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Popular Annual Financial Report for the Fiscal Year Ended September 30, 2023
Photo by Adam Bass, courtesy of Okeechobee Cattlemen's Association
MESSAGE FROM THE
Clerk
To the Citizens of Okeechobee County:
For the third year, I am pleased to provide the Popular Annual Financial Report (PAFR) for Okeechobee County. This is our third and latest edition of this fact-filled report showing the sources and disposition of the dollars controlled by the Board of County Commissioners for the fiscal year ending September 30, 2023. To give you a brief yet comprehensive look at the county’s finances, we submit this easily understandable report. And to make it more pleasant, we include local photographs and additional demographic information. I hope you will appreciate this and our other efforts to make the County’s financial activity more transparent to the public.
All financial information included in the PAFR is obtained from the audited financial statements prepared by an independent auditing firm engaged by the Board of County Commissioners as required by law.
As your elected Clerk of the Circuit Court and Comptroller I take seriously my statutory responsibilities to assure that all transactions are in keeping with the County’s adopted budget and the law, as well as the contracts with our vendors. This system of checks and balances protects the public’s interest and is one of the more important of numerous functions carried out daily by my dedicated staff and me.
You can easily gain a general understanding of the County’s financial condition by reviewing the information in this PAFR. Want more detailed information? You can find the full audited financial statements available for review at the County Administrative Offices in the Historic Court House or at our Office on the first floor of the Judicial Center.
Limited quantities of this PAFR in print form are available in our office or at various places around the community, but you can easily access the document on our website at www.myokeeclerk.com. Just click on the “Financial Report” link on our home page.You can also search court and official records, register for Property Fraud Alert, check-in for jury duty, download free court forms, file court cases, and participate in foreclosure and tax deed auctions. These services are part of our continuing effort to make this Clerk’s Office more accessible and convenient to the people we serve.
I hope you find this PAFR both useful and enjoyable. My staff and I are honored to serve you.
Best wishes,
Jerald D. “Jerry” Bryant, Esq., CFCC
ABOUT Okeechobee County
Okeechobee County, founded in 1917, is centrally located from both 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 41,427 as of 2023 U.S. Census population estimates with a 4.5% growth rate since the 2020 US Census. 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 comes from the Hitchiti words “oki” meaning water and “chubi” meaning big. Besides the “Big O”, Okeechobee is also known for superior fishing, boating, hunting, bird watching, and hiking. The “Big O” is considered one of the best bass fishing lakes in the United States but houses a wide variety of fish. 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 Okeechobee County.
A large portion of Okeechobee’s history and economy involves beef cattle and dairy farming. A 2023 USDA study reported 165,000 head of cattle are maintained in Okeechobee County, which is nearly four times the number of residents. One local ranch, Williamson 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.
OKEECHOBEE COUNTY
Established: May 8, 1917
#1 Cattle Producing County in FL: 165,000 Head
Population: 41,427
769 square miles
Median Age: 42
BOARD OF
The Board of County Commissioners is the governing body of Okeechobee County, as established by the Florida Constitution. They are elected by a countywide vote and serve as the legislative branch of County Government.The five-member Board is chosen in two cycles, staggered by two years. Districts 1, 3, and 5 are elected in the presidential election years, and Districts 2 and 4 are elected in the intervening years.
The authorities and responsibilities of the Board include adopting ordinances and resolutions, levying authorized taxes and fees, adopting a budget each fiscal year, approving expenditures of county funds, entering into contracts, and much more.
Deborah Manzo County Administrator
David Hazellief – District 1
Frank DeCarlo – District 2
Terry Burroughs – District 4
Kelly Owens – District 5
Bradley Goodbread – District 3
OKEECHOBEE COUNTY
The five elected Constitutional Officers serving in specific governmental functions in Okeechobee County are the Tax Collector, Property Appraiser, Sheriff, Supervisor of Elections, and the Clerk of 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
THE ROLE OF THE
The Clerk of the Circuit Court & Comptroller is an elected public trustee established in 1838 by the Florida Constitution. The office of the Clerk & Comptroller performs a wide range of record keeping, information management, and financial administration services for Florida’s judicial system and county government. In this system of checks and balances, the Clerk & Comptroller is responsible for over 1,000 different constitutional and statutory duties and functions per state law.
THE CLERK OF THE CIRCUIT COURT
The Clerk guarantees the integrity of all court-related documents in Okeechobee County. The Clerk processes and files all case documents and evidence, making them available to the general public. The Clerk is also responsible for managing the County’s jury system and provides citizens who wish to represent themselves in court with free court documents.
CHIEF FINANCIAL OFFICER, TREASURER, & AUDITOR
To protect taxpayers, the Clerk oversees the County’s budget, revenue, and spending. The Clerk records revenues and processes payments on behalf of the County Commissioners and ensures that all taxpayer funds are being used lawfully. The Clerk also invests all available County funds to earn interest. In FY23, the Clerk managed $32.97 million dollars in investments and audited and paid $71 million dollars in County bills.
COUNTY RECORDER
The Clerk preserves and ensures the integrity of the Official Records of Okeechobee County dating back to May 1917. Documents such as mortgages, deeds, liens, judgments, and marriage licenses are recorded and digitally indexed into a computer database. Indexed documents dating back to October 16, 1981 and images dating back to March 30, 1962 are available at myokeeclerk.com
CLERK TO THE BOARD
The Clerk to the Board prepares and maintains the records of the County Commissioners and other government meetings for the public.The Clerk also administers the Value Adjustment Board to allow citizens to contest their property values. During FY23, the Clerk to the Board processed 55 Value Adjustment Board applications and attended 48 public meetings.
CLERK
FLORIDA COURT CLERKS & COMPTROLLERS BEST PRACTICES PROGRAM
Florida’s Clerks of Court & 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, audits, meeting minutes, financial information, contracts, and more. Okeechobee County‘s Clerk of Court, Jerald Bryant, was awarded the Best Practices Award by the FCCC in 2023. This is the second consecutive year receiving this award from FCCC.
CIVIC CONTRIBUTIONS
Each year, during the Holiday Season, the Clerk of Circuit Court and Comptrollers’ Office staff supports the Okeechobee County Senior Services ‘Adopt-a-Grandparent’ program. This effort provides Christmas gifts to less fortunate and often isolated seniors in our community. For 2022, our office adopted 24 grandparents and provided gifts, cards, and gift certificates for seniors in need.
OPERATION GREEN LIGHT
During the Operation Green Light event, Okeechobee County customers with suspended driver’s licenses have an opportunity to pay overdue court fines, including traffic tickets, while saving money on collection costs, and having 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 licenses 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.
In 2023, Okeechobee County customers were able to save $11,979 through Operation Green Light. To determine if you qualify, or if you have any questions, please contact us at (863) 763-2131.
PASSPORT SATURDAYS
Clerk Bryant has initiated periodic Passport Day events to offer opportunities for the Public to apply for their Passport outside of normal business hours. Our Passport Day events are held on Saturdays, allowing the public to complete this important and exciting task without having to leave work or other important engagements. During FY23, we held two Passport Day events, executing 129 applications.
COUNTY JAIL RENOVATION & EXPANSION: PHASE 1A - $22,657,092
Phase 1A of this project included site demolition and preparation to accommodate the first Housing Pod, Unit B, as well as the Central Energy Plant, Unit G, with two 140-ton chiller units and a new standby generator In addition, this phase included new underground utility improvements such as storm, sanitary sewer, domestic water, and fire lines.
While Phase 1A of this project was substantially completed in FY23,the construction is ongoing When all phases of this Capital Improvement project are complete, the jail will double in size to 150,000 gross square feet and include two new housing pods with a 400+ inmate capacity The project also includes new kitchen and laundry facilities.
MAJOR
Okeechobee County has compiled a five-year Capital Improvement Plan (CIP) and available funds are allocated to proposed projects. Many CIP projects will start a professional services phase (architectural design and engineering) in one fiscal year, construction will begin in the next fiscal year, then the project will end up being completed in the following fiscal year. Additionally, if a project is grant funded, the grant application and award process can be extensive, and a project cannot start until all of that is completed. From design to construction, the timeline for projects can be lengthy with all the factors at play. Below are some of the County’s projects that are currently under construction and/or upcoming projects expected to be completed in the coming years.
COUNTY JAIL RENOVATION & EXPANSION – PHASE 1B
Phase 1B of the Jail Renovation & Expansion includes new kitchen and laundry facilities. When the project is completed, this building will be located between the two new housing pods.
AGRI-CIVIC CENTER IMPROVEMENTS
Some of the Agri-Civic Center projects in the professional services stage are a Maintenance & Storage Building, Roof Extension, and Upgrades to the Fairgrounds Site.
DOUGLAS BROWN COMMUNITY CENTER IMPROVEMENTS
Restrooms and Concession Stand improvements are in the professional services phase at this facility.
ANIMAL CONTROL FACILITY – PHASE II KENNELS
The expansion of the kennels at Animal Control is in the professional services phase.
FIRE STATION 1 & 2 HARDENING
In the grant application phase to harden these facilities, which means making improvements to ensure more resistance to natural disaster.
OKEECHOBEE COUNTY
Agricultural Extension Office
Airport Services
Construction and Maintenance of Roadways, Sidewalks, and other Infrastructures
E-911 Services
Fire Rescue and Emergency Services
Law Enforcement
Library Services
Traffic Operations and Control
Licenses and Permits
Parks and Recreational Services
Planning and Zoning
Public Improvements
Senior Services
SHIP Program: State Housing Initiatives
Partnership Program
Solid Waste Services
Tourist Development
Veteran Services
A LOOK TO THE
BASS PRO SHOPS RESORT
Bass Pro Shops continues efforts to acquire and develop the Okee-Tantie Recreational Area/Marina into a legacy resort which is expected to include a marina, an RV Resort, various camping sites/locations, and a restaurant.
OKEE-ONE DATA CAMPUS
In June 2023, Florida Governor Ron DeSantis signed HB1603 transferring ownership of a 205-acre property formerly known as “The Florida School for Boys” to Indian River State College. IRSC is making plans to develop this site into a data campus called “Okee-One.” Plans include the campus to house various data centers in a learning lab environment.
OKEECHOBEE COUNTY JAIL RENOVATION & EXPANSION
While Phase 1A of this project was substantially completed in FY23, the construction is ongoing. When all phases of this Capital Improvement project are complete, the jail will double in size to 150,000 gross square feet and include two new housing pods for a 400+ inmate capacity. The project also includes new kitchen and laundry facilities.
STORMWATER PLAN UPDATES FOR STATE OF FLORIDA
The County’s stormwater master plan update will assist in better managing stormwater and the effects it has on Florida’s ground waters as well as other natural systems.
OKEECHOBEE COUNTY FITNESS TRAIL
An upcoming Parks and Recreation project at the Darrell Enfinger Sports Complex, funded by the Land and Water Conservation Grant, includes a recreational fitness trail & fitness stations set to open in FY25.
COMMUNITY DEVELOPMENT
TECHNOLOGY UPGRADES
The Okeechobee County Community Development Department is scheduled to implement Tyler Technologies software to greatly improve Permitting and Planning processes. This software will manage Building, Code Enforcement, and Planning functions including the ability to submit applications on-line, scheduling inspections and seeing results on-line, and allowing public searches of permits and code enforcement cases.
OKEECHOBEE COUNTY
MAJOR LEAGUE FISHING SERIES TOURNAMENTS
Okeechobee is rightly known as the "Bass Capital of the World." Lake Okeechobee, the largest freshwater lake in Florida, beckons anglers from far and wide. Whether you're a seasoned pro or a novice, this paradise offers exceptional fishing opportunities. Cast your line and reel in trophy-sized bass while enjoying the tranquility of the lake. The main species caught in Lake Okeechobee are Largemouth Bass (part of the Black Bass family), Bluegill, Crappie, and (less common) Pickerel.
KISSIMMEE PRAIRIE PRESERVE STATE PARK
This 54,000 acre property is one of the largest parks in the Florida State Parks System. As part of the Everglades headwaters, the preserve protects the largest remaining tract of Florida dry prairie, home to many native species. Visitors can RV or tent camp, spot wildlife, bike, hike, and even horseback ride in this native landscape. In 2016, Kissimmee Prairie Preserve was recognized as Florida's first Dark Sky Park by the International Dark Sky Association for its lack of light pollution. The night sky above the prairie means visitors can spot the Milky Way without using telescopes or binoculars.
LAKE OKEECHOBEE SCENIC TRAIL
The Lake Okeechobee Scenic Trail was first developed in the 1980's and runs mainly along the top of the Herbert Hoover Dike.The Lake Okeechobee Scenic Trail is109 miles of a mostly paved cycling and walking route around the second largest lake entirely within the borders of the United States. The Scenic Trail passes through 2 recreational areas/parks, Cliff J. Betts Recreation Area and Okee-Tantie Recreation Area, along with many others in the surrounding cities of the Lake.
Photo courtesy of B.A.S.S
SPECKLED PERCH FESTIVAL
Known locally as speckled perch or speck fish, black crappie is one of the most abundant game fish in Lake Okeechobee. The Speckled Perch Festival is one of the oldest celebrations in Okeechobee highlighting the fishing industry as one of the main drivers our local economy. This annual Okeechobee Main Street event also includes a parade that sets the stage for a weekend of fun in Okeechobee.
THE COUNTY FAIR
The annual Okeechobee County Fair comes to town in March for 6 days, usually aligning with Spring Break. There is a variety of food trucks, fair food, pig races, a petting zoo, pony rides, demolition derby, helicopter rides, carnival rides & games, and various shows. The Okeechobee Youth Livestock Show also takes place during the Fair week and is concluded with a livestock auction. Approximately 300 youth proudly show the animals they have raised as an Okeechobee 4-H or FFA project. Upon entry to the show, the animals are on display for the patrons of the Okeechobee County Fair to enjoy throughout the week.The students exhibit their rabbits, poultry, goats, beef breeding cattle, steers,swine, and dairy cattle.
RODEOS
Rodeos are a staple in Okeechobee County and a long-standing tradition. The Okeechobee County Cattlemen’s Association is home of the Okeechobee Cowtown Rodeo and the Pete Clemons Labor Day Rodeo. For over 70 years, rodeos have been annual events in Okeechobee. These rodeos are held at the Historic Cattleman’s Arena on HWY 441 North.The Okeechobee Cowtown Rodeo is usually held in the beginning of March and the Pete Clemons Rodeo is held annually during Labor Day weekend. Bull riding, bronc riding, barrel racing, mutton bustin, and calf roping are just some of the rodeo events you will get to experience.
Photo courtesy of Okeechobee Cowtown Rodeo
Photo courtesy of Okeechobee County Fair
THE LOCAL
The population of Okeechobee County has been steadily increasing each year. The County’s economy has historically been made up of agriculture, but has seen an increase in other industries in the recent years. Real estate, retail sales, health care, tourism, and the service sector are some of the areas that have helped the growth of Okeechobee County’s Economy.
Median Home Sale Prices Per Heated Sq. Ft. (In Thousands)
Source: Okeechobee County Economic Development Corporation Median Household Income: $53,161
Source: Okeechobee County Property Appraiser
Source: FL Legislature Office of Economic and Demographic Research
PROPERTY
For Fiscal Year Ended 2023, 28.32% of the County’s revenue can be attributed to property taxes. County-wide, taxable property values have seen an increase of 13% from 2022 to 2023. The Board of County Commissioners and other taxing entities set the property tax rate which is called “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 2023 is 8.000.
Property tax bills are distributed to property owners annually. The individual property tax bills are broken down by ad valorem tax (based upon the millage rate), plus various assessments that apply to the specific area where the property is located in the County.
Florida Power & Light Company
Florida Southeast Connection LLC
Florida Gas Transmission
Okeechobee Landfill Inc.
MHC Okeechobee RV LLC
Cal-Maine Foods, Inc.
Gulfstream Natural Gas System, LLC
Okeechobee Hospital, Inc.
Glades Electric Co-Op, Inc.
Copart of Conneticut, Inc.
WHAT DO PROPERTY TAXES PAY FOR?
the
GOVERNMENT-WIDE FINANCIAL
Okeechobee County Statement of Net Position presents the County’s assets and deferred outflows, less liabilities and deferred inflows, with the difference between them being reported as net position. An increase in net position from one year to the next would indicate improvement and a decrease would indicate deterioration.
STATEMENT OF NET POSITION
*Includes
Revenues
Revenues
Revenues
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.Total revenue for the County increased 4.86% over the prior year.
OKEECHOBEE COUNTY
Okeechobee County’s expenditures for fiscal year ended 2023 totaled $85.68 million dollars.The Public Safety fund is the largest expenditure at 54.10% of the total budget, and is made up of the Sheriff’s Office, Fire Rescue, Emergency Medical Services, and Disaster Relief funds. General Government, which encompasses Okeechobee County’s Tax Collector, Property Appraiser, Clerk & Comptroller, Supervisor of Elections, and Board of County Commissioners, their office staff, all financial services, and comprehensive planning, makes up 22.97% of the total budget. Overall, total expenses increased 30.7% over the prior year.
OKEECHOBEE COUNTY
Okeechobee County’s General Fund is the chief operating fund and accounts for all government operations not reported in other funds. As of September 30, 2023, the County’s General Fund balance was $20.8 million, and the total Government Funds, which includes the Law Enforcement Trust Fund,Fire/EMS Services Fund, Road Maintenance Fund, and the Airport Fund were $62.19 million.
Government Funds
Governmental Funds (In Millions)
Government Funds
The Fund balance classifications used are:
NONSPENDABLE: Amounts such as inventories, prepaid items, and advances to another fund 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, grantors, 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 such as Ordinances and Resolutions of the Board of County Commissioners.
ASSIGNED: Funds intended to be used for specific purposes such as spendable fund balance established by the County’s Administration that are neither restricted nor committed.
UNASSIGNED: Fund balance that has not been assigned to other funds and is not for restricted, committed, or assigned to specific purposes within the General Fund and Public Safety Fund.
CAPITAL LONG TERM OKEECHOBEE COUNTY
Capital Assets are resources with initial useful lives that extend beyond one reporting period. Capital Assets of a government are not current financial resources, but are recorded as such in the government-wide financial statement.
*Direct Borrowings Include:
FIRE ENGINE NOTE:
Florida special assessment revenue note, Series 201A, with an outstanding balance of $390,517.
AMBULANCE NOTE:
Florida special assessment revenue note, Series 2021B, with an outstanding balance of $185,759.
JAIL EXPANSION NOTE:
Florida capital improvement revenue note, Series 2021, with a balance of $14,981,500.
In accordance with Florida Statutes section 218.415, the Clerk’s Office Finance Department manages the County’s investment portfolio with the objective of preserving capital and maintaining enough liquidity to meet anticipated cash flow when needed. Additionally, investing is used as a tool to maximize earnings within statutory and fiduciary constraints.
YEAR-OVER-YEAR
4% Increase
OKEECHOBEE COUNTY
COUNTY CONSTITUTIONAL
Jerald D. “Jerry” Bryant, Esq. Clerk of Circuit Court & Comptroller
312 NW 3rd Street
Okeechobee, Florida 34972
Phone: 863-763-2131 www.myokeeclerk.com
Mickey Bandi Property Appraiser
409 NW 2nd Avenue, Suite B
Okeechobee, Florida 34972
Phone: 863-763-4422 www.okeechobeepa.com
Celeste Watford Tax Collector
409 NW 2nd Avenue, Suite A
Okeechobee, Florida 34972
Phone: 863-763-3421 www.okeechobeetc.com
Noel Stephen Sheriff
504 NW 4th Street
Okeechobee, Florida 34972
Phone: 863-763-3117 www.okeesheriff.org
Melissa Arnold Supervisor of Elections
304 NW 2nd Street, Room 144
Okeechobee, Florida 34972
Phone: 863-763-4014 www.voteokeechobee.com
BOARD OF COUNTY & COUNTY ADMINISTRATOR
The Okeechobee County Board of County Commissioners and Administration is located at: 304 NW 2nd Street
Okeechobee, Florida 34972
863-763-6441 Ext. 6 www.okeechobeecountyfl.gov
David Hazellief, Chairman
District 1 County Commissioner dhazellief@okeechobeecountyfl.gov
Frank DeCarlo
District 2 County Commissioner fdecarlo@okeechobeecountyfl.gov
Bradley Goodbread
District 3 County Commissioner bgoodbread@okeechobeecountyfl.gov
Terry W. Burroughs
District 4 County Commissioner tburroughs@okeechobeecountyfl.gov
Kelly Owens
District 5 County Commissioner kowens@okeechobeecountyfl.gov
Deborah Manzo
County Administrator dmanzo@okeechobeecountyfl.gov
E-Certified Documents
BY THE NUMBERS 2023
277
Marriage Licenses Issued
3382 Deeds Recorded
Adopted Budget FY2022/2023
Audited Financial Statements Year Ended September 30, 2023
USDA National Agricultural Statistics Service Southern Region
65
Ceremonies Performed
47 Foreclosure Sales
736
Passport Applications Processed
18 Tax Deed Sales
1035
Mortgages Recorded
11,520
Total Documents Recorded
U.S. Census Bureau (census.gov) Population Estimates
Florida State Parks (floridastateparks.org)
Okeechobee County Property Appraiser
Okeechobee County Cattlemen’s Association
Okeechobee County Capital Projects Department
Okeechobee County Community Services Department
Okeechobee Youth Livestock Show
Florida Fish and Wildlife Conservation Commission
Okeechobee Main Street, Inc.
Photos:
Aerial Innovations
B.A.S.S
Adam Bass
Sharon Jones
Okeechobee County Fair
Okeechobee County Tourist Development Council
Okeechobee Cowtown Rodeo
Graphic Designer: Bridgette Waldau
