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2013-05-21
CITY OF OKEECHOBEE MAY 21, 2013 REGULAR CITY COUNCIL MEETING SUMMARY OF COUNCIL ACTION PAGE 1 OF 10 II AGENDA III COUNCIL ACTION - DISCUSSION - VOTE II CALL TO ORDER - Mayor. May 21, 2013, City Council Regular Meeting; 6:00 p.m. Mayor Kirk called the May 21, 2013, Regular City Council Meeting to order at 6:03 p.m. II. OPENING CEREMONIES: Invocation to be given by The Very Reverend Father Edward Weiss, Church The invocation was offered by The Very Reverend Father Edward Weiss, Church of Our Saviour; The Pledge of of Our Saviour; Pledge of Allegiance led by Mayor. III Allegiance was led by Mayor Kirk. III. MAYOR, COUNCIL AND STAFF ATTENDANCE - City Clerk. Mayor James E. Kirk Council Member Mike O'Connor Council Member Devin Maxwell Council Member Dowling R. Watford, Jr. Council Member Clayton Williams City Administrator Brian Whitehall City Attorney John R. Cook City Clerk Lane Gamiotea Deputy Clerk Melisa Jahner Police Chief Denny Davis Fire Chief Herb Smith Public Works Director David Allen IV. PROCLAMATIONS AND PRESENTATIONS - Mayor. A. Proclaim the week of May 19 through 25, 2013 as "National Public Works Week." City Clerk Gamiotea called the roll: Present Present Present Present Absent Present Present Present Present Absent (Major Peterson was in attendance) Present Present Mr. David Allen, Public Works Director, along with the Public Works Staff, was present to receive the Proclamation from the Mayor which read: "WHEREAS, public works services provided in our community are an integral part of our citizens' everyday lives; and WHEREAS, the support of an understanding and informed citizenry is vital to the efficient operation of public works systems and programs such as water, sewers, streets and highways, public buildings, solid waste collection, parks and canal maintenance; and WHEREAS, the health, safety, and comfort of this community greatly depends on these facilities and services; and WHEREAS, the quality and effectiveness of these facilities, as well as their planning, design, and construction, is vitally (continued) 57 MAY 21, 2013 - REGULAR MEETING - PAGE 2 OF 10 58 AGENDA COUNCIL ACTION - DISCUSSION - VOTE IV. PROCLAMATIONS AND PRESENTATIONS CONTINUED. A. Proclaim the week of May 19 through 25, 2013 as "National Public dependent upon the efforts and skill of public works officials; and WHEREAS, the efficiency of the qualified Works Weep' continued. and dedicated personnel who staff public works departments is materially influenced by the people's attitude and understanding of the importance of the work they perform; and WHEREAS, this year's theme is, "Because of Public Works," as we celebrate the hard work and dedication of the many public works professionals throughout the world. NOW THEREFORE,1, James E. Kirk, by virtue of the authority vested in me as Mayor of the City of Okeechobee, Florida, do hereby proclaim May 19 through 25, 2013, as "NATIONAL PUBLIC WORKS WEEK" in the City of Okeechobee and calls upon all citizens and civic organizations to acquaint' themselves with the issues involved in providing our Public Works, and to recognize the contributions which Public Works Officials make every day to our health, safety, comfort, and quality of life." Mr. Allen introduced his Staff individually and thanked them for their hard work and dedication. He explained that Public Works is a behind the scenes operation and does not always receive the recognition they deserve for their efforts in keeping the infrastructure safe and operable. Those present were: Jeff Treece, Eric Ward, Cody Rodriguez, Marvin Roberts, Brian Padgett, and Cleveland Lamb. He also recognized those that were absent: Operations Supervisor Donnie Robertson, and Clint Gould. B. Proclaim the month of May 2013 as "Civility Month." Mayor Kirk read the following proclamation in its entirety as follows: "Whereas, the open exchange of public' discourse is essential to the democratic system of government; and Whereas, as a cornerstone of democracy Americans have observed certain rules of behavior generally known as civility; and Whereas, civility, derived from the Latin words "civitas"meaning city and "civis"meaning citizen, is behavior worthy of citizens living in a community or in common with others; and Whereas, displays of anger, rudeness, ridicule, impatience, and a lack of respect and personal attacks detract from the open exchange of ideas, prevent fair discussion of the issues, and can discourage individuals from participation in government; and Whereas, civility can assist in reaching consensus on diverse issues and allow for mutually respectful ongoing relationships; and Whereas, civility can uplift our daily life and make it more pleasant to live in an organized society, and Whereas, the City, County and Local Government Law Section of The Florida Bar urges the adoption of a pledge of civility by all citizens in the State of Florida. Now Therefore, I James E. Kirk, by virtue of the authority vested in me as Mayor of the City of Okeechobee, do hereby proclaim the month of May 2013 as "CIVILITY MONTH," and call upon all citizens to exercise civility toward each other." Clerk Gamiotea will forward the proclamation to the appropriate persons. MAY 21, 2013 - REGULAR MEETING - PAGE 3 OF 10 11 AGENDA III COUNCIL ACTION - DISCUSSION -VOTE II V. MINUTES - City Clerk. A. Motion to dispense with the reading and approve the Summary of Council Member O'Connor moved to dispense with the reading and approve the Summary of Council Action for the Council Action for the May 7, 2013 Regular Meeting. May 7, 2013, regular meeting; seconded by Council Member Watford. There was no discussion on this item. VOTE KIRK - YEA MAXWELL - YEA O'CONNOR - YEA WATFORD - YEA WILLIAMS - ABSENT MOTION CARRIED. Vi. WARRANT REGISTER - City Administrator. A. Motion to approve the April 2013 Warrant Register: General Fund ................................ $429,586.79 Community Development Block Grant-HR Fund ...... $39,611.94 Public Facilities Improvement Fund ................ $13,583.66 Community Development Block Grant-ED Fund ....... $2,144.15 Capital Improvements Projects Fund ................... $49.87 VII. AGENDA - Mayor. Council Member Watford moved to approve the April 2013 Warrant Register in the amounts: General Fund, four hundred twenty-nine thousand, five hundred eighty-six dollars and seventy-nine cents ($429,586.79); Community Development Block Grant -Housing Rehabilitation Fund, thirty-nine thousand, six hundred eleven dollars and ninety- four cents ($39,611.94); Public Facilities Improvement Fund, thirteen thousand, five hundred eighty-three dollars and sixty-six cents ($13,583.66); Community Development Block Grant -Economic Development Fund, two thousand, one hundred forty-four dollars and fifteen cents ($2,144.15); Capital Improvements Projects Fund, forty-nine dollars and eighty-seven cents ($49.87); seconded by Council Member O'Connor. There was no discussion on this item. VOTE KIRK - YEA MAXWELL - YEA O'CONNOR - YEA WATFORD - YEA WILLIAMS - ABSENT MOTION CARRIED. A. Requests for the addition, deferral or withdrawal of items on today's (I) Mayor Kirk asked whether there were any requests for the addition, deferral or withdrawal of items on today's agenda. Vill. NEW BUSINESS. A. 1. a) Motion to read by title only proposed Ordinance No.1096 and set June 18, 2013 as final public hearing date, Rezoning Petition No. 13-001-R, submitted by owner, Okeechobee Asphalt & Ready Mix Concrete, Inc., to rezone Lots 1-5 of Block 44, City of Okeechobee from RMF to IND - City Planning Consultant (Exhibit 1). There were none. Council Member O'Connor moved to read by title only, and set June 18, 2013, as a final public hearing date for proposed Ordinance No.1096, Rezoning Petition No. 13-001-R, submitted by owner, Okeechobee Asphalt & Ready Mix Concrete, Inc., to rezone Lots 1 to 5 of Block 44, City of Okeechobee from Residential Multiple Family to Industrial; seconded by Council Member Watford. 01 MAY 21, 2013 - REGULAR MEETING - PAGE 4 OF 10 II AGENDA III COUNCIL ACTION - DISCUSSION - VOTE 11 Vlil. NEW BUSINESS CONTINUED. A.1. b) Vote on motion to read by title only and set final public hearing date. VOTE KIRK - YEA MAXWELL - YEA O'CONNOR - YEA WATFORD - YEA WILLIAMS - ABSENT MOTION CARRIED. cj City Attorney to read proposed Ordinance No.1096 by title only. Attorney Cook read proposed Ordinance No. 1096 by title only as follows: "AN ORDINANCE OF THE CITY OF OKEECHOBEE, FLORIDA; AMENDING THE OFFICIAL ZONING MAP OF OKEECHOBEE BY REZONING A CERTAIN TRACT OF LAND MORE PARTICULARLY DESCRIBED HEREIN, FROM RESIDENTIAL MULTIPLE FAMILYZONING DISTRICT TO INDUSTRIAL ZONING DISTRICT, AMENDING THEZONING MAPACCORDINGLY, PROVIDING FOR CONFLICTS, SEVERABILITY AND AN EFFECTIVE DATE " 2. a) Motion to approve the first reading of proposed Ordinance No. III Council Member Watford moved to approve the first reading of proposed Ordinance No.1096; seconded by Council 1096, Member O'Connor. b) Discussion. A memorandum was distributed as part of Exhibit One, explaining the Planning Board's action from their May 16, 2013, meeting. Planning Staff is recommending to keep the property as Residential Multiple Family. However, the Planning Board moved to recommend to approve the rezoning petition to Industrial. One of the surrounding property owners contacted Mayor Kirk expressing their concerns with dust coming from the concrete plant and it being a health risk. Planning Staff cited buffering as a major factor and impacting the surrounding residential homes and a church which has been in the area for many years. The Council questioned how much industrial type activity was being proposed. The City Planning Consultant nor the applicant was present. The Council requested Administrator Whitehall relay their concerns to the applicant to respond to them at the final public hearing or through him. c) Vote on motion. VOTE KIRK - YEA MAXWELL - YEA O'CONNOR - YEA WATFORD - YEA WILLIAMS - ABSENT MOTION CARRIED. B.1. aj Motion to read by title only, and set June 18, 2013 as a final public Council Member O'Connor moved to read by title only, and set June 18, 2013, as a final public hearing date for hearing date, proposed Ordinance No.1097 extending a proposed Ordinance No.1097, extending a moratorium on the collection of the City's Public Works, Law Enforcement moratorium on the collection of the City's Public Works, Law Facilities, and Fire Impact Fee Schedule; seconded by Council Member Watford. Enforcement Facilities, and Fire Impact Fees - City Attorney (Exhibit 2). VOTE bj Vote on motion to read by title only and set final public hearing date. KIRK - YEA MAXWELL - YEA O'CONNOR - YEA WATFORD - YEA WILLIAMS - ABSENT MOTION CARRIED. MAY 21, 2013 - REGULAR MEETING - PAGE 5 OF 10 0 11 AGENDA III COUNCIL ACTION - DISCUSSION - VOTE 11 Vill. NEW BUSINESS CONTINUED. B.1. c) City Attorney to read proposed Ordinance No. 1097 by title only 2. a) Motion to approve the first reading of proposed Ordinance No 1097. b) Discussion. c) Vote on motion. C. Discuss FYE 2012 Audited Financial Report - Deborah A. Goode, CPA,Carr, Riggs & Ingram, LLC. Attorney Cook read proposed Ordinance No. 1097 by title only as follows: "AN ORDINANCE OF THE CITY OF OKEECHOBEE FLORIDA, AMENDING CODE BOOK CHAPTER 71 IMPACT FEES, SECTION 71-13 PUBLIC WORKS IMPACT FEE SCHEDULE, SECTION 71-23 LAW ENFORCEMENT FACILITIES IMPACT FEE SCHEDULE, AND SECTION 71-33 FIRE IMPACT FEE SCHEDULE, PROVIDING FOR AN EXTENSION OF A MORATORIUM FOR THE COLLECTION OFIMPACT FEES FROM JULY 1, 2013 TO JUNE 30, 2014; PROVIDING FOR CONFLICT, PROVIDING FOR SEVERABILITY, AND PROVIDING FOR AN EFFECTIVE DATE." Council Member O'Connor moved to approve the first reading of proposed Ordinance No. 1097; seconded by Council Member Maxwell. The proposed ordinance was reviewed by the Planning Board, acting as the Local Planning Agency, and offered a recommendation of adoption. Administrator Whitehall explained that nothing has changed with the economy since the approval of the moratorium last year. He would like the Council to consider a guage of when to reconsider implementing impact fees again. The School Board will consider continuing their moratorium at their June meeting, the County's continue to remain in effect. KIRK - YEA MAXWELL - YEA O'CONNOR - YEA WATFORD - YEA WILLIAMS - ABSENT MOTION CARRIED. The presentation of the City's Financial Statement (Audit Report), Fiscal Year October 1, 2011 through September 30, 2012 was given by Ms. Deborah A. Goode, with Carr, Riggs & Ingram, LLC. Prior to the meeting, copies of the audit report were distributed to the Mayor and Council. The independent audit report reflects there were no compliance issues and the City is in a secure financial position, with total assets exceeding liabilities by $19,350,116.00. Total revenues were $5,584,857.00, total expenses were $5,775,078.00, which resulted in a $190,221.00 decrease in net assets. This decrease was primarily as a result of a $332,198.00 increase in total liabilities, offset by $141,997.00 increase in total assets. The assets were increased due to the timing of receivables and cash inflows, a $40,081.00 increase in shared revenues from the state, and a $36,581.00 increase in property tax revenues. The increase in liabilities was due to a $238,193.00 increase related to the timing of payables, $94,005 in noncurrent liabilities mainly due to increases in the net OPEB obligation offset by capital lease payments. The City spent $189,000.00 less than last Fiscal Year. MAY 21, 2013 - REGULAR MEETING - PAGE 6 OF 10 AGENDA COUNCIL ACTION - DISCUSSION - VOTE Vill. NEW BUSINESS CONTINUED. C. Discuss FYE 2012 Audited Financial Report - Deborah A. Goode, Ms. Goode explained the Fund Balance Categories and amounts. The combined ending fund balance is CPA,Carr, Riggs & Ingram, LLC continued. $11,504,659.00, of that approximately $9,391.910.00 is in an unassigned fund balance, which is available for spending at the City's discretion. Then $824,372.00 is assigned for subsequent years expenditures; $300,000.00 for future Capital Improvement Projects; $63,514.00 for future qualified Impact Fee expenditures. Public Facilities Improvement Fund balance of $883,941.00, Law Enforcement Special Fund of $4,188.00, and CDBG Grant Fund of $32.00 are restricted funds based on their specific stipulated purpose. The remainder $36,702.00, is non -spendable inventory. The Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual. Revenues were budgeted at $5.2 million compared to actual being $5.5 million, collecting $242,366.00 more than budgeted. Expenditures were budgeted at $6,870,336.00 compared to actual being $5,774,601.00, spending $1,095,735.00less than budgeted. This includes a net capital asset balance increase of $178,501.00. The major additions to the capital assets include the purchase of a 410JK back hoe, various infrastructure improvements, replacement of the file server and computers, replacement and upgrade of additional air conditioning units at City Hall and the Police Department, replaced 16 police vehicles and equipment, replacing the laser fiche scanner and the SLERS radios for various departments. She then turned to the breakdown of the three Pension Trust Funds: Police Officers, Firefighters and General/OUA Employees, which are defined benefits plans. The Plans are audited by a separate firm who then provides the information to the City. Members of the Police Officers and Firefighters Plan contribute 5 percent to their covered annual salary, the City is required to contribute an amount equal to the difference in each year between the total aggregate member contributions for the year, plus the state contributions, and the normal cost for the year, as shown by the most recent actuarial valuation of the plan. For this Fiscal Year, the City's contributions were 12.91 percent for the Police Officers Plan, and 8.73 percent for the Firefighters Plan. The City General/OUA Employees contribute 6 percent of their covered annual salary. The City is required to contribute at an actuarially determined rate, this Fiscal Year's rate was 12.64 percent. The Pension Funds are in good shape, the City has one of the best funded ratio's of all their clients, with 85 percent being the target, the Police Officers funded ratio is at 97.68 percent and the Firefighters is at 101.52 percent. Projections for the City General/OUA fund were not provided. Council Member Watford asked Administrator Whitehall to obtain a copy of the information and report it to the Council. Council Member Watford asked for clarification of the Other Post Employment Benefits (OPEB). Ms. Goode responded the City administers a single employer defined benefit healthcare plan that provides medical insurance to its employees and their eligible dependents, and as per F.S.112.0801, the City is required to provide eligible retirees the opportunity to participate in this plan at the same cost. MAY 21, 2013 - REGULAR MEETING - PAGE 7 OF 10 II AGENDA III COUNCIL ACTION - DISCUSSION - VOTE II Vill. NEW BUSINESS CONTINUED. C. Discuss FYE 2012 Audited Financial Report - Deborah A. Goode, The City has not established a trust or agency fund for the plan, nor does it issue stand alone financial statements for CPA,Carr, Riggs & Ingram, LLC continued. the plan, but all financial information related is accounted for in the basic financial statements. The City is funding the plan on a pay-as-you-go basis. The City's contribution for this Fiscal Year was $10,129.00. The audit report also reflects information on economic factors and next year's budget. The current Fiscal Year adopted millage rate is 7.7432, which is 5.84 percent less than the roll -back rate and will generate $50,183.00 less in ad valorem revenue than the previous Fiscal Year. The adopted budget revenues are approximately $6,242,459.00, a projected increase of $66,197.00 from the prior year. The total budgeted expenditures are $7,515,000.00, a decrease of approximately 1 percent from the prior budget year, and primarily due to the reduction in capital projects budgeted. The Mayor and Council thanked Ms. Goode for the report and added their appreciation to City Staff as well. No official action was necessary for this item. D. Discuss Midyear FYE 2013 Financial Report - India Riedel, Finance Finance Director Riedel gave a power point presentation of the mid -year review of the 2012/2013 Fiscal Year budget. Director. On a positive note, the overall budget to actual is as expected. The Finance Department has receipted 5 percent more Ad Valorem Tax Revenue than last year at this time primary due to new construction and property owners paying their taxes earlier. Overall General Fund is up by 3.16 percent, as of March 31, 2013, $77,050.00 has been receipted more than last year, Budget to Actual has receipted 62.35 percent of what was budgeted as compared to 61.8 percent last year. The Departments Heads continue to reduce as much operating budget expenditures as they can without reducing the level' of service to our citizens. The City's portion of monthly receipted sales tax is within $1,500.00 of last year, however,' franchise fee receipts on electric and waste services are down by 5 percent. Charges for services on building and permitting have declined. The percentage of budget spent through March 31 is 43.15 percent with General Fund expenditures slightly increasing by one percent ($20,252.00). Fuel cost per gallon has been less than anticipated as well as the gallons used by the Police Department. The margin of budget to actual is narrower than the past years and we anticipate using some of the reserves as budgeted. Mrs. Riedel advised there was no need to request a mid -year budget amendment at this time. The Mayor and Council thanked all the City Staff for their continued hard work, and noted that it was encouraging to hear about the sales tax revenue increases. No official action was necessary. Mayor Kirk then yielded the floor to Council Member Maxwell to discuss budget preparation items for the 2013/14 Fiscal Year. 63 Z MAY 21, 2013 - REGULAR MEETING - PAGE 8 OF 10 II AGENDA III COUNCIL ACTION - DISCUSSION -VOTE II VIII. NEW BUSINESS CONTINUED. D. Discuss Midyear FYE 2013 Financial Report - India Riedel, Finance Council Member Maxwell distributed suggestions to be considered for being implemented, such as improvements to Director continued, public space, specifically Urban Streetscapes (sidewalks, crosswalks, lighting, benches, along City streets, median landscaping and irrigation, etc), as well as parks and recreation. He noted the City's Comprehensive Plan presently requires these services, but the City has not budgeted the funds for these types of improvements. It may be time to consider shifting the budget to fund long-term capital improvements for street and public spaces. He listed points of interest for the Council to discuss:1) The City went through land development and real estate boom with no significant growth. 2) The County has grown more than the City through in -fill. 3) It has been 20 years since the Okeechobee Utility Authority (OUA) formed, which shifted control of the water service and the City lost an important urban growth management tool. 4) Since the OUA, there is been no significant City expansion, and no perceived incentive to annex. 5) The City is in a positive growth state, with future growth to be expected in State and County, and it needs to proportionate expansion. 6) We need to prepare for the future, finish recovery, need a moderate shift in budgeting. 7) The City has not had to go through the protracted analysis of the budget like other municipalities. 8) At some point we need to have incentives for being in the City to encourage in -fill development of vacant space as well as allow for growth of the boundaries through annexation. 9) Since some of the budget reserves was generated from the creation of the OUA, is that justification to use it to help make up for the loss of water services/annexation incentive. 10) The City has been through most of the recession without using much reserves. Council Member Maxwell then asked, more for reflection, has the economy stabilized enough to begin shifting from "reactive" in recession, to "proactive" for long-term planning and budgeting? How can the City establish or improve certain elements of its budget policy to plan for long-term projects? Should there be a five-year budget? Should the five-year capital projects plan be refined to include the transportation element to compliment the planned Florida Department of Transportation (FDOT) project of State Road 70 and Highway 441 South? How is the City as far as taxpayers expectations? Do taxpayers desire additional or new types of services be provided? Is the level of reserves more than adequate at two years of general fund operating? What is considered appropriate uses for surplus reserves? Should the City increase its spending on capital improvements toward quality of life improvement, business development, or revenue generating improvements? Should the City's existing budgeting process and policies remain unchanged? Mayor Kirk opened the floor for public comment, Mr. Keith Walpole, City business owner began by complimenting the City Council as a very responsible board, but it is time to start investing and move forward as he has found it to be challenging to bring in businesses to the community. He would like to see the City focus on parks, landscaping and street lamps. MAY 21, 2013 - REGULAR MEETING - PAGE 9 of 10 II AGENDA III COUNCIL. ACTION - DISCUSSION - VOTE II Vill. NEW BUSINESS CONTINUED. D. Discuss Midyear FYE 2013 Financial Report - India Riedel, Finance Mr. Frank Irby, residing at 1385 South 23`d Street, addressed the Council wanting to encourage them to budget for Director continued. beautification and maintenance of landscaping within the City. Beautification makes people feel better about coming here. He suggested the City should look forward and plant additional trees to replace those that will be eliminated for the widening of the roads with the FDOT project along North Park Street. Mr. Hoot Worley, City business owner, thanked the Council and Staff for being frugal and that he would like to see the City budget for landscaping and make this a place where a Corporate Executive Officer and his wife would want to live. Mr. J.D. Mixon, City business owner, stated the City is still the heart of the County, and even though the County has parks and recreation he would like to see the City move in that direction. Some of his most treasured memories are of playing in parks. He also mentioned the Kiwanis Club is in the process of pursuing a grant to construct a special needs park. Administrator Whitehall noted the City would take these suggestions under consideration, and elaborated a passive family oriented park, located on two acres at Southeast 6`h Avenue and 7th Street, has been approved. The process is now at the point of waiting on a survey. Council Member O'Connor added that contributions of $35,000 have been pledged by eager citizens for the park. After briefly discussing the above issues, the consensus of the Council was to submit any additional ideas or concerns regarding budget policies or suggestions to the Administrator and set up a workshop beforethe July 16" meeting so they may be implemented before the budget workshops begin in August. E. Consider approval of a Workers' Compensation Supplemental Council Member Watford moved to approve an additional 90-day extension of Workers' Compensation Supplemental Payment Extension - City Administrator (Exhibit 3). III payment of 100 percent of salary for Brian Padgett, Public Works Maintenance Operator, for a second extension from April 23, 2013 through July 20, 2013, or until he is released to return to duty; seconded by Council Member O'Connor, Mr. Brian Padgett continues to recover from his injury that took place on October 23, 2012. The initial 90 calendar days was fulfilled on January 22, 2013, with an additional extension expiring on April 22, 2013. This request is for a second additional extension or until he is released to return to duty by means of full, light or limited duties with or without restrictions from his physician. Should he return prior to July 20, the benefit will end. 65 6 MAY 21, 2013 - REGULAR MEETING - PAGE 10 OF 10 II AGENDA III COUNCIL ACTION - DISCUSSION - VOTE it Vlll. NEW BUSINESS CONTINUED. E. Consider approval of a Workers' Compensation Supplemental Payment Extension continued. IX. ADJOURN MEETING - Mayor. Please take notice and be advised that when a person decides to appeal any decision made by the City Council with respect to any matter considered at this meeting, he/she may need to insure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is to be based. City Clerk media are for the sole purpose of backup for official records of the Clerk. r � ATTEST: i` James E. Kirk, Mayor VOTE KIRK - YEA MAXWELL - YEA O'CONNOR - YEA WATFORD - YEA WILLIAMS - ABSENT MOTION CARRIED. There being no further discussion nor items on the agenda, Mayor Kirk adjourned the meeting at 7:59 p.m. The next regular scheduled meeting is June 18, 2013, at 6:00 p.m. eINNDEPENDENT _ NEWSPAPERS OKEECHOBEE NEWS O J STATE OF FLORIDA COUNTY OF OKEECHOBEE 107 S.W. 17th Street, Suite D, Okeechobee, FL 34974 Before the undersigned authority personally appeared Tom Byrd, who on oath says he is Publisher of the Okeechobee News, a three times a week Newspaper published at Okeechobee, in Okeechobee County, Florida, that the attached copy of advertisement being a I (-, 6;Z1Y _ 1 in the matter of in the 19th Judicial District of the Circuit Court of Okeechobee County, Florida, was published in said newspaper in the issues of _. 1-7 11-3 Affiant .further says that the said Okeechobee News is a newspaper published at Okeechobee, in said Okeechobee County, Florida, and that said newspaper has heretofore been published continuously in said Okeechobee County, Florida each week and has been entered as second class mail matter at the post office in Okeechobee, in said Okeechobee County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement, and affiant fur- ther says that she has neither paid nor promised any person, firm or corporation any discount, rebate, com- mission or refund for the purpose of securing this advertisement for publication in the said newspaper. ............ -- _.................. Tom Byrd Sworn to and subscribed before me this Gt s ? .__._day of AD J t Notary Public, State of Florida at Large (863)763-3134 ►v�ay 21, 2[) FS l�Lee.+cn CITY COUNCIL MEETING NOTICE Okee- chobee wilill IS inEBY RegularSessionn on Tuesthat the day, May 21,uncil of h2013, at 6:00 p.m., at City Hall, 55 SE 3rd Ave, Rm 200, Okeechobee, Florida. The public is invited and encouraged to attend. PLEASE TAKE NOTICE AND BE ADVISED that no stenographic record by a certified court reporter will be made of the foregoing meeting. Accordingly, any person who may seek to appeal any decision involving the matters no- ticed herein will be responsible for making a verbatim record of the testimo- ny and evidence at said meeting upon which any appeal is to be based. Please contact City Administration at 863-763-3372, or website �ofok echo corn to obtain a copy of the agenda. In accordance with the Americans with Disabilities Act (ADA) of 1990 per- sons needing special accommodation to participate in this proceeding should contact the City Clerk's Office at 863-763-3372 for assistance. by: James E. Kirk, Mayor Lane Gamiotea, CMC, City Clerk A14GIE BRIDGES MY COMMISSION # EE 177653 EXPIRES: April 20, 2016 Bonded Thfu Notary Public Underwriters CITY OF OKEECHOBEE MAY 2112013 REGULAR CITY COUNCIL MEETING OFFICIAL AGENDA 01'- PAGE 1 OF 3 I. CALL TO ORDER - MAYOR: May 21, 2013, City Council Regular Meeting, 6:00 p.m. gyp: L)o II. OPENING CEREMONIES: Invocation given by Rev. Edward Weiss, Church of Our Saviour; Pledge of Allegiance led by Mayor. III. MAYOR, COUNCIL MEMBERS, AND STAFF ATTENDANCE - City Clerk. Mayor James E. Kirk ,/ Council Member Devin Maxwell ✓'' Council Member Mike O'Connor/ Council Member Dowling R. Watford, Jr. �' y Council Member Clayton Williams City Administrator Brian Whitehall City Attorney John R. Cook V/ City Clerk Lane Gamiotea ---- Deputy Clerk Melisa Jahnervl ' Police Chief Denny Davis Yl t Pttt`j L'X Fire Chief Herb Smith / Public Works Director David Allen IV. PROCLAMATIONS AND PRESENTATIONS - Mayor. A. Proclaim the week of May 19 - 25, 2013 as National Public Works Week. l' n B. Proclaim the month of May 2013 as "Civility Month." f 1 14, ( -y¢� , ` - dZ` ti. 1 2P d/,F v bt�l %V �� Alt � � � � 41L -j v , 21, 2013 PAGE 2 OF 3 V. MINUTES - City Clerk. A. Motion to dispense with the reading and approve the Summary of Council Action for the May 7, 2013 Regular Meeting. ,IY,�, V!. WARRANT REGISTER -City Administrator. A. Motion to approve the April 2013 Warrant Register. ,�',,, %, General Fund $429,586.79 Community Development Block Grant Fund $ 39,611.94 Public Facilities Improvement Fund $ 13,583,66 Community Development Block Economic Grant Fund $ 2,144.15 Capital Improvement Projects Fund $ 49.87 VII. AGENDA - Mayor. A. Requeste for the addition, defer al or withdrawal of items on today's agenda. 101, t.� �= � � � , t Vlll. NEW BUSINESS. A.1.a) Motion to read by title only proposed Ordinance No.1096 and set June 18, 2013 as final public hearing date, Rezoning No. 13-001-R, submitted by owner, Okeechobee Asphalt & Ready Mix Concrete, Inc., to rezone Lots 1-5 of Block 44, City of Okeechobee from RMF to IND -City Planning Consultant (Exhibit 1). b) Vote on motion to read by title only and set final public hearing date. J c) City Attorney to read proposed Ordinance No.1096 by title only. 2.a) Motion to approve the first reading of proposed Ordinance No.1096.%i, b) Discussion, c) Vote on motion.a2j-c i &A cllp_� Y1_ (.� "�' 7 p - ti 211 2013 PAGE 3 OF 3 VIII. NEW BUSINESS CONTINUED B.1.a). Motion to read by title only proposed Ordinance No.1097 and set June 18, 2013 as a final public hearing date, extending a moratorium on the collection of the City's Public Works Impact Fees, Law Enforcement Facilities Impact Fees, and Fire Impact Fees - City Attorney (Exhibit 2).� b) Vote on motion to read by title only and set final public hearing date. w . C c) City Attorney to read proposed Ordinance No.1097 by title only. 2.a) Motion to approve the first reading of proposed Ordinance No.1097.'Yl,r`%'''' b} Discussion. hdl ��� ' �t i # ` , u , _ �"�'i-: c) Vote on motion. C. Discuss FYE 2012 Audited Financial Report - Deborah A. Goode, CPA,Carr, Riggs & Ingram, LLC D. Discuss Midyear FYE 2013 Financial Report - India Riedel, Finance Director -1i el E. Consider approval of a Workers' Compensation Supplemental Payme Extension -City Administrator (Exhibit 3). IX. ADJOURN MEETING. PLEASE TAKE NOTICE AND BE ADVISED that if any person desires to appeal any decision made by the City Council with respect to any matter considered at this proceeding, such interested person will need a record of the proceedings, and for such purpose may need to ensure a verbatim record of the proceedings, which record includes the testimony and evidence upon which the appeal is to be based. City Clerk media is for the sole purpose of backup for official records of the Clerk. vev 14� N 1S T-U-- iA cf- A /J2 r4, Y.P teAJ ulp �2 All -LV. �.IrLLLri( ZG5�Q j ell 41.4 ` _ s 17d . /' s -pill _. J-- r ,. / ,lY �•„ Uttice of the Mayor = Whereas, the open exchange of public discourse is essential to the democratic system of government; and Wliereas, as a cornerstone of democracy Americans have observed certain rules of behavior generally known as civility; and MS"'ereas, civility, derived from the Latin words "civitas" meaning city and "civis" meaning citizen, is behavior t worthy of citizens living in a community or in common with others; and ` reas, displays of anger, rudeness, ridicule, impatience, and a lack of respect and personal attacks detract from the open exchange of ideas, prevent fair discussion of the issues, and can discourage individuals from participation in government; and Whereas, civility can assist in reaching consensus on diverse issues and allow for mutually respectful ongoing relationships;. and Whereas, civility can uplift our daily life and make it more pleasant to live in an organized society; and Whereas, the City, County and Local Government Law Section of The Florida Bar urges the adoption of a pledge of civility by all citizens in the State of Florida. Now Therefore, I James E. Kirk, by virtue of the authority vested in me as Mayor of the City of Okeechobee, do hereby proclaim the month of May 2013 as "CIVILITY MONTH," and call upon all citizens to exercise civility toward each other. 3- - t, Jo 4 5 Y,aae R t.nta oet. m y A �. . r� 7R t � W Ora —01 Nil ,. .».nj� POW Office of the Mayor Okeechobee, Florida WHEREAS, public works services provided in our community are an integral part of our citizens',everyday lives; and WHEREAS, the support of an understanding and informed citizenry is vital to the efficient operation of public works systems and programs such as water, sewers, streets and highways, public buildings, solid waste collection, parks and canal maintenance; and WHEREAS, the health; safety, and comfort of this community greatly depends on these ' facilities and services; and WHEREAS, the quality and effectiveness of these facilities, as well as their planning, design, and construction,. is vitally dependent upon the efforts and skill of public works officials; and WHEREAS, the efficiency of the qualified and dedicated personnel who staff public works departments is materially influenced by the people's attitude and understanding of the importance of the work they perform; and WHEREAS, this year's theme is, "Because of Public Works", as we celebrate the hard work and dedication of the many public works professionals throughout the world. N O W T H E R E F O R E, I, James E. Kirk, by virtue of the authority vested in me as Mayor of the City of Okeechobee, Florida, do hereby proclaim May 19 through 25, 2013, as "NATIONAL PUBLIC WORKS WEEK" in the City of Okeechobee and calls upon all citizens and civic organizations to acquaint themselves with the issues involved in providing our Public Works; and to recognize the contributions which Public Works Officials make every day to our health, safety, comfort, and quality of life. In witness whereof I have hereunto set my hand and caused this seal to be affixed. Jame E. Kirk, Mayor test:� Lane Gami tea, City Clerk Date: May 21, 2013 P.S / ''' :or ad , wz� Office of the Mayor Whereas, the open exchange of public discourse is essential to the democratic system of government; and Whereas, as a cornerstone of democracy Americans have observed certain rules of behavior generally known as civility; and Whereas, civility, derived from the Latin words "civitas" meaning city and "civis" meaning citizen, is behavior worthy of citizens living in a community or in common with others; and Whereas, displays of anger, rudeness, ridicule, impatience, and a lack of respect and personal attacks detract from the open exchange of ideas, prevent fair discussion of the issues, and can discourage individuals from participation in government; and Whereas, civility can assist in reaching consensus on diverse issues and allow for mutually respectful ongoing relationships; and Whereas, civility can uplift our daily life and make it more pleasant to live in an organized society; and Whereas, the City, County and Local Government Law Section of The Florida Bar urges the adoption of a pledge of civility by all citizens in the State of Florida. Now Therefore, I James E. Kirk, by virtue of the authority vested in me as Mayor of the City of Okeechobee, do hereby proclaim the month of May 2013 as "CIVILITY MONTH," and call upon all citizens to exercise civility toward each other. cyt, C, -ffik- h, dtl UqA✓ J—gLt. "I" L"a dU. j tam . Y. (24!t cam. Ca Ce: 21, 2013 s v Rt,, NOW CITY, COUNTY AND LOCAL GOVERNMENT LAW SECTION i9 www.locgov.org CHAIR: Jewel White 315 Court St. Clearwater, FL 33756-5165 May 1, 2013 (727) 464-3354 mjwhite@pinellas.fl.us CHAIR -ELECT. Hans Ottinot, Sr. 18070 Collins Ave. Sunny Isles Beach, FL 33160-2723 (305) 957-1302 hottinot@sibfl.net SECRETARY/TREASURER: Re: Proclamation and Pledge of Civility for the Month of May Dana L. Crosby -Collier 201 S. Rosalind Ave., Fl. 3 Orlando, FL 32801-2 Dear Madam/Sir: (4 (407) 836-737320 dana.crosby-collier@ocfl.net IMMEDIATE PAST CHAIR: The attorneys of the City, County and Local Government Law Section of The Kenneth A. Tinkler 4221 W. Boy Scout Blvd., Ste.1000 Florida Bar ask your local government to join with other cities and counties Tampa, FL 33607-5780 (813) 229-4245 throughout the State of Florida in proclaiming May as "Civility Month." ktinkler@carltonfields.com BOARD LIAISON: Civil discourse is a cornerstone of American democracy and is a vital Juliet Murphy Roulhac Roulha P.O. Box 8248 ingredient to successful local governance. The attorneys of the City, County Ft. Lauderdale, FL 33340 (954) 321-2179 and Local Government Law Section of The Florida Bar ask you to renew the EXECUTIVE COUNCIL: pledge of public conduct that your local government may have adopted in Terms Expiring 2013: District 1 prior years. Glenn E. Thomas Tallahassee (850) 222-5702 A sample proclamation is enclosed for your use. We are asking all local Terms Expiring 2014: District 3 governments in Florida to adopt such a proclamation to help to uplift the tone David C. Miller Miami and conduct in public meetings throughout the State. We join with our public (305) 37 officials in urging all citizens to exercise civility toward each other throughout g District 5 strict 5 g g Y Michele Lieberman the as they in Florida's democratic Lecanto year participate process. (352) 527-2534 Terms Expiring 2015: District 2 If you choose to adopt the proclamation, please send us a copy to: Ricky Jeannine Smith Williams Libbert, The Florida Bar, 651, E. Jefferson St., Tallahassee, Florida 32399- St. Petersburg (727) 893-7401 2300, rlibbert@floridabar.org District 4 Robert L. Teitler Ft. Lauderdale (954) 357-7600 Thank you for your attention to this important matter and for your dedicated Terms Expiring 2012 service. At -Large Members: public Paul Bangel Fort Lauderdale (954) 828-5940 Virginia (Ginger) Saunders Delegal Tallahassee Sincerely, (850) 922-4300 DeBora Cromartie-Mincey Tampa IJeel (813) 272-5670 Maggie Mooney-Portale White Bradenton Chair (941) 708-4040 Mark CS Moriarty Ft. Myers (239) 321-7056 Enclosure Nancy Stuparich Tampa (786) 246-0635 Ex-Otficio Members: All Past Chairs PROGRAM ADMINISTRATOR: Ricky D. Libbert The Florida Bar rlibbert@flabar.org 651 East Jefferson Street • Tallahassee, FL 32399-2300 • (850) 561-5600 • FAX: (850) 561-9405 • www.floridabar.org PROCLA�ATIOJX Whereas, the open exchange of public discourse is essential to the democratic system of government; and Whereas, as a cornerstone of democracy Americans have observed certain rules of behavior generally known as civility; Whereas, civility, derived from the Latin words "civitas" meaning city and "civis" meaning citizen, is behavior worthy of citizens living in a community or in common with others; and Whereas, displays of anger, rudeness, ridicule, impatience, and a lack of respect and personal attacks detract from the open exchange of ideas, prevent fair discussion of the issues, and can discourage individuals from participation in government; and Whereas, civility can assist in reaching consensus on diverse issues and allow for mutually respectful ongoing relationships; and Whereas, civility can uplift our daily life and make it more pleasant to live in an organized society; and Whereas, the City, County and Local Government Law Section of The Florida Bar urges the adoption of a pledge of civility by all citizens in the State of Florida. Wow, therefore, 6e it resolved by the Mayor of the City of that the month of May is proclaimed as Civility Month, and calls upon all citizens to exercise civility toward each other. (Passed and adopteddthis day of 12013 ATTEST: CLERK 0 ,%Wf Exhibit 1 ORDINANCE NO. 1096 May 21, 2013 AN ORDINANCE OF THE CITY OF OKEECHOBEE, FLORIDA; AMENDING THE OFFICIAL ZONING MAP OF OKEECHOBEE BY REZONING A CERTAIN TRACT OF LAND MORE PARTICULARLY DESCRIBED HEREIN, FROM RESIDENTIAL MULTIPLE FAMILYZONING DISTRICTTO INDUSTRIAL ZONING DISTRICT; AMENDING THE ZONING MAP ACCORDINGLY; PROVIDING FOR CONFLICTS, SEVERABILITYAND AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Okeechobee, Florida has adopted Ordinance No. 402 in which a revised Official Zoning Map was adopted for said City; and WHEREAS, the property owners, Robert Gent, Registered Agent for Okeechobee Asphalt & Ready Mixed Concrete, Inc., has heretofore filed Petition No. 13-001-R, pursuant to the Land Development Regulations of the City of Okeechobee for the purpose of rezoning a certain tract of land consisting of 0.803 acres from Residential Multiple Family to Industrial Zoning District, and that this request be removed from the boundaries of the above mentioned zoning district to allow for the processing of the rezoning petition; and WHEREAS, said petition was reviewed by the City's Planning Consultant who determined, based on initial findings and review provided by the applicant, that such petition is not consistent with the Comprehensive Plan and does not consider such to be appropriate with the zoning uses within the City; and WHEREAS, said petition being reviewed by the City's Planning Board at a duly advertised meeting held on May 16, 2013, determined that based on additional findings that such petition is consistent with the Comprehensive Plan and considers such to be appropriate with the zoning uses within the City; and WHEREAS, the City Council agreed with the recommendation of the Planning Board and hereby finds such rezoning petition to be consistent with the City's Comprehensive Plan and deems it in the best interest of the inhabitants of said City to amend aforesaid revised Zoning Map as hereinafter set forth; NOW THEREFORE, be it ordained before the City Council of the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City; that: SECTION 1. LEGAL DESCRIPTION. The following described land consisting of approximately 0.803 acres, as the subject property, located in the City of Okeechobee, to -wit: LOTS 1 THROUGH 5 OF BLOCK 44, CITY OF OKEECHOBEE, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 5, PAGE 5, PUBLIC RECORDS OF OKEECHOBEE COUNTY, FLORIDA. SECTION 2. ZONING MAP AMENDMENT. That the aforesaid Revised Zoning Map of the City of Okeechobee be amended to reflect the subject property to be changed from Residential Multiple Family to Industrial. Ordinance No. 1096 - Page 1 of 2 G SECTION 3. CONFLICT. All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 4. SEVERABILITY. If any provision or portion of this ordinance is declared by any court of competent jurisdiction to be void, unconstitutional, or unenforceable, then all remaining provisions and portions of this ordinance shall remain in full force and effect. This Ordinance shall take effect immediately upon its passage. INTRODUCED for first reading and set for final public hearing on this 21s' day of May, 2013. James E. Kirk, Mayor "TA ar*3a Lane Gamiotea, CMC, City Clerk PASSED AND ADOPTED after Second and Final Public Hearing this 181h day of June, 2013. ATTEST: Lane Gamiotea, CMC, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City Attorney James E. Kirk, Mayor Ordinance No. 1096 - Page 2 of 2 � Q MEMORANDUM TO: Mayor, Council, Administrator FROM: Planning Board Secretary Burnettej DATE: May 17, 2013 SUBJECT: Planning Board Recommendation on Rezoning Petition No. 13-001-R The Planning Board met Thursday, May 16, 2013 and offered the following recommendation: Planning Staff did not recommend Industrial, but did recommend Residential Multiple Family. After a lengthy discussion, the following motion passed: Board Member Baughman made a motion to recommend the City Council approve Petition No. 13-001-R submitted by Okeechobee Asphalt and Ready Mixed Concrete, Inc. to rezone from Residential Multiple Family to Industrial on Lots 1 to 5, Block 44, City of Okeechobee, located in the 800 block of NW 9a' Street; seconded by Board Member Ritter. The attached is the information that was provided to the Board. Thank you. on , ftw Exhibit 2 City of Okeechobee . _ .._......... _ Date: I _ I (-15 Petition No, pt)( - - General Services Department W211 Fee Paid rece L 3,-Jurisdiction: 66 S.E. P Avenue, Room 101 Okeechobee, Florida 34974-2903 15 Hearing: 2 Hearin5-WI- I- —• -6—�- "-C IP- C g F c _, � � 1 Phone: (863) 763-3372, ext. 218 Publication Dates: _ _� �-� � ���� Fax: (863) 763-1686 Notices Mailed: Rezone, Special Exception and Variance APPLICANT INFORMATION 1 Name of propertyowner(s): Okeechobee Asphalt & Ready Mixed Concrete, Inc. - - 2 Owner mailing address; 503 NW 9th Street, Okeechobee, FL 34972 ' 3 Name of applicant(s) if other than owner Same as owner. - 4 Applicant mailing address: Same 4a e-mailaddress: bgent@a_ynchpavi.rng.com 5 Name of contact person (state relationship). Bob Gent. (owner) 6 Contact person daytime phone(s): (8 6 3) 1 PROPERTY INFORMATION Property address/directions to property: t 7 Lots Block 44, of Okeechobee Street at NW 8th Ave.) /r1;-5, (Ctity /�(NW�,9t+h WZCt G.y(J QC. r�r � 5 (Abar c one-tl PaA 6) 1- E(✓ Rai r't_ JG l Describe current use of property: Vacant. 8 t Describe improvements on property (number/type buildings, dwelling units, occupied or vacant ,etc. None 9 Source of potable t% N/A Method of sewage disposal: N/A 10 Approx. acreage: - ., acres Is property in a platted subdivision? No or Fee ka Pctr ea, Ws] ; Is there a use on the property that is or was in violation of a city or county ordinance? If so: describe: No. 11 12 Is a pending sale of the property subject to this application being granted? No, Describe uses on adjOining property to the North-----.,,:,; _. �1 - a_•;, ;,, x.< =,t �: dd Vacant �� rest entia and North: East,,y E=,r,- t i:�a nt . Commercial parcels. �' �' South:Vacant industrial -zoned lots West:owned b 14 Existing zoning: RMF it, t Aq Future Land Use classification SINGLE-FAMILY Have there been ny pnor rezoning, special exception, variance, or site plan approvals on the - 1S property? (X) No (_j Yes. tf yes provide date, petition number and nature of approval. i 16 - Request is for: Rezone (2 } (A} Special Exception Variance 17 Parcel Identification Number: FetRk C H13ae - , (Rev01!12) Page I aP11 re&e q4 CM J PIP, REQUIRED ATTACHMENTS Applicants statement of interest in property:-� 18 Owner wishes to re -zone and utilize as support for existing plant. Non-refundable application fee: Rezoning: $850 plus $30/acre; Special Exception: $500 plus $30/acre; Variance: $500 Note: Resolution No. 98-11 Schedule of land Development Regulation Fees and Charges 8 19 When the cost for advertising publishing and mailing notices of public hearings exceeds the established fee, or when a professional consultant is hired to advise the city on the application, the applicant shall pay the actual costs. _ 20 Last recorded warranty deed: 21 Notarized letter of consent from property owner (if applicant is different from property owner) N %A Three property surveys (one no larger than 111 x 17J) containing: See attached survey. a. certified boundary survey, date of survey, surveyors name, address and phone number 22 b. Legal description of property pertaining to the application c. Computation of total acreage to nearest tenth of an acre 23 List of surrounding property owners with addresses and location sketch of the subject property. See the Information Request Form from the Okeechobee Property Appraiser-s Office (attached) 24 Affidavit attesting to completeness and correctness of the list (attached) 25 Completed specific application and checklist sheet for each request checked in line 15 Confirmation of Information Accuracy I hereby certify that the information in this application is correct. The information included in this application is for use by the City of Okeechobee in processing my request. False or misleading information may be punishable by a fine of up to $500.00 and imprisonment of up to 30 days and may result in the denial of this application. Signature Printed Name Date P3-�Qzt— eic� _�- !�=fft4T -S / (.. / 1 _-S For questions relating to this application packet, call General Services Dept at (863)-763-3372, Ext. 218 j -A �U 0. L-I (Rev 01R21 Page 2 r f i t g. if, &-0 �• 41 13'1.'0 arcel 1D Number: 3-15-37-35-0010-00440-0010 Prepared by and return to: SUSat aURK Okee-Tantle Tick Company. be. 103 NW 6th Street Okeechobee, Florida 34972 FRB NO.31414 Warranty Deed This Indenture, Executed this June 6, 2011 A.D. Between ra.l► FILE MUM 2011OO5545 OR BK 00701 PG 1614 SHARON ROBERTSONr CLERK OF CIRCUIT COURT OKEECHOBEE COUNTY► FLORIDA RECORDED 06/07/2011 03305333 Ptl AHT 62rS00.00 RECORDING FEES $19.30 DEED DOC $437.50 RECORDED BY 8 Pinon Pas 1614 - 16151 (2pss) DAN BUCHANAN a/k/a DANNY IL BUCHANAN, AN UNMARRIED MAN, whose address is 801 NW 8TH AVE, OKEECHOBEE, FL 34972, hereinafter called the grantor, to OKEECHOBEE ASPHALT & READY MIXED CONCRETE, INC., a Florida Corporation, whose post office address is: P. O. BOX 1994, OKEECHOBEE, FL 34973, hereinafter called the grantee: (Whcacm used herein the teen "grantor and "grantee" include as dw parties to this instrument and the heirs, legal representatives and assigns of Individuals, and the successors and aui9cs of cotporalions) Witnesseth, that the grantor, for and in consideration of the sum of Ten Dollars, ($10.00) and other valuable considerations, receipt whereof is hereby acknowledged, hereby grants, bargains, sells, aliens, remises, releases, conveys and confirms unto the grantee, all that certain land situate in OKEECHOBEE County, Florida, viz: Legal Description as Exhibit "A" Parcel ID Number: 3-15-37 35-0010-00440-0010 Subject to covenants, restrictions, easements of record and taxes for the current year. Together with all the tenements, hereditaments and appurtenances thereto belonging or in anywise appertaining. . To Have and to hold, the same in fee simple forever. And the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple; that the grantor has good right and lawful authority to sell and convey said land; that the grantor hereby fitly warrants the title to said land and will defend the same against the lawful claims of all persons whomsoever, and that said land is free of all encumbrances except taxes accruing subsequent to December 31, 2010. In Witness Whereof, the said grantor has signed and sealed these presents the day and year first above written. Signed, sealed an del' ed in our presence: . (Seal) Sylvia E. Burk D cHAN &WA DANNY B. BUCHMAN Witness Printed Name A - 801 NW TH AVE, OKEECHOBEE, FL 34972 State of Florida County of Okeechobee The foregoing instrument was acknowledged before me this June 6, 2011, by DAXU#aWa NNY R. BUCHANAN, AN UNMARRIED MAN, who islare personally known to me or who has producedfication. �— 8YLVIA L RURK n(r COMMIti9It7N A EEOBZtf2o Po a omee c Sylvia E. Burk EXPIRES fttbrvery 13, 2015 °pa My Co modules Expires O--I,7n4 IM---4 & 4 A l%17'kI4&nf%4 4 AAC C AC rl....... 4 —1 n Exhibit "A" PARCEL I: LOTS 1 AND 2 OF BLOCK 44, OKEECHOBEE, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 5, PAGE 5, PUBLIC RECORDS OF OKEECHOBEE COUNTY, FLORIDA PARCEL # 3-15-37-35-0010-00440-0010 AND PARCEL II: LOT 3, BLOCK 41, CITY OF OKEECHOBEE, ACORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 5, PAGE 5, PUBLIC RECORDS OF OKEECHOBEE COUNTY, FLORIDA PARCEL43-15-37-35-0010-00410-0030 AND PARCEL M. THE NORTH 40 FEET OF LOT 11 AND 12, BLOCK 44, OKEECHOBEE, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 2, PAGE 17, PUBLIC RECORDS OF ST LUCIE COUNTY, FLORIDA, ALSO BEING RECORDED PLAT BOOK 1, PAGE 10, PUBLIC RECORDS OF OKEECHOBEE COUNTY, FLORIDA. (ss/rel 1) PARCEL# 3-15-37-35-0010-00440-0110 File Number: 31414 Legal Description with Non Homestead Closer's Choice R^nL7(11 /D snol Al F 1' CMK F )n1 1 nnrr,Ai^ r3-- . 7 _; 7 0 Ibis instrument prepared by and return to: United Title Agencies I Inc. 1315 N. Dixie Highway, Lake Worth„ Florida, 33460 W.C. File # 11-4-0-218 Tax folio #: 3-15-37-35-0010-0440-0030 Warranty Deed F'TUE NUM 20110044.16 OR SK 00700 Pit; 1330 SHARONOBEEECOUNiTr CLERK RK OF CIRCUIT COURT OKEECRECORDED 05/05/2011 12i14:05 Ph AMT 60r000.00 RECORDING FEES $10.00 DEED DOC $420.00 RECORDED BY S Creech Ps 1330; (109) This Indenture, made this 27th., day of April, 2011. Between Curds Parks, a single man, and Alma GRaee, a single woman, grazdor* Whose post office address is: 3824 N.W. 7th. Street, Okeechobee, Florida 34972 and Okeechobee Asphalt and Ready Mixed Concrete, Inc., a Florida Corporation, grantee*. whose post office address is P.O. Box 1994, Okeechobee, Florida 34973 Witnesseth: That said grantor, for and in consideration of the am of $10.00 (fen dollars) and other good and valuable considerations to said grantor in hand paid by said grantee, tho receipt whereof is hereby acknowledged, has granted, bargained and; sold to the said grantee, and grantees heirs and assigns forever, the following described land, situate, lying and being in Okeecbobee County, Florida, to -wit: Lots 3, 4, S. Block 44, And the North 40 feet of Lots 7, 8, 9 and 10, Block 44, Okeechobee, according to the plat thereof, recorded in Plat Book 2, Page 17, Public Records of St. Lurie County, Florida and Plat Book 5, Page(s) 5, of the Public Records of Okeechobee County, Florida. TO HAV E AND TO HOLD the same together with all and singular the Tenements, hereditaments, and appurtenances there unto belonging or in anywise appertaining, and all the estate, right title, inttrest, lien, equity and claim whatsoever ofthe said Grantor, either in law or equity, to the onlypmper use, benefit and behoof ofthe, saidGrameo in fee simple forever. AND the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple, that the grantor has good right and lawful authorityto sell and convey said land, that the grantor hereby fully warrants the fide to said land and will defend the same against the lawful claim of all persons whomsoever, and that said land is free of oil encumbrances, except taxes accruing subsequent to December 31, 2010. Subject to restrictions, reservations. easements and limitations ofrecord, if soy, provided that this shall not serve to reim pose same, zoning ordinances, and taxes for the current yeaar_ and � subsequent ye�a jrs �. ���. i1 ��W and p e"Grantor", "person", heM, "she . lrt",NdiOy", � *grantee" Or file like phWy rXi�e singular, phial, past and futon' tense without distinguishmlmt and shall be considered in its proper tense, time Agender as text mayregnire or admit 1n Witness Wh=oY Grantor has hereunto set grantor's hand and seal the day and year first above written. Signori, sealed and delivered in one reaenee. e (SEAL) aLrVI, Au ct(SEAL) r Grace h4 E ogdI""'p{l S'P G STATE OF Florida COUNTY OF Okeechobee The foregoing instrvrnent was acknowledged before me this 27th. day of April, 2011. by Curtis Parks, a single man, and Alma Graeo, a single woman, who is personally known to me or who has produced a drivels license as identification and who did take an oath. OAN My Commission expires: No lie e� Vwy R1ANF..Mg70yy� art eooss" r10 1�nnLyllll/Onrn t "lln t^1=A14V)A4 4 AnAA4C On This instrument prepared by and return to- Nicole A. Davis United Title Agencies I Inc. 1315 North Dixie Highway, Lake Worth, Florida, 33460 File # 11-4-0.246 Tax folio #: 2-16-37-35-OA00-00003-0000 Warranty Deed FILE NUM 2011007806 OR BK 00704 PG 0635 SNARON ROBERTSONr CLERK OF CIRCUIT COURT OKEECHOBEE COUNTYe FLORIDA RECORDED 08/10/2011 11:42:19 AN MIT 60r000.00 RECORDING FEES $1.0.00 DEED DOC $420.00 RECORDED BY I Pinon Pa 063Se (log) This Indenture, made this 1-., day of August, 2011. Between Betty Jean Hayes, A Single Woman, Whose post office address is: 1801 North West 3rd. Land, Unit #108, Okeechobee, Florida 34972 and Okeechobee Asphalt and Ready Mix Concrete, Inc., a Florida Corporation, grantee'. whose post office address is 503 North West 9th. Street, Okeechobm Florida 34973 Witnesseth: That said grantor. for valuable considerations to said gra has granted, bargained and sold to t had, situate, lying and being in 01 Beginning at the Northwest corner of13" Book 2, Page 17, Public Records of St. Lucia Stream thence South along the East line of right ofway; thence East along the North 45; thence North along the West line ofaard now abandoned, Florida East Coast Railway i being in Okeechobee County, Florida. don of the sum of S 10.00 ('fen dollars) and other good and by said grantee, the receipt whereof is hereby acknowledged, rd grantee's heirs and assigns forever, the following described f Florida, to -wit: :hobee, according to the plat thereof recorded in Plat and run West 150 feet to the East line ofTuscaloosa D feet to amNorthline of Seaboard Air line Railroad 50 feet to the Southwest corner ofl o 4 ofsaid Block ,ko Point offleginning; being a part of the formerbut S the East 60 feet thereof, said land situate lying and TO HAVE AND TO HOLD the same together with all and singular the Tenements, bereditaments, and appurtenances there unto belonging or m anywise appertaining, and all the estate, right title, interest, lien, equity and claim whatsoever ofthe said Grantor, either in law or equity, tothe onlypmperuse, benefit and beboofofthe said t3raatee in fee simple forever. AND the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple; that tha grantor has good right and lawful authority to sell and convey said land; that the grantor hereby fully warrants the title to said land and will defend the same against the lawful claims ofall persons whomsoever, and that said land is fi= of all encumbrances, except taxes accruing subsequent to December 31, 2010. Subject to restrictions, reservations, easements and limitations ofrecord, if any, provided that this shall not serve to reimpose same, zoning ordinances, and taxes for the current year and subsequent years. o"Grantor", "person", "he", "she", "it","they", and "gumta" or the like shall include singular, Plural, past and future tense without distinguishment and shall be considered in its proper tense, time fit gender as text may require or admit In Witness Whereof Cranwr has hereunto set grantor's hand and seal the day and year first above written. Signed, seated and deyyM&i o presence. Wit F��/Ei0u1�``�- BottyJean ayes (SEAL) Witness: cki.sAe1 4 4,49UPj'f/"N r' = STATE OF Florida COUNTY OF Okeechobee 7LefomgoinginsuumontwnsacknowlWgedbeforemethis 1`. day ofAugust, 2011,byBettyleanHayes, ASingle Woman, who is personally known to me or who has produced a drivers license as identification and wbo did take an oath. My Commission expires: Notary 7 V M,r�opuseStF' ottLstttls Book704/Page635 CFN#2011007806 Page 1 of 1 Petition No. Affidavit Attesting to the Completeness and Accuracy of the List of Surrounding Property Owners I hereby certify under the penalty of law or the revocation of the requested approval sought that to the best of my knowledge and belief, the attached list constitutes the complete and accurate list of the property owners, addresses, and parcel identification numbers of all parcels and tracts within three hundred (300) feet not including intervening streets, alleys, or waterways, of the perimeter of the lands which are subjects of, or are contiguous to but held under the same ownership as, the lands subject to the application for a change in land use or zoning, said list constituting a portion of that application. This affidavit is made based upon an inspection of the tax rolls of the Property Appraiser of Okeechobee County as of March 6 2013 and the assertions made to me by members of that Office that the information reviewed constitutes the most recent information available to that office. i therefore attest to this 7 th day of March 2013 Signature of Applicant Robert P. Gent Name of Applicant (printed or typed) State of Florida County of Okeechobee ilAe L 7, J014) Date k Sworn to and subscribed before me this _day of r'VIa re-k D/ . Personally known to me __,zor produced as identification and did not take an oath. ; s**r'"'p; : JACQUELINE J PAUVW& MY•Ct}MMISSION # EE024035 to blic, State arida 4,4, EXPIRES September 07, 2014 (407)ssao,53 FwraroMyS .com (Rev 01/12) Page 3 of t i 31S/MAPPING DEPARTMENT OKEECHOBEE COUNTY PROPERTY APPRAISER'S OFFICE W.C. "BILL" SHERMAN, PROPERTY APPRAISER 11�1lII�I NW i 1TH ST 3.16.31•]f•PPt P-P W , 4l'09 ACI(aOp WA6TfR ([aTAT I ppb0X��y92t 71 ti it ZD 25 x9 ?7 (RMa6Ntfsf 2b muse I�an Ell { Ii 14 +f I to f5 da 21 SY )) U 4l 4 co 3 6 1 7 if 1M A 99 to R3 N 25 7f Z ■i If 7 6 �,-j�� k9i.)1•)f.Q/fa-091gIp01Y aVfYAWKN410EY4RR a« x N R aou iFef` 44NAtcFF N W 1 OTH ST NW lOTH ST �� f 6 / 3 ��gEM � bbb nG 1 ,1 13 11 10 f 7 B e 4 3 2 1 _ 12 19 a a 7 / 9 4 ) x 1 ]i.P010 WIl.Tw' a0 FiRB�MMiiIONMYBAPTIGTCH RCH �a J iJ `31E.]7 Sf-0YII&NAH F11B Of DEAN6 GOVRT, WC F. �, NIpEYiFLwAH 14 6 76 /7 i ID ?D xt ?x x) ➢4 25 x6 bn�c%33�1ppaD11c(FF��CNOaf Y tlXq E➢i)Fw'IE7N ul fL9i132�P ,1 I! I��W� b ii 17 11 19 2U 4jj ja�E 23 2J 25 of L--- - -- --' i f F " NW 9TH ST .0-00 1RfT WSF,ONM aAa7lc�, - ! t tt 3-16-37-3SOOt 0-00150-0010 I It 12 11 19 / / 7 f 9-Uuarl'p or �tApp cuR yty �� „ ) p 1 OKEECH08EE ASPHALT 8 READS MIX Fo oxu 8D➢E cuo 3-1 37-3&0010.004540010 NW H$$TR nsi9]Sswb I�: `�� OKEECH�BEEABPH//////yyyyyyTiREADI7MIX � ip 9 e �OKE�CH68E� ) ➢ ' /) la t, ,e a n # f i a 3 z , g03 NW 9TH 7ET Ii F134972 kli3i•3F[a10.4W o, py i1M7• )so14D,__,_, cXtEECH EE 1iww[aEEEFeRNeFn�Ycp r _,.45 FL34B4➢iw➢7H s�2i 8f-_t _9 1011 Y17 f t — 4 t1 k187#'edE� 91 11 t9 )U Yt cdi40AD9 G 6 y➢Ia4E % MIN TA9 f KU Rao tt IS 1e 17 11 If LIF.➢#3i4A0D0YF9f B000 &R—Aoaf BD00 5 I ii NW 9TN +IRIETQKffC SKRY RR SA6RY RN �— l„.,__.,,..�.e.-.,,.._...5�, — 4aaEFifiD 9Y WII A61F.9FED BY DoR - - CXI C+%COIIRJACXiONVIµE Cq C)x lcon i.Dm CR)ONYILLE 9 IF FLDSa0a0W0 � FL9f➢OPaC00 �y 1a x 1➢ 2 9➢ ➢ gx iggq9 1t 9 19 1 19 1 11 + 13 9 13 3 13 9 RaIS /1 2 1/ 3 +9 9 1x 2 14 4 14 4 14 4� 19 3 it 3 1f 3 IS 3 is 6 1/ 5 ; 16 19 4 14 4 14 19 9 3TQ+ IcE --T 19 6 9f 5 1Y 9 tf 6o a 17 7 17 7 r 1117 Y t4 19 9 1D 9 Z 19 1 /4 9 11 ➢ If Legend 20 10 20 109f 11 11 1 SUBJECT PROPERTY NW TfH ST I 9 ➢9 9 19 a Io WITHIN 100' THIS MAP HAS BEEN COMPILED FROM THE MOST AUTHENTIC INFORMATION ANGELA dONOS•POWLiR, SIP �y ILABLE AND THE OKEECHOBEE COUNTY PROPERTY APPRAISER'S OFFICE DOES NOT ASSUME RESPONSIBILITY FOR ERRORS OR OMMISIDNS CONTAINED HEREON Date; 3I8/2013 muse I�an Ell { Ii 14 +f I to f5 da 21 SY )) U 4l 4 co 3 6 1 7 if 1M A 99 to R3 N 25 7f Z ■i If 7 6 �,-j�� k9i.)1•)f.Q/fa-091gIp01Y aVfYAWKN410EY4RR a« x N R aou iFef` 44NAtcFF N W 1 OTH ST NW lOTH ST �� f 6 / 3 ��gEM � bbb nG 1 ,1 13 11 10 f 7 B e 4 3 2 1 _ 12 19 a a 7 / 9 4 ) x 1 ]i.P010 WIl.Tw' a0 FiRB�MMiiIONMYBAPTIGTCH RCH �a J iJ `31E.]7 Sf-0YII&NAH F11B Of DEAN6 GOVRT, WC F. �, NIpEYiFLwAH 14 6 76 /7 i ID ?D xt ?x x) ➢4 25 x6 bn�c%33�1ppaD11c(FF��CNOaf Y tlXq E➢i)Fw'IE7N ul fL9i132�P ,1 I! I��W� b ii 17 11 19 2U 4jj ja�E 23 2J 25 of L--- - -- --' i f F " NW 9TH ST .0-00 1RfT WSF,ONM aAa7lc�, - ! t tt 3-16-37-3SOOt 0-00150-0010 I It 12 11 19 / / 7 f 9-Uuarl'p or �tApp cuR yty �� „ ) p 1 OKEECH08EE ASPHALT 8 READS MIX Fo oxu 8D➢E cuo 3-1 37-3&0010.004540010 NW H$$TR nsi9]Sswb I�: `�� OKEECH�BEEABPH//////yyyyyyTiREADI7MIX � ip 9 e �OKE�CH68E� ) ➢ ' /) la t, ,e a n # f i a 3 z , g03 NW 9TH 7ET Ii F134972 kli3i•3F[a10.4W o, py i1M7• )so14D,__,_, cXtEECH EE 1iww[aEEEFeRNeFn�Ycp r _,.45 FL34B4➢iw➢7H s�2i 8f-_t _9 1011 Y17 f t — 4 t1 k187#'edE� 91 11 t9 )U Yt cdi40AD9 G 6 y➢Ia4E % MIN TA9 f KU Rao tt IS 1e 17 11 If LIF.➢#3i4A0D0YF9f B000 &R—Aoaf BD00 5 I ii NW 9TN +IRIETQKffC SKRY RR SA6RY RN �— l„.,__.,,..�.e.-.,,.._...5�, — 4aaEFifiD 9Y WII A61F.9FED BY DoR - - CXI C+%COIIRJACXiONVIµE Cq C)x lcon i.Dm CR)ONYILLE 9 IF FLDSa0a0W0 � FL9f➢OPaC00 �y 1a x 1➢ 2 9➢ ➢ gx iggq9 1t 9 19 1 19 1 11 + 13 9 13 3 13 9 RaIS /1 2 1/ 3 +9 9 1x 2 14 4 14 4 14 4� 19 3 it 3 1f 3 IS 3 is 6 1/ 5 ; 16 19 4 14 4 14 19 9 3TQ+ IcE --T 19 6 9f 5 1Y 9 tf 6o a 17 7 17 7 r 1117 Y t4 19 9 1D 9 Z 19 1 /4 9 11 ➢ If Legend 20 10 20 109f 11 11 1 SUBJECT PROPERTY NW TfH ST I 9 ➢9 9 19 a Io WITHIN 100' THIS MAP HAS BEEN COMPILED FROM THE MOST AUTHENTIC INFORMATION ANGELA dONOS•POWLiR, SIP �y ILABLE AND THE OKEECHOBEE COUNTY PROPERTY APPRAISER'S OFFICE DOES NOT ASSUME RESPONSIBILITY FOR ERRORS OR OMMISIDNS CONTAINED HEREON Date; 3I8/2013 14 +f I to f5 da 21 SY )) U 4l 4 co 3 6 1 7 if 1M A 99 to R3 N 25 7f Z ■i If 7 6 �,-j�� k9i.)1•)f.Q/fa-091gIp01Y aVfYAWKN410EY4RR a« x N R aou iFef` 44NAtcFF N W 1 OTH ST NW lOTH ST �� f 6 / 3 ��gEM � bbb nG 1 ,1 13 11 10 f 7 B e 4 3 2 1 _ 12 19 a a 7 / 9 4 ) x 1 ]i.P010 WIl.Tw' a0 FiRB�MMiiIONMYBAPTIGTCH RCH �a J iJ `31E.]7 Sf-0YII&NAH F11B Of DEAN6 GOVRT, WC F. �, NIpEYiFLwAH 14 6 76 /7 i ID ?D xt ?x x) ➢4 25 x6 bn�c%33�1ppaD11c(FF��CNOaf Y tlXq E➢i)Fw'IE7N ul fL9i132�P ,1 I! I��W� b ii 17 11 19 2U 4jj ja�E 23 2J 25 of L--- - -- --' i f F " NW 9TH ST .0-00 1RfT WSF,ONM aAa7lc�, - ! t tt 3-16-37-3SOOt 0-00150-0010 I It 12 11 19 / / 7 f 9-Uuarl'p or �tApp cuR yty �� „ ) p 1 OKEECH08EE ASPHALT 8 READS MIX Fo oxu 8D➢E cuo 3-1 37-3&0010.004540010 NW H$$TR nsi9]Sswb I�: `�� OKEECH�BEEABPH//////yyyyyyTiREADI7MIX � ip 9 e �OKE�CH68E� ) ➢ ' /) la t, ,e a n # f i a 3 z , g03 NW 9TH 7ET Ii F134972 kli3i•3F[a10.4W o, py i1M7• )so14D,__,_, cXtEECH EE 1iww[aEEEFeRNeFn�Ycp r _,.45 FL34B4➢iw➢7H s�2i 8f-_t _9 1011 Y17 f t — 4 t1 k187#'edE� 91 11 t9 )U Yt cdi40AD9 G 6 y➢Ia4E % MIN TA9 f KU Rao tt IS 1e 17 11 If LIF.➢#3i4A0D0YF9f B000 &R—Aoaf BD00 5 I ii NW 9TN +IRIETQKffC SKRY RR SA6RY RN �— l„.,__.,,..�.e.-.,,.._...5�, — 4aaEFifiD 9Y WII A61F.9FED BY DoR - - CXI C+%COIIRJACXiONVIµE Cq C)x lcon i.Dm CR)ONYILLE 9 IF FLDSa0a0W0 � FL9f➢OPaC00 �y 1a x 1➢ 2 9➢ ➢ gx iggq9 1t 9 19 1 19 1 11 + 13 9 13 3 13 9 RaIS /1 2 1/ 3 +9 9 1x 2 14 4 14 4 14 4� 19 3 it 3 1f 3 IS 3 is 6 1/ 5 ; 16 19 4 14 4 14 19 9 3TQ+ IcE --T 19 6 9f 5 1Y 9 tf 6o a 17 7 17 7 r 1117 Y t4 19 9 1D 9 Z 19 1 /4 9 11 ➢ If Legend 20 10 20 109f 11 11 1 SUBJECT PROPERTY NW TfH ST I 9 ➢9 9 19 a Io WITHIN 100' THIS MAP HAS BEEN COMPILED FROM THE MOST AUTHENTIC INFORMATION ANGELA dONOS•POWLiR, SIP �y ILABLE AND THE OKEECHOBEE COUNTY PROPERTY APPRAISER'S OFFICE DOES NOT ASSUME RESPONSIBILITY FOR ERRORS OR OMMISIDNS CONTAINED HEREON Date; 3I8/2013 nG 1 ,1 13 11 10 f 7 B e 4 3 2 1 _ 12 19 a a 7 / 9 4 ) x 1 ]i.P010 WIl.Tw' a0 FiRB�MMiiIONMYBAPTIGTCH RCH �a J iJ `31E.]7 Sf-0YII&NAH F11B Of DEAN6 GOVRT, WC F. �, NIpEYiFLwAH 14 6 76 /7 i ID ?D xt ?x x) ➢4 25 x6 bn�c%33�1ppaD11c(FF��CNOaf Y tlXq E➢i)Fw'IE7N ul fL9i132�P ,1 I! I��W� b ii 17 11 19 2U 4jj ja�E 23 2J 25 of L--- - -- --' i f F " NW 9TH ST .0-00 1RfT WSF,ONM aAa7lc�, - ! t tt 3-16-37-3SOOt 0-00150-0010 I It 12 11 19 / / 7 f 9-Uuarl'p or �tApp cuR yty �� „ ) p 1 OKEECH08EE ASPHALT 8 READS MIX Fo oxu 8D➢E cuo 3-1 37-3&0010.004540010 NW H$$TR nsi9]Sswb I�: `�� OKEECH�BEEABPH//////yyyyyyTiREADI7MIX � ip 9 e �OKE�CH68E� ) ➢ ' /) la t, ,e a n # f i a 3 z , g03 NW 9TH 7ET Ii F134972 kli3i•3F[a10.4W o, py i1M7• )so14D,__,_, cXtEECH EE 1iww[aEEEFeRNeFn�Ycp r _,.45 FL34B4➢iw➢7H s�2i 8f-_t _9 1011 Y17 f t — 4 t1 k187#'edE� 91 11 t9 )U Yt cdi40AD9 G 6 y➢Ia4E % MIN TA9 f KU Rao tt IS 1e 17 11 If LIF.➢#3i4A0D0YF9f B000 &R—Aoaf BD00 5 I ii NW 9TN +IRIETQKffC SKRY RR SA6RY RN �— l„.,__.,,..�.e.-.,,.._...5�, — 4aaEFifiD 9Y WII A61F.9FED BY DoR - - CXI C+%COIIRJACXiONVIµE Cq C)x lcon i.Dm CR)ONYILLE 9 IF FLDSa0a0W0 � FL9f➢OPaC00 �y 1a x 1➢ 2 9➢ ➢ gx iggq9 1t 9 19 1 19 1 11 + 13 9 13 3 13 9 RaIS /1 2 1/ 3 +9 9 1x 2 14 4 14 4 14 4� 19 3 it 3 1f 3 IS 3 is 6 1/ 5 ; 16 19 4 14 4 14 19 9 3TQ+ IcE --T 19 6 9f 5 1Y 9 tf 6o a 17 7 17 7 r 1117 Y t4 19 9 1D 9 Z 19 1 /4 9 11 ➢ If Legend 20 10 20 109f 11 11 1 SUBJECT PROPERTY NW TfH ST I 9 ➢9 9 19 a Io WITHIN 100' THIS MAP HAS BEEN COMPILED FROM THE MOST AUTHENTIC INFORMATION ANGELA dONOS•POWLiR, SIP �y ILABLE AND THE OKEECHOBEE COUNTY PROPERTY APPRAISER'S OFFICE DOES NOT ASSUME RESPONSIBILITY FOR ERRORS OR OMMISIDNS CONTAINED HEREON Date; 3I8/2013 PIN_DSP OWNER NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY NAME ST ZIPCODE 2-16-37-35-OA00-00001-0000 IVAN D DOVERSPIKE TRUST 9501 CONNER DETROIT MI 48213 2-16-37-35-0A00-00002-0000 SNELL BRUCE & PAMELA 3078 NW 34TH AVE OKEECHOBEE FL 34972 2-16-37-35-OA00-00003-0000 OKEECHOBEE ASPHALT & READY MIX 503 NW 9TH STREET OKEECHOBEE FL 34972 2-16-37-35-OA00-00005-0000 SALRY RR ASSESSED BY DOR C/O CSX CORP 500 WATER STREET J910 JACKSONVILLE FL 332020000 2-16-37-35-OA00-00011-0000 OKEECHOBEE COUNTY 304 NW 2ND ST OKEEHCOBEE FL 349720000 3-15-37-35-0010-00380-0070 TANGLEWOOD LTD C/O A & M PROPERTIES INC PO BOX 5252 LAKELAND FL 338075252 3-15-37-35-0010-00390-0010 ABNEY SELINA H 8272 SW 78TH LN GAINESVILLE FL 32608 3-15-37-35-0010-00390-0170 ABNEY SELINA H 8272 SW 78TH LN GAINESVILLE FL 32608 3-15-37-35-0010-00400-0070 TIITF/DOT SUBMAINTENANCE YARD % DNR DOUGLAS BLDG 3900 COMMONWEALTH BLVD TALLAHASSEE FL 323996575 3-15-37-35-0010-00410-0010 LANE SAM 1702 NE 3RD ST OKEECHOBEE FL 349720000 3-15-37-35-0010-00410-0030 OKEECHOBEE ASPHALT & READY MIX PO BOX 1994 OKEECHOBEE FL 349731994 3-15-37-35-001D-00410-0070 FIRST MISSIONARY BAPTISTCHURCH OF DEANS COURT, INC P O BOX 2400 OKEECHOBEE FL 349732400 3-15-37-35-0010-00410-0110 OKEECHOBEE ASPHALT & READY MIX PO BOX 1994 OKEECHOBEE FL 349731994 3-15-37-35-0010-00440-0010 OKEECHOBEE ASPHALT & READY MIX PO BOX 1994 OKEECHOBEE FL 349731994 3-15-37-35-0010-00440-0030 OKEECHOBEE ASPHALT & READY MIX PO BOX 1994 OKEECHOBEE FL 349731994 3-15-37-35-0010-00440-0070 OKEECHOBEE ASPHALT & READY MIX PO BOX 1994 OKEECHOBEE FL 349731994 3-15-37-35-0010-00440-0110 OKEECHOBEE ASPHALT & READY MIX PO BOX 1994 OKEECHOBEE FL 349731994 3-15-37-35-0010-00450-0010 OKEECHOBEE ASPHALT & READY MIX 503 NW 9TH STREET OKEECHOBEE FL 34972 3-15-37-35-0010-00460-0220 SEABOARD COAST LINE RAILROAD %WALPOLE FEED & SUPPLY CO 2595 NW 8TH STREET OKEECHOBEE FL 34974 3-15-37-35-0010-00470-0010 WALPOLE KEITH A 2850 SW 16TH ST OKEECHOBEE FLI 34972 3-15-37-35-0010-00470-0100 WALPOLE FEED AND SUPPLY CO 2595 NW 8TH STREET OKEECHOBEE FL 34972 3-15-37-35-0010-00610-0110 UNITED FEED CO-OP, INC P O BOX 485 OKEECHOBEE FL 349730485 3-15-37-35-0010-00620-0010 SWEAT JAMES JR PO BOX 1908 OKEECHOBEE FL 349731908 3-15-37-35-0010-M20-0110 SWEAT JAMES JR PO BOX 1908 OKEECHOBEE FL 349731908 3-15-37-35-0010-00630-0010 SWEAT JAMES JR PO BOX 1908 OKEECHOBEE FL 349731908 3-15-37-35-0010-00630-0110 SWEAT JAMES JR PO BOX 1908 OKEECHOBEE FL 349731908 3-15-37-35-0010-00650-0010 EVERGLADES FARM EQUIPMENT PO BOX 910 BELLE GLADE FL 334300910 3-15-37-35-0010-00650-0110 WHEELER BROTHERS INC PO BOX 1396 IWINTER HAVEN FL 338820000 En ... _......_..___ ............................__._....__...... _.._...._..__------.._..._._-__.._ v ADDITIONAL_ INFORMATION REQUIRED FOR A REZONING A Current zoning classification: RMF Requestedzoning classification IND Describe the desired peTnitted use and intended nature of activities and development of the property? B Material storage associated with existing asphalt plant. - C Is a Special Exception necessary for your intended use? (_?L) No (_) Yes If yes, briefly describe: 1s a Variance necessary for your intended use? (_x ) No (_)Yes If yes, briefly describe: � A act Study prepared by a professional transportation planter or transportation engineer, if the rezoning or Attach a Traffic tmp proposed use will generate 100 or more peak hour vehicle trip ends using the trip generation factors for the most similar use as E contained in the institute ofTranspoitation Engineers most recent edition of Trip Generation. The TIA must identify the i number of net new external trips, pass -bay calculations, internal capture calculations, a.m. and p.m- peak hour trips and level of service on all adjacent roadway links with and without the project. Not applicable. F Responses addressing the required findings for granting a rezoning or change in Land Development Regulations as described below. Attach additional sheets as necessary. FINDINGS REQUIRED FOR GRANTING A REZONING OR CHANGE IN LAND DEVELOPMENT REGULATIONS (Sec. 70-340, LDR page CD78:16) It is the Applicant's responsibility to convince the Planning Board/LPA and City Council that approval of the proposed rezoning is justified. Specifically, the Applicant should provide in his/her application and presentation sufficient explanation and documentation to convince the reviewing bodies to find that: I . The proposed rezoning is not contrary to Comprehensive Plan requirements. This application is concurrent with an application requesting change of Future Land Use from SINGLE-FAMILY to INDUSTRIAL. The proposed use is consistent with the surrounding area. 2. The proposed use being applied for is specifically authorized under the timing district in the Land Development Regulations. The proposed use is a normal and permitted customary use in Industrial zoning per the City Land. Development Regulations. 1 The proposed use will not have an adverse effect on the public interest. The proposed use is consistent with the surrounding area, and will. not have an adverse impact on the public interest. 4. The proposed use is appropriate for the location proposed, is reasonably compatible with adjacent land uses, and is not contrary or detrimental to urbanizing land use patterns. The proposed use is appropriate for the location proposed, is reasonably compatible with adjacent Uses, and is not contrary to urbanizing land use patterns. i. The proposed use will not adversely affect property values or living conditions, or be a deterrent: to the improvement or development of adjacent property. The proposed use is not expected to adversely affect property values or living conditions. (Rev OU12) Page 6 of I I Findings required for rezoning or change in land development regulations (coot.) 6. The proposed use can be suitably buffered from surroundi rig uses, so as to reduce the impact of any nuisance or hazard to the neighborhood If required, the proposed use can be suitably buffered from surrounding uses. 7. The proposed use will not create a density pattern that would; overburden public facilities such as schools, streets, and utility services The proposed use will not create a density pattern that could be expected to overburden any public facilities. 8. The proposed use will not create: traffic congestion, flooding or drainage problems, or otherwise affect public safety. The proposed use will not create traffic congestion, flooding or drainage problems, or otherwise affect public safety. 9. The proposed use has not been inordinately urdencd by undz.tiecessary rest ictiol I'ne proposed use has not een inor nately rbur_%ned by unnecessary restrictions. The City staff will, in the Staff Report, address the request and evaluate it and the Applicant's submission in light of the above criteria and offer a recommendation for approval or denial. (Rev 01l12) Page 7 of 1 t arnents and Settings\sumnerj\Desktop\Lynoh Pavin®\exhibltmCAD%ERIAL,dwg, AERIAL, 3/4J2013 8:04:07 AM, sumnerj, AEC©M 'i: l;:\Ua aimgnta ana RallinJgaP� �:hR'. IMAU4�f r a 0 s 4 C eMn - nalw ov; aumna, dan oau: �/agar - e� nM WNW�TH AVENUE" 4 .y t Dim SEAg�ARQ CAST 10 0 0C. mn rn m U 16, 17 0 1920 21 e' ?.i 24 25 26 N-W. 11 TH STREET m 13 ... 11 f'o �e 7'..6.�.4 3 ! 1 y j14 ti 17 1 19 20 1 22 23 24 25 26 12 N.W. 10 TH STREET LU ",T.. D z S 41 y t— t— . SUBJECT N_W, 9 TH STREET PROPERTY 12 }' 2 ] 13 3 f > j 14 7 4 Z a !� w 20 = f Z to 13 ti i� t0 9 8 T c 5 4113 1 T 16 5 4 _ _CIA .. k .. i t .. _ ❑ LYNCH PAINING AtMWt 3.k� W50 Sr. aTpmea Paw w Ft&, eat, FMft 3E"G T 7722r.-I s F T723B5 39a w.°syT EXISTING ZONING ttW..11 TH «S" 27 l� I N.W it1 TH S" 2 70 4 8 2 07 4 5 20 21 22 ki� N.W. 9 TH S 4-10 9 ! 7 6 5 13 , 46 18 19 20 21 2: IL i '2 us 13 3 Z '3 ZONING � UMNCORPORATED CBO - COwA BVSMESS OLS1Rcl F a CiN - f1EA1lY C. CLT. UGHT comur:RCML CPO - COMM PROFESSIONAL C: rF ND - C0D[iSTRiAt. PUB - PUBLIC F. C -ITIEZ PUOAYJ(EO PUO R RN!' - RES40"TWL AHR"lE FAAQ9< RUN - RESlDENrML NOBLE —W R31-5 . RESIDENTML S - LF -AhWi RSF2- RESCE.NTNL 3NGIF Fk-0p_'i (2d AECOM RGURE PROJECT NO. 60268598 1 Z-1 :wrnvnts and Sottjngs\sumneo\O9sktop\Lynch Psvinq\exh101tl\CAD\AERlAL,dwg, EX LAND, 3/412013 7:57:30 AM, dUrnnerl, AECom WW 414/2014 - /;bl AM WITTER pr MWlopqRwomm�_ NW 9TH AVENUE p I z 3m: -0 z 0 < z c C/) G) m c/) s a m 0 z 0 m 0 c m 21 16 17 111 19 20 1 21 2 231 24 25F 261 N.W. 11 TH STREET 11110 P 81 7 1 61 5 41 31 21 1 17 18 191 20 f21 22123 24 25 26 N.W. 10 TH STREET uj t � � 7 6 51 4' 34 2 11 u r 1 F # Of t6 1 2. l` 2 1 2�f (,I Z N.W- 9 TH STREET j � f ._ ._. -- 14 9 _ _. .. ... 16 -1i t8 20 24 22 Z3 24 -2S 26 SUBJECT L�l p,..�„��t PROPERTY ui ' a $ F = co F _ Z 3 s Z s ` r cs y:sutll'1V jj _ F 11 10 4..._6 7 6 5 4 3 2 1 i 16 17 16 19 20 2t 22 23 24 25 29 t i 5 4 3 9 t 1 7$o sE oe Wo Prel.ay ftWWR, WMW F nznLmu F Til"j-'am 9%!WE1—WsW3M-11 wir.a�s�. :6 5 4 3 2 1 69 7 6 9 10 11 12 s" LYNCH PAVING N.W. 11 TH STREET N-W 10 TH STREET N-W. 9 TH STREEI 45 22 23 2d 1 2 3 4 N.W. 8 TH 12 u1 Z 3 ul 14 Q 15 2 m 1 ti � 18 19 i.,_-?G� ! v COMPREHENSIVE PLAN! LAND USE --- SINGLE - FAMILY MULTI - FAMILY COMMERCIAL INDUSTRIAL PUBLIC FACILITIES RESIDENTIAL MIXED USE FUTURE LAND USE DESIGNATIONS AECUM EICURE PRt},1 CT t. iments and SetHngslsumnedlDesktop\lynah PsAngiexhlbltMCADWERIAL,dwg, AERIAL, 3/4/2013 8:04:07 AM, sumnery, AEC®M 7e C:\AvwlnvvG vrA Aa{IMgA\ \ A Porivq\eaNAhMiCM]\/,tllTM_NnA {,nYmn Nvmq; Af,NNt - I'In1Uv vY' Sumnnr, +vll AVG' 3/4/20I1 011 AM i +j, I {yyg3; 2 A 70 AQA. - gOtg At 7 cl Yenl ql,. - Bl' 01 A luqua Iona uxt BI, io Vj m NW 9tH AVEN E ■I i � (n cm o C— m n ; J�F 14 1 r 19 2c; �21 26 1 2-1 25 26 N-W. 11 TH STREET "T----'-- 1P,r 1 0 a 14 615 4:F�r 32 1 1 2 14 16117 1 19, 20 a . 1 22 r 23 21 25 261 i N.W- IGTH STREET w z w -.,42 a N.W. 9TH STREET PROPERTY 1� .17 1� jo 2 > w Duj 4 z 66— >- < _4 X KW.-11TH S' 27- z -v N.W. 110TH SI- LU z w 3: 4'0 39-- ZC 21 22 5 4 3 2 1 69 7 i 9 io il 12 0 se s 13 11' io q a 7 e, 5 :4L3j 1 6 91-9- 13 it 4� AM LYNCH PAVING Tw� mc S.W- C.P—o. Niw Fk -.4m TMF ftsM&E17 EXISTING ZONINGW& ro 2 -to 4 5 2 07 4 5 1 N.W. 9 TH S 6 5 46 a-'s. 19 21 21 2: N. W. 12 1,2 ul 13 3 'M -3 1t z ZONING CLT LrHT COMAERCiAL CPO-COMM PROFESSMN C�.C-E H - HOLMG- Fcx,T)Ez Puo-R IRw -REsK"Tj-hRKT"le FAJBCy R44 RE&DENTML W08k - - HG*4E RS,-' , RZSUFNTWS'-F FANC� RSF2 - RESMX"T1L 3h'4G4-1 FAMILI (21 AECOM HGURE PROJECT NO. 60268598 1 Z— 1 Layoutl. 4/2/2013 11:07:33 AM 1 SET I /c N 10 850.20 E 70 56.98. 900109'31'W 40A0'(DXC, 9 8 (r+ / 1VII .LRJill AJllb �i IV 100.00 WIDE SET IR /C o° N 1061380.61 N E 708605.59 N8 5o'3rc s0.06(vj(c) T xica(vxcj �' 6aa6roHc> 50.00 P C 6 8 i 5 4 0 I 8 SET IR /C I N 1061240.61 3 30.161 ACRES SET IR /C N 1061380.74 E 708655.59 10.01•(4±) 4 1 z SET IR /C E 708605.9 N 1061240.174 E 708655.96 50) 1 s0.1•(x<) � saolyvxc> L. 1_1'(vXC9 58950'37'W d 1.oa'(x<) 20.06 MC mu224)(0 $ 50.00'(PXC) 1/20.00'(P)(C) 6 N8950.37E I I 1 I i I 7 2 1 I I I I I 100610x01 1 5000'(x)) 8 5000 CORM (C) N 1061220.75 E 708656.01 END IR /C (5719) 10 SET IR /C I N 1061080.75 L 110'0 - 16(n_1_seret.xn .L E 78(\ 1.00'(1(0) _l SET IRRC: N 11642 .02 E 7'876 r1 100.00'(C) X 4 1 0. 8 11 gi gl 30.3211 ACRES 1 W 0 12 0 589'50'37"W 100.00'(C) NW 9TH;: STREET (F) ' FIPIt2NTH AVENUE (P) 70.00' WIDE N89150'37'E 1 6,6E) ICOR. (C) N 1061010.34 E 708506.56' 1 FND IR /C (NO ID) 1 568.45'01 "W dl 0.19' 6 3 (accUnm) (SET IR /C IN 1060870.34 E 708506.936(.\ L11x) y 1.16(x0 1 1.16(0x0 I 116(410 1.0O(0x1) N001)9'Ol'W $0 58950.37'W 250.00'(C) NO0.09'01'W 20.00'(PXC) --I o 16 N10r) 100X,M'1G,eN0VED) 20.00'(PXC,, -1 N 950'37'E 300,po'(P)(C) 106(x0) 10.11P5±) I 106()(0) I 1.0609()) 106(x0 I 106(5±) ill/ N 1(0851.02 B L O C K i 4 E 70$756.98 N. 40.0' pF LOTS 130.275 ACRES N. 40.0' pF LOTS" ro90t'E 7 THROUGH 10 BLOCK 44 11 84 12 QLOCK ,_�4000' xc) 1ar(c) 106(() 90(c) I 106(() 1.1'(0) I 5006(() N�9'S,Q 7"€(_C.)_ 8 100'(PXC) 250.00' C 101(Px() 4 1 3 $I 2 Y 1 30.803 ACRES I BIL. O C K 44 SET IR /C N Oo,Ort.02 E 708756.56\ U g F,▪ , 1.1 NB 501 0' • C• 0106(I 81.0 E 78756.38(C) END IR 04820) °o0 O < O 1- E(C) _L_ 1.06(0x0) 'SET IR /C (WC) IN 1060870.34 708506.93 I lmmvr, 11E,5 7-0 9'106 ND 1 $ 500 8 gW 11. '1 , 6 .56 56 ■:: •6 C (5178) '123 "E 0.1)' U CDR. (C) N 1061010.34 END. F.D.0.T. /E 708506.56 4x4 "GONG. END 4 "x4 CM (PRM) R84 MONUMENT., N60'15'44'W 0.40' N89'50'31E (ASSUMED BEARING BASIS) 1 o P.O.Bf S89'50'37 "Wy/((C)h NW CORNER -\ 150.00'(0)(C) BLOCK 45 ��x c) SET IRIC N 1061011.46 E 708916.56 IND. 5/8' IF/0 (00O4ER) ' 50511'00'W 0.13' x FN0. 5/8' IR /C (4276) 0 515'±2.56'50 0.13' FRO. 5/8' IR (140 ID.) 8 53419'12"w 018• 0 0' Lu O O } V 0 CO r Z worm w �4r u-0 EE 0 -I 4 41 w C) C) N00'09'23'W(CX0) 60' LESS R EXCEPT SW CORNER N8950'3T0(C) LOT 4-, 90.00'(D SIC) 589'50'37`W ^1 300.00''x±) 1 70.0 .(C) N89'S0'37 °E(C)/ ' "' SET IR/C I 0 " C SET IR /C (((��� (C)� 150.00'(D)(C) N 106 810. LL 9 1060811.02 NORTH N 0608)1.21 SET IR /C 1 E 708457.09 $I al $ 81 E 708757.08 E 08827.08 R/W N 106811:46 lc: 17 $ $ 4 1, x • FN IR /C LINE E 7089)7.8 0) 7 $ 8 1 9 I 10 11 12 $ (0 HAYS) j 1 $_ Y SO '09'01 "E Cx I-- I ENKE 040±05 1 ( D E0151. 'RAM (/) 11111111111 f1, HIIH;;H HIHIIHI; I; HlI:. IIIHII jIIIIIIIIIIII'Ii111111111H11 11111 Il)11lf;IIIIIRIIH`I111 11I1111111f1Af111L11 lolUHIIIH IIHIIl11HHIIH -HI HI11 {ICI SEABOARD fiflil1fill u; ;VIII IfIlH111111I lIlIli1IH1111fHIHIII11H1llH1HH1 11 ;11111 IHllJIIHlillll ;fl 111{IHIHHIi11f;IIffliiM11111111111111+111{+tH111H11141111H Q. 11'(0)) J 106(0)0) I 6±00(x6) 1 54)06roxc),J 100(x0 L. 106)00)) ,1 1 I L _ GRAPHIC SCALE m b a ( BT FEET ) 1 Inch w• 40 IL FWD. F.D.O.T. 4'x4-CONC. RW MONUMENT 612.50' Rol r SITF%'''Qo Ar LOCATION MAP NO SCALE DESCRIPTION All of Lots 3, 11 and 12, Block 41, All of Lots 1 through 5 and the North 40 feet of Lots 7 through 12, Block 44, Okeechobee, according to the plot thereof, as Flori recorded da. in Plat Book 5, Page 5, of the Public Records, of Okeechobee County. ppp''ry�l {F+p�� 3 TOGETHER WITH THE FOLLOWING PARCEL: O I (3 v,�i.14Q. Begin at the Northwest corner, of Block 45, of sold plat; thence South 8950'37' West, o distance of 150.00 feet, to the Eost right of way line of Tuscaloosa Street (NW 8th Avenue), a 70 foot wide•right of way, thence South 00'09'23" East, along the East right of way line of said Tuscaloosa Street, o distance of 200.00 feet, to the North right of way line of Seaboard Air Line Railroad; thence North 8950'37" East o(ong said North right of way line, a distance of 150.00 feet, to the Southwest corner of Lot 4 of said Block 45; thence North 00'09'23' West, along the West line of said Block 45, a distance of 200.00 feet, to Point of Beginning, being o part of the former, but now abandoned, Florida East Coast R9ilway, LESS and EXCEPTING the East 60 feet thereof, said land situate lying and being in Okeechobee County. Florida. 5oid lands contoin 1.973 Acres, more or less, LEGEND (P) PUT DATA C CALCULATED FROM FIELD MEASUREMENTS (0) DEED P.O.C. POINT OF COMMENCEMENT P.0.8. PONT OF BEGINNING P.O.T. POINT Cf TANGENCY L.B. LICENSED BUSINESS PRM PERMANENT REFERENCE 0000MENT IR /C 5/8' IRON R00 & CAP STAMPED 1.87673' C.M. CONCRETE MONUMENT R IRON ROO 0.R.B. OFFICIAL RECORDS BOOK PB PLAT BOOK PG PAGE CENTRAL ANGIF R RADIUS ARC LENGTH C8 CHORD BEARNG C0 CHORD DISTANCE UGE UNDERGROUND ELECTRIC UG AT&T UNDERGROUND AT &T R/W RIGHT OF WAY A/C AIR CONDITIONING CBS CONCRETE 9L0CK STRUCTURE WM WATER MAIN P.U. PUBLIC UTUTY EASEMENT O.E DRAINAGE EASEMENT u1 UNUTY EASEMENT CENTRUME PROPERTY LINE No. NUMBER 119 TYPICAL N.AV.D. NORTH AMERICAN VERTICAL DATUM EL ELEVATION C.L CHAN UNK F.EC. FLORIDA EAST COAST CONC CAN 50. Fr. INFO. 003 01U SV GV WV IR err® Y N -X- AREA CALCULATIONS LOT 3, BLOCK 41 LOTS 11 -12, BLOCK 41 1 -5, BLOCK 44 i) 1 NORTH 40' LOTS 7 -12, BLOCK 44 w1. ' Y FORMERLY F.E.C. RAILWAY (A 404009DED) J (3. r.�•. '1 TOTAL 'T' tJ� NOTES CONCRETE CABLE TELEVISION WARE FEET INFORMATION TOP OF BANK OVERHEAD 0101105 SANITARY VALVE GAS VALVE WATER VALVE IRRIGATION VALVE FIRE HYDRANT WELL WATER METER WATER BACKi1OW PREVENTOR DRAINAGE MANHOLE SANITARY MANHOLE HAND HOLE FIBER OPTICS JUNCTION BOK ELECTRICAL JUNCTION BOX CABLE TV JUNCTION 80X W000 POWER POLE CCNCRETE POWER POLE SIGN SANITARY CLEAN OITT NORTHING (OR NORTH) FASTING (OR EAST) DRAINAGE STRUCTURE (CURB INLET) CHAIN LINK FENCE H00 LIRE FENCE 0.161± ACRES 0.321± ACRES 0.803± ACRE5 0.275± ACRES 0.413± ACRES 1.973± ACRES 1) NOT VALID 'MTHOUT THE SIGNATURE AND NE ORIGINAL RAISED SEAL OF A RORIDA LICENSED SURVEYOR MD MAPPER. 2) ADO0CNS OF DELETIONS TO SURVEY MAPS OR REPORTS, 8Y OTHER THAN THE SIGNING SURVEYOR R PROHIBITED, WITHOUT CONSENT OF THE SIGNING SURVEYOR. 3) DESCRIPTION SHOWN HEREON WRITTEN BY CEOAATICS SEANCES, INC. 4) THE LAST DATE OF FIELD W0R1) WAS JANUARY 12, 2012. 5) LANDS SHOWN HEREON WERE NOT ABSTRACTED BY THIS OFFICE FOR RIGHT -oF -WAYS. RESERVATIONS AGREEMENTS, AND /0R EASEMENTS OF RECORD. SUCH INFOtMA004 SHOULD BE OBTAINED AND CONFIRMED BY OTHERS THROUGH APPROPRIATE TITLE VERIFICATION. 6) BEARINGS SHOWN HEREON ARE R0ATVE TO 505E NORTH LINE OF NW 91h STREET HAVING A BEARING OF 9.89'5037' E. (ASSUMED) 7) UNDERGROUND UTILITIES. U1H)TY SERVICES, FOUNDATIONS AND IMPROVEMENTS WERE NOT LOCATED AS A PART OF THIS SUREY. 8) TOTAL PARCEL 0.0lTAINS 4.508 ACRES, MORE OR LESS. 9) TO MAKE THE MAP LEGIBLE THE SYMBOLS SHOWN HEREON AND AS DESCRIBED IN THE LEGEND ARE NOT ALWAYS TO SCALE, BUT INDICATE THE SURVEYED LOCATION. 11) NOi1NING/EAST1NG COORDINATES SHOWN 13A5ED ON NAD 63 STATE PLANE DATUM (ROR)00 EAST ZONE). MICHAEL T. OWEN PROFESSIONAL SURVEYOR AND MAPPER FLORIDA REGISTRATION #5556 SIGNATURE DATE: 1011 / 11 -121.2 Staff Report Rezoning Request Prepared for The City of Okeechobee Applicant: Okeechobee Asphalt & Ready Mixed Concrete, Inc Petition No.: 13-001-R Planning & Management Services, Inc. 13`5 Jackson Sweet, Suite 206 Fart Alyers, Fk)ri(U 2391 .3:W3.W, Serving Florida Local Governments Since 1988 i01 M Staff Report Applicant's Name: Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R General Information Owner/ Applicant Applicant Address Site Address Applicant Phone Number Applicant Email Contact Person Contact Phone Number Bob Gent - Okdechobee Asphalt &, Ready . Mixed C66cretd", Inc 503 NW 91h Street Okeechobee, FL 34972 805 and 811 NW 9ch Street' 863-763-7373 bgent@lynchpaving.com Amy Eason, AECOM 772-286=3883 Existing Proposed Future Land Use Map Classification Single Family Industrial Zoning District RMF IND Material storage Use of Property Vacant associated with existing asphalt plant. Acreage 0.803 0.803 Legal Description of Subject Property LOTS 1 AND 2 OF BLOCK 44, OKEECHOBEE, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 5, PAGE 5, PUBLIC RECORDS OF OKEECHOBEE COUNTY, FLORIDA. LOTS 3, 4, AND 5, BLOCK 44, OKEECHOBEE, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 2, PAGE17, PUBLIC RECORDS OF ST LUCIE COUNTY, FLORIDA, AND PLAT BOOK 5, PAGE 5, OF THE PUBLIC RECORDS OF OKEECHOBEE COUNTY, FLORIDA. Parcel Identification Number: 3-15-37-35-0010-00440-0010, 3-15-37-35-0010-00440-0030, R Cam Sening Flodda Loral Gmernments Since it)88 Staff Report •.. Applicant's Name Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R In association with his application to amend the Future Land Use Map from Single Family to Industrial, the Applicant is requesting to rezone Lots 1 — 5 of Lot 44 (0.803 acres) from RMF to IND (Industrial). Adjacent Future Land Use Map Classifications and Zoning Districts North: Future Land Use Map Classification: Single Family and Commercial Zoning District: RMF and CPO Existing Land Use: Vacant East: Future Land Use Map Classification: Single -Family, but Applicant has submitted a SSA to change this property to Industrial Zoning District: IND Existing Land Use: Vacant South: Single -Family, but Future Land Use Map Classification: Applicant has submitted a SSA to change this property to Industrial Zoning District: IND Existing Land Use: Vacant West: Future Land Use Map Classification: West of Lot 5 is Single - Family; beyond that is Multi -Family Zoning District: West of Lot 5 is RMF Existing Land Use: West of Lot 5 is a Single-family home then a Church EL .l wift- Sening Florida Local Gocernmems Since 1988 Staff Report Applicant's Name: Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R Analysis Section 70-340 of the Land Development Regulations requires that the reviewing body find that an application for rezoning meets each of the following conditions. The Applicant has provided comment to each of the required findings. These are repeated below. However, in this instance ... 1. The proposed rezoning is not contrary to Comprehensive Plan requirements. "This application is concurrent with an application requesting change of Future Land Use from SINGLE-FAMILY to INDUSTRIAL. The proposed use is consistent with the surrounding area." Staff Comment: This rezoning application is being addressed concurrently with the Applicant's request for a Small Plan Amendment to the City's Future Land Use Map (FLUM) to change the Future Land Use Designation from Single -Family to Industrial. Staff has recommended denial of the request to change the Future Land Use designation to Industrial, and has recommended it be changed to Multi -Family instead. If the Applicant's request for an Industrial designation on the FLUM is approved, the only zoning district that is consistent with the Industrial Future Land Use category is IND, Industrial, and the Applicant's requested rezoning would have to be approved. On the other hand, If the City denies the FLUM change to Industrial, a rezoning to Industrial would be inconsistent with the City's Comprehensive Plan and could not be approved. In that case, a rezoning to Multi -Family would be most appropriate. In any case, while the balance of the findings of Sec. 70-340 (items 2 through 9) would be applicable in most rezonings, they are not in this case and the Staff has provided no comments on the Applicant's responses to those findings. 2. The proposed use being applied for is specifically authorized under the zoning district in the Land Development Regulations. "The proposed use is a normal and permitted customary use in Industrial zoning per the City Land Development Regulations." 3. The proposed use will not have an adverse effect on the public interest. "The proposed use is consistent with the surrounding area, and will not have an adverse impact on the public interest." 3 Sening Florida Local Governments Since 1988 Staff Report ..� Applicant's Name Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R 4. The proposed use is appropriate for the location proposed, is reasonably compatible with adjacent land uses, and is not contrary or detrimental to urbanizing land use patterns. "The proposed use is appropriate for the location proposed, is reasonably compatible with adjacent uses, and is not contrary to urbanizing land use patterns." 5. The proposed use will not adversely affect property values or living conditions, or be a deterrent to the improvement or development of adjacent property. "The proposed use is not expected to adversely affect property values or living conditions." 6. The proposed use can be suitably buffered from surrounding uses, so as to reduce the impact of any nuisance or hazard to the neighborhood "If required, the proposed use can be suitable buffered from surrounding uses." 7. The proposed use will not create a density pattern that would overburden public facilities such as schools, streets, and utility services. "The proposed use will not create a density pattern that could be expected to overburden any public facilities." 8. The proposed use will not create traffic congestion, flooding or drainage problems, or otherwise affect public safety. "The proposed use will not create traffic congestion, flooding or drainage problems, or otherwise affect public safety." 9. The proposed use has not been inordinately burdened by unnecessary restrictions. "The proposed use has not been inordinately burdened by unnecessary restrictions." Serving rlorida Local 6overnmems Since 1088 Oil Z72 Staff Report Applicant's Name: Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R If the City approves the requested amendment to change the Future Land Use Category of Lots 1 — 5 of Block 44 to Industrial, Staff recommends approval of the rezoning to Industrial. On the other hand, if the City denies the FLUM change to Industrial, a rezoning to Industrial would be inconsistent with the City's Comprehensive Plan and could not be approved. In that case, Staff recommends rezoning the property to Multi -Family. Submitted by: Wm. F. Brisson, AICP May 6, 2013 Planning Board Hearing: May 16, 2013 Council Hearing: June 4, 2013 and June 18, 2013 Attachments: Future Land Use Map Zoning Map Aerial photograph 5 Sensing Florida Local Governments Since 1488 Staff Report Applicant's Name: Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R FUTURE LAND USE SUBJECT SITE AND ENVIRONS l�EII�IIl18�! '0 '10seliklill w N.W. 10 TH STREET w t3 r tc 4 �` t j 11 5 E 3 2 t j H T •5 13 11 It M , 2[ 21 4 23 24 Z W 9TH STREET tl2 '1 t] 4 ! t 6 5 t ' 2 1 I E 5 E 3 2 1 N.W. 8 TH STREET N.W. 7 TH COURT 14 9 8 tJ —qf 3 2 t 11 12 M 14 15 16 Q 79 9 COMPREHENSNVE PLAN LAMD USE i SINGLE - FAMILY MULTI - FAMILY - COMMERCIAL - INDUSTRIAL , PUBLIC FACILITIES RESIDENTIAL MIXED USE i,aRtte 2 � O 5 Sensing FkwMa L+xal Governments Since 1988 Staff Report Applicant's Name: Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R ZONING SUBJECT SITE AND ENVIRONS i . --TT--] Serving Fkxids Local Governments Since 1988 Staff Report Applicant's Name: Okeechobee Asphalt & Ready Mixed Concrete, Inc Rezoning Request Petition No. 13-001-R SUBJECT SITE AND ENVIRONS I tt rr� F_i l 8 fti ida Local Covernmencs Since 1988 NOW Exhibit 2 ORDINANCE NO. 1097 May 21, 2013 AN ORDINANCE OF THE CITY OF OKEECHOBEE FLORIDA, AMENDING CODE BOOK CHAPTER 71 IMPACT FEES, SECTION 71-13 PUBLIC WORKS IMPACT FEE SCHEDULE, SECTION 71-23 LAW ENFORCEMENT FACILITIES IMPACT FEE SCHEDULE, AND SECTION 71-33 FIRE IMPACT FEE SCHEDULE; PROVIDING FOR AN EXTENSION OF A MORATORIUM FOR THE COLLECTION OF IMPACT FEES FROM JULY 1, 2013 TO JUNE 30, 2014; PROVIDING FOR CONFLICT, PROVIDING FORSEVERABILITY; AND PROVIDING FORAN EFFECTIVE DATE. WHEREAS, Ordinance No. 985 adopted by the City Council on June 5, 2007, providing for impact fees, codified in Chapter 71 of the City of Okeechobee Code of Ordinances; and WHEREAS, the City Council has enacted a moratorium on the collection of impact fees as outlined in Code Book Sections 71-13, 71-23, and 71-33, by Ordinance No. 1071, adopted May 17, 2011, from July 1, 2011 to June 30, 2012, and Ordinance No. 1086, adopted July 17, 2013, extending the moratorium from July 1, 2012 to June 30, 2013; and WHEREAS, the City's Planning Board, acting as the Local Planning Agency, has reviewed the proposed amendment, at a duly advertised meeting held on May 16, 2013 and hereby recommends the extension of the moratorium suspending the collection of impact fees for an additional year, July 1, 2013 to June 30, 2014; and WHEREAS, the City Council agrees with the Planning Board's recommendation and finds enacting such moratorium to be in the best interest of the inhabitants of said City as hereinafter set forth. NOW THEREFORE, be it ordained before the City Council of the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City; that: SECTION 1. Amendment and Adoption. Sections 71-13 Public Works Impact Fee Schedule, 71-23 Law Enforcement Facilities Impact Fee Schedule, and 71-33 Fire Impact Fee Schedule, of Chapter 71 of the Code of Ordinances of the City of Okeechobee, are hereby amended and adopted to read as follows: The Impact Fee Collection Schedules imposed pursuant to Sections 71-13, 71-23, and 71-33 herein were suspended from July 1, 2011 through June 30, 3012; from July 1, 2012 through June 30, 2013; and shall continue forthe period beginning July 1, 2013 and ending June 30, 2013. SECTION 2. Conflict. All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 3. Severability. If any provision or portion of this ordinance is declared by a court of competent jurisdiction to be void, unconstitutional, or unenforceable, then all remaining provisions and portions of this ordinance shall remain in full force and effect. Ordinance No. 1097 - Page 1 of 2 H '*Aoe Vow 1 SECTION 4. Effective Date. This Ordinance shall take effect immediately upon its passage. INTRODUCED for first reading and set forfinal public hearing on this 21"day of May 2013. James. E. Kirk, Mayor ATTEST: Lane Gamiotea, CMC, City Clerk PASSED AND ADOPTED after Second and Final Public Hearing this 18`h day of June 2013. ATTEST: Lane Gamiotea, CMC, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City Attorney James E. Kirk, Mayor Ordinance No. 1097 - Page 2 of 2 i ,saw ram/ {,.OfUK$c MEMORANDUM TO: Mayor, Council, Administrator FROM: Planning Board Secretary Burnett DATE: May 17, 2013 SUBJECT: Planning Board recommendation on extending Impact Fee Moratorium for 1 year. The Planning Board met Thursday, May 16, 2013 and offered the following recommendation: Board Member Baughman made a motion to recommend the City Council extend the Impact Fee Moratorium for another year, July 1, 2013 to June 30, 2014; seconded by Board Member Creasman. Motion carried unanimously. The following was provided to the Board as additional information: As you are aware, the City Council along with the Board of County Commissioners and School Board adopted the collection of Impact Fees. The City's fee's are outlined in Code Book Section 71-13 for Public Works, 71-23 for Law Enforcement and 71-33 for Fire Facilities. Due to economic issues, the City Council has suspended the collection of City Impact Fee's since July 1, 2011, on an annual basis. The School Board suspended the collection of their impact fee's as well since October 11, 2011. The City Council will be considering extending the suspension another year at their M a y 21 s t meeting. As the Local Planning Agency, the Planning Board has been requested to review the matter and offer a recommendation, by motion, to the City Council, either to adopt or not adopt the extension of the moratorium to collect City Impact Fee's for an additional year, July 1, 2013 to June 30, 2014. Thank you. C R1INGRAM CAR R Carr, Riggs &Ingram, LLC RIGGS & 215 Baytree Drive ro Melbourne, Florida 32940 CPAs and Advisors (321)255-0088 (321) 259-8648 Uax) vvvvw.cricpa.com Communication with Those Charged with Governance To the Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the City of Okeechobee, Florida (the "City") for the year ended September 30, 2012. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated July 8, 2010. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2012. We noted no transactions entered into by the governmental unit during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Management's estimate of useful lives of capital assets is based on historical lives of similar assets and market prices. We evaluated the key factors and assumptions used to develop the estimated useful lives in determining that they are reasonable in relation to the financial statements taken as a whole. Management's estimate of the City's liability for its self -insured worker's compensation claim is based on management's understanding of the circumstances surrounding the claim, and information provided by the City's third party claims administrator. We evaluated the key factors and assumptions used to develop the estimated liability in determining that they are reasonable in relation to the financial statements taken as a whole. Management's estimate of the other postemployment benefit liability and current year costs are based on healthcare cost and employment assumptions developed by management. We evaluated the key factors and assumptions in determining they are reasonable in relation to the financial statements taken as a whole. `the Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida Page Two Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were: The disclosure of pension trust funds in Note 5.13. to the financial statements due to the reported performance of plan assets. The disclosure of other postemployment benefits in Note 5.C. to the financial statements due to GASB Statement No. 45, Accounting and Reporting by Employers for Postemployment Benefits Other than Pensions (OPEB), for certain postemployment health care benefits provided by the City. The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit's financial statements taken as a whole. Disagreements with Management For purposes of this letter, a disagreement with management as a financial accounting, reporting or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated May 13, 2013. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. n `The Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida Page Three Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the governmental unit's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. This information is intended solely for the use of the City Council and management of the City of Okeechobee, Florida and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, Melbourne, onda May 13, 2013 a rJ 000 For Year Ended September 30, 2012 0 0 0 .■r MN dw wo .. ' CITY OF OKEECHOBEE, FLORIDA d. Table of Contents For Year Ended September 30, 2012 Page Introductory Section .r Title Page 1 Table of Contents 2 .. City Officials 3 Financial Section ma Independent Auditors' Report 5 Management's Discussion and Analysis 7 r. Basic Financial Statements Government -wide Financial Statements aw • Statement of Net Assets - Governmental Activities 15 • Statement of Activities - Governmental Activities 16 Fund Financial Statements .• Governmental Funds • Balance Sheet 17 • Statement of Revenues, Expenditures and Changes in Fund Balances 18 4" Reconciliation of the Statement of Revenues Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 19 Fiduciary Funds (Component Units that are Fiduciary in Nature) • Statement of Fiduciary Net Assets - Pension Trust Funds 20 • Statement of Changes in Fiduciary Net Assets - Pension Trust Funds 21 Notes to Financial Statements 23 Required Supplementary Information Other Than Management's Discussion and Analysis • Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund 45 • Required Pension Supplementary Information - Schedule of Funding Progress 46 • Required Other Postemployment Benefits Supplementary Information - Schedule of Funding Progress 47 • Notes to Required Supplementary Information 48 • Independent Auditors' Report on Internal Control Over Financial Reporting and on ,. Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 49 • Independent Auditors' Management Letter 51 .. 14 .. CITY OF OKEECHOBEE, FLORIDA City Officials For Year Ended September 30, 2012 WW James E. Kirk Mayor, Chairman Devin R Maxwell Dowling R. Watford, Jr. Clayton Williams Mike O'Connor Council Members R. Cook low City Attorney City "` Brian Whitehall City Administrator 4W Lane Gamiotea City Clerk NO India Riedel ,�. Finance Director Herbert Smith Chief of Fire Denny Davis Chief of Police I.. David Allen Director of Public Works .. AM om do 3 C A R R Carr, Riggs & Ingram, LLC A CRI RIGGS & 215 Baytree Drive INGRAM Melbourne, Florida 32940 <r I CPAs and Advisors (321)255-0088 INDEPENDENT AUDITORS' REPORT (321) 259-8648 (fax) www.criepa.com r The Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the City of Okeechobee, Florida, as of and for the year ,�. ended September 30, 2012, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City of Okeechobee, Florida's management. Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the fiduciary fund type and the discretely presented component unit. Those financial statements were audited by other auditors whose reports thereon have been furnished to us, and our opinion, insofar as it relates to the fiduciary fund type and the discretely presented component unit is based on the reports of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing ` w Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 4M amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our am opinions. In our opinion, the financial statements referred to previously present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of the City of Okeechobee, Florida, as of September 30, 2012, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated May 13, 2013, on our consideration of the City of Okeechobee, Florida's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Accounting principles generally accepted in the United States of America require that the management's discussion and analysis (pages 7 through 12) and the required supplementary information (pages 45 through 48) be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Government Accounting Standards Board who considers it to be an essential part of the financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of 5 00 CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis For Year Ended September 30, 2012 Our discussion and analysis of the City of Okeechobee, Florida's (the City's) financial performance provides an overview of the City's financial activities for the year ended September 30, 2012. Please read it in conjunction with the City's basic financial statements, which immediately follow this discussion. FINANCIAL HIGHLIGHTS The following are highlights of financial activity for the year ended September 30, 2012: .. • The City's total assets exceeded its liabilities at September 30, 2012 by $19,350,116. • The City's total revenues were $5,584,857 for the year ended September 30, 2012, compared to total expenses of $5,775,078, which resulted in a $190,221 decrease in net assets. VM OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the City's basic financial .. statements. The basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. A. Government -Wide Financial Statements The government -wide financial statements, which consist of the following two statements, are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private sector business. The statement of net assets presents information on all of the City's assets and liabilities, with the +m difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. .. The statement of activities presents information showing how the City's net assets changed during the year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in .. this statement for some items that will only result in cash flows in future fiscal periods. The government -wide financial statements can be found on pages 15 and 16 of this report. low B. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City's funds can be divided into two fund types: governmental funds and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources, as well as balances of spendable resources available at the end of the year. Such information may be useful in evaluating a government's near -term financing requirements. ,.. 7 .. .. CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis For Year Ended September 30, 2012 Governmental Activities Total net assets decreased by $190,221 primarily as a result of a $332,198 increase in total liabilities, offset by $141,977 increase in total assets. The increase in total liabilities was due to a $238,193 increase in current liabilities related to the timing of payables and $94,005 in noncurrent liabilities due mainly to increases in the net_ QPEB obligation offset by capital lease payments. The increase in total assets was due primarily to the timing of receivables and cash inflows from a $40,081 increase in shared revenues from the state and $36,581 increase in property tax revenues. The following table shows condensed revenue and expense data: a.. City of Okeechobee, Florida Statement of Activities 2012 2011 REVENUES: Program revenues: Charges for services $ 657,237 $ 642,646 .. Operating grants and contributions 744,966 757,411 Capital grants and contributions 106,197 255,476 General revenues: .r Property taxes 1,753,849 1,717,268 Public utility taxes 723,650 715,470 Franchise fees 491,438 534,576 Shared revenues 1,079,320 1,039,239 Investment income and other 28,200 31,423 Total revenues 5,584,857 5,693,509 EXPENSES: General government 1,047,664 953,726 Public safety 3,227,399 3,177,859 Transportation 538,315 616,551 Physical environment 959,233 836,679 Interest on long-term debt 2,467 17,459 Total expenses 5,775,078 5,602,274 Change in net assets (190,221) 91,235 NET ASSETS, beginning 19,540,337 19,449,102 NET ASSETS, ending $ 19,350,116 $ 19,540,337 0 0 .. M 0 �. CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis For Year Ended September 30, 2012 CAPITAL ASSETS AND LONG-TERM LIABILITIES Capital assets. The City's investment in capital assets as of September 30, 2012, amounted to $8,035,056 (net of accumulated depreciation). This investment in capital assets includes land, buildings, improvements, equipment, and construction in progress. During the year, the City's net capital asset balance increased $178,501. as The City's major additions of $706,338 to capital assets during the current fiscal year included the following: An • Purchase of 410JK Back hoe • Various infrastructure improvements • Replacement file server and computers for police department and additional replacement computer for administration at the fire department • Replacement and upgrade of additional air conditioning units at city hall and at the police department, respectively • Replaced 16 police vehicles including equipment 40 • Replaced laser fiche scanner • City portion of the SLERS radios for our various departments These additions were offset by depreciation expense of $526,071, and disposals of $451,566, which largely relates to the sale of 16 police vehicles. City's Capital Assets dw (net of depreciation) 2012 2011 Land aw Buildings Improvements other than building 410 Equipment Total 0 F_ $ 1,378,744 $ 1,378,744 1,208,723 1,261,121 4,211,613 4,406,164 1,235,976 1,167,528 $ 8,035,056 $ 8,213,557 Additional information on the City's capital assets can be found in Note 4.C. on page 33 of this report. 11 400 .00 0 a» W 40 .. rn A" M .. .. E7-j 0 1W CITY OF OKEECHOBEE, FLORIDA Statement of Net Assets - Governmental Activities September 30, 2012 ASSETS Cash and cash equivalents $ 11,531,311 Investments 108,135 Accounts receivable 119,403 Due from other governments 172,666 Inventory 36,702 Overfunded pension costs 612,655 Capital assets: Nondepreciable Land 1,378,744 Depreciable, net of accumulated depreciation Buildings 1,208,723 Improvements other than buildings 4,211,613 Equipment 1,235,976 Total assets 20,615,928 LIABILITIES Accounts payable 275,607 Accrued expenses 147,226 Unearned revenue 40,725 Noncurrent liabilities: Due within one year 142,324 Due in more than one year 659,930 Total liabilities 1,265,812 NET ASSETS Invested in capital assets, net of related debt 8,035,056 Restricted for: Community development 32 Law enforcement 4,188 Public facilities 883,941 Unrestricted 10,426, 899 Total net assets $ 19,350,116 The accompanying notes are an integral part of these financial statements. 15 �- CITY OF OKEECHOBEE, FLORIDA Balance Sheet - Governmental Funds September 30, 2012 Total WM Impact Fees Nonmajor Governmental General Capital Project Funds Funds ASSETS Cash and cash equivalents $ 11,395,231 $ 113,267 $ 22,813 $ 11,531,311 �. Investments 108,135 - - 108,135 Accounts receivable 119,403 - - 119,403 Due from other funds 23,834 - 375 24,209 Due from other governments 161,899 - 10,767 172,666 Inventory 36,702 - - _ 36,702 Total assets 11, 45, 3, 67 33,955 ,9 2,4` 6 LIABILITIES AND FUND BALANCES Liabilities Accounts payable $ 220,328 $ 49,753 $ 5,526 $ 275,607 .. Accrued expenses 147,226 - - 147,226 Due to other funds - - 24,209 24,209 Unearned revenue 40,725 - - 40,725 Total liabilities 408,279 49,753 29,735 487,767 Fund balances: Nonspendable for: Inventory 36,702 - - 36,702 Restricted for: Public facilities 883,941 - - 883,941 ... Law enforcement - - 4,188 4,188 Community development - - 32 32 Assigned for: Subsequent year's expenditures 824,372 - - 824,372 Future capital projects 300,000 - - 300,000 Impact fees - 63,514 - 63,514 Unassigned 9,391,910 - - 9,391,910 Total fund balances 11,436,925 63,514 4,220 11,504,659 Total liabilities and fund balances $11, 445,204 1 7 3 , 55 Amounts reported for governmental activities in the statement of net assets are different because: Negative net pension obligation resulting from overfunding of the police officers' and firefighters' pension plans. 612,655 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 8,035,056 Long-term liabilities, including the net OPEB obligation and compensated absences are not due and payable in the No current period and, therefore, are not reported in the funds. (802,254) Net assets of governmental activities $ 19,350,116 s The accompanying notes are an integral part of these financial statements. 17 CITY OF OKEECHOBEE, FLORIDA Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended September 30, 2012 Net change in fund balances - total governmental funds $ 118,228 do Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the "" amount by which capital outlays exceeded depreciation in the current period. 180,267 .r In the statement of activities, only the gain on the sale of capital assets is reported. However, in the governmental funds, the proceeds from the sale increase financial resources. Thus, the change in net assets differs from the change in fund balance by the cost of the capital assets sold. (358,768) The net effect of overfunded pension contributions that are reported as .. expenditures in the fund financial statements and are recorded as a net pension asset on the statement of net assets. (35,943) The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of ,. governmental funds. Neither transaction, however, has any effect on net assets. This amount is the repayment on principal of long-term debt. 41,918 Other postemployment benefit obligation reported in the statement of activities does not require the use of current financial resources; therefore, is not reported as an expenditure in governmental funds. (154,712) .. Compensated absences are reported in the statement of activities when earned. As they do not require the use of current financial resources, they are not reported as expenditures on governmental funds until they have matured. ..• This is the amount of compensated absences reported in the statement of activities in the prior year that has matured in the current year. 18,789 •• Change in net assets of governmental activities $ (190,221) aw The accompanying notes are an integral part of these financial statements. 19 CITY OF OKEECHOBEE, FLORIDA Statement of Changes in Fiduciary Net Assets - Pension Trust Funds Year Ended September 30, 2012 ww .. Aw ADDITIONS Contributions: State City Employees Total contributions Investment earnings: Net appreciation in the fair value of investments Interest and dividends Total investment earnings ,.. Less investment expenses Net investment earnings •• Total additions DEDUCTIONS Benefits paid to participants Refunds on termination DROP payment Administrative expenses Total deductions Change in net assets Net assets held in trust for pension benefits, beginning of year Net assets held in trust for pension .• benefits, end of year .. MW COMPONENT UNIT General Pension Employees' Trust Funds Pension Trust $ 124,562 $ - 167,959 359,298 66,089 170,565 358,610 529,863 1,226,353 1,083,125 190,309 163,358 1,416,662 1,246,483 (81,729) (58,030) 1,334,933 1,188,453 1,693,543 1,718,316 220,040 271,244 - 37,464 4,295 - 46, 084 19,886 270,419 328,594 1,423,124 1,389,722 7,760,430 6,792,070 $ 9,183, 554 $ 8,181,792 The accompanying notes are an integral part of these financial statements. 21 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements Aw For Year Ended September 30, 2012 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. REPORTING ENTITY Its The City of Okeechobee (the "City") was originally incorporated in 1915 and its present charter was adopted in 1919 under Chapter 8318 of Special Acts of 1919. The City operates under the council form of government and provides the following services: general government, public safety, transportation and physical environment. These financial statements present the primary government and its component units. Blended component units, although legally separate entities, are, in substance, part of the government's operations and so data from these units are combined with data of the primary government. The City has no blended component units. Discretely presented component units are entities that are legally separate from the �.. City, but whose relationship with the City are such that the exclusion would cause the City's financial statements to be misleading or incomplete. The financial data of this entity is reported in a separate column in the combined financial statements. Discretely Presented Component Unit .w City of Okeechobee and Okeechobee Utility Authority Employees' Retirement System — Substantially all of the City's general employees and the employees of the Okeechobee Utility Authority participate in this cost sharing, multiple employer public employee retirement system. The plan was established by City Ordinance No. 655, as amended and restated by City Ordinance No. 686. low Complete financial statements for this component unit may be obtained from the City's administrative offices located at: .. 55 S. E. Third Avenue Okeechobee, Florida 34974 00 B. GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS .. The government -wide financial statements (i.e., the statement of net assets and the statement of changes in net assets) report information on all of the nonfiduciary activities of the primary government. Governmental activities are those which normally are supported by taxes and intergovernmental 460 revenues. Likewise the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment, and 2) .. grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. 40 w 23 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements aw For Year Ended September 30, 2012 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND FINANCIAL STATEMENT PRESENTATION (CONTINUED) Additionally, the City reports the following fund types: The pension trust fund account is used to account for assets held by the City in a fiduciary capacity for the police officers' and firefighters' pension plans. The funds are operated by carrying out specific terms of statutes, ordinances and other governing regulations. 40 Private -sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in the government -wide financial statements to the extent that those standards 4M do not conflict with or contradict guidance of the Governmental Accounting Standards Board. The effect of interfund activity has been eliminated from the government -wide financial statements. .o Amounts reported as program revenues include 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Expenses for compensated absences are allocated based on the assigned function of the related employee. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. 0 D. ASSETS, LIABILITIES AND NET ASSETS OR EQUITY 1. Cash and investments The investment of municipal funds is authorized by local ordinance and Florida Statutes, which allow the City to invest in the Local Government Surplus Funds Trust Fund or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act, SEC registered money market funds with the highest credit quality rating, interest -bearing time deposits or savings accounts in qualified public depositories, direct obligations of the U.S. Treasury, commercial paper with certain ratings, pre -refunded municipal obligations, banker's acceptances maturing within one year, investment agreements, direct and general long-term and short-term obligations of any state with proper credit rating and full faith and AV credit pledge, municipal obligations with proper credit rating and repurchase agreements with maturities of 30 days or less with organizations with certain stipulations and requirements. aw AM 25 ... CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements For Year Ended September 30, 2012 aw NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) r--: D. ASSETS, LIABILITIES AND NET ASSETS OR EQUITY (CONTINUED) 2. Receivables and payables All trade and property tax receivables are considered to be fully collectible. The City's property tax is levied annually on the real and personal property located in the City on January 1st of the prior year. Tax collections by the Okeechobee County tax collector begin in '� November of each year with a due date of March 31 of the following year. All property taxes remaining unpaid at May 30 are subject to a tax certificate sale. The City is permitted by State law to levy taxes up to 10 mills on assessed valuation. During a Special Session in June, 2007, the Florida Legislature adopted 11131 B which limits municipal property tax rates beginning in the 2008 fiscal year. This legislation established reductions in the millage rate based on a calculated growth in per capita taxes between the 2002 and 2007 fiscal years. The Legislature did authorize local governments to use the rolled back millage rate if approved by a super majority vote of the governing body. The Okeechobee City Council levy for the fiscal year ended September 30, 2012 was 7.7432 mills, which is 2.03% less than the rolled back rate. The City Council determines the millage rates and adopts a tax levy by resolution prior to September 30 to fund the next ensuing fiscal year's budget. The assessment of all properties and collection of municipal taxes are provided by the County's Property Appraiser and Tax Collector. The ad valorem tax calendar is as follows: Lien date - January 1 Levy date - Prior to September 30 Due date - November 1 Delinquent date - April 1 All property taxes remaining unpaid at May 30 are subject to a tax certificate sale by the Tax Collector. 3. Inventory 4, Inventories are valued at cost which approximates market, using the first-in/first-out (FIFO) method. The costs of inventories are recorded as expenditures when used (consumption method). me 4. Capital assets A. Capital assets, which include: property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks and similar items), are reported in the government -wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $500 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. 27 ` CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements For Year Ended September 30, 2012 ,— NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. ASSETS, LIABILITIES AND NET ASSETS OR EQUITY (CONTINUED) 9. Fund equity The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The AM classifications used in the governmental fund financial statements are as follows: Nonspendable Fund Balance - Amounts that are (a) not in spendable form or (b) legally or contractually required to be maintained intact. "Not in spendable form" includes items that are not expected to be AN converted to cash (such as inventories and prepaid amounts) and items such as long-term amounts of loans and notes receivables, as well as property acquired for resale. The corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained #A. intact. Restricted Fund Balance - Amounts that can be spent only for specific purposes stipulated by (a) AW external resource providers such as creditors (by debt covenants), grantors, contributors or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. AN Committed Fund Balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Council, the Council's highest level of decision making authority. `M Commitments may be changed or lifted only by the council taking the same formal action (resolution) that imposed the constraint originally. The City had no committed fund balance at year end. Assigned Fund Balance — Includes spendable fund balance amounts established by the City Administrator or the Council that are intended to be used for specific purposes that are neither considered restricted or committed. Unassigned Fund Balance — Unassigned fund balance is the residual classification for the general fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed or assigned to specific purposes within the general fund. ,.. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those specific purposes. The City would typically use restricted fund balances first, followed by committed resources and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds MW .m 29 ' CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements For Year Ended September 30, 2012 NOTE 4 — DETAILED NOTES ON ALL FUNDS A. DEPOSITS AND INVESTMENTS At September 30, 2012, the City's carrying amount of deposits was $11,530,937 and the bank balance was $11,635,353. In addition, the City maintained $324 of petty cash. As of September 30, 2012, $250,000 of the City's bank balances are covered by federal depository insurance (FDIC). Monies invested in amounts greater than the insurance coverage are secured by the qualified public depositories pledging securities with the State Treasurer in such amounts required by the Florida Security for Public Depositories Act. In the event of a default or insolvency of a qualified public aw depositor, the State Treasurer will implement procedures for payment of losses according to the validated claims of the City pursuant to Section 280.08, Florida Statutes. am At September 30, 2012, the City had the following investments: Investment type Fair Value Less than 1 Investment Maturities (in years) 1-5 6 -10 More than 10 Rating Agency Primary government: SBA (Florida Prime) $ 50 $ 50 $ - $ $ - AAAm S&P SBA Fund B 108,135 108,135 - - Not rated - $ 108,185 $ 50 $ 108,135 $ $ - rr Pension trust funds: Money market fund $ 1,672,066 $ 1,672,066 $ - $ - $ - Not rated - U.S. Government agencies 495,119 - - 273,999 221,120 AAA S&P w. Corporate and foreign bonds 3,901,411 254,045 3,042,024 416,826 188,516 AA+ --BBB- S&P Municipal bonds 201,805 - 201,805 - - N/R--Aa3 S&P Common equity securities 10,989,549 10,989,549 - - - '• $ 17,259,950 $ 12,915,660 $ 3,243,829 $ 690,825 $ 409,636 Credit risk No Fixed income securities have inherent financial risks, including credit risk and interest rate risk. Credit risk for fixed income securities is the risk that the issuer will not fulfill its obligations. The City's investment MW policy and the investment policies for the pension trust funds limit investments to securities with specific ranking criteria. 4M Interest rate risk Interest rate risk exists when there is a possibility that changes in interest rates could adversely affect an investment's fair value. In accordance with Florida Statute 218.415(6), the City's policy is to match investment maturities with known cash needs and anticipated cash flow requirements. The City's pension trust funds do not address interest rate risk. AW I" 31 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements For Year Ended September 30, 2012 NOTE 4 - DETAILED NOTES ON ALL FUNDS (CONTINUED) C. CAPITAL ASSETS Capital asset activity for the year ended September 30, 2012 was as follows: Beginning Ending .. Balance Increases Decreases Balance Governmental activities: Capital assets, not being depreciated: .. Land $ 1,378,744 $ - $ - $ 1,378,744 Total capital assets, not being depreciated 1,378,744 - - 1,378,744 Capital assets, being depreciated: ® Buildings 1,901,826 8,830 (1,440) 1,909,216 Improvements other than buildings 6,152,516 85,711 - 6,238,227 Equipment 2,446,854 611,797 (450,126) 2,608,525 Total capital assets, being depreciated 10,501,196 706,338 (451,566) 10,755,968 Less accumulated depreciation for: Buildings (640,705) (60,041) 253 (700,493) .. Improvements other than buildings (1,746,352) (280,262) - (2,026,614) Equipment (1,279,326) (185,768) 92,545 (1,372,549) Total accumulated depreciation (3,666,383) (526,071) 92,798 (4,099,656) Total capital assets, being depreciated, net 6,834,813 180,267 (358,768) 6,656,312 Governmental activities capital assets, net $ 8,213,557 $ 180,267 $ (358,768) $ 8,035,056 dM The current year increase in capital assets does not include any donated capital assets. �. Depreciation expense was charged to functions/programs of the government as follows: Governmental activities: •- General government $ 32,750 Public safety 174,655 Physical environment 318,666 •• Total depreciation expense - governmental activities $ 526,071 D. INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS MP Interfund loans of $24,209 for short term operating purposes resulted in $23,834 and $375 due to the General Fund and Law Enforcement Fund, respectively, from the Community Development Capital •• Project Fund. All amounts are expected to be repaid within one year. During the year ended September 30, 2012, the Impact Fee Capital Project fund (a nonmajor fund) .. transferred $1,432 to the General fund. The transfer represented administrative fees that were earned from collecting impact fees for the County, School Board and the City, and was transferred for the purpose of removing all balances and activity unrelated to the collection and expenditure of impact fees. 33 .. CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements W„ For Year Ended September 30, 2012 i, NOTE 5 — OTHER INFORMATION (CONTINUED) B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (CONTINUED) ,. The City recognized as revenues and expenditures on -behalf payments relating to pension contributions for its public safety employees that the State of Florida paid to the Police Officers' and Firefighters' Plans no in the amounts of $74,973 and $49,589, respectively. These contributions are funded by an excise tax upon certain casualty insurance companies on their gross receipts of premiums from policy holders. Annual Pension Cost — The annual required pension contributions for the Plans were determined as part of the October 1, 2012 actuarial valuations using the aggregate actuarial cost method. The aggregate actuarial cost method does not identify or separately amortize unfunded actuarial liabilities. The actuarial assumptions included (a) 7% investment rate of return (net of administrative expenses) for both the Police .. Officers' Trust and Firefighters' Trust and (b) projected salary increases of 6% and 7% for the Police Officers' Trust and Firefighters' Trust, respectively. Both (a) and (b) included an inflation component of 3.5% for the Police Officers' Trust and Firefighters' Trust. The actuarial value of assets was determined ,.. using a method which recognizes actual investment return in excess of the assumed return evenly over a four year period. .. 0 .. 00 .M .. 0 .. Trend information for each of the City's defined benefit plans: Annual Year Pension Ended Cost (APC) Percentage Of APC Contributed Net Pension Obligation Municipal Police Officers' 9/30/10 $ 220,824 95 % $ (300,272) 9/30/11 253,958 95 (286,526) 9/30/12 220,605 95 (274,642) Municipal Firefighters' 9/30/10 $ 84,167 96 % $ (348,326) 9/30/11 102,099 96 (343,855) 9/30/12 103,865 94 (338,013) 35 ., CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements For Year Ended September 30, 2012 NOTE 5 - OTHER INFORMATION (CONTINUED) B. RETIREMENT COMMITMENTS - DEFINED BENEFIT PLANS (CONTINUED) .r Pension trust funds fiduciary net assets activity as of September 30, 2012 was as follows: COMPONENT UNIT Police Total General Firefighters' Officers' Pension Employees' Pension Pension Trust Funds Pension ASSETS Cash equivalents $ 277,381 $ 534,674 $ 812,055 $ 860,011 Investments: ,r U.S. Government agencies 78,769 191,296 270,065 225,054 Municipal bonds 30,271 80,722 110,993 90,812 Corporate and foreign bonds 634,957 1,454,056 2,089,013 1,812,398 aw Common equity securities 1,762,370 4,096,781 5,859,151 5,130,398 Receivables 17,370 16,192 33,562 54,559 Accrued interest and dividends 7,316 18,331 25,647 20,881 ,m Prepaid expenses 1,937 2,425 4,362 2,931 Total assets 2,810,371 6,394,477 9,204,848 8,197,044 LIABILITIES Accounts payable 8,462 12,832 21,294 15,252 Total liabilities 8,462 12,832 21,294 15,252 NET ASSETS Held in trust for pension benefits $ 2,801,909 $ 6,381,645 $ 9,183,554 $ 8,181,792 No .. 0 0 aw 37 .. CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements For Year Ended September 30, 2012 NOTE 5 — OTHER INFORMATION (CONTINUED) C. POSTEMPLOYMENT BENEFITS OTHER THAN PENSION As of October 1, 2009, the City implemented Governmental Accounting Standards Board Statement No. 45, Accounting and Reporting by Employers for Postemployment Benefits Other than Pensions (OPEB), for certain postemployment health care benefits provided by the City. The City elected to implement this statement prospectively. Plan description. The City of Okeechobee, Florida administers a single -employer defined benefit .. healthcare plan (the "Plan") that provides medical insurance to its employees and their eligible dependents. Pursuant to Section 112.0801 Florida Statutes, the City is required to provide eligible retirees (as defined in the City's pension plans) the opportunity to participate in this Plan at the same cost that is AM applicable to active employees. Benefit provisions for the Plan were established by City Council on January 7, 1991 and may only be amended by City Council. The City has not established a trust or agency fund for the Plan. The City does not issue stand alone financial statements for this Plan. All r financial information related to the Plan is accounted for in the City's basic financial statements. Employees and their dependents may elect to remain in the Plan upon retirement up to age 65. After age 65 the City's insurance coverage becomes secondary to the retiree's Medicare insurance. The Plan has 3 "' retirees and spouses receiving benefits and has a total of 60 active participants and dependents. Funding policy. The City is funding the plan on a pay-as-you-go basis. Employees and their dependents •• are required to pay 100% of the insurance premiums charged by the carrier. There is an implied subsidy in the insurance premiums for these employees because the premium charged for retirees is the same as the premium charged for active employees, who are younger than retirees on average. For the year ended September 30, 2012, the City's contribution is $10,129, which represents an estimate of the implied subsidy described above. Contributions of plan members totaled approximately $23,094 for the year ended September 30, 2012. Annual OPEB cost and net OPEB obligation. The City's annual OPEB cost (expense) is calculated AW based on the annual required contribution (ARC) of the employer, an amount determined using the Alternative Measurement Method, permitted by GASB Statement No. 45 for employers in plans with fewer than 100 total plan members. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and to amortize any unfunded actuarial accrued liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the City's annual OPEB cost for the year ended September 30, 2012, the amount actually contributed to the Plan, and changes in the City's net OPEB obligation to the Plan: do Annual required contribution $ 165,846 Interest on net OPEB obligation 9,040 Adjustment to annual required contribution (10,045) Annual OPEB cost (expense) 164,841 Contributions made (10,129) Interest on contributions made Increase in net OPEB obligation 154,712 Net OPEB obligation — beginning of year 301,348 Net OPEB obligation — end of year $ 456,060 39 o. CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements ' W For Year Ended September 30, 2012 .. NOTE 5 — OTHER INFORMATION (CONTINUED) D. CONCENTRATION — COLLECTIVE BARGAINING UNIT .w Members of the City's fire department are covered by a collective bargaining agreement. The agreement with the employees covered by the International Association of Firefighters (IAFF) extended through on September 30, 2009 and has not been renewed as of the date of our report. Wo NOTE 6 — FUTURE ACCOUNTING PRONOUCNEMENTS The following statements of the Governmental Accounting Standards Board will be effective for the City's .. 2013 fiscal year: Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements aw Statement No. 61, The Financial Reporting Entity: Omnibus Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre -November 30, 1989 FASB and AICPA Pronouncements Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position The City is currently evaluating the effects that these statements will have on its financial statements for '� the year ended September 30, 2013. am NOTE 7 — SUBSEQUENT EVENT During November 2012, the City awarded the annual police vehicle purchase bid to an unrelated vendor .. for 14 police vehicles in the amount of approximately $297,000. 00 0 41 ,. 4" do REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS .. s 43 CITY OF OKEECHOBEE, FLORIDA low Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund •• Year Ended September 30, 2012 w. Actual Variance with Original Final (on Budgetary Final Budget Budget Budget Basis) Positive (Negative; Revenues Taxes $ 2,350,679 $ 2,366,066 $ 2,395,888 $ 29,822 Intergovernmental 1,832,940 1,897,416 2,005,106 107,690 Charges for services 388,219 351,840 413,489 61,649 Permits and fees 570,031 604,886 610,620 5,734 Fines and forfeitures 30,742 23,422 23,425 3 Investment earnings 7,500 14,307 44,473 30,166 Miscellaneous 2,500 4,278 11,580 7,302 Total revenues 5,182,611 5,262,215 5,504,581 242,366 Expenditures Current: General government: Legislative 111,136 109,383 108,322 1,061 Executive 171,526 163,248 161,540 1,708 City clerk 179,244 172,999 171,600 1,399 Financial services 223,561 212,655 208,778 3,877 Legal council 70,642 50,183 45,600 4,583 �,. General services 314,609 327,517 321,404 6,113 Total general government 1,070,718 1,035,985 1,017,244 18,741 Public safety: Fire 1,273,993 1,220,744 1,207,465 13,279 �.. Police 1,902,714 1,728,938 1,692,064 36,874 Total public safety 3,176,707 2,949,682 2,899,529 50,153 Transportation 1,031,413 926,183 893,746 32,437 Physical environment 706,823 327,374 248,355 79,019 Capital outlay 840,289 490,990 481,744 9,246 Debt service: Principal 41,919 41,920 41,918 2 aw Interest 2,467 2,467 2,467 - Total debt service 44,386 44,387 44,385 2 Total expenditures 6,870,336 5,774,601 5,585,003 189,598 Deficiency of revenues under "" expenditures (1,687,725) (512,386) (80,422) 431,964 Other financing sources Operating transfers in 50 1,430 1,432 2 Sale of capital assets 288,000 327,400 337,400 10,000 low Net other financing sources 288,050 328,830 38,832 10,002 Excess (deficiency) of revenues and other financing sources over (under) �. expenditures and other financing uses (1,399,675) (183,556) 258,410 441,966 Fund balances, beginning of year 11,269,319 11,269,319 11,269,319 - Fund balances, end of year $ 9,869,644 $ 11,085,763 11,527,729 $ 441,966 Reconciliation of budgetary "r to GAAP basis Current year encumbrances 4,198 Prior year encumbrances (95,002) "" Fund balance on GAAP basis $ 11,436,925 WW The accompanying notes to required supplementary information are an integral part of this schedule. 45 ,.. CITY OF OKEECHOBEE, FLORIDA Required Other Postemployment Benefits Supplementary Information Schedule of Funding Progress "" UAAL Actuarial Unfunded a % of Actuarial Actuarial Accrued AAL Funded Covered ' Valuation Value of Liability (UAAL) Ratio Covered Payroll Date Assets (a) AAL (b) (b-a) (a/b) Payroll (c) ((b-a)/c) .. 8/1/2010 $ - $ 776,235 $ 776,235 0.0% $ 2,515,729 30.9% dw Note: Because fiscal year 2010 was the first year of implementation of GASB Statement No. 45 and the City elected to apply the statement prospectively, only one year is presented in the schedule at this time. In future years, required trend data will be presented. r_u 0 ar s 47 ow A CRIING C A R R RIGR & AM ,.. CPAs and i Advsors Carr, Riggs & Ingram, LLC 215 Baytree Drive Melbourne, Florida 32940 (321)255-0088 (321) 259-8648 (fax) www.cricpa.com -- Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Okeechobee, Florida, as of and for the year ended September 30, 2012, which collectively comprise the City of Okeechobee, Florida's basic financial statements and have issued our report thereon dated May 13, 2013. Our report was includes a reference to other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other auditors audited the financial statements of the fiduciary fund type and the discretely presented component unit, as described in our report on the City of Okeechobee, Florida's financial statements. This report does not aw include the results of the other auditors' testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. *r Internal Control Over Financial Reporting Management of the City of Okeechobee, Florida is responsible for establishing and maintaining .�. effective internal control over financial reporting. In planning and performing our audit, we considered the City of Okeechobee, Florida's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City of Okeechobee, Florida's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City of Okeechobee, Florida's internal control over financial reporting. dw A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control ... over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined previously. 0 "r A CRIING C A R R RIGR & AM i CPAs and Advsors Carr, Riggs & Ingram, LLC 215 Baytree Drive Melbourne, Florida 32940 (321)255-0088 (321) 259-8648 (fax) www.cricpa.com Independent Auditors' Management Letter The Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida We have audited. the financial statements of the City of Okeechobee, Florida as of and for the fiscal year ended September 30, 2012, and have issued our report thereon dated May 13, 2013. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, dated May 13, 2013, should be considered in conjunction with this management letter. ow Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditors' report: ❖ Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations made in .. the preceding annual financial audit report. ❖ Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit, we determined that the City of Okeechobee, Florida complied with Section 218.415, Florida Statutes. �"' ❖ Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. ❖ Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations of provisions of contracts or grant agreements, fraud, illegal acts or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did not have any such findings. ❖ Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on professional judgment, report the following matters that have an inconsequential effect on financial statements, considering both quantitative and qualitative factors: (1) violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) deficiencies in internal control that are not significant deficiencies. In connection with our audit, we did not have any such findings. 51 CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis For Year Ended September 30, 2012 Governmental Activities Total net assets decreased by $190,221 primarily as a result of a $332,198 increase in total liabilities, offset by $141,977 increase in total assets. The increase in total liabilities was due to a $238,193 increase in current liabilities related the timing of payables and $94,005 in noncurrent liabilities due mainly to increases in the net� PEB bligation offset by capital lease payments. The increase in total assets was due primarily to the iming of receivables and cash inflows from a $40,081 increase in shared revenues from the state and $36,581 increase in property tax revenues. The following table shows condensed revenue 'and expense data: City of Okeechobee, Florida Statement of Activities REVENUES: Program revenues: Charges for services Operating grants and contributions Capital grants and contributions General revenues: Property taxes Public utility taxes Franchise fees Shared revenues Investment income and other Total revenues EXPENSES: General government Public safety Transportation Physical environment Interest on long-term debt Total expenses Change in net assets NET ASSETS, beginning NET ASSETS, ending 2012 $ 657,237 744,966 106,197 1,753,849 723,650 491,438 1,079,320 28,200 2011 $ 642,646 757,411 255,476 1,717,268 715,470 534,576 1,039,239 31,423 5,584,857 5,693,509 1,047,664 3,227,399 538,315 959,233 2,467 775,078 (190,221) 953,726 3,177, 859 616,551 836,679 17,459 5,602,274 91,235 19,540,337 19,449,102 $ 19, 350,116 $ 19, 540, 337 CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis For Year Ended September 30, 2012 Long-term Liabilities Capital leases Net OPEB obligation Compensated absences Total City's Outstanding Debt Long-term Liabilities 2012 2011 $ - $ 41,918 c 456,060 301,348 �2a! 346,194 364,983 $ 802,254 $ 708,249 The City's long-term liabilities increased by $94,005 during the current fiscal year. In prior years, the City had purchased a police CAD system under a capital lease. This lease was paid in full at the end of fiscal year 2012. The decrease of capital leases as well as the compensated absences was offset by the increased additional liability for the OPEB liability. This is the third year of implementation of GASB 45, which caused the increase in Net OPEB liability. Additional information on the City's long-term debt can be found in Notes 4.E. on page 34 of this report. ECONOMIC FACTORS AND NEXT YEAR'S BUDGET The City Council adopted a millage rate 7.7432 for budget year 2013. The adopted millage rate is 5.84% less than the roll -back rate and will generate $50,183 less ad valorem revenue than last year. Revenues for the fiscal year 2013 adopted budget for all funds of the City total approximately $6,242,459, an increase from the prior year budget of approximately $66,197. These revenues include the General, Public Facility, Capital Projects, and Special Law Enforcement fund revenues. The change in revenue is based mostly on the expected increase in grant funds provided for economic development. Expenditures for the fiscal year 2013 adopted budget for all funds of the City total approximately $7,515,000, a decrease of approximately 1 % from the prior year budget. These expenditures primarily decreased due to the reduction in capital projects budgeted for the upcoming year. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the City of Okeechobee's finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the City of Okeechobee, 55 S.E. Third Avenue, Okeechobee, Florida 34974. CITY OF OKEECHOBEE, FLORIDA Balance Sheet - Governmental Funds September 30, 2012 ASSETS Cash and cash equivalents Investments Accounts receivable Due from other funds Due from other governments Inventory Total assets LIABILITIES AND FUND BALANCES Liabilities Accounts payable Accrued expenses Due to other funds Unearned revenue Total liabilities -Fund balances: Nonspendable for: Inventory Restricted for: Public facilities Law enforcement Community development Assigned for: Subsequent year's expenditures Future capital projects Impact fees Unassigned Total fund balances Total liabilities and fund balances General Impact Fees Nonmajor Capital Project Funds Total Governmental Funds $ 11,395,231 $ 113,267 $ 22,813 $ 11,531,311 108,135 - - 108,135 119,403 - - 119,403 23,834 - 375 24,209 161,899 - 10,767 172,666 36,702 - - 36,702 _ $ 220,328 $ 49,753 $ 5,526 $ 275,607 147,226 - - 147,226 - - 24,209 24,209 40,725 - - 40,725 408,279 49,753 29,735 487,767 36,702 - - 36,702 883,941 - - 883,941 - - 4,188 4,188 32 32 824,372 - - 824,372 300,000 - - 300,000 - 63,514 - 63,514 9,391,910 - - 9,391,910 11,436,925 63,514 4,220 11,504,659 4 $3 , � Amounts reported for governmental activities in the statement of net assets are different because: Negative net pension obligation resulting from overfunding of the police officers' and firefighters' pension plans. 612,655 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 8,035,056 Long-term liabilities, including the net OPEB obligation and compensated absences are not due and payable in the current period and, therefore, are not reported in the funds. (802,254) Net assets of governmental activities $ 19,350,116 The accompanying notes are an integral part of these financial statements. 17 ) CITY OF OKEECHOBEE, FLORIDA Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Year Ended September 30, 2012 Revenues Taxes Intergovernmental Charges for services Permits and fees Fines and forfeitures Investment earnings Miscellaneous Total revenues Expenditures Current: General government Public safety Transportation Physical environment Capital outlay Debt service: Principal retired Interest Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses) Transfers in/(out) Proceeds from sale of capital assets Total other financing sources (uses) Net change in fund balances Fund balances, beginning of year Fund balances, end of year General Total Impact Fees Nonmajor Governmental Capital Project Funds Funds $ 2,395,888 $ - $ - $ 2,395,888 2,005,106 - 106,197 2,111, 303 413,489 - - 413,489 610,620 - - 610,620 23,425 - 500 23,925 44,473 - - 44,473 11,580 1,432 - 13,012 5,504,581 1,432 106, 997 5,612,710 . 1,029,647 - - 1,029,647 2,900,025 - 125 2,900,150 893,744 - - 893,744 151,421 - 106,197 257,618 656,585 49,753 - 706,338 41,918 - - 41,918 - 2,467 - - 2,467 ---49,753 5,675,807 06,322 5,831,882 (171,226) (48,321) 375 (219,172) 1,432 (1,432) - - 337,400 - - 337,400 338,832 (1,432) - 337,400 167,606 (49,753) 375 118,228 11,269,319 113,267 3,845 11,386,431 $ 11,436,925 $ 63,514 $ 4,220 $ 11,504,659 The accompanying notes are an integral part of these financial statements. 18 CITY OF OKEECHOBEE, FLORIDA Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended September 30, 2012 Net change in fund balances - total governmental funds Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period. In the statement of activities, only the gain on the sale of capital assets is reported. However, in the governmental funds, the proceeds from the sale increase financial resources. Thus, the change in net assets differs from the change in fund balance by the cost of the capital assets sold. The net effect of overfunded pension contributions that are reported as expenditures in the fund financial statements and are recorded as a net pension asset on the statement of net assets. The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. This amount is the repayment on principal of long-term debt. $ 118,228 180,267 (358,768) (35,943) 41,918 Other postemployment benefit obligation reported in the statement of activities does not require the use of current financial resources; therefore, is not 7 reported as an expenditure in governmental funds. (154,712)' Compensated absences are reported in the statement of activities when earned. ] i As they do not require the use of current financial resources, they are not reported as expenditures on governmental funds until they have matured. This is the amount of compensated absences reported in the statement of activities in the prior year that has matured in the current year. 18,789 Change in net assets of governmental activities $ (190,221) The accompanying notes are an integral part of these financial statements. 19 CITY OF OKEECHOBEE, FLORIDA Statement of Fiduciary Net Assets - Pension Trust Funds September 30, 2012 ASSETS Cash equivalents Investments: U.S. Government agencies Municipal bonds Corporate and foreign bonds Common equity securities Receivables Accrued interest and dividends Prepaid expenses Total assets LIABILITIES Accounts payable Total liabilities NET ASSETS Held in trust for pension benefits Pension Trust Funds $ 812,055 270,065 110,993 2,089,013 5,859,151 33,562 25,647 4,362 9,204,848 COMPONENT UNIT General Employees' Pension Trust $ 860,011 225,054 90,812 1,812,398 5,130,398 54,559 20,881 2,931 8,197,044 21,294 15,252 21,294 15,252 $ 9,183,554 $ 8,181,792 The accompanying notes are an integral part of these financial statements. 120 CITY OF OKEECHOBEE, FLORIDA Statement of Changes in Fiduciary Net Assets - Pension Trust Funds Year Ended September 30, 2012 ADDITIONS Contributions: State City Employees Total contributions Investment earnings: Net appreciation in the fair value of investments Interest and dividends Total investment earnings Less investment expenses Net investment earnings Total additions DEDUCTIONS Benefits paid to participants Refunds on termination DROP payment Administrative expenses Total deductions Change in net assets Net assets held in trust for pension benefits, beginning of year Net assets held in trust for pension benefits, end of year Pension Trust Funds $ 124,562 167,959 66,089 358,610 COMPONENT UNIT General Employees' Pension Trust 359,298 170,565 529,863 1,226,353 1,083,125 190,309 163,358 1,416,662 1,246,483 (81,729) (58,030) 1,334,933 1,188,453 1,693,543 1,718,316 220,040 4,295 46,084 270,419 1,423,124 271,244 37,464 19,886 328,594 1,389,722 7,760,430 6,792,070 $ 9,183,554 $ 8,181,792 The accompanying notes are an integral part of these financial statements. 21 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements For Year Ended September 30, 2012 NOTE 5 - OTHER INFORMATION (CONTINUED) B. RETIREMENT COMMITMENTS - DEFINED BENEFIT PLANS (CONTINUED) Pension trust funds increase in fiduciary net assets activity as of September 30, 2012 was as follows: ADDITIONS Contributions State City Employees Total contributions Investment earnings: Net appreciation in the fair value of investments Interest and dividends Total investment earnings Less investment expenses Net investment earnings Total additions DEDUCTIONS Benefits paid to participants Refunds on termination DROP payment Administrative expenses Total deductions Change in net assets Net assets held in trust for pension benefits, beginning of year Net assets held in trust for pension benefits, end of year Firefighters' Pension $ 49,589 46,256 21,837 117.682 370,105 56,482 426,587 (32,426) 394,161 511.843 31,091 18,924 50,015 461,828 Police Officers' Pension $ 74,973 121,703 44,252 240,928 856,248 133,827 990,075 (49,303) 940.772 1,181,700 188,949 4,295 27,160 220,404 961,296 Total Pension Trust Funds $ 124,562 167,959 66,089 358,610 1,226, 353 190,309 1,416,662 (81,729) 1,334,933 1,693,543 220,040 4,295 46,084 270,419 1,423,124 COMPONENT UNIT General Employees' Pension 359,298 170,565 529.863 1,083,125 163,358 1,246,483 (58,030) 1,188,453 1,718,316 271,244 37,464 19,886 328,594 1,389,722 2,340,081 5,420,349 7,760,430 6,792,070 $ 2,801,909 $ 6,381,645 $ 9,183,554 $ 8,181,792 -- 38 CITY OF OKEECHOBEE, FLORIDA Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund Year Ended September 30, 2012 Actual Variance with Original Final (on Budgetary Final Budget Budget Budget Basis) Positive (Negative' Revenues Taxes $ 2,350,679 $ 2,366,066 $ 2,395,888 $ 29,822 Intergovernmental 1,832,940 1,897,416 2,005,106 107,690 Charges for services 388,219 351,840 413,489 61,649 Permits and fees 570,031 604,886 610,620 5,734 Fines and forfeitures 30,742 23,422 23,425 3 Investment earnings 7,500 14,307 44,473 30,166 Miscellaneous 2,500 4,278 11,580 7,302 Total revenues 5,182,E ,262,2 T5 5,504,581 242,366 Expenditures,:; �` Current: n General government: Legislative 111,136 109,383 108,322 1,061 Executive 171,526 163,248 161,540 1,708 City clerk 179,244 172,999 171,600 1,399 Financial services 223,561 212,655 208,778 3,877 Legal council 70,642 50,183 45,600 4,583 General services 314,609 327,517 321,404 6,113 Total general government 1,070,7 8 1, 35,985 1,017,244 18,74 Public safety: Fire 1,273,993 1,220,744 1,207,465 13,279 Police 1,902,714 1,728,938 1,692,064 36,874 Total public safety 3,176,707 -2,949,682 2,899,529 50,153 Transportation ,0 ,4 3 926,183 893,746 32,437 Physical environment 706,823 327,374 248,355 79, 9 Capital outlay 840,289 490,990 481,744 9,246 Debt service: Principal 41,919 41,920 41,918 2 Interest 2,467 2,467 2,467 - Total debt service 44,386 44, 87 44,385 2 Total expenditures 6,870,336 5,774,601 5,585, 03 89,598 ,,a� Deficiency of revenues under .^__ . expenditures (1,687,725) (512,386) (80,422) 431,964 ' "l Other financing sources Operating transfers in 50 1,430 1,432 2 Sale of capital assets 288,000 327,400 337,400 10,000 Net other financing sources 288-, 65F 328,8 0 338,832 10,002 Excess (deficiency) of revenues and other financing sources over (under) expenditures and other financing uses (1,399,675) (183,556) 258,410 441,966 Fund balances, beginning of year 11,269,319 11,269,319 11,269,319 - Fund balances, end of year $ 9,869,644 $ 11,085,763 11,527,729 $ 441,966 Reconciliation of budgetary to GAAP basis Current year encumbrances 4,198 Prior year encumbrances (95,002) Fund balance on GAAP basis $ 11,436,925 The accompanying notes to required supplementary information are an integral part of this schedule. 45 CITY OF OKEECHOBEE, FLORIDA Required Pension Supplementary Information - Schedule of Funding Progress Last Six Fiscal Years Police Officers' Pension Plan Actuarial Unfunded Accrued (Assets in UAAL as a % Actuarial Actuarial Liability excess of) AAL Funded of Covered Valuation Value of AAL (UAAL) Ratio Covered Payroll Date Assets (a) Entry Age (b) (b-a) (a/b) Payroll (c) ((b-a)/c) 2012 $ 6,044,391J $ 6,187,9W' $ 143,599 97.68%t $ 928,285 15.5% 2011 5,712,560 5,886,480 173,920 97.05% 936,580 18.6% 2010 5,666,207 5,659,633 (6,574) 100.12% 967,957 -0.7% 2009 5,424,146 5,201,828 (222,318) 104.27% 947,296 -23.5% 2008 5,253,380 4,966,790 (286,590) 105.77% 917,647 -31.2% 2007 4,973,343 4,722,755 (250,588) 105.31% 896,164 -28.0% Firefighters' Pension Plan Actuarial Unfunded Accrued (Assets in UAAL as a % Actuarial Actuarial Liability excess of) AAL Funded of Covered Valuation Value of AAL (UAAL) Ratio Covered Payroll Date Assets (a) Entry Age (b) (b-a) (a/b) Payroll (c) ((b-a)/c) 2012 $ 2,595,508 $ 2,556,559 $ '�',(38,949) ' 101.52%,,- $ 429,008 -9.1% 2011 2,428,618 2,318,524 (110;094) 104.75% 457,776 -24.0% 2010 2,417,688 2,215,619 (202:069) 109.12% 438,787 -46.1 % 2009 2,330,746 2,104,641 (226,105) 110.74% 456,742 -49.5% 2008 2,255,117 1,898,670 (356,447) 118.77% 461,494 -77.2% 2007 2,123,157 1,705,380 (417,777) 124.50% 450,792 -92.7% * The annual required contribution (ARC) is calculated using the aggregate actuarial cost method. Information in this schedule is calculated using the entry age actuarial cost method as a surrogate for the funding progress of the Plan. 46 ! MEMORANDUM May 21st, 2013 TO: Mayor and Council Members FR: Brian Whitehall, City Administrator India Riedel, Finance Dept. RE: Mid -Year Review — May 21 st, 2013 Council Meeting Overall our budget to actual is as expected. Most Income and Expenses have corresponded to YTD expectations. We are pleased to report, each departments cost saving measures to date have not reduced the Level of Service to our citizens Revenues Year to date receipted Ad Valorem Tax Revenue is 5% more than this time last year. New construction as well as property -owners paying earlier; are the primary factors for this increase. Budget to Actual, we have received 62.35% of what we budgeted as compared to 61.8% last year. Overall General Fund Revenues are up by 3.16%. As of March 31, $77,050 has been receipted more than last year. The City's portion of monthly receipted sales tax is within $1500 of last year to date dollars. However, franchise fee receipts on electric service, as well as waste services are down by 5% as compared to this time last year. Charges for services, such as Building and Permitting have also declined as new construction has been minimal the first part of the year. Expenditures Percentage of budget spent through March 31st is 43.15%; when one might expect to have spent 50% of funds. General Fund Expenditures are slightly increased to date by 1 % ($20,252) Fuel cost per gallon has been less than anticipated as well as our of gallons used by our police department is down as well. Margin of budget to actual is narrower than past years and we do anticipate using some of the reserves as budgeted. Departments continue to monitor each line item within their budget by scrutinizing the need for services and goods. Mid Year Review - Financial Status %G,� owe (mz REVENUES RETAIL SALES 4,4 G s BUDGETED GF REVENUES Half Cent Salea 6% Franchis e Fees 10% Utility Tax 10% Sales 12% Ad Valorem 45% IN Mid Year Review - Financial Status 2 6 MONTH RECEIPTED AD VALOREM REVENUES Ad Valorem 80.99% s1,726.923 $1, 500,000 $1,000,000 $500,000 E E E E E E 'e1, N=T// r7a5, Mid Year Review - Financial Status 88.08% 81.30% 31,495.143 77.21% $1,420,870 A 5 Mid Year Review - Financial Status LOCAL OPTION SALES TAX RECEIPTS 1,900,000,000 1,850,000,000 1,800,000,000 1,750,000,000 1,700,000,000 1,650,000,000 1,600,000,000 1,550,000,000 1,500,000,000 3,900,000 3,800,000 3,700,000 3,600,000 3,500,000 3,400,000 —State 3,300,000 —Okeechobee 3,200,000 3,100,000 3,000,000 COMPARATIVE 6 MONTH RECEIPTED REVENUES (EXCLUDING AD VALOREM) $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 2009 2010 2011 2012 2013 Mid Year Review - Financial Status 5 EXPENDITURES GF STD Expended (3131113) by Department �\ 50.20% 42.45% AW ` A 48.05% 9 43.41% �y 41.68% ILF4' "47 Mid Year Review - Financial Status 6 EXPENDITURES General Fund $2,400,000.00 $2,350,000.00 $2,300,000.00 $2,250,000.00 1.4% $2,200,000.00 - $2,150,000.00 $2,100,000.00 $20,252 $2,050,000.00 - 1 % $2,000, Mid Year Review - Financial Status 7 GF ANNUALIZED BUDGET BY DEPARTMENT 77Q Tnrai -%R-48d Public Safety 7 $1,963,212 Police $4,351,289 Protection $1,320,331 Fire —�— Protection $1,067,746 Roads & Parks Legislative Executive Clerk Financial Services Legal Council General S-- L.aw Enforcement Fire Protection Road & Street BUDGET PROJECTIONS GF Budget Expenditure Projections $2,500,000 $2,000,000 $1,500,000 $1 00,000 $500,000 - $- mm z e v 5 O Kati Gnat a�\oa � GoJoc e�o� Ga�ac Ng Mid Building Permits are down Gas Tax Revenues are down Court Fines continue to decline Franchise Fees have decreased BOTTOM LINE • Revenues areas Budgeted • Budgeted Expenditures are tight but are on the mark and on Target Mid Year Review - Financial Status 9 Adjustment None at this time. Mid Year Review - Financial Status 10 v1Y �. Lane Gamiotea From: Brian Whitehall <bwhitehall@cityofokeechobee.com> Sent: Tuesday, May 21, 2013 11:29 AM To: 'Councilman Clayton Williams'; Councilman Devin Maxwell; Councilman Dowling Watford; Mayor Kirk Cc: 'Robin Brock'; Lane Gamiotea; 'India Riedel'; Melisa Jahner Subject: resending (previously duplicated/error in sending) RE: Budget discussion at tonight's meeting - Councilman Maxwell Attachments: BudgetStrategyTopics.docx; BudgetPlanningConsiderations.docx; Open LetterPublicSpace.docx Pls see the attached which includes 'budget strategy topics.doc' not sent before From: Brian Whitehall [ma iIto: bwhitehall@cityofokeechobee.com] Sent: Tuesday, May 21, 2013 11:19 AM To: 'Councilman Clayton Williams'; Councilman Devin Maxwell; Councilman Dowling Watford; Mayor Kirk Cc: 'Robin Brock'; Lane Gamiotea; 'India Riedel'; Melisa Jahner Subject: Budget discussion at tonight's meeting - Councilman Maxwell Good morning - Sorry for this late transmittal, but attached are some points that Councilman Maxwell wishes to initiate discussion about at tonight's meeting. He, India and I met awhile back to discuss budget preparation and he asked me last week if this meeting would be an appropriate time to at least discuss some of the material. I indicated that we would be discussing financials and budgets and it seemed appropriate in that context. After disseminating the Council material Councilman Maxwell inquired as to why I hadn't listed this discussion as a separate discussion item ... I guess we had a bit of a miscommunication issue. At any rate, I'm forwarding the material herewith for your review. Robin — Please make hard copies of all the attached material and place in front of each Council member/Cty atty/Cty Clerk/Cty Adm Btw- Councilman Williams will not be at the meeting tonight. Btw- Planner Bill Brisson will not be at the meeting tonight. Administrator City of Okeechobee (863) 763-3372 ext: 212 fax: (863) 763-1686 E-Mail: bwhitehall(@cityofokeechobee.com Website: http://www.cityofokeechobee.com NOTICE: Due to Florida's broad public record laws, this email may be subject to public disclosure. Dear City Stakeholders, The City Council will be receiving its Mid -Year financial report at its meeting on Tuesday, May 21, 2013, at 6:00 P.M. This is an important time for budget policy discussion, because any shift in policy can be implemented into the upcoming 2013-2014 Budget Year. The 2013-14 budget will be prepared for its first reading in August. Please come to the May 21 meeting to express to the City whether you want more City tax dollars to be spent on: 1. improvements to public space, specifically Urban Streetscapes (sidewalks, crosswalks, lighting, benches along City streets, median landscaping and irrigation, etc); 2. Parks and Recreation. The City's Comprehensive Plan presently requires these services, but it has not historically budgeted enough money to fund these types of improvements at the required level. The City leadership should be recognized for having exercised financial responsibility in the past 2 decades, which helped it accumulate reserve funds. Having weathered this Recession with little use of those reserve funds, it may be time for a moderate shift in budget policy to fund long-term capital improvements to streets and public spaces, to comply with the City's Comprehensive Plan, and the "Florida Greenbook".2 1 Traffic Circulation Element; Recreation and Open Space Element; Intergovernmental Coordination Element 2 Manual of Uniform Minimum Standards for Design, Construction and Maintenance for Streets and Highways. FUNDING PARKS CAN ADD VALUE TO THE CITY OF OKEECHOBEE IN THE FOLLOWING WAYS: COMMUNITY REVITILIZATION Parks are complex elements of a city. They can serve scores of different uses, may be specialized in their function, or can simply provide visual appeal for residents. However they work, they act to define the shape and feel of a city and its neighborhoods. They also function as a conscious tool for revitalization. Parks can stem the downturn of a commercial area, support the stabilization of faltering neighborhoods, and provide a landmark element and a point of pride for constituents. For all these things to happen, the city needs to be open and aware of parks' potential to spur revival, and support the elements that are needed to make that happen. ECONOMIC DEVELOPMENT Parks provide intrinsic environmental, aesthetic, and recreation benefits to our cities. They are also a source of positive economic benefits. They enhance property values, increase municipal revenue, bring in homebuyers and workers, and attract retirees. At the bottom line, parks are a good financial investment for a community. Understanding the economic impacts of parks can help decision makers better evaluate the creation and maintenance of urban parks. CREATE SAFER NEIGHBORHOODS For those concerned that green spaces may foster crime and illegal activity, evidence now exists that the opposite may be true. When adjacent to residential areas, green spaces have been shown to create neighborhoods with fewer violent and property crimes and where neighbors tend to support and protect one another. These are the findings of scientists at the Human -Environment Research Laboratory of the University of Illinois at Urbana -Champaign who studied green space alongside public housing in Chicago. Other researchers who are conducting similar studies across the country are finding similar results. The factors that explain these findings emphasize the importance of greenery in community and personal wellness. Time spent in natural surroundings relieves mental fatigue, which in turn relieves inattentiveness, irritability, and impulsivity, recognized by psychologists as precursors to violence. Green spaces also support frequent, casual contact among neighbors. This leads to the formation of neighborhood social ties, the building blocks of strong, secure neighborhoods where people tend to support, care about, and protect one another. With open spaces, our cities and neighborhoods take on structure, beauty, breathing room, and value. Resources: American Planning Association Briefing Papers: http://www.planning.org/cityparks/briefingpapers/ Has the economy stabilized enough to begin shifting from `reactive' to the recession, to `proactive' for long term planning and budgeting? If not, what is the benchmark for that shift, and when do we reach it based on current trends/policy? How can the City establish or improve certain elements of its budget policy, to plan for long- term projected conditions? (steady, moderate growth? Protracted recession and recovery?) Should we develop a five-year budget? Should we refine our five-year capital projects plan? Including transportation element, to complement planned FDOT projects? (710 ext; 441 South) `How are we doing?': Of the services the City is currently providing, are taxpayers satisfied with the level and quality? (Public Safety; Capital Improvements; Code Enforcement) Do taxpayers generally desire that additional or new types of services be provided? Is the level of reserves more than adequate, at 2 years' of general fund operating? If there is surplus reserves, what are appropriate uses for them? Should the City increase its spending on capital improvements geared toward: Quality of life improvements? Business development? Revenue generating improvements? Should the City's existing budgeting process and policies remain unchanged? 1. Went through land development/ RE boom with no significant growth 2. County has grown more than City- City land use less dense, less permissive than County 3. 20 years since interlocal agreement to form OUA- shifted control of water, and lost urban growth management tool 4. No significant city expansion since; no perceived incentive to annex 5. City is in a positive growth state- future growth in State and County to be expected, and City needs proportionate expansion. 6. To prepare for the future, and to finish recovery, need a moderate shift in budgeting 7. Haven't had to go through the protracted analysis of budget like other governments 8. To at some point incentivize being in the City, To encourage infill development of vacant space, as well as to at least allow for growth of boundary through annexation 9. Since some reserves generated from Interlocal, it may justify use of them to help make up for loss of central water control 10. Mostly been through recession without using much reserves ... To: From: C: Subject: MEMORANDUM Mayor Kirk and City Council ` : Brian Whitehall, City Administrator City Clerk, Dir of Public Works 90 day extension of Wk Comp related Date: May 21, 2013 Exhibit 3 May 21, 2013 nefit for Brian Padgett Brian Padgett was injured on the job on October 23, 2012 and was later granted a 90- day extension of workers compensation benefits and normal salary as provided in the guidelines outlined in our Personnel Policies & Procedures Handbook: JOB CONNECTED INJURY BENEFITS The City provides Worker's Compensation insurance benefits to any employee injured as a result of job duties -The City will secure immediate medical attention for an injured employee and furnish competent medical service s. The hisurance plan.provides for complete payment for medical services, hospital charges.and related therapy or.treat-nieut. The City will pay the employee's regular weekly salary less applicable deductions the first seven (7) days an employee has been temporarily disabled. Worker's Comp-ensation will pay benefits for periods exceeding seven.(7) days. The employee will receive the difference between what the Worker's Compensation benefit pays and his/her normal salary equaling -one hundred percent (100%) of his/her normal salary if the injury is attributable to the employee's occupation in the City and is considered as such under the Workers' Compensation Statute of the State of Florida andits rules and regulations. This difference in ivo4pprrs compensation benefits and normal salary shall be provided up to ninety(90) days from the date of inittry Extensions beyond 90 days may be made by the City Council, in increments up to ninety (90) days. The employee will reimburse the City if the amount paid exceeds one lnuindred percent (100%) of normal salary. This may be accomplished by the employee making a cash payment to the City. Specific details can be provided by the Finance Department. The 90 day extension expired on April 22, 2013. Given the extent of his injuries, he has not fully recovered and has not been released to return to work. Please consider approval of an additional 90-day extension of Workers' Compensation Supplemental Payment for Mr. Padgett.