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2008-07-01
CITY OF OKEECHOBEE DULY 11 2008 REGULAR CITY COUNCIL MEETING I. CALL TO ORDER - Mayor: July 1, 2008, City Council Regular Meeting; 6:00 p.m. II. OPENING CEREMONIES: Invocation given by Rev. John Hodge, Abundant Blessings Church; Pledge of Allegiance led by the Mayor. III. MAYOR, COUNCIL AND STAFF ATTENDANCE - City Clerk. Mayor James E. Kirk Council Member Lowry Markham Council Member Dowling R. Watford, Jr. Council Member Clayton Williams Council Member Lydia Jean Williams City Administrator Brian Whitehall City Attorney John R. Cook City Clerk Lane Gamiotea Deputy Clerk Melisa Eddings Police Chief Denny Davis Fire Chief Herb Smith Public Works Director Donnie Robertson IV. PRESENTATIONS AND PROCLAMATIONS - Mayor. A. Present Cleveland Lamb with a Thirty -Five Year Service Award, V. MINUTES - City Clerk. A. Motion to dispense with the reading and approve the Summary of Council Action for June 3, 2008 Regular Meeting. SUMMARY OF COUNCIL ACTION PAGE 10F 8 Mayor Kirk called the July 1, 2008 Regular City Council Meeting to order at 6:00 p.m. In the absence of Reverend Hodge, Council Member Watford offered the invocation; The Pledge of Allegiance was led by Mayor Kirk. Deputy Clerk Eddings called the roll: Present Present Present Absent Present Present Present Absent (attending Clerks Conference) Present Absent (Major Peterson was present) Present Present Mayor Kirk presented a plaque and a check in the amount of one thousand dollars ($1,000.00) to honor Mr. Lamb for his thirty-five years of service with the City's Public Works Department. Mr. Lamb thanked the Council for the opportunity. Council Member L. Williams moved to dispense with the reading and approve the Summary of Council Action for the June 3, 2008 Regular Meeting, seconded by Council Member Markham. There was no discussion on this item. 133 134 .IDLY 1, 2008 - REGULAR MEETING - PAGE 2 OF 8 V. MINUTES City Clerk. A. Motion to dispense with the reading and approve the Summary of VOTE Council Action continued. 11 KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. VI. WARRANT REGISTER - City Administrator. A. Motion to approve the May 2008 Warrant Register. Council Member Watford moved to approve the May 2008 Warrant Register in the amounts: General Fund, three hundred forty-eight thousand, nine hundred one dollars and ninety-seven cents ($348,901.97); Capitol Improvements General Fund ................................ $348,901.97 Projects Fund - Vehicles, eighteen thousand dollars ($18,000.00); Public Facility Improvement Fund, thirteen thousand Capitol Improvements Projects Fund - Vehicles ....... $18,000.00 eight hundred eleven and ninety-nine cents ($13,811.99); Capitol Improvements Projects Fund, four thousand three Public Facility Improvement Fund .................. $13,811.99 hundred forty dollars ($4,340.00); Community Development Block Grant Fund, one thousand eight hundred eighty-two Capitol Improvements Projects Fund ................ $4,340.00 dollars ($1,882.00); seconded by Council Member Markham. There was no discussion on this item. Community Development Block Grant Fund .......... $1,882.00 VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. VII. AGENDA - Mayor. A. Request for additions, deferrals or withdrawals of items on today's III Mayor Kirk asked whether there were any additions, deferrals or withdrawals of items on today's agenda. New agenda. Business item G was added. Vill. OPEN PUBLIC HEARING FOR ORDINANCE ADOPTION - Mayor. 111 MAYOR KIRK OPENED THE PUBLIC HEARING FOR ORDINANCE ADOPTION AT 6:08 P.M. A. 1. a) Motion to read by title only proposed Ordinance No. 1024, Alley Council Member Watford moved to read by title only, proposed Ordinance No.1024, Alley Closing Application No. 89, Closing Application No. 89, submitted by Brad Goodbread, closing submitted by Brad Goodbread, closing North to South alleyway between Lots 1 through 3 and 7 through 9 of Block North to South alleyway between Lots 1 through 3 and 7 through 9 46, First Addition to South Okeechobee; seconded by Council Member L. Williams. of Block 46, First Addition to South Okeechobee - City Attorney (Exhibit 1). b) Vote on motion to read by title only. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. .IDLY 1, 2008 - REGULAR MEETING - PAGE 3 OF 8 135 Vill. OPEN PUBLIC HEARING FOR ORDINANCE ADOPTION - Mayor. c) City Attorney to read proposed Ordinance No. 1019 by title only. Attorney Cook read proposed Ordinance No.1024 by title only as follows: "AN ORDINANCE CLOSING, VACATING ANDABANDONING THEALLEYORALLEYWAYAS DESCRIBED HEREIN, WITHIN BLOCK46, FIRSTADDITION TO SOUTH OKEECHOBEE SUBDIVISION, AS RECORDED IN PLAT BOOK 1, PAGE 17 OF THE PUBLIC RECORDS FOR OKEECHOBEE COUNTY, FLORIDA; AND DIRECTING THE CITY CLERK TO RECORD THE ORDINANCE IN THE PUBLIC RECORDS OF THE CLERKOF THE CIRCUIT COURT INAND FOR OKEECHOBEE COUNTY, FLORIDA; PROVIDING FOR AN EFFECTIVE DATE." 2. a) Motion to adopt proposed Ordinance No. 1024. Council Member Markham moved to adopt proposed Ordinance No.1024; seconded by Council Member L. Williams. b) Public comments and discussion. Mayor Kirk asked whether there were any questions or comments from the public? There was none. c) Vote on motion. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. CLOSE PUBLIC HEARING. MAYOR KIRK CLOSED THE PUBLIC HEARING AT 6:10 P.M. IX. UNFINISHED BUSINESS. A. Discussion pertaining to the Train Depot - City Administrator, Main Administrator Whitehall distributed a "Letter of Intent"(agreement) which was provided by CSX and then reviewed and Street, amended by the City as follows: (1) CSX will donate the Okeechobee Depot to the City via Bill of Sale in "as is" condition to be used primaril as a railroad passenger station. (2) The City or Okeechobee Main Street (OKMS), as lessee, will negotiate an agreement with National Railroad Passenger Corporation (Amtrak) immediately after the execution of the Bill of Sale. (3) CSX will provide a short term license agreement to provide access to the Depot. (4) The City and OKMS will pursue renovation of the facility immediately upon execution of the Bill of Sale. (5) If at anytime Amtrak discontinues service at this location, the City agrees to either relocate the building or demolish it within ninety (90) days of discontinued service. This does not preclude the City from exhausting all avenues to satisfy CSX Transportation safety and operational concerns through negotiations in lieu of said demolition. Mrs. Maureen Burroughs of OKMS reviewed their Train Station Project Plan as follows: Receive offer sheet from CSX; Secure agreement between CSX and City to obtain station site; OKMS would offer to lease station from City for $1 fora 99 year lease; OKMS would manage tenants in West end of station; OKMS would immediately begin the creation and management of a grant to pay for planning and engineering via the Florida Preservation Grants Program due in December 2008; OKMS would manage local contractors who have agreed to assist in restoration; 136 JULY 1, 2008 - REGULAR MEETING - PAGE 4 OF 8 IX. UNFINISHED BUSINESS CONTINUED. A. Discussion pertaining to the Train Depot continued. X. NEW BUSINESS. OKMS would develop fundraisers to assist in restoration as well as investigate private funding facilities; Secure grants from Amtrak and the Federal Railroad Administration to assist in restoration of station; Complete application to place station on National Historical Preservation Record; OKMS would seek national chain to develop a retail operation in station. Mrs. Burroughs added they have received a lot of support from the community to assist with the restoration of the depot. Council Member Watford moved to approve the Letter of Intent as presented with amendments denoted previously to assume ownership of the train depot and to authorize the Mayor to execute; seconded by Council Member Markham. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. A. Consider Alley Closing Application No. 90, by NEMEC, LLC, North Alley Closing Application No. 90 was submitted by Attorney Tom Conely, on behalf of the property owner, NEMEC, to South alleyway between Lots 7 through 9 and 10 through 12 of LLC, to close the alley running North to South between Lots 7 to 9 and 10 to 12 of Block 164, City of Okeechobee. Block 164, City of Okeechobee - City Clerk (Exhibit 2). This request is to complete sale of adjoining lots and alley to the OUA pursuant to an existing contract. None of the utility companies require any type of easement. City Engineer objects to the alley closing unless the developer offers some form of mitigation in return. Council Member Markham noted for the record that he would be abstaining from the vote as he is a representative for the property owner. He then proceeded to explain that the East to West alleyway is already closed and the North to South alleyway is shown to be closed on the County Official Records. After thorough research, the City Clerk's office and the County Property Appraiser has no record of the alley being closed. This process is a formality to have all records compatible. Council Member Watford moved to accept Alley Closing Application No. 90, submitted by NEMEC, LLC, to close the North to South alleyway between Lots 7 through 9 and 10 through 12 of Block 164, City of Okeechobee and instruct the City Attorney to draft the appropriate ordinance and present it for first reading at the August 5, 2008 meeting; seconded hy Council Member L. Williams. JULY 1, 2008 - REGULAR MEETING - PAGE 5 OF 8 137 1 X. NEW BUSINESS CONTINUED. A. Consider Alley Closing Application No. 90, by NEMEC, LLC, continued. B. Presentation given by Mike Faulkner, Director of Okeechobee Emergency Management. C. Motion to designate a voting delegate for the Florida League of Cities Conference - City Administrator (Exhibit 3). D. Motion to approve the 2008 - 2009 Tentative Budget Preparation and Millage Calendar - City Administrator (Exhibit 4). VOTE KIRK - YEA MARKHAM - ABSTAINED* WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. Council Member Watford asked where we stand on revising alley closing fees and issuing a moratorium on alley closings? Administrator Whitehall answered that he will have a sample policy at the next City Council meeting_. Mr. Mike Faulkner, Director of Okeechobee Emergency Management addressed the Council and distributed a manual "Index of Family Emergency Documents" which helps families and individuals prepare for emergency situations. The State of Florida has implemented new language for those who have been effected by emergency situations being they are no longer victims, but now considered survivors. He explained that it is important to educate the public on emergency procedures, and as their governing body they are looked upon for support. His intentions are to educate the public and governing bodies with training sessions and having the necessary tools accessible. He mentioned that the month of July has a three day training scheduled "Threat and Risk Assessment Training" for July 81h through 101h, instructed by Department of Homeland Security at no charge. The next training session will be "How to Integrate Senior Elected Officials and Emergency Management," a six hour course. There is no date set at this time, but will keep City Council notified. There was no official action necessary for this item. The Mayor and Council thanked Director Faulkner for the information. Council Member Markham moved to appoint Administrator Whitehall as the voting delegate for the City for the Florida League of Cities August 2008 Conference; seconded by Council Member Watford. KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. Council Member Watford moved to approve the 2008-2009 Tentative Budget Preparation Calendar; seconded by Council Member Markham. The proposed dates are First Budget Workshop, August 19, 2008 at 5:01 p.m. Second Budget Workshop is September.2, 2008 at 5:01 p.m. should it be needed. First Budget Public Hearing is September 16, 2008 at 5:01 p.m. Final Public Hearing is September 30, 2008 at 5:01 p.m. 1 3 8 JuLY 1, 2008 - REGULAR MEETING - PAGE 6 OF 8 X. NEW BUSINESS CONTINUED. D. Motion to approve the 2008 - 2009 Tentative Budget Preparation VOTE and Millage Calendar continued. 11 KIRK -YEA MARKHAM-YEA WATFORD-YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. Mrs. India Riedel, Account Supervisor, distributed the Certification of Taxable Value Chart and the Maximum Millage Levy Calculation Chart. The Property Appraiser's Office has requested a 15 day extension, therefore these figures are not set in stone. She thoroughly reviewed the calculations to illustrate this years taxable value of $329,970,000.00. Current year new taxable value of $10,890,946.00. Current year adjustable taxable value of $319,079,054.00. Information for maximum millage calculation of $357,345,623.00. Prior years final gross taxable value of $357,345,623.00. Current year roll -back rate (or millage rate) is 7.1292. Current year proposed operating millage rate 7,4251. The maximum millage rate is 8.1676 in which the City would have to pay for public notices to the citizens and a "Super Majority" two-thirds vote of the Council is required. Last years millage rate was 6.5010. Council Member Watford moved to set theproposed 2008.2009 Fiscal Year millage rate at 7.4251: seconded by Council Member Markham. VOTE KIRK - YEA MARKHAM - YEA WATFORD -YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. E. Presentation of the 2007 Financial Statements - Hoyman & Dobson. Mrs. Deborah Bradley -Good, Auditor Director, of Hoyman, Dobson and Company, P. A., presented and distributed copies of the results for the 2006/2007 Fiscal Year audit. The following are highlights of financial activity for the year ended September 30, 2007: The City's total assets exceeded its liabilities by $17,252,153.00, and the City's total revenues were $8,025,159.00 compared to total expenses of $5,674,546.00 which resulted in a $2,350,613.00 increase in net assets. Mrs. Bradley -Good briefly reviewed: General Funds, 9,598,296.00 this year, $8,517,949.00 last year; Liabilities, $251,593 this year, $489,505.00 last year; Total governmental funds liabilities and fund balance, $9,994,482.00 this year, $8,025,671.00 last year, increase of $1,968,811.00 which is restricted and unrestricted funds, this is a healthy position. Revenues, $6,807,102.00 this year, last year $6,496,717,00, $310,385.00 increase due to property value and growth; Expenditures, $6,399,800.00 this year, $6,106,407.00 last year, increased $293,393.00; Proceeds from sale of capital assets, includes land sold and vehicles that were sold and entered into a new lease. 1 .IDLY 1, 2008 - REGULAR MEETING - PAGE 7 OF 8 139 �I AGENDA;; COUNCIL ACTION - DISGUSS[ON = VOTE y„ X. NEW BUSINESS CONTINUED. E. Presentation of the 2007 Financial Statements continued. F. Discussion regarding the City's health insurance - Scott Harris, BCBS. She then reviewed the State Board of Administration (SBA) Local Government Surplus Funds Trust Fund Investment Pool is made up of two pools, Pool A is made up of all money market appropriate assets, which is approximately $12 billion or 86 percent of Pool assets. Pool B consists of assets that either defaulted on a payment, paid more slowly than expected, and/or had any significant credit and liquidity risk, which was approximately $2 billion or 14 percent of Pool assets. Currently, Pool A participants may withdraw 15 percent of their balance or $2 million, whichever is greater without penalty. Pool B participants are prohibited from withdrawing any amount from the pool and a formal withdrawal policy has not yet been developed. Property Taxation - Amendment 1 becomes effective on October 1, 2008 with the exception of the ten percent assessment cap on non -homestead property which becomes effective on January 1, 2009. Based on information from the Okeechobee Property Appraiser's Office the estimated annual loss of property tax revenues for the City of Okeechobee is approximately $159,339.00. Federal Awards reported no deficiency. Financial Management, Accounting Procedures, and Internal Controls; there is one recommendation, that the City follow its travel policy and require an appropriate level of review and approval for all travel expenditures, including travel reimbursement requests. The policy should be applied consistently for all City employees. The City's audit was found in accordance with Florida Statutes. Mrs. Bradley -Good commended Mrs. Riedel on a job well done. Mayor Kirk remarked that it was a good audit. Mr. Scott Harris of Group Insurance Solutions, Inc. presented options comparable to the current insurance policy offered by BC/BS which is requesting a 43 percent increase in rates. The companies who offered bids were: Aetna, United and Cigna. Mrs. Riedel and Mr. Harris researched these companies to mirror the current coverage, as close as possible. Options are to continue with BC/BS or change to Aetna, which offers a 8.8 percent decrease in rates. After a lengthy discussion, the concerns of Council were the transition from BC/BS to Aetna. The change needs to be a smooth transition and ready for use effective August 1, 2008. Another concern was the network of doctors is not the same as BC/BS. Mr. Harris stated that the network is growing and they compared the doctors the employees are using to date and there are only a few not in the network. There will be meetings to review the transition with employees and answer their questions. Council MemberWatford moved to award the Health Insurance Bid to Aetna for one year; seconded by Council Member L. Williams. 140 JULY 1, 2008 - REGULAR MEETING - PAGE 8 OF 8 X. NEW BUSINESS CONTINUED. F. Discussion regarding the City's health insurance continued. ITEM ADDED TO AGENDA: G. Commerce Park Lake Project Change Order - City Administrator. XI. 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 purpo of backup for official records of the Clerk. James E. Kirk, Mayor ATTEST: 4Laneamiotea, c-it CMC, City Clerk VOTE KIRK - YEA (HARD - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. Administrator Whitehall requested approval of a Deductive Change Order and authorization to make the final payment to Guettler Brothers Construction for the Commerce Park Lakes Project. The change order is from sixty-eight thousand, two hundred dollars ($68,200.00) to sixty-eight thousand, seventy dollars ($68,070.00), a decrease of one hundred thirty dollars ($130.00). Council Member Watford moved to approve the Deductive Change Order and authorize the final payment in the amount of s'Dcty-eight thousand, seventy dollars ($68,070 00), to the Guettler Brothers Construction forthe Commerce Park Lakes Proiect; seconded by Council Member Markham. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - ABSENT L. WILLIAMS - YEA MOTION CARRIED. THERE BEING NO FURTHER ITEMS ON THE AGENDA, MAYOR KIRKADJOURNED THE MEETING AT 7:55 P.M. The next regularly scheduled meeting is August 5, 2008, 6:00 p.m. *Council Member Markham's Form 8B Memorandum of Voting Conflict for Municipal Public Officers was completed and filed in the Office of the City Clerk. AFFIDAVIT OF PUBLISHER OKEECHOBEE TIMES 106 S.E. Sth St., Okeechobee, FL 34974 (863) 763-7283 Published Weekly STATE OF FLORIDA COUNTY OF OKEECHOBEE: Before the undersigned authority personally appeared James A. Hughes, Jr., who on oath says that he is publisher of the Okeechobee Times, a newspaper published weekly at Okeechobee in Okeechobee, Florida: that the attached copy of advertisement, being a Notice of City Council Meeting PO #013819 in the matter of City of Okeechobee City of Okeechobee 55 SE Third Avenue Okeechobee, FL 34974-2932 In the Court, was published in said newspaper in the issues of 06/26/2008 Affiant further says that the said Okeechobee Times is a newspaper published at Okeechobee, in said Okeechobee County, Florida, and that said newspaper has heretofore been continuously published in said Okeechobee, Florida as a daily, weekly, or bi-weekly 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 further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. IamesA. Hughes, Jr., (PublishO) fU Sworn to and subscribed before me this day of LL4,�A A.D. 2008 �Lp Notary vubiic NOTARY PUBLIC -STATE OF FLORIDA Rosealee A. Brennan Commission # DD766393 Expires: JUNE 25, 2012 B(1SDED THRIJ ATIJALNTIC BONDLNG CO., INC. CITY COUNCILAMETTNG NOTICE NOTICE IS HEREBY GIVEN that the City Council ofthe City of Okeechobee will meet in Regular Session on Tuesday, July 1, 2008, ,6:00 p.m. at 6:00 p.m. at City. Hall, 55. SE 3rd Ave, Rm 200, Okeechobee, Florida The public is invited and encouraged to attend. A copy of the agenda will be available on our website at www.cityofokeechobee.com, or contact City Administration at (863) 763-3372 x 212. PLEASE TAKE NOTICE AND BE ADVISED that if any person desires toappeal any decision made by the City Council with re- speet to any matter considered at this meeting, such ivt. steel person will need a record of the . proceedings, and for such purpose'may need -to enema a verbatim record of .the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be bagel. City Chak media are used for the sole purpose ofback-upfor the clerk 's01$ce.- In accordance with the Americans with Disabilities Act (ADA) and Florida Statute 286.26, persons with disabilities needing special accommodation to participate in this proceed_ ing should contact Lane Gamiotea, no later than two (2) working days prior to the proceeding at 863-763-3372 x 214; ifyou are hearing or voice impaired, call TDD 1-800-955-Mo (voice) or 1-800-955-8771 (Try). by: James E. Kirk, Mayor Lane Gamiotea, CMC, City Clerk publish: 06262008 Okeechobee Times CITY OF OKEECHOBEE - JULY 1, 2008. REGU R CITY COUNCIL MEETING HANDWRITTEN MINUTES BY I. CALL TO ORDER -Mayor: July 1, 2008 City Council Regular Meeting, p.m. II. OPENING CEREMONIES: Invocation given by R bundant Blessings Church; Pledge of Allegiance led by Mayor. III. MAYOR, COUNCIL MEMBERS, AND STAFF ATTENDANCE - City Clerk. PRESENT Mayor James E. Kirk Council Member Lowry Markham Council Member Dowling R. Watford, Jr. Council Member Clayton Williams Council Member Lydia Jean Williams City Administrator Brian Whitehall City Attorney John R. Cook City Clerk Lane Gamiotea Deputy Clerk Melisa Eddings Police Chief Denny Davis Fire Chief Herb Smith [Public Works Director Donnie Robertson 1edt) iQ O4 i r IV. PROCLAMATIONS AND PRESENTATIONS. A. Present Cleveland mb with a Thirty -Five -Year Service Award. Absent (Clerks conference) or V. MINUTES - City Clerk. A. Council Member < Q moved to dispense with the read in d ap r ve the Summary of Council Action for the June 3, 2008 Regular Meeting; seconded by V)o� c VOTE Fe LIAW KIRK •� M�JGIY I ABSTAINED MARKHAM WATFORD C. WILLIAMS L. WILLIAMS RRIED DENIED. Page 1 of 8 VI. WARRANT REGISTER - City Administrator. Council Member oved to approve the May 2008 Warrant Register in the amounts: General Fund, three hundred fort ight thousand, nine hundred one dollars and ninety-seven cents ($348,901.97); Capitol Improvements Projects - Vehicle Fund, eighteen thousand dollars ($18,000.00); Public Facility Improvement Fund, thirteen thousand eight hundred eleven and ninety-nine cents ($13,811.99); Capitol t Improvements Projects Fund, four thousand three hundred forty dollars ($4,340.00); CommunityDevelopment opment i Bloc Grant F nd, one thousand eight hundred eighty-two dollars ($1,882.00); seconded by Council Member I �-� There was no discussion on this item. VOTE ►vim KIwv KIRK � no.7Gw Atis I AINED MARKHAM WATFORD C. WILLIAMS L. WILLIAMS �IEDDENIED. VII. AGENDA - Mayor. A. Requests for the addition, deferral or withdrawal of items on today's agenda. C4 pa4e_ VIII. OPEN PUBLIC HEARING FOR ORDINANCE ADOPTION - Mayor. A. 1. a) Council Member moved to read by title only, proposed Ordinance No. 1024, Alley Closing Applicatio No. 89, submitted by Brad Goodbread, closing North to South alleyway between Lots 1 throug 3 n 7 hrough 9 of Block 46, First Addition to South Okeechobee; seconded by Council Member (Exhibit 1). b) Vote on motion to read by title only. VOTE VPA KIRK - �+ r►D.7Civ 1 ABSTAINED MARKHAM WATFORD C. WILLIAMS L. WILLIAMS------------------ (CARRJIEDDENIED. c) City Attorney to read proposed Ordinance No. 1024 by title only. "AN ORDINANCE CLOSING, VACATING AND ABANDONING THE ALLEY OR ALLEYWAYAS DESCRIBED HEREIN, WITHIN BLOCK46, F/RSTADD/T/ONTOSOUTH OKEECHOBEESUBDIV/SION, AS RECORDED INPLA T BOOK 1, PAGE 17 OF THE PUBLIC RECORDS FOR OKEECHOBEE COUNTY, FLORIDA; AND DIRECTING THE CITY CLERK TO RECORD THE ORDINANCE IN THE PUBLIC RECORDS OF THE CLERK OF THE CIRCUIT COURT /N AND FOR OKEECHOBEE COUNTY, FLORIDA; PROVIDING FOR AN EFFECTIVE DATE." 2. a) Council Me b1 moved; to adopt Ordinance No. 1024; seconded by Council Member Page 2 of 8 bj Public comments and discussion. Alley Closing Application No. 89 was submitted by Brad Goodbread, on behalf of property owners, George A. Goodbread and GAGBEE, Inc. The purpose of the ordinance is to close the rest of the North to South alleyway between Lots 1 through 3 and 7 through 9 of Block 46, First Addition to South Okeechobee. They closed the South portion of the alleyway in February 6, 2007 and are requesting to close the rest of the alleyway as they are now the property owners. The proposed use for the property is for commercial development. No easements are being requested by the utility companies. There were 24 certified letters mailed to surrounding property owners within a 600-foot radius with no response to date. 0 Vote on motion to read by title only. VOTE YEA NAY ABSENT KIRK MARKHAM WATFORD C. WILLIAMS L. WILLIAMS DENIED. CLOSE PUBLIC HEARING AT la P.M. Page 3 of 8 ABSTAINED IX. UNFINISHED BUSINESS. A. Discussion pertaining to the Train Depot - Council Member Watford. W 0Z Uj/ 64 r L "I 4 04/ 7`7 Page 4 of 8 IL4 P97 �7-y) X. NEW BUSINESS. A.1. a) Council Member moved to accept Alley Closing Application No. 90, by NEMEC, LLC, North to Sout `alleyway between Lots 7 through 9 and 10 through 12 of Block 164, City of Okeechobee and instructed the City Attorney to draft the appropriate ordinan nd present it for first reading at the August 5, 2008 meeting; seconded by Council Member z� "`'L�1,� a r fS Vote on motion. VOTE YEA NAY ABSENT KIRK MARKHAM WATFORD r, i C. WILLIAMS t L. WILLIAMS CARRIED / ENIED. Page 5 of 8 ABSTAINED C. B. Presentation given by Mike Faulkner, Director of Okeechobee Emergency Management C ,k. -; Juk Q� L4Lf_ V't_ /2A J�" Motion to designate a voting delegate for the Florida League of Cities Conference - City Administrator (Exhibit 3). �TJth�e.Q . Page 6 of 8 66t- D. Motion to approve the 2008 - 2009 Tentative Budget Preparation and Wage Calendar - City Administrator (Exhibit 4). 1 1- tkj�'4LT" / W-2 -- �z�� E. Presentation of the 2007 Financial Statements - Hoyman & Dobson. a.. LJ4 1 9 F. Discussion regarding the City's health insurance - Scott Harris, BCBS. SZ �o r ILA— _ADJDUAN-MEETIhLG. _ 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_Pfoceedings, and for.such pLrpnsemay new in 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 are for the sole purpose of backup for official records of the Clerk. _ Page 8 of -S _ 91� Luk Rd, cdMi a --a �� �. r J Z IL4i Aok JC ZILe ,� CITY OF OKEECHOBEE - JULY 1 2008 - REGULAR CITY COUNCIL MEETING HANDWRITTEN MINUTES BY ctP I. CALL TO ORDER - Mayor: July 1, 2008 City Council Regular Meeting, �� p.m. II. OPENING CEREMONIES: Invocation given by Reverend John Hodge of Abundant Blessings Church; Pledge of Allegiance led by Mayor. III. MAYOR, COUNCIL MEMBERS, AND STAFF ATTENDANCE - City Clerk. oQMMM"r ABSENT Mayor James E. Kirk Council Member Lowry Markham Council Member Dowling R. Watford, Jr. Council Member Clayton Williams Council Member Lydia Jean Williams City Administrator Brian Whitehall City Attorney John R. Cook City Clerk Lane Gamiotea Absent (Clerks conference) Deputy Clerk Melisa Eddings Police Chief Denny Davis c� jai Fire Chief Herb Smith Public Works Director Donnie Robertson Cknarce U rcdor ` - i C� f' ► ' I PROCLAMATIONS AND PRESENTATIONS. A. Present Cleveland Lamb with a Thirty -Five -Year Service Award. V. MINUTES - City Clerk. A. Council Member moved to dispense with the reading and approve the Summary of Council Action for the June 3, 2008 Regular Meeting; seconded by ic.han-m VOTE YEA NAY ABSENT ABSTAINED KIRK MARKHAM WATFORD C. WILLIAMS �- L.,WILLIAMS tARRIE /DENIED. Page 1 of 8 VI. WARRANT REGISTER - City Administrator. Council Member moved to approve the May 2008 Warrant Register in the amounts: General Fund, three hundred forty-eight thousand, nine hundred one dollars and ninety-seven cents ($348,901.97); Capitol Improvements Projects - Vehicle Fund, eighteen thousand dollars ($18,000.00); Public Facility Improvement Fund, thirteen thousand eight hundred eleven and ninety-nine cents ($13,811.99); Capitol Improvements Projects Fund, fourthousand three hundred forty dollars ($4,340.00); Community Development Block Grant f und, one thousand eight hundred eighty-two dollars ($1,882.00); seconded by Council Member �. There was no discussion on this item. VOTE YEA NAY ABSENT ABSTAINED ENDA - Mayor. A. Requests for the addition, deferral or withdrawal of items on today's agenda. Vill. OPEN PUBLIC HEARI F VO RDI�VANCE ADOPTION -Mayor. Y C1I A. 1. a) Council Member Y moved to read by title only, proposed Ordinance No. 1024, Alley Closing Application N . 89, submitted by Brad Goodbread, closing North to South alleyway between Lots 1 throu 13 tnd 7 thr ugh 9 of Block 46, First Addition to South Okeechobee; seconded by Council Membe ( ram`. (Exhibit 1). b) Vote on motion to read by title only. VOTE YEA NAY ABSENT ABSTAINED c) City Attorney to read proposed Ordinance No. 1024 by title only. "AN ORDINANCE CLOSING, VACATING AND ABANDONING THE ALLEY OR ALLEYWAYAS DESCRIBED HEREIN, WITHIN BLOCK46, FIRSTADDITION TO SOUTH OKEECHOBEE SUBDIVISION, AS RECORDED INPLAT BOOK 1, PAGE 17 OF THE PUBLIC RECORDS FOR OKEECHOBEE COUNTY, FLORIDA; AND DIRECTING THE CITY CLERK TO RECORD THE ORDINANCE IN THE PUBLIC RECORDS OF THE CLERK OF THE CIRCUIT COURT IN AND FOR OKEECHOBEE COUNTY, FLORIDA; PROVIDING FOR AN EFFECTIVE DATE." 2. a) Council Memberkklh moved; to adopt Ordinance No. 1024; seconded by Council Member S Page 2 of 8 b) Public comments and discussion. Alley Closing Application No. 89 was submitted by Brad Goodbread, on behalf of property owners, George A. Goodbread and GAGBEE, Inc. The purpose of the ordinance is to close the rest of the North to South alleyway between Lots 1 through 3 and 7 through 9 of Block 46, First Addition to South Okeechobee. They closed the South portion of the alleyway in February 6, 2007 and are requesting to close the rest of the alleyway as they are now the property owners. The proposed use for the property is for commercial development. No easements are being requested by the utility companies. There were 24 certified letters mailed to surrounding property owners within a 600-foot radius with no response to date. c) Vote on motion to read by title only. VOTE YEA NAY ABSENT ABSTAINED KIRK MARKHAM WATFORD C. WILLIAMS L. WILLIAMS CARRIED / DENIED. CLOSE PUBLIC HEARING AT P.M. Page 3 of 8 IX. UNFINISHED BUSINESS. A. Discussion pertaining to the Train Depot - Council Member Watford. 0- kd-Q-C 4\JA-W 7f�W S 4,qC6 Aj t-( 6� -5 S CKS UuG-n� S�10(� Irld t C0.�fz�� CCC)b-fVCd GbUlct 6"�. wcw+ +f-) (�(u wJA 6�,s, LS 04 rw� Fac-'s 34CAu-) P-C-Lu�) arp� -van owta t +CA Wtt�& 00 tt UJ% e:TL)�IdUIL, repo 064._4 \ n � man�hS .scl, -mil clcu,�o I�'La L,4 mar n `wn � (j�& (va (Ojoors) �) rn tc�h , 8,g `f�a� il�Fn�C look. rF oUe �, llnrhrulc d�fje.�pvo�,a"��e��zurfP'�r�r'�r :�1 v� plc�� tif� ca„ Yo f�' S�as'fig Crh3tm w�f �a do �'undroiaeae> �99a S�yn�, -cn< mGdE r1 in re�sGo , �eTl-Gg��cucr'l ilR�/s oions� -1Z J<m>CKS c� Zu Pr �bsJ ifi �i QcL�' Ptca(CeL'61 qz6a' -, Ogujc:�� o,&td clalp� �fS� ojln(dq, hav) fl nuds -�O Wrz)0-6- lej4� Civt�. �%Oz�7 C�i�(c� �al�,ll�r lrC�aldt� Ge �pOmeX��..� uf2 fa�lcb - Cu �F-"`1� tz�c2aCL.�. MA4&17) cujef�«,�eo p,��cfrd'a., l�tY,C� 6�f �rc�esY�s �,me �a � Y11nac� case lzdk �` yl'Irke sl�cc �Fh �uCc� e�+n �v� ��P/Jr 11.QD�J tc_7l,Q.Q � D�e/I Cafil maku 'A (tit,� al-,%V�O(A- �D57-Cc �LY L��ndi�tf. �5'�C w7Tiu✓ndv�' ` Sf'G,�cJ �ld U�c G✓a1 damsI � v7 f � arc tf Low 4 4 C" /tpor`��a` not Ct)Cvlt-g CX <5 6re�� G���C -7L La�s X. NEW BUSINESS. I A.1. a) Council Member moved to accept Alley Closing Application No. 90, by NEMEC, LLC, North to South alle ay between Lots 7 through 9 and 10 through 12 of Block 164, City of Okeechobee and instructed the City Attorney to draft the appropriate o di ce a ,present it for first reading at the August 5, 2008 meeting; seconded by Council Membe 1A1 C IDS/ OM� recorc(- .Sv d dosc C�� r 'P GCr tLVO Qh OCXA ai� ICJ Vote on motion. VOTE YEA NAv AMOCILIT .DtTAllkl .. KIRK MARKHAM --WATFORD C. WILLIAMS L. WILLIAMS CARRIIED / DENIED. �f x, Page 5 of 8 B. Presentation given by Mike Faulkner, Director of Okeechobee Emi: Management 6&'(�O/�j a6- Ptl" - Awalzty "-4kC�,t(T J� 4bug- sco"'14 a�t '1� t C /l� %rn� jo re- Pet- eapte. I n i sel,-esAe�-s os S�A� I VC f3 V ) 5 5e (r\, lAdjvldck-R� Q9 ZA4t dl)L� att Paokick') y�roUr�+e � U) 0 CO Zpv.e.� - 6�77 12kz4 pref at� zVS pi'e� )CCt'S 40 C - I- 41y"gs tw- CAW. 61 A/7 &hjfs r% RA^+I^n +^ A—; - 4. &:-- -J-1---.- I- -.. (Exhibit 3). U%wIUVQL%( IWI LI 1p i IVI JUGL L_VCL UV m U-,es tjonTerEnceAuITYAaMinistrator Abscnf m()J khajl-, C W I �f n', e-8 MC)Vcj .. v , , '�pwy t C-YI s�' —�0rm//? t flka ff shl( 3(!rC('V ' slat �-V 'u � ge 8�� re (40 Y-) ��a - eRM �, l0qQ c ('01 CV3 4cra ? � -A cack, Y) I az-alctl�l - O'It-1 V-tt�,X� endkcc, �-Q@� c//as(�r�an- S�ce i'��d>ie�(s kc¢.�e (o 1-11'ryc se C( D. Motion to approve the 2008 - 2009 Tentative Budget Preparation and Millage Calendar - Administrator (Exhibit 4). - ar City Q � ncv E. Presentation of the 2007 Financial Statements - Hoyman & Dobson. 1-5 F(/, S. �c&�. Page 7 of 8 waa QJ�AS(s ,/)°70/- - - D6 al, bM4,,,��O Atin or �Ins, on )v'�_ P 00cr- ku� . . F. Discussion regarding the City's health insurance - Scott Harris, BCBS. C17 Gt(e� Aj C UP, IT Cc d do C�r n off, 1IL't A-Z 4 rrlres 2 XI. ADJOURN MEETING. 53 P.M. 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 are for the (� sole purpose of backup for official records of the Clerk. Page 8 of 8 CITY OF OKEECHOBEE July 11 2008 REGULAR CITY COUNCIL MEETING OFFICIAL AGENDA CALL TO ORDER - Mayor: July 1, 2008, City Council Regular Meeting, 6:00 p.m. OPENING CEREMONIES: Invocation given by Rev. John Hodge, Abundant Blessings Church; Pledge of Allegiance led by Mayor. MAYOR, COUNCIL MEMBERS, AND STAFF ATTENDANCE - City Clerk. Mayor James E. Kirk Council Member Lowry Markham Council Member Dowling R. Watford, Jr. Council Member Clayton Williams Council Member Lydia Jean Williams City Administrator Brian Whitehall City Attorney John R. Cook City Clerk Lane Gamiotea Deputy Clerk Melisa Eddings Police Chief Denny Davis Fire Chief Herb Smith Public Works Director Donnie Robertson IV. PROCLAMATIONS AND PRESENTATIONS - Mayor. A. Present Cleveland Lamb with a Thirty -Five Year Service Award. PAGE 10F 3 V. VI. 1. 2008 PAGE 2 OF 3 MINUTES - City Clerk. A. Motion to dispense with the reading and approve the Summary of Council Action for the June 3, 2008 City Council Regular Meeting. WARRANT REGISTER - City Administrator. A. Motion to approve the May 2008 Warrant Register. General Fund $348,901.97 Capitol Projects - Vehicle $ 18,000.00 Public Facilities Fund $ 13,811.99 Capitol Projects - Improvements $ 4,340.00 CDBG Fund $ 1,882.00 VII. AGENDA - Mayor. A. Requests for the addition, deferral or withdrawal of items on today's agenda. Vill. OPEN PUBLIC HEARING FOR ORDINANCE ADOPTION - Mayor. A.1.a) Motion to read by title only proposed Ordinance No.1024, Alley Closing Application No. 89, submitted by Brad Goodbread, closing North to South alleyway between Lots 1 through 3 and 7 through 9 of Block 46, First Addition to South Okeechobee - City Attorney (Exhibit 1). b) Vote on motion to read by title only. c) City Attorney to read proposed Ordinance No.1024 by title only. 2.a) Motion to adopt Ordinance No.1024. b) Public discussion and comments. c) Vote on motion. CLOSE PUBLIC HEARING. JuLY 1, 2008 PAGE 3 OF 3 IX. UNFINISHED BUSINESS. B. Discussion pertaining to the Train Depot - City Administrator, Main Street. X. NEW BUSINESS. A. Consider Alley Closing Application No. 90, by NEMEC, LLC, North to South alleyway between Lots 7 through 9 and 10 through 12 of Block 164, City of Okeechobee - City Clerk (Exhibit 2). B. Presentation given by Mike Faulkner, Director of Okeechobee Emergency Management. C. Motion to designate a voting delegate for the Florida League of Cities Confero ;0e - City Administrator (Exhibit 3). D. Motion to approve the 2008 - 2009 Tentative Budget Preparation and Millage Calendar - City Administrator (Exhibit 4). E. Presentation of the 2007 Financial Statements - Hoyman & Dobson. F. Discussion regarding the City's health insurance - Scott Harris, BCBS. XI. 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 are for the sole purpose of backup for official records of the Clerk. JUNE 3RD - f READ - EXHIBIT NO. JULY r - FINAL - EXHIBIT NO. � ORDINANCE NO. 1024 AN ORDINANCE CLOSING, VACATING AND ABANDONING THE ALLEY OR ALLEYWAY AS DESCRIBED HEREIN, WITHIN BLOCK 46, FIRST ADDITION TO SOUTH OKEECHOBEE SUBDIVISION, AS RECORDED IN PLAT BOOK 1, PAGE 17 OF THE PUBLIC RECORDS FOR OKEECHOBEE COUNTY, FLORIDA; AND DIRECTING THE CITY CLERK TO RECORD THE ORDINANCE IN THE PUBLIC RECORDS OF THE CLERK OF THE CIRCUIT COURT IN AND FOR OKEECHOBEE COUNTY, FLORIDA; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City has received an Alley Closing Application (No. 89) from Brad Goodbread, on behalf of the property owner(s), George A. Goodbread and GAGBEE, Inc., for the closing of a certain alleyway as described in this ordinance; and WHEREAS, a review of such application reveals that it is in the best interest of the citizens of the City of Okeechobee as a whole to grant said application; and WHEREAS, the granting of the application will serve a legitimate public interest and is a proper exercise of the municipal authority of the City of Okeechobee as a discretionary function; NOW, THEREFORE, BE IT ORDAINED by the City Council for 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: Section One. The alleyway described hereafter is hereby closed, vacated and abandoned by the City of Okeechobee, Florida to -wit: The alleyway running North to South located between Lots 1 through 3 and Lots 7 through 9, of Block 46, First Addition to South Okeechobee Subdivision, according to the plat thereof as recorded in Plat Book 1, Page 17, of the public records for Okeechobee County, Florida. Section Two. The City Clerk shall cause a certified copy of the ordinance to be recorded in the public records of Okeechobee County, Florida. Section Three. This ordinance shall be set for final public hearing the 1st day of July' 2008, and shall take effect immediately upon its adoption. INTRODUCED for first reading and set for final public hearing this V day of June, 2008. ATTEST: James E. Kirk, Mayor Lane Gamiotea, CMC, City Clerk PASSED and ADOPTED on second and final public hearing this 1' day of July, 2008. ATTEST: James E. Kirk, Mayor Lane Gamiotea, CMC, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City Attorney Ordinance No.1024 - Page 1 of 1 The Okeechobee News P.O. Box 639, Okeechobee, Florida 34973 (863) 763-3134 Published Daily STATE OF FLORIDA COUNTY OF OKEECHOBEE Before the undersigned authority personally appeared Judy Kasten, who on oath says she is Publisher of the Okeechobee News, a DAILY Newspaper published at Okeechobee, in Okeechobee County, Florida; that the attached copy of advertise- ment, being a 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 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 ublished conti 1 ' -d Ok PUBLIC NOTICE CONSIDERATION OF ADOPRNG A CITY ORDINANCE PLEASE TAKE NOTICE #9 the City Council of the City of Okeechobee; Florida wifi on Tuesday, July 1, 2008 at 6:00 p.m. or as soon thereafter? hereafter ible, .at City Hall, 55 SE 3rd,Ave., Okeechobee, FL conduct. PUBLIC HEARING o%n thereafter to consider final readnp of the followi Ordinance into law; NO. 1024: AN ORDI- NANCE CLOSING, VACATING AND. ABANDONING THE ALLY OR ALLEYWAY AS DESCRIBED HEIIFJN WITHIN BLOCK 46, FIRST ADDITION TO SOUTH OKEECHO- BEE SUBDIVISION, AS RECORDED IN PLAT BOOK 1, PAGE 17 OF, THE PUBLIC RECORDS FOR OKEECHOBEE COUNTY, FLORIDA; AMID DIRECTING THE CITY CLERK TO RECORD THE ORDINANCE IN THE PUBLIC RECORDS OF THE CLERK OF THE CIRCUIT COUNT IN AND FOR,OKEECHOBEE COUNTY,- FLORIDA; PROVID- ING FORM EFFECTIVE DATE. The ordinance is regarding Alley Closing AppNcation No. 89, submitted by Bradley G. Goodbread on behalf of proparty owners George A. GooAxead and GAGBEE, Inc. The request is to close the alley runrdng North.o.South located di y between Lots 1 thmuah 3 and 7 through 9 of Block 46, First Addition to Southr Okeeclnbee Subdivision, tat Book 1, Page 17 Public Records; Okeechobee, County, Rodda. All members of the public.are encouraged to attend and pparticipate In said heady,ng The proposed Ordinance maybe Inspected io its emaety by members of the panda in the Office of the City Clerk dumW regular business tours, Mon-Fd, 8am-4:30pm, exceppt for holidays. PLEASE TAKE NOTICE AND BE ADVISED that lf any person desires to appeal any decislon,made by the City: Council wfth'respect to any matter considered, at this hearing, such ateres[ed person will need a record of. proceedings, and far such P. may need to ensure a verbatim record Dt Ne proceedings is made, which recortl inGudes the testimoiry and evidence upon•wltch the appeal is 1a be based: City.Ckuk media are far the rule purpose of . backup far ofBcWI records of ft Clerk In accordance with the Americans wdh Disabikty Act (ADA) and Florida Statutes 286.26, persons with disabilities needing special accommodation o participate in this procead g should comact Lane Camarae no later than two (2) working days pporioorr to ore proceadi at 863-763-3372 x215, 'rf hearing or voice Impaired, rail TDD 1-500-955 8770 voice or 1: 0_9�5 8771 Lane Gamiotea, CMC, C I IERK 278685 ON 6/20/08 p nuous y m sat eechobee 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 further says that she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. i � rL ?cg Sworn l rid su ribed before me this PGe, Thiboult day O`� �pRY Janetta ; `Commission # DD502010 of A.D. 20 Expires January 10, /�'�s: ix�=.. r -/�w°.�%" ✓er- �'� __ -. ('g' a,�,na+ Troy Fain rnswance me 804385-7019 'No PuK1ie, State of Florida at Large h MAY 20T" AGENVA - EXHIBIT NO. 4/ MEMORANDUM To: Mayor and Council Members From: Lane Gamiotea, City Clerk, Subject: Alley Closing No. 89 Date: May 14, 2008 Attached is a completed alley closing application submitted by Brad Goodbread on behalf of George A. Goodgread and GAGBEE, Inc., to close the alley running North to South between Lots 1-3 and 7-9 of Block 46, First Addition to South Okeechobee. The South half of this alleyway was closed last year. Mr. Goodbread has purchased the two lots and would like to close the rest of the alleyway. None of the Utility companies require any type of easement. City Engineer Bermudez objects to the alley closing, due to drainage problems on South Parrott Avenue and SW 21 s` Street. The decision before the Council would be to either deny the application, or instruct the City Attorney to draft the appropriate ordinance closing the alley and present it for first reading at the June 3, 2008 meeting. Should you have any questions please do not hesitate to contact me. Thank you. CITY OF OKEECHOBEE STREET OR ALLEY CLOSING APPLICATION (Note: if pro is in two na s by �ord�"and" both signatures are required, le: Jim and Jane Doe) clr JdA�� PUC ; / SIGNATURE OF CO -APPLICANT: i / The fore ing Instrument was acknowledged before me this %3V A,1&nL F1by //+� (date) I r' 6& rt and . who is 0 J' nown or (applicant) (co -applicant) who produced AeLA as identification and who did (did -not) take oath. . & / o Notary Public, Commission No. -b.P Ye)35%? (signature) (6�)e FILE MUM 2007010944 This instrument was prepared by: OR B K 00636 PG 1729 Return to: SHARON ROBERTSONr CLERK OF CIRCUIT COURT James M. Gann, P. A. OKEECHOBEE COUNTY r FL P. O. Box 1596 RECORDED 08/07/2007 01:00:08 PM Belle F(.33430 RECORDING FEES 10.00 DEED DOC 1050.00 reisee RECORDED BY R Parrish cation No. P9 1729'r Ups) R-2 50-OM 0080 WARRANTY DEED (STATUTORY FORM - SECTION 689.02, F.S.) �, �Oa This 11nde23i1Ire, made this N d day of Alen tx si 2007, Between EDW . SIZEMORE, SR., a single person whose post office addres� 203 S. W. 21st Avenue, Okeechobee, Florida, 34974 of the County of 01 , State of Florida, grantor', and GAGBEE, IN", Florida corporation whose post office address is 1 70 East, Okeechobee, Florida, 34972 of the County of Okeechobee tate of Florida, grantee', O W1tIIe33eth that said grantor, for on of the sum of ($10.00) Ten and no/100 Dollars, and other good and valuable considerations toYX r in hand paid by said grantee, the receipt whereof is hereby acknowledged, has granted, bargained and sold to the said grantee, and d assigns forever, the following described land, situate, lying and being in Okeechobee County, Florida, to -wit Lots 8 and 9, Block 46, FIRST ADDITION OUTH OKEECHOBEE, according to the plat thereof on file in the office of the Clerk of the Circuit Court in an eechobee County, Florida, recorded in Plat Book 1, page 17. Subject to restrictions reservations and easements of reeor es subsequent to December 31, 2006. \S \=�� and said grantor does hereby fully warrant the title to said lan defend the same against lawful claims of all persons whomsoever. "Grantor" and "grantee" are used for singular or plural, as context requires. In �tne3S Whereof, grantor has hereunto set grantor's hand and seal the day and year fast a0pvc written. d" 1. r faces n8°'�) ��"' M • �^! Printed name: EDWARD J. SIZEMORE. SR. " dL ( nd Vrjdn ) y,,, 1 _, -- Grantor. Printed name n�A 1 i 1. L)d0,D 14A 1'7^1 Printed name. STATE OF FLORIDA COUNTY OF PALM BEACH //�� The foregoing instrument was acknowledged before me this day of I" l ta61A.5T . 2007, by EDWARD J. SIZEMORE, SR.He is personally known�me or produced v�JL as identification. . w Not&y Public My commission expires: ' Linda M. Woodham = ConllMsabn # DD385441 E>�ir+es Febnury 10, 2005 . , saaw nar hk • ba..M.. Nee uaoasrtoaa Book636/Page1729 CFN#2007010944 Page 1 of 1 UZi76/2003 U2:02 FAX 1a 002/004 parcel ID Number: 3-28-37-35-0050-00460-0020 & 3-28-37-35-0060-00010-0010 Prepared by and Return to: Okeo-Tantie Tine Company, Inc. 105 N. W. 61h Street Okeechobee, Florida 34972 Warranty Deed This Indenture, Executed this January 7, 2003 A.D. Between SAMUEL D. EVERETT, JR., A married person, f0Q RCCOr D r'•':F'::':-hii;'G Cr_tU}�i7Y, FL 383431. 03 JAN 10 PH h: 27 whose address is P.O. Box 507, Okeechobee, FL 34974, hereinafter called the grantor, to GAGBEE, INC., A Florida Corporation, CLERK, F CIRCUIT COURT whose post office address is. 12575 Highway 70 Bast, Okeechobee, FL 34972, hereinafter called the grantee: (Whenever used herein the krm'grsntor• and "grantee" include all the parties to this instrument and the heirs, legal ropresa,uuvos and aulgna of indlvlduais, and the successors and asslgns of corporations) Witttesseth, that the grantor, for and in consideration of the sum of Ten Dollars, ($10,00) and other value considerations, receipt whereof is hereby acknowledged, hereby grants, bargains, sells, aliens, remises, releases, conveys and cot7ft unto the grantee, all that certain land situate in Okeechobee County, Florida, viz: Lots 2, 3 and 4, Block 46, FIRST ADDITION TO SOUTH OKEECHOBEE. according to the Plat thereof recorded in Plat Book 1, Page 17, Public Records of Okeechobee County, Florida. These lots lying in and comprising a pan of that part of the East 1/2 of Northeast 1/4 of Section 28, Township 37 South, Range 35 East, lying West of Parrott Avenue, Less the South 519.3 feet thereof. mJ7 Lots I and 2, Block 1, ROYAL OAKS ADDITION, according to the Plat thereof recorded in Plat Book 1, Page 8, Public Records of Okeechobee County, Florida. These lots lying in and comprising a pan of the South 519.3 feet of ale Southeast 1/4 of Northeast 1/4 of Section 28, Township 37 South, Range 35 East, lying West of Parrott Avenue. Grantor herein Warrants that the above property is not his homestead tinder the laws and constitution of the State of Florida. Parcel ID Number: 3-29-37-354050-00460-0020 and 3-28-37-35-0060-00010-0010 Subject to covenants, restrictions, easements of record and taxes for the current year. Together with all the tenements, ltereditaments 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 granted that the grantor is lawfully seized of said land in fee simple; 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 defend the same against the lawful claims of all persons whomsoever, and that said land is free of all encumbrances except taxes acer subsequent to December 31, 2002. In Witness Whereof, the said grantor has signed and sealed these presents the day and year first above written. L-f'4� � �t� �1 (Seal tM ML D. EVE TT, M. Idrnac P.O. Box 507, Okeechobee, FL 34974 State ofFlodda County of Okeechobee The foregoing instrument was acknowledged before me this January 7, t13, E ed a, istare personally known to me or who has produced a drivers licens idn Documentary %amps paid in tit nt Ijlo ary bl $ rint Namet Cl:l- C Iniangliae Tax pald in the atnountivy Canuntas I1enaa lag EOarbeo of $ --- ( : { f)9i13F1fDec 005 ES ,1 /� 'jJ Dx111GY I, 2005 File Number: 20914' Sharon Rol)�ttsc^t, Clerk of Circuit Court .t2�� teHD(DIH[YImYFNMNaaauCCuc Okeechobee Ce"nty, Flond:l DEEDOkeeehobcc [� ,, �jJ/% ClosenB'Choice l6lLll� ���� AL).C. 0C) 049►2.- 'UE1 020 FILED, Ff-T RECORD This Document Prepared By and Return to: �' [ (� •? [;'- ?; n l JNTY. FL.•. R. H. Barber 384 886 03 FEB -7 pH 4: 24 OKEBCB:OB813 ABSTRACT & TITLE INSIIRANCB 207 NW 2nd Street Okeechobee, FL 34972 �Ffttir JiS �-TSOid CLERK OF C;';CUIT COURT Parcel IDNumber: 3-28-37-35-0050-00460-0010 Warranty Deed This Indenture, Made this 2nd day of January , 2003 A.D.. Between DAVID M. CONLON and ROSE M. CONLON, his wife of the County of Okeechobee , State of Florida , grantors, and GEORGE GOODBREAD, a single man whose address is: 12575 Hwy 70 East, Okeechobee, FL 34972 of the County of Okeechobee , State of Florida grantee. s Witnesseth that the GRANTORS, for and inconsideration of the sum of ------------------------TEN DOLLARS ($10) ----------------------- DOLLARS, and other good and valuable consideration to GRANTORS in hand paid by GRANTEE, the receipt whereof is hereby acknowledged, have granted, bargained and sold to the said GRANTEE and GRANTEE'S heirs• successors and assigns forever, the following described land, situate, lying and being in the County of Okeechobee State of Florida to wit: Parcel #3-28-37-35-0050-00460-0010 Lots 1 and 7, Block 46, FIRST ADDITION TO SOUTH OKEECHOBEE, according �4-�to the Plat thereof recorded in Plat Book 1, Page 17, Public Records of Okeechobee County, Florida, LESS AND EXCEPT THE NORTH THREE (3) FEET THEREOF. Subject to current taxes, easements and restrictions of record. The property herein conveyed DOES NOT constitute the HOMESTEAD property of the Grantor. i ocuirrentary Stafnps paid in tl., ,rnourrt of $ 94C5 : �o Uass C Intangible Tax paid in r i,mourrt of $ — - Sharcxl Robtxfson, Ckwk of C,,., Coutyt OkuechOt>as County Florida By; t C. nata: � 7 03 and the grantors do hereby fully warrant the title to said land, and will defend the same against lawful claims of all persons whomsoever. In Witness Whereof,the grantors ve hereunto set their hands and als the day and year first a written. Signed, seale dd dr in on presence: C � Printed Name: (Seal) T3-k AV ONLON Witness F.IYA ess• 80 3rdAv ho a F1.34972 Print d e: RO E 14. O ON (Seal) Wi the P.O Address: 18 N 3rd Ave., Okeecho e, FL 34972 STATE OF Florida COUNTY OF Okeechobee The foregoing instrument was acknowledged before me this 2nd day of January , 2003 b DAVID M. CONLON and ROSE M. CONLON, his wife y who arc personally known to me or who have produced their Florida driver' B 1 iC 7e as identification. "4 TEDDY t i . /� Notary Public _State of Florida Printe N e: ;�• SM Commmisaion 1 1) 12D 94 Notary Bonded BY National Notary Aesn. My Commission Expires: Talie 5 e-6 Page 2 Authorized Signature -F PC 44AS C0, . At4a + c Slvr T)Gnnc. pck40 -Sre pLA< g6,1-5-2DF 1Z tl Typed Name & Title Phone No. Date se Authorized Signature Typed Name & Title Phone No. Date 3 / MW Auth rized Signature Typed Name & Title Phone No. Date Reauired Only For City of Okeechobee & First Addition to City of Okeechobee Subdivisions: Authorized Signature Typed Name & Title Phone No. Date Voice I Data I Intemet I Wireless I Entertainment April 14, 2008 Brad Goodbread 12575 Hwy 70E Okeechobee, FL 34972 �Je- 7 EMSARQ7 Embarq Corporation Mailstop: FLAPAA 0305 P.O. Box 165000 Altamonte Springs, FL 32716- 5000 EMBAAO.com RE: Vacation of Alley between Lots 1,2,& 3 and Lots 7, 8, & 9, BIock 46, First Addition to Okeechobee, Okeechobee County Dear Mr. Goodbread With reference to the request to vacate the referenced alley, we do not object to the vacation. If you have any questions, you can reach me at the number shown below. Sincer Iy,it A Ginny Graf Bolling MAL ESTATE NU A M II ASAl. 65TwTE TMNsk"IMS AN ANALYSIS Voice: (407) 869-1627 wireless: (321) 303-3258 Fax. (407) 009-1636 Page 3 INSTRUCTibNSi'' PUBLIC iiiiORICS -. DEPARTMENT CITY ENGINEER n Donnie Robertson, P©LICE DS17MMMENT Chief of Police Herb Smith. Fire Chief ication 0� QPp a4-4-r ad Lp—ix— D to Oscar Bermudez, City Engineer Date S =/y-06 Date /';�e y Date ADMINISTR�4TIdN .` Brian Administrator CIVIC, CITY CLERK S r r� Date Brian Administrator CIVIC, CITY CLERK S r r� Date W-M �®� mm !9mm @,M G M VVLb1o,CLY no ®�® im.ma® F Z4oB" wm .p; WM i EMIMM am Km �,Ww %=7� v ` ' m �� gm m ■� ® OMOM IKM I�I��I� �■F�1 ® I E NUS � Me ® ® ® Ko am m Dis-.rlba)W @ rn\ee4> )?j. Lori D. Bergeron High Volume Sales July 1, 2008 Mr. Brian Whitehall Administrator City of Okeechobee 55 S.E. Third Avenue Okeechobee, F1349-74-2932 Re: Donation of Okeechobee Depot Dear Brian: 301 West Bay Street Suite 800, S/C J915 Jacksonville, FL 32202 (904)633-4837 Telefax (904) 6334581 i,mri_Bergeron@CSX.com Pursuant to previous conversations concerning the preservation of the old railroad station, the following is a letter of intent to outline the conditions of our agreement: 1. CSX will donate the Okeechobee Depot to the City of Okeechobee via Bill of Sale in "as in" condition to be used RELMyri& as a railroad passenger station. 2. The City of Okeechobee or Okeechobee Main Street, as lessee, will entw into an negotiate an agreement with National Railroad Passenger Corporation (Amtrak) at time Of immediately ter the execution of the Bill of Sale. 3. CSX will provide a short term license agreement to provide access to the Depot. 4 The CitE qf Okeechobee and Okeechobee Main Street will pursue renovation of the facility immediately Won execution of the Bill of Sale. Aed and in use wMia 5. If at anytime Amtrak discontinues service at this location, the City of Okeechobee agrees to either relocate the building or demolish it within ninety (90) days of discontinued service. This does not preclude the Q& from exhausting all avenues to satisfy CSX Transportation safety and operational concerns through negotiations in lieu ofsaid demolition. Please have the duplicate copies of this letter executed by the appropriate official in the space provided below and return them to my attention in order to expedite the closing of the transaction. We appreciate your cooperation. Sincerely, Lori D. Bergeron ACKNOWLEDGED AND ACCEPTED this day of , 2 THE CITY OF OKEECHOBEE Its: ACKNOWLEDGED AND ACCEPTED This day of , 2_ CSX TRANSPORTATION, INC. LE Its: CA)mments and Set6ngslBdan WhilehaIN)esktopWdmin6tat ATrain DepoAM Ltr of Intent to sell 2008 06 30.doc Okeechobee Train Station Project Plan Receive offer sheet from CSX. Secure agreement between CSX and City to obtain station site. Main Street would offer to lease station from City for $1 for a 99 year lease. Main Street would manage tenants in west end of station. Main Street would immediately begin the creation and management of a grant to pay for planning and engineering via the Florida Preservation Grants Program due in Dec. 2008. Main Street would manage local contractors who have agreed to assist in restoration. Main Street would develop fundraisers to assist in restoration as well as investigate private funding facilities. • Secure grants from Amtrak and the Federal Railroad Administration to assist in restoration of station • Complete application to place station on National Historical Preservation Record Main Street would seek national chain to develop a retail operation in station. JULY f AGENOA - EXHIBIT NO. -1- MEMORANDUM To: Mayor and Council Members From: Lane Gamiotea, City Clerk, CIVIC Subject: Alley Closing No. 90 Date: June 18, 2008 Attached is a completed alley closing application submitted by Attorney Tom Conely, on behalf of NEMEC, LLC, to close the alley running North to South between Lots 7-9 and 10- 12 of Block 164, City of Okeechobee. The alleyway running East to West is already closed. This request is to complete sale of adjoining lots and alley to the OUA pursuant to an existing contract. None of the Utility companies require any type of easement. City Engineer Bermudez objects to the alley closing unless the developer offers some form of mitigation in return. The decision before the Council would be to either deny the application, or instruct the City Attorney to draft the appropriate ordinance closing the alley and present it for first reading at the August 5, 2008 meeting. Should you have any questions please do not hesitate to contact me. Thank you. CITY OF OKEECHOBEE STREET OR ALLEY CLOSING APPLICATION (Note: If property Is in two names by the word "and" both signatures are required, le: Jim and Jane Doe) SIGNATURE OF APPLICANT: SIGNATURE OF CO -APPLICANT: )SEA LLB oregoing strument was acknowledged before me this AfRI1_ z9 ADOg by . (date) T,D., W . &,JEL-/ E- q iivRAtfz�/Fok �IEtfEc �Lc. c ,who Is personaliy known to me or (applicant) (co -applicant) who produced as identification and who did (did not) take oath. 2,� Notary Public, Commission No. Dp 'I q / 4 (signet r ) 'fir BEM sown LAMER (Name of Notary typed, printed or stamped) GWftSFires March 8, 2012 anmenwrm,r.Mh. eoHW7M0 444 Bunker Road Suite 207 West Palm Beach, FL 33405 Phone Number: 561-686-1000 Fax Number: 561-686-1637 Cell: 561-271-8534 April 23, 2008 Tom Connley III, Esquire P.O. Drawer 1367 Okeechobee, FL 34973 RE: Vacate Alleyway in Okeechobee Fl, Blk. 164, PCN# 3-15-37-35-0010-01640-0040A To Whom It May Concern, This is to confirm that Tom Connley III, Esq. of Okeechobee Florida is hereby authorized to issue and execute any and all documents required to vacate the Alley in Blk 164, PCN# 3-15-37-35-0010-01640-0040A, City of Okeechobee, on behalf of Nemec LLC, the owner of adjoining lands. Sincerely, Deborah Nemec Tyner Manager Nemec L.L.C. • 04 E =��- 0239 THIS 1 °ISTri:;rSt;[ PREPARED B s : `� Ta enc s. l:i =. aG. s.:q::cr. ��crYrx• � .• ••. -�RyJUO[31 F.•1. A: x v C'aiS C ..:....w am�mt ►rac .a[- A^.a_.,. .. is _ at::-.. d S QIICPr,�� �= �w•"v TRDSTES' S._ DSED n'' This Indenture, Made this � 9ay of /yF-- I --- 2i02-. Between JAMES NEME" as Trustee of James Nemec Re-tt�cable Trust, as Amended (a/k/a the James Nemec Trust U/A/D 4/20187, as Amended)• whose post office address is 2001 Palm Beach Lakes Blvd., Suite 400. West Palm Beach, Florida 33409, of the County of Palm Beach, State of Florida, Grantor*, with full power and authority either to protect, conserve, and to sell, or to lease, or to encu:riber or otherwise to manage and dispose of the hereinafter described real property, and NEMEC, LLC, a Florida limited liability company, whose post office address is 2001 Palm Beach Lakes Blvd_, Suite 400, West Palm Beach. Florida, 33409, of the County of Palm Beach. State of Florida, Grantee•, W I T N E S 3 E T 11: That said Grantor, for and in consideration of the sum of Ten Dollars ($lo.0o), and other good and valuable considerations to said Grantor in hand paid by said Grantee, the receipt whereof is hereby acknowledged, does hereby grant, bargain, sell, alien, remise, release, convey and confirm to the said Grantee, and Grantee's heirs and assigns forever, the following described This transaction is exempt from docuinentary stamp tax pumuenl to Kury�nc, +�51a}� of Florida, Qgpeft_gOLPF Revenue• 713 So. 2d 1e21 (Fla. 2d DGA 19PE), as this conveyance does not transfer the b.nafidal ...ship of the within described property &_1 is not pument to a sale for taxable consideration- pie � 0240 land, situate, lying and i,eirq in Okeechobee Ccuncy, F'_o:ida. to -wit: TRACT" 1. Lots 7, 3,9.19.19. and 20, Black 200, fOWN OF 0ICFE('1IO8F.E, accordinK to the Plat thereof recorded in Plat Hook 2, Page 17. Public Records of St. Lucie Count, Flurida. a cups of said Plat being also recorded in Plat (took 1. Page 10, Public Records or O.ecdtobec County, Florida. TRAcr It. Lots,l to 12 inclusive, Block 16,L 06HECIIOBF.F., and that certain alleyn»-located bctneen Seminole Street and Okeechobee Avenue, LESS Land in Official Record Book 2Jf, Page 1211, according to the Plat thereof recorded in Plat Book C Page 5, of the Public Records of Okeechobee County. Florida_ SUBJECT TO restrictions, reservations, conditions, dedications, limitations and easements of record, and taxes for the current year and all subsequent years. TOGETHER with all and singular the tenements, hereditaments, and appurtenances belonging to or in any way appertaining to that real property, subject to all restrictions. reservations, conditions and easements of record, if any, and ad valorem taxes for the current year and all subsequent years. TO HAVE AND TO HOLD the same to the Grantees, and Grantee's heirs and assigns. 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 fully 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 2 Aj " 5 A1,76:;:0241 encumbrances, except :axes accruing subsequent to December 31, 2001. In Witness %hereof, Grantor has hereunto set Grancc:'s nand and seal the day and year first above written. Signed, sealed and delivered in ouc,rese(/C�`P/ rint Name�Nyq.JtQ r lH•F— .1AAIES N tEC, as Trus[eeL of the James mec Trust, as Amended (a/k/a the James Nemec Trust U/A/D 4/20/87, as Amended) tint Name STATE OF FLORIDA COUNTY OF PALM BEACH The foregoing instrument was acknowledged before me this It day of �<<1 2002, by JAMES NEMEC, as Trustee of the James Nemec Revocable Trust, as Amended (a/k/a the James Nemec Trust U/A/D 4/20/87, as Amended). He is personally known to me r who has produced a driver's license as identification. (NOTARY SEAL) Notary Pul5li&l Print Name: --rrk fi _f$. �,y,I-k My commission expires: N:XT \12622-3\SLTN1-1.. deed ohm ..d po A[ — -- msms.max 36976Q SHA2.CkkJ::_dY.— C[ERR OF C'r ZCii CCUB7 3 2 . IInIIIUnII�Ip�I�n�IIIdiI�plBq�ll6l�ll FILE MUr7 2008002286 OR BK 0064B PG 1882 SHARON ROBERTSONP CLERK OF CIRCUIT COURT OKEECHOBEE COUNTTP FL THIS INSTRUMENT PREPARED W. RECORDED 02/18/2003 12n13s26 PH RECDRDING FEES 27.00 Larry B. Ale tandec Jr., Esq. DEED DOC 0.70 Jones, Foster, Johnsbon & Stubbs, PA RECORDED BY R Parrish P.O. Box3475 Pss 1982 - M4G (3v9s) West Palm Beach, FL 33402-3475 PROPERTY CONTROL NO., 3-15-37-35-00i0-0164MWA WARRANTY DEED This Indenture, Made this .t j day of 200]S,� Between Dennis R. Mulberger, aMAi?1'1,t . man, whose post office address is 3665 Darby Road, New Smyrna Beach, FL 32168, and David Berndt, a 1AP.44 i e man, whose post office address is 401 N.W. 127th Avenue, #8, Plantation, FL 33325, cokdMly, grantor', and NEMEC, LLC, a Florida limited liability company, whose post office address is 444 Bunker Road, Suite 207, West Patin Beach, Florida 33406, grantee, Witnesseth, That said grantor, for and in consideration of the sum of Ten Dollars ($10.00), and other good and valuable considerations to said grantor in hand paid by said grantee, the receipt whereof is hereby acknowledged, has granted, bargained and sold to the said grantee, and grantee's heirs and assigns forever, the following described land, situate, lying and being in Okeechobee County, Florida, to -wit That certain alleyway located in Block 164 lying between Seminole Street and Okeechobee Avenue, and that certain alleyway running North and South from Seventh Street to intersect the first about described alleyway, as shown on the Plat of Okeechobee, (formerly recorded in Plat Book 2, Page 17, Public Records of St. Lucie County, Fl)rida) according to the Plat thereof as recorded in Plat Book 5, Page 5, of the Public Records Of Okeechobee County, Florida. SUBJECT TO restrictions, reservations, conditions, dedications, limitations and easements of record, and taxes for the current year and all subsequent years. Book648/Page1882 CFN#2008002286 Page 1 of 3 P�e 7 Grantors warrants that at the fine of this conveyance. the subject property Is not the Grantors' homestead within the meaning set forth In the constitution of the state of Florida, nor is It contiguous to or a part of homestead property. Dennis R. Mulberger's residence and homestead address Is 3665 Darby Road, New Smyrna Beach, FL 32168; and David Bemdt's" residence and homestead address is 401 N.W. 127th Avenue, #8, Plantation, FL 33325. 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 said grantor does hereby fully warrant the tide to said land, and will defend the same against the lawful claims of all persons whomsoever. In Witness Whereof, Grantor has hereunto set grantor's hand and seal the day - and year first above written. Signed, sealed and delivered DENNIS R. MULBER711 STATE OF V Per/d# _ COUNTY OF The fo g instrument Was acknowledged before me this � day of Vh rvar�, 200 by Dennis R. Muiberger, who is personally known to me or who hasthave produced a driver's license as Identification. (NOTARY SEAL) , Notary Public Print Name: E'kn b l.4 A -A&1 ,`7 „ My commission a fires: ,ate /aAV/aoo� Book648/Pagel 883 CFN#2008002286 Page 2 of 3 Print Name- !' � STATE OFF COUNTY OF , r - -The instrument was acknowledged before me this day of K�ut� . 214 by David Berndt, who is Personally known to me or who hasfiave produced a driver's license as idengmtion. ;(NOTARY SEAL) - rxwy a�d�dot �` aorr Notary Public�- Print Name: My commission expires: (��- OR Pie g Book648/Page1884 CFN#2008002286 Page 3 of 3 PARK STREET OFFICE SUITES, LLC 917 SOUTHWEST PARK STREET OKEECHOBEE, FLORIDA 34974 June 11, 2008 TO WHOM TT MAY CONCERN Re: North/South alley in Block 164, OKEECHOBEE, according to the plat thereof recorded in Plat Book 5, Page 5, public records of Okeechobee County, Florida, adjacent to the East line of Lots 7, 8 and 9 and the West line of Lot 10. Be advised that Park Street Office Suites, LLC, the owner of Lots 1, 2 and 3, Block 164, OKEECHOBEE, has no objection to the vacating of the above described alley by the City Council of the City of Okeechobee, Florida. Respectfully, Park Str Park Suites, LLC By: Daniel . nfinger Manager/Member PP-i e Id Prepared by and return to: Elizabeth Alexander Maxwell Attorney at Law The Law Firm of Maxwell & Maxwell, P.A. 405 NW Third Street Okeechobee, FL 34972 863-763-1119 File Number: Enfinger Will Call No.: Above This Una For Recording Quit Claim Deed 191nfiIiV11IgII1IIIBII1111lll IN FILE NUM 2007000757 OR BK 00621 PG OZ45 SHARON ROBERTSONr CLERK OF CIRCUIT COURT OKEECHOBEE COUNTYr FL RECORDED 01/16/2007 04:52:07 PM RECORDING FEES 19.50 DEED DOC 0.70 RECORDED BY R Parrish Pss 0345 - 3461 (2p9s) This Quit Claim Deed made this IIV14 day of January , 2007 between Daniel M. Bolinger and Cindy L. Enfinger, husband and wife whose post office address is 917 SW Park Street, Okeechobee, FL 34972, grantor, and Park Street Office Suites, LLC whose post office address is 1535 SW 67th Drive, Okeechobee, FL 34974, grantee: (Whenever used herein the tarns 'grantor' and 'granted' include ell the parties to this immanent and the heirs, legal representatives, and assigns of individuals, and the succcssors and assigns of corporations, trusts and trustees) Witnesseth, that said grantor, for and in consideration of the sum TEN AND N01100 DOLLARS ($10.00) and other good and valuable consideration to said grantor in hand paid by said grantee, the receipt whereof is hereby acknowledged, does hereby remise, release, and quitclaim to the said grantee, and grantee's heirs and assigns forever, all the right, title, interest, claim and demand which grantor has in and to the following described land, situate, lying and being in Okeechobee County, Florida to -wit Lots 1, 2 and 3, Block 164, OKEECHOBEE, according to the Plat thereof, recorded in Plat Book 5, Page 5, Public Records of Okeechobee County, Florida. Parcel Identification Number: 3-15-37-35-0010-01640-0010 To Have and to Hold, the same together with all and singular the appurtenances thereto belonging or in anywise appertaining, and all the estate, right, title, interest, lien, equity and claim whatsoever of grantors, either in law or equity, for the use, benefit and profit of the said grantee forever. In Witness Whereof, grantor has hereunto set grantor's hand and seal the day and year first above written. Tills INSTRUMENT WAS PREPARED FROM INFORMATION PROVIDED BY THE PARTIES MWETABILITtt OE TITLE Is NOT GUARANTEED NOR ACCURACY OF THE DESCRIPTION AS TITLE WAS NOT DtAMINED- DoubleTlme- Book621/Page345 CFN#2007000757 Page 1 of 2 Signed, sealed and delivered in our presence: Q. Name _ Witness Name: eMntnu a lQ/Afi� s Name ell-71 _I Witness Name: State of Florida County of Okeechobee ll \ ea amel M. E (S Cindy L�gcr The foregoing instrument was acknowledged before me this day of -7Y—A#�,.4r 2_ by Daniel M. Enfinger and Cindy L. Enfinger, who [ j are personally known or [XI have produced a driver's lice se as idend ca ' n. [Notary Sea]] 4`='" ElP MA.WXMI No he # # W CON111SSI0111 DD U171 D(PI S:MvchA211k0 Printed Name: Elizabeth Maxwell '�►.rP� r,erteaaa�lwera.� My Commission Expires: Quit Claim Deed - Page 2 DoubleTime. Book621 /Page346 CFN#2007000757 Page 2 of 2 °enROR 316 racE 503 `. nocittFlgr�;T.a •! - :;I_ rn;: I . I oar •_ _ __. _ i This Inarument was prepomd br • uw vrw:n yo GOLDDERO & YOVNO, P. e. •, , 3.sico M FIMPM leant., `! warranty deed ( pby osr ee ew es STATUlOAY FORM —SECTION 689.02 F.S.) Fowr L.uaeasswr.a, FT.o..p,s aaao, iQhin 31nbrntture , Mode This clot or August IS+ 90. WrImitrn FIDELCOR BUSINESS CREDIT CORPORATION, a New York corporation qualified to do business in the State of Florida, of the cooly or state al New York groom". and New York DANIEL M. ENFINGER and CINDY L. ENFINGER, his wife, T.I.N. #262-47-4176 and 265-71-0676 whosj post office address is 1535 South West 67th Drive, Okeechobee, al the Caanty al Okeechobee state of Florida . gramo•. 39it1Tr8Br11T. That said gran+.,. far and in consideronon of the sum al (g10.00) TEN AND NO/100THS------------- -------------------------------- c------------------- oollors and other good and —6.61e condderogens to said granlar in' bond paid by said grante, the receipt whereof is hereby, acknowledged. has granted. bargained and sold to the said grantee, and grantees heirs and assign le,re,er• the fa Arrq described land, situate, lying and being I. Okeechobee County, Florida. I - il: Lots 1, 2 and 3, Block 164, OKEECHOBEE, according to the Plat thereof, recorded in Plat Book 5, Page 5, of the Public Records of Okeechobee County, Florida. I SUBJECT TO: 1. Restrictionsl reservations, limitations, conditions and easements of record, if any. { 2. Taxes for the year 1990 and subsequent years. FILL' I F C', i 90 AT: 15 I r 221652 GLoi •-. i Parcel Y3-15-37.-35-0010-01640-0010 - CLERK GF Gici`- I CCUZT l and said granlar does hereby fury wononi the title to said land, and will defend the some against the lawrul claim, al all i persons whom eats , „Grantor" and "grantee" are used for sinq.lc, , or plural, as c—feel requires. J+ n 1•saittTrBa WijPTP1T[, Gronror has hereuato set gromo:+hood and seal the cloy and year fires abate wrinen. t Sin soled and delivered irsour presence: s FIDELCOR BUSINESS CREDIT CORPORATION, j�eall ew or corpora on qua T lid e o 0 ' � business 'In the State of lorida .,:,Fall I BY: '':•!Senn•. i' T P EN M. IE ER enior VTce President srnrE of NEW YORK ... COUNTY OF 1 HEREBY CERTIFY that on this cloy before me, an officer duly auoGlied to take ahnawledgme." personally appeared STEPHEN M. FRIEDBERG, Senior Vice President of FIOELCOR.BUSINESS CREDIT CORPORATION a New York corporation qualified to d business en o the hack—wcdgcd n Florida, me oar 11 +o me known to be the pcnan desc bed in and who e.ccmed the foregoing>> ♦� n r he eescused the same. (J day f August, - wiTNM my hand and official seal in the County and Stole loss alormor Ibis 9 , la 90. L7L(.C-Ce./ G - z—,Ie --.� otary Public My comm:,aon e.pires: Racy A. KAM . - ➢BruW�!'Iplup�a�u Is nt pRnywpYak II 41; o Bommtstlon EtP"II - en —+a ctav, Page 2 l�z je 13 90 G jai eer AAA e2 51�7- 37,14 DP ed Slgnatur Typed Name & Title Phone No. Date Authorized Signature 7v"/ A *OtNa4maeLk �Js Phone No. 767- 119( Typed Name & Title Phone No. Date w� .c.k-e-D C e _r s n-w -- T- T �9/2i e WEtN /0 7 0 A& /LLL �i� ofpKttc�a G_ G,e%S.etT� Co- l,e�sj�e- �G3 7L 33/S� -Ly-o 8 Typed Name & Title Phone No. Date �7 E`Xcc✓ij✓�. Typed Name & Title Phone No. Date 1 Memorandum To: Lane Gamiotea, City Clerk a From: Oscar Bermudez, Engineer q�yl Date: June 16, 2008 Re: Alley - Closing application from Nemec, LLC, by Tom Coneiy Attorney. We keep are ignoring the critical drainage problems on City of Okeechobee, for that reason the Engineering Office will recommend not approving the request for the Alley Closing unless the developer offers some form of mitigation in return. IIE M � 1 III CIE 6543' 0 Index of Family Emergency Documents Tab 1 Tab 2 Tab 3 Tab 4 Tab 5 Effective Date: Annual Review Due: SAnnual Review Due: Annual Review Due: Annual Review Due: Annual Review Due: Remember to: 40 Family Disaster Plan Disaster Calendar Copy of Will / Power of Attorney Insurance Documents Other Important Documents Make sure your family knows the plan! Make sure your family knows where this folder is stored. Copy these documents and store them with a trusted source well away from this area, outside the area of disaster. Take this folder with you during an emergency. Test your plan every few months to be sure that it still works! • How to Prepare for any Disaster Your easy step-by-step preparedness guide www. areyouprepared. com Congratulations! You've taken the first step to getting ready for any disaster. Step 1 Know How to Prepare (Learning and Understanding the Preparedness Process) This book will help you understand the importance of making preparations before anything happens, and help you know what to do and how to act before, during and after a disaster. Step 2 Have the Necessities Ready You may have many of these items already. After reading this book, you should have a pretty good idea about what you will need. If you feel that you are missing something, check out our website at www.areyouprepared.com for a complete list of the necessities. Read, discuss and become familiar with the information contained in this book so that, in the event of an emergency, you can act in a responsible manner to avoid a tragedy. This booklet is intended to assist others in dealing with emergencies. The final decision of any action taken during a real emergency is the sole responsibility of the person involved. Emergency Preparedness Center and "areyouprepared.com" has made its best effort to produce a high quality, informative and helpful book. But they make no representation or warranties of any kind with regard to the completeness or accuracy of the contents of the book. They assume no liability for danger, harm, difficulty or injury of persons or property, or actions undertaken by any person in attempting to utilize the information contained within this book. No part of this publication may be stored in a retrieval system, transmitted, or reproduced in any way, including but not limited, to digital copying and printing, without the prior agreement and written per- mission of the publisher. EMERGENCY PREPAREDNESS CENTER www.areyouprepared.com 520 C North Main Street Suite 202 Heber City, Utah 84032 Knowledge • Peace Of Mind • Preparation www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 2 0 Table of Contents CHAPTER 1 Getting Ready Before Anything Happens (What to do Now!) 7. Creating Your Own Disaster Plan of Action Finding out what could happen in your area? 4 Steps to putting it together. How to practice and maintain your plan. Your Contact Information. (Post this information by the phone) 12. How Safe is Your House? Checklist Controlling your utilities: How to shut them off in an emergency. What to do with them after an emergency. 14. Preparing some Necessities for Quick Action 3 Day (72 Hrs.) Evacuation Kit - How to Make a 72 Hour Kit. First Aid - How to Make a First Aid Kit. Emergency Water - Recommended amount needed. How to purify water. How to store water. Emergency Water sources inside and out of your home. 18. Take Important Actions and Have this Information in place NOW. 20. How to Report an Emergency. 22. Evacuation - Necessary preparations before an evacuation. How to evacuate. Evacuation worksheet. 24. Action Plan Checklist (Are You Ready?) Be sure all members of your family know this. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 3 CHAPTER 2 Knowing What to Do: Taking the Appropriate Action (Before - During - After) 26. Acts of Violence: Nuclear or Other Wars 9 steps to prepare The dangers Finding safety Shelter Radiation 27. Terrorism, Riots, Looting, Bomb Threats and Other Violence The dangers Finding safety 28. Hazardous Chemical: Transportation accidents, Accidental spills, Intentional The dangers 8 steps to take to prepare What to do if it happens 29. Earthquakes 7 steps to prepare What to do during if your are: indoors. outdoors. in your car. After the quake, what next? 31. Extreme Weather: Hurricane, Tornado, Winter Storms, Lightning & Thunder, Drought & Extreme Heat. 13 steps to prepare What to do during The dangers Steps to following after it has passed 35. Famine 6 steps to prepare Actions to take during www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 4 • • 36. Plagues What is a plague? 4 steps to prepare for What to do during 37. Floods 5 steps to prepare 7 steps to take during The dangers and what to do after CHAPTER 3 Recovery 38. How to Reduce Anxiety and Fear. Be prepared - 4 steps to take 38. How to Recover (Children). 6 important points 38. How to Recover (Adults). Helping yourself Helping children and others CHAPTER 4 Long Term Preparations You might need them for a while (Helpful suggestions for each of the following) 40. Food Do you want to just survive or do it in style What are your options? Advantages and disadvantages Priorities in building your food storage program Recommendations How much? How to store Rotation www.areyouprepared.com info@areyouprepared.com ©2001 Emergency Preparedness Center page 5 42. Water Find, store and purify Recommended amounts 42. Clothes Storage plan 42. Finance Cash, important documents and insurances 43. Shelter Alternative Suggestions 43. Heat Alternative Suggestions 43. Light Alternative Suggestions 43. Fuel Suggestions 43. Cooking Easy alternatives 44. Sanitation List of necessary items to store CHAPTER 5 45. Other Important Web Sites www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 6 • CHAPTER 1 CREATING YOUR DISASTER PLAN Where will you & your family be WHEN IT STRIKES! Work? School? Home? Traveling? Will you know What to do and where to go? 4 STEPS TO SAFETY 1. Finding Out What Could Happen in Your Area. A. Contact the organizations that are listed at the front of this booklet. They can give you the phone numbers to your local chapter who can tell you what disasters could happen in your area. B. Find out what your community's warning signals are, what they sound like and what you should do when you hear them. C. Learn about the disaster plans at work, school, daycare and other places where your family spends time. D. If you have animals, find out about animal care. They may not be allowed in some places during and after a disaster. 0 E. Find out how to help the elderly and disabled. 2. Create a Disaster Plan for your family. A. Meet with your family and discuss what types of disasters could happen in your area and what to do. (Page 25) B. Discuss the steps of evacuation. (Page 22) C. Choose 2 places to meet family members: 1. Outside your house if members are home. 2. Outside your neighborhood in case you can't get to your home. (City park, church, school play ground, etc.) D. Ask an out-of-state family member or friend to be your family's "Contact Person". After a disaster, communications can be difficult. Many times it is easier to get through to your contact person out of state than to make a local call. If your family members become sepa- rated in a disaster, have them call this person and let them know where they are and if all is well with them. 3. Practice and Maintain your plan A. Conduct fire and emergency evacuation drills. B. Quiz your family every six months so they don't forget. C. Test and recharge fire extinguishers. D. Check/rotate food & water in your evacuation -kit every 6 months. E. Test smoke detectors monthly. Change batteries every 6 months. F. Remember to always remain calm. Panic causes accidents. ;• www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 7 Important Phone Numbers Post by each phone. My Name My Phone My Address My City Nearest Intersection to my house 911 Ambulance Paramedics Fire Police Sheriff Search and Rescue Highway Patrol Coast Guard/Harbor Patrol Hospital Poison Control Children's Hospital Trauma Center Burn Center Cardiac Center Family Doctor Dentist www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 8 • • Veterinarian Pharmacy Employer Father's Work Mother's Work Other Relatives Neighbor Out -of -Town Contact Person Out -of -State Contact Person Church Leader Babysitter Daycare Center Pre -School Elementary School Middle School Junior High High School Gas Power Telephone Handyman Electrician Plumber Mechanic Family Attorney _ www.areyouprepared.com info@areyouprepared.com ©2001 Emergency Preparedness Center page 9 Accountant Banker or Financial Advisor Insurance Agent Mortgage Company Landlord Emergency Roadside Assistance Taxi Public Transportation Weather Road Conditions Avalanche Forest Service Snow Removal Time and Temperature Animal Control American Red Cross Disaster Clean -up Company _ Crisis Hotline Social Worker Health Department Others: www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 10 • My Important Numbers My Name My Phone Number My Address My City If I need: is Call 911 Place Picture of Father here with phone number Place Picture of Neighbor here with phone number Place Picture of Mother here with phone number Place Picture of Relative here with phone number www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 11 HOW SAFE IS YOUR HOUSE? Before any disaster, you should inspect your home and eliminate any potential hazards. In an emergency, ordinary items in your home can cause injury and damage. Anything that can move, fall, break or cause a fire is a potential hazard. USE THE FOLLOWING CHECK LIST TO SEE IF YOUR HOUSE IS SAFE. Clean and repair chimneys, flue pipes, vent connectors, and gas vents. Place oily rags or waste in covered metal cans. Keep flammables away from heat sources. Repair defective electrical wiring. Don't overload electrical outlets. Don't run wires under rugs or carpets. Fix leaky gas connections immediately. Secure water heater by strapping to wall studs. Secure large appliances. Fasten shelves securely to walls. Place large, heavy objects on lower shelves. Hang pictures and mirrors away from beds. Brace overhead light fixtures. Repair cracks in ceilings and foundations. Secure hanging plants. BY TAKING PREVENTIVE MEASURES BEFORE AN EMERGENCY, YOU CAN SAVE LIVES AND PROPERTY www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 12 G CONTROLLING YOUR UTILITIES ELECTRICAL •GAS •WATER Before any Emergency Know How to Shut off the Utilities: 1. Locate the following: A. Electric Fuse Box and the Electrical Meter. (The fuse box is usually located inside the house. The Electrical Meter is usually outside.) B. Gas Main Valve. (Outside where the gas line enters the house. C. Water Main (usually 2 places - one inside the house and the other outside where the city can read it.) 2. Teach family members how to safely shut off utilities. A. Proper sequence to shut off utilities. 1. Electricity 2. Gas 3. Water B. Attach a wrench to the gas meter so that you will not need to look for one during an emergency. C. Have the proper tool attached near the water main to turn it off. After an Emergency 1. Turn off utilities if you suspect the lines are damaged. 2. Turn off electricity from the safest point. Beware of water. Wires and water don't mix. 3. If you smell or hear gas, shut off the gas main immediately and open windows. Contact the gas company before turning the gas back on. 4. Turn the water main off only if a line is broken. 5. Shut off utilities if instructed to do so or if you are in doubt and have concerns that you are in danger. IMPORTANT! ELECTRICITY - Stay out of water and don't touch any bare wires until elec- tricity is turned off. This could electrocute you. www.areyouprepared.com info@areyouprepared.com 02001 Emergency Preparedness Center page 13 PREPARING SOME NECESSITIES FOR QUICK ACTION 3 DAY EVACUATION KIT When an emergency strikes you may be forced to leave your home and have only enough time to grab the family and your evacuation -kit. There is a good chance that you may not be able to return for a few days and that outside help may not be available for days. 1. Your evacuation -kit should contain the necessary items to sustain life for the first critical hours/days following a disaster. 2. When assembling a kit remember to make it: A. Portable so that a woman or child could carry it. B. Easy to use. 3. Include the following essentials - Food: MREs for 3 days Instant Cereal Instant Hot Chocolate Food Bars Shelter/Bedding: Tube Tent Rain Poncho Space Blanket Wool Blanket Sleeping Bags Water: Water Purification Tablets First Aid Kit (see page 15) Sanitation: Toilet Paper Soap/Shampoo Toothbrush/Paste Personal Hygiene Items Heat/Light: Pocket Hand Warmers Matches/Candles Propane Stove Fire Starter Kit Flashlight Gloves Misc. Items: Extra set of Car Keys Credit Cards and Case List of Family Physicians Special Items for Infants,Elderly or Disabled Family Members 1 Gallon of Water per person per day Communications: Battery Powered Radio Extra Batteries Store these items in a sturdy, easy to carry backpack or duffel bag. Larger families may need several packs. Be sure it is accessible in the event of an emergency or evacuation. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 14 Ul • FIRST AID How to Make a First Aid Kit 1. When assembling your First Aid Kit, take into consideration the following: A. Specific health needs of family members. B. Include the necessary medications and equipment for them. C. Items that your family is familiar with and knows how to use properly. 2. Discuss with your family doctor your special needs. He can inform you of the specific medications/prescriptions you need and explain how to use, store and rotate them. 3. The following is a list of BASIC MEDICAL SUPPLIES recommended for a kit. Upgrade it as you increase your training: First Aid Manual Sterile Adhesive Bandages Sterile Gauze Pads Hypoallergenic Adhesive Tape Triangular Bandages Roller Bandages - 2 & 3 inches Scissors Tweezers Needle Thermometer Tongue Blades Assorted Sizes of Safety Pins Latex Gloves Antiseptic Soap Rubbing Alcohol Cotton Disposable Diapers Insect Repellent Moistened Towelettes Antiseptic -Cream Neosporin Petroleum Jelly Aspirin or Non -Aspirin Pain Reliever Laxatives Anti -Diarrhea Medication Syrup of Ipecac - To induce vomiting if advised by Poison Control Antacid Sterile Adhesive Bandages in assorted Sizes Special Medications for Family NOTE: The American Red Cross offers classes in First Aid and CPR that cost little or nothing. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 15 EMERGENCY WATER The Absolute Necessity Bare minimum per person per day for cooking and drinking is 1 Gallon. Add additional water for bathing & washing. How to Purify Water Before purifying water in any manner, filter out debris by passing it through a clean cloth. Boil Bring water to a full rolling boil for at least 5 minutes. Add another minute per 1000 ft. that you are above sea level. After boiling, you may improve the taste of the water by pouring it back and forth from one container to another to aerate it. Bleach Use bleach that has sodium hypo -chlorite as its only active ingredient. Add the following dosage according to clear or cloudy water then let stand for 30 minutes. A slight oder of chlo- rine should be detectable if the water is properly treated. Add a little more until smell is detectable. QUART GALLON Clear 2 Drops 8 Drops Cloudy 4 Drops 16 Drops Iodine 2% Tincture Clear 3 Drops 12 Drops Cloudy 6 Drops 24 Drops Wait 30 minutes before using water. Tablets Usually 1 tablet per quart. Double if cloudy. These can be bought at most drug stores. Mechanical Filters There are many filters to choose from that can filter out the contaminants. Price ranges between $10-600. The Katadyn PF Pocket Filter is one of the better ones. It can filter 1 quart of water per minute, weighs 23 ounces, is about the size of a flashlight. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 16 • How to Store Water Water Storage Containers • Good FDA approved Plastic drums These containers Mylar bags don't allow in gases, Glass bottles or jars vapors, odors or Water heaters light. Poor Polyethylene plastics These pick up odors, (Milk, water, bleach vapors & light. Also are containers) biodegradable and will leak. Other: Water beds, toilet tanks, inside pipes. Purify if in doubt. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 17 TAKE IMPORTANT ACTIONS AND HAVE THIS INFORMATION IN PLACE NOW! These are the little things that are usually overlooked and can make your life difficult if they're not in order. Bank Statements Credit Card accounts Bank Loan agreements Tax records Important guarantees, warranties and sales receipts Copies of your inventory video, photos and written copy Computer back up tapes Insurance policies Mortgage documents Deeds Vehicle Titles and Bill of Sales Wills and Trusts Medical records Employee benefit information Letter of Instruction in case of death Funeral and burial plans Copy of your family's Disaster Plan Journals & Family Histories Cherished family items: photos, slides, videos, books, scrapbooks Safe deposit box location, number, inventory of contents, key Investment portfolio Record of gold, sliver, collectibles and Jewelry Net Worth Statement Stocks, Bonds and other securities Accounts receivable information Purchase contracts All contracts Photocopy of documents that you have in your wallet or purse Certificates of birth, marriage, and death Divorce decrees Adoption and custody papers Name, address and number of your Accountant, Attorney, Executor, Trustees, Stockbroker and Insurance agents Location of your spare keys Citizenship papers Military papers Passports, visas Social security card Employment records Patents, copyrights School transcripts, diplomas Insurance Carry enough of the right kind of insurance: Renters, homeowner's, fire, flood, earthquake, etc. Be aware that not all general insurance policies cover damage from natural disasters and war. Immunizations Keep immunizations current for all of your family members. Store your important papers in a safe, fire proof place such as a safety deposit box, freezer or hidden safe. Make duplicate copies of all important documents. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 18 • Know and have Wallet I.D. with the following information on every one in your family. • Name tag Driver's license or other identification Medical problems Prescription medication (name, dosage, prescription number and date prescribed) Eyeglass/contact lens prescription Blood Type Doctor's name, number and address Vehicles At all times keep your gas tank in your vehicle at least 1/2 way full. Have an extra set of keys. Cash Have on hand at least $100 in small bills. VITAL FAMILY DOCUMENTS Inventory Take inventory of Your home, garage, premises and where you work. Make a complete written itemized list of all the contents. Include serial numbers, make, model numbers, physical description, where and when you purchased them, price and current value. Take pictures and videotape all of these in their normal locations. Duplicates Make duplicates of your photos, video and written documents and kept them in another location out side your home. Consider duplicating and preserving the above documents and records to prevent loss in a disaster. (And any other important items that we may have missed) www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 19 HOW TO REPORT AN EMERGENCY Dial 911 Keep calm, speak slowly and clearly. Tell what type of emergency: Fire, traffic accident, medical, drowning or other. Always give this information: Where is the emergency. What happened. How many people are involved. What condition are they in. What is being done. Your name, address and phone number. Ask what you can do to help. Some actions may include: CPR. Control any bleeding with direct pressure. Heimlich maneuver for someone choking. Keeping the victim warm if needed. Cool them off if heat stroke. How to prevent further injury to the victim with a neck injury or broken bones. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 20 i Specific Accidents Fire: Get out of the burning building. Address of Fire. What is on fire. Is everyone out. Your name, address and phone number. Medical: Address of emergency. What happened. Is the victim conscious and breathing? Male or female. Your name, address and phone number. Ask what you can do to help. Traffic Accident: Address. How many vehicles are involved. Injuries. How many victims. Are they conscious and breathing? Are the vehicles still in the road? Is any vehicle on fire? Are there downed power lines? Are there hazardous materials involved? Your name, address and phone number. Are any of the vehicles in unstable positions or underwater? Stay on the line until the other person tells you it is O.K. to hang up. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 21 EVACUATION In some cases when you need to evacuate, there may not be a lot of time. Necessary Preparations Before an Evacuation: 1. Have 2 ways to get out. 2. Be able to reach the ground. (Walk out, ladder, rope, roof, etc.) 3. Know your evacuation -plan. 4. Know your disaster plan. (See page 7) 5. Always have at least 1/2 tank of gas in your vehicle(s). 6. Have smoke detectors on each level of your home. 7. Have a whistle in each bedroom for warning others. 8. Have the appropriate fire extinguishers. 9. Do the action plan check list on page 24. How to Evacuate If time permits - I. Wear protective clothing and sturdy shoes. 2. If instructed to do so, shut off electricity, gas and water. 3. Make arrangements for your pets. 4. Take your evacuation -kit with you. 5. Post a note telling others when you left and where you are going. 6. Lock your home. 7. Use specified travel route. Don't use shortcuts because certain areas may be dangerous or impassable. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 22 I* House Plan This page is blank and is designed to be a worksheet. Draw the floor plan of your house and design your own evacuation plan . Practice this with your family. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 23 ACTION PLAN CHECKLIST Are You Ready? Take the time to ensure that all members of your family know the following: YES NO Know your family disaster plan. (Page 7) Family evacuation plan. (Page 22-23) Emergency numbers posted by phones. Know how & when to call 911. Know how to turn off electricity, gas & water. (Page 13) First Aid Kit. (Page 15) Trained in CPR & First Aid. (Call the American Red Cross) 3 Day Evacuation Kit. (Page 14) Know where to go if city sirens go off. Smoke detectors on each level of your home. Fire extinguishers and know how to use them. Whistles in every bedroom. Eliminate fire hazards. (Page 12) Adequate insurance coverage. (Home, life, fire, etc.) Immunizations up to date. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 24 • CHAPTER 2 Knowing what to do and taking the appropriate action in each of the following disasters can save lives. (Before - During - After) 2.1 Acts of Violence: Nuclear or Other Wars, Riots, Looting, Bomb Threats, Terrorism 2.2 Hazardous Chemical Spills 2.3 Earthquakes 2.4 Extreme Weather: Hurricane, Tornado, Winter Storms, Lightning & Thunder, Drought & Extreme Heat 2.5 Fires 2.6 Famine 2.7 Plagues 2.8 Floods www.areyouprepared.com info@areyouprepared.com ©2001 Emergency Preparedness Center page 25 VIOLENCE 1. NUCLEAR OR OTHER WARS, RIOTS, LOOTING, BOMB THREATS, TERRORISM, ETC. Violence is continuing to increase. Even if a conflict is happening in another location, the effects can affect us sharply in the form of rationing, economic unrest and possible loss of loved ones. Should violence break out in your area, there are several things your family should know and consider. BEFORE: l . Learn about the affects of violence in your area.. 2. Contact local authorities for their emergency plan of action. (Evacuation, fall out shelters, etc.) 3. Know your evacuation plan. (Page 22) 4. Have your 3-day evacuation kit accessible. (Page 14) 5. Know your disaster plan. (Page 7) 6. Lock doors and windows at night and when you are away. 7. Designate a safe place in your home for shelter that is: A. Away from windows. B. Has an exit. C. Safe from fallout. D. Equipped with protective devices for your family's defense. E. Equipped with extra supplies. (Food, water, fuel, etc.) 8. Practice family evacuation plan. 9. Have some training in First Aid & CPR if possible. DURING: Find safety --safely!!! 1. Nuclear War: A. You may be warned in one of many ways: 1. See a flash 2. Hear a blast 3. Feel the heat 4. Hear a warning signal on the radio, TV or city siren. NOTE: Any one of these dangers can be fatal within a few seconds after the explosion even if it is many miles away. Never look at the flash. B. Dangers if the explosion is some distance away: 1. Heat wave could arrive within 5 seconds and can cause serious burns. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 26 • 2. Blast wave within as little as 30 seconds causing serious injury. 3. Fallout/radiation arrives later causing other serious injuries. C. Find cover immediately so that you are not: 1. Burned by the heat. 2. Thrown by the blast. 3. Struck by flying debris. D. Take cover in one of the following to increase you chances of survival: 1. Inside a building. 2. Cellar. 3. Ditch or culvert. 4. Parked car, truck, train, etc. 5. Freeway under or over pass. 6. Any object that is stable and not flammable. E. After the heat and blast waves have passed: 1. Go to the closest shelter that is safe from fallout. (Designated area in your home, city, school, etc.) 2. Be prepared to stay there for at least 48 hrs. to 2 weeks. SHELTERS: You may have a fallout shelter located in your community or you can build one out of dirt or concrete. By placing as little as 2.4 inches of concrete or 3.6 inches of dirt over your shelter, radiation levels can be reduce by half. NOTE: The dangers from fallout radiation will decrease over time. 2 hours - radiation level drops about 50%. 7 hours - radiation level drops 10 times. 48 hours - radiation level drops 100 times. 2. OTHER VIOLENCE - RIOTS, LOOTING, BOMB THREATS, TERRORISM A. Dangers!: 1. Injury. 2. Loss of life caused by explosions, assault and/or gunfire. 3. Damage to property caused by riots, looting and fires associated with the violence. B. Find safety safely and quickly by: 1. Following your Family Disaster Plan. 2. Evacuating the area if you can do so safely. 3. If it is not possible to leave, go to the designated safety area in your house. 4. Keep all doors & windows LOCKED. 5. If at school or office, find safety safely and quickly. Take appropriate action. 6. Remain calm. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 27 HAZARDOUS CHEMICAL SPILL This can be harmful to the environment as well as to our health. There are many chemicals that can be a threat to us. Usually they become hazardous to us and our surroundings if they are uncontrollably released in one of the following ways: 1. Transportation accidents involving trucks or trains. 2. Accidental spill including faulty valves, explosions, ruptures due to natural disasters. 3. Intentionally dumped. THE DANGERS! 1. Fires 2. Explosions 3. Toxic gases that can be disabling or fatal. 4. Possible contamination of the area. BEFORE: 1. Know what could happen in your area. 2. Have your 3-day evacuation kit easily accessible. 3. Have on hand a 14-day supply of food, water, fuel, etc. 4. Know your disaster plan. (Page 7) 5. Know your evacuation plan. (Page 22) 6. Have some training in First Aid and CPR if possible. 7. Know your local warning signal and evacuation route. 8. Have and know how to use your fire extinguisher. (House, car, office.) DURING: 1. STAY away from the scene of the accident 2. DON'T inhale gases, fumes or smoke. 3. DON'T touch the spilled material. 4. LISTEN to local authorities. Follow your evacuation plan if told to do so. 5. If the spill can't be identified, stay away from any accident victim until the authorities arrive. 6. Treat victims if it is safe to do so. 7. Take your 3-day evacuation kit with you if you are evacuated. 8. Protect your food, water and clothing from becoming contaminated. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 29 . EARTHQUAKES BEFORE: 1. Have your 3-day evacuation kit accessible. (Page 14) 2. Know your disaster plan. (Pages 7) 3. Know and rehearse your evacuation plan with family members. 4. Practice family earthquake drills from different rooms so everyone knows what to do, and where the safest places are in your home, school and work. 5. Have some training in First Aid & CPR if pos- sible. 6. Prevent possible damage by completing the "How Safe is Your Home?" (See page 12) 7. Consider earthquake insurance. DURING: Remain calm and think through the consequences before acting. 1. IF INDOORS: A. Stay indoors. B. Find protection. Stand in a doorway, stand against an inside wall, get under a sturdy desk, table or bed. C. Stay away from: Windows, mirrors, skylights, chimneys, light fixtures, high book cases, or other fixtures that might fall. 2. IF OUTDOORS: A. Get away from buildings, walls, utility poles and lines. B. If possible, move to an open area away from hazards and stay there until it is safe. 3. IF IN A CAR: A. Get away from hazards. (Overpasses, buildings, etc.) B. Stop as quickly as safety permits. C. Stay in the vehicle until it is safe. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 29 AFTER: Make a safety inspection: I . Check for injuries and administer First Aid. 2. Check for fires and other hazards. 3. DON'T use matches, lighters, open flame appliances, or any electrical switches until you are sure there are no gas leaks. 4. If you smell gas, open windows and shut off the main gas valve and electrical switch. 5. Grab your 3-day evacuation kit. 6. Get out of the building immediately and report the damaged utilities to the utility compa- nies. 7. Once outdoors: A. STAY AWAY from hazardous areas. (Downed power lines, broken gas pipes, fires, buildings, etc.) B. Be prepared for additional after shocks. C. Turn on radio and follow instructions from your local authorities. D. Locate family members and contact your out-of-state Contact Person. 8. Before using the toilet, shower or sink, check to see if sewage lines are intact. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 30 EXTREME WEATHER HURRICANE: Winds in a wide circular motion: Category One 73-95 mph Category Two 96-110 mph Category Three 111-130 mph Category Four 131-155 mph Category Five over 155 mph TORNADO: A whirlwind accompanied by a funnel shaped cloud. WINTER STORMS: Extreme snow, ice and sleet. LIGHTNING & THUNDER: A discharge of electricity within the storm cloud, accompanied by heavy amounts of rain or hail,l and can cause tornadoes and flash flooding. DROUGHT: Long period of time that passes without any substantial rainfall. • EXTREME HEAT: Temperatures are at least 10 degrees above the average high temperature lasting for several weeks or more. BEFORE: 1. Have your 3-day evacuation kit accessible. (page 14) 2. Have on hand a 14 day supply of food, water, fuel, etc. 3. Have emergency tools in car. (Shovel, bag of sand, blankets, etc.) 4. Know your disaster plan. ( Page 7) 5. Know your evacuation plan. (Page 22) 6. Have some training in First Aid & CPR if possible. 7. Know your local warning signal & evacuation route. 8. Secure objects that could be blown away. (Boats, sheds, dog house, etc.) 9. Tie down or bring indoors items that can't be tied down. (Toys, patio furniture, trash cans, etc.) 10. Protect glass windows & doors by boarding up, taping or closing the shutters if high winds are suspected. 11. Have a secure shelter. 12. Listen to local authorities. If told to evacuate, follow their instructions and remember the steps to your evacuation plan. 13. Have adequate insurance. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 31 DURING: 1. Have your 3-day evacuation kit wherever you are. 2. Stay inside a secure and stable building. 3. Continue to listen to local authorities. 4. Stay away from glass windows, doors, skylights, etc. 5. One of the safest places to go during a destructive windstorm is in the corner of the building next to the wall, away from glass. 6. In a HURRICANE, be aware of the "Eye" of the hurricane. The storm may calm down for a few minutes then could become worse than before the "Eye" had passed. 7. In a TORNADO, don't stay in your car, trailer or mobile home. Find a secure and stable building or lie in a ditch and shield your head. Cover your face with clothing to prevent suffocation from the dust. 8. In a WINTER STORM, don't drive unless needed. Be aware of the snow load on your roof and other areas that could collapse by the weight. 9. In a LIGHTING STORM: A. Get out of and away from any water. (Lake, ocean, river, etc.) B. Don't use any electrical appliances. C. Only use the telephone for emergencies. D. Stay away from large metal objects. E. If outdoors, find protection down low. Don't be the tallest object in the area. F. If your hair stands up or your skin tingles, DROP to the ground immediately. Lightning may strike any second. G. If a person is struck by lightning, treat them immediately. (First aid, CPR, shock) They will not shock you and are safe to touch. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 32 • 10. In the event of DROUGHT AND EXTREME HEAT: A. The dangers are: 1. Heat strains on the body. This occurs when your body core temperature is above 99 degrees. 2. Heat impairment occurs when your body temperature is around 102 degrees. 3. Heatstroke, heart attacks, and collapsing from water depletion all occur when over exposed to the heat for a long period of time. 4. Prolonged drought can damage agricultural production and seriously impact the com- munity economy. B. Treat the dangers: 1. Wear loose fitting & porous clothes. Also a hat with a wide brim. 2. Drink lots of water to keep body fluid & salt level close to normal. 3. Rest regularly and stay in the shade. 4. In the event of a drought, conserve water to avoid depletion of supplies. AFTER: 1. Administer First Aid to those in need. 2. Stay sheltered until notified by officials that it is safe. 3. Stay in contact with local authorities for other instructions. 4. Stay away from damaged areas. 5. Be aware of and report any hazards to proper authorities. • A. Damaged roads, bridges, buildings B. Broken gas, water and sewer lines and downed power lines. 6. Don't use electrical appliances or turn on the electricity if the area is wet. Don't stand in water when working with electricity. 7. Don't go sightseeing in the disaster areas. 8. Use caution when driving through affected areas. 9. Don't use open flame if you suspect a gas line to be broken. 10. Inspect food for contamination. Discard if contaminated. 11. Check water supplies for contamination. Purify water if in doubt. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 33 FIRES BEFORE: 1. Have your 3 day evacuation -kit accessible. (Page 14) 2. Know your disaster plan. (Page 7) 3. Know your evacuation plan. (Page 22) 4. Practice family fire drills from different rooms so everyone knows what to do and how to escape a fire. 5. Have some training in First Aid and CPR if possible. (See Red Cross) 6. Prevent possible damage by completing the Home Hazard List. (See Page 12) 7. Have fire insurance. DURING: If indoors: 1. Call the Fire Department. 2. Contain the fire if possible. If not, get outdoors immediately. 3. DON'T HIDE. 4. Execute your evacuation -plan and practiced fire drills. 5. Warn others with your whistle. 6. Stay low to the ground if the room has smoke in it. 7. Feel any closed doors to see if they are hot before you open them. 8. If the door is hot, escape through the window or another exit. 9. If you catch on fire, DON'T RUN. Drop to the ground and roll over and over to smother the flames. 8. Go to the family's predetermined meeting place in the yard and take roll call. 9. If you couldn't call the fire department from inside, send someone to call now. 10. If possible, turn off gas and electricity from outside the building. If outdoors: 1. STAY OUTDOORS! 2. Call fire department. 3. Meet other family members at your predetermined meeting place. 4. Watch little children so they don't go back inside. 5. If you see someone on fire, wrap them in a blanket or coat to smother the flames. DON'T use your bare hands. AFTER: 1. DON'T re-enter the building until proper officials have given permission. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 34 0 FAMINE Famine is something that we don't give much thought. We think of third world countries when we talk about it. It is something that we are not immune to and should consider the effects and what we can do to prepare our families. BEFORE: 1. Learn about gardening and how to can fruits and vegetables. 2. Learn about good nutrition. 3. Learn how to store food and water for an extended period of time. (See Page 40-42) 4. Store and have at least 1 year supply of food for each family member. (See page 40-42) 5. Have a water source. (Well, water purifier, etc.) 6. Store garden seeds and have the necessary hand tools to grow them. DURING: You don't know how long it will last so: 1. Ration your supplies as if they had to last you indefinitely. 2. Plan ahead for the future. (Continue to store seeds, grains, etc.) 3. Help others around you as much as possible. 4. Learn and take notes in case you get another chance to prepare. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 35 PLAGUES A plague is an epidemic on a larger scale. It may be transmitted by other people, small ani- mals, rats, mice, flies or mosquitoes. The results can affect large groups of people in the same area or could be spread worldwide. BEFORE: 1. Learn what health hazards could affect your family 2. Have everyone current with their immunization shots. 3. Learn about good hygiene and cleanliness. 4. Keep your body healthy. Don't smoke, drink alcohol, eat too much, etc. DURING: 1. STAY away from contaminated areas. Avoid unclean areas and groups of people where disease and germs may be. 2. Continue to watch your diet and personal hygiene. 3. Keep your home and surrounding area free of rodents as much as possible. 4. Contact local professional medical authorities for additional help. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 36 0 FLOODS BEFORE: 1. Have your 3-day evacuation kit accessible. (Page 14) 2. Know your disaster plan. (Page 7) 3. Find out if your location is above possible flood levels and where are the nearest and safest areas. 4. Know your evacuation plan. (Page 22) 5. Consider flood insurance. DURING: 1. Take your 3-day evacuation kit. 2. Follow your evacuation plan. 3. Listen to the radio for local instructions. 4. Stay in the safest area possible. 5. Don't attempt to cross through a waterway that is above your knees, extremely swift water or that is above the middle of your wheels. 6. Don't attempt to drive through waterways or flooded areas unless you are certain the road- way is safe. 7. Be aware of any hazards. (See below.) AFTER: 1. Be aware of and report any hazards to proper authorities. A. Damaged roads & bridges B. Damaged buildings C. Broken gas, water and sewer lines D. Downed power lines 2. Don't use electrical appliances or turn on the electricity if the area is wet. Don't stand in water when working with electricity. 3. Don't go sightseeing in the disaster areas. 4. Use caution when driving through affected areas. 5. Don't use open flame if you suspect a gas line to be broken. 6. Inspect food for contamination. Discard if contaminated. 7. Check water supplies for contamination. Purify water if in doubt. 8. Stay in contact with local authorities for other instructions. www.areyouprepared.com info@areyouprepared.com 02001 Emergency Preparedness Center page 37 CHAPTER 3 RECOVERY Disasters usually strike quickly and without warning. This can be very frightening for adults, but are especially traumatic for children. Reduce anxiety and fear with the following: BEFORE: 1. Know and teach each family member your Disaster & Evacuation plans. 2. Teach your children how to recognize the danger signals. A. Smoke detectors. B. Fire alarms. C. Local warning horns or sirens from city officials. 3. Explain how to call for help. 4. Help them memorize the important family information.: A. Name. B. Address. C. Phone number. D. Know where to meet in case of an emergency. Younger children can carry a small card that lists emergency information to give to an adult or baby-sitter. DURING & AFTER: CHILDREN: 1. Look to you for stability, security, and guidance. 2. If we react with alarm, the child could become more frightened. 3. They see our fear as proof that the danger is real. 4. Their fears may come from their imagination. Take these feelings seriously. 5. A child who feels afraid is afraid. 6. After a disaster, a child is most afraid that: A. It will happen again. B. Someone will be hurt or killed. C. They will be separated from their family and/or be left alone. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 39 • ADULTS: 1. Cope and recover quicker by: A. Adequately prepare for a disaster. B. Remain calm during the disaster. C. Act responsibly. • 2. Help children and others in need emotionally by: A. Understanding how they feel. B. Reassure them with love and firmness. They need to be reassured by your words and actions. C. Keep the family together as much as possible. Children get anxious and worry that someone may not return. D. Don't ignore the emotional needs of the child. E. Explain the facts about the event. F. Encourage them to talk. G. Listen to them. H. Include them in recovery activities. 1. Give them chores. This will help them feel a part. 2. Having chores helps them feel they are helping to make things better. 3. Assist the elderly and disabled. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 39 CHAPTER 4 LONG TERM PREPARATIONS FOOD Store what you eat, eat what you store. First of all ask yourself, " Do I want to just survive or will I enjoy eating this kind of food? How difficult will it be to prepare during difficult times? What kind of budget do I have?" 1. Build your food storage program systematically and according to priorities. 2. Determine your need for a month, 6 months or even a year. 3. Choose food preservation methods according to your situation. A. Space B. Storage Conditions C. Climate D. Cost What are my Options? Grocery Store/ Bulk foods Freeze Dried MRES Dehydrated Foods Garden Fast Food Advantages Cannediboxed and easy to prepare. Already prepared just add a little water, heat or eat cold. Up to 20 year shelf life Disadvantages Some items don't have a very long shelf life. Avoid glass containers. Cost Already prepared, open Cost and eat, 5 year shelf life. Affordable and stores well in air tight contain- ers with long shelf life. Up to 20 years shelf life. Fresh and healthy Inexpensive Tastes good. Difficult to prepare, requires water, heat and fuel to prepare. May not taste like you're use to. Weeding —depending on how you look at it. Seasonal Expense and may not be available all the time. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 40 • RECOMMENDATIONS Store some of everything. Don't just buy wheat and powered milk and think "Life will be great!" Store the kind of foods you eat in all of these categories. If you have the money and like the convenience of already prepared foods, store Freeze Dried and MREs. If you are on a tight budget, buy a little extra each time you go to the grocery store, plant a garden, avoid fast food and save your money for some extras. How Much? This varies depending upon your age, size and needs. We offer a computerized print out of how much your family needs for 1-1000 months of storage with a listing of how many calories, fat, protein, etc., that the food will give you. This is customized to fit your family's needs by taking into consideration the age of each member, then calculates a balanced diet. Email us at info@areyouprepared.com for more about this. Here is a sample of the very basics for survival for an average person. Foods .............................. Lbs. per person for 1 year Grains........................................300 Powdered Milk .................................. 75 Sugar/Honey....................................60 Salt............................................5 Fats/Oils.......................................20 Legumes.......................................60 Fresh or Dried Vegetables ......................... 370 Canned or pickled ............................... 370 How to Store? Containers are very important. To extend the shelf life of the foods, choose the containers and how they are packaged wisely. Air, light, heat, moisture, pests, etc., will destroy your food if allowed in any container. www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 41 Recommendation: There are advantages and disadvantages to every container. We recommend using the following for the different food groups to accomplish an optimal food storage program. Don't store all in just one type of container. Your choices Paper and plastic bags: Not good for long term storage. Rotate these items within 6 months to a year. 2. 5 or 6 gal plastic food grade buckets: Great for storing wheat, grains, beans and sugar. If packaged properly, food will store a very long time. 3. No.10 double enameled cans: If packaged properly, food will store for a very long time. 4. Bottles: For canning and preserving fruits and vegetables. 5. Metal cans: Not recommended because of rusting. Rotation Rotation is very important. Food loses it nutritional value over time and when it is exposed to light and heat. Always keep it cool and in a dark room. If you had a 1 year supply of food and you ate from it once a week, you would rotate your entire 1 year supply in 7 years. WATER We've already discussed the importance of water and how to find, store and purify it. (See Chapter 1.3). It is recommended to storage 1 gal per person per day for 2 weeks. It becomes impossible to store enough water for 1 year for a person. Having a source of water and know- ing how to purify it, becomes very important. CLOTHES If times become difficult it may be nice to have on hand extra clothes to go through and wear if for some reason you can't buy them. Every 6 months to a year go through your clothes and see what you really wear and what you don't. Take the ones that you don't wear and put away in time of need. As you rotate out of your closet also rotate out of your storage box keeping the best items. Also store a few pair of shoes. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 42 4 0 FINANCES Have on hand $100 cash in small bills, credit cards, checkbook. Put all of your important documents in a safe, fire proof place. Have all of the necessary insurances in place to protect you against losses. Consider the necessities and luxuries that a camper, travel trailer or motor home can provide during difficult times, as you think about the following. SHELTER If you are temporally displaced you may be able to go to a friends/relative or stay in a Motel. If not, here are some alternative temporary shelters you may consider. Tent, camper, travel trailer, motor home, community shelter, bomb shelter or any other out building that is • safe. If you would like more information about bomb shelters and how to build one, email us at info@areyouprepared.com and we'll send you more information HEAT Heat is critical during the cooler times of the year. Consider having on hand some of the following: Space Blanket, Hand Warmers, Portable Heater, Matches, Fuel for the Heater, Wood Burning Stove/Fireplace, Wood, Camper, Travel Trailer, Motor Home, Blankets, Sleep Bags. LIGHT Matches, Flashlight, Batteries, Lantern, Cyalume Chemical Light sticks, Candles. Remember to have batteries and fuel on hand. FUEL Many fuels do store very well and can be dangerous. Propane is one of the easiest and safest to store. www.areyouprepared.com 02001 Emergency Preparedness Center info@areyouprepared.com page 43 COOKING If you have prepared well you may have storage foods that don't need a lot of cooking. Freeze Dried foods and MBEs are great because there is little or no cooking. But if you have to cook, think of using your Patio Gas BBQ or camper/travel trailer/ motor home's stove. Remember to have sufficient fuel on hand for these. SANITATION Keeping clean during disasters and emergencies is essential to maintain good health and is often difficult to accomplish. Think for a moment: what would you do with out running water? Here is a list of some sanitation supplies. Portable camping toilet, heavy-duty plastic bags, metal trash cans, paper towels, rubber gloves, scrubbing pads, detergent, rodent traps, disinfectants, shovel, liquid soap, shampoo, towelettes, wash cloths, disposable plates, cups, eating utensils, pocket knife, infant supplies, disposable diapers, toiletries just to name a few. www.areyouprepared.com ©2001 Emergency Preparedness Center page 44 info@areyouprepared.com CHAPTER 6 OTHER IMPORTANT WEB SITES Important Web Sites that can be very helpful This one link has it all. It will take you to hundreds of valuable links for any hazard, disaster, or emergency: www.colorado.edu/hazards/sites/sites.html References and Acknowledgments We want to thank the American Red Cross and FEMA for their resources and contribu- tions to this guide book. NOTE: Twice a Year 1. Review disaster & evacuation plans. 2. Check and replace those items that have expired. The Disaster Plan and Evacuation sections are VERY CRITICAL and SHOULD BE rehearsed many times BEFORE an emergency. • www.areyouprepared.com ©2001 Emergency Preparedness Center info@areyouprepared.com page 45 Now You Know Step 1: How to Prepare We hope that through reading this information you have gained a better understand on how to become prepared. You should also have a feel for the necessities that you already have on hand and for those items that you need in case of an emer- gency. Step 2: Get Ready with the Necessities Take inventory of your situation and get what you need. If we can assist you any further, please visit our Website at www.areyouprepared.com as we continue to have updates and new information available. Whether you buy from our company or not, we hope that we have helped you in some way to become better prepared. Good luck in your preparations and remember... It is better to be 5 years early, than I minute too late. www.areyouprepared.com ©2001 Emergency Preparedness Center page 46 info@areyouprepared.com • YOUR FAMILY'S DISASTER SUPPLIES CALENDAR A comprehensive emergency kit can help you and your family remain self-sufficient during a major local or regional disaster, but the task of putting one together can seem daunting. To make it easier, we've created this Disaster Supplies Calendar. This calendar breaks the job of assembling your kit into smaller, achievable steps, so that you can put the kit together without a large initial outlay of time and money. Check off each week as you gather the materials and perform the items on the "To Do" lists. You'll be surprised at your progress. Store your supplies in a large plastic garbage can, perhaps one with wheels. Goods may be kept in the disaster kit or on kitchen shelves. When deciding where to store your kit, think about how accessible it will be after a disaster. Remember to rotate your perishable supplies and change water every six months. TO GET STARTED: Check your house for supplies that you already have on hand. Decide where you will store supplies (food may be packed together in a single container or kept on shelves for easy rotation). Am MEET WITH YOUR FAMILY TO PLAN: Discuss the types of disaster that could occur. Explain how to prepare; explain when and how to respond. Discuss what to do if you need to evacuate. Practice your plan. ASSEMBLE YOUR "Go -Pack" A "GO -Pack" is a backpack, daypack or similar carrier that can be easily taken with you. It should contain your most important items, such as a change of clothes, quarters for pay phones, out-of-state contact information, medications, and important papers. If you have questions or you want more information, contact the Okeechobee County Emergency Management Department at 863-763-3212, or online at hftp,//www.okeechobeeeoc.com/. Okeechobee Emergency Management 499 NW 5th Ave Okeechobee, FL 34972 Office: (863) 763-3212 Fax: (863) 763-1569 0 1-1 • 0 WEEK 1 WEEK 2 WEEK 3 WEEK 4 Grocery Store Hardware Store Grocery Store Hardware Store 1 Gallon Water* Plumber's tape 1 Gallon Water* Crescent wrench 1 Jar Peanut Butter* Crowbar 1 Can Meat * Heavy Rope 1 Large Can Juice* Smoke Detector with 1 Can Fruit* Duct Tape 1 Can Meat* battery Sanitary napkins 2 Flashlights with Hand operated can Adult vitamins batteries opener ALSO: Pet leash Bungee Cords Instant coffee, tea, or carrier. ALSO: pet food, powdered drinks diapers, and/or baby food ALSO: extra Permanent marking pen To Do: (remember 1 gallon medications or a to mark date on cans Install or test your smoke water for each pet) prescription marked detector. If your home 'Emergency Use." ALSO: Pet food, already has detectors, To Do: diapers, and/or baby food replace the batteries and Locate your gas meter To Do: (remember 1 gallon test them. and water shutoffs, and Place a pair of sturdy water for each pet) ensure you have a shoes and a flashlight wrench that fits each. under each bed so that To Do: Show your family where they are handy during an Check your house for the gas & water shutoffs emergency. hazards are located. WEEK 5 WEEK 6 WEEK 7 WEEK 8 Grocery Store First Aid Supplies Hardware Store Grocery Store 1 Gallon Water* spirin and/or "Child Proof' latches or 1 Gallon Water* 1 Can Meat* acetaminophen other fastners for your 1 Can ready -to -eat soup* 1 Can Fruit* Compresses cupboards 1 Can Fruit* 1 Can Vegetables* Rolls of gauze or Double Sided tape or 1 Can Vegetables* 2 Rolls Toilet Paper* bandagesVelcro-tape fasteners to Children's vitamins Extra Extra Toothbrush First Aid tape secure heavy objects ravel sized toothpaste dhesive Bandages (in ALSO: Any items assorted sizes) ALSO: Any items required for eye care. LSO: Special required for dental care. nods for special needs / LSO: Extra To Do: dietary restrictions. hearing aid batteries or To Do: batteries for special Install latches and Pack a "Go Pack" in case To Do: medical equipment. asteners on shelves and you need to evacuate. Make a disaster plan with cupboards. Mark your calendar for your family. To Do: six months from today as Store roll of quarters for a 'food and water check" emergency phone calls. day Go on a hunt with your family to find pay phones near your home and record their location. • • 0 EK 9 EEK10 WEEK 11 WEEK 12 st Aid Supplies F Grocery Store Hardware Store Grocery Store ssors 1 Can ready -to -eat soup* Waterproof portable 1 Large Can Juice* eezers Liquid dish soap plastic container (with Large Plastic Food Bags Antiseptic Plain liquid bleach sealing lid) for important 1 Box quick energy Liquid Hand Soap 1 box heavy duty papers snacks (power bars) Disposable hand wipes garbage bags Portable AM/FM radio 3 Rolls Paper Towels Sewing kit (with batteries) ALSO: Assemble To Do: ALSO: Individual LSO: Blankets or Sign up for First Aid / eye protection (not some games for your and[To eeping bags for each CPR class and rescription, safety your famliy to play, as mily member. Community Emergency goggles) well as individual games. Response Training Do: courses (C.E.R.T.) To Do: To Do: Check with your child's Establish an out of State Plan and practice Exit day care or school for contact to call in case of Drills In The Home their disaster plan. emergency. (E.D.I.T.H) Inform friends and family rrange for a family of this number, who will ember, friend or act as a point of contact [neighborto help your or them whenever you hildren if you are at wor have an emergency. UvttK l3 =irst Aid Supplies knti-diarrhea medicine Rubbing Alcohol 3ox of disposible vinyl Cloves pecac syrup and activated charcoal (for accidental poisonings) kLSO: Sunscreen ind out if you have a eighborhood safety rganization and join it. Ian to check on a aighbor who might need alp during an 4 Hardware Store Whistle ABC Fire Extinguisher Pliers Vise Grips SO: Purchase emergency escape der for any second ry bedrooms. out about your place disaster plans. WEEK 15 Grocery Store 1 Can Fruit* 1 Can Vegetables* 1 Can Meat* 1 Package eating uten: 1 package paper cups ALSO: Purchase DVD or other entertainment that your family will enjoy. 16 ardware Store xtra flashlight batteries uct Tape ammer 3sorted Nails rood Screws ake photocopies of iportant papers and ire them safely. %nd some of your ✓orite family photos (or pies) to family ambers out of State for fekeeping. ,termine if there is an t of state family )mber or secure )rage place to put pies of your important pers. • 0 0 EK 17 EK 18 WEEK 19 WEEK 20 Grocery Store cery Store Grocery Store Hardware Store 1 Can Meat" ox Graham Crackers 1 box heavy duty Camping or utility knife 1 Can Vegetables" orted Plastic [Dry garbage bags Extra batteries for 1 Box Large heavy-duty tainers with lids 1 Box quick energy portable radio. garbage bags orted Safety Pins snacks (power bars) Facial tissues Cereal 1 Box quick energy snacks (power bars) WEEK 21 WEEK 22 WEEK 23 WEEK 24 mmmmummi Grocery Store Hardware Store Hardware Store Grocery Store Extra hand operated can Heavy Work Gloves Large Plastic Food Bags opener 1 Box disposable dust Battery powered camping Plastic Wrap 3 Rolls Paper Towels masks lantern with extra battery luminum Foil Screwdriver Items marked with an asterisk * should be purchased for each member of the household. SUGGESTED FOODS Canned Meat ITuna, Chicken, Ravioli, Chili, Beef Stew, Tuna, SPAM, Corned Beef, etc. Canned Vec jetables lGreen Beans, Kernel Corn, Peas, Beets, mKidney Beans, Carrots, etc. Canned Fruits Pears, Peaches, Mandarin Oran es, Applesauce, Mixed Fruit, etc. Cereal Cheerios, Chex, Kix, Shredded Wheat, Total, other healthy cereals. Quick Ener Snacks lGranola Bars, Trail Mix, Raisins, Dried Fruit, Powerbars, etc.NNNNNNNM� -A NNNNMNNN� In a disaster, there is enough stress without yoru family having to eat foods they don't like. Pick foods based on your family's needs and wants Whenever possible, pick low -salt, water packed varieties. Be sure to rotate your supplies every six (6) months to a year! Gt�ot3E — If you have questions, or you want more information, please contact the ,� GG Okeechobee Emergency Management Department at (863) 763-3212. o " Y Okeechobee Emergency Management 499 NW 5th Ave Okeechobee, FL 34972 Rev. April 2008 Office: (863) 763-3212 Format graciously provided by Martin County Emergency Management, Martin County, Florida. D01IBIT 3 ,AJLY 1, 2008 82nd Annual Conference Florida League of Cities, Inc. August 14-16, 2008 Tampa, Florida It is important that each member municipality sending delegates to the Annual Conference of the Florida League of Cities, designate one of their officials to cast their votes at the Annual Business Session. League By -Laws requires that each municipality select one person to serve as the municipalities voting delegate. Municipalities do not need to adopt a resolution to designate a voting delegate. Please fill out this form and return it to the League office so that your voting delegate may be properly identified. Designation of Voting Delegate Name of Voting Delegate: Title: Municipality of AUTHORIZED BY: Name Title Return this form to: Gail Dennard Florida League of Cities, Inc. Post Office Box 1757 Tallahassee, FL 32302-1757 Or Fax to Gail Dennard at (850) 222-3806 2008-2009 TENTATIVE BUDGET PREPARATION AND MILI-AGE CALENDAR DATE AGENCY ACTIVITY L�mIBIT 4 Jun 1st Property Appraiser To submit estimated Tax Roll value for propert,cs wit�Lne ifyli r�s June 57fl' Account supervisor Submission to Department heads budget worksheet reflecting estimated expenditures for current fiscal year. Jun 15th Dept Heads Individual Meeting held with each Dept Head, with Administrator and Account June 16 Dept Heads Supervisor initial review Submission to City Administrator and Accounts Supervisor estimated expenditures for 2008/09 budget year. June 17'h - June 30th City Administrator Dept Heads Individual meetings held with each Dept Head to review budget requests submitted on June 16`". July 1st Tax Assessor Submits certification of Taxable value to taxing authority (City). Time period starts July 15f, 2008. July 1 S` City Administrator Set date, time and place for public hearings to beheld in September City Council and consider proposed millage rate for tentative budget. Aug 4th Account Supervisor Returns certification to Property Appraiser and copy to Tax Collector. Aug 5`h-12th City Administrator Review budget request with Mayor and Dept Heads including Account Supervisor Revenue and Departmental Budgets. Aug 19th City Council Budget Workshop, 5:01 pm Sept 2nd City Council Second Budget Workshop (if needed). Aug ? Tax Assessor Prepares and mails to each taxpayer a "Notice of proposed property taxes" (this serves as a general notice of first hearing of budget). -NO LESS THAN TEN DAYS AFTER NOTICE IS MAILED BY TAX ASSESSOR - Sept 19th City Clerk (at least 10 days prior to final hearing) (10 days actual) Sept 16th City Council (within 80 days of Certification) Not earlier than 65 days) (68 days actual) (no sooner than 10 days after mailed notice) (14 days actual) Sept 24th City Clerk (within 15 days of tentative budget) Sept 30th City Council (no sooner than 2 days)(5 days after advisement) Sept 19th Account Supervisor (within 3 days of final hearing) Advertises budget ordinance. F>S. 155.041(3)(a) and Millage ordinance. Hold first Public Hearing and reading on tax millage and appropriations ordinance. F.S. requirements prior to conclusion of first hearing: 5:01pm I. Council amends tentative budget 2. Adopt tentative millage and budget (each one separately) 3. Re -compute proposed millage rate 4. Publicly announce percent millage rate exceeds "roll -back rate". Advertise Public Hearing to finally adopt a millage rate and budget (1/4 pg. 18pt type) in addition an adjacent notice meeting the budget summary requirements of Sect F.S. 129.03(3)(b) and statement of expense % increase of prior year expenditures. Second/Final Public hearing, amend adopted tentative budget to finalize the The budget, to adopt final budget; and to adopt millage rate. Forwards the certified resolution/ordinance adopting the final millage rate to the Tax Assessor and the Tax Collector. Completes and certifies form DR-422 to property appraiser. Oct 18th Account Supervisor Trim certification must be received by the Dept of Revenue no more than MAXIMUM MILLAGE LEVY CALCULATION DR-420MM-P N. 06MO DEPARTMENT OF REVENUE PRELIMINARY DISCLOSURE For municipal governments, counties, and special districts Rule 12DERWIB Florida Administrative Code Efledive08M Year County 2008 Okeechobee Principal Authority Taxing Authority City of Okeechobee City of Okeechobee 1 • Is your taxing authority a municipality or independent special district that has levied ad valorem taxes for less than 5 years? Yes 0 No 0 (1) If Yes, STOP HERE. Sign on page 2 and submit You are not subject to a millage limit In FY2008-09. 2. Current year gross taxable value from Form DR-420, Line 4 $ 329,970,000 (2) 3. Current year rolled -back rate from Form DR-420, Line 17 Is 7.1292 r $1,000 (3) Doesprior year millage exceed majority -vote rate? 4. Is your taxing authority a municipality or independent special district that had levied Yes 0 No ❑ ad valorem taxes for less than 5 years in 2007 and was not subject to a millage (4) limit in FY2007-2008? M yes, go to lure 16. 5 no, contimm to line 5. 5. In 2007, was your taxing authority part of a group of a principal authority and its Yes 0 No 0 dependent special districts and MSTUs which levied taxes within the majority vote (5) rate, but had at least one member adopt a higher rate? If yes go to line 16 N no condma to line S. 6. Prior year operating millage levy from Form DR-420, Line 11 $ 6.5010 per $1,000 (6) 7. Prior year rolled -back rate from 2007 Form DR-420, Line 15 $ 6.6010 per $1,000 (7) 8. Prior year percentage of rolled -back rate allowed to be levied by a majority vote from 2007 Form DR-420 C, Line 5; Form DR-420 M, Line 6; or Form DR-420 I, 100 % (8) Line 6 Prior year maximum millage with a majority vote (Line 7 multiplied by the 9. percentage in Line 8 (Example: 5.3927 x 95% = 5.1231 $ 6.5010 per $1,000 ( 9) IF LINE 9 IS FOIIAI Tn nO rr?CATCo TUAW 1 we c n_n Tn Recalculate rolled -back rate based on prior year majority -vote millage rate 10. Prior year final gross taxable value from Form DR-420, Line 7 $ 349,913,220 (10) 11. Prior year ad valorem proceeds with majority vote (multiply Line 9 by Line 10 and divide b 1,000 $ 2,274,786 (11) 12. Amount, if any, paid or applied in prior year because of an obligation measured by a dedicated increment value from Form DR-420, Line 13 $ 0 (12) Adjusted prior year ad valorem proceeds with majority vote (Line 11 13. minus Line 12 $ 2,274,786 (13) 14. Adjusted current year taxable value from Form DR-420, Line 16 $ 319,079,054 (14) Adjusted current year rolled -back rate (Line 13 15. ldivided by Line 14, multiplied by 1,000) $ 7.1292 per $1,000 (15) Calculate maximum millage levy for 2008 16. Rolled -back rate to be used for maximum millage levy calculation (Enter Line 15 if calculated, or Line 3 if Line 15 is not calculated) $ 7.1292 per $1,000 (16) 17. Adjustment for growth in per capita Florida personal income 1.0415 (17) 18. Rolled -back rate adjusted for change in per capita Florida personal income (Line 16 multiplied by Line 17) $ 7.4251 per $1,000 (18) 19. Estimated current year gross taxable value for operating purposes without the impact of Amendment 1 from Form DR-420, Line 10 $ 357,345,623 (19) 20. Current year adjustments to taxable value from Form DR-420 (Line 5, DR-420 plus Line 15, Form DR-420) $ 10,890,946 (20) CONTINUED ON PAGE 2 DR-420 MM-P N. 06108 21 Estimated current year adjusted taxable value without Amendment 1 impacts Pegs 2 (Line 19 minus Line 20). $ 346,464,677 (21) 22. Adjusted current year taxable value from Form DR-420, Line 16 $ 319,079,054 (22) 23. Percentage adjustment to majority vote rolled -back rate for impact of Amendment 1 Line 22 divided by Line 21, multiplied by 100) 92.10 % (23) 24. Majority vote maximum millage rate allowed (Line 18 multiplied by the percentage on Line 23. Example: 4.6718 x 93.12% = 4.3504) $ 6.8384 per $1,000 (24) 25. Two-thirds vote maximum millage rate allowed (multiply Line 18 by 1.10) $ 8.1676 per $1,000 (25) 26. Current year proposed millage rate: must equal rate entered on Form DR-420, Line 18 $ 7.4251 per $1,000 (26) 27. Current year proposed taxes (multiply Line 26 by Line 2, divided by 1,000) $ 2,460,060 (27) 28. Minimum vote required to levy proposed millage: Check one (28) ❑ a. Majority vote of the governing body: Enter millage rate from Line 24 on Line 29. ►P b. Two-thirds vote of governing body: Enter millage rate from Line 26 on Line 29. ❑ c. Unanimous vote of the governing body or 3/4 vote if nine members or more: Enter millage rate from Line 26 on Line 29. ❑ d. Referendum: Enter millage rate from Line 26 on Line 29. 29. The selection on Line 28 allows a maximum millage rate of: (Enter rate indicated by choice on Line 28) $ 7.4261 per $1,000 (29) 30. Total taxes levied at the maximum millage rate: Line 29 multiplied by Line 2 divided by 1,000) $ 2,450,060 (30) DEPENDENT SPECIAL DISTRICTS AND MSTUs: STOP HERE - SIGN AND SUBMIT Total Current Year Taxes Levied 31. Enter the current year proposed taxes of all dependent special districts & MSTUs levying a millage (The sum of all Lines 27 from each district's Form DR-420 MM- $ 0 (31) P) 32. Total current year proposed taxes (Line 27 plus Line 31) $ 2,460,060 (32) Total Maximum Taxes Enter the taxes at the maximum millage of all dependent special districts & MSTUs levying a millage (The sum of all Lines 30 from each districts Form DR-420 MM- $ 0 (33) d33. P 34. Total taxes at maximum millage (Line 30 plus line 33) $ 2,450,060 (34) Total Maximum Versus Total Taxes Levied 35. Are total current year proposed taxes on Line 32 equal to or less than total taxes at proposed maximum millage on Line 34? (Check one) Yes ❑ No ❑ (35) Complete and submit this Form DR-420MM-P, Maximum Millage Levy Calculation - Preliminary Disclosure, to your county ro appraiser with Form DR-420, Certification of Compliance. Taxing Authority Certification I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of Section 200.185 and 200.071 or200.081, F.S. Signature of Chief Administrative Officer Date NJ tY uJ = Title Z rn Brian Whitehall, C Mailing Address 55 SE 3rd City, State, Zip Physical Address Administrator 55 SE 3rd Avenue, Okeechobee, FL 34974 Name of Contact Person avenue India Riedel Phone # Fax # FL 34974 863/763-3372 ext 223 863/763-1686 FOR DOR USE ONLY • City: TA: "�t Levy: DEPARTMENT OF REVENUE Year �islribu,kd CQ) '�%i111 "ee-{ , J CERTIFICATION OF TAXABLE VALUE County DR420 R. 06M Rule 12DER08-18 Florida Administrative Code Effective 06M 2008 Okeechobee Principal Authority Taxing Authority City of Okeechobee City of Okeechobee SECTION I: COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ (1) 2. Current year taxable value of personal property for operating purposes $ (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 329,970,000 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 329,970,000 (4) Current year net new taxable value (Add new construction, additions, rehabilitative improvements 5. increasing assessed value by at least 100%, annexations, and tangible personal property value in $ 10,890,946 (5) excess of 115% of the previous year's value. Subtract deletions.) 6. Current year adjusted taxable value (Line 4 minus Line 5) $ 319,079,054 (6) 7. Prior year FINAL gross taxable value (From prior year applicable Form DR-403 series) $ 349,913,220 (7) 8. Enter number of tax increment value worksheets (DR-420TIF) attached (If none, enter 0) 0 (8) Does the taxing authority levy a voted debt service millage or a millage voted for 2 years or less 9. under s. 9(b), Article VII, State Constitution? (If yes, complete and attach form DR-420 VMA, Voted Yes ❑ No X❑ (9) Millage Addendum.) 10 Information for maximum millage calculation: Current year gross taxable value for operating purposes without the impact of Amendment 1. $ 357,345,623 (10) Prop" Appraiser Certification Lu Ir I certify the taxable values shown above are correct to the best of my knowledge. w x z Signature of Property Appraiser Date ca ' DR-420 R. 06= SECTION II: COMPLETED BY TAXING AUTHORITY - CONTINUED FROM PAGE 1 Page 2 18. Current year proposed operating millage rate $ 7.4251 per $1,000 (18) 19 Total taxes to be levied at proposed millage rate (Line 18 multiplied by Line 4, divided by 1,000) $ 2,450,060 (19) 20. Check TYPE of principal authority (check one) ❑ County ❑ Independent Special District Municipality Water Management District (20) 21. Check applicable taxing authority (check one) ❑ Principal Authority ❑ Dependent Special District ❑ MSTU ❑ Water Manaqement District Basin (21) 22. Is millage levied in more than one county? (check one) ❑ Yes ❑ No (22) DEPENDENT SPECIAL DISTRICTS AND MSTUs: STOP HERE - SIGN AND SUBMIT Enter the total adjusted prior year ad valorem proceeds of the principal authority, all dependent 23. special districts, and MSTUs levying a millage. (The sum of Line 14 from all DR-420 forms) $ 2,274,786 (23) 24 Current year aggregate rolled -back rate (Line 23 divided by Line 16, multiplied by 1,000) $ 7.1292 per$t,000 (24) 25 Current year aggregate rolled -back taxes (Line 4 multiplied by Line 24, divided by 1,000) $ 2,352,430 (25) Enter total of all operating ad valorem taxes proposed to be levied by the principal taxing authority, 26. all dependent districts, and MSTUs, if any. (Total of Line 19 from all DR-420 forms) $ 2450060 2,450,060 (26) 27 Current year proposed aggregate millage rate (Line 26 divided by line 4, multiplied by 1,000) $ 7.4251 per$1,00o (27) d rate as a percent change of rolled -back rate (Line 27 divided by Line 24, minus 1, multiplied by 100) 4.1501%662 % (28) Date Time plara First public budget hearing Taxing Authority Certification I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of Section 200.185 and 200.071 or 200.081, F.S. 3nature of Chief Administrative Officer Physical Address Brian Whitehall, CityAdministrator 55 SE 3rd Aver Mailing Address Name of Contact Person 55 SE 3rd Avenue City, State, Zip Phone # Okeechobee, FL 34974 863-763-3372 ext 223 SEE INSTRUCTIONS ON PAGE 3 Okeechobee, FL 34974 India Riedel Fax # 863-763-1686 1 1 1 1 1 1 1 1 1 1 1 1 1 i' r"Gateways to South Florida" 1 1 1: 1' �� Financial Statements Year Ended September 30, 2007 ' CITY OF OKEECHOBEE, FLORIDA ' Table of Contents As of September 30, 2007 Page ■ Introductory Section ' Title Page I 2 Table of Contents City Officials 3 tFinancial Section Independent Auditors' Report 5 ' Management's Discussion and Analysis 7 Basic Financial Statements Government -wide Financial Statements • Statement of Net Assets 15 ' • Statement of Activities Fund Financial Statements 16 Governmental Funds ' • Balance Sheet • Statement of Revenues, Expenditures, and Changes in Fund Balances 18 20 • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 22 Fiduciary Funds (Component Units that are Fiduciary in Nature) • Statement of Fiduciary Net Assets 23 • Statement of Changes in Fiduciary Net Assets 24 Notes to Financial Statements 25 Required Supplementary Information Other Than Management's Discussion and Analysis • Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund 44 • Notes to Required Supplementary Information 45 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 47 • Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 49 Schedule of Expenditures of Federal Awards 51 ' • Schedule of Findings and Questioned Costs 52 • Independent Auditors' Management Letter 55 • Affidavit of Impact Fee Compliance 59 CITY OF OKEECHOBEE, FLORIDA City Officials As of September 30, 2007 James E. Kirk Mayor, Chairman Roscoe Lowry Markham Dowling R. Watford, Jr. Clayton Williams Lydia Jean Williams Council Members John R. Cook City Attorney Brian Whitehall City Administrator Lane Gamiotea City Clerk India Riedel Account Supervisor Herbert Smith Chief of Fire Denny Davis Chief of Police Donnie Robertson Director of Public Works Oscar Bermudez City Engineer I THIS PAGE IS INTENTIONALLY LEFT BLANK. T Independent Auditors' Report ' Honorable Mayor and Members of the City Council 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, 2007, 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 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 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 opinions. In our opinion, the financial statements referred to above 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, 2007, 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 June 19, 2008 on our consideration of the City of Okeechobee, Florida's internal control over financial reporting and 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. Certified Public Accoun tan ts 215 Baytree Drive I Melbourne, FL 32940 1 p: (321) 255.0088 1 F (321) 259.8648 2221 Lee Road, Suite 15 1 Winter Park, FL 32789 1 p: (407) 422.1681 1 F (407) 423.1681 www.hoyman.com City of Okeechobee, Florida Page Two The management's discussion and analysis, and budgetary comparison information on pages 7 through 12 and 44 through 45, are not a required part of the basic financial statements but are supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Okeechobee, Florida's basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local GovernMents, and Non -Profit Organizations, and is not a required part of the basic financial of the City of Okeechobee, Florida. The schedule of expenditures of federal awards has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. IV 0 MY / M,-,, Hoyman Dobson Melbourne, Florida June 19, 2008 CITY OF OKEECHOBEE, FLORIDA ' Management's Discussion and Analysis September 30, 2007 Our discussion and analysis of the City of Okeechobee, Florida's (the City) financial performance provides an overview of the City's financial activities for the year ended September 30, 2007. 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, 2007: ' The City's total assets exceeded its liabilities at September 30, 2007 by $17,252,153. The City's total revenues were $8,025,159 for the year ended September 30, 2007, compared to ' total expenses of $5,674,546, which resulted in a $2,350,613 increase in net assets. ' 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 the City's assets and liabilities, with the 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. ' 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. CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis 30, 2007 B. Fund Financial Statements (continued) Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the City's near -term financing decisions. Both the govermnental fund balance sheet and the statement of revenues, expenditures and changes in fund balances provide reconciliations to facilitate this comparison between governmental funds and governmental activities. The basic governmental fund financial statements can be found on pages 18 through 22 of this report. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government -wide financial statement because the resources of those funds are not available to support the City's own programs. The basic fiduciary fund financial statements can be found on pages 23 and 24 of this report. C. Notes to Basic Financial Statements The notes provide additional information that is essential for a full understanding of the data provided in the government -wide and fund financial statements. The notes to basic financial statements can be found on pages 25 through 42 of this report. GOVERNMENT -WIDE FINANCIAL ANALYSIS As noted earlier, net assets may serve over time as a useful indicator of financial position. The following table reflects the condensed government -wide statement of net assets. City of Okeechobee Statement of Net Assets Current and other assets Capital assets Total assets Other liabilities Noncurrent liabilities Total liabilities Net assets: Invested in capital assets, net of related debt Restricted Unrestricted Total net assets 2007 2006 $ 10,965,592 $ 9,227,438 7,239,350 6,834,598 18,204,942 16,062,036 260,562 495,626 692,227 664,870 952,789 1,160,496 6,817,917 1,341,393 9,092,843 $ 17,252,153 6,409,553 1,212,050 7,279,937 $ 14,901,540 1 ' CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis September 30, 2007 Governmental Activities ' Total net assets increased by approximately $2.3 million primarily as a result of a $235,064 decrease in other liabilities and a $2.1 miIlion increase in current and other assets. The decrease in other liabilities was due to an accounts payable balance of approximately $213,000 at the end of 2006 in 2007. The increase for the construction in progress that was paid in current and other assets was due to an approximately $1.7 million increase in cash and cash equivalents combined with an approximate $505,000 increase in construction in progress. The increase in cash resulted mainly from revenues exceeding expenditures in the general fund including the sale of land (1 lot at the commerce park) during 2007. The following table shows condensed revenue and expense data: City of Okeechobee, Florida Statement of Activities ' 2007 2006 REVENUES: Program revenues: ' Charges for services $ 801,798 $ 705,821 Operating grants and contributions 723,757 892,449 Capital grants and contributions 602,489 312,868 General revenues: Property taxes 2,168,099 2,005,277 Public utility taxes 838,959 793,263 Franchise fees 571,394 492,638 Investment income and other 2,318,663 1,802,849 Total revenues 8,025,159 7,005,165 EXPENSES: General government 1,161,038 1,134,619 Public safety 2,884,814 2,799,856 Transportation 765,519 716,294 Physical environment 838,922 1,064,591 ' Interest on long-term debt 24,253 19,994 Total expenses Change in net assets 5,674,546 2,350,613 5,735,354 1,269,811 ' NET ASSETS, beginning 14,901,540 13,631,729 NET ASSETS, ending $ 17,252,153 $ 14,901,540 CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis 30, 2007 Governmental Activities (continued) The City experienced an increase of approximately 14% in total revenues - a $1.02 million increase to $8.025 million. Capital grants and contributions increased mainly due to completion of the Commerce Park Street Project and the Baffle Box construction project. Much of the approximately $803,000 increase in general revenues came about because of an increase in investment income and other income. Other income increased primarily from the sale of a commercial lot within the commerce park. The City recognized $137,000 on the gain on sale of capital assets. The general government, public safety and transportation expenses increase approximately $161,000 or 3.4%. Increase in salaries, supplies, fuel, and insurance, all contributed to the increase in these expenses. The physical environment expenses decreased approximately $225,000 to $838,922. The physical environment expense decrease is due in part to less road repair & road striping being completed within the fiscal year. FUND FINANCIAL ANALYSIS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental funds. The focus of the City's governmental funds is to provide information on near -term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $9,994,482, an increase of $1,968,811 in comparison with the prior year. Approximately 85.8 percent of this total amount, $8,574,530 constitutes unreserved fund balance, which is available for spending at the government's discretion. The remainder of fund balance is reserved to indicate that it is not available for new spending because it has already been committed 1) for public facilities of $1,338,846, and 2) for a variety of other restricted purposes of $81,106. The general fund is the chief operating fund of the City. At the end of the current fiscal year, unreserved fund balance of the general fund was $7,929,298 while total fund balance was $9,346,703. As a measure of the general fund's liquidity, it may be useful to compare both unreserved fund balance and total fund balance to total fund expenditures. Unreserved fund balance and total fund balance represent approximately 124% and 146% of total general fund expenditures, respectively. The Community Development Capital Project fund has a fund balance deficit of $7,007 as of September 30, 2007. The community development projects are being funded on a reimbursement basis with federal and state grant funds. These grants do not allow for reimbursement of the cost of the grant administrator consultant fees, the engineering inspection fees, and certain costs that were incurred before the grant was in place. The City will absorb the costs of the community development projects not funded by the grants. 10 7 L E U CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis September 30, 2007 General Fund Budgetary Highlights The amount appropriated for expenditures increased from $6,309,627 to $6,554,748 an increase of $245,121. The amounts expended in the categories of legislative, city clerk, general services, fire, transportation and debt service exceeded the budgeted amounts by a total of $974, $5,299, $7,049, $9,031, $31,644 and $401,210, respectfully. Actual versus budgeted items had a total net affect of $659,487. The expenditures in excess of appropriation were mostly due to unexpected additional costs as a result of the previous year's garbage collection charge, and other contractual services within the transportation department. Debt service principal and interest were budgeted in the current year as capital outlay. CAPITAL ASSETS AND LONG-TERM LIABILITIES Capital assets. The City's investment in capital assets for its governmental funds as of September 30, 2007, amounts to $7,239,350 (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 $404,752 from $6,834,598. Major changes to capital assets during the current fiscal year included the following: • Entered into a lease for twenty-four police vehicles. • Sold 24 used police vehicles. • Purchase of Equipment (Tractor). • Renovation and Expansion of Storage/Record Building. • Acquisition of Ladder Truck. • Sold Commerce Center lot. Land Buildings Improvements other than building Equipment Construction in progress Total City's Capital Assets (net of depreciation) 2007 $ 1,257,925 1,252,517 3,319,233 904,615 505,060 $ 7,239,350 11: $ 1,290,965 1,221,860 3,455,458 866,315 $ 6,834,598 Additional information on the City's capital assets can be found in note 4.C. on page 35 of this report. CITY OF OKEECHOBEE, FLORIDA Management's Discussion and Analysis ber 30, 2007 Long-term Liabilities City's Outstanding Debt Long-term Liabilities 2007 2006 Capital leases $ 421,433 $ 425,046 Compensated absences 270,794 239,824 Total $ 692,227 $ 664,870 The City's long-term liabilities increased $27,357 during the current fiscal year. The addition of a new capital lease for new police cars were offset by the sale of the old police cars with a net decrease of $3,613. Long-term liabilities increase based on the increased additional liability for compensated absences. Additional information on the City's long-term debt can be found in note 4E and 4F on pages 36-37 of this report. ECONOMIC FACTORS AND NEXT YEAR'S BUDGET The City Council decreased the millage rate of 7.1899 to 6.5010 (10.6%) for fiscal year 2008. Revenues for the fiscal year 2008 adopted budget for all funds of the City total approximately $15,700,000, an increase of less than .06% from the prior year budget for all funds of approximately $15,600,000. The minimal change in revenue is based on a reduction in intergovernmental revenues and anticipated grant funding. Expenditures for the fiscal year 2008 adopted budget for all funds of the City total approximately $7,200,000, a decrease of approximately 7.7% from the prior year budget for all funds of approximately $7,800,000. The major changes occur in the General Fund and Public Facilities Fund. 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. 'J 1 BASIC FINANCIAL STATEMENTS THIS PAGE IS INTENTIONALLY LEFT BLANK. ' ' CITY OF OKEECHOBEE, FLORIDA Statement of Net Assets - Governmental Activities September 30, 2007 ' ASSETS Cash and cash equivalents $ 9,864,313 Accounts receivable 159,092 ' Due from other governments 210,823 Inventory 30,532 Overfunded pension costs 700,832 ' Capital assets: Nondepreciable ' Land 1,257,925 Construction in progress 505,060 Depreciable, net of accumulated depreciation 1 Buildings 1,252,517 Improvements other than buildings 3,319,233 Equipment 904,615 ' Total assets 18,204,942 LIABILITIES ' Accounts payable 182,377 Accrued expenses 42,662 Deferred revenue 35,523 Noncurrent liabilities: Due within one year 90,806 ' Due in more than one year 601,421 Total liabilities 952,789 ' NET ASSETS Invested in capital assets, net of related debt 6,817,917 Restricted for: ' Law enforcement 2,547 Public facilities 1,338,846 ' Unrestricted Total net assets 9,092,843 $ 17,252,153 I The accompanying notes are an integral part of this financial statement. 15 CITY OF OKEECHOBEE, FLORIDA Statement of Activities - Governmental Activities Year Ended September 30, 2007 Functions/Programs Expenses General government Public safety Transportation Physical environment Interest on long term debt Total governmental activities Program Revenues Net (Expense) Operating Capital Revenue and Charges for Grants and Grants and Changes in Services Contributions Contributions Net Assets $ 1,161,038 $ 742,926 $ 172,301 $ - $ (245,811) 2,884,814 30,878 79,930 - (2,774,006) 765,519 27,994 471,526 - (265,999) 838,922 - - 602,489 (236,433) 24,253 - - - (24,25) $ 5,674,546 $ 801,798 $ 723,757 $ 602,489 General revenues Property taxes Public utility taxes Franchise fees Shared revenues not restricted to specific programs Unrestricted investment earnings Miscellaneous Gain on sale of capital assets Total general revenues Change in net assets Net assets, beginning Net assets, ending (3,546,502) 2,168,099 838,959 571,394 1,246,198 344,545 124,598 603,322 5,897,115 2,350,613 14,901,540 $ 17,252,153 The accompanying notes are an integral part of this financial statement. 16 THIS PAGE IS INTENTIONALLY LEFT BLANK. CITY OF OKEECHOBEE, FLOFJDA Balance Sheet - Governmental Funds September 30, 2007 Community Development Nonmajor General Capital Project Funds ASSETS Cash and cash equivalents Accounts receivable Due from other governments Due from other funds Inventory Total assets LIABILITIES AND FUND BALANCES Liabilities Accounts payable Accrued expenses Due to other funds Deferred revenue Total liabilities Fund balances: Reserved for: Encumbrances Inventory Law enforcement Public facilities Unreserved, undesignated Total fund balances (deficit) Total liabilities and fund balances $ 8,925,373 149,376 131,205 361,810 30,532 $ 9,598,296 $ 173,408 42,662 35,523 251,593 48,027 30,532 1,338,846 7,929,298 9,346,703 $ 9,598,296 $ 284,154 79,618 $ 654,786 $ 363,772 $ 654,786 $ 8,969 $ - 361,810 - 370,779 - _ 2,547 (7,007) 652,239 (7,007) 654,786 $ 363,772 $ 654,786 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. Certain receivables in governmental activities are not financial resources and, therefore, are not reported in the funds. Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. Long-term liabilities, including capital leases and compensated absences are not due and payable in the current period and, therefore, are not reported in the funds. Net assets of governmental activities The accompanying notes are an integral part of this financial statement. 18 Total Governmental Funds $ 9,864,313 149,376 210,823 361,810 30,532 $ 10,616,854 $ 182,377 42,662 361,810 35,523 622,372 48,027 30,532 2,547 1,33 8,846 8,574,530 9,994,482 700,832 9,716 7,239,350 (692,227) $ 17,252,153 Maj CITY OF OKEECHOBEE, FLORIDA Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds Year Ended September 30, 2007 General Revenues $ 3,405,824 Taxes 2,202, 811 Intergovernmental Charges for services 386,314 Licenses and permits 315,435 Fines and forfeitures 39,719 Interest and other 344,551 Miscellaneous 112,448 Total revenues 6,807,102 Expenditures Current: 57 General government Public safety 2,,8 ,72323,832 Transportation m Physical environent 560,6 6 , Capital outlay 64 19,464 719 Debt service: Principal retired 429 Interest 24,2 ,253 Total expenditures 6,399,800 Excess (deficiency) of revenues over (under) expenditures 407,302 Other financing sources (uses) Transfers in/(out) Capital lease proceeds Proceeds from sale of capital assets Total other financing sources (uses) Net change in fund balances Fund balances (deficit), beginning of year Fund balances (deficit), end of year (652,099) 464,616 1,098,440 910,957 1,318,259 8,028,444 $ 9,346,703 The accompanying notes are an integral part of this financial statement. 20 Community Total Development Nonmajor Governmental Capital Project Funds Funds $ 3,405,824 527,489 2,434 2,732,734 - - 386,314 - - 315,435 - - 39,719 - 4 344,555 - 102 112,550 527,489 2,540 7,337,131 10 5 1,137,872 - 2,723,832 - - 765,519 22,428 - 583,074 505,061 4,072 1,228,597 468,229 24,253 527,499 4,077 6,931,376 (10) (1,537) 405,755 - 652,099 - - - 464,616 - - 1,098,440 - 652,099 1,563,056 (10) 650,562 1,968,811 (6,997) 4,224 8,025,671 $ (7,007) $ 654,786 $ 9,994,482 21 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, 2007 Net change in fund balances - total governmental funds $ 1,968,811 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. 824,870 The net effect of various miscellaneous transactions involving capital assets (i.e. sales, trade ins, and donations) is to increase net assets. (420,118) 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. (5,309) The issuance of long-term debt (capital lease) 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 net effect of these differences in the treatment of long-term debt and related items. 3,613 Some revenue, the sale of fill dirt, is recorded in the statement of activities, but since it does not provide current financial resources is not reported as revenue in the funds. 9,716 Compensated absences 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. (30,970) Change in net assets of governmental activities $ 2,350,613 22 CITY OF OKEECHOBEE, FLORIDA ' Statement of Fiduciary Net Assets - Pension Trust Funds September 30, 2007 COMPONENT UNIT ' General Pension Employees' ' Trust Funds Pension Trust Assets 1 Cash and cash equivalents $ 7,506,780 $ 5,831,866 Receivables 74,873 61,886 Total assets $ 7,581,653 $ 5,893,752 1 LIABILITIES AND FUND BALANCES 1 Liabilities Accounts payable $ 27,705 $ 13,241 Fund Balances 1 Reserved for pension benefits 7,553,948 5,880,511 1 Total liabilities and fund balances $ 7,581,653 $ 5,893,752 i 1 1 1 1 1 The accompanying notes are an integral part of this financial statement. 23 CITY OF OKEECHOBEE, FLORIDA Statement of Changes in Fiduciary Net Assets - Pension Trust Funds Year Ended September 30, 2007 COMPONENT UNIT General Pension Employees' Trust Funds Pension Trust Additions Contributions State $ 218,081 $ - 177,868 312,956 City 67,334 170,580 Employees Total contributions 463,283 483,536 Investment earnings: Net increase in the 884,473 682,342 fair value of investments 24,145 20,269 Interest and dividends 908,618 702,611 (46,536) (36,231) Less investment expense 862,082 666,380 Net investment income Total additions 1,325,365 1,149,916 Deductions 156,480 92 161,837 Benefits paid to participants Refunds on termination 31,199 37,917 17,406 Administrative expenses 267,917 53,135 253,135 Total deductions 1,057,448 896,781 Change in net assets Net assets held in trust for pension 6,496,500 4,983,730 benefits, beginning of year Net assets held in trust for pension $ 7,553,948 $ 5;880,511 benefits, end of year 24 The accompanying notes are an integral part of this financial statement. CITY OF OKEECHOBEE, FLORIDA ' Notes to Financial Statements September 30, 2007 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. REPORTING ENTITY ' 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 these entities are reported in a separate column in the combined financial statements. Discretely Presented Component Unit ' 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. 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 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 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 reve- nues 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. 1 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements ':?n ')nn'7 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND FINANCIAL STATEMENT PRESENTATION The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, franchise taxes, licenses, charges for services, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government. The City reports the following major governmental funds: The general fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The community development capital project fund accounts for the assets, liabilities, revenues and expenditures related to the construction of infrastructure and other improvements in the City of Okeechobee. 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. CITY OF OKEECHOBEE, FLORMA ' Notes to Financial Statements September 30, 2007 1 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) ' C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND FINANCIAL STATEMENT PRESENTATION (CONTINUED) ' 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 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. ' 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 government's policy to use restricted resources first, then unrestricted resources as they are needed. ' D. ASSETS, LIABILITIES, AND NET ASSETS OR EQUITY ' 1. Cash and investments State statutes authorize the government 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, and direct obligations of the U. S. Treasury. ' Investments in the Local Government Surplus Funds Trust Fund, a 2a-7 like pool, are carried at amortized cost, which approximates fair value. A "2a-7 like pool" is an external investment pool that is not registered with the SEC as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with ' the SEC's Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The fair value of the position in the pool is the same as the share value of the pool share. ' The City pools the investments of its governmental funds. Investment earnings of the pool are allocated to the participating funds at the end of each month based on the ratio of each participant funds' investment to the total ' pooled investment. For purposes of the fiduciary funds, cash and cash equivalents include cash deposits and cash funds held in broker ' accounts. 27 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements September 30, 2007 NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. ASSETS, LIABILITIES, AND NET ASSETS OR EQUITY (CONTINUED) 1. Cash and investments (continued) Within the pension trust fund, the City of Okeechobee Police Officers' and Firefighters' Retirement System is authorized within certain limitations by its governing board to invest in time, savings, and money market deposits, obligations of the U.S. government and government agencies, stocks, commingled funds administered by national or state banks, mutual funds, bonds, and foreign securities. The City of Okeechobee General Employees' Retirement System is authorized within certain limitations by its governing board to invest in certificates of deposit, repurchase agreements, commercial paper, obligations of the U.S. government and government agencies, stocks, bonds, and foreign securities. Pension trust fund investments are reported at fair value. Short-term investments are reported at cost, which approximates fair value. Securities traded on a national or international exchange are valued at the last reported sales price. Investments that do not have an established market are reported at estimated fair value. Gains and losses from the sale or exchange of investments are recognized on the transaction date. The difference between the excess of fair value over cost represents unrealized gains. 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 for the General Fund. The tax rate for the fiscal year was 7.1899 mils. 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 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). CITY OF OKEECHOBEE, FLORIDA ' Notes to Financial Statements September 30, 2007 ' NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CONTINUED ' D. ASSETS, LIABILITIES, AND NET ASSETS OR EQUITY (CONTINUED) 4. Capital assets ' 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 $750 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. ' The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. ' Major outlays for capital assets and improvements are capitalized as projects are constructed. ' Property, plant, and equipment is depreciated using the straight line method over the following estimated useful lives: Assets Years ' Buildings 25-60 Building improvements 12-20 Vehicles 10 ' Equipment 5-15 S. Compensated absences ' It is the government's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. All sick and vacation pay is accrued when incurred in the government -wide financial statements A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. 6. Long-term obligations In the government -wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the statement of net assets. ' In the governmental fund financial statements, the face amount of debt issued is reported as other financing sources. CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements September 30, 2007 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. ASSETS, LIABILITIES, AND NET ASSETS OR EQUITY (CONTINUED) 7. Fund equity In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Reserves for encumbrances represent amounts remaining on outstanding purchase orders and contracts that are not available for appropriation. Reserves for inventory represent amounts paid from current resources for use in future years that are not available for appropriation. Reserves for law enforcement and public facilities represent amounts that are legally restricted by outside parties for specific purposes. NOTE 2 — RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS A. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND BALANCE SHEET AND THE GOVERNMENT -WIDE STATEMENT OF NET ASSETS The governmental fund balance sheet includes a reconciliation between fund balance -total governmental funds and net assets -governmental activities as reported in the government -wide statement of net assets. One element of that reconciliation explains that "long-term liabilities, including bonds payable, if any, are not due and payable in the current period and therefore are not reported in the funds". The details of this $692,227 difference are as follows: Capital leases payable $ 421,433 Compensated absences 270,794 Net adjustment to reduce fund balance - total governmental funds to arrive at net assets -governmental activities $ 692,227 B. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND STATEMENT OF REVENUES, EXENDITURES, AND CHANGES IN FUND BALANCES AND THE GOVERNMENT -WIDE STATEMENT OF ACTIVITIES The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes in net assets of governmental activities as reported in the government -wide statement of activities. One element of that reconciliation explains that "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 and reported as depreciation expense". The details of this $824,870 difference are as follows: Capital outlay Depreciation expense $ 1,228,597 (403.727 Net adjustment to increase net changes in fund balances - total governmental funds to arrive at changes in net assets of governmental activities $ 824,870 CITY OF OKEECHOBEE, FLORIDA ' Notes to Financial Statements September 30, 2007 ' NOTE 2 — RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANC IAL STATEMENTS (CONTINUED) B. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND STATEMENT OF REVENUES, EXENDITURES, AND CHANGES IN FUND BALANCES AND ' THE GOVERNMENT -WIDE STATEMENT OF ACTIVITIES (CONTINUED) Another element of that reconciliation states that "The net effect of various miscellaneous transactions involving ' capital assets (i.e., sales, trade-ins, and donations) is to decrease net assets". The details of this $(420,118) difference are as follows: ' 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. $ (495,118) Donations of capital assets increase net assets in the statement of activities, but ' do not appear in the governmental funds because they are not financial resources. 75,000 Net adjustment to increase net changes in fund balances — total governmental funds to arrive at changes in net assets ofgovernmental activities $ (420,118) ' Another element of that reconciliation states that "the issuance of long-term debt e. bonds leases provides g ( g > ) p ides 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. The details of this $3,613 difference are as follows: Debt issued or incurred: ' Capital lease financing $ (464,616) Principal repayments 468,229 Net adjustment to increase net changes in fund balances — total governmental funds to arrive at changes in net assets ofgovernmental activities $ 3,613 ' NOTE 3 — STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. BUDGETARY INFORMATION ' As permitted by GASB Statement No. 34, Basic Financial Statements and Management Discussion and Analysis for State and Local Governments, the City has elected to disclose all budgetary information in the notes to the ' required supplementary information. CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements ber 30, 2007 NOTE 4 — DETAILED NOTES ON ALL FUNDS A. DEPOSITS AND INVESTMENTS Banks and savings and loans must meet the criteria to be a qualified public depository as described in the Florida Security for Public Deposits Act in accordance with Chapter 280, Florida Statutes before any investment of public funds can be made with them. At year end, the carrying amount of the City's (Primary Government) deposits was $3,832,097 and the bank balance was $3,985,745. In addition, the City holds $324 of petty cash. The component units carrying amount of deposits was $64,793 and the bank balance was $64,793. Monies invested in amounts greater than the FDIC insurance coverage are secured by the banks pledging securities with the State Treasurer in the multiple financial institutions collateral pool. 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 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. The Municipal Police Officers' and Firefighters' pension trust funds are authorized to invest in annuity and life insurance contracts; insured time or savings accounts of banks, saving and loan associations, and credit unions; obligations of the U.S Government or agencies thereof; bonds issued by the State of Israel; stocks, commingled funds administered by national or state banks, mutual funds, bonds, or other evidences of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, any state or organized territory of the United States, or the District of Columbia; foreign securities up to 10% of the fund assets; and real estate, provided the cost is no more than 10%. The City of Okeechobee and the Okeechobee Utility Authority Employees' Retirement System (Discretely Presented Component Unit) is authorized to invest in annuity and life insurance contracts; insured time or savings accounts of banks or savings and loan associations; obligations of the U.S Government or agencies thereof, bonds issued by the State of Israel; and bonds, stocks, commingled funds administered by national or state banks, or other evidences of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, any state or organized territory of the United States, or the District of Columbia, provided the security is traded on a nationally recognized exchange and holds a rating in one of the three highest classifications. Credit risk In accordance with Florida Statute 218.415, it is the City's policy to invest in certificates of deposit and pooled investment accounts with the State Board of Administration. Interest rate risk 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. CITY OF OKEECHOBEE, FLORIDA ' Notes to Financial Statements September 30, 2007 ' NOTE 4 — DETAILED NOTES ON ALL FUNDS CONTINUED ' A. DEPOSITS AND INVESTMENTS (CONTINUED) At September 30, 2007, the City had the following investments: Investment Type Government -wide Local government surplus fund trust fund investment pool Pension Funds Investment Maturity (years) Fair Value Less than 1 11=5 Over 6 Rating $6,031,892 $6,031,892 - - Unrated 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. Nationally recognized statistical rating organizations ("NSROs"), such as Moody's and Standard and Poor's, assign credit ratings to security issuers and ' issues that indicate a measure of potential credit risk to investors. Fixed income securities considered investment grade are those rated at least Baa by Moody's and BBB by Standard and Poor's. ' Concentration of credit risk is an increased risk of loss which occurs as more investments are acquired from one issuer (i.e. lack of diversification). Interest rate risk exists when there is a possibility that changes in interest rates could adversely affect an investment's fair value. Custodial credit risk for deposits exists when, in the event of the failure of a depository financial institution, an entity may be unable to recover deposits, or collateral securities, that are in the possession of an outside party. The investments of the Plan included shares of an intermediate term bond fund comprising approximately 34% of the investments and an international equity fund comprising approximately 9% of the investments. The portfolio characteristics of the intermediate term bond fund, which was comprised of approximately 38% U.S. Government and Federal Agency Securities, includes an average maturity of 6.9 years with an effective duration of 3.7 years. The fund philosophy is to invest in domestic corporate investment grade bonds rated A or higher by major credit rating agencies, mortgages and U.S. Government Securities. The Fund itself was not rated by a major credit rating agency. CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements September 30.2007 NOTE 4 — DETAILED NOTES ON ALL FUNDS (CONTINUED) A. DEPOSITS AND INVESTMENTS (CONTINUED) Investment Tyne Fair Value Ratin Proprietary Funds $ 1,768,460 Unrated Common and Collective Funds 11,505,393 Unrated $ 13,273,853 B. RECEIVABLES Receivables as of September 30, 2007 are as follows: Franchise/Utility taxes Garbage Contributions Other Receivables, net Municipal Municipal Component Unit Police Officers' Firefighters' General Pension Pension Employees General Fund Trust Trust Pension Trust $ 108,242 $ - $ - $ - 15,729 - - - - 41,105 33,768 61,886 25,405 - - - $ 149,376 $ 41,105 $ 33,768 $ 61,886 4 ' CITY OF OKEECH OBEE, FLORIDA ' Notes to Financial Statements September 30, 2007 ' NOTE 4 — DETAILED NOTES ON ALL FUNDS CONTINUED ' C. CAPITAL ASSETS Capital asset activity for the year ended September 30, 2007 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental activities: ' Capital assets, not being depreciated: Land $ 1,290,965 $ $ (33,040) $ 1,257,925 ' Construction in progress Total capital assets, not being depreciated - 1,290,965 505,060 - 505,060 505,060 (33,040) 1,762,985 Capital assets, being depreciated: Buildings 1,592,277 87,198 (6,462) 1,673,013 Improvements other than buildings 4,064,747 59,009 (2,001) 4,121,755 Equipment 1,707,328 652,330 (545,389) 1,855,269 ' Total capital assets being depreciated 7,364,352 798,537 (512,852) 7,650,037 Less accumulated depreciation for: Buildings (370,417) (52,966) 2,887 (420,496) Improvements other than buildings (609,289) (193,233) - (802,522) Equipment (841,013) (157,528) 47,887 (950,654) Total accumulated depreciation (1,820,719) (403,727) 50,774 (2,173,672) ' Total capital assets, being depreciated, net 5,543,634 394,810 (462,078) 5,476,365 ' Governmental activities capital assets, net $ 6,834,598 $ 899,870 $ (495,118) $ 7,239,350 Depreciation expense was charged to functions /programs the of government as follows: ' Governmental activities: General government $ 15,302 ' Public safety Physical environment 142,846 245,579 Total depreciation expense - governmental activities $ 403,727 i I CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements 30, 2007 NOTE 4 — DETAILED NOTES ON ALL FUNDS (CONTINUED) D. INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS The composition of interfund balances as of September 30, 2007, is as follows: Due to/from other funds: Receivable Fund General Payable Fund Amount Community Development Capital Project $ 361,810 The City's capital projects are partially funded by federal grants on a reimbursement basis. The City advanced funds from the General Fund to the Capital Project Fund for the payment of the project costs. Once reimbursement is received under the grants the advances will be repaid. During the year ended September 30, 2007, the General Fund transferred $652,099 to a nonmajor fund. The funds represent proceeds from certain land sales recorded in the current fiscal year and are to be used for future capital projects. E. CAPITAL LEASE The government has entered into a lease agreement as lessee for financing the acquisition of certain vehicles for the police, fire and public works departments. This lease agreement qualifies as a capital lease for accounting purposes and, therefore, has been recorded at the present value of its future minimum lease payments as of the inception date. The assets acquired through the capital lease are as follows: Asset: Vehicles $ 464,616 Less: Accumulated depreciation (29,405) Total $ 435,211 Obligations of governmental activities under the capital lease at September 30, 2007, were as follows: Year Ending Sept. 30, Principal Interest Total 2008 $ 52,247 $ 19,751 $ 71,998 2009 54,863 17,138 72,001 2010 123,287 13,593 136,880 2011 151,889 6,616 158,505 2012 39,147 481 39,628 Total $ 421,433 $ 57,579 $ 479,012 ' CITY OF OKEECHOBEE FL ORIDA ' Notes to Financial Statements September 30, 2007 ' NOTE 4 — DETAILED NOTES ON ALL FUNDS (CONTINUED) ' F. CHANGES IN LONG-TERM LIABILITIES Long-term liability activity for the year ended September 30, 2007, was as follows: Beginning Ending Due Within Balance Additions Reductions Balance One Year Governmental ' activities: Capital lease $ 425,046 $ 464,616 $ (468,229) $ 421,433 $ 52,247 Compensated absences 239,824 52,452 (21,482) 270,794 38,559 ' Long-term liabilities $ 664,870 $ 517,068 $ (489,711) $ 692,227 $ 90,806 ' For the governmental activities, compensated absences and fund. capital leases are generally liquidated by the general ' NOTE 5 — OTHER INFORMATION A. RISK MANAGEMENT The City is exposed to various risks of loss, including, but not limited to theft, damage or destruction of its buildings, equipment, records, and monetary assets, and liability for personal injury, property damage, and ' consequences of employee and public official actions. The City participates in a non -assessable public risk pool to cover significant loss exposure and purchases commercial insurance for third party pollution liability coverage. The pool maintains a loss reserve and purchases specific excess insurance, aggregate excess insurance and multiple ' loss coverage from commercial carriers and underwriters. B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS ' Plan Descriptions — The City contributes to two single -employer defined benefit pension plans: City of Okeechobee Municipal Police Officers' Pension Trust Fund and City of Okeechobee Municipal Firefighters' Pension Trust Fund ' (the Plans). The Plans provide retirement, disability, and death benefits to plan members and their beneficiaries. Chapters 185 and 175 of the Florida Statutes establish the minimum benefits and the minimum standards for the operation and funding of the Police Officers' and the Firefighters' Municipal Pension Trust Funds, respectively. Per City Ordinances Nos. 750 and 749, sole responsibility for administering the Plans is vested in the Board of Trustees ' of each plan. The Boards cannot amend the provisions of the plans without the approval of the City. The Plans issue publicly available financial reports that include financial statements and required supplementary information. The reports are available from the City of Okeechobee, Florida, 55 S.E. Third Avenue, Okeechobee, Florida 34974. 37 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements ber 30, 2007 NOTE 5 — OTHER INFORMATION (CONTINUED) B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (CONTINUED) Funding Policies — The contribution requirements of plan members and the City are established and may be amended by City ordinance. Plan members are required to contribute 5% of their annual covered salary for the Police Officers' and Firefighters' Municipal Trust Funds. 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 state contributions for such year, and the normal cost for the year, as shown by the most recent actuarial valuation of the plan; the current rate is 13.26% for the Police Officers' plan and 3.47% for the Firefighters' plan. 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 in the amounts of $134,181 and $83,900, 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, 2007 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) and (b) projected salary increases of 6% for both the Police Officer's Trust and Firefighter's Trust. Both (a) and (b) included an inflation component of 4%. 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. Trend information for each of the City's defined benefit plans: Annual Percentage Year Pension Of APC Ended Cost (APC) Contributed Municipal Police Officers' 9/30/05 $ 213,688 105 % 9/30/06 278,439 96 9/30/07 255,926 96 Municipal Firefighters' 9/30/05 $ 53,415 95 % 9/30/06 45,897 96 9/30/07 80,896 105 Net Pension Obligation $ (385,076) (348,367) (339,019) $ (361,222) (357,774) (361,813) ' CITY OF OKEECHOBEE FLORIDA ' Notes to Financial Statements September 30, 2007 ' NOTE 5 — OTHER INFORMATION (CONTINUED) ' B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (CONTINUED) Pension Plan — Discretely Presented Component Unit Plan Description - The City contributes to the City of Okeechobee and Okeechobee UtilityAuthority Employees' ty Retirement System (the System), a cost -sharing multiple employer defined benefit pension plan administered by ' the System's Board of Trustees. The System provides retirement, disability, and death benefits to plan members and their beneficiaries. The Board of Trustees is authorized by City Ordinance No. 686 to establish and amend all plan provisions. The System issues a publicly available financial report that includes financial statements and ' required supplementary information. That report is available from the City of Okeechobee, Florida, 55 S.E. Third Avenue, Okeechobee, Florida 34974. Funding Policy — The contribution requirements of the plan members and the City are established and may be ' amended by City ordinance. Plan members are required to contribute 6% of their covered annual salary. The City is required to contribute at an actuarially determined rate; the current rate is 11.04% of covered payroll. The City's contributions for the years ended September 30, 2007, 2006, and 2005 were $87,634, $81,262, and $68,164, respectively, and were equal to the required contributions for each year. ' Pension trust funds fiduciary net assets activity as of September 30, 2007 was as follows: COMPONENT UNIT ' Police Total General Firefighters' Officers' Pension Employees' Pension Pension Trust Funds Pension ' ASSETS Cash and cash equivalents $ 2,224,495 $ 5,282,285 $ 7,506,780 $ 5,831,866 ' Receivables 33,768 41,105 Total assets $ 2,258,263 74,873 61,886 $ 5,323,390 $ 7,581,653 $ 5,893,752 LIABILITIES ' Accounts payable $ 12,050 $ 15,655 $ 27,705 $ 13,241 ' FUND BALANCES Reserved for benefits 2,246,213 pension 5,307,735 7,553,948 5,880,511 Total liabilities and fund ' Balances $ 2,258,263 $ 5,323,390 $ 7,581,653 $ 5,893,752 CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements September 30, 2007 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, 2007 was as follows: ADDITIONS Contributions State City Employees Total contributions Investment earnings: Net increase in fair value of investments Interest and dividends Total investment earnings Less investment expense Net investment income Total additions DEDUCTIONS Benefits paid to participants Refunds on tennination 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 Total Firefighters' Police Pension Pension Pension Trust Funds COMPONENT UNIT General Employees' Pension $ 83,900 $ 134,181 $ 218,081 $ - 26,775 151,093 177,868 312,956 22,538 44,796 67,334 170,580 133,213 330,070 463,283 483,536 263,317 621,156 884,473 682,342 7,310 16,835 24,145 20,269 270,627 637,991 908,618 702,611 (13,867) (32,669) (46,536) (36,231) 256,760 605,322 862,082 666,380 389,973 935,392 1,325,365 1,149,916 30,629 149,609 180,238 18.055 38,425 56,480 16,430 14,769 31,199 65,114 202,803 267,917 324,859 732,589 1,057,448 173,892 61,837 17,406 253,135 896,781 1,921,354 4,575,146 6,496,500 4,983,730 $ 2,246,213 $ 5,307,735 $ 7,553,948 $ 5,880,511 n ' CITY OF OKEECHOBEE, FLORIDA ' Notes to Financial Statements September 30, 2007 INOTE 6 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSION ' As required by Section 112.0801, Florida Statutes, former employees who have retired prior to October 1, 1987, as well as those who retire on or after such date, and their eligible dependents, have the option to participate in the City's Group Health Insurance Plan. The City requires retirees to pay 100% of the premiums for retirees and their ' dependents. However, inclusion of retirees into the Plan represents an implicit cost to the City, as the claims experience of active employees is commingled with the claims experience of retirees to determine total health care costs per employee. The City funds this future implicit cost on a pay-as-you-go basis. As of September 30, 2007, ' there are 3 participants (retirees) receiving benefits. ' NOTE 7 - CAPITAL PROJECT FUND BALANCE DEFICIT Expenditures exceeded revenue in the Community Development Capital Project fund which resulted in a fund ' balance deficit. The expenditures in this capital project fund that are not reimbursed by grants will be funded by the General Fund. ' NOTE 8 - SUBSEQUENT EVENTS State Board of Administration. As discussed in Note 4.A., at September 30, 2007, the City had $6,031,892 ' invested in the State Board of Administration's Local Government Surplus Funds Trust Fund Investment Pool (Pool). On November 29, 2007, the State Board of Administration implemented a temporary freeze on the assets held in the Pool due to an unprecedented amount of withdrawals from the Fund coupled with the ' absence of market liquidity for certain securities within the Pool. The significant amount of withdrawals followed reports that the Pool held asset -backed commercial paper that was subject to sub prime mortgage risk. On December 4, 2007, based on recommendations from an outside financial advisor, the State Board of ' Administration restructured the Pool into two separate pools. Pool A consisted of all money market appropriate assets, which was approximately $12 billion or 86% of Pool assets. Pool B consisted of assets that either defaulted on a payment, paid more slowly than expected, and/or had any significant credit and ' liquidity risk, which was approximately $2 billion or 14% of Pool assets. At the time of the restructuring, all current pool participants had their existing balances proportionately allocated into Pool A and Pool B. Currently, Pool A participants may withdraw 15% of their balance or $2 million, whichever is greater, without penalty. Withdrawals from Pool A in excess of the above limit are subject to a 2% redemption fee. New investments in Pool A are not subject to the redemption fee or withdrawal restrictions. Future withdrawal ' provisions from Pool A will be subject to further evaluation based on the maturities of existing investments and the liquidity requirements of the Pool. On December 21, 2007, Standard and Poor's Ratings Services assigned its "ARAM" principal stability fund rating to Pool A. ' Currently, Pool B participants are prohibited from withdrawing any amount from the Pool and a formal withdrawal policy has not yet been developed. Market valuations of the assets held in Pool B are not readily available. In addition, full realization of the principal value of Pool B assets is not readily determinable. W CITY OF OKEECHOBEE, FLORIDA Notes to Financial Statements 30, 2007 NOTE 8 - SUBSEQUENT EVENTS (CONTINUED) As of April 30, 2008, the date of the latest investment statement from the State Board of Administration, the City has $432,688 and $488,033 invested in Pool A and B, respectively. Additional information regarding the Local Government Surplus Funds Trust Fund may be obtained from the State Board of Administration. Property Taxation. On January 29, 2008, the Florida electorate approved an amendment to the Florida Constitution relative to property taxation. This amendment (referred to as Amendment 1) was placed on the ballot by the Florida Legislature at a special session held in October 2007. With respect to homestead property, Amendment 1 increases the current $25,000 homestead exemption by another $25,000 (for property values between $50,000 - $75,000), except for school district taxes. Since the new $25,000 homestead exemption does not apply to school district taxes, this effectively amounts to a $15,000 increase to the existing homestead exemption, resulting in an estimated annual savings of $240 for an average homeowner. Amendment 1 also allows property owners to transfer (make portable) up to $500,000 of their Save Our Homes benefits to their next homestead when they move. Save Our Homes became effective in 1995 and limits (caps) the annual increase in assessed value for homestead property to three percent (3%) or the percentage change in the Consumer Price Index, whichever is less. With respect to non -homestead property, Amendment 1 limits (caps) the annual increase in assessed value for non -homestead property (businesses, industrial property, rental property, second homes, etc.) to ten percent (10%), except for school district taxes. The Amendment also provides a $25,000 exemption for tangible personal property. Amendment 1 becomes effective on October 1, 2008, with the exception of the ten percent (10%) assessment cap on non -homestead property which becomes effective on January 1, 2009. Based on information received from the Okeechobee Property Appraiser's Office, the estimated annual loss of property tax revenues for the City of Okeechobee, Florida from the additional homestead exemption and the $25,000 exemption for tangible personal property is approximately $159,339. At present, there is no accurate way to determine the impact of the portability and assessment cap on non -homestead property provisions in terms of potential loss of property tax revenues. Long-term debt. The City entered into a capital lease for a computer system November 6, 2007. The City will make 5 annual payments of $44,386, including interest of 14%, from January 15, 2008 to January 15, 2012. The City must keep the amount of the principal, $194,838, in an escrow account and can make payments to the lessor for the lease from the account. The City entered into a 5 year capital purchase lease agreement for police vehicles on February 5, 2008. The City will make annual payments of $18,000 for the first three years and $42,333 for the last two years including principal and interest. The nominal annual interest rate is 4.85%. 4 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS E CITY OF OKEECHOBEE, FLOWDA Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual General Fund Year Ended September 30, 2007 Revenues Taxes Intergovernmental Charges for services Licenses and permits Fines and forfeitures Interest Miscellaneous Total revenues Expenditures Current: General government: Legislative Executive City Clerk Financial Services Legal Council General Services Total general government Public safety: Fire Police Total public safety Transportation Physical environment Capital outlay Debt service: Principal Interest Total debt service Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses) Operating transfers in (out) Capital lease proceeds Sale of capital assets Net other financing sources (uses) Excess (deficiency) of revenues and other financing sources over (under) expenditures and other financing sources (uses) Fund balances, beginning of year Fund balances, end of year Reconciliation of budgetary to GAAP basis Current year encumbrances Prior year encumbrances Fund balance on GAAP basis Original Final Budget Budget $ 2,997,926 2,286,594 401,827 284,751 28,730 110,000 2,600 6,112,428 131,247 161,618 182,672 217,160 80,468 503,162 1,276,327 1,179,437 1,750,382 2,929,819 1,271,169 695,000 890,000 $ 3,335,509 2,182,745 378,309 249,109 32,218 239,759 647,207 7,064,856 116,474 146,330 161,469 181,898 48,924 566,838 1.221.933 1,083,976 1,695,732 2,779,708 1.127.560 4LU,01 D 913,660 Actual (on Budgetary Basis) $ 3,405,824 2,202,811 386,314 315,435 39,719 344,551 112,448 6,807,102 117,448 144,710 166,768 180,556 45,738 573,887 1.229.107 1,093,007 1,666,560 2,759,567 1,15 9,204 136,887 512,905 58,000 68,746 468,229 28,000 22,526 24,253 86,000 91,272 492,482 7,148,315 6,554,748 6,290,152 (1,035,887) 510,108 - (652,099) 467,592 464,161 430,596 446,250 898,188 258,312 (137,699) 768,420 8,028,444 8,028,444 $ 7,890,745 $ 6,796,864 Variance with Final Budget Positive (Negative) $ 70,315 20,066 8,005 66,326 7,501 104,792 (534,759) (257,754) (974) 1,620 (5,299) 1,342 3,186 (7,049) (7,174) (9,031) 29,172 20,141 (31, 644) 283,728 400,755 (399,483) (1,727) (401,210) 264,596 516,950 6,842 (652,099) - 464,616 455 1,098,440 652,190 910,957 652,645 1,427,907 659,487 8,028,444 - 9,456,351 $ 659,487 48,027 (157,675) $ 9,346,703 The accompanying notes to required supplementary information are an integral part of this financial schedule. 44 CITY OF OKEECHOBEE FLORIDA ' Notes to Required Supplementary Information September 30, 2007 A. BUDGETARY INFORMATION ' Annual budgets are adopted on a basis consistent with U.S. generally accepted accounting principles for all governmental funds. All annual appropriations lapse at fiscal year end. ' The City manager may make transfers of appropriations within a department as long as the total budget of the department is not increased. Transfers of appropriations between departments require the approval of the council. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) ' is the department level. The council made several supplemental budgetary appropriations during the year. Encumbrances accounting is employed in governmental funds. Encumbrances (e.g., purchase orders, contracts) outstanding at year end are reported as reservations of fund balances and do not constitute expenditures or liabilities because the commitments will be re -appropriated and honored during the subsequent year. ' For the year ended September 30, 2007, expenditures exceeded the budgeted amounts for the Legislative, City Clerk, General Services, Fire and Transportation departments by $974, $5,299, $7,049, $9,031 and $31,644, respectively. In addition, expenditures for debt service principal and interest exceeded the budgeted amounts by $399,483 and $1,727, respectively. These excess expenditures were covered by available fund balance in the ' general fund. THIS PAGE IS INTENTIONALLY LEFT BLANK. T lependent Auditors' Report on Internal Control Over Financial and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ' Honorable Mayor and Members of the City Council City of Okeechobee, Florida ' We have audited the fmancial 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, 2007, ' which collectively comprise the City of Okeechobee, Florida's basic financial statements and have issued our report thereon dated June 19, 2008. 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 t Standards, issued by the Comptroller General of the United States. 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 have been furnished to us, and this report, insofar as it relates to the fiduciary fund type and the discretely presented component unit, is based on the reports of the other auditors. 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 opinions on the financial statements, butt 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. I Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we identified certain deficiencies in internal control over financial reporting that we consider to be significant deficiencies. A control deficiency 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 misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects City of Okeechobee, Florida's ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the City of Okeechobee, Florida's financial statements that is more than inconsequential will not be prevented or detected by the City of Okeechobee, Florida's internal control. We consider all of the deficiencies described in the accompanying schedule of findings and questioned costs to be significant financial reporting. Certified Public Accountants 215 Baytree Drive I Melbourne, FL 32940 1 p: (321) 255.0088 1 fi (321) 259.8648 2221 Lee Road, Suite 15 1 Winter Park, FL 32789 1 p: (407) 422.1681 1 fi (407) 423.1681 www.hoyman.com Honorable Mayor and Members of the City Council City of Okeechobee, Florida Page Two A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the City of Okeechobee, Florida's internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. However, of the significant deficiencies described in the schedule of findings and questioned costs, we consider certain items [2007-01 and 2007-03] to be material weaknesses. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City of Okeechobee, Florida's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance or other matters that is required to be reported under Government Auditing Standards and which is described in the accompanying schedule of findings and questioned costs as item 2007-02. We noted a certain matter that we reported to management of the City of Okeechobee, Florida in a separate letter dated June 19, 2008. City of Okeechobee, Florida's response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. We did not audit the City of Okeechobee, Florida's responses, and accordingly, we express no opinion on them. This report is intended solely for the information and use of management, City Council and federal awarding agencies and is not intended to be and should not be used by anyone other than these specified parties. MA 5 Hoyman Dobson Melbourne, Florida June 19, 2008 Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 ' Honorable Mayor and Members of the City Council City of Okeechobee, Florida Compliance ' We have audited the compliance of the City of Okeechobee, Florida with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to its major federal program for the year ended September 30, 2007. The City of Okeechobee, Florida's major federal program is identified in the summary of auditor's results section of the accompanying ' schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to its major federal program is the responsibility of the City of Okeechobee, Florida's management. Our responsibility is to express an opinion on the City of Okeechobee, Florida's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United ' States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. Those standards and OMB Circular A-133 require that we plan and ' perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City of Okeechobee, Florida's compliance with ' those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the City of Okeechobee, Florida's compliance with those requirements. ' In our opinion, the City of Okeechobee, Florida, complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended September 30, 2007. ' Internal Control Over Compliance ' The management of the City of Okeechobee, Florida is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the City of Okeechobee, Florida's internal control over compliance with requirements that could have a direct and material effect on a major feder ' program in order to determine our auditing procedures for the purpose of expressing our opinion on co;?l",. but not for the purpose of expressing an opinion on the effectiveness of internal contro].cver cant=ce. ' CertifzedPublic Accountants 215 Baytree Drive I Melbourne, FL 32940 1 p: (321) 255.0088 1 f (321) 259.8648 2221 Lee Road, Suite 15 1 Winter Park, FL 32789 1 p: (407) 422.1681 1 f (407) 423.1681 www.hoyman.com Honorable Mayor and Members of the City Council City of Okeechobee, Florida Page Two Accordingly, we do not express an opinion on the effectiveness of the City of Okeechobee, Florida's internal control over compliance. A control deficiency in an entity's internal control over compliance 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 noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the entity's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity's internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of management, City Council, others within the entity, and federal awarding agencies and pass -through entities and is not intended to be and should not be used by anyone other than these specified parties. IMS Hoyman Dobson Melbourne, Florida June 19, 2008 CITY OF OKEECHOBEE, FLORIDA Schedule of Expenditures of Federal Awards For the Year Ended September 30, 2007 Federal Agency Pass -Through Entity CFDA Federal Program No. U.S. Department of Housing and Urban Development Indirect Program Passed through Florida Department of Community Affairs Florida Small Cities CDBG Program 14.228 U.S. Department of Justice Indirect Program Passed through Florida Department of Law Enforcement Justice Assistance Grant (JAG) Total Expenditures of Federal Awards Grant Contract No. 06DB-3K-07-57-02-E-10 Expenditures $ 527,489 16.738 2007-JAGD-OKEE-1P4-085 2,434 $ 529,923 Note A - Significant Accounting Policies: The Schedule of Expenditures of Federal Awards is a summary of the City's federal award programs presented on the modified -accrual basis of accounting in accordance with generally accepted accounting principles. 51 CITY OF OKEECHOBEE, FLORIDA Schedule of Findings and Questioned Costs September 30, 2007 SECTION I — SUMMARY OF AUDITORS' RESULTS Financial Statements Type of Auditors' report issued: Internal control over financial reporting: Material weakness(es) identified? Significant deficiencies(s) identified not considered to be material weaknesses? Noncompliance material to financial statements noted? Federal Awards Internal Control over major programs: Material weakness(es) identified? Significant deficiencies(s) identified not considered to be material weaknesses? Type of auditors' report issued on compliance for major programs: Any audit findings disclosed that are required to be reported In accordance with Circular A-133, Section 510(a) Identification of major programs: Unqualified X Yes No X Yes none reported X Yes No Yes X No Yes X none reported Unqualified Yes X no CFDA Number(s) Name of Federal Program or Cluster 14.228 Florida Small Cities CDBG Program Dollar threshold used to distinguish between Type A and Type B programs: Auditee qualified as a low -risk auditee? $ 300,000 yes X no 2 CITY OF OKEECHOBEE, FLORMA Schedule of Findings and Questioned Costs (Continued) September 30, 2007 ' SECTION II — FINDINGS — FINANCIAL STATEMENTS ' 2007-01 Accounting Policies and Procedures Criteria: Accounting policies and procedures should be in place that provide reasonable assurance that the ' general ledger is free of material misstatements. Condition: Management does not have procedures in place to provide reasonable assurance that the general ' ledger is free of material misstatements. Effect: During the audit, several journal entries were required to correct balances due to/from City funds, ' balances transferred between City funds, deferred revenue balances from the prior year, encumbrances outstanding at year end, current year grant revenue, and end of year accrued liabilities. ' Recommendation: We recommend management develop and adopt procedures to provide reasonable assurance that the general ledger is free of material misstatements. Specifically, management should develop and utilize a checklist of anticipated closing entries to be made at year end, and review all journal entries made during the ' year. In addition, appropriate members of management should perform an analytic review of year end general ledger balances to identify necessary adjustments. All recommended procedures performed at year end should be documented. ' Management's Response: Past practice has been, as part of the auditor's engagement, for management to identify and supply appropriate information for the auditors to develop some adjusting journal entries. In the future the City will make every effort to reasonably adjust the trial balance so it is consistent with generally ' accepted accounting principles prior to the start of the audit. ' 2007-02 Expenditures in Excess of Budget Criteria: Management is responsible for budgetary control of the City's expenditures. ' Condition: The Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual for the General Fund indicates expenditures exceeded the budgeted amount for the Legislative, City Clerk, General Services, Fire and Transportation departments by $974, $5,299, $7,049, $9,031 and $31,644, respectively. In ' addition, expenditures for debt service principal and interest exceeded the budgeted amounts by $399,483 and $1,727, respectively, due to such costs being budgeted as capital outlay. The net budget vs. actual variance between capital outlay and debt service is $0. Effect: Exceeding the budgeted amounts for individual departments represents noncompliance with Florida Statutes. CITY OF OKEECHOBEE, FLORIDA Schedule of Findings and Questioned Costs (Continued) September 30, 2007 SECTION II — FINDINGS — FINANCIAL STATEMENTS (CONTINUED) Recommendation: The budget is a tool for management to monitor expenditures and maintain control over spending. We recommend the City utilize this tool to compare and project actual to budgeted expenditures to enable consistent monitoring and control of the City's expenditures, thereby, insuring they are within the limits set by the City Council. Management's Response: The Finance department as well as Management continuously reviews the budget, and budget expenditures throughout the year. At the time of the amended budget process, funds were not amended to include all possible changes in each line item. Unencumbered expenses and revenues exceeded the amount in the amended budget. 2007-03 Journal Entries Criteria: Management is responsible for establishing and maintaining effective control over and accounting for the assets of the City. Condition: During our testing of journal entries in the prior year we noted the absence of formal documentation and approval of entries made to the general ledger. While selecting journal entries from an "edit" report for testing it was noted that there were corrections of correcting entries. During the current year audit, we noted management maintained a standardized worksheet to capture all journal entries, including explanations and supporting documentation. However, there is no evidence of a review of the proposed journal entries prior to being posted to the general ledger. Effect: The accounting records could be adjusted by journal entries without proper approval. Cause: The City does not have a system for approval of journal entries. Recommendation: We recommend the adoption of a policy whereby prior to entry in the accounting software, journal entries are formally prepared on a standardized worksheet initialed by the preparer and the individual approving them in order to attribute responsibility to the appropriate individuals. Management's Response: Presently journal entries are made and are kept chronologically together for reference and review along with documentation and explanation to support the journal entry. The log will be reviewed and initialed by the City Administrator once a month. The entries as well as the documentation will continue to be available for review by all requesting the information. SECTION III — FINDINGS AND QUESTIONED COSTS — MAJOR FEDERAL PROGRAMS None noted. T uD ,I ) •� �� 3 !3 Independent Auditors' Management Letter ' Honorable Mayor and Members of the City Council 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, 2007, and have issued our report thereon dated June 19, 2008. We conducted our audit in accordance with United States generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States and OMB Circular A-133, Audits of States, Local Governments, an Non -Profit Organizations. We have issued our Independent Auditors' Report on Compliance and Internal Control over Financial Reporting, Independent Auditors' Report on Compliance and ' Internal Control over Compliance Applicable to each Major Federal Program, and Schedule of Findings and Questioned Costs. Disclosures in those reports, which are dated June 19, 2008, should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local governmental entity audits performed in the State of Florida and require that certain items be addressed in this letter. ' ❖ 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 significant findings and recommendations made in the preceding annual financial audit report. The recommendations made in the preceding annual financial audit report have been corrected except as noted in the Independent Auditors' Report on Internal Control under the heading Prior Year Findings and Recominendations. Section 10.554(1)(1)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 City of Okeechobee, Florida complied with Section 218.415, Florida Statutes. ❖ Section 10.554(1)(1)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management, accounting procedures, and internal controls. In connection with our audit, we had the following such findings: Certified Public Accountants 215 Baytree Drive I Melbourne, FL 32940 1 p: (321) 255.0088 1 E (321) 259.8648 2221 Lee Road, Suite 15 1 Winter Park, FL 32789 1 p: (407) 422.1681 1 F. (407) 423.1681 www.hoyman.com Honorable Mayor and Members of the City Council City of Okeechobee, Florida Page Two FINANCIAL MANAGEMENT, ACCOUNTING PROCEDURES, AND INTERNAL CONTROLS 1. Review of Travel Expenditures Criteria: Management is responsible to review and approve all travel expenditures incurred by City employees to ensure travel is necessary and appropriate. Condition: During our testing of travel expenditures, we noted one instance where there was no documented review and approval of the travel and related reimbursement request. The employee that incurred the travel expenditures was the same employee that completed the travel reimbursement request form and also reviewed and approved the reimbursement request form prior to payment. Effect: The City could pay for inappropriate travel expenditures without a proper level of review and approval of the travel expenses and supporting documentation. Cause: The City is not following its policy to have all travel expenses reviewed and approved by an appropriate level of management prior to payment by the City. Recommendation: We recommend the City follow its travel policy and require an appropriate level of review and approval for all travel expenditures, including travel reimbursement requests. The policy should be applied consistently for all City employees. Management's Response: Travel vouchers are signed by the employee as well as the department head and then reviewed by the finance department. Items charged on Visa, are personally reviewed by the Account Supervisor and a voucher requesting payment is signed. All items to be paid whether travel or not require two signatures for checks, so all items are reviewed. The Finance Department will initial either expenditure or voucher as approval for payment in the absence of an employee who does not have a department head for travel expenditures and/or reimbursements. ❖ Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations of provisions of contracts and grant agreements or abuse that have an affect 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)(1)5., Rules of the Auditor General, requires, based on professional judgment, the reporting of the following matters that are inconsequential to the financial statements, considering both quantitative and qualitative factors: (1) violations of laws, rules, regulations, and contractual provisions or abuse that have occurred, or were likely to have occurred, and would have an immaterial effect on the financial statements; (2) improper expenditures or illegal acts that would have an immaterial effect on the financial statements; and (3) control deficiencies that are not significant deficiencies, including, but not limited to; (a) improper or inadequate accounting procedures (e. g., the omission of required disclosures from the financial statements); (b) failures to properly record financial transactions; and (c) other inaccuracies, shortages, defalcations, and instances of fraud discovered by, or that come to the attention of, the auditor. In connection with our audit, we did not have any such findings. ❖ Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The legal authority of City of Okeechobee, Florida is disclosed in the footnotes. City of Okeechobee, Florida has no component units. Honorable Mayor and Members of the City Council City of Okeechobee, Florida Page Three ' ❖ Section 10.554(1)(1)7.a., Rules of the Auditor General, requires a statement be included as to whether or not the local government entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the special condition(s) met. In connection with our audit, we ' determined that City of Okeechobee, Florida did not meet any of the conditions described in Section 218.503(1), Florida Statutes. ❖ Section 10.554(1)(1)7.b., Rules of the Auditor General, requires that we determine whether the annual financial report for City of Okeechobee, Florida for the fiscal year ended September 30, 2007, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2007. In connection with our audit, we determined that these two reports were in agreement. ❖ Sections 10.554(i)7.c. and 10.556(7), Rules of the Auditor General, require that we apply financial condition assessment procedures. In connection with our audit, we applied financial condition assessment procedures. It is management's responsibility to monitor the entity's financialcondition, and our financial ' condition assessment was based in part on representations made by management and the review of financial information provided by same. ' The Rules of the Auditor General (Section 10.554(1)(h)5.) also require that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. The City of Okeechobee, Florida was originally chartered as a Town on September 11, 1959. On July, 1970, the City was incorporated as a political ' subdivision of the State of Florida with a six member Council, including a Mayor and Deputy -Mayor. The City of Okeechobee was created pursuant to Chapter 70-983, Laws of Florida, Regular Session 1970. In November 1989, a ' This management letter is intended solely for the information of the City of Okeechobee, Florida, City Council, management, and the State of Florida Office of the Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. Hoyman Dobson ' Melbourne, Florida June 19, 2008 THIS PAGE IS INTENTIONALLY LEFT BLANK. Z. s_ Ity of Okeechobee AFFIDAVIT OF IMPACT FEE COMPIANCE The City of'Okeechobee. Florida has complied xith Section 163.31801 of Horida Statues regarding accounting and repenting of impact fie collections and expenditures for fiscal Year 20t1'_ Brian Wh teh City Adniinisirator India Riedel Finance Department 55 S L P:1-J V,crce Lk.,}')�I-2`.}i). Blue Options PPO Plan 1748 Present Plan Blue Care HMO Plan 4 Present Plan AETNA POS OA Custom Bid Provider Network Network Blue Maximum Benefit Network BlueP::U:n]h�m Choice POS $5 000 000 Unlimited In/ $1 mil out Basic, Preventive and Diagnostic rInternal n +ccess to rnmare eMa CPh srician ecialist anced Imaging Re uied? e, GPCFP, Pedi Office Visit Copa iisiocialist Ofe Vt 0--ay lt Physical EAnnual Benefit Mammo ram Co a Inde endent Clinical Lab Copa Quest Inde endent Din nostic Testing Facility Co a a �"u,1"v mw nererrea Name/ Non Prei Mail Order Pharmac 90 Da Su I / 2 Co a s txpenses Subject to Deductible/ Coinsurance: P Calendar Year Deductible Coinsurance (In -Network After Deductible) Physician Services at Hospital Physician Services at an Ambulatory Surgical Centei Coinsurance (Out Of -Network After Deductible) Yes Yes $10 $20 $250 Maximum $0 $0 $50 $7/$20/$35 $14/$40/$70 Yes Yes $10 no stated limit $20 $20 $10/$25/$40 $20/$50/$80 Pathology, ER); Ambulance, DME, I $0 In/ $500 Out 0% of Ne Fee $0 Ded/ 0% Coins $0 Ded/ 0% Coins 40% + BB FacultyBilled Services: Varies by Hospital: Option 1 Hospital/ Option 2 Hospital Hospital ICopa/ Admission 25aS$0/ $500 uCo 10 $0Hospital O/Test a $D0/$2$250 cAmbulato Co ar 0C$100$5ed/oins $0Emer enm $100/$0$10020 00 $50 $50 Maximum out of Pocket: In/ Out of Network (On Ded/Coins/Non-RX Copays) Blue Options HMO Employee Only 43 0 Employee/ Spouse 4 4 Employee/ Children 7 2 Family 0 0 Annual Total (Blue Options and HMO combined) % Change Employer Cost (100% of BO single + $70/ dependent Employer Cost $ Change ;ian Services Outside Office (Su $0 In/ $500 Out 0% of Nea Fee $0 Ded/ 0% Coins $0 Ded/ 0% Coins 40% +Balance Billing $0 In Network only 0% of Neg Fee $0 Dad/ 0% coins $0 Ded/ 0% coins NA- In network oni, Single- 1500/$3000 Single- $1500 In Net only Single- $1500/$3000 Famil - $3000/$6000 Famil - $3000 In Net only Family- $3000/$6000 Present Renewal* $440.08 $636.28 $910.97 $1317.10 $827.34 $1196.21 $1401.50 $2020.18 Present $392.2 Present Present Renewal* $508.22 $692.86 $1052.02 $1434.22 $955.46 $1302.57 $1613.60 $2199.83 Renewal $661,063 43% 5 Renewal $448,656 34,201 Provider Network Maximum Benefit Basic- Preventive and Diaanostic Open Access to Primary Care Physician/Specialist Advanced Imaging Approval Required? Internal Medicine, GP, FP, Pedi Office Visit Copay Specialist Office Visit Copay Adult Physical Exam Annual Benefit Mammogram Copay Independent Clinical Lab CoPa (Quest) Independent Diagnostic Testing Facility Copay Prescription Copays (Generic/ Preferred Name/ Non Pref) Mail Order Pharmacy 90 Day Supply/ 2 Copays Expenses Subject to Deductible/ Coinsurance: Physician Services Outside Office Calendar Year Deductibles, Coinsurance (In -Network After Deductible) Physician Services at Hospital Physician Services at an Ambulatory Surgical Center Coinsurance (Out Of -Network After Deductible) Facility Billed Services: Varies by Hospital: Option 1 Hospital/ Option 2 Hospital Hospital Inpatient Copay/ Admission Hospital Outpatient Surgery/Test Copay Ambulatory Surgical Center Emergency Room Copay Maximum out of Pocket: In/ Out of Network (On Ded/Coins/Non-RX Copays) Blue Options HMO Employee Only 43 0 Employee/ Spouse 4 4 Employee/ Children 7 2 Family 0 0 Annual Total (Blue Options and HMO combined) % Change Employer Cost (100°0 of BO single + $70/ dependent unit) Employer Cost $ Change 1 Sfrl �u C 71 f D mee 6')� Blue Options PPO Aetna POS Aetna POS United POS Cigna Plan 1766 OA Plan 5 OA Custom F1 H Alternate Plan Bid Bid Bid Bid Network Blue Aetna Choice POS Aetna Choice POS United Choice Plus $5,000,000 Unlim In/ $1 Mil out Unlim In/ $1 mil outl 1 $5,000,000 Yes Yes $20 $35 $250 Maximum $0 $0 $100 15/30/50 or $100/50% 30/60/90 or 20/50/80 Yes Yes $10 $20 no stated limit $20 $20 $20 $10/$25/$40 $20/$50/$80 Anasthpsia Rariinlnnv Pathninnv- FRI- Amhulance. DMF_ HHC. Theranv $0 In/ $500 Out $0 In/ $500 Out 20% Neg Fee 0% of Neg Fee $0 Ded/ 0% Coins $0 Ded/ 0% Coins $35 $0 Ded/ 0% Coins 50% + BB 30% + BB $600/ $1000 $500 $100/$200 $200 $100/ Ded-Coins $200 $100/$200 $100 Present Renewal* Present Renewal* Rx Benefit 15/30/50 $100/50% $627.65 $585.02 $1303.38 $1183.76 $1211.00 $1099.86 $1999.17 $1857.47 $546,134 39.2% $508,339 29.6% $442,753 $413,594 $128,298 $99,135 $0 In/ $500 Out 0% of Neg Fee $0 Ded/ 0% Coins $0 Ded/ 0% Coins 40% + BB Yes Yes $20 $30/ $60 no stated limit $0 $0 Ded/Coins $10/$35/$60 $20/$70/$120 $500 In/ $1000 Out 20% of Neg Fee Ded/Coins -Ded/Coins 50% + BB Declined To Declined To Quote $250 Ded/Coins $100 Ded/Coins $100 Ded/Coins $50 Ded/Coins Single- $1500/$3000 Single- $1500/$3000 Single-$3000/$6000 Family- $3000/$6000 Family- $3000/$6000 Famil-$6000/$12000 $397.84 $950.76 $759.63 $1,210.75 $357,641 -8.8% $285,563 -$28,892 $465.19 $995.50 $865.26 $1,465.34 $405,943* 3.50% $331,630 $17,175 E I Quote I The original 52.2% Blue Options renewal increase was reduced to 44.6%, the 43.5% HMO increase was reduced to 36.3%. Annual totals exclude retirees. The United rates are contingent on individual medical applications. P1,1*1bItAd 6D 7///oK rnee�r"n City of Okeechobee 55 SE 3"d Av Okeechobee FL 34974-2932 Office of the City Administrator Brian Whitehall Ph 863-763-3372 Fax 763-1686 email: bhitehall(i�cityofokeechobee.com *****Memorandum***** Date: July 1, 2008 TO: Mayor Kirk FR: City Administrator RE: Commerce Park Lake Project Change Order Please consider adding to the Agenda: Change Order and authorization to make final payment to Guettler Brothers Construction for the Commerce Park Lakes Project. Section 10 Change Order Form City of Okeechobee Project: Commerce Parks Lakes Project, PW 01-10-03-08 Change Order No.1 Date: June 17, 2008 Contractor: Guettler Brothers Construction LLC. Owner: City of Okeechobee Agreement Date: May 6, 2008 Change order requested by: City of Okeechobee The following changes are made to the contract documents: Contract amount and contract time: Original contract amount Current contract amount adjusted by previous change order Net (increase) (decrease) of contract amount resulting from this change order Current contract amount including this change order Original contract time Current contract time adjusted by previous change order Net (increase) (decrease) resulting from this change order Current contract completion date including this change order Change order no. 1 page 1 of 2 item $68,200.00 $68,070.00 $130.00 $68,070.00 90 calendar days 0 calendar days 0 calendar days N/A Changes ordered: I. General: this change order is necessary to cover changes in the work to be performed under the contract. General conditions, supplementary conditions, specifications, and all parts of the project manual listed in article 1, definitions, of the general conditions, apply to and govern all work under this change order. 11. Required changes: Invoice Amount III. Justification: Adjusted Quantities IV. Payment: Itemized Invoice as attached by the Guettler Brothers Construction, LLC approved by City. V. Approval and change authorization: Acknowledgments: the aforementioned change, and work effected thereby, is subject to all provisions of the original contract not specifically changed by this change order; and it is expressly understood and agreed that the approval of the change order shall have no effect on the original contract other than matters expressly provided herein. Recommended by: Engineer By: 4ke c - j Signitur Date: c //`�� A nnrnx inrl her (�4w of OL-nnnhnhna Change order no. 1 page 2 of 2 10-2 Accepted by: Contractor By: Signature Date: a r B Signature and Title 15b/ 1 I LCI150 I : wL J f LYOt OGIJJ — Okeechobee Commerce sakes Luvoice- (Revised) Guettier Brothers Construction LLC. 3 4401 Whiteway Dairy >R& Fort Pierce FL 34949 Contact: Ben Guettler Phone: 772-461-8345 Fast rn-"1-8039 ote To: City Of Okeechobee 3 Okmhobee Commerce Park Lakes Pxojc 55 SE 11*d Avenue Eneineer: Okeecobee, FL 34974-2932 p863-763-3372 Revision Date: 863 763-1636 � B-Mail: Attu: Oscar SnrAoaidez ITEM DESCRIPTION QUANTnY UNIT UNrr PRICE AMOUNT 1500 Staked Silt Fence LF 0.90 2000 Lake Excavation 23,000.00 CY 1.75 40 250.00 2100 Embaubaent 2,500.00 CY 0.35 975.00 2200 Modified C Wet 5.00 EACH 1,200.00 6.000.00 2300 Swd and Mulch SY 2400 Sod 41,400.00 SF 0.20 8�80.00 2500 HDPEyMetal Pipe 24 Inch 175.00 LIr 27.00 4,725,00 Z600 CHIP 108.00 LF 55.00 5,940.00 GRAND TOTAL 566,070.00 Original bid for illustrative purposes: CONTRACTOR 1:00 P.M. Guettler Bros. Unit Price I Extension Descri tion Unit 1 Staked Silt Fence Type III 300 Lin Ft $0.90 $270.00 2 3 4 Lake Excavation Embankment Modified Type C Ditch 25,000 CY 2500 CY 5 each $1.75 $0.35 $1,200.00 $43,750.00 $875.00 $6,000.05 Bottom Inlet w/ Steel Grate Control Structure 5 ISeed and Mulch 3000 SY $0.42 $1,260.00 6 Sod 40500 SF $0.20 $8,100.00 7 HDPE Metal Pipe 24 Inch icorru§ate 1115 Lin Ft $27.00 $3,105.00 8 Metal Pipe CMP 88 Lin Ft $55.00r $4,840.00 $68,200.00 66/ 1 // Lbl68 11: 4L / /Y4bltib�y UUt I I utK uuna I rHUC l71 / UL Change Ordex #1 Guettlelr Brothers Construction LLC. 4401 Whiiteway Dairy Rd. . Fort Piem FL 34949 Contact: Ben Guettler Phone: 772-46141345 F= 777,"1-8039 e To: City Of Okeechobee 1 ame- Okeechobee Commerce Park Lakes Proj( 55 SE Third Avenue Ear Okeecobee, FL 34974 2932 Date of Plans: Phone: 963-763-3372 Region Date: 863 763-1.686 Location: E-Maik Ate: Oscar Bnimudez rrEM DESCRUMON ouAwny UNIT UNIT PRICE AMOUNT 7700 Remuvc Trees and Haul to Burn Pule Across Street 1.00 LS 2,000.00 2,000.00 Does not irdude removal of exotic's price is for removing uvm with in the boundry of the ponds only_ Not monsable for burnit,& GRAND TOTAL Page 1 of 1