FY21 Osceola on the Rise Popular Annual Financial Report (PAFR)

OSCEOLA ON THE RISE Your Guide to Osceola County’s Finances

Popular Annual Financial Report for Fiscal Year Ended September 30, 2021

Inaugural Edition

Prepared by the Osceola County Clerk of the Circuit Court and County Comptroller, Honorable Kelvin Soto, Esq.

MESSAGE FROM CLERK KELVIN SOTO, ESQ.

TABLE OF CONTENTS OSCEOLA COUNTY OVERVIEW Message from Clerk Soto

Dear Residents of Osceola County, I am pleased to present Osceola on the Rise, the Osceola County Clerk of the Circuit the Court and County Comptroller’s inaugural Popular Annual Financial Report (PAFR). On the cover, you will see a sunrise photo of Kissimmee’s Lakefront Park. In the foreground are two chairs where we invite you to sit and watch your County rise.

The first year as your Clerk of the Circuit Court and County Comptroller was challenging in many ways. But, most of all, the COVID-19 Pandemic presented an unprecedented crisis at the global level. Our employees are the seasoned professionals that kept this ship afloat during our turbulent times. Your deputy clerks never stopped serving our community with professionalism and enthusiasm.

Our organizational mission is “To advance the well-being of all, one person at a time.” We rise together. We advance our employees’ well-being to enhance our community’s well-being further. We also crystalized our new strategic vision: “To meet the public where they want.” As a public office, serving the community is our highest priority. Operating during a pandemic proved to be the biggest challenge, but we rose to the occasion through the resiliency of our team. We will continue to improve by committing to modernization that will exceed expectations by leveraging technological solutions.

The foundation upon which our mission and vision are built are our three strategic pillars: serve with care, commit to excellence, and drive efficiencies. As a whole, we strive to filter all our ideas through this sieve, so our actions continue to build upon that base.

Thank you for trusting me to serve as your Clerk of Courts and County Comptroller. I look forward to assisting you for many years to come. If you have questions about this report, please reach me via email at Kelvin.Soto@osceolaclerk.org Sincerely,

ABOUT OSCEOLA ON THE RISE

1.

About Osceola On The Rise & Table of Contents

2.

Overview of the Osceola County Clerk of the Circuit

On January 5, 2021, as delineated by Amendment 10 to the Florida Constitution, the Clerk of the Circuit Court’s office was re-established as the County Comptroller and Clerk of the Circuit Court, fulfilling the roles of County Comptroller, Clerk of the Circuit Court, County Treasurer, Recorder, Auditor, and Ex-Officio Clerk of the County Commission.

4.

Your Elected Public Servants | Constitutional Officers

5.

Your Elected Public Servants | Osceola County Commissioners

6.

Historical & Statistical Highlights

7.

Osceola County Today

8.

Find Your Way Osceola County Parks & Facilities

9.

Find Your Way Osceola County Parks & Facilities (pg. 2)

10.

Find Your Way Police Stations & Libraries (pg. 3)

11.

Find Your Way Fire Stations, Hospitals, Airports, Railroads,

In upholding our responsibilities and vision to “meet the public where they want,” this report is intended to present Osceola County’s fiscal and economic wellbeing in an easyto-read format. As the County Comptroller, we are committed to fulfilling our constitutional duty of transparency in government and responsible stewardship of our citizen’s finances.

The content is a summary of the financial information provided in the Osceola County Annual Comprehensive Financial Report (ACFR). The ACFR is an exhaustive and detailed financial report prepared in accordance with Generally Accepted Accounting Principles (GAAP). The Comprehensive Annual Financial Report (ACFR) was jointly prepared by our Comptroller’s Office and the Osceola County Board of County Commissioners and audited by independent professionals. Our 2020 ACFR won the award for excellence in financial reporting from the Government Finance Officers Association (GFOA).

In this report you will find an overview of the roles and responsibilities of the elected officials serving Osceola County, demographics and statistics, an overview of your County’s 2021 accomplishments, services provided by the County, a directory of public facilities, a list of annual public events, and relevant financial information. The information presented here is abridged and is not meant to be a substitute for the ACFR. You may access the ACFR and Osceola on the Rise from www.osceolaclerk.com.

Court and County Comptroller 3.

Osceola County Clerk of Circuit Court and Comptroller At Your Service

Courthouse, Government Center (pg. 4) 12.

Osceola County Accomplishments

13.

Your County At Work For You

14.

Osceola County Yearly Events

15

Osceola County Yearly Events (pg. 2)

FINANCIAL HIGHLIGHTS 16.

Statement of Net Position

17.

Statement of Activities

18.

Revenues

19.

Revenues (pg. 2)

20.

Expenses

21.

Expenses By Department

22.

Budget By Fund Type

23.

Budget At A Glance

24.

Debt

25.

About Clerk Soto & Important Dates 1

OVERVIEW OF THE OSCEOLA COUNTY CLERK OF THE CIRCUIT COURT AND COUNTY COMPTROLLER The Clerk of the Circuit Court and County Comptroller was established in 1838 by the Florida Constitution as the elected public trustee providing checks and balances for the County. The office performs over 1,000 different constitutional and statutory functions and duties including a wide range of record keeping, information management and financial management for the judicial system and County government. The roles performed are the Clerk of the Circuit Court, Recorder, Comptroller, County Treasurer, Auditor and Ex-Officio Clerk of the County Commission.

OSCEOLA COUNTY CLERK OF THE CIRCUIT COURT AT YOUR SERVICE MARRIAGE LICENSES AND CEREMONIES Couples wishing to get married in Florida must apply for a marriage license to be recorded.

Marriage ceremonies are also performed at the courthouse by appointment. www.osceolaclerk.com

PASSPORT PHOTOS AND APPLICATIONS Passport applications must be submitted in person. Passport application processing and photo services are offered at the Osceola County Clerk of Court Office. www.osceolaclerk.com

OPERATION GREEN LIGHT ANNUAL DRIVER LICENSE REINSTATEMENT EVENT During this annual event, Osceola County Clerk of Circuit Court offers up to 40% savings off additional fees for citizens processing their driver license reinstatement after having a suspended driver license due to outstanding traffic tickets, court fines and/or other fees.

PROPERTY FRAUD ALERT SERVICE Sign up to receive alerts on fraudulent activity filed on your home or property. Once notified of the unauthorized transaction, citizens can report the unlawful activity to law enforcement. www.osceolaclerk.com

CLERK OF THE CIRCUIT COURT (2021)

104

Court Appeals Processed

9,578

89,435

Court Cases Reopened

New Court Cases Processed

1,150,729 Docket Entries Completed

As Clerk of the Circuit Court, the Clerk serves the courts by attending court hearings and trials, processing all civil and criminal cases, maintaining custody of evidence, auditing guardianship reports, issuing process service documents, and assisting with petitions for protective injunctions.

RECORDER (2021)

1,492

Marriage Ceremonies Performed

3,664

Marriage Licenses Issued

7,454

Passport Applications Processed

128,960 Documents E-Recorded

627,621 Pages Recorded

As Recorder, the Clerk safeguards all official documents for the County such as index deeds, mortgages, all County property applications, home solicitation permits, and processes tax deeds, marriage licenses, and passport applications.

INTERNAL AUDIT (2021)

1

Risk Assessment

8

Audits

As Comptroller, Treasurer and Auditor, the Clerk is responsible for the collection, custody and disbursement of County funds, providing accounting services to all departments under the Board of County Commissioners, providing financial reports to all federal and state agencies, and processing the County payroll and accounts payable.

2

CLERK OF THE BOARD (2021)

38

Meetings Attended

240

Research Requests Processed

1,278

Items Processed

As Ex-Officio Clerk of the County Commission, the Clerk attends meetings of the Board of County Commissioners, produces records, indexes and distributes the official minutes of the meetings, maintains legal custody of the official County seal, and processes appeals for the Value Adjustment Board.

INJUNCTION PROTECTION PETITIONS File a legal protection order that directs a person not to have contact with the petitioner in cases of domestic, dating, stalking, and/or sexual violence.

TURBO COURT DIY SERVICE Online service guides self-represented litigants through preparing forms, petitions and other court documents for domestic violence injunctions, divorce and delinquent tenants or evictions. www.osceolaclerk.com

E-CERTIFY Online service offered to obtain electronic certified copies of official records such as mortgages, deeds, marriage licenses or court records. E-certified documents are generated in a tamper-proof PDF format with an embedded authentic digital signature. www.osceolaclerk.com

MENTAL HEALTH The probate department assists with filing pleadings related to mental health including processing Baker and Hal Marchman Act petitions.

FRAUD, WASTE & ABUSE HOTLINE Report potential unethical, illegal, unsafe, asset waste and/or abusive behavior occurring in Osceola County. Report online through www.redflagreporting.com/osceolaclerk, call 1-888-835-5535, fax 330-572-8146, email redflag@redflagreporting.com or mail concerns to RFR, P.O. Box 4230, Akron, OH 44321.

SEARCH RECORDS Review court records, tax deeds, official records, daily arrest records, orders to seal and the Osceola animal abuse database reports online. www.osceolaclerk.com

KNOW YOUR COURT DATE THROUGH E-NOTIFY Sign up for alerts to be notified of your court date. https://enotify.flcourts.org/ 3

YOUR ELECTED PUBLIC SERVANTS CONSTITUTIONAL OFFICERS

YOUR ELECTED PUBLIC SERVANTS OSCEOLA COUNTY COMMISSIONERS

Osceola County is serviced and governed by the Constitutional Officers and the Board of County Commissioners. The Constitutional Officers include the Clerk of the Circuit Court and Comptroller, Property Appraiser, Sheriff, Supervisor of Elections, and the Tax Collector. The Board is comprised of five (5) Commissioners representing the five (5) geographical districts.

The Board of County Commissioners is responsible for enacting local ordinances and administering them. Commissioners approve budgets, oversee spending, and appoint top County Officials to administer County affairs. There are five commissioners elected by the citizens in each of the five districts.

Board meetings are held on the first (1), second (2) and third (3) Mondays of each month except for observed holidays. Meetings are held at the Administration Building, 1 Courthouse Square, Kissimmee on the fourth floor in the Commission Chambers. Meeting minutes and board records can be found at: www.Osceola.org

The Property Appraiser’s duties are to determine the value of all property within the County including improved and vacant real property, tangible personal property, and agricultural property. The Property Appraiser is also responsible for maintaining property ownership records and parcel ownership maps and for administering tax exemptions such as homestead exemptions, widows, widowers and blind exemptions along with disability, and non-profit exemptions.

The Osceola County Sheriff’s Office partners with the community to provide a safe and secure environment to live, work and visit in a manner that is fair, impartial, transparent, and consistent. The vision of the Sheriff’s Office is to provide professional law enforcement services to the citizens and visitors, while fostering community partnership. The office provides its employees a work environment that promotes community service, innovation and teamwork.

The Supervisor of Election’s Office provides the citizens of Osceola County with quality election services. The mission of the office is to deliver information and educate registered voters so they can make informed decisions. The Supervisor of Elections’ office is committed to serving Osceola County voters and strives to make the voting process easy.

The Tax Collector is an agent for various state and local government agencies for the collection of revenue and public funding. A variety of services are provided by the Tax Collector to the citizens of Osceola County.

These services include the collection of ad valorem and non-ad valorem taxes, processing motor vehicle and vessel registration and title applications, collection of sales tax and tourist development taxes, issuance of business tax receipts, hunting and fishing licenses, concealed weapon permits, driver licenses and Florida birth certificates.

Peggy Choudhry District 1 County Commissioner Peggy.Choudhry@osceola.org

Viviana Janer, Vice Chair Brandon Arrington, Chair District 2 District 3 County Commissioner County Commissioner Viviana.Janer@osceola.org Brandon.Arrington@osceola.org

Cheryl Grieb District 4 County Commissioner Cheryl.Grieb@osceola.org

Ricky Booth District 5 County Commissioner Ricky.Booth@osceola.org

OSCEOLA COUNTY COMMISSIONER DISTRICTS On December 6, 2021, the Board unanimously adopted a new district map. Osceola County’s populational growth and the completion of the decennial census required the evaluation and adoption of the new map.

Kelvin Soto, Esq. Clerk of the Circuit Court and County Comptroller www.osceolaclerk.com

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Katrina Scarborough Property Appraiser

Mary Jane Arrington Supervisor of Elections

Marcos Lopez Sheriff

Bruce Vickers Tax Collector

www.property-appraiser.org

www.voteosceola.com

www.osceolasheriff.org

www.osceolataxcollector.org

Changes in population prompted Districts 1 and 5 to become smaller and expanded the area for Districts 2 and 4. District 3 saw minor modifications to its boundaries. The new map is presented on the side.

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STATISTICAL HIGHLIGHTS

OSCEOLA COUNTY TODAY Population

Median Age

Land Area

School Enrollment

Diversity, Race, and Ethnicity 55.3% Hispanic

Median Household Income (2020)

32.9% White 9.4% Black 2.6% Asian

34.3 The average commute time in minutes. (2020)

18,385 Number of residents who are Veterans. (2020)

HISTORICAL HIGHLIGHTS Osceola County is named after a feared and respected Native American leader. Osceola was the son of a British trader and Creek wife, who adopted the name Osceola which means “black drink crier.”

Osceola County is the leading cattle producing county in Florida and the 6th leading producer in the United States.

Osceola County was first established as a transportation hub in the late 19th century for riverboats and railroads. This led to a booming economy in the cattle, sugar and lumber industries in the 1800s.

51.0% Percentage of residents who speak a language other than English at home. (2020)

404,460

36

1,506

74,769

square miles

2.0% Other

$55,538

0.2% Native American

TOP TEN OSCEOLA COUNTY EMPLOYERS 2021

1

2

3

4

5

6

7

8

9

10

School District of Osceola County

AdventHealth

Wal-Mart Stores, INC

Walt Disney Company - Osceola County Offices

Orange Lake Resorts

By Holiday Inn Club Vacations

Publix Supermarkets

Osceola Regional Medical Center

Gaylord Palms Resort & Convention Center

Osceola County Government

McLane Suneast, Inc.

9.3%

4.8%

3.2%

2.2%

2.1%

2.0%

1.8%

1.8%

1.5%

1.5%

UNEMPLOYMENT STATISTICS: • Osceola County: 5.4% • Florida: 7.7% • United States: 8.3%

Osceola County saw the second largest population growth in Florida over the last 10 years.

62.2% Percentage of residents who are homeowners. (2019)

6.6% Percentage of residents who work remotely. (2019)

OSCEOLA COUNTY COURTHOUSE Oldest courthouse still in use in Florida Courthouse built in May 1890 Added to the Historic Registry on August 16, 1977 Holds one trial a year to maintain its status as an

86.7% Percentage of residents with health insurance. (2019)

active courthouse First telephone installed on March 3, 1902 Telephone equipment rental: $2.50/month Electric bill: $2.79/month

6

72.9% Percentage of adult residents who are vaccinated against COVID-19. (2022) Sources available at www.osceolaclerk.com

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FIND YOUR WAY OSCEOLA COUNTY PARKS & FACILITIES ARCHIE GORDON MEMORIAL PARK

AUSTIN-TINDALL SPORTS COMPLEX

BVL COMMUNITY PARK

MAP OF OSCEOLA COUNTY

420 Buenaventura Blvd.

Kissimmee, FL 34743 4100 Boggy Creek Rd Kissimmee, FL 34744 419 Buenaventura Blvd.

Kissimmee, FL 34743

CAMP LONESOME CONSERVATION AREA 4257 North Canoe Creek Rd Kenansville, FL 34739 CHEROKEE POINT CONSERVATION AREA

2501 Cherokee Rd St. Cloud, FL 34772

HICKORY TREE COMMUNITY PARK

2361 Old Hickory Tree Rd St. Cloud, FL 34772

HOLOPAW COMMUNITY CENTER AND PARK

8801 Community Center Rd Holopaw, FL 34773

HOLOPAW NEIGHBORHOOD PARK

5185 Pierre Avenue St. Cloud, FL 34773

KENANSVILLE COMMUNITY CENTER AND PARK

1178 South Canoe Creek Rd Kenansville, FL 34739

LAKE LIZZIE CONSERVATION AREA

LAKE RUNNYMEDE CONSERVATION AREA MAKINSON ISLAND CONSERVATION AREA MARYDIA COMMUNITY CENTER

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6509 Old Melbourne Hwy St. Cloud, FL 34771 4600 Rummell Road St. Cloud, FL 34771 Lake Tohopekaliga Kissimmee, FL 34741 707 Sawdust Trail Kissimmee, FL 34744

MARYDIA NEIGHBORHOOD PARK

2942 Tampa Avenue Kissimmee, FL 34744

NARCOOSSEE COMMUNITY CENTER AND PARK

NEPTUNE MIDDLE SCHOOL SPORTS FIELDS

5354 Rambling Road St. Cloud, FL 34771

OREN BROWN COMMUNITY PARK

3511 Baker Drive Kissimmee, FL 34741

OSCEOLA COUNTY STADIUM

631 Heritage Park Way Kissimmee, FL 34744

OSCEOLA COUNTY WELCOME CENTER AND HISTORY MUSEUM

4155 W. Vine St Kissimmee, FL 34741

2727 Neptune Road Kissimmee, FL 34744

PARKWAY MIDDLE SCHOOL SPORTS FIELDS

857 Florida Parkway Kissimmee, FL 34743

PARTIN TRIANGLE NEIGHBORHOOD PARK

2830 Neptune Road Kissimmee, FL 34744

ROBERT GUEVARA COMMUNITY CENTER AND PARK

501 Florida Parkway Kissimmee, FL 34743

ROYAL PALM NEIGHBORHOOD PARK

156 Turpin Lane Kissimmee, FL 34743

SCOTTY’S COVE CONSERVATION AREA

1570 Parsons Road Kissimmee, FL 34744

SENSES PARK

2296 Camelia Drive Kissimmee, FL 34743

SHELBY COX MEMORIAL PARK

5618 Old Tampa Highway Intercession City, FL 33896

SHINGLE CREEK REGIONAL PARK

4266 W. Vine Street Kissimmee, FL 34741

SHINGLE CREEK REGIONAL PARK BASS ROAD LOCATION

925 South Bass Road Kissimmee, FL 34746

SHINGLE CREEK REGIONAL PARK MARSH LANDING

3465 Marsh Road Kissimmee, FL 34746

SHINGLE CREEK REGIONAL PARK PIONEER VILLAGE AT SHINGLE CREEK

2491 Babb Road Kissimmee, FL 34746

SHINGLE CREEK REGIONAL PARK RUBA LOCATION

U.S. Highway 192 & Yates Road Kissimmee, FL 34741

SHINGLE CREEK REGIONAL PARK STEFFEE HOMESTEAD

4280 West Vine Street Kissimmee, FL 34746

SHINGLE CREEK REGIONAL PARK STEFFEE LANDING

4266 West Vine Street Kissimmee, FL 34741

TWIN OAKS CONSERVATION AREA SOUTHPORT REGIONAL PARK

2001 East Southport Road Kissimmee, FL 34758

SPLIT OAK FOREST WILDLIFE AND ENVIRONMENTAL AREA

Clapp Simms Duda Road Orlando, FL 32832

TROPICAL NEIGHBORHOOD PARK

994 West Tropicana Court Kissimmee, FL 34741

TUPPERWARE ISLAND CONSERVATION AREA / BROWNIE WISE PARK

1150 Aultman Road Kissimmee, FL 34744

TWIN OAKS CONSERVATION AREA

2001 Macy Island Road Kissimmee, FL 34744

WATERSEDGE NEIGHBORHOOD PARK

275 Waters Edge Dr, Buena Ventura Lakes, FL 34743

YEEHAW JUNCTION PARK

3660 Maple Lane Okeechobee, FL 34972

For reservations and additional information please visit: https://www.osceola.org/agencies-departments/parks/parks-facilities/

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HOSPITALS

FIND YOUR WAY

(Continued)

AdventHealth Kissimmee ER 2450 N Orange Blossom Trail, Kissimmee, FL 34744 Kissimmee:

8 N Stewart Ave, Kissimmee, FL 34741

St. Cloud:

4700 Neptune Rd, St Cloud, FL 34769

Orlando Health St. Cloud Hospital 2906 17th St. Saint Cloud, FL 34769

St. Cloud Substation:

923 New York Ave, St Cloud, FL 34769

HCA Florida Osceola Hospital 700 W Oak St, Kissimmee, FL 34741

Osceola County Sheriff’s Office:

2601 E Irlo Bronson Memorial Hwy, Kissimmee, FL 34744

Emergency: 911

OSCEOLA LIBRARY SYSTEM

Kissimmee Non-Emergency: 407-846-3333 St. Cloud Non-Emergency: 407-891-6700 Osceola County Sheriff’s Office Non-Emergency: 407-348-2222

https://www.osceolalibrary.org/ Library

Location

M – Th: 9:00 a.m. to 9:00 p.m.

F – S: 9:00 a.m. to 6:00 p.m.

Sunday: Noon to 6:00 p.m.

Hart Memorial Central Library 211 East Dakin Avenue & Tech Central Kissimmee, FL 34741

M – Th: 9:00 a.m. to 9:00 p.m.

F – S: 9:00 a.m. to 6:00 p.m.

Sunday: Noon to 6:00 p.m.

Kenansville Library 1154 S Canoe Creek Road

Kenansville, FL 34739

W – F – Saturday 10:00 a.m. to 6:00 p.m.

Poinciana Library

M – Th: 9:00 a.m. to 9:00 p.m.

F – S: 9:00 a.m. to 6:00 p.m.

Veterans Memorial 810 13th Street St. Cloud Library St. Cloud, FL 34769

West Osceola Library 305 Campus Street

Celebration, FL 34747

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Hours of operation

Buena Ventura Lakes Library 405 Buenaventura Boulevard

Kissimmee, FL 34743

101 North Doverplum Avenue Kissimmee, FL 34758

Orlando Health ER and Medical Pavilion 1001 E Osceola Pkwy, Kissimmee, FL 34744

POLICE STATIONS

M – Th: 9:00 a.m. to 9:00 p.m.

F – S: 9:00 a.m. to 6:00 p.m.

Sunday: Noon to 6:00 p.m.

M – Th: 9:00 a.m. to 9:00 p.m.

F – S: 9:00 a.m. to 6:00 p.m.

Sunday: Noon to 6:00 p.m.

Website

www.osceolalibrary.org/ Buenaventura-Lakes-Library

www.osceolalibrary.org/HartMemorial-Library

www.osceolalibrary.org/ Kenansville-Library www.osceolalibrary.org/ Poinciana-Library

www.osceolalibrary.org/ Veterans-Memorial-Library--St.-Cloud-Branch

www.osceolalibrary.org/ West-Osceola-Library

FIRE STATIONS FIRE MARSHAL’S OFFICE 1 Courthouse Square Suite 1100 Kissimmee, FL 34741 FIRE RESCUE & EMS ADMINISTRATION 2586 Partin Settlement Road Kissimmee, FL 34744 STATION 42 2000 N. Poinciana Boulevard Kissimmee, FL 34746 Station 43 1665 Broad Street Kissimmee, FL 34746 STATION 51 5030 Yukon Street St. Cloud, FL 34771 STATION 53 4070 Hickory Tree Road St. Cloud, FL 34772 STATION 55 8807 Community Center Road St. Cloud, FL 34773 STATION 62 279 Royal Palm Drive Kissimmee, FL 34743 STATION 64 3385 Pleasant Hill Road Kissimmee, FL 34746

HCA Florida Poinciana Hospital 325 Cypress Pkwy, Kissimmee, FL 34759 STATION 71 8706 W. Irlo Bronson Memorial Hwy. Kissimmee, FL 34747 STATION 73 7855 Osceola Polk Line Road Davenport, FL 33896 FIRE RESCUE & EMS - LOGISTICS 804 North Hoagland Avenue Kissimmee, FL 34741 FIRE TRAINING FACILITY 3186 Pershing Street Kissimmee, FL 34741 STATION 52 1420 Pine Grove Road St. Cloud, FL 34771 STATION 54 3600 Arthur J. Gallagher Boulevard St. Cloud, FL 34773 STATION 57 1130 S Canoe Creek Road Kenansville, FL 34739 STATION 63 1097 Shady Lane Kissimmee, FL 34744 STATION 65 1201 Cypress Parkway Kissimmee, FL 34759 STATION 72 595 Celebration Place Kissimmee, FL 34747

AdventHealth Partin Settlement Health Park 2488 E. Irlo Bronson Memorial Hwy, Kissimmee, FL 34744 AdventHealth Celebration ER 400 Celebration Place, Kissimmee, FL 34747

AIRPORTS Kissimmee Gateway Airport 401 Dyer Blvd, Kissimmee, FL 34741 Sheltair Aviation Hangars 2701 Patrick St, Kissimmee, FL 34741 Odyssey Aviation 3950 Merlin Dr, Kissimmee, FL 34741

RAILROADS POINCIANA SunRail Station

5025 S. Rail Ave, Kissimmee, FL 34746 KISSIMMEE SunRail / AMTRAK Station

320 Pleasant St, Kissimmee, FL 34741 TUPPERWARE SunRail Station

3205 Orange Ave, Kissimmee, FL 34744 OSCEOLA COUNTY CLERK OF CIRCUIT COURT AND COUNTY COMPTROLLER / COURTHOUSE 2 Courthouse Square, Kissimmee, FL 34741 BOARD OF COUNTY COMMISSIONERS 1 Courthouse Square, Kissimmee, FL 34741 OSCEOLA COUNTY GOVERNMENT CENTER: TAX COLLECTOR, PROPERTY APPRAISER AND SUPERVISOR OF ELECTIONS 2509 E. Irlo Bronson Memorial Highway, Kissimmee, FL 34744

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OSCEOLA COUNTY ACCOMPLISHMENTS CAREERS AND EDUCATION

NEOCITY

To increase the availability of workforce talent for high-tech, high-wage jobs, the Board of County Commissioners partnered with public and private organizations on a variety of initiatives that will prepare students for the global workforce, leverage strengths of the current workforce and enhance employment opportunities in fields with growth potential. These initiatives were particularly critical to communities mostly displaced by the pandemic including unemployed, furloughed, underemployed, women in non-traditional careers (construction and manufacturing), and veterans returning from service. The goal was to assist these workers pivot and receive training in technical careers that are less vulnerable to economic downturns, like advanced manufacturing and healthcare.

The County continues to drive progress forward with NeoCity, a 500-acre hightech campus of emerging innovation in the heart of Osceola County. NeoCity’s master plan is designed to create high technology jobs and diversify Osceola County’s economy.

Osceola County allocated $859,078 to partner with the Valencia College’s Accelerated Skills Training for eligible students that lost their jobs because of COVID-19.

In July 2021, the Board entered into an Economic Development Incentive Agreement with PepsiCo Inc. for the construction of a 355,000 square-foot mega-fulfillment center that will create 180 full-time jobs in the Poinciana Industrial area.

The County also committed $2,253,445, through the School District of Osceola County, to provide training through oTECH (Osceola Technical College) and ALCO’s (Adult Learning Center of Osceola) programs and for computer equipment and internet service for student use in the Osceola County School District, oTECH and ALCO.

Osceola County continues to make strides in the high-tech industry with the SkyWater Technology, which assumed operation of the Center for Neovation in January 2021. The company has committed to expand its operations and make further investments in NeoCity, including the creation of an estimated 220 jobs at the Center for Neovation within the next five years.

NeoCity Academy, an Osceola County public school, has been noted as Florida’s first net-zero energy school producing as much renewable energy as it uses in a year, becoming the 5th school in North America to be designated “SMART Exemplary.” This new 44,800 sq. ft., project-based STEM magnet high school will have a total of 500 students by 2021-22 school year.

COUNTY SERVICES Animal Services – After Hurricane Ida made landfall in August 2021, Osceola County Animal Services took in over 200 dogs and cats from hurricane-ravaged areas of Louisiana and Mississippi.

Community Services Grant Program - awarded 10 qualified non-profit organizations financial assistance totaling $794,000 to provide services.

• Supported the Bridge Housing Project that housed over 350 homeless families and assisted 9 with permanent housing.

A significant portion of Osceola County Revenues are allocated to fund the essential public services our government provides.

PUBLIC SAFETY Services for the security of persons and property. Services include law enforcement, fire, rescue, and ambulance services, emergency management, disaster relief, building code compliance, medical examiners, protective inspections, ambulance and detention and/or correction.

PHYSICAL ENVIRONMENT SERVICES Services include landfill, recycling, animal control, sewer, wastewater, conservation, resource management, maintenance and extension facilities.

CULTURE, PARKS, & RECREATION Includes operation and maintenance of parks and recreation facilities, libraries, marinas, sports fields, conservation areas and community centers, as well as the expenditures for producing community wide special events and activities.

COURT RELATED SERVICES Includes funding for the provision of operational services and the physical facilities for the County and Circuit Court, State Attorney, Public Defender and the Clerk of Court.

Services also include the maintenance of those facilities.

OSCEOLA BY THE NUMBERS 2021 PUBLIC SAFETY

3 15 757 36,285 461,077

Sheriff Stations Fire Stations Sheriff Personnel Emergency Responses 911 Calls Answered

PHYSICAL ENVIRONMENT SERVICES

153 421

Lane miles of roadways resurfaced

Traffic signal preventative maintenance inspections

1,421

Miles of maintenance to unpaved roadways

GENERAL GOVERNMENT ADMINISTRATION

CULTURE, PARKS, & RECREATION

• Provided 849 at-risk youth and their families with developmental programs.

Services provided by the legislative and administrative branches of the local government for the benefit of the public and the governmental body as a whole.

Includes master planning, zoning, development, legal counsel, financial, administrative, and general services, and executive management.

• Assisted 500 families in need of identification by providing legal counseling and documentation.

HUMAN SERVICES

1 1 5 6 7 11 40 1,228,082

• Provided 628 uninsured, low-income, and impoverished residents with medical assistance.

• Provided career training, job placement, tuition assistance, and dairy products to disadvantaged families and children.

Community Betterment Grants - The County awarded over $170,000 for local groups to provide community focused programs and events. Recipients included: • McCormick Institution, working with Veterans struggling with PTSD • Mothers Against Drunk Driving Inc • Self-Reliance Corp Midwife Bus • Salvation Army Food Distribution • American Cancer Society • A Hero for Kids supporting children, veterans and first responders • Boy Scouts of America • Osceola Anglers High School fishing club • Education Foundation providing scholarships for High School students • Osceola County School District Athletic Programs • United in Love Adoptions Inc.

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YOUR COUNTY AT WORK FOR YOU

Cost of providing services for the care, treatment, and control of human illness, injury or handicap and for the welfare of the community as a whole and its individuals.

Includes hospitals, mental and physical health services, public assistance programs, and interrelated programs for the developmentally disabled and provision of health care for indigent persons.

Stadium Nature Center Community Centers Libraries Sports Complexes and Courts Boat Ramps Parks Library Books Circulated

ECONOMIC ENVIRONMENT

HUMAN SERVICES

Cost of providing services which develop and improve the economic condition of the community and its citizens. Services include industry development, veteran services, employment opportunity and development, and housing and urban development.

TRANSPORTATION Cost of providing services for the safe and adequate flow of vehicles, travelers, and pedestrians. Includes traffic control, highway safety, roads, street facilities, water transportation systems, mass transit systems, and parking facilities.

7 Hospitals TRANSPORTATION

1 2 3 1,047

Bus Services Rail Services Airports Miles Of Streets 13

OSCEOLA COUNTY YEARLY EVENTS Residents and visitors look forward to the variety of activities, festivals and parades held throughout Osceola County each year.

MAY Osceola County Sheriff’s Office Community Appreciation Day offers an opportunity to get to know local law enforcement professionals. Includes food, drinks, live entertainment, and activities for children.

JUNE PrideFest Kissimmee annually held in June is a celebration grounded in welcoming, fostering awareness of, and acknowledging the impactful contributions of our local LGBTQ community.

Throughout the year there are monthly and weekly farmers markets offering fresh produce, crafts and specialty goods in Celebration Town Center, Kissimmee Mainstreet, and St. Cloud Mainstreet.

Juneteenth Festival is an annual commemoration of the end of slavery in the United States and a community celebration of African American culture, including live music, delicious food, and craft vendors.

The Parks and Recreation Departments host outdoor movie nights at both Kissimmee Lakefront Park and St. Cloud Lakefront Parks from October to March. In collaboration with local community associations, they also host a variety of classes, camps, community sports leagues and craft groups regularly.

JULY Fireworks Displays light up the night sky on July 4th to celebrate Independence Day. Fireworks shows are displayed in Kissimmee, Poinciana and St. Cloud.

JANUARY

AUGUST

Martin Luther King Jr. Unity Celebration honors diversity, unity, and community featuring live performances from gospel, R&B, and soul artists, as well as craft vendors, food trucks, and activities for kids.

Back To School events are held throughout Osceola County to collect and distribute school supplies and backpacks to children.

Mecum Auctions brings car enthusiasts from all over the world, this event features a variety of collector cars, motorcycles, tractors, and road art, live entertainment, and car showcase.

SEPTEMBER

Three Kings Day Festival is a celebration of the traditional Latin feast of the Three Kings. This event features live music, entertainment, gifts, vendors, and activities for children.

FEBRUARY 78th Annual Kissimmee Valley Livestock Show & Osceola County Fair is held annually the second week of February featuring carnival rides, games, fair food, live entertainment, show and auction of market lambs, goats, hogs, and steers. There are also contests for fruit crops, creative arts, dog shows, round robin showmanship, whip cracking contests and truck or tractor pulls.

Rodeo Weekend is held annually on the second and third weekends of February. The Silver Spurs Rodeo is the largest rodeo east of the Mississippi River and has been thrilling Osceola County residents and visitors since 1941. The Silver Spurs Parade is held on the second Friday of February featuring the Miss Silver Spurs Court and kicks off Rodeo weekend.

Children get the third Friday off from school for the Rodeo Day holiday to honor Osceola County’s cattle industry heritage.

MARCH Paint the Town Green St. Patrick’s Day night parade in St. Cloud.

The Battle for Narcoossee is held annually the fourth weekend of March. This weekend long event features an educational day for students, activities, live entertainment, historical displays, living history exhibits and a barn dance. The main event is the re-enactment and narration of the events of the Civil War. The Kowtown Festival celebrates Kissimmee’s birthday featuring food, live music, activities, and vendors.

The Swamp Cabbage Festival and Parade in Kenansville celebrates dishes made from the native cabbage palms with live music, vendors, crafts, food, and of course, swamp cabbage.

APRIL Spring Fling Festival hosted by the Rotary Club of St. Cloud on the first weekend of April at the St. Cloud Lakefront featuring farmers markets, craft fairs, rides, an annual poker tournament, fishing tournament and other activities to raise funds for the service organization.

Hop on Downtown is an Easter egg hunt throughout downtown Kissimmee’s Main Street with photo opportunities and vendors.

Fandom Kissimmee transports you to a world where fantasy, science fiction, video games, TV, film and comic books come to life. Exhibition booths display comic books, magazines, toys, games, and artwork.

Events include panel discussions and cosplay.

OCTOBER Viva Osceola is Osceola County’s premier Latin festival featuring entertainment, food, fun and games for the whole family.

Partin Ranch Corn Maze in Kenansville features craft and food vendors, a natural corn maze, pumpkin patch, games, animals, and activities for all ages.

Boo on Broadway is a family-friendly event held the last Friday in October on Kissimmee Mainstreet featuring trick-or-treating, dancing, and historical tours.

Trunk or Treat in the Association of Poinciana Villages community features trick-or-treating, a DJ, and activities for children.

Hola at the Park is a celebration of Hispanic culture presented by the Hispanic Chamber of Commerce at the St. Cloud Lakefront with Hispanic art, culture, cuisine, community service, and a business expo.

NOVEMBER Pioneer Day is hosted annually on the second Saturday of November. Take a step back in time during this living history festival learning about the settlers of Osceola County in the 1800s. Hear live music, enjoy delicious food and participate in games and activities from the days before electricity.

Veterans Day Parades are hosted in St. Cloud and Kissimmee to honor and remember those who have served in the armed forces.

DECEMBER Winter Holiday Events include tree lighting celebrations and holiday parades in Kissimmee, Poinciana, and St. Cloud. Celebration Town Center turns into a winter wonderland with snow, caroling, horse-drawn carriage rides, and more.

Rockin’ The Cloud New Year’s Eve Event in downtown Saint Cloud features the cloud drop and live bands.

New Year’s Eve block party in Kissimmee has music and special activities on Dakin Ave.

14

15

STATEMENT OF NET POSITION $9.4 million $149.1 million

STATEMENT OF ACTIVITIES

Business Type Activities increased the County’s net position by $9.4 million due to increases in revenues in both Environmental Services (Landfill) and Toll Roads along with a reduction in expenses in the latter.

Governmental Activities increased the County’s Net position by $149.1 million in fiscal year 2021. The increase in the governmental activities resulted primarily from an increase in ad valorem taxes, permits fees, special assessment revenues, mobility fees and charges for services.

OSCEOLA COUNTY, FLORIDA NET POSITION (In millions)

Governmental Activities 2021

Business-type Activities

2020

2021

The Statement of Activities reports how the government’s net position changed during Fiscal Year 2021.

OSCEOLA COUNTY, FLORIDA CONDENSED STATEMENT OF ACTIVITIES (In millions)

Total

2020

2021

2020

ASSETS $ 988.1

$ 821.2

$ 90.4

$ 58.0

$ 1,078.5

$ 879.2

1,567.1

1,539.6

93.3

94.3

1,660.4

1,633.9

8.6

7.1

1.9

1.6

10.5

8.7

Other Assets

53.9

80.9

8.2

31.4

62.1

112.3

Total Assets

2,617.7

2,448.8

193.8

185.3

2,811.5

2,634.1

Cash and Investments Capital Assets, net Receivables, net

Deferred Outflows of Resources Total Assets and Deferred Outflows

91.8

133.6

2,709.5

2,582.4

193.8

-

91.8

133.6

185.3

2,903.3

2,767.7

2021

2021

Total 2021

2020

REVENUE $ 270.3

$ 43.4

$ 313.7

$ 308.8

General Revenues & Transfers

429.1

0.8

429.9

372.7

Total Revenues

699.4

44.2

743.6

681.5

Program Revenues

General Government

(164.6)

(164.6)

(127.7)

Public Safety

(163.7)

(163.7)

(191.8)

(1.8)

(1.8)

(2.7)

Transportation

(77.3)

(77.3)

(72.8)

Physical Environment

LIABILITIES 171.4

100.1

6.9

8.5

178.3

108.6

Noncurrent Liabilities

586.7

853.1

343.9

343.2

930.6

1,196.3

Economy Environment

(52.1)

(52.1)

(51.1)

Total Liabilities

758.1

953.2

350.8

351.7

1,108.9

1,304.9

Human Services

(19.9)

(19.9)

(21.5)

Culture Recreation

(29.4)

(29.4)

(22.0)

Court Related

(23.1)

(23.1)

(27.8)

(18.4)

(15.2)

Current Liabilities

Deferred Inflows Deferred Inflows of Resources

182.5

9.5

1,353

1.4

184.0

10.9

Total Liabilities and Deferred Inflows

940.6

962.7

352.3

353.1

1,292.9

1,315.8

Interest

(18.4)

$ 1,768.9

$ 1,619.7

$ (158.5)

$ (167.8)

$ 1,610.4

$ 1,451.9

Landfill

-

(23.9)

(23.9)

(22.3)

Toll Roads

-

(11.0)

(11.0)

(76.6)

(550.3)

(34.9)

(585.2)

(631.5)

NET POSITION

Total Expenses

16

Business-type Activities

EXPENSES

-

Deferred Outflows

Governmental Activities

Governmental Activities include General Government, Public Safety, Physical Environment, Transportation, Economic Environment, Human Services, Culture & Recreation, and Court Related.

Assets include land, land right of way, work of arts/collections, construction in progress, buildings, improvements other than buildings, books, vehicles equipment, infrastructure, and intangibles.

BEGINNING NET POSITION

1,619.8

(167.9)

1,451.9

1,401.9

ENDING NET POSITION

1,768.9

(158.5)

1,610.4

1,451.9

Business Type Activities include Environmental Services (Landfill) and Toll Roads.

Liabilities are the outstanding debts or expenses the County owes out.

CHANGE IN NET POSITION

$ 149.1

$ 9.4

$ 158.5

$ 50.0

17

REVENUES

REVENUES

For Osceola County to provide necessary services for its residents, it must collect County funds come from many sources, the largest of which is Property Taxes. Other sources of revenue include Grants, Other Local Taxes, and State Shared Revenues.

Below you will see a breakdown of each of the fees and taxes collected from the County’s top three revenue streams: Property Taxes, Other Taxes and Charges for Services.

Governmental Funds Revenue

$40.8 million 6.2%

PROPERTY AND OTHER TAXES Since 2020, governmental funds revenues increased by $40.8 million or 6.2% primarily from an increase in ad valorem taxes, resort taxes, public service taxes, service charges, mobility fees and operating grants revenue.

Property Taxes are received from locally assessed real estate and tangible personal property taxed from a percentage of the fair market value minus any exclusions, differentials, exemptions and credits and expressed in mills. Ad Valorem taxes are recorded less any discounts, penalties or interest.

Operating Grants and Contributions are funds which come from federal, state, or local government generally for public services provided by the County.

Other Taxes include tourist development taxes, County ninth cent ($0.09) voted fuel taxes, first local option fuel tax, second local option fuel tax, local communication services tax, local business tax, and other taxes.

Other Revenue includes reimbursements, rents and royalties, disposition of capital assets, sales of a surplus of material, donations, and settlements, among other sources of income.

Taxes generate more than half of the governmental activities revenue for the County. This includes ad valorem property taxes, sales tax, resort tax, gas tax, state revenue sharing and communication service tax.

Capital Grants and Contributions are federal, state, or other grants or awards involving a capital asset of the government itself, such as a grant to build a road, a building or purchase additional firetrucks.

TRENDS OF GOVERNMENTAL REVENUE FY17 - FY21

CHARGES FOR SERVICES

Charges for Services reflects all revenues stemming from charges for current services. Includes all revenues related to services performed whether received from private individuals or other governmental units. Includes services such as recording, administrative services, marriage ceremonies, passport, ambulance, libraries, parks, court filing, building permit, franchise fees, public service, inspection, emergency and fire protection General Government Transportation

18

Public Safety Economic Environment

Physical Environment Human Services

service fees.

19

EXPENSES

EXPENSES BY DEPARTMENT

Osceola County spends money each year providing necessary public services to its citizens.

Osceola County uses the revenues it collects to make a better Osceola.

The pie chart below displays a breakdown of the expenses of Osceola County.

2021 BREAKDOWN OF YOUR TAX DOLLAR AT WORK TOTAL COUNTY EXPENSES: $585,171,000 (ROUNDED) - 100%

Economic Environment, 9% $52,113,000

General Government, 28% $164,699,000

Physical Environment, Toll Roads, Interest, Human Services, Court-Related, Landfill, Culture/Recreation,

GOVERNMENTAL ACTIVITIES EXPENSES FY 2021 Public Safety, General Government and Transportation were the top three expenses in FY21. General government expenditures increased by $37 million to account for disbursements through the CARES Act Relief Fund & Replacement Funds.

22% $127,354,000

In September 2021, the County was committed or in the process of committing to various capital outlay expenditures including: (in millions) Public Safety, 28% $163,734,000

Transportation, 13% $77,271,000

TRENDS IN GOVERNMENTAL ACTIVITIES EXPENSES FY 2017 - FY 2021

Interest expenses are paid out for bonds, notes, installment purchase acquisitions.

20

21

BUDGET BY FUND TYPE

BUDGET AT A GLANCE

Taxes and other sources of revenue must be spent in accordance with Osceola County’s budget.

The annual budget is proposed by the County Manager and adopted by the County Commission.

General Government and Public Safety were the largest services provided by Osceola County.

The operating budget serves as the annual financial plan and policy document for the County as well as a tool for implementing the County Commission’s goals and objectives. The adopted annual budget is a balanced budget with projected revenues equal to projected expenditures in a fiscal year or period beginning October 1 through September 30.

The table below breaks down the budget of the operational expenses by function.

County Department

The Capital Projects Funds budget increased in fiscal year 2021. In total, the County leveraged more than $50 million worth of state and federal grants to advance transportation improvements.

22

FY20 Budget

FY21 Budget

Percent Change

General Government

$106,951,593

$108,444,246

1%

Public Safety

$52,106,016

$44,499,728

-15%

Physical Environment

$28,043,737

$27,311,484

-3%

Transportation

$46,912,478

$46,822,179

0%

Economic Development

$55,637,287

$53,312,883

-4%

Human Services

$15,451,757

$19,647,079

27%

Culture/Recreation

$23,817,962

$33,410,596

40%

Court Related

$6,354,863

$8,238,738

30%

23

$26.1 million DECREASE IN BOND DEBT

OUR VISION

OUR PLEDGE

OUR MISSION

Person At A Tim e e On

Meet the public where they want.

DEBT During fiscal year 2021, the County had a total of $741.4 million in outstanding bond debt.

To advance the well-being of all, one person at a time.

Bond debt decreased by $26.1 million due to scheduled principal payments of outstanding debt.

Serve with Care

OUR STRATEGIC PILLARS

Serve With Care • Commit To Excellence • Drive Efficiencies

Drive Efficiencies

OUR TRANSFORMATIONAL GOAL

SCHEDULE OF BOND REPAYMENT

Well-Being of ALL

Commit to Excellence

We commit to modernization that will exceed expectations.

Osceola Clerk of the Circuit Court and County Comptroller Kelvin Soto, Esq. was elected in 2020. He has devoted his life serving his community and his country. A native of Puerto Rico, Clerk Soto served his country as a U.S. Navy Corpsman and took advantage of the G.I. Bill to work his way through college and graduate school.

Immediately after completing his Bachelor’s Degree in Business, Clerk Soto began a Master’s program in Public Health epidemiology at San Diego State University. Upon graduation, he worked as a statistician and projects manager for the University of Southern California and the Los Angeles County Health Department. It was in this post that Clerk Soto took an interest in how public policy is shaped for the benefit of communities.

Governmental Bonds - Principal Amount Enterprise Bonds - Principal Amount

24

Clerk Soto obtained his Juris Doctor from the University of California at Berkeley and became a member of the Florida Bar in 2006. Clerk Soto has a distinguished career as a private legal counsel and public servant. He served as a member of the Osceola County School Board for two terms (20122020) and was elected twice by his peers to serve as Chairman of the Board.

In his role as the Osceola County Clerk of Circuit Court and County Comptroller, Clerk Soto is committed to providing the highest level of service through a well-trained staff, bilingual personnel, educational materials, and user-friendly technological upgrades that allow the public to access more services online from the comfort of their homes.

KELVIN SOTO, ESQ. Osceola County Clerk of the Circuit Court and County Comptroller

IMPORTANT DATES

TAX DEADLINES

OBSERVED HOLIDAYS

Tourist Development Taxes Due

1st of each month

Offices & Courthouse Closed

Homestead Exemption Deadline

March 1, 2023 March 31, 2023

Memorial Day

May 30, 2022

2022 Property Tax Deadline

Independence Day

July 4, 2022

Pay your property taxes to the Tax Collector early to receive savings on

Labor Day

September 5, 2022

your bill. Get 4% savings in November, 3% savings in December, 2% savings in

Rosh Hashanah

September 26, 2022

January or 1% savings in February.

Yom Kippur

October 5, 2022

Veteran’s Day (Observed)

November 11, 2022

Thanksgiving

November 24 & 25, 2022

Christmas (observed)

December 23 & 26, 2022

New Year’s Day (observed)

January 2, 2023

Dr. Martin Luther King, Jr. Day

January 16, 2023

UPCOMING ELECTIONS Primary Election

August 23, 2022

General Election

November 8, 2022

The deadline to register to vote is 29 days before an election.

Learn more at www.voteosceola.org

Kelvin Soto, Esq. Office of the Osceola County Clerk of the Circuit Court and County Comptroller For more information about the Osceola County Clerk of the Circuit Court and County Comptroller, visit the Clerk’s website at www.osceolaclerk.com To search Court Records: https://courts.osceolaclerk.com/benchmarkweb To search Official Records: https://officialrecords.osceolaclerk.org/searchng_ssl/

For Foreclosure Auctions: https://osceolaclerk.com/Home/Content/foreclosure-information For Tax Deed Auctions: www.osceola.realtaxdeed.com To Apply for a Marriage License: www.osceolaclerk.com/redirect.html To Make Court Payments: https://sdls.osceolaclerk.com/Home/ To Enroll in Property Fraud Alert: https://officialrecords.osceolaclerk.org/propertyalert/

This report is designed to provide a general overview of Osceola County’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to: Clerk of the Circuit Court and County Comptroller Attention: Comptroller Division 2 Courthouse Square, Kissimmee, FL 34741 • (407) 742-3500