2010 - City of Lakeland

Annual Budget
Fiscal Year 2010
We want to be a vibrant, culturally inclusive world-class community working
together to provide an exceptional quality of life.
Seated: Commissioner James Verplanck, Mayor Ralph L. “Buddy” Fletcher and
Commissioner R. Howard Wiggs
Standing: Commissioners Glenn E. Higgins, Justin M. Troller, Edie L. Yates and
Gow B. Fields
Center: Doug Thomas, City Manager
Right: Tony Delgado, Deputy City Manager
Left: Stanley Hawthorne, Assistant City Manager
For more information, please visit our website, www.lakelandgov.net
to download copies of our Annual Budget and other related documents
and presentations.
Adopted September 21, 2009

The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to City of Lakeland, Florida for the Annual Budget beginning
October 01, 2008. In order to receive this award, a governmental unit must publish a budget document
that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a
communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to the GFOA to determine its eligibility for another
award.
A-1 Fiscal Year 2010 Annual Budget

How to Use This Book
We’ve made every effort to make this book as
easy as possible to read, but we understand
just how difficult it can be to find what you’re
looking for in such a complex document. To
make your search easier, we’ve provided a
number of tools to help you get what you need.
either technical in nature or unique to the City
of Lakeland. Each term is given a short entry
that defines it within the context that we use
the term. Table of Organizations and Position
Management totals are also included by
Department.
Organization of This Book
Table of Contents
The City of Lakeland’s Annual Budget is made
up of two separate books: The Annual Budget
(this book) and the Business Plan.
This Annual Budget volume is divided into
seven sections:
The main Table of Contents starts on page A-3
and provides an overview of the different
sections of the book. Each section of the
document also has a Table of Contents for
easy page referencing.
Introduction - This section contains the City
Manager’s Letter of Transmittal, Organization
Chart, the City’s Vision, Mission and Values, a
few brief statistics about the City and its
history.
Budget Overview - A discussion of the Budget
Highlights for FY2010, financial policies, and
the Budget Process Overview.
Long-Range Planning - The analysis and data
that went into the development of the budget,
specifically our planning and forecasting
activities.
Performance Budget - Performance and Core
Service data from the Business Plan and
performance-based budgets for all
departments.
Line Item Budget - Detailed Fund Accounting.
Capital Improvement Plan (CIP) - This section
provides the City’s 10-year CIP and projected
funds.
Supplementary - Miscellaneous information
regarding largest taxpayers, property tax rates
and revenues. A useful list of abbreviations
and acronyms used in the book is also
included in this section, along with a Glossary
of the terminology used in this document that is
Key Tools
Callout Text
Interesting facts
have been included
in callout boxes
located throughout
the document.
City Organization Chart A-12
Vision, Mission, Goals & Outcomes A-14
Budget Summary (Charts/Graphs) B-3
Staffing Changes by Fund B-10
Core Values C-3
Outcomes C-4
Financial Health and Strategy C-12
Performance/Program
D
City-Wide Key Success Indicators D-4
Process Improvement Teams D-14
Department Performance Levels D-16
Core Services by Program Overview D-35
Line Item Budget
E
Capital Improvement Plan
F
Dept. Organization Charts/Position Mgmt. G-15
A-2 Fiscal Year 2010 Annual Budget

Table of Contents
Introduction ................................................................................................................... Section—A
Government Finance Officers Association Award .................................................... A-1
How to Use This Book ................................................................................................... A-2
City Manager’s Letter .................................................................................................... A-5
City Organization Chart ............................................................................................. A-12
Vision, Mission, Goals and Outcomes ...................................................................... A-14
Lakeland at a Glance ................................................................................................... A-16
Service Statistics ......................................................................................................... A-17
History of Lakeland ..................................................................................................... A-18
Budget Overview .......................................................................................................... Section—B
Budget Highlights .......................................................................................................... B-2
Budget Summary (Graphs/Charts) .............................................................................. B-3
Ad Valorem Taxes ......................................................................................................... B-9
Staffing Changes by Fund ......................................................................................... B-10
Employee/Population Growth .................................................................................... B-11
Overview and Financial Policies ................................................................................ B-12
Budget Process Overview .......................................................................................... B-16
Long-Range Planning .................................................................................................. Section—C
Long-Range Planning Overview & Mission Statement .............................................. C-2
Core Values .................................................................................................................... C-3
Outcomes ....................................................................................................................... C-4
Environmental Scan ...................................................................................................... C-9
Financial Health and Strategy .................................................................................... C-12
Revenue Sources ........................................................................................................ C-18
Debt Management Overview ...................................................................................... C-23
Performance Budget .................................................................................................... Section—D
Performance Budget Overview .................................................................................... D-2
Measuring Results ......................................................................................................... D-3
Key Success Indicators (KSI’s) .................................................................................... D-4
Service and Operations Strategy ............................................................................... D-13
Process Improvement Teams .................................................................................... D-14
Department Performance Levels ............................................................................... D-16
Core Services by Program Overview ........................................................................ D-35
Program Performance Levels
Economic and Community Development .................................................... D-37
Community Safety .......................................................................................... D-40
Transportation Services ................................................................................ D-43
Legislative Activities ...................................................................................... D-44
Environmental and Utility Services .............................................................. D-46
Cultural and Community Services ................................................................ D-48
Parks, Recreation and Properties ................................................................. D-50
Support Services ............................................................................................ D-52
A-3 Fiscal Year 2010 Annual Budget

Table of Contents
Line Item Budget ........................................................................................................... Section—E
Funds Overview ............................................................................................................. E-2
City-Wide Fund Totals .................................................................................................. E-5
General Fund ................................................................................................................. E-7
Community Development - Affordable Housing ...................................................... E-77
Community Redevelopment Agency ......................................................................... E-81
Debt Service ................................................................................................................. E-87
Fleet Management ....................................................................................................... E-89
Purchasing and Stores ............................................................................................... E-95
Facilities Maintenance ................................................................................................ E-99
Information Technology ........................................................................................... E-105
Wastewater Utility ..................................................................................................... E-119
Water Utility ................................................................................................................ E-133
Parking ....................................................................................................................... E-147
The Lakeland Center ................................................................................................. E-155
Cleveland Heights Golf Course ................................................................................ E-165
Lakeland Linder Regional Airport ............................................................................ E-171
Solid Waste ................................................................................................................ E-181
Lakes and Stormwater .............................................................................................. E-187
Electric Utility ............................................................................................................. E-191
Capital Improvement Plan ............................................................................................ Section—F
CIP Overview ................................................................................................................. F-2
Transportation ............................................................................................................... F-5
Public Improvement .................................................................................................... F-10
Downtown Community Redevelopment Area .......................................................... F-18
Mid Town Community Redevelopment Area ............................................................ F-19
Dixieland Community Redevelopment Area ............................................................. F-21
Parking ......................................................................................................................... F-22
The Lakeland Center ................................................................................................... F-23
Lakeland Linder Regional Airport .............................................................................. F-24
Stormwater ................................................................................................................... F-25
Wastewater Utility ....................................................................................................... F-28
Water Utility .................................................................................................................. F-35
Electric Utility ............................................................................................................... F-39
Supplementary Information ......................................................................................... Section—G
Largest Taxpayers ......................................................................................................... G-2
Schedule of Property Tax Rates .................................................................................. G-3
General Fund Property Tax Levies and Collections .................................................. G-4
Governmental Activities Tax Revenues by Source ................................................... G-6
Changes in Fund Balances of Governmental Funds ................................................. G-7
Glossary of Terms ......................................................................................................... G-8
Abbreviations & Acronyms ........................................................................................ G-13
Department Tables of Organization/Position Management Totals ........................ G-15
A-4 Fiscal Year 2010 Annual Budget

September 9, 2009
Honorable Mayor and City Commissioners:
Submitted herewith for your consideration are the City of Lakeland Proposed Fiscal Year 2010 Annual
City Budget and the 2010-2019 Capital Improvement Program Budgets. These documents represent
the sixth financial, operational and capital plans prepared since my appointment as City Manager in
2003, and I believe you will find them to be fiscally responsible in light of the historic recession our
economy is currently experiencing.
Historic Economic Times Results in Evolution of Lakeland’s Budgeting Process
The City has been operating and refining its innovative Strategic Operating Plan (SOP) since its
development roughly five years ago. The SOP is not only intended to be a statement of Lakeland’s
goals, values and desired outcomes that articulate what the community strives to attain, but also serves
as the foundation in which the municipal organization can best align our programs, policies, procedures,
human capital and resources in a coordinated fashion in support of the community’s shared vision. This
alignment has been taken to new heights in FY 2010 as the City developed its new “Budget by Priorities”
process to better define the varied and numerous Municipal Core Services (along with their respective
costs and revenues) provided to our constituents and comparatively evaluate their respective influence
on achieving the SOP’s Goals and Outcomes. This process is specifically designed to provide a higher
degree of understanding among decision makers regarding the scope, costs and impact of the various
Core Services and better articulate how we value our services, invest in our priorities and ultimately
divest ourselves of lower priority services.
The “Budget by Priorities” approach is intended to be a more progressive budget strategy in response to
fiscal restraints than traditional “across the board” budget cuts many municipalities employ in their efforts
to treat budget cuts “equitably” among departments. The problem with the “across the board” approach
is that all Core Services do not equally influence a City’s SOP, so one could question why certain Core
Services that have a greater influence on supporting the SOP be cut to the same extent as those
services that have little to no impact? In a similar fashion, household budgets are not uniformly cut in
response to constrained revenues, as expenses such as mortgage payments, insurance, utilities and
essential food costs are likely to remain constant, but more discretionary expenses like eating out,
entertainment, etc. are undoubtedly trimmed in response to reduced household income. Revenue
projections for the upcoming 3-year period assume no increases in property
tax revenues, limited growth in sales tax revenues, a 2% growth in utility
dividend revenues due to sales and flat revenue trends for most other revenue
sources. Against the backdrop of these projected future revenue constraints,
the more targeted Budget by Priorities approach served as the foundation for
the following budget policies that were implemented in the development of the
proposed FY 2010 Budget:
A-5 Fiscal Year 2010 Annual Budget

FY 2010 Budget Policies
1. Proposed Millage Rate
The FY 2009 Total Taxable Value of $5,977,719,387 at the current 3.4031 millage rate generates
roughly $19.3 million. The comparable FY 2010 taxable valuation (less new construction) of
$5,355,150,411 represents a reduction of $622,568,976 or a 10.4% decline. Pursuant to Florida’s
TRIM requirements, municipalities are eligible to receive the same level of property tax proceeds at a
corresponding millage rate that is equal to the previous year, plus any tax proceeds from new
construction, without the millage rate being advertised as an increase. That so called “rollback” (or
sometimes “rollup”) rate would equate to a millage of 3.7734 in FY 2010, which would result in a total
gross property tax yield of $ 19.7 million, or roughly a $450,000 increase from the current year. Based
upon preliminary budget deliberations with the City Commission, it was determined that the FY 2010
Budget should be based upon a millage rate that would yield no greater net
property tax revenues for General Fund operations, including new
construction, and less tax revenues transferred to CRA districts, than the
comparable net amount collected in FY 2009. In other words, the City would
consciously defer tax receipts associated with the roughly $159 million of new
taxable investment value, and propose a millage rate of 3.6538 which will
yield the same net tax revenues of $18.3 million for General Fund operations
as was received in FY 2009. This policy position was taken in recognition of
the economic recession that has challenged our nation, our state and most notably our own
community. The strategy also means that on average, taxpayers will pay less in property taxes in FY
2010 than they paid in FY 2009 in that all property taxpayers will receive the proportionate benefit of
the City Commission’s decision to forgo property tax revenues associated with new construction in the
upcoming year.
More specifically, the proposed millage rate of 3.6538 on an “average” Lakeland Homestead property
taxpayer with a residential Homestead value of $64,354 will experience a 1.1% property tax bill
reduction. Similarly, the “average” residential Non-Homestead residential property will experience a
1.4% reduction in their tax bill in the upcoming fiscal year. Development of an “average” for
commercial and industrial properties is less meaningful given the vast valuation differences inherent
among such properties, however it should be noted that a tax shift between Homestead properties
versus Non-Homestead, Commercial and Industrial properties is inherent in the administration of ad
valorem tax liabilities in light of the applicability of “Save Our Homes” and Amendment 1 provisions
that have been approved by Florida voters.
2. “Global” Wage/Merit Freezes and Benefit Costs
By far, the single largest expense category within a typical municipality’s General Fund is payroll and
benefits, and Lakeland’s budget is by no means an exception to this trend with proposed FY 2010
payroll and benefit costs of $68.5 million representing 70% of the budget. Given such, it is very
difficult to address the projected significant revenue constraints without impacting payroll costs in
some fashion. The City’s Classification & Compensation Plans typically provide for merit steps for
employees that have not reached the maximum of their respective classification Pay Grade/Band
being eligible for anywhere from a 0 to 5% merit increase based upon their Annual Performance
Planning and Review (PPR). (Merit pay administration for employees covered by Collective Bargaining
Agreements (CBA) is similar, but not necessarily identical based upon the particular CBA.) In light of
the projected fiscal constraints in the upcoming year, the FY 2010 Budget has been prepared by
freezing merit increases for employees who would otherwise be eligible for increases. This approach
represents a budget savings of approximately $1.1 million in the General Fund and $3.1 million across
all funds. Furthermore, the FY 2010 Budget does not include any “across the board” annual increases
for the same reason. CBA’s with the Police Benevolent Association (PBA) and the International
Association of Fire Fighters (IAFF) will both be expired by the start of the FY 2010 and negotiations
that are presently underway with both unions have advanced the same merit pay freeze and no
A-6 Fiscal Year 2010 Annual Budget

“across the board increases” as has been done with general non-unionized employees. (Due to the
declaration of an impasse over wages by the Utility Workers Union of America (UWUA) in conjunction
with their inaugural CBA, negotiations with Lakeland Electric unionized employees are currently on hold
pending the review of recommendations by an appointed Special Master.)
While the freezing of merits and the decision not to award “across the board”
wage increases is similarly being implemented by many local governments
across Florida and the country, unlike many of our sister cities, Lakeland is not
facing significant employee layoffs. This is a result of our previous budget
strategies involving vacant position freezes and a conscious decision to increase
the General Fund Balance to roughly $10.7 million or 12% of the budget. This
surplus is projected to be used judiciously over the next three fiscal years to
soften program impacts associated with budget cuts as the country recovers
from the current recession. Although the reserves are proposed to be reduced
each year, the strategy will still allow the organization to adhere to its 7.5%
reserve target at the end of the 3-year period from FY 2010 to FY 2012 at 9.8%,
7.6% and 6.0% respectively.
With respect to benefits, the City operates a self-insured health insurance plan
and similar to the industry as a whole, premium costs are projected to increase
considerably in the upcoming year. Left unchecked, the organization would be
facing approximately a 20% increase in premiums, and various plan adjustments
will need to be implemented in an effort to limit premium increases to roughly 12%.
The premium increases are proposed to be advanced equally to both general nonunionized
employees and those covered by CBA’s.
3. Increased Pension Obligations
Not surprisingly, losses sustained in the stock market in response to the current recession have
substantially lowered investment yields in the City’s various defined benefit retirement plans. In March
of 2009, the actuary estimated that the General Employees Pension Plan could require up to a 10%
increase over the next three years. The City is legally obligated to fund these costs unless benefit
changes are implemented that would reduce costs or yields on the portfolio consistently recover the
assumed rate of return or better for 2009 and beyond. Since that time, that markets have rebounded to
some extent, although as of the end of July 2009, the FYTD fund’s earnings were a negative 3.76%. For
FY 2010, the employer pension contribution is required to increase approximately 2.0% from the current
15.39%, representing an annual increase of $2.1 million. The FY 2010 Budget has been developed
based upon a 2.8% increase in pension costs, which may be able to be reduced slightly to provide
additional funding to address the increased Health Insurance Fund costs discussed above. I previously
appointed a Retirement and Health Insurance Task Force that has been evaluating a number of issues
associated with the City’s health insurance and retirement programs, and it is hoped that the projected
pension increases over the next several years can be mitigated through various
modifications. These increased costs however, largely contributed to the decision
to freeze merit pay and eliminate consideration of any “across the board”
increases as there simply is insufficient funding to cover discretionary
compensation increases versus defined benefit obligations which are mandatory
under Florida Statutes.
4. “Budget By Priority” Departmental Targets
The new “Budget by Priorities” model discussed above which was adopted by the City in advance of the
development of the FY 2010 Budget became the cornerstone in which individual Departmental budget
targets were established. Every Department developed a listing of Core Municipal Services and
allocated respective expenses and revenues for each such service. General Fund Departments
respective Core Services were then evaluated and ranked with a raw score relative to their influence
A-7 Fiscal Year 2010 Annual Budget

on achieving the Outcomes in the City’s SOP, coupled with other factors including the degree to which
the Core Service covered any or all of its costs through fees or rates; whether demand for the service
was increasing or decreasing; if the service was required by federal, state or local laws, regulations or
polices; and lastly, special City Commission consideration based upon community expectations of the
particular ranking of the services. The final ranked Core Services were then divided into roughly four
equal quartiles. Departmental budget reduction targets were then established based upon the following
schedule: 1.75% - Quadrant 1 Services; 2.00% - Quadrant 2 Services; 2.25% - Quadrant 3 Services;
and 2.50% - Quadrant 4 Services.
In that this was the first year, the City utilized the new “Budget by Priorities”
Model, Departments were not required to cut Core Services by the above
percentages based on their quartile rankings; rather the overall Departmental
budget target was established by the cumulative impact of their respective Core
Services rankings. Accordingly, Departmental budget targets on average
resulted in 2% cuts from current Fiscal Year controllable costs, less
compensation built-ins, one-time projects and any carryovers. Governance
Departments and Internal Service Funds (involving operations and services that are provided internally
such as Human Resources, Finance, Risk Management, Information Technology, Fleet Maintenance,
etc.) that provide general support to operational Departments that ultimately deliver services to the
general public were similarly provided 2% budget reduction targets and were also subjected to the same
“global” wage and benefit freezes. Although a 2% budget reduction in controllable costs may not appear
significant given the projected financial constraints, please keep in mind that the freezing of
compensation increases largely addressed the projected budget shortfalls, and the remaining
Departmental operational cuts come on top of roughly $11 million cuts in FY 2008 and a FY 2009
Budget mandate that Departmental expenses could be no greater than their original FY 2008 approved
Budgets.
Enterprise Operations, such as Lakeland Electric, Water, Wastewater, Solid Waste, etc. were subjected
to the same “global” wage and merit freezes, increased pension obligations and increased health
insurance costs as all other operations. Enterprise Funds were not provided specific budget target
reductions in that such operations are expected to fully cover their costs and generate a sufficient profit
to meet ongoing operational, capital and dividend payments. That said, dividend percentages or
methodologies generated by Enterprise operations have not been increased in FY 2010, other than that
generated by corresponding increases in projected sales and services.
It is important to note that Departments have consistently controlled operational costs in a variety of
ways, including eliminating vacant personnel positions whenever possible. In FY 2007 the City
employed 2,215 full-time equivalent (FTE) positions. This figure was reduced by 15.5 FTE’s in FY 2008,
65 FTE’s in FY 2009 and an additional 52.5 FTE’s in FY 2010 resulting in 133 fewer FTE’s in the 3-year
period. It should be stated that while many assume the elimination of a vacant position does not impact
services, such thinking mistakenly negates the value and contributions of the previously filled position as
well as the future assistance it would have provided towards the advancement of the respective
Department’s mission and the City’s overall SOP.
5. Red Light Camera Enforcement Program Revenues
Without doubt, one of the most significant public policy issues currently being debated in the community
concerns the implementation of the Red Light Camera (RLC) Enforcement Program. The City
Commission implemented the RLC Program, after working with other entities in the state with the
expressed goal of establishing statewide standards for RLC Enforcement Programs. Following inaction
to enact a uniform RLC State Statute for the last two Legislative Sessions, the City proceeded with its
own program in June of 2009. The City’s RLC fine structure consists of the first two citations issued at
$125 each and subsequent tickets at $250.00 each. Under the agreement with our vendor, American
Traffic Solutions (ATS), they receive the first $125 from each violation from each camera daily; receive
$25 from the next 2 violations per camera daily; and receive $10 from each remaining violation daily.
The balance of fines goes directly to the City. In the first three months of the program, over 9,000
A-8 Fiscal Year 2010 Annual Budget

citations have been issued resulting in a net of roughly $410,000 fines paid to date, although this
number will undoubtedly change given delays in payments due to appeals and payment deadlines. It is
clearly too early in the RLC Program to determine when the current pace of infractions will begin to taper
off to predict with any accuracy what future trends may reveal about the number of infractions and
resulting revenue that may be generated.
The City Commission’s interest to proceed with a RLC Enforcement
Program has always had as its goals to improve public safety and
modify driving behavior, but I believe it was a surprise to almost
everyone how prevalent violations were occurring as evidenced by
the infractions that are being captured by cameras at only five
controlled intersections. Although the program has and continues to
be about improving public safety, the inevitable question arises about
how the proceeds of the RLC Enforcement Program should be used.
This issue has risen in importance given the recent class action suit
which has challenged the legality of the City’s RLC Ordinance and seeks repayment of fines collected
plus undisclosed damages. Although the City believes its RLC Program will ultimately be upheld in the
court system, the City Attorney’s Office has understandably cautioned the City Commission regarding
the spending of the revenues pending the results of the legal challenge.
In light of the above, I have proposed the use of $174,000 in RLC revenues to offset additional budget
cuts that the Lakeland Police Department (LPD) would otherwise need to implement to achieve their FY
2010 Budget target. If such was not done, it would likely have resulted in the layoff of sworn personnel
which would be counterproductive to the public safety goals the City Commission was striving to achieve
under the RLC Program. Furthermore, the City’s RLC Program involves a second review of infractions
by sworn LPD Traffic Division personnel prior to issuing notices of violations. I have also proposed the
use of an additional $40,000 in RLC fine revenues to hire two part-time sworn Reserve Officers who
would be fully dedicated to the RLC Program so that the current full-time sworn Traffic Division
personnel can perform their other normal duties.
Lastly, I am proposing that the balance of any RLC revenue be deposited in the City’s Cultural
Assistance Trust Fund which was established several years ago in an effort to provide an ongoing
funding source to support area Cultural Assistance Programs and Community Support Service
organizations. You may recall that in response FY 2009 fiscal restraints, the City eliminated all General
Fund support to such organizations (representing roughly $340,000) opting instead to use the Trust
Fund’s interest earnings (approximately $65,000) plus a portion of the Fund’s corpus to maintain support
to the organizations at historical levels approximating $400,000.
Recognizing the meaningful contributions these groups provide to the Lakeland area and the supporting
role they play in advancing our SOP, I have proposed that contributions for the upcoming year to
existing Cultural Assistance Grant recipients be frozen at their current levels and that funding to
proposed Community Support Service Agencies recipients as recommended by the Citizen’s Advisory
Committee (CAC) be derived from the use of the Cultural Assistance Trust Fund interest earnings with
the remaining amount deducted from the Trust Fund corpus. The difference this year is that the
revenues from the RLC Program will likely increase the Trust Fund’s corpus, which is currently at
approximately $1.7 million, as opposed to reducing it by maintaining current levels of contributions to
area organizations. The Finance Department has estimated that the Trust Fund will need to develop a
corpus of approximately $8 million and earn an interest rate of 4% to provide sufficient interest yields to
support existing organizations at their current level. Depending upon future trends with RLC violations,
this strategy may provide a long term solution to the City Commission’s goals of maintaining financial
support to Cultural Assistance Programs and Community Support Service organizations in an era of
fiscal uncertainty.
A-9 Fiscal Year 2010 Annual Budget

Proposed FY 2010 Budget Basics
FY 2009
Budget
FY 2010
Proposed
Budget
% Change
Budget/
Proposed
Total City Budget
(Less Intra-City
Transactions)
General Fund
Less Intra-City
Transactions)
$603,719,491 $541,829,808 (10.3)%
$87,025,239 $88,936,922 2.2%
Given the above background information, I am proposing a FY 2010 Total City Budget of $541,829,808
and a General Fund Budget of $88,936,922 which is net of intra-city transactions. A significant
component of the Total City Budget decrease from 2009 to 2010 is a reduction in fuel costs and capital
spending within Lakeland Electric. The Proposed Budget also includes a 7.5% increase in Wastewater
flow charges and a 15% High Strength surcharge to support a $1.9 million increase in debt service
associated with various capital improvements including the completion of the new West Lakeland
Wasteload Reduction Facility; a projected increase of 0.04468 per KWH in the Lakeland Electric
Environmental Compliance surcharge for a total new charge of 0.27175 cents per KWH (Largely due to
the installation of the SCR environmental equipment installed on Macintosh Unit #3); increased Building
Inspection fees; and a 10% increase in cemetery rates. Additional information regarding the various
proposed rate and fee increases can be found in their respective Performance Levels information in the
Performance Budget section of this document.
Conclusion
The format of the FY 2010 Annual Budget Book builds upon the success of the current Budget
document that received the Government Finance Officers Association (GFOA) “Distinguished Budget
Presentation Award” in recognition of its layout, planning, content and overall presentation. The award is
noteworthy in that it is bestowed on only a small percentage of public organizations. It is believed that
the FY 2010 Proposed Budget which fully incorporates the City’s Strategic Planning process with the
annual allocation of financial resources represents an excellent opportunity for the City Commission,
staff and residents to review the delivery of municipal services vis-à-vis our effectiveness to accomplish
the collective desires of the community. It is hoped that Commissioners and the public will continue to
find the City’s Budget to be user friendly and serve as a continuing reference throughout the year as
both a financial tool and operations guide.
In reviewing the Program Budget, the concept of total operating expenditures versus traditional General
Fund expenditures should always be kept in mind. The property tax rate and other taxes and dividends
primarily cover expenditures for the General Fund (which includes many of the traditional governmental
services such as Police, Fire, Park & Recreation, Planning and general government), except for those
costs attributable to Enterprise Operations (e.g. Lakeland Electric, Water and Wastewater Funds, Solid
Waste Fund, Airport Fund, The Lakeland Center and Cleveland Heights Golf Course), Special Revenue
Funds (Community Development Fund) or Capital Project Funds (e.g. the Transportation Fund,
Stormwater Fund and Public Improvement Fund). The Public Improvement Fund pays for deficiencies in
some funds such as the General Fund and the Lakeland Center through a transfer of funds. All of the
funds together, with the exception of the Internal Service Funds (e.g. Fleet Management, Purchasing
A-10 Fiscal Year 2010 Annual Budget

& Stores, Information Technology and Facilities Maintenance Funds) and the allocation of
Administrative Services expenses comprise the operational budget.
I would also like to take this opportunity to recognize the dedication of the City of Lakeland’s municipal
workforce as they provide an extensive array of municipal Core Services for residents with enthusiasm
and pride, especially under the trying time of fiscal constraints. Many of these employees have
contributed extensively in the analysis and preparation of this document, and I appreciate their
demonstrated commitment to the continuous evolution and enhancement of the budgeting process.
On behalf of the entire municipal staff, we look forward to working with you during the review of the
Proposed FY 2010 Annual City Budget and Capital Improvement Program Budgets and stand ready to
address any related questions or comments.
Very truly yours,
Douglas B. Thomas
City Manager
A-11 Fiscal Year 2010 Annual Budget

City of Lakeland 2010 Organization Chart*
Municipal Boards & Committees
(see page A-13)
CITIZENS OF THE CITY OF LAKELAND
Operating Boards
(see page A-13)
CITY ATTORNEY
Tim McCausland
MAYOR AND CITY COMMISSION
(see page A-13)
DEPUTY CITY MANAGER
Tony Delgado
CITY MANAGER
Doug Thomas
ASSISTANT CITY MANAGER
Stanley Hawthorne
Community Redevelopment Areas
Performance Excellence
Retirement Services
Jennifer Kerr
COMMUNICATIONS
Kevin Cook
POLICE
Roger Boatner
FINANCE
Greg Finch
ELECTRIC UTILITY
Jim Stanfield
Switchboard Operations
Media Relations
Government Access Television
Website & Social Media Management
Community
Programs
Juvenile
Programs
Patrol
Investigative
Aviation
Dispatching
Payroll
Treasurers Office
Central Accounting
Customer Billing
E&W Finance
Accounts Payable
City Clerk
Delivery
Customer Service
General Service
Production
Technical
Support
WATER UTILITY
Greg Boettcher
PUBLIC WORKS
Rick Lilyquist
FIRE
Mike Mohler
PARKS & RECREATION
Bill Tinsley
COMMUNITY DEVELOPMENT
Jim Studiale
AIRPORT
Vacant
Water Production &
Distribution
Wastewater Collection
& Treatment
Lakes & Stormwater
Solid Waste
Traffic & Operations
Construction &
Maintenance
Engineering
Facilities
Maintenance
Fleet Management
Firefighting
Rescue
Parks
Recreation &
Facilities
Cultural Support
Aquatics
Cemeteries
Golf Course
Library
Current Planning
Long-Range Planning
Building Inspection
Neighborhood Services
Operations
Leasing Activities
THE LAKELAND CENTER
Mike LaPan
RISK MANAGEMENT
Karen Lukhaub
INTERNAL AUDIT
John Zuercher
INFORMATION TECHNOLOGY
Terry Brigman
Human Resources
Tommy Hamrick\George Brooks
A-12 Fiscal Year 2010 Annual Budget
Client Services
Accounting &
Information
Technology
Property Operations &
Maintenance
Marketing
Sales
Purchasing & Stores
Safety
Network Administration &
Support
IT Support
Security Administration
Business Operations
Application
Development & Support
Telecommunications
Employee
Relations
Civil Service
*Department Organization Charts located in Supplementary Section

City of Lakeland 2010 Organization Chart
CITIZENS OF THE CITY OF LAKELAND
OPERATING BOARDS
MUNICIPAL BOARDS & COMMITTEES
Airport Advisory Board
American Public Power Association Policy Makers Council
Central Florida MPO Alliance
Central Florida Regional Planning Council
Enterprise Zone Development Agency
Florida League of Cities
Joint Airport-Zoning Board
Lakeland Area Mass Transit District
Lakeland Downtown Development Authority
Mid Town Community Redevelopment Area
Polk County Visitors & Convention Bureau
Polk Transit Authority
Sun n’ Fun Board of Directors
Transportation Planning Organization
Tourist Development Council
West Central Florida Chairs Coordinating Committee
MAYOR AND CITY COMMISSION
R. L. Buddy Fletcher (Mayor)
Gow B. Fields James S. Verplanck
Glenn E. Higgins R. Howard Wiggs
Justin M Troller Edie L. Yates
Affordable Housing Advisory
Affordable Housing Review
Airport Advisory Board
Beautification
Citizen’s Advisory
Civil Service
Code Enforcement
Dixieland Community Redevelopment Area
Drug-Related Nuisance Abatement
Enterprise Zone Development Agency
Firefighter’s Pension Trust
Historic Preservation
Housing Authority
Mid Town Community Redevelopment Area
Planning and Zoning
Police Officer’s Retirement
Public Employee Relations
Retirement Services
Utility Committee
Zoning Board of Adjustment and Appeals
Lakeland is located
midway between
Tampa and Orlando
along Interstate 4 in
Polk County, Florida.
A-13 Fiscal Year 2010 Annual Budget

Vision, Mission, Goals and Outcomes
Vision
Lakeland - a vibrant, culturally inclusive world-class community.
Mission Statement
A community working together to provide an exceptional quality of life.
CORE VALUES
Leadership
Commitment to Excellence
Diversity
Integrity
Empowered Workforce
Social Responsibility
(See Page C-3)
Quality of Life Goal:
“Provide quality public spaces; deliver superior municipal services, and support arts, education,
recreation and wellness”
Outcome: Arts and Cultural Enrichment
Outcome: Continuous and Inclusive Public Engagement
Outcome: Diverse Recreational Opportunities and Quality Public Spaces
Outcome: Educational Training Achievements and Life Long Learning
Outcome: Economic, Cultural and Service Oriented Public/Private Partnerships
Outcome: Enhanced Mobility Options
Outcome: Reliable and Efficient Public Safety Programs
Outcome: Responsive, Efficient and Superior Standards of Municipal Services
Outcome: Vibrant Communities and Healthy Lifestyles
Economic Opportunity Goal:
“Create and encourage inclusive, lasting environments that grow, attract and retain a creative,
talented, educated and technically qualified workforce”
Outcome: Partnering for Economic Connections, Collaboration and Creation
Outcome: Downtown Focus and Vibrancy
Outcome: Enriched Community Workforce/Creative Class Jobs
Outcome: Generationally Diverse and Attractive Environment
Outcome: Sustainable Business Environment and Tourism
A-14 Fiscal Year 2010 Annual Budget

Vision, Mission, Goals and Outcomes
Growth Management Goal:
“Ensure planning and infrastructure results in quality development and safe, attractive neighborhoods”
Outcome: Comprehensive Integrated Approach to Land Use Decisions
Outcome: Fiscal Responsibility and Shared Resources
Outcome: Quality Developments Consistent with Community Industry and Green
Outcome: Regionally Adequate Transportation Systems
Outcome: Reliable, Adequate Infrastructure
Outcome: Safe Attractive Neighborhoods Across the Economic Spectrum
Fiscal Management Goal:
“Develop and effectively manage financial resources”
Outcome: Measurable Performance of Innovation, Efficiency and Effectiveness
Outcome: New or Diversified Revenue Streams to Fund Priorities
Outcome: Strategic and Budgetary Planning and Prioritization of Resources
Outcome: Strategic, Accountable and Transparent Cost Management
Communication Goal:
“Develop an informed and engaged community”
Outcome: Customer Experience Deemed Professional, Responsive and Productive
Outcome: Effective and Timely Communication with Customers
Outcome: Media Partnerships for Real Time Communication Feedback
Outcome: Transparent and Understandable Message Content
Governance Goal:
“Provide for responsive and responsible governmental service”
Outcome: Customer and Market Focus (Benchmarking)
Outcome: Enriched, Informed and Engaged Workforce
Outcome: Knowledge and Analysis Based Decision-Making
Outcome: Regulatory and Policy Compliance
Outcome: Results Oriented and Value Based Leadership
Outcome: Safeguarding of Assets and Prudent Management of Fiscal Resources
Outcome: Strategic and Long Term Planning
Outcome: Transparent, Accountable and Efficient Business Processes
A-15 Fiscal Year 2010 Annual Budget

Lakeland at a Glance
Incorporated January 1, 1885
Commission - City Manager Form of Government
Mayor and six-member City Commission, nonpartisan, elected at large
City Manager appointed by the City Commission
Demographics
Population (As of April 1st of each year from Bureau of
Economic and Business Research-BEBR 2000)
2000 78,452
2001 82,706
2002 85,517
2003 88,741
2004 89,731
2005 90,851
2006 91,623
2007 93,428
2008 93,508
2009 94,163
2010 (est.) 94,800
Median Age 39.1
Percentage of Households
Single Family/Duplex 77%
Multi-Family 23%
Median Household Income (Claritas 2009) $39,947
Racial Composition
White 69.9%
Black or African American 22.1%
American Indian 0.3%
Asian 2.2%
Other Race 5.5%
Education
For School Year 2008 - 2009
Number of Public Schools
Elementary 31
Middle 12
High School 7
Public/Private Colleges 5
Land Use
Land Area (sq. miles) 74.34
Land Use:
Residential 51%
Commercial 8%
Recreation/Open Space 17%
Public/Institutional 1%
Industrial 23%
100%
(Source: 2008 Community Development Land Data Record System)
Economics
Permitted in 2008:
Office Space (sq. ft.) 103,447
Retail Space (sq. ft.) 97,557
Industrial Space (sq. ft.) 24,446
Assessed Taxable Property Valuation 6,045,214,497
(2008 Tax Year)
% of Total
Principal Taxpayers:
Assessed Value
Publix Super Markets, Inc. 4.84%
Rooms To Go Furniture Corp 1.01%
Watson Clinic 0.83%
Verizon 0.80%
Casto Oakbridge Venture LTD 0.92%
2010 Property Tax Millage Rate 3.6538
Per Capita Debt:
Total Debt Per Capita (less Electric system debt) $1,977
(Fiscal Year End 2008)
FY2010 Net Adopted Budget $541,829,808
FCAT Results (2009) Polk County
Reading Mean Math Mean
Elementary
Grade 3 313 337
Grade 4 324 330
Grade 5 311 335
Middle
Grade 6 313 316
Grade 7 318 314
Grade 8 312 322
High School
Grade 9 316 313
Grade 10 305 327
A-16 Fiscal Year 2010 Annual Budget

Service Statistics
Police
Sworn Officers 226
Number of service calls 103,533
Number of 911 calls 59,063
Average emergency response time (min.) 6.8
Fire/EMS
Certified Firefighters 146
Number of fire stations 7
Number of service calls:
Fire 2,448
EMS 17,059
Parks & Recreation
Number of parks & facilities 72
Number of acres 1,232
Cleveland Heights Golf Course:
Holes 27
Memberships 267
Rounds 64,000
Lake Mirror Complex:
Auditorium
Size (sq. ft.) 6,500
Number of rentals 175
Theatre
Size (sq. ft.) 5,500
Number of rentals 280
Peggy Brown Building
Size (sq. ft.) 4,700
Number of rentals 190
Magnolia Building
Size (sq. ft.) 4,700
Number of rentals 221
Number of Libraries 3
Number of Sports Complexes 8
Number of sports teams 357
Number of Aquatic Complex visitors
(Kelly and Simpson Pools) 105,000
Number of swim classes 249
Number of swim participants 700
Lakeland Center
George Jenkins Arena:
Size (sq. ft.) 24,380
Capacity (reserved) 8,136
Exhibit Hall:
Size (sq. ft.) 28,262
Youkey Theatre:
Size (sq. ft.) 39,000
Capacity (reserved) 2,246
Sikes Conference Center:
Size (sq. ft.) 33,804
Total Events 410
Total Attendance 450,000
Public Works
Tons of waste recycled 4,300
Streets maintained (miles) 381
City vehicles & equipment maintained 1,216
Sidewalks maintained (miles) 260
Electric Utility
Customer territory (sq. miles) 246
Miles of transmission lines 145
Residential accounts 100,664
Commercial accounts 12,006
Municipal accounts 539
Private Area Lights accounts 9,154
Average daily electric (kWh) 64.52
Water/Wastewater Utilities
Water customer territory (sq. miles) 136
Water customer accounts 55,787
Miles of water mains 983
Fire hydrants 3,971
Annual average water demand (mgd) 22.98
Daily water treatment capacity (mgd) 59
Wastewater customer accounts 42,259
Miles of Wastewater lines 445
Average daily wastewater treated (mgd) 10.07
Lakeland Linder Airport
Runway 9/27 (ft. long) 8,500
Runway 5/23 (ft. long) 5,000
A-17 Fiscal Year 2010 Annual Budget

History of Lakeland
Lakeland is the heart of Polk County and it is Lakeland’s charm that creates a beautiful blend of a small town
feel with the convenience and amenities of much larger cities.
In 1882, Abraham Munn of Louisville Kentucky bought, sight
unseen, 80 acres of land in an area of small lakes in Polk
County, Florida. Munn arrived in February 1884 to establish
the Lakeland Improvement Company (LIC) with two business
partners. The company platted Munn’s 80 acre purchase
and began selling lots in the budding town of Lakeland. He
helped to assure the success of his venture and the survival
of Lakeland by persuading Henry Plant’s South Florida
Railroad to locate its depot on LIC land just north of today’s
Munn Park. The LIC lots constitute much of what is now
Lakeland’s downtown business district.
1883 - Lewis Ballard provided the first Post Office and General Store
1884 - Herbert Drane opened the first drugstore
1884 - Norman Riggins opened a dry goods store and saw mill
1884 - Munn built the Tremont House (considered to be one of the finest hotels in Central Florida)
1885 - Thirty-four citizens democratically decided to incorporate the town after a 22 to 12 vote
1885 - John Torrence donated the site of Roselawn Cemetery to the City
1886 - First jail was named McDemerott House (after it’s first occupant)
1891 - Lakeland Light and Power Company erected a light plant (3rd city in Florida to have electric lights)
1902 - First telephone exchange was built
1912 - First fire department was organized
1913 - Mail delivery was established
1916 - Cornerstone of the first hospital was laid
1922 - Established a commission-manager form of government
1922 - Florida Southern College moved here from Sutherland (Palm Harbor)
1927 - Polk Theatre was built
A-18 Fiscal Year 2010 Annual Budget

History of Lakeland
The Spanish American War of 1898 was another
important event that led to greater development in
Lakeland. Among the six thousand U.S. soldiers
encamped here during the war, many wrote letters
about the attractiveness of the city. As a result of this
favorable impression and free advertising, many
soldiers retired here and Lakeland got its first influx of
tourist during the first winter after the war’s end.
Similar to other towns in the Southern U.S., “Lakeland
was agriculturally oriented from the first.” Citrus and
strawberries were vital cash crops and/or industries to
Lakeland. In the 1870’s, citrus started to become a
greater activity in Lakeland when Archie McLeod
moved down from Alabama
to plant a grove where
Florida Southern College
now stands. In fact, it was
in Lakeland that the
seedless grapefruit was
developed by Ed Tison in
1887. Tison sold his
nursery to C.M. Marsh who
gave his name to the popular fruit.
By May 26, 1891, the City became
one of the first three cities in Florida,
besides Tampa and Jacksonville to
have electric lights. Today, the city
owns and operates it’s own electric
company, Lakeland Electric.
The Florida boom resulted in the construction of many
significant structures in Lakeland, a number of which
are listed on the National Register of Historic Places.
This list includes the Terrace Hotel (1924), Polk
Theatre (1927),
Park Trammell
Building (1927-
today known as
the Chamber of
Commerce),
Promenade of
Lake Mirror (1928)
and others.
The “boom” period went “bust” quickly and years
passed before the city
recovered. Part of the
reemergence was due to the
arrival of the Detroit Tigers in
1934 for spring training. The
development of the Lakeland
Municipal Airport as a major
facility in Central Florida
transportation was another factor. The 1930’s also
featured the arrival of renowned architect Frank Lloyd
Wright who designed 12 structures for Florida
Southern College, the project was named “A Child of
the Sun.” It is the largest collection of Wright’s
buildings in the world.
Swans have long been a part of the ambience of
Lakeland. Records and sightings indicate that swans
have been on the city’s lakes since at least 1923. For
different reasons the swan population dwindled to
zero by 1945. Mrs. Robert Pickhardt wrote to Queen
Elizabeth inquiring about purchasing a pair of swans
for Lakeland. A royal representative replied that the
Queen would donate a pair of swans if the city would
pay the cost of capture, crating and
shipping (estimated at $300). A pair
of white mute swans from England
arrived in Lakeland and were released
on Lake Morton on February 9, 1957.
Today there are over 200 swans here
including Coscorobas, Australian
blacks, black-necks, Polish mutes and
English mutes. They are found on Lakes Morton,
Wire, Mirror, Parker and at Cleveland Heights Golf
and Country Club. Quite a few are directly descended
from the original pair from 1957.
A-19 Fiscal Year 2010 Annual Budget

History of Lakeland
Lakeland is home to the nation’s second largest experimental aircraft
convention, the Sun n Fun Fly-In (1973), which attracts aviation enthusiasts
from around the world every April.
Mayfaire-by-the-Lake (1970) art festival is another
notable event held every Mother’s Day weekend
and draws thousands of visitors each year.
Hollis Garden (2000) is a formal
1.2 acre botanical garden
located on historic Lake Mirror.
The garden contains several
water features and displays
thousands of flowering plants,
ornamental shrubs, historic
trees, herbs and vegetables. It
was voted one of the “Best of
Class Gardens” by the Gulfcoast Research and Education Center.
One of the jewels in the City’s impressive array of parks is Barnett Family Park. Barnett
Family Park is designed to attract children and families from throughout the community.
The elaborate sculptures of native Florida animals and beautiful hand-cut Byzantine tiles
make the park unique.
Common Ground Park (2009) is Polk County’s first “inclusive play experience”
designed for children of varying abilities to play side-by-side. The park was
community developed and funded with many volunteers and donations. Play
zones such as Adventure Canyon, Butterfly Meadow and Gopher Mountain
provide easy, intermediate and challenging play opportunities.
Notable Lakelanders (to list a few):
Lawton Chiles
Dr. John S. Jackson, 1st Black Mayor
Forrest Sawyer, ABC and NBC news anchor
Frances Langford, Actress and Band singer
George W. Jenkins, founder of Publix
Howard Marshall, NASA scientist
Joe Nemechek, NASCAR Nextel Cup driver
Lawton Chiles, Senator & Governor of Florida
Lee Janzen, PGA Tour golfer (won U.S. Open)
Neva Jane Langley, Miss America
Rod Smart, Running back, kick returner NFL
Wayne Anderson, NASCAR Nextel Cup driver
Forrest Sawyer
Frances Langford
Rod Smart
A-20 Fiscal Year 2010 Annual Budget

History of Lakeland
Arts and Entertainment:
Polk Theatre - built in 1927. It was restored in 1999 and is supported by revenue from films, its
Performing Art Series, fundraising, rental income and memberships.
Imperial Symphony Orchestra - in 1965 a group of musicians, led by Florida
Southern College professor Dr. Ken Anderson and Lakeland businessman Jay
Erwin, organized an orchestra to provide classical music for the community.
Today that small effort has grown into a highly polished, regional orchestra that
plays 15 concerts each season.
Polk Museum of Art - The Junior Welfare League founded the all-volunteer
Imperial Youth Museum in 1966. In 1969, the museum was renamed Polk Public Museum to reflect
the broadened emphasis on history and science. It functions as a cultural arts center for the general
public.
Pied Piper Players - Lakeland Community Theatre is known for its high production values and
variety of repertoire. Now in its 22nd year, Pied Piper Players events each year include its Main
Stage Series, Theatre For Youth Series, Alternative Stage Series and a
number of special events throughout the year.
In short, linking Lakeland’s past to present reveals that its natural resources,
infrastructure development, favorable climate and location as a popular Florida
destination will continue to attract the quality of people that have made it a
historically rich and prosperous city.
Music on the Promenade
Interesting Facts…
The Lakeland News was the first newspaper in Lakeland and
second in the county.
Lakeland inspired a song copyrighted in 1950 with words and
music by Esther Chestnut.
There are 13 named “natural” lakes in Lakeland.
The first Red Lobster restaurant was opened in Lakeland.
Elvis Presley performed at the Polk Theater on August 6,
1956.
Snow in Lakeland? Yes on the night of January 19, 1977!
Sources:
Dunn, H.; Lakeland: A Pictorial History; The Donning Company, Norfolk Virginia; 1990.
City of Lakeland; Lakeland Room Special Collections: A Brief History of Lakeland Florida; 2007
Wikipedia; History of Lakeland Florida; 2007
Flekke, M. M. and MacDonald, R.M.; Lakeland: Postcard History Series; 2005
Publix History
The Ledger
Various City documents and memoranda
Brooke Pottery; History of the Lakeland Swans
A-21 Fiscal Year 2010 Annual Budget

Table of Contents
Budget Overview ................................................................................ Section—B
Budget Highlights ................................................................................. B-2
Budget Summary (Graphs/Charts)...................................................... B-3
Ad Valorem Taxes ................................................................................ B-9
Staffing Changes by Fund ................................................................. B-10
Employee/Population Growth ........................................................... B-11
Overview and Financial Policies ....................................................... B-12
Budget Process Overview ................................................................. B-16
B-1 Fiscal Year 2010 Annual Budget

Budget Highlights
Introduction
The FY2010 Annual Budget, adopted on September
21, 2009, is a numerical reflection of the FY2010
Business Plan. By allocating our resources through a
balanced combination of Core Service prioritization and
strategic alignment with the Commissioner’s thirty-six
Outcomes, we believe this budget will successfully
meet the challenges before us and set the stage for our
continued success in the future.
Budget in Brief
The adopted net operating budget for FY2010 for all
funds totals $541,829,808. This represents a decrease
of $61,889,683 or 10.25% less than the Fiscal Year
2009 budget. The FY2010 budget is balanced,
prudent, and responsive to community needs as
identified in the 2010 Strategic Plan.
Budget Highlights
Some factors that contributed to the changes in the
budget are:
Budget reductions and targets established based
on prioritized Core Services.
Eroding levels of revenue in the Half Cent Sales
Tax, Communications and Utility Taxes, Charges
for Services, Licenses and Permits and All Other
Revenues.
Adoption of the rolled-back property tax millage
rate of 3.6538 - allowing the City of Lakeland to
collect net receipts equal to the current year not
including tax proceeds from new construction
activities.
Elimination of any General Fund subsidy’s to
Enterprise Funds.
Capital Improvements
The Capital Improvement Program (CIP) elements for
FY2010 are programmed at $83,640,641. This amount
consists of $42,452,457 in General Governmental
capital and $41,188,184 in Proprietary Fund capital.
Building the Foundation
The Commission’s Annual Retreat in January 2009
focused on:
The Strategic Operating Plan
Prioritizing the City’s Goal’s
Identifying proper Outcomes and
Laying the foundation for core service
prioritization
The Retreat included information gathering and
participation from Citizens, City Management and
Senior Leadership. The Retreat resulted in 36
Outcomes being set, outlining how the operations of
the City should be reviewed and redeployed to bring
the strategic vision to life.
This Strategic Operating Plan and Core Service
prioritization foundation were then reviewed with Senior
Leadership who developed and prioritized Core
Services as a first step in the development of the
FY2010 budget.
True to the spirit of continuous improvement, the
Strategic Operating Plan has evolved over the last
several years, linking our day-to-day activities with the
Mission that we aspire to achieve. The present
Strategic Plan is on an annual cycle.
Financial Forecasting
One of the most effective tools we use to manage
future financial risk and protect ourselves from the
unintended consequences of short-term decisions is
our Forecasting Model. Revenues are projected at
conservative levels and compared to estimated cost
increases in payroll, operating expenditures and capital
outlay. The purpose of this financial exercise is to
adequately prepare for future challenges, so it is
always conservative in outlook. Using this tool helps
keep us focused on long-term solutions, rather than
short-term “fixes”, which could lead to negative
financial impacts in future years. It is important to note
that the City’s budget has always been balanced
B-2 Fiscal Year 2010 Annual Budget

Budget Summary
Fiscal Year 2010
Revenue Sources
Charges for Services $ 433,925,040
All Other Revenue 31,756,989
Public Service, Communication and Gasoline Taxes 20,549,125
Intergovernmental 14,199,396
Property Taxes 24,089,107
Licenses and Permits 2,719,736
Interest Income 6,885,542
Prior Year Surplus 7,704,873
Total Revenues $ 541,829,808
Public Service,
Communication
and Gasoline
Taxes
3.8%
All Other
Revenue
5.9%
Intergovernmental
2.6%
Property Taxes
4.4%
Licenses and
Permits
0.5%
Interest Income
1.3%
Prior Year
Surplus
1.4%
Charges for
Services
80.1%
B-3 Fiscal Year 2010 Annual Budget

Budget Summary
Fiscal Year 2010
Expenditures by Area
Economic and Community Development $ 13,884,802
Legislative Activities 1,322,945
Community Safety 51,964,677
Transportation Services 28,601,045
Support Services 49,813,979
Environmental and Utility Services 366,380,873
Cultural and Community Services 6,130,905
Parks, Recreation and Properties 23,730,582
Total Expenditures $ 541,829,808
B-4 Fiscal Year 2010 Annual Budget

Budget Summary
Fiscal Year 2010
Expenses by Account
B-5 Fiscal Year 2010 Annual Budget

Summary of All Funds
Fiscal Year 2010
B-6 Fiscal Year 2010 Annual Budget

Summary of All Funds
Fiscal Year 2010
All Other
Enterprise Funds
5.4%
General Fund
16.4%
All Other
Governmental
Funds
8.1%
Electric Utility
61.3%
Water /
Wastewater
Utilities
8.8%
B-7 Fiscal Year 2010 Annual Budget

Budget Summary by Fund
Fiscal Year 2010
City of Lakeland
Budget Summary by Fund
Fiscal Year Ending September 30, 2010
General Fund
Special
Revenue
Funds
Debt Service
Fund
Capital
Project Funds
Enterprise
Funds Total
Revenue
Property Taxes 19,248,168 4,840,939 24,089,107
Public Service, Communications and
Gasoline Taxes 15,579,125 4,970,000 20,549,125
Licenses and Permits 2,719,736 2,719,736
Intergovernmental 8,819,618 3,259,384 1,028,367 1,092,027 14,199,396
Charges for Services 3,449,801 300,000 430,175,239 433,925,040
Interest Income 650,000 365,214 5,870,328 6,885,542
All Other Revenue 1,295,483 50,000 29,163,597 1,247,909 31,756,989
Total Revenue 51,761,931 3,309,384 - 40,668,117 438,385,503 534,124,935
Expenditures
Economic and Community Development 3,861,684 3,389,384 6,633,734 13,884,802
Legislative Activities 1,322,945 1,322,945
Community Safety 49,723,671 301,585 1,939,421 51,964,677
Transportation Services 5,117,401 72,463 20,536,747 2,874,434 28,601,045
Support Services 11,562,198 38,251,781 49,813,979
Environmental and Utility Services 2,499,612 363,881,261 366,380,873
Cultural and Community Services (53,514) 6,184,419 6,130,905
Parks, Recreation and Properties 17,402,537 3,701,725 2,626,320 23,730,582
Total Expenditures 88,936,922 3,389,384 374,048 35,311,239 413,818,215 541,829,808
Transfers In 37,285,597 374,048 616,306 3,474,985 41,750,936
Transfers Out (2,313,052) (7,141,218) (32,296,666) (41,750,936)
34,972,545 - 374,048 (6,524,912) (28,821,681) (0)
Addition to/(Reduction of) Fund Balance (2,202,446) (80,000) - (1,168,034) (4,254,393) (7,704,873)
Beginning Fund Balance $12,752,861 $80,000 $0 $8,527,512 $55,822,952 $77,183,325
Ending Fund Balance $10,550,415 $0 $0 $7,359,478 $51,568,559 $69,478,452
B-8 Fiscal Year 2010 Annual Budget

Ad Valorem Taxes
FY2010
The Operating Millage Rate for
FY2010 will be $3.6538
Old City Hall
Mills
5.000
CITY OF LAKELAND
Property Tax Millage
4.500
4.000
3.500
3.000
2.500
2.000
1.500
1.000
0.500
0.000
98 99 00 01 02 03 04 05 06 07 08 09 10
Year
B-9 Fiscal Year 2010 Annual Budget

Staffing Changes by Fund
09‐10
2008 2009 2010 Net Changes
Full‐Time Part‐Time Full‐Time Part‐Time Full‐Time Part‐Time Full‐Time Part‐Time
City Commission 1 8 1 7 1 7 0 0
City Manager 10 1 10 1 13 1 3 0
Communications 6 0 6 0 6 1 0 1
Legal 6 0 6 0 7 0 1 0
Retirement 4 0 4 0 4 1 0 1
Human Resources 25 5 23 4 23 3 0 ‐1
Internal Audit 2 0 2 0 2 0 0 0
Risk Management 15 0 15 0 15 0 0 0
Finance 64 7 60 3 54 3 ‐6 0
Community Development 58 8 56 5 47 5 ‐9 0
Fire 151 2 151 2 148 1 ‐3 ‐1
Police 363 38 344 23 341 20 ‐3 ‐3
Public Works 103 2 102 1 101 2 ‐1 1
Parks & Recreation 196 195 196 182 193 186 ‐3 4
1004 266 976 228 955 230 ‐21 2
Comm Development/Housing Program 11 1 10 1 10 1 0 0
Fleet Management 35 0 32 0 32 0 0 0
Purchasing & Stores 19 0 19 0 18 0 ‐1 0
Facilities Maintenance 55 1 52 1 52 0 0 ‐1
Information Technology 76 0 75 0 74 0 ‐1 0
185 1 178 1 176 0 ‐2 ‐1
Cleveland Heights Golf Course 22 64 18 55 17 56 ‐1 1
Lakeland Center 36 200 34 199 34 199 0 0
Lakeland Linder Regional Airport 21 2 21 0 13 0 ‐8 0
Parking System 7 2 7 1 6 0 ‐1 ‐1
Stormwater 5 0 5 0 5 0 0 0
Solid Waste 85 0 85 0 85 0 0 0
Water 120 2 124 3 122 2 ‐2 ‐1
Wastewater 83 4 83 2 83 3 0 1
Lakeland Electric 625 27 624 27 610 19 ‐14 ‐8
1004 301 1001 287 975 279 ‐26 ‐8
2204 569 2165 517 2116 510 ‐49 ‐7
Count
120
100
80
60
40
20
0
‐20
‐40
‐60
‐80
FTE Changes in Headcount
98.5
72.5
70.8
37
30
24
16
18 17
12
6.5
‐15.5
‐52.5
‐65
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Year
Note: Chart shows a material increase in Fiscal Years 2000 and 2001 primarily due to the City acquiring the Cleveland Heights Golf Club and the addition of Firefighters, Policmen and Utility Workers.
B-10 Fiscal Year 2010 Annual Budget

Employee/Population Growth
46
Population Per Full-Time Employee
(IN THOUSANDS)
45
44
43
42
41
40
39
38
37
36
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Year
*2010 based on estimated population of 94,800.
B-11 Fiscal Year 2010 Annual Budget

Overview and Financial Policies
Overview:
This section contains a summary of the FY2010 Annual Operating Budget and Capital Improvement
Program, along with a discussion of the process that goes into developing the budget.
The first section details the Financial Policies of the City upon which all budgeting decisions are made.
The policies provide guidance to the City Commission and staff in making financial decisions on a daily
basis. Good policies help ensure that the City’s financial health is maintained and the community
remains financially stable. Sound stewardship of public funds requires the establishment of written
standards of fiscal responsibility. The State of Florida prescribes certain standards that apply to
municipal government; however, The City of Lakeland has financial policies that, in many cases, expand
upon the standards required by the State of Florida.
Following that is a discussion of the budget process and how we create the Business Plan and budget
documents.
The next section provides a current look at the City’s finances with tables and charts detailing the
current Fund Balances carried in the City’s main operating funds.
The Net Combined Budget is the summary of all funds for FY2010. We also publish a copy of the “Truth
in Millage” Notification in the newspaper prior to adopting the budget. This format varies slightly from
the net budget, because State law requires showing some interfund transfers, which, in effect, double
count some revenues and expenditures.
Information on our Ad Valorem Taxes, a summary of Net Staffing Changes, and a diagram of our Fund
Structure all precede the Fund Budget Overview, which summarizes the budget by individual fund.
The last section is the Capital Improvement Program Overview. This section provides the impact on
operating budget, major capital projects and capital project funding by department and funding source.
Operating Budget Policies:
The budget shall be balanced by fund. Balance by fund is defined as revenues plus Fund
Balance being equal to or greater than expenditures. Fund Balance is normally reserved for
capital projects/outlay or one-time expenditures and is not to be used for operational
expenditures.
The budget will provide for adequate maintenance of capital plant and equipment and for their
orderly replacement.
The City will maintain a budgetary control system to insure it adheres to the budget.
Appropriations requests will be made by departments (i.e. City Manager, Police,...) in the
General Fund and on a fund level in all other funds. These requests are approved by the City
Commission.
Unreserved fund balance should be between 5% - 15% of the operating revenues of the
General Fund to balance unforeseen items and events that occur during the course of a fiscal
year. This fund balance will act as a cushion or “budget stabilization fund” for the expenditures
financed within that fund.
The City will protect itself against catastrophic losses through a combination of good risk
management, traditional insurance and where prudent actuarially fund self-insurance programs.
Recovery of the specific costs of municipal services will be allocated to the appropriate users
wherever possible and practical and shall be accounted for within enterprise funds maintained
by the City on a full accrual basis.
Internal Service Funds shall be self-supporting and shall recover the cost of the services they
provide based on a rational allocation of cost to the benefiting City departments.
B-12 Fiscal Year 2010 Annual Budget

Overview and Financial Policies
Operating Budget Policies (cont’d):
The City will strive to have all Enterprise Funds be self-supporting to the extent practical,
including debt service and capital improvements. All costs associated with these operations
shall be fully accounted for within the Enterprise Fund and any subsidies required for these
operations shall be documented as interfund transfers.
Although not required by State Law, Internal Service and Enterprise Funds will be governed by
legally adopted annual budgets for cost control and administrative purposes.
In no case will any fund operate in a manner that results in a continuing annual deficit that could
result in a negative “unappropriated surplus” (defined as current assets excluding inventories
less current liabilities including the long-term portion of accrued payroll liabilities).
Operating budgets are prepared on a modified accrual basis, insuring that budgeted
expenditures within an annual planning period can be financed from available, spendable
resources.
Revenue Policies:
As much as possible subject to State Law and voter approval, the City will seek to maintain a
diversified and stable mix of revenue sources.
The City will pursue collection of revenues levied against the users of public services.
User fees and charges will be established with consideration of the recovery of the full cost of
providing the related service, to the extent practical.
In preparing the budget, the City Manager will estimate revenues using a conservative, objective
and analytical process.
Non-recurring revenues and one-time revenues will not be relied upon to finance the cost of
recurring expenditures. Non-recurring revenues and one-time revenues should be used for nonrecurring
expenditures.
All grant applications will be prepared with full consideration matching costs and on-going
recurring costs to be financed from local revenue sources. All grant applications shall be
authorized by the City Commission.
Capital Improvement Policies:
The City develops a ten-year capital improvement plan.
Capital project budgets will be adopted on a project basis at the inception of the project.
The City will coordinate development of the capital improvement/replacement budget with the
development of the annual operating budget. Each capital project is reviewed for its ongoing
future impact on the operating budget.
The City will use the following criteria to evaluate the relative merit of each capital project being
considered for funding within its capital plan:
Projects specifically included in an approved capital asset replacement schedule will
receive priority consideration; and
Capital Projects that will reduce recurring operating costs will receive priority
consideration.
B-13 Fiscal Year 2010 Annual Budget

Overview and Financial Policies
Accounting, Auditing and Financial Reporting Policies:
An independent audit will be performed annually.
The City will produce an audited Comprehensive Annual Financial Report (CAFR) following
Generally Accepted Accounting Principles (GAAP) as defined by the Governmental Accounting
Standards Board (GASB) and the Financial Accounting Standards Board (FASB).
All Automated Clearing House (ACH) and wire transfers shall follow guidelines as drafted in the
adopted policy including:
Compliance with established internal controls governing authorization and transaction
processing
Prompt recording and reporting of all ACH and wire transactions; and
Compliance with all other purchasing requirements.
The City will maintain a system of strong internal controls governing all financial transactions
and shall promptly implement any changes to those controls recommended to the City in
conjunction with the review of internal controls conducted with the annual independent audit of
the City.
Investment Policies:
As required by State Law, the City Commission shall establish an investment policy.
The City’s investment objectives, as established in this policy, focus on Safety, Liquidity and
Yield.
Investments shall be commingled into a single, City-wide investment portfolio in order to provide
for economies of scale with respect to liquidity requirements and maintaining the ability to
purchase larger blocks of investments. The exception to this will be funds that are invested
within the various pensions and selected other trust funds, which are governed by investment
policies for longer term instruments.
The portion of the investment portfolio that consists of fixed rate investments shall be structured
so that investments mature in approximately equal amounts each quarter.
Disbursement, collection and deposit of all funds will be managed to insure that cash is invested
promptly until needed.
All depositories shall meet the collateral requirements specified within state statute.
Debt Policies:
Debt may be issued only for the purposes of financing the cost of capital improvements. The
proceeds of debt issuance can not be used for operations.
The projected useful life of capital assets financed from debt issuance must equal or exceed the
terms of the financing.
The revenue stream used to finance the debt must be sufficient to cover all debt costs over the
term of the financing and shall, to the extent practical, represent revenues to be generated by
the same capital assets financed from the debt issuance.
The City shall not pledge ad valorem revenues to the repayment of debt without the express,
voted approval of the citizens of Lakeland.
The City shall adopt a written policy governing the use of derivative financial instruments within
its debt portfolio.
The City follows all State and Federal regulations and requirements regarding debt issuance,
arbitrage restrictions and continuing disclosure.
B-14 Fiscal Year 2010 Annual Budget

Overview and Financial Policies
Purchasing Policies:
Purchases will follow all required Federal, State and Municipal requirements.
Purchases will be made in an impartial, economical, competitive and efficient manner.
Purchases under $500: Each department is responsible for obtaining the best price
possible.
Purchases $501 - $1,500: Each department is responsible for obtaining the best price
possible using a departmental purchase order to solicit vendors for competitive pricing.
Purchases over $1,500: Each department is responsible for obtaining the best price
possible, requires a purchase order including solicitation of multiple quotations of price,
prior to City Manager and City Commission authorization.
Purchases over $10,000: Require formal sealed bids. All invitations for bids must be
advertised in a newspaper in general circulation at least 5 days prior to the bid opening.
Written contracts are required. All bid openings will be public. All bids must be awarded
by the City Commission. Performance bids and/or bid bonds and insurance may be
required on some projects and purchases.
The City shall maintain a written policy regarding the use of procurement cards (credit cards) to
enter into purchase transactions. All other purchasing requirements also apply to credit card
purchases.
Performance Measurement Policies:
Annually the City shall review and update the Strategic Plan identifying the Strategic Priorities
and Key Success Indicators (KSI’s) that measure appropriate results for each Outcome.
Annually each department shall develop departmental performance measures that support
achieving successful results in the City-Wide KSI’s. Goals should be related to core services of
the department and should reflect customer needs. The measures should be a mix of different
types, including effectiveness, efficiency, demand and workload. Measures should be similar to
other cities for benchmarking purposes but also have sufficiently aggressive goals to ensure
continuous improvement.
Department Directors shall establish performance measures for each division or program within
their department to monitor and project program performance. Annual summaries of progress
on KSI’s and departmental performance measures will be published and distributed.
Did you know…
Lakeland was ranked #22 nationally by the
Milken Institute for 5-year job growth and
#26 for salary and wage growth within the
200 best performing cities in 2008.
B-15 Fiscal Year 2010 Annual Budget

Budget Process Overview
How the Budget Was Created
Annually the City Commission begins a process of strategic planning designed to identify the issues that
must be addressed to achieve our Mission and that will persist throughout the Strategic Plan. Reviewed and
updated annually, the Strategic Plan creates a shared vision for the future of the community. These longrange
Outcomes developed by the City Commission and reaffirmed in the Strategic Plan, emphasize the
values of our customers. For a complete list of the FY2010 Outcomes see pages C-4 to C-8. Through this
process, Key Success Indicators (KSI’s) and the Business Plan were also developed.
Business Plan
With the Outcomes set, the operations of the City are reviewed and redirected
to bring the strategic vision to life. Specific programs, capital purchases,
staffing requirements and funding levels are developed in response to the
needs identified in the Strategic Plan. The plan is an outgrowth of the
Outcomes, capturing the City’s Vision in a quantifiable form, improving decision
making and resource allocation.
A benefit of using a Business Plan is the direct link between costs, Programs,
Activities and Core Services. We will begin to use this model to monitor our
performance by developing process maps that link budget items to activities
and identify value-added and non-value-added services.
In developing the Fiscal Year operating budget, departments analyze existing core services and potential
services keeping in mind the Strategic Plan Outcomes. The Business Plan identifies added and removed
services, which are then quantified in the line item budget. They reflect not only the Outcomes as set by the
City Commission, but also incorporate feedback from customer surveys and policy initiatives that contribute
to the long-term financial health of the City.
Departments set goals to meet the needs identified by the Outcomes. To meet these goals, core services
within the departments have specific performance measurements. Future enhancements to further this
process will ensure each employee knows what the end result should be and how it contributes to the City’s
Strategic Plan. In this way the budget becomes a tool for monitoring, rather than controlling operating
performance.
B-16 Fiscal Year 2010 Annual Budget

Budget Process Overview
Budget Methodology
The budget for the City of Lakeland is a performance based budgeting system. This type of budgeting
system identifies a particular level of service performance for each type of service (program) and the
resources needed to operate it, as well as describes the structure of the departments and the programs
into which they are divided. The Performance Budget is separated into Programs and Activities which
are broken down into the following components:
COMPONENT
Program Description
DESCRIPTION
The statement must identify the particular purpose for the activities
and how they relate to the City’s overall mission.
Core Services
Performance Measurements
(FY2010 Development Year)
A listing of the fundamental services that the activity is designed to
provide.
FTE’s: Number of full-time equivalents associated with
the completion of the Activity.
Personnel Costs: Salary and Benefits for the associated
FTE’s.
Operational Costs: All costs (other than personnel)
attributed with completing the Activity.
Debt Service: Acquired debt (if applicable)
Net Cost: Total Activity Cost
The performance measurements will focus on particular
accomplishments that will be attained within the current year. All will
be measurable by the performance indicator’s supplied. Each
performance measure will include explicit links showing how
objectives and their indicators are directly related to the Outcomes
they support. Performance Measurements may be developed:
Operationally
As a specific City-wide Key Success Indicators
From a Florida Benchmarking Consortium (FBC)
measurement
Approach to Budget Review Process
Start Up
We begin by reviewing all current services in light of the Strategic Plan. Are current services sufficient
or necessary? What new initiatives should be undertaken to meet constituent requirements? A budget
calendar is then developed driven in large part by the Truth in Millage (TRIM) dates. We then develop a
list of recommended changes arising out of this analysis, forming the basis for the Business Plan.
B-17 Fiscal Year 2010 Annual Budget

Budget Process Overview
Pre-Budget Kick-Off Meeting:
DATE RESPONSIBILITIES ACTION REQUIRED
March 12-25 CMO, PE, Finance Core Service Department Review Meetings
March 16-
April 10
Departments
Core Service Toolkits (Grading)
April 3 Finance Prepare FY2009 Projections
April 2 – April
30
CMO, PE, Finance
Non GF: Core Service Department Review Meetings and Grading
April 13-17 PE Compile/Tabulate Core Service Grading Worksheets
April 10 Finance CIP Worksheets to Departments
April 16 Finance Prepare FY2010 Projections – All Funds
April 17
CC, CMO, PE, Finance
City Commission Workshop: Review Outcomes, Prioritization
Process and Global Fiscal Issues
April 22 Finance Line Item Budget Worksheets to Internal Service Funds
April 22-24 Grading Review Committee Review/Finalize Core Services Grading
April 24 Departments CIP Worksheets Returned to Finance
April 27-30 PE Finalize Core Service Prioritization Charts
April 27-May
3
April 30 –
May 28
May 1
May 2 – May
17
May 4
May 6
May 14
CMO
Finance
CC, CMO, PE, Finance
PE, Grading Review Committee
CC, CMO, PE, Finance
Finance
CMO, PE, Finance
Determine FY2010 Budget Adjustments (+/- Quartile Percentages)
CIP Reviews
City Commission Workshop: Present Prioritization of Core Services
and Funds Analysis
Non GF: Compile/Tabulate Core Service Grading and GRC Review/
Finalize
City Commission Workshop: Finalize Prioritization and Present
Quadrant Assessments
Internal Service Funds Return Completed Line Item Budget
Worksheets to Finance
Budget Kick-off for Department Heads and Appropriate Staff:
Tone-At-The-Top
Overview of the Prioritization Process
Financial Impact
B-18 Fiscal Year 2010 Annual Budget

Budget Process Overview (cont’d)
Post-Budget Kick-Off Meeting:
DATE RESPONSIBILITIES ACTION REQUIRED
May 18 Finance Release Line Item Worksheets
May 19 Finance Budget System Training (10:00 and 10:30 - ER Conference Room)
May 27
Prior to the Day
of Your City
Manager Review
Meeting
June 1
June 6
Performance Excellence
Departments
Departments
Departments
June 3 – 19 City Manager Review Proposed Budgets
July 13
July 14
Departments
City Manager, City Commission
Optional: Budget Development/Core Services Template/
Worksheets Technical Training (CC Conference Room - 1:30 or
3:00)
Return Meeting Deliverables (7 Copies) to Performance Excellence:
Summary Worksheet
Performance Measurements
TO (Visio) Worksheets
Departments with Budget Meetings Prior to June 8 th , Return Line
Item Worksheets to Finance
Departments with Budget Meetings June 8 th or later, Return Line
Item Worksheets to Finance
Complete Performance Budget Pages and Return to Performance
Excellence
Hold Budget Workshop With City Commission; Adopt Property Tax
Millage Rate, Set Dates for Public Hearings
June 29 Property Appraisers Office Delivers Tax Assessment to the City
July 13-17 CMO, Finance, PE City Commission One-on-Ones
Deliver Proposed Tax Millage Rate, Roll-Back Rate, Public Hearing
July 27 Finance
Schedule to Property Appraiser
August 17 Property Appraiser Publish TRIM Notice for 1 st Public Hearing
August 21 City Clerk Publish Notice of Public Hearing on Mayor and Commission Salary
August 24
September 8
6:00 p.m.
PE, Finance
City Commission
Provide City Commission FY2010 Proposed Budget for Review
Prior to Public Hearings
Submit Performance Budget Document to City Commission and
Hold First Public Hearing on Tentative Budget, Proposed Millage
Rate, Adopt Proposed Millage Rate
September 11 City Clerk Publish Notice of Public Hearing on Final Budget
September 21
6:00 p.m.
City Commission
Second Public Hearing to Adopt Final Budget and Millage Rate
B-19 Fiscal Year 2010 Annual Budget

Budget Process Overview
Beginning with each Program, which is a driving force behind the Activity’s budget and should set the
direction of the department, we develop a projected budget based on the previous year’s budget with
any new Core Services appended and any discontinued Core Services removed.
From there, Key Success Indicators are developed that relate to the City’s Strategic Plan. Goals and
objectives should be realistic and quantifiable and improvements should support the efficiency and
effectiveness. Current goals and objectives may be used to establish a starting point for the future.
In March, the Finance Department distributes to departments a target budget for the coming year,
which is based on projections of current year expenditures and prioritized Core Service costs. For
FY2010, budget targets were developed based on prioritized Core Services and their relationship to
achieving the Goals of the Strategic Operating Plan. Operating costs are included in this target
budget. At the same time, Capital Improvement Program and physical inventory worksheets are
distributed for department input.
Verification of all numbers and assumptions made in these categories is carried out by departmental
staff. Personnel changes such as retirements, projected salary increases or changes in hours worked
are then submitted.
Operating Expenses
The target budget contains operating expenses based on projections of the current year’s
expenditures.
The actual users of the supplies and services review their practices and habits involving daily
expenditures for possible efficiencies. Departments review the line item account codes for accuracy of
description and determine if they reflect the actual types of expenditures.
Lastly, they provide justification for any changes from the target budget with the use of information
from current year expenditures or information obtained from other sources, such as trends in next
year’s contracts or service costs provided by the Purchasing Division.
Capital Expenses
Departments evaluate all existing equipment, facilities and other capital items, to determine if useful
life has been exceeded, or will be exceeded, in the coming budget year.
They identify all recommended capital expenditures from this evaluation of equipment. Vehicle life
expectancy information is provided by the Public Works Department - Fleet Services Division. Each
department maintains a ten-year Capital Improvement Program plan for its equipment needs and
submits for review.
Business Plan
Taking into account the market environment, customer expectations and
emerging issues, the changes to service structure (discontinued
services, new services, etc.) are outlined and cross-referenced to the
Strategic Plan.
City-wide financial strategies are identified to address the long-term
needs of the City in relation to emerging issues that have been identified
through the strategic planning process.
Anticipated results are identified and linked to Key Success Indicators for
inclusion in the City’s performance measurement system.
B-20 Fiscal Year 2010 Annual Budget

Budget Process Overview
Budget Format
A Municipal budget document should provide sufficient, meaningful and useful information to elected
officials, City staff and to the public. To that end, we have developed a budget document that serves
four primary functions:
Policy Document
Financial Plan
Operations Guide
Communication Device
Together, these budget elements define what the City of Lakeland has done, what it plans to do and
how it will accomplish its objectives.
The budget is a program/performance based plan that links prescribed organizational goals and
objectives with the financial resources necessary to achieve them. Each of the budget’s programs
represent a “product” of the City. Contained within each program are objectives and achievements. The
program/performance budget is integrated with line item financial information to ensure optimal budget
control.
This program/performance budget enables the City Commission and the public to analyze the budget by
priorities based on program goals and performance objectives rather than line item costs. In addition,
this format provides information so that the City Commission and the public will have a better
understanding of the allocation of resources among programs and the measurable work that each
department will accomplish.
The FY2010 budget includes an Introduction section followed by Budget Overview, Long-Range
Planning, Performance Budget, Line Item Budget, Capital Improvement Planning (CIP) and
Supplementary Information sections.
Approving The Process
During the months of June - August, recommended operating and capital improvement program budget
documents are prepared and presented to the City Manager, the Budget Review Team and ultimately to
the City Commission for review. The City Commission either approves or makes changes in the
recommended budgets and returns to staff for further study.
Public hearings and final adoption of the budget occurs in mid-September.
Monitoring The Budget
The Finance Chief Accountants are authorized to transfer budget amounts within individual
departments.
Actual expenditures and operating transfers out may not exceed the adopted budget at the individual
fund level.
Appropriations which are neither expended, encumbered, nor specifically designated to be carried over
lapse at the end of the fiscal year.
B-21 Fiscal Year 2010 Annual Budget

Budget Process Overview
Amending The Budget
If, during the course of the fiscal year, it becomes evident that a particular fund is unable to provide the
required level of services to the community due to unexpected higher costs of providing the service, the
budget may be amended.
The Director of Finance, through the City Manager, submits to the City Commission a request to amend
the budget. The request contains explanations written by the Director(s) of the department(s) needing
additional funds.
The request also includes a proposal for financing the additional expenditures, usually either by
appropriating from the fund balance or by submitting evidence of expected surplus current year
revenues.
City Commission approval is required for budget amendments which alter the budget of any fund.
Did you know…
In 2008 Florida Southern College was
ranked 10th among the Nations Best
Baccalaureate Colleges in the South
by U.S. News and World Report.
B-22 Fiscal Year 2010 Annual Budget

Table of Contents
Long-Range Planning ........................................................................ Section—C
Long-Range Planning Overview & Mission Statement ..................... C-2
Core Values ........................................................................................... C-3
Outcomes .............................................................................................. C-4
Environmental Scan ............................................................................. C-9
Financial Health and Strategy ........................................................... C-12
Revenue Sources ............................................................................... C-18
Debt Management Overview .............................................................. C-23
C-1 Fiscal Year 2010 Annual Budget

Long-Range Planning Overview
This section outlines the elements of our long-range
financial planning process.
First, we recap the Strategic Plan for FY2010. Our
Mission Statement, Core Values and Outcomes are
summarized over the next few pages.
Following the FY2010 Business Plan is the
development of the Environmental Scan, which is an
overview of the economic and developmental forces
at work in the community also describing changes in
the demographic, technological, legislative and
service demand areas.
We also look outside our organization at other cities
and private sector competitors to see what levels of
service and operational strategies are being used
throughout the world. We believe in using “best
practices” to model our systems.
Future enhancements to this document will provide
reviews of the results from our Financial Trend
Monitoring System, a tool we use to monitor our
relative performance in some key financial measures.
All of the tools noted are used in the development of
the Forecast. This is where we attempt to anticipate
the impact of our changing environment, as well as
plan for future operational and capital expenditures.
A brief overview of our significant Revenue Sources
follows on page C-18.
Based on our forecasts, we have created a financial
strategy for the short-term that positions us to best
plan for the long-term trends and conditions.
Lastly, a Debt Management Overview is provided
with brief explanations of debt purposes and debt
trends.
Mission Statement
A community working together to
provide an exceptional quality of life.
C-2 Fiscal Year 2010 Annual Budget

Core Values
Leadership
We will lead by example, learn from the past, provide
direction for the present and plan for the future.
Commitment to Excellence
We will achieve measurable success and continuous
improvement through investment of resources,
accountability and high expectations for quality.
Diversity
We will utilize our differences to encourage participation,
opportunity, equality, respect and responsiveness to our
community.
Integrity
We will conduct ourselves in an honest and ethical manner
to earn the trust of employees and citizens.
Empowered Workforce
We will cultivate a work environment which offers employees the
authority to act through supportive leadership, mutual respect,
trust, personal responsibility and open communication.
Social Responsibility
We will enhance the quality of life for all citizens
through partnerships and programs that embrace
cultural diversity, safety and community involvement.
C-3 Fiscal Year 2010 Annual Budget

Outcomes
Arts and Cultural Enrichment
Promote arts and culture throughout the City.
Partner with art/cultural organizations in support
of: public art, arts in
public schools, historic
and new architecture
promotion and in
celebrating diverse
cultural activities.
Reliable and Efficient Public Safety
Programs
Provide a high level of public safety, including
police presence at recreational areas, street level,
crime prevention through environmental design,
safe neighborhoods, safe places for kids and
pedestrian safety. Provide adequate fire service
and staff, rapid response from emergency
services and continued recognition of first
responders.
Continuous and Inclusive Public
Engagement
Improve communication and citizen participation
in community priority setting. Involve citizens in
quality of life issues and in identifying citizen
concerns. Promote volunteerism, educational
programs such as Citizens Academy,
membership on city operating boards and on
neighborhood associations. Engage citizens and
all stakeholder groups as we work to improve
communication.
Enhanced Mobility Options
Strengthen transportation options which include
traffic controls congruent with new developments,
extended hours of public transportation, new bike
paths, pedestrian connections to activity centers
and transportation for seniors.
Economic, Cultural and Service Oriented
Public/Private Partnerships
Cultivate Public/Private partnerships to facilitate a
cultural and service oriented community that leads
to economic prosperity. These partnerships will
help promote aesthetics, the arts and leverage
public/private funds to help support direct services
in neighborhoods.
Diverse Recreational Opportunities and
Quality Public Spaces
Provide access to a wide range of recreational
events and programs which address the needs of
a diverse community. Affordable recreation aimed
at cultivating quality events which bring people
together. Provide quality public spaces with
accessible parks, libraries, diverse entertainment
opportunities and
downtown activities which
cultivate a vibrant night life.
Focus on a place where
people can “work, live and
play” in one community.
Responsive, Efficient and Superior
Standards of Municipal Services
Provide effective municipal services with a high
level of citizen/customer satisfaction. Maintain
high standards for municipal service delivery
through a highly trained staff working toward
providing our citizens with an exceptional quality
of life.
Educational Training Achievements and
Life Long Learning
Support Lakeland Vision and Polk Vision in their
efforts to elevate our school system; involve
parents in education; provide educational
opportunities at varying levels; career training; the
continuation of city/school board projects; and
programs aimed at life-long learning.
C-4 Fiscal Year 2010 Annual Budget

Outcomes
Vibrant Communities and Healthy
Lifestyles
Encourage and support providing access to high
quality healthcare, promote healthy lifestyles,
continue to work with major medical service
providers and encourage city/business wellness
programs and incentives. Continue to support
affordable housing in safe neighborhoods, the
HUD plan to address homelessness, more
access/affordable mental healthcare and
struggling families.
Fiscal Responsibility and Shared
Resources
Support broader collaboration with community
stakeholders, conduct a cost benefit analysis on
all proposed regulation, treat cost as a prime
factor for all new infrastructure and continue to
support both short-term and long-term
maintenance.
Reliable, Adequate Infrastructure
Provide reliable utilities (electric and water) to
serve the current/future needs of our customers.
Ensure a high quality infrastructure to provide
services to existing citizens
as well as police and fire
resources with responsive
emergency services to
ensure safe neighborhoods.
Quality Developments Consistent with
Community Industry and Green Standards
Establish dynamic standards to respond to the
changing environment - conservation, landscaping
design, green construction, etc. Continue to
enhance the identity and character of all
neighborhoods, supporting a high quality of life in
Lakeland. Coordinate services with public/private
and other government that considers citizens
desires and supports sustainable communities.
Safe Attractive Neighborhoods Across the
Economic Spectrum
Maintain attractive public spaces setting adequate
construction codes and equitable enforcement.
Encourage a variety of
housing types including
affordable housing.
Ensure that community
gathering places are
safe and there is safe
access to schools and
parks for our children.
Regionally Adequate Transportation
Systems
Create regional networks, including adequate
mass transit and efficient road networks which
provide more effective connectivity to Tampa/
Orlando. Foster greater transit choices, a regional
transportation network for goods and people,
which includes congestion management.
Increase walk-ability of Lakeland's neighborhoods,
including sidewalks and bike paths.
Comprehensive Integrated Approach to
Land Use Decisions
Establish balance in the control mix of land use,
bring neighbors and city together as partners, use
competitive utility service pricing, promote cross
jurisdictional cooperation, encourage infill, density
and provide long-range planning to invest in
infrastructure needs necessary for growth. Plan
smart so that growth does not consume reserve
capacity or degrade service levels.
Measurable Performance of Innovation,
Efficiency and Effectiveness
Continually monitor and evaluate cost
effectiveness, creative core business
enhancements, efficient and accountable with
good environment of internal controls, best
management practices while meeting/exceeding
customer expectations.
C-5 Fiscal Year 2010 Annual Budget

Outcomes
New or Diversified Revenue Streams to
Fund Priorities
Continually look for opportunities for public/
private partnerships, form strategic alliances,
expand profitable services, look for areas that
should be paying user fees and explore
alternative sources of revenues.
Effective and Timely Communication
with Customers
Create online surveys for public opinion, embrace
new forms of technology to communicate with
public, one-stop-shop for information (website) for
citizens and residents, updated LGN
programming, improve/upgrade our websites and
utilize all available media means to inform the
community.
Strategic and
Budgetary Planning and Prioritization of
Resources
Financial resource allocations aligned with
priorities, effectively redirect financial resources
from ineffective uses to more effective and
appropriate ones, conservative responsible longterm
financial plan and invest/fund critical
services of City government.
Media Partnerships for Real Time
Communication Feedback
Develop partnership with Ledger for regular
scheduled inserts for City events, form likeminded
workgroups for special events external
communications/internal communications, explore
using traditional media partnerships, conduct
community workshops in all corners of the
community, formalize and expand volunteer
program and include a training component "Love
Lakeland" local On-line Volunteer Effort.
Strategic, Accountable and Transparent
Cost Management
Collect and charge true cost of services,
emphasize transparency of costs and improve
productivity per employee and apply technology.
Customer Experience Deemed
Professional, Responsive and Productive
Respond to inquiries in timely fashion, easy
access government,
Citizens feedback - input,
all Citizens involved and
engaged, push
communications to all
segments of our
community and open
forums for information.
Transparent and Understandable
Message Content
Shared, understood measures (Key Success
Indicators), communicate success, be
accountable to the public by sharing our
performance goals and progress, Citizens/
Employees - shared Vision and Goals and
Transparency.
Customer and Market Focus
(Benchmarking)
Open to new ideas and pro-active in looking for
those ideas, oversight and support of performance
management system, cost-effective business
practices, insure that overhead cost are efficiently
managed and are effective in providing support
and eliminate service duplications.
C-6 Fiscal Year 2010 Annual Budget

Outcomes
Enriched, Informed and Engaged
Workforce
Ensure that procedures are in place in each
department to keep all employees properly
informed, provide engagement activities which
motivate and encourage employee involvement,
make best use of technology, especially new
technology clearer expectations for all associates
and increased stewardship of our organizational
demographics.
Results Oriented and Value Based
Leadership
Responsible, Citizen-focused, values driven,
sensitive to Citizen’s needs and specify decision
making authority and accountability.
Strategic and Long Term Planning
Strategic and long-term planning, accurate
estimate and maintenance of addressing (911)
and anticipating challenges and needs.
Knowledge and Analysis Based
Decision-Making
Engage the skilled and knowledgeable in
appropriate decisions. GIS mapping and
database management, complete legislative
history and provide a framework for decisionmaking.
Transparent, Accountable and Efficient
Business Processes
Focus on internal process to support citizen facing
goals, in-touch with the needs of the public.
Strategic and long-term planning, great
communication of roles and responsibilities.
Safeguarding of Assets and Prudent
Management of Fiscal Resources
Data management, implement/update pension
internal controls and procedures, study cutting
edge opportunities/options for defined benefits/
defined contribution plans, risk mitigation.
Regulatory and Policy Compliance
Manage compliance with federal, state and local
laws. Policy review committee/process and
consistency of services and occupational safety.
C-7 Fiscal Year 2010 Annual Budget

Outcomes
Partnering for Economic Connections,
Collaboration and Creation
Continue our strong partnership with LEDC,
building partnerships regionally and strengthen
our Tampa Bay partnerships. Develop
partnerships amongst educational institutions and
promote joint projects with Polk County. Focus on
public/private partnerships and support global
networking partnerships with aligned regions.
Generationally-Diverse and Attractive
Environment
Develop and foster an inclusive environment for
young professionals, promote expansion of
healthcare/community options for the growing
"boomers" segment of the population. Establish
strong arts support and related creative class
amenities such as the availability of diverse
housing, education and lifestyle opportunities.
Downtown Focus and Vibrancy
Collaborate with business interests to continue to
focus on the "core" downtown by acquiring
property. Developing land by the Civic Center.
Encouraging mixed use developments.
establishing green zones
downtown. Focusing on
downtown residential;
encouraging interesting
retail and more mixed-use
downtown which will
support downtown retail
and office employment.
Sustainable Business Environment and
Tourism
Promote area economic development initiatives by
improving the connection between education,
training and business recruitment. Establish
business development initiatives improving our
processes focused on providing more targeted
service.
Enriched Community Workforce/
Creative Class Jobs
Attract greater opportunities for the community's
"under-employed" talent, bridge workforce loss in
current economy to meet aging workforce
challenge, develop stronger relationships and
understanding with workforce resources and
maintain employment opportunities for all
educational levels. Increase the level of
understanding of our economic opportunities to
our "hard to reach" and "under-served" community
sectors and continue to provide access to City
employment. Cultivate high skill/high wage jobs
and continue to support the high technology
initiative drawing new companies to our area.
Provide programs to tap into semi-retired "aging
boomers" who still want to contribute.
C-8 Fiscal Year 2010 Annual Budget

Environmental Scan
Economic Analysis
After several years of continued uninterrupted
economic growth, the fundamental stability of the U.S.
economy is in a current state flux. Negative growth
looms and many economic forecasters believe the
U.S. has already entered into a recession. Real
annual Gross Domestic Product (GDP) in the U.S.
grew by 2.9% in calendar year 2005, 2.8% in 2006 and
2.0% in 2007. With the close of the 2008 fiscal year,
the annual GDP is forecasted to hover around 1%
based on 2008 quarterly averages. This decreased
rate further underscores the longer term prognosis of a
potential national recession.
The slowing economy, which began in 2007, is in
direct relation to the struggles created within the
housing industry as it is associated with consumer
lending and borrowing. In October of 2008, the
second phase of this global downturn was initiated with
the $700 billion rescue plan for the fragmented U.S.
financial system. With the creation of the Emergency
Economic Stabilization Act of 2008, the U.S. Treasury
was given the authority to purchase distressed assets,
especially mortgage-backed securities, from the
nation's failing financial service institutions in an
attempt to reduce uncertainty regarding the worth of
the remaining assets and to restore confidence in the
nation’s credit markets.
The U.S. labor market continues to slow as
unemployment rates have reached their highest level
in 14 years, resulting in a marked decline in payroll
spending. Job losses have begun to accumulate. The
national unemployment rate was 6.5% in October of
2008 and analysts are expecting it to reach 7.0% in
2009 before peaking at 7.5% later that same year.
This negative job creation reflects longer periods of
unemployment which directly impacts the foreseeable
wage growth for current and future workers.
Job losses have occurred across most industries. The
increase in unemployment can be partially attributed to
the spillover effects of the stagnant U.S. housing
market and the failed financial system. Construction
and manufacturing jobs have accounted for a
substantial portion of the jobs lost. However, with
decreased consumer spending and weak retail sales,
both the service and retail sectors are beginning to
show signs of vulnerability. Only the health care
industry and the government continue to generate
positive job growth. With over 1.2 million jobs shed in
2008, industry wide, health care and government have
provided the only bright spot by adding over 450,000
jobs during this same period.
Consumer spending, which once accounted for more
than two-thirds of all economic activity in the U.S.,
declined for a record fourth consecutive month as the
2008 holiday season approached. Not surprisingly,
the slowdown in economic growth has had a direct
effect on consumer spending. Despite the heights of
2007, consumer spending has begun to decline with
rising unemployment rates, unstable financial lending
and high energy prices. The third quarter of 2008
marked the most significant fall in consumer spending
in over a decade. As predicted by many economists,
this accelerated decline was a direct result of the
quickly spent one-time government stimulus checks
that were distributed in the second quarter of 2008. As
domestic demand begins to wane, the U.S. economy
may also be hit by a slowdown in economies abroad,
eroding the export gains that have helped prop up the
existing growth and employment.
As economic growth begins to decline, core inflation
remains a noteworthy concern. The U.S. Consumer
Price Index (CPI) rose by 4.5% for the 12 months
ending in September 2008, indicating a steady
increase in the prices paid for consumer goods.
Looking to the future, analysts foresee a moderating
affect of the prices of consumer goods which should
help to keep inflation in check. Prices for consumer
goods are expected to drop off from their current level
to around 3%, which is much more consistent with
previous years.
Oil prices spiked to over $155 a barrel in the summer
of 2008 only to pull back below $60 in November of the
same year. With these rapid changes, inflation
indicators continue to stoke fears of continuing
increases and fluctuations, consistent with the CPI.
Also affecting the price index, are the prevalent
increases in unemployment figures. Though the
increase should continue to help compensation levels,
it will also contribute to a tighter job market. It is clear
that financial lending has emerged as the biggest issue
facing the economy. As the global financial systems
address the disorder created by sub-prime lending, the
weak dollar may continue to increase global
competitiveness. On balance, forecasters are
anticipating weak growth or actual economic declines
throughout the balance of 2009, with marked
improvements beginning to resurface in 2010.
C-9 Fiscal Year 2010 Annual Budget

Environmental Scan
Land Development Trends
Residential
In 2008, the City of Lakeland’s residential market
began to see a drop in activity similar to the rest of
Florida and the nation. Single family permits have
remained consistent with several large multi-phase
residential developments continuing to grow, while
the boom of multi-family development has slowed
considerably. Though this activity has dropped
dramatically from the record setting years in 2005
and 2006, statistically, residential development
activities remained in line with Lakeland’s most
recent 10 year average.
Geographically, the city limits continue to expand
through annexation. With an estimated size of 74.34
square miles as of November 2008 and population at
93,508, Lakeland is the 22 nd largest city in Florida
with densities much smaller than other cities of this
size. With the voluntary annexation (between 2001
and 2008) of more than 1,650 acres of vacant land in
southwest Lakeland, the City is poised to experience
a great deal of new residential and commercial
activity. While developers in southwest Lakeland
have slowed their aggressive plans to construct more
than 4,000 single and multi-family units, commercial
activities that will eventually support the residential
population, continue on. Northeast Lakeland
continues to gain momentum with the ongoing
construction of the Bridgewater Development of
Regional Impact (DRI) and the future plans for the
Williams DRI which will include the new USF
Lakeland Polytechnic campus.
Complementing the City’s well-rounded growth in
southwest and northeast Lakeland, residential and
commercial redevelopment activities in central
Lakeland have surfaced as an emerging trend. In-fill
lots and consolidated building projects, though
currently account for only a small percentage of new
activity, are gaining momentum with the potential for
larger residential redevelopment activities on the
horizon. As a whole, redevelopment activities
continue to provide a solid economic foundation for
the City’s local economy.
As growth continues to follow the high-tech corridor
of I-4, the city of Lakeland has become the center of
a mega-geographic area. At just over 30 miles from
Tampa and 50 miles to Orlando, an estimated 8.5
million people live within a 100 mile radius of
Lakeland.
Industrial
While Lakeland’s industrial market remains stable, it
has shown recent signs of slowing in a consistent
fashion with the residential market. With the close of
2008, vacancy rates have increased slightly, pointing
to an overall softening of the market. Third quarter
2008 vacancy rates ticked down slightly to 4.5%,
marking a .4% decrease from the historically low rate
established in the same quarter of 2007. Despite this
increase in total vacant space, Lakeland’s overall
vacancy rate remains one of the lowest throughout all
of Florida’s major industrial markets.
Lakeland’s ideal logistical location makes it a natural
hub for industrial real estate. New companies
continue to relocate to Lakeland while many existing
businesses remain poised to expand. Though
leasing activities have decreased in 2008, overall
absorption rates are positive, placing Lakeland
number one in the state with a positive 286,592
square feet. Despite the decrease in vacancy rates
and demand, rental rates for industrial space
continue to rise. Rental rates for industrial property
closed out the 2008 fiscal year averaging $5.70 per
square foot (psf), representing an approximate
increase of 1.6% per quarter to their market wide
average. Even as leasing rates remain below their
normal levels, rates for Lakeland’s most abundant
property type, warehouse/distribution, continue to
hover well above $5.00 psf.
The national and local economy has cast a shadow
over Lakeland’s industrial market. Though
performing below its historic average, development
interests in Lakeland remain strong. As vacancy
rates continue to decline, lease rates will eventually
drop as tenants are given greater options of premium
space. The City of Lakeland expects industrial
market conditions to continue to waiver below recent
expectations. However, despite the current
fluctuation, the long-term future outlook for
Lakeland’s market remains strong as the area
continues to develop into the state’s leading area for
industrial and distribution developments.
C-10 Fiscal Year 2010 Annual Budget

Environmental Scan
Emerging and Legislative Issues
The City’s legislative concerns, especially in the longterm,
fall into two basic categories. First, is the issue
of “home rule”, where the authority of the City’s elected
officials is being usurped by other, higher levels of
government. The ability of the City to collectively
bargain, govern and regulate such issues as zoning
and land usage is under constant threat. Second,
unfunded mandates are a significant financial threat to
the City. These mandates may appear in the form of
requiring additional services or additional benefits to
employees, without a corresponding funding source.
Also, negative impacts occur when legislation and
regulatory requirements are changed that reduce the
City’s revenue sources with no provision for
replacement funding.
Customer Expectations
The most important element of the strategic planning
process, which precedes the Business Plan, is
identifying and understanding customer requirements.
We use several sources of data, including:
Comprehensive Citizen Surveys - Beginning in
2001, surveys have been used to measure satisfaction
and solicit opinions on a variety of service and policy
issues.
Stakeholder Group Meetings - An intensive
workshop for community stakeholders aimed at
determining the critical long-term issues facing the
City. In addition to facilitated meetings designed to
solicit input from stakeholders and experts on narrow
topics selected for their strategic value.
Neighborhood Meetings - Meetings held throughout
the City in an open forum.
C-11 Fiscal Year 2010 Annual Budget

Financial Health and Strategy
The City of Lakeland provides a wide variety of services to the citizens of Lakeland. In many cases, the
nature of these services accommodate recovery of the operating and capital costs associated with those
services in the form of a user charge levied against the users based on actual consumption. Examples of
these are electric, water, wastewater and solid waste management services, stormwater management, a
parking system and a public golf course. These are referred to as “enterprise” services. Other services, such
as provision of public safety, transportation systems and leisure activities do not lend themselves to recovery
of the underlying costs directly from the users of those services. Accordingly, the day to day operating costs
associated with these services are generally financed from generic revenue sources such as property and
sales taxes. These are referred to as “general governmental” services.
The City has a long-held strategy of establishing user fees for enterprise services that will attempt to recover
the underlying costs directly from users whenever practical to do so. To the extent these services can be
performed by the City at costs that are competitive with rates and charges for the same services offered by
other local governments in the state or by the private sector, the City has adopted the practice of marking up
the prices levied for those services to accommodate a payment in lieu of taxes or a dividend from those
enterprise operations to the General Fund. These “transfers” help to finance a portion of the operating costs
of those general governmental services that are financed from property and sales taxes. The percentage of
the gross revenues earned by these utility operations that is transferred to the General Fund for FY2010 is
budgeted as follows:
Electric 6.9%
Water 16.4%
Wastewater 9.3%
Solid Waste 9.4%
In the aggregate, this represents approximately 35 percent of the total General Fund budget for FY2010.
This represents a decrease from an aggregate 40 percent for the 1999 fiscal year and 45 percent in fiscal
year 1989.
As with any enterprise, a major concern is cost control. The City of Lakeland is committed to providing quality
services at a reasonable cost. One of the best measures of whether or not that goal is being attained is a
comparison of fees charged by Lakeland, in the form of utility rates AND tax rates, compared to other
municipalities. The following represents a comparison of the total amount paid in FY2009 by a typical
residential homeowner to their local governments, based on a typical “basket of services” offered by those
municipalities.
Annual Cost
6,000
5,500
5,000
4,500
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
-
Comparative Annual Cost of Services
Sales Tax
Municipal Property Taxes
Utilities
C-12 Fiscal Year 2010 Annual Budget

Financial Health and Strategy
In each case, the category of “Utilities” represents the cost of electric, water, wastewater and solid waste
service, based on consumption volumes typical for the average residential customer of Lakeland. In cases
where the electric utility in a compared municipality is NOT owned by the local government, the rates charged
by the private company that serves that municipality are used.
In the aggregate, Lakeland compares favorably to the other cities in this survey. At a property tax millage rate
of 3.6538 mills (based on the FY2010 property tax levy) and an average residential taxable value of
approximately $83,000, Lakeland’s property tax burden is amongst the lowest in the state of Florida. In
addition, Lakeland’s relative cost of electric power has us positioned as one of the cheapest utilities in the state
given the significant decrease in the cost of natural gas. For the municipalities in this sample, the combined
annual cost of services in Lakeland is 15% lower than the average for the group.
The capital cost of providing general governmental services are generally financed from a combination of
impact fees, grants, gasoline taxes and the proceeds from the lease of a City-owned hospital to a private, notfor-profit
corporation. The latter revenue source has grown an average of 7.5% per anum of the past 15 years
– approximately double the growth rate of the other revenue sources. It represents approximately 50 percent of
the total funds available to finance the capital cost of general governmental services.
Starting in FY2000, the City began transferring a portion of the lease revenues to the General Fund to help
finance the ongoing operating costs associated with construction of new fire stations and funding for police
officers under expiring Federal Grants. The ten year capital improvement program for fiscal years 2010 thru
2019 shows that over 50% of that revenue source will be diverted to financing operating costs.
The following chart demonstrates growth in general governmental operating expenses in the City of Lakeland
(total spending within the General Fund) since 1991, compared to an “index” based on historical increases in
property values from new construction and the percentage growth in state-wide per capita income:
General Fund Expenditures - Compared to increase
new construction/growth in per capita income
Annual Spending
115,000,000
110,000,000
105,000,000
100,000,000
95,000,000
90,000,000
85,000,000
80,000,000
75,000,000
70,000,000
65,000,000
60,000,000
55,000,000
50,000,000
45,000,000
40,000,000
35,000,000
30,000,000
Annual Spending Index
Annual Spending-Actual
C-13 Fiscal Year 2010 Annual Budget

Financial Health and Strategy
This chart demonstrates that overall, the growth in the rate of spending within Lakeland’s General Fund has
generally tracked below the index for the past ten years. This suggests that Lakeland has done a reasonable
job in managing increases in spending rates, assuming the index adopted by the state legislature is a realistic
benchmark of “acceptable” rates of spending growth.
However, the primary revenue sources available to Lakeland to finance this growth in spending have
(generally) not kept pace with this index:
55,000,000
50,000,000
45,000,000
Combined Utility Transfers - Compared to
increase new construction/growth in per capita
income
Annual Revenues
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
Annual Transfer Growth Index
Annual Transfer - Actual
This source of revenue has not kept pace with the growth index. The temporary decreases in fiscal years
2005 thru 2008 were the result of decreases in the annual transfer from the City-owned electric utility system
to the General Fund, in response to significant reductions in net revenues of the electric system available to
accommodate those transfers during that period of time. Overall, the inability of these utility-based
enterprise operations to generate profits necessary to keep pace with spending growth is due primarily to
the need to keep the utility rates assessed within those operations reasonable in relation to the rates and
charges levied for the same services within comparable city’s in the state.
Non-ad valorem taxes - Compared to increase
new construction/growth in per capita income
28,000,000
Annual Revenue
23,000,000
18,000,000
13,000,000
8,000,000
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
Annual Growth Index Non advalorem tax growth-Actual
C-14 Fiscal Year 2010 Annual Budget

Financial Health and Strategy
These revenues, which consist of taxes on electric and water utilities, taxes on communications services and a
portion of a one-half sales tax levied by Polk County, have not kept pace with the growth in the index –
primarily since FY2003. The period from 2001 thru 2003 was marked by significant increases in tax revenues
from telecommunication services sold within Lakeland, mostly the result of changes in the taxing methodology
adopted state-wide during that period of time. Since that time, sales of those services have been relatively flat.
Revenues from half cent sales taxes increased an average of 7 percent annually during the five year period
2002 thru 2006, however revenues have decreased state-wide since then, due to some extent by the much
slower pace of new building construction.
Property Taxes - Compared to increase new
construction/growth in per capita income
19,000,000
17,000,000
Annual Revenues
15,000,000
13,000,000
11,000,000
3.545 mills
9,000,000
7,000,000
2.995 mills
5,000,000
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
Property Tax Growth Index
Property Taxes - Actual
Property taxes are the only significant source of revenue available to finance the cost of general governmental
services that has kept pace with the growth index adopted by the State of Florida. In recent years, this
revenue source has exceeded the index – primarily because of a .55 mill increase in the tax rate adopted in
FY2004 to finance significant increases in the cost of public safety that occurred during that year. Fiscal years
2006 and 2007 saw further increases in that revenue source, resulting from double-digit percentage growth in
property appreciation during those years. Lakeland experienced property appreciation of approximately 9.5
percent for FY2008, however the impact of mandated tax roll-back rates negated that increase. For FY 2009
there was zero net growth in this revenue source, and a 7.4 percent decline for FY 2010.
Strategically, the City of Lakeland is at a cross-road with respect to determining the best approach toward
financing the operating costs of local government. Lakeland is relatively unique in that it owns profitable utility
operations (electric, water, wastewater, solid waste) which have been able to provide dividend transfers to the
General Fund. These transfers have historically enabled Lakeland to maintain low property tax rates. As
demonstrated, this source of revenue is not growing at the pace necessary to sustain the level of subsidy
necessary to maintain the lower than average ad valorem tax rate – absent increasing reliance on other
revenue sources. In recent years, the relative slow growth rate from this source of revenue has been offset by
slower than indexed rates of spending growth, and higher than index rates of property tax growth. Given the
impacts of property tax reform and the continued shortfall in financing available to pay for capital
improvements, Lakeland will need to consider some fundamental changes in its approach.
Lakeland has historically balanced its annual budget without reliance on formal, written policies that determine
the dollar value of transfers to the General Fund from utility operations. Instead, Lakeland has simply
performed an annual “balancing” of the need for revenues within the General Fund versus the financial ability
of these operations to make larger annual transfers while still maintaining competitive rates. Lakeland will
most likely need to address the adoption of more formal policies regarding the dollar value of these transfers –
not necessarily for the purpose of increasing the level of reliance on those sources of funds – but to better
identify the extent to which changes in property tax rates will be needed to finance the continued cost of
government at it’s current levels of service.
C-15 Fiscal Year 2010 Annual Budget

Financial Health and Strategy
Cash Reserves
The following chart shows the historical dollar value of cash reserves held by the City at the end of each fiscal
year since 2000. This represents the amount of working capital on hand within the General Fund (which
finances general governmental operating costs) and the combined working capital balances in the Public
Improvement, Transportation, Stormwater and Community Redevelopment Funds (which finance general
governmental capital costs) at the start of each fiscal year.
Working Capital - General Governmental Activities
Operating
Capital
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
Sep-00
Sep-01
Sep-02
Sep-03
Sep-04
Sep-05
Sep-06
Sep-07
Sep-08
Sep-09
-
The total value of working capital within the General Fund at the start of FY2010 represents just under 10
percent of the FY2010 budgeted expenditures for these activities. By comparison the total value of working
capital on hand at the start of FY 2000 represented approximately 6.3 percent of budgeted expenditures. The
City’s target for operating working capital is 7.5%. This percentage is expected to fall to the 6 percent level
over the course of the next two or three years as a result of the general flattening of revenue collections
attributable to the slow economy.
C-16 Fiscal Year 2010 Annual Budget

Financial Health and Strategy
The following chart shows similar information for the enterprise funds maintained by the City of Lakeland:
Working Capital - Enterprise Funds
50,000,000
Lakeland Electric
All Other Enterprise Funds
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
-
Sep-00
Sep-01
Sep-02
Sep-03
Sep-04
Sep-05
Sep-06
Sep-07
Sep-08
Sep-09
The dollar values shown above for Lakeland Electric represent unrestricted working capital. Of the
approximately $45 million in net working capital on hand at the end of 2009, approximately $28 million is in
cash.
These numbers exclude approximately $15 million set aside in an unrestricted account to pay down debt
obligations in FY2010 thru 2012 and also exclude approximately $28 million in working capital set aside to
fund capital projects.
The dollar amount shown for the other enterprise funds represents total net working capital of those
operations, combined.
C-17 Fiscal Year 2010 Annual Budget

Revenue Sources
The City of Lakeland relies on a variety of revenue sources in order to finance the cost of services provided
to its citizens. Some of these revenues can be directly associated with the cost of specific services.
Examples include the user fees charged for electricity, water, wastewater and solid waste collection
services, use of parking facilities, and certain fees for recreational facilities including the City-owned golf
course. The amount charged increases or decreases based on the volume of services provided (i.e. electric
revenues are based on an amount per kWh). For these services, the intent is that 100 percent of the cost of
providing that service is recovered thru the imposition of this user fee.
Other governmental revenues sources can not be related directly to underlying services, primarily because
the services do not lend themselves to cost recovery using a direct user charge. Examples are police and
fire services, maintenance of roadways and parks, libraries, etc. These public services are financed through
a variety of “generic” revenue sources including property, sales and utilities taxes, and state and local
grants. The City of Lakeland also relies on the profits earned by the Electric, Water, Wastewater and Solid
Waste utility operations as a source of revenue to finance these same general governmental functions.
Property Tax Revenues as a percent of General Fund Revenue
23.00%
22.00%
21.00%
20.00%
19.00%
Percent
t 18.00%
n
e
rc
e
P17.00%
16.00%
15.00%
14.00%
13.00%
12.00%
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Year
Because of the relatively large annual percent increases in taxable values, the significance of this revenue
source as a percentage of the General Fund budget had been growing. The impact of property tax reform
starting in FY 2008 and the subsequent reduction in property values has reversed that trend somewhat.
Values of existing property fell by 10 percent from fiscal 2009 to 2010. The City Commission increased the
millage rate to offset a portion of that decrease - increasing the rate from 3.4031 to 3.6538 mills, an increase
of 7.4 percent.
C-18 Fiscal Year 2010 Annual Budget

Revenue Sources
Public Service Taxes, Franchise Fees and Communications Services Tax
The City levies:
A 10 percent Public Services Tax on the sale of electricity, water and natural gas (metered or bottled) within
the City limits.
A tax on fossil fuel oil in the amount of 4 cents per gallon.
A Communications Services Tax on telephone service, (including local, long distance and mobile services),
and on cable TV service. The City’s share of this tax is 6.43 percent. This rate was subsequently increased
to 7.03 percent by the state of Florida representing the additional discretionary surtax of .60 percent that is
remitted to the county school board.
The City has extended a franchise agreement to Peoples Gas System (a division of Tampa Electric
Company) to distribute metered gas within the City limits. The franchise agreement calls for a payment to
the City equal to 6 percent of monthly gross revenues.
Half Cent Sales Tax Revenues
County and Municipal governments in Florida are entitled to a distribution equal to 9.653 percent of total sales
tax proceeds attributable to sales within each county. Those revenues are shared between the County
government and each of the Municipal governments within the County. Effective July 1, 2004, this revenue
source decreased by approximately 8.7 percent, based on the State of Florida’s change in funding procedures
related to the state-run court system. This decrease was intended to be offset by increases in the amount of
State Revenue Sharing funds disbursed to cities and counties.
State Revenue Sharing Revenues
The State of Florida distributes revenues to each county and municipal government based on a Revenue Sharing
act adopted in 1972. At one time, this distribution was based on the dollar value of cigarette taxes collected
within each county, however the methodology was changed in FY2000 to remove the cigarette taxes as the basis
for the distribution and now the basis for this distribution consists of a stated percentage of the general state-wide
sales, use and other taxes. This calculation is performed by the State Department of Revenue, based on
population data provided by each county. This revenue source has been relatively flat over the past ten years.
The portion of the general state-wide sales and use tax dedicated to the Revenue Sharing fund increased from
1.0715 percent to 1.3409 percent in July 2004.
Business Tax Revenues
The City issues receipts (licenses) to all commercial business enterprises located within the City limits. A fee is
assessed to each user, based on a predefined fee schedule that considers the type of business conducted and
the volume of business conducted. By state law, the rates charged per the adopted fee schedule may be
increased every other year, in an amount that does not exceed 5 percent per receipt.
The last change to the rate structure was a 5 percent increase adopted by the City in 2005.
Building Permit and Inspection Fees
Permit fees are issued for construction/renovation occurring within the City limits. Separate permit fees are
levied for landscaping, building, plumbing, electrical and other mechanical improvements. This fee is intended to
cover the cost of inspections performed by building inspectors employed by the City. This fee structure was
increased by 10 percent for FY2010.
C-19 Fiscal Year 2010 Annual Budget

Revenue Sources
Federal, State and Local Grant Revenues
The City applies for grants from various federal, state and local agencies to help finance specific operating
costs. In recent history, the majority of these grants have been to hire additional police officers. These grant
programs typically reimburse the City for a stated percentage of specific program costs. This revenue source
has been declining rapidly as the federal government scales back it’s funding for law enforcement.
Charges for Service Revenues
Charges for Services represent user fees assessed directly against the users of municipal services. The most
significant of these are parks and recreation fees, which generated approximately $1.6 million last year against
total operating expenses of $13.3 million (excluding capital). These revenues consist of facility rental fees,
recreational class/program fees, tennis and swimming fees and parking and expense recovery fees related to
the Detroit Tigers major and minor league activities at Marchant Stadium. This category of revenues also
includes a variety of other fees, as follows:
Lot clearing and cleaning
Building demolition
Sale of fire inspection permits
False alarm fees
Reimbursement for overtime services provided by the Lakeland Police Department, established in
conjunction with the collective bargaining agreement with the police union
Wrecker service permitting fees
Public records copying
Zoning fees
Cemetery fees
C-20 Fiscal Year 2010 Annual Budget

Revenue Sources
Fines and Forfeits Revenues
This category consists primarily of the proceeds from fines issued for motor vehicle traffic infractions. Also
included in this category:
Revenues that pass-thru the City and are paid to police officers who have achieved certain levels of
higher education as supplemental compensation.
Proceeds from confiscated cash and property seized by law enforcement agencies.
Collection of fines levied by the City’s Code Enforcement Board.
Miscellaneous Revenues
The majority of the revenue included in this category represents investment income earned on working capital
held by the General Fund and the various restricted sub-funds maintained within the General Fund:
Hollis Gardens Maintenance Trust Fund
Law Enforcement Trust Fund (confiscated property)
Recreation Facilities
Cultural Activities Reserve
This category also includes:
Proceeds from the sale of cemetery lots
Contributions and donations from private entities
Cost reimbursements collected from other City funds/departments for the use of radio equipment
maintained by the Radio Shop
Gasoline Tax (1 Cent Municipal Fuel Tax) Revenues
The amount of this tax is equal to 1 cent per gallon of gasoline sold within the municipal limits, less an
administrative fee (retained by the state) not exceeding 2 percent of the gross proceeds of the tax.
The proceeds of this tax shall be used for the purchase of transportation facilities, roads and street rights-of-way;
construction, reconstruction and maintenance of roads, streets, bicycle paths and pedestrian pathways;
adjustment of City-owned utilities as required by road and street construction; and construction, reconstruction,
transportation-related public safety activities, maintenance and operation of transportation facilities. Municipalities
are authorized to expend the funds received under this section in conjunction with other cities, counties, the state
or federal government in joint projects.
Gasoline Tax (9th Cent Fuel Tax) Revenues
This is an optional tax, levied by the county and shared with municipalities within the county based on an
interlocal agreement. Per that interlocal agreement the distribution formula is weighted 50 percent towards the
ratio of each municipality’s population to total county population and 50 percent towards the ratio of each
municipality’s lane miles to total county lane miles.
C-21 Fiscal Year 2010 Annual Budget

Revenue Sources
6 Cents Local Option Fuel Tax Revenues
This is an optional tax, levied by the county and shared with municipalities within the county based on an interlocal
agreement. The distribution formula is identical to that used for the 9th cent fuel tax. The eligible uses of these
funds are also identical to those of the 9th cent fuel tax.
5 Cents Additional Local Option Fuel Tax Revenues
This is an optional tax, levied by the county and shared with municipalities within the county based on an interlocal
agreement. The distribution formula is identical to that used for the 9th cent fuel tax. The proceeds of this tax shall
be used for “transportation expenditures” needed to meet the requirements of the capital improvements element of
an adopted comprehensive plan or for expenditures needed to meet immediate local transportation problems and
for other transportation-related expenditures that are critical for building comprehensive roadway networks by local
governments. Expenditures for the construction of new roads, the reconstruction or resurfacing of existing paved
roads, or the paving of existing graded roads shall be deemed to increase capacity and such projects shall be
included in the capital improvements element of an adopted comprehensive plan. Expenditures of this revenue
source shall not include routine maintenance of roads.
C-22 Fiscal Year 2010 Annual Budget

Debt Management Overview
The City of Lakeland (the “City”) incurs long-term
debt – either in the form of bonds issued directly in
the name of the City or other loans obtained from
pooled debt programs managed by third parties – for
the purpose of funding capital improvements to City
facilities and infrastructure. The City also funds a
significant amount of capital improvements through
“pay-as-you-go” cash financing. Pay-as-you-go
financing comes from cash outlays of various
revenues including state and federal grants, impact
fees, certain lease payments and other operating
revenues. As of September 30, 2008, the City had
outstanding long-term debt of $733.3 million.
Purpose of Debt
Debt issued by the City was incurred to fund capital
improvements to three major categories of assets:
the electric system, the water and wastewater system
and all other projects. Three-quarters of the City’s
outstanding debt funded electric system
improvements. Water and wastewater projects make
up another 15 percent, while all other uses account
for the remaining 10 percent of outstanding debt.
Water & Wastewater
System, $109.5M
15%
City of Lakeland
Outstanding Debt by Use
FY2008
All Other Uses, $75.3M
10%
and/or expansion of the Lakeland Linder Regional
Airport, the Lakeland Center, the Cleveland Heights
Golf Course, public safety facilities and parks and
recreation facilities.
As shown, the bulk of debt incurred by the City is for
the provision of basic utilities, i.e., electricity, water
and wastewater. The City operates a municipally
owned electric system, including power generation,
as well as transmission and distribution. In many
communities, these services are provided through
investor-owned (private) utility companies. In those
communities, the debt (or equity) used to finance
electric utilities would appear in the financial
statements of the private corporations, not the City or
town. Because the City of Lakeland owns and
operates the electric utility, it incurs a much larger
amount of debt than most other cities of comparable
size.
Debt Trends
Overall Debt: Over the last decade the City’s
outstanding debt has increased by about 25 percent
($149 million). The increase is largely the result of
the issuance of a significant amount of debt ($120
million) in FY2001, which was used to fund the
conversion of one of the Electric Department’s major
generating assets and $60 million of issuance in
FY2008, which was used to fund environmental
remediation improvements to the City’s coal-fired
electric generation plant.
Electric System, $548.4M
75%
Electric system improvements include: construction
and conversion of generating assets; environmental
projects; renewal, replacement and expansion of the
transmission and distribution network; and numerous
other projects. Water and wastewater improvements
include construction and improvements to water and
wastewater treatment systems and replacement and
expansion of distribution and collection networks. All
other projects encompass a variety of governmental
and development projects, including improvements to
C-23 Fiscal Year 2010 Annual Budget

Debt Management Overview
During FY2009, overall debt is expected to decline
by about $32 million, due to scheduled principal
repayments. Outstanding debt should decline by
an additional $12 million in FY2010.
Other Measures of Debt: Over the last decade, the
Lakeland area has experienced substantial
development and population growth. Although the
dollar volume of debt outstanding is important,
other normative measures, such as debt per capita
(per person) and debt as a percentage of personal
income, provide a more accurate gauge of an
area’s debt burden. Debt per capita measures
debt against the size and growth of the population
served, by projects being financed. While debt as
a percentage of personal income measures
outstanding debt against an area’s ability to pay for
projects. As shown below, Lakeland’s debt per
capita has remained relatively flat over the last ten
years, reaching $7,842 per person in 2008. Debt
as a percentage of the area’s annual personal
income has declined, dropping to 23.5 percent as
of 2007 (the last year for which data is available).
As noted, most of the City’s debt has been incurred
to finance electric system improvements. In other
communities, these type of projects are financed
through investor-owned utility companies. As
such, any debt incurred to finance projects would
not appear on that City’s books. If Lakeland’s
electric system debt is excluded from the
calculations, debt per capita would drop to $1,977
and debt as a percentage of personal income
would be about 6.3 percent.
45%
40%
City of Lakeland
Debt Trends
Types of Debt
The City’s long-term debt consists primarily of
bonds ($682.5 million – 93 percent) along with
certain loans ($50.8 million – 7 percent). Bonds
are formal borrowings issued through Wall Street
to investors under trust indentures that specify the
security for and source of repayment for the debt.
The City has several different types of bond debt,
which are detailed below. The City’s loans consist
almost exclusively of monies borrowed through
various State programs.
Bonds: The City of Lakeland has four distinct
revenue bond programs which are summarized in
the table on page C-25. Revenue debt consists of
a promise to repay bonds from a specified revenue
stream. In contrast, general obligation debt entails
a promise of the “full faith and credit” of a
governmental entity and a requirement to repay
any such debt from all available revenues,
including the use of the entity’s taxing power. In
Florida, local general obligation debt requires voter
approval through a referendum. Florida Statute
does not provide any limits on the amount of debt a
city may issue. The City’s Charter does provide for
a limit on the issuance of general obligation debt
equal to 17 percent of the assessed value of the
taxable real estate in the City. For FY2008, that
limit would be approximately $1.028 billion.
However, the City has not had any general
obligation debt outstanding since 1971. As shown,
the overwhelming portion of the City’s bonds
($626.1 million - 92 percent) are utility system
revenue bonds. They are user based debt: the
bonds are issued for utility system improvements
and repaid from the fees
charged to the users of those
utilities.
$7,842
$8,500
$8,000
Personal Income
35%
30%
25%
20%
23.5%
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
$7,500
$7,000
$6,500
$6,000
Per Capita
Fiscal Year
C-24 Fiscal Year 2010 Annual Budget

Debt Management Overview
City of Lakeland
Revenue Bond Programs
9/30/2008
Amount
Source of Repayment Outstanding
Type
Outstanding
Through
Interest Rate
Energy System
Water and Wastewater
System
Dedicated Tax
Capital Improvement
Rates, fees, charges and other
operating revenues of the
electric system – primarily
payments from electricity
customers
Rates, fees, charges (including
impact fees) and other
operating revenues of the
electric system – primarily
payments from water and
wastewater users
Specified taxes, including: (a)
taxes imposed by the City on
utility services (electricity,
water, gas and local
communications); and (b)
certain tourism taxes collected
by Polk County on behalf of the
City
Non-ad valorem revenues from
any source legally available
(not including ad valorem taxes
on real and personal property),
subject to availability and
appropriation
* includes $200.0 million of variable rate debt
$565.9 M 2037 3.05% to 6.55%*
60.2 M 2033 3.50% to 5.00%
28.5 M 2022 3.50% to 4.50%
27.8 M 2017 3.85% to 5.00%
Loans: As noted, the City’s debt includes loans,
primarily from the State of Florida under two
programs. These include $18.1 million in loans
through the Sunshine State Government Financing
Commission for various City projects and $31.8 million
through the State Revolving Loan Program for
wastewater projects. The security for the Sunshine
State loans consists of a pledge of non-ad valorem
revenues similar to the City’s Capital Improvement
Bonds. The State Revolving Loans are repaid from
excess revenues of the wastewater system and are
subsidized by the State at below market rates. The
City also has a small amount ($0.9 million) of other
miscellaneous loans.
Recent Debt Management Activities
During FY2008, the City issued an additional $60
million in electric system revenue bonds. The City
increased its net borrowings for wastewater
improvements under the State’s Revolving Loan
Program by $10.1 million.
C-25 Fiscal Year 2010 Annual Budget

Debt Management Overview
On July 30, 2008, the City issued $200 million of
Energy System Revenue and Refunding bonds on
behalf of Lakeland Electric. Some $140.0 million of
the proceeds were used to refund a like amount of
variable rate auction reset bonds that had been
outstanding. Due to significant problems in the
municipal bond insurance industry, auction reset
bonds, including those issued by the City, had
been trading at unacceptably high rates. The
balance of the proceeds from the City’s new bond
issue were used primarily to fund environmental
control projects at the City’s coal-fired electric
generating facility.
Debt Service Requirements
The debt service requirements for all of the City’s
outstanding long-term debt - including both bonds
and loans is shown on the table below.
A more detailed explanation of the City’s debt and
debt management activities can be found in the
City’s Comprehensive Annual Financial Report and
its Annual Report to Bondholders, both of which
are available on the City’s website.
City of Lakeland
Outstanding Debt Summary
(As of 9/30/08)
YEAR PRINCIPAL INTEREST TOTAL
2009 31,685,289 32,949,310 64,634,599
2010 37,670,370 33,867,288 71,537,658
2011 34,249,793 32,678,154 66,927,947
2012 35,526,186 31,526,225 67,052,411
2013 36,812,516 30,259,490 67,072,006
2014 - 2018 157,640,982 111,070,004 268,710,986
2019 - 2023 103,638,404 74,196,838 177,835,242
2024 - 2028 99,336,669 54,119,417 153,456,086
2029 - 2033 92,650,000 32,980,155 125,630,155
2034 - 2038 104,070,000 9,921,991 113,991,991
TOTAL 733,280,209 443,568,872 1,176,849,081
C-26 Fiscal Year 2010 Annual Budget

Table of Contents
Performance Budget ......................................................................... Section—D
Performance Budget Overview .................................................................................... D-2
Measuring Results ......................................................................................................... D-3
Key Success Indicators (KSI’s).................................................................................... D-4
Service & Operations Strategy ................................................................................... D-13
Process Improvement Teams .................................................................................... D-14
Department Performance Levels ............................................................................... D-16
Core Services by Program.......................................................................................... D-35
D-1 Fiscal Year 2010 Annual Budget

Performance Budget Overview
Introduction
This chapter details how, based on the Strategic
Plan and Business Plan, we will allocate our
resources to prioritized goals and core services.
The Service and Operations Strategy section
provides a complete list of the Outcomes
developed at the City Commissions Annual Retreat
in January.
The Measuring Results section provides an
overview of how the performance measurement
system is being developed to provide results for
the City once benchmarking data has been
compiled.
Operational Costs: All costs (other
than personnel) attributed with
completing the Activity.
Debt Service: Acquired debt (if
applicable)
Net Cost: Total Activity Cost
Common Ground Park
The Department Performance Levels section
consists of significant accomplishments for each
department in Fiscal Year 2009.
Orange Cup Regatta
Understanding Departmental
Performance Budgets
The Performance budget is separated into the
following components:
Program Description - The statement identifies the
particular purpose for the activities and how they
relate to the City’s overall mission.
Performance Measurements - Performance
measurements are being developed for each Core
Service. The performance measurements will
focus on particular accomplishments that will be
attained within the current year. All will be
measurable by the performance indicator’s
supplied and measurement results provided on a
specified time period. Each performance measure
will include explicit links showing how objectives
and their indicators are directly related to the Core
Service, Program and Outcomes they support.
Measurements may be derived operationally, a
specific Key Success Indicator (KSI) or a Florida
Benchmarking Consortium (FBC) measurement.
The FY2010 Performance Budget will provide Citywide
KSI’s and a few examples of the Core Service
performance measurements being developed.
Future Performance Budget publications will show
the developed measurements, their continued
refinement and measurement results.
Core Services - A listing of the fundamental
services that the activity is designed to provide.
FTE’s: Number of full-time equivalents
associated with the completion of the
Activity.
Personnel Costs: Salary and Benefits
for the associated FTE’s.
Did you know…..
Lakeland’s first hospital was built in
1916 as the result of a will left by Mrs.
Jane Morrell, who donated property on
S. Missouri Avenue for the specific
purpose of building a hospital.
D-2 Fiscal Year 2010 Annual Budget

Measuring Results
Overview
The City has developed a performance
measurement and management system to align
department services and programs with the City
Commission’s Outcomes identified in the FY2010
Strategic Plan. In time the system will enable
departments to systematically measure results and
make adjustments when results fall short of
expected performance levels. Two components
make up the system:
Core Service Performance Indicators
Organizational Outcome-Based Key
Success Indicators (KSIs)
These elements play an important part in the City’s
overall Business Plan and help keep the
organization on target.
Core Service Performance Reporting
Each of the Core Services are strategically aligned
to the City’s Vision/Mission/Goals and Outcomes.
Reporting data consisting of progress updates,
labor hours and non-labor costs will be used by all
departments to adjust their operations as needed.
KSI Measurements
FY2010 performance measures (key success
indicators) have been established to measure
results achieved through services and programs
provided by the City’s operating and support
departments. Each of the measurements support
at least one of the Outcomes. Where possible, the
indicator measures a community outcome - the
actual condition of the quality of life (e.g. the crime
rate). Alternatively, it measures an outcome of the
community’s response to an issue (e.g. police
response time) rather than the input of the
response itself (e.g. number of police officers).
Indicators provide a vehicle to understand and
address community issues from a holistic and
outcomes-oriented perspective. They are useful,
within the context of an overall communityimprovement
process, both as a planning tool,
based on a community’s vision and as an
evaluation tool to measure progress on steps taken
toward improvement. Their usefulness is
maximized when they are both directly tied to
public-policy and budget decision-making and
when the community feels a sense of ownership of
the indicators through direct citizen involvement.
The data gathered will result in performance
measurements that drive the organization on its
road to efficiency and excellence. Future Business
Plan publications will provide descriptive charts for
each indicator, along with summary information
describing the current years trends.
Key Success Indicators
Percent of Water
Capacity
Utilized
Number of
Annual
Cultural Events
Percentage of Divisions Tracking
Monthly Performance Indicators
Citizens
Satisfaction Survey
Responses
Average Time to
Answer Lakeland
Electric Customer
Calls
D-3 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
Quality of Life
(Goal) Outcome Example Indicators
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
Outcome: Arts and Cultural Enrichment
Number of Annual Cultural Events – Public Information
n/a n/a n/a n/a n/a
Outcome: Continuous and Inclusive Public
Engagement
Number of Neighborhood Meetings Facilitated –
Community Development/Planning 165 119 135 126 132
Outcome: Enhanced Mobility Options
Number of Newsletters/Communications Facilitated –
Community Development/Planning
130 93 97 100 108
Bookmobile Circulation Statistics (contract to Polk County)
– Parks & Recreation/Library 20,787 23,979 30,882 27,000 29,000
Traffic Rating- Community Development n/a n/a n/a
Outcome: Economic, Cultural and Service
Oriented Public/Private Partnerships
Number of Business Watch Programs – Police
Department/Programs n/a n/a n/a n/a n/a
Number of Neighborhood Watch Programs – Police
Department/Programs n/a n/a n/a n/a n/a
Outcome: Reliable and Efficient Public Safety
Programs
Number of EMS Call Response Times less than 5 Minutes
– Fire Department/Operations n/a n/a n/a n/a n/a
School Safety Score/Total City – Police
Department/Juvenile n/a n/a n/a n/a n/a
Number of Neighborhood Watch Programs – Police
Department/Programs n/a n/a n/a n/a n/a
D-4 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
(Goal) Outcome Example Indicators
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
Citizen Satisfaction Rating – Public Information
n/a n/a n/a n/a n/a
Participants at Recreation Facilities – Parks &
Recreation/Recreation n/a n/a n/a n/a n/a
Acres of Active Parks Maintained/Cost per Acre – Parks &
Recreation/Parks $3,501 $4,730 $4,374 $4,300 $4,300
Number of Field Rentals for Games and Practices – Parks &
Recreation/Parks 4,297 4,449 4,465 4,471 4,480
Number of Open Activity Transactions at Simpson Park
Community Center – Parks & Recreation/Recreation n/a n/a n/a n/a n/a
Outcome: Responsive, Efficient and Superior
Standards of Municipal Services
Citizen Satisfaction Rating – Public Information
n/a n/a n/a n/a n/a
Outcome: Educational Training Achievements
and Life Long Learning
Partnerships with Education – Human Resources
n/a n/a n/a n/a n/a
Outcome: Vibrant Communities and Healthy
Lifestyles
Number of Programs and Participants in Cultural/Education
Adult Programs at Main Library – Public Parks & &
Recreation/Library
Number of Programs and Participants in Cultural/Education
Youth Programs at Main Library – Parks &
Recreation/Library
39
972
174
8,599
97
1,724
234
10,805
18
633
298
11,593
54
995
259
10,788
55
1,100
246
10,249
Number of Patrons Served in Athletic Leagues – Parks &
Recreation/Recreation n/a n/a n/a n/a n/a
Number of Attendees at Coleman Bush Building Special
Events – Parks & Recreation/Recreation n/a n/a n/a n/a n/a
Number of Transactions at Aquatic Center Open Activities –
Parks & Recreation/Recreation n/a n/a n/a n/a n/a
D-5 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
Economic Opportunity
(Goal) Outcome Example Indicators
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
Outcome: Partnering for Economic
Connections, Collaboration and Creation
Outcome: Downtown Focus and Vibrancy
Commercial Property Maintenance Code Compliance Rate
– CD/Code Enforcement
73.39% 85.34% 73.27% 77.33% 77.33%
Number of Architectural Plans Reviewed by Historical
Preservation Administration – Community
Development/Planning
225 226 224 155 175
Number of Commercial Site Plans Reviewed – Community
Development/Planning
255 243 161
84 100
Outcome: Enriched Community
Workforce/Creative Class Jobs
Annual High School Graduation Rate – Community
Development n/a n/a n/a n/a n/a
Net New Jobs Created – Community Development
n/a n/a n/a n/a n/a
Outcome: Generationally Diverse and Attractive
Environment
Lake Water Quality of Life- Public Information
-1.91 -0.75 0.67 tbd tbd
Outcome: Sustainable Business Environment
and Tourism
Number of Structures Inspected/Maintained – Public
Works/Lakes
7,513 9,495 10,158 10,200 10,300
Local Cost of Living Index – Community Development
n/a n/a n/a n/a n/a
D-6 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
Growth Management
(Goal) Outcome Example Indicators
Total Number of Business Tax Receipts Issued –
Community Development/Building Inspection
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
5,150 5,755 6,598 6,834 6,970
Outcome: Fiscal Responsibility and Shared
Resources
Outcome: Reliable, Adequate Infrastructure
Number of Enterprise Zone Incentives Processed –
Community Development/Planning
Not tracked
9 36 35 30
R&R Budget/System Value as Percentage for Water –
Water Utility/Administration
15% 10% 10% 11% 13%
R&R Budget/System Value as Percentage for Wastewater –
Water Utility/Administration
46% 53% 57% 44% 32%
Water System Replacement Footage – Water
Utility/Treatment & Distribution 5,406 11,162 30,015 10,000 12,000
Outcome: Comprehensive Integrated Approach
to Land Use Decisions
Number of Grants Applied for – Community
Development/Planning Not tracked Not tracked Not tracked
3 4
Number of New Transit Facilities Committed – Community
Development/Planning Not tracked Not tracked Not tracked 6 6
Outcome: Quality Developments Consistent
with Community Industry and Green Standards
Change in Net Taxable Value Percent – City Manager
Office/Community Redevelopment Agency
24.51% 16.37% 3.68% -17.60% -5.00%
D-7 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
(Goal) Outcome Example Indicators
Median Home Price – Community Development
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
n/a n/a n/a n/a n/a
Outcome: Safe Attractive Neighborhoods
Across the Economic Spectrum
Home Owner Satisfaction Regarding Growth – Public
Information
Number of Amendments Initiated/Approved on Land
Development Regulations by City Commission – Community
Development/Planning
Number of MegaWatt PV Installs; Number of SHW Installs:
Number of Customers Assisted with Conservation Program
– Lakeland Electric
n/a n/a n/a n/a n/a
15/15 14/14 4/4 18/18 30/30
n/a n/a n/a n/a n/a
City Crime Rate (Part 1 Crimes) – Police Department
n/a n/a n/a n/a n/a
Number of Fires Inside City Limits – Fire Department
n/a n/a n/a n/a n/a
Amount of Property Loss from Fire (in Dollars) – Fire
Department n/a n/a n/a n/a n/a
Total Households Assisted – Community
Development/Affordable Housing 51 48 25 16 10
Tons of Debris Removed in Neighborhood Clean-ups –
Community Development/Code Enforcement 71 155 118 111 114
Rate of Crashes per 100 Million Miles Traveled – Police
Department/Patrol n/a n/a n/a n/a n/a
Outcome: Regionally Adequate Transportation
Systems
Number of Traffic Studies Performed – Public Works/Traffic 377 232 279 304 380
D-8 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
Fiscal Management
(Goal) Outcome Example Indicators
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
Outcome: New or Diversified Revenue Streams
to Fund Priorities
Annual Grants Dollars - Finance
n/a n/a n/a n/a n/a
Outcome: Strategic, Accountable and
Transparent Cost Management
New Net Income Sources Dollars - Finance
n/a n/a n/a n/a n/a
Total Cost of Municipal Services and Tax - Finance
n/a n/a n/a n/a n/a
Departmental Expenditures per Capita - Finance
n/a n/a n/a n/a n/a
Outcome: Measurable Performance of
Innovation, Efficiency and Effectiveness
Inventory Error Percentage – Risk Management/Purchasing
n/a n/a n/a n/a n/a
Total Fleet Average Cost per Mile – Public Works/Fleet
.30/mile .55/.32/.23 .71/.42/.29 .63/.46/.17 .64/.45/.19
Percent of Performance Indicator Targets Achieved City-
Wide n/a n/a n/a n/a n/a
Percent of Projects Completed within Budget and on
Schedule – Lakeland Electric/Production n/a n/a n/a n/a n/a
Number of MegaWatts Sold – Lakeland Electric
n/a n/a n/a n/a n/a
Number of MegaWatts Purchased – Lakeland Electric
n/a n/a n/a n/a n/a
D-9 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
(Goal) Outcome Example Indicators
Outcome: Strategic and Budgetary Planning
and Prioritization of Resources
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
Lakeland Electric Rate Analysis, by Cost of Service, Total
Price by Customer Class, and Residential Base Rate
n/a n/a n/a n/a n/a
Comparisons – Lakeland Electric
Maintain Sufficient Cash Flow for Payment of Dividend –
Lakeland Electric n/a n/a n/a n/a n/a
Communications
Outcome: Customer Experience Deemed
Professional, Responsive and Productive
Citizen Satisfaction Survey Responses – Public Information n/a n/a n/a n/a n/a
Outcome: Media Partnerships for Real Time
Communication Feedback
Number of Board Meetings Airing on LGN – Public
Information n/a n/a n/a n/a n/a
Number of Public Education Shows Airing on LGN – Public
Information n/a n/a n/a n/a n/a
Outcome: Transparent and Understandable
Message Content
TBD n/a n/a n/a n/a n/a
Outcome: Effective and Timely Communication
with Customers
Citizen Communication Satisfaction Rating – Public
Information n/a n/a n/a n/a n/a
Average Time to Answer Lakeland Electric Customer Calls
– Lakeland Electric/Customer Service n/a n/a n/a n/a n/a
D-10 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
(Goal) Outcome Example Indicators
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
Lakeland Electric Customer Satisfaction Rating – Lakeland
Electric/Customer Service n/a n/a n/a n/a n/a
2010
Target
Governance
Outcome: Customer and Market Focus
(Benchmarking)
Percent of Divisions Tracking Monthly Performance
Indicators – City Manager Office/Performance Excellence n/a n/a n/a n/a n/a
Number of Customers Billed and Number of New Assets
Reviewed for Service – Finance/Customer Billing n/a n/a n/a n/a n/a
Outcome: Enriched, Informed and Engaged
Workforce
Diversity of the City of Lakeland Employees – Human
Resources
Employee Job Satisfaction – Human Resources
n/a n/a n/a n/a n/a
n/a n/a n/a n/a n/a
Number of Employees using Tuition Assistance Program –
Human Resources/Employee Relations
Number of Employees Completing Each City University
Level – Human Resources/Employee Relations
A. 121 A. 109 A. 116 A. 106 A. 110
no data
(F)26, (1)27,
(2)15, (3)9
(F)63, (1)35,
(2)17, (3)4
(F)55, (1)55,
(2)27, (3)12
(F)50, (1)50,
(2)25,
(3)10
Outcome: Safeguarding of Assets and Prudent
Management of Fiscal Resources
Building Maintenance per Square Foot – Public
Works/Facilities Maintenance n/a $1.12 $1.09 $1.10 $1.05
Average Decrease in Medical Claims per Participant in
Wellness Program – Risk Management
All Invoices Processed within Prompt Payment Guidelines –
Finance/Lakeland Electric
n/a
n/a
n/a
n/a
1.41%
$317,664
NA
NA
1.61%
$349,430
n/a n/a n/a n/a n/a
D-11 Fiscal Year 2010 Annual Budget

Key Success Indicators (KSI’s)
(Goal) Outcome Example Indicators
Outcome: Results Oriented and Value Based
Leadership
2006
Actual
2007
Actual
Actual Data Collection
2008
Actual
2009
Projected
2010
Target
Number of Values in Progress (VIP) Awards Given –
Human Resources/Employee Relations
n/a n/a 73 153 100
Outcome: Transparent, Accountable and
Efficient Business Processes
Number of Process Improvement Events Completed – City
Manager Office/Performance Excellence n/a n/a n/a n/a n/a
Outcome: Knowledge and Analysis Based
Decision-Making
Percent of Water Capacity Utilized – Water
Utility/Administration
Network Uptime Percentage – Information Technology
.927 .882 .761 .66 .70
99.99% 99.99% 99.99% 99.900% 99.900%
Outcome: Regulatory and Policy Compliance
Percent of Scheduled Financial Audits Completed – Internal
Audit
100% of
scheduled
completed;
80% of
recommendati
ons
implemented
88% of
scheduled
completed;
100% of
recommendati
ons
implemented
100% of
scheduled
completed;
87% of
recommendat
ions
implemented
100% of
scheduled
completed;
Number of Legal Contracts processed in Support of City
n/a n/a n/a n/a n/a
Departments – City Attorney
No Audit Findings during Annual Audit – Finance/Central
Accounting n/a n/a n/a n/a n/a
Outcome: Strategic and Long Term Planning
Internal Customer Satisfaction Rating on Strategic Planning
Process and Budget Development Process – City Manager
Office/Performance Excellence
n/a n/a n/a n/a n/a
D-12 Fiscal Year 2010 Annual Budget

Service and Operations Strategy
The Strategic Plan is updated in a series of Senior
Leadership workshops and a Commission Retreat
workshop where the environmental issues
impacting the City, customer requirements and
past performance are explored. The resulting plan
communicates the shared vision and direction for
the City, which all subsequent tactical and financial
planning supports. The 36 Outcomes identified by
the City Commission for this strategic planning
cycle are as follows:
Arts and Cultural Enrichment
Continuous and Inclusive Public
Engagement
Enhanced Mobility Options
Economic, Cultural and Service
Oriented Public/Private Partnerships
Reliable and Efficient Public Safety
Programs
Diverse Recreational Opportunities
and Quality Public Spaces
Responsive, Efficient and Superior
Standards of Municipal Services
Educational Training Achievements
and Life Long Learning
Vibrant Communities and Healthy
Lifestyles
Fiscal Responsibility and Shared
Resources
Reliable, Adequate Infrastructure
Comprehensive Integrated Approach
to Land Use Decisions
Quality Developments Consistent with
Community Industry and Green
Standards
Safe Attractive Neighborhoods Across
the Economic Spectrum
Regionally Adequate Transportation
Systems
Partnering for Economic Connections,
Collaboration and Creation
Downtown Focus and Vibrancy
Enriched Community Workforce/
Creative Class Jobs
Generationally Diverse and Attractive
Environment
Sustainable Business Environment
and Tourism
New or Diversified Revenue Streams
to fund Priorities
Strategic, Accountable and
Transparent Cost Management
Measurable Performance of
Innovation, Efficiency and
Effectiveness
Strategic and Budgetary Planning and
Prioritization of Resources
Customer Experience Deemed
Professional, Responsive and
Productive
Media Partnerships for Real Time
Communication Feedback
Transparent and Understandable
Message Content
Effective and Timely Communication
with Customers
Customer and Market Focus
Enriched, Informed and Engaged
Workforce
Safeguarding of Assets and Prudent
Management of Fiscal Resources
Results Oriented and Value Based
Leadership
Transparent, Accountable and Efficient
Business Processes
Knowledge and Analysis Based
Decision-Making
Regulatory and Policy Compliance
Strategic and Long Term Planning
While the Strategic Plan sets out the Vision, the
Business Plan outlines tangible plans for making
the Vision a reality. In each of the Outcome areas,
Department Directors have connected Core
Services that will direct the way the City operates
in order to address the Outcomes and implement
the Vision expressed in the Strategic Plan.
Lake Wire
D-13 Fiscal Year 2010 Annual Budget

Process Improvement Teams
Quality is achieved by giving customer (internal and
external) concerns top priority and by studying and
constantly improving key work processes so the final
product or service meets or exceeds customer
expectations while maintaining a cost-competitive
position.
Many different improvement methods are used to
achieve quality. The first step in any improvement
method is to understand the process. Then, as
processes are improved, productivity goes up and
inefficiencies are reduced, giving customers better
products and services, increasing their satisfaction
and ultimately the organizations success.
Our organization has a Process Improvement
workshop available to all employees through the
CityU program. The workshop is designed to guide
each participant in defining their processes and
analyzing them to determine opportunities for
improved efficiencies and cost reductions. Any
workgroup may request a workshop session or
assistance in facilitating a team.
Throughout the years the City of Lakeland has gained
improvements through many Process Improvement
Project Teams. The following is a list of those teams:
Process - Development Review Process (DRT).
Production Maximo Work Order - Reduced
Maximo Work Order backlog by 50% and defined
and implemented an improved process to
maintain reduction.
Meter Data Cradle to Grave - Identified the life
process of an electric meter. Established
process to reconcile all meters, ensuring every
active meter is billed and every inactive meter is
accounted for.
Plant Training and Qualification - Identified all
Plant Training & Qualifications for Power Island,
Coal Yard, Water Operations, Maintenance/
Crafts, Unit 5 and Unit 8.
Lakeland Police Department (LPD) Hiring -
Identified and improved the selection and
recruitment processes for the Sworn Officers,
Sponsorships, PSA, ECS and Civilian positions
within LPD.
Facilities Charges - Established a process in
which all facilities charges are tracked,
maintained and billed. Created a central
repository for all facilities charge documentation.
Customer Office Project - Identified gap between
current performance and the customer
requirements of Walk-In clientele. Proposed
changes to eliminate the performance gap by
maximizing the use of our staffing resources and
facilities, along with recommendations to reduce
operating costs. Communicated and approved
changes were implemented October 1, 2009.
Strategic Planning and Performance
Measurement - Identify and improve the Strategic
Planning and Performance Measurement
Process.
Collections Project - Identified the cause and
effect between the collection timeline and arrears
and uncollectibles. Proposed changes to the
timeline that streamlined the process and
reduced Lakeland Electric arrears and debt.
Communicated and implemented changes.
Customer Numbers in the Utility Management
System (UMS) - Identified a process for assigning
and maintaining accurate customer numbers
within the current UMS billing system.
Pole Attachment - Developed a process to
support (manage, track and bill) the proposed
POLE ATTACHMENT LICENSE AGREEMENT.
Water Master Meter - Identified the processes for
capturing data as it relates to commercial and
residential water master meter removal,
installation, recording, documentation and
database
Subdivision Review Team (SRT) – To identify
and improve the Subdivision Review Process - In
process.
Development Review Team - Identified and
improved the Commercial Site Plan Review
maintenance.
The Lakeland Center RPI Event
D-14 Fiscal Year 2010 Annual Budget

Process Improvement Teams
Rapid Process Improvement (RPI)
In an effort to further pursue efficiency and
effectiveness. Last year the City, through the
Performance Excellence Division, introduced the
Rapid Process Improvement (RPI) methodology for
projects meeting criteria that enable project
completion within one week. RPI is designed to
utilize employee expertise to quickly reduce or
eliminate waste in work processes focusing on low
cost or no cost solutions.
There are several methods in which processes
are traditionally identified for areas of
improvement Strategic Planning, Project Pipeline,
Task Teams and Problem Identification.
The City of Lakeland chose to have the Senior
Leadership Team submit processes for
improvement for the kickoff of the pilot RPI Plan.
A group of ten employees from five departments
within the City, were trained to become facilitators
in a week long session held in June of 2008.
Several RPI events were scheduled between July
and January 2009.
The Lakeland Center – Shipping & Receiving
Process
Risk Management – Annual Benefits
Enrollment
Human Resources – Mapping of the
Disciplinary Process
Parks and Recreation – Special Events
Process
Information Technology – Employee
Termination Security Access Removal Process
Risk Management (Purchasing) – Inventory
Issues at Storage Yard
Finance – Accounts Payable Process
Lakeland Electric – Contracts Process
Mapping
Lakeland Electric – Web Self Service Process
Mapping
Three of the four departments outside of
Performance Excellence trained in facilitating RPI
events are moving forward in utilizing the tools,
two of which are conducting their own RPI’s.
We are currently in the process of identifying
viable projects, recruiting potential RPI facilitators
from non-participating departments and
scheduling upcoming events.
Act
•Make Adjustments
• I.D. Lessons Learned
• Standardize
•Replicate
• Communicate Remaining Issues
• Develop Next Steps
Check
• Track Implementation
•Adjust Plan
• Evaluate Results
RPI Process Wheel
7. Remaining
Issues and
Future Plans
6. Ensure Results
5. Implement
Start
Excellence
4. Identify
and
Select
Solutions
• Next Steps from “Act”
•Identify Process
• Develop Scope
• Develop Mission
• Identify & Secure Resources
• Develop the Project Charter
• Form the Team
1. Set Direction
2. Understand
Process
3. Identify
& Analyze
Barriers
Plan
• Develop Baseline Process Map
• Identify High Level Issues & Barriers
• I.D. Root Causes
• Select Solutions
Do
• Redesign Process & Tools
• Develop Implementation Plan
• Implement the Plan
Step 1 is a planning session held with the
Champion/Sponsor and the Project/
Implementation Leader.
Steps 2, 3 & 4 are accomplished by the team
during the RPI event week.
Steps 5, 6 & 7 are facilitated by the Project/
Implementation Leader, following the event.
Characteristics of a viable RPI candidate:
No known “best performers” to benchmark.
Process to be improved is known.
Problems are within the process – not outside
Finance - Accounts Payable RPI Event
D-15 Fiscal Year 2010 Annual Budget

Department Performance Levels
Each of the City’s departments develop a work plan
and new initiatives based on the current Strategic
Plan. The Business Plan then summarizes the new
initiatives and the Performance Budget summarizes
the resources allocated to each Activity and the
performance measures negotiated to define
acceptable results. The Program section of this book
(beginning on page D-35) gives a brief overview of the
Program Area summaries.
Significant Accomplishments for
Fiscal Year 2009
City Manager’s Office
Organizational Leadership/Administration
The City Manager’s Office (CMO) facilitated regular
and ongoing discussion forums of organization related
issues throughout the year with Department Heads,
senior leadership staff, and employees. The
organization’s value of employee engagement is
supported through a philosophy of open, two-way
communication practiced through regular staff and
employee meetings, interactive web information
exchange, staff committees and task forces, Annual
Employee Meetings and other opportunities that
encourage active participation and communication in
administrative decision-making. City Administration
took a high profiled lead early in Fiscal Year 2009 to
prepare the organization for long term fiscal challenges
being faced by the organization, community, county,
state and nation. The CMO engaged the senior
leadership staff in workshops focused on the City’s
fiscal health and wellness which led to the
identification and prioritization of Municipal Core
Services provided by the organization to the
community and in support of its governance
responsibilities. We will continue to use this efficiency
and process improvement model to streamline and
ensure a level of community services that meets the
highest demand and quality.
Strategic Planning, Budget Development and Financial
Oversight
For the 2009 Fiscal Year, the City of Lakeland was
awarded a Distinguished Budget Presentation Award
from the Government Finance Officers Association
(GFOA) in recognition of the budget document’s
layout, planning, content and overall presentation and
conformance as a policy document, financial plan,
operation s guide, and communications device. In
development of this year’s budget that was challenged
by tax reform and declining revenue sources from a
multi-faceted economic downturn, integration of the
budget and the 5 year strategic planning initiative was
a key focus. The Annual City Commission Retreat
emphasized fiscal health and wellness principles in
combination with a new “Budget by Priorities” Model
and resulted in the weighting of Strategic Operating
Plan’s 5 goals by the Commission, redefining expected
outcomes from collaboration with community
stakeholders, and the establishment of a governance
goal and its related outcomes. Core Municipal
Services were aligned to strategic planning results,
graded and prioritized for budgetary allocation.
The GFOA also awarded a Certificate of Achievement
for Excellence in Financial Reporting for the
Comprehensive Annual Financial Report for the year
ended September 30, 2008. The compilation of
financial reports satisfied both generally accepted
accounting principles and applicable legal
requirements. This year’s financial audit implemented
enhanced governmental standards including new
governance planning and review requirements. A
comprehensive review of information technology
controls for key financial related applications was
conducted with recommendations implemented.
Labor Relations
The CMO has been actively engaged during the year
through its management and negotiating teams with
the Utilities Workers Union of America (UWUA) Local
604. Negotiations for their first collective bargaining
agreement have been ongoing from August 2007 to
March 2009. The City and the Union had reached
agreement on 49 articles, although the union declared
impasse over wages in April 2009. At the time of this
writing, the matter has been heard in a hearing before
a Special Master and could come before the City
Commission for a final determination or imposition
after exhausting all other remedies. A majority of
employees in the Water Utilities Department voted
“No” in a June 2009 election when the UWUA sought
to represent them as a collective bargaining agent.
Negotiations for new collective bargaining agreements
have commenced with the International Association of
Firefighters (IAFF) whose contracts expired on
October 1, 2008 and the Police Benevolent
Association (PBA) whose contracts expire on
September 30, 2009. The organization also completed
the successful separation of the Police Retirement
System from the City General Retirement Plan in
accordance with PBA Collective Bargaining Agreement
terms and state standards. Work commenced on
companion pension separation plan involving
Firefighters in conjunction with the negotiation of the
IAFF successor Collective Bargaining Agreement. The
successful separation of the Civil Service Board from the
D-16 Fiscal Year 2010 Annual Budget

Department Performance Levels
City Manager’s Office (cont’d)
General Employee Pension Board in accordance with
enactment of Legislative Local Bill also occurred.
Implementation of new Civil Service Rules and
Procedures which were used effectively in the City’s
first recorded layoffs involving personnel in the
Building Inspection Division, which were administered
in the absence of any related appeals to the Civil
Service Board.
Economic Development
The City continues to work closely in partnership with
the Lakeland Economic Development Council (LEDC)
on high-skill, high-wage jobs to improve Lakeland’s
economic opportunity and quality of life goals. The
initiative is focused on recruiting and retaining
companies with enabling technologies which support
high-skill and high-wage employees and manufacture
complex research-oriented products. Progressive
developments of the past year in concert with the
LEDC included the construction and opening of
WellDyne RX, a pharmaceutical company providing
mail order presciptions; opening of a new instant-ticket
printing facility by GTECH, an international producer
of scratch off lottery tickets; progress on the
development of the new University of South Florida
(USF) Polytechnic University campus including the
CMO’s participation in the facility construction
management firm selection process; negotiations in
conjunction with the Downtown Community
Redevelopment Agency (CRA) in support of the USF
“Blue Sky West” business incubator in downtown
Lakeland; and expansions by Saddle Creek Corp., a
warehousing and transportation logistics company,
Firmenich, a Swiss flavor and fragrance company, and
baked-goods giant Pepperidge Farm.
Community/Downtown Redevelopment
CRA activities continued on a methodical and brisk
pace within the Dixieland, Downtown, and Mid-Town
areas of Lakeland. The activities in each area are
outlined in redevelopment plans and guided by
constituent-represented Advisory Boards that make
budget, program and project recommendations to the
City Commission who make up the CRA’s Governing
Board. While the CMO has always overseen and
been involved with CRA staff activities and
recommendations, in 2009, the CRA division was
officially restructured reporting to the CMO.
Accomplishments of 2009 are highlighted under the
separate CRA’s section. Also during 2009, the City
retained professional consultants, Glatting Jackson, to
lead a collaborative discussion between the Lakeland
Downtown Development Authority (LDDA),
Community Redevelopment Agency Board, City Staff,
Community Stakeholders and the general public
regarding important community and downtown
redevelopment initiatives over the next 10 years. A
Strategic Direction Plan under the Lakeland
Downtown CRA Vision was developed and designed
to balance the dual goals of economic development
and the retention of community character recognizing
the partnerships and number of projects already in
place that have produced significant
accomplishments. The purpose of the ongoing plan is
to identify initiatives that will require additional or new
focus by the CRA/LDDA in order to assist downtown
Lakeland in continued physical, social and economic
enhancement.
Policy Formulation, Recommendations and
Implementation
Policy statements help ensure clear, concise and
consistent performance guidelines and practices
throughout the organization towards fulfillment of City
goals including federal and state legislation as well as
local ordinances and administrative policies.
Intergovernmental policy initiatives required a high
level of attention by the City of Lakeland during the
past year with highlights including legislation
authorizing Polk County to become eligible to
advance a tax levy referendum for consideration of the
Charter County Transit System Surtax as a means to
expand mass transit services; funding in the State
budget for the new University of South Florida (USF)
Polytechnic campus; Senate Bill 532 providing for a
constitutional amendment to be on the November
2010 ballot reducing the limit on the maximum annual
increase in the assessed value of non-homestead
property from 10% to 5% and providing an additional
homestead exemption for first-time homebuyers;
legislation to limit local government’s ability to
establish and collect impact fees; and state legislation
that did not pass involving a uniform Red Light
Camera Enforcement Program. Extensive legislative
and administrative work was also involved in
advancing the City’s local and regional concerns with
the implications of the proposed SunRail commuter
rail service and the CSX Winter Haven Integrated
Logistics Center (ILC). Efforts involved meetings and
negotiations with state and local elected officials,
testifying before House and Senate Committees,
presentations to area stakeholder organizations and
serving as liaison with Central Florida municipalities,
organizations and their respective lobbyists. The
legislative vehicle for the issue in the Senate (SB
1212) which cleared three committees in the Senate,
D-17 Fiscal Year 2010 Annual Budget

Department Performance Levels
City Manager’s Office (cont’d)
but ultimately was defeated on the Senate Floor, was
intended to finalize the Central Florida Commuter Rail
agreement between the Florida Department of
Transportation (FDOT) and CSX. The bill also
included language negotiated between the City and
the FDOT to allow for an alternate freight route away
from downtown Lakeland and required a Preliminary
Design & Engineering (PDE). Additional related work
on the issue involved considerable planning and
coordination for the City-sponsored Regional
Connectivity Summit, ongoing representation
throughout the FDOT District I Alternative Rail Study
and assistance with the legal strategies associated
with the legal review of the Winter Haven CSX ILC
Development of Regional Impact (DRI).
Administratively, major city-wide policies regarding
disciplinary management and emergency conditions
management were revised and distributed to
employees. The CMO also established the
Retirement and Health Insurance Task Force to
involve cross-representational interests in achieving a
solution to Governmental Accounting Standards Board
(GASB) 45 impact involving the associated retirement
health insurance subsidy challenge. The Task Force
is currently finalizing their recommendations regarding
Deferred Retirement Option Plan (DROP) and will
soon begin work on exploring options for other
pension-related issues.
Intergovernmental Relations
The CMO in conjunction with the Community
Development Department secured a $1.0 million
Office of Tourism, Trade and Economic Development
(OTTED) grant in conjunction with the GTECH
economic development project to finance future
signalization of the east and west on/off ramps at I-4
and County Line Road. Additionally, legislative efforts
also assisted in the award of a $27.6 million federal
stimulus funds in conjunction with the Florida
Department of Transportation for the construction of
the East-West Road Project to service the USF
Polytechnic Campus and Williams DRI.
discharge resources. The final arrangement assured
the City the long-term ability to pump a minimum of 9
MGD from the Northeast Wellfield for raw water
supply to the Combee Water Treatment Plant. The
initiative also resulted in a rare 20-year CUP solely
from groundwater sources. Lastly, the CMO worked
closely with the Lakeland Police Department in the
development of creative Public-Private partnership
with the Drug Resource Prevention Center to maintain
drug awareness training in local schools following
elimination of the Lakeland Police Department DARE
program due to budget cutbacks.
Community Redevelopment Areas (CRA’s)
Downtown: In FY2009, the Downtown CRA Plan
Update was completed with the help of Glatting
Jackson. The update allowed for a complete
reevaluation of the community’s vision for Downtown.
The resulting vision, “Downtown Lakeland as a
regional center with a vibrant mix of high quality
residential, retail, professional, civic and entertainment
activities within a continuously enhanced urban and
historic setting,” has been illustrated in a new
document which should serve to guide the work of the
LCRA in Downtown over the course of the next ten
years.
Mid Town: Several housing-related initiatives have
continued in FY2009. The Acquisition and Relocation
Pilot Program in the medical area near the hospital
has resulted in the application of relocation assistance
to four transactions and has allowed for the successful
negotiation to purchase 21 properties since program
inception in FY2007. Implementation of the Parker
Street Conceptual Development Plan continues with
the use of the Home Buyer Assistance Program for
families who want to live in the target area, as well as
the construction of two new homes. The CRA is also
branching out into rehabilitation of CRA-owned
structures for resale, as well as releasing CRA-owned
lots to not-for-profits in order to allow them to build
new, affordable units.
Design and construction drawings for roadway
The CMO also assisted the Water Utilities Department enhancements which will convert E. Parker Street
and City Attorney’s Office in the coordination of from N. Massachusetts Avenue to N. Lake Parker
negotiation strategies and related efforts associated Avenue from the current four-lane roadway section to
with the City’s award of a successor 35.03 Million a two-lane roadway section with an intermittent turning
Gallons per Day (MGD) Consumptive Use Permit lane, medians and bike lanes are in the process of
(CUP) from the Southwest Florida Water Management development by the City’s Engineering Division. This
District (SWFWMD) and in the companion City- project, which is slated for construction in FY2010, is
SWFWMD-Tampa Electric Company (TECO) made possible by a matching grant from the Florida
Reclaimed Partnership Initiative agreement securing Department of Transportation (FDOT) Enhancement
value for wetlands water
Funds.
D-18 Fiscal Year 2010 Annual Budget

Department Performance Levels
Community Redevelopment Areas (cont’d)
Dixieland: FDOT completed major roadway
improvements in the district in FY2009. This included
the milling, resurfacing and striping of the SR 37
roadway and some curb and sidewalk repairs. At the
signalized intersections, pedestrian countdown timers
were installed to replace push button poles. In
addition, where there was sufficient right-of-way FDOT
took the opportunity to upgrade ramps and curb cuts
to meet the Americans with Disabilities Act.
The CRA also began aggressive implementation of
the marketing and branding initiatives which were
introduced in FY2008. These included a continuation
of cluster branding to promote existing identified
business clusters as well as educational workshops to
provide business tips and techniques. Property
owners continue to be offered financial incentives
intended to encourage investment through Design
Assistance and Façade Improvement matching
grants.
The CRA shifted its focus from SR 37 to the alleys
behind the commercial properties by making the
decision to complete design prototypes for three alleys
within the district. These prototypes outline proposed
improvements to the alleys with a focus on both
function and aesthetics. It is intended for these
improvements to be made in FY2010.
Performance Excellence
The Performance Excellence Team became a Division
of the City Manager’s Office, formed to take the lead
on “Managing the Journey” from Strategic Plan to
Budget. This Journey is defined as assisting
departments in determining what is important to the
Citizens of Lakeland and measuring results to provide
a clear understanding as to whether we are meeting
their objectives. The following individual pieces make
up the Journey and affect every organization in the
City of Lakeland:
Commission Retreat
Sr. Leadership Workshops
Core Service Prioritization
Integrated Strategic Planning & Budget
Calendar
Budget Kick-Off Meeting
Budget Review/Proposal Process
Table of Organization Review/Proposal
Process
Manage/Integrate Performance
Measurements:
Operational
Key Success Indicators
Florida Benchmarking Consortium
Process Improvement
The Baldrige/Sterling Criteria, encompassed in the
outlined above, provides guidance, tools and support
to the organization in taking the necessary steps to
achieve meaningful results and assists in:
Strategically considering current and future
challenges
Aligns people, resources and processes to
achieve goals
Measures performance and adapts plans in a
changing environment
Aligns resources with approaches such as
‘Process Improvement’ initiatives
Improves communication, productivity and
effectiveness
In FY2009 the Performance Excellence Team worked
diligently to introduce the Core Service Prioritization
Process to the City of Lakeland. This new process.
entailed working with each department to develop a
listing of their Core Services and connectivity to the
Strategic Operating Plan. This information was used
as the basis for the FY2010 Budget Development.
FY10 will continue the Core Service Prioritization
process with further development, refinement and
connectivity of performance measurements and citywide
key success measurements.
Police
The department continued the process of recruiting
qualified minority and protected class employees to
ensure its diversity levels reflect those of the city it
serves. Overall, department levels changed from 82%
white, 12% African-American, 5% Hispanic, and 1%
other to 79% white, 15% African-American, 5%
Hispanic and 1% other.
The department experienced significant budget and
personnel cuts in the summer of 2008. The budget
was reduced by over $1.5 million and a total of 39
positions were permanently removed from the
department’s table of organization. This included 10
full-time sworn officer positions, 9 full-time civilian
positions, and 20 part-time employees. Sworn
personnel previously assigned to the DARE and
GREAT programs were reassigned to other duties.
The cuts continued in the FY2010 budget. The
department’s budget reduction target of over $600,000
was met through such measures as the elimination of
D-19 Fiscal Year 2010 Annual Budget

Department Performance Levels
Police (cont’d)
the aviation unit, reduction in overtime and personnel
and other operating expense reductions.
The department continued its commitment to serve
the citizens of the city through its community-oriented
policing philosophy and its problem-oriented policing
concept. It also continued to encourage and empower
neighborhoods to work in partnership with the
department and to take a more active role in their own
safety and security.
The department continued its commitment to the
children of the city through its support of the various
activities (athletics, mentoring and tutoring) of the
Police Athletic League.
The department met the challenges of reduced
revenue due to the economic downturn and various
property tax initiatives without significant service cuts
(DARE and GREAT being the notable exceptions).
Airport
Central Florida Aerospace Academy opened its
doors with the 2008-2009 school year at the
Airport on the Sun ‘n Fun leasehold thus
furthering the joint effort to bring aviation related
training to the airport and the community.
LAL was successful in recruiting NetJets’ base of
operations for Super Bowl 2009. With over 100
jets on the airport during the event, LAL gained
the reputation as a first class and convenient
airport.
The airport completed enhanced taxiway
centerline markings for FAA compliance.
Several FDOT/FAA Grant projects have been
completed or are nearing completion. These
include the installation of new security fencing and
access control systems on the Airport that gives
us heightened security on the field.
A new lease was completed that includes office
and warehouse space of 30,000 sq. ft. at
Lakeland Airside Center with At Your Door Moving
and Storage, LLC.
The Airport hosted a very safe and successful 35 th
Annual Sun ‘n Fun Fly-in, named Spring Break for
Pilots!
New programs hosted in 2009 included United
Flying Octogenarians (UFO) in January and a
very successful Cirrus Pilot Proficiency Program
in February. The airport again hosted Wings ‘n
Things, the Beechcraft Pilot Proficiency Program
and the remote control aircraft events Top Gun
and Florida Jets.
Successfully began implementation of the Maximo
Work Order System to enhance better response
for support of our tenant’s facility issues.
Installation of Property Management software to
enhance leasehold management and airport
accountability.
Designed and purchased runway marking
banners for use during Sun ‘n Fun 2009. They
are highly visible and double as threshold
markings, eliminating the required future removal
of paint and preserving airport pavement.
Electric Utility
Implement Compliance Division; identify
applicable NERC/FERC compliance standards for
Lakeland Electric in preparation of audit to be
conducted in December of 2010. Completed spot
audit in June 2009. Conducted a Compliance
Awareness training program for targeted
workgroups. Continue work on RFP for on-site
Compliance Program Audit Consultant.
Install 0.5 Mw of Photovolatics by end of 2009.
Contract approved for Installation of Residential
Solar Hot Water Heaters.
G-Tech New 3 MW Industrial load energized.
Ongoing initiatives of the Transmission and
Distribution Expansion plans.
Implement Visual Job Planner for Transmission
and Distribution.
Optimize our current fuel status and consistently
manage our fuel inventory for premium efficiency.
Continuous workforce management plan, that
addresses the aging workforce and identifies
critical specific positions that will benefit from
cross-training and succession planning.
Rapid Process Improvement Initiatives for
optimum performance.
Implemented a new safety program/task force for
production.
Major units available for generation Equivalent
Availability Factor 81.95%.
Achieved by-product revenue of $243,328.
Design and implement web-based customer
transaction capabilities.
Design and propose SmartGrid Solution
Re-established 230 KV tie.
Implement Production’s Maximo PM Program.
Selective Catalytic Reduction (SCR) project
completed.
D-20 Fiscal Year 2010 Annual Budget

Department Performance Levels
Retirement Services
Employees’ Pension System
December 2008 the Board replaced Asset Consulting
Group with Bogdahn Consulting. Bogdahn
Consulting produced a revised Investment Policy
Statement which was adopted by the Board in March
2009. Bogdahn Consulting recommended the
replacement of four investment managers along with
a new investment strategy.
An Investment Committee was formed and began
meeting in April 2009. The Committee is comprised
of three members of the Employees’ Pension Board.
These members are tasked with reviewing the plan’s
asset allocation and each investment manager.
January 2009 the plan’s actuary began certifying
benefit calculations as an added layer of control.
Police Officers’ Pension System
The Police Officers’ Supplemental Pension Plan is
now a stand-alone retirement system dedicated to
the singular pension benefit of sworn officers. The
establishment of a pension ordinance, board of
trustees, summary plan description, Investment
Policy Statement and renewal of contracts with
current providers was among the items required to
ensure the plan is operating legally. A new asset
allocation model was implemented as assets and
liabilities from the Employees’ Pension Plan were
transitioned.
All benefit calculations are now certified by the plan’s
actuary. After careful scrutiny of current police retiree
benefits, it was discovered some members had been
underpaid and corrective actions were taken to make
them whole.
Firefighters’ Supplemental Pension Plan
A workgroup has been established to begin work on
a new Firefighter Pension Plan. The plan’s actuary
will be costing out the state’s minimum benefits.
Deferred Compensation Plan and Defined
Contribution Plan
Monitored by Allen & Company’s Investment Team.
Allen & Company meets with Retirement Services at
least once per quarter to discuss due diligence
performed on the plans. October 2008 the
department kicked off its first annual National Save
for Retirement Week to increase the awareness of
the importance of saving adequately for retirement
and the availability of tax-deferred employer
sponsored retirement savings vehicles.
Retirement Health Savings Plan
Implemented the program in conjunction with ICMA-
RC, allowing members to accumulate assets to pay
for medical expenses on a tax-free basis. The plan is
mandatory for non-union employees hired after
January 1, 2003. The department administers the
new plan and ensures timely automatic enrollment of
all new hires.
General Office
Implemented new death audit procedure utilizing a
third party company saving City staff time and effort.
Implemented the process to become a paperless
office. A part time employee is working to scan all of
the retiree files.
Communications
Deferred Retirement Option Plan (DROP) members
now receive quarterly statements showing payments
and accrued interest. Members of the Employees’
Pension Plan now receive personalized benefit
statements annually. The department now produces
a semi-annual Retiree Newsletter.
Parks & Recreation
Parks
The Parks Division had various landscaping projects
that impacted the City in many different areas.
These landscaping projects include Common
Ground, Kelly Recreation Complex, Kryger Park,
areas of Lake Mirror Park, Coleman Bush building
and other right of way projects that enhanced the
entrance ways into Lakeland.
Current projects in development or construction
include restroom renovations for Dobbins Park, Lake
Parker Park and Southwest and Westside
Complexes. A new boiler unit will be installed in the
Minor League Clubhouse at Tigertown and all of the
outfield wall pads at Marchant Stadium will be
replaced. Another much needed project currently in
progress is the structural repairs to Henley Field.
D-21 Fiscal Year 2010 Annual Budget

Department Performance Levels
Parks & Recreation (cont’d)
Spring Training with the Detroit Tigers was highlighted
with teams from other nations training at Tigertown for
the World Baseball Classic. Tigertown played host to
the Chinese National Team, Team Venezuela and
Team Panama. Also, two weeks after Spring Training,
Tigertown was host to Team Sweden for two weeks.
Recreation
Technology continues to be an important aspect of the
Recreation Division’s success. Implementation of
online registration for tennis camp and swim lesson for
the Beerman Family Tennis Center and the Aquatic
Operations provided a higher level of customer service
for our patrons and has been a huge success. 15% of
tennis participants registered on line, The Recreation
division continues to improve the website. Video
coverage of our facilities available for rent are now
online.
Newly renovated Kelly Recreation Center and Coleman
Bush Building will provide additional space to
accommodate increased customer usage and program
opportunities for many years to come.
Libraries
Library staff strives to meet the needs of customers
through delivery of library materials in a variety of
formats to include free access to online audio books
and an expanded online video collection. Library use
and Circulation statistics continue to rise system wide.
Public access computers are consistently in high
demand at all facilities and the elibrary South Lakeland
and the Main Library offer free adult computer classes
which focus on a range of basic computer skills to more
in depth software program instruction.
FY2009, Library capital Improvement projects focused
on technology through the replacement of current
public access computers at both the Main Library and
Larry R. Jackson Branch Library. Because the Friends
of the Library of Lakeland purchased new computer
furniture for the branch, a total of 24 public access
workstations is now realized. The Library
implemented a reservation software system for
computer sign up which helps monitor limits of time per
user and allows customers to sign themselves up
without staff intervention.
Cemeteries
The Cemeteries Division continues to provide a well
maintained burial park for the citizens of Lakeland.
Will continue successful maintenance contract for the
Roselawn Cemetery Complex. Completed a land swap
of 4.9 acres with Rogers Brothers of Highland City.
Purchased a new 48 niche columbarium.
Cleveland Heights Golf Club
Activity at Cleveland Heights was down due to the
economy for the current fiscal year as individuals
experienced discretionary spending. Public play was
down, but tournaments were down 40% from 2008.
Memberships were down 20% from 2008 due to
attrition and the economy.
Eliminated the Accountant III position and under-filled
with Office Associate II in the middle of the 2009
budget.
Higher fuel costs have impacted cost of goods and
these costs are being passed on through higher menu
prices.
Human Resources
Employee Relations
114 employees graduated from the City University
(CityU) in FY2009; 111 CityU classes were offered, to
which 1,320 employees attended. The 3rd and 4th
Certified Public Manager classes will graduate 39
employees in September of 2009. A COL CPM Alumni
group was formed from the total of 60 CPM graduates
to promote process and policy improvements and to
serve as an internal “think tank” on citywide issues.
Pay for Performance launched in its Beta Year
citywide, with the exception of Lakeland Electric (LE)
union positions although their evaluation materials are
in development. Training has been provided to more
than 159 supervisors to date through on-going P4P and
Performance Evaluation Training. Citywide briefings
were provided prior to the “go live” date for all
interested employees and through the Employee
Association. CityU School of Professional Studies
Office Professional Certificate programs will launch in
the fall of 2009 to support the training needs of our
clerical staff citywide. Briefings and advisement
D-22 Fiscal Year 2010 Annual Budget

Department Performance Levels
Human Resources (cont’d)
Information Technology (IT)
sessions for those staff have been held and/or
scheduled. Three Municipal Internships were provided
and 5 COL participants were placed in the LEDC
Summer Leadership Program.
The Policy review team has reviewed and rewritten five
policies which will be eventually submitted to
management for approval. Support has been provided
for every major City department during the year as well
as the Rapid Process Improvement team. The support
has included: meeting and/or department retreat
facilitation; Individual Development Plan (IDP) training
and development; presentation/video communication
support; In-Site resource development; PeopleSoft and
Pay for Performance (P4P) consultation, research and
support; and specialized training.
Two HR department retreats have been conducted to
assist in uniting the department, improving upon
service delivery and process improvement.
Civil Service
Civil Service continues in its effort to make our
operation world class by updating, standardizing, and
utilizing best practices with regards to our core
responsibilities of selection, examination, qualification,
registration, employment, promotion, as well as the
oversight of the removal, suspension, demotion,
reduction and discharge of employees within the Civil
Service. Progress has been made towards our internal
goals; our core service performance scores compare
rather well in the Florida Benchmarking Consortium’s
FY2008 report on Human Resources measures.
Examples include top tier scores in average number of
days it takes to fill positions, employee retention and
efficiency/cost of HR services. Additionally, we have
instituted a new online/electronic application system
with the help of our IT Department. The system is
currently in use and allows efficient and accurate
application processes without the need for labor
intensive data entry, recovery, or analysis by our staff
in Employment Services. Additionally, we move all
newly generated Civil Service documents to electronic
versions and moved approximately 15% of existing
employee records to LibertyNet for ease of review and
retrieval. Lastly, we have revamped several portions of
our website, have recruited more talent into our
Assessment Services workgroup, are in the process of
reviewing how to best service our internal customers
with a recruiting “toolkit”.
There was a focus on project delivery in FY2009 with
163 projects on the approved project plan as the
FY2009 year began. As of July 2009 the plan has
grown to 262 projects. 106 of these projects are
complete, 63 are currently active, 13 were cancelled
and 80 are pending. We are working closely with our
business area customers to plan, schedule and
complete work based on priority and business value.
Our project management focus this year will be to
ensure all available IT resources are focused on the
highest priority work. Priority and work assignment will
improve based on the quality of our plans early in the
year. To ensure high quality, timely project delivery the
IT Development Team is now led by three managers
each focused on supporting their business customers.
There are two Systems and Programming Managers
and the Public Safety Manager. Project metrics were
introduced with the goal of completing 22.5% of the
base 163 planned projects each quarter. As of the end
of the third quarter FY2009 74.8% of the base 163
planned projects were complete. A productivity metric
of 65% was introduced into the Application
Development Division. At the end of the third quarter
FY2009 this metric was tracking at 60%.
Some very notable project implementations this year
include the Tiburon 911 Computer Aided Dispatch
system for both Police and Fire. This project went live
in May 2009. The next phase for Records
Management is planned to go live in early 2010. As of
July, over 1400 phones have been converted to the
new Voice over Internet Protocol (VoIP) switch and the
remaining 400 phones should be complete by the end
of August. Critical Data Center infrastructure
improvements were completed including the installation
of a new Uninterruptible Power Source (UPS) and new
air conditioning (HVAC) systems. Upgrades to Oracle
Financials, Colors and PeopleSoft were completed and
the Maximo upgrade should be 60% complete by year
end. UMS Dashboard was implemented as were
numerous new UMS reports. New on-line functionality
Did you know….
Lakeland is ranked 20th by Bizjournals.com
among the 2008 Growth Center Rankings
measuring 5-year population, employment
and income growth for the top 100 metro
areas in the US
D-23 Fiscal Year 2010 Annual Budget

Department Performance Levels
IT (cont’d)
for job applicants and on-line registration for Parks and
Recreation programs, classes and activities were
implemented. Infrastructure set-up, testing and support
was provided for the red light camera (ATS) project.
These are just a few of the 106 completed projects as
of July.
A significant concern for the Department of Information
Technology is demand management. Our resources
are limited and demand from our business customers
for business automation and efficiencies from
technology is growing. We are challenged to provide
Key Service Indicators to our business customers, City
Management and our community that show quality
work on the high priority items. Unfortunately we will
not be staffed to meet all requests and many projects
must be placed in the back-log. Another concern is the
development of a financial planning process that
establishes fair and transparent IT rates and IT
expense allocation to all business departments. Every
department is looking for efficiencies and we want to be
a key player in finding solutions that work. We need to
clearly show when additional investment in IT will
provide an overall financial return for the City. And we
must provide clear justification for required IT
maintenance and support to prevent unnecessary risk
and technology failure. This requires a trained and
qualified staff and use of IT suppliers and contractors
when necessary to supplement for unique skills and/or
available hours to complete high priority work.
The Department of Information Technology is
committed to continue to raise the bar of our own
performance and to provide high quality, timely support
to our business customers. We understand the need to
increase our efficiencies by teaming with other
municipalities, using standard technologies and best
practices and eliminating any waste through process
improvement.
Internal Audit
During fiscal year 2009, the Internal Audit Department
completed its significant commitment to the external
auditors in the completion of the City of Lakeland’s
annual CAFR audit. The department has scheduled
and is in the process of reviewing several of the City’s
operating processes including the UMS billing system,
the Electric Department’s fuel hedging program and the
unmetered street lighting system. Follow-up reviews
have been scheduled for the Electric Department’s coal
inventory and Public Works Construction and
Maintenance’s supplies inventory. The Internal Audit
Department served on the City of Lakeland’s Core
Services Grading Committee, is a participating member
of the Fleet Utilization Task Force and is serving as a
resource in the conversion and implementation of the
new purchasing card and asset management systems.
The Lakeland Center (TLC)
Through “Superior Events and Quality Entertainment”
The Lakeland Center Management team continues
efforts toward developing an event mix that will provide
the community an entertaining and diverse mixture of
events for the entire Lakeland and Polk County
community. As we deal with negative impacts from the
sagging economy, we have continued to embrace a
conservative business approach in order to eliminate or
reduce most of the difficulties we could experience in
developing new events. We are focusing on growing
and maintaining returning events. Our approach
presents an event schedule that considers the mood of
the community as well as the economy. We strive to
bring some “life” into our mix and the community at the
same time.
An increase in rental rates and parking fees has had a
very positive impact for TLC. While our total arena and
theater events occupancy has decreased almost 19%
for the past year from 514 days to 410 we have
increased average revenue per event (for these two
facilities) by 40%. This reflects our effort towards
maximizing our revenue potential for each individual
event. During the same period we experienced a
reduction of almost 23% for occupancy / utilization of
the meeting and conference facilities. With the
increase in rates we were successful in increasing the
average rate for these facilities by almost 80%
from .026 cents per sq. ft. to .047 cents per sq. ft.
Despite the reduction in total events, we attracted
slightly greater than 500,000 guests to TLC during the
year. As a result of these efforts we increased total
departmental income by almost 50%. Actual gross
operating profit (before utilities) improved slight over
$773,000. For the year, our operating loss (including
utilities) was decreased by $928,000 over the previous
year.
TLC Marketing team has increased our email mailing
list to a new high. At this point over 100,000 addresses
are included in our data list. This provides us
unprecedented exposure to present clients and
potentially new clients like never before. The
D-24 Fiscal Year 2010 Annual Budget

Department Performance Levels
The Lakeland Center (cont’d)
opportunity to turn past customers into repeating
customers greatly enhances the chance for success
for our shows as well as those of outside producers.
The use of email, face book, tweeter and other similar
social networks provides us an ongoing opportunity for
sales and success. We continue to commit our
resources to Marketing and Promotion at a level we
feel will give us the required exposure to the West
Central Florida and Polk County Market. Last year
TLC received 3 ADDY awards recognizing their
superior Marketing programs. Included was a Silver
Award for the Series brochure. As a result of
economic conditions, meetings / conference planners
continue to struggle with the “AIG effect”. In order to
offset this we developed a plan to focus our sales
marketing on a regional level. This effort resulted in
several new tradeshow and community events for the
Center. Among these were: Spirit Sports Sunshine
Shoot Out 2009 ( the largest cheer event the Lakeland
Center has booked to date). Previously held in
Orlando, they are making their home in Lakeland for
the next 5 years. The Lakeland Women’s Show – The
first annual show was held in February 2009 and drew
over 2,000 women who enjoyed over 80 exhibits,
fashion shows, cooking and gardening demonstrations
and more. This event is booked again for 2010 and
2011 and has expanded to a 2-day show. The
Pampered Chef will hold their Florida Regional
Meeting in February 2010, International
Choreographed Ballroom Dance Association event will
bring over 1,000 delegates to the Lakeland Center
during their 4-day events in July 2011 and July 2014.
Our website at www.thelakelandcenter.com has been
overhauled in order to provide the latest and most
accurate, information for our clients and patrons. 90%
of the work to accomplish this renovation was
provided by in-house staff at a considerable savings in
time and budget.
Our partnerships with Feld Entertainment to host,
design, and build future Disney on Ice shows has
been extended. We will continue to host this
prestigious event through 2012. We also have hosted
two openings for Disney Live shows during the past
year in the Youkey Theater.
Some significant event highlights for the past year
were; the first appearance of Cirque Du Solei here in
Lakeland for eight shows. We were asked to host an
extended rehearsal for the national tour of Yannivoices.
Return engagements by Larry the Cable Guy,
Ron White and Bill Engval brought the blue collar
comedy tours to our stage for six shows. Our
entertainment events have provided us a viable hedge
against the reduction in meetings and conference
business.
The TLC partnership with Polk County Sports
Marketing continues to grow. During the past year we
hosted a variety of sporting events including Florida
Sunshine State games, the Southeast Fencing
championships and a large number of smaller sports
events. Co-op advertising with PCSM saved us
$54,000 in our marketing budget. Our relationship with
the Florida High School Athletic Association continues
to expand with the addition of the state high school
cheerleading championships set for 2010. This
reflects the positive experience FHSAA members, as
well as their athletes, are finding here in Lakeland.
Our operations team and engineers completed a wide
variety of projects that serve to improve the readiness
of our facilities as well as provide budget saving
throughout the year. Among these has been the
completion of the video security system, enhanced
lighting systems in the Youkey Theater and overhaul
of the sound system in the Jenkins Arena. In an effort
to support the Green initiatives of the City, as well as
TLC, we have partnered with Public Works in order to
replace all of the inefficient commodes, urinals and
sinks, within the TLC facilities.
Finance
After restructuring the City’s pooled investment
portfolio in FY2007 and FY2008 the Finance
Department has continued to actively manage these
funds consistent with investment guidelines adopted
by the City Commission. During FY2008 and FY2009,
returns on the pooled investment portfolio have
exceeded the mandated benchmark target by over
$20 million, generating significant additional resources
to help support City operations.
Participated in the selection of new banking vendor.
The scope of this project was to identify a vendor that
could provide the necessary banking services to fit the
needs to the City at the most economical price.
D-25 Fiscal Year 2010 Annual Budget

Department Performance Levels
Finance (cont’d)
Participated with Lakeland Electric Customer Service
as part of a project to develop, plan and implement
additional payment processes and options for Electric
customers. The scope of this project was to identify
and implement alternative payment options for
Lakeland Electric customers due to the closing of the
walk-in payment operation.
Completed audit requirements associated with the
issuance of the City’s Comprehensive Annual
Financial Report along with the audit requirements
associated with state and federal assistance awarded
to the City. The City was awarded a Certificate of
Excellence in Financial Reporting from the
Government Finance Officers’ Association (GFOA).
The process of billing and collecting insurance benefit
premiums has moved from the Payroll Office to
Finance-Customer Billing. There was a great deal of
work involved in moving this function including
reconciliation and verification of dollars owed for an
individual and the proper coverage that should be
billed. The customer now receives a formal monthly
invoice indicating coverage. All customers were
informed that penalties and possible third party
collection would result in securing payment.
Automation has been put in place allowing reminder
letters to be sent to the customer after day 30.
Implemented and deployed Dashboard to the Water
Department. This system allows for a view of the
various statistics that Water Management requested
to see on their display. It is graphical in nature and
allows the various individuals to see a variety of
information including: meter sets, revenue dollars,
impact fees, backflows, etc. The Dashboard
implementation and design for Water is the most
complex thus far and pushed the limits of the
application. It is hopeful that we will have Dashboard
implemented for Finance Customer Billing in the
coming year.
improvements were made that increased efficiency
and will continue to save time in the processing of AP
related documents.
In the past fiscal year, AP assisted in the
implementation of a new Purchasing Card (P-Card)
system which is an internet-based product of Bank of
America. The new system provides enhanced
monitoring and control over the City’s P-Cards and
offers reporting capabilities that are near “real time”
allowing Finance to better monitor P-Card activity and
to reconcile more quickly.
Public Works (PW)
Directors Office
Completed construction of Fairbanks Street
Improvements project.
Completed property acquisition for the Lake
Gibson Southwest Outfall project.
Acquired parcel for Pond Site K on the Lake
Parker Southwest Drainage Basin project.
Commenced the Wabash Avenue PD&E Study.
Commenced study on signal improvements to the
County Line Road/I-4 interchange.
Commenced design for the four-lane widening of
SR 33 between Jenkins Nissan and Melody Lane.
Finance Customer Billing is the contact for customers
wishing to come into the office to request an appeal of
a red light ticket or to ask general questions. It is
anticipated that we may become involved in
collections and lien assessment of personal property.
There is an average of 52 per month.
Did you know…..
Lakeland was ranked #17 by MSN.com
Real Estate “66 Cities where buying
makes sense”, July 2008
Accounts Payable (AP) participated in a Rapid
Process Improvement (RPI) associated with the
processing of requisitions. As a result, several
D-26 Fiscal Year 2010 Annual Budget

Department Performance Levels
Public Works (cont’d)
Directors Office
Implemented RouteSmart automated batch
process used daily by Bulk waste collection
drivers. Organizes collection order based on
location and drive time previously performed
manually.
Developed applications for Lakes and
Stormwater and Engineering to track NPDES
and Stormwater Inspection details.
Implemented iMaint (Fleet’s work order
application) for the Lakeland Fire Department.
Engineering Division
Completed design and permitting services for the
improvements of Carpenters Way from
Corporate Avenue to Wedgewood Estates
Boulevard.
Completed design of the following sidewalk
projects: W. Highland Drive from S. Florida
Avenue to Old Road 37, Central Avenue from
Sikes Boulevard to Ruby Street and Crystal Lake
Drive from New Jersey Road to Lake
Hollingsworth Drive.
Developed conceptual plan/preliminary design of
the Lake Hollingsworth Shoreline Restoration
Project at the Lakeland Yacht Club.
Completed an audit with FEMA improving the
City’s rating from Class 8 to Class 7 in the
National Flood Insurance Program Community
Rating System.
Processed and issued 274 right-of-way use
permits.
Reviewed 50 conceptual site plans for the
Development Review Team (DRT).
Reviewed 114 commercial site plan submittals
and 6 subdivision plats and site construction plan
submittals.
Inspected and recertified 20 SWFWMD permits
for 20 City stormwater retention facilities.
Completed neighborhood coordination, design,
public meetings and surveys of the following
traffic calming projects: W. Henderson Circle
from Lincoln Avenue to Oppitz Lane, Elgin Street
from Main Street to Fern Road and Crawford
Street from MLK Boulevard to N. Florida Avenue.
Construction and Maintenance
Construction projects completed: Lake Parker
Avenue Outfall; Lime Street Streetscape and two
-way Conversion; Ingraham Avenue Brick Street
Restoration; Massachusetts Avenue and Plum
Street storm sewer retrofit; North Florida Avenue
median and streetscape installation at Oak Street
New sidewalk construction (linear feet) – 1256
Lakeshore Drive (Parker Street to Memorial
Boulevard), W. Highland Drive (S. Florida
Avenue to Old Road 37) and N. Missouri
Avenue (adjacent to Citrus Connection bus
terminal)
Paving of dirt alleys (sq. yards) – 4,665
Resurfacing (sq. yards) – 391,112
Street sweeping (lane miles) – 8070
Sidewalk repairs (sq. feet) – 68,140
Storm sewer pipe cleaning (linear feet) – 28,212
Traffic Operations
Rebuilt traffic signal at Edgewood Drive and
Lakeland Highlands Road.
Rebuilt traffic signal at Lime Street and S. Florida
Avenue.
Upgraded 13 and installed 1 new solar powered,
pager controlled school zone flashers.
Upgraded 9 intersections in the CBD with new
cable and rigid mounted signals.
Upgraded 128 pedestrian signals within the CBD
to new countdown pedestrian signals.
Upgraded pedestrian crosswalk flashers on
Edgewood Drive and Gary Road to solar
powered, dual flashers.
Installed new external UPS at Edgewood Drive
and Cleveland Heights Boulevard traffic signal.
Completed upgrade of street name signage on
185 intersections to new ADA standards for
lettering height.
Did you know….
The Atlantic Coast Line Railroad
team from Lakeland were declared
state baseball champions in 1909.
Brick crosswalk construction - Kentucky and
Tennessee Avenue at Oak and Lemon Street
intersections.
D-27 Fiscal Year 2010 Annual Budget

Department Performance Levels
Public Works (cont’d)
Traffic Operations
Commenced upgrade of warning and regulatory
signage to new Federal Highway Administration
standards; 710 signs replaced.
Completed traffic studies at 289 locations.
Facilities Maintenance
Completed the Coleman Bush Community Center
remodeling/addition project.
Added an additional examination room at the
HealthStat facility.
Completed the concrete protective coating
warranty work on the seating area at Joker
Marchant Stadium.
Installed guard rails, completed sidewalk repairs
and recoated the stands at Bryant Stadium.
Painted the interior and exterior of the Kelly
Recreation Center.
Painted the interior and exterior of the Lakeland
Train Station.
Painted Bryant Stadium and Henley Field
facilities.
Completed structural and coating repairs at the
Main and Orange Street Parking Garages.
Replaced the chiller units and upgraded the
building automation system at the Lakeland
Electric Administration Building.
Completed the LPD Impound remodeling project.
Replaced the main Uninterrupted Power Supply
(UPS) unit at City Hall Data Center.
Lakes and Stormwater
Commenced construction of the Lake
Hollingsworth Westside Stormwater Treatment
Project.
Continued NPDES-MS4 Permit compliance with
no deficiencies found during annual report review.
Secured grant funding in the amount of $562,896
for Lakes and Stormwater projects.
Conducted environmental presentations for 4700
students from Lakeland area schools.
Launched the “Don’t Feed the Algae” stormwater
pollution prevention awareness campaign.
Completed in-house assessment of the City’s
lakes sampling SOPs and laboratory QA/QC
program. Recommendations for changes will
have profound impacts on both the accuracy and
precision of the data generated.
Solid Waste
Completed Solid Waste Collection Alternatives
Assessment Study; findings and
recommendations presented to City Commission
in June, 2009.
Completed renovations to the Solid Waste Wash
Bay project.
Continued to enhance the financial stability of the
Solid Waste Management Fund adding to the
FY2008 unappropriated surplus balance with no
fee increases for service anticipated in FY2010.
Fleet Management
Established a Fleet Utilization Management
Program and associated committee to administer
vehicle replacement, policy and fleet size for
maximum cost and operational effectiveness.
Established a City Hall Vehicle Pool to facilitate
fleet right-sizing by providing city vehicle access
to City Hall staff without making additional vehicle
purchases.
Applied utilization standards established within the
Fleet Utilization Management Program City-wide
to all Fleet Management maintained vehicles.
Identified vehicles for disposal, which will result in
a reduced vehicle fleet with no degradation of City
services.
Risk Management
Continue to reach out to the community and other
entities to share and provide safety training
opportunities. Additional outreach opportunities
have been specific to the City’s on-site Employee
Wellness Clinic, whose benefit and physical
structure continues to be reviewed by other cities,
school boards and private corporations.
Continues to improve upon employee wellness
initiatives through the City’s on-site wellness
clinic, annual wellness calendar, seminars, free
screenings and educational information which is
distributed.
D-28 Fiscal Year 2010 Annual Budget

Department Performance Levels
Risk Management (cont’d)
Held annual employees’ safety fair, which was
attended by 712 employees. This fair affords
employees the opportunity to maintain compliance
with their safety training requirements. In addition,
have provided 52 safety related classes for City
employees, local government entities and the
Chamber of Commerce.
Organized the formation of an Employees’
Security Committee, whose focus is to improve the
overall safety of the City’s employees both in and
out of the workplace by providing awareness
training, coordinating the overall implementation of
security devices, as well as other ongoing projects.
Recovered $646,009 through the City Health
Plan’s Pharmacy Rebate Program, Stop Loss
Insurance, Medical Subsidy reimbursement, Third
Party Liability Subrogation and Step Therapy
Program.
Maintained the same City Workers’ Compensation
Experience Modification of 0.80, which was the
lowest when compared to 5 other entities, who are
similar in employee size and whose modifications
ranged from 0.87 to 1.18.
Lowered through the offering of the City’s
Employee Wellness Clinic as of August 2007,
medical claims for each participant by 1.41%.
Solicited and participated in two Rapid Process
Improvement (RPI) projects, which have
culminated in improvements in both the annual
employee and retiree benefit enrollment process,
as well as the control and disbursement of the
City’s warehouse inventory.
Managed 739 auto, general and workers’
compensation claims.
Purchasing
Continued its improvement program with vendors
and suppliers by conducting a Vendor Focus
Group meeting in April, 2009.
Conducted two bid solicitations utilizing the
Reverse Auction process which resulted in a
savings of over $48,000.
Communications
The City of Lakeland has a very large range of
responsibilities to its citizens and employees. Effective
communication can help identify needs and provide
solutions. A coordinated communication effort allows
citizens and employees to gain a clearer
understanding of the organization and the services
provided by the City of Lakeland.
The City of Lakeland has many audiences and
reaching those audiences often requires a variety of
communication channels and techniques. For FY2009
and continuing in FY2010, the City of Lakeland has
focused heavily on electronic media through the
operation of the City’s government access television
station, the City’s website and the City’s intranet.
LGN, the City of Lakeland’s government access
television station produced and broadcast 96 live
meetings on Bright House Networks channel 615 and
on Verizon FiOS channel 43. These live meetings
include City Commission, Utility Committee, Planning
and Zoning, Code Enforcement, Code Enforcement
Hearing Officers and Zoning Board of Adjustment and
Appeals. The Communications Department produced
and aired seven live specially called meetings that
included Budget Workshops, the Citizens Academy
series and the Connectivity Summit.
The Communications Department produced and
posted 47 separate video segments that have aired on
LGN and for webcast on the internet. The City’s
internet features a video on demand section where all
live meetings and specially produced shows can be
viewed in the comfort of one’s home or business. The
City will launch an improved website for FY2010 that
will include many new features including imbedded
video, interactive calendars, special call-out boxes and
an area that will feature the latest news releases.
The City of Lakeland launched In-Site, the City’s
intranet in FY2008. The site has proven to be a very
effective internal communications tool that is used
quite heavily by City of Lakeland employees. The site
includes the latest information regarding City initiatives
targeting employees. It has received over 1.7 million
visits during the past calendar year. A very popular
area on the site that allows employees to ask City
Administration questions allows issues to be
addressed directly by upper City management. This
forum has received 187,578 hits and the job postings
on In-Site have received 79,058 hits. New to In-Site
for FY2010 is an employee directory complete with
photos and contact information.
The City is in the process of launching its Face Book
(FB) and Twitter pages. Social media is growing and
this new form of media allows the City of Lakeland to
share its message to those who choose to be fans and
followers. Become a fan of the City of Lakeland by
logging on to your FB page and searching: City of
Lakeland, FL.
D-29 Fiscal Year 2010 Annual Budget

Department Performance Levels
Fire
Implemented EMD/Medical Priority Dispatch
System to better identify and separate Advanced
Life Support and Basic Life Support medical calls.
The program has reduced emergency medical
runs by approximately 30%.
Graduated three firefighters from paramedic
school. Ten additional firefighters have applied
for FY2010. Five have been accepted and five
are currently awaiting application acceptance.
Facilitated installation and training of a new
Tiburon computer-aided dispatch and fire records
management system. The process included
developing dispatch response protocols,
apparatus selection and recommendation and file
maintenance.
Conducted a second Aircraft Rescue Firefighting
(ARFF) class to address personnel changes at
Lakeland-Linder Regional Airport. Transferred
responsibility for ongoing ARFF training from the
Administration Division to the Training Division.
Placed three training lieutenants back on shift to
better address minimum manning issues.
The Training Division completed a departmentwide
Emergency Vehicle Operations course on
rescue units, fire engines and aerial apparatus
(ladder trucks). This training satisfied both the
Insurance Services Office, as well as the National
Fire Protection 1002 requirements.
Capital Improvement Project purchases for
FY2009:
55-foot Pierce Skyboom fire engine to
replace a 1994 55-foot Pierce Tele-Squirt
at our Beacon/South Florida Avenue fire
station.
A Pierce Contender rescue truck to
replace a 2004 Pierce Contender rescue
at Station 6 (5050 Highway 33).
LFD Paramedic Preceptors, in a joint agreement
with Polk State College, provided EMT/Paramedic
training on duty for Lakeland Fire Department
paramedic students.
Lakeland Fire Department Pay for Performance
Committee continued to work in FY2009, in
partnership with Human Resources and City of
Lakeland Training, to ensure the value, quality
and accuracy of the new PPR system be
maintained.
Water Utility
The Water Utility provides drinking water, fire
protection, water conservation and environmental
protection services for approximately 165,000 people
through 55,000 metered accounts and plans for the
community’s future needs. Water services contribute
to both the quality of life and the prosperity of
Lakeland’s economy.
Water services are among the highest priority
municipal programs and meets key objectives through
its various services and projects including:
Efficient water supply services at $3.04 per
1,000 gallons (predicted average annual
volume of 23.75 million gallons per day)
Competitive wastewater management
services at $5.19 per 1,000 gallons (predicted
average annual volume of 10.5 million gallons
per day)
Continuing promotion of water conservation
through retrofits, education and
communication
Maintenance of utility asset condition through
ongoing replacement and rehabilitation
Management of an estimated $38.6 million capital
improvement budget which includes:
2010 completion of the Southwest Lakeland
Capacity Project (English Oaks)
2009 startup of West Lakeland Pretreatment
Plant
Emergency electric generation improvements
at Williams Water Plant
Replacement of obsolete Williams Water
Plant’s process control system
Disinfection methods study for all treatment
plants to resolve gas chlorine concerns
Optimization of financial and other resources
including:
Initiate rate and impact fee study to fairly and
adequately recover service costs
Onsite power generation using waste
methane gas at Glendale Plant
Improved electric efficiency for Northeast well
field pumps
Prioritization of capital projects/spending
Use of low-interest loans to minimize
financing expenses
Evaluation of sludge disposal methods and
practices-lowered costs
D-30 Fiscal Year 2010 Annual Budget

Department Performance Levels
Community Development
Planning (Current and Long-range)
Staff reviewed and processed eight large scale
comprehensive plan amendments including the City’s
required annual update to the Capital Improvements
Program and Capital Improvements Element. These
changes addressed assigning land use to a key future
gateway to the City off Swindell Road and adjusting
criteria for future business park land uses to allow
hotels as a “by right” use not limited to the cap on
associated retail. Staff worked with a consultant on
Transportation Element updates that included a
significant new Pathways Plan for the City with
prioritized improvements to assist in future funding
selection. Another update involved development of
roadway “typologies” which are essentially a typical
cross section view of roadways that include multiple
modes of transportation (bike, pedestrians, transit), onstreet
parking and medians. These typologies vary by
geographic area of the city and by roadway functional
classification and will serve as a basis from which to
work with the drafting of a citywide form-based land
development code as discussed below.
Several transportation related initiatives were begun
including a Project Development & Environmental
(PD&E) study for what has been known as the Wabash
Extension from the Polk Parkway north to Ariana
Street. A related study for a westward extension of
Beacon Rd was also initiated. A major PD&E study
was initiated as relates to the federal stimulus dollar
funded project for the East-West Williams/USF
Connector Roadway, connecting SR 33 on the west
with USF on the East. This PD&E must meet federal
(NEPA) standards for public involvement and
environmental analysis. Other transportation initiatives
included extensive work with the transit provider, Citrus
Connection, and the FDOT regarding transit shelter
design standards especially in light of the city-transit
provider cooperation for the installation of shelters
under the corporate-sponsored bus shelter program.
Staff also applied for state grant funding for a
signalization project at County Line Rd. and Interstate 4
and was awarded over $1 million. Similarly staff has
submitted an application for State/TPO funding for a
pathways project on Interlachen Blvd.
Staff worked extensively last fiscal year with the
Lakeland Vision non-profit group to promote public
participation in an effort to update the 10 year old
Vision document and to gather ideas and priorities on
relevant topics to the comprehensive plan and future
land development regulations such as public
transportation, green building, water conservation,
infrastructure and general growth management,
downtown revitalization and economic development.
Lakeland Vision’s six idea gathering meetings and
several goal and priority setting meetings were held all
over the Lakeland metro area and supplemented the
Division’s on-line growth management survey, the
results of which emerged in October 2008 at a table
mapping exercise referred to as “Mapping the Future.”
The public involvement and outreach process
supported the drafting of the City’s second ever
Evaluation and Appraisal Report (EAR) for the
Lakeland Comprehensive Plan. In completing the
EAR, staff performed an in-depth analysis and update
of the Existing Land Use Map, Vacant Lands Analysis,
Plan Objectives Analysis, Rule Change Analysis and
an examination of Major Issues for the City.
Recommendations were made for changes to the City’s
Comprehensive Plan based upon the EAR analyses.
The EAR will be formally adopted prior to the end of the
fiscal year and be followed by a year or more process
to update the City’s Comprehensive Plan to a 2010-
2020 plan document.
In this fiscal year, work commenced on the second of
nine proposed sector plans. This plan, covering the
greater Downtown area, will be coordinated with a
separate plan update for the Downtown CRA. The
sector plan will consolidate previous studies, reports
and plans into a more meaningful whole and will
express guiding principles and implementation steps
focused on land use, physical vision, infrastructure and
governance. Sector plans are intended to help avoid
land use conflicts, promote quality urban design,
develop estimates of future public infrastructure needs
and update the City’s Comprehensive Plan.
Significant progress was made in the effort to write a
Form-Based Code. A synoptic survey of representative
areas within each of the proposed design districts was
completed and the framework of the hybrid code was
taking shape as staff and the consultant work to
integrate the land use rules of the existing zoning
districts with the urban design criteria of the design
districts. By the end of the fiscal year, we expect to
have a detailed set of block-level and site-level
development standards completed. Work on proposed
street type standards for the Form-Based Code was
coordinated with new roadway typologies proposed as
part of the update of the Transportation Element of the
Comprehensive Plan.
D-31 Fiscal Year 2010 Annual Budget

Department Performance Levels
Community Development (cont’d)
Economic Development
Since receiving Florida Enterprise Zone designation in
January 2006, the City’s Economic Development
Coordinator has been busy promoting this new
program. In FY2009 approximately 50 sales tax refund
applications were submitted to the Florida Department
of Revenue on behalf of local businesses utilizing
various incentives offered through this State-funded
initiative. Since receiving this designation, Lakeland’s
Enterprise Zone development agency has processed
more than $200,000 in financial incentives.
Building Permitting and Inspection
For the third year in a row new building activity declined
from the record-setting year in FY2006. Based on the
first six months of FY2009 it is estimated that the
number of total building permits will be down 32% and
the valuation of permits issued will be 67% less than
last year, reflecting a notable shift from new
construction to the expansion and remodel of existing
buildings. During that same timeframe 80 new singlefamily
permits have been issued, a decline of
approximately 25% from FY2008. The net result is
anticipated to be a 51% decrease in total fees collected
for permits and inspections, causing the Building
Inspection Division to restructure its operations and
downsize their staff. Additional operational efficiencies
will continued to be explored in order to maintain an
acceptable level of service in light of this continued
downturn in building activity.
Neighborhood Services
Since May 2008 the formerly separate Housing and
Code Enforcement Divisions have functioned as a
single Neighborhood Services Division, focusing efforts
on neighborhood redevelopment and capitalizing on
technology and process improvements to deliver
prompt, reliable service to customers. In February
2009 renovation of the Division’s offices at the
Coleman-Bush Community Center was completed.
Housing
The housing crisis and state of the overall economy
continued to impact the Housing Section’s budget and
programs in FY2009. In late 2008, and in an effort to
reduce the profound impact of foreclosures and
abandoned homes on neighborhoods, the U.S.
Department of Housing and Urban Development (HUD)
launched the Neighborhood Stabilization Program
(NSP) as part of the Housing and Economic Recovery
Act of 2008. The Housing Section submitted the plan
application for approximately $2 million in NSP funding,
and continues to work with HUD to begin the
evaluation, appraisal and purchase components of the
program.
Faced with record revenue shortfalls during the 2009
session the Florida Legislature appropriated
approximately $123 million from the Sadowski
Affordable Housing Trust Fund to general government,
leaving the State Housing Initiatives Partnership (SHIP)
unfunded for the first time since it was created in 1992.
Locally, SHIP accounts for approximately $842,000, or
40 percent of the City’s funding dedicated to
development and preservation of affordable housing.
Housing did not go completely unfunded by the State,
however, as approximately $30 million ($95,280 to
Lakeland) was appropriated for the Florida Homebuyer
Opportunity Program (FHOP), which is designed to
provide subordinate home purchase assistance to
those eligible to claim the federal first-time homebuyer
tax credit.
In early Summer 2009 the City Commission approved
reinvestment of $295,000 in Community Development
Block Grant (CDBG) funding in the renovation of the
132-unit Lakewood Terrace Apartments. Total
development cost for the project is approximately $9.6
million, which when completed will result in a 100
percent project-based Section 8 family community with
20 percent of the units set-aside for families whose
incomes are at or below 45 percent of Area Median
Income (AMI), and the remaining units reserved for
families with incomes at or below 60 percent AMI. The
City’s reinvestment will help assure that the units are
maintained in good repair and will further ensure that
the project remains affordable for the next 30 years.
Despite funding challenges, the Housing Section
continues to provide rehabilitation assistance to income
qualified occupant-owners of single-family housing and
in 2009 made several changes aimed at improving
efficiency and saving program dollars.
First, the staff automated the rehab bid process,
posting jobs on the City’s website and notifying
qualified contractors of those jobs via email. Second,
the framework was developed to begin imaging the
Housing Section’s program files into LibertyNET.
Finally, and as direct result of reduced funding for
rehabilitation activities, the staff adjusted the type and
D-32 Fiscal Year 2010 Annual Budget

Department Performance Levels
Community Development (cont’d)
degree of rehabilitation which would necessitate
client relocation assistance. Relocation benefits
have historically constituted a significant portion of
the rehabilitation program and although discontinuing
or limiting those benefits will increase the burden on
clients, contractors and staff, the program simply
cannot afford to operate as it once did.
Code Enforcement
Code Enforcement staff continued to feel the effects
of increased foreclosures and overall economic
decline during FY2009. In February the City
Commission amended the lot clearing ordinance to
allow special assessments resulting from lot clearing
activity against a property subject to an active
foreclosure to survive the foreclosure. This change
has allowed staff to act quickly in response to
complaints of overgrowth against foreclosed and
abandoned properties and will result in repayment of
the resulting charges, either through an eventual sale
of the property or as part of a tax assessment.
Sweeps of the Lake Hunter Terrace, Westgate,
Central Avenue and South Lake Morton
neighborhoods resulted in action against 636
violations. Subsequent cleanups in those same
neighborhoods, coordinated with Neighborhood
Planning, Solid Waste and Construction and
Maintenance, resulted in the removal of over 110
tons of debris.
Annie Pfeiffer Chapel was
completed in 1942 and was the
first of seven buildings personally
designed by Frank Lloyd Wright at
the Florida Southern College
campus. Wright’s building
prescription, “out of the ground
and into the light, a child of the
sun.”
D-33 Fiscal Year 2010 Annual Budget

THIS PAGE IS INTENTIONALLY BLANK
D-34 Fiscal Year 2010 Annual Budget

Table of Contents
Core Services by Program
Core Services by Program Overview ........................................................................ D-36
Program Performance Levels
Economic and Community Development .................................................... D-37
Community Safety .......................................................................................... D-40
Transportation Services ................................................................................ D-43
Legislative Activities ...................................................................................... D-44
Environmental & Utility Services .................................................................. D-46
Cultural & Community Services .................................................................... D-48
Parks, Recreation and Properties ................................................................. D-50
Support Services ............................................................................................ D-52
D-35 Fiscal Year 2010 Annual Budget

Performance Budget Overview
494 Core Services
Economic & Community
Developm ent
For FY10, budget targets were
developed based on prioritized
Core Services and their
relationship to achieving the
Goals of the Strategic
Operating Plan. Core Services
were then divided appropriately
according to their connectivity
to the City’s Programs and
Activities.
42.1%
8.5%
11.3%
6.9%
9.7%
8.3%
3.4%
9.7%
Community Safety
Transportation Services
Legislative Activities
Environmental and Utiility
Services
Cultural and Community
Services
Parks, Recreation and
Properties
A total of 494 Core Services were defined during the
FY2010 budget development process totaling
$92,617,749 in Program costs.
Community Safety
$41,754,165
Support Services
$19,294,962
Parks, Recreation and Properties
Economic & Community Development
Environmental and Utiility Services
Cultural and Community Services
Transportation Services
$13,703,296
$4,406,727
$4,222,372
$4,114,695
$3,798,587
$ 92,617,749
Total Program
Costs
Legislative Activities
$1,322,945
97.165 71.4457
177.3446
275.175
11.835
809.835
Environmental and Utiility Services
Support Services
Community Safety
Total Program Costs consist of personnel,
operational, revenue generated and debt
service. The City’s 2,371 full-time
equivalents are allocated to each Core
Service.
447.196
480.6028
Parks, Recreation and Properties
Cultural and Community Services
Transportation Services
Economic & Community Development
2,371 Total FTE’s
Legislative Activities
D-36 Fiscal Year 2010 Annual Budget

Economic & Community Development Program
Program Description Cost: $4,406,727
This Program includes:
Providing excellent long-range and current planning services used to guide future development of the City
as a quality urban environment. Proposed development adheres to all requirements and conditions
including zoning, concurrency and engineering standards.
Maintaining safe, attractive neighborhoods and commercial/industrial districts by ensuring compliance with
the City’s codes and ordinances while ensuring the health, safety and welfare of the community is
maintained within the construction or use of every public and private building by adhering to requirements
established by law.
Collection of revenue through a Local Business Tax in the form of a yearly receipt which certifies an
individual or business to engage in commercial activities in conformance with applicable zoning, building
and development codes.
Provide adequate, safe and affordable housing to very low and low to moderate income homeowners while
supporting the City’s redevelopment efforts and promoting self-sufficiency all the while, planning for and
supporting the revitalization of Lakeland neighborhoods which are recognized as the fundamental building
blocks of a quality city.
Creating self-sustaining environments in an effort to grow, attract and retain a creative, talented, educated
and technically qualified workforce; improving the economic vitality and enhancing the visual image of
Downtown Lakeland, Mid Town and Dixieland districts by creating and implementing a redevelopment plan,
promoting economic growth, acting as a catalyst for change in some of Lakeland’s most distressed
neighborhoods and encouraging the preservation of the area’s historic character.
ACTIVITIES
Planning Services
D-37 Fiscal Year 2010 Annual Budget

Economic & Community Development Program
ACTIVITIES (CONT’D)
Development Review Services
Code Enforcement
Building Inspection and Permitting Services
D-38 Fiscal Year 2010 Annual Budget

Economic & Community Development Program
ACTIVITIES (CONT’D)
Local Business Taxes
Affordable Housing Programs
Neighborhood Programs
Economic Development
D-39 Fiscal Year 2010 Annual Budget

Economic & Community Development Program
ACTIVITIES CONT’D
CRA Districts
Community Safety Program
Program Description Cost: $41,754,165
This Program includes providing:
Prompt, attentive and compassionate customer service in response to calls for police, emergency and
non-emergency services from the residents and visitors of the City of Lakeland.
Quality follow-up investigations of criminal incidents occurring within the City of Lakeland along with
developing an informed and engaged community by providing education designed to help the public
avoid becoming crime victims.
Support for a vibrant, culturally diverse community by providing the youth of Lakeland with positive role
models, mentors and educational lifestyle options, as alternatives to gang participation and drug use.
Services to prevent and extinguish fires within the City and the greater Lakeland area by administering
inspections and safety programs while providing the highest service standards of safety, suppression
and disaster response.
The most efficient and highest level emergency medical and rescue services to the citizens of Lakeland
in addition to providing professional, high-quality, effective patrol services while reducing crime, ensuring
public safety and providing responsive customer service.
D-40 Fiscal Year 2010 Annual Budget

Community Safety Program
ACTIVITIES CONT’D
Firefighting Services
Rescue Services
Patrol Services
D-41 Fiscal Year 2010 Annual Budget

Community Safety Program
ACTIVITIES CONT’D
Investigative Services
Community Police Programs
Dispatching Services
D-42 Fiscal Year 2010 Annual Budget

Transportation Services Program
Program Description Cost: $1,322,945
This Program includes providing:
For the construction of transportation facilities throughout the City of Lakeland and to acquire the
necessary right-of-way (ROW) for transportation-related facilities proposed throughout the City.
Support for safe and attractive neighborhoods and public spaces through the continuous maintenance of
all streets, sidewalks, drainage facilities and alleys within the City.
Safe, convenient parking facilities to assist businesses within the Central Business District (CBD) by
reducing parking issues through consistent enforcement.
A safe, secure, self-sustaining and convenient airport that promotes compatible economic growth within
a dynamic aviation market.
ACTIVITIES
Transportation– Facilities Maintenance
Lakeland Linder Regional Airport - Operations
D-43 Fiscal Year 2010 Annual Budget

Transportation Services Program
ACTIVITIES CONT’D
Lakeland Linder Regional Airport - Leasing Activities
Parking Services
Legislative Activities Program
Program Description $1,322,945
This Program includes:
Protecting and promoting a quality of life in Lakeland that includes the health, safety and general welfare
of the citizenry.
Support for an informed and engaged citizenry and staff by maintaining a timely and complete legislative
history record of the City Commission’s activities and those related documents.
An effective communications and networking system with representatives of federal, state and municipal
governments and other local government agencies in an effort to advance interests of importance to the
City of Lakeland.
D-44 Fiscal Year 2010 Annual Budget

Legislative Activities Program
ACTIVITIES
City Commission
City Clerk
Intergovernmental Relations
Community Relations
D-45 Fiscal Year 2010 Annual Budget

Environmental & Utility Services Program
Program Description Cost: $4,222,372
This Program includes providing:
Reliable, cost effective and environmentally compliant electric generation in a safe work environment to
service the needs of our customers and safely, reliably and efficiently deliver electric power from
Lakeland Electric’s generation facilities and interconnections with other utilities to our customers
throughout the utility service area.
Quality utility billing and customer service in a customer focused and cost efficient environment which
meets or exceeds customers needs and expectations.
An adequate amount of potable water for domestic use and fire protection services while meeting or
exceeding required governmental guidelines at a cost competitive with comparable communities
throughout the state.
The customers in the City of Lakeland’s service territory with a sufficient sewage collection and treatment
system to treat and dispose of all wastewater and residual products.
The citizens and businesses of Lakeland with efficient, reliable, cost effective residential, commercial and
environmentally conscious recycling and solid waste collection services.
Programs and services for the preservation and enhancement of surface water and other natural
resources in the City including flood control and stormwater infrastructure.
Electric Utility - Energy Production
Electric Utility - Energy Transmission & Distribution
Electric Utility - Utility Billing and Customer Service
D-46 Fiscal Year 2010 Annual Budget

Environmental & Utility Services Program
ACTIVITIES CONT’D
Water Treatment and Distribution
Wastewater Collection and Treatment
Solid Waste - Residential
Solid Waste - Commercial
D-47 Fiscal Year 2010 Annual Budget

Environmental & Utility Services Program
ACTIVITIES CONT’D
Solid Waste Recycling
Lakes and Stormwater Management
Dividend Payment to General Fund
Cultural and Community Services Program
Program Description Cost: $4,114,695
This Program includes providing:
Residents, employees and the media educational information regarding the City of Lakeland’s functions,
challenges and achievements by building and maintaining open channels of communication.
Customers with high quality public library services in response to the pursuit of their education,
recreation and information needs.
Improved quality of life for our citizens through cultural activities and community based programs that
enrich Lakeland by providing a stimulus for education, culture, community service and entertainment.
Superior facilities and outstanding events at the venue of choice for the greater Lakeland and Polk
County area.
D-48 Fiscal Year 2010 Annual Budget

Cultural and Community Services Program
ACTIVITIES
Library Services
Cultural Support Services
The Lakeland Center
D-49 Fiscal Year 2010 Annual Budget

Cultural & Community Services Program
ACTIVITIES (CONT’D)
Public Information Services
Parks, Recreation and Properties Program
Program Description Cost: $13,703,296
This Program includes providing:
Citizens with safe, visually pleasing and enjoyable experiences utilizing public facilities parks, athletic
complexes and public rights-of-ways.
A variety of activities, programs, athletic leagues, day camps and special events.
Publicly funded space and maintained and improved facilities and parks eligible for renting and reserving
with the goal of improving the quality of life for Lakeland residents.
Both Family oriented safe and secure aquatics facilities and superior golf-related recreation and leisure
opportunities offering instructional classes and specialized programs for both recreational and competitive
participants.
Lakeland citizens with respectful, attractive and well maintained burial parks.
D-50 Fiscal Year 2010 Annual Budget

Parks, Recreation and Properties Program
ACTIVITIES (CONT’D)
Parks
Recreation and Facilities Services
Aquatics
D-51 Fiscal Year 2010 Annual Budget

Parks, Recreation and Properties Program
ACTIVITIES CONT’D
Cleveland Heights Golf Course
Cemeteries
Support Services Program
Program Description Cost: $19,294,962
To provide the administrative overhead and structure to enable the City of Lakeland’s Departments and
operational Divisions to effectively carry out their respective missions by:
Maintaining and constructing safe, clean and secure City facilities for visitors and City employees in a
cost effective and efficient manner.
Acquiring and maintaining safe, reliable, cost effective vehicles and equipment which meet the specific
needs of City Departments.
Ensuring the acquisition of quality goods and services at the best value for the City in addition to
providing a readily available supply of required items for immediate pick-up by City Departments as a
support for their respective services.
Working together to provide planning, implementation and support of information technologies enabling
efficient City operations.
D-52 Fiscal Year 2010 Annual Budget

Support Services Program
ACTIVITIES
Facilities Maintenance
Fleet Management
Purchasing and Stores
D-53 Fiscal Year 2010 Annual Budget

Support Services Program
ACTIVITIES CONT’D
Information Technology
Governance Administration
D-54 Fiscal Year 2010 Annual Budget

Support Services Program
ACTIVITIES CONT’D
Governance Administration (cont’d)
D-55 Fiscal Year 2010 Annual Budget

Support Services Program
ACTIVITIES CONT’D
Governance Administration (cont’d)
D-56 Fiscal Year 2010 Annual Budget

Support Services Program
ACTIVITIES CONT’D
Governance Administration (cont’d)
Departmental Administration
D-57 Fiscal Year 2010 Annual Budget

Support Services Program
ACTIVITIES (CONT’D)
Departmental Administration (cont’d)
D-58 Fiscal Year 2010 Annual Budget

Table of Contents
Line Item Budget ........................................................................................................... Section—E
Funds Overview ............................................................................................................. E-2
City-Wide Funds Totals ................................................................................................ E-5
General Fund ................................................................................................................. E-7
Community Development - Affordable Housing ...................................................... E-77
Community Redevelopment Agency ......................................................................... E-81
Debt Service ................................................................................................................. E-87
Fleet Management ....................................................................................................... E-89
Purchasing & Stores ................................................................................................... E-95
Facilities Maintenance ................................................................................................ E-99
Information Technology ........................................................................................... E-105
Wastewater Utility ..................................................................................................... E-119
Water Utility ................................................................................................................ E-133
Parking ....................................................................................................................... E-147
Lakeland Center......................................................................................................... E-155
Cleveland Heights Golf Course ................................................................................ E-165
Lakeland Linder Regional Airport ............................................................................ E-171
Solid Waste ................................................................................................................ E-181
Lakes and Stormwater .............................................................................................. E-187
Electric Utility ............................................................................................................. E-191
E-1 Fiscal Year 2009 Annual Budget

Funds Overview
The financial transactions of the City are reported in individual funds within the City’s accounting system.
Each fund is accounted for by providing a separate, self-balancing set of accounts comprised of the assets,
liabilities, reserves, fund equity, revenues and expenditures/expenses of each fund. GASB 34 sets forth the
minimum criteria used to determine whether the individual funds are considered major versus non-major.
The criteria are based on the value of assets, liabilities, revenues and expenditures/expenses of each fund
in relation to all funds taken as a whole. Based on these criteria, the City’s major funds are the General
Fund, Electric Utility Fund and Water/Wastewater Utility Funds. Detailed information on these funds is
provided in the basic financial statements.
Within the fund financial statements, funds are also classified into fund types. A different basis of
accounting is applied to the various fund types, based on the nature of the financial information needed to
sustain the types of services provided.
General Fund: Used to account for day to day operations that are NOT financed and operated in a
manner similar to private business enterprises because of the impracticality of recovering costs based on a
per usage charge. Examples include the costs of providing public safety, community planning and zoning,
governance of the general government and the majority of costs associated with parks and recreation
facilities and programs.
Enterprise Funds: Used to account for operations that are financed and operated in a manner similar
to private business enterprises. The primary customer of enterprise funds is the general public and the
intent is that the costs relating to providing certain goods or services are primarily recovered through user
fees and charges.
The Department of Electric Utilities Fund accounts for operating and maintaining generation,
distribution and customer support functions associated with the City-owned electric utility.
The Water Utilities Fund accounts for operating and maintaining the treatment and distribution
functions associated with the City-owned water utility.
The Wastewater Utilities Fund accounts for operating and maintaining the treatment and collection
functions associated with the City-owned wastewater water utility.
The Parking System Fund accounts for operating and maintaining parking facilities throughout the
City, including three municipal parking garages.
The Lakeland Center Fund accounts for operating and maintaining the Lakeland Center for public
shows, civic and cultural events, entertainment and other activities.
The Cleveland Heights Golf Course Fund accounts for operating and maintaining the City-owned
golf course.
The Lakeland Linder Regional Airport Fund accounts for revenues and leases of buildings and
land, commissions on the sale of gasoline, related operating expenses and capital outlays
necessary for maintaining a general aviation facility and an industrial park.
The Solid Waste Management Fund accounts for all activities necessary to provide refuse
collection, disposal services and recycling to residents of the City.
Internal Service Funds: Used to account for the financing of goods or services provided by
one department to other departments of the City on a cost reimbursement basis.
The Purchasing and Stores Fund accounts for the cost of purchasing and maintaining custody of
supplies and materials. Services provided are billed based on an estimate of actual cost, including
operating expenses and overhead.
The Fleet Management Fund accounts for renting and maintaining automotive equipment used by
other City departments. User charges are assessed to cover actual costs, including operating
expenses, overhead and depreciation.
E-2 Fiscal Year 2009 Annual Budget

Funds Overview
Internal Service Funds (Cont’d):
The Internal Loan Fund accounts for internal loans that are made to other funds of the City for
the purpose of financing capital acquisition costs of a relatively short term nature. The cash
flows in and out of this fund are budgeted only to the extent those transactions impact other,
budgeted funds.
The Self Insurance Fund accounts for the cost of claims and management fees incurred in
providing employee health insurance, workers’ compensation, general liability, public officials’
liability, airport general liability, automobile liability and trustee and fiduciary liability for the
City. The cash flows in and out of this fund are budgeted only to the extent those transactions
impact other, budgeted funds.
The Information Technology Fund accounts for the cost of the information services incurred in
providing network services, telephone, radio communications and general computer services
and supplies. User charges are assessed to cover actual costs including operating expenses,
overhead and depreciation.
The Facilities Maintenance Fund accounts for the cost of maintenance and janitorial services
for all City-owned buildings. User charges are assessed to cover the actual costs, including
operating expenses and overhead.
Fiduciary Funds: Used to report assets held in a trustee or agency capacity for others and
therefore can not be used to support the government’s own programs. Fiduciary funds include both
pension trust funds and agency funds. Fiduciary Funds are measured by the Finance Department but
are included in the budgeting process only to the extent that related transactions affect other, budgeted
funds.
The Employees’ Pension and Retirement Fund accounts for the accumulation of resources
used for retirement payments for City employees.
The Police Officers’ Supplemental Pension and Retirement System Fund accounts for the
accumulation of resources used for retirement annuity payments to police officers. Resources
are contributed by police officers at a rate of 1% of their salary and by the State of Florida from
the proceeds of an excise tax imposed by the City on casualty insurance companies.
The Firefighters’ Supplemental Pension Plan Fund accounts for the accumulation of resources
used for retirement annuity and death benefit payments for firefighters. Resources are
contributed by firefighters at a rate of 3% of their salary and by the State of Florida from
proceeds of an excise tax imposed by the City on fire insurance companies. The tax is
collected by the State of Florida and remitted to the fund.
The Alternate Employee Pension Plan Fund accounts for the accumulation of assets
designated for providing post-employment benefits for certain eligible employees enrolled in
the plan. The assets of the City’s Alternate Pension Plan were transferred to a third part
administrator in the name of the participants. The City no longer has any fiduciary
responsibilities concerning the plan. The City’s involvement in the plan is limited to remitting
the amounts paid by the participants to a third party.
The Death Benefit Fund accounts for the accumulation of resources used to provide continued
life insurance to certain City employees after retirement. The maximum liability at year-end is
completely funded.
The Survivor’s Benefit Trust Fund accounts for the accumulation of resources used for
payment of a death benefit to surviving spouses of certain retired employees.
E-3 Fiscal Year 2009 Annual Budget

Funds Overview
Special Revenue Funds: Used to account for proceeds from certain specific revenue sources. These
funds are recorded separately as directed by legal requirements, regulatory provisions, or administrative
action. As with the General Fund, the primary accounting focus is on the sources of available funds and the
financial activity is reported using the modified accrual basis accounting.
The Transportation Funds’ major sources of revenues include taxes levied on motor fuels and
impact fees. These revenues are used for projects approved by the City Commission, such as
street improvements.
The Public Improvement Fund consists of revenues primarily received from an agreement to lease
a City-owned hospital facility to a not-for-profit corporation. The revenues are used to finance a
variety of capital improvement projects not assignable to an enterprise operation and to pay debt
service on long-term debt issued for the same purpose.
The Community Development and Affordable Housing Fund accounts for the various federal and
state grant programs for improvement projects and economic development assistance in low to
moderate-income areas.
The Stormwater Fund accounts for revenues received primarily through the collection of residential
and commercial fees as well as transfers from the Transportation Fund for drainage and lake
projects and are used for projects approved by the City Commission for stormwater capital
activities.
The Lakeland Community Redevelopment Agency accounts for revenues received primarily from
the tax increment of the special taxing district established for the purpose of revitalizing the
downtown Lakeland area.
The Impact Fee Fund accounts for impact fees collected for transportation, law enforcement, fire
protection and parks and recreation. Impact Fee Revenues are monitored by the Finance
Department but are not budgeted until funds are actually disbursed to finance capital projects
Debt Service Fund: Used to account for the accumulation of resources for, and the payment of,
general long-term debt principal and interest.
Permanent Funds: Used to report resources that are legally restricted to the extent that only earnings,
not principal, may be used for purposes that support the reporting government’s programs. Cash flows in
and out of The Permanent Funds are measured by the Finance Department but are not included in the
budgeting process except to the extent those cash flows affect other, budgeted funds.
The Oak Hill Burial Park Fund accounts for the accumulation of resources used to finance
improvements to the Oak Hill Burial Park.
The Cemetery Perpetual Care Fund, when the corpus of this fund is sufficient, it will be used to
account for the accumulation of resources used to maintain all City-owned cemeteries.
The Scott Morris Mausoleum Fund accounts for a contribution to provide maintenance of the Scott
Morris Mausoleum.
The Webster Book Fund accounts for a bequest received by the City to purchase nonfiction books
and periodicals for the City of Lakeland Public Library.
The Baldwin Book Fund accounts for a bequest received by the City to purchase general science
and wholesome fiction books for the City of Lakeland Public Library.
E-4 Fiscal Year 2009 Annual Budget

City-Wide Fund Totals
REVENUE AND EXPENDITURE SUMMARY
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2008-09 2008-09 Estimated City Manager
Personnel
Salaries and Wages 97,120,321 103,149,364 98,482,360 102,891,282
Fringe Benefits 21,390,487 25,999,078 25,590,091 30,106,904
Total Personnel 118,510,809 129,148,442 124,072,450 132,998,187
Non-Personnel
Internal Service Charges 34,399,664 37,437,858 34,632,127 36,199,546
Professional and Contractual 18,198,214 23,011,168 17,666,745 19,935,084
Utilities 13,869,508 15,576,232 14,059,148 15,291,001
Insurance and Fixed Charges 5,449,739 5,081,799 5,490,995 5,226,922
All Other Operations and Maintenance 249,007,263 267,856,971 231,118,759 208,575,738
Capital Outlay 68,857,319 162,085,470 150,789,800 61,618,734
Debt Service 59,933,087 70,984,514 73,663,218 70,655,990
Total Non-Personnel 449,714,795 582,034,012 527,420,791 417,503,015
Total Expenditures 568,225,603 711,182,455 651,493,241 550,501,202
Transfers
Allocations to other funds 8,259,223 8,933,382 8,933,190 8,671,394
Transfers In 38,646,692 41,039,101 41,038,601 41,750,936
Transfers Out (38,646,637) (41,039,101) (41,038,601) (41,750,936)
Net Transfers 8,259,277 8,933,382 8,933,190 8,671,394
Revenue Sources
Taxes 44,708,378 45,371,461 45,649,804 44,638,232
Licenses and Permits 3,258,073 3,503,464 2,584,306 2,719,736
Intergovernmental 21,329,890 33,208,541 32,003,237 14,199,396
Charges for Services 460,843,815 499,032,551 452,340,321 433,925,040
Interest Income 8,774,671 8,290,734 9,528,689 6,885,542
All Other Revenue 35,113,604 78,495,873 79,128,395 31,756,989
Total Revenue 574,028,430 667,902,624 621,234,752 534,124,935
Funding to be Provided (14,062,104) 34,346,448 21,325,299 7,704,873
E-5 Fiscal Year 2009 Annual Budget

THIS PAGE IS INTENTIONALLY BLANK
E-6 Fiscal Year 2009 Annual Budget

REVENUE AND EXPENDITURE SUMMARY
GENERAL FUND
Experience Budget Experience 2009-10
For Year For Year 2008-09 by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 51,042,236 53,017,234 51,712,281 53,140,723
Fringe Benefits 12,183,709 13,659,450 12,425,341 15,367,795
Total Personnel 63,225,944 66,676,684 64,137,622 68,508,518
Non-Personnel
Internal Service Charges 10,443,959 11,468,093 10,472,474 10,820,711
Professional and Contractual 806,644 875,230 888,339 791,140
Utilities 7,243,721 7,643,798 7,664,648 7,749,341
Insurance and Fixed Charges 1,910,194 1,690,706 1,670,481 1,695,492
All Other Operations and Maintenance 8,470,495 9,414,797 9,136,420 7,922,260
Capital Outlay 193,763 743,333 748,332 120,854
Debt Service
Total Non-Personnel 29,068,775 31,835,957 30,580,694 29,099,798
Total Expenditures 92,294,719 98,512,641 94,718,316 97,608,316
Transfers
Allocations to Other Funds 8,259,223 8,933,382 8,933,190 8,671,394
Transfers In 34,721,641 36,175,543 36,175,543 37,285,597
Transfers Out (2,192,789) (2,308,844) (2,308,844) (2,313,052)
Net Transfers 40,788,075 42,800,081 42,799,889 43,643,939
Revenue Sources
Taxes 33,875,629 34,383,959 35,096,384 34,827,293
Licenses and Permits 3,258,073 3,503,464 2,584,306 2,719,736
Intergovernmental 9,778,860 9,661,646 8,741,139 8,819,618
Charges for Services 3,774,390 3,292,095 3,496,316 3,449,801
Interest Income 1,213,150 889,392 1,354,830 650,000
All Other Revenue 1,970,276 1,599,504 1,801,178 1,295,483
Total Revenue 53,870,378 53,330,060 53,074,153 51,761,931
Funding to be Provided (2,363,734) 2,382,500 (1,155,726) 2,202,446
E – 7

GENERAL FUND REVENUES
Experience Budget Projected Proposed
For FY For FY For FY For FY
REVENUES 2008 2009 2009 2010
TAXES
Ad Valorem Taxes 18,893,301 19,313,959 19,503,306 19,248,168
Communications / Utility Tax 14,720,615 14,770,000 15,318,078 15,300,000
Franchise Taxes 261,713 300,000 275,000 279,125
LICENSES & PERMITS
Business Tax Receipts 1,425,421 1,516,785 1,493,236 1,493,236
Building Permits 1,832,652 1,986,679 1,091,070 1,226,500
INTERGOVERNMENTAL REVENUES
Federal Grants 66,081 101,775 101,775
State Grants 608,706 299,905 299,905 299,835
Local Grants 653,656 505,845 501,545 440,893
State Shared Revenues 7,455,653 7,570,000 6,664,972 6,864,572
County Shared Revenues 967,374 1,184,121 1,172,942 1,214,318
Payments in Lieu of Taxes 27,391
CHARGES FOR SERVICES
General Government 291,310 287,278 172,497 187,497
Public Safety 987,648 538,936 881,172 881,172
Cemetery Fees 527,447 590,170 516,501 590,170
Lot Mowing/Demolition 115,972 143,000 120,334 143,000
Transportation 6,668 6,782 3,073 3,000
Library 35 200 201 200
Parks & Recreation Activities 1,097,053 1,051,780 1,116,087 957,700
Stadiums 420,478 354,324 357,013 359,762
Auditoriums 257,940 249,675 257,718 284,800
Other Parks & Recreation 69,840 69,950 71,719 42,500
FINES & FORFEITS
Court Cases 635,106 574,063 596,046 510,000
Library Fines 40,454 40,000 41,459 40,000
Local Ordinance Violation 288,342 210,000 300,000 385,000
Other 1,962 1,500 1,222 1,000
MISCELLANEOUS REVENUE
Interest Earnings 1,213,150 889,392 1,354,830 650,000
Rents and Royalties 98,613 143,551 148,743 148,300
Sales for Loss of Fixed Assets 15,748 5,401 9,138 5,000
Contributions & Donations 268,687 63,904 118,029
Refund of Prior Year Expense 804 580
Reimbursements 286,678 157,661 216,810 6,500
Other (43,349) 141,500 107,226 70,000
NON-OPERATING REVENUES
Interfund Transfers 4,583,417 5,355,438 5,355,438 5,340,897
Dividend from Enterprise
Operations 30,568,969 31,135,543 31,135,543 32,127,897
SURPLUS - PRIOR YEARS (2,363,734) 2,382,500 (1,155,726) 2,202,446
TOTAL REVENUES 86,281,799 91,941,617 88,147,484 91,303,488
E – 8

GENERAL FUND EXPENSES
Experience Budget Projected Proposed
For Year For Year For Year For Year
EXPENSES 2008 2009 2009 2010
CITY COMMISSION 122,411 84,741 89,431 89,856
CITY MANAGER 321,750 305,489 308,867 308,280
PERFORMANCE EXCELLENCE 386,773 181,608 186,898 184,848
COMMUNICATIONS 305,262 341,649 348,852 347,197
LEGAL 215,666 232,312 268,667 202,278
RETIREMENT SERVICES 140,062 152,558 110,057 179,494
WORKFORCE DEVELOPMENT &
LABOR RELATIONS 124,014 639,121 558,415 697,307
CIVIL SERVICE, STAFFING, &
COMPENSATION 448,834 382,548 341,343 398,633
COMMUNITY DEVELOPMENT
Planning 2,258,154 2,354,778 2,305,798 2,073,456
Code Enforcement 897,080 925,489 926,103 822,190
Building Inspection 1,839,545 1,875,184 1,830,687 1,450,244
Business Tax Office 156,525 198,196 177,522 216,430
RISK MANAGEMENT 471,108 610,457 547,813 541,108
INTERNAL AUDIT 54,321 52,673 56,602 55,248
FINANCE DEPARTMENT
Central Accounting 863,959 861,591 786,394 917,328
City Clerk 493,785 387,826 382,867 444,499
City Treasurer 17,777 12,875 (90,940) 74,068
Electric & Water Finance 17,163 (31,231)
Utilities Billing 105,776 73,486 30,264 116,833
FIRE DEPARTMENT 12,573,371 13,064,996 12,906,034 13,817,521
POLICE DEPARTMENT 31,087,191 33,107,151 32,108,836 32,880,511
PUBLIC WORKS
Director 424,918 487,648 418,706 489,114
Engineering 1,048,606 1,310,676 1,195,655 1,405,963
Construction and Maintenance 2,694,972 2,510,913 1,960,642 2,231,786
Traffic Engineering 1,059,005 993,316 960,777 990,537
PARKS AND RECREATION
Director 327,038 365,707 334,510 362,265
Parks 7,504,170 8,379,288 7,934,130 8,411,697
Recreation 4,209,807 4,972,180 4,478,785 4,899,840
Library 2,793,014 3,145,651 3,008,014 3,046,470
Branch Library 396,148 430,655 421,295 437,152
Cemeteries 724,450 768,881 740,199 790,340
NON-DEPARTMENTAL 12,199,145 12,731,974 12,545,493 12,420,995
TOTAL EXPENSES 86,281,799 91,941,617 88,147,484 91,303,488
E – 9

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
TAXES
Property Taxes
Current Ad Valorem Taxes 19,461,484 20,253,852 20,090,875 20,147,368
Ad Valorem Tax Discounts & Costs (659,427) (1,012,693) (674,828) (1,007,368)
Delinquent Ad ValoremTaxes 46,637 46,800 45,504 50,000
Interest On Delinquent Ad Valorem Taxes 44,607 26,000 41,755 58,168
18,893,301 19,313,959 19,503,306 19,248,168
Franchise Fees
Gas Companies - Franchise 261,713 300,000 275,000 279,125
Utility Taxes
Utility Tax -Propane 198,671 245,000 249,938 250,000
Utililty Tax - Fuel 91,707
Utility Tax-Water 1,186,935 1,275,000 1,240,894 1,260,000
Utility Tax-Electric 7,324,452 7,500,000 7,353,057 7,460,000
Telecommunication Revenues 5,918,850 5,750,000 6,136,728 6,150,000
Telecommunications Revenues - Prior Year Catch Up 337,461 180,000
14,720,615 14,770,000 15,318,078 15,300,000
TOTAL TAXES AND FEES 33,875,629 34,383,959 35,096,384 34,827,293
LICENSE AND PERMITS
Business Tax Licenses
Occupational License Tax 1,406,034 1,500,000 1,473,211 1,473,211
Penalties-Occupational License 17,607 15,000 18,623 18,623
Transfer & Dup Fees-Occupational License 1,428 1,500 1,219 1,219
Collection Fees-Occupational License 153 210 30 30
All Other Occupational License Taxes 200 75 153 153
1,425,421 1,516,785 1,493,236 1,493,236
Building Inspection Fees
Landscape Inspection Fees 1,570 2,220 1,022 1,000
Building Inspection Fees 988,698 1,075,000 605,000 690,000
Other Building Inspection Fees 443,801 500,000 247,500 270,000
Plumbing Inspection Fees 147,450 150,000 82,500 90,000
Mechanical Inspection Fees 131,638 130,000 82,500 90,000
Electrical Inspection Fees 117,663 125,000 71,500 85,000
Building Permit Surcharge Administration Fees 1,831 4,459 1,048 500
1,832,652 1,986,679 1,091,070 1,226,500
TOTAL LICENSE AND PERMITS 3,258,073 3,503,464 2,584,306 2,719,736
E – 10

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
INTERGOVERNMENTAL REVENUE
State Revenue Sharing
Alcoholic Beverage License Tax 68,974 50,000 72,000 72,000
Municipal Revenue Sharing 2,115,087 2,200,000 1,898,000 2,197,600
Mobile Home License Fees 188,990 195,000 189,002 189,002
Local Government Half-Cent Sales Tax 5,068,350 5,100,000 4,475,000 4,375,000
Firefighters Compensation Tax 14,251 25,000 30,970 30,970
7,455,653 7,570,000 6,664,972 6,864,572
Other Local Units Revenue Sharing
County Occupation License Tax 41,737 56,000 44,821 44,821
County-Wide Library Cooperative 673,839 745,465 745,465 782,689
County-wide Bookmobile Program 98,108 100,401 282,255 288,251
County-Wide Library Cooperative 153,690 282,255 100,401 98,557
Payments From Other Local units in Lieu of Taxes
Payment in Lieu of Taxes - LHA 27,391
967,374 1,184,121 1,172,942 1,214,318
Federal Grants
BJA - Bulletproof Vest Program 17,797 41,816 41,816
DOJ - Justice Assistance 48,284 59,959 59,959
66,081 101,775 101,775
State Grants
FDOT-Hwy Lighting & Traffic Signal Maint. Ageements 157,104
JAG/BYRNE (DART) 08/09 41,224 13,670 13,670 13,600
FOAG-Victim Assistance (VOCA) 96,602 89,742 89,742 89,742
FDOT-Parks R/W Maintenance WPI#1610823 202,317 196,493 196,493 196,493
U&CF-Tree Inventory - Northside 14,257
U&CF-Tree Inventory - Southside 23,089
U&CF-Tree Remediation - SE Quadrant 64,113
U&CF-Cemetery Tree Planting 10,000
608,706 299,905 299,905 299,835
Local Grants
Polk County School Board-SRO 496,052 393,802 393,802 415,393
High Intensity Drug Trafficking Area 27,558 17,886 12,886 25,500
FIRE Training 913
Neighborhood Clean Up Project 108,655 92,257 92,257
PCCVB-Reimbursable Expenses 6,750 1,900 2,600
Fireman's Fund Heritage Program 13,729
653,656 505,845 501,545 440,893
TOTAL INTERGOVERNMENTAL 9,778,860 9,661,646 8,741,139 8,819,618
E – 11

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
CHARGES FOR SERVICES
General Government Charges for Serv
Zoning & Subdivision Fees - Planning 141,013 100,000
Zoning & Subdivision Fees - Building Inspection 350 75,000 75,000
Appeal Board - Zoning & Subdivision Fees 15,000
Sales- Maps & Publication - Planning 2,111 2,780 2,976 2,976
Sales- Maps & Publication - Building Inspection 177
Certification Copying, Research Fees - Gen. Govt. 1,588 838 1,858 1,858
Certification Copying, Research Fees - Code 26
Sales-Yesterday's Lakeland 9 346 346
County Impact Fees-Administration 6,000 10,000 3,103 3,103
Garnishment Fees 9,331 9,000 9,966 9,966
Fire Union Dues Administration Fees 950 800 950 950
LPD Union Dues Administration Fees 1,699 1,510
School Impact Fees Admin. Charges 12,514 28,000 8,887 8,887
Zoning Verification Letters 2,740 3,450 2,068 2,068
Special Assessment/Application Fees/All other 6,680 5,900 4,645 4,645
Construction Plan Review Fee 106,122 125,000 62,698 62,698
291,310 287,278 172,497 187,497
Public Safety Charges for Services
Police Services Reimbursement 596,213 322,336 532,356 532,356
Court Witness Fees 2,405 3,000 2,237 2,237
Other Public Safety Charges - Police 89,518 80,000 94,225 94,225
Chauffeurs Permits 425 600 342 342
Other Public Safety Charges - Fire 128,612 10,000 62,870 62,870
Permitted Fire Inspections 28,565 15,000 47,305 47,305
One Time Fire Permits Fee 57,910 28,000 61,837 61,837
Polk Community College IPS Coordinator 83,960 80,000 80,000 80,000
Training Project 39
987,648 538,936 881,172 881,172
Other Physical Environment Revenue
Lot Clearing 114,208 105,000 86,801 105,000
Demolition of Condemned Buildings 1,763 38,000 33,533 38,000
115,972 143,000 120,334 143,000
Cemetery Charges for Services
Opening Graves-Oakhill 190,741 190,000 196,965 190,000
Opening Graves-Roselawn 2,789 3,500 1,855 3,500
Opening Graves-Laurel Hill 5,862 4,000 6,959 4,000
All Other Revenues-Oakhill 35,501 30,870 34,607 30,870
All Other Revenues -Laurel Hill 2,106 500 902 500
All Other Revenues -Roselawn 63 105
Cemetery Lots-Oak Hill 286,291 360,000 271,855 360,000
Cemetery Lots-Laurel Hill 4,094 1,300 3,252 1,300
527,447 590,170 516,501 590,170
E – 12

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Transportation
Other Transportation Receipts 6,668 6,782 3,073 3,000
Culture-Recreation/Libraries
Library Non-Resident Fees 35 200 201 200
Parks and Recreation
Recreation:
Program Activity Fees - City Hall 6,587 557,500 1,191 1,250
Program Activity Fees - Simpson Park 17,111 18,119 20,000
Program Activity Fees - Simpson Pool 12
Program Activity Fees - Kelly Rec 101,997 86,571 88,000
Program Activity Fees - Tennis Courts 10,931 6,157 6,500
Program Activity Fees - Gandy Pool 9,480 10,460 10,500
Program Activity Fees - Lake Mirror Complex 16,959 18,635 19,000
Program Activity Fees - Summer Recreation 170,950 174,792 176,000
Program Activity Fees - Teen Camp 38,136 39,789 41,000
Program Activity Fees - Great Escape Program 3,101 1,005 1,250
Program Activity Fees - Coleman Bush 2,499 1,512 1,500
Program Activity Fees - Athletics 121,093 144,012 145,000
Program Activity Fees - Tennis Camp 9,724
Swimming Pools - Simpson Park 11,022 15,000 13,079 15,000
Swimming Pools - Gandy Pool 68,802 70,000 74,532 70,000
Swimming Classes - Simpson Park 5,062 4,000 5,214 5,000
Swimming Classes - Gandy Pool 23,686 25,000 24,695 25,000
Tennis Courts 20,506 12,000 19,270 19,000
Tennis Courts - Kelly Rec 807 522
Tournament Fees - Kelly Rec 17,640 18,000 19,809 20,000
Tournament Fees - Athletics 1,000
Weight Room Fees - Simpson Park 6,964 8,000 7,601 8,000
Weight Room Fees - Kelly Rec 72,960 89,000 74,642 75,000
Recreation Fees - Reserve for New Recreational Facilities 117,288 104,000 104,000 104,000
X-MAS Parade Entry Fee 3,925 2,500 2,137 2,000
Martin Luther King Parade 1,240 1,100 1,100 1,100
Personal Trainer Facility Use Fees - Kelly Rec 1,692 2,601 2,600
All Other Park & Rec Fees - Parks 96,631 50,000 104,218 100,000
All Other Park & Rec Fees - Athletics 339 1,000
All Other Revenue - Gandy Pool 1,191 1,000 1,112 1,000
Overtime Charges - Parks 140,408 90,988 159,313
1,097,053 1,051,780 1,116,087 957,700
E – 13

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Special Recreation Facilities - Stadiums
Tigertown Dorm Rental 17,000 15,324 32,762 32,762
Marchant Stadium Parking 227,276 207,000 192,251 195,000
Marchant Stadium-Training - Minor 166,519 132,000 132,000 132,000
Marchant Stadium-Training - Major 9,684
420,478 354,324 357,013 359,762
Special Recreation Facilities - Auditoriums
Lake Mirror Center 77,651 69,000 93,848 90,000
Lake Mirror Theater 3,531 1,000 4,992 5,000
Lake Mirror Loggia 250 1,000 750 1,000
Lake Mirror Glass Lounge 1,514 1,000 1,222 1,000
Magnolia Building 94,018 92,000 84,514 85,000
Tigertown Hanger Rental 10,112 9,000 10,200 10,000
Coleman-Bush Building-East 4,920 6,000 1,111 12,000
Coleman-Bush Building-West 5,980 9,000 1,931 18,000
Coleman-Bush Building-Other 300 300
Simpson Park - Facility Rentals 1,240 2,235 2,200
Peggy Brown Building - Upstairs 58,496 61,000 56,616 60,000
Peggy Brown Building - Downstairs 228 375 300 300
257,940 249,675 257,718 284,800
Special Recreation Facilities - Other
Lake Parker Park-Pavilions 9,569 11,000 9,373 10,000
Bowling Greens 2,975 3,000 3,064 3,000
Shuffleboard Club 439 950 512 500
Lake Mirror Park Fees 15,454 13,000 15,241 15,000
Hollis Gardens Rentals 41,404 42,000 36,479 4,000
Common Ground Park-Pavillions 7,050 10,000
69,840 69,950 71,719 42,500
TOTAL CHARGES FOR SERVICES 3,774,390 3,292,095 3,496,316 3,449,801
FINES AND FORFEITS
Fines and Forfiets
Court Cases 413,673 455,000 476,983 475,000
Confiscated Property-Statute 932 95,472 18,591 18,592
Confiscated Cash-Statute 932 90,173 65,472 65,472
Red Light Violations 175,000
Police Education 35,788 35,000 35,000 35,000
Library Fines 40,454 40,000 41,459 40,000
Code Enforcement Board 288,342 210,000 300,000 210,000
Bad Check Charges 1,962 1,500 1,222 1,000
TOTAL FINES AND FORFEITS 965,863 825,563 938,727 936,000
E – 14

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
MISCELLANEOUS REVENUE
Other
Insurance Proceeds - Workers Comp Claims 50,912 20,000
Penalties on Assessments 20 2,607
All Other Misc Revenue (95,429) 141,500 84,424 70,000
Concessions-Contractual - Simpson Park 238 120
Concessions-Contractual - Kelly Rec 146 48
Concessions-Contractual - Gandy Pool 74 69
Concessions-Contractual - Coleman Bush 64 15
Concessions-Contractual - Simpson Pool 31 28
Concessions-Contractual - Athletics 549
Cash Over And Short 46 (85)
(43,349) 141,500 107,226 70,000
Sales of Fixed Assets
Surplus Furniture & Equipment Sales 1,995
Proceeds - Sale Of Rights 873
Scrap Sales 13,753 5,401 8,265 5,000
15,748 5,401 9,138 5,000
Contributions & Donations
Contributions & Donations 171,687 37,574 91,699
Basketball Uniforms (Mid Florida Contribution 5,500
Music on the Promenade 25,000
Red, White, & Kaboom Celebration 25,000
Simulated Impaired Driving Experience (SIDNE) 19,798 19,798
Sculpture Competition 24,500
Movies on the Promenade (Funded through Contributions) 12,000 6,532 6,532
Expanded Cultural Opportunities 5,000
268,687 63,904 118,029
Refund of Prior Year Expenditures
Refund of Prior Year Expenses - Gen. Govt. 351 580
Refund of Prior Year Expenses - LPD 48
Refund of Prior Year Expenses - Law Enforcement Trust 405
804 580
E – 15

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Reimbursements:
Miscellaneous Reimbursements 9
Reimbursements / Loss Recovery 119,856 56,592 100,198
Employee Computer Purchase Plan 7,778 6,700 7,704 6,000
Tree And Palm Program 1,125 710 710
Landscape Renovations 390
Investigative Cost Reimbursement 154,841 93,559 107,698
Historic Preservation Board 1,687 100 500 500
Neighborhood Leadership Summit 205
Facility Maintenance Reimbursements 683
Park Maintenance Reimbursements 104
286,678 157,661 216,810 6,500
Rental of Buildings
Mortgage-Church of God Gospel Tabernacle 1,473 1,474 1,492 1,500
Magnolia Building - Garden Bistro 19,308 19,308 16,689 17,000
20,781 20,782 18,180 18,500
All Other Rents and Royalties
Nextel - Antenna Tower Rent 34,385 31,740 32,137 32,000
Tower Space Rental 13,239 12,288 13,637 13,500
Train Station-Maintenance (10,808) 33,501 31,619 32,000
Federal Bldg Maintenance 7,715 11,940
Sun Trust Parking Garage - Lease 21,300 21,300 21,300 21,300
Leases - Sprintcom.Inc - Bryant Stadium 12,000 12,000 31,870 31,000
77,831 122,769 130,563 129,800
Investment Income
Interest on Pooled Investments:
General Fund 1,167,106 800,791 1,150,000 485,000
Hollis Gardents Maintenance Trust 37,616 30,000 40,000 35,000
Cultural Activities 87,380 75,000 60,000
DOJ Grant 512 210 500
Law Enforcement Trust Fund 13,327 8,717 15,000 12,000
Federally Forfeited Property 28,498 20,000 25,000 20,000
New Recreation Facilities 26,659 14,674 30,000 20,000
Other Interest Revenue 408 236
Interest From County 22,911 13,000 10,578 10,000
Interest from Registry Of Court 10,021 2,000 8,516 8,000
Market Value Restatement (181,289)
1,213,150 889,392 1,354,830 650,000
E – 16

GENERAL FUND
REVENUES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
TOTAL MISCELLANEOUS REVENUE 1,840,331 1,401,409 1,955,357 879,800
Transfers from Other Fund
Transfer from General Fund 137,869
Transfer from Transportation Fund 415,928
Transfer from Public Improvement Fund 3,550,000 5,040,000 5,040,000 5,157,700
Transfer from WW Operations 1,965,102 2,100,000 2,100,000 2,250,000
Transfer from Solid Waste Management 1,314,720 1,314,720 1,314,720 1,275,754
Transfer from Water Operations 3,902,143 4,102,143 4,102,143 4,102,143
Transfer from Electric Operations 23,387,004 23,618,680 23,618,680 24,500,000
Transfer from Employee Pension 54,962 54,962 54,962 54,962
Transfer from Hollis Grnds. Maint. Trust 53,514 53,514 53,514 53,514
Transfer from CRA 186,744
Transfer from Trust Funds 138,186 176,962 176,962 44,721
Transfer from Impact Fees 43,549 30,000 30,000 30,000
Transfer from Disaster Fund 2,665
35,152,386 36,490,981 36,490,981 37,468,794
SUB-TOTAL 88,645,533 89,559,117 89,303,210 89,101,042
PRIOR YEAR SURPLUS (2,363,734) 2,382,500 (1,155,726) 2,202,446
TOTAL REVENUES 86,281,799 91,941,617 88,147,484 91,303,488
E – 17

GENERAL FUND
CITY COMMISSION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 214,111 181,205 198,161 207,170
Utilities
Water Utility Service 154 165 160 167
Electric Utility Service 7,877 7,934 7,807 7,879
Wastewater Services 193 209 204 217
Interdepartmental Solid Waste Service 362 366 363 475
8,586 8,674 8,534 8,738
Inter-City Services
Purchasing & Stores Service 556 585 536 544
Intra-dept Charges - PC & Network Support 21,048 19,749 19,749 20,211
Intra-Departmental Charges - Telephone 4,290 4,957 4,957 5,054
Intra-Departmental Charges - Facilities 5,808 6,075 6,075 5,985
Intra-Departmental Charges - Janitorial 4,483 4,831 4,831 4,879
Intra-Departmental Charges - IT Operations 987 1,039 1,039 1,019
Intra-Departmental Charges/Training Ctr 49 49 45 49
37,221 37,285 37,232 37,741
All Other O&M
Pensions 13,316 13,316 15,317 13,316
Contractual Services 2,500 3,000 2,575 3,000
Advertising 500 250 500
Office Supplies 693 2,990 1,869 2,990
Equipment - Noncapital 535 500 500
Repair Of Equipment 200 500 500
Printing & Photography 377 710 725 710
Postage & Mailing 195 300 235 300
Subscription & Membership 22,997 22,317 19,113 17,217
Telephone, Communications 60 45 54 45
Travel 11,482 10,000 9,550 10,000
Training 35 50 35 50
All Other Sundry Charges 7,545 6,000 4,341 6,000
Expense Allowance 13,961 13,800 13,890 13,800
Ridge League Meeting Expenses 5,021 6,000 6,000
78,916 80,028 67,954 74,928
E – 18

GENERAL FUND
CITY COMMISSION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
City Commission Retreat 23,128 20,000 20,000 18,356
Allocations
Cost Allocated-Fleet Mgmt (3,233) (3,272) (3,272) (3,469)
Cost Allocated-Purchasing (3,233) (3,272) (3,272) (3,469)
Cost Allocated-Lakeland Center (9,699) (9,816) (9,816) (10,408)
Cost Allocated-Solid Waste Management (6,466) (6,544) (6,544) (6,939)
Cost Allocated-Airport (12,931) (13,088) (13,088) (13,877)
Cost Allocated-Parking (3,233) (3,272) (3,272) (3,469)
Cost Allocated-Wastewater (16,164) (16,360) (16,360) (17,347)
Cost Allocated- Electric (161,639) (163,596) (163,596) (173,467)
Cost Allocated - Water (19,720) (19,959) (19,959) (21,163)
Cost Allocated - Facilities Maintenance Fund (3,233) (3,272) (3,272) (3,469)
(239,551) (242,451) (242,451) (257,077)
GRAND TOTAL 122,411 84,741 89,431 89,856
E – 19

GENERAL FUND
CITY MANAGER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services
Payroll 514,682 539,013 532,937 516,642
Overtime 337 10
Payroll Accrual 2,139 2,926
Reserve for Accumulated Benefits 624 (20,067)
Medicare Contribution 7,587 10,238 7,793 10,570
Pension Reserve 29,690 63,483 31,826 55,053
Retirement Part-Time/Temp 318 322 291 334
Defined Contribution Deduction - City Share 44,394 47,000 47,154 77,515
Insurance-Group Life 959 1,333 849 502
Insurance-Group Hospital 26,151 44,587 25,898 50,762
Insurance-A,D & D 27 27 34 27
Insurance-Disability 1,145 2,521 1,055 1,960
Payroll - Auto Allowance 16,345 16,200 15,911 16,200
Pension & Benefits Transfers to Projects (48,745) (63,361)
Personal Services 642,259 658,051 663,760 669,130
Insurance
Uninsured Loss Reimbursement 250 250 270
Utilities
Water Utility Service 266 240 277 250
Electric Utility Service 11,827 11,925 11,721 11,829
Wastewater Services 289 314 306 326
Interdepartmental Solid Waste Service 544 542 545 713
12,925 13,021 12,849 13,118
Inter-City Services
Purchasing & Stores Service 1,651 1,738 1,593 1,616
Intra-dept Charges - PC & Network Support 19,313 19,231 19,231 17,172
Intra-Departmental Charges - Telephone 4,458 5,051 5,051 4,520
Intra-Departmental Charges - Radios 322 320 320 321
Intra-Departmental Charges - Facilities 8,363 8,529 8,529 8,986
Intra-Departmental Charges - Janitorial 6,455 6,782 6,782 7,325
Intra-Departmental Charges - IT Operations 19,978 21,029 21,029 20,617
Intra-Departmental Charges/Training Ctr 246 246 226 246
60,786 62,926 62,761 60,803
All Other O&M
Office Supplies 5,777 6,000 8,397 6,000
Equipment - Noncapital 200
Printing & Photography 181 400 186
Postage & Mailing 1,535 1,000 14 1,000
Subscription & Membership 12,399 9,379 6,764 9,379
Telephone, Communications 4,268 3,000 4,665 3,000
Travel 5,522 7,000 6,739 7,000
Training 60 1,500
All Other Sundry Charges 2,109 1,000 719 1,000
31,850 29,479 27,485 27,379
E – 20

GENERAL FUND
CITY MANAGER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Allocations
Cost Allocated-Fleet Mgmt (7,101) (7,637) (7,637) (7,707)
Cost Allocated-Purchasing (21,304) (22,912) (22,912) (23,121)
Cost Allocated-Lakeland Center (14,202) (15,275) (15,275) (15,414)
Cost Allocated-Solid Waste Management (21,304) (22,912) (22,912) (23,121)
Cost Allocated-Airport (56,809) (22,912) (22,912) (23,121)
Cost Allocated-Parking (14,202) (15,275) (15,275) (15,414)
Cost Allocated-Wastewater (71,012) (76,373) (76,373) (77,070)
Cost Allocated- Electric (142,023) (152,745) (152,745) (154,140)
Cost Allocated-Golf Course (7,101) (7,637) (7,637) (7,707)
Cost Allocated - Water (35,506) (76,373) (76,373) (77,070)
Cost Allocated - Facilities Maintenance Fund (14,202) (15,275) (15,275) (15,414)
Cost Allocated - Information Technology (21,304) (22,912) (22,912) (23,121)
(426,070) (458,238) (458,238) (462,420)
GRAND TOTAL 321,750 305,489 308,867 308,280
E – 21

GENERAL FUND
PERFORMANCE EXCELLENCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 354,036 398,065 408,719 421,855
Utilities
Water Utility Service 10 5 10
Electric Utility Service 487 400 483
Wastewater Services 13 7 13
Interdepartmental Solid Waste Service 22 11 29
532 423 535
Inter-City Services
Purchasing & Stores Service 738 677 686
Intra-dept Charges - PC & Network Support 8,118 7,125 7,125 8,904
Intra-Departmental Charges - Telephone 1,093 835 835 1,329
Intra-Departmental Charges - Facilities 220 220 368
Intra-Departmental Charges - Janitorial 175 175 177
Intra-Departmental Charges - IT Operations 3,732 3,732 3,695
Intra-Departmental Charges/Training Ctr 246 226 246
9,212 13,071 12,989 15,405
All Other O&M
Annual Audit 660 660 680 690
Office Supplies 505 1,400 1,162 1,473
Equipment - Noncapital 492
Printing & Photography 1,328 1,550 1,509 1,400
Subscription & Membership 509 1,425 1,349 1,670
Telephone, Communications 1,802 2,400 2,414 1,800
Travel 7,194 6,010 6,238 4,515
Training 3,570
All Other Sundry Charges 249 200 220 200
12,738 13,645 13,572 15,318
Projects
Strategic Planning & Implementation 10,029 1,000 1,000
RPI Event 758 27,700 23,600 8,000
10,787 28,700 23,600 9,000
E – 22

GENERAL FUND
PERFORMANCE EXCELLENCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Allocations
Cost Allocated-Fleet Mgmt (4,540) (4,540) (4,621)
Cost Allocated-Purchasing (13,620) (13,620) (13,863)
Cost Allocated-Lakeland Center (9,080) (9,080) (9,242)
Cost Allocated-Solid Waste Management (13,620) (13,620) (13,863)
Cost Allocated-Airport (13,620) (13,620) (13,863)
Cost Allocated-Parking (9,080) (9,080) (9,242)
Cost Allocated-Wastewater (45,401) (45,401) (46,211)
Cost Allocated- Electric (90,803) (90,803) (92,423)
Cost Allocated-Golf Course (4,540) (4,540) (4,621)
Cost Allocated - Water (45,401) (45,401) (46,211)
Cost Allocated - Facilities Maintenance Fund (9,080) (9,080) (9,242)
Cost Allocated - Information Technology (13,620) (13,620) (13,863)
(272,405) (272,405) (277,265)
GRAND TOTAL 386,773 181,608 186,898 184,848
E – 23

GENERAL FUND
COMMUNICATIONS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 411,142 443,852 443,562 487,480
Utilities
Water Utility Service 119 160 124 167
Electric Utility Service 7,877 7,943 7,807 7,879
Wastewater Services 193 209 204 217
Interdepartmental Solid Waste Service 362 361 363 475
8,551 8,673 8,498 8,738
Inter-City Services
Purchasing & Stores Service 1,917 2,018 1,850 1,877
Rental-Fleet Mgmt Equipment 1,764 1,971 1,945 1,764
Gasoline-Fleet Mgmt Equipment 205 2,151 226 160
Maintenance-Fleet Mgmt Equipment 14 1,595 569 1,993
Intra-dept Charges - PC & Network Support 21,596 25,211 25,211 23,388
Intra-Departmental Charges - Telephone 4,928 5,526 5,526 3,722
Intra-Departmental Charges - Facilities 6,165 6,484 6,484 5,985
Intra-Departmental Charges - Janitorial 4,759 5,140 5,140 4,879
Intra-Departmental Charges - IT Operations 10,212 10,750 10,750 10,539
Intra-Departmental Charges/Training Ctr 345 345 316 345
51,905 61,191 58,017 54,652
All Other O&M
Contractual Services 25,905 21,500 22,999 20,500
Advertising 500 175
Talent Fees-Promotions 35 500
Office Supplies 6,601 6,000 7,873 5,200
Equipment - Noncapital 9,124 6,000 6,636 5,000
Food Purchases 500 5
Leases 4,151 4,200 3,639 2,200
Repair Of Equipment 2,318 500 1,965 1,500
Printing & Photography 1,967 1,000 2,982 2,000
Postage & Mailing 382 700 858 700
Subscription & Membership 1,139 1,175 1,145 1,175
Telephone, Communications 1,403 3,000 1,814 2,000
Travel 500 500
Training 500
All Other Sundry Charges 1,135 1,300 1,954 1,000
Car Washing 100 50
Gift Certificates 100 500
54,259 48,475 52,546 41,325
Capital Equipment
Equipment - Capital 24,869 2,300
E – 24

GENERAL FUND
COMMUNICATIONS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Lakelandgov.net Website Maintenance 18,717 6,282 12,374 15,000
Boards & Committee Dinner 4,515 9,500 6,500
Employee / City Manager Annual Meeting 2,203 3,000 3,000 3,000
Citizens' Academy 1,036 2,000 2,000 1,000
Red, White, & Kaboom Celebration 25,000 6,178
Commission Chamber A/V Upgrade 28,500 32,500
51,471 49,282 56,052 25,500
Allocations
Cost Allocated-Fleet Mgmt (5,900) (6,132) (6,132) (6,200)
Cost Allocated-Purchasing (5,900) (6,132) (6,132) (6,200)
Cost Allocated-Lakeland Center (5,900) (6,132) (6,132) (6,200)
Cost Allocated-Solid Waste Management (11,800) (12,265) (12,265) (12,400)
Cost Allocated-Airport (5,900) (6,132) (6,132) (6,200)
Cost Allocated-Parking (5,900) (6,132) (6,132) (6,200)
Cost Allocated-Wastewater (29,501) (24,530) (24,530) (24,800)
Cost Allocated- Electric (177,005) (159,443) (159,443) (161,199)
Cost Allocated-Golf Course (5,900)
Cost Allocated - Water (29,501) (24,530) (24,530) (24,800)
Cost Allocated - Stormwater Utility (6,132) (6,132) (6,200)
Cost Allocated - Facilities Maintenance Fund (5,900) (6,132) (6,132) (6,200)
Cost Allocated - Information Technology (5,900) (6,132) (6,132) (6,200)
Recoveries-From Outside City (1,927)
(296,934) (269,824) (269,824) (272,799)
GRAND TOTAL 305,262 341,649 348,852 347,197
E – 25

GENERAL FUND
LEGAL
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 602,823 671,329 648,810 813,563
Utilities
Water Utility Service 269 281 281 292
Electric Utility Service 13,801 13,916 13,678 13,804
Wastewater Services 337 366 357 380
Interdepartmental Solid Waste Service 635 633 636 832
15,042 15,196 14,952 15,308
Inter-City Services
Purchasing & Stores Service 239 252 231 234
Intra-dept Charges - PC & Network Support 16,394 16,396 16,396 15,475
Intra-Departmental Charges - Telephone 4,931 5,641 5,641 4,254
Intra-Departmental Charges - Facilities 10,176 10,644 10,644 10,487
Intra-Departmental Charges - Janitorial 7,855 8,464 8,464 8,549
Intra-Departmental Charges - IT Operations 2,939 3,094 3,094 3,033
Intra-Departmental Charges/Training Ctr 296 296 271 296
42,830 44,787 44,741 42,328
All Other O&M
Contractual Services 6,137 3,500 1,260 3,500
Legal Fees 115,654 87,500 142,968 50,000
Professional Services 8,140 5,348 14,000 5,348
Advertising 509
Office Supplies 4,603 4,473 4,772 4,473
Equipment - Noncapital 940 1,492 940
Repair Of Equipment 648 908 905 200
Printing & Photography 589 450 340 450
Postage & Mailing 1,501 1,200 1,479 1,200
Subscription & Membership 21,272 19,186 17,543 17,186
Telephone, Communications 1,143 1,020 1,194 1,020
Travel 4,979 6,675 4,540 6,675
Training 70
All Other Sundry Charges 80 150 20
165,325 131,350 190,514 90,992
Capital Equipment
Equipment - Capital 15,000
E – 26

GENERAL FUND
LEGAL
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Allocations
Cost Allocated-Purchasing (33,398) (34,493) (34,493) (39,088)
Cost Allocated-Lakeland Center (16,699) (17,246) (17,246) (19,544)
Cost Allocated-Solid Waste Management (19,204) (19,833) (19,833) (22,475)
Cost Allocated-Airport (133,594) (137,970) (137,970) (156,351)
Cost Allocated-Parking (8,350) (8,623) (8,623) (9,772)
Cost Allocated-Wastewater (83,495) (86,231) (86,231) (97,719)
Cost Allocated- Electric (267,187) (275,940) (275,940) (351,789)
Cost Allocated-Golf Course (16,699) (17,246) (17,246) (19,544)
Cost Allocated - Water (31,728) (32,768) (32,768) (58,632)
(610,354) (630,350) (630,350) (774,914)
GRAND TOTAL 215,666 232,312 268,667 202,278
E – 27

GENERAL FUND
RETIREMENT SERVICES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 277,516 315,202 266,823 310,857
Utilities
Water Utility Service 114 151 69 68
Electric Utility Service 1,200 1,111 1,259 1,163
Wastewater Services 44 46 44 48
Interdepartmental Solid Waste Service 229 228 229 228
1,586 1,536 1,602 1,507
Inter-City Services
Intra-dept Charges - PC & Network Support 8,437 8,574 8,574 8,056
Intra-Departmental Charges - Telephone 1,051 1,174 1,174 1,064
Intra-Departmental Charges - Facilities 3,030 3,174 3,174 1,351
Intra-Departmental Charges - Janitorial 2,325 2,524 2,524 1,101
Intra-Departmental Charges - IT Operations 2,717 2,860 2,860 2,804
Intra-Departmental Charges/Training Ctr 246 246 226 246
17,805 18,552 18,532 14,622
All Other O&M
Professional Services 1,829
Advertising 200
Recruitment Expenses 12,188 350
Office Supplies 6,658 1,250 3,619 2,511
Equipment - Noncapital 451 490
Leases 72 500 295 250
Repair Of Equipment 338 250 87 100
Printing & Photography (1,851) 700 250 100
Postage & Mailing 800 500 987 100
Subscription & Membership 495 1,050 1,135 500
Telephone, Communications 171 350 1,081 750
Travel 11,763 5,000 6,009 750
Training 200 35
All Other Sundry Charges 40 150 166
31,123 10,150 15,983 5,411
E – 28

GENERAL FUND
RETIREMENT SERVICES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Allocations
Cost Allocated-Fleet Mgmt (6,163) (6,406) (6,406) (10,637)
Cost Allocated-Purchasing (2,054) (2,135) (2,135) (1,662)
Cost Allocated-Lakeland Center (7,191) (8,541) (8,541) (5,983)
Cost Allocated-Solid Waste Management (13,695) (14,946) (14,946) (4,321)
Cost Allocated-Airport (1,068) (1,068) (3,324)
Cost Allocated-Parking (1,027) (1,068) (1,068) (1,330)
Cost Allocated-Wastewater (11,983) (13,523) (13,523) (8,642)
Cost Allocated- Electric (105,797) (108,896) (108,896) (99,719)
Cost Allocated-Golf Course (3,082) (3,203) (3,203) (665)
Cost Allocated - Water (17,462) (14,946) (14,946) (8,975)
Cost Allocated - Stormwater Fund (997)
Cost Allocated - Facilities Maintenance Fund (8,217) (6,762) (6,762) (3,989)
Cost Allocated - Information Technology (11,298) (11,388) (11,388) (2,659)
(187,969) (192,882) (192,882) (152,903)
GRAND TOTAL 140,062 152,558 110,057 179,494
E – 29

GENERAL FUND
CIVIL SERVICE, STAFFING AND COMPENSATION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 738,129 685,684 667,296 674,826
Utilities
Water Utility Service 487 645 296 291
Electric Utility Service 5,129 4,747 5,383 4,970
Wastewater Services 189 198 189 195
Interdepartmental Solid Waste Service 978 975 980 975
6,783 6,565 6,848 6,431
Inter-City Services
Purchasing & Stores Service 379 399 366 371
Rental-Fleet Mgmt Equipment 1,095 1,098 1,103 1,095
Gasoline-Fleet Mgmt Equipment 279 1,335 219 255
Maintenance-Fleet Mgmt Equipment 1,732 1,519 622 1,728
Intra-dept Charges - PC & Network Support 27,229 24,870 24,870 26,616
Intra-Departmental Charges - Telephone 5,008 4,556 4,556 3,988
Intra-Departmental Charges - Facilities 5,386 3,174 3,174 5,777
Intra-Departmental Charges - Janitorial 4,157 2,524 2,524 4,709
Intra-Departmental Charges - IT Operations 6,113 6,435 6,435 6,371
Intra-Departmental Charges/Training Ctr 493 493 452 493
51,872 46,403 44,320 51,402
All Other O&M
Contractual Services 2,686 2,000 1,161 2,000
Legal Fees 1,500 1,700 1,500
Professional Services 4,500 3,900 3,500
Advertising 34,254 40,000 26,533 32,000
Office Supplies 6,351 4,900 5,296 4,000
Equipment - Noncapital 1,278 1,000 1,294 1,000
Leases 2,947 5,188 2,104 5,000
Repair Of Equipment 685 1,000 328 250
Printing & Photography 136 150 98 150
Postage & Mailing 2,332 4,500 1,830 3,000
Subscription & Membership 808 1,300 1,093 1,300
Telephone, Communications 1,308 1,200 1,641 1,200
Travel 4,350 5,200 3,016 4,000
Training 175 1,062 2,196 1,500
All Other Sundry Charges 368 500 792 210
57,678 74,000 52,982 60,610
Capital Equipment
Equipment - Capital 9,668 9,668 4,000
E – 30

GENERAL FUND
CIVIL SERVICE, STAFFING AND COMPENSATION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
RPI Event 1,129
Allocations
Cost Allocated-Fleet Mgmt (11,318) (14,605) (14,605) (13,554)
Cost Allocated-Purchasing (5,659) (4,868) (4,868) (4,784)
Cost Allocated-Lakeland Center (23,344) (19,473) (19,473) (37,472)
Cost Allocated-Solid Waste Management (24,052) (34,078) (34,078) (23,918)
Cost Allocated-Airport (7,973)
Cost Allocated-Parking (2,122) (2,434) (2,434) (2,392)
Cost Allocated-Wastewater (27,589) (30,833) (30,833) (30,296)
Cost Allocated- Electric (229,198) (248,286) (248,286) (202,506)
Cost Allocated-Golf Course (13,441) (7,303) (7,303) (11,162)
Cost Allocated - Water (31,126) (34,078) (34,078) (27,107)
Cost Allocated - Stormwater Utility (2,434) (2,434) (2,392)
Cost Allocated - Facilities Maintenance Fund (16,271) (15,416) (15,416) (16,743)
Cost Allocated - Information Technology (22,637) (25,964) (25,964) (18,337)
(406,757) (439,772) (439,772) (398,636)
GRAND TOTAL 448,834 382,548 341,343 398,633
E – 31

GENERAL FUND
WORKFORCE DEVELOPMENT AND LABOR RELATIONS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 630,315 954,361 852,038 950,531
Utilities
Water Utility Service 278 298 290 301
Electric Utility Service 44,224 42,790 46,652 48,354
Wastewater Services 348 377 368 392
Interdepartmental Solid Waste Service 1,240 1,832 655 11,691
46,090 45,297 47,965 60,738
Inter-City Services
Purchasing & Stores Service 1,660 1,747 1,601 1,625
Gasoline-Fleet Mgmt Equipment 532
Maintenance-Fleet Mgmt Equipment 1,410
Intra-dept Charges - PC & Network Support 23,514 9,980 11,980 60,781
Intra-Departmental Charges - Telephone 5,569 7,246 7,246 5,849
Intra-Departmental Charges - Facilities 10,486 10,968 10,968 10,805
Intra-Departmental Charges - Janitorial 14,379 26,223 26,223 26,459
Intra-Departmental Charges - IT Operations 36,292 38,202 36,202 43,773
Intra-Departmental Charges/Training Ctr 887 887 813 887
92,787 95,253 95,034 152,121
All Other O&M
Tuition Refund Program 91,276 100,000 117,871 100,000
Contractual Services 6,274 5,000 2,837 5,000
Legal Fees 6,688 7,000 4,864 7,000
Advertising 1,316
Office Supplies 5,453 7,000 6,798 7,000
Equipment - Noncapital 1,059 1,500 1,000
Service Awards & Plaques 14,389 20,000 16,578 20,000
Repair Of Equipment 1,136 2,000 240 2,000
Printing & Photography 3,506 4,000 3,084 5,626
Postage & Mailing 275 900 290 1,000
Subscription & Membership 5,877 5,100 6,399 5,100
Telephone, Communications 2,451 3,900 2,565 900
Travel 11,264 8,485 7,302 10,000
Training 1,602 3,000 1,637
All Other Sundry Charges 904 1,800 412 500
Gift Certificates 6,169 2,000 5,704 2,000
159,640 171,685 176,581 167,126
E – 32

GENERAL FUND
WORKFORCE DEVELOPMENT AND LABOR RELATIONS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Computer Laboratory 47,706 40,213 46,674 40,000
CPM Training Program 9,681 11,000 14,309
Mini-Perc 3,280 10,000 10,000 10,000
Employee Picnic 39,850
Employee Programs 735 5,000 3,000 5,000
Training Program (30,007) 21,000 21,000 21,000
Internship Program 50,926 50,500 50,500 31,235
Employee Computer Purchase Pla 2,145 6,700 13,203
Space Study Needs Assessment 14,525 14,525
124,315 158,938 173,211 107,235
Allocations
Cost Allocated-Fleet Mgmt (25,854) (22,469) (22,469) (20,129)
Cost Allocated-Purchasing (12,927) (11,234) (11,234) (10,064)
Cost Allocated-Lakeland Center (53,324) (32,299) (32,299) (64,699)
Cost Allocated-Solid Waste Management (54,940) (66,003) (66,003) (50,321)
Cost Allocated-Airport (14,378)
Cost Allocated-Parking (4,848) (4,213) (4,213) (4,313)
Cost Allocated-Wastewater (63,019) (61,790) (61,790) (60,386)
Cost Allocated- Electric (523,547) (421,293) (421,293) (362,313)
Cost Allocated-Golf Course (30,702) (15,447) (15,447) (20,129)
Cost Allocated - Water (71,099) (64,598) (64,598) (54,635)
Cost Allocated - Stormwater Utility (4,213) (4,213) (4,313)
Cost Allocated - Facilities Maintenance Fund (37,165) (32,299) (32,299) (34,506)
Cost Allocated - Information Technology (51,708) (50,555) (50,555) (40,257)
(929,133) (786,413) (786,413) (740,443)
GRAND TOTAL 124,014 639,121 558,415 697,307
E – 33

GENERAL FUND
COMMUNITY DEVELOPMENT - PLANNING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 1,718,366 1,646,421 1,612,183 1,734,326
Utilities
Water Utility Service 617 642 592 552
Electric Utility Service 31,594 31,857 28,841 26,075
Wastewater Services 772 839 754 734
Interdepartmental Solid Waste Service 1,453 1,448 1,342 1,198
34,435 34,786 31,529 28,559
Inter-City Services
Purchasing & Stores Service 185 195 179 181
Rental-Fleet Mgmt Equipment 3,583 3,454 3,493 3,583
Gasoline-Fleet Mgmt Equipment 1,772 4,368 1,258 1,527
Maintenance-Fleet Mgmt Equipment 4,366 2,979 4,129 4,263
Intra-dept Charges - PC & Network Support 56,457 55,100 55,100 51,132
Intra-Departmental Charges - Telephone 10,113 11,074 11,074 8,778
Intra-Departmental Charges - Facilities 21,110 22,083 22,083 19,807
Intra-Departmental Charges - Janitorial 16,293 17,560 17,560 16,146
Intra-Departmental Charges - IT Operations 138,697 142,633 142,633 139,836
Intra-Departmental Charges/Training Ctr 1,232 739 677 739
253,808 260,185 258,187 245,992
All Other O&M
Contractual Services 9,000 2,486 9,600
Advertising 8,813 8,550 6,529 7,500
Office Supplies 25,433 20,000 23,074 20,000
Equipment - Noncapital 1,688 2,500 1,711 1,500
Printing & Photography 2,625
Postage & Mailing 6,645 8,894 5,006 8,894
Subscription & Membership 4,335 4,462 4,936 4,562
Telephone, Communications 3,326 2,500 2,884 2,500
Travel 4,895 8,230 5,405 6,000
Training 5,017 3,000 2,787 3,000
All Other Sundry Charges 87
60,239 67,136 57,443 63,556
E – 34

GENERAL FUND
COMMUNITY DEVELOPMENT - PLANNING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Neighborhood Leadership Summit 4,404 5,000 5,000
Land Development Regulation Update 100,500 100,500 70,000
Annexation Referendum 750 750 170
Impact Fee Study Updates 21,376 13,624 13,624
Transportation & Planning Consultant 81,583 62,879 62,879 8,000
Title Clearing Expense - Foreclosed Property 1,695 13,305 13,305
Neighborhood Preservation 207
Historic Preservation Board 5,135 9,600 9,600 7,000
Comprehensive Plan Update & Reprint 30,936 84,094 84,094
Planning-Affordable Housing Incentive Plan 9,618 82,882 82,882
Lklnd Interstate Industrial Park Buffer 82,264
Sign Code Revisions 10,852 10,852
Office Renovation 1,800 1,800
Carillon Lakes Noise Study 12,711
Enterprise Zone 70 1,000 1,000
Movies on the Promenade (Funded through Contributions) 11,427 7,105 7,105
Ear Vision 190 14,810 14,810
Regional Connectivity Summit 20,000 20,000
261,411 428,201 428,408 85,170
Allocations
Cost Allocated- Electric (70,105) (81,951) (81,951) (84,147)
GRAND TOTAL 2,258,154 2,354,778 2,305,798 2,073,456
E – 35

GENERAL FUND
COMMUNITY DEVELOPMENT - CODE ENFORCEMENT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 522,601 520,518 536,889 558,349
Utilities
Water Utility Service 72 128 128 131
Stormwater Utility Fees 465 680 92 906
Electric Utility Service 5,842 3,618 5,003 4,333
Interdepartmental Solid Waste Service 69 119 119 119
6,448 4,545 5,341 5,489
Inter-City Services
Purchasing & Stores Service 12,790 13,463 12,341 12,521
Rental-Fleet Mgmt Equipment 10,517 11,620 11,489 10,517
Gasoline-Fleet Mgmt Equipment 18,846 15,297 13,065 13,866
Maintenance-Fleet Mgmt Equipment 10,846 15,574 16,459 18,443
Intra-dept Charges - PC & Network Support 28,399 30,901 30,901 27,172
Intra-Departmental Charges - Telephone 2,681 3,427 3,427 3,988
Intra-Departmental Charges - Radios 3,216 3,200 3,200 3,214
Intra-Departmental Charges - Facilities 1,761 1,761 4,683
Intra-Departmental Charges - Janitorial 3,243 3,131 3,131 3,944
Intra-Departmental Charges - IT Operations 47,389 49,883 49,883 48,905
Intra-Departmental Charges/Training Ctr 591 591 542 591
138,517 148,848 146,198 147,844
All Other O&M
Contractual Services 12,769 17,000 8,729 8,100
Office Supplies 6,043 9,500 7,360 9,678
Equipment - Noncapital 2,921 2,580 1,000
Uniforms 1,332 1,500 1,275 800
Leases 2,079 2,079
Printing & Photography 2,999 3,250 2,397 3,250
Postage & Mailing 5,675 7,500 6,806 7,500
Subscription & Membership 578 360 375 300
Telephone, Communications 12,061 12,500 10,619 10,500
Travel 3,245 5,812 3,593 4,580
Training 3,355 1,650 3,626 3,800
48,058 64,072 49,439 49,508
Projects
Lot Clearing 1,417 300 1,029 1,500
Demolition of Condemned Buildings 25,801 55,999 55,999 23,000
Neighborhood Clean Up Project 108,655 91,957 91,957
Code Enforcement Board 35,634 36,000 36,000 34,000
Orangewood Land Maintenance 2,750 3,250 3,250 2,500
Lease - Telecom/Code Enforcement 7,200
181,456 187,506 188,235 61,000
GRAND TOTAL 897,080 925,489 926,103 822,190
E – 36

EXPENSES
GENERAL FUND
COMMUNITY DEVELOPMENT - BUILDING INSPECTION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Building Inspection
Personal Services 1,471,580 1,522,195 1,511,496 1,125,934
Insurance
Uninsured Loss Reimbursement 525 525 567
Utilities
Water Utility Service 473 493 494 513
Electric Utility Service 24,241 24,443 24,025 24,247
Wastewater Services 593 644 627 683
Interdepartmental Solid Waste Service 1,114 1,112 1,117 1,114
26,421 26,692 26,263 26,557
Inter-City Services
Purchasing & Stores Service 1,119 1,178 925 1,016
Rental-Fleet Mgmt Equipment 19,141 23,201 20,709 19,916
Gasoline-Fleet Mgmt Equipment 24,565 30,392 16,293 20,961
Maintenance-Fleet Mgmt Equipment 33,361 31,083 31,046 34,839
Intra-dept Charges - PC & Network Support 60,111 59,422 59,422 56,468
Intra-Departmental Charges - Telephone 8,541 13,245 12,045 9,059
Intra-Departmental Charges - Facilities 20,056 21,370 18,220 18,419
Intra-Departmental Charges - Janitorial 15,480 16,993 14,518 15,096
Intra-Departmental Charges - IT Operations 51,271 53,969 44,255 46,580
Intra-Departmental Charges/Training Ctr 1,232 1,232 964 1,232
234,878 252,085 218,398 223,586
All Other O&M
Contractual Services 30,453 14,000 14,000 10,000
Office Supplies 16,121 18,596 12,550 16,000
Equipment - Noncapital 70 1,500 128 1,000
Uniforms 4,181 2,000 2,968 1,800
Repair Of Equipment 873 600 490 600
Printing & Photography 3,326 1,450 685 750
Postage & Mailing 4,777 2,470 5,591 3,500
Subscription & Membership 2,720 3,352 1,721 3,000
Telephone, Communications 17,966 10,000 16,421 9,000
Travel 5,675 9,697 5,369 7,000
Training 10,504 5,890 9,734 4,000
96,665 69,555 69,657 56,650
Capital Equipment
Equipment - Capital 1,142 1,142 15,000
E – 37

GENERAL FUND
COMMUNITY DEVELOPMENT - BUILDING INSPECTION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Appeal Board Expense 2,133 2,000 2,215 1,950
Reconstruct Inspection Area 7,868 990 990
10,001 2,990 3,205 1,950
SUB-TOTAL 1,839,545 1,875,184 1,830,687 1,450,244
Business Tax Office
Personal Services 138,491 176,909 142,258 181,598
Utilities
Water Utility Service 62 63
Electric Utility Service 2,934 2,963
Wastewater Services 77 83
Interdepartmental Solid Waste Service 136 136
3,209 3,245
Inter-City Services
Purchasing & Stores Service 141 138
Rental-Fleet Mgmt Equipment 2,296 2,296 2,220 2,400
Gasoline-Fleet Mgmt Equipment 1,864 1,635 1,304 1,226
Maintenance-Fleet Mgmt Equipment 2,894 6,572 1,805 4,326
Intra-dept Charges - PC & Network Support 5,562 5,484 5,484 6,351
Intra-Departmental Charges - IT Operations 6,476 6,310
Intra-Departmental Charges - Telephone 923 400 1,600 1,782
Intra-Departmental Charges - Facilities 2,100 2,250
Intra-Departmental Charges - Janitorial 1,650 1,752
Intra-Departmental Charges/Training Ctr 150 312
13,540 16,387 22,930 26,847
All Other O&M
Office Supplies 1,572 700 1,797 600
Equipment - Noncapital
Uniforms 311 400 301 350
Printing & Photography 776 500 428 500
Postage & Mailing 1,745 3,300 6,600 3,200
Subscription & Membership 90 90
4,494 4,900 9,125 4,740
SUB-TOTAL 156,525 198,196 177,522 216,430
GRAND TOTAL 1,996,070 2,073,380 2,008,209 1,666,674
E – 38

GENERAL FUND
RISK MANAGEMENT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 976,393 1,026,786 1,023,502 1,066,939
Insurance
Uninsured Loss Reimbursement 1,000 1,000 1,128
Utilities
Water Utility Service 157 162 192 179
Electric Utility Service 8,597 7,632 8,486 7,486
Wastewater Services 289 310 351 334
Interdepartmental Solid Waste Service 1,449 1,445 1,452 1,445
10,492 9,549 10,481 9,444
Inter-City Services
Purchasing & Stores Service 6,417 6,755 6,192 6,620
Rental-Fleet Mgmt Equipment 9,307 10,094 10,009 9,307
Gasoline-Fleet Mgmt Equipment 12,487 12,831 8,883 12,800
Maintenance-Fleet Mgmt Equipment 9,180 17,535 13,159 18,077
Intra-dept Charges - PC & Network Support 32,223 30,719 30,719 30,105
Intra-Departmental Charges - Telephone 11,434 11,993 11,993 11,753
Intra-Departmental Charges - Radios 2,251 2,251 2,251 2,206
Intra-Departmental Charges - Facilities 8,458 7,483 7,483 7,362
Intra-Departmental Charges - Janitorial 6,528 5,951 5,951 6,001
Intra-Departmental Charges - IT Operations 26,027 27,397 27,397 26,849
Intra-Departmental Charges/Training Ctr 739 739 677 739
125,051 133,748 124,715 131,819
All Other O&M
Contractual Services 7,133 7,291 3,930 7,991
Professional Services 41,160 72,830 35,532 72,830
Office Supplies 11,537 9,950 10,050 9,730
Equipment - Noncapital 1,250 981 1,250
All Other Materials & Supplies 5,341 14,685 1,369 4,050
Uniforms 296 300 295 300
Leases 3,428 3,500 3,132 5,800
Repair Of Equipment 2,181 2,500 440 200
Printing & Photography 1,589 3,290 1,509 3,290
Postage & Mailing 2,613 3,391 2,742 3,391
Subscription & Membership 1,425 1,569 1,054 1,439
Telephone, Communications 4,855 3,900 4,206 3,900
Travel 47 3,225 100 1,700
Training 1,530 3,000 2,893 3,000
All Other Sundry Charges 70 125 72 125
Licenses & Permits 90 180 150 180
83,293 130,986 68,456 119,176
E – 39

GENERAL FUND
RISK MANAGEMENT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Safety Program 49,947 63,500 63,500 33,500
Emergency Management 26,908 15,986 26,881 15,000
Safety Incentive Program 375
HealthStat Clinic Services 54,500 54,500 54,500
76,855 133,986 145,256 103,000
Allocations
Cost Allocated-Fleet Mgmt (24,519) (25,534) (25,534) (24,336)
Cost Allocated-Purchasing (8,173) (8,511) (8,511) (7,158)
Cost Allocated-Lakeland Center (21,795) (22,697) (22,697) (21,473)
Cost Allocated-Solid Waste Management (32,693) (36,882) (36,882) (85,890)
Cost Allocated-Airport (12,260) (12,767) (12,767) (21,473)
Cost Allocated-Parking (2,725) (2,837) (2,837) (2,863)
Cost Allocated-Wastewater (36,779) (39,720) (39,720) (57,260)
Cost Allocated- Electric (520,362) (529,121) (529,121) (536,815)
Cost Allocated-Golf Course (9,535) (8,511) (8,511) (4,295)
Cost Allocated - Water (85,819) (85,113) (85,113) (83,027)
Cost Allocated - Stormwater Utility (5,674) (5,674) (2,863)
Cost Allocated - Facilities Maintenance Fund (20,434) (21,278) (21,278) (20,041)
Cost Allocated - Information Technology (25,882) (26,953) (26,953) (22,904)
(800,976) (825,598) (825,598) (890,398)
GRAND TOTAL 471,108 610,457 547,813 541,108
E – 40

GENERAL FUND
INTERNAL AUDIT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 156,327 158,476 163,561 168,444
Utilities
Water Utility Service 73 76 76 79
Electric Utility Service 3,718 3,749 3,685 3,719
Wastewater Services 91 99 96 102
Interdepartmental Solid Waste Service 171 170 171 224
4,052 4,094 4,028 4,124
Inter-City Services
Purchasing & Stores Service 46 48 44 45
Intra-dept Charges - PC & Network Support 4,991 5,227 5,227 4,686
Intra-Departmental Charges - Telephone 808 929 929 798
Intra-Departmental Charges - Facilities 2,742 2,868 2,868 2,826
Intra-Departmental Charges - Janitorial 2,117 2,281 2,281 2,304
Intra-Departmental Charges - IT Operations 4,519 4,757 4,757 4,664
Intra-Departmental Charges/Training Ctr 99 99 91 99
15,322 16,209 16,197 15,422
All Other O&M
Office Supplies 964 1,000 692 800
Subscription & Membership 320 525 225 450
Telephone, Communications 1 20 2 20
Travel 79 100 50
Training 1,200 1,200 849 1,200
2,564 2,845 1,767 2,520
Allocations
Cost Allocated-Fleet Mgmt (8,729) (9,081) (9,081) (9,526)
Cost Allocated-Purchasing (6,982) (7,265) (7,265) (7,620)
Cost Allocated-Lakeland Center (8,729) (9,081) (9,081) (9,526)
Cost Allocated-Solid Waste Management (3,491) (3,632) (3,632) (3,810)
Cost Allocated-Airport (8,729) (9,081) (9,081) (9,526)
Cost Allocated-Wastewater (3,491) (3,632) (3,632) (3,810)
Cost Allocated- Electric (69,828) (72,650) (72,650) (76,204)
Cost Allocated-Golf Course (3,491) (3,632) (3,632) (3,810)
Cost Allocated - Water (5,237) (5,449) (5,449) (5,715)
Cost Allocated - Facilities Maintenance Fund (1,746) (1,816) (1,816) (1,905)
Cost Allocated - Information Technology (3,491) (3,632) (3,632) (3,810)
(123,944) (128,951) (128,951) (135,262)
GRAND TOTAL 54,321 52,673 56,602 55,248
E – 41

GENERAL FUND
FINANCE - CENTRAL ACCOUNTING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Personal Services 1,615,334 1,677,213 1,614,832 1,683,645
Utilities
Water Utility Service 442 450 456 469
Electric Utility Service 22,624 22,325 22,022 22,146
Wastewater Services 553 588 579 624
Interdepartmental Solid Waste Service 1,040 1,015 1,031 1,017
24,658 24,378 24,088 24,256
Inter-City Services
Purchasing & Stores Service 1,098 1,156 1,060 1,075
Intra-dept Charges - PC & Network Support 54,363 53,800 53,800 50,438
Intra-Departmental Charges - Telephone 9,628 10,221 10,221 9,310
Intra-Departmental Charges - Facilities 16,680 17,075 17,075 16,823
Intra-Departmental Charges - Janitorial 12,874 13,578 13,578 13,713
Intra-Departmental Charges - IT Operations 183,565 193,226 193,226 189,437
Intra-Departmental Charges/Training Ctr 1,183 1,183 1,084 1,183
279,391 290,239 290,044 281,979
All Other O&M
Contractual Services 46
Banking Service 10,538 11,000 11,079 11,000
Professional Services 800 1,000 1,000
Advertising 1,734 2,000 2,000
Annual Audit 34,042 34,000 32,982 35,020
Office Supplies 20,786 18,512 15,221 18,250
Equipment - Noncapital 800 1,000 921 1,000
Repair Of Equipment 1,728 1,200 1,952 1,800
Printing & Photography 1,876 3,000 2,719 3,000
Postage & Mailing 22,544 21,500 23,683 22,000
Subscription & Membership 2,793 5,400 3,011 5,000
Telephone, Communications 1,906 1,600 1,430 1,600
Travel 4,387 5,300 2,124 4,000
Training 1,541 3,500 2,108 3,500
All Other Sundry Charges 600 51 100
Fines & Penalties 6,273
111,794 109,612 97,282 109,270
Projects
Maximo Upgrade City Wide 214
E – 42

GENERAL FUND
FINANCE - CENTRAL ACCOUNTING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Allocations
Cost Allocated-Fleet Mgmt (112,390) (102,971) (102,971) (113,354)
Cost Allocated-Purchasing (55,092) (48,333) (48,333) (35,686)
Cost Allocated-Lakeland Center (77,130) (69,348) (69,348) (58,776)
Cost Allocated-Solid Waste Management (90,353) (63,043) (63,043) (69,272)
Cost Allocated-Airport (37,463) (35,725) (35,725) (54,578)
Cost Allocated-Parking (28,648) (29,420) (29,420) (25,190)
Cost Allocated-Wastewater (88,149) (77,753) (77,753) (75,569)
Cost Allocated- Electric (370,224) (477,027) (477,027) (407,235)
Cost Allocated-Golf Course (81,001) (56,739) (56,739) (52,479)
Cost Allocated - Water (72,722) (90,362) (90,362) (98,660)
Cost Allocated - Stormwater Utility (35,725) (35,725) (29,388)
Cost Allocated - Facilities Maintenance Fund (66,111) (56,739) (56,739) (67,173)
Cost Allocated - Information Technology (88,149) (96,666) (96,666) (94,462)
(1,167,432) (1,239,851) (1,239,851) (1,181,822)
GRAND TOTAL 863,959 861,591 786,394 917,328
E – 43

GENERAL FUND
FINANCE - CITY CLERK
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 282,463 294,624 291,322 304,906
Utilities
Water Utility Service 235 255 239 358
Electric Utility Service 19,477 19,096 17,824 16,578
Wastewater Services 349 367 356 200
Interdepartmental Solid Waste Service 3,137 3,355 3,189 438
23,198 23,073 21,608 17,574
Inter-City Services
Purchasing & Stores Service 1,301 1,370 1,256 1,274
Intra-dept Charges - PC & Network Support 15,891 16,147 16,147 15,226
Intra-Departmental Charges - Telephone 2,098 2,600 2,600 1,862
Intra-Departmental Charges - Facilities 27,766 29,446 29,446 28,612
Intra-Departmental Charges - Janitorial 33,780 36,742 36,742 36,764
Intra-Departmental Charges - IT Operations 23,914 25,173 25,173 24,679
Intra-Departmental Charges/Training Ctr 246 246 226 246
104,996 111,724 111,589 108,663
All Other O&M
Advertising 14,402 10,300 14,818 13,000
Office Supplies 1,657 1,700 1,603 1,200
All Other Materials & Supplies 233 600 153 250
Repair Of Equipment 4,514 5,891 4,511 4,641
Printing & Photography 22 50 50
Postage & Mailing 206 800 281 500
Subscription & Membership 983 1,035 854 850
Telephone, Communications 50 71 46 71
Travel 5,505 7,163 5,148 6,200
Training 304 700 763 500
All Other Sundry Charges 112 188
27,875 28,422 28,364 27,262
Capital Equipment
Equipment - Capital 4,475 1,219
E – 44

GENERAL FUND
FINANCE - CITY CLERK
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Code Enforcement Board 2
Election Expense 92,898 3,517 3,517 95,000
Document Shredding 1,552 3,000 3,000 1,000
94,452 6,517 6,517 96,000
Allocations
Cost Allocated-Purchasing (2,229) (13,915) (13,915) (16,669)
Cost Allocated-Lakeland Center (16,235) (16,235) (19,447)
Cost Allocated-Airport (3,565) (4,638) (4,638) (5,556)
Cost Allocated-Wastewater (4,456) (19,447)
Cost Allocated- Electric (28,968) (25,511) (25,511) (30,559)
Cost Allocated - Water (4,456) (16,235) (16,235) (19,447)
(43,674) (76,534) (76,534) (111,125)
GRAND TOTAL 493,785 387,826 382,867 444,499
E – 45

GENERAL FUND
FINANCE - TREASURER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 611,569 583,686 492,516 439,061
Inter-City Services
Purchasing & Stores Service 1,364 1,436 1,316 1,335
Intra-dept Charges - PC & Network Support 24,954 27,189 27,189 14,302
Intra-Departmental Charges - Telephone 3,849 3,989 3,989 3,988
Intra-Departmental Charges - IT Operations 46,497 48,944 48,944 47,984
Intra-Departmental Charges/Training Ctr 641 641 588 641
77,305 82,199 82,026 68,250
All Other O&M
Contractual Services 12,603 12,450 7,976 7,550
Office Supplies 9,021 11,234 8,170 8,000
Equipment - Noncapital 1,174 1,400 302 500
Repair Of Equipment 17,055 19,200 17,241 17,000
Printing & Photography 2,353 1,750 1,236 1,750
Postage & Mailing 1,743 2,140 1,558 2,100
Subscription & Membership 52 200 100
Telephone, Communications 1,044 900 509 300
Travel 24 100
Training 70 90
45,140 49,464 36,992 37,300
Allocations
Cost Allocated-Fleet Mgmt (741) (715) (715) (1,089)
Cost Allocated-Purchasing (545)
Cost Allocated-Lakeland Center (11,981)
Cost Allocated-Solid Waste Management (20,760) (18,599) (18,599) (16,338)
Cost Allocated-Airport (11,122) (7,869) (7,869) (9,803)
Cost Allocated-Parking (741) (715) (715) (8,714)
Cost Allocated-Wastewater (33,365) (30,045) (30,045) (21,784)
Cost Allocated- Electric (607,246) (608,763) (608,763) (359,444)
Cost Allocated- Cleveland Heights (8,169)
Cost Allocated - Water (42,263) (35,768) (35,768) (32,677)
(716,238) (702,474) (702,474) (470,544)
GRAND TOTAL 17,777 12,875 (90,940) 74,068
E – 46

GENERAL FUND
FINANCE - ELECTRIC UTILITY FINANCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 856,617 889,413 858,242 896,034
Inter-City Services
Purchasing & Stores Service 147 155 142 10,535
Intra-dept Charges - PC & Network Support 25,217 26,693 25,993 21,944
Lakeland Electric Charges 135,443 135,443 135,443
Intra-Departmental Charges - Telephone 3,810 5,129 5,129 3,988
Intra-Departmental Charges - IT Operations 41,222 43,392 43,392 42,541
Intra-Departmental Charges/Training Ctr 542 542 497 542
70,938 211,354 210,596 214,993
All Other O&M
Subscription & Membership 750 714 1,290 1,310
Travel 1,315 1,700 1,910 1,635
Training 585 700 611 280
2,650 3,114 3,812 3,225
Projects
Maximo Upgrade City Wide 1,716
Allocations
Cost Allocated- Electric (896,463) (1,081,803) (1,081,803) (1,114,252)
Cost Allocated - Water (18,295) (22,078) (22,078)
(914,758) (1,103,881) (1,103,881) (1,114,252)
GRAND TOTAL 17,163 (31,231)
E – 47

GENERAL FUND
FINANCE - CUSTOMER BILLING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Personal Services 617,794 651,502 621,262 641,176
Utilities
Water Utility Service 164 170 171 177
Electric Utility Service 8,382 8,451 8,307 8,383
Wastewater Services 205 223 217 231
Interdepartmental Solid Waste Service 385 384 386 505
9,135 9,228 9,081 9,296
Inter-City Services
Purchasing & Stores Service 4,421 4,654 4,266 4,328
Intra-dept Charges - PC & Network Support 21,023 20,231 20,231 19,803
Intra-Departmental Charges - Telephone 7,474 7,290 7,290 6,384
Intra-Departmental Charges - Facilities 6,181 6,464 6,464 6,368
Intra-Departmental Charges - Janitorial 4,770 5,140 5,140 5,191
Intra-Departmental Charges - IT Operations 60,428 63,608 63,608 62,361
Intra-Departmental Charges/Training Ctr 591 591 542 591
104,888 107,978 107,541 105,026
All Other O&M
Contractual Services 24,219 28,000 23,679
Office Supplies 3,614 5,500 2,871 4,500
Repair Of Equipment 808 1,000 806 1,000
Printing & Photography 2,467 2,500 1,326 1,800
Postage & Mailing 4,314 4,000 3,555 4,000
Subscription & Membership 87 100 90 100
Telephone, Communications 286 300 259 300
Travel 3,767 5,400 1,963 4,000
Training 743 1,000 854 1,000
40,304 47,800 35,403 16,700
Capital Equipment
Equipment - Capital 6,700
Allocations
Cost Allocated-Solid Waste Management (200,706) (146,971) (146,971) (155,780)
Cost Allocated-Wastewater (136,481) (187,797) (187,797) (194,725)
Cost Allocated- Electric (72,254) (114,311) (114,311) (38,945)
Cost Allocated - Water (184,650) (220,457) (220,457) (194,725)
Cost Allocated - Stormwater Utility (72,254) (73,486) (73,486) (77,890)
(666,345) (743,022) (743,022) (662,065)
GRAND TOTAL 105,776 73,486 30,264 116,833
E – 48

GENERAL FUND
FIRE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Administration
Personal Services
Personal Services 11,322,315 11,751,420 11,663,400 2,267,188
Insurance
Uninsured Loss Reimbursement 1,000 750 750 840
Utilities
Water Utility Service 24,544 25,389 26,785 5,708
Electric Utility Service 134,444 135,379 126,878 34,975
Wastewater Services 25,714 26,680 28,646 12,028
Interdepartmental Solid Waste Service 13,489 13,480 13,594 1,532
198,192 200,928 195,902 54,243
Inter-City Services
Purchasing & Stores Service 10,589 11,146 10,217 10,366
Maintenance-Fleet Mgmt Equipment 48
Intra-dept Charges - PC & Network Support 128,915 101,543 101,543 17,739
Intra-Departmental Charges - Telephone 11,285 13,132 13,132 4,520
Intra-Departmental Charges - Radios 29,904 29,904 29,904 29,888
Intra-Departmental Charges - Facilities 171,731 179,881 179,881 13,694
Intra-Departmental Charges - Janitorial 30,244 32,638 32,638 11,163
Intra-Departmental Charges - IT Operations 60,701 63,896 63,896 62,643
Intra-Departmental Charges/Training Ctr 7,440 7,440 6,820 7,440
450,857 439,580 438,031 157,453
All Other O&M
Contractual Services 912 1,200 881 240
Office Supplies 8,710 9,500 7,499 2,375
Equipment - Noncapital 14,478 16,000 10,561 1,600
All Other Materials & Supplies 4,033 4,000 2,085 800
Uniforms 28,488 30,000 27,844 900
Chemicals 6,477 6,500 7,449
Tools & Implements 2,416 2,500 3,104
Auto/Heavy Equipment Fuel 162,749 182,784 114,892
License Tags 226 300 83
Fire Fighting Accessories 50,261 50,400 50,400
Leases 6,322 5,500 6,382 2,750
Rentals 350
Repair Of Equipment 19,116 25,000 22,787
Printing & Photography 1,695 1,800 1,816 540
Postage & Mailing 1,730 1,917 925 1,917
Subscription & Membership 1,290 2,375 1,220 1,093
Telephone, Communications 29,246 26,000 27,911 2,080
Travel 3,152 5,000 3,066 1,200
Laundry & Dry Cleaning 33,053 40,000 31,712 1,200
All Other Sundry Charges 1,846 2,300 1,499 2,300
Repair Of Motor Equipment 65,625 60,335 87,229
Software License & Maintenance 1,350 1,350 1,025
443,173 475,111 410,369 18,995
E – 49

GENERAL FUND
FIRE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Capital Equipment
Equipment - Capital 28,649 44,918 44,918
Operating Projects
Florida EMS County Award Grant 2,771
SUB-TOTAL 12,446,957 12,912,707 12,753,369 2,498,719
Operations
Personal Services 9,298,170
Utilities
Water Utility Service 16,042
Electric Utility Service 82,012
Wastewater Services 18,413
Interdepartmental Solid Waste Service 8,186
124,653
Inter-City Services
Intra-dept Charges - PC & Network Support 71,347
Intra-Departmental Charges - Telephone 8,242
Intra-Departmental Charges - Facilities 137,083
Intra-Departmental Charges - Janitorial 10,590
227,262
All Other O&M
Contractual Services 720
Office Supplies 2,850
Equipment - Noncapital 9,600
All Other Materials & Supplies 800
Uniforms 26,700
Chemicals 6,500
Fire Fighting Accessories 50,400
Printing & Photography 360
Telephone, Communications 23,400
Travel 3,800
Laundry & Dry Cleaning 34,930
160,060
Capital Equipment
Equipment - Capital 10,000
E – 50

GENERAL FUND
FIRE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Operating Projects
Hydrant Markers 1,409 1,500 1,500 1,500
Intersection Control Equipment 7,652 4,000 4,000 4,000
Maintenance & Replacement of Fire Hose 8,209 7,500 7,500 7,500
EMS Operations 10,144 10,500 10,575 10,500
Urban Search and Rescuse Team (USAR) 13,792 20,000 20,000 15,000
ARFF Training 4,052 15,000 15,000 15,000
Brevard County Wildland Fires 3,999
Fireman's Fund Heritage Program 13,728
62,983 58,500 58,575 53,500
SUB-TOTAL 62,983 58,500 58,575 9,873,645
Training
Personal Services 91,828
Utilities
Water Utility Service 6,963
Electric Utility Service 1,178
Wastewater Services 187
Interdepartmental Solid Waste Service 3,852
12,180
Inter-City Services
Intra-dept Charges - PC & Network Support 1,502
Intra-Departmental Charges - Telephone 266
Intra-Departmental Charges - Facilities 12,501
14,269
All Other O&M
Contractual Services 240
Office Supplies 950
Equipment - Noncapital 1,600
All Other Materials & Supplies 800
Uniforms 300
Printing & Photography 360
Subscription & Membership 95
Telephone, Communications 260
Laundry & Dry Cleaning 400
5,005
Operating Projects
Training Project 30,241 30,723 30,723 27,000
Paramedic Training 4,018 25,000 25,000 25,000
City University 4,720 8,000 8,000 3,500
FIRE Training 913
Police Standards for New Fire Inspectors 834 2,666 2,666
40,726 66,389 66,389 55,500
SUB-TOTAL 40,726 66,389 66,389 178,782
E – 51

GENERAL FUND
FIRE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Fire Safety Management
Personal Services 707,599
Inter-City Services
Intra-dept Charges - PC & Network Support 11,935
Intra-Departmental Charges - Telephone 2,127
Intra-Departmental Charges - Facilities 13,694
Intra-Departmental Charges - Janitorial 11,163
38,919
All Other O&M
Office Supplies 2,850
Equipment - Noncapital 1,600
All Other Materials & Supplies 800
Uniforms 1,800
Leases 2,750
Printing & Photography 360
Subscription & Membership 1,187
Laundry & Dry Cleaning 2,400
Capital Equipment
Equipment - Capital
13,747
Operating Projects
Fire Safety Management 19,698 24,300 24,600 24,300
Fire Prevention Week 3,007 3,100 3,100 3,100
22,705 27,400 27,700 27,400
SUB-TOTAL 22,705 27,400 27,700 787,665
E – 52

GENERAL FUND
FIRE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Maintenance
Personal Services 212,189
Inter-City Services
Intra-dept Charges - PC & Network Support 1,505
Intra-Departmental Charges - Telephone 266
1,771
All Other O&M
Office Supplies 475
Equipment - Noncapital 1,600
All Other Materials & Supplies 800
Uniforms 300
Tools & Implements 2,500
Auto/Heavy Equipment Fuel 160,000
License Tags 300
Rentals 350
Repair Of Equipment 25,000
Printing & Photography 180
Telephone, Communications 260
Laundry & Dry Cleaning 800
Repair Of Motor Equipment 60,335
Software License & Maintenance 1,350
254,250
Capital Equipment
Equipment - Capital 10,500
SUB-TOTAL 478,710
GRAND TOTAL 12,573,371 13,064,996 12,906,034 13,817,521
E – 53

GENERAL FUND
POLICE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Personal Services 23,317,549 24,351,019 23,717,602 25,399,287
Insurance
Uninsured Loss Reimbursement (145) 1,500 1,500 1,960
Utilities
Water Utility Service 8,641 11,331 6,239 7,098
Stormwater Utility Fees 226 171 443 446
Electric Utility Service 382,814 386,590 386,061 382,568
Wastewater Services 6,361 6,881 6,948 7,020
Interdepartmental Solid Waste Service 8,306 8,260 8,468 8,498
406,349 413,233 408,159 405,630
Inter-City Services
Purchasing & Stores Service 23,401 24,633 22,580 22,909
Rental-Fleet Mgmt Equipment 770,717 669,887 701,209 754,468
Gasoline-Fleet Mgmt Equipment 838,198 1,122,263 604,579 718,379
Maintenance-Fleet Mgmt Equipment 976,377 800,400 902,622 923,546
Intra-dept Charges - PC & Network Support 473,522 569,780 569,780 648,207
Intra-Departmental Charges - Telephone 91,816 104,643 104,643 122,302
Intra-Departmental Charges - Radios 191,964 191,964 191,964 192,503
Intra-Departmental Charges - Facilities 189,429 218,418 218,418 215,209
Intra-Departmental Charges - Janitorial 145,917 157,464 157,464 158,808
Intra-Departmental Charges - IT Operations 1,274,910 1,342,011 1,342,011 1,222,270
Intra-Departmental Charges/Training Ctr 18,280 18,280 16,757 18,280
4,994,530 5,219,743 4,832,027 4,996,881
E – 54

GENERAL FUND
POLICE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 16,456 45,490 39,897 43,930
Professional Services 15,422 15,580 20,762 15,580
Advertising 389 1,200 816 1,200
Office Supplies 82,477 86,200 73,556 88,927
Equipment - Noncapital 26,491 42,959 43,234 39,095
All Other Materials & Supplies 35,778 40,508 42,007 39,584
Uniforms 97,890 114,917 114,917 114,917
Auto/Heavy Equipment Fuel 1,000
License Tags 1,144 1,250 1,139 1,500
Crime Prevention Material 3,222 4,000 2,214 4,000
Food & Supplies for Animals 6,498 6,000 5,490 6,500
Training - Ammunition 11,008 12,300 9,103 12,300
Leases 99,331 103,973 103,742 141,400
Repair Of Equipment 60,926 65,114 54,638 57,142
Printing & Photography 13,306 20,500 20,500 17,500
Postage & Mailing 13,515 13,500 9,604 13,500
Subscription & Membership 15,383 17,483 18,089 17,458
Telephone, Communications 55,401 56,120 50,661 27,120
Travel 1,761
Laundry & Dry Cleaning 120,667 116,500 124,398 116,500
Training 6,111
All Other Sundry Charges 2,372 4,140 1,735 4,140
Confidential Informants 25,000 25,000 20,554
Gift Certificates 660 1,100 1,100 660
686,207 794,834 762,600 783,507
Capital Equipment
Equipment - Capital 3,771 3,476 3,476
SUB-TOTAL 29,408,260 30,783,805 29,725,364 31,587,265
Grants
DOJ - Justice Assistance 48,281 18,575 18,575
Polk County School Board-SRO 643,524 672,325 701,626 725,328
FOAG-Victim Assistance (VOCA) 143,036 149,354 132,252 153,915
JAG/BYRNE (DART) 44,719 47,698 42,311 50,100
High Intensity Drug Trafficking Area (HIDTA) 29,746 38,966 38,966 25,500
BJA - Bulletproof Vest Program 35,595 74,933 74,933
SUB-TOTAL 944,901 1,001,851 1,008,663 954,843
E – 55

GENERAL FUND
POLICE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Polk Community College IPS Coordinator 83,960 92,268 92,268 91,473
Police Activities League and DARE 3,000
School Resource Officers - Donations 12,654 25,061 25,261
Do the Right Thing - Donations 4,926 7,614 7,114
Investigative Cost Reimbursement 115,218 181,388 231,589
Canine Training - Donations 22,068 28,912 28,912
Police Education 35,788 35,000 36,506 35,000
Emergency Preparedness 2,078 2,500 2,500 2,500
Recruitment 28,446 31,845 32,113 31,138
Aircraft Operations 123,829 100,000 100,000
Victim Assistance Program 25,000 25,000 25,188 25,000
Training Center 48,192 53,892 53,892 58,892
Crime Watch 13,211 11,963 12,416 8,400
Special Overtime 89,195 47,000 47,000 40,000
Lakeland Night Out Program 870 1,000 1,000 1,000
LPD Dive Team Donations 1,600 1,600
Drug Prevention Resource Center 42,000 42,000 45,000
LPD Property & Evidence Expansion 12,500 12,500
Lakeland Police SWAT Weapons 47,500 47,500
Simulated Impaired Driving Experience (SIDNE) 19,798 19,798
LPD Community Room Trophy Case 5,275 6,274
SUB-TOTAL 608,434 772,116 825,430 338,403
LAW ENFORCEMENT TRUST FUND
All Other O&M
All Other Administrative 73,050 45,059 45,059
Capital Equipment
Equipment - Capital 205,490 205,490
SUB-TOTAL 73,050 250,549 250,549
FEDERALLY FORFEITED PROPERTY
All Other O&M
All Other Administrative 39,004 39,004
Capital Equipment
Equipment - Capital 34,424 259,826 259,826
Transfers To Other Funds
Transfer To Fleet Mgmt Reserve 18,123
SUB-TOTAL 52,547 298,830 298,830
GRAND TOTAL 31,087,191 33,107,151 32,108,836 32,880,511
E – 56

GENERAL FUND
PUBLIC WORKS - DIRECTOR
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 498,658 546,562 490,860 556,665
Utilities
Water Utility Service 170 177 178 185
Electric Utility Service 8,718 8,790 8,640 8,720
Wastewater Services 213 231 226 246
Interdepartmental Solid Waste Service 401 400 402 401
9,502 9,598 9,445 9,552
Inter-City Services
Purchasing & Stores Service 11,443 12,045 11,041 11,202
Rental-Fleet Mgmt Equipment 4,971 2,432 3,905 3,314
Gasoline-Fleet Mgmt Equipment 4,920 3,006 966 180
Maintenance-Fleet Mgmt Equipment 3,140 5,245 2,363 4,860
Intra-dept Charges - PC & Network Support 16,233 16,665 16,665 15,470
Intra-Departmental Charges - Telephone 3,869 4,451 4,451 3,190
Intra-Departmental Charges - Radios 643 643 643 643
Intra-Departmental Charges - Facilities 6,428 6,724 6,724 6,624
Intra-Departmental Charges - Janitorial 4,961 5,347 5,347 5,400
Intra-Departmental Charges - IT Operations 37,684 39,667 39,667 38,889
Intra-Departmental Charges/Training Ctr 345 345 316 345
94,637 96,570 92,088 90,117
All Other O&M
Office Supplies 6,502 4,800 4,847 4,500
Uniforms 247 500 250
Repair Of Equipment 660 900 933 900
Printing & Photography 200 28 200
Postage & Mailing 525 500 833 500
Subscription & Membership 767 1,520 1,013 1,500
Telephone, Communications 1,999 1,800 1,504 1,800
Travel 2,130 3,000 167 2,500
Training 3,708 4,500 981 3,000
All Other Sundry Charges 752 1,500 308 1,300
Licenses & Permits 53
17,343 19,220 10,615 16,450
Allocations
Cost Allocated-Fleet Mgmt (64,831) (51,983) (51,983) (51,804)
Cost Allocated-Solid Waste Management (82,314) (62,784) (62,784) (62,569)
Cost Allocated-Parking (8,741) (5,401) (5,401) (5,382)
Cost Allocated - Stormwater Utility (35,105) (35,105) (34,985)
Cost Allocated - Facilities Maintenance Fund (39,336) (29,029) (29,029) (28,930)
(195,222) (184,302) (184,302) (183,670)
GRAND TOTAL 424,918 487,648 418,706 489,114
E – 57

GENERAL FUND
PUBLIC WORKS - ENGINEERING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 849,243 1,129,340 1,052,450 1,182,182
Utilities
Water Utility Service 294 307 307 319
Electric Utility Service 15,083 15,208 14,948 15,086
Wastewater Services 369 401 390 425
Interdepartmental Solid Waste Service 693 691 695 693
16,439 16,607 16,340 16,523
Inter-City Services
Purchasing & Stores Service 8,304 8,741 8,013 8,129
Rental-Fleet Mgmt Equipment 12,789 21,138 14,687 18,913
Gasoline-Fleet Mgmt Equipment 16,000 24,718 13,105 18,945
Maintenance-Fleet Mgmt Equipment 11,683 16,916 10,210 19,846
Intra-dept Charges - PC & Network Support 30,055 30,003 30,003 29,144
Intra-Departmental Charges - Telephone 3,908 4,524 4,524 4,254
Intra-Departmental Charges - Radios 2,572 2,572 2,572 2,571
Intra-Departmental Charges - Facilities 11,121 12,022 12,022 11,459
Intra-Departmental Charges - Janitorial 8,583 9,560 9,560 9,341
Intra-Departmental Charges - IT Operations 46,531 48,980 48,980 48,020
Intra-Departmental Charges/Training Ctr 936 936 858 936
152,483 180,110 154,533 171,558
All Other O&M
Contractual Services 56 3,000 260
Advertising 400 400
Office Supplies 8,532 7,399 6,805 7,000
Equipment - Noncapital 1,639 2,000 1,708 2,000
All Other Materials & Supplies 56 300 66 300
Uniforms 2,411 4,000 3,552 4,000
Tools & Implements 942 2,250 1,467 2,250
Repair Of Equipment 1,000 1,000
Printing & Photography 184 200 176 200
Postage & Mailing 437 500 512 500
Subscription & Membership 1,492 3,000 2,334 3,000
Telephone, Communications 4,901 5,300 4,988 5,300
Travel 2,911 3,000 343 3,000
Training 2,848 2,500 1,440 2,500
All Other Sundry Charges 204 250 84 250
Software License & Maintenance 3,831 4,000 3,076 4,000
30,441 39,099 26,812 35,700
Allocations
Cost Allocated - Stormwater Utility (54,480) (54,480)
GRAND TOTAL 1,048,606 1,310,676 1,195,655 1,405,963
E – 58

GENERAL FUND
PUBLIC WORKS - CONSTRUCTION AND MAINTENANCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 1,516,956 1,086,399 879,055 1,124,621
Insurance
Uninsured Loss Reimbursement 1,000 2,000 2,000 2,240
Utilities
Water Utility Service 10,311 10,644 11,351 12,126
Electric Utility Service 34,530 35,214 33,488 33,429
Wastewater Services 9,081 8,425 9,794 10,278
Interdepartmental Solid Waste Service 58,595 67,548 53,378 39,748
112,517 121,831 108,012 95,581
Inter-City Services
Purchasing & Stores Service 18,296 19,259 17,654 17,911
Rental-Fleet Mgmt Equipment 78,631 231,109 231,109 142,486
Gasoline-Fleet Mgmt Equipment 235,480 258,029 110,039 167,522
Maintenance-Fleet Mgmt Equipment 190,518 360,497 209,101 258,652
Intra-dept Charges - PC & Network Support 24,586 26,295 26,295 22,992
Intra-Departmental Charges - Telephone 3,374 3,646 3,646 4,254
Intra-Departmental Charges - Radios 12,540 12,541 12,541 13,176
Intra-Departmental Charges - Facilities 86,033 90,116 90,116 88,658
Intra-Departmental Charges - Janitorial 16,707 18,029 18,029 18,183
Intra-Departmental Charges - IT Operations 39,237 41,302 41,302 40,492
Intra-Departmental Charges/Training Ctr 3,203 3,203 2,936 3,203
708,604 1,064,026 762,768 777,529
E – 59

GENERAL FUND
PUBLIC WORKS - CONSTRUCTION AND MAINTENANCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 791 6,000 1,581 8,000
Office Supplies 4,662 6,300 6,283 6,300
Equipment - Noncapital 4,551 4,366 4,568 4,330
All Other Materials & Supplies 13,809 21,401 17,189 21,401
Uniforms 18,589 18,500 19,350 18,500
Construction Material 21,784 28,470 17,213 28,470
Chemicals 4,500 4,500
Tools & Implements 6,527 10,000 4,475 10,000
Auto/Heavy Equipment Fuel 1,088 1,650 350 1,650
Personal Safety Equipment 8,231 7,000 4,823 7,000
Parts For Equipment 13,610 10,000 10,976 10,000
Leases 209,011 37,160 45,070 37,160
Rentals 13 35 663 500
Repair Of Equipment 13,084 15,826 13,612 14,732
Printing & Photography 30 500 500
Postage & Mailing 48 400 87 400
Subscription & Membership 810 1,000 1,267 1,000
Telephone, Communications 2,912 2,900 2,645 2,900
Travel 3,534 3,922 4,672 3,922
Training 1,265 4,460 2,408 4,460
All Other Sundry Charges 1,396 2,000 1,308
325,745 186,390 158,540 185,725
Capital Equipment
Equipment - Capital 7,331 16,675 16,675 13,225
Projects
Office Furniture (238) 3,000
Cleaning & Painting Downtown Streetscape 15,692 19,827 19,827 21,000
Downtown Painting of Ornamental Streetscape 6,000 6,000 6,000
CSX Right-of-Way 365 365 365 365
Overhead Projector and Screen Unit 7,000 7,400 7,400 2,500
22,819 33,592 33,592 32,865
GRAND TOTAL 2,694,972 2,510,913 1,960,642 2,231,786
E – 60

GENERAL FUND
TRAFFIC
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 741,214 680,807 655,767 694,726
Insurance
Uninsured Loss Reimbursement 500 500 500 560
Utilities
Water Utility Service 1,610 2,335 1,250 1,048
Electric Utility Service 19,258 18,354 18,260 17,310
Wastewater Services 307 354 352 425
Interdepartmental Solid Waste Service 1,445 1,445 1,503 1,548
22,620 22,488 21,365 20,331
Inter-City Services
Purchasing & Stores Service 8,471 8,917 8,174 8,293
Rental-Fleet Mgmt Equipment 28,886 28,024 28,312 28,886
Gasoline-Fleet Mgmt Equipment 21,055 33,544 15,212 21,760
Maintenance-Fleet Mgmt Equipment 19,404 17,475 18,933 25,667
Intra-dept Charges - PC & Network Support 23,571 24,801 24,801 22,109
Intra-Departmental Charges - Radios 3,859 3,840 3,840 3,856
Intra-Departmental Charges - Facilities 17,877 18,726 18,726 18,423
Intra-Departmental Charges - Janitorial 12,242 13,211 13,211 13,323
Intra-Departmental Charges - IT Operations 16,930 17,821 17,821 17,472
Intra-Departmental Charges/Training Ctr 591 591 542 591
152,885 166,950 149,572 160,380
All Other O&M
Contractual Services
Office Supplies 2,617 3,647 1,935 2,500
Equipment - Noncapital 3,104 3,500 4,714 3,500
All Other Materials & Supplies 93,680 82,055 88,960 75,000
Uniforms 3,574 3,500 2,609 3,000
Tools & Implements 1,388 1,500 677 1,500
Auto/Heavy Equipment Fuel 89 100 138 100
Rentals 1,555 1,500 1,095 1,500
Repair Of Equipment 4,139 4,500 6,317 4,500
Printing & Photography 18 250 69 100
Postage & Mailing 284 300 310 300
Subscription & Membership 1,743 1,240 1,240 1,240
Telephone, Communications 3,559 2,300 2,868 2,300
Travel 1,939 395 395 2,000
Training 1,162 2,748 4,020 2,000
All Other Sundry Charges 50
Annual Railroad Maintenance 14,559 12,986 16,226 15,000
133,411 120,571 131,572 114,540
Capital Equipment
Equipment - Capital 7,518 2,000 2,000
Projects
Other Projects - City Departments 857
GRAND TOTAL 1,059,005 993,316 960,777 990,537
E – 61

GENERAL FUND
PARKS AND RECREATION - DIRECTOR
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 311,278 351,720 322,519 325,824
Utilities
Water Utility Service 96 100 101 104
Electric Utility Service 4,937 4,978 4,892 4,938
Wastewater Services 121 131 128 139
Interdepartmental Solid Waste Service 227 226 227 227
5,380 5,435 5,348 5,408
Inter-City Services
Purchasing & Stores Service 12,622 11,948 10,952 11,112
Rental-Fleet Mgmt Equipment 1,428 1,586 1,567 1,428
Gasoline-Fleet Mgmt Equipment 359 549 230 407
Maintenance-Fleet Mgmt Equipment 807 447 1,230
Intra-dept Charges - PC & Network Support 8,681 8,989 8,989 8,354
Intra-Departmental Charges - Telephone 3,584 3,641 3,641 2,915
Intra-Departmental Charges - Facilities 3,639 3,808 3,808 3,750
Intra-Departmental Charges - Janitorial 2,809 3,028 3,028 3,057
Intra-Departmental Charges - IT Operations 3,038 3,198 3,198 3,135
Intra-Departmental Charges/Training Ctr 197 197 181 197
36,356 37,751 36,041 35,585
All Other O&M
Office Supplies 2,221 1,500 2,646 2,300
Equipment - Noncapital 244 500 271 500
Repair Of Equipment 11 495 495 500
Printing & Photography 118 200 87 1,500
Postage & Mailing 232 500 326 500
Subscription & Membership 954 1,490 1,513 1,800
Telephone, Communications 2,009 1,989 1,965 2,000
Travel 1,422 2,541 1,471 2,600
Training 94 226 276 600
7,306 9,441 9,051 12,300
Projects
Advertising & Promotions 1,078 3,028 3,028 6,500
Sculpture Competition 20,160 6,810 6,810 2,500
Maximo Upgrade City Wide 214
Volunteers in Public Service 14,400
21,452 9,838 9,838 23,400
Allocations
Cost Allocated-Golf Course (54,734) (48,478) (48,286) (40,252)
GRAND TOTAL 327,038 365,707 334,510 362,265
E – 62

GENERAL FUND
PARKS AND RECREATION - PARKS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Personal Services 4,840,914 5,350,882 5,108,099 5,403,424
All Other O&M
Contractual Services 129,512 144,728 216,728 170,000
Office Supplies 7,597 7,347 8,555 7,347
Equipment - Noncapital 10,854 6,200 14,893 6,100
All Other Materials & Supplies 16,264 18,509 16,602 16,790
Uniforms 16,264 17,795 14,328 17,795
Cleaning & Janitor Supply 31,570 37,191 25,546 42,485
Construction Material 1,570 2,855 1,079 2,500
Chemicals 67,570 66,458 64,246 78,412
Tools & Implements 7,350 10,200 7,315 10,200
Electrical, Hardware & Plumbing Supplies 49,760 13,520 75,619 15,020
Agricultural & Horticultural Supplies 61,398 87,094 79,836 104,855
Auto/Heavy Equipment Fuel 2,616 1,500 2,060 2,000
Recreational Supplies 8,776 11,272 8,063 15,700
Food & Supplies for Animals 7,194 6,000 3,376 10,000
Irrigation Supplies 19,635 20,800 23,573 21,300
Rentals 1,000 1,000
Maintenance Of Facilities 8,976 9,300 15,865 25,000
Repair Of Equipment 40,843 41,000 41,540 41,220
Printing & Photography 2,031 1,500 1,086 1,500
Postage & Mailing 705 268 134 250
Subscription & Membership 1,730 815 187 500
Telephone, Communications 13,443 12,626 9,129 12,626
Travel 3,748 1,271 3,050 1,271
Training 4,397 3,436 3,570 3,200
All Other Sundry Charges 4,915 4,625 4,917 4,600
Ad Valorem Taxes 2,950 3,492 3,123
521,667 530,802 644,419 611,671
E – 63

GENERAL FUND
PARKS AND RECREATION - PARKS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Capital Equipment
Equipment - Capital 6,400 6,400 19,560
Projects
Hollis Gardens 9,036 12,000 14,000 20,000
Install Master Key System - Tigertown, Peterson Park 2,033 1,000
Spring Training Preparation 16,884 15,463 40,543 20,000
Tree And Palm Program 5,831 21,278 27,278 15,000
Landscape Renovations 12,467 11,000 16,000 20,000
Irrigation Modernization 5,670 10,000 12,000 15,000
Resigning Of Parks (752) 3,000 3,000 3,000
Replace Swan Pens 780 1,000 1,301 1,000
Replace Park Equipment 7,666 10,000 23,000 30,000
Christmas Decorations 8,467 12,932 9,980 5,000
Orange Cup Regatta 1,209
Sportsfield Lighting 24,912 25,000 35,000 25,000
Landscape Renovations - FDOT 31,623 15,000 15,000 25,000
U&CF-Tree Inventory - Northside 9,302
U&CF-Tree Inventory - Southside 9,083
U&CF-Tree Remediation - SE Quadrant 603
U&CF-Cemetery Tree Planting 489
Tigertown Additional Parking Area 32,000
Tigertown Warning Track Material 3,866
Henley Field PA System Wiring Improvements 2,760
Special Overtime 42,000 53,260 53,500
Tigertown Shop Shelving for Parts Room 5,000
City Nursery Aluminum Tables 6,000
Westside Complex Concrete Repair 2,500
Lake Parker Park Repair and Repaint Nature Trails 10,000
Parks Systems Maintenance 240,000 113,887
Sub-Total 183,928 418,673 250,362 370,887
Allocations
Cost Allocated-Fleet Mgmt (6,226) (8,683) (8,683) (8,873)
Cost Allocated-Purchasing (24,906) (26,050) (26,050) (26,619)
Cost Allocated-Lakeland Center (217,930) (234,446) (234,446) (239,574)
Cost Allocated-Parking (37,360) (43,416) (43,416) (44,365)
Cost Allocated- Electric (93,398) (104,198) (104,198) (106,477)
Cost Allocated-Golf Course (12,454) (17,366) (17,366) (17,746)
Cost Allocated - Water (18,680) (17,366) (17,366) (17,746)
(410,954) (451,525) (451,525) (461,400)
GRAND TOTAL 7,504,170 8,379,288 7,934,130 8,411,697
E – 64

GENERAL FUND
PARKS AND RECREATION - RECREATION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 2,474,316 3,006,167 2,600,385 2,983,317
Insurance
Uninsured Loss Reimbursement 250 500 500 560
Utilities
Water Utility Service 35,036 34,301 47,777 53,040
Electric Utility Service 380,839 376,024 344,191 359,607
Stormwater Utility 150 141
Wastewater Services 23,914 24,417 25,356 25,547
Interdepartmental Solid Waste Service 28,782 28,851 30,782 29,889
468,572 463,593 448,256 468,224
Inter-City Services
Purchasing & Stores Service 21,270 22,389 20,523 20,822
Rental-Fleet Mgmt Equipment 11,981 13,160 13,023 11,981
Gasoline-Fleet Mgmt Equipment 7,391 15,229 4,486 4,842
Maintenance-Fleet Mgmt Equipment 9,725 14,841 5,859 17,687
Intra-dept Charges - PC & Network Support 55,461 56,677 58,080 57,917
Intra-Departmental Charges - Telephone 3,632 4,913 4,913 4,520
Intra-Departmental Charges - Facilities 307,374 321,955 321,955 325,071
Intra-Departmental Charges - Janitorial 2,809 3,028 3,028 3,057
Intra-Departmental Charges - IT Operations 50,621 53,284 53,284 52,751
Intra-Departmental Charges/Training Ctr 2,119 2,119 1,942 2,119
472,384 507,595 487,093 500,767
E – 65

GENERAL FUND
PARKS AND RECREATION - RECREATION
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 85,038 91,090 84,793 94,438
Office Supplies 13,919 16,592 12,273 16,792
Equipment - Noncapital 16,114 12,520 7,492 14,500
Uniforms 13,201 13,320 9,612 13,320
Cleaning & Janitor Supply 37,626 56,375 43,641 82,775
Chemicals 41,546 39,350 45,380 46,000
Tools & Implements 1,552 2,270 2,004 1,770
Electrical, Hardware & Plumbing Supplies 827 1,550 1,157 1,550
Recreational Supplies 7,080 8,573 6,078 8,000
Fuel-Pool Operations 17,558 30,000 26,386 30,000
Maintenance Of Facilities 1,410 2,645 2,898 2,645
Repair Of Equipment 39,436 61,621 45,888 61,720
Postage & Mailing 125 200 94 200
Subscription & Membership 720 1,000 646 1,000
Telephone, Communications 15,039 17,425 9,416 17,625
Travel 8,772 4,782 3,580 4,500
Training 1,886 2,900 2,000 2,900
Licenses & Permits 750 500 883 625
Gift Certificates 50 50
Recoveries-Intra Departmental Charges (7,888)
302,650 362,713 304,221 392,522
Capital Equipment
Equipment - Capital 11,064 35,940 35,940 10,250
Projects
Wood Floor Refinishing - Simpson Park & Kelly Rec 25,000 25,000
Resurface Tennis Courts 8,700 12,000 14,911 12,000
Christmas Parade 5,720 5,800 5,800 5,800
Special Events 52,075 61,000 61,000 47,400
Program Activity Costs 336,659 422,342 421,744 322,000
Program Activity Costs - Electric Utilities 60,000
Program Activity Costs 336,659 422,342 421,744 382,000
Tournament Costs 18,589 19,900 20,600 18,000
Martin Luther King Parade 3,550 4,000 4,000 4,000
Weight Room Equipment Replacement 26,267 26,692 30,397 25,000
Expanded Cultural Opportunities 3,504 4,938 4,938
Coin Meters for Tennis Lights 8,533 25,000
Computer Equipment Upgrade 16,973 14,000 14,000
Pool Blanket Reels and Blankets 25,000
480,572 595,672 602,390 544,200
GRAND TOTAL 4,209,807 4,972,180 4,478,785 4,899,840
E – 66

GENERAL FUND
PARKS AND RECREATION - MAIN LIBRARY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
MAIN LIBRARY
Personal Services 1,341,489 1,424,837 1,350,935 1,459,363
Utilities
Water Utility Service 2,771 2,823 2,805 2,873
Electric Utility Service 69,490 65,559 67,374 61,782
Wastewater Services 1,877 2,075 1,929 2,109
Interdepartmental Solid Waste Service 2,889 2,889 2,904 2,889
77,027 73,346 75,012 69,653
Inter-City Services
Purchasing & Stores Service 29,539 31,094 28,503 28,917
Rental-Fleet Mgmt Equipment 1,764 3,911 1,735 1,764
Gasoline-Fleet Mgmt Equipment 514 4,569 244 500
Maintenance-Fleet Mgmt Equipment 493 2,411 1,428 2,627
Intra-dept Charges - PC & Network Support 62,763 57,572 57,572 56,157
Intra-Departmental Charges - Telephone 8,470 9,749 9,749 10,901
Intra-Departmental Charges - Facilities 78,840 82,581 82,581 81,246
Intra-Departmental Charges - IT Operations 17,529 18,452 18,452 18,090
Intra-Departmental Charges/Training Ctr 1,133 1,133 1,039 1,133
201,045 211,472 201,303 201,336
All Other O&M
Contractual Services 12,964 14,780 2,721 9,000
Office Supplies 12,294 12,098 7,216 12,050
Equipment - Noncapital 1,585 2,000 1,982 2,000
Cleaning & Janitor Supply 3,907 5,000 3,649 5,000
Electrical, Hardware & Plumbing Supplies 107 100 28 100
Library Materials 133,049 108,671 109,432 103,892
Repair Of Equipment 2,502 7,600 1,402 4,000
Postage & Mailing 2,282 2,500 1,714 2,500
Subscription & Membership 810 500 490
Telephone, Communications 499 500 486 500
Binding & Processing 7,043 7,500 7,266 7,500
177,041 161,249 136,387 146,542
Capital Equipment
Equipment - Capital 2,120
SUB-TOTAL 1,798,723 1,870,904 1,763,636 1,876,894
E – 67

GENERAL FUND
PARKS AND RECREATION - MAIN LIBRARY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
E-LIBRARY
Personal Services 145,920 174,529 172,043 180,316
Utilities
Water Utility Service 113 113 129 134
Electric Utility Service 6,477 5,622 6,720 5,765
Interdepartmental Solid Waste Service 287 287 292 295
Wastewater Services 553 545 635 650
7,430 6,567 7,777 6,844
Inter-City Services
Intra-Dept Charges - Facilities 9,509 9,960 9,960 9,798
9,509 9,960 9,960 9,798
All Other O&M
Contractual Services 2,003 3,000 2,583 3,000
Office Supplies 3,745 3,000 3,773 2,500
Equipment - Noncapital 1,000 614 1,000
Uniforms 132 350 72
Cleaning & Janitor Supply 668 1,000 697 1,000
Leases 62,087 80,000 92,952 82,000
Telephone, Communications 3,185 2,800 2,572 2,880
71,820 91,150 103,261 92,380
SUB-TOTAL 234,679 282,206 293,041 289,338
COUNTY-WIDE LIBRARY COOPERATIVE
Personal Services 305,652 307,917 292,780 328,539
All Other O&M
Contractual Services 21,172 23,000 23,000 23,000
Office Supplies 14,554 17,000 17,000 19,000
Equipment - Noncapital 3,066 5,000 5,000 5,000
Uniforms 473 1,500 250 250
Cleaning & Janitor Supply 4,179 3,500 3,500 5,000
Library Materials 323,988 366,398 366,398 380,000
Repair of Equipment 1,811 1,500 1,500 1,700
Printing & Photography 250
Subscription & Membership 905 1,200 1,200 1,200
Travel 716 1,200 1,200 1,500
Training 500 500 500
Binding & Processing 14,985 16,500 16,500 17,000
385,849 437,548 436,048 454,150
SUB-TOTAL 691,501 745,465 728,828 782,689
E – 68

GENERAL FUND
PARKS AND RECREATION - MAIN LIBRARY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
COUNTY BOOKMOBILE
Personal Services 80,550 66,918 87,057
Inter-City Services
Gasoline-Fleet Mgmt Equipment 3,300 2,344 1,992
Maintenance-Fleet Mgmt Equipment 5,501 1,716 3,500
8,801 4,060 5,492
All Other O&M
Administrative Services 3,000
All Other Materials & Supplies 7,000 4,000 4,000
Repair of Equipment 100 100
Printing & Photography 50
Telephone, Communications 900 900 900
11,050 4,900 5,000
SUB-TOTAL 100,401 75,878 97,549
Projects
Library Foundation:
Reference Section 1,373 1,373
Special Collections Section 1,364 1,364
Fine Arts Collections Section 3,057 3,057
E-Library 46,277 11,970 11,926
Serena Bailey Foundation:
Reference Section 8,170 17,830 17,830
Special Collections Section 16,580 16,580
Fine Arts Collections Section 9,480 16,520 16,520
Louise K Padar Bequest 4,185 77,981 77,981
68,112 146,675 146,631
GRAND TOTAL 2,793,014 3,145,651 3,008,014 3,046,470
E – 69

GENERAL FUND
BRANCH LIBRARY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 280,471 308,149 289,760 324,393
Utilities
Water Utility Service 823 903 816 843
Electric Utility Service 35,162 31,089 42,686 43,922
Wastewater Services 1,043 1,201 1,043 1,083
Interdepartmental Solid Waste Service 963 963 968 963
37,991 34,156 45,513 46,811
Inter-City Services
Purchasing & Stores Service 535 563 516 524
Rental-Fleet Mgmt Equipment 1,984 2,192 2,167 1,984
Gasoline-Fleet Mgmt Equipment 436 2,130 298 1,062
Maintenance-Fleet Mgmt Equipment 331 1,235 503 1,630
Intra-dept Charges - PC & Network Support 15,146 20,145 20,145 8,031
Intra-Departmental Charges - Telephone 2,231 2,567 2,567 2,925
Intra-Departmental Charges - Facilities 33,126 34,699 34,699 34,138
Intra-Departmental Charges/Training Ctr 246 246 226 246
54,036 63,777 61,122 50,540
All Other O&M
Contractual Services 1,456 2,060 2,496 3,460
Office Supplies 2,399 3,150 3,227 2,000
Equipment - Noncapital 861 990 966
Cleaning & Janitor Supply 1,562 1,660 1,659 1,700
Electrical, Hardware & Plumbing Supplies 40 100
Library Materials 15,847 15,713 15,795 7,648
Repair Of Equipment 886 400 260 100
Telephone, Communications 594 500 498 500
23,644 24,573 24,901 15,408
Projects
County-Wide Library Cooperative 6
GRAND TOTAL 396,148 430,655 421,295 437,152
E – 70

GENERAL FUND
PARKS AND RECREATION - CEMETERIES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 472,509 516,106 484,604 521,787
Utilities
Water Utility Service 29,619 26,576 31,760 32,285
Electric Utility Service 16,814 16,368 20,238 20,812
Wastewater Services 8,193 5,727 7,018 7,938
Interdepartmental Solid Waste Service 9,669 9,234 9,926 8,622
64,295 57,905 68,942 69,657
Inter-City Services
Purchasing & Stores Service 1,394 1,467 1,345 1,364
Rental-Fleet Mgmt Equipment 16,387 16,167 16,285 16,387
Gasoline-Fleet Mgmt Equipment 15,054 20,293 11,918 19,731
Maintenance-Fleet Mgmt Equipment 22,571 19,398 23,887 24,326
Intra-dept Charges - PC & Network Support 5,140 4,029 4,029 4,481
Intra-Departmental Charges - Facilities 12,284 12,867 12,867 12,659
Intra-Departmental Charges - Janitorial 3,419 3,689 3,689 3,721
Intra-Departmental Charges - IT Operations 4,169 4,388 4,388 4,302
Intra-Departmental Charges/Training Ctr 493 493 452 493
80,911 82,791 78,860 87,464
All Other O&M
Contractual Services 69,402 74,000 73,426 74,000
Office Supplies 1,597 1,400 1,663 753
Equipment - Noncapital 3,776 4,420 4,259 4,420
All Other Materials & Supplies 1,501 1,502 1,522 1,502
Uniforms 1,972 2,000 1,772 2,000
Construction Material 582 1,000 1,047 1,000
Tools & Implements 492 800 709 800
Agricultural & Horticultural Supplies 8,571 7,798 7,636 7,798
Merchandise 200 200
Maintenance Of Facilities 16
Repair Of Equipment 5,795 5,822 3,062 5,822
Printing & Photography 577 600 776 600
Postage & Mailing 341 700 540 700
Subscription & Membership 49 49 49 49
Telephone, Communications 2,629 2,000 2,072 2,000
Training 35 170 35 170
All Other Sundry Charges 118 118
97,335 102,579 98,569 101,932
Capital Equipment
Equipment - Capital 4,420 5,000 5,000 5,000
Projects
Funeral Set-Ups 4,547
Roselawn Landscape Improvements 433
Fire Ant Control 2,000 2,000
Replace Street Signs 2,500 2,225
Portable Chapel Tent Renovation 4,500
4,980 4,500 4,225 4,500
GRAND TOTAL 724,450 768,881 740,199 790,340
E – 71

GENERAL FUND
NON-DEPARTMENTAL
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services
Reserve for Accumulated Benefits 40,000 198,655 40,000
Insurance-Work Comp-Excess 225,216 242,375 252,644 242,375
Unemployment Compensation 14,676 30,000 30,000 30,000
Retiree Health Insurance Subsidy 607,242
Retiree Health Insurance Subsidy adjustments 617,572 617,572 625,526
887,135 1,088,602 900,216 937,901
Insurance
Uninsured Loss Reimbursement 128,178
Insurance - Fire 157,865 170,562 155,005 188,168
Insurance - Position Bond 707 5,668 1,000 5,668
Insurance Consultant 29,416 28,923 28,923 23,453
Self-Insurance Services 1,618,839 1,504,951 1,504,951 1,490,731
1,935,005 1,710,104 1,689,879 1,708,020
Utilities
Water Utility Service 677 638 656 674
Stormwater Utility Fees 680 680 906 906
Electric Utility Service 1,803 59,663 1,709 1,787
Fire Hydrants 440,533 453,683 453,683 462,757
Utility Connection Fee 100
Traffic Signals 129,187 135,744 128,979 131,559
Street Lights & Xmas 3,659,429 3,976,596 4,068,424 4,149,792
Interdepartmental Solid Waste Service 305 304 304 304
4,232,613 4,627,408 4,654,661 4,747,779
Inter-City Services
Rental-Fleet Mgmt Equipment 5,362 5,362 5,864 5,747
Gasoline-Fleet Mgmt Equipment 2,563 2,002 1,810 1,810
Maintenance-Fleet Mgmt Equipment 6,502 4,621 4,621 4,529
Intra-Departmental Charges - Facilities 28,500 10,000 10,000 10,000
Intra-Departmental Charges - Janitorial 16,512
42,926 21,985 22,295 38,598
E – 72

GENERAL FUND
NON-DEPARTMENTAL
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Other General Governmental Services
Appraisal Fees 7,150
Ad Valorem Taxes 12,057 13,041 13,040 13,040
Downtown CRA Tax Increment 419,943 459,651 476,340 432,105
Refund Of Prior Years Revenue 35,588 35,588 35,588
Bad Checks 1,483 2,000 2,000 2,000
Midtown CRA Tax Increment 1,130,821 1,206,466 1,216,217 1,054,916
Dixieland CRA Tax Increment 92,289 109,477 105,037 102,556
Payphone Expense 1,287 2,100 1,100 2,100
Williams CRA Tax Increment 4,589 4,707 4,707 6,376
Hardin CRA 181,189 219,069 217,370 228,234
Polk County Vision 10,000 10,000 10,000 10,000
Polk County Day at the Capitol 1,250 1,250 1,250
Florida Economic Development Trust Fund 61,500 61,500 65,500
Contribution to CSX Legal Fund 10,000
Legislative Advisory Services 54,325 53,000 55,490 55,000
Retiree's Association Expenses 500 1,100 750 750
Sun Trust Parking Garage - Lease 21,300 21,300 21,300 21,300
Chamber of Commerce - Maintenance 15,222
Federal Bldg Maintenance 83,171 11,401 12,773 12,000
Train Station-Maintenance 41,725 67,273 44,720 44,720
Community Visioning Project 38,600 38,600 38,600 38,600
Contingency 574 100,000
2,118,501 2,325,247 2,317,782 2,226,035
Cultural Agencies
Platform Florida 5,000 5,000
Education and Enlightenment Group, Inc 5,000 5,000
Florida Dance Theatre 9,289 9,289 9,289
Lakeland Community Band 12,000 12,000
Explorations, Inc., 17,210 17,210 17,210
Senior Olympics-Lakeland Center 1,200
Mayfair Purchase Award 500 500
Polk Theatre 36,060 36,060 36,060
Polk Museum Of Art 81,955 81,955 81,955
Lakeland Imperial Symphony 44,744 47,768 47,768
Arts On The Park 10,927 10,927 10,927
Undesignated 185,000
200,185 225,709 226,909 185,000
E – 73

GENERAL FUND
NON-DEPARTMENTAL
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Social Agencies
Coalition For Homeless 7,500 7,500
VISTE 9,000 11,000 11,000
Salvation Army - Homeless 7,500 7,500 7,500
Polk County - Aging Services 13,000 13,000 13,000
Girls, Incorporated 5,000 4,000 4,000
Sunrise Communities 1,460 10,000 10,000
Catholic Social Services 5,000 6,000 6,000
Central Florida Deaf Services 8,500 7,500 7,500
Lakeland Community Band 9,800
NAMI 6,000 7,500 7,500
Talbot House Ministries 9,000 9,000 9,000
Writers, Inc. 5,000 5,000 5,000
Lakeland Volunteers In Medicine, Inc. 7,500
Wilson House 7,500 5,000 5,000
Lake Mirror Classic Car Show 1,842
Contribution to Lakeland Futures Classic Tournament 15,000
Education and Enlightenment Group, Inc 5,000
Platform Florida 5,000
Faith In Action - North 4,000
Family Fundamentals 3,500
First Tee Program 50,000
Women's Resource Center 2,500
181,102 93,000 93,000
Other
Citrus Commission -Electric Subsidy 7,825 20,800 20,800
Leases
Armory Lease - Airport 11,854
Game/Fresh Water Fish-Airport 15,124
Lakeland Center:
Drug Prevention Center-Say No Walk 4,210
Senior Olympics-Lakeland Center 1,200
Economic Expo - Lakeland Center 2,495
Lakeland Community Band 9,800
44,683
Sub Total - All Other O&M 2,552,296 2,664,756 2,658,491 2,411,035
E – 74

GENERAL FUND
NON-DEPARTMENTAL
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Transfers To Other Funds
Transfer To Fleet Mgmt Reserve 15,000 37,200 37,200 8,100
Transfer To Lakeland Center 2,192,789 2,308,844 2,308,844 2,313,052
Transfer To Disaster Fund - Frances 18
Transfer To Cultural Activities Fund 137,869
Transfer To Trust Funds - Cemetery Perpetual Care 49,980 46,393 46,393 43,996
Hollis Gdns Maint Trust - Transfer To Gen Fund 53,514 53,514 53,514 53,514
Hollis Gdns Maint Trust - Inc in Reserve Balance 54,494 40,000 35,000
Reserve for New Rec Facilities - Inc in Reserve Balance 118,674 134,000 124,000
Cultural Activities Reserve - Increase in Reserve Balance 100,000
2,549,170 2,619,119 2,619,951 2,577,662
TOTAL NON-DEPARTMENTAL 12,199,145 12,731,974 12,545,493 12,420,995
GRAND TOTAL 86,281,799 91,941,617 88,147,484 91,303,488
E – 75

THIS PAGE IS INTENTIONALLY BLANK
E – 76

REVENUE AND EXPENDITURE SUMMARY
COMMUNITY DEVELOPMENT - AFFORDABLE HOUSING
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 543,021 415,068 434,581 615,000
Fringe Benefits
Total Personnel 543,021 415,068 434,581 615,000
Non-Personnel
Internal Service Charges
Professional and Contractual
Utilities
Insurance and Fixed Charges
All Other Operations and Maintenance 2,531,869 2,713,507 1,825,589 2,774,384
Capital Outlay 124,541 124,438 124,438
Debt Service
Total Non-Personnel 2,656,410 2,837,945 1,950,027 2,774,384
Total Expenditures 3,199,431 3,253,014 2,384,607 3,389,384
Transfers
Transfers In
Transfers Out
Net Transfers
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental 2,816,923 2,883,780 2,279,729 3,259,384
Charges for Services
Interest Income 61,897 43,800
All Other Revenue 339,123 42,757 68,850 50,000
Total Revenue 3,217,942 2,926,537 2,392,379 3,309,384
Funding to be Provided (18,511) 326,476 (7,772) 80,000
E – 77

COMMUNITY DEVELOPMENT - AFFORDABLE HOUSING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUE
Intergovernmental Revenue
Federal Grants
HUD - Home 339,245 809,780 391,868 474,806
CDBG-Grant Activities 965,592 720,656 692,972 778,797
Neighborhood Stabilization Program 2,005,781
1,304,837 1,530,437 1,084,840 3,259,384
State Grants
FDOS-SHIP 936,672 1,218,012 1,063,442
My Florida Safe Home 121,782 126,996 124,238
HHR - Affordable Housing Program 453,632 8,336 7,210
1,512,085 1,353,343 1,194,890
Total Intergovernmental Revenue 2,816,923 2,883,780 2,279,729 3,259,384
Miscellaneous Revenue
Interest
CDBG-Grant Activities
DCA Grant 687 750
FDOS-SHIP 46,522 35,000
HUD-Rental Rehabilitation-Grant Activities 725 1,200
Dixieland 14,938 18,000
HHR 7,440 500
My Florida Safe Home 2,550
Market Value Restatement
DCA Grant (116) (200)
HUD-Rental Rehabilitation-Grant Activities (138) (150)
Dixieland (3,836) (4,000)
FDOS-SHIP (7,854) (8,000)
HHR 769 500
My Florida Safe Home 209 200
Total Interest 61,897 43,800
Loans
CDBG-Grant Activities 25,032 42,757 25,000 25,000
HUD - Home 115,260 3,000 25,000
Rehab Lakeland Presbyterian Apartments 10,360 10,000
Dixieland-Affordable Housing Program 2,076 1,500
Dixieland-Rehabilitation 150,018 3,750
FDOS-SHIP 35,012 25,000
337,758 42,757 68,250 50,000
Reimbursements
Dixieland-Affordable Housing Program 165
DCA Grant-Elderly Homeowner Rehab Program 1,200 600
1,365 600
Total Miscellaneous Revenue 401,019 42,757 112,650 50,000
REVENUE TOTAL 3,217,942 2,926,537 2,392,379 3,309,384
SURPLUS PRIOR YEARS (18,511) 326,476 (7,772) 80,000
TOTAL REVENUES 3,199,431 3,253,014 2,384,607 3,389,384
E – 78

COMMUNITY DEVELOPMENT - AFFORDABLE HOUSING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Operating
CDBG-Administration 115,081 81,362 81,362 135,000
CDBG-Housing Division 294,713 230,322 249,835 330,000
CDBG-Code Enforcement 133,227 103,384 103,384 150,000
CDBG-Rehabilitation of Private Property 200,307 233,956 188,971 152,857
743,328 649,024 623,552 767,857
Projects
CDBG Programs:
Simpson Park - Art Classes 2,000 1,760 1,760 2,150
Swimming Lessons - NW Area 2,800 3,600
CDBG - Simpson Park - Cultural Dance 1,640 1,610 1,640 1,860
Summer Rec Prog - Simpson Park/Lincoln Academy 18,840 21,550
Coleman Bush Bldg - After School Program 4,124 4,745 4,745 4,950
CDBG-Coleman Bush Tutoring Program 7,960 8,447 8,447 9,410
CDBG - Coleman Bush Summer Tutoring Program 2,365 2,420
VISTE - Hot Meals for the Elderly 10,000 10,000 10,000 10,000
Homeless Coalition of Polk County 7,500 7,500 7,500
Big Brothers & Big Sisters, Inc. 3,333
CDBG-Boys & Girls Club - Summer Day Camp 10,000 10,000
CDBG-Talbot House 9,000 9,000
CDBG - Wilson House - Partial Wages for Counselor 8,000 5,000
CDBG - Salv Army - Ranges for Trans Housing Apts 5,000
CDBG - Sunrise Comm - Access Shwr for Grp Home 9,338
CDBG - 10YR Plan to end chronic Homelessness 12,500
CDBG - Faith In Action - Central Lakeland 1,000 4,000 4,000
CDBG - Faith In Action - North Lakeland 400 4,600 4,600
CDBG - Women's Resource Center 4,673 2,828 2,828
CDBG - Salvation Army - Homeless Intervention Worker 8,000 8,000
CDBG - Sunrise Comm - Hydraulic Lift Equip for Grp Home 4,000 4,000
CDBG - Neighborhood Stablization Program 10,000 10,000
CDBG - Sidewalk 6th Street 17,042
CDBG - Drainage Hull Street 141,282
CDBG - Consultant for Housing Study 15,400 15,400
CDBG - Sunrise Comm - Spec Workstation Phys Challenged 7,500
CDBG - Salv Army - Furn & Sup for Homeless Providers 12,000
CDBG - Polk Museum of Art - Summer Art Prog Youth 5,000
CDBG - Natl Alliance on Mental Illness - Op Assist Homeless Providers 5,000
CDBG - Lkld Vol in Medicine - Hlth Care Working Uninsured 10,000
CDBG - Freedom Center - Summer Camp Transportation 5,000
CDBG - Family Fund - Rental Cost Back School Bash 3,000
Rental Rehabilitation Program:
HUD-Rental Rehabilitation-Grant Activities 3,919 17,583 17,583
E – 79

COMMUNITY DEVELOPMENT - AFFORDABLE HOUSING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Dixieland Program:
Dixieland-Affordable Housing Program 137,219 284,078 25,000
Dixieland-Rehabilitation 126 6,527 100
My Florida Safe Home 4,502 5,498 5,498
DCA Elderly Homeowner Rehab:
DCA Grant-Elderly Homeowner Rehab Program 11,801 10,497 10,497
SHIP Program:
FDOS-SHIP 55,065 173,875 43,329
FDOS-SHIP- Affordable Housing Program 945,286 1,037,113 1,037,113
My Florida Safe Home 10,000
CDBG - Consultant for Housing Study 11,900
HOME Program:
HUD - Home - Administration 38,007 51,037 36,804 47,480
HUD - Home - Affordable Housing Program 412,683 583,531 251,638 369,106
HUD - Home - Keystone Challenge 3,815 167,613 106,426 83,220
CDBG - Consultant for Housing Study 7,700
Neighborhood Stabilization Program 2,005,781
Hurricane Housing Recovery Program:
HHR - Administration 25,390
HHR - Affordable Housing Program 338,319 8,210 8,210
HHR - Special Needs Rental Housing 98,132
My Florida Safe Home 124,541 124,438 124,438
2,456,103 2,603,990 1,761,055 2,621,527
GRAND TOTAL 3,199,431 3,253,014 2,384,607 3,389,384
E – 80

REVENUE AND EXPENDITURE SUMMARY
LAKELAND COMMUNITY REDEVELOPMENT AREAS
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 43,259 406,191 473,991 547,551
Fringe Benefits 13,174
Total Personnel 56,433 406,191 473,991 547,551
Non-Personnel
Internal Service Charges 7,035 18,500 11,000 12,300
Professional and Contractual 411,844 2,311,968 557,138 1,346,736
Utilities
Insurance and Fixed Charges
All Other Operations and Maintenance 268,796 216,001 171,021 141,000
Capital Outlay 2,140,271 5,483,300 2,508,448 2,666,147
Debt Service 1,236,013 1,073,449 1,059,886 805,000
Total Non-Personnel 4,063,959 9,103,218 4,307,493 4,971,183
Total Expenditures 4,120,392 9,509,409 4,781,484 5,518,734
Transfers
Transfers In 70,000 70,000 70,000 70,000
Transfers Out (186,744) (250,000) (250,000) (350,000)
Net Transfers (116,744) (180,000) (180,000) (280,000)
Revenue Sources
Taxes 5,589,536 5,543,000 5,634,615 4,840,939
Licenses and Permits
Intergovernmental (638)
Charges for Services
Interest Income 259,751 66,990 150,000 75,878
All Other Revenue 309,010 226,118 200,000
Total Revenue 6,157,659 5,609,990 6,010,733 5,116,817
Funding to be Provided (1,920,523) 4,079,419 (1,049,249) 681,917
E – 81

LAKELAND COMMUNITY REDEVELOPMENT AREAS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Property Taxes
Current Ad Valorem Taxes-Downtown 1,603,863 1,636,000 1,675,609 1,483,803
Current Ad Valorem Taxes-MidTown 3,684,937 3,600,000 3,644,029 3,059,773
Current Ad Valorem Taxes-Dixieland 300,736 307,000 314,977 297,363
5,589,536 5,543,000 5,634,615 4,840,939
Other Miscellaneous Revenue
Reimbursements / Loss Recovery 202
Charges for Services
Rental Income 11,511
Residential Redevelopment - Property Management 197,297 226,118 200,000
208,808 226,118 200,000
Investment Income
Interest on Pooled Investments-Downtown 80,897 23,790 45,000 14,878
Interest on Pooled Investments-MidTown 221,929 41,000 170,000 59,000
Interest on Pooled Investments-Dixieland 44,138 2,200 32,000 2,000
Market Value Restatement-Downtown (19,239) (25,000)
Market Value Restatement-MidTown (57,333) (60,000)
Market Value Restatement-Dixieland (10,641) (12,000)
259,751 66,990 150,000 75,878
State Grants
FDOT-MLK-Myrtle to Memorial (638)
Transfers from Other Fund
Transportation Fund - Contribution to HOPE VI Improvements 70,000 70,000 70,000 70,000
Transportation Fund - Corridor Beautification 100,000
170,000 70,000 70,000 70,000
SUB-TOTAL 6,227,659 5,679,990 6,080,733 5,186,817
PRIOR YEAR SURPLUS (1,920,523) 4,079,419 (1,049,249) 681,917
TOTAL REVENUE 4,307,135 9,759,409 5,031,484 5,868,734
E – 82

LAKELAND COMMUNITY REDEVELOPMENT AREAS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
DOWNTOWN CRA
Personal Services 38,257 27,967 41,070
Utilities
Water Utility Service 21
Electric Utility Service 988
Wastewater Services 27
Interdepartmental Solid Waste Service 60
1,096
Inter-City Services
Maintenance of Facilities 376
Janitorial Services 312
Intra-dept Charges - PC & Network Support 831
Intra-Departmental Charges - Telephone 133
Intra-Departmental Charges/Training Ctr 252
Other City Department Charges 3,500 800
3,500 2,704
All Other O&M
Professional Services 3,585 120,263 50,000
Annual Audit 979 6,120 1,685 5,000
Tax Increment Financing Agreements 134,209 168,761 101,636 140,000
138,773 295,144 103,321 195,000
Sub-Total 138,773 336,901 131,288 239,870
MID-TOWN CRA
Personal Services 143,959 112,906 196,943
Utilities
Water Utility Service 21
Electric Utility Service 988
Wastewater Services 27
Interdepartmental Solid Waste Service 60
1,096
Inter-City Services
Maintenance of Facilities 376
Janitorial Services 312
Intra-dept Charges - PC & Network Support 3,314
Intra-Departmental Charges - Telephone 532
Intra-Departmental Charges/Training Ctr 504
Other City Department Charges 7,500 2,500
7,500 7,538
E – 83

LAKELAND COMMUNITY REDEVELOPMENT AREAS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Professional Services 4,628 135,635 135,000 135,000
Advertising 1,796 500 500 500
Annual Audit 1,685 1,685 1,736
Office Supplies 55 500 500 500
Food Purchases 430 400 1,000 1,000
Travel 366 500 500
Training 1,918 1,500 500 500
All Other Sundry Charges 115 80 100 100
9,308 140,300 139,785 139,836
Sub-Total 9,308 291,759 252,691 345,413
DIXIELAND CRA
Personal Services 39,113
Utilities
Water Utility Service 21
Electric Utility Service 988
Wastewater Services 27
Interdepartmental Solid Waste Service 60
1,096
Inter-City Services
Maintenance of Facilities 376
Janitorial Services 312
Intra-dept Charges - PC & Network Support 831
Intra-Departmental Charges - Telephone 133
Intra-Departmental Charges/Training Ctr 252
Other City Department Charges 7,500 5,000
7,500 6,904
All Other O&M
Professional Services 7,310 17,565 15,000 15,000
Annual Audit 1,685 1,685 1,736
Food Purchases 291 510 500 500
Subscription & Membership 750 500 500
Training 870 500 500
8,471 20,510 18,185 18,236
Sub-Total 8,471 28,010 18,185 65,349
Debt Service
Residential Redevelopment-Downtown 856,730 837,471 837,471 680,000
Residential Redevelopment-Mid-Town 32,018
Downtown Streetscape 125,000 125,000 125,000 125,000
Corridor Beautification 10,733 110,978 97,415
Downtown Signage 211,532
1,236,013 1,073,449 1,059,886 805,000
E – 84

LAKELAND COMMUNITY REDEVELOPMENT AREAS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Downtown:
Purchase - Container Gardens 1,000 1,000
Maintenance Container Gardens 96,382 79,568 35,000 81,955
Downtown Signage 284,132 100,000
Residential Redevelopment 35,686 245,057 5,000
LCRA Downtown Plan 50,000 50,000
Mowing 7,286 16,714 15,000 12,360
Cleaning & Painting Downtown Streetscape 21,500 22,000 20,000 22,500
Downtown Streetscape 250,000 250,000
Lemon Street Streetscape (Pedestrian Connector) 1,425
Mass Ave Streetscape - Cedar St to RR tracks 1,063
Massachusetts Ave Brick Crosswalks 39,375 66,858 2,000
Streetscape on S. Fla Ave in front of Pilot Bank 99,758 116,469 20,000
USF Polytechnic Incubator 28,787
Midtown:
Landscape/Pedestrian Enhancements:
Massachusetts Improvements - In Town Bypass to Memorial 100,000
Parker Street 3-lane conversion 720,000
FDOT - Parker Street 3-Lane Conversion 80,000 80,000
Other Pedestrian Enhancements (Sidewalks & Enhancements) 150,000 150,000 150,000
Landscaping Maintenance by Other City Departments 16,745 64,407 64,407 40,000
Model Blocks:
N. Lake Wire - land acquisition 500,000
Parker St. - land acquisition 1,153,651 559,287 100,000
Stella Ave Renovations 100,000 100,000
Missouri Ave Demo 2,580 2,580
Other Model Blocks 118,653 47,420 50,000 50,000
Residential Buffers:
Residential Buffer - N Lake Wire Interface w/N. Fla Ave 100,000 100,000 30,000
Kathleen Rd. - Memorial to I-4 100,000
Corridor Enhancements:
Corridor Enhancements - TEAM BRICK 36,647 149,415 149,415 100,000
Corridor Enhancements - US 98 / N Fla Ave - Memorial to Griffin Rd 300,000
Crossroads Motor Lodge Demolition 214,047 85,953
FDOT-MLK-Myrtle to Memorial 411
E – 85

LAKELAND COMMUNITY REDEVELOPMENT AREAS
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Miscellaneous:
Community Visioning Project 1,800
Project Manager Workstation and Equipment 54
Planning-Affordable Housing Incentive Plan 42,500 42,500 42,500
Infill Downpayment Assistance 123,081 250,000 80,000 250,000
Infill Housing Construction Incentive 300,000 200,000
Metro Lakeland Community Housing Strategy 500,000 500,000
Owner-Occupant Acquisition and Relocation Program 80,000 724,000 100,000 200,000
Residential Redevelopment 54,515 54,515
Residential Redevelopment - Property Management 279,395 200,000 200,000 200,000
Small Project Assistance 50,000 5,000 50,000
Commercial Property Acquisition 1,000,000 1,000,000 500,000
Lake Parker Stormwater BMP's (Parker Street Neighborhood) 50,000 50,000
Memorial Blvd Median Enhancements 22,938
In Town Bypass Sidewalk 20,000
Lakeshore Drive Sidewalk (Memorial to Parker) 15,000 14,594
Parkview Place Sidewalk (Lakeland Hills Blvd. to W. Lake Parker) 50,000 3,430
Ingraham Avenue Enhancements 400,000
Dixieland:
Small Project Assistance 7,500 182,000 35,000 60,000
Design Assistance 2,100 71,950 12,000 15,000
Alley Project - Alley Maintenance & Improvements 262,972 200,000 200,000
Corridor Improvements-Medians & Gateway Features - Construction 215,000
Parking and Access Program 50,000 25,000
Landscape Matching Grants 15,000
Engineering and Architectural Design 45,000 9,500
Enhancements 17,623 10,000 10,000 10,000
Publications and Promotions 7,774 12,000 5,000 10,000
Park/E Belmar Alley 331
Street Improvement Project - S. Florida Ave/Dixieland Drainage Improvements
1,397
Park Street Parking Lot 1,234
Mosswood Stormwater Improvements 20,467
SR 37 Stormwater Improvements 100,000
2,528,324 7,575,797 3,115,941 3,893,102
Transfers To Other Funds
General Fund-Downtown 53,000
General Fund-MidTown 133,744
Public Improvement Fund - Lake Mirror Park 250,000 250,000 350,000
LDDA 199,503 203,493 203,493 170,000
386,247 453,493 453,493 520,000
GRAND TOTAL 4,307,135 9,759,409 5,031,484 5,868,734
E – 86

REVENUE AND EXPENDITURE SUMMARY
DEBT SERVICE FUND
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages
Fringe Benefits
Total Personnel
Non-Personnel
Internal Service Charges
Professional and Contractual
Utilities
Insurance and Fixed Charges
All Other Operations and Maintenance
Capital Outlay
Debt Service 359,898 367,898 367,898 374,048
Total Non-Personnel 359,898 367,898 367,898 374,048
Total Expenditures 359,898 367,898 367,898 374,048
Transfers
Transfers In 354,954 367,898 367,398 374,048
Transfers Out
Net Transfers 354,954 367,898 367,398 374,048
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Interest Income 4,943 500
All Other Revenue
Total Revenue 4,943 500
Funding to be Provided
E – 87

DEBT SERVICE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUE
Investment Income
Interest on Pooled Investments 8,663 4,500
Market Value Restatement (3,720) (4,000)
4,943 500
Transfers from Other Fund
Transfer from Lakeland Airport 70,638 74,263 73,480 72,463
Transfer from Public Improvement Fund 284,316 293,635 293,918 301,585
354,954 367,898 367,398 374,048
PRIOR YEAR SURPLUS
REVENUE TOTAL 359,898 367,898 367,898 374,048
EXPENSES
Debt Service
Interest Expense 79,898 72,898 72,898 64,048
Principal Retirement 280,000 295,000 295,000 310,000
359,898 367,898 367,898 374,048
GRAND TOTAL 359,898 367,898 367,898 374,048
E – 88

REVENUE AND EXPENDITURE SUMMARY
FLEET MANAGEMENT
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 1,574,858 1,605,549 1,569,518 1,630,782
Fringe Benefits 503,479 474,259 415,731 519,815
Total Personnel 2,078,337 2,079,808 1,985,249 2,150,597
Non-Personnel
Internal Service Charges 525,333 568,707 533,446 577,419
Professional and Contractual 462,287 495,146 236,872 384,222
Utilities 74,522 82,975 90,479 92,129
Insurance and Fixed Charges 75,891 72,167 72,100 62,177
All Other Operations and Maintenance 5,283,341 6,410,856 3,833,063 5,011,007
Capital Outlay 4,138,490 6,387,591 8,816,851 5,164,399
Debt Service
Total Non-Personnel 10,559,864 14,017,442 13,582,811 11,291,353
Total Expenditures 12,638,201 16,097,250 15,568,060 13,441,951
Transfers
Transfers In
Transfers Out (4,737)
Net Transfers (4,737)
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental 147,250 148,000 148,000 125,000
Charges for Services 11,550,683 13,175,369 10,274,321 11,535,429
Interest Income 949,741 880,451 1,358,000 788,000
All Other Revenue 415,038 1,447,617 994,501 429,600
Total Revenue 13,062,712 15,651,437 12,774,822 12,878,029
Funding to be Provided (419,774) 445,813 2,793,238 563,922
E – 89

FLEET MANAGEMENT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
State Revenue Sharing
Motor Fuel Tax Rebate 147,250 148,000 148,000 125,000
Other Miscellaneous Revenue
Sale Of Rental Equipment 205,723 225,000 205,000 200,000
Insurance Proceeds 1,200
Scrap Sales 3,167 1,350 1,356 1,500
Insurance Proceeds - Workers Comp Claims 500 250
Refund of Prior Year Expenses 2,609
Reimbursements / Loss Recovery 3,706 6,900 2,750 4,500
212,596 237,559 209,356 206,000
Charges for Services
Depreciation Reserve Billings 3,428,260 3,660,714 3,705,040 3,421,053
Maintenance of Fleet Mgmt Equipment 3,884,025 4,386,199 3,793,095 4,268,811
Repair Of Fleet Mgmt Equipment 341,720 350,000 350,000 343,000
Fleet Mgmt Fuel Billings 3,896,678 4,778,456 2,426,186 3,502,565
11,550,683 13,175,369 10,274,321 11,535,429
Investment Income
Interest on Pooled Investments 25,763 41,926 38,000 38,000
Interest on Pooled Investments 1,223,950 838,525 1,320,000 750,000
Market Value Restatement (4,375)
Market Value Restatement (295,596)
949,741 880,451 1,358,000 788,000
Transfers from Other Fund
Transfer from General Fund 15,000 113,371 63,577 8,100
Transfer from Stormwater Utility Fund 46,000
Transfer from Transportation Fund 250,000 228,267
Transfer from Uninsured Loss Fund 23,778 23,778
Transfer from WW Operations 199,000 92,000
Transfer from WW R&R 25,000 84,000
Transfer from Lakeland Airport 13,441
Transfer from Water R&R 36,231 124,000 158,165
Transfer from Facilities Maintenance Fund 51,852 20,148 21,500
Transfer from Electric Operations 42,796 479,761 219,358 64,000
Transfer from Law Enforcement Trust 18,123
202,443 1,210,058 785,145 223,600
SUB-TOTAL 13,062,712 15,651,437 12,774,822 12,878,029
PRIOR YEAR SURPLUS
Operating Fund 209,088 70,222 2,974,145 23,891
Depreciation Reserve (628,862) 375,591 (180,907) 540,031
TOTAL REVENUES 12,642,938 16,097,250 15,568,060 13,441,951
E – 90

FLEET MANAGEMENT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
OPERATIONS
Personal Services 477,787 330,070 315,079 364,272
Insurance
Insurance - Fire 3,452 3,682 3,615 3,763
Insurance - Position Bond 191 191 191
Self-Insurance Services 72,439 68,294 68,294 58,223
75,891 72,167 72,100 62,177
Utilities
Water Utility Service 1,343 1,357 1,425 1,454
Electric Utility Service 55,235 65,159 68,585 69,957
Wastewater Services 2,190 2,283 2,339 2,538
Interdepartmental Solid Waste Service 13,663 12,726 16,680 16,680
72,430 81,525 89,029 90,629
Inter-City Services
Purchasing & Stores Service 45,437 47,828 47,828 46,871
General Fund Services 277,005 275,162 263,239 275,299
Rental-Fleet Mgmt Equipment 16,668 23,716 17,496 22,030
Gasoline-Fleet Mgmt Equipment 42,559 47,124 24,125 53,361
Maintenance-Fleet Mgmt Equipment 80,849 111,445 118,390 118,225
Intra-dept Charges - PC & Network Support 27,043 26,353 26,676 26,281
Intra-Departmental Charges - Telephone 5,818 7,285 5,898 5,583
Intra-Departmental Charges - Radios 2,894 2,894 2,894 2,892
Intra-Departmental Charges - Facilities 17,226 16,424 16,424 16,158
Intra-Departmental Charges - Janitorial 8,109 8,751 8,751 8,994
Intra-Departmental Charges/Training Ctr 1,725 1,725 1,725 1,725
525,333 568,707 533,446 577,419
E – 91

FLEET MANAGEMENT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 15,597 6,100 5,000 6,100
Banking Service 1,049 1,055 1,055 1,055
Insurance Consultant 1,196 2,366 2,410 1,817
Annual Audit 4,047 4,125 3,407 4,250
Office Supplies 3,037 3,200 2,800 3,200
Equipment - Noncapital 3,106 6,500 4,500 4,800
All Other Materials & Supplies 5,113 6,600 4,500 6,200
Uniforms 16,004 14,425 16,000 16,000
Personal Safety Equipment 8,672 9,200 4,500 9,200
Leases 1,982 9,045 4,500 4,500
Repair Of Equipment 8,424 9,500 5,000 7,500
Printing & Photography 942 640 400 940
Postage & Mailing 376 220 220 360
Subscription & Membership 899 1,495 1,495 1,495
Telephone, Communications 2,092 1,450 1,450 1,500
Travel 5,168 5,270 2,500 2,600
Training 2,141 3,475 4,200 4,400
All Other Sundry Charges 118 650 650 500
Software License & Maintenance 11,496 3,992 3,992 4,300
91,460 89,308 68,579 80,717
Capital Equipment
Equipment - Capital 73,930 55,000 25,762
Motor Equipment 4,135,917 5,834,278 5,834,278 4,634,684
Contingency 476,810 500,000
4,135,917 6,385,018 5,889,278 5,160,446
Projects
Recruitment Expenses 10,800 3,000
Gainesville Regional Utilities - Mutual Aid Assistance 3,894
Custom Grill 5,362
9,257 10,800 3,000
SUB-TOTAL 5,388,075 7,537,595 6,970,511 6,335,660
E – 92

FLEET MANAGEMENT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
MAINTENANCE
Personal Services 1,600,550 1,749,738 1,670,170 1,786,326
All Other O&M
Contractual Services 440,398 481,500 225,000 371,000
All Other Materials & Supplies 55,287 42,000 42,000 42,000
Chemicals 4,785 8,200 4,200 7,000
Paints & Paint Supplies 3,113 8,000 4,000 6,500
Tools & Implements 22,610 24,300 24,300 25,300
Tires & Tubes 407,457 395,000 425,000 426,000
Parts For Equipment 701,357 932,950 800,000 850,000
Lubricants 55,366 60,000 53,636 55,000
Transmission 46,319 45,000 40,000 45,000
Body Shop Services 121,176 150,000 105,000 130,000
Towing 32,346 45,000 38,000 45,000
Maintenance Of Facilities 22,040 24,200 10,094 18,746
Licenses & Permits 5,201 7,500 4,614 5,500
Car Washing 20,000 23,000 22,000
1,917,455 2,243,650 1,798,844 2,049,046
All Other O&M
Auto/Heavy Equipment Fuel 3,612,220 4,563,694 2,200,962 3,266,966
Increase/Decrease In Inventory 117,328
3,729,548 4,563,694 2,200,962 3,266,966
SUB-TOTAL 7,247,553 8,557,082 5,669,976 7,102,338
Transfers To Other Funds
Transfer To General Fund 4,737
Radio System Expansion - Public Safety 2,573 2,573 2,573 2,573
PIF - Heritage Town Center - Training Center 1,380
Fleet Mgmt Reserve Loan to Internal Loan Fund 2,925,000
7,310 2,573 2,927,573 3,953
GRAND TOTAL 12,642,938 16,097,250 15,568,060 13,441,951
E – 93

THIS PAGE IS INTENTIONALLY BLANK
E – 94

REVENUE AND EXPENDITURE SUMMARY
PURCHASING AND STORES
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 921,180 919,177 905,632 914,048
Fringe Benefits 346,293 263,382 242,551 293,555
Total Personnel 1,267,473 1,182,559 1,148,183 1,207,602
Non-Personnel
Internal Service Charges 463,917 514,214 488,199 516,949
Professional and Contractual 6,845 4,339 3,922 4,700
Utilities 76,315 86,518 63,912 64,877
Insurance and Fixed Charges 44,405 20,729 20,626 38,802
All Other Operations and Maintenance 1,035,299 1,130,539 901,483 1,128,889
Capital Outlay 14,157 26,079 26,079 3,308
Debt Service
Total Non-Personnel 1,640,938 1,782,418 1,504,221 1,757,525
Total Expenditures 2,908,411 2,964,977 2,652,404 2,965,127
Transfers
Transfers In
Transfers Out
Net Transfers
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 2,717,284 2,916,184 2,678,522 2,930,578
Interest Income 18,358 24,359 23,000 24,846
All Other Revenue 30,118 13,000 11,000 13,000
Total Revenue 2,765,760 2,953,543 2,712,522 2,968,424
Funding to be Provided 142,650 11,434 (60,118) (3,297)
E – 95

PURCHASING AND STORES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Other Miscellaneous Revenue
Scrap Sales 30,118 13,000 11,000 13,000
Charges for Services
Purchasing and Stores Services
Allocation - Airport 8,335 8,774 8,774 8,774
Allocation - CDBG 19,598 20,629 12,622 20,629
Allocation - Cleveland Heights Golf Course 12,169 12,810 12,810 12,810
Allocation - Electric 1,191,152 1,253,844 1,253,844 1,253,844
Allocation - Facilities Maintenance 23,987 25,250 25,250 24,745
Allocation - Fleet Mgmt 45,437 47,828 47,828 46,871
Allocation - General Fund 187,952 197,844 197,245 214,361
Allocation - Information Services 31,410 33,063 33,063 32,402
Allocation - Lakeland Center 10,788 11,356 11,356 11,356
Allocation - Parking 1,258 1,324 1,324 1,324
Allocation - Solid Waste 6,706 7,059 7,059 7,059
Allocation - Stormwater Utility Fund 2,674 2,815 2,815 2,815
Allocation - Wastewater 47,108 49,587 49,587 49,587
Allocation - Water Utilities Fund 130,727 137,607 137,607 137,607
1,719,301 1,809,790 1,801,184 1,824,184
Central Stores Services - Sales to City Funds
Sales - Facilities Maintenance 7,564 14,935 6,059 14,935
Sales - Hurricane Housing Assistance Plan 24
Sales - Information Technology Fund 4,077 4,635 1,453 4,635
Sales - Stormwater Utilities 19 185 213 185
Sales - Water 698,521 797,735 635,374 797,735
Sales - Water Impact Fees 90,181 101,455 45,376 101,455
Sales-CDBG 285 314 227 314
Sales-Cleveland Heights Golf Club 37 77 26 77
Sales-Electric Utilities 51,958 30,591 50,089 30,591
Sales-Fleet Mgmt 4,873 5,768 3,108 5,768
Sales-General Fund 102,326 102,662 86,300 102,662
Sales-Home 42 300 149 300
Sales-Lakeland Center 1,119 1,780 910 1,780
Sales-Lakeland Regional Airport 1,221 4,120 3,053 4,120
Sales-LCRA 57 57
Sales-Parking System 1,098 1,022 1,855 1,022
Sales-Public Improvement 1,030 724 1,030
Sales-Purchasing & Stores (1,498) 3,115 366 3,115
Sales-Ship 218 480 183 480
Sales-Solid Waste Mgmt 6,041 6,695 8,934 6,695
Sales-Transportation Fund 3,212 1,587 1,587
Sales-Wastewater 26,665 27,254 32,939 27,254
Sales-Wastewater R & R 597 597
997,983 1,106,394 877,338 1,106,394
Investment Income
Interest on Pooled Investments 24,502 24,359 23,000 24,846
Market Value Restatement (6,144)
18,358 24,359 23,000 24,846
SUB-TOTAL 2,765,760 2,953,543 2,712,522 2,968,424
PRIOR YEAR SURPLUS 142,650 11,434 (60,118) (3,297)
TOTAL REVENUES 2,908,411 2,964,977 2,652,404 2,965,127
E – 96

EXPENSES
PURCHASING AND STORES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
ADMINISTRATION
Personal Services 816,366 680,575 733,234 704,780
Insurance
Uninsured Loss Reimbursement 250
Insurance - Fire 17,708 5,667 5,564 20,698
Insurance - Position Bond 191 191 117
Self-Insurance Services 15,371 14,871 14,871 17,987
33,329 20,729 20,626 38,802
Utilities
Water Utility Service 1,450 1,450 1,499 1,532
Electric Utility Service 57,919 65,849 43,291 44,157
Wastewater Services 812 825 781 847
Interdepartmental Solid Waste Service 13,298 14,335 14,282 14,282
73,479 82,459 59,853 60,818
Inter-City Services
General Fund Services 181,857 202,290 202,290 196,548
Rental-Fleet Mgmt Equipment 16,228 17,284 17,284 16,228
Gasoline-Fleet Mgmt Equipment 2,495 17,784 3,270 14,716
Maintenance-Fleet Mgmt Equipment 22,182 24,605 16,405 25,911
Intra-dept Charges - PC & Network Support 42,150 43,799 41,255 38,829
Intra-Departmental Charges - Telephone 8,309 9,198 8,441 8,242
Intra-Departmental Charges - Facilities 38,047 36,276 36,276 29,015
Intra-Departmental Charges - Janitorial 94,809 102,312 102,312 105,154
Intra-Departmental Charges - IT Operations 53,689 56,515 56,515 78,156
Intra-Departmental Charges/Training Ctr 936 936 936 936
460,702 510,999 484,984 513,735
All Other O&M
Contractual Services 2,770
Banking Service 784 789 789 789
Insurance Consultant 586 719 786 1,074
Advertising 7 50 50
Annual Audit 2,698 2,781 2,297 2,837
Office Supplies 7,627 7,650 7,650 7,650
Equipment - Noncapital 2,415 700 700 700
All Other Materials & Supplies 1,416 700 700 700
Uniforms 2,246 2,200 2,200 2,200
Tools & Implements 299 300 300 300
Merchandise 991,987 1,106,394 877,338 1,106,394
Rentals 760 760 760
Repair Of Equipment 6,801 4,278 4,278 4,278
Postage & Mailing 1,455 1,957 1,957 1,957
Subscription & Membership 466 1,175 1,175 1,175
Telephone, Communications 2,836 4,059 4,059 4,059
Travel 3,039 4,020 4,020 2,370
Training 1,845 405 405 405
1,029,276 1,138,937 909,464 1,137,648
Capital Equipment
Equipment - Capital 5,778
E – 97

PURCHASING AND STORES
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Maximo Upgrade City Wide 3,646 22,771 22,771
Optio Upgrade 1,425
5,071 22,771 22,771
SUB-TOTAL 2,424,001 2,456,470 2,230,932 2,455,782
WAREHOUSE
Personal Services 462,183 501,984 414,949 502,823
Inter-City Services
Intra-Departmental Charges - Radios 3,216 3,215 3,215 3,214
All Other O&M
Increase/Decrease In Inventory 15,703
SUB-TOTAL 481,102 505,199 418,164 506,037
Transfer To Other Funds
Radio System Expansion - Public Safety 3,308 3,308 3,308 3,308
GRAND TOTAL 2,908,411 2,964,977 2,652,404 2,965,127
E – 98

REVENUE AND EXPENDITURE SUMMARY
FACILITIES MAINTENANCE
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 1,900,777 1,887,619 1,872,259 1,864,815
Fringe Benefits 571,036 559,987 530,766 622,905
Total Personnel 2,471,814 2,447,606 2,403,025 2,487,721
Non-Personnel
Internal Service Charges 442,254 430,300 430,826 456,786
Professional and Contractual 102,365 150,421 152,165 144,662
Utilities 31,831 27,417 29,801 29,517
Insurance and Fixed Charges 72,699 71,580 71,846 68,380
All Other Operations and Maintenance 674,140 890,559 744,293 751,758
Capital Outlay 92,644 9,500 9,500 3,528
Debt Service
Total Non-Personnel 1,415,933 1,579,777 1,438,431 1,454,631
Total Expenditures 3,887,746 4,027,383 3,841,456 3,942,352
Transfers
Transfers In
Transfers Out
Net Transfers
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 3,867,613 4,084,611 3,991,319 3,988,351
Interest Income 22,281 21,000 25,000 25,000
All Other Revenue 6,849 579 12,316 1,000
Total Revenue 3,896,743 4,106,190 4,028,635 4,014,351
Funding to be Provided (8,997) (78,807) (187,179) (71,999)
E – 99

FACILITIES MAINTENANCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Other Miscellaneous Revenue
Insurance Proceeds - Workers Comp Claims 6,097 11,616
Reimbursements / Loss Recovery 752 579 700 1,000
Charges for Services
6,849 579 12,316 1,000
Facility Maintenance Services to City Funds
Allocation - Cleveland Heights Golf Course 38,631 36,832 36,832 36,236
Allocation - General Fund 1,567,785 1,645,013 1,585,276 1,608,740
Allocation - Fleet Mgmt 17,226 16,424 16,424 16,158
Allocation - Wastewater 37,737 35,980 40,980 35,397
Allocation - Parking 13,302 12,684 12,684 12,479
Allocation - Airport 37,318 37,318 38,269
Allocation - Lakeland Center 18,659 18,659 19,134
Allocation - Solid Waste 7,305 6,965 6,965 6,852
Allocation - Electric 759,311 730,549 726,834 641,290
Allocation - Water Utilities Fund 46,908 44,724 44,724 43,999
Allocation - Facilities Maintenance 17,436 16,624 16,624 16,355
Allocation - Purchasing & Stores 38,047 36,276 36,276 29,015
Allocation - Information Services 15,654 14,925 14,925 20,143
Allocation - Self Insurance Fund 140,319 165,792 165,792 173,639
Allocation - Stormwater Utility Fund 2,101 2,201 2,201 2,914
Allocation - Housing 4,683
Allocation - Downtown CRA 376
Allocation - Mid-Town 376
Allocation - Dixieland 376
2,701,762 2,820,966 2,762,514 2,706,431
Janitorial Services to City Funds
Allocation - Cleveland Heights Golf Course 20,759 22,403 22,403 23,025
Allocation - General Fund 413,886 457,723 422,883 470,186
Allocation - Fleet Mgmt 8,109 8,751 8,751 8,994
Allocation - Wastewater 26,726 33,812 33,812 35,181
Allocation - Airport 56,951 59,682 59,682 46,273
Allocation - Solid Waste 6,017 6,493 6,493 6,674
Allocation - Electric 517,440 544,561 544,561 552,009
Allocation - Water Utilities Fund 4,231 4,593 4,593 4,778
Allocation - Facilities Maintenance 2,518 2,718 2,718 2,794
Allocation - Purchasing & Stores 94,809 102,312 102,312 105,154
Allocation - Information Services 12,782 18,847 18,847 22,308
Allocation - Stormwater Utility Fund 1,623 1,750 1,750 2,421
Allocation - Self Insurance Fund 1,187
Allocation - Downtown CRA 312
Allocation - Mid-Town 312
Allocation - Dixieland 312
1,165,851 1,263,645 1,228,805 1,281,920
Investment Income
Interest on Pooled Investments 32,555 21,000 25,000 25,000
Market Value Restatement (10,274)
22,281 21,000 25,000 25,000
SUB-TOTAL 3,896,743 4,106,190 4,028,635 4,014,351
PRIOR YEAR SURPLUS
Operating Fund (8,997) (78,807) (187,179) (71,999)
TOTAL REVENUES 3,887,746 4,027,383 3,841,456 3,942,352
E – 100

FACILITIES MAINTENANCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
FACILITIES MAINTENANCE
Personal Services 1,162,350 1,072,015 1,186,340 1,101,836
Insurance
Uninsured Loss Reimbursement 500 250 250 280
Insurance - Fire 1,856 1,685 1,951 1,882
Insurance - Position Bond 327 327 327
Self-Insurance Services 70,343 69,318 69,318 65,891
72,699 71,580 71,846 68,380
Utilities
Water Utility Service 482 524 560 577
Electric Utility Service 15,965 14,188 15,350 14,225
Wastewater Services 506 583 632 686
Interdepartmental Solid Waste Service 1,096 66 1,973 1,973
18,049 15,361 18,515 17,461
Inter-City Services
Purchasing & Stores Service 23,987 25,250 25,250 24,745
General Fund Services 212,615 195,701 195,701 207,612
Rental-Fleet Mgmt Equipment 28,468 38,067 32,665 29,253
Gasoline-Fleet Mgmt Equipment 47,350 36,983 32,524 42,995
Maintenance-Fleet Mgmt Equipment 52,002 51,038 60,833 65,947
Intra-dept Charges - PC & Network Support 19,825 12,272 23,471 20,017
Intra-Departmental Charges - Telephone 5,209 5,993 5,189 6,647
Intra-Departmental Charges - Radios 1,286 1,286 1,286 1,285
Intra-Departmental Charges - Facilities 17,436 16,624 16,624 16,355
Intra-Departmental Charges - Janitorial 2,518 2,718 2,718 2,794
Intra-Departmental Charges - IT Operations 14,503 15,266 15,266 14,961
Intra-Departmental Charges/Training Ctr 2,956 2,956 2,956 2,956
Contingency 25,000
428,154 404,154 414,483 435,567
E – 101

FACILITIES MAINTENANCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 82,609 99,580 99,580 99,580
Insurance Consultant 980 541 511 743
Annual Audit 1,266 1,300 1,074 1,339
Office Supplies 4,810 5,000 3,000 4,500
Equipment - Noncapital 2,978 5,000 5,000 3,500
Uniforms 2,692 3,690 3,686 4,000
Tools & Implements 4,027 4,000 4,000 3,000
Agricultural & Horticultural Supplies 313 2,630 2,630 2,000
Parts For Equipment 39,359 65,000 45,000 63,000
Rentals 1,195 4,500 4,500 1,800
Maintenance Of Facilities 192,675 229,109 205,000 225,000
Repair Of Equipment 382 1,500 1,500 1,000
Printing & Photography 1,856 2,000 2,000 2,000
Postage & Mailing 165 300 300 300
Subscription & Membership 500 700 700 500
Telephone, Communications 11,298 9,786 9,786 9,786
Travel 1,216 1,500 1,500 1,500
Training 2,773 5,000 5,000 3,500
All Other Sundry Charges 555 1,000 1,000
Licenses & Permits 112 642 1,000 500
351,760 442,778 395,767 428,548
Capital Equipment
Equipment - Capital 22,798 6,500 6,500
Projects
Generator/UPS Maintenance 13,690 15,000 15,000 15,000
Security Systems Controls Maintenance 191 75,000 50,600 50,000
Electric Chiller HVAC Maintenance 45,401 55,000 35,000 10,000
HVAC Maintenance - Various Bldgs 91,799 97,908 97,908 97,908
Air Quality Investigations - City Buildings 22,065 10,000 10,000 10,000
Garage Door/Operator Maintenance 24,708 25,000 25,000 20,000
Pluming Repairs / Replacement 11,206 10,000 10,000 10,000
Investment Grade Energy Savings Audit 20,000 20,000 20,000
Elevator Maintenance 35,000 47,200 25,000 48,700
Pinnacle Threshold Card Reader Database Software 17,994
282,053 355,108 288,508 261,608
SUB-TOTAL 2,337,864 2,392,496 2,381,959 2,313,400
E – 102

FACILITIES MAINTENANCE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
JANITORIAL SERVICES
Personal Services 1,057,037 1,120,095 937,954 1,120,842
Inter-City Services
Gasoline-Fleet Mgmt Equipment 550
Maintenance-Fleet Mgmt Equipment 764
1,314
All Other O&M
Contractual Services 8,000 10,000 2,000
Uniforms 3,220 4,255 5,000 4,100
Cleaning & Janitor Supply 117,064 126,045 129,962 125,000
Repair Of Equipment 1,434 2,400 1,500 1,500
Telephone, Communications 276 350 350 350
Training 635 1,000 1,000 500
122,630 142,050 147,812 133,450
SUB-TOTAL 1,179,667 1,263,459 1,085,766 1,254,292
FIRE SAFETY
Personal Services 252,427 255,496 278,731 265,042
Inter-City Services
Rental-Fleet Mgmt Equipment 5,781 8,907 8,080 9,000
Gasoline-Fleet Mgmt Equipment 4,901 4,763 4,763 4,227
Maintenance-Fleet Mgmt Equipment 3,418 10,705 3,500 7,992
Intra-Departmental Charges - Telephone 457
14,100 24,832 16,343 21,219
All Other O&M
Contractual Services 17,510 41,000 41,000 41,000
Office Supplies 727 800 1,000 500
Equipment - Noncapital 1,182 2,330 200 2,000
Uniforms 521 750 750 750
Tools & Implements 3,168 1,500 2,682 1,000
Parts For Equipment 13,485 15,000 15,000 15,000
Materials 6,302 15,000 7,800 15,000
Repair Of Equipment 17 1,300 500 1,500
Subscription & Membership 350 600 1,000 500
Telephone, Communications 2,208 1,920 1,150 1,920
Training 5,565 6,200 4,500 5,000
Software License & Maintenance 1,000
Licenses & Permits 805 700 75 700
51,837 88,100 75,657 84,870
Capital Equipment
Equipment - Capital 3,000 3,000
SUB-TOTAL 318,364 371,428 373,731 371,131
Transfers To Other Funds
Transfer To Fleet Mgmt Reserve 51,852
PIF - Heritage Town Center - Training Center 3,528
51,852 3,528
GRAND TOTAL 3,887,746 4,027,383 3,841,456 3,942,352
E – 103

THIS PAGE IS INTENTIONALLY BLANK
E – 104

REVENUE AND EXPENDITURE SUMMARY
INFORMATION TECHNOLOGY
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 4,585,566 4,804,925 4,677,525 4,975,308
Fringe Benefits 1,360,826 1,269,870 1,155,422 1,432,323
Total Personnel 5,946,392 6,074,795 5,832,948 6,407,632
Non-Personnel
Internal Service Charges 1,149,815 1,227,661 1,187,647 993,304
Professional and Contractual 418,782 479,668 356,350 743,005
Utilities 200,649 190,744 193,104 242,589
Insurance and Fixed Charges 85,822 94,970 85,661 109,021
All Other Operations and Maintenance 2,335,841 2,505,939 2,526,775 2,529,015
Capital Outlay 1,860,639 4,367,003 3,985,624 1,468,784
Debt Service
Total Non-Personnel 6,051,549 8,865,985 8,335,160 6,085,718
Total Expenditures 11,997,940 14,940,780 14,168,108 12,493,350
Transfers
Transfers In
Transfers Out (1,172)
Net Transfers (1,172)
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 10,209,601 10,825,306 10,972,230 11,629,211
Interest Income 159,593 83,852 250,000 150,000
All Other Revenue 1,067,615 2,371,385 2,116,040 706,824
Total Revenue 11,436,809 13,280,543 13,338,270 12,486,035
Funding to be Provided 562,302 1,660,237 829,838 7,315
E – 105

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Charges for Services
Radio's
Allocation - Cleveland Heights Golf Course 1,285
Allocation - General Fund 270,100 270,099 270,099 271,561
Allocation - CDBG 643 643 643 643
Allocation - Fleet Mgmt 2,894 2,894 2,894 2,892
Allocation - Wastewater 18,972 18,971 18,971 20,568
Allocation - Parking 322 322 322 321
Allocation - Airport 4,180 4,180 4,180 4,178
Allocation - Solid Waste 16,720 16,720 16,720 20,568
Allocation - Electric 126,224 126,047 126,047 137,974
Allocation - Water Utilities Fund 32,476 32,476 32,476 31,495
Allocation - Facilities Maintenance 1,286 1,286 1,286 1,285
Allocation - Purchasing & Stores 3,216 3,215 3,215 3,214
Allocation - Information Services 2,572 2,572 2,572 2,571
Allocation - Stormwater Utility Fund 965 965 965 965
480,569 480,390 480,390 499,520
Telecommunications
Allocation - General Fund 230,310 263,221 263,221 255,569
Allocation - CDBG 2,089 2,276 2,276 3,190
Allocation - Fleet Mgmt 5,818 7,285 7,285 5,583
Allocation - Wastewater 7,045 8,912 8,912 8,508
Allocation - Parking 270 310 310 532
Allocation - Lakeland Center 40,752 47,085 47,085 48,388
Allocation - Solid Waste 5,541 6,078 6,078 5,583
Allocation - Electric 273,605 311,029 311,029 274,713
Allocation - Water Utilities Fund 24,000 26,317 26,317 24,726
Allocation - Facilities Maintenance 5,209 6,449 6,449 6,647
Allocation - Purchasing & Stores 8,309 9,197 9,197 8,242
Allocation - Information Services 40,968 48,247 48,247 43,336
Allocation - Stormwater Utility Fund 724 1,280 1,280 1,329
Non-Utility Rev - Telephone 25,302 20,829 20,412
Fiber Charges to Lakeland Electric 884,251
669,940 737,686 758,515 1,591,009
E – 106

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Application Development
Allocation - Cleveland Heights Golf Course 9,908 10,458 10,458 10,249
Allocation - General Fund 1,195,637 1,250,700 1,250,700 1,225,686
Allocation - Wastewater 86,602 91,160 91,160 234,645
Allocation - Parking 2,273 2,393 2,393 2,345
Allocation - Airport 8,654 9,109 9,109 8,927
Allocation - Lakeland Center 21,867 23,018 23,018 22,558
Allocation - Solid Waste 9,772 10,286 10,286 78,999
Allocation - Electric 2,558,927 2,765,003 2,765,003 2,741,891
Allocation - Water Utilities Fund 104,239 109,725 109,725 249,135
Allocation - Facilities Maintenance 14,503 15,266 15,266 14,961
Allocation - Purchasing & Stores 53,689 56,515 56,515 55,385
Allocation - Information Services 150,404 158,320 158,320 86,526
Allocation - Telecommunications 103,291 108,727 108,727 55,138
4,319,766 4,610,680 4,610,680 4,786,445
Network Support
Allocation - Cleveland Heights Golf Course 3,496 3,340 3,340 3,952
Allocation - General Fund 637,361 611,832 611,832 605,561
Allocation - CDBG 6,302 6,680 6,680 5,928
Allocation - Fleet Mgmt 11,001 10,689 10,689 11,197
Allocation - Wastewater 29,544 28,876 28,876 33,743
Allocation - Parking 657 668 668 659
Allocation - Airport 7,977 8,208 8,208 8,054
Allocation - Lakeland Center 26,130 24,867 24,867 27,189
Allocation - Solid Waste 6,569 6,012 6,012 6,587
Allocation - Electric 399,354 398,071 398,071 458,118
Allocation - Water Utilities Fund 51,705 49,125 49,125 52,277
Allocation - Facilities Maintenance 8,092 6,162 6,162 8,563
Allocation - Purchasing & Stores 17,130 17,519 17,519 16,467
Allocation - Information Services 80,167 75,694 75,694 60,911
Allocation - Telecommunications 11,459 11,807 11,807 12,306
Allocation - Stormwater Utility Fund 4,748 4,826 4,826 4,611
Network Connections Revenues 2,254
1,303,946 1,264,376 1,264,376 1,316,123
E – 107

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
PC Support
Allocation - Cleveland Heights Golf Course 8,378 8,520 8,520 7,590
Allocation - General Fund 505,185 478,570 604,665 571,243
Allocation - CDBG 6,698 7,100 7,100 5,693
Allocation - Fleet Mgmt 11,692 11,361 11,361 10,753
Allocation - Wastewater 31,300 27,692 27,692 32,259
Allocation - Parking 698 710 710 633
Allocation - Airport 7,976 8,523 8,523 6,958
Allocation - Lakeland Center 26,816 25,561 25,561 24,668
Allocation - Solid Waste 6,982 6,390 6,390 6,325
Allocation - Electric 410,990 408,983 408,983 366,229
Allocation - Water Utilities Fund 52,661 51,807 51,807 48,072
Allocation - Facilities Maintenance 8,080 6,390 6,390 7,590
Allocation - Purchasing & Stores 17,349 17,751 17,751 15,180
Allocation - Information Services 73,814 70,294 70,294 45,541
Allocation - Telecommunications 11,776 12,071 12,071 10,120
Allocation - Stormwater Utility Fund 4,887 4,970 4,970 4,427
Support Services Revenues 2,130
PC Rental Revenues 1,293
1,188,704 1,146,693 1,272,788 1,163,281
PC Rental
Allocation - Cleveland Heights Golf Course 1,804 1,780 1,780 1,837
Allocation - General Fund 250,881 361,574 361,574 309,445
Allocation - CDBG 1,759 1,840 1,840 1,731
Allocation - Fleet Mgmt 4,350 4,304 4,304 4,331
Allocation - Wastewater 25,023 20,028 20,028 28,674
Allocation - Parking 353 493 493 347
Allocation - Airport 3,236 4,067 4,067 3,205
Allocation - Lakeland Center 11,242 10,641 10,641 11,264
Allocation - Solid Waste 3,245 2,496 2,496 3,966
Allocation - Electric 233,259 244,047 244,047 227,150
Allocation - Water Utilities Fund 31,571 26,999 26,999 32,273
Allocation - Facilities Maintenance 3,653 3,076 3,076 3,864
Allocation - Purchasing & Stores 7,672 8,529 8,529 7,182
Allocation - Information Services 52,535 59,333 59,333 34,997
Allocation - Telecommunications 7,049 7,555 7,555 6,079
Allocation - Stormwater Utility Fund 3,022 3,112 3,112 2,781
640,654 759,874 759,874 679,126
GIS
Allocation - General Fund 166,226 174,975 174,975 171,476
Allocation - Wastewater 31,897 33,576 33,576 32,904
Allocation - Electric 404,344 425,625 425,625 417,113
Allocation - Water Utilities Fund 41,011 43,169 43,169 42,306
Allocation - Information Services 6,005 6,321 6,321 6,195
Allocation - Telecommunications 6,075 6,395 6,395 6,267
Allocation - Stormwater Utility Fund 18,407 19,376 19,376 18,988
Allocation - Wastewater - GIS Upgrade 22,472 22,472
Allocation - Electric - GIS Upgrade 292,135 292,135
Allocation - Water Utilities Fund - GIS Upgrade 60,313 60,313
673,965 1,084,357 1,084,357 695,249
E – 108

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Public Safety
Allocation - General Fund 932,056 718,479 718,479 875,687
Allocation - Purchasing & Stores 22,771 22,771 22,771
Transfer from Public Improvement Fund - LPD Laptops and Servers 36,854
968,910 741,250 741,250 898,458
Other Miscellaneous Revenue
Refund of Prior Year Expenses 1,430 2,400
Miscellaneous Reimbursements 4,455
Reimbursements / Loss Recovery 322,549 287,406 5,624
328,434 287,406 8,024
Investment Income
Interest on Pooled Investments-Reserve 215,734 83,852 250,000 100,000
Interest on Pooled Investments-Operations 50,000
Market Value Restatement (56,140)
159,593 83,852 250,000 150,000
Transfers from Other Fund
Transfer from Public Improvement Fund - Radio System Upgrade174,104 174,104 174,104
Transfer from Other Funds Radio System Expansion 476,375 476,375 476,375 476,375
Transer from Other Funds - VOIP 230,449
Transfer from Internal Loan Fund - Voice Over IP Project 1,425,000 1,449,037
Transfer from Wastewater R&R 50,400
Transfer from Solid Waste Management - Routesmart Software Application 8,500 8,500
Transfer from Uninsured Loss Fund 1,449
702,328 2,083,979 2,108,016 706,824
SUB-TOTAL 11,436,809 13,280,543 13,338,270 12,486,035
PRIOR YEAR SURPLUS-PC Reserve (238,474) (354,798) (645,971) (49,662)
PRIOR YEAR SURPLUS-Operations 800,776 2,015,035 1,475,809 56,977
TOTAL REVENUES 11,999,112 14,940,780 14,168,108 12,493,350
E – 109

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services
ADMINISTRATION
Personal Services 1,101,248 405,866 507,527 483,708
Insurance
Insurance - Fire 8,048 8,160 8,415 9,408
Insurance - Position Bond 444 444 444
Insurance - Data Processing 36,244 44,326 34,762 46,542
Self-Insurance Services 41,530 42,040 42,040 52,627
85,822 94,970 85,661 109,021
Inter-City Services
Purchasing & Stores Service 31,410 33,063 33,063 32,402
General Fund Services 230,369 255,343 255,343 225,613
Intra-dept Charges - PC & Network Support 25,947 20,856 12,838 10,295
Lakeland Electric Charges 249,253 249,253 249,253 238,551
Intra-Departmental Charges - Telephone 4,569 4,537 4,537 3,722
Intra-Departmental Charges - IT Operations 156,409 164,641 164,641 92,721
Intra-Departmental Charges/Training Ctr 3,794 3,786 3,786 3,862
701,751 731,479 723,461 607,166
All Other O&M
Contractual Services
Insurance Consultant 1,219 2,347 2,347 3,551
Advertising 884
Annual Audit 2,532 2,371 2,371 2,442
Office Supplies 4,864 8,500 7,500 6,000
Equipment - Noncapital 400 1,000 380
Repair Of Equipment 921 1,530 1,530 1,530
Postage & Mailing 241 75 75 75
Subscription & Membership 1,393 175 175 175
Telephone, Communications 2,471 1,380 1,172 1,290
Travel 1,233 1,530 1,200 400
Training 3,832 6,000 5,000 1,250
All Other Sundry Charges 168
19,990 25,076 21,750 16,713
SUB-TOTAL 1,908,811 1,257,391 1,338,399 1,216,607
E – 110

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
RADIO COMMUNICATIONS
Personal Services 180,963 191,521 189,395 198,256
Utilities
Electric Utility Service 28,849 28,493 28,493 27,995
Inter-City Services
Rental-Fleet Mgmt Equipment 1,138 1,169 1,169 1,138
Gasoline-Fleet Mgmt Equipment 2,298 1,221 1,496 576
Maintenance-Fleet Mgmt Equipment 3,486 1,530 3,500 1,500
Intra-dept Charges - PC & Network Support 5,152 4,907 5,227 5,066
Intra-Departmental Charges - Telephone 1,623 1,868 1,868 2,127
Intra-Departmental Charges - Facilities 7,673 7,316 7,316 7,198
Intra-Departmental Charges - Janitorial 2,634 2,842 2,842 2,921
24,005 20,853 23,418 20,526
All Other O&M
Contractual Services 928 2,550 2,550 2,550
Office Supplies 341
Equipment - Noncapital 4,976 765 765 750
All Other Materials & Supplies 100 100
Uniforms 240 256 256 256
Tools & Implements 161 204 204 200
Parts For Equipment 50,562 45,400 45,400 45,000
Materials 775 900 900 900
Repair Of Equipment 127,995 152,862 152,862 157,398
Postage & Mailing 325 325 325
Subscription & Membership 622 867 866 866
Telephone, Communications 1,135 522 522 492
Travel 1,545 1,545
Training 3,935 3,276 3,276
191,329 209,913 209,571 208,737
Capital Equipment
Equipment - Capital 12,891
SUB-TOTAL 438,037 450,780 450,877 455,514
E – 111

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
TELECOMMUNICATIONS
Personal Services 958,452 1,027,354 992,693 1,168,016
Utilities
Water Utility Service 226 179 278 291
Stormwater Utility Fees 1,101 952 2,200 1,999
Electric Utility Service 6,670 5,065 7,677 7,594
Interdepartmental Solid Waste Service 217 166 277 267
8,214 6,362 10,432 10,151
Inter-City Services
Rental-Fleet Mgmt Equipment 16,979 18,569 18,569 26,279
Gasoline-Fleet Mgmt Equipment 12,842 17,783 8,140 13,411
Maintenance-Fleet Mgmt Equipment 7,355 33,118 12,000 26,686
Intra-dept Charges - PC & Network Support 30,209 31,433 29,321 28,506
Intra-Departmental Charges - Telephone 12,495 16,853 16,853 11,964
Intra-Departmental Charges - Radios 2,572 2,560 2,560 2,571
Intra-Departmental Charges - Janitorial 4,541 8,401 8,401 8,634
Intra-Departmental Charges - IT Operations 109,366 115,120 115,120 61,405
196,359 243,837 210,964 179,456
All Other O&M
Contractual Services 78 1,815 1,815 290,000
Office Supplies 1,048 530 700
Equipment - Noncapital 2,676 2,000 1,600 1,632
All Other Materials & Supplies 3,391 7,500 6,500 7,000
Uniforms 1,377 1,535 1,535 500
Tools & Implements 271 1,224 400 1,224
Parts For Equipment 413 1,020 250 800
Materials 2,254 1,500 1,500 1,500
Repair Of Equipment 6,461 2,500 1,200 2,500
Postage & Mailing 250 100 250
Subscription & Membership 2,943 2,947 2,947 300
Telephone, Communications 4,103 3,546 3,546 3,256
Travel 50 965 965
Training 6,003 10,000 9,899
All Other Sundry Charges 204
31,069 37,536 32,957 308,962
Capital Equipment
Equipment - Capital 1,800 1,600
SUB-TOTAL 1,194,095 1,316,889 1,248,646 1,666,585
E – 112

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
APPLICATION DEVELOPMENT
Personal Services 1,870,156 2,459,264 2,188,592 2,511,957
Inter-City Services
Intra-dept Charges - PC & Network Support 76,510 69,198 80,869 59,715
Intra-Departmental Charges - Telephone 5,613 6,543 5,725 7,444
82,123 75,741 86,594 67,159
All Other O&M
Contractual Services 53,091 64,509 64,509
Office Supplies 783
Equipment - Noncapital 832 1,025 1,025
Parts For Equipment 11
Computer Software 1,300 1,050 1,050
Repair Of Equipment 273 510 510
Printing & Photography 75 75
Postage & Mailing 25 25
Subscription & Membership 838 900 900 500
Telephone, Communications 4,952 5,880 5,880 5,700
Travel 12 3,570 3,570 2,000
Training 14,832 25,003 21,845 10,000
All Other Sundry Charges 398
Software License & Maintenance 812,170 891,675 891,675 1,033,169
889,094 994,620 991,064 1,051,369
SUB-TOTAL 2,841,373 3,529,625 3,266,250 3,630,485
E – 113

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
NETWORK SUPPORT
Personal Services 623,791 647,077 623,181 740,853
Utilities
Water Utility Service 333 351 348 361
Electric Utility Service 17,036 17,178 16,259 17,040
Wastewater Services 417 452 441 469
Interdepartmental Solid Waste Service 783 790 781 1,027
18,568 18,771 17,829 18,897
Inter-City Services
Rental-Fleet Mgmt Equipment 2,059 2,288 2,288 2,059
Gasoline-Fleet Mgmt Equipment 846 2,210 403 911
Maintenance-Fleet Mgmt Equipment 914 852 750 800
Intra-dept Charges - PC & Network Support 44,366 51,158 44,948 25,117
Intra-Departmental Charges - Telephone 9,152 9,543 9,543 10,901
Intra-Departmental Charges - Facilities 7,981 7,609 7,609 12,945
Intra-Departmental Charges - Janitorial 5,607 7,604 7,604 10,753
70,925 81,264 73,145 63,486
All Other O&M
Contractual Services 252,367 234,758 234,758 237,026
Office Supplies 1,066
Equipment - Noncapital 10,376 51,000 48,000 51,000
All Other Materials & Supplies 540 3,060
Uniforms 922 1,020 1,020 500
Parts For Equipment 53,183 8,241 12,000 8,000
Materials - Default Purchasing Card (1,350) 2,681
Computer Software 551 5,000 2,500
Repair Of Equipment 1,512 70,193 70,193 62,570
Postage & Mailing 100 100
Subscription & Membership 100 149
Telephone, Communications 5,868 6,129 5,500 5,500
Travel 51 702 702
Training 9,570 12,155 12,155
All Other Sundry Charges 120
Software License & Maintenance 332,723 161,183 161,183 154,018
667,380 553,761 550,941 518,614
Capital Equipment
Equipment - Capital 266,263 153,903 153,903 99,639
SUB-TOTAL 1,646,928 1,454,776 1,418,999 1,441,489
E – 114

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
PC SUPPORT
Personal Services 529,531 630,935 596,297 663,724
Inter-City Services
Rental-Fleet Mgmt Equipment 2,199 1,897 1,897 2,199
Gasoline-Fleet Mgmt Equipment 1,369 2,057 862 844
Maintenance-Fleet Mgmt Equipment 5,226 789 2,589 800
Intra-dept Charges - PC & Network Support 31,345 28,846 31,839 23,430
Intra-Departmental Charges - Telephone 4,371 5,214 5,214 4,520
44,510 38,803 42,401 31,793
All Other O&M
Contractual Services 2,195 3,100
Office Supplies 4,340 1,020 1,054 1,000
Equipment - Noncapital 37,202 8,000 16,000 4,000
All Other Materials & Supplies 2,734 3,000 3,000 1,500
Uniforms 1,120 1,272 1,272 636
Parts For Equipment 7,406 25,000 25,000 18,000
Computer Software 140 13,000 13,000
Repair Of Equipment 19,387 23,330 23,330 26,000
Postage & Mailing 100 100 100
Subscription & Membership 279 250 250 150
Telephone, Communications 6,021 4,503 4,503 4,368
Travel 24 877 877
Training 2,835 13,793 6,904
All Other Sundry Charges 88 135
Software License & Maintenance 330,218 346,729 343,730 344,739
413,989 441,009 442,120 400,493
Allocations
Recoveries-Other Funds (20,844) (1,000)
SUB-TOTAL 967,187 1,110,747 1,079,818 1,096,010
E – 115

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
GIS
Personal Services 288,282 344,171 314,389 263,976
Inter-City Services
Rental-Fleet Mgmt Equipment 1,565 1,758 1,758 1,565
Gasoline-Fleet Mgmt Equipment 924 1,680 700 869
Maintenance-Fleet Mgmt Equipment 22 813 800 800
Intra-dept Charges - PC & Network Support 16,723 16,874 15,236 11,606
Intra-Departmental Charges - Telephone 1,699 1,913 1,913 1,595
20,933 23,038 20,407 16,435
All Other O&M
Contractual Services 50,000
Office Supplies 766
Equipment - Noncapital 2,013 2,000 1,000
All Other Materials & Supplies 176 1,000 100 500
Uniforms 370 640 640 300
Parts For Equipment 441 2,000 1,000
Computer Software 2,000 1,000
Repair Of Equipment 431 2,000 300 1,000
Postage & Mailing 25 25
Subscription & Membership 18 300 300
Telephone, Communications 269 321 300 246
Travel 430 300
Training 5,420 8,000 3,800 3,000
All Other Sundry Charges 75
Software License & Maintenance 142,188 182,212 182,564 115,761
Capital Equipment
Equipment - Capital
152,091 201,003 188,029 174,107
SUB-TOTAL 461,307 568,212 522,825 454,518
E – 116

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
PUBLIC SAFETY
Personal Services 393,968 368,607 420,873 377,143
Inter-City Services
Intra-dept Charges - PC & Network Support 7,709 11,179 5,790 6,220
Intra-Departmental Charges - Telephone 1,500 1,467 1,467 1,063
9,209 12,646 7,257 7,283
All Other O&M
Contractual Services 72,682 141,318 18,000 25,480
Office Supplies 220 351 1,200 350
Equipment - Noncapital 430
Parts For Equipment 7,333 15,000 12,000 15,000
Repair Of Equipment 3,065 19,000 19,000 19,000
Subscription & Membership 753 753 753
Telephone, Communications 126,219 119,340 119,430 169,062
Travel 1,100 1,326 1,326
Training 4,627 8,191 7,456
Software License & Maintenance 82,688 98,647 98,647 197,061
298,364 403,926 277,812 426,706
SUB-TOTAL 701,541 785,179 705,942 811,132
E – 117

INFORMATION TECHNOLOGY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Security Management 177,427 0
Vulnerability Assessment 30,000 30,000 0
IT Architectural Study 35,000 0
Major PeopleSoft Upgrade 131,956
Standard (Type II) Radio Replacement 100,000 0
Radio Tower Microwave Replacement Link 281,782 0
Radio System Upgrade 184,287 174,104 174,104
Radio System Expansion - Public Safety 476,375 476,375 476,375 476,375
Telephone Switch Maintenance 175,247 406,216 406,216 0
Maximo Upgrade City Wide 2,574 7,705 7,705 0
Outside Vendor Recoveries (347) 0
LEE8255 West Substation Rebuild (Fire) 110 0
Lease - Telecom/Code Enforcement 38,400 46,800 52,800
Voice Over IP Project 288,050 1,426,214 1,449,037 0
LDS8255 Glendale Substation Restoration (Fire) 2,192 0
Voice Over IP Project - Debt Service 42,023 251,733
Maximo Upgrade City Wide (287,879) 538,101 538,101 0
Business Continuity Roadmap 110,000 0
UPS Replacement 100,000 100,000 0
Routesmart Software Application 70,390 61,310 61,310 0
RPI Event 4,395 3,550 0
Firewall Replacement 60,000 60,000 0
Security Management 159,213 159,213 167,109
HVAC system replacement - City Hall Data Center 305,250 305,250 0
PC Replacements 351,651 335,025 210,000 629,825
Aerial Photography 66,668 66,668 0
LPD Laptops and Servers 36,854 0
LPD - CAD Reporting System 111,000 0
1,836,509 4,467,181 4,136,352 1,709,798
All Other
U&CF-Tree Inventory - Northside 1,077
U&CF-Tree Inventory - Southside 1,077
2,154
Transfers To Other Funds
PIF - Heritage Town Center - Training Center 11,212
Transfer To Lakeland Center 1,172
1,172 11,212
GRAND TOTAL 11,999,112 14,940,780 14,168,108 12,493,350
E – 118

REVENUE AND EXPENDITURE SUMMARY
WASTEWATER UTILITY
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 3,568,865 3,661,613 3,402,620 3,741,129
Fringe Benefits 1,101,138 1,019,620 831,215 1,136,684
Total Personnel 4,670,002 4,681,233 4,233,835 4,877,813
Non-Personnel
Internal Service Charges 2,399,437 2,720,728 2,552,209 2,846,673
Professional and Contractual 1,667,813 1,872,576 1,414,321 1,718,442
Utilities 1,845,523 2,633,009 1,870,571 2,591,756
Insurance and Fixed Charges 324,426 253,113 251,127 264,031
All Other Operations and Maintenance 1,735,551 2,528,193 2,459,217 2,586,916
Capital Outlay 15,982,459 48,983,901 48,983,901 4,239,249
Debt Service 2,652,611 3,181,582 3,181,582 5,157,204
Total Non-Personnel 26,607,821 62,173,102 60,712,928 19,404,271
Total Expenditures 31,277,823 66,854,335 64,946,763 24,282,084
Transfers
Transfers In
Transfers Out (1,965,102) (2,100,000) (2,100,000) (2,261,082)
Net Transfers (1,965,102) (2,100,000) (2,100,000) (2,261,082)
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 21,312,828 23,063,342 22,479,170 23,999,480
Interest Income 877,126 224,516 440,181 414,000
All Other Revenue 6,400,673 38,230,450 38,246,286 29,282
Total Revenue 28,590,627 61,518,308 61,165,637 24,442,762
Funding to be Provided 4,652,298 7,436,027 5,881,126 2,100,404
E – 119

REVENUES
WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Other Miscellaneous Revenue
All Other Misc Revenue 1,500 1,500
Refund of Prior Year Expenses 3,796
Penalties on Assessments 18
Proceeds from Earthen Sales / Wetland Improvements 19,814 11,318
23,610 1,500 11,336 1,500
Charges for Services
Sewer Utility Revenues:
Wastewater Service Charges 16,675,817 18,133,000 17,595,128 19,104,000
Pretreatment Surcharge 2,203,741 2,643,000 2,620,867 3,044,000
Connection Fees 46,656 46,000 27,466 46,000
Wastewater Re-use water charges 279,907 250,067 251,297 250,000
City Services:
General Fund -WW Service 191,648 191,082 205,997 221,000
Fleet Mgmt-WW Service 2,190 2,268 2,339 3,000
Purchasing-WW Service 812 845 781 1,000
Lakeland Center-WW Service 33,447 32,874 31,061 33,000
Airport-WW Service 3,707 3,876 4,001 4,000
Parking System-WW Service 4,418 4,806 4,873 5,000
Electric Utilities-WW Service 56,465 59,581 42,632 46,000
Solid Waste - WW Service 5,179 5,370 5,560 6,000
Lakeland Airside Center - WW Service 24,342 27,702 26,414 28,000
Cleveland Heights Golf Course - WW Service 7,414 8,559 5,860 6,000
Water Utilities - WW Service 938 1,008 1,008 1,000
Facilities & Construction Management - WW Service 506 568 632 1,000
Information Technology - WW Service 417 446 480
Stormwater Utility - WW Service 24 26
Self Insurance Fund - WW Service 47 47
19,537,675 21,410,606 20,826,434 22,799,480
Fines and Forfiets
Bad Check Charges 7,041 6,000 6,000
Investment Income
Interest on Pooled Investments 182,347 100,623 316,373 200,000
Market Value Restatement (56,398)
WW 2002 Bond Sinking Interest 6,276 5,893 4,050 4,000
WW 2002 Bond Sinking Principal 35,698 13,000 9,964 10,000
WW 2006 SRL Sinking Interest 2,663 2,672
WW 2006 SRL Sinking Principal 3,327 2,122
173,913 119,516 335,181 214,000
Transfers from Other Fund
2002 Debt Service Sinking Interest from
Wastewater Impact Fees 526,368 526,368 526,368 526,368
2002 Debt Service Sinking Principal from
Wastewater Impact Fees 526,368 526,368 526,368 526,368
1,052,736 1,052,736 1,052,736 1,052,736
SUB-TOTAL 20,794,974 22,584,358 22,231,687 24,073,716
PRIOR YEAR SURPLUS (1,289,381) (74,684) (1,629,585) 894,119
TOTAL REVENUES 19,505,593 22,509,674 20,602,102 24,967,835
E – 120

EXPENSE
WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Collection Administration
Personal Services 376,892 427,055 377,531 436,785
Inter-City Services
Rental-Fleet Mgmt Equipment 6,203 5,452 6,794 6,207
Gasoline-Fleet Mgmt Equipment 2,821 6,606 1,200 1,122
Maintenance-Fleet Mgmt Equipment 569 3,904 201 7,025
Intra-dept Charges - PC & Network Support 16,927 15,549 17,249 15,726
Intra-Departmental Charges - Telephone 1,088 1,326 1,326 1,329
Intra-Departmental Charges - Radios 2,251 2,560 2,560 2,736
29,860 35,397 29,330 34,145
All Other O&M
Contractual Services 14,520 14,000 14,000 14,000
Office Supplies 1,066 1,850 1,850 1,850
Uniforms 359 530 300 300
Materials 269 300 300 300
Repair Of Equipment 2,079 3,100 3,100 3,100
Postage & Mailing 1,450 1,000 1,300 1,600
Subscription & Membership 240 465 300 300
Telephone, Communications 1,416 1,300 1,300 1,400
Travel 1,125 500 500
Training 140 850 350 350
All Other Sundry Charges 400 200 200
21,539 24,920 23,500 23,900
SUB-TOTAL 428,291 487,372 430,361 494,830
System Administration
Personal Services 482,422 267,683 239,623 276,927
Insurance
Uninsured Loss Reimbursement 37,521
Insurance - Position Bond 351 351 351
Self-Insurance Services 198,233 158,083 158,083 150,779
235,754 158,434 158,434 151,130
Utilities
Stormwater Utility Fees 3,035
E – 121

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Inter-City Services
Purchasing & Stores Service 47,108 49,587 49,587 49,587
General Fund Services 605,484 707,466 707,466 735,065
Rental-Fleet Mgmt Equipment 1,657 1,831 1,831 1,657
Gasoline-Fleet Mgmt Equipment 481 2,070 228 314
Maintenance-Fleet Mgmt Equipment 202 1,630 400 1,180
Utility Billing Service 385,056 286,711 286,716 280,977
Intra-dept Charges - PC & Network Support 3,466 3,807 3,156 3,115
Intra-Departmental Charges - Telephone 2,061 2,380 2,045 2,659
Intra-Departmental Charges - Radios 322 320 322 541
Intra-Departmental Charges - IT Operations 118,499 124,736 124,736 267,549
Allocation Shared Cost - Water Util 186,602 281,254 219,010 316,291
Intra-Departmental Charges/Training Ctr 4,336 4,326 4,326 4,326
1,355,274 1,466,118 1,399,823 1,663,261
All Other O&M
Contractual Services
Banking Service 2,651 2,667 2,667 2,667
Insurance Consultant 4,506 6,178 6,178 5,038
Advertising 100 100 100
Annual Audit 12,928 12,900 12,900 12,900
Paying Agent,Trustee Fees 475
Office Supplies 345 1,600 1,500 1,500
All Other Materials & Supplies (15,354) 50 50 50
Materials 36 50 50 50
Materials - Default Purchasing Card (0)
Increase/Decrease In Inventory 53,719
Rentals 1,162 2,800 2,800 2,800
Repair Of Equipment 3,920 3,230 3,000 3,000
Printing & Photography 150 100 100
Postage & Mailing 158 400 400 400
Subscription & Membership 120 710 600 600
Telephone, Communications 249 200 300 300
Travel 76 1,000 500 500
Training 430 500 400 400
All Other Sundry Charges 570 300 300
Licenses & Permits 8,000 8,900 8,900 8,900
Bad Debt Expense 66,040 84,000 84,000 84,000
Easement & Rights-Of-Way 275
139,735 126,005 124,745 123,605
SUB-TOTAL 2,216,221 2,018,240 1,922,625 2,214,923
E – 122

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Glendale Sewage Treatment Plant
Personal Services 1,186,947 876,763 867,997 907,888
Insurance
Insurance - Fire 88,672 94,679 92,693 112,901
Utilities
Water Utility Service 8,172 8,409 9,419 9,895
Stormwater Utility Fees 3,960 4,047 4,047
Electric Utility Service 697,631 778,757 744,757 780,000
Interdepartmental Solid Waste Service 19,512 24,567 16,340 16,044
725,314 815,693 774,563 809,986
Inter-City Services
Rental-Fleet Mgmt Equipment 25,004 10,522 8,147 7,585
Gasoline-Fleet Mgmt Equipment 19,705 24,214 4,043 6,400
Maintenance-Fleet Mgmt Equipment 22,361 6,298 12,298 11,216
Intra-dept Charges - PC & Network Support 11,181 10,134 10,008 9,886
Intra-Departmental Charges - Telephone 1,088 1,326 1,088 1,329
Intra-Departmental Charges - Radios 3,537 3,840 1,608 1,088
Intra-Departmental Charges - Facilities 32,852 30,438 30,438 29,945
Intra-Departmental Charges - Janitorial 26,726 28,625 28,625 30,009
142,454 115,397 96,255 97,458
All Other O&M
Contractual Services 99,985 90,250 90,250 90,500
Sludge Disposal 1,107,568 852,500 852,500 852,500
Office Supplies 4,953 4,900 4,000 4,000
All Other Materials & Supplies 4,977 2,500 3,000 3,000
Uniforms 2,760 2,300 2,900 2,900
Cleaning & Janitor Supply 426 800 100 100
Construction Material 930 600 100 100
Chemicals 525,756 5,000 3,000 3,000
Tools & Implements 3,167 4,000 2,000 2,000
Laboratory Supplies 10,199 13,000 15,000 15,000
Auto/Heavy Equipment Fuel 55,002 41,000 55,000 45,000
Materials 24,434 5,400 7,000 5,400
Chemicals - Effluent Disinfection 106,187 106,100 106,100
Chemicals - Odor \ Corrosion Control 133,520 133,520 133,520
Chemicals - Sludge Thickening 53,130 53,130 53,130
Chemicals - Sludge Bacterial Control 15,400 15,400 15,400
Chemicals - Methane Treatment 42,500 42,500 42,500
Chemicals - Upset Stabilization 27,900 27,900 27,900
Rentals 4,092 2,700 2,000 2,000
Maintenance Of Facilities 161 750 750 250
Repair Of Equipment 134,250 31,800 31,800 31,800
Subscription & Membership 408 1,200 1,400 1,200
Telephone, Communications 1,379 966 1,000 1,000
Travel 470 300 300 300
Training 17,185 12,000 16,000 12,000
All Other Sundry Charges 43 200 200 200
Solid Waste Disposal Charges 21,000 21,000 21,000
1,998,143 1,471,803 1,487,850 1,471,800
SUB-TOTAL 4,141,531 3,374,335 3,319,358 3,400,033
E – 123

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Northside Sewage Treatment Plant
Personal Services 828,803 867,794 822,778 903,997
Utilities
Water Utility Service 6,088 7,128 5,877 6,159
Stormwater Utility Fees 924 1,200 1,233 1,233
Electric Utility Service 567,193 611,596 553,644 590,547
Interdepartmental Solid Waste Service 5,559 5,974 4,852 4,887
579,764 625,898 565,606 602,826
Inter-City Services
Rental-Fleet Mgmt Equipment 5,678 6,413 6,413 5,678
Gasoline-Fleet Mgmt Equipment 3,745 6,694 2,684 3,840
Maintenance-Fleet Mgmt Equipment 4,682 5,225 5,920 7,727
Intra-dept Charges - PC & Network Support 6,838 6,676 6,603 6,522
Intra-Departmental Charges - Telephone 1,695 2,674 2,260 1,861
Intra-Departmental Charges - Radios 965 960 965 1,314
Intra-Departmental Charges - Facilities 4,885 5,542 5,542 5,452
Intra-Departmental Charges - Janitorial 5,187 5,187 5,172
28,488 39,371 35,574 37,566
All Other O&M
Contractual Services 24,505 32,000 36,000 28,500
Sludge Disposal 152,458 157,300 157,300 157,300
Office Supplies 1,053 3,750 3,000 3,000
All Other Materials & Supplies 116 700 1,000 1,000
Uniforms 758 1,700 1,700 1,700
Cleaning & Janitor Supply 1,026 1,500 500 500
Construction Material 39 300 100 100
Chemicals 109,484 3,200 3,200 3,200
Tools & Implements 116 1,000 900 900
Laboratory Supplies 10,752 7,900 7,900 7,900
Auto/Heavy Equipment Fuel 10,508 2,500 6,000 2,500
Materials 7,911 3,200 3,000 3,000
Chemicals - Effluent Disinfection 42,152 42,152 42,152
Chemicals - Odor \ Corrosion Control 68,350 68,350 68,350
Chemicals - Sludge Thickening 25,256 25,256 25,256
Chemicals - Upset Stabilization 3,800 3,800 3,800
Rentals 2,733 7,750 7,000 7,000
Repair Of Equipment 71,821 9,300 9,300 9,300
Subscription & Membership 620 900 900 900
Telephone, Communications 213 200 250 250
Travel 200 100 100
Training 3,689 6,400 8,500 6,400
All Other Sundry Charges 9 100 100 100
397,809 379,458 386,308 373,208
SUB-TOTAL 1,834,864 1,912,521 1,810,266 1,917,597
E – 124

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Sewage Pumping Stations
Personal Services 483,989 459,516 437,095 472,239
Utilities
Water Utility Service 10,212 10,697 12,512 12,762
Electric Utility Service 507,501 572,138 497,106 507,048
517,713 582,835 509,618 519,810
Inter-City Services
Rental-Fleet Mgmt Equipment 19,221 20,176 20,176 20,758
Gasoline-Fleet Mgmt Equipment 33,427 21,338 16,670 22,400
Maintenance-Fleet Mgmt Equipment 34,617 24,432 29,790 29,742
Intra-dept Charges - PC & Network Support 14,110 15,549 15,640 7,429
Intra-Departmental Charges - Telephone 222 330 330 266
Intra-Departmental Charges - Radios 3,216 3,520 3,520 2,799
104,813 85,345 86,126 83,394
All Other O&M
Contractual Services 13,857 65,000 5,000 5,000
Contract Labor 24,967 39,023 21,000 3,076
Office Supplies 815 1,200 1,200 1,200
Equipment - Noncapital 1,500 1,000 1,000
All Other Materials & Supplies 627 500 300 300
Uniforms 3,091 2,000 2,500 2,500
Cleaning & Janitor Supply 31 200 100 100
Construction Material 27 500 200 200
Chemicals 282,000 285,842 285,842 285,842
Tools & Implements 2,970 5,800 3,000 3,000
Auto/Heavy Equipment Fuel 14,071 14,000 1,500 14,000
Materials 70,885 66,500 46,500 46,500
Rentals 475 500 500 500
Maintenance Of Facilities 500 500 500
Repair Of Equipment 124,043 37,500 40,000 50,000
Subscription & Membership 20 20 20
Telephone, Communications 4,512 3,700 3,700 3,700
Travel 200 200 200
Training 550 5,000 3,000 3,000
All Other Sundry Charges 39 500 500 500
542,960 529,985 416,562 421,138
SUB-TOTAL 1,649,475 1,657,681 1,449,401 1,496,581
E – 125

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Sewer Line Maintenance
Personal Services 696,842 825,948 676,207 840,101
Inter-City Services
Rental-Fleet Mgmt Equipment 69,199 107,454 87,859 108,721
Gasoline-Fleet Mgmt Equipment 60,407 154,793 42,934 57,600
Maintenance-Fleet Mgmt Equipment 111,485 74,275 121,087 67,997
Intra-dept Charges - PC & Network Support 23,644 23,344 25,168 26,152
Intra-Departmental Charges - Telephone 222 330 330 266
Intra-Departmental Charges - Radios 6,109 6,400 6,400 6,572
271,067 366,596 283,778 267,308
All Other O&M
Contractual Services 2,110 9,000 9,000 9,000
Contract Labor 154 3,000 21,000 32,000
Office Supplies 2,621 3,500 2,000 2,000
Equipment - Noncapital 769 2,000 1,000 1,000
All Other Materials & Supplies 490 500 300 300
Uniforms 3,340 3,400 3,200 3,200
Construction Material 853 9,000 9,000 9,000
Chemicals 4,000 4,000 4,000
Tools & Implements 2,735 5,000 4,000 4,000
Auto/Heavy Equipment Fuel 3,084 1,500 1,500 1,500
Materials 49,216 39,000 39,000 39,000
Rentals 1,157 500 1,300 500
Repair Of Equipment 4,793 6,000 6,000 6,000
Subscription & Membership 200 200 200
Telephone, Communications 5,776 3,500 4,000 4,000
Travel 300 300 300
Training 35 2,000 2,000 2,000
All Other Sundry Charges 500 300
77,132 92,900 107,800 118,300
SUB-TOTAL 1,045,041 1,285,444 1,067,785 1,225,710
E – 126

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Pretreatment Program
Personal Services 109,205 163,209 80,968 159,909
Inter-City Services
Rental-Fleet Mgmt Equipment 4,156 4,921 2,037 4,565
Gasoline-Fleet Mgmt Equipment 7,036 5,209 3,407 5,760
Maintenance-Fleet Mgmt Equipment 2,491 4,382 2,500 6,432
Intra-dept Charges - PC & Network Support 1,736 1,693 1,643 7,032
Intra-Departmental Charges - Radios 965 960 965 1,247
16,383 17,165 10,552 25,036
All Other O&M
Contractual Services 14,874 8,745 8,745 8,745
Advertising 224 400 300 300
Office Supplies 226 600 600 600
All Other Materials & Supplies 100 100 100
Uniforms 141 700 700 700
Tools & Implements 645 700 700 700
Laboratory Supplies 2,756 3,400 3,400 3,400
Materials 890 1,800 1,800 1,800
Rentals 100 100 100
Repair Of Equipment 100 100 100
Postage & Mailing 41 100 100 100
Subscription & Membership 150 150 150
Telephone, Communications 25 100 100 100
Travel 325 300 300
Training 65 1,250 1,400 1,400
All Other Sundry Charges 50 50 50
19,886 18,620 18,645 18,645
SUB-TOTAL 145,474 198,994 110,165 203,590
E – 127

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Engineering
Inter-City Services
Allocation Shared Cost - Water Util 373,899 451,540 451,540 461,991
SUB-TOTAL 373,899 451,540 451,540 461,991
Maintenance Support
Personal Services 605 118,791 209,392 117,078
Inter-City Services
Rental-Fleet Mgmt Equipment 4,569 5,463 6,330
Gasoline-Fleet Mgmt Equipment 5,893 4,711 10,772
Maintenance-Fleet Mgmt Equipment 5,625 29,235 18,369
Intra-dept Charges - PC & Network Support 6,438 6,401 15,686
Intra-Departmental Charges - Telephone 256 266
Intra-Departmental Charges - Radios 2,560 2,560 2,800
25,341 48,370 54,223
All Other O&M
Office Supplies 900 700 700
All Other Materials & Supplies 100 100 100
Uniforms 2,000 2,000 2,000
Tools & Implements 1,200 1,000 1,000
Materials 2,000 4,000 2,400
Repair Of Equipment 1,500 1,500 1,500
Telephone, Communications 2,900 2,900 2,900
Training 9,700 9,700 9,700
All Other Sundry Charges 200 200 200
20,500 22,100 20,500
SUB-TOTAL 605 164,632 279,862 191,801
E – 128

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Wetlands Management
Personal Services 221,082 257,867 215,779 270,271
Inter-City Services
Rental-Fleet Mgmt Equipment 28,470 31,012 30,363 30,754
Gasoline-Fleet Mgmt Equipment 8,758 31,412 3,543 19,200
Maintenance-Fleet Mgmt Equipment 28,667 26,874 58,664 34,838
Intra-dept Charges - PC & Network Support 3,311 3,284 3,120 3,079
Intra-Departmental Charges - Telephone 222 256 222 266
Intra-Departmental Charges - Radios 1,608 1,920 1,608 1,836
71,037 94,758 97,520 89,973
All Other O&M
Contractual Services 16,861 20,416 20,416 20,416
Office Supplies 753 1,500 1,000 750
All Other Materials & Supplies 1,333 1,600 1,000 1,000
Uniforms 1,141 1,500 1,500 1,500
Construction Material 487 600 900 900
Chemicals 3,779 3,800 3,800 3,800
Tools & Implements 756 2,000 2,000 2,000
Laboratory Supplies 1,182 2,700 2,900 2,900
Auto/Heavy Equipment Fuel 3,424 1,500 1,500 1,500
Materials 313 600 600 600
Rentals 3,356 2,500 2,500 2,500
Maintenance Of Facilities 630 1,750 1,500 2,000
Repair Of Equipment 4,735 8,500 11,500 9,000
Subscription & Membership 145 360 360 360
Telephone, Communications 579 584 584 584
Travel 100 100 100
Training 169 2,750 2,000 2,000
All Other Sundry Charges 5 100 100 100
Electric Service - TECO 5,497 9,500 9,500 9,500
45,146 62,360 63,760 61,510
SUB-TOTAL 337,265 414,985 377,059 421,754
E – 129

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Laboratory Analysis
Personal Services 283,217 316,152 286,070 324,327
Inter-City Services
Intra-dept Charges - PC & Network Support 5,716 5,547 5,547 5,458
Intra-Departmental Charges - Telephone 445 512 445 532
6,161 6,059 5,992 5,990
All Other O&M
Contractual Services 1,531 1,400 1,400 1,400
Office Supplies 300 1,200 1,000 1,000
Uniforms 375 500 400 400
Laboratory Supplies 30,617 25,100 25,100 25,100
Materials 29 1,100 1,600 1,600
Rentals 2,154 1,500 1,300 1,300
Repair Of Equipment 7,049 19,600 19,600 19,600
Subscription & Membership 2,985 2,795 2,795 2,795
Telephone, Communications 49 50 50 50
Training 35 100 100 100
All Other Sundry Charges 28 100 100 100
45,153 53,445 53,445 53,445
SUB-TOTAL 334,530 375,656 345,507 383,762
West Lakeland Roughing Plant
Personal Services 100,455 20,395 159,990
Utilities
Water Utility Service 7,000 7,000
Electric Utility Service 575,233 625,000
Interdepartmental Solid Waste Service 6,000 6,000
588,233 638,000
Inter-City Services
Rental-Fleet Mgmt Equipment 5,308 1,200 7,607
Gasoline-Fleet Mgmt Equipment 1,647 412 2,432
Maintenance-Fleet Mgmt Equipment 2,950 738 8,496
Intra-dept Charges - PC & Network Support 1,516 2,400
Intra-Departmental Charges - Telephone 260 266
Intra-Departmental Charges - Radios 960 227
Intra-Departmental Charges - Facilities 5,000 5,000 4,900
17,641 7,349 26,328
E – 130

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Sludge Disposal 320,000 320,000
Office Supplies 1,200 1,200
Equipment - Noncapital 3,500 3,500
All Other Materials & Supplies 1,000 1,000
Uniforms 600 600
Tools & Implements 2,000 2,000
Laboratory Supplies 1,200 1,200
Auto/Heavy Equipment Fuel 2,500 2,500
Materials 2,000 2,000
Chemicals - Odor \ Corrosion Control 25,000 25,000
Rentals 500 500
Repair Of Equipment 2,000 2,000
Telephone, Communications 250 250
Training 2,500 400 2,500
All Other Sundry Charges 500 500
364,750 400 364,750
SUB-TOTAL 1,071,079 28,144 1,189,068
Projects
Administration/Other:
Contingency 78,800 78,800 100,000
TMDL Developments 25,000
Acqusition of Easements / Recording Fees 28 435
Wastewater Management Study 40,000 40,000
Safety Incentive Program 1,949 2,000 1,961 2,000
Glendale:
Operational Technical Assistance - Glendale 60,000 24,700 25,000
NPDES Permit Renewal 31,254
Maintenance General Support - Glendale 701 482,141 485,641 485,641
Northside:
NPDES Permit Renewal 21,935 4,865 4,865
Maintenance General Support - Northside 61 211,451 211,451 211,451
Pumping Stations:
Master Pump Station Rebuilds 85,637 45,000 45,000 50,000
Maintenance General Support - Pumping Stations 203 139,423 139,423 214,591
E – 131

WASTEWATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Sewer Maintenance:
System Maintenance & Repairs - Reimbursable 4,072 5,000 5,000 5,000
Utility Relocation Engineering & Surveying 25 61,397 15,000 50,000
Root Treatment Of Sewer System 28,001 30,000 30,000 30,000
Manhole Adjustments 5,659 25,000 25,000 25,000
Maintenance General Support - Sewer Maintenance 92 13,207 12,208 12,208
Pretreatment:
Reimbursable Sampling Analysis (80,469) 1,000 1,000 1,000
Maintenance General Support - Pretreatment 6,664 3,332 6,664
Wetlands:
Wetlands Algae Solids Reduction 33,077 25,000 25,000 30,000
Mowing Services - Reimbursable 1,923
Proceeds from Earthen Sales / Wetland Improvements 19,814 19,814
Maintenance General Support - Wetlands 288 6,364 3,200 6,364
Wetlands Emergency Action Plan 50,000
Summer College Intern 8,300
Laboratory:
Lab Analysis Reimbursement - Laboratory 289 1,685 1,000 1,000
Westside:
Maintenance General Support - Westside 17,812 16,812 16,812
135,834 1,276,373 1,189,207 1,355,031
Debt Service
Internal Loan - Wetlands Mowing Facility 63,482 63,482 63,482 63,482
2002 Wastewater Bond Interest 667,494 622,338 622,338 547,838
2002 Wastewater Bond Principal 1,445,000 1,490,000 1,490,000 1,565,000
2006 SRL Interest 314,362 1,005,762 1,005,762 2,980,884
2006 SRL Principal 646,517
Capitalized Interest Expense (484,243)
2,652,611 3,181,582 3,181,582 5,157,204
Transfers To Other Funds
Transfer to IT - (VOIP) 3,960
Transfer To General Fund 1,965,102 2,100,000 2,100,000 2,250,000
Transfer To Wastewater R&R 2,244,851 2,539,240 2,539,240 2,600,000
4,209,953 4,639,240 4,639,240 4,853,960
GRAND TOTAL 19,505,593 22,509,674 20,602,102 24,967,835
E – 132

REVENUE AND EXPENDITURE SUMMARY
WATER UTILITY
Experience Budget Experience 2009-10
For Year For Year 2008-09 by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 3,527,723 3,818,117 3,452,208 4,018,261
Fringe Benefits 1,075,082 996,861 818,996 1,263,916
Total Personnel 4,602,805 4,814,978 4,271,204 5,282,177
Non-Personnel
Internal Service Charges 2,904,091 3,451,317 3,132,475 3,715,306
Professional and Contractual 406,189 863,481 811,800 602,326
Utilities 1,736,634 2,081,754 1,625,874 1,686,650
Insurance and Fixed Charges 327,378 253,598 253,058 279,433
All Other Operations and Maintenance 1,780,468 2,488,995 2,760,477 2,445,487
Capital Outlay 3,371,157 15,571,597 15,571,597 5,157,990
Debt Service 3,857,478 4,401,842 4,404,342 4,399,052
Total Non-Personnel 14,383,395 29,112,584 28,559,623 18,286,244
Total Expenditures 18,986,200 33,927,562 32,830,827 23,568,421
Transfers
Transfers In
Transfers Out (3,902,143) (4,102,143) (4,102,143) (4,113,225)
Net Transfers (3,902,143) (4,102,143) (4,102,143) (4,113,225)
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental 12,744 319,757 319,757 50,000
Charges for Services 22,473,144 23,742,414 23,225,700 24,418,766
Interest Income 1,534,871 1,069,755 1,216,644 1,097,000
All Other Revenue 2,977,206 2,008,164 2,027,104 767,000
Total Revenue 26,997,965 27,140,090 26,789,205 26,332,766
Funding to be Provided (4,109,622) 10,889,615 10,143,764 1,348,880
E – 133

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Other Miscellaneous Revenue
Scrap Sales 24,022 14,000 10,000
Insurance Proceeds - Workers Comp Claims 4,576 2,000
Refund of Prior Year Expenses 3,232
Commissions 8,295 6,610 6,610 6,000
Penalties on Assessments 872
All Other Revenue 24,163 26,000 12,500 12,000
Cash Over And Short (969)
60,086 32,610 39,214 28,000
Charges for Services
Water Utility Revenues:
Water Sales 15,342,713 16,199,693 15,999,603 16,524,000
Water Sales-Commercial 3,197,493 3,458,240 3,158,265 3,527,000
Water Sales-Industrial 504,323 475,508 455,195 535,000
Water Sales-Sprinklers 1,372,503 1,404,910 1,530,339 1,583,000
Water Sales-Fire Hydrant-Flat Fee 16,989 18,912 14,255 19,000
Water Sales-Fire Protection 365,008 374,556 383,133 382,000
Water Sales-Fire Protection 440,533 476,084 453,683 486,000
Intra-City Sales:
Water Utility Service - General Fund 485,025 520,811 526,016 520,811
Water Utility Service - Fleet Management 1,343 1,417 1,390 1,417
Water Utility Service - Purchasing & Stores 1,450 1,514 1,463 1,514
Water Utility Service - Cleveland Heights 21,058 23,270 19,804 23,270
Water Utility Service - Parking Fund 5,778 5,998 6,752 5,998
Water Utility Service - Lakeland Center 30,943 32,270 34,713 32,270
Water Utility Service - Lakeland Linder Regional Airport 7,832 7,462 18,052 7,462
Water Utility Service - Lakeland Airside Center 26,041 30,477 29,673 30,477
Water Utility Service - Solid Waste 3,627 3,790 3,873 3,790
Water Utility Service - Wastewater Fund 24,472 27,393 27,562 27,393
Water Utility Service - Water Operations 701 1,614 677 1,614
Water Utility Service - Electric Operations 128,936 148,653 106,943 148,653
Water Utility Service - Facilities Maintenace 482 547 552 547
Water Utility Service - Information Technology 506 550 604 550
Water Utility Service - Stormwater Utility Fund 19 10
Water Utility Service - Self Insurance Fund 121 166 35
E – 134

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Other Water Operating Revenues:
Customer Late Charges 91,529 87,183 94,000 114,000
Connection Fees 258,487 283,143 240,000 275,000
Connection Fees-Delinquent Accounts 112,773 125,643 100,000 150,000
22,440,686 23,709,804 23,206,590 24,400,766
Fines and Forfiets
Bad Check Charges 8,801 8,164 7,000 7,000
Intergovernmental
SWFWMD Grants:
Low Flow Toilet Rebate 300,000 300,000 50,000
Low Flow Dish Sprayer Valves 12,744 8,757 8,757
Plumbing Retrofit Kits 11,000 11,000
12,744 319,757 319,757 50,000
Investment Income
Water Operating Fund:
Interest on Pooled Investments 318,914 280,000 396,000 295,000
Market Value Restatement (83,226)
Debt Service Sinking Funds:
99A Sr Lien Sinking - Principal 1,680 1,006 69 70
99A Sr Lien Sinking - Interest 7,025 2,500 3,347 1,930
2002 Bond Sinking - Interest 9,585 18,867 13,466 20,000
2002 Bond Sinking - Principal 16,489 23,059 8,763 16,000
Bond Reserve Fund 369,460 150,000 153,000 140,000
Meter Deposit Fund 75,003 72,323 120,000 102,000
714,929 547,755 694,644 575,000
PRIOR YEAR SURPLUS (420,061) 1,140,018 394,167 451,808
REVENUE TOTAL 22,817,186 25,758,108 24,661,373 25,512,574
E – 135

EXPENSES
WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
WATER PRODUCTION - GENERAL
Personal Services 1,501,427 1,574,330 1,469,258 1,788,404
Utilities
Water Utility Service 701 766 677 700
Stormwater Utility Fees 2,271 2,271 3,028 3,000
Electric Utility Service 1,122,972 1,391,808 1,075,805 1,100,000
Wastewater Services 938 1,014 1,008 1,100
Interdepartmental Solid Waste Service 2,122 2,122 2,363 2,500
1,129,005 1,397,981 1,082,881 1,107,300
Inter-City Services
Rental-Fleet Mgmt Equipment 8,025 10,945 9,213 16,656
Gasoline-Fleet Mgmt Equipment 9,169 11,429 5,499 11,620
Maintenance-Fleet Mgmt Equipment 6,942 11,182 8,276 13,140
Intra-dept Charges - PC & Network Support 16,934 16,743 16,804 16,609
Intra-Departmental Charges - Telephone 4,088 4,359 3,818 4,520
Intra-Departmental Charges - Radios 4,180 4,160 4,180 4,077
Intra-Departmental Charges - Facilities 15,217 14,508 14,508 14,497
64,554 73,326 62,298 81,119
All Other O&M
Contractual Services 6,169 10,000 10,000 10,500
Advertising 300 300 200
Office Supplies 5,637 8,334 8,334 8,500
Equipment - Noncapital 765 1,000 1,000 1,000
All Other Materials & Supplies 2,559 4,100 4,100 6,000
Uniforms 5,831 6,366 6,366 7,000
Tools & Implements 2,047 1,750 1,750 2,500
Electrical, Hardware & Plumbing Supplies 3,914 3,800 3,800 8,500
Personal Safety Equipment 403 1,300 1,300 2,500
Parts For Equipment 6,616 5,600 5,600 18,000
Materials 26,905 26,200 26,200 30,000
#2 Oil 9,331 7,000 7,000 15,000
Rentals 879 1,500 1,500 2,000
Repair Of Equipment 80 600 600 1,000
Postage & Mailing 121 300 400 500
Telephone, Communications 13,895 12,000 13,000 14,000
Contingency 8,691 8,691 60,000
Telephone-Long Distance 97 100 100 163
Licenses & Permits 1,060 2,765 2,765 2,800
86,309 101,706 102,806 190,163
E – 136

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
MWP1011 Emergency Generator Service 8,245 9,100 9,100 20,000
Risk Management Process 8,250 6,800 6,800 6,800
MWP1518 Contract Wtr Plt Op/Maint 12,000 18,000
MTR1708 Technical Training-Wtr Prod 2,000 2,000
MWP2018 Water Facilities Security 102,049 120,000 115,000 140,000
MWP2035 Consumer Confidence Report 1,840 2,200 2,200 2,800
MWP2036 Environmental Mitigation at Williams Water Plant 20,000 20,000 25,000
MWP1002 PICS Expendables (620) 7,710 6,800 6,800 6,500
MWP1005 Painting Of Structures 47 5,000 5,000 7,000
MWP1519 PSM / RMP Internal Audit 7,000 7,000 7,000
128,141 190,900 171,900 235,100
SUB TOTAL 2,909,436 3,338,243 2,889,143 3,402,086
WATER PRODUCTION - PUMPING
Projects
MWP1008 Well Preventative Maintenance 104,751 105,000 95,000 105,000
Utilities
Electric Utility Service 65,824 65,000 58,841 65,000
SUB TOTAL 170,575 170,000 153,841 170,000
WATER PRODUCTION - WATER TREATMENT
Utilities
Electric Utility Service 181,473 198,830 139,956 140,000
Inter-City Services
Rental-Fleet Mgmt Equipment 3,343 3,863 3,863 3,343
Gasoline-Fleet Mgmt Equipment 3,923 5,480 2,441 6,096
Maintenance-Fleet Mgmt Equipment 2,639 6,998 2,332 4,238
9,905 16,341 8,636 13,677
All Other O&M
Contractual Services 3,977 5,800 5,800 6,000
Chemicals 391,034 475,000 475,000 504,176
Tools & Implements 1,847 1,500 1,500 1,500
Parts For Equipment 19,304 26,000 26,000 32,000
Materials 34,438 32,280 32,280 39,000
Rentals 173 800 800 800
Licenses & Permits 1,525 2,300 2,300 2,400
452,298 543,680 543,680 585,876
E – 137

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
MWP1012 Mandatory Certification Require 6,723 5,500 5,000 5,000
MWP1014 Caco3 Transport (642) 2,361 9,125 9,000 10,000
MWP1015 Cleaning Of Upflow Internals (652) 10,956 59,000 58,800 65,000
20,040 73,625 72,800 80,000
SUB TOTAL 663,716 832,476 765,072 819,553
WATER PRODUCTION - LABORATORY
Projects
MWP1013 Outside Laboratory Services 13,987 22,000 20,000 15,000
SUB TOTAL 13,987 22,000 20,000 15,000
WATER PRODUCTION - COMBEE WATER TREATMENT PLANT
Personal Services 786,229 946,932 693,621 852,718
Utilities
Water Utility Service 780 17 100
Stormwater Utility Fees 1,183 1,183 1,578 1,600
Electric Utility Service 337,106 397,660 321,664 350,000
Wastewater Services 866 24 500
Interdepartmental Solid Waste Service 996 1,029 963 1,000
339,285 401,518 324,246 353,200
Inter-City Services
Rental-Fleet Mgmt Equipment 3,256 3,508 3,588 3,256
Gasoline-Fleet Mgmt Equipment 3,626 4,069 2,148 3,386
Maintenance-Fleet Mgmt Equipment 1,195 2,801 1,502 3,260
Intra-dept Charges - PC & Network Support 11,908 11,906 11,418 11,310
Intra-Departmental Charges - Telephone 5,166 5,943 5,166 6,913
Intra-Departmental Charges - Radios 2,572 2,560 2,572 2,509
Intra-Departmental Charges - Facilities 16,235 15,480 15,480 15,229
43,958 46,267 41,874 45,863
E – 138

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 2,607 4,794 4,800 4,800
Advertising 1,500 300 300
Office Supplies 2,436 3,500 3,900 4,000
Equipment - Noncapital 929 1,750 1,750 1,750
All Other Materials & Supplies 8,412 7,986 8,000 15,000
Uniforms 4,965 4,359 4,500 5,000
Chemicals 142,788 164,333 175,000 198,000
Tools & Implements 3,435 3,000 3,000 3,000
Electrical, Hardware & Plumbing Supplies 1,384 2,500 2,500 5,000
Personal Safety Equipment 839 1,500 1,500 2,000
Parts For Equipment 4,118 3,675 3,750 12,000
Materials 19,266 20,548 20,548 28,000
Use Tax Allocation (4)
#2 Oil 3,666 7,000 7,000 12,000
Rentals 22 538 550 550
Repair Of Equipment 2,139 4,100 4,000 4,000
Postage & Mailing 45 200 200 200
Telephone, Communications 1,029 1,500 1,000 1,200
Contingency 3,000 3,000 30,000
Telephone-Long Distance 54 190 175 175
Licenses & Permits 1,050 3,500 2,000 2,000
199,183 239,473 247,473 328,975
Projects
MWP2022 Delta V Operations Software Maintenance 15,998 16,605 16,605 18,000
MWP1001 NE Wellfield Monitoring 43,176 92,435 92,435 119,000
MWP1002 PICS Expendables (620) 1,752 1,500 1,500 3,000
MWP1006 Maintenance Of NE Wellfield 18,030 29,500 29,500 45,000
MWP1009 Emergency Well Maintenance (633) 3,070 11,000 11,000 25,000
MWP1011 Emergency Generator Service 4,068 4,068 12,000
MWP1012 Mandatory Certification Require 6,298 5,170 5,170 6,300
MWP1014 Caco3 Transport (642) 1,650 3,900 3,900 4,000
Risk Management Process 3,200 3,200 3,200
MWP2018 Water Facilities Security 117,265 117,239 110,000 120,000
207,238 284,617 277,378 355,500
SUB TOTAL 1,575,893 1,918,807 1,584,592 1,936,256
TOTAL WATER PRODUCTION 5,333,608 6,281,526 5,412,648 6,342,896
E – 139

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
WATER T & D - GENERAL
Personal Services
Payroll 652,843 618,758 681,071 617,497
Overtime 1,815 9,450 513 10,000
Payroll Accrual 9,878
Medicare Contribution 28,592 78,793 27,317 30,913
Pension Reserve 351,170 403,346 347,070 452,813
Insurance-Group Life 3,599 4,335 3,050 2,997
Insurance-Group Hospital 226,587 242,691 217,012 301,791
Insurance-Disability 6,017 8,782 5,447 6,721
Pension Reserve adjustments (14,383)
Pension & Benefits Transfers to Projects (522,724) (630,140) (484,940) (561,555)
Personal Services 733,515 736,015 796,541 871,055
Inter-City Services
Rental-Fleet Mgmt Equipment 5,453 24,066 5,722 26,636
Gasoline-Fleet Mgmt Equipment 4,822 36,523 2,446 64,549
Maintenance-Fleet Mgmt Equipment 4,172 28,978 3,365 143,350
Other City Department Charges 1,000 1,100
Intra-dept Charges - PC & Network Support 43,477 41,695 44,002 43,790
Lakeland Electric Charges 52,250 39,760 30,346 38,965
Intra-Departmental Charges - Telephone 5,324 6,071 5,150 4,520
Intra-Departmental Charges - Radios 18,650 19,200 18,650 18,816
Intra-Departmental Charges - Facilities 15,456 14,736 14,736 14,273
Intra-Departmental Charges - Janitorial 4,231 4,593 4,593 4,778
154,835 216,722 129,011 359,677
All Other O&M
Contractual Services 1,203 1,100 1,000 1,000
Contract Labor 10,719 12,000 12,000 13,000
Office Supplies 5,767 4,000 5,000 5,000
Equipment - Noncapital 4,586 3,500 3,000 3,000
All Other Materials & Supplies 1,830 2,000 2,300 2,300
Uniforms 14,129 15,000 12,000 15,000
Tools & Implements 15,692 11,000 11,000 11,500
Personal Safety Equipment 3,779 2,700 3,600 3,600
Parts For Equipment 279 1,390 1,300 1,300
Materials 1,894 1,820 1,300 1,500
Use Tax Allocation
Materials - Default Purchasing Card (1,634)
Repair Of Equipment 1,750
Postage & Mailing 24 50 50 50
Subscription & Membership 195 150 150 150
Telephone, Communications 2,716 1,375 2,400 2,400
Travel 2,358 1,800 500
Training 984 2,500 1,000 1,000
Telephone-Long Distance 223 200 200 200
Licenses & Permits 400 400
Recoveries-From Outside City (2,391) (1,265)
62,354 61,470 56,300 61,900
E – 140

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
MWD0687 Trans/Dist Mt-Services 281,712 287,840 300,000 297,000
MWD0688 Trans/Dist Mt-Mains 368,946 334,100 337,100 680,554
MWD0696 Dist Mt-Hydrants 23,344 22,775 23,775 24,800
Purchasing Card - Default Liability 885
MWD1001 Medical Asbestos Screening 12,602 12,700 12,700 12,050
MWD1003 A/C Pipe Handling Training 6,102 11,320 11,320 11,760
MWD1004 Wtr Dist-Skills Training 12,939 18,580 18,580 18,600
MWD1005 Disposal/Dumping Fees 2,000 1,000 2,000
MWD1006 Equipment Maintenance (662) 8,889 6,650 7,000 6,900
MWD1007 Sunshine One-Call Locates (662) 157,290 151,740 145,000 153,177
MWD1012 Leak Detection/Main Repair (673) 26,537 53,000 45,000 44,450
MWD1014 Valve Maintenance Program 57,799 67,795 65,000 63,600
MWD1021 Hydrant Maintenance Program (696) 144,050 152,200 160,000 159,000
MWD1022 City Parks & Rec Maintenance Support 1,603 3,125 2,000 2,595
MWD1100 Traffic Control Support O&M 1,398 2,000 1,500 2,000
MWP2018 Water Facilities Security 10,230 2,500 2,500
1,104,094 1,136,055 1,132,475 1,480,986
SUB TOTAL 2,054,799 2,150,262 2,114,327 2,773,618
WATER T & D - METERS
Personal Services 296,390 284,700 284,309 284,700
Insurance
Damage Claims Paid 253
Inter-City Services
Rental-Fleet Mgmt Equipment 12,371 12,000 13,893
Gasoline-Fleet Mgmt Equipment 27,509 19,500 18,102
Maintenance-Fleet Mgmt Equipment 14,157 18,000 16,119
Other City Department Charges 6,650 6,800 6,800 6,664
60,687 56,300 54,914 6,664
All Other O&M
Contractual Services 1,404 2,000 2,500 2,000
Contract Labor 536 5,270 3,500 4,000
All Other Materials & Supplies 118 200 200 200
Tools & Implements 7,256 9,500 7,000 7,000
Personal Safety Equipment 1,517 700 2,000 2,000
Parts For Equipment 3,255 4,000 3,000 3,000
Materials 86,354 94,000 97,000 97,000
Use Tax Allocation (2)
Repair Of Equipment 2,750
Construction Advances (5,469) (5,230)
94,968 113,190 115,200 115,200
Projects
MWD1019 Rebuild Water Meters 174,625 225,350 160,000 215,350
Operations - Polk City 130
174,625 225,480 160,000 215,350
SUB TOTAL 626,924 679,670 614,423 621,914
E – 141

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
WATER T & D - CROSS CONNECTION CONTROL
Personal Services 134,333 105,500 110,601 111,800
Inter-City Services
Rental-Fleet Mgmt Equipment 1,652 4,400 1,856
Gasoline-Fleet Mgmt Equipment 6,371 6,500 3,488
Maintenance-Fleet Mgmt Equipment 1,260 3,000 2,224
Other City Department Charges 7,862 5,000 6,273 8,000
17,145 18,900 13,841 8,000
All Other O&M
Contractual Services 500 1,500 2,500 2,000
Contract Labor 137 500
All Other Materials & Supplies 251
Materials 20,733 12,000 12,000 12,000
Use Tax Allocation (5)
Repair Of Equipment 922 750 500 750
22,537 14,750 15,000 14,750
SUB TOTAL 174,016 139,150 139,442 134,550
TOTAL WATER T&D 2,855,739 2,969,082 2,868,192 3,530,082
E – 142

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
WATER UTILITIES ENGINEERING - SHARED
Personal Services 676,981 835,993 695,107 863,784
Inter-City Services
Rental-Fleet Mgmt Equipment 1,095 5,832 1,098 1,095
Gasoline-Fleet Mgmt Equipment 336 5,714 320 7,665
Maintenance-Fleet Mgmt Equipment 625 4,030 2,000 1,930
Intra-dept Charges - PC & Network Support 47,915 46,182 46,182 45,644
Intra-Departmental Charges - Telephone 7,297 7,814 7,814 7,178
Intra-Departmental Charges - Radios 7,074 5,440 7,074 6,933
64,343 75,012 64,488 70,445
All Other O&M
Contractual Services 550
Engineering - Basic 2,500 2,500
Contract Labor 30,268 32,500 32,500 32,500
Office Supplies 7,682 12,000 12,000 12,000
Equipment - Noncapital 808 2,000 2,000 2,000
All Other Materials & Supplies 7,780 4,000 4,000 4,000
Uniforms 1,847 2,000 1,500 2,000
Tools & Implements 145 500 275 500
Personal Safety Equipment 72
Repair Of Equipment 17,486 20,450 20,450 20,450
Printing & Photography 500 500 500
Postage & Mailing 801 650 500 650
Subscription & Membership 1,695 2,818 2,800 2,818
Telephone, Communications 2,526 3,000 3,000 3,000
Travel 2,163 1,000 1,000 1,000
Training 5,852 6,000 6,000 6,000
Telephone-Long Distance 598 500 500 500
Licenses & Permits 2,014 2,000 2,200 2,000
82,288 92,418 89,225 92,418
Allocations
Cost Allocated-Wastewater (373,899) (451,540) (381,969) (461,991)
Cost Allocated - Water (456,988) (551,883) (466,851) (564,656)
(830,887) (1,003,423) (848,820) (1,026,647)
SUB TOTAL (7,275) 0 0
E – 143

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
WATER ENGINEERING
Inter-City Services
Allocation Shared Cost - Water Util 456,988 551,883 466,851 564,656
SUB TOTAL 456,988 551,883 466,851 564,656
WATER UTILITIES ADMINISTRATION - SHARED
Personal Services 363,133 570,205 396,612 596,683
Inter-City Services
Intra-dept Charges - PC & Network Support 15,790 13,294 14,935 15,269
Intra-Departmental Charges - Telephone 2,238 2,130 2,090 1,595
Intra-Departmental Charges - IT Operations 2,465 2,856 2,856 2,799
20,493 18,280 19,881 19,663
All Other O&M
Legal Fees 50,000
Professional Services 1,768 2,500 2,500 2,500
Advertising 1,604 3,000 3,000 3,000
Office Supplies 3,680 2,200 2,200 2,200
Equipment - Noncapital 500 500 500
All Other Materials & Supplies 1,395 2,700 2,700 2,700
Postage & Mailing 200 200 200
Subscription & Membership 17,726 18,473 18,473 18,473
Telephone, Communications 881 550 550 550
Travel 863 2,000 2,000 2,000
Training 1,840 1,000 1,000 1,000
All Other Sundry Charges 3,300 3,300 3,300
Telephone-Long Distance 84 100 100 100
29,840 36,523 36,523 86,523
Allocations
Cost Allocated-Wastewater (186,602) (281,254) (203,857) (316,291)
Cost Allocated - Water (228,069) (343,754) (249,159) (386,578)
(414,672) (625,008) (453,016) (702,869)
SUB TOTAL (1,206) 0 0
E – 144

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
WATER ADMINISTRATION
Personal Services 612,219 151,503 220,065 309,532
Insurance
Insurance - Fire 27,964 29,828 29,288 33,870
Insurance - Position Bond 795 795 795
Self-Insurance Services 228,462 222,975 222,975 244,768
256,426 253,598 253,058 279,433
Inter-City Services
Purchasing & Stores Service 130,727 137,607 137,607 137,607
General Fund Services 668,264 764,176 764,176 770,588
Rental-Fleet Mgmt Equipment 1,095 5,965 1,231 1,858
Gasoline-Fleet Mgmt Equipment 613 4,369 123 1,406
Maintenance-Fleet Mgmt Equipment 1,515 4,030 1,753
Intra-Departmental Charges - IT Operations 142,785 165,329 165,329 288,642
Allocation Shared Cost - Water Util 228,069 343,754 249,159 386,578
Intra-Departmental Charges/Training Ctr 6,110 6,110 6,110 6,110
1,179,179 1,431,340 1,323,735 1,594,542
All Other O&M
Contractual Services
Banking Service 9,320 9,376 9,376 9,376
Insurance Consultant 4,016 6,137 6,051 7,763
Annual Audit 12,928 12,900 10,654 13,287
Travel 87 500 500 500
Training 500 500 500
All Other Sundry Charges 67 500 500 500
Contingency 24,000 24,000 25,000
Bad Debt Expense 96,904 110,000 100,000 100,000
123,321 163,913 151,581 156,926
Projects
MWA1208 Water Customer Statistics - Rates Div 3,595 6,425 2,500 2,500
MWA1209 Master Meter Updating - Rates Div 1,832 2,570 2,570 2,500
MWA1211 Other Water Projects & Recoveries 108 500 500 0
MWA1225-CROW Retainer Work (250) 1,000 1,000 1,000
MWA1301 Water Environmental Affairs 25,500 25,500 25,500 25,500
MWA1751 Water Building Maintenance Support 203,832 214,024 214,024 216,000
MWA0902 Water Billing Services 628,170 732,922 732,922 735,000
MWA1131 Water Support of COL-Training-Parker St 1,920 2,000 1,961 2,000
Salaries Students 21,812 21,812
MWA1154 Water Conservation / Enforcement 6,117 70,388 70,388 0
MWA1155 Bond Holders Report 12,465 15,000 13,000 15,000
MWA1203 Water Forecast - Rates Div 4,058 12,421 5,000 5,000
MWA1204 Water Rate Survey - Rates Div 86
MWA1218 100 Years of Water Utility 5,000
MWA1219 Water Conservation Program 8,795 185,379 185,379 5,000
MWA1997 SWFWMD Low Flow Toilet Rebate 600,000 600,000 100,000
MWA1998 SWFWMD Low Flow Dish Sprayer Valves 27,486 17,514 17,514
MWA1999 SWFWMD Plumbing Retrofit Kits 22,000 22,000
MWA1304 Recruitment - Water Director 2,590
MWA1305 Permitting Support 50,000 50,000
MWA1306 Rates & Fees Study 50,000 50,000
MWA1307 Efficiencies & Performance Measures 44,500 44,500
926,303 2,078,955 2,038,758 1,131,312
SUB TOTAL 3,097,447 4,079,309 3,987,197 3,471,745
TOTAL WATER ADMINISTRATION 3,545,954 4,631,192 4,454,049 4,036,402
E – 145

WATER UTILITY
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Debt Service and Other Expenses
Interest on Long-term Debt 3,028,482 2,990,744 2,993,244 2,923,994
Principal on Long-term Debt 1,328,319 1,385,000 1,385,000 1,445,000
Capitalized Interest Expense (525,421)
Interest Paid on Customer Deposits 22,264 72,323 120,000 102,000
3,853,644 4,448,067 4,498,244 4,470,994
Transfers To Other Funds
Transfer To General Fund 3,902,143 4,102,143 4,102,143 4,102,143
Transfer to DoIT (VOIP Project) 3,960
Radio System Expansion - Public Safety 26,098 26,098 26,098 26,098
Transfer to Water Renewal and Replacement 3,300,000 3,300,000 3,300,000 3,000,000
7,228,241 7,428,241 7,428,241 7,132,201
GRAND TOTAL 22,817,186 25,758,108 24,661,373 25,512,574
E – 146

REVENUE AND EXPENDITURE SUMMARY
PARKING
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 211,249 211,312 190,835 197,779
Fringe Benefits 79,771 76,216 65,885 78,623
Total Personnel 291,020 287,528 256,720 276,402
Non-Personnel
Internal Service Charges 143,614 164,247 159,454 166,143
Professional and Contractual 8,400 5,348 6,133 6,702
Utilities 111,442 124,789 115,071 96,640
Insurance and Fixed Charges 32,767 38,213 32,564 37,200
All Other Operations and Maintenance 66,509 68,210 60,940 21,400
Capital Outlay 35,615 480,325 449,387 298,735
Debt Service 88,933 88,933 88,933 88,933
Total Non-Personnel 487,280 970,065 912,482 715,753
Total Expenditures 778,300 1,257,593 1,169,202 992,155
Transfers
Transfers In 120,236 537,585 537,585 386,933
Transfers Out (230)
Net Transfers 120,236 537,585 537,585 386,703
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 532,971 531,163 518,352 525,962
Interest Income 5,038 7,000 1,000 1,000
All Other Revenue 80,562 74,000 58,136 59,762
Total Revenue 618,572 612,163 577,488 586,724
Funding to be Provided 39,492 107,845 54,129 18,728
E – 147

PARKING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Property Taxes
Current Ad Valorem Taxes - Main St Garage 1,024 4,000 4,000 4,000
Current Ad Valorem Taxes - Orange St Garage 3,950 4,000 4,000 4,000
4,974 8,000 8,000 8,000
Other Miscellaneous Revenue
All Other Misc Revenue 7,293 50
Refund of Prior Year Expenses 45
Reimbursements / Loss Recovery 405
Penalties on Assessments 45 1,000
7,788 1,050
Charges for Services
Rental of Buildings
Parking Garage- Main Street-Daily 9,495 11,000 7,463 7,850
Parking Garage- Main Street-Leased 268,942 268,907 259,037 260,000
Parking Garage- Orange Street-Publix 49,015 49,016 49,016 49,016
Parking Garage- Orange Street-Watkins 62,903 62,904 62,903 62,903
390,356 391,827 378,419 379,769
Rental of Land
Parking Lot-Bay Street 2,620 3,100 2,588 2,750
Parking Lot-Bay Street (Leased) 8,555 8,290 8,200 8,200
Parking Lot-Chamber Comm-Citrus Mutual 13,020 13,020 11,300 11,300
Parking Lot-Dixieland 420 420 420 420
Parking Lot-Munn Park / Cedar St. Lot 12,738 13,000 11,272 11,400
Parking Lot-Lot C / N. Florida Avenue 6,946
Parking Lot-Publix-Citrus Mutual Lot 20,045 20,044 20,045 20,045
Parking Lot-South Massachusetts Ave. 10,378 10,378 10,378 10,378
Parking Lot-South Tennessee - Leased 26,712 27,000 25,060 25,700
Parking Lot-Cedar St./Massachusetts Ave 4,620 4,620 4,620 4,620
Parking Lots - Missouri Ave 8,880 8,880 8,880 8,880
114,935 108,752 102,763 103,693
SUB-TOTAL 505,290 500,579 481,182 483,462
E – 148

PARKING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other Rents and Royalties
Mass. & Main Temp Parking Lot 18,888 21,744 3,430 3,360
Parking Garage - State Garage 2,500 840 21,600 27,000
Parking Lot - Federal Building 1,320 4,140 4,140
22,708 22,584 29,170 34,500
Fines and Forfiets
Court Ordered Restitution 1,429 472 472
Bad Check Charges 80 60 60
Parking Fines 71,266 74,000 56,554 59,230
72,775 74,000 57,086 59,762
Investment Income
Interest on Pooled Investments 6,543 7,000 1,000 1,000
Market Value Restatement (1,504)
5,038 7,000 1,000 1,000
Transfers from Other Funds
Transportation Fund:
Verizon Property Purchase 88,933 88,933 88,933 88,933
Munn Park - Parking Lot Resurfacing 13,500 13,500
Pay By Space Machines 16,400 16,400
Structural Inspections 10,000
Deck Coating Sealant 11,248 418,752 418,752
Gate Replacement 20,055
Lighting Retrofit - Main and Orange St. Garage 173,000
Main St. Parking Garage - Ext. Coating 115,000
120,236 537,585 537,585 386,933
Sub-Total 738,808 1,149,748 1,115,073 973,657
PRIOR YEAR SURPLUS 39,492 107,845 54,129 18,728
REVENUE TOTAL 778,300 1,257,593 1,169,202 992,385
E – 149

PARKING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
MAIN STREET GARAGE
Personal Services 130,475 115,470 106,297 122,312
Inter-City Services
Rental-Fleet Mgmt Equipment 3,078 2,001 3,329 2,934
Gasoline-Fleet Mgmt Equipment 114 2,993 122 151
Maintenance-Fleet Mgmt Equipment 2,825 2,196 3,160
Intra-dept Charges - PC & Network Support 1,708 1,872 1,659 1,639
Intra-Departmental Charges - Radios 322 322 322 321
Intra-Departmental Charges - Facilities 2,862 3,236 3,236 3,183
Intra-Departmental Charges - IT Operations 2,273 2,393 2,393 2,345
Intra-Departmental Charges/Training Ctr 296 296 296 296
10,653 15,938 13,553 14,029
All Other O&M
Contractual Services 2,276 1,500 1,500 2,500
Office Supplies 2,525 2,500 1,400 1,500
All Other Materials & Supplies 3,747 3,200 1,800 2,000
Uniforms 958 1,000 1,000 1,000
Repair Of Equipment 420 750
Subscription & Membership 360 750 750 750
Travel 490 250 250 250
Training 200 300 300 300
All Other Sundry Charges 37 300 250 250
Ad Valorem Taxes 3,718 4,000 4,000 4,000
14,731 14,550 11,250 12,550
Sub-Total 155,859 145,958 131,100 148,891
E – 150

PARKING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
ORANGE STREET GARAGE
Personal Services 50,733 67,930 56,768 42,637
Inter-City Services
Rental-Fleet Mgmt Equipment 941 1,205 1,123 941
Gasoline-Fleet Mgmt Equipment 223 1,151 53 145
Maintenance-Fleet Mgmt Equipment 739 876 1,894 1,230
Intra-Departmental Charges - Telephone 270 311 270 532
Intra-Departmental Charges - Facilities 6,911 5,459 5,459 5,371
9,084 9,002 8,799 8,219
All Other O&M
Contractual Services 500 500 500
Equipment - Noncapital 50 50 50
All Other Materials & Supplies 1,069 1,500 1,040 1,500
Uniforms 410 500 240 500
Repair Of Equipment 100 100 100
Telephone, Communications 2,200 700 987
All Other Sundry Charges 100 100 100
Ad Valorem Taxes 3,950 4,000 4,000 4,000
7,629 7,450 7,017 6,750
Sub-Total 67,446 84,382 72,584 57,606
IOWA AVENUE GARAGE
Personal Services 66,804 68,515 43,388 18,277
Inter-City Services
Intra-Departmental Charges - Facilities 3,529 3,989 3,989 3,925
All Other O&M
Contractual Services 500 500 500
All Other Materials & Supplies 250 250 250
Uniforms 111 500 250 250
111 1,250 1,000 1,000
Allocations
Cost Allocated- Electric (70,444) (73,754) (48,377) (23,202)
Sub-Total
E – 151

PARKING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
PARKING ENFORCEMENT
Personal Services 88,944 92,643 83,650 98,101
Inter-City Services
Rental-Fleet Mgmt Equipment 929 1,246
Maintenance-Fleet Mgmt Equipment 264 959
1,193 2,205
All Other O&M
Contractual Services
Agency Commission 1,857 600
Office Supplies 190 300 300 300
Uniforms 582 600 300 600
Repair Of Equipment 90 200 200
Printing & Photography 3,134 3,500 500 3,500
Leases 25,560 25,560 25,560
31,413 30,160 27,260 4,600
Sub-Total 121,550 125,008 110,910 102,701
STATE GARAGE
Personal Services 24,507 16,724 14,994 18,277
All Other O&M
Uniforms 238
Leases 18,000 18,000 18,000
18,238 18,000 18,000
Sub-Total 42,745 34,724 32,994 18,277
OTHER CASH DISBURSEMENTS
Insurance
Insurance - Fire 21,866 28,550 22,901 26,344
Insurance - Position Bond 43 43 43
Self-Insurance Services 10,901 9,620 9,620 10,813
32,767 38,213 32,564 37,200
Utilities
Water Utility Service 5,778 5,744 6,921 7,059
Stormwater Utility Fees 3,117 3,071 4,218 4,218
Electric Utility Service 94,679 109,165 96,773 78,773
Wastewater Services 4,418 4,859 4,922 5,340
Interdepartmental Solid Waste Service 1,250 1,250 1,250 1,250
109,243 124,089 114,084 96,640
E – 152

PARKING
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Inter-City Services
Purchasing & Stores Service 1,258 1,324 1,324 1,324
General Fund Services 117,897 131,789 131,789 138,646
119,155 133,113 133,113 139,970
All Other O&M
Banking Service 646 650 650 650
Insurance Consultant 530 198 226 330
Annual Audit 3,090 2,000 2,157 2,222
Bad Debt Expense 721 500
4,987 2,848 3,533 3,202
Sub-Total 266,152 298,263 283,294 277,012
Projects
Security Cameras - Main St Garage 9,248
Deck Coating Sealant - Main St Garage 5,632 111,357 111,357
Gate Replacement - Main St Garage 23,623
Exterior Coating - Main St. Garage 115,000
Parking Garage Structural Inspection 5,500 10,000
Deck Coating Sealant - Orange St Garage 5,625 264,114 264,114
Garage Elevator Repair - Orange St Garage 75,124 65,934
Store Front Window Replacement - Iowa Street Garage 7,000
Munn Park - Parking Lot Resurfacing 7,247 7,247
Lighting Retrofit - Main and Orange Street Garage 173,000
34,880 479,590 448,652 298,000
Debt Service
Verizon Property Purchase 88,933 88,933 88,933 88,933
88,933 88,933 88,933 88,933
Transfers To Other Funds
Radio System Expansion - Public Safety 735 735 735 735
PIF - Heritage Town Center - Training Center 230
735 735 735 965
GRAND TOTAL 778,300 1,257,593 1,169,202 992,385
E – 153

THIS PAGE IS INTENTIONALLY BLANK
E – 154

REVENUE AND EXPENDITURE SUMMARY
THE LAKELAND CENTER
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 2,343,896 2,619,862 2,443,085 2,486,043
Fringe Benefits 542,178 494,467 487,703 550,453
Total Personnel 2,886,073 3,114,329 2,930,788 3,036,496
Non-Personnel
Internal Service Charges 606,684 624,461 618,780 715,147
Professional and Contractual 2,041,220 1,277,428 1,355,553 1,279,166
Utilities 939,350 1,056,189 791,419 1,062,732
Insurance and Fixed Charges 114,121 112,244 113,087 124,294
All Other Operations and Maintenance 818,441 841,215 732,963 707,784
Capital Outlay 364,133 794,231 794,231 363,152
Debt Service 1,410,590 1,406,376 1,406,375 1,400,776
Total Non-Personnel 6,294,539 6,112,144 5,812,409 5,653,051
Total Expenditures 9,180,612 9,226,473 8,743,197 8,689,547
Transfers
Transfers In 3,039,861 3,213,075 3,213,075 2,888,052
Transfers Out (4,233)
Net Transfers 3,039,861 3,213,075 3,213,075 2,883,819
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental 503,410 506,004 494,004 494,004
Charges for Services 5,227,989 5,918,071 5,286,667 5,330,820
Interest Income 30,690 43,100 39,900 39,900
All Other Revenue 78,137 35,000 105,894 5,000
Total Revenue 5,840,225 6,502,175 5,926,465 5,869,724
Funding to be Provided 300,526 (488,777) (396,343) (63,997)
E – 155

THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
State Revenue Sharing
Tourist Development Tax 440,004 440,004 440,004 440,004
Local Grants
PCCVB-Visitor Information Office 17,000 17,000
PCCVB-Reimbursement of Expenses 46,406 49,000 54,000 54,000
63,406 66,000 54,000 54,000
Other Miscellaneous Revenue
All Other Reimbursements & Recoveries 1,965
Arena Scoreboard Contributions 25,000 10,000 5,000 5,000
Arena Improvements Contributions 50,000 25,000 100,000
Insurance Proceeds - Workers Comp Claims 894
76,965 35,000 105,894 5,000
Charges for Services
Commissions 35,685 89,031 81,123 82,000
Conference Hall 209,116 273,965 249,535 288,028
Exhibit Hall 114,484 201,509 154,918 171,392
Arena 320,444 365,969 391,598 404,380
Theater 252,589 270,490 287,242 276,675
Catering 163,869 194,207 155,676 158,800
Concessions 248,302 226,957 240,853 245,700
Beverage Sales 56,797 64,805 65,885 67,300
Program Sales 42,374 34,212 46,188 47,200
Set Up Charges 47,523 10,000 22,000 22,500
Forfeited Deposits 17,169 12,000 19,987 20,400
Vending Machines & Sales 10,019 6,000 10,921 11,200
Facility Surcharge & Service Charge 148,914 142,385 150,819 157,950
Box Office Charges 6,793 21,358 11,601 12,150
Net Income/Loss on Promotion (639,975) 50,000 (200,000) (200,000)
Payroll Recovery - Other 1,016,768 1,121,878 1,047,271 1,068,300
Ticket Recovery 28,935 28,477 27,070 28,350
All Other Fixed Revenue 76,571 75,000 40,561 40,000
State Sales Tax Collection Fee - Client Services 360 360 360 400
State Sales Tax Collection Fee - Box Office 270 281 270 270
Equipment Rental & Misc Supply 342,847 325,000 284,094 289,800
Telephone Charges-Long Dist 2,996 3,413 3,000 3,100
Telephone Charges-Equipment 26,305 17,751 27,754 28,400
Products For Resale 8,868 8,500 100 200
Personal Food Service Recovery 86,487 110,000 45,627 46,600
Contract Labor Revenue 260,314 335,106 174,915 178,500
Piano Tuner 1,645 1,000 757 800
Advertising Charges 453,317 406,000 363,835 371,200
E – 156

THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
TM Ticket Commissions 11,913 11,000 14,500 14,500
Talent Fees - Promotions 1,018,329 563,000 638,000 563,000
Parking 459,303 580,500 640,920 632,100
Energy and Utility Hookup 80,732 47,273 67,815 69,200
Packaging and Shipping - Client Services 8,782 6,848 6,587 6,800
Packaging and Shipping - Box Office 27,519 21,358 14,180 14,850
Over Sized Vehicle Parking 10,856 16,830 16,812 16,830
Overnight Parking 9,872 5,608 12,703 14,020
Pre-Paid Parking 261,443 270,000 171,333 177,926
Cash Over And Short (545) (142)
5,227,989 5,918,071 5,286,667 5,330,820
Investment Income
Interest From S.B.A:
03A Utility Tax Reserve 2,309 7,500
03A TDT Reserve 5,468 15,500
Interest on Pooled Investments:
Operations (5,103) 4,100 20,000 20,000
03A Utility Tax Sinking 20,525 9,500 9,500 9,500
03C TDT Sinking Fund 10,389 6,500 5,800 5,800
Interest on Money Market Account:
03A Utility Tax Reserve 3,658 1,100 1,100
03A TDT Reserve 8,661 3,500 3,500
Market Value Restatement:
Operations (1,822)
03A Utility Tax Sinking (8,932)
03C TDT Sinking Fund (4,464)
30,690 43,100 39,900 39,900
Transfers from Other Fund
Transfer from General Fund - Operating 1,253,908 1,381,472 1,381,472 1,372,180
Transfer from General Fund - UT Debt Service Sk 914,317 903,253 903,253 904,553
Transfer from General Fund - TDT Debt Service Sk 24,563 24,119 24,119 36,319
Transfer from Public Improvement Fund - Operating 500,000 225,000 225,000 225,000
Transfer from Public Improvement Fund - Projects 347,072 679,231 679,231 350,000
Transfer from Information Technology 1,172
Transfer from UT Debt Service Reserve Fund-Interest 5,967 7,500 1,100 1,100
Transfer from TDT Debt Service Reserve Fund-Interest 14,130 15,500 3,500 3,500
3,061,129 3,236,075 3,217,675 2,892,652
SUB - TOTAL 8,900,182 9,738,250 9,144,140 8,762,376
PRIOR YEAR SURPLUS 300,526 (488,777) (396,343) (63,997)
TOTAL REVENUES 9,200,709 9,249,473 8,747,797 8,698,380
E – 157

EXPENSES
THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
ADMINISTRATION
Personal Services 840,547 721,815 770,998 795,946
Insurance
Uninsured Loss Reimbursement 250
Insurance - Fire 44,086 48,940 49,986 58,332
Insurance - Position Bond 203 203
44,336 49,143 49,986 58,535
Inter-City Services
Rental-Fleet Mgmt Equipment 1,609 1,778 1,778 1,609
Gasoline-Fleet Mgmt Equipment 1,530 1,726 1,048 1,839
Maintenance-Fleet Mgmt Equipment 1,180 1,529 1,529 1,968
Intra-dept Charges - PC & Network Support 64,252 61,070 62,650 63,121
Intra-Departmental Charges - Telephone 36,130 41,767 34,000 48,388
Intra-Departmental Charges - Facilities 18,659 18,659 19,134
Intra-Departmental Charges - IT Operations 21,867 23,018 23,018 22,558
Intra-Departmental Charges/Training Ctr 1,922 1,922 961 1,922
128,490 151,469 143,643 160,539
All Other O&M
Contractual Services 2,983 659 1,635 500
Banking Service 1,563 1,572 1,320 1,572
Insurance Consultant 1,897 1,922 1,922 2,147
Advertising 300 100 100
Annual Audit 6,514 2,945 3,770 3,770
Promotions/Public Relations 41 500 500
Paying Agent, Trustee Fees 2,400 3,400 3,400 3,400
Office Supplies 8,897 9,000 13,000 9,000
Equipment - Noncapital 505
Leases 2,563 1,637 3,276 2,700
Rentals 402 500 879 500
Repair Of Equipment 1,319 1,500 1,526 1,500
Printing & Photography 2,809 2,585 4,000 4,000
Postage & Mailing 3,235 5,350 5,350 5,350
Subscription & Membership 5,111 5,334 5,334 5,334
Telephone, Communications 10,008 11,324 11,324 11,324
Travel 9,754 6,556 7,000 6,556
Training 1,780 105
All Other Sundry Charges 1,122 853 1,288 853
Software License & Maintenance 12,938 16,000 11,036 17,000
Telephone-Long Distance 577 2,197 2,197 2,197
Licenses & Permits 1,839 360 360 360
Sales Expenses 17,827 17,000 17,000 17,000
Marketing Committee-Lakeland Center 46,415 33,750 33,750 33,750
PCCVB-Reimbursable Expenses 42,406 52,915 54,000 54,000
PCCVB-Visitor Information Office 17,000 17,000
202,205 194,959 183,472 183,413
SUB-TOTAL 1,215,577 1,117,386 1,148,099 1,198,433
E – 158

THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
PROPERTY
Personal Services 602,998 948,199 660,618 740,373
Inter-City Services
Rental-Fleet Mgmt Equipment 1,401 1,573 1,573 1,401
Gasoline-Fleet Mgmt Equipment 1,910 1,504 1,504 3,027
Maintenance-Fleet Mgmt Equipment 3,529 1,088 3,700 3,446
Intra-Departmental Charges - Radios 300 300 321
6,841 4,465 7,077 8,195
All Other O&M
Contractual Services 39,806 44,506 44,506 44,506
Contract Labor 13,076 6,000 6,000 6,000
Office Supplies 2,322 500 1,000 500
Equipment - Noncapital 10,178 6,775 5,000
All Other Materials & Supplies 26,998 21,000 32,000 21,000
Uniforms 4,619 3,000 3,000 3,000
Cleaning & Janitor Supply 52,250 53,000 53,000 53,000
Paints & Paint Supplies 6,008 10,000 10,000 10,000
Tools & Implements 3,164 4,200 4,200 4,200
Electrical, Hardware & Plumbing Supplies 63,370 70,000 70,000 70,000
Auto/Heavy Equipment Fuel 7,438 7,500 7,500 7,500
Rentals 14,186 3,500 3,500 3,500
Maintenance Of Facilities 96,175 120,000 120,000 96,000
Repair Of Equipment 42,190 35,000 35,000 35,000
Postage & Mailing 435 300
Telephone, Communications 4,520 4,500 4,500 4,500
Travel 34 125
Training 175 1,000 1,000 1,000
386,942 383,706 402,406 364,706
SUB-TOTAL 996,780 1,336,370 1,070,101 1,113,274
E – 159

THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
CLIENT SERVICES
Personal Services 1,105,644 1,137,014 1,170,916 1,171,533
All Other O&M
Contractual Services 9,166 1,000 1,000
Contractual Services - Non-Billable Expenses 696
Advertising 518,530 349,950 359,000 349,950
Advertising - Non-Billable Expenses 50 50 50
Piano Tuner 1,490 1,000 600 1,000
Talent Fees-Promotions 1,018,202 563,000 638,000 563,000
Talent Fees-Promotions - Non-Billable Expenses 2,000 2,000 2,000
Visa/MasterCard Bank Charges 13,551 13,260 9,940 13,260
Contract Labor 343,309 225,000 225,000 225,000
Contract Labor - Non-Billable Expenses 462
Costs of Goods Sold 2,247 315 315 315
Office Supplies 7,199 3,685 2,000 3,685
Uniforms 588 1,500 500 1,500
Food Purchases 89,003 105,208 49,000 47,532
Rentals 46,245 78,563 40,000 50,000
Repair Of Equipment 1,164 3,500 1,164
Printing & Photography 40,291 36,404 48,000 36,404
Printing & Photography - Non-Billable Expenses 600 596 600 596
Postage & Mailing 22,183 15,000 18,000 15,000
Travel 36,986 28,537 18,000 14,000
Travel - Non-Billable Expenses 117 1,463 1,463 1,463
Licenses & Permits 5,102 188 5,527 188
Other Reimbursable Event Costs 26,634 25,000 7,000 25,000
Bad Debt Expense 6,932 5,000 5,000
2,191,533 1,457,883 1,426,495 1,357,107
SUB-TOTAL 3,297,177 2,594,897 2,597,410 2,528,640
E – 160

THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
PARKING
Personal Services 180,487 133,916 174,500 171,286
All Other O&M
Office Supplies 2,139 1,500 547 500
All Other Materials & Supplies 49 3,000 114 3,000
Uniforms 82 2,000 1,500 500
Repair Of Equipment 1,638 4,500 1,385 5,000
Printing & Photography 5,206 3,900 3,900 4,000
All Other Sundry Charges 500 100 500
9,114 15,400 7,546 13,500
SUB-TOTAL 189,601 149,316 182,046 184,786
BOX OFFICE
Personal Services 156,398 173,385 153,757 157,357
All Other O&M
Contractual Services 3,223 3,096 3,096 3,096
Visa/MasterCard Bank Charges 59,765 57,153 57,000 58,000
Office Supplies 4,055 5,000 5,000 5,000
Uniforms 750 750
Leases 254 1,100
Repair Of Equipment 1,236 1,300 1,300 1,000
Printing & Photography 133
Postage & Mailing 1,230 1,605 1,605 1,750
Subscription & Membership 300 300 350
Travel 700 700 700
Ticket Commissions- $0.10 3,310 1,847 2,289 2,398
Other Reimbursable Event Costs 4,454 2,000 2,000 1,457
77,659 74,851 74,040 73,751
SUB-TOTAL 234,056 248,236 227,797 231,108
E – 161

THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
COMMUNICATIONS
Inter-City Services
Intra-Departmental Charges - Telephone 4,622 5,318 4,851 5,318
All Other O&M
TLC Communications - Other Costs 7,294 3,715 7,656 7,656
Telephone, Communications (207) 2,806 1,200 1,200
Telephone-Long Distance 886 636 720 636
7,974 7,157 9,576 9,492
SUB-TOTAL 12,596 12,475 14,427 14,810
NON-DEPARTMENTAL
Utilities
Water Utility Service 30,943 30,905 34,713 36,293
Storm water Utility Fees 13,111 12,488 18,312 18,312
Electric Utility Service 821,982 936,214 669,459 936,214
Wastewater Services 33,447 35,516 31,061 34,039
Interdepartmental Solid Waste Service 18,253 18,721 13,194 13,194
917,735 1,033,844 766,739 1,038,052
Insurance
Self-Insurance Services 69,785 63,101 63,101 65,759
Inter-City Services
Purchasing & Stores Service 10,788 11,356 11,356 11,356
General Fund Services 455,943 451,853 451,853 529,739
466,731 463,209 463,209 541,095
All Other O&M
Rentals 5,850 7,032 9,662 9,662
Capital Equipment
Equipment - Capital 1,435
SUB-TOTAL 1,461,536 1,567,186 1,302,711 1,654,568
E – 162

THE LAKELAND CENTER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Lakeland Center Capital Contingency 108,991 103,991 350,000
Theatre Sound Equipment Upgrade 86,000 86,000
Exhibit Hall & Sikes Hall Wall Covering 27,100
Upgrade CCTV System 52,918 4,937 4,937
Fixtures & Equipment 10,740 43,993 43,993
TLC - Cooling Towers 269,310 269,310
Sound Board 4,355
Restroom Partitions 26,054
Super Trouper Spotlight Rebuild 15,574
Sikes Roof Replacement 200,000 200,000
Wireless Customer Network 5,000
Resurfacing of Parking Lots 220,533 81,000 81,000
Electronic Gate Operator for Parking Lots 5,425
362,699 794,231 794,231 350,000
Debt Service
Interest Expense - 03A UT 266,878 250,253 250,253 230,153
Interest Expense - 03C TD 144,623 136,123 136,123 125,623
Capitalized Interest Expense (5,910)
Principal Retirement - 03A UT 665,000 670,000 670,000 685,000
Principal Retirement - 03C TD 340,000 350,000 350,000 360,000
1,410,590 1,406,376 1,406,375 1,400,776
Transfers To Other Funds
DOIT - Voice Over IP 13,152
PIF - Heritage Town Center - Training Center 4,233
Transfer to UT Sinking Fund - Interest 5,967 7,500 1,100 1,100
Transfer to TDT Sinking Fund - Interest 14,130 15,500 3,500 3,500
20,097 23,000 4,600 21,985
GRAND TOTAL 9,200,709 9,249,473 8,747,797 8,698,380
E – 163

THIS PAGE IS INTENTIONALLY BLANK
E – 164

REVENUE AND EXPENDITURE SUMMARY
CLEVELAND HEIGHTS GOLF COURSE
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 816,797 798,077 741,477 786,468
Fringe Benefits 232,750 198,937 180,782 209,456
Total Personnel 1,049,547 997,014 922,259 995,924
Non-Personnel
Internal Service Charges 373,417 330,932 319,748 335,197
Professional and Contractual 101,390 89,823 83,365 93,790
Utilities 158,016 162,489 152,137 171,088
Insurance and Fixed Charges 36,542 27,464 26,290 33,830
All Other Operations and Maintenance 667,291 712,609 669,267 696,282
Capital Outlay 16,696 148,166 48,166
Debt Service 414,209 300,209 299,362 300,209
Total Non-Personnel 1,767,560 1,771,692 1,598,335 1,630,396
Total Expenditures 2,817,107 2,768,706 2,520,594 2,626,320
Transfers
Transfers In 240,000 325,000 325,000 200,000
Transfers Out (1,472)
Net Transfers 240,000 325,000 325,000 198,528
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 2,364,528 2,661,825 2,182,500 2,379,000
Interest Income 4,861 3,000 5,000 3,000
All Other Revenue 137,092 50,300 72,126 36,550
Total Revenue 2,506,480 2,715,125 2,259,626 2,418,550
Funding to be Provided 70,627 (271,419) (64,032) 9,242
E – 165

CLEVELAND HEIGHTS GOLF COURSE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Other Miscellaneous Revenue
Surplus Furniture & Equipment Sales 1,283
Contributions & Donations 6,000
Insurance Proceeds - Workers Comp Claims 477
All Other Misc Revenue 95,323 21,000 17,000 10,250
Refund of Prior Year Expenses 211
Reimbursements / Loss Recovery 710
103,793 21,000 26,391 10,250
Charges for Services
Cart Fees 1,055,307 1,168,000 991,000 1,095,000
Green Fees 45,736 46,000 25,000 40,000
Range Fees 23,390 28,000 22,000 30,000
Program Activity Fees - Golf Clinic 6,000
Membership Dues 238,564 255,000 217,000 250,000
Food Sales 433,119 524,275 479,000 515,000
Summer Memberships 5,000
Merchandise Sales 159,519 175,000 130,000 140,000
Tournament Fees 137,031 162,000 77,000 50,000
Facility Rentals 20,479 26,400 11,500 10,000
Beverage Sales - Beer 115,484 127,000 114,000 120,000
Beverage Sales - Liquor 119,527 121,150 106,500 120,000
Beverage Sales - Wine 16,371 18,000 9,500 9,000
Cash Over And Short 8,240 5,000 1,900 2,000
2,372,768 2,666,825 2,184,400 2,381,000
Rental of Buildings
Alltel Tower Rent 25,029 24,300 43,780 24,300
Fines and Forfiets
Bad Check Charges 30 55
Investment Income
Interest on Pooled Investments 2,269 3,000 5,000 3,000
Market Value Restatement 2,592
4,861 3,000 5,000 3,000
Transfers from Other Fund
Transfer from Public Improvement Fund 240,000 325,000 325,000 200,000
SUB-TOTAL 2,746,480 3,040,125 2,584,626 2,618,550
PRIOR YEAR SURPLUS 70,627 (271,419) (64,032) 9,242
TOTAL REVENUES 2,817,107 2,768,706 2,520,594 2,627,792
E – 166

EXPENSES
CLEVELAND HEIGHTS GOLF COURSE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
ADMINISTRATION
Personal Services 211,050 169,502 150,244 172,537
Insurance
Insurance - Fire 6,683 3,181 2,618 8,826
Insurance - Position Bond 111 111
Self-Insurance Services 29,003 23,672 23,672 24,893
35,686 26,964 26,290 33,830
Utilities
Water Utility Service 21,058 22,974 22,250 23,433
Stormwater Utility Fees 6,078 6,078 8,414 8,386
Electric Utility Service 99,174 101,639 91,925 110,210
Wastewater Services 7,414 8,502 7,711 6,422
Interdepartmental Solid Waste Service 16,988 16,796 16,637 16,637
150,712 155,989 146,937 165,088
Inter-City Services
Purchasing & Stores Service 12,169 12,810 12,810 12,810
General Fund Services 238,140 189,348 189,348 190,579
Intra-dept Charges - PC & Network Support 13,679 13,641 13,717 13,379
Intra-Departmental Charges - Facilities 38,631 36,832 36,832 36,236
Intra-Departmental Charges - Janitorial 20,759 22,403 22,403 23,025
Intra-Departmental Charges - Radios 1,285 1,285
Intra-Departmental Charges - IT Operations 9,935 10,458 10,458 10,249
Intra-Departmental Charges/Training Ctr 1,084 1,084 1,084 1,084
334,397 286,576 287,937 288,647
All Other O&M
Contractual Services 3,459 5,750 3,460 5,750
Banking Service 28,942 26,000 28,950 30,000
Professional Services 7,144 4,862 5,000
Insurance Consultant 607 601 661 600
Advertising 10,255 11,000 11,000 10,000
Annual Audit 7,037 3,170 3,994 4,000
Office Supplies 2,681 3,000 3,000 3,000
All Other Materials & Supplies 6,393 3,000 3,700 3,000
Parts For Equipment 256
Repair Of Equipment 446 500 500 500
Printing & Photography 2,371 3,400 1,800 2,000
Postage & Mailing 104 500 200 250
Subscription & Membership 1,135 5,496 5,646 5,500
Telephone, Communications 6,437 5,800 4,500 5,000
Bad Checks 130 130 200
Training 1,235 813 1,000 1,000
78,632 74,022 68,611 75,600
Capital Equipment
Equipment - Capital 4,500
Transfers to Other Funds
PIF - Heritage Town Center - Training Center 1,472
SUB-TOTAL 814,977 713,053 680,019 737,174
1,472
E – 167

CLEVELAND HEIGHTS GOLF COURSE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
COURSE OPERATIONS
Personal Services 182,223 180,779 158,023 161,828
Insurance
Uninsured Loss Reimbursement 856 500
All Other O&M
Contractual Services 7,881 7,500 6,500 7,500
All Other Materials & Supplies 1,919 1,100 1,000 500
Merchandise 122,013 131,250 110,000 110,000
Tires & Tubes 2,000 250 1,000
Parts For Equipment 318 461 661 1,500
Increase/Decrease In Inventory (6,986)
Leases 6,470 77,650 77,650 77,650
Repair Of Equipment 2,477 2,514 1,000 2,000
Printing & Photography 222 500 280 300
Postage & Mailing 19 100
Subscription & Membership 25 25 100
Telephone, Communications 867 700 700 1,000
Tournament Expenses 862 2,000 1,150 1,594
Capital Equipment
Equipment - Capital
136,061 225,700 199,216 203,244
SUB-TOTAL 319,141 406,979 357,239 365,072
E – 168

CLEVELAND HEIGHTS GOLF COURSE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
COURSE MAINTENANCE
Personal Services 351,999 373,908 336,971 380,736
Inter-City Services
Rental-Fleet Mgmt Equipment 8,718 9,311 9,311 10,551
Gasoline-Fleet Mgmt Equipment 26,643 22,000 14,000 13,302
Maintenance-Fleet Mgmt Equipment 3,660 13,045 8,500 22,697
39,021 44,356 31,811 46,550
All Other O&M
Contractual Services 10,688 10,300 8,800 10,300
All Other Materials & Supplies 5,872 3,000 2,500 2,500
Uniforms 325 500 500
Chemicals 86,583 56,000 66,000 63,500
Tools & Implements 469 3,000 750 1,000
Electrical, Hardware & Plumbing Supplies 3,267 2,500 500 1,500
Agricultural & Horticultural Supplies 6,813 12,000 3,500 3,000
Parts For Equipment 30,388 30,000 29,000 20,000
Soil and Sand 7,410
Fertilizer 25,349 46,000 53,000 63,038
Leases 1,028 10,000 3,000 5,000
Rentals 3,116 4,675 1,000 1,000
Maintenance of Lakes 3,255 5,800 3,720 6,000
184,564 183,775 172,270 176,838
Capital Equipment
Equipment - Capital 2,500 50,000
SUB-TOTAL 578,083 652,039 541,052 604,124
FOOD & BEVERAGE
Personal Services 304,275 272,825 277,021 280,824
All Other O&M
Contractual Services 25,376 20,640 20,000 20,640
All Other Materials & Supplies 3,785 1,500 1,360 1,500
Uniforms 182 221 221 250
Tools & Implements 4,029 3,500 850 1,000
Food Purchases 211,120 183,708 190,000 200,000
Food Purchases - Gosh 16,704
Beverage Purchases - Beer 50,265 48,260 45,000 52,000
Beverage Purchases - Liquor 49,661 52,877 45,000 52,000
Increase/Decrease In Inventory 3,794
Natural Gas Consumption - City Facilities 8,494 9,000 13,000 8,000
Repair Of Equipment 392 1,779 319 1,000
Miscellaneous Tax Expense 689 750
Licenses & Permits 2,235 3,200 1,985 4,000
376,727 325,435 317,735 340,390
SUB-TOTAL 681,002 598,260 594,756 621,214
E – 169

CLEVELAND HEIGHTS GOLF COURSE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Debt Service
Interest Expense-Textron Leases 22,120 (847)
Interest Expense - GE Capital Leases 1,019
Principal Payments-Textron Leases 55,378
Principal Payments - GE Capital 16,916
Capitalized Interest Expense (412)
Driving Range 13,710 13,710 13,710 13,710
Clubhouse 284,355 265,376 265,376 265,376
Restroom Renovations on Golf Course 21,123 21,123 21,123 21,123
414,209 300,209 299,362 300,209
Projects
Repair Cart Paths 902 50,000
Demolition of Maintenance Building 8,794 48,166 48,166
9,696 98,166 48,166
GRAND TOTAL 2,817,107 2,768,706 2,520,594 2,627,792
E – 170

REVENUE AND EXPENDITURE SUMMARY
LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries & Wages 1,043,520 1,113,565 1,070,360 655,549
Fringe Benefits 324,641 304,762 281,993 218,777
Total Personnel 1,368,160 1,418,327 1,352,353 874,325
Non-Personnel
Internal Service Charges 477,818 550,303 545,776 578,130
Professional & Contractual 345,854 370,339 349,958 366,842
Utilities 357,895 386,271 361,395 427,599
Insurance and Fixed Charges 135,530 160,342 145,807 168,158
All Other Operations and Maintenance 201,596 1,062,931 939,432 589,662
Capital Outlay 545,356 1,639,923 1,331,851 655,970
Debt Service 1,553,050 1,076,824 1,076,824 1,072,823
Total Non-Personnel 3,617,099 5,246,933 4,751,043 3,859,184
Total Expenditures 4,985,260 6,665,260 6,103,396 4,733,509
Transfers
Transfers In
Transfers Out (70,638) (74,263) (73,480) (73,322)
Net Transfers (70,638) (74,263) (73,480) (73,322)
Revenue Sources
Taxes
Licenses & Permits
Intergovernmental 1,047,478 1,406,574 1,095,312 548,023
Charges for Services 3,520,652 3,481,661 3,349,162 3,324,748
Interest Income 130,173 121,500 132,733 50,000
All Other Revenue 63,573 2,500 35,650 62,500
Total Revenue 4,761,877 5,012,235 4,612,857 3,985,271
Funding to be Provided 294,021 1,727,288 1,564,019 821,560
E – 171

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Federal Grants
FAA-Air Traffic Controllers 560,755 560,000 560,755
FAA/FDOT Airport Master Plan Update 1,265 188,738 188,738
FAA/FDOT Runway 5-23 Rehabilitation - 2005 4,876 218,971 30,495
FAA/FDOT Realign and Construct Taxiway G - Design 109,526 109,526
566,895 1,077,235 889,514
State Grants
FAA/FDOT Airport Master Plan Update 1,265 4,996 4,996
FDOT - Land Acquisition West of Airport 344,823 147,158 5,425
FAA/FDOT Runway 5-23 Rehabilitation - 2005 4,876 12,303 30,495
FDOT-Airport Perimeter Fencing 23,242
FDOT-Gates & Bldg Access Control System, Ph I & II 54,400 50,000 50,000
Construct ATC Facility Site Study 32,000 32,000
FDOT Construct APRON; Terminal Ramp Expansion 51,977 148,023
FDOT Install Taxiway Lighting System South Section 80,000 80,000
FAA/FDOT Realign and Construct Taxiway G - Design 2,882 2,882
FDOT ARFF Vehicle 200,000
FDOT Install AWOS 200,000
480,583 329,339 205,798 548,023
Other Miscellaneous Revenue
All Other Misc Revenue 27,556 2,500 26,138 62,500
Refund of Prior Year Expenses 9,512
Reimbursements / Loss Recovery 1,230
Prior Years Revenue 28,287
Airpark Land Sale - Phase I 6,500
Miscellaneous Storage 2,972 10,000 8,536 10,000
66,545 12,500 44,186 72,500
Charges for Services
Gasoline Sales 84,433 93,000 61,429 75,000
All Other Airport Revenue 3,515 3,000 3,000
Sun 'N Fun Service Charge 9,000 9,000 9,000 20,000
Concessions 11,819 10,800 7,999 11,000
Driving Courses 600
108,766 116,400 78,428 109,000
E – 172

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Rental of Buildings
Buildings-Miscellaneous Office 6,694
Building Leases - Other 208,205 216,000 220,000 220,000
Building Leases - Other 5,535 10,000 2,240 10,000
Building Lease - Dayjet 11,000 12,000
Columbia 46,082 47,172 19,606
3610 Drane Field 43,200
S & S Development 239,090 256,055 256,000 259,980
CDG Management 104,149 77,184 38,592
John J Jerue Truck Broker Inc 140,384 137,457 122,103 75,000
All Wood Cabinetry LLC 139,729 76,216
3515 Aviation Drive 225,000 225,000 225,000
3330 Flightline-Lakeland Electric- Kidron Bld 91,800 91,800 91,800 91,800
POD's 43,863 105,270
Neighborhood Svcs-Housing 9,203 4,086
955,789 1,113,810 1,089,448 1,045,248
Land Leases
Lease - Champagne Investments LLC 6,858 6,995 6,930 7,170
Lease-JBS Equities LLC 20,011 20,500 21,047 21,047
Lease - Publix-3505 Aviation Drive 10,065 10,160 10,377 10,364
Lease - Everett 1,904
Lease - Gulf Coast Aviation 194,948 209,000 205,104 215,260
Lease - Knight Aviation 6,758 6,780 6,912 6,916
Lease - JRW Company 1,632 1,632 1,632 1,802
Lease - Lakeland Executive Hangars 5,685 6,000 6,180 6,180
Lease - Anheuser Busch 25,582 26,071 25,582 26,572
Lease - Lance Aviation 862
Lease - Game & Fresh Water Fish 15,124 15,124 15,124 15,124
Lease - Armory Board 11,854 11,854 11,854 11,854
Lease - Sun N' Fun 300,201 300,202 300,202 300,201
Lease - Flight Safety International 9,436 9,436 10,000 10,418
Lease - Watkins Motor Lines (9,140) 25,898 25,598 25,598
Lease - Globe Aero 8,315 8,315 8,315
Lease - Piedmont Hawthorne 141,497 141,497 141,497 148,307
E – 173

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Lease - Tony's Airside Restaurant 25,790 24,000
Lease-Wing Waxers of South Florida Inc 20,985 24,100 20,985 20,985
Lease - Columbia 74,283 27,014 27,014 27,014
Hotel Land 45,833 50,000 50,000 50,000
Hanger 4 - Dixie Jet & Rotor 60,310 72,000 72,000 73,440
Lease - Parkland Properties 5,353 5,353 5,549 5,549
Lease - Telecom/Code Enforcement 42,348 43,200 52,800
KLAL Holdings, LLC 8,315
Lease - Specialized Vehicles Corp. 281,520 332,295 321,849 319,392
Lease - Foster's Aircraft Refinishing, Inc 60,653 64,817 33,929 33,929
Lease - Nextran Corporation (1,075)
Lease - Lakeland Electric-3525 Aviation Drive 267,405 89,428 88,000 94,500
Lease - National Flight Services, Inc. 43,119 53,316 47,436 47,436
Lease - Keiser School (22,986)
Lease - Globe Fiberglass 38,698 38,225 39,266 19,633
Lease - LPD 25,000 25,000 25,000 25,000
Lease - LPD Aviation Unit 37,500 37,500 37,500 37,500
Lease - Air Logic Solutions 71,960 71,960 26,023
Lease - Bombardier Transportation (Holdings) USA Inc 5,474 5,693 5,840 5,840
Lease - Publix-3505 Aviation Drive 247,574 243,750 252,082 249,844
Lease - Publix 3525 Aviation Drive 165,750 170,723 170,724
Lease- Training Center 3525 Aviation Drive 109,287 111,786 110,000 111,786
Lease - Polk Community College 3515 Aviation Drive 262,500
2,453,124 2,241,451 2,172,750 2,160,500
Investment Income
Interest From S.B.A. 554 1,500
Interest on Pooled Investments 175,027 120,000 132,733 50,000
Interest on Money Market Account 8
Market Value Restatement (45,416)
130,173 121,500 132,733 50,000
SUB - TOTAL 4,761,877 5,012,235 4,612,857 3,985,271
PRIOR YEAR SURPLUS 294,021 1,727,288 1,564,019 821,560
TOTAL REVENUES 5,055,898 6,739,523 6,176,876 4,806,831
E – 174

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Administation
Personal Services 1,368,160 1,418,327 1,352,353 874,325
Insurance
Uninsured Loss Reimbursement 540
Insurance - Fire 66,599 71,036 69,749 80,912
Insurance - Airport Liability 35,350 47,910 35,350 50,306
Insurance - Position Bond 123 123 123
Self-Insurance Services 18,581 24,835 24,835 21,067
120,530 144,444 130,057 152,408
Utilities
Water Utility Service 7,832 9,147 20,059 18,873
Purchasing & Stores Service 8,335 8,774 8,774 8,774
Stormwater Utility Fees 23,603 23,858 31,284 31,284
General Fund Services 282,373 302,334 302,334 340,023
Electric Utility Service 167,590 171,316 162,361 189,535
Wastewater Services 3,707 3,673 4,086 4,122
Interdepartmental Solid Waste Service 10,789 8,155 17,861 9,504
504,230 527,257 546,759 602,115
Inter-City Services
Rental-Fleet Mgmt Equipment 20,929 23,437 23,437 21,792
Gasoline-Fleet Mgmt Equipment 40,596 38,600 36,553 43,471
Maintenance-Fleet Mgmt Equipment 31,143 39,492 39,677 42,103
Intra-dept Charges - PC & Network Support 19,189 20,754 17,861 18,217
Intra-Departmental Charges - Radios 4,180 4,180 4,180 4,178
Intra-Departmental Charges - Facilities 37,318 37,318 38,269
Intra-Departmental Charges - Janitorial 43,199 57,582 59,220 44,163
Intra-Departmental Charges - IT Operations 7,463 7,855 7,855 7,673
Intra-Departmental Charges/Training Ctr 985 985 985 985
167,684 230,203 227,086 220,851
E – 175

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 257,036 226,934 226,816 245,048
Legal Fees 3,383 1,500 1,346 1,200
Banking Service 214 215 1,000
Insurance Consultant 2,203 1,236 1,280 1,239
Advertising 380 500 2,634 2,500
Annual Audit 4,327 3,200 3,148 3,200
Promotions/Public Relations 103 3,600
Agency Commission 22,047 26,443
Office Supplies 4,460 8,500 5,232 7,500
Equipment - Noncapital 5,251 4,200 1,708 4,000
All Other Materials & Supplies 7,375 5,000 4,316 4,000
Uniforms 3,163 3,500 1,000 4,200
Cleaning & Janitor Supply 314 500 500
Chemicals 2,000 2,000
Tools & Implements 3,028 1,500
LP Gas 48 300
Leases 4,857 6,000
Rentals 7,094 800 188 1,000
Maintenance Of Facilities 42,988 46,118 48,454
Repair Of Equipment 11,272 25,850 10,000 10,000
Printing & Photography 2,949 1,500 5,082 7,000
Postage & Mailing 2,084 2,000 1,083 2,200
Subscription & Membership 6,389 5,675 4,058 5,675
Telephone, Communications 13,343 10,000 9,717 12,400
Travel 19,978 18,900 14,596 15,120
Training 1,665 4,000 7,813 4,000
All Other Sundry Charges 592 750 23
Ad Valorem Taxes (1,828) 4,400 4,400
Licenses & Permits 500
Bad Debt Expense (226,169) 5,100 90,000 25,000
176,396 390,678 463,144 390,725
Capital Equipment
Equipment - Capital 18,588 7,888
SUB-TOTAL 2,355,588 2,718,797 2,719,399 2,240,424
E – 176

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Airside
Insurance
Self-Insurance Services 15,000 15,750 15,750 15,750
15,000 15,898 15,750 15,750
Utilities
Water Utility Service 26,041 29,188 27,156 31,022
Stormwater Utility Fees 5,173 4,079 8,358 8,358
Electric Utility Service 66,706 90,743 50,695 90,000
Wastewater Services 24,342 28,019 24,835 27,212
Interdepartmental Solid Waste Service 5,869 5,693 2,889 2,889
128,132 157,722 113,933 159,481
Inter-City Services
Rental-Fleet Mgmt Equipment 1,413 1,587 1,587 1,413
Gasoline-Fleet Mgmt Equipment 1,865 1,170 1,500
Maintenance-Fleet Mgmt Equipment 3,069 2,186 1,471 2,205
Intra-Departmental Charges - Janitorial 13,752 2,100 2,100 2,110
Intra-Departmental Charges - IT Operations 1,191 1,254 1,254 1,254
19,425 8,992 7,582 8,482
All Other O&M
Contractual Services 18,990 30,040 14,644 22,612
Banking Service 213 214
Advertising 158
Promotions/Public Relations 128 4,000 2,782
Agency Commission 21,048 27,500
Office Supplies 3,022
Equipment - Noncapital 750 3,016 3,960
All Other Materials & Supplies 1,428 4,200 15,187 7,000
Uniforms 303 750 1,660
Cleaning & Janitor Supply 42 250 408 600
Chemicals 500 314 2,000
Tools & Implements 772 750 1,546 2,600
Computer Software 10,000 5,000 4,000
Rentals 1,606 600 3,887 5,667
Maintenance Of Facilities 76,282 73,500 83,497 100,000
Repair Of Equipment 5,409 10,300 4,895 8,240
Printing & Photography 144 300
Postage & Mailing 582
Telephone, Communications 2,897 2,400 2,094 2,400
Training 380
Ad Valorem Taxes 92,643 175,000 15,000 135,000
Bad Debt Expense 8,500 290
221,904 349,554 158,362 294,079
SUB-TOTAL 384,462 532,166 295,627 477,792
E – 177

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Grants
FDOT - Land Acquisition West of Airport 235,688 192,347
FAA/FDOT Airport Master Plan Update 1,328 275,000 275,000
FAA/FDOT Runway 5-23 Rehabilitation - 2005 5,000 242,579 34,870
FDOT-1500 ARFF Vehicle 10,490 1,111
FDOT-Gates & Bldg Access Control System, Ph I & II 68,133 62,502 62,502
FDOT-Airport Perimeter Fencing 32,598
FAA/FDOT Realign and Construct Taxiway G - Design 115,290 115,290
FDOT Construct APRON; Terminal Ramp Expansion 64,971 135,028 135,028
FDOT Install Taxiway Lighting System South Section 100,000 100,000
FDOT - Reinvest $1.4mm 200,000 200,000
FDOT Install AWOS 250,000
Construct ATC Facility Site Study 40,000 40,000
418,208 1,163,857 962,690 450,000
Debt Service
Airport Consolidation Loan 2 788,731 788,731 788,731 788,730
FDOT - Airport Terminal Construction 164,554 148,093 148,093 144,093
FDOT - Land Acquisition West of Airport 459,764
Lakeland Airside Center Acquisition 140,000 140,000 140,000 140,000
1,553,050 1,076,824 1,076,824 1,072,823
Maintenance Projects
Maintenance Of Facilities - Building N-1 885 1,000
Maintenance Of Facilities - Building N-7 233 1,800
Maintenance Of Facilities 338 1,500
Lease-AET LLC 1,829
Lease-Renaissance Aviation 933 1,000
Lakeland Air Service, Inc. 202
Lease - Piedmont Hawthorne 119 1,000
Lease - Tony's Airside Restaurant 6,589 9,411
Lease - Europa 1,911 2,000
13,038 17,711
E – 178

LAKELAND LINDER REGIONAL AIRPORT
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Projects
Air Traffic Control Tower Expenses 1,271 165 5,000
Airfield Security and Access Control 15,043 20,000 20,000 10,000
Airport Advertising / Promotions 37,935 75,000 75,000 60,000
Ditch Spraying 1,455 5,000 5,000 5,000
Hangar Maintenance Program 10,000 10,000 10,000
Airside Warehouse Conversion to Office Space 55,718
Airport Maintenance - Sun 'N Fun 23,589 25,000 35,931 29,000
Drainage Maintenance - Ditches 8,256 16,744 16,744 25,000
Airfield Pavement Maintenance 6,295 222,699 222,699 50,000
Miscellaneous Maintenance Projects 7,635 64,868 64,868 35,000
Repair of Fixtures - Airside 4,290 20,710 20,710 12,500
T-Hangar Painting/Repair 115 19,124 19,124
Paint Runway 5-23 and 9-27 30,012 30,012
Hangar Door Repairs 6,241 36,759 36,759 35,000
Fire System Maintenance 27,689 36,311 36,311
Runway Markings Maintenance 45,000 25,872 10,000
LAC Fire Sprinkler Upgrade 30,000 32,483 10,000
Buildout & Maintenance Contingency 100,000 100,000 75,000
Airpark Land Sale - Phase I 35,000
LAC R&D Building - Roof 8,000
LAC Fire Suppression System Pump 90,000 90,000 24,000
LAC - Install Electrical Submeters 50,000 50,000 25,000
Keiser Tenant Buildout Payback 75,000 75,000
Eastwood Development Roadway Improvements 34,023 10,500
Building Repairs 48,000 50,000
Renovate Tower Building 2,500 2,500
Entrance Sign 600 14,400 14,400 15,000
Deforestation - Runway 9 Approach 48,000 48,000
Drainage Maintenance - Ditches 12,541 12,500 12,500
242,693 1,151,127 1,044,078 485,500
Transfers To Other Funds
Radio System Expansion - Public Safety 4,778 4,778 4,778 4,778
DOIT - Voice Over IP Project 2,192
PIF - Heritage Town Center - Training Center 859
Sinking Fund Transfers 70,638 74,263 73,480 72,463
Transfer To Fleet Mgmt Reserve 13,441
88,857 79,041 78,258 80,292
GRAND TOTAL 5,055,898 6,739,523 6,176,876 4,806,831
E – 179

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E – 180

REVENUE AND EXPENDITURE SUMMARY
SOLID WASTE
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 2,795,123 3,123,627 3,022,060 3,163,013
Fringe Benefits 989,382 982,135 887,719 1,129,898
Total Personnel 3,784,505 4,105,762 3,909,779 4,292,911
Non-Personnel
Internal Service Charges 3,609,431 3,685,087 3,477,438 3,571,865
Professional and Contractual 304,608 369,075 369,075 274,931
Utilities 27,462 27,986 27,950 29,230
Insurance and Fixed Charges 332,040 325,970 325,970 335,081
All Other Operations and Maintenance 3,017,394 3,375,729 3,379,849 3,409,106
Capital Outlay 91,122 361,760 361,760 118,773
Debt Service 237,684 12,706 12,706
Total Non-Personnel 7,619,740 8,158,313 7,954,748 7,738,986
Total Expenditures 11,404,245 12,264,075 11,864,527 12,031,897
Transfers
Transfers In
Transfers Out (1,314,720) (1,314,720) (1,314,720) (1,280,708)
Net Transfers (1,314,720) (1,314,720) (1,314,720) (1,280,708)
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 13,303,770 13,550,006 13,349,606 13,152,106
Interest Income 140,898 80,000 163,301 225,000
All Other Revenue 322,356 238,800 140,647 125,000
Total Revenue 13,767,024 13,868,806 13,653,554 13,502,106
Funding to be Provided (1,048,059) (290,011) (474,307) (189,501)
E – 181

SOLID WASTE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Other Miscellaneous Revenue
Recycling Proceeds 262,141 232,300 120,000 120,000
Scrap Sales 3,693 6,500 5,000 5,000
Insurance Proceeds - Workers Comp Claims 798 12,274
Reimbursements / Loss Recovery 443
267,075 238,800 137,274 125,000
Charges for Services
Solid Waste Collection Charges - Residential 5,973,958 6,102,000 6,042,000 6,102,000
Roll-Off Container Franchise Fees 306,183 285,000 380,000 320,000
Solid Waste Collection Charges - Commercial 5,520,608 5,620,000 5,450,000 5,250,000
Solid Waste Recycling - Residential 726,223 742,300 742,300 742,300
Roll-Off Container Rental Fees 8,193 7,600 7,600 7,600
Roll-Off Container Delivery Fees 5,321 5,900 4,000 4,000
Roll-Off Container Return / Replacement Fees 236,766 264,000 210,000 210,000
Roff-Off Collection Surcharge 44,031 46,000 36,500 39,000
Roll-Off Container Solid Waste Disposal Charges 189,648 177,206 177,206 177,206
InterCity Solid Waste Billings 292,838 300,000 300,000 300,000
13,303,770 13,550,006 13,349,606 13,152,106
Fines and Forfiets
Bad Check Charges 5,280 3,373
Investment Income
Interest on Pooled Investments 206,252 80,000 163,301 225,000
Market Value Restatement (65,354)
140,898 80,000 163,301 225,000
Proceeds from Issuance of Debt
Payment in lieu of waste disposal - McIntosh 3 50,000
SUB-TOTAL 13,767,024 13,868,806 13,653,554 13,502,106
PRIOR YEAR SURPLUS (1,048,059) (290,011) (474,307) (189,501)
TOTAL REVENUES 12,718,965 13,578,795 13,179,247 13,312,605
E – 182

SOLID WASTE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
ADMINISTRATION
Personal Services 551,655 405,513 387,172 414,112
Insurance
Insurance - Fire 767 817 817
Insurance - Position Bond 505 505 505
Self-Insurance Services 331,273 324,648 324,648 334,576
332,040 325,970 325,970 335,081
Utilities
Water Utility Service 3,627 3,630 3,630 4,048
Stormwater Utility Fees 156 156 208 208
Electric Utility Service 12,600 13,396 13,396 13,396
Wastewater Services 5,179 5,318 5,230 6,092
Interdepartmental Solid Waste Service 3,852 3,852 3,852 3,852
25,415 26,352 26,316 27,596
Inter-City Services
Rental-Fleet Mgmt Equipment 1,638 1,595 1,595 1,638
Gasoline-Fleet Mgmt Equipment 869 2,013 1,035 1,111
Maintenance-Fleet Mgmt Equipment 329 1,546 1,546 2,007
General Fund Services 581,778 519,231 519,231 551,016
Purchasing & Stores Service 6,706 7,059 7,059 7,059
Utility Billing Service 157,524 157,524 157,524 157,524
Intra-dept Charges - PC & Network Support 16,797 14,899 17,085 16,878
Intra-Departmental Charges - Telephone 5,541 6,078 5,670 5,583
Intra-Departmental Charges - Radios 16,720 16,720 16,720 20,568
Intra-Departmental Charges - Facilities 7,305 6,965 6,965 6,852
Intra-Departmental Charges - Janitorial 6,017 6,493 6,493 6,674
Intra-Departmental Charges - IT Operations 9,772 10,286 10,286 78,999
Intra-Departmental Charges/Training Ctr 4,188 4,188 4,188 4,188
815,184 754,597 755,397 860,097
E – 183

SOLID WASTE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
All Other O&M
Contractual Services 2,077 5,500 5,500 5,500
Banking Service 1,586 1,676 1,676 1,700
Professional Services 150,000 150,000 55,000
Insurance Consultant 4,837 2,389 2,389 3,221
Advertising 510 1,010 1,010 1,010
Annual Audit 4,497 4,500 4,500 4,500
Office Supplies 4,678 5,320 5,320 5,320
Equipment - Noncapital 48,587 75,655 75,655 75,655
All Other Materials & Supplies 6,199 5,320 5,320 5,320
Uniforms 29,608 29,700 29,700 29,700
Chemicals 4,593 5,300 5,300 9,000
Tools & Implements 4,327 5,150 5,150 5,150
Personal Safety Equipment 4,208 4,240 4,240 4,240
Parts For Equipment 9,467 9,700 9,700 9,700
Toll Fees 11,042 4,880 9,000 9,000
Repair Of Equipment 2,660 2,678 2,678 2,678
Printing & Photography 485 2,530 2,530 2,530
Postage & Mailing 94 1,100 1,100 1,100
Subscription & Membership 334 424 424 424
Telephone, Communications 2,047 1,634 1,634 1,634
Travel 2,551 3,000 3,000 3,000
Training 420 824 824 824
All Other Sundry Charges 513 795 795 795
Software License & Maintenance 4,000 4,000 4,000
Bad Debt Expense 49,099 65,000 65,000 65,000
194,419 392,325 396,445 306,001
Capital Equipment
Equipment - Capital 4,100
SUB-TOTAL 1,918,712 1,904,757 1,891,300 1,946,987
RECYCLING
Personal Services 261,370 280,997 280,704 287,584
Inter-City Services
Rental-Fleet Mgmt Equipment 108,404 111,840 113,229 106,977
Gasoline-Fleet Mgmt Equipment 96,042 133,876 75,858 122,742
Maintenance-Fleet Mgmt Equipment 72,967 171,061 171,061 118,487
277,413 416,777 360,148 348,206
All Other O&M
Advertising 1,000 1,000 1,000 1,000
Office Supplies 488 515 515 515
Equipment - Noncapital 11,762 15,650 15,650 15,650
All Other Materials & Supplies 8,019 9,270 9,270 9,270
Uniforms 326 655 655 655
Printing & Photography 315 750 750 750
Postage & Mailing 164 164 164
Subscription & Membership 306 340 340 340
Travel 795 750 750 750
Training 140 333 333 333
23,151 29,427 29,427 29,427
SUB-TOTAL 561,933 727,201 670,279 665,217
E – 184

SOLID WASTE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Inter-City Services
Rental-Fleet Mgmt Equipment 2,564
Maintenance-Fleet Mgmt Equipment 130
RMPF
All Other O&M
Contractual Services
2,694
SUB-TOTAL 2,694
RESIDENTIAL
Personal Services 2,239,558 2,539,943 2,512,514 2,707,906
Inter-City Services
Rental-Fleet Mgmt Equipment 403,199 459,548 441,125 396,853
Gasoline-Fleet Mgmt Equipment 497,452 530,432 350,443 463,684
Maintenance-Fleet Mgmt Equipment 662,056 654,622 654,622 516,575
1,562,707 1,644,602 1,446,190 1,377,112
All Other O&M
Contractual Services 240,178 153,000 153,000 153,000
Solid Waste Disposal Charges 1,483,361 1,557,146 1,557,146 1,584,473
1,723,540 1,710,146 1,710,146 1,737,473
SUB-TOTAL 5,525,805 5,894,691 5,668,850 5,822,491
COMMERCIAL
Personal Services 626,148 761,851 618,871 762,255
Inter-City Services
Rental-Fleet Mgmt Equipment 270,697 203,374 288,402 188,166
Gasoline-Fleet Mgmt Equipment 289,366 312,416 279,726 185,243
Maintenance-Fleet Mgmt Equipment 316,266 246,784 246,784 489,527
876,329 762,574 814,912 862,936
All Other O&M
Contractual Services 49,923 50,000 50,000 50,000
Solid Waste Disposal Charges 1,143,651 1,357,300 1,357,300 1,385,564
1,193,573 1,407,300 1,407,300 1,435,564
SUB-TOTAL 2,696,051 2,931,725 2,841,083 3,060,755
E – 185

SOLID WASTE
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
ROLL - OFF
Personal Services 105,774 117,458 110,518 121,053
Inter-City Services
Rental-Fleet Mgmt Equipment 28,404 34,275 34,275 37,648
Gasoline-Fleet Mgmt Equipment 26,979 34,626 28,880 43,220
Maintenance-Fleet Mgmt Equipment 19,721 37,636 37,636 42,646
75,104 106,537 100,791 123,514
All Other O&M
Solid Waste Disposal Charges 189,366 207,240 207,240 177,206
SUB-TOTAL 370,244 431,235 418,549 421,773
Debt Service
Recyclable Materials Processing Facility 25,185 12,706 12,706
Solid Waste rear-packing trucks 94,445
Rear Packing Refuse Trucks 118,055
237,684 12,706 12,706
Projects
Resurface Parking Lot 47,000
GPS Units and Access Charges 30,000
Radio System Expansion - Public Safety 8,500 8,500
Wash Bay Construction 5,475
Replace HVAC Solid Waste 5,916
Replace OH Garage Door 3,995
Wash Bay Repairs and Truck Wash Systems 12,545 319,455 319,455
Routesmart Software Application 18,000 14,103 14,103
Vertical Trash Compactors 29,018 3,529 3,529
74,949 345,587 345,587 77,000
Transfers To Other Funds
Transfer To Fleet Management Reserve Fund 21,500
Radio System Expansion - Public Safety 16,173 16,173 16,173 16,173
PIF - Heritage Town Center - Training Center 4,954
Transfer To General Fund 1,314,720 1,314,720 1,314,720 1,275,754
1,330,893 1,330,893 1,330,893 1,318,381
GRAND TOTAL 12,718,965 13,578,795 13,179,247 13,312,605
E – 186

REVENUE AND EXPENDITURE SUMMARY
LAKES AND STORMWATER
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 215,613 269,341 263,436 265,151
Fringe Benefits 44,940 74,054 64,759 76,657
Total Personnel 260,553 343,395 328,195 341,808
Non-Personnel
Internal Service Charges 131,502 283,570 218,745 229,953
Professional and Contractual 350 331 2,147
Utilities 1,889 1,938 1,688 1,832
Insurance and Fixed Charges 250 8,338 8,586 22,906
All Other Operations and Maintenance 358,748 935,199 527,701 939,650
Capital Outlay 2,118,382 9,832,295 9,365,875 3,185,000
Debt Service
Total Non-Personnel 2,610,771 11,061,690 10,122,926 4,381,488
Total Expenditures 2,871,324 11,405,085 10,451,121 4,723,296
Transfers
Transfers In
Transfers Out
Net Transfers
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental 175,737 3,474,008 3,474,008
Charges for Services 3,313,960 4,458,817 4,381,648 4,415,000
Interest Income 147,968 143,313 146,444 98,544
All Other Revenue 1,790 27,794
Total Revenue 3,639,455 8,076,138 8,029,894 4,513,544
Funding to be Provided (768,131) 3,328,947 2,421,227 209,752
E – 187

LAKES AND STORMWATER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
REVENUES
Federal Grants
SOF/DEM-N Lakeland Drainage Imp-Basin A 629,000 629,000
SOF/DEM-N Lakeland Drainage Imp-Basin B 56,233 56,233
SOF/DEM-N Lakeland Drainage Imp-Basin C 144,806 803,765 803,765
SOF/DEM-N Lakeland Drainage Imp-Basin D 19,752 19,752
144,806 1,508,750 1,508,750
State Grants
SOF/DEM-N Lakeland Drainage Imp-Basin C (22,278)
FDEP-Urban Restroration Initiative 8,618 8,618
(22,278) 8,618 8,618
Local Grants
SWFWMD-Grant Westside Hollingworth Stormwater (13,451) 363,398 363,398
SWFWMD - Lake Parker SW Basin Alternative Stormwater BMPs 2,366 843,110 843,110
SWFWD LK Gibson SW Basin-Design & Permitting of LK Gibson 64,294 Retrofit 750,132 750,132
53,209 1,956,640 1,956,640
Other Miscellaneous Revenue
All Other Misc Revenue 30 26,294
Refund of Prior Year Expenses 200
30 26,494
Charges for Services
Stormwater Fees - Commercial/Municipal 1,472,778 2,050,860 1,962,523 1,985,000
Stormwater Fees - Residential 1,767,189 2,311,540 2,325,249 2,335,000
Stormwater Fees - Interfund 73,993 96,417 93,876 95,000
3,313,960 4,458,817 4,381,648 4,415,000
Fines and Forfiets
Bad Check Charges 1,760 1,300
Investment Income
Interest on Pooled Investments 198,482 143,313 196,444 98,544
Market Value Restatement (50,515) (50,000)
147,968 143,313 146,444 98,544
SUB-TOTAL 3,639,455 8,076,138 8,029,894 4,513,544
PRIOR YEAR SURPLUS (768,131) 3,328,947 2,421,227 209,752
TOTAL REVENUES 2,871,324 11,405,085 10,451,121 4,723,296
E – 188

LAKES AND STORMWATER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
EXPENSES
Personal Services 260,553 343,395 328,195 341,808
Insurance
Uninsured Loss Reimbursement 250 250
Insurance - Position Bond 18 16 18
Self-Insurance Services 8,320 8,320 22,888
250 8,338 8,586 22,906
Utilities
Water Utility Service 19 21 21 21
Electric Utility Service 987 996 966 988
Wastewater Services 24 26 26 28
Interdepartmental Solid Waste Service 45 45 45 45
1,076 1,088 1,058 1,082
Inter-City Services
General Fund Services 72,254 218,132 163,652 159,028
Purchasing & Stores Service 2,674 2,815 2,815 2,815
Rental-Fleet Mgmt Equipment 6,066 6,009 4,300 9,783
Gasoline-Fleet Mgmt Equipment 6,938 7,112 4,879 6,006
Maintenance-Fleet Mgmt Equipment 6,427 9,287 3,500 13,589
Intra-dept Charges - PC & Network Support 12,658 12,442 11,961 11,819
Intra-Departmental Charges - Telephone 1,092 1,252 1,112 1,329
Intra-Departmental Charges - Radios 965 960 965 965
Intra-Departmental Charges - Facilities 2,101 2,201 2,201 2,914
Intra-Departmental Charges - Janitorial 1,623 1,750 1,750 2,421
Intra-Departmental Charges - IT Operations 18,407 21,314 21,314 18,988
Intra-Departmental Charges/Training Ctr 296 296 296 296
131,502 283,570 218,745 229,953
All Other O&M
Insurance Consultant 350 331 2,147
Office Supplies 808 851 873 900
Uniforms 750 750 600 750
Tools & Implements 350 350 350
Personal Safety Equipment 100 100 100
Printing & Photography 90 250 270 250
Telephone, Communications 812 850 630 750
All Other Administrative 183 300 300
Bad Debt Expense 8,990 10,208 6,000
NPDES Permitting - Administration 6,499 1,598
Stormwater Administration 15,307
33,439 5,399 13,362 11,547
E – 189

LAKES AND STORMWATER
Experience Budget Projected Proposed
For Year For Year For Year For Year
2008 2009 2009 2010
Grants
SOF/DEM-N Lakeland Drainage Imp-Basin A 16,590 711,373 711,656
SOF/DEM-N Lakeland Drainage Imp-Basin B 7,255 57,345 57,385
SOF/DEM-N Lakeland Drainage Imp-Basin C 35,961 1,176,002 1,176,326
SOF/DEM-N Lakeland Drainage Imp-Basin D 3,207 19,752 19,752
SWFWMD-Grant Westside Hollingworth Stormwater 1,131,163 1,131,163
SWFWMD - Lake Parker SW Basin Alternative Stormwater BMPs25,521 2,164,213 2,164,213
SWFWD LK Gibson SW Basin-Design & Permitting of LK Gibson 128,587 Retrofit 1,348,612 1,348,612 650,000
FDEP-Urban Restroration Initiative 517,638 517,638
217,121 7,126,098 7,126,745 650,000
Projects
Stormwater Projects
Flood Control Automation Feasibility Study 49,372 75,000 75,000 200,000
Install/Maintain Pollution Control Devices 63,779 87,000 52,000 88,000
Lake Gibson SW Basin Retrofit 427,488 626,537 626,537 750,000
Drainage Maintenance Operations 994 526,000 250,000 526,000
Route Smart GIS 15,000
Westside Hollingsworth Stormwater Retrofit 62,108 52,396 2,964
Lake Hollingsworth - Shoreline Erosion Repair 11,998 83,547 83,547
Lake Parker SW Basin - Alternative Stormwater Treatment Study214,263 224,386 75,000
North Lakeland Stormwater Master Plan 37,238 415,949 260,000
Lakes & Stormwater Move 59,218
Lake John Erosion Control 4,593
Drainage Projects
GIS Storm Sewer Inventory 36,019 30,000 35,000 50,000
TV & Clean Storm Drain Structures 94,608 125,000 85,000 125,000
Retrofit Existing Storm Sewers 351,564 275,000 275,000 275,000
Pinewood Avenue - Drainage Study 3,378 8,661 8,000 0
Pinewood Avenue - Drainage Study 220,000 123,000 0
Pinewood Avenue - Drainage Study 3,378 228,661 131,000
Shore Acre Subdivision (Fern Road) - Drainage Study 57
Mass Ave. & Plum St. Storm Sewer Retrofit 16,610 83,390 83,390 500,000
Street Sweeping Disposal 98,968 12,713
Street Sweeping Operations 255 452,000 475,000 611,000
Undesignated Equipment Leases 40,000 40,000
North Lake Parker Avenue - Drainage Improvements 36,869 32,331 11,979
Lakeside Hills Estate Underdrain 25,961
Morgan Avenue Outfall Pipe 401,523
Lakes and Environmental Projects
Contribution To LEAD 25,000 25,000 25,000 25,000
General Lake Improvements 188,060 225,000 135,000 225,000
Public Education Programs 17,460 30,000 20,300 30,000
2,227,383 3,637,197 2,754,430 3,420,000
Transfers to Other Funds
Fleet Management Reserve Fund 46,000
GRAND TOTAL 2,871,324 11,405,085 10,451,121 4,723,296
E – 190

REVENUE AND EXPENDITURE SUMMARY
ELECTRIC UTILITY
Experience Budget Experience 2009-10
For Year For Year 2008-09 Proposed by
EXPENSES 2007-08 2008-09 Estimated City Manager
Personnel
Salaries and Wages 30,918,278 33,507,658 31,087,727 33,274,616
Fringe Benefits 4,798,726 8,192,576 9,545,697 10,074,646
Total Personnel 35,717,003 41,700,234 40,633,425 43,349,262
Non-Personnel
Internal Service Charges 13,302,677 14,140,620 13,124,027 13,208,121
Professional and Contractual 10,604,806 14,015,307 10,970,127 13,077,862
Utilities 1,447,577 1,458,009 1,448,395 1,474,133
Insurance and Fixed Charges 2,236,490 2,211,811 2,664,025 2,266,497
All Other Operations and Maintenance 228,957,363 243,419,853 208,376,513 186,291,807
Capital Outlay 18,216,552 34,863,602 28,082,001 24,565,490
Debt Service 44,184,890 46,557,874 48,573,873 47,937,814
Total Non-Personnel 318,950,356 356,667,076 313,238,960 288,821,724
Total Expenditures 354,667,359 398,367,310 353,872,385 332,170,986
Transfers
Transfers In
Transfers Out (23,387,004) (23,618,680) (23,618,680) (24,562,394)
Net Transfers (23,387,004) (23,618,680) (23,618,680) (24,562,394)
Revenue Sources
Taxes
Licenses and Permits
Intergovernmental
Charges for Services 384,645,877 417,959,451 373,697,493 352,629,357
Interest Income 3,779,453 5,279,518 5,308,639 3,941,884
All Other Revenue 608,608 147,460 174,924 162,815
Total Revenue 389,033,937 423,386,429 379,181,057 356,734,056
Funding to be Provided (10,979,574) (1,400,439) (1,689,992) (676)
E – 191

ELECTRIC UTILITY
Experience Budget 12 Month Proposed
For Year For Year Actual Thru For Year
2008 2009 March 31 2010
FULL-ACCRUAL FINANCIAL INFORMATION
ELECTRIC REVENUE 384,645,877 417,959,451 373,697,493 352,629,357
ELECTRIC EXPENSES:
O&M Expenses
Fuel and Purchased Power 218,254,499 234,858,410 200,930,156 177,612,764
Production 21,357,512 24,770,550 22,615,616 24,121,249
Transmission/Distribution 19,638,269 21,518,823 19,323,355 21,346,265
Customer Service and Accounting 7,795,173 8,592,781 7,764,734 7,937,264
Administrative and General 23,830,870 26,587,671 27,116,694 28,934,902
Total O&M Expenses 290,876,323 316,328,235 277,750,555 259,952,444
Depreciation 32,318,760 36,795,626 36,311,939 36,749,007
TOTAL OPERATING EXPENSE 323,195,083 353,123,861 314,062,494 296,701,451
OPERATING INCOME 61,450,794 64,835,590 59,635,000 55,927,906
NON OPERATING INCOME/EXPENSE
Investment Income 3,779,453 5,279,518 5,308,639 3,941,884
Other Income 608,608 147,460 174,924 162,815
Interest Expense 30,550,676 30,376,866 30,354,669 29,933,939
Amortization 2,548,250 2,672,567 2,519,840 2,548,276
Net Non-Operating Items (28,710,866) (27,622,455) (27,390,946) (28,377,516)
INCOME BEFORE TRANSFERS 32,739,928 37,213,135 32,244,054 27,550,390
OPERATING TRANSFERS
City Dividend 23,387,004 24,000,000 23,259,897 24,500,000
Other Operating Transfers 34,796 324,000 42,796 385,137
NET INCOME 9,318,128 12,889,135 8,941,361 2,665,253
E – 192

ELECTRIC UTILITY
Experience Budget 12 Month Proposed
For Year For Year Actual Thru For Year
2008 2009 March 31 2010
CASH BASIS FINANCIAL INFORMATION
NET INCOME - FULL ACCRUAL 9,318,128 12,889,135 8,941,361 2,665,253
Adjustments to convert full accrual-based net income to Cash Available for Future Expansion:
Add Back Non-cash Expenses:
Depreciation, Amortization 34,896,358 39,531,914 38,831,779 39,326,631
Interest Expense 2,471,766 2,590,162 2,590,162 2,233,343
Production Expense (4,254,540) (3,000,000)
Deduct Cash Disbursements Excluded
From Expenses:
Capitalized Interest Expense (1,014,076) (590,451) (2,599,299) (1,000,000)
Non-cash Pension Cost Credit (197,485) (300,000) (300,000) (300,000)
Capital Transfers to other Funds:
Renewal & Replacement (17,655,501) (29,885,062) (27,639,205) (20,863,945)
Fleet Management
Postemployment Benefits Other Than Pensions 2,446,639 445,913 555,414
Emergency Repair Fund (526,255) (400,000) (400,000) (378,802)
Reserve Bond 10,000,000 10,000,000 5,000,000
Over (Under) Recovery of Fuel Costs
Bond Principal Payments (18,760,000) (28,180,719) (28,180,719) (24,237,218)
Increase in Inventory
Balance Available For
Reserve For Future Expansion 10,979,574 1,400,439 1,689,992 676
E – 193

ELECTRIC UTILITY
Experience Budget Proposed
For Year For Year For Year
2008 2009 2010
RETAIL BUSINESS SEGMENT
ELECTRIC REVENUE 168,380,826 180,633,577 173,631,621
ELECTRIC EXPENSES:
O&M Expenses (72,621,825) (81,469,825) (82,339,680)
Depreciation (32,318,760) (36,795,626) (36,749,007)
OPERATING INCOME 63,440,242 62,368,126 54,542,934
NON OPERATING INCOME/EXPENSE
Investment Income 3,779,453 5,279,518 3,941,884
Other Income 608,608 147,460 162,815
Interest Expense (30,550,676) (30,376,866) (29,933,939)
Amortization (2,548,250) (2,672,567) (2,548,276)
Net Non-Operating Items (28,710,866) (27,622,455) (28,377,516)
INCOME BEFORE TRANSFERS 34,729,376 34,745,671 26,165,418
Doit Transfer (321,137)
Fleet Transfer (34,796) (324,000) (64,000)
CITY DIVIDEND (23,387,004) (24,000,000) (24,500,000)
NET INCOME 11,307,576 10,421,671 1,280,281
FUEL COST RECOVERY BUSINESS SEGMENT
ELECTRIC REVENUE 187,373,134 219,101,210 159,414,322
ELECTRIC EXPENSES:
O&M Expenses (187,343,786) (219,037,489) (159,384,974)
Depreciation (29,348) (63,721) (29,348)
OPERATING INCOME
WHOLESALE BUSINESS SEGMENT
ELECTRIC REVENUE 28,891,917 18,224,664 19,583,414
ELECTRIC EXPENSES:
O&M Expenses (30,881,365) (15,757,200) (18,198,442)
OPERATING GAIN (LOSS) (1,989,448) 2,467,464 1,384,972
E – 194

ELECTRIC UTILITY
Experience Budget 12 MONTH Proposed
For Year For Year Actual Thru For Year
2008 2009 Mar 31 2010
ELECTRIC REVENUE
Sales of Electricity
Customer Charge 7,343,010 9,488,726 8,110,732 9,392,934
Energy Charge 72,655,257 79,737,057 72,659,487 72,071,681
Surcharge 5,455,991 6,174,916 5,627,876 5,726,315
SUB-TOTAL 85,454,259 95,400,699 86,398,096 87,190,930
Commercial & Industrial Sales
General Service 14,607,473 15,408,869 14,198,980 14,736,551
General Service Demand 24,760,133 24,197,977 24,507,680 24,198,997
General Service Large Demand 13,346,059 11,677,887 13,479,120 13,528,102
Interruptible 1,472,192 1,257,751 1,459,183 1,323,644
Extra Large Demand 3,957 3,697,364 4,617 3,832,332
Contract 2,032,992 1,401,199 1,785,085 202,616
SUB-TOTAL 56,222,806 57,641,047 55,434,664 57,822,242
Private Area Lights 2,813,762 2,795,166 2,803,458 2,617,190
SUB-TOTAL 2,813,762 2,795,166 2,803,458 2,617,190
Public Street & Highway Lighting
Unmetered Lighting 2,906,064 3,163,206 3,063,337 3,341,009
SUB-TOTAL 2,906,064 3,163,206 3,063,337 3,341,009
Roadway Lighting 1,225,964 1,140,001 1,236,166 1,243,940
SUB-TOTAL 1,225,964 1,140,001 1,236,166 1,243,940
Fuel 187,373,134 219,101,210 188,694,058 159,414,322
Environmental Costs 3,961,633 5,041,193 5,790,133 7,912,485
Conservation 403,587 372,289 372,091 386,214
SUB-TOTAL 191,738,354 224,514,692 194,856,282 167,713,021
Sales for Resale 26,628,851 17,613,650 13,799,220 16,272,526
Capacity Charges 835,742 143,651
Accrued Electric Revenue 870,807 2,669,324
Liquidated Damages
SUB-TOTAL 28,335,400 17,613,650 13,942,871 18,941,850
E – 195

ELECTRIC UTILITY
Experience Budget 12 MONTH Proposed
For Year For Year Actual Thru For Year
2008 2009 Mar 31 2010
TOTAL SALES OF ELECTRICITY 368,696,609 402,268,461 357,734,874 338,870,182
Other Electric Revenues
PSC & Gross Receipts Tax 8,484,664 9,588,546 8,529,134 7,949,265
Penalty Charges 1,541,294 1,451,360 1,582,475 1,441,723
SUB-TOTAL 10,025,958 11,039,906 10,111,609 9,390,988
Miscellaneous Service Revenue
Pole Attachments 1,960,583 1,566,514 1,684,256 1,577,340
Facilities Charges 598,777 611,220 605,438 631,658
Connection Fees 499,095 520,000 477,464 490,000
Wheeling Fees 556,517 611,014 582,495 641,564
Electric portion of Bad Check Charges 153,133 155,243 139,102 125,000
Byproduct Revenue 1,309,649 705,748 1,179,382 233,380
All Other 353,021 574,953
SUB-TOTAL 5,430,775 4,169,739 5,243,091 3,698,942
TOTAL OTHER ELECTRIC
REVENUES 15,456,733 15,209,645 15,354,700 13,089,930
TOTAL ELECTRIC OPERATING
REVENUES 384,153,342 417,478,106 373,089,574 351,960,112
Other Retail Services
Facilities-Tower Rental 89,302 101,811 95,079 131,845
Surge Suppression 300,403 328,622 313,666 357,400
Fiber Rental 102,831 50,912 199,174 180,000
SUB-TOTAL 492,535 481,345 607,919 669,245
TOTAL UTILITY OPERATING
REVENUES 384,645,877 417,959,451 373,697,493 352,629,357
E – 196

ELECTRIC UTILITY
Experience Budget 12 MONTH Proposed
For Year For Year Actual Thru For Year
2008 2009 Mar 31 2010
PERSONNEL SERVICES 37,966,157 41,400,234 40,779,338 43,604,676
OPERATING EXPENSES
Rental-Fleet Mgmt Equipment 442,550 623,459 496,919 626,315
Gasoline-Fleet Mgmt Equipment 548,248 736,761 492,127 520,338
Maintenance-Fleet Mgmt Equipment 601,547 666,210 606,637 560,440
Uninsured Loss Reimbursement 1,250 1,000 1,000 1,250
Insurance - Fire 1,475,420 1,494,592 1,572,396 1,513,360
Insurance - Position Bond 3,484 3,758 3,800
Self-Insurance Services 756,336 712,461 1,090,629 748,087
Water Utility Service 128,936 170,950 121,026 151,100
Purchasing & Stores Service 1,191,152 1,253,844 1,191,152 1,253,844
Stormwater Utility Fees 12,683 6,850 14,797 17,250
General Fund Services 4,335,244 4,694,241 4,340,491 4,351,733
Electric Utility Service 831,970 780,051 805,315 809,033
Wastewater Services 56,465 57,535 56,177 62,000
Other City Department Charges 226,615 147,076 148,378 42,860
Legal Fees - City To Electric 3,035 2,500 4,369 3,100
Intra Departmental Charges 269,658 148,928 219,577 142,790
Intra-dept Charges - PC & Network Support 1,044,813 1,036,193 1,019,231 1,051,497
Wastewater Re-use Charges 279,907 340,000 329,677 290,000
Intra-Departmental Charges - Telephone 273,568 311,029 275,266 312,783
Intra-Departmental Charges - Radios 126,224 126,037 126,136 137,974
Intra-Departmental Charges - Facilities 759,311 730,549 723,091 641,290
Intra-Departmental Charges - Janitorial 517,440 544,561 517,383 552,009
Intra-Departmental Charges - IT Operations 2,963,271 3,119,232 2,963,271 3,011,148
Contigency 884,251
Contractual Services 8,331,130 11,811,653 8,011,041 10,426,243
Legal Fees 156,085 334,172 180,010 313,692
Engineering - Basic 35,815 148,350 58,142 74,400
Banking Service 82,107 79,970 86,557 83,749
Professional Services 65,099 50,000 40,085 70,000
Insurance Consultant
Advertising 93,808 207,310 99,546 182,310
Annual Audit 108 70,000 82,123 40,000
Promotions/Public Relations 53,356 60,500 43,155 35,020
Paying Agent,Trustee Fees 5,000 5,750
Interdepartmental Solid Waste Service 137,617 101,573 121,403 143,700
Debt Issue Costs 5,898 5,898
Contract Labor 329,895 669,737 424,246 340,824
Temporary Contract Labor 1,446,504 583,615 1,933,574 627,373
Utility Service-Polk County 1,050 1,050
Office Supplies 197,729 160,522 186,593 162,840
E – 197

ELECTRIC UTILITY
Experience Budget 12 MONTH Proposed
For Year For Year Actual Thru For Year
2008 2009 Mar 31 2010
Equipment - Noncapital 89,887 267,226 87,095 231,200
All Other Materials & Supplies 264,320 308,652 429,154 309,122
Uniforms 103,001 126,840 99,567 119,415
Chemicals 670,850 886,480 784,947 2,092,880
Tools & Implements 155,927 123,880 160,711 148,182
Auto/Heavy Equipment Fuel 298,081 226,000 273,315 256,000
Personal Safety Equipment 133,711 126,315 143,194 127,009
Parts For Equipment 1,732,083 1,831,829 1,453,868 1,951,049
Materials 3,288,426 2,202,806 3,305,530 2,085,286
Use Tax Allocation 4,440 50,165 3,658 46,700
Materials - Default Purchasing Card 0 5,093
Lubricants 109,301 90,050 113,866 100,950
Computer Software 1,134 55,311 1,099 45,225
Truck Wire 182,968 75,022 163,453 75,022
Sales of Pet Coke/Coal (6,866) 6,024
Petroleum Coke 74,847 16,034
Coal 80,545,887 90,121,783 84,329,028 93,223,756
Commission/Fees - Fuel Hedges 24,099 25,000 11,934
Fuel-Pool Operations 510,401 480,000 578,280 510,000
#2 Oil 575,786 209,295 533,944 33,791
#6 Oil 161,056 88,582
Natural Gas 88,744,450 151,350,255 78,450,796 70,055,340
Natural Gas Demand Charge 11,607,313 15,365,099 12,402,024 15,278,699
Sale of Fuel -- NG 2,486,680 3,459,771
Fuel Hedging Activity 6,572,954 (1,736,888) 4,402,324 10,023,137
Limestone 1,034,312 1,500,000 1,272,742 1,500,000
Purchased Power 57,101,678 11,877,160 49,351,239 22,954,922
Leases 233,570 241,543 240,595 263,344
Rentals 246,231 244,631 253,194 215,275
Repair Of Equipment 664,045 797,084 507,803 766,120
Printing & Photography 43,356 52,500 44,364 48,700
Postage & Mailing 629,171 775,555 637,325 775,962
Subscription & Membership 448,819 503,544 515,261 529,278
Telephone, Communications 122,925 136,636 131,844 109,786
Travel 41,049 115,689 36,479 99,270
Contigency 375,000 711,429
Training 257,796 363,638 277,173 371,234
All Other Sundry Charges 30,838 36,295 28,670 31,876
Ad Valorem Taxes 8,496 25,650 21,216 25,650
Florida Public Service Commission 58,509 58,068 55,882 48,141
Gross Receipts Tax Expense 8,715,910 9,530,478 8,758,082 7,901,124
E – 198

ELECTRIC UTILITY
Experience Budget 12 MONTH Proposed
For Year For Year Actual Thru For Year
2008 2009 Mar 31 2010
Miscellaneous Tax Expense
Software License & Maintenance 434,106 756,452 462,491 508,414
Licenses & Permits 316,163 452,801 352,418 476,581
Car Washing 996 1,046
Refund Of Prior Years Revenue 6,082
Bad Debt Expense 2,001,922 1,370,825 1,952,370 1,490,000
Gift Certificates 12,729 24,795 3,860 47,925
Contribution to Chamber of Commerce 94,300 95,000 36,075 30,000
Customer Rebates 15,100 128,500 22,800 128,500
Analytical Services - Rating Agencies 28,575 38,036 18,575 15,839
Interest Expense 25,216,053 26,911,483 30,345,331 28,684,757
Capitalized Interest Expense (1,014,076) (590,451) (2,599,299) (1,000,000)
Interest Accretion 2,471,760 2,590,162 2,590,162 2,233,343
Remarketing Fees/Liquidity Fees 180,262 1,427,636 8,251
Equipment - Capital 54,716 51,412
Amortization 2,548,250 2,672,567 2,511,485 2,548,276
Depreciation-Plant 32,348,108 35,375,660 35,341,291 36,778,355
Depreciation-Negative Salvage Value A (0) 1,483,687 1,000,000
Loss On Disposal of Fixed Assets 3,668,101
Transfer To General Fund 23,387,004 24,000,000 23,259,897 24,500,000
Tranfer to Public Improvement Fund 62,394
Transfer to Fleet Mgmt Reserve 34,796 324,000 42,796 64,000
Transfer To Information Technology 258,743
Recoveries-Intra Department Charges (2,494,469) (268,500) (1,952,094) (274,400)
Recoveries-Materials (73,993) (4,000) (75,147) (34,000)
Recoveries-From Outside City (1,116,809) (334,932) (452,197) (328,327)
Recoveries-Other Funds (1,515,471) (1,719,438) (1,518,710) (1,711,638)
Recoveries-Fuel
Recoveries-For Water Allocations (278,770) (315,901) (272,727) (291,395)
Recoveries - Grant
OUC Coal Expense (32,218,355) (36,048,713) (33,731,611) (37,289,502)
OUC Other Fuel Expense (580,403) (600,000) (628,224) (600,000)
OUC Expense (6,151,670) (8,052,069) (6,598,660) (7,756,700)
OUC Admin & General Expense (1,381,077) (1,426,396) (1,323,304) (1,332,411)
Fuel Costs Recovery (SCR (1,215,206)
341,749,652 369,097,060 329,460,357 310,464,127
E – 199

LAKELAND ELECTRIC UTILITY
RENEWAL AND REPLACEMENT PROJECTS BUDGET FOR 2009-2010
Less OUC Total
Project Or Recoveries Project
Amount Amount Amount
Energy Production
CLP4034 Larsen Canal Seawall Replacement 300,000 300,000
CLP4036 Larsen Compressed Air System Upgrade 78,000 78,000
CLP4037 Larsen Fire Protection Upgrades 100,000 100,000
CMP5200 JT U3 Underground Cable Rpl 80,000 32,000 48,000
CMP5313 JT U3 CEMS Analyzer Repl 90,000 36,000 54,000
CMP5318 U8 CEMS Analyzer Repl 30,000 30,000
CMP5362 JT U3 Reheat Condenser Recovery Pump 70,000 28,000 42,000
CMP5369 U5 HRSG Manual Header Drains 50,000 50,000
CMP5370 U5 HRSG Pipe Penetrations Upgrade 30,000 30,000
CMP5377 CM Control Room Roof Upgrade 65,000 16,679 48,321
CMP5407 U5 HRSG Superheater Damping System 200,000 200,000
CMP5417 U5 CT Cooling Tower Fan Motor Rebuild 90,000 90,000
CMP5431 Larsen GT Batteries Replacement 30,000 30,000
CMP5432 U8 Build PM Program 75,000 75,000
CMP5433 CM Control Room Upgrade 190,000 48,754 141,246
CMP5436 U5 Cooling Tower Deck Water Supply 10,000 10,000
CMP5438 U5 Build PM Program 100,000 100,000
CMP5439 U2 Oil Yard Piping Supports 175,000 175,000
CMP5440 JT U3 Bottom Ash Conveyor Replacement 250,000 100,000 150,000
CMP5445 PCOM Gas Pipeline Isolation Valve Replacement 205,000 28,700 176,300
CMP5446 PCOM Spill Prevention System 19,000 2,660 16,340
CMP5447 PCOM Laser Shaft Alignment System 14,500 2,030 12,470
CWP5449 Winston Station Service Reduction 100,000 100,000
CPP6502 PCM Comm Equip/2-Way Radios 10,000 1,400 8,600
CPP6503 PCM Plant Safety Equipment 10,000 1,400 8,600
CPP6504 PCM Environmental Tools-Cptl 3,500 490 3,010
CPP6506 PCM Lab Test Equipment 20,000 2,800 17,200
CPP6509 PCM Plant A/C and Air Handler Contingency 50,000 7,000 43,000
CPP6529 PCM Five Year Coatings Plan 1,000,000 140,000 860,000
CPP7219 COL R&R Capital Resources 403,150 403,150
Energy Production Sub-Total 3,848,150 447,913 3,400,237
Energy Delivery
CDE4001 Major Road Improv/Reloc 275,000 275,000
CDG4003 Engineering Project Support 115,000 115,000
CDS4006 Purchs New Electric Meters 200,000 200,000
CDG6001 Lt Proj Resources 20,000 20,000
CDG6138 R&R Capital Project Resources 4,800,145 4,800,145
CDE4010 Transmission Pole Repl 35,000 35,000
CDE4045 Transmission Wood Poles Inspection/Retreatment 20,000 20,000
CDS6085 Various Breaker Replacements 67,000 67,000
CDS6086 Various Regulator Controls Replacements 5,000 5,000
CDS6117 69KV Switch Upgrades 18,000 18,000
CDS6153 McIntosh P-744 69KV Breaker Upgrade 73,850 73,850
CDS6154 Security Cameras & Motion Detection 20,000 20,000
CDE4003 Transformer Repl-UG Dist 200,000 200,000
CDE4004 Transformer Repl-UG Dist 175,000 175,000
CDG4005 Major Line & Safety Equip 66,200 66,200
CDE4006 Dist System Eq Replace 15,000 15,000
CDE4007 Line Switch Installation 25,000 25,000
CDE4008 Padmount Switch Install 60,000 60,000
CDE4011 Distribution Pole Repl 110,000 110,000
E – 200

LAKELAND ELECTRIC UTILITY
RENEWAL AND REPLACEMENT PROJECTS BUDGET FOR 2009-2010
Less OUC Total
Project Or Recoveries Project
Amount Amount Amount
CDE4020 Roadway Lighting Installations 90,000 15,000 75,000
CDE4025 Public Works Lighting Projects Support 30,000 30,000
CEE4033 Parks & Rec Lighting Project 20,000 20,000
CDB4038 ED-Maximo Strategic Asset Management 127,500 127,500
CDE4040 Private Area Lighting Installation 160,000 10,000 150,000
CDE4045 Distribution Wood Poles Inspection/Retreatment 400,000 400,000
CDP4112 CMA156 Current Amplifier 16,500 16,500
CDP4113 Advanced TransPlay Software 2,600 2,600
CDE4114 Dranefield D374 Extension 225,000 225,000
CDE4115 New Socrum Circuit Q334 300,000 300,000
CDE4117 Rebuild Existing Orangedale Circuit V374 250,000 250,000
CDS4122 Substations Animal Protection 15,000 15,000
CDS4123 Substations Fence Replacement & Upgrds 25,000 25,000
CDS4124 Substations Grid Rock Addition 5,000 5,000
CDB4126 Desktop Servers 8,000 8,000
CDB4127 OMS Phase III 40,000 40,000
CDO4128 Pole Yard Rd. Improvements 22,500 22,500
CDS4129 Line Hose Tester for Apparatus Shop 17,000 17,000
CDE4219 Phase Identification System Equipment 17,000 17,000
CDS4222 Battery Bank Replacement 40,000 40,000
CDS4225 GPS Receiver for Omicron Testers 4,200 4,200
CDS4229 Portable Recording Meter 7,000 7,000
CDE4232 Capacitor Station Installation 100,000 100,000
CDE4500 Subdiv & Comm Development 267,500 67,500 200,000
CDE4502 New OH Residential Svc 25,000 25,000
CDE4503 New UG Residential Svc 82,000 7,000 75,000
CDE4504 Upgr OH Residential Svc 10,000 10,000
CDE4505 Upgr UG Residential Svc 5,000 5,000
CDE4506 OH Line Extensions 25,000 25,000
CDE4507 UG Line Extensions 15,000 15,000
CDE4508 OH New Comm Svc GS 25,000 25,000
CDE4509 UG New Comm Svc GS 45,000 45,000
CDE4510 OH Upgr Comm Svc 35,000 35,000
CDE4511 UG Upgr Comm Svc 50,000 10,000 40,000
CDE4512 OH New Comm Svc GSD 32,000 2,000 30,000
CDE4513 UG New Comm Svc GSD 260,000 10,000 250,000
CDE4515 UG New Comm Svc GSLD 155,000 5,000 150,000
CDE6251 Reliability-Recloser Installation 150,000 150,000
CDE6260 Fault Indicator Installation 50,000 50,000
CDE6268 General Reliability Improvements 60,000 60,000
CDS6269 Replacement of Distribution Feeder Relays 44,000 44,000
CEE6274 UG Cable Upgrade for Substation Exits 30,000 30,000
CDS6282 Dist Substation Equip Replacement 35,000 35,000
CDC6284 SCADA/EMS Upgrade 258,000 258,000
ED6313 Voltage Complaints - Dist Upgrades 12,000 12,000
CDE6340 Minor Line Extensions and Switch Installations 50,000 50,000
CDS6346 Various 12KV Breaker Replacement FY 08 20,000 20,000
CDC6384 EMS XA/21 Upgrade #3 29,000 29,000
CDA5096 CROW Water Projects Easements 30,876 30,000 876
Energy Delivery Sub-Total 10,022,871 531,500 9,491,371
E – 201

LAKELAND ELECTRIC UTILITY
RENEWAL AND REPLACEMENT PROJECTS BUDGET FOR 2009-2010
Less OUC Total
Project Or Recoveries Project
Amount Amount Amount
Technical Support
CTC5111 Fiber Services Connections 184,000 95,500 88,500
CTR5702 Storm Panels Fifth Floor 5,000 5,000
CTR5710 HVAC Equipment Replacement 100,000 100,000
CIT4036 ED-Work Order System 39,600 39,600
CGM1796 IT Contingency 50,000 50,000
CIS4003 PC Systems Upgrade/Repl 40,000 40,000
CSS7040 PCM Copy Machines 7,000 980 6,020
CTS4701 Copy Machines 13,729 13,729
CCO5746 McIntosh Power Plant Resource Center 68,000 68,000
CCO4305 LE Admin Bldg - Roof Repairs 100,000 100,000
CTS5712 Major Equipment Purch 5,000 5,000
CTS5720 Furniture Requirements - Capital 25,000 25,000
SunEdison Partnership 30,000 30,000
Elevator Upgrades 30,000 30,000
CTS4651 Security Systems for E&W Building 10,000 10,000
Technical Support Sub-Total 707,329 96,480 610,849
Customer Service
CCS4101 Phone Recording Equipment 40,000 40,000
Web IVR Enhancement 100,000 100,000
CIT4106 UMS (Upgrades & Add'l Functionality) 194,161 194,161
CCS4114 UMS Upgvrade to V 7.4 119,271 119,271
LE Energy Efficient Electric Car 50,000 50,000
Customer Service Sub-Total 503,432 503,432
General Manager
CTR5001 - Power Academy 10,000 10,000
CDO7001 PCM Equip for Training Instructor-Capital 23,790 3,331 20,459
CDE4003 Transformer Repl-OH Dist 201,374 200,000 1,374
CED6326 Safety Capital Equipment 3,300 3,300
CFN4001 Forecasting Software 100,000 100,000
General Manager Sub Total 338,464 203,331 135,133
Grand Total 15,420,246 1,279,224 14,141,022
E – 202

Table of Contents
Capital Improvement Plan ............................................................................................ Section—F
CIP Overview .................................................................................................................. F-2
Transportation ................................................................................................................ F-5
Public Improvement ..................................................................................................... F-10
Downtown Community Redevelopment Area ........................................................... F-18
Mid Town Community Redevelopment Area ............................................................ F-19
Dixieland Community Redevelopment Area ............................................................. F-21
Parking .......................................................................................................................... F-22
Lakeland Center ........................................................................................................... F-23
Lakeland Linder Regional Airport .............................................................................. F-24
Stormwater ................................................................................................................... F-25
Wastewater Utility ........................................................................................................ F-28
Water Utility .................................................................................................................. F-35
Electric Utility ............................................................................................................... F-39
F-1 Fiscal Year 2009 Annual Budget

CIP Overview
The City’s 10-year CIP includes various fund types and balances. They are listed below with their Fiscal
Year 2010-2019 budget request totals.
The CIP was developed from departmental requests. These requests are based upon known
operational and project needs. They are also based upon the City’s Comprehensive Master Plan as well
as master plans developed for certain core services provided by the City.
Ten Year Capital Improvement Funds
Transportation Fund $ 85,125,243
Public Improvement Fund 142,567,275
Lakeland CRA Fund 16,327,000
Mid Town CRA Fund 35,988,991
Dixieland CRA Fund 3,701,727
Parking Fund 1,361,551
Lakeland Center Fund 3,550,000
Airport Fund 6,754,757
Stormwater Fund 47,536,504
Wastewater Fund 92,736,358
Water Fund 40,307,470
Lakeland Electric Fund 438,956,945
The CIP requests for Fiscal Year 2010 totals $83,640,641. This amount is comprised of the following
amounts by Fund:
Transportation Fund $ 21,093,680
Public Improvement Fund 15,490,043
Lakeland CRA Fund 1,710,472
Mid Town CRA Fund 3,757,913
Dixieland CRA Fund 400,349
Parking Fund 386,933
Lakeland Center Fund 400,000
Airport Fund 816,871
Stormwater Fund 4,723,296
Wastewater Fund 5,828,067
Water Fund 5,169,072
Lakeland Electric Fund 23,863,945
$ 83,640,641
F-2 Fiscal Year 2009 Annual Budget

CIP Overview
An informal CIP review committee was formed to review requests for changes or additions. This committee
consists of representatives from the City Manager’s office, the Finance Department and the requesting
department.
The request process begins each year when all departments are asked to complete an automated needs
assessment worksheet. This worksheet compiles information about the requesting party, justification for the
project or equipment, the amount(s) required, dates(s) required, implications of not proceeding with the
request and any sources of revenue associated with funding the request.
The CIP is developed using the following guidelines:
A capital improvement project is defined as a major construction expansion, purchase or major
repair/replacement of buildings, infrastructure or other property which has an estimated total
expenditure of $25,000 or more.
Except for emergency repairs, capital improvements are programmed and scheduled based
upon the City’s projected financial ability to purchase and maintain the capital project or
equipment.
Funding for capital expenditure items will come from the following sources:
Current year revenues from the Public Improvement Fund, Transportation Fund, Stormwater
Fund, Mid Town CRA Fund, Dixieland CRA Fund, Lakeland CRA Fund, Parking Fund, Lakeland
Electric Fund, Water Fund, Wastewater Fund, Lakeland Center Fund and Airport Funds.
Electric, Water and Wastewater Revenue Bonds - the Electric and Water/Wastewater funds are
operated by balancing total revenues and total expenditures. Revenue bonds are issued for
reasons such as increasing plant capacity, expanding a distribution system or to upgrade the
existing system. These bonds are always secured by the utility’s revenue stream.
Variable Rate Debt - this source of revenue is used to purchase capital items or develop
projects through the Sunshine State Governmental Financing Commission with a contractual
obligation specifying payment terms, including principal and interest to be paid over a period of
time.
Equity/Surplus Financing - This source of revenues are derived from surpluses generated in
each fund annually. By using accumulated surpluses, the City avoids paying interest on monies
borrowed.
The adopted 10-year CIP provides the necessary components of a comprehensive plan. It is updated
annually as needs and priorities change within the City’s large physical plant.
In summary, the City’s capital improvement plan is an economical and responsible financial plan to ensure
quality public services today and in the future.
Major Capital Projects Changes for FY 2010
Transportation Funds
$173k added to Parking Fund Contribution for Lighting project in parking garage
*Local Option Gas Taxes from Polk County are estimated to be approximately 10% lower than
originally estimated by the County. This shortfall is approximately $550k in FY2009 and $550k in
FY2010. This shortfall limits the City’s ability to add capital projects to the Transportation Fund in
the immediate future.
Public Improvement Fund
$810k for remodel of Heritage Town Center for Training Facility
The City of Lakeland owns and subsequently leases the Lakeland Regional Medical Center (LRMC)
to a non-profit medical group. The City recognized a 5.5% reduction in FY2009 budgeted revenues
associated with the lease and also plans for an additional reduction in lease revenues in FY2010.
This reduction in revenues has limited the City’s ability to increase the project budget for FY2010.
F-3 Fiscal Year 2009 Annual Budget

CIP Overview
Major Capital Projects Changes for FY 2010 (cont’d)
Mid Town CRA
The City of Lakeland anticipates a 16% reduction in Tax Increment Revenues within the Mid Town
CRA district in FY2010. This reduction is reflected through a reduction in miscellaneous landscape
and model block improvements.
Parking
$173k for Lighting project in Main and Orange Street Parking Garages
$115k for exterior coating of Main Street Garage
Water and Wastewater
As with many other municipalities around the country, the City of Lakeland has seen a substantial
reduction in new construction. This reduction in new construction has caused the impact fee
revenues for Wastewater projects to materially decrease in FY2009 and FY2010. This reduction
directly impacts the City’s ability to start new impact fee projects in FY2010, which are reflected in
the 10-year capital improvement fund.
Electric
The Electric Utility reduced its planned transfer of $37.1 million from its operating accounts to its
capital fund in FY2010 to $23.8 million. This reduction is primarily a result of a recessed economy
within Lakeland Electric’s service territory. As noted within the other capital funds, this reduction will
have a direct impact on the number of new projects the utility can start in FY2010.
The prior year showed a capital improvement plan for the City’s Solid Waste Division. No qualifying capital
projects are scheduled for this division within the next 10 years, subsequently removing the need for a
supporting worksheet.
The prior year showed a capital improvement plan for the City’s Cemetery Division. This Division’s capital
requirements will now be funded and captured within the Public Improvement Fund.
There are no material additional operating costs anticipated in direct relation to the completion of the noted
capital projects. Because most of the projects are either Renewal & Replacement (R&R) or acquisition
related, they will not have any identifiable efficiencies within FY2010.
Did you know…
Lake Mirror was first known as Deep
Lake, then called Bushy Lake and
finally named Lake Mirror because
objects were so perfectly reflected in
the waters.
F-4 Fiscal Year 2009 Annual Budget

F – 5
TRANSPORTATION
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Local Option Gas Tax - 6 cents 2,276,308 2,300,000 2,307,000 2,314,000 2,321,000 2,328,000 2,335,000 2,342,000 2,349,000 2,356,000 2,363,000
Local Option Gas Tax - 5 cents 1,456,815 1,458,000 1,462,000 1,466,000 1,470,000 1,474,000 1,478,000 1,482,000 1,486,000 1,490,000 1,494,000
State Revenue Sharing Gas Tax - 8th cent 724,500 750,000 752,000 754,000 756,000 758,000 760,000 762,000 764,000 766,000 768,000
Local Option Gas Tax - 9th cent 461,182 462,000 463,000 464,000 465,000 466,000 467,000 468,000 469,000 470,000 471,000
Investments & Earnings 275,000 92,461 92,623 92,785 92,946 106,409 133,243 133,474 133,705 133,936 134,167
Special Assessments - Alleys, Sts & Sidewalks 14,703 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Impact Fees - District 1 3,436,814 1,087,053 2,126,871 537,053 1,987,053 537,053 537,053 537,053 537,053 537,053 537,053
Impact Fees - District 2 3,293,094 325,000 325,000 325,000 625,000 625,000 625,000 625,000 625,000 625,000 625,000
Impact Fees - District 3 280,000 540,000 540,000 540,000 640,000 640,000 640,000 471,178
Bond Issue - East-West Connector 2,200,000 6,800,000
Internal Loan - East-West Connector 8,671,508
County Grant - E-W Connector (Applied to prin) 2,200,000
Fed Grant - E-W Connector (Applied to prin) 3,600,000
Bond Issue - Waring Road 4,500,000
Internal Loan - Carpenter's Way 2,000,000 2,000,000
OTTED Grant - Fairbanks/Bella Vista 543,434
OTTED Grant - Signalization of Ramps County Line/I-4 1,052,700
FDOT Grants:
Socrum Loop / I-4 Interchange 7,797
Wabash / Sloan Sidewalk (GJ Blvd) 210,705
Lime Street Two-Way Conversion 215,319
Sidewalk Impr - Bartow Rd & Main St. 50,765
USF Campus Development Agreement - SR33 5,096,906
JPA for Intown Bypass Phase 2 149,764
Robson St Neighborhood Sidewalk 31,664
Transfer from CRA 24,221
FDOT Traffic Signal Maintenance Reimbursement 164,091 169,014 174,084 179,307 184,686 190,226 195,933 201,811 207,866 214,102 220,525
Transfer from PIF - N.Florida Ave Median Closure
Developer Contributions 57,841
Unappropriated Surplus 1,187,878 605,152 20,218 81,879 (29,523) (146,653) 47,271 195,497 (233,050) (196,340) (304,035)
TOTAL REVENUES 39,683,009 21,093,680 8,267,796 6,759,023 8,517,162 6,983,036 7,223,500 7,223,012 6,343,574 6,400,751 6,313,710
EXPENSES:
Sidewalk Projects 2,083,020 1,016,075 856,237 863,004 834,394 856,426 879,119 902,493 926,567 951,365 889,215
Street Resurfacing and Sealing 2,224,000 2,256,085 2,393,651 2,326,706 2,360,257 2,494,310 2,443,875 2,978,958 2,614,568 2,550,711 2,587,397
Street Improvements 26,392,372 14,739,520 1,239,520 1,239,520 964,520 964,520 964,520 964,520 964,520 964,520 964,520
Impact Fee Projects - District 1 3,436,814 1,087,053 2,126,871 537,053 1,987,053 537,053 537,053 537,053 537,053 537,053 537,053
Impact Fee Projects - District 2 3,293,094 325,000 325,000 325,000 625,000 625,000 625,000 625,000 625,000 625,000 625,000
Impact Fee Projects - District 3 280,000 540,000 540,000 540,000 640,000 640,000 640,000 471,178
Traffic Operations Projects 520,542 392,014 411,584 417,807 424,186 570,726 403,933 546,811 551,866 573,102 586,525
Miscellaneous Improvements 745,582 181,000 106,000 181,000 525,000 183,000 108,000 183,000 110,000 185,000 110,000
Contributions to Other Funds 707,585 556,933 268,933 328,933 156,752 112,000 622,000 14,000 14,000 14,000 14,000
TOTAL EXPENSES 39,683,009 21,093,680 8,267,796 6,759,023 8,517,162 6,983,036 7,223,500 7,223,012 6,343,574 6,400,751 6,313,710

TRANSPORTATION
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
F – 6
UNAPPROPRIATED SURPLUS:
Beginning Balance 2,841,791 1,653,913 1,048,760 1,028,542 946,664 976,187 1,122,840 1,075,569 880,072 1,113,122 1,309,462
Sources/(Uses) (1,187,878) (605,152) (20,218) (81,879) 29,523 146,653 (47,271) (195,497) 233,050 196,340 304,035
Ending Balance 1,653,913 1,048,760 1,028,542 946,664 976,187 1,122,840 1,075,569 880,072 1,113,122 1,309,462 1,613,497
SIDEWALK PROJECTS:
Sidewalk Repair & Replacement (includes ADA) 725,000 672,075 692,237 713,004 734,394 756,426 779,119 802,493 826,567 851,365 789,215
George Jenkins Blvd. Sidewalk 377,138
Sidewalk Contingency - Developer Contrib. 227,386
Bartow Rd. & Main Street 51,599
Highland Dr. from Old 37 to S. Florida Ave. 82,552
SR 33 (Old Combee Rd/N. Socrum Loop Rd) 68,000
Central Ave Sidewalk-Sikes Blvd. to Ruby St. 240,000
Deter Rd. from Hallam Dr. to Lake Miriam Dr. 87,500
Skipper Place, Glendale St. to Regency Apts. 17,000
Pablo Street & Windsor Street Sidewalks 37,000
Sidewalks for Collector Streets 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Crystal Lake Dr (New Jersey Rd. to Lake Hollingsworth 43,500 Dr) 246,500
Lime Street Brick Crosswalks @ Massachusetts & Iowa 260,282
Lake Parker Ave Sidewalk 1,500
Robson Street Neighborhood Sidewalk 393
Ariana Street from Unitah Ave. to S. Dakota Ave. 5,670 10,000 110,000
Buckingham Avenue from Edgewood Drive to Carleton St 150,000
TOTAL SIDEWALK PROJECTS 2,083,020 1,016,075 856,237 863,004 834,394 856,426 879,119 902,493 926,567 951,365 889,215
STREET RESURFACING AND SEALING PROJECTS:
Street Resurfacing and Sealing 2,139,000 2,171,085 2,203,651 2,236,706 2,270,257 2,304,310 2,338,875 2,373,958 2,409,568 2,445,711 2,482,397
Pavement Markings 85,000 85,000 90,000 90,000 90,000 90,000 105,000 105,000 105,000 105,000 105,000
Socrum Loop Road Resurfacing 500,000
Pavement Management Information System 100,000 100,000 100,000
TOTAL STREET RESURFACING PROJECTS 2,224,000 2,256,085 2,393,651 2,326,706 2,360,257 2,494,310 2,443,875 2,978,958 2,614,568 2,550,711 2,587,397

TRANSPORTATION
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
STREET IMPROVEMENT PROJECTS:
Undesignated Projects 44,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Alley Maintenance & Improvements 50,000 50,000 50,000 50,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000
Edgewood Dr. Widening - Debt Service, City share (To'16) 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Intersection Impr - Beacon / Lincoln / Harden / S. Fl.309,848
N. Combee Road Intersection Realignment 46,914
Fairbanks Street Improvement 39,313
Lime Street - Two Way Conversion 335,940
Medulla / Waring Road Imps. 3,516
Sleepy Hill Road - 98 to Kathleen Rd. (4-lane) 4,360
FDOT-Rd Impr Socrum Loop Rd/I-4 Interchange 295
FDOT- JPA for Lakeland In-Town By Pass Phase II 149,764
Downtown Brick Crosswalks 85,511
East-West Connector 10,872,983 6,800,000
East-West Connector (Grant rev applied to principal) 5,800,000
East-West Connector (Debt Service on Bond) to 2028 753,114 753,114 753,114 453,114 453,114 453,114 453,114 453,114 453,114 453,114
N. Florida Ave. Median Imp. (Peachtree St & Oak St)122,360
Waring Road Extension 4,500,000
Waring Road Extension (City share of debt service) 286,406 286,406 286,406 286,406 286,406 286,406 286,406 286,406 286,406 286,406
North Lakeland Stormwater Master Plan - Land Acquisition 182,910
Ingraham Ave @ FSC Raised Brick Crosswalks 95,052
USF Campus Development Agreement - SR33 5,096,906
Carpenter's Way (D/S for $4.0 Million paid by Imp Fees) 2,000,000 2,000,000
OTTED Grant - Signalization of Ramps County Line/I-4 1,052,700
North Florida Ave Widening 200,000
F – 7
TOTAL STREET IMPROVEMENT PROJECTS 26,392,372 14,739,520 1,239,520 1,239,520 964,520 964,520 964,520 964,520 964,520 964,520 964,520

F – 8
TRANSPORTATION
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
TRANSPORTATION IMPACT FEE PROJECTS:
District 1:
In-Town-By-Pass - Bartow Rd to George Jenkins Blvd.69,694
Sleepy Hill - Debt Service on City Share 550,800 550,000 1,589,818 450,000
Carpenter's Way Imp. (Corporate to Wedgewood) 459,564
Carpenter's Way Debt Service (10 years) 537,053 537,053 537,053 537,053 537,053 537,053 537,053 537,053 537,053 537,053 537,053
Fairbanks Street Improvement 1,754,703
Signalization of Ramps County Line/I-4 15,000
Highway 33 Road Improvements 50,000 1,000,000
District 2:
Waring Road Extension 1,443,652
Waring Road Extension (Impact Fee share of debt service) 325,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000
Beacon Rd Extension 214,598
Wabash Ave Extension 460,629
East-West Connector 1,174,215 300,000 300,000 300,000 300,000 300,000 300,000 300,000
District 3:
Lk. Miriam Dr. (S.R. 37. - Cleveland Heights Blvd.) 140,000
Debt Service - Edgewood Dr Widening (Paid in '16) 140,000 540,000 540,000 540,000 640,000 640,000 640,000 471,178
TOTAL TRANS. IMPACT FEE PROJECTS 7,009,908 1,952,053 2,991,871 1,402,053 3,252,053 1,802,053 1,802,053 1,633,231 1,162,053 1,162,053 1,162,053
TRAFFIC PROJECTS:
Traffic Calming Projects 50,906 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Undesignated Projects 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Traffic Sign Rehabilitation 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Pedestrian Safety Awareness Campaign 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
ITS Maintenance 13,254 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Flashing Signal Upgrades 66,000
Painting of Traffic Signal Structures 15,000
Victoria Manor Apts - Traffic Signal 60,000
Light Emitting Diode (LED) Signal lamp replacement 26,746 25,500 50,000 51,000 52,000 53,000 53,000 55,000 57,000 59,000 61,000
Socrum Loop Rd @ Old Combee Rd (Signal Re-Build) 132,000
MLK @ 5th St Traffic Signal Re-Build 140,000
Ingraham Av @ Parker St Traffic Signal Re-Build 145,000
Ingraham Av @ Main St Traffic Signal Re-Build 150,000
Traffic Studies and Analysis 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
FHWA Regulatory and Warning Signage Upgrade 32,500 32,500 32,500 32,500 32,500 32,500
Advanced Traffic Management System O & M 164,091 169,014 174,084 179,307 184,686 190,226 195,933 201,811 207,866 214,102 220,525
Harden/Grasslands Traffic Signal 2,045
Socrum Loop @ Daughtery Rd Traffic Signal Re-build 135,000
Traffic Counter Replacement 10,000
TOTAL TRAFFIC PROJECTS 520,542 392,014 411,584 417,807 424,186 570,726 403,933 546,811 551,866 573,102 586,525

F – 9
TRANSPORTATION
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
MISCELLANEOUS IMPROVEMENT PROJECTS:
Survey for Citywide GIS Database 223
Contingency 89,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Oxford Lumber Company purchase 321,968
Replacement Cement Silo 10,704
Concrete Crushing 75,000 75,000 75,000 75,000 75,000
Tigertown - Resurface Parking Lot 225,000
Upgrade Alarm System 32,343
Office in C&M Warehouse 6,000
C&M Restroom 30,000
Sikes Blvd. Bridge Recoating 192,000
Electric Surveys 5,344
Concrete Truck 250,000
Roadway System Permit Recertification 6,000 6,000 6,000 8,000 8,000 8,000 8,000 10,000 10,000 10,000
TOTAL MISC. IMPROVEMENT PROJECTS 745,582 181,000 106,000 181,000 525,000 183,000 108,000 183,000 110,000 185,000 110,000
CONTRIBUTIONS TO OTHER FUNDS:
Parking System:
Orange Street Garage 418,752 130,000 306,000
Main Street Parking Garage 115,000 204,000
Debt service - Verizon property (10 yr Int. loan @ 5%) 88,933 88,933 88,933 88,933 44,752
Munn Park Surface Parking Lot Paving 13,500
Multi Space Parking Meters 16,400
Lighting Retrofit - Main and Orange Street Garage 173,000
Structural Inspection of Parking Garages 10,000 10,000 10,000 12,000 12,000 12,000 14,000 14,000 14,000 14,000
Debt Service - Lake Mirror Park 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Transfer to Mid-town CRA - Internal Loan Hope VI Project 70,000 70,000 70,000
TOTAL CONTRIB. TO OTHER FUNDS 707,585 556,933 268,933 328,933 156,752 112,000 622,000 14,000 14,000 14,000 14,000
TOTAL EXPENSES 39,683,009 21,093,680 8,267,796 6,759,023 8,517,162 6,983,036 7,223,500 7,223,012 6,343,574 6,400,751 6,313,710

F – 10
PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
LRMC Lease Payments 10,531,000 10,500,000 10,500,000 10,689,000 10,881,000 11,077,000 11,276,000 11,479,000 11,686,000 11,896,000 12,110,000
Investment Earnings 250,717 196,875 196,875 200,419 204,019 207,694 211,425 258,278 262,935 267,660 272,475
Miscellaneous Grant Revenues:
Beautification Grants (50%) 13,835
FRDAP Grants 150,000
Rotary Club - Common Ground 300,000
Kaliedescope / Common Ground 537,000
FDOT JPA-Landscape 92 to Iowa (Memorial Blvd III)27,670
FDOT JPA-Landscape Iowa-Lk Prkr (Memorial Blvd III) 33,435
FDOT-LAP Landscape I-4 and Hwy 98 (100%) 23,547
FDOT-I4 & Memorial Blvd Bridge Beautification 182,524
FDOT-I4 & Kathleen Interchange Landscape 281,158
Miscellaneous Internal Loans:
Coleman Bush Renovation (10 years) 1,165,000
USF Contribution / Loan through LEDC (7 yrs) 1,000,000 1,000,000
LPD - CAD / Reporting System Replacement (7 Yrs) 1,080,000
Heritage Town Center Training Facility 810,000
Transfers From:
Transportation Fund 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Impact Fee Fund:
Parks & Recreation 1,029,832 109,532 250,000 2,000,000 750,000 1,250,000
Police 500,000 500,000
Lake Mirror Park:
CRA contribution to debt service 250,000 350,000 350,000 350,000 350,000 350,000 350,000 250,000
Marchant Stadium Expansion Revenues:
State of Florida - Office of Tourism 466,668 466,668 466,668 466,668 466,668 466,668 466,668
Polk County Tourist Development Council 192,685 192,685 192,685 192,685 192,685 192,685 192,685
Detroit Tiger - Commissions 234,797 234,797 234,797 234,797 234,797 234,797 234,797
Detroit Tiger - Commissions-seating loan (Paid '16) 62,792 55,470 55,470 55,470 55,470 55,470 55,470 55,470
Detroit Tiger - Commissions-Fetzer loan (Paid '16) 140,625 140,625 140,625 140,625 140,625 140,625 140,625 140,625
Library Revenues:
County Library Cooperative 644,082 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 450,000
Fire Department Revenues:
Fire Protection Fees 373,706 300,000 250,000 250,000 200,000 200,000 175,000 175,000 175,000 175,000 175,000
Transfer from Imp. Fee Fund 200,000 200,000 200,000 200,000 200,000 89,301 275,000 450,000 150,000
Bonds Proceeds - Fire Station #7 3,000,000
Nextel Antenna Tower Lease 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Lakeland Vision 90,000
Oak Hill Cemetery - Fund Transfer 110,000
Contributions & Donations - Bleacher Repairs 25,000
Reimb. for Training Center D/S from User Depts (5 yrs) 112,426 112,426 112,426 112,426 112,426
Unappropriated Surplus - Used / (Generated) 4,730,959 (119,035) 1,023,472 408,071 269,657 299,837 (44,179) (51,376) (945,855) 1,018,615 (583,118)
TOTAL REVENUES 24,147,032 15,490,043 14,053,018 13,880,161 15,637,347 14,506,503 13,388,492 12,536,997 12,183,080 17,037,275 13,854,359

PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
EXPENSES:
Parks 6,540,602 2,576,531 3,373,632 3,158,654 3,249,147 3,069,147 3,939,147 2,743,851 1,915,000 2,405,270 610,003
Recreation 2,937,067 815,662 950,662 685,662 798,162 696,862 260,937 400,000 240,000 150,000 600,000
Parks & Recreation Impact Fee Projects 1,029,832 109,532 250,000 2,000,000 750,000 1,250,000
Library 704,082 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 450,000
Oak Hill Cemetery 28,200 53,250 68,300 23,350 103,400 3,450 43,500 3,550 31,600 3,650
Police Department 1,419,221 984,421 734,421 234,421 184,421 234,421 184,421 234,421 592,211
Fire Department 1,465,738 1,256,585 1,158,460 1,164,185 1,173,685 1,066,586 675,000 675,000 950,000 4,125,000 825,000
Non-Departmental 2,613,399 2,500,497 1,593,497 2,006,497 1,769,844 2,043,014 1,725,000 1,729,000 1,743,000 1,168,656 923,003
Contributions to Other Funds 7,437,091 7,018,615 5,989,096 6,112,441 6,238,737 6,343,071 6,400,536 6,511,225 6,539,320 8,956,749 9,192,703
TOTAL EXPENSES 24,147,032 15,490,043 14,053,018 13,880,161 15,637,347 14,506,503 13,388,492 12,536,997 12,183,080 17,037,275 13,854,359
UNAPPROPRIATED SURPLUS:
Beginning Balance 7,838,033 3,107,074 3,226,109 2,202,638 1,794,567 1,524,910 1,225,074 1,269,252 1,320,628 2,266,483 1,247,868
Sources/(Uses) (4,730,959) 119,035 (1,023,472) (408,071) (269,657) (299,837) 44,179 51,376 945,855 (1,018,615) 583,118
Ending Balance 3,107,074 3,226,109 2,202,638 1,794,567 1,524,910 1,225,074 1,269,252 1,320,628 2,266,483 1,247,868 1,830,986
F – 11
EXPENSES:
PARKS:
Beautification Projects (Partial Grant & 100% City Funded):
Neighborhood Beautification 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Beautification Projects (50% Grants):
Memorial Boulevard 27,670
Beautification Projects (100% Grants):
I-4 and U.S. 98 North 23,547
FDOT-I4 & Kathleen Interchange Landscape 281,158
I-4 & Memorial Bridge Beautification 182,524
Bryant Stadium Complex:
Henley Field Structural Inspections 3,750
Henley Field - Locker Room & Batting Cage 80,000
Bryant Stadium - Structural Repairs (Concrete) 10,253
Henley Field - Structural Repairs 300,000
Common Ground Park:
Park Construction 1,810,258
Crystal Grove Park:
Playground Replacement 120,000
Cypress Youth Complex:
Construction ($2.3m City & $500k Imp Fees) 177,977
Soccer Complex 4,444 500,000

F – 12
PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Dobbins Park:
Playground Replacement 200,000
Freedom Park:
Park Construction 192,926
Horney Park:
Playground 60,000
Lake Bonny Community Park:
Playground Replacement 180,000
Lake Mirror Park:
Hollis Gardens Sidewalk Lighting 95,000
Regency Hotel - Internal Loan Subsidy (Paid 2015) 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Lake Mirror Park - Construction 661,186
Lake Mirror Park - Debt Service (Paid 2018) 1,000,000 1,000,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 2,295,270
Internal Loan - Motel ($450,000 for 10 years @ 6.5%)59,485 59,485 59,485 59,507
Purchase Nally Property ($2,500/mo. for 15 years) 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Barnett Park Playground Replacement 200,000
Lake Mirror Loggia 45,824
Replace Wood Floor in Magnolia Building 100,000
Lake Parker Park:
Bathroom Renovations 100,000
Playground Replacement 180,000
Dog Park 75,000
Marchant Stadium:
Expansion - Debt Service (To 2015) 891,354 894,150 894,150 894,150 894,150 894,150 894,150
Expansion - Debt Service (To 2015) City Share 28,527 28,527 28,527 28,527 28,527 28,527 28,527
Seating - Int. Loan Debt Service (Paid in '16) 62,792 55,470 55,470 55,470 55,470 55,470 55,470 55,470
Marchant Stadium Structural Survey 5,000 5,000
Stadium Scoreboard - Debt Service paid in '10 45,740 22,899
Emergency Bleacher Repairs 25,000
Miami Park:
Playground Replacement 50,000
Peterson Park:
Playground Replacement 200,000
Sertoma Park:
Picnic Shed Replacement 40,000
Park Renovation 55,000

F – 13
PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Tigertown:
Stadium Facility Improvements (Debt paid in '16) 111,000 111,000 111,000 111,000 111,000 111,000 161,000 378,381
Minor League Field Fencing 85,000
Infield and Wall Improvements 100,000 50,000
Hanger #3 Renovations 100,000
H.V.A.C. Retrofit 200,000
Repair Kitchen Floor 28,000
Washington Park:
Playground Replacement 145,000
Webster Park:
Resurface Basketball Court 25,000
Playground Replacement 110,000
Westside / Southwest Complexes:
S.W./W.S. Complexes-Bathroom Upgrade 55,000
Southwest Complex - Clubhouse Remodel 125,000
Westside Complex Concession Stand Rehab 125,000
Woodlake Park:
Playground Replacement 100,000
Irrigation Projects:
Centralized Irrigation System 50,000 50,000
Sportsfield Projects:
Sports Field Lighting Upgrade 175,000
Sports Complex Scoreboard Replacement 50,000
Sports Field Lighting Replacement 150,000
Miscellaneous Parks Projects:
Park Consultant Design Services 25,000 25,000 25,000 25,000 25,000 25,000 30,000 30,000 30,000 30,000 30,000
In-Town Bypass Maintenance 5,175
Landscape Harden @ Lakeside Village Mall 25,513
Nursery Greenhouse and Facilities 13,190
Pavement Mgmt System - (Re-pave Park Paths) 28,309 50,000 50,000 50,000 50,000
Holiday Decorations 50,000 50,000
Lake Hunter Boat Ramp Picnic Pavilion 35,000
Interlachen Park - Camellia Garden 50,000
Bartow Highway Railroad Planting 30,000
Parks Signage Upgrade - City Wide 35,000
Southside Maintenance Facility 250,000
TOTAL PARKS 6,540,602 2,576,531 3,373,632 3,158,654 3,249,147 3,069,147 3,939,147 2,743,851 1,915,000 2,405,270 610,003

F – 14
PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
RECREATION:
Coleman Bush Building:
Building Renovation ($1,765,000 total project) 1,359,804
Debt Service - Paid off in 2014 236,917 236,917 236,917 236,917 236,917 236,917
Kelly Recreation Complex:
Kelly Rec - A/C & Expansion (City share of $1m project) 471,082
Kelly Rec - Replace Weight Room Equipment 56,440 10,000
Gandy/Kelly Rec Painting & Repair 60,000
Kelly Rec - Tennis Courts Relighting 120,000
Gandy Pool Heat Pump Replacement 58,000
Gandy Pool Gas Heater Replacement 40,000
Gandy & Simpson / Lane Lines 42,000
Gandy & Simpson Pools - Shade Awnings 30,000
Kelly Rec - Playground 85,000
Kelly Rec - Fence Tennis Courts 35,000
Gandy - Air / Heat Installed in Locker Rooms 52,000
Gandy Pool Deck Repair and Upgrade 90,000
Gym Roof Replacement 125,000
Lake Mirror Center:
Update Theater Lighting 9,769
Theater Ceiling / Seats / HVAC replacement 50,000 350,000
Sound System Improvements 26,000
Furniture Replacement 99,500
Northeast Recreation Complex:
Construction (9 million City + 1.5 million Imp Fees) 16,392 450,000
Debt Service - NE Rec Complex (7 years)
Debt Service - Rec Complex Property 143,745 143,745 143,745 143,745 143,745 143,745 35,937
Simpson Park:
Pool Deck Repair 120,050
Replace Weight Room Equipment 23,000
Land Acquisition 35,085
Bathroom Renovation 45,000
Roof Replacement 150,000
Playground Replacement 90,000
Gas Heater/Pool Blankets 165,000
Steel Outer Perimeter Fence 80,000
Simpson Park Pool Resurfacing 175,000
Veterans Park:
Overlaying Tennis Courts with 1" asphalt 72,032 75,000 75,000
Miscellaneous Recreation Projects:
Renovate Buildings and Playgrounds 139,751 100,000 100,000 100,000 100,000 150,000 150,000 150,000 150,000 150,000 150,000
Pool & Vacuum Pump, Valve Replacements 34,200
TOTAL RECREATION 2,937,067 815,662 950,662 685,662 798,162 696,862 260,937 400,000 240,000 150,000 600,000

F – 15
PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
P&R IMPACT FEE PROJECTS:
District 1:
Freedom Park 200,000
Simpson Park Land Acquisition 28,184
Impact Fee Study 2,640
Coleman Bush expansion 214,460
NE Rec Complex 250,000 2,000,000 500,000
District 2:
Common Ground 8,341
Capital & DS - Kelly Rec A/C & Exp. (Imp Fee share)326,207 109,532
Cypress Youth Complex 250,000 750,000 750,000
TOTAL P&R IMPACT FEE PROJECTS 1,029,832 109,532 250,000 2,000,000 750,000 1,250,000
LIBRARY:
Co-op Funded Projects:
Future Expansion Reserve 547,756 20,000 167,000 160,000 100,000 75,000 45,000 130,000 175,000
Library Furniture 27,000 25,000 100,000
Exterior lighting and signage - (Main) 32,455
Lobby Restroom Renovation (Main) 1,206 10,000
Computer Equipment Upgrade 35,000 40,000 40,000
Technical Services Furniture - Main Library 18,000
Carpet (Main) 665 10,000 125,000
Carpet (Branch) 100,000
Electrical Improvements 5,000
Public Computing Center 140,000
Closed Circuit Camera System Upgrade 15,000 15,000
Interior Ceiling and Lighting 100,000 100,000
Enclose Patio 70,000
Design New Entry 25,000
Construct New Entry 350,000
Meeting Room Renovation (Branch) 90,000
City Funded Projects:
Branch Library Emergency A/C Replacement 60,000
TOTAL LIBRARY 704,082 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 450,000

F – 16
PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
OAK HILL CEMETERY:
Routine Maintenance 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650
Oak Hill Expansion Phase III
Oak Hill Expansion Phase IV 25,000
Oak Hill Expansion Phase V 50,000
Oak Hill Irrigation Upgrade 100,000
Resurface Roadways 40,000 40,000
48 Niche Collumbarium 20,000 28,000
Oak Hill Expansion 25,000
TOTAL OAKHILL CEMETERY 28,200 53,250 68,300 23,350 103,400 3,450 43,500 3,550 31,600 3,650
POLICE DEPARTMENT:
LPD Property & Evidence Expansion 94,729
Helicopter Renovation 23,359
General Storage - Property & Evidence Room 10,000
LPD Camera System Repair and Upgrade 8,922
New Flooring/Carpet 50,000 50,000 50,000
Training Center Expansion (Police Impact Fees) 500,000 500,000
A/C Chiller Replacments 450,000
Roof Replacement 10,000 300,000
Replace CAD / Reporting Systems 1,180,000
CAD / Reporting System Repl. (Paid in '17) 92,211 184,421 184,421 184,421 184,421 184,421 184,421 184,421 92,211
Fire Panel 100,000
TOTAL POLICE 1,419,221 984,421 734,421 234,421 184,421 234,421 184,421 234,421 592,211
FIRE DEPARTMENT:
Central Fire Station Debt Service (Paid in '14) 293,635 301,585 308,460 314,185 323,685 327,285
Debt Service - Station #6 200,000 200,000 200,000 200,000 200,000 89,301
Motor Pool Purchases 917,753 650,000 650,000 650,000 650,000 650,000 675,000 675,000 675,000 675,000 675,000
Station #5 Structural Repairs 54,350
Engine Bay Door Upgrade 70,000
Station #1 - Condenser Replacement 35,000
Station #7 - Construction 275,000 3,250,000
Station #7 - Debt Service 150,000
Station 7 Engine Equipment 200,000
TOTAL FIRE 1,465,738 1,256,585 1,158,460 1,164,185 1,173,685 1,066,586 675,000 675,000 950,000 4,125,000 825,000

F – 17
PUBLIC IMPROVEMENT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
NON-DEPARTMENTAL:
Neighborhood Projects:
Neighborhood Preservation 30,000 30,000 40,000 40,000 50,000 50,000 60,000 100,000 100,000 100,000 100,000
Neighborhood Matching Grants Program 35,000 35,000 40,000 40,000 45,000 45,000 45,000 65,000 65,000 65,000 65,000
Historic Street Lighting-Cumberland Neighborhoods155,681 50,000 60,000 60,000 60,000 70,000 70,000
Buckingham Street Light Upgrade 6,000
Information Technologies:
D/S for Sunshine St. Loan - Radio Replacement 174,106
Upgrade/Purchase of Radio Towers (Paid '12) 264,653 264,653 264,653 264,653
City Hall:
City Hall Fresh Air & A/C Chillers 200,000
City Hall Digital Controls 200,000
Fire Panel Replacement 100,000
Termite Mitigation 75,000
Replace Damaged Doors and Woodwork 35,000
All Other General Fund Buildings:
Air Quality Investigations 6,000
City Roof Audit 100,000 150,000
Roof Replacements 130,840 110,000 116,000 122,000 128,000 134,000 141,000 148,000 155,000 163,000 171,000
Air Conditioner Replacements 120,053 60,000 65,000 70,000 75,000 80,000 85,000 90,000 95,000 100,000 105,000
Carpet Replacements 24,219 39,000 41,000 43,000 45,000 47,000 49,000 51,000 53,000 55,000 57,000
Recoating / Sealing 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Security System Controls (General Fund facilities) 11,546
Miscellaneous Non-Departmental Projects:
ADA Compliance 32,681 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Land Acquisition - (Paid '14)) 152,161 152,161 152,161 152,161 152,161 152,331
Contingency 110,008 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Federal Building Exterior Renovation 77,488
Florida Sheetmetal Demolition 1,970
Lakeland Vision 149,886
Ad Valorem Taxes 3,857
Upgrade City Elevators 25,000
Debt Service - USF Contrib/Loan - LEDC (Paid '18) 350,000 350,000 350,000 750,000 750,000 1,000,000 1,000,000 1,000,000 1,000,000 410,656
Heritage Town Center - Design & Construction 77,250 810,000
D/S-Heritage Town Center Training Facility (Paid in '14) 189,683 189,683 189,683 189,683 189,683
TOTAL NON DEPARTMENTAL 2,613,399 2,500,497 1,593,497 2,006,497 1,769,844 2,043,014 1,725,000 1,729,000 1,743,000 1,168,656 923,003
CONTRIBUTIONS TO OTHER FUNDS:
General Fund 3,090,000 3,182,700 3,278,181 3,376,526 3,477,822 3,582,157 3,689,622 3,800,310 3,914,320 4,031,749 4,152,702
Fire Station #7 - (6 Personnel per shift) 2,300,000 2,415,000
Dividend assistance 1,950,000 1,975,000 2,000,000 2,025,000 2,050,000 2,050,000 2,050,000 2,050,000 2,050,000 2,050,000 2,050,000
Information Technologies Fund:
VoIP-General Fund Share of Phone System Replacement 85,915 85,915 85,915 85,915 85,915 85,915 85,915
Lakeland Center Fund:
Capital Transfer 679,231 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000
Operating Transfer 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000
Cleveland Heights Golf Course 325,000 200,000 50,000 50,000 50,000 50,000
Oak Hill Fund 30,000
USF Contribution / Loan through LEDC 1,137,860 1,000,000
TOTAL CONTRIBUTIONS TO OTHER FUNDS 7,437,091 7,018,615 5,989,096 6,112,441 6,238,737 6,343,071 6,400,536 6,511,225 6,539,320 8,956,749 9,192,703
TOTAL EXPENSES 24,147,032 15,490,043 14,053,018 13,880,161 15,637,347 14,506,503 13,388,492 12,536,997 12,183,080 17,037,275 13,854,359

F – 18
DOWNTOWN COMMUNITY REDEVELOPMENT AREA
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Tax Increment Revenues 1,745,650 1,483,803 1,491,000 1,506,000 1,536,000 1,567,000 1,598,000 1,630,000 1,663,000 1,696,000 1,730,000
Investment Income 23,790 14,878 11,500 6,614 2,715 7,216 3,978 4,175 6,197 8,938 8,820
Unappropriated Surplus 659,878 211,791 162,875 129,980 (89,925) 80,972 (4,931) (50,554) (68,523) 2,952 (23,472)
TOTAL REVENUES 2,429,317 1,710,472 1,665,376 1,642,594 1,448,790 1,655,188 1,597,046 1,583,621 1,600,674 1,707,890 1,715,349
EXPENSES:
Streetscape:
Cleaning 22,000 22,500 23,000 23,500 24,000 24,500 25,000 25,500 26,000 26,500 27,000
Pilot Bank - S. Florida Avenue 16,469
Debt Service :
Downtown Streetscape Loan (Paid 2015) 125,000 125,000 125,000 125,000 125,000 125,000 60,250
Lake Mirror Park (Paid 2015) 250,000 350,000 350,000 350,000 350,000 350,000 350,000 250,000
Miscellaneous Projects:
Container Gardens - New 1,000
Container Garden - Maintenance 79,568 81,955 84,413 86,946 89,554 92,241 95,008 97,858 100,794 103,818 106,932
Debt Service - Residential Redevelop (Paid in '21) 837,471 680,000 680,000 680,000 480,000 680,000 680,000 820,000 1,080,000 1,180,000 1,180,000
Residential Redevelopment - Land Acquisition 245,057
Massachusetts Ave Brick Crosswalks 66,858
Downtown Plan Updates / Brochures 50,000
Downtown Signage 225,000
Mowing 16,714 12,360 12,731 13,113 13,506 13,911 14,329 14,758 15,201 15,657 16,127
USF Polytechnic Incubator Downtown 28,787 28,787 28,787
Operating:
Contribution to LDDA 203,493 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000
Tax Increment Refunds 168,761 140,000 140,308 140,617 140,926 141,236 141,547 141,858 142,170 142,483 142,796
Additional Personnel 38,257 41,070 41,070 43,124 45,280 47,544 49,921 52,417 55,038 57,790 60,679
Professional Services 45,263 50,000
Annual Audit/Reporting Requirements 6,120 5,000 6,367 6,495 6,624 6,757 6,892 7,030 7,171 7,243 7,315
Other Operating Expenses 3,500 3,800 3,700 3,800 3,900 4,000 4,100 4,200 4,300 4,400 4,500
TOTAL EXPENSES 2,429,317 1,710,472 1,665,376 1,642,594 1,448,790 1,655,188 1,597,046 1,583,621 1,600,674 1,707,890 1,715,349
UNAPPROPRIATED SURPLUS:
Beginning Balance 1,255,011 595,133 383,343 220,467 90,487 180,412 99,440 104,372 154,925 223,448 220,496
Sources/(Uses) (659,878) (211,791) (162,875) (129,980) 89,925 (80,972) 4,931 50,554 68,523 (2,952) 23,472
Ending Balance 595,133 383,343 220,467 90,487 180,412 99,440 104,372 154,925 223,448 220,496 243,968

F – 19
MID-TOWN COMMUNITY REDEVELOPMENT AREA
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Tax Increment 3,824,716 3,059,773 3,090,000 3,121,000 3,152,000 3,184,000 3,216,000 3,248,000 3,280,000 3,313,000 3,346,000
Interest Income 200,000 59,000 43,000 38,000 48,000 35,000 46,000 61,000 68,000 82,000 57,000
Transfers:
Transportation Fund (Hope VI Debt Service) 70,000 70,000 70,000
Residential Redevelopment - Rental Income 300,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Unappropriated Surplus 1,492,120 369,140 929,072 190,500 (356,500) 744,500 (278,500) (403,500) (170,500) (369,498) 647,504
TOTAL REVENUES 5,886,836 3,757,913 4,332,072 3,549,500 3,043,500 4,163,500 3,183,500 3,105,500 3,377,500 3,225,502 4,250,504
EXPENSES:
Landscape / Pedestrian Enhancements:
10th St. - Providence Rd. to N. Fla. Ave 150,000 150,000
Providence Rd. - 10th St. to Alameda Dr. 150,000 150,000
Massachusetts Imp - In Town Bypass to Memorial 100,000 500,000
Parker Street 3-lane conversion 800,000
Other Pedestrian Enhancements (Sidewalks) 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Landscaping Maint by Other City Departments 64,407 40,000 43,000 46,000 50,000 54,000 58,000 63,000 68,000 73,000 79,000
Model Blocks:
N. Lake Wire - land acquisition 500,000 500,000
Northwest - land acquisition 750,000 500,000
Parker St. - land acquisition 559,287
Webster Park South - land acquisition 750,000 500,000
Stella Ave Renovations 100,000
Missouri Ave Demo 2,580
Other Model Blocks 47,420 50,000 50,000 100,000 100,000 100,000 100,000 500,000 750,000 500,000 500,000
Residential Buffers:
Lakeshore interface w/ Lakeland Hills Blvd.
N. Lake Wire interface w/ N. Fla. Ave. 100,000 30,000
Kathleen Rd. - Memorial to I-4 100,000 50,000
Other Residential Buffering 125,000 125,000 125,000 125,000 125,000 125,000 125,000
Corridor Enhancements:
US 98 / N. Fla. Ave. - Memorial to Griffin Road 300,000
Other Corridor Enhancements TEAM BRICK 149,415 100,000 102,000 104,000 106,000 108,000 110,000 112,000 114,000 116,000 118,000
Crossroads Motor Lodge Demolition 85,953
Land Acquisition 750,000 1,250,000

F – 20
MID-TOWN COMMUNITY REDEVELOPMENT AREA
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Miscellaneous:
Operating Expenses 291,759 148,470 151,000 154,000 157,000 160,000 163,000 166,000 169,000 172,000 175,000
Small Project Assistance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Owner-Occupant Acquisition and Relocation Program724,000 200,000
Commercial Property Acquistion/Project 1,000,000 500,000 750,000 500,000 500,000 750,000 750,000 750,000 750,000 750,000 500,000
Transfer to General Fund / Actual Staff 196,943 193,572 203,000 213,000 224,000 235,000 247,000 259,000 272,000 286,000
Metro Lakeland Community Housing Strategy 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Residential Redevelopment Debt Service
Residential Redevelopment 54,515
Residential Redevelopment Property Mgmt 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Infill Downpayment Assistance 250,000 250,000 250,000 250,000
Infill Construction Incentive 300,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Lakeshore Drive Sidewalk (Memorial to Parker) 15,000
Parkview Place Sidewalk (Lkld Hills to W. Lake Parker) 50,000
Lake Parker Stormwater BMPs 50,000 450,000
Ingraham Avenue Enhancements 400,000
Impact Fee Reimbursement for Affordable Housing 42,500 42,500 42,500 42,500 42,500 42,500 42,500 42,500 42,500 42,500 42,500
TOTAL EXPENSES 5,886,836 3,757,913 4,332,072 3,549,500 3,043,500 4,163,500 3,183,500 3,105,500 3,377,500 3,225,502 4,250,504
UNAPPROPRIATED SURPLUS:
Beginning Balance 4,481,317 2,989,197 2,620,057 1,690,985 1,500,485 1,856,985 1,112,485 1,390,985 1,794,485 1,964,985 2,334,483
Sources / (Uses) (1,492,120) (369,140) (929,072) (190,500) 356,500 (744,500) 278,500 403,500 170,500 369,498 (647,504)
Ending Balance 2,989,197 2,620,057 1,690,985 1,500,485 1,856,985 1,112,485 1,390,985 1,794,485 1,964,985 2,334,483 1,686,979

DIXIELAND COMMUNITY REDEVELOPMENT AREA
CAPITAL IMPROVEMENT PLAN
F – 21
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Tax Increment 330,403 297,363 300,000 303,000 306,000 309,000 312,000 315,000 318,000 321,000 324,000
Interest Income 30,000 2,000 2,900 2,100 2,000 2,000 2,000 3,000 3,000 4,000 4,000
Loan Funds 500,000
Unappropriated Surplus 613,966 100,986 (18,352) 28,831 3,476 23,143 (12,088) (13,238) (13,166) (13,892) (16,336)
TOTAL REVENUES 974,369 400,349 784,548 333,931 311,476 334,143 301,912 304,762 307,834 311,108 311,664
EXPENSES:
Façade Improvement Program:
Small Project Assistance - Façade Impr. 182,000 60,000 60,000 60,000 60,000 50,000 50,000 50,000 50,000 50,000 50,000
Design Assistance 68,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Parking and Access Program 50,000 25,000 25,000 25,000 25,000 20,000 20,000 20,000 20,000 20,000 20,000
Landscaping Matching Grants 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Corridor Improvements:
Engineering and Architectural Design 45,000
Debt Service - Corridor Imp. 103,822
Medians and Gateway Features - Construction 215,000 500,000
Alley Improvements 256,972 200,000 75,000 50,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Alley Survey 6,000
Debt Service on Proposed Enhancement Loan 71,920 71,920 71,920 71,920 71,920 71,920 71,920 71,920
Miscellaneous:
Maintenance 7,500 7,700 7,900 8,100 8,300 8,500 8,700 8,900 9,100
Operating Expenses / Professional Services 17,565 15,000 15,000 15,000 15,000 50,000 15,000 15,000 15,000 15,000 15,000
Annual Audit 1,685 1,736 1,788 1,841 1,896 1,953 2,012 2,072 2,135 2,199 2,264
Meeting Supplies 510 500 510 520 510 520 530 520 530 540 530
Subscriptions & Memberships 750 500 750 750 750 750 750 750 750 750 750
Anticipated Personnel 39,113 39,900 41,900 44,000 46,200 48,500 50,900 53,400 56,100 56,100
Enhancements 10,000 10,000 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
Publications and Promotions 12,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Landscape Guidelines 3,950
Other Operating Expenses 7,500 8,500 11,600 11,800 12,000 12,200 12,400 12,600 12,900 13,200 13,500
TOTAL EXPENSES 974,369 400,349 784,548 333,931 311,476 334,143 301,912 304,762 307,834 311,108 311,664
UNAPPROPRIATED SURPLUS:
Beginning Balance 796,161 182,195 81,209 99,562 70,731 67,254 44,111 56,200 69,437 82,603 96,495
Sources / (Uses) (613,966) (100,986) 18,352 (28,831) (3,476) (23,143) 12,088 13,238 13,166 13,892 16,336
Ending Balance 182,195 81,209 99,562 70,731 67,254 44,111 56,200 69,437 82,603 96,495 112,831

F – 22
PARKING
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Transfer from Transportation Fund:
Orange Street Garage 258,752 130,000 306,000
Main Street Garage 160,000 115,000 204,000
Pay by Space machines 16,400
Munn Park - Parking Lot Resurfacing 13,500
Debt service - Verizon property purchase 88,933 88,933 88,933 88,933 44,752
Lighting Retrofit - Main and Orange Street Garage 173,000
Structural Inspection of Parking Garages 10,000 10,000 10,000 12,000 12,000 12,000 14,000 14,000 14,000 14,000
TOTAL REVENUES 537,585 386,933 98,933 228,933 56,752 12,000 522,000 14,000 14,000 14,000 14,000
EXPENSES:
Orange Street Garage:
Orange St Garage Deck Coating 258,752 306,000
Orange St. Parking Garage - Exterior Coating 130,000
Main Street Garage:
Main Street Parking Garage - Exterior Coating 115,000
Main St Garage Deck Coating 160,000 204,000
Other Parking Services Projects:
Pay By Space Machines 16,400
Munn Park Parking Lot Resurfacing 13,500
Lighting Retrofit - Main and Orange Street Garage 173,000
Structural Inspection of Parking Garages 10,000 10,000 10,000 12,000 12,000 12,000 14,000 14,000 14,000 14,000
Verizon Property:
Debt service - Verizon property purchase 88,933 88,933 88,933 88,933 44,752
TOTAL EXPENSES 537,585 386,933 98,933 228,933 56,752 12,000 522,000 14,000 14,000 14,000 14,000
UNAPPROPRIATED SURPLUS

F – 23
THE LAKELAND CENTER
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Capital Transfer from PIF 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000
Unappropriated Surplus Used/(Generated) 279,087 125,144 40,000
TOTAL REVENUES 629,087 475,144 390,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000
EXPENSES:
Electric Powered Golf Carts 15,000 15,000
Fixtures & Equipment 66,228 27,500 17,500 17,500 17,500 18,000 18,000 50,000 50,000 50,000
Electronic Gate Operator for Parking Lots 20,000 20,000
Exhibit Hall and Sikes Hall wall coverings 50,000 100,000
Replace Forklifts 27,000 25,000
Upgrade CCTV System 4,936
Commercial Washer/Dryer Replacement 16,000
Resurfacing of all parking lots 81,000 100,000 100,000
Repainting of facility exterior 55,000 182,000 200,000 200,000
AV Equipment Upgrades and/or Purchases 20,000 20,000
Ticket Master system replacement 40,000
Roof Replacements 169,009 255,000 252,500 280,000 150,000
Administration Office Space 75,000
Carpet Replacement 200,000 200,000
Lakeland Center Carpet replacement 100,000 150,000 140,000
Capital Contingency 144 32,500 80,500 96,500 17,000
Theatre Sound Equipment Upgrade 79,542
Cooling Towers 193,951
Wireless Customer Network 5,000
Lighting Equipment 22,920
Lawn Equipment Building 6,500
Fire Alarm System 125,000
Fire Suppression System 40,000
TOTAL EXPENSES 629,087 475,144 390,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000
Capital Surplus
Beginning Balance 444,231 165,144 40,000
Sources / (Uses) (279,087) (125,144) (40,000)
Ending Balance 165,144 40,000

F – 24
LAKELAND LINDER REGIONAL AIRPORT
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
FDOT Grants 80,000 400,000 357,000 1,000,000
Unappropriated Surplus Used / (Generated) 609,371 416,871 648,441 756,551 503,951 496,615 484,101 481,631 479,207 364,738 365,650
TOTAL CAPITAL REVENUES 689,371 816,871 1,005,441 1,756,551 503,951 496,615 484,101 481,631 479,207 364,738 365,650
EXPENSES:
Radio System Expansion - Transfer to IT 4,778 4,778 4,778 4,778 4,778
Drainage Maintenance-Ditches 25,000 25,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Ditch Spraying 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Airfield Security and Access Control 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Door/Gates Access Control System - Phase 2 156,250
Door/Gates Access Control System - Phase 3 110,000
Equipment 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Rehab South Apron 250,000 1,250,000
Airport Advertising / Promotions-Advertising 75,000 75,000 75,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Airport Maintenance-Sun 'N Fun 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Airfield Pavement Maintenance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Misc. Maintenance Projects 38,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
Runway Markings Maintenance 30,000 20,000 20,600 21,218 21,855 22,510 23,185 23,881 24,597 25,335 25,335
Terminal:
Terminal Construction 148,093 144,093 140,093 136,093 132,093 128,093 124,093 120,093 116,093
Hangar:
Maintenance Program 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Door Repairs 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Tower:
Tower Repairs 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Airside:
LAC Fire Sprinkler Upgrade 10,000 10,000 10,000 10,000 10,000 10,000
LAC Fire System Maintenance 32,000 24,000 24,720 25,462 26,225 27,012 27,823 28,657 29,517 30,402 31,315
Buildout Contingency 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Repair of Fixtures 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500
Maint. Piedmont Hawthorne Facility 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Maint. Tony's Airside Restaurant 5,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Maint. Europa Facility 2,000 500 500 500 500 500 500 500 500 500 500
Maint. Renaisance Facility 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Maint. Air Service Facility 500 500 500 500 500 500 500 500 500 500
Maint. AET LLC Facility 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Capital Costs - Airpark Land Sale:
Install Electric Submeters 25,000 25,000 25,000
Acquire Airfield Sweeper Truck 180,000
FDOT Install Taxiway Lighting - South Section 100,000
TOTAL CAPITAL EXPENSES 689,371 816,871 1,005,441 1,756,551 503,951 496,615 484,101 481,631 479,207 364,738 365,650
UNAPPROPRIATED SURPLUS:
Beginning Balance 1,543,975 820,288 507,114 201,624 24,749 108,165 192,955 337,454 713,735 1,626,741 2,588,552
Sources / (Uses) - Capital (609,371) (416,871) (648,441) (756,551) (503,951) (496,615) (484,101) (481,631) (479,207) (364,738) (365,650)
Sources / (Uses) - Operating (114,316) 103,697 342,951 579,675 587,367 581,406 628,600 857,913 1,392,213 1,326,548 1,264,875
Ending Balance - Capital 2,229,978 2,229,978 2,229,978 2,229,978 2,229,978 2,229,978 2,229,978 2,229,978 2,229,978 2,229,978 2,229,978
Ending Balance - Operating (1,409,690) (1,722,864) (2,028,354) (2,205,229) (2,121,813) (2,037,023) (1,892,524) (1,516,243) (603,237) 358,574 1,257,799
Ending Balance - TOTAL 820,288 507,114 201,624 24,749 108,165 192,955 337,454 713,735 1,626,741 2,588,552 3,487,777

F – 25
STORMWATER
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Stormwater Utility Revenues-Commercial 2,050,860 1,985,000 2,005,000 2,025,000 2,045,000 2,065,000 2,086,000 2,107,000 2,128,000 2,149,000 2,170,000
Stormwater Utility Revenues-Residential 2,311,540 2,335,000 2,358,000 2,382,000 2,406,000 2,430,000 2,454,000 2,479,000 2,504,000 2,529,000 2,554,000
Stormwater Fees-Interfund 96,417 95,000 95,950 96,910 97,879 98,857 99,846 100,844 101,853 102,871 103,900
SWFWMD Grants:
Lk. Hollingsworth Westside 363,398
Lk. Parker - SW Basin BMPs 843,110
Lk. Gibson SW Basin Design 750,132
SOF/DEM Grants:
N Lakeland Drainage Basin A 629,000
N Lakeland Drainage Basin B 56,233
N Lakeland Drainage Basin C 803,765
N Lakeland Drainage Basin D 19,752
FDEP Grants:
Urban Restoration Initiative 258,819
Miscellaneous Revenue 27,497
Investments & Earnings 143,313 116,565 113,218 113,517 136,040 153,610 155,674 158,809 159,276 162,222 166,320
Unappropriated Surplus 3,215,123 191,731 30,717 (93,292) 106,142 (23,784) (58,499) 30,438 (52,213) (90,581) (129,316)
TOTAL REVENUES 11,568,959 4,723,296 4,602,885 4,524,134 4,791,061 4,723,684 4,737,021 4,876,092 4,840,915 4,852,512 4,864,904
EXPENSES:
Stormwater Projects 7,932,633 2,882,296 2,500,775 2,275,853 2,801,547 2,777,875 3,304,854 3,437,503 3,370,841 3,375,887 3,381,662
Drainage Projects 3,354,728 1,561,000 1,797,110 1,943,281 1,679,514 1,635,809 1,122,167 1,128,589 1,135,075 1,141,625 1,148,242
Lakes and Environmental Projects 281,598 280,000 305,000 305,000 310,000 310,000 310,000 310,000 335,000 335,000 335,000
TOTAL EXPENSES 11,568,959 4,723,296 4,602,885 4,524,134 4,791,061 4,723,684 4,737,021 4,876,092 4,840,915 4,852,512 4,864,904
UNAPPROPRIATED SURPLUS:
Beginning Balance 4,075,768 860,645 668,914 638,197 731,489 625,347 649,131 707,630 677,192 729,405 819,986
Sources / (Uses) (3,215,123) (191,731) (30,717) 93,292 (106,142) 23,784 58,499 (30,438) 52,213 90,581 129,316
Ending Balance 860,645 668,914 638,197 731,489 625,347 649,131 707,630 677,192 729,405 819,986 949,302

F – 26
STORMWATER
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
STORMWATER PROJECTS
Lake Bonny:
Diagnostic Study 150,000
Watershed Management Projects 250,000 850,000 950,000 750,000 750,000 425,000
Lake Gibson:
Southwest Basin Retrofit 626,537 750,000
FDEP-Urban Restroration Initiative 517,638
Lk Gibson SW Basin-Design 1,421,612 650,000
Watershed Mgmt Plan and Projects 250,000
Lake Hollingsworth:
W Hollingsworth Stormwater Retrofit 1,110,559
South Shoreline Erosion Repair 83,547
Hunter\BeulahWire Watershed:
Watershed Mgmt Plan and Projects 900,000 900,000 900,000
Lake Parker:
Lk Parker SW Basin BMPs 2,164,213
Lk Parker SW Basin BMP Study 224,386
North Lkld Stormwater Master Plan 415,949
TMDL Project - W/Q Treatment 900,000 1,100,000 1,100,000 1,500,000 1,900,000
Lake John:
Watershed Mgmt Plan and Projects 250,000
Miscellaneous:
Stormwater O&M 640,192 607,296 625,515 644,280 663,609 683,517 704,023 725,143 746,897 769,304 792,384
Repair and Maintenance of PCD's 87,000 88,000 94,000 95,000 96,000 97,000 98,000 104,000 110,000 112,000 114,000
Undesignated Equipment Leases 40,000
Flood Control Automation Retrofit 75,000 200,000 200,000 100,000 100,000 100,000 100,000 100,000 100,000
Drainage Maintenance Operations 526,000 526,000 531,260 536,573 541,938 547,358 552,831 558,360 563,943 569,583 575,278
Route Smart - Streetsweeper Ops. 15,000
Crew Truck 46,000
Highlands Hills Ditch Maint & Repairs 250,000
CLMP - 2016 Update 100,000
TOTAL STORMWATER PROJECTS 7,932,633 2,882,296 2,500,775 2,275,853 2,801,547 2,777,875 3,304,854 3,437,503 3,370,841 3,375,887 3,381,662

F – 27
STORMWATER
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
DRAINAGE PROJECTS:
Storm Sewer Inventory 31,898 50,000 50,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
TV & Cleaning Storm Drainage 125,000 125,000 125,000 125,000 125,000 125,000 150,000 150,000 150,000 150,000 150,000
Maint & Retrofit of Drainage Facilities 295,545 275,000 275,000 275,000 275,000 275,000 300,000 300,000 300,000 300,000 300,000
Drainage Study:
Pinewood Avenue 228,661
Street Sweeping Operations 611,000 611,000 617,110 623,281 629,514 635,809 642,167 648,589 655,075 661,625 668,242
N Lake Parker Ave Drainage Imp 11,786
SOF/DEM N Lakeland Drainage Basin A 712,344
SOF/DEM N Lakeland Drainage Basin B 57,426
SOF/DEM N Lakeland Drainage Basin C 1,177,926
SOF/DEM N Lakeland Drainage Basin D 19,752
Mass Ave. & Plum St. Stormsewer Retro 83,390 500,000
Shore Acre Subdivision (Fern Road) 520,000 420,000
Curran St Stormwater Retrofit 25,000 160,000
Wayman St. Ditch Repairs 50,000 500,000
Deter Pit Retrofit 30,000 200,000
Allamanda St & Horney Park Pump Retrofit 40,000 230,000
Ruby Street in Lake Hunter Terrace 15,000 40,000
East Highland Dr./Nunnswood Lane 50,000 250,000
Lake John - Sommerset Weir Retrofit 30,000 150,000
Charnes Drive 100,000
TOTAL DRAINAGE PROJECTS 3,354,728 1,561,000 1,797,110 1,943,281 1,679,514 1,635,809 1,122,167 1,128,589 1,135,075 1,141,625 1,148,242
LAKES AND ENVIRONMENTAL PROJECTS:
Contribution to LEAD 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Lake Improvement Projects 225,000 225,000 250,000 250,000 250,000 250,000 250,000 250,000 275,000 275,000 275,000
NPDES Permitting 1,598
Public Education Programs 30,000 30,000 30,000 30,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
TOTAL LAKES AND ENV. PROJECTS 281,598 280,000 305,000 305,000 310,000 310,000 310,000 310,000 335,000 335,000 335,000
TOTAL EXPENSES 11,568,959 4,723,296 4,602,885 4,524,134 4,791,061 4,723,684 4,737,021 4,876,092 4,840,915 4,852,512 4,864,904

F – 28
WASTEWATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Impact Fee Collections 1,652,736 1,200,000 1,500,000 1,800,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000
Transfer from Operations-R&R 2,539,240 2,600,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
Contributions from Developers - R&R 75,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Property Assessments - Alleys 26,500
Property Assessments - Orangewood 16,782 16,782 16,782 16,782 16,782 16,782 16,782 16,782 16,782 16,782 16,782
Interest Earnings-R&R 65,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Interest Earnings-Impact Fees 40,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Grant Proceeds-Skyview Utilities 1,500,000
Proceeds from Issuance of LT Debt 36,610,668 30,000 41,050,000
Unappropriated Surplus 6,457,975 1,206,285 1,533,885 93,885 143,885 54,036 (47,046) (62,046) (684,782) (624,782) (1,674,782)
TOTAL REVENUES 48,983,901 5,228,067 6,255,667 5,115,667 5,595,667 5,475,818 5,374,736 46,409,736 4,737,000 4,797,000 3,747,000
EXPENSES:
COLLECTION SYSTEM:
Sewer Maintenance: 284
Renewal & Replacement
Contractor Installed Liners 450,000
Contractor Cleaning & Televising 200,000
City Installed Short Liners 100,000
City Performed Point Repairs 60,000
Rehabilitation Program 866,000 950,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Other Construction Projects 50,000 50,000 50,000 50,000 50,000 50,000 50,000 70,000 70,000
Other Replacement Projects 50,000 50,000 50,000 50,000 50,000 50,000 50,000 70,000 70,000
Collection System Monitoring 45,000
Relocation Projects:
Undesignated Utility Relocations 50,000 40,000
US 92 - Airport Rd. to Intown Bypass 75,000
West Pipkin, Medulla to Harden. 20,000
Edgewood - Fla Ave to Harden Blvd 459,099
US 98 S. Clubhouse to Winter Lake 200,000 250,000
SR 563 Parkway to Pipkin 50,000
Business 92 Airport Rd to Intown Bypass 50,000 100,000 100,000
Knights Station Road 10,000
Candyce Ave. Sewer Replacement 147,576
Intown Bypass Utility Accommodation 48,582
Inflow Reduction 40,000
Harden Blvd. CRA ( Parkway - Pipkin) 5,000
Lakeland Highlands Road Polk Pky to 540 A 400,000
Harden CRA 20,000
US 98 S From 540A to 540 381,592 868,000 1,500,000

F – 29
Impact Fees
SW Lakeland Capacity Enhancement 524,000
Lone Palm at Dille Street - Oversizing 9,000
Morgan Creek Phase 2 - Oversizing 21,000
Northeast Service Area Expansion 17,954
Utility Relocation US 98 S From 540A to 540 250,000
Airport Road Oversizing Contribution 100,000
WASTEWATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Sub-total 2,513,803 2,639,000 2,845,000 1,500,000 1,210,000 1,100,000 1,100,000 1,100,000 1,100,000 1,140,000 1,140,000
Pump Stations: 283
Renewal & Replacement
Telemetry System Upgrades 381,060 30,000 25,000 50,000 50,000 50,000 50,000 50,000 100,000 100,000 100,000
Generator Storage Shed 50,000
American Cyanamid Emer. Standby Gen. Install 43,999 50,000
Providence Road PS Pump Replacement 20,000
Northside Pump Station Upgrade. 200,000
Grasslands Generator 55,000
Generator at Great Oaks Pump Station 45,000
Spring Oaks Pump Station (Pump & Panel) 30,000
Bridgefield Pump Station (Pump & Panel) 30,000
Stone Water Pump Station (Pump & Panel) 30,000
Willow Brook Pump Station (Pump & Panel) 30,000
Highland Fairways Generator 45,000
Carillon Lakes Generator 45,000
Lakeland Harbor (Pump & Panel) 40,000
Woodlake Cove Pump Station (Pump & Panel) 40,000
Honey Tree III (Pump & Panel) 40,000
West Lakeland Pump Station (Pump & Panel) 40,000
Crystal Grove Pump Station Generator 50,000
Cypress Avaiation (Pump & Panel) 30,000
Yankee Place (Pump & Panel) 40,000
Fairway Lakes (Pump & Panel) 40,000
Waterford (Pump & Panel) 40,000
Elizabeth Street (Pump & Panel) 40,000
Morris Realty Pump Station 275,000
Waring Road Pump Station Access 8,000
NW Pump Station Flow Meter Replacement 15,000
SW-Pump & Airpark Upgrade (Eng Oaks II) 8,936
Bentley Pines (Pump & Panel) 50,000
Polk Parkway (Pump & Panel) 50,000
Highland Hills (Pump & Panel) 50,000
Martins Landing Pumps 35,000
Mission Lakes Pump Station Pumps 35,000

F – 30
WASTEWATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Westside Pump Station Pumps 50,000
Replace Oak Street Pump Station Pumps 35,000
Upgrade Southwest Pump Station 100,000
Upgrade Northeast Pump Station 500,000 500,000
Replace Northside Pumpstation Pumps and Controls 800,000
Lakeland Square Mall (Pump & Panel) 40,000
Foxwood Pump Station (Pump & Panel) 45,000
Sandpiper Point (Pump & Panel) 45,000
Sandpiper South (Pump & Panel) 45,000
Grasslands (Pump & Panel) 55,000
Carillon Lakes Generator Install 20,000
SW Area-Upgrade Existing Pump Stations [E.O.3] 47,160
Willow Brook Pump Station P&V Rehab 17,000
Interlachen (Pump & Panel) 50,000
Oakbridge (Pump & Panel) 55,000
Replace Publix Pump Station Controls 300,000
Replace Westside Pump Station Controls 200,000
Georgetown (Pump & Panel) 30,000
Pump Stataions continued - Impact Fees
Southwest Lakeland Capacity Eval. 5,501
Telemetry System Upgrades 281,365
SW Area-Upgrade Existing Pump Stations [E.O.3] 140,458
Sub-total 953,479 60,000 40,000 200,000 325,000 760,000 870,000 1,040,000 505,000 595,000 600,000
TREATMENT PLANTS:
Glendale: 281
Renewal & Replacement
Replace Reuse Station Gen. & Switch Gear 100,000
Repair and Repave Roads 55,000
Facility Painting 250,000
Replacement of Scum Pumping Equipment 100,000
Replacement of Clarifier Drive Mechanisms 400,000
Laboratory Fume Hoods Replacement 100,000
Replacement of Sludge Pumping Equipment 85,000
Replacement of Magnetic Flow Meters 50,000
Plant Painting 250,000
Climber Screen Replacement 120,000
Controls 95,600 70,000
Chlorine Building Containment 223,175
Repair and Repave Service Roads 60,000

F – 31
WASTEWATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Odor Control Enhancements 12,645
Debris Removal 65,000
Replace Primary Scrubber Recirculation System 165,000
Spare Blower 150,000
Flow Equalization Tank 500,000
Grit System Replacement 18,000
TurboGenix Generator 166,500
Repair Walker Clarifiers /Aeration Tanks 165,000
Debris Removal From Process Tanks 41,200
Operator Assistance Program Phase II 25,000
Replacement of Submersible Pumps 250,000
Replace Effluent Force Main & Air Release Valves 55,000
Wetland Pump Station Pump Rehab 50,000
Lab Generator Install 50,000
Replacement of Wetlands Pump Station Panel 100,000
Solids Processing Improvements 1,000,000
Repair and replace Odor control blowers 75,000
Aquatic Weed Control 50,000
Rehab & Repair Wetland Lift Station Pumps 100,000
Removal of Debris from Sludge Holding Tanks 50,000
Northside: 282
Renewal & Replacement
Bypass Pump Station Rehab 175,000
Climber Screen Repairs 250,000
Controls 102,000 40,000
Supplemental Odor Control 35,900
Mixer and Gear Box Refurb 70,000
RAS Pump Replacement 60,000
Replacement of Magnetic Flowmeters 60,000
Northside Operator Assist. Program II 25,000
Rehab & Repair Effluent Lift Station Pumps 70,000
Rehab/Repair Odor Control at Northside Headworks 45,000
Westside: 290
Renewal & Replacement
FDEP West Lklnd Wasteload Reduction Facility FY04 20,000
West Lakeland Wasteload Facility Land Purchase 14,277
Impact Fees
WLWLRF Publix Pump Station Sampling 2,000
Sub-total 1,276,297 75,000 235,000 450,000 985,000 670,000 470,000 255,000 1,000,000 500,000 100,000

F – 32
WASTEWATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
WETLANDS: 288
Renewal & Replacement
Tow Drain and Blowers Generators 109,822
Piping of Effluent Ditch 150,000
Distribution Ditch Rehabilitation 175,000
Building Upgrades 170,891
Replacement of Stop Gates 11,363
Wetlands Northwest Boundary Fence 132,301
Wetlands East Boundary Fence 180,000
Wetlands Discharge Ditch Dredge 200,000
Treverse Euthrophication/Wetlands Ecosystem 300,000
Repair of Control Structures 1 and 7 Outfall Pipes. 160,000
Replace 50 Hp Blower and intake system 30,000
Sub-total 584,377 360,000 375,000 300,000
ENGINEERING 286
Renewal & Replacement
Wastewater Structures Identification and Inspection 112,231
Subdivision and Commercial Development 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
County Projects 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
D.O.T. Projects 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Sewer Line Relocation - Intown Bypass Utility 5,026
FDEP West Lklnd Wasteload Reduction Facility FY04 5,000
Wastewater Support - Other City Departments 10,000
Cataloging (Permits, Easements & Svc Agreements) 20,000
Southwest Force Main Replacement 20,000
Candyce Ave. Sewer Replacement 3,075
CSX Relocation Assistance 20,000
Glendale Controls 876
Glendale Debris Removal From Process Tanks 1,500
Glendale Sludge System Modification 1,500
Glendale TurboGenix Generator 3,000
Harden Blvd. CRA ( Parkway - Pipkin) 2,549
Northside Controls 889
SR 563 (Harden Blvd) - N/S Route Relocate 10,000
Utility Relocate-Lkld Highlands Road Polk Pky to 540 A10,000 20,000 10,000
Utility Relocation Project Harden CRA Engineering 1,000 2,000
Undesignated Engineering Projects 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000

F – 33
WASTEWATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Impact Fees
SW-Pump & Airpark Upgrade (Eng Oaks II) 3,556
SW Area-Upgrade Existing Pump Stations [E.O.3] 6,431
Southwest Lakeland Capacity Eval. 3,000
SW Lakeland Capacity Enhancement 39,142
US 98 South Growth Area Capacity Expansion 4,762
Engineering - Impact Fees cont.
Lakeland Highland Rd. Widening 2,700
Subdivision and Commercial Development 350,000 350,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Undesiganted Expansion Projects (Eng) 4,299 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
English Oaks Land Acquisition 2,640,000
Sub-total 3,300,536 572,000 610,000 600,000 600,000 600,000 600,000 600,000 600,000 900,000 600,000
STATE REVOLVING LOAN
Skyview Utilties - FDEP Grant 1,500,000
Revolving Loan Administration 1,612,674
Skyview Utility System City Acceptance 2,021,249
Eng. Oaks Accommodations (Eng Oaks I) 121,663
SW-Pump & Airpark Upgrade (Eng Oaks II) 7,132,806
SW-Upgrade Existing Pump Stat. (Eng Oaks III) 11,628,003
Class A Sludge Stabilization 320,049
Westside Area Roughing Plant 10,619,968
Northside WWTP-FDEP Chlorine Contact Chamber 79,783
Additional Treatment Capacity at Northside 15,800,000
Additional Treatment Capacity at Glendale-Engineering 30,000 250,000
Glendale Capacity Increase 25,000,000
US 98 South Growth Area Capacity Expansion 3,000,000
Engineering
FDEP West Lklnd Wasteload Reduction Facility FY04 28,868
FDEP Glendale Class A Sludge Stabilization 6,300
SW Area-Booster Pump & Airpark Upgrade[E.O. 2] 11,805
SW Area-Upgrade Existing Pump Stations [E.O.3] 27,500
Sub-total 38,110,668 30,000 41,050,000

F – 34
WASTEWATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
MISCELLANEOUS:
Impact Fees
Wastewater Building Expansion 250,000
Wastewater Impact Fee Study 50,000 30,000
SRL Debt Service - Impact Fees 730,000 945,000 945,000 945,000 945,000 945,000 945,000 945,000 945,000
Debt Service-Impact Fees 1,052,736 1,052,736 1,052,736 1,052,736 1,052,736 1,052,736 1,052,736 1,052,736
Skyview Utility System 21,993
Renewal & Replacement
Contingency 50,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Equipment-noncapital 1,850
Equipment 226,791 92,400 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Transfer to Fleet Management Fund 186,000 84,000
Radio Replacement - repayment of FY 2000 purchases19,849 19,849 19,849 19,849 19,849
Maximo Phase II Implementation 25,194
Security Enhancements 98,687
Annual Report 9,408 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000
MAXIMO Upgrades City Wide 59,993
Wireless Work Order System Interface 43,028
Local Limits Headworks Study 70,000 80,000 80,000
CWE5183 LibertyNet Archives Implementation 15,000
US98 Capacity Study 100,000
Sanitary Sewer Inventory Conversion 54,000 100,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 100,000
Microfiche Archives Conversion 33,000
Environmental Impact Alafia River 86,212
Water Balance Study 25,000
Water Treatability Study 16,000
Transfer to PIF-Training Center Relocation / Renovation 11,082 11,082 11,082 11,082 11,082
Sub-total 2,244,741 1,522,067 2,150,667 2,365,667 2,445,667 2,345,818 2,334,736 2,364,736 1,532,000 1,362,000 1,307,000
TOTAL EXPENSES 48,983,901 5,228,067 6,255,667 5,115,667 5,595,667 5,475,818 5,374,736 46,409,736 4,737,000 4,797,000 3,747,000
ENDING CASH BALANCES:
CAPITAL IMPROVEMENTS ACCOUNT
IMPACT FEES 3,857,587 3,384,851 2,782,115 2,264,379 2,146,643 2,028,907 1,911,171 1,763,435 2,448,435 3,383,435 4,318,435
RENEWAL AND REPLACEMENT 2,061,021 1,327,472 396,323 820,174 794,025 857,725 1,022,507 1,232,289 1,232,071 1,221,853 1,961,635
SRL
TOTAL CASH BALANCES 5,918,608 4,712,323 3,178,438 3,084,553 2,940,668 2,886,632 2,933,678 2,995,724 3,680,506 4,605,288 6,280,070

F – 35
WATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Impact Fee Collections 2,000,000 750,000 1,000,000 1,200,000 1,500,000 1,500,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000
Transfer from Operations-R&R 3,300,000 3,000,000 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000
Interest Earnings-Impact Fees 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Interest Earnings-Renewal and Replacement 272,000 272,000 272,000 272,000 272,000 272,000 272,000 272,000 272,000 272,000 272,000
Unappropriated Surplus 9,749,597 897,072 1,584,792 (1,074,113) (1,945,223) (1,926,273) (1,971,000) (2,036,390) (2,018,060) (1,901,585) (1,921,750)
TOTAL REVENUES 15,571,597 5,169,072 6,406,792 3,947,887 3,376,777 3,395,727 3,601,000 3,535,610 3,553,940 3,670,415 3,650,250
IMPACT FEE PROJECTS
PRODUCTION:
Permit Renewal 32,771
LWD9550 Northeast Water Treatment Plant 79,352
LWE9596 Water Use Permit Modifications 256,256
LWP9597 Wellfield Imp Program - Tech Srvcs 226,000
LWP9598 Wellfield Imp Program - Construction 700,000
Northeast Plant Upgrade (C.W. Combee WTP) 100,000
Combee Production Well Pump and Motor 150,000
Sub-total 1,294,379 150,000 100,000
RENEWAL AND REPLACEMENT FUND PROJECTS
PRODUCTION:
Tools & Equipment 32,000 34,000 34,000 36,000 36,000 38,000 38,000 40,000 40,000 40,000 40,000
PICS Capital Equipment 4,000 4,000 5,000 5,000 6,000 6,000 8,000 8,000 8,000 10,000 10,000
Equipment Replacement 90,000 90,000 90,000 90,000 90,000 100,000 100,000 100,000 100,000 100,000 100,000
NW Plant Auxiliary System Upgrades 20,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Chlorine Building Improvements 25,000
PICS System Replacement 850,000 700,000 600,000 600,000
Security Enhancements 20,407
Rehab HS Pumps & Backwash Transfer Pumps 402,056 60,000
Diesel Containment Structures 1,349,070
Painting of Structures Williams WTP 103,355 40,000
NE Monitoring Well Equipment Replacement 30,090 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
Chlorine Response Equipment Replacement 5,000 15,000 15,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Williams Security Cameras 200,000
Williams Filter Rehabilitation 987,894 150,000
Transfer to Fleet - Additional Vehicle 36,000
Systems Reporting Development Project 60,000
CWP5529 Diesel Spill Remedial Action Plan 938,440
Combee Chlorine Scrubber Rehabilitation 19,529 50,000 50,000 50,000
Abandonment of Unused Wells 40,000
CWP5530 Well Meter Rehab 16,511 25,000
Highlands Chlorine Conversion 25,000
10th Street Fiber Optic Communication 25,000
Highlands Ground Storage Tanks 475,745 1,500,000
Sub-total 5,515,097 1,283,000 2,534,000 941,000 332,000 329,000 356,000 308,000 308,000 360,000 310,000

F – 36
WATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
IMPACT FEE PROJECTS
TRANSMISSION AND DISTRIBUTION:
Polk County Road Improvements 70,000 170,000 170,000 170,000 170,000 170,000 170,000 180,000 180,000 184,000 187,700
Medulla Road Extension 299,680
In Town Bypass - Phase II 57,000
Lakeland Highlands Rd Widening 1,240,007
Hamilton Road Loop - Ph 1 230,000
Hamilton Road Loop - Ph 2 275,119
Williams Tie South - 20" 450,000
US 98-Highland City Widen-SR 540 to CR 540A 90,000
County Line Rd - SW Loop (Gateway to W. Pipkin) 608,000
(Old) Medulla Rd Ext. (Hamilton to County Line) 135,000
Drane Field Rd Ext (Hamilton to County Line) 135,000
540A Widening-US 98S to Lkld Highlands 68,000
S. Florida - Harden Connector (Edgewood Ext) 300,000
Harden Blvd CRA (Parkway thru Pipkin) 276,941
W. Pipkin Widening (Medulla to Harden) 430,000 300,000
Subdivision and Development 98,730 65,000 65,000 66,300 66,300 66,300 67,600 67,600 67,600 69,000 70,400
Sub-total 3,953,477 625,000 955,000 236,300 236,300 236,300 237,600 247,600 247,600 253,000 258,100
RENEWAL AND REPLACEMENT FUND PROJECTS
TRANSMISSION AND DISTRIBUTION:
New Service Connections 122,913 45,000 56,100 57,200 58,400 59,575 60,800 62,000 63,200 64,500 65,775
Minor Extensions & Improvements 158,065 190,000 193,800 197,700 201,600 205,700 209,800 214,000 218,300 222,700 227,100
Distribution Facilities Replacement 94,385 46,000 87,720 89,500 91,275 93,100 94,950 96,850 98,800 100,760 102,775
New Water Meters 188,770 75,000 132,600 135,250 138,000 140,760 143,575 146,450 149,375 152,360 155,400
Meter Relocation/Improvement 3,200 7,500 7,650 7,800 7,960 8,120 8,280 8,450 8,615 8,800 8,965
Tools & Equipment 8,230 12,000 12,240 12,500 12,750 13,000 13,260 13,525 13,800 14,100 14,400
Asbestos Pipe Removal 15,855 25,000 25,500 26,010 26,530 27,060 27,600 28,150 28,710 29,300 29,900
Hydrant Installation-New Annexation 21,720 30,000 30,600 31,210 31,850 32,500 33,150 33,810 34,500 35,190 35,900
City Project Support 10,600 31,200 31,840 32,475 33,125 33,800 34,500 35,200 35,900 36,600 37,350
Polk County Project Support 40,980 45,000 45,900 46,800 47,750 48,700 49,700 50,675 51,700 52,725 53,800
State/FDOT Project Support 18,200 25,000 25,500 26,000 26,530 27,100 27,600 28,150 28,700 29,300 29,900
City Parks & Rec Support 9,435 30,000 30,600 31,200 31,850 32,500 33,150 33,800 34,460 35,150 35,850
GIS Water Data Collection 109,180 111,365 113,595 115,865 118,180 120,540 122,950 125,400 127,900 130,460 133,100
Asbestos Pipe Abatement-Contractors 3,000 34,680 35,375 36,080 36,800 37,540 38,290 39,060 39,840 40,630 41,450
Traffic Control Support 5,000 20,000 55,000 20,000 30,000 20,800 21,225 21,650 22,100 22,525 23,000
Central Controlled Irrigation 30,735 11,490 11,715 11,950 12,190 12,435 12,690 12,940 13,200 13,465 13,750
Long Term Project Support 3,790 122,290 191,215 195,040 198,940 202,920 206,980 211,100 215,325 219,600 224,000
Water Meter Replacement 132,000 100,000 137,330 140,080 142,880 145,740 148,650 151,625 154,660 157,750 160,905
Backflow Prevention 52,180 64,440 65,730 67,045 68,385 69,755 71,150 72,575 74,025 75,500 77,000
Other Distribution Projects (Contingency) 26,647 250,000 255,000 260,100 265,300 270,600 276,000 281,500 287,130 292,900 298,730
N. Virginia/W. 8th/N. New York Fire Imp 2,779
Woodward/Eddy/Buckingham Fire Imp 52,000
Nottingham/John Arthur Way AC Replace 114,933
Reynolds Rd AC Replace-Trans Upgrade 207,000
Replacement of Hand Held Radios 8,650 5,200 5,200 5,200 2,600 2,600 2,600 2,600 2,600 2,600 2,600

F – 37
WATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Water Master Plan Projects 134,825 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
W Parker St-Wabash to Chestnut System Imp 91,710
Parker Road - Lunn to Old Hwy 37 Tie 167,500
CWD5184 McIntosh Access Rd. Waterline Tie 12,500
CWD5187 Replacement of GPS Equipment 4,867
CWD5188 Lake Miriam/CR 37A Int. Imp. 31,243
CWD5189 Providence Road at Hooters 4,130
CWD5190 N. Lakeland Drainage Imps. 40,054
CWD5194 Airside Fire Line Replacement 55,000
CWE5197Ewell/ Yates Intersection Imp (Polk) 30,000
CWE5198 CSX Relocation Assistance 100,000
Polk County Road Improvements 50,000 70,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
LWD9569 Northeast Water Maint Facility 105,500
Backflow Preventer Aesthetic Retrofit 31,000 20,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 40,000
Transfer to Fleet - New Vehicle 88,000
Ground Penetrating Radar (GPR) 30,000
Lakeland Highlands Rd Widening - Parkway south 1,000,000
Sub-total 2,651,835 2,505,990 1,900,210 1,895,005 1,932,895 1,954,845 1,986,900 2,049,510 2,052,840 2,086,915 2,111,650
IMPACT FEE PROJECTS
ENGINEERING:
Polk County Road Improvements 27,205 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 40,000 40,000
Medulla Road Extension 5,000
Old Polk City Rd - West to Moore 312
Williams Tie South - 20" 50,000
540A Widening - US 98S to Lkld Highlands 7,500
US 98-Highland City Widen-SR 540 to CR 540A 10,000
S. Florida - Harden Connector (Edgewood Ext.) 158,919
Harden Blvd CRA (Parkway thru Pipkin) 30,392
(Old) Medulla Rd Ext. (Hamilton to County Line) 15,000
Drane Field Rd Ext (Hamilton to County Line) 15,000
LWE9581 Hamilton Road Loop - Phase I 19,948
In-Town Bypass 195,522
Williams DRI Completion 12,702
Lakeland Highlands Rd Widening - Parkway South 554,546
Hamilton Road Loop - Phase 2 25,000
English Oaks Water System Improvements 30,085
CWE5160 Harden Blvd-N/S Route-36"Relocate 2,000
LWD9550 Northeast Water Treatment Plant 999
LWD9594 Cnty Line Rd-Gateway to W. Pipkin 67,000
W. Pipkin Widening (Medulla to Harden) 30,000
Impact Fee Study (Admin) 50,000
Subdivision & Commercial 350,000 350,000 350,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Sub-total 1,577,130 435,000 415,000 435,000 435,000 435,000 435,000 435,000 435,000 440,000 440,000

F – 38
WATER UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
RENEWAL AND REPLACEMENT FUND PROJECTS
ENGINEERING:
DRT - Developer Review Commercial 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
SRT - Developer Review Subdivisions 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Minor Extensions & Improvements 12,500 20,000 20,000 20,000 20,000 20,000 25,000 25,000 25,000 25,000 25,000
Hydrant Installation-New Annexation 500 3,500 5,000 5,000 5,000 5,000 5,500 5,500 5,500 5,500 5,500
City Project Support 15,000 25,000 30,000 30,000 30,000 30,000 30,000 35,000 35,000 35,000 35,000
Polk County Project Support 8,500 8,500 9,500 9,500 9,500 9,500 10,000 10,000 10,000 10,000 10,000
State/FDOT Project Support 8,000 30,000 35,000 35,000 35,000 35,000 40,000 40,000 45,000 45,000 45,000
City Parks & Rec Support 7,000 20,000 25,000 25,000 25,000 25,000 30,000 30,000 35,000 35,000 35,000
Other Distribution Projects 100,000 100,000 200,000 200,000 200,000 200,000 230,000 230,000 230,000 250,000 250,000
CWE 5096 Crow Water Projects Easements 45,000 30,000 40,000 40,000 40,000 40,000 45,000 45,000 45,000 45,000 45,000
Nottingham/John Arthur Way AC Replace 3,560
Water Master Plan Projects 30,000 20,000 20,000 20,000 20,000 20,000 20,000 25,000 25,000 25,000 25,000
Replacement of Hand Held Radios 12,000 12,000
Polk County Road Improvements 10,000 20,000 25,000 25,000 25,000 25,000 30,000 30,000 35,000 35,000 35,000
MWD1023 Skyview Utility System 70,000
Maximo Implemenation 46,952
CWE5160Harden Blvd-N/S Route-36"Relocate 5,000
CWE5162 W Pipkin Widen(Medulla to Harden) 13,086
Containment Structures 30,000
Parker Road - Lunn to Old Hwy 37 Tie 18,000
In-Town Bypass 2,500
T&D Workorder Management System 42,676
CWP5525 Williams Filter Rehabilitation 10,047
Maximo Upgrade Project 60,313
LibertyNet Archives Implementation 16,645
Transfer to PIF-Training Center Relocation / Renovation 11,082 11,082 11,082 11,082 11,082
Sub-total 579,679 320,082 452,582 440,582 440,582 440,582 485,500 495,500 510,500 530,500 530,500
TOTAL EXPENSES 15,571,597 5,169,072 6,406,792 3,947,887 3,376,777 3,395,727 3,601,000 3,535,610 3,553,940 3,670,415 3,650,250
ENDING CASH BALANCES:
IMPACT FEES 2,474,450 2,414,450 2,144,450 2,923,150 4,001,850 5,080,550 6,307,950 7,625,350 8,942,750 10,249,750 11,551,650
RENEWAL AND REPLACEMENT 3,338,753 2,501,681 1,186,889 1,482,302 2,348,825 3,196,398 3,939,998 4,658,988 5,359,648 5,954,233 6,574,083
TOTAL CASH BALANCES 5,813,203 4,916,131 3,331,339 4,405,452 6,350,675 8,276,948 10,247,948 12,284,338 14,302,398 16,203,983 18,125,733

F – 39
ELECTRIC UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
REVENUES:
Transfer from Operating Fund 40,748,934 23,863,945 36,749,007 37,116,497 37,487,662 37,862,539 38,241,164 38,623,576 39,009,811 39,399,910 39,793,909
Grant Proceeds-Smart Grid 10,000,000 10,000,000
Debt Proceeds 44,701,607 13,000,000 12,000,000
TOTAL REVENUES 85,450,541 23,863,945 59,749,007 59,116,497 37,487,662 37,862,539 38,241,164 38,623,576 39,009,811 39,399,910 39,793,909
EXPENDITURES:
Call Center Technology 150,000
Energy Service Evaluation 245,473
Fire System Batery Replacement 307,741
Heritage Town Center 770,000
NERC Compliance 197,439
Ops Control Center - Parker Street 5,267,704
Smart Grid Design & Study Phase 1,500,000 23,000,000 22,000,000
230kv/69kv Transmission Lines 10,373,646 461,000 2,084,147 3,840,000 7,015,000 6,700,000 2,900,000 7,327,853 4,800,000 1,000,000 2,780,000
Substations 5,077,450 1,431,776 10,564,000 3,280,000 7,500,000 6,400,000 3,300,000 2,100,000 6,400,000 4,700,000
Larsen Plant Unit 8 1,171,100 1,700,000 3,600,000 1,000,000 1,000,000 1,000,000 1,000,000 1,800,000 1,000,000 1,000,000
MMP Administration Building 1,992,470 1,000,000
MMP Maintenance Building 3,000,000
McIntosh Plant Unit 1 931,576
McIntosh Plant Unit 2 1,278,164 1,000,000 2,700,000 1,800,000
McIntosh Plant Unit 3 24,481,728 3,155,307 7,967,000 11,921,000 5,606,000 7,529,000 6,216,000 4,440,000 3,486,000 4,122,000 3,240,000
McIntosh Plant Unit 5 9,884,770 3,674,840 7,430,000 5,185,000 5,691,000 10,697,000 5,203,000 5,209,000 9,215,000 10,221,000 5,228,000
McIntosh GT 12,071 100,000 650,000
Winston 6 100,000 100,000 100,000 100,000
TOTAL LTC CAPITAL PROJECTS 63,641,338 9,722,923 55,945,147 51,576,000 29,612,000 32,426,000 18,619,000 20,076,853 25,701,000 21,043,000 14,048,000
TOTAL R & R PROJECTS 21,809,203 14,141,022 14,515,000 14,915,000 15,326,000 15,750,000 16,186,000 16,634,000 17,095,000 17,569,000 18,056,000
TOTAL EXPENDITURES 85,450,541 23,863,945 70,460,147 66,491,000 44,938,000 48,176,000 34,805,000 36,710,853 42,796,000 38,612,000 32,104,000
CASH BALANCE (10,711,140) (18,085,643) (25,535,981) (35,849,442) (32,413,278) (30,500,555) (34,286,744) (33,498,834) (25,808,926)

F – 40
ELECTRIC UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
230kv/69kv Transmission Lines
LEE8231 Glendale-Eaton Park 69kv Line 286,432
LEE8241 Tenoroc Northwest 69kv Line Reconductor 265,670
LEE8242 Socrum Hemphill 69 kv Line (2,691)
LDE8251 Indian Lakes to Galloway 69kV Line 75,000 4,400,000
LEE8281 Hamilon to Winston 69kv line 1,500,000 1,500,000
LDE8149 Lake Mirror to Palmetto 69kV Upgrade 1,000,000
County Line South to Christina/Dranefield 69kV & 12kV 3,000,000 2,600,000
County Line South to Hamilton 69kV & 12kV 3,000,000 2,200,000
Interstate-Northwest 69kV Reconductor 415,000
Medulla-Dranefield 69kV and 12kV 1,400,000
LEE8252 West-Winston 69kV Line Upgrade 600,000
Crews Lake Terminal for Grove Line 90,000
Grove Terminal For Crews Lake Line 175,000
Mt Oliver to Orangedale/TECO 69kV Line 125,000 800,000 400,000
CEE8119 Bridgewater 69kV and 12kV Lines 1,855,000
CEE8120 Hamilton-Dranefield 69kV Trans & 12kV Dist50,000 384,147 1,500,000 727,853
Orangedale to Socrum 69 KV Route Study 6,611,107
LDE8147 Lakeland Highlands Transmission Line Relocation 384,028 386,000
LDE8152 Indian Lakes to Socrum 69 kV Line 75,000 3,000,000
Orangedale Terminal for Socrum 69 KV Line 86,850
Socrum Terminal for Orangedale 69kv Line 162,250
Crews Lake-Grove 69kv 700,000 700,000
Dranefield Terminal for Hamilton 250,000
Indian Lakes 12kV Feeders 1,000,000
McIntosh to Tenoroc 230kV Reconductor 600,000
Medulla-Grove 69kV Line 1,000,000 2,780,000
Mt Oliver 12kV Feeders 300,000 400,000
Spare 230/69kV Auto TX 150MVA 2,500,000
Total 230kv/69kv Trans Lines 10,373,646 461,000 2,084,147 3,840,000 7,015,000 6,700,000 2,900,000 7,327,853 4,800,000 1,000,000 2,780,000

F – 41
ELECTRIC UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Substations
CEE8205 Dranefield New Circuit D384 384,055
CEE8206 Eaton Park New Circuit R384 317,015
CEE8208 Orangedale V334 Upgrade Existing Line 523
CEE8218 Extend Winston Circuit T354 Double Circuit 50,000 384,000
Galloway TX #2 Upgrade 1,300,000
Grove Sunstation TX #2 1,200,000 800,000
West Substation Upgrade 1,400,000 400,000
Interstate Substation - 2nd Transformer & Feeders 2,500,000 500,000
Southwest Substation TX #2 Upgrade 1,000,000 300,000
Northwest Substation TX #1 Upgrade 1,200,000 200,000
Northwest Substation TX #2 Upgrade 1,200,000 200,000
Mt. Olive Substation 2,500,000 1,000,000
Medulla SubstationUpgrade TX#1 1,000,000 300,000
Replace U3 GSU Transformer (@ McIntosh) 2,580,000
LEE8027 Capacitor Modernization Program (11,254)
LEE8028 County Line South Substation 500,000 200,000 1,500,000
LEE8105 West Sub for Hamilton Sub Delay 8,617
LEE8122 I-4 T&D Lines Relocaton 31,681
LEE8219 Medulla Substation Capacity Upgrade 377,945
LEE8255 West Substation Rebuild Fire 279,559 500,000
LEE8262 Eaton Park Substation Rebuild 96,670
Bridgewater Substation, TX & Feeders 960,000 1,600,000
Glendale Substation Rebuild 1,904
LDS8209 Glendale Substation Rebuild TX #1 1,083,119
LDS8255 Glendale Substation Restoration Fire 129,502 300,000
LEM8025 Hamilton Substation & T&D Feeders 1,600,000 900,000 1,500,000 200,000
LEM8026 RTU Replacement 310,271
LEM8106 Indian Lake Substation 150,000 2,000,000 3,000,000 3,000,000 4,500,000
Indian Lake 30 MVAr Capacity Bank 80,000
Larsen Dist Sub Rebuild 2,200,000
Highland City Sub TX #2 Upgrades 1,500,000
LDG9001 LT Project resources 907,845 631,776
Total Substations 5,077,450 1,431,776 10,564,000 3,280,000 7,500,000 6,400,000 3,300,000 2,100,000 6,400,000 4,700,000

F – 42
ELECTRIC UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Larsen Plant
LPP U8 Condenser Air Removal System Upgrade 250,000
LPP U8 CT Controls Update 600,000 200,000
LPP COL LTC Resources 542,454
LPP U8 CT Turbine Exhaust Plenum Replacement 1,000,000 500,000
LPP U8 CT Turbine Shell Replacement 178,646 1,000,000
LPP U8 Expansion Joint 100,000
LPP U8 Dampers/Expansion Joint 100,000 400,000
LPP U8 Steam Turbine Inspection 1,500,000 1,800,000
LPE U8 Remote Operation 100,000
LPP U8 Generation Reliability Improvement 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Total Larsen Plant 1,171,100 1,700,000 3,600,000 1,000,000 1,000,000 1,000,000 1,000,000 1,800,000 1,000,000 1,000,000
McIntosh Plant
MMP Administration Building 1,992,470 1,000,000
MMP Maintenance Building 3,000,000
MMP JT U3 Air Heater Basket Replacement 321,600 150,000 336,000 156,000
MMP JT U3 Ball Mill Shell Repl 111,026
MMP JT U3 Boiler Repairs 594,736
MMP JT U3 CAMR Compliance 156,000
MMP JT U3 Circulating Water Line Coating 1,200,000
MMP JT U3 Clean Air Act (CO2) 60,000 600,000
MMP JT U3 Clean Air Act (NOX) 540,000 30,000 540,000 30,000 540,000 30,000
MMP JT U3 Clean Air Act (SOX) 1,800,000 2,400,000
MMP JT U3 Coal Transportation Options 38,650
MMP JT U3 Coal Unloading/Blending System 2,120,854 1,300,000 2,300,000 2,400,000
MMP JT U3 Coal Yard Heavy Equipment Replacement 325,307 506,000 146,000 146,000 343,000
MMP JT U3 Coal Yard Reconstruction 720,000
MMP JT U3 Coal Yard System Improvements 405,281 600,000 75,000 150,000
MMP JT U3 Controls Replacement 202,859 180,000 210,000 300,000 900,000 1,200,000
MMP JT U3 Clean Air Act SCR 15,171,190
MMP JT U3 Combustion Byproduct Marketing 2,675
MMP JT U3 Cooling Tower Rebuild 1,200,000 1,200,000 1,200,000 1,200,000 600,000
MMP JT U3 CEMS Analyzer Repl 48,527
MMP JT U3 CSI Facility Upgrade 307,219 180,000
MMP JT U3 Economizer Tube Replacement 276,000 462,000
MMP JT U3 Fire System Upgrade 351,772 150,000 150,000
MMP JT U3 Generation Reliability Improvement 3,000,000 3,000,000 3,000,000 3,000,000
MMP JT U3 Hi Temp Reheater Replacement 600,000 840,000
MMP JT U3 High Energy Pipe Assessment and Hanger Study 120,000 120,000
MMP JT U3 Insulation Repair 60,000 60,000 60,000
MMP JT U3 Limestone System Upgrades 782,628
MMP JT U3 Low Nox Burners 1,150,436
MMP JE U3 McIntosh Track & Trestle Rebuild 599,215
MPP JT U3 Mobile Equipment Replacement 145,307
MMP JT U3 Painting 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000

F – 43
ELECTRIC UTILITY
CAPITAL IMPROVEMENT PLAN
ADJUSTED
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
BUDGET PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
MMP JT U3 Primary Superheater Tube & Economizer Uplegs 60,000
MMP JT U3 Primary Superheater 600,000 1,800,000
MMP JT U3 Pulverizer Improvements 311,492 130,000 180,000 130,000 180,000
MMP JT U3 Rail Cars 228,518
MMP JT U3 Reheat Horizontal Tube Replacement 600,000 1,350,000
MMP JT U3 Reheat Vertical Upleg Tube Replacement225,000 360,000 480,000
MMP JT U3 Reline Process Wastewater Ponds 1,800,000
MMP JT U3 Safety Silencers (12) Replacement 300,000 300,000
MMP JT U3 Scrubber Forced Oxidation 330,384
MMP JT U3 Scrubber Improvements 306,294 270,000 300,000 180,000 180,000 120,000 120,000 210,000 210,000 120,000 210,000
MMP JT U3 Sootblower Wall Panel Repl 322,125 165,000 180,000 180,000 180,000
MMP JT U3 Turbine Blades 336,828
MMP IRP Update & Unit 3 Valuation Study 7,112
MMP MGT HGP Inspection 100,000 650,000
MMP MGT Turbine Controls 12,071
MPP U1 Generation Reliability Improvement 747,224
MPP U1 Boiler Repair and Evaluation 161,852
MMP U1 #11 Well Pump VFD Replacement 22,500
MMP U2 Bridge Crane Upgrade 500,000
MMP U2 Circulating Water Line 135 1,200,000
MMP U2 Major Turbine Outage 1,500,000 1,800,000
MMP U2 Waterwall Tube Replacement 760,007
MMP U2 Generation Reliability Improvement 18,022 1,000,000
MMP U5 Catalyst Replacement 1,000,000 1,000,000
MMP U5 Corrosion Mitigation/Upgrades 600,758 750,000
MMP U5 CT Compressor Major Repair 500,000
MMP U5 DCS Controls Replacement 500,000 1,000,000
MMP U5 Generation Reliability Improvement 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
MMP U5 ST Generator Rewind 3,174,012
MMP U5 HRSG Upgrades 2,500,000 7,500,000
MMP U5 Row One Ring Segment Replacement 500,000
MMP U5 ST L-0 Blades 550,000 3,000,000
MMP U5 ST Major Outage 2,000,000 5,000,000
MMP U5 Training Simulator 1,000,000
U5 LTMA Assets 2,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
Winston SCR and Silencer Replacement 100,000 100,000 100,000 100,000
Allocated Payroll 174,840 180,000 185,000 191,000 197,000 203,000 209,000 215,000 221,000 228,000
Capitalized Purchase Power 3,060,000
Total McIntosh Plant 38,580,785 7,830,147 18,597,000 18,856,000 14,097,000 18,326,000 11,419,000 9,649,000 12,701,000 14,343,000 10,268,000

THIS PAGE IS INTENTIONALLY BLANK
F – 44

Table of Contents
Supplementary Information .............................................................. Section—G
Largest Taxpayers ................................................................................ G-2
Schedule of Property Tax Rates ......................................................... G-3
General Fund Property Tax Levies and Collections .......................... G-4
Governmental Activities Tax Revenues by Source ........................... G-6
Changes in Fund Balances of Governmental Funds ......................... G-7
Glossary of Terms ................................................................................ G-8
Abbreviations and Acronyms ............................................................ G-13
Department Tables of Organization & Position Management ........ G-15
G-1 Fiscal Year 2010 Annual Budget

Ten Largest Taxpayers
G-2 Fiscal Year 2010 Annual Budget

Schedule of Property Tax Rates - Direct and
Overlapping Governments
G-3 Fiscal Year 2010 Annual Budget

General Fund Property Tax Levies and
Collections
G-4 Fiscal Year 2010 Annual Budget

General Fund Property Tax Levies and
Collections (cont’d)
G-5 Fiscal Year 2010 Annual Budget

Governmental Activities Tax Revenues by Source
G-6 Fiscal Year 2010 Annual Budget

Changes in Fund Balances of Governmental
Funds
G-7 Fiscal Year 2010 Annual Budget

Glossary of Terms
The budget document uses many terms and words that have specific meaning in the context of
governmental finance or to the City of Lakeland. The glossary defines words and terms that may have very
specific meaning or may not be in common usage.
Accrual Basis: A basis of accounting using the economic resources measurement focus. Revenues are
recorded when earned. Expenses are recorded when a liability is incurred. Fixed assets are capitalized
(i.e. recorded on the balance sheet, not the income statement). Depreciation is recorded on fixed assets.
Activity: A specific and distinguishable service performed by one or more organizational components of
the City to accomplish a function for which the City is responsible.
Ad Valorem Taxes: Taxes levied on both real and personal property according to the property’s valuation
and the tax rate.
Adoption: The formal action taken by the City Commission to authorize or approve the budget.
American Public Power Association (APPA): A service organization for the nation's more than
2,000 community-owned electric utilities that serve more than 43 million Americans.
Appropriation: The spending limit adopted or authorized by the City Commission.
Asset: Resources owned or held by governments that have monetary value.
Attrition: A method of achieving a reduction in personnel by not refilling the positions vacated through
resignation, reassignment, transfer, retirement, or means other than layoffs.
Authorized Position: An employee position, authorized in the adopted budget to be filled during the year.
Available (Undesignated) Fund Balance: Refers to the funds remaining from the prior year, which are
available for appropriation and expenditure in the current year.
Bad Debt: The estimated amount of accounts owed to the City (receivables) that will not be collected
during the year. This includes utility accounts, accident damage repair accounts and other miscellaneous
account receivables, which are deemed uncollectible.
Balanced Budget: Total estimated receipts, including appropriated fund balance/reserve, shall equal total
of appropriations and reserves for future use.
Base Budget: Cost of continuing the existing levels of service in the current budget year.
Bond: A long term promissory note or IOU. The note includes a specific principal amount and stated
interest rate. Bonds are used to finance capital projects.
General Obligation (G.O.) Bond: A type of bond that is backed by the full faith, credit and taxing
power of the City.
Revenue Bond: A bond that is backed by a particular revenue source such as water user fees.
Bond Refinancing: A payoff and re-issuance of bonds to obtain better interest rates and/or bond
conditions.
Budget: A financial plan approved by the City Commission that includes estimates for revenues and limits
on expenditures.
Budget Calendar: The schedule of key dates that the City follows in the preparation and adoption of the
budget.
Budgetary Control: The control or management of a government in accordance with the approved budget
for the purpose of keeping expenditures within the limitations of available appropriations and resources.
Capital Assets: Assets of significant value and having a useful life of several years. Capital assets are
also called fixed assets.
Capital Improvement Plan (CIP): A financial plan for the improvement of streets, parks, utilities and other
major infrastructure items. The capital budget includes revenue sources and expenditure limits.
G-8 Fiscal Year 2010 Annual Budget

Glossary of Terms
Capital Outlay: Fixed assets which have a value of $1,000 or more and have a useful economic lifetime of
more than one year or assets of any value if the nature of the item is such that it must be controlled for
custody purposes as a fixed asset.
Capital Project: Major construction, acquisition, or renovation activities that add value to a government’s
physical assets or significantly increase its useful life.
Central Business District (CBD): The core area of Lakeland’s downtown.
Charges for Services: A user fee or rate levied against a person or entity that has received an identifiable
benefit in exchange. Examples would include bus fare, water usage charges or grave openings.
Collective Bargaining Agreement: A legal contract between the City and representative of a recognized
bargaining unit for specific terms and conditions of employment (e.g. hours, working conditions, salary,
fringe benefits, and matters affecting health and safety of employees).
Consumer Price Index (CPI): A statistical description of price levels provided by the U.S. Department of
Labor. The index is used to measure the increase in the cost of living economic inflation.
Component Unit: A legally separate organization for which the elected officials of the City are financially
accountable. A component unit can be another organization for which the nature and significance of its
relationship with the City is such that exclusion would cause the reporting entity’s financial statements to be
misleading or incomplete.
Contingency: A budgetary reserve for emergencies or unanticipated expenditures/opportunities.
Contractual Services: Services rendered to the City by private firms, individuals, or other governmental
agencies (e.g. maintenance agreements and professional consulting services).
Core Service: Fundamental services or sub-activities provided to meet the City’s Mission and Goals
Debt Service: Principal and interest payments for outstanding debt such as bonds or notes payable.
Dedicated Tax: A tax levied to support a specific government program or purpose.
Deficit: The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over
revenues during a single accounting period.
Department: Organizational unit of government, which is functionally unique in its delivery of services.
Depreciation: The portion of the cost of a fixed asset (i.e. a car or treatment plant) charged as an expense
during the fiscal year. Eventually the entire cost of the fixed asset will be charged off as an expense. Only
Enterprise and Internal Service funds have depreciation.
Employee Benefits: Costs incurred by the City for pension, health insurance, and other benefits provided
to employees.
Encumbrance: An amount of money committed for the payment of goods and services not received or
paid.
Expenditure: The payment of cash or the transfer of property or services for the purpose of acquiring
goods and/or services or settling a loss.
Expense: Charges incurred (whether paid immediately or to be paid at a later date) for operations,
maintenance, interest or other charges.
Fiscal Year: The time period for which the budget is authorized and measured by the accounting records.
The City of Lakeland’s fiscal year begins on October 1 st and ends on September 30 th .
Fixed Assets: Assets of long-term character that are used for the government, such as land, buildings,
machinery, furniture, and other equipment.
Florida Municipal Power Agency (FMPA): A wholesale power company owned by municipal electric
utilities. FMPA provides economies of scale in power generation and related services to support communityowned
electric utilities.
G-9 Fiscal Year 2010 Annual Budget

Glossary of Terms
Full-Time Equivalent (FTE): The number of employee hours (2080) needed to be equal to one full-time
employee. Several part-time employees may be combined to make one full-time equivalent.
Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other
financial resources.
Enterprise Fund: Certain activities are treated as self-supporting businesses (e.g. water and
sewer utilities). The accounting for these activities is accounted for in separate funds called
enterprise funds.
Debt Service Fund: Funds used to record the payment of general debt.
General Fund: General purpose fund supported by taxes, fees and other revenues. The funds
may be used for any lawful purpose.
Internal Service Fund: Centralized services that serve all or many established in separate funds.
The other funds are charged a fee for the services provided by the Internal Service Fund.
Special Revenue Fund: A fund used to account for the revenues and expenditures of special
earmarked or legally restricted monies.
Stormwater Fund: Revenues, received primarily through the collection of residential and
commercial fees as well as transfers from the Transportation Fund for drainage and lake projects,
are used for projects approved by the City Commission for stormwater capital activities.
Fund Balance: The difference between a fund’s assets and liabilities, sometimes referred to as the
amount carried over from one year to the next year.
Generally Accepted Accounting Principles (GAAP): Uniform minimum standards for financial
accounting and recording, encompassing the conventions, rules and procedures that define accepted
accounting principles.
Goal: A general and timeless statement of direction, purpose or intent based on the community’s needs.
Grants: A contribution by a government or other organization to support a particular function.
Impact Fee: A fee charged to a developer or individual to fund the future cost of improvements associated
with the development’s impact on various City services; charged as a condition for obtaining a building
permit.
Indirect Cost: A cost necessary for the functioning of the organization as a whole that can not be directly
assigned to one service.
Infrastructure: Vital facilities such as roads, sewers, bridges, water lines, public buildings, parks and
airports that are fixed in location.
Inter-Fund Transfer: Legally authorized transfers from a fund receiving revenue to a fund through which
resources are to be expected.
Intergovernmental: Revenue from another governmental agency such as the State of Florida or the
United States Federal Government. Some revenues from local units are treated as Charges for Service.
Internal Service Charges: Charges to user departments for financing goods or service provided by one
department to another on a cost-reimbursement basis.
Lakeland Area Mass Transit District: A component unit of the City that accounts for all activities
necessary to provide modern bus transportation in the Lakeland area. The City does not have any
ownership claim against the assets of this entity; however, the City does maintain some control over
operations in that the majority of its governing board is composed of members of the City Commission.
Lakeland Downtown Development Authority: A Component Unit of the City that has the responsibility of
improving the economic condition in the Central Business District.
G-10 Fiscal Year 2010 Annual Budget

Glossary of Terms
Long-Term Debt: Debt with a maturity of more than one year after the date of issuance.
Mill: One one-thousandth of a dollar of assessed value.
Millage: Rate used in calculating taxes based upon the value of the property, expressed in mills per dollar
of property value.
Mission: A description of the purpose, values, strategies, and behavior standards that guide an
organization and move it toward its vision. A mission states what the organization is, what it does, for
whom and why.
Modified Accrual: A basis of accounting using the current financial resources as a measurement focus.
Revenues are recognized when both measurable and available. Expenditures are recorded when a liability
is incurred. Fixed assets are recorded as an expenditure in the period the asset is acquired.
Objective: A specific/quantifiable statement of what the City, a department or a unit expects to accomplish
in a fiscal year.
Outcome: Desired output oriented accomplishments, which can be measured and achieved within a set
time-period. Achievement of the outcome advances the organization toward a goal.
Operating Budget: The day-to-day cost of providing City services. The operating budget does not include
capital purchases, for items of $1,000 or greater.
Operating Expenses: The cost for personnel, materials and equipment required for a department to
function.
Operating Revenue: Funds that the government receives as income for day-to-day services including
taxes, fees from specific services, interest earnings, and grant revenues.
Peace River Water Basin: The Peace River Basin is the region of land in Central and Southwest Florida
that includes portions of Charlotte, Hardee, Desoto, Highlands and Polk Counties from which water drains
into the lakes and streams that ultimately supplies water to the Peace River.
Prioritization: To list or rate in order of priority according to the City’s Goals.
Program: Group activities, operations or organizational units directed to attaining specific purposes or
objectives.
Property Tax: A tax levied on real estate as well as commercial and industrial personal property based on
the value of the property.
Performance Budget: A budget wherein expenditures are based primarily upon measurable performance
of activities and work programs.
Performance Measure: Data collected to determine a program’s effectiveness or efficiency in achieving
its objectives.
Program: A group of related activities performed by one or more organizational units for the purpose of
accomplishing a government function.
Repurchase Agreements: An agreement where the City transfers cash to a broker-dealer or bank; the
broker-dealer or bank transfers the securities to the City and promises to repay the cash plus interest in
exchange for the same securities.
Reserve: An account used 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.
Retreat: City Commission goal setting meeting held around January of each year. City Manager
communicates City Commission goals and sets parameters for budget preparation with Department heads.
Revenue: Money coming into a fund (other than a transfer) such as taxes, user fees, grants, fines and any
other source of money.
G-11 Fiscal Year 2010 Annual Budget

Glossary of Terms
Rolled-Back Rate: The millage necessary to raise the same amount of ad valorem tax revenue as the
previous year, excluding taxes from new construction.
Southwest Florida Water Management District (SWFMD): Responsible for water resources in sixteen
west central Florida counties: Charlotte, Citrus, DeSoto, Hardee, Hernando, Highlands, Hillsborough, Lake,
Levy, Manatee, Marion, Pasco, Pinellas, Polk, Sarasota and Sumter.
Special Assessment: A compulsory levy made against certain properties to defray all or part of the cost of
a specific capital improvement or service deemed to benefit primarily those properties.
Target Budget: Desirable expenditure levels provided to departments to develop a recommended budget.
Based on the prior year’s adopted budget, excluding one-time expenditures, projected revenues and
reserve requirements.
Tax Base: The total property valuations on which each taxing agency levies its tax rates.
Tax Levy: The total amount of revenue raised from general property taxes.
Tax Rate: The amount of tax levied for each $1,000 of assessed valuation. Often called millage rate.
Taxes: Compulsory charges levied by a government for the purpose of financing services performed for
the common benefit of the people.
Transfer: A transfer is movement of money or assets from one fund to another that is not a payment for
service. Sometimes a transfer is one fund subsidizing another fund.
Unencumbered Balance: The amount of an appropriation that was not expended or encumbered and is
still available for future purposes.
User Fee: Revenue paid by a party directly benefiting from the use of receipt of a public service.
Utility Tax: A consumer tax levied by cities on the of utilities such as electricity, telephone or gas.
Did you know…
By the end of 1885, “Lakeland had a
popular resort hotel (the Tremont) and
housed 400 residents, a dozen shops, 3
hotels, an express office, 2 telegraph
offices, a newspaper, meat markets,
barber shops, shoemaker’s shop, laundry,
blacksmith shop, boarding houses,
bakeries, billiard rooms, etc”...
G-12 Fiscal Year 2010 Annual Budget

Abbreviations and Acronyms
AADF Annual Average Daily Flow
ACH Automated Clearing House
ADA Americans with Disabilities Act
AD&D Accidental Death & Dismemberment
AP Accounts Payable
ALS Advance Life Support
AMI Average Median Income
AOA Airport Operating Area
APPA American Public Power Association
ARA Aramark Food Services
ARFF Aircraft Rescue & Fire Fighting
ATC Airport Traffic Control
BCE Business Cooperative Education
BEMP Building, Electrical, Mechanical, Planning
BICEP Building Inspection Code Enforcement Program
BITS Building Inspection Transportable System
BEBR Bureau of Economic & Business Research
BJA Bureau of Justice Assistance
BLS Basic Life Support
BMP Best Management Practices
BOD Biological Oxygen Demand
CACO3 Calcium Carbonate
CADD Computer Assisted Design and Drafting
CAFR Comprehensive Annual Financial Report
CAIR Clean Air Interstate Rule
CBD Commercial Business District
CBE Cooperative Business Education
CBIR Community Budget Issue Request
CDBG Community Development Block Grant
CDC Community Development Corporation
CE Code Enforcement
CIP Capital Improvement Plan
CPI Consumer Price Index
CIS Criminal Investigations
CLMP Comprehensive Lakes Management Plan
CM City Manager
COLA Cost of Living Allowance
CPR Cardiopulmonary Resuscitation
CRA Community Redevelopment Agency
CROW Contracts Right of Way
CSU Community Services Unit
DARE Drug Abuse Resistance Education
DART Domestic Abuse Response Team
DCA Department of Community Affairs
DEP Department of Environmental Protection
DOT Department of Transportation
DNA Dinoclaustic Neuclic Acid
DoIt Department of Information Technology
DOJ Department of Justice
DRI Development of Regional Impact
DRT Design Review Team
DUI Driving Under the Influence
DV Digital Video
EAA Experimental Aircraft Association
ECS Emergency Communications Specialists
EMS Energy Management System
EMT Emergency Medical Technicians
ED WMIS Energy Delivery Work Order Management
Information System
EPA Environmental Protection Agency
EVDO Evolution Data Optimized
EZ Enterprise Zone
FAA Federal Aviation Authority
FAR Federal Aviation Regulation
FDLE Federal Department of Law Enforcement
FDOT Florida Department of Transportation
FEMA Federal Emergency Management Agency
FHFC Florida Housing Finance Corporation
FHSAA Florida High School Athletic Association
FLC Florida League of Cities
FMPA Florida Municipal Power Agency
FMPP Florida Municipal Power Pool
FOAG Florida Office of the Attorney General
FRCC Florida Reliability Coordinating Council
FRDAP Florida Recreation Development Assistance Program
FT Full-Time
FTE Full-Time Equivalent
FWC Florida Water Conservation
FY Fiscal Year
GAAP Generally Accepted Accounting Principles
GASB Governmental Accounting Standards Board
GFOA Government Finance Officers Association
GIS/CAD Geographic Information System/Computer Aided
Design
GKS General Knowledge Study
GM General Manager
GPS Global Positioning System
gWh Giga-watt Hour
HHR Hurricane Housing Relief
HOME HOME Investment Partnership Program
HR Human Resources
HVAC Heating, Ventilation & Air Condition
HRMS Human Resources Management System
IDS Intrusion Detection System
ILS Instrument Landing System
IRP Integrated Resource Plan
IT Information Technology
JSS Juvenile Services
KIO Key Intended Outcome
KSI Key Success Indicator
kWh Kilowatt Hour
LAC Lakeland Airside Center
LCRA Lakeland Community Redevelopment Agency
LDDA Lakeland Downtown Development Authority
G-13 Fiscal Year 2010 Annual Budget

Abbreviations and Acronyms
LDR
LEAD
LEDC
LFD
LGN
LLC
LLRA
LPD
LTC
LTMA
M/WBE
MDT
MGD
MLK
MSG
MSTU
MSW
MWA
NAMI
NCAN
NERC
NET
NLC
NPDES
O&M
OCAT
OH
OMB
OMS
OSG
OUC
P&R
PAL
PCC
PCCVB
PCD
PDA
PE
PIAT
PIF
PM
PSC
PW
PSN
PT
PUD
QTI
R&R
RPI
ROI
SAIDI
Land Development Regulation
SANS Storage Area Network
Lakes Education Action Drive
SCADA System Control Data Acquisition
Lakeland Economic Development Council
SEOC State Emergency Operation Center
Lakeland Fire Department
SHIP State Housing Initiative Program
Lakeland Government Network
SIS Special Investigations
Limited Liability Corporation
SOAT Strategic Operating Activity Team
Lakeland Linder Regional Airport
SOP Strategic Operating Plan
Lakeland Police Department
SOS Special Operations Section
Long Term Capital
SPCC Simpson Park Community Center
Long Term Maintenance Agreement
SRO School Resource Officer
Minority/Women-Owned Business Enterprises SWFWMD Southwest Florida Water Management
Mobile Data Terminal
District
Million Gallons per Day
SWAT Special Weapons and Tactics
Martin Luther King
SWOT Strengths-Weaknesses-Opportunities
Main Street Garage
Threats
Municipal Service Taxing Unit
TBD To Be Determined
Municipal Solid Waste
T&D Transmission & Delivery
Maintenance Water Administration
TAC Targeted Areas of Concentration
National Alliance for the Mentally Ill of Polk County TD Tourist Development
National College Access Network
TDT Tourist Development Tax
N. American Reliability Corporation
TEA-LU Transportation Efficiency Act-A Legacy for
Neighborhood Enforcement Team
Users
National League of Cities
TECO Tampa Electric Company
National Pollution Discharge Elimination System TIP Truancy Interdiction Program
Operating & Maintenance
TMDL Total Maximum Daily Load
Organizational Communications Advisory Team TO Table of Organization
Overhead
TPO Transportation Planning Organization
Office of Management & Budget
U&CF Urban & Community Forestry
Outage Management System
UCM United Conference of Mayors
Orange Street Garage
UG Underground
Orlando Utility Commission
UMS Utility Management System
Parks and Recreation
USEPA United States Environmental Protection
Police Athletic League
Agency
Polk Community College
USF University of South Florida
Polk County Convention & Visitors Bureau
UT Utility Tax
Pollution Control Device
VISTE Volunteers in Service to the Elderly
Personal Digital Assistants
VOCA Victims of Crime Act
Performance Excellence
VTR Video Tape Recorder
Process Improvement Advisory Team
WA Water
Public Improvement Fund
WC Workers Comp
Preventative Maintenance
WTP Water Treatment Plant
Public Service Commission
WW Wastewater
Public Works
WWTP Wastewater Treatment Plant
Project Safe Neighborhood
YTD Year to Date
Part-Time
Planned Unit Development
Did you know….
Qualified Target Industry
Repair and Replace
Lakeland is located midway
Rapid Process Improvement
between Key West and the
Return on Investment
Georgia state line.
System Average Interruption Duration Index
G-14 Fiscal Year 2010 Annual Budget

Department Tables of Organization
and Position Management
Table of Contents
Airport ........................................................................................................... G-17
City Attorney ................................................................................................. G-19
City Manager ................................................................................................. G-20
Communications .......................................................................................... G-22
Community Development ............................................................................ G-23
Electric
General Manager ..................................................................................... G-26
Customer Service .................................................................................... G-30
Delivery .................................................................................................... G-34
Production ............................................................................................... G-40
Technical Support ................................................................................... G-48
Human Resources
Civil Service ............................................................................................. G-52
Employee Relations ................................................................................ G-53
Finance .......................................................................................................... G-54
Fire ................................................................................................................. G-57
Information Technology .............................................................................. G-59
Internal Audit ................................................................................................ G-61
Lakeland Center ........................................................................................... G-62
Parks & Recreation
Director .................................................................................................... G-64
Cemeteries ............................................................................................... G-65
Cleveland Heights Golf Course .............................................................. G-66
Library ...................................................................................................... G-68
Parks ........................................................................................................ G-71
Recreation ................................................................................................ G-73
G-15 Fiscal Year 2010 Annual Budget

Department Tables of Organization
and Position Management
Table of Contents
Police Department
Office of Chief of Police ......................................................................... G-75
Administrative Services .......................................................................... G-76
Investigative Services ............................................................................. G-77
Uniform Patrol Divisions......................................................................... G-78
Public Works
Director .................................................................................................... G-81
Construction and Maintenance .............................................................. G-82
Engineering .............................................................................................. G-84
Facilities Maintenance ............................................................................ G-85
Fleet .......................................................................................................... G-86
Lakes and Stormwater ............................................................................ G-87
Solid Waste .............................................................................................. G-88
Traffic ....................................................................................................... G-90
Purchasing and Risk Management ............................................................. G-92
Retirement Services ..................................................................................... G-94
Wastewater
Administration ......................................................................................... G-95
Collection ................................................................................................. G-96
Treatment ................................................................................................. G-97
Wetlands .................................................................................................. G-98
Water
Administration ........................................................................................G-100
Distribution .............................................................................................G-101
Engineering .............................................................................................G-102
Production ..............................................................................................G-103
G-16 Fiscal Year 2010 Annual Budget

Airport
G-17 Fiscal Year 2010 Annual Budget

Airport
FY09 FY10
Personnel Current Proposed PG Salary Range
Airport Director 1 1 PB3 71,079.00 ‐ 132,011.00
Assistant Airport Director 1 1 PB5 56,433.00 ‐ 104,809.00
Accountant III 1 1 58 51,979.20 ‐ 80,641.60
Airport Property Manager 1 1 51 43,804.80 ‐ 67,974.40
Operations Support Supervisor III 1 1 42 35,172.80 ‐ 54,579.20
Maintenance Mechanic II 1 1 38 31,907.20 ‐ 49,504.00
Maintenance Mechanic I 2 2 33 28,246.40 ‐43,804.80
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Operations Support Technician II 1 1 29 25,604.80 ‐ 39,748.80
Operations Support Technician I 1 1 24 22,692.80 ‐ 35,172.80
Office Assistant II 1 1 22 21,590.40 ‐ 33,508.80
Operations Support Worker II 1 1 18 19,593.60 ‐ 30,388.80
TOTAL FULL TIME EMPLOYEES 13 13
Air Traffic Control Tower Chief 1 0 54 47,132.80 ‐ 73,153.60
Air Traffic Controller 7 0 * #N/A
TOTAL GRANT FUNDED POSITIONS 8 0
TOTAL FTE 21 13
G-18 Fiscal Year 2010 Annual Budget

City Attorney
FY09 FY10
Personnel Current Proposed PG Salary Range
City Attorney 1 1 PB1 104,082.00 ‐ 193,296.00
Assistant City Attorney 2 2 PB4 62,598.00 ‐ 116,261.00
Labor Attorney 0 1 PB4 62,598.00 ‐ 116,261.00
Legal Assistant 3 3 40 33,508.80 ‐ 51,979.20
TOTAL FULL TIME EMPLOYEES 6 7
TOTAL FTE 6 7
G-19 Fiscal Year 2010 Annual Budget

City Manager
G-20 Fiscal Year 2010 Annual Budget

City Manager
City Manager's Office FY09 FY10
Personnel Current Proposed PG Salary Range
City Manager 1 1 PB1 104,082.00 ‐ 193,296.00
Deputy City Manager 1 1 PB2 76,885.00 ‐ 142,802.00
Assistant City Manager 1 1 PB2 76,885.00 ‐ 142,802.00
Secretary to the City Manager 1 1 42 35,172.80 ‐ 54,579.20
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
TOTAL FULL TIME EMPLOYEES 5 5
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
TOTAL PART TIME EMPLOYEES 1 1
SUB TOTAL FTE 5.5 5.5
Community Redevelopment Agency FY09 FY10
Personnel Current Proposed PG Salary Range
CRA Manager 0 1 PB5 56,433.00 ‐ 104,809.00
CRA Project Manager 0 2 56 49,504.00 ‐ 76,793.60
TOTAL FULL TIME EMPLOYEES 0 3
SUB TOTAL FTE 0 3
Performance Excellence FY09 FY10
Personnel Current Proposed PG Salary Range
Office of Management & Budget Manager 1 1 63 58,718.40 ‐91,083.20
Strategic Planning & Continuous Improvement Manager 1 1 63 58,718.40 ‐91,083.20
PE Coordinator ‐ Performance Measurement 1 1 51 43,804.80 ‐ 67,974.40
PE Coordinator ‐ Process Improvement 1 1 51 43,804.80 ‐ 67,974.40
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
TOTAL FULL TIME EMPLOYEES 5 5
SUB TOTAL FTE 5 5
Total FTE 10.5 13.5
G-21 Fiscal Year 2010 Annual Budget

Communications
FY09 FY10
Personnel Current Proposed PG Salary Range
Communications Director 1 1 PB3 71,079.00 ‐ 132,011.00
Communications Marketing Manager 1 1 58 51,979.20 ‐ 80,641.60
Cablecast Producer 1 1 49 41,724.80 ‐ 64,729.60
Communications Officer 1 1 49 41,724.80 ‐ 64,729.60
Communications Marketing Associate 1 1 38 31,907.20 ‐ 49,504.00
City Hall Receptionist/Switchboard Operator 1 1 22 21,590.40 ‐ 33,508.80
TOTAL FULL TIME EMPLOYEES 6 6
City Hall Receptionist/Switchboard Operator 0 1 22 21,590.40 ‐ 33,508.80
TOTAL PART TIME EMPLOYEES 0 1
TOTAL FTE 6 6.5
G-22 Fiscal Year 2010 Annual Budget

Community Development
G-23 Fiscal Year 2010 Annual Budget

Community Development
Planning FY09 FY10
Personnel Current Proposed PG Salary Range
Director of Community Development 1 1 PB2 76,885.00 ‐ 142,802.00
Assistant Director of Community Development 1 1 PB4 62,598.00 ‐ 116,261.00
Planning Manager 2 2 69 67,974.40 ‐ 105,435.20
Transportation Planner 1 1 63 58,718.40 ‐91,083.20
CRA Coordinator 1 0 56 49,504.00 ‐ 76,793.60
Principal Planner 1 1 58 51,979.20 ‐ 80,641.60
CRA Project Manager 1 0 56 49,504.00 ‐ 76,793.60
Senior Planner 5 5 54 47,132.80 ‐ 73,153.60
Computer Applications Specialist 1 1 54 47,132.80 ‐ 73,153.60
Economic Development Coordinator 1 1 54 47,132.80 ‐ 73,153.60
Property Information Supervisor 1 0 49 41,724.80 ‐ 64,729.60
Permit Center Coordinator 0 1 54 47,132.80 ‐ 73,153.60
Planner 1 1 42 35,172.80 ‐ 54,579.20
GIS Technician I 1 1 44 36,940.80 ‐ 57,304.00
Building Permit Coordinator 1 0 38 31,907.20 ‐ 49,504.00
Property Information Specialist II 1 1 38 31,907.20 ‐ 49,504.00
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Property Information Specialist I 1 1 31 26,894.40 ‐ 41,724.80
CRA Program Administrator 1 0 29 25,604.80 ‐ 39,748.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Office Associate I 1 0 24 22,692.80 ‐ 35,172.80
Office Assistant II 1 1 22 21,590.40 ‐ 33,508.80
TOTAL FULL TIME EMPLOYEES 26 21
SUB‐TOTAL FTE 26 21
Code Enforcement FY09 FY10
Personnel Current Proposed PG Salary Range
Neighborhood Services Manager 1 1 65 61,630.40 ‐ 95,617.60
Code Enforcement Supervisor 1 1 49 41,724.80 ‐ 64,729.60
Code Enforcement Officer 3 3 42 35,172.80 ‐ 54,579.20
Sign Enforcement Officer 1 1 42 35,172.80 ‐ 54,579.20
Office Associate II 2 2 29 25,604.80 ‐ 39,748.80
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 9 9
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
TOTAL PART TIME EMPLOYEES 1 1
SUB‐TOTAL FTE 9.5 9.5
G-24 Fiscal Year 2010 Annual Budget

Community Development
Affordable Housing
FY09 FY10
Personnel Current Proposed PG Salary Range
Housing Programs Coordinator 1 1 51 43,804.80 ‐ 67,974.40
Housing Rehabilitation Specialist II 2 2 45 37,835.20 ‐ 58,718.40
Code Enforcement Officer 2 2 42 35,172.80 ‐ 54,579.20
Housing Rehabilitation Finance Officer II 2 2 42 35,172.80 ‐ 54,579.20
Planning Assistant 1 1 36 30,388.80 ‐ 47,132.80
Account Clerk II 1 1 26 23,816.00 ‐ 36,940.80
Office Assistant II 1 1 22 21,590.40 ‐ 33,508.80
TOTAL FULL TIME EMPLOYEES 10 10
SUB‐TOTAL FTE 10 10
Building Inspection FY09 FY10
Personnel Current Proposed PG Salary Range
Chief Building Official 1 1 65 61,630.40 ‐ 95,617.60
Deputy Building Official 1 1 60 54,579.20 ‐ 84,656.00
Plans Examiner I 3 2 56 49,504.00 ‐ 76,793.60
Electrical Inspector 2 1 51 43,804.80 ‐ 67,974.40
Mechanical Inspector 2 1 51 43,804.80 ‐ 67,974.40
Plumbing Inspector 2 1 51 43,804.80 ‐ 67,974.40
Building Inspector I 3 3 51 43,804.80 ‐ 67,974.40
Field Services Inspector 1 1 45 37,835.20 ‐ 58,718.40
License Inspector III 1 1 40 33,508.80 ‐ 51,979.20
Building Permit Coordinator 1 0 38 31,907.20 ‐ 49,504.00
License Inspector II 1 1 36 30,388.80 ‐ 47,132.80
License Inspector I 1 1 31 26,894.40 ‐ 41,724.80
Permit Clerk 4 2 31 26,894.40 ‐ 41,724.80
Office Associate II 0 1 29 25,604.80 ‐ 39,748.80
Office Associate I 1 0 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 24 17
Building Inspector I 1 1 51 43,804.80 ‐ 67,974.40
Electrical Inspector 1 1 51 43,804.80 ‐ 67,974.40
Mechanical Inspector 1 1 51 43,804.80 ‐ 67,974.40
Plumbing Inspector 1 1 51 43,804.80 ‐ 67,974.40
Office Associate II 1 0 29 25,604.80 ‐ 39,748.80
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
TOTAL PART TIME EMPLOYEES 6 5
SUB‐TOTAL FTE 27 19.5
Community Development TOTAL FTE's 72.5 60
G-25 Fiscal Year 2010 Annual Budget

Electric: General Manager’s Office
Legend
Left number = 2009
Right Number = 2010
G-26 Fiscal Year 2010 Annual Budget

Electric: General Manager’s Office
G-27 Fiscal Year 2010 Annual Budget

Electric: General Manager’s Office
Personnel FY09 FY10
SUMMARY BY DIVISION Current Proposed
General Manager 24 26
Energy Production 244 235
Energy Delivery 218 218
Customer Service 109 103
Technical Support 29 28
TOTAL FULL‐TIME EMPLOYEES 624 610
SUMMARY PART‐TIME / SEASONAL
Customer Service Representative I 1 1
Office Associate I 1 0
College Interns 5 5
Co‐op Students 3 3
DCT/BCE Students 3 3
High School Summer Interns 1 1
Power Academy Interns 0 5
Manager of Special Projects 0 1
TOTAL PART‐TIME EMPLOYEES 14 19
CONTRACT LABOR 16 11
GENERAL MANAGER FY09 FY10
Current Proposed PG Salary Range
General Manager 1 1 PB1 104,082.00 ‐ 193,296.00
Deputy General Manager 1 1 PB2 76,885.00 ‐ 142,802.00
Business Operations Mgr II ‐ Corporate 1 1 67 64,729.60 ‐ 100,401.60
Business Operations Manager II 1 1 67 64,729.60 ‐ 100,401.60
Manager of Legislative '&' Regulatory Relations 1 1 63 58,718.40 ‐91,083.20
Manager of Corporate Performance 1 1 62 57,304.00 ‐ 88,899.20
Executive Assistant 1 1 48 40,726.40 ‐ 63,190.40
Administrative Assistant 2 2 33 28,246.40 ‐43,804.80
TOTAL FULL TIME EMPLOYEES 9 9
G-28 Fiscal Year 2010 Annual Budget

Electric: General Manager’s Office
FY09 FY10
General Manager/Pricing & Rates Current Proposed
Manager of Pricing and Rates 1 1 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 1 1 69 67,974.40 ‐ 105,435.20
Electric Utility Analyst 1 1 54 47,132.80 ‐ 73,153.60
Data Analyst II 1 1 42 35,172.80 ‐ 54,579.20
TOTAL FULL TIME EMPLOYEES 4 4
FY09 FY10
General Manager / Electric System Compliance Current Proposed
Manager of Electric System Compliance 1 1 78 84,656.00 ‐ 131,352.00
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
TOTAL FULL TIME EMPLOYEES 2 2
FY09 FY10
Current Proposed
Manager of Special Projects 0 1 78 84,656.00 ‐ 131,352.00
TOTAL PART‐TIME EMPLOYEES 0 1
FY09 FY10
General Manager / Training and Workforce Development Current Proposed
Director of Training and Workforce Development 1 1 69 67,974.40 ‐ 105,435.20
Senior Lineman Trainer 1 1 58 51,979.20 ‐ 80,641.60
Safety and Training Specialist 1 1 58 51,979.20 ‐ 80,641.60
Lineman Trainer 1 1 56 48297.60 ‐ 73,091.20
Training Specialist 3 3 54 47,132.80 ‐ 73,153.60
Employee Programs Specialist 1 1 36 30,388.80 ‐ 47,132.80
Utility Worker 2 29 25,604.80 ‐ 39,748.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
TOTAL FULL TIME EMPLOYEES 9 11
GM Sub‐total 24 26
G-29 Fiscal Year 2010 Annual Budget

Electric: Customer Service
G-30 Fiscal Year 2010 Annual Budget

Electric: Customer Service
G-31 Fiscal Year 2010 Annual Budget

Electric: Customer Service
G-32 Fiscal Year 2010 Annual Budget

Electric: Customer Service
CUSTOMER SERVICE DIVISION
FY09 FY10
Current Proposed
Assistant GM ‐ Customer Service 1 1 PB3 71,079.00 ‐ 132,011.00
Computer Applications Specialist 2 2 54 47,132.80 ‐ 73,153.60
3 3
Customer Service/Energy & Business Services
Manager of Energy & Business Services 1 1 69 67,974.40 ‐ 105,435.20
Senior Account Executive 1 1 54 47,132.80 ‐ 73,153.60
Account Executive 2 2 49 41,724.80 ‐ 64,729.60
Energy Analyst II 3 3 45 37,835.20 ‐ 58,718.40
Office Associate II 0 0 29 25,604.80 ‐ 39,748.80
Customer Service Representative II 2 2 29 25,604.80 ‐ 39,748.80
9 9
Customer Service/Call Center FY09 FY10
Current Proposed
Call Center Manager 1 1 58 51,979.20 ‐ 80,641.60
Customer Service Trainer 1 1 54 47,132.80 ‐ 73,153.60
Customer Service Team Leader 4 4 38 31,907.20 ‐ 49,504.00
Customer Service Representative II 30 26 29 25,604.80 ‐ 39,748.80
36 32
Customer Service/Field Services FY09 FY10
Current Proposed
Manager of Field Services 1 1 58 51,979.20 ‐ 80,641.60
Field Service Supervisor 1 1 47 39,748.80 ‐ 61,630.40
Energy Diversion Investigator 2 2 40 32,697.60 ‐ 49,483.20
Field Services Coordinator 1 1 40 33,508.80 ‐ 51,979.20
Meter Service Worker 12 12 38 31,137.60 ‐ 47,112.00
Meter Reading Coordinator 2 2 38 31,907.20 ‐ 49,504.00
Meter Reader 20 18 29 24,980.80 ‐ 37,835.20
Customer Service Representative II 2 2 29 25,604.80 ‐ 39,748.80
Customer Service Representative I 0 0 24 22,692.80 ‐ 35,172.80
41 39
Customer Service/Billing and Collections FY09 FY10
Current Proposed
Revenue Manager 1 1 60 54,579.20 ‐ 84,656.00
Customer Service Team Leader 2 2 38 31,907.20 ‐ 49,504.00
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Customer Service Representative II 16 16 29 25,604.80 ‐ 39,748.80
20 20
CS Subtotal 109 103
G-33 Fiscal Year 2010 Annual Budget

Electric: Delivery
G-34 Fiscal Year 2010 Annual Budget

Electric: Delivery
G-35 Fiscal Year 2010 Annual Budget

Electric: Delivery
Lakeland Electric
ED Right of Way
FY10 Proposed
Budgeted FTE’s
2/2
AGM / Delivery
PB 2
1/1
Legend
Left number = 2009
Right Number = 2010
Utilities Right of Way Officer
PG 58
1/1
Right of Way Liaison Specialist
PG 51
1/1
G-36 Fiscal Year 2010 Annual Budget

Electric: Delivery
G-37 Fiscal Year 2010 Annual Budget

Electric: Delivery
ENERGY DELIVERY DIVISION
Delivery AGM / Right‐of‐Way (17ED1) FY09 FY10
Current Proposed
Assistant GM ‐ Delivery 1 1 PB2 76,885.00 ‐ 142,802.00
Utilities Right‐Of‐Way Officer 1 1 58 51,979.20 ‐ 80,641.60
Right of Way Liaison Specialist 1 1 51 43,804.80 ‐ 67,974.40
3 3
Delivery Operations (17ED3) FY09 FY10
Current Proposed
Energy Delivery Operations Manager 1 1 71 71,364.80 ‐ 110,697.60
System Operations Engineer 1 1 71 71,364.80 ‐ 110,697.60
T&D Supervisor 6 6 65 61,630.40 ‐ 95,617.60
Utilities Resource Coordinator 1 1 60 54,579.20 ‐ 84,656.00
Electrician Foreman 1 1 58 50,710.40 ‐76,752.00
Lead Transmission/Distribution Lineperson 12 12 58 50,710.40 ‐76,752.00
Electrician 1st Class 2 2 54 45,988.80 ‐ 69,617.60
Lineman 1st Class 61 60 54 45,988.80 ‐ 69,617.60
Lineman 1st Class 31* 30* 54 45,988.80 ‐ 69,617.60
Lineman Apprentice 30* 30* 40 32,697.60 ‐ 49,483.20
Planning Specialist I 1 1 54 47,132.80 ‐ 73,153.60
Line Clearance Coordinator 2 2 51 43,804.80 ‐ 67,974.40
Utility Line Inspector 2 2 42 34,320.00 ‐ 51,958.40
Special Equipment Operator 2 2 40 32,697.60 ‐ 49,483.20
Materials Reclaimer II 1 1 36 29,640.00 ‐ 44,865.60
Traffic Control Foreman 1 1 31 26,228.80 ‐ 39,728.00
Materials Reclaimer I 1 1 29 24,980.80 ‐ 37,835.20
Traffic Control Technician 1 1 22 21,590.40 ‐ 33,508.80
96 95
Delivery/ EMS / System Control / Reliability (17ED4) FY09 FY10
Current Proposed
Manager of Electric System Control 1 1 74 76,793.60 ‐ 119,142.40
Energy Management System Supervisor 1 1 71 71,364.80 ‐ 110,697.60
Lead Electric System Operator 2 2 63 58,718.40 ‐91,083.20
Supervisor of Troubleman 1 1 63 58,718.40 ‐91,083.20
Chief Energy Managment System Tech 1 1 60 54,579.20 ‐ 84,656.00
Electric System Operator 12 12 60 54,579.20 ‐ 84,656.00
Energy Management System Analyst 1 1 60 54,579.20 ‐ 84,656.00
Troubleman 7 7 56 48297.60 ‐ 73,091.20
Planning Specialist I 1 1 54 47,132.80 ‐ 73,153.60
SCADA/EMS Technician 2 2 54 45,988.80 ‐ 69,617.60
29 29
G-38 Fiscal Year 2010 Annual Budget

Electric: Delivery
Delivery Engineering (17ED5) FY09 FY10
Current Proposed
Energy Delivery Engineering Manager 1 1 78 84,656.00 ‐ 131,352.00
Engineering Supervisor 1 1 74 76,793.60 ‐ 119,142.40
New Development Engineering (NDE) Supervisor 1 1 71 71,364.80 ‐ 110,697.60
Professional Engineer ‐ Lakeland Electric 3 2 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 4 4 69 67,974.40 ‐ 105,435.20
Engineer II ‐ Lakeland Electric 1 1 65 61,630.40 ‐ 95,617.60
Maintenance and Services Engineering Supervisor 1 1 64 60,174.40 ‐ 93,329.60
Engineer I ‐ Lakeland Electric 1 1 58 51,979.20 ‐ 80,641.60
Engineering Technician IV ‐ Lakeland Electric 10 10 58 51,979.20 ‐ 80,641.60
Engineering Technician IV ‐ Lakeland Electric 1* 1* 58 51,979.20 ‐ 80,641.60
Engineering Technician III ‐ LE 8 8 54 47,132.80 ‐ 73,153.60
Power Quality Specialist 1 1 54 47,132.80 ‐ 73,153.60
Engineering Technician II ‐ Lakeland Electric 1 1 47 39,748.80 ‐ 61,630.40
Engineering Technician I ‐ Lakeland Electric 0 0 40 33,508.80 ‐ 51,979.20
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
34 33
Delivery Substation Operations (17ED6) FY09 FY10
Current Proposed
Manager of Substation Operations 1 1 78 84,656.00 ‐ 131,352.00
Engineering Supervisor 1 1 74 76,793.60 ‐ 119,142.40
Professional Engineer ‐ Lakeland Electric 1 1 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 2 2 69 67,974.40 ‐ 105,435.20
T&D Supervisor 1 1 65 61,630.40 ‐ 95,617.60
Engineering Technician IV ‐ Lakeland Electric 1 1 58 51,979.20 ‐ 80,641.60
Utilities Resource Coordinator 1 1 60 54,579.20 ‐ 84,656.00
Electrician Foreman 2 2 58 50,710.40 ‐76,752.00
Apparatus Repairer Foreman 1 1 56 48297.60 ‐ 73,091.20
Electrician 1st Class 7 7 54 45,988.80 ‐ 69,617.60
Apparatus Repairer 1st Class 4 4 47 38,771.20 ‐ 58,697.60
Electrician Apprentice 4 5 45 36,920.00 ‐ 55,910.40
Industrial Coatings Specialist 2 2 33 27,560.00 ‐ 41,724.80
Operations Support Technician II 2 2 29 25,604.80 ‐ 39,748.80
30 31
Delivery/System Protection (17ED7) FY09 FY10
Current Proposed
Manager of System Protection 1 1 78 84,656.00 ‐ 131,352.00
Chief Protective Relay Technician 1 1 66 63,190.40 ‐ 98,009.60
Engineer II ‐ Lakeland Electric 1 1 65 61,630.40 ‐ 95,617.60
Chief Meter Technician 1 1 60 54,579.20 ‐ 84,656.00
Meter Technician III 5 5 54 47,132.80 ‐ 73,153.60
Meter Technician III 1* 0 54 47,132.80 ‐ 73,153.60
Protective Relay Technician 3 3 54 45,988.80 ‐ 69,617.60
Meter Technician II 2 2 47 38,771.20 ‐ 58,697.60
Electronics/Relay Apprentice 1 1 45 36,920.00 ‐ 55,910.40
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
16 16
Delivery Business Operations (17ED9) FY09 FY10
Current Proposed
Business Operations Manager II 1 1 67 64,729.60 ‐ 100,401.60
Business Analyst 1 1 54 47,132.80 ‐ 73,153.60
Computer Applications Specialist 2 2 54 47,132.80 ‐ 73,153.60
Materials Planner 1 1 47 39,748.80 ‐ 61,630.40
Inventory Control Specialist 0 1 42 35,172.80 ‐ 54,579.20
IT Support Specialist I 1 1 40 33,508.80 ‐ 51,979.20
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
Office Associate II 2 2 29 25,604.80 ‐ 39,748.80
10 11
ED Sub‐total 218 218
G-39 Fiscal Year 2010 Annual Budget

Electric: Production
G-40 Fiscal Year 2010 Annual Budget

Electric: Production
Legend
Left number = 2009
Right Number = 2010
G-41 Fiscal Year 2010 Annual Budget

Electric: Production
Legend
Left number = 2009
Right Number = 2010
Legend
Left number = 2009
Right Number = 2010
G-42 Fiscal Year 2010 Annual Budget

Electric: Production
Legend
Left number = 2009
Right Number = 2010
Legend
Left number = 2009
Right Number = 2010
G-43 Fiscal Year 2010 Annual Budget

Electric: Production
Legend
Left number = 2009
Right Number = 2010
Legend
Left number = 2009
Right Number = 2010
G-44 Fiscal Year 2010 Annual Budget

Electric: Production
ENERGY PRODUCTION DIVISION FY09 FY10
Current Proposed
Assistant GM ‐ Production 1 1 PB2 76,885.00 ‐ 142,802.00
Energy Production/Production
Administration
Plant Manager 1 1 78 84,656.00 ‐ 131,352.00
EP Qualification Program Supervisor 1 1 65 61,630.40 ‐ 95,617.60
Project Safety Management (PSM) Administrator 1 1 54 47,132.80 ‐ 73,153.60
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Operations Section
Superintendent of Power Production 1 1 71 71,364.80 ‐ 110,697.60
Power Production Supervisor 8 7 65 61,630.40 ‐ 95,617.60
Power Production Foreman 5 5 58 51,979.20 ‐ 80,641.60
Multicraft Operator 27 28 56 48297.60 ‐ 73,091.20
Control Center Operator 10 7 54 45,988.80 ‐ 69,617.60
Multicraft Operator Apprentice III 4 8 47 38,771.20 ‐ 58,697.60
Power Plant Operator III 13 13 47 38,771.20 ‐ 58,697.60
Power Plant Operator II 9 4 42 34,320.00 ‐ 51,958.40
Maintenance Manager 1 1 71 71,364.80 ‐ 110,697.60
Power Production Supervisor 2 2 65 61,630.40 ‐ 95,617.60
Maintenance Support Supervisor 1 1 47 39,748.80 ‐ 61,630.40
Operations Support Tech II ‐ LE 1 1 29 24,980.80 ‐ 37,835.20
Operations Support Tech I ‐ LE 1 1 24 22,131.20 ‐ 33,488.00
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
Power Production Foreman 2 2 58 51,979.20 ‐ 80,641.60
Plant Mechanic II 15 13 53 45,988.80 ‐ 71,364.80
Plant Mechanic I 1 1 49 40,705.60 ‐ 61,651.20
Power Production Foreman 3 3 58 51,979.20 ‐ 80,641.60
Instrument And Control Specialist 1 1 54 45,988.80 ‐ 69,617.60
Station Electrician 11 10 54 45,988.80 ‐ 69,617.60
Instrument And Control Technician II 13 12 51 42,744.00 ‐ 64,729.60
Power Production Foreman 1 1 58 51,979.20 ‐ 80,641.60
Plant Welder 9 9 53 44,865.60 ‐ 67,953.60
Industrial Coatings Foreman 1 1 38 31,907.20 ‐ 49,504.00
Power Production Projects Coor 1 1 65 61,630.40 ‐ 95,617.60
Utilities Resource Coordinator 1 1 60 54,579.20 ‐ 84,656.00
Maintenance Coordinator 8 8 51 42,744.00 ‐ 64,729.60
Materials Planner 1 1 47 39,748.80 ‐ 61,630.40
Office Associate I 1 0 24 22,692.80 ‐ 35,172.80
G-45 Fiscal Year 2010 Annual Budget

Electric: Production
Fire Protection Section
Protective Equipment Specialist II 2 2 54 45,988.80 ‐ 69,617.60
Superintendent of Stores & Security 1 1 54 47,132.80 ‐ 73,153.60
Inventory Control Specialist 1 1 42 35,172.80 ‐ 54,579.20
Warehouse Operations Technician II 5 5 33 28,246.40 ‐43,804.80
Warehouse Op Tech I ‐ LE 2 2 31 26,228.80 ‐ 39,728.00
Chemical Process Control 0 0 #N/A #N/A
Supervisor of Chemical Process Control 1 1 73 74,921.60 ‐ 116,230.40
Power Production Foreman 3 3 58 51,979.20 ‐ 80,641.60
Power Plant Operator III 15 15 47 38,771.20 ‐ 58,697.60
Power Plant Operator II 1 1 42 34,320.00 ‐ 51,958.40
Power Plant Operator I 0 2 38 31,137.60 ‐ 47,112.00
Power Production Foreman 1 1 58 51,979.20 ‐ 80,641.60
Power Plant Operator III 4 4 47 38,771.20 ‐ 58,697.60
Production Subtotal 193 186
Energy Production/Business Operations FY09 FY10
Current Proposed
Business Operations Manager III 1 1 71 71,364.80 ‐ 110,697.60
Energy Resource Specialist 0 1 63 58,718.40 ‐91,083.20
Business Analyst II 1 1 58 51,979.20 ‐ 80,641.60
Computer Applications Specialist 1 1 54 47,132.80 ‐ 73,153.60
Electric Utility Analyst 1 1 54 47,132.80 ‐ 73,153.60
Account Clerk IV 3 3 33 28,246.40 ‐43,804.80
Office Associate I 2 2 24 22,692.80 ‐ 35,172.80
Business Operations Subtotal 9 10
Energy Production/Engineering FY09 FY10
Current Proposed
Energy Production Engineering Manager 1 1 78 84,656.00 ‐ 131,352.00
Supervisor of WFM/Projects 1 1 69 67,974.40 ‐ 105,435.20
Engineer IV ‐ Lakeland Electric 2 1 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 2 3 69 67,974.40 ‐ 105,435.20
Engineering Supervisor 1 1 74 76,793.60 ‐ 119,142.40
Engineer IV ‐ Lakeland Electric 0 1 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 1 0 69 67,974.40 ‐ 105,435.20
Engineering Technician IV ‐ Lakeland Electric 1 2 58 51,979.20 ‐ 80,641.60
Instrument And Control Specialist 2 2 54 45,988.80 ‐ 69,617.60
Engineering Technician IV ‐ Lakeland Electric 2 1 58 51,979.20 ‐ 80,641.60
Engineering Technician II ‐ Lakeland Electric 1 1 47 39,748.80 ‐ 61,630.40
Engineer IV ‐ Lakeland Electric 1 1 71 71,364.80 ‐ 110,697.60
Multicraft Operator 1 2 56 48297.60 ‐ 73,091.20
Engineering Technician III ‐ LE 1 1 54 47,132.80 ‐ 73,153.60
Environmental Group
Regulatory Programs Coordinator 1 1 54 47,132.80 ‐ 73,153.60
Engineering Technician IV ‐ Lakeland Electric 1 1 58 51,979.20 ‐ 80,641.60
Work Force Management
Engineering Construction Supervisor 1 1 65 61,630.40 ‐ 95,617.60
Power Production Foreman 2 1 58 51,979.20 ‐ 80,641.60
Engineering Subtotal 22 22
G-46 Fiscal Year 2010 Annual Budget

Electric: Production
Energy Production/Special Projects FY09 FY10
Current Proposed
Manager of Special Projects 1 1 78 84,656.00 ‐ 131,352.00
Engineer IV ‐ Lakeland Electric 2 1 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 2 2 69 67,974.40 ‐ 105,435.20
Special Projects Sub‐total 5 4
Energy Production/Fuels FY09 FY10
Current Proposed
Manager of Fuels 2 1 76 80,641.60 ‐ 125,112.00
Fuels Coordinator 2 2 60 54,579.20 ‐ 84,656.00
Power Production Foreman 1 0 58 51,979.20 ‐ 80,641.60
Power Production Supervisor 1 1 65 61,630.40 ‐ 95,617.60
Power Production Foreman 1 1 58 51,979.20 ‐ 80,641.60
Power Plant Operator III 5 5 47 38,771.20 ‐ 58,697.60
Power Plant Operator II 0 0 42 34,320.00 ‐ 51,958.40
Power Plant Operator I 0 1 38 31,137.60 ‐ 47,112.00
Operations Support Technician III 1 0 33 28,246.40 ‐43,804.80
Statistician 1 1 33 28,246.40 ‐43,804.80
Fuels Sub‐total 14 12
EP Subtotal 244 235
G-47 Fiscal Year 2010 Annual Budget

Electric: Technical Support
G-48 Fiscal Year 2010 Annual Budget

Electric: Technical Support
G-49 Fiscal Year 2010 Annual Budget

Electric: Technical Support
Lakeland Electric
TS AGM
FY ’10
Budgeted FTE’s 3
AGM / Technical Support
PB3
1/1
Legend
Left number = 2009
Right Number = 2010
Power Pool Coordinator
PG 67
1/1
Administrative Assistant
PG 33
1/1
G-50 Fiscal Year 2010 Annual Budget

Electric: Technical Support
TECHNICAL SUPPORT DIVISION FY09 FY10
Current Proposed
Associate GM ‐ Tech Support 1 1 PB3 71,079.00 ‐ 132,011.00
Power Pool Coordinator 1 1 67 64,729.60 ‐ 100,401.60
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
3 3
Technical Support/System Planning FY09 FY10
Current Proposed
Manager of System Planning 2 1 78 84,656.00 ‐ 131,352.00
Engineer IV ‐ Lakeland Electric 0 1 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 2 1 69 67,974.40 ‐ 105,435.20
Engineer II ‐ Lakeland Electric 1 1 65 61,630.40 ‐ 95,617.60
Energy Resource Specialist 1 1 63 58,718.40 ‐91,083.20
Planning Specialist III 2 2 63 58,718.40 ‐91,083.20
Engineer I ‐ Lakeland Electric 1 1 58 51,979.20 ‐ 80,641.60
Data Analyst II 1 1 42 35,172.80 ‐ 54,579.20
10 9
Technical Support/Contract Services FY09 FY10
Current Proposed
Contracts Manager 1 0 67 64,729.60 ‐ 100,401.60
Contracts Coordinator Supv 0 1 60 54,579.20 ‐ 84,656.00
Supervisor of Administrative Services 1 1 47 39,748.80 ‐ 61,630.40
Contracts Analyst 1 1 33 28,246.40 ‐43,804.80
Account Clerk III 3 3 29 25,604.80 ‐ 39,748.80
Mail Clerk II 1 1 29 25,604.80 ‐ 39,748.80
Mail Clerk I 1 1 24 22,692.80 ‐ 35,172.80
Office Associate I 1 2 24 22,692.80 ‐ 35,172.80
Account Clerk I 2 1 24 22,692.80 ‐ 35,172.80
11 11
Technical Support/Environmental Affairs FY09 FY10
Current Proposed
Manager of Environmental Affairs 1 1 76 80,641.60 ‐ 125,112.00
Environmental Coordinator 1 1 71 71,364.80 ‐ 110,697.60
Engineer III ‐ Lakeland Electric 1 1 69 67,974.40 ‐ 105,435.20
Engineer II ‐ Lakeland Electric 0 0 65 61,630.40 ‐ 95,617.60
Alternative Energy Coordinator 1 1 51 43,804.80 ‐ 67,974.40
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
5 5
TS Subtotal 29 28
Part Time
Part Time/Seasonal:
Office Associate I 1 0 24 22,692.80 ‐ 35,172.80
1 0
G-51 Fiscal Year 2010 Annual Budget

Human Resources - Civil Service
FY09 FY10
Personnel Current Proposed PG Salary Range
Civil Service Director 1 1 PB3 71,079.00 ‐ 132,011.00
Computer Applications Specialist 1 1 54 47,132.80 ‐ 73,153.60
HR Specialist 2 2 54 47,132.80 ‐ 73,153.60
HR Generalist 2 2 49 41,724.80 ‐ 64,729.60
HR Assistant 2 2 40 33,508.80 ‐ 51,979.20
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 10 10
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
Office Assistant I 1 1 19 20,072.00 ‐ 31,137.60
TOTAL PART TIME EMPLOYEES 2 2
TOTAL FTE 11 11
G-52 Fiscal Year 2010 Annual Budget

Human Resources - Employee Relations
FY09 FY10
Personnel Current Proposed PG Salary Range
Director of Workforce Development & Labor Relations 1 PB3 71,079.00 ‐ 132,011.00
Policy and Labor Relations Manager 1 1 64 60,174.40 ‐ 93,329.60
Manager of Employee Engagement & Retention 1 1 64 60,174.40 ‐ 93,329.60
HR Specialist 3 4 54 47,132.80 ‐ 73,153.60
HR Generalist 2 2 49 41,724.80 ‐ 64,729.60
HR Assistant 2 2 40 33,508.80 ‐ 51,979.20
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Office Associate I 2 2 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 13 13
Personnel Assistant 1 1 36 30,388.80 ‐ 47,132.80
TOTAL PART TIME EMPLOYEES 1 1
TOTAL FTE 13.5 13.5
G-53 Fiscal Year 2010 Annual Budget

Finance
G-54 Fiscal Year 2010 Annual Budget

Finance
Central Accounting FY09 FY10
Personnel Current Proposed PG Salary Range
Finance Director 1 1 PB2 76,885.00 ‐ 142,802.00
Assistant Finance Director ‐ General 1 1 PB4 62,598.00 ‐ 116,261.00
Payroll/HRMS Manager 1 1 67 64,729.60 ‐ 100,401.60
Treasury Manager 1 1 71 71,364.80 ‐ 110,697.60
Accounts Payable Manager 0 1 63 58,718.40 ‐91,083.20
Chief Accountant 3 2 63 58,718.40 ‐91,083.20
Payroll Manager 1 1 60 54,579.20 ‐ 84,656.00
Accountant III 1 1 58 51,979.20 ‐ 80,641.60
Computer Applications Specialist 2 1 54 47,132.80 ‐ 73,153.60
Accountant II 2 2 51 43,804.80 ‐ 67,974.40
Accountant I 1 0 47 39,748.80 ‐ 61,630.40
Payroll Specialist 3 3 40 33,508.80 ‐ 51,979.20
Investment Management Assistant 1 1 38 31,907.20 ‐ 49,504.00
Accounts Payable Supervisor 0 1 38 31,907.20 ‐ 49,504.00
Account Clerk IV 3 2 33 28,246.40 ‐43,804.80
Account Clerk III 0 2 29 25,604.80 ‐ 39,748.80
Account Clerk II 1 0 26 23,816.00 ‐ 36,940.80
Account Clerk I 1 0 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 23 21
Computer Applications Specialist 0 1 54 47,132.80 ‐ 73,153.60
TOTAL PART TIME EMPLOYEES 0 1
TOTAL FTE 23 21.5
City Clerk FY09 FY10
Personnel Current Proposed PG Salary Range
City Clerk 1 1 51 43,804.80 ‐ 67,974.40
Deputy City Clerk 1 1 38 31,907.20 ‐ 49,504.00
Records Supervisor 1 1 38 31,907.20 ‐ 49,504.00
Warehouse Operations Technician I 1 1 31 26,894.40 ‐ 41,724.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
TOTAL FULL TIME EMPLOYEES 5 5
TOTAL FTE 5 5
G-55 Fiscal Year 2010 Annual Budget

Finance
Treasurer FY09 FY10
Personnel Current Proposed PG Salary Range
City Treasurer 1 1 63 58,718.40 ‐91,083.20
Office Manager 2 2 38 31,907.20 ‐ 49,504.00
Account Clerk III 2 2 29 25,604.80 ‐ 39,748.80
Account Clerk II 2 2 26 23,816.00 ‐ 36,940.80
TOTAL FULL TIME EMPLOYEES 7 7
Cashier I 1 1 19 20,072.00 ‐ 31,137.60
TOTAL PART TIME EMPLOYEES 1 1
TOTAL FTE 7.5 7.5
Electric Utility Finance FY09 FY10
Personnel Current Proposed PG Salary Range
Assistant Finance Director ‐ LE 1 1 PB4 62,598.00 ‐ 116,261.00
Utilities Accounting and Finance Supervisor 1 1 67 64,729.60 ‐ 100,401.60
Chief Accountant 1 1 63 58,718.40 ‐91,083.20
Accountant III 4 4 58 51,979.20 ‐ 80,641.60
Account Clerk IV 2 2 33 28,246.40 ‐43,804.80
Account Clerk III 2 1 29 25,604.80 ‐ 39,748.80
Account Clerk II 0 1 26 23,816.00 ‐ 36,940.80
TOTAL FULL TIME EMPLOYEES 11 11
Account Clerk I 1 0 24 22,692.80 ‐ 35,172.80
Account Clerk II 1 0 26 23,816.00 ‐ 36,940.80
TOTAL PART TIME EMPLOYEES 2 0
TOTAL FTE 12 11
Customer Billing FY09 FY10
Personnel Current Proposed PG Salary Range
Finance Customer Billing Manager 1 1 65 61,630.40 ‐ 95,617.60
Assistant Finance Manager of Customer Billing 1 1 56 49,504.00 ‐ 76,793.60
Office Manager 1 1 38 31,907.20 ‐ 49,504.00
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Account Clerk III 6 5 29 25,604.80 ‐ 39,748.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
TOTAL FULL TIME EMPLOYEES 11 10
Account Clerk III 0 1 29 25,604.80 ‐ 39,748.80
TOTAL PART TIME EMPLOYEES 0 1
TOTAL FTE 11 10.5
Finance Total FTE's: 58.5 55.5
G-56 Fiscal Year 2010 Annual Budget

Fire
G-57 Fiscal Year 2010 Annual Budget

Fire
FY09 FY10
Personnel Current Proposed PG Salary Range
Fire Chief 1 1 PB3 71,079.00 ‐ 132,011.00
Assistant Fire Chief 2 2 PB5 56,433.00 ‐ 104,809.00
Fire Marshall 1 1 63 58,718.40 ‐91,083.20
Battalion Chief 6 6 63 54,511.40 ‐ 85,019.18
Training Chief 1 1 58 51,979.20 ‐ 80,641.60
Rescue Chief 1 1 54 47,132.80 ‐ 73,153.60
Fire Equipment Supervisor 1 1 53 45,988.80 ‐ 71,364.80
Fire Lieutenant 27 27 55 47,401.51 ‐ 66,680.40
Fire Safety Inspector 6 5 51 43,804.80 ‐ 67,974.40
Public Education Officer 1 1 51 43,804.80 ‐ 67,974.40
Fire Equipment Mechanic 1 2 47 39,748.80 ‐ 61,630.40
Driver Engineer 42 42 49 40,946.72 ‐ 57,604.91
Firefighter 57 54 45 37,131.54 ‐ 52,259.20
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
Office Associate I 2 2 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 151 148
Fire and Life Safety Educator 2 1 20 20,571.20 ‐ 31,907.20
TOTAL PART TIME EMPLOYEES 2 1
TOTAL FTE 152 148.5
G-58 Fiscal Year 2010 Annual Budget

Information Technology
G-59 Fiscal Year 2010 Annual Budget

Information Technology
FY09 FY10
Personnel Current Proposed PG Salary Range
Information Technology Director 1 1 PB2 76,885.00 ‐ 142,802.00
IT Operations Manager 1 1 63 58,718.40 ‐91,083.20
Information Security Officer 1 1 63 58,718.40 ‐91,083.20
Project Manager I 1 1 51 43,804.80 ‐ 67,974.40
IT Inventory Specialist 1 1 36 30,388.80 ‐ 47,132.80
Computer Applications Specialist 1 0 54 47,132.80 ‐ 73,153.60
Administrative Assistant 1 0 33 28,246.40 ‐43,804.80
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
ADMINISTRATION FULL TIME EMPLOYEES 9 7
Radio Communications System Supervisor 1 1 60 54,579.20 ‐ 84,656.00
Senior Simulcast System Specialist 1 1 54 47,132.80 ‐ 73,153.60
COMMUNICATIONS FULL TIME EMPLOYEES 2 2
Telecommunications Manager 1 1 67 64,729.60 ‐ 100,401.60
Engineer III ‐ I.T. 1 1 67 64,729.60 ‐ 100,401.60
Fiber Optics Supervisor 1 1 63 58,718.40 ‐91,083.20
Chief Electronics/Relay Technician 1 1 60 54,579.20 ‐ 84,656.00
Fiber Optics Specialist 1 1 56 49,504.00 ‐ 76,793.60
Electronics/Relay Technician 3 3 54 47,132.80 ‐ 73,153.60
Fiber Operations Technician 1 1 54 47,132.80 ‐ 73,153.60
Telecommunications Service Coordinator 2 2 47 39,748.80 ‐ 61,630.40
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
GIS Technician II 0 1 49 41,724.80 ‐ 64,729.60
TELECOMMUNICATIONS FULL TIME EMPLOYEES 12 13
Systems and Programming Manager 2 2 PBA 59,732.00 ‐ 111,102.00
Database Manager 1 1 PBA 59,732.00 ‐ 111,102.00
Systems Analyst 7 7 PBB 54,294.00 ‐ 100,987.00
Programmer III 7 7 PBC 49,383.00 ‐ 92,098.00
Database Administrator II 3 3 PBB 54,294.00 ‐ 100,987.00
Programmer II 6 6 PBD 44,872.00 ‐ 83,463.00
APPLICATION DEVELOPMENT & SUPPORT FULL TIME EMPLOYEES 26 26
Network Manager 1 1 63 58,718.40 ‐91,083.20
Network Administrator 1 1 60 54,579.20 ‐ 84,656.00
Network Technician 4 4 54 47,132.80 ‐ 73,153.60
IT Support Specialist II 2 2 45 37,835.20 ‐ 58,718.40
NETWORK ADMINISTRATION & SUPPORT FULL TIME EMPLOYEES 8 8
IT Support Manager 1 1 63 58,718.40 ‐91,083.20
IT Support Specialist III 6 6 49 41,724.80 ‐ 64,729.60
IT Support Specialist II 3 3 45 37,835.20 ‐ 58,718.40
PC SUPPORT FULL TIME EMPLOYEES 10 10
GIS Technician II 4 3 49 41,724.80 ‐ 64,729.60
GIS Technician I 1 1 44 36,940.80 ‐ 57,304.00
GIS FULL TIME EMPLOYEES 5 4
Public Safety IT Manager 1 1 63 58,718.40 ‐91,083.20
Systems Analyst 1 1 PBB 54,294.00 ‐ 100,987.00
Programmer II 1 1 PBD 44,872.00 ‐ 83,463.00
Network Technician 1 1 54 47,132.80 ‐ 73,153.60
PUBLIC SAFETY FULL TIME EMPLOYEES 4 4
`
TOTAL FTE 76 74
G-60 Fiscal Year 2010 Annual Budget

Internal Audit
Internal Auditor
FY ’10
2 Budgeted FTE’s
Internal Audit Manager
PB 4
1/1
Legend
Left number = 2009
Right Number = 2010
Internal Auditor I
PG 49
1/1
FY09 FY10
Personnel Current Proposed PG Salary Range
Internal Audit Manager 1 1 PB4 62,598.00 ‐ 116,261.00
Internal Auditor I 1 1 49 41,724.80 ‐ 64,729.60
TOTAL FULL TIME EMPLOYEES 2 2
TOTAL FTE 2 2
G-61 Fiscal Year 2010 Annual Budget

Lakeland Center
G-62 Fiscal Year 2010 Annual Budget

Lakeland Center
FY09 FY10
Personnel Current Proposed PG Salary Range
Lakeland Center Director 1 1 PB3 71,079.00 ‐ 132,011.00
Assistant Lakeland Center Director 1 1 PB5 56,433.00 ‐ 104,809.00
Lakeland Center Accountant 1 1 58 51,979.20 ‐ 80,641.60
Client Services Manager 1 1 51 43,804.80 ‐ 67,974.40
Marketing Manager 1 1 49 41,724.80 ‐ 64,729.60
Marketing Sales Representative 1 1 47 39,748.80 ‐ 61,630.40
Senior Client Services Coordinator 1 1 45 37,835.20 ‐ 58,718.40
Client Services Coordinator 2 2 38 31,907.20 ‐ 49,504.00
Marketing Associate 1 1 35 29,660.80 ‐ 45,988.80
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Guest Services Supervisor 1 1 29 25,604.80 ‐ 39,748.80
Groups Sales Coordinator 1 1 24 22,692.80 ‐ 35,172.80
Office Assistant I 1 1 19 20,072.00 ‐ 31,137.60
ADMINISTRATION FULL TIME EMPLOYEES 15 15
Lakeland Center Operations Manager 1 1 56 49,504.00 ‐ 76,793.60
Lakeland Center Technician Coordinator 1 1 45 37,835.20 ‐ 58,718.40
Lakeland Center Chief Engineer 1 1 45 37,835.20 ‐ 58,718.40
Maintenance Tech ‐ TLC 2 2 36 30,388.80 ‐ 47,132.80
Operations Support Supervisor II 1 1 36 30,388.80 ‐ 47,132.80
Event Setup Supervisor 3 3 31 26,894.40 ‐ 41,724.80
Operations Support Worker II 9 8 18 19,593.60 ‐ 30,388.80
OPERATIONS FULL EMPLOYEES 18 17
Box Office Manager 1 1 47 39,748.80 ‐ 61,630.40
Assistant Box Office Manager 1 1 33 28,246.40 ‐43,804.80
Box Office Supervisor 1 2 29 25,604.80 ‐ 39,748.80
BOX OFFICE FULL TIME EMPLOYEES 1 2
Office Associate I 1 24 22,692.80 ‐ 35,172.80
FULL TIME TEMPORARY EMPLOYEES 0 1
Parking Supervisor 1 1 12 16,931.20 ‐ 26,249.60
Lakeland Center Pool Employee 200 197 * #N/A
PART TIME EMPLOYEES 200 198
TOTAL FTE 134 134
G-63 Fiscal Year 2010 Annual Budget

Parks and Recreation: Director
Director FY09 FY10
Personnel Current Proposed PG Salary Range
Parks & Rec. Director 1 1 PB2 76,885.00 ‐ 142,802.00
Assistant Director of Parks & Recreation Admin and Planning 1 1 PB4 62,598.00 ‐ 116,261.00
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Administrative Assistant 1 0 33 28,246.40 ‐43,804.80
TOTAL FULL TIME EMPLOYEES 3 3
Administrative Assistant 0 1 33 28,246.40 ‐43,804.80
TOTAL PART TIME EMPLOYEES 0 1
TOTAL FTE 3 3.5
G-64 Fiscal Year 2010 Annual Budget

Parks and Recreation: Cemeteries
Cemeteries FY09 FY10
Personnel Current Proposed PG Salary Range
Superintendant of Cemeteries 1 1 54 47,132.80 ‐ 73,153.60
Operations Support Supervisor III 1 1 42 35,172.80 ‐ 54,579.20
Operations Support Technician III 1 1 33 28,246.40 ‐43,804.80
Operations Support Technician II 1 1 29 25,604.80 ‐ 39,748.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Operations Support Technician I 5 5 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 10 10
Office Assistant II 1 1 22 21,590.40 ‐ 33,508.80
TOTAL PART TIME EMPLOYEES 1 1
Operations Support Worker II 2 2 18 19,593.60 ‐ 30,388.80
TOTAL FULL TIME TEMPORARY 2 2
TOTAL FTE 11.5 11.5
G-65 Fiscal Year 2010 Annual Budget

Parks and Recreation: Cleveland Heights
Golf Course
G-66 Fiscal Year 2010 Annual Budget

Parks and Recreation: Cleveland
Heights Golf Course
Cleveland Heights Golf Course FY09 FY10
Personnel Current Proposed PG Salary Range
Golf Course Manager 1 1 60 54,579.20 ‐ 84,656.00
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
ADMINISTRATION FULL TIME EMPLOYEES 2 2
Golf Professional 1 1 36 30,388.80 ‐ 47,132.80
Assistant Golf Professional 1 0 20 20,571.20 ‐ 31,907.20
COURSE OPERATIONS FULL TIME EMPLOYEES 2 1
Greens Superintendent 1 1 51 43,804.80 ‐ 67,974.40
Grounds Maintenance Worker II ‐ Golf Course 1 1 24 22,692.80 ‐ 35,172.80
Light Equipment Mechanic I ‐ Golf Course 1 1 24 22,692.80 ‐ 35,172.80
Grounds Maintenance Worker I ‐ Golf Course 5 5 16 18,657.60 ‐ 28,953.60
COURSE MAINTENANCE FULL TIME EMPLOYEES 8 8
Food and Beverage Manager 1 1 33 28,246.40 ‐43,804.80
Food Supervisor 1 1 22 21,590.40 ‐ 33,508.80
Cook 2 2 16 18,657.60 ‐ 28,953.60
Beverage Service Worker 1 1 * #N/A
Food Service Worker 1 1 * #N/A
FOOD AND BEVERAGE FULL TIME EMPLOYEES 6 6
Sales Assistant 4 4 * #N/A
Player Assistant 7 7 * #N/A
Cart Attendant 7 7 * #N/A
Food Service Worker 24 20 * #N/A
Kitchen Utility Worker I 9 9 * #N/A
Grounds Worker 12 8 8 15,350.40 ‐ 23,816.00
Office Assistant I 1 1 19 20,072.00 ‐ 31,137.60
PART TIME EMPLOYEES 64 56
TOTAL FTE 50 45
G-67 Fiscal Year 2010 Annual Budget

Parks and Recreation: Library
G-68 Fiscal Year 2010 Annual Budget

Parks and Recreation: Library
Main Library FY09 FY10
Personnel Current Proposed PG Salary Range
City Librarian 1 1 58 51,979.20 ‐ 80,641.60
Assistant City Librarian 1 1 54 47,132.80 ‐ 73,153.60
Librarian Supervisor 2 2 45 37,835.20 ‐ 58,718.40
Librarian 5 5 42 35,172.80 ‐ 54,579.20
Library Associate 6 6 33 28,246.40 ‐43,804.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Library Clerk 5 5 20 20,571.20 ‐ 31,907.20
Operations Support Worker I 2 2 14 17,763.20 ‐ 27,560.00
TOTAL FULL TIME EMPLOYEES 23 23
Librarian 3 3 42 35,172.80 ‐ 54,579.20
Librarian ‐ Bookmobile 1 1 42 35,172.80 ‐ 54,579.20
Library Associate 1 1 33 28,246.40 ‐43,804.80
Library Clerk 2 2 20 20,571.20 ‐ 31,907.20
TOTAL FULL TIME COUNTY FUNDED POSITIONS 7 7
Library Clerk 1 1 20 20,571.20 ‐ 31,907.20
Library Page 1 1 4 14,996.80 ‐ 21,590.40
TOTAL PART TIME COUNTY FUNDED POSITIONS 2 2
TOTAL COUNTY FUNDED POSITIONS 9 8
Librarian Supervisor 1 1 45 37,835.20 ‐ 58,718.40
Library Associate 2 2 33 28,246.40 ‐43,804.80
TOTAL eLIBRARY FULL TIME POSITIONS 3 3
Library Technical Assistant 3 3 24 22,692.80 ‐ 35,172.80
TOTAL eLIBRARY PART TIME POSITIONS 3 3
Librarian 1 1 42 35,172.80 ‐ 54,579.20
Library Technical Assistant 2 3 24 22,692.80 ‐ 35,172.80
Library Clerk 3 3 20 20,571.20 ‐ 31,907.20
Proctor‐Library 2 2 *
Library Page 9 8 4 14,996.80 ‐ 21,590.40
TOTAL PART TIME EMPLOYEES 17 17
TOTAL FTE 44 44
G-69 Fiscal Year 2010 Annual Budget

Parks and Recreation: Library
Branch Library FY09 FY10
Personnel Current Proposed PG Salary Range
Librarian Supervisor 1 1 45 37,835.20 ‐ 58,718.40
Librarian 1 1 42 35,172.80 ‐ 54,579.20
Library Technical Assistant 2 2 24 22,692.80 ‐ 35,172.80
Operations Support Worker I 1 1 14 17,763.20 ‐ 27,560.00
TOTAL FULL TIME EMPLOYEES 5 5
Library Clerk 1 1 20 20,571.20 ‐ 31,907.20
TOTAL COUNTY FUNDED POSITIONS 1 1
Library Clerk 2 1 20 20,571.20 ‐ 31,907.20
Library Page 2 2 4 14,996.80 ‐ 21,590.40
Library Technical Assistant 0 1 24 22,692.80 ‐ 35,172.80
TOTAL PART TIME EMPLOYEES 4 4
TOTAL FTE 7.5 7.5
TOTAL LIBRARY FTE'S: 51.5 51.5
G-70 Fiscal Year 2010 Annual Budget

Parks and Recreation: Parks
G-71 Fiscal Year 2010 Annual Budget

Parks and Recreation: Parks
Parks FY09 FY10
Personnel Current Proposed PG Salary Range
Assistant Director Park and Recreation Operations 1 1 PB4 62,598.00 ‐ 116,261.00
Assistant Superintendent of Parks 2 2 54 47,132.80 ‐ 73,153.60
City Arborist 1 1 49 41,724.80 ‐ 64,729.60
Horticultural Specialist 1 1 49 41,724.80 ‐ 64,729.60
Operations Support Supervisor III 7 8 42 35,172.80 ‐ 54,579.20
Operations Support Supervisor II 8 9 36 30,388.80 ‐ 47,132.80
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Operations Support Technician III 3 3 33 28,246.40 ‐43,804.80
Tree Trimmer Parks '&' Rec 2 2 31 26,894.40 ‐ 41,724.80
Operations Support Technician II 9 10 29 25,604.80 ‐ 39,748.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Equipment Operator I 1 1 29 25,604.80 ‐ 39,748.80
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
Operations Support Technician I 42 38 24 22,692.80 ‐ 35,172.80
Office Assistant II 1 1 22 21,590.40 ‐ 33,508.80
Operations Support Worker II 14 15 18 19,593.60 ‐ 30,388.80
TOTAL FULL TIME EMPLOYEES 95 95
Operations Support Supervisor III 1 0 42 35,172.80 ‐ 54,579.20
Operations Support Supervisor II 1 0 36 30,388.80 ‐ 47,132.80
Operations Support Technician II 1 1 29 25,604.80 ‐ 39,748.80
Operations Support Technician I 2 4 24 22,692.80 ‐ 35,172.80
Operations Support Technician II ‐ (P/T) 7 0 29 25,604.80 ‐ 39,748.80
TOTAL GRANT FUNDED POSITIONS 12 5
Parking Attendant (Parks & Rec.) 25 25 8 15,350.40 ‐ 23,816.00
Operations Support Worker II 22 25 18 19,593.60 ‐ 30,388.80
TOTAL PART TIME EMPLOYEES 47 50
TOTAL FTE 130.5 125
G-72 Fiscal Year 2010 Annual Budget

Parks and Recreation: Recreation
G-73 Fiscal Year 2010 Annual Budget

Parks and Recreation: Recreation
Recreation FY09 FY10
Personnel Current Proposed PG Salary Range
Superintendant of Recreation 1 1 60 54,579.20 ‐ 84,656.00
Asst Superintendent of Recreation 1 1 54 47,132.80 ‐ 73,153.60
Recreation Supervisor III 3 3 49 41,724.80 ‐ 64,729.60
Aquatics Supervisor 1 1 47 39,748.80 ‐ 61,630.40
Therapeutic Supervisor 1 1 45 37,835.20 ‐ 58,718.40
Recreation Supervisor II 3 2 45 37,835.20 ‐ 58,718.40
Assistant Aquatic Supervisor 1 1 42 35,172.80 ‐ 54,579.20
Recreation Supervisor I 7 7 40 33,508.80 ‐ 51,979.20
Swimming Pool Operator 3 3 33 28,246.40 ‐43,804.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Senior Lifeguard 1 1 27 24,398.40 ‐ 37,835.20
Custodian Foreman 3 3 27 24,398.40 ‐ 37,835.20
Office Associate I 3 2 24 22,692.80 ‐ 35,172.80
Recreation Leader 5 6 24 22,692.80 ‐ 35,172.80
Office Assistant II 1 1 22 21,590.40 ‐ 33,508.80
Operations Support Worker I 8 8 14 17,763.20 ‐ 27,560.00
TOTAL FULL TIME EMPLOYEES 43 42
Recreation Supervisor II 0 1 45 37,835.20 ‐ 58,718.40
Recreation Leader 10 10 24 22,692.80 ‐ 35,172.80
Lead Lifeguard 2 2 18 19,593.60 ‐ 30,388.80
Playground Coordinator 8 8 8 15,350.40 ‐ 23,816.00
Bus Driver 7 5 6 14,996.80 ‐ 22,692.80
Playground Instructor 37 31 6 14,996.80 ‐ 22,692.80
Lifeguard 40 40 12 16,931.20 ‐ 26,249.60
Tennis Instructor 8 8 6 14,996.80 ‐ 22,692.80
TOTAL PART TIME EMPLOYEES 112 105
TOTAL FTE 99 94.5
G-74 Fiscal Year 2010 Annual Budget

Police Department: Office of Chief of Police
G-75 Fiscal Year 2010 Annual Budget

Police Department: Administrative Services
G-76 Fiscal Year 2010 Annual Budget

Police Department: Investigative Services
G-77 Fiscal Year 2010 Annual Budget

Police Department: Uniform Patrol Divisions
G-78 Fiscal Year 2010 Annual Budget

Police Department
FY09 FY10
Personnel Current Proposed PG Salary Range
Police Chief 1 1 PB2 76,885.00 ‐ 142,802.00
Assistant Police Chief 2 2 PB4 62,598.00 ‐ 116,261.00
Assistant Police Chief Admin Services 1 1 PB4 62,598.00 ‐ 116,261.00
Police General Counselor 1 1 PB4 62,598.00 ‐ 116,261.00
Police Captain 4 4 67 64,729.60 ‐ 100,401.60
Chief Accountant 1 1 63 58,718.40 ‐91,083.20
Police Lieutenant 11 11 63 56,543.76 ‐ 86,027.76
Police Sergeant 33 32 56 47,567.52 ‐ 72,377.76
Police Planning '&' Research Supervisor 1 1 54 47,132.80 ‐ 73,153.60
Crime Scene Supervisor 1 1 54 47,132.80 ‐ 73,153.60
Civilian Background Investigator 1 1 49 41,724.80 ‐ 64,729.60
Community Services Unit ‐ Supervisor 1 1 49 41,724.80 ‐ 64,729.60
PAL Executive Director 1 1 49 41,724.80 ‐ 64,729.60
Police Officer 179 166 49 40,010.88 ‐ 60,889.92
Police Facility/Fleet Coordinator 1 1 47 39,748.80 ‐ 61,630.40
PAL Program Coordinator 0 1 45 37,835.20 ‐ 58,718.40
Accreditation Manager 1 1 45 37,835.20 ‐ 58,718.40
Police Administrative Coordinator 4 4 45 37,835.20 ‐ 58,718.40
Emergency Communications Shift Supervisor 4 4 42 35,172.80 ‐ 54,579.20
Community Resources Coordinator 1 1 40 33,508.80 ‐ 51,979.20
Crime Scene Technician II 1 1 40 33,508.80 ‐ 51,979.20
Legal Assistant 1 1 40 33,508.80 ‐ 51,979.20
Crime Analyst 1 3 38 31,907.20 ‐ 49,504.00
Crime Scene Technician I 3 3 36 30,388.80 ‐ 47,132.80
Chief Clerk 2 1 36 30,388.80 ‐ 47,132.80
Property Evidence Specialist 0 1 36 30,388.80 ‐ 47,132.80
Administrative Assistant 2 1 33 28,246.40 ‐43,804.80
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Court Liaison 1 1 33 28,246.40 ‐43,804.80
Emergency Communications Specialist 36 36 33 28,246.40 ‐43,804.80
Civilian Crime Prevention Practitioner 6 4 31 26,894.40 ‐ 41,724.80
Account Clerk III 2 3 29 25,604.80 ‐ 39,748.80
Police Property Clerk 5 4 29 25,604.80 ‐ 39,748.80
Office Associate II 4 2 29 25,604.80 ‐ 39,748.80
Public Safety Aide I 15 12 29 25,604.80 ‐ 39,748.80
Police Records Clerk 10 24 22,692.80 ‐ 35,172.80
Account Clerk II 1 0 26 23,816.00 ‐ 36,940.80
Office Associate I 11 6 24 22,692.80 ‐ 35,172.80
Office Assistant II 6 1 22 21,590.40 ‐ 33,508.80
TOTAL FULL TIME EMPLOYEES 347 327
G-79 Fiscal Year 2010 Annual Budget

Police Department
FY09 FY10
Personnel Current Proposed PG Salary Range
Police Sergeant ‐ IPS Coordinator 1 1 56 47,567.52 ‐ 72,377.76
Police Sergeant ‐ SRO 1 1 56 47,567.52 ‐ 72,377.76
Police Officer ‐ SRO 8 8 49 40,010.88 ‐ 60,889.92
Victim Assistance Coordinator ‐VOCA 1 1 36 30,388.80 ‐ 47,132.80
Victim Assistance Coordinator ‐DART 1 1 36 30,388.80 ‐ 47,132.80
Victim Assistance Advocate ‐ VOCA 2 2 27 24,398.40 ‐ 37,835.20
Victim Assistance Advocate ‐ DART 1 0 27 24,398.40 ‐ 37,835.20
TOTAL GRANT FUNDED POSITIONS 15 14
Staff Inspector 0 1 45 37,835.20 ‐ 58,718.40
Training Instructor ‐ LPD 0 1 49 41,724.80 ‐ 64,729.60
Civilian Background Investigator 0 1 49 41,724.80 ‐ 64,729.60
Latent Print Examiner 0 2 47 39,748.80 ‐ 61,630.40
Chief Pilot 1 0 #N/A
DCT/BCE Student 8 0 4 14,996.80 ‐ 21,590.40
Police Auxiliary Operator Sworn 10 5 14 17,763.20 ‐ 27,560.00
Police Auxiliary Operator ‐ Civilian 9 5 14 17,763.20 ‐ 27,560.00
Office Associate I 2 0 24 22,692.80 ‐ 35,172.80
Account Clerk III 1 0 29 25,604.80 ‐ 39,748.80
Emergency Communications Specialist 7 5 33 28,246.40 ‐43,804.80
TOTAL PART TIME EMPLOYEES 38 20
TOTAL FTE 381 351
G-80 Fiscal Year 2010 Annual Budget

Public Works: Director
FY09 FY10
Personnel Current Proposed PG Salary Range
Public Works Director 1 1 PB2 76,885.00 ‐ 142,802.00
Assistant Director of Public Works 1 1 PB4 62,598.00 ‐ 116,261.00
Special Projects Coordinator 1 1 56 49,504.00 ‐ 76,793.60
Computer Applications Specialist 1 1 54 47,132.80 ‐ 73,153.60
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
TOTAL FULL TIME EMPLOYEES 6 6
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
TOTAL PART TIME EMPLOYEES 1 1
TOTAL FTE 6.5 6.5
G-81 Fiscal Year 2010 Annual Budget

Public Works: Construction and Maintenance
G-82 Fiscal Year 2010 Annual Budget

Public Works: Construction and
Maintenance
FY09 FY10
Personnel Current Proposed PG Salary Range
Manager of Construction '&' Maintenance 1 1 65 61,630.40 ‐ 95,617.60
Supervisor of Maintenance‐Public Works 1 1 56 49,504.00 ‐ 76,793.60
Construction Supervisor 1 1 56 49,504.00 ‐ 76,793.60
Pavement Management Coordinator 1 1 49 41,724.80 ‐ 64,729.60
Construction Foreman 2 2 47 39,748.80 ‐ 61,630.40
Maintenance Foreman II ‐ Streets 3 3 47 39,748.80 ‐ 61,630.40
Water Utilities Pipefitter Foreman 1 1 45 37,835.20 ‐ 58,718.40
Equipment Operator IV 2 2 42 35,172.80 ‐ 54,579.20
Environmental Technician II 1 1 40 33,508.80 ‐ 51,979.20
Equipment Operator III 4 4 38 31,907.20 ‐ 49,504.00
Construction Trades Worker III 2 2 38 31,907.20 ‐ 49,504.00
Water Utilities Pipefitter II 2 2 36 30,388.80 ‐ 47,132.80
Construction Trades Worker II 11 11 33 28,246.40 ‐43,804.80
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Equipment Operator II Streets 10 9 33 28,246.40 ‐43,804.80
Pavement Marking Technician 1 1 33 28,246.40 ‐43,804.80
Warehouse Operations Technician II 1 1 33 28,246.40 ‐43,804.80
Water Utilities Pipefitter I 2 2 31 26,894.40 ‐ 41,724.80
Office Associate II 2 2 29 25,604.80 ‐ 39,748.80
Construction Trades Worker I 7 8 29 25,604.80 ‐ 39,748.80
Operations Support Technician II 1 1 29 25,604.80 ‐ 39,748.80
Equipment Operator I 2 2 29 25,604.80 ‐ 39,748.80
Operations Support Technician I 5 5 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 64 64
TOTAL FTE 64 64
G-83 Fiscal Year 2010 Annual Budget

Public Works: Engineering
FY09 FY10
Personnel Current Proposed PG Salary Range
Civil Engineer Manager 1 1 74 76,793.60 ‐ 119,142.40
Professional Engineer ‐ Public Works 1 1 69 67,974.40 ‐ 105,435.20
Traffic Engineer 1 1 67 64,729.60 ‐ 100,401.60
City Surveyor 1 1 63 58,718.40 ‐91,083.20
Engineer II ‐ Public Works 3 3 63 58,718.40 ‐91,083.20
Engineer I ‐ Public Works 1 1 56 49,504.00 ‐ 76,793.60
Engineering Technician III ‐ Public Works 1 1 51 43,804.80 ‐ 67,974.40
Engineering Technician II ‐ PW 1 1 45 37,835.20 ‐ 58,718.40
Engineering Inspector 3 4 42 35,172.80 ‐ 54,579.20
Survey Mapping Technician III 2 2 40 33,508.80 ‐ 51,979.20
Survey Mapping Technician II 2 1 36 30,388.80 ‐ 47,132.80
Survey Mapping Technician I 2 1 29 25,604.80 ‐ 39,748.80
TOTAL FULL TIME EMPLOYEES 19 18
TOTAL FTE 19 18
G-84 Fiscal Year 2010 Annual Budget

Public Works: Facilities Maintenance
FY09 FY10
Personnel Current Proposed PG Salary Range
Facilities Maintenance Manager 1 1 65 61,630.40 ‐ 95,617.60
Facilities Maintenance Supervisor 1 1 56 49,504.00 ‐ 76,793.60
Facilities Project Coordinator 1 1 54 47,132.80 ‐ 73,153.60
Maintenance Electrician 1 1 49 41,724.80 ‐ 64,729.60
Security Specialist 1 1 45 37,835.20 ‐ 58,718.40
Maintenance Mechanic III 2 1 42 35,172.80 ‐ 54,579.20
Maintenance Mechanic II 5 6 38 31,907.20 ‐ 49,504.00
Painter 3 3 33 28,246.40 ‐43,804.80
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Maintenance Mechanic I 2 2 33 28,246.40 ‐43,804.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
Operations Support Worker II 1 1 18 19,593.60 ‐ 30,388.80
TOTAL MAINTENANCE FULL TIME EMPLOYEES 20 20
Custodial Supervisor 1 1 31 26,894.40 ‐ 41,724.80
Custodian Foreman 2 2 27 24,398.40 ‐ 37,835.20
Janitorial Lead 2 3 16 18,657.60 ‐ 28,953.60
Operations Support Worker I 26 23 14 17,763.20 ‐ 27,560.00
TOTAL JANITORIAL FULL TIME EMPLOYEES 31 29
Fire Suppression System Foreman 1 1 53 45,988.80 ‐ 71,364.80
Fire Suppression System Technician II 2 2 47 39,748.80 ‐ 61,630.40
TOTAL FIRE SAFETY TEAM FULL TIME EMPLOYEES 3 3
Operations Support Worker I 1 0 14 17,763.20 ‐ 27,560.00
TOTAL PART TIME EMPLOYEES 1 0
TOTAL FTE 54.5 52
G-85 Fiscal Year 2010 Annual Budget

Public Works: Fleet
FY09 FY10
Personnel Current Proposed PG Salary Range
Fleet Manager 1 1 65 61,630.40 ‐ 95,617.60
Automotive Shop Foreman 2 2 54 47,132.80 ‐ 73,153.60
Fleet Financial Analyst 1 1 51 43,804.80 ‐ 67,974.40
Automotive Mechanic III 18 18 47 39,748.80 ‐ 61,630.40
Automotive Maintenance Coordinator 1 1 49 41,724.80 ‐ 64,729.60
Automotive Mechanic II 1 2 42 35,172.80 ‐ 54,579.20
Paint '&' Body Mechanic 1 0 36 30,388.80 ‐ 47,132.80
Office Manager 1 1 38 31,907.20 ‐ 49,504.00
Automotive Mechanic I 2 1 38 31,907.20 ‐ 49,504.00
Warehouse Operations Technician I 1 1 31 26,894.40 ‐ 41,724.80
Equipment Operator I 1 0 29 25,604.80 ‐ 39,748.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
Automotive Parts Clerk 2 1 27 24,398.40 ‐ 37,835.20
Account Clerk II 1 1 26 23,816.00 ‐ 36,940.80
Automotive Mechanic Helper 1 1 18 19,593.60 ‐ 30,388.80
TOTAL FULL TIME EMPLOYEES 35 32
TOTAL FTE 35 32
G-86 Fiscal Year 2010 Annual Budget

Public Works: Lakes and Stormwater
FY09 FY10
Personnel Current Proposed PG Salary Range
Manager of Lakes '&' Stormwater 1 1 65 61,630.40 ‐ 95,617.60
Environmental Specialist 3 3 47 39,748.80 ‐ 61,630.40
Lakes Program Coordinator 1 1 40 33,508.80 ‐ 51,979.20
TOTAL FULL TIME EMPLOYEES 5 5
TOTAL FTE 5 5
G-87 Fiscal Year 2010 Annual Budget

Public Works: Solid Waste
G-88 Fiscal Year 2010 Annual Budget

Public Works: Solid Waste
FY09 FY10
Personnel Current Proposed PG Salary Range
Manager of Solid Waste 1 1 65 61,630.40 ‐ 95,617.60
Supervisor of Solid Waste 3 3 54 47,132.80 ‐ 73,153.60
Solid Waste Foreman 2 2 47 39,748.80 ‐ 61,630.40
Solid Waste Collection Driver III 17 17 31 26,894.40 ‐ 41,724.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Solid Waste COllection Driver II 15 15 29 25,604.80 ‐ 39,748.80
Customer Service Representative II 1 1 29 25,604.80 ‐ 39,748.80
Solid Waste Collection Driver I 10 10 24 22,692.80 ‐ 35,172.80
Customer Service Representative I 1 1 24 22,692.80 ‐ 35,172.80
Solid Waste Collector 33 33 20 20,571.20 ‐ 31,907.20
TOTAL FULL TIME EMPLOYEES 85 85
TOTAL FTE 85 85
G-89 Fiscal Year 2010 Annual Budget

Public Works: Traffic
Traffic
FY09 FY10
Personnel Current Proposed PG Salary Range
Manager of Traffic Operations 1 1 65 61,630.40 ‐ 95,617.60
Traffic Signal Foreman 1 1 51 43,804.80 ‐ 67,974.40
Traffic System Operator 1 1 51 43,804.80 ‐ 67,974.40
Asst Traffic Sys Operator 1 1 45 37,835.20 ‐ 58,718.40
Traffic Signal Technician 3 3 45 37,835.20 ‐ 58,718.40
Traffic Engineering Technician 1 1 40 33,508.80 ‐ 51,979.20
Traffic Sign Fabricator 1 1 31 26,894.40 ‐ 41,724.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Traffic Sign Technician 3 3 27 24,398.40 ‐ 37,835.20
TOTAL FULL TIME EMPLOYEES 13 13
Traffic Engineering Aide 1 1 24 22,692.80 ‐ 35,172.80
TOTAL PART TIME EMPLOYEES 1 1
SUB‐TOTAL FTE 13.5 13.5
G-90 Fiscal Year 2010 Annual Budget

Public Works: Traffic
Parking
FY09 FY10
Personnel Current Proposed PG Salary Range
Parking System Foreman 1 1 38 31,907.20 ‐ 49,504.00
Parking Service Attendant 6 5 27 24,398.40 ‐ 37,835.20
TOTAL FULL TIME EMPLOYEES 7 6
Parking Service Attendant 2 0 27 24,398.40 ‐ 37,835.20
TOTAL PART TIME EMPLOYEES 2 0
SUB‐TOTAL FTE 8 6
TRAFFIC TOTAL FTE'S: 21.5 19.5
G-91 Fiscal Year 2010 Annual Budget

Purchasing and Risk Management
G-92 Fiscal Year 2010 Annual Budget

Purchasing and Risk Management
Purchasing and Stores FY09 FY10
Personnel Current Proposed PG Salary Range
Purchasing Manager 1 1 65 61,630.40 ‐ 95,617.60
Assistant Purchasing Manager 1 1 54 47,132.80 ‐ 73,153.60
Superintendant of Stores 1 1 49 41,724.80 ‐ 64,729.60
Inventory Control Specialist 1 1 42 35,172.80 ‐ 54,579.20
Purchasing Agent 4 4 42 35,172.80 ‐ 54,579.20
Material Specialist 2 2 42 35,172.80 ‐ 54,579.20
Warehouse Operations Technician I 5 4 31 26,894.40 ‐ 41,724.80
Account Clerk III 1 2 29 25,604.80 ‐ 39,748.80
Account Clerk II 2 2 26 23,816.00 ‐ 36,940.80
TOTAL FULL TIME EMPLOYEES 18 18
SUB‐TOTAL FTE 18 18
Risk Management FY09 FY10
Personnel Current Proposed PG Salary Range
Risk & Purchasing Director 1 1 PB3 71,079.00 ‐ 132,011.00
Safety Manager 1 1 56 49,504.00 ‐ 76,793.60
Health Benefits Coordinator 1 1 54 47,132.80 ‐ 73,153.60
Safety Coordinator Energy Delivery 1 1 49 41,724.80 ‐ 64,729.60
Safety Coordinator 2 2 49 41,724.80 ‐ 64,729.60
Safety Officer 1 1 49 41,724.80 ‐ 64,729.60
Occupational Health Nurse 1 1 47 39,748.80 ‐ 61,630.40
Risk Management Executive Assistant 1 1 40 33,508.80 ‐ 51,979.20
Administrative Assistant 1 1 33 28,246.40 ‐43,804.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
Office Associate II 3 3 29 25,604.80 ‐ 39,748.80
Office Associate I 1 1 24 22,692.80 ‐ 35,172.80
TOTAL FULL TIME EMPLOYEES 15 15
SUB‐TOTAL FTE 15 15
PURCHASING & RISK MANAGEMENT TOTAL FTE's: 33 33
G-93 Fiscal Year 2010 Annual Budget

Retirement Services
FY09 FY10
Personnel Current Proposed PG Salary Range
Retirement System ‐ Administrator 1 1 PB4 62,598.00 ‐ 116,261.00
Pension Benefits Manager 1 1 56 49,504.00 ‐ 76,793.60
Pension Benefits Administrator 1 1 42 35,172.80 ‐ 54,579.20
Pension Benefits Assistant 1 1 38 31,907.20 ‐ 49,504.00
TOTAL FULL TIME EMPLOYEES 4 4
Office Assistant I 1 1 19 20,072.00 ‐ 31,137.60
TOTAL PART TIME EMPLOYEES 1 1
TOTAL FTE 4.5 4.5
G-94 Fiscal Year 2010 Annual Budget

Wastewater: Administration
Director of Water Utilities
PB 2
1/1
Wastewater
Administration
FY ’10
1 Budgeted FTE
2 Part Time
Legend
Left number = 2009
Right Number = 2010
Assistant Director of
Water Utilities
(Wastewater)
PB 4
1/1
Part Time
Account Clerk IV
PG 33
2/2
G-95 Fiscal Year 2010 Annual Budget

Wastewater: Collection
G-96 Fiscal Year 2010 Annual Budget

Wastewater: Treatment
G-97 Fiscal Year 2010 Annual Budget

Wastewater: Wetlands
FY09 FY10
Personnel Current Proposed PG Salary Range
Assistant Director of Water Utilities 1 1 PB4 62,598.00 ‐ 116,261.00
ADMINISTRATION FULL TIME EMPLOYEES 1 1
Manager of Wastewater Collection 1 1 60 54,579.20 ‐ 84,656.00
Wastewater Collection Superintendent 1 1 58 51,979.20 ‐ 80,641.60
Engineering Technician III ‐ Water 1 1 51 43,804.80 ‐ 67,974.40
Warehouse Operations Technician II 1 1 33 28,246.40 ‐43,804.80
Office Associate II 2 2 29 25,604.80 ‐ 39,748.80
COLLECTION ADMINISTRATION FULL TIME EMPLOYEES 6 6
Collection System Supervisor 1 1 51 43,804.80 ‐ 67,974.40
Inspection '&' Sealing Technician 2 2 47 39,748.80 ‐ 61,630.40
Water Utilities Pipefitter Foreman 2 2 45 37,835.20 ‐ 58,718.40
Water Utilities Pipefitter II 5 5 36 30,388.80 ‐ 47,132.80
Equipment Operator II Streets 4 4 33 28,246.40 ‐43,804.80
Water Utilities Pipefitter I 3 3 31 26,894.40 ‐ 41,724.80
Operations Support Technician I 1 1 24 22,692.80 ‐ 35,172.80
SEWER MAINTENANCE FULL TIME EMPLOYEES 18 18
Pumping Station Supervisor 1 1 49 41,724.80 ‐ 64,729.60
Electrical Technician 2 3 45 37,835.20 ‐ 58,718.40
Pump Station Equipment Mechanic I 1 0 38 31,907.20 ‐ 49,504.00
Pumping Station Operator II 3 3 36 30,388.80 ‐ 47,132.80
Pumping Station Operator I 3 3 31 26,894.40 ‐ 41,724.80
Operations Support Technician I 1 2 24 22,692.80 ‐ 35,172.80
PUMPING STATIONS FULL TIME EMPLOYEES 11 12
G-98 Fiscal Year 2010 Annual Budget

Wastewater Utilities:
Industrial Pretreatment Tech II 2 2 38 31,907.20 ‐ 49,504.00
Industrial Pretreatment Technician I 1 1 36 30,388.80 ‐ 47,132.80
PRETREATMENT FULL TIME EMPLOYEES 3 3
Manager of Wastewater Treatment 1 1 60 54,579.20 ‐ 84,656.00
Chief Wastewater Plant Operator 1 1 54 47,132.80 ‐ 73,153.60
Wastewater Equipment Maintenance Supervisor 1 1 49 41,724.80 ‐ 64,729.60
Wastewater Plant Supervisor 4 4 49 41,724.80 ‐ 64,729.60
Wastewater Equipment Mechanic III 1 1 47 39,748.80 ‐ 61,630.40
Electrical Technician 2 45 37,835.20 ‐ 58,718.40
Wastewater Equipment Mechanic II 4 5 38 31,907.20 ‐ 49,504.00
Wastewater Plant Operator II 6 6 38 31,907.20 ‐ 49,504.00
W.CARL DICKS PLANT FULL TIME EMPLOYEES 20 19
Chief Wastewater Plant Operator 1 1 54 47,132.80 ‐ 73,153.60
Wastewater Plant Supervisor 4 4 49 41,724.80 ‐ 64,729.60
Wastewater Plant Operator II 6 6 38 31,907.20 ‐ 49,504.00
Operations Support Technician I 1 1 24 22,692.80 ‐ 35,172.80
NORTHSIDE PLANT FULL TIME EMPLOYEES 12 12
Wastewater Plant Operator II 3 3 38 31,907.20 ‐ 49,504.00
WEST LAKELAND WASTELOAD FACILITY FT EMPLOYEES 3 3
`
Wastewater Chemist 1 1 56 49,504.00 ‐ 76,793.60
Laboratory Technician II 3 3 38 31,907.20 ‐ 49,504.00
LABORATORY FULL TIME EMPLOYEES 4 4
Environmental Scientist 1 1 56 49,504.00 ‐ 76,793.60
Environmental Technician III 1 1 45 37,835.20 ‐ 58,718.40
Environmental Technician I 1 1 36 30,388.80 ‐ 47,132.80
Equipment Operator I 1 1 29 25,604.80 ‐ 39,748.80
Operations Support Technician I 1 1 24 22,692.80 ‐ 35,172.80
WETLANDS MANAGEMENT FULL TIME EMPLOYEES 5 5
Account Clerk IV 2 2 33 28,246.40 ‐43,804.80
Laboratory Technician II 1 1 38 31,907.20 ‐ 49,504.00
DCT/BCE Student 1 0 4 14,996.80 ‐ 21,590.40
PART TIME EMPLOYEES 4 3
TOTAL FTE WITH CONTRACT 85 84.5
Water Utilities Pipefitter I 2 2 31 26,894.40 ‐ 41,724.80
Operations Support Technician I 2 1 24 22,692.80 ‐ 35,172.80
Account Clerk I 1 0 24 22,692.80 ‐ 35,172.80
CONTRACT EMPLOYEES 5 3
TOTAL FTE WITH CONTRACT 90 87.5
G-99 Fiscal Year 2010 Annual Budget

Water: Administration
G-100 Fiscal Year 2010 Annual Budget

Water: Distribution
G-101 Fiscal Year 2010 Annual Budget

Water: Engineering
G-102 Fiscal Year 2010 Annual Budget

Water: Production
G-103 Fiscal Year 2010 Annual Budget

Water Utilities:
FY09 FY10
Personnel Current Proposed PG Salary Range
Water Utilities Director 1 1 PB2 76,885.00 ‐ 142,802.00
Assistant Director of Water Utilities 1 1 PB4 62,598.00 ‐ 116,261.00
Chief Accountant 1 1 63 58,718.40 ‐91,083.20
Environmental Coordinator 1 1 71 71,364.80 ‐ 110,697.60
Computer Applications Specialist 1 1 54 47,132.80 ‐ 73,153.60
Data Analyst II 1 1 42 35,172.80 ‐ 54,579.20
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
ADMINISTRATION FULL TIME EMPLOYEES 7 7
Water Utilities Engineering Supervisor 1 1 74 76,793.60 ‐ 119,142.40
Water Utility Construction Coordinator 1 1 71 71,364.80 ‐ 110,697.60
Professional Engineer ‐ Water 2 3 69 67,974.40 ‐ 105,435.20
Engineer III ‐ Water 2 1 67 64,729.60 ‐ 100,401.60
Engineering Technician Supervisor 1 1 58 51,979.20 ‐ 80,641.60
Engineering Technician IV ‐ Water 3 3 56 49,504.00 ‐ 76,793.60
Water Utilities New Growth Technician III 1 1 51 43,804.80 ‐ 67,974.40
Engineering Technician III ‐ Water 1 1 51 43,804.80 ‐ 67,974.40
Engineering Technician II ‐ Water 2 1 45 37,835.20 ‐ 58,718.40
Utility Line Inspector 4 4 42 34,320.00 ‐ 51,958.40
Engineering Technician I ‐ Water 2 3 38 31,907.20 ‐ 49,504.00
Office Associate II 1 2 29 25,604.80 ‐ 39,748.80
ENGINEERING FULL TIME EMPLOYEES 21 22
Manager of Water Production 1 1 60 54,579.20 ‐ 84,656.00
Water Chemist 1 1 56 49,504.00 ‐ 76,793.60
Water Control Systems Program Integrator 1 1 56 49,504.00 ‐ 76,793.60
Chief Water Plant Operator 2 2 54 47,132.80 ‐ 73,153.60
Water Plant Supervisor 10 10 49 41,724.80 ‐ 64,729.60
Electrical Technician 1 1 45 37,835.20 ‐ 58,718.40
Water Plant Operator II 13 13 38 31,907.20 ‐ 49,504.00
Water Plant Mechanic II 2 2 38 31,907.20 ‐ 49,504.00
Water Plant Instrument/Control Technician II 1 1 45 37,835.20 ‐ 58,718.40
Water Plant Instrument/Control Technician I 1 1 38 31,907.20 ‐ 49,504.00
Office Associate II 2 2 29 25,604.80 ‐ 39,748.80
Operations Support Technician I 2 2 24 22,692.80 ‐ 35,172.80
PRODUCTION FULL TIME EMPLOYEES 37 37
Manager of Water Distribution 1 1 60 54,579.20 ‐ 84,656.00
Engineering Technician IV ‐ Water 1 1 56 49,504.00 ‐ 76,793.60
Water Distribution Supervisor 2 2 54 47,132.80 ‐ 73,153.60
Engineering Technician III ‐ Water 2 2 51 43,804.80 ‐ 67,974.40
Materials Planner 1 1 47 39,748.80 ‐ 61,630.40
Water Meter Repairer Foreman 2 2 45 37,835.20 ‐ 58,718.40
Water Utilities Pipefitter Foreman 6 6 45 37,835.20 ‐ 58,718.40
Water Meter Repairer II 11 12 36 30,388.80 ‐ 47,132.80
Water Utilities Pipefitter II 22 22 36 30,388.80 ‐ 47,132.80
Account Clerk IV 1 1 33 28,246.40 ‐43,804.80
Account Clerk III 1 1 29 25,604.80 ‐ 39,748.80
Office Associate II 1 1 29 25,604.80 ‐ 39,748.80
Traffic Control Technician 4 4 22 21,590.40 ‐ 33,508.80
DISTRIBUTION FULL TIME EMPLOYEES 55 56
DCT/BCE Student 2 2 4 14,996.80 ‐ 21,590.40
PART TIME EMPLOYEES 2 2
TOTAL FTE: 121 123
G-104 Fiscal Year 2010 Annual Budget

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G-105 Fiscal Year 2010 Annual Budget

City of Lakeland, Florida
228 South Massachusetts Avenue
Lakeland, Florida 33801-5086
www.lakelandgov.net
863-834-6000