in the Town
   •   Continue developing master plans and five year capital programs to improve the Town
       infrastructure including parks, water, sewer and roadways.
   •   Insure equitable and fair enforcement of the town’s codes

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

Objectives:

   •   Develop individual department action plans
   •   Review customer service best practices in other jurisdictions
   •   Maintain certification for records management and implementing changes made in the
       state law requirements.
   •   Provide energy efficiency and green technology opportunities to residents.
   •   Continue to attend classes for advanced education and development to obtain a
       CMC/AAE designation (Certified Municipal Clerk/Academy Advanced Education).
   •   Continue placing “Lantana Votes” signs around Town to remind our residents of an
       upcoming election.
   •   Exercise different options to obtain poll workers for municipal elections.




                                            - 39 -
GOAL: CONTINUE EFFORTS TO ENSURE A FISCALLY HEALTHY TOWN AND
AN ECONOMICALLY STABLE BUSINESS COMMUNITY

Objectives:
• Implement the N Broadway Industrial Master plan recommendations
• Implement recommendations of the Intergovernmental Coordinating Program’s Industrial
   Land Study
• Monitor and adapt to changing budgetary constraints in light of State budget mandates,
   potential constitutional amendments, and economic issues
• Review and implement energy reduction/green oriented efforts, utilizing energy
   efficiency/green technology and ideas
• Continue to plan for redevelopment of AG Holley, commercial and industrial areas, and
   potential annexations
• Reduce water consumption by Town
• Reduce kilowatt hours used by Town




                                           - 40 -
FY 2008 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: First phase of camera technology operating in conjunction with Town of Manalapan
License Plate Reader System

Objective: Continue developing plans to improve the town parks system and water front access

Status: Beach Park Master Plan Completed and Sportsmans/Bicentennial Parks Master Plans
are underway.

Objective:   To insure equitable and fair enforcement of the town’s codes

Status: Ongoing staff training and improved technology for code enforcement officers with
laptops and cameras in trucks.

Objective: Implement the comprehensive emergency management plan including nature
disaster, terrorism and biological threat

Status: Completed required NIMS 300 400 training. Draft Comprehensive Emergency
Management Plan completed.


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

Objective: Improve accessibility and responsiveness of town staff to the public

Status: Updating town’s website, improved Lantanagram newsletter, scheduling workshops and
public meetings

Objective: Reinstitute town wide survey

Status: On hold due to master planning efforts and shift to address residents’ energy
efficient/green concerns due to economic downturn.

Objective: Review customer service best practices in other jurisdictions

Status: Review programs through League of Cities, Palm Beach County and City Managers
Association, Palm Beach County Municipal Clerks Association, Florida Government Officers
Association.



                                             - 41 -
Objective: Implement the Lantana, My Town theme to promote ownership and community
spirit

Status: Instilling a sense of ownership through training programs

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

Status: Clerk has met all requirements and changes necessary by law

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

Status: Clerk is continuing training to achieve CMC designation; Deputy Clerk is beginning
CMC training.

Objective: Place “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.

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

Status: Employee was trained as a poll worker; experience was positive and will be further
tested at next municipal election.

Objective: Obtain updated information on purchasing a digital audio recording and playback
system in the Council Chambers along with wireless microphones.

Status: Current system has been inspected and found to be in good condition. Monies were re-
allocated to purchase scanning software for clerk’s office.

Objective:   Continue to obtain updated information to convert our agenda to a paperless
agenda.

Status: Delayed.

Objective:   Continue to obtain updated information regarding document imaging for the Town.

Status: Budgeted funds for audio recording system were reallocated to purchase scanning
software.

GOAL: CONTINUE REDEVELOPMENT EFFORTS TO ENSURE AN
ECONOMICALLY VIBRANT BUSINESS COMMUNITY AND FISCALLY HEALTHY
TOWN




                                              - 42 -
Objective: Implement the N Broadway Industrial Master plan recommendations

Status: Secure a grant from the District VII County Commissioner to begin process

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 and potential constitutional amendments

Status: Budget cuts in operating lines in response to Amendment 1.




                                              - 43 -
BUDGET CATEGORY SUMMARY - ADMINISTRATION


     Expenditure             Actual           Actual           Budget       Budget
      Category              FY 2006          FY 2007           FY 2008      FY 2009

Personal Services                272,808         268,046          309,280        304,160

Operating                         70,130           93,064          76,780         86,940

Capital Outlay                    23,170               5,754      105,260          1,800

Total                            366,108         366,864          491,320        392,900




BUDGET CATEGORY EXPLANATIONS
Personal Services                                                              $304,160

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                                                                       $86,940

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. The primary reason for
the increase is due to advertising costs in the Town Clerk’s division where anticipated projects
will require ads be placed in the newspaper.

Capital                                                                          $1,800

Funded in this category is the replacement of the Town Manager’s computer and other
accessories needed to perform job functions.




                                              - 44 -
          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          2006-07         2007-08           2008-09
              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




                                                     - 45 -
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.




                                               - 46 -
PERFORMANCE MEASUREMENTS – FINANCE AND
ADMINISTRATIVE SERVICES


                      Activity                    Actual         Actual    Estimated Projected
                                                 FY 2006        FY 2007     FY 2008 FY 2009

    Accounts Payable checks issued                      2,722      2,500       2,550     2,550
    Payroll checks electronically deposited             2,905      3,000       3,100     3,100
    Purchase orders issued                                520        380         400       400
    Payments processed                                 44,010     44,250      45,000    45,000
    Garage sale permits processed                         155        157         150       150
    Beach decals processed                              1,100      1,150       1,200     1,200
    Alarm decals processed                                205        205         210       210
    Utility payments processed                         40,000     40,000      40,100    40,100
    New utility accounts                                  650        650         600       600
    Final utility bills                                   505        505         500       500
    ACH Utility Payments                                2,040      2,040       2,200     2,200
    Installation of new software                           35         70          50        50
    Installation of new hardware                           50         40          25        25
    Installation of new communication lines                 5          8           5         5
    Updates to telephone system                            40         75          60        55
    Calls for support – hardware                           80         76          45        50
    Calls for support – software                           85         75          42        45
    Calls for support – communications                     25         36          25        30




                                              - 47 -
FY 2009 GOALS AND OBJECTIVES – FINANCE AND
ADMINISTRATIVE SERVICES


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

Short-Term Objectives:

•   Continue to develop and maintain the Town’s technical infrastructure. Due to the increasing
    demands of current software, we will be replacing older Personal Computer systems.
•   Consolidate and catalog the entire department’s filing system so that files are more readily
    accessible.
•   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.

Long-Term Objective:
• Increase service to the residents through the extension of utility billing office hours. This
   will provide access to Town hall for our working residents.


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.
• Analyze all employees and positions within the Town to accurately reflect their job class and
   ensure they are correctly categorized according to the Department of Labor as exempt or
   non-exempt status.
• Continue to cross-train employees on new financial software to allow greater flexibility
   among job assignments.
• 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.
• Obtain the GFOA Certificate in Financial Reporting and the Distinguished Budget
   Presentation Award.
• 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.



Long-Term Objectives:
• Research and implement a complete risk management policy that will create policies for
   employees to follow to ensure a safe and healthy work environment.



                                              - 48 -
•   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.
•   Develop a stronger internal auditing function to prevent any material errors in the financial
    books and records.


FY 2008 ACHIEVEMENTS – FINANCE AND ADMINISTRATIVE
SERVICES

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

Objective: Continue to train employees who work directly with the public to provide superior
customer service.

Status: During the year, both of the employees responsible for assisting customers, residents,
and the public attending various seminars on working with the public and providing superior
service.

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

Objective: Research the costs, hardware, and software associated with online utility processes.
This would include such items as payment of bills, adjusting mailing addresses, and reviewing
bills. This will give residents the ability to monitor and modify their utility accounts at their
convenience.

Status: We researched the process to provide online access to utility customers. Unfortunately,
the cost was substantial and did not want to pass the cost along to customer who would never
use this service. However, we did research the possibility to allow customers to pay by credit
cards and found a vendor who processes utility payments. There is a service charge for a
customer who utilizes this service, however, customers who wish not to use credit cards are not
burdened by the fee.

Objective: Publish the Comprehensive Annual Financial Report and Annual Budget in a format
that others may view or obtain online to allow easier access by the public.

Status: We have begun to publish the CAFR and budget using an electronic format which allows
for us to place on the Town’s website which is easy for anyone to access.




                                              - 49 -
Objective: Continue to provide professional and accurate financial information to the Council,
residents, and the public.

Status: We continue to strive to receive the Government Finance Officers Association’s
Certificate of Achievement for Excellence in Financial Reporting. The Town received this award
for our FY 2006 and submitted for FY 2007, but has not received notification of award.

Additionally, we continued to keep the Mayor, Council, and Administration updated on Town
finances through the distribution of semi-annual financial statements.

Objective:   Provide and distribute information to employees relating to benefits the Town
provides.

Status: We held the 6th Annual Benefits Fair, which included all vendors relating to employee
benefits to explain and provide their services. Each employee is encouraged to attend to learn of
all the benefits provided by the Town.

Objective: Continue to provide timely updates to the Town’s website.

Status: Each division with the department checks their respective portions of the department’s
website on a monthly basis. Additionally, staff visits other municipal websites for ideas on how
to improve communication through our webpage.


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

Objective: Promote safety and education to other departments with training on relevant areas in
need of improvement.

Status: We continued our fifth year of providing monthly safety training to all departments. An
experienced and knowledgeable consultant who is in the safety and insurance field administers
training.

Objective: Review safety sensitive areas for better communication from employees to
management.

Status: Non-managerial employees continue to review accidents and make recommendations on
improving safety throughout the Town to ensure employees can reduce their risk of injury.




                                              - 50 -
BUDGET CATEGORY SUMMARY – FINANCE AND ADMINISTRATIVE
SERVICES


     Expenditure              Actual           Actual        Budget           Budget
      Category               FY 2006          FY 2007        FY 2008          FY 2009

Personal Services                 603,669         547,419         642,260          642,596

Operating                         215,141         224,437         250,430          269,230

Capital Outlay                     22,482           19,778         55,390            2,300

Total                             841,292         791,634         948,080          914,126


BUDGET CATEGORY EXPLANATIONS
Personal Services                                                               $642,596

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                                                                       $269,230

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. Utility costs for a vacant building that needs
to be air conditioned will be allocated to one of the divisions in Finance and is the primary
reason for the increase in operating expenditures.

Capital Outlay                                                                     $2,300

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




                                               - 51 -
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             - 52 -
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.




                                            - 53 -
BUDGET CATEGORY SUMMARY - LEGAL


     Expenditure              Actual            Actual         Budget           Budget
      Category               FY 2006           FY 2007         FY 2008          FY 2009

Personal Services                   10,315          11,461          13,340           16,940

Operating                           87,590          89,339         115,000          132,500

Total                               97,905         100,800         128,340          149,440




BUDGET CATEGORY EXPLANATIONS - LEGAL



Personal Services                                                                  $16,940

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



Operating                                                                         $132,500

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.




                                               - 54 -
                                                    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                    2006-07       2007-08                  2008-09
                       Full Time                       100                     0          40              40                      38
                       Part Time                                                          0                0                       0
                       Total                                                              40              40                      38

                       Reduced one Dispatcher and one Officer position.




                                                                               - 55 -
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 three 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. 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.




                                               - 56 -
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 2006      FY 2007         FY 2008        FY 2009


Survey letters send/returned       300/75          300/65         300/65          300/65
Community Affairs Actions:
CNEP & Association                    60                36            36               36
Meetings Lantana and
Hypoluxo
# of students participating in
Aggressors, Victims &
Bystanders Program                                     950           270             270
Training
CARE visits                          550               200           200             200
House checks                         600               100           100             100
Selective Traffic                    600               900           400             400
Enforcement Programs
(STEP)
Traffic Enforcement                   12                12            12               12
Operations




                                              - 57 -
FY 2009 GOALS AND OBJECTIVES - POLICE

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

Short-term
Objectives:
• The motorcycle unit 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. With the assistance of the patrol division, action will be
   taken to reduce the number of traffic crashes and other traffic violations. In addition, the
   motor unit will conduct twelve Zero Tolerance campaigns targeting speeding motorists, seat
   belt violations, and participate in six sustained DUI efforts throughout the county. The motor
   unit will also educate motorists by attending CNEP meetings and using the Town’s
   newsletter.

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 HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO RESIDENTS BY
TOWN STAFF AND POLICY MAKERS.

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.




                                              - 58 -
GOAL:   CONTINUE REDEVELOPMENT EFFORTS TO ENSURE AN ECONOMICALLY
VIBRANT BUSINESS COMMUNITY AND FISCALLY HEALTHY TOWN
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 home Town theme.
• Maintain a high level of service for additional expansion of properties on Dixie Highway and
   surrounding areas within the Town.




                                            - 59 -
FY 2008 ACHIEVEMENTS - POLICE
GOAL: PRESERVE LANTANA’S HOME TOWN CHARACTER, WHILE CONTINUING TO
IMPROVE THE QUALITY OF LIFE FOR TOWN RESIDENTS

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. As of May 2008 we have participated in 100% of the CNEP
meetings.


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.
As of May 2008, 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. As of May 2008, we have conducted more than 75% of
projected number of 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 2008, 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.


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

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

Status: The Department has maintained its accreditation status and is scheduled for
reaccreditation review and certification in October 2008.




                                              - 60 -
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. As of May
2008 we have reached the halfway mark of our goal.

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 was implemented with thirteen volunteers receiving training and has
provided over 800 hours of volunteer patrol time. During the period of October 2007 to May
2008, they have donated over 150 hours of patrol time to the Department and cited 138 parking
violations.


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.

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.




                                                 - 61 -
The Department continues to hold its Junior Police Academy and has added a Junior Fire
Academy in 2008, in partnership with Lantana Middle School. Twenty kids from the Elementary
and Middle Schools are expected participate in this year’s academies.

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 19 citizens 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 four problem areas within the Town and implement Police 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:   CONTINUE REDEVELOPMENT EFFORTS TO ENSURE AN ECONOMICALLY
VIBRANT BUSINESS COMMUNITY AND FISCALLY HEALTHY TOWN

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.




                                               - 62 -
BUDGET CATEGORY SUMMARY - POLICE


     Expenditure             Actual           Actual         Budget          Budget
      Category              FY 2006          FY 2007         FY 2008         FY 2009

Personal Services               3,141,356      3,465,534       3,754,190        3,615,440

Operating                         376,436        442,834         424,940          469,065

Capital Outlay                    158,202          97,635        310,018          101,200

Total                           3,675,994      4,006,003       4,489,148        4,185,705



BUDGET CATEGORY EXPLANATIONS - POLICE
Personal Services                                                             $3,615,440

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. Reduction is due to closing one dispatcher position and one
officer position.

Operating                                                                       $469,065

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. The increase is primarily attributed to increased fuel costs.

Capital Outlay                                                                  $101,200

This category includes the replacement cost for three patrol vehicles five computers and one
server.




                                              - 63 -
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             - 64 -
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 2006         FY 2007         FY 2008         FY 2009

Operating                      2,307,882      3,000,563       3,069,400                -

Total                          2,307,882      3,000,563       3,069,400                -




BUDGET CATEGORY EXPLANATIONS – FIRE RESCUE
Operating                                                                         $ -0-

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 2.95 mills. We took this into account when proposing a rate of 3.2395
so that the total millage rate from both taxing authorities will be the same in FY 2008/09 as it
was in FY 2007/08 of 6.1895.




                                             - 65 -
               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           2006-07         2007-08      2008-09
Full Time               100               0           8               8           7
Part Time
Total                                                 8               8           7

Reduced one Building Official position.




                                          - 66 -
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.




                                             - 67 -
PERFORMANCE MEASUREMENTS – DEVELOPMENT SERVICES

             Activity              Actual        Actual     Estimated     Projected
                                  FY 2006        FY2007       2008        FY 2009

Building permits issued            1266              901       762           825
Friendly Reminder                    *               909       822           900
Notices of Violation issued         253              448       767           775
Code citations issued               70                93       138           150
Special Magistrate cases           110               164       244           275
Business Tax Receipts (BTR)
                                   1407              1389     1336           1350
issued
Contractors registered             2083              2083     2073           2075
BTR applications – new                                                       125
                                    168              127       125
business



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

Short-term Objectives
   • Continue to utilize CNEP meetings and Town newsletter to promote increased
       involvement of Town residents in redevelopment planning and code compliance.
   • Develop a master plan for pedestrian/bikeways/greenways to connect the Town’s
       neighborhoods with Downtown, parks and beach.

Long-term Objectives
   • Continue to coordinate with the Florida Department of Health on developing the A.G.
       Holley State Hospital site in a manner that is mutually beneficial to all parties.
   • Continue implementation of the Downtown and North Broadway neighborhood Master
       Plans.
   • Monitor and enhance the code compliance program throughout the town.

FY 2008 ACHIEVEMENTS – DEVELOPMENT SERVICES

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

Short-term
Objectives

•      Continue to utilize CNEP meetings and Town newsletter to promote increased
       involvement of Town residents in redevelopment planning and code compliance.




                                            - 68 -
       Status: The CNEP neighborhoods were grouped to facilitate increased citizen
       participation. In place of CNEP meetings during the summer, a Town-wide
       “GreenFest” is planned for October, 2008 to promote affordable water and energy
       conservation measures.


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

       Status: The comprehensive plan update is on schedule and will be completed by
       September 2008. The Town also was required by the State to prepare an updated 10-
       year water    supply element by August 2008.

•      Continue to develop a master plan for pedestrian/bikeways/greenways to connect
       neighborhoods with Downtown, parks and beach.

       Status: This objective was not fully met, but a Neighborhood Master Plan for the North
       Broadway Area was prepared.

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: In May, 2008, the State of Florida issued an “Intent to Negotiate” to solicit
       interest in development of the site and operation of the hospital function.

•      Prepare a redevelopment plan that considers areas outside the downtown district. The
       North Broadway neighborhood area will be the first area for redevelopment planning.

       Status: The North Broadway Neighborhood Master Plan was completed.

•      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 code
       compliance through a friendlier approach. The use of mobile laptop computers in code
       enforcement vehicles was implemented to improve work performance.




                                                 - 69 -
BUDGET CATEGORY SUMMARY – DEVELOPMENT SERVICES

     Expenditure              Actual              Actual          Budget       Budget
      Category               FY 2006             FY 2007          FY 2008      FY 2009

Personal Services                 517,060            530,830         598,270        464,001

Operating                         150,388            262,275         252,367        233,730

Capital Outlay                      30,482                1,183        8,200                -

Total                             697,930            794,288         858,837        697,731



BUDGET CATEGORY EXPLANATIONS – DEVELOPMENT SVS.
Personal Services                                                               $464,001

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. Reduction is due to the elimination
of the Building Official, which will contracted out.

Operating                                                                       $233,730

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. The primary
expenditure affecting this category include: a reduction in engineering services of approximately
$80k for Comprehensive Plan changes completed in FY 08, but not needed in FY 09; an increase
of approximately $77k for contractual services to perform the building official’s duties; and a
program that was allocated in the Grants Fund for an Industrial Land study in FY 08, which will
not be performed in FY 09.

Capital Outlay                                                                         $-

No capital expenditures budgeted at this time.




                                                 - 70 -
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             - 71 -
                                  LIBRARY



                                  Library Director


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




                                Budgeted Positions
                         Allocation %
                    General        Utility
                     Fund           Fund          2006-07       2007-08    2008-09
Full Time              100              0           1              1         1
Part Time                                           4              4         3
Total                                               5              5         4

Reduced one part-time Librarian, or the equivalent of 17 hours per week.




                                         - 72 -
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 2006          FY 2007       FY 2008        FY 2009

New borrowers’ cards issued              1,072           1,378         1,548           1,600
Books borrowed                          17,969          17,313        17,500          19,000
Hours of public internet use            12,965          11,843        17,466          16,000
Books ordered                            1,433           1,250         1,481           1,588
Attendance at Library                      230             337           279             400
programs
Books cataloged and                      1,358           1,480          1,500          1,600
processed
Periodicals subscriptions                   48              51             52             52
maintained




                                               - 73 -
FY 2009 GOALS AND OBJECTIVES – LIBRARY


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

Short-Term Objectives:

.
•   Offer tutorials on personal computer basics, Internet use, word processing, and e-mail.
•   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 HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO RESIDENTS BY
TOWN STAFF AND POLICY MAKERS

Short-Term Objectives:

.
•   Identify and remove from the collection approximately 1,300 unused and out-of-date books.
•   Attract families to the Library as library borrowers. Our goal is to issue 1,600 new library
    cards in FY 2009.
•   Increase library collection’s attractiveness and usefulness by adding 1,600 new books.

Long-Term Objective:

•   Establish free public wireless Internet access throughout the Library.
•




                                               - 74 -
FY 2008 ACHIEVEMENTS – LIBRARY

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


Objective: Attract families to the Library (at the heart of downtown) through a variety of
children and adults’ programs. Our objective is to increase total attendance at Library programs
to 600 persons.

Status: 234 persons have attended Library programs from October, 2007 through April, 2008.

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

Status: From October, 2007 through April, 2008, 50 learners have attended our computer
tutorials.

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

Status: From October, 2007 through April, 2008, 11,786 individuals have spent 8,733 hours
using our work stations for word processing, Internet searches, and E-mail.


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


Objective: Identify and remove from the collection approximately 1,200 unused and out-of-date
books.

Status: From October, 2007 through April, 2008, the Library has withdrawn 434 out-of-date or
damaged books.

Objective: Attract families to the Library as library borrowers. Our goal is to issue 1,000 new
library cards in FY 2008.

Status: At the end of April, 2008, the Library had issued 962 new cards.

Objective: Increase library collection’s attractiveness and usefulness by adding 2,100 new
books.

Status: We added 880 new books from October, 2007 through April, 2008.




                                              - 75 -
BUDGET CATEGORY SUMMARY – LIBRARY


     Expenditure             Actual           Actual        Budget          Budget
      Category              FY 2006          FY 2007        FY 2008         FY 2009

Personal Services                114,123         123,052        126,740          112,669

Operating                         41,675           50,550        43,530           48,133

Capital Outlay                    25,324           36,801        21,600           20,000

Total                            181,122         210,403        191,870          180,802




BUDGET CATEGORY EXPLANATIONS – LIBRARY


Personal Services                                                              $112,669

This category includes the salaries, related payroll expenditures, pension, and health insurance.
The reduction is attributed to the elimination of one part-time employee, or 17 hours per week.

Operating                                                                       $48,133

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                                                                  $20,000

This category includes the funding to purchase library books.




                                              - 76 -
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             - 77 -
                              UTILITIES DEPARTMENT


                                                Utilities Director


                              Administrative
                                Assistant


                             Water/Wastewater                       Chief Water
                                Supervisor                         Plant Operator


                                System Service                  Plant Operators I "C"
                                   Worker                                (2)
                                     (5)




                                               Budgeted Positions
                                         Allocation %
                                    General        Utility
                                     Fund           Fund         2006-07        2007-08         2008-09
               Full Time                50              50          3               4               1
               Full Time               100              0           12             11               0
               Full Time                0              100          10              9              10
               Part Time
               Total                                                25             24              11


In FY 2008-09, the three sanitation divisions and the vehicle maintenance divisions were transferred to the
Operations Department. The Public Works/Utilities Director was reclassified to Utilities Director.




                                                       - 78 -
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 2006           FY 2007         FY 2008          FY 2009

Treated, pumped &             785 million      716 million      825 million      850 million
dispensed water               gallons          gallons          gallons          gallons
Collected, transmitted &      433 million      436 million      500 million      500 million
pumped sewage                 gallons          gallons          gallons          gallons




                                               - 79 -
FY 2009 GOALS AND OBJECTIVES - UTILITIES



GOAL: PROVIDE HIGH QUALITY, CUSTOMER ORIENTED SERVICES TO RESIDENTS BY
TOWN STAFF AND POLICY MAKERS
Short-Term
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.
• Continue residential and town usage meter change out program based on Phase V of the
   Water System Improvement Project to improve the accuracy of the Town’s residential
   consumption.
• Continue to flow test and lubricate all 374 hydrants.
• 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.

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


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

Short and Long-Term
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.




                                             - 80 -
FY 2008 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 15% 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: Twelve (12) 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.




                                               - 81 -
BUDGET CATEGORY SUMMARY – UTILITIES DEPARTMENT


     Expenditure             Actual           Actual         Budget          Budget
      Category              FY 2006          FY 2007         FY 2008         FY 2009

Personal Services               1,307,196        701,132         710,890          756,609

Operating                       3,251,077      2,515,942       1,600,000        1,587,000

Capital Outlay                    145,178          98,749        797,257        1,280,500

Total                           4,703,451      3,315,823       3,108,147        3,624,109



BUDGET CATEGORY EXPLANATIONS –
UTILITIES DEPARTMENT
Personal Services                                                               $756,609

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                                                                     $1,587,000

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. Minimal decrease due to cost savings in various line
items.


Capital Outlay                                                                $1,280,500

During FY 08, we worked with Town engineers to prepare an extensive list of capital items
requiring attention throughout the distribution system. Detail of the budgeted capital can be
found after the Capitals tab in this document.




                                              - 82 -
                                     OPERATIONS DEPARTMENT

                                                                             Operations
                                                                              Director


  Grounds &        Facilities                        Marine                                         Public Works                      Vehicle
Forestry Maint.   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)
     (7)              (3)


                                                                      Budgeted Positions
                                                           Allocation %
                                                     General         Utility
                                                      Fund            Fund                2006-07     2007-08      2008-09
                                Full Time              100              0                   10           8           28
                                Full Time               70             30                   11          11            0
                                Full Time               50             50                                             2
                                Part Time
                                Total                                                       21           19           30


                                In FY 2008-09, three sanitation divisions and the vehicle maintenance division are
                                transferred from Utilities Department to Operations Department. Additional changes
                                include: reduce 1 General Maint. Worker from Grounds & Forestry Maint.; eliminate
                                the Public Works Manager, the Sanitation/Streets Supervisor is reclassified to Public
                                Works Supervisor; 2 Grounds Maint. Workers are transferred from the Sports Complex
                                to Grounds & Forestry division; Marine Safety Manager has been reclassified to a
                                lifeguard position; and the Parks & Recreation Director has been reclassified to the
                                Operations Director.




                                                                             - 83 -
DEPARTMENT OF OPERATIONS

The Department of Operations has been created by combining the Parks and Recreation
Department with the Public Works Department. 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 65 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 7,087 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.




                                               - 84 -
PERFORMANCE MEASUREMENTS–DEPARTMENT OF OPERATIONS


         Activity                  Actual        Actual          Estimated          Projected
                                  FY 2006       FY 2007           FY 2008           FY 2009

Turf /Grounds Maintained       31 acres      53 acres          54 acres          59 acres
Buildings Maintained           47,562 sq.    53,000 sq. feet   54,000 sq. feet   65,000 sq feet
                               feet
Youth Soccer Registrants       425           400               200               300
Attendance                     110,000       110,000           110,000           110,000
Little League Registrants                                      250               300
Litter Pick-up                 700           700               400               500
Beach Attendance               198,000       190,000           204,200           210,000
Inter-local Responses          16            20                10                20
First Aids                     624           700               1048              1200
Preventative Actions           2,810         3,000             2463              2500
Ocean Rescues and Assists      15            20                25                20
Warnings                       70            80                117               100
Vehicles maintained            71            71                80                80
Sidewalks                      0 sq. feet    0 sq. feet        15,000 sq. feet   15,000 sq. feet
repaired/replaced
No. of special trash pickups                 850               850               850
Trash collected                1,912 tons    2,150 tons        2,150 tons        2,150 tons
Garbage collected              3,452 tons    3,700 tons        3,700 tons        3,700 tons
Vegetation collected &         555.17 tons   1,650 tons        1,650 tons        1,650 tons
recycled
Residential recycling          715 tons      720 tons          725 tons          725 tons
materials collected




   FY 2009 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:
      • Complete the E. Ocean Avenue beautification project to promote pedestrian traffic US 1
          to the Town’s beach.
      • Increase greenways throughout neighborhoods.
      • Improve and upgrade park infrastructures.
      • Continue to provide a safe, clean and enjoyable beach.




                                                - 85 -
   •   Continue to design and develop Waterfront Parks
   •   Continue and enhance existing athletic programs at the Sports Complex.
   •   Continue our sidewalk repair/replacement program to provide residents with safe
       sidewalks in town.
   •   Continue to provide a pleasing environment and direction for residents through our street
       sign project.

Long-Term
Objectives:
   • Maintain and increase tree canopy throughout the Town.
   • Upgrade and replace playground equipment throughout Town parks.
   • Initiate new recreational programs throughout Town parks.
   • Increase the amount of recycling collected
   • Educate the public on the benefits of a Green community


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

Short and Long Term
Objectives:
   • Continue to educate residents on forestry and arboriculture through brochures,
       informational sheets and on-site visits.
   • Continue to trim trees along town right-of-ways to increase visibility and clearance.
   • Continue an aggressive course of inspections, repair and renovation programs that will
       ensure the safety of our Town’s parks, playgrounds and buildings.
   • Continue to provide Sports Complex and recreational information via internet and
       publications.
   • Continue to make sure that town facilities are well maintained and to initiate 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.
   • Continue to provide consistent quality service through garbage, trash/vegetation and
       recycling collection.
   • Provide residents with information and conduct individual education on garbage,
       trash/vegetation and recycling services.
   • 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,
       etc.).
   • Continue sidewalk repair/replacement program throughout town.




                                              - 86 -
GOAL: ENSURE A FISCALLY HEALTHY TOWN AND AN ECONOMICALLY VIBRANT
BUSINESS COMMUNITY

Short and Long-Term
Objective:
   • Continue 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 to increase Town organized events in an effort to improve the business
       economy.
   •

FY 2008 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: This has been ongoing and is in its final stages. The remaining 13 streetlights have been
installed. Decorative banners have been purchased and attached to the streetlights. The
landscaping is complete and the “Welcome to the Town Lantana" sign has been ordered.

Objective:    Increase greenways throughout neighborhoods.

Status: Trees were planted in McKinley Park, Bicentennial Parks and on the four corners on
Hypoluxo Island. Irrigation systems have continued to be upgraded where possible.

Objective:    Maintain and increase tree canopy throughout town.

Status: The Town has aggressively enforced the landscaping code regarding hat
racking/topping. 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: Security lighting was upgraded at Maddock Park and the Sports Complex.

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 and a master plan to
improve the entire Municipal Beach Complex has been completed.




                                              - 87 -
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: Programs are being developed at Maddock Park.

Objective:     Upgrade and replace playground equipment throughout town parks.

Status: Playground equipment was replaced at Maddock Park.

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.

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.




                                               - 88 -
Status: Inspections are done on a weekly 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 and a beach safety brochure will be
produced by the state.

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

Status: All Marine Safety personnel were re-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).
Status: Vehicle maintenance on the Town fleet is an ongoing process.




                                              - 89 -
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: During the past year, the Sports Complex hosted more than 6 baseball tournaments and
2 soccer tournaments.




                                              - 90 -
BUDGET CATEGORY SUMMARY –OPERATIONS


       Expenditure             Actual           Actual         Budget          Budget
        Category              FY 2006          FY 2007         FY 2008         FY 2009

  Personal Services               1,000,755      1,857,891       1,840,112        1,652,702

  Operating                         471,536      1,022,261       1,621,625        1,003,176

  Capital Outlay                    102,982        556,607         312,137          641,750

  Total                           1,575,273      3,436,759       3,773,874        3,297,628



  BUDGET CATEGORY EXPLANATIONS – OPERATIONS
  Personal Services                                                             $1,652,702

  This category includes the salaries, related payroll expenditures, pension, health insurance, drug
  testing and uniforms for the Parks and Recreation department. In addition, this classification
  provides for funding for educational training programs. The significant reduction in personnel
  services is related to reduction in staff and reclassifying a few positions where the pay is
  reduced.

  Operating                                                                     $1,003,176

  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. Reductions due to savings in the Sports
  Complex division whereby two ball fields will be minimally maintained. Additionally, $253k
  was budgeted in FY 08 for “pocket parks,” master plans, and minimal costs associated with
  creating portions of these parks. No amounts were budgeted for these projects in FY 09.


  Capital Outlay                                                                  $641,750

  This category includes items such as an equipment pole barn, painting pavilions, high efficiency
  lighting fixtures, a backhoe, and computer equipment. Further details may be found in the
  Capital Improvement section of this document.




                                                - 91 -
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             - 92 -
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 relating to the related expenditures in the Insurance Fund
(Internal Service Fund).




BUDGET CATEGORY SUMMARY – NON-DEPARTMENTAL


     Expenditure            Actual           Actual        Budget          Budget
      Category             FY 2006          FY 2007        FY 2008         FY 2009

Operating                        761,849        679,405        983,310         597,100

Capital Outlay                         -          74,858        67,980                -

Total                            761,849        754,263      1,051,290         597,100




BUDGET CATEGORY EXPLANATIONS – NON-DEPARTMENTAL

Operating                                                                    $597,100

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). Additional money has been budgeted for various
items such as a volunteer program, costs associated to maintain houses deemed a nuisance where
the owner has vacated the property and is in foreclosure, and other items required and approved
of by the Town Manager for its day-to-day operations.




                                             - 93 -
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 and a Winter 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 2006          FY 2007        FY 2008         FY 2009

Operating                         51,930           71,163        87,000           80,000

Total                             51,930           71,163        87,000           80,000




BUDGET CATEGORY EXPLANATIONS – SPECIAL EVENTS

Operating                                                                       $80,000

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. Additionally, funds will be used to
coordinate the Holiday Parade, Winterfest events, and other special events hosted by the Town.
Due to budget constraints, this division will be required to reduce its expenditures as compared
to the previous fiscal year.




                                              - 94 -
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             - 95 -
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.

   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.




                                              - 96 -
DETAIL OF CAPITAL EXPENDITURES – ALL FUNDS

                                                                                     Proposed Cost
Town Administration                                                                      Fund
                                                      Division         General           Utility       Transportation

Computer/Software Equipment
   Computer and accessories                        Administration            1,800                 -              -

    Sub Total Computer/Software Equipment                                    1,800                 -              -


    TOTAL TOWN ADMINISTRATION                                                1,800                 -              -



                                                                                     Proposed Cost
Finance                                                                                  Fund
                                                      Division         General           Utility       Transportation

Computer/Software Equipment
   48 port gigabit switch & 3-24 port switches   Information Systems         1,300                 -              -
   Network analyzer/management software          Information Systems         1,000                 -              -

    Sub Total Computer/Software Equipment                                    2,300                 -              -

    TOTAL FINANCE                                                            2,300                 -              -



                                                                                     Proposed Cost
Police                                                                                   Fund
                                                      Division         General           Utility       Transportation
Vehicles
    Replace two marked patrol vehicles                Uniform               60,000                 -              -
    Replace one patrol vehicle                        Hypoluxo              30,000                 -              -
    Sub Total Vehicles                                                      90,000                 -              -


Computer/Software Equipment
   Three computers for administrative staff           Uniform                2,700                 -              -
   Redunant CAD server                                Uniform                5,500                 -              -
   Two dispatch stations                              Uniform                3,000                 -              -
   Sub Total Computer/Software Equipment                                    11,200                 -              -


    TOTAL POLICE                                                           101,200                 -              -




                                                      - 97 -
                                                                                       Proposed Cost
Utilities                                                                                  Fund
                                                          Division       General           Utility        Transportation
Improvements
    Replacement, coating & relocation of water mains    Water Services             -             26,000              -
    Inspection & grouting services to sanitary system    Wastewater                -             25,000              -
    Reline wastewater mains                              Wastewater                -             75,000              -
    Manhole rehabilitation                               Wastewater                -             35,000              -
    Lift station repairs                                 Wastewater                -            325,000              -
    Various repairs, equipment, and anthracite           Water Plant               -             17,000              -
    Tank valves                                          Water Plant               -              8,000              -
    Construct Well #11 (western wellfield)               Water Plant               -            535,000              -
    Media & resin replacement                            Water Plant               -            108,000              -
     Sub Total Improvements                                                        -          1,154,000              -


Machinery & Equipment
    Equipment, barricades and cones                     Water Services             -              7,500              -
    Lift station pumps & confined space entry system     Wastewater                -             28,000              -
    Gas detector                                         Wastewater                -              2,000              -

     Sub Total Machinery & Equipment                                               -             37,500              -


Meters/Hydrants
    Meters, hydrants, backflow                          Water Services             -             27,000              -

     Sub Total Meters/Hydrants                                                     -             27,000              -


Vehicles
    Fuel efficient vehicle - ie. Small electric car     Water Services             -             12,000              -

     Sub Total Vehicles                                                            -             12,000              -


Heavy Equipment
    Generator for master lift station #1                 Wastewater                -             50,000              -

     Sub Total Heavy Equipment                                                     -             50,000              -

     TOTAL PUBLIC WORKS                                                            -          1,280,500              -



                                                                                       Proposed Cost
Library                                                                                    Fund
                                                          Division       General           Utility        Transportation
Books
    Library Books                                          Library            20,000                 -               -
    Sub Total Books                                                           20,000                 -               -

     TOTAL LIBRARY                                                            20,000                 -               -




                                                          - 98 -
                                                                                                     Proposed Cost
Operations                                                                                               Fund
                                                               Division                General           Utility        Transportation
Improvements
    Refurbish Marine Safety building                        Marine Safety                    6,500                -                -
    Pole barn equipment storage                         Facilities Maintenance              25,000                -                -
    Sand-blast & paint Town-wide pavilions              Facilities Maintenance              15,000                -                -
    Paving - West Drew Street - S. 12th to S. Arnold       Transportation                      -                  -             95,550
    Drainage - N. & S.E. Atlantic Dr                       Transportation                      -                  -            390,000

     Sub Total Improvements                                                                 46,500                -            485,550


Machinery & Equipment
    High efficient light fixture replacement            Facilities Maintenance              10,000                -                -
    A/C replacement-Marine Safety                       Facilities Maintenance               3,500                -                -

     Sub Total Machinery & Equipment                                                        13,500                -                -


Heavy Equipment
    Backhoe                                            Grounds & Forestry Maint.            67,000                -                -
    Generator for Operations Center - Office/garage     Facilities Maintenance              23,000                -                -
    Heavy duty floor jacks                               Vehicle Maintenance                 5,000                -                -
     Sub Total Vehicles                                                                     95,000                -                -


Computer/Software Equipment
   Computer/Monitor                                      Vehicle Maintenance                 1,200                -                -
     Sub Total Computer/Software Equipment                                                   1,200                -                -

     TOTAL PARKS AND RECREATION                                                            156,200                -            485,550



     TOTAL BY FUND                                                                 $       281,500   $      1,280,500   $      485,550




                                                               - 99 -
                                        GENERAL FUND CAPITAL


                 ACCOUNT                           PROJECT                             BUDGET              FUNDING
DEPARTMENT       NUMBER                          DESCRIPTION                           FY 2009             SOURCE


ADMINISTRATION
                   6440    Computer and accessories                                $        1,800   General Reserves

                                                                        Subtotal   $        1,800


POLICE
                   6415    (2) Patrol vehicles                                             60,000   General Reserves
                   6415    (1) Patrol vehicle - Hypoluxo Division                          30,000   General Reserves
                   6440    (3) computers                                                    2,700   General Reserves
                   6440    CAD server                                                       5,500   General Reserves
                   6440    (2) Dispatch stations                                            3,000   General Reserves

                                                                        Subtotal   $      101,200


FINANCE

                   6440    (4) port switches & network management software                  2,300   General Reserves


                                                                        Subtotal   $        2,300



LIBRARY
                   6610    Library books                                                   20,000   General Reserves


                                                                        Subtotal   $       20,000



OPERATIONS
                   6310    Refurbish Marine Safety building                                 6,500   General Reserves
                   6310    Pole barn equipment storage                                     25,000   General Reserves
                   6310    Sand-blast & paint Town-wide pavilions                          15,000   General Reserves
                   6410    High efficient light fixture replacement                        10,000   General Reserves
                   6410    A/C replacement-Marine Safety                                    3,500   General Reserves
                   6435    Backhoe                                                         67,000   General Reserves
                   6435    Generator for Operations Center - Office/garage                 23,000   General Reserves
                   6435    Heavy duty floor jacks                                           5,000   General Reserves
                   6440    Computer/monitor                                                 1,200   General Reserves

                                                                        Subtotal   $      156,200

                                                                       TOTAL       $      281,500




                                                         - 100 -
CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND

ADMINISTRATION
6440 – Computer/Software Equipment – Funds are requested to replace a computer along with
the various pieces of equipment it may require to be used by the Town Manager.
Total: $1,800
Effect on Operating Budget: N/A


FINANCE
Information Systems Division
6440 – Computer/Software Equipment – Funds are requested to purchase a 48 port gigabit
switch and three 24 port switches. This will consolidate all Town network connections into
single locations as opposed to using many small port switches making system communication
more efficient ($1,300). Additional funds are requested to purchase a network analysis and
management software the monitors and assists with trouble-shooting problems that arise within
the computer systems (1,000).
Total: $2,300
Effect on Operating Budget: N/A


POLICE
Uniform Division

6415 – Vehicles – Funds are requested to replace two ageing marked police vehicles which
currently are high-mileage vehicles that are out of the warranty period.
Total: $60,000
Effect on Operating Budget: May reduce approximately $350 in vehicle maintenance.

6440 – Computer/Software Equipment – Funds are requested for the purchase to replace (3)
computers ($2,700) and any required accessories needed for the Police administrative staff.
Additionally, two Dispatch computer stations require their replacement due to its age ($3,000).
Finally, a backup Computer Aided Dispatch server is needed. At times, the existing server has
needed repair. While the data was always intact, officers had to perform operations manually
and call in concerns to dispatcher. A backup server will allow a nearly seamless transition
should one server become unavailable ($5,500).
Total: $11,200
Effect on Operating Budget: May reduce staff time on repairing and maintaining ageing
equipment.




                                             - 101 -
CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND (continued)

Hypoluxo Division
6415 – Vehicles – Funds are requested to replace one ageing marked police vehicle which
beginning to encounter high-mileage and will be out of warranty. Additionally, funds were
factored into revenue projections when preparing the contract for Police services to the Town of
Hypoluxo.
Total: $30,000
Effect on Operating Budget: May reduce approximately $300 in vehicle maintenance.


LIBRARY
6610 - Library Books – Funds are requested to purchase new library books to strengthen the
Library’s collection.
Total: $20,000
Effect on Operating Budget: N/A


OPERATIONS
Grounds and Forestry Maintenance
6435 – Heavy Equipment – Funds provide for the replacement of an ageing backhoe. The
existing piece of equipment is almost ten years old and has required extensive and costly repairs.
Additionally, since the backhoe is from a foreign manufacturer, finding replacement parts is time
consuming and costly.
Total: $67,000
Effect on Operating Budget: Should reduce the repair and maintenance costs for this division.

Facilities Maintenance
6310 – Improvements – Funds provide for the purchase of a structure known as a pole barn. The
pole barn will be approximately 25'X40' and will be used to store heavy equipment including a
new tractor and its accessories, a proposed new backhoe, a bobcat and an assortment of other
equipment. The Pole barn will help keep this equipment from weathering. By having the
equipment consistently sitting in the elements, it prematurely deteriorates exposed electrical
wiring and components, rubber hoses, interiors cab parts and rusting of body parts ($25,000).
Additional funds are provided for sand blasting, pressure cleaning, priming and painting the
pavilions at Maddock & Bicentennial Parks. This is necessary because of the extreme weathering
due to salt spray, tropical storms, heat, vandalizing and graffiti. The pavilions are rusting out at
an alarming rate ($15,000).
Total: $40,000
Effect on Operating Budget: may increase the useful life of equipment by reducing degradation
by the elements.




                                              - 102 -
CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND (continued)
6410 – Machinery & Equipment – Funds are requested for the purchase to upgrade the town
light fixtures to meet FP&L Energy Efficiency Program. This includes replacing 1,124 four foot
light bulbs, 253 four bulb ballast, 56 two bulb ballast and various other fluorescent light fixtures
throughout town ($10,000). Funds are also requested for a new air conditioning unit to replace a
wall mounted A/C unit at the Marine Safety Building. The current A/C unit is closed in by a
Dune Deck Café storage room. The storage room does not allow the A/C unit to vent causing
the hot air generated to not disperse properly. This has continually caused the A/C units to burn
out ($3,500).
Total: $13,500
Effect on Operating Budget: Lights may reduce electricity costs and the Town’s carbon footprint
over time. The air conditioner may reduce repair costs and employee time.

6435 – Heavy Equipment – Funds are requested for the purchase of a 45 KW Generator is
needed to supply electricity to the Operation Center Main Offices and Vehicle Maintenance
Garage during times of major power outages. By supplying needed electricity to both to the
Operation Center and Garage ensures that the functions provided by the Department of
Operations can be met during Town emergencies. A 45 KW Generator is the smallest generator
that will meet the requirements of both buildings. This was based on a rented generator used
after Hurricane Wilma.
Total: $23,000
Effect on Operating Budget: May increase fuel costs should the need arise to run the generator
during emergencies.

Marine Safety
6310 – Improvements – Funds are to be used to replace old and broken doors and windows at
the Marine Safety Building. Doors are warped causing air conditioning to leak out and water to
seep in. The condition of the doors also makes the building a security risk. Windows are over
15 years old and no longer open and close properly and are beyond repair.
Total: $6,500
Effect on Operating Budget: It will save on electricity, water damage, repairs and adds security
to the building.

Vehicle Maintenance
6435 – Heavy Equipment – Funds are requested for the purchase of two heavy duty floor jacks.
The first jack is a 22 Ton Lincoln Jack which is used to lift heavy trucks. This jack is used to lift
the trucks by their frames. The second Jack is a 22 Ton air/hydraulic bottle jack that is used to
lift the garbage truck. This jack is needed because they can only be lifted by their axels.
Currently the Town has three heavy duty Jacks but only one is operational. The approximate age
of the three jacks is 15-20 years old.
Total: $5,000
Effect on Operating Budget: No effect to operating budget.




                                               - 103 -
CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND (continued)

6440 – Computer/Software Equipment – A new computer is needed to replace a five (5) year
old existing computer that has become outdated due to new programs such as the Fleet
Management Inventory program that is being used to manage the Vehicle Maintenance Division.
Total: $1,200
Effect on Operating Budget: No effect to operating budget.




Total General Fund Capital Fiscal Year 2008/09                                  $281,500




                                          - 104 -
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            - 105 -
                                      UTILITY FUND CAPITAL


             ACCOUNT                           PROJECT                                  BUDGET               FUNDING
DEPARTMENT   NUMBER                           DESCRIPTION                               FY 2009              SOURCE


UTILITIES
               6310    Replacement, coating & relocation of water mains                     26,000   Utility Reserves
               6310    Inspection & grouting services to sanitary system                    25,000   Utility Reserves
               6310    Reline wastewater mains                                              75,000   Utility Reserves
               6310    Manhole rehabilitation                                               35,000   Utility Reserves
               6310    Lift station repairs                                                325,000   Utility Reserves
               6310    Various repairs, equipment, and anthracite                           17,000   Utility Reserves
               6310    Tank valves                                                           8,000    Utility Reserves
               6310    Construct Well #11 (western wellfield)                              535,000    Utility Reserves, $350k
                                                                                                     from State, & Impact Fees

               6310    Media & resin replacement                                           108,000   Utility Reserves
               6410    Equipment, barricades and cones                                       7,500   Utility Reserves
               6410    Lift station pumps & confined space entry system                     28,000   Utility Reserves
               6410    Gas detector                                                          2,000   Utility Reserves
               6415    Fuel efficient vehicle - ie. Small electric car                      12,000   Utility Reserves
               6425    Meters, hydrants, backflow                                           27,000   Utility Reserves
               6435    Generator for master lift station #1                                 50,000   Utility Reserves

                                                                         Subtotal   $    1,280,500




                                                                         TOTAL      $    1,280,500




                                                      - 106 -
CAPITAL PROJECT DESCRIPTIONS
UTILITY FUND

UTILITIES
Water Division
6310 – Improvements – Funds are requested for the replacement, coating, & relocation of
specified water mains. Town engineers performed an extensive review of capital projects for the
next five years. This project was included in the engineer’s recommendation for capital outlay.
Total: $26,000
Effect on Operating Budget: N/A

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: $7,500
Effect on Operating Budget: N/A

6415 – Vehicle – Funds are requested to purchase a fuel efficient vehicle, preferably electric.
This will replace a 1999 Crown Victoria that recognizes 18 miles to a gallon and has 97,000
miles on it. This purchase will eliminate the annual fuel consumption by 11.6 barrels of oil and
reduce the car CO2 emissions to zero.
Total: $12,000
Effect on Operating Budget: This should reduce the fuel charges, but may increase utility
charges slightly.

6425 – Meters/Hydrants – Funds are requested for an accelerated replacement program of
various sized water meters (3/4”, 1”, 1 1/2” and 2”) 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: $27,000
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.




                                               - 107 -
CAPITAL PROJECT DESCRIPTIONS
UTILITY FUND (continued)

Wastewater Division
6310 – Improvements – Funds are requested for contracting out video inspection and grouting
services for a portion of the Town’s sanitary system for $25,000. The services will assist the
Town in investigating problems. Additional funds of $75,000 are requested for relining of
wastewater mains and to cut down INI in the wastewater system that was constructed before
1963. 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. Unanticipated repairs to lift
stations are budgeted at $10,000. Finally, pursuant to the Town engineer’s recommendation,
extensive repairs are needed to various lift stations costing approximately $305,000.
Total: $460,000
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. These will
replace existing lift station pumps as needed throughout the next fiscal year ($28,000).
Additionally, funds are requested for the purchase of a confined space entry system. These will
replace existing confined space entry system needed for entry into lift stations throughout the
town sewer system. The purchase of a four-gas detector in the amount of $2,000.00 is requested.
The pieces of equipment the Town currently possesses have reached the end of their useful life.
The confined space system is a requirement established by federal law for entering confined
spaces such as lift stations.
Total: $30,000
Effect on Operating Budget: N/A

6435 – Heavy Equipment – Funds are requested for the purchase of a 125 KW power generator
which will be replacing the existing generator located at lift station #1. The existing generator is
estimate to be 25 – 30 years old. The constant repairs are becoming costly and since it was
manufactured in Japan by a company that is no longer in business, many parts have to be
fabricated by hand. This will also include installation of the generator.
Total: $50,000
Effect on Operating Budget: Repair costs should be reduced.




                                               - 108 -
CAPITAL PROJECT DESCRIPTIONS
UTILITY FUND (continued)

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
($17,000). Funds requested to put in reserve for media and resin replacement every five (5) to
seven (7) years in the anion and ion exchange units ($108,000). The tank valves located in the
ground storage tanks require replacement ($8,000). Finally, the Town recently received a 20-
year consumptive use permit contingent upon certain criteria. One of the requirements was to
install two wells west of I-95. We are using these funds to begin the first well (Well #11) in FY
09 at a total cost of $700k. However, we will use $165k from impact fees leaving $535,000
needed to fund this project. Additionally, the State has committed $350k to assist with the cost.
Total: $668,000
Effect on Operating Budget: N/A




Total Utility Fund Capital Fiscal Year 2008/09                                      $1,280,500



                                              - 109 -
                             TRANSPORTATION FUND CAPITAL


             ACCOUNT                          PROJECT                                    BUDGET              FUNDING
DEPARTMENT   NUMBER                        DESCRIPTION                                   FY 2009              SOURCE


OPERATIONS

               6310    Paving - West Drew Street - S. 12th to S. Arnold              $       95,550   Transportation Reserves
               6310    Drainage - N. & S.E. Atlantic Dr                              $      390,000   Transportation Reserves

                                                                          Subtotal   $      485,550




                                                                          TOTAL      $      485,550




                                                     - 110 -
CAPITAL PROJECT DESCRIPTIONS
TRANSPORTATION FUND



OPERATIONS
6310 – Improvements – Funds are requested to begin the drainage project on Hypoluxo Island.
When inundated with rain, this area becomes easily flooded. Plans to reduce flooding have
proven difficult with the strict guidelines various government entities enact regarding the
treatment of storm water. Funds are budgeted to begin with use of drain boxes on North and
Southeast Atlantic Drive to reduce this flooding ($390,000). Funds are also requested for paving
a portion of West Drew Street from South 12th Street to South Arnold Avenue ($95,550). Town
engineers who surveyed the area have made both these projects as recommended capital outlay.
Total: $485,550
Effect on Operating Budget: N/A




Total Transportation Fund Capital Fiscal Year 2008/09                               $485,550



                                             - 111 -
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            - 112 -
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            - 113 -
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. These debts are being repaid with utility taxes, water and
sewer 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.




                                             - 114 -
                                                       Town of Lantana
                                                      Fiscal Year 2008/09
                                                        Debt Schedule
                                                                            General        Utility      Transportation
Sports Complex Loan                                                          Fund          Fund             Fund
 SunTrust Bank
 Principal at 10/01/2008              $     780,468
 Maturity in 2015
    Payment Date           Interest       Principal      Total Payment
      11/01/08         16,002.47           44,976.21        60,978.68
      05/01/09         15,080.45           45,898.23        60,978.68
                       31,082.92           90,874.44       121,957.36       121,957.36


Water & Sewer Revenue Bonds Series 1998
 SunTrust Bank
 Principal at 10/01/2008              $ 6,785,000
 Maturity in 2021
    Payment Date           Interest       Principal      Total Payment
      10/01/08        154,595.00          355,000.00       509,595.00
      04/01/09        154,595.00                 -         154,595.00
                      309,190.00          355,000.00       664,190.00                     664,190.00


Water & Sewer Revenue Bonds Series 2003
 SunTrust Bank
 Principal at 10/01/2008              $ 2,927,388
 Maturity in 2018
    Payment Date           Interest       Principal      Total Payment
      10/01/08        121,779.36          242,021.61       363,800.97
                      121,779.36          242,021.61       363,800.97                     363,800.97


Streets & Highway Loan
 SunTrust Bank
 Principal at 10/01/2008              $ 2,405,514
 Maturity in 2018
    Payment Date           Interest       Principal      Total Payment
  1st of Each Month    97,095.58          210,482.18       307,577.76
                       97,095.58          210,482.18       307,577.76                                      307,577.76

                                                         TOTAL BY FUND      121,957.36   1,027,990.97      307,577.76




                                                             - 115 -
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            - 116 -
MISCELLANEOUS STATISTICS – AS OF 9/30/08

Form of Government: Town Council - Manager with a Mayor and four Councilmembers
elected for three year overlapping terms. The Town Council appoints the Town Manager.

Location and Area: The Town of Lantana encompasses an area of 2.79 square miles and is
located about 5 miles south of the City of West Palm Beach. The Town’s corporate limits extend
just west of I-95 and eastward to the Atlantic Ocean. Four (4) other municipalities and one
unincorporated area of Palm Beach County border the Town. To the north is Lake Worth, south
is Manalapan, Hypoluxo, and Boynton Beach, and west is unincorporated Palm Beach County.
Palm Beach County is located on the southeast coast of Florida and extends westward to Lake
Okeechobee with a total 2,230 square miles including 46 miles of frontage on the Atlantic Ocean
and about 25 miles of frontage on Lake Okeechobee.

Local Economy: The Town’s economy consists mainly of small businesses such as local meat
markets and beauty shops. The Atlantis Seafood Company is one of our oldest companies that
produce canned smoke fish available through large distributors such as Costco. Some of our
largest employers are the Carlisle Retirement Home, which is an upscale retirement facility
located on the inter-coastal, others include Publix and Winn Dixie supermarkets and K-Mart.

Police Protection: The department consists of 30 sworn officers, 8 civilian full-time employees
and 5 reserve officers.

Fire Protection: Fire/rescue services are provided to the residents of the Town of Lantana by
Palm Beach County through a seven-year inter-local agreement.

Recreation Facilities: The Town of Lantana’s recreational facilities include an eight- acre
municipal beach with 745 feet of ocean frontage, open picnic areas, an open-air restaurant and
sundry store, showers, rest rooms, lifeguard station and a playground area. The Town has three
passive parks, which encompass 8 acres and provide shaded picnic areas with playground
equipment and rest rooms. In addition, a 22-acre sports complex, which consists of six baseball
fields, one soccer field, two basketball courts, and a playground, drew over 95,000 visitors this
year. The Town has a recreation center with four tennis courts (two lighted), four shuffleboard
courts (lighted) and a barbecue pavilion with a picnic area. The Town has a two-acre boat
launching facility with four launch slips and a parking area.

Marine Safety: Ocean rescue services are provided by two Marine Safety Auxiliary Police
EMT Officers certified in Ocean Rescue and three EMT ocean lifeguards. They perform ocean
lifeguard duties at the Town’s Municipal Beach.


Building Division: The Town of Lantana is approximately 98% developed. During the fiscal
year 2008, the Building Division issued approximately 700 permits for a total construction of
$6.07 million. In addition, the division issued 126 new business tax receipts and 1,389 business
tax receipt renewals for an estimated total department revenue of $369,990.




                                             - 117 -
Water and Wastewater System: As of September 30, 2008, the Town provided water service
to over 3,350 customers. For the 2008 fiscal year, the estimated number of gallons of finished
water to pass through the master meter is 570 million.

Water Rates: The schedules of rates and charges imposed for water service as of September 30,
2008, are listed below (single-family and multi-family homes).

Single Units/Commercial Units: The base monthly rates to all consumers using municipal
water supplied by the Town of Lantana which said consumers are single-family dwelling units or
multiple units which have a separate meter for each unit, or per ERU for businesses, commercial
units, industrial, public/private institutions, or for structures used for religious purposes, is
calculated on the size of the meter and shall be as follows:

                 Meter Size      Monthly Rate
                 3/4                     $18.15
                 1                        19.55
                 1 1/2                    20.97
                 2                        22.38
                 3                        24.00
                 4                        25.81
                 6                        27.61


Multiple Units: The base monthly rates to all water consumers using municipal water supplied
by the Town of Lantana which said consumers consist of multiple dwellings, including
apartments, duplexes, motels and multiple dwelling units wherein said multiple units are served
by one water meter, the rates are calculated on the size of the meter and shall be as follows:

                 Meter Size      Monthly Rate
                 3/4                      $9.07
                 1                         9.78
                 1 1/2                    10.49
                 2                        11.19
                 3                        12.01
                 4                        12.90
                 6                        13.80




The charge per 1,000 gallons of water consumed is as follows:
               First 5,000           $1.12/1,000
               Next 5,000            $1.70/1,000
               Next 10,000           $2.40/1,000
               Next 20,000           $2.91/1,000
               Over 40,000           $3.00/1,000



                                             - 118 -
Wastewater Rates: As of September 30, 2008 the base monthly rates and charges imposed for
single units and per ERU for commercial establishments for wastewater service during the fiscal
year were calculated on meter sizes and were as follows:


                 Meter Size      Monthly Rate
                 3/4                     $11.95
                 1                        12.82
                 1 1/2                    13.69
                 2                        14.66
                 3                        15.76
                 4                        16.84
                 6                        17.91



The following monthly charge for multiple units for wastewater is based on meter size:

                 Meter Size      Monthly Rate
                 3/4                      $5.97
                 1                         6.41
                 1 1/2                     6.85
                 2                         7.33
                 3                         7.89
                 4                         8.42
                 6                         8.96

The charge per 1,000 gallons consumed would be as follows: $4.13/1,000. However, there is a
monthly cap of 10,000 gallons on single-family units; multiple units and commercial
establishments are billed for all wastewater consumed.




                                             - 119 -
                                       RESOLUTION NO. R-10-2008

        AN RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LANTANA,
        FLORIDA, ADOPTING ITS FINAL BUDGET FOR FISCAL YEAR 2008-2009;
        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 states that the budget may be adopted by either ordinance
or resolution; 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 2008-2009; 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 Council may establish procedures by which the designated budget officer 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, 2008 shall lapse at that time, and all unexpended Non-Capital and Capital Expenditure
encumbrances may be added to the corresponding approved 2008/09 available budget balances and
be simultaneously reappropriated for capital expenditures, as previously approved in the 2007/08
Fiscal Year.


                                                    - 120 -
        Section 4:       Amendments other than those delineated in Section 2 above must be adopted
by resolution.
        Section 5:       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 6:       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 7:       This resolution shall take effect immediately upon adoption by the Town
Council.
        PASSED AND ADOPTED this 23rd day of September, 2008.
                                                          TOWN OF LANTANA

_____            _____                                    ________________________________
Aye              Nay                                      Mayor

_____            _____                                    ________________________________
Aye              Nay                                      Councilmember

_____            _____                                    ________________________________
Aye              Nay                                      Councilmember

_____            _____                                    ________________________________
Aye              Nay                                      Councilmember

_____            _____                                    ________________________________
Aye              Nay                                      Councilmember

ATTEST:                                                   (SEAL)

_________________________
Town Clerk

Approved as to form and
legal sufficiency.

__________________________
Town Attorney




                                                - 121 -
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            - 122 -
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.




                                              - 123 -
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.
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.




                                             - 124 -
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.

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




                                               - 125 -
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.
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.




                                                - 126 -
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.

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.




                                             - 127 -
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.
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.




                                              - 128 -
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.
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.




                                             - 129 -
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.




                                              - 130 -
   Town of Lantana
  500 Greynolds Circle
Lantana, FL 33462-4544
    (561) 540-5000

  www.lantana.org

				
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