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FY08'09 Operating Budget

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					  CITY OF LAKE WALES

FY 08'09 Operating Budget
         ADOPTED
City of Lake Wales, Florida
  FY 2008 - 2009 Budget
     Adopted 9/16/08


     City Commission
     _______________
     Lee A. Wheeler, III
        Mayor-Commissioner

       Jack Van Sickle
      Vice Mayor-Commissioner

       Terrye Y. Howell
           Commissioner


         Kathy Manry
           Commissioner


      John Paul Rogers
           Commissioner



       City Officials
       ___________
      Anthony G. Otte
           City Manager

      Judith H. Delmar
       Assistant City Manager

   Albert C. Galloway, Jr.
           City Attorney
                                                      MEMORANDUM

September 22, 2008
TO:               Honorable Mayor and City Commissioners
                                                        AGO
VIA:              Anthony G. Otte, City Manager
FROM:             Judith H. Delmar, Assistant City Manager jhd
SUBJECT:          Summary of Adopted FY08'09 Budget


CITY COMMISSION ACTION
At their regularly scheduled meeting on September 16, 2008, the City Commission took the following action:
        1.        Adopted, after second reading and public hearing, Ordinance 2008-33 setting the millage rate
                  for FY08'09 at 7.3277.
        2.        Adopted, after second reading and public hearing, Ordinance 2008-34 adopting the proposed
                  FY08'09 budget with expenditures in the total amount of $40,756,414.
BACKGROUND
In accordance with Florida Statutes and the City Charter, Ordinances 2008-33 and 2008-34 were adopted
after second and public hearing. Ordinance 2008-33 established the millage rate for FY08'09, and Ordinance
2008-34 adopted the FY08'09 budget.
The proposed FY08'09 budget document includes the revenue and expenditure details for the General Fund,
Special Revenue Funds, Debt Service Fund, Capital Projects Fund, Utility System Fund and Airport Fund. This
document was previously forwarded to the City Commission for review and was discussed at workshops held
on August 20 and August 27. Ordinances 2008-33 and 2008-34 were approved after first reading and public
hearing on September 3, 2008.
This budget was prepared in accordance with Article VI, Section 6.04 of the City Charter which requires that
the budget provide a complete financial plan of municipal funds and activities. Estimated current year ending
fund balances were considered and are included in the budget.

PROPERTY TAX
The millage rate of 7.3277 is 5.40% below the rolled-back rate of 7.7459 and represents a reduction of .0244
mills (-0.33%) from the FY07'08 rate of 7.3521 mills.
The following chart illustrates the difference between the FY07'08 rate of 7.3521 mills and the rate of 7.3277
mills upon which the adopted FY08'09 budget is balanced:

                                  Taxable Value                    Tax Rate per $1,000

         Assessed         with 1st       with 1st & 2nd                                      Reduction in
          Value           $25,000           $25,000                                           taxes paid
                                                              7.3521 mills    7.3277 mills
                         homestead        homestead
                         exemption        exemption

              $60,000      $35,000                -               $257.32          $256.47          $0.85

              $75,000      $50,000                -               $367.61          $366.39          $1.22

             $100,000         -              $50,000              $367.61          $366.39          $1.22

             $150,000         -             $100,000              $735.21          $732.77          $2.44

             $200,000         -             $150,000            $1,102.82        $1,099.16          $3.66
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 2


The millage rate of 7.3277 is the maximum millage rate that could have been approved by a simple majority
(3-2) vote of the City Commission and will generate $347,135 less in ad valorem proceeds than was received
in FY07'08.
USER FEES
A series of ordinances adopted by the City Commission in September 2007 authorized annual increases in
city user fees based on June’s annual CPI or 2.5%, whichever is greater. The increase in the CPI measured
from June 2007 to June 2008 was 5%, and all user fees (i.e, water and sewer, solid waste collection, facility
rental, development fees, etc.) will be increased by 5% on October 1.
Although a 5% increase in user fees will generate an additional $60,000 for the General Fund, ad valorem
proceeds are declining and revenues from state and other intergovernmental sources are expected to show
little or no growth and, in some cases, are expected to decline significantly. In combination with increasing
non-discretionary expenses which include rapidly increasing fuel costs, it has been necessary to make budget
cuts in order to keep expenditures below revenues.

EXPENDITURE CHANGES SINCE PRESENTATION OF BUDGET
The budget that was originally presented on August 15 and discussed during budget workshops has been
revised to include increases and reductions of expenditures as follows:

    Budget
  Adjustments
      -148,127     Reduction of health insurance costs
       -71,283     Reduction of Property, Liability and Workers Comp insurance costs
         2,068     Increase in payroll budget due to one employee pay increase after 8/15
         -2,670    Reduction of General Fund admin charge to Utilities Fund
                   Addition of $30,000 for Fire Dept safety gear, training & call-back
        30,000
                   overtime
         3,287     Addition of other General Fund training
        76,380     Addition of 1% payroll across the board Cost-of-Living adjustment (COLA)
        12,000     Addition of grant to Historic Lake Wales Society for part-time employee
       -85,000     Deletion of grant-funded motorcycles
         -8,221    Net effect of changes to allocated expenses
         -8,700    Deletion of Professional Services cost for update of assessment rates
       -21,845     Deletion of Tax Collector administration fee
       -16,974     Deletion of assessments on City-owned property
       -37,685     Deletion of payment of assessments for lifeline program
        33,251     Add back Building Dept Admin Assistant
        23,927     Add back 2 P/T Custodians
        18,000     Increase grant to Historic Lake Wales Society for full-time employee
                   Increase grant to HLWS to make a total grant of $70,000 (including
         1,386
                   employee, utilities, phone, Pioneer Day, and property insurance)
         6,000     Add grant to Senior Center
                   Reduce General Fund payroll due to transfer of 2 PD employees to CRA
       -43,808
                   Community Policing and replacing in General Fund at lower salaries
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 3


    Budget
  Adjustments
       140,094     Add 2 police officers to CRA payroll for Community Policing
        34,816     Add operating costs for Community Policing program
        64,000     Add MOTOMESH cameras and routers for Community Policing program
       100,000     Add CDBG project for unsewered areas
                   Increase to Year 1 of 5-Year CIP for Utility Fund capital improvements
     1,053,354
                   (contingent upon bond issue)


     1,154,250     Total change in expenditure budget (All Funds Combined)

The changes shown in the table above affect expenditures in the General Fund, Fire Assessment Fund,
Transportation Fund, CRA Fund, Library Fund, Utilities Fund and Airport Fund.
The adopted FY08'09 General Fund operating budget totals $11,168,820, a reduction of 2.4% below the
FY07'08 budget. The budget includes the expenditure of $45,000 in General Fund operating revenues and
$75,000 in impact fees for the purchase of police vehicles.

SUMMARY OF ALL FUNDS

                           General Fund                              $10,777,462
                           Special Revenue Funds                      $5,279,399
                           Debt Service Fund                          $2,436,478
                           Capital Projects Fund                        $690,000
                           Utility System Fund                       $20,107,776
                           Airport Fund                               $1,465,298

                           TOTAL                                     $40,756,414


The expenditure total of $40,756,414 is comprised of operating costs in the amount of $22,362,681 and capital
outlay in the amount of $18,393,733. Transfers in the amount of $7,357,037 bring total expenditures plus
transfers to $48,113,451. The operating budget expenditures for FY08'09 are 39.6% less than the actual total
operating expenditures for FY06'07.
Capital expenditures include utility system improvements such as the rehab and expansion of the wastewater
treatment plant, lift station rehabilitation, reuse transmission lines and downtown water system improvements,
parking improvements at old city hall, Kiwanis Park improvements, completion of airport building
reconstruction, purchase of police vehicles and miscellaneous equipment purchases budgeted as follows:

                      General Fund                                          $53,500

                      Special Revenue Funds                              $1,972,000
                      Capital Projects Fund                                $690,000
                      Utility System Fund                               $14,314,338
                      Airport Fund                                       $1,363,895

                      TOTAL                                             $18,393,733
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 4


REVIEW OF DEBT SERVICE
As required by Charter, a summary of the City's outstanding debt at September 30, 2008 is presented as
follows:
       Wachovia Utility System Improvement Refunding Revenue Note, Series 2006A; issued to refund
       existing bonds and fund Water and Sewer system improvements. Balance: $6,055,107; last payment
       October, 2016.
       Public Improvement Bonds, Series 1997; issued to refund Public Improvement Bond Series, 1991
       which refinanced Public Improvement Bond Series, 1989 funding capital projects. Balance:
       $2,270,000; last payment October, 2014.
       CRA Redevelopment Revenue Note, Series 2007; issued to finance redevelopment capital
       improvement projects. Balance: $9,499,999; last payment October 2027.
‘
               Total bonded indebtedness: $17,825,106
       Florida Department of Environmental Protection Revolving Loan Program assistance for funding of
       costs associated with Wastewater Reuse Project, Phase I. Annual interest rate, 2.56%. Balance:
       $953,842; last payment February 2019.
       Florida Department of Environmental Protection Revolving Loan Program assistance for funding of
       costs associated with Wastewater Reuse Project, Phase II. Annual interest rate, 3.05%. Balance:
       $576,555; last payment August 2016.
       Florida Department of Environmental Protection Revolving Loan Program assistance for funding of
       costs associated with sludge dewatering Improvements to the Wastewater Treatment Plant. Annual
       interest rate, 2.14%. Balance: $1,144,442; last payment October 2022.
       Florida Department of Environmental Protection Revolving Loan Program assistance for funding of
       pre-construction costs associated with the Wastewater Treatment Plant Expansion Project. Annual
       interest rate, 1.88%. Balance: $1,004,111; last payment October 2028.
       SunTrust 2003 Note; issued to accomplish advance refunding of Capital Improvement Revenue
       Bonds, Series 1996 ($4,666,859), to refinance Non-Ad Valorem Revenue Bonds, Series 1999
       ($4,757,115) and to finance interest and issuance costs ($125,716). Annual interest rate, 3.84%.
       Balance: $7,720,498.; last payment 2016.
       SunTrust 2005 Note; issued finance construction of chlorine contact chamber at Wastewater
       Treatment Plant and city’s cost portion of reuse transmission lines. Annual interest rate, 4.2%.
       Balance: $778,216.; last payment 2015.
       Florida League of Cities Master Lease Program for lease-purchase of Fire Truck. Annual interest
       rate: 2.37%. Balance: $124,428 last payment 2010.
       Florida League of Cities Master Lease Program for lease-purchase of Fire Truck. Annual interest
       rate: 4.28%. Balance: $349,216; last payment 2012.
       Motorola Capital Lease Program for lease-purchase of Public Safety communications equipment and
       other equipment. Annual interest rate: 6.263%. Balance: $189,198; last payment 2012.
       Utility System Revenue Note, Series 2006B, is an authorized credit line in the principal amount of not
       to exceed $3,100,000 to finance the cost of constructing and acquiring certain additions, extensions
       and improvements to the utility system. Current variable interest rate as of August 8, 2008 based on
       74% of 1-Month LIBOR: 5.74%. Balance: $2,550,000; last payment 2026.
               Total non-bonded indebtedness: $15,390,506

       The City's total bonded and non-bonded indebtedness at 9/30/08 is $33,215,612 which is equal to
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 5


4.0% of the 2008 taxable valuation. Debt payments due during FY08'09 total $3,865,664 and represent 9.65%
of the City’s operating budget (excluding interfund transfers and capital outlay). A schedule showing the City’s
outstanding debt at September 30, 2008 is included in the Charts & Graphics portion of the proposed budget
(page C-2).

BUDGET HIGHLIGHTS

A summary of the important aspects of the adopted FY08'09 budget document is provided as follows:

1.       A 1.0% increase is proposed for all employees. For police officers and firefighters, this is contingent
         upon negotiations with the police and firefighter bargaining units.

2.       A 10% increase for workers' compensation, liability, property and casualty insurance premiums is
         budgeted in accordance with information received from our property, casualty and workers’
         compensation providers. This increase is less than was originally anticipated and allowed us to
         reduce the budget by a total of $71,000 in various funds (General Fund, CRA, Transportation,
         Utilities).

3.       The City went out to bid on health insurance, and a two bids were submitted with comparable or better
         benefits at a 13% reduction in cost to the City and to employees with dependent coverage. The total
         savings to the City is $148,127.

4.       Pension contribution rates have been budgeted for FY08'09 to yield the actuarially determined funding
         requirements calculated by the actuaries retained by the City's pension boards as follows:

                                  General Employees           Police Officers            Firefighters
                   FY 07'08             7.1%                      15.6%                     26.5%
                   FY 08'09             6.0%                      17.3%                     28.2%
                     Change            -1.1%                      +1.7%                     +1.7%



5.       Changes in departmental staffing in FY08'09 as compared to the FY07'08 amended budget are:

     Police Department                - 3.00   Positions transferred to CRA for Community Policing program.
     Police Department                + 2.00   Officer positions added to replace 2 transferred to CRA
     Building Department              - 1.00   Permit clerk position deleted.
     Building Department              - 0.25   Bldg Inspector position vacant after June 2009
     Finance Department               - 0.25   Accounting Clerk position transferred to Utilities Customer Svc
     Depot Museum                     - 1.00   Admin Assistant position deleted; position transferred to Support
                                               Services/Streets Admin
     Depot Museum                     - 0.50   Curator position deleted.
     Support Services                 + 0.75   Grant Administrator position added.
     Streets Admin                    + 0.25   Admin Information Specialist position added.
     Recreation Services              - 1.00   Two year-round P/T positions at Gym deleted.
     Library Books-by-Mail            + 1.00   Librarian Assistant position added
     Community Redevelopment          + 3.00   Lieutenant and 2 Officer positions transferred from Police
                                               Department for Community Policing program.
     Utilities Customer Service       + 0.25   Accounting Clerk position transferred from Finance Dept
                                      + 0.25 Net Change in positions since amended FY07'08 Budget
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 6


6.         Capital expenditures budgeted for FY08'09 are as follows:

                             Item                          Cost                    Funding Source

     IMPROVEMENTS

     Airport - Runway Extension (Engineering)              450,000     Airport Grants, Airport Revenues

     Airport - Medium Intensity Taxiway Lights              97,680     Airport Grants, Airport Revenues

     Airport - Parking                                     157,500     Airport Grants, Airport Revenues

     Airport - FBO Building Reconstruction                 596,665     Insurance Proceeds

     Drainage Improvements - Twin Lakes                    300,000     CRA Bond, SWFWMD Grant

     Landscaping & Signage - LLBP                           50,000     Proceeds from sale of lots

     Parking Improvements - Old City Hall                  750,000     CRA Bond

     Streetscape Lighting - Lincoln Avenue                 145,000     CRA Bond

     Streetscape Improvements - Dr ML King Jr Blvd         200,000     CRA Bond

     Parks & Recreation - Hardman Hall                     650,000     State grant, CRA Tax Increment

     Parks & Recreation - Kiwanis Park Improvements        200,000     FRDAP Grant

     Parks & Recreation - Lake Beautification               70,000     CRA Bond

     Reuse System - Booster Stations                        45,000     Impact Fees, Utility System Revenues

     Reuse System - Transmission Lines                     800,000     Bond Proceeds, SWFWMD Grant

     Reuse System - Monitoring Wells                        50,000     Bond Proceeds, Impact Fees

     Reuse System - Ground Storage                         200,000     Bond Proceeds, Impact Fees

     Reuse System - Upgrades                                40,000     Bond Proceeds, Impact Fees

     Sewer System - Lift Station Pumps                      75,000     CRA Bond

     Sewer System - Treatment Plant Rehab                 4,500,000    Bond Proceeds, Operating Revenues

     Sewer System - Treatment Plant Expansion             4,000,000    Bond Proceeds, Impact Fees

     Sewer System - Lift Station Rehabilitation            196,331     CRA Bond

     Sewer System - Sliplining Sewer lines                 260,000     CRA Bond

     Sewer System - Unsewered Areas                        200,000     Bond Proceeds, CDBG Grant

     Sewer System - C St & Vicinity Improvements           250,000     Bond Proceeds

     Water System - Asbestos Pipe Removal                  300,000     CRA Bond

     Water System - Winter Haven Interconnect               50,000     Impact Fees, Utility System Operating
                                                                       Revenues

     Water System - Booster Stations                        85,000     Loan Proceeds, Impact Fees, Utility
                                                                       System Operating Revenues

     Water System - Downtown Improvements Ph 2             959,862     CRA Bond, CRA Tax Increment
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 7



                                Item                                  Cost                    Funding Source

     Water System - Misc. New Services                                 25,000   Utility System Operating Revenues

     Water System - Elevated Storage Tank SW Area                1,237,145      Water Impact Fees, LLBP lot sales, CRA
                                                                                Bond

     Water System - Northwest Water Line Extensions                   250,000   CRA Bond

     Water System - Airport Plant Upgrades                            200,000   CRA Bond

     Water System - PRV Hunt Bros & Scenic                             60,000   Utility System Operating Revenues,
                                                                                Impact Fees

     Water System - SCADA Interconnect                                450,000   Bond Proceeds

     Water & Wastewater Systems - S.R. 60 W                           156,000   Bond Proceeds, Impact Fees

     LAND

     Airport - Avigation Easements                                     22,050   Airport Grants

     VEHICLES & EQUIPMENT

     Airport - Fuel Truck                                              40,000   Airport Operating Revenues

     Facilities Maint - Cap for Truck                                   1,500   General Fund Revenues

     Information Services - Server Upgrade                              5,000   General Fund Revenue

     Library - Equipment                                               10,000   Library Fund Revenue

     Parks Division - Trailer                                           2,000   General Fund Revenue

     Police Dept - Night Vision Devices                                 8,000   Byrne Grant

     Police Dept -Vehicles                                            120,000   General Fund Revenue, Impact Fees

     Police Dept - MOTOMESH Cameras & Routers                          64,000   CRA Tax Increment Revenues

     Reuse - Master Reuse Meters                                       25,000   Utility System Operating Revenues

     OTHER CAPITAL OUTLAY

     Library - Books & Subscriptions                                   40,000   Library Fund Revenue

     TOTAL CAPITAL EXPENDITURES                                 18,393,733




7.          In accordance with Ordinance 2007-07 adopted by the City Commission on September 18, 2007, the
            schedule of water and sewer rates and charges will be adjusted to reflect a 5% increase based on
            June’s annual CPI. The increase will be applied to service provided on or after October 1, 2008.

                                        WATER CHARGES                                         SEWER CHARGES

                                             rate per 1,000 gallons                                 rate per 1,000 gallons

                base charge                  5,001 -      10,001 -                    base charge                 5,001 -
                                 0-5,000                                over 25,000                 0 -5,000
                                             10,000        25,000                                                 15,000
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 8



Current           4.95        1.96         2.65         4.11         6.77        17.59         2.31         4.05

10/01/08          5.20        2.06         2.78         4.32         7.11        18.47         2.43         4.25
          For inside-city residential customers using an average of 8,000 gallons per month, water charges will
          increase from $22.70 to $23.84, and sewer charges will increase from $41.29 to $43.37; the
          combined bill for water and sewer will increase from $63.99 to $67.21.

8.        The FY08'09 Budget includes a 5% increase in all General Fund user fees and charges. For
          residential solid waste collection and recycling, fees will increase from $19.20 per month to $20.16
          per month.

9.        Cost reduction measures recommended in the FY08'09 budget include the following:

          Depot Museum. It is recommended that the Depot Museum be turned over to the Historic Lake Wales
          Society (HLWS) for operation on the same basis as the B St. Center; i.e. the City will provide a
          $70,000 grant to HLWS to cover the cost of a full-time administrator, utilities, telephone, security
          system monitoring, Pioneer Day, and property and liability insurance. Although included in the total
          $70,000 grant, the cost of insurance ($15,839) will be paid by the City directly to the insurance
          provider. In addition to the monetary grant, in-kind services by Police Department, Streets Division
          and Parks Division in the amount of $7,654 are budgeted for Pioneer Day.

          Albert Kirkland Sr. Gymnasium. It is recommended that the Kirkland Gymnasium be turned over to
          the Boys & Girls Club for operation utilizing their staff. The budget includes funds for a contract with
          the Boys & Girls Club in the amount of $32,000 to cover admin, utilities, and m&r expense for the gym
          floor. The City will pay $10,662 in property and liability insurance costs for the Gym.

CONCLUSION

With the second wave of tax reform taking effect in the new budget, City staff is reviewing our overall fiscal
position and planning for the future. There are three cities in Polk County that are close in size for comparison
purposes: Lake Wales, Auburndale, and Haines City. Of the three, we have the lowest tax base and the
highest tax rate coming into the new fiscal year. City staff is working to address this situation, which will require
the implementation of fees to replace tax revenue. The fire assessment was an effort in that direction. The City
Commission has also directed that economic development be aggressively pursued to build the City’s tax
base.

Long term, the City’s revenue picture appears to be promising. Several projects that will enhance our tax base,
including the Hampton Inn and Suites, and the Lowe’s store, have been completed. Other projects around the
Eagle Ridge Mall are either underway or in the plan review and approval stages. City staff is also looking to
SR 60 West as the City’s future industrial base, anticipating the effect of the CSX development on the former
City of Winter Haven sprayfield, just beyond the western edge of our utility service area. A key asset that will
be a contributing factor is the City’s airport: the new fire suppression system and water well and tank have
been completed, and the purchase of 60 acres for the runway extension to the west has now closed. The final
building to be re-constructed will be complete within the next 6 months. In addition to these improvements,
the continued development in the Longleaf Business Park will increase the value of the CRA tax increment,
as will commercial and residential construction in the Mayfair development on the former Cooperative Fruit
Property. Construction completed during the twelve-month period beginning January 1, 2008 will be reflected
in the City’s taxable value established on January 1, 2009 with property taxes to be collected starting in
November 2009.

In the near term, our financial resources will be severely constrained as we deal with the fiscal impact of tax
reform and the slow-down of the housing market and the economy in general. In order to ensure sufficient
financial resources for the future, sustaining the progress of economic development will be our highest priority.
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 9


Strengthening an organization that is reduced in size and improving the ability of our employees to provide
high levels of service with limited resources will also be an important focal point during FY08'09. By continuing
to implement strong budget controls, requiring strict adherence to purchasing procedures, and maintaining
the timeliness of financial reporting, it is our goal to complete FY 08'09 with improved cash surpluses in both
the General Fund and the Utility Fund.

Expenditures must continue to grow conservatively for the next few years in order to increase the City’s cash
reserves to appropriate levels. Maintaining an adequate General Fund balance is an indicator of the financial
health of the City, and a $2 million cash surplus in the General Fund is the minimum acceptable amount for
responding to emergencies, covering expenditures during the early part of the fiscal year before ad valorem
revenues are received, and paying costs of grant-funded projects prior to reimbursement from grant sources.
The same is true of the Utility Fund. Steady gains in General Fund Balance and Utilities Fund Retained
Earnings have been made since FY01'02, but some of the gain was diminished by cost overruns in health
insurance for several years. That situation was addressed when the City Commission approved a conventional
health insurance program through a provider and eliminated the City’s self-insurance program last year. Fund
Balance in the General Fund also improved dramatically with the deposit of the escrow account for the
swimming pool construction into Fund Balance, with restrictions on use of the funds. It is essential that the
cash position of both the General Fund and the Utility Fund continue to be improved above their current levels.

By necessity, the proposed FY08'09 Budget responds to reductions of ad valorem proceeds and other General
Fund revenues with significant cut-backs in spending on culture, recreation and other “quality of life” services,
as well as employee training and education, in order to ensure sufficient resources for the delivery of basic
municipal services. In addition, the proposed FY08'09 Budget addresses several areas identified by the City
Commission as problems:

        1.       Street and alley conditions. In FY05'06, city staff completed an inventory of street conditions.
                 Many streets and alleys are in poor condition or have failed due to long-standing problems
                 involving either improper construction or lack of appropriate drainage structures. The
                 improvement of substandard street conditions was a major initiative in FY07'08 upon
                 issuance of the CRA bond. Resurfacing work is scheduled for completion in the next 90
                 days, and the spreading of millings in alleys and some drainage work will be done in the new
                 fiscal year.

        2.       Utility improvements. In the new fiscal year the Utility staff will continue an aggressive
                 program of repairs and planning for system improvements. Several projects that have been
                 on the drawing boards for many years are now coming to a close, including the southside
                 force main and the first phase of the re-use transmission line. Other long-term projects are
                 underway, including the southside water tower. Planning for the first phase of improvements
                 at the wastewater treatment plant and new facilities in the northeast section of our utility
                 service area will be priorities in the new fiscal year, along with the start-up of the re-use
                 system for residential customers.

        3.       Community Development. The Lincoln Avenue Commercial Revitalization program is
                 planning to produce tangible results this year, as funding is being sought from two grant
                 sources. One new business has opened in the past year and a replacement business has
                 made improvements on a building in compliance with program guidelines. Community interest
                 and expectations in the program continue to grow, and an important step forward is planned
                 in this budget with the opening of the police sub-station in the area.

        4.       Downtown Redvelopment. It is anticipated that FY08'09 will be a year of progress for
                 downtown as the Chamber’s management of the Mainstreet program goes into full swing.
                 The Chamber’s CRA Steering Committee is also following-up on the downtown plan
                 delivered by Martin Vargas. The FY08'09 budget includes $397,800 for Economic
                 Redevelopment Assistance to provide incentives to attract new businesses to the historic
Memo: Summary of Adopted FY08'09 Budget
September 22, 2008, page 10


              Downtown area.
CHARTS & GRAPHS



  FY08'09, Adopted
                            BUDGET SUMMARY - CITY OF LAKE WALES - FISCAL YEAR 2008-2009

                      THE OPERATING BUDGET EXPENDITURES OF THE CITY OF LAKE WALES ARE
                               39.6% LESS THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.

                                                   General    Special Rev         Debt Serv    Capital Proj       Utilities         Airport
ESTIMATED REVENUES                                   Fund          Funds              Fund           Fund           Fund             Fund            TOTAL
Taxes                      Millage per $1000
   Ad Valorem Taxes             7.3277           4,253,134     1,707,478                                                                         5,960,612
   Sales & Use Taxes                             1,459,714       688,385           632,445                                                       2,780,544
Licenses & Permits                               1,412,000                         255,282                                                       1,667,282
Intergovernmental Revenue                        1,204,489     2,349,844                          200,000        400,000         668,796         4,823,129
Charges for Services                             1,886,530        96,330                                        6,642,140         49,360         8,674,360
Fines & Forfeitures                               121,700         15,000                                                                           136,700
Miscellaneous Revenues                              61,379       218,000            47,000        360,000        590,566          12,000         1,288,945
Other Financing Sources                                  0                                                     10,346,000                       10,346,000
TOTAL SOURCES                                   10,398,946     5,075,037           934,728        560,000      17,978,706        730,156      $35,677,573
Transfers In                                      828,000      1,239,455          1,457,767       415,000       3,278,338        138,477         7,357,037
Fund Balances/Reserves/Net Assets                1,874,189     6,288,794          1,812,175       714,435        460,664         596,665        11,746,922
TOTAL REVENUES, TRANSFERS
 & BALANCES                                    $13,101,135   $12,603,286      $4,204,670      $1,689,435      $21,717,708     $1,465,298      $54,781,532


EXPENDITURES

General Governmental Services                    1,846,348                                                                                       1,846,348
Public Safety                                    6,810,560       507,198                           75,000                                        7,392,757
Physical Environment                              979,330        100,000                                       18,658,310                       19,737,641
Transportation                                                 1,737,459                                                       1,465,298         3,202,757
Economic Environment                                48,001     1,396,997                          345,000                                        1,789,998
Human Services                                       6,000                                                                                           6,000
Culture & Recreation                             1,087,224     1,537,745                          270,000                                        2,894,969
Debt Services                                                                     2,436,478                     1,429,186                        3,865,664
Other Nonoperating Uses                                                                                            20,280                           20,280
TOTAL EXPENDITURES                              10,777,462     5,279,399          2,436,478       690,000      20,107,776      1,465,298      $40,756,414
Transfers Out                                     391,358      6,100,609                                  0      865,070                         7,357,037
Fund Balances/Reserves/Net Assets                1,932,315     1,223,279          1,768,192       999,435        744,861              ( 0)       6,668,081
TOTAL APPROPRIATED EXPENDITURES
TRANSFERS, RESERVES & BALANCES                  13,101,135    12,603,286          4,204,670     1,689,435      21,717,708      1,465,298      $54,781,532

THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD.



                 change in reserves            +58,126       -5,065,515       -43,983         +285,000        +284,197        -596,665        -5,078,841

                                                                            C-1
CITY OF LAKE WALES - DEBT SCHEDULE

GENERAL DEBT / SCHEDULE OF OUTSTANDING PRINCIPAL PAYMENTS + FY 08'09 INTEREST PAYMENTS
                Series 1997            SunTrust 2003 Note              CRA 2007 Bond               2004 Fire Truck            2006 Fire Truck      2007 Pub Sfty Radios
Payment    Public Improvements          96 Ref/99 Restr*               Redevelopment              FLC Master Lease           FLC Master Lease      Motorola Cap Lease
YE 9/30     Principal   Interest       Principal   Interest           Principal Interest          Principal Interest         Principal Interest     Principal Interest

 2009       280,000     105,007         837,380      280,389          403,503      348,878          61,084          4,604      81,895   14,946        40,227   10,670
 2010       295,000                     868,875                       336,079                       63,344                     85,400                 42,746
 2011       305,000                     905,465                       348,761                                                  89,055                 45,424
 2012       320,000                     937,035                       361,921                                                  92,866                 48,269
 2013       340,000                     973,467                       375,579                                                                         12,532
 2014       355,000                   1,010,148                       389,751
 2015       375,000                   1,052,088                       404,458
 2016                                   672,669                       419,720
 2017                                   463,371                       435,559
 2018                                                                 451,994
 2019                                                                 469,050
 2020                                                                 486,750
 2021                                                                 505,118
 2022                                                                 524,178
 2023                                                                 543,958
 2024                                                                 564,484
 2025                                                                 585,785
 2026                                                                 607,890
 2027                                                                 630,828
 2027                                                                 654,633
TOTAL      2,270,000    105,007       7,720,498      280,389        9,499,999      348,878         124,428          4,604    349,216    14,946      189,198    10,670
                                     * 95.47% of SunTrust 2003 Note is General Debt; 4.53% is Utility System Debt


UTILITY SYSTEM DEBT / SCHEDULE OF OUTSTANDING PRINCIPAL PAYMENTS + FY 08'09 INTEREST PAYMENTS

                 Series 2006           2006 UT Credit Line          State Rev Fund (SRF)        State Rev Fund (SRF)        State Rev Fund (SRF)   State Rev Fund (SRF)    SunTrust 2005 No
Payment   Utility System Ref S96            Wachovia                    Reuse Phase I              Reuse Phase II            Sludge Dewatering     WWTP Pre-Construct
YE 9/30    Principal      Interest     Principal  Interest           Principal   Interest        Principal Interest          Principal Interest     Principal Interest      Principal   Interes

 2009       567,134     224,458                      146,370           80,266       23,908          33,577     17,331          62,991   24,156        43,070   18,271       106,366     30,653
 2010       593,104                   2,550,000                        82,334                       34,608                     64,346                 43,884                110,919
 2011       618,487                                                    84,456                       35,672                     65,731                 44,712                115,669
 2012       643,259                                                    86,631                       36,768                     67,145                 45,557                120,623
 2013       670,930                                                    88,863                       37,898                     68,589                 46,418                125,788
 2014       697,721                                                    91,153                       39,063                     70,065                 47,294                131,173
 2015       723,596                                                    93,501                       40,264                     71,573                 48,188                 67,678
 2016       753,516                                                    95,910                       41,501                     73,112                 49,098
 2017       787,360                                                    98,381                       42,776                     74,685                 50,025
 2018                                                                 100,916                       44,091                     76,292                 50,970
 2019                                                                  51,431                       45,446                     77,934                 51,933
 2020                                                                                               46,843                     79,610                 52,914
 2021                                                                                               48,282                     81,323                 53,913
 2022                                                                                               49,766                     83,073                 54,932
 2023                                                                                                                          84,860                 55,969
 2024                                                                                                                          43,113                 57,026
 2025                                                                                                                                                 58,103
 2026                                                                                                                                                 59,201
 2027                                                                                                                                                 60,319
 2028                                                                                                                                                 30,585
TOTAL      6,055,107    224,458       2,550,000      146,370          953,842       23,908         576,555     17,331       1,144,442   24,156     1,004,111   18,271       778,216     30,653

                                                                                                                                                               Total Principal Balance @ 9/30/
                                                                                          C-2
                                          Taxable Value - City of Lake Wales
                                                     Change in Tax Base


           850.0
           800.0
           750.0
           700.0
           650.0
           600.0
Millions




           550.0
           500.0
           450.0
           400.0
           350.0
           300.0
           250.0
           200.0
           150.0
                   1995    1996   1997    1998   1999   2000   2001     2002   2003   2004   2005   2006   2007   2008




              Year            Assessed      change             Exempt      change            Taxable        change

              1985                                                                       121,230,869
              1986         215,158,229                    88,027,213                     127,131,016       +4.87%
              1987         230,148,568      +6.97%        87,648,821       -0.43%        142,499,747       +12.09%
              1988         240,573,632      +4.53%        93,182,618       +6.31%        147,391,014       +3.43%
              1989         258,624,652      +7.50%        95,705,088       +2.71%        162,919,564       +10.54%
              1990         266,278,943      +2.96%        97,635,268       +2.02%        168,643,675       +3.51%
              1991         270,395,290      +1.55%        98,798,801       +1.19%        171,596,489       +1.75%
              1992         274,462,098      +1.50%       100,168,037       +1.39%        174,294,061       +1.57%
              1993         277,151,811      +0.98%       103,254,158       +3.08%        173,897,653        -0.23%
              1994         288,720,867      +4.17%       105,677,070       +2.35%        183,043,797       +5.26%
              1995         305,261,452      +5.73%       108,994,215       +3.14%        196,267,237       +7.22%
              1996         321,756,716      +5.40%       113,063,434       +3.73%        208,693,282       +6.33%
              1997         387,186,936     +20.34%       117,931,566       +4.31%        269,255,370       +29.02%
              1998         394,478,520      +1.88%       120,842,387       +2.47%        273,636,133       +1.63%
              1999         408,381,728      +3.52%       123,337,173       +2.06%        285,044,555       +4.17%
              2000         443,673,380      +8.64%       128,898,519       +4.51%        314,774,861       +10.43%
              2001         479,843,059      +8.15%       138,777,162       +7.66%        341,065,897       +8.35%
              2002         502,104,556      +4.64%       146,469,163       +5.54%        355,635,393       +4.27%
              2003         554,360,236     +10.41%       141,058,333       -3.69%        413,301,903       +16.22%
              2004         613,405,705     +10.65%       150,973,793       +7.03%        462,431,912       +11.89%
              2005         763,920,844     +24.54%       220,598,116      +46.12%        543,322,728       +17.49%
              2006         997,616,942     +30.59%       284,129,484      +28.80%        713,487,458       +31.32%
              2007        1,188,800,106    +19.16%       340,112,391      +19.70%        848,687,715       +18.95%
             2008*                                                                       830,036,284        -2.20%


           *Assessed Value and Exempt Value not available at 7/31/08




                                                           C-3
                                                                        Lake Wales Millage Rate
                 10.00                                                          History & Proposed


                  9.00
Rate per $1000




                  8.00



                  7.00



                  6.00



                  5.00
                     88'89

                             89'90

                                     90'91

                                             91'92

                                                     92'93

                                                             93'94

                                                                     94'95

                                                                             95'96

                                                                                     96'97

                                                                                             97'98

                                                                                                     98'99

                                                                                                             99'00

                                                                                                                     00'01

                                                                                                                             01'02

                                                                                                                                     02'03




                                                                                                                                                                                     08'09
                                                                                                                                             03'04

                                                                                                                                                     04'05

                                                                                                                                                             05'06

                                                                                                                                                                     06'07

                                                                                                                                                                             07'08
                                                                        Millage per
                                                       Fiscal Year $1000 Assessed Value
                                                             88'89                       5.50
                                                             89'90                       5.75
                                                             90'91                       6.27
                                                             91'92                       6.92
                                                             92'93                       7.92
                                                             93'94                       7.92
                                                             94'95                       8.67
                                                             95'96                       7.99
                                                             96'97                       7.92
                                                             97'98                       7.75
                                                             98'99                       7.74
                                                             99'00                      7.667




                                                                                             C-4
                                Sources of Revenue
                                     FY 08'09




                                                           Ad Valorem Taxes

                                                           Charges for Services

                                                           Sales & Use Taxes

                                                           Licenses & Permits

                                                           Intergovernmental Revenue

                                                           Fines & Forfeitures

                                                           Miscellaneous Revenues

                                                           Other Financing Sources

                                   SOURCES OF REVENUE
                                     all Funds Combined


    Ad Valorem Taxes                      $5,960,612   16.71%
    Charges for Services                  $8,674,360   24.31%
1
    Sales & Use Taxes                     $2,780,544    7.79%
2
    Licenses & Permits                    $1,667,282    4.67%
    Intergovernmental Revenue             $4,823,129   13.52%




                                    C-5
   Analysis of Revenues & Sources by Fund
                  FY 08'09




                                         Utilities Fund

                                         General Fund

                                         Special Revenue Funds

                                         Airport Fund

                                         Debt Service Fund

                                         Capital Projects Fund




       FUND REVENUES & OTHER FINANCING SOURCES
                (Before Interfund Transfers)


Utilities Fund          $17,978,706   50.39%
General Fund            $10,398,946   29.15%
Special Revenue Funds    $5,075,037   14.22%
Airport Fund               $730,156    2.05%
Debt Service Fund          $934,728    2.62%
Capital Projects Fund      $560,000    1.57%




                        C-6
             Analysis of Expenditures/Expenses FY 08'09
                                                      Physical Environment
                        By Functional Activity
                                                                 Public Safety
                          All Funds Combined*
                                                                 Debt Service

                                                                 Transportation

                                                                 Culture & Recreation

                                                                 General Government

                                                                 Economic Environment

                                                                 Other Uses

                                                                 Human Services




Physical Environment    $19,737,641     48.43%
Public Safety            $7,392,757     18.14%
Debt Service             $3,865,664      9.48%
Transportation           $3,202,757      7.86%
Culture & Recreation     $2,894,969      7.10%
General Government       $1,846,348      4.53%
Economic Environment     $1,789,998      4.39%
Other Uses                  $20,280      0.05%
Human Services               $6,000      0.01%
Total Expenditures
Before Transfers        $40,756,414    100.00%




General Fund               $391,358
Special Revenue Funds    $6,100,609   Transfers To Other Funds
Utilities Fund             $865,070
Total Expenditures &
Transfers               $48,113,451




                                      C-7
                                General Fund Sources
                                      FY 08'09




                                                            Ad Valorem Taxes

                                                            Charges for Services

                                                            Sales & Use Taxes

                                                            Licenses & Permits

                                                            Intergovernmental Revenue

                                                            Fines & Forfeitures

                                                            Miscellaneous Revenues

                                                            Other Financing Sources

                                   GENERAL FUND SOURCES
                                          by Type


    Ad Valorem Taxes                       $4,253,134   40.90%
    Charges for Services                   $1,886,530   18.14%
1
    Sales & Use Taxes                      $1,459,714   14.04%
2
    Licenses & Permits                     $1,412,000   13.58%
    Intergovernmental Revenue              $1,204,489   11.58%




                                     C-8
                 General Fund Expenditures
                          FY 08'09




                                                        Public Safety

                                                        General Government

                                                        Culture & Recreation

                                                        Physical Environment

                                                        Other Uses *

                                                        Transportation

                                                        Economic Environment

                                                        Human Services

                               GENERAL FUND EXPENDITURES
                                    by Functional Activity


Public Safety                              $6,810,560    60.98%
General Government                         $1,846,348    16.53%
Culture & Recreation                       $1,087,224     9.73%
Physical Environment                        $979,330      8.77%
Other Uses *                                  213,426     1.91%
Transportation                                177,932     1.59%
Economic Environment                          $48,001     0.43%
Human Services                                 $6,000     0.05%
Total Expense (including transfers out)   $11,168,820   100.00%


* Transfer to Debt Service Fund




                            C-9
                          Per Capita Tax Revenues & Expenditures
                                City of Lake Wales FY08'09



                                                                                                Per Capita Revenues & Expenditures
                               13,080 Residents^

Local Source         Revenue                                    Expenditure           $1,600
Tax Revenues        per Capita         Expenditure               per Capita
                                                                                      $1,400
Ad Valorem Tax *     $456.68           Law Enforcement             $351.33
                                                                                      $1,200
Utility Tax          $107.99           Debt Service                $186.67
CST~                  $45.93           Fire & Rescue Services      $171.44            $1,000
Business Tax           $6.37           General Government*         $128.45             $800
                                       Economic Development        $121.59
                                       Roads & Streets             $106.26             $600

      Total          $616.98           Library                      $68.02             $400
                                       Recreation                   $82.47
                                                                                       $200
                                       Solid Waste Disposal         $64.54
These "city taxes" are paid by         Parks Maintenance            $38.55               $0
city residents, property owners        Permits & Inspections        $28.63                       City Taxes       Other Revenues    Total Expenditures
and business owners and are            Community Redev              $15.56
assessed to pay for services           Drainage                     $15.36
provided by the General Fund.          Airport                      $15.31                 Other Revenues are comprised of state and county
                                       Planning & Development       $12.62                 shared revenues, sales taxes, licensing and permit fees,
~Communication Services Tax            Code Enforcement             $11.57                 user charges, interest on investments, miscellaneous
                                       Cemetery                      $8.73                 revenue sources, and contributions from other funds.
* Includes millage dedicated           Museum                        $5.95
   to funding Library & CRA.           Lakes Conservation            $1.76                 City taxes pay approximately 36.3% of the services
                                                                 _________                 provided by the City. Other Revenues are required
                                                   Total          $1,434.81                to supplement taxes to pay for the remainder of the
^ BEBR, 2008 Est.                                                                          services provided.
                                       *City Commission, City Mgr, City Attorney,
                                        City Clerk, Finance, Personnel, Purchasing,        Note: These figures do not include services provided
                                        Information Services, Fleet Maintenance,           by the Utilities Fund. These services are wholly funded
                                        and Facilities Maintenance                         by user fees paid by customers in the Utility Service Area.
                                                                                           These figures also do not include grant-funded capital
                                                                                           improvements or capital outlay contingent upon sale of
                                                                                           assets.




                                                                       C-10
                                               SCHEDULE OF INTERFUND TRANSFERS - FY08'09 BUDGET



                                                                                     Transferred to
                                                                     Law Enf
Transferred from              General   Transportation     CRA                    CDBG      Historic Grant Debt Service Capital Proj    Utilities    Airport
                                                                    Grant Fund                                                                                 Total
                             Fund 001     Fund 102       Fund 105                Fund 131     Fund 151      Fund 201     Fund 330      Fund 403     Fund 404
                                                                       116
General Fund 001                               39,455                                                          213,426                               138,477    391,358

Transportation Fund 102                                                                                        242,258                                          242,258

CRA Fund 105                                  900,000                                            300,000       965,012     415,000     3,278,338               5,858,350

Police Forfeiture Fund 106                                                                                                                                             0

Utility System Fund 403       828,000                                                                           37,070                                          865,070

Airport Fund 404                                                                                                                                                       0

Total                         828,000         939,455                                            300,000     1,457,767     415,000     3,278,338     138,477   7,357,037




                                                                                    C-11
                                                                                      CRA Tax Increment Revenues

                                                                                                                    County                        City

 $3,000,000


 $2,500,000


 $2,000,000


 $1,500,000


 $1,000,000


  $500,000


        $0
               FY 86'87

                            FY 87'88

                                         FY 88'89

                                                    FY 89'90

                                                               FY 90'91

                                                                          FY 91'92

                                                                                      FY 92'93

                                                                                                   FY 93'94

                                                                                                              FY 94'95

                                                                                                                         FY 95'96

                                                                                                                                     FY 96'97

                                                                                                                                                  FY 97'98

                                                                                                                                                             FY 98'99

                                                                                                                                                                        FY 99'00

                                                                                                                                                                                    FY 00'01

                                                                                                                                                                                                 FY 01'02

                                                                                                                                                                                                            FY 02'03

                                                                                                                                                                                                                       FY 03'04

                                                                                                                                                                                                                                    FY 04'05

                                                                                                                                                                                                                                               FY 05'06

                                                                                                                                                                                                                                                          FY 06'07

                                                                                                                                                                                                                                                                     FY 07'08

                                                                                                                                                                                                                                                                                FY 08'09
                                                                                             TAX INCREMENT                                                                  Total CRA                                       % Change
                                                                                                City       County                                                          Tax Increment                                  over prior year

                          FY 86'87                                                               $2,764                                         $2,328                                         $5,092
                          FY 87'88                                                               $2,363                                         $2,520                                         $4,883                                -4.1%
                          FY 88'89                                                               $2,430                                         $2,642                                         $5,072                              +3.9%
                          FY 89'90*                                                         $10,680                                      $11,881                                        $22,561                                   +344.8%
                          FY 90'91**                                                        $17,261                                      $19,549                                        $36,810                                   +63.2%
                          FY 91'92                                                          $19,773                                      $19,963                                        $39,736                                    +7.9%
                          FY 92'93                                                          $22,943                                      $20,567                                        $43,510                                    +9.5%
                          FY 93'94***                                                       $22,036                                      $22,398                                        $44,434                                    +2.1%
                          FY 94'95                                                          $29,496                                      $26,458                                        $55,954                                   +25.9%
                          FY 95'96                                                          $26,645                                      $25,910                                        $52,555                                      -6.1%
                          FY 96'97                                                          $25,285                                      $25,445                                        $50,730                                      -3.5%
                          FY 97'98                                                          $24,700                                      $25,400                                        $50,100                                      -1.2%
                          FY 98'99                                                          $23,041                                      $23,714                                        $46,755                                      -6.7%
                          FY 99'00~                                                         $33,966                                      $35,249                                        $69,215                                   +48.0%
                          FY 00'01                                                    $108,577                                       $115,171                                       $223,748                                      +223.3%
                          FY 01'02                                                    $189,773                                       $179,044                                       $368,817                                      +64.8%
                          FY 02'03                                                    $282,572                                       $244,232                                       $526,804                                      +42.8%
                          FY 03'04                                                    $502,128                                       $411,011                                       $913,139                                      +73.3%
                          FY 04'05                                                    $597,530                                       $481,734                                      $1,079,264                                     +18.2%
                          FY 05'06                                                    $764,920                                       $738,139                                      $1,503,059                                     +39.3%
                          FY 06'07                                                   $1,170,623                                     $1,147,460                                     $2,318,083                                     +54.2%
                          FY 07'08                                                   $1,345,561                                     $1,244,603                                     $2,590,164                                     +11.7%
                          FY 08'09^                                                  $1,279,882                                     $1,188,847                                     $2,468,729                                      +6.5%

                *         First year to include Area 2 increment; also includes major improvements in downtown area
               **         First year to include new 1st Federal Building (now Bank of America)
              ***         First year to include Area 3 increment
                ~         First year to include expanded CRA; adjusted for Certification of Final Value
                ^         Calculated on adopted City Millage = 7.3277; proposed County Millage = 6.807; figures for other years
                                       indicate tax increment revenues actually received as per audit

Tax increment revenues are ad valorem tax revenues which are dedicated to redevelopment of an area designated as a
community redevelopment agency (CRA). When the City Commission designated a CRA area, the "base" property values
were established. Ad valorem revenues for the General Fund are calculated on the base property values. CRA tax increment
revenues are calculated on the increased property values which result from improvements made after the CRA was designated.
By statute, both the city and the county must contribute tax increment revenues to redevelopment and revitalization of the
city's CRA. Tax increment revenues after Fiscal Year 99'00 reflect the expanded CRA.

                                                                                                                                    C-12
    CITY OF LAKE WALES PERSONNEL HISTORY

                                                                                                                                      PERSONNEL BUDGETED
     Department                             90'91      91'92       92'93      93'94       94'95      95'96       96'97      97'98       98'99      99'00       00'01      01'02    02'03    03'04    04'05    05'06    06'07    07'08    08'09
     City Manager                            2.00       2.00        2.00       2.00        3.00       4.00        3.00       3.00        3.00       3.00        3.00       3.00     3.00     4.00     3.25     2.50     3.00     3.00     3.00
     City Clerk                              2.00       1.00        2.00       1.00        1.00       2.00        2.00       2.00        2.00       1.00        1.00       1.00     1.00     1.00     1.00     1.00     1.00     1.00     1.00
     Special Progr/Eco Dev/CRA                                                 1.00        1.00       1.00        1.00       1.00        1.00       2.00        2.00                         0.75     1.00     1.50     3.00     2.00     1.00
     Finance                                 6.00       6.00        4.00       5.00        4.00       4.00        5.00       6.00        6.00       7.00        6.00       5.00     5.75     5.00     5.00     5.00     5.50     4.50     4.25
     Suppport Services                                                                                                       2.00        2.00       2.00        2.90       2.00     1.00     2.00     2.00     2.00     2.00     3.00     3.75
     Human Resources                         1.00       1.00        1.00       1.00        1.00       1.00        1.00       2.00        2.00       2.00        2.00       2.00     2.00     2.00     2.00     2.00     2.00     2.00     2.00
     Planning & Zoning                       2.00       2.00        2.00       1.25        2.25       2.50        2.50       2.50        3.00       2.00        1.00       1.00     1.00     1.50     2.00     2.00     2.00     2.00     2.00
     Information Services                                                                                                                1.00       1.00        1.10       2.00     1.00     1.00     1.00     2.00     2.00     2.00     2.00
     Community Services Admin                                                                                                                       2.00        2.00       0.00
     Public Services Admin                   2.50       2.00        2.00       2.50        2.00       2.00        4.00       2.00        2.00       1.00        1.00       1.00     1.00     1.00     1.00     1.00     1.50     2.00     2.00
     Parks & Recr Admin                                                                               1.00        2.00       2.00        2.00       2.00        1.00       1.00     1.00     1.00     0.75     0.50
     SUBTOTAL ADMIN                        15.50       14.00       13.00      13.75       14.25      17.50       20.50      22.50       24.00      25.00       23.00      18.00    16.75    19.25    19.00    19.50    22.00    21.50    21.00
                  1
     Police Dept                           46.00       46.00       42.00      44.00       44.00      48.00       52.00      57.00       57.00      59.75       59.00      56.00    55.00    57.00    57.50    59.00    59.50    45.50    47.50
     Fire Dept 2                           18.00       18.00       17.00      17.50       17.50      17.75       18.75      20.00       19.00      19.00       20.00      21.00    21.00    21.00    21.00    21.00    23.00    24.00    27.00
     Building Permits & Insp                2.00        2.00        1.00       1.75        1.75       1.50        1.50       2.00        2.00       3.75        4.00       4.00     4.00     5.00     7.00     7.25     8.00     6.00     4.75
     Code Enforcement                       2.00        2.00        1.00       1.00        1.00       1.75        2.00       1.00        1.00       2.00        2.00       2.00     2.00     2.00     2.00     2.00     2.50     2.50     2.50
     SUBTOTAL PUBLIC SAFETY                68.00       68.00       61.00      64.25       64.25      69.00       74.25      80.00       79.00      84.50       85.00      83.00    82.00    85.00    87.50    89.25    93.00    78.00    81.75

     Cemetery                               6.50        6.00        5.00       3.99        5.00       5.00        5.00       5.00        4.00       4.00        4.00       3.00     3.00     3.00     3.00     3.00     3.00     1.00     1.00
     Parks Division                        15.00       14.00       13.00       8.76        9.00      10.00       11.00      11.00       10.00      10.75       11.00       9.00     9.00     6.00     5.00     5.00     6.00     7.00     7.00
     Streets                               10.00       10.00        9.00       5.75        5.50       7.50        7.00       7.00        7.00       8.00        8.00       6.00     6.00     6.00     6.00     6.00     6.00     6.00     6.25
     Fleet Maintenance                      4.00        4.00        4.00       4.00        4.00       4.50        4.00       4.00        4.00       4.00        3.00       3.00     2.00     2.50     2.50     2.00     2.00     3.00     3.00
     Facilities Maintenance 3               3.00        3.00        4.00       4.00        4.50       4.50        5.50       5.00        4.00       5.50        5.50       3.50     3.00     2.50     3.50     3.50     3.00     4.00     4.00
     SUBTOTAL MAINTENANCE                  38.50       37.00       35.00      26.50       28.00      31.50       32.50      32.00       29.00      32.25       31.50      24.50    23.00    20.00    20.00    19.50    20.00    21.00    21.25

     Recreation                              4.50       4.00        2.50       1.50        1.50       3.00        4.00       4.50        4.00       4.00        5.00       2.50
     Recreation Services                                                                                                                                                                                       1.00     2.00     1.00     0.00
     Recreation Facilities                                                                                                                                                          2.50     2.00     2.50     1.50     1.50     1.00     1.00
     Depot                                   2.50       2.50        2.00       2.00        2.00       2.00        2.00       2.00        2.00       2.00        3.00       2.00     2.00     2.00     2.00     2.00     2.00     1.50     0.00
     Library                                 6.00       6.00        6.50       6.50        6.50       6.50        7.00       7.50        7.50       8.50       10.50      10.50    10.50    11.00    12.00    12.00    14.00    16.00    18.00
     SUBTOTAL CULTURE/REC                  13.00       12.50       11.00      10.00       10.00      11.50       13.00      14.00       13.50      14.50       18.50      15.00    15.00    15.00    16.50    16.50    19.50    19.50    19.00

     Wastewater Division                   11.00       11.00       10.00      11.00       11.00      10.00       10.00      10.00       10.00      10.00        9.00       8.00     8.00     8.00     7.00     7.00     9.50     9.00     9.00
     Water Division 4                      12.00        9.00       12.00      11.00       11.00      11.00       11.00      12.00       12.00      12.00       12.00       9.00     9.00     9.00    11.00    10.00    10.50    10.00    10.00
     Reuse Division                                                                                                                                                                                                              1.00     1.00
     Utilities Admin                         6.00       6.00        4.00       2.50        6.00       5.00        5.00       5.50        6.00       6.00        7.00       6.00     8.50     6.00     4.00     5.00     4.00     5.00     5.00
     Utility Billing/Customer Srv            3.00       6.00        4.00       4.00        4.00       4.00        4.00       4.00        4.00       5.00        5.00       6.00     4.00     4.00     6.00     6.00     5.50     5.50     5.75
     SUBTOTAL UTILITIES                    32.00       32.00       30.00      28.50       32.00      30.00       30.00      31.50       32.00      33.00       33.00      29.00    29.50    27.00    28.00    28.00    29.50    30.50    30.75

    TOTAL                                 167.00      163.50     150.00      143.00     148.50      159.50     170.25      180.00     177.50      189.25     191.00      169.50   166.25   166.25   171.00   172.75   184.00   170.50   173.75
1
    Police Department 01'02 "Personnel Budgeted" includes 2 unfunded positions / 03'04 budget includes 1 unfunded position / 07'08 does not include 7 dispatcher positions
2
    Fire Department 03'04 "Personnel Budgeted" includes 1 unfunded position
3
    Through FY98'99, custodial staff were budgeted in various departments; for purposes of this study, all custodial staff are included in Facilities Maintenance
4
    Meter readers were budgeted at various times with Utility Billing or Utilities Admin; for purposes of this study, all Meter Readers are included in Water Division




                                                                                                                           C-13
                                                              CITY OF LAKE WALES PERSONNEL HISTORY


                                                      Admin       Public Safety       Maintenance         Culture/Rec      Utilities   Total

200



180



160



140



120



100



80



60



40



20



 0
      90'91   91'92   92'93   93'94   94'95   95'96       96'97      97'98        98'99          99'00   00'01     01'02     02'03     03'04   04'05   05'06   06'07   07'08   08'09




                                                                                          C-14
                                         Sewer Rates
                                   Revision effective 10/1/08

Service Availability Charge                                           Inside City             Outside City
 ERU's Residential (per Meter)
    1         3/4" Meter                                                     18.47                      23.09
    1         1.0" Meter                                                     18.47                      23.09
    5         1.5" Meter                                                     92.35                    115.43
    8         2.0" Meter                                                    147.76                    184.70

    1     Residential Vacation Rate                                            9.24                     11.55

   0.8    Multi-Family (per unit)                                            14.78                      18.48
 ERU's Commercial (per Meter)
    1         3/4" Meter                                                     18.47                      23.09
   2.5        1.0" Meter                                                     46.18                      57.72
    5         1.5" Meter                                                     92.35                    115.43
    8         2.0" Meter                                                    147.76                    184.70
   16         3.0" Meter                                                    295.51                    369.39
   25         4.0" Meter                                                    461.74                    577.17
   50         6.0" Meter                                                    923.48                   1154.34

Sewer Gallonage Charges                                               Inside City             Outside City
Volume Charges (per 1,000 gallons)
          Block 1                                                              2.43                      3.03
          Block 2                                                              4.25                      5.32

Sewer Usage Blocks                                                                Per ERU
          Block 1                                                                Up to ,5000
          Block 2                                                                  > 5,000
Residential is capped at 15,000 gallons per ERU. Multi-family is capped at 12,000 gallons per unit.
Commercial is not capped.

50% of Base Charge for availability of service will be assessed on any meter without consumption during reading
cycle when service has been temporarily disconnected at the request of the customer.



In accordance with Sec. 21-155, Lake Wales Code, the schedule of rates and charges established by Ordinance
2007-37 shall be automatically adjusted annually beginning October 1, 2008 to reflect an increase based on
June's annual CPI or 2.5%, whichever is greater




                                                    C-15
                                         Water Rates
                                   Revision effective 10/1/08

Service Availability Charge                                           Inside City             Outside City
 ERU's Residential (per Meter)
    1         3/4" Meter                                                       5.20                      6.50
    1         1.0" Meter                                                       5.20                      6.50
    5         1.5" Meter                                                     25.99                      32.48
    8         2.0" Meter                                                     41.58                      51.98

    1     Residential Vacation Rate                                            2.60                      3.26

   0.8    Multi-Family (per unit)                                              4.16                      5.20
 ERU's Commercial (per Meter)
    1         3/4" Meter                                                       5.20                      6.50
   2.5        1.0" Meter                                                     13.00                      16.25
    5         1.5" Meter                                                     25.99                      32.48
    8         2.0" Meter                                                     41.58                      51.98
   16         3.0" Meter                                                     83.16                    103.95
   25         4.0" Meter                                                    129.94                    162.42
   50         6.0" Meter                                                    259.88                    324.84
 ERU's Irrigation (per Meter)
    1         3/4" Meter                                                       5.20                      6.50
   2.5        1.0" Meter                                                     13.00                      16.25
    5         1.5" Meter                                                     25.99                      32.48
    8         2.0" Meter                                                     41.58                      51.98
   16         3.0" Meter                                                     83.16                    103.95

Water Gallonage Charges                                               Inside City             Outside City
Volume Charges (per 1,000 gallons)
          Block 1                                                              2.06                      2.57
          Block 2                                                              2.78                      3.48
          Block 3                                                              4.32                      5.39
          Block 4                                                              7.11                      8.89

Water Usage Blocks                                                                Per ERU
          Block 1                                                                Up to ,5000
          Block 2                                                              5,001 -10,000
          Block 3                                                             10,001 - 25,000
          Block 4                                                                 > 25,000
50% of Base Charge for availability of service will be assessed on any meter without consumption during reading
cycle when service has been temporarily disconnected at the request of the customer.


In accordance with Sec. 21-155, Lake Wales Code, the schedule of rates and charges established by Ordinance
2007-37 shall be automatically adjusted annually beginning October 1, 2008 to reflect an increase based on
June's annual CPI or 2.5%, whichever is greater



                                                    C-16
                           Solid Waste Collection, Recycling and Disposal Services
                                         Revision Effective 10/1/08


                                            Schedule A - Fees for Service

Rate Type                                 Residential                                         Commercial

                           Single-family home; duplex apartment in Multi-family dwelling units; mobile home park;
Applicability              building with less than 4 units; mobile commercial; industrial; institutional; or other non-
                           home                                    residential establishment

                                           Recycling
Service Type                 Curbside                     Backdoor                  Cans                         Dumpster
                                           Curbside
Pick-ups per wk                  1             1               1              2               4                  see below
Rate eff. 10/1/08             19.12          1.04           25.64           46.19          92.38                  7.93 /cu yd



                                     Schedule B - Monthly Charge - Dumpster Fees


                Dumpster                                     Pick-up Frequency
                   Size
                 (yards)     bi-weekly       1/wk            2/wk           3/wk            4/wk           5/wk

                   1             17.16         34.30           68.62         102.92          137.24         171.54
                   2             34.30         68.62          137.24         205.84          274.46         343.08
                   3             51.47        102.92          205.84         308.76          411.71         514.63
                   4             68.62        137.24          274.46         411.71          548.93         686.16
                   6            102.92        205.84          411.71         617.55          823.39       1,029.23
                   8            137.24        274.46          548.93         823.39        1,097.85       1,372.32




            In accordance with Sec. 17-35, Lake Wales Code, the schedule of rates and charges established by
            Ordinance 2007-42 shall be automatically adjusted annually beginning October 1, 2008 to reflect an
            increase based on June's annual CPI or 2.5%, whichever is greater




                                                             C-17
GENERAL FUND



FY08'09, Adopted
CITY OF LAKE WALES                                                                                                                     9/22/2008

2008-2009 ANNUAL BUDGET                                               Fund: 001 GENERAL FUND                                       REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                      REVENUE HISTORY
                                                              06'07        9/30/07        07'08     6/30/08                FY08'09 BUDGET
CLASSIFICATION                                              BUDGET         ACTUAL       BUDGET         YTD    Change


Cash Balances Forward
                                                                                                                       0
           Set Aside for Accrued Leave Payout              203,408        203,408       194,892     99,835      -95,057       99,835
           Designated Pool/Tax Anticipation Rsv Acct                                                                       1,000,000
           Unreserved Fund Balance                        1,145,678      1,145,678      736,622    776,906     +37,732       774,354

Subtotal: Balances Forward                                1,349,086      1,349,086      931,514    876,741    +942,675     1,874,189

ESTIMATED REVENUES
  Taxes
 311-100 Real Estate & Personal                           4,192,991      4,192,991   4,247,986    4,172,459     +5,148     4,253,134
 314-100 Utility Taxes - Electricity                        761,520        821,977     550,739      292,340     -50,687      500,052
 314-300 Utility Taxes - Water                              211,514        213,421     228,099      185,814    +24,901       253,000
 314-700 Utility Taxes - Fuel Oil                                 0                        900                    -900             0
 314-800 Utility Taxes - Propane                             22,592        21,622       21,832      20,089      +2,168        24,000
 315-000 Communications Services Tax                        469,401       481,915      534,666     424,689     +64,796       599,462
 319-005 Business Tax (Occ Lic)                              82,712        82,713       85,000      81,321       -2,000       83,000
 319-002 Radon Fee Coll Fee                                     92            214          200                         0        200
  Subtotal: Taxes                                         5,740,822      5,814,853   5,669,422    5,176,712    +43,426     5,712,848 1,459,714
 * Revenues pledged and required for Bond debt service
 are deposited directly into Debt Service Fund 201 eff.
 10/1/02


  Licenses & Permits
 322-000 Building Permits                                  212,342        212,342       249,914    284,604     +49,336      299,250
 323-100 Franchise Fees - Electricity *                    775,121        836,779       826,021    534,667     +13,979      840,000
 323-700 Franchise Fees - Solid Waste                      116,812        113,909       118,490    105,071      +1,510      120,000
 325-100 Tree Removal Permits                                                                 0        110        +500          500
 325-400 Site Development Permit & Insp Fees               150,365        150,365       143,008    111,019      +9,242      152,250
  Subtotal: Licenses & Permits                            1,254,640      1,313,395   1,337,433    1,035,471    +74,567     1,412,000

  Intergovernmental Revenue
 331-xxx AFG Grant - Fire Dept Radios                                                    43,913     43,913                        0
 331-160 FEMA Admin Reimb                                                                     0      1,874                        0
 331-340 FEMA Disaster Recovery                                                               0     89,321             0          0
 331-304 Bullet Proof Vest Reimb                             2,725          2,725         3,296      3,475       -3,296           0
 331-500 Byrne Grant                                        11,977                                                                0
 331-600 HIDTA Award                                         5,674          5,674                    5,543                        0
 333-000 Payment in Lieu of Tax - LWHA                      13,135          7,032         6,000                        0      6,000
 333-100 Payment in Lieu of Tax - Prior                      1,090         14,225         1,500     10,912       -1,500           0
 335-121 State Rev Sharing                                 313,777        313,777       289,582    218,506      -25,821     263,761
 335-140 Mobile Home License Tax                            25,539         25,792        30,000     23,736       -5,000      25,000
 335-150 Alcoholic Beverage Licensing                        9,768          9,768        12,500     10,094       -2,400      10,100
 335-180 Half-cent Sales Tax *                             586,397        592,812       692,826    526,978     +30,034      722,860
 335-230 Firefighters Suppl Comp                             7,420          7,420         7,420      5,028             0      7,420
 337-220 Polk Co School Bd - SRO                           183,366        177,579       106,035    103,462        +531      106,566
 337-22x LW Charter Schools - SRO                                                        53,018     42,568        +264       53,282
 337-301 Community Cleanup Gr - Polk Co                                                   7,520      7,520       -7,520           0
 338-200 County Business Tax                                 9,330          9,331         9,500      2,889             0      9,500
 338-910 Municipal Bd of Examiners                           1,500          1,500             0                        0          0
           Reconciling to Audit                                                 1
  Subtotal: Intergovernmental Revenue                     1,171,698      1,167,636   1,263,110    1,095,819     -58,621    1,204,489




                    ___________________________________________________________________________________________________________________
                                                                                     page 1
CITY OF LAKE WALES                                                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                  Fund: 001 GENERAL FUND                                        REVENUES
ADOPTED - ORDINANCE 2008-34



                                                         REVENUE HISTORY
                                                 06'07        9/30/07        07'08      6/30/08                FY08'09 BUDGET
CLASSIFICATION                                 BUDGET         ACTUAL       BUDGET          YTD    Change


 Charges for Services
 341-100 Certifying, Copying, Record Ck         1,694          1,842         1,600       1,167             0      1,600
 341-101 Sale of Maps & Publications              917            917           750         579        +150          900
 341-102 Police Verification Svcs               5,424          5,424         7,500       3,665       -2,500       5,000
 341-115 Network Consulting Fees                                             1,500       3,548                    6,000
 341-123 Election Qualifying Fees                  25             25            75         100         +25          100
 341-403 Admin Chgs - Utility System          369,331        369,331       377,508     283,131     +18,460      395,968
 341-510 P&Z Board Fees                        23,325         23,325        38,500      16,397      -12,250      26,250
 341-520 Comp Plan Amendment Fees              30,000         30,000        22,000      10,779       -6,250      15,750
 341-524 Reimb - Bldg Dept Fees                 3,623          3,623        10,400       6,338        -950        9,450
 341-900 Reimb - Grove House Taxes             10,604         10,604        11,000      10,784             0     11,000
 341-901 Polk County Imp Fee Coll Fee          17,057         17,057        16,700      11,449        +300       17,000
 341-902 Polk County Svc Tax Coll Fee             649            649          200          447        +400          600
 341-990 Reimb - Misc                              12             12                                                  0
 342-101 Witness Fees                                                         200            6        -200             0
 342-199 Misc Police Services                   3,935          3,935        1,885        2,772      +1,615         3,500
 342-200 Fire Service - Highland Pk            12,139         12,139       12,139       12,139             0      12,139
 342-201 Fire Service - Polk County           155,598        155,798      240,569      180,427      +4,006       244,575
 342-502 Lot Clearing & Mowing                                                  0                          0           0
 343-400 Garbage Collection Fees              940,062        929,575    1,030,240      771,433     +46,058     1,076,298
 343-802 Cemetery - Grave Locating Fees        11,500         11,500       12,100        9,585        +605        12,705
 343-803 Cemetery - Lot Marking                   312            312          495          222        -195           300
 343-804 Cemetery - Burial Space Lot           50,409         50,409       55,000       26,359      -15,000       40,000
 343-805 Cemetery - Burial Space Mausoleum      3,169          3,169        2,750                    -2,750            0
 343-806 Cemetery - Vault/Casket ID               351            351          440          295          -40          400
 343-807 Cemetery - Tent User Fees                                              0                          0           0
 343-809 Cemetery - Misc Chgs for Svc             370            370        1,000          204        -500           500
 343-810 Cemetery - Installment Adm Fee           113            113          200          381        +300           500
 347-100 Camp Attendance Fees                                                            1,300
 347-200 Youth Basketball                       5,165          5,165           800                         0        800
 347-205 Adult Basketball                         530            530           800         665             0        800
 347-210 Adult Softball/Baseball                  105            105            45                         0         45
 347-220 Adult Flag Football                                                     0          50             0          0
 347-261 Weight Room Fees                                                        0                         0          0
 347-285 Tournament Program Fees                                                 0                         0          0
 347-290 Misc Program Fees                        683            683           350         347             0        350
 347-295 Recreation Concession Sales              375            375           500                         0        500
 347-296 Special Interest Classes               4,106          4,106         3,500       5,984             0      3,500
 347-297 Cultural Services Fees                                                  0                         0          0
          Reconciling to Audit                                     -1            0
 Subtotal: Charges for Services              1,651,583      1,641,443   1,850,746     1,360,553    +35,784     1,886,530

 Fines & Forfeitures
 351-100 Court Fines                          107,719        106,930       115,339      70,586       -5,339     110,000
 351-300 Law Enf Education - 2nd Dollar         9,244          9,244         8,500       4,992       -1,000       7,500
 351-500 M.P.H. Court Fines                                                                  8             0
 351-600 Excess Alarm Fees                        750            750              0          0             0          0
 351-650 Damage Restitution                       417            417          500           66             0        500
 351-900 Misc Fines                               671            671          450          546        +250          700
 354-100 Parking Fines                          1,490          1,490         2,500         825       -1,000       1,500
 354-200 Code Enforcement Fines                17,409         17,409         2,500         569       -1,000       1,500
 Subtotal: Fines & Forfeitures                137,700        136,911       129,789      77,592       -8,089     121,700



    ___________________________________________________________________________________________________________________
                                                               page 2
CITY OF LAKE WALES                                                                                                                   9/22/2008

2008-2009 ANNUAL BUDGET                                    Fund: 001 GENERAL FUND                                                REVENUES
ADOPTED - ORDINANCE 2008-34



                                                           REVENUE HISTORY
                                                   06'07        9/30/07           07'08         6/30/08                  FY08'09 BUDGET
CLASSIFICATION                                   BUDGET         ACTUAL          BUDGET             YTD    Change


  Miscellaneous Revenues
  361-095 Interest - SBA Investment Acct         21,879             21,879                       4,891             0            0
  361-801 Interest - Pooled Cash                 80,974             80,974      67,988          44,893      -47,988        20,000
  362-700 B Street Comm Ctr Rentals                 -177        (     177)           0      (     270)             0            0
  362-701 User Fee - Community Center            10,804             10,804      11,000           7,893        +550         11,550
  362-702 Depot Rentals                                                              0            300              0            0
  362-7xx Rental Fees - Athletic Facilities        1,750             1,750        2,600              0        +130           2,730
  362-7xx League Fees                                                             4,000                            0         4,000
  362-790 Other Parks & Rec Revenue                2,798             2,848        1,750          2,023      +1,190           2,940
  364-002 Loss Recovery/Ins Proceeds            335,412        335,412          15,962          23,665      -15,962             0
  364-100 Surplus Equip, Furniture Sales                                          2,000                            0         2,000
  366-004 Donations - 4th of July                   200               200            0           7,000             0            0
  366-521 Donations - Police Dept                    50                50            0          25,277             0            0
  366-521 Donations - PD Camp                                                                   11,000                          0
  366-572 Donations - Special Programs             9,707             9,707           0           3,065             0            0
  366-573 Donations - Museum                                                      9,500          9,500                          0
  366-702 Recycling Proceeds                                                         0                             0            0
  366-900 Donations/Misc                                                          1,090          1,090       -1,090             0
  366-901 Donations - Ridge League Sponsors        5,994             2,336           0                      +3,659           3,659
  367-100 Investment Gain (Loss)                                                     0                             0            0
  369-000 Other Misc Revenue                     11,225             13,958        2,000          2,618        +500           2,500
  369-005 Personal Phone Call Reimb                  70                71            0               1             0            0
  369-006 Public Notice Reimb                    10,745             10,745      10,000           5,014        +500         10,500
  369-010 Vendor Fees                                                                0                             0            0
  369-200 Workers' Compensation Reimb              7,772             7,772           0           4,889             0
  369-999 Other                                  11,465               487         1,501          6,119             -1        1,500
           Reconciling to Audit                                         -3            0
  Subtotal: Miscellaneous Revenues               510,668       498,813          129,391    158,968          -68,012        61,379


Subtotal Revenues                             10,467,111     10,573,051      10,379,891   8,905,115        +19,055      10,398,946


OTHER FINANCING SOURCES
  Interfund Transfer
  381-     Transfer from Other Funds                  0                         85,466     100,316          -85,466             0
  Subtotal: Interfund Transfer                        0                  0      85,466     100,316          -85,466             0

  Contributions from Enterprise Operations
  382-403 Utility System Dividend               828,000        828,000         828,000     621,000                 0      828,000
  Subtotal: Enterprise Contributions            828,000        828,000         828,000     621,000                 0      828,000

  Other Sources
  383-     Fire Truck Loan Proceeds                   0                              0                             +0           0
           PD & Fire Radio Lease Proceeds             0                        217,644     217,804         -217,644             0
  Subtotal: Other Sources                             0                  0     217,644     217,804         -217,644             0


Subtotal Other Financing Sources                828,000        828,000        1,131,110    939,120        -303,110        828,000


TOTAL REVENUES AND
  OTHER FINANCING SOURCES                     11,295,111     11,401,051      11,511,001   9,844,235       -284,055      11,226,946



     ___________________________________________________________________________________________________________________
                                                                    page 3
CITY OF LAKE WALES                                                                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                             Fund: 001 GENERAL FUND                                          REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                    REVENUE HISTORY
                                                            06'07        9/30/07         07'08      6/30/08                 FY08'09 BUDGET
CLASSIFICATION                                           BUDGET           ACTUAL       BUDGET           YTD   Change




Total Estimated Revenues & Balances                  12,644,197        12,750,137   12,442,515   10,720,976   +658,620     13,101,135



  Total Expenditures & Other Uses                    11,909,040        11,873,396   11,441,108    8,572,893    -272,288    11,168,820



Ending Fund Balance Composition
                                                                                0
     Designated for Accrued Leave Payout                  99,835          99,835       99,835       99,835             0      99,835
     Designated Pool/Tax Anticipation Rsv Acct                                                                              1,000,000
     Working Capital                                    635,322          776,906      901,572     2,048,248     -69,092      832,480

Ending Fund Balance                                     735,157          876,741     1,001,407    2,148,083   +930,908      1,932,315



Total Appropriated Expenditures,
   Reserves and Balances                             12,644,197        12,750,137   12,442,515   10,720,976   +658,620     13,101,135

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




     ___________________________________________________________________________________________________________________
                                                                           page 4
CITY OF LAKE WALES                                         GENERAL FUND 001                                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                                                                              FUND EXPENDITURES SUMMARY
ADOPTED - ORDINANCE 2008-34                                                                                                       OPERATING BUDGET



                                                                            Functional Areas                                                TOTAL
                                    General       Public      Physical                     Economic    Human       Culture &      Other    FY 08'09
CLASSIFICATION                        Gov't       Safety       Environ        Transp         Environ   Services   Recreation      Uses     BUDGET

Personal Services
 Salaries & Wages                1,200,848    3,624,472      120,151              0              0          0      643,710            0     5,589,181
 FICA/Workers' Comp/Unempl         159,799      745,382       16,415              0              0          0       85,558            0     1,007,154
 Pension Benefit                    66,160      611,698        7,599              0              0          0       37,059            0       722,516
 Health/Life Insurance             162,523      453,592       18,037              0              0          0      119,553            0       753,705
Subtotal: Personal Services      1,589,330    5,435,144      162,202              0              0          0      885,880            0     8,072,556


Operating Expenses
 Professional Services             74,450       23,445         6,500              0              0          0        1,300            0       105,695
 Auditing                          32,000            0             0              0              0          0          250            0        32,250
 Contract Services                 55,841      228,806       846,080              0              0          0      143,000            0     1,273,727
 Investigations                         0          450             0              0              0          0            0            0           450
 Auto Allowance/Travel              1,157            0             0              0              0          0            0            0         1,157
 Communications/Postage            15,945       51,865         1,375              0              0          0        4,278            0        73,463
 Utilities                         44,700       63,500         5,900              0              0          0      159,500            0       273,600
 Rents & Leases                    10,105        5,722         4,397              0              0          0       25,896            0        46,120
 Insurance                        864,157            0             0              0              0          0            0            0       864,157
 Maintenance & Repairs             63,825      147,604         6,520              0              0          0       68,848            0       286,797
 Printing & Binding                 9,650        1,200         2,250              0              0          0            0            0        13,100
 Promotional                            0            0             0              0              0          0            0            0             0
 Other Current Charges             55,357        3,342         4,265              0              0          0        8,748            0        71,712
 Supplies: Office                   2,020        2,350           125              0              0          0          510            0         5,005
 Supplies: Operating               42,440      407,088        12,698              0              0          0       97,905            0       560,131
 Publ, Memberships & Prof Dev       7,390       18,650             0              0              0          0        1,200            0        27,240
Subtotal: Operating Expenses     1,279,036     954,022       890,110              0              0          0      511,435            0     3,634,604


Capital Outlay
 Land/Buildings                         0            0             0              0              0          0            0            0            0
 Improvements Other than Bldgs          0            0             0              0              0          0            0            0            0
 Machinery, Equipment & Other       6,500       45,000             0              0              0          0       52,000            0      103,500
Subtotal: Capital Outlay            6,500       45,000             0              0              0          0       52,000            0      103,500


Grants & Aid                             0           0             0                             0      6,000       54,161            0       60,161


Interfund Transfers
 Debt Service                            0           0             0              0              0          0             0    213,426       213,426
 Other Transfers                         0           0             0              0              0          0             0    177,932       177,932
Subtotal: Interfund Transfers            0           0             0              0              0          0             0    391,358       391,358


Other
 Allocations of Expense          -1,028,519    376,393       -72,982              0         48,001          0      -416,252           0    -1,093,359
Subtotal: Other                  -1,028,519    376,393       -72,982              0         48,001          0      -416,252           0    -1,093,359


Total Expenditures               1,846,348    6,810,560      979,330              0         48,001      6,000     1,087,224    391,358     11,168,820


                                                                                                                    General Fund expense   11,168,820

                                                                                                                   Total 07'08 (Amended)   11,441,108

                                                                                                                      Change from 07'08         -2.4%




                                                                                       .



   ____________________________________________________________________________________________________________________
                                                                         page 5
CITY OF LAKE WALES                                   GENERAL FUND 001                                                 9/22/2008

2008-2009 ANNUAL BUDGET                              Function 510 - GENERAL GOVERNMENT                       CITY COMMISSION
PROPOSED                                             Activity 511 - LEGISLATIVE                             GOALS & OBJECTIVES




City Commission

Lee A. Wheeler III, Mayor/Commissioner Seat 3
Kathy Manry, Vice-Mayor/Commissioner Seat 1
Terrye Y. Howell, Commissioner Seat 2
Jack Van Sickle, Commissioner Seat 4
John Paul Rogers, Commissioner Seat 5

The City Commission is a 5-member elected governing board which, on behalf of the citizens of Lake Wales, determines
policies to be implemented by the City Manager. Policy-making is accomplished by consensus of the Commissioners and is
formalized by adopting ordinances, passing resolutions, and adopting an annual budget. Commissioners are elected to a 4-
year term by the citizens at large but must reside within the geographical area represented by the seat to which they are
elected.
The City Commission is the final authority that grants approval for zoning changes, comprehensive plan amendments, certain
types of development, redevelopment, franchises for provision of public services, bid awards, water and sewer rate changes,
and changes in the ad valorem tax rate. Through the annual budget process, the City Commission sets policy by establishing
the size of the various operating budgets and the nature of the expenditures. The City Commission is also responsible for
reviewing the audited financial statements of the City on an annual basis and serves as the governing board of the Lake
Wales Community Redevelopment Agency. The City Commission is responsible for appointing the City Manager, the City
Clerk and the City Attorney. The City Commission also appoints citizens to serve on the various city boards, commissions and
committees.

The Mayor is recognized as the head of the city government for ceremonial purposes. The Mayor conducts the City
Commission meetings, issues proclamations, represents the City in all agreements with other governmental entities, and
executes contracts, deeds and agreements on behalf of the City. Any Commissioner whose commission term is not up for re-
election is eligible to run for election as Mayor.


RESPONSIBILITIES
Appointments                                                         Membership
Planning & Zoning Board                                              Transportation Planning Organization
Board of Zoning Adjustments and Appeals                              Joint Airport Zoning Board
Code Enforcement Board                                               Florida League of Cities
Lake Wales Housing Authority                                         Ridge League of Cities
Airport Authority                                                    Charter School Board of Trustees
Lakes Advisory Commission                                            Lake Ashton CSX Committee
Recreation Commission
Depot Commission
Library Board                                                        Other Responsibilities
Drug & Prostitution Related Nuisance Abatement Board                 Finance Committee
Fire & Building Code Administration Board                            Community Redevelopment Agency
Historic Preservation Board
Historic District Regulatory Board
Bicycle/Pedestrian Advisory Committee
Parks & Community Appearance Board
Enterprise Zone Development Agency
Firefighters' Pension Board
Police Officers' Pension Board
General Employees' Pension Board




  ____________________________________________________________________________________________________________________
                                                            page 6
CITY OF LAKE WALES                                     GENERAL FUND 001                                                     9/22/2008

2008-2009 ANNUAL BUDGET                                Function 510 - GENERAL GOVERNMENT                            CITY COMMISSION
PROPOSED                                               Activity 511 - LEGISLATIVE                              GOALS & OBJECTIVES




City Commission



FY 08'09 GOALS & OBJECTIVES
Goal: Provide leadership in the setting of policies for the city.
Objectives:
   M Identify areas in which policies and city services are needed and notify the city manager.



PERFORMANCE HIGHLIGHTS
   M   Annexed 1044 acres of property
   M   Decreased ad valorem tax rate from 8.44 mills to 7.3521 mills.
   M   Approved an interlocal agreement transferring police dispatch services to the Polk County Sheriff's Office.
   M   Authorized the issuance of $9.5 million in CRA bonds to be used for road and utilities infrastructure
       improvements and revitalization projects.
   M   Adopted a Utility Lifeline Program.
   M   Acquired the Grand Hotel property through foreclosure and conveyed the property to the CRA to seek
       redevelopment proposals from the private sector.
   M   Accepted a $200,000 Greenways & Trails grant to extend the Lake Wales Trail from Kiwanis Park to Buck
       Moore Rd.
   M   Approved an ordinance requiring public school concurrency for residential development approvals and
       establishing level of service standards for public schools in the community.
   M   Established a new historic district regulatory board and regulations for construction in historic districts.
   M   Created a downtown historic district.



PERFORMANCE MEASURES
                                                                                                     thru 5/31/08
                                            2003/04        2004/05       2005/06        2006/07       2007/08*
       Meetings held
         Regular                              24             24            24            24             16
         Special                               9              7             2            12              3
         Workshop                              8              5             7             3              7
         CRA                                  11             11            16            12              9
       Ordinances adopted                     60             59            63            65             36
       Resolutions adopted                    25             25            28            22             15
       Annexations (in acres)               337.11         444.74         613.5        1053.21         1044




  ____________________________________________________________________________________________________________________
                                                              page 7
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 510 - GENERAL GOVERNMENT                                             CITY COMMISSION
ADOPTED - ORDINANCE 2008-34                                 Activity 511 - LEGISLATIVE                                                   OPERATING BUDGET



001-511-000 CITY COMMISSION                                 EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                  06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Personal Services
111-000 Executive Salaries                       21,605         21,605        22,470        16,852       +225     22,695 Executive Salaries
121-000 F.I.C.A. Taxes                             1,655         1,653         1,720         1,280        +15      1,735 F.I.C.A. Taxes
123-200 Health Insurance                         22,787         18,171        20,268         7,882      -2,637    17,631 Health Insurance
124-000 Workers' Compensation                       200              140        230            173        +20        250 Workers' Compensation
Subtotal: Personal Services                      46,247         41,569        44,688        26,187      -2,377    42,311 Subtotal: Personal Services


         PERSONNEL SCHEDULE                                  Number        Paygrade        Annual                ACTUAL
         City Commissioners                                    5.0                          4,539                 22,695

                                          Total Positions      5.0                    Total Salaries              22,695




001-511-000 CITY COMMISSION                                 EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                  06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Operating Expenses
332-100 Annual Audit & Internal Control          32,000         24,000        32,000        29,835          0     32,000 Annual Audit & Internal Control
340-220 Mileage - Meetings & Conferences            250              200          0                         0          0 Mileage - Meetings & Conferences
340-240 Lodging & Meals                            1,000             934          0                         0          0 Lodging & Meals
340-290 Other Travel Reimbursements                    5                          0                         0          0 Other Travel Reimbursements
347-400 Printing - Newsletter                      1,800         1,460            0                         0          0 Printing - Newsletter
348-000 Promotional - Polk Co Day                   500              500          0                         0              Promotional - Polk Co Day
349-017 Ridge League of Cities Event               3,000         2,336         3,500                     +159      3,659 Ridge League of Cities Event
349-900 Other Miscellaneous Chgs                    400              335        500            208       -100        400 Other Miscellaneous Chgs
352-900 Operating Supplies - Misc                   500              478        700            302       -100        600 Operating Supplies - Misc
352-914 Operating Supplies - Training               800              295          0                         0              Operating Supplies - Training
354-100 Books & Subscriptions                       100                           0                         0              Books & Subscriptions
354-200 Memberships                                 250           -250          250                      -250          0 Memberships
354-300 Training and Education                         0                          0                         0          0 Training and Education
441-193 Postage (Tax Bills)                        1,525         1,168         1,765         1,164       -484      1,281 Postage (Tax Bills)
441-293 Telecommunications                          255              398        289            220       +132        421 Telecommunications
444-193 Leases - Copier                            2,675         1,919         1,574         1,049       +241      1,815 Leases - Copier
444-293 Leases - Other IS                              7                         58                       +22         80 Leases - Other IS
446-393 M&R - IS                                       0                          0                         0          0 M&R - IS
449-193 Copier Metering Chgs                        989              742        700            310       -300        400 Copier Metering Chgs
452-393 Operating Supplies - IS                        0                          0          2,147          0          0 Operating Supplies - IS
452-493 Operating Equipment - IS                    500                         700          8,169       -700          0 Operating Equipment - IS
451-196 Paper Supplies                              600              410        600            239       -200        400 Paper Supplies
452-196 Operating Supplies - Office                1,450         1,508          900            182       -400        500 Operating Supplies - Office
Subtotal: Operating Expenses                     48,606         36,433        43,536        43,825      -1,980    41,556 Subtotal: Operating Expenses

Capital Outlay
664-990 C/O Other Misc Equipment                   3,000              0        3,000                    -3,000         0 C/O Other Misc Equipment
Subtotal: Capital Outlay                           3,000              0        3,000              0     -3,000         0 Subtotal: Capital Outlay




    ________________________________________________________________________________________________________________________
                                                                             page 8
CITY OF LAKE WALES                                         GENERAL FUND 001                                                                     9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 510 - GENERAL GOVERNMENT                                         CITY COMMISSION
ADOPTED - ORDINANCE 2008-34                                Activity 511 - LEGISLATIVE                                                OPERATING BUDGET



001-511-000 CITY COMMISSION                                EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                  06'07        9/30/07     07'08        6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL     BUDGET            YTD       Change            DESCRIPTION



Subotal before Allocations                        97,853       78,002     91,224        70,012        -7,357   83,867 Subotal before Allocations


Allocations of Expense
912-193 Labor - IS                                   144           87        176               334      -78        98 Labor - IS
945-195 Insurance - Casualty & Liability           5,180        5,425      5,839           4,379       +600     6,439 Insurance - Casualty & Liability
999-592 Allocation to CRA                        -10,788      -10,788     -9,122         -6,841                -8,387 Allocation to CRA
Subtotal: Allocations of Expense                  -5,464       -5,276     -3,107         -2,128      +1,257    -1,850 Subtotal: Allocations of Expense


Summary Amendment Ord 2007-57                    -18,800



TOTAL EXPENDITURES                                73,589       72,726     88,117        67,884        -6,100   82,017 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                                                                                      Percent Change
                                                                                    FY 07'08 to FY 08'09

                                                                                   Personnel          -5.3%
                                                                                   Operating          -4.5%
                                                                                   Cap Outlay


                                                                                   TOTAL              -6.9%




    ________________________________________________________________________________________________________________________
                                                                          page 9
CITY OF LAKE WALES                                     GENERAL FUND 001                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                Function 510 - GENERAL GOVERNMENT                           CITY ATTORNEY
PROPOSED                                               Activity 514 - LEGAL COUNSEL                           GOALS & OBJECTIVES




City Attorney
Albert C. Galloway, Jr., City Attorney


The City Attorney performs legal services for the departments of the City, its committees, boards and agencies and for the
chartered officers of the City as required or as requested by the City Commission or the City Manager. The City Attorney
represents the City in all administrative, judicial, or quasi-judicial proceedings and advises staff and Commissioners as to the
application of the law to matters concerning the City.


RESPONSIBILITIES
Attendance at all regular City Commission meetings
Attendance at special meetings and workshops as requested
Review of ordinances and resolutions to be presented to the City Commission
Written opinions to document legal interpretation of local, state and federal laws or regulations
Litigation
Representation before outside agencies in administrative, judicial, and quasi-judicial proceedings
Representation in negotiation with outside agencies or firms
Review, drafting, and preparation of contracts
Attendance at Code Enforcement Board hearings
Forfeitures, foreclosures and collections
Attendance at Community Redevelopment Agency board meetings

FY 08'09 GOALS & OBJECTIVES
Goal: Continue to provide all requested legal services to the City Commission and City administration.
Objectives:
   M Ensure that requested legal information is furnished to the City Manager and/or staff as needed on a timely basis.
   M Attend all regularly scheduled City Commission, Code Enforcement Board, and CRA meetings.
   M Furnish legal opinions, coordinate case research, initiate correspondence, and prosecute and defend
     controversies for the City as required by the City Commission.
   M Keep current on matters of law affecting the City.
   M Maintain membership in State of Florida Association of Municipal Attorneys and attend annual conference.


PERFORMANCE MEASURES
                                                                                                     YTD 5/31/08
                                            2003/04        2004/05       2005/06        2006/07       2007/08*
       Meetings Attended
         Regular                              24             24            24             24             16
         Special                               9              7             2             12              3
         Workshop                              6              5             7              2
         CRA                                  11             11            16             12             9
         Code Enforcement Board               12             12            12             12             8




  ____________________________________________________________________________________________________________________
                                                              page 10
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                     9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 510 - GENERAL GOVERNMENT                                            CITY ATTORNEY
ADOPTED - ORDINANCE 2008-34                                 Activity 514 - LEGAL COUNSEL                                               OPERATING BUDGET



001-514-000 CITY ATTORNEY                                   EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                  06'07         9/30/07      07'08       6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL      BUDGET           YTD    Change                DESCRIPTION

Personal Services
123-200 Health Insurance                                                                                                 Health Insurance
Subtotal: Personal Services                             0              0         0            0        0             0 Subtotal: Personal Services

Operating Expenses
331-310 Prof Serv - Legal, Retainer               21,000        21,000      21,000       15,750        0       21,000 Prof Serv - Legal, Retainer
331-320 Prof Serv - Legal, Non-retainer           23,020        35,319      23,596       24,146 +12,404        36,000 Prof Serv - Legal, Non-retainer
331-900 Prof Serv - Other                                        2,358                                 0                 Prof Serv - Other
340-220 Mileage - Meetings & Conf                    140           209           0                     0                 Mileage - Meetings & Conf
340-240 Lodging and Meals                            350           324           0                     0                 Lodging and Meals
340-290 Other Travel Reimbursements                     0                        0                     0             0 Other Travel Reimbursements
349-900 Other Miscellaneous Charges                   35           470         500           20        0           500 Other Miscellaneous Charges
354-100 Books and Subscriptions                         0                        0                     0             0 Books and Subscriptions
354-200 Memberships                                     0                        0                     0             0 Memberships
354-300 Training and Education                       250           250           0                     0             0 Training and Education
Subtotal: Operating Expenses                      44,795        59,930      45,096       39,916 +12,404        57,500 Subtotal: Operating Expenses




Subotal before Allocations                        44,795        59,930      45,096       39,916 +12,404        57,500 Subotal before Allocations


Allocations of Expense
999-592 Allocation to CRA                               0                        0                                   0 Allocation to CRA
Subtotal: Allocations of Expense                        0              0         0            0        0             0 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                     15,135



TOTAL EXPENDITURES                                59,930        59,930      45,096       39,916    +12,404     57,500 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                               Change from prior year         +27.5%

Non-retainer legal fees are also budgeted in the Code Enforcement, Police, Airport, CRA, Water Division and Wastewater Division budgets.
Non-retainer legal fees include city attorney fees and special attorney fees (CRA, utilities, etc.) but do not include labor attorney fees.


                                                  06'07         9/30/07      07'08       6/30/08                08,09
         City-wide legal Fees                   BUDGET         ACTUAL      BUDGET           YTD               BUDGET
         Retainer                                21,000          21,000     21,000        15,750               21,000
         Non-retainer                            23,020          35,318     23,596        24,146               36,000
         Fees Direct-charged to Departments
          Police Department                        8,000        19,727       8,000        7,254                  2,250
          Code Enforcement                         6,000         8,470       8,000        6,268                  8,500
          Police Forfeiture                        2,000                                  3,320                  3,000
          Airport                                  3,000         5,172       5,000        2,114                  5,171
          CRA - Economic Development              20,500        18,354      29,500        5,908                 25,000
          CRA - Community Development              2,500         2,044       1,000            0                  1,000
          Water Division                           1,500         4,674       1,500        1,705                  1,500
          Wastewater Division                     10,000        16,284      10,000        1,952                      0

         TOTAL LEGAL FEES                         97,520       131,043     107,596       68,417                103,421




    ________________________________________________________________________________________________________________________
                                                                           page 11
CITY OF LAKE WALES                                        GENERAL FUND 001                                                            9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 510 - GENERAL GOVERNMENT                                    CITY MANAGER
PROPOSED                                                  Activity 512 - EXECUTIVE                                       GOALS & OBJECTIVES




City Manager's Office
Anthony G. Otte, City Manager

The City Manager is the Chief Administrative Officer of the City. Responsibilities of the City Manager include planning,
organizing, and directing the activities of all departments of the City in accordance with City Commission policies, the
Municipal Charter, and the City Ordinances. The City Manager represents the City in relations with the public, press, and other
governmental units.


ORGANIZATIONAL CHART



                                                                   City Manager


                                                                 Asst City Manager
                                                                         (1)

                                                   Human                             Receptionist/         Lakes Conservation
                                                Resources (2)                        Adm Asst (1)

                                                                                                          Fleet Maintenance (3)
                                                                                  Support Services
                                                City Clerk (1)
                                                                                        (4)
                                                                                                           Streets Division (6)
                                                 Information
                                                                                         CRA
                                                 Services (2)
                                                                                                            Economic Dev (1)



                              COMMUNITY                PUBLIC                                           FIRE                 POLICE
            FINANCE                                                             UTILITIES
                               SERVICES               SERVICES                                       DEPARTMENT            DEPARTMENT


            Accounting          Planning &           Public Services                                                         Administration
                                                                             Utilities Admin (6)     Management (4)
              (4.25)          Development (2)          Admin (2)                                                                (3.5)

          Utility Billing &       Permits &                                     Operations             Operations              Operations
                                                      Cemetery (1)
         Customer Service        Insp (4.75)                                      (19)                   (21)                    (44)
               (5.75)

                                Library (15)                                                           Inspection &       Code Enforcement
                                                   Facilities Maint (4)          Water Div
                                                                                                      Prevention (2)            (2.5)
          Waste Disposal
                                Books By Mail          Recreation                                                              Recreation
                                    (3)               Facilities (1)            Wastewater
                                                                                                                                Services


                                 Museum            Parks Division (7)            Reuse Div



                                                         Airport                Stormwater




  ____________________________________________________________________________________________________________________
                                                                   page 12
CITY OF LAKE WALES                                    GENERAL FUND 001                                                 9/22/2008

2008-2009 ANNUAL BUDGET                               Function 510 - GENERAL GOVERNMENT                           CITY MANAGER
PROPOSED                                              Activity 512 - EXECUTIVE                             GOALS & OBJECTIVES




City Manager's Office




RESPONSIBILITIES
Administration                                        Miscellaneous
Departmental operations                               Citizen participation
Financial conditions                                  Civic functions
Personnel activities                                  Public relations
Capital planning
Budget preparation

FY 08'09 GOALS & OBJECTIVES
Goal: Carry out the directives of the Commission.
Objectives:
   M Properly implement the budget, ordinances, and other directives of the City Commission.
   M Notify the City Commission of the need to take action.

Goal: Respond to Commissioner requests on a timely basis.
Objectives:
   M Initiate action on Commissioner requests the same business day, or, if after the close of business, at the
     start of the next business day.
   M Report back to Commissioners until item is resolved.

Goal: Provide leadership in the proper management of the City and its workforce.
Objectives:
   M Provide sound management in the accomplishment of city goals and objectives.

Goal: Increase the connections between City government and residents and business owners.
Objectives:
   M Continue holding monthly "Third Thursday" town hall meetings.
   M Hold meetings with citizen and business groups upon request.
   M Assist with the development of the newly formed Community Development Corporation.




  ____________________________________________________________________________________________________________________
                                                            page 13
CITY OF LAKE WALES                                     GENERAL FUND 001                                                9/22/2008

2008-2009 ANNUAL BUDGET                                Function 510 - GENERAL GOVERNMENT                         CITY MANAGER
PROPOSED                                               Activity 512 - EXECUTIVE                              GOALS & OBJECTIVES




City Manager's Office
FY 08'09 STANDARD GOALS & OBJECTIVES FOR EVERY DEPARTMENT AND DIVISION
Goal: Improve the financial health of the city.
Objectives:
   M Cash flow will be monitored on a daily basis to ensure that expenditures do not exceed available cash.
   M Department heads will work with central purchasing to ensure that supplies, equipment and services are
     obtained at the least possible cost without reducing the quality of service provided by departments.
   M Department heads will ensure that no purchases are made without prior approval of the City Manager or his
     designee.
   M Department heads will ensure that expenditures do not exceed budgeted appropriations. Department heads
     will be provided with timely and accurate financial reports on a monthly basis so that departmental costs in
     relation to the budget can be monitored.
   M Staff members will ensure that inventory control is properly administered.
   M Staff members will seek appropriate and innovative sources of new revenue, including any potential grant
     opportunities.

Goal: Ensure a safe work environment: Eliminate preventable accidents.
Objectives:
   M   Ensure that staff members are trained to carry out their duties in a safe manner.
   M   Ensure that staff members are trained to safely operate equipment.
   M   Conduct monthly safety meetings.
   M   Monitor job sites at least monthly to check compliance with safety operations.
   M   Conduct at least two safety-training classes annually.

Goal: Ensure that capital projects and other projects are well-planned and completed on time and within budget.
Objectives:
   M The City Manager will appoint a Project Director for each Capital Project and other designated projects. The
     Project Director is responsible for completion of the project on time and within budget.
   M The Project Director will prepare a Plan for the project consisting of a detailed schedule/calendar listing
     project activities, a cost for each activity, and a detailed project budget with an adequate contingency
     amount. Copies will be given to the City Manager, Finance Director, and others as appropriate.
   M Change orders are to be avoided, as they are often the sign of flawed, ill-prepared project planning.
   M The Project Director will report to the City Manager monthly (or more often, upon direction of the City
     Manager) on the progress of the project as compared to the original plan (budget and schedule). This report
     will be by e-mail with a copy to the project file.
   M The Project Director will notify the City Manager immediately if the project is not meeting the plan.

Goal: Ensure compliance with applicable laws and regulations.
Objectives:
   M Staff members will identify applicable laws and regulations that relate to their specific operations.
   M Department heads will ensure that applicable laws and regulations are properly addressed.

Goal: Increase staff performance and help retain staff through providing, with available funds, training and
     professional development.
Objectives:
   M Department Heads will communicate the policy of providing training and professional development for staff
     members, with available funds, to help retain staff members.
   M Department Heads are responsible for identifying recurring training needs and professional development
     opportunities that are available for their staff members.
   M Department Heads are responsible for communicating this information to the Human Resources Director
     who will address these needs and opportunities with available resources.

  ____________________________________________________________________________________________________________________
                                                              page 14
CITY OF LAKE WALES                                   GENERAL FUND 001                                               9/22/2008

2008-2009 ANNUAL BUDGET                              Function 510 - GENERAL GOVERNMENT                         CITY MANAGER
PROPOSED                                             Activity 512 - EXECUTIVE                             GOALS & OBJECTIVES




City Manager's Office

FY 08'09 STANDARD GOALS & OBJECTIVES (cont)
Goal: Maximize equipment life.
Objectives:
   M Staff members will ensure that preventative maintenance procedures are in place for all equipment and that
     procedures are followed.
   M In addition to following preventative maintenance procedures, staff members will report any equipment
     malfunction or unusual operation immediately to their supervisor.

Goal: Provide cross-training where it aids efficiency.
Objectives:
   M Department Heads will identify where efficiency would be increased through cross-training of staff members.
     As time allows, staff members will be cross-trained in such cases.

Goal: Establish good working relationships.
Objectives:
   M Staff members will establish good working relationships with citizens, community groups, non-profit groups
     serving the city, vendors, business representatives and representatives of other government agencies.
   M Staff members will establish good working relationships with staff members of other city departments.


PERFORMANCE MEASURES
                                                                                                *YTD 7/31/08
                                          2003/04        2004/05        2005/06      2006/07      2007/08*
       Grant Funds Expended              $452,720      $349,338       $1,737,173   $3,688,453   $1,758,122
       Employee Safety (all departments)
         Preventable Accidents               9             13             17           16             6
         Non-preventable Accidents          28             38             37           19            16
         Vehicle Accidents                  23             21             27           18            10
         Workers' Comp Injuries             14             30             27           17            12




  ____________________________________________________________________________________________________________________
                                                            page 15
CITY OF LAKE WALES                                         GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 510 - GENERAL GOVERNMENT                                               CITY MANAGER
ADOPTED - ORDINANCE 2008-34                                Activity 512 - EXECUTIVE                                                     OPERATING BUDGET



001-512-100 CITY MANAGER                                   EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                 06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                 BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Personal Services
111-000 Executive Salaries                     103,458       105,687       105,527         76,984     +1,055    106,582 Executive Salaries
112-000 Regular Salaries                       118,861       103,627       121,914         88,901 +21,988       143,902 Regular Salaries
113-700 Cell Phone Allowance                                                                                              Cell Phone Allowance
114-000 Overtime                                  1,030             687       1,040           837      -1,040         0 Overtime
115-000 Auto Allowance                            4,800         4,800         4,800         3,600                 4,800 Auto Allowance
116-000 Compensated Absences Accr                                                                                     0 Compensated Absences Accr
121-000 F.I.C.A. Taxes                          15,704         15,566        15,795        12,321     +3,016     18,811 F.I.C.A. Taxes
122-100 Retirement - General Pension            11,339         11,720        17,240         7,613      -7,604     9,636 Retirement - General Pension
123-100 Life Insurance                             769          1,154          786            987        +78        864 Life Insurance
123-200 Health Insurance                        22,787         29,029        20,268        15,201      -2,637    17,631 Health Insurance
124-000 Workers' Compensation                     2,123         1,486         2,403         1,802       +405      2,808 Workers' Compensation
125-000 Unemployment Compensation                                                                                         Unemployment Compensation
Subtotal: Personal Services                    280,871       273,756       289,773        208,246 +15,261       305,034 Subtotal: Personal Services


        PERSONNEL SCHEDULE                                  Number        Paygrade        Annual                ACTUAL

        City Manager                                          1.0              300        106,582               106,582
        Assistant City Manager                                1.0              210         97,465                97,465
        Admin Assistant/Receptionist                          1.0              116         46,437                46,437


                                         Total Positions     3.00                    Total Salaries             250,484




001-512-100 CITY MANAGER                                   EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                 06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                 BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Operating Expenses
340-240 Lodging & Meals                            440              170           0                        0          0 Lodging & Meals
347-900 Printing - Other                                                                        31                    0 Printing - Other
349-500 Notary Fees                                   0                           0                        0          0 Notary Fees
349-900 Other Miscellaneous Chgs                   250              102        250              58      -150        100 Other Miscellaneous Chgs
352-900 Operating Supplies - Misc                  100              131        100              57         0        100 Operating Supplies - Misc
354-100 Books & Subscriptions                      750              458         70                       -70          0 Books & Subscriptions
354-200 Memberships                               3,400         3,395         3,400         2,144          0      3,400 Memberships
354-300 Training and Education                     300                            0                        0          0 Training and Education
446-191 M&R Fleet                                  100              134        150            107        -50        100 M&R Fleet
452-191 Operating Supplies - Veh/Equip               25             12          25               4         0         25 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                    79             11          50              44         -3        48 Operating Supplies - Fuel
434-193 Contract Servs - IS                           0                           0                        0          0 Contract Servs - IS
441-193 Postage                                      54             179        149            225       +151        300 Postage
441-293 Telecommunications                         903              792        878            477        +62        940 Telecommunications
444-193 Leases & Rentals - Copier                 1,021             859       1,275           850       +195      1,470 Leases & Rentals - Copier
444-293 Leases & Rentals - Other IS                  15             18          46              14       +73        119 Leases & Rentals - Other IS
446-193 M&R - Computers/Printers                     88                           0                        0          0 M&R - Computers/Printers
446-393 M&R - Other IS                             250                         190                       -94         96 M&R - Other IS
449-193 Copier Metering Chgs                       378              580        567            764        -67        500 Copier Metering Chgs
452-193 Operating Supplies - Printer               406              453        408            409        +92        500 Operating Supplies - Printer
452-293 Operating Supplies - Software              862                            0                        0          0 Operating Supplies - Software
452-393 Operating Supplies - Other IS              200              130        100                       -50         50 Operating Supplies - Other IS
452-493 Operating Equipment - IS                  1,100         1,028          700            649       -700          0 Operating Equipment - IS



    ________________________________________________________________________________________________________________________
                                                                            page 16
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 510 - GENERAL GOVERNMENT                                                CITY MANAGER
ADOPTED - ORDINANCE 2008-34                                 Activity 512 - EXECUTIVE                                                    OPERATING BUDGET



001-512-100 CITY MANAGER                                    EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                  06'07         9/30/07      07'08        6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL      BUDGET            YTD       Change             DESCRIPTION

451-196 Paper Supplies                               100           366        100                246     +250        350 Paper Supplies
452-196 Operating Supplies - Office                  500           318        500                 91     -200        300 Operating Supplies - Office
Subtotal: Operating Expenses                      11,321         9,136       8,958           6,170       -561      8,398 Subtotal: Operating Expenses

Capital Outlay
664-990 C/O Other Equipment                                                                      119       0           0 C/O Other Equipment
Subtotal: Capital Outlay                                0              0         0               119       0           0 Subtotal: Capital Outlay

Subotal before Allocations                       292,192      282,892      298,731       214,535 +14,701         313,432 Subotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                            91            52         77                172       -7         70 Labor Chgs - Fleet
912-193 Labor - IS                                 2,938         1,428       2,093               853     -487      1,606 Labor - IS
945-195 Insurance - Casualty & Liability           4,746         4,971       5,709           4,282       +596      6,305 Insurance - Casualty & Liability
999-592 Allocation to CRA                        -14,624       -14,624     -14,937        -11,203                -15,672 Allocation to CRA
Subtotal: Allocations of Expense                  -6,849        -8,173      -7,058         -5,896        -633     -7,691 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                     -8,800



TOTAL EXPENDITURES                               276,543      274,719      291,673       208,639       +14,068   305,741 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                             Percent Change
                                                                                      FY 07'08 to FY 08'09

                                                                                     Personnel         +5.3%
                                                                                     Operating         -6.3%
                                                                                     Cap Outlay            0

                                                                                     TOTAL             +4.9%




    ________________________________________________________________________________________________________________________
                                                                           page 17
CITY OF LAKE WALES                                 GENERAL FUND 001                                               9/22/2008

2008-2009 ANNUAL BUDGET                            Function 510 - GENERAL GOVERNMENT                            CITY CLERK
PROPOSED                                           Activity 512 - EXECUTIVE                              GOALS & OBJECTIVES




City Manager's Office
City Clerk's Office
The City Clerk's office is responsible for recording and maintaining the official records of the City, agenda preparation,
citizen board membership, records management, elections, and transcribing minutes for City Commission meetings. Other
duties include transcribing minutes the CRA and Finance Committee; dissemination of public records requests; and
research and retrieval of information requested from the public and staff.



RESPONSIBILITIES
Supervision of City Elections
Coordination of appointments to City boards, commissions and committees
Preparation of agenda materials
Recording and transcription of minutes
Maintenance of contracts, deeds and other City records
Processing of ordinances and resolutions
Codification of ordinances
Coordination of review and approval process relating to Special Event permits
Advertising of legal notices
Recording of city documents in official records of the county
Preparation and processing of grants and aids requests
Preparation of Proclamations
Update of City Commission Tracking Report


FY 08'09 GOALS & OBJECTIVES
Goal: Implement a records destruction program.
Objectives:
   M Determine which existing records are eligible for destruction and implement destruction to reduce records stored.
   M Set up annual destruction system.

Goal: Bring all indexing up to date.
Objectives:
   M Develop and implement schedule for completion of project to index vault records with project to be completed
     during fiscal year.
   M Develop and implement schedule for completion of project to index City Commission minutes, with project to be
     completed during fiscal year.

Goal: Maintain Certified Municipal Clerk certification.
Objectives:
   M Attend annual Municipal Clerk Institute.
   M Attend annual City Clerk's conference and regional meeting.

Goal: Obtain Masters Municipal Clerk certification.
Objectives:
   M Attend other education and training classes in relation to position of City Clerk to earn necessary hours each year
     to earn Master Municipal Clerk certification.




  ____________________________________________________________________________________________________________________
                                                            page 18
CITY OF LAKE WALES                              GENERAL FUND 001                                               9/22/2008

2008-2009 ANNUAL BUDGET                         Function 510 - GENERAL GOVERNMENT                            CITY CLERK
PROPOSED                                        Activity 512 - EXECUTIVE                              GOALS & OBJECTIVES




City Manager's Office
City Clerk's Office

Goal: Improve education of Boards/Commission/Committee members.
Objectives:
   M Complete and implement procedure manual.
   M Organize annual workshop for commissioners and board members for purpose of training/orientation by City Attorney



PERFORMANCE HIGHLIGHTS
   M   Implemented "green" agenda.
   M   Began working on a records destruction program.
   M   Began working on Master's Municipal Clerk certification.
   M   Completed Bachelor's Degree in Organizational Management from Warner Southern College



PERFORMANCE MEASURES
                                                                                                         *YTD 5/31/08
                                                    2003/04          2004/05   2005/06      2006/07        2007/08*
       Processed Ordinances                           60               59        64            65             45
       Processed Resolutions                          25               25        28            22             16
       Recorded and Transcribed:
        Commission meetings/workshops                 41               36        33            39             26
        CRA meetings                                  11               11        16            12              9
        Finance Committee meetings                     3                3         7             4              2




  ____________________________________________________________________________________________________________________
                                                           page 19
CITY OF LAKE WALES                                           GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                      Function 510 - GENERAL GOVERNMENT                                                   CITY CLERK
ADOPTED - ORDINANCE 2008-34                                  Activity 512 - EXECUTIVE                                                      OPERATING BUDGET



001-512-200 CITY CLERK                                       EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                   06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                   BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                          43,153         45,500        47,136        36,127     +5,343     52,479 Regular Salaries
114-100 Overtime                                                                                                    1,000 Overtime
121-000 F.I.C.A. Taxes                              3,301         2,952         3,606         2,322       +486      4,092 F.I.C.A. Taxes
122-100 Retirement - General Pension                2,145         2,342         3,483         2,565       -101      3,382 Retirement - General Pension
123-100 Life Insurance                               148              87            161         103        +17       178 Life Insurance
123-200 Health Insurance                            7,597        10,526         6,756         5,067       -879      5,877 Health Insurance
124-000 Workers' Compensation                        401              281           486         364       +102       588 Workers' Compensation
Subtotal: Personal Services                       56,745         61,688        61,628        46,548     +5,968     67,596 Subtotal: Personal Services


        PERSONNEL SCHEDULE                                    Number        Paygrade        Annual                ACTUAL

        City Clerk                                              1.0           203            52,479                52,479


                                           Total Positions      1.0                    Total Salaries              52,479




001-512-200 CITY CLERK                                       EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                   06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                   BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Operating Expenses
331-320 Prof Servs - Legal                                                                    2,095          0              Prof Servs - Legal
334-300 Contract Services - Record Destr            7,000                       4,500                    -4,500         0 Contract Services - Record Destr
334-900 Contract Services - Other                   1,700         2,214         2,300         2,320       +200      2,500 Contract Services - Other
340-240 Lodging & Meals                             1,625             821            0          375       +357       357 Lodging & Meals
341-400 Freight                                        25                           25                      -25         0 Freight
347-200 Printing - Forms                                0                            0                       0          0 Printing - Forms
347-300 Printing - Codes                            3,500                      19,600         5,000     -12,600     7,000 Printing - Codes
347-900 Printing Other                              1,400         1,109         1,400         1,289       -100      1,300 Printing Other
349-420 Recording Fees                               100                            100           35      -100          0 Recording Fees
349-500 Notary Fees                                                                  0                       0          0 Notary Fees
349-600 Legal Advertising                           1,500         3,454         2,500         1,443       +500      3,000 Legal Advertising
349-900 Other Miscellaneous Chgs                       25                           25                       0         25 Other Miscellaneous Chgs
352-900 Operating Supplies - Misc                    100                            50          102       +100       150 Operating Supplies - Misc
354-100 Books & Subscriptions                          30             15             0                       0          0 Books & Subscriptions
354-200 Memberships                                  285              185           185         200        +15       200 Memberships
354-300 Training and Education                       600              480           600         310       -440       160 Training and Education
354-600 Tuition Aid                                 2,000         3,706         3,800         3,383      -3,800         0 Tuition Aid
431-134 Prof Servs - HR                                15                            0                       0          0 Prof Servs - HR
434-193 Contract Servs - IS                             0                            0                       0          0 Contract Servs - IS
441-193 Postage                                     1,000             288       1,050           453       -547       503 Postage
441-293 Telecommunications                           545              265           358         158         -21      337 Telecommunications
444-193 Leases - Copier                                43             198           137           91       +21       158 Leases - Copier
444-293 Leases - Other IS                              14             154           46          116          -5        41 Leases - Other IS
446-193 M&R - Computers/Printers                       22                            0                               120 M&R - Computers/Printers
446-393 M&R - Other IS                                  0                           48             0         0         48 M&R - Other IS
449-193 Copier Metering Chgs                           16             47            61             5         0         61 Copier Metering Chgs
452-193 Operating Supplies - Printer                 102              220           102         146       +102       204 Operating Supplies - Printer
452-293 Operating Supplies - Software                215                             0                       0          0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                                               110            9      -110          0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                        0                            0                       0          0 Operating Equipment - IS


    ________________________________________________________________________________________________________________________
                                                                              page 20
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 510 - GENERAL GOVERNMENT                                                 CITY CLERK
ADOPTED - ORDINANCE 2008-34                                 Activity 512 - EXECUTIVE                                                   OPERATING BUDGET



001-512-200 CITY CLERK                                      EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                  06'07         9/30/07      07'08        6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL      BUDGET            YTD       Change            DESCRIPTION

451-196 Paper Supplies                                50            27         50                 3         0        50 Paper Supplies
452-196 Operating Supplies - Office                  614           365        700                269     -200      500 Operating Supplies - Office
Subtotal: Operating Expenses                      22,526        13,548      37,747        17,802       -21,033   16,714 Subtotal: Operating Expenses

Capital Outlay
664-900 C/O Other Equipment                             0                        0                          0         0 C/O Other Equipment
Subtotal: Capital Outlay                                0              0         0                0         0         0 Subtotal: Capital Outlay

Subotal before Allocations                        79,271        75,236      99,375        64,350       -15,065   84,310 Subotal before Allocations

Allocations of Expense
912-193 Labor - IS                                   534           254        399                177     -113      286 Labor - IS
945-195 Insurance - Casualty & Liability           2,175         2,278       2,426           1,820       +287     2,713 Insurance - Casualty & Liability
999-102 Alloc from Transportation Fund                                                                      0            Alloc from Transportation Fund
Subtotal: Allocations of Expense                   2,709         2,532       2,825           1,997       +174     2,999 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                     -3,500



TOTAL EXPENDITURES                                78,480        77,768     102,200        66,347       -14,891   87,309 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                             Percent Change
                                                                                      FY 07'08 to FY 08'09

                                                                                     Personnel          +9.7%
                                                                                     Operating         -55.7%
                                                                                     Cap Outlay


                                                                                     TOTAL             -14.6%




    ________________________________________________________________________________________________________________________
                                                                           page 21
CITY OF LAKE WALES                                    GENERAL FUND 001                                               9/22/2008

2008-2009 ANNUAL BUDGET                               Function 510 - GENERAL GOVERNMENT                   HUMAN RESOURCES
PROPOSED                                              Activity 513 - FINANCE/ADMINISTRATIVE               GOALS & OBJECTIVES




City Manager's Office
Human Resources Department
The Human Resources Department is responsible for recruitment, employment, workers’ and unemployment compensation,
employee benefits, training, fire and police union negotiations, risk management, personnel policies and procedures. Other
services include: conducting surveys and studies of salaries and fringe benefits, representing the City in personnel matters,
providing support to the safety committee and sick leave bank committee and providing administrative service to the City
Manager.


RESPONSIBILITIES
Personnel                                                             Safety & Risk Management
Insurance administration                                              Record keeping
Employment                                                            Training
Worker’s Compensation                                                 Inspections
Employee Performance Reviews                                          Safety Committee
Wage & salary administration                                          Loss prevention
Employee & pension benefits                                           Liability control
Counseling                                                            Accident investigation
Federal & State employment law compliance
Management training
Union negotiations



FY 08'09 GOALS & OBJECTIVES
Goal: Develop employees to be their best in order to meet the needs of the City.
Objectives:
   M Maintain an effective overall performance management system.
   M Provide appropriate and timely training to meet the needs of employees and demands of the organization.
   M Provide organizational development services that will facilitate change and continuous improvement in the
     organization.

Goal: Develop a healthy and productive work environment.
Objectives:
   M Evaluate needs and develop a health strategy proposal.
   M Develop and implement appropriate workplace programs and tools that will reduce health risks.
   M Assess needs and implement regular reporting.

Goal: Manage the risk of accidents/injuries involving employees.
Objectives:
   M Encourage the development of a sustained safety culture within the organization through the implementation
     of a hazard identification/abatement and behavioral modification approach to accident prevention.

Goal: Control the costs associated with employee accidents and injuries.
Objectives:
   M Maintain participation in safety programs resulting in discounts in, or rebates from, workers' compensation
   M Sell the early return to work concept to all departments to encourage injured workers to get back into the
     work force as soon as possible.




  ____________________________________________________________________________________________________________________
                                                            page 22
CITY OF LAKE WALES                                  GENERAL FUND 001                                                        9/22/2008

2008-2009 ANNUAL BUDGET                             Function 510 - GENERAL GOVERNMENT                             HUMAN RESOURCES
PROPOSED                                            Activity 513 - FINANCE/ADMINISTRATIVE                         GOALS & OBJECTIVES




City Manager's Office
Human Resources Department


PERFORMANCE HIGHLIGHTS
   M Completed the following training in-house: Communication for Supervisors, Communication Skills for
     All Employees, Diversity for Employees, Encouraging Input from Employees, Identity Theft, New
     Employee Orientation, Sexual Harassment Training.
   M Recovered $46,816 YTD from insurance claims; $327,706 since 10/1/00 (not including hurricane
     related claims).
   M Responsible for the City receiving $16,490 in Workers' Compensation insurance credits for the Safety
     Committee Program.
   M Responsible for the City receiving $27,484 in Workers' Compensation insurance credits for the Drug
     Free Workplace Program.


PERFORMANCE MEASURES
                                                                                                       *YTD 5/31/08
                                          2003/04       2004/05         2005/06          2006/07          2007/08*
      Preventable accidents                  9            13               17               16                6
      Non-preventable accidents             28            38               37               19               16
      Total number of accidents             37            51               54               35               22
      Workers’ compensation claims          14            30               27               17               12
      Property damage claims
      General liability claims
      Vehicle accidents                     23            21               27               18               10
      Amount recovered from
      insurance claims*                  $17,413       $61,498         $135,356         $38,424          $46,816

                                                                     Note: Hurricane-related claims are not included




  ____________________________________________________________________________________________________________________
                                                           page 23
CITY OF LAKE WALES                                            GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                       Function 510 - GENERAL GOVERNMENT                                          HUMAN RESOURCES
ADOPTED - ORDINANCE 2008-34                                   Activity 513 - FINANCE/ADMINISTRATIVE                                         OPERATING BUDGET



001-513-400 HUMAN RESOURCES                                   EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                    06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                    BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                          101,157        106,770      110,079         80,386     -18,279    91,800 Regular Salaries
116-000 Compensated Absences Accr                                                                                        0 Compensated Absences Accr
121-000 F.I.C.A. Taxes                               7,739         8,168         8,421         6,130      -1,398     7,023 F.I.C.A. Taxes
122-100 Retirement - General Pension                 5,027         5,618         8,135         5,707      -2,539     5,596 Retirement - General Pension
123-100 Life Insurance                                346              313           373         249         -64       309 Life Insurance
123-200 Health Insurance                           15,190         21,052        13,512        10,134      -1,758    11,754 Health Insurance
124-000 Workers' Compensation                         940              658       1,134           851       -124      1,010 Workers' Compensation
125-000 Unemployment Compensation

Subtotal: Personal Services                       130,399        142,579      141,654        103,457     -24,162   117,492 Subtotal: Personal Services


        PERSONNEL SCHEDULE                                     Number        Paygrade        Annual                ACTUAL
        Human Resources Director                                 1.0           208          64,927                  64,927
        Human Resources Coordinator                              1.0           116          26,873                  26,873
                                            Total Positions      2.0                    Total Salaries              91,800



001-513-400 HUMAN RESOURCES                                   EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                    06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                    BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Operating Expenses
331-200 Prof Serv - Medical                              0                                                    0              Prof Serv - Medical
331-310 Prof Serv - Legal, Retainer                  1,000             868       1,000           500          0      1,000 Prof Serv - Legal, Retainer
331-320 Prof Serv - Legal, Non-retainer                                515            0          100                   600 Prof Serv - Legal, Non-retainer
331-900 Prof Serv - Other                             800              144           800                   -800          0 Prof Serv - Other
334-900 Contract Services - Other                     100          1,600             100                      0        100 Contract Services - Other
340-240 Lodging & Meals                                  0             334            0                       0          0 Lodging & Meals
340-290 Other Travel Reimbursements                      0                            0                       0          0 Other Travel Reimbursements
347-200 Printing - Forms                              750              630           750           92      -750          0 Printing - Forms
347-900 Printing Other                                   0                            0                       0          0 Printing Other
349-016 Special Events - Employee                    1,000             855           500         440          0        500 Special Events - Employee
349-600 Legal Advertising                             200              43            150                   -100         50 Legal Advertising
349-900 Other Miscellaneous Chgs                        50                           50                      -50         0 Other Miscellaneous Chgs
352-001 Operating Supplies - Office Equip             500                            500                   -500          0 Operating Supplies - Office Equip
352-900 Operating Supplies - Misc                     200              14            200           52      -200          0 Operating Supplies - Misc
354-100 Books & Subscriptions                         200                             0                       0          0 Books & Subscriptions
354-200 Memberships                                   230              160           160         160          0        160 Memberships
354-300 Training & Education                         2,000         1,810             795       1,036         +5        800 Training & Education
354-600 Tuition Aid                                  2,000                            0                       0          0 Tuition Aid
434-193 Contract Services - IS                       1,200         1,100         1,200         1,100          0      1,200 Contract Services - IS
441-193 Postage                                       218              151           136         166       +116        252 Postage
441-293 Telecommunications                            835              491           556         294        +20        576 Telecommunications
444-193 Leases - Copier                               961          1,262             798         532       +123        921 Leases - Copier
444-293 Leases - Other IS                               62             42            42            32       +58        100 Leases - Other IS
446-193 M&R - Computers/Printers                        44                            0                                      M&R - Computers/Printers
446-393 M&R - Other IS                                250                            95            10         0         95 M&R - Other IS
449-193 Copier Metering Chgs                          355              369           355         169          0        355 Copier Metering Chgs
452-193 Operating Supplies - Printer                  203              126           204         184          0        204 Operating Supplies - Printer



    ________________________________________________________________________________________________________________________
                                                                               page 24
CITY OF LAKE WALES                                            GENERAL FUND 001                                                                           9/22/2008

2008-2009 ANNUAL BUDGET                                       Function 510 - GENERAL GOVERNMENT                                         HUMAN RESOURCES
ADOPTED - ORDINANCE 2008-34                                   Activity 513 - FINANCE/ADMINISTRATIVE                                       OPERATING BUDGET



001-513-400 HUMAN RESOURCES                                   EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                  06'07           9/30/07     07'08           6/30/08
CLASSIFICATION                                  BUDGET           ACTUAL     BUDGET               YTD    Change              DESCRIPTION

452-293 Operating Supplies - Software                646                          0                          0           0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                200              32          0                        +50          50 Operating Supplies - Other IS
452-493 Operating Equipment - IS                          0                       0                          0           0 Operating Equipment - IS
451-196 Paper Supplies                               200             251       200               224         0         200 Paper Supplies
452-196 Operating Supplies - Office                  500             380       500               168      -100         400 Operating Supplies - Office
Subtotal: Operating Expenses                      14,704          11,177      9,091            5,259     -1,528      7,563 Subtotal: Operating Expenses

Capital Outlay
664-400 C/O Office Equipment                              0            0          0                0         0           0 C/O Office Equipment
Subtotal: Capital Outlay                                  0            0          0                0         0           0 Subtotal: Capital Outlay

Subotal before Allocations                       145,103         153,756    150,745       108,716       -25,690    125,055 Subotal before Allocations

Allocations of Expense
912-193 Labor - IS                                   644             338       328               294       +52         380 Labor - IS
945-195 Insurance - Casualty & Liability           2,876           3,012      3,232            2,424      +358       3,590 Insurance - Casualty & Liability
999-361 Alloc to Utility Operations              -15,612         -15,612    -17,682           -13,261              -13,675 Alloc to Utility Operations
999-364 Alloc to Utilities Adm                    -3,122          -3,122     -4,421            -3,316               -4,318 Alloc to Utilities Adm
999-366 Alloc to Ut Billing/Customer Svc          -4,293          -4,293     -4,863            -3,647               -4,139 Alloc to Ut Billing/Customer Svc


Subtotal: Allocations                            -19,507         -19,677    -23,406           -17,506    +5,245    -18,161 Subtotal: Allocations
Summary Amendment Ord 2007-57                    +9,100

TOTAL EXPENDITURES                               134,696         134,079    127,339           91,210     -20,445   106,894 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                          Percent Change
                                                                                       FY 07'08 to FY 08'09
                                                                                      Personnel      -17.1%
                                                                                      Operating      -16.8%
                                                                                      Cap Outlay

                                                                                      Total             -17.0%




    ________________________________________________________________________________________________________________________
                                                                            page 25
CITY OF LAKE WALES                                       GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                  Function 510 - GENERAL GOVERNMENT                                    INSURANCE/RISK MGT
ADOPTED - ORDINANCE 2008-34                              Activity 519 - OTHER GENERAL GOVERNMENT                                  OPERATING BUDGET



001-519-500 INSURANCE/RISK MGT                           EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                06'07        9/30/07     07'08     6/30/08
CLASSIFICATION                                BUDGET        ACTUAL     BUDGET         YTD     Change               DESCRIPTION

Operating Expenses
345-100 Insurance - General Liability         714,179      749,044     785,597    567,980      +78,560    864,157 Insurance - General Liability
Subtotal: Operating Expenses                  714,179      749,044     785,597    567,980      +78,560    864,157 Subtotal: Operating Expenses

Subtotal before Allocations                   714,179      749,044     785,597    567,980      +78,560    864,157 Subtotal before Allocations

999-110 Allocation to City Commission           -5,180       -5,425      -5,840     -4,379                 -6,439 Allocation to City Commission
999-121 Allocation to City Manager              -4,746       -4,971      -5,709     -4,282                 -6,305 Allocation to City Manager
999-122 Allocation to City Clerk                -2,174       -2,278      -2,426     -1,820                 -2,713 Allocation to City Clerk
999-131 Allocation to Finance                   -4,981       -5,217      -5,247     -3,935                 -5,784 Allocation to Finance
999-134 Allocation to Human Resources           -2,876       -3,012      -3,232     -2,424                 -3,590 Allocation to Human Resources
999-150 Allocation to Planning & Zoning         -2,876       -3,012      -3,232     -2,424                 -3,590 Allocation to Planning & Zoning
999-191 Allocation to Fleet Maint               -6,338       -6,766      -7,852     -6,194                 -8,661 Allocation to Fleet Maint
999-192 Allocation to Facilities Maint          -4,793       -5,020      -6,181     -4,636                 -6,815 Allocation to Facilities Maint
999-193 Allocation to Information Svc           -7,775       -8,143      -8,621     -6,466                 -9,518 Allocation to Information Svc
999-197 Allocation to Support Servs Adm         -2,876       -3,012      -4,038     -3,028                 -4,468 Allocation to Support Servs Adm
999-198 Allocation to Municipal Adm Bldg       -25,729      -26,948     -28,313    -21,235                -31,195 Allocation to Municipal Adm Bldg
999-212 Allocation to Police Dept             -158,297     -165,927    -164,972   -123,729               -180,823 Allocation to Police Dept
999-222 Allocation to Fire Dept                -60,080      -63,055     -67,407    -50,616                -76,800 Allocation to Fire Dept
999-241 Allocation to Bldg Permits/Insp        -13,692      -14,341     -13,321     -9,991                -15,530 Allocation to Bldg Permits/Insp
999-242 Allocation to Code Enforcement          -5,639       -5,906      -6,300     -4,725                 -6,957 Allocation to Code Enforcement
999-391 Allocation to Cemetery                  -8,611       -9,019      -7,981     -5,930                 -8,817 Allocation to Cemetery
999-392 Allocation to Parks Div                -22,320      -23,378     -25,689    -19,267                -28,211 Allocation to Parks Div
999-396 Allocation to Public Servs Adm          -6,425       -6,729      -7,907     -5,930                 -8,732 Allocation to Public Servs Adm
999-420 Allocation to Airport                  -27,897      -29,347     -30,711     -1,221                -33,829 Allocation to Airport
999-520 Allocation to Economic Dev              -2,174       -2,278      -2,426     -1,820                 -2,713 Allocation to Economic Dev
999-530 Allocation to Community Redev           -2,525       -2,645      -2,426     -1,820                         Allocation to Community Redev
999-710 Allocation to Library                  -31,833      -33,341     -37,516    -28,137                -40,733 Allocation to Library
999-722 Allocation to Recreation Facilities    -74,410      -77,936     -81,665    -61,249                -83,648 Allocation to Recreation Facilities
999-731 Allocation to Depot                    -13,329      -13,961     -14,375    -10,781                -15,839 Allocation to Depot
999-796 Allocation to Recreation Services       -3,735       -3,912      -3,371     -2,528                -10,198 Allocation to Recreation Services
999-441 Allocation to Streets Div              -50,349      -52,735     -56,071    -42,053                -61,542 Allocation to Streets Div
999-361 Allocation to Water Div                -68,014      -71,620     -75,669    -56,935                -83,062 Allocation to Water Div
999-362 Allocation to Wastewater Div           -81,412      -85,397     -91,916    -68,968               -100,941 Allocation to Wastewater Div
999-363 Allocation to Reuse Div                                           -806       -604                    -878 Allocation to Reuse Div
999-364 Allocation to Utilities Adm             -7,411       -7,762      -8,323     -6,242                 -9,162 Allocation to Utilities Adm
999-366 Allocation to Utility Billing           -5,682       -5,951      -6,054     -4,540                 -6,662 Allocation to Utility Billing

TOTAL EXPENDITURES                                  0             0           0        71            0          0 TOTAL 08'09

                                                                                             Change from prior year +10.0%




     ________________________________________________________________________________________________________________________
                                                                        page 26
CITY OF LAKE WALES                                      GENERAL FUND 001                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                 Function 510 - GENERAL GOVERNMENT                           DISASTER REPAIRS
ADOPTED - ORDINANCE 2008-34                             Activity 519 - OTHER GENERAL GOVERNMENT                    OPERATING BUDGET



001-519-501 DISASTER REPAIRS                            EXPENDITURE HISTORY                          FY08'09 BUDGET
                                                06'07       9/30/07     07'08   6/30/08
CLASSIFICATION                                BUDGET       ACTUAL     BUDGET       YTD    Change     DESCRIPTION


Operating Expenses
191-346-930   Fleet Maint Facility Repairs         0                                           0     Fleet Maint Facility Repairs
192-346-930   Carpenter Shop Repairs            6,483        6,483                                   Carpenter Shop Repairs
198-346-930   Municipal Adm Bldg Repairs           0                                           0     Municipal Adm Bldg Repairs
211-346-930   Police Dept Repairs                  0                                           0     Police Dept Repairs
222-346-930   Fire Dept Repairs                    0                                           0     Fire Dept Repairs
391-346-930   Cemetery Facilities Repairs      24,131       24,131                             0     Cemetery Facilities Repairs
721-346-930   Parks Repairs                     1,972        1,972                             0     Parks Repairs
722-346-930   Recreation Facilities Repairs    32,446       32,446                             0     Recreation Facilities Repairs
731-346-930   Museum Facilities Repairs       203,950     203,950                              0     Museum Facilities Repairs
Subtotal: Operating Expenses                  268,982     268,982           0        0         0   0 Subtotal: Operating Expenses

Capital Outlay
662-001       C/O Fleet Maint Facility             0             0          0        0               C/O Fleet Maint Facility
Subtotal: Capital Outlay                           0             0          0        0             0 Subtotal: Capital Outlay



Summary Amendment Ord 2007-57

TOTAL EXPENDITURES                            268,982     268,982           0        0         0   0 TOTAL 08'09




    ________________________________________________________________________________________________________________________
                                                                      page 27
CITY OF LAKE WALES                                    GENERAL FUND 001                                                          9/22/2008

2008-2009 ANNUAL BUDGET                               Function 510 - GENERAL GOVERNMENT                              SUPPORT SERVICES
PROPOSED                                              Activity 519 - OTHER GENERAL GOVERNMENT                        GOALS & OBJECTIVES




City Managers Office
Support Services
The Support Services Division is part of the City Manager's Office and is composed of four staff members who are responsible for
emergency management, procurement, inventory, implementation of the City's capital program and supervision of the fleet maintenance
and streets divisions.


RESPONSIBILITIES
Coordinates disaster plans and operations of city departments and emergency responders.
Directs city's response to emergencies and coordinates response and recovery efforts with outside agencies.
Manages implementation of capital improvement program and equipment acquisition plan (CIP).
Purchases supplies, machinery, equipment, tools, raw materials, parts, and services necessary to operate the various departments.
Controls office supplies, fleet, and water division inventories.
Tracks all city assets and arranges for disposition of surplus and obsolete city equipment.
Supervises and provides administrative support to Fleet Maintenance division.
Supervises and provides administrative support to Streets division

FY 08'09 GOALS & OBJECTIVES
Goal: Maximize city response to emergencies and natural or man-made disasters.
Objectives:
   M Ensure that written emergency operation plans of all city departments are current and effectively address all
     requirements for provision of public services during and following disaster.
   M Ensure operational readiness of employees and equipment that will be utilized during emergency response.
   M Ensure operational readiness of all city-wide emergency back-up systems.

Goal: Prevent, mitigate or repair damage or injury resulting from natural or man-made disaster.
Objectives:
   M Ensure that written emergency operation plans of all city departments are current and effectively address all
     requirements for provision of public services during and following disaster.
   M Ensure operational readiness of all city-wide recovery systems.
   M Coordinate with outside agencies for recovery relief to citizens and businesses impacted by disasters.


Goal: Implement the City's capital program in a timely and cost-effective manner.
Objectives:
   M Ensure that all contracts for capital projects or equipment are procured in accordance with the city's purchasing ordinance.
   M Ensure that all capital projects and equipment purchases are completed within the time allotted.
   M Serve as project manager for non-utilities construction projects to ensure compliance with terms of contract,
     materials specifications, and construction requirements.

Goal: Provide adequate supplies necessary for everyday operations at the least cost.
Objectives:
   M Select products for purchase by testing, observing or examining items.
   M Maintain, improve and solicit new vendors and suppliers.
   M Maintain and improve vendor records.

Goal: Improve methods of procurement and bid processes.
Objectives:
   M   Administer interlocal cooperative purchasing agreements with other agencies.
   M   Maintain a list of vendors supplying items required by the City.
   M   Determine most effective method of procurement (direct purchase, bid, state or local government contracts).
   M   Ensure high standards of service from vendors.
   M   Update city purchasing policy, procedures and methods.
   M   Provide training in purchasing policies and procedures to all city departments.


       _____________________________________________________________________________________________________________________
                                                                 page 28
CITY OF LAKE WALES                                  GENERAL FUND 001                                                          9/22/2008

2008-2009 ANNUAL BUDGET                             Function 510 - GENERAL GOVERNMENT                              SUPPORT SERVICES
PROPOSED                                            Activity 519 - OTHER GENERAL GOVERNMENT                        GOALS & OBJECTIVES




City Managers Office
Support Services

Goal: Provide supervisory and administrative support to Fleet Maintenance Division.
Objectives:
  M Administer automated work order system recording expenditures of supplies and labor.
  M Maintain accurate fuel and parts inventory.
  M Oversee Fleet staff in computer procedures for tracking maintenance on all City Vehicles.



PERFORMANCE MEASURES
                                                                                                    *YTD 5/31/08
                                                      2003/04       2004/05   2005/06     2006/07    2007/08*
      Purchase orders processed                        2,099        1,149      1,265       1,624
      New vendors                                       160          186        230         283
      Invitations to Bid advertised                                   5          11          12
      Requests for Proposals advertised                                3          5           4


                                                      2003/04       2004/05   2005/06     2006/07    2007/08*
      Employee Safety
        Preventable Accidents                            0                0      0              0        1
        Non-preventable Accidents                        0                0      0              0        0
        Vehicle Accidents                                0                0      0              0        0
        Workers' Comp Injuries                           0                0      0              0        1




     _____________________________________________________________________________________________________________________
                                                                page 29
CITY OF LAKE WALES                                             GENERAL FUND 001                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                        Function 510 - GENERAL GOVERNMENT                                        SUPPORT SERVICES
ADOPTED - ORDINANCE 2008-34                                    Activity 519 - OTHER GENERAL GOVERNMENT                                    OPERATING BUDGET



001-519-700 SUPPORT SERVICES                                   EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                     06'07        9/30/07       07'08        6/30/08
CLASSIFICATION                                     BUDGET        ACTUAL       BUDGET            YTD    Change               DESCRIPTION

Personal Services
112-000 Regular Salaries                           121,145       114,882      126,380        93,013    +23,674    150,054 Regular Salaries
113-700 Cell Phone Allowance                           455           437          455           332                   910 Cell Phone Allowance
114-000 Overtime                                      7,500        5,564         2,600        1,567       +26       2,626 Overtime
116-000 Compensated Absences Accr                                                       0                               0 Compensated Absences Accr
121-000 F.I.C.A. Taxes                              10,015         9,256         9,903        7,243     +1,848     11,751 F.I.C.A. Taxes
122-100 Retirement - General Pension                  6,507        7,397         9,373        6,739      +176       9,549 Retirement - General Pension
123-100 Life Insurance                                 437           310          430           292       +80         510 Life Insurance
123-200 Health Insurance                            22,784        24,450        20,268       15,201     +1,771     22,039 Health Insurance
124-000 Workers' Compensation                         9,556        6,038        10,443        7,832     +1,055     11,498 Workers' Compensation
125-000 Unemployment Compensation                                                                                           Unemployment Compensation
Subtotal: Personal Services                        178,399       168,334      179,852       132,219     +29,085   208,937 Subtotal: Personal Services


          PERSONNEL SCHEDULE                                    Number       Paygrade       Annual                ACTUAL
          Emergency Mgr/Asst to City Mgr                          1.0          208          66,007                 66,007
          Purchasing Agent                                        1.0          119          36,811                 36,811
          Grant Administrator                                    0.75          117          28,543                 21,407
          Inventory Clerk                                         1.0          113          25,829                 25,829
                                             Total Positions     3.75                                             150,054

001-519-700 SUPPORT SERVICES                                   EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                     06'07        9/30/07       07'08        6/30/08
CLASSIFICATION                                     BUDGET        ACTUAL       BUDGET            YTD    Change               DESCRIPTION

Operating Expenses
334-900   Contract Svc - Other                                          85        100                      -15         85 Contract Svc - Other
340-220   Mileage - Meetings & Conferences             100           249                0                   0           0 Mileage - Meetings & Conferences
340-240   Lodging & Meals                             1,000          497                0                   0           0 Lodging & Meals
340-290   Other Travel Reimb                                                            0                   0           0 Other Travel Reimb
340-241   EOC Provisions                              1,000                             0                   0           0 EOC Provisions
349-900   Other Miscellaneous Chgs                     100                        100                       0         100 Other Miscellaneous Chgs
352-001   Operating Supplies - Furnishings                           314                0                   0           0 Operating Supplies - Furnishings
352-600   Operating Supplies - Uniforms                500           115                0       117      +150         150 Operating Supplies - Uniforms
352-900   Operating Supplies - Misc                      50             51        200            65       -100        100 Operating Supplies - Misc
352-915   Operating Supplies - EOC                    2,000          874         2,000                  -2,000          0 Operating Supplies - EOC
354-100   Books & Subscriptions                        200              10              0        69         0           0 Books & Subscriptions
354-200   Memberships                                  300                              0                   0           0 Memberships
354-300   Training and Education                      1,000          398         1,000                  -1,000          0 Training and Education
354-600   Tuition Aid                                 1,500                      1,500                  -1,500          0 Tuition Aid
446-191   M&R Fleet                                   2,500          381         2,000          237     -2,000          0 M&R Fleet
446-291   M&R Vehicle Refurbishment                                                                                     0 M&R Vehicle Refurbishment
452-191   Operating Supplies - Vehicles                700              42        500            21       -500          0 Operating Supplies - Vehicles
452-291   Operating Supplies - Fuel                   2,473        2,306         2,800        2,397     -2,610        190 Operating Supplies - Fuel
434-193   Contract Services - IS                      1,206        1,000         1,206        1,000         0       1,206 Contract Services - IS
441-193   Postage                                      225           300          273            79        -73        200 Postage
441-293   Telecommunications                          1,081          885         1,891        2,148      +185       2,076 Telecommunications
444-193   Leases - Copier                                 0                             0                   0           0 Leases - Copier
444-293   Leases - Other IS                              64             32         84            24         -5         79 Leases - Other IS
446-193   M&R - Computers/Printers                       44                             0                             120 M&R - Computers/Printers
446-393   M&R - Other IS                                  0                        95                     +48         143 M&R - Other IS




    ________________________________________________________________________________________________________________________
                                                                              page 30
CITY OF LAKE WALES                                           GENERAL FUND 001                                                                            9/22/2008

2008-2009 ANNUAL BUDGET                                      Function 510 - GENERAL GOVERNMENT                                             SUPPORT SERVICES
ADOPTED - ORDINANCE 2008-34                                  Activity 519 - OTHER GENERAL GOVERNMENT                                         OPERATING BUDGET



001-519-700 SUPPORT SERVICES                                 EXPENDITURE HISTORY                                               FY08'09 BUDGET
                                                    06'07       9/30/07      07'08            6/30/08
CLASSIFICATION                                    BUDGET       ACTUAL      BUDGET                YTD       Change              DESCRIPTION

449-193   Copier Metering Chgs                        295          164         104                    76      +96         200 Copier Metering Chgs
452-193   Operating Supplies - Printer                102          345         204                   226     +171         375 Operating Supplies - Printer
452-293   Operating Supplies - Software               215                      100               1,814        -100          0 Operating Supplies - Software
452-393   Operating Supplies - Other IS                46                       60                   125       -60          0 Operating Supplies - Other IS
452-493   Operating Equipment - IS                    280        2,233               0                          0           0 Operating Equipment - IS
451-196   Paper Supplies                              145          154         150                   102        0         150 Paper Supplies
452-196   Operating Supplies - Office                 550          431         400                   164        0         400 Operating Supplies - Office
Subtotal: Operating Expenses                       17,676       10,866      14,767               8,664      -9,193      5,574 Subtotal: Operating Expenses

Capital Outlay
664-990   C/O Other Equipment                            0             0             0               119        0           0 C/O Other Equipment
Subtotal: Capital Outlay                                 0             0             0               119        0           0 Subtotal: Capital Outlay

Subtotal before Allocations                       196,075      179,200     194,619           141,002        +19,892   214,511 Subtotal before Allocations

Allocations of Expense
912-191   Labor Chgs - Fleet                                                   252                    98      +80         332 Labor Chgs - Fleet
912-191   Labor - IS                                  371          249       1,844                   661      -180      1,664 Labor - IS
912-291   Labor EOC - IS                            1,035        1,479               0                                         Labor EOC - IS
945-195   Insurance - General Liability             2,876        3,012       4,038               3,028        +430      4,468 Insurance - General Liability
999-391   Allocation to Cemetery                                                     0                                         Allocation to Cemetery
Subtotal: Allocations of Expense                    4,282        4,740       6,134               3,787       +330       6,464 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                     -14,800


TOTAL EXPENDITURES                                185,557      183,940     200,753           144,789        +20,222   220,975 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                                  Percent Change
                                                                                           FY 07'08 to FY 08'09

                                                                                         Personnel         +16.2%
                                                                                         Operating          -62.3%
                                                                                         Cap Outlay


                                                                                         TOTAL             +10.1%




    ________________________________________________________________________________________________________________________
                                                                           page 31
CITY OF LAKE WALES                          GENERAL FUND 001                                                               9/22/2008

2008-2009 ANNUAL BUDGET                     Function 510 - GENERAL GOVERNMENT                                   FLEET MAINTENANCE
PROPOSED                                    Activity 519 - OTHER GENERAL GOVERNMENT                              GOALS & OBJECTIVES




City Manager's Office
Support Services Division/Fleet Maintenance
The Fleet Maintenance Section is responsible for maintaining, repairing, and servicing all equipment, vehicles, and vessels
owned or operated by the City. Additionally, the Fleet Maintenance Section is responsible for distributing all fuel supplies and
maintaining all storage facilities.


RESPONSIBILITIES
Maintenance of all equipment, vehicles and vessels.
Repair of all equipment, vehicles and vessels.
Service of all equipment, vehicles and vessels.
Distribution of fuel supplies.
Inspection and maintenance of all fuel storage facilities.


FY 08'09 GOALS & OBJECTIVES
Goal: Provide effective, efficient and responsive fleet services at minimal cost.
Objectives:
   M   Increase the readiness of all equipment, vehicles, and vessels to the highest possible level.
   M   Ensure that all equipment, vehicles, and vessels remain safe and reliable and function effectively.
   M   Provide efficient, responsive, and timely maintenance, repair, and servicing of all equipment, vehicles, and vessels.
   M   Implement total automation of fleet operations; i.e., work orders, inventory, fuel, labor and parts cost accounting.

Goal: Distribute fuel supplies necessary to support the operations of the City of Lake Wales.
Objectives:
   M Provide an accurate and adequate supply of fuel to meet the demands of every department.
   M Maintain accurate accountability of fuel expenditures.



PERFORMANCE MEASURES
                                                                                                      *YTD 5/31/08
                                               2003/04       2004/05       2005/06        2006/07       2007/08
       Order Requests
         Maintenance, Repair and Service        1230           650
       Fuel Storage Facilities                                  3             2              2
         Inspections                                           12
       Employee Safety
         Preventable Accidents                    0             2             0              0              0
         Non-preventable Accidents                0             0             0              0              0
         Vehicle Accidents                        0             0             0              0              0
         Workers' Comp Injuries                   0             2             0              0              0
       Data unavailable for some years.




  ____________________________________________________________________________________________________________________
                                                               page 32
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 510 - GENERAL GOVERNMENT                                         FLEET MAINTENANCE
ADOPTED - ORDINANCE 2008-34                                 Activity 519 - OTHER GENERAL GOVERNMENT                                       OPERATING BUDGET



001-519-100 FLEET MAINTENANCE                               EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                  06'07        9/30/07        07'08         6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET             YTD     Change               DESCRIPTION

Personal Services
112-000 Regular Salaries                         61,175        51,553         78,012        49,971         -67     77,945   Regular Salaries
13-700 Cell Phone Allowance                                                      910                                    0   Cell Phone Allowance
113-800 Tools Allowance                           1,566                        1,566           570          0       1,566   Tools Allowance
114-000 Overtime                                  4,120         7,699          4,160         9,513        +42       4,202   Overtime
114-200 Pager Pay                                 9,064         9,890          9,152         8,006        +92       9,244   Pager Pay
121-000 F.I.C.A. Taxes                            5,808         5,345          7,176         5,282         -65      7,111   F.I.C.A. Taxes
122-100 Retirement - General Pension              3,695         3,440          6,930         4,590      -1,050      5,880   Retirement - General Pension
123-100 Life Insurance                              208           111            266           147          -1        265   Life Insurance
123-200 Health Insurance                         15,190        17,697         18,579        11,823        -948     17,631   Health Insurance
124-000 Workers' Compensation                     7,458         5,220         10,393         7,795       +585      10,978   Workers' Compensation
125-000 Unemployment Compensation                     0            24                                       0           0   Unemployment Compensation
Subtotal: Personal Services                     108,284       100,979       137,144         97,697       -2,322   134,822 Subtotal: Personal Services


        PERSONNEL SCHEDULE                                   Number        Paygrade        Annual                 ACTUAL

        Lead Mechanic                                          1.0           117            38,649                 38,649
        Mechanic Helper                                        1.0           108            21,882                 21,882
        Mechanic Helper                                        1.0           108            17,414                 17,414

                                          Total Positions      3.0                    Total Salaries               77,945

001-519-100 FLEET MAINTENANCE                               EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                  06'07        9/30/07        07'08         6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET             YTD     Change               DESCRIPTION
Operating Expenses
334-102 Contract Servs - Fuel & Lubric               750        1,020         1,000            563          0       1,000   Contract Servs - Fuel & Lubric
334-103 Contract Servs - Towing                      500          519           250                         0         250   Contract Servs - Towing
334-900 Contract Servs - Other                     1,050        1,080             0          6,844          0           0   Contract Servs - Other
343-102 Electricity - Bldgs                        2,600        3,436         3,200          2,662          0       3,200   Electricity - Bldgs
343-200 Water & Sewer                                300          361           500            321          0         500   Water & Sewer
344-900 Leases - Other                                            227           225            348                    300   Leases - Other
346-101 M&R Vehicles                               1,000        3,071         2,500            526                  2,000   M&R Vehicles
346-102 M&R Vehicles/Equip                                        219         1,000          1,398                  1,500   M&R Vehicles/Equip
346-501 M&R Fuel Tanks                             8,000          671         5,400          4,955       +750       6,150   M&R Fuel Tanks
349-410 Permits                                       50           50            50             50          0          50   Permits
349-700 Taxes & Assessments                          750                        750              0        -750          0   Taxes & Assessments
352-101 Operating Suppl - Veh/Equip                2,500        7,286         4,000          2,038          0       4,000   Operating Suppl - Veh/Equip
352-102 Operating Suppl - Fuel & Lubric            1,288        1,418         1,750          2,626        +65       1,815   Operating Suppl - Fuel & Lubric
352-500 Operating Suppl - Tools                    5,500        4,203         6,500            559          0       6,500   Operating Suppl - Tools
352-600 Operating Suppl - Uniforms                   330          332           400            416          0         400   Operating Suppl - Uniforms
352-900 Operating Suppl - Misc                     1,500        3,798         2,000            574          0       2,000   Operating Suppl - Misc
354-100 Books & Subscriptions                        250                          0            262          0           0   Books & Subscriptions
354-300 Training and Education                     2,500             413          0            285          0           0   Training and Education
431-134 Prof Servs - HR                               50             159          0            288        +50          50   Prof Servs - HR
434-134 Contract Servs - HR                           50              79          0            124        +50          50   Contract Servs - HR
434-192 Contract Svc - Facilities                    330             377        500            180          0         500   Contract Svc - Facilities
446-192 M&R - Facilities                           3,300             611    100,000         77,583     -70,000     30,000   M&R - Facilities
452-192 Operating Supplies - Janitorial              100                        100             78          0         100   Operating Supplies - Janitorial
452-292 Operating Supplies - Other Bldg               50          166           250                         0         250   Operating Supplies - Other Bldg
434-193 Contract Services - IS                     1,200        1,450         1,200          1,700       +900       2,100   Contract Services - IS
441-193 Postage                                       15           15            24                         0          24   Postage
441-293 Telecommunications                         1,507        1,353         1,639            650       +114       1,753   Telecommunications
444-193 Leases - Copier                                0                          0                         0           0   Leases - Copier
444-293 Leases - Other IS                              4              4           7               3        +3          10   Leases - Other IS
446-193 M&R - Computers/Printers                     100                          0                                         M&R - Computers/Printers


     ________________________________________________________________________________________________________________________
                                                                              page 33
CITY OF LAKE WALES                                         GENERAL FUND 001                                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 510 - GENERAL GOVERNMENT                                 FLEET MAINTENANCE
ADOPTED - ORDINANCE 2008-34                                Activity 519 - OTHER GENERAL GOVERNMENT                               OPERATING BUDGET



001-519-100 FLEET MAINTENANCE                              EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                                  06'07       9/30/07     07'08     6/30/08
CLASSIFICATION                                  BUDGET       ACTUAL     BUDGET         YTD    Change               DESCRIPTION

446-393 M&R - Other IS                                0                      48                    0          48   M&R - Other IS
449-193 Copier Metering Chgs                         33            3          6                    0           6   Copier Metering Chgs
452-193 Operating Supplies - Printer                102           40         50                    0          50   Operating Supplies - Printer
452-293 Operating Supplies - Software             2,431        3,159      3,000                    0       3,000   Operating Supplies - Software
452-393 Operating Supplies - Other IS                46                     120         18       -120          0   Operating Supplies - Other IS
452-493 Operating Equipment - IS                  1,000          952          0                    0           0   Operating Equipment - IS
451-196 Paper Supplies                               25            3         25                   -25          0   Paper Supplies
452-196 Operating Supplies - Office                 100           18        100         22         0         100   Operating Supplies - Office
Subtotal: Operating Expenses                     39,311       36,493    136,594    105,073     -68,889    67,706 Subtotal: Operating Expenses

Capital Outlay
664-100 C/O Autos & Trucks                       13,950       13,750                               0             C/O Autos & Trucks
664-010 C/O Security                                                       750         750                       C/O Security
664-990 C/O Other Equipment                            0                               119         0           0 C/O Other Equipment
Subtotal: Capital Outlay                         13,950       13,750       750         869       -750          0 Subtotal: Capital Outlay

Subtotal before Allocations                     161,545      151,222    274,488    203,639     -71,961   202,528 Subtotal before Allocations

Allocations of Expense
912-192 Labor - Facilities                          381          503        507      1,192        -22        485 Labor - Facilities
912-193 Labor - IS                                1,113        1,249      2,118        401       -713      1,405 Labor - IS
999-541 Allocation from Streets Div                                                  1,604                       Allocation from Streets Div
945-195 Insurance - Casualty & Liability          6,338        6,766      7,852      6,194      +809       8,661 Insurance - Casualty & Liability
999-121 Allocation to City Manager                  -92          -53        -77       -172                   -70 Allocation to City Manager
999-131 Allocation to Finance                         0                       0       -188                     0 Allocation to Finance
999-192 Allocation to Facilities Maint             -258          -118      -160       -387                  -157 Allocation to Facilities Maint
999-193 Allocation to Information Services          -46          -202         0        -36                  -269 Allocation to Information Services
999-197 Allocation to Support Servs                   0          -249         0        -98                  -332 Allocation to Support Servs
999-212 Allocation to Police Dept               -21,175       -27,579   -39,254    -30,304               -37,444 Allocation to Police Dept
999-215 Allocation to Community Policing                                                                  -1,498 Allocation to Community Policing
999-222 Allocation to Fire Dept                   -3,773       -1,635    -2,135     -2,889                -2,183 Allocation to Fire Dept
999-241 Allocation to Bldg Permits/Insp             -390         -378      -403       -476                  -504 Allocation to Bldg Permits/Insp
999-391 Allocation to Cemetery                    -1,432       -2,791    -2,531     -3,607                -3,726 Allocation to Cemetery
999-396 Allocation to Public Servs Adm                 0                      0                                0 Allocation to Public Servs Adm
999-593 Allocation to Community Redev                            -272         0       -335                       Allocation to Community Redev
999-721 Allocation to Parks Division            -13,287       -13,206   -11,399    -14,118               -17,631 Allocation to Parks Division
999-722 Allocation to Recreation Facilities        -344           -72         0         -2                   -97 Allocation to Recreation Facilities
999-731 Allocation to Depot                        -199          -478      -694        -76                     0 Allocation to Depot
999-726 Allocation to Recreation Services          -138          -466         0       -446                     0 Allocation to Recreation Services
999-441 Allocation to Streets Div                -6,821        -5,545    -5,220     -9,601                -7,404 Allocation to Streets Div
999-242 Allocation to Code Enforcement              -49          -108       -78       -100                  -144 Allocation to Code Enforcement
999-361 Allocation to Water Div                  -4,314        -8,259   -18,400     -8,958               -11,027 Allocation to Water Div
999-362 Allocation to Wastewater Div             -4,840        -4,221   -11,056     -3,909                -5,635 Allocation to Wastewater Div
999-363 Allocation to Reuse Div                                                        -38                  -363 Allocation to Reuse Div
999-364 Allocation to Utilities Adm                    0         -291      -189       -156                  -388 Allocation to Utilities Adm
999-420 Allocation to Airport                                                 0       -242                       Allocation to Airport


Subtotal: Allocations of Expense                -49,326       -57,405   -81,119    -66,747     +2,797    -78,322 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                   -16,800

TOTAL EXPENDITURES                               95,419       93,817    193,369    136,892     -69,164   124,205 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




     ________________________________________________________________________________________________________________________
                                                                         page 34
CITY OF LAKE WALES                               GENERAL FUND 001                                                                   9/22/2008

2008-2009 ANNUAL BUDGET                          Function 510 - GENERAL GOVERNMENT                                     FLEET MAINTENANCE
ADOPTED - ORDINANCE 2008-34                      Activity 519 - OTHER GENERAL GOVERNMENT                         CHARGES TO DEPARTMENTS
                                                                                                                                  DETAIL


001-519-100 FLEET MAINTENANCE

                                                    CHARGES BUDGETED & RECORDED IN DEPTS
                                      446-191    446-291       452-191   452-291     452-391    452-491     Subtotal    912-191
                                       M&R       M&R Veh      Op Suppl   Op Suppl   Op Suppl    Op Suppl     Direct    Work Order    Total
  Department                         Veh/Equip   Refurbish    Veh/Equip Fuel & Lubr Veh Safety Generators   Charges      Labor      Expense



  City Manager                             100                      25           48                              173          70         243
  Finance                                  250                      50           95                              395           0         395
  Fleet Maint                            2,000                   4,000        1,815                            7,815           0       7,815
  Facilities                               600                      75        4,570                            5,245         157       5,402
  Information Services                     250                      50          950                            1,250         269       1,519
  Support Services                           0           0           0          190                              190         332         522
  Police Department                     70,324       8,000      11,500      254,160                2,000     345,984      37,444     383,428
  Building Permits & Inspections         2,000                     200        4,565                            6,765         504       7,269
  Fire Department                       35,000                   5,000       51,633                1,500      93,133       2,183      95,317
  Public Service Admin                                                                                             0           0           0
  Cemetery Division                      2,500                      500       2,444                            5,444       3,726       9,170
  Parks Division                        20,000                    5,000      35,420                           60,420      17,631      78,051
  Recreation Facilities                    300                       50         285                              635          97         732
  Recreation Services                                                                                              0           0           0
  Library                                                                       150                              150           0         150
  Depot                                                                                                            0           0           0

  Subtotal: General Fund               133,324       8,000      26,450      356,324           0    3,500     524,098      62,414     590,012

  Streets Division                      18,000       4,000        4,000      44,578                           70,578       7,404      77,982
  Community Policing                     4,000                    1,000      10,000                           15,000       1,498      16,498
  Code Enforcement                         500                      300       3,601                            4,401         144       4,545

  Subtotal: Special Revenue Funds       22,500       4,000        5,300      58,178           0         0     89,978       9,046      99,024

  Water Division                        13,000                    3,600      53,670                3,000      73,270      11,027      84,297
  Wastewater Division                   10,000                      800      45,000                4,373      60,173       5,635      65,808
  Reuse Division                         2,400                      250       1,000                            3,650         363       4,013
  Utilities Admin                        1,000                      200       1,200                            2,400         388       2,788

  Subtotal: Utilities Fund              26,400            0       4,850     100,870           0    7,373     139,493      17,413     156,906



TOTAL EXPENSE                          182,224      12,000      36,600      515,372           0   10,873     753,569      88,873     845,942


  M&R and Operating Supplies are budgeted directly in departments.
  Allocation of Fleet Maintenance Labor is based on prior and current year expenditure history.




     ________________________________________________________________________________________________________________
                                                                          page 35
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                                 LAKES CONSERVATION
ADOPTED - ORDINANCE 2008-34                                 Activity 537 - CONSERVATION



001-537-100 LAKES CONSERVATION                              EXPENDITURE HISTORY                                FY08'09 BUDGET
                                                    06'07     9/30/07      07'08     6/30/08
CLASSIFICATION                                   BUDGET      ACTUAL     BUDGET          YTD    Change          DESCRIPTION

Operating Expense
331-100   Prof Servs Engineering                                                                               Prof Servs Engineering
331-900   Prof Servs - Other                                                                             6,500 Prof Servs - Other
334-600   Contract Servs - Mowing                                                                        5,000 Contract Servs - Mowing
344-400   Rents & Leases - Heavy Equipment                                                               4,000 Rents & Leases - Heavy Equipment
346-333   M&R - Stormwater                                                                                     M&R - Stormwater
346-334   M&R - Manholes                                                                                       M&R - Manholes
349-410   Permitting                                                                                     3,500 Permitting
352-800   Operating Supplies - Chemicals                                                                 4,000 Operating Supplies - Chemicals
354-300   Training & Education                                                                                 Training & Education
Subtotal: Operating Expense                             0          0          0           0             23,000 Subtotal: Operating Expense


Capital Outlay


Subtotal: Capital Outlay                                                                                       Subtotal: Capital Outlay


Summary Amendment Ord 2007-57


TOTAL OPERATING EXPENSE                                 0          0          0           0             23,000 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

          EFFECTIVE 10/1/06 STORMWATER DIVISION IS INCLUDED IN FUND 102.




   ____________________________________________________________________________________________________________________
                                                                           page 36
CITY OF LAKE WALES                                       GENERAL FUND 001                                                                9/22/2008
2008-2009 ANNUAL BUDGET                                  Function 510 - GENERAL GOVERNMENT                              INFORMATION SERVICES
ADOPTED - ORDINANCE 2008-34                              Activity 519 - OTHER GENERAL GOVERNMENT                             GOALS & OBJECTIVES




City Manager's Office
Support Services Division/Information Services
The Information Services division provides support to other departments in their use of information technology. The division
designs, implements, and maintains all pieces of the City's information technology infrastructure, ensuring uninterrupted
access to vital management information. The division is responsible for safeguarding the integrity of the City's critical data
against accidental or intentional loss.


RESPONSIBILITIES
Maintain 118 personal computers and 14 servers across nine different City office buildings
Maintain 73 laptop computers
Maintain continuous network connectivity between three local-area networks and six remote-access sites
Maintain copier support for 13 copiers
Maintain City's web and e-mail server, data server, accounting server, and Police and Fire Department servers
Maintain triple-redundancy (real-time, network image, and tape) backups of all critical data
Maintain City wired telephone systems
Maintain contracts for mobile voice, pager and Internet service for field departments
Maintain accounting information systems for Finance Department
Coordinate with vendors to ensure timely delivery of all required goods and services to operate the IS division
Provide help-desk support to all users of the City's information infrastructure


FY 08'09 GOALS & OBJECTIVES
Goal: Maximize web sites and applications for remote offices.
Objectives:
  M Replace outdated web server and implement a secure remote application server for remote site productivity.

Goal: Maximize security of information.
Objectives:
  M Enhance auditing procedures for network access and security.
  M Develop periodic information security risk assessments for the purpose of determining areas of vulnerability and initiate
    remediation.

Goal: Enhance City's network performance.
Objectives:
  M Replace Microsoft Office applications with a cost-effective open source solution.
  M Impllement network roaming profiles for all city computer users.
  M Implement network monitoring software to maximize server uptime




PERFORMANCE HIGHLIGHTS
  M Replaced slow DSL link between Fire and Police departments with fault tolerant fiber optic cable.
  M Upgraded network backbone between servers from 100 mbps to 1000 mbps.
  M Replace city e-mail server with fault tolerant rack mount server.
  M Replaced financial application server with fault tolerant rack mount server.
  M Upgraded Fire Department incident reporting software to the latest versions and utilized fiber optic
    cable connections to enhance performance.
  M Authored and implemented a city-wide inventory program.




              ________________________________________________________________________________________________________________________
                                                                      page 37
CITY OF LAKE WALES                                      GENERAL FUND 001                                                                9/22/2008
2008-2009 ANNUAL BUDGET                                 Function 510 - GENERAL GOVERNMENT                                INFORMATION SERVICES
ADOPTED - ORDINANCE 2008-34                             Activity 519 - OTHER GENERAL GOVERNMENT                             GOALS & OBJECTIVES




City Manager's Office
Support Services Division/Information Services

PERFORMANCE MEASURES
                                                                                                                *YTD 5/31/08
                                                           2003/04      2004/05       2005/06       2006/07      2007/08*
     Up time of servers                                   99.40%        99.00%        99.90%    97.00%    97.00%
     Security of information                              medium         high        very high very high very high
     Workstations maintained                                76            111           111       116       116
     Laptop computers maintained                            34            42            42        51        51
     Servers maintained                                      7             7             9        10        10
     Copiers for which support is provided                  12            12            12        12        12

                                                           2003/04      2004/05       2005/06       2006/07      2007/08*
     Employee Safety
       Preventable Accidents                                  0             0            0             0             0
       Non-preventable Accidents                              0             0            0             0             0
       Vehicle Accidents                                      0             0            0             0             0
       Workers' Comp Injuries                                 0             0            0             0             0




             ________________________________________________________________________________________________________________________
                                                                     page 38
CITY OF LAKE WALES                                       GENERAL FUND 001                                                                 9/22/2008
2008-2009 ANNUAL BUDGET                                  Function 510 - GENERAL GOVERNMENT                              INFORMATION SERVICES
ADOPTED - ORDINANCE 2008-34                              Activity 519 - OTHER GENERAL GOVERNME                                OPERATING BUDGET



001-519-300 INFORMATION SERVICES                         EXPENDITURE HISTORY                                  FY08'09 BUDGET
                                               06'07      9/30/07 07'08        6/30/08
CLASSIFICATION                               BUDGET      ACTUAL BUDGET            YTD      Change             DESCRIPTION

Personal Services
112-000   Regular Salaries                     73,535     76,004      94,330   67,937       -415     93,915   Regular Salaries
113-700   Cell Phone Allowance                    130                      0      140                   910   Cell Phone Allowance
114-100   Overtime                                  0        564           0      331                     0   Overtime
121-000   F.I.C.A. Taxes                        5,635      5,862       7,216    5,222       +39       7,255   F.I.C.A. Taxes
122-100   Retirement - General Pension          3,661      3,831       6,971    4,857       -973      5,998   Retirement - General Pension
123-100   Life Insurance                          248        144         320      209        -1         319   Life Insurance
123-200   Health Insurance                     15,190     20,202      13,512   10,134      -1,758    11,754   Health Insurance
124-000   Workers' Compensation                 3,323      2,326       4,180    3,135      +303       4,483   Workers' Compensation
125-000   Unemployment Compensation                        1,894                                              Unemployment Compensation
Subtotal: Personal Services                  101,722 110,827 126,529           91,965      -1,895   124,634 Subtotal: Personal Services
          PERSONNEL SCHEDULE                             Number Paygrade Annual                     ACTUAL
          Network Administrator                             1         206      61,802                61,802
          Computer Technician                               1         117      32,113                32,113
                                       Total Positions      2            Total Salaries              93,915

001-519-300 INFORMATION SERVICES                         EXPENDITURE HISTORY                                  FY08'09 BUDGET
                                               06'07      9/30/07 07'08        6/30/08
CLASSIFICATION                               BUDGET      ACTUAL BUDGET            YTD      Change             DESCRIPTION

Operating Expenses
334-408 Contract Services - Software                         330                             0              Contract Services - Software
334-415 Contract Services - Outsourcing        12,000     12,925      12,000       9,144   -4,000     8,000 Contract Services - Outsourcing
340-240 Lodging & Meals                           300        990           0               +800         800 Lodging & Meals
346-411   M&R Network                           6,591                  8,591       8,742             12,700 M&R Network
347-200   Printing - Forms                                                 0                                Printing - Forms
349-410   Permits, Licenses                                     14     3,500               -3,500         0 Permits, Licenses
349-900   Other Miscellaneous Charges                                               136                     Other Miscellaneous Charges
352-405   Operating Supplies - Printer                                     0        178      0              Operating Supplies - Printer
352-406   Operating Supplies - Computer         1,000      1,708       1,000                -500        500 Operating Supplies - Computer
352-500   Operating Supplies - Tools              500        343         500        460      0          500 Operating Supplies - Tools
352-900   Operating Supplies - Misc                                        0          4      0              Operating Supplies - Misc
354-100   Books & Subscriptions                   400                      0                 0            0 Books & Subscriptions
354-200   Memberships                             125           125      125                 0          125 Memberships
354-300   Training and Education                  500           395    1,000       1,970   +970       1,970 Training and Education
354-600   Tuition Aid                           1,500                  1,500         330   -1,500         0 Tuition Aid
431-134   Prof Serv - HR                          100                      0                 0            0 Prof Serv - HR
434-134   Contract Sevs - HR                        0                      0                 0            0 Contract Sevs - HR
446-191   M&R Fleet                               250        328         250         74                 250 M&R Fleet
452-191   Operating Supplies - Veh/Equip           25         55          50                             50 Operating Supplies - Veh/Equip
452-291   Operating Supplies - Fuel               120        518         400        649                 950 Operating Supplies - Fuel
441-193   Postage                                  42         29          10                 0           10 Postage
441-293   Telecommunications                    2,347      1,667       2,784       1,580   -1,206     1,578 Telecommunications
444-193   Leases - Copier                           0        328         518         218     0          518 Leases - Copier
444-293   Leases - Other IS                        12                      0                              4 Leases - Other IS
446-193   M&R - Computers/Printers                                         0                            200 M&R - Computers/Printers
446-393   M&R - Other IS                        6,488      2,469         143         99      0          143 M&R - Other IS
449-193   Copier Metering Chgs                     10         12          14          1      0           14 Copier Metering Chgs
452-193   Operating Supplies - Printer                                   102                            260 Operating Supplies - Printer
452-293   Operating Supplies - Software           862                  2,300                 0        2,300 Operating Supplies - Software
452-393   Operating Supplies - Other IS                                    0                              0 Operating Supplies - Other IS
452-493   Operating Equipment - IS              2,000      6,995       3,275        374    -1,025     2,250 Operating Equipment - IS
451-196   Paper Supplies                          100          8          20          9      0           20 Paper Supplies
452-196   Operating Supplies - Office             100         43          40          7     -10          30 Operating Supplies - Office
Subtotal: Operating Expenses                   35,372     29,282      38,122   23,975      -4,950    33,172 Subtotal: Operating Expenses



                 ________________________________________________________________________________________________________________________
                                                                         page 39
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                     9/22/2008
2008-2009 ANNUAL BUDGET                                   Function 510 - GENERAL GOVERNMENT                                INFORMATION SERVICES
ADOPTED - ORDINANCE 2008-34                               Activity 519 - OTHER GENERAL GOVERNME                                   OPERATING BUDGET



001-519-300 INFORMATION SERVICES                          EXPENDITURE HISTORY                                   FY08'09 BUDGET
                                                  06'07    9/30/07 07'08         6/30/08
CLASSIFICATION                                  BUDGET    ACTUAL BUDGET             YTD     Change              DESCRIPTION

Capital Outlay
664-200 C/O Computers                            15,000    12,263     5,000        4,832                5,000 C/O Computers
664-900 C/O Other                                                                    119                      C/O Other
Subtotal: Capital Outlay                         15,000    12,263     5,000        4,951      0         5,000 Subtotal: Capital Outlay

Subtotal before Allocations                     152,094 152,372 169,651 120,891             -6,845    162,806 Subtotal before Allocations

912-191   Labor Chgs - Fleet                         46       202          0          36      +269        269   Labor Chgs - Fleet
945-195   Insurance - Casualty & Liability        7,775     8,143      8,620       6,466    +898        9,518   Insurance - Casualty & Liability
999-106   Allocation to Police Forf Fund              0                    0                                0   Allocation to Police Forf Fund
999-110   Allocation to City Commission            -143       -87       -176        -335                  -98   Allocation to City Commission
999-116   Allocation to Law Enf Grant Fund            0                    0                                0   Allocation to Law Enf Grant Fund
999-121   Allocation to City Manager             -2,938     -1,428    -2,093        -852               -1,606   Allocation to City Manager
999-122   Allocation to City Clerk                 -535       -254      -399        -177                 -286   Allocation to City Clerk
999-131   Allocation to Finance                  -1,750     -1,063    -1,451        -763               -1,195   Allocation to Finance
999-134   Allocation to Human Resources            -644       -338      -328        -294                 -380   Allocation to Human Resources
999-150   Allocation to Planning & Zoning          -950     -1,327    -1,469        -745               -1,492   Allocation to Planning & Zoning
999-191   Allocation to Fleet Maint              -1,113     -1,249    -2,117        -401               -1,405   Allocation to Fleet Maint
999-192   Allocation to Facilities Maint            -16       -111      -206                             -125   Allocation to Facilities Maint
999-197   Allocation to Support Servs Adm          -371     -1,480    -1,844        -661               -1,664   Allocation to Support Servs Adm
999-198   Allocation to Muncipal Adm Bldg             0                    0                                0   Allocation to Muncipal Adm Bldg
999-212   Allocation to Police Dept             -28,590    -22,093   -31,234    -13,999               -25,553   Allocation to Police Dept
999-215   Allocation to Community Policing                                                               -818   Allocation to Community Policing
999-222   Allocation to Fire Dept                -3,720     -2,185    -2,686      -4,413               -2,458   Allocation to Fire Dept
999-241   Allocation to Bldg Permits/Insp        -2,336       -928    -1,629        -527               -1,043   Allocation to Bldg Permits/Insp
999-250   Allocation to Disaster Response        -1,035                    0                                    Allocation to Disaster Response
999-391   Allocation to Cemetery                   -312       -12        -26         -18                  -14   Allocation to Cemetery
999-396   Allocation to Public Servs Adm           -384      -804     -1,431        -343                 -905   Allocation to Public Servs Adm
999-420   Allocation to Airport                       0                    0                                0   Allocation to Airport
999-710   Allocation to Library                    -117      -609       -767        -227                 -685   Allocation to Library
999-392   Allocation to Parks Div                   -63                    0        -174                    0   Allocation to Parks Div
999-722   Allocation to Recreation Facilities      -239        -37       -75         -18                  -41   Allocation to Recreation Facilities
999-731   Allocation to Depot                    -1,266     -1,379    -2,046        -643                    0   Allocation to Depot
999-796   Allocation to Recreation Services         -41       -630         0        -335                    0   Allocation to Recreation Services
999-441   Allocation to Streets Div                -223       -214      -168        -343                 -240   Allocation to Streets Div
999-592   Allocation to Economic Dev               -226       -302      -427        -236                 -402   Allocation to Economic Dev
999-593   Allocation to Community Dev              -226        -55       -91         -55                 -818   Allocation to Community Dev
999-242   Allocation to Code Enforcement         -1,296       -727      -838        -186                 -818   Allocation to Code Enforcement
999-361   Allocation to Water Div                -1,055       -855      -974        -742                 -962   Allocation to Water Div
999-362   Allocation to Wastewater Div           -1,284     -1,222      -955        -868               -1,374   Allocation to Wastewater Div
999-364   Allocation to Utilities Adm            -1,612     -1,769    -1,532        -899               -1,989   Allocation to Utilities Adm
999-366   Allocation to Utility Billing          -1,107       -949    -1,322      -1,088               -1,067   Allocation to Utility Billing
          Undistributed Labor Charged
Summary Amendment Ord 2007-57                    13,100

TOTAL EXPENDITURES                              119,423 118,610 121,987          98,051      +3,169   125,156 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                 Percent Change
                      Capital Outlay Detail                                    FY 07'08 to FY 08'09
          System upgrades                         5,000                        Personnel      -1.5%
                                                                               Operating     -13.0%
           Total Capital Outlay                   5,000                        Cap Outlay
                                                                               Total          -4.0%




                 ________________________________________________________________________________________________________________________
                                                                         page 40
CITY OF LAKE WALES                   GENERAL FUND 001                                                                                                                                                        9/22/2008

2008-2009 ANNUAL BUDGET              Function 510 - GENERAL GOVERNMENT                                                                                                                       INFORMATION SERVICES
ADOPTED - ORDINANCE 2008-34          Activity 519 - OTHER GENERAL GOVERNMENT                                                                                                            CHARGES TO DEPARTMENTS
                                                                                                                                                                                                       SUMMARY


001-519-300 INFORMATION SERVICES
                                                                                     CHARGES BUDGETED & RECORDED IN DEPARTMENTS
                                     434-193    441-193   441-293    444-193   444-293   446-193     446-293    446-393    449-193    452-193   452-293    452-393    452-493     Subtotal      912-193
                                                                                                                            Copier
                                     Contract                        Leases    Leases     M&R          M&R       M&R                  Op Sup    Op Sup     Op Sup     Operating   Operating    Work Order
                                                Postage   Telecomm                                                         Metering                                                                       Total Charges
                                     Servs IS                        Copiers   Other IS Computers     Radios    Other IS              Printer   Software   Other IS    Equip      Expense        Labor
  Department                                                                                                                Chgs
  City Commission                                 1,281       421      1,815        80                                          400                                                   3,997            98        4,095
  City Manager                                      300       940      1,470       119                                96        500       500                   50                    3,975         1,606        5,581
  City Clerk                                        503       337        158        41       120                      48         61       204                                         1,472           286        1,758
  Finance                              5,100      3,146     1,571      2,366     1,249       100                     285        935       100                                        14,852         1,195       16,047
  Human Resources                      1,200        252       576        921       100                                95        355       204                   50                    3,753           380        4,133
  Planning & Zoning                    1,000        450       350        417       238                               143        400       500                                         3,498         1,492        4,990
  Fleet Maintenance                    2,100         24     1,753                   10                                48          6        50     3,000                               6,991         1,405        8,396
  Facilities Maintenance                                      127                             25                      48         13                             50                      263           125          388
  Information Services                               10     1,578        518         4       200                     143         14       260     2,300                 2,250         7,277                      7,277
  Support Services                     1,206        200     2,076                   79       120                     143        200       375                                         4,399        1,664         6,063
  Municipal Adm Bldg                                                                                                                                                                      0            0             0
  PD - Operations                     13,980        945    43,071      2,601       417       864                  2,033       1,107     1,980     2,500        900                   70,398       25,553        95,951
  Fire Dept                            1,360         25     5,114      1,166        10       250        1,000       333         200       750                  400                   10,608        2,458        13,066
  Building Permits & Insp              1,206        685     2,000      1,256       272                    300       350         300                             50                    6,419        1,043         7,462
  Public Services Admin                              50       230        337        20                               95         185       204                  200                    1,321          905         2,226
  Cemetery Division                                 100       995                   40                               25          80                                       650         1,890           14         1,904
  Library                                         1,400     1,800                  556                              400         300     1,000                           1,500         6,956          685         7,641
  Parks Division                         700         13       290                    5                    300        48          75                            200                    1,631            0         1,631
  Recreation Facilities                              25       750                   10                                           10                                                     795           41           836
  Recreation Services                                                                                                                                                                     0            0             0
  Depot                                                                                                                                                                                   0            0             0

  Subtotal: General Fund              27,852      9,409    63,979     13,025     3,250     1,679        1,600     4,333       5,141     6,127     7,800      1,900      4,400       150,495        38,949     189,444
  Streets Div                            700         25     1,744                   10                    300         48         60                            200                    3,087           240        3,327
  Economic Development                              800       195        700       357                                48        360       820                                         3,280           402        3,682
  Community Policing                                        1,200                                                                                                       4,000         5,200           818        6,018
  Code Enforcement                                2,400       140        157       953                                95        100       500                           2,000         6,345           818        7,163
  Books by Mail                                  66,535                                                                                   600                                        67,135             0       67,135
  Police Forfeiture Fund                                                                                                                                                                  0             0            0
  Law Enforcement Grant Fund                                                                                                                                                              0             0            0
  Subtotal: Special Revenue Funds        700     69,760     3,279        857     1,320         0          300        191        520     1,920          0       200      6,000        85,047         2,278       87,325
  Water Div                            1,000      1,750     4,810                  371                    300        143                  204                  200      1,500        10,278           962       11,240
  Wastewater Div                         700        500     3,500        390       198                    300        190        340       500                  200        300         7,118         1,374        8,492
  Reuse Div                                                                                                                                                                               0             0            0
  Utilities Admin                      1,206        392     1,246        911      156                     300        143        500       360                  200                    5,414         1,989        7,403
  Utility Billing/Customer Service    16,596     39,690     1,835      1,134      323                     300        190        900       102                  260                   61,330         1,067       62,397
  Airport                                           245                            97                                            14                                                     356             0          356
  Subtotal: Enterprise Funds          19,502     42,577    11,391      2,435     1,145         0        1,200        666      1,754     1,166          0       860      1,800        84,496         5,393       89,889


  TOTAL EXPENSE                       48,054 121,746       78,649     16,317     5,715     1,679        3,100     5,190       7,415     9,213     7,800      2,960     12,200       320,038        46,619     366,657


                                                                                                   page 41
CITY OF LAKE WALES                                                                                                 GENERAL FUND 001                                                                                                                                                                9/22/2008
2008-2009 ANNUAL BUDGET                                                                                            Function 510 - GENERAL GOVERNMENT                                                                                                         INFORMATION SERVICES
ADOPTED - ORDINANCE 2008-34                                                                                        Activity 519 - OTHER GENERAL GOVERNMENT                                                                                                CHARGES TO DEPARTMENTS
                                                                                                                                                                                                                                                                           DETAIL
001-519-300 INFORMATION SERVICES
                                                                                                                   CHARGES BUDGETED & RECORDED IN DEPARTMENTS
                                                                                                                                                                                                                                                                           Subtotal
                               Contr Serv Contr Serv             Telecom    Telecom   Telecom   Telecom   Mobile   Leases   Leases    M&R       M&R       M&R         M&R      Copier    Op Sup    Op Sup     Op Sup   Op Sup     Fax                             Other    Operating
                                                       Postage                                                                                                                                                                             Printers   Computers                        IS Labor   Total Expense
Department                     Software     Other                Cellular    Data        LD      Local     Data    Copier   Postage   Radio    Desktop   Other IS   Telephone Metering   Printer   Software   Radios    FAX     Machines                          Equip    Expense
City Commission                                          1,281                   50        35       336             1,815        80                                               400                                                                                        3,997          98          4,095
City Manager                                               300                  144       112       684             1,470       119                                      96       500        500                           50                                                3,975       1,606          5,581
City Clerk                                                 503                   69        40       228               158        41                120                   48        61        204                                                                             1,472         286          1,758
Finance                           5,100                  3,146                  171       200     1,200             2,366     1,249                100                  285       935        100                                                                            14,852       1,195         16,047
Human Resources                   1,200                    252                   69        87       420               921       100                                      95       355        204                           50                                                3,753         380          4,133
Planning & Zoning                 1,000                    450                   62        80       208               417       238                                     143       400        500                                                                             3,498       1,492          4,990
Fleet Maint                       2,100                     24       480        540       109       624                          10                                      48         6         50     3,000                                                                   6,991       1,405          8,396
Facilities Maint                                                                 30        40        57                                             25                   48        13                                      50                                                  263         125            388
Information Services                                        10                1,280        70       228               518         4                200                  143        14        260     2,300                                                         2,250     7,277                      7,277
Support Services                  1,206                    200       820         71        75       390      720                 79                120                  143       200        375                                                                             4,399       1,664          6,063
Municipal Adm Bldg
PD - Operations                 13,980                     945                3,136     1,103     7,152   31,680    2,601       417                864       324      1,709     1,107     1,980      2,500       800      100                                               70,398     25,553          95,951
Fire Dept                        1,360                      25                  974       280     1,920    1,940    1,166        10    1,000       250                  333       200       750                  350       50                                               10,608      2,458          13,066
Building Permits & Insp          1,206                     685                  206       644     1,150             1,256       272      300                  65        285       300                                      50                                                6,419      1,043           7,462
Public Services Admin                                       50                   70        40       120               337        20                                      95       185        204                 200                                                         1,321        905           2,226
Cemetery Division                                          100                  480        35       480                          40                                      25        80                                                                      650               1,890         14           1,904
Library                                                  1,400                            820       980                         556                                     400       300     1,000                                                          1,500               6,956        685           7,641
Parks Division                      700                     13                             50       240                           5      300                             48        75                            200                                                         1,631                      1,631
Recreation Facilities                                       25                                      750                          10                                                10                                                                                          795          41            836
Depot
Subtotal: Gen Fund              27,852                   9,409     1,300      7,352     3,820   17,167    34,340   13,025     3,250    1,600     1,679       389      3,944     5,141     6,127      7,800     1,550      350                            2,150     2,250 150,495       38,949        189,444
Streets Div                         700                     25                  480        40       504      720                 10      300                              48       60                            200                                                         3,087         240          3,327
Economic Dev                                               800                   35        40       120               700       357                                       48      360        820                                                                             3,280         402          3,682
Community Policing                                                            1,200                                                                                                                                                                      4,000               5,200         818          6,018
Code Enforcement                                        2,400                              70        70               157       953                                       95      100        500                                                         2,000               6,345         818          7,163
Books by Mail                                          66,535                                                                                                                                600                                                                            67,135                     67,135
Police Forfeiture Fund
Law Enf Grant Fund
Subtotal: Sp Rev Funds              700                69,760                 1,715       150       694      720      857     1,320      300                            191       520     1,920                  200                                     6,000              85,047       2,278         87,325
Water Div                         1,000                  1,750       960        240       210     1,600    1,800                371      300                            143                  204                 200                           750         750              10,278         962         11,240
Wastewater Div                      700                    500                  540       210     1,550    1,200      390       198      300                            190       340        500                 200                                                 300     7,118       1,374          8,492
Reuse Div
Utilities Admin                   1,206                   392                    96        70     1,080               911       156      300                            143       500        360                 200                                                         5,414       1,989          7,403
Utility Billing/Customer Srv      1,206    15,390      39,690        480        100       175     1,080             1,134       323      300                            190       900        102                 260                                                        61,330       1,067         62,397
Airport                                                   245                                                                    97                                                14                                                                                          356                        356
Subtotal: Enterprise Funds        4,112    15,390      42,577      1,440        976       665     5,310    3,000    2,435     1,145    1,200                            666     1,754     1,166                  860                           750         750       300    84,496       5,393         89,889
TOTAL EXPENSE                   32,664     15,390 121,746          2,740    10,043      4,635   23,171    38,060   16,317     5,715    3,100     1,679       389      4,801     7,415     9,213      7,800     2,610      350                  750       8,900     2,550 320,038       46,619        366,657
                                                                                                                                                page 42
CITY OF LAKE WALES                                       GENERAL FUND 001                                                                9/22/2008
2008-2009 ANNUAL BUDGET                                  Function 510 - GENERAL GOVERNMENT                                               FINANCE
PROPOSED                                                 Activity 513 - FINANCE & ADMINISTRATIVE                             GOALS & OBJECTIVES




Finance Department
Bridget Denihan, Interim Finance Director

The Finance Department is responsible for processing, recording, and reporting the City's financial activities. The Department
is responsible for ensuring that purchases and expenditures are properly processed and are in accordance with budgetary
accountability. The Finance Director is responsible for maintaining financial records based on standards prescribed by the
Governmental Accounting Standards Board (GASB) and preparing financial statements in conformity with general accepted
accounting principles (GAAP). The Director also supervises the Accounting and Utility Billing/Customer Service Divisions.


RESPONSIBILITIES
Accounting                                               Utility Billing/Customer Service
Financial Reporting                                      Monthly Billing
Cash Management                                          Collections
Financial Planning                                       Cash Receipts & Daily Deposits
Accounts Payable                                         Work Order Monitoring & Closing
Payroll                                                  Review, Approve and Process Account Adjustments
Procurement                                              Initiation/termination of Utilities Services
Business Tax                                             Maintenance of Utility Customer Records
Grants Administration


ORGANIZATIONAL CHART




                                             Finance Director



                                                            UTILITY BILLING &               WASTE DISPOSAL
                             ACCOUNTING
                                                            CUSTOMER SVC                        ADMIN


                               Accounting                     Customer Service
                               Manager (1)                      Manager (1)


                 Accountant (1)                                  Accountant I
                                                                     (1)
                Accounts Payable
                Administrator (1)
                                                               Cashier/Customer
                                                               Service Clk (3.75)
                Accounting Clerk
                      (.5)
                     (.25)




              ________________________________________________________________________________________________________________________
                                                                      page 43
CITY OF LAKE WALES                                       GENERAL FUND 001                                                                9/22/2008
2008-2009 ANNUAL BUDGET                                  Function 510 - GENERAL GOVERNMENT                                               FINANCE
PROPOSED                                                 Activity 513 - FINANCE & ADMINISTRATIVE                               GOALS & OBJECTIVES




Finance Department
Accounting Division

FY 08'09 GOALS & OBJECTIVES
Goal: Provide accurate and timely financial information.
Objectives:
  M Process encumbrances, purchases, and expenditures on a timely basis.
  M Provide monthly financial statements.
  M Expedite year-end reconciliation and closing.

Goal: Implement paperless vendor payments.
Objectives:
  M   Develop policy and procedures for ACH payments.
  M   Coordinate programming requirements between bank and software provider.
  M   Test system.
  M   Develop vendor application form.
  M   Contact vendors.
  M   Implement paperless vendor payment system.
  M   Enroll a minimum of 50% of vendors in year one of program.

Goal: Implement records management with retention schedules
Objectives:
  M Validate records for destruction
  M Clean and organize vault
  M Store all previous year's records in vault


PERFORMANCE HIGHLIGHTS
  M Closed out large FEMA projects for 2004 hurricanes
  M Payroll outsource project was completed and implemented on schedule.
  M In accordance with GASB 34, infrastructure was evaluated and recorded in City's financial records.

PERFORMANCE MEASURES
                                                                                                                *YTD 5/31/08
                                                           2003/04      2004/05       2005/06       2006/07      2007/08*
      Payroll checks issued                                1,300         1,143        1,345         1,071          800
      Payroll direct deposits                              3,457         3,584        3,933         3,980         2,448
      Average number of employees                           160           176          182           191           184
      Accounts payable checks                              5,133         5,093        4,784         5,036         3,181
      Checks returned requiring research                     0             0            0             0             0
      Business Tax receipts issued (approx)                1,395         1,243        1,299         1,204         1,025
      Funds maintained                                       17            17           17            17            17


                                                           2003/04      2004/05       2005/06       2006/07      2007/08*
      Employee Safety
        Preventable Accidents                                 0             0            0             0             0
        Non-preventable Accidents                             2             1            1             1             0
        Vehicle Accidents                                     0             0            0             0             0
        Workers' Comp Injuries                                2             1            1             1             0




              ________________________________________________________________________________________________________________________
                                                                      page 44
CITY OF LAKE WALES                                       GENERAL FUND 001                                                               9/22/2008
2008-2009 ANNUAL BUDGET                                  Function 510 - GENERAL GOVERNMENT                                              FINANCE
ADOPTED - ORDINANCE 2008-34                              Activity 513 - FINANCE & ADMINISTRATIVE                            OPERATING BUDGET



001-513-100 FINANCE                                      EXPENDITURE HISTORY                                FY08'09 BUDGET
                                              06'07       9/30/07 07'08      6/30/08
CLASSIFICATION                              BUDGET       ACTUAL BUDGET          YTD Change                  DESCRIPTION

Personal Services
112-000 Regular Salaries                     208,702 209,126 189,020 139,535 +16,129              205,149 Regular Salaries
113-000 Other Salaries - Temp                      0                               0                      Other Salaries - Temp
113-700 Cell Phone Allowance                     130               0               0                    0 Cell Phone Allowance
114-000 Overtime                               2,060   1,287   2,080     356     +21                2,101 Overtime
116-000 Compensated Absences Accrual           1,121               0               0                    0 Compensated Absences Accrual
121-000 F.I.C.A. Taxes                        16,133 16,119 14,629 10,695 +1,236                   15,865 F.I.C.A. Taxes
122-100 Retirement - General Pension          10,473 12,941 13,022     9,094    -406               12,616 Retirement - General Pension
123-100 Life Insurance                           709     547     641     509     +55                  696 Life Insurance
123-200 Health Insurance                      41,774 57,502 30,402 23,646 -5,425                   24,977 Health Insurance
124-000 Workers' Compensation                  1,961   1,372   1,969   1,477   +311                 2,280 Workers' Compensation
125-000 Unemployment Compensation                  0                               0                    0 Unemployment Compensation
Subtotal: Personal Services                  283,063 298,894 251,763 185,312            +11,921   263,684 Subtotal: Personal Services

         PERSONNEL SCHEDULE                              Number Paygrade Annual                   ACTUAL

         Finance Director                                  1.0      209      85,850                85,850
         Accounting Manager                                1.0      202      40,222                40,222
         Accountant                                        1.0      119      34,953                34,953
         Accounts Payable Administrator                    1.0      118      36,331                36,331
         Accounting Clerk                                  0.25     110      31,172                 7,793
                                       Total Positions     4.25        Total Salaries             205,149

001-513-100 FINANCE                                      EXPENDITURE HISTORY                                FY08'09 BUDGET
                                              06'07       9/30/07 07'08      6/30/08
CLASSIFICATION                              BUDGET       ACTUAL BUDGET          YTD Change                  DESCRIPTION

Operating Expenses
331-300 Prof Svc - Legal                                                         140        0               Prof Svc - Legal
331-350 Prof Svc - Actuarial                        0       1,000   10,000              -2,000      8,000   Prof Svc - Actuarial
334-900 Contract Services - Other                   0       2,469   15,000   12,059 +15,000        30,000   Contract Services - Other
340-220 Mileage - Meetings & Conf                 200                    0                  0           0   Mileage - Meetings & Conf
340-240 Lodging & Meals                         1,000        438         0       622        0           0   Lodging & Meals
340-290 Other Travel Reimbursements                50                    0        50        0           0   Other Travel Reimbursements
341-400 Freight                                   100                   50                  0          50   Freight
344-900 Leases - Other                            220        232       220       204        0         220   Leases - Other
346-150 M&R Equipment                               0                    0                  0           0   M&R Equipment
347-100 Printing - Stationery                       0                    0                  0           0   Printing - Stationery
347-200 Printing - Forms                          800       1,184    1,500       758      -300      1,200   Printing - Forms
349-003 Sales Tax Penalties                         0          42        0                  0           0   Sales Tax Penalties
349-500 Notary Premiums                             0                    0                  0           0   Notary Premiums
349-600 Legal Advertising                         100                  100                -100          0   Legal Advertising
349-900 Other Miscellaneous Chgs                   50                   50        10        0          50   Other Miscellaneous Chgs
352-900 Operating Supplies - Misc                 700        503       700        90      -200        500   Operating Supplies - Misc
354-100 Books & Subscriptions                     200                    0                  0           0   Books & Subscriptions
354-200 Memberships                                60        310       275       180        0         275   Memberships
354-300 Training and Education                  2,000        810       900       565      -900          0   Training and Education
354-600 Tuition Aid                             2,000                1,500              -1,500          0   Tuition Aid
431-134 Prof Servs - HR                            65          64        0         65    +100         100   Prof Servs - HR
434-134 Contract Servs - HR                        55          50        0         50     +50          50   Contract Servs - HR
434-193 Contract Services - IS                  5,100       4,035    5,100      4,035       0       5,100   Contract Services - IS
441-193 Postage                                 2,565       2,816    3,146      1,948       0       3,146   Postage
441-293 Telecommunications                      1,448       1,282    1,491        781     +80       1,571   Telecommunications
444-193 Leases - Copier                         1,806       1,548    2,366        871       0       2,366   Leases - Copier


            ________________________________________________________________________________________________________________________
                                                                      page 45
CITY OF LAKE WALES                                      GENERAL FUND 001                                                                      9/22/2008
2008-2009 ANNUAL BUDGET                                 Function 510 - GENERAL GOVERNMENT                                                     FINANCE
ADOPTED - ORDINANCE 2008-34                             Activity 513 - FINANCE & ADMINISTRATIVE                                   OPERATING BUDGET



001-513-100 FINANCE                                     EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                              06'07      9/30/07 07'08           6/30/08
CLASSIFICATION                              BUDGET      ACTUAL BUDGET               YTD Change                  DESCRIPTION

444-293 Leases - Other IS                         629       939          966         526     +283       1,249   Leases - Other IS
446-193 M&R - Computers/Printers                   40                      0                              100   M&R - Computers/Printers
446-393 M&R - Other IS                              0                    285                    0         285   M&R - Other IS
449-193 Copier Metering Chgs                      935       935          935         639        0         935   Copier Metering Chgs
452-193 Operating Supplies - Printer              305       286          100          45        0         100   Operating Supplies - Printer
452-293 Operating Supplies - Software           1,292                    100                  -100          0   Operating Supplies - Software
452-393 Operating Supplies - Other IS                                    120          42      -120          0   Operating Supplies - Other IS
452-493 Operating Equipment - IS                   0        309            0         328        0           0   Operating Equipment - IS
451-196 Paper Supplies                           700        516          700         415      -200        500   Paper Supplies
446-191 M&R - Veh/Equip                                                  250         123                  250   M&R - Veh/Equip
452-191 Operating Supplies - Veh/Equip                                    50           2        0          50   Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                  0          17         300          99      -205         95   Operating Supplies - Fuel
452-196 Operating Supplies - Office              800       1,252       1,500         976      -500      1,000   Operating Supplies - Office
Subtotal: Operating Expenses                  23,220      21,037   47,704        25,623     +9,488     57,192 Subtotal: Operating Expenses

Capital Outlay
664-900 C/O Other Equipment                         0                     0                     0           0 C/O Other Equipment
Subtotal: Capital Outlay                            0         0           0            0        0           0 Subtotal: Capital Outlay

Subotal before Allocations                   306,283 319,931 299,467 210,935 +21,409                  320,876 Subotal before Allocations


Allocations of Expense
912-191 Labor Chgs - Fleet                          0                      0         188        0           0 Labor Chgs - Fleet
912-193 Labor Chgs - IS                         1,749      1,063       1,451         763      -256      1,195 Labor Chgs - IS
945-195 Insurance - General Liability           4,981      5,217       5,247       3,935     +537       5,784 Insurance - General Liability
999-541 Allocation from Streets Div                                                  315
999-592 Allocation to CRA                     -13,024    -13,024   -12,533        -9,399              -13,653 Allocation to CRA
Subtotal: Allocations of Expense               -6,294     -6,744    -5,835        -4,198      -839     -6,674 Subtotal: Allocations of Expense


Summary Amendment Ord 2007-57                 12,100

TOTAL EXPENDITURES                           312,089 313,187 293,632 206,737                +20,570   314,202 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                      Percent Change
                                                                               FY 07'08 to FY 08'09

                                                                               Personnel     +4.7%
                                                                               Operating    +19.9%
                                                                               Cap Outlay

                                                                               TOTAL        +7.1%




            ________________________________________________________________________________________________________________________
                                                                        page 46
CITY OF LAKE WALES                                          GENERAL FUND 001                                                      9/22/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT         WASTE DISPOSAL
ADOPTED - ORDINANCE 2008-34                                 Activity 534 - GARBAGE/SOLID WASTE DISPOSALGOALS & OBJECTIVES




Finance Department
Waste Disposal Contract Administration
The City of Lake Wales currently has a franchise agreement with Florida Refuse, Inc. for provision of solid waste
service. Solid waste is picked up once per week utilizing automated pick-up, and yard waste is picked up once per
week for all residential customers. Curbside recycling is available to all residential customers for once per week
pickup. Commercial waste is picked up as arranged between commercial customers and Florida Refuse.
Administration of the contract with Florida Refuse is the responsibility of the Finance Department.


RESPONSIBILITIES
Provision of solid waste services per contract.


FY 08'09 GOALS & OBJECTIVES
Goal: Maximize contractor performance.
Objectives:
   M Closely monitor contractor performance and ensure contract compliance.
   M Track customer complaints and areas needing service and notify contractor.
   M Ensure that service needs are addressed satisfactorily on a timely basis.


PERFORMANCE MEASURES
   M Pilot program initiated for once-a-week fully automated service - 656 customers
   M Survey results: 195 customers returned the survey; 100 rated the service excellent; 85 rated the
     service good; and 10 rated the service poor




PERFORMANCE MEASURES
                                                                                                               * 5/31/08
                                                2003/04        2004/05            2005/06      2006/07         2007/08
      Residential Customers                     3,789           3,985             4,437         4,517           4,395




               ________________________________________________________________________________________________________________________
                                                                        page 47
CITY OF LAKE WALES                                     GENERAL FUND 001                                                             9/22/2008
2008-2009 ANNUAL BUDGET                                Function 530 - PHYSICAL ENVIRONMENT                               WASTE DISPOSAL
ADOPTED - ORDINANCE 2008-34                            Activity 534 - GARBAGE/SOLID WASTE DISPOSA                       OPERATING BUDGET



001-534-000 WASTE DISPOSAL                             EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                              06'07      9/30/07      07'08      6/30/08
CLASSIFICATION                             BUDGET       ACTUAL     BUDGET           YTD Change                 DESCRIPTION

Operating Expenses
334-001 Contract Services - Waste Disp     801,144      766,523    770,392     582,419    +69,988    840,380 Contract Services - Waste Disp
347-200 Printing - Forms                     1,800                   2,000                    0       2,000 Printing - Forms
349-999 Reconciling to Audit                                                                  0           0 Reconciling to Audit
Subtotal: Operating Expenses               802,944      766,523    772,392     582,419    +69,988   842,380 Subtotal: Operating Expenses


Capital Outlay
                                                   0          0           0           0       0            0
Subtotal: Capital Outlay                           0          0           0           0       0            0 Subtotal: Capital Outlay


Subtotal before Allocations                802,944      766,523    772,392     582,419    +69,988   842,380 Subtotal before Allocations


Summary Amendment Ord 2007-57               -37,300

TOTAL EXPENDITURES                         765,644      766,523    772,392     582,419    +69,988   842,380 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                      Change from prior year        +9.1%




                 ________________________________________________________________________________________________________________________
                                                                         page 48
CITY OF LAKE WALES                                            GENERAL FUND 001                                                                9/22/2008
2008-2009 ANNUAL BUDGET                                       Function 510 - GENERAL GOVERNMENT                              NON-DEPARTMENTAL
ADOPTED - ORDINANCE 2008-34                                   Activity 519 - OTHER GENERAL GOVERNME                             OPERATING BUDGET



001-519-900 NON-DEPARTMENTAL                                  EXPENDITURE HISTORY                             FY08'09 BUDGET
                                                    06'07      9/30/07 07'08        6/30/08
CLASSIFICATION                                    BUDGET      ACTUAL BUDGET            YTD Change             DESCRIPTION

Personal Services
125-000 Unemployment Compensation                   20,000                 17,000         0   +1,000   18,000 Unemployment Compensation
Subtotal: Personal Services                         20,000             0   17,000         0            18,000 Subtotal: Personal Services

Operating Expenses
331-900 Prof Servs - Other                                0                                      0            Prof Servs - Other
346-410 M&R Telephones                                          2,280                                         M&R Telephones
349-250 Bank Services Charges                       18,000     14,898      16,500   11,953 -1,500      15,000 Bank Services Charges
349-252 Loan Costs                                                                                            Loan Costs
349-700 Taxes                                                              11,000   10,784             11,000 Taxes
349-701 Fire Assessment - City                                                                   0            Fire Assessment - City
349-70x Fire Assessment - Citrus                                                                              Fire Assessment - Citrus
349-70x Fire Assessment - Other                                                                               Fire Assessment - Other
349-900 Line of Credit Issuance Costs                                                            0            Line of Credit Issuance Costs
349-900 Other Misc Expenses                         12,000     21,502       8,000      954 -2,000       6,000 Other Misc Expenses
349-525 Emergency Preparations                                  4,199                                         Emergency Preparations
Subtotal: Operating Expenses                        30,000     42,879      35,500   23,691    -3,500   32,000 Subtotal: Operating Expenses

Summary amendment 2004-34                           -6,800

TOTAL EXPENDITURES                                  43,200     42,879      52,500   23,691    -2,500   50,000 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                   Change from prior year -4.8%




              ________________________________________________________________________________________________________________________
                                                                             page 49
CITY OF LAKE WALES                              GENERAL FUND 001                                                        9/22/2008

2008-2009 ANNUAL BUDGET                         Function 510 - GENERAL GOVERNMENT                          COMMUNITY SERVICES
ADOPTED - ORDINANCE 2008-34                     Activity 519 - OTHER GENERAL GOVERNMENT                       GOALS & OBJECTIVES




Community Services Department
Anthony G. Otte, City Manager



ORGANIZATIONAL CHART



                                               COMMUNITY
                                                SERVICES




                        PLANNING &
                                                                       LIBRARY
                       DEVELOPMENT


                        Planning & Dev
                                                                    Library Director
                           Director

                         Assistant Planner
                                                                       Librarian               B-Mail
                                 (1)
                                                                          (4)            Librarian Asst (2)

                           Office Manager
                                                                   Library Specialist      Library Clerk
                                  (1)
                                                                           (1)                  (2)

                              Permit
                                                                      Cataloguer
                           Coordinator (1)
                                                                          (1)

                          Admin Assistant
                                                                   Librarian Assistant
                               (1)
                                                                           (6)


                           Building Official                         Library Clerk
                                                                          (2)

                               Building
                           Inspector (1.75)




  ___________________________________________________________________________________________________________________
                                                         page 50
CITY OF LAKE WALES                                        GENERAL FUND 001                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 510 - GENERAL GOVERNMENT                      PLANNING & ZONING
ADOPTED - ORDINANCE 2008-34                               Activity 515 - COMPREHENSIVE PLANNING                  GOALS & OBJECTIVES




Community Services/Planning & Development Department
Planning & Zoning Division
The Planning and Zoning Division is responsible for long and short-range planning and implementation of the City's land use
and development regulations. It is the mission of the Planning and Zoning Division to assist the public with land use issues and
to direct and encourage quality community development by administering ordinances and adopted regulations in a fair and
equitable manner, encouraging development in a manner that is consistent with the City of Lake Wales Comprehensive Plan.


RESPONSIBILITIES
Comprehensive planning
Site reviews
Annexation
Zoning and land uses
Development plans
Planning and Zoning Board, Board of Appeals
Board of Zoning Adjustments and Appeals
Agenda preparation for site plan approvals; preliminary and final plat approvals; comprehensive
   plan amendments; and zoning ordinance amendments, variances, and appeals

FY 08'09 GOALS & OBJECTIVES
Goal: Geographic Information System (GIS).
Objectives:
   M Continue development of Geographic Information System. Create layers within system for land use maps.
   M Install programs on GIS computer and train personnel on use.
   M Create full-sized Zoning and Future Land Use Maps.

Goal: Compliance with 2005 Growth Management Act.
Objectives:
   M   Adopt updated Capital Improvements Element of Comprehensive Plan; update annually.
   M   Implement school concurrency requirements.
   M   Adopt water supply plan and related elements of Comprehensive Plan.
   M   Adopt into Comprehensive Plan a Future Roadway May based upon East Polk Road Study.
   M   Evaluation and Appraisal Report - adopt September 2009.

Goal: Zoning Glitches/Department objectives
Objectives:
   M   Continue to fine tune the zoning ordinance and fill in missing sections.
   M   Review recommended Scenic Highway regulations and incorporate into City code as appropriate.
   M   Incorporate regulations as necessary to implement water supply plan.
   M   Continue development of procedures manual.
   M   Explore options for sign review in highly visible areas of downtown outside downtown historic district.

Goal: Develop Masterpiece Area Plan
Objectives:
   M Complete area plans for Masterpiece area with participation of property owners and developers.
   M Coordinate with other agencies and planning efforts to develop implementation component of plan.




  ___________________________________________________________________________________________________________________
                                                              page 51
CITY OF LAKE WALES                                     GENERAL FUND 001                                               9/22/2008

2008-2009 ANNUAL BUDGET                                Function 510 - GENERAL GOVERNMENT                    PLANNING & ZONING
ADOPTED - ORDINANCE 2008-34                            Activity 515 - COMPREHENSIVE PLANNING                GOALS & OBJECTIVES




Community Services/Planning & Development Department
Planning & Zoning Division
FY 08'09 GOALS & OBJECTIVES (cont)
Goal: Continue to improve departmental performance
Objectives:
   M Continue cross-training of personnel for development review and permitting.
   M Continue developing procedures to coordinate development review and inspection processes with public works
     departments.
   M Complete the reorganization and indexing of development plans and approvals.
   M Improve follow-up in site development process to ensure compliance with conditions of approval and code
     requirements.

Goal: Provide high quality staff support to boards.
Objectives:
   M Historic District Regulatory Board - Establish procedures for review of applications for certificates of
     appropriateness; train board members, develop additional review guidelines for downtown.
   M Continue educational and agenda review sessions with Planning Board members.
   M Initiate educational program for Board of Adjustment.
   M Continue staff support for Parks & Community Appearance Advisory Board; implement plan for upgrades to
     Kiwanis Park; continue plantings and other improvements to Lake Wailes Park; develop plans for community
     and neighborhood park systems; make recommendations for "premier streets" and city entrances; make
     recommendations for strengthening park maintenance.
   M Continue to liaison with Bicycle Pedestrian Advisory Commission to develop city-wide bicycle path and trail
     system and sidewalk extensions.



PERFORMANCE MEASURES
                                                                                                  *YTD 5/31/08
                                             2003/04       2004/05      2005/06*      2006/07       2007/08*
       Zoning amendments processed             15             0            0             11             5
       Comprehensive plan amendments
                                                7            28            6             11             5
       processed
       Preliminary plat approvals               9             5            0             9             4
       Final plat approvals                     3             3            1             3             6
       Site Plans - P&Z                                                                               10
       Site Plans - Admin                                                                              3
       Special permits                                                                                 7
       Variances                                                                                      14
       Annexations processed (in acres)      337.16         562           569           532           282

                                                                                                  *YTD 5/31/08
                                             2003/04       2004/05       2005/06      2006/07       2007/08*
       Employee Safety
         Preventable Accidents                  0             0            0             0              0
         Non-preventable Accidents              0             0            0             0              0
         Vehicle Accidents                      0             0            0             0              0
         Workers' Comp Injuries                 0             0            0             0              0




  ___________________________________________________________________________________________________________________
                                                           page 52
CITY OF LAKE WALES                                         GENERAL FUND 001                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 510 - GENERAL GOVERNMENT                                        PLANNING & ZONING
ADOPTED - ORDINANCE 2008-34                                Activity 515 - COMPREHENSIVE PLANNING                                         OPERATING BUDGET



001-515-000 PLANNING & ZONING                              EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                 06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                 BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                       112,876       108,951       115,028         86,191     +4,341    119,369 Regular Salaries
114-000 Overtime                                      0                            0                       0          0 Overtime
121-000 F.I.C.A. Taxes                            8,635         7,832         8,800         6,576       +332      9,132 F.I.C.A. Taxes
122-100 Retirement - General Pension              5,610         5,702         8,501         6,120      -1,339     7,162 Retirement - General Pension
123-100 Life Insurance                             383              252           389         334        +18        407 Life Insurance
123-200 Health Insurance                        15,190         20,202        13,512        10,134      -1,758    11,754 Health Insurance
124-000 Workers' Compensation                     1,050             735       1,185           889       +128      1,313 Workers' Compensation
Subtotal: Personal Services                    143,744       143,674       147,415        110,244     +1,722    149,137 Subtotal: Personal Services

        PERSONNEL SCHEDULE                                  Number        Paygrade        Annual                ACTUAL

        Planning Director                                     1.0           208            74,024                74,024
        Assistant Planner                                     1.0           203            45,345                45,345

                                         Total Positions      2.00                   Total Salaries             119,369

001-515-000 PLANNING & ZONING                              EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                 06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                 BUDGET         ACTUAL       BUDGET             YTD     Change              DESCRIPTION

Operating Expenses
331-500 Prof Serv - Planning                    10,000          9,100        10,400         2,975      -5,900     4,500 Prof Serv - Planning
331-900 Prof Serv - Other                          500                            500         700     +2,500      3,000 Prof Serv - Other
340-210 Mileage - Local                              50                            0                       0          0 Mileage - Local
340-240 Lodging & Meals                            300              341            0            60         0          0 Lodging & Meals
340-290 Other Travel Reimb                         100                             0                       0          0 Other Travel Reimb
347-900 Printing Other                             150               74           143           76        +7        150 Printing Other
349-420 Recording Fees                            1,000             445       1,500           755          0      1,500 Recording Fees
349-600 Legal Advertising                       10,000         10,421         9,000         5,852     +1,500     10,500 Legal Advertising
349-900 Other Miscellaneous Charges                200                             0                       0          0 Other Miscellaneous Charges
352-001 Operating Supplies - Furniture            1,000                            0                       0          0 Operating Supplies - Furniture
352-900 Operating Supplies - Misc                  300              451           200         169          0        200 Operating Supplies - Misc
354-100 Books & Subscriptions                      250               55            0                       0          0 Books & Subscriptions
354-200 Memberships                                500                            300         232          0        300 Memberships
354-300 Training and Education                     500              652           850         243       -850          0 Training and Education
431-134 Prof Servs - HR                               0              65            0                    +100        100 Prof Servs - HR
434-134 Contract Servs - HR                           0              79            0                    +100        100 Contract Servs - HR
434-193 Contract Services - IS                    4,525             500       2,100           500      -1,100     1,000 Contract Services - IS
441-193 Postage                                    275              262           336         317       +114        450 Postage
441-293 Telecommunications                         741              265           445         177        -95        350 Telecommunications
444-193 Leases - Copier                            213              751           417         278          0        417 Leases - Copier
444-293 Leases - Other IS                            79             190           103         142       +135        238 Leases - Other IS
446-193 M&R - Computers/Printers                     66                            0                                      M&R - Computers/Printers
446-393 M&R - Other IS                                0                           143                      0        143 M&R - Other IS
449-193 Copier Metering Chgs                       166              158           166         219       +234        400 Copier Metering Chgs
452-193 Operating Supplies - Printer               102              184           102                   +398        500 Operating Supplies - Printer
452-293 Operating Supplies - Software             2,681         1,500              0                       0          0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                                             110           40      -110          0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                  7,500         5,870              0                       0          0 Operating Equipment - IS
451-196 Paper Supplies                             300              268           250         102        +50        300 Paper Supplies
452-196 Operating Supplies - Office                500                            500           19      -500          0 Operating Supplies - Office
Subtotal: Operating Expenses                    41,998         31,631        27,565        12,856      -3,417    24,148 Subtotal: Operating Expenses




    ________________________________________________________________________________________________________________________
                                                                            page 53
CITY OF LAKE WALES                                             GENERAL FUND 001                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                        Function 510 - GENERAL GOVERNMENT                                         PLANNING & ZONING
ADOPTED - ORDINANCE 2008-34                                    Activity 515 - COMPREHENSIVE PLANNING                                       OPERATING BUDGET



001-515-000 PLANNING & ZONING                                  EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                       06'07       9/30/07     07'08        6/30/08
CLASSIFICATION                                       BUDGET       ACTUAL     BUDGET            YTD       Change              DESCRIPTION


Capital Outlay
664-200 C/O Computer Equipment                                                                                0              C/O Computer Equipment
664-400 C/O Office Equipment                                                                                  0              C/O Office Equipment
Subtotal: Capital Outlay                                  0             0          0                0         0           0 Subtotal: Capital Outlay

Subotal before Allocations                           185,742     175,305     174,980       123,100         -1,695   173,285 Subotal before Allocations

Allocations of Expense
912-193 Labor - IS                                      950         1,327      1,470               744      +22       1,492 Labor - IS
945-195 Insurance - Casualty & Liability               2,876        3012       3,232           2,424       +358       3,590 Insurance - Casualty & Liability
999-241 Alloc to Permits & Inspections               -33,508      -33,508    -35,675        -27,506        -430     -36,105 Alloc to Permits & Inspections
999-536 Alloc from Utilities Adm                          0         9,324     22,500        16,875                   22,500 Alloc from Utilities Adm
Subtotal: Allocations of Expense                     -29,682      -19,845     -8,473         -7,463          -49     -8,522 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57

TOTAL EXPENDITURES                                   156,060     155,460     166,507       115,637        -1,744    164,763 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                      Percent Change
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                             FY 07'08 to FY 08'09

                   Operating Equipment IS - Detail                                     Personnel          +1.2%
                                                                                       Operating         -12.4%
                                                                                       Cap Outlay
          Total Operating Equip IS                        0
                                                                                       TOTAL              -1.0%




    ________________________________________________________________________________________________________________________
                                                                             page 54
CITY OF LAKE WALES                                        GENERAL FUND 001                                              9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 520 - PUBLIC SAFETY                  PERMITS & INSPECTIONS
ADOPTED - ORDINANCE 2008-34                               Activity 524 - PROTECTIVE INSPECTIONS              GOALS & OBJECTIVES




Community Services/Planning & Development Department
Permits & Inspections Division
The Permits and Inspections Division protects the public health, safety and welfare by ensuring compliance with state and local
building codes. The Permits and Inspections Division is also charged with ensuring compliance with the City's zoning codes in
order to protect the character and maximize the value of neighboring properties. The Permits and Inspections Division is staffed
by the Building Official, a Building Inspector, an Office Manager, a Development Permit Coordinator, and an Administrative
Assistant.


RESPONSIBILITIES
Permits
Reviewing construction plans
Ensuring that proposed projects meet all applicable codes
Issuing all required permits

Inspections
Conducting inspections throughout the construction process
Ensuring that projects are constructed in accordance with
  approved plans and in a manner that complies with
  code regulations



FY 08'09 GOALS & OBJECTIVES
Goal: Continue to upgrade equipment.
Objectives:
   M Require drawings on disc (electronic media) for permanent records.
   M Obtain software to both view and print copies for inspections.
   M Purchase plotter/printer for inspection purposes.

Goal: Continue to build-out rear space in Municipal Administration Building for Building Division.
Objectives:
   M Provide windows and a rear entrance.
   M Build walls and install electrical and dropped ceiling, paint, carpet and other finish work.
   M Install computer and telephone cabling.

Goal: Increase department performance capacity.
Objectives:
   M Automatic phone inspection lines; provide recorded inspection results.
   M Hire additional inspector if projected workload takes place.
   M Hire additional permit technician if projected workload takes place.




  ___________________________________________________________________________________________________________________
                                                              page 55
CITY OF LAKE WALES                                       GENERAL FUND 001                                             9/22/2008

2008-2009 ANNUAL BUDGET                                  Function 520 - PUBLIC SAFETY                 PERMITS & INSPECTIONS
ADOPTED - ORDINANCE 2008-34                              Activity 524 - PROTECTIVE INSPECTIONS              GOALS & OBJECTIVES




Community Services/Planning & Development Department
Permits & Inspections Division

PERFORMANCE MEASURES
                                         *calendar year 1/1 to 12/31                              thru 5/31/08
                                              2004 *           2005 *     2006 *        2007*        2008
      Plan Reviews: Residential                532             551          106          253         256
      Plan Reviews: Commercial                 238             96           25           114         213
      Permits Issued                          1756            1622          256          768         366
      Inspections
         Construction                        5,700            8,407       2,298         3,968       1,743
         Occupational Licensing
         Inspections per month (avg)          475              701          575          331         217
      Certificates of Occupancy issued        54               347          117          99          37
      Case File                                                              2

                                            2003/04          2004/05     2005/06      2006/2007   2006/2007
      Employee Safety
        Preventable Accidents                   0                0          0             0            0
        Non-preventable Accidents               0                0          0             0            0
        Vehicle Accidents                       0                0          0             0            0
        Workers' Comp Injuries                  0                0          0             0            0




  ___________________________________________________________________________________________________________________
                                                               page 56
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                          9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 520 - PUBLIC SAFETY                                             PERMITS & INSPECTIONS
ADOPTED - ORDINANCE 2008-34                                 Activity 524 - PROTECTIVE INSPECTIONS                                       OPERATING BUDGET



001-524-100 PERMITS & INSPECTIONS                           EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                  06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL       BUDGET             YTD     Change               DESCRIPTION

Personal Services
112-000 Regular Salaries                        290,829        277,175      245,629        181,691     -33,745    211,884 Regular Salaries
113-700 Cell Phone Allowance                       1,820                       1,365           385                    910 Cell Phone Allowance
114-000 Overtime                                   2,575           973          500              51        +5         505 Overtime
116-000 Compensated Absences Accr                      0                              0                     0           0 Compensated Absences Accr
121-000 F.I.C.A. Taxes                           22,584         21,106        19,094        13,487      -2,775     16,319 F.I.C.A. Taxes
122-100 Retirement - General Pension             14,672         13,465        16,826        12,931      -3,575     13,251 Retirement - General Pension
123-100 Life Insurance                              995            261          833            809       -114         719 Life Insurance
123-200 Health Insurance                         53,170         70,615        40,536        30,402     -12,620     27,916 Health Insurance
124-000 Workers' Compensation                    26,911         23,178        25,525        19,144      -4,172     21,353 Workers' Compensation
125-000 Unemployment Compensation                      0                                                    0           0 Unemployment Compensation
Subtotal: Personal Services                     413,556        406,773      350,308        258,900      -57,451   292,857 Subtotal: Personal Services

         PERSONNEL SCHEDULE                                  Number        Paygrade        Annual                 ACTUAL
         Building Inspector                                    1.0           207           73,957                  73,957
         Building Inspector                                   0.75           119a          70,032                  52,524
         Office Manager                                        1.0           200           35,353                  35,353
         Development Permit Coordinator                        1.0           115           25,265                  25,265
         Administrative Assistant                              1.0           114           24,785                  24,785


                                          Total Positions      4.75                   Total Salaries              211,884


001-524-100 PERMITS & INSPECTIONS                           EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                  06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL       BUDGET             YTD     Change               DESCRIPTION
Operating Expenses
331-320 Prof Servs - Legal non-retainer                0                              0                     0           0 Prof Servs - Legal non-retainer
334-900 Contract Services - Other                      0                              0                     0           0 Contract Services - Other
340-240 Lodging & Meals                             750            210                0        590          0           0 Lodging & Meals
340-290 Other Travel Reimbursements                 100                               0                     0           0 Other Travel Reimbursements
347-200 Printing - Forms                           1,000           330          400                      -250         150 Printing - Forms
347-900 Printing Other                              250               96        150                        -50        100 Printing Other
349-410 Permitting Fees                                                               0                     0               Permitting Fees
349-490 Certifications                              200                         200            140        +50         250 Certifications
349-500 Notary Fees                                 150                               0                     0           0 Notary Fees
349-900 Other Miscellaneous Chgs                    100                         100                      -100           0 Other Miscellaneous Chgs
352-001 Operating Supplies - Furniture             2,000                              0                     0           0 Operating Supplies - Furniture
352-302 Operating Supplies - Buildings             3,500              1               0                     0           0 Operating Supplies - Buildings
352-500 Operating Supplies - Tools                  500                               0                     0           0 Operating Supplies - Tools
352-600 Operating Supplies - Uniforms               600               85        400                      -400           0 Operating Supplies - Uniforms
352-900 Operating Supplies - Misc                   500            145          500            227       -300         200 Operating Supplies - Misc
354-100 Books & Subscriptions                      1,000                              0                     0           0 Books & Subscriptions
354-200 Memberships                                 500            195          350            205       -100         250 Memberships
354-300 Training and Education                     2,500         1,418          500            886       -500           0 Training and Education
431-134 Prof Servs - HR                             200               65              0                     0           0 Prof Servs - HR
434-134 Contract Servs - HR                         150               50              0                     0           0 Contract Servs - HR
446-191 M&R Fleet                                  1,200           608         1,000         2,130     +1,000       2,000 M&R Fleet
452-191 Operating Supplies - Veh/Equip              400            173          200              88         0         200 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                  4,317         2,552         3,000         2,487     +1,565       4,565 Operating Supplies - Fuel
434-193 Contract Services - IS                     1,206           900         1,206           900          0       1,206 Contract Services - IS
441-193 Postage                                    1,000           782          699            642         -14        685 Postage
441-293 Telecommunications                         3,180         2,550         2,874         1,110       -874       2,000 Telecommunications



   ________________________________________________________________________________________________________________________
                                                                            page 57
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                            9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 520 - PUBLIC SAFETY                                               PERMITS & INSPECTIONS
ADOPTED - ORDINANCE 2008-34                                 Activity 524 - PROTECTIVE INSPECTIONS                                         OPERATING BUDGET



001-524-100 PERMITS & INSPECTIONS                           EXPENDITURE HISTORY                                               FY08'09 BUDGET
                                                  06'07         9/30/07     07'08            6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL     BUDGET                YTD       Change              DESCRIPTION

444-193 Leases - Copier                            1,460           751      1,256                   837        0       1,256 Leases - Copier
444-293 Leases - Other IS                            286            32        215                    24      +57         272 Leases - Other IS
446-293 M&R - Radios                                                                0                                    300 M&R - Radios
446-193 M&R - Computers/Printers                     300                            0                                         M&R - Computers/Printers
446-393 M&R - Other IS                             2,134         2,115        285                            +65         350 M&R - Other IS
449-193 Copier Metering Chgs                       1,135           507        500                   433     -200         300 Copier Metering Chgs
452-193 Operating Supplies - Printer                 200           371        200                   228     -200           0 Operating Supplies - Printer
452-293 Operating Supplies - Software              1,723                            0                          0           0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                384            32        100                             -50         50 Operating Supplies - Other IS
452-493 Operating Equipment - IS                        0                           0               114        0           0 Operating Equipment - IS
451-196 Paper Supplies                               700           479        700                   299     -350         350 Paper Supplies
452-196 Operating Supplies - Office                1,500         1,111      1,500                   877     -700         800 Operating Supplies - Office
Subtotal: Operating Expenses                      35,125        15,558     16,335            12,217        -1,051     15,284 Subtotal: Operating Expenses

Capital Outlay
662-001 C/O Remodeling                             6,455         6,455              0                          0           0 C/O Remodeling
664-900 C/O Other Equipment                                                                         119
Subtotal: Capital Outlay                           6,455         6,455              0               119        0           0 Subtotal: Capital Outlay

Subtotal before Allocations                      455,136       428,786    366,643           271,236        -58,502   308,141 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                           390           377        403                   476     +101         504 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                                    114                                                        Labor Chgs - Facilities
912-193 Labor - IS                                 2,337           928      1,630                   527     -587       1,043 Labor - IS
945-195 Insurance - Casualty & Liability          13,692        14,341     13,321               9,991     +2,209      15,530 Insurance - Casualty & Liability
999-515 Alloc from Planning & Dev                 33,508        33,508     35,675            27,506         +430      36,105 Alloc from Planning & Dev
999-519 Alloc from Municipal Adm Bldg             13,684        13,684     12,719               9,539       -413      12,306 Alloc from Municipal Adm Bldg
Subtotal: Allocations of Expense                  63,611        62,952     63,748            48,039       +1,741      65,489 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                    -23,600

TOTAL EXPENDITURES                               495,147       491,738    430,391           319,275        -56,761   373,630 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                           Percent Change
                                                                                         FY 07'08 to FY 08'09

                                                                                        Personnel         -16.4%
                                                                                        Operating          -6.4%
                                                                                        Cap Outlay


                                                                                        TOTAL             -13.2%




   ________________________________________________________________________________________________________________________
                                                                          page 58
CITY OF LAKE WALES                                        GENERAL FUND 001                                              9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 570 - CULTURE/RECREATION                             LIBRARY
ADOPTED - ORDINANCE 2008-34                               Activity 571 - LIBRARIES                            GOALS & OBJECTIVES




Community Services/Lake Wales Public Library
The Lake Wales Public Library provides informational, educational and recreational materials for the citizens, organizations and
businesses of the Lake Wales community through selection, arrangement and preservation of print and non-print materials.
Library staff strives to meet the needs of our customers in a timely, efficient and courteous manner, always recognizing that
information is the foundation of an enlightened community.


RESPONSIBILITIES
Providing excellent library services to the residents of Lake Wales and unincorporated Polk County
Planning library capital improvements
Developing the library collection
Planning and implementing educational programs
Communicating with the public through newsletters, news releases, email and the library's website
Maintaining clipping file for city administration
Providing location and basic assistance for residents to acquire Egovernment services.
Preserving vital historical files and documents
Developing and managing B-Mail, a new materials by mail program funded by the Polk County Library Cooperative.

FY 08'09 GOALS & OBJECTIVES
Goal: Emphasize new programs and services to segments of the community identified as underserved.
Objectives:
   M Coordinate with professional staff to identify populations that are not being served adequately by the library's
     collection and programs.
   M Create greater accessibility to the library's collection considering language, literacy and physical barriers.
     Evaluation of signage, location of collections and needs for physically challenged will be included.
   M Develop programs and services that invite and encourage usage by populations identified as underserved.
     Services may include computer training for seniors or programming aimed at the Hispanic population.

Goal: Develop plans for library service to the rapidly growing population in Lake Wales and Polk County.
Objectives:
   M Coordinate with City Planning and Economic Development staff to identify population growth areas and
     potential for outreach library service.
   M Assess current library building for future growth potential. Utilize Florida Library Association Standards to
     determine what course of action should be taken for the current facility and anticipated growth.
   M Identify opportunities for partnerships with the Polk County Library Cooperative or other entities to provide
     library service in expanding or outlying areas.

Goal: Continue to provide services through an Interlocal Agreement with the Polk County Library Cooperative
      to unincorporated areas of the county.
Objectives:
   M Continue to promote B-Mail program to residents of Polk County, focusing on identified markets.
   M Provide excellent customer service to new library patrons of B-Mail recognizing that this is the way to build a
     user base that will spread the word on this service and increase the PCLC's relevance to residents.
   M Continue to increase B-Mail circulation by 5% or more each month of FY08'09

Goal: Develop a Lake Wales Oral History collection preserving the recollections and memories of long-time
      residents of Lake Wales.
Objectives:
   M Purchase needed equipment for this 4-year project.
   M Work with community organizations, city staff and residents to develop a list of subjects to be interviewed for
     the Oral History Project.
   M Work with committee comprised of city staff to conduct an initial phase of interviews for this project.


  ___________________________________________________________________________________________________________________
                                                             page 59
CITY OF LAKE WALES                                         GENERAL FUND 001                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 570 - CULTURE/RECREATION                                 LIBRARY
ADOPTED - ORDINANCE 2008-34                                Activity 571 - LIBRARIES                               GOALS & OBJECTIVES




Community Services/Lake Wales Public Library
PERFORMANCE HIGHLIGHTS
   M Lake Wales Public Library staff includes five professional positions requiring a Masters Degrees in Library and
     Information Science, the highest percentage within staff among Polk County Library Cooperative sites.
   M Lake Wales Public Library Youth Services staff have planned and implemented weekly programs for each of
     the following age groups: Infants, toddlers, preschoolers, elementary students and teenagers.
   M The Lake Wales Public Library was awarded a new 3-year Florida Humanities Council Partnership Grant for
     excellent programs in the humanities for our community.
   M The Lake Wales Public Library continues to operate B-Mail for PCLC. The circulation statistics continue to grow
     monthly. This service is now the third highest circulating "branch" among Polk County libraries circulating
     10,000 items or less.
   M Lake Wales Public Library staff attended over 270 hours of professional and para-professional library training.
     Training included all facets of library service. The library hosted two in-house training sessions for staff in 2008.
   M Two professional librarians were selected to participate in year-long leadership training. One participated in
     training from the LW Chamber of Commerce, the other in the State Library of Florida's Sunshine Leadership
     Institute.

PERFORMANCE MEASURES
                                                                                                                       *YTD 4/30/08
                                                              2003/04        2004/05        2005/06        2006/07        2007/08*
      Circulation (avg/mo)                                    12,340         12,435         13,930         15,375         16,615
      Circulation - B-Mail (avg/mo)                                                          475            1,380         3,000
      Library visits (avg/mo)                                 10,985         12,235         14,400         15,166         16,835
      Collection
         Print Materials                                                     68,375         77,503         82,000         84,150
         Audio Materials Volumes                                              3,833          5,064          5,500         6,315
         Video Materials Volumes                                              2,833          3,684          4,100         4,800
         Current Print Serial Subscriptions                                    175            185            187           192
         Databases                                                              4              6             16             15
      Public Meeting Room bookings (avg/mo)                      39            59             41             45             69
      Programs
         Authors at the Library (programs)                       6              7              7              7              5
         4th Thursday Book Discussion (programs)                11             11             11             11              6
         Night Owl Book Discussion Club                         11             11
         Spanish for Kids                                       n/a            n/a
         Spanish for Adults                                     34             34
         French for Kids (total attendance)                     53             45            52              35            n/a
         French for Adult Beginners (total attendance)                                       20              35             36
         Yoga Class (Programs/avg mo attendance)                              16            52/60           21/60         56/60
         Cameos Writing Group                                    12           12                             10             10
         Teen Programs (Programs/avg mo attendance)                           16           73/292           20/85         24/30
         Babies & Me Storytime Programs/Attendance           100/1,000     106/1,115      100/1,116        75/780         28/455
         Chess for Kids Programs/Attendance                   96/480        95/495         95/480          90/300         28/175
         Computers 101 Class                                    10            20             36              10             6
         Microsoft Word Class                                    8             6              0               0             2
         Summer Program (participants)                          898           952           1,336           1,474          n/a
         Family Movies                                                        12             65              12             6
      Staff Inservice Training Hours                                                         190             236           270
      Employee Safety
         Preventable Accidents                                   0              0              0              0              0
         Non-preventable Accidents                               0              1              1              1              0
         Vehicle Accidents                                       0              0              0              0              0
         Workers' Comp Injuries                                  0              1              1              1              0


  ___________________________________________________________________________________________________________________
                                                              page 60
CITY OF LAKE WALES                                       GENERAL FUND 001                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                  Function 570 - CULTURE/RECREATION                                                     LIBRARY
ADOPTED - ORDINANCE 2008-34                              Activity 571 - LIBRARIES                                                  OPERATING BUDGET



001-571-000 LIBRARY                                      EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                06'07       9/30/07         07'08       6/30/08
CLASSIFICATION                               BUDGET        ACTUAL        BUDGET            YTD     Change               DESCRIPTION

Personal Services
112-000 Regular Salaries                     382,241       373,952       410,649       287,772       -3,198   407,451 Regular Salaries
114-000 Overtime                                    0                                      110          0           0 Overtime
116-000 Compensated Absence Accr                    0                                                   0           0 Compensated Absence Accr
121-000 F.I.C.A. Taxes                        27,634        27,201        31,416        21,027       -245      31,171 F.I.C.A. Taxes
122-100 Retirement - General Pension          17,953        16,260        30,349        18,766      -4,789     25,560 Retirement - General Pension
123-100 Life Insurance                         1,201              649      1,307           779         -53      1,254 Life Insurance
123-200 Health Insurance                      92,392       125,886        84,450        54,048     -13,926     70,524 Health Insurance
124-000 Workers' Compensation                  3,359         2,351         4,229         3,172       +252       4,481 Workers' Compensation
Subtotal: Personal Services                  524,780       546,299       562,400       385,674      -21,959   540,441 Subtotal: Personal Services

         PERSONNEL SCHEDULE                               Number        Paygrade       Annual                 ACTUAL

         Library Director                                   1.0           206           65,498                 65,498
         Librarian                                          1.0           200           38,841                 38,841
         Librarian                                          1.0           200                0                      0
         Librarian                                          1.0           200           36,221                 36,221
         Librarian                                          1.0           200           36,031                 36,031
         Library Specialist                                 1.0           116           23,824                 23,824
         Cataloguer                                         1.0           113           32,740                 32,740
         Librarian Assistant                                1.0           114           24,847                 24,847
         Librarian Assistant                                1.0           114           23,720                 23,720
         Librarian Assistant                                1.0           114           21,861                 21,861
         Librarian Assistant                                1.0           114           21,820                 21,820
         Librarian Assistant                                1.0           114           21,820                 21,820
         Librarian Assistant                                1.0           114           21,820                 21,820
         Library Clerk                                      0.5           110           20,170                 10,085
         Library Clerk                                      0.5           110           19,000                  9,500
         Library Clerk                                      0.5           110           19,000                  9,500
         Library Clerk                                      0.5           110           18,646                  9,323

                                       Total Positions     15.0                   Total Salaries              407,451

001-571-000 LIBRARY                                      EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                06'07       9/30/07         07'08       6/30/08
CLASSIFICATION                               BUDGET        ACTUAL        BUDGET            YTD     Change               DESCRIPTION
Operating Expenses
331-900 Prof Serv - Other                           0        1,970              275          75      +125         400 Prof Serv - Other
332-100 Annual Audit                             275              275           275        275         -25        250 Annual Audit
334-900 Contract Services                                                                                       6,000 Contract Services
340-220 Mileage - Meetings & Conference          300                              0          49         0           0 Mileage - Meetings & Conference
340-240 Lodging and Meals                        250                              0                     0           0 Lodging and Meals
343-102 Electricity - Bldgs                   34,000        29,396        30,000        19,619     +3,000      33,000 Electricity - Bldgs
343-200 Water & Sewer                          1,500         2,642         3,000         2,712       +500       3,500 Water & Sewer
347-100 Printing - Stationery                       0                             0                     0           0 Printing - Stationery
347-200 Printing - Forms                           25                             0                     0           0 Printing - Forms
349-500 Notary Premium                           100              181           100        181       -100           0 Notary Premium
349-600 Legal Advertising                                                         0                     0               Legal Advertising
349-700 Taxes & Assessments                      175              175           175        175          0         175 Taxes & Assessments
349-900 Other Miscellaneous Chgs                    0                             0                     0           0 Other Miscellaneous Chgs
352-001 Operating Supplies - Furnishings         200               80             0                     0           0 Operating Supplies - Furnishings
352-900 Operating Supplies - Misc              5,000         4,885         5,000         1,794          0       5,000 Operating Supplies - Misc
354-100 Books & Subscriptions                    500              289             0                     0           0 Books & Subscriptions
354-200 Memberships                            1,200         1,223         1,000                        0       1,000 Memberships
354-300 Training and Education                 1,000              900             0        150       +200         200 Training and Education
431-134 Prof Servs - HR                          300              258           200           0         0         200 Prof Servs - HR



  ___________________________________________________________________________________________________________________
                                                                        page 61
CITY OF LAKE WALES                                              GENERAL FUND 001                                                                             9/22/2008

2008-2009 ANNUAL BUDGET                                         Function 570 - CULTURE/RECREATION                                                            LIBRARY
ADOPTED - ORDINANCE 2008-34                                     Activity 571 - LIBRARIES                                                        OPERATING BUDGET



001-571-000 LIBRARY                                             EXPENDITURE HISTORY                                                 FY08'09 BUDGET
                                                        06'07      9/30/07      07'08           6/30/08
CLASSIFICATION                                       BUDGET       ACTUAL     BUDGET                YTD       Change                 DESCRIPTION

434-134 Contract Servs - HR                              200          189         200                  212      +50            250 Contract Servs - HR
452-291 Operating Supplies - Fuel                        386          168         200                   44       -50           150 Operating Supplies - Fuel
434-192 Contract Servs - Facilities                    1,975        1,991       2,500              1,009          0          2,500 Contract Servs - Facilities
446-192 M&R - Facilities                               8,000       13,876       8,000              6,945     +2,000        10,000 M&R - Facilities
452-192 Operating Supplies - Janitorial                  300          800       1,200                  603      -300           900 Operating Supplies - Janitorial
452-292 Operating Supplies - Other Bldg                  500          684         800                   91      -400           400 Operating Supplies - Other Bldg
434-193 Contract Services - IS                              0                          0                          0              0 Contract Services - IS
441-193 Postage                                        1,750        1,219       1,700                  852      -300         1,400 Postage
441-293 Telecommunications                             1,533        1,070       1,500                  912     +300          1,800 Telecommunications
444-193 Leases - Copier                                1,024                           0                          0              0 Leases - Copier
444-293 Leases - Other IS                                500          408         388                  306     +168            556 Leases - Other IS
446-193 M&R - Computers/Printers                         200          999              0                                            M&R - Computers/Printers
446-393 M&R - Other IS                                   900                    1,000                           -600           400 M&R - Other IS
449-193 Copier Metering Chgs                           1,027          554         600                  112      -300           300 Copier Metering Chgs
452-193 Operating Supplies - Printer                     750                      750              1,026       +250          1,000 Operating Supplies - Printer
452-293 Operating Supplies - Software                  2,585                      250                  469      -250             0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                       0       3,872              0                          0              0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                       5,000                    3,000                         -1,500         1,500 Operating Equipment - IS
451-196 Paper Supplies                                   300          561         400                  354      +50            450 Paper Supplies
452-196 Operating Supplies - Office                      500          872       1,000                  372     +100          1,100 Operating Supplies - Office
Subtotal: Operating Expenses                          72,255       69,537      63,513           38,337       +8,918        72,431 Subtotal: Operating Expenses

Capital Outlay
663-900 C/O Other Improvements                        25,000                           0                          0              0 C/O Other Improvements
664-400 C/O Office Equipment                                                                                      0                 C/O Office Equipment
664-990 C/O Other Equipment                           25,000        7,746      10,000                             0        10,000 C/O Other Equipment
666-000 Library Books & Subscriptions                111,131      116,640      94,295           70,402       -54,295       40,000 Library Books & Subscriptions
Subtotal: Capital Outlay                             161,131      124,386     104,295           70,402       -54,295       50,000 Subtotal: Capital Outlay

Subtotal before Allocations                          758,166      740,222     730,208          494,413        -67,336     662,872 Subtotal before Allocations

Allocations of Expense
912-192 Labor Chgs - Facilities                       13,306        9,971      14,469              6,424      -4,837         9,632 Labor Chgs - Facilities
912-193 Labor - IS                                       118          610         767                  227       -82           685 Labor - IS
945-195 Insurance - Casualty & Liability              31,833       33,341      37,516           28,137       +3,217        40,733 Insurance - Casualty & Liability
999-110   Allocation to Library Fund                 -803,423     -784,144   -782,960         -529,201        +69,039     -713,921 Allocation to Library Fund
Subtotal: Allocations of Expense                     -758,166     -740,222   -730,208         -494,413        +67,336     -662,872 Subtotal: Allocations of Expense



TOTAL EXPENDITURES                                          0           0              0                 0            0          0 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                               Percent Change
                                                                                            FY 07'08 to FY 08'09
                                                                                           Personnel       -3.9%
                      Operating Equipment - Detail                                         Operating         +14.0%
          Digital microfilm printer/reader              8,000                              Cap Outlay        -52.1%
          Misc Equipment                                2,000
                                                                                           TOTAL              -9.2%
           Total Operating Equip IS                    10,000




  ___________________________________________________________________________________________________________________
                                                                             page 62
CITY OF LAKE WALES                                  GENERAL FUND 001                                                                9/22/2008

2008-2009 ANNUAL BUDGET                             Function 570 - CULTURE/RECREATION                                    DEPOT MUSEUM
ADOPTED - ORDINANCE 2008-34                         Activity 573 - CULTURAL SERVICES                                   OPERATING BUDGET



001-573-100 DEPOT MUSEUM                            EXPENDITURE HISTORY                               FY08'09 BUDGET
                                            06'07       9/30/07     07'08       6/30/08
CLASSIFICATION                            BUDGET       ACTUAL     BUDGET           YTD    Change      DESCRIPTION

Personal Services
112-000 Regular Salaries                   58,115       59,248     50,222       44,143    -50,222   0 Regular Salaries
113-000 Other Salaries and Wages               0                            0                  0    0 Other Salaries and Wages
113-700 Cell Phone Allowance                 130            97        130                   -130    0 Cell Phone Allowance
114-000 Overtime                               0           540              0      713         0    0 Overtime
121-000 F.I.C.A. Taxes                      4,455        4,574      3,842        3,418     -3,842   0 F.I.C.A. Taxes
122-100 Retirement - General Pension        2,894        2,791      3,712        3,185     -3,712   0 Retirement - General Pension
123-100 Life Insurance                       199           167        175          139      -175    0 Life Insurance
123-200 Health Insurance                   15,190       21,052     11,823       10,134    -11,823   0 Health Insurance
124-000 Workers' Compensation                542           379        518          388      -518    0 Workers' Compensation
Subtotal: Personal Services                81,525       88,848     70,422       62,120    -70,422   0 Subtotal: Personal Services

Operating Expenses
331-900 Prof Serv - Other                      0                            0                  0      Prof Serv - Other
334-908 Contract Servs - Depot Mgt             0                            0                         Contract Servs - Depot Mgt
340-220 Mileage - Meetings & Conference      168           125              0                  0      Mileage - Meetings & Conference
340-240 Lodging & Meals                     1,000          746              0      371         0      Lodging & Meals
343-102 Electricity - Bldgs                12,000       10,674     12,000        6,173    -12,000     Electricity - Bldgs
343-200 Water & Sewer                       2,100        2,442      2,500        1,690     -2,500     Water & Sewer
344-900 Leases - Other (Pioneer Day)        4,000        3,443      3,800        3,580     -3,800     Leases - Other (Pioneer Day)
346-150 M&R Equipment                          0                            0                  0      M&R Equipment
347-100 Printing - Stationery                150                            0                  0      Printing - Stationery
347-901 Printing - Cultural Services           0                            0                  0      Printing - Cultural Services
347-900 Printing Other                      1,000          350              0                  0      Printing Other
348-000 Promotional - Pioneer Day            900           519        520          515      -520      Promotional - Pioneer Day
349-900 Other Miscellaneous Chgs             100           498        100          275      -100      Other Miscellaneous Chgs
352-900 Operating Supplies - Misc            400           112        400          223      -400      Operating Supplies - Misc
354-100 Books & Subscriptions                250                            0                  0      Books & Subscriptions
354-200 Memberships                          450           200        200          115      -200      Memberships
354-300 Training and Education               500           600              0                  0      Training and Education
431-134 Prof Servs - HR                      100                            0                  0      Prof Servs - HR
434-134 Contract Servs - HR                   50                            0                  0      Contract Servs - HR
449-134 Advertising - HR                     100                            0                  0      Advertising - HR
446-191 M&R Fleet                            500         1,068        500          145      -500      M&R Fleet
452-191 Operating Supplies - Veh/Equip        50            87        700           16      -700      Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel            712           495         75          480        -75     Operating Supplies - Fuel
434-192 Contract Servs - Facilities         8,460        7,415      4,300        1,620     -4,300   0 Contract Servs - Facilities
446-292 M&R Historic Structures            19,080       21,462     17,870        8,887    -17,870   0 M&R Historic Structures
452-192 Operating Supplies - Janitorial      250           671        750           83      -750    0 Operating Supplies - Janitorial
452-292 Operating Supplies - Other Bldg      200           108        200           16      -200    0 Operating Supplies - Other Bldg
434-193 Contract Services - IS                 0                            0                  0    0 Contract Services - IS
441-193 Postage                              675         1,016      1,000          514     -1,000   0 Postage
441-293 Telecommunications                  1,817        3,441        990        1,765      -990    0 Telecommunications
444-193 Leases - Copier                     1,134        1,134      1,134          756     -1,134   0 Leases - Copier
444-293 Leases - Other IS                    193           100        362           75      -362    0 Leases - Other IS
446-193 M&R - Computers/Printers              44                            0                         M&R - Computers/Printers
446-393 M&R - Other IS                         0                       95                     -95   0 M&R - Other IS
449-193 Copier Metering Chgs                 624           377        300          266      -300    0 Copier Metering Chgs
452-193 Operating Supplies - Printer         203           381        204          318      -204    0 Operating Supplies - Printer
452-293 Operating Supplies - Software        431                            0                  0    0 Operating Supplies - Software
452-393 Operating Supplies - Other IS          0                      160            6      -160    0 Operating Supplies - Other IS



   ________________________________________________________________________________________________________________________
                                                                  page 63
CITY OF LAKE WALES                                            GENERAL FUND 001                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                       Function 570 - CULTURE/RECREATION                                            DEPOT MUSEUM
ADOPTED - ORDINANCE 2008-34                                   Activity 573 - CULTURAL SERVICES                                           OPERATING BUDGET



001-573-100 DEPOT MUSEUM                                      EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                      06'07       9/30/07        07'08        6/30/08
CLASSIFICATION                                      BUDGET       ACTUAL        BUDGET            YTD    Change             DESCRIPTION

452-493 Operating Equipment - IS                       700            522               0        558         0          0 Operating Equipment - IS
451-196 Paper Supplies                                 230            232           230          127       -230         0 Paper Supplies
452-196 Operating Supplies - Office                    300            182           300           69       -300         0 Operating Supplies - Office
Subtotal: Operating Expenses                         58,871       58,400        48,690        28,643    -48,690         0 Subtotal: Operating Expenses

GRANTS & AIDS
882-573 Historic Lake Wales Society                       0                             0               +54,161    54,161 Historic Lake Wales Society
Subtotal: Capital Outlay                                  0             0               0          0 +54,161       54,161 Subtotal: Capital Outlay

Subtotal before Allocations                         140,396      147,248       119,112        90,763     -64,951   54,161 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                             199            478           694           76       -694         0 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                       1,553         4,690         5,823        2,650     -5,823         0 Labor Chgs - Facilities
912-193 Labor - IS                                    1,266         1,378         2,047          643     -2,047         0 Labor - IS
945-195 Insurance - General Liability                13,329       13,961        14,375        10,781     +1,464    15,839 Insurance - General Liability
999-521 Alloc from Police Dept                        1,674         2,530         1,723                    +37      1,760 Alloc from Police Dept
999-536 Alloc from Water Dept                                                           0                    0             Alloc from Water Dept
999-541 Alloc from Streets Div                        2,129         1,074         2,033          237      +127      2,160 Alloc from Streets Div
999-539 Alloc from Field Servs                        3,778           436         3,850                    -116     3,734 Alloc from Field Servs
Subtotal: Allocations of Expense                     23,928       24,547        30,545        14,387     -7,052    23,493 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                        +7,800

TOTAL EXPENDITURES                                  172,124      171,795       149,657       105,150     -72,003   77,654 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




                                      Electricity    12,000
                                Water & Sewer         2,000
                          Telecommunication           1,775
                              Security system         3,000
                                   Pioneer Day        4,000
                                           Misc       1,386
                                     employee        30,000
                       subtotal Grants & Aids        54,161 (cash to HLWS)
                                   + insurance       15,839 (paid by City to insurance co)
                         Total monetary grant        70,000
                             + in-kind services       7,654
                       Total budgeted support        77,654




   ________________________________________________________________________________________________________________________
                                                                              page 64
CITY OF LAKE WALES                                   GENERAL FUND 001                                                  9/22/2008

2008-2009 ANNUAL BUDGET                              Function 520 - PUBLIC SAFETY                         POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                          Activity 521 - LAW ENFORCEMENT                        GOALS & OBJECTIVES




Police Department
Herbert Gillis, Police Chief

The mission of the Lake Wales Police Department is to prevent crime, enforce the law, and safeguard our community by
providing dependable, proactive, and professional law enforcement services. This mission consists of the following elements:

   M Preventing crime by adopting a department-wide philosophy of community-oriented and problem-solving policing while
     utilizing leading-edge technology to allocate resources effectively.
   M Enforcing the law to safeguard freedom by preserving life and property, protecting the constitutional rights of
     individuals, maintaining order and encouraging respect for the rule of law by the proper enforcement thereof.
   M Delivering dependable law enforcement services by honoring all promises and by serving our community with
     unwavering commitment and loyalty.
   M Delivering proactive law enforcement services to identify and remove the causes of recurring crime and disorder that
     harm our community.
   M Delivering professional law enforcement services by maintaining an accountable, knowledgeable, responsive, and well-
     trained work force that discharges their duties and responsibilities with evidence of equality, fairness, and tolerance.


ORGANIZATIONAL CHART


                                                    Office of the
                                                   Chief of Police




                      Division of Investigations                               Division of Operations



                       Criminal Investigations                                 Community Resources
                              Section                                               Section



                       Special Investigations                                          Patrol
                              Section                                                 Section




FY 08'09 GOALS & OBJECTIVES
Goal: Protect the lives, property and rights of all citizens, maintain the peace, and provide a capable response to
      calls for service.
Objectives:
   M Conduct regular preventative patrol using bicycles and vehicles.
   M Investigate offenses with the goal of exceeding the average UCR clearance rate.
   M Use innovative strategies to remove crime and disorder.

Goal: Use the problem-oriented policing approach to prevent crime and disorder.
Objectives:
   M Engage residents to identify community problems.
   M Analyze community problems and develop effective responses.



      ___________________________________________________________________________________________________________________
                                                                     page 65
CITY OF LAKE WALES                                 GENERAL FUND 001                                                        9/22/2008

2008-2009 ANNUAL BUDGET                            Function 520 - PUBLIC SAFETY                              POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                        Activity 521 - LAW ENFORCEMENT                               GOALS & OBJECTIVES




Police Department
   M Implement responses and measure effectiveness.

FY 08'09 GOALS & OBJECTIVES (cont)
Goal: Reduce the number and severity of traffic crashes.
Objectives:
   M   Conduct public awareness campaigns to change driver behavior.
   M   Conduct child restraint and safety belt enforcement operations.
   M   Conduct high-intensity speed enforcement operations.
   M   Conduct sobriety checkpoints.

Goal: Use proactive enforcement operations to remove crime and disorder.
Objectives:
   M   Conduct enforcement operations targeting flagrant street drug markets.
   M   Conduct enforcement operations targeting habitual traffic offenders.
   M   Conduct enforcement operations targeting prostitution.
   M   Monitor sexual offenders and predators residing in Lake Wales.
   M   Monitor habitual and violent offenders residing in Lake Wales.


PERFORMANCE HIGHLIGHTS
   M   Community meetings are conducted monthly to engage residents.
   M   Bicycle patrols have increased.
   M   The UCR clearance rate exceeds the national average.
   M   The child restraint and safety belt usage rate exceeds the national average.


PERFORMANCE MEASURES

                                          2003          2004              2005         2006         2007
       Arrests                           1,491         1,048             1,928         1,673      1,143
       Calls for Service                15,147         15,522            19,480       19,990      18,096
       Crashes                            613           640               548           410        446
       UCR Annual Index Crime Rate      -25.3%         -3.1%             18.2%        -30.8%      -5.5%

                                                                                                 thru 5/31/08
                                         2003/04       2004/05           2005/06      2006/07      2007/08
       Employee Safety
         Preventable Accidents              3            7                 7            6             0
         Non-preventable Accidents         13            22                23           11            6
         Vehicle Accidents                 13            15                19           10            3
         Workers' Comp Injuries             3            14                11           7             3




       ___________________________________________________________________________________________________________________
                                                               page 66
CITY OF LAKE WALES                                     GENERAL FUND 001                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                Function 520 - PUBLIC SAFETY                               POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                            Activity 521 - LAW ENFORCEMENT                                      SUMMARY



                                                       EXPENDITURE HISTORY
                                               06'07         9/30/07        07'08            6/30/08                FY 08'09
CLASSIFICATION                              BUDGET          ACTUAL       BUDGET                 YTD    Change       BUDGET

Personal Services
       Salaries & Wages                   2,414,648       2,484,834    2,181,799       1,619,478        -30,795    2,151,004
       FICA/Workers' Comp/Unempl            434,396         377,010      443,146         330,051        +16,689      459,835
       Pension Benefit                      337,421         343,017      293,096         259,538        +27,393      320,489
       Health/Life Insurance                440,391         590,660      320,981         239,861        -52,853      268,128
Subtotal: Personal Services               3,626,856       3,795,521    3,239,022       2,448,928        -39,566    3,199,456

Operating Expenses
        Professional Services                17,000         27,529       14,000               8,436       +445       14,445
        Auditing                                  0              0            0                   0           0           0
        Contract Services                    12,386          9,666      207,198             192,584       +942      208,140
        Investigations                          750              0            0                 150       +450          450
        Auto Allowance/Travel                 2,100          1,242            0                 568           0           0
        Communications/Postage               36,030         34,244       40,818              22,792      +3,198      44,016
        Utilities                            32,800         33,114       33,000              23,958       +400       33,400
        Rents & Leases                        2,896          3,441        3,208               2,138        -190       3,018
        Insurance                                 0              0            0                   0           0           0
        Maintenance & Repairs               131,786        100,269       73,445              57,501     +24,876      98,321
        Printing & Binding                    1,025          1,109        1,200                 370        -700         500
        Promotional                             100              0            0                   0           0           0
        Other Current Charges                 3,820          3,344        2,885               1,750        -743       2,142
        Supplies: Office                      1,200          1,536        2,075               1,102        -275       1,800
        Supplies: Operating                 262,271        241,286      210,026             174,360    +102,864     312,890
        Publ, Memberships & Prof Dev         25,650         18,377        7,100               6,663       +800        7,900
Subtotal: Operating Expenses                529,814        475,157      594,955             492,372    +132,067     727,022

Capital Outlay
        Land                                      0              0            0                   0           0           0
        Improvements                              0              0            0                   0           0           0
        Machinery & Equipment                79,327        146,580      305,048             323,719    -260,048      45,000
Subtotal: Capital Outlay                     79,327        146,580      305,048             323,719    -260,048      45,000

Grants & Aid                                      0               0            0                  0           0           0

Interfund Transfers
        Debt Service                              0               0            0                  0           0           0
        Other Transfers                           0               0            0                  0           0           0
Subtotal: Interfund Transfers                     0               0            0                  0           0           0

Other
        Allocations of Expense              128,088        131,642      220,834             166,048      +6,970     227,804

        Amendment                           166,826

Total Expenditures                        4,530,911       4,548,900    4,359,859       3,431,067       -160,577    4,199,282



 Police Dept Personnel          521-000                                                  Percent Change
 Police Dept Operating          521-150                                                FY 07'08 to FY 08'09
 Police Dept Capital Outlay     521-250                                             Personnel           -1.2%
                                                                                    Operating         +22.2%
                                                                                    Capital            -85.2%
                                                                                    Allocations         +3.2%
                                                                                    Total                -3.7%




  ___________________________________________________________________________________________________________________
                                                            page 67
CITY OF LAKE WALES                                              GENERAL FUND 001                                                                     9/22/2008

2008-2009 ANNUAL BUDGET                                         Function 520 - PUBLIC SAFETY                                           POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                                     Activity 521 - LAW ENFORCEMENT                                           PERSONNEL BUDGET



001-521-000 PD PERSONNEL BUDGET                                 EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                      06'07        9/30/07       07'08       6/30/08
CLASSIFICATION                                     BUDGET         ACTUAL      BUDGET            YTD    Change                 DESCRIPTION

Personal Services
112-000   Regular Salaries                          334,062       344,396      132,514  115,571        -38,711       93,803   Regular Salaries
112-200   Police Salaries                         1,915,708     1,905,935    1,872,2751,387,813         -16,189   1,856,086   Police Salaries
113-000   Other Salaries                                                                  1,750        +22,698       22,698   Other Salaries
113-700   Cell Phone Allowance                        6,370         5,465       6,370     4,253           -910        5,460   Cell Phone Allowance
114-000   Overtime                                  142,140       194,003     140,140    86,853         +2,317      142,457   Overtime
115-000   Special Pay                                16,368        35,035      30,500    23,238              0       30,500   Special Pay
116-000   Compensated Absences Accr                       0             0           0         0              0            0   Compensated Absences Accr
121-000   F.I.C.A. Taxes                            182,987       189,543     166,896   122,864         -2,347      164,549   F.I.C.A. Taxes
122-100   Retirement - General Pension               17,368        22,363      23,751    22,920        -17,753        5,998   Retirement - General Pension
122-200   Retirement - Police                       320,053       320,654     269,345   236,618        +45,146      314,491   Retirement - Police
123-100   Life Insurance                              7,581         4,656       6,827     7,342           -226        6,601   Life Insurance
123-200   Health Insurance                          432,810       586,004     314,154   232,519        -52,627      261,527   Health Insurance
124-000   Workers' Compensation                     251,409       178,807     276,250   207,187        +19,036      295,286   Workers' Compensation
125-000   Unemployment Compensation                       0         8,660           0         0              0            0   Unemployment Compensation

Subtotal: Personal Services                       3,626,856     3,795,521    3,239,022    2,448,928     -39,566   3,199,456 Subtotal: Personal Services



          PERSONNEL SCHEDULE                                     Number      Paygrade       Annual                 ACTUAL
          Sworn Officers
          Police Chief                                             1           209           72,696                 72,696
          Assistant Chief                                          1           208           65,794                 65,794
          Captain                                                  1           207           66,114                 66,114
          Captain                                                  1           207           58,580                 58,580
          Lieutenant                                               1           206           61,646                 61,646
          Lieutenant                                               1           206           51,510                 51,510
          Sergeant                                                 1           504           57,833                 57,833
          Sergeant                                                 1           504           54,868                 54,868
          Sergeant                                                 1           504           52,460                 52,460
          Sergeant                                                 1           504           52,282                 52,282
          Sergeant                                                 1           504           49,785                 49,785
          Corporal                                                 1           503           43,631                 43,631
          Police Officer II                                        1           502           52,438                 52,438
          Police Officer II                                        1           502           46,753                 46,753
          Police Officer II                                        1           502           45,816                 45,816
          Police Officer II                                        1           502           45,549                 45,549
          Police Officer II                                        1           502           45,393                 45,393
          Police Officer II                                        1           502           43,609                 43,609
          Police Officer II                                        1           502           41,580                 41,580
          Police Officer II                                        3           502           39,953                119,859
          Police Officer I                                         1           501           44,991                 44,991
          Police Officer I                                         1           501           44,144                 44,144
          Police Officer I                                         1           501           42,806                 42,806
          Police Officer I                                         1           501           42,249                 42,249
          Police Officer I                                         1           501           39,997                 39,997
          Police Officer I                                         3           501           39,975                119,925
          Police Officer I                                         1           501           39,953                 39,953
          Police Officer I                                         1           501           38,303                 38,303
          Police Officer I                                         1           501           36,497                 36,497
          Police Officer I                                         2           501           36,475                 72,950
          Police Officer I                                         5           501           34,736                173,680
          Police Officer I                                         1           501           32,395                 32,395
                                            Sworn Officers        41.00                  Total Officer Salaries   1,856,086
          Civilian Positions
          Administrative Assistant *                               0.5         114           25,036                 12,518
          Community Service Officer                                1.0         116           29,691                 29,691
          Community Service Officer                                1.0         116           24,847                 24,847
          Property Technician                                      1.0         114           26,747                 26,747
                                           Civilian Positions     3.50                                              93,803
          *position shared with Code Enf
                                             Total Positions      44.50                    Total Dept Salaries 1,949,889




  ___________________________________________________________________________________________________________________
                                                                              page 68
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 520 - PUBLIC SAFETY                                            POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                               Activity 521 - LAW ENFORCEMENT                                            PERSONNEL BUDGET



001-521-000 PD PERSONNEL BUDGET                           EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                  06'07      9/30/07       07'08       6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL      BUDGET            YTD    Change                 DESCRIPTION
Subtotal before Allocations                  3,626,856    3,795,521    3,239,022    2,448,928     -39,566   3,199,456 Subtotal before Allocations

Allocations of Expense
999-726 Allocated to Recreation Svcs           -64,016      -64,016            0                                    0   Allocated to Recreation Svcs
999-731 Allocated to Main Street                               -744            0                                    0   Allocated to Main Street
999-730 Allocated to Depot                      -1,674       -2,530       -1,723                               -1,760   Allocated to Depot
999-790 Allocated to Other Culture/Recr        -19,163      -21,544      -19,719        -7,358                -20,147   Allocated to Other Culture/Recr
Subtotal: Allocations of Expense               -84,853      -88,834      -21,442        -7,358     -465       -21,907 Subtotal: Allocations of Expense



TOTAL EXPENDITURES                           3,542,003    3,706,687    3,217,580    2,441,570     -40,031   3,177,549 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                       Percent Change
                                                                                    FY 07'08 to FY 08'09
                                                                                   Personnel       -1.2%



                                                                                   TOTAL          -1.2%




  ___________________________________________________________________________________________________________________
                                                                        page 69
CITY OF LAKE WALES                                      GENERAL FUND 001                                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                 Function 520 - PUBLIC SAFETY                                    POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                             Activity 521 - LAW ENFORCEMENT                                      OPERATING BUDGET



001-521-150 PD OPERATING BUDGET                         EXPENDITURE HISTORY                                   FY08'09 BUDGET
                                                06'07      9/30/07      07'08    6/30/08
CLASSIFICATION                               BUDGET       ACTUAL     BUDGET         YTD    Change             DESCRIPTION

Operating Expenses
331-200 Prof Serv - Medical                                                           0    +2,970      2,970 Prof Serv - Medical
331-210 Prof Serv - Veterinary                 1,500        2,282      3,000       733      -1,425     1,575 Prof Serv - Veterinary
331-300 Prof Serv - Legal, Labor               2,500        1,354      1,000          0    +5,750      6,750 Prof Serv - Legal, Labor
331-320 Prof Serv - Legal Non-retainer         8,000       19,727      8,000      7,254     -5,750     2,250 Prof Serv - Legal Non-retainer
331-900 Prof Serv - Other                          0        1,660          0          0         0          0 Prof Serv - Other
334-300 Contract Svc - Records                   500                       0          0         0          0 Contract Svc - Records
334-501 Contract Svc - Communications                                191,718    183,641      -718    191,000 Contract Svc - Communications
334-900 Contract Services - Other                  0        7,105          0      7,793    +1,350      1,350 Contract Services - Other
335-100 Confidential Matters                     250                       0       150       +450        450 Confidential Matters
335-900 Investigations - Other                   500                       0          0         0          0 Investigations - Other
340-220 Mileage Reimb                              0                       0          0         0          0 Mileage Reimb
340-240 Lodging & Meals                        1,900        1,194          0       528          0          0 Lodging & Meals
340-290 Travel Expense - Other                   200           48          0         40         0          0 Travel Expense - Other
341-400 Freight                                  150           10         25          0       -25          0 Freight
343-102 Electricity - Bldgs                   25,300       27,486     25,500     19,525    +2,500     28,000 Electricity - Bldgs
343-200 Water & Sewer                          7,500        5,628      7,500      4,433     -2,100     5,400 Water & Sewer
344-900 Leases - Other                             0                       0          0         0          0 Leases - Other
346-150 M&R Equipment                         12,500        1,030      3,000       465      -1,650     1,350 M&R Equipment
346-306 M&R Furnishings                            0                       0          0         0          0 M&R Furnishings
346-321 M&R - Speed Measuring Devices          5,000        3,742      4,000      1,379     -1,500     2,500 M&R - Speed Measuring Devices
346-502 M&R Generators                        10,000        8,320          0          0    +2,000      2,000 M&R Generators
347-100 Printing - Stationery                     50            0         50          0       -50          0 Printing - Stationery
347-200 Printing - Forms                         850          157      1,000         89      -775        225 Printing - Forms
347-900 Printing - Other                         125          952        150       281       +125        275 Printing - Other
348-000 Promotional Advertising                  100                       0          0         0          0 Promotional Advertising
349-410 Permitting Fees                          225           25          0          0         0          0 Permitting Fees
349-500 Notary Premiums                          400          100        100          0      -100          0 Notary Premiums
349-600 Legal Advertising                        100            0          0          0         0          0 Legal Advertising
349-700 Taxes & Assessments                      250          858        800       407        -35        765 Taxes & Assessments
349-900 Other Miscellaneous Chgs                 600          173        150       408       +120        270 Other Miscellaneous Chgs
352-001 Operating Supplies - Furnishings       1,750        3,260          0          0         0          0 Operating Supplies - Furnishings
352-003 Operating Supplies - Safety            3,000        2,778      2,500      2,735    +6,500      9,000 Operating Supplies - Safety
352-009 Operating Supplies - Canines           1,000                     500       213       -250        250 Operating Supplies - Canines
352-050 Operating Supplies - Equipment         1,500          498      2,100      5,217     -1,200       900 Operating Supplies - Equipment
352-501 Operating Supplies - Weapons           8,650        9,158      5,550      4,780     -1,050     4,500 Operating Supplies - Weapons
352-502 Operating Supplies - Alcohol Tst       1,000          366      1,000       163       -550        450 Operating Supplies - Alcohol Tst
352-503 Operating Supplies - Traffic Contr       500          470        500          0      -500          0 Operating Supplies - Traffic Contr
352-504 Operating Supplies - Crime Scene       5,000        5,358      3,000      1,280     -1,650     1,350 Operating Supplies - Crime Scene
352-600 Operating Supplies - Uniforms         29,500       28,132     18,000     12,707         0     18,000 Operating Supplies - Uniforms
352-900 Operating Supplies - Misc              1,750        2,728      3,000       430      -1,650     1,350 Operating Supplies - Misc
352-903 Operating Supplies - Special Event       200                      50          0       -50          0 Operating Supplies - Special Events
352-913 Operating Supplies - Programs            500          404          0          0         0          0 Operating Supplies - Programs
354-100 Books & Subscriptions                    450           84          0          0         0          0 Books & Subscriptions
354-200 Memberships                              700          645      1,100       297       -700        400 Memberships
354-500 Training - 2nd Dollar Funds           11,000        4,355      6,000      6,366    +1,500      7,500 Training - 2nd Dollar Funds
354-600 Tuition Aid                           12,000       12,964          0          0         0          0 Tuition Aid
354-601 Tuition Aid - Recruit Scholarship      1,500          329          0          0         0          0 Tuition Aid - Recruit Scholarship
431-134 Prof Servs - HR                        5,000        2,506      2,000       449      -1,100       900 Prof Servs - HR
434-134 Contract Servs - HR                    1,000          735        500       115       +310        810 Contract Servs - HR
449-134 Advertising - HR                         100                       0          0         0          0 Advertising - HR


  ___________________________________________________________________________________________________________________
                                                                     page 70
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 520 - PUBLIC SAFETY                                             POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                               Activity 521 - LAW ENFORCEMENT                                             OPERATING BUDGET



001-521-150 PD OPERATING BUDGET                           EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                  06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET             YTD      Change               DESCRIPTION
446-191 M&R - Fleet                             47,000       58,771     49,734         52,155      +20,590     70,324 M&R - Fleet
446-291 M&R - Vehicle Refurbishment               7,500       5,931          0                 0    +8,000      8,000 M&R - Vehicle Refurbishment
452-191 Operating Supplies - Veh/Equip          13,000       12,534     11,668            7,110       -168     11,500 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel              160,146      126,283    148,750       132,331       +105,410   254,160 Operating Supplies - Fuel
452-391 Operating Supplies - Vehicle Safety       3,450       9,196          0                 0        0           0 Operating Supplies - Vehicle Safety
452-491 Operating Supplies - Generators                                  4,088              576     -2,088      2,000   Operating Supplies - Generators
434-192 Contract Services - Facilities             600          431      1,000              535         0       1,000   Contract Services - Facilities
446-192 M&R - Facilities                        25,000       17,304     15,000            3,311     -3,750     11,250   M&R - Facilities
452-192 Operating Supplies - Janitorial          1,000        1,723      2,000            1,380       -380      1,620   Operating Supplies - Janitorial
452-292 Operating Supplies - Bldg Other            250          588        100              461      +530         630   Operating Supplies - Bldg Other
434-193 Contract Services - IS                  10,286        1,395     13,980             500          0      13,980 Contract Services - IS
441-193 Postage                                    950        1,148      1,049             540        -104        945 Postage
441-293 Telecommunications                      34,930       33,086     39,744         22,252       +3,327     43,071 Telecommunications
444-193 Leases - Copier                           2,624       2,661      2,879            1,919       -278      2,601 Leases - Copier
444-293 Leases - Other IS                          272          780        329             219        +88         417 Leases - Other IS
446-293 M&R - Radios                            21,756        4,651          0                 0        0           0 M&R - Radios
446-193 M&R - Computers/Printers                  1,640          60          0             191                    864 M&R - Computers/Printers
446-393 M&R - Other IS                            1,390         460      1,711                 0     +322       2,033 M&R - Other IS
449-193 Copier Metering Chgs                      2,145       2,188      1,835             935        -728      1,107 Copier Metering Chgs
452-193 Operating Supplies - Printer              2,028       4,688      1,900            1,318       +80       1,980 Operating Supplies - Printer
452-293 Operating Supplies - Software           22,547        6,567          0                 0    +2,500      2,500 Operating Supplies - Software
452-393 Operating Supplies - Other IS             3,500       7,261      3,070            2,328     -2,170        900 Operating Supplies - Other IS
452-493 Operating Equipment - IS                      0      16,381          0                 0        0           0 Operating Equipment - IS
451-196 Paper Supplies                            1,200       1,536      2,075            1,102       -275      1,800 Paper Supplies
452-196 Operating Supplies - Office               2,000       2,913      2,250            1,331       -450      1,800 Operating Supplies - Office
Subtotal: Operating Expenses                   529,814      475,157    594,955       492,372       +132,067   727,022 Subtotal: Operating Expenses

Subtotal before Allocations                    529,814      475,157    594,955       492,372       +132,067   727,022 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                      21,175       27,578     39,254         30,304       -1,810     37,444 Labor Chgs - Fleet
912-191 Labor Chgs - Facilities                   9,002       9,005     10,218            7,927                 8,699 Labor Chgs - Facilities
912-193 Labor - IS                              28,591       22,091     31,233         13,998       -5,680     25,553 Labor - IS
945-195 Insurance - Casualty & Liability       158,297      165,926    164,973       123,729       +15,850    180,823 Insurance - Casualty & Liability
999-242 Facilities Alloc to Code Enf             -4,124      -4,124     -3,402         -2,552                  -2,808 Facilities Alloc to Code Enf
Subtotal: Allocations of Expense               212,941      220,476    242,276       173,406        +7,435    249,711 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                  166,826

TOTAL EXPENDITURES                             909,581      695,633    837,231       665,778       +139,502   976,733 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                                                                                     Percent Change
                                                                                   FY 07'08 to FY 08'09
                                                                                  Personnel
                                                                                  Operating        +22.2%
                                                                                  Cap Outlay


                                                                                  TOTAL            +16.7%




  ___________________________________________________________________________________________________________________
                                                                       page 71
CITY OF LAKE WALES                                           GENERAL FUND 001                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                      Function 520 - PUBLIC SAFETY                                            POLICE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                                  Activity 521 - LAW ENFORCEMENT                                                CAPITAL OUTLAY



001-521-250 PD CAPITAL OUTLAY                                EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                    06'07       9/30/07        07'08           6/30/08
CLASSIFICATION                                   BUDGET        ACTUAL       BUDGET                YTD    Change            DESCRIPTION


Capital Outlay
Equipment
664-010 C/O Security Systems                                      9,158                                                  0 C/O Security Systems
664-100 C/O Autos & Trucks                         79,327        85,500          85,466        85,357               45,000 C/O Autos & Trucks
664-200 C/O Computers                                            29,522          26,000        25,861                    0 C/O Computers
664-600 C/O Radios                                       0                      193,582      193,582                     0 C/O Radios
664-900 C/O Other Equipment                                      22,400                       18,919                     0 C/O Other Equipment
Subtotal: Capital Equipment                        79,327      146,580          305,048      323,719                45,000 Subtotal: Capital Equipment



TOTAL EXPENDITURES                                 79,327      146,580          305,048      323,719     -260,048   45,000 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                                                                                             Percent Change
                       Capital Outlay Detail                                               FY 07'08 to FY 08'09
                                                                                          Personnel
        3 Marked Vehicles*                         45,000                                 Operating
                                                                                          Cap Outlay
         Total Capital Outlay                      45,000
                                                                                          TOTAL          -85.2%
        *An additional 3 Marked Vehicles for use in Zone 5 (new development
        on north side of city) will be purchased from impact fees in Fund 330




  ___________________________________________________________________________________________________________________
                                                                                page 72
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                    9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 570 - CULTURE/RECREATION                                  RECREATION SERVICES
ADOPTED - ORDINANCE 2008-34                                 Activity 572 - PARKS AND RECREATION                                     OPERATING BUDGET



001-572-600 RECREATION SERVICES                             EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                   06'07       9/30/07         07'08     6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET          YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                         49,358        60,984        17,438      10,768     -17,438        0    Regular Salaries
113-100 Seasonal Workers                          4,000                       8,384                                0    Seasonal Workers
114-000 Overtime                                  4,000           699         4,000          198     -4,000        0    Overtime
121-000 F.I.C.A. Taxes                            4,388         4,719         2,281          951     -2,281        0    F.I.C.A. Taxes
122-100 Retirement - General Pension              2,652         2,547         1,584          658     -1,584        0    Retirement - General Pension
123-100 Life Insurance                              141            40             0         -306         0         0    Life Insurance
123-200 Health Insurance                         12,642        16,450             0                      0         0    Health Insurance
124-000 Workers' Compensation                     4,738         3,316         3,074       2,306      -3,074        0    Workers' Compensation
125-000 Unemployment Compensation                     0         6,095             0                      0         0    Unemployment Compensation
Subtotal: Personal Services                      81,919        94,850        36,761      14,575     -36,761        0 Subtotal: Personal Services
        PERSONNEL SCHEDULE                                   Number        Paygrade     Annual                ACTUAL

        Recreation Aide (2 P/T)                                1.0           107               0                   0

                                          Total Positions     1.00                 Total Salaries                  0


001-572-600 RECREATION SERVICES                             EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                   06'07       9/30/07         07'08     6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET          YTD     Change              DESCRIPTION

Operating Expenses
334-903 Contract Services - Fireworks            14,000        14,000                     4,450     +10,000    10,000   Contract Services - Fireworks
334-900 Contract Services - Other                 8,000         7,197                     2,622          0          0   Contract Services - Other
334-906 Contract Svs - Charter Summer Sc          1,000                       5,000       5,000          0      5,000   Contract Svs - Charter Summer Sch
334-907 Contract Svs - Summer Film Series                                     3,500       3,500          0      3,500   Contract Svs - Summer Film Series
334-908 Contract Svs - Gym Management                                                               +32,000    32,000   Contract Svs - Gym Management
340-240 Lodging & Meals                             500               32          0                      0          0   Lodging & Meals
340-290 Other Travel Reimb                          100                           0                      0          0   Other Travel Reimb
343-107 Electricity - Kirkland Gym               12,000        13,804        12,000       8,453     -12,000             Electricity - Kirkland Gym
343-205 Water & Sewer - Kirkland Gym              1,000                       2,500                  -2,500             Water & Sewer - Kirkland Gym
343-306 Natural Gas Svc - Kirkland Gym            1,000              953      1,000         703      -1,000             Natural Gas Svc - Kirkland Gym
344-900 Rentals & Leases - Other                  1,000              510          0                      0         0    Rentals & Leases - Other
346-150 M&R - Equipment                           1,000              459          0                      0         0    M&R - Equipment
347-200 Printing - Forms                            250               31          0                      0         0    Printing - Forms
347-900 Printing - Other                            100                           0                      0         0    Printing - Other
348-000 Promotional Advertising                     500              500          0                      0         0    Promotional Advertising
349-410 Permitting Fees                             100              610          0                   +250       250    Permitting Fees
349-440 Entry Fees                                    0                           0         575          0         0    Entry Fees
349-490 Other Fees                                  100         3,500             0         148          0         0    Other Fees
349-700 Taxes & Assessments                         100                           0                      0         0    Taxes & Assessments
349-900 Other Miscellaneous Chgs                  1,000         1,487         1,000                    -662      338    Other Miscellaneous Chgs
352-001 Operating Supplies - Furnishings          1,500           846             0                      0         0    Operating Supplies - Furnishings
352-500 Operating Supplies - Tools                  500                           0                      0         0    Operating Supplies - Tools
352-600 Operatng Supplies - Uniforms              2,000                           0                      0         0    Operatng Supplies - Uniforms
352-900 Operating Supplies - Misc                   500               35         50                     -50        0    Operating Supplies - Misc
352-903 Operating Supplies - Special Event        1,775              151          0                      0         0    Operating Supplies - Special Events
352-904 Operating Supplies - Classes              1,500                           0                      0         0    Operating Supplies - Classes
352-905 Operating Supplies - Athletic Prgrm       3,000         2,769             0                      0         0    Operating Supplies - Athletic Prgrm
352-906 Operating Supplies - Charter SSch         4,000         5,000             0                                     Operating Supplies - Charter SSch
352-907 Operating Supplies - Amare Camp           7,000         6,134             0                                     Operating Supplies - Amare Camp
352-909 Operating Supplies - Jr Magic                           2,625         3,500       2,400                 3,500   Operating Supplies - Jr Magic
352-911 Operating Supplies - Basketball           2,500           215           500                    -500         0   Operating Supplies - Basketball
352-913 Operating Supplies - Programs             2,500           559             0                      0          0   Operating Supplies - Programs
354-100 Books & Subscriptions                       250                           0                      0          0   Books & Subscriptions



  ___________________________________________________________________________________________________________________
                                                                            page 73
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 570 - CULTURE/RECREATION                                     RECREATION SERVICES
ADOPTED - ORDINANCE 2008-34                               Activity 572 - PARKS AND RECREATION                                        OPERATING BUDGET



001-572-600 RECREATION SERVICES                           EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                  06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET             YTD       Change               DESCRIPTION

354-200 Memberships                                500          400          0                            0          0   Memberships
354-300 Training and Education                   1,000                       0                            0          0   Training and Education
354-600 Tuiition Aid                             1,500                       0                            0          0   Tuiition Aid
431-134 Prof Servs - HR                            100          704          0             165            0          0   Prof Servs - HR
434-134 Contract Servs - HR                        100          371          0             182            0          0   Contract Servs - HR
446-191 M&R Fleet                                  500        1,609          0             450            0          0   M&R Fleet
446-291 M&R Vehicle Refurbish                    2,500                       0                            0          0   M&R Vehicle Refurbish
452-191 Operating Supplies - Veh/Equip              75          938          0              104           0          0   Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                2,226        3,052          0            3,148           0          0   Operating Supplies - Fuel
446-292 M&R - Historic Structures               12,500        6,552     10,000            1,687      -10,000             M&R - Historic Structures
452-192 Operating Supplies - Janitorial          2,000        1,151        500              481        -500          0   Operating Supplies - Janitorial
452-292 Operating Supplies - Other Bldg          1,000                     100                         -100          0   Operating Supplies - Other Bldg
434-193 Contract Services - IS                       0                       0                            0          0   Contract Services - IS
441-193 Postage                                    100           18          0                            0          0   Postage
441-293 Telecommunications                       2,073          919        549             599         -549          0   Telecommunications
444-193 Leases - Copier                              0                       0                            0          0   Leases - Copier
444-293 Leases - Other IS                           29                       0                            0          0   Leases - Other IS
446-193 M&R - Computers/Printers                   100                       0                                           M&R - Computers/Printers
446-393 M&R - Other IS                               0                      48                           -48         0   M&R - Other IS
449-193 Copier Metering Chgs                       150          110          0                 29         0          0   Copier Metering Chgs
452-193 Operating Supplies - Printer               250          330          0                            0          0   Operating Supplies - Printer
452-293 Operating Supplies - Software              431                       0                            0          0   Operating Supplies - Software
452-393 Operating Supplies - Other IS                0                       0                            0          0   Operating Supplies - Other IS
452-493 Operating Equipment - IS                   100           30          0                            0          0   Operating Equipment - IS
451-196 Paper Supplies                             100          138          0                 30         0          0   Paper Supplies
452-196 Operating Supplies - Office                250          123          0                 22         0          0   Operating Supplies - Office
Subtotal: Operating Expenses                    96,359       77,862     40,247         34,748       +14,341     54,588 Subtotal: Operating Expenses

Capital Outlay
664-900 C/O Other Equipment                     10,000        9,385          0                            0          0 C/O Other Equipment
Subtotal: Capital Outlay                        10,000        9,385          0                  0         0          0 Subtotal: Capital Outlay

Subtotal before Allocations                    188,278      182,097     77,008         49,323         -22,420   54,588 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                         138          465          0              446           0          0 Labor Chgs - Fleet
912-193 Labor - IS                                  41          630          0              335           0          0 Labor - IS
945-195 Insurance - General Liability            3,735        3,912      3,371            2,528      +6,827     10,198 Insurance - General Liability
999-521   Alloc from Law Enforcement            64,016       64,016          0                                         Alloc from Law Enforcement
999-541   Alloc from Streets Div                                                          2,044                        Alloc from Streets Div
Subtotal: Allocations of Expense                67,930       69,023      3,371            5,353      +6,827     10,198 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                    -3,500

TOTAL EXPENDITURES                             252,708      251,120     80,379         54,676        -15,593    64,786 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                          Percent Change
* Previously budgeted as Leisure Services Administration.                          FY 07'08 to FY 08'09
                                                                                  Personnel         -100.0%
                                                                                  Operating          +35.6%
                                                                                  Cap Outlay


                                                                                  TOTAL              -29.1%




  ___________________________________________________________________________________________________________________
                                                                       page 74
CITY OF LAKE WALES                                    GENERAL FUND 001                                                         #######

2008-2009 ANNUAL BUDGET                               Function 520 - PUBLIC SAFETY                                  FIRE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                           Activity 522 - FIRE CONTROL                                   GOALS & OBJECTIVES




Fire Department
Jerry Brown, Fire Chief

The Lake Wales Fire Department protects the lives and property in our community from loss due to fire, medical emergencies,
and other disasters through public education and awareness as well as through fire suppression and rescue services. Caring
about those we serve, we strive to provide the most efficient and highest quality services possible. The department's service
area also includes parts of unincorporated Polk County, resulting in a total coverage area of approximately 55 square miles.


RESPONSIBILITIES
Management                                            Operations                                    Inspection & Prevention
Emergency Management                                  Fire suppression                              Fire safety inspections for new
Development of general operating procedures           Rescue - vehicle, aviation, water, rail,         and existing buildings
Communications                                           industrial, building, high angle, trench   Plans review
Pre-incident planning                                 Emergency medical care                        Code & Ordinance development
Critical incident debriefing                          Hazardous materials first responder           Burn permits
Compliance with federal, state and                    Weapons of Mass Destruction first             Cause & Origin determination
   local laws and ordinances                             responder                                  "In Service" training for
Outside agency coordination                           Search                                            busineses
Staff scheduling                                      Body recovery
Record keeping
Training
Budgeting - annual and long-range
Incident analysis
Public relations & public education
Apparatus maintenance and replacement
Equipment maintenance and replacement

ORGANIZATIONAL CHART


                                                                Fire Chief




                  Deputy Chief                 Deputy Chief                   Deputy Chief           Fire Marshal
                      (1)                          (1)                            (1)                     (1)


                   Lieutenant                   Lieutenant                     Lieutenant              Specialist
                       (1)                          (1)                            (1)                    (1)

                  FF/Paramedic                FF/Paramedic                   FF/Paramedic
                       (2)                         (2)                            (2)


                 Firefighter/EMT              Firefighter/EMT                Firefighter/EMT
                        (4)                          (4)                            (4)




      ___________________________________________________________________________________________________________________
                                                                page 75
CITY OF LAKE WALES                                            GENERAL FUND 001                                                             #######

2008-2009 ANNUAL BUDGET                                       Function 520 - PUBLIC SAFETY                                      FIRE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                                   Activity 522 - FIRE CONTROL                                       GOALS & OBJECTIVES




Fire Department

FY 08'09 GOALS & OBJECTIVES
Goal: Create a 5-Year Business Plan in order to better prepare for present and future department goals and
      needs.
Objectives:
  M Hold meetings with personnel for input on future goals and planning.
  M Develop a plan to address future goals and needs through FY13'14.
  M Prepare a 5-year plan for review, input, and support by City Administration and Commission.

Goal: Refurbish all fire hydrants in the city.
Objectives:
  M Prepare a hydrant list to include location and latests GPM flow.
  M Remove loose paint, grease caps, and prepare for paint.
  M Paint hydrant barrels yellow and bonnet per color specification to indicate flow.

Goal: Increase fire safety and fire prevention by inspecting all businesses in the city annually.
Objectives:
  M Continue the street and block inspection program to include all businesses in the city.
  M Reduce the time requirements, through efficiency and compliance, so that all businesses are inspected annually.

PERFORMANCE HIGHLIGHTS
  M Completed the first phase of service level improvement from Basic Life Support to Advance Life Support. Six
    paramedics completed training and rescue truck placed in service.
  M Insurance Services Office (ISO) classification improvement from 5/9 to PPC 3 in an effort to reduce insurance
    rantes for all home and business owners in the city.
  M The department made considerable improvement in the areas of fire prevention and fire safety. Target hazards were
    identified and inspected such as restaurants and convenience stores and a street & block inspection program of all
    businesses within the city is well underway.



PERFORMANCE MEASURES
                                                                                                                  YTD 5/19/08
                                                     2004         2005             2006              2007            2008*
      Response Volume *                             2,305        2,379            2,756             2,786            1,148
      Response Time Average (minutes                5.01          4.55             4.8              4.94              4.5
      Department staffing                            20            21               23               24                27
      Inspections/Plans review                       652          679              832              1,383             534
      Public education (persons)                    1,750        2,117            2,771             2,378            1,023
      * Includes fire, rescue, and medical calls.                             (data for calendar year, 1/1 thru 12/31)
                                                                                                                  YTD 5/31/08
                                                    2003/04      2004/05          2005/06         2006/2007        2006/2007
      Employee Safety
        Preventable Accidents                         1             0                2                1                  0
        Non-preventable Accidents                     2             1                2                1                  2
        Vehicle Accidents                             3             0                2                1                  0
        Workers' Comp Injuries                        0             1                2                1                  2




      ___________________________________________________________________________________________________________________
                                                                        page 76
CITY OF LAKE WALES                                     GENERAL FUND 001                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                Function 520 - PUBLIC SAFETY                                              FIRE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                            Activity 522 - FIRE CONTROL                                               OPERATING BUDGET



001-522-000 FIRE CONTROL                               EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                               06'07      9/30/07       07'08      6/30/08
CLASSIFICATION                              BUDGET       ACTUAL      BUDGET           YTD    Change                DESCRIPTION

Personal Services
112-200 Firefighter Salaries               1,110,355   1,140,826    1,197,757    837,735      -11,618   1,186,139 Firefighter Salaries
113-000 Other Salaries                                    30,250      28,000      12,020                   20,000 Other Salaries
113-700 Cell Phone Allowance                  1,040        1,835        2,409       1,663      -2,409           0 Cell Phone Allowance
114-100 Overtime - Call back                 61,262       39,056      35,600      27,646     -14,644       20,956 Overtime - Call back
114-200 Overtime - Holiday                                                                   +25,654       25,654 Overtime - Holiday
115-000 Special Pay                           6,720        7,139        7,420       4,911         0         7,420 Special Pay
116-000 Compensated Absences Accr            11,766            0           0                       0            0 Compensated Absences Accr
121-000 F.I.C.A. Taxes                       87,538       92,012      98,585      66,531      -2,184       96,401 F.I.C.A. Taxes
122-200 Retirement - Firefighter            252,310      251,744     254,247     189,610     +23,711     277,958 Retirement - Firefighter
123-100 Life Insurance                        3,546        2,713        4,133       3,758       -106        4,027 Life Insurance
123-200 Health Insurance                    174,691      237,849     170,589     123,297     -17,787     152,802 Health Insurance
124-000 Workers' Compensation               116,943       81,850     135,389     101,542     +16,085     151,474 Workers' Compensation
Subtotal: Personal Services                1,826,171   1,885,274    1,934,129   1,368,713      +8,702   1,942,831 Subtotal: Personal Services



Operating Expenses
331-200 Prof Serv - Medical                                                                   +6,500        6,500 Prof Serv - Medical
331-300 Prof Serv - Labor Legal               2,500                        0                      0             0 Prof Serv - Labor Legal
331-900 Prof Serv - Other                         0        1,820      47,000      28,584     -47,000               Prof Serv - Other
334-501 Contract Serv - Dispatch              7,000        6,513      10,000      10,000      +7,000       17,000 Contract Serv - Dispatch
334-904 Contract Serv - Collection Fee            0                         0                     0                Contract Serv - Collection Fee
340-220 Mileage - Meetings & Conference         750                        0                      0             0 Mileage - Meetings & Conference
340-240 Lodging & Meals                       1,000        1,197           0         695          0             0 Lodging & Meals
340-290 Other Travel Reimb                                     3            0                     0             0 Other Travel Reimb
341-400 Freight                                  25                       20                      +5           25 Freight
343-102 Electricity - Bldgs                  21,000       18,634      20,000      13,230          0        20,000 Electricity - Bldgs
343-200 Water & Sewer                         9,000        8,433      10,000        5,627         0        10,000 Water & Sewer
343-305 LP Gas                                  100          100         100                      0           100 LP Gas
346-150 M&R Equipment                         4,500        3,041        4,500       3,138     -1,000        3,500 M&R Equipment
346-501 M&R Fuel Tanks                            0          409            0        228       +400           400 M&R Fuel Tanks
346-502 M&R Generators                          900        1,070           0                      0             0 M&R Generators
346-900 M&R Miscellaneous                       150           75         150         -150         0           150 M&R Miscellaneous
347-100 Printing - Stationery                    50          181            0                  +250           250 Printing - Stationery
347-200 Printing - Forms                         50          339         200                      0           200 Printing - Forms
347-300 Printing - Codes                          0                         0                     0             0 Printing - Codes
349-410 Permits                                   0           25            0          25         0             0 Permits
349-600 Legal Advertising                       100          351         100         310       +250           350 Legal Advertising
349-700 Taxes & Assessments                     100                      100                      0           100 Taxes & Assessments
349-900 Other Miscellaneous Chgs                 50                       50                     -50            0 Other Miscellaneous Chgs
352-001 Operating Supplies - Furnishings          0                     3,071       3,299     -3,071            0 Operating Supplies - Furnishings
352-050 Operating Supplies - Equipment        2,500        2,056        1,685       2,245      +315         2,000 Operating Supplies - Equipment
352-303 Operating Supplies - Bottled Wtr          0                         0                     0             0 Operating Supplies - Bottled Wtr
352-500 Operating Supplies - Tools              500                      500         287          0           500 Operating Supplies - Tools
352-505 Operating Supplies - Fire Hoses                                                                         0 Operating Supplies - Fire Hoses
352-600 Operating Supplies - Uniforms        30,000       17,482      20,000      17,011     -16,000        4,000 Operating Supplies - Uniforms
352-601 Operating Supplies - Safety Gear                                8,550       8,299     +7,450       16,000 Operating Supplies - Safety Gear
352-900 Operating Supplies - Misc             2,400        1,358        2,400        932      -1,000        1,400 Operating Supplies - Misc
352-916 Operating Supplies - Fire Prev                                  1,750                  +450         2,200 Operating Supplies - Fire Prev
354-100 Books & Subscriptions                   750          135           0                      0             0 Books & Subscriptions
354-200 Memberships                             350          305         500         550          0           500 Memberships



  ___________________________________________________________________________________________________________________
                                                                     page 77
CITY OF LAKE WALES                                 GENERAL FUND 001                                              9/25/2008

2008-2009 ANNUAL BUDGET                            Function 520 - PUBLIC SAFETY                         FIRE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                        Activity 522 - FIRE CONTROL                       PERSONNEL SCHEDULE




001-522-000 FIRE CONTROL




       PERSONNEL SCHEDULE                           Number    Paygrade      Annual    ACTUAL
       Fire Chief                                     1.0       209         76,803      76,803
       Deputy Chief                                   1.0       207         71,368      71,368
       Deputy Chief                                   1.0       207         58,917      58,917
       Deputy Chief                                   1.0       207         57,797      57,797
       Fire Marshal                                   1.0       207         69,013      69,013
       Fire Prevention Officer                        1.0       204         49,360      49,360
       Lieutenant                                     1.0       605         58,860      58,860
       Lieutenant                                     1.0       605         52,700      52,700
       Lieutenant                                     1.0       605         53,220      53,220
       Firefighter III                                1.0       604              0           0
       Firefighter III                                1.0       604         51,551      51,551
       Firefighter III                                1.0       604         48,477      48,477
       Firefighter III                                1.0       604         47,963      47,963
       Firefighter III                                1.0       604         47,380      47,380
       Firefighter III                                1.0       604         46,763      46,763
       Firefighter III                                1.0       604         39,999      39,999
       Firefighter II                                 1.0       603         36,361      36,361
       Firefighter II                                 1.0       603         34,316      34,316
       Firefighter I /EMT                             1.0       602         33,169      33,169
       Firefighter I /EMT                             1.0       602         32,684      32,684
       Firefighter I /EMT                             1.0       602         31,629      31,629
       Firefighter I /EMT                             1.0       602         31,614      31,614
       Firefighter I /EMT                             1.0       602         31,614      31,614
       Firefighter I /EMT                             1.0       602         31,378      31,378
       Firefighter I /EMT                             1.0       602         31,240      31,240
       Firefighter I                                  1.0       601         31,166      31,166
       Firefighter I                                  1.0       601         30,797      30,797
                                    Firefighters      27.0                           1,186,139




       ___________________________________________________________________________________________________________________
                                                                 page 77a
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 520 - PUBLIC SAFETY                                             FIRE DEPARTMENT
ADOPTED - ORDINANCE 2008-34                               Activity 522 - FIRE CONTROL                                              OPERATING BUDGET



001-522-000 FIRE CONTROL                                  EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                  06'07      9/30/07       07'08      6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL      BUDGET           YTD    Change                DESCRIPTION
354-300 Training and Education                    2,500       3,196        8,000       6,577     +2,000       10,000 Training and Education
354-600 Tuition Aid                             22,000       28,438      16,500        9,962    -16,500            0 Tuition Aid
354-601 Tuition Aid - Recruit Scholarship             0                     500                    -500            0 Tuition Aid - Recruit Scholarship
431-134 Prof Servs - HR                           6,500       2,179        6,500       1,687     -4,000        2,500 Prof Servs - HR
434-134 Contract Servs - HR                        100           99         100         292           0          100 Contract Servs - HR
446-191 M&R Fleet                               42,500       29,289      42,500      17,481      -7,500       35,000 M&R Fleet
452-191 Operating Supplies - Veh/Equip            3,300       3,726        3,000       3,256     +2,000        5,000 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel               29,561       20,566      25,000      22,668     +26,633       51,633 Operating Supplies - Fuel
452-491 Operating Supplies - Generators                                     245                  +1,255        1,500 Operating Supplies - Generators
434-192 Contract Services - Facilities             975          580        1,000                      0        1,000 Contract Services - Facilities
446-192 M&R - Facilities                          3,000       4,256        4,000       4,285     +2,000        6,000 M&R - Facilities
452-192 Operating Supplies - Janitorial           1,800       2,630        2,400       1,200       -400        2,000 Operating Supplies - Janitorial
452-292 Operating Supplies - Bldg Other            500          878         500         104           0          500 Operating Supplies - Bldg Other
434-193 Contract Services - IS                    6,210         300        1,210       1,345      +150         1,360 Contract Services - IS
441-193 Postage                                       5          14          10           27       +15            25 Postage
441-293 Telecommunications                        5,545       4,756        3,011       2,852     +2,103        5,114 Telecommunications
444-193 Leases - Copier                           1,134       1,092        1,134        756        +32         1,166 Leases - Copier
444-293 Leases - Other IS                             1           1           3            3         +7           10 Leases - Other IS
446-293 M&R - Radios                              4,331       2,255        4,332                 -3,332        1,000 M&R - Radios
446-193 M&R - Computers/Printers                   242          140                                              250 M&R - Computers/Printers
446-393 M&R - Other IS                            1,390         460         333           15          0          333 M&R - Other IS
449-193 Copier Metering Chgs                       302          231         200         179           0          200 Copier Metering Chgs
452-193 Operating Supplies - Printer               813        1,145         816         180         -66          750 Operating Supplies - Printer
452-293 Operating Supplies - Software             2,154       1,766           0                       0            0 Operating Supplies - Software
452-393 Operating Supplies - Other IS              324       11,919        1,200          59       -800          400 Operating Supplies - Other IS
452-493 Operating Equipment - IS                  3,000       3,434           0        1,042          0            0 Operating Equipment - IS
451-196 Paper Supplies                             150          148         200           88          0          200 Paper Supplies
452-196 Operating Supplies - Office                250          565         500         279           0          500 Operating Supplies - Office
Subtotal: Operating Expenses                   222,362      187,590     253,870     168,647     -42,154      211,716 Subtotal: Operating Expenses

Capital Outlay                                                                             0
664-100 C/O Autos & Trucks                      62,000       58,345                                   0            0 C/O Autos & Trucks
664-600 C/O Radios                                                       70,279      70,279      -70,279              C/O Radios
664-900 C/O Other Equip                                                     815         933                           C/O Other Equip
664-910 C/O Safety Equip                                                                              0               C/O Safety Equip
Subtotal: Capital Outlay                        62,000       58,345      71,094      71,212      -71,094           0 Subtotal: Capital Outlay

Allocations of Expense
912-191 Labor Chgs - Fleet                        3,773       1,635        2,136       2,889       +47         2,183 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                   2,897       1,718        1,608       2,028       +52         1,660 Labor Chgs - Facilities
912-193 Labor - IS                                3,720       2,185        2,686       4,413       -228        2,458 Labor - IS
945-195 Insurance - Casualty & Liability        60,080       63,054      67,407      50,616      +9,393       76,800 Insurance - Casualty & Liability
Subtotal: Allocations of Expense                70,470       68,592      73,837      59,946      +9,263       83,100 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                   54,161

TOTAL EXPENDITURES                           2,235,164    2,199,801    2,332,930   1,668,518      -95,282   2,237,648 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




  ___________________________________________________________________________________________________________________
                                                                        page 78
CITY OF LAKE WALES                                        GENERAL FUND 001                                                            9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 510 - GENERAL GOVERNMENT                                   PUBLIC SERVICES
ADOPTED - ORDINANCE 2008-34                               Activity 519 - OTHER GENERAL GOVERNMENT                           GOALS & OBJECTIVES




Public Services Department
Teresa Allen, Director

The Public Services Department is responsible for the operations and capital improvement programs of the Parks Division,
Recreation Facilities Division, Cemetery Division and Facilities Maintenance Division. Public Services is also responsible for
capital improvements at the Lake Wales Municipal Airport.


ORGANIZATIONAL CHART



                                                         Public Services
                                                            Director


                                                                           Office Asst (1)



                  FACILITIES                                                                               RECREATION
                                      CEMETERY             AIRPORT                    PARKS
                 MAINTENANCE                                                                                FACILITIES


                     Facilities      Superintendent                             Superintendent              Turf Maint
                   Supervisor (1)          (1)                                        (1)                  Specialist (1)


                                                                                  Pks Manager/
                  Craftsworker (1)                                            Irrigation Specialist
                                                                                       (1)

                                                                             Maintenance Wkr IV/
                   Maintenance                                                  Gardener (1)
                    Worker (2)

                                                                                 Maintenance
                                                                                 Worker II (4)


       *Airport is budgeted in Airport Fund 404.




PERFORMANCE MEASURES
                                                                                                              * YTD 5/31/08
       (All divisions combined)                2003/04        2004/05          2005/06           2006/07          2007/08*
       Employee Safety
         Preventable Accidents                     1             6                4                   1               1
         Non-preventable Accidents                 6             7                2                   2               4
         Vehicle Accidents                         3             3                1                   1               2
         Workers' Comp Injuries                    4            10                5                   2               3




  ___________________________________________________________________________________________________________________
                                                               page 79
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                    9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 510 - GENERAL GOVERNMENT                                    PUBLIC SERVS ADMIN
ADOPTED - ORDINANCE 2008-34                                 Activity 519 - OTHER GENERAL GOVERNMENT                                 OPERATING BUDGET



001-539-600 PUBLIC SERVICES ADM                             EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                   06'07       9/30/07         07'08    6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET         YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                         69,908        69,443        83,342     59,725       +753     84,095 Regular Salaries
114-000 Overtime                                       0             410          0      2,002       +101        101 Overtime
121-000 F.I.C.A. Taxes                            5,348         5,351         6,376      4,682        +66      6,442 F.I.C.A. Taxes
122-100 Retirement - General Pension              3,475         3,591         6,159      4,404       -834      5,325 Retirement - General Pension
123-100 Life Insurance                              239              149        285        509          0        285 Life Insurance
123-200 Health Insurance                         11,394        15,100        13,512     10,134      -1,758    11,754 Health Insurance
124-000 Workers' Compensation                       650              455        859        644        +67        926 Workers' Compensation
125-000 Unemployment Compensation                      0                          0                     0          0 Unemployment Compensation
Subtotal: Personal Services                      91,014        94,499       110,533     82,100      -1,605   108,928 Subtotal: Personal Services

        PERSONNEL SCHEDULE                                   Number        Paygrade    Annual                ACTUAL
        Public Services Dir                                    1.0           208       61,837                 61,837
        Office Assistant                                       1.0           112       22,258                 22,258
                                          Total Positions      2.0                Total Salaries              84,095


001-539-600 PUBLIC SERVICES ADM                             EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                   06'07       9/30/07         07'08    6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET         YTD     Change              DESCRIPTION

Operating Expenses
331-320 Prof Servs - Legal non-retainer                                                                 0              Prof Servs - Legal non-retainer
340-240 Lodging & Meals                             100                           0                     0          0 Lodging & Meals
347-200 Printing - Forms                               0              25         75                   -25         50 Printing - Forms
349-900 Other Miscellaneous Chgs                    150              507        150           5      -150          0 Other Miscellaneous Chgs
352-001 Operating Supplies - Furniture              843              842          0                     0          0 Operating Supplies - Furniture
352-600 Operating Supplies - Uniforms               150                           0                     0          0 Operating Supplies - Uniforms
352-900 Operating Supplies - Misc                     50              26        250                  -250          0 Operating Supplies - Misc
354-100 Books & Subscriptions                         50                          0                     0          0 Books & Subscriptions
354-200 Memberships                                   50                          0                     0          0 Memberships
354-300 Training and Education                      200              504          0          35         0          0 Training and Education
431-134 Prof Servs - HR                                0                          0                     0          0 Prof Servs - HR
434-134 Contract Servs - HR                            0                          0                     0          0 Contract Servs - HR
446-191 M&R Fleet                                      0                          0                     0          0 M&R Fleet
452-191 Operating Supplies - Veh/Equip                 0                          0                     0          0 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                      0                          0                     0          0 Operating Supplies - Fuel
434-193 Contract Services - IS                         0                          0                     0          0 Contract Services - IS
441-193 Postage                                       50             135        182           8      -132         50 Postage
441-293 Telecommunications                          580              133        266        101        -36        230 Telecommunications
444-193 Leases - Copier                             118              500        337        225          0        337 Leases - Copier
444-293 Leases - Other IS                             14              25         56          19       -36         20 Leases - Other IS
446-293 M&R - Radios                                                                                               0 M&R - Radios
446-193 M&R - Computers/Printers                    100                           0                                    M&R - Computers/Printers
446-393 M&R - Other IS                              100              545         95                     0         95 M&R - Other IS
449-193 Copier Metering Chgs                        256              216        185          89         0        185 Copier Metering Chgs
452-193 Operating Supplies - Printer                102                         102                  +102        204 Operating Supplies - Printer
452-293 Operating Supplies - Software               216                           0                     0          0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                                             0                  +200        200 Operating Supplies - Other IS
452-493 Operating Equipment - IS                    546              536          0                     0          0 Operating Equipment - IS
451-196 Paper Supplies                              150               68        150          48       -50        100 Paper Supplies
452-196 Operating Supplies - Office                 200               50        100          42         0        100 Operating Supplies - Office
Subtotal: Operating Expenses                      4,025         4,112         1,948        572       -377      1,571 Subtotal: Operating Expenses


  ___________________________________________________________________________________________________________________
                                                                            page 80
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                           9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 510 - GENERAL GOVERNMENT                                           PUBLIC SERVS ADMIN
ADOPTED - ORDINANCE 2008-34                               Activity 519 - OTHER GENERAL GOVERNMENT                                       OPERATING BUDGET



001-539-600 PUBLIC SERVICES ADM                           EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                  06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET             YTD      Change                 DESCRIPTION


Capital Outlay
664-400 C/O Office Equipment                          0                       0                         0              0 C/O Office Equipment
Subtotal: Capital Outlay                              0           0          0                 0        0              0 Subtotal: Capital Outlay

Subtotal before Allocations                     95,039       98,611    112,481         82,672        -1,982     110,499 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                            0                                                 0              0 Labor Chgs - Fleet
912-193 Labor - IS                                 312          803       1,430            343       -525            905 Labor - IS
945-195 Insurance - Casualty & Liability          6,425       6,729      7,906            5,930      +826          8,732 Insurance - Casualty & Liability
999-519 Alloc from Municipal Adm Bldg             1,637       1,637      1,803            1,352        -59         1,744 Alloc from Municipal Adm Bldg
999-192 Alloc to Facilities Maint              -18,666      -19,539     -24,724       -18,543        +348        -24,376 Alloc to Facilities Maint
999-721 Alloc to Parks Div                     -18,665      -19,539     -24,724       -18,543        +348        -24,376 Alloc to Parks Div
999-722 Alloc to Recr Facilities Div           -18,666      -19,539     -24,724       -18,543        +348        -24,376 Alloc to Recr Facilities Div
999-420 Alloc to Airport                       -10,085      -10,958     -24,724       -18,543        +348        -24,376 Alloc to Airport
999-411 Alloc to Streets Div                   -18,666      -18,666          0                          0              0 Alloc to Streets Div
999-391 Alloc to Cemetery                      -18,665      -19,539     -24,724       -18,543        +348        -24,376 Alloc to Cemetery
Subtotal: Allocations of Expense               -95,039      -98,611    -112,481       -85,090      +1,982       -110,499 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                         0

TOTAL EXPENDITURES                                    0           0          0         -2,418               0          0 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                     Percent Change
                                                                                   FY 07'08 to FY 08'09

                                                                                  Personnel         -1.5%
                                                                                  Operating        -19.4%
                                                                                  Cap Outlay


                                                                                  TOTAL             -1.8%




  ___________________________________________________________________________________________________________________
                                                                       page 81
CITY OF LAKE WALES                                       GENERAL FUND 001                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                  Function 510 - GENERAL GOVERNMENT                      FACILITIES DIVISION
ADOPTED - ORDINANCE 2008-34                              Activity 519 - OTHER GENERAL GOVERNMENT                GOALS & OBJECTIVES




Public Services Department
Facilities Division
The Facilities Department is responsible for maintaining and repairing City-owned facilities and provides custodial services for
the Municipal Admin Building, the Police Station, the Library, and various recreational facilities.


RESPONSIBILITIES
Municipal Admin Building                                 Stuart House
Old City Hall                                            Lake Wales Public Library
Police Station                                           Tourist Club
Fire Station                                             Park Pavilions
Austin Community Center                                  Fishing Pier
Kirkland Gymnasium                                       City Garage
Depot Museum                                             Field Services/Streets Division Building

FY 08'09 GOALS & OBJECTIVES
Goal: Optimize operation of utility systems in all buildings.
Objectives:
   M   Establish preventative maintenance plan for utility systems of each facility including annual A/C checks.
   M   Maintain all air-handling systems in good condition.
   M   Maintain all water supply and waste systems in good condition.
   M   Maintain all electrical systems in good condition.

Goal: Ensure stability of building structures.
Objectives:
   M   Establish preventative maintenance plan for each facility including annual roof inspection and building inspection.
   M   Perform preventative maintenance as required.
   M   Repair or replace equipment as required.
   M   Repair and maintain doors and windows.
   M   Repair all roofs as required.


PERFORMANCE MEASURES
                                                                                                    * YTD 7/31/08
                                              2003/04       2004/05       2005/06        2006/07       2007/08*
       Maintenance
         Buildings maintained                   45            45            45             44             44
         Air handlers serviced                  9             39            39             30             48
         Windows replaced                       17            25            25             35             40
         Doors repaired/replaced                22            40            45             50             50
       Employee Safety
         Preventable Accidents                   0             0             0             0               0
         Non-preventable Accidents               2             0             1             1               1
         Vehicle Accidents                       1             0             0             0               0
         Workers' Comp Injuries                  1             0             1             1               1




     ___________________________________________________________________________________________________________________
                                                             page 82
CITY OF LAKE WALES                                         GENERAL FUND 001                                                                          9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 510 - GENERAL GOVERNMENT                                           FACILITIES DIVISION
ADOPTED - ORDINANCE 2008-34                                Activity 519 - OTHER GENERAL GOVERNMENT                                       OPERATING BUDGET



001-519-200 FACILITIES MAINTENANCE                         EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                 06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                 BUDGET         ACTUAL       BUDGET             YTD     Change               DESCRIPTION

Personal Services
112-000 Regular Salaries                        81,795         85,133      105,795         75,299       -528     105,267 Regular Salaries
113-700 Cell Phone Allowance                       130              130           130           95         0         130 Cell Phone Allowance
114-000 Overtime                                  1,000         1,169         4,160         7,491        +42       4,202 Overtime
116-000 Compensated Absences Accr                 2,568                              0                     0           0 Compensated Absences Accr
121-000 F.I.C.A. Taxes                            6,344         6,614         8,420         6,274         -36      8,384 F.I.C.A. Taxes
122-100 Retirement - General Pension              3,682         3,844         7,449         5,620      -1,108      6,341 Retirement - General Pension
123-100 Life Insurance                             253              106           299         191          -3        296 Life Insurance
123-200 Health Insurance                        21,487         21,247        20,268        15,201      -2,637     17,631 Health Insurance
124-000 Workers' Compensation                     9,919         6,942        14,543        10,907       +889      15,432 Workers' Compensation
125-000 Unemployment Compensation                     0                              0                     0           0 Unemployment Compensation
Subtotal: Personal Services                    127,178       125,185       161,064        121,078       -3,381   157,683 Subtotal: Personal Services

        PERSONNEL SCHEDULE                                  Number        Paygrade        Annual                 ACTUAL
        Facility Supervisor                                   1.0           119            36,248                 36,248
        Craftsworker                                          1.0           111            29,378                 29,378
        Custodian/Maintenance Wkr                             1.0           107            20,525                 20,525
        Custodian/Maintenance Wkr                             0.5           107            19,544                  9,772
        Custodian                                             0.5           106            18,688                  9,344
                                         Total Positions      4.0                    Total Salaries              105,267

001-519-200 FACILITIES MAINTENANCE                         EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                 06'07         9/30/07       07'08         6/30/08
CLASSIFICATION                                 BUDGET         ACTUAL       BUDGET             YTD     Change               DESCRIPTION

Operating Expenses
334-900 Contract Servs - Other                        0                              0                     0           0 Contract Servs - Other
341-400 Freight                                      50                           50                      -50          0 Freight
346-150 M&R Equipment                              250                            250                   -250           0 M&R Equipment
346-302 M&R Buildings                                           1,185             500         167          0         500 M&R Buildings
346-306 M&R Furniture                                 0                              0                     0               M&R Furniture
346-900 M&R Misc                                  1,500         1,337             100                      0         100 M&R Misc
349-600 Legal Advertising                                           698              0                                     Legal Advertising
349-900 Other Miscellaneous Chgs                   100              35            100                      0         100 Other Miscellaneous Chgs
352-301 Operating Suppl - Janitorial               100                            100                      0         100 Operating Suppl - Janitorial
352-500 Operating Suppl - Tools                   1,500             292           500         239          0         500 Operating Suppl - Tools
352-600 Operating Suppl - Uniforms                 500              141           225         223        +75         300 Operating Suppl - Uniforms
352-900 Operating Suppl - Misc                     500              257           500         372       -100         400 Operating Suppl - Misc
354-200 Memberships                                   0                              0                     0           0 Memberships
354-300 Training and Education                     750              338           850         304       -850           0 Training and Education
431-134 Prof Servs - HR                              50             159              0                  +100         100 Prof Servs - HR
434-134 Contract Servs - HR                          50             64               0                  +100         100 Contract Servs - HR
446-191 M&R Fleet                                  250              406           300         452       +300         600 M&R Fleet
452-191 Operating Supplies - Veh/Equip               50             79            75            44         0          75 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                 2,284         1,905         2,000         2,636     +2,570       4,570 Operating Supplies - Fuel
434-193 Contract Services - IS                        0                              0                     0           0 Contract Services - IS
441-193 Postage                                       0                              0                     0           0 Postage
441-293 Telecommunications                         456                            127           12         0         127 Telecommunications
444-193 Leases - Copier                               0                              0                     0           0 Leases - Copier
444-293 Leases - Other IS                             0                              0                     0           0 Leases - Other IS
446-193 M&R - Computers                                                              0                                25 M&R - Computers
446-393 M&R - Other IS                               22                           48                       0          48 M&R - Other IS
449-193 Copier Metering Charges                      32             10            13             4                    13 Copier Metering Charges




      ___________________________________________________________________________________________________________________
                                                                           page 83
CITY OF LAKE WALES                                           GENERAL FUND 001                                                                             9/22/2008

2008-2009 ANNUAL BUDGET                                      Function 510 - GENERAL GOVERNMENT                                              FACILITIES DIVISION
ADOPTED - ORDINANCE 2008-34                                  Activity 519 - OTHER GENERAL GOVERNMENT                                         OPERATING BUDGET



001-519-200 FACILITIES MAINTENANCE                           EXPENDITURE HISTORY                                               FY08'09 BUDGET
                                                     06'07       9/30/07     07'08            6/30/08
CLASSIFICATION                                     BUDGET       ACTUAL     BUDGET                YTD       Change              DESCRIPTION

452-193 Operating Supplies - Printer                     0                           0                         0           0 Operating Supplies - Printer
452-293 Operating Supplies - Software                 215                            0                         0           0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                   46                           0                        +50         50 Operating Supplies - Other IS
452-493 Operating Equipment - IS                         0                           0                         0           0 Operating Equipment - IS
444-196 Leases & Rentals - Uniforms                      0                           0                         0           0 Leases & Rentals - Uniforms
451-196 Paper Supplies                                  50             5        50                    3        0          50 Paper Supplies
452-196 Operating Supplies - Office                    300             2       100                    4        0         100 Operating Supplies - Office
Subtotal: Operating Expenses                         9,055        6,913      5,888              4,460       +1,970     7,858 Subtotal: Operating Expenses

Capital Outlay
662-001    C/O Carpenter's Shop                                                      0                         0           0 C/O Carpenter's Shop
664-900    C/O Other                                 1,119        1,118              0               119   +1,500      1,500 C/O Other
Subtotal: Capital Outlay                             1,119        1,118              0               119   +1,500      1,500 Subtotal: Capital Outlay

Subtotal before Allocations                        137,352     133,216     166,952           125,657          +89    167,041 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                             258          118        160                   387       -3        157 Labor Chgs - Fleet
912-193 Labor - IS                                      16          112        205                            -80        125 Labor - IS
945-195    Insurance - Casualty & Liability          4,793        5,020       6,181             4,636        +634      6,815   Insurance - Casualty & Liability
999-108    Allocation from Pub Svc Adm              18,666       19,539      24,724            18,543        -348     24,376   Allocation from Pub Svc Adm
999-191    Allocation to Fleet Maintenance            -382         -502        -507            -1,192                   -485   Allocation to Fleet Maintenance
999-198    Allocation to Municipal Adm Bldg        -29,076      -19,819     -23,415           -12,059                -19,256   Allocation to Municipal Adm Bldg
999-212    Allocation to Police Dept                -9,003       -9,005     -10,218            -7,927                 -8,699   Allocation to Police Dept
999-222    Allocation to Fire Dept                  -2,897       -1,718      -1,608            -2,028                 -1,660   Allocation to Fire Dept
999-241    Allocation to Permits & Insp                            -115                                                        Allocation to Permits & Insp
999-391    Allocation to Cemetery                     -167         -605        -862              -467                   -585   Allocation to Cemetery
999-420    Allocation to Airport                    -2,821         -727        -458              -827                   -702   Allocation to Airport
999-520    Allocation to Eco Dev/CRA                                                           -7,730                      0   Allocation to Eco Dev/CRA
999-710    Allocation to Library                   -13,306       -9,971     -14,469            -6,424                 -9,632   Allocation to Library
999-721    Allocation to Parks Division             -4,565       -8,334     -10,077            -7,785                 -8,050   Allocation to Parks Division
999-722    Allocation to Recreation Facilities     -10,352       -7,708     -30,709           -10,332                 -7,445   Allocation to Recreation Facilities
999-731    Allocation to Depot                      -1,553       -4,690      -5,823            -2,650                      0   Allocation to Depot
999-790    Allocation to Other Cult/Recr                                                                                       Allocation to Other Cult/Recr
999-441    Allocation to Streets Div                -1,996       -1,275      -1,174              -686                 -1,231   Allocation to Streets Div
999-361    Allocation to Water Div                  -3,273       -4,794      -1,511            -1,146                 -4,631   Allocation to Water Div
999-362    Allocation to Wastewater Div               -840         -722        -726              -498                   -698   Allocation to Wastewater Div
           undistributed labor charged
Subtotal: Allocations of Expense                   -56,498      -45,196     -70,287           -38,185                -31,600 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                        8,117

TOTAL EXPENDITURES                                  88,971       88,020     96,665            87,472       +38,775   135,440 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                            Percent Change
                           Capital Outlay Detail                                          FY 07'08 to FY 08'09
           Cap for Truck                             1,500                               Personnel          -2.1%
                                                                                         Operating         +33.4%
            Total Capital Outlay                     1,500                               Cap Outlay
                                                                                         Total             +0.1%




          ___________________________________________________________________________________________________________________
                                                                           page 84
CITY OF LAKE WALES                                                                      GENERAL FUND 001                                                                               9/22/2008

2008-2009 ANNUAL BUDGET                                                                 Function 510 - GENERAL GOVERNMENT                                                  FACILITIES DIVISION
ADOPTED - ORDINANCE 2008-34                                                             Activity 519 - OTHER GENERAL GOVERNMENT                                       CHARGES TO DEPARTMENTS
                                                                                                                                                                                       DETAIL


001-519-200 FACILITIES MAINTENANCE

                                                                                 CHARGES BUDGETED & RECORDED IN DEPTS
                                                    343-102      343-200 434-192        446-192       446-292        452-192      452-292    Subtotal     912-192
                                                                 Water &   Contr Serv    M&R            M&R          Op Suppl     Op Suppl   Operating    Fac Maint
                                                   Electricity
         Department                                              Sewer       Bldg       Building     Historic Str    Janitorial     Bldg     Expense        Labor      Total Expense



         Municipal Adm Bldg                           31,000      10,000       2,500       7,500                         2,500       1,500       55,000       19,256         74,256
         Fleet Maintenance                             3,200         500         500      30,000                           100         250       34,550          485         35,035
         Police Dept                                  28,000       5,400       1,000      11,250                         1,620         630       47,900        8,699         56,599
         Fire Dept                                    20,000      10,000       1,000       6,000                         2,000         500       39,500        1,660         41,160
         Cemetery                                        900       5,000         400         400                           150          50        6,900          585          7,485
         Parks Dept                                    2,500      13,000       1,200       2,000                           150          75       18,925        8,050         26,975
             Bike Path Lighting                        3,000                                                                                      3,000                       3,000
         Recreation Facilities
            Little League                             20,000      25,000                                                                         45,000                      45,000
            North Field                                6,000       2,500                                                                          8,500                       8,500
            Kiwanis Park                                 500       3,000                                                                          3,500                       3,500
            B St                                       3,000       2,000                                                                          5,000                       5,000
            Austin Center                             11,000         500                                                                         11,500                      11,500
            Soccer/Multi-Purpose Field                 4,000       1,000                                                                          5,000                       5,000
            Other Recreation Facilities                6,000      20,000       1,500       6,000             2,000       2,500       1,000       39,000        7,445         46,445
         Depot                                                                                                                                        0                           0
         Library                                      33,000       3,500       2,500      10,000                           900         400       50,300        9,632         59,932

         Subtotal: General Fund                     172,100      101,400      10,600      73,150             2,000       9,920       4,405      373,575       55,811        429,386

         Streets                                       2,500         800         450       2,000                           350         500        6,600        1,231          7,831
         CRA - LLBP                                                 5000                                                                          5,000                       5,000
         Books-by-Mail                                                                                                     600                      600                         600
         Subtotal: Special Revenue Funds               2,500       5,800         450       2,000                0          950         500       12,200        1,231         13,431

         Water                                                     6,000                   1,000                           200         400        7,600        4,631         12,231
         Wastewater                                      500       3,500         300       1,000                           800         300        6,400          698          7,098
         Airport                                       6,000           0                   1,000                                       100        7,100          702          7,802

         Subtotal: Enterprise Funds                    6,500       9,500         300       3,000                0        1,000         800       21,100        6,031         27,131


         TOTAL                                      181,100      116,700      11,350      78,150             2,000     11,870        5,705      406,875       63,073        469,948


         Allocation of Facilities Maintenance Labor is based on prior and current year expenditure history.


                         ___________________________________________________________________________________________________________________
                                                                                                   page 85
CITY OF LAKE WALES                                                GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                           Function 510 - GENERAL GOVERNMENT                                         MUNICIPAL ADM BLDG
ADOPTED - ORDINANCE 2008-34                                       Activity 519 - OTHER GENERAL GOVERNMENT                                       OPERATING BUDGET



001-519-800 MUNICIPAL ADM BLDG                                    EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                        06'07        9/30/07         07'08      6/30/08
CLASSIFICATION                                        BUDGET        ACTUAL         BUDGET          YTD Change                    DESCRIPTION

Operating Expenses
343-102 Electricity                                    30,000        32,718         33,000      21,264    -2,000        31,000 Electricity
343-200 Water & Sewer                                  10,000         7,045          8,000       7,377    +2,000        10,000 Water & Sewer
346-150 M&R Equipment                                   1,200                          500          14                     500 M&R Equipment
352-050 Operating Supplies - Equipment                                                             741                         Operating Supplies - Equipment
434-192 Contract Servs - Facilities                     1,700         1,790          2,000       2,519     +500          2,500 Contract Servs - Facilities
446-192 M&R - Facilities                                8,000        21,872          6,650       2,842     +850          7,500 M&R - Facilities
452-192 Operating Supplies - Janitorial                 2,300         2,994          2,700       1,714      -200         2,500 Operating Supplies - Janitorial
452-292 Operating Supplies - Bldg Other                   500         1,073          1,000         905     +500          1,500 Operating Supplies - Bldg Other
441-193 Postage                                            40                                                 0              0 Postage
441-293 Telecommunications                                                                        5,183                        Telecommunications
444-293 Leases - Other IS                                  11                                                 0              0 Leases - Other IS
446-193 M&R - IS                                          300                                                 0              0 M&R - IS
Subtotal: Operating Expenses                           54,051        67,492         53,850      42,559    +1,650        55,500 Subtotal: Operating Expenses

Capital Outlay
664-900 C/O Other Equipment                                  0              0              0      1,107       0               0 C/O Other Equipment
Subtotal: Capital Outlay                                     0              0              0      1,107       0               0 Subtotal: Capital Outlay


Subotal before Allocations                             54,051        67,492         53,850      43,666     +1,650       55,500 Subotal before Allocations

Allocations of Expense
912-192 Labor Chgs - Facilities                        29,076        19,819         23,415      12,059    -4,159        19,256 Labor Chgs - Facilities
945-195 Insurance - Casualty & Liability               25,729        26,948         28,313      21,235    +2,882        31,195 Insurance - Casualty & Liability
999-241 Alloc to Permits & Inspections                -13,684        -13,684       -12,719       -9,539                 -12,306 Alloc to Permits & Inspections
999-361 Alloc to Water Div                              -1,939        -1,939         -1,521                              -1,472 Alloc to Water Div
999-364 Alloc to Utilities Admin                        -9,243        -9,243         -8,591      -7,584                  -8,312 Alloc to Utilities Admin
999-366 Alloc to Utility Billing                        -9,451        -9,451         -8,784      -6,588                  -8,499 Alloc to Utility Billing
999-396 Alloc to Public Servs Adm                       -1,637        -1,637         -1,803      -1,352                  -1,744 Alloc to Public Servs Adm
999-592 Alloc to Eco Dev/CRA                            -1,637        -1,637         -1,521      -1,141                  -1,472 Alloc to Eco Dev/CRA
999-593 Alloc to Community Redev/CRA                    -1,327        -1,327         -1,521      -1,141                       0 Alloc to Community Redev/CRA
Subtotal: Allocations of Expense                       15,887          7,849        15,268        5,949   +1,378        16,646 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                           5,600

TOTAL EXPENDITURES                                     75,538        75,341         69,118      49,615    +3,028        72,146 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16


         Depts in Municipal Adm Bldg                Square feet     % of total   Functional Area
         City Commission                                 1,482         6.7%      General Government
         City Manager's Dept                               990         4.5%      General Government
         City Clerk                                      1,566         7.1%      General Government
         Support Services                                1,217         5.5%      General Government
         Finance/IS                                      5,335        24.3%      General Government                 Costs to operate the Municipal Admin Bldg
         Human Resources                                   635         2.9%      General Government                 are allocated to departments on the basis
         Planning & Zoning                                 470         2.1%      General Government                 of square footage. Costs for departments in
         Facilities Maintenance                            351         1.6%      General Government                 the functional area of General Government
         Permits & Inspections                           3,620        16.5%      Public Safety                      are accounted for in this department. Costs
         Economic Development                              433         2.0%      Economic Environment               for departments in other functional areas
         Public Services Admin                             513         2.3%      Physical Environment               are allocated to those departments.
         Water Division                                    433         2.0%      Physical Environment
         Utilities Admin                                 2,445        11.1%      Physical Environment
         Utility Billing/Customer Service                2,500        11.4%      Physical Environment
                                            TOTAL      21,990        100.0%




       ___________________________________________________________________________________________________________________
                                                                                 page 86
CITY OF LAKE WALES                                     GENERAL FUND 001                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                Function 530 - PHYSICAL ENVIRONMENT                           CEMETERY
ADOPTED - ORDINANCE 2008-34                            Activity 539 - OTHER PHYSICAL ENVIRONMENT              GOALS & OBJECTIVES




Public Services Department
Cemetery Division
The Cemetery Division is responsible for operation of the Lake Wales Cemetery and Willow Lawn Cemetery.



RESPONSIBILITIES
Maintenance and operation of Lake Wales Cemetery                     Mausoleum sales
Maintenance and operation of Willow Lawn Cemetery                    Cemetery record-keeping
Cemetery lot sales

FY 08'09 GOALS & OBJECTIVES
Goal: Maintain well-kept, attractive cemeteries.
Objectives:
   M   Mow and trim on a regular schedule.
   M   Remove all trash and debris.
   M   Maintain all headstones in good condition.
   M   Maintain mausoleum in good condition.

Goal: Provide high quality customer services to cemetery clients.
Objectives:
   M Assist in purchase of interment spaces.
   M Maintain accurate records of all sales.
   M Assist funeral homes with interment arrangements.

Goal: Establish manageable, accurate files.
Objectives:
   M Complete inventory to determine if monuments are accurately placed and note discrepancies in records.
   M Establish a computer database to keep records maintained.
   M Identify future growth needs and the space necessary to expand.

PERFORMANCE MEASURES
                                                                                                   * YTD 8/31/08
                                             2003/04      2004/05       2005/06      2006/07          2007/08
       Areas maintained (acres)
          Lake Wales Cemetery                 19.3         19.3           19.3        19.3             19.3
          Willow Lawn Cemetery                9.6          9.6            9.6         9.6              9.6
       Lot Sales
          Number                               99          145          121           102              62
          Revenue                           $47,093      $72,713      $59,362       $50,409         $33,784
       Mausoleum Sales
          Number                               14           2            6             2                 0
          Revenue                           $1,823       $1,730       $22,068       $3,169              $0
       Interments                             192          199          202           171               69
       Employee Safety
          Preventable Accidents                 0            0             0            0                0
          Non-preventable Accidents             0            0             0            0                0
          Vehicle Accidents                     0            0             0            0                0
          Workers' Comp Injuries                0            0             0            0                0




     ___________________________________________________________________________________________________________________
                                                           page 87
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                     9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                                                CEMETERY
ADOPTED - ORDINANCE 2008-34                                 Activity 539 - OTHER PHYSICAL ENVIRONMENT                               OPERATING BUDGET



001-539-100 CEMETERY OPERATIONS                             EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                   06'07       9/30/07         07'08     6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET          YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                         91,624        95,745        41,930      25,890      -5,975    35,955 Regular Salaries
113-100 Other Salaries - Summer Wkrs                   0                           0                     0          0 Other Salaries - Summer Wkrs
114-000 Overtime                                       0              16           0          26         0          0 Overtime
121-000 F.I.C.A. Taxes                            7,009         7,326         3,208       1,970       -457      2,751 F.I.C.A. Taxes
122-100 Retirement - General Pension              4,554         5,194         3,099       1,840       -825      2,274 Retirement - General Pension
123-100 Life Insurance                              312              282        141           81       -20       121 Life Insurance
123-200 Health Insurance                         22,787        23,434         6,756       5,067       -879      5,877 Health Insurance
124-000 Workers' Compensation                    13,634         9,543         6,889       5,167       -593      6,296 Workers' Compensation
Subtotal: Personal Services                     139,920       141,540        62,023      40,041      -8,749    53,274 Subtotal: Personal Services

         PERSONNEL SCHEDULE                                  Number        Paygrade     Annual                ACTUAL

         Superintendent                                        1.0          119a         35,955                35,955


                                          Total Positions      1.0                 Total Salaries              35,955


001-539-100 CEMETERY OPERATIONS                             EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                   06'07       9/30/07         07'08     6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET          YTD     Change              DESCRIPTION

Operating Expenses
334-900 Contract Services - Other                   250              200        500                   -200       300 Contract Services - Other
341-400 Freight                                        0                           0                     0          0 Freight
343-102 Electricity - Bldgs                       1,000              895      1,000         669       -100       900 Electricity - Bldgs
343-200 Water & Sewer                            15,000         8,459        13,000      10,474      -8,000     5,000 Water & Sewer
346-242 M&R - Irrigation Systems                    100         2,116           125       1,378     +2,375      2,500 M&R - Irrigation Systems
346-910 M&R - Roads                                 225                0        200         795       +800      1,000 M&R - Roads
347-200 Printing - Forms                               0             178        200                      0       200 Printing - Forms
349-700 Taxes & Assessments                            0                           0                     0          0 Taxes & Assessments
349-410 Permitting                                  125                         100                   -100          0 Permitting
349-900 Other Misc Charges                          100                         500         497          0       500 Other Misc Charges
352-001 Operating Supplies - Furniture              500                            0                     0          0 Operating Supplies - Furniture
352-003 Operating Supplies - Safety                 250                         250         206          0       250 Operating Supplies - Safety
352-050 Operating Supplies - Equipment            1,000              866      1,000         806          0      1,000 Operating Supplies - Equipment
352-300 Operating Supplies - Horticultural          500              750      1,500         488          0      1,500 Operating Supplies - Horticultural
352-500 Operating Supplies - Tools                  200               97        200                      0       200 Operating Supplies - Tools
352-600 Operating Supplies - Uniforms             1,000              263        500         129       -250       250 Operating Supplies - Uniforms
352-900 Operating Supplies - Misc                   500              649      1,000         872          0      1,000 Operating Supplies - Misc
354-300 Training and Education                      500                            0                     0          0 Training and Education
431-134 Prof Servs - HR                                0                           0                     0          0 Prof Servs - HR
434-134 Contract Servs - HR                           50                           0                     0          0 Contract Servs - HR
446-191 M&R Fleet                                 1,500         4,748         2,000       1,678       +500      2,500 M&R Fleet
452-191 Operating Supplies - Veh/Equip              500         1,249           500         254          0       500 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                 2,965         2,988         3,000       1,121       -556      2,444 Operating Supplies - Fuel
434-192 Contract Services - Facilities              600              299        500         299       -100       400 Contract Services - Facilities
446-192 M&R - Facilities                          6,000               74      3,900         351      -3,500      400 M&R - Facilities
452-192 Operating Supplies - Janitorial             250              140        250           84      -100       150 Operating Supplies - Janitorial
452-292 Operating Supplies - Other Bldg               25              39        100            6       -50         50 Operating Supplies - Other Bldg
434-193 Contract Services - IS                         0                           0                     0          0 Contract Services - IS
441-193 Postage                                       75             102        106           55         -6      100 Postage
441-293 Telecommunications                          711              270        310         143       +685       995 Telecommunications


  ___________________________________________________________________________________________________________________
                                                                            page 88
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 530 - PHYSICAL ENVIRONMENT                                                  CEMETERY
ADOPTED - ORDINANCE 2008-34                               Activity 539 - OTHER PHYSICAL ENVIRONMENT                                   OPERATING BUDGET



001-539-100 CEMETERY OPERATIONS                           EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                  06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET             YTD       Change               DESCRIPTION

444-193 Leases - Copier                               0                      0                            0           0 Leases - Copier
444-293 Leases - Other IS                            21          17         33                 13        +7          40 Leases - Other IS
446-293 M&R - Radios                                             45                                                      M&R - Radios
446-393 M&R - Other IS                                0                     48                           -23         25 M&R - Other IS
449-193 Copier Metering Chgs                         45          76         80                 20         0          80 Copier Metering Chgs
452-193 Operating Supplies - Printer                  0                      0                            0           0 Operating Supplies - Printer
452-293 Operating Supplies - Software                 0                      0                            0           0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                47                      0                 15         0           0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                      0                      0                         +650         650 Operating Equipment - IS
444-196 Leases & Rentals - Uniforms                   0                      0                            0           0 Leases & Rentals - Uniforms
451-196 Paper Supplies                               50           8         50                  5        -25         25 Paper Supplies
452-196 Operating Supplies - Office                300           46        200             273            0         200 Operating Supplies - Office
Subtotal: Operating Expenses                    34,389       24,574     31,152         20,631         -7,993     23,159 Subtotal: Operating Expenses

Capital Outlay
663-900 C/O Other Improvements                    5,000                    400                         -400              C/O Other Improvements
664-990 C/O Other Equipment                       5,492                  8,507            9,166       -8,507          0 C/O Other Equipment
Subtotal: Capital Outlay                        10,492            0      8,907            9,166       -8,907          0 Subtotal: Capital Outlay

Subtotal before Allocations                    184,801      166,114    102,082         69,838         -25,649    76,433 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                        1,432       2,791      2,532            3,607      +1,194       3,726 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                    166          605        862             467         -277         585 Labor Chgs - Facilities
912-193 Labor - IS                                 384           13         26                 18        -12         14 Labor - IS
945-195 Insurance - Casualty & Liability          8,611       9,019      7,981            5,930        +836       8,817 Insurance - Casualty & Liability
999-108 Alloc from Public Servs Adm             18,666       19,539     24,724         18,543          -348      24,376 Alloc from Public Servs Adm
999-196 Alloc from Support Services                   0                      0                            0              Alloc from Support Services
Subtotal: Allocations of Expense                29,259       31,967     36,125         28,565        +1,392      37,517 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                  -14,500

TOTAL EXPENDITURES                             199,560      198,081    138,207         98,403        -24,257    113,950 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                     Percent Change
                                                                                   FY 07'08 to FY 08'09

                                                                                  Personnel          -14.1%
                                                                                  Operating          -25.7%
                                                                                  Cap Outlay        -100.0%

                                                                                  TOTAL              -17.6%




  ___________________________________________________________________________________________________________________
                                                                       page 89
CITY OF LAKE WALES                                       GENERAL FUND 001                                                9/22/2008

2008-2009 ANNUAL BUDGET                                  Function 570 - CULTURE/RECREATION                            PARKS DIV
ADOPTED - ORDINANCE 2008-34                              Activity 572 - PARKS AND RECREATION                  GOALS & OBJECTIVES




Public Services Department
Parks Division
The Parks Division is responsible for maintaining all city parks and open spaces, sport complexes, streetscapes, and
landscaped areas around city facilities.

RESPONSIBILITIES
Maintain parks and playgrounds
Maintain athletic fields
Maintain landscaped areas around city facilities
Trim or remove trees in city parks and rights-of-way as needed
Assist sponsors of special events in set-up and clean-up activities
Install banners in streetscaped areas
Repair playground equipment

FY 08'09 GOALS & OBJECTIVES
Goal: Maintain beautiful parks and safe playgrounds for the enjoyment of our citizens.
Objectives:
   M   Mow and trim on regular schedule.
   M   Monitor performance of contract mower.
   M   Ensure that irrigation systems are functioning properly.
   M   Monitor areas for safety of equipment and environment; schedule repairs or corrective actions immediately.
   M   Remove trash and debris.

Goal: Maintain all athletic fields in safe and playable condition.
Objectives:
   M   Mow and trim on regular schedule.
   M   Ensure that irrigation systems are functioning properly.
   M   Monitor areas for safety of environment; schedule repairs or corrective actions immediately.
   M   Remove trash and debris.

Goal: Provide safe and attractive locations for special events.
Objectives:
   M Ensure that location of event is safe and clean prior to event and that park or landscaped areas have been
     mowed, trimmed, etc.
   M Assist event sponsor in set-up prior to event.
   M Assist event sponsor in clean-up following event.


PERFORMANCE MEASURES
                                                                                                                   *YTD 7/31/008
                                                             2003/04      2004/05       2005/06       2006/07         2007/08
       Acres Maintained                                      133.7          134          134           134             134
       Special Event Assistance (person hours)
         Pioneer Days                                        138.5          20            20            24             76.5
         Bike Fest                                                          0             0             0               0
         Martin Luther King Day                                50           6            32.5           6               0
         Fourth of July                                        24           13            13            8               0
         Art Show                                              32           8             16           33.5             64
         Mardi Gras                                            54           64            64            11              0
         Senior Olympics                                       48           0             0             0               0




     ___________________________________________________________________________________________________________________
                                                              page 90
CITY OF LAKE WALES                                    GENERAL FUND 001                                              9/22/2008

2008-2009 ANNUAL BUDGET                               Function 570 - CULTURE/RECREATION                           PARKS DIV
ADOPTED - ORDINANCE 2008-34                           Activity 572 - PARKS AND RECREATION                GOALS & OBJECTIVES




Public Services Department
Parks Division

PERFORMANCE MEASURES (cont)                                                                                   *YTD 7/31/008
                                                          2003/04      2004/05       2005/06       2006/07       2007/08
      Maintenance tasks (person hours scheduled)
        Tree Trimming                                       28           444           21           350          277.5
        Mowing                                             135          1,119        1,053         1,184        2,880.5
        Trash Removal                                      220          1720          549           588         1,635.75
        Special Projects                                    3            59.5         8.5            38            0
        Banner installation                                 0            288          140            0             0
        Playground equipment repair                         42            32           0            22.5         260.75
        Park restroom maintenance                          200           842          183          180.5         523.25
        Miscellaneous                                      790          1680         2276          3371.5         519
      Employee Safety
        Preventable Accidents                               0             2             1            1              1
        Non-preventable Accidents                           4             5             1            1              3
        Vehicle Accidents                                   1             1             0            1              2
        Workers' Comp Injuries                              3             6             2            1              2




     ___________________________________________________________________________________________________________________
                                                          page 91
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 570 - CULTURE/RECREATION                                        PARKS DIVISION
ADOPTED - ORDINANCE 2008-34                                 Activity 572 - PARKS AND RECREATION                                   OPERATING BUDGET



001-572-100 PARKS DIVISION                                  EXPENDITURE HISTORY                                      FY08'09 BUDGET
                                                   06'07       9/30/07       07'08    6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL      BUDGET         YTD     Change              DESCRIPTION

Personal Services
112-000   Regular Salaries                      169,895       159,222     203,835    147,264     -11,822   192,013   Regular Salaries
113-100   Other Salaries - Summer Wkrs           16,800                    16,800      4,403     -16,800         0   Other Salaries - Summer Wkrs
113-100   Other Salaries - Weekend Wkrs                                                                      6,908   Other Salaries - Weekend Wkrs
113-700   Cell Phone Allowance                                     18           0                                0   Cell Phone Allowance
114-000   Overtime                                7,519        11,186       7,592      6,729        +76      7,668   Overtime
116-000   Compensated Absences Accr                   0                         0                     0          0   Compensated Absences Accr
121-000   F.I.C.A. Taxes                         14,858        13,073      17,459     12,056      -1,653    15,806   F.I.C.A. Taxes
122-100   Retirement - General Pension            6,577         5,644      12,131      8,303      -2,509     9,622   Retirement - General Pension
123-100   Life Insurance                            581           323         697        418         -39       658   Life Insurance
123-200   Health Insurance                       45,570        58,077      47,292     34,343      -6,153    41,139   Health Insurance
124-000   Workers' Compensation                  22,249        15,572      29,791     22,343      -1,931    27,860   Workers' Compensation
125-000   Unemployment Compensation                                                                   0              Unemployment Compensation
Subtotal: Personal Services                     284,049       263,115     335,597    235,859     -33,923   301,674 Subtotal: Personal Services

          PERSONNEL SCHEDULE                                 Number      Paygrade    Annual                ACTUAL
          Superintendent                                       1.0         119a      47,565                 47,565
          Parks Manager/Irrigation Specialist                  1.0         119       33,053                 33,053
          Maintenance Worker IV/Gardener                       1.0         110       31,383                 31,383
          Maintenance Worker II                                1.0         106       24,054                 24,054
          Maintenance Worker II                                1.0         106       20,546                 20,546
                                                               1.0         106       17,706                 17,706
          Maintenance Worker II                                1.0         106       17,706                 17,706


                                          Total Positions      7.0              Total Salaries             192,013


001-572-100 PARKS DIVISION                                  EXPENDITURE HISTORY                                      FY08'09 BUDGET
                                                   06'07       9/30/07       07'08    6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL      BUDGET         YTD     Change              DESCRIPTION

Operating Expenses
334-001   Contract Services - Waste Disp            500                     3,500      3,033       -500      3,000   Contract Services - Waste Disp
334-600   Contract Services - Mowing            110,000        99,785           0                     0          0   Contract Services - Mowing
334-900   Contract Services - Other                 500           101       1,000        230       -500        500   Contract Services - Other
343-100   Electricity - Bike Path Lighting        6,800         1,216       2,874      2,089       +126      3,000   Electricity - Bike Path Lighting
343-101   Electricity - Bldgs                     2,500         1,585       2,500      1,140          0      2,500   Electricity - Bldgs
343-200   Water & Sewer                          10,000        15,236      10,000     10,282     +3,000     13,000   Water & Sewer
344-100   Leases - Autos/Trucks                     500                       500                  -500          0   Leases - Autos/Trucks
344-400   Leases - Heavy Equipment                2,000                         0                     0          0   Leases - Heavy Equipment
344-901   Leases - Christmas Decorations         10,000         9,430      11,890     11,890       +110     12,000   Leases - Christmas Decorations
344-902   Leases - Bike Path Lighting                          12,902      12,902      9,676        +98     13,000   Leases - Bike Path Lighting
344-903   Leases - Trail Lease (CSX)                                                               +325        325   Leases - Trail Lease (CSX)
346-242   M&R Irrigation Systems                  4,000         4,054       4,000      1,292          0      4,000   M&R Irrigation Systems
346-305   M&R - Vandalism                                       1,350       1,000      1,315     +1,000      2,000   M&R - Vandalism
346-308   M&R Bike Path Lights                                  1,251       1,251        939        +49      1,300   M&R Bike Path Lights
349-410   Permitting                                125                       100                     0        100   Permitting
349-430   Landfill Fees                                                     1,300      2,254       +700      2,000   Landfill Fees
349-490   Other fees - CDL license/certif           525                       500                     0        500   Other fees - CDL license/certif
349-900   Other Misc Charges                      2,000         1,512       1,500        434          0      1,500   Other Misc Charges
352-003   Operating Supplies - Safety               500           377         450        403        +50        500   Operating Supplies - Safety
352-050   Operating Supplies - Equipment          4,000         6,681       2,800        976     +1,200      4,000   Operating Supplies - Equipment
352-500   Operating Supplies - Tools              1,000           496         700                  -200        500   Operating Supplies - Tools
352-600   Operating Supplies - Uniforms           1,000           679         800      1,039       +400      1,200   Operating Supplies - Uniforms
352-700   Operating Supplies - Horticultural     10,000        12,024      12,000     20,733          0     12,000   Operating Supplies - Horticultural
352-800   Operating Supplies - Chemicals          4,000         2,407       3,500      1,356          0      3,500   Operating Supplies - Chemicals
352-900   Operating Supplies - Misc               3,000         3,707       2,500      2,247       +500      3,000   Operating Supplies - Misc
352-902   Operating Supplies - Adopt-a-Spot         120                         0          0          0          0   Operating Supplies - Adopt-a-Spot



  ___________________________________________________________________________________________________________________
                                                                          page 92
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 570 - CULTURE/RECREATION                                              PARKS DIVISION
ADOPTED - ORDINANCE 2008-34                                 Activity 572 - PARKS AND RECREATION                                         OPERATING BUDGET



001-572-100 PARKS DIVISION                                  EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                    06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                   BUDGET       ACTUAL     BUDGET             YTD       Change               DESCRIPTION

352-917   Operating Supplies - Christmas                                       0                           0           0   Operating Supplies - Christmas
354-300   Training and Education                     750          120        500            105          -500          0   Training and Education
431-134   Prof Servs - HR                            200          399          0            339         +500         500   Prof Servs - HR
434-134   Contract Servs - HR                        125          146          0            104         +150         150   Contract Servs - HR
439-600   Advertising - HR                           100                       0                           0           0   Advertising - HR
446-191   M&R Fleet                               12,000       19,278     15,000         16,716        +5,000     20,000   M&R Fleet
446-291   M&R Vehicle Refurbishment                3,513                       0                           0           0   M&R Vehicle Refurbishment
452-191   Operating Supplies - Veh/Equip           3,000        4,467      2,500          5,209        +2,500      5,000   Operating Supplies - Veh/Equip
452-291   Operating Supplies - Fuel               16,353       13,320     16,000         20,297       +19,420     35,420   Operating Supplies - Fuel
434-192   Contract Services - Facilities             450          550        210            987         +990       1,200   Contract Services - Facilities
446-192   M&R - Facilities                           500        2,334      4,850          5,142        -2,850      2,000   M&R - Facilities
452-192   Operating Supplies - Janitorial          1,200        1,786      1,200          1,364        -1,050        150   Operating Supplies - Janitorial
452-292   Operating Supplies - Bldg Other            100           30         75                           0          75   Operating Supplies - Bldg Other
434-193   Contract Services - IS                       0          700        700            700            0         700   Contract Services - IS
441-193   Postage                                      0            8         13                           0          13   Postage
441-293   Telecommunications                       4,359          380        345            119           -55        290   Telecommunications
444-193   Leases - Copier                              0                       0                           0           0   Leases - Copier
444-293   Leases - Other IS                            0                       4                           +1          5   Leases - Other IS
446-293   M&R - Radios                               182          275          0                        +300         300   M&R - Radios
446-393   M&R - Other IS                               0                      48                           0          48   M&R - Other IS
449-193   Copier Metering Charges                     62           98        116                  8       -41         75   Copier Metering Charges
452-193   Operating Supplies - Printer                 0                       0                           0           0   Operating Supplies - Printer
452-293   Operating Supplies - Software                0                       0                           0           0   Operating Supplies - Software
452-393   Operating Supplies - Other IS              372          167          0                        +200         200   Operating Supplies - Other IS
452-493   Operating Equipment - IS                     0                       0                           0           0   Operating Equipment - IS
451-196   Paper Supplies                               0           23         50                           0          50   Paper Supplies
452-196   Operating Supplies - Office                 25           45        100                 96      +25         125   Operating Supplies - Office
Subtotal: Operating Expenses                     216,361      218,919    119,278       122,514        +30,448    149,726 Subtotal: Operating Expenses

Capital Outlay
664-100 C/O Autos & Trucks                                                                                 0             C/O Autos & Trucks
664-300 C/O Heavy Equipment                                               35,000         34,140       -35,000            C/O Heavy Equipment
664-900 C/O Other Equipment                        6,280        7,428     23,580         23,606        -21,580     2,000 C/O Other Equipment
Subtotal: Capital Outlay                           6,280        7,428     58,580         57,746       -56,580      2,000 Subtotal: Capital Outlay

Subtotal before Allocations                      506,690      489,462    513,455       416,119         -60,055   453,400 Subtotal before Allocations

Allocations of Expense
912-191   Labor Chgs - Fleet                      13,287       13,205     11,399         14,118        +6,232     17,631   Labor Chgs - Fleet
912-192   Labor Chgs - Facilities                  4,564        8,334     10,077          7,785        -2,027      8,050   Labor Chgs - Facilities
912-193   Labor - IS                                  63                       0            192            0           0   Labor - IS
945-195   Insurance - Casualty & Liability        22,320       23,378     25,689         19,267        +2,522     28,211   Insurance - Casualty & Liability
999-731   Allocated to Depot                      -3,778         -436     -3,850                        +116      -3,734   Allocated to Depot
999-790   Allocated to Other Culture/Recr        -25,098      -25,098    -25,576                        +773     -24,803   Allocated to Other Culture/Recr
999-108   Alloc from Publ Servs Adm               18,666       19,539     24,724         18,543          -348     24,376   Alloc from Publ Servs Adm
Subtotal: Allocations of Expense                  30,024       38,922     42,463         59,905        +7,269     49,732 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                     -5,700

TOTAL EXPENDITURES                               531,014      528,384    555,918       476,024         -52,787   503,131 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                   Percent Change
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                          FY 07'08 to FY 08'09

                         Capital Outlay Detail                                      Personnel         -10.1%
          Trailer                                  2,000                            Operating         +25.5%
                                                                                    Cap Outlay         -96.6%
           Total Capital Outlay                    2,000
                                                                                    TOTAL              -9.5%



  ___________________________________________________________________________________________________________________
                                                                         page 93
CITY OF LAKE WALES                                    GENERAL FUND 001                                                      9/22/2008

2008-2009 ANNUAL BUDGET                               Function 570 - CULTURE/RECREATION                 RECR FACILITIES DIVISION
ADOPTED - ORDINANCE 2008-34                           Activity 572 - PARKS AND RECREATION                         GOALS & OBJECTIVES




Public Services Department
Recreation Facilities Division
The Recreation Facilities Division is responsible for maintaining and providing safe public access to the City's recreation
facilities.


RESPONSIBILITIES
Facilities
Albert Kirkland, Sr. Gymnasium
James P. Austin, Jr. Community Center
Crystal Lake Park Complex
North Field Complex
Kiwanis Park

FY 08'09 GOALS & OBJECTIVES
Goal: Provide recreation facilities for the community.
Objectives:
   M Maintain all recreation facilities in best condition possible with available resources.


PERFORMANCE MEASURES
                                                                                                   *YTD 8/31/08
                                            2003/04      2004/05          2005/06        2006/07      2007/08
       Facility Usage Fees
         Community Center                  $7,644       $10,175           $13,136      $10,804        $9,350
         Parks facilities                  $1,873       $1,896            $2,366       $1,750         $2,321
         Weight Room                        $26           $0                $0           $0             $0
       Employee Safety
         Preventable Accidents                0             0                0              0            0
         Non-preventable Accidents            0             0                0              0            0
         Vehicle Accidents                    0             0                0              0            0
         Workers' Comp Injuries               0             0                0              0            0




     ___________________________________________________________________________________________________________________
                                                                page 94
CITY OF LAKE WALES                                           GENERAL FUND 001                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                      Function 570 - CULTURE/RECREATION                                  RECREATION FACILITIES
ADOPTED - ORDINANCE 2008-34                                  Activity 572 - PARKS AND RECREATION                                       OPERATING BUDGET



001-572-200 RECREATION FACILITIES                            EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                    06'07       9/30/07         07'08     6/30/08
CLASSIFICATION                                   BUDGET        ACTUAL        BUDGET          YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                          26,225        20,009        30,426      21,537        -756    29,670 Regular Salaries
114-000 Overtime                                   7,210         6,153              0        971          0          0 Overtime
121-000 F.I.C.A. Taxes                             2,750         2,026         2,328       1,692         -58     2,270 F.I.C.A. Taxes
122-100 Retirement - General Pension               1,429         1,045         2,248       1,598        -371     1,877 Retirement - General Pension
123-100 Life Insurance                               101                4        104           71         -3       101 Life Insurance
123-200 Health Insurance                          11,394        13,333         6,756       5,067        -879     5,877 Health Insurance
124-000 Workers' Compensation                      3,703         2,942         3,818       2,864       +152      3,970 Workers' Compensation
Subtotal: Personal Services                       52,812        45,512        45,680      33,800      -1,915    43,765 Subtotal: Personal Services

         PERSONNEL SCHEDULE                                   Number        Paygrade     Annual                ACTUAL
         Turf Maintenance Specialist                            1.0           107         29,670                29,670

                                           Total Positions      1.0                 Total Salaries              29,670

Operating Expenses
331-900 Prof Servs - Other                                       1,940           851                    -851             Prof Servs - Other
334-601 Contract Srv - LL Fields                  65,000        62,983        55,800      45,000      +4,200    60,000 Contract Srv - LL Fields
334-602 Contract Srv - NW Complx Fields           12,300        13,325        11,500       7,664          0     11,500 Contract Srv - NW Complx Fields
334-601 Contract Services - Other                  1,000         3,597         2,000       5,706      +3,000     5,000 Contract Services - Other
343-102 Electricity - Recr Facilities             16,000        20,617        22,000       3,592     -16,000     6,000 Electricity - Recr Facilities
343-103 Electricity - Little League                4,000         4,274         4,000      15,096     +16,000    20,000 Electricity - Little League
343-104 Electricity - North Field                  5,200         5,135         5,500       4,872       +500      6,000 Electricity - North Field
343-105 Electricity - Kiwanis Park                   500              260        500         148          0        500 Electricity - Kiwanis Park
343-106 Electricity - B Street                     2,600         3,149         2,600       2,381       +400      3,000 Electricity - B Street
343-108 Electricity - Austin Center               10,800        11,634        11,000       7,980          0     11,000 Electricity - Austin Center
343-109 Electricity - Soccer/Multi-Purpose                                     4,000       1,118          0      4,000 Electricity - Soccer/Multi-Purpose
343-200 Water & Sewer - Recr Facilities           15,000        17,230        15,000      18,461      +5,000    20,000 Water & Sewer - Recr Facilities
343-201 Water - Little League Irrigation          21,000        30,812        21,000      20,585      +4,000    25,000 Water - Little League Irrigation
343-202 Water - North Field Irrigation             4,200         2,901         3,500       1,192      -1,000     2,500 Water - North Field Irrigation
343-203 Water - Kiwanis Pk Irrigation              5,500         4,196         4,000       1,517      -1,000     3,000 Water - Kiwanis Pk Irrigation
343-204 Water/Sewer - B St                         1,500         2,691         1,500       1,275       +500      2,000 Water/Sewer - B St
343-206 Water/Sewer - Austin Center                1,000                         500                      0        500 Water/Sewer - Austin Center
343-207 Water/Sewer - Soccer/Multi-Purpose                              6      2,500         580      -1,500     1,000 Water/Sewer - Soccer/Multi-Purpos
346-150 M&R Equipment                                500              385        500         179          0        500 M&R Equipment
346-242 M&R Irrigation                                           3,164         4,000       1,764      -1,500     2,500 M&R Irrigation
346-305 M&R Vandalism                                            3,021         1,500       1,160       +500      2,000 M&R Vandalism
346-350 M&R Athletic Fields                        1,000         3,496         2,000       1,230      +1,000     3,000 M&R Athletic Fields
346-340 M&R Recreation Facilities                    250              737      1,500       1,102       +500      2,000 M&R Recreation Facilities
346-341 M&R Playground Equipment                                                                                10,000 M&R Playground Equipment
346-900 M&R Miscellaneous                            500         1,025           300                   +200        500 M&R Miscellaneous
349-430 Landfill Fees                                                                      1,198      +1,000     1,000 Landfill Fees
349-490 Other Licenses & Fees                        200                         100                    -100         0 Other Licenses & Fees
349-900 Other Miscellaneous Chgs                     700         1,577         1,000       1,522      +1,500     2,500 Other Miscellaneous Chgs
352-001 Operating Supplies - Furniture             3,000         3,684              0                     0          0 Operating Supplies - Furniture
352-050 Operating Supplies - Equipment             1,000         2,543         2,500       2,363        -500     2,000 Operating Supplies - Equipment
352-600 Operating Supplies - Uniforms                500              104        300         253          0        300 Operating Supplies - Uniforms
352-700 Operating Supplies - Horticultural           500         1,319           500         336      +2,500     3,000 Operating Supplies - Horticultural
352-701 Operating Supplies - Irrigation                               497           0                 +2,000     2,000 Operating Supplies - Irrigation
352-800 Operating Supplies - Chemicals                                                     5,415                 5,000 Operating Supplies - Chemicals
352-900 Operating Supplies - Misc                  2,000              821      1,500       1,600      +1,000     2,500 Operating Supplies - Misc
354-300 Training & Education                                                                   35                    0 Training & Education


  ___________________________________________________________________________________________________________________
                                                                             page 95
CITY OF LAKE WALES                                        GENERAL FUND 001                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 570 - CULTURE/RECREATION                                  RECREATION FACILITIES
ADOPTED - ORDINANCE 2008-34                               Activity 572 - PARKS AND RECREATION                                      OPERATING BUDGET



001-572-200 RECREATION FACILITIES                         EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                  06'07      9/30/07      07'08       6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET            YTD      Change              DESCRIPTION

431-134 Prof Servs - HR                            200                       0                      +200         200 Prof Servs - HR
434-134 Contract Servs - HR                        100                       0                      +200         200 Contract Servs - HR
449-134 Advertising - HR                           100                       0                         0           0 Advertising - HR
446-191 M&R Fleet                                  500          173        300              93         0         300 M&R Fleet
452-191 Operating Supplies - Veh/Equip             250                      50                         0          50 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                  172           22        300              34        -15        285 Operating Supplies - Fuel
434-192 Contract Servs - Facilities               2,010       2,694      3,000            1,120    -1,500      1,500 Contract Servs - Facilities
446-192 M&R - Facilities                          9,000       3,358      6,000            3,661        0       6,000 M&R - Facilities
446-192 M&R - Facilities - Austin Center                                                               0           0 M&R - Facilities - Austin Center
446-292 M&R - Historic Structures                 8,000       3,836      4,100                     -2,100      2,000 M&R - Historic Structures
452-192 Operating Supplies - Janitorial           2,000       2,342      2,500            2,274        0       2,500 Operating Supplies - Janitorial
452-292 Operating Supplies - Bldg Other            750        1,244      1,500             361      -500       1,000 Operating Supplies - Bldg Other
434-193 Contract Services - IS                        0                      0                         0           0 Contract Services - IS
441-193 Postage                                      10         125         64                        -39         25 Postage
441-293 Telecommunications                        1,600         699      1,034             432      -284         750 Telecommunications
444-193 Leases - Copier                            561                       0                         0           0 Leases - Copier
444-293 Leases - Other IS                             3          10         20               8        -10         10 Leases - Other IS
446-393 M&R - Other IS                                0                      0                         0           0 M&R - Other IS
449-193 Copier Metering Chgs                          8          39          8               1        +2          10 Copier Metering Chgs
452-193 Operating Supplies - Printer                  0                      0              37         0           0 Operating Supplies - Printer
452-293 Operating Supplies - Software                 0                      0                         0           0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                                        0                         0           0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                      0                      0                         0           0 Operating Equipment - IS
451-196 Paper Supplies                               10                     10               7         0          10 Paper Supplies
452-196 Operating Supplies - Office                  50           1         50              20         0          50 Operating Supplies - Office
Subtotal: Operating Expenses                   201,074      221,666    202,387       163,372      +32,303    234,690 Subtotal: Operating Expenses

Capital Outlay
664-900 C/O Other Equipment                     40,000       33,623     40,603        40,603      -40,603             C/O Other Equipment
Subtotal: Capital Outlay                        40,000       33,623     40,603        40,603      -40,603          0 Subtotal: Capital Outlay

Subtotal before Allocations                    293,886      300,801    288,670       237,775       -10,215   278,455 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                         344           72          0               2       +97          97 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                 10,352        7,708     30,709        10,332      -23,264      7,445 Labor Chgs - Facilities
912-193 Labor - IS                                 238           37         75                        -34         41 Labor - IS
945-195 Insurance - Casualty & Liability        74,410       77,936     81,665        61,249      +1,983      83,648 Insurance - Casualty & Liability
999-521 Alloc from Police Dept                    1,674                      0                         0              Alloc from Police Dept
999-108 Allocation from Pub Svc Adm             18,666       19,539     24,724        18,543        -348      24,376 Allocation from Pub Svc Adm
Subtotal: Allocations of Expense               105,684      105,292    137,173        90,126      -21,566    115,607 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                     7,100

TOTAL EXPENDITURES                             406,670      406,093    425,843       327,901      -31,781    394,062 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                  Percent Change
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                        FY 07'08 to FY 08'09
                                                                                  Personnel       -4.2%
                                                                                  Operating      +16.0%
                                                                                  Cap Outlay    -100.0%

                                                                                  TOTAL            -7.5%




  ___________________________________________________________________________________________________________________
                                                                       page 96
CITY OF LAKE WALES                               GENERAL FUND 001                                                                    9/22/2008

2008-2009 ANNUAL BUDGET                          Function 550- ECONOMIC ENVIRONMENT                         GRANTS & AID - ECONOMIC DEV
ADOPTED - ORDINANCE 2008-34                      Activity 559 - OTHER ECONOMIC ENVIRONMENT                           OPERATING BUDGET



001-559-000 OTHER ECONOMIC DEV                   EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                        06'07        9/30/07     07'08       6/30/08
CLASSIFICATION                        BUDGET        ACTUAL     BUDGET           YTD    Change            DESCRIPTION

Grants and Aids
882-100 Chamber of Commerce             11,000       11,000              0                 0           0 Chamber of Commerce


Subtotal: Grants and Aids               11,000       11,000              0        0        0           0 Subtotal: Grants and Aids




TOTAL EXPENDITURES                      11,000       11,000              0        0            0       0 TOTAL 08'09

                                                                              Change from prior year




   ________________________________________________________________________________________________________________________
                                                               page 97
CITY OF LAKE WALES                                         GENERAL FUND 001                                                                    9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 560 - HUMAN SERVICES                           GRANTS & AID - HUMAN SERVICES
ADOPTED - ORDINANCE 2008-34                                Activity 569 - OTHER HUMAN SERVICES                                OPERATING BUDGET



001-569-000 OTHER HUMAN SERVICES                           EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                                  06'07        9/30/07     07'08       6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL     BUDGET           YTD    Change            DESCRIPTION

Grants and Aids
882-300 Reach, Inc                                 2,500        2,500              0                 0           0 Reach, Inc
882-301 Fellowship Dining                          4,000        4,000              0                 0           0 Fellowship Dining
882-303 Literacy Council                             700          700              0                 0           0 Literacy Council
882-305 Circle of Friends                          2,500        2,500              0                 0           0 Circle of Friends
882-306 LW Literacy Coalition                      5,000        5,000              0                 0           0 LW Literacy Coalition
882-350 Lake Wales Senior Center                   6,000        6,000              0             +6,000      6,000 Lake Wales Senior Center
882-360 Fire Assessment Lifeline Program                                                                           Fire Assessment Lifeline Program




Subtotal: Grants and Aids                         20,700       20,700              0        0    +6,000      6,000 Subtotal: Grants and Aids

Summary Amendment Ord 2007-57

TOTAL EXPENDITURES                                20,700       20,700              0        0     +6,000     6,000 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                             Change from prior year




   ________________________________________________________________________________________________________________________
                                                                         page 98
CITY OF LAKE WALES                                              GENERAL FUND 001                                                                              9/22/2008

2008-2009 ANNUAL BUDGET                                         Function 570 - CULTURE/RECREATION                                      GRANTS & AID - CULTURE/RECR
ADOPTED - ORDINANCE 2008-34                                     Activity 579 - OTHER CULTURE/RECREATION                                         OPERATING BUDGET



001-579-000 OTHER CULTURE/RECREATION                            EXPENDITURE HISTORY                                                  FY08'09 BUDGET
                                                       06'07         9/30/07        07'08         6/30/08
CLASSIFICATION                                       BUDGET         ACTUAL        BUDGET             YTD    Change                   DESCRIPTION

Grants and Aids
882-500 LW Youth Football                               3,000         3,000                0                      0             0 LW Youth Football
882-502 LW Pram Fleet                                   2,500         2,500                0                      0             0 LW Pram Fleet
882-503 PC Youth Org Footb & Cheerleading               1,500         1,500                0                      0                  PC Youth Org Footb & Cheerleading
882-504 Scenic Hwy Promotion                                                               0                      0                  Scenic Hwy Promotion
882-505 LW YMCA Youth Basketball                                                           0                                    0 LW YMCA Youth Basketball
882-506 LW Youth Bktball (Promised House)               2,100         2,100                0                                    0 LW Youth Bktball (Promised House)
882-521 LW Arts Council                               12,500         12,500                0                      0             0 LW Arts Council
882-523 MLK Celebration                                                                    0                                         MLK Celebration
882-552 Polk Museum of Art                                500           500                0                      0             0 Polk Museum of Art


Subtotal: Grants and Aids                             22,100         22,100                0            0         0             0 Subtotal: Grants and Aids

999-521 Alloc from Police Dept                        19,162         21,544        19,719          7,358       +428       20,147 Alloc from Police Dept
999-541 Alloc from Streets Div                          2,603         2,603          2,486                     +154         2,640 Alloc from Streets Div
999-572 Alloc from Parks Div                          25,098         25,098        25,576                      -773       24,803 Alloc from Parks Div

Summary Amendment Ord 2007-57                           2,500

TOTAL EXPENDITURES                                    71,463         71,345        47,781          7,358         -191     47,590 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                                        Change from prior year            -0.4%

         EXPENDITURES FOR SPECIAL EVENTS

                                                       Allocation of In-Kind Services*               Total   Cash            Total
                                                   Police Dept Streets Dept       Parks Div       In-Kind Expense         Expense
         4th of July                                    1,760            185         1,294         3,239                    3,239
         Arts Council - Art Show                          391            369         1,725         2,486              0     2,486
         Christmas Parade                               1,760             92                       1,853                    1,853
         Friday Night Live                              1,956                                      1,956                    1,956
         Homecoming                                     1,760                                      1,760                    1,760
         Mardi Gras Celebration                         5,086            978         7,279        13,343                   13,343
         Martin Luther King Celebration                 3,130            277         6,740        10,147                   10,147
         Polk Sr. Games                                   391            738         7,764         8,894                    8,894
         Roosevelt Alumni Parade                        1,760                                      1,760                    1,760
         Tour of Lake Wales                               391                                        391                      391
         Veteran's Day Parade                           1,760                                      1,760                    1,760

         Total Other Culture/Recreation                20,147          2,640        24,803        47,590              0    47,590

         Pioneer Day (See: Depot 573-1)                 1,760          2,160         3,734          7,654                   7,654



         Total Expense for Special Events              21,907          4,800        28,537        55,244              0    55,244



      * Allocations are made to properly record the cost of City services provided to support various special events.




   ________________________________________________________________________________________________________________________
                                                                                 page 99
CITY OF LAKE WALES                                          GENERAL FUND 001                                                              9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 550 - ECONOMIC DEVELOPMENT                         ECONOMIC DEVELOPMENT
ADOPTED - ORDINANCE 2008-34                                 Activity 552 - INDUSTRY DEVELOPMENT                              ALLOCATION FROM CRA



001-559-200 ECONOMIC DEVELOPMENT                            EXPENDITURE HISTORY                                    FY08'09 BUDGET
                                                  06'07         9/30/07      07'08    6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL      BUDGET        YTD    Change             DESCRIPTION

Allocations of Expense
999-552 Allocation from CRA Eco Dev                                          24,256   18,192 +23,745       48,001 Allocation from CRA Eco Dev


Subtotal: Allocations                                   0              0     24,256   18,192    +23,745    48,001 Subtotal: Allocations

Summary Amendment Ord 2007-57

TOTAL EXPENDITURES                                      0              0     24,256   18,192     +23,745   48,001 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ________________________________________________________________________________________________________________________
                                                                           page 100
CITY OF LAKE WALES                                 GENERAL FUND 001                                                    9/22/2008

2008-2009 ANNUAL BUDGET                            Function 580 - OTHER USES                            INTERFUND TRANSFERS
ADOPTED - ORDINANCE 2008-34                        Activity 581 - INTERFUND TRANSFERS




Interfund Transfers


This department records transfers from the General Fund to other funds for various purposes which include the transfer of
monies to the Debt Service Fund for principal and interest payments allocated to the General Fund and paid by revenues
deposited into this fund. This department also records transfers to Special Revenue Funds and the Capital Project Fund for City
matches on grant-funded expenditures or for operating subsidies to eliminate deficit fund balances where required.



FY 08'09 Transfers

      Transfer                           Amount     Purpose
      Debt Service Fund                   96,841    Fire Dept Brush Truck - principal and interest payments
      Debt Service Fund                   65,688    Fire Engine - principal and interest payments
      Debt Service Fund                   50,897    PD & FD Radio Capital Lease
      Transportation Fund                 39,455    Operating Subsidy, Streets Division
      Airport Fund                       138,477    Operating Subsidy, Airport
      Total Transfers FY 08'09           391,358




  ___________________________________________________________________________________________________________________
                                                            page 101
CITY OF LAKE WALES                                          GENERAL FUND 001                                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 580 - OTHER USES                                      INTERFUND TRANSFERS
ADOPTED - ORDINANCE 2008-34                                 Activity 581 - INTERFUND TRANSFERS                                    OPERATING BUDGET



001-581-000 INTERFUND TRANSFERS                             EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                                  06'07         9/30/07     07'08     6/30/08
CLASSIFICATION                                  BUDGET         ACTUAL     BUDGET         YTD    Change              DESCRIPTION

OTHER USES
991-101 Transfer to Fire Assessment Fund                                                                            Transfer to Fire Assessment Fund
991-102 Transfer to Transportation                76,485        76,485      47,290    27,479     -7,835     39,455 Transfer to Transportation
991-106 Transfer to Forfeiture Fund                                                                  0              Transfer to Forfeiture Fund
991-116 Transfer to Law Enf Grant Fund                                                               0              Transfer to Law Enf Grant Fund
991-151 Transfer to Historic Grant Fund                                                              0              Transfer to Historic Grant Fund
991-201 Transfer to Debt Service Fund            171,971       171,971     212,621   121,897       +805    213,426 Transfer to Debt Service Fund
991-330 Transfer to Cap Proj Fund                       0                                             0             Transfer to Cap Proj Fund
991-404 Transfer to Airport Fund                                            14,630                         138,477 Transfer to Airport Fund
Subtotal: Other Uses                             248,456       248,456     274,541   149,376    +116,817   391,358 Subtotal: Other Uses

Summary Amendment Ord 2007-57

TOTAL EXPENDITURES                               248,456       248,456     274,541   149,376    +116,817   391,358 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                            Change from prior year       +42.5%


                             TRANSFERS TO DEBT SERVICE FUND
                                                Principal      Interest    Total
          05 Fire Truck Note                     81,895         14,946     96,841
          03 Fire Truck Note                     61,084          4,604     65,688
          PD & FD Radio Capital Lease            40,227         10,670     50,897
          Total Transf to Debt Service Fund     183,206         30,220    213,426




   ________________________________________________________________________________________________________________________
                                                                          page 102
SPECIAL REVENUE FUNDS



       FY08'09, Adopted
CITY OF LAKE WALES                                   SPECIAL REVENUE FUNDS                                                 9/22/2008

2008-2009 ANNUAL BUDGET
ADOPTED - ORDINANCE 2008-34




Special Revenue Funds

Special revenue funds are used to account for proceeds of specific revenue sources that are legally restricted to expenditure for
specified purposes.


Transportation Fund

The Transportation Fund is used to account for gas tax revenues and expenditures. In accordance with Florida law, gas tax
revenues must be spent to fund the costs of construction and maintenance of roads, alleys, sidewalks and rights-of-way, the
costs of installation, maintenance and operation of street lights and traffic control devices, and other operating and capital costs
associated with the improvement and maintenance of the City's roadways. To ensure that gas tax revenues are expended only
for eligible purposes, these revenues are deposited into a Special Revenue Fund and are not commingled with other revenues
of the City. Miscellaneous revenues associated with roadway maintenance, such as fees paid by the Florida Department of
Transportation (FDOT) to maintain rights-of-way on designated State roads within the city limits, are also recorded in this fund.

CRA Fund
The CRA Fund is used to record tax increment revenues and expenditures. Tax increment revenues are ad valorem tax
revenues which are dedicated to redevelopment of an area designated as a Community Redevelopment Agency (CRA). When
the City Commission designated a CRA area, the "base" property values were established. Ad valorem revenues for the
General Fund are calculated on the base property values, and CRA tax increment revenues are calculated on the increased
property values which result from improvements made after the CRA was designated. In accordance with Florida law, both the
City and the County must contribute tax increment revenues to the redevelopment and revitalization of the CRA. Tax increment
revenues must be deposited in the Redevelopment Trust Fund established by a series of City ordinances and must be spent to
fund redevelopment costs within the boundaries of the CRA. To ensure that tax increment revenues are expended only for
eligible purposes, they are deposited into a Special Revenue Fund and are not commingled with other revenues of the City.
Revenue from the sale of lots in the Longleaf Business Park will also be recorded in the CRA Fund.

Police Forfeiture Fund
Florida law requires that revenue earned from the seizure of cash or the sale of property forfeited as a result of criminal
activities be deposited into a restricted bank account for use in funding specified law enforcement activities. The Police
Forfeiture Fund records these revenues and expenditures. Law enforcement grants that supplement forfeiture revenues for the
purchase of investigative equipment or other eligible exenditures are also recorded in this fund.

Library Fund
Following a special election by the voters of the City, Chapter 57-1488, Laws of Florida Special Acts of 1957 created the Library
Board and authorized the City Commission to levy up to one mill of property taxes to establish, maintain and operate a public
municipal library. The Special Act required that all taxes collected from this levy would be kept for use only by the library,
separate from all other funds of the City. Accordingly, the "Library millage" is deposited into the Library Special Revenue Fund.
County contributions to the Library resulting from membership in the Polk County Library Cooperative are also deposited into
the Library Fund, as are miscellaneous revenues generated by Library operations and contributions from the Lake Wales
Library Association. The Lake Wales Public Library is considered a part of the City's Leisure Services Division, and
expenditures are budgeted in the General Fund. Costs incurred in the operation of the Library are allocated to the Library
Special Revenue Fund for accounting purposes.

Grant Funds

Various Special Revenue Funds have been created for the purpose of recording income from State and Federal grants to fund
specific capital projects, equipment purchases or operating expenses. Currently, these include the Law Enforcement Grant
Fund, Community Development Block Grant Fund, State Historic Grant Fund, and FAA/FDOT Airport Grant Fund. Effective
10/1/02, grants awarded to assist in the funding of capital improvement projects will be deposited directly in the Capital
Improvements Project Fund and project expenditures will be recorded in that fund. Grants awarded to assist in the funding of
equipment or operating expenses will recorded and expended in the appropriate Special Revenue Fund.



   ___________________________________________________________________________________________________________________
                                                              page 103
CITY OF LAKE WALES                                   TRANSPORTATION FUND 102                                              9/22/2008

2008-2009 ANNUAL BUDGET                              Function 540 - TRANSPORTATION                              STREETS DIVISION
ADOPTED - ORDINANCE 2008-34                          Activity 541 - ROADS & STREETS                           GOALS & OBJECTIVES




Public Works Department
Streets Division
The Streets Division is responsible for maintaining all City streets, alleys, sidewalks, and rights-of-way including storm drains,
signage, traffic signals, maintenance of street lane and parking stripes, and street lighting.


RESPONSIBILITIES
Street sweeping
Street/parking striping
Street signs
Street lighting
Pot hole repair
Right-of-way mowing
Storm inlet maintenance
Traffic signal maintenance
Sidewalk maintenance and construction
Public parking lot maintenance
Assist sponsors of special events in set-up and clean-up activities
Transportation capital projects


FY 07'08 GOALS & OBJECTIVES
Goal: Improve the vehicle transportation system.
Objectives:
   M   Prepare an inventory of street and alley conditions.
   M   Prioritize pot hole repairs and develop a schedule based on city quadrants.
   M   Inventory all maintenance of traffic devices to determine compliance with current MUTCD standards.
   M   Prepare a schedule to inspect and inventory all storm inlets. Implement a maintenance schedule.
   M   Prepare a list of priorities for roadway striping, along with a budget and schedule of completion.
   M   Complete a cost analysis of construction methods to repair alleyways.
   M   Develop a 3-year plan of capital projects to include roadways, parking lots and drainage for the last three
       years of the current 5-Year CIP.

Goal: Improve pedestrian transportation system.
Objectives:
   M Prepare a list of priorities for sidewalk repairs, along with a budget and a schedule of completion.
   M Install wheelchair ramps when repairing uneven and broken sidewalks.
   M Develop a 5-year plan of sidewalk capital projects and amend current 5-Year CIP.

Goal: Implement an automated work order system.
Objectives:
   M Implement an automated work order system that will encompass all city departments. This will allow for
     unilateral communications on work projects involving multiple departments, thus increasing productivity and
     efficiency levels throughout.
   M Provide a database needed for budgeting projections and history with the stroke of a computer key.

Goal: Beautify the city's streets and rights-of-way.
Objectives:
   M Utilize the street sweeper to keep all city streets and parking lots clean.
   M Utilize the grapple truck to dispose of all visible trash.
   M Arrange a more defined area & schedule for right-of-way maintenance, to include DOT rights-of-ways.


   ___________________________________________________________________________________________________________________
                                                              page 105
CITY OF LAKE WALES                              TRANSPORTATION FUND 102                                             9/22/2008

2008-2009 ANNUAL BUDGET                         Function 540 - TRANSPORTATION                             STREETS DIVISION
ADOPTED - ORDINANCE 2008-34                     Activity 541 - ROADS & STREETS                           GOALS & OBJECTIVES




Public Works Department
Streets Division
PERFORMANCE HIGHLIGHTS
   M A prioritized list of streets and sidewalks for repair and replacement has been developed.
   M A new street sweeper has been purchased and a schedule for the city's four quadrants has been developed.
   M A new grabber truck has been purchased and has increased our productivity and efficiency levels.



PERFORMANCE MEASURES                                                                                         *YTD 7/31/07

                                                    2002/03           2003/04    2004/05       2005/06          2006/07
      Maintenance Tasks (person hours)
        Street sweeper                              1,000             443.5       78.0                           295.0
        Grapple truck                                100              44.5       1236.5                         111.75
        Concrete sidewalk/curbing                    500              433.5       248.5                          518.5
        Downtown maintenance                        2,000              69           0
        Asphalt Work                                1200               842        1735                          1344.9
        Stormwater repair                            300              445.5                                       37
        Catch basins                                 90               55.5         864                           360.9
        R-O-W mowing                                 200               87          492                           940.2
        R-O-W signs                                  400              269.5       1251                           190.7
        R-O-W spraying round-up                      40                 0           0                             10
        R-O-W striping                               75                 3         27.5                            96
        R-O-W edging                                  0                 0          492                             0
        Tire pick-up                                  0                78           0                              0
        Street Lighting                              200               42           0                              0
        Depot Museum                                                   24           0                              0
        Miscellaneous                                 50              215.5         0                            2681
      Special Event Assistance (person hours)
        Pioneer Days                                  30               109         20            20               51
        Bike Fest                                      0                 0          0             0               108
        Martin Luther King Day                        15               31.5         6            31                0
        Fourth of July                                10                 0         13            13              36.75
        Art Show                                      20                 0          8            16                0
        Mardi Gras                                    53                73         64            64              14.5
        Senior Olympics                               38                 0          0             0                0
        Christmas Parade                               5                58          0             0                0
        Little League                                31.5                0          0             0                0
      Employee Safety
        Preventable Accidents                         2                 1           4             3                2
        Non-preventable Accidents                     2                 0           2             1                0
        Vehicle Accidents                             3                 1           2             1                1
        Workers' Comp Injuries                        1                 0           4             3                1




  ___________________________________________________________________________________________________________________
                                                           page 106
CITY OF LAKE WALES                                  SPECIAL REVENUE FUNDS                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                                                                                EXPENDITURES SUMMARY
ADOPTED - ORDINANCE 2008-34                                                                                                     OPERATING BUDGET



                                                                           Functional Areas                                                   TOTAL
                                 General         Public       Physical               Economic     Human       Culture &         Other        FY 08'09
CLASSIFICATION                     Gov't         Safety        Environ      Transp     Environ    Services   Recreation         Uses         BUDGET

Personal Services
   Salaries & Wages                           228,653                     147,146        78,309                70,658                          524,766
   FICA/Workers' Comp/Unempl                   49,691                      30,194         6,852                 6,181                           92,918
   Pension Benefit                             27,812                       9,306         4,702                 4,468                           46,288
   Other City Benefits                         33,061                      37,205         6,139                11,932                           88,337
Subtotal: Personal Services             0     339,217              0      223,851        96,002                93,239               0          752,309

Operating Expenses
  Professional Services                        11,550                      18,600    101,000                                                   131,150
  Auditing                                                                  3,200      3,500                                                     6,700
  Contract Services                            12,050                       3,000    172,500                                                   187,550
  Investigations                                                                                                                                     0
  Auto Allowance/Travel                         1,000                                                                                            1,000
  Communications/Postage                        3,740                       1,769           995                66,535                           73,039
  Utilities                                                               103,300         5,000                                                108,300
  Rents & Leases                                1,110                      70,010         1,057                 2,200                           74,377
  Insurance                                                                                                                                          0
  Maintenance & Repairs                         6,095                     121,548        57,048                                                184,691
  Printing & Binding                              550                                     2,000                                                  2,550
  Promotional                                                                            85,000                 1,500                           86,500
  Other Current Charges                         1,150                       3,685         3,860                   500                            9,195
  Supplies: Office                                500                          50           400                                                    950
  Supplies: Operating                          37,801                      62,828         1,320                 9,700                          111,648
  Roads & Streets                                                          10,000                                                               10,000
  Publ, Memberships & Prof Dev                 10,200                                     2,000                      150                        12,350
Subtotal: Operating Expenses            0      85,746              0      397,990    435,680                   80,585               0         1,000,000

Capital Outlay
  Land                                                                                                                                                0
  Improvements                                            100,000 1,050,000              50,000               650,000                         1,850,000
  Machinery & Equipment                        72,000                                                                                            72,000
  Books & Subscriptions                                                                                                                               0
Subtotal: Capital Outlay                0      72,000     100,000 1,050,000              50,000               650,000               0         1,922,000

Grants & Aid                                                                         820,200                                                   820,200

Interfund Transfers
   Debt Service                                                                                                            1,207,271          1,207,271
   Other Transfers                                                                                                         4,893,338          4,893,338
Subtotal: Interfund Transfers           0            0             0            0             0                        0 6,100,609            6,100,609

Internal Charges & Allocations
        Internal Charges                                                                                                                             0
        Allocations of Expense                 10,235                      65,618        -4,885               713,921                          784,890

Budget Amendments

Total Expenditures                      0     507,198     100,000 1,737,459 1,396,997                    0   1,537,745 6,100,609             11,380,008


             Department          Fund       Functional Area                 Department                         Fund        Functional Area
       Fire Assessment Fund      101        Public Safety                   Library                            110         Culture/Recreation
       Transportation Fund       102        Transportation                  Law Enforcement Grants             116         Public Safety
       CRA Fund                  105        Economic Environment            Federal Grants/CDBG                131         Physical Environment
       Police Forfeiture Fund    106        Public Safety                   State Historic Grant               151         Culture/Recreation




   ___________________________________________________________________________________________________________________
                                                                         page 104
CITY OF LAKE WALES                                                                                                                             9/22/2008

2008-2009 ANNUAL BUDGET                                           TRANSPORTATION FUND 102                                                 REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07          07'08          6/30/08                    FY08'09 BUDGET
CLASSIFICATION                                         BUDGET            ACTUAL       BUDGET              YTD      Change



BEGINNING BALANCES                                     204,396          204,396       20,000            4,671        -20,000              0


ESTIMATED REVENUES
  Taxes - Sales & Use
  312-300   Polk Co 9th Cent Voted Gas Tax              72,601           72,230       67,347           51,229         -2,990        64,357
  312-400   Local Option Gas Tax                       398,443          398,443      404,081          268,075        -17,942       386,139
  312-405   County Optional Gas Tax                    237,079          237,079      237,852          184,691               0      237,852
  312-410   Alternative Fuel Decal Fees                      0                             0                            +37             37
            Adjusting to audit                                                                                              0

  Subtotal: Taxes                                      708,123          707,752      709,280          503,995        -20,895       688,385

  Intergovernmental Revenue
  331-100   FEMA Disaster Reimb                                                                                             0
  335-120   Municipal Fuel Tax (St Rev Sharing)        111,930          111,930      108,929           79,021         -3,882       105,047
  335-490   Motor Fuel Tax Rebate                       12,055           12,055                         6,616
  335-xxx   FDOT Grant - US 27 Landscaping                                           400,000                        -400,000
  337-xxx   SWFWMD Grant - Twin Lakes                                                150,000                                0      150,000
  Subtotal: Intergovernmental Revenue                  123,985          123,985      658,929           85,637       -403,882       255,047

  Charges for Service
  344-901   FDOT Right of Way Contract                  34,382           39,055       34,000           32,353         +5,055        39,055
  344-902   FDOT Lighting Maint Contract                10,485           10,485       10,800                            -315        10,485
  344-903   FDOT Signal Maint Contract                  46,790           46,790       46,764                            +26         46,790
  349-101   FDOT Lakeshore Proj Reimb                                                                                       0

  Subtotal: Charges for Service                         91,657           96,330       91,564           32,353         +4,766        96,330

  Miscellaneous Revenues
  361-801   Interest - Pooled                            2,579            2,579        3,000                          -3,000             0
  364-002   Loss Recoveries Insured                          0                         4,500                          -4,500             0
  369-200   Workers' Comp Reimb                              0                                                              0            0
  369-000   Other Misc Revenues                              0                           500              ( 27)             0          500
  Subtotal: Miscellaneous Revenues                       2,579            2,579        8,000              ( 27)       -7,500           500

Subtotal Revenues                                      926,344          930,646     1,467,773         621,958      -427,511      1,040,262

OTHER FINANCING SOURCES
  381-001 Transfer from General Fund                    76,485           76,485        47,290          27,479         -7,835        39,455
  381-105 Transfer from CRA Fund                       494,638          555,539     4,221,100       1,342,375     -3,321,100       900,000
            Debt Proceeds                                    0                              0                               0            0
  Subtotal: Other Sources                              571,123          632,024     4,268,390       1,369,854     -3,328,935       939,455

TOTAL REVENUES AND
  OTHER FINANCING SOURCES                            1,497,467         1,562,670    5,736,163       1,991,812     -3,756,446     1,979,717


Total Estimated Revenues & Balances                  1,701,863         1,767,066    5,756,163       1,996,483     -3,776,446     1,979,717


  Total Expenditures & Other Uses                    1,701,863         1,762,395    5,755,117       2,053,284     -3,775,400     1,979,717


Ending Fund Balance                                           0           4,671        1,046         ( 56,801)        -1,046            ( 0)


Total Appropriated Expenditures
   and Reserves                                      1,701,863         1,767,066    5,756,163       1,996,483     -3,776,446     1,979,717
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                            Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008



   ___________________________________________________________________________________________________________________
                                                                         page 107
CITY OF LAKE WALES                                          TRANSPORTATION FUND 102                                                           9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 540 - TRANSPORTATION                                           STREETS DIVISION
ADOPTED - ORDINANCE 2008-34                                 Activity 541 - ROADS & STREETS                                        OPERATING BUDGET



102-541-100 STREETS OPERATIONS                              EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                   06'07       9/30/07       07'08     6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL      BUDGET          YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                        120,411       134,332     126,682      96,253      +4,925   131,607 Regular Salaries
113-100 Salaries - Temp Workers                                                                                   0 Salaries - Temp Workers
113-700 Cell phone allowance                                       18                      18                       Cell phone allowance
114-000 Overtime                                  8,240        15,681       8,320       8,547        +83      8,403 Overtime
116-000 Compensated Absences Accr                     0                         0                      0          0 Compensated Absences Accr
121-000 F.I.C.A. Taxes                            9,843        11,534      10,326       7,633       +385     10,711 F.I.C.A. Taxes
122-100 Retirement - General Pension              6,394         4,814       9,977       7,000      -1,122     8,855 Retirement - General Pension
123-100 Life Insurance                              410           149         434         346        +13        447 Life Insurance
123-200 Health Insurance                         45,570        57,629      40,536      26,461      -5,274    35,262 Health Insurance
124-000 Workers' Compensation                    14,730        10,310      17,066      12,799      +1,793    18,859 Workers' Compensation
125-000 Unemployment Compensation                     0         4,502           0                                 0 Unemployment Compensation
Subtotal: Personal Services                     205,598       238,969     213,341     159,057       +803    214,144 Subtotal: Personal Services

         PERSONNEL SCHEDULE                                  Number      Paygrade     Annual                ACTUAL

         Superintendent                                        1.0        119a         37,751                37,751
         Maintenance Worker II                                 1.0         108         18,834                18,834
         Maintenance Worker II                                 1.0         108         17,936                17,936
         Maintenance Worker I                                  1.0         106         20,943                20,943
         Maintenance Worker I                                  1.0         106         18,437                18,437
         Maintenance Worker I                                  1.0         106         17,706                17,706
                                          Total Positions      6.0               Total Salaries             131,607


102-541-100 STREETS OPERATIONS                              EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                   06'07       9/30/07       07'08     6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL      BUDGET          YTD     Change              DESCRIPTION
Operating Expenses
331-900 Prof Serv - Other                             0         2,500           0                      0          0   Prof Serv - Other
334-001 Contract Services - Waste Disp              500        11,876         500       2,141          0        500   Contract Services - Waste Disp
334-600 Contract Services - Mowing               17,280        15,800           0                      0          0   Contract Services - Mowing
334-900 Contract Services - Other                   250           455         750         622       +500      1,250   Contract Services - Other
343-100 Electricity - Street Lighting           170,000        99,717     102,000      72,139      -2,000   100,000   Electricity - Street Lighting
343-102 Electricity - Bldgs                       2,500         1,585       2,000       1,140       +500      2,500   Electricity - Bldgs
343-200 Water                                       700         1,122         800         197          0        800   Water
344-400 Leases - Heavy equipment                  2,000             0       2,000                      0      2,000   Leases - Heavy equipment
344-902 Leases - Streetlights                                  63,933      57,806      48,209     +10,194    68,000   Leases - Streetlights
346-150 M&R Equipment                               500             0       1,000          51          0      1,000   M&R Equipment
346-308 M&R Streetlight Electric                               20,549      23,099      15,698      +1,901    25,000   M&R Streetlight Electric
346-310 M&R Sidewalks                             9,000         5,368       7,000       1,416      +1,000     8,000   M&R Sidewalks
346-311 M&R Fencing                                                         2,050                  -2,050             M&R Fencing
346-320 M&R Traffic Controls                     30,000        25,923      24,000      13,678      -1,000    23,000   M&R Traffic Controls
346-330 M&R Street Lights                        15,000         3,098       2,500       8,982      +7,500    10,000   M&R Street Lights
346-900 M&R Miscellaneous                           100           376         171         129        +29        200   M&R Miscellaneous
349-410 Permitting                                  125            62         125          34          0        125   Permitting
349-430 Landfill Fees                             7,804         3,719       2,500       2,490       +500      3,000   Landfill Fees
349-490 Other Fees (CDL license/certif)             500                       500                      0        500   Other Fees (CDL license/certif)
349-700 Taxes & Assessments                                                                54                         Taxes & Assessments
352-003 Operating Supplies - Safety               2,000           280       4,000         155      -2,000     2,000   Operating Supplies - Safety
352-050 Operating Supplies - Equipment            5,000         9,690       5,000         275      -2,000     3,000   Operating Supplies - Equipment
352-500 Operating Supplies - Tools                1,000           591       2,000       1,446          0      2,000   Operating Supplies - Tools
352-600 Operating Supplies - Uniforms             1,200           522       1,500       1,336          0      1,500   Operating Supplies - Uniforms
352-800 Operating Supplies - Chemicals              500            60         500                      0        500   Operating Supplies - Chemicals
352-900 Operating Supplies - Misc                 2,000         7,011       3,500         817      -1,500     2,000   Operating Supplies - Misc
353-100 Road Repairs                                  0        11,371      20,000       4,872     -10,000    10,000   Road Repairs


   ___________________________________________________________________________________________________________________
                                                                          page 108
CITY OF LAKE WALES                                        TRANSPORTATION FUND 102                                                                9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 540 - TRANSPORTATION                                                STREETS DIVISION
ADOPTED - ORDINANCE 2008-34                               Activity 541 - ROADS & STREETS                                             OPERATING BUDGET



102-541-100 STREETS OPERATIONS                            EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                  06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET             YTD       Change               DESCRIPTION

354-300 Training and Education                    1,200                      0                           0           0   Training and Education
431-134 Prof Servs - HR                             200         512        500                317      -400        100   Prof Servs - HR
434-134 Contract Servs - HR                         200         189        250                120      -150        100   Contract Servs - HR
449-134 Advertising - HR                            100                    100                         -100          0   Advertising - HR
446-191 M&R Fleet                                13,000      18,925     18,000         21,510            0      18,000   M&R Fleet
446-291 M&R Vehicle Refurbishment                 1,000                  5,000          2,425        -1,000      4,000   M&R Vehicle Refurbishment
452-191 Operating Supplies - Veh/Equip            1,800       4,142      3,000          5,442        +1,000      4,000   Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                19,834      16,222     17,000         20,477       +27,578     44,578   Operating Supplies - Fuel
434-192 Contract Services - Facilities              450         787        450            112            0         450   Contract Services - Facilities
446-192 M&R - Facilities                          1,000       2,140      7,500            482        -5,500      2,000   M&R - Facilities
452-192 Operating Supplies - Janitorial              50         367        350            297            0         350   Operating Supplies - Janitorial
452-292 Operating Supplies - Other Bldg             500           3        500            183            0         500   Operating Supplies - Other Bldg
434-193 Contract Services - IS                        0         700        700            700            0         700   Contract Services - IS
441-193 Postage                                                                            16                       25   Postage
441-293 Telecommunications                        1,623        1,333      1,304         1,126         +440       1,744   Telecommunications
444-293 Leases - Other IS                             0            1          0             1          +10          10   Leases - Other IS
446-193 M&R - Computers/Printers                     22                       0                          0               M&R - Computers/Printers
446-293 M&R - Radios                                182         185           0                       +300         300   M&R - Radios
446-393 M&R - Other IS                                0         135          48                          0          48   M&R - Other IS
449-193 Copier Metering Chgs                         20          39          60                          0          60   Copier Metering Chgs
452-393 Operating Supplies - Other IS               140                     135                        +65         200   Operating Supplies - Other IS
452-493 Operating Equipment - IS                      0                       0               843        0           0   Operating Equipment - IS
451-196 Paper Supplies                               15            3         50                 3        0          50   Paper Supplies
452-196 Operating Supplies - Office                  50           12         50                10     +150         200   Operating Supplies - Office
Subtotal: Operating Expenses                   309,345      331,303    320,298        229,945        +23,992   344,290 Subtotal: Operating Expenses

Subtotal before Allocations                    514,943      570,272    533,639        389,002        +24,795   558,434 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                        6,820       5,545      5,220          9,600        +2,184      7,404 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                   1,996       1,275      1,173            686          +58       1,231 Labor Chgs - Facilities
912-193 Labor - IS                                  223         214        168            342          +72         240 Labor - IS
945-195 Insurance - Casualty & Liability         50,349      52,735     56,071         42,053        +5,471     61,542 Insurance - Casualty & Liability
999-131 Allocated to Finance                                                             -315                          Allocated to Finance
999-191 Allocated to Fleet                                                             -1,604                          Allocated to Fleet
999-361 Allocated to Water                                                             -1,340                          Allocated to Water
999-362 Allocated to Wastewater                                                          -296                          Allocated to Wastewater
999-363 Allocated to Reuse                                                               -196                          Allocated to Reuse
999-593 Allocated to Community Redev                                                   -1,814                          Allocated to Community Redev
999-726 Allocated to Recreation Services                                      0        -2,044                        0 Allocated to Recreation Services
999-731 Allocated to Depot                       -2,129       -1,074     -2,033          -237          -127     -2,160 Allocated to Depot
999-790 Allocated to Other Culture/Recr          -2,603       -2,603     -2,485                        -155     -2,640 Allocated to Other Culture/Recr
Subtotal: Allocations of Expense                 54,656      56,092     58,114         44,835        +7,504     65,618 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                    27,000

TOTAL EXPENDITURES                             596,599      626,364    591,753        433,837        +32,299   624,052 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                 Percent Change
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                        FY 07'08 to FY 08'09

                                                                                  Personnel          +0.4%
                                                                                  Operating          +7.5%

                                                                                  TOTAL              +5.5%




   ___________________________________________________________________________________________________________________
                                                                       page 109
CITY OF LAKE WALES                                          TRANSPORTATION FUND 102                                                            9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 540 - TRANSPORTATION                                               STORMWATER DIV
ADOPTED - ORDINANCE 2008-34                                 Activity 541 - ROADS & STREETS



102-541-200 STORMWATER DIV                                  EXPENDITURE HISTORY                                  FY08'09 BUDGET
                                                    06'07     9/30/07      07'08     6/30/08
CLASSIFICATION                                   BUDGET      ACTUAL     BUDGET      1/0/1900   Change            DESCRIPTION

Operating Expense
331-100   Prof Servs Engineering                  35,000      39,172     14,315       6,840    +4,185     18,500 Prof Servs Engineering
331-900   Prof Servs - Other                       3,500       3,055      3,500       7,209     -3,500         0 Prof Servs - Other
334-007   Contract Servs - Laboratory              4,000                  4,000                 -4,000         0 Contract Servs - Laboratory
344-400   Rents & Leases - Heavy Equipment         8,000                  4,000                 -4,000         0 Rents & Leases - Heavy Equipment
346-333   M&R - Stormwater                        35,445      28,210     35,000       1,985     -6,500    28,500 M&R - Stormwater
346-334   M&R - Manholes                           5,000         504      1,500         247         0      1,500 M&R - Manholes
349-410   Permitting                                 444                    444       3,779      -444          0 Permitting
352-101   Operating Supplies - Pump Fuel           3,900                  2,000                     0      2,000 Operating Supplies - Pump Fuel
352-901   Operating Supplies - Lake Cleanup        4,500         195      2,000                 -2,000         0 Operating Supplies - Lake Cleanup
354-300   Training & Education                       500                                            0          0 Training & Education
452-196   Operating Supplies - Office                                                   261                    0 Operating Supplies - Office
Subtotal: Operating Expense                      100,289      71,136     66,759     20,321      -16,259   50,500 Subtotal: Operating Expense


Summary Amendment Ord 2007-57                    -50,000


TOTAL OPERATING EXPENSE                           50,289      71,136     66,759     20,321      -16,259   50,500 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

          EFFECTIVE 10/1/06 STORMWATER DIVISION IS INCLUDED IN FUND 102.
          SEE GENERAL FUND 001-538-100 FOR EXPENDITURE HISTORY.




   ___________________________________________________________________________________________________________________
                                                                         page 110
CITY OF LAKE WALES                                               TRANSPORTATION FUND 102                                                                    9/22/2008

2008-2009 ANNUAL BUDGET                                          Function 540 - TRANSPORTATION                                       STREETS ADMINISTATION
ADOPTED - ORDINANCE 2008-34                                      Activity 541 - ROADS & STREETS                                              OPERATING BUDGET



102-541-400 STREETS ADMINISTRATION                               EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                       06'07        9/30/07         07'08        6/30/08
CLASSIFICATION                                      BUDGET         ACTUAL        BUDGET             YTD    Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                                                                                   +7,136      7,136   Regular Salaries
113-100 Salaries - Temp Workers                                                                                            0   Salaries - Temp Workers
114-000 Overtime                                                                                               0           0   Overtime
116-000 Compensated Absences Accr                                                                              0           0   Compensated Absences Accr
121-000 F.I.C.A. Taxes                                                                                       +546        546   F.I.C.A. Taxes
122-100 Retirement - General Pension                                                                         +451        451   Retirement - General Pension
123-100 Life Insurance                                                                                        +27         27   Life Insurance
123-200 Health Insurance                                                                                   +1,469      1,469   Health Insurance
124-000 Workers' Compensation                                                                                 +78         78   Workers' Compensation
Subtotal: Personal Services                                 0              0            0             0    +9,707      9,707 Subtotal: Personal Services

         PERSONNEL SCHEDULE                                       Number        Paygrade        Annual               ACTUAL
         Administrative Information Specialist *                    0.25          117            28,544                7,136
                                              Total Positions       0.25                Total Salaries                 7,136

        * Position shared with Support Services


Operating Expenses
332-100 Annual Audit                                  3,500           3,500         3,500         3,500      -300      3,200 Annual Audit
346-930 M&R Disaster Repairs                                                                                                   M&R Disaster Repairs
Subtotal: Operating Expenses                          3,500           3,500         3,500         3,500      -300      3,200 Subtotal: Operating Expenses

Grants & Aids
889-     SWFWMD - Master Stormwtr Study              45,000         44,764                                     0               SWFWMD - Master Stormwtr Study
Subtotal: Grants & Aids                              45,000         44,764              0             0        0             0 Subtotal: Grants & Aids

Other Uses
991-403 Transfer to Utilities Fund                                                                              0              Transfer to Utilities Fund
991-201 Transfer to Debt Service Fund               199,878        199,878       243,055       182,291        -797   242,258 Transfer to Debt Service Fund
Subtotal: Other Uses                                199,878        199,878       243,055       182,291        -797   242,258 Subtotal: Other Uses

Subtotal before Allocations                         248,378        248,142       246,555       185,791     +8,610    255,165 Subtotal before Allocations



999-108 Allocated from Public Servs Adm              18,666         18,666                                     0             0 Allocated from Public Servs Adm

TOTAL EXPENDITURES                                  267,044        266,808       246,555       185,791      +8,610   255,165 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                                Change from prior year    +3.5%



                              TRANSFERS TO DEBT SERVICE FUND

                                                   Principal        Interest      Total
          SunTrust 2003 Note                         108,175          32,907      141,082
          Public Improvement Bond S97                 75,845          25,332      101,176
          Dec 99 CIP Loan                                    0              0           0

          Total Transf to Debt Service Fund          184,019         58,239       242,258




   ___________________________________________________________________________________________________________________
                                                                                 page 111
CITY OF LAKE WALES                                        TRANSPORTATION FUND 102                                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 540 - TRANSPORTATION                                     TRANSPORTATION PROJECTS
ADOPTED - ORDINANCE 2008-34                               Activity 541 - ROADS & STREETS                                             CAPITAL BUDGET



102-541-600 TRANSPORTATION PROJECTS                       EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                  06'07      9/30/07       07'08      6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL      BUDGET           YTD    Change                   DESCRIPTION

Operating Expenses
346-900 M&R Misc (Line TV-ing)                              323,637                                    0                 M&R Misc (Line TV-ing)
Subtotal: Operating Expenses                          0     323,637            0           0           0             0 Subtotal: Operating Expenses

Improvements
662-001 C/O Field Office - Awnings                                                                      0           0 C/O Field Office - Awnings
663-005 C/O US 27 Landscaping                                            400,000        333                           C/O US 27 Landscaping
663-011 C/O Sidewalk Construction - Bond             0                   164,850                 -164,850             C/O Sidewalk Construction - Bond
663-013 C/O Road Resurfacing - Bond            312,199                 2,187,000   1,321,636    -2,187,000            C/O Road Resurfacing - Bond
663-013 C/O Road Resurfacing                    27,673       27,673            0                                    0 C/O Road Resurfacing
663-125 C/O Parking Improvs Old City Hall                              1,464,250                              750,000 C/O Parking Improvs Old City Hall
663-301 C/O Drainage Improvs - Crystal          44,632       44,632                                                   C/O Drainage Improvs - Crystal
663-302 C/O Drainage Improvs - 1st & Scen      137,806      134,360                                                   C/O Drainage Improvs - 1st & Scen
663-302 C/O Drainage Improvs - Twin Lks              0                  300,000                         0     300,000 C/O Drainage Improvs - Twin Lks
663-305 C/O Drainage Improvs - Various                                  255,000      16,694      -255,000             C/O Drainage Improvs - Various
663-902 C/O Fencing                                                       9,950       9,950        -9,950             C/O Fencing
   Subtotal: Improvements                      522,310      206,665    4,781,050   1,348,613    -3,731,050   1,050,000      Subtotal: Improvements

Equipment
664-100 C/O Autos/Trucks                             0                   25,000      24,272      -25,000               C/O Autos/Trucks
664-300 C/O Heavy Equipment                    265,621      265,621                                     0              C/O Heavy Equipment
664-910 C/O Safety Equip - Lighting                  0                   16,000      16,986      -16,000             0 C/O Safety Equip - Lighting
664-990 C/O Other Equipment                                    2,164     28,000      23,464      -28,000               C/O Other Equipment
   Subtotal: Equipment                         265,621      267,785      69,000      64,722       -69,000            0     Subtotal: Equipment



Subtotal: Capital Outlay                       787,931      474,450    4,850,050   1,413,335    -3,800,050   1,050,000 Subtotal: Capital Outlay



TOTAL EXPENDITURES                             787,931      798,087    4,850,050   1,413,335    -3,800,050   1,050,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                        page 112
CITY OF LAKE WALES                                                                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                           CRA FUND 105                                                       REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07           07'08      6/30/08                  FY08'09 BUDGET
CLASSIFICATION                                         BUDGET            ACTUAL        BUDGET           YTD     Change


Cash Balances Forward
 Due to Utility Fund
 Cash Balances                                         197,491          197,491      1,197,490    1,599,678    +4,892,039    6,089,529

BEGINNING BALANCES                                     197,491          197,491      1,197,490    1,599,678    +4,892,039    6,089,529

ESTIMATED REVENUES
  Taxes - Ad Valorem
  311-200 City Tax Increment Area 1                    121,438          121,438       141,384       141,384        -4,778     136,606
  311-400 City Tax Increment Area 3                     72,951           72,951       102,794       102,794       -13,650      89,144
  311-600 City Tax Increment CRA Exp                   976,234          976,234      1,101,383     1,101,383      -47,252    1,054,131
  Subtotal: Taxes                                    1,170,623         1,170,623     1,345,561    1,345,561       -65,679    1,279,882

  Intergovernmental Revenue
  33x-300 County Tax Increment Area 1                  119,035          119,035       130,533       130,533        -3,643     126,890
  33x-500 County Tax Increment Area 3                   71,508           71,508        95,310        95,310       -12,507      82,803
  33x-700 County Tax Increment CRA Exp                 956,917          956,917      1,018,760     1,018,760      -39,606     979,154
  Subtotal: Intergovernmental Revenue                1,147,460         1,147,460     1,244,603    1,244,603       -55,756    1,188,847

  Miscellaneous Revenues
  343-559 Lease Reimb - Main Street                           0             682                                          0

  361-801 Interest Income - Pooled                      90,000          106,282        90,000       51,810        -30,000      60,000
  361-151 Interest Income - Bond Construction                                          75,000      121,890        +15,000      90,000
  364-002 Sale of Land - LLBP                          305,000                                                           0

  364-     Sale of Land - Coop Fruit Prop            3,200,000         3,500,000
  366-025 Donations                                     25,000           26,800                                          0

  Subtotal: Miscellaneous Revenues                   3,620,000         3,633,764      165,000      173,700        -15,000     150,000

Subtotal Revenues                                    5,938,083         5,951,847     2,755,164    2,763,864     -136,435     2,618,729

OTHER FINANCING SOURCES
           Bond Proceeds                             4,015,305                       9,500,000    9,500,000    -9,500,000           0
           Transfer from Other Fund                           0                              0                           0          0
  Subtotal: Other Sources                            4,015,305                0      9,500,000    9,500,000    -9,500,000           0

TOTAL REVENUES AND
  OTHER FINANCING SOURCES                            9,953,388         5,951,847    12,255,164   12,263,864    -9,636,435    2,618,729

Total Estimated Revenues & Balances                10,150,879          6,149,338    13,452,654   13,863,542    -4,744,396    8,708,258


  Total Expenditures & Other Uses                    8,761,220         4,549,660    12,319,172    3,379,405    -4,587,627    7,731,545


Ending Fund Balance Composition
  Designated for Grand Hotel project                                                                                          976,712
  Other Balances                                     1,389,659         1,599,678     1,133,482   10,484,137    -1,133,481           0

Ending Fund Balance                                  1,389,659         1,599,678     1,133,482   10,484,137      -156,769     976,712

Total Appropriated Expenditures
   and Reserves                                    10,150,879          6,149,338    13,452,654   13,863,542    -4,744,396    8,708,258
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16



   ___________________________________________________________________________________________________________________
                                                                         page 113
CITY OF LAKE WALES                                        CRA FUND 105                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 550 - ECONOMIC ENVIRONMENT             ECONOMIC DEVELOPMENT
ADOPTED - ORDINANCE 2008-34                               Activity 552 - ECONOMIC DEVELOPMENT                   GOALS & OBJECTIVES




City Manager's Office
Economic Development/Community Redevelopment
The Economic Development Division was established to create employment, investment, and development opportunities that
will create economic, cultural and social balance in the quality of the lives of all the residents of the City. It is the mission of
Economic Development to create the environment that attracts new job opportunities at all educational, professional and non-
professional levels of the economy and to create linkage industry relationships that expand the existing economic base and
provide opportunities for citizens of all ages to enjoy a higher standard of life.


RESPONSIBILITIES
Marketing of Longleaf Business Park
Economic development of "Downtown District Node"
Development of the Grand Hotel and new opportunities for "sustainable development" in and around Grand Hotel area
Economic development of Lincoln Avenue Business District
Creation of a 2,000 to 5,000 acre Industrial/Rail/Commerce Complex, i.e., "Heavy Industrial Node" along SR 60 W corridor
Creation of collateral development on the municipal airport independent of and in conjunction with development of
        SR 60 W corridor with specific focus on an "air park" type of development
Creation of a reuse/repurposing of existing older warehousing now located in non-traditional industrial areas of the city
Extension of the development of the "Medical Node" around Lake Wales Medical Center to facilitate new medical/technology
        development and services
Facilitation of development of hotels, restaurants and other development critical to the support of the business and tourist
        economy of Lake Wales and Central Florida
Continuation of work with industrial, commercial, office, and medical development companies to facilitate increased project
        development in the City of Lake Wales
Extension of the City's efforts to entice businesses, existing and new, to become "green"
Participation in LEEDS and the Governor's Green Palm Program designations as part of the City of Lake Wales'
        environmentally friendly image

FY 08'09 GOALS & OBJECTIVES
Goal: Create an environment that on a Regional Level will provide information on excess capacity labor,
      production, and specialized technology that can be used / transferred or modified to create jobs in
      existing industries and businesses.
Objectives:
   M Research technology transfer programs that on a regional level may be utilized by our existing industries to
     better position themselves over the next decade.
   M Research technology transfer programs that may be used by the City of Lake Wales to become better
     positioned to receive new businesses over the next decade.
   M Increase the exchange of planning and programming for existing and future work force needs to increase the
     market value of our Labor Force
   M Redefine the "Industry Linkage Program" with the new marketing and attraction programs of the region and the State.
   M Redefine the "Regional Linkage" markets for Central Florida that are our "Best Fits".
   M Extend the working relationship with CSX Inter-modal Logistics Center Project for business and facilities development.
   M Select one or more properties that may qualify and become eligible for a "Certified Development Site" Grant from CFDC.

Goal: Bring all elements of the business, industrial, and retail sectors into a unified image of success for
       marketing.
Objectives:
   M Extend the image of Lake Wales as "The CROSS ROADS FOR COMMERCE IN CENTRAL FLORIDA" and
     "The JEWEL OF THE RIDGE" as Major Market Identifiers.
   M Continue and develop new working relationships with the overall development community for projects.
   M Develop a "Green Image" for Lake Wales as a component to be competitive in the site selection process of
     companies that are favoring such locations.



    ________________________________________________________________________________________________________________________
                                                               page 114
CITY OF LAKE WALES                                       CRA FUND 105                                                     9/22/2008

2008-2009 ANNUAL BUDGET                                  Function 550 - ECONOMIC ENVIRONMENT            ECONOMIC DEVELOPMENT
ADOPTED - ORDINANCE 2008-34                              Activity 552 - ECONOMIC DEVELOPMENT                   GOALS & OBJECTIVES




City Manager's Office
Economic Development/Community Redevelopment
FY 08'09 GOALS & OBJECTIVES (cont)
   M Develop a multi-faceted marketing program to convey the image of Lake Wales to our "Best Fit" business /
     industry / retail / tourist prospects.
   M Work with other interested parties to create our own MSA Designation to provide a better picture of our true
     economic viability.
   M Secure "Off the Shelf" programs to make our marketing more effective.

Goal: Effect physical and fiscal change along Lincoln Avenue and the area in general to dispel the current
       negative image of the area and encourage private investment and development.
Objectives:
   M   Reinvigorate a "sense of place" on Lincoln Avenue and establish it as a viable component of the Downtown Area.
   M   Evaluate the Core Development and Services provided the area.
   M   Incorporate Lincoln Avenue into the redevelopment of the Downtown Area.
   M   Engage a Study Element specific to the area as has been done for the Downtown / Hotel Grand Area that
       creates a long-term development plan with insertion of private funds.
   M   Create a "Cross Flow" of monies in the community.
   M   Accelerate the redevelopment of the Walker Building in a Public / Private Partnership and bring in real private capital.
   M   Revaluate the top 5 priorities that will act as economic facilitators.
   M   Decrease illegal activities in the area and reduce the physical opportunities with increase Code Enforcement actions.

Goal: Fully develop all development sites in Longleaf Business Park by 2012.
Objectives:
   M   Bring all existing vacant 120,000 s.f. of space to fully leased status.
   M   Pre-Market an additional 50,000 to 100,000 s.f. "Big Box" Facility.
   M   Develop an additional 50,000 s.f. of industrial / flex space before the end of 2009.
   M   Create 1,500 new jobs in the "Business Park Node" at full development.
   M   Have a wage rate that is on average 125% above the prevailing wage rate in Lake Wales.
   M   Contact 100 area companies that meet the "Business Profile" for Lake Wales.
   M   Contact 100 companies within the State of Florida that may be looking to relocate or expand.
   M   Position LLBP to be attractive to "Inland Port Companies" that are not rail oriented, but service oriented and
       are programmed for horizontal diversification in their industry.
   M   Review the zoning category to expand the Park to a Commerce Park as a broader zoning use.
   M   Define a new set of Metrics for Performance Measures for development and marketing.
   M   Continue to interface with CFDC and Enterprise Florida to maximize exposure of the LLBP and the City in
       their 2008-2009 Strategic Plan.
   M   Continue the public relations program for Longleaf Business Park.
   M   Revise the covenants and restrictions based on a new Commerce Park Model development.
   M   Prepare an economic impact for Longleaf Business Park annually.
   M   Continue the "Project Friendly Development Process" for Longleaf Business Park.
   M   Revise the project time line for the physical development of Longleaf Business Park.
   M   Continue to use CEPTED Development review in the development process.
   M   Look to create a "Free Trade Zone" anchored by one or more buildings in LLBP.

Goal: Continue the creation of a 2,000,000 square foot commercial node around the Eagle Ridge Mall by 2011.
Objectives:
   M   Continue to work with Shoppe’s on the Ridge II to reach its "Full Lease-Up Target."
   M   Capitalize on the location of Kohl’s Department Store to attract synergistic development in the area.
   M   Continue to work with the Peace Creek Promenade for major out of market retailer location.
   M   Work with other smaller retail operations such as Ashton Shoppe’s to attract retail / commercial projects.
   M   Continue to work with Bice Property for a mixed-use development to out of market developers.


   ________________________________________________________________________________________________________________________
                                                              page 115
CITY OF LAKE WALES                                    CRA FUND 105                                                  9/22/2008

2008-2009 ANNUAL BUDGET                               Function 550 - ECONOMIC ENVIRONMENT          ECONOMIC DEVELOPMENT
ADOPTED - ORDINANCE 2008-34                           Activity 552 - ECONOMIC DEVELOPMENT                GOALS & OBJECTIVES




City Manager's Office
Economic Development/Community Redevelopment

FY 08'09 GOALS & OBJECTIVES (cont)

Goal: Create a 2,000 to 5,000 acre industrial/rail/business complex with support commercial development
      along SR 60 W corridor.
Objectives:
   M Work with private landowners and development company(s) to consolidate the necessary real estate for the
     development(s).
   M Create the framework for infrastructure to serve the development area over the next 5-10 years.
         M Create IDD for infrastructure
         M Create a relationship for development with a private corporation for development of sewer/water system
         M Create the mechanisms for lease-back / sale / revenue program(s) for Utility District and Private
            Enterprise with City
   M Work with the CSX Development Team to facilitate support development of facilities in Lake Wales that are
     not primary to the ILC.
   M Work with the short- line railroad on support rail system development to connect to the ILC.
   M Work with the short-line railroad and truck lines that need to be clo9se to the ILC but not on site.

Goal: Create collateral development on the City of Lake Wales Municipal Airport independently or in
      conjunction with the development of the SR 60 W Corridor.
Objectives:
   M Complete the first phase of real estate acquisition for runway extension.
   M Work with HTA on the development of Program Costs for Runway Extension Funding in 2008 / 2009
   M Work with the appropriate consultants and HTA for Programming the 2nd Runway Extension to 6,000 L.F.
     for the City of Lake Wales Municipal Airport.
          M Work with future private developers on the land planning for development and participation in the
             Second Phase of the Runway Extension.
          M Work with HTA on the development funding estimates for Phase 2 Extension
   M Work with HTA on the collateral development areas that may be available in the 1 st Phase Runway Extension
     and service components.
   M Coordinate development opportunities between the Airport Property and adjacent developments that will
     extend the Mission of the Airport.

Goal: Develop Green Program for industrial/commercial/business park/repurposed buildings in Lake Wales.
Objectives:
   M To advance the "Green Image" of Lake Wales to companies that are targeting this as a "Specific Location
     Requirement" for corporate locations and expansions.
   M To work with the "Green Team" from Progress Energy to avail each new development of the energy credits
     available for implementation of "Energy Savings Designs" in new structures in commercial and industrial
   M Work with existing industrial buildings and repurposed buildings to capitalize on energy savings designs.
   M To qualify two new buildings as "Green Palm" buildings under the Governor’s program for recognizing
     buildings for energy efficiency in design and operation.




   ________________________________________________________________________________________________________________________
                                                          page 116
CITY OF LAKE WALES                                    CRA FUND 105                                                   9/22/2008

2008-2009 ANNUAL BUDGET                               Function 550 - ECONOMIC ENVIRONMENT          ECONOMIC DEVELOPMENT
ADOPTED - ORDINANCE 2008-34                           Activity 552 - ECONOMIC DEVELOPMENT                  GOALS & OBJECTIVES




City Manager's Office
Economic Development/Community Redevelopment

PERFORMANCE HIGHLIGHTS
Completed:
  M Constructed 100,000 s.f. of new business space in LLBP
  M Creation of Flex-Space Park in LLBP
  M Obtained first Labor Force Training Grant in the amount of $80,000.00 for Rotanis Pet Products from new York
  M Created 80 new jobs
  M Located Harley Davidson in LLBP
  M Two new hotels announced for business and tourist industry in the City of Lake Wales
  M Retained architect for Lincoln Avenue Revitalization Project
  M Obtained approval of Lincoln Avenue Design Program by City Commission
  M Closed on sale of former COOP Fruit for $3.5 Million Dollars
  M Created and received Polk County Approval for CORE DEVELOPMENT AREA FOR DOWNTOWN LAKE WALES
  M First round RFP Proposal process for Hotel Grand
  M Opening of the first Flagship Hotel in the City of Lake Wales in over 50 years --HILTON FRANCHISE FOR
     HAMPTON INN & SUITES
  M Opening of new franchised Chili’s Restaurant
  M Assisted with the location process for Lowe’s Home Improvements Facility
  M Assisted with development and County issues on a new Medical Facility in the Medical Node on Highway 60

New Performance Goals:
   M Facilitate the construction of a new 50,000 s.f. Flex-Space Building
   M Pre Market a new 50,000---100,000 s.f. "Big Box" Building
   M Create 70 new Jobs in LLBP
   M Administer the award of one new High-Tech Grant for an existing industry
   M Expand the Taxable Industrial / Commercial / Medical Tax Value Base by $50,000,000.00 between 2008-
     2010 calendar year
   M Attract 2 new restaurants to support industrial / commercial / tourist development
   M Open a new hotel in 2009
                  nd
   M Complete 2 Round Hotel Grand RFP
   M Under take one new design study for a development node
   M Kohl’s Department Store to Open in 2008 / 2009
   M One Governor’s Green Palm Designation


PERFORMANCE MEASURES                                                                               Goals           Goals
                                           2004/05       2005/06       2006/07       2007/08      2008/09         2009/10
      Qualified companies contacted          125          200           225           300           300             302
      Sale of lots in LLBP                    3            4             1             2             2               2
      Revenue from sale of lots LLBP      $688,047     $500,000      $300,000      $500,000      $350,000        $350,000
      Jobs created at LLBP                   155          150           125           200           270             340
      Development Plan for LARC               1            1
      CFDC Projects                           80           50            75          100           100              100
      Renovations                             0            0             1            3             1                1
      Hotels/Motels                                                      1            2             1
      Restaurants                                                        1            2             2
      Project-related Taxable Value                                  18,000,000   25,000,000    25,000,000      25,000,000




   ________________________________________________________________________________________________________________________
                                                          page 117
CITY OF LAKE WALES                                       CRA FUND 105                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                  Function 550 - ECONOMIC DEVELOPMENT                                 ECONOMIC DEVELOPMENT
ADOPTED - ORDINANCE 2008-34                              Activity 552 - INDUSTRY DEVELOPMENT                                     OPERATING BUDGET



105-559-200 ECONOMIC DEVELOPMENT                         EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                06'07       9/30/07         07'08       6/30/08
CLASSIFICATION                               BUDGET        ACTUAL        BUDGET            YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                      76,040        73,036        76,505        55,878       +764     77,269   Regular Salaries
113-100 Other Wages - Temp                       910                         910         3,115                   910   Other Wages - Temp
113-700 Cell Phone Allowance                     130           130           130            95          0        130   Cell Phone Allowance
121-000 F.I.C.A. Taxes                         5,818         5,619         5,933         4,531        +58      5,991   F.I.C.A. Taxes
122-100 Retirement - General Pension           3,779         3,802         5,731         3,974      -1,029     4,702   Retirement - General Pension
123-100 Life Insurance                           252            21           259           297         +3        262   Life Insurance
123-200 Health Insurance                       7,597        10,526         6,756         5,067        -879     5,877   Health Insurance
124-000 Workers' Compensation                    707           438           798           598        +63        861   Workers' Compensation
Subtotal: Personal Services                   95,233        93,572        97,022        73,555      -1,020    96,002 Subtotal: Personal Services

        PERSONNEL SCHEDULE                                Number        Paygrade       Annual                ACTUAL
        Economic Development Dir                            1.0           208           77,269                77,269
                                       Total Positions      1.0                   Total Salaries              77,269


105-559-200 ECONOMIC DEVELOPMENT                         EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                06'07       9/30/07         07'08       6/30/08
CLASSIFICATION                               BUDGET        ACTUAL        BUDGET            YTD     Change              DESCRIPTION

Operating Expenses
331-110 Prof Serv - Environmental                                         42,300                   -42,300             Prof Serv - Environmental
331-320 Prof Serv - Legal                     18,000        18,354        29,500         5,908      -4,500    25,000   Prof Serv - Legal
331-500 Prof Serv - Planning                  25,000        25,000        50,000           600                50,000   Prof Serv - Planning
331-900 Prof Serv - Other                     10,000       305,814        35,000                   -10,000    25,000   Prof Serv - Other
332-100 Annual Audit                                                                                           3,500   Annual Audit
334-600 Contract Srv - Mowing                  5,000        20,261             0                        0          0   Contract Srv - Mowing
334-603 Contract Srv - LLBP Landscaping       15,000                      30,000                        0     30,000   Contract Srv - LLBP Landscaping
334-900 Contract Services - Other             15,000              900     15,000        15,885          0     15,000   Contract Services - Other
340-240 Lodging & Meals                        1,000                           0                        0          0   Lodging & Meals
340-290 Other Travel                                                           0                        0          0   Other Travel
343-200 Water                                  3,000         1,845         2,000         4,184      +3,000     5,000   Water
344-900 Leases & Rentals - Other                             8,515             0                                       Leases & Rentals - Other
346-242 M&R - Irrigation                      10,000         1,163        10,000             98     -6,000     4,000   M&R - Irrigation
346-260 M&R Drainage                          20,000         4,688        30,000                   -15,000    15,000   M&R Drainage
346-403 M&R Historic Structures                                                          1,600                         M&R Historic Structures
346-911 M&R Road Repair LLBP                 100,000                      50,000                   -12,500    37,500   M&R Road Repair LLBP
346-920 M&R Erosion Control                   10,000                      10,000                   -10,000         0   M&R Erosion Control
346-930 M&R Disaster Recovery                      0                           0                        0          0   M&R Disaster Recovery
347-900 Printing - Other                       1,000            30         2,000           420          0      2,000   Printing - Other
348-000 Advertising & Promotional             50,000        29,305        75,000        60,565     +10,000    85,000   Advertising & Promotional
349-001 Settlement Costs                      30,000        83,016                                      0              Settlement Costs
349-410 Permitting                                 0                                                    0          0   Permitting
349-600 Legal Advertising                      1,000           489          1,000           86          0      1,000   Legal Advertising
349-700 Taxes                                                1,550                       1,043                 1,000   Taxes
349-701 Fire Assessment                                                                                                Fire Assessment
349-710 Tax Rebate Incentive                   3,000                      15,000                   -15,000         0   Tax Rebate Incentive
349-900 Other Miscellaneous Charges            1,000         1,037         1,000           113          0      1,000   Other Miscellaneous Charges
352-900 Operating Supplies - Misc                                                          128                         Operating Supplies - Misc
354-100 Books & Subscriptions                    500                        5,000           67      -5,000         0   Books & Subscriptions
354-200 Memberships                            1,500         1,570          2,000          100          0      2,000   Memberships
354-300 Training & Education                   1,000                        1,000                   -1,000         0   Training & Education
431-134 Prof Servs - HR                            0                                                    0              Prof Servs - HR
434-193 Contract Services - IS                     0                                                    0              Contract Services - IS
441-193 Postage                                  500              215           760        720        +40       800    Postage


   ___________________________________________________________________________________________________________________
                                                                         page 118
CITY OF LAKE WALES                                         CRA FUND 105                                                                              9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 550 - ECONOMIC DEVELOPMENT                                     ECONOMIC DEVELOPMENT
ADOPTED - ORDINANCE 2008-34                                Activity 552 - INDUSTRY DEVELOPMENT                                         OPERATING BUDGET



105-559-200 ECONOMIC DEVELOPMENT                           EXPENDITURE HISTORY                                              FY08'09 BUDGET
                                                  06'07       9/30/07       07'08        6/30/08
CLASSIFICATION                                 BUDGET        ACTUAL      BUDGET             YTD       Change                DESCRIPTION

441-293 Telecommunications                          545          133         196                 85        -1          195 Telecommunications
444-193 Leases - Copier                             182          848         607                405      +93           700 Leases - Copier
444-293 Leases - Other IS                           143            1          40                  1     +317           357 Leases - Other IS
446-193 M&R - Computers/Printers                     22                                         164        0               M&R - Computers/Printers
446-393 M&R - Other IS                                0                        48                          0            48 M&R - Other IS
449-193 Copier Metering Chgs                        133          294          270               181      +90           360 Copier Metering Chgs
452-193 Operating Supplies - Printer                300          899          820               809        0           820 Operating Supplies - Printer
452-293 Operating Supplies - Software               646                     1,500                      -1,500            0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                                           0                          0             0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                      0                         0                          0             0 Operating Equipment - IS
451-196 Paper Supplies                            1,000          216          500               146     -100           400 Paper Supplies
452-196 Operating Supplies - Office                 500          376          500               290        0           500 Operating Supplies - Office
Subtotal: Operating Expenses                   324,971       506,519     411,041         93,598       -104,861    306,180 Subtotal: Operating Expenses

Grants & Aid
883-301 Impact Fee subsidy - Water                   0                    25,000                      -25,000             Impact Fee subsidy - Water
883-302 Impact Fee subsidy - Sewer               2,100                    25,000                      -25,000             Impact Fee subsidy - Sewer
883-200 Lincoln Revitalization Grants/Loans    400,000                   388,000                865               387,400 Lincoln Revitalization Grants/Loans
883-201 Economic Redev Assistance                                        400,000                                  397,800 Economic Redev Assistance
Subtotal: Grants & Aid                         402,100             0     838,000                865    -52,800    785,200 Subtotal: Grants & Aid


Subtotal before Allocations                    822,304       600,091    1,346,063       168,018       -158,681   1,187,382 Subtotal before Allocations

Allocations of Expense
912-193 Labor - IS                                  229          302         428            235           -26          402 Labor - IS
912-192 Labor - Facilities                                                                7,306                            Labor - Facilities
945-195 Insurance - Casualty & Liability          2,175        2,278        2,426         1,819         +287         2,713 Insurance - Casualty & Liability
999-520 Alloc to GF Economic Dev                      0                   -24,256       -18,192        -23,745     -48,001 Alloc to GF Economic Dev
999-519 Alloc from Municipal Adm Bldg             1,637        1,637        1,521         1,141                      1,472 Alloc from Municipal Adm Bldg
Subtotal: Allocations of Expense                  4,041        4,217      -19,881         -7,691      -23,533      -43,414 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                      3,000


TOTAL EXPENDITURES                             829,345       604,308    1,326,182       160,327       -182,214   1,143,968 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                       Percent Change
                                                                                     FY 07'08 to FY 08'09

                                                                                    Personnel          -1.1%
                                                                                    Operating         -25.5%
                                                                                    Cap Outlay


                                                                                    TOTAL             -13.7%




   ___________________________________________________________________________________________________________________
                                                                         page 119
CITY OF LAKE WALES                                           CRA FUND 105                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                      Function 550 - ECONOMIC DEVELOPMENT                           COMMUNITY REDEVELOPMENT
ADOPTED - ORDINANCE 2008-34                                  Activity 559 - OTHER ECO DEVELOPMENT                                 OPERATING BUDGET



105-559-300 COMMUNITY REDEVELOPMENT                          EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                    06'07       9/30/07         07'08     6/30/08
CLASSIFICATION                                   BUDGET        ACTUAL        BUDGET          YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                          75,305        38,592        34,546      22,709     -34,546             Regular Salaries
113-700 Cell Phone Allowance                                       332           455         298        -455             Cell Phone Allowance
114-100 Overtime                                                   576                       386                         Overtime
121-000 F.I.C.A. Taxes                             5,760         2,957          2,678      1,850      -2,678             F.I.C.A. Taxes
122-100 Retirement - General Pension               3,742         1,806          2,587      1,661      -2,587             Retirement - General Pension
123-100 Life Insurance                               259            83            118         72        -118             Life Insurance
123-200 Health Insurance                          15,190        10,555          6,756      5,067      -6,756             Health Insurance
124-000 Workers' Compensation                        700           490            416        312        -416             Workers' Compensation
Subtotal: Personal Services                      100,956        55,391        47,556      32,355     -47,556         0 Subtotal: Personal Services

        PERSONNEL SCHEDULE                                    Number        Paygrade     Annual                ACTUAL



                                           Total Positions      0.0                 Total Salaries                   0


105-559-300 COMMUNITY REDEVELOPMENT                          EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                    06'07       9/30/07         07'08     6/30/08
CLASSIFICATION                                   BUDGET        ACTUAL        BUDGET          YTD     Change              DESCRIPTION

Operating Expenses
331-320 Prof Serv - Legal                          2,500         2,044          1,000                     0      1,000 Prof Serv - Legal
331-711 Prov Serv - Arborist                      15,000                                                               Prov Serv - Arborist
331-900 Prof Serv - Other                         20,000         2,005                     5,215          0            Prof Serv - Other
332-100 Annual Audit                               4,000         4,000                                    0            Annual Audit
334-001 Contract Serv - Waste Disposal                 0                       2,000       1,676          0      2,000 Contract Serv - Waste Disposal
334-900 Contract Serv - Other                      2,500         2,366         3,500                      0      3,500 Contract Serv - Other
334-905 Contract Serv - Redevelopment                            7,083        42,000      28,333          0     42,000 Contract Serv - Redevelopment
334-915 Contract Serv - Main Street                                                                  +80,000    80,000 Contract Serv - Main Street
340-240 Lodging & Meals                            1,000              353           0        358          0            Lodging & Meals
343-200 Water                                          0                                                  0            Water
344-900 Leases - Other                                                                                                 Leases - Other
346-242 M&R - Irrigation                           5,000                       5,000                  -5,000           M&R - Irrigation
346-900 M&R - Misc                                     0                         500                      0        500 M&R - Misc
347-900 Printing - Other                               0            20         2,800         580      -2,800           Printing - Other
348-001 Promotional                                5,000         1,478        25,000       1,836     -25,000           Promotional
349-001 Settlement Costs                           5,000                                                  0            Settlement Costs
349-600 Legal Advertising                          1,000                                                  0            Legal Advertising
349-700 Fire Assessment                                                                                                Fire Assessment
349-900 Other Miscellaneous Charges                  500               77        500         474          0        500 Other Miscellaneous Charges
352-001 Operating Suppl - Furniture                                                                                    Operating Suppl - Furniture
352-004 Operating Suppl - Nuisance Abate               0                                                               Operating Suppl - Nuisance Abate
352-050 Operating Suppl - Equipment                1,000         1,065                                    0            Operating Suppl - Equipment
352-056 Operating Suppl - Signage                                               5,000      2,304                       Operating Suppl - Signage
352-500 Operating Suppl - Tools                      500                                                  0            Operating Suppl - Tools
352-700 Operating Suppl - Horticultural            5,000         1,578                     3,735          0            Operating Suppl - Horticultural
352-912 Operating Suppl - Litter Control           1,000           314                                    0            Operating Suppl - Litter Control
352-900 Operating Suppl - Other                      200           180                                    0            Operating Suppl - Other
354-100 Books & Subscriptions                      1,500                        1,000                 -1,000           Books & Subscriptions
354-200 Memberships                                1,250                        1,000        125      -1,000           Memberships
354-300 Training & Education                       2,000               80       1,500                 -1,500           Training & Education
431-134 Prof Servs - HR                                0                                                  0            Prof Servs - HR
434-134 Contract Services - HR                                                                                         Contract Services - HR
446-191 M&R Vehicles/Equip                                             59                       4                      M&R Vehicles/Equip



   ___________________________________________________________________________________________________________________
                                                                             page 120
CITY OF LAKE WALES                                         CRA FUND 105                                                                            9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 550 - ECONOMIC DEVELOPMENT                               COMMUNITY REDEVELOPMENT
ADOPTED - ORDINANCE 2008-34                                Activity 559 - OTHER ECO DEVELOPMENT                                     OPERATING BUDGET



105-559-300 COMMUNITY REDEVELOPMENT                        EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                  06'07       9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET        ACTUAL     BUDGET             YTD       Change               DESCRIPTION

452-191 Operating Suppl - Vehicles/Equip                          39                                                      Operating Suppl - Vehicles/Equip
434-193 Contract Services - IS                        0                                                    0              Contract Services - IS
441-193 Postage                                     500          112       1,000                44    -1,000              Postage
441-293 Telecommunications                          545                      162                        -162              Telecommunications
444-193 Leases - Copier                             182          177         674               449      -674              Leases - Copier
444-293 Leases - Other IS                           143                       46                         -46              Leases - Other IS
446-193 M&R - Computers/Printers                      0                                                    0              M&R - Computers/Printers
446-393 M&R - Other IS                                0                      48                          -48              M&R - Other IS
449-193 Copier Metering Chgs                        300                     300                         -300              Copier Metering Chgs
452-193 Operating Supplies - Printer                500           78        500                 56      -500              Operating Supplies - Printer
452-293 Operating Supplies - Software               500                       0                            0              Operating Supplies - Software
452-393 Operating Supplies - Other IS                                        60                          -60              Operating Supplies - Other IS
452-493 Operating Equipment - IS                      0          153          0                            0              Operating Equipment - IS
451-196 Paper Supplies                              500                     500                         -500              Paper Supplies
452-196 Operating Supplies - Office                 500           17        500                  7      -500              Operating Supplies - Office
Subtotal: Operating Expenses                     77,620       23,278      94,590        45,196        +34,910    129,500 Subtotal: Operating Expenses

Grants & Aid
881-100 LWHA - Sunrise Park                           0                                                    0           0 LWHA - Sunrise Park
882-101 It's Happening - Decorative lighting      2,000        2,000       2,000                      -2,000           0 It's Happening - Decorative lighting
882-1xx LW Murals & Enhancements Inc              4,000        4,000                                       0             LW Murals & Enhancements Inc
882-304 Green & Gold - B St                      35,000       34,130      35,000        35,000                    35,000 Green & Gold - B St
Subtotal: Grants & Aid                           41,000       40,130      37,000        35,000         -2,000     35,000 Subtotal: Grants & Aid


Subtotal before Allocations                    219,576       118,799    179,146        112,551        -14,646    164,500 Subtotal before Allocations

Allocations of Expense
912-193 Labor - IS                                  228          271          91            56         +727          818 Labor - IS
912-192 Labor - Facilities                                                                 424                           Labor - Facilities
912-191 Labor - Fleet                                             55                       335                           Labor - Fleet
945-195 Insurance - Casualty & Liability          2,525        2,645       2,427         1,820        -2,427             Insurance - Casualty & Liability
999-511 Alloc from City Commission               10,788       10,788       9,122         6,842                     8,387 Alloc from City Commission
999-512 Alloc from City Manager                  14,620       14,624      14,937        11,203                    15,672 Alloc from City Manager
999-513 Alloc from Finance                       13,024       13,024      12,533         9,400                    13,653 Alloc from Finance
999-519 Alloc from Municipal Adm Bldg             1,327        1,327       1,521         1,141                         0 Alloc from Municipal Adm Bldg
999-521 Alloc from Police Dept                                   744                                                     Alloc from Police Dept
999-541 Alloc from Streets                            0                                     1,975                      0 Alloc from Streets
Subtotal: Allocations of Expense                 42,512       43,478      40,631        33,196        -2,101      38,530 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                     -3,000


TOTAL EXPENDITURES                             259,088       162,277    219,777        145,747         -16,747   203,030 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                      Percent Change
                                                                                    FY 07'08 to FY 08'09

                                                                                   Personnel
                                                                                   Operating         +36.9%
                                                                                   Grants             -5.4%

                                                                                   TOTAL              -7.6%




   ___________________________________________________________________________________________________________________
                                                                        page 121
CITY OF LAKE WALES                                      CRA FUND 105                                                    9/22/2008

2008-2009 ANNUAL BUDGET                                 Function 520 - PUBLIC SAFETY                        COMMUNITY POLICING
ADOPTED - ORDINANCE 2008-34                             Activity 521 - LAW ENFORCEMENT                      GOALS & OBJECTIVES




Police Department
Community Policing Division
Community Policing or neighborhood policing is an approach based on the notion that community interaction and support can
help control crime and disorder.


FY 08'09 GOALS & OBJECTIVES
Goal: Broadcast community intolerance against crime and disorder.
Objectives:
   M Close bars, clubs, restaurants and other businesses that allow crime and disorder on or near their properties.
   M Demonstrate against landlords who habitually rent properties to habitual offenders and protest businesses
     which allow crime and disorder on their properties.
   M Organize neighborhood cleanups that repair playground equipment, impound abandoned cars, install new
     streetlights and remove litter from streets.
   M Patrol with organized citizen's groups to remove the opportunity for crime and disorder.
   M Post banners and signs that warn suspicious activity is reported to police.

Goal: Deny space to offenders.
Objectives:
   M Construct fences and other barriers to limit access to and escape from documented high-crime areas.
   M Expand the public video surveillance system to include documented high-crime areas.
   M Evict habitual offenders from public and private rental housing.
   M Screen prospective public housing residents and prohibit known offenders from establishing themselves on the
     properties.
   M Seize, secure and demolish or rehabilitate properties when crime and disorder occur.
   M Use abatement and beverage laws to close bars, clubs and restaurants where crime and disorder occur.

Goal: Remove the sense of impunity that surrounds blighted areas.
Objectives:
   M   Conduct high-intensity tactical patrol to remove crime and disorder.
   M   Enforce loitering ordinances to discourage offenders from remaining in an area for an extended length of time.
   M   Implement driver license checkpoints in documented high-crime areas.
   M   Mail postcard warnings to motorists traveling to and from documented high-crime areas.
   M   Establish regular bicycle and foot patrols.
   M   Seize and publicly sell vehicles, real property and other assets used in offenses.
   M   Use publicized tip lines.




  ___________________________________________________________________________________________________________________
                                                            page 122
CITY OF LAKE WALES                                         CRA FUND 105                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 520 - PUBLIC SAFETY                                         COMMUNITY POLICING
ADOPTED - ORDINANCE 2008-34                                Activity 521 - LAW ENFORCEMENT                                        OPERATING BUDGET



105-521-150 COMMUNITY POLICING                             EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                  06'07       9/30/07        07'08     6/30/08
CLASSIFICATION                                 BUDGET        ACTUAL       BUDGET          YTD     Change               DESCRIPTION

Personal Services
112-200 Police Salaries                                                                           +140,643   140,643   Police Salaries
113-700 Cell Phone Allowance                                                                       +1,365      1,365   Cell Phone Allowance
114-100 Overtime                                                                                              10,000   Overtime
121-000 F.I.C.A. Taxes                                                                            +11,629     11,629   F.I.C.A. Taxes
122-200 Retirement - Police                                                                       +22,921     22,921   Retirement - Police
123-100 Life Insurance                                                                              +478         478   Life Insurance
123-200 Health Insurance                                                                          +17,631     17,631   Health Insurance
124-000 Workers' Compensation                                                                     +21,753     21,753   Workers' Compensation
Subtotal: Personal Services                           0              0           0           0    +226,420   226,420 Subtotal: Personal Services

        PERSONNEL SCHEDULE                                  Number       Paygrade     Annual                 ACTUAL
        Lieutenant                                            1.0          206         56,993                 56,993
        Police Officer II                                     1.0          502         43,275                 43,275
        Police Officer I                                      1.0          501         40,375                 40,375
                                         Total Positions      3.0                Total Salaries              140,643


105-521-150 COMMUNITY POLICING                             EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                  06'07       9/30/07        07'08     6/30/08
CLASSIFICATION                                 BUDGET        ACTUAL       BUDGET          YTD     Change               DESCRIPTION

Operating Expenses
331-320 Prof Serv - Legal                                                                              0             Prof Serv - Legal
334-001 Contract Serv - Waste Disposal                                                             +5,000      5,000 Contract Serv - Waste Disposal
334-900 Contract Serv - Other                                                                          0             Contract Serv - Other
344-900 Leases - Other                                                                                               Leases - Other
346-150 M&R Equipment                                                                              +1,500      1,500 M&R Equipment
346-900 M&R - Misc                                                                                     0             M&R - Misc
349-900 Other Miscellaneous Charges                                                                    0             Other Miscellaneous Charges
352-004 Operating Suppl - Nuisance Abate                                                                       2,000 Operating Suppl - Nuisance Abate
352-050 Operating Suppl - Equipment                                                                    0             Operating Suppl - Equipment
352-501 Operating Supplies - Weapons                                                               +2,000      2,000 Operating Supplies - Weapons
352-600 Operating Supplies - Uniforms                                                              +1,800      1,800 Operating Supplies - Uniforms
446-191 M&R Vehicles/Equip                                                                                     4,000 M&R Vehicles/Equip
452-191 Operating Suppl - Vehicles/Equip                                                                       1,000 Operating Suppl - Vehicles/Equip
452-291 Operating Supplies - Fuel                                                                             10,000 Operating Supplies - Fuel
434-193 Contract Services - IS                                                                         0           0 Contract Services - IS
441-193 Postage                                                                                        0           0 Postage
441-293 Telecommunications                                                                         +1,200      1,200 Telecommunications
444-193 Leases - Copier                                                                                0           0 Leases - Copier
444-293 Leases - Other IS                                                                              0           0 Leases - Other IS
446-193 M&R - Computers/Printers                                                                       0             M&R - Computers/Printers
446-393 M&R - Other IS                                                                                 0           0 M&R - Other IS
449-193 Copier Metering Chgs                                                                           0           0 Copier Metering Chgs
452-193 Operating Supplies - Printer                                                                   0           0 Operating Supplies - Printer
452-293 Operating Supplies - Software                                                                  0           0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                                                                  0           0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                                                                   +4,000      4,000 Operating Equipment - IS
451-196 Paper Supplies                                                                                 0             Paper Supplies
452-196 Operating Supplies - Office                                                                    0             Operating Supplies - Office
Subtotal: Operating Expenses                          0              0           0           0     +32,500    32,500 Subtotal: Operating Expenses




   ___________________________________________________________________________________________________________________
                                                                          page 123
CITY OF LAKE WALES                                        CRA FUND 105                                                                          9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 520 - PUBLIC SAFETY                                           COMMUNITY POLICING
ADOPTED - ORDINANCE 2008-34                               Activity 521 - LAW ENFORCEMENT                                          OPERATING BUDGET



105-521-150 COMMUNITY POLICING                            EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                  06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET             YTD     Change              DESCRIPTION

Capital Outlay
664-014 C/O Security Sys (MOTOMESH)                                                               +40,000     40,000 C/O Security Sys (MOTOMESH)
664-900 C/O Other (Routers MOTOMESH)                                                              +24,000     24,000 C/O Other (Routers MOTOMESH)
Subtotal: Capital Outlay                              0            0          0               0    +64,000    64,000 Subtotal: Capital Outlay


Subtotal before Allocations                           0            0          0               0   +322,920   322,920 Subtotal before Allocations

Allocations of Expense
912-193 Labor - IS                                                                                  +818         818 Labor - IS
912-192 Labor - Facilities                                                                                           Labor - Facilities
912-191 Labor - Fleet                                                                                          1,498 Labor - Fleet
945-195 Insurance - Casualty & Liability                                                               0             Insurance - Casualty & Liability
Subtotal: Allocations of Expense                      0            0          0               0    +2,316      2,316 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57

TOTAL EXPENDITURES                                    0            0          0               0   +325,236   325,236 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                     Percent Change
                                                                                   FY 07'08 to FY 08'09
                                                325,236
                                                -85,607 Lt Hayes                  Personnel
                                                239,629 added                     Operating
                                                                                  Grants


                                                                                  TOTAL




   ___________________________________________________________________________________________________________________
                                                                       page 124
CITY OF LAKE WALES                                         GENERAL FUND 001                                             9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 520 - PUBLIC SAFETY                       CODE ENFORCEMENT
ADOPTED - ORDINANCE 2008-34                                Activity 524 - PROTECTIVE INSPECTIONS              GOALS & OBJECTIVES




Police Department
Code Enforcement Section
The Code Enforcement Section is responsible for the nforcement of city ordinances that prohibit the existence of conditions
which are hazardous to the health, safety and welfare of the community.


RESPONSIBILITIES
Enforcement of City Codes relating to:
Animal Control                               Fence Regulations                         Substandard housing
Business Licensing and Regulations           High grass and weeds                      Trash and Debris Accumulation
Commercial property maintenance              Inoperative/Dismantled vehicles           Watering Restrictions
Commercial vehicle parking                   Loud Music and Noise
Construction permitting                      Sign regulations

FY 08'09 GOALS & OBJECTIVES
Goal: Provide code enforcement services to improve public safety and promote community redevelopment.
Objectives:
   M Increase public safety by providing code enforcement services to the community.
   M Initiate and litigate required code enforcement actions on nuisance priorities.
   M Manage community cleanups to proomote community redevelopment.

Goal: Promote community confidence through an effective response to code enforcement violations.
Objectives:
   M Use high-intensity enforcement sweeps to prevent, control and mitigate code enforcement violations.
   M Investigate all reported code enforcement violations with the goal of providing effective and timely compliance.
   M Utilize law enforcement officers to increase productivity efficiency.

Goal: Protect the health, safety, and welfare of the community by identifying and demolishing hazardous structures.
Objectives:
   M Identify and classify all hazardous structures located in Lake Wales.
   M Initiate and litigate required code enforcement actions on hazardous properties necessary to facilitate the
     demolition process.
   M Manage the demolition process.

PERFORMANCE MEASURES
                                                                                                     *YTD 9/19/08
                                                 2003/04      2004/05       2005/06       2006/07      2007/08*
       Complaints Investigated                    740           772          1,243         1,326        2,323
       Notices of Violation Issued                                            693           336          365
       Code Enforcement Board cases                                                                      106
       Civil Citations Issued                      0             0             10           10            8
       Vehicles Impounded                                                                                 35
       Hazardous Structures Demolished             2             11            22           25            9
       Yard Sale Permits Issued                                                                          203
       Miscellaneous Actions                                                                             595
       Snipe Signs Removed from Roadway                                                                 1,700
       * data not available




   ________________________________________________________________________________________________________________________
                                                            page 125
CITY OF LAKE WALES                                          CRA FUND 105                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 520 - PUBLIC SAFETY                                            CODE ENFORCEMENT
ADOPTED - ORDINANCE 2008-34                                 Activity 524 - PROTECTIVE INSPECTIONS                                    OPERATING BUDGET



001-524-200 CODE ENFORCEMENT                                EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                   06'07       9/30/07         07'08      6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET           YTD     Change             DESCRIPTION

Personal Services
112-000 Regular Salaries                         74,184        69,939        78,338       51,829               75,690 Regular Salaries
113-700 Cell Phone Allowance                        910              945        455          332                  455 Cell Phone Allowance
114-000 Overtime                                    500               43        500            95                 500 Overtime
121-000 F.I.C.A. Taxes                            5,784         5,416         6,067        3,934                5,863 F.I.C.A. Taxes
122-100 Retirement - General Pension              3,855         3,380         5,886        3,710                4,891 Retirement - General Pension
123-100 Life Insurance                              255              219        266          187                  259 Life Insurance
123-200 Health Insurance                         18,987        23,342        16,890       12,386               14,693 Health Insurance
124-000 Workers' Compensation                     8,823         6,175        10,136        7,602               10,446 Workers' Compensation
Subtotal: Personal Services                     113,298       109,459       118,538       80,075              112,797 Subtotal: Personal Services


        PERSONNEL SCHEDULE                                   Number        Paygrade      Annual               ACTUAL

        Code Enforcement Supervisor                            1.0           119          36,853               36,853
        Code Enforcement Officer                               1.0           115          26,810               26,810
        Admin Assistant*                                       0.5           114          24,054               12,027

                                          Total Positions      2.5                  Total Salaries             75,690
        *Position shared with PD Admin


001-524-200 CODE ENFORCEMENT                                EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                   06'07       9/30/07         07'08      6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET           YTD     Change             DESCRIPTION

Operating Expenses
331-320 Prof Serv - Legal, Non-retainer           6,000         8,470         8,000        6,268                8,500 Prof Serv - Legal, Non-retainer
331-900 Prof Serv - Other                              0                            0                               0 Prof Serv - Other
334-001 Contract Services - Waste Disp            2,000         6,062         3,000          893                1,000 Contract Services - Waste Disp
334-003 Contract Services - Demolition            7,500                       5,000                             5,000 Contract Services - Demolition
334-902 Contract Services - Nuis Abt              3,000                       1,000                             1,000 Contract Services - Nuis Abt
335-900 Investigations - Other                      500                            50                                   Investigations - Other
340-240 Lodging & Meals                             200              862            0      1,101                        Lodging & Meals
340-290 Other Travel Exp Reimb                                        72            0          40                   0 Other Travel Exp Reimb
341-400 Freight                                       50                           25                                   Freight
344-400 Rents & Leases - Heavy Equipmen           3,000                         500                                     Rents & Leases - Heavy Equipment
346-150 M&R Equipment                               250                            50                                   M&R Equipment
347-200 Printing - Forms                            500              570        200                               500 Printing - Forms
347-900 Printing - Other                              50                           50                              50 Printing - Other
349-410 Permitting Fees                                0                            0                               0 Permitting Fees
349-420 Recording Fees                              750         1,250         2,000          500                1,000 Recording Fees
349-500 Notary Fees                                 100                             0                               0 Notary Fees
349-600 Legal Advertising                           350                            50                               0 Legal Advertising
349-700 Taxes & Assessments                         100                             0                               0 Taxes & Assessments
349-900 Other Miscellaneous Chgs                    500         1,947           500        1,375                   50 Other Miscellaneous Chgs
352-001 Operating Supplies - Furnishings            500                             0                               0 Operating Supplies - Furnishings
352-050 Operating Supplies - Equipment              500              368        100          587                  500 Operating Supplies - Equipment
352-500 Operating Supplies - Tools                  500              253           50                                   Operating Supplies - Tools
352-600 Operating Supplies - Uniforms                                           100          230                  500 Operating Supplies - Uniforms
352-900 Operating Supplies - Misc                   250         1,818           100          274                  500 Operating Supplies - Misc
354-100 Books & Subscriptions                       250                            50                                   Books & Subscriptions
354-200 Memberships                                 200               85        200            75                 200 Memberships
354-300 Training and Education                    2,000              755        500          440                        Training and Education
354-600 Tuition Aid                               1,500                       1,000                                 0 Tuition Aid


   ___________________________________________________________________________________________________________________
                                                                            page 126
CITY OF LAKE WALES                                                 CRA FUND 105                                                                         9/22/2008

2008-2009 ANNUAL BUDGET                                            Function 520 - PUBLIC SAFETY                                           CODE ENFORCEMENT
ADOPTED - ORDINANCE 2008-34                                        Activity 524 - PROTECTIVE INSPECTIONS                                   OPERATING BUDGET



001-524-200 CODE ENFORCEMENT                                       EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                        06'07         9/30/07      07'08        6/30/08
CLASSIFICATION                                       BUDGET          ACTUAL     BUDGET             YTD      Change            DESCRIPTION

431-134 Prof Servs - HR                                       50                     50                                   50 Prof Servs - HR
434-134 Contract Servs - HR                                   50                     50                                   50 Contract Servs - HR
446-191 M&R Fleet                                            750          20        500                                  500 M&R Fleet
452-191 Operating Supplies - Veh/Equip                       900         435        500                25                300 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                       1,388            993       1,300           1,509               3,601 Operating Supplies - Fuel
452-391 Operating Supplies - Vehicle Safety                  250       2,299          0                                    0 Operating Supplies - Vehicle Safety
434-193 Contract Services - IS                                 0                      0                                    0 Contract Services - IS
441-193 Postage                                         2,000          1,819       2,040           1,876               2,400 Postage
441-293 Telecommunications                              1,807                       406                                  140 Telecommunications
444-193 Leases - Copier                                      411         395        157             104                  157 Leases - Copier
444-293 Leases - Other IS                                    571         920        626             690                  953 Leases - Other IS
446-193 M&R - Computers/Printers                              66                                                              M&R - Computers/Printers
446-293 M&R - Radios                                         413         186        413                                    0 M&R - Radios
446-393 M&R - Other IS                                         0                     95                                   95 M&R - Other IS
449-193 Copier Metering Chgs                                 334          90        100                 7                100 Copier Metering Chgs
452-193 Operating Supplies - Printer                         200       1,051        500             320                  500 Operating Supplies - Printer
452-293 Operating Supplies - Software                        431                      0                                    0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                         50                    100                55                  0 Operating Supplies - Other IS
452-493 Operating Equipment - IS                              50         849          0                                2,000 Operating Equipment - IS
451-196 Paper Supplies                                       150         168        300             223                  500 Paper Supplies
452-196 Operating Supplies - Office                          100          76        100                53                100 Operating Supplies - Office
Subtotal: Operating Expenses                           40,521         31,813      29,762        16,645                30,246 Subtotal: Operating Expenses

Subtotal before Allocations                          153,819         141,272    148,300         96,720               143,043 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                                    78         108         78             100                  144 Labor Chgs - Fleet
912-193 Labor - IS                                           839         727        839             186                  818 Labor - IS
945-195 Insurance - General Liability                   6,300          5,906       6,300           4,725               6,957 Insurance - General Liability
999-521 Alloc from Police Dept Admin                    3,402          4,124       3,402           2,551                   0 Alloc from Police Dept Admin
Subtotal: Allocations of Expense                       10,619         10,865      10,619           7,562               7,919 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                                491

TOTAL EXPENDITURES                                   164,929         152,137    158,919       104,282                150,962 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                              Percent Change
Facilities costs are recorded in Police Administration and                                  FY 07'08 to FY 08'09
allocated to the divisions on the basis of square footage.
                                                                                           Personnel        -4.8%
                                                                                           Operating        +1.6%



                                                                                           TOTAL             -5.0%




    ___________________________________________________________________________________________________________________
                                                                                page 127
CITY OF LAKE WALES                                        CRA FUND 105                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 550 - ECONOMIC DEVELOPMENT                                CRA CAPITAL BUDGET
ADOPTED - ORDINANCE 2008-34                               Activity 559 - OTHER ECO DEVELOPMENT



105-559-600 CRA CAPITAL                                   EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                                  06'07      9/30/07       07'08   6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL      BUDGET        YTD    Change               DESCRIPTION


Capital Outlay
661-100 C/O Sprayfield/RIBs Land Acq         1,500,000     1,342,658                                 0           C/O Sprayfield/RIBs Land Acq
661-141 C/O LLBP Land Acquisition              145,000       138,633                                 0           C/O LLBP Land Acquisition
661-142 C/O Cemetery Land Acquisition          500,000       439,903                                             C/O Cemetery Land Acquisition
661-900 C/O Other Land                                                                              0            C/O Other Land
663-141 C/O LLBP Landscape, Signage etc         50,000                    50,000   42,669           0     50,000 C/O LLBP Landscape, Signage etc
663-151 C/O Municipal Swimming Pool          1,000,000                 1,000,000             -1,000,000          C/O Municipal Swimming Pool
663-161 C/O Seminole Ave Gate                        0                                                           C/O Seminole Ave Gate
663-906 C/O Olmsted Neighborhd Signage           5,000                                              0            C/O Olmsted Neighborhd Signage
663-990 C/O Drainage Improvements                           123,500                                 0            C/O Drainage Improvements
664-100 C/O Autos & Trucks                       18,000      17,018                                 0            C/O Autos & Trucks
664-200 C/O Computers - CE Mobile Data                                     1,500               -1,500          0 C/O Computers - CE Mobile Data
664-990 C/O Other Equipment                                                                         0          0 C/O Other Equipment
Subtotal: Capital Outlay                     3,218,000     2,061,712   1,051,500   42,669    -1,001,500   50,000 Subtotal: Capital Outlay



TOTAL EXPENDITURES                           3,218,000     2,061,712   1,051,500   42,669    -1,001,500   50,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                        page 128
CITY OF LAKE WALES                                          CRA FUND 105                                                                              9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 580 - OTHER USES                                                  INTERFUND TRANSFERS
ADOPTED - ORDINANCE 2008-34                                 Activity 581 - INTERFUND TRANSFERS                                            OPERATING BUDGET



105-581-000 CRA TRANSFERS                                   EXPENDITURE HISTORY                                                 FY08'09 BUDGET
                                                   06'07       9/30/07         07'08         6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET              YTD    Change                   DESCRIPTION

Other Uses
991-102 Transf to Transportation Fund          1,174,795      555,539     4,221,100      1,342,375     -3,321,100     900,000 Transf to Transportation Fund
991-131 Transf to CDBG Fund                      250,000                    250,000        211,897      -250,000              Transf to CDBG Fund
991-151 Transf to Historic Grant Fund                  0                    100,000        100,000      +200,000      300,000 Transf to Historic Grant Fund
991-201 Transfer to Debt Service Fund            384,609      384,610       988,055        803,268       -23,043      965,012 Transfer to Debt Service Fund
991-330 Transfer to CIP Fund                      60,000       60,000                                   +415,000      415,000 Transfer to CIP Fund
991-403 Transfer to Utilities Fund             2,420,455      569,076     4,003,639        468,840      -725,301    3,278,338 Transfer to Utilities Fund
Subtotal: Other Uses                           4,289,859     1,569,225    9,562,794      2,926,380     -3,704,444   5,858,350 Subtotal: Other Uses




TOTAL EXPENDITURES                             4,289,859     1,569,225    9,562,794      2,926,380     -3,704,444   5,858,350 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16



        Transfer to Transportation Fund                                              Transfer to Debt Service Fund
          Drainage Improvements - Twin Lake      150,000                                   Principal Interest         Total
          Drainage Improvements - Various              0
          Parking Improvs Old City Hall          750,000                 STrust 03          219,043     66,633        285,676
        Transfer to CIP Fund                                             CRA Bond           336,079    343,257        679,336
          Lake Beautification Projects            70,000
          Lincoln Ave Streetscape Lighting       145,000                  Total             555,122    409,890        965,012
          Dr ML King Jr Streetscape Improvs      200,000
        Transfer to CDBG Fund
        Transfer to Utilities Fund
           Downtown Water Sys Improvs Ph 2        959,862
           Elevated Storage Tank - Southside    1,237,145
           Northwest Water Line Extensions        250,000
           Lift Stn Rehab                         196,331
           Lift Stn Pump Replacement               75,000
           Sewer Line Sliplining                  260,000
           Asbestos Pipe removal                  300,000
        Transfer to Historic Grant Fund
           Historic Grant Ph 6 Match             300,000

        Total CRA Project Transfers             4,893,338




   ___________________________________________________________________________________________________________________
                                                                           page 129
CITY OF LAKE WALES                                                                                                              9/22/2008

2008-2009 ANNUAL BUDGET                                           POLICE FORFEITURE FUND 106                                REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07        07'08    6/30/08                FY08'09 BUDGET
CLASSIFICATION                                         BUDGET          ACTUAL       BUDGET        YTD    Change



BEGINNING BALANCES                                      68,846          68,846           0     32,836             0         0


ESTIMATED REVENUES

  Intergovernmental Revenues
  331-500 Byrne Grant                                         0                           0         0             0         0
  Subtotal: Intergovernmental Revenues                        0              0            0         0             0         0

  Fines & Forfeiture
  351-900 Miscellaneous Fines                           50,000          76,068      119,000    27,517     -104,000     15,000
  Subtotal: Fines & Forfeiture                          50,000          76,068      119,000    27,517     -104,000     15,000

  Miscellaneous Revenues
  361-101 Interest - Suntrust                                 0          1,725                   250              0         0
  361-800 Interest - Pooled                                   0           722                    525              0         0
  364-002 Loss Recoveries - Insured                           0                                                   0         0
  Subtotal: Miscellaneous Revenues                            0          2,447            0      775              0         0


Subtotal Revenues                                       50,000          78,515      119,000    28,292    -104,000      15,000


OTHER FINANCING SOURCES
  381-330 Transfer from Capital Proj Fund               14,397          14,397       11,732    11,732      -11,732          0
  Subtotal: Other Sources                               14,397          14,397       11,732    11,732      -11,732          0


TOTAL REVENUES AND
  OTHER FINANCING SOURCES                               64,397          92,912      130,732    40,024    -115,732      15,000


Total Estimated Revenues & Balances                    133,243         161,758      130,732    72,860    -115,732      15,000


  Total Expenditures & Other Uses                      133,897         128,922      130,732    70,767     -115,732     15,000


Ending Fund Balance                                      ( 654)         32,836            0     2,093             0         0


Total Appropriated Expenditures
   and Reserves                                        133,243         161,758      130,732    72,860    -115,732      15,000


Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                        page 130
CITY OF LAKE WALES                                        POLICE FORFEITURE FUND 106                                                             9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 520 - PUBLIC SAFETY                                        CONFISCATED PROPERTY
ADOPTED - ORDINANCE 2008-34                               Activity 521 - LAW ENFORCEMENT                                          OPERATING BUDGET



106-521-000 LAW ENFORCEMENT                               EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                  06'07      9/30/07      07'08           6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET                YTD    Change            DESCRIPTION

Operating Expenses
331-320 Professional Services - Legal             2,000                                     3,320    +3,000     3,000 Professional Services - Legal
334-103 Contract Services - Towing                1,000         412        500                         -500           Contract Services - Towing
335-100 Confidential Matters                      1,000        1,000      1,000             1,162     -1,000        0 Confidential Matters
340-240 Lodging & Meals                           2,000        1,088      2,000               845     -1,000    1,000 Lodging & Meals
340-290 Other Travel Reimbursement                  100                                                   0         0 Other Travel Reimbursement
349-250 Bank Service Charges                          0           37                                      0         0 Bank Service Charges
349-420 Recording Fees                              100        2,140                                      0         0 Recording Fees
352-001 Operating Supplies - Furn/Office                                                                  0           Operating Supplies - Furn/Office
352-003 Operating Supplies - Safety              17,000      18,368       3,000                       -3,000        0 Operating Supplies - Safety
352-050 Operating Supplies - Equipment            5,000        4,161      2,000             3,197     -2,000        0 Operating Supplies - Equipment
352-408 Operating Supplies - Software                                                                     0           Operating Supplies - Software
352-600 Operating Supplies-Uniforms                            1,349                                      0           Operating Supplies-Uniforms
352-900 Operating Supplies-Misc                     200        4,539      1,000               864     -1,000        0 Operating Supplies-Misc
352-913 Operating Supplies - Programs             5,000        2,839      5,000               878     -4,000    1,000 Operating Supplies - Programs
354-300 Training and Education                   15,000      18,491     15,000              8,353     -5,000   10,000 Training and Education
354-600 Tuition Aid                                                                         4,048                     Tuition Aid
441-193 Postage                                     100                                                   0         0 Postage
441-293 Telecommunications                            0                                                   0         0 Telecommunications
452-293 Operating Supplies - Software                 0                   1,000                       -1,000        0 Operating Supplies - Software
452-493 Operating Equipment - IS                      0                                                   0         0 Operating Equipment - IS
Subtotal: Operating Expenses                     48,500      54,424     30,500            22,667     -15,500   15,000 Subtotal: Operating Expenses


Capital Outlay
664-010 C/O Security System                                             39,852            38,816     -39,852        0 C/O Security System
664-870 C/O Investigative Equipment               6,000        2,000    15,000                       -15,000        0 C/O Investigative Equipment
664-100 C/O Autos & Trucks                       38,000      38,089           0                           0         0 C/O Autos & Trucks
664-200 C/O Computers                             2,000        1,750      5,380             3,759                   0 C/O Computers
664-900 C/O Other Misc Equipment                 39,397      32,659     40,000              5,525    -40,000        0 C/O Other Misc Equipment
Subtotal: Capital Outlay                         85,397      74,498    100,232            48,100    -100,232        0 Subtotal: Capital Outlay

Allocated Expenses
912-193 Labor - IS                                                                                        0         0 Labor - IS
Subtotal: Allocated Expenses                          0            0          0                 0         0         0 Subtotal: Allocated Expenses

Other Uses
991-116 Transfer to Law Enf Grant Fund                0                                                   0         0 Transfer to Law Enf Grant Fund
Subtotal: Other Uses                                  0            0          0                 0         0         0 Subtotal: Other Uses



TOTAL EXPENDITURES                             133,897      128,922    130,732            70,767    -115,732   15,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                     Percent Change
                                                                                   FY 07'08 to FY 08'09

                                                                                  Operating          -50.8%
                                                                                  Capital           -100.0%


                                                                                  Total              -88.5%




   ___________________________________________________________________________________________________________________
                                                                       page 131
CITY OF LAKE WALES                                                                                                                   9/22/2008

2008-2009 ANNUAL BUDGET                                           LIBRARY FUND 110                                               REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07          07'08     6/30/08                FY08'09 BUDGET
CLASSIFICATION                                         BUDGET            ACTUAL       BUDGET          YTD   Change



BEGINNING BALANCES                                     155,457          155,457      155,457     202,353     +43,808      199,265


ESTIMATED REVENUES
  Taxes - Ad Valorem
  311-100 Ad Valorem Taxes                             490,457          488,073      494,496     484,468      -66,899     427,597
  Subtotal: Taxes                                      490,457          488,073      494,496     484,468      -66,899     427,597


  Intergovernmental Revenue
  338-001 Polk County - PCLC                           282,382          282,382      269,295     269,295       -4,295     265,000
  338-00x Polk County - Books by Mail                   79,000          104,000      146,696     140,000     +28,254      174,950
  Subtotal: Intergovernmental Revenue                  361,382          386,382      415,991     409,295     +23,959      439,950

  Miscellaneous Revenues
  347-250 Charges for Classes                                                                                 +6,000         6,000
  361-101 Interest - Imp Fee Reserve                     3,000            6,167        6,000       3,482       -1,000        5,000
  361-801 Interest - Pooled                              6,000           14,584       15,000       6,144       -5,000      10,000
  362-790 User Fees                                                                                2,838      +4,000         4,000
  363-271 Impact Fees - Library                        100,000           19,614       25,000      25,567     +10,000       35,000
  366-001 Contribution - LW Library Assn                 7,500            8,783        7,500       6,373             0       7,500
  Subtotal: Miscellaneous Revenues                     116,500           49,148       53,500      44,404     +14,000       67,500


Subtotal Revenues                                      968,339          923,603      963,987     938,167     -28,940      935,047


OTHER FINANCING SOURCES
  381-001 Transfer from General Fund                          0               0            0           0             0          0
  Subtotal: Other Sources                                     0               0            0           0             0          0


TOTAL REVENUES AND
  OTHER FINANCING SOURCES                              968,339          923,603      963,987     938,167     -28,940      935,047


Total Estimated Revenues & Balances                  1,123,796         1,079,060    1,119,444   1,140,520    +14,868     1,134,312


  Total Expenditures & Other Uses                      888,174          876,707      920,179     620,428      -32,434     887,745


Ending Fund Balance Composition
     Reserved for Future Expansion                      50,000           50,000                                      0
     Prepaid Postage                                                     12,590
     Impact Fee Reserve                                165,000          137,205      162,043     155,740     +34,697      196,740
     Other Fund Balance                                 20,622            2,558       37,222     364,352     +12,604       49,826

Ending Fund Balance                                    235,622          202,353      199,265     520,092     +47,301      246,566


Total Appropriated Expenditures
   and Reserves                                      1,123,796         1,079,060    1,119,444   1,140,520    +14,868     1,134,312

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
      00'01 Budget reflects Amendment Ordinance 00-19




   ___________________________________________________________________________________________________________________
                                                                         page 132
CITY OF LAKE WALES                                          LIBRARY FUND 110                                                                      9/22/2008

2008-2009 ANNUAL BUDGET                                     Function 570 - CULTURE/RECREATION                                LIBRARY BOOKS BY MAIL
ADOPTED - ORDINANCE 2008-34                                 Activity 571 - LIBRARIES                                                OPERATING BUDGET



110-571-200 BOOKS BY MAIL                                   EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                   06'07       9/30/07         07'08    6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET         YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                         36,431        37,331        49,068     32,245     +21,590    70,658 Regular Salaries
114-000 Overtime                                                                                        0              Overtime
121-000 F.I.C.A. Taxes                            2,787         2,345         3,753      2,044      +1,652     5,405 F.I.C.A. Taxes
122-100 Retirement - General Pension              1,810         1,877         3,627      2,289       +841      4,468 Retirement - General Pension
123-100 Life Insurance                                91              76        131          67       +47       178 Life Insurance
123-200 Health Insurance                          8,845        10,526        10,134      5,067      +1,620    11,754 Health Insurance
124-000 Workers' Compensation                       339              237        506        380       +270       776 Workers' Compensation
125-000 Unemployment Compensation                                                                       0              Unemployment Compensation
Subtotal: Personal Services                      50,303        52,392        67,219     42,092     +26,020    93,239 Subtotal: Personal Services


        PERSONNEL SCHEDULE                                   Number        Paygrade    Annual                ACTUAL
        Librarian Asst                                         1.0           114       29,650                 29,650
        Librarian Asst                                         1.0           114       22,028                 22,028
        Library Clerk (2 P/T)                                  1.0           110        9,490                 18,980
                                          Total Positions      3.0                Total Salaries              70,658


110-571-200 BOOKS BY MAIL                                   EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                   06'07       9/30/07         07'08    6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL        BUDGET         YTD     Change              DESCRIPTION

Operating Expenses
344-501 Lease - Postage Machine                   2,000         1,836         2,700        918        -500     2,200 Lease - Postage Machine
347-200 Printing - Forms                          3,500              190          0                     0          0 Printing - Forms
348-000 Advertising - Promotional                               3,052         3,000      1,039                 1,500 Advertising - Promotional
349-900 Other Miscellaneous Chgs                  5,000                       1,000                   -500      500 Other Miscellaneous Chgs
352-001 Operating Supplies - Furniture                                                     212                         Operating Supplies - Furniture
352-900 Operating Supplies - Misc                 2,500         3,567         2,250        316       +250      2,500 Operating Supplies - Misc
354-100 Books & Subscriptions                                                                           0              Books & Subscriptions
354-200 Memberships                                                                                     0              Memberships
354-300 Training and Education                                                               50      +150       150 Training and Education
431-134 Prof Servs - HR                                                                    101          0              Prof Servs - HR
434-134 Contract Servs - HR                                                                  99         0              Contract Servs - HR
446-191 M&R Fleet                                                                                       0              M&R Fleet
452-191 Operating Supplies - Veh/Equip                                                                  0              Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                                                                       0              Operating Supplies - Fuel
452-192 Operating Supplies - Janitorial                              482                   318                  600 Operating Supplies - Janitorial
434-193 Contract Services - IS                                                                          0              Contract Services - IS
441-193 Postage                                  13,948        26,479        55,000     42,737     +11,535    66,535 Postage
441-293 Telecommunications                                                                              0              Telecommunications
444-193 Leases - Copier                                                                                 0              Leases - Copier
444-293 Leases - Other IS                                                                               0              Leases - Other IS
446-193 M&R - Computers/Printers                                                                        0              M&R - Computers/Printers
446-393 M&R - Other IS                                                                                  0              M&R - Other IS
449-193 Copier Metering Chgs                                                                            0              Copier Metering Chgs
452-193 Operating Supplies - Printer                                            750        136        -150      600 Operating Supplies - Printer
452-293 Operating Supplies - Software                                                                   0              Operating Supplies - Software
452-493 Operating Equipment - IS                                                                        0              Operating Equipment - IS
451-196 Paper Supplies                                          4,565           300                   -300             Paper Supplies
452-196 Operating Supplies - Office               7,500                       5,000      3,209      +1,000     6,000 Operating Supplies - Office
Subtotal: Operating Expenses                     34,448        40,171        70,000     49,135     +10,585    80,585 Subtotal: Operating Expenses



   ___________________________________________________________________________________________________________________
                                                                            page 133
CITY OF LAKE WALES                                        LIBRARY FUND 110                                                                       9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 570 - CULTURE/RECREATION                                  LIBRARY BOOKS BY MAIL
ADOPTED - ORDINANCE 2008-34                               Activity 571 - LIBRARIES                                                  OPERATING BUDGET



110-571-200 BOOKS BY MAIL                                 EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                  06'07      9/30/07      07'08        6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET             YTD      Change              DESCRIPTION


Capital Outlay
664-400 C/O Office Equipment                          0                      0                          0           0 C/O Office Equipment
Subtotal: Capital Outlay                              0           0          0                 0        0           0 Subtotal: Capital Outlay

Subtotal before Allocations                     84,751       92,563    137,219         91,227       +36,605   173,824 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                                                                              0              Labor Chgs - Fleet
912-193 Labor - IS                                                                                      0              Labor - IS
945-195 Insurance - Casualty & Liability                                                                0              Insurance - Casualty & Liability
Subtotal: Allocations of Expense                      0           0          0                 0        0           0 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57

TOTAL EXPENDITURES                              84,751       92,563    137,219         91,227      +36,605    173,824 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                     Percent Change
                                                                                   FY 07'08 to FY 08'09

                                                                                  Personnel        +38.7%
                                                                                  Operating        +15.1%
                                                                                  Cap Outlay


                                                                                  TOTAL            +26.7%




   ___________________________________________________________________________________________________________________
                                                                       page 134
CITY OF LAKE WALES                                        LIBRARY FUND 110                                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 570 - CULTURE/RECREATION                                           OTHER USES
ADOPTED - ORDINANCE 2008-34                               Activity 581 - OTHER USES



110-571-581                                               EXPENDITURE HISTORY                                      FY08'09 BUDGET
                                                  06'07      9/30/07      07'08    6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET         YTD    Change                DESCRIPTION

Operating Expense
346-930 M&R Disaster Recovery                                                                      0               M&R Disaster Recovery
Subtotal: Operating Expense                           0            0          0         0             0         0 Subtotal: Operating Expense



Other Uses
991-001 Transfer to General Fund                                                        0         0             0 Transfer to General Fund
991-201 Transfer to Debt Service Fund                                                             0             0 Transfer to Debt Service Fund
Subtotal: Other Uses                                  0            0          0         0             0         0 Subtotal: Other Uses

Subtotal before Allocations                           0            0          0         0          0            0 Subtotal before Allocations

999-571 Alloc from Library 001-571-000         803,423      784,144    782,960    529,201     -69,039     713,921 Alloc from Library 001-571-000
Subtotal: Allocations                          803,423      784,144    782,960    529,201     -69,039     713,921 Subtotal: Allocations




TOTAL EXPENDITURES                             803,423      784,144    782,960    529,201    -69,039      713,921 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

        Effective 10/1/98, the Library was incorporated into General Fund 001.
        Funds transfered to the General Fund reimburse the General Fund for Library expenditures budgeted in Department 001-571-100.




   ___________________________________________________________________________________________________________________
                                                                       page 135
CITY OF LAKE WALES                                                                                                                        9/22/2008

2008-2009 ANNUAL BUDGET                                 LAW ENFORCEMENT GRANT FUND 116                                                REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07            07'08         6/30/08                 FY08'09 BUDGET
CLASSIFICATION                                         BUDGET          ACTUAL          BUDGET              YTD     Change



BEGINNING BALANCES                                           0               0               0             439              0         0


ESTIMATED REVENUES
  Intergovernmental Revenue
  331-305 Byrne JAG Grant (LLEBG)                        7,171           7,171           8,808           8,808          -808      8,000
  331-300 Byrne Formula Grant                           12,000          12,000          16,000          16,000         -8,000     8,000
          FDOT DUI Enforcement Grant                                                                                        0
          FDOT Highway Safety Grant                                                                                         0
          Interest - SBA Local Law Enfcmt                                  104                              35              0         0
          Interest - Law Enfcmt Blk Grant                                  372                                              0         0
  Subtotal: Miscellaneous Revenues                      19,171          19,647          24,808          24,843         -8,808    16,000


Subtotal Revenues                                       19,171          19,647          24,808          24,843        -8,808     16,000


OTHER FINANCING SOURCES
  381-001 Transfer from General Fund                                                                                        0
  381-106 Transfer from Police Forf 106                                                                                     0         0
  Subtotal: Other Sources                                    0               0               0               0              0         0


TOTAL REVENUES AND                                                           0
  OTHER FINANCING SOURCES                               19,171          19,647          24,808          24,843        -8,808     16,000


Total Estimated Revenues & Balances                     19,171          19,647          24,808          25,282        -8,808     16,000


  Total Expenditures & Other Uses                       19,171          19,208          24,808          24,808         -8,808    16,000


Ending Fund Balance                                          0             439               0             474              0         0


Total Appropriated Expenditures
   and Reserves                                         19,171          19,647          24,808          25,282        -8,808     16,000


Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                        page 136
CITY OF LAKE WALES                                         LAW ENFORCEMENT GRANT FUND 116                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                    Function 520 - PUBLIC SAFETY                                        POLICE GRANTS
ADOPTED - ORDINANCE 2008-34                                Activity 521 - LAW ENFORCEMENT                                   OPERATING BUDGET



116-521-000 LAW ENFORCEMENT                                EXPENDITURE HISTORY                                 FY08'09 BUDGET
                                                   06'07      9/30/07      07'08   6/30/08
CLASSIFICATION                                  BUDGET       ACTUAL     BUDGET        YTD    Change           DESCRIPTION

Operating Expenses
334-900 Contract Services - Other                                                                 0            Contract Services - Other
349-250 Bank Service Charges - SBA                    0            6                              0         0 Bank Service Charges - SBA
352-001 Operating Supplies - Furniture                                                            0            Operating Supplies - Furniture
352-101 Operating Supplies - Vehicles                                                                   8,000 Operating Supplies - Vehicles
352-406 Operating Supplies - Computers                                                                         Operating Supplies - Computers
352-900 Operating Supplies                        3,096        1,150       8,808    8,808     -8,808           Operating Supplies
452-493 Operating Equipment - IS                  3,000        5,977                              0            Operating Equipment - IS
Subtotal: Operating Expenses                      6,096        7,133       8,808    8,808      -808     8,000 Subtotal: Operating Expenses

Capital Outlay
664-010 C/O Security System                       7,000        6,000     16,000    16,000    -16,000           C/O Security System
664-100 C/O Autos & Trucks                                                                        0            C/O Autos & Trucks
664-990 C/O Other Equipment                       6,075        6,075                         +8,000     8,000 C/O Other Equipment
Subtotal: Capital Outlay                         13,075       12,075     16,000    16,000     -8,000    8,000 Subtotal: Capital Outlay

Other Uses
991-001 Transf to General Fund                        0                        0        0         0         0 Transf to General Fund
Subtotal: Other Uses                                  0            0           0        0         0         0 Subtotal: Other Uses

Allocated Expense
912-193 Labor - IS                                    0                        0                  0         0 Labor - IS
Subtotal: Allocated Expense                           0            0           0        0         0         0 Subtotal: Allocated Expense




TOTAL EXPENDITURES                               19,171       19,208     24,808    24,808     -8,808   16,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                        Capital Outlay Detail
        Motorcycles & Vehicles (FDOT Hwy Sf      85,000
        Night Vision devices (Byrne JAG)          8,000

          Total Capital Outlay                   93,000




   ___________________________________________________________________________________________________________________
                                                                        page 137
CITY OF LAKE WALES                                                                                                                 9/22/2008

2008-2009 ANNUAL BUDGET                                           FEDERAL GRANTS/CDBG FUND 131                                 REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07         07'08     6/30/08                 FY08'09 BUDGET
CLASSIFICATION                                         BUDGET          ACTUAL        BUDGET          YTD    Change



BEGINNING BALANCES                                      22,044          22,044            0      17,828              0



ESTIMATED REVENUES
  Intergovernmental Revenues
  331-530 Minnesota/Grove Area Improvs                                                                               0
  331-xxx Downtown Utility Improvs
  331-xxx Sewer Improvs Unsewered Areas                                                                                  100,000
  331-359 Wiltshire Vicinity Imrpovs                   750,000          15,000      750,000     735,000
  331-352 Disaster Recovery Grant                      397,523         225,170                   77,683
  Subtotal: Intergovernmental Revenue                1,147,523         240,170      750,000     812,683      -650,000    100,000


  Miscellaneous Revenues
  361-801 Interest - Pooled Cash                                          133                                        0

  Subtotal: Misc Revenues                                     0           133             0            0             0         0



Subtotal Revenues                                    1,147,523         240,303      750,000     812,683     -650,000     100,000


OTHER FINANCING SOURCES
  381-105 Transfer from CRA                            250,000                      250,000     211,897     -250,000

  Subtotal: Other Sources                              250,000               0      250,000     211,897      -250,000          0


TOTAL REVENUES AND
  OTHER FINANCING SOURCES                            1,397,523         240,303     1,000,000   1,024,580    -900,000     100,000


Total Estimated Revenues & Balances                  1,419,567         262,347     1,000,000   1,042,408    -900,000     100,000


  Total Expenditures & Other Uses                    1,397,523         244,519     1,000,000   1,080,379     -900,000    100,000


Ending Fund Balance                                     22,044          17,828            0     ( 37,971)            0         0


Total Appropriated Expenditures
   and Reserves                                      1,419,567         262,347     1,000,000   1,042,408    -900,000     100,000
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                        page 138
CITY OF LAKE WALES                                          FEDERAL GRANTS/CDBG FUND 131                                                          9/22/2008

2008-2009 ANNUAL BUDGET
ADOPTED - ORDINANCE 2008-34                                                                      COMMUNITY DEVELOPMENT BLOCK GRANT PROJECTS



                                                            EXPENDITURE HISTORY                                      FY08'09 BUDGET
                                                   06'07       9/30/07      07'08      6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL     BUDGET           YTD    Change              DESCRIPTION


Operating Expenses

331-320 Legal Services - Wiltshire                                662                                0               Legal Services - Wiltshire

331-600 Grant Admin - Minnesota Area Impr                       18,136                               0               Grant Admin - Minnesota Area Impr

331-601 Grant Admin - Disaster Recovery           54,927        26,022                  7,525                        Grant Admin - Disaster Recovery

331-602 Grant Admin - Wiltshire                                 15,189                 42,000                        Grant Admin - Wiltshire

331-904 Engineering - Minnesota Area Impr                                                                            Engineering - Minnesota Area Impr

331-906 Engineering - Wiltshire                                                        46,929                        Engineering - Wiltshire

334-701 Contr Svcs - Demo Commercial              18,985                                                             Contr Svcs - Demo Commercial

334-702 Contr Svcs - Demo Residential             41,207        52,892                  3,800                        Contr Svcs - Demo Residential

334-704 Contr Svcs - Rehab Residential           116,320       116,051                                               Contr Svcs - Rehab Residential

334-705 Disaster Recovery - Temp Reloc             1,200                                                             Disaster Recovery - Temp Reloc

334-900 Contr Svcs - CDBG Disaster Recv                          8,817                                               Contr Svcs - CDBG Disaster Recv

349-410 Permitting Fees                                                                                              Permitting Fees

349-600 Legal Advertising                                        2,993                    293                        Legal Advertising

352-050 Operating Supplies - Equipment                                                                               Operating Supplies - Equipment
Subtotal: Operating Expenses                     232,639       240,762          0     100,547         0           0 Subtotal: Operating Expenses


Capital Outlay

663-905 Minnesota Area Impr - Construction                                                                           Minnesota Area Impr - Construction

663-906 Drainage Improvs - Wiltshire Vicinity    750,000                  750,000     704,881                        Drainage Improvs - Wiltshire Vicinity

663-006 Lift Stn 16 I/I Study & Repair           250,000                  250,000     211,897                        Lift Stn 16 I/I Study & Repair

663-032 Sewer Improvs Unsewered Area                                                                        100,000 Sewer Improvs Unsewered Area

663-xxx Downtown Utility Improvs                                                                                     Downtown Utility Improvs

663-xxx Downtown Street & Sidewalk Improvs                                                                           Downtown Street & Sidewalk Improvs

664-600 C/O Fire Station Equipment                75,202         3,757                 63,054                        C/O Fire Station Equipment

664-610 C/O Library Wind Retrofits                89,682                                                             C/O Library Wind Retrofits

Subtotal: Capital Outlay                        1,164,884        3,757   1,000,000    979,832               100,000 Subtotal: Capital Outlay




TOTAL EXPENDITURES                              1,397,523      244,519   1,000,000   1,080,379   -900,000   100,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




    ___________________________________________________________________________________________________________________
                                                                         page 139
CITY OF LAKE WALES                                                                                                                  9/22/2008

2008-2009 ANNUAL BUDGET                                           STATE HISTORIC GRANT FUND 151                                 REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07          07'08     6/30/08                 FY08'09 BUDGET
CLASSIFICATION                                         BUDGET            ACTUAL       BUDGET         YTD     Change



BEGINNING BALANCES                                     182,349          182,350      184,574    ( 96,085)     -184,574



ESTIMATED REVENUES
  Intergovernmental Revenues
  334-200 Hist Grant - Hardman Hall                    729,886          397,812                                       0
  334-20x Hist Grant - Hardman Hall (4)                                              260,000
  334-20x Hist Grant - Hardman Hall (5)                                              300,000
  334-20x Hist Grant - Hardman Hall (6)                                                                                   350,000
  334-2xx Hist Grant - CSX Bldg                                                      350,000    175,550
  334-225 Cultural Affairs Gr 1 - Hardman Hall         110,000          110,000      110,000                                    0
  334-256 Cultural Affairs Gr 2 - Hardman Hall         100,000          230,000      260,000                                    0
  334-xxx Polk County MSTU 1                           100,000          100,000      100,000                                    0
  334-250 Grant - BOCC to Historic Lk Wales             42,000           42,000       42,000                                    0
  Subtotal: Intergovernmental Revenue                1,081,886          879,812     1,422,000   175,550     -1,072,000    350,000


  Miscellaneous Revenues
  366-573 Donations - Hardman Hall HLWS Trus                  0                       76,500                   -76,500
  366-574 Donations - Hardman Hall HLWS Con             54,285           54,285
  366-575 Donations -- Boys & Girls Club                84,017           84,017
  Subtotal: Miscellaneous Revenue                      138,302          138,302       76,500           0       -76,500          0


Subtotal Revenues                                    1,220,188         1,018,114    1,498,500   175,550     -1,148,500    350,000


OTHER FINANCING SOURCES
  381-001 Transfer from General Fund                          0                0           0           0              0         0
  381-105 Transfer from CRA Fund                                                     100,000    100,000       +200,000    300,000
  Subtotal: Other Sources                                     0                0     100,000    100,000       +200,000    300,000


TOTAL REVENUES AND
  OTHER FINANCING SOURCES                            1,220,188         1,018,114    1,598,500   275,550      -948,500     650,000


Total Estimated Revenues & Balances                  1,402,537         1,200,464    1,783,074   179,465     -1,133,074    650,000


  Total Expenditures & Other Uses                    1,296,549         1,296,549    1,783,074   176,464     -1,133,074    650,000


Ending Fund Balance                                    105,988          ( 96,085)          0       3,001              0         0


Total Appropriated Expenditures
   and Reserves                                      1,402,537         1,200,464    1,783,074   179,465     -1,133,074    650,000
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                         page 140
CITY OF LAKE WALES                                        STATE HISTORIC GRANT FUND 151                                                              9/22/2008

2008-2009 ANNUAL BUDGET                                   Function 510 - GENERAL GOVERNMENT                                              HISTORIC GRANTS
ADOPTED - ORDINANCE 2008-34                               Activity 519 - OTHER GENERAL SERVICES                                           CAPITAL BUDGET



151-519-100 HISTORIC GRANTS                               EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                                  06'07      9/30/07       07'08     6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL      BUDGET          YTD    Change                     DESCRIPTION

Operating Expense
441-193 Postage                                                                          56            0                  Postage
Subtotal: Operating Expense                           0            0           0         56            0                0 Subtotal: Operating Expense

Capital Outlay
662-003 C/O Hardman Hall                     1,296,549     1,211,805   1,433,074                -783,074       650,000 C/O Hardman Hall
662-900 C/O Primary Sch Renovation                           84,744                     908            0                  C/O Primary Sch Renovation
664-005 C/O CSX Building                                                350,000    175,500      -350,000                  C/O CSX Building
Subtotal: Capital Outlay                     1,296,549     1,296,549   1,783,074   176,408     -1,133,074      650,000 Subtotal: Capital Outlay

Other Uses
663-100 Transfer to CIP Fund 330                                                                      0                   Transfer to CIP Fund 330
Subtotal: Other Uses                                  0            0           0          0                0            0 Subtotal: Other Uses




TOTAL EXPENDITURES                           1,296,549     1,296,549   1,783,074   176,464      -1,133,074     650,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                                                                               Change from prior year          -63.5%




   ___________________________________________________________________________________________________________________
                                                                        page 141
DEBT SERVICE FUND



   FY08'09, Adopted
CITY OF LAKE WALES                                   DEBT SERVICE FUND 201                                                      9/22/2008

2008-2009 ANNUAL BUDGET
ADOPTED - ORDINANCE 2008-34




Debt Service Fund


The Debt Service Fund is used to record debt service payments for general government (non-utility) debt. Effective October 1,
2002, that portion of the amount received by the City from revenues pledged for various bond issues which are necessary to
fund the principal and interest payments due in a particular fiscal year are deposited directly to the Debt Service Fund. Prior to
this date, revenues were deposited to the General Fund and transferred to the Debt Service Fund. Non-pledged General Fund
revenues and revenues that are deposited in other funds to which a portion of the debt service is allocated will continue to be
transferred to the Debt Service Fund on a monthly basis.

Debt service associated with the Public Improvement Refunding Revenue Bonds, Series 1997, issue is secured by a pledge
of the City's franchise fees. Bond proceeds were used to refund the City's Public Improvement Bonds, Series 1991, which
refunded $4,500,000 in outstanding principal due on the Public Improvement Bonds, Series 1989. The proceeds from the
Series 1989 issue were used to finance the acquisition of the airport FBO hangar, acquisition of the land on Tillman Avenue
and construction of the Police Department, stormwater and drainage improvements including construction of the detention
ponds west of Lake Wailes and east of Central Avenue, old City Hall renovations, downtown public parking improvements,
water and sewer system improvements, and street improvements. Debt service payments are allocated between the General
Fund (64.87%), Transportation Fund (25.71%) and Utilities Fund (9.42%). The last payment is due in 2014. Interest rate: 3.8%
- 5%

        Public Impr Bonds, S97           Principal        Interest          Total    Funding Source
        General Fund                     191,367           63,916         255,282    Franchise Fees
        Transportation Fund               75,845           25,332         101,176    Gas Taxes
        Utilities Fund                    27,789            9,281          37,070    Utility Fund Operating Revenues
        Total Due 10/2/08-10/1/09         295,000          98,529         393,529


Debt service associated with the CRA Bonds, Series 2007, issue will be payable from tax increment revenues budgeted and
appropriated annually in accordance with bond covenants. These bonds will be issued in the amount of $9,499,000 with
proceeds to be used for infrastructure improvements in the Community Redevelopment Area. The last payment will be due in
2027. Interest rate: 5% (estimated)

        CRA Bonds                        Principal        Interest          Total    Funding Source
        CRA Fund                         336,079         343,257          679,336    Tax Increment Revenues
        Total Due 10/2/08-10/1/09         336,079        343,257          679,336


Debt service associated with the SunTrust 2003 Note is payable from non-ad valorem revenues budgeted and appropriated
annually. This note was issued in the amount of $9,549,890. A portion of the proceeds ($4,666,859) was used to accomplish
the advance refunding of the Capital Improvement Revenue Bonds, Series 1996, a portion ($4,757,115) was used to refinance
the Non-Ad Valorem Revenue Bonds, Series 1999 ($4,757,115), and the remainder ($125,716) was used to finance interest
and issuance costs. The outstanding principal balance is allocated between the Utilities Fund (4.53%), General Fund (57.81%),
Transportation Fund (12.45%) and CRA Fund (25.21%). The Utilities Fund portion is recorded in the Utilities Fund and does not
pass through the Debt Service Fund. The last payment is due in 2016. Interest rate: 3.84%

        SunTrust 2003 Note               Principal        Interest           Total   Funding Source
        General Fund                      479,647        152,799          632,445    Electric Utility Tax
        Debt Service Fund                   7,650              0            7,650    Interest Income Fund 201
        Debt Service Fund                  15,000              0           15,000    Fire Impact Fees (South of Mt Lk Cutoff)
        Transportation Fund               108,175         32,907          141,082    Gas Taxes
        CRA Fund                          219,043         66,633          285,676    Tax Increment Revenues
        Utilities Fund                     39,360         11,973           51,333    Utilities Fund Operating Revenues
        Total Due 10/2/08-10/1/09         868,875        264,312         1,133,187


  ____________________________________________________________________________________________________________________
                                                              page 142
CITY OF LAKE WALES                                  DEBT SERVICE FUND 201                                            9/22/2008

2008-2009 ANNUAL BUDGET
ADOPTED - ORDINANCE 2008-34




Debt Service Fund (cont)

The City entered the Florida League of Cities Master Lease Program for the $399,861 lease-purchase of a fire truck. The
last payment is due in 2010. Interest rate: 3.7%


        Fire Truck Lease-Purchase       Principal       Interest         Total    Funding Source
        General Fund                      61,084          4,604         65,688    General Fund revenues
        Total Due 10/2/08-10/1/09         61,084          4,604         65,688


The City entered the Florida League of Cities Master Lease Program for the $599,000 lease-purchase of a fire truck. The
last payment is due in 2012. Interest rate: 4.28%


        Fire Truck Lease-Purchase       Principal       Interest         Total    Funding Source
        General Fund                      81,895         14,946         96,841    General Fund revenues
        Total Due 10/2/08-10/1/09         81,895         14,946         96,841


The City entered into an installment financing agreement with Motorola in 2007 to finance $217,644 for the purchase of radios
for the Police Department and Fire Department. The last payment is due in 2012. Interest rate: 6.09%


        Radio Installment Purchase      Principal       Interest         Total    Funding Source
        General Fund                      40,227         10,670         50,897    Non-ad valorem revenues
        Total Due 10/2/08-10/1/09         40,227         10,670         50,897




[Note: See Debt Schedule Chart, page C-2, for Schedule of Outstanding Principal at 9/30/06]




  ____________________________________________________________________________________________________________________
                                                            page 143
CITY OF LAKE WALES                                                                                                          9/22/2008

2008-2009 ANNUAL BUDGET                                   DEBT SERVICE FUND 201                                        REVENUES
ADOPTED - ORDINANCE 2008-34



                                                          REVENUE HISTORY
                                                  06'07        9/30/07        07'08     6/30/08                FY08'09 BUDGET
CLASSIFICATION                                  BUDGET         ACTUAL       BUDGET          YTD   Change



FUND BALANCE FORWARD
    S97 Cash with Paying Agent/Sinking Fund    331,950        330,805       331,950    331,949        +554      332,504
    SunTrust 2003 Note                         545,748        664,211       521,026    521,026    +412,264      933,290
    CRA Cash with Paying Agent/Sinking Fund                                                                     577,942
    Other Debt Service Funds                   187,737         70,419                  115,827      -31,561      -31,561
 Subtotal: Balances Forward                   1,065,435      1,065,435      852,976    968,802    +959,199     1,812,175

ESTIMATED REVENUES
 Sales & Use Taxes
 314-100 Utility Taxes - Electricity           290,520        290,520       594,477    445,858     +37,968      632,445
 Subtotal: Sales & UseTaxes                    290,520        290,520       594,477    445,858     +37,968      632,445

 Licenses & Permits
 313-100 Franchise Fees - Electricity          255,522        255,522       253,952    190,464      +1,330      255,282
 Subtotal: Licenses & Permits                  255,522        255,522       253,952    190,464      +1,330      255,282

 Intergovernmental Revenue
 335-180 Half-cent Sales Tax                   174,379        174,379        19,200     14,400      -19,200            0
 Subtotal: Intergovernmental Revenue           174,379        174,379        19,200     14,400      -19,200            0

 Miscellaneous Revenues
 361-101 Interest Income                         7,500         44,581        48,000     16,362      -34,000      14,000
 362-541 FBO Lease - Repayment Credit                0         18,000                   13,500     +18,000       18,000
 363-222 Impact Fees - Fire                    115,000         15,585        15,000     30,430             0     15,000
 Subtotal: Miscellaneous Revenues              122,500         78,166        63,000     60,292      -16,000      47,000

Subtotal Revenues                              842,921        798,587       930,629    711,014      +4,099      934,728

OTHER FINANCING SOURCES
 381-000 Transfer from General Fund 001        171,972        171,971       212,621    121,897        +805      213,426
 381-000 Transfer from Transp Fund 102         199,878        199,878       243,055    182,291        -797      242,258
 381-000 Transfer from CRA Fund 105            384,609        384,610     1,071,025    803,268     -106,013     965,012
 381-000 Transfer from CIP Fund 330                  0                            0                        0           0
 381-000 Transfer from Utilities Fund 403       37,105         37,105        36,877     27,658        +193       37,070
 Subtotal: Other Sources                       793,564        793,564     1,563,578   1,135,114    -105,811    1,457,767

TOTAL REVENUES AND
  OTHER FINANCING SOURCES                     1,636,485      1,592,151    2,494,207   1,846,128   -101,712     2,392,495


Total Estimated Revenues & Balances           2,701,920      2,657,586    3,347,183   2,814,930   +857,487     4,204,670

 Total Expenditures & Other Uses              1,734,823      1,688,784    1,545,669   1,423,185   +890,809     2,436,478

Ending Fund Balance Composition
    SunTrust 2003 Note                         542,004        521,026       940,965                 +6,756      947,721
    S97 Cash with Paying Agent/Sinking Fund    328,843        331,949       335,740    215,779      +8,525      344,265
    CRA Cash with Paying Agent/Sinking Fund                                 524,805                             507,707
    Other Debt Service Funds                    96,250        115,827             4   1,175,966     -31,505     ( 31,501)

Ending Fund Balance                            967,097        968,802     1,801,514   1,391,745     -33,322    1,768,192

Total Appropriated Expenditures,
   Reserves and Balances                      2,701,920      2,657,586    3,347,183   2,814,930   +857,487     4,204,670



   ___________________________________________________________________________________________________________________
                                                               page 144
CITY OF LAKE WALES                                         DEBT SERVICE FUND 201                                                                   9/22/2008

2008-2009 ANNUAL BUDGET                                                                                                                     EXPENDITURES
ADOPTED - ORDINANCE 2008-34



                                                           EXPENDITURE HISTORY                                         FY08'09 BUDGET
                                                   06'07      9/30/07       07'08      6/30/08
CLASSIFICATION                                  BUDGET       ACTUAL      BUDGET           YTD    Change                DESCRIPTION


Debt Service
771-001   Principal - LW Trail Lights Lease       7,216                                               0                Principal - LW Trail Lights Lease
771-003   Principal - 03/04 Fire Truck           56,803       56,803      58,905                   +2,179     61,084 Principal - 03/04 Fire Truck
771-403   Principal - Suntrust CIP Bond         382,490      327,851      43,071      73,363      -43,071           0 Principal - Suntrust CIP Bond
771-404   FBO Agreement                                       18,000                  13,500                  18,000 FBO Agreement
771-501   Principal - S97 Bond                  255,000      255,000     270,000     270,000      +10,000    280,000 Principal - S97 Bond
771-507   Principal - 03 SunTrust Note          476,309      476,309     372,358     372,358     +427,089    799,447 Principal - 03 SunTrust Note
771-508   Principal - 05/06 Fire Truck           75,310       75,310      78,533      78,533       +3,362     81,895 Principal - 05/06 Fire Truck
771-509   Principal - CRA Bond                                                  0                +403,503    403,503 Principal - CRA Bond
771-510   Principal - Motorola Capital Lease                              41,154      28,606         -927     40,227 Principal - Motorola Capital Lease
772-001   Interest - LW Trail Lights Lease        2,226                         0                      0            0 Interest - LW Trail Lights Lease
772-003   Interest - 03/04 Fire Truck             8,885        8,885        6,783                  -2,179       4,604 Interest - 03/04 Fire Truck
772-403   Interest - Suntrust CIP Bond           10,931       12,448         247         329         -247              Interest - Suntrust CIP Bond
772-501   Interest - S97 Bond                   129,641      129,636     117,685     117,689      -12,678    105,007 Interest - S97 Bond
772-504   Interest - 00 Brush Truck                   0                         0                      0               Interest - 00 Brush Truck
772-507   Interest - 2003 SunTrust Note         306,481      306,481     290,187     290,186      -22,500    267,687 Interest - 2003 SunTrust Note
772-508   Interest - 05/06 Fire Truck            21,531       21,531      18,308      17,527       -3,362     14,946 Interest - 05/06 Fire Truck
772-509   Interest - CRA Bond                                            237,500      98,583     +111,378    348,878 Interest - CRA Bond
772-510   Interest - Motorola Capital Lease                                 8,938       9,566      +1,732     10,670 Interest - Motorola Capital Lease
773-250   Bank Service Charges                        0                                                0               Bank Service Charges
773-270   Bond Expenses                           2,000          530        2,000        530       -1,470        530 Bond Expenses
Subtotal: Debt Service                         1,734,823    1,688,784   1,545,669   1,370,770    +890,809   2,436,478 Subtotal: Debt Service

Other Expenditures
000-000   adjusting to audit                          0                         0           0         0                adjusting to audit
999-509   2007 CRA Bond Issuance Costs                                                52,415          0             0 2007 CRA Bond Issuance Costs
Subtotal: Other Expenditures                          0            0            0     52,415           0            0 Subtotal: Other Expenditures



TOTAL EXPENDITURES                             1,734,823    1,688,784   1,545,669   1,423,185    +890,809   2,436,478 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                         page 145
CAPITAL PROJECTS FUND



       FY08'09, Adopted
CITY OF LAKE WALES                                       CAPITAL PROJECTS FUND 330                                        9/22/2008

2008-2009 ANNUAL BUDGET
ADOPTED - ORDINANCE 2008-34




Capital Projects Fund



The Capital Projects Fund is used to account for financial resources expended for the acquisition or construction of major capital
facilities that relate to non-enterprise fund activities.




FY 08'09 Capital Projects

        Project                                                  Cost     Funding Source
         Lincoln Ave Streetscape Improvs                      145,000     CRA Bond
         Dr M L King Jr Blvd Streetscape Improcs              200,000     CRA Bond
         Kiwanis Park Improvments                             200,000     FRDAP Grant
         Lake Beautification Improvements                      70,000     CRA Bond
         Police Vehicles                                       75,000     Police Impact Fees
        Total Projects Budgeted FY 06'07                      690,000




   ___________________________________________________________________________________________________________________
                                                             page 146
CITY OF LAKE WALES                                                                                                                               9/22/2008

2008-2009 ANNUAL BUDGET                                           CAPITAL PROJECTS FUND 330                                                  REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                  REVENUE HISTORY
                                                          06'07        9/30/07              07'08         6/30/08                    FY08'09 BUDGET
CLASSIFICATION                                         BUDGET            ACTUAL          BUDGET              YTD      Change



BEGINNING BALANCES                                     686,942          686,941          797,886         841,038                      714,435


ESTIMATED REVENUES
  Intergovernmental Revenue

  331-575 CDBG - Disaster Recovery                                       89,682                                                0
  331-310 DCA Hazard Mitigation Grant                  126,985          122,230
  334-720 FRDAP Grant - Soccer Field                   195,762          195,210                                                0
  334-724 FRDAP Grant - Kiwanis Park                                                                                  +200,000        200,000
  334-727 FRDAP Grant - Skate Park                                                        50,000          49,016
  334-     Fla Office of Greenways & Trails                                              200,000                       -200,000
  334-728 FRDAP Grant - Boat Ramp                       50,000                            50,000          21,458
  334-726 BOCC Grant - Soccer Field                    340,730          229,589                          191,193               0

  Subtotal: Intergovernmental Revenue                  713,477          636,711          300,000         261,667       -100,000       200,000

  Miscellaneous Revenues
  343-900 Tree Replacement Fees                                                                            5,300               0
  361-101 Interest Income- Construction Acct                             22,552                            2,857
  361-062 Interest - CIP Imp Fees                                        26,184                           15,356
  363-220 Impact Fees - Police                          65,000          109,887           65,000          69,150               0       65,000
  363-222 Impact Fees - Fire North                     100,000           97,922          100,000          30,905                      100,000
  363-270 Impact Fees - Culture/Recr                   195,000           44,576          195,000          40,521                      195,000
  366-900 Donations - Soccer Field                      20,000                                                                 0
  369-999 Other

  Subtotal: Miscellaneous Revenues                     380,000          301,121          360,000         164,089               0      360,000

Subtotal Revenues                                    1,093,477          937,832          660,000         425,756      -100,000        560,000

OTHER FINANCING SOURCES
  381-001 Transfer from 001 - Gen Fund                  30,000                                                                 0             0
  381-105 Transfer from 105 - CRA                       60,000           60,000                                       +415,000        415,000
  Subtotal: Other Sources                               90,000           60,000                 0               0     +415,000        415,000


TOTAL REVENUES AND
  OTHER FINANCING SOURCES                            1,183,477          997,832          660,000         425,756      +315,000        975,000


Total Estimated Revenues & Balances                  1,870,419         1,684,773       1,457,886       1,266,794      +231,549      1,689,435


  Total Expenditures & Other Uses                      997,362          843,735          658,698         552,359       +31,302        690,000


Ending Fund Balance Composition
    Impact Fees                                                         653,644                          682,172                      967,172
    Other Balances                                     873,057          187,394          799,188          32,263       -766,925        32,263

Ending Fund Balance                                    873,057          841,038          799,188         714,435      +200,247        999,435


Total Appropriated Expenditures,
   Reserves and Balances                             1,870,419         1,684,773       1,457,886       1,266,794      +231,549      1,689,435
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57               Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




   ___________________________________________________________________________________________________________________
                                                                         page 147
CITY OF LAKE WALES                                            CAPITAL PROJECTS FUND 330                                                              9/22/2008

2008-2009 ANNUAL BUDGET                                                                                                                    EXPENDITURES
ADOPTED - ORDINANCE 2008-34



                                                              EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                      06'07      9/30/07         07'08     6/30/08
CLASSIFICATION                                     BUDGET       ACTUAL        BUDGET          YTD    Change              DESCRIPTION

Operating Expenses
511- 349-000   Project Admin Charge                                                         5,000                        Project Admin Charge
572- 349-800   Settlement Costs - Land Acq                                                   626                         Settlement Costs - Land Acq
572- 441-193   Postage                                                                         49                        Postage
Subtotal: Operating Expenses                             0             0              0     5,675          0          0 Subtotal: Operating Expenses

Capital Outlay
Land & Buildings
572- 661-      Land Acquisition - Austin Center                                53,500      53,500                        Land Acquisition - Austin Center
519- 662-002   HMGP - Admin Bldg                    29,733       29,733                                                  HMGP - Admin Bldg
521- 662-002   HMGP - Police Dept                   50,446       50,449                                                  HMGP - Police Dept
522- 662-001   Fire Dept Substation                 65,000       34,465        75,000          29     -75,000            Fire Dept Substation
522- 662-002   HMGP - Fire Dept                     22,363       22,363                                                  HMGP - Fire Dept
541- 662-001   Streets Div Field Office             15,000                                                               Streets Div Field Office
571- 663-003   Wind Retrofit - Library                           89,682                                                  Wind Retrofit - Library
572- 662-001   Parks Div Field Office               15,000                                                               Parks Div Field Office
572- 662-002   HMGP - Austin Center                 24,443       24,443                                                  HMGP - Austin Center

    Subtotal: Land & Buildings                     221,985      251,135       128,500      53,529    -128,500         0 Subtotal: Land & Buildings

Improvements Other Than Buildings
559- 663-141   LLBP - Interior Rd Extension         60,000      118,630                                                  LLBP - Interior Rd Extension
559- 663-993   Lincoln Ave Streetscape Improvs                                                                  145,000 Lincoln Ave Streetscape Improvs
559- 663-994   Dr ML King Jr Streetscape Improvs                                                                200,000 Dr ML King Jr Streetscape Improvs
572- 663-003   Skate Park                                                      50,000      49,016                        Skate Park
572- 663-008   Kiwanis Park Improvements                                                                        200,000 Kiwanis Park Improvements
572- 663-013   Soccer/Multi-Purpose Field          556,492      424,815                   310,633                        Soccer/Multi-Purpose Field
572- 663-015   Rails-to-Trails Extension                                      333,000                                    Rails-to-Trails Extension
572- 663-014   Boat Ramp                            50,000                     50,000      21,458                        Boat Ramp
572- 663-701   Lake Beautification                                                                               70,000 Lake Beautification
    Subtotal: Improvements                         666,492      543,445       433,000     381,107    +182,000   615,000 Subtotal: Improvements

Equipment
521- 664-100   Autos - PD                           29,865                            0         0                75,000 Autos - PD
521- 664-200   Laptop Computers - PD                29,865                            0         0                     0 Laptop Computers - PD
521- 664-900   Other Equip - PD                     34,758       34,758               0         0                     0 Other Equip - PD
    Subtotal: Equipment                             94,488       34,758               0         0     +75,000    75,000 Subtotal: Equipment


Subtotal: Capital Outlay                           982,965      829,338       561,500     434,636    +128,500   690,000 Subtotal: Capital Outlay

Interfund Transfers
     991-001   To General Fund                           0                     85,466     100,316    -85,466          0 To General Fund
     991-106   To Police Forfeiture Fund            14,397       14,397        11,732      11,732                     0 To Police Forfeiture Fund
     999-105   Transfer to CRA                                                                                        0 Transfer to CRA


Subtotal: Interfund Transfers                       14,397       14,397        97,198     112,048    -97,198          0 Subtotal: Interfund Transfers



TOTAL EXPENDITURES                                 997,362      843,735       658,698     552,359     +31,302   690,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                                      Change from prior year 4.8%



    ___________________________________________________________________________________________________________________
                                                                           page 148
UTILITY SYSTEM FUND



    FY08'09, Adopted
CITY OF LAKE WALES                                        UTILITY SYSTEM FUND 403                                            9/23/2008
2008-2009 ANNUAL BUDGET                                   Function 530 - PHYSICAL ENVIRONMENT                               UTILITIES
ADOPTED - ORDINANCE 2008-34                               Activity 536 - COMBINED WATER/SEWER                  GOALS & OBJECTIVES




Utilities Department
Ray Creel, Director

Enterprise funds are used to account for governmental activities that are similar to private business
enterprises with the intent to recover the costs of administration, billing and collection, operations,
maintenance, and debt service through user charges.
The Utilities Department includes the Utilities Administration Department, Water Division, Wastewater
Division and Reuse Division. Responsibilities of the department include maintenance and operation of the
City's water, wastewater, reuse water, and stormwater systems and planning and managing the capital
expansion of the systems.

ORGANIZATIONAL CHART


                                                      Utilities
                                                      Director

                                                  Assistant Utilities
                                                   Director * (1)

                                                  Utilities Support
                                                  Supervisor (1)



                          Chief Water             Administrative                        Chief Wastewater
                          Operator (1)              Asst (1)                             Operator * (0)

                       Water Maintenance          Permit Specialist                     Wastewater Maint
                        Supervisor (1)                   (1)                             Supervisor (1)

         Lead Water Tech I                             Locator               Reuse System Tech             Lead WW Tech
               (1)                                       (1)                        (1)                         (1)

             System Tech                                                                                  System Tech II
                                                                                                         System Tech I (1)
                  (2)                                                                                          (1)

          Plant Operator II                                                                                System Tech I
                 (1)                                                                                            (1)

             Plant Operator
                                                                                                           Plant Operator
                                                                                                         Lead Plant Operator I
                   (1)
                                                                                                                   (1)
                                                                                                                 (1)

                Trainee
                  (1)                                                                                      Plant Operator
                                                                                                                 (1)
         Meter Service Rep
                (1)                                                                                            Trainee
                                                                                                                 (1)
             Meter Reader                                 * The Assistant Utilities Director is currently serving as
                 (2)
                                                             the Chief Wastewater Operator



      ________________________________________________________________________________________________________________________
                                                                  page 149
CITY OF LAKE WALES                                                                                                                        9/23/2008

2008-2009 ANNUAL BUDGET                                          UTILITY SYSTEM FUND 403                                           REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                 REVENUE HISTORY
                                                         06'07         9/30/07          07'08         6/30/08                FY08'09 BUDGET
CLASSIFICATION                                       BUDGET          ACTUAL         BUDGET              YTD     Change

Cash Balances Forward

           Cash with Paying Agent/Sinking F         101,119          101,119       162,491          10,878             0     162,491
           SRF Loan Reserve                         276,591          276,591       286,674         291,972       +11,499     298,173
           SunTrust Reuse Constr Acct               243,367          243,367
           Other Balances                           598,824          598,824       250,000         738,481       -250,000

BEGINNING BALANCES                                 1,219,901       1,219,901       699,165       1,041,331       -238,501    460,664

ESTIMATED REVENUES
 Charges for Services
 341-000   Inspection Fees                                 0                              0                            0            0
 341-101   Sale of city maps                                                              0                            0
 341-120   Recording, Copying, etc - Water               200               1              0             50             0            0
 343-600   Service Charges - Water                 2,900,000       3,057,197      3,211,346      2,608,736      +288,654    3,500,000
 343-602   Installation Charges - Water              152,000          72,268        100,000         55,414        -25,000      75,000
 343-604   Penalties                                  70,000          97,662        105,000         71,483         -5,000     100,000
 343-606   Miscellaneous Charges - Water                 200               1              0                            0            0
 343-607   Cashier Over and Short                          0             -27              0             25             0            0
 343-650   Service Charges - Sewer                 2,330,000       2,481,658      2,850,306      2,205,410       +99,694    2,950,000
 343-652   Installation Charges - Sewer                    0           1,205          1,800            400          -600        1,200
 343-659   Miscellaneous Charges - Sewer                 500             705            940                            0          940
 343-660   Water Reuse Revenue                           850           4,969          4,000          8,118       +11,000       15,000
 343-66x   Reuse Customer Funding                    250,000               0              0                            0            0
           adjusting to audit
 Subtotal: Charges for Service                     5,703,750       5,715,639      6,273,392      4,949,636      +368,748    6,642,140

 Other Revenues
 331-304 FEMA Disaster Recovery                       32,286          32,709             0                             0            0
 331-340 DCA Disaster Recovery                             0                             0                             0            0
 337-503 SWFWMD Well Closing                                            7,402            0
 337-504 SWFWMD Reuse Grant                         950,000                        856,471                             0     400,000
 362-200 Lease - Telecommunication Site             125,000          157,771       135,000         140,142       +23,000     158,000
 364-002 Loss Recoveries Insured                     40,790          -57,574        11,872          11,906        -11,872          0
 364-200 Disposition of Assets                            0                              0                             0           0
 364-100 Sale of Surplus Equipment                        0                              0                             0           0
 369-005 Personal Ph Call Reimb                           0                              0                             0           0
 369-200 Workers Comp Reimb                               0                              0                             0           0
 369-901 Water - Other                                    0                              0                             0           0
 369-902 Bad Debt Recovery - Water                    1,500            6,258         1,500           4,492             0       1,500
 369-xxx Oakley Settlement                                                         358,488         358,488       -325,922     32,566
 369-951 Sewer - Other                                     0                             0                             0           0
 369-999 Other                                           500           1,253           500               27            0         500
 Subtotal: Other Revenues                          1,150,076         147,819      1,363,831        515,055       -771,265    592,566

Subtotal Revenues                                  6,853,826       5,863,458      7,637,223      5,464,691      -402,517    7,234,706

NONOPERATING INCOME
 Interest Income
 361-101 Interest - Impact Fees                       95,000          17,628        20,000          10,311             0       20,000
 361-801 Interest - Pooled                            20,000           7,183         2,500          24,790             0        2,500
 361-814 Interest - S96 Sinking Fund                   9,000          10,877        10,500           5,131             0       10,500
 361-165 Interest - S.B.A. - SRF Loan                 12,000          15,418        15,000           3,306             0       15,000
 361-151 Interest - Suntrust Investment                                5,215             0                             0            0
 Subtotal: Interest Income                          136,000           56,321        48,000          43,538             0       48,000




                    ___________________________________________________________________________________________________________________
                                                                       page 150
CITY OF LAKE WALES                                                                                                                         9/23/2008

2008-2009 ANNUAL BUDGET                                          UTILITY SYSTEM FUND 403                                             REVENUES
ADOPTED - ORDINANCE 2008-34



                                                                 REVENUE HISTORY
                                                         06'07           9/30/07          07'08       6/30/08                  FY08'09 BUDGET
CLASSIFICATION                                      BUDGET              ACTUAL         BUDGET           YTD      Change

 Impact Fees
 363-230  Impact Fees - Water                       400,000          130,443          150,000      155,380              0      150,000
 363-235 Impact Fees - Sewer                        500,000          188,645          200,000      337,132              0      200,000
 Subtotal: Impact Fees                              900,000          319,088          350,000      492,512              0      350,000

Subtotal Nonoperating Income                      1,036,000          375,409          398,000      536,050             0       398,000

OTHER FINANCING SOURCES
         Contributed Capital Assets - Gen G               0                                  0                          0             0
         Issuance Cost Proceeds                           0                                  0                          0             0
         Transfer from CRA Fund 105               2,420,455          569,076         4,003,639     468,840       -725,301     3,278,338
         Transfer from Transp Fund 102                                                       0                          0
         Loan Proceeds - Line of Credit           3,000,000                          3,050,000                  -2,650,000     400,000
         Loan - SRF Facility Plan                                                            0                          0
         Utility Bond Proceeds                    7,460,000          355,787         8,500,000                  +1,446,000    9,946,000
         Loan - SRF Reuse                                                              856,471                    -856,471
         Other Loan Proceeds                                         232,709           726,339                   -726,339             0
         Capital Lease Proceeds                                                        399,000                    -399,000            0
Subtotal: Other Sources                          12,880,455        1,157,572        17,535,449     468,840      -3,911,111   13,624,338

TOTAL REVENUES, OTHER INCOME
  & OTHER FINANCING SOURCES                      20,770,281        7,396,439        25,570,672    6,469,581     -4,313,628   21,257,044

Total Estimated Revenues, Income,
  Sources & Balances                             21,990,182        8,616,340        26,269,837    7,510,912     -4,552,129   21,717,708


 Total Expenditures & Other Uses                 21,254,145        7,575,009        24,523,324    7,431,790     -3,550,477   20,972,847

Ending Cash Balances Composition
         Cash with Pay Agt/Sinking Fund             340,940           10,878           340,940                          0      340,940
         SBA Rsv for SRF Loan Debt                  298,173          291,972           298,173                          0      298,173
         Suntrust Reuse Constr                            0                                  0
         Other Balances                              96,924          738,481         1,107,400      79,122      -1,001,652     105,748

Ending Cash Balances                                736,037        1,041,331         1,746,513        79,122    -1,001,652       744,861



Total Appropriated Expenditures,
   Reserves and Balances                         21,990,182        8,616,340        26,269,837    7,510,912     -4,552,129   21,717,708
 Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
 Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




                   ___________________________________________________________________________________________________________________
                                                                         page 151
CITY OF LAKE WALES                                                UTILITIES SYSTEM FUND 403                                               9/23/2008
2008-2009 ANNUAL BUDGET                                           Function 530 - Physical Environment                                  SUMMARY
ADOPTED - ORDINANCE 2008-34                                                                                                      OPERATING BUDGET



                                                                  EXPENDITURE HISTORY
                                                         06'07             9/30/07          07'08               6/30/08                   FY 08'09
CLASSIFICATION                                        BUDGET              ACTUAL         BUDGET                   YTD      Change        BUDGET

Personal Services
      Salaries & Wages                               980,887           1,003,938       1,052,327              797,308                    1,175,369
      FICA/Workers' Comp/Unempl                      135,685             124,857         156,282              114,166       +21,733        178,015
      Pension Benefit                                 48,750              48,237          75,106               55,677        -2,245         72,861
      Health/Life Insurance                          230,863             291,757         201,956              142,939       -17,831        184,125
Subtotal: Personal Services                        1,396,185           1,468,789       1,485,671            1,110,090      +124,699      1,610,370

Operating Expenses
      Professional Services                           31,580             256,191         177,966              244,503      -125,366        52,600
      Auditing                                        24,150              23,725          24,150               24,150            0         24,150
      Contract Services                              462,804             342,309         301,396              201,006       -53,929       247,467
      Auto Allowance/Travel                            5,350                 999               0                    0        +1,500         1,500
      Communications/Postage                          54,629              43,662          58,377               38,316        -2,554        55,823
      Utilities                                      338,200             306,947         365,400              234,961       -37,400       328,000
      Rents & Leases                                   5,240               3,352           8,231                2,424         +252          8,483
      Insurance                                            0                   0               0                    0            0              0
      Maintenance & Repairs                          459,212             592,923         724,858              419,242       +40,108       764,966
      Printing & Binding                              12,250              15,512          19,450                5,642        -6,500        12,950
      Other Current Charges                          379,363             376,821         386,530              289,269       +18,635       405,165
      Supplies: Office                                   870               1,283           1,500                1,121         +150          1,650
      Supplies: Operating                            180,856             176,144         207,968              161,992      +119,926       327,894
      Publ, Memberships & Prof Dev                    13,140               9,660          12,518                7,113        -6,318         6,200
Subtotal: Operating Expenses                       1,967,644           2,149,528       2,288,344            1,629,739       -51,496     2,236,848

Grants & Aids                                                0                  0        250,000                     0            0       250,000

Capital Outlay
      Buildings                                       40,790                   0          38,968               38,968        -38,968            0
      Land                                                 0               3,200           9,555                9,555         -9,555            0
      Improvements                                15,513,629           1,990,736      17,547,526            3,057,628     -3,753,188   13,794,338
      Machinery & Equipment                          240,600              63,706         695,514              248,974       -175,514      520,000
Subtotal: Capital Outlay                          15,795,019           2,057,642      18,291,563            3,355,125     -3,977,225   14,314,338

Interfund Transfers
       Debt Service                                          0                  0               0                    0            0             0
       Other Transfers                                       0                  0               0                    0            0             0
Subtotal: Interfund Transfers                                0                  0               0                    0            0             0

       adjusting to audit                                                 23,043
       Internal Service Charges                            0                   0               0                 330             0              0
       Allocations of Expense                        208,892             228,146         242,793             174,785         +3,961       246,754
       Budget Amendment                              227,559
Total Expenditures/Expenses
   before Depreciation                            19,595,299           5,927,148      22,558,371            6,270,069     -3,900,061   18,658,310

Depreciation/Other Non-Cash Exp                      636,851             690,000         656,384             488,706        +55,000       711,384

Total Physical Environment                        20,232,150           6,617,148      23,214,755            6,758,775     -3,845,061   19,369,694

                                                                                                          Percent Change
Physical Environment Departments                                                                        FY 07'08 to FY 08'09
 Water Division                 536-100     Ut Billing/Cust Svc       536-600                       Personnel                +8.4%
 Sewer Division                 536-200     Depreciation              536-800                       Operating                -2.3%
 Reuse Division                 536-300     Water Capital             536-900                       Capital Outlay          -21.7%
 Utilities Administration       536-400     Reuse Capital             536-930
                                            Sewer Capital             536-950                       Total                   -17.3%




                      ___________________________________________________________________________________________________________________
                                                                           page 152
CITY OF LAKE WALES                             UTILITY SYSTEM FUND 403                                                  9/23/2008
2008-2009 ANNUAL BUDGET                        Function 530 - PHYSICAL ENVIRONMENT                               UTILITIES ADMIN
ADOPTED - ORDINANCE 2008-34                    Activity 536 - COMBINED WATER/SEWER                         GOALS & OBJECTIVES




Utilities Department
Utilities Administration

Utilities Administration is responsible for planning and supervising the operations of the water and
reclaimed water divisions, planning and securing funding for capital expansion of the utilities system,
reviewing development plans and inspecting construction to ensure the integrity of the system.


FY 08'09 GOALS & OBJECTIVES
Goal: Provide timely engineering support for city departments.
Objectives:
  M Update base maps for city limits and utility service areas.
  M Research and acquire easements and necessary permits for city utilities.
  M Catalog as-built records.

Goal: Review and process construction plans in a prompt and efficient manner.
Objectives:
  M Develop and implement a review process for all developer projects.
  M Coordinate service needs with field staff.
  M Maintain and update construction standards.
  M Track all plan review and construction inspection hours by city staff.

Goal: Monitor and inspect construction to ensure compliance.
Objectives:
  M Ensure all new site work meets city standards.
  M Ascertain all testing has been performed correctly and meets all standards.
  M Ensure all required permits have been obtained by developers.
  M Ensure NPDES reporting and compliance.



PERFORMANCE MEASURES                                                                                                 *YTD 8/31/08

                                                            2003/04        2004/05       2005/06        2006/07        2007/08
     Inspections (hours)                                      214          1,784           805            896           743
     Locates                                                 1,779         2,498          4,067          2,554         4,860
     Requests for information                                  23            94             90             65            45
     Site plans reviewed                                       48            57             89             76            67
     Employee Safety (all divisions combined)
        Preventable Accidents                                  4              0              3             4              1
        Non-preventable Accidents                              4              4              5             1              2
        Vehicle Accidents                                      4              3              4             3              1
        Workers' Comp Injuries                                 4              1              4             2              2




      ________________________________________________________________________________________________________________________
                                                               page 153
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                                                   9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                                            UTILITIES ADMIN
ADOPTED - ORDINANCE 2008-34                                 Activity 536 - COMBINED WATER/SEWER                                         OPERATING BUDGET



403-536-400 UTILITIES ADMIN                                 EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                  06'07        9/30/07      07'08      6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL      BUDGET          YTD     Change               DESCRIPTION

Personal Services
112-000 Regular Salaries                        189,995      192,119      253,838     174,383       -4,619   249,219   Regular Salaries
113-700 Cell Phone Allowance                        455          717          655         630                    910   Cell Phone Allowance
114-000 Overtime                                    515        1,305        2,020       1,313        +20       2,040   Overtime
116-000 Compensated Absences Accr                     0        8,520            0                 +8,605       8,605   Compensated Absences Accr
121-000 F.I.C.A. Taxes                           14,608       14,281       16,967      12,124     +2,982      19,949   F.I.C.A. Taxes
122-100 Retirement - General Pension              9,492       10,122       16,319      12,519       +175      16,494   Retirement - General Pension
123-100 Life Insurance                              646          468          746         573       +105         851   Life Insurance
123-200 Health Insurance                         32,880       42,268       33,780      25,335     +1,482      35,262   Health Insurance
124-000 Workers' Compensation                     1,834        1,284        4,191       3,143     +3,476       7,667   Workers' Compensation
125-000 Unemployment Compensation                              7,150
Subtotal: Personal Services                     250,425      278,234      328,516     230,020     +12,481    340,997 Subtotal: Personal Services

         PERSONNEL SCHEDULE                                  Number      Paygrade     Annual                 ACTUAL
         Utilities Director                                    1.0         208         70,177                 70,177
         Assistant Utilities Director                          1.0         206         56,417                 56,417
         Utilities Project Supervisor                          1.0         203         47,039                 47,039
         Administrative Assistant                              1.0         114         26,852                 26,852
         Permit Specialist                                     1.0         114         24,200                 24,200
         Utilities Locator/Inspector                           1.0         112         24,534                 24,534
                                          Total Positions      6.0               Total Salaries              249,219




403-536-400 UTILITIES ADMIN                                 EXPENDITURE HISTORY                                        FY08'09 BUDGET
                                                  06'07        9/30/07      07'08      6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL      BUDGET          YTD     Change               DESCRIPTION

Operating Expenses
331-100 Prof Serv - Engineer                       3,000       45,893       6,720        6,160     -5,720      1,000   Prof Serv - Engineer
331-300 Prof Serv - Legal                                      11,373                      661                     0   Prof Serv - Legal
331-900 Prof Serv - Other                         1,000        43,658       1,000                  -1,000          0   Prof Serv - Other
332-100 Annual Audit & Internal Control          24,150        23,725      24,150      24,150          0      24,150   Annual Audit & Internal Control
334-004 Contract Services - Inspection           31,261        31,108      31,264       1,125                      0   Contract Services - Inspection
334-900 Contract Services - Other                     0            65           0                      0           0   Contract Services - Other
340-240 Lodging & Meals                             600            55           0                      0           0   Lodging & Meals
341-400 Freight                                      50                        50                     -50          0   Freight
346-150 M&R Equipment                               100                       100                   -100           0   M&R Equipment
347-200 Printing - Forms                            500                       500                   -500           0   Printing - Forms
347-300 Printing - Codes                              0                         0                      0           0   Printing - Codes
347-900 Printing - Other                            250          228          250          16       0            250   Printing - Other
349-130 General Administrative Chg              369,331      369,331      377,508     283,131 +18,460        395,968   General Administrative Chg
349-200 Bad Debt Expense                              0                         0                      0           0   Bad Debt Expense
349-420 Recording Fees                                0           367         400         250          0         400   Recording Fees
349-600 Legal Advertising                             0                         0                      0           0   Legal Advertising
349-701 Fire Assessment                                                                                                Fire Assessment
349-900 Other Miscellaneous Chgs                     600                      400         103       -400           0   Other Miscellaneous Chgs
352-001 Operating Supplies - Furniture               600                        0                      0           0   Operating Supplies - Furniture
352-500 Operating Supplies - Tools                   100                      100           45         0         100   Operating Supplies - Tools
352-600 Operating Supplies - Uniforms                150                      150                     -50        100   Operating Supplies - Uniforms
352-900 Operating Supplies - Misc                    315          256         315            3      -315           0   Operating Supplies - Misc
354-100 Books & Subscriptions                        200                        0                      0           0   Books & Subscriptions
354-200 Memberships                                  640                      300                   -300           0   Memberships
354-300 Training and Education                     3,050          246       1,500                  -1,000        500   Training and Education
354-600 Tuition Aid                                  500        5,250       3,468        5,101     -3,468          0   Tuition Aid
431-134 Prof Servs - HR                              200                        0           28         0           0   Prof Servs - HR
434-134 Contract Servs - HR                          200                        0                      0           0   Contract Servs - HR
449-134 Advertising - HR                             500        1,405           0                      0           0   Advertising - HR
446-191 M&R Fleet                                  1,300                    1,000         760          0       1,000   M&R Fleet
452-191 Operating Supplies - Veh/Equip                25          316          50          96       +150         200   Operating Supplies - Veh/Equip



                      ___________________________________________________________________________________________________________________
                                                                              page 154
CITY OF LAKE WALES                                        UTILITY SYSTEM FUND 403                                                                9/23/2008
2008-2009 ANNUAL BUDGET                                   Function 530 - PHYSICAL ENVIRONMENT                                           UTILITIES ADMIN
ADOPTED - ORDINANCE 2008-34                               Activity 536 - COMBINED WATER/SEWER                                        OPERATING BUDGET



403-536-400 UTILITIES ADMIN                               EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                06'07        9/30/07     07'08       6/30/08
CLASSIFICATION                                BUDGET        ACTUAL     BUDGET           YTD    Change               DESCRIPTION

452-291 Operating Supplies - Fuel                1,429          193      1,000          646      +200       1,200   Operating Supplies - Fuel
434-193 Contract Services - IS                   1,206        1,100      1,206        1,100         0       1,206   Contract Services - IS
441-193 Postage                                    350          580        615          299      -223         392   Postage
441-293 Telecommunications                       1,721        1,161      1,742          693      -496       1,246   Telecommunications
444-193 Leases - Copier                          1,130          753        911          607         0         911   Leases - Copier
444-293 Leases - Other IS                          100           55        189           41        -33        156   Leases - Other IS
446-293 M&R - Radios                                                                             +300         300   M&R - Radios
446-193 M&R - Computers/Printers                   125                                              0               M&R - Computers/Printers
446-393 M&R - Other IS                           2,208        2,568       190                      -47        143   M&R - Other IS
449-193 Copier Metering Chgs                       431          665       500            315        0         500   Copier Metering Chgs
452-193 Operating Supplies - Printer             1,000        1,153       102                    +258         360   Operating Supplies - Printer
452-293 Operating Supplies - Software            3,292        3,661         0                       0           0   Operating Supplies - Software
452-393 Operating Supplies - Other IS              293          395       120             16      +80         200   Operating Supplies - Other IS
452-493 Operating Equipment - IS                 6,300        5,643         0                       0           0   Operating Equipment - IS
451-196 Paper Supplies                             200          597       600            472     -200         400   Paper Supplies
452-196 Operating Supplies - Office                900          505       650            390     -350         300   Operating Supplies - Office
         adjusting to audit/financials                       23,043         0            330        0

Subtotal: Operating Expenses                   459,307     575,348     457,050     326,538     -26,068    430,982 Subtotal: Operating Expenses

Capital Outlay
664-990 C/O Other Equipment                           0                     0            119        0           0 C/O Other Equipment
664-920 C/O Tools                                                         780            780                      C/O Tools
Subtotal: Capital Outlay                              0           0       780            899     -780           0 Subtotal: Capital Outlay

Subtotal before Allocations                    709,732     853,582     786,346     557,457      -14,367   771,979 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                           0          290        189          156      +199         388   Labor Chgs - Fleet
912-193 Labor Chgs - IS                          1,612        1,769      1,532          900      +457       1,989   Labor Chgs - IS
945-195 Insurance - Casualty & Liability         7,411        7,762      8,323        6,242      +839       9,162   Insurance - Casualty & Liability
999-150 Alloc to Planning & Dev (Dev Insp)           0       -9,324    -22,500      -16,875               -22,500   Alloc to Planning & Dev (Dev Insp)
999-514 Alloc from Human Resources               3,122        3,122      4,421        3,316      -103       4,318   Alloc from Human Resources
999-519 Alloc from Municipal Adm Bldg            9,243        9,243      8,591        6,443      -279       8,312   Alloc from Municipal Adm Bldg
Subtotal: Allocations of Expense                21,388       12,862       556            182    +1,114      1,670 Subtotal: Allocations of Expense
Summary Amendment Ord 2007-57                   12,600

TOTAL EXPENDITURES                             743,720     866,444     786,902     557,639     -13,253    773,649 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                                                                                   Percent Change
                                                                                 FY 07'08 to FY 08'09

                                                                                 Personnel     +3.8%
                                                                                 Operating     -5.7%
                                                                                 Cap Outlay

                                                                                 TOTAL          -1.7%




                     ___________________________________________________________________________________________________________________
                                                                          page 155
CITY OF LAKE WALES                                        UTILITY SYSTEM FUND 403                                                                  9/23/2008
2008-2009 ANNUAL BUDGET                                   Function 530 - PHYSICAL ENVIRONMENT                                        UTILITY OPERATIONS
ADOPTED - ORDINANCE 2008-34                               Activity 536 - COMBINED WATER/SEWER                                         PERSONNEL BUDGET



403-536-000 UTILITY OPS PERSONNEL                         EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                06'07        9/30/07      07'08       6/30/08
CLASSIFICATION                                BUDGET        ACTUAL      BUDGET           YTD    Change                 DESCRIPTION

Personal Services
112-000 Regular Salaries                       536,399     515,759      496,212     399,746 +88,434         584,646    Regular Salaries
113-700 Cell Phone Allowance                         0       1,312        1,365       1,540     +455          1,820    Cell Phone Allowance
114-100 Overtime - Regular                      55,312      86,058      105,198      73,352   +698          105,896    Overtime - Regular
114-200 Overtime - Pager                        29,870      30,820       34,560      24,933   +346           34,906    Overtime - Pager
116-000 Compensated Absences Accr                    0       4,588            0           0 +11,374          11,374    Compensated Absences Accr
121-000 F.I.C.A. Taxes                          47,551      48,726       55,912      39,135   +596           56,508    F.I.C.A. Taxes
122-100 Retirement - General Pension            30,891      30,704       48,215      35,294  -1,499          46,716    Retirement - General Pension
123-100 Life Insurance                           1,832         999        1,934       1,244     +57           1,991    Life Insurance
123-200 Health Insurance                       151,909     190,112      128,364      88,954 -16,701         111,663    Health Insurance
124-000 Workers' Compensation                   57,250      40,070       66,302      49,727 +12,221          78,523    Workers' Compensation
125-000 Unemployment Compensation                    0           0            0           0                       0
Subtotal: Personal Services                    911,014     949,148      938,062     713,925     +95,981    1,034,043 Subtotal: Personal Services



         PERSONNEL SCHEDULE                                Number      Paygrade      Annual                 ACTUAL
         Chief Water Operator                                1.0        119A          49,569                  49,569
         Water Maintenance Supervisor                        1.0         119          49,465                  49,465
         Meter Supervisor                                    1.0         119          37,835                  37,835
         Wastewater Maintenance Supervisor                   1.0         119          45,289                  45,289
         Lead Plant Operator                                 1.0         117          36,832                  36,832
         Lead Water Tech                                     1.0         117          31,153                  31,153
         Lead WW Tech                                        1.0         117          28,877                  28,877
         Lead Reuse Tech                                     1.0         117          28,543                  28,543
         Plant Operator                                      1.0         115          37,236                  37,236
         Plant Operator                                      1.0         115          22,926                  22,926
         Plant Operator                                      1.0         115          22,926                  22,926
         Plant Operator Trainee                              1.0         111          28,543                  28,543
         System Tech                                         1.0         111          27,624                  27,624
         Plant Operator Trainee                              1.0         111          25,411                  25,411
         System Tech                                         1.0         111          25,327                  25,327
         System Tech                                         1.0         111          23,260                  23,260
         System Tech                                         1.0         111          22,864                  22,864
         System Tech                                         1.0         111          19,585                  19,585
         Meter Reader                                        1.0         110          21,381                  21,381
                                        Total Positions     19.0               Total Salaries               584,646




Subtotal before Allocations                    911,014     949,148      938,062     713,925     +95,981    1,034,043 Subtotal before Allocations

Allocations of Expense
999-514 Alloc from Human Resources              15,612       15,612      17,682       13,262                  13,675 Alloc from Human Resources


Subtotal: Allocations of Expense                15,612       15,612      17,682       13,262      -4,007      13,675 Subtotal: Allocations of Expense



TOTAL EXPENDITURES                             926,626     964,760      955,744     727,187     +91,974    1,047,718 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                                                                                    Percent Change
                                                                                  FY 07'08 to FY 08'09

                                                                                  Personnel     +10.2%



                                                                                  TOTAL          +9.6%




                    ___________________________________________________________________________________________________________________
                                                                            page 156
CITY OF LAKE WALES                             UTILITY SYSTEM FUND 403                                                     9/23/2008
2008-2009 ANNUAL BUDGET                        Function 530 - PHYSICAL ENVIRONMENT                                WATER DIVISION
ADOPTED - ORDINANCE 2008-34                    Activity 536 - COMBINED WATER/SEWER                            GOALS & OBJECTIVES




Utilities Department
Water Division
The City of Lake Wales currently provides water service to more than 20,000 residents. The service area
consists of 20 square miles, of which 18.6 are inside the City's corporate limits. The City's water system
consists of two major components: (1) water supply, storage and treatment facilities and (2) water distribution
facilities. The Water Division operates three major water plants and two small satellite facilities with a total
rated capacity of 18 million gallons per day and an actual treated flow averaging 2.9 million gallons per day.
The water distribution system is composed of approximately 85 miles of piping ranging from six to sixteen
inches in diameter with approximately 85 miles of smaller pipe.

RESPONSIBILITIES
Treatment                                                                  Distribution
Maintain water quality                                                     Install and maintain water mains
Monitor plants and wells                                                   Install, read and maintain water meters
Perform preventive maintenance                                             Maintain fire hydrants

FY 08'09 GOALS & OBJECTIVES
Goal: Develop and implement a radio read meter program.
Objectives:
  M Evaluate system to identify priority areas to continue retrofit.
  M Install new meters with radio read devices in new subdivisions.

Goal: Upgrade, repair, test and maintain meters, service lines and mains.
Objectives:
  M Initiate program to replace outdated water meters.
  M Develop a standard cost schedule to set all meters to eliminate need for field evaluations.
  M Review and update water distribution maps.
  M Continue with the Phase 2 & 3 of the Downtown water main extension.

Goal: Operate and maintain the water system to provide sufficient flows at fire hydrants.
Objectives:
  M Perform annual fire hydrant audit.
  M Repair and replace hydrants as needed.
  M Develop and implement a record keeping process of all testing and maintenance done on fire hydrants.
  M Contine to identify and remnove old asbestos water line and replace with approved materials.

Goal: Implement Beneficial Reuse Program.
Objectives:
  M Provide reuse to Lake Wales Country Club.
  M Devise and implement reuse systems inspection procedures.

PERFORMANCE HIGHLIGHTS
  M Met all requirements of the Southwest Florida Water Management District, Department of
    Environmental Regulation and the Polk County Health Department.
  M Assisted in the completion of the Water Master Plan.
  M Began removal of old asbestos line.


      ________________________________________________________________________________________________________________________
                                                               page 157
CITY OF LAKE WALES                             UTILITY SYSTEM FUND 403                                                     9/23/2008
2008-2009 ANNUAL BUDGET                        Function 530 - PHYSICAL ENVIRONMENT                                WATER DIVISION
ADOPTED - ORDINANCE 2008-34                    Activity 536 - COMBINED WATER/SEWER                            GOALS & OBJECTIVES




Utilities Department
Water Division
  M Began construction of the Downtown water line extension.

PERFORMANCE MEASURES                                                                                     *YTD 8/31/08

                                                 2003/04       2004/05        2005/06       2006/07        2007/08
     Well field samples                             87            86            61             62            79
     Distribution samples                          297           298           198            226           424
     Water quality analysis                       2,871          869           505           2,122         4,131
     Meters read (total)                         91,936        98,069         64,898        76,557        117,216
     Leaks repaired                                392           398           194            228           351
     Meters maintained                             982          1163           704            872          1103
     Meters tested                                  51            19            11             30            60
     New services                                  511           535           257            135           101
     Hydrants tested                               433           531             3              9            72
     Hydrants repaired                               3             6             4             15            20
     Employee Safety
       Preventable Accidents                        2             0              1              3             1
       Non-preventable Accidents                    4             3              2              1             2
       Vehicle Accidents                            2             2              1              2             1
       Workers' Comp Injuries                       4             1              2              2             2




      ________________________________________________________________________________________________________________________
                                                               page 158
CITY OF LAKE WALES                                        UTILITY SYSTEM FUND 403                                                               9/23/2008
2008-2009 ANNUAL BUDGET                                   Function 530 - PHYSICAL ENVIRONMENT                                  WATER OPERATIONS
ADOPTED - ORDINANCE 2008-34                               Activity 536 - COMBINED WATER/SEWER                                      OPERATING BUDGET



403-536-100 WATER OPERATIONS                              EXPENDITURE HISTORY                                    FY08'09 BUDGET
                                                 06'07       9/30/07     07'08     6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL     BUDGET         YTD     Change             DESCRIPTION

Operating Expenses
331-100 Prof Serv - Engineering                 10,000        5,250     65,546     57,681     -35,546    30,000 Prof Serv - Engineering
331-102 Prof Svc - Regional Water Plan                        9,016                                0             Prof Svc - Regional Water Plan
331-320 Prof Serv - Legal, Non-retainer           1,500       4,674      3,500        1,705    -2,000     1,500 Prof Serv - Legal, Non-retainer
331-900 Prof Serv - Other                             0       2,080      7,000        1,678    -7,000          0 Prof Serv - Other
334-007 Contract Services - Laboratory            8,300       5,216     10,000        6,367    -5,000     5,000 Contract Services - Laboratory
334-008 Contract Services - Meter Calibr          9,315         860      4,200                 -1,200     3,000 Contract Services - Meter Calibr
334-900 Contract Services - Other                 4,500      16,128     10,000        3,223    -5,000     5,000 Contract Services - Other
340-240 Lodging & Meals                           1,500         944          0                +1,500      1,500 Lodging & Meals
341-400 Freight                                     800          31        800         259      -200        600 Freight
343-101 Electricity - Utility Systems          160,000     122,053     168,000    102,226     -18,000   150,000 Electricity - Utility Systems
343-102 Electricty - Bldgs                          400                      0                     0           0 Electricty - Bldgs
343-200 Water & Sewer                             1,200       4,521      1,200        5,454   +4,800      6,000 Water & Sewer
346-150 M&R Equipment                               500         276      1,500         487         0      1,500 M&R Equipment
346-201 M&R Streets & Alleys                        500         318      5,000        2,061    -3,000     2,000 M&R Streets & Alleys
346-220 M&R Meters/Change-outs                  34,500       42,718    100,000    110,486 +160,000      260,000 M&R Meters/Change-outs
346-230 M&R Backflows                                 0                      0        2,322        0           0 M&R Backflows
346-240 M&R Treatment Plants                    75,000       69,384    110,000     96,173     -30,000    80,000 M&R Treatment Plants
346-241 M&R Storage Tanks                      100,000     114,967     110,000     17,881     -45,000    65,000 M&R Storage Tanks
346-250 M&R Water Lines                         45,000       67,159    100,000     57,391     -35,000    65,000 M&R Water Lines
346-502 M&R Generators                            4,000      10,363                   4,490   +8,000      8,000 M&R Generators
347-200 Printing - Forms                            200                    200                     0        200 Printing - Forms
347-900 Printing - Other                            300       1,000      1,500                     0      1,500 Printing - Other
349-410 Permitting                                1,500         475        500        1,400   +1,000      1,500 Permitting
349-420 Recording Fees                                           10                     44      +200        200 Recording Fees
349-490 Other Fees - Licenses, Certif               500         250        100                +1,800      1,900 Other Fees - Licenses, Certif
349-600 Legal Advertising                           500         497        250        1,350     +550        800 Legal Advertising
349-700 Taxes & Assessments                         200                    200                  -200           0 Taxes & Assessments
349-900 Other Miscellaneous Chgs                    500          71          0          19         0           0 Other Miscellaneous Chgs
352-001 Operating Supplies - Furniture                0                      0                     0           0 Operating Supplies - Furniture
352-003 Operating Supplies - Safety               1,500       2,758      1,500         488         0      1,500 Operating Supplies - Safety
352-050 Operating Supplies - Equipment            1,500       1,229      1,500         902      +500      2,000 Operating Supplies - Equipment
352-500 Operating Supplies - Tools                2,000       1,441      2,000         174    +1,000      3,000 Operating Supplies - Tools
352-600 Operating Supplies - Uniforms               450         702        800         760      +700      1,500 Operating Supplies - Uniforms
352-800 Operating Supplies - Chemicals          14,200       15,127     27,500     19,280 +20,300        47,800 Operating Supplies - Chemicals
352-900 Operating Supplies - Misc                 2,350       3,293      4,000        2,927        0      4,000 Operating Supplies - Misc
354-200 Memberships                               1,250         200      1,250                    -50     1,200 Memberships
354-300 Training and Education                    1,000         865      1,000        1,628   +1,000      2,000 Training and Education
354-600 Tuition Aid                               1,000           0      1,000                 -1,000          0 Tuition Aid
431-134 Prof Servs - HR                             200         639        400         317      +400        800 Prof Servs - HR
434-134 Contract Services - HR                      500         204        200          99         0        200 Contract Services - HR
449-134 Advertising - HR                                                   100                     0        100 Advertising - HR
446-191 M&R Fleet                                 9,000      14,295     15,000        8,930    -2,000    13,000 M&R Fleet
452-191 Operating Supplies - Veh/Equip            1,800       2,227      1,800        2,632   +1,800      3,600 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel               30,433       29,347     30,000     27,870 +23,670        53,670 Operating Supplies - Fuel
452-491 Operating Supplies - Generators                                  3,815        1,363     -815      3,000 Operating Supplies - Generators
434-192 Contract Servs - Facilities                   0                      0                     0           0 Contract Servs - Facilities
446-192 M&R - Facilities                          2,500      30,180      2,000          82     -1,000     1,000 M&R - Facilities
452-192 Operating Supplies - Janitorial              75          57        100          20      +100        200 Operating Supplies - Janitorial
452-292 Operating Supplies - Bldg Other             250         272        400         152         0        400 Operating Supplies - Bldg Other
434-193 Contract Services - IS                    3,500         700      4,200         700     -3,200     1,000 Contract Services - IS
441-193 Postage                                   1,557       1,507      1,659         660       +91      1,750 Postage



                      ___________________________________________________________________________________________________________________
                                                                           page 159
CITY OF LAKE WALES                                       UTILITY SYSTEM FUND 403                                                                    9/23/2008
2008-2009 ANNUAL BUDGET                                  Function 530 - PHYSICAL ENVIRONMENT                                       WATER OPERATIONS
ADOPTED - ORDINANCE 2008-34                              Activity 536 - COMBINED WATER/SEWER                                           OPERATING BUDGET



403-536-100 WATER OPERATIONS                             EXPENDITURE HISTORY                                          FY08'09 BUDGET
                                                06'07       9/30/07      07'08       6/30/08
CLASSIFICATION                                BUDGET       ACTUAL      BUDGET           YTD       Change              DESCRIPTION

441-293 Telecommunications                       4,746       3,820       6,719        2,655        -1,909      4,810 Telecommunications
444-193 Leases - Copier                              0                      0                          0           0 Leases - Copier
444-293 Leases - Other IS                           16          17         18                13     +353         371 Leases - Other IS
446-193 M&R - Computers/Printers                    66                                                 0              M&R - Computers/Printers
446-293 M&R - Radios                                           222       1,000                      -700         300 M&R - Radios
446-393 M&R - Other IS                               0                    143                          0         143 M&R - Other IS
449-193 Copier Metering Chgs                       355         294        250            137        -250           0 Copier Metering Chgs
452-193 Operating Supplies - Printer               102          41        102                       +102         204 Operating Supplies - Printer
452-293 Operating Supplies - Software              646         125          0                          0           0 Operating Supplies - Software
452-393 Operating Supplies - Other IS              419         524        100                81     +100         200 Operating Supplies - Other IS
452-493 Operating Equipment - IS                   700                      0                     +1,500       1,500 Operating Equipment - IS
444-196 Leases & Rentals - Uniforms                  0                      0                          0           0 Leases & Rentals - Uniforms
451-196 Paper Supplies                             150          83        150                45        0         150 Paper Supplies
452-196 Operating Supplies - Office                125         121        225            180           0         225 Operating Supplies - Office
Subtotal: Operating Expenses                  543,105     588,551      808,427     544,792        +31,396    839,823 Subtotal: Operating Expenses

Subtotal before Allocations                   543,105     588,551      808,427     544,792        +31,396    839,823 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                       4,314       8,259      18,400        8,958        -7,373     11,027 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                  3,273       4,793       1,511        1,146       +3,120       4,631 Labor Chgs - Facilities
912-193 Labor Chgs - IS                          1,055         855        974            742         -12         962 Labor Chgs - IS
945-195 Insurance - Casualty & Liability       68,014       71,620      75,669       56,935       +7,393      83,062 Insurance - Casualty & Liability
999-541 Alloc from Streets Div                                                        1,340                           Alloc from Streets Div
999-519 Alloc from Municipal Adm Bldg            1,939       1,939       1,521        1,141          -49       1,472 Alloc from Municipal Adm Bldg
Subtotal: Allocations of Expense               78,595       87,466      98,075       70,262       +3,079     101,154 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                  52,047

TOTAL EXPENDITURES                            673,747     676,017      906,502     615,054         +34,475   940,977 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                        Percent Change
                                                                                 FY 07'08 to FY 08'09


                                                                                 Operating        +3.9%

                                                                                 TOTAL            +3.8%




                    ___________________________________________________________________________________________________________________
                                                                           page 160
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                        9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                 WASTEWATER DIV
ADOPTED - ORDINANCE 2008-34                                 Activity 536 - COMBINED WATER/SEWER               GOALS & OBJECTIVES




Utilities Department
Wastewater Division
The Wastewater Division is responsible for providing the proper conveyance, treatment, and reclamation of
wastewater within the City's utility service area. The Division is also responsible for meeting all regulatory
agency requirements and protecting the environment. In addition, the division is responsible for the collection
and conveyance of stormwater.


RESPONSIBILITIES
Treatment                                                                  Collection
Maintain proper treatment levels                                           Maintain lift stations
Perform preventive maintenance                                             Repair system infrastructure
                                                                           Maintain collection system


FY 08'09 GOALS & OBJECTIVES
Goal: Meet or exceed all requirements of regulatory agencies.
Objectives:
  M Operate and maintain all wastewater treatment facilities to exceed regulatory requirements of
     Florida Department of Environmental Protection.
  M Perform laboratory sampling and analysis that meet regulatory requirements for operational controls.
  M Complete monthly, quarterly and annual reports as required.

Goal: Provide proper treatment and reclamation in a cost-effective manner.
Objectives:
  M Perform preventive maintenance on all equipment per schedules.
  M Repair and replace equipment as needed.
  M Maintain and update standard operating procedures.

Goal:Operate and maintain an efficient and trouble-free collection system.
Objectives:
  M Promote and maintain wastewater lift stations to increase efficiency.
  M Continue use of Hydromatic and EMU pumps and DFS controls for ease of repair and maintenance.
  M Monitor line pressure and electricity use at all lift stations.
  M Monitor system 24 hours per day.
  M Continue training to insure all collection personnel have a least a class C license.

Goal:Operate and maintain wastewater collection system to minimize sewer overflows.
Objectives:
  M Address and effectively correct all serious system problems in order of priority including
     pipeline failures, force main breaks, grease and odor problems.
  M Continue system line cleaning and line tv-ing.




      ________________________________________________________________________________________________________________________
                                                               page 161
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                        9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                     WASTEWATER DIV
ADOPTED - ORDINANCE 2008-34                                 Activity 536 - COMBINED WATER/SEWER                 GOALS & OBJECTIVES




Utilities Department
Wastewater Division

Goal: Operate and maintain stormwater collection system.
Objectives:
  M Identify, catalog and correct all serious system problems.
  M Clean and inspect stormwater inlets and piping.


PERFORMANCE HIGHLIGHTS
  M   Maintained operation of the wastewater plant with no major non-compliance issues.
  M   Met 90% of all limits for effulent discharge standards.
  M   Met standards for groundwater monitoring well requirements.
  M   Rehabilitated four older lift stations.
  M   Added four new lift stations.


PERFORMANCE MEASURES                                                                     update thru 9/30   *YTD 8/31/08

                                                 2003/04       2004/05        2005/06       2006/07          2007/08
      CBOD limits met                             100%          100%          100%          100%             100%
      TSS limits met                              100%          100%           90%           95%             100%
      Samples analyzed                            9,792         9,792         5,712          6,000            4,500
      Monitoring wells sampled (annual)             26            48            24             48               48
      Fecal Coliform limits met                   100%          100%           98%           98%             100%
      Effluent discharge limits met               100%           98%           98%           98%              98%
      Number of lift stations                       32            34            35             39               39
      Sewer overflows                                2             8             4              3                7
      Repair of gravity lines (locations)           15            25            13              9               10
      Customer complaints                           20            18            22             17               15
      Lift station alarms                          100           105            88             96               93
      Power sewer alarms                             1             0             1              1                3
      Sewer line cleaning (feet) +/-              1,000         2,000         1,500         40,000           32,478
      Sewer line televised (feet) +/-              705           200           150          40,000            2,969
      Manhole inspections                            5             7             3              5                9
      Employee Safety
         Preventable Accidents                      2             0              2              1               0
         Non-preventable Accidents                  0             1              3              0               0
         Vehicle Accidents                          2             0              3              1               0
         Workers' Comp Injuries                     0             1              2              0               0




      ________________________________________________________________________________________________________________________
                                                               page 162
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                                             9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                        WASTEWATER OPERATIONS
ADOPTED - ORDINANCE 2008-34                                 Activity 536 - COMBINED WATER/SEWER                                    OPERATING BUDGET



403-536-200 WASTEWATER OPERATIONS                           EXPENDITURE HISTORY                                    FY08'09 BUDGET
                                                    06'07      9/30/07     07'08    6/30/08
CLASSIFICATION                                    BUDGET      ACTUAL     BUDGET        YTD     Change              DESCRIPTION

Operating Expenses
331-100 Prof Serv - Engineering                     5,250     45,965      25,000    75,982     -18,000     7,000   Prof Serv - Engineering
331-320 Prof Serv - Legal, Non-retainer            10,000     16,284      10,000     1,952     -10,000         0   Prof Serv - Legal, Non-retainer
331-321 Prof Serv - Legal, Specialist                         39,850      50,000    65,585     -40,000    10,000   Prof Serv - Legal, Specialist
331-900 Prof Serv - Other                               0      2,100           0                    0          0   Prof Serv - Other
334-001 Contract Srv - Waste Disp                   3,000     20,016       5,000     7,504 +20,000        25,000   Contract Srv - Waste Disp
334-007 Contract Srv - Laboratory                  30,000     11,053      40,000    18,326       0        40,000   Contract Srv - Laboratory
334-008 Contract Srv - Meter Calibr                 3,000        544       5,000                -3,000     2,000   Contract Srv - Meter Calibr
334-009 Contract Srv - Sludge                     264,761    158,785      75,000    84,070 +50,000       125,000   Contract Srv - Sludge
334-010 Contract Srv - Lift Stn Monitoring              0      4,500           0                    0          0   Contract Srv - Lift Stn Monitoring
334-200 Contract Srv - Bldg Maint                                              0                    0          0   Contract Srv - Bldg Maint
334-240 Contract Srv - Infiltration & Intrusion    80,000      52,128     80,000    48,682     -80,000         0   Contract Srv - Infiltration & Intrusion
334-600 Contract Srv - Mowing                                      76          0                                   Contract Srv - Mowing
334-900 Contract Services - Other                   2,650      13,375      7,805       5,711   +2,195     10,000   Contract Services - Other
340-240 Lodging & Meals                             3,000                      0                    0          0   Lodging & Meals
341-400 Freight                                       170          32      1,000        185      +500      1,500   Freight
341-900 Other Communication                         1,200                  1,200                -1,200         0   Other Communication
343-101 Electricity - Utility Systems             175,000    179,263     195,000   116,572     -30,000   165,000   Electricity - Utility Systems
343-102 Electricty - Bldgs                            900        235         500       176          0        500   Electricty - Bldgs
343-200 Water                                         700        875         700     3,643     +2,800      3,500   Water
344-201 Leases - Easement                           1,350                  5,000                    0      5,000   Leases - Easement
344-400 Leases - Equipment                            300                    300                 -300          0   Leases - Equipment
346-150 M&R Equipment                               1,500      1,755       1,500        702      +500      2,000   M&R Equipment
346-151 M&R Copiers                                              862                                               M&R Copiers
346-201 M&R Streets & Alleys                          500        122       5,000       482  -3,000         2,000   M&R Streets & Alleys
346-202 M&R Lines & Mains                           1,000      8,854      35,000       502 +45,000        80,000   M&R Lines & Mains
346-240 M&R Treatment Plants                       77,300    111,947      75,000    43,689       0        75,000   M&R Treatment Plants
346-243 M&R Site Lighting                               0                      0                    0          0   M&R Site Lighting
346-290 M&R Systems Miscellaneous                  62,000      75,728     70,000    16,349     -15,000    55,000   M&R Systems Miscellaneous
346-334 M&R Manholes                                    0           0     10,000    27,333          0     10,000   M&R Manholes
346-409 M&R Radios                                    135         135      3,000                    0      3,000   M&R Radios
346-411 M&R Telemetry                               9,000       5,457      9,000       2,466    -4,000     5,000   M&R Telemetry
346-502 M&R Generators                              8,100      18,088          0               +5,000      5,000   M&R Generators
346-900 M&R Miscellaneous                           2,600       3,109      2,600       1,234    -2,400       200   M&R Miscellaneous
347-200 Printing - Forms                            1,000         538      1,000          31     -500        500   Printing - Forms
349-410 Permitting                                  1,000                  1,000                 -500        500   Permitting
349-490 Other Fees - Licenses/Certif                  450                    450                    0        450   Other Fees - Licenses/Certif
349-600 Legal Advertising                           2,200         457      2,200         369    -1,200     1,000   Legal Advertising
349-700 Taxes & Assessments                            57                     57       1,229        0         57   Taxes & Assessments
349-900 Other Miscellaneous Chgs                      700       1,013        500         108        0        500   Other Miscellaneous Chgs
352-001 Operating Supplies - Furniture                500         183          0                    0          0   Operating Supplies - Furniture
352-003 Operating Supplies - Safety                 1,800       1,220        500       156       0           500   Operating Supplies - Safety
352-050 Operating Supplies - Equipment              5,000       5,153      5,000     5,654  -2,000         3,000   Operating Supplies - Equipment
352-200 Operating Supplies - Lab                    3,600       3,192      3,600     3,597 +1,400          5,000   Operating Supplies - Lab
352-500 Operating Supplies - Tools                  3,000       3,718      2,000     1,973   +750          2,750   Operating Supplies - Tools
352-600 Operating Supplies - Uniforms               1,500         940      1,500       504       0         1,500   Operating Supplies - Uniforms
352-800 Operating Supplies - Chemicals             47,000      55,284     75,000    54,654 +55,000       130,000   Operating Supplies - Chemicals
352-900 Operating Supplies - Misc                   3,000       1,438      3,000     2,992       0         3,000   Operating Supplies - Misc
354-100 Books & Subscriptions                         300                      0                    0          0   Books & Subscriptions
354-200 Memberships                                   200         515        500         99         0        500   Memberships
354-300 Training and Education                      2,000       1,020      1,000        285    +1,000      2,000   Training and Education
354-600 Tuition Aid                                   500                    500                 -500          0   Tuition Aid
431-134 Prof Servs - HR                               300       1,174        300                    0        300   Prof Servs - HR
434-134 Contract Servs - HR                           215         367        215                    0        215   Contract Servs - HR
446-191 M&R Fleet                                   9,000      13,265     15,000       5,595    -5,000    10,000   M&R Fleet



                      ___________________________________________________________________________________________________________________
                                                                            page 163
CITY OF LAKE WALES                                        UTILITY SYSTEM FUND 403                                                                   9/23/2008
2008-2009 ANNUAL BUDGET                                   Function 530 - PHYSICAL ENVIRONMENT                               WASTEWATER OPERATIONS
ADOPTED - ORDINANCE 2008-34                               Activity 536 - COMBINED WATER/SEWER                                         OPERATING BUDGET



403-536-200 WASTEWATER OPERATIONS                         EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                                06'07        9/30/07     07'08       6/30/08
CLASSIFICATION                                BUDGET        ACTUAL     BUDGET           YTD      Change                 DESCRIPTION

452-191 Operating Supplies - Veh/Equip             800        1,144        800          195       0               800   Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel               35,368       23,455     30,000       25,085 +15,000            45,000   Operating Supplies - Fuel
452-491 Operating Supplies - Generators                                  2,725        4,260 +1,648              4,373   Operating Supplies - Generators
434-192 Contract Servs - Facilities                300        1,179        300          433       0               300   Contract Servs - Facilities
446-192 M&R - Facilities                         2,500                   1,000                        0         1,000   M&R - Facilities
452-192 Operating Supplies - Janitorial            800          540        800           464          0           800   Operating Supplies - Janitorial
452-292 Operating Supplies - Bldg Other            300           60        300                        0           300   Operating Supplies - Bldg Other
434-193 Contract Services - IS                       0          700        700          700           0           700   Contract Services - IS
441-193 Postage                                     75          381        250          574        +250           500   Postage
441-293 Telecommunications                       4,221        3,966      3,634        2,181        -134         3,500   Telecommunications
444-193 Leases - Copier                            390          392        390          260           0           390   Leases - Copier
444-293 Leases - Other IS                           21            1         77            1        +121           198   Leases - Other IS
446-193 M&R - Computers/Printers                    66                       0                        0                 M&R - Computers/Printers
446-293 M&R - Radios                                             76          0                     +300           300   M&R - Radios
446-393 M&R - Other IS                             332                     190                        0           190   M&R - Other IS
449-193 Copier Metering Chgs                       203          316        340           134          0           340   Copier Metering Chgs
452-193 Operating Supplies - Printer               250          381        102           622       +398           500   Operating Supplies - Printer
452-293 Operating Supplies - Software              432        2,525          0                        0             0   Operating Supplies - Software
452-393 Operating Supplies - Other IS              372          788         60           215       +140           200   Operating Supplies - Other IS
452-493 Operating Equipment - IS                   700        3,122          0                     +300           300   Operating Equipment - IS
451-196 Paper Supplies                             120          119        200            97       +300           500   Paper Supplies
452-196 Operating Supplies - Office                600          259        600           345       -100           500   Operating Supplies - Office

Subtotal: Operating Expenses                   874,588     900,019     868,395     633,957        -14,232    854,163 Subtotal: Operating Expenses

Grants & Aids
         Lake Belle Drainage Project                                   250,000                        0      250,000 Lake Belle Drainage Project

Subtotal: Grants & Aids                               0           0    250,000               0         0     250,000 Subtotal: Grants & Aids

Subtotal before Allocations                    874,588     900,019 1,118,395       633,957        -14,232   1,104,163 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                       4,840        4,221     11,056        3,909       -5,421        5,635 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                    840          722        726          498          -28          698 Labor Chgs - Facilities
912-193 Labor Chgs - IS                          1,284        1,222        955          868        +419         1,374 Labor Chgs - IS
999-541 Allocation from Streets Div                                                     296
945-195 Insurance - Casualty & Liability        81,412       85,397     91,916       68,968      +9,025      100,941 Insurance - Casualty & Liability
Subtotal: Allocations of Expense                88,376       91,562    104,653       74,539      +3,995      108,648 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                +139,000


TOTAL EXPENDITURES                           1,101,964     991,581 1,223,048       708,496       -10,237    1,212,811 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57               Percent Change
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                      FY 07'08 to FY 08'09
                                                                                 Operating        -1.6%

                                                                                 TOTAL            -0.8%




                    ___________________________________________________________________________________________________________________
                                                                          page 164
CITY OF LAKE WALES                                        UTILITY SYSTEM FUND 403                                                            9/23/2008
2008-2009 ANNUAL BUDGET                                   Function 530 - PHYSICAL ENVIRONMENT                                     REUSE OPERATIONS
ADOPTED - ORDINANCE 2008-34                               Activity 536 - COMBINED WATER/SEWER



403-536-300 REUSE OPERATIONS                              EXPENDITURE HISTORY                                   FY08'09 BUDGET
                                                06'07        9/30/07     07'08   6/30/08
CLASSIFICATION                                BUDGET        ACTUAL     BUDGET       YTD      Change             DESCRIPTION

Operating Expense
331-100 Prof Servs Engineering                                3,702      7,500       7,283    -7,500           Prof Servs Engineering
331-321 Prof Servs - Legal Specialist                           600      1,000         673               2,000 Prof Servs - Legal Specialist
331-900 Prof Servs - Other                                                                        0            Prof Servs - Other
334-900 Contract Servs - Other                                                       585     +1,000      1,000 Contract Servs - Other
343-200 Water & Sewer                                                              3,445                 3,000 Water & Sewer
346-202 M&R Lines & Mains                        1,500        4,249     65,635    11,127                25,000 M&R Lines & Mains
346-260 M&R Systems Misc                         2,865        1,210                                      1,000 M&R Systems Misc
352-101 Operating Supplies - Fuel                                                                 0            Operating Supplies - Fuel
352-600 Operating Supplies - Uniforms                            67                                        200 Operating Supplies - Uniforms
352-900 Operating Supplies - Misc                1,500        1,764      1,500         890        0      1,500 Operating Supplies - Misc
446-191 M&R Fleet                                                        1,000       1,584               2,400 M&R Fleet
452-191 Operating Supplies - Veh/Equip                                     250          78                 250 Operating Supplies - Veh/Equip
452-291 Operating Supplies - Fuel                                        3,000         263               1,000 Operating Supplies - Fuel
Subtotal: Operating Expense                      5,865       11,592     79,885    25,928      -42,535   37,350 Subtotal: Operating Expense

Subtotal before Allocations                      5,865       11,592     79,885    25,928      -42,535   37,350 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                                                             38      +363        363 Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                                                                                Labor Chgs - Facilities
912-193 Labor Chgs - IS                                                                                        Labor Chgs - IS
999-541 Allocation from Streets Div                                                    34                      Allocation from Streets Div
945-195 Insurance - Casualty & Liability                                  806         605                  878 Insurance - Casualty & Liability
Subtotal: Allocations of Expense                      0           0       806         677      +434      1,240 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                   +2,800                                  0                                                           0



TOTAL OPERATING EXPENSE                          8,665       11,592     80,691    26,605      -42,101   38,590 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




                    ___________________________________________________________________________________________________________________
                                                                          page 165
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                        9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                    UTILITY BILLING
ADOPTED - ORDINANCE 2008-34                                 Activity 536 - COMBINED WATER/SEWER               GOALS & OBJECTIVES




Finance Department
Utility Billing/Customer Service Division
Utility Billing ensures that scheduled utility billing, collecting, and customer records are maintained with
accuracy and timeliness. It is the responsibility of Utilities Customer Service to assist customers in initiating
and terminating utilities services and to resolve problems experienced by customers with their utilities
services. The Utility Billing/Customer Services Division also collects and accounts for all cash and check
payments received by the City.

RESPONSIBILITIES
Initiation/termination of utilities services
Resolution of service-related problems.
Maintenance of utility customer records
Monthly billing process and posting of payments to customer accounts
Collection, record-keeping, and refund of utility deposits
Preparation of list of accounts for disconnection of service due to non-payment
Review, approve and process account adjustment requests
Monitor and close utility customer work orders generated by utilities customer service
Cash receipts and daily deposits

FY 08'09 GOALS & OBJECTIVES
Goal:Prepare utility bills and disconnects monthly in an accurate and timely manner.
Objectives:
  M Work closely with Water and Sewer departments in order to assure the accuracy of bills.
  M Provide discrepancy reports to Water and Sewer departments.

Goal: Collect and account for all cash and check payments received by the City.
Objectives:
  M Verify all transactions and post to the General Ledger on a daily basis.
  M Combine all cashier transactions into a daily bank deposit and take daily deposits to the bank.
  M Update and maintain daily reports of monies received for future reference.

Goal: Provide quality service to utility customers.
Objectives:
  M Respond as quickly as possible to customer problems and inquiries.
  M Be courteous, helpful and polite to customers at all times.
  M Follow up to ensure that customer inquiries are resolved.




      ________________________________________________________________________________________________________________________
                                                               page 166
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                        9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                    UTILITY BILLING
ADOPTED - ORDINANCE 2008-34                                 Activity 536 - COMBINED WATER/SEWER               GOALS & OBJECTIVES




Finance Department
Utility Billing/Customer Service Division

PERFORMANCE HIGHLIGHTS
  M

PERFORMANCE MEASURES
                                                                                                         *YTD 5/31/08
                                                 2003/04       2004/05        2005/06       2006/07        2007/08*
      Water accounts as of 9/30                   7,531         7,982          7,552         7,942          7,882
      Irrigation Accounts                                                      1,038         1,122          1,168
      Sewer accounts as of 9/30                   4,185         4,466          5,039         5,780          5,818
      Item payments processed                    69,718        74,314         80,538        70,207         48,391
      Incoming calls^                            11,061        25,981         31,899        29,963         26,281
      Work orders processed                       3,096         5,427          5,013         3,789          2,631
      Service Connects                            1,260         2,719          2,177         1,613           962
      Service Disconnects                          967          1,171          1,284         1,485           547
      Service Terminations                         673          1,445          1,502          686            466
      Vacation activations                          29            87             47            4             229
      Vacation reactivations                        83
      Delinquent notifications                    3,908         4,722         14,790        14,790         15,347
      Cut-offs for non-payment                    1,093         1,681          3,396         3,396          1,883
      Employee Safety
          Preventable Accidents                     0             0              0              0             0
          Non-preventable Accidents                 0             0              0              0             0
          Vehicle Accidents                         0             0              0              0             0
          Workers' Comp Injuries                    0             0              0              0             0




      ________________________________________________________________________________________________________________________
                                                               page 167
CITY OF LAKE WALES                                         UTILITY SYSTEM FUND 403                                                               9/23/2008
2008-2009 ANNUAL BUDGET                                    Function 530 - PHYSICAL ENVIRONMENT                            BILLING/CUSTOMER SERVICE
ADOPTED - ORDINANCE 2008-34                                Activity 536 - COMBINED WATER/SEWER                                      OPERATING BUDGET



403-536-600 BILLING/CUSTOMER SERVICE                       EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                 06'07        9/30/07      07'08      6/30/08
CLASSIFICATION                                 BUDGET        ACTUAL      BUDGET          YTD     Change              DESCRIPTION

Personal Services
112-000 Regular Salaries                        167,891     163,192      149,509     115,242 +14,859       164,368 Regular Salaries
114-000 Overtime                                    450       1,802        1,750       1,042 +7,310          9,060 Overtime
114-200 Overtime - Pager                                                   7,220       5,127                       Overtime - Pager
116-000 Compensated Absences Accr                     0       -2,254           0                 +2,525      2,525 Compensated Absences Accr
121-000 F.I.C.A. Taxes                           12,877       12,251      11,283       8,817     +2,178     13,461 F.I.C.A. Taxes
122-100 Retirement - General Pension              8,367        7,411      10,572       7,864       -921      9,651 Retirement - General Pension
123-100 Life Insurance                              574          442         537         372        +28        565 Life Insurance
123-200 Health Insurance                         43,022       57,468      36,595      26,461      -2,802    33,793 Health Insurance
124-000 Workers' Compensation                     1,565        1,095       1,627       1,220       +280      1,907 Workers' Compensation
125-000 Unemployment Compensation                     0                        0                      0          0 Unemployment Compensation
Subtotal: Personal Services                     234,746     241,407      219,093     166,145 +16,237       235,330 Subtotal: Personal Services


        PERSONNEL SCHEDULE                                  Number      Paygrade     Annual                ACTUAL
        Customer Service Manager                             1.0          202         41,725                41,725
        Accountant I                                         1.0          117         31,174                31,174
        Cashier/Utilities Clerk *                            0.75         110         31,173                23,380
        Cashier/Utilities Clerk                              1.0          110         25,035                25,035
        Cashier/Utilities Clerk                              1.0          110         23,281                23,281
        Cashier/Utilities Clerk                              1.0          110         19,773                19,773
                                         Total Positions      5.8               Total Salaries             164,368
        *Position shared with Finance Dept

403-536-600 BILLING/CUSTOMER SERVICE                       EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                 06'07        9/30/07      07'08      6/30/08
CLASSIFICATION                                 BUDGET        ACTUAL      BUDGET          YTD     Change              DESCRIPTION

Operating Expenses
334-900 Contract Services - Other                 3,500        9,316       8,400        8,397    +2,850     11,250 Contract Services - Other
340-240 Lodging & Meals                             250                        0                      0          0 Lodging & Meals
344-500 Leases - Office Equipment                                              0                      0            Leases - Office Equipment
347-200 Printing - Forms                          1,000          481       1,000                   -500        500 Printing - Forms
349-900 Other Miscellaneous Chgs                    100                       50                      0         50 Other Miscellaneous Chgs
352-900 Operating Supplies - Misc                   150             8         50                   +150        200 Operating Supplies - Misc
354-100 Books & Subscriptions                         0                        0                      0          0 Books & Subscriptions
354-300 Training and Education                      500                        0                      0          0 Training and Education
354-600 Tuition Aid                               2,000        1,564       2,000                  -2,000         0 Tuition Aid
431-134 Prof Servs - HR                             130                        0                      0          0 Prof Servs - HR
434-134 Contract Servs - HR                           0                        0                      0          0 Contract Servs - HR
434-193 Contract Services - IS                   16,596       14,889      17,906      13,399      -1,310    16,596 Contract Services - IS
441-193 Postage                                  37,800       31,014      39,690      29,804          0     39,690 Postage
441-293 Telecommunications                        1,939        1,170       1,018       1,006       +817      1,835 Telecommunications
444-193 Leases - Copier                           1,134        1,139       1,134         756          0      1,134 Leases - Copier
444-293 Leases - Other IS                           799          995         212         746       +111        323 Leases - Other IS
446-293 M&R - Radios                                  0                        0                   +300        300 M&R - Radios
446-393 M&R - Other IS                               15                        0                   +190        190 M&R - Other IS
449-193 Copier Metering Chgs                        236        1,670       1,725         680       -825        900 Copier Metering Chgs
452-193 Operating Supplies - Printer              1,092                      102                      0        102 Operating Supplies - Printer
452-293 Operating Supplies - Software             1,292                        0                      0          0 Operating Supplies - Software
452-393 Operating Supplies - Other IS                46           18         150           60      +110        260 Operating Supplies - Other IS
452-493 Operating Equipment - IS                      0          990           0                      0          0 Operating Equipment - IS
451-196 Paper Supplies                              400          484         550         507        +50        600 Paper Supplies
452-196 Operating Supplies - Office                 800          509         600         729          0        600 Operating Supplies - Office
Subtotal: Operating Expenses                     69,779       64,247      74,587      56,084        -57     74,530 Subtotal: Operating Expenses
Capital Outlay
662-002 C/O Cashier Area Remodeling                   0                                               0          0 C/O Cashier Area Remodeling



                      ___________________________________________________________________________________________________________________
                                                                             page 168
CITY OF LAKE WALES                                       UTILITY SYSTEM FUND 403                                                                 9/23/2008
2008-2009 ANNUAL BUDGET                                  Function 530 - PHYSICAL ENVIRONMENT                             BILLING/CUSTOMER SERVICE
ADOPTED - ORDINANCE 2008-34                              Activity 536 - COMBINED WATER/SEWER                                         OPERATING BUDGET



403-536-600 BILLING/CUSTOMER SERVICE                     EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                06'07       9/30/07      07'08       6/30/08
CLASSIFICATION                                BUDGET       ACTUAL      BUDGET           YTD    Change              DESCRIPTION

664-010 C/O Security                             6,000                                                           C/O Security
664-900 C/O Other Equipment                                                              119       0           0 C/O Other Equipment
Subtotal: Capital Outlay                         6,000           0          0            119       0           0 Subtotal: Capital Outlay

Subtotal before Allocations                    310,525    305,654      293,680     222,348     +16,180   309,860 Subtotal before Allocations

Allocations of Expense
912-193 Labor Chgs - IS                          1,107         949       1,321        1,088      -254      1,067   Labor Chgs - IS
945-195 Insurance - Casualty & Liability         5,682       5,951       6,053        4,540      +609      6,662   Insurance - Casualty & Liability
999-514 Alloc from Human Resources               4,293       4,293       4,863        3,647      -724      4,139   Alloc from Human Resources
999-519 Alloc from Municipal Adm Bldg            9,451       9,451       8,784        6,588      -285      8,499   Alloc from Municipal Adm Bldg
999-108 Alloc from Public Services Adm               0           0           0                     0           0   Alloc from Public Services Adm
Subtotal: Allocations of Expense                20,533      20,644      21,021       15,863      -655     20,366 Subtotal: Allocations of Expense

Summary Amendment Ord 2007-57                    5,500


TOTAL EXPENDITURES                             336,558    326,298      314,701     238,211     +15,525   330,226 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                                                                                   Percent Change
                                                                                 FY 07'08 to FY 08'09

                                                                                 Personnel     +7.4%
                                                                                 Operating     -0.1%
                                                                                 Cap Outlay

                                                                                 TOTAL         +4.9%




                    ___________________________________________________________________________________________________________________
                                                                          page 169
CITY OF LAKE WALES                                     UTILITY SYSTEM FUND 403                                                    9/23/2008
2008-2009 ANNUAL BUDGET                                Function 530 - PHYSICAL ENVIRONMENT                             DISASTER REPAIRS
ADOPTED - ORDINANCE 2008-34                            Activity 536 - COMBINED WATER/SEWER                            OPERATING BUDGET



403-536-501 DISASTER REPAIRS                           EXPENDITURE HISTORY                                  FY08'09 BUDGET
                                               06'07      9/30/07     07'08   6/30/08
CLASSIFICATION                               BUDGET      ACTUAL     BUDGET       YTD     Change             DESCRIPTION


Operating Expenses
361-346-930 Water Facilities/Equip Repairs                                                    0             Water Facilities/Equip Repairs
362-346-930 WWtr Facilities/Equip Repai       15,000       8,881                              0             WWtr Facilities/Equip Repairs
Subtotal: Operating Expenses                  15,000       8,881         0           0         0         0 Subtotal: Operating Expenses


Capital Outlay
361-662-001 Water Offices Reconstructio       40,790                 38,968   38,968      -38,968        0 Water Offices Reconstruction
Subtotal: Capital Outlay                      40,790           0     38,968   38,968      -38,968        0 Subtotal: Capital Outlay




TOTAL EXPENDITURES                            55,790       8,881     38,968   38,968      -38,968        0 TOTAL 08'09




                    ___________________________________________________________________________________________________________________
                                                                          page 170
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                                             9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 530 - PHYSICAL ENVIRONMENT                                  DEPRECIATION & OTHER
ADOPTED - ORDINANCE 2008-34                                 Activity 536 - COMBINED WATER/SEWER                                     NON-CASH EXPENSE



403-536-800 DEPRECIATION & OTHER NON-CASH EXP    EXPENDITURE HISTORY                                               FY08'09 BUDGET
                                           06'07    9/30/07   07'08  6/30/08
CLASSIFICATION                          BUDGET     ACTUAL   BUDGET      YTD                    Change              DESCRIPTION

Operating Expense
359-100 Depreciation - Water                      300,000    252,492     230,000    172,500 +30,000       260,000 Depreciation - Water
359-200 Depreciation - Sewer                      300,000    386,125     375,000    281,250 +25,000       400,000 Depreciation - Sewer
773-100 Amortization of 96 Bond Costs                   0                             8,115       0               Amortization of 96 Bond Costs
773-101 Amortization Orig Issue Discount                0                             2,789       0               Amortization Orig Issue Discount
773-102 Amortization 03 Note Issue Costs              551        551         551        413       0           551 Amortization 03 Note Issue Costs
773-508 Amortization Series 05 Issue Costs                     2,469       2,469      1,029       0         2,469 Amortization Series 05 Issue Costs
773-509 Wachovia 2006B Cr Line Issue Cos            1,650      1,619       1,619        675       0         1,619 Wachovia 2006B Cr Line Issue Costs
773-510 Wachovia 2006A Ref Issue Costs              3,300      3,184       3,184      1,326       0         3,184 Wachovia 2006A Ref Issue Costs
773-409 Wachovia Refunding Loss                    31,350     43,560      43,561     20,609       0        43,561 Wachovia Refunding Loss
         adj to aduit
Subtotal: Operating Expense                       636,851    690,000     656,384    488,706     +55,000   711,384 Subtotal: Operating Expense



TOTAL OPERATING EXPENSE                           636,851    690,000     656,384    488,706    +55,000    711,384 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                     Change from prior year    +8.4%




                        ___________________________________________________________________________________________________________________
                                                                             page 171
CITY OF LAKE WALES                                      UTILITY SYSTEM FUND 403                                                                 9/23/2008
2008-2009 ANNUAL BUDGET                                                                                                                    WATER CAPITAL
ADOPTED - ORDINANCE 2008-34                                                      reclass to airport



403-536-900 WATER CAPITAL                               EXPENDITURE HISTORY                                             FY08'09 BUDGET
                                               06'07       9/30/07      07'08        6/30/08
CLASSIFICATION                               BUDGET       ACTUAL      BUDGET            YTD    Change                   DESCRIPTION

Operating Expenses
Prof Services - Engineering (Capitalized)
331-911 Needs Evaluation W SR60                             1,730                                                    Needs Evaluation W SR60
331-916 Water Use Permit Modification                      22,203                     5,200           0            0 Water Use Permit Modification
331-925 Emergency Power Upgr - Burns                                                 11,642           0            0 Emergency Power Upgr - Burns
          Subtotal: Prof Services                  0       23,933           0        16,842           0            0 Subtotal: Prof Services

Capital Outlay
Improvements
663-004 Elevated Storage Tank - Souths 1,750,000          72,564 1,500,000         169,141     -262,855   1,237,145 Elevated Storage Tank - Southside
663-005 Southwest Line Extensions            200,000     209,457                                                    Southwest Line Extensions
663-008 Candlelight Extension                      0     379,614                                      0             Candlelight Extension
663-017 US 27 Widening                        63,451      62,754    65,000          62,603   -65,000                US 27 Widening
663-018 Chlorination System Safety Upgr                            175,000         130,740 -175,000                 Chlorination System Safety Upgr
663-027 Brookshire Off-site Improvements                            40,000          40,000                          Brookshire Off-site Improvements
663-050 Asbestos Pipe Removal                                      300,000           9,053                  300,000 Asbestos Pipe Removal
663-100 Minnesota/Grove Area Upgrade         80,000       63,431                     6,338        0                 Minnesota/Grove Area Upgrades
663-      Interconnect - WH at Lk Ashton          0                 50,000                            0      50,000 Interconnect - WH at Lk Ashton
663-120   C/O New Service                    67,700       30,092    75,000           17,538    -50,000       25,000 C/O New Service
663-155   SW SR60 & US 27 Fire Svc Upg            0        8,286                                      0             SW SR60 & US 27 Fire Svc Upgrade
663-160   Market St Plant Upgrades                0       54,836                                      0             Market St Plant Upgrades
663-161   Market St Ground Storage          240,000                                                                 Market St Ground Storage
663-170   Downtown Water Main Ext Ph 1                               1,203,639       33,665                         Downtown Water Main Ext Ph 1
663-171   Downtown Water Main Ext Ph 2                                                                      959,862 Downtown Water Main Ext Ph 2
663-260   Airport Water Plant Upgrades                                                                      200,000 Airport Water Plant Upgrades
663-075   Northwest Water Line Extensions                                                                   250,000 Northwest Water Line Extensions
          PRV at Hunt Bros Rd & Scenic                                                                       60,000 PRV at Hunt Bros Rd & Scenic
          Booster Stns - N 9th, Scenic & 60                            95,000         1,391                  85,000 Booster Stns - N 9th, Scenic & 60
          Subtotal: Improvements            2,401,151    881,034 3,503,639         470,469     -336,632   3,167,007 Subtotal: Improvements

Equipment
664-100 C/O Autos & Trucks                    14,000       14,000      45,000        51,456    -45,000           0 C/O Autos & Trucks
664-209 C/O Scada (interconnect 3 WTP)                                                                     450,000 C/O Scada (interconnect 3 WTP)
664-210 C/O GPS                                                                                                  0 C/O GPS
664-300 C/O Heavy Equipment                        0                   46,000        31,483    -46,000             C/O Heavy Equipment
664-008 C/O Generators                       100,000                  225,000                                    0 C/O Generators
664-930 C/O Fixnet/Auto Meter Reading                                 125,000                                    0 C/O Fixnet/Auto Meter Reading
664-990 C/O Miscellaneous Equipment            4,700                    5,700         3,757     -5,700           0 C/O Miscellaneous Equipment
          Subtotal: Equipment                118,700       14,000     446,700        86,696     +3,300     450,000 Subtotal: Equipment

Subtotal: Capital Outlay                    2,519,851    895,034 3,950,339         557,165     -333,332   3,617,007 Subtotal: Capital Outlay


TOTAL EXPENDITURES                          2,519,851    918,967 3,950,339         574,007     -333,332   3,617,007 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                           Change from prior year   -8.4%
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




                     ___________________________________________________________________________________________________________________
                                                                             page 172
CITY OF LAKE WALES                                       UTILITY SYSTEM FUND 403                                                               9/23/2008
2008-2009 ANNUAL BUDGET                                                                                                                  REUSE CAPITAL
ADOPTED - ORDINANCE 2008-34


403-536-930 REUSE CAPITAL                                EXPENDITURE HISTORY                                            FY08'09 BUDGET
                                                06'07       9/30/07      07'08       6/30/08
CLASSIFICATION                               BUDGET        ACTUAL     BUDGET            YTD    Change                   DESCRIPTION

Prof Services - Engineering
331-111 Design/Permit Transmission Lin          2,000                 284,942     23,480                             Design/Permit Transmission Lines
         Subtotal: Prof Services                2,000            0    284,942     23,480       -284,942            0 Subtotal: Prof Services

Capital Outlay
Land & Buildings
 661-xxx Land & Buildings                                                                                            Land & Buildings
         Subtotal: Land & Buildings                  0           0          0             0          0             0 Subtotal: Land & Buildings

Improvements
663-002 Reuse    Transmission Lines        1,927,449      180,714 1,428,000      921,145       -628,000    800,000      Reuse Transmission Lines
663-004 Reuse    Storage Facilities                                                                        200,000      Reuse Storage Facilities
663-008 Reuse    Upgrades                           0                  50,000         4,550    -10,000      40,000      Reuse Upgrades
663-009 Reuse    Monitoring Wells              19,000                  19,000                               50,000      Reuse Monitoring Wells

         Subtotal: Improvements            1,946,449      180,714 1,497,000      925,695       -407,000   1,090,000 Subtotal: Improvements

Equipment
664-712 C/O Meters                                                     62,339         2,296                 25,000 C/O Meters
664-900 C/O Miscellaneous Equipment                                                                         45,000 C/O Miscellaneous Equipment
         Subtotal: Equipment                         0           0     62,339         2,296     +7,661      70,000 Subtotal: Equipment

Subtotal: Capital Outlay                   1,946,449      180,714 1,559,339      927,991       -399,339   1,160,000 Subtotal: Capital Outlay


TOTAL EXPENDITURES                         1,948,449      180,714 1,844,281      951,471       -684,281   1,160,000 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                           Change from prior year   -37.1%
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16
                Capital Outlay Equipment Detail
         Reuse Booster Station                  45,000

          Total Capital Outlay/Equipment        45,000




                    ___________________________________________________________________________________________________________________
                                                                          page 173
CITY OF LAKE WALES                                      UTILITY SYSTEM FUND 403                                                                 9/23/2008
2008-2009 ANNUAL BUDGET                                                                                                                   SEWER CAPITAL
ADOPTED - ORDINANCE 2008-34



403-536-950 SEWER CAPITAL                               EXPENDITURE HISTORY                                              FY08'09 BUDGET
                                              06'07        9/30/07       07'08     6/30/08
CLASSIFICATION                              BUDGET        ACTUAL       BUDGET         YTD      Change                    DESCRIPTION

Prof Services - Engineering
331-104 Lift Stn 2 Upg (Ph 1 & 2)             32,000        7,654       25,961     19,708                             Lift Stn 2 Upg (Ph 1 & 2)
331-115 Lift Stn 2 Upg (Ph 3)                                           60,000     43,730                             Lift Stn 2 Upg (Ph 3)
331-103 DEP Permit Upgrade                         0                                  100                             DEP Permit Upgrade
331-107 LWCC Reuse Monitoring Plan             8,000                                                                  LWCC Reuse Monitoring Plan
331-108 WWTP Exp - Soil Stabilization         65,000                                                                  WWTP Exp - Soil Stabilization
331-109 WWTP Exp - Construction Eng          480,000     404,085                                                      WWTP Exp - Construction Eng
331-110 Southside Force Main                       0                    39,240     44,785                             Southside Force Main
          Subtotal: Prof Services            585,000     411,739       125,201    108,323      -125,201             0 Subtotal: Prof Services

Capital Outlay
Land & Buildings
661-020 Land - Henry St - WWTP Expansion                    3,200        9,555        9,555                           Land - Henry St - WWTP Expansion
          Subtotal: Land & Buildings                0       3,200        9,555        9,555     -9,555              0 Subtotal: Land & Buildings

Improvements
663-003 Lift Station Rehab               500,000         155,557       150,000    260,108 +46,331            196,331 Lift Station Rehab
663-004 Lift Station Pump Replacement    100,000          26,204        50,000     22,550 +25,000             75,000 Lift Station Pump Replacement
663-005 Lft Stn Upgrades - Fencing, etc    7,000           2,632         5,000      3,090  -5,000                    Lft Stn Upgrades - Fencing, etc
663-014 Lift Stn 16 Odor Control               0                         1,500                  -1,500               Lift Stn 16 Odor Control
663-106 Lift Stn 2 Upg (Phase II Improvs 200,000         110,074                   47,802                            Lift Stn 2 Upg (Phase II Improvs)
663-013 WWTP Chl Contact Chamber               0                                                      0              WWTP Chl Contact Chamber
663-015 WWTP Chl Cont Chamb Pump          20,000              646                  15,853                            WWTP Chl Cont Chamb Pump
663-020 WWTP Expansion - Preconstr       180,000                                                                     WWTP Expansion - Preconstr
663-021 WWTP Expansion - Soil Stablz     435,000                                                                     WWTP Expansion - Soil Stablz
663-022 WWTP Expansion - Constructio 6,300,000                       3,990,445        100                  4,000,000 WWTP Expansion - Construction
          WWTP Rehab - Construction                                  4,500,000     27,923                  4,500,000 WWTP Rehab - Construction
663-024   WWTP Safety Lighting                                          10,000      9,990                          0 WWTP Safety Lighting
663-017   US 27 Widening                      62,839       62,754       65,000     45,207       -65,000              US 27 Widening
663-018   Sprayfield Fencing                       0                                                  0              Sprayfield Fencing
663-027   Brookshire Off-site Improvs                                   40,000     40,000                            Brookshire Off-site Improvs
663-031   C St & Vicinity System Improvs                                                                     250,000 C St & Vicinity System Improvs
663-032   Unsewered Area Improvs                                                                             100,000 Unsewered Area Improvs
663-035   North Wales Gravity Sewer Reh            0                                                 0               North Wales Gravity Sewer Rehab
663-036   Force Main - South Side         2,500,000        71,081    2,460,760   1,055,388                           Force Main - South Side
663-037   Line Borings                        74,190       41,000                                                    Line Borings
663-131   Transmission System SR 60 W                                                                        156,000 Transmission System SR 60 W
663-151   Sliplining                        200,000        47,301   400,000                                  260,000 Sliplining
663-155   Force Main - Replace US 27                                150,000                                          Force Main - Replace US 27
663-158   Force Main - Lift Stn 2 Improvs                           314,039           1,650                          Force Main - Lift Stn 2 Improvs
          Subtotal: Improvements          10,579,029     517,249 12,136,744      1,529,661    -2,599,413   9,537,331 Subtotal: Improvements

Equipment
664-001 C/O   Autos & Trucks                                            33,000     37,677                                C/O Autos & Trucks
664-008 C/O   Generators                      50,000                         0                                           C/O Generators
664-209 C/O   SCADA System                    15,000                     2,195      2,195                                C/O SCADA System
664-300 C/O   Heavy Equipment                 50,000       49,706       49,000     47,234       -49,000                  C/O Heavy Equipment
664-711 C/O   Pumps                                                     55,000     61,832                                C/O Pumps
664-911 C/O   Cameras                                                   40,000                                           C/O Cameras
994-990 C/O   Miscellaneous Equipment            900                     6,500     10,026        -6,500                  C/O Miscellaneous Equipment
          Subtotal: Equipment                115,900       49,706      185,695    158,964     -185,695              0 Subtotal: Equipment

Subtotal: Capital Outlay                  10,694,929     570,155 12,331,994      1,698,180    -2,794,663   9,537,331 Subtotal: Capital Outlay


TOTAL EXPENDITURES                        11,279,929     981,894 12,457,195      1,806,503    -2,919,864   9,537,331 TOTAL 08'09
Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57                            Change from prior year   -23.4%
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




                     ___________________________________________________________________________________________________________________
                                                                           page 174
PROPOSED FUNDING OF 08'09 CAPITAL EXPENSE - UTILITY SYSTEM FUND                                                                              9/23/2008 8:27



UTILITY Bond                                  Wachovia Line of Credit/Impact Fees        CRA Bond/CRA Operating                         Bond                  CRA non-bond
 4,500,000   WWTP Rehab - Construction                 0 Force Main - South Side             959,862   Downtown Water Main Ext Ph 2              714,250        245,612
 4,000,000   WWTP Expansion - Construction                                                   260,000   Sliplining
   200,000   Reuse Storage Facilities            400,000 City portion Reuse Project          300,000   Asbestos Pipe Removal
    40,000   Reuse Upgrades                                                                  196,331   Lift Station Rehab
    50,000   Reuse Monitoring Wells                                                           75,000   Lift Station Pump Replacement
   200,000   Airport Water Plant Upgrades                                                  1,237,145   Elevated Storage Tank - Southside
   450,000   C/O Scada (interconnect 3 WTP)                                                  250,000   Northwest Water Line Extensions
   250,000   C St & Vicinity System Improvs
   100,000   Unsewered Area Improvs
   156,000   Transmission System SR 60 W

 9,946,000 Utility Bonds                         400,000 Total Wachovia                    3,278,338 Transfer from CRA (Bond Projects)




SWFWMD/Operating                              New Financing/Operating/Impact Fees        Operating Revenues                                Equipment Lease/Operating
   800,000 Reuse Transmission Lines                                                          25,000    C/O New Service
                                                                                             25,000    C/O Meters
                                                                                             50,000    Interconnect - WH at Lk Ashton
                                                                                             85,000    Booster Stns - N 9th, Scenic & 60
                                                                                             60,000    PRV at Hunt Bros Rd & Scenic
                                                                                             45,000    C/O Miscellaneous Equipment


   800,000 Total Reuse
   400,000 SWFWMD portion                              0 New Financing/Impact Fees          290,000 Operating                                            0 Equipment Lease




14,314,338 Total Capital Funding                3,617,007   Water Capital Budget
         0 SSFM contingency                     1,160,000   Reuse Capital Budget
14,314,338                                      9,537,331   Sewer Capital Budget
                                               14,314,338   Total Capital Budgets
                                              -14,314,338
                                                        0




                                                 ___________________________________________________________________________________________________________________
                                                                                                         page 175
CITY OF LAKE WALES                                       UTILITIES SYSTEM FUND 403                                           9/23/2008
2008-2009 ANNUAL BUDGET                                  Function 580 - Other Uses                                       SUMMARY
ADOPTED - ORDINANCE 2008-34                                                                                     OPERATING BUDGET



                                                         EXPENDITURE HISTORY
                                                06'07          9/30/07      07'08       6/30/08                  FY 08'09
CLASSIFICATION                                BUDGET          ACTUAL      BUDGET           YTD    Change        BUDGET

Personal Services
       Salaries & Wages
       FICA/Workers' Comp/Unempl
       Pension Benefit
       Other City Benefits
Subtotal: Personal Services                         0               0           0            0             0             0

Operating Expenses
       Professional Services
       Auditing
       Contract Services
       Auto Allowance/Travel
       Communications/Postage
       Utilities
       Rents & Leases
       Insurance
       Maintenance & Repairs
       Printing & Binding
       Other Current Charges
       Supplies: Office
       Supplies: Operating
       Publ, Memberships & Prof Dev
Subtotal: Operating Expenses                        0               0           0            0             0             0

Capital Outlay
       Land
       Improvements
       Machinery & Equipment
Subtotal: Capital Outlay                            0               0           0            0             0             0

Debt Service                                  771,665        754,917     1,074,076    517,896     +355,110      1,429,186

Other Non-operating Expenses                   22,075         27,838       26,000      21,095        -5,720       20,280

Interfund Transfers
       Debt Service Fund 201                   37,105         37,105       36,877      27,658         +193        37,070
       Other Transfers                        828,000        828,000      828,000     621,000           0        828,000
Subtotal: Interfund Transfers                 865,105        865,105      864,877     648,658         +193       865,070


Subtotal before Allocations                  1,658,845     1,647,860     1,964,953   1,187,649    +349,583      2,314,536

       Allocations & Internal Service Chgs
       Budget Amendment                             0

Total Expenditures                           1,658,845     1,647,860     1,964,953   1,187,649    +349,583      2,314,536



Other Uses Departments                                                                 Change from prior year   +17.8%
 Interfund Transfers 581-000
 Other Non-operating 590-500
 Debt Service        591-000




               ___________________________________________________________________________________________________________________
                                                                         page 176
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                                             9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 580 - OTHER USES                                             INTERFUND TRANSFERS
ADOPTED - ORDINANCE 2008-34                                 Activity 581 - INTERFUND TRANSFERS



403-581-100 INTERFUND TRANSFERS                             EXPENDITURE HISTORY                                     FY08'09 BUDGET
                                                  06'07        9/30/07     07'08       6/30/08
CLASSIFICATION                                  BUDGET        ACTUAL     BUDGET           YTD    Change             DESCRIPTION

Other Uses
999-001 Transfer to General Fund                828,000       828,000    828,000      621,000        0     828,000 Transfer to General Fund
999-102 Transfer to Transportation Fund                                                              0             Transfer to Transportation Fund
999-201 Transfer to Debt Service Fund             37,105       37,105     36,877       27,658      +193     37,070 Transfer to Debt Service Fund
999-330 Transfer to Capital Project Fund                                                             0             Transfer to Capital Project Fund
Subtotal: Other Uses                            865,105       865,105    864,877      648,658      +193    865,070 Subtotal: Other Uses




TOTAL EXPENDITURES                              865,105       865,105    864,877      648,658      +193    865,070 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16

                                                                                  Change from prior year   +0.0%

                          TRANSFERS TO DEBT SERVICE FUND
                                                Principal     Interest   Total
          Public Improvement Bond S97            27,789         9,281    37,070



          Total Transfer to Debt Service Fund    27,789        9,281     37,070




                     ___________________________________________________________________________________________________________________
                                                                            page 177
CITY OF LAKE WALES                                       UTILITY SYSTEM FUND 403                                                           9/23/2008
2008-2009 ANNUAL BUDGET                                  Function 580 - OTHER USES                                 OTHER NONOPERATING EXPENSES
ADOPTED - ORDINANCE 2008-34                              Activity 590 - OTHER NONOPERATING



403-590-500 OTHER NONOPERATING                           EXPENDITURE HISTORY                                    FY08'09 BUDGET
                                                06'07       9/30/07      07'08   6/30/08
CLASSIFICATION                                BUDGET       ACTUAL      BUDGET       YTD    Change               DESCRIPTION

Other Uses
993-100 Interest Exp on Deposits Held           21,000      27,803      26,000    20,992    -5,720     20,280   Interest Exp on Deposits Held
773-004 Bank Chgs - SBA 96 Constr                   50                                          0           0   Bank Chgs - SBA 96 Constr
349-001 Bank Chgs - 96 Sinking Fund                 75                                          0           0   Bank Chgs - 96 Sinking Fund
773-005 Bank Chgs - 1st Union Pay Agent            900                                          0           0   Bank Chgs - 1st Union Pay Agent
773-007 Bank Chgs - SBA - SRF Loan                  50          35                   103        0           0   Bank Chgs - SBA - SRF Loan
999-398 SunTrust 99 CIP Refunding                                                                               SunTrust 99 CIP Refunding
999-     SunTrust05 Issuance Costs                                                                              SunTrust05 Issuance Costs
999-396 Wachovia Issuance Costs                                                                                 Wachovia Issuance Costs
993-100 Interest Exp                                                                                            Interest Exp
Subtotal: Other Uses                            22,075      27,838      26,000    21,095    -5,720     20,280 Subtotal: Other Uses




TOTAL EXPENDITURES                              22,075      27,838      26,000    21,095    -5,720     20,280 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                 Change from prior year   -22.0%




                    ___________________________________________________________________________________________________________________
                                                                          page 178
CITY OF LAKE WALES                                          UTILITY SYSTEM FUND 403                                                            9/23/2008
2008-2009 ANNUAL BUDGET                                     Function 580 - OTHER USES                                            UTILITIES DEBT SERVICE
ADOPTED - ORDINANCE 2008-34                                 Activity 591 - NONOPERATING




Utilities Debt Service
Debt associated with the Utility System Refunding Revenue Note, Series 2006A, issue is secured by a pledge of water and sewer
charges for service. The proceeds were used to refund the Utility System Improvements Refunding Revenue Bonds, Series 1996.
The Series 1996 Bond were used to refund the Water System Revenue Refunding Bonds, Series 1988 ($3,170,000); the Water
Revenue Refunding and Improvement Bonds, Series 1964 ($210,000); and the Sewer System Revenue Bonds, Series 1987
($1,235,000). Series 1996 Bond proceeds were used to finance $5,299,435 in water and sewer system improvements that included
the U.S. 27 Corridor/Eagle Ridge Mall line extensions and elevated storage tank, water line improvements on Burns Avenue and Buck
Moore Road, water line improvements in Golfview Park, Grove Avenue plant improvements, Lift Station 6 upgrades, and other water
and sewer system improvements. Proceeds also financed the acquisition of the Cooperative Fruit Property for land needed in
connection with the Reuse projects. The last payment is due in 2016. Interest rate: 4.09%.

In 1996, the City applied for and received funding in the amount of $1,592,804 under the State of Florida Department of
Environmental Protection Revolving Loan Fund (SRF) to assist in the funding of design, engineering and construction costs related
to the construction of reclaimed water reuse facilities. The last payment is due in 2019. Interest rate: 2.56%

In 2001, the City applied for and received funding in the amount of $1,149,853 under the State of Florida Department of
Environmental Protection Revolving Loan Fund (SRF) to assist in the funding of design, engineering and construction costs related
to the construction of reclaimed water reuse facilities. The last payment is due in 2022. Interest rate: 3.05%

In 2004, the City applied for and received funding in the amount of $1,428,875 under the State of Florida Department of
Environmental Protection Revolving Loan Fund (SRF) to assist in the funding of design, engineering and construction costs related
to the construction of sludge dewatering improvements at the Sam P. Robinson Water Reclamation Plant. The last payment is due in
2024. Interest rate: 2.14%

Proceeds of the Special Obligation Revenue Bonds, Series 1999, financed lift station upgrades, water line improvements, utility
billing software, utility system equipment and vehicles, computer equipment and office furnishings. The Utilities Fund is allocated
8.44% of the debt service payments on this issue and 8.92% of the debt service payments for the Non-Ad Valorem Revenue
Bonds, Series 1999, which refinanced the debt related to the long-term assets and provided funding for additional purchases of utility
system equipment. This debt was further restructured by theSunTrust 2003 Note.

Proceeds of the SunTrust 2005 Note will finance the construction in FY05'06 of the chlorine contact chamber at the Wastewater
Treatment Plant and the city's cost portion of the reuse transmission lines to the Lake Wales Country Club and the Longleaf Business
Park. These improvements are necessary to complete the final phase of the project begun in 1996 to construct a reclaimed water
reuse system. The last payment is due in 2015. Interest rate: 4.2%

Utility System Revenue Note, Series 2006B, is an authorized credit line in the principal amount of not to exceed $3,100,000 to
finance the cost of constructing and acquiring certain additions, extensions and improvements to the utility system; pledging the
pledged revenues of the utility system. Major projects eligible for the line of credit include the south side force main, the south side
water tower, the south side water main extension, and lift station #2 upgrades. The loan will carry credit line status until October 1,
2009 with interest only payments. A conversion option is included for any balance existing on the loan after October 1, 2009. The loa
will be converted to a fixed rate loan with a seventeen-year amortization. If converted, the last payment is due in 2026. The credit line
structure is a variable interest rate based on 74% of 1-Month LIBOR adjusted monthly. The fixed rate conversion shall equal 74% of 1-
Month LIBOR adjusted monthly plus 95 basis points as of two business days prior to October 1, 2009. The current variable interest
rate as of August 2, 2006 based on 74% of 1-Month LIBOR is 3.99%.

     Obligation                                 Principal        Interest               Total    Funding Source
     Utility System Refunding Bonds, S 06         567,134         224,458              791,592   Charges for services, Impact Fees
     SRF Loan, Reuse I                             80,266          23,908              104,174   Charges for services
     SRF Loan, Reuse II                            33,577          17,331               50,908   Charges for services
     SRF Loan, Sludge Dewatering                   62,991          24,156               87,147   Charges for services
     SRF WWTP Preconstruction                      43,070          18,271               61,341   Charges for services
     SunTrust Note 2003                            37,933          12,702               50,635   Charges for services
     SunTrust Note 2005                           106,366          30,653              137,019   Charges for services
     Wachovia Line of Credit                            0         146,370            146,370     Impact Fees, Charges for services
     Total FY 08'09                               931,337         497,849          1,429,186
[Note: See Debt Schedule Chart, page C-2, for Schedule of Outstanding Principal at 9/30/09]




                      ____________________________________________________________________________________________________________________
                                                                            page 179
CITY OF LAKE WALES                                     UTILITY SYSTEM FUND 403                                                                 9/23/2008
2008-2009 ANNUAL BUDGET                                Function 580 - OTHER USES                                            UTILITIES DEBT SERVICE
ADOPTED - ORDINANCE 2008-34                            Activity 591 - NONOPERATING



403-591-000 DEBT SERVICE                               EXPENDITURE HISTORY                                      FY08'09 BUDGET
                                             06'07        9/30/07     07'08      6/30/08
CLASSIFICATION                             BUDGET        ACTUAL     BUDGET          YTD    Change               DESCRIPTION

Interest Expense
772-201 S 96 Utility System Bonds                 0                              20,638         0              S 96 Utility System Bonds
772-397 SRF Reuse Phase I                    27,889       27,611       25,924    13,211     -2,016      23,908 SRF Reuse Phase I
772-398 SunTrust 99 CIP Loan                  1,071        1,219           24        31        -24             SunTrust 99 CIP Loan
772-399 SCADA System                              0                         0                   0            0 SCADA System
772-404 SRF Reuse Phase II                   19,303       19,110       18,332     9,289     -1,001      17,331 SRF Reuse Phase II
772-405 SRF - Sludge                         26,781       23,540       25,483    19,112     -1,327      24,156 SRF - Sludge
772-406 SRF - WWTP Pre-Constr                              9,716       19,404     9,778     -1,133      18,271 SRF - WWTP Pre-Constr
772-507 SunTrust 2003 Note                   14,108       13,291       13,430    10,327       -728      12,702 SunTrust 2003 Note
772-508 SunTrust 2005 Note                   39,208       39,259       35,020    26,706     -4,367      30,653 SunTrust 2005 Note
         Interest - Elevated Tank                 0                                             0              Interest - Elevated Tank
772-509 Wachovia Credit Line Interest         2,870        1,963    133,455      25,612                146,370 Wachovia Credit Line Interest
772-510 Wachova 2006 Refunding Int          319,242      255,584    247,654     165,102                224,458 Wachova 2006 Refunding Int
         adjusting to audit                               42,850
Subtotal: Interest Expense                  450,472      434,143    518,726     299,806    -20,877     497,849 Subtotal: Interest Expense


Principal Payments
771-201 S 96 Utility System Bonds                 0                         0                    0           0 S 96 Utility System Bonds
771-397 SRF Reuse Phase I                    76,284       76,284       78,250    38,876    +2,016       80,266 SRF Reuse Phase I
771-398 SunTrust 99 CIP Loan                 37,460       32,108        4,218     7,532     -4,218             SunTrust 99 CIP Loan
771-399 SCADA System                              0            0                                0              SCADA System
771-404 SRF Reuse Phase II                   31,604       31,605     32,575      16,164    +1,002       33,577 SRF Reuse Phase II
771-405 SRF Sludge                           60,366       60,366     61,664      61,664    +1,327       62,991 SRF Sludge
771-406 SRF - WWTP Pre-construct                  0       22,601     21,599                 +21,471     43,070 SRF - WWTP Pre-construct
771-507 SunTrust 2003 Note                   17,668       97,811     37,933      17,668         0       37,933 SunTrust 2003 Note
771-508 SunTrust 2005 Note                   97,811            0    101,998      76,186    +4,368      106,366 SunTrust 2005 Note
771-509 Wachovia Credit Line Principal            0            0                                               Wachovia Credit Line Principal
771-510 Wachova 2006 Refunding Princ              0            0    217,113                +350,021    567,134 Wachova 2006 Refunding Principal
Subtotal: Principal Payments                321,193      320,774    555,350     218,090    +375,987    931,337 Subtotal: Principal Payments


Other Debt Costs
773-100 SRF Loan Service Fee                                                                                    SRF Loan Service Fee
         adjusting to audit
Subtotal: Other Debt Costs                         0           0           0           0        0            0 Subtotal: Other Debt Costs



TOTAL DEBT SERVICE                          771,665      754,917 1,074,076      517,896    +355,110   1,429,186 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                Change from prior year +33.1%




                    ___________________________________________________________________________________________________________________
                                                                            page 180
 AIRPORT FUND



FY08'09, Adopted
CITY OF LAKE WALES                                    AIRPORT FUND 404                                            9/23/2008

2008-2009 ANNUAL BUDGET                               Function 540 - TRANSPORTATION                 AIRPORT OPERATIONS
ADOPTED - ORDINANCE 2008-34                           Activity 542 - AIRPORTS                         GOALS & OBJECTIVES




AIRPORT FUND
Ordinance 2005-44 creating the Lake Wales Airport Authority also created a dependent special district in accordance
with Florida Statute 189.4041. This action required the establishment of the Airport Enterprise Fund to account for
financial matters pertaining to this dependent special district.


Public Services Department
Airport Division
The Lake Wales Municipal Airport is a general aviation airport that is used primarily for recreational purposes, and,
since 1994, the main activity of the airport has been skydiving. The daily operations of the Airport are the
responsibility of the Fixed Base Operator. Capital improvements are the responsibility of the City. Prior to the airport's
destruction by Hurricane Charley, there were 18 T-hangars at the airport of which 15 were leased to local pilots and 3
were occupied by the Fixed Base Operator. Reconstruction of these buildings will be completed during FY06'07.




       ________________________________________________________________________________________________________________________
                                                               page 181
CITY OF LAKE WALES                                                                                                         9/23/2008

2008-2009 ANNUAL BUDGET                                  AIRPORT FUND 404                                             REVENUES
ADOPTED - ORDINANCE 2008-34



                                                         REVENUE HISTORY
                                                06'07         9/30/07      07'08        6/30/08                 FY08'09 BUDGET
CLASSIFICATION                                BUDGET         ACTUAL      BUDGET            YTD     Change



BEGINNING BALANCES                           2,401,953     1,963,469    1,928,608    1,539,375                  596,665

ESTIMATED REVENUES
 Intergovernmental Revenue
 331-410   FAA - MIRLs                        288,028         42,275     365,049      337,541
 331-xxx   FAA - MITLs                                                                                           87,912
 331-411   FAA - Hurricane Recovery                           33,132                                      0
 331-412   Alexander #1 - Airport Improvs    1,500,000     1,500,000            0
 331-414   Alexander #2 - Runway Extension   3,000,000        15,213    3,000,000      68,142                   450,000
 334-427   FDOT - MIRLs                          7,580         1,112        9,607       8,883
 334-xxx   FDOT - MITLs                                                                                           4,884
 334-428   FDOT - Airport Reconstruction                     312,458
 334-429   FDOT - Parking                     126,000                    126,000                                126,000
 Subtotal: Intergovernmental Revenue         4,921,608     1,904,190    3,500,656     414,566     -2,831,860    668,796

 Charges for Service
 344-101   T-Hangar Rentals                    49,538                       18,500     16,464       +19,324      37,824
 344-102   Tie-Down Fees                       16,848            162         6,000        506         -5,500        500
 344-103   Fuel Flow Charges                   12,000          5,013        12,000      3,725                     5,000
 344-104   Campground Rentals                   4,200          5,743         5,600      4,523                     6,036
 Subtotal: Charges for Service                 82,586         10,918        42,100     25,218        +7,260      49,360

 Miscellaneous Revenues
 361-101   Interest Income                     45,000         97,935        79,500     23,313        -79,500          0
 362-541   FBO Lease                            6,000          6,000                    4,500       +12,000      12,000
 364-002   Loss Recoveries Insured                  0                                                     0
 364-003   Loss Recoveries - 3rd Party              0
 369-905   Contribution - T-Hangars                 0                                                     0

 Subtotal: Miscellaneous Revenues              51,000        103,935        79,500     27,813        -67,500     12,000

Subtotal Revenues                            5,055,194     2,019,043    3,622,256     467,597     -2,892,100    730,156

OTHER FINANCING SOURCES
 381-001 Transfer from 001 - Gen Fund                                       14,630                 +123,847      138,477
 Subtotal: Other Sources                            0              0        14,630           0     +123,847     138,477

TOTAL REVENUES AND
  OTHER FINANCING SOURCES                    5,055,194     2,019,043    3,636,886     467,597     -2,768,253    868,633


Total Estimated Revenues & Balances          7,457,147     3,982,512    5,565,494    2,006,972    -4,100,196   1,465,298


 Total Expenditures & Other Uses             7,457,147     2,443,137    5,565,312    1,305,971    -4,100,014   1,465,298

Ending Balances
    Other Balances                                  0       1,539,375         182      701,001          -182         -0

Ending Cash Balances                                0      1,539,375          182     701,001           -182         -0

Total Appropriated Expenditures,
   Reserves and Balances                     7,457,147     3,982,512    5,565,494    2,006,972    -4,100,196   1,465,298




    ________________________________________________________________________________________________________________________
                                                              page 182
CITY OF LAKE WALES                                    AIRPORT FUND 404                                                                           9/23/2008

2008-2009 ANNUAL BUDGET                               Function 540 - TRANSPORTATION                                              AIRPORT OPERATIONS
ADOPTED - ORDINANCE 2008-34                           Activity 542 - AIRPORTS                                                       OPERATING BUDGET



404-542-100 AIRPORT OPERATIONS                        EXPENDITURE HISTORY                                           FY08'09 BUDGET
                                              06'07      9/30/07     07'08          6/30/08
CLASSIFICATION                              BUDGET      ACTUAL     BUDGET              YTD       Change             DESCRIPTION

Operating Expenses
331-320 Prof Serv - Legal, Non-retainer       3,000       5,171         5,000        2,114         +171      5,171 Prof Serv - Legal, Non-retainer
331-330 Prof Serv - Design & Engineering                 94,227                         642                  1,000 Prof Serv - Design & Engineering
331-900 Prof Serv - Other                                              14,630                    -14,630            Prof Serv - Other
332-100 Audit Services                        6,500      10,000        12,000       11,000                  12,100 Audit Services
334-600 Contract Services - Mowing                0       6,000            0          4,500      +6,000      6,000 Contract Services - Mowing
334-904 Contract Services - Collection Fe         0         996            0                     +4,728      4,728 Contract Services - Collection Fee
334-900 Contract Services - Other                                          0                          0          0 Contract Services - Other
343-102 Electricity - Bldgs                     600         347          600          1,852      +5,400      6,000 Electricity - Bldgs
346-101 M&R Equipment                           400         329          500                       -171        329 M&R Equipment
346-320 M&R Traffic Control                   1,000      14,965         2,000                    +1,000      3,000 M&R Traffic Control
346-501 M&R Tanks                             1,000         812         1,000         3,289           0      1,000 M&R Tanks
348-000 Promotional - Advertising               200                      200                       -200          0 Promotional - Advertising
349-133 Rent Reimbursement                                1,790            0                          0          0 Rent Reimbursement
349-410 Permits                                  50          50           50                50        0         50 Permits
349-600 Legal Advertising                         0       2,686            0                       +562        562 Legal Advertising
349-701 Fire Assessment                                                                                             Fire Assessment
349-900 Other Misc Charges                    1,500         398         1,000           468        -500        500 Other Misc Charges
352-900 Operating Supplies - Misc                40         595          500            232         +95        595 Operating Supplies - Misc
446-191 M&R Fleet                                                                           60                      M&R Fleet
446-192 M&R - Facilities                      1,535         166         1,000               73        0      1,000 M&R - Facilities
452-292 Operating Supplies - Bldg Other           0         134          200                       -100        100 Operating Supplies - Bldg Other
434-193 Contract Services - IS                    0                        0                          0          0 Contract Services - IS
441-193 Postage                                 124         245          240            203          +5        245 Postage
441-293 Telecommunications                        0                        0                          0          0 Telecommunications
444-293 Leases - Other IS                        35          24           74                37      +23         97 Leases - Other IS
449-193 Copier Metering Chgs                     39          14           50                 2       -36        14 Copier Metering Chgs
451-196 Paper Supplies                           75           5           50                 3       -45         5 Paper Supplies
Subtotal: Operating Expenses                 16,098     138,954        39,094       24,525       +3,402     42,496 Subtotal: Operating Expenses


Subtotal before Allocations                  16,098     138,954        39,094       24,525        +3,402    42,496 Subtotal before Allocations

Allocations of Expense
912-191 Labor Chgs - Fleet                                                              242           0             Labor Chgs - Fleet
912-192 Labor Chgs - Facilities                 686         727          458            827        +244        702 Labor Chgs - Facilities
919-193 Labor - IS                                0                                                   0             Labor - IS
945-195 Insurance - Casualty & Liability     27,897      33,249            0         5,733 +33,829          33,829 Insurance - Casualty & Liability
999-108 Alloc from Publ Servs Adm             9,828      10,958        24,724       18,543         -348     24,376 Alloc from Publ Servs Adm
Subtotal: Allocations of Expense             38,411      44,934        25,182       25,345 +33,725          58,907 Subtotal: Allocations of Expense


TOTAL EXPENDITURES                           54,509     183,888        64,276       49,870       +37,127   101,403 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16                        Percent Change
                                                                                 FY 07'08 to FY 08'09
                                                                                Personnel             0
                                                                                Operating         +8.7%
                                                                                Cap Outlay

                                                                                TOTAL            +57.8%



    ________________________________________________________________________________________________________________________
                                                              page 183
CITY OF LAKE WALES                                        AIRPORT FUND 404                                                                     9/23/2008

2008-2009 ANNUAL BUDGET                                   Function 540 - TRANSPORTATION                                            AIRPORT PROJECTS
ADOPTED - ORDINANCE 2008-34                               Activity 542 - AIRPORTS                                                        CAPITAL BUDGET



404-542-600 AIRPORT PROJECTS                              EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                                 06'07       9/30/07      07'08    6/30/08
CLASSIFICATION                                 BUDGET       ACTUAL      BUDGET        YTD    Change                 DESCRIPTION



Land
661-001   Runway Extension Land Acq            500,000                  500,000    141,508    -500,000              Runway Extension Land Acq
661-xxx   Avigation Easements                                                                  +22,050      22,050 Avigation Easements
Subtotal: Land                                 500,000            0     500,000    141,508    -477,950      22,050 Subtotal: Land


Buildings
662-001   Airport Buildings Reconstruction 2,401,953        497,345 1,300,000      604,476    -703,335     596,665 Airport Buildings Reconstruction
662-002   T-Hangar with Taxiways                     0                        0                                   0 T-Hangar with Taxiways
Subtotal: Buildings                           2,401,953     497,345 1,300,000      604,476    -703,335     596,665 Subtotal: Buildings


Improvements
663-004   Weather Station (AWOS)               113,750      110,536      31,163      1,250     -31,163            0 Weather Station (AWOS)
663-008   Credit Card Reader System                           3,385                                               0 Credit Card Reader System
663-009 Parking Lot                            157,500       59,500     157,500                            157,500 Parking Lot
663-010   Medium Intensity Runway Lights       303,188       44,500     384,273    355,307    -384,273              Medium Intensity Runway Lights
663-xxx   Medium Intensity Taxiway Lights                                                                   97,680 Medium Intensity Taxiway Lights
663-011   Runway Extension - Construction 2,500,000                    2,500,000   153,560                 450,000 Runway Extension - Construction
663-012   Water - Fire Flow                    500,000 1,543,983        600,000                                   0 Water - Fire Flow
663-xxx   Other Airport Proj - Ins                   0                        0                                   0 Other Airport Proj - Ins
663-xxx   Other Airport Proj - Alexander #1    886,247                        0                                   0 Other Airport Proj - Alexander #1
Subtotal: Improvements                        4,460,685 1,761,904 3,672,936        510,117   -2,967,756    705,180 Subtotal: Improvements

Equipment
664-001   Autos/Trucks                          40,000                   28,100                +11,900      40,000 Autos/Trucks
Subtotal: Equipment                             40,000            0      28,100         0      +11,900      40,000 Subtotal: Equipment



Subtotal: Capital Outlay                      7,402,638 2,259,249 5,501,036 1,256,101        -4,137,141   1,363,895 Subtotal: Capital Outlay




TOTAL EXPENDITURES                            7,402,638 2,259,249 5,501,036 1,256,101        -4,137,141   1,363,895 TOTAL 08'09


Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16




    ________________________________________________________________________________________________________________________
                                                              page 184
CITY OF LAKE WALES                                      AIRPORT FUND 404                                                              9/23/2008

2008-2009 ANNUAL BUDGET                                 Function 540 - TRANSPORTATION                                 DEPRECIATION & OTHER
ADOPTED - ORDINANCE 2008-34                             Activity 542 - AIRPORTS                                          NON-CASH EXPENSE



404-542-800 DEPRECIATION & OTHER NON-CASH EXP EXPENDITURE HISTORY                                       FY08'09 BUDGET
                                         06'07  9/30/07 07'08  6/30/08
CLASSIFICATION                        BUDGET ACTUAL BUDGET        YTD Change                            DESCRIPTION

Operating Expense
359-000 Depreciation Expense                             94,227                       +95,000    95,000 Depreciation Expense
Subtotal: Operating Expense                         0    94,227         0         0    +95,000   95,000 Subtotal: Operating Expense

TOTAL OPERATING EXPENSE                             0    94,227         0         0 +95,000      95,000 TOTAL 08'09

Note: 06'07 Budget reflects Amendment Ord 2007-04, 2007-25 & 2007-57
Note: 07'08 Budget reflects Amendment Ord 2008-02 & 2008-16            Change from prior year




    ________________________________________________________________________________________________________________________
                                                              page 185
APPENDIX
PERSONNEL SUMMARY - FY08'09 ADOPTED                             09/23/08             Pension     FY08'09        FY07'08          Change
Salaries & Benefits                                                                    General    06.0%           7.1%           -1.10%
Assumptions: pay rate adj +1%                                                          Police     17.3%          15.6%           +1.70%
              pension rates see right                                                  Fire       28.2%          26.5%           +1.70%
              worker's comp+10%
              med insurance-13%                                  * FTE = Full-time Equivalent Positions
                                                                     2088.0 hrs/yr General Employees
                                                                     2229.5 hrs/yr Police Officers
                                                                     3068.75 hrs/yr Firefighters
                                                                                                                   Leave
Department                        FTE*    Salaries   Overtime   Soc Sec        WC        Pens             Ins     Pay SF            Total

City Commission                            22,695                 1,735        250           0     17,631                        42,311
City Manager                       3.00   255,284                18,811      2,808       9,636     18,495                       305,034
City Clerk                         1.00    52,479       1,000     4,092        588       3,382      6,055                        67,596
Finance                            4.25   205,149       2,101    15,865      2,280      12,616     25,673                       263,684
Human Resources                    2.00    91,800                 7,023      1,010       5,596     12,063                       117,492
Planning & Zoning                  2.00   119,369                 9,132      1,313       7,162     12,161                       149,137
Fleet Maintenance                  3.00    79,511     13,446      7,111     10,978       5,880     17,896                       134,822
Facilities Maintenance             4.00   105,397      4,202      8,384     15,432       6,341     17,927                       157,683
Information Services               2.00    94,825                 7,255      4,483       5,998     12,073                       124,634
Support Services                   3.75   150,964      2,626     11,751     11,498       9,549     22,549
Police Dept                       44.50 2,008,547    142,457    164,549    295,286     320,489    268,128                      3,199,456
Fire Dept                         27.00 1,213,559     46,610     96,401    151,474     277,958    156,829                      1,942,831
Building Dept                      4.75   212,794        505     16,319     21,353      13,251     28,635                        292,857
Public Services Admin              2.00    84,095        101      6,442        926       5,325     12,039                        108,928
Cemetery                           1.00    35,955                 2,751      6,296       2,274      5,998                         53,274
Parks Division                     7.00   198,921       7,668    15,806     27,860       9,622     41,797                        301,674
Recreation Services                 .00         0                     0          0           0          0                              0
Recreation Facilities              1.00    29,670                 2,270      3,970       1,877      5,978                         43,765
Depot                               .00         0                     0          0           0          0                              0
Library                           15.00   407,451                31,171      4,481      25,560     71,778                        540,441

  Subtotal: General Fund         127.25 5,368,465    220,716    426,868    562,286     722,516    753,705                 0    7,845,619


Streets Division                   6.00   131,607       8,403    10,711     18,859       8,855     35,709                       214,144
Streets Admin                      0.25     7,136                   546         78         451      1,496                         9,707
Economic Development               1.00    78,309                 5,991        861       4,702      6,139                        96,002
Community Policing                 3.00   142,008     10,000     11,629     21,753      22,921     18,109                       226,420
Code Enforcement                   2.50    76,145        500      5,863     10,446       4,891     14,952                       112,797
Library Books by Mail              3.00    70,658                 5,405        776       4,468     11,932                        93,239

  Subtotal: Special Rev Funds     15.75   505,863     18,903     40,145     52,773      46,288     88,337                 0     752,309
                                                                                                                                      0
Utility Operations                19.00   586,466    140,802     56,508     78,523      46,716    113,654         11,374       1,034,043
Utilities Admin                    6.00   250,129      2,040     19,949      7,667      16,494     36,113          8,605         340,997
Utility Billing/Cust Service       5.75   164,368      9,060     13,461      1,907       9,651     34,358          2,525         235,330

 Subtotal: Utility System Fund    30.75 1,000,963    151,902     89,918     88,097      72,861    184,125         22,504       1,610,370


TOTAL                            173.75 6,875,291    391,521    556,931    703,156     841,665 1,026,167          22,504      10,208,298

 Change from prior year
   Adopted FY07'08 budget >       +3.25 +171,251     +82,549    +22,483    +69,293     +51,569   -141,106         -86,150      +169,889

  Amended FY07'08 budget >        +0.25   +95,676    +20,929     +6,841    +68,806     +34,194   -149,449        +22,504        +99,501

POLICE DEPARTMENT DETAIL