Final Public Hearing on the Budget

Lake Park Town Commission, Florida Final Public Budget Hearing Minutes Commission Chamber, Town Hall, 535 Park Avenue, Lake Park, FL 33403 September 18, 2025 6:30 P.M. Roger Michaud __ Mayor Michael Hensley __ Vice Mayor John Linden __ Commissioner Michael O’Rourke __ Commissioner Judith Thomas __ Commissioner Richard J. Reade __ Town Manager Thomas J. Baird __ Town Attorney Vivian Mendez, MMC __ Town Clerk PLEASE TAKE NOTICE AND BE ADVISED, that if any interested person desires to appeal any decision of the Town Commission, with respect to any matter considered at this meeting, such interested person will need a record of the proceedings, and for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Persons with disabilities requiring accommodations in order to participate in the meeting should contract the Town Clerk’s office by calling 881-3311 at least 48 hours in advance to request accommodations. CALL TO ORDER/ROLL CALL 6:38 P.M. PRESENT Mayor Roger Michaud Vice Mayor Michael Hensley arrived at 7:30 P.M. Commissioner Judith Thomas Commissioner John Linden Commissioner Michael O'Rourke PLEDGE OF ALLEGIANCE Mayor Michaud Final Public Budget Hearing September 18, 2025 Page 1 PUBLIC COMMENT: This time is provided for addressing items that do not appear on the Agenda. Please complete a comment card and provide it to the Town Clerk so speakers may be announced. Please remember comments are limited to a TOTAL of three minutes. -Pablo Perhacs suggested changing the budget process by conducting monthly dialog workshops with the community. NEW BUSINESS - OPEN PUBLIC HEARING: 1. Resolution 70-09-25 - Establish FY 2025-2026 Millage Rates - Operating (SECOND AND FINAL READING). Town Manager Reade explained the final millage rate (see Exhibit A). Motion to approve Resolution 70-09-25 made by Commissioner Linden, Seconded by Commissioner Thomas. Commissioner O'Rourke asked that the millage rate be dropped to 5.0999 mills. The Commission discussed what it would mean to the budget and the residents by dropping the millage rate. Finance Director Gould stated that the millage rate was dropped two- years ago. The Commission discussed the future projects that may assist in building the next fiscal year budget. Commissioner O’Rourke stated for the record that the budget process was a policy process. It tells the residents what was important for the Town Manager and staff to accomplish in the fiscal year. In this budget, it includes $400,000 for legal fees. He felt it demonstrated to developers that the Town was preparing for projects to not move forward. He was concerned with the projected revenues. Town Manager Reade explained that he would be working on an internal policy of how much they want in the reserve and where to place the funds generated by future revenues. The Commission discussed the benefits of the forthcoming projects and its effect on future budgets. Voting Yea: Mayor Michaud, Commissioner Thomas, Commissioner Linden, Commissioner O'Rourke Absent: Vice Mayor Hensley Final Public Budget Hearing September 18, 2025 Page 2  2. Resolution 71-09-25 - FY 2026 Budget – All Funds - Town of Lake Park (SECOND AND FINAL READING). Finance Director Barbara Gould explained the budget. Commissioner O'Rourke apologized for being accosted at time. He did not agree with the proposed budget cuts. The Commission discussed each section of the presentation (see Exhibit B) and decided which items to keep in the budget and which items to remove. Commissioner O’Rourke asked about the pump-out system at the Marina. Marina Director Jason Tenney explained that the pump-out system has not worked in months and the Town has applied for a grant to cover the repair. If the Town pays the cost outright, it would be $28,000. Commissioner O’Rourke suggested using some of the legal funds budget and move to the Marina. Town Manager Reade explained that the Marina was an Enterprise Fund and funds have been transferred to cover other expenses at the Marina. Marina Director Tenney explained that they do not advocate for boaters to discharge on the Marina property. Commissioner Thomas clarified for the record that the items being cut from the budget had been identified and discussed throughout this evening. The Commission discussed each section that appeared as a split vote and decided keep in the budget. Public Comment: - Lesley Berry explained the Haitian Flag Day budget breakdown (see Exhibit C). Motion to approve Resolution 71-09-25 made by Vice Mayor Hensley; Seconded by Commissioner Thomas. Voting Aye: All The Commission thanked Finance Director Gould, Town Manager Reade and staff for getting the budget completed and approved. Town Manager Reade thanked the Commission and staff for their patience during this process. Final Public Budget Hearing September 18, 2025 Page 3  Exhibit A Town of Lake Park Town Commission Agenda Request Form Meeting Date: September 18, 2025 Originating Department: Finance Department Resolution 70-09-25 - Establish FY 2025-2026 Millage Rates - Agenda Title: Operating (SECOND AND FINAL READING) Approved by Town Manager: Date: Cost of Item: $37,468,483 Funding Source: Various Various across Account Number: all Town Funds Finance Signature: Barbara A. Gould Advertised: Via TRIM Notices Mailed by PBC Date: Newspaper: Property Appraiser’s Office Attachments: Resolution 70-09-25 Fiscal Year 2025/2026 Proposed Budget Please initial one: Yes I have notified everyone BAG Not applicable in this case Summary Explanation/Background: The Town Commission is requested to establish the final operating millage (property tax) rate for the Town of Lake Park for the upcoming Fiscal Year (FY 2026) beginning October 1, 2025 and ending September 30, 2026. Additionally, the Commission is requested to consider certifying the Town’s taxable values to the PBC Property Appraiser as well as other related financial information:  The gross taxable value for all properties within the Town for FY 2026 is $1,294,041,142 - an increase of $108,037,571 over FY 2025  The rolled-back rate is calculated at $4.1768 per 1,000 of taxable value  The Town’s final FY 2026 operating millage for the General Fund is $5.1000 per $1,000 of taxable value or an increase of 22.10% over the rolled-back rate (At 100% collection, the operating millage is expected to generate $6,599,610 in ad-valorem tax revenue; however, the Town budgets at a 95%  collection ratio; thus, the proposed budgeted revenue is expected to be $6,269,629)  The gross taxable increment value for Lake Park Community Redevelopment Agency (CRA) for FY 2026 is $354,928,978. This is the 29th year that the Lake Park CRA will receive TIF funding from both the Town of Lake Park and Palm Beach County at the Town's approved millage rate - proposed $5.1 per $1,000 of taxable value (At 100% collection, the total increment/revenue expected to be generated is $2,118,197; however, the Town budgets at a 95% collection ratio; thus, the proposed budgeted increment/revenue is expected to be $2,012,287)  The proposed operating millage rate of $5.1000 per $1,000 of assessed valuation provides for a total millage rate of $20.8179 As a result, the proposed Resolution establishes the final millage rates for Fiscal Year 2026. The final FY 2026 operating millage rate resolution will be presented to the Town Commission for consideration on 2nd and final reading on Thursday, September 18, 2025 at 6:30 p.m. in the Town Commission Chambers – Town of Lake Park Town Hall. Note: Following final approval, staff will submit the required Form DR-420 - Certification of Taxable Value and to the PBC Property Appraiser, PBC Tax Collector and the State of Florida. Recommended Motion: I move to approve Resolution 70-09-25 establishing the FY 2025-2026 Millage Rates – Operating; and authorize the Mayor to execute the Resolution.  Exhibit B Town of Lake Park Please mark your choice clearly Fiscal Year 2025/2026 Budget - Additional Cuts with a large "X" to indicate your choice to Maintain or Remove the Listed Cuts from the Budget All Funds Position Job Title Description of Change Savings Maintain Remove in FY from FY 2026 2026 Budget Budget All Funds All Job Titles COLA Adjustment - Reduce to $0 General Fund All Job Titles $ 63,543 All Savings Frozen Streets & Road Fund All Job Titles $ 740 No Vote Needed Marina Fund All Job Titles $ 7,641 Stormwater Fund All Job Titles $ 3,890 Sanitation Fund All Job Titles $ 8,301 CRA All Job Titles $ 4,525 Total Reserve Expense - Personnel Savings (includes FICA & FRS costs) $ 88,641 001- General Fund Position Job Title Description of Change Savings Maintain Remove Cost Center in FY from FY 2026 2026 Budget Budget 104 - Town Manager Assistant Town Manager Frozen for FY 2025/26 (additional savings of $33,182 from $ 192,393 repurpose of position) All Savings Frozen 150 - Finance Procurement Specialist Frozen for FY 2025/26 (additional savings of $23,053 from $ 82,572 repurpose of position) No Vote Needed 150 - Finance Assistant Finance Director Frozen for FY 2025/26 - 1st 6 months $ 88,413 500 - Community Develop Community Development Frozen for FY 2025/26 $ 66,667 Technician 700 - Library Accounting Technician Frozen for FY 2025/26 $ 70,107 Total Reserve Expense - Personnel Savings (includes salary and all benefit costs) $ 500,152  001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Town Commission 2026 2026 Budget Budget 001-511-100-48001 Town of Lake Park Grants Reduce Budget to $10,000 from $25,000 $ 15,000 Total Reserve Expense - Operating Savings $ 15,000 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Town Manager 2026 2026 Budget Budget 001-512-104-40000 Travel & Training Remove Assistant Town Manager Trainings $ 2,037 001-512-104-48000 Promotional Activity Reduce Gift Cards to Current Employee & Commission Count $ 1,800 001-512-104-49400 Uniforms & Clothing Reduce Uniforms to $200 from $600 $ 400 001-512-104-51000 Office Supplies Reduce Office Supply Budget to $400 from $584 $ 184 Total Reserve Expense - Operating Savings $ 4,421 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Human Resources 2026 2026 Budget Budget 001-512-105-31000 Professional Services Remove Proposed Salary Study $ 10,000 Total Reserve Expense - Operating Savings $ 10,000 Maintain Remove 001- General Fund in FY from FY Cost Center 2026 2026 Town Clerk Account Name Description of Change Savings Budget Budget 001-512-106-47000 Printing Reduce Purchase of Commission & Board Nameplates $ 282 001-512-106-47100 Photocopying Reduce Copy Cost to $100 from $722 $ 622 001-512-106-49400 Uniforms & Clothing Cut Uniform Allowance to $0 from $136 $ 136 001-512-106-54200 Memberships, Dues & Reduce Participation in Professional Associations to $680 from $ 190 Subscriptions $870 Total Reserve Expense - Operating Savings $ 1,230 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Legal 2026 2026 Budget Budget 001-514-108-31101 Professional Svc - Other Remove SB180 Lawsuit Costs, Proposed Bill Glitch (Resolve $ 10,000 Legal Concerns in 2026 Legislative Session) Total Reserve Expense - Operating Savings $ 10,000  001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Communications & 2026 2026 Grants Budget Budget 001-512-109-31000 Professional Services Remove New Town Website Development & Maintenance $ 34,958 Total Reserve Expense - Operating Savings $ 34,958 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Information Technology 2026 2026 Budget Budget 001-512-110-31000 Professional Services Reduce Consulting IT Vendor Costs Due to New Intern Position $ 5,000 001-512-110-52000 Operating Supplies Reduce Operating Supplies to $15,250 from $18,250 $ 3,000 Total Reserve Expense - Operating Savings $ 8,000 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Finance 2026 2026 Budget Budget 001-513-150-40000 Travel & Training Reduce Training to $ $2,965 from $4,730 $ 1,765 001-513-150-44200 Equipment Leases Remove Copier/Scanner & Fold, Stuff & Seal Rental (Finance to $ 5,299 Share with Community Development) 001-513-150-49400 Uniforms & Clothing Cut Uniform Allowance to $200 from $600 $ 400 001-513-150-51000 Office Supplies Reduce Budget Book Costs (move to electronic versions for $ 155 Commissioner & staff) Total Reserve Expense - Operating Savings $ 7,619 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Emergency 2026 2026 Management Budget Budget 001-525-250-34050 Other Contract Services Revised DI Recovery, LLC Agreement (Emergency Mgmt. $ 1,976 Services)Vendor to $1,976 from $3,952 Total Reserve Expense - Operating Savings $ 1,976 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Public Works 2026 2026 Administration Budget Budget 001-534-400-52000 Operating Supplies Reduce Public Notice Costs (i.e., flyers, mailings, etc.) $ 2,000 001-534-400-54200 Memberships, Dues & Reduce Professional Association Memberships to $455 from $ 1,373 Subscriptions $1,828 Total Reserve Expense - Operating Savings $ 3,373  001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Public Works Grounds 2026 2026 Budget Budget 001-572-406-34000 Contractual Services Eliminate Landscape Maintenance of Various Town Rights of Way $ 26,320 & Lawn Treatment Service at Evergreen House (to be completed by Public Works Grounds Maintenance) 001-572-406-40000 Travel & Training Reduce Training to $ 1,400 from $1,500 $ 100 Total Reserve Expense - Operating Savings $ 26,420 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Public Works Facilities 2026 2026 Budget Budget 001-597-408-34000 Contractual Services Eliminate Iguana Pest Control Service $ 5,880 001-597-408-40000 Travel & Training Reduce Professional Certification & Renewal Costs to $0 from $ 500 $500 001-597-408-46000 Repair & Maintenance Reduce Town Facilities Lock Repairs, Key Duplication and $ 6,000 Planned Rekeying Project Total Reserve Expense - Operating Savings $ 12,380 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Public Works Vehicle 2026 2026 Maintenance Budget Budget 001-591-410-40000 Travel & Training Eliminate Professional Training & Certifications (ASC) $ 1,250 001-591-410-46300 Vehicle Parts & Supplies Reduce Vehicle Parts Costs (i.e., windshield wipers, relay $ 3,795 switches, fuses, etc.) 001-591-410-52000 Operating Supplies Reduce Mechanic Shop Consumables (Extend Maintenance $ 3,176 Schedule to Less Often) Total Reserve Expense - Operating Savings $ 8,221 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Community 2026 2026 Development Budget Budget 001-524-500-40000 Travel & Training Eliminate Professional Training & Certifications (i.e., Code $ 11,133 Enforcement, Planning, etc.) 001-524-500-44200 Equipment Leases Reduce Copier/Scanner Costs (Finance to Share with Community $ 1,556 Development) Total Reserve Expense - Operating Savings $ 12,689  001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Special Events 2026 2026 Budget Budget 001-572-600-40000 Travel & Training Eliminate Professional Training & Certifications $ 1,312 001-572-600-44100 Rentals Move to Plastic Tablecloths from Cloth for Employee Appreciation $ 300 Events 001-572-600-47000 Printing Eliminate Holiday Calendar, Public Notice Mailer to All Properties $ 4,850 in Town 001-572-600-48000 Promotional Activity Eliminate Participation in Riviera Beach MLK Parade $ 2,555 001-572-600-48010 MLK Day Celebration Reduce Planned Event Costs to $10,000 from $20,000 $ 10,000 001-572-600-48045 Red, White & Blue Sunset Reduce Fireworks Planned Event Costs to $49,898 from $53,898 $ 4,000 Celebration 001-572-600-48057 Veteran's Day Event Eliminate Participation in PBC Veteran's Day Parade $ 2,555 001-572-600-52100 Gasoline & Diesel Fuel Cancel Summer Camp (only 3 campers out of 20 are Town $ 500 residents) 001-572-600-57220 Program Exp - Summer Cancel Summer Camp (only 3 campers out of 20 are Town $ (4,890) Camp residents) Costs $8,700 Less Lost Revenues $13,590) 001-572-600-57235 Sponsored Event Expense Eliminate Lake Park Elementary Caroling Event (Light Towers) $ 1,000 001-572-600-57235 Sponsored Event Expense Eliminate Tour de Lake Park (i.e., Banners, Beverages, Snacks $ 1,140 etc.) 001-572-600-57235 Sponsored Event Expense Reduce Jet Set Summer Soccer Camp to $5,000 from $10,000 $ 5,000 001-572-600-57235 Sponsored Event Expense Reduce Haitian Flag Day to $5,000 from $10,000 $ 5,000 001-572-600-57235 Sponsored Event Expense Eliminate Santa's Mailbox Event $ 200 001-572-600-57236 Santa's Magic Sleigh Ride Eliminate Event $ 3,200 001-572-600-57237 Holiday Decorating Contest Eliminate Event $ 600 001-572-600-13000 Other & Part Time Salaries Cancel Summer Camp (only 3 campers out of 20 are Town $ 21,920 residents) Total Reserve Expense - Operating Savings $ 59,242 001- General Fund Account Name Description of Change Savings Maintain Remove Cost Center in FY from FY Library 2026 2026 Budget Budget 001-571-700-34000 Contractual Services Eliminate Panic Alarm Monitoring $ 300 001-571-700-40000 Travel & Training Reduce Professional Training & Certifications $ 1,153 001-571-700-48000 Promotional Activity Reduce Public Library Outreach Materials (i.e., books, materials, $ 5,866 crafts, etc.) & Promotional Materials (i.e., pens, pencils, magnets, coloring books, etc.) 001-571-700-49400 Uniforms & Clothing Cut Uniform Allowance to $0 from $1,002 $ 1,002 001-571-700-52000 Operating Supplies Reduce Programs Offered $ 1,400 001-571-700-54200 Memberships, Dues, & Reduce Professional Memberships & Other Public $ 1,894 Subscription Material/Subscriptions (i.e., New York Times, Wall Street Journal, etc.) Total Reserve Expense - Operating Savings $ 11,615  Town of Lake Park Fiscal Year 2025/2026 Budget - Summary of Additional Cuts Total Proposed General Fund Budget Cuts - Personnel (Freeze $ 563,695 Salaries, No COLA) Total Proposed General Fund Budget Cuts - Operating $ 227,144 Total Proposed Streets & Roads Fund Budget Cuts - $ 740 Personnel COLA Only Total Proposed Marina Fund Budget Cuts - Personnel COLA $ 7,641 Only Total Proposed Stormwater Fund Budget Cuts - Personnel $ 3,890 COLA Only Total Proposed Sanitation Fund Budget Cuts - Personnel $ 8,301 COLA Only Total Proposed CRA Fund Budget Cuts - Personnel COLA Only $ 4,525 Total Proposed Town Budget Cuts $ 815,937 Exhibit C