On the agenda: Lake City packet — ALPR (Aug 6)
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CITY COUNCIL BUDGET WORKSHOP
CITY OF LAKE CITY
August 06, 2026 at 5:00 PM
Venue: City Hall
AGENDA
REVISED
Revised 8/5/2026: Updated budget reflecting additional budget cuts
This meeting will be held in the City Council Chambers on the second floor of City Hall
located at 205 North Marion Avenue, Lake City, FL 32055. Members of the public may
also view the meeting on our YouTube channel. YouTube channel information is
located at the end of this agenda.
Call to Order
Pledge
Invocation
Roll Call
Ladies and Gentlemen; The Lake City Council has opened its public meeting.
Since 1968, the City Code has prohibited any person from making personal,
impertinent, or slanderous remarks or becoming boisterous while addressing
the City Council. Yelling or making audible comments from the audience
constitutes boisterous conduct. Such conduct will not be tolerated. There is
only one approved manner of addressing the City Council. That is, to be
recognized and then speak from the podium.
Failure to abide by the rules of decorum will result in removal from the
meeting.
Items for Discussion
1. Fiscal Year 2026 2027 Budget: Further Discussion If Needed
Public Participation - Public Comments
Citizens are encouraged to participate in City of Lake City meetings. The City of Lake City
encourages civility in public discourse and requests that speakers direct their comments
to the Chair. Those attendees wishing to share a document and or comments in writing
for inclusion into the public record must email the item to [email protected] no later
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City Council Budget Workshop Agenda
August 06, 2026
than noon on the day of the meeting. Citizens may also provide input to individual council
members via office visits, phone calls, letters and e-mail that will become public record.
YouTube Information
Members of the public may also view the meeting on our YouTube channel at:
https://www.youtube.com/c/CityofLakeCity
Pursuant to 286.0105, Florida Statutes, the City hereby advises the public if a person
decides to appeal any decision made by the City with respect to any matter considered
at its meetings or hearings, he or she will need a record of the proceedings, and that,
for such purpose, he or she may need to ensure that a verbatim record of the
proceedings is made, which record includes the testimony and evidence upon which
the appeal is to be based.
SPECIAL REQUIREMENTS: Pursuant to 286.26, Florida Statutes, persons needing
special accommodations to participate in these meetings should contact the City
Manager’s Office at (386) 719-5768.
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File Attachments for Item:
1. Fiscal Year 2026 2027 Budget: Further Discussion If Needed
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City of Lake City Fiscal Year Budget
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Table of Contents
History of Lake City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Community Redevelopment Agency . . . . . . . . . . . . . . . . .147
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
CRA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149
Council Members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
Fire Special Assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . .155
Budget Transmittal Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10
Fire. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157
The Budget Process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12
Airport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .169
Strategic Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14
Airport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171
Organizational Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15
Budget Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18
All Funds Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19
Total Revenues by All Funds Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . .20
Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .181
Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Sales Tax Bond Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .185
Sales Tax Bond Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Total Expenditures by All Funds Chart . . . . . . . . . . . . . . . . . . . . . .24
Airport Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .191
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Airport Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33
Water-Sewer Utility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .197
City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40
Water Sewer Admin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
City Clerk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47
Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208
Human Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54
Water Treatment Plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214
City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61
Wastewater Treatment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222
Non-Departmental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67
NFMIP Wastewater Treatment Plant . . . . . . . . . . . . . . . . . . . . . 229
Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72
Sprayfield . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235
Information Technology. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78
GIS/SCADA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242
Procurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .87
Distribution and Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249
Vehicle Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .93
General Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .99
Police. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
Risk Safety ADA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117
Public Works. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123
Water-Sewer Construction . . . . . . . . . . . . . . . . . . . . . . . . . .259
Water-Sewer Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261
Impact Fee Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .265
Impact Fee Trust Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267
Public Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
Natural Gas Utility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .271
Garbage Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136
Natural Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273
Growth Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
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City of Lake City Fiscal Year Budget
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Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283
Capital Improvement Plan . . . . . . . . . . . . . . . . . . . . . . . . . . 287
Debt Schedules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295
Vehicle Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355
10-Year History. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 361
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .365
Strategic Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301
Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351
Summary of Position by Department. . . . . . . . . . . . . . . . . . . . . 352
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City of Lake City Fiscal Year Budget
History of Lake City
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History of Lake City
History of Lake City, FL
Lake City, the county seat of Columbia County, traces its roots to the Indigenous peoples of the western Timucua and northern Utina, followed by Spanish
missions in the 1600s. In the early 1800s, a Seminole community known as
Halapata Telofa—“Alligator Town”—stood where the city is today. After
Florida became a U.S. territory in 1821, American settlers established the
town of Alligator alongside the Seminole village. When Columbia County was
created in 1832, Alligator became the county seat, and military forts in the
area played a role during the Second Seminole War.
Education and public service have long been central to Lake City’s development. The Florida Agricultural College, founded here in 1884, later became
part of the University of Florida, and the site ultimately evolved into today’s
Florida Gateway College. Through both World Wars, local facilities supported
troop training and veterans’ care, laying the groundwork for the Lake City VA
Medical Center and strengthening the city’s role as a regional service hub.
Postwar, forestry, agriculture, and later manufacturing and logistics helped
diversify the local economy.
Rail service arrived in 1858, connecting Jacksonville to Alligator and fueling
growth. In 1859 the community incorporated as Lake City, reflecting the area’s
many lakes and marking the beginning of its civic identity. During the Civil
War, Lake City’s rail line helped move supplies for the Confederacy, and nearby
the 1864 Battle of Olustee—Florida’s largest Civil War engagement—left a
lasting mark on local history. Despite a devastating downtown fire in 1874,
the city rebuilt and, by the turn of the 20th century, had become a key railroad
junction with landmark buildings such as Hotel Blanche and some of Florida’s
earliest electric lighting (1891).
Modern Lake City is known as “The Gateway to Florida,” positioned at the
intersection of Interstates 75 and 10 and continuing a historic role as a crossroads for travel and commerce. With a 2020 population of just over 12,000, the
city combines small-town character with regional significance in healthcare,
education, distribution, and government services. Recent decades have seen
downtown revitalization, community festivals that celebrate its Alligator and
Olustee heritage, and investment in modern infrastructure—even navigating
21st-century challenges such as a major cybersecurity incident in 2019.
Together, this history reflects a community that grows, rebuilds, and adapts
while honoring its unique past.
City of Lake City Fiscal Year Budget
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Introduction
10
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Introduction
City of Lake City's Fiscal Year 2027
We are pleased to present the City of Lake City's Fiscal Year 2027 budget to the
City’s elected leaders, residents, businesses, community organizations, and
visitors. This budget reflects our commitment to understanding and
addressing the diverse needs and interests of our community.
As we enter this new fiscal year, it is important to acknowledge the significant
progress made in 2026, which has reinforced our dedication to the community. Our goal is to create an environment where all individuals have the
opportunity to thrive.
This budget addresses the critical issues that impact Lake City now and in the
future. We are committed to delivering exceptional services that enhance the
quality of life for our residents, foster a favorable environment for businesses,
and ensure a welcoming atmosphere for visitors.
Lake DeSoto
What we are prioritizing with this budget:
Investing in Infrastructure and Amenities: It is essential to prioritize the maintenance of community spaces that residents can take pride in.
Enhance Livability: We aim to create a city where the quality of life in neighborhoods is actively identified and improved.
Foster a High-Performing Organization: Our goal is to build a strong team of
dedicated employees who support the community by adhering to local
government best practices, while also focusing on employee development,
support, and retention.
The FY 2027 budget serves not only as a financial blueprint but also as a tool
for envisioning Lake City's future. It prioritizes initiatives that maintain financial responsibility, enhance livability, invest in infrastructure and amenities,
promote organizational excellence, support public safety, and drive economic
development. Every aspect of this budget highlights the City’s commitment to
aligning our goals and our dedication to responsible fiscal management.
Promoting Economic Growth and Tourism: We are committed to pursuing strategic economic development initiatives that attract and retain businesses,
promote job creation, and ensure a strong and diverse local economy in Lake
City.
The Springs Mural Downtown Lake City – Keith Goodson, Artist
City of Lake City Fiscal Year Budget
11
Introduction
Council Members
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Council Members
Mayor Noah Walker
Mayor Noah Walker
Chevella Young, District 10
Tammy Harris, District 12
James Carter, District 13
Ricky Jernigan, District 14
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City of Lake City Fiscal Year Budget
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Introduction
Budget Transmittal Letter
City of Lake
City
at
a
Glance
Budget Transmittal Letter
Cit y Information
Incorporation:1859
Lake City operates as a charter city under a
council-manager form of government. This
structure ensures effective governance and
accountability within the community
County: Columbia
School District
Lake City is located in northern
Florida.
It lies near the intersection of
Interstate 10 and Interstate 75.
Jacksonville is 60 miles to the east,
Tallahassee is 106 miles to the west,
Gainesville is 46 miles to the south,
and Valdosta, Georgia, is 62 miles to
the northwest.
Fort White High School
Columbia High School
Challenge Learning Center
Fort White Middle School
Lake City Middle School
Richardson Middle School
Columbia City Elementary
Eastside Elementary
Fort White Elementary
Melrose Park Elementary
Niblack Elementary
Pinemount Elementary
Summers Elementary
y
Westside Elementary
12,173
Area: 12.25 sq mi
City of Lake City Fiscal Year Budget
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Introduction
Budget Transmittal Letter
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Transmittal Letter
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City of Lake City Fiscal Year Budget
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Introduction
The Budget Process
The Budget Process
What is TRIM?
First Public Hearing – Early/Mid September
Florida’s Truth in Millage (TRIM) law ensures transparency in how local
governments set property tax (millage) rates and adopt their annual budget.
It requires public notice, public hearings, and strict deadlines.
Council must:
1. Budget Preparation (April–June)
Departments submit budget requests (staffing, operations, capital needs).
Finance compiles requests; City Manager prepares recommended budget.
Public budget workshops held with City Council.
2. TRIM Calendar Begins (July)
July 1 – Taxable Values Certified
Property Appraiser certifies taxable values; TRIM deadlines begin.
By July 31 – Proposed Millage Set Council sets:
Proposed millage rate (maximum possible rate)
Date/time of First Public Budget Hearing Information sent to Property
Appraiser for TRIM notices.
3. Public Notification (August)
Mid–Late August – TRIM Notices Mailed Each property owner receives a
notice showing:
Proposed millage
Rolled-back rate
% increase/decrease
Hearing date/time/location
Impact on their property
This is the primary public communication tool.
4. Public Hearings & Adoption (September)
City of Lake City Fiscal Year Budget
Announce % change from rolled-back rate
Hold public comment on millage & budget
Adopt tentative millage and tentative budget
Between Hearings
Publish “Notice of Budget Hearing” and “Budget Summary” in newspaper.
Second Public Hearing – Late September
Council adopts:
Final millage rate (cannot exceed July proposed rate)
Final budget
Fiscal year begins October 1.
5. Final TRIM Requirements
Within 3 Days of Adoption City submits to Florida Department of Revenue:
Millage & budget ordinances/resolutions
Required TRIM forms
Final Certification Sent to Property Appraiser & Tax Collector for November tax
bills.
6. Public Participation Opportunities
Budget Workshops
City Council Meetings
TRIM Notice review
First & Second Public Hearings
Public records available online
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Introduction
The Budget Process
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Summary at a Glance (Timeline Format)
Budget Amendment Procedures
April–June
Departments draft
budgets; City
Manager reviews
1. Amendments by Council Motion (within the same fund) The city council
may amend the budget by a motion recorded in the minutes to:
July 1
TRIM calendar
begins
Shift appropriations within a fund (increase one line item while decreasing
City sets proposed
millage
Use the reserve for contingencies to increase an appropriation or create a
By July 31
Council establishes
proposed rate & first
hearing date
TRIM notices mailed
Mid–Late August
Public informed of
proposed millage
First public hearing
Early–Mid
September
Tentative millage &
budget adopted
September
Public notice of final
hearing
Second public
hearing
Late September
Final millage & final
budget adopted
Submit final TRIM
documents
Within 3 days
Sent to FL Dept. of
Revenue
October 1
Budget becomes
active
Budget prep &
workshops
Property Appraiser
certifies values
Required ads
published
Fiscal year begins
another), as long as the total fund appropriation does not change.
new one within the same fund. Expenditures cannot be charged directly to
the contingency reserve.
2. Amendments by Council Resolution The council may amend the budget by
resolution to:
Appropriate funds from the reserve for future construction and improve-
ments for their intended purposes.
Appropriate unanticipated revenues (e.g., grants, donations, reimburse-
ments) for their specific purpose. These must be added to the correct fund.
The resolution may also transfer revenue between funds to properly
account for these receipts.
3. Allowable Transfers Between Funds Only three types of interfund transfers
are permitted:
Corrections of errors.
Transfers already budgeted. Transfers needed to account for unanticipated
or increased revenue.
4. Year-End Rules
Unspent appropriations revert to their original fund at year-end.
Reserves for sinking funds or future construction cannot be diverted to
other uses.
5. Administrative Transfers (City Manager & Finance Director) They may reallocate funds within a department’s budget (excluding capital and salary
accounts) to:
Adjust appropriations between purposes within the department.
Create new appropriations within the department. The total department
budget cannot change.
Reporting Requirement: All such administrative transfers must be reported to
the city council at least quarterly, including reasons for each transfer.
6. Other Amendments If a needed amendment is not otherwise authorized,
the council may approve it by resolution, unless prohibited by law.
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City of Lake City Fiscal Year Budget
14
Introduction
Strategic Plan
Strategic Plan
The Lake City Strategic Plan reflects a unified vision for the future of Lake City.
The plan is the result of one of the most inclusive planning efforts in recent
city history, which included extensive engagement with city leaders, local
businesses, residents, and regional partners.
Planning Process Overview
The plan includes input from a broad range of stakeholders including city staff,
elected officials, county and school leaders, business owners, and representatives from HAECO, Weyerhaeuser, and HCA Lake City Hospital. Regional input
came from Columbia County, JAXPORT, and state agencies. A community
survey drew 546 responses from across all neighborhoods, reflecting diverse
voices and strong public investment in Lake City’s future.
Implementation Framework
Led by the City Manager and department heads, implementation will begin
with key actions in Year 1. Core initiatives will roll out over Years 2–3, with
evaluation and institutionalization in Years 4–5. Long-term success depends
on continued collaboration with Columbia County, schools, employers, and
residents. Lake City is ready to turn potential into progress. This plan charts a
clear path forward—preserving our character while creating opportunity for
all, through the following initiatives:
Strategic Pillars
Economic Development: Leverage our I-10/I-75 location to grow Lake City
Gateway Airport, support the North Florida Mega Industrial Park, and foster
small business growth through workforce development and streamlined
permitting.
Housing & Community Development: Expand housing options through a new
Housing program and public-private partnerships. Focus on neighborhood
City of Lake City Fiscal Year Budget
revitalization, downtown development, and recreation expansion, including a
new Recreation Director and Lake DeSoto improvements.
Infrastructure & Sustainable Growth: Expand utility capacity, streamline
permitting, and coordinate with county and state partners. Growth will be
balanced with natural resource protection and strategic annexation.
Public Safety & Community Engagement: Strengthen community policing,
youth programs, and neighborhood engagement to address safety concerns
and build trust citywide.
Vision Statement
“Lake City envisions a future where small-town values meet modern opportunity—a welcoming community where everyone has access to quality
housing, meaningful employment, and essential services. Our strategic
growth will revitalize all neighborhoods, create vibrant recreational amenities,
and expand opportunities for residents of all ages and backgrounds. By leveraging our strategic location while honoring our heritage, we will build a
strong economy that offers pathways to prosperity for all who call Lake City
home.”
Conclusion
The comprehensive process has resulted in a strategic plan that truly reflects
the community's priorities and vision. By bringing together diverse viewpoints and proficiencies, Lake City has developed a roadmap that addresses
immediate needs while positioning the community for long-term success.
The strategic goals and initiatives outlined the priorities identified through
the process. They reflect Lake City's commitment to creating a vibrant, safe,
and economically sustainable community that preserves its small-town character while embracing strategic growth and development.
17
Introduction
Organizational Chart
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Organizational Chart
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City of Lake City Fiscal Year Budget
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Budget Summary
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Budget Summary
Fund Balance
Fund Balance
Fund
Beginning Fund
Balance
Revenue
Expenses
Surplus/Deficit
Ending Fund
Balance
001
General Fund
27,476,548
20,815,188
31,981,730
(11,166,542)
16,310,006
102
Seized Assets
52,635
0
0
0
52,635
103
Community Redevelopment
Agency
855,661
522,590
1,605,829
(1,083,239)
(227,578)
104
Special Police Revenue
87,472
0
0
0
87,472
110
Fire Special Assessment
237,493
4,498,122
4,888,714
(390,592)
(153,099)
140
Airport
1,635,363
2,750,298
3,502,936
(752,638)
882,725
204
Debt Service
147,398
750,318
750,318
0
147,398
304
Sales Tax Bond
1,693,593
1,943,544
3,678,098
(1,734,554)
(40,961)
341
Airport Construction
0
3,087,660
3,087,660
0
0
410
Water-Sewer Utility
53,475,243
20,789,500
26,383,646
(5,594,146)
47,881,097
412
Water-Sewer Construction
1,200,899
12,982,275
13,395,982
(413,707)
787,192
413
Impact Fee Trust Fund
3,707,255
276,901
2,652,555
(2,375,654)
1,331,601
420
Natural Gas Utility
6,664,272
6,746,058
6,746,058
0
6,664,272
653
General Pension
24,430,847
0
0
0
24,430,847
654
Fire Pension
12,731,334
0
0
0
12,731,334
655
Police Pension
23,401,999
0
0
0
23,401,999
951
General Long Term Debt
7,387,932
0
0
0
7,387,932
165,185,944
75,162,454
98,673,526
(23,511,072)
141,674,872
Total
City of Lake City Fiscal Year Budget
21
Budget Summary
All Funds Summary
19
All Funds Summary
Fund
FY 2026
FY 2027
Difference
% Change
28,281,913
31,981,730
3,699,817
13.1%
103 - Community Redevelopment Agency
975,089
1,605,829
630,740
64.7%
110 - Fire Special Assessment
4,486,529
4,888,714
402,185
9.0%
140 - Airport
3,029,061
3,502,936
473,875
15.6%
204 - Debt Service
844,441
750,318
(94,123)
(11.1)%
304 - Sales Tax Bond Fund
3,613,036
3,678,098
65,062
1.8%
341 - Airport Construction
1,526,388
3,087,660
1,561,272
102.3%
410 - Water-Sewer Utility
31,739,435
26,383,646
(5,355,789)
(16.9)%
412 - Water-Sewer Construction
881,828
13,395,982
12,514,154
1,419.1%
413 - Impact Fee Trust Fund
4,096,817
2,652,555
(1,444,262)
(35.3)%
420 - Natural Gas Utility
6,695,197
6,746,058
50,861
0.8%
86,169,734
98,673,526
12,503,792
14.5%
FY 2026
FY 2027
Difference
% Change
28,281,913
31,981,730
3,699,817
13.1%
103 - Community Redevelopment Agency
975,089
1,605,829
630,740
64.7%
110 - Fire Special Assessment
4,486,529
4,888,714
402,185
9.0%
140 - Airport
3,029,061
3,502,936
473,875
15.6%
204 - Debt Service
844,441
750,318
(94,123)
(11.1)%
304 - Sales Tax Bond Fund
3,613,036
3,678,098
65,062
1.8%
341 - Airport Construction
1,526,388
3,087,660
1,561,272
102.3%
410 - Water-Sewer Utility
31,739,435
26,383,646
(5,355,789)
(16.9)%
412 - Water-Sewer Construction
881,828
13,395,982
12,514,154
1,419.1%
413 - Impact Fee Trust Fund
4,096,817
2,652,555
(1,444,262)
(35.3)%
420 - Natural Gas Utility
6,695,197
6,746,058
50,861
0.8%
86,169,734
98,673,526
12,503,792
14.5%
Expense
001 - General Fund
Expense Total
Fund
Revenue
001 - General Fund
Revenue Total
22
City of Lake City Fiscal Year Budget
20
Budget Summary
Total Revenues by All Funds Chart
Total Revenues by All Funds Chart
Other
$2,356,147
2.4%
420 - Natural Gas Utility
$6,746,058
6.8%
413 - Impact Fee Trust Fund
$2,652,555
2.7%
412 - Water-Sewer
Construction
$13,395,982
13.5%
410 - Water-Sewer Utility
$26,682,448
26.9%
001 - General Fund
$32,300,434
32.5%
110 - Fire Special
Assessment
$4,888,714
4.9%
140 - Airport
$3,502,936
3.5%
304 - Sales Tax Bond Fund
$3,678,098
3.7%
341 - Airport Construction
$3,087,660
3.1%
City of Lake City Fiscal Year Budget
23
Total Expenses by Fund
413
Impact
Trust
420
Natural Gas
Total
2027
Total
2026
$
Variance
%
Variance
103
CRA
Personnel Services Salary
9,668,744
47,180
2,274,125
403,839
—
—
—
—
4,487,703
—
—
874,024
17,755,615
16,541,353
(1,214,262)
(6.8)%
Personnel Services Overtime
425,000
—
160,000
10,000
—
—
—
—
127,500
—
—
10,000
732,500
730,000
(2,500)
(0.3)%
Personnel Services Special Pay
Incentive
19,379
—
19,101
—
—
—
—
—
—
—
—
—
38,480
40,299
1,819
4.7%
Personnel Services FICA
742,650
3,609
181,904
31,707
—
—
—
—
349,956
—
—
67,855
1,377,681
1,285,475
(92,206)
(6.7)%
Personnel Services Retirement
Contributions
1,598,526
6,611
403,486
57,853
—
—
—
—
676,616
—
—
124,854
2,867,946
2,541,370
(326,576)
(11.4)%
Personnel Services Life, Health &
Disability
2,609,490
43,948
565,895
40,710
—
—
—
—
1,460,221
—
—
238,475
4,958,739
4,054,341
(904,398)
(18.2)%
Personnel Services Workers
Compensation
236,846
52
93,474
6,839
—
—
—
—
71,328
—
—
14,070
422,609
384,727
(37,882)
(9.0)%
—
—
—
630
—
—
—
—
—
—
—
—
630
—
(630)
(100.0)%
15,300,635
101,400
3,697,985
551,578
—
—
—
—
7,173,324
—
—
1,329,278
28,154,200
25,577,565
(2,576,635)
(9.2)%
Operating Expense Professional
Services
502,890
83,000
65,278
50,000
—
—
—
—
975,500
—
—
32,000
1,708,668
1,378,184
(330,484)
(19.3)%
Operating Expense Accounting &
Auditing
36,300
6,000
5,000
3,500
—
—
—
—
32,750
—
—
8,500
92,050
91,050
(1,000)
(1.1)%
Operating Expense Contractual
Services
1,543,308
7,108
162,672
136,836
—
—
—
—
670,869
—
—
29,994
2,550,787
2,316,522
(234,265)
(9.2)%
Operating Expense Travel
213,550
5,500
12,000
8,000
—
—
—
—
54,250
—
—
25,500
318,800
284,365
(34,435)
(10.8)%
Operating Expense Communication
Services
273,849
4,896
29,155
16,625
—
—
—
—
190,882
—
—
31,090
546,497
584,412
37,915
6.9%
161
CDBG
204
Debt Service
304
Sale Tax
410
Water/Sewer
001
General
140
Airport
341
Airport
Construction
412
W/S
Constr
uction
110
Fire
Assessment
Personnel Services
Personnel Services Unemployment
Compensation
Personnel Services Total
Operating Expenses
Operating Expense Postage
24,845
—
1,000
500
—
—
—
—
54,550
—
—
1,200
82,095
77,695
(4,400)
(5.4)%
Operating Expense Utility Services
605,760
10,275
72,000
71,350
—
—
—
—
1,135,040
—
—
17,350
1,911,775
1,762,797
(148,978)
(7.8)%
Operating Expense Rental & Leases
994,643
—
46,275
23,754
—
—
—
—
389,659
—
—
127,433
1,581,764
1,499,772
(81,992)
(5.2)%
Operating Expense Insurance
405,574
13,983
66,339
78,438
—
—
—
—
455,156
—
—
96,012
1,115,502
1,447,569
332,067
29.8%
Operating Expense Repair &
Maintenance
1,438,549
34,500
142,682
124,492
—
—
—
—
1,104,837
—
—
135,012
2,980,072
3,213,693
233,621
7.8%
10,400
700
250
500
—
—
—
—
6,000
—
—
600
18,450
16,139
(2,311)
(12.5)%
Operating Expense Printing & Binding
Budget Summary
Total Revenues by All Funds Chart
21
Ci
ty
of
La
ke
Ci
ty
Fi
sc
al
Ye
ar
Bu
dg
et
24
410
Water/Sewer
413
Impact
Trust
420
Natural Gas
Total
2027
Total
2026
$
Variance
%
Variance
001
General
103
CRA
Operating Expense Promotional
Activities
75,410
—
5,000
10,000
—
—
—
—
9,000
—
—
6,000
105,410
61,310
(44,100)
(41.8)%
Operating Expense Other Current
Charges
331,800
600,000
92,038
10,000
—
—
—
—
225,200
—
—
3,771,545
5,030,583
4,864,246
(166,337)
(3.3)%
161
CDBG
204
Debt Service
304
Sale Tax
412
W/S
Constr
uction
110
Fire
Assessment
140
Airport
341
Airport
Construction
22
Total Expenses by Fund
Operating Expense Office Supplies
48,600
—
1,500
2,500
—
—
—
—
25,200
—
—
2,500
80,300
69,800
(10,500)
(13.1)%
Operating Expense Operating
Supplies
995,190
31,000
116,040
1,099,475
—
—
—
—
2,373,776
—
—
277,709
4,893,190
5,070,118
176,928
3.6%
Operating Expense Road Material &
Supplies
75,800
—
—
—
—
—
—
—
135,000
—
—
—
210,800
210,800
—
—%
Operating Expense Books,
Subscription & Membership
79,749
700
10,392
505
—
—
—
—
12,315
—
—
6,950
110,611
94,944
(15,667)
(14.2)%
Operating Expense Training
214,265
1,100
50,751
2,000
—
—
—
—
93,000
—
—
26,255
387,371
367,815
(19,556)
(5.0)%
Operating Expenses Total
7,870,482
798,762
878,372
1,638,475
—
—
—
—
7,942,984
—
—
4,595,650
23,724,725
23,411,231
(313,494)
(1.3)%
Budget Summary
Total Revenues by All Funds Chart
Ci
ty
of
La
ke
Ci
ty
Fi
sc
al
Ye
ar
Bu
dg
et
Capital Expenses
Capital Outlay Land
—
—
—
—
—
—
—
—
2,500
—
—
—
2,500
2,500
—
—%
Capital Outlay Building
382,404
—
—
112,000
—
—
3,678,098
1,788,415
34,500
—
—
—
5,995,417
4,865,637
(1,129,780)
(18.8)%
Capital Outlay Infrastructure
2,836,783
602,517
—
—
—
—
—
1,299,245
16,006,482
—
—
117,000
20,862,027
17,839,965
(3,022,062)
(14.5)%
Capital Outlay Machinery &
Equipment
1,260,799
—
58,388
52,000
—
—
—
—
3,199,400
—
—
40,000
4,610,587
2,411,606
(2,198,981)
(47.7)%
Capital Expenses Total
4,479,986
602,517
58,388
164,000
—
—
3,678,098
3,087,660
19,242,882
—
—
157,000
31,470,531
25,119,708
(6,350,823)
(20.2)%
Debt Service Principal
—
96,447
—
210,427
—
570,867
—
—
2,973,082
—
—
—
3,850,823
3,702,349
(148,474)
(3.9)%
Debt Service Interest
—
6,703
—
33,415
—
179,451
—
—
420,617
—
—
—
640,186
677,297
37,111
5.8%
896,004
—
—
—
—
—
—
—
—
—
—
—
896,004
1,060,504
164,500
18.4%
—
103,150
—
243,842
—
750,318
—
—
3,393,699
—
—
—
4,491,009
4,379,646
(111,363)
(2.5)%
—
—
—
750,000
—
—
—
—
—
—
—
—
750,000
—
(750,000)
(100.0)%
Debt Service
Grants and Aid
Grants and Aid Aid to Private
Organizations
Debt Service Total
Other Uses
Other Uses Intragovernmental
Transfers Airport Construction
25
Total Expenses by Fund
420
Natural Gas
Total
2027
Total
2026
$
Variance
%
Variance
Other Uses Intragovernmental
Transfers Bond Fund
1,943,544
—
—
—
—
—
—
—
—
—
—
—
1,943,544
1,943,544
—
—%
Other Uses Intragovernmental
Transfers Debt Service
496,349
—
253,969
—
—
—
—
—
—
—
—
—
750,318
844,441
94,123
12.5%
Other Uses Intragovernmental
Transfers Fire Special Assessments
685,395
—
—
—
—
—
—
—
—
—
—
—
685,395
685,395
—
—%
Other Uses Intragovernmental
Transfers Water Sewer
—
—
—
—
—
—
—
—
2,652,555
—
—
—
2,652,555
—
(2,652,555)
(100.0)%
Other Uses Other Uses Allocations
—
—
—
55,041
—
—
—
—
1,584,039
—
—
337,303
1,976,383
1,330,000
(646,383)
(32.7)%
Other Uses Other Uses Bad Debts
9,335
—
—
—
—
—
—
—
142,700
—
—
10,412
162,447
162,447
—
—%
Other Uses Other Uses Contingency
300,000
—
—
100,000
—
—
—
—
300,000
—
—
316,415
1,016,415
1,655,253
638,838
62.9%
Grants and Aid Total
896,004
—
—
—
—
—
—
—
—
—
—
—
896,004
1,060,504
164,500
18.4%
Other Uses Total
3,434,623
—
253,969
905,041
—
—
—
—
4,679,294
—
—
664,130
9,937,057
6,621,080
(3,315,977)
(33.4)%
Total
204
Debt Service
$ 31,981,730 $ 1,605,829 $ 4,888,714 $ 3,502,936 $ — $ 750,318 $ 3,678,098 $ 3,087,660 $ 42,432,183 $ — $ — $ 6,746,058 $98,673,526 $86,169,734 $ (12,503,792) $ (12.7)%
Budget Summary
Total Revenues by All Funds Chart
23
Ci
ty
of
La
ke
Ci
ty
Fi
sc
al
Ye
ar
Bu
dg
et
413
Impact
Trust
103
CRA
161
CDBG
304
Sale Tax
410
Water/Sewer
001
General
140
Airport
341
Airport
Construction
412
W/S
Constr
uction
110
Fire
Assessment
26
24
Budget Summary
Total Expenditures by All Funds Chart
Total Expenditures by All Funds Chart
Other
$896,004
0.9%
Personnel Services
$28,260,753
28.5%
Other Uses
$9,937,057
10.0%
Capital Expenses
$31,982,682
32.2%
Debt Service
$4,491,009
4.5%
Operating Expenses
$23,724,725
23.9%
City of Lake City Fiscal Year Budget
27
28
26
Budget Summary
Total Expenditures by All Funds Chart
City of Lake City Fiscal Year Budget
29
General Fund
30
28
General Fund
REVENUES ASSUMPTIONS
AD VALOREM TAXES
The City of Lake City has multiple revenue sources to fund the City’s services.
The methods used to project those revenues include historical trends of ten
years or more, estimates from the State of Florida for revenues it collects and
disburses, and analyzing the current and expected economic conditions for
the local area as well as the nation.
Ad Valorem or property taxes account for 8.49% of the annual recurring revenues and 27.85% of the City's General Fund Operating fund’s annual recurring
revenue. The percentage of General Fund revenues derived from property
taxes continues to increase reflecting the increase in housing values and new
construction. Property taxes are levied against real estate and certain tangible
personal, non-real estate property held for commercial purposes as well as
railroad companies.
Under Florida law, each county’s property appraiser must certify the Ad
Valorem tax roll to each authority levying taxes within the county by July 1st.
The annual tax roll is the sum of all currently assessed valuations net of homestead exemptions, various other exemptions, deletions of any demolitions and
the addition of new construction to the property tax roll. Each levying
authority must then adopt a preliminary millage rate by legislative action no
later than August 4th of each year and file this preliminary millage rate with
the property appraiser.
Millage is an expression of the tax rate per thousand dollars of assessed valuation levied. This preliminary millage rate is typically the maximum rate that
the jurisdiction will adopt. The property appraiser will use this preliminary
millage rate to prepare a notice of proposed taxes that is mailed out to each
taxpayer no later than August 24th.
Each taxing authority must hold two public hearings on the proposed millage
rate and the budget before the tax rate and budget can be formally adopted.
At the first public hearing, the jurisdiction will adopt a tentative millage rate
and a tentative budget. After the first public hearing, the taxing authority
must advertise at least two days but not more than five days in advance of the
second and final public hearing on the proposed tax levy and budget.
For purposes of determining whether the jurisdiction is required to publish a
notice of a tax increase, the local jurisdiction must calculate its “rolled-back”
millage rate. The “rolled-back rate” is the millage rate required to yield the
same property tax revenues that were collected in the prior year from the
properties that were on the tax roll in the prior year. Any proposed millage rate
that is higher than the “rolled-back rate” must be advertised as a tax increase.
However, if the tentative millage adopted at the first public hearing is higher
than the preliminary millage originally advertised, a notice must be sent to
each taxpayer by first class mail indicating the taxes to be paid under the
tentatively adopted millage rate as well as the taxes that would be paid under
the preliminary millage rate that was originally advertised in the notice of
proposed taxes.
City of Lake City Fiscal Year Budget
The second public hearing is scheduled to take place in September within 15
days of the first public hearing, prior to the beginning of the new fiscal year on
October 1st. At the final public hearing, the tentative millage and budget are
again discussed, and then a final millage rate and budget are adopted by the
governing body. The final adopted millage rate cannot be higher than the
tentative millage rate adopted at the first public hearing. The fiscal year 20252026 millage rate for the City of Lake City is 4.9000 mills or $4.90 per thousand dollars of assessed valuation. Local taxing authorities are required to
adopt certain increases in their millage rates with a super-majority vote of
their governing body. The taxing authority may adopt a millage rate of the
rolled-back rate plus the percentage change in Florida per capita personal
income by a simple majority vote. To adopt a millage rate of up to 110% of the
rolled-back rate plus the percentage change in Florida per capita personal
income, the taxing authority must get the approval of two-thirds of the
membership of its governing body. To go above the 110% limit and up to the
statutory limit, the taxing authority must receive the unanimous approval of
the membership of its governing body; for jurisdictions with a governing body
of nine or more members, a three-fourths approval is required rather than a
unanimous vote. The taxing authority may also levy an amount above the
110% threshold if approved by referendum. Finally, if the taxing authority
levies a millage rate that is less than the majority vote maximum rate in a
given year, the savings is factored into the calculation of the maximum
majority vote millage rate amount for the following year (the “adjusted
rolled-back rate”).
In Florida, tax bills are sent to taxpayers on November 1st and are due by the
following March 31st. Taxpayers may elect to pay their taxes in November and
receive a 4% discount on their tax bill. The discount decreases by 1% per
month thereafter (e.g., 3% discount in December), until there is no discount
allowed in the month of March. For this reason, taxing authorities in Florida
may budget and levy taxes on the basis that 95% of the tax levy will be
collected (maximum 4% discount plus 1% allowance for uncollectible
accounts). For the City of Lake City, the calculation of the new-year ad valorem
revenue is the assessed valuation tax roll multiplied by the millage multiplied
by 95.0%, a slightly higher percentage based upon historical collection rates.
STATE SHARED REVENUE
This section includes those revenues collected by the State and shared, in part
with local governments through statutory revenue sharing formulas. They
include municipal fuel tax, cigarette tax, and sales taxes. Once the State
collects the revenue it allocates the funding based on varied, changing and
complex formulas. The revenue received is not always indicative of the
revenue generated by the City and should not be used to draw any assumptions about the City’s financial health. Covid significantly impacted this
revenue in FY 20 with a 0.0% reduction in revenue from the prior year. The FY
25 budget assumes revenue will remain flat.
31
General Fund
F.S. 218.23 (2) Any unit of local government which is consolidated as provided
by s. 9, Art. VIII of the State Constitution of 1885, as preserved by s. 6(e), Art.
VIII, 1968 revised constitution, shall receive an annual distribution from the
Revenue Sharing Trust Fund for Counties equal to $6.24 times its population
based on the Office of Economic and Demographic Research estimate. This
revenue source, along with the County's population, has seen an average of
0.0% growth.
F.S. 206.41 (1) (c) An additional tax of 1 cent per net gallon, which is designated as the “municipal fuel tax” and which shall be used for the purposes
described in s. 206.605. The proceeds of the municipal fuel tax imposed
pursuant to s. 206.41(1)(c), after deducting the service charge pursuant to
chapter 215 and the administrative costs incurred by the department in
collecting, administering, enforcing, and distributing the tax, which administrative costs may not exceed 2 percent of collections, shall be transferred into
the Revenue Sharing Trust Fund for Municipalities.
FS: 212.20(6)(d) details the distribution of this revenue. The first distribution
is to the State’s general revenue which is detailed in 212.20(6)(d)1. Once that
distribution is made, 8.9743% of the remaining revenue goes to the Counties
in the form of the Local Government ½ Cent Sales Tax. The next distribution is
for those Counties that qualify in F.S 218.65 for emergency distribution. They
receive 0.0966%. The County disbursement is for 2.081% and the Municipal
disbursement is 1.3653%. This total funding is divvied up based on population
and collections based on F.S. 218.245.
The remaining balance is disbursed pursuant to F.S 212.20(6)(d)6. The FY 26
budget amount is provided by the Florida Department of Revenue and estimated by the State's general revenue estimating conference. The total
amount is then disbursed in equal monthly disbursements. The FY 26 budget
amount is provided by the Florida Department of Revenue and estimated by
the State's general revenue estimating conference. The total amount is then
disbursed in equal monthly disbursements.
LOCAL OPTION SALES TAX
Estimates are typically based on historical trends which take into consideration the effects of weather upon the various utilities as well as the growth in
the number of users. The City estimates the franchise fee based on historical
performance. The five-year average growth is 0.0%.
29
Statute 166.231 (1)(a), The City levies a 10 % utility service tax on the
purchase of electricity, metered natural gas, liquefied petroleum gas either
metered or bottled, manufactured gas either metered or bottled, and water
service. A Utility Service Tax in Florida—officially called the Municipal Public
Service Tax (MPST)—is a local tax that cities and some counties charge on
certain utility services. Its purpose is to help fund local government services
such as police, fire protection, parks, road maintenance, and other municipal
operations.
COMMUNICATION SERVICE TAX
Florida Statute 202.19 allows the City levies a Communication Services Tax at
the rate of 5.22% on the purchase of communication services (generally, telephone, wireless and cable television services) as defined by Florida Statute
202. The tax is collected by the State and then remitted to the city, after
deducting an administrative fee.
LOCAL OPTION FUEL TAXES
6 Cent Local Option Gas Tax - Fund 10403: The City levied six cents upon every
gallon of motor fuel and diesel fuel sold in the County. The FY 25 budget
assumes no growth.
OTHER REVENUE SOURCES
Other Revenue Sources include Local Government Half Cent Sales Tax Revenue
Shared, Municipal Sales Tax Revenue Shared, County Municipal Fuel Tax
Revenue Shared, Constitutional Fuel Tax , County Fuel Tax , Alcoholic Beverage
Licenses, Auto License, Air Pollution Control Fee, Cigarette Tax , Insurance
Agent Licenses, Mobile Home Licenses, Municipal Fuel Tax Refund Special
Fuel, and Motor Fuel Use Tax, County Fuel Tax Refund and Local Government
Half Cent Sales Tax
The budget is based on a deep analysis of ten years of historical actuals by
month for each individual revenue. The State of Florida publishes annual estimates for several of these revenues for each jurisdiction in late July. The
proposed budget is balanced and presented to City Council before these state
estimates are published. The distribution formula, "The proportion for each
municipal government shall be computed by dividing the population of that
municipality by the sum of the total county population plus two thirds of the
incorporated area population."
UTILITY SERVICE TAX & FRANCHISE FEES
The city received franchise fees resulting from agreements for natural gas and
manufactured gas distributors for years. In 2015, the city began collecting a 6
% franchise fee on electric, water and sewer services. Pursuant to Florida
32
City of Lake City Fiscal Year Budget
30
General Fund
FY 2026
FY 2027
Difference
% Change
General Fund
001-311.00
Ad Valorem Taxes Ad Valorem Taxes
5,491,910
5,711,069
219,159
4.0%
001-312.41
Local Option Taxes 1st Local Option Fuel Tax
1,165,697
1,229,267
63,570
5.5%
001-312.52
Local Option Taxes Insurance Premium Police
186,188
186,188
0
—%
001-312.60
Local Option Taxes Discretionary Sales Surtaxes
2,296,599
2,461,648
165,049
7.2%
001-314.10
Utility Service Tax Electric
1,649,347
1,745,361
96,014
5.8%
001-314.80
Utility Service Tax LP Gas
13,730
14,162
432
3.1%
001-315.00
Communications Services Tax CST
622,793
616,524
(6,269)
(1.0)%
001-316.10
Local Business Tax Occuptional Licenses
100,772
98,556
(2,216)
(2.2)%
001-316.11
Local Business Tax License Penalties
633
650
17
2.7%
001-322.10
Building Permit Fees Construction Permits
297,412
321,263
23,851
8.0%
001-322.11
Building Permit Fees Plan Review Fees
13,862
9,751
(4,111)
(29.7)%
001-322.20
Building Permit Fees Electrical Permits
27,547
10,744
(16,803)
(61.0)%
001-322.30
Building Permit Fees Plumbing Permits
14,801
8,618
(6,183)
(41.8)%
001-322.31
Building Permit Fees Mechanical Permits
39,835
10,240
(29,595)
(74.3)%
001-322.40
Building Permit Fees Inspection Fees
0
1,731
1,731
100.0%
001-323.10
Franchise Fees Electric
1,394,779
1,448,015
53,236
3.8%
001-323.70
Franchise Fees Solid Waste
321,069
344,585
23,516
7.3%
001-329.03
Other Permits, Fees, Spec Assess Zoning Fees
15,100
18,220
3,120
20.7%
001-335.12.01
State Shared Revenues Proceeds Motor Fuel Tax
113,963
113,040
(923)
(0.8)%
001-335.12.02
State Shared Revenues Proceeds Sales/Use Tax
655
607
(48)
(7.3)%
001-335.14
State Shared Revenues Mobile Home License Tax
4,183
6,596
2,413
57.7%
001-335.15
State Shared Revenues Alcoholic Beverage License
Tax
13,397
21,570
8,173
61.0%
001-335.16
State Shared Revenues Disc Sales Tax
540,341
530,758
(9,583)
(1.8)%
001-335.18
State Shared Revenues Local Govt Half Cent Sales
Tax
1,381,227
1,410,550
29,323
2.1%
001-335.19.01
State Shared Revenues Oth Gen Govt Traffic Signal
156,775
200,306
43,531
27.8%
001-335.19.02
State Shared Revenues Oth Gen Govt State Hwy
Lighting
194,471
194,471
0
—%
001-335.49
State Shared Revenues Other Trans - Fuel Tax
Refund
21,275
25,848
4,573
21.5%
001-338.00
Shared Rev From Other Local Units County Occup
License
9,725
8,775
(950)
(9.8)%
001-343.40
Physical Environment Garbage/Solid Waste
649,242
639,332
(9,910)
(1.5)%
001-347.20.03
Culture/Recreation Parks & Recreation Park &
Building
6,455
7,915
1,460
22.6%
001-349.00.01
Other Charges for services Other Charges for
services Code Enforcement Fees
0
3,500
3,500
100.0%
City of Lake City Fiscal Year Budget
33
General Fund
31
FY 2026
FY 2027
Difference
% Change
001-351.10
Court Ordered Judgmt & Fines Court Fines
43,611
44,574
963
2.2%
001-351.50.01
Court Ordered Judgmt & Fines Traffic 2nd $ Funding
3,373
2,430
(943)
(28.0)%
001-361.10
Interest & Other Earnings Interest
1,041,753
896,605
(145,148)
(13.9)%
001-362.00
Rents and Royalties Rents
29,415
24,000
(5,415)
(18.4)%
001-362.01
Rents and Royalties Rent Refund
356,177
307,305
(48,872)
(13.7)%
001-364.00
Sale/Disposition of Fixed Assets Proceeds
15,000
11,000
(4,000)
(26.7)%
001-365.00
Sale/Surplus Material Material-Scrap
3,689
2,100
(1,589)
(43.1)%
001-366.00
Contributions- Private Source & Donations
Donations
17,365
15,500
(1,865)
(10.7)%
001-369.90
Other Misc Revenue Revenue
116,371
121,681
5,310
4.6%
001-369.90.01
Other Misc Revenue Revenue Restitution
13,417
13,750
333
2.5%
001-369.90.14
Other Misc Revenue Revenue Tech Fee
3,000
0
(3,000)
(100.0)%
001-382.00
Enterprise Contributions Interfund Allocations
1,330,000
1,976,383
646,383
48.6%
001-390.00
Investment Earnings Surplus from prior year
8,564,959
11,166,542
2,601,583
30.4%
28,281,913
31,981,730
3,699,817
13.1%
General Fund Total
Other
$2,149,676
10.8%
Utility Service Tax Electric
$1,745,361
8.7%
State Shared Revenues Local Govt Half
Cent Sales Tax
$1,410,550
7.1%
State Shared Revenues Disc Sales Tax
$530,758
2.7%
Physical Environment Garbage/Solid Waste
$639,332
3.2%
Local Option Taxes Discretionary Sales
Surtaxes
$2,461,648
12.3%
Local Option Taxes 1st Local Option Fuel
Tax
$1,229,267
6.2%
Ad Valorem Taxes Ad Valorem Taxes
$5,491,910
27.5%
Communications Services Tax CST
$616,524
3.1%
Enterprise Contributions Interfund
Allocations
$1,330,000
6.7%
Franchise Fees Electric
$1,448,015
7.3%
Interest & Other Earnings Interest
$896,605
4.5%
34
City of Lake City Fiscal Year Budget
32
General Fund
FY 2026
FY 2027
Difference
% Change
01
Council
402,924
497,917
94,993
23.6%
02
City Manager
1,217,782
1,087,893
(129,889)
(10.7)%
03
City Clerk
763,213
678,030
(85,183)
(11.2)%
04
Human Resources
472,399
454,965
(17,434)
(3.7)%
05
Non-Departmental
5,345,852
4,997,926
(347,926)
(6.5)%
06
Finance
754,373
782,776
28,403
3.8%
07
Information Technology
1,717,091
2,323,814
606,723
35.3%
08
Procurement
381,703
354,824
(26,879)
(7.0)%
09
Vehicle Maintenance
394,857
442,634
47,777
12.1%
10
General Building
616,719
650,115
33,396
5.4%
11
Police
8,342,206
9,464,004
1,121,798
13.4%
12
Safety/Risk Mgmt
0
319,173
319,173
100.0%
15
Public Works
5,268,770
7,500,030
2,231,260
42.3%
16
Public Assistance
568,500
396,000
(172,500)
(30.3)%
18
Garbage Services
598,272
598,272
0
—%
55
Growth Management
1,437,252
1,433,357
(3,895)
(0.3)%
28,281,913
31,981,730
3,699,817
13.1%
Total
Other
$2,201,367
7.7%
Public Works
$5,812,684
20.3%
City Clerk
$763,213
2.7%
City Manager
$1,202,852
4.2%
Finance
$739,874
2.6%
Garbage Services
$598,272
2.1%
General Building
$615,719
2.1%
Growth Management
$1,403,392
4.9%
Police
$8,342,206
29.1%
Information Technology
$1,709,717
6.0%
Non-Departmental
$5,269,572
18.4%
City of Lake City Fiscal Year Budget
35
General Fund
Council
33
Council
The City Council provides the residents of Lake City with transparent, accountable, and forward-thinking leadership that represents the voice of the community; to
adopt policies and make decisions that promote health, safety, and quality of life for all residents; and to ensure responsible stewardship of public resources while
promoting sustainable growth and a high quality of life for future generations.
City Council
36
City of Lake City Fiscal Year Budget
34
General Fund
Council
Department Expenditures
Personnel Services
$249,967
50.2%
City of Lake City Fiscal Year Budget
Operating Expenses
$247,950
49.8%
37
General Fund
Council
35
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.01.511-010.12 Salary
109,759
112,212
86,817
115,573
3,361
3.0%
001.01.511-010.21 FICA
8,305
9,273
6,391
9,472
199
2.1%
001.01.511-010.22 Retirement Contributions
64,800
67,530
51,466
58,274
(9,256)
(13.7)%
001.01.511-010.23 Life, Health & Disability
38,727
39,476
31,120
66,512
27,036
68.5%
001.01.511-010.24 Workers Compensation
294
158
111
136
(22)
(13.9)%
221,886
228,649
175,905
249,967
21,318
9.3%
001.01.511-030.31 Professional Services
0
1,800
0
1,800
0
—%
001.01.511-030.34 Contractual Services
0
45,000
0
45,000
0
—%
001.01.511-030.40 Travel
46,638
69,250
20,639
98,125
28,875
41.7%
001.01.511-030.41 Communication Services
3,203
3,600
2,354
3,600
0
—%
001.01.511-030.42 Postage
31
100
0
100
0
—%
001.01.511-030.46 Repair & Maintenance
0
400
0
400
0
—%
001.01.511-030.47 Printing & Binding
812
1,550
130
2,100
550
35.5%
001.01.511-030.48 Promotional Activities
4,738
9,650
5,296
48,350
38,700
401.0%
001.01.511-030.49 Other Current Charges
4,013
2,500
1,774
2,500
0
—%
001.01.511-030.51 Office Supplies
35
600
88
600
0
—%
001.01.511-030.52 Operating Supplies
12,089
15,850
11,527
17,600
1,750
11.0%
001.01.511-030.54 Books, Subscription & Membership
6,648
7,275
5,314
7,275
0
—%
001.01.511-030.55 Training
11,101
16,700
4,960
20,500
3,800
22.8%
Operating Expenses Total
89,310
174,275
52,081
247,950
73,675
42.3%
Total
311,195
402,924
227,987
497,917
94,993
23.6%
Personnel Services
Personnel Services Total
Operating Expenses
38
City of Lake City Fiscal Year Budget
36
General Fund
Council
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.01.511-030.31
Paralegal Services for Special Meetings
1,800
Operating Expense Professional Services Total
1,800
Operating Expense Contractual Services
001.01.511-030.34
2026 Election Expense
15,000
001.01.511-030.34
Municode - Codification Project
30,000
Operating Expense Contractual Services Total
45,000
Operating Expense Travel
001.01.511-030.40
Airport Conference (2027)
10,275
001.01.511-030.40
City Council Travel Allowance - Annual
9,000
001.01.511-030.40
Congressional Black Caucus (2027)
8,000
001.01.511-030.40
Ethics Training - Mileage Expense
350
001.01.511-030.40
FLC Fast FLY-In (2027)
10,000
001.01.511-030.40
FLC IEMO Training - Basic/Advanced
6,000
001.01.511-030.40
FLC Leadership Class
2,000
001.01.511-030.40
FLC Legislative Action Days Conference (2027)
4,000
001.01.511-030.40
FLC Legislative Conference (2026)
4,500
001.01.511-030.40
Florida Black Caucus of Local Elected Officials (2027)
1,600
001.01.511-030.40
Florida League of Cities Conference (2027)
7,500
001.01.511-030.40
Florida League of Mayors Events
2,000
001.01.511-030.40
Florida Redevelopment Conference FRA (Mayor/Harris)
3,900
001.01.511-030.40
FREDA Rural Counties Day - Tallahassee (2027)
2,500
001.01.511-030.40
FREDA Rural Economic Summit (Mayor/Harris)
4,000
001.01.511-030.40
Misc. Travel
5,000
001.01.511-030.40
National League of Cities Summit (2026)
12,500
001.01.511-030.40
NEFL and SRL Dinner Meeting - Mileage Expense
2,000
001.01.511-030.40
NEFL Board of Director Expense (Young)
1,000
001.01.511-030.40
SRL Board of Director Expense (Mayor)
1,000
001.01.511-030.40
Tallahassee Legislative Travel
1,000
Operating Expense Travel Total
98,125
Operating Expense Communication Services
001.01.511-030.41
AT&T Mobility
3,600
Operating Expense Communication Services Total
City of Lake City Fiscal Year Budget
3,600
39
General Fund
Council
37
Expenditure Detail
FY 2027
Operating Expense Postage
001.01.511-030.42
Postage
100
Operating Expense Postage Total
100
Operating Expense Repair & Maintenance
001.01.511-030.46
Misc. Repair and Maintenance
400
Operating Expense Repair & Maintenance Total
400
Operating Expense Printing & Binding
001.01.511-030.47
Business Cards/Letterhead/Envelopes
1,500
001.01.511-030.47
Gatekeeper Award Supplies
250
001.01.511-030.47
Misc. Copy Reproductions
50
001.01.511-030.47
Proclamation Supplies
300
Operating Expense Printing & Binding Total
2,100
Operating Expense Promotional Activities
001.01.511-030.48
Annual Community Coat Giveaway
5,000
001.01.511-030.48
Annual Community Unity Day - Backpack Giveaway
2,000
001.01.511-030.48
Bereavement and/or Birth Celebration Boxes/Cards
2,000
001.01.511-030.48
Bereavement/Get Well Soon Cards
100
001.01.511-030.48
CHS Football Program Ad
300
001.01.511-030.48
CHS Yearbook Ad
300
001.01.511-030.48
City Logo backdrop/table cloths/tent
1,000
001.01.511-030.48
Florida League of Cities Ad Quality Cities Publication
450
001.01.511-030.48
Lake City Reporter - Ad - Chamber Guide
2,000
001.01.511-030.48
Law Enforcement Torch Run
300
001.01.511-030.48
Love Fest
15,000
001.01.511-030.48
Misc. Promotional Items
3,000
001.01.511-030.48
National Night Out
500
001.01.511-030.48
Parade - Candy and supplies
2,000
001.01.511-030.48
Parade - Float Rental
12,800
001.01.511-030.48
Parade Registration Fees
100
001.01.511-030.48
Public Outreach
1,000
001.01.511-030.48
Trunk or Treat
500
Operating Expense Promotional Activities Total
48,350
Operating Expense Other Current Charges
001.01.511-030.49
Lake City Reporter Notices - Election/Misc
2,500
Operating Expense Other Current Charges Total
2,500
40
City of Lake City Fiscal Year Budget
38
General Fund
Council
Expenditure Detail
FY 2027
Operating Expense Office Supplies
001.01.511-030.51
Office Supplies
600
Operating Expense Office Supplies Total
600
Operating Expense Operating Supplies
001.01.511-030.52
Council Photo Project - Historical Photos
2,000
001.01.511-030.52
Council Photo Session and Framing
400
001.01.511-030.52
Framing for Proclamations
1,000
001.01.511-030.52
Host NEFL Dinner Meeting
3,000
001.01.511-030.52
Host SRL Dinner Meeting
3,000
001.01.511-030.52
Incoming/Outgoing Council Reception
2,000
001.01.511-030.52
Logo Apparel
1,500
001.01.511-030.52
Meeting Supplies
200
001.01.511-030.52
Miscellaneous Supplies/Expenses
1,000
001.01.511-030.52
Townhall Meetings
1,000
001.01.511-030.52
Various Dinners, Luncheons and Events
2,500
Operating Expense Operating Supplies Total
17,600
Operating Expense Books, Subscription & Membership
001.01.511-030.54
Chamber of Commerce - Annual Dues
1,750
001.01.511-030.54
Florida Black Caucus of Local Elected Officials - Dues
450
001.01.511-030.54
Florida League of Cities - Annual Dues
2,069
001.01.511-030.54
Florida League of Mayors - Annual Dues
395
001.01.511-030.54
Government in the Sunshine Manuals and Materials
250
001.01.511-030.54
Lake City Reporter - Subscription - Proof of Publication
100
001.01.511-030.54
National League of Cities
1,701
001.01.511-030.54
North Florida Economic Development
250
001.01.511-030.54
Northeast Florida League of Cities - Annual Dues
100
001.01.511-030.54
Quality Cities Subscription
60
001.01.511-030.54
Suwannee River League of Cities - Annual Dues
150
Operating Expense Books, Subscription & Membership Total
7,275
Operating Expense Training
001.01.511-030.55
Airport Conference
3,100
001.01.511-030.55
Congressional Black Caucus
400
001.01.511-030.55
FLC Fast Fly-In
500
001.01.511-030.55
FLC IEMO Training - Basic/Advanced
1,625
001.01.511-030.55
FLC Leadership Class
1,100
City of Lake City Fiscal Year Budget
41
General Fund
Council
39
Expenditure Detail
FY 2027
001.01.511-030.55
FLC Legislative Action Days Conference
500
001.01.511-030.55
FLC Legislative Conference
1,625
001.01.511-030.55
Florida Black Caucus of Local Elected Officials
550
001.01.511-030.55
Florida League of Cities Conference
3,000
001.01.511-030.55
Florida League of Mayors Events
250
001.01.511-030.55
Florida Redevelopment Conference (FRA) (Mayor/Harris)
800
001.01.511-030.55
FREDA Rural Counties Day- Tallahassee
250
001.01.511-030.55
FREDA Rural Economic Summit (Mayor/Harris)
800
001.01.511-030.55
Misc Training
1,000
001.01.511-030.55
National League of Cities Summit
5,000
Operating Expense Training Total
20,500
Total
247,950
Department Positions
Account
Position
FY 2026
FY 2027
Council Member
4
4
Mayor
1
1
5
5
Council
001.01.511
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
42
City of Lake City Fiscal Year Budget
40
General Fund
City Manager
City Manager
Don Rosenthal, City Manager
Accomplishments:
We have improved the working relationship between the City of Lake City and Columbia County to promote a teamwork approach to our mutual problems, while
looking for opportunities to be successful together. This approach has resulted in a considerable increase in joint funding for Water/Sewer and Gas projects within
Columbia County. We look forward to working with Columbia County on other mutually beneficial projects.
Goals:
To continue to exercise good general and financial management along with utilizing innovative approaches to both old City problems and new City opportunities.
Objectives:
Implement the 5-year Strategic Plan, working on Economic Development, Housing & Community Development, Infrastructure & Sustainable Growth, and Pub-
lic Safety & Community Engagement
Support the Department heads in their efforts to implement the Strategic Plan
Look for opportunities to work on projects with the County that are mutually beneficial to both the County and the City of Lake City
Create the Housing Authority
Consolidation of Columbia County and Lake City’s Fire Departments into a Fire District
City of Lake City Fiscal Year Budget
43
General Fund
City Manager
City Manager’s Office – Serving Lake City with Vision & Accountability
Who We Are
The City Manager’s Office is the heartbeat of Lake City's local government—
where leadership meets action. We work every day to ensure that the goals of
the City Council are effectively carried out, city departments are running
smoothly, and residents receive responsive and high-quality services.
41
Where Your Tax Dollars Go – FY 2026 Highlights
Staffing: Funding supports the City Manager, Assistant Manager, a Community
Programs Director, and a dedicated team focused on strategic leadership and
community responsiveness.
Technology Improvements: Investments will continue in digital services that
make it easier to connect with City Hall and access city resources.
Emergency Preparedness: Budget includes support for resilience planning and
readiness programs to protect our community during unexpected events.
Community Engagement: Increased funding for outreach—more public
meetings and better online access to city updates.
Why This Matters
As Lake City continues to grow and thrive, it’s crucial that our city leadership
stays strong, transparent, and future-focused. This budget supports a City
Manager’s Office that remains committed to excellence, equity, and responsive
governance. Our mission is to serve every resident with integrity, care, and
accountability.
What We Do for You
Put Plans into Action: We take the policies passed by City Council and make
sure they’re implemented in real life—across parks, roads, public safety, and
beyond.
Manage the City Budget Responsibly: Every dollar matters. We carefully
prepare and oversee Lake City’s budget so public funds are used efficiently and
transparently.
Plan for the Future: From roads to housing to local businesses, we lead initiatives that keep Lake City growing, safe, and sustainable.
Keep You Informed and Involved: Whether through public forums, newsletters, or social media, we work to engage our community in meaningful ways.
Collaborate Beyond City Limits: We work with county, state, and federal agencies to bring valuable programs, funding, and partnerships to Lake City.
Support City Staff: Our team helps ensure city employees have the support
and leadership they need to serve residents effectively.
Working Together, With and For the Community
This leadership team doesn’t just manage a city—they nurture it. Guided by
the City Council’s vision and inspired by the energy of its people, they work
collaboratively to serve with integrity, foster partnerships, and ensure every
resident feels seen, heard, and supported.
44
City of Lake City Fiscal Year Budget
42
General Fund
City Manager
Department Expenditures
Other
$352
0.0%
Operating Expenses
$175,040
14.7%
Personnel Services
$1,019,054
85.3%
City of Lake City Fiscal Year Budget
45
General Fund
City Manager
43
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
505,002
687,080
421,400
641,352
(45,728)
(6.7)%
70
0
209
0
0
—%
001.02.512-010.21 FICA
37,292
45,211
31,099
42,606
(2,605)
(5.8)%
001.02.512-010.22 Retirement Contributions
127,325
143,853
97,577
121,191
(22,662)
(15.8)%
001.02.512-010.23 Life, Health & Disability
64,676
118,553
52,648
106,734
(11,819)
(10.0)%
001.02.512-010.24 Workers Compensation
1,137
783
473
618
(165)
(21.1)%
735,500
995,480
603,406
912,501
(82,979)
(8.3)%
001.02.512-030.40 Travel
36,090
9,800
13,383
15,850
6,050
61.7%
001.02.512-030.41 Communication Services
3,646
3,920
2,916
4,000
80
2.0%
31
70
32
70
0
—%
001.02.512-030.44 Rental & Leases
22,685
21,449
26,634
30,920
9,471
44.2%
001.02.512-030.46 Repair & Maintenance
12,235
11,500
2,666
4,000
(7,500)
(65.2)%
001.02.512-030.49 Other Current Charges
101,932
148,500
94,989
86,000
(62,500)
(42.1)%
001.02.512-030.51 Office Supplies
4,154
3,800
1,808
3,800
0
—%
001.02.512-030.52 Operating Supplies
17,129
8,200
10,125
9,500
1,300
15.9%
001.02.512-030.54 Books, Subscription & Membership
6,546
5,913
8,896
11,350
5,437
91.9%
001.02.512-030.55 Training
12,570
9,150
4,704
9,550
400
4.4%
217,018
222,302
166,152
175,040
(47,262)
(21.3)%
0
0
0
352
352
100.0%
Capital Expenses Total
0
0
0
352
352
100.0%
Total
952,518
1,217,782
769,558
1,087,893
(129,889)
(10.7)%
Personnel Services
001.02.512-010.12 Salary
001.02.512-010.14 Overtime
Personnel Services Total
Operating Expenses
001.02.512-030.42 Postage
Operating Expenses Total
Capital Expenses
001.02.512-060.64 Machinery & Equipment
46
City of Lake City Fiscal Year Budget
44
General Fund
City Manager
Expenditure Detail
FY 2027
Operating Expense Travel
001.02.512-030.40
FAPPO Conference (Asst. CM)
1,200
001.02.512-030.40
FFEA Conference (CP Director)
1,200
001.02.512-030.40
Florida Airport Council Conference (CM)
2,200
001.02.512-030.40
Florida Training Emergency Management (CM)
1,550
001.02.512-030.40
FRA Conference (CP Director)
1,200
001.02.512-030.40
FREDA Rural Summit (CM)
1,000
001.02.512-030.40
ICMA Conference (Asst. CM & CM)
5,500
001.02.512-030.40
NIGP Conference (Asst. CM)
2,000
Operating Expense Travel Total
15,850
Operating Expense Communication Services
001.02.512-030.41
AT&T Mobility
2,900
001.02.512-030.41
Verizon
1,100
Operating Expense Communication Services Total
4,000
Operating Expense Postage
001.02.512-030.42
Postage
70
Operating Expense Postage Total
70
Operating Expense Rental & Leases
001.02.512-030.44
Chevrolet Tahoe 2025
14,820
001.02.512-030.44
Chevrolet Traverse 2020
2,928
001.02.512-030.44
Chevrolet Traverse 2024
10,572
001.02.512-030.44
Konica Copier
2,600
Operating Expense Rental & Leases Total
30,920
Operating Expense Repair & Maintenance
001.02.512-030.46
Misc. Repairs and Maintenance
500
001.02.512-030.46
Vehicle Maintenance
3,500
Operating Expense Repair & Maintenance Total
4,000
Operating Expense Other Current Charges
001.02.512-030.49
Christmas Tree Lighting Event
5,000
001.02.512-030.49
Concert Event
15,000
001.02.512-030.49
Farm to Table Event
8,000
001.02.512-030.49
Growers and Makers Market
5,000
001.02.512-030.49
Holiday Market
5,000
001.02.512-030.49
Independence Day Celebration
20,000
City of Lake City Fiscal Year Budget
47
General Fund
City Manager
45
Expenditure Detail
FY 2027
001.02.512-030.49
Marketing/Promotional Videos
10,000
001.02.512-030.49
Sick Week Pit Stop Car Show
5,000
001.02.512-030.49
Strongman Competition Downtown Event
10,000
001.02.512-030.49
Trunk or Treat
1,000
001.02.512-030.49
Veteran's Park Evening Markets
2,000
Operating Expense Other Current Charges Total
86,000
Operating Expense Office Supplies
001.02.512-030.51
Office Supplies
3,800
Operating Expense Office Supplies Total
3,800
Operating Expense Operating Supplies
001.02.512-030.52
Computers - Replacement
2,000
001.02.512-030.52
Fuel
3,500
001.02.512-030.52
Operating Supplies
2,000
001.02.512-030.52
Shirts/Uniforms
1,000
001.02.512-030.52
Trunk or Treat Candy
1,000
Operating Expense Operating Supplies Total
9,500
Operating Expense Books, Subscription & Membership
001.02.512-030.54
Canva Subscription
120
001.02.512-030.54
Eventeny Software Subscription
2,880
001.02.512-030.54
FFEA Dues (CP Director)
250
001.02.512-030.54
Go Gov App
5,000
001.02.512-030.54
ICMA Dues (Asst. City Manager)
1,000
001.02.512-030.54
ICMA Dues (City Manager)
1,500
001.02.512-030.54
Lake City Reporter
300
001.02.512-030.54
Rise Vision Subscription
300
Operating Expense Books, Subscription & Membership Total
11,350
Operating Expense Training
001.02.512-030.55
FAPPO Conference (Asst. CM)
500
001.02.512-030.55
FFEA Conference (CP Director)
750
001.02.512-030.55
Florida Airport Council Conference (CM)
1,200
001.02.512-030.55
Florida Training Emergency Management
500
001.02.512-030.55
FRA Conference (CP Director)
500
001.02.512-030.55
FREDA Rural Summit (CM)
500
001.02.512-030.55
ICMA Conference (Asst CM & CM)
2,000
001.02.512-030.55
NIGP Conference (Asst. CM)
1,100
48
City of Lake City Fiscal Year Budget
General Fund
City Manager
46
Expenditure Detail
FY 2027
001.02.512-030.55
Other Training
2,500
Operating Expense Training Total
9,550
Capital Outlay Machinery & Equipment
001.02.512-060.64
2019 Ford Fusion (Purchase)
352
Capital Outlay Machinery & Equipment Total
352
Total
175,392
Department Positions
Account
Position
FY 2026
FY 2027
Administrative Assistant
1
1
Assistant City Manager
1
1
City Manager
1
1
Community Program Director
1
1
Grant Writer
1
0
Executive Assistant
1
1
6
5
City Manager
001.02.512
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
City Manager
1
2019
FORD FUSION
17,172
$30,000.00
2
2025
CHEVROLET TAHOE
3,022
$70,000.00
3
2020
CHEVROLET TRAVERSE
7,371
$43,000.00
4
2024
CHEVROLET TRAVERSE
8,464
$43,000.00
Grand Total
City of Lake City Fiscal Year Budget
36,029
49
General Fund
City Clerk
47
City Clerk
Audrey Sikes, City Clerk
Accomplishments:
Successfully earned the Florida Certified Professional Clerk designation, joining a small group of seventeen other clerks statewide with this advanced credential.
The office completed a full update of the City’s Code of Ordinances and maintained timely, statute-compliant responses to public records requests. Electronic
agenda, records management, and public-records systems continued to streamline meeting preparation and improve access. The Clerk’s Office also provided
professional legislative support in accordance with Sunshine Law and the City Charter, and upheld accurate, transparent administration of municipal election
responsibilities.
Goals:
Provide transparent, accessible public records by delivering statute-compliant responses, maintaining organized and secure records, and expanding digital accessibility in accordance with state requirements.
Objectives:
Support the legislative process by preparing agendas, minutes, and official records in compliance with applicable laws while using electronic systems to
improve efficiency and access.
Ensure legal and ethical compliance by administering oaths, safeguarding official records, and guiding staff and officials on the Charter, Code, and Florida Stat-
utes.
Improve operational efficiency and strengthen administrative support by refining workflows, expanding paperless processes, maintaining the online Code of
Ordinances, accurately codifying records, supporting City Council operations, and administering municipal elections with fairness and transparency.
50
City of Lake City Fiscal Year Budget
48
General Fund
City Clerk
The mission of the City Clerk’s Office is to uphold the principles of open government in accordance with Florida’s Sunshine Laws. As the official custodian of the
City’s records, qualifying officer for municipal elections, and liaison between the public and the City Council, we are dedicated to ensuring transparency, preserving
the integrity of public records, and supporting accessible governance. We are committed to delivering exceptional, professional service to the City Council, staff,
and citizens of our community.
City of Lake City Fiscal Year Budget
51
General Fund
City Clerk
49
Department Expenditures
Operating Expenses
$73,510
10.8%
Personnel Services
$604,520
89.2%
52
City of Lake City Fiscal Year Budget
50
General Fund
City Clerk
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.03.512-010.12 Salary
287,933
449,572
245,118
380,702
(68,870)
(15.3)%
001.03.512-010.21 FICA
19,690
29,848
16,994
24,580
(5,268)
(17.6)%
001.03.512-010.22 Retirement Contributions
62,788
78,652
53,165
70,590
(8,062)
(10.3)%
001.03.512-010.23 Life, Health & Disability
75,037
105,657
58,303
128,295
22,638
21.4%
001.03.512-010.24 Workers Compensation
649
507
276
353
(154)
(30.4)%
446,096
664,236
373,857
604,520
(59,716)
(9.0)%
001.03.512-030.31 Professional Services
0
15,200
0
11,700
(3,500)
(23.0)%
001.03.512-030.34 Contractual Services
6,322
10,000
4,232
10,000
0
—%
001.03.512-030.40 Travel
4,660
11,150
535
6,800
(4,350)
(39.0)%
001.03.512-030.41 Communication Services
27,075
26,332
24,275
19,860
(6,472)
(24.6)%
001.03.512-030.42 Postage
635
775
669
775
0
—%
001.03.512-030.44 Rental & Leases
2,176
2,800
1,982
3,100
300
10.7%
001.03.512-030.46 Repair & Maintenance
45
150
0
150
0
—%
001.03.512-030.47 Printing & Binding
75
250
130
250
0
—%
001.03.512-030.48 Promotional Activities
292
1,100
0
500
(600)
(54.5)%
001.03.512-030.49 Other Current Charges
703
1,700
1,879
1,700
0
—%
001.03.512-030.51 Office Supplies
1,555
1,500
1,382
1,500
0
—%
001.03.512-030.52 Operating Supplies
4,814
17,540
7,196
11,370
(6,170)
(35.2)%
001.03.512-030.54 Books, Subscription & Membership
1,410
1,680
875
1,180
(500)
(29.8)%
001.03.512-030.55 Training
2,441
8,800
1,140
4,625
(4,175)
(47.4)%
Operating Expenses Total
52,201
98,977
44,295
73,510
(25,467)
(25.7)%
Total
498,297
763,213
418,152
678,030
(85,183)
(11.2)%
Personnel Services
Personnel Services Total
Operating Expenses
City of Lake City Fiscal Year Budget
53
General Fund
City Clerk
51
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.03.512-030.31
Civic Plus - Code on the Internet Fee (10/1/2025)
1,700
001.03.512-030.31
Civic Plus - Code Subscription
10,000
Operating Expense Professional Services Total
11,700
Operating Expense Contractual Services
001.03.512-030.34
Records Destruction - Shredding
5,800
001.03.512-030.34
Records Retention - Mini Storage
4,200
Operating Expense Contractual Services Total
10,000
Operating Expense Travel
001.03.512-030.40
ADA and/or Misc. Training
1,500
001.03.512-030.40
FACC Fall Academy
1,450
001.03.512-030.40
FACC Summer Academy
1,850
001.03.512-030.40
FRMA Certification Training
2,000
Operating Expense Travel Total
6,800
Operating Expense Communication Services
001.03.512-030.41
AT&T Mobility
600
001.03.512-030.41
Civic Plus -Agenda Management Platform Annual Fee
8,000
001.03.512-030.41
CommonLook Online with Allyant - ADA software
1,500
001.03.512-030.41
MCCI - Just FOIA Public Records Request Annual Fee
9,760
Operating Expense Communication Services Total
19,860
Operating Expense Postage
001.03.512-030.42
Mailing Correspondence - Annexations
700
001.03.512-030.42
Mailing Correspondence - Misc
50
001.03.512-030.42
Mailing Correspondence - Public Records
25
Operating Expense Postage Total
775
Operating Expense Rental & Leases
001.03.512-030.44
Konica Copier Lease
3,100
Operating Expense Rental & Leases Total
3,100
Operating Expense Repair & Maintenance
001.03.512-030.46
Misc. Maintenance
150
Operating Expense Repair & Maintenance Total
150
54
City of Lake City Fiscal Year Budget
52
General Fund
City Clerk
Expenditure Detail
FY 2027
Operating Expense Printing & Binding
001.03.512-030.47
Business Cards/Letterhead/Envelopes/Misc.
250
Operating Expense Printing & Binding Total
250
Operating Expense Promotional Activities
001.03.512-030.48
Public Outreach
500
Operating Expense Promotional Activities Total
500
Operating Expense Other Current Charges
001.03.512-030.49
Credit Card Fees (Authorization Fees)
1,000
001.03.512-030.49
Credit Card Fees (Monthly Charges)
300
001.03.512-030.49
Public Record Request Expenditures
400
Operating Expense Other Current Charges Total
1,700
Operating Expense Office Supplies
001.03.512-030.51
Misc. Supplies
1,500
Operating Expense Office Supplies Total
1,500
Operating Expense Operating Supplies
001.03.512-030.52
Community "Shred-It" Days
5,000
001.03.512-030.52
Drop Box - Annual Fee 5/1/2025- 5/1/2026
120
001.03.512-030.52
Logo Apparel
1,200
001.03.512-030.52
Miscellaneous Items
1,000
001.03.512-030.52
New Scanner
1,450
001.03.512-030.52
Recording Fees
1,700
001.03.512-030.52
Storage Boxes - Records Retention
200
001.03.512-030.52
Various dinners/luncheons/events
700
Operating Expense Operating Supplies Total
11,370
Operating Expense Books, Subscription & Membership
001.03.512-030.54
FACC Annual Membership Dues
150
001.03.512-030.54
FRMA Membership Dues
600
001.03.512-030.54
Government in the Sunshine Materials
80
001.03.512-030.54
IIMC Annual Membership Dues
350
Operating Expense Books, Subscription & Membership Total
1,180
Operating Expense Training
001.03.512-030.55
Development/Misc. Training
1,000
001.03.512-030.55
FACC Fall Academy
475
City of Lake City Fiscal Year Budget
55
General Fund
City Clerk
53
Expenditure Detail
FY 2027
001.03.512-030.55
FACC Summer Academy
400
001.03.512-030.55
FRMA Certification Training
750
001.03.512-030.55
Tuition Assistance
2,000
Operating Expense Training Total
4,625
Total
73,510
Department Positions
Account
Position
FY 2026
FY 2027
ADA Remediation Specialist
1
0
City Clerk
1
1
Deputy City Clerk
1
1
Executive Specialist to City Clerk
1
1
Records Management Supervisor
1
1
5
4
City Clerk
001.03.512
Total
56
City of Lake City Fiscal Year Budget
54
General Fund
Human Resources
Human Resources
BillieJo Bible, Human Resource Director
Accomplishments:
The Human Resources Department continued to foster a work environment that promotes employee engagement, retention, and teamwork, ensuring directors
and staff feel confident seeking assistance and support. Efforts to strengthen talent acquisition and workforce planning included implementing new recruitment
software and expanding strategies to attract qualified candidates. Employee morale was enhanced through the annual holiday celebration and the employee
recognition awards luncheon, while partnerships with the County supported youth in exploring career pathways.
Goals:
The Department will continue to provide strong support to directors and staff, while prioritizing the recruitment and retention of high-quality employees.
Objectives:
Digitize the new-hire onboarding process and transition personnel file archiving to electronic formats.
Continue providing responsive support to directors and staff as operational needs arise.
City of Lake City Fiscal Year Budget
57
General Fund
Human Resources
55
Human Resources Overview:
The Human Resources Department’s mission is to support the goals and challenges of the City of Lake City by providing services that promote a work environment that is characterized by fair treatment of staff, open communications,
personal accountability, trust and mutual respect. We will seek and provide
solutions to workplace issues that support and optimize the operating principles of the organization. This includes the operational duties of Risk & Safety.
It is the purpose of Human Resources to provide effective human resource
management by developing and implementing policies, programs and
services that contribute to the attainment of City and employee goals which
include, but are not limited to: maintaining a diverse workplace, employee
training, recruitment, retention, leadership, assistance, competitive wages
and benefits, support of employees and management, and a safe and secure
work environment.
Projects and functions that have been successful in the past year included:
implementing NeoGov software for recruitment, Employee Holiday Party in
December, Employee Recognition Luncheon in April, partnering with the local
schools and colleges career fairs, partnering with the Police Department for
Active Shooter training, and partnering with the Police Department to sponsor
the Summer Youth Work Program.
Employee Recognition Luncheon in April
Employee Holiday Party in December
Partnering with the local schools and colleges career fairs
58
City of Lake City Fiscal Year Budget
56
General Fund
Human Resources
Department Expenditures
Operating Expenses
$118,750
26.1%
Personnel Services
$336,215
73.9%
City of Lake City Fiscal Year Budget
59
General Fund
Human Resources
57
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.04.513-010.12 Salary
206,931
224,840
167,268
211,868
(12,972)
(5.8)%
001.04.513-010.21 FICA
15,219
17,200
12,112
16,208
(992)
(5.8)%
001.04.513-010.22 Retirement Contributions
53,349
56,478
44,227
51,118
(5,360)
(9.5)%
001.04.513-010.23 Life, Health & Disability
28,563
53,467
31,874
56,788
3,321
6.2%
001.04.513-010.24 Workers Compensation
466
292
188
233
(59)
(20.2)%
304,528
352,277
255,669
336,215
(16,062)
(4.6)%
001.04.513-030.31 Professional Services
25,685
29,500
12,381
20,400
(9,100)
(30.8)%
001.04.513-030.34 Contractual Services
37,535
31,020
42,600
51,420
20,400
65.8%
001.04.513-030.40 Travel
7,055
7,250
2,519
7,800
550
7.6%
001.04.513-030.41 Communication Services
1,056
2,172
814
1,500
(672)
(30.9)%
58
300
61
300
0
—%
1,702
2,500
1,026
2,500
0
—%
001.04.513-030.46 Repair & Maintenance
0
100
60
100
0
—%
001.04.513-030.47 Printing & Binding
307
300
0
300
0
—%
001.04.513-030.48 Promotional Activities
11,676
15,000
14,708
17,000
2,000
13.3%
001.04.513-030.49 Other Current Charges
5,066
4,000
2,219
4,000
0
—%
001.04.513-030.51 Office Supplies
1,043
1,500
1,010
1,500
0
—%
001.04.513-030.52 Operating Supplies
4,283
6,000
5,131
6,000
0
—%
001.04.513-030.54 Books, Subscription & Membership
1,364
1,930
300
1,930
0
—%
001.04.513-030.55 Training
3,425
18,550
2,305
4,000
(14,550)
(78.4)%
Operating Expenses Total
100,255
120,122
85,133
118,750
(1,372)
(1.1)%
Total
404,783
472,399
340,801
454,965
(17,434)
(3.7)%
Personnel Services
Personnel Services Total
Operating Expenses
001.04.513-030.42 Postage
001.04.513-030.44 Rental & Leases
60
City of Lake City Fiscal Year Budget
58
General Fund
Human Resources
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.04.513-030.31
Affirmative Action Plan
4,500
001.04.513-030.31
Immunizations
700
001.04.513-030.31
Pre-Employee Physical Public Safety
8,325
001.04.513-030.31
Pre-Employment Drug Screen 10-Panel
1,000
001.04.513-030.31
Pre-Employment Drug Screen 5-Panel
1,375
001.04.513-030.31
Pre-Employment Physical General
3,250
001.04.513-030.31
Random Drug Testing
1,250
Operating Expense Professional Services Total
20,400
Operating Expense Contractual Services
001.04.513-030.34
Employee Assistance Program
4,000
001.04.513-030.34
Flex Employee Debit Service
1,980
001.04.513-030.34
Flex Plan Renewal
440
001.04.513-030.34
NeoGov - Application Software
25,000
001.04.513-030.34
Wellness
20,000
Operating Expense Contractual Services Total
51,420
Operating Expense Travel
001.04.513-030.40
HR Conference
1,800
001.04.513-030.40
NeoGov Conference
6,000
Operating Expense Travel Total
7,800
Operating Expense Communication Services
001.04.513-030.41
AT&T Mobility
1,500
Operating Expense Communication Services Total
1,500
Operating Expense Postage
001.04.513-030.42
Postage
300
Operating Expense Postage Total
300
Operating Expense Rental & Leases
001.04.513-030.44
Konica Copier Lease
2,500
Operating Expense Rental & Leases Total
2,500
Operating Expense Repair & Maintenance
001.04.513-030.46
Repair and Maintenance
100
Operating Expense Repair & Maintenance Total
City of Lake City Fiscal Year Budget
100
61
General Fund
Human Resources
59
Expenditure Detail
FY 2027
Operating Expense Printing & Binding
001.04.513-030.47
Envelopes
300
Operating Expense Printing & Binding Total
300
Operating Expense Promotional Activities
001.04.513-030.48
Awards / Banquets
15,000
001.04.513-030.48
Recruiting Promotional Items
2,000
Operating Expense Promotional Activities Total
17,000
Operating Expense Other Current Charges
001.04.513-030.49
COBRA Fees
3,000
001.04.513-030.49
General Employment Advertisement
1,000
Operating Expense Other Current Charges Total
4,000
Operating Expense Office Supplies
001.04.513-030.51
Office Supplies / Personnel folders
1,500
Operating Expense Office Supplies Total
1,500
Operating Expense Operating Supplies
001.04.513-030.52
City Shirts
500
001.04.513-030.52
Computers - Replacement
4,000
001.04.513-030.52
Misc Operating Expenses
1,500
Operating Expense Operating Supplies Total
6,000
Operating Expense Books, Subscription & Membership
001.04.513-030.54
Notary Renewal
200
001.04.513-030.54
Poster Compliance
700
001.04.513-030.54
SHRM Membership
530
001.04.513-030.54
Updated Human Resources Manuals
500
Operating Expense Books, Subscription & Membership Total
1,930
Operating Expense Training
001.04.513-030.55
HR Personnel Annual Training
3,000
001.04.513-030.55
HR Training Material / Onboarding
1,000
Operating Expense Training Total
4,000
Total
118,750
62
City of Lake City Fiscal Year Budget
60
General Fund
Human Resources
Department Positions
Account
Position
FY 2026
FY 2027
Director of Human Resources
1
1
HR Generalist
1
1
HR Admin Assistant
1
1
3
3
Human Resources
001.04.513
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
City of Lake City Fiscal Year Budget
63
General Fund
City Attorney
61
City Attorney
Clay Martin, City Attorney
Accomplishments:The City Attorney’s Office provided consistent legal support to all departments and charter officers, ensuring daily operations complied with
applicable laws while identifying needed updates to ordinances, policies, and procedures. The office maintained strong partnerships with legal counsel across
Columbia County and resolved the severance dispute involving a former city manager, protecting the City’s interests. It also led negotiations and closing for the
acquisition of the NFMIP Wastewater Treatment Plant and finalized the purchase of the former Five Points Elementary School to support future redevelopment.
These actions reflect the office’s commitment to effective legal stewardship and advancing the City’s long-term goals.
Goals:
Key accomplishments from FY2025 carried into FY2026, including resolving the severance dispute involving a former city manager, protecting the City’s interests
and closing a long-standing issue. The office also negotiated and closed the acquisition of the NFMIP Wastewater Treatment Plant, expanding operational capacity
without additional staffing, and finalized the purchase of the former Five Points Elementary School to support future redevelopment. These actions demonstrate
the office’s commitment to strong legal stewardship and advancing the City’s long-term goals.
Objectives:
Cooperate with the City Council, charter officers, and departments to advance the City’s Strategic Plan by carrying out City Council directives on matters of legal
importance and enforcing the City’s legal rights.
Provide consistent, day-to-day legal support to front-line City staff as they navigate issues with legal implications.
Prioritize, develop, and revise ordinances, policies, and procedures to ensure clarity, compliance, and alignment with state and federal law.
Strengthen internal collaboration by offering timely legal guidance that supports informed decision-making across all departments.
64
City of Lake City Fiscal Year Budget
62
General Fund
City Attorney
City Attorney Overview:
The City Attorney’s Office is committed to a culture of customer service and collaboration. The office views each City department as a valued client and strives to
provide responsive, solution-oriented legal support. A strong emphasis is placed on continued legal education and training to empower City staff with the knowledge and tools needed to carry out their responsibilities lawfully and effectively.
Clay Martin is the City’s in-house City Attorney. As a charter officer, he provides legal counsel to the City Council, City Manager, City Clerk, and the City’s departments and boards. The City Attorney provides legal guidance on a broad range of municipal matters, including land use, contracts, public records, employment
law, and code enforcement, in addition to preparing most ordinances and resolutions to be considered by the City Council.
The City Attorney’s Office remains dedicated to being a reliable and accessible resource for all City departments by helping ensure legally sound day-to-day operations which are in the best interests of the community we serve.
City of Lake City Fiscal Year Budget
65
General Fund
City Attorney
63
Department Expenditures
Operating Expenses
$89,470
18.0%
Personnel Services
$406,844
82.0%
66
City of Lake City Fiscal Year Budget
64
General Fund
City Attorney
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.05.514-010.12 Salary
62,369
302,456
175,513
307,559
5,103
1.7%
001.05.514-010.21 FICA
4,698
17,400
13,167
17,408
8
0.0%
001.05.514-010.22 Retirement Contributions
16,867
63,943
48,442
62,155
(1,788)
(2.8)%
001.05.514-010.23 Life, Health & Disability
3,471
52,322
12,966
19,472
(32,850)
(62.8)%
001.05.514-010.24 Workers Compensation
226
283
197
250
(33)
(11.7)%
87,631
436,404
250,285
406,844
(29,560)
(6.8)%
166,274
100,000
29,925
55,000
(45,000)
(45.0)%
001.05.514-030.40 Travel
3,237
7,390
2,105
4,700
(2,690)
(36.4)%
001.05.514-030.41 Communication Services
518
1,920
1,177
720
(1,200)
(62.5)%
001.05.514-030.42 Postage
0
1,000
1
100
(900)
(90.0)%
001.05.514-030.44 Rental & Leases
0
2,000
2,138
3,500
1,500
75.0%
001.05.514-030.47 Printing & Binding
144
500
0
200
(300)
(60.0)%
001.05.514-030.49 Other Current Charges
18,435
15,000
5,389
10,000
(5,000)
(33.3)%
001.05.514-030.51 Office Supplies
89
6,500
847
2,000
(4,500)
(69.2)%
001.05.514-030.52 Operating Supplies
9,029
10,500
687
8,900
(1,600)
(15.2)%
001.05.514-030.54 Books, Subscription & Membership
615
1,400
3,239
1,900
500
35.7%
001.05.514-030.55 Training
1,025
3,350
1,790
2,450
(900)
(26.9)%
Operating Expenses Total
199,365
149,560
47,299
89,470
(60,090)
(40.2)%
Total
286,996
585,964
297,583
496,314
(89,650)
(15.3)%
Personnel Services
Personnel Services Total
Operating Expenses
001.05.514-030.31 Professional Services
City of Lake City Fiscal Year Budget
67
General Fund
City Attorney
65
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.05.514-030.31
External Legal Services
55,000
Operating Expense Professional Services Total
55,000
Operating Expense Travel
001.05.514-030.40
FL Municipal Attorney Asso. Annual Meeting
2,000
001.05.514-030.40
Misc. Conferences
1,500
001.05.514-030.40
Tallahassee Legislative Meetings
1,200
Operating Expense Travel Total
4,700
Operating Expense Communication Services
001.05.514-030.41
Verizon
480
001.05.514-030.41
Zoom
240
Operating Expense Communication Services Total
720
Operating Expense Postage
001.05.514-030.42
Postage
100
Operating Expense Postage Total
100
Operating Expense Rental & Leases
001.05.514-030.44
Konica Lease
3,500
Operating Expense Rental & Leases Total
3,500
Operating Expense Printing & Binding
001.05.514-030.47
Business Cards, Envelops, etc.
200
Operating Expense Printing & Binding Total
200
Operating Expense Other Current Charges
001.05.514-030.49
Lake City Reporter - Legal Ads
10,000
Operating Expense Other Current Charges Total
10,000
Operating Expense Office Supplies
001.05.514-030.51
Office Supplies
2,000
Operating Expense Office Supplies Total
2,000
Operating Expense Operating Supplies
001.05.514-030.52
Court Filing Fees
2,000
001.05.514-030.52
Operating Supplies
2,000
001.05.514-030.52
Research Platform - Lexis/WestLaw
4,600
001.05.514-030.52
Various Local Events
300
Operating Expense Operating Supplies Total
8,900
68
City of Lake City Fiscal Year Budget
66
General Fund
City Attorney
Expenditure Detail
FY 2027
Operating Expense Books, Subscription & Membership
001.05.514-030.54
Misc. Attorney Membership
1,000
001.05.514-030.54
Rotary Dues
900
Operating Expense Books, Subscription & Membership Total
1,900
Operating Expense Training
001.05.514-030.55
Continuing Legal Education
500
001.05.514-030.55
Developmental Training for Assistant
500
001.05.514-030.55
FL Municipal Attorney Asso. Annual Meeting
600
001.05.514-030.55
Misc. Conference
750
001.05.514-030.55
Tallahassee Legislative Meetings
100
City of Lake City Fiscal Year Budget
Operating Expense Training Total
2,450
Total
89,470
69
General Fund
Non-Departmental
67
Non-Departmental
The Non-Departmental budget serves as a centralized account for citywide expenditures that are not directly attributable to any one department. This section
provides funding for functions and obligations that benefit the City of Lake City as a whole, ensuring operational continuity, fiscal responsibility, and administrative efficiency.
Key expenditures within the Non-Departmental budget include general government obligations such as citywide insurance premiums, financial advisory and
auditing services, debt service payments, and interfund transfers. Additionally, this category includes contingency reserves for unforeseen events.
By consolidating these essential but non-program-specific costs, the Non-Departmental budget provides transparency and ensures that shared services are effectively managed. It reflects the City's dedication to sound financial stewardship and the prudent allocation of resources across all operational areas.
70
City of Lake City Fiscal Year Budget
68
General Fund
Non-Departmental
Department Expenditures
Other
$18,966
0.4%
Grants and Aid
$500,004
11.1%
Operating Expenses
$557,354
12.4%
Other Uses
$3,425,288
76.1%
City of Lake City Fiscal Year Budget
71
General Fund
Non-Departmental
69
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
7,902
7,350
15,755
18,966
11,616
158.0%
7,902
7,350
15,755
18,966
11,616
158.0%
001.05.519-030.31 Professional Services
106,874
104,000
81,087
104,000
0
—%
001.05.519-030.32 Accounting & Auditing
36,585
36,300
34,627
36,300
0
—%
001.05.519-030.42 Postage
1,308
2,100
1,411
2,100
0
—%
001.05.519-030.43 Utility Services
1,659
2,880
1,157
2,880
0
—%
507,987
589,343
363,740
405,574
(183,769)
(31.2)%
001.05.519-030.46 Repair & Maintenance
0
0
1,670
0
0
—%
001.05.519-030.49 Other Current Charges
6,578
6,500
5,651
6,500
0
—%
001.05.519-030.52 Operating Supplies
429
0
1,144
0
0
—%
661,419
741,123
490,485
557,354
(183,769)
(24.8)%
719,125
492,004
425,542
500,004
8,000
1.6%
719,125
492,004
425,542
500,004
8,000
1.6%
Personnel Services
001.05.519-010.22 Retirement Contributions
Personnel Services Total
Operating Expenses
001.05.519-030.45 Insurance
Operating Expenses Total
Grants and Aid
001.05.519-080.82 Aid to Private Organizations
Grants and Aid Total
Other Uses
001.05.519090.91.02
Intragovernmental Transfers
0
1,943,544
0
1,943,544
0
—%
001.05.519090.91.08
Intragovernmental Transfers
925,056
685,395
571,163
685,395
0
—%
001.05.519090.91.12
Intragovernmental Transfers
590,471
590,472
412,781
496,349
(94,123)
(15.9)%
001.05.519090.99.02
Other Uses
0
300,000
0
300,000
0
—%
Other Uses Total
1,515,527
3,519,411
983,943
3,425,288
(94,123)
(2.7)%
Total
2,903,973
4,759,888
1,915,726
4,501,612
(258,276)
(5.4)%
72
City of Lake City Fiscal Year Budget
70
General Fund
Non-Departmental
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.05.519-030.31
Bond Financial Advisor - PFM
15,000
001.05.519-030.31
Financial Consultant - NJN
39,000
001.05.519-030.31
Lobbyist Services
45,000
001.05.519-030.31
Strategic Planning Update
5,000
Operating Expense Professional Services Total
104,000
Operating Expense Accounting & Auditing
001.05.519-030.32
Audit
36,300
Operating Expense Accounting & Auditing Total
36,300
Operating Expense Postage
001.05.519-030.42
Postage for Tax Roll
2,100
Operating Expense Postage Total
2,100
Operating Expense Utility Services
001.05.519-030.43
Florida Power & Light
2,880
Operating Expense Utility Services Total
2,880
Operating Expense Insurance
001.05.519-030.45
Property Insurance
405,574
Operating Expense Insurance Total
405,574
Operating Expense Other Current Charges
001.05.519-030.49
FFSB Service Fees
6,500
Operating Expense Other Current Charges Total
6,500
Grants and Aid Aid to Private Organizations
001.05.519-080.82
Blanche Hotel - Rent Abatement
425,004
001.05.519-080.82
Blanche Hotel - Tax Abatement
75,000
Grants and Aid Aid to Private Organizations Total
500,004
Other Uses Intragovernmental Transfers Bond Fund
Other Uses Intragovernmental Transfers Debt Service
Other Uses Intragovernmental Transfers Fire Special Assessments
001.05.519-090.91.02
ARPA Funds Transfer for New City Hall
1,943,544
001.05.519-090.91.12
2019 Sales Tax Bond- Principal & Interest
382,390
001.05.519-090.91.12
Motorola Lease #1 - Principal & Interest
113,959
001.05.519-090.91.08
Fire Special Assessment - Exempt Properties
437,064
City of Lake City Fiscal Year Budget
73
General Fund
Non-Departmental
71
Expenditure Detail
FY 2027
001.05.519-090.91.08
General Fund Transfer for 3 FF Positions
248,331
Other Uses Intragovernmental Transfers Bond Fund Total
1,943,544
Other Uses Intragovernmental Transfers Debt Service Total
496,349
Other Uses Intragovernmental Transfers Fire Special Assessments Total
685,395
Other Uses Other Uses Contingency
001.05.519-090.99.02
Contingency
300,000
Other Uses Other Uses Contingency Total
300,000
Total
4,482,646
74
City of Lake City Fiscal Year Budget
72
General Fund
Finance
Finance
Angela Taylor Moore, Finance Director
Accomplishments:
The Finance Department strengthened the City’s fiscal management and transparency by improving expenditure monitoring, refining mid-year budget reviews,
and providing departments with focused financial guidance to support strategic decision-making. These efforts ensured resources remained aligned with organizational priorities throughout the year. The department also maintained its strong commitment to accuracy and compliance, achieving another FY2025 audit with
zero findings, reinforcing confidence in the City’s financial stewardship. Additionally, the City was honored as the 2026 Tyler Excellence Award Winner in Performance & Innovation – Digital Services, supported by Finance’s leadership in modernizing financial processes and advancing digital transformation. Together,
these accomplishments highlight Finance’s dedication to responsible oversight, continuous improvement, and long-term fiscal stability.
Goals:
The Finance Department aims to strengthen the City’s financial management practices by enhancing internal controls, improving the accuracy and timeliness of
financial reporting, and supporting informed decision-making across all levels of City leadership. A key goal for FY27 is to continue refining the annual budget
process to ensure transparency, accountability, and alignment with the City’s strategic priorities. The department will also focus on modernizing financial operations through the use of new software and digital tools, improving workflow efficiency and increasing public access to financial information. By maintaining
strong compliance practices, supporting departments in effective budget execution, and pursuing grant funding and alternative revenue sources, Finance will
continue to uphold the City’s fiscal stability while contributing to broader organizational innovation—reflected in the City’s recognition as the 2026 Tyler Excellence Award Winner in Performance & Innovation – Digital Services.
Objectives:
City of Lake City Fiscal Year Budget
75
General Fund
Finance
73
Deliver clear, reliable financial information to City Council, management, and the public to support strong, well-informed decision-making across all levels of
government.
Strengthen internal controls and streamline core financial processes—including accounts payable, receivable, payroll, and purchasing—to improve accuracy,
efficiency, and accountability.
Work closely with City departments throughout the budget cycle to help them plan, manage, and optimize the use of available funds in alignment with strate-
gic priorities.
Actively seek grant opportunities and alternative revenue sources that can help advance City projects while reducing the financial burden on local taxpayers.
Expand the use of modern financial software and digital tools to enhance transparency, improve data accuracy, and increase efficiency across all financial oper-
ations.
The department oversees the timely and accurate processing of all City
disbursements through its Accounts Payable division, ensuring vendor
payments are made in accordance with contracts and procurement policies.
The Accounts Receivable function is responsible for billing, tracking, and
collecting revenues owed to the City, including utility billing, permits, fines,
and various service charges. Both functions utilize modern accounting systems
that support automation, reduce error, and improve cash flow tracking.
Payroll Administration
Managing the City’s payroll system is another essential duty of the Finance
Department. Payroll services encompass processing biweekly payrolls, maintaining employee compensation records, managing tax withholdings, and
ensuring compliance with federal and state labor laws. The department
collaborates closely with Human Resources to support employee benefits
administration and year-end reporting such as W-2s and 1099s.
Grant Management
The Finance Department of the City of Lake City serves as a cornerstone of
fiscal stewardship, accountability, and transparency. Its primary mission is to
ensure the responsible management of public funds in support of the City’s
strategic objectives and operational needs. Through a combination of rigorous
financial controls, modern technology, and professional expertise, the department supports all municipal functions with integrity and efficiency.
Budgeting and Financial Reporting
The Finance Department plays a central role in the development and administration of the City’s annual budget. Working in collaboration with all departments, the team prepares a balanced budget aligned with City priorities and
available resources. Comprehensive financial reporting is maintained
throughout the year, including monthly budget-to-actual reviews, quarterly
reports to leadership, and the preparation of the Annual Comprehensive
Financial Report (ACFR), which complies with Governmental Accounting Standards Board (GASB) requirements. Transparency and accessibility of financial
information remain a core focus to build trust with residents and stakeholders.
Accounts Payable and Accounts Receivable
The City benefits from numerous federal, state, and local grants to support
critical infrastructure, community development, and public safety programs.
The Finance Department administers a centralized Grant Management
Program, ensuring all grant funds are tracked, drawn down timely, and
expended according to program guidelines. Staff are responsible for grant
accounting, reimbursement requests, compliance reporting, and audit readiness. This coordinated approach helps maximize available funding while
reducing risks of noncompliance.
Internal Controls and Audit
The Finance Department maintains a strong internal control environment to
safeguard public assets and support operational integrity. Procedures are
routinely reviewed and updated to mitigate risks of fraud, waste, or mismanagement. The department also coordinates the City’s annual external audit
and implements recommendations to continually enhance financial practices.
Through its commitment to excellence and fiscal responsibility, the Finance
Department ensures fiscal responsibility and supports the City’s transparency
and growth and remains committed to serving residents with integrity and
efficiency.
76
City of Lake City Fiscal Year Budget
74
General Fund
Finance
Department Expenditures
Operating Expenses
$49,570
6.3%
Personnel Services
$733,206
93.7%
City of Lake City Fiscal Year Budget
77
General Fund
Finance
75
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.06.513-010.12 Salary
439,075
464,240
369,489
483,945
19,705
4.2%
001.06.513-010.21 FICA
32,140
35,514
26,973
37,022
1,508
4.2%
001.06.513-010.22 Retirement Contributions
88,780
93,356
79,243
103,979
10,623
11.4%
001.06.513-010.23 Life, Health & Disability
59,885
90,164
56,911
107,727
17,563
19.5%
001.06.513-010.24 Workers Compensation
991
604
419
533
(71)
(11.8)%
620,870
683,878
533,036
733,206
49,328
7.2%
001.06.513-030.31 Professional Services
3,784
8,000
2,500
5,000
(3,000)
(37.5)%
001.06.513-030.40 Travel
17,119
19,850
14,447
11,600
(8,250)
(41.6)%
001.06.513-030.41 Communication Services
1,062
2,000
984
2,000
0
—%
001.06.513-030.42 Postage
2,223
2,500
1,693
2,500
0
—%
001.06.513-030.44 Rental & Leases
2,997
3,200
2,434
3,750
550
17.2%
001.06.513-030.46 Repair & Maintenance
1,726
3,375
2,644
4,500
1,125
33.3%
001.06.513-030.51 Office Supplies
3,532
6,000
3,412
6,000
0
—%
001.06.513-030.52 Operating Supplies
7,622
14,900
12,304
7,300
(7,600)
(51.0)%
001.06.513-030.54 Books, Subscription & Membership
640
1,270
1,361
1,470
200
15.7%
001.06.513-030.55 Training
4,862
9,400
7,821
5,450
(3,950)
(42.0)%
Operating Expenses Total
45,568
70,495
49,600
49,570
(20,925)
(29.7)%
Total
666,438
754,373
582,636
782,776
28,403
3.8%
Personnel Services
Personnel Services Total
Operating Expenses
78
City of Lake City Fiscal Year Budget
76
General Fund
Finance
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.06.513-030.31
Other Post Employment Benefits Study (OPEB)
5,000
Operating Expense Professional Services Total
5,000
Operating Expense Travel
001.06.513-030.40
FGFOA Conference
5,000
001.06.513-030.40
FGFOA One Day Seminars
1,000
001.06.513-030.40
GFOA Conference
5,600
Operating Expense Travel Total
11,600
Operating Expense Communication Services
001.06.513-030.41
Cell Phone - AT&T Mobility
1,000
001.06.513-030.41
iPad Service - AT&T Mobility
1,000
Operating Expense Communication Services Total
2,000
Operating Expense Postage
001.06.513-030.42
Postage
2,500
Operating Expense Postage Total
2,500
Operating Expense Rental & Leases
001.06.513-030.44
Konica Copier Lease
3,750
Operating Expense Rental & Leases Total
3,750
Operating Expense Repair & Maintenance
001.06.513-030.46
Fixed Asset Software Maintenance
3,000
001.06.513-030.46
Miscellaneous repairs
1,500
Operating Expense Repair & Maintenance Total
4,500
Operating Expense Office Supplies
001.06.513-030.51
Budget Books & Supplies
1,000
001.06.513-030.51
Check Stock & Ink
500
001.06.513-030.51
Office Supplies
4,500
Operating Expense Office Supplies Total
6,000
Operating Expense Operating Supplies
001.06.513-030.52
Computer Monitors & Mounts
1,600
001.06.513-030.52
Miscellaneous Operating Supplies
2,000
001.06.513-030.52
Office Chairs
700
001.06.513-030.52
Office Desk
2,000
City of Lake City Fiscal Year Budget
79
General Fund
Finance
77
Expenditure Detail
FY 2027
001.06.513-030.52
Printer supplies
1,000
Operating Expense Operating Supplies Total
7,300
Operating Expense Books, Subscription & Membership
001.06.513-030.54
FGFOA Membership Dues
300
001.06.513-030.54
GFOA Membership Dues
600
001.06.513-030.54
North Florida FGFOA Dues
100
001.06.513-030.54
Notary Renewal
400
001.06.513-030.54
Women In Public Finance
70
Operating Expense Books, Subscription & Membership Total
1,470
Operating Expense Training
001.06.513-030.55
FGFOA Conference
1,350
001.06.513-030.55
GFOA Conference
1,100
001.06.513-030.55
Staff Training
3,000
Operating Expense Training Total
5,450
Total
49,570
Department Positions
Account
Position
FY 2026
FY 2027
Accountant
0
1
Accounting Clerk
1
0
Assistant Finance Director
1
1
Director of Finance
1
1
Grants Program Specialist
1
1
Senior Accountant
2
2
6
6
Finance
001.06.513
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
80
City of Lake City Fiscal Year Budget
78
General Fund
Information Technology
Information Technology
Jason Dumas, Director of Technologies
Accomplishments:
The fiber network was audited, and speeds were adjusted while reducing fees by approximately $77,000. We managed and coordinated the installation of fiber to
NFMIP to improve resilience. We set up WiFi monitoring while nearly completing the Citywide Enterprise WiFi. Server and communication rooms' wiring cleanup
and mapping are completed. The Microsoft 365 migration is finished, with Exchange decommissioned. The phone system has been upgraded from analog to
digital lines. We added additional network monitoring. Implemented the first phase of a city wide asset management system.
Goals: This year, the Information Technology department is focused on maximizing the use of existing technologies across departments. Improving how we use
existing products will help us better gauge future needs while keeping costs manageable.
Objectives:
Expand the City’s asset management system and modernize document management..
Standardize employee email signatures for consistent Citywide identification.
Complete Citywide wiring cleanup, WiFi installation, and infrastructure reconfiguration.
Implement physical security upgrades and finish server and RMM conversions.
Strengthen cybersecurity awareness and deploy AI tools with monitored, policy-aligned usage.
City of Lake City Fiscal Year Budget
81
General Fund
Information Technology
79
IT Overview:
IT support is essential for maintaining the efficiency and security of local
government and public safety operations. The Information Technology
Department serves as the technological backbone, ensuring that municipal
services and emergency response systems function seamlessly.
Our dedicated team of IT personnel works continuously to support critical
government and public safety functions, from managing network security to
troubleshooting hardware and software issues.
Cybersecurity remains a top priority. As cyber threats grow more sophisticated,
we implement rigorous security measures to protect sensitive government
data and safeguard the privacy of residents. Through proactive monitoring,
regular system updates, and incident response planning, we ensure that
digital assets remain secure and resilient against potential breaches.
Additionally, we provide technical assistance to government employees, offer
training on new software, and maintain public-facing digital platforms. By
collaboration and leveraging technology, the Information Technology Department strengthens local government and public safety operations—ensuring
that technology serves as a tool for efficiency, security, and progress.
Incident Management System
82
City of Lake City Fiscal Year Budget
80
General Fund
Information Technology
Department Expenditures
Personnel Services
$539,504
23.2%
Capital Expenses
$715,000
30.8%
Operating Expenses
$1,069,310
46.0%
City of Lake City Fiscal Year Budget
83
General Fund
Information Technology
81
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.07.513-010.12 Salary
305,482
327,764
251,581
353,906
26,142
8.0%
001.07.513-010.14 Overtime
6,362
12,500
2,724
12,500
0
—%
001.07.513-010.21 FICA
22,585
26,034
18,199
28,033
1,999
7.7%
001.07.513-010.22 Retirement Contributions
42,517
45,534
34,665
62,230
16,696
36.7%
001.07.513-010.23 Life, Health & Disability
50,431
59,876
51,017
79,473
19,597
32.7%
001.07.513-010.24 Workers Compensation
1,162
703
2,225
3,362
2,659
378.2%
428,538
472,411
360,413
539,504
67,093
14.2%
001.07.513-030.31 Professional Services
0
10,000
4,825
10,000
0
—%
001.07.513-030.34 Contractual Services
0
1,200
669
5,200
4,000
333.3%
001.07.513-030.40 Travel
3,098
14,750
7,647
15,000
250
1.7%
001.07.513-030.41 Communication Services
29,932
36,420
28,091
35,330
(1,090)
(3.0)%
001.07.513-030.43 Utility Services
6,913
5,700
5,353
11,650
5,950
104.4%
001.07.513-030.44 Rental & Leases
14,061
0
5,505
14,471
14,471
100.0%
001.07.513-030.46 Repair & Maintenance
379,615
568,860
501,026
730,109
161,249
28.3%
001.07.513-030.49 Other Current Charges
157,276
251,200
138,914
146,200
(105,000)
(41.8)%
001.07.513-030.51 Office Supplies
1,429
1,500
165
1,500
0
—%
001.07.513-030.52 Operating Supplies
99,275
103,200
71,475
63,200
(40,000)
(38.8)%
001.07.513-030.54 Books, Subscription & Membership
1,565
2,300
1,199
2,300
0
—%
001.07.513-030.55 Training
6,647
33,050
9,264
34,350
1,300
3.9%
699,813
1,028,180
774,135
1,069,310
41,130
4.0%
0
27,000
0
27,000
0
—%
103,209
189,500
13,180
688,000
498,500
263.1%
Capital Expenses Total
103,209
216,500
13,180
715,000
498,500
230.3%
Total
1,231,560
1,717,091
1,147,728
2,323,814
606,723
35.3%
Personnel Services
Personnel Services Total
Operating Expenses
Operating Expenses Total
Capital Expenses
001.07.513-060.62 Building
001.07.513-060.64 Machinery & Equipment
84
City of Lake City Fiscal Year Budget
82
General Fund
Information Technology
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.07.513-030.31
Professional Services
10,000
Operating Expense Professional Services Total
10,000
Operating Expense Contractual Services
001.07.513-030.34
Cleaning Services
4,000
001.07.513-030.34
MCA Camera Licenses
1,200
Operating Expense Contractual Services Total
5,200
Operating Expense Travel
001.07.513-030.40
FLGISA
3,000
001.07.513-030.40
Hurricane Conference
1,000
001.07.513-030.40
OnBase
4,000
001.07.513-030.40
RSA Conference
2,500
001.07.513-030.40
Travel
4,500
Operating Expense Travel Total
15,000
Operating Expense Communication Services
001.07.513-030.41
AT&T Mobility
3,180
001.07.513-030.41
Comcast
2,350
001.07.513-030.41
Granite
3,000
001.07.513-030.41
Smarsh Text Message Archiving
15,000
001.07.513-030.41
Verizon
9,300
001.07.513-030.41
Zoom
2,500
Operating Expense Communication Services Total
35,330
Operating Expense Utility Services
001.07.513-030.43
Florida Power & Light
8,400
001.07.513-030.43
Gas
1,000
001.07.513-030.43
Water Sewer Utility
2,250
Operating Expense Utility Services Total
11,650
Operating Expense Rental & Leases
001.07.513-030.44
Konica
1,200
001.07.513-030.44
Lease Vehicles
13,271
Operating Expense Rental & Leases Total
14,471
Operating Expense Repair & Maintenance
001.07.513-030.46
Adobe Licensing
10,000
001.07.513-030.46
Annual Pest Control
500
City of Lake City Fiscal Year Budget
85
General Fund
Information Technology
83
Expenditure Detail
FY 2027
001.07.513-030.46
APC Battery Backup Monitoring
1,600
001.07.513-030.46
AVI - SPL Council Chambers Maintenance
1,849
001.07.513-030.46
Barracuda
10,000
001.07.513-030.46
BitDefender MDR Plus
4,000
001.07.513-030.46
Commercial Interactive Monitoring
2,200
001.07.513-030.46
DocuSign
5,000
001.07.513-030.46
Dubber - Phone Recordings
1,200
001.07.513-030.46
Duo - MFA
23,000
001.07.513-030.46
Enterprise
160
001.07.513-030.46
FHP/PD Tower Maintenance
11,000
001.07.513-030.46
Fire Extinguisher Maintenance
200
001.07.513-030.46
Generator Maintenance
1,500
001.07.513-030.46
Grammarly
18,000
001.07.513-030.46
HVAC Maintenance Contract
2,700
001.07.513-030.46
Imazing
120
001.07.513-030.46
IT Building Maintenance
10,000
001.07.513-030.46
Kantech Door Access Control Maintenance
5,000
001.07.513-030.46
Keeper Passwords & Security
19,000
001.07.513-030.46
Lepide
23,000
001.07.513-030.46
Managed Security
173,000
001.07.513-030.46
Microsoft 365 Licensing
82,000
001.07.513-030.46
Networking Security Monitoring
55,000
001.07.513-030.46
NinjaOne Remote Support
7,300
001.07.513-030.46
OnBase Maintenance
16,500
001.07.513-030.46
PDQ Software
4,000
001.07.513-030.46
PRTG Monitoring
2,200
001.07.513-030.46
SESAC Hold Music Licensing Renewal
700
001.07.513-030.46
Solarwinds Helpdesk Renewal
8,000
001.07.513-030.46
SpecOps
15,000
001.07.513-030.46
SQL Licensing
20,000
001.07.513-030.46
Threatlocker
22,000
001.07.513-030.46
Truck and Equipment
7,000
001.07.513-030.46
Ubiquiti - Cloud Controller - UISP
600
001.07.513-030.46
Ubiquiti - Cloud Hosting
600
001.07.513-030.46
User Security Monitoring
12,000
001.07.513-030.46
Veeam - City/PD - Cloud Backups
17,000
001.07.513-030.46
Veeam - City/PD - Server - Appliance
20,000
001.07.513-030.46
VM Ware City/PD
91,000
86
City of Lake City Fiscal Year Budget
84
General Fund
Information Technology
Expenditure Detail
FY 2027
001.07.513-030.46
Webex Licensing Renewal
23,000
001.07.513-030.46
Windows Server Licensing
3,000
001.07.513-030.46
WSUS Automated Licensing
180
Operating Expense Repair & Maintenance Total
730,109
Operating Expense Other Current Charges
001.07.513-030.49
Cloud Backup - Servers
100,000
001.07.513-030.49
Cloud Services
5,000
001.07.513-030.49
Municode Hosting & Maintenance
20,000
001.07.513-030.49
SSL Certificates for Websites
1,200
001.07.513-030.49
Support Block
20,000
Operating Expense Other Current Charges Total
146,200
Operating Expense Office Supplies
001.07.513-030.51
Misc. Office Supplies
1,500
Operating Expense Office Supplies Total
1,500
Operating Expense Operating Supplies
001.07.513-030.52
Badge Printer License
700
001.07.513-030.52
Desk Phones
5,000
001.07.513-030.52
Hard Drives
1,000
001.07.513-030.52
ID Badges
600
001.07.513-030.52
Key FOBs
600
001.07.513-030.52
Laptops
3,500
001.07.513-030.52
LCD Monitors
3,500
001.07.513-030.52
Misc. Supplies
5,000
001.07.513-030.52
Office Furniture
5,000
001.07.513-030.52
Printer Supplies
300
001.07.513-030.52
Switches - Replacements
20,000
001.07.513-030.52
Truck Roll N Lock Cover
3,000
001.07.513-030.52
UPS Batteries
10,000
001.07.513-030.52
Vehicle Fuel
5,000
Operating Expense Operating Supplies Total
63,200
Operating Expense Books, Subscription & Membership
001.07.513-030.54
Amazon Subscription
1,300
001.07.513-030.54
FLGISA
1,000
Operating Expense Books, Subscription & Membership Total
City of Lake City Fiscal Year Budget
2,300
87
General Fund
Information Technology
85
Expenditure Detail
FY 2027
Operating Expense Training
001.07.513-030.55
CJIS Training
4,000
001.07.513-030.55
FLGISA Annual Conference
2,500
001.07.513-030.55
Hurricane Conference
350
001.07.513-030.55
INE Cybersecurity Platform
4,000
001.07.513-030.55
Onbase
5,000
001.07.513-030.55
Professional Development
16,000
001.07.513-030.55
RSA
2,500
Operating Expense Training Total
34,350
Capital Outlay Building
001.07.513-060.62
Replacement Windows
27,000
Capital Outlay Building Total
27,000
Capital Outlay Machinery & Equipment
001.07.513-060.64
Cloud Backup Solution
14,000
001.07.513-060.64
Gate Controller
12,000
001.07.513-060.64
IT Generator
62,000
001.07.513-060.64
Nutanix Cluster - City/PD
600,000
Capital Outlay Machinery & Equipment Total
688,000
Total
1,784,310
Department Positions
Account
Position
FY 2026
FY 2027
Director of Technologies
1
1
IT Help Desk Tech
2
0
IT Application Specialist
0
1
IT System Specialisdt
0
1
Security Administrator
1
1
System Administrator
1
1
5
5
Information Technology
001.07.513
Total
88
City of Lake City Fiscal Year Budget
General Fund
Information Technology
86
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Information Technology
1
2020
FORD F-150
8,677
$50,000.00
2
2019
FORD F-150 PU
44,000
$50,000.00
3
2026
CHEVY TAHOE
0
$63,460.00
Grand Total
City of Lake City Fiscal Year Budget
52,677
89
General Fund
Procurement
87
Procurement
Brenda Karr, Procurement Director
Accomplishments:
The Procurement Department advanced its operational effectiveness this year by strengthening strategic relationships with key vendors and broadening the City’s
supplier network. These efforts reduced procurement risk, improved supply-chain resilience, and supported fair, competitive purchasing practices consistent with
municipal procurement policies. The department also oversaw all post-solicitation phases of major projects—from contract execution and vendor coordination to
milestone tracking and performance evaluation—ensuring that goods and services were delivered in a timely, compliant, and cost-effective manner. Additionally, the implementation of a centralized warehouse system significantly improved inventory control and streamlined material management across the organization, enhancing efficiency and supporting more consistent service delivery citywide.
Goals:
The Procurement Department will focus on reestablishing full-time warehouse operations to strengthen organizational support and improve material availability.
Efforts will center on increasing the value of procurement activities through competitive bidding, reducing costs and improving efficiency by expanding bulkpurchase strategies, and modernizing inventory management with barcode technology. Maintaining reliable stock levels for critical materials remains a priority,
ensuring departments have the resources needed to operate effectively and without interruption.
Objectives:
Fully staff and reopen the warehouse with consistent operating hours, implementing standardized receiving, stocking, and issuing procedures.
Increase the number of competitive solicitations for high-volume and high-cost materials to improve pricing and transparency.
Identify high-usage items suitable for bulk purchasing and establish annual agreements to reduce costs.
Implement a barcode-scannable inventory system, including staff training and integration with inventory software.
Establish par levels and reorder points for essential materials to maintain reliable stock availability.
90
City of Lake City Fiscal Year Budget
88
General Fund
Procurement
Procurement Overview:
At the City of Lake City, procurement is more than a process-it's a commitment
to responsibly managing public resources while delivering vital services to our
community. Every purchase, from office supplies to major infrastructure projects, starts with thoughtful planning and collaboration across departments to
assess needs, align with budget priorities, and support the City's long-term
goals. Through transparent and competitive bidding, whether via Invitations
to Bid, Requests for Proposals, or Requests for Qualifications, we ensure fairness for vendors, compliance with Florida procurement laws, and the best
possible value for Lake City taxpayers.
Once contracts are awarded, our procurement team takes a hands-on role in
guiding the process to completion. We work closely with vendors to make sure
deliverables meet expectations and timelines, while coordinating with
finance to ensure payments are timely and budget aligned. Our focus on
compliance, ethics, and documentation safeguards the city against risk,
supports transparency, and prepares us for internal and external audits. By
carefully managing contracts and upholding high standards, we help departments serve our residents efficiently and effectively.
City of Lake City Fiscal Year Budget
Equity and local economic development are also core to Lake City's procurement mission. We actively seek opportunities to include local, small, and
minority-owned businesses in our contracting process and strive to make our
procurement system accessible and clear. Procurement is a key part of how
Lake City grows with integrity, ensuring every dollar spent strengthens our
infrastructure, empowers local vendors, and enhances the quality of life for
the people who call our city home. Through diligent stewardship, we uphold
the public trust and help move Lake City forward.
91
General Fund
Procurement
89
Department Expenditures
Operating Expenses
$49,847
14.0%
Personnel Services
$304,977
86.0%
92
City of Lake City Fiscal Year Budget
90
General Fund
Procurement
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.08.513-010.12 Salary
159,219
221,668
128,531
197,002
(24,666)
(11.1)%
001.08.513-010.21 FICA
11,935
16,958
9,636
15,071
(1,887)
(11.1)%
001.08.513-010.22 Retirement Contributions
24,982
33,145
24,158
35,596
2,451
7.4%
001.08.513-010.23 Life, Health & Disability
13,006
40,437
9,666
57,091
16,654
41.2%
001.08.513-010.24 Workers Compensation
359
288
321
217
(71)
(24.7)%
209,502
312,496
172,313
304,977
(7,519)
(2.4)%
001.08.513-030.40 Travel
5,807
10,100
5,172
8,300
(1,800)
(17.8)%
001.08.513-030.41 Communication Services
1,632
2,184
1,257
4,731
2,547
116.6%
11
100
11
100
0
—%
001.08.513-030.43 Utility Services
1,717
1,900
1,303
2,150
250
13.2%
001.08.513-030.44 Rental & Leases
4,586
7,212
1,655
1,908
(5,304)
(73.5)%
001.08.513-030.46 Repair & Maintenance
4,291
2,000
1,334
2,000
0
—%
001.08.513-030.47 Printing & Binding
0
489
65
550
61
12.5%
001.08.513-030.49 Other Current Charges
15
0
481
0
0
—%
001.08.513-030.51 Office Supplies
1,901
1,100
706
1,300
200
18.2%
001.08.513-030.52 Operating Supplies
15,282
34,612
31,730
22,643
(11,969)
(34.6)%
001.08.513-030.54 Books, Subscription & Membership
2,488
2,075
1,294
1,150
(925)
(44.6)%
001.08.513-030.55 Training
3,589
7,435
5,644
5,015
(2,420)
(32.5)%
Operating Expenses Total
41,318
69,207
50,652
49,847
(19,360)
(28.0)%
Total
250,820
381,703
222,965
354,824
(26,879)
(7.0)%
Personnel Services
Personnel Services Total
Operating Expenses
001.08.513-030.42 Postage
City of Lake City Fiscal Year Budget
93
General Fund
Procurement
91
Expenditure Detail
FY 2027
Operating Expense Travel
001.08.513-030.40
FAPPO Conference
3,300
001.08.513-030.40
GFOA
2,500
001.08.513-030.40
NIGP Forum
2,500
Operating Expense Travel Total
8,300
Operating Expense Communication Services
001.08.513-030.41
AT&T Mobility
550
001.08.513-030.41
Comcast
1,253
001.08.513-030.41
Verizon
528
001.08.513-030.41
Wifi Warehouse
2,400
Operating Expense Communication Services Total
4,731
Operating Expense Postage
001.08.513-030.42
Postage
100
Operating Expense Postage Total
100
Operating Expense Utility Services
001.08.513-030.43
Florida Power & Light
750
001.08.513-030.43
Water Sewer Utility
1,400
Operating Expense Utility Services Total
2,150
Operating Expense Rental & Leases
001.08.513-030.44
Copier Lease - Konica
1,908
Operating Expense Rental & Leases Total
1,908
Operating Expense Repair & Maintenance
001.08.513-030.46
Repairs or Maintenance
2,000
Operating Expense Repair & Maintenance Total
2,000
Operating Expense Printing & Binding
001.08.513-030.47
Stationary
550
Operating Expense Printing & Binding Total
550
Operating Expense Office Supplies
001.08.513-030.51
Supplies
1,300
Operating Expense Office Supplies Total
1,300
Operating Expense Operating Supplies
001.08.513-030.52
COLC Shirts
400
001.08.513-030.52
Mini Split HVAC for Warehouse
4,000
94
City of Lake City Fiscal Year Budget
General Fund
Procurement
92
Expenditure Detail
FY 2027
001.08.513-030.52
Open Gov Contract Management
9,053
001.08.513-030.52
Operating Supplies
1,000
001.08.513-030.52
Procurenow (OpenGov) E-Procurement System
8,190
Operating Expense Operating Supplies Total
22,643
Operating Expense Books, Subscription & Membership
001.08.513-030.54
FAPPO Membership
550
001.08.513-030.54
NIGP Membership
375
001.08.513-030.54
North Florida Procurement
225
Operating Expense Books, Subscription & Membership Total
1,150
Operating Expense Training
001.08.513-030.55
FAPPO Conference
1,000
001.08.513-030.55
GFOA
1,200
001.08.513-030.55
NIGP Classes
1,200
001.08.513-030.55
NIGP Forum
1,045
001.08.513-030.55
UPPCC Certification
570
Operating Expense Training Total
5,015
Total
49,847
Department Positions
Account
Position
FY 2026
FY 2027
Director of Procurement
1
1
Facilities Maintenance Tech
1
0
Procurement Analyst
1
0
Procurement Clerk
1
0
Procurement Contract Manager
0
1
Procurement Specialist
0
1
4
3
Procurement
001.08.513
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Procurement
1
Grand Total
City of Lake City Fiscal Year Budget
95
General Fund
Vehicle Maintenance
93
Vehicle Maintenance
Steve Brown, Executive Director of Utilities
Accomplishments:
Fleet mechanics perform in-house repair services whenever feasible in the event of malfunctions or breakdowns. For repairs that require external expertise, we
collaborate with trusted local vendors. We coordinate with city departments to provide onsite fueling service for our heavy equipment.
Goals:
Fleet mechanics perform in-house repairs whenever feasible to address equipment malfunctions or breakdowns, ensuring timely and cost-effective service. When
specialized repairs are required, the Department partners with trusted local vendors to maintain operational reliability. In coordination with City departments,
staff also provide onsite fueling services for heavy equipment to support uninterrupted field operations.
Objectives: Perform timely preventive maintenance and repairs to ensure all City vehicles and equipment remain safe, reliable, and operational.Maintain accurate
inventory levels to support uninterrupted departmental operations.Monitor vehicle usage, maintenance history, and lifecycle costs.
Fleet Overview:
The Fleet budget is designed to ensure the City of Lake City's municipal vehicles are safe, reliable, and operationally efficient. This includes routine preventative
maintenance, emergency repairs, parts replacement, fuel management, inspections, and compliance with state and federal regulations.
96
City of Lake City Fiscal Year Budget
94
General Fund
Vehicle Maintenance
City of Lake City Fiscal Year Budget
97
General Fund
Vehicle Maintenance
95
Department Expenditures
Capital Expenses
$36,000
8.1%
Operating Expenses
$57,163
12.9%
Personnel Services
$349,471
79.0%
98
City of Lake City Fiscal Year Budget
96
General Fund
Vehicle Maintenance
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.09.519-010.12 Salary
126,822
202,391
140,306
202,552
161
0.1%
001.09.519-010.14 Overtime
2,681
9,000
989
9,000
0
—%
001.09.519-010.21 FICA
8,892
16,212
9,868
16,234
22
0.1%
001.09.519-010.22 Retirement Contributions
14,901
24,640
20,896
31,068
6,428
26.1%
001.09.519-010.23 Life, Health & Disability
30,442
62,535
28,090
86,967
24,432
39.1%
001.09.519-010.24 Workers Compensation
3,915
3,730
2,444
3,650
(80)
(2.1)%
187,653
318,508
202,593
349,471
30,963
9.7%
4
10
5
10
0
—%
001.09.519-030.43 Utility Services
2,908
2,680
1,956
2,805
125
4.7%
001.09.519-030.44 Rental & Leases
16,311
16,091
13,088
16,091
0
—%
001.09.519-030.46 Repair & Maintenance
8,106
19,517
4,691
19,517
0
—%
001.09.519-030.51 Office Supplies
180
500
0
500
0
—%
001.09.519-030.52 Operating Supplies
13,582
20,375
6,902
16,740
(3,635)
(17.8)%
0
1,500
0
1,500
0
—%
41,091
60,673
26,641
57,163
(3,510)
(5.8)%
0
15,676
15,676
36,000
20,324
129.7%
Capital Expenses Total
0
15,676
15,676
36,000
20,324
129.7%
Total
228,744
394,857
244,909
442,634
47,777
12.1%
Personnel Services
Personnel Services Total
Operating Expenses
001.09.519-030.41 Communication Services
001.09.519-030.55 Training
Operating Expenses Total
Capital Expenses
001.09.519-060.64 Machinery & Equipment
City of Lake City Fiscal Year Budget
99
General Fund
Vehicle Maintenance
97
Expenditure Detail
FY 2027
Operating Expense Communication Services
001.09.519-030.41
Verizon
10
Operating Expense Communication Services Total
10
Operating Expense Utility Services
001.09.519-030.43
Florida Power & Light
1,805
001.09.519-030.43
Water Sewer Utility
1,000
Operating Expense Utility Services Total
2,805
Operating Expense Rental & Leases
001.09.519-030.44
Enterprise Lease Vehicles
13,691
001.09.519-030.44
Mats and Shop Towels
1,600
001.09.519-030.44
Uniforms
800
Operating Expense Rental & Leases Total
16,091
Operating Expense Repair & Maintenance
001.09.519-030.46
IWorq Software Maintenance
1,500
001.09.519-030.46
Maintenance Fee for Leased Vehicles
1,517
001.09.519-030.46
Repairs
5,000
001.09.519-030.46
Ring Power
10,000
001.09.519-030.46
Safety Kleen
1,500
Operating Expense Repair & Maintenance Total
19,517
Operating Expense Office Supplies
001.09.519-030.51
Office Supplies
500
Operating Expense Office Supplies Total
500
Operating Expense Operating Supplies
001.09.519-030.52
Filter Crusher
3,000
001.09.519-030.52
Fuel
4,800
001.09.519-030.52
Identifix Computer System
1,800
001.09.519-030.52
Stipend - Boots
180
001.09.519-030.52
Stipend- Pants
260
001.09.519-030.52
Supplies
1,700
001.09.519-030.52
Tools
5,000
Operating Expense Operating Supplies Total
16,740
Operating Expense Training
001.09.519-030.55
Training Classes
1,500
Operating Expense Training Total
1,500
100
City of Lake City Fiscal Year Budget
General Fund
Vehicle Maintenance
98
Expenditure Detail
FY 2027
Capital Outlay Machinery & Equipment
001.09.519-060.64
Certified Hydraulics Inc replacement
30,000
001.09.519-060.64
ice machine
6,000
Capital Outlay Machinery & Equipment Total
36,000
Total
93,163
Department Positions
Account
Position
FY 2026
FY 2027
Admin Assistant
1
1
Mechanic I & II
2
2
Service Technician
1
1
4
4
Vehicle Maintenance
001.09.519
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Vehicle Maintenance
1
2020
CHEVY SILVERADO 2500
21,666
$60,000.00
2
2016
FORD F-350
32,009
$60,000.00
Grand Total
City of Lake City Fiscal Year Budget
53,675
101
General Fund
General Building
99
General Building
The General Building Department provides critical financial support for the planning, construction, renovation, and maintenance of municipal facilities that serve
the community’s daily needs. Through this department, the city ensures that its public infrastructure remains safe, functional, and responsive to future growth.
The General Building Department represents the city’s commitment to investing in long-term assets that improve the quality of life, support public safety, and
sustain economic vitality. Regular updates on department activities will be made available to ensure transparency and foster civic engagement.
Department Expenditures
Operating Expenses
$253,096
38.9%
Capital Expenses
$397,019
61.1%
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.10.519-030.31 Professional Services
155,516
25,000
26,700
30,000
5,000
20.0%
001.10.519-030.34 Contractual Services
41,751
49,712
53,652
98,501
48,789
98.1%
001.10.519-030.41 Communication Services
13,264
13,784
28,039
15,110
1,326
9.6%
001.10.519-030.43 Utility Services
45,555
26,360
34,413
46,250
19,890
75.5%
Operating Expenses
102
City of Lake City Fiscal Year Budget
100
General Fund
General Building
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.10.519-030.46 Repair & Maintenance
115,468
131,585
58,013
52,250
(79,335)
(60.3)%
001.10.519-030.52 Operating Supplies
19,250
13,948
10,418
10,800
(3,148)
(22.6)%
110
185
0
185
0
—%
390,915
260,574
211,236
253,096
(7,478)
(2.9)%
0
250,000
498,863
281,874
31,874
12.7%
001.10.519-060.63 Infrastructure
7,618
20,000
0
20,000
0
—%
001.10.519-060.64 Machinery & Equipment
87,952
86,145
101,538
95,145
9,000
10.4%
Capital Expenses Total
95,570
356,145
600,400
397,019
40,874
11.5%
Total
486,485
616,719
811,636
650,115
33,396
5.4%
001.10.519-030.54 Books, Subscription & Membership
Operating Expenses Total
Capital Expenses
001.10.519-060.62 Building
City of Lake City Fiscal Year Budget
103
General Fund
General Building
101
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.10.519-030.31
Land Survey
10,000
001.10.519-030.31
Professional Services
20,000
Operating Expense Professional Services Total
30,000
Operating Expense Contractual Services
001.10.519-030.34
City Hall Elevator Inspections
4,200
001.10.519-030.34
City Hall HVAC Quarterly Maintenance
4,200
001.10.519-030.34
Janitorial Services
24,100
001.10.519-030.34
MCA Camera Licenses
11,000
001.10.519-030.34
New World Software Maintenance
51,681
001.10.519-030.34
Pest Control
1,400
001.10.519-030.34
Postage Machine
1,920
Operating Expense Contractual Services Total
98,501
Operating Expense Communication Services
001.10.519-030.41
Comcast
5,400
001.10.519-030.41
Comcast Business
3,710
001.10.519-030.41
Dept of Management Services
6,000
Operating Expense Communication Services Total
15,110
Operating Expense Utility Services
001.10.519-030.43
FPL - City Hall
34,000
001.10.519-030.43
Water Sewer - City Hall
12,250
Operating Expense Utility Services Total
46,250
Operating Expense Repair & Maintenance
001.10.519-030.46
Air Conditioning Repairs
15,000
001.10.519-030.46
Backflow Inspections
2,500
001.10.519-030.46
Building Repairs
25,000
001.10.519-030.46
City Hall Annual Fire Sprinkler Service
600
001.10.519-030.46
Elevator Repairs
5,500
001.10.519-030.46
Fire Extinguisher Annual Service City Hall
1,200
001.10.519-030.46
Fire Extinguisher Five Points
450
001.10.519-030.46
Security Safe Monitoring & Maintenance
2,000
Operating Expense Repair & Maintenance Total
52,250
Operating Expense Operating Supplies
001.10.519-030.52
Camera Addition
1,000
104
City of Lake City Fiscal Year Budget
102
General Fund
General Building
Expenditure Detail
FY 2027
001.10.519-030.52
Cleaning & Stockroom Supplies
4,300
001.10.519-030.52
Miscellaneous Supplies
1,200
001.10.519-030.52
Water Cooler Refills
300
001.10.519-030.52
Wi-Fi Access Point
4,000
Operating Expense Operating Supplies Total
10,800
Operating Expense Books, Subscription & Membership
001.10.519-030.54
City Hall Elevator License Renewal
75
001.10.519-030.54
Sam's Club Membership Renewal
110
Operating Expense Books, Subscription & Membership Total
185
Capital Outlay Building
001.10.519-060.62
Brick Repairs Five Points
5,000
001.10.519-060.62
Flooring for Five Points
66,533
001.10.519-060.62
HVAC Replacement Five Points
140,000
001.10.519-060.62
Painting Five Points
33,341
001.10.519-060.62
Roof Repairs Five Points
20,000
001.10.519-060.62
Tiles and Fan Replacement Five Points
17,000
Capital Outlay Building Total
281,874
Capital Outlay Infrastructure
001.10.519-060.63
Dog Park
20,000
Capital Outlay Infrastructure Total
20,000
Capital Outlay Machinery & Equipment
001.10.519-060.64
AC Unit Replacement City Hall Unit 1&2
24,000
001.10.519-060.64
Camera Additions City Hall
29,145
001.10.519-060.64
Monitor/Screen Council Chambers
10,000
001.10.519-060.64
Wireless Mics - Council Chambers
32,000
Capital Outlay Machinery & Equipment Total
95,145
Total
650,115
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
City of Lake City Fiscal Year Budget
105
General Fund
Police
103
Police
Gerald Butler, Chief of Police
Mission & Accomplishments:
The Lake City Police Department is dedicated to protecting lives and property while upholding the constitutional rights of all people and to building community
partnerships with integrity, excellence, and professionalism in providing the highest level of service to our citizens. The Department’s enforcement strategies
include the continued utilization of the gunshot detection system. This system has contributed to significantly reducing the number of gunshot incidents. The
Department will continue to maintain pressure on offenders while at the same time enhancing operations to reduce gun violence. Issuing Rapid ID units. A mobile
biometric fingerprint system that enables officers to instantly identify individuals in the field. Formation of LCPD SWAT Team and partnering with CCSO SWAT
team.
Goals:
Continued reduction in violent/gun-related crimes through proactive policing.
Improve crime fighting efforts through officer training and community engagement
Improve technology as a tool for success
Creation of an LCPD Drone Team through grant funding
Objective:
Continued reduction in gun-related violence by use of the Gunshot Detection System.
Identification and apprehension of individuals involved in sale of illegal drugs.
Reduce traffic crashes through proactive enforcement.
Targeting of on-line child predators through our ICAC (Internet Crimes Against Children) team.
106
City of Lake City Fiscal Year Budget
104
General Fund
Police
Police Overview:
The Lake City Police Department works diligently to find ways to maintain a
high level of public safety services for a growing city population. Our community’s transient population (visitors and commuters traveling to town for
work) directly contributes to the level of traffic and criminal activity. Two
major Interstate Highways (I-10 & I-75) intersect in Lake City, along with
several major north/south, and east/west state roads, creating a significant
impact on the calls for service answered by the Department. Citizens living in,
or visiting, Lake City see firsthand the impact of the additional vehicles and
traffic. Citizens’ perspectives on crime are largely influenced by what happens
in their immediate neighborhood and areas in which they work.
Officer handing out food at the Farm Share
Farm Share
The key to successful property-related crime control is community partnerships that help inform residents and businesses about how to protect their
property, and building active crime prevention programs. The Department
utilizes several outreach programs to involve the citizens in these community
partnerships, including “Coffee with a Cop,” and The Citizens Police Academy.
Quarterly “Breakfast with the Chief” meetings help bring citizens together
with the Department to directly discuss issues of concern to the community,
and the Citizens Police Academy educates the public about law enforcement
programs and initiatives.
Shop with a Cop
The Department’s enforcement strategies included the implementation of a
gunshot detection system being installed throughout the city. This system
detects gunshots, triangulates the location and alerts officers via an application installed on their city-issued cell phones. This system is helping to significantly reduce the number of gunshot incidents and firearm related crimes. The
Department will continue to maintain the pressure on offenders while at the
same time enhancing operations to reduce gun violence. This will be accomplished through active Directed Patrols and enhanced Community Oriented
Policing strategies and programs, along with early intervention programs and
aggressive investigation of criminal activity.
City of Lake City Fiscal Year Budget
107
General Fund
Police
105
• Continued identification and use of improved technologies as a tool for
success.
The following objectives will help move the Department toward accomplishing each of the stated goals:
Objective 1: Improve response time to calls for service.
Objective 2: Continue to reduce gun-related violence by expansion of the Flock
Gunshot Detection System.
Objective 3: Reduce traffic crashes through proactive enforcement
K9 Demonstration
There remains a significant difference between the City’s resident population
as of 12,329 as shown on the 2020 census, US Census as of 2023 estimated
12,602, and the “service” population for the Police Department, which is estimated by FDOT at 65,000 daily. Lake City is the only major urban community in
the surrounding area and has two major interstates intersecting the city
limits. The number of people who may potentially need public safety services
is far greater than the resident population.
As part of the strategic planning process, the Department identified three
goals, which will serve as the central focus for the Department’s Strategic
Plans:
• Improve crime fighting efforts through technology and traditional crime
fighting techniques.
• Increase Department staffing levels each year based on growth in the city.
108
City of Lake City Fiscal Year Budget
106
General Fund
Police
Department Expenditures
Capital Expenses
$375,485
4.0%
Operating Expenses
$1,885,547
19.9%
Personnel Services
$7,202,972
76.1%
City of Lake City Fiscal Year Budget
109
General Fund
Police
107
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.11.521-010.12 Salary
3,413,398
3,915,244
2,764,891
4,690,311
775,067
19.8%
001.11.521-010.14 Overtime
434,719
350,000
267,825
350,000
0
—%
001.11.521-010.15 Special Pay Incentive
21,235
18,598
18,931
19,379
781
4.2%
001.11.521-010.21 FICA
283,205
312,829
223,346
372,221
59,392
19.0%
001.11.521-010.22 Retirement Contributions
541,562
558,723
271,379
615,517
56,794
10.2%
001.11.521-010.23 Life, Health & Disability
632,552
839,146
518,298
1,028,861
189,715
22.6%
001.11.521-010.24 Workers Compensation
155,379
100,155
76,491
126,683
26,528
26.5%
5,482,051
6,094,695
4,141,161
7,202,972
1,108,277
18.2%
001.11.521-030.31 Professional Services
5,584
14,990
6,673
14,990
0
—%
001.11.521-030.34 Contractual Services
143,932
137,031
149,652
162,554
25,523
18.6%
001.11.521-030.40 Travel
22,644
16,875
18,723
16,875
0
—%
001.11.521-030.41 Communication Services
117,980
131,459
71,320
117,169
(14,290)
(10.9)%
001.11.521-030.42 Postage
1,087
1,000
616
1,000
0
—%
001.11.521-030.43 Utility Services
43,481
46,966
29,664
47,375
409
0.9%
001.11.521-030.44 Rental & Leases
328,439
611,020
369,502
611,020
0
—%
001.11.521-030.46 Repair & Maintenance
246,626
199,867
183,115
216,306
16,439
8.2%
001.11.521-030.47 Printing & Binding
390
1,000
13
1,000
0
—%
001.11.521-030.48 Promotional Activities
12,443
9,560
8,978
9,560
0
—%
001.11.521-030.49 Other Current Charges
243
29,900
32,704
39,900
10,000
33.4%
001.11.521-030.51 Office Supplies
5,607
8,000
6,262
8,000
0
—%
001.11.521-030.52 Operating Supplies
576,587
610,223
474,035
523,798
(86,425)
(14.2)%
001.11.521-030.54 Books, Subscription & Membership
29,906
33,945
32,486
35,075
1,130
3.3%
001.11.521-030.55 Training
26,279
80,925
26,332
80,925
0
—%
1,561,229
1,932,761
1,410,076
1,885,547
(47,214)
(2.4)%
161,355
314,750
183,952
375,485
60,735
19.3%
Capital Expenses Total
161,355
314,750
183,952
375,485
60,735
19.3%
Total
7,204,635
8,342,206
5,735,189
9,464,004
1,121,798
13.4%
Personnel Services
Personnel Services Total
Operating Expenses
Operating Expenses Total
Capital Expenses
001.11.521-060.64 Machinery & Equipment
110
City of Lake City Fiscal Year Budget
108
General Fund
Police
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.11.521-030.31
Accreditation
5,000
001.11.521-030.31
Mock Accreditation
5,000
001.11.521-030.31
Psychological Exams (Baseline ICAC New Hire)
4,000
001.11.521-030.31
Random Drug Testing
990
Operating Expense Professional Services Total
14,990
Operating Expense Contractual Services
001.11.521-030.34
Dispatch Services County (Year 3 of 8)
100,000
001.11.521-030.34
Generator Maintenance
4,025
001.11.521-030.34
Janitorial Services
25,500
001.11.521-030.34
New World Software Maintenance
32,579
001.11.521-030.34
Shredder Service
450
Operating Expense Contractual Services Total
162,554
Operating Expense Travel
001.11.521-030.40
Background Investigations
10,000
001.11.521-030.40
FAPIO
100
001.11.521-030.40
FL Crime Prevention
400
001.11.521-030.40
FL Police Chiefs (FPCA)
1,737
001.11.521-030.40
FLA-PAC
500
001.11.521-030.40
FLEPIOA Conference (annual)
350
001.11.521-030.40
FRMA Certification Trng-Records
1,500
001.11.521-030.40
IACP (Internatl Assoc Chiefs)
2,288
Operating Expense Travel Total
16,875
Operating Expense Communication Services
001.11.521-030.41
AT&T Mobility
42,720
001.11.521-030.41
Cellphone
960
001.11.521-030.41
Comcast
500
001.11.521-030.41
Comcast Business
46,324
001.11.521-030.41
Comcast Business - EOC Combined Dispatch
1,440
001.11.521-030.41
Department of Management Services
3,525
001.11.521-030.41
Verizon
21,700
Operating Expense Communication Services Total
117,169
Operating Expense Postage
001.11.521-030.42
City of Lake City Fiscal Year Budget
Postage
600
111
General Fund
Police
109
Expenditure Detail
FY 2027
001.11.521-030.42
UPS/FEDX Shipping
400
Operating Expense Postage Total
1,000
Operating Expense Utility Services
001.11.521-030.43
Florida Power & Light
42,000
001.11.521-030.43
Water Sewer Utility
5,375
Operating Expense Utility Services Total
47,375
Operating Expense Rental & Leases
001.11.521-030.44
Copier Rental (Administration)
3,000
001.11.521-030.44
Copier Rental (EOC)
1,490
001.11.521-030.44
Copier Rental (Investigations)
2,500
001.11.521-030.44
Copier Rental (Records)
1,375
001.11.521-030.44
Enterprise Lease Rental Vehicles
602,655
Operating Expense Rental & Leases Total
611,020
Operating Expense Repair & Maintenance
001.11.521-030.46
Adobe Cloud Subscription
1,000
001.11.521-030.46
Batteries Motorola and Watchguard
7,500
001.11.521-030.46
Building Maintenance/Repair
16,500
001.11.521-030.46
Caseguard Redaction Software 4 Licenses
18,200
001.11.521-030.46
Crossmatch Upgrade/Installation/Support (Livescan)
2,000
001.11.521-030.46
CTS Smart Cop Annual Maintenance
32,037
001.11.521-030.46
Domestic Backflow
75
001.11.521-030.46
Elevator License Renewal
38
001.11.521-030.46
Elevator Maintenance PD/FD
1,650
001.11.521-030.46
Eventide Voice Recorder (3way split w/FD, Airport)
8,500
001.11.521-030.46
FARO Zone Annual Maintenance
5,800
001.11.521-030.46
Fire Alarm Maintenance Inspection
375
001.11.521-030.46
Fire Extinguisher Service (Public Safety Building)
900
001.11.521-030.46
Fire Sprinkler Test/Maintenance
475
001.11.521-030.46
FM200 Fire Suppression Test/Maintenance
1,200
001.11.521-030.46
General Maintenance (Public Safety Building)
4,500
001.11.521-030.46
HID - Livescan
1,200
001.11.521-030.46
HID - Rapid ID
5,000
001.11.521-030.46
IAPRO Annual Maintenance
1,450
001.11.521-030.46
IT Repair Maintenance
5,000
001.11.521-030.46
Laser/Radar/Speedometer Calibration
6,000
001.11.521-030.46
Motorola Post Warranty Radio Plan Year 7 of 10 PD/FD
20,858
112
City of Lake City Fiscal Year Budget
110
General Fund
Police
Expenditure Detail
FY 2027
001.11.521-030.46
Pest Control
120
001.11.521-030.46
Power DMS (Annual)
11,353
001.11.521-030.46
Public Safety Building BDA PD/FD
2,000
001.11.521-030.46
Rise Vision Subscription
160
001.11.521-030.46
SDAir Cleaner: Evidence Rooms (Annual)
4,320
001.11.521-030.46
SmartCop Motorola GPS Interface
9,500
001.11.521-030.46
Subscriber Radio Access, 2/3 PD, 1/3 FD, (Columbia City
18,533
001.11.521-030.46
Trane Annual Maintenance
2,640
001.11.521-030.46
Vehicle Maintenance
20,000
001.11.521-030.46
Vehicle Towing
2,000
001.11.521-030.46
Virtra Annual Maintenance
3,600
001.11.521-030.46
Weatherbug Annual
1,822
Operating Expense Repair & Maintenance Total
216,306
Operating Expense Printing & Binding
001.11.521-030.47
Printing and Binding
1,000
Operating Expense Printing & Binding Total
1,000
Operating Expense Promotional Activities
001.11.521-030.48
Breakfast with the Chief (Quarterly)
1,200
001.11.521-030.48
CARC/Happy House Event
60
001.11.521-030.48
Citizens Police Academy
1,500
001.11.521-030.48
Community Events
500
001.11.521-030.48
Community Outreach (ad, event tickets, Promotional items)
2,000
001.11.521-030.48
Facebook Market Ads
100
001.11.521-030.48
Greater Lake City CDC Ad
100
001.11.521-030.48
Greater Lake City CDC Banquet
225
001.11.521-030.48
Hurricane Ad
375
001.11.521-030.48
National Night Out/Halloween Safety Bash
1,000
001.11.521-030.48
Recruiting/Crime Prevention Supplies
2,000
001.11.521-030.48
Swearing-In Ceremonies
500
Operating Expense Promotional Activities Total
9,560
Operating Expense Other Current Charges
001.11.521-030.49
Awards Banquet
2,400
001.11.521-030.49
Retirement Bonus
2,500
001.11.521-030.49
Summer Youth Program
35,000
Operating Expense Other Current Charges Total
City of Lake City Fiscal Year Budget
39,900
113
General Fund
Police
111
Expenditure Detail
FY 2027
Operating Expense Office Supplies
001.11.521-030.51
Copier Paper
1,500
001.11.521-030.51
Office Supplies
2,000
001.11.521-030.51
Thermal Paper (Patrol)
3,000
001.11.521-030.51
Toner Cartridges for Printers
1,500
Operating Expense Office Supplies Total
8,000
Operating Expense Operating Supplies
001.11.521-030.52
Ammunition, Firearms, Targets and Supplies
50,000
001.11.521-030.52
Axon Taser (Year 3 of 5)
4,805
001.11.521-030.52
Axon Taser 7 (qty 47) (Year 5 of 5)
32,594
001.11.521-030.52
Ballistic Vest (CIU, CID, SWAT)
1,500
001.11.521-030.52
Ballistic Vest with Carrier
40,000
001.11.521-030.52
Brother Thermal Printer
2,500
001.11.521-030.52
Carpet and Tile Cleaning
1,200
001.11.521-030.52
Cleaning Supplies
3,000
001.11.521-030.52
Clothing Allowance Support Bureau
5,000
001.11.521-030.52
Clothing Cleaning Allowance
30,000
001.11.521-030.52
Evidence - Lab Work
2,500
001.11.521-030.52
Evidence Supplies
4,500
001.11.521-030.52
Facelogic Program
999
001.11.521-030.52
Fuel for Generator
1,000
001.11.521-030.52
General Medical Supplies
5,000
001.11.521-030.52
Investigative Supplies
3,500
001.11.521-030.52
K-9 Officer (Canine)
15,000
001.11.521-030.52
K-9 Supplies and Services
7,500
001.11.521-030.52
Keys
500
001.11.521-030.52
Leads Online Program
4,442
001.11.521-030.52
Police Explorers Clothing
1,000
001.11.521-030.52
Police Explorers Operating Expenses
5,000
001.11.521-030.52
Power Inverters
3,000
001.11.521-030.52
Rise Vision - Digital Device
450
001.11.521-030.52
Smartcop Upgrades
3,000
001.11.521-030.52
Uniform Cleaning (Returned)
500
001.11.521-030.52
Uniforms and Accessories
15,000
001.11.521-030.52
Vehicle Fuel / Car Wash
250,000
001.11.521-030.52
Watchguard In Car/Bodycam Lease (2 of 5)
27,308
114
City of Lake City Fiscal Year Budget
112
General Fund
Police
Expenditure Detail
FY 2027
001.11.521-030.52
Wicking Polos
3,000
Operating Expense Operating Supplies Total
523,798
Operating Expense Books, Subscription & Membership
001.11.521-030.54
Coalition of Accreditation
300
001.11.521-030.54
Crime Prevention Thru Environmental Design (CPTED Dues)
160
001.11.521-030.54
Evidence Library
22,000
001.11.521-030.54
Florida Crime Handbooks (Traffic)
1,000
001.11.521-030.54
Florida Crime Prevention Association & Dues
75
001.11.521-030.54
Florida Police Accreditation Comm. (FLA-PAC)
175
001.11.521-030.54
Florida Police Chiefs Association (FPCA)
480
001.11.521-030.54
FRMA Membership Dues
270
001.11.521-030.54
Government in Sunshine Manuals
75
001.11.521-030.54
Gym Memberships
2,400
001.11.521-030.54
IACP Membership
150
001.11.521-030.54
Lake City Reporter (Annual)
100
001.11.521-030.54
PIO Dues
180
001.11.521-030.54
Redaction Software
2,000
001.11.521-030.54
ROCIC Membership
300
001.11.521-030.54
Rotary
900
001.11.521-030.54
Social Media Management Tool
360
001.11.521-030.54
Third Judicial Circuit Police Chiefs Association
150
001.11.521-030.54
Warrant Builder
1,000
001.11.521-030.54
Watchguard Cloud Storage Annual Subscription
3,000
Operating Expense Books, Subscription & Membership Total
35,075
Operating Expense Training
001.11.521-030.55
Accreditation
5,000
001.11.521-030.55
Background Investigation
6,000
001.11.521-030.55
Calibre Press Annual
495
001.11.521-030.55
Command Staff-Supervisor, Civilian
3,000
001.11.521-030.55
Continuing Education (Officers)
3,000
001.11.521-030.55
Crime Prevention
1,500
001.11.521-030.55
Defensive Tactics Training
10,000
001.11.521-030.55
Diversity/Implicit Bias/De-escalation Training
5,000
001.11.521-030.55
FLAPAC
150
001.11.521-030.55
Florida Police Chiefs Association
2,000
001.11.521-030.55
FRMA Certification Training for Records Clerk
580
City of Lake City Fiscal Year Budget
115
General Fund
Police
113
Expenditure Detail
FY 2027
001.11.521-030.55
Hurricane Conference
3,000
001.11.521-030.55
IACP
5,000
001.11.521-030.55
In-Service Training
3,000
001.11.521-030.55
K-9 and Handler - Certification and Training
2,000
001.11.521-030.55
Sponsorship Program
25,000
001.11.521-030.55
SWAT
5,000
001.11.521-030.55
Taser Instructor Certification Course
1,200
Operating Expense Training Total
80,925
Capital Outlay Machinery & Equipment
001.11.521-060.64
FirstNet Mobile Service Subscription (20)
19,100
001.11.521-060.64
Flock Flex ALPR 2 of 5
3,500
001.11.521-060.64
Flock Safety - Gunshot Detection/ALPR (Year 4 of 5)
100,000
001.11.521-060.64
Marked Patrol Cars Enterprise Lease 2 of 5
75,000
001.11.521-060.64
Marked/Unmarked Patrol Cars (End of Lease Purchase)
7,000
001.11.521-060.64
Motorola Lease (In Car Radios Year 1 of 5)
23,391
001.11.521-060.64
Replacement AED 8
15,040
001.11.521-060.64
Second Interview Room Motorola (Year 3 of 5)
4,127
001.11.521-060.64
Surveillance Equipment
11,000
001.11.521-060.64
Taser 1 Officer (Year 2 of 3)
2,427
001.11.521-060.64
Vehicle Striping
1,500
001.11.521-060.64
Watchguard Replacement (35 In car/50 BC Year 2 of 5)
113,400
Capital Outlay Machinery & Equipment Total
375,485
Total
2,261,032
Department Positions
Account
Position
FY 2026
FY 2027
Accreditation Manager
1
1
Administrative Assistant
2
2
Assistant Police Chief
1
1
Community Relations Coord.
1
1
Crime Scene/Evidence Tech
1
1
IT Public Safety Technician
1
1
Police Chief
1
1
Police Investigator
5
5
Police Lieutenant
2
2
Police Officer
36
36
Police
001.11.521
116
City of Lake City Fiscal Year Budget
General Fund
Police
114
Department Positions
Account
Position
FY 2026
FY 2027
Police Ops Sergeant
1
1
Records Coordinator
4
3
Senior Records Coordinator
0
1
Police Reservist
3
3
School Crossing Guard
4
4
Police Sergeant
6
6
69
69
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Police
1
INFO WITHHELD
119,466
$60,000.00
2
INFO WITHHELD
108,271
$55,000.00
3
2025
FORD INTERCEPTOR UTILITY
5,887
$60,000.00
4
2025
FORD INTERCEPTOR UTILITY
4,309
$60,000.00
5
2025
FORD INTERCEPTOR UTILITY
11,346
$60,000.00
6
2017
FORD INTERCEPTOR UTILITY
72,938
$60,000.00
7
2025
FORD INTERCEPTOR UTILITY
5,512
$60,000.00
8
2017
FORD INTERCEPTOR UTILITY
58,768
$60,000.00
9
2025
FORD INTERCEPTOR UTILITY
4,911
$60,000.00
10
2025
FORD INTERCEPTOR UTILITY
4,962
$60,000.00
11
INFO WITHHELD
55,987
$45,000.00
12
INFO WITHHELD
302,495
$45,000.00
13
INFO WITHHELD
59,585
$75,000.00
14
2025
FORD INTERCEPTOR UTILITY
6,904
$60,000.00
15
2025
FORD INTERCEPTOR UTILITY
6,516
$60,000.00
INFO WITHHELD
24,904
$34,000.00
16
17
2017
FORD INTERCEPTOR UTILITY
34,526
$60,000.00
18
2017
FORD INTERCEPTOR UTILITY
113,780
$60,000.00
19
2017
FORD INTERCEPTOR UTILITY
104,078
$60,000.00
INFO WITHHELD
35,584
$70,000.00
FORD INTERCEPTOR UTILITY
70,484
$60,000.00
22
INFO WITHHELD
1,739
$45,000.00
23
INFO WITHHELD
77,285
$34,000.00
FORD INTERCEPTOR UTILITY
77,770
$60,000.00
25
INFO WITHHELD
48,753
$43,000.00
26
INFO WITHHELD
39,562
$43,000.00
FORD INTERCEPTOR UTILITY
93,902
$60,000.00
20
21
24
27
2017
2017
2017
City of Lake City Fiscal Year Budget
117
General Fund
Police
115
Department Vehicle Schedule
Mileage
Replacement Cost
28
INFO WITHHELD
56,723
$43,000.00
29
INFO WITHHELD
1,278
$45,000.00
30
2017
FORD INTERCEPTOR UTILITY
128,000
$60,000.00
31
2026
FORD INTERCEPTOR UTILITY
0
$65,202.00
32
2008
FORD INTERCEPTOR UTILITY
118,085
$60,000.00
INFO WITHHELD
115,764
$45,000.00
0
$65,167.00
INFO WITHHELD
42,153
$50,000.00
33
34
2026
35
FORD INTERCEPTOR UTILITY
36
2017
FORD INTERCEPTOR UTILITY
88,805
$60,000.00
37
2026
FORD INTERCEPTOR UTILITY
0
$65,014.00
INFO WITHHELD
28,434
$70,000.00
FORD INTERCEPTOR UTILITY
88,555
$60,000.00
40
INFO WITHHELD
65,227
$45,000.00
41
INFO WITHHELD
73,109
$34,000.00
42
INFO WITHHELD
73,995
$34,000.00
43
INFO WITHHELD
10,646
$100,000.00
38
39
2017
44
2020
FORD UTILITY INTERCEPTOR
60,302
$60,000.00
45
2018
FORD UTILITY INTERCEPTOR
101,185
$60,000.00
46
2020
FORD UTILITY INTERCEPTOR
88,020
$60,000.00
47
2026
FORD UTILITY INTERCEPTOR
0
$65,019.00
48
2018
FORD UTILITY INTERCEPTOR
105,478
$60,000.00
49
2018
FORD UTILITY INTERCEPTOR
92,362
$60,000.00
50
2018
FORD UTILITY INTERCEPTOR
68,132
$60,000.00
51
2020
FORD UTILITY INTERCEPTOR
78,552
$60,000.00
52
2018
FORD UTILITY INTERCEPTOR
85,132
$60,000.00
53
2026
FORD UTILITY INTERCEPTOR
0
$65,142.00
54
2020
FORD UTILITY INTERCEPTOR
75,529
$60,000.00
55
2021
FORD UTILITY INTERCEPTOR
46,728
$60,000.00
56
2021
FORD UTILITY INTERCEPTOR
41,294
$60,000.00
57
2021
FORD UTILITY INTERCEPTOR
32,995
$60,000.00
58
INFO WITHHELD
42,898
$45,000.00
59
INFO WITHHELD
67,697
$45,000.00
60
INFO WITHHELD
62,017
$43,000.00
61
2023
FORD UTILITY INTERCEPTOR
21,889
$60,000.00
62
2023
FORD UTILITY INTERCEPTOR
29,156
$60,000.00
63
2023
FORD UTILITY INTERCEPTOR
34,577
$60,000.00
64
2023
FORD UTILITY INTERCEPTOR
28,243
$60,000.00
65
2023
FORD UTILITY INTERCEPTOR
18,300
$60,000.00
Lease/Own
118
City of Lake City Fiscal Year Budget
General Fund
Police
116
Department Vehicle Schedule
Mileage
Replacement Cost
66
2023
FORD UTILITY INTERCEPTOR
11,053
$60,000.00
67
2023
FORD UTILITY INTERCEPTOR
38,375
$60,000.00
68
2023
FORD UTILITY INTERCEPTOR
22,809
$60,000.00
70
2026
INTERCEPTOR
0
$64,605.00
71
2026
INTERCEPTOR
0
$64,621.00
72
2026
INTERCEPTOR
0
$67,648.00
73
2026
INTERCEPTOR
0
$65,028.00
74
2026
INTERCEPTOR
0
$63,868.00
75
2026
INTERCEPTOR
0
$67,550.00
Grand Total
City of Lake City Fiscal Year Budget
Lease/Own
3,693,721
119
General Fund
Risk Safety ADA
117
Risk Safety ADA
Goals:
The Safety, Risk, and ADA Compliance Department aims to strengthen citywide adherence to the Americans with Disabilities Act while enhancing the City’s overall
risk-management and safety framework. The department is committed to providing technical guidance on accessibility, supporting departments in achieving full
compliance, and ensuring that City facilities, programs, and digital platforms meet ADA standards. In addition, the department seeks to improve operational
consistency by modernizing safety training programs, expanding employee education, and proactively identifying hazards that could impact staff or the public. A
continued focus on effective claims management, accident investigation, and collaboration with insurance carriers, legal counsel, and emergency management
partners will help reduce liability exposure and promote a safer, more resilient municipal organization.
Objectives:
Conduct ADA accessibility assessments of City facilities, programs, and digital platforms, and provide corrective recommendations to ensure compliance.
Administer and coordinate workers’ compensation, automotive, property, and liability claims, including investigations, documentation, and mediation partici-
pation.
Develop, update, and distribute safety manuals, procedures, and training materials to support employee awareness and reduce workplace incidents.
Investigate all City-owned vehicle accidents, employee injuries, and sewer or water damage claims, documenting findings and recommending improvements
to prevent recurrence.
Collaborate with departments, insurance companies, and legal counsel to maintain accurate property schedules, auto schedules, and risk-related records.
120
City of Lake City Fiscal Year Budget
118
General Fund
Risk Safety ADA
Risk/Safety ADA Overview:
The Safety, Risk, and ADA Compliance Department was established in FY27 to centralize and strengthen the City’s efforts in regulatory compliance, workplace
safety, risk management, and accessibility. The department provides citywide leadership in implementing the Americans with Disabilities Act (ADA), ensuring
that City buildings, facilities, programs, and services meet accessibility standards. The Manager of this department serves as the City’s liaison for interpreting ADA
codes and providing technical assistance to departments, community organizations, and businesses seeking to achieve compliance.
In addition to ADA responsibilities, the department oversees the City’s comprehensive risk-safety program, including workers’ compensation, automotive, property, and general liability claims. This role includes conducting accident investigations, coordinating mediations, developing safety manuals and procedures, and
administering safety training programs for employees. The department also works closely with insurance providers, City Attorneys, and emergency management
partners to ensure timely response to incidents and effective mitigation of risk.
By consolidating ADA compliance, safety oversight, and risk management functions under one department, the City enhances operational consistency, reduces
liability exposure, and promotes a safer, more accessible environment for employees, residents, and visitors.
City of Lake City Fiscal Year Budget
121
General Fund
Risk Safety ADA
119
Department Expenditures
Operating Expenses
$51,863
16.2%
Personnel Services
$267,310
83.8%
122
City of Lake City Fiscal Year Budget
120
General Fund
Risk Safety ADA
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.12.529-010.12 Salary
0
0
0
138,009
138,009
100.0%
001.12.529-010.14 Overtime
0
0
0
3,500
3,500
100.0%
001.12.529-010.21 FICA
0
0
0
10,565
10,565
100.0%
001.12.529-010.22 Retirement Contributions
0
0
0
24,304
24,304
100.0%
001.12.529-010.23 Life, Health & Disability
0
0
0
88,073
88,073
100.0%
001.12.529-010.24 Workers Compensation
0
0
0
2,859
2,859
100.0%
0
0
0
267,310
267,310
100.0%
001.12.529-030.40 Travel
0
0
0
4,500
4,500
100.0%
001.12.529-030.41 Communication Services
0
0
0
708
708
100.0%
001.12.529-030.42 Postage
0
0
0
300
300
100.0%
001.12.529-030.44 Rental & Leases
0
0
0
10,400
10,400
100.0%
001.12.529-030.46 Repair & Maintenance
0
0
0
1,500
1,500
100.0%
001.12.529-030.51 Office Supplies
0
0
0
9,500
9,500
100.0%
001.12.529-030.52 Operating Supplies
0
0
0
5,455
5,455
100.0%
001.12.529-030.54 Books, Subscription & Membership
0
0
0
4,500
4,500
100.0%
001.12.529-030.55 Training
0
0
0
15,000
15,000
100.0%
Operating Expenses Total
0
0
0
51,863
51,863
100.0%
Total
0
0
0
319,173
319,173
100.0%
Personnel Services
Personnel Services Total
Operating Expenses
City of Lake City Fiscal Year Budget
123
General Fund
Risk Safety ADA
121
Expenditure Detail
FY 2027
Operating Expense Travel
001.12.529-030.40
FTEM Conference
2,000
001.12.529-030.40
Insurance Conference
2,500
Operating Expense Travel Total
4,500
Operating Expense Communication Services
001.12.529-030.41
AT&T Mobility - Cell Phone
708
Operating Expense Communication Services Total
708
Operating Expense Postage
001.12.529-030.42
Postage
300
Operating Expense Postage Total
300
Operating Expense Rental & Leases
001.12.529-030.44
Enterprise Leased Vehicle
10,400
Operating Expense Rental & Leases Total
10,400
Operating Expense Repair & Maintenance
001.12.529-030.46
Vehicle Repairs and Maintenance
1,500
Operating Expense Repair & Maintenance Total
1,500
Operating Expense Office Supplies
001.12.529-030.51
Laptops
5,000
001.12.529-030.51
Office Desk and Chair
4,000
001.12.529-030.51
Office Suplies
500
Operating Expense Office Supplies Total
9,500
Operating Expense Operating Supplies
001.12.529-030.52
Boots
180
001.12.529-030.52
Fuel
2,775
001.12.529-030.52
Safety Supplies
2,500
Operating Expense Operating Supplies Total
5,455
Operating Expense Books, Subscription & Membership
001.12.529-030.54
Risk Safety Material
4,500
Operating Expense Books, Subscription & Membership Total
4,500
124
City of Lake City Fiscal Year Budget
122
General Fund
Risk Safety ADA
Expenditure Detail
FY 2027
Operating Expense Training
001.12.529-030.55
City-wide Training
10,000
001.12.529-030.55
Insurance Conference
5,000
Operating Expense Training Total
15,000
Total
51,863
Department Positions
Account
Position
FY 2026
FY 2027
ADA - Risk/Safety Manager
0
1
Safety Coordinator
0
1
0
2
Risk Safety ADA
001.12.529
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
City of Lake City Fiscal Year Budget
125
General Fund
Public Works
123
Public Works
Steve Brown, Executive Director of Utilities
Accomplishments:
The Public Works Department successfully met the evolving demands of roadway maintenance throughout FY26, ensuring safe and reliable travel for residents
and visitors. Crews worked diligently to keep city streets clean, trim and remove overgrown vegetation, and respond quickly to potholes and pavement damage.
Through consistent asphalt patching and timely repairs, the department upheld the community’s expectations for well-maintained infrastructure while adapting
to the continuous changes in service needs.
Goals:
The Public Works Department remains committed to delivering top-quality service that reflects professionalism, efficiency, and timely responsiveness in every
task. Our team strives to meet the needs of residents, businesses, and fellow City departments by providing dependable support and maintaining the high standards expected of our community’s essential infrastructure services.
Objectives:
Keep the City’s roads clean, accessible, and in good condition
Maintain right-of-way vegetation and landscape areas to support safety and appearance.
Managing stormwater systems to help prevent flooding and ensure effective drainage
Maintain a comprehensive asset management program to guide long-term infrastructure care.
Advance GIS programs to improve mapping, planning, and service delivery
126
City of Lake City Fiscal Year Budget
124
General Fund
Public Works
Public Works Overview:
The goal of the Public Works Department is to provide top quality, professional, efficient and timely delivery of services to City Residents, businesses,
and City departments.
We plan to train and develop to meet the future growth. The Public Works
Department will continue the process of improvement through public and
employee trust, flexibility, innovation, competitiveness, responsibility and
accountability, with employee excellence and satisfaction; while supporting
all City departments.
The Facilities and Grounds Department maintains City Hall and other city facilities, medians and parks, by providing custodial, painting, plumbing, electrical, carpentry, irrigation and ball field maintenance services. Emphasis is
placed on ensuring that all city owned facilities remain hazard-free, in
optimum working condition, and aesthetically pleasing.
Public Works is responsible for the City’s infrastructure, including the construction, maintenance and repair of street, parks, signs, signalization, streetlights,
storm drains, and sidewalk repairs, as well as for the repair and maintenance
of all City facilities. The Department also assists with special events and
installs holiday decorations and City banners along the roadways.
The Streets and Drainage Division maintains the streets, drainage, rights-ofway, and sidewalks within the City’s corporate limits in accordance with local
and State laws. Streets and Drainage Division provides a street sweeping and
storm water inlet cleaning program to minimize the pollution entering our
lake systems. All curbed streets are swept on a weekly basis. All storm inlets
are inspected and cleaned (if necessary) on an annual basis.
The Traffic Control Department is responsible for the continued implementation of progressive public safety through the use of traffic signalization,
signage, and pavement markings. Traffic Control maintains traffic control
signage and traffic control lighting within the City of Lake City limits.
The primary goal of the City’s Public Works Department is to maintain and
improve essential infrastructure and services to ensure a safe, clean, and functional environment for the community.
City of Lake City Fiscal Year Budget
127
General Fund
Public Works
125
Department Expenditures
Personnel Services
$2,550,363
33.1%
Capital Expenses
$3,158,281
41.0%
Operating Expenses
$2,003,537
26.0%
128
City of Lake City Fiscal Year Budget
126
General Fund
Public Works
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.15.541-010.12 Salary
1,186,800
1,328,029
900,850
1,410,424
82,395
6.2%
001.15.541-010.14 Overtime
52,136
50,000
41,257
50,000
0
—%
001.15.541-010.21 FICA
89,432
105,890
67,808
112,227
6,337
6.0%
001.15.541-010.22 Retirement Contributions
166,333
187,783
147,807
233,170
45,387
24.2%
001.15.541-010.23 Life, Health & Disability
237,741
457,947
197,950
655,962
198,015
43.2%
001.15.541-010.24 Workers Compensation
143,830
94,359
56,389
88,580
(5,779)
(6.1)%
1,876,272
2,224,008
1,412,061
2,550,363
326,355
14.7%
001.15.541-030.31 Professional Services
3,864
15,000
12,553
15,000
0
—%
001.15.541-030.34 Contractual Services
192,073
429,732
137,060
427,083
(2,649)
(0.6)%
001.15.541-030.41 Communication Services
61,919
66,856
30,761
57,250
(9,606)
(14.4)%
001.15.541-030.43 Utility Services
430,487
461,300
323,268
492,650
31,350
6.8%
001.15.541-030.44 Rental & Leases
179,107
219,105
135,545
261,753
42,648
19.5%
001.15.541-030.46 Repair & Maintenance
254,962
384,895
175,053
400,217
15,322
4.0%
001.15.541-030.51 Office Supplies
2,261
2,400
0
2,400
0
—%
001.15.541-030.52 Operating Supplies
296,571
394,929
225,275
260,484
(134,445)
(34.0)%
001.15.541-030.53 Road Material & Supplies
40,536
75,800
30,745
75,800
0
—%
0
10,900
12
10,900
0
—%
1,461,778
2,060,917
1,070,272
2,003,537
(57,380)
(2.8)%
0
0
0
73,530
73,530
100.0%
001.15.541-060.63 Infrastructure
1,057,647
605,741
697,826
2,816,783
2,211,042
365.0%
001.15.541-060.64 Machinery & Equipment
575,630
378,104
229,181
55,817
(322,287)
(85.2)%
Capital Expenses Total
1,633,277
983,845
927,007
2,946,130
1,962,285
199.5%
Total
4,971,327
5,268,770
3,409,340
7,500,030
2,231,260
42.3%
Personnel Services
Personnel Services Total
Operating Expenses
001.15.541-030.55 Training
Operating Expenses Total
Capital Expenses
001.15.541-060.62 Building
City of Lake City Fiscal Year Budget
129
General Fund
Public Works
127
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.15.541-030.31
Engineering
15,000
Operating Expense Professional Services Total
15,000
Operating Expense Contractual Services
001.15.541-030.34
Cemetery Maintenance
56,700
001.15.541-030.34
Hwy 90 Median Maintenance
16,500
001.15.541-030.34
Lighting Contractors
183,307
001.15.541-030.34
New World Software Maintenance
20,576
001.15.541-030.34
Traffic Signal Contractors
150,000
Operating Expense Contractual Services Total
427,083
Operating Expense Communication Services
001.15.541-030.41
AT&T Mobility
3,150
001.15.541-030.41
Comcast
6,300
001.15.541-030.41
Comcast Business
42,300
001.15.541-030.41
Dept of Management Services
2,300
001.15.541-030.41
Verizon
3,200
Operating Expense Communication Services Total
57,250
Operating Expense Utility Services
001.15.541-030.43
Clay Electric
24,650
001.15.541-030.43
Florida Power & Light
413,500
001.15.541-030.43
Water Sewer Utility
54,500
Operating Expense Utility Services Total
492,650
Operating Expense Rental & Leases
001.15.541-030.44
Enterprise Leased Vehicles
226,095
001.15.541-030.44
Equipment Rentals
10,000
001.15.541-030.44
Konica
1,750
001.15.541-030.44
Long Reach Excavator (1 month )
14,148
001.15.541-030.44
Mats and Rugs
760
001.15.541-030.44
Uniforms
9,000
Operating Expense Rental & Leases Total
261,753
Operating Expense Repair & Maintenance
001.15.541-030.46
Ditch Spraying
10,951
001.15.541-030.46
Field Marking Paint
2,000
001.15.541-030.46
Gate Maintenance for PW Electrical Gate
3,500
130
City of Lake City Fiscal Year Budget
128
General Fund
Public Works
Expenditure Detail
FY 2027
001.15.541-030.46
Heavy Equipment Maintenance
10,000
001.15.541-030.46
HVAC Maintenance
001.15.541-030.46
Maintenance Fee of Leased Vehicles
14,016
001.15.541-030.46
Parks Maintenance
65,000
001.15.541-030.46
Pest Control
350
001.15.541-030.46
Pest Control and Feed for Memorial Staduim
3,500
001.15.541-030.46
Sidewalk Repairs
75,000
001.15.541-030.46
Stormwater Repairs
100,000
001.15.541-030.46
Street Repairs
40,000
001.15.541-030.46
Traffic Loops
5,000
001.15.541-030.46
Vehicle and Equipment Repair
70,000
900
Operating Expense Repair & Maintenance Total
400,217
Operating Expense Office Supplies
001.15.541-030.51
Office Supplies
2,400
Operating Expense Office Supplies Total
2,400
Operating Expense Operating Supplies
001.15.541-030.52
17" Vibratory Plate Compactor with Tank
2,126
001.15.541-030.52
8 HP Steel Drum Mortar Mixer
4,448
001.15.541-030.52
Antique Poles
15,000
001.15.541-030.52
Barricades, Cones & Cone Bars
12,000
001.15.541-030.52
Cameras for City Parks
15,000
001.15.541-030.52
Conflict Monitor Tester
15,000
001.15.541-030.52
Debris Removal
6,500
001.15.541-030.52
Ditch Bucket for 304
3,940
001.15.541-030.52
Flail Mower for 304
4,541
001.15.541-030.52
Fuel - Vehicle & Equipment
87,600
001.15.541-030.52
Locates
2,520
001.15.541-030.52
Railroad Crossings
12,454
001.15.541-030.52
Small Equipment
5,000
001.15.541-030.52
Solid Waste
47,800
001.15.541-030.52
Stipend - Boots and Pants
6,600
001.15.541-030.52
Traffic Controller Cabinet
16,155
001.15.541-030.52
Various Supplies for Traffic
3,800
Operating Expense Operating Supplies Total
260,484
Operating Expense Road Material & Supplies
001.15.541-030.53
City of Lake City Fiscal Year Budget
57 Stone
4,000
131
General Fund
Public Works
129
Expenditure Detail
FY 2027
001.15.541-030.53
Bulk Cold Asphalt
4,800
001.15.541-030.53
Hot Asphalt Mix
16,000
001.15.541-030.53
Limerock
15,000
001.15.541-030.53
Milling
21,000
001.15.541-030.53
Street Striping
15,000
Operating Expense Road Material & Supplies Total
75,800
Operating Expense Training
001.15.541-030.55
CDL
2,700
001.15.541-030.55
MOT Training
1,400
001.15.541-030.55
Various Training and Safety Equipment
6,800
Operating Expense Training Total
10,900
Capital Outlay Building
001.15.541-060.62
Replace 3 A/C units at PW Building
31,670
001.15.541-060.62
Roof for Murray St. Building
41,860
Capital Outlay Building Total
73,530
Capital Outlay Infrastructure
001.15.541-060.63
CIPP Pulled in Place Liners
100,000
001.15.541-060.63
Gwen Lake Restoration
1,500,000
001.15.541-060.63
Kiwannas Park Equipment
40,000
001.15.541-060.63
Mill and Repave NE Center Ave--10
166,820
001.15.541-060.63
Mill and Repave NW Ridgewood Ave--12
152,709
001.15.541-060.63
Mill and Repave SW Alamo Dr--13
178,507
001.15.541-060.63
Mill and Repave SW Old Dogwood Ter--14
53,577
001.15.541-060.63
Splash Pad at Youngs Park
463,759
001.15.541-060.63
Youngs Park Playground Equipment
161,411
Capital Outlay Infrastructure Total
2,816,783
Capital Outlay Machinery & Equipment
001.15.541-060.64
Flail Mower for Mini Skid Steer
5,445
001.15.541-060.64
Ice Machine
6,069
001.15.541-060.64
Mower with 52" cut
12,753
001.15.541-060.64
Mower with 72" cut
19,457
001.15.541-060.64
Power rake for Mini Skid Steer
6,320
001.15.541-060.64
Rake for 308--32"
5,773
Capital Outlay Machinery & Equipment Total
55,817
Total
4,949,667
132
City of Lake City Fiscal Year Budget
General Fund
Public Works
130
Department Positions
Account
Position
FY 2026
FY 2027
Crew Leader
5
5
Director of Public Works
1
0
Equipment Operator II
4
4
Maintenance Worker I/II
15
15
Public Works Supervisor
3
2
Senior Administrative Assistant
1
1
Senior Concrete Finisher
1
1
Small Engine Mechanic
1
1
Public Works Superintendent
0
1
Superintendent of Parks
0
1
31
31
Public Works
001.15.541
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Public Works
1
2022
TYMCO MODEL 600 SWEEPER
18,614
$300,000.00
2
2016
INTERNATIONAL DURASTAR
36,818
$100,000.00
3
2021
CHEVROLET SILVERADO 1500
15,652
$45,000.00
4
2024
CHEVROLET SILVERADO 2500 HD
18,663
$60,000.00
5
1997
FORD SEMI TRUCK
29,241
$160,000.00
6
2024
FORD F-250
11,087
$50,000.00
7
2024
FORD F-550
6,263
$90,000.00
8
2021
CHEVROLET SILVERADO 2500 HD CREW
23,125
$60,000.00
9
2026
CHEVROLET SILVERADO 2500 HD DOUBLE
0
$45,688.00
10
2024
FORD F-550
4,384
$90,000.00
11
2024
FORD F-250
1,818
$50,000.00
12
2020
CHEVROLET SILVERADO 2500 HD DOUBLE
16,386
$60,000.00
13
2025
CHEVROLET 2500HD
67
$60,000.00
14
2026
MACK TRACTOR TRAILER
273
$200,000.00
15
2025
HINO LIFT TRUCK
876
$160,000.00
16
2021
CHEVROLET SILVERADO 3500HD CREW
27,419
$65,000.00
17
2021
CHEVROLET SILVERADO 5500HD
13,513
$100,000.00
18
2026
CHEVROLET SILVERADO 2500
0
$45,944.00
19
2016
FORD F-250 PU
62,782
$50,000.00
20
2002
FORDF550-LIFT
46,375
$130,000.00
21
2006
FREIGHTLINER
108,813
$160,000.00
City of Lake City Fiscal Year Budget
133
General Fund
Public Works
131
Department Vehicle Schedule
Mileage
Replacement Cost
22
2007
FRHT DUMP
52,143
$190,000.00
23
2007
INTERNATIONAL
20,916
$150,000.00
24
2023
MACK DUMP TRUCK
3,593
$200,000.00
25
2012
MACK GU813
41,232
$210,000.00
26
2012
MACK GU813
46,234
$210,000.00
27
2021
CHEVROLET SILVERADO 1500
33,433
$45,000.00
28
2020
CHEVROLET SILVERADO 2500
32,483
$60,000.00
29
2021
CHEVROLET SILVERADO 2500
28,394
$60,000.00
30
2021
CHEVROLET SILVERADO 3500 HD
26,464
$65,000.00
31
2019
TRANSIT VAN 350
22,845
$60,000.00
32
2021
CHEVROLET SILVERADO 3500 HD
8,921
$65,000.00
33
2001
STERLING M8500SA
37,604
$140,000.00
Grand Total
Lease/Own
796,431
134
City of Lake City Fiscal Year Budget
132
General Fund
Public Assistance
Public Assistance
The Public Assistance allocation within the City of Lake City’s annual budget
reflects the City’s commitment to enhancing quality of life, promoting
community engagement, and supporting essential services delivered by key
nonprofit and civic organizations. The following allocations represent strategic
partnerships designed to strengthen the fabric of the community through
targeted financial support.
The City recognizes the importance of preserving and celebrating local history
through support for the Columbia County Historical Museum. Budgeted funds
assist with operational costs, exhibit development, educational programs, and
historical preservation efforts that enrich community identity and tourism.
Chamber of Commerce
The Mayor’s Matching Grant Program empowers local nonprofit organizations
by providing matching funds for community-based projects. These grants
promote civic pride and volunteerism with an emphasis on youth engagement.
The City provides funding to the Lake City-Columbia County Chamber of
Commerce to support economic development, business retention, and local
workforce initiatives. This partnership enhances the City’s visibility, fosters a
favorable business climate, and promotes entrepreneurship through community events and marketing efforts.
Mayor’s Matching Grant Program
Lake City Animal Shelter
The budget includes appropriations to support the Lake City Animal Shelter in
its mission to provide humane care for stray, abandoned, and surrendered
animals. Funding helps ensure adequate staffing, veterinary services, shelter
maintenance, and community outreach programs such as adoption events
and spay/neuter campaigns.
Columbia County Senior Services
Financial support is allocated to Columbia County Senior Services to assist in
delivering essential programs for the elderly population. These services
include daily meals, transportation, wellness checks, and recreational activities. This funding helps address the health, independence, and social needs of
the senior community within Lake City.
Columbia County Historical Museum
City of Lake City Fiscal Year Budget
The Public Assistance budget reflects the City’s proactive approach to fostering
strong community partnerships. By investing in these local organizations and
initiatives, the City of Lake City continues to advance its mission of building a
vibrant, inclusive, and well-supported community.
135
General Fund
Public Assistance
133
Department Expenditures
Grants and Aid
$396,000
100.0%
136
City of Lake City Fiscal Year Budget
134
General Fund
Public Assistance
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
001.16.562-080.82 Aid to Private Organizations
201,000
201,000
184,250
201,000
0
—%
001.16.564-080.82 Aid to Private Organizations
77,450
82,500
75,625
82,500
0
—%
001.16.573-080.82 Aid to Private Organizations
5,000
5,000
5,000
5,000
0
—%
001.16.574-080.82 Aid to Private Organizations
74,395
280,000
101,359
107,500
(172,500)
(61.6)%
Grants and Aid Total
357,845
568,500
366,234
396,000
(172,500)
(30.3)%
Total
357,845
568,500
366,234
396,000
(172,500)
(30.3)%
Grants and Aid
City of Lake City Fiscal Year Budget
137
General Fund
Public Assistance
135
Expenditure Detail
FY 2027
Grants and Aid Aid to Private Organizations
001.16.562-080.82
Animal Shelter Services
201,000
001.16.564-080.82
Columbia County Senior Services
82,500
001.16.573-080.82
Columbia County Historical Museum
5,000
001.16.574-080.82
Chamber of Commerce
7,500
001.16.574-080.82
Mayor's Matching Grant Program
100,000
Grants and Aid Aid to Private Organizations Total
396,000
Total
396,000
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
138
City of Lake City Fiscal Year Budget
136
General Fund
Garbage Services
Garbage Services
The City of Lake City contracts with Waste Pro USA, Inc. for comprehensive
solid waste collection and disposal services. Waste Pro serves as the primary
provider for residential garbage, yard waste, and bulk item collection within
the City limits, ensuring a clean, safe, and environmentally responsible
community.
In addition to routine collection, Waste Pro supports the City's goals for
sustainability and public health by maintaining compliance with all applicable
environmental regulations. Their services play a critical role in reducing illegal
dumping, controlling odors, and enhancing the overall appearance of Lake
City neighborhoods.
The City monitors Waste Pro’s performance through contractual service level
agreements, with emphasis on customer satisfaction, timely service delivery,
and complaint resolution. Waste Pro maintains a local operations team in
North Florida to support efficient service response and community engagement.
Through its partnership with Waste Pro, Lake City remains committed to
providing reliable, cost-effective, and eco-conscious solid waste management
services to residents and businesses alike.
City of Lake City Fiscal Year Budget
Waste Pro Schedule:
Utility Customers residing east of Main Boulevard – Garbage pick-up day is
Monday
Utility Customers residing west of Main Boulevard - Garbage pick-up day is
Thursday
Utility Customers in City limits - Yard Waste pick-up is Wednesday*
Utility Customers outside City limits, please call Waste Pro for the pickup day.
*Yard waste/Debris is not to exceed the volume dimensions which measure 4
feet high by 4 feet wide by 8 feet long. Limbs shall not exceed 6 feet in length
and 6 inches in diameter. No one item can weigh more than 40 lbs. Grass clippings, leaves or other organic cuttings must be bagged or containerized. For
any waste pick-up outside these guidelines or additional information, please
call Waste Pro at (386)758-7800.
139
General Fund
Garbage Services
137
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
573,540
588,937
446,849
588,937
0
—%
573,540
588,937
446,849
588,937
0
—%
6,512
9,335
0
9,335
0
—%
Other Uses Total
6,512
9,335
0
9,335
0
—%
Total
580,053
598,272
446,849
598,272
0
—%
Operating Expenses
001.18.534-030.34 Contractual Services
Operating Expenses Total
Other Uses
001.18.534090.99.01
Other Uses
140
City of Lake City Fiscal Year Budget
138
General Fund
Garbage Services
Expenditure Detail
FY 2027
Operating Expense Contractual Services
001.18.534-030.34
Contractual Services
588,937
Operating Expense Contractual Services Total
588,937
Other Uses Other Uses Bad Debts
001.18.534-090.99.01
Bad Debt
9,335
Other Uses Other Uses Bad Debts Total
9,335
Total
598,272
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
City of Lake City Fiscal Year Budget
141
General Fund
Growth Management
139
Growth Management
Scott Thomason, Growth Management Director
Accomplishments:
The Growth Management Department advanced key initiatives across Code Enforcement, Business Tax Receipts, Planning and Zoning, Building Safety, and the
Community Redevelopment Agency. Code Enforcement strengthened its outreach to property owners, supporting compliance and neighborhood improvement.
Business Tax Receipts sustained high licensing activity and continued preparations for transitioning to a Certificate of Use model. Planning and Zoning progressed
updates to the Land Development Regulations, annexations, and zoning actions that support responsible growth. Building Safety further streamlined permitting,
expanded digital record retention, enhanced virtual inspection capabilities, and improved coordination with contractors and developers.This year also marked the
beginning of the Tyler EPL implementation, a major modernization effort that will be completed in FY27. Once fully deployed, EPL will significantly improve
permitting efficiency, payment processing, and customer service by integrating workflows across Growth Management functions. Collectively, these accomplishments strengthened operational consistency, improved service delivery, and reinforced collaboration with Columbia County.
Goals:
Continue enhancing the customer experience while strengthening interlocal and mutual-aid partnerships with Columbia County and regional agencies. Advance
implementation of the Tyler EPL system, completing the transition to fully electronic permitting and licensing in FY27 to improve efficiency and service delivery.
Objectives:
Streamline permitting processes to achieve timely issuance of residential permits within four business days and commercial permits within fourteen business
days.
Address priority issues within the Land Development Regulations while preparing for a comprehensive rewrite in the next fiscal year.
Expand code enforcement efforts to reduce blight and address hazardous structures, working collaboratively with residents to improve community conditions.
Foster a business-friendly environment that attracts employers offering quality jobs and economic opportunities for residents.
Support the development of affordable housing to expand homeownership opportunities and strengthen long-term community stability.
142
City of Lake City Fiscal Year Budget
140
General Fund
Growth Management
The Growth Management Department is responsible for a wide range of services, including current and long-range planning, zoning administration, building
permitting and inspections, and code enforcement. The department is committed to delivering efficient, responsive, and customer-focused services to residents,
contractors, and developers. Our goal is to support a well-planned, sustainable, and vibrant community that enhances the quality of life for all who live and work
in Lake City.
Public Health and Safety: We prioritize the safety and well-being of residents
by ensuring compliance with building codes and safety standards.
Fair and Impartial Enforcement: We uphold consistency and fairness in all
inspections and code enforcement activities, treating all residents and businesses equitably.
Maintaining Community Standards: We actively address issues such as blight,
nuisance properties, and property maintenance to preserve neighborhood
integrity and appearance.
Promoting Voluntary Compliance: We emphasize education and outreach to
encourage property owners to meet code requirements, using enforcement as
a last resort.
Through proactive planning and responsive service, the Growth Management
Department plays a vital role in shaping a thriving and well-balanced future
for Lake City.
Departmental Objectives and Guiding Principles:
Continuous Improvement: We are dedicated to enhancing our processes and
services to better meet the evolving needs of the community.
Guiding Future Growth: We provide strategic direction on how and where
development should occur, ensuring that growth is inclusive and benefits all
residents.
Balancing Growth and Preservation: We promote responsible development
while protecting the natural environment and preserving the character of
Lake City’s neighborhoods.
Economic Opportunity: We support policies and practices that encourage a
healthy, diverse, and resilient local economy.
City of Lake City Fiscal Year Budget
143
General Fund
Growth Management
141
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
551,497
584,918
401,633
535,541
(49,377)
(8.4)%
0
0
52
0
0
—%
001.55.524-010.21 FICA
40,088
44,788
28,525
41,003
(3,785)
(8.5)%
001.55.524-010.22 Retirement Contributions
76,051
83,424
65,001
110,368
26,944
32.3%
001.55.524-010.23 Life, Health & Disability
85,169
146,722
85,487
127,535
(19,187)
(13.1)%
001.55.524-010.24 Workers Compensation
17,072
10,126
7,077
9,372
(754)
(7.4)%
769,878
869,978
587,774
823,819
(46,159)
(5.3)%
001.55.524-030.31 Professional Services
64,342
165,000
45,269
235,000
70,000
42.4%
001.55.524-030.34 Contractual Services
88,390
151,374
61,463
154,613
3,239
2.1%
001.55.524-030.40 Travel
9,683
25,300
5,713
24,000
(1,300)
(5.1)%
001.55.524-030.41 Communication Services
12,320
11,906
16,224
11,861
(45)
(0.4)%
001.55.524-030.42 Postage
6,077
12,500
3,909
17,500
5,000
40.0%
001.55.524-030.44 Rental & Leases
15,816
34,830
20,726
35,230
400
1.1%
001.55.524-030.46 Repair & Maintenance
1,460
11,500
6,786
7,500
(4,000)
(34.8)%
001.55.524-030.47 Printing & Binding
446
4,000
53
6,000
2,000
50.0%
001.55.524-030.49 Other Current Charges
29,752
60,000
33,189
35,000
(25,000)
(41.7)%
001.55.524-030.51 Office Supplies
8,854
10,000
6,531
10,000
0
—%
001.55.524-030.52 Operating Supplies
20,296
39,700
14,471
31,400
(8,300)
(20.9)%
001.55.524-030.54 Books, Subscription & Membership
10,810
9,664
3,891
11,434
1,770
18.3%
001.55.524-030.55 Training
10,619
17,500
6,914
20,000
2,500
14.3%
278,862
553,274
225,138
599,538
46,264
8.4%
3,352
14,000
11,294
10,000
(4,000)
(28.6)%
Capital Expenses Total
3,352
14,000
11,294
10,000
(4,000)
(28.6)%
Total
1,052,092
1,437,252
824,206
1,433,357
(3,895)
(0.3)%
Personnel Services
001.55.524-010.12 Salary
001.55.524-010.14 Overtime
Personnel Services Total
Operating Expenses
Operating Expenses Total
Capital Expenses
001.55.524-060.64 Machinery & Equipment
144
City of Lake City Fiscal Year Budget
142
General Fund
Growth Management
Expenditure Detail
FY 2027
Operating Expense Professional Services
001.55.524-030.31
Attorney Fees for Foreclosures
50,000
001.55.524-030.31
Attorney for Land Use
35,000
001.55.524-030.31
Attorney for Planning Board
15,000
001.55.524-030.31
North Central Florida Regional Planning Council
25,000
001.55.524-030.31
Surveying of Parcels
75,000
001.55.524-030.31
Traffic Analysis
35,000
Operating Expense Professional Services Total
235,000
Operating Expense Contractual Services
001.55.524-030.34
Clean Up of Overgrown Parcels
20,000
001.55.524-030.34
Code Enforcement Special Magistrate
10,000
001.55.524-030.34
Demolition of Hazardous Structures
40,000
001.55.524-030.34
Mobility Cost
75,000
001.55.524-030.34
New World Software Maintenance
5,613
001.55.524-030.34
VUSPEX Virtual Inspection Program
4,000
Operating Expense Contractual Services Total
154,613
Operating Expense Travel
001.55.524-030.40
BOAF Conference (BPS)
4,000
001.55.524-030.40
BOAF Permit Tech Conference (BPS)
3,000
001.55.524-030.40
Florida APA 26
4,000
001.55.524-030.40
Florida Association of Code Enforcement
4,500
001.55.524-030.40
Florida Floodplain Managers Association
4,000
001.55.524-030.40
International Code Council Annual Conference
2,500
001.55.524-030.40
Planning and Zoning Board
2,000
Operating Expense Travel Total
24,000
Operating Expense Communication Services
001.55.524-030.41
AT&T Mobility
5,600
001.55.524-030.41
Comcast Business
5,076
001.55.524-030.41
Dept of Management Services
750
001.55.524-030.41
Verizon
435
Operating Expense Communication Services Total
11,861
Operating Expense Postage
001.55.524-030.42
Building (BPS)
500
001.55.524-030.42
Business Tax Receipt Mailings
3,000
001.55.524-030.42
Code Enforcement Mailings
4,000
City of Lake City Fiscal Year Budget
145
General Fund
Growth Management
143
Expenditure Detail
FY 2027
001.55.524-030.42
Planning and Zoning Mailings
10,000
Operating Expense Postage Total
17,500
Operating Expense Rental & Leases
001.55.524-030.44
Enterprise Vehicles
31,930
001.55.524-030.44
Konica
3,300
Operating Expense Rental & Leases Total
35,230
Operating Expense Repair & Maintenance
001.55.524-030.46
Office - General Maintenance
2,500
001.55.524-030.46
Vehicle Maintenance
2,500
001.55.524-030.46
Vehicle Maintenance (BPS)
2,500
Operating Expense Repair & Maintenance Total
7,500
Operating Expense Printing & Binding
001.55.524-030.47
BTR
1,000
001.55.524-030.47
Code Enforcement
1,000
001.55.524-030.47
Permitting (BPS)
2,000
001.55.524-030.47
Planning and Zoning
2,000
Operating Expense Printing & Binding Total
6,000
Operating Expense Other Current Charges
001.55.524-030.49
Clerk of Courts Recording Fees
5,000
001.55.524-030.49
Lake City Reporter - Annexation/Planning & Zoning
30,000
Operating Expense Other Current Charges Total
35,000
Operating Expense Office Supplies
001.55.524-030.51
Office Supplies
5,000
001.55.524-030.51
Office Supplies (BPS)
5,000
Operating Expense Office Supplies Total
10,000
Operating Expense Operating Supplies
001.55.524-030.52
Computers and Dual Monitors (Codes)
4,000
001.55.524-030.52
General Supplies
10,000
001.55.524-030.52
General Supplies (BPS)
10,000
001.55.524-030.52
Kiosk Computer & Stand
500
001.55.524-030.52
Kiosk Computer & Stand (BPS)
2,000
001.55.524-030.52
Tools & Equipment (BPS)
2,500
001.55.524-030.52
Uniforms
1,200
146
City of Lake City Fiscal Year Budget
144
General Fund
Growth Management
Expenditure Detail
FY 2027
001.55.524-030.52
Uniforms (BPS)
1,200
Operating Expense Operating Supplies Total
31,400
Operating Expense Books, Subscription & Membership
001.55.524-030.54
American Association of Code Enforcement
100
001.55.524-030.54
American Planning Association
1,000
001.55.524-030.54
Books
500
001.55.524-030.54
Building Official Association of Florida Dues
600
001.55.524-030.54
Columbia Builders Association
555
001.55.524-030.54
Florida Association of Code Enforcement
500
001.55.524-030.54
Florida Flood Plain Association
150
001.55.524-030.54
Florida ICC Subscription - FBC (BPS)
900
001.55.524-030.54
ICC Dues
400
001.55.524-030.54
International Economic Development Council
770
001.55.524-030.54
Mail Chimp
800
001.55.524-030.54
NFPA
700
001.55.524-030.54
North Central Florida Planning Council Membership
4,300
001.55.524-030.54
Project Management Institute
159
Operating Expense Books, Subscription & Membership Total
11,434
Operating Expense Training
001.55.524-030.55
BOAF Conference
1,500
001.55.524-030.55
BOAF Permit Tech Conference
1,000
001.55.524-030.55
Customer Service Training
1,000
001.55.524-030.55
FACE Conference
1,950
001.55.524-030.55
FL APA Conference 27
1,800
001.55.524-030.55
Florida Floodplain Managers Conference
1,000
001.55.524-030.55
International Code Council Annual Conference
750
001.55.524-030.55
Training and CEU's for Building Inspectors & Techs (BPS)
5,000
001.55.524-030.55
Training and CEU's for Code Enforcement
3,000
001.55.524-030.55
Training and CEU's for Planning Department
3,000
Operating Expense Training Total
20,000
Capital Outlay Machinery & Equipment
001.55.524-060.64
City of Lake City Fiscal Year Budget
Mobile Radios - Codes Enforcement & Storm
10,000
Capital Outlay Machinery & Equipment Total
10,000
Total
609,538
147
General Fund
Growth Management
145
Department Positions
Account
Position
FY 2026
FY 2027
Building Inspector
1
1
Code Enforcement Officer
2
2
Director of Growth Management
1
1
Permits Technicians
2
2
Planning Technician
1
1
Planner II
1
1
8
8
Growth Management
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Growth Management
1
2019
FORD F-150 PU
24,249
$50,000.00
2
2026
CHEVROLET SILVERADO 1500
217
$45,000.00
3
2026
CHEVROLET SILVERADO 1500
156
$45,000.00
4
2024
CHEVROLET SILVERADO 1500
6,826
$45,000.00
Grand Total
31,448
148
City of Lake City Fiscal Year Budget
149
Community Redevelopment Agency
150
148
Community Redevelopment Agency
FY 2026
FY 2027
Difference
% Change
Community Redevelopment Agency
103-311.00
Ad Valorem Taxes Ad Valorem Taxes
185,764
196,132
10,368
5.6%
103-338.10
Shared Rev From Other Local Units CRA Property
Taxes
296,275
320,958
24,683
8.3%
103-347.20.03
Culture/Recreation Parks & Recreation Park &
Building
2,000
5,500
3,500
175.0%
103-390.00
Investment Earnings Surplus from prior year
491,050
1,083,239
592,189
120.6%
975,089
1,605,829
630,740
64.7%
Community Redevelopment Agency Total
Other
$2,000
0.2%
Ad Valorem Taxes Ad Valorem Taxes
$185,764
19.1%
Shared Rev From Other Local Units CRA
Property Taxes
$296,275
30.4%
Investment Earnings Surplus from prior
year
$491,050
50.4%
40
CRA
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
975,089
1,605,829
630,740
64.7%
975,089
1,605,829
630,740
64.7%
151
Community Redevelopment Agency
CRA
149
CRA
(Chapter 163, Part III, Florida Statutes). The CRA is established by the local
government and functions within that local government. The City of Lake City
established the Community Redevelopment Agency (CRA) in 1981 to create an
area in which the Central Business District would evolve into a more dynamic
office, service, financial, entertainment, residential and governmental area.
CRA Boundary Districts
Under Florida law (Chapter 163, Part III), local governments are able to designate areas as Community Redevelopment Areas when certain conditions exist.
Since all the monies used in financing CRA activities are locally generated,
CRAs are not overseen by the state, but redevelopment plans must be consistent with local government comprehensive plans. Examples of conditions that
can support the creation of a Community Redevelopment Area include, but
are not limited to: the presence of substandard or inadequate structures, a
shortage of affordable housing, inadequate infrastructure, insufficient roadways, and inadequate parking. To document that the required conditions
exist, the local government must survey the proposed redevelopment area
and prepare a Finding of Necessity. If the Finding of Necessity determines that
the required conditions exist, the local government may create a Community
Redevelopment Area to provide the tools needed to foster and support redevelopment of the targeted area.
Darby Pavillion
Wilson Park
Community Redevelopment Agency (CRA) refers to a public entity created by a
city or county to implement the community redevelopment activities outlined
under the Community Redevelopment Act which was enacted in 1969
Sallie Mae Jerry Memorial Park
152
City of Lake City Fiscal Year Budget
150
Community Redevelopment Agency
CRA
Department Expenditures
Personnel Services
$101,400
6.3%
Capital Expenses
$602,517
37.5%
Operating Expenses
$798,762
49.7%
Debt Service
$103,150
6.4%
City of Lake City Fiscal Year Budget
153
Community Redevelopment Agency
CRA
151
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
103.40.559-010.12 Salary
0
0
0
47,180
47,180
100.0%
103.40.559-010.21 FICA
0
0
0
3,609
3,609
100.0%
103.40.559-010.22 Retirement Contributions
0
0
0
6,611
6,611
100.0%
103.40.559-010.23 Life, Health & Disability
0
0
0
43,948
43,948
100.0%
103.40.559-010.24 Workers Compensation
0
0
0
52
52
100.0%
0
0
0
101,400
101,400
100.0%
103.40.559-030.31 Professional Services
68,250
83,000
96,040
83,000
0
—%
103.40.559-030.32 Accounting & Auditing
5,000
5,000
5,500
6,000
1,000
20.0%
103.40.559-030.34 Contractual Services
2,358
7,798
5,426
7,108
(690)
(8.8)%
0
5,500
0
5,500
0
—%
103.40.559-030.41 Communication Services
4,618
4,896
3,992
4,896
0
—%
103.40.559-030.43 Utility Services
8,535
9,600
6,046
10,275
675
7.0%
103.40.559-030.45 Insurance
24,717
29,422
17,051
13,983
(15,439)
(52.5)%
103.40.559-030.46 Repair & Maintenance
6,771
34,500
0
34,500
0
—%
103.40.559-030.47 Printing & Binding
0
700
668
700
0
—%
103.40.559-030.49 Other Current Charges
594
100,000
51,188
600,000
500,000
500.0%
103.40.559-030.52 Operating Supplies
14,782
31,000
12,432
31,000
0
—%
103.40.559-030.54 Books, Subscription & Membership
0
700
620
700
0
—%
103.40.559-030.55 Training
0
1,100
0
1,100
0
—%
135,625
313,216
198,963
798,762
485,546
155.0%
103.40.559-060.61 Land
0
0
26,340
0
0
—%
103.40.559-060.63 Infrastructure
0
558,723
5,000
602,517
43,794
7.8%
0
558,723
31,340
602,517
43,794
7.8%
103.40.559-070.71 Principal
93,051
94,734
94,734
96,447
1,713
1.8%
103.40.559-070.72 Interest
10,098
8,416
6,374
6,703
(1,713)
(20.4)%
Debt Service Total
103,149
103,150
101,107
103,150
0
—%
Total
238,775
975,089
331,410
1,605,829
630,740
64.7%
Personnel Services
Personnel Services Total
Operating Expenses
103.40.559-030.40 Travel
Operating Expenses Total
Capital Expenses
Capital Expenses Total
Debt Service
154
City of Lake City Fiscal Year Budget
152
Community Redevelopment Agency
CRA
Expenditure Detail
FY 2027
Operating Expense Professional Services
103.40.559-030.31
CRA Plan Update, 2nd Half of Contract
83,000
Operating Expense Professional Services Total
83,000
Operating Expense Accounting & Auditing
103.40.559-030.32
Audit
6,000
Operating Expense Accounting & Auditing Total
6,000
Operating Expense Contractual Services
103.40.559-030.34
MCA Camera Licenses
3,300
103.40.559-030.34
New World Software Maintenance
3,808
Operating Expense Contractual Services Total
7,108
Operating Expense Travel
103.40.559-030.40
Travel to CRA training
5,500
Operating Expense Travel Total
5,500
Operating Expense Communication Services
103.40.559-030.41
Comcast Business
4,896
Operating Expense Communication Services Total
4,896
Operating Expense Utility Services
103.40.559-030.43
Florida Power & Light
1,000
103.40.559-030.43
Water Sewer Utility
9,275
Operating Expense Utility Services Total
10,275
Operating Expense Insurance
103.40.559-030.45
Property Insurance
13,983
Operating Expense Insurance Total
13,983
Operating Expense Repair & Maintenance
103.40.559-030.46
HVAC Maintenance
300
103.40.559-030.46
Misc Repairs & Maintenance
27,200
103.40.559-030.46
Olustee Park Gazebo Repair
7,000
Operating Expense Repair & Maintenance Total
34,500
Operating Expense Printing & Binding
103.40.559-030.47
CRA Annual Report
700
Operating Expense Printing & Binding Total
City of Lake City Fiscal Year Budget
700
155
Community Redevelopment Agency
CRA
153
Expenditure Detail
FY 2027
Operating Expense Other Current Charges
103.40.559-030.49
CRA Facade Grant
600,000
Operating Expense Other Current Charges Total
600,000
Operating Expense Operating Supplies
103.40.559-030.52
Operating Supplies
25,000
103.40.559-030.52
Upgrade Park Camera
6,000
Operating Expense Operating Supplies Total
31,000
Operating Expense Books, Subscription & Membership
103.40.559-030.54
FL Redevelopment Assoc. Annual Membership
700
Operating Expense Books, Subscription & Membership Total
700
Operating Expense Training
103.40.559-030.55
FRA Annual Conference, CRA Board Member Training
1,100
Operating Expense Training Total
1,100
Capital Outlay Infrastructure
103.40.559-060.63
Undesiginated Projects
602,517
Capital Outlay Infrastructure Total
602,517
Debt Service Principal
103.40.559-070.71
CRA Redevelopment Loan - First Federal
96,447
Debt Service Principal Total
96,447
Debt Service Interest
103.40.559-070.72
CRA Redevelopment Loan - First Federal
6,703
Debt Service Interest Total
6,703
Total
1,504,429
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
156
City of Lake City Fiscal Year Budget
157
Fire Special Assessment
158
156
Fire Special Assessment
FY 2026
FY 2027
Difference
% Change
3,776,371
3,776,371
0
—%
Fire Special Assessment
110-342.20
Public Safety Fire Protection
110-342.50
Public Safety Protective Inspection Fee
3,157
3,500
343
10.9%
110-361.10
Interest & Other Earnings Interest
19,856
30,856
11,000
55.4%
110-369.90
Other Misc Revenue Revenue
1,750
2,000
250
14.3%
110-381.00.01
Interfund Transfer Group Transfer From General
Fund
685,395
685,395
0
—%
110-390.00
Investment Earnings Surplus from prior year
0
390,592
390,592
100.0%
4,486,529
4,888,714
402,185
9.0%
Fire Special Assessment Total
Other
$43,000
1.0%
Interfund Transfer Group Transfer From
General Fund
$685,395
15.2%
Public Safety Fire Protection
$3,776,371
83.8%
50
Fire
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
4,486,529
4,888,714
402,185
9.0%
4,486,529
4,888,714
402,185
9.0%
159
Fire Special Assessment
Fire
157
Fire
Josh Wehinger, Fire Chief
Accomplishments:
The results of the ISO study significantly improved our standing, reducing our rating to a Class 2 department and placing us among the top 3% of fire departments
nationwide. The department successfully operated within its allocated budget for another consecutive year, with the addition of personnel contributing to
improved staffing levels and allowing us to maintain—and remain well below—our overtime budget. Our public education and community awareness
programs continued to play a vital role in strengthening community relationships and promoting safety. We expanded our efforts by installing smoke alarms for
residents lacking operable units and continued delivering fire extinguisher safety and usage training across office buildings, hotels, and apartment complexes
throughout the city. The establishment of a dedicated training position enabled personnel to attend in-house courses at a reduced cost, enhancing skill development and professional growth while maintaining high standards of service. Additionally, the department is in the final stages of licensing to begin providing
Advanced Life Support (ALS) patient care from one of our apparatuses, further advancing the level of care we deliver to our community.
Goals: The department’s goals for the upcoming fiscal year are to maintain operations within the approved budget while improving efficiency, support staffing
levels to minimize overtime and enhance response capabilities, expand community education and fire prevention efforts, strengthen personnel skills through
increased in-house training opportunities, and implement Advanced Life Support (ALS) services to elevate patient care. We also intend to seek appropriation and
other funding to replace one of our current front line fire engines, as these engines are over 10 years old and have become a maintenance budget burden.
Objectives:
Maintain an ISO Class 2 rating by meeting all evaluation criteria throughout the fiscal year.
Operate within 100% of the approved budget while achieving 3–5% in cost savings by year-end .
Maintain minimum staffing on 100% of shifts and keep overtime at or below budgeted level.
Complete full implementation of Advanced Life Support (ALS) services on at least one apparatus by the end of the fiscal year.
160
City of Lake City Fiscal Year Budget
158
Fire Special Assessment
Fire
Educate and train 90% of personnel to meet or exceed annual training requirements, ensuring the highest level of fire and life safety service delivery.
Expand community education and smoke alarm programs by increasing outreach events by 10% and installing smoke alarms in at least 100 residences.
Secure at least one grant award during the fiscal year to support department operations, equipment, or training needs.
Provide a minimum of 4 in-house training opportunities to reduce costs and improve personnel development.
Evaluate the potential surplus sale of one fire engine, along with seeking appropriation funding to support the acquisition of a new apparatus. The goal is to
improve service coverage, enhance reliability, and reduce long-term maintenance costs through strategic fleet replacement.
Meet or exceed response time benchmarks on 90% of emergency calls to ensure efficient service delivery.
Fire Overview:
The Lake City Fire Department (LCFD) has proudly served the community for
142 years, evolving from a volunteer department, founded in 1883, behind a
local bakery to a two-station, 30-person career department. Throughout its
history, the department has faced challenges, including the loss of personnel,
but has consistently demonstrated resilience and dedication to providing
high-quality fire and life safety services. Major milestones, such as the acquisition of the new Tower 1, the department’s most significant apparatus
purchase since 1923—highlight LCFD’s ongoing commitment to modernization and preparedness. With the city’s growth and the addition of full-time
personnel, the department has maintained safe staffing levels, reduced overtime demands, and solidified its ISO rating. In 2025, LCFD responded to 2,560
emergency calls, averaging 214 calls per month, a 13% increase over the
previous year. Notable responses included 36 building fires (a 111% increase
from 2024), 301 motor vehicle accidents, and assistance to Columbia County
Fire 31 times.
fire training sessions conducted at the Florida Gateway College Public Safety
campus. While live fire training can increase overtime, recent budget adjustments have ensured staffing and training requirements are met safely.
Looking forward, LCFD is planning for continued growth to meet the needs of
the expanding community and Gateway Airport. Future initiatives include
additional stations, increased personnel, enhanced training, and continued
development of apparatus and resources to ensure the department remains
ready for any emergency. With strong partnerships with the City Administration and a dedicated team, the Lake City Fire Department is well-positioned to
continue providing excellent service for generations to come.
Community Outreach – Extinguishing Training
Training remains a top priority to ensure personnel can provide the safest and
most effective service. Each member is required to complete 240 hours annually, totaling 8,310 hours for the department in 2025, including quarterly live
City of Lake City Fiscal Year Budget
Cedar Park Structure Fire
161
Fire Special Assessment
Fire
159
162
City of Lake City Fiscal Year Budget
160
Fire Special Assessment
Fire
Department Expenditures
Other
$58,388
1.2%
Operating Expenses
$878,372
18.0%
Other Uses
$253,969
5.2%
Personnel Services
$3,697,985
75.6%
City of Lake City Fiscal Year Budget
163
Fire Special Assessment
Fire
161
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
110.50.522-010.12 Salary
1,780,068
2,035,979
1,568,020
2,274,125
238,146
11.7%
110.50.522-010.14 Overtime
76,309
160,000
73,092
160,000
0
—%
110.50.522-010.15 Special Pay Incentive
21,785
21,701
15,477
19,101
(2,600)
(12.0)%
110.50.522-010.21 FICA
137,904
164,388
121,583
181,904
17,516
10.7%
110.50.522-010.22 Retirement Contributions
284,626
321,795
267,298
403,486
81,691
25.4%
110.50.522-010.23 Life, Health & Disability
316,493
558,484
295,114
565,895
7,411
1.3%
110.50.522-010.24 Workers Compensation
123,496
82,862
64,802
93,474
10,612
12.8%
2,740,681
3,345,209
2,405,386
3,697,985
352,776
10.5%
110.50.522-030.31 Professional Services
53,353
24,194
14,838
65,278
41,084
169.8%
110.50.522-030.32 Accounting & Auditing
4,498
5,000
4,392
5,000
0
—%
110.50.522-030.34 Contractual Services
137,494
159,803
138,580
162,672
2,869
1.8%
110.50.522-030.40 Travel
8,998
12,000
7,222
12,000
0
—%
110.50.522-030.41 Communication Services
28,191
32,215
20,182
29,155
(3,060)
(9.5)%
673
1,000
983
1,000
0
—%
110.50.522-030.43 Utility Services
62,087
66,000
45,615
72,000
6,000
9.1%
110.50.522-030.44 Rental & Leases
49,790
45,615
38,367
46,275
660
1.4%
110.50.522-030.45 Insurance
64,060
80,455
49,401
66,339
(14,116)
(17.5)%
110.50.522-030.46 Repair & Maintenance
120,892
145,008
98,148
142,682
(2,326)
(1.6)%
110.50.522-030.47 Printing & Binding
119
250
37
250
0
—%
110.50.522-030.48 Promotional Activities
1,146
5,000
1,798
5,000
0
—%
110.50.522-030.49 Other Current Charges
92,055
92,051
116,579
92,038
(13)
(0.0)%
110.50.522-030.51 Office Supplies
999
1,500
416
1,500
0
—%
110.50.522-030.52 Operating Supplies
96,675
116,040
85,233
116,040
0
—%
110.50.522-030.54 Books, Subscription & Membership
7,234
10,187
5,412
10,392
205
2.0%
110.50.522-030.55 Training
34,292
41,145
33,899
50,751
9,606
23.3%
762,555
837,463
661,100
878,372
40,909
4.9%
Personnel Services
Personnel Services Total
Operating Expenses
110.50.522-030.42 Postage
Operating Expenses Total
164
City of Lake City Fiscal Year Budget
162
Fire Special Assessment
Fire
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
2,394,356
49,888
55,229
58,388
8,500
17.0%
2,394,356
49,888
55,229
58,388
8,500
17.0%
253,968
253,969
164,157
253,969
0
—%
Other Uses Total
253,968
253,969
164,157
253,969
0
—%
Total
6,151,560
4,486,529
3,285,872
4,888,714
402,185
9.0%
Capital Expenses
110.50.522-060.64 Machinery & Equipment
Capital Expenses Total
Other Uses
110.50.522090.91.12
Intragovernmental Transfers
City of Lake City Fiscal Year Budget
165
Fire Special Assessment
Fire
163
Expenditure Detail
FY 2027
Operating Expense Professional Services
110.50.522-030.31
Fire Assessment Study
40,000
110.50.522-030.31
Legal Fees- Fire Assessment
6,000
110.50.522-030.31
NFPA FF Tech Medical Exams
19,278
Operating Expense Professional Services Total
65,278
Operating Expense Accounting & Auditing
110.50.522-030.32
Audit
5,000
Operating Expense Accounting & Auditing Total
5,000
Operating Expense Contractual Services
110.50.522-030.34
Annual Radio Subscriber Access (CC BCC)
6,038
110.50.522-030.34
Dispatch Services/year 3
110.50.522-030.34
Generator Maintenance Contract Station 2
500
110.50.522-030.34
HVAC Maintenance Contract Station 2
300
110.50.522-030.34
Medical-EMS Services/Dr.Redfield
30,000
110.50.522-030.34
Mowrey Elevator Maintenance Contract
1,650
110.50.522-030.34
New World Software Maintenance
17,519
110.50.522-030.34
Ring Power Generator Maintenance Contract
4,025
110.50.522-030.34
Trane Maintenance Contract
2,640
100,000
Operating Expense Contractual Services Total
162,672
Operating Expense Travel
110.50.522-030.40
Various Seminars/Classes
12,000
Operating Expense Travel Total
12,000
Operating Expense Communication Services
110.50.522-030.41
AT&T Mobility
6,600
110.50.522-030.41
Comcast Business
11,880
110.50.522-030.41
Comcast Station 1 & 2
4,248
110.50.522-030.41
Dept of Management Services
1,900
110.50.522-030.41
Verizon
4,075
110.50.522-030.41
Verizon/Station 2
452
Operating Expense Communication Services Total
29,155
Operating Expense Postage
110.50.522-030.42
Postage
1,000
Operating Expense Postage Total
1,000
166
City of Lake City Fiscal Year Budget
164
Fire Special Assessment
Fire
Expenditure Detail
FY 2027
Operating Expense Utility Services
110.50.522-030.43
Florida Power & Light
39,967
110.50.522-030.43
Florida Power & Light - Station 2
12,833
110.50.522-030.43
Water Sewer Utility
9,600
110.50.522-030.43
Water Sewer Utility - Station 2
9,600
Operating Expense Utility Services Total
72,000
Operating Expense Rental & Leases
110.50.522-030.44
Konica Lease
1,050
110.50.522-030.44
Vehicle Leases
45,225
Operating Expense Rental & Leases Total
46,275
Operating Expense Insurance
110.50.522-030.45
Old Engine
2,000
110.50.522-030.45
Property Insurance
64,339
Operating Expense Insurance Total
66,339
Operating Expense Repair & Maintenance
110.50.522-030.46
Air Compressor SCBA Maintenance
2,700
110.50.522-030.46
Annual Fire Alarm Testing/Inspection/Public Safety Building
500
110.50.522-030.46
Annual Fire Alarm Testing/Inspection/Station 2
1,000
110.50.522-030.46
Annual SCBA Flow Testing/Mask Fitting
4,330
110.50.522-030.46
Annual Service-Extrication Equipment
5,000
110.50.522-030.46
Apparatus & Portable Equipment Maintenance
50,000
110.50.522-030.46
Apparatus Fire Pump Testing
1,700
110.50.522-030.46
BDA/DAS System for Public Safety Building
2,000
110.50.522-030.46
Carpet/Floor/Grout Cleaning
1,250
110.50.522-030.46
Domestic Backflow Testing/Public Safety Building
100
110.50.522-030.46
Domestic Backflow Testing/Station 2
200
110.50.522-030.46
E-Dispatch.com
1,650
110.50.522-030.46
Fire Extinguisher Service (vehicles/racks)
250
110.50.522-030.46
Fire Extinguisher Service /Public Safety Bldg
200
110.50.522-030.46
Fire Extinguisher Service/Station 2
400
110.50.522-030.46
Fire Hose Testing & Ground Ladder Testing
4,200
110.50.522-030.46
Fire Sprinkler Maintenance & Testing/Punlic Safety Building
300
110.50.522-030.46
Fire Sprinkler Maintenance & Testing/Station 2
600
110.50.522-030.46
Fire Suppression Inspection-FM200
1,200
110.50.522-030.46
Firehouse Software Maintenance /ESO
14,245
City of Lake City Fiscal Year Budget
167
Fire Special Assessment
Fire
165
Expenditure Detail
FY 2027
110.50.522-030.46
Ladder Testing/Aerial
2,000
110.50.522-030.46
Motorola Post Warranty Maintenance Plan/Year 7
10,273
110.50.522-030.46
Pest Control/Public Safety Building
90
110.50.522-030.46
Pest Control/Station 2
144
110.50.522-030.46
Public Safety Building Miscellaneous Repairs
17,500
110.50.522-030.46
Server Maintenance
1,500
110.50.522-030.46
Smart API
2,500
110.50.522-030.46
Smart Cop ProQA Interface Maintenance
800
110.50.522-030.46
Station 2 Miscellaneous Building Repairs
12,000
110.50.522-030.46
Vehicle Lease Maintenance
2,950
110.50.522-030.46
Weather Monitoring Maintenance Support
1,100
Operating Expense Repair & Maintenance Total
142,682
Operating Expense Printing & Binding
110.50.522-030.47
Printing & Binding
250
Operating Expense Printing & Binding Total
250
Operating Expense Promotional Activities
110.50.522-030.48
Promotional Activities & Ceremonies
5,000
Operating Expense Promotional Activities Total
5,000
Operating Expense Other Current Charges
110.50.522-030.49
Elevator License Renewal
38
110.50.522-030.49
Fire Assessment Notification Mailing
32,000
110.50.522-030.49
Special Assessment Collection Fee to County
60,000
Operating Expense Other Current Charges Total
92,038
Operating Expense Office Supplies
110.50.522-030.51
Office Supplies
1,500
Operating Expense Office Supplies Total
1,500
Operating Expense Operating Supplies
110.50.522-030.52
Class A Uniforms
3,150
110.50.522-030.52
Clothing Allowance
19,800
110.50.522-030.52
Fire Clothing Items
8,500
110.50.522-030.52
Fire Hose 5"
5,500
110.50.522-030.52
Fuel
40,000
110.50.522-030.52
Promotional Exams
1,500
110.50.522-030.52
Safety Boots
2,970
110.50.522-030.52
Supplies-Miscellaneous
15,000
168
City of Lake City Fiscal Year Budget
166
Fire Special Assessment
Fire
Expenditure Detail
FY 2027
110.50.522-030.52
Tech Rescue Items
3,000
110.50.522-030.52
Tools & Equipment
5,000
110.50.522-030.52
Uniform Pants
4,635
110.50.522-030.52
Uniform Shirts
4,635
110.50.522-030.52
Washing Machine Dosing Pump (Station 2)
2,350
Operating Expense Operating Supplies Total
116,040
Operating Expense Books, Subscription & Membership
110.50.522-030.54
Continuing Education Books
1,200
110.50.522-030.54
FFCA Membership
250
110.50.522-030.54
Florida Fire Inspectors Association Membership
300
110.50.522-030.54
Gym Membership
5,940
110.50.522-030.54
National Fire Code Subscription
1,552
110.50.522-030.54
NFPA Membership
250
110.50.522-030.54
Rotary Membership
900
Operating Expense Books, Subscription & Membership Total
10,392
Operating Expense Training
110.50.522-030.55
Continuing Education Classes
20,000
110.50.522-030.55
Firefighter Sponsorship
20,000
110.50.522-030.55
Target Solutions Training Module
10,751
Operating Expense Training Total
50,751
Capital Outlay Machinery & Equipment
110.50.522-060.64
Computers/Laptops
14,888
110.50.522-060.64
Fire Gear Sets
15,000
110.50.522-060.64
Portable Radio Maintenance & Repairs
28,500
Capital Outlay Machinery & Equipment Total
58,388
Other Uses Intragovernmental Transfers Debt Service
110.50.522-090.91.12
2019 Sales Tax Bond
196,989
110.50.522-090.91.12
Motorola Lease #1
56,980
City of Lake City Fiscal Year Budget
Other Uses Intragovernmental Transfers Debt Service Total
253,969
Total
1,190,729
169
Fire Special Assessment
Fire
167
Department Positions
Account
Position
FY 2026
FY 2027
Administrative Assistant
1
1
Assistant Fire Chief
1
1
Fire Chief
1
1
Fire Driver/Engineers
6
6
Fire Lieutenants
3
3
Firefighter/EMT
21
18
Training Officer PT
1
1
Fire Captains
0
3
Total
34
34
68
68
Fire
110.50.522
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Fire
1
2024
Ford Expedition
12,021
$72,000.00
2
2024
Ford Expedition
7,635
$72,000.00
3
2025
Chevy 2500 Pickup
3,835
$60,000.00
4
2013
E-ONE TYPHOON
80,420
$800,000.00
5
2011
E-ONE TYPHOON
74,029
$800,000.00
6
2022
FORD F-550
19,761
$100,000.00
7
2006
KENWORTH T300
59,966
$140,000.00
8
1926
AMERICAN LAFRANCE
9
2006
E-ONE AERIAL
54,088
$1,500,000.00
10
2024
Sutphen SPH100
4,726
$2,100,000.00
Grand Total
$700,000.00
316,481
170
City of Lake City Fiscal Year Budget
171
Airport
172
170
Airport
FY 2026
FY 2027
Difference
% Change
1,460,327
1,600,000
139,673
9.6%
0
83,634
83,634
100.0%
Airport
140-344.10
Transportation-User Fees Airport Gas Sales
140-361.10
Interest & Other Earnings Interest
140-362.00
Rents and Royalties Rents
961,810
990,664
28,854
3.0%
140-369.90
Other Misc Revenue Revenue
7,400
1,000
(6,400)
(86.5)%
140-369.90.03
Other Misc Revenue Revenue Timco 2 cent Gas
66,165
75,000
8,835
13.4%
140-390.00
Investment Earnings Surplus from prior year
533,359
752,638
219,279
41.1%
3,029,061
3,502,936
473,875
15.6%
Airport Total
Other
$7,400
0.2%
Investment Earnings Surplus from prior
year
$533,359
17.6%
Other Misc Revenue Revenue Timco 2 cent
Gas
$66,165
2.2%
Transportation-User Fees Airport Gas Sales
$1,460,327
48.2%
Rents and Royalties Rents
$961,810
31.8%
60
Airport
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
3,029,061
3,502,936
473,875
15.6%
3,029,061
3,502,936
473,875
15.6%
173
Airport
Airport
171
Airport
Chad Gomes, Interim Airport Director
Accomplishments:
Over the past year, Lake City Gateway Airport achieved several significant milestones that strengthened operations, expanded revenue, and enhanced service
capabilities. In addition to successfully securing Defense Logistics Agency contract, the North Hangar and Taxiway project was completed, improving both infrastructure and operational readiness. A new concessionaire agreement was negotiated with Enterprise Rent-A-Car, providing a 10% commission per vehicle.
The budget revenue increased $500,000 over the previous year. The Airport also applied for and received a federal Infrastructure Investment and Jobs Act grant
totaling $231,680, funded at 95% by the FAA, 4% by FDOT, and 1% by Lake City. Fuel sales reached a $1.2 million in April, and the USDA fixed-wing program
manager received a five-star review. The Airport worked collaboratively with FDOT on a grant to initiate repair work on Taxiway Alpha with repair work in progess
as well as successfully securing a 7,000-gallon refuel truck through the Federal Department of Emergency Management. The 4th Annual Bonanzas to Oshkosh
event brought 40 aircraft and 70 visitors to the community, boosting the local economy through hotel stays, dining, and rental car use, and increasing fuel sales by
an additional $8,000. Additionally, the airport established a new fuel testing lab and implemented enhanced procedures to meet strict DLA quality standards.
Goals:
The goals for Lake City Gateway Airport focus on strengthening its role in the region and supporting long-term economic growth. The Airport aims to become the
preferred general aviation destination in Florida, offering high-quality services that attract pilots and travelers statewide. In addition, efforts are directed toward
bringing in based tenants who will generate local jobs and revenue, further contributing to the community’s economic vitality. The Airport also seeks to create
site-ready accommodations that will support future business development and ensure continued expansion opportunities.
Objectives:
Increase fuel storage capacity by 60K gallons.
Attract new businesses that will invest in Lake City and strengthen the local economy.
Develop a dual-purpose fire station with one side dedicated to serving the public and the other exclusively supporting aviation operations.
Strengthen the region’s aviation sector by expanding high-quality, sustainable employment opportunities.
Increase hangar infrastructure to support growing aviation demand.
Address and correct deficiencies along Taxiway “A.”
Airport Overview:
Lake City Gateway Airport serves as a primary entry point for many travelers
arriving in Florida. Each day, business owners and visitors from around the
world pass through our facility, and we take pride in delivering true “Red
Carpet Treatment” to every guest.Our team provides comprehensive aircraft
services, including fueling and ground support. Rental vehicles are positioned
directly at the aircraft for convenient loading and unloading of passengers and
baggage. From the moment an aircraft parks on the ramp to the moment it
departs, our line service staff ensures a seamless, five-star experience.
174
City of Lake City Fiscal Year Budget
172
Airport
Airport
We support community growth by offering educational tours to youth groups
and to anyone interested in learning more about our exceptional airport.
Our department is one of the most diverse in the city. Lake City Gateway
Airport serves as a central hub for six agencies that provide critical firstresponder services, including air medical transport, aerial firefighting, aerial
law enforcement, and aerial forestry conservation. The airport also hosts an
aircraft maintenance facility that supports approximately 650 jobs within our
community.To learn more about Lake City Gateway Airport, visit the City’s
website at www.lcfla.com or contact us directly at 386-752-1066.
.
City of Lake City Fiscal Year Budget
175
Airport
Airport
173
Department Expenditures
Personnel Services
$653,961
21.6%
Other Uses
$90,000
3.0%
Capital Expenses
$140,000
4.6%
Debt Service
$243,842
8.1%
Operating Expenses
$1,901,258
62.8%
176
City of Lake City Fiscal Year Budget
174
Airport
Airport
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
140.60.542-010.12 Salary
357,557
437,158
320,457
403,839
(33,319)
(7.6)%
140.60.542-010.14 Overtime
9,004
10,000
14,233
10,000
0
—%
140.60.542-010.21 FICA
27,387
32,860
24,997
31,707
(1,153)
(3.5)%
140.60.542-010.22 Retirement Contributions
49,644
57,996
45,966
57,853
(143)
(0.2)%
140.60.542-010.23 Life, Health & Disability
22,976
108,197
25,140
40,710
(67,487)
(62.4)%
140.60.542-010.24 Workers Compensation
10,729
7,750
4,902
6,839
(911)
(11.8)%
0
0
293
630
630
100.0%
477,296
653,961
435,988
551,578
(102,383)
(15.7)%
140.60.542-030.31 Professional Services
17,376
100,000
9,700
50,000
(50,000)
(50.0)%
140.60.542-030.32 Accounting & Auditing
3,352
3,500
3,156
3,500
0
—%
140.60.542-030.34 Contractual Services
35,861
105,978
54,857
136,836
30,858
29.1%
140.60.542-030.40 Travel
3,044
4,000
1,650
8,000
4,000
100.0%
140.60.542-030.41 Communication Services
16,572
17,223
12,841
16,625
(598)
(3.5)%
404
500
81
500
0
—%
140.60.542-030.43 Utility Services
38,898
58,400
30,819
71,350
12,950
22.2%
140.60.542-030.44 Rental & Leases
15,296
23,754
18,097
23,754
0
—%
140.60.542-030.45 Insurance
78,792
90,258
61,336
78,438
(11,820)
(13.1)%
140.60.542-030.46 Repair & Maintenance
174,002
409,240
72,607
124,492
(284,748)
(69.6)%
140.60.542-030.47 Printing & Binding
89
500
65
500
0
—%
140.60.542-030.48 Promotional Activities
1,207
7,500
1,394
10,000
2,500
33.3%
140.60.542-030.49 Other Current Charges
5,889
5,900
6,617
10,000
4,100
69.5%
140.60.542-030.51 Office Supplies
3,088
2,500
587
2,500
0
—%
140.60.542-030.52 Operating Supplies
987,916
1,069,000
2,101,192
1,099,475
30,475
2.9%
140.60.542-030.54 Books, Subscription & Membership
143
505
104
505
0
—%
140.60.542-030.55 Training
1,153
2,500
1,295
2,000
(500)
(20.0)%
1,383,081
1,901,258
2,376,400
1,638,475
(262,783)
(13.8)%
0
48,000
19,057
112,000
64,000
133.3%
140.60.542-060.63 Infrastructure
4,280
0
0
0
0
—%
140.60.542-060.64 Machinery & Equipment
30,544
92,000
0
52,000
(40,000)
(43.5)%
34,824
140,000
19,057
164,000
24,000
17.1%
Personnel Services
140.60.542-010.25 Unemployment Compensation
Personnel Services Total
Operating Expenses
140.60.542-030.42 Postage
Operating Expenses Total
Capital Expenses
140.60.542-060.62 Building
Capital Expenses Total
City of Lake City Fiscal Year Budget
177
Airport
Airport
175
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
140.60.542-070.71 Principal
199,910
205,101
205,101
210,427
5,326
2.6%
140.60.542-070.72 Interest
43,931
38,741
30,301
33,415
(5,326)
(13.7)%
243,841
243,842
235,401
243,842
0
—%
Debt Service
Debt Service Total
Other Uses
140.60.542090.91.09
Intragovernmental Transfers
0
0
0
750,000
750,000
100.0%
140.60.542090.99.02
Other Uses
0
40,000
0
100,000
60,000
150.0%
140.60.542090.99.05
Other Uses
50,000
50,000
50,000
55,041
5,041
10.1%
Other Uses Total
50,000
90,000
50,000
905,041
815,041
905.6%
Total
2,189,042
3,029,061
3,116,846
3,502,936
473,875
15.6%
178
City of Lake City Fiscal Year Budget
176
Airport
Airport
Expenditure Detail
FY 2027
Operating Expense Professional Services
140.60.542-030.31
Professional Services
50,000
Operating Expense Professional Services Total
50,000
Operating Expense Accounting & Auditing
140.60.542-030.32
Auditor Fees
3,500
Operating Expense Accounting & Auditing Total
3,500
Operating Expense Contractual Services
140.60.542-030.34
Air Traffic Control Tower ATCT - Voice Recorder Service
2,500
140.60.542-030.34
Aspen Pest Control Service - Annually Pre-Paid
2,000
140.60.542-030.34
Automated Weather Observation System AWOS Maint & Insp
12,000
140.60.542-030.34
Cintas- Rugs & Towels, Deoderizers & Soaps - Bi-Weekly
5,500
140.60.542-030.34
DBT Weather Data Services into NAS - 3 Year Contract
3,600
140.60.542-030.34
DTN, LLC - AvSentry Online FBO Edition
3,600
140.60.542-030.34
Fire Shield Fire Protection
3,600
140.60.542-030.34
MCA Camera Licenses
26,208
140.60.542-030.34
New World - ERP Software Maintenance
11,828
140.60.542-030.34
Point-of-Sales Software
30,000
140.60.542-030.34
Ring Power - Emergency Backup Generator Maintenance
12,000
140.60.542-030.34
Security Safe - Fire and Security Alarm Monitoring
9,000
140.60.542-030.34
Sherman Mechanical HVAC
5,000
140.60.542-030.34
USDA Wildlife Services - Annual Services
10,000
Operating Expense Contractual Services Total
136,836
Operating Expense Travel
140.60.542-030.40
Florida Airports Council Conference
4,000
140.60.542-030.40
Future & Active Pilot Advisors
4,000
Operating Expense Travel Total
8,000
Operating Expense Communication Services
140.60.542-030.41
AT&T Mobility
3,750
140.60.542-030.41
COMCAST
2,800
140.60.542-030.41
COMCAST Business
8,500
140.60.542-030.41
DMS - Telephone & Long Distance Monthly
1,275
140.60.542-030.41
Verizon
300
Operating Expense Communication Services Total
City of Lake City Fiscal Year Budget
16,625
179
Airport
Airport
177
Expenditure Detail
FY 2027
Operating Expense Postage
140.60.542-030.42
Postage
500
Operating Expense Postage Total
500
Operating Expense Utility Services
140.60.542-030.43
City Water Sewer Gas Utilities
22,100
140.60.542-030.43
Florida Power & Light
49,250
Operating Expense Utility Services Total
71,350
Operating Expense Rental & Leases
140.60.542-030.44
Chevrolet Silverado Double Cab 1500
9,804
140.60.542-030.44
Chevrolet Silverado Double Cab 2500
13,950
Operating Expense Rental & Leases Total
23,754
Operating Expense Insurance
140.60.542-030.45
Eastern Aviation Insurance - Crew Car
6,000
140.60.542-030.45
FMIT B-2 General Airport Liability
29,000
140.60.542-030.45
Property Insurance
43,438
Operating Expense Insurance Total
78,438
Operating Expense Repair & Maintenance
140.60.542-030.46
A/C replacement FBO building
20,000
140.60.542-030.46
A/C Replacement in runway lighting vault
4,492
140.60.542-030.46
FBO Building & Airfield Equipment - Maintenance and Repairs
42,000
140.60.542-030.46
Fuel Meter Calibrations
6,000
140.60.542-030.46
Fuel Storage Tank / Fuel Truck Tank Filter Replacements
10,000
140.60.542-030.46
Hangar Door Preventative Maintenance & Repairs
35,000
140.60.542-030.46
HVAC Maintenance
5,000
140.60.542-030.46
Leased Vehicle Maintenance
2,000
Operating Expense Repair & Maintenance Total
124,492
Operating Expense Printing & Binding
140.60.542-030.47
Printing
500
Operating Expense Printing & Binding Total
500
Operating Expense Promotional Activities
140.60.542-030.48
Aircraft Events
10,000
Operating Expense Promotional Activities Total
10,000
180
City of Lake City Fiscal Year Budget
178
Airport
Airport
Expenditure Detail
FY 2027
Operating Expense Other Current Charges
140.60.542-030.49
Real Estate Tax - Rental Properties
10,000
Operating Expense Other Current Charges Total
10,000
Operating Expense Office Supplies
140.60.542-030.51
Office Supplies
2,500
Operating Expense Office Supplies Total
2,500
Operating Expense Operating Supplies
140.60.542-030.52
Aviation Fuel for Resale
1,030,475
140.60.542-030.52
Boots Stipend
140.60.542-030.52
Credit Card Processing Fees
50,000
140.60.542-030.52
Operating / Cleaning Supplies
2,500
140.60.542-030.52
Vehicle Fuel / Off-Road Diesel Fuel
15,000
140.60.542-030.52
Wi-Fi Access Point
700
800
Operating Expense Operating Supplies Total
1,099,475
Operating Expense Books, Subscription & Membership
140.60.542-030.54
Florida Airports Council - FAC
330
140.60.542-030.54
National Fire Protection Association - NFPA
175
Operating Expense Books, Subscription & Membership Total
505
Operating Expense Training
140.60.542-030.55
FAC/FAPA Training
2,000
Operating Expense Training Total
2,000
Capital Outlay Building
140.60.542-060.62
FBO Carpet
8,000
140.60.542-060.62
FBO Landscaping
20,000
140.60.542-060.62
Fuel truck garage cover
24,000
140.60.542-060.62
Pole Barn for Tractor
60,000
Capital Outlay Building Total
112,000
Capital Outlay Machinery & Equipment
140.60.542-060.64
New Sump Reclaimer for Avgas Tank Farm
12,000
140.60.542-060.64
Ventrac Attachments
30,000
140.60.542-060.64
Welder
10,000
Capital Outlay Machinery & Equipment Total
City of Lake City Fiscal Year Budget
52,000
181
Airport
Airport
179
Expenditure Detail
FY 2027
Debt Service Principal
140.60.542-070.71
2017 Airport Revenue Bond - BB&T Bond Principal
210,427
Debt Service Principal Total
210,427
Debt Service Interest
140.60.542-070.72
2017 Airport Revenue Bond - BB&T Bond Interest
33,415
Debt Service Interest Total
33,415
Other Uses Intragovernmental Transfers Airport Construction
140.60.542-090.91.09
Grant Match Funds for Future Projects
750,000
Other Uses Intragovernmental Transfers Airport Construction Total
750,000
Other Uses Other Uses Allocations
Other Uses Other Uses Contingency
140.60.542-090.99.05
General Fund Services for Airport Fund
55,041
140.60.542-090.99.02
Contingency
100,000
Other Uses Other Uses Allocations Total
55,041
Other Uses Other Uses Contingency Total
100,000
Total
2,951,358
Department Positions
Account
Position
FY 2026
FY 2027
Airport Director
1
1
Airport Lineman I/II/III
5
5
Airport Manager
1
1
Operations Coordinator
1
0
8
7
Airport
140.60.542
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Airport
1
2026
FORD F150
0
$42,422.00
2
2015
INTERNATIONAL JET A
4,893
$200,000.00
182
City of Lake City Fiscal Year Budget
Airport
Airport
180
Department Vehicle Schedule
Mileage
Replacement Cost
3
2012
FORD F650 AVGAS
13,179
$185,000.00
4
2016
FORD TRANSIT WGN VAN
27,342
$60,000.00
5
2025
CHEVROLET SILVERADO 1500
3,109
$45,000.00
6
2024
INTERNATIONAL FUEL TRUCK
3,431
$200,000.00
Grand Total
City of Lake City Fiscal Year Budget
Lease/Own
51,954
183
Debt Service
184
182
Debt Service
FY 2026
FY 2027
Difference
% Change
Debt Service
204-381.00.01
Interfund Transfer Group Transfer From General
Fund
590,472
496,349
(94,123)
(15.9)%
204-381.00.08
Interfund Transfer Group Transfer From Fire
253,969
253,969
0
—%
844,441
750,318
(94,123)
(11.1)%
Debt Service Total
Interfund Transfer Group Transfer From
Fire
$253,969
30.1%
Interfund Transfer Group Transfer From
General Fund
$590,472
69.9%
30
Debt
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
844,441
750,318
(94,123)
(11.1)%
844,441
750,318
(94,123)
(11.1)%
185
Debt Service
Debt
183
Debt
The City routinely accesses the capital markets to facilitate the purchase of capital assets and to build, improve, and maintain public capital infrastructure. This
fund recognizes that activity including the authorized borrowing amount and the anticipated debt service repayments from the various City departments and
funds. The revenue received from user departments for debt service due during FY 26 is posted to support the annual payments. Expenditures includes the estimated cost of administering the fund for FY 26 and the estimated payments to various financial institutions for the cost of borrowed funds.
Department Expenditures
Debt Service
$750,318
100.0%
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
204.30.517-070.71 Principal
628,624
646,542
646,541
570,867
(75,675)
(11.7)%
204.30.517-070.72 Interest
215,815
197,899
168,118
179,451
(18,448)
(9.3)%
Debt Service Total
844,439
844,441
814,658
750,318
(94,123)
(11.1)%
Total
844,439
844,441
814,658
750,318
(94,123)
(11.1)%
Debt Service
186
City of Lake City Fiscal Year Budget
184
Debt Service
Debt
Expenditure Detail
FY 2027
Debt Service Principal
204.30.517-070.71
2019 Sales Tax Bond
418,403
204.30.517-070.71
Motorola Lease #1
152,464
Debt Service Principal Total
570,867
Debt Service Interest
204.30.517-070.72
2019 Sales Tax Bond
160,977
204.30.517-070.72
Motorola Lease #1
18,474
City of Lake City Fiscal Year Budget
Debt Service Interest Total
179,451
Total
750,318
187
Sales Tax Bond Fund
188
186
Sales Tax Bond Fund
FY 2026
FY 2027
Difference
% Change
Sales Tax Bond Fund
304-381.00.01
Interfund Transfer Group Transfer From General
Fund
1,943,544
1,943,544
0
—%
304-390.00
Investment Earnings Surplus from prior year
1,669,492
1,734,554
65,062
3.9%
3,613,036
3,678,098
65,062
1.8%
Sales Tax Bond Fund Total
Investment Earnings Surplus from prior
year
$1,669,492
46.2%
30
Interfund Transfer Group Transfer From
General Fund
$1,943,544
53.8%
Debt
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
3,613,036
3,678,098
65,062
1.8%
3,613,036
3,678,098
65,062
1.8%
189
Sales Tax Bond Fund
Sales Tax Bond Fund
187
Sales Tax Bond Fund
The Sales Tax Bond Fund is a dedicated fund established to manage the proceeds and debt service obligations of bonds issued by the City of Lake City, Florida,
backed by infrastructure sales surtax revenues. This fund ensures the transparent and efficient administration of borrowed funds used for major capital improvement projects that benefit the entire community.
In Fiscal Year 2020, the City issued Sales Tax Revenue Bonds primarily to finance the design and construction of a new City Hall facility. The new City Hall will serve
as a modern, centralized hub for municipal operations, enhancing accessibility, improving service delivery, and addressing the growing administrative and operational needs of the City. This capital investment reflects the City's long-term commitment to improving infrastructure and creating a more efficient and welcoming
civic environment for residents, staff, and visitors.
Lake City remains committed to responsible debt management and transparent reporting as the City Hall project progresses through its planning, construction,
and completion phases.
Department Expenditures
190
City of Lake City Fiscal Year Budget
188
Sales Tax Bond Fund
Sales Tax Bond Fund
Capital Expenses
$3,678,098
100.0%
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
2,048
0
2,048
0
0
—%
2,048
0
2,048
0
0
—%
14,900
3,613,036
0
3,678,098
65,062
1.8%
Capital Expenses Total
14,900
3,613,036
0
3,678,098
65,062
1.8%
Total
16,948
3,613,036
2,048
3,678,098
65,062
1.8%
Operating Expenses
304.30.517-030.31 Professional Services
Operating Expenses Total
Capital Expenses
304.30.517-060.62 Building
City of Lake City Fiscal Year Budget
191
Sales Tax Bond Fund
Sales Tax Bond Fund
189
Expenditure Detail
FY 2027
Capital Outlay Building
304.30.517-060.62
New City Hall
3,678,098
Capital Outlay Building Total
3,678,098
Total
3,678,098
192
City of Lake City Fiscal Year Budget
193
Airport Construction
194
192
Airport Construction
FY 2026
FY 2027
Difference
% Change
Airport Construction
341-331.41
Federal Grants Airport Development
299,958
242,497
(57,461)
(19.2)%
341-334.41
State Grant Airport Development
1,226,430
2,095,163
868,733
70.8%
341-381.00.07
Interfund Transfer Group Transfer From Airport
Fund
0
750,000
750,000
100.0%
1,526,388
3,087,660
1,561,272
102.3%
Airport Construction Total
Federal Grants Airport Development
$299,958
19.7%
State Grant Airport Development
$1,226,430
80.3%
60
Airport
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
1,526,388
3,087,660
1,561,272
102.3%
1,526,388
3,087,660
1,561,272
102.3%
195
Airport Construction
Airport Construction
193
Airport Construction
The Airport Construction Fund supports the planning, design, and execution of capital improvements at the Lake City Gateway Airport. This fund plays a critical
role in advancing the City's aviation infrastructure, ensuring the airport remains a viable transportation and economic development asset for the region.
The primary revenues for the Airport Construction Fund are derived from federal and state grants, primarily from the Federal Aviation Administration (FAA) and
the Florida Department of Transportation (FDOT). These grants are awarded on a project-specific basis and typically require local matching funds, which are
budgeted through the City's Airport fund. The FAA provides significant funding through the Airport Improvement Program (AIP), while FDOT contributes through
its Aviation Grant Program to support state-priority projects.
The FY 2026 budget includes allocations for key projects such as runway and taxiway improvements, infrastructure upgrades, hangar development, and safety
enhancements. These capital projects are aligned with the Airport’s Master Plan and are essential for meeting FAA standards, accommodating future aviation
demand, and supporting economic growth through increased airport operations.
By leveraging external funding sources, the City is able to complete major improvements with minimal fiscal impact on local taxpayers, ensuring responsible
financial stewardship while investing in critical infrastructure.
Department Expenditures
196
City of Lake City Fiscal Year Budget
194
Airport Construction
Airport Construction
Capital Expenses
$3,087,660
100.0%
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
341.60.542-060.62 Building
209,095
893,101
800,974
1,788,415
895,314
100.2%
341.60.542-060.63 Infrastructure
369,975
633,287
859,732
1,299,245
665,958
105.2%
Capital Expenses Total
579,070
1,526,388
1,660,706
3,087,660
1,561,272
102.3%
Total
579,070
1,526,388
1,660,706
3,087,660
1,561,272
102.3%
Capital Expenses
City of Lake City Fiscal Year Budget
197
Airport Construction
Airport Construction
195
Expenditure Detail
FY 2027
Capital Outlay Building
341.60.542-060.62
Hangar Roof Repairs RIF Grant
1,788,415
Capital Outlay Building Total
1,788,415
Capital Outlay Infrastructure
341.60.542-060.63
Design & Construction Taxiway A FAA & FDOT Grant
249,245
341.60.542-060.63
Design & Construction Taxiway A Pipe Repairs FDOT Grant
300,000
341.60.542-060.63
Future Grant Projects
750,000
Capital Outlay Infrastructure Total
1,299,245
Total
3,087,660
198
City of Lake City Fiscal Year Budget
199
Water-Sewer Utility
200
198
Water-Sewer Utility
FY 2026
FY 2027
Difference
% Change
5,000
5,000
0
—%
Water-Sewer Utility
410-329.10
Other Permits, Fees, Spec Assess Inspection Fee
410-334.31
State Grant Water
5,861,525
0
(5,861,525)
(100.0)%
410-334.35.02
State Grant Sewer/Wastewtr Tourism/Econ Develop
1,552,044
0
(1,552,044)
(100.0)%
410-343.60.01
Physical Environment Water/Sewer Utility Water
Service
8,475,224
8,475,224
0
—%
410-343.60.02
Physical Environment Water/Sewer Utility Sewer
Service
8,972,266
8,972,266
0
—%
410-343.60.03
Physical Environment Water/Sewer Utility Tap
Charges
71,379
111,025
39,646
55.5%
410-343.60.05
Physical Environment Water/Sewer Utility Misc
Charges
43,480
45,958
2,478
5.7%
410-343.60.09
Physical Environment Water/Sewer Utility Septage
0
48,069
48,069
100.0%
410-361.10
Interest & Other Earnings Interest
178,274
178,274
0
—%
410-369.90
Other Misc Revenue Revenue
25,000
25,000
0
—%
410-369.90.07
Other Misc Revenue Revenue Delinquent Fees/
Penalties
276,129
276,129
0
—%
410-381.00.05
Interfund Transfer Group Transfer From Impact
Fund
0
2,652,555
2,652,555
100.0%
410-390.00
Investment Earnings Surplus from prior year
6,279,114
5,594,146
(684,968)
(10.9)%
31,739,435
26,383,646
(5,355,789)
(16.9)%
FY 2026
FY 2027
Difference
% Change
Water-Sewer Utility Total
70
Water/Sewer Admin
8,597,601
8,326,305
(271,296)
(3.2)%
71
Customer Service
940,956
1,056,447
115,491
12.3%
72
Water Treatment Plant
3,029,760
2,984,810
(44,950)
(1.5)%
74
Wastewater Treatment
3,764,547
2,665,745
(1,098,802)
(29.2)%
75
NFMIP Wastewater Treatment Plant
451,657
493,650
41,993
9.3%
76
Sprayfield
8,034,554
595,768
(7,438,786)
(92.6)%
77
GIS/SCADA
0
1,080,561
1,080,561
100.0%
78
Distribution and Collections
6,920,360
9,180,360
2,260,000
32.7%
31,739,435
26,383,646
(5,355,789)
(16.9)%
Total
City of Lake City Fiscal Year Budget
201
Water-Sewer Utility
Other
$449,061
1.4%
Water/Sewer Admin
$8,579,204
27.1%
Water Treatment Plant
$3,023,162
9.6%
Wastewater Treatment
$3,738,828
11.8%
199
Customer Service
$931,435
2.9%
Distribution and Collections
$6,869,011
21.7%
Sprayfield
$8,025,162
25.4%
202
City of Lake City Fiscal Year Budget
200
Water-Sewer Utility
Water Sewer Admin
Water Sewer Admin
Steve Brown, Executive Director of Utilities
Accomplishments: The City continued to advance major utility initiatives in Fiscal Year 2026 to support rapid growth and long-term infrastructure needs. This
year, the City purchased the North Florida Mega Industrial Park (NFMIP) Wastewater Treatment Plant, securing a critical asset for future development and service
capacity. Staff also successfully negotiated a five-million-dollar, 16-inch water main extension from the COLC wastewater plant to the recently purchased NFMIP to
strengthen system reliability and expand service availability. In addition, the department is progressing on multiple utility expansion projects, storm-water
program installations, and wastewater plant upgrades, ensuring that essential services keep pace with the community’s expanding demands.
Goals: The Water & Sewer Utility Administration is focused on optimizing operations to improve efficiency and reduce long-term costs while maintaining and
modernizing critical infrastructure to ensure reliable, high-quality service for the community. The department is committed to securing the funding necessary for
major capital projects and future utility planning, supporting sustainable growth across the City. Building a skilled, motivated workforce remains a priority, along
with enhancing customer satisfaction by responding to citizen concerns and delivering dependable, transparent service.
Objectives:
Upgrade and install new utility infrastructure to support long-term community growth.
Reduce overall infrastructure costs by pursuing grants, partnerships, and alternative funding sources.
Attract and retain qualified professionals within the utility sector.
Provide ongoing training and development opportunities to strengthen employee skills.
Utilize Geographic Information Systems (GIS) mapping to enhance planning and operational efficiency.
City of Lake City Fiscal Year Budget
203
Water-Sewer Utility
Water Sewer Admin
201
Department Expenditures
Personnel Services
$213,964
2.6%
Other Uses
$2,026,739
24.3%
Operating Expenses
$1,160,403
13.9%
Capital Expenses
$1,531,500
18.4%
Debt Service
$3,393,699
40.8%
204
City of Lake City Fiscal Year Budget
202
Water-Sewer Utility
Water Sewer Admin
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
457,919
498,831
391,041
132,058
(366,773)
(73.5)%
0
1,000
0
0
(1,000)
(100.0)%
410.70.536-010.21 FICA
33,141
38,302
28,417
10,109
(28,193)
(73.6)%
410.70.536-010.22 Retirement Contributions
87,346
94,502
73,351
44,506
(49,996)
(52.9)%
410.70.536-010.23 Life, Health & Disability
79,542
108,608
64,858
24,556
(84,052)
(77.4)%
410.70.536-010.24 Workers Compensation
8,836
5,296
7,601
2,735
(2,561)
(48.4)%
666,784
746,539
565,268
213,964
(532,575)
(71.3)%
410.70.536-030.31 Professional Services
46,265
360,000
6,260
360,000
0
—%
410.70.536-030.32 Accounting & Auditing
32,375
32,750
29,612
32,750
0
—%
410.70.536-030.34 Contractual Services
42,258
80,989
97,672
138,336
57,347
70.8%
410.70.536-030.40 Travel
20,178
29,250
6,039
1,000
(28,250)
(96.6)%
410.70.536-030.41 Communication Services
121,842
126,310
88,796
97,550
(28,760)
(22.8)%
112
250
0
250
0
—%
410.70.536-030.43 Utility Services
19,885
20,641
15,782
22,791
2,150
10.4%
410.70.536-030.44 Rental & Leases
10,383
7,500
5,568
4,200
(3,300)
(44.0)%
410.70.536-030.45 Insurance
439,690
529,139
306,658
455,156
(73,983)
(14.0)%
410.70.536-030.46 Repair & Maintenance
31,332
37,720
15,203
34,220
(3,500)
(9.3)%
410.70.536-030.47 Printing & Binding
325
700
0
700
0
—%
410.70.536-030.49 Other Current Charges
280,915
362,800
272,238
2,000
(360,800)
(99.4)%
410.70.536-030.51 Office Supplies
2,082
5,000
539
5,000
0
—%
410.70.536-030.52 Operating Supplies
28,030
48,100
31,369
6,000
(42,100)
(87.5)%
0
1,800
120
0
(1,800)
(100.0)%
16,391
27,700
2,314
450
(27,250)
(98.4)%
1,092,063
1,670,649
878,170
1,160,403
(510,246)
(30.5)%
410.70.536-060.61 Land
0
2,500
0
2,500
0
—%
410.70.536-060.62 Building
0
29,000
1,681,268
29,000
0
—%
1,052,328
800,000
146,088
1,300,000
500,000
62.5%
0
161,000
39,787
200,000
39,000
24.2%
1,052,328
992,500
1,867,143
1,531,500
539,000
54.3%
2,711,870
2,755,972
2,755,971
2,973,082
217,110
7.9%
Personnel Services
410.70.536-010.12 Salary
410.70.536-010.14 Overtime
Personnel Services Total
Operating Expenses
410.70.536-030.42 Postage
410.70.536-030.54 Books, Subscription & Membership
410.70.536-030.55 Training
Operating Expenses Total
Capital Expenses
410.70.536-060.63 Infrastructure
410.70.536-060.64 Machinery & Equipment
Capital Expenses Total
Debt Service
410.70.536-070.71 Principal
City of Lake City Fiscal Year Budget
205
Water-Sewer Utility
Water Sewer Admin
203
Expenditure Summary
410.70.536-070.72 Interest
Debt Service Total
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
465,392
432,241
355,256
420,617
(11,624)
(2.7)%
3,177,262
3,188,213
3,111,227
3,393,699
205,486
6.4%
(2,711,870)
0
(2,755,973)
0
0
—%
Other Uses
410.70.536-070.78 Bond Expense Contra
410.70.536090.99.01
Other Uses
121,565
142,700
(18,823)
142,700
0
—%
410.70.536090.99.02
Other Uses
0
877,000
0
300,000
(577,000)
(65.8)%
410.70.536090.99.05
Other Uses
980,000
980,000
816,667
1,584,039
604,039
61.6%
Other Uses Total
(1,610,305)
1,999,700
(1,958,129)
2,026,739
27,039
1.4%
Total
4,378,133
8,597,601
4,463,678
8,326,305
(271,296)
(3.2)%
206
City of Lake City Fiscal Year Budget
204
Water-Sewer Utility
Water Sewer Admin
Expenditure Detail
FY 2027
Operating Expense Professional Services
410.70.536-030.31
Engineering/Surveyor Services
360,000
Operating Expense Professional Services Total
360,000
Operating Expense Accounting & Auditing
410.70.536-030.32
Auditor Fees
32,750
Operating Expense Accounting & Auditing Total
32,750
Operating Expense Contractual Services
410.70.536-030.34
Customer Service HVAC Quarterly Maintenance
2,400
410.70.536-030.34
Janitorial Services
12,000
410.70.536-030.34
New World Software Maintenance
123,936
Operating Expense Contractual Services Total
138,336
Operating Expense Travel
410.70.536-030.40
FRWA Conference
1,000
Operating Expense Travel Total
1,000
Operating Expense Communication Services
410.70.536-030.41
Comcast
2,650
410.70.536-030.41
Comcast Business
81,500
410.70.536-030.41
Dept of Management Services
13,400
Operating Expense Communication Services Total
97,550
Operating Expense Postage
410.70.536-030.42
Postage
250
Operating Expense Postage Total
250
Operating Expense Utility Services
410.70.536-030.43
Clay Electric
410.70.536-030.43
FPL
410.70.536-030.43
Water Sewer Utility
12,100
450
10,241
Operating Expense Utility Services Total
22,791
Operating Expense Rental & Leases
410.70.536-030.44
Konica Copier Rental
1,700
410.70.536-030.44
Specialized Equipment
2,500
Operating Expense Rental & Leases Total
City of Lake City Fiscal Year Budget
4,200
207
Water-Sewer Utility
Water Sewer Admin
205
Expenditure Detail
FY 2027
Operating Expense Insurance
410.70.536-030.45
Property Insurance
455,156
Operating Expense Insurance Total
455,156
Operating Expense Repair & Maintenance
410.70.536-030.46
Annual Generator Load Test
2,500
410.70.536-030.46
Building Repairs & Maintenance
20,000
410.70.536-030.46
HVAC Maintenance
1,800
410.70.536-030.46
Pest Control
420
410.70.536-030.46
Security Camera Repairs
2,500
410.70.536-030.46
Truck and Equipment
7,000
Operating Expense Repair & Maintenance Total
34,220
Operating Expense Printing & Binding
410.70.536-030.47
Business Cards
200
410.70.536-030.47
Printing and Binding
500
Operating Expense Printing & Binding Total
700
Operating Expense Other Current Charges
410.70.536-030.49
Advertising
2,000
Operating Expense Other Current Charges Total
2,000
Operating Expense Office Supplies
410.70.536-030.51
Office Supplies
5,000
Operating Expense Office Supplies Total
5,000
Operating Expense Operating Supplies
410.70.536-030.52
Fuel - Other
1,000
410.70.536-030.52
Warehouse Shelving
5,000
Operating Expense Operating Supplies Total
6,000
Operating Expense Training
410.70.536-030.55
FRWA Conference
450
Operating Expense Training Total
450
Capital Outlay Land
410.70.536-060.61
Easements
2,500
Capital Outlay Land Total
2,500
208
City of Lake City Fiscal Year Budget
206
Water-Sewer Utility
Water Sewer Admin
Expenditure Detail
FY 2027
Capital Outlay Infrastructure
410.70.536-060.63
Unassigned utility projects
1,300,000
Capital Outlay Infrastructure Total
1,300,000
Capital Outlay Machinery & Equipment
410.70.536-060.64
Asset Management Software
200,000
Capital Outlay Machinery & Equipment Total
200,000
Debt Service Principal
410.70.536-070.71
2016 SRL Refunding
782,000
410.70.536-070.71
2020A Refunding
1,655,346
410.70.536-070.71
2020B Series
276,740
410.70.536-070.71
NFMIP WWTP
258,996
Debt Service Principal Total
2,973,082
Debt Service Interest
410.70.536-070.72
2016 SRL Refunding
39,264
410.70.536-070.72
2020A Refunding
224,655
410.70.536-070.72
2020B Series
122,861
410.70.536-070.72
NFMIP WWTP
33,837
Debt Service Interest Total
420,617
Other Uses Other Uses Allocations
Other Uses Other Uses Bad Debts
Other Uses Other Uses Contingency
410.70.536-090.99.05
General Fund Services for Water/Sewer Fund
1,584,039
410.70.536-090.99.01
Bad Debt
142,700
410.70.536-090.99.02
Contingency
300,000
City of Lake City Fiscal Year Budget
Other Uses Other Uses Allocations Total
1,584,039
Other Uses Other Uses Bad Debts Total
142,700
Other Uses Other Uses Contingency Total
300,000
Total
8,083,341
209
Water-Sewer Utility
Water Sewer Admin
207
Department Positions
Account
Position
FY 2026
FY 2027
Executive Director of Utilities
1
1
GIS Analyst
2
0
GIS Supervisor
1
0
SCADA Analyst
1
0
Senior SCADA Analyst
1
0
6
1
Water Sewer Admin
410.70.536
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Water Sewer Admin
1
2020
Grand Total
CHEVROLET MALIBU
9,973
$30,000.00
9,973
210
City of Lake City Fiscal Year Budget
208
Water-Sewer Utility
Customer Service
Customer Service
Katrina Medearis, Customer Service Director
Accomplishments:
Customer Service fully implemented Tyler Cashiering and enhanced reporting capabilities, strengthening financial tracking and operational transparency. The
team improved communication with customers through proactive notifications and targeted outreach, while deepening collaboration with Finance, Public Works,
D&C, and Gas to streamline service delivery. Employee training was expanded to elevate system proficiency and service quality, and staff continued fostering positive relationships with residents through active community engagement and responsive support.
Goals:
Customer Service will focus on continuous improvement by strengthening employee skills, retaining experienced staff, and maximizing technology investments to
enhance service quality and operational efficiency. The team will assist with implementation of the EPL system to improve payment processing and overall workflow, while continuing to reduce annual write-off balances through proactive account management and consistent monitoring. Expanded community outreach
and public education will help residents better understand utility services, and ongoing training will support strong customer interactions and effective system
use.
Objectives:
Improve response times and increase first-contact resolution to deliver exceptional customer service.
Refine workflows and standard operating procedures to boost efficiency and strengthen departmental partnerships.
Use data and reporting to proactively identify and address customer concerns.
Enhance financial management through consistent monitoring of delinquent accounts and write-offs.
City of Lake City Fiscal Year Budget
211
Water-Sewer Utility
Customer Service
Customer Service Department Overview
The Customer Service Department serves as the frontline of communication
and support for the community, playing a critical role in maintaining strong
relationships between the public and the city’s operational departments. This
department functions not only as a central hub for resolving inquiries and
concerns, but also a vital collaborator in ensuring the seamless delivery of
essential services.
209
Water Quality: Working with the Water Treatment Department to relay and
address concerns regarding water quality.
Key Partnerships and Initiatives
Distribution and Collection (D&C): Close collaboration ensures rapid communication and resolution of customer issues. A notable achievement is the Major
Meter Exchange Program, which has significantly reduced the number of
meters not being read electronically, from over 1,200 to fewer than 500. This
effort has improved both billing accuracy and operational efficiency.
Growth Management & Development Support: Through the Tap & Impact
Division, Customer Service partners with Growth Management Department
and County Officials to facilitate new residential and commercial developments. This includes identifying new service areas, onboards customers, and
streamlining utility related processes for developers.
The Customer Service team provides support for:
Water Services: Addressing water usage inquiries, billing questions, service
activations/ terminations, and reporting of leaks or outages.
Gas Department: Coordinating work orders, responding to emergency calls,
and ensuring public awareness of safety protocols, and seasonal usage trends.
Sanitation Services: Managing garbage cart requests, missed pickups, and
account related issues to maintain timely and effective waste collection.
Finance Department: Collaboration ensures effective handling of billing,
payment processing, and delinquency management. Customer Services also
supports financial audits and internal reporting functions.
Commitment of Service
At its core, the Customer Service Department exemplifies the City’s commitment to responsiveness, transparency, and collaboration. By working in
tandem with multiple departments, the team ensures cohesive, high-quality
service delivery across all public utilities and infrastructure systems.
212
City of Lake City Fiscal Year Budget
210
Water-Sewer Utility
Customer Service
Department Expenditures
Operating Expenses
$179,900
17.0%
Personnel Services
$876,547
83.0%
City of Lake City Fiscal Year Budget
213
Water-Sewer Utility
Customer Service
211
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
410.71.536-010.12 Salary
495,126
547,885
413,068
568,855
20,970
3.8%
410.71.536-010.21 FICA
35,395
41,913
29,598
43,517
1,604
3.8%
410.71.536-010.22 Retirement Contributions
71,521
77,517
64,936
89,608
12,091
15.6%
410.71.536-010.23 Life, Health & Disability
95,198
97,862
79,788
173,942
76,080
77.7%
410.71.536-010.24 Workers Compensation
1,108
712
880
625
(87)
(12.2)%
698,347
765,889
588,270
876,547
110,658
14.4%
410.71.536-030.34 Contractual Services
75,686
88,100
66,176
112,850
24,750
28.1%
410.71.536-030.40 Travel
2,735
2,500
4,363
3,500
1,000
40.0%
410.71.536-030.41 Communication Services
984
1,367
808
2,150
783
57.3%
39,870
42,200
31,141
42,200
0
—%
410.71.536-030.44 Rental & Leases
668
1,300
676
1,300
0
—%
410.71.536-030.46 Repair & Maintenance
710
3,900
0
3,900
0
—%
410.71.536-030.47 Printing & Binding
102
1,100
0
1,100
0
—%
410.71.536-030.48 Promotional Activities
849
1,000
512
1,500
500
50.0%
410.71.536-030.51 Office Supplies
5,158
5,200
3,693
5,200
0
—%
410.71.536-030.52 Operating Supplies
12,744
27,550
17,489
4,900
(22,650)
(82.2)%
850
850
900
1,300
450
52.9%
Operating Expenses Total
140,357
175,067
125,758
179,900
4,833
2.8%
Total
838,704
940,956
714,028
1,056,447
115,491
12.3%
Personnel Services
Personnel Services Total
Operating Expenses
410.71.536-030.42 Postage
410.71.536-030.55 Training
214
City of Lake City Fiscal Year Budget
212
Water-Sewer Utility
Customer Service
Expenditure Detail
FY 2027
Operating Expense Contractual Services
410.71.536-030.34
Enco
19,000
410.71.536-030.34
Invoice Cloud Platform
41,200
410.71.536-030.34
MCA Camera Licenses
7,100
410.71.536-030.34
Record Destruction
2,000
410.71.536-030.34
Tyler Payment Fees
43,550
Operating Expense Contractual Services Total
112,850
Operating Expense Travel
410.71.536-030.40
Florida Rural Water
1,000
410.71.536-030.40
Sensus Conference
2,500
Operating Expense Travel Total
3,500
Operating Expense Communication Services
410.71.536-030.41
AT&T Mobility
1,600
410.71.536-030.41
Verizon
550
Operating Expense Communication Services Total
2,150
Operating Expense Postage
410.71.536-030.42
Postage and Package
1,200
410.71.536-030.42
Statements
41,000
Operating Expense Postage Total
42,200
Operating Expense Rental & Leases
410.71.536-030.44
Konica Copier Lease
1,300
Operating Expense Rental & Leases Total
1,300
Operating Expense Repair & Maintenance
410.71.536-030.46
Docusign
300
410.71.536-030.46
Misc. Repair Items for Customer Service Equipment
2,300
410.71.536-030.46
OnBase Scanner Maintenance
100
Operating Expense Repair & Maintenance Total
2,700
Operating Expense Printing & Binding
410.71.536-030.47
Business Cards
200
410.71.536-030.47
CS Letterhead Envelopes
900
Operating Expense Printing & Binding Total
City of Lake City Fiscal Year Budget
1,100
215
Water-Sewer Utility
Customer Service
213
Expenditure Detail
FY 2027
Operating Expense Promotional Activities
410.71.536-030.48
Promotional
1,500
Operating Expense Promotional Activities Total
1,500
Operating Expense Office Supplies
410.71.536-030.51
Copy Paper
1,200
410.71.536-030.51
Supplies
4,000
Operating Expense Office Supplies Total
5,200
Operating Expense Operating Supplies
410.71.536-030.52
City Shirts
1,400
410.71.536-030.52
Computers - Replacement
2,000
410.71.536-030.52
Operating Supplies
1,500
Operating Expense Operating Supplies Total
4,900
Operating Expense Training
410.71.536-030.55
Florida Rural Water
450
410.71.536-030.55
Sensus Registration
850
Operating Expense Training Total
1,300
Total
178,700
Department Positions
Account
Position
FY 2026
FY 2027
Customer Service Manager
1
1
Customer Service Rep I/II/III
8
4
Billing Coordinator
0
1
Billing Coordinator Assistance
0
1
Director of Customer Service
1
1
Utility Service Coordinator
1
1
Utility Service Coordinator Assistant
0
1
Utility Collections Coordinator
0
1
11
11
Customer Service
410.71.536
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Grand Total
216
City of Lake City Fiscal Year Budget
214
Water-Sewer Utility
Water Treatment Plant
Water Treatment Plant
Michael Osborn, Water Treatment Plant Director
Accomplishments:
The Price Creek Water Treatment Plant achieved several significant milestones in FY26, reflecting its continued commitment to excellence and system reliability.
The facility successfully completed the EPA Risk and Resilience Assessment (RRA) and Emergency Response Plan (ERP), strengthening preparedness and regulatory compliance. Major upgrades were completed, including new PLCs at the West Booster Pump Station and enhancements to the plant’s SCADA system, along
with the full repainting of the elevated water tower. The plant earned the NE Plant Excellence Award for the third consecutive year and was recognized as the
AWWA Plant of the Year, underscoring its outstanding performance. Additionally, staff advanced their professional qualifications with certifications in backflow
testing and Utility Maintenance Level III, further enhancing operational capability and service quality.
Goals:
The Price Creek Water Treatment Plant is committed to continuing its tradition of excellence by setting and upholding the highest standards in the water treatment field. The team will focus on advancing operational performance, strengthening regulatory compliance, and enhancing system reliability to ensure the
community receives safe, high-quality drinking water. Through ongoing innovation, professional development, and proactive system improvements, the plant
aims to remain a leader in the industry and a trusted resource for residents and businesses.
Objectives:
Upgrade well PLCs and strengthen security protocols to enhance operational reliability.
Improve plant cybersecurity to safeguard critical systems and infrastructure.
Add mixers to ground storage tanks and remove outdated curtains to improve water quality and circulation.
City of Lake City Fiscal Year Budget
217
Water-Sewer Utility
Water Treatment Plant
215
Water Treatment Plant Overview:
Water treatment plays a crucial role in removing contaminants and hazardous
substances, ensuring that water is clean and safe for consumption. Unfortunately, nearly 2 billion people worldwide rely on either untreated drinking
water or sources that may be unsafe or contaminated. Implementing effective
water treatment systems helps prevent water-related health risks, including
waterborne diseases and fatalities.
Beyond production, maintaining equipment is a vital component of our
responsibilities. This includes preventive, corrective, and predictive maintenance, as well as calibrations and equipment replacements. Our systems
encompass a wide range of essential infrastructure, such as process generation systems, auxiliary generators, pumps, motors, injection systems, monitoring equipment, air systems, electrical components, and storage tanks.
Our commitment extends beyond our facility gates. We manage auto flushers
in our distribution system to ensure fresh water circulation and uphold
optimal water quality. Additionally, we rigorously oversee the City’s CrossConnection Control Program, protecting the distribution system from external
contaminants. The division also conducts and facilitates fire flow tests for
contractors, businesses, and the fire department.
The City of Lake City Public Water Treatment Division is a dedicated team of
professionals committed to maintaining water quality every day of the week.
Our primary mission is to produce safe and visually appealing water at a
reasonable cost while managing resources responsibly. This involves continuous monitoring of plant operations, adjusting chemical treatments,
conducting quality tests, and maintaining accurate records—ensuring an
efficient and effective process that benefits our community.
218
City of Lake City Fiscal Year Budget
216
Water-Sewer Utility
Water Treatment Plant
Department Expenditures
Personnel Services
$747,865
25.1%
Capital Expenses
$406,000
13.6%
Operating Expenses
$1,830,945
61.3%
City of Lake City Fiscal Year Budget
219
Water-Sewer Utility
Water Treatment Plant
217
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
410.72.536-010.12 Salary
465,256
489,366
326,557
479,224
(10,142)
(2.1)%
410.72.536-010.14 Overtime
8,948
10,000
4,133
10,000
0
—%
410.72.536-010.21 FICA
32,886
37,781
23,653
35,994
(1,787)
(4.7)%
410.72.536-010.22 Retirement Contributions
72,647
73,238
56,405
79,805
6,567
9.0%
410.72.536-010.23 Life, Health & Disability
134,506
143,466
72,068
134,420
(9,046)
(6.3)%
410.72.536-010.24 Workers Compensation
15,610
9,255
5,954
8,422
(833)
(9.0)%
729,852
763,106
488,770
747,865
(15,241)
(2.0)%
410.72.536-030.31 Professional Services
59,975
100,000
39,900
100,000
0
—%
410.72.536-030.34 Contractual Services
117,305
221,600
61,110
231,600
10,000
4.5%
410.72.536-030.40 Travel
1,613
3,400
511
8,000
4,600
135.3%
410.72.536-030.41 Communication Services
10,779
14,740
11,318
16,180
1,440
9.8%
349
1,500
1
1,500
0
—%
410.72.536-030.43 Utility Services
458,184
482,650
352,678
518,075
35,425
7.3%
410.72.536-030.44 Rental & Leases
53,312
78,079
46,848
76,450
(1,629)
(2.1)%
410.72.536-030.46 Repair & Maintenance
196,258
411,500
210,699
276,200
(135,300)
(32.9)%
410.72.536-030.47 Printing & Binding
466
2,700
0
2,700
0
—%
410.72.536-030.48 Promotional Activities
5,121
6,500
4,677
7,500
1,000
15.4%
410.72.536-030.49 Other Current Charges
930
4,450
300
5,650
1,200
27.0%
410.72.536-030.51 Office Supplies
789
2,500
1,324
2,500
0
—%
410.72.536-030.52 Operating Supplies
397,599
528,070
316,356
566,375
38,305
7.3%
410.72.536-030.54 Books, Subscription & Membership
1,253
1,765
325
1,815
50
2.8%
410.72.536-030.55 Training
7,014
11,500
7,511
16,400
4,900
42.6%
1,310,947
1,870,954
1,053,558
1,830,945
(40,009)
(2.1)%
140,471
395,700
290,355
406,000
10,300
2.6%
Capital Expenses Total
140,471
395,700
290,355
406,000
10,300
2.6%
Total
2,181,270
3,029,760
1,832,683
2,984,810
(44,950)
(1.5)%
Personnel Services
Personnel Services Total
Operating Expenses
410.72.536-030.42 Postage
Operating Expenses Total
Capital Expenses
410.72.536-060.64 Machinery & Equipment
220
City of Lake City Fiscal Year Budget
218
Water-Sewer Utility
Water Treatment Plant
Expenditure Detail
FY 2027
Operating Expense Professional Services
410.72.536-030.31
Engineering for projects
100,000
Operating Expense Professional Services Total
100,000
Operating Expense Contractual Services
410.72.536-030.34
Back Flow Testing
225,000
410.72.536-030.34
MCA Camera Licenses
6,600
Operating Expense Contractual Services Total
231,600
Operating Expense Travel
410.72.536-030.40
FRWA Water Conferance
4,000
410.72.536-030.40
Technical Training
4,000
Operating Expense Travel Total
8,000
Operating Expense Communication Services
410.72.536-030.41
AT&T Mobility
5,700
410.72.536-030.41
Comcast
8,000
410.72.536-030.41
Security Monitoring
700
410.72.536-030.41
Sierra wireless
480
410.72.536-030.41
Verizon
1,300
Operating Expense Communication Services Total
16,180
Operating Expense Postage
410.72.536-030.42
Misc. Postage
1,500
Operating Expense Postage Total
1,500
Operating Expense Utility Services
410.72.536-030.43
Florida Power & Light
312,075
410.72.536-030.43
Water Sewer Utility
206,000
Operating Expense Utility Services Total
518,075
Operating Expense Rental & Leases
410.72.536-030.44
Konica Copier Lease
1,450
410.72.536-030.44
LOX Tank Rental
37,000
410.72.536-030.44
Misc. Rentals
10,000
410.72.536-030.44
Vehicle Lease
28,000
Operating Expense Rental & Leases Total
76,450
Operating Expense Repair & Maintenance
410.72.536-030.46
City of Lake City Fiscal Year Budget
Annual Instrumentation Calibration
23,000
221
Water-Sewer Utility
Water Treatment Plant
219
Expenditure Detail
FY 2027
410.72.536-030.46
Distilled Water System PM
1,500
410.72.536-030.46
FDEP Tank Repairs
5,000
410.72.536-030.46
General Maintenance Repairs
100,000
410.72.536-030.46
General PM
55,000
410.72.536-030.46
Generator PM
23,000
410.72.536-030.46
Hach PM Service for Turbidity, DR3900, And Chlorine Meters
3,700
410.72.536-030.46
HVAC PM Service
2,000
410.72.536-030.46
New Door Handles for Plant
7,500
410.72.536-030.46
Paint for Plant Equipment and Facilities
5,000
410.72.536-030.46
Safety Light Battery Replacement
1,500
410.72.536-030.46
UPS System Servicing and PM
5,000
410.72.536-030.46
Vehicle Maintenance for City Owned Trucks
15,000
410.72.536-030.46
Vehicle Maintenance for Lease
4,000
410.72.536-030.46
Xylem Ozone System Service
25,000
Operating Expense Repair & Maintenance Total
276,200
Operating Expense Printing & Binding
410.72.536-030.47
Announcements
2,700
Operating Expense Printing & Binding Total
2,700
Operating Expense Promotional Activities
410.72.536-030.48
Fair promotions
1,000
410.72.536-030.48
Misc. Promotion
1,500
410.72.536-030.48
Water Conservation
5,000
Operating Expense Promotional Activities Total
7,500
Operating Expense Other Current Charges
410.72.536-030.49
Operation Licensing
1,400
410.72.536-030.49
Plant Permit
4,000
410.72.536-030.49
Tank Permits
250
Operating Expense Other Current Charges Total
5,650
Operating Expense Office Supplies
410.72.536-030.51
Office Supplies for Normal Operations
2,000
410.72.536-030.51
Supplies for Additional FDEP Administrative Work
500
Operating Expense Office Supplies Total
2,500
Operating Expense Operating Supplies
410.72.536-030.52
Aspen Pest Control
255
410.72.536-030.52
Boots for Internship Employee
90
222
City of Lake City Fiscal Year Budget
220
Water-Sewer Utility
Water Treatment Plant
Expenditure Detail
FY 2027
410.72.536-030.52
Fuel - Other
35,000
410.72.536-030.52
Fuel - Vehicles
25,000
410.72.536-030.52
Hydrant flusher
9,000
410.72.536-030.52
Lab Analysis
55,000
410.72.536-030.52
Misc. Items
20,000
410.72.536-030.52
Pest Control
250
410.72.536-030.52
Safety Equipment
3,500
410.72.536-030.52
Stipend - Boots
630
410.72.536-030.52
Stipend - Pants
650
410.72.536-030.52
Uniform
4,000
410.72.536-030.52
WTP Ammonia
55,000
410.72.536-030.52
WTP Chlorine
123,000
410.72.536-030.52
WTP Lox
180,000
410.72.536-030.52
WTP Poly Orthophosphate
55,000
Operating Expense Operating Supplies Total
566,375
Operating Expense Books, Subscription & Membership
410.72.536-030.54
Florida Rural Water Assoc.
750
410.72.536-030.54
Florida Section AWWA
350
410.72.536-030.54
FWPCOA
315
410.72.536-030.54
Water ISAC
400
Operating Expense Books, Subscription & Membership Total
1,815
Operating Expense Training
410.72.536-030.55
CEU
10,500
410.72.536-030.55
New Rules and Regulation Training
1,000
410.72.536-030.55
Safety
4,900
Operating Expense Training Total
16,400
Capital Outlay Machinery & Equipment
410.72.536-060.64
Chemical Tank Replacements (3)
30,000
410.72.536-060.64
EMP Defense lightning Suppressor
21,000
410.72.536-060.64
Gate controllers for plant
30,000
410.72.536-060.64
Metal Siding
35,000
410.72.536-060.64
Purchase of truck 251
5,000
410.72.536-060.64
R & R for Equipment
50,000
City of Lake City Fiscal Year Budget
223
Water-Sewer Utility
Water Treatment Plant
221
Expenditure Detail
FY 2027
410.72.536-060.64
Tank Mixers for Main Plant
85,000
410.72.536-060.64
Upgrade Fire wall
10,000
410.72.536-060.64
Well PLC Upgrade
140,000
Capital Outlay Machinery & Equipment Total
406,000
Total
2,236,945
Department Positions
Account
Position
FY 2026
FY 2027
Director Water Plant
1
1
WTP Intern
1
0
Chief Operator
1
1
WTP Operators A/B/C/Trainee
5
5
8
7
Water Treatment Plant
410.72.536
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Water Treatment Plant
1
2020
CHEVY SILVERADO 1500
20,058
$45,000.00
2
2020
CHEVROLET SILVERADO 1500
34,621
$45,000.00
3
2026
CHEVROLET SILVERADO 1500
283
$45,000.00
4
2026
CHEVROLET SILVERADO 2500
0
$52,349.00
5
2021
CHEVROLET SILVERADO 1500
39,094
$45,000.00
Grand Total
94,056
224
City of Lake City Fiscal Year Budget
222
Water-Sewer Utility
Wastewater Treatment
Wastewater Treatment
Cody Pridgeon, Wastewater Treatment Plant Director
Accomplishments: The Wastewater Treatment Plant continued to build on the significant progress made in FY25, demonstrating strong operational performance across all facilities. Following the successful completion of the $5.5 million Saint Margaret’s Rehabilitation Project—the first major upgrade since the late
1990s—the plant sustained reliable operations and fully leveraged the improvements made to the site. The ongoing implementation of the Supervisory Control
and Data Acquisition (SCADA) system at Saint Margaret’s further strengthened process oversight, enabling enhanced remote monitoring, early detection of potential issues, and more efficient corrective action.In addition, both the Kicklighter and Saint Margaret’s facilities maintained full regulatory compliance throughout
the year, reflecting the department’s commitment to environmental protection and operational excellence. The continued successful operation of the NFMIP
Wastewater Facility, acquired without additional staffing, remains a notable achievement. The team’s ability to integrate a third treatment site while upholding
high standards of performance underscores their adaptability, technical expertise, and dedication to serving the community.
Goals:
The Wastewater Treatment Plant aims to strengthen operational reliability, regulatory compliance, and treatment performance across all facilities, including the
recently upgraded Saint Margaret’s site and the successfully integrated NFMIP Wastewater Facility. A key focus for FY27 is ensuring all operators are fully trained
and proficient in the new SCADA system to maximize process oversight, early issue detection, and operational efficiency. The department also plans to submit a
permit modification to reduce required on-site staffing to eight hours per day, improving flexibility while maintaining compliance. Additionally, the team will
continue evaluating long-term effluent disposal options to support sustainable growth and environmental protection.
Objectives:
Maintain full compliance with all FDEP rules and regulations across all facilities.
Continue necessary upgrades at both Kicklighter and Saint Margaret’s to support long-term reliability and treatment performance.
City of Lake City Fiscal Year Budget
225
Water-Sewer Utility
Wastewater Treatment
223
Reduce chemical usage to the minimum required for effective treatment through improved process control and optimization.
Ensure all operators are fully trained and proficient in controlling plant operations through the SCADA system.
Maintain a safe, well-managed working environment that supports staff efficiency and operational excellence.
Wastewater Department Overview:
Kicklighter Wasterwater Treatment Plant
Wastewater Department Overview:
Environmental Compliance:
The mission of the Wastewater Department is to treat and purify the city’s
used water before safely returning it to the environment via the sprayfield or
wetlands. This dedicated team includes 10 licensed operators, 3 maintenance
technicians, and 4 sprayfield technicians who work together to ensure that
every drop is responsibly managed.
Lake City falls within a Basin Management Action Plan (BMAP) zone for Ichetucknee Springs, which means the Florida Department of Environmental
Protection (FDEP) enforces stricter standards for effluent quality. To meet
these enhanced requirements, the department utilizes treatment wetlands
that remove excess nutrients from the effluent before it is recharged into the
aquifer.
Treatment Process:
Wastewater generated from homes is transported through an intricate system
of underground pipes and pump stations to the treatment facility. There,
contaminants harmful to the environment are removed. The untreated water
entering the plant is known as influent, while the cleaned, processed water
leaving the facility is called effluent.
Commitment to Clean Water:
Every member of the wastewater and sprayfield teams is committed to
producing the highest quality effluent possible, helping protect both our
natural resources and community health.
226
City of Lake City Fiscal Year Budget
224
Water-Sewer Utility
Wastewater Treatment
Department Expenditures
Capital Expenses
$429,500
16.1%
Personnel Services
$1,150,936
43.2%
Operating Expenses
$1,085,309
40.7%
City of Lake City Fiscal Year Budget
227
Water-Sewer Utility
Wastewater Treatment
225
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
410.74.536-010.12 Salary
642,941
743,578
528,012
760,366
16,788
2.3%
410.74.536-010.14 Overtime
20,203
20,000
20,230
20,000
0
—%
410.74.536-010.21 FICA
47,703
57,460
39,806
58,381
921
1.6%
410.74.536-010.22 Retirement Contributions
81,746
91,928
71,040
99,475
7,547
8.2%
410.74.536-010.23 Life, Health & Disability
139,022
178,112
99,855
199,054
20,942
11.8%
410.74.536-010.24 Workers Compensation
20,872
13,595
9,799
13,660
65
0.5%
952,487
1,104,673
768,742
1,150,936
46,263
4.2%
410.74.536-030.31 Professional Services
86,624
100,000
13,590
100,000
0
—%
410.74.536-030.34 Contractual Services
120,419
166,575
83,597
166,575
0
—%
99
3,500
0
3,500
0
—%
7,334
8,536
6,354
10,400
1,864
21.8%
44
100
0
100
0
—%
410.74.536-030.43 Utility Services
301,840
372,100
225,028
385,850
13,750
3.7%
410.74.536-030.44 Rental & Leases
15,144
30,300
16,648
23,521
(6,779)
(22.4)%
410.74.536-030.46 Repair & Maintenance
89,975
118,363
102,288
126,363
8,000
6.8%
410.74.536-030.47 Printing & Binding
0
500
249
500
0
—%
410.74.536-030.51 Office Supplies
755
3,000
0
3,000
0
—%
410.74.536-030.52 Operating Supplies
225,633
262,900
181,996
260,500
(2,400)
(0.9)%
410.74.536-030.54 Books, Subscription & Membership
600
1,500
0
1,500
0
—%
410.74.536-030.55 Training
1,126
3,500
460
3,500
0
—%
849,592
1,070,874
630,210
1,085,309
14,435
1.3%
410.74.536-060.63 Infrastructure
289,260
1,555,000
772,895
165,000
(1,390,000)
(89.4)%
410.74.536-060.64 Machinery & Equipment
36,639
34,000
17,082
264,500
230,500
677.9%
Capital Expenses Total
325,899
1,589,000
789,977
429,500
(1,159,500)
(73.0)%
Total
2,127,978
3,764,547
2,188,929
2,665,745
(1,098,802)
(29.2)%
Personnel Services
Personnel Services Total
Operating Expenses
410.74.536-030.40 Travel
410.74.536-030.41 Communication Services
410.74.536-030.42 Postage
Operating Expenses Total
Capital Expenses
228
City of Lake City Fiscal Year Budget
226
Water-Sewer Utility
Wastewater Treatment
Expenditure Detail
FY 2027
Operating Expense Professional Services
410.74.536-030.31
Engineering Services
100,000
Operating Expense Professional Services Total
100,000
Operating Expense Contractual Services
410.74.536-030.34
Lab Samples
40,000
410.74.536-030.34
MCA Camera Licenses
6,575
410.74.536-030.34
Sludge Disposal
120,000
Operating Expense Contractual Services Total
166,575
Operating Expense Travel
410.74.536-030.40
Travel for Training
3,500
Operating Expense Travel Total
3,500
Operating Expense Communication Services
410.74.536-030.41
Arrow Link for Kicklighter Alarms
600
410.74.536-030.41
AT&T Mobility
4,200
410.74.536-030.41
Comcast
4,400
410.74.536-030.41
Verizon
1,200
Operating Expense Communication Services Total
10,400
Operating Expense Postage
410.74.536-030.42
Postage
100
Operating Expense Postage Total
100
Operating Expense Utility Services
410.74.536-030.43
Clay Electric
105,750
410.74.536-030.43
Florida Power & Light
198,500
410.74.536-030.43
Water Sewer Utility
81,600
Operating Expense Utility Services Total
385,850
Operating Expense Rental & Leases
410.74.536-030.44
Konica - Saint Margarets Copier
1,300
410.74.536-030.44
Truck Lease
19,221
410.74.536-030.44
Uniform Rental
3,000
Operating Expense Rental & Leases Total
23,521
Operating Expense Repair & Maintenance
410.74.536-030.46
Electrical Repairs
12,000
410.74.536-030.46
Equipment Repairs
50,000
City of Lake City Fiscal Year Budget
229
Water-Sewer Utility
Wastewater Treatment
227
Expenditure Detail
FY 2027
410.74.536-030.46
Generator Maintenance Agreement
17,835
410.74.536-030.46
HACH Service Agreement for Analyzers
15,000
410.74.536-030.46
HVAC Service Agreement
5,000
410.74.536-030.46
Miscellaneous Maintenance
5,000
410.74.536-030.46
Pest Control
720
410.74.536-030.46
Security Safe Monitoring
1,408
410.74.536-030.46
Service Agreement for Centrifuges
10,000
410.74.536-030.46
Shade Cloth for CCC
8,000
410.74.536-030.46
Truck Maintenance
1,400
Operating Expense Repair & Maintenance Total
126,363
Operating Expense Printing & Binding
410.74.536-030.47
Business Cards
500
Operating Expense Printing & Binding Total
500
Operating Expense Office Supplies
410.74.536-030.51
Office Supplies
3,000
Operating Expense Office Supplies Total
3,000
Operating Expense Operating Supplies
410.74.536-030.52
Computers
4,000
410.74.536-030.52
Fuel
15,000
410.74.536-030.52
Lab Supplies
8,000
410.74.536-030.52
New Laptop
2,500
410.74.536-030.52
Oil and Grease
2,000
410.74.536-030.52
Operating Supplies
15,000
410.74.536-030.52
Polymer for Centrifuges
46,000
410.74.536-030.52
Safety and PPE
2,500
410.74.536-030.52
Sodium Hypo
165,000
410.74.536-030.52
Wifi Access Point
500
Operating Expense Operating Supplies Total
260,500
Operating Expense Books, Subscription & Membership
410.74.536-030.54
License Renewal and Memberships
1,500
Operating Expense Books, Subscription & Membership Total
1,500
Operating Expense Training
410.74.536-030.55
Training and CEUs
3,500
Operating Expense Training Total
3,500
230
City of Lake City Fiscal Year Budget
Water-Sewer Utility
Wastewater Treatment
228
Expenditure Detail
FY 2027
Capital Outlay Infrastructure
410.74.536-060.63
Kicklighter SCADA Upgrades
165,000
Capital Outlay Infrastructure Total
165,000
Capital Outlay Machinery & Equipment
410.74.536-060.64
New Crane Truck
199,500
410.74.536-060.64
Spare Digester Pump
65,000
Capital Outlay Machinery & Equipment Total
264,500
Total
1,514,809
Department Positions
Account
Position
FY 2026
FY 2027
Director of WWTP
1
1
WWTP Chief Operator
1
1
WWTP Intern
1
1
WWTP Lead Operator
1
1
WWTP Operators A/B/C/Trainee
6
6
WWTP Maintenance Supervisor
1
1
WWTP Maintenance Tech I/III
2
2
13
13
Wastewater Treatment
410.74.536
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Wastewater Treatment
1
2026
CHEVROLET SILVERADO 1500
834
$45,000.00
2
2026
CHEVROLET SILVERADO 1500
2,484
$45,000.00
3
2014
FORD F-550 w/crane
36,857
$180,000.00
4
2020
CHEVROLET SILVERADO 1500
35,047
$45,000.00
5
2020
CHEVROLET SILVERADO 1500
47,655
$45,000.00
Grand Total
City of Lake City Fiscal Year Budget
122,877
231
Water-Sewer Utility
NFMIP Wastewater Treatment Plant
229
NFMIP Wastewater Treatment Plant
Cody Pridgeon, Wastewater Treatment Plant Director
Accomplishments:
The Wastewater Treatment Plant continued to successfully operate the newly acquired NFMIP Wastewater Facility throughout FY26. Despite taking on a third
treatment site without additional staffing, the department maintained full regulatory compliance, upheld high operational standards, and ensured uninterrupted
service to the community. The team’s ability to integrate the facility into daily operations, optimize workflows, and sustain performance across all plants demonstrates strong technical expertise, adaptability, and a commitment to excellence in wastewater management.
Goals:
The Wastewater Treatment Plant is committed to strengthening long-term operational reliability, environmental stewardship, and regulatory compliance across
all facilities, including the successfully integrated NFMIP Wastewater Facility. Key goals for FY27 include determining the most effective and sustainable avenue
for future effluent disposal, pursuing available grant funding to support those improvements, and installing a high-level disinfection filter to enhance treatment
performance. These efforts support the City’s broader mission to protect downstream users, maintain high-quality effluent standards, and ensure resilient, efficient wastewater operations for a growing community.
Objectives:
Maintain full compliance with all FDEP rules and regulations across all operating facilities.
Continue treating landfill leachate safely and effectively while upholding high environmental standards.
Determine the most sustainable and cost-effective avenue for future effluent disposal and pursue available grant funding to support implementation.
232
City of Lake City Fiscal Year Budget
230
Water-Sewer Utility
NFMIP Wastewater Treatment Plant
The North Florida Mega Industrial Park (NFMIP) Wastewater Treatment Plant is a critical infrastructure investment jointly supported by the City of Lake City and
Columbia County to foster regional economic development and accommodate future industrial growth. This facility is designed to provide advanced wastewater
treatment services to current and future tenants within the NFMIP, positioning the area as a competitive location for large-scale manufacturing, logistics, and
industrial operations.
This budget reflects the City’s share of operational and capital expenditures for the operation of the wastewater treatment plant. The budget will also support
staffing, routine maintenance, testing, regulatory compliance, and system upgrades as needed.
The project is a result of a strategic partnership between the City of Lake City and Columbia County, both of which are committed to investing in shared infrastructure to drive economic development. This intergovernmental collaboration ensures efficient resource allocation and cost-sharing while reinforcing a unified vision
for long-term regional growth.
The development of the NFMIP Wastewater Treatment Plant is not only essential for meeting environmental standards and servicing industrial clients, but also
represents a forward-looking commitment to sustainable infrastructure that supports job creation and expanded tax base for the community.
The City remains committed to working closely with Columbia County throughout each phase of the project to ensure timely progress, compliance with regulatory
requirements, and prudent fiscal oversight.
City of Lake City Fiscal Year Budget
233
Water-Sewer Utility
NFMIP Wastewater Treatment Plant
231
Department Expenditures
Capital Expenses
$79,000
16.0%
Personnel Services
$302,114
61.2%
Operating Expenses
$112,536
22.8%
234
City of Lake City Fiscal Year Budget
232
Water-Sewer Utility
NFMIP Wastewater Treatment Plant
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
410.75.536-010.12 Salary
58,176
151,713
90,221
167,434
15,721
10.4%
410.75.536-010.14 Overtime
4,222
7,500
6,431
7,500
0
—%
410.75.536-010.21 FICA
4,363
11,635
6,840
12,465
830
7.1%
410.75.536-010.22 Retirement Contributions
8,512
20,370
12,890
22,449
2,079
10.2%
410.75.536-010.23 Life, Health & Disability
20,650
64,486
30,297
89,349
24,863
38.6%
410.75.536-010.24 Workers Compensation
1,851
2,753
1,711
2,917
164
6.0%
97,773
258,457
148,389
302,114
43,657
16.9%
410.75.536-030.31 Professional Services
0
9,000
6,562
9,000
0
—%
410.75.536-030.41 Communication Services
0
3,004
0
3,004
0
—%
410.75.536-030.44 Rental & Leases
4,619
9,480
3,272
9,816
336
3.5%
410.75.536-030.46 Repair & Maintenance
5,128
14,000
6,825
22,000
8,000
57.1%
0
1,200
0
1,200
0
—%
35,726
66,016
34,957
66,016
0
—%
0
1,500
100
1,500
0
—%
45,473
104,200
51,716
112,536
8,336
8.0%
410.75.536-060.63 Infrastructure
0
75,000
45,454
10,000
(65,000)
(86.7)%
410.75.536-060.64 Machinery & Equipment
0
14,000
0
69,000
55,000
392.9%
Capital Expenses Total
0
89,000
45,454
79,000
(10,000)
(11.2)%
Total
143,246
451,657
245,559
493,650
41,993
9.3%
Personnel Services
Personnel Services Total
Operating Expenses
410.75.536-030.51 Office Supplies
410.75.536-030.52 Operating Supplies
410.75.536-030.55 Training
Operating Expenses Total
Capital Expenses
City of Lake City Fiscal Year Budget
235
Water-Sewer Utility
NFMIP Wastewater Treatment Plant
233
Expenditure Detail
FY 2027
Operating Expense Professional Services
410.75.536-030.31
Lab Tests
9,000
Operating Expense Professional Services Total
9,000
Operating Expense Communication Services
410.75.536-030.41
Phone Bill
504
410.75.536-030.41
Software Renewals
2,500
Operating Expense Communication Services Total
3,004
Operating Expense Rental & Leases
410.75.536-030.44
Truck Lease
9,816
Operating Expense Rental & Leases Total
9,816
Operating Expense Repair & Maintenance
410.75.536-030.46
Generator Maintenance
4,000
410.75.536-030.46
HACH Service Agreement for Analyzers
8,000
410.75.536-030.46
Miscellaneous Repairs
10,000
Operating Expense Repair & Maintenance Total
22,000
Operating Expense Office Supplies
410.75.536-030.51
Office Supplies
1,200
Operating Expense Office Supplies Total
1,200
Operating Expense Operating Supplies
410.75.536-030.52
Fuel
5,000
410.75.536-030.52
Lab Supplies
4,000
410.75.536-030.52
Lap Top
2,500
410.75.536-030.52
Micro - C
21,216
410.75.536-030.52
Oil and Grease
800
410.75.536-030.52
Operating Supply
2,500
410.75.536-030.52
Sodium Hypo
30,000
Operating Expense Operating Supplies Total
66,016
Operating Expense Training
410.75.536-030.55
Training
1,500
Operating Expense Training Total
1,500
Capital Outlay Infrastructure
410.75.536-060.63
Shed for Golf Cart
10,000
Capital Outlay Infrastructure Total
10,000
236
City of Lake City Fiscal Year Budget
Water-Sewer Utility
NFMIP Wastewater Treatment Plant
234
Expenditure Detail
FY 2027
Capital Outlay Machinery & Equipment
410.75.536-060.64
Cameras
14,000
410.75.536-060.64
Golf Cart
10,000
410.75.536-060.64
HMI Hardware
10,000
410.75.536-060.64
Ignition HMI Software
35,000
Capital Outlay Machinery & Equipment Total
69,000
Total
191,536
Department Positions
Account
Position
FY 2026
FY 2027
WWTP Lead Operator
1
1
WWTP Operator A/B/C/Trainee
1
1
2
2
NFMIP Wastewater Treatment Plant
410.75.536
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
NFMIP Wastewater Treatment Plant
1
Grand Total
City of Lake City Fiscal Year Budget
237
Water-Sewer Utility
Sprayfield
235
Sprayfield
Cody Pridgeon, Wastewater Treatment Plant Director
Accomplishments:
The Sprayfield continued to advance its long-term improvement efforts in Fiscal Year 2026, building on the momentum created by last year’s major grant awards
for the Steedley Sprayfield-to-Wetlands Conversion and associated upgrades. Staff remained focused on supporting project readiness, coordinating with partners,
and maintaining the site to ensure ongoing compliance and operational reliability. These efforts help position the Sprayfield for future enhancements that will
strengthen nutrient management, improve environmental performance, and support the City’s broader wastewater and reuse objectives..
Goals:
The Sprayfield is committed to advancing long-term improvements that enhance environmental performance, strengthen nutrient management, and support
ongoing regulatory compliance. A key priority is the successful completion of the Steedley Sprayfield-to-Wetlands Conversion and the upgrades to the existing
wetlands system, which will improve nutrient removal and overall site sustainability. The division will continue maintaining a well-managed, resilient operation
that supports the City’s broader wastewater and reuse strategies while preparing for future enhancements and operational needs.
Objectives:
Maintain full compliance with all FDEP rules and regulations to ensure safe and responsible operations.
Ensure wastewater is thoroughly treated to meet the highest environmental and regulatory standards before being discharged back to the environment.
Safeguard downstream users by ensuring no contaminants are introduced into the system and by strengthening nutrient-management practices.
Minimize energy consumption through efficient gravity-feed operations.
238
City of Lake City Fiscal Year Budget
236
Water-Sewer Utility
Sprayfield
The Sprayfield supports the operation and maintenance of the City of Lake City's effluent disposal sprayfield system, a critical component of the City's wastewater
treatment process. The sprayfield serves as the final step in the advanced treatment of reclaimed water, allowing treated effluent to be safely dispersed over a
designated land application area in accordance with environmental regulations.
Budgeted expenditures within this fund include costs related to equipment maintenance, pump operations, irrigation systems, land management, utilities, and
regulatory compliance. The budget also supports personnel expenses, testing and monitoring services, and any capital improvements necessary to ensure the
sprayfield remains efficient and compliant with Florida Department of Environmental Protection (FDEP) standards.
The continued operation of the sprayfield is vital to protecting the local environment and supporting the City’s overall wastewater infrastructure. The City of Lake
City is committed to maintaining this system in a responsible and sustainable manner, ensuring long-term operational effectiveness and environmental stewardship.
City of Lake City Fiscal Year Budget
239
Water-Sewer Utility
Sprayfield
237
Department Expenditures
Other
$7,400
1.2%
Operating Expenses
$196,195
32.9%
Personnel Services
$392,173
65.8%
240
City of Lake City Fiscal Year Budget
238
Water-Sewer Utility
Sprayfield
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
410.76.536-010.12 Salary
240,720
268,775
214,668
269,827
1,052
0.4%
410.76.536-010.21 FICA
17,539
20,645
15,674
20,500
(145)
(0.7)%
410.76.536-010.22 Retirement Contributions
28,707
31,447
29,391
36,587
5,140
16.3%
410.76.536-010.23 Life, Health & Disability
50,778
76,288
40,177
60,462
(15,826)
(20.7)%
410.76.536-010.24 Workers Compensation
7,635
4,885
3,863
4,797
(88)
(1.8)%
345,380
402,040
303,774
392,173
(9,867)
(2.5)%
410.76.536-030.31 Professional Services
60,132
56,500
23,452
56,500
0
—%
410.76.536-030.34 Contractual Services
0
2,000
0
2,000
0
—%
410.76.536-030.41 Communication Services
40
1,978
0
1,978
0
—%
410.76.536-030.42 Postage
0
500
0
500
0
—%
410.76.536-030.43 Utility Services
2,664
6,500
1,988
6,500
0
—%
410.76.536-030.44 Rental & Leases
16,435
31,900
12,296
31,900
0
—%
410.76.536-030.46 Repair & Maintenance
42,914
62,332
19,300
62,332
0
—%
410.76.536-030.52 Operating Supplies
15,821
31,785
14,796
31,785
0
—%
410.76.536-030.54 Books, Subscription & Membership
0
500
0
500
0
—%
410.76.536-030.55 Training
0
2,200
0
2,200
0
—%
138,006
196,195
71,831
196,195
0
—%
410.76.536-060.62 Building
27,025
5,500
0
5,500
0
—%
410.76.536-060.63 Infrastructure
333,884
7,413,569
63,485
0
(7,413,569)
(100.0)%
410.76.536-060.64 Machinery & Equipment
61,292
17,250
6,281
1,900
(15,350)
(89.0)%
Capital Expenses Total
422,201
7,436,319
69,766
7,400
(7,428,919)
(99.9)%
Total
905,587
8,034,554
445,372
595,768
(7,438,786)
(92.6)%
Personnel Services
Personnel Services Total
Operating Expenses
Operating Expenses Total
Capital Expenses
City of Lake City Fiscal Year Budget
241
Water-Sewer Utility
Sprayfield
239
Expenditure Detail
FY 2027
Operating Expense Professional Services
410.76.536-030.31
Engineering
10,000
410.76.536-030.31
Wetland Solutions Monitoring and Tech Support
46,500
Operating Expense Professional Services Total
56,500
Operating Expense Contractual Services
410.76.536-030.34
MCA Camera Licenses
2,000
Operating Expense Contractual Services Total
2,000
Operating Expense Communication Services
410.76.536-030.41
AT&T Mobility
528
410.76.536-030.41
Comcast
1,450
Operating Expense Communication Services Total
1,978
Operating Expense Postage
410.76.536-030.42
Freight
500
Operating Expense Postage Total
500
Operating Expense Utility Services
410.76.536-030.43
Clay Electric
6,500
Operating Expense Utility Services Total
6,500
Operating Expense Rental & Leases
410.76.536-030.44
Employee Uniform Shirts
900
410.76.536-030.44
Enterprise Trucks
26,000
410.76.536-030.44
Equipment Rental
5,000
Operating Expense Rental & Leases Total
31,900
Operating Expense Repair & Maintenance
410.76.536-030.46
Annual Generator Maintenance
3,500
410.76.536-030.46
Bucket Truck Yearly Inspection
2,500
410.76.536-030.46
Building Maintenance
3,000
410.76.536-030.46
Electrical Repair Sprayfield
10,000
410.76.536-030.46
Fire Extinguisher inspection and Maintenance
1,000
410.76.536-030.46
Generator Annual Load test
2,312
410.76.536-030.46
Heavy Equipment Maintenance
5,500
410.76.536-030.46
Maintenance on Equipment Sprayfield
15,000
410.76.536-030.46
Maintenance Fee of Vehicle 178 & new
1,800
410.76.536-030.46
Pest Control
500
410.76.536-030.46
Pressure Wash PAR Tank
3,600
242
City of Lake City Fiscal Year Budget
240
Water-Sewer Utility
Sprayfield
Expenditure Detail
FY 2027
410.76.536-030.46
Quarterly HVAC
420
410.76.536-030.46
Road Repair
3,000
410.76.536-030.46
Security Monitoring
600
410.76.536-030.46
Supplies to Repair Perimeter Fence Lines
4,600
410.76.536-030.46
Tractor Repairs
5,000
Operating Expense Repair & Maintenance Total
62,332
Operating Expense Operating Supplies
410.76.536-030.52
AED
1,410
410.76.536-030.52
Employee Boots Allowance
450
410.76.536-030.52
Employee Pants Allowance
625
410.76.536-030.52
Equipment Oil/ coolants
2,500
410.76.536-030.52
Off- Road - Fuel
6,500
410.76.536-030.52
Oil HYD Fluid Grease For Equipment
2,800
410.76.536-030.52
Operating Supplies
5,000
410.76.536-030.52
Safety / Personal Protective Equipment
3,500
410.76.536-030.52
Tools for Shop
1,500
410.76.536-030.52
Vehicle- Fuel
7,500
Operating Expense Operating Supplies Total
31,785
Operating Expense Books, Subscription & Membership
410.76.536-030.54
Memberships
500
Operating Expense Books, Subscription & Membership Total
500
Operating Expense Training
410.76.536-030.55
For Training and Education
2,200
Operating Expense Training Total
2,200
Capital Outlay Building
410.76.536-060.62
Building Maintenance
5,500
Capital Outlay Building Total
5,500
Capital Outlay Machinery & Equipment
410.76.536-060.64
City of Lake City Fiscal Year Budget
Pay off on truck 178
1,900
Capital Outlay Machinery & Equipment Total
1,900
Total
203,595
243
Water-Sewer Utility
Sprayfield
241
Department Positions
Account
Position
FY 2026
FY 2027
Sprayfield Superintendent
1
1
Sprayfield Technician I/II
4
4
5
5
Sprayfield
410.76.536
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Sprayfield
1
2019
FORD F-250
33,870
$50,000.00
2
2025
FORD F-150 PU
1,132
$50,000.00
3
2019
FORD F-250 PU
32,390
$50,000.00
4
2020
CHEVROLET SILVERADO 2500HD
21,752
$60,000.00
5
2009
STERLING 4X4 ALTEC AA55E
118,372
$280,000.00
6
2004
FORD DUMP F750
49,962
$115,000.00
Grand Total
257,478
244
City of Lake City Fiscal Year Budget
242
Water-Sewer Utility
GIS/SCADA
GIS/SCADA
Jason Dumas, Director of Technologies
Accomplishments:
In GIS, we initiated a project to update the city’s sewer utility network. Our goal was to make the service more reliable, build a stronger infrastructure, and lower
operational costs. We created detailed models of complex assets, enhanced outage tracing, and improved data accuracy through rules and validation processes.
Additionally, we have increased field mobility by enabling real-time updates on any device and achieved greater efficiency by integrating GIS with operations.
In SCADA, we will have upgraded the SCADA HMI system at the Price Creek Water Treatment Facility, enabling operators to monitor and control plant operations
remotely, reliably, and securely using mobile devices. At the Kicklighter Wastewater Treatment Facility, we relocated a control cabinet for the pretreatment system,
shielding it from harsh environmental conditions to protect the electronic components that automate the process, thereby reducing unnecessary downtime and
expenses. A new SCADA system is being implemented at the Saint Margaret's Street wastewater facility, enabling full automation, greater mobility for plant operators, and reduced operational costs. At North Florida Mega Industrial Plant, we improved the SCADA system's reliability by adding a redundant secondary server,
also reducing the risk of unnecessary downtime. Each treatment facility now benefits from faster, more reliable network connections through redundant fiber
links, ensuring consistent, secure remote access for plant operators.
Goals: This year, the GIS/SCADA department is focused on expanding applications to readily provide information to the public, build out our asset management
system to include utilities and standardize the NFMIP WWTP HMI system.
Objectives:
Create a unified platform utilizing dashboards and storymaps that fosters meaningful public engagement, enabling residents to contribute feedback, access
city data, and participate in shaping our community
Complete implementation of the Water & Sewer Utility Network to inform the public of affected addresses regarding utility line breaks.
Improve OT network security by replacing legacy switches at the treatment facilities with switches designed with improved security and reliability.
Monitoring pressure nodes within the city at a higher refresh rate to improve response time for the Price Creek water plant.
City of Lake City Fiscal Year Budget
245
Water-Sewer Utility
GIS/SCADA
243
Department Expenditures
Capital Expenses
$82,000
7.6%
Personnel Services
$588,310
54.4%
Operating Expenses
$410,251
38.0%
246
City of Lake City Fiscal Year Budget
244
Water-Sewer Utility
GIS/SCADA
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
410.77.536-010.12 Salary
0
0
0
374,007
374,007
100.0%
410.77.536-010.21 FICA
0
0
0
28,739
28,739
100.0%
410.77.536-010.22 Retirement Contributions
0
0
0
63,193
63,193
100.0%
410.77.536-010.23 Life, Health & Disability
0
0
0
116,348
116,348
100.0%
410.77.536-010.24 Workers Compensation
0
0
0
6,023
6,023
100.0%
0
0
0
588,310
588,310
100.0%
410.77.536-030.34 Contractual Services
0
0
0
4,000
4,000
100.0%
410.77.536-030.40 Travel
0
0
0
29,250
29,250
100.0%
410.77.536-030.41 Communication Services
0
0
0
20,010
20,010
100.0%
410.77.536-030.43 Utility Services
0
0
0
17,124
17,124
100.0%
410.77.536-030.44 Rental & Leases
0
0
0
10,997
10,997
100.0%
410.77.536-030.46 Repair & Maintenance
0
0
0
37,720
37,720
100.0%
410.77.536-030.49 Other Current Charges
0
0
0
217,550
217,550
100.0%
410.77.536-030.51 Office Supplies
0
0
0
5,300
5,300
100.0%
410.77.536-030.52 Operating Supplies
0
0
0
39,600
39,600
100.0%
410.77.536-030.54 Books, Subscription & Membership
0
0
0
1,000
1,000
100.0%
410.77.536-030.55 Training
0
0
0
27,700
27,700
100.0%
0
0
0
410,251
410,251
100.0%
0
0
0
82,000
82,000
100.0%
Capital Expenses Total
0
0
0
82,000
82,000
100.0%
Total
0
0
0
1,080,561
1,080,561
100.0%
Personnel Services
Personnel Services Total
Operating Expenses
Operating Expenses Total
Capital Expenses
410.77.536-060.64 Machinery & Equipment
City of Lake City Fiscal Year Budget
247
Water-Sewer Utility
GIS/SCADA
245
Expenditure Detail
FY 2027
Operating Expense Contractual Services
410.77.536-030.34
Cleaning Services
4,000
Operating Expense Contractual Services Total
4,000
Operating Expense Travel
410.77.536-030.40
Annual Classes - CEU's
1,000
410.77.536-030.40
Esri Conference
7,000
410.77.536-030.40
Hurricane Conference
750
410.77.536-030.40
Misc Classes
2,000
410.77.536-030.40
SCADA Conference
8,000
410.77.536-030.40
Sensus Conference
4,000
410.77.536-030.40
Training Conference
4,000
410.77.536-030.40
Tyler Connect
2,500
Operating Expense Travel Total
29,250
Operating Expense Communication Services
410.77.536-030.41
AT&T Mobility - MiFi
6,500
410.77.536-030.41
Comcast
2,310
410.77.536-030.41
Verizon Cell Phones
4,200
410.77.536-030.41
Verizon Ipad Service
3,500
410.77.536-030.41
Verizon MiFi
3,500
Operating Expense Communication Services Total
20,010
Operating Expense Utility Services
410.77.536-030.43
FPL
5,383
410.77.536-030.43
Gas
1,500
410.77.536-030.43
Water Sewer Utility
10,241
Operating Expense Utility Services Total
17,124
248
City of Lake City Fiscal Year Budget
246
Water-Sewer Utility
GIS/SCADA
Expenditure Detail
FY 2027
Operating Expense Rental & Leases
410.77.536-030.44
Enterprise Lease Vehicle
10,996
Operating Expense Rental & Leases Total
10,996
Operating Expense Repair & Maintenance
410.77.536-030.46
Annual Generator Load Test
2,500
410.77.536-030.46
Building Repairs & Maintenance (Building Rust - Gates)
20,000
410.77.536-030.46
HVAC Maintenance
1,800
410.77.536-030.46
Maintenance for Plotters
500
410.77.536-030.46
Pest Control
420
410.77.536-030.46
Security Camera Repairs
2,500
410.77.536-030.46
Survey/GIS Equipment
3,000
410.77.536-030.46
Truck and Equipment
7,000
Operating Expense Repair & Maintenance Total
37,720
Operating Expense Other Current Charges
410.77.536-030.49
Addressing/GIS Support - Columbia County
10,000
410.77.536-030.49
Alarm Notification - Kicklighter
2,000
410.77.536-030.49
ArcGIS Small Enterprise
40,000
410.77.536-030.49
BitDefender - SCADA
5,000
410.77.536-030.49
Canary Support/License (SCADA)
7,000
410.77.536-030.49
FCC Licensing Renewals
6,000
410.77.536-030.49
FME Flow
6,500
410.77.536-030.49
GIS Support Consulting
45,000
410.77.536-030.49
Graphics Software
410.77.536-030.49
Ignition Support/License (SCADA) Kicklighter & Price Creek WTP
18,000
410.77.536-030.49
Kepware License (SCADA)
1,400
410.77.536-030.49
Lucid Renewal
250
410.77.536-030.49
Macrium Backup Software
1,000
410.77.536-030.49
SCADA Support/Consulting
11,000
410.77.536-030.49
SmartSights (Win911 - XLReporter
12,000
410.77.536-030.49
Tech Connect Support (All Plant Sites)
10,000
410.77.536-030.49
Trimble Unity - Utilities
35,000
410.77.536-030.49
Trimble VRSNow RTK Correction Server
1,900
City of Lake City Fiscal Year Budget
500
249
Water-Sewer Utility
GIS/SCADA
247
Expenditure Detail
FY 2027
410.77.536-030.49
VTScada HMI Support
5,000
Operating Expense Other Current Charges Total
217,550
Operating Expense Office Supplies
410.77.536-030.51
Business Cards
300
410.77.536-030.51
Office Supplies
5,000
Operating Expense Office Supplies Total
5,300
Operating Expense Operating Supplies
410.77.536-030.52
Computers & Monitors
2,500
410.77.536-030.52
Fuel - Vehicle
20,000
410.77.536-030.52
Logitech Conference System
5,000
410.77.536-030.52
Promotional Items - GIS Day
1,000
410.77.536-030.52
Safety Boots
450
410.77.536-030.52
Safety Equipment and Supplies
4,000
410.77.536-030.52
Stipend-Pants
650
410.77.536-030.52
Survey and GIS Supplies
5,000
410.77.536-030.52
Uniform Shirts
1,000
Operating Expense Operating Supplies Total
39,600
Operating Expense Books, Subscription & Membership
410.77.536-030.54
Training Manuals/Material
1,000
Operating Expense Books, Subscription & Membership Total
1,000
Operating Expense Training
410.77.536-030.55
Analytics Conference
2,000
410.77.536-030.55
CEU Training
1,000
410.77.536-030.55
Esri Conference
2,500
410.77.536-030.55
GIS Training
15,000
410.77.536-030.55
Misc Training Classes
1,000
410.77.536-030.55
SCADA Training
5,000
250
City of Lake City Fiscal Year Budget
Water-Sewer Utility
GIS/SCADA
248
Expenditure Detail
FY 2027
410.77.536-030.55
Tyler Connect
1,200
Operating Expense Training Total
27,700
Capital Outlay Machinery & Equipment
410.77.536-060.64
Fence and Gates
12,000
410.77.536-060.64
Gate Controller
15,000
410.77.536-060.64
Survey/GIS Equipment
55,000
Capital Outlay Machinery & Equipment Total
82,000
Total
492,250
Department Positions
Account
Position
FY 2026
FY 2027
410.77.536
GIS Analyst
0
1
410.77.536
GIS Coordinator
0
1
410.77.536
GIS Field Specialist
0
1
GIS Supervisor
0
1
SCADA Analyst
0
1
0
5
GIS/SCADA
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
GIS/SCADA
1
2020
Grand Total
City of Lake City Fiscal Year Budget
CHEVROLET TRAVERSE
22,366
$43,000.00
22,366
251
Water-Sewer Utility
Distribution and Collections
249
Distribution and Collections
Brian Scott, Distribution and Collections Director
Accomplishments:
The Distribution and Collections Division advanced several key infrastructure improvements in FY26 to support system reliability and community growth. Major
expansion projects are underway, including sewer line extensions along State Road 47 and new water and sewer installations within the Crosswinds Subdivision.
The division also completed a water line extension to Leisure Lane and expanded water and sewer services to Bell Road as part of the Bell Road Improvement
Project. Additionally, staff deployed the pressure profile system to proactively identify potential line breaks, enhancing system performance and ensuring dependable service for residents and businesses.
Goals:
The Distribution and Collections Division is committed to continuing the expansion of critical water and sewer infrastructure to meet the needs of a growing population and support future development across the community. By advancing system capacity, improving service reliability, and preparing for long-term demand,
the division aims to ensure that essential utilities remain resilient, efficient, and capable of supporting sustained residential and commercial growth.
Objectives:
Implement the 5-year Master Plan to guide strategic system improvements.
Upgrade and modernize existing utility infrastructure throughout the City and County.
Continue deployment of the pressure profile system to proactively identify potential issues and strengthen system reliability.
252
City of Lake City Fiscal Year Budget
250
Water-Sewer Utility
Distribution and Collections
Distribution and Collections Overview:
The Distributions & Collections Department is responsible for the installation,
maintenance, and repair of the City of Lake City’s water and sewer infrastructure. With a dedicated team of 35 employees, we are committed to delivering
safe, reliable water and sewer services to residents, businesses, and institutions across the city.
Collections Crew
Meter Maintenance Crew
Our Meter Maintenance Crew installs new water lines, handles line extensions,
and manages water taps for new customers. They maintain the city’s water
infrastructure and oversee the upkeep of 1,470 fire hydrants—an essential
part
of
our
emergency
preparedness
efforts.
Technicians support over 10,000 active water accounts, performing meter
troubleshooting and installing new meters, meter boxes, and MXUs (Meter
Transmitting Units).
The Collections Crew ensures the smooth operation of the city's sewer system
by installing and maintaining sewer lines. They perform monthly line treatments to disinfect and prevent grease buildup. Using advanced camera
inspection equipment, they proactively identify and address issues within
both sewer and stormwater lines.
Lift Station Crew
This team maintains 71 lift stations across Lake City. Their responsibilities
include pump maintenance, equipment installations, and small-scale rehabilitation projects. In addition to technical upkeep, they ensure each lift station
remains accessible and presentable through regular mowing and grounds
maintenance.
Location Technician
The Location Technician plays a crucial role in supporting maintenance and
expansion by accurately locating and marking all underground water and
sewer lines. This work ensures safe and efficient repairs, construction, and
future planning.
City of Lake City Fiscal Year Budget
253
Water-Sewer Utility
Distribution and Collections
251
Department Expenditures
Personnel Services
$2,901,415
30.6%
Capital Expenses
$3,911,500
41.3%
Operating Expenses
$2,667,445
28.1%
254
City of Lake City Fiscal Year Budget
252
Water-Sewer Utility
Distribution and Collections
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
410.78.536-010.12 Salary
1,576,183
1,675,444
1,168,502
1,735,932
60,488
3.6%
410.78.536-010.14 Overtime
112,675
90,000
77,393
90,000
0
—%
410.78.536-010.21 FICA
123,057
135,619
90,704
140,251
4,632
3.4%
410.78.536-010.22 Retirement Contributions
206,799
214,601
161,908
240,993
26,392
12.3%
410.78.536-010.23 Life, Health & Disability
290,024
498,884
225,682
662,090
163,206
32.7%
410.78.536-010.24 Workers Compensation
52,991
31,829
21,931
32,149
320
1.0%
2,361,729
2,646,377
1,746,121
2,901,415
255,038
9.6%
410.78.536-030.31 Professional Services
35,516
25,000
1,630
50,000
25,000
100.0%
410.78.536-030.34 Contractual Services
5,802
16,108
5,960
15,508
(600)
(3.7)%
410.78.536-030.40 Travel
2,698
5,500
1,535
9,000
3,500
63.6%
410.78.536-030.41 Communication Services
23,850
32,960
20,209
39,610
6,650
20.2%
410.78.536-030.42 Postage
3,414
10,000
139
10,000
0
—%
410.78.536-030.43 Utility Services
114,755
184,700
73,025
184,700
0
—%
410.78.536-030.44 Rental & Leases
179,381
224,500
143,604
231,475
6,975
3.1%
410.78.536-030.46 Repair & Maintenance
481,158
524,102
517,559
542,102
18,000
3.4%
410.78.536-030.47 Printing & Binding
0
1,000
0
1,000
0
—%
410.78.536-030.49 Other Current Charges
0
8,200
120
0
(8,200)
(100.0)%
410.78.536-030.51 Office Supplies
2,091
3,000
0
3,000
0
—%
410.78.536-030.52 Operating Supplies
1,775,575
1,323,820
1,054,120
1,398,600
74,780
5.6%
410.78.536-030.53 Road Material & Supplies
47,699
135,000
8,193
135,000
0
—%
410.78.536-030.54 Books, Subscription & Membership
2,128
3,500
0
7,500
4,000
114.3%
410.78.536-030.55 Training
18,650
32,000
8,300
39,950
7,950
24.8%
2,692,716
2,529,390
1,834,393
2,667,445
138,055
5.5%
410.78.536-060.63 Infrastructure
572,152
1,120,000
210,638
1,435,500
315,500
28.2%
410.78.536-060.64 Machinery & Equipment
775,566
624,593
293,976
2,176,000
1,551,407
248.4%
Capital Expenses Total
1,347,718
1,744,593
504,614
3,611,500
1,866,907
107.0%
Total
6,402,163
6,920,360
4,085,128
9,180,360
2,260,000
32.7%
Personnel Services
Personnel Services Total
Operating Expenses
Operating Expenses Total
Capital Expenses
City of Lake City Fiscal Year Budget
255
Water-Sewer Utility
Distribution and Collections
253
Expenditure Detail
FY 2027
Operating Expense Professional Services
410.78.536-030.31
Engineering for Projects
50,000
Operating Expense Professional Services Total
50,000
Operating Expense Contractual Services
410.78.536-030.34
Boom Truck Certification
1,500
410.78.536-030.34
Cues Camera Truck Maintenance
3,108
410.78.536-030.34
MCA Camera Licenses
4,400
410.78.536-030.34
Norfolk Fees
6,500
Operating Expense Contractual Services Total
15,508
Operating Expense Travel
410.78.536-030.40
Distribution/Collection
5,500
410.78.536-030.40
FRWA
1,000
410.78.536-030.40
SENSUS
2,500
Operating Expense Travel Total
9,000
Operating Expense Communication Services
410.78.536-030.41
AT&T Mobility
23,650
410.78.536-030.41
Comcast
3,960
410.78.536-030.41
I-Pad and Tough Book Service
6,000
410.78.536-030.41
Verizon
6,000
Operating Expense Communication Services Total
39,610
Operating Expense Postage
410.78.536-030.42
Postage
10,000
Operating Expense Postage Total
10,000
Operating Expense Utility Services
410.78.536-030.43
Clay Electric
72,500
410.78.536-030.43
Florida Power & Light
112,200
Operating Expense Utility Services Total
184,700
Operating Expense Rental & Leases
410.78.536-030.44
Enterprise Lease
205,000
410.78.536-030.44
Equipment and Generator Rentals
10,000
410.78.536-030.44
Konica
1,475
410.78.536-030.44
Specialized Equipment
5,000
410.78.536-030.44
Uniforms and Mats
10,000
Operating Expense Rental & Leases Total
231,475
256
City of Lake City Fiscal Year Budget
254
Water-Sewer Utility
Distribution and Collections
Expenditure Detail
FY 2027
Operating Expense Repair & Maintenance
410.78.536-030.46
Annual Generator Inspection
23,000
410.78.536-030.46
Electrical Repairs
20,000
410.78.536-030.46
HVAC Maintenance
920
410.78.536-030.46
lease Vic hele
18,000
410.78.536-030.46
Liftstation Repairs
60,000
410.78.536-030.46
Maintenance Fleet Vehicle
13,182
410.78.536-030.46
Quarterly Generator Maintenance
22,000
410.78.536-030.46
SCADA Repairs
25,000
410.78.536-030.46
TCU Repairs
10,000
410.78.536-030.46
Vehicle and Equipment Repairs
350,000
Operating Expense Repair & Maintenance Total
542,102
Operating Expense Printing & Binding
410.78.536-030.47
Door Hangers
1,000
Operating Expense Printing & Binding Total
1,000
Operating Expense Office Supplies
410.78.536-030.51
Copy Paper
1,000
410.78.536-030.51
Office Supplies
2,000
Operating Expense Office Supplies Total
3,000
Operating Expense Operating Supplies
410.78.536-030.52
Ally meters
75,000
410.78.536-030.52
Building Supplies
4,000
410.78.536-030.52
Fire Hydrant Program
4,000
410.78.536-030.52
FTU Service DATA Flow
4,600
410.78.536-030.52
Meter Boxes
75,000
410.78.536-030.52
Meters
250,000
410.78.536-030.52
MOT Materials
10,000
410.78.536-030.52
MXU for Meters
250,000
410.78.536-030.52
New Fire Hydrants
20,000
410.78.536-030.52
Offroad Fuel
25,000
410.78.536-030.52
Personal Protection Equipment
2,500
410.78.536-030.52
Sewer Pipe and Fittings
200,000
410.78.536-030.52
Shop Supplies
15,000
410.78.536-030.52
Stipends Boots and Pants
7,700
410.78.536-030.52
Tools for Shop
10,000
City of Lake City Fiscal Year Budget
257
Water-Sewer Utility
Distribution and Collections
255
Expenditure Detail
FY 2027
410.78.536-030.52
Tools for Trucks
10,000
410.78.536-030.52
Vehicles Fuel
160,000
410.78.536-030.52
Water Pipe and Fittings
275,000
410.78.536-030.52
Wi-Fi Access Point
800
Operating Expense Operating Supplies Total
1,398,600
Operating Expense Road Material & Supplies
410.78.536-030.53
Asphalt Repairs
75,000
410.78.536-030.53
Concrete Repairs
20,000
410.78.536-030.53
Limerock and Fill Dirt
40,000
Operating Expense Road Material & Supplies Total
135,000
Operating Expense Books, Subscription & Membership
410.78.536-030.54
FWPCOA and Florida Rural
5,000
410.78.536-030.54
Training Materials
2,500
Operating Expense Books, Subscription & Membership Total
7,500
Operating Expense Training
410.78.536-030.55
Backflow Certifications
6,000
410.78.536-030.55
CDL Training
5,000
410.78.536-030.55
CEU Training
2,000
410.78.536-030.55
Cues Training
4,500
410.78.536-030.55
Distribution and Collection Training
12,000
410.78.536-030.55
frwa
450
410.78.536-030.55
Safety Training
6,000
410.78.536-030.55
Sensus Training Conference
1,000
410.78.536-030.55
Supervisor and Management Training
3,000
Operating Expense Training Total
39,950
Capital Outlay Infrastructure
410.78.536-060.63
247 bore for relocation of line and pipe
85,000
410.78.536-060.63
8 inch bores crosswinds subdivision
75,000
410.78.536-060.63
8 inch water main Marvin Burnett
75,000
410.78.536-060.63
Cured In Place Pipe Slip Lining
450,000
410.78.536-060.63
Lift station Quail Hieghts
275,000
410.78.536-060.63
Remediate Two Stations
200,000
410.78.536-060.63
valve insection
25,500
410.78.536-060.63
Windsong Phase two Alley meter exchange
250,000
Capital Outlay Infrastructure Total
1,435,500
258
City of Lake City Fiscal Year Budget
Water-Sewer Utility
Distribution and Collections
256
Expenditure Detail
FY 2027
Capital Outlay Machinery & Equipment
410.78.536-060.64
Dump Truck
220,000
410.78.536-060.64
FPVC pipe for bore jobs
200,000
410.78.536-060.64
HVAC Replacement
32,000
410.78.536-060.64
Lawn Mower
14,000
410.78.536-060.64
Meters and MXU
300,000
410.78.536-060.64
MOT Safety equipment
10,000
410.78.536-060.64
New Liftstation Pumps
150,000
410.78.536-060.64
New Stationary Liftstation generators
380,000
410.78.536-060.64
PIPE AND FITTING FOR REPLACEMENET
550,000
410.78.536-060.64
Portable generators for Liftstation
200,000
410.78.536-060.64
Vac Trailer
120,000
Capital Outlay Machinery & Equipment Total
2,176,000
Total
6,278,945
Department Positions
Account
Position
FY 2026
FY 2027
Administrative Assistant
1
1
CCTV Sewer Camera Op/Crew Lead
1
1
Director Distribution & Collection
1
1
Crew Leader
5
5
Superintendent
2
2
Technician I/II/III
23
23
Locate Technician
1
1
Water/Wastewater Inspector
1
1
35
35
Distribution and Collections
410.78.536
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Distribution and Collections
1
2008
CHEVY C5500
13,022
$100,000.00
2
2000
STERLING DUMP TRUCK
67,274
$190,000.00
3
2020
CHEVY COLORADO
68,396
$35,000.00
4
2020
CHEVY COLORADO
49,546
$35,000.00
5
2015
FORD F-650
124,021
$115,000.00
6
2026
CHEVROLET SILVERADO 3500
0
$60,429.00
City of Lake City Fiscal Year Budget
259
Water-Sewer Utility
Distribution and Collections
257
Department Vehicle Schedule
Mileage
Replacement Cost
7
2021
MACK GRANITE
15,859
$200,000.00
8
2010
MACK CHU613
24,329
$190,000.00
9
2021
FREIGHTLINER
4,964
$160,000.00
10
2021
CHEVY SILVERADO 1500
78,094
$45,000.00
11
2020
FORD TRANSIT VAN
69,083
$60,000.00
12
1997
FORD LT9000
84,689
$190,000.00
13
2021
CHEVROLET SILVERADO 2500 HD
38,020
$60,000.00
14
2020
FORD F-550 CRANE TRUCK
40,701
$180,000.00
15
2012
MACK GU713
221,960
$200,000.00
16
2021
CHEVROLET SILVERADO 2500 HD
59,162
$60,000.00
17
2026
CHEVROLET SILVERADO 3500HD
0
$60,394.00
18
2026
FORD F150
0
$43,927.00
19
2021
CHEVROLET SILVERADO 1500
24,746
$45,000.00
20
2022
RAM CARGO VAN
30,641
$55,000.00
21
2019
DODGE RAM 5500 VAC
50,252
$220,000.00
22
2024
FORD F-350
23,206
$60,000.00
23
2024
FORD F-350
8,979
$60,000.00
24
2024
FORD F-350
12,732
$60,000.00
25
2024
FORD F-550
16,691
$90,000.00
26
2025
FORD F-550
4,207
$90,000.00
27
2026
FORD f-550 CRANE TRUCK
0
$180,000.00
28
2026
FORD MAVERICK
0
$30,000.00
29
2026
FORD MAVERICK
0
$30,000.00
30
2026
FORD F150
0
$43,940.00
31
2026
FORD F150
0
$43,707.00
32
2026
FORD F150
0
$43,940.00
33
2026
FORD F150
0
$43,707.00
Grand Total
Lease/Own
1,130,574
260
City of Lake City Fiscal Year Budget
261
Water-Sewer Construction
262
260
Water-Sewer Construction
FY 2026
FY 2027
Difference
% Change
388,065
1,794,000
1,405,935
362.3%
0
11,188,275
11,188,275
100.0%
493,763
413,707
(80,056)
(16.2)%
881,828
13,395,982
12,514,154
1,419.1%
Water-Sewer Construction
412-331.35
Federal Grants Sewer/Wastewater Grants
412-334.35
State Grant Sewer/Wastewtr
412-390.00
Investment Earnings Surplus from prior year
Water-Sewer Construction Total
Federal Grants Sewer/Wastewater Grants
$388,065
44.0%
Investment Earnings Surplus from prior
year
$493,763
56.0%
70
Water/Sewer Admin
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
881,828
13,395,982
12,514,154
1,419.1%
881,828
13,395,982
12,514,154
1,419.1%
263
Water-Sewer Construction
Water-Sewer Construction
261
Water-Sewer Construction
The Water & Sewer Construction Fund is used to account for capital projects related to the expansion, improvement, and rehabilitation of the City of Lake City's
water and wastewater infrastructure. This fund supports the planning, design, and construction of utility projects necessary to meet current demand, ensure regulatory compliance, and accommodate future growth.
Revenues for the Water & Sewer Construction Fund are typically derived from a combination of transfers from the utility operating fund, grant awards, developer
contributions, and other eligible funding sources. These revenues are allocated specifically for capital improvements and are restricted from being used for general
operating expenses.
Budgeted expenditures include major utility construction projects such as water line extensions, sewer main replacements, lift station upgrades, force main installations, and improvements to water treatment and wastewater treatment facilities. The fund also supports engineering, permitting, inspection services, and
contingency costs associated with capital projects.
The Water & Sewer Construction Fund is a vital component of the City’s commitment to maintaining a resilient, efficient, and sustainable utility system. By
investing in infrastructure today, the City ensures the continued delivery of safe drinking water, reliable wastewater collection, and environmentally responsible
treatment services for residents, businesses, and future developments.
The City of Lake City remains focused on strategic infrastructure investment that supports public health, economic development, and regulatory compliance while
planning for the long-term needs of the community.
264
City of Lake City Fiscal Year Budget
262
Water-Sewer Construction
Water-Sewer Construction
Department Expenditures
Operating Expenses
$300,000
2.2%
Capital Expenses
$13,095,982
97.8%
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
0
0
0
300,000
300,000
100.0%
0
0
0
300,000
300,000
100.0%
13,208
881,828
179,614
13,095,982
12,214,154
1,385.1%
Capital Expenses Total
13,208
881,828
179,614
13,095,982
12,214,154
1,385.1%
Total
13,208
881,828
179,614
13,395,982
12,514,154
1,419.1%
Operating Expenses
412.70.536-030.31 Professional Services
Operating Expenses Total
Capital Expenses
412.70.536-060.63 Infrastructure
City of Lake City Fiscal Year Budget
265
Water-Sewer Construction
Water-Sewer Construction
263
Expenditure Detail
FY 2027
Operating Expense Professional Services
412.70.536-030.31
Flood Vulnerability Assessment DEP Grant
300,000
Operating Expense Professional Services Total
300,000
Capital Outlay Infrastructure
412.70.536-060.63
Ichetucknee Springs Quality & Quantity - DEP 100%
1,442,565
412.70.536-060.63
SR 47/I-75 Septic to Sewer Phase 2 DEP Grant
1,794,000
412.70.536-060.63
Steedly Wetland Recharge - DEP 100%
9,445,710
412.70.536-060.63
Water/Sewer Projects
413,707
Capital Outlay Infrastructure Total
13,095,982
Total
13,395,982
266
City of Lake City Fiscal Year Budget
267
Impact Fee Trust Fund
268
266
Impact Fee Trust Fund
Impact Fees Commercial
$394,069
9.6%
Impact Fees Residential
$257,743
6.3%
Investment Earnings Surplus from prior
year
$3,445,005
84.1%
70
Water/Sewer Admin
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
4,096,817
2,652,555
(1,444,262)
(35.3)%
4,096,817
2,652,555
(1,444,262)
(35.3)%
269
Impact Fee Trust Fund
Impact Fee Trust Fund
267
Impact Fee Trust Fund
The Water and Sewer Impact Fee Trust Fund is a restricted special revenue fund established by the City of Lake City to account for the collection and use of water
and sewer impact fees associated with new development. These fees are imposed to ensure that the infrastructure necessary to support growth is funded by those
creating the demand, rather than by existing utility customers.
The fund is used to finance capital improvements that expand the City’s water and sewer systems in order to accommodate population and commercial growth.
Expenditures must be directly related to the increase in service capacity and are governed by state statute, local ordinance, and legally adopted impact fee methodologies.
Fees are assessed in accordance with the City’s most recent impact fee study and are structured to ensure that development pays its proportionate share of system
expansion.
Fund Uses and Financial Policies
The Water and Sewer Impact Fee Trust Fund is restricted for use only on capacity-expanding capital projects. These may include:
Construction or expansion of water treatment facilities
Lift stations, force mains, or gravity sewer extensions
New or upsized water distribution and sewer collection infrastructure
Engineering and professional services related to eligible projects
Use of the fund is monitored to ensure compliance with Florida Statutes §163.31801 (Impact Fee Act) and Lake City’s adopted policies. Expenditures are limited to
projects identified in the City’s Capital Improvement Plan (CIP) and must show a clear connection between development and the need for infrastructure expansion.
270
City of Lake City Fiscal Year Budget
268
Impact Fee Trust Fund
Impact Fee Trust Fund
Department Expenditures
Other Uses
$2,652,555
100.0%
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
0
4,096,817
0
0
(4,096,817)
(100.0)%
0
4,096,817
0
0
(4,096,817)
(100.0)%
0
0
1,666,768
2,652,555
2,652,555
100.0%
Other Uses Total
0
0
1,666,768
2,652,555
2,652,555
100.0%
Total
0
4,096,817
1,666,768
2,652,555
(1,444,262)
(35.3)%
Capital Expenses
413.70.536-060.63 Infrastructure
Capital Expenses Total
Other Uses
413.70.536090.91.03
Intragovernmental Transfers
City of Lake City Fiscal Year Budget
271
Impact Fee Trust Fund
Impact Fee Trust Fund
269
Expenditure Detail
FY 2027
Other Uses Intragovernmental Transfers Water Sewer
413.70.536-090.91.03
Water Sewer Infrastructure Projects
2,652,555
Other Uses Intragovernmental Transfers Water Sewer Total
2,652,555
Total
2,652,555
272
City of Lake City Fiscal Year Budget
273
Natural Gas Utility
274
272
Natural Gas Utility
FY 2026
FY 2027
Difference
% Change
6,636,224
6,636,224
0
—%
Natural Gas Utility
420-343.20.01
Physical Environment Natural Gas Sales
420-343.20.03
Physical Environment Natural Gas Service Charge
8,688
8,688
0
—%
420-361.10
Interest & Other Earnings Interest
49,925
100,786
50,861
101.9%
420-369.90
Other Misc Revenue Revenue
360
360
0
—%
6,695,197
6,746,058
50,861
0.8%
Natural Gas Utility Total
Other
$80,045
1.2%
Physical Environment Natural Gas Sales
$6,530,699
98.8%
80
Natural Gas
Total
City of Lake City Fiscal Year Budget
FY 2026
FY 2027
Difference
% Change
6,695,197
6,746,058
50,861
0.8%
6,695,197
6,746,058
50,861
0.8%
275
Natural Gas Utility
Natural Gas
273
Natural Gas
Steve Brown, Executive Director of Utilities
Accomplishments:
The Gas Department continued to deliver safe, reliable service throughout FY26 by maintaining 235.43 miles of gas main infrastructure that supports more than
2,500 customers. The department’s Rebate Program provided 610 customer rebates totaling $212,000, helping promote energy efficiency and system improvements across the community. FY26 also marked ten consecutive years of satisfactory regulatory compliance, reflecting the department’s strong commitment to
safety and operational excellence. In addition, staff continued to operate and maintain the HDD machine to support efficient main and service installations,
ensuring dependable service expansion and system upgrades.
Goals:
The Gas Department is dedicated to providing reliable and safe natural gas service while continually improving operational efficiency across all facets of its work.
The team remains committed to promoting environmental sustainability through responsible system management and forward-looking practices. In addition,
the department will continue enhancing public awareness and strengthening its Damage Prevention Awareness Program to ensure that residents, businesses, and
contractors stay informed and protected as the community grows.
Objectives:
Continue the natural gas rebate program to support and retain customers.
Expand gas infrastructure to meet the needs of a growing population.
Keep pace with commercial and economic development across the community.
Maintain the highest level of safety in all operations and services.
276
City of Lake City Fiscal Year Budget
274
Natural Gas Utility
Natural Gas
Build and sustain a strong, skilled, and effective workforce.
There are many benefits of Natural Gas including but not limited to being
effective, reliable, environmentally friendly, and is America’s own natural
resource.
The Customer Service team works in conjunction with the customer service
department to ensure our customers have their work order request completed
in a safe and timely manner. These tasks can range from responding to smells
gas/carbon monoxide calls, new move ins/ move outs, safety checks, lighting
pilots on appliances, and connecting appliances.
The construction team of the LCNG department installs new gas mains, distribution (service) lines, line maintenance as needed, repairing damaged distribution mains/lines, retires abandoned distribution lines, installing meter sets,
and completing valve maintenance. We have a directional drill machine and
trained team used with main/line installation.
The City of Lake City’s Gas Department is a highly trained and skilled group of
employees that help keep our citizens safe by responding to natural gas ticket
requests for homes and businesses, locating gas lines, monitoring our gas
system & City Gate Station, installation and maintenance on gas mains &
service lines, repairing damaged distribution mains/lines, working during
major weather events, and responding to emergency calls. We have a NG tech
on-call to respond to after-hour calls and emergencies from dispatch.
We have a couple of specialty positions within our department.
*Natural Gas Measurement ensures that the meter installed will be the right
size for the customer to assist with correct billing.
* Cathodic Protection Technician has many responsibilities that include monitoring the gas mains/lines going to the meter set to ensure, reading our
measurement stations, checking to make sure that the odorant is readily
detectable in points in our system.
* Locate Technician’s primary responsibilities include responding to locate
requests from Sunshine One Call of Florida, locating gas lines in a timely and
accurate manner.
* NG Welder – we have two welders on staff. Their primary responsibilities
include maintenance and retirement of service lines, fabricating large meter
sets, assisting other departments with welding needs.
City of Lake City Fiscal Year Budget
277
Natural Gas Utility
Natural Gas
275
Department Expenditures
Personnel Services
$1,329,278
19.7%
Capital Expenses
$157,000
2.3%
Other Uses
$664,130
9.8%
Operating Expenses
$4,595,650
68.1%
278
City of Lake City Fiscal Year Budget
276
Natural Gas Utility
Natural Gas
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
420.80.532-010.12 Salary
742,358
872,210
615,938
874,024
1,814
0.2%
420.80.532-010.14 Overtime
10,650
10,000
5,575
10,000
0
—%
420.80.532-010.21 FICA
54,731
67,715
44,865
67,855
140
0.2%
420.80.532-010.22 Retirement Contributions
97,839
113,565
87,120
124,854
11,289
9.9%
420.80.532-010.23 Life, Health & Disability
122,269
153,652
114,507
238,475
84,823
55.2%
420.80.532-010.24 Workers Compensation
20,248
13,802
9,879
14,070
268
1.9%
1,048,094
1,230,944
877,884
1,329,278
98,334
8.0%
420.80.532-030.31 Professional Services
0
32,000
0
32,000
0
—%
420.80.532-030.32 Accounting & Auditing
8,190
8,500
7,213
8,500
0
—%
420.80.532-030.34 Contractual Services
12,320
23,565
23,786
29,994
6,429
27.3%
420.80.532-030.40 Travel
7,641
27,000
4,615
25,500
(1,500)
(5.6)%
420.80.532-030.41 Communication Services
32,896
38,620
22,813
31,090
(7,530)
(19.5)%
818
1,200
651
1,200
0
—%
420.80.532-030.43 Utility Services
14,375
14,420
11,849
17,350
2,930
20.3%
420.80.532-030.44 Rental & Leases
92,114
127,137
105,111
127,433
296
0.2%
420.80.532-030.45 Insurance
110,623
128,952
74,733
96,012
(32,940)
(25.5)%
420.80.532-030.46 Repair & Maintenance
101,205
119,279
71,905
135,012
15,733
13.2%
420.80.532-030.47 Printing & Binding
0
600
0
600
0
—%
420.80.532-030.48 Promotional Activities
5,683
6,000
3,923
6,000
0
—%
420.80.532-030.49 Other Current Charges
3,504,937
3,771,545
2,754,915
3,771,545
0
—%
420.80.532-030.51 Office Supplies
646
2,500
523
2,500
0
—%
420.80.532-030.52 Operating Supplies
206,707
275,860
161,312
277,709
1,849
0.7%
420.80.532-030.54 Books, Subscription & Membership
1,642
6,850
790
6,950
100
1.5%
420.80.532-030.55 Training
5,139
26,560
3,011
26,255
(305)
(1.1)%
4,104,936
4,610,588
3,247,149
4,595,650
(14,938)
(0.3)%
22,450
80,000
11,488
117,000
37,000
46.3%
0
25,000
13,176
40,000
15,000
60.0%
22,450
105,000
24,664
157,000
52,000
49.5%
Personnel Services
Personnel Services Total
Operating Expenses
420.80.532-030.42 Postage
Operating Expenses Total
Capital Expenses
420.80.532-060.63 Infrastructure
420.80.532-060.64 Machinery & Equipment
Capital Expenses Total
City of Lake City Fiscal Year Budget
279
Natural Gas Utility
Natural Gas
277
Expenditure Summary
Actual
2025
Budget
2026
Unaudited
Year End
2026
Budget
2027
Difference
% Change
Other Uses
420.80.532090.99.01
Other Uses
10,761
10,412
0
10,412
0
—%
420.80.532090.99.02
Other Uses
0
438,253
0
316,415
(121,838)
(27.8)%
420.80.532090.99.05
Other Uses
300,000
300,000
250,000
337,303
37,303
12.4%
Other Uses Total
310,761
748,665
250,000
664,130
(84,535)
(11.3)%
Total
5,486,241
6,695,197
4,399,697
6,746,058
50,861
0.8%
280
City of Lake City Fiscal Year Budget
278
Natural Gas Utility
Natural Gas
Expenditure Detail
FY 2027
Operating Expense Professional Services
420.80.532-030.31
Attorney Fees
2,000
420.80.532-030.31
Survey Fees
30,000
Operating Expense Professional Services Total
32,000
Operating Expense Accounting & Auditing
420.80.532-030.32
Audit
8,500
Operating Expense Accounting & Auditing Total
8,500
Operating Expense Contractual Services
420.80.532-030.34
MCA Camera Licenses
3,850
420.80.532-030.34
New World Software Maintenance
26,144
Operating Expense Contractual Services Total
29,994
Operating Expense Travel
420.80.532-030.40
Annual Conference
3,500
420.80.532-030.40
Basic Corrosion School
2,000
420.80.532-030.40
Cathodic Protection School
5,000
420.80.532-030.40
Directional Drill Training
3,000
420.80.532-030.40
Gas Leak School
1,500
420.80.532-030.40
Measurement School
3,000
420.80.532-030.40
Sensus Conference
3,500
420.80.532-030.40
Valve/Regulator/Actuator School
4,000
Operating Expense Travel Total
25,500
Operating Expense Communication Services
420.80.532-030.41
AT&T Mobility
3,938
420.80.532-030.41
Call Out Phones
440
420.80.532-030.41
Comcast Business
22,050
420.80.532-030.41
Dept of Management Services
3,087
420.80.532-030.41
Verizon
1,575
Operating Expense Communication Services Total
31,090
Operating Expense Postage
420.80.532-030.42
Mail, Shipping, Contractors Notices
1,200
Operating Expense Postage Total
1,200
Operating Expense Utility Services
420.80.532-030.43
City of Lake City Fiscal Year Budget
Florida Power & Light
9,650
281
Natural Gas Utility
Natural Gas
279
Expenditure Detail
FY 2027
420.80.532-030.43
Water Sewer Utility
7,700
Operating Expense Utility Services Total
17,350
Operating Expense Rental & Leases
420.80.532-030.44
Enterprise
121,908
420.80.532-030.44
Konica Minolta
1,725
420.80.532-030.44
Mats, Towels, Etc
600
420.80.532-030.44
Uniforms
3,200
Operating Expense Rental & Leases Total
127,433
Operating Expense Insurance
420.80.532-030.45
Property Insurance
96,012
Operating Expense Insurance Total
96,012
Operating Expense Repair & Maintenance
420.80.532-030.46
Border Station, Regulator, Maint/YZ Maintenance
6,700
420.80.532-030.46
Building Repair and Maintenance
12,000
420.80.532-030.46
Corrector Repair
3,500
420.80.532-030.46
Door Maintenance
2,500
420.80.532-030.46
Emergency Road Repair
20,000
420.80.532-030.46
Enterprise - Maintenance fee
10,052
420.80.532-030.46
Fit Test/ Tank Certification
1,500
420.80.532-030.46
Front Gate Maintenance and Repair
3,000
420.80.532-030.46
HVAC Qtrly Inspections and Service
400
420.80.532-030.46
Hydraulic Squeeze Off Tool Repair
5,000
420.80.532-030.46
Ice Machine Maintenance/Repair
5,000
420.80.532-030.46
Meter Repairs
20,000
420.80.532-030.46
Pest Control
360
420.80.532-030.46
Truck and Equipment Repairs
45,000
Operating Expense Repair & Maintenance Total
135,012
Operating Expense Printing & Binding
420.80.532-030.47
Map Books
600
Operating Expense Printing & Binding Total
600
Operating Expense Promotional Activities
420.80.532-030.48
Promotional Activities
6,000
Operating Expense Promotional Activities Total
6,000
282
City of Lake City Fiscal Year Budget
280
Natural Gas Utility
Natural Gas
Expenditure Detail
FY 2027
Operating Expense Other Current Charges
420.80.532-030.49
Energy Incentive Rebates
75,000
420.80.532-030.49
Public Service Regulatory Fees
15,000
420.80.532-030.49
Purchased Gas Cost - FGU
420.80.532-030.49
Retirement Token
4,000
420.80.532-030.49
Sales & Marketing - FGU
30,000
3,647,545
Operating Expense Other Current Charges Total
3,771,545
Operating Expense Office Supplies
420.80.532-030.51
Office supplies and furniture
2,500
Operating Expense Office Supplies Total
2,500
Operating Expense Operating Supplies
420.80.532-030.52
Advertising
5,000
420.80.532-030.52
CGI
2,600
420.80.532-030.52
Computer/iPad replacement
2,500
420.80.532-030.52
Contingent Pipe and Fitting
90,000
420.80.532-030.52
Fuel
30,000
420.80.532-030.52
Fuel - Off Road
6,000
420.80.532-030.52
GOAL Survey
2,800
420.80.532-030.52
Locates
1,500
420.80.532-030.52
MOT materials, consumables, parts and fittings
70,000
420.80.532-030.52
Odorant
9,400
420.80.532-030.52
Pressure Washer with Steam
4,999
420.80.532-030.52
Public Awareness
15,000
420.80.532-030.52
Safety Shoes
1,260
420.80.532-030.52
Smart Point Transceivers
14,000
420.80.532-030.52
Squeeze Off Tool
5,000
420.80.532-030.52
Stipend Uniform Pants Allowance
2,100
420.80.532-030.52
Stopple Parts & Tapping Tees
10,000
420.80.532-030.52
Warehouse Shelving
5,000
420.80.532-030.52
Wi-Fi Access Point
550
Operating Expense Operating Supplies Total
277,709
Operating Expense Books, Subscription & Membership
420.80.532-030.54
APGA
1,850
420.80.532-030.54
Current Interrupters Data Renewal
600
420.80.532-030.54
FMNGA
600
City of Lake City Fiscal Year Budget
283
Natural Gas Utility
Natural Gas
281
Expenditure Detail
FY 2027
420.80.532-030.54
FNGA
2,600
420.80.532-030.54
SHRIMP
500
420.80.532-030.54
State and Federal Code Books
800
Operating Expense Books, Subscription & Membership Total
6,950
Operating Expense Training
420.80.532-030.55
Annual Gas Conference
1,000
420.80.532-030.55
Cathodic Protection School
700
420.80.532-030.55
CDL Training
3,000
420.80.532-030.55
Directional Drill Training
4,000
420.80.532-030.55
Equipment Training
4,000
420.80.532-030.55
Gas Leak Detection School
3,500
420.80.532-030.55
Measurement School
200
420.80.532-030.55
Misc Training
3,500
420.80.532-030.55
MOT Training
1,000
420.80.532-030.55
Operator Qualifications
2,400
420.80.532-030.55
Sensus Conference
955
420.80.532-030.55
Valve / Regulator School
2,000
Operating Expense Training Total
26,255
Capital Outlay Infrastructure
420.80.532-060.63
Commercial Meter Sets
35,000
420.80.532-060.63
Correctors
12,000
420.80.532-060.63
Gas Pipe
45,000
420.80.532-060.63
Meters and Regulators
25,000
Capital Outlay Infrastructure Total
117,000
Capital Outlay Machinery & Equipment
420.80.532-060.64
Safety Equipment
25,000
420.80.532-060.64
Welder
15,000
Capital Outlay Machinery & Equipment Total
40,000
Other Uses Other Uses Allocations
Other Uses Other Uses Bad Debts
Other Uses Other Uses Contingency
420.80.532-090.99.05
General Fund Services for Natural Gas Fund
337,303
420.80.532-090.99.01
Bad Debt
10,412
284
City of Lake City Fiscal Year Budget
Natural Gas Utility
Natural Gas
282
Expenditure Detail
FY 2027
420.80.532-090.99.02
Contingency
316,415
Other Uses Other Uses Allocations Total
337,303
Other Uses Other Uses Bad Debts Total
10,412
Other Uses Other Uses Contingency Total
316,415
Total
5,416,780
Department Positions
Account
Position
FY 2026
FY 2027
Administrative Assistant
1
1
Cathodic Protection/Leak Specialist
1
1
Director of Natural Gas
1
0
Locate Technician
1
1
Measurement Technician
1
1
Superintendent
1
1
Supervisor
1
1
Technician I/II/III
7
7
Welder
1
1
15
14
Natural Gas
420.80.532
Total
Department Vehicle Schedule
Mileage
Replacement Cost
Lease/Own
Natural Gas
1
2026
CHEVROLET SILVERADO 1500
0
$40,171.00
2
2026
CHEVROLET SILVERADO 1500
0
$40,148.00
3
2024
FORD F-550
2,055
$90,000.00
4
2021
CHEVROLET SILVERADO 5500HD
16,839
$95,000.00
5
2021
MACK GRANITE
1,868
$200,000.00
6
2020
FORD F350 XL 4 x 4
40,828
$60,000.00
7
2021
CHEVROLET SILVERADO 3500HD
12,574
$65,000.00
8
2024
CHEVROLET SILVERADO 2500 HD
18,663
$60,000.00
9
2026
CHEVROLET SILVERADO 1500
0
$45,000.00
10
2026
CHEVROLET SILVERADO 1500
0
$45,000.00
11
2026
CHEVROLET SILVERADO 2500hd
0
$74,674.00
Grand Total
City of Lake City Fiscal Year Budget
92,827
285
Grants
286
284
Grants
Grants
The City of Lake City uses grant funding to support priority projects and
services, including infrastructure, public safety, parks, community development, and utility improvements. Grants help the City leverage outside
resources to meet community needs while reducing pressure on local revenues.
Grant revenues and related expenditures are budgeted in the appropriate fund
once funding is reasonably assured. When required, matching funds are identified in advance and evaluated for affordability and long-term operating
impact. The City reviews grant opportunities for consistency with Council
priorities, project readiness, compliance requirements, and administrative
capacity.
Through effective grant planning and oversight, the City uses external funding
to improve public facilities, enhance services, and advance strategic community goals.
City of Lake City Fiscal Year Budget
287
Grants
285
Title
Grantor
Award Match/
Split
Awarded
Amount
Expensed
Collected
Remaining
Balance
1
Ichetucknee Springs Water Quality Improvement
FDEP
100%
$1,800,000
$357,435
$357,435
$1,442,565
2
Lake City Public Access Reuse/Chlorine Contact Chamber
Upgrades
FDEP
100%
$1,000,000
3
Recharge Wetland Steedly Sprayfield
FDEP
100%
$9,900,000
4
SR 47/I-75 Septic-to-Sewer Program: Phase 2 (RV Park
Extension)
FDEP
100%
$1,794,000
$1,794,000
5
Taxiway A Pipe Repairs
FDOT
100%
$300,000
$300,000
6
Airport Taxiway A Construction Phase 2 FY25
FAA
95%
$302,500
$60,003
$60,003
$242,497
7
Airport Taxiway A Design/Construction Match FY25
FDOT
10%
$47,611
$40,863
$40,863
$6,748
8
Hangar Roof Repairs RIF Grant
FL Com
100%
$1,788,415
$1,788,415
9
Flood Vulnerability Assesment
FDEP
100%
$300,000
$300,000
10
FY26 Bullet Proof Vest Grant
DOJ
50%
$2,991
$2,991
$17,235,517
$1,000,000
$454,290
$912,591
$454,290
$912,591
$9,445,710
$16,322,926
288
City of Lake City Fiscal Year Budget
289
Capital Improvement Plan
290
288
Capital Improvement Plan
Expenditure Detail
FY 2027
Capital Outlay Infrastructure
Steedly Wetland Recharge - DEP 100%
5,861,525
Capital Outlay Infrastructure
Water Sewer Infrastructure Projects
4,096,817
New City Hall
3,613,036
Capital Outlay Infrastructure
Ichetucknee Springs Quality & Quantity - DEP 100%
1,552,044
Capital Outlay Infrastructure
Saint Margarets SCADA
1,500,000
Design & Construction of Hangar
893,101
Capital Outlay Infrastructure
Water/Sewer Misc. Projects
800,000
Capital Outlay Infrastructure
Undesiginated Projects
558,723
Capital Outlay Infrastructure
Water/Sewer Projects
493,763
Capital Outlay Infrastructure
Cured In Place Pipe Slip Lining
450,000
Capital Outlay Building
Capital Outlay Building
City of Lake City Fiscal Year Budget
291
Capital Improvement Plan
289
Expenditure Detail
FY 2027
Information Technology
General Fund
Capital Outlay Building
Replacement Windows
27,000
Capital Outlay Machinery & Equipment
Cloud Backup Solution
14,000
Capital Outlay Machinery & Equipment
Generator
62,000
Capital Outlay Machinery & Equipment
Onbase Upgrade
100,000
Capital Outlay Machinery & Equipment
Truck #30 (Purchase)
9,500
Capital Outlay Machinery & Equipment
Truck #48 (Purchase)
4,000
Information Technology Total
216,500
Vehicle Maintenance
Capital Outlay Machinery & Equipment
Hofmann Speed Tire Changer/Rim Clamping
9,995
Capital Outlay Machinery & Equipment
Wheel Balancer
5,681
Vehicle Maintenance Total
15,676
General Building
Capital Outlay Building
City Hall Upgrades
250,000
Dog Park
20,000
Capital Outlay Machinery & Equipment
5 Ton AC Unit Replacement City Hall
15,000
Capital Outlay Machinery & Equipment
Camera Additions City Hall
29,145
Capital Outlay Machinery & Equipment
Monitor/Screen Council Chambers
10,000
Capital Outlay Machinery & Equipment
Wireless Mics - Council Chambers
32,000
Capital Outlay Infrastructure
General Building Total
356,145
Police
Capital Outlay Machinery & Equipment
Crimescene Barrier System
5,000
Capital Outlay Machinery & Equipment
Flock Flex ALPR 1 of 5
3,500
Capital Outlay Machinery & Equipment
Flock Safety - Gunshot Detection/ALPR (Year 3 of 5)
Capital Outlay Machinery & Equipment
Marked Patrol Cars (End of Lease Purchase)
4,000
Capital Outlay Machinery & Equipment
Marked Patrol Cars Enterprise Lease 1 of 5*
75,000
Capital Outlay Machinery & Equipment
Misc. Equipment (Firearms, Uniforms, Ballistic Vest)*
8,400
Capital Outlay Machinery & Equipment
Motorola Lease (Watchguard and Radios 1 of 5)*
17,534
Capital Outlay Machinery & Equipment
Motorola Mobile Radios
6,030
Capital Outlay Machinery & Equipment
Rapid ID
41,652
Capital Outlay Machinery & Equipment
Second Interview Room Motorola (Year 2 of 5)
4,127
Capital Outlay Machinery & Equipment
Surveillance Equipment
11,000
Capital Outlay Machinery & Equipment
Taser 1 Officer (Year 1 of 3)
2,427
Capital Outlay Machinery & Equipment
Toughbooks
1,900
100,000
292
City of Lake City Fiscal Year Budget
290
Capital Improvement Plan
Expenditure Detail
FY 2027
Capital Outlay Machinery & Equipment
Vehicle Striping
Capital Outlay Machinery & Equipment
Watchguard Replacement (35 In car/50 BC)
750
33,430
Police Total
314,750
Public Works
Capital Outlay Infrastructure
CIPP Pulled in Place Liners
100,000
Capital Outlay Infrastructure
Gwen Lake - Four Waters
183,000
Capital Outlay Infrastructure
Mill and Repave NE Bailey St
57,320
Capital Outlay Infrastructure
Mill and Repave NE Bradley Ter
58,111
Capital Outlay Infrastructure
Mill and Repave NE Congress
117,644
Capital Outlay Infrastructure
Mill and Repave NE Saint Clair St--Broadway to Center
28,555
Capital Outlay Infrastructure
Mill and Repave SE Castiillo Ter
61,111
Capital Outlay Machinery & Equipment
16' Dump Trailer with 48" sides
16,515
Capital Outlay Machinery & Equipment
6'11 X 16' Heavy Duty Full Tilt Equipment Trailer
9,390
Capital Outlay Machinery & Equipment
Asset Management Software
200,000
Capital Outlay Machinery & Equipment
Boom Attachment & 48" Saw blade for MowerMax
27,315
Capital Outlay Machinery & Equipment
Caterpillar Cold Planer
31,190
Capital Outlay Machinery & Equipment
Compact Skid Steer CTX 160
58,689
Capital Outlay Machinery & Equipment
Hydraulic Thumb for 308 Cat
6,405
Capital Outlay Machinery & Equipment
Mowers
28,600
Public Works Total
983,845
Growth Management
Capital Outlay Machinery & Equipment
Plotter
6,500
Capital Outlay Machinery & Equipment
Purchase Truck - Airport
4,500
Capital Outlay Machinery & Equipment
Purchase Truck - Fire
3,000
Growth Management Total
14,000
CRA
Community Redevelopment Agency
Capital Outlay Infrastructure
Undesiginated Projects
558,723
CRA Total
558,723
Fire
Fire Special Assessment
Capital Outlay Machinery & Equipment
FD Isolated Network (SHI)
20,000
Capital Outlay Machinery & Equipment
Fire Gear Sets
15,000
City of Lake City Fiscal Year Budget
293
Capital Improvement Plan
291
Expenditure Detail
FY 2027
Capital Outlay Machinery & Equipment
Laptops for Trucks
14,888
Fire Total
49,888
Airport
Airport
Capital Outlay Building
Carpet for the FBO Building Forbo (Source Well)
8,000
Capital Outlay Building
Pole Barn for Tractor
40,000
Capital Outlay Machinery & Equipment
New Sump Reclaimer for Avgas Tank Farm
12,000
Capital Outlay Machinery & Equipment
Scully Over Fuel Prevention System
50,000
Capital Outlay Machinery & Equipment
Ventrac Attachments
30,000
Airport Total
140,000
Debt
Sales Tax Bond Fund
Capital Outlay Building
New City Hall
3,613,036
Debt Total
3,613,036
Airport Construction
Capital Outlay Building
Design & Construction of Hangar
893,101
Capital Outlay Infrastructure
Design & Construction of the North Hangar Taxiway
333,287
Capital Outlay Infrastructure
Design & Construction Taxiway A Pipe Repairs
300,000
Airport Total
1,526,388
Water/Sewer Admin
Water-Sewer Utility
Capital Outlay Building
Replacement Windows - GIS
29,000
Capital Outlay Infrastructure
Water/Sewer Misc. Projects
800,000
Capital Outlay Land
Easements
2,500
Capital Outlay Machinery & Equipment
A/C Replacement at Customer Service Building
40,000
Capital Outlay Machinery & Equipment
Furniture
2,000
Capital Outlay Machinery & Equipment
Generator - GIS/SCADA
62,000
Capital Outlay Machinery & Equipment
Purchase of Vehicle #106
4,000
Capital Outlay Machinery & Equipment
Purchase of Vehicle #127
3,000
Capital Outlay Machinery & Equipment
Purchase of Vehicle #170
4,000
Capital Outlay Machinery & Equipment
Safety Equipment
1,000
Capital Outlay Machinery & Equipment
Sensus Base Station Upgrade
35,000
Capital Outlay Machinery & Equipment
Survey/GIS Equipment
10,000
Water/Sewer Admin Total
992,500
294
City of Lake City Fiscal Year Budget
292
Capital Improvement Plan
Expenditure Detail
FY 2027
Water Treatment Plant
Capital Outlay Machinery & Equipment
Chemical Tank Replacements (3)
51,000
Capital Outlay Machinery & Equipment
Davit System for Confined Space Entry
8,500
Capital Outlay Machinery & Equipment
Purchase of Truck 92
3,200
Capital Outlay Machinery & Equipment
R & R for Equipment
50,000
Capital Outlay Machinery & Equipment
SCADA System Upgrade
63,000
Capital Outlay Machinery & Equipment
Tank Mixers for WBPS
40,000
Capital Outlay Machinery & Equipment
WBPS PLC Upgrade
180,000
Water Treatment Plant Total
395,700
Wastewater Treatment
Capital Outlay Infrastructure
Kicklighter Grit System Grating
10,000
Capital Outlay Infrastructure
Saint Margarets SCADA
Capital Outlay Infrastructure
Saint Margarets Valve Replacement
45,000
Capital Outlay Machinery & Equipment
Kicklighter Control Panel Relocation
25,000
Capital Outlay Machinery & Equipment
Purchase Truck # 173 and 175
9,000
1,500,000
Wastewater Treatment Total
1,589,000
NFMIP Wastewater Treatment Plant
Capital Outlay Infrastructure
Capital Outlay Machinery & Equipment
Internet Fiber Line Extension
75,000
Cameras
14,000
NFMIP Wastewater Treatment Plant Total
89,000
Sprayfield
Capital Outlay Building
Building Maintenance
5,500
Capital Outlay Infrastructure
Ichetucknee Springs Quality & Quantity - DEP 100%
1,552,044
Capital Outlay Infrastructure
Steedly Wetland Recharge - DEP 100%
5,861,525
Capital Outlay Machinery & Equipment
5' Sickle Bar Mower for Raptor Attachment
5,700
Capital Outlay Machinery & Equipment
Purchase Truck # 177
5,000
Capital Outlay Machinery & Equipment
Replace Mower Complete Deck on Grasshopper Mower
6,550
Sprayfield Total
7,436,319
Distribution and Collections
Capital Outlay Infrastructure
Cured In Place Pipe Slip Lining
450,000
Capital Outlay Infrastructure
Lift Station on SR 47
370,000
Capital Outlay Infrastructure
Manhole Coating
100,000
Capital Outlay Infrastructure
Remediate Two Stations
200,000
Capital Outlay Machinery & Equipment
2026 Crane Truck
214,493
Capital Outlay Machinery & Equipment
Dump Truck
220,000
City of Lake City Fiscal Year Budget
295
Capital Improvement Plan
293
Expenditure Detail
FY 2027
Capital Outlay Machinery & Equipment
ESC Renewal on 16 Generator Liftstation
79,100
Capital Outlay Machinery & Equipment
Fiber for Cameras - Annex
11,000
Capital Outlay Machinery & Equipment
Generator for SCADA at Booster Plant
100,000
Distribution and Collections Total
1,744,593
Water-Sewer Construction
Capital Outlay Infrastructure
SR 47 / I-75 Wastewater Improvements RV Park
388,065
Capital Outlay Infrastructure
Water/Sewer Projects
493,763
Water/Sewer Admin Total
881,828
Impact Fee Trust Fund
Capital Outlay Infrastructure
Water Sewer Infrastructure Projects
4,096,817
Water/Sewer Admin Total
4,096,817
Natural Gas
Natural Gas Utility
Capital Outlay Infrastructure
Commercial Meter Sets
30,000
Capital Outlay Infrastructure
Correctors
10,000
Capital Outlay Infrastructure
Gas Pipe
20,000
Capital Outlay Infrastructure
Meters and Regulators
20,000
Safety Equipment
25,000
Capital Outlay Machinery & Equipment
Natural Gas Total
105,000
Total
25,119,708
296
City of Lake City Fiscal Year Budget
297
Debt Schedules
298
296
Debt Schedules
Budget Transfers
AIRPORT
140.60.542-070.71
Principal
2017 Airport Revenue Bond - BB&T Bond Principal
140.60.542-070.72
205,101
Interest
2017 Airport Revenue Bond - BB&T Bond Interest
38,741
243,842
COMMUNITY REDEVELOPMENT AGENCY
103.40.559-070.71
Principal
CRA Redevelopment Loan - First Federal
103.40.559-070.72
Interest
CRA Redevelopment Loan - First Federal
0
94,734
0
8,416
103,150
DEBT SERVICE
204.30.517-070.72
Interest
2019 Sales Tax Bond
171,131
Motorola Lease #1
24,177
195,308
FIRE SPECIAL ASSESSMENT
110.50.522.030.91.12
Intergovernmental Transfers
2019 Sales Tax Bond
196,989
Motorola Lease #1
56,980
253,969
WATER-SEWER UTILITY - ADMINISTRATION
410.70.536-070.71
410.70.536-070.72
Principal
2016 SRL Refunding
768,000
2020A Refunding
1,633,418
2020B Series
269,443
VacCon Lease
85,111
Interest
2016 SRL Refunding
53,074
2020A Refunding
246,583
2020B Series
130,158
VacCon Lease
2,426
3,188,213
GENERAL FUND - NON-DEPARTMENTAL
001.05.519-090.91.12
City of Lake City Fiscal Year Budget
Key Government Finance - Principal & Interest
382,391
Motorola Lease #1 - Principal & Interest
113,959
Motorola Lease #2 - Principal & Interest
94,124
590,474
4,574,956
4,574,956
299
Debt Schedules
2016 SRL Refunding Bond
2020B Bond
Date
Principal
Interest
Debt Service
Interest
Debt Service
6/15/2026
386,000
24,827
410,827
1/1/2026
133,822
65,979
199,800
12/15/2026
389,000
21,373
410,373
7/1/2026
135,621
64,179
199,800
6/15/2027
393,000
17,891
410,891
1/1/2027
137,446
62,355
199,800
12/15/2027
396,000
14,374
410,374
7/1/2027
139,294
60,506
199,800
6/15/2028
400,000
10,830
410,830
1/1/2028
141,168
58,632
199,800
12/15/2028
403,000
7,250
410,250
7/1/2028
143,066
56,734
199,800
6/15/2029
407,000
3,643
410,643
1/1/2029
144,991
54,810
199,800
2,774,000
100,186
2,874,186
7/1/2029
146,941
52,859
199,800
1/1/2030
148,917
50,883
199,800
7/1/2030
150,920
48,880
199,800
2020A Utility Bond
Date
Principal
297
Date
Principal
Interest
Debt Service
1/1/2031
152,950
46,850
199,800
1/1/2026
813,986
126,014
940,000
7/1/2031
155,007
44,793
199,800
7/1/2026
819,431
120,569
940,000
1/1/2032
157,092
42,708
199,800
1/1/2027
824,913
115,087
940,000
7/1/2032
159,205
40,595
199,800
7/1/2027
830,432
109,568
940,000
1/1/2033
161,346
38,454
199,800
1/1/2028
835,988
104,012
940,000
7/1/2033
163,516
36,284
199,800
7/1/2028
841,580
98,420
940,000
1/1/2034
165,716
34,085
199,800
1/1/2029
847,211
92,789
940,000
7/1/2034
167,944
31,856
199,800
7/1/2029
852,878
87,122
940,000
1/1/2035
170,203
29,597
199,800
1/1/2030
977,371
81,416
1,058,787
7/1/2035
172,493
27,308
199,800
7/1/2030
983,910
74,877
1,058,787
1/1/2036
174,813
24,988
199,800
1/1/2031
990,492
68,295
1,058,787
7/1/2036
177,164
22,636
199,800
7/1/2031
997,119
61,668
1,058,787
1/1/2037
179,547
20,254
199,800
1/1/2032
1,003,789
54,998
1,058,787
7/1/2037
181,962
17,839
199,800
7/1/2032
1,010,505
48,282
1,058,787
1/1/2038
184,409
15,391
199,800
1/1/2033
1,017,265
41,522
1,058,787
7/1/2038
186,889
12,911
199,800
7/1/2033
1,024,070
34,717
1,058,787
1/1/2039
189,403
10,397
199,800
1/1/2034
1,030,921
27,866
1,058,787
7/1/2039
191,950
7,850
199,800
7/1/2034
1,037,818
20,969
1,058,787
1/1/2040
194,532
5,268
199,800
1/1/2035
1,044,761
14,026
1,058,787
7/1/2040
197,149
2,652
199,800
7/1/2035
1,051,751
7,036
1,058,787
4,905,474
1,088,531
5,994,005
18,836,193
1,389,251
20,225,444
300
City of Lake City Fiscal Year Budget
298
Debt Schedules
2019 Sales Tax Bond
Date
Principal
CRA Bond
Interest
Debt Service
Date
Principal
Interest
Debt Service
6/20/2026
205,378
84,312
289,689
4/1/2026
47,579
3,996
51,575
12/20/2026
207,916
81,773
289,689
10/1/2026
48,007
3,567
51,575
6/20/2027
210,486
79,203
289,689
4/1/2027
48,439
3,135
51,575
12/20/2027
213,088
76,602
289,689
10/1/2027
48,875
2,699
51,575
6/20/2028
215,721
73,968
289,689
4/1/2028
49,315
2,259
51,575
12/20/2028
218,388
71,302
289,689
10/1/2028
49,759
1,816
51,575
6/20/2029
221,087
68,602
289,689
4/1/2029
50,207
1,368
51,575
12/20/2029
223,820
65,870
289,689
10/1/2029
50,659
916
51,575
6/20/2030
226,586
63,103
289,689
4/1/2030
51,115
460
51,575
12/20/2030
229,387
60,303
289,689
6/20/2031
232,222
57,468
289,689
443,954
20,217
464,171
12/20/2031
235,092
54,597
289,689
Motorola Lease
6/20/2032
237,998
51,692
289,689
Date
Interest
Debt Service
12/20/2032
240,940
48,750
289,689
7/1/2026
146,760
24,177
170,937
6/20/2033
243,918
45,772
289,689
7/1/2027
152,464
18,474
170,937
12/20/2033
246,932
42,757
289,689
7/1/2028
158,388
12,549
170,937
6/20/2034
249,984
39,705
289,689
7/1/2029
164,543
6,394
170,937
12/20/2034
2,962,396
36,615
2,999,011
622,155
61,594
683,749
6,821,338
1,102,394
7,923,732
Interest
Debt Service
Airport Bond
Date
Total Debt Services
Date
Principal
Principal
Principal
Interest
Debt Service
2026
3,720,555
659,286
4,379,840
4/1/2026
103,208
18,713
121,921
2027
3,607,578
590,594
4,198,172
10/1/2026
104,539
17,382
121,921
2028
3,675,049
522,937
4,197,986
4/1/2027
105,887
16,033
121,921
2029
3,333,689
453,860
3,787,549
10/1/2027
107,253
14,667
121,921
2030
2,998,385
393,584
3,391,969
4/1/2028
108,637
13,284
121,921
2031
2,999,038
341,356
3,340,394
10/1/2028
110,038
11,882
121,921
2032
2,929,896
288,578
3,218,474
4/1/2029
111,458
10,463
121,921
2033
2,857,048
239,506
3,096,553
10/1/2029
112,896
9,025
121,921
2034
5,614,780
191,095
5,805,875
4/1/2030
114,352
7,568
121,921
2035
2,439,208
77,966
2,517,174
10/1/2030
115,827
6,093
121,921
2036
351,976
47,624
399,600
4/1/2031
117,321
4,599
121,921
2037
361,508
38,092
399,600
10/1/2031
118,835
3,086
121,921
2038
371,298
28,302
399,600
4/1/2032
120,368
1,553
121,921
2039
381,353
18,247
399,600
1,450,619
134,347
1,584,967
2040
194,532
251,762
446,294
35,835,893
4,142,789
39,978,682
City of Lake City Fiscal Year Budget
301
Debt Schedules
Motorola Lease
Date
10/26/2026
299
VAC-CON
Principal
Interest
Debt Service
94,197
0
94,197
94,197
0
94,197
Date
5/5/2026
Principal
Interest
Debt Service
85,111
2,426
87,537
85,111
2,426
87,537
302
City of Lake City Fiscal Year Budget
303
Strategic Plan
304
302
Strategic Plan
5-YEAR
STRATEGIC
PLAN
City of Lake City Fiscal Year Budget
305
Strategic Plan
303
EXECUTIVE
SUMMARY
The Lake City Strategic Plan reflects a unified vision for the future of
Lake City. The plan is the result of one of the most inclusive planning
efforts in recent city history, which included extensive engagement with
city leaders, local businesses, residents, and regional partners.
Planning Process Overview
We consulted a broad range of stakeholders including city staff, elected
officials, county and school leaders, business owners, and
representatives from HAECO, Weyerhaeuser, and HCA Lake City
Hospital. Regional input came from Columbia County, JAXPORT, and
state agencies. A community survey drew 546 responses from across all
neighborhoods, reflecting diverse voices and strong public investment in
Lake City’s future.
Implementation
Framework
Led by the City Manager and department heads, implementation will
begin with key actions in Year 1—such as launching the Housing
Authority and improving development processes. Core initiatives will roll
out over Years 2–3, with evaluation and institutionalization in Years 4–5.
Long-term success depends on continued collaboration with Columbia
County, schools, employers, and residents.
Lake City is ready to turn potential into progress. This plan charts a clear
path forward—preserving our character while creating opportunity for all.
306
City of Lake City Fiscal Year Budget
304
Strategic Plan
STRATEGIC PILLARS
Economic Development: Leverage our I-10/I-75 location to grow
Lake City Gateway Airport, support the North Florida Mega
Industrial Park, and foster small business growth through
workforce development and streamlined permitting.
Housing & Community Development: Expand housing options
through the new Housing Authority and public-private
partnerships. Focus on neighborhood revitalization, downtown
development, and recreation expansion, including a new
Recreation Director and Lake DeSoto improvements.
Infrastructure & Sustainable Growth: Expand utility capacity,
streamline permitting, and coordinate with county and state
partners. Growth will be balanced with natural resource protection
and strategic annexation.
Public Safety & Community Engagement: Strengthen community
policing, youth programs, and neighborhood engagement to
address safety concerns and build trust citywide.
City of Lake City Fiscal Year Budget
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Strategic Plan
305
VISION STATEMENT
FOR LAKE CITY’S
FUTURE
Lake City envisions a future where small-town values
meet modern opportunity—a welcoming community
where everyone has access to quality housing,
meaningful employment, and essential services. Our
strategic growth will revitalize all neighborhoods,
create vibrant recreational amenities, and expand
opportunities for residents of all ages and
backgrounds. By leveraging our strategic location
while honoring our heritage, we will build a strong
economy that offers pathways to prosperity for all
who call Lake City home.
Photo: VisitFlorida.com
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City of Lake City Fiscal Year Budget
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Strategic Plan
INTRODUCTION &
BACKGROUND
About Lake City
Lake City is known as "The Gateway to Florida" because of its strategic location at
the intersection of Interstate 75 and Interstate 10, providing convenient access to
major urban centers like Jacksonville and Gainesville. This prime position has long
made Lake City an important transportation hub and logistics center, offering
residents the opportunity to enjoy small-town living with relatively easy access to
big-city amenities.
The city and surrounding Columbia County are blessed with natural beauty,
including pristine springs, rivers, and forests that attract outdoor enthusiasts from
across the region. The Osceola National Forest, Ichetucknee Springs State Park,
and numerous other natural areas provide exceptional recreational opportunities
for residents and visitors alike.
While Lake City offers many advantages, it also faces challenges common to
smaller communities. The job market remains relatively limited, particularly for
specialized careers, leading some residents to commute to larger cities for
employment. Healthcare options, though improving with recent investments in
HCA Lake City Hospital, are more basic compared to those available in larger
metropolitan areas. Public transportation is minimal, creating access challenges for
residents without personal vehicles.
Despite these challenges, Lake City possesses remarkable potential for growth
and development, with a strong foundation of community assets and a strategic
location that positions it well for future prosperity.
City of Lake City Fiscal Year Budget
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Strategic Plan
307
Key Assets
Lake City Gateway Airport: This general aviation airport provides a valuable
transportation link and opportunities for expanded aviation services,
including the potential for increased cargo operations and business travel.
North Florida Mega Industrial Park: Located just outside city limits, this
2,622-acre, single-owner supersite between Jacksonville and Tallahassee
represents one of the region's most significant economic development
opportunities. The site's strategic location, combined with excellent
transportation access, positions it as a premier location for manufacturing,
distribution, and logistics operations. The site is one of only three in Florida
and twelve in the Southeast.
Florida Gateway College: This institution offers essential educational
opportunities and workforce development programs that help prepare
residents for careers in growing industries. The college's partnerships with
regional employers ensure that training programs align with actual workforce
needs.
Regional Medical Facilities: HCA Lake City Hospital and other healthcare
providers form the backbone of the region's healthcare system, offering
essential services while creating valuable employment opportunities
Diverse Transportation Infrastructure: Beyond the highway intersections I10 and I-75, Lake City benefits from rail access and proximity to deepwater
ports in Jacksonville, creating a multi-modal transportation network that
supports business development.
Rich Historical Heritage: Lake City's historical significance, dating back to the
1800s, provides a foundation for cultural tourism and community identity.
Affordable Cost of Living: Compared to larger metropolitan areas in Florida,
Lake City offers a more affordable cost of living, making it an attractive
option for families and retirees seeking quality of life at a reasonable cost.
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City of Lake City Fiscal Year Budget
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Strategic Plan
Stakeholder Engagement Process
The development of this strategic plan has been guided by extensive stakeholder
engagement, ensuring that it reflects the priorities and perspectives of the entire
community. Key engagement activities included:
In-depth interviews* with city department heads and staff, providing
insights into operational challenges and opportunities as well as
departmental priorities and needs.
* A full list of the stakeholders interviewed is included in Appendix 2.
Visioning sessions with City Council members to establish high-level
strategic direction and identify policy priorities.
Roundtable discussions with business leaders to understand economic
development needs and opportunities from the private sector perspective.
Meetings with education, healthcare, and transportation officials to
coordinate planning efforts and identify potential partnerships.
Collaborations with county leadership and regional partners to ensure
alignment with broader regional initiatives and maximize collaborative
opportunities.
Input from major companies in the area including HACEO and
Weyerhaeuser to understand workforce needs and economic development
potential.
Review of existing plans and documents to build upon previous work and ensure
continuity in planning efforts.
Public survey process to incorporate the priorities of residents who live and work
in Lake City in the plan.
City of Lake City Fiscal Year Budget
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Strategic Plan
309
Summary of Findings from Interviews
The discovery process for Lake City's strategic plan involved extensive stakeholder
engagement including city department heads, county officials, education leaders,
business representatives, and regional partners.
Across the board, stakeholders share a common vision of leveraging the City’s
location advantage to attract targeted investment, particularly in transportation,
logistics, and advanced manufacturing. The recent improvements in city leadership
and intergovernmental relations have created a favorable environment for
strategic planning and collaborative growth.
The discovery process consistently revealed three interconnected challenges that
must be addressed to unlock Lake City's potential: infrastructure constraints,
housing shortages, and workforce development. Water and wastewater capacity
limitations are currently restricting growth, with complex permitting processes
further complicating expansion efforts. The severe lack of workforce housing has
forced many employees to commute from surrounding areas, creating a significant
barrier for business attraction and retention. Additionally, while the school system
offers strong vocational programs, there remains a gap in creating sustainable
career pathways that retain young talent and meet employer needs.
Quality of life considerations emerged as both challenges and opportunities. Many
stakeholders highlighted the need for expanded youth recreation, downtown
revitalization, particularly north of the railroad tracks, and more diverse
entertainment options. These elements are seen as crucial not just for current
residents but as essential components for workforce attraction and retention. The
city's proximity to natural assets like Ichetucknee Springs and Osceola National
Forest offers untapped potential for ecotourism development that aligns with
preserving Lake City's character.
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City of Lake City Fiscal Year Budget
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Strategic Plan
Stakeholders demonstrated remarkable alignment around priority initiatives:
expanding infrastructure capacity, developing workforce housing across all
segments, streamlining business processes, and enhancing quality of life amenities.
Major employers including HAECO, the hospital, and potential tenants of the
Weyerhaeuser mega-industrial site are poised for significant growth if these
foundational issues can be addressed. The city's improving financial position and
openness to innovative approaches like the new Housing Authority provide
promising pathways forward, though success will require sustained focus on
implementation and meaningful performance metrics.
Lake City Community Survey Results
Summary
The City of Lake City conducted a comprehensive community survey in Spring
2025 to gather input from residents regarding their priorities, concerns, and vision
for the future. With over 540 responses from diverse neighborhoods across the
city and surrounding areas, this survey provided valuable insights that have
directly shaped the strategic priorities outlined in this plan. neighborhoods across
the city and surrounding areas, this survey provided valuable insights that have
directly shaped the strategic priorities outlined in this plan.
Respondent Demographics
Survey participants represented a broad cross-section of Lake City's population,
with residency ranging from less than one year to more than 20 years. All age
groups were represented, with the largest participation coming from residents
aged 35-44 and 45-54, followed by residents aged 25-34. This diverse
representation ensures that the strategic plan addresses the needs of both longtime residents and newcomers, as well as residents at different life stages.
City of Lake City Fiscal Year Budget
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Strategic Plan
311
Key Community Priorities
Infrastructure Improvements
Residents clearly identified infrastructure as a top priority for Lake City's future.
The three most commonly requested infrastructure improvements were:
Road repairs and maintenance (61% of respondents)
Parks and recreational facilities (56%)
Downtown revitalization (40%)
Additional infrastructure priorities included stormwater drainage (33%), street
lighting (30%), and housing rehabilitation (30%).
Economic Development
Survey respondents strongly supported strategic economic development, with an
emphasis on:
Community entertainment and recreation (52%)
Retail and shopping (56%)
Dining and food service (27%)
Arts and culture (26%)
Eco-tourism/Agri-tourism (25%)
Notably, when asked to rate the importance of various factors to Lake City's
future, 75% of respondents rated "small business incentives" as important or very
important, and 66% rated "industrial/manufacturing growth" similarly. These
findings underscore residents' desire for a balanced economic development
approach that preserves Lake City's character while creating new opportunities.
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City of Lake City Fiscal Year Budget
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Strategic Plan
Quality of Life Initiatives
The survey revealed strong support for quality of life improvements that would
make Lake City more livable and attractive:
Creating or improving parks and playgrounds (73%)
Building or enhancing walking and biking trails (63%)
Developing more community centers and picnic areas (54%)
Improving public swimming pools (47%)
Enhancing sports facilities (45%)
These preferences reflect residents' desire for more family-friendly recreational
opportunities and accessible outdoor spaces.
Public Safety Concerns
When asked about public safety issues, residents identified several key concerns:
Drug activity (68%)
Violent crime (55%)
Traffic safety and speeding (51%)
Property Crime (44%)
These findings highlight the importance of comprehensive public safety strategies
in the strategic plan.
City of Lake City Fiscal Year Budget
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Strategic Plan
313
Strengths and Challenges
The survey asked residents to identify Lake City's greatest strengths and most
significant challenges.
Perceived Strengths:
Location and accessibility (proximity to major highways and regional centers)
Small-town feel and sense of community
Natural resources and outdoor recreation potential
Ability to come together during times of need
Perceived Challenges:
Limited activities and amenities for youth and families
Insufficient housing options across income levels
Public safety concerns and drug-related issues
Economic development needs and lack of high-paying jobs
Infrastructure maintenance and improvements
Communication Preferences
When asked how they currently receive information about Lake City events and
news, most respondents cited the city's Facebook page (52%) and word of mouth
(25%). When asked about their preferred communication methods, many
indicated interest in email updates, text notifications, and continued social media
engagement. This information will guide the city's communication strategy moving
forward.
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Strategic Plan
Integration into Strategic Planning
The findings from this community survey have directly informed the strategic priorities
outlined in this plan. Based on resident feedback, the strategic plan places particular
empha
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The cameras, the coverage, and the local record for this community.
Not yet recorded. The record stays open — outcomes are added as minutes and vote results are published.
Provenance
Where this record came from. Every source is listed, permanently.
- Agenda Watch · Sep 20, 2026
Permanent ID DKT-2026-001279 — this record is never deleted.
Record history
Every change to this record, logged as it happened.
- Sep 20, 2026 Filed on the Docket
- Sep 20, 2026 Full document archived — public record
← The full Docket · every meeting, vote, and action on the permanent record · also in the National Record Index.