BIENNIAL BudgetBIENNIAL BudgetBIENNIAL Budget

Fy 2017/2018 Fy 2017/2018 Fy 2017/2018 andandand

Fy 2018/2019Fy 2018/2019Fy 2018/2019

City of Lake Alfred Commission

Mission Statement

“To provide, in a professional manner, the citizens of the City of Lake Alfred with quality services that are both reasonable and efficient in cost, while promoting managed affordable growth.”

Charles Lake Mayor

Nancy Z. Daley Vice - Mayor

John Duncan

Commissioner Jack Dearmin Commissioner

Albertus Maultsby Commissioner

TABLE OF CONTENTS

Budget Message/ Long Term Challenges 5 INTRODUCTION History of Lake Alfred 10 Revenue Sources and Trends 13 Financial Policies 20 Debt Schedule 24 Budget Process 25 Organizational Chart 27 SUMMARY City Wide 28 Revenues 29 Expenditures 30 Costs 31 Capital Purchases 32 Capital Projects 33 Staffing Summary 34 DEPARTMENTS City Commission (Includes General Government & Attorney) 35 City Administration 38 Finance 42 Police 45 Fire 49 Community Development 53 Public Works Administration 58 Roads & Streets 61

Sanitation 64 Storm water 67 Central Garage and Motor Pool (CGMP) 69 Parks & Recreation 72 Library 77 Public Works - Utilities

Waste Water 80 Water 83 Service 86

APPENDIX Salary Schedule 89 Five Year Capital Improvement Program 100 Five Year Forecast 102 Glossary 105

City of Lake Alfred Phone: (863) 291-5270 120 E. Pomelo Street Fax: (863) 291-5317 Lake Alfred, FL 33850 www.mylakealfred.com

City Manager’s Office

September 18, 2017

Honorable Mayor & City Commissioners,

I am pleased to present the City of Lake Alfred’s biennial budget for fiscal year (FY) 17/18 & FY 18/19 for your consideration. The proposed budget includes the General Fund, Utility Fund, Stormwater Fund, the City’s five-year Capital Improvements Program (CIP), and the City’s Community Redevelopment Agency (CRA) Fund.

Within the budget process for each fiscal year I also generate a balanced second year budget for your review and consideration. The inclusion of a second year budget gives financial insight for both staff and the City Commission into the impact of changes to revenue and expenditures on future budgets. It also allows for the City to prioritize capital and operational goals and to ease the transition into the funding cycle by having a balanced second year budget.

Capital

The two year budget includes a continued commitment to capital projects and equipment replacement in both fiscal years. Combined capital expenditures for both budget years total $1.5 million with the majority of funding ($1.1 million) coming from operating revenue. This represents an average of a 7.09% reinvestment of operating revenue into capital improvements in both fiscal years. This is a significant level of investment in capital consistent with the goals established by the City Commission in making visible and notable improvements to level of service, aesthetics, and quality of life.

Revenue

The City’s proposed two-year budget is balanced utilizing the current property millage rate of 7.239 which is equal to the same rate as last year but one-quarter (.25) of a mil reduction from the 2014 rate of 7.589. The City was on track to reduce the millage rate each year for a total planned reduction of 0.5 to bring our rate under 7 mils consistent with our pre-recession tax rate. The recently proposed increase to the homestead exemption would result in the loss of approximately a half mil of revenue or close to $80,000 annually. Ironically, our reduction strategy and the state’s increased exemption would have the exact same impact in revenue reduction (a half mil). The major difference however is that our proposed plan reduces taxes for all of our residents and businesses while the increased exemption only benefits homesteaded properties with higher value homes. By violating the principles of home rule and prescribing a one

size fits all state wide solution to a South Florida problem the legislature is undermining our local effort to reduce the tax burden to all of our citizens and may actually cause an increase in taxes to businesses and non-homesteaded property (i.e. 7.5 or 7.25 may be the new 7.0). On the plus side, we are continuing to experience increased valuations and new development which should mitigate the potential impact of the increased exemption. This would decrease the likelihood of requiring a tax increase to maintain operations but a continued reduction of the millage rate (sub 7.0) is not likely to be feasible without cutting capital or project goals.

On another positive note, the majority of our state distributed revenues (gas tax, half-cent sales tax, state revenue sharing, etc.) are projected to increase this year. Franchise fee revenue has also increased due to new customers from the new construction we have experienced over the past several years.

Expenditures

The budget mostly maintains expenditure and current service levels with experience based adjustments. Included in the previous budget was $65,000 for the addition of an inmate squad. With Polk Correctional no longer assigning new inmate squads this funding has been re-purposed to hire four part-time service workers. This has allowed us to meet the increased service requirements of median and facility maintenance as well as continuing to improve upon the maintenance condition of our parks.

A strong emphasis has been made in the budget process over the past several years in building up our operations and facility maintenance line items which altogether exceed $100,000 annually. This has allowed us to aggressively pursue facility updates and renovations (roof/AC repairs, tennis court resurfacing, building renovations, etc.) on an as needed basis rather than deferring repairs or projects to wait for appropriation of funding in future budget cycles. This has allowed the City to be more agile and responsive to our facility and operational needs.

Over the last year the City has used approximately a half million in unrestricted fund balance to pursue several opportunities including the purchase of the Gardner House, a commercial parcel to enlarge the size of the City’s downtown parcel and to offset part of cost of the Ramona Avenue widening project. Despite these purchases, the general fund still maintains over a million in unrestricted reserves with the proposed budget balanced without the use of unrestricted fund balance.

Use of offset line items within the budget to act as placeholders and to buffer against future costs continues to be a successful practice. Payroll, pension, healthcare reimbursement accounts, and capital offsets (or build ups) have been funded for the past few years and will allow for smoother budget processes as these costs continue to fluctuate.

Payroll

The salary plan is fully funded for both years and includes step increases, longevity pay, incentive pay, and holiday pay for all city employees. The proposed FY 17/18 budget includes funding for a 2.5% Cost of Living Adjustment (COLA) to all city employees. The funding for the City’s tuition assistance plan has also been increased to $2,000 per employee (up from $1,000 the year before) for those that are seeking a college degree.

In accordance with City Personnel Policies city staff performed a market analysis in 2016 of employee compensation based upon a local labor market of larger nearby cities and comparator cities around the state of Florida that share one or more similar characteristics (i.e. population, number of employees, general fund budget). The salary survey is used to establish a priority list for making targeted adjustments to positions with the goal of having the starting salary of each position at least 80% of the overall market average and 70% of the local labor market average. In 2017 a Cost of Living Adjustment (COLA) survey was performed to benchmark across the board increases to our surveyed cities. The COLA survey determined the average COLA given in 16/17 was 2.19% and a proposed 2.6% in 17/18 with Lake Alfred giving a 2% and 2.5% in each year for an estimated net deficit of -0.29%. This is a negligible deficit at this point but will need to be accounted for if the net deficit continues to increase over time.

The FY 17/18 budget also includes the non-base salary components designed to move employees beyond the base starting salary (that is generally 20% below the market average) as they gain experience and add value to the organization (e.g. step system, education incentive pay, and holiday pay).

Summary

The proposed FY 17/18 budget maintains service levels and provides for a healthy investment in City operations by fully funding capital projects included in the CIP. Revenue projections and recent development inquiries we have received look favorable for the future. The budget continues to set aside reserves and offsets to fund future expenses and to mitigate future operational increases. The general fund is free of debt service and we have ample reserves in both the General Fund and Enterprise Fund. The Community Redevelopment Agency is starting to gain momentum with a budget of over $90,000 after only its third year which will allow us to start pursuing projects and programs in the CRA area.

The City has increased the size of our downtown parcel to three squared off and continuous acres increasing the number of development opportunities on the parcel. With demand for commercial development in the area increasing and the site directly north of our property developing we could be entertaining serious offers for development within the next year.

Overall, the City is in sound financial condition with stable operations, strong investments in capital, and notwithstanding the potential for the increased homestead exemption, positive indicators going forward.

Respectfully submitted, Ryan Leavengood City Manager

Long Term Opportunities:

Downtown Master Plan approved 2012. http://mylakealfred.com/departments/community-development/downtown-master-plan/

• Long term projects per Downtown Master Plan o Redevelopment of Grays’s Trucking Site o Completion of a connected pedestrian system o Completed pedestrian corridor o Increase commercial opportunities in CRA District

Parks and Recreation Master plan is currently being complied. The consultants are meeting with local groups and staff to get input.

• Will provide a detail listing of the assets within Parks system • Identify opportunities to enhance the Parks system • Long term will give city management specific capital needs and opportunities for improvement

New home construction

• This effects several revenues long term: o Ad Valorem o Electric Franchise and Tax o Sanitation o Water and Wastewater

• Will need to review service level break even points to ensure levels of service are maintained. o Example: Sanitation currently runs three days a week. There is ample room within

routes to add new customers. This happened by changing to once a week pick up, and a one man operational truck.

Utilities

• Water and Sewer rates have an automatic escalator of 3% every odd year. • Continue to review rate structure every 5 years. • Tri - County funding for future water supply • Encourage conservation

History of Lake Alfred

The community known today as Lake Alfred was first settled as a Military outpost, Fort Cummings, in the United States Territory of Florida in 1839. The Fort was established as one of many through Florida to allow for protection from Indian attacks. Fort Cummings, in 1840, was the site where the Seminole Indian Chief "Wild Cat" at the end of the Second Seminole Indian War, agreed that the tribe would peaceably surrender and relocate to the Indian Territory in the West. Captain Braxton Bragg, who later reached fame as a victorious General in the service of the Confederacy was stationed there as the post adjutant. The Fort closed down in the mid 1840's and the area once again

became a remote region of Florida.

In 1887 the Railroad came through connecting Sanford and Tampa, as part of the rail system constructed by William Van Fleet. A lumber mill and turpentine still was constructed and named the Lake Alfred Lumber Company. Armenian workers logged the area, but moved on to log unforested areas around 1907 when the J.C. Cox family came to Lake Alfred and acquired two 40 acre citrus groves. This was the beginning of the Citrus age and the beginning of the growth of the city.

In 1910, Frank C. Gardner of Fargo North Dakota and his partners, Edward Pierce, James Banks, and W.F. Froemke formed the Florida Fruitland’s Company and purchased considerable acreage, cleared the pine stumps and planted citrus. The Community underwent an identity crisis through the years having been known as New Armenia, Wahnetta, Bartow Junction, and Chubb. The City was incorporated in 1913 as Fargo, but was changed to Lake Alfred after the lake, in 1915.

In 1917, the MacKay Family of Scotland came to Lake Alfred and built a great estate on the north shore of Lake Rochelle. The home and gardens were designed by Robert Morely, a botanist from England. The MacKay Family hosted many events and cultural activities at the estate, often bringing in harpists, concert pianists and other well-known musicians.

In the early 1920's, the Fruitland’s Company built a hotel under the direction of Frank P. Goodman, Secretary/Treasurer, and investors came to Lake Alfred by train or car and bought land and the boom began to sprout up. Lake Alfred grew rapidly as stores were built and citrus processing and packing plants began to sprout up. Citrus was the main industry and remained so for many decades afterwards. The University of Florida located the Citrus Experiment Station in Lake Alfred in the 1920's which grew to become respected worldwide for its accomplishments on Citrus Research.

In 1946 the Lake Alfred Lions Club was founded and began a long history of service to the community. The City built a New City Hall in 1956 in art Deco architecture which housed all the City's departments except the volunteer Fire Department which was housed in an old wooden building across the street. During the 1950's, 60's and 70's, Lake Alfred experienced prosperous years and many homes were built.

On America's Bicentennial, Lake Alfred celebrated in style at Lions Park and fireworks filled the sky. As the city entered the 1990's, Lake Alfred once again experienced periodic growth in our community. Lake Alfred began to see the effects of Orlando's development in our city. Commuter residents became more prevalent and Lake Alfred developed as a popular antique shopping area within Central Florida.

Lake Alfred is located in Polk county Florida between Auburndale, Haines City and Winter Haven. There are eleven lakes and ten parks. The city is ten square miles. The current population is 5,127. The government is council/manager. Lake Alfred is a full service city. The services provided are water, sewer, sanitation, police, fire, recreation and a public library.

Appropriated Fund Types and Basis of Budgeting Definition of “Fund”: - A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The city has three funds; general, enterprise, and community redevelopment area.

General Fund The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those required to be accounted for in another fund. Resources include taxes, franchise fees, state and local shared revenues, grants, licenses and permit fees, fines and forfeitures, charges for services, and miscellaneous revenues such as interest. Services provided by the General Fund are general government, public safety, physical environment and transportation, culture and recreation, and sanitation. Budgets for the governmental type fund are prepared on the cash basis. Generally, revenues are recognized as soon as they are both measurable and available and expenditures are recognized when a liability is incurred. This basis is also used to report the governmental funds activity in the City’s audited financial statements. Revenues which are considered to be susceptible to accrual include taxes, franchise fees, major state shared revenues, business tax receipts, and interest earnings. Grants

City of Lake Alfred Budgetary

Funds

General EnterprIseCommunity

Redevelopment Area (CRA)

are accrued if they are both measurable and available. Permits, charges for services, fines and forfeitures, miscellaneous state shared revenues, and most other miscellaneous revenues are recorded when the cash is received because they are generally not measurable until the cash is received. Exceptions to recognizing expenditures when the related liability is incurred are expenditures related to compensated absences (accumulated vacation and sick pay), debt service expenditures, and any expenditure related to claims and judgments. These expenditures are recorded when the expenditures are due. Enterprise Fund Water and Sewer Utility - User fees and other revenues related to the operation of the City’s utility system are accounted for in this fund for the provision of water, and sewer service to the system’s customers. Budgets for the enterprise funds are prepared on the modified accrual basis. However, the budgets are prepared as close as practical to the reporting for the enterprise funds in the City’s audited financial statements which is the accrual basis. Under the accrual basis revenues are recognized when they are earned and expenses are recognized when they are incurred. The major differences between the budgeting and reporting for the enterprise funds are that fixed asset capital outlays and debt service principal payments are included in the budget but depreciation and amortization are not. Community Redevelopment Area Established in 2016, the new fund will generate around $52,000 in revenue. The tax increment financing (TIF) allows local governments to generate growth within blighted areas by financing public improvements needed to support and encourage new development. The CRA will capture the increase in ad valorem tax revenues resulting from the redevelopment. The base value year was 2014.

Revenue Sources and Trends This section describes the sources, methods of budgeting, and trends for the City’s revenues.

Taxes18%

Ad Valorem16%

Licenses & Permits2%

Intergovernmental6%

Franchise Fees5%

Utilities34%

Sanitation8%

Other4%

Reserves1%

Interund Transfer6%

Where the Money Comes From FY 17/18

Water Rates Sewer Rates

Base Charge: Base Charge:Residential (per unit) $9.22 Residential (per unit) $30.39Nonresidential Nonresidential

5/8-inch $9.22 5/8-inch $39.501-inch $23.05 1-inch $75.96

1.5-inch $46.09 1.5-inch $151.932-inch & above $73.75 2-inch & above $243.08

Usage Charges: Usage Charges:Residential Residential $2.40 Up to 10,000

Block 1 $1.07 0 - 5,000 Nonresidential $2.40 All UsageBlock 2 $1.29 5,001 - 10,000Block 3 $1.50 10,001 +

NonresidentialBlock 1 $1.34 All Usage

Sanitation Fuel Service Charge Calculation:Sanitation $19.48 Est. # of Customers 2,132Recycling $2.45 Sanitation Fuel (+10%): $38,500

Fuel Service Charge $1.50 Monthly per Customer: $1.50

(Sanitation Fuel + 10% / # of Customers / 12)

StormwaterResidential $2.00

Commercial $5.00Industrial $8.00

FY 2017/2018 Monthly Utility Rates

Utilities: Enterprise Fund Utilities are the number one revenue source totaling $2,561,000 representing 34% of the 2017/2018 budget. The revenues are charges generated from monthly billings. There are approximately 3,200 customers. The average monthly bill for inside the city limits is $62.59 for all services. All services are water, sewer, irrigation, and storm water. Rates will be adjusted biannually by 3%.

Other Taxes: General Fund Other taxes are budgeted at $1,329,120 making it the second major revenue source. The telecommunications service tax, half-cent sales tax, and local option gas taxes are remitted by providers to the State which in turn distributes collections to local governments with a one month lag. The stateprovides annual estimated on local option gas taxes, half cent sales tax, and local communications service tax for budgeting purposes. Utility service taxes are calculated as a percent of service cost. Budgeting for these revenues is done by historical trend along with any information on rate or customer base changes. This revenue source is highly reliable and tends to be stable or slightly growing. Electricity is by far the biggest generator of this revenue with water coming in next. The tax is 10% on water, and 10% on electric.

Ad Valorem Taxes: General Fund

Ad valorem tax is budgeted at $1,206,533 making it the third major revenue source.This is a2% increase from previous year. The tax is collected by the County based on the application of the City’s adopted millage rate to assessed property values. The City’s millage rate is adopted each budget year based on knowledge of the gross taxable value as certified by the County Property Appraiser. This makes budgeting for ad valorem tax revenue very precise. The budget was approved using the millage rate of 7.2390 mills and budgeting only 95%. The bulk of the tax collections occur from November through March as tax bills go out in November, becoming due March 31, with a sliding discount rate for early payment beginning in November. Ad valorem taxes used to be the highest degree of stability as a revenue source for governmental funds. The annual decline in property values presents a challenge each year on balancing the budget. The maximum millage allowed by State Law is 10 mills. Property values are starting to increase. New home construction has started. Staff anticipates this upward trend to continue.

Intergovernmental Units: General Fund The city receives revenue from the State of Florida and other government agencies. Budgeted this year is $476,783. Revenue sharing is a source created by the Florida Revenue Sharing Act of 1972 whereby a portion of the monies collected by the State are returned to counties and local municipalities. Fire Mutual Aid is received from the county so that the city’s fire department covers is being phased out. The reduction in fire department staff has helped offset some of this loss, but not all. The amount of $105,000 is a reimbursement from the schools to pay for two school resource officers.

Franchise Fees: General Fund

The city receives a franchise fees from an electric company and also sanitation companies that are provide dumpster service to businesses. In 2015, the agreement with Tampa Electric wasamendedto provide for collection of the full 6% of the franchise fee. The amount budgeted for this revenue is $350,000.

Sanitation: General Fund

In 2012, the sanitation department was moved into the general fund. The total operation is expected to generate $605,000 in revenue. In 2013, the process was streamlined and changed to one pick up a week with the addition of recycling once a week and will be provided by the City as of this year. There are approximately 1,800 customers.

0

100000

200000

300000

400000

500000

600000

700000

Sanitation Revenue

Non-Revenues: General Fund

The inter-fund transfer from the Water & Sewer Utility Fund to the General Fund is budgeted at $255,000. A cost allocation for administrative costs in the amount of $206,809 is being allocated to the Enterprise fund. Public safety impact fees will be used to improve the facility. The use of fund balance fluctuates year to year based on circumstances and availability.

Financial Policies This section describes the major financial policies that affect the City’s long term financial planning and budgeting processes. The processes are affected by these policies in varying ways. As the annual budget is prepared as a balanced budget, total revenues and other financing sources equal total expenditures and other financing uses for each fund, these policies serve to match fluctuating spending needs with available resources. Some years the use of fund balance is needed to balance a fund’s budget, thereby making a fund balance reserve policy an important planning and budget tool. Large scale capital project spending needs and fluctuating interest rates make debt management an important financial policy issue. Investing the City’s funds so that the fund’s values keep pace with rising costs is constantly important. Purchasing Policy – Updated at of 10/1/15 The following procedures will be complied with for purchasing as determined by dollar amount of purchase:

I. $100 -$999.99 ( increased from 499.99 to 999.99)

Authorized personnel shall attempt to purchase products and services from vendors which have been determined by City Administration to be reasonable in cost in providing such products and services. Authorized personnel when purchasing a single item in this cost category should attempt to compare costs of products and services from approved vendors.

II. $1,000-$4,999.99

The Department Director, authorized supervisor or the City Manager shall compare costs of products and services from three separate vendors either in person, catalogs, or through obtaining telephone quotations.

III. $5,000 to $9,999.99

The Department Director and/or the City Manager shall solicit written quotations for the purchase of products or services. Three written quotations shall be obtained when possible. If less than three vendors provide a written quotation, it must be documented which firm was contacted and their response or that the vendor is a single source of the product or service within the service area.

IV. $10,000 to $20,000 ( City Manager’s threshold increased from 10k to 20k)

Under the direction of the City Manager the Department Head shall solicit written quotations for the purchase of products or services. Three written quotations shall be obtained. If less than three vendors provide a written quotation, it must be documented which firm(s) were contacted and their response, if any, or that the vendor is a single source of the product of or service within the service area. Authorization is required by the City Manager prior to making the purchase or giving a commitment to make the purchase.

V. $20,000 or higher (City Commission)

• Under the direction of the City Manager the Department Head shall solicit written quotations for the purchase of products or services. Three written quotations shall be obtained. If less than three vendors provide a written quotation, it must be documented which firm(s) were contacted and their response, if any, or that the vendor is a single source of the product or service within the service area.

• The above guidelines do not apply to conferences, education seminars, registrations, professional memberships and associated travel costs.

• Purchases in categories II, III, and IV are subject to budget constraints and

thresholds. Purchases or an expense in any of these categories that have not

been budgeted for or that will exceed budgeted amounts for the respective purchase shall require authorization from the City Manager.

• The City Manager may authorize an unbudgeted purchase or expense that

represents a cost to the City of up to $20,000. A purchase or expense in category V that represents a cost to the City of greater than $20,000 shall require authorization from the City Commission. Notwithstanding the previous, emergency or time-sensitive purchases, as determined by the City Manager, above the $20,000 threshold may be authorized by the City Manager following notification to the City Commission.

• Written specifications for purchases in category V shall be prepared for a formal

bid procedure. An appropriate amount of time will be given for qualified vendors to submit sealed written bids. Upon opening of bids on a predetermined date and time, bids will be evaluated to determine whether they are complete and eligible for consideration. City Staff will evaluate bids by cost and quality of the products and services offered and submit it to the City Commission for approval. The City Manager or the City Commission may waive all formalities and/or reject any and all bids

• The City Commission may authorize the purchase of engineering, architectural,

and other consulting services through guidelines as permitted by Florida State Statutes. Such services are usually guided by service agreements.

• Sole source (one) or limited source (two) purchases may be utilized if the purchase is of a time sensitive nature, delayed or lack of response from solicited vendors, obscure or specialized purchases, or for consistency with previous purchases as determined by the judgment of the authorized purchaser. Additionally, and if purchasing similar items, a vendor may be selected on the basis of being a previous low bid or selected vendor if the previous purchase/bid/selection occurred within the previous year from the date of previous purchase.

• Notwithstanding the authorization level required for each purchase threshold,

invoices that are in excess of $500 shall be submitted to the City Manager for review and approval before payment is issued. Invoices below this amount shall be approved by the respective Department Head before payment is issued.

• The City Manager retains the right to interpret and to amend these purchasing policies.

• The above guidelines do not apply in the case of an emergency or natural disaster as determined by the City Manager or declared by the Mayor as allowed by law.

Fund Balance Reserve Policy In 2011, a Fundbalance policy was adopted to secure an maintain investment grade credit ratings, meet seasonal shortfalls in cash flow, and reduce susceptibility to emergency or unanticipated expenditures and or revenue shortfalls. Fund balance information is used to identify the available resources to repay long-term debt, reduce property taxes, add new governmental programs, expand existing, or enhance the financial position of the City in accordance with policies established by the City Commission. The policy established the following: Fund balance policy for the general fund. Reservations of fund balance for the general fund. Establish the spending order of fund balances.

Investment Policy With Ordinance 1351-15, the City repealed current investment policy allowing for deferment to the State of Florida Statutes (F.S 218.415). Authorized Investments: Any intergovernmental investment pool authorized by the Florida Interlocal

Cooperation Act of 1969. Securities and Exchange Commission registered money market funds Interest-bearing time deposits or savings accounts in qualified public

depositories Direct Obligations of the US Treasury

Debt Management Policy There is currently no debt management policy in place. The State of Florida does not mandate limitations on municipal debt. The city only issues debt in cases where it is a practical method for financing large capital projects. The policy of pay as you go is utilized in most cases. Debt will not be issued to cover operating expenditures. Each case for borrowing funds is evaluated separately and the services of an outside financial advisor maybe used. The guidance of the City’s attorney and auditor are also engaged. The City Commission must approve all issuances of debt. Besides funding new projects, refunding of existing debt is also examined when warranted. There is currently no debt in the General Fund.

Schedule of Debt Service

Balance Year Issued

Year of Maturity

Interest Rate Due 2018

Bank Note – BB & T 1,782,013 2012 9/30/2023 2.37% $ 238,443 Debt Consolidation Note Pledged – Water & Sewer Quarterly Payment of $ 59,611 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Principal 49,053 49,343 49,635 49,929 Interest 10,558 10,268 9,976 9,682

DEP Loan – 719090 3,191,478 2007 1/15/2027 2.200%

$ 315,646 Waste Water Plant Pledged – Sewer Semi – Annual Payment $157,823 Jan 15th July 15th Principal 121,359 122,695 Interest 18,232 17,564 Grant Allocation 18,232 17,564 Total Enterprise $4,973,491 $554,089

Budget Calendar April 17th Submitted Capital Improvement Program to City Commission June 1st Property Appraiser provides estimate of Taxable Value July 1st Property Appraiser Certifies Taxable Value to the City July 25th Commission Meeting – Set Proposed Millage Rate Presented Expenditures Budget to City Commission Aug 7th Presented Revenue and Payroll to City Commission Aug 19th Property Appraiser Mails out Trim Notices Aug 21st Commission Meeting – No Budget Action Sept 5th School Board Final Public Hearing on Budget Sept 7th Lake Alfred’s First Public Hearing on the Tentative Millage and the

Tentative FY 17/18 Budget and Planned Budget for FY 18/19 Sept 11th Board of County Commissioners Budget Hearing Sept 18th Board of County Commissioners Final Budget Hearing Sept 19th Lake Alfred’s Mandated Advertisements in Local Paper Sept 21st Lake Alfred’s Final Public Hearing on the Millage and Budget for

FY 17/18 and Planned Budget for 18/19 Unable to use the same dates as the Polk County School Board and Board of County Commissioners per F.S. 200.065

Budget Process

The budget is presented in three sections: Capital Improvements, Expenditures, and Revenue. Once all are conceptually approved the final draft is presented the Commission to be approved for the first meeting in September. The capital portion is approved in April. The expenditure budget is presented in June, and included the capital expenditures approved in April. Revenue estimates are in by July and are presented to commission for approval. This process allows for staff to have August to finalize the budget. The City of Lake Alfred budget is adopted by ordinance in accordance with the City’s Charter. The ordinance requires two public hearings and very specific advertising criteria in accordance with a State of Florida Statute known as TRIM law. State Statute requires the City Commission to approve a balanced budget. The definition of a balanced budget is to make annual appropriations that shall not exceed the amount to be received from taxation or other revenue sources. The budget is developed on the modified basis of accounting for Governmental Fund and the accrual basis for the Enterprise Fund with the exception of depreciation expense is not budgeted. The City’s fiscal year begins October 1 and ends September 30th. The budget process is a continuing process that involves the City Commission, City Manager, and Directors. After the year begins, monthly reports of budget vs. actual revenues and expenditures are generated and reviewed. These reports are used by management to monitor spending and as a planning tool for the next year’s budget. If expenditures are more than the original budget the State of Florida requires within 60 days after year end in accordance with State Statute (166.241) an end of year budget be approved. The budget is prepared on a line item basis, but budgetary compliance is maintained on the fund level.

Capital Budget Process Requests are submitted by department heads for necessary capital purchases and capital improvement projects to the City Manager. Items that are considered capital purchases must cost more that $1,000, and result in a fixed asset for the City. The requests include, cost, description, and justification for the need. The City Manager meets with each director and prioritizes. During the year when capital items are purchased costing more than $20,000 approval is sought from the City Commission before purchase can be made if not approved in the budget.

CITIZENS

CITY COMMISSION

CITY MANAGERRyan Leavengood

863-291-5270

CITY ATTORNEY

CITY AUDITORS

General FundCommunity Redevelopment

Agency863-291-5748

FINANCE Amber Deaton

Director 863-291-5270

COMMUNITY DEVELOPMENT & CITY CLERK

Director Ameé Bailey 863-

291-5748

FIRE Chris Costine

Chief 863-291-5202

PARKS AND RECREATIONRichard Weed

Director 863-291-5272

POLICE Art Bodenheimer

Chief 863-291-5200

PUBLIC WORKS

John Deaton Director

863-298-5458

Library 863-291-5378

Streets 863-291-5275

Sanitation 863-291-5275

Water 863-291-5270

Fleet (CGMP) 863-291-5275

Enterprise Fund

PUBLIC WORKS

John Deaton Director

863-298-5458

Stormwater 863-291-5275

Sewer 863-291-5274

ORGANIZATIONAL CHART

FY 15/16 Actual

FY 16/17 Actual

FY 17/18 Adopted

FY 18/19 Planned

RevenuesTaxes 2,226,940 2,319,240 2,445,873 2,480,373 Community Redevelopment Area 26,108 50,847 89,780 89,780 Licenses & Permits 285,904 158,979 122,800 122,800 Intergovernmental 494,527 480,201 476,783 453,549 Franchise Fees 422,204 389,062 401,000 401,000 Charges For Services GF 39,328 46,397 40,450 40,450 Charges For Services EF 2,383,830 2,424,857 2,501,000 2,501,000 Sanitation 590,597 622,200 605,000 624,590 Stormwater 59,848 60,673 60,000 60,000 Other 64,002 104,579 69,200 60,200 Fines & Rentals 152,065 159,151 159,000 159,000 Impact Fees - 76,203 60,000 - Interfund Transfer 393,500 561,160 491,809 494,120 Reserves 96,580 835,098 35,000 266,685

7,235,433$ 8,288,647$ 7,557,695$ 7,753,547$

ExpendituresAdministration 856,593 1,458,196 883,884 927,881 Police 827,257 994,934 1,039,209 1,050,602 Fire 529,673 568,243 568,326 571,399 Community Development 251,415 232,186 255,976 255,501 CRA 973 14,615 9,780 9,780 Public Works 630,480 627,267 548,562 662,187 Parks & Recreation 344,774 374,038 429,539 433,206 Library 131,655 152,113 157,725 159,885 Sanitation 334,732 358,252 340,511 341,906 Storm Water 59,848 48,459 60,000 60,000 Capital Projects/Purchases 647,417 1,077,957 660,000 875,000 Reserves 417,597 36,232 233,184 15,200 Utilities 1,648,929 1,792,065 1,816,909 1,836,910 Debt Service 554,090 554,090 554,090 554,090

7,235,433$ 8,288,647$ 7,557,695$ 7,753,547$

Summary for All Funds

FY 16/17 Actual

FY 17/18 Adopted %

Taxes 1,265,853 1,329,120 0.05 All State Revenue IncreasedAd Valorem 1,104,234 1,206,533 0.08 New Construction in 2015Licenses & Permits 158,979 122,800 (0.29) Permits revenue more than expected in 201Intergovernmental 480,201 476,783 (0.01) Franchise Fees 389,062 401,000 0.03 Change in Agreement with Tampa ElectricUtilities - Enterprise Fund

Water 1,099,857 1,086,000 (0.01) New RatesWaste Water 1,325,000 1,415,000 0.06 New Rates

Storm Water 60,673 60,000 (0.01) New Construction = New CustomersSanitation 622,200 605,000 (0.03) Took over Recycling ServiceOther 150,976 109,650 (0.38) 2017 Surplus property soldFines & Rentals 159,151 159,000 (0.00) Tower Rental DecreasedImpact Fees 76,203 60,000 Interfund Transfer 561,160 491,809 (0.14) Increased for Capital ImprovementsReserves 835,098 35,000 (22.86) Capital Project Funds

8,288,647$ 7,557,695$

Summary of All Revenues for All Funds

Taxes15%

Ad Valorem 13%

Licenses & Permits2%

Intergovernmental6%

Franchise Fees5%

Water13%

Waste Water16%

Storm Water1%

Sanitation7%

Fines & Rentals2%

Impact Fees1%

Interfund Transfer7%

Reserves10%

FY 16/17 Actual

FY 17/18 Adopted % Explanation

Administration 1,458,196 883,884 (0.65) Pension expense for 2017Police 994,934 1,039,209 0.04 New OfficerFire 568,243 568,326 0.00 Community Development 232,186 255,976 0.09 Way Finding ProjectCRA 20,165 57,207 0.65 Taxable Value IncreasedPublic Works 627,267 548,562 (0.14) Parks & Recreation 374,038 429,539 0.13 Library 152,113 157,725 0.04 Sanitation 358,252 340,511 (0.05) StormWater 48,459 60,000 0.19 Utilities - Water 920,092 990,090 0.07 Utilities - Wastewater 902,655 1,012,576 0.11 Capital 1,077,957 660,000 (0.63) Land Purchases & Santiation Debt Service 554,090 554,090 -

8,288,647$ 7,557,695$

Summary of Expenditures for All Departments

Administration18%

Police12%

Fire7%

Community Development

3%CRA0%

Public Works7%

Parks & Recreation4%

Library2%

Sanitation4%

StormWater1%

Utilities -Wastewater

11%

Capital13%

Debt Service7%

FY 17/18

Salaries 2,184,909 29%Benefits 1,050,529 14%Operating 2,863,202 38%Capital Purchases 145,000 2%Capital Projects 435,000 6%Reserve 235,185 3%Debt Service 554,090 7%

7,467,915$ 100%

Summary of Costs by Type

Salaries29%

Benefits14%

Operating38%

Capital Purchases

2%

Capital Projects

6%

Debt Service

8%

FY 17/18 FY 18/19PolicePatrol Vehicle Replacement 30,000$ 35,000$

FireFire Engine 50,000$ 50,000$ ( Saving for Future Purchase) Staff Replacement Vehicle 35,000$ -$ Replace Extrication Equipment

Public WorksBucket Truck 30,000$ 60,000$ Storage Building 60,000$

ParksVehicle ReplacementBaseball Scoreboard 20,000$

Public UtilitiesService Vehicle Replacement

Total Costs 145,000$ 225,000$

Summary of Capital Purchases

FY 17/18 FY 18/19

Facility Operations & Maintenance 140,000$ 80,000$

Roads & StreetsStreet Resurfacing 180,000$ Funded by Local Option Gas Taxes

Community DevelopmentCity Limit Legal Description 15,000$

Parks & Recreation

Parks & Recreation Master Plan Projects 50,000$ 50,000$ Improvements at Mackay Estates 30,000$ 30,000$ Dock Repair & Replacement 70,000$ 35,000$

Unless otherwise noted - Funded with General Fund Revenues

Public UtilitiesLift Station Upgrades 80,000$

Line Replacement - Marianna Acres 50,000$ 50,000$

Funded with Enterprise Operating Funds

435,000$ 425,000$

Summary of Capital Projects

Total Projects

City of Lake Alfred Staffing Summary

2012 2013 2014 2015 2016 2017 2018 TOTALGeneral Fund

City Commission 2.5 2.5 2.5 2.5 2.5 2.5 2.5 3%City Administration 3.0 3.0 2.0 2.0 2.0 2.5 2.5 3%Finance 4.0 3.5 4.0 4.0 4.0 4.0 4.5 6%Public Safety 0% Police 16.0 16.0 16.0 16.0 16.0 16.0 16.0 22% Fire 14.0 14.0 14.0 15.0 12.0 12.0 12.0 16%Community Development 3.0 3.0 3.0 3.0 3.0 3.0 3.0 4%Library 2.0 2.5 2.5 2.5 2.5 2.5 2.5 3%Parks & Recreation 4.5 5.5 5.5 6.5 6.5 7.0 8.5 12%DPW Administration 4.0 3.0 1.0 1.0 1.0 1.0 1.0 1% Building Maintenance 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0% CGMP 1.0 1.0 1.0 1.0 1.0 1.0 1.5 2% Sanitation & Refuse 4.0 4.0 4.0 3.0 3.0 3.0 3.0 4% Roads & Streets 6.0 6.0 5.0 5.0 5.0 4.0 5.0 7%Total General Fund 65.0 65.0 61.5 62.5 58.5 58.5 62.0 85%

Enterprise Fund

Utilities (Water & Wastewater) 9.5 9.5 9.5 10.0 10.0 11.0 11.0 15%Stormwater 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0%

Total Enterprise Fund 9.5 9.5 9.5 10.0 10.0 11.0 11.0 15%

Total Staff 74.5 74.5 71.0 72.5 68.5 69.5 73.0 100.0%

Full Time Employee = 1Part Time Employee = .5

The utilization of Part Time Reserve (PTR) workers has allowed the City to maintain a high level of

service with minimal increase in costs. Positions added are :

2 PTRs in Roads and Streets

2 PTRs in Parks

1 PTRs in the Garage ( Mechanic)

1 PTR in Finance for Utility Billing

Part time reserve positions work a maximum of 24 hours a week with no benefits.

CITY COMMISSION GENERAL GOVERNMENT

CITY ATTORNEY

Primary Duties Five residents, elected at large, create the legislative and policy-making body of the City. It is the responsibility of the City Commission to ensure the city fulfills its duties under the law, and lawfully exercises its powers. This is accomplished by enacting ordinances and resolutions necessary for governing the City’s affairs which include adopting and appropriating city funds through its budgetary responsibilities, transacting City business, and proposing recommendations for the betterment of the community. 2017 Highlights Updated election procedures Attended Legislative Policy Committee Groups Approved 10-year Water Supply Plan - Ordinance 1382-17

Mayor

Vice Mayor

Commissioner

City Attorney

Goals & Objectives

• Promote the City of Lake Alfred • To adopt a balanced budget that provides quality services while maintaining the

lowest millage rate and service fees possible. • Promote and support efforts to retain and expand local businesses

Performance Measure 2011 2012 2013 2014 2015 2016 Number of Meetings 28 26 29 26 23 24 Passed Ordinances 19 14 16 11 13 12 Passed Resolutions 23 15 22 15 13 15 Proclamations 7 8 6 12 20 24 Passed a balanced budget Yes Yes Yes Yes Yes Yes Staffing & Personnel

Full Time Part Time

FY 17 FY 16 FY 15

FY 14

Total Change

Mayor 0 1 1 1 1 1 0 Vice – Mayor 0 1 1 1 1 1 0 Commissioners 0 3 3 3 3 3 0 0 5 5 5 5 5 0

CITY ADMINISTRATION

Primary Duties The City Administration office is responsible for the implementation of decisions established by the City of Lake Alfred City Commission and the coordination of those efforts through various City departments. The City Manager, as Chief Administrative officer, oversees the performance of the various responsibilities throughout the City: personnel, legislative support, policy implementation, budget development, strategic planning, and economic development. In addition, the City Manager provides leadership and governance for the operational departments, assists the City Commission in the development and formulation of policies, goals, and objectives, informs the public of important community issues, and monitors the activities and daily operations of the City. The City Clerk works closely with the City Manager in the coordination and implementation of operational goals. Constantly striving to improve community relations on a professional, ethical, and impartial manner; the position of City Clerk is apolitical and ensures the adherence to established policy and public law. The City Clerk is understood to be an appointed individual that serves to safeguard open and honest election procedures, provided stewardship of city historical documents and materials, prepares efficient minute transcriptions, files and maintains the official records, manages all human resource responsibilities, and provides continuous support and assistance to the City Manager. The cohesiveness within this department helps ensure the delivery of quality, effective, and efficient services to the citizens of Lake Alfred.

City Manager

Human Resources

Specialist

2017 Highlights Improved quarterly employee meetings New handbook training for all departments Increased presence and activity on the website Increased intergovernmental coordination with interlocal agreements Improved Employee Health Plan Benefits and facilitated and Employee Health Fair Developed and implemented employee salary adjustments and incentive programs

Goals & Objectives

• Enhance public safety to ensure people feel safe and secure where they live, work and play.

• Promote fiscal responsibility to maintain an effective level of service of a full-service

city.

• Maintain competent staff to ensure the delivery of quality service to the community.

• Work in partnership with elected officials to develop sound approaches to community challenges

• Focus on sound financial management, efficient and effective service delivery, policy

implementation, and stellar ethics

• Take a comprehensive perspective guided by the goals and visions set by the citizens and leaders of our community

• To enhance intergovernmental cooperation and interaction efforts with other state

and county governmental agencies

• Seek grant funding for City projects

Performance Measures

2011

2012

2013

2014

2015

Agendas and Minutes: City Commission 28 31 26 26 23

City App – Tickets * * * 60 65 Cemetery sales

Plots 23 14 20 21 14 Footer 10 16

Open & Close 2 3 Cash Receipts Processed 498 * * * * Grants (in progress & new) 3 1 0 1 0

Staffing & Personnel

Full Time Part Time

FY 17

FY 16 FY 15

FY 14

Total Change

City Manager 1 0 1 1 1 1 0 City Clerk 0 0 1 1 1 1 -1 HR Specialist 1 0 0 0 0 0 +1 Intern 0 1 1 0 0 0 0 2 1 3 2 2 2 0 City Clerk position is currently being filled by the Community Development Director.

R & M = Repair and Maintenance

FINANCE DEPARTMENT

Primary Duties The finance department main responsibilities include annual budget preparation, monthly financial reporting to management, fixed asset control, payroll processing and accounts payable. Prepare monthly utility billing and assist customers with requests. Provide guidance and support for computerized data operations. 2017 Highlights

Received GFOA Budget Award Received GFOA CAFR Award Updated Accounts Payables Process New Purchasing Card Program Implemented New Time Card Module Implemented

Goals & Objectives

• Improving Accounts Payable Process • Adding Fire Department to Time Card Module • Update Finance Department Operating Manual • Update Fixed Assets Policy • Cross train Finance Department staff • Encourage customers to use on-line payment options • Reduce Audit Fees

Director

Accounting Clerk

Utility Billing Clerks

Performance Measures

2012

2013

2014

2015

2016

Award for Outstanding Budget Yes Yes Yes Yes Yes Award for CAFR Yes Yes Yes Yes Yes Number of Checks (A/P) 1,727 2,096 1,970 2,084 2,048 Number of Electronic Checks 142 160 138 111 144 Invoices Processed 3,651 4,358 4,427 3,627 3,473 ACH – Utility payments 3,546 3,622 3,825 4,218 4,940 On-line payments 1,684 1,856 1,897 3,255 2,748 Over the counter payments 26,225 28,507 28,288 28,958 29,494 Average Daily Payments - 114 113 107 118 Audit Comments 0 0 0 0 1 Open New Accounts 465 534 572 589 575 Close Accounts – Final 345 438 417 579 558

Staffing & Personnel

Full Time

FY 17

FY 16 FY 15

FY 14 Total

Change Finance Director 1 1 1 1 1 0 Accounting Clerk 1 1 1 1 1 0 Utility Billing 2 2 2 2 2 0

4 4 4 4 4 0

New Time Keeping System:

POLICE DEPARTMENT

Primary Duties The Lake Alfred police department provides the Citizens of Lake Alfred with a professional police department that is dedicated to ensuring the safety and well being of all the community by protecting the life and property of its citizens. They are responsible for crime prevention, identification and apprehension of offenders, participation in court proceedings to obtain convictions. 2017 Highlights

One new patrol car New Bike shed New ballistic vests Police Chief recognized for 30 years of

service

Police Chief

Sergeant

Lieutenant

School Resource

Officer

Patrol

K-9

Communications

Coordinator

Investigations

Dispatch

Goals & Objectives

• Implement process for evidence destruction • Implement process for records disposal • To complete total connection on county wide computer system • Continue vehicle replacement program • Reduce crashes by 5%

Performance Measures

2010

2011

2012

2013

2014

2015

2016

Calls for Service 5,446 6,026 5,458 5,712 4,437 4,769 5,331 Calls a Day 14.9 16.6 14.9 15.6 12.1 13.06 14.6

TICKETS

Total Number of Tickets 1,201 1,630 1,109 700 411 339 339 Civil 107 263 217 119 62 44 43

Non-Moving 3 203 170 163 69 45 55 Criminal 61 53 50 29 16 12 10 Moving 1,030 1,111 672 389 264 238 208

Number of Forfeitures 4 5 4 3 0 0 0 Total Crashes 129 114 126 111 125 147 166

Public Safety Seminars 10 10 10 10 10 5 5 Grants Applied For 4 2 2 2 2 2 2

Staffing & Personnel

Full Time Part Time

FY 17 FY 16 FY 15 FY 14

Total Change

Police Chief 1 0 1 1 1 1 0 Lieutenant 1 0 1 1 1 0 0 Sergeant 1 0 1 1 1 2 0 Corporal 0 0 0 1 1 0 0 School Resource 1 0 1 1 1 2 0 K-9 Officer 1 0 1 0 0 1 0 Patrol Officer 6 0 6 6 6 5 0 Communications 5 1 5 5 5 5 +1 16 1 16 16 16 16 +1

FIRE DEPARTMENT

Primary Duties Protect the people and property within our community. Respond to the needs of the citizens by providing rapid, professional, humanitarian services essential to the health, safety, and well-being on a 24- hour basis. Activities include prevention, fire suppression, emergency medical services, and other related emergency and non-emergency activities. 2017 Highlights Continued fire prevention program Quarterly Training at Ridge Career Center New Extraction Equipment Emergency Medical supplies placed in area

schools

Fire Chief

Fire Captains

Firefighters/EMTs

Goals & Objectives

• Actively seek more grants funding for equipment • Maintain or improve level of training/education of personnel • Maintain or improve response to emergencies • Update Emergency Response Plans for City

Performance Measures

2011

2012

2013

2014

2015

2016

Fire & Rescue Calls Total Number of Calls 1204 1301 1402 1115 1142 744

Fire 53 46 52 34 36 14 Explosion 0 1 0 2 2 2

Rescue & EMS 879 960 1092 868 884 552 Hazardous conditions – no fire 25 13 19 20 20 19

Service Call 109 101 89 65 71 61 Good Intent Call 105 144 128 88 90 69

False Alarm 27 32 20 30 31 24 Severe Weather 2 1 0 1 1 0

Special Type 4 3 2 7 7 3

Public Safety Seminars 10 10 10 10 10 10 Grants Applied For 1 1 2 1 1 1 *New Contract with Polk County Fire is main reason for reduction in calls.

Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15

FY 14

Total Change

Fire Chief 1 0 1 1 1 1 0 Fire Captains 3 0 3 3 3 3 0 Firefighter/EMT 3 0 3 4 3 3 0 P/T Firefighters 0 10 10 9 8 7 0 7 10 17 17 15 14 0

R & M = Repair and Maintenance

COMMUNITY DEVELOPMENT DEPARTMENT

Primary Duties Community Development is responsible for guiding growth and development within the City, and includes the long-range planning, building and permitting, land use and zoning, economic development and code enforcement. This department reviews applications for building and construction permits, reviews construction plans for compliance with applicable building codes, issues permits and conducts inspections to ensure new construction is built according to the building code. The department also registers licensed contractors and has a Code Enforcement Officer who performs code enforcement action on commercial and residential property owners to insure the elements are kept in good repair, appearance and within the Land Development Code and City ordinances. 2017 Highlights

New Director

New Code Enforcement Officer

Director/ City Clerk

Code Enforcement

Permit Tech

Building Official

Goals & Objectives

• Increase Annexations • Market Buchanan site • City Hall Renovations • Administration of New CRA district • Update Building Permit Fee Schedule • Work with GIS to create updated City street map • Continue conversion of all plans and permits into digital files for storage in Laserfiche

Performance Measures

2010

2011

2012

2013

2014

2015

2016

Number of Permits Issued 200 212 188 238 292 313 309 New Residential Homes 3 9 48 92 66 Total Building Inspections 182 258 179 274 936 1936 1599

Code Enforcement Cases 157 110 209 247 220 240 82 Lien Searches 3 44 40 78 80 93 118 Liens Satisfied 12 8 6 3 3 7 9

Magistrate Meetings - - - 1 10 10 6

Planning Board Meetings - - - 5 12 6 2 City Clerk’s office was doing magistrate and planning board meeting until this year. Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Director 1 0 1 0 0 0 0 Building Official 0 1 1 1 1 1 0 Permit Tech 1 0 1 1 1 1 0 Code Enforcement 0 1 1 1 1 1 0 2 2 4 3 3 3 0

R & M = Repair and Maintenance

COMMUNITY DEVELOPMENT REDEVELOPMENT AGENCY

For more information please visit: http://mylakealfred.com/departments/community-development/community-redevelopment-area/

DEPARTMENT OF PUBLIC WORKS ADMINISTRATION

Primary Duties Responsibilities include daily planning, technical support, direction, and coordination of all Divisions activities. Supervise the following divisions: Building Maintenance Roads & Streets Cemeteries Central Garage and Motor Pool Sanitation Storm Water Water and Wastewater Operations

2017 Highlights Successfully contracted with outside company to provide custodial services Assisting City Clerk with Cemeteries Administration

Goals & Objectives

• To aid each division to accomplish their goals and objectives • To reach a higher degree of department efficiency • Search for grant funding • Update cost recovery ordinance

Director

Superintendent

Administrative Clerk

Performance Measures

2011

2012

2013

2014

2015

2016

Garbage Tickets Posted 68 88 74 82 6 25 Purchase Orders Prepared 1,108 988 752 850 820 815 Work Orders - 31 36 23 2 121 Increase in work orders, due to new garbage cans being delivered for new residential construction. Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Director 1 0 1 1 1 1 0 Superintendent 1 0 1 1 0 0 0 Admin Clerk 1 0 1 2 1 1 0 3 0 3 4 2 2 0

New Entrance Sign located on Highway 17-92 coming from Haines City.

R & M = Repair and Maintenance

PUBLIC WORKS

ROADS AND STREETS

Primary Duties Repair and maintenance of city owned streets. Mow right of ways and medians Perform pothole repair, asphalt street overlays, striping, sidewalk repair, tree trimming maintenance. 2017 Highlights Started Ramona widening (Nov 2017) Installed Electronic speed signs

Goals & Objectives

• Install more bus shelters • Work on repair and replacement of sidewalks. • To maintain the City’s public, administrative, and other public gathering facilities in a

highly safe and presentable condition. • Maintain all city right-of- ways • To replace and repair all potholes • Start tracking repairs through work order system • Replace street signs in core area of City • Replace sidewalks in north area • DOT training for street employees

Director

Service Workers

Superintendent

Performance Measures 2011 2012 2013 2014 2015 2016 Street Resurfacing Miles 10 - 7 - .001 - Public Facility Maintenance Requests

- 5 1 2 23 9

Pot Holes Repaired - 17 12 14 23 13 Right of Way Requests - 9 23 5 21 10 Capital Assets Street Miles 39 48 48 48 48 48 Traffic Signals 3 3 3 4 4 4

• Late 2012 started using work order system to track repairs – New 311 App is also being used. Working connect data to combine with work order system.

Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Streets Lead 0 0 0 0 1 1 0 Service Wkr III 1 0 1 1 2 2 0 Service Wkr II 3 2 1 1 0 0 +2 Service Wkr I 0 0 3 3 1 1 0 4 2 4 5 4 4 +2

City was unable to secure an inmate crew, so added two Part Time Reserve positions in streets and parks. Positions are paid $12.00 an hour and work 24 hours a week with no benefits.

City crews repairing sidewalks on Nekoma.

PUBLIC WORKS

SANITATION AND REFUSE

Primary Duties Responsibilities are the collection and transportation of refuse generated by residential, commercial, public and municipal buildings. Pick up of debris and larger items are also handled by this department. A community clean up is held during the month of April to allow residents to dispose of items not usually picked up. 2017 Highlights Reduction in operating costs Purchased a New Truck

Goals & Objectives

• To encourage customers to recycle • To give City customers on-time service • Increase efficiency of routes with

continued growth • Update routes as new customers

move into City to accommodate new recycling service.

Director

Sanitation Drivers

Superintendent

• With the outsourcing of commercial dumpster service, there will be a decline for

2010 in commercial customers. The city will continue to provide service to commercial customers using cans.

• Republic Services provides annual information for recycling.

Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Sanitation Driver 3 0 3 2 2 2 0 Service Wkr II 0 0 0 4 3 3 0 Service Wkr I 0 0 0 0 0 0 0 3 0 3 6 5 5 0 Drivers job title changed from Service Worker III to Sanitation Driver.

Performance Measures

2010

2011

2012

2013

2014

2015

2016

Number of Customers Residential 1,767 1,786 1,781 1,752 1,797 1,894 2087

Commercial 103 63 70 66 68 61 77

Residential 94% 96% 96% 96% 96% 96% 96% Commercial 6% 4% 4% 4% 4% 4% 4%

Service Work Orders 67 15 11 66 64 127 121 Annual Tons for Waste 2,778 2,018 1,937 1,827 1,920 2,159 2,211 Annual Tons for Debris 1,299 1,217 1,193 1,164 1,102 1,195 1,247

Tons for Recycling - - - 271 241 243 381

R & M = Repair and Maintenance

PUBLIC WORKS STORM WATER

Primary Duties Department is responsible for development of the storm water management plan and improvement of storm water drainage quality. The main objective is the protection and enhancement of valuable surface and groundwater supplies for the benefit of present and future generations. Annually provide educational materials to advance the understanding of stormwater management. 2017 Highlights Purchased Goff Property for a

Project in conjunction with Dept of Transportation

Goals & Objectives

• Reduce localized flooding through increased

preventive maintenance • To repair and replace damaged existing

storm structures • Purchase new software for reports • Research placing Stormwater as an assessment on tax bill versus utility bill.

Director

Superintendent

Service Workers

R & M = Repair and Maintenance

PUBLIC WORKS CENTRAL GARAGE & MOTOR POOL

Primary Duties Central Garage and Motor Pool (CGMP) is responsible for the repair and maintenance of vehicles, tractors, gators, generators, heavy equipment, and small engines. 2017 Highlights

Updated parts inventory & tracking Improved Gas and Diesel Allocations

Fleet Heavy Equipment 2 Fire Engines 2 Brush Truck 1 Sanitation Trucks 3 Lighting Loader 2 Bucket Truck 1 Dump Truck 1 Police Patrol Cars 9 Trucks 21 Passenger Vehicles 5 Lawn Mowers 5 Total 53

Director

Mechanic

Superintendent

Goals & Objectives

• Improve repair time on equipment • To complete the construction of the Central Garage parts room addition. • To repaint the low-mileage, lesser used service trucks to prevent body damage and rust erosion.

Performance Measures 2013 2014 2015 2016 Total Work Orders 346 348 505 385 Total Number of Hours Charged 617 504 423 348 Gallons of Gas Used 26,777 25,480 28,797 26,152 Gallons of Diesel Used 8,696 11,768 12,976 15,932

* increase in diesel due to new recycling service provided by City Staffing & Personnel

Full

Time Part

Time

FY 17

FY 16

FY 15 FY 14 FY 13 Total

Change Mechanic 1 0 1 1 1 1 1 0

Part- Time 0 1 1 0 0 0 0 0 1 1 2 1 1 1 1 0

PARKS & RECREATION

Primary Duties Maintain landscaping and irrigation for all ten parks and city buildings. Ensure parks are in good condition and safe for the public. Provide city-wide activities for recreation. Create and manage a summer recreation program. Plan all employee luncheons. Support two sport leagues – baseball and football. Parks 10

Parks Acreage 166 Rental Facilities 3 Playgrounds 4 Boat Ramps 6 Library 1 Tennis Courts 2 Baseball Fields 3 Basketball Courts 2 Football Fields 1

Director

Service Workers

Camp Counselors

Administrative Clerk

2017 Highlights New Deck at Lake Echo Moved into new facility Purchased Gardner House

Goals & Objectives

• Seek grant funding • Keep parks mowed and maintained • Keep up maintenance on tennis and basketball courts • To continue and expand the number of special events at the City’s recreational

facilities. • To ensure that all City Recreational Facilities meet the level of service requirements,

the Americans with Disabilities Act standard and community demands.

Performance Measures

2010

2011

2012

2013

2014

2015

2016

Enrollment in Summer Camp 25 32 50 64 40 53 45 Number of Special Events 6 6 12 13 10 12 11 Employee Luncheons 4 4 4 4 3 2 3

Party Rentals

Mackay Estates Rentals 17 21 20 36 32 51 43 Highland Center Rentals 19 13 16 22 23 30 35 Lions Park Pavilion Rentals 21 28 24 27 22 36 24 Cancellations - - 8 8 12 18 10 Number of Purchase Orders - - - 133 134 104 155 Board Meetings 6 4 3 5 4 6 4

New Parks and Recreation Facility. Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Director 1 0 1 1 1 1 0 Admin Clerk 1 0 1 0 0 0 0 Service Wkr III 1 0 0 0 0 0 0 Service Wkr II 2 0 1 1 1 1 0 Events Coordinator 0 1 1 0 0 0 0 PTR - Workers 0 2 1 1 1 1 2 Camp Leader 0 1 1 1 1 1 0 Counselors 0 3 2 2 2 2 0 5 4 7 6 6 6 +2

Mackay Gardens & Lakeside Preserve

2017 Highlights Volunteer days increased and Eucalyptus Cross cleaned out. Increased communication and support for Mackay Master Gardeners Increased number of educational opportunities

Goals & Objectives

• Display historical and nature educational exhibits

• Maintain house and grounds • Continue to promote • Increase historical preservation of the

Preserve

LIBRARY

Primary Duties The Library strives to serve and promote the informational, cultural, educational and recreational needs of all residents. 2017 Highlights Increased circulation Increased programs and classes for residents New concrete path in Secret Garden

Parks & Recreation Director

Assistant Librarians

Librarian

Goals & Objectives

• Increase movie (DVD) inventory • To maintain a current, up-to-date reading inventory • To continue the reading programs for all ages • To increase usage of Public Library facilities • Actively seeking grant opportunities • Start after school tutoring and homework program • Increase teen use of library • Continue outreach programs • Continue to work with schools to promote library programs and use of facilities • Continue to increase circulation • Increase number of volunteers from area high schools

Performance

Measures

2011

2012

2013

2014

2015

2016

Circulation 18,820 19,753 26,400 30,860 29,304 31,806 New Items 1,832 1,800 2,157 966 800 1,215 Programs Attendance 1,260 1,210 2,207 2,489 2,426 2,297 People Utilizing Library 27,399 24,647 36,818 34,816 36,649 37,660

Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Librarian 1 0 1 1 1 1 0 Asst Librarian 0 3 3 2 2 2 0 1 3 4 3 3 3 0

PUBLIC WORKS WASTE WATER

Primary Duties Produce a safe, clean effluent to provide to the citrus grove so as not to impact the environment. Meet all regulatory agency requirements and protecting the environment from all pathogenic bacteria infections. Responsible for providing the proper conveyance, treatment, and reclamation of waste water in the City’s service area. 2017 Highlights

Director

Wastewater Operators

Wastewater Trainees

Goals & Objectives

• Finish relocation of lines for spray field due to land swap • Install wench system at plant • Increase effluent quality at waste water plant

Performance Measures

2009

2010

2011

2012

2013

2015

2016

Number of Customers 2,113 2,156 2,208 2,247 2,166 2,264 2,354 Number of Sewer Backups 1 1 0 1 0 1 8 *Increase from 2013 to 2014 is mainly due to review of accounts with multiple units. Staffing & Personnel

Full Time Part Time FY 17 FY 16 FY 15 FY 14

Total Change

WW Operator 2 0 2 3 1 1 0 WW Trainee 2 0 2 0 2 2 0 4 0 4 3 3 3 0

Repair of a manhole on Pierce Street.

R & M = Repair and Maintenance

PUBLIC WORKS WATER DIVISION

Primary Duties To provide the citizens with quality drinking water in quantities that is acceptable while being responsible to the environment. Monitor water plant and wells. Produce a high quality product with prompt and professional service at a low cost to the customer. 2017 Highlights Water Tower painted and repaired. Installed new high service pumps.

Goals & Objectives

• To reduce water quality complaints • Increase public awareness of conservation • Improve water quality • Continue to pursue all water grants available

Director

Superintendent

Water Plant Operator

Staffing & Personnel

Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Water Plant Operator 0 0 1 1 1 0 0 0 1 1 1 0 * Water plant operators are in other departments

New High Service Pumps

Performance Measures

2010

2011

2012

2013

2014

2015

2016

Number of Customers Water 2,704 2,803 2,883 2,754 2,804 2,891 3,115

Irrigation 607 629 632 587 643 742 750 Water Quality Complaints 15 10 11 7 6 5 5

R & M = Repair and Maintenance

PUBLIC WORKS SERVICE DIVISION

Primary Duties Perform monthly meter reading, preventive maintenance in water and wastewater. Maintain lift stations also repair system infrastructure. Provide timely connections and disconnections of water along with a well operating gravity sewer and force main collection system. 2017 Highlights Repaired non-working meters Reduced number of rereads during meter reading Increased time for meter reading

Goals & Objectives

• Timely install of new water meters for new construction • Reduce lift station emergency repairs • To insure that water meters are read timely and accurately • To replace deteriorated two inch water mains • Provide excellent customer service • To maintain a system of water and sewer lines

Director

Superintendent

Service Workers

Performance Measures

2011

2012

2013

2014

2015

2016

Total Number of Work Orders 4,632 4,032 3,466 3,740 3,850 3,149

Number of Rereads 385 149 58 37 6 0 Number installed 10 7 26 45 115 75

Change Outs 988 1,311 204 107 166 162 Transfer Service 36 45 44 22 27 18

Turn on 664 550 512 572 655 575 Turn offs 502 416 422 417 548 550

Leaks 30 11 8 11 17 30 Data Loggers - 45 74 92 164 244

Number of Lift Stations 30 30 30 30 30 30 Lift Station Inspections 1,560 1,560 1,560 1,560 1,560 1,560 Reduction in rereads is due to the Data log function on the handhelds being utilized more.

Staffing & Personnel

Full Time

Part Time FY 17 FY 16 FY 15 FY 14

Total Change

Superintendent 1 0 1 1 1 1 0 Service Wkr III 1 0 1 1 0 0 0 Service Wkr II 2 0 2 3 4 4 0 4 0 4 5 5 5 0

R & M = Repair and Maintenance

COLA: 2.50%Grade (6%)

10.12 10.73 11.38 12.06 12.78 13.55 14.36 15.22 16.14 17.11 18.13 19.22 20.37 21.59 22.89 24.26 25.72 27.26 28.90 30.63Step (2%) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Base 21,059 22,322 23,662 25,082 26,586 28,182 29,873 31,665 33,565 35,579 37,713 39,976 42,375 44,917 47,612 50,469 53,497 56,707 60,109 63,716(1y)1 21,480 22,769 24,135 25,583 27,118 28,745 30,470 32,298 34,236 36,290 38,468 40,776 43,222 45,816 48,565 51,478 54,567 57,841 61,312 64,990(2y)2 21,910 23,224 24,618 26,095 27,661 29,320 31,079 32,944 34,921 37,016 39,237 41,591 44,087 46,732 49,536 52,508 55,658 58,998 62,538 66,290(4y)3 22,348 23,689 25,110 26,617 28,214 29,907 31,701 33,603 35,619 37,756 40,022 42,423 44,968 47,667 50,527 53,558 56,772 60,178 63,789 67,616(6y)4 22,795 24,163 25,612 27,149 28,778 30,505 32,335 34,275 36,332 38,511 40,822 43,272 45,868 48,620 51,537 54,629 57,907 61,381 65,064 68,968(8y)5 23,251 24,646 26,125 27,692 29,354 31,115 32,982 34,961 37,058 39,282 41,639 44,137 46,785 49,592 52,568 55,722 59,065 62,609 66,366 70,348

(10y)6 23,716 25,139 26,647 28,246 29,941 31,737 33,641 35,660 37,799 40,067 42,471 45,020 47,721 50,584 53,619 56,836 60,246 63,861 67,693 71,755Phase >1 24,190 25,642 27,180 28,811 30,539 32,372 34,314 36,373 38,555 40,869 43,321 45,920 48,675 51,596 54,692 57,973 61,451 65,138 69,047 73,190Phase >2 24,674 26,154 27,724 29,387 31,150 33,019 35,000 37,100 39,326 41,686 44,187 46,838 49,649 52,628 55,785 59,132 62,680 66,441 70,428 74,653

1 Service Worker I 5 Admin. Assistant 8 Fire Fighter 12 Superintendent 15 Police Lieutenant Police Chief 20Operator Trainee Plant Operator Fire Captain Finance Director Sanitation Driver Mechanic Public Works/Utilities Director

2 Service Worker II 6 Comm. Operator 9 Police Officer 13 Police Sergeant 17 P&R DirectorLibrary Assistant Service Worker III Lead Operator

Com. Dev. Director 194 Utility Billing Clerk 7 Code Enf. Officer 10 Police Officer II Fire Chief

Librarian Finance ClerkHR SpecialistPolice Detective

City of Lake Alfred - Salary ScheduleFY 2017 / 2018

COLA: 2.50%

Position DOHB Yrs. Gr. St. POSITION STARTING

SALARY

STEP ADJ BASE

SALARY Adjustment Holiday Education Longevity

Mayor 6,000 6,000 300Vice Mayor 5,000 5,000 300Commissioner 5,000 5,000 300Commissioner 5,000 5,000 300Commissioner 5,000 5,000 300

City Manager 3/5/2012 6 - 4 ^1 97,044 107,145 6 Yr Step 1% M 3.25%HR Specialist 5/1/2017 1 10 >2 1 35,579 40,776 1 Yr Step 1% B

Finance Director 1/11/2005 13 20 6 63,716 71,755 1% B 3.50%Finance Clerk 5/15/2017 1 10 1 35,579 36,290 1 Yr Step 1% B

Police Chief 10/12/1987 30 20 6 63,716 71,755 1% 7.75%Police Lieutenant 3/9/1988 30 15 6 47,612 53,619 1% 6.50%Police Sergeant 7/24/1995 23 13 6 42,375 47,721 1% 4.75%Police Detective 10/1/2017 10 ^1 B 35,579 37,713 1% MPolice Officer II 9/1/2004 14 10 6 35,579 40,067 1% 2.50%Police Officer II 8/30/2010 11 10 6 35,579 40,067 1% 1.75%Police Officer II** 2/8/2016 5 10 3 35,579 37,756 1% 0.25%Police Officer 12/14/2015 2 9 2 33,565 34,921 2 Yr Step 1%Police Officer 4/25/2016 2 9 2 33,565 34,921 2 Yr Step 1%Police Officer 10/10/2016 1 9 1 33,565 34,236 1 Yr Step 1%Police Officer 10/10/2016 1 9 1 33,565 34,236 1 Yr Step 1%Police Officer 3/6/2017 1 9 1 33,565 34,236 1 Yr Step 1%Comm. Operator 8/9/2006 12 6 6 28,182 31,737 1% 2.00%Comm. Operator 8/31/2009 9 6 5 28,182 31,115 1% 1.25%Comm. Operator 8/16/2010 8 6 5 28,182 31,115 8 Yr Step 1% 1.00%Comm. Operator 4/3/2017 1 6 1 28,182 28,745 1 Yr Step 300

Fire Chief 1/2/2007 11 19 6 60,109 67,693 1% 3.75%Fire Capt/EMT 11/12/1997 20 12 6 39,976 45,020 1% 4.00%Fire Capt/EMT 9/4/2004 14 12 6 39,976 45,020 1% 2.50%Fire Capt/EMT 4/18/2005 13 12 6 39,976 45,020 1% 3.50%FF/EMT 1/24/2010 8 8 5 31,665 34,961 8 Yr Step 1% 1.00%FF/EMT 4/28/2012 6 8 4 31,665 34,275 6 Yr Step 1% A 0.50%FF/EMT 12/1/2006 11 8 6 31,665 35,660 1% 1.75%

Fire Department

City of Lake Alfred Payroll Fiscal Year 2017/2018

City Commission

City Administration

Finance Department

Police Department

COLA: 2.50%

Position DOHB Yrs. Gr. St. POSITION STARTING

SALARY

STEP ADJ BASE

SALARY Adjustment Holiday Education Longevity

City of Lake Alfred Payroll Fiscal Year 2017/2018

Director/City Clerk 2/9/2015 3 19 ^1 2 60,109 66,290 1% M 1.00%Building Official (P/T) 2/18/2008 10 - 6 24,600 27,704 10 Yr Step 300 1.50%Code Officer (P/T) 9/9/2016 2 7 2 17,924 18,648 2 Yr Step 300Admin Assistant 10/14/2013 4 5 >2 3 26,586 31,701 4 Yr Step 1% 0.50%

Superintendent 11/4/2009 8 12 5 39,976 44,137 8 Yr Step 1% 2.50%

Sanitation Driver* 7/8/2000 18 5 6 26,586 31,287 1% 3.50%Sanitation Driver 3/11/2013 5 5 3 26,586 28,214 300 0.25%Sanitation Driver 9/2/2014 4 5 3 26,586 28,214 4 Yr Step 300

Svc Wkr III 9/2/2014 4 6 3 28,182 29,907 4 Yr Step 300Svc Wkr II 4/26/2005 13 2 6 22,322 25,139 300 2.25%Svc Wkr II 1/11/2016 2 2 2 22,322 23,224 2 Yr Step 300Svc Wkr II 5/1/2017 1 2 1 22,322 22,769 1 Yr Step 300

Mechanic 9/24/2014 4 8 3 31,665 33,603 4 Yr Step 1%

Director 9/16/2014 4 17 3 53,497 56,772 4 Yr Step 1% B 1.25%Admin. Assistant 10/22/2012 5 5 3 26,586 28,214 300 0.25%Svc Wkr III 5/13/2013 5 6 3 28,182 29,907 300 0.25%Svc Wkr II 4/8/2016 2 2 2 22,322 23,224 2 Yr Step 300Svc Wkr II 7/3/2017 1 2 1 22,322 22,769 1 Yr Step 300

Librarian 10/1/2010 7 10 4 35,579 38,511 1% M 0.75%Asst Librarian (P/T) 11/12/2010 7 2 ^1 4 15,626 17,929 300 A 1.25%Asst Librarian (P/T) 7/13/2015 3 2 2 15,626 16,257 300Asst Librarian (P/T) 1/6/2014 4 2 3 15,626 16,582 4 Yr Step 300

Library

Sanitation & Refuse

Community Development

PW Administration

Roads & Streets Maintenance

Central Garage & Motor Pool

Parks & Recreation

COLA: 2.50%

Position DOHB Yrs. Gr. St. POSITION STARTING

SALARY

STEP ADJ BASE

SALARY Adjustment Holiday Education Longevity

City of Lake Alfred Payroll Fiscal Year 2017/2018

Director 5/7/2001 17 20 6 63,716 71,755 1% 4.50%Admin Assistant 10/30/2006 11 5 ^1 6 26,586 31,737 1% 1.75%Superintendent 4/5/2010 8 12 5 39,976 44,137 8 Yr Step 1% 2.00%UB Clerk 1/6/2016 2 4 2 25,082 26,095 2 Yr Step 300UB Clerk 7/20/2011 7 4 4 25,082 27,149 300 0.75%Svc Wkr II 2/9/2015 3 2 2 22,322 23,224 300Svc Wkr II 1/9/2017 1 2 1 22,322 22,769 1 Yr Step 300Svc Wkr II 7/27/2016 2 2 2 22,322 23,224 2 Yr Step 300

Lead Operator 6/3/2013 5 9 5 33,565 37,058 1% 1.25%Plant Operator 7/31/2017 1 8 1 31,665 32,298 1 Yr Step 1%Operator Trainee 2/17/2014 4 5 3 26,586 28,214 4 Yr Step 300Operator Trainee 8/22/2016 2 5 2 26,586 27,661 2 Yr Step 300

P/T - Regular Part TimePTR - Part Time, Temporary, Reserve FY 17/18 FICA Exp. Education Holiday LongevityM - Master (6%) 2,184,909$ 181,166$ $24,933 $24,804 $39,398B - Bachelor (4%)A - Associate (2%)* Outside of Payscale 2,368,183 ** Adjusted DOH 181,166 ^ Assignment Pay 2,549,349$

> Phase in / Transition

Enterprise Operations

Service Operations

Wastewater Operations

COLA: 0.00%Grade (6%)

10.12 10.73 11.38 12.06 12.78 13.55 14.36 15.22 16.14 17.11 18.13 19.22 20.37 21.59 22.89 24.26 25.72 27.26 28.90 30.63Step (2%) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Base 21,059 22,322 23,662 25,082 26,586 28,182 29,873 31,665 33,565 35,579 37,713 39,976 42,375 44,917 47,612 50,469 53,497 56,707 60,109 63,716(1y)1 21,480 22,769 24,135 25,583 27,118 28,745 30,470 32,298 34,236 36,290 38,468 40,776 43,222 45,816 48,565 51,478 54,567 57,841 61,312 64,990(2y)2 21,910 23,224 24,618 26,095 27,661 29,320 31,079 32,944 34,921 37,016 39,237 41,591 44,087 46,732 49,536 52,508 55,658 58,998 62,538 66,290(4y)3 22,348 23,689 25,110 26,617 28,214 29,907 31,701 33,603 35,619 37,756 40,022 42,423 44,968 47,667 50,527 53,558 56,772 60,178 63,789 67,616(6y)4 22,795 24,163 25,612 27,149 28,778 30,505 32,335 34,275 36,332 38,511 40,822 43,272 45,868 48,620 51,537 54,629 57,907 61,381 65,064 68,968(8y)5 23,251 24,646 26,125 27,692 29,354 31,115 32,982 34,961 37,058 39,282 41,639 44,137 46,785 49,592 52,568 55,722 59,065 62,609 66,366 70,348

(10y)6 23,716 25,139 26,647 28,246 29,941 31,737 33,641 35,660 37,799 40,067 42,471 45,020 47,721 50,584 53,619 56,836 60,246 63,861 67,693 71,755Phase >1 24,190 25,642 27,180 28,811 30,539 32,372 34,314 36,373 38,555 40,869 43,321 45,920 48,675 51,596 54,692 57,973 61,451 65,138 69,047 73,190Phase >2 24,674 26,154 27,724 29,387 31,150 33,019 35,000 37,100 39,326 41,686 44,187 46,838 49,649 52,628 55,785 59,132 62,680 66,441 70,428 74,653

1 Service Worker I 5 Admin. Assistant 8 Fire Fighter 12 Superintendent 15 Police Lieutenant Police Chief 20Operator Trainee Plant Operator Fire Captain Finance Director Sanitation Driver Mechanic Public Works/Utilities Director

2 Service Worker II 6 Comm. Operator 9 Police Officer 13 Police Sergeant 17 P&R DirectorLibrary Assistant Service Worker III Lead Operator

Com. Dev. Director 194 Utility Billing Clerk 7 Code Enf. Officer 10 Police Officer II Fire Chief

Librarian Finance ClerkHR SpecialistPolice Detective

City of Lake Alfred - Salary ScheduleFY 2018 / 2019

COLA:

Position DOHB Yrs. Gr. St. POSITION STARTING

SALARY

STEP ADJ BASE

SALARY Adjustment Holiday Education Longevity

Mayor 6,000 6,000 300Vice Mayor 5,000 5,000 300Commissioner 5,000 5,000 300Commissioner 5,000 5,000 300Commissioner 5,000 5,000 300

City Manager 3/5/2012 7 - 4 ^1 97,044 107,145 1% M 3.75%HR Specialist 5/1/2017 2 10 ^2 2 35,579 41,591 2 Yr Step 1% B

Finance Director 1/11/2005 14 20 6 63,716 71,755 1% B 3.75%Finance Clerk 5/15/2017 2 10 2 35,579 37,016 2 Yr Step 1% B

Police Chief 10/12/1987 31 20 6 63,716 71,755 1% 8.00%Police Lieutenant 3/9/1988 31 15 6 47,612 53,619 1% 6.75%Police Sergeant 7/24/1995 24 13 6 42,375 47,721 1% 5.00%Police Detective 10/1/2017 1 10 ^1 1 35,579 38,468 1 Yr Step 1% MPolice Officer II 9/1/2004 15 10 6 35,579 40,067 1% 2.75%Police Officer II 8/30/2010 12 10 6 35,579 40,067 1% 2.00%Police Officer II** 2/8/2016 6 10 4 35,579 38,511 6 Yr Step 1% 0.50%Police Officer 12/14/2015 3 9 2 33,565 34,921 1%Police Officer 4/25/2016 3 9 2 33,565 34,921 1%Police Officer 10/10/2016 2 9 2 33,565 34,921 2 Yr Step 1%Police Officer 10/10/2016 2 9 2 33,565 34,921 2 Yr Step 1%Police Officer 3/6/2017 2 9 2 33,565 34,921 2 Yr Step 1%Comm. Operator 8/9/2006 13 6 6 28,182 31,737 1% 2.25%Comm. Operator 8/31/2009 10 6 6 28,182 31,737 10 Yr Step 1% 1.50%Comm. Operator 8/16/2010 9 6 5 28,182 31,115 1% 1.25%Comm. Operator 4/3/2017 2 6 2 28,182 29,320 2 Yr Step 300

Fire Chief 1/2/2007 12 19 6 60,109 67,693 1% 4.00%Fire Capt/EMT 11/12/1997 21 12 6 39,976 45,020 1% 4.25%Fire Capt/EMT 9/4/2004 15 12 6 39,976 45,020 1% 2.75%Fire Capt/EMT 4/18/2005 14 12 6 39,976 45,020 1% 3.75%FF/EMT 1/24/2010 9 8 5 31,665 34,961 1% 1.25%FF/EMT 4/28/2012 7 8 4 31,665 34,275 1% A 0.75%FF/EMT 12/1/2006 12 8 6 31,665 35,660 1% 2.00%

Fire Department

City of Lake Alfred Payroll Fiscal Year 2018/2019

City Commission

City Administration

Finance Department

Police Department

COLA:

Position DOHB Yrs. Gr. St. POSITION STARTING

SALARY

STEP ADJ BASE

SALARY Adjustment Holiday Education Longevity

City of Lake Alfred Payroll Fiscal Year 2018/2019

Director/City Clerk 2/9/2015 4 19 ^1 3 60,109 67,616 4 Yr Step 1% M 1.25%Building Official (P/T) 2/18/2008 11 - 6 24,600 27,704 300 1.75%Code Officer (P/T) 9/9/2016 3 6 2 17,924 18,648 300Admin Assistant 10/14/2013 5 5 ^2 3 26,586 31,701 1% 0.75%

Superintendent 11/4/2009 9 12 5 39,976 44,137 1% 2.75%

Sanitation Driver* 7/8/2000 19 5 6 26,586 30,920 1% 3.75%Sanitation Driver 3/11/2013 6 5 4 26,586 28,778 6 Yr Step 300 0.50%Sanitation Driver 9/2/2014 5 5 3 26,586 28,214 300 0.25%

Svc Wkr III 9/2/2014 5 6 3 28,182 29,907 300 0.25%Svc Wkr II 4/26/2005 14 2 6 22,322 25,139 300 2.50%Svc Wkr II 1/11/2016 3 2 2 22,322 23,224 300Svc Wkr II 5/1/2017 2 2 2 22,322 23,224 2 Yr Step 300

Mechanic 9/24/2014 5 8 3 31,665 33,603 1% 0.25%

Director 9/16/2014 5 17 3 53,497 56,772 1% B 1.50%Admin. Assistant 10/22/2012 6 5 4 26,586 28,778 6 Yr Step 300 0.50%Svc Wkr III 5/13/2013 6 6 4 28,182 30,505 6 Yr Step 1% 0.50%Svc Wkr II 4/8/2016 3 2 2 22,322 23,224 300Svc Wkr II 7/3/2017 2 2 2 22,322 23,224 2 Yr Step 300

Librarian 10/1/2010 8 10 5 35,579 39,282 8 Yr Step 1% M 1.00%Asst Librarian (P/T) 11/12/2010 8 2 ^1 5 15,626 18,287 8 Yr Step 300 A 1.50%Asst Librarian (P/T) 7/13/2015 4 2 3 15,626 16,582 4 Yr Step 300Asst Librarian (P/T) 1/6/2014 5 2 3 15,626 16,582 300 0.25%

Parks & Recreation

Library

Community Development

PW Administration

Sanitation & Refuse

Roads & Streets Maintenance

Central Garage & Motor Pool

COLA:

Position DOHB Yrs. Gr. St. POSITION STARTING

SALARY

STEP ADJ BASE

SALARY Adjustment Holiday Education Longevity

City of Lake Alfred Payroll Fiscal Year 2018/2019

Director 5/7/2001 18 20 6 63,716 71,755 1% 4.75%Admin Assistant 10/30/2006 12 5 ^1 6 26,586 31,737 1% 2.00%Superintendent 4/5/2010 9 12 5 39,976 44,137 1% 2.25%UB Clerk 1/6/2016 3 4 2 25,082 26,095 300UB Clerk 7/20/2011 8 4 5 25,082 27,692 8 Yr Step 300 1.00%Svc Wkr II 2/9/2015 4 2 3 22,322 23,689 4 Yr Step 300Svc Wkr II 1/9/2017 2 2 2 22,322 23,224 2 Yr Step 300Svc Wkr II 7/27/2016 3 2 2 22,322 23,224 300

Lead Operator 6/3/2013 6 9 5 33,565 37,058 6 Yr Step 1% 1.50%Plant Operator 7/31/2017 2 8 2 31,665 32,944 2 Yr Step 1%Operator Trainee 2/17/2014 5 5 3 26,586 28,214 300 0.25%Operator Trainee 8/22/2016 3 5 2 26,586 27,661 300

P/T - Regular Part TimePTR - Part Time, Temporary, Reserve FY 18/19 FICA Exp. Education Holiday LongevityM - Master (6%) 2,197,805$ 182,559$ $25,173 $24,883 $43,823B - Bachelor (4%)A - Associate (2%)* Outside of Payscale 2,386,387 ** Adjusted DOH 182,559 ^ Assignment Pay 2,568,946$

> Phase in Grade Increase

Enterprise Operations

Service Operations

Wastewater Operations

Starting Pay* 12% Step** 5% Longevity*** Holiday Education TotalEmployee: 80% 90.09% 4.50% 1.00% 0.00% 95.60%

as % of market average Associate 1.80% 97.40%Bachelor 3.60% 99.20%

Master 5.41% 101.00%

*Goal starting pay of 80% of overall market average as determined by the salary survey.** After 10 years of service*** After 15 years of service

Employee Market Gap Compensation Plan:

2016 Pay Study Position

STARTING SALARY 15/16 LLM

Sample LLM %Comp. Sample Comp % Overall Overall %

Librarian 34,030$ $53,418 64% $40,655 84% $49,163 74%Com. Dev. Director 57,493$ $87,465 66% $69,584 83% $76,736 75%Parks & Rec. Director 45,540$ $74,113 61% $51,064 89% $66,430 75%Comm. Coord. 27,494$ $47,574 58% $29,391 94% $46,006 76%Police Chief 60,943$ $94,833 64% $74,298 82% $79,774 76%Plant Operator 30,287$ $37,952 80% $41,236 73% $40,141 77%Police Sergeant 38,236$ $54,825 70% $46,736 82% $49,225 78%Code Enforcement 28,572$ $35,347 81% $37,945 75% $37,000 78%Fire Capt/EMT 36,794$ $51,302 72% $44,071 83% $46,700 79%Fire Capt/EMT 36,794$ $51,302 72% $44,071 83% $46,700 79%Fire Capt/EMT 36,794$ $51,302 72% $44,071 83% $46,700 79%Fire Chief 57,493$ $90,549 63% $65,378 88% $72,570 79%Finance Clerk 26,955$ $34,321 79% $34,283 79% $34,292 79%Finance Director 60,943$ $97,069 63% $71,387 85% $76,523 80%City Manager 92,821$ $138,923 67% $106,898 87% $116,048 80%Svc Wkr III 25,429$ $32,112 79% $30,943 82% $31,303 81%Comm. Operator 25,938$ $34,997 74% $29,391 88% $32,995 81%Comm. Operator 25,938$ $34,997 74% $29,391 88% $32,995 81%Comm. Operator 25,938$ $34,997 74% $29,391 88% $32,995 81%Comm. Operator 25,938$ $34,997 74% $29,391 88% $32,995 81%Svc Wkr III 25,429$ $32,112 79% $30,943 82% $31,303 81%Svc Wkr III 25,429$ $32,112 79% $30,943 82% $31,303 81%Svc Wkr III 25,429$ $32,112 79% $30,943 82% $31,303 81%Svc Wkr III 25,429$ $32,112 79% $30,943 82% $31,303 81%PW Superintendent 38,236$ $53,304 72% $45,330 84% $47,323 81%Utility Superintendent 38,236$ $53,304 72% $45,330 84% $47,323 81%Admin Assistant 25,429$ $31,023 82% $31,531 81% $31,418 82%Admin Assistant 25,429$ $31,023 82% $31,531 81% $31,418 82%Admin. Assistant 25,429$ $31,023 82% $31,531 81% $31,418 82%Plant Operator 32,104$ $37,952 85% $41,236 78% $40,141 82%Svc Wkr I 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr I 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr I 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr II 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr II 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr II 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr II 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr II 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr II 21,351$ $25,664 83% $26,372 81% $26,214 82%Svc Wkr II 21,351$ $25,664 83% $26,372 81% $26,214 82%

2016 Pay Study Position

STARTING SALARY 15/16 LLM

Sample LLM %Comp. Sample Comp % Overall Overall %

Mechanic 30,287$ $36,791 82% $36,705 83% $36,725 83%Public Works Director 60,943$ $86,679 70% $68,389 89% $72,692 84%FF/EMT 30,287$ $38,569 79% $34,329 88% $35,541 85%FF/EMT 30,287$ $38,569 79% $34,329 88% $35,541 85%FF/EMT 30,287$ $38,569 79% $34,329 88% $35,541 85%Asst Librarian (P/T) 21,351$ $31,185 68% $20,800 103% $29,108 86%Asst Librarian (P/T) 21,351$ $31,185 68% $20,800 103% $29,108 86%Asst Librarian (P/T) 21,351$ $31,185 68% $20,800 103% $29,108 86%City Clerk 51,169$ $67,739 76% $56,407 91% $59,429 86%Police Officer 32,104$ $40,613 79% $36,119 89% $37,243 86%Police Officer 32,104$ $40,613 79% $36,119 89% $37,243 86%Police Officer 32,104$ $40,613 79% $36,119 89% $37,243 86%Police Officer 32,104$ $40,613 79% $36,119 89% $37,243 86%Police Officer (SRO) 32,104$ $40,613 79% $36,119 89% $37,243 86%UB Clerk 23,990$ $30,169 80% $25,826 93% $27,563 87%UB Clerk 23,990$ $30,169 80% $25,826 93% $27,563 87%Police Lieutenant 45,540$ $60,488 75% $48,816 93% $51,734 88%Police Officer II 34,030$ $40,613 84% $36,119 94% $37,243 91%Police Officer II 34,030$ $40,613 84% $36,119 94% $37,243 91%Police Officer II 34,030$ $40,613 84% $36,119 94% $37,243 91%

2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 Funding1st Year 2nd Year Budget Budget

Total: $0 $0 $0 $0 $0

Replacement Patrol Vehicle $30,000 $35,000 $70,000 $35,000 $35,000Total: $30,000 $35,000 $70,000 $35,000 $35,000

Replacement Fire Engine $50,000 $50,000 $450,000 $50,000 $50,000 250k GF R.

Staff Vehicle Replacement $35,000Total: $85,000 $50,000 $450,000 $50,000 $50,000

City Limit Legal Description $15,000Total: $15,000 $0 $0 $0 $0

Projects $80,000 $225,000 $80,000 $80,000 $80,000 145k CRA R.

Façade Grant $20,000 $20,000 $20,000Total: $80,000 $225,000 $100,000 $100,000 $100,000

P&R Master Plan Projects $50,000 $50,000 $50,000 $50,000 $50,000Vehicle Replacement $25,000

Capital at Mackay $30,000 $30,000 $30,000 $30,000 $30,000Baseball Scoreboard $20,000

Dock Repair & Replacement $70,000 $35,000 $35,000 $35,000 $35,000Total: $150,000 $135,000 $140,000 $115,000 $115,000

Projects $140,000 $80,000 $80,000 $80,000 $80,000 60k Safety Impact

Total: $140,000 $80,000 $80,000 $80,000 $80,000

CITY OF LAKE ALFRED

CAPITAL IMPROVEMENTS PROGRAM (CIP)FY 2017/2018 - FY 2021/2022

General Government

Police Department

Fire Department

Community Redevelopment Agency

Community Development

Parks and Recreation

Facility Operations & Maintenance

External Funding Restricted Funding Funding Reserves

2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 Funding1st Year 2nd Year

CITY OF LAKE ALFRED

CAPITAL IMPROVEMENTS PROGRAM (CIP)FY 2017/2018 - FY 2021/2022

Replacement Service Vehicles $25,000Bucket Truck Replacement $30,000 $60,000 30k GF R.

Lightning Loader Replacement $160,000 Sanitation R.Garbage Truck Replacement Sanitation R.

Street Resurfacing $180,000 $180,000 Local Gas Tax

Total: $30,000 $240,000 $185,000 $180,000 $0

Replacement Service Vehicles $25,000Storage Building $60,000

Line Replacement - Mariana $50,000 $50,000 $50,000Echo Terrace Lift Station $80,000

Total: $130,000 $110,000 $75,000 $0 $0

Total General Fund Capital $450,000 $540,000 $925,000 $460,000 $280,000Total Enterprise Fund Capital $130,000 $110,000 $75,000 $0 $0

Total CRA Capital $80,000 $225,000 $80,000 $80,000 $80,000Total Capital $660,000 $875,000 $1,080,000 $540,000 $360,000

Total Operating GF Capital $355,000 $330,000 $465,000 $280,000 $280,000Total Operating EF Capital $130,000 $110,000 $75,000 $0 $0

Total Operating CRA Capital $80,000 $80,000 $80,000 $80,000 $80,000Total Oper/Unres Capital $565,000 $520,000 $620,000 $360,000 $360,000

Public Works

Public Utilities

External Funding Restricted Funding Funding Reserves

FY 17/18

Revenues & Other Sources $ 4,996,695

Expenditures & Other Uses 4,990,505$

Excess of Revenues & Other Sourcesover (under) Expenditures & Other Uses 6,190$

Beginning Fund Balance - October 1,2017 1,401,143$ Ending Fund Balance - September 30,2018 1,407,333$

Fund Balance Summary

General Fund

FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21REVENUES (001)

Taxes $2,535,653 $2,570,153 $2,647,258 $2,726,675 $2,808,476Licenses and Permits 122,800 122,800 125,082 125,082 127,584 Intergovernmental 476,783 453,549 459,677 459,677 468,870 Franchise Fees 401,000 401,000 405,010 409,060 413,151 Charges for Services 40,450 40,450 40,855 41,263 41,676 Fines and Rentals 159,000 159,000 160,590 162,196 163,818 Sanitation 605,000 624,590 616,816 616,816 629,152 Miscellaneous 60,200 60,200 60,200 60,200 60,200 Transfers/Reserves 491,809 494,120 354,060 354,060 444,142 Total 4,892,695$ 4,925,862$ 4,869,547$ 4,955,029$ 5,157,067$

EXPENDITURES (001)General Government 883,884$ 927,881$ 946,439$ 965,367$ 984,675$ Police 1,039,209$ 1,050,602$ 1,071,614$ 1,093,046$ 1,114,907$ Fire Department 568,326$ 571,399$ 559,157$ 559,157$ 564,748$ Community Development 265,756$ 265,281$ 298,246$ 298,246$ 301,228$ Public Works Administration 429,539$ 433,206$ 441,870$ 450,708$ 459,722$ Sanitation 340,511$ 341,906$ 339,781$ 339,781$ 343,179$ Library 157,725$ 159,885$ 163,083$ 166,344$ 169,671$ Parks 429,539$ 433,206$ 441,870$ 450,708$ 459,722$ Total $4,114,489 $4,183,366 $4,262,059 $4,323,356 $4,397,852

Net Income 778,206 742,496 607,488 631,673 759,216

Capital Expenditures 530,000 765,000 1,005,000 540,000 360,000

Beginning Fund Balance 10/1/2017 1,407,333 1,655,539 1,633,035 1,633,035 1,235,523

Ending Fund Balance 1,655,539 1,633,035 1,235,523 1,724,708 1,634,739

Change in Fundbalance 14.99% -1.38% -32.17% 5.32% 24.42%positive = increase (negative) = decrease

General FundFive Year ForecastCity of Lake Alfred

FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21Utilities Revenue

Water 680,000$ 680,000$ 700,400$ 700,400$ 721,412$ Irrigation 195,000 195,000 200,850 206,876 213,082 Waste Water 1,415,000 1,415,000 1,457,450 1,501,174 1,546,209 Stormwater 60,000 60,000 60,000 60,600 60,600 Other Fees 126,000 126,000 126,000 127,260 127,260 Other Income 25,000 25,000 15,000 25,000 25,000

Total 2,501,000$ 2,501,000$ 2,559,700$ 2,621,309$ 2,693,562$

Utilities Expenditures

Water 177,819 177,819 177,819 181,375 181,375 Service 1,140,957 1,140,957 1,163,776 1,163,776 1,187,052 Wastewater 498,133 500,294 510,300 510,300 520,506 Stormwater 60,000 60,000 60,000 60,600 60,600 Debt Service 554,090 554,090 554,090 554,090 554,090

2,430,999$ 2,433,160$ 2,465,985$ 2,470,141$ 2,503,623$

Net Income 70,001 67,840 93,715 151,168 189,940

Beginning Fund Balance 10/1/17 2,482,195 2,422,196 2,380,036 2,380,036 2,398,751

Capital Purchases/Projects 130,000 110,000 75,000 - -

Ending Fund Balance $2,422,196 $2,380,036 $2,398,751 $2,531,204 $2,588,691

Percentage Change in FB -2% -2% 1% 6% 7%

Five Year ForecastEnterprise Fund

City of Lake Alfred

City of Lake Alfred Glossary of Terms and Acronyms This glossary provides definitions of various specialized terms used in this budget document that may not be already familiar to all readers. Also provided are meanings of specialized acronyms used. Account: A classification of appropriations by expenditure account code. Accrual Basis: The basis of accounting in which transactions are recognized when they occur, regardless of the timing of related cash flows. Ad Valorem Tax: Tax based on the value of property. Adopted Budget, Approved Budget: The revenue and expenditure plan for the fiscal year approved by the City Commission. See Proposed Budget. Appropriation: Legal authorization granted to make expenditures and to incur obligations for specific purposes. An allocated time is set in which appropriations can be expended. The City Commission is the authoritative appropriating body for the City of Lake Alfred. Basis of Accounting: Timing of recognition for financial reporting purposes in the City’s financial statements. Basis of Budgeting: Method used to determine when revenues and expenditures are recognized for budgetary purposes. Budget: A formal estimate of revenues and expenditures for a defined period (one fiscal year for Lake Alfred). Capital Improvement: An expenditure that adds to the useful life of the City’s fixed assets. Capital Outlay: Expenditures for land, buildings, equipment, and improvements other than buildings of $1,000 or more (capitalization threshold) and a useful life of at least one year. These items are also referred to as fixed assets. CDBG: Community Development Block Grant. This is a source of funding for neighborhood improvements and is administered by the U.S. Department of Housing and Urban Development (HUD)

City Commission: The elected policy setting body for the city. CRA: Community Redevelopment Agency. A dependent special district in which any future increases in property values are set aside to support economic development projects within that district Debt Services: The annual amount of money necessary to pay the interest and principal on outstanding debt. Department: A major service-providing entity of city government. Division: A budgeted sub-unit of a department. Enterprises Funds: A fund that accounts for operations that are financed from user charges and whose operation resembles a business enterprise (e.g. Water and Sewer Utility). Expenditure: An actual payment for goods or services received. Fiscal Year: The twelve-month financial period used by the City beginning October 1 and ending September 30 of the following year. The City’s fiscal year is numbered by the year in which it ends. FY: Fiscal Year (October 1-September 30). Fund: An independent fiscal and accounting entity with a self balancing set of accounts recording cash and/or other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. See the appropriated Fund Types and Basis of Budgeting portion of the Introductory Section for a discussion of the types of funds in this budget. Fund Balance: A fund’s excess of assets over liabilities. In budgeting, this excess is sometimes used as a revenue source. General Fund: The fund into which the genera (non-earmarked) revenues of the City are deposited and from which money is appropriated to pay the general expenses of the City. Interest: Compensation paid or to be paid for the use of borrowed funds.

Intergovernmental Revenue: funds received from federal, state and other local government sources in the forms of grants, shared revenues, and payments in lieu of taxes. Line Item: An expenditure classification according to the type of item purchased or service obtained, for example, regular salaries, professional services, repairs and maintenance. See Object Code. Inter-fund Transfers: Budgeted allocations of resources from one fund to another. LOGT: Local Option Gas Tax Mill: Ad valorem (property) tax valuation unit equal to $1 of tax obligation for every $1,000 of taxable valuation. Millage: The total tax obligation per $1,000 of taxable valuation property. Modified Accrual Basis: The accrual basis of accounting modified to recognize revenues that are measurable and available to finance expenditures (measured when the liability is incurred) of the current period. Proposed Budget: The budget for the upcoming fiscal year submitted to the City Commission for their consideration by the City Manager. See Adopted, Approved Budget. Part Time Reserve - PTR Revenue: Income of a government from sources, such as tax payments, fees from specific services, receipts from other governments, shared revenues, interest income, and fines and forfeitures. Rollback Amount: This is the tax rate computed in accordance with the “Trim Bill” regulations for an upcoming fiscal year that will yield a dollar amount equal to the amount of property tax levied in the prior year. Taxes: Compulsory charges levied by a government for the purpose of financing services performed. Water and Sewer Enterprise Fund: A fund established to record water and sewer revenues and expenditures using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when they are incurred. WHAT – Winter Haven Area Transit