Binder - Lauderdale Lakes - False Budget Info - Donnelly

Friday, July 13, 2012
Broward State Attorney Office
201 Southeast 6th Street
Fort Lauderdale, Florida 33301
Attention: Timothy Donnelly, Assistant State Attorney
Public Corruption Unit
Timothy "Chaz" Stevens
MyActsOfSedition.com
MAOS Media Partners LLC
1600 S. Dixie Highway #300
Boca Raton, FL 33432
Dear Sir:
On July 11, 2012, Ryan Hagen of The (San Bernardino County) Sun wrote:
Evidence of budget falsification given to other agencies
SAN BERNARDINO — City Attorney Jim Penman said Wednesday that evidence of
suspected wrongdoing has been turned over to the appropriate government agencies.
Penman said little else in a phone interview and news conference the day after he
announced that Interim City Manager Andrea-Travis Miller and Finance Director Jason
Simpson had discovered that balances in each of the 13 years – which were presented
to the public and City Council as surpluses – were deficits.
Enclosed below, I have included several pages from the City of Lauderdale Lakes Fiscal Year
2013 Proposed Budget.
Upon close review of same, I discovered the fraudulent accounting practice of double entries
for the CRA TIF. We noted a reduction of $771,160 from the property tax collection, while at
the same time, that same amount being budgeted for General Administration debt expenses.
From your own agency’s report, OIG Final Report Re: Gross Mismanagement of Public Funds
by the City of Lauderdale Lakes, Ref. 0/G 11-017OIG:
The OIG investigation also substantiated allegations that the City’s CRA funds were
improperly used to pay City operating expenses, a practice which the Chairman of the
CRA Board—who was not aware of it at the time—described as a “shell game.” The City
never paid the tax revenues owed to the CRA in 2010, and used a non-existent services
agreement to budget for $800,000 in revenues from the CRA in 2011.
I opine the City of Lauderdale Lakes, in particular City Manager Jonathan Allen and Finance
Director Marie Elianor, are intentionally providing false budgetary information to general
Page 2




public.
The shell game that started in 2010 continues unchecked to this day.
Therefore, I respectfully request the Broward Office of Inspector General thoroughly
investigates this allegation and to the extent permitted by State or local law or regulations, any
and all penalties, sanctions, or other disciplinary actions for violations of such standards be
applied forthwith.
I have also filed a complaint with the Broward State Attorney’s Office.
Happy hunting;

Timothy “Chaz” Stevens
818-468-5433
Enclosures: (1)
I. OIG Final Report Re: Gross Mismanagement of Public Funds by the City of
Lauderdale Lakes, Ref. 0/G 11-017OIG

FY 2013 Total Assessed Value· $765,858,892
Proposed operating millage rate of 9.6
ESTIMATED REVENUES:
TAXES:
Ad Valorem Taxes
Millage per $1,000
($6,911 ,890
contribution f $777,1 60)
Ad Valorem Taxes (voted debt) 1.368
CRA· TIF Value/Ad Valorem
Franchise /utility Taxes
Sales & Use Tax
Special Assessments
Licenses/Permits
Intergovernmental/Grants
Charges for Services
Fines & Forfeitures
Pilot/Dev. Agreement
Expenditure Reimbursements
Administrative Cost Charges
Transfers-In
Miscellaneous Revenues
TOTAL SOURCES
Reappropriated Fund Balance
CllY OF LAUDERDALE LAKES
FISCAL YEAR. 2013 PROPOSED BUDGET
SOURCES/ USES SUMMARY
SOLID DEBT
SERVICE ALZHEIMER GAS TAX STORMWATER WASTE I Bldg. Svc. TOTAL
GENERALFUND FUND
FIRE
RESCUE
FUND
MINOR
HOME
REPAIR CRA FUND CARE FUND FUND FUND RECYCLING Fund BUDGET

4,597,949
2,803,445
185,000
93,000
663,080
223,778
12,100
28,368
1,047,925
4,388,760
612,980
500.000
777,160
502,580
1,500,000 1,510,000
375,720
400,000
6,134,730
1,047,925
777,160
4,697,949
3,306,025
7,398,760
1,197,980
593,000
1,038,800
223,778
12,100
28,368
0
470,000 150,000 620,000
106,940 618,599 725.539
15,318,390 1,047,926 6,001,740 500,000 1,546,769 376,720 602,680 1,600,000 1,610,000 400,000 27,702,114
TOTAL REVENUES, TRANSFERS & BALANCES 16,318,390 1,047,926 6,001,740 600,000 1,646,769 376,720 602,680 1,500,000 1,510,000 40o,ooo 27,702,114
EXPENDITURES/EXPENSES
Mayor/Commission
City Attorney
City Clerk
City Manager
Finance/Information Tech/Purchasing
Human Resources
Parks and Human Services
Public Works and Development Services
Police Services
Code- Nuisance Abatement
Fire Rescue
Boards
General Administration
Debt Service
TOTAL EXPENDITURES/EXPENSES
Transfers/Administrative. Cost Charges
TOTAL APPROPRIATED EXPENDITURES AND
RESERVES
•
346,857 346,867
225,000 225,000
218,589 218,689
300,802 300,802
610,864 • 610,864
189,497 189,497
1,073,282 375,720 1,449,002
1,920,452 500,000 1,545,759 427,580 1,330,000 1,360,000 400,000 7,483,791
5,601 ' 150 5,601,150
25,000 26,000
2,145,323 4,926,740 7,072,063

16,800
1,090,844
. ' 1,047,925 2,601,855
500,000 1,546,759 376,720 427,680 1,330,000 1,360,000 400,000 27,232;114
75.000 75,000 170,000 150,000 470,000
15,318,390 1,047,925 5,001,740 500,000 1,545,759 375,720 502,580 1,500,000 1,510,000 400,000 27,702,114
27
MAOS
CllY OF LAUDERDALE LAKES
FISCAL YEAR. 2013 PRDPOSED BUDGET
GENERAL ADMINISTRATION
Budget Summary
FY 2012 FY 2013
FY 2011 Amended Proposed
Expenditure Summary Budget Budget Budget
Performance Incentives 20,035
Workers Compensation (HRRS) 41,257 40,260
Unemployment Compensation
(HRRS) 70,000 40,000
Personal Services Subtotal 0 111,257 100,295
-
Operating Expenses:
Professional Services 65,000
Lobbyist 90,000 90,000
School Crossing Guards (HRRS) 119,000 107,000
Training & Professional Dev.
Tuition Reimbursement 5,000
Telecommunications 32,240 64,560
Postage, Shipping & Courier 34,482 12,000
Electricity 39,000 137,000
Water & Sewer 400 40,000
Rental and Leases 3,000 6,000
Printing & Binding 750
Other Current Charges 1,155,463 22,750
Insurance (HRRS) 275,998 266,000
Office Supplies 3,000
Misc. Operating Supplies
Operating Expenses Subtotal:
.
0 1,814,583 749,060
Capital Outlay
Debt Outlay
Capital & Debt Outlay Subtotal 0 0 0
Principal 0 0
CRA Repayment 0 150,000
Other Outstanding Obligations 0 0
Interest 0 0
Other Debt Service Costs
(SunTrust, Key Government) 0 520,580
Other Debt Service Costs (BSO
Outstanding Obligation) 0 883,350
Debt Service 0 0 1,553,930
Aid to Other Organizations 22,000 25,000
Transfers to Other Funds (CRA
r 777,1SJ TIF)
Contingency/Reserve 254,834
'-- ...............
~ · .. '"'"
Non-Operating Expenses 276,834 1,013,649
GRAND TOTAL 0 2,202,674 3,416,934
53
%of
Total
3%
22%
0%
45%
b
30%
100%
.,
MAOS
CI1Y OF LAUDERDALE LAKES
FISCAL YEAR 20l3 PRDPOSED BUDGET
GENERAL ADMINISTRATION
Budget Summary
FY 2012
FY 2011 Amended
Expenditure Summary
BudQet Budget
FY 2013
Proposed %of
B ~ t Total
Performance Incentives
C 2o,o35 p
Workers Compensation (HRRS) 41,257 40,260
Unemployment Compensation
(HRRS)
70,000 40,000
Personal Services Subtotal
0 111,257 100,295 3%
Operating Expenses:
Professional Services
65,000
Lobbyist 90,000 90,000
School Crossing Guards (HRRS) 119,000 107,000
Training & Professional Dev.
Tuition Reimbursement
5,000
Telecommunications 32,240 64,560
Postage, Shipping & Courier
34,482 12,000
Electricity 39,000 137,000
Water & Sewer
400 40,000
Rental and Leases
3,000 6,000
Printing & Binding
750
Other Current Charges
1,155,463 22,750
Insurance (HRRS)
275,998 266,000
Office Supplies
3,000
Misc. Operating Supplies
Operating Expenses Subtotal:
.
1-
0 1,814,583 749,060 22%
Capital Outlay
Debt Outlay
Capital & Debt Outlay Subtotal 0 0 0 0%
Principal
0 0
CRA Repayment 0 150,000
Other Outstanding Obligations 0 0
Interest
0 0
Other Debt Service Costs
(SunTrust, Key Government) 0 520,580
Other Debt Service Costs (BSO
Outstanding Obligation) 0 883,350
Debt Service 0 0 1,553,930 45%
Aid to Other Organizations 22,000 25,000
Transfers to Other Funds (CRA
/ 7771SJ
p
TIF)
Contingency/Reserve 254,834
1'--- ....... , """"""
L , ... ..._.
Non-Operating Expenses 276,834 1,013,649 30%
GRAND TOTAL 0 2,202,674 3,416,934 100%
53
MAOS
aTY OF LAUDERDALE I...AI<FS
RSCAL YEAR. 2013 PR.OPOSID BUDGET
Fund Balance as of 10/01/11
Estimated Revenues
Estimated Expenditures
FIRE RESCUE FUND (101)
FY 2012 Estimated Actual
Estimated Fund Balance (as of 9130/12)
Revenue
Assessment
Inspections - Annual
Inspections - New Construction
Interest Income
Tax Collector Interest
Total Revenue
Expenditures
Contractual Expenditures
Capital (Building)
Debt Service/ Admin
Non-Operating
Total Expenditures
FY 2013 Budget Summary
58
•
(1,735,562)
4.741.162
4.741,162
C § · 7 ~
4,388,760
572,780
40,000
0
200
5,001,740
4,558,810
0
41,780
401,150
5,001,740
MAOS
CITY OF LAUDERDALE LAKE5
ASCAL YEAR 2013 PR.OPOSED BUDGET
Fund Balance as of 10/01/11
Estimated Revenues
Estimated Expenditures
FY 2012 Estimated Actual
Estimated Fund Balance (as of 9/30/12)
Revenue
Assessment
Inspections - Annual
Inspections - New Construction
Interest Income
Tax Collector Interest
Total R e ~ e n u e
Expenditures
Contractual Expenditures
Capital (Building)
Debt Service/Admin
Non-Operating
Total Expenditures
FY 2013 Budget Summary
58
(1 ,735,562)
4,741 '162
4,741,162
4,388,76
572,7 0
40 00
0
200
MAOS
- --------,....---------- ---- -----------·- -·-- ------ ---·- ··- - ---
CITY OF LAUDERDALE LAKES
FISCAL YEAR. 2013 PROPOSED BUDGET
SOLID WASTE/RECYCLING FUND (403)
FY 2012 Estimated Actual
Retained Earnings (Unrestricted) as of 10/01/11
Estimated Revenues
Estimated Expenditures
Estimated Fund Balance (as of 9/30/12)
Revenue
Operating Revenue
Appropriated Fund Balance
Total Revenue
Expenditures
Operating Expenses
Capital Outlay
Total Expenditures
FY 2013 Budget Summary
69
907,831
1,510,000
0
1,510,000
1,310,000
200,000
1,510,000
MAOS
- - - - - - - - - - - - - - - , ~ - - - - - - - - - - - - - - - - - - - - - - - · - - ---- ·- ···----
CITY OF LAUDERDALE LAKES
FISCAL YEAR. 2013 PROPOSED BUDGET
STORMWATER MANAGEMENT FUND (401)
Fund Balance as of 10/01/11
Estimated Revenues
Estimated Expenditures
FY 2012 Estimated Actual
Estimated Fund Balance (as of 9/30/12)
Revenue
Operating Revenue
Grant (State of Florida)
Appropriated Fund Balance
Total Revenue
Expenditures
Personal Services
Operating Expenses
Capital Outlay
Total Expenditures
FY 2013 Budget Summary
68
1,390,683
1,500,000
0
0
1,500,000
419,994
551,766
528,240
1,500,000
MAOS