




Popular Annual Financial Report for the Fiscal Year Ended September 30, 2024




Okeechobee County Constitutional Officers Role
Clerk’s Initiatives
Major Accomplishments
Major Initiatives
Okeechobee County Services

Okeechobee County Attractions
Popular Annual Financial Report for the Fiscal Year Ended September 30, 2024
Okeechobee County Constitutional Officers Role
Clerk’s Initiatives
Major Accomplishments
Major Initiatives
Okeechobee County Services
Okeechobee County Attractions
To Okeechobee County Citizens:
Presenting to you the Popular Annual Financial Report (PAFR) each year is one of the highlights of my job as your Clerk of the Circuit Court & Comptroller.This year is no different. I proudly submit for your review the fourth edition of our “Okeechobee Financial Round-up” which contains Okeechobee County’s financial information for the fiscal year ending September 30, 2024. Included are easily understood reports of the various sources and disposition of the revenues controlled by the Board of County Commissioners during the fiscal year, together with local demographic information and photographs which we hope you find interesting.
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.
Assuring that all County transactions are in keeping with the County’s adopted budget and the law, as well as the contracts with our vendors, is my statutory obligation as your elected Clerk of the Circuit Court and Comptroller. I take this responsibility very seriously, as I do all the numerous functions my staff and I must carry out daily. The public interest is protected by this system of checks and balances set out in Florida law.
Reviewing the information contained in this PAFR will give you a general understanding of the County’s financial condition at the end of the last fiscal year. For those who are interested in more detailed information, the full audited financial statements are 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.
My dedicated staff and I take pride in publishing the Okeechobee Financial Round-up each year. We hope you will appreciate this and our other efforts to make the County’s financial activity more transparent to the public.
Printed copies of this PAFR are available in limited quantities in our office or at various places around the community or you can easily access the document on our website at www.myokeeclerk.com. Just click on the “Popular Annual Financial Report” link under About Us on our home page. The website also allows you to 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. Please check our website often as we update these services and add others in our continuing effort to make this Clerk’s Office more accessible and convenient to the people we serve.
I hope you enjoy this PAFR and find the content useful. It is an honor and privilege for my staff and I to serve you.
Best wishes,
Jerald D. “Jerry” Bryant, Esq., CFCC
Okeechobee County, founded in 1917 from parts of Palm Beach, St. Lucie, and Osceola Counties, 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 42,369 as of 2024 U.S. Census population estimates with a 6.9% growth rate since the 2020 US Census. Okeechobee tends to realize an influx in population (between 12,000 – 15,000) 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 contiguous 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 2024 USDA study reported 155,000 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.
Established: May 8, 1917
#1 Cattle Producing County in FL: 155,000 Head 769 square miles
Population: 42,369
Median Age: 41 Registered Voters: 19,890
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.
Board of County Commissioners (Pictured Left-Right)
Frank DeCarlo – District 2
Bradley Goodbread – District 3
Terry Burroughs – District 4
David Hazellief – District 1
Kelly Owens* – District 5
*Mrs. Owens was still in office during FY24. Her term ended on November 19, 2024. The current commissioner for this district is Michael Sumner.
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.
Arnold’s term ended January 6, 2025. She was
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 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.
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 FY24, the Clerk managed $34.96 million dollars in investments and audited and paid $69.3 million dollars in County bills.
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 and imaged documents dating back to 1961 are available at myokeeclerk.com.
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 FY24, the Clerk to the Board processed 35 Value Adjustment Board applications and attended 50 public meetings.
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 D. Bryant, was awarded the Best Practices Award by the FCCC in 2024. This is the third consecutive year receiving this award from FCCC.
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 FY24, we held four Passport Day events, executing 202 applications.
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 2024, Okeechobee County customers were able to save $8,337 through Operation Green Light. To determine if you qualify, or if you have any questions, please contact us at (863) 763-2131.
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. In December 2023, our office adopted 19 grandparents and provided gifts, cards, and gift certificates for seniors in need.
Jerald
D Bryant - Clerk & Comptroller - Okeechobee County |
IMPROVEMENT PROJECTS COMPLETED DURING FISCAL YEAR 2023-2024
$576,134
This multi-story structure is a vital tool for ensuring the safety of our firefighters and, ultimately, the safety of the Okeechobee community. It provides a platform for continuous learning and skill development, fostering a highly trained and prepared firefighting force.
CEMETERY ROAD/US 441 SIGNALIZATION
$229,550
Florida Department of Transportation (FDOT) and Okeechobee County collaborated to construct and install a new traffic signal system at Highway 441 North and NE 39th Blvd (Cemetery Road).
$288,675 ($400,000 LWCF)
This project is a sports themed splash pad at the Darrell Enfinger Sports Complex with an estimated splash zone of 2,000-2,500 square feet.The project was built using Land & Water Conservation Fund (LWCF) matching grant dollars through the Florida Department of Environmental Protection (FDEP). This is a free feature open daily to the public.
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.
Phase 1A is complete and crews continue to work through Phase1B and Phase 2. When 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.
Plans are underway to create an entrance to the Darrell Enfinger Sports Complex via US Highway 441 N.
The professional services phase of this project is nearing completion.The construction portion of this project will include roadway safety enhancements, drainage improvements, and resurfacing.
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
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..
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.
The South Florida Water Management District (SFWMD) is building a new Okeechobee Field Station that will replace the current facility, which opened in 1962.This project will combine the Okeechobee Field Station and Okeechobee Service Center into one facility and will also include a 120 ft communications tower, a regional water quality lab, backup emergency operations center, and offices for the FWC Statewide Nuisance Alligator Program.
A new Okeechobee High School is currently under construction and expected to be complete in time for the 2026-2027 school year. This new 250,000 square-foot facility is being built behind the existing school, on the same campus, and will replace the aging buildings currently in use. When complete, this project will be a huge benefit to the Okeechobee County School District and offer a state-of-the-art learning environment with 85 classrooms and 1,700 student stations.
Many visitors travel here to let the lead fly at local venues like Okeechobee Shooting Sports, OK Corral Gun Club, and Quail Creek Sporting Ranch. Each of these facilities offers unique shooting experiences and some even have lodging, food, and event space.
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.
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.
The Seminole Tribe of Florida opened a new Hotel & Casino at the Brighton Reservation in February 2025. While located in Glades County, the Brighton Reservation uses Okeechobee addresses due to its proximity to the Okeechobee community. Seminole Brighton Bay Hotel & Casino is an economic driver and job provider for Okeechobee and surrounding communities alike, offering 188,000 square feet of gaming, dining, and event space. The new Hotel & Casino includes 100 guest rooms, 640 slot machines, and 18 tables for blackjack, craps, roulette, and other card games.
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 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.
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 Property Appraiser
Median Household Income: $54,356
Source: Okeechobee County Economic Development Corporation
MAJOR EMPLOYERS
MAJOR EMPLOYERS
MAJOR EMPLOYERS
(In no particular order)
(In no particular order)
(In no particular order)
Charles Industries, LTD Inc.
Charles Industries, LTD Inc.
Manufacturing
Manufacturing
Westlake Royal Roofing Manufacturing
Westlake Royal Roofing Manufacturing
HCA Florida Raulerson Hospital Healthcare
HCA Florida Raulerson Hospital Healthcare
Okeechobee Livestock Market Agribusiness
Okeechobee Livestock Market Agribusiness
Okeechobee Health Care Healthcare
Okeechobee Health Care Healthcare
Gilbert Family of Companies Distribution
Gilbert Family of Companies Distribution
Larson Dairy Agribusiness
Larson Dairy Agribusiness
McArthur Farms Agribusiness
McArthur Farms Agribusiness
Okeechobee County School Board Government
Okeechobee County School Board Government
Okeechobee County* Government
Okeechobee County* Government
TRC Investments, LLC Manufacturing
TRC Investments, LLC Manufacturing
Walpole, Inc. Transportation
Walpole, Inc. Transportation
Florida Dept of Corrections Government
Florida Dept of Corrections Government
*Includes the Board of County Commissioners, Sheriff, Clerk & Comptroller, Tax Collector, Property Appraiser, and Supervisor of Elections
*Includes the Board of County Commissioners, Sheriff, Clerk & Comptroller, Tax Collector, Property Appraiser, and Supervisor of Elections
Source: Okeechobee County Economic Development Corporation & Okeechobee County
Source: Okeechobee County Economic Development Corporation & Okeechobee County
For Fiscal Year Ended 2024, 30.18% of the County’s revenue can be attributed to property taxes. County-wide, taxable property values have seen an increase of 13.43% from 2023 to 2024. 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 2024 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.
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.
By comparing beginning and ending net positions, stakeholders can assess whether a government's overall financial position has improved or deteriorated over the
*Includes Investment Income, Host Fees, Insurance Recoveries, and Miscellaneous Revenue
This helps in evaluating the fiscal sustainability of government operations and the ability to meet future financial obligations.
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 8.08% over the prior year.
Okeechobee County’s expenditures for fiscal year ended 2024 totaled $83.04 million dollars. The Public Safety fund is the largest expenditure at 51.49% 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 24.07% of the total budget. Overall, total expenses decreased 3.08% over the prior year.
Public Safety:
General Government: Transportation:
Physical Environment:
Culture and Recreation:
Economic Environment: Human Services:
Fire/EMS, emergency and disaster relief, and the operations of the Sheriff. General county operations, such as county administration, budget office, facilities, fleet, human resources, and procurement. General government also includes operations of the Tax Collector, Supervisor of Elections, Property Appraiser, and Clerk & Comptroller.
Construction and maintenance of roadways and sidewalks. Services related to the management of natural resources, such as land and water.
Parks and recreation programs/services and the library
Labor and industry development, veterans services, housing Services for mental health, physical health, public assistance programs, and healthcare for indigent persons
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, 2024, the County’s General Fund balance was $27.8 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 $77.32 million.
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 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.
(Subscription-Based Information Technology Arrangements)
As of 9/30/2024, the Jail Expansion Project expense totaled $36,489,430, funded in part through $11,735,713 in grants, $240,678 from Opioid Settlement Funds, $15,000,000* from a PNC Bank loan, and $9,513,039 funded by the General Fund, Landfill Host Fees and the ½ cent gas tax. There are $23,881,838 in budgeted expenses in FY 2024/25 to complete the Project. This is estimated to bring the final cost to $60,371,268. (*The County issued $25,000,000 in Bonds in August 2024; Of the Bond issue proceeds, $15,000,000 was used to repay the PNC Bank loan and the remaining $10,000,000 has been earmarked for completion of the Project in FY 2024/25.)
Jerald D Bryant - Clerk & Comptroller -
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.
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
David May Supervisor of Elections
304 NW 2nd Street, Room 144
Okeechobee, Florida 34972
Phone: 863-763-4014 www.voteokeechobee.com
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
Michael Sumner
District 5 County Commissioner msumner@okeechobeecountyfl.gov
Deborah Manzo County Administrator dmanzo@okeechobeecountyfl.gov
E-Certified Documents
244
Marriage Licenses Issued
3272 Deeds Recorded
Adopted Budget FY2023/2024
Audited Financial Statements Year Ended September 30, 2024
USDA National Agricultural Statistics Service Southern Region
75
Ceremonies Performed
36 Foreclosure Sales
1148
Passport Applications Processed
61 Tax Deed Sales
1022
Mortgages Recorded
10,507
Total Documents Recorded
U.S. Census Bureau (census.gov) Population Estimates
Florida State Parks (floridastateparks.org)
Okeechobee County Property Appraiser
Okeechobee County Capital Projects Department
Okeechobee County Community Services Department
Florida Fish and Wildlife Conservation Commission
Photos:
Aerial Innovations
Andy Crawford
James M Crocco - IRSC
Kayla Fetters
Armanda Joiner
Okeechobee County Fair
Okeechobee County Library
Okeechobee County School Board
Okeechobee County Tourist Development Council
Okeechobee Cowtown Rodeo
Allen Queen
Shannon Spies
Seminole Tribe of Florida
Graphic Designer: Bridgette Waldau