OKEECHOBEE COUNTY
Popular Annual Financial Report for the Fiscal Year Ended September 30, 2021 – Inaugural Edition –
Clerk’s
Okeechobee
Major
Major
Okeechobee
MESSAGE FROM THE
To the Citizens of Okeechobee County:
I am very pleased to present Okeechobee County’s Popular Annual Financial Report (PAFR) for the County’s fiscal year that ended September 30, 2021. The PAFR is a report prepared annually by most Clerks of Court across Florida and I believe it is appropriate to publish ours locally, as well. This report is based upon the audited financial statements that were completed by independent auditors May 25, 2022. It is intended to provide you with a concise picture of the source of the County’s revenues and how those dollars were spent over the past fiscal year.
As your elected Clerk of the Circuit Court and Comptroller, I am responsible for more than 1,000 identified functions of our office, some of the most important being safeguarding our public records, court records and County funds. I am required to be the official watchdog over County funds. In that role I provide checks and balances over the budgeted revenues and expenditures by reviewing all contracts and payment requests to assure funds are spent appropriately and lawfully. This is one of the most important aspects of my job and my staff and I take it very seriously.
The audited financial statements from which this PAFR derives are voluminous and quite detailed, but are available for review at our Finance Office. This report is a summary only, presented in a format that allows you to gain a general understanding of the County’s financial condition. This PAFR is presented in keeping with my goal of transparency in our local government and is available in limited quantities in print form and on our website at www.myokeeclerk.com. I hope you find it informative.
I consider it an honor and privilege to serve my community as your Clerk of Court and Comptroller. My dedicated staff and I appreciate the trust and confidence you have placed in us and we will continue to work hard to serve you.
With sincere regards,
Jerald D. “Jerry” Bryant, Esq., CFCC
Okeechobee County, founded in 1917, is centrally located from both the east and west coasts of Florida on the north shore of the famous Lake Okeechobee. Bordered on the west by the Kissimmee River, the County is neighbored by Osceola, Glades, Highlands, Indian River, St. Lucie and Martin Counties.
The County’s population is 43,196 as of the 2021 census with a 1.20% annual growth rate. Okeechobee tends to realize an influx in population between the months of November and April, as visitors arrive to enjoy our natural resources and beautiful weather.
Lake Okeechobee is the second largest freshwater lake in the United States, spanning over 730 square miles.The name Okeechobee came from the Seminole Indian language “oki” for water and “chobi” for big. Besides the “Big O,” Okeechobee is also known for superior fishing, boating, hunting, bird watching and hiking. The “Big O” is considered the Bass Capital of the world which is a huge draw to freshwater fishermen. Once a year, the County continues to celebrate the Speckled Perch Festival which is Okeechobee’s oldest local celebration dating back to 1965.This festival honors the fishing industry and history while attracting more tourists to the County.
A large portion of Okeechobee’s history and economy involves beef cattle and dairy farming. A recent study reported 108,000 head of cattle maintained in Okeechobee County, two and one-half times the number of residents. One local ranch,Williamson’s Cattle Company, ranks among the top 12 cattle ranches in the US annually.
The residents of Okeechobee are proud of its history and pay tribute to its past through various murals and sculptures located throughout downtown depicting local historical times and events.
Jerald D Bryant - Clerk of the Court - Okeechobee County
BOARD OF
The five members of the Board of County Commissioners are elected from the five districts within the County for a term of four years. The Board hires the County Administrator who is directly responsible for implementing the policies set forth by the Board, which includes operation of all departments. The Board is charged with the proper fiscal management of the County’s resources, including overseeing the preparation of the County’s budget and its administration throughout the budget year.
Frank DeCarlo was elected to the District 2 seat and will assume office in November 2022 unless the Governor appoints him earlier to fill the open seat.
Deborah Manzo
County Administrator
Rich Reade
Deputy Administrator
David Hazellief – District 1
Bradley Goodbread – District 3
Terry Burroughs – District 4
Kelly Owens – District 5
OKEECHOBEE COUNTY
tThe five elected Constitutional Officers serving in specific governmental functions in Okeechobee County are: Tax Collector, Property Appraiser, Sheriff, Supervisor of Elections, and Clerk of the Circuit Court and Comptroller.These Constitutional Offices are funded in part by the County’s General Fund but the Board of County Commissioners does not have direct responsibility for their operations. Instead, each office is operated separately within its respective legal guidelines.
Celeste Watford Tax Collector
Mickey Bandi Property Appraiser
Noel Stephen Sheriff
Melissa Arnold Supervisor of Elections
Jerald Bryant, Esq. Clerk of the Circuit Court & Comptroller
Jerald D Bryant - Clerk of the Court - Okeechobee County
THE ROLE OF THE
The Clerk of the Circuit Court and Comptroller is an elected official who is responsible for over 1,000 functions for the citizens of Okeechobee County within the Judicial System and alongside the Board of County Commissioners. The Clerk is responsible for checks and balances for the public, for safeguarding public funds, protecting public records, as well as performing several different constitutional and statutory duties and functions per state law. The Clerk ensures that all expenditures of county funds are authorized by law by serving as the Comptroller as well as an internal auditor. The Clerk of Court for Okeechobee has a duty to be the official recorder of all documents in reference to real estate transactions, marriage licenses, jury summons, passports, all court hearings, and public records. The Clerk of Circuit Court is also the ex officio Clerk to the Board of County Commissioners and assigns staff to attend all Board meetings to record the official minutes of these meetings.
Operation Green Light
During the Operation Green Light event, Okeechobee County customers with suspended drivers license have an opportunity to pay overdue court fines, including traffic tickets, while saving money on collection costs, and have their licenses reinstated on the spot.
Operation Green Light’s goal is to help people in Florida who have criminal fines and traffic tickets that have resulted in their license being suspended. The Clerk’s office wants to help people save money by waiving the 30% collections surcharge for tickets that are more than 90 days overdue.
To determine if you qualify or if there are any questions, contact us: Call (863) 763-2131
Sunshine Week “Florida's Clerks of Court Help Keep Government in The Sunshine”
Florida's Clerks of Court and Comptrollers play an important role in ensuring transparency and accountability of local government, while working to provide efficient access to public documents such as court records and audits.
Here's how:
Florida's Clerks of Court and Comptrollers provide citizens access to public documents, like court records, Board of County Commission meeting minutes, audits, and more.
Florida's Clerks of Court and Comptrollers ensure access to county financial information, including financial records, expenses, and contracts.
In many counties, Florida's Clerks of Court and Comptrollers offer fraud services, such as hotlines and departments to give the public a place to report and shed light on allegations of fraud, waste, and other abuses in county and municipal government. Florida's Clerks of Court and Comptrollers enhance access to public information by providing more official documents and services online.
Source: https://www.flclerks.com/page/SunshineWeek
Jerald D Bryant - Clerk of the Court - Okeechobee County
OKEECHOBEE COUNTY
Construction and maintenance of roadways, sidewalks and other infrastructure
Fire rescue/emergency services
Traffic operations and control
Library services
Law enforcement
Parks and recreational services/Pool
Licenses and permits
Garbage/solid waste services
Agri-Civic Center facility and events
Okeechobee Civic Center (Hwy 98)
Alton Chandler (Bassinger)
C. Scott Driver Civic Center
Douglas Brown Civic Center
Senior Service Center
Veteran services office
Airport services
Agricultural Extension Office (advice/solutions)
SHIP Program-State Housing Initiatives Partnership Program
E-911 service - enhanced caller’s location to 911
MAJOR
Okeechobee County has compiled a five-year Capital Improvement Program (CIP) and available funds are allocated to proposed projects. Below are some of the major projects included in the County’s current CIP Fund that is updated annually.
JAIL EXPANSION:
This project consists of expanding and renovating the Okeechobee County Jail to include two brand new housing pods. Other new additions include a central energy plant, kitchen and laundry building, vehicle wash/processing and fitness building, dumpster location, retention pond, and asphalt paving for the new parking lot. The 69,756 square foot building, originally built in 1986 will also receive renovations for mental health staff, the Sheriff’s office, and Inmate Cell Processing Areas Units E and F. The proposed cost for Phase 1A of this project is $23,655,677.
AIRPORT RUNWAY 5-23 REHABILITATION:
This $246,654 proposed project will extend the useful life of Runway 5-23 and the connecting taxiway pavement for added safety at the Okeechobee Airport.The project includes pavement rehabilitation of Runway 5-23 and Taxiway D, new LED MIRL System and new LED PAPI system for Runway 5-23.
OAK LAKE ESTATES DRAINAGE IMPROVEMENT:
This proposed $91,000 project consists of improvement to the stormwater conveyance system and construction and the installation of a wastewater collection system for Oak Lake Estates Subdivision. It also includes drainage improvement to the subdivision.
FIRE STATION #2 CONSTRUCTION:
This $1.04 million proposed project is to renovate, repair, and expand Fire Station #2 located at 3511 SE 38TH Avenue, Okeechobee, FL 34974. This facility will receive a new roof, a six-person sleeping area, electrical and HVAC upgrade, impact resistant windows, and construction of an additional 1,200 square feet living space for a half bathroom, dayroom, kitchen, and dining facility. Residents in Treasure Island, Taylor Creek, Kings Bay, Pioneer Estates, and along Highway 78 to the Glades County line will be better served after the project is completed.
Jerald D Bryant - Clerk of the Court - Okeechobee County
Capital Improvement Projects completed during fiscal year 2020/21
FDOT CR68 MICCO BLUFF RESURFACING:
This over $2.49 million project included the resurfacing of CR 68 (Micco Bluff Road).The improvement consisted of drainage and safety improvements from the end of the prior improvements at Kissimmee Cattle Company to the end of Micco Bluff for a distance of approximately 2.219 miles.
RESURFACING NE 36TH BLVD CEMETERY ROAD:
This $2.55 million project included resurfacing of Cemetery Road from US 441 to the dead end, approximately 1.729 miles of roadway.
AIRPORT AWOS UPGRADE PROJECT:
The Automated Weather Observation System (AWOS) III-P/T was replaced at the Okeechobee County Airport at a cost of $319,739.50.
PROPERTY APPRAISER, TAX COLLECTOR, DRIVER’S LICENSE PROJECT:
This over $4.3 million project was to construct a new Property Appraiser, Tax Collector, and Driver’s License building now located at 409 NW 2ND Avenue, Okeechobee, FL 34972 to improve service.
AGRI-CIVIC CENTER ROOF EXTENSION PROJECT:
This $549,591 project included construction of roof extension over four existing exterior walkways at the Agri-Civic Center arena. This will help to prevent water from entering the arena and allow for additional indoor activities and events.
Below are a few future projects that the Board of County Commissioners and County Administrator are looking into that will enhance the County.
BASS PRO SHOP RESORT:
Bass Pro Shop is scheduled to acquire and develop the Okee-Tantie Recreation Area/ Marina into a fishing resort. There is to be a second marina, an RV resort, various camping sites/locations as well as a restaurant.
WORKFORCE AFFORDABLE HOUSING DEVELOPMENT PLAN:
The Okeechobee County Affordable Housing Advisory Committee (AHAC) was established to recommend initiatives to encourage and/or facilitate affordable housing for its residents while still protecting the ability for the property to appreciate in value.
LAND DEVELOPMENT REGULATIONS:
Plans are underway to conduct a public hearing from interested County residents to accept input on the current land development regulations within the County.
SECURING THE FORMER FLORIDA SCHOOL FOR BOYS PROPERTY:
Ongoing collaborations with IRSC to secure the property formerly known as “Okeechobee Boys School” for economic development for the County.
STORMWATER PROJECTS FOR FOUR SEASONS, A SPOT IN THE SUN, AND BERMAN ROAD:
Proposals consist of drainage relief of stormwater to a new outfall canal and additional improvement within the existing roadways for Four Seasons and Spot in the Sun residential communities.
STORMWATER PLAN UPDATES FOR STATE OF FLORIDA:
The State of Florida stormwater plan update is to better manage urban stormwater and the effects it has on Florida’s ground waters as well as other natural systems.
Jerald D Bryant - Clerk of the Court - Okeechobee County
OKEECHOBEE COUNTY
THE COUNTY FAIR:
The Okeechobee County Fair occurs annually providing an opportunity for some family fun and entertainment. There are a variety of food trucks and fair food, pig races, a petting zoo, a demolition derby, and entertainment spectacles.The carnival rides and games are spread throughout the fairgrounds for added amusement.
RODEOS:
The rodeo is a staple for Okeechobee County where you may casually see a cowboy or two in a local restaurant or grocery store. The Okeechobee Cowtown Cattleman’s Rodeo is one of the larger events, typically lasting three days, and has been an annual event for over 70 years. The Cattleman’s Rodeo events are held at the Historic Cattleman’s Arena on HWY 441 North, typically during Labor Day weekend and in March.The Labor Day parade is a popular event.The Rodeo includes bull riding, barrel racing, cattle drive, and many other spectacles. There are also regular rodeo events at the Agri-Civic Center for not only entertainment purposes but for personal education on the sport.
OKEECHOBEE MAIN STREET:
The Okeechobee Main Street Arts & Culture Alliance of Okeechobee County is responsible for embracing the creativity of the residents of the County. The project they recently completed is the Cattle Drive Sculpture Project which is a sculpture installation of 10 bronze pieces representing a cattle drive.This was chosen to represent historical cattle drives and to honor and celebrate the ranching lifestyle as well as celebrating the 500-year anniversary of the first cattle brought to Florida. In downtown Okeechobee resides the Hamrick Butterfly Garden which includes eight large metal butterflies that were hand painted by local residents. The Arts & Culture Alliance hosts annual art events to promote and showcase the creativity of Okeechobee County. These include the “Top of the Lake Art Fest,” “Taste of Okeechobee,” The Art & Wine Walk on Park Street,” and the “Oktoberfest City Walk.” Smaller events are also welcomed in the community.
Source: https://www.okeechobeearts.org
MUSIC FESTIVALS:
The Okeechobee Music Festival draws in a large amount of people to the County and showcases a diverse musical lineup. It includes multiple stages for bands and entertainment and accommodations for camping. The Yeehaw Music Festival is a sixday bluegrass event that welcomes over a dozen bands to provide live entertainment.
Jerald D Bryant - Clerk of the Court - Okeechobee County
The population of Okeechobee has been steadily increasing. The County’s economy was historically made up of agriculture but has seen an increase in other industries over the years. Real estate, retail sales, health care, tourism, and service sector are some of the areas that have helped to contribute to the local economy of Okeechobee County.
*Tax Collector, Property Appraiser, Supervisor of Elections, Clerk of Circuit Court & Comptroller, & Board of County Commissioners
Okeechobee County property taxes account for 30.48% of the County’s revenue for fiscal year 2020/2021.Taxable property values have seen an increase of 9.2% from 2020 to 2021 county-wide. The Board of County Commissioners and other taxing entities set the property tax rate which is called a ‘millage rate’. A ‘mill’ is equal to $1 of tax for every $1,000 of assessed property value and the adopted millage rate for tax year 2021 is 8.000. Property tax bills are distributed to property owners annually. The individual property tax bills are broken down by various rates that apply to the specific area in which the property is located in the County. Some examples are fire assessment, garbage assessment, EMS assessment, and Okeechobee School Board assessment.
Jerald D Bryant - Clerk of the Court - Okeechobee County
GOVERNMENT-WIDE FINANCIAL
STATEMENT OF NET POSITION
Okeechobee County Statement of Net Position provides information on county-wide assets, liabilities, and deferred inflows/outflows of resources with the difference reported as net position.The County’s financial position is reflected in the Statement of Net Position below showing the change from fiscal year 2020 to 2021. An increase in net position from one year to the next would indicate improvement and a decrease would indicate deterioration.
At the close of fiscal year 2021, Okeechobee County’s assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $100.3 million.The breakdown of this net position is $88.8 million to investment in capital assets, $14.7 million in restricted funds, and a deficit of $3.3 million in unrestricted funds.The County’s investment in capital assets is for infrastructure, land, buildings, machinery, equipment, and intangibles while the restricted funds are subject to restrictions by law on how they may be used. For additional information see Okeechobee County 2021 Combined Financial Statements at the Clerk of Circuit Court and Comptroller’s office.
STATEMENT OF ACTIVITIES
The Statement of Activities is one of the main financial statements that provides information about the activities of Okeechobee County as a whole. The purpose of the Statement of Activities is to provide users with relevant information about changes in net assets of the County, the use of its resources in various programs and services; and how the county's net position changed during the recent fiscal year.
Jerald D Bryant - Clerk of the Court - Okeechobee County
Okeechobee County revenue is comprised of ad valorem property taxes, the county portion of state tax and shared revenue, such as fuel and sales taxes, county charges for services, federal and state grants and other miscellaneous sources.The chart below shows the percentage breakdown of the County’s revenue sources for the fiscal year ended September 30, 2021.
The County’s expenditures for fiscal year 2021 amounted to $59.2 million. The breakdown is depicted in the chart below. General Government which provides for accounts payable and administration comprised 24% of the total budget. Some of the services provided by General Government include Senior Services and Veterans Services, providing the Sports Complex to the community and keeping County structures maintained. The Transportation fund (for Roads and Bridges) had a significant decrease from the prior fiscal year because two large road projects were completed. The Public Safety fund (for Fire/EMS Services) also experienced a decrease in expenses due to a change in pension funding. The County contributes 4% to Culture and Recreation and 3% to Human Services as well as a total of 9% to Environmental Services.
Jerald D Bryant - Clerk of the Court - Okeechobee County
Okeechobee County’s General Fund is the chief operating fund and it accounts for all government operations not reported in other funds.The County’s General Fund balance was $14.6 million while the combined Governmental Funds totaled $41.5 million as of September 30, 2021. These two balances reflected a $1.1 million and $0.6 million increase respectively from the prior fiscal year. The $41.5 million is a combination of $0.3 million of nonspendable funds, $11.6 million of restricted funds, $8.7 million of committed funds, $6.7 million of assigned funds, and $14.2 million of unassigned funds that is available for use by the County.
The Fund balance classifications used are:
Non-spendable – Amounts such as inventories, prepaid items, and advances to other funds that cannot be spent because they are not in spendable form.
Restricted – Amounts that can only be spent for specific purposes stipulated by external resource providers such as creditors, grantor's, contributors, laws, or regulations of other governments.
Committed – Amounts that can only be used for specific purposes determined by the highest level of formal action (ordinance/resolution) of the Board of County Commissioners (the County’s highest level of decision-making authority).
Assigned – Amounts intended to be used by the County for specific purposes such as spendable fund balance established by the County’s management that are neither restricted nor committed.
Unassigned – Fund balance that has not been assigned to other funds and that is not for restricted, committed, or assigned to specific purposes within the General Fund and Public Safety Fund. Fund available for any purpose.
CAPITAL
Capital assets are resources with initial useful lives that extend beyond one reporting period. Equipment, land, land improvements, buildings, building improvements, vehicles, machinery, and infrastructure are some examples of the County’s capital assets. Capital assets of a government are not current financial resources; they are recorded as assets in the government-wide financial statements. Okeechobee County’s investment in capital assets for its governmental and business-type activities net of depreciation as of September 30, 2021 amounted to $89.6 million and $2.7 million respectively.
Listed right is a summary of Okeechobee County’s long-term debt as of September 30th for fiscal year 2020/2021.
The County’s direct borrowings of $960,547 above include the following:
1. Fire Station IV Note, Florida promissory note, Series 2007 with an outstanding balance of $157,797.
2. Fire Engine Note, Florida special assessment revenue note, Series 2021A with an outstanding balance of $490,000.
3. Ambulance Note, Florida special assessment revenue note, Series 2021B with an outstanding balance of $260,000.
4. Jail Expansion Note, Florida capital improvement revenue note, Series 2021 with an outstanding balance of $52,750.
Notes 1, 2 and 3 above are secured by a pledge of the County’s fire rescue assessments and note 4 is secured by the County’s non-Ad Valorem revenues.
Jerald D Bryant - Clerk of the Court - Okeechobee County
CASH AND
The County’s cash/cash equivalent and investments for all governmental funds total $52.2 million as of September 30, 2021. In accordance with Florida Statutes section 218.415, the Clerk manages the County’s investment portfolio with the objective of preserving capital and maintaining enough liquidity to meet anticipated cash flow when needed. Additionally, the purpose of investments is to maximize earnings within statutory and fiduciary constraints.
It is best practice to enter into investments with minimal risk. This will prevent loss of principal of the County’s funds. However, changes in interest rates can and do affect the value of an investment as was shown during the global pandemic that affected the economy in recent years.
$3 million of the investment was liquidated at the beginning of County fiscal year 2020/2021 and credited to the General Checking account to cover County expenses to meet cash flow needs.
COUNTY CONSTITUTIONAL
& COUNTY ADMINISTRATOR
District 1 County Commissioner
Mr. David Hazellief, 1st Vice Chair
Okeechobee County BOCC
304 NW 2nd Street, Room 123
Okeechobee, FL 34972
Phone: 863-763-6441 ext. 1
District 2 County Commissioner
Open Seat
Okeechobee County BOCC
304 NW 2nd Street, Room 123
Okeechobee, FL 34972
Phone: 863-763-6441 ext. 1
District 3 County Commissioner
Mr. Bradley Goodbread, 2nd Vice Chair
Okeechobee County BOCC
304 NW 2nd Street, Room 123
Okeechobee, FL 34972
Phone: 863-763-6441 ext. 1
District 4 County Commissioner
Mr. Terry W. Burroughs, Chairman
Okeechobee County BOCC
304 NW 2nd Street, Room 123
Okeechobee, FL 34972
Office: 863-763-6441 ext. 1
District 5 County Commissioner
Ms. Kelly Owens
Okeechobee County BOCC
304 NW 2nd Street, Room 123
Okeechobee, FL 34972
Office Phone: 863-763-6441 ext. 1
County Administrator
Ms. Deborah Manzo
Okeechobee County BOCC
304 NW 2nd Street, Room 123
Okeechobee, FL 34972
Office Phone: 863-763-6441 ext. 1
Clerk of the Circuit Court & Comptroller
Jerald D. “Jerry” Bryant, Esq.
312 NW 3rd Street
Okeechobee, FL 34972
Phone: 863-763-2131
www.myokeeclerk.com
Property Appraiser
Mickey Bandi
409 NW 2nd Avenue, Suite B
Okeechobee, FL 34972
Phone: 863-763-4422
www.okeechobeepa.com
Sheriff
Noel Stephen
504 NW 4th Street
Okeechobee, FL 34972
Phone: 863-763-3117
www.okeesheriff.org/
Supervisor of Elections
Melissa Arnold
304 NW 2nd Street, Room 144
Okeechobee, FL 34972
Phone: 863-763-4014
www.voteokeechobee.com
Tax Collector
Celeste Watford
409 NW 2nd Avenue, Suite A
Okeechobee, FL 34972
Phone: 863-763-3421
www.okeechobeecountytaxcollector.com
Jerald D Bryant - Clerk of the Court - Okeechobee County
For information about Okeechobee County Clerk of the Circuit Court and Comptroller: Visit the Clerk’s website at https://www.clerk.co.okeechobee.fl.us/
To search Court Records: https://www.civitekflorida.com/ocrs/county/47/
To make Court Payments: https://www.clerk.co.okeechobee.fl.us/ click on “Pay Online”
To search Official Records: https://www.clerk.co.okeechobee.fl.us/ click on “Public Search”
To apply for Marriage License: https://www.clerk.co.okeechobee.fl.us/ click on “Services” & choose Marriage
To search Tax Deed: https://www.clerk.co.okeechobee.fl.us/ click on “Public Search” & choose Tax Deeds
For Foreclosure Auctions: https://www.clerk.co.okeechobee.fl.us/ click on “Public Search” & choose Foreclosures
Sources
- Adopted Budget 2020/2021, Okeechobee County’s Largest Employers List
- U.S. Bureau of Statistics (bls.gov), Labor Force data by County, 2021 annual averages-Okeechobee County
- Chamber of Commerce of Okeechobee County, Community Snapshot (passportpublications/okeechobee_2021.html)
- Okeechobee School Board Human Resources Department
- https://www.dnb.com/business-directory/company-profiles.walpole_inc.ba5a774d5fecec0a960315684abf1f70.html
- https://www.dnb.com/business-directory/company-profiles.walmart_inc.686acef397bb28ec5e35a4843ce68b0c.html
- https://www.dnb.com/business-directory/company-profiles.okeechobee_hospital_inc.5efe91d0b28afd825fd919583c96f826.html
- Photography by Sharon Jones - email: face.beautiful@yahoo.com (Some photos provided by Clerk of Circuit Court)
- Graphic Design by Bridgette Waldau
Jerald D Bryant - Clerk of the Court - Okeechobee County
