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2019-06-18OF,0/ T CITY OF OKEECHOBEE oF•oKFrry DUNE % 2019, REGULAR CITY COUNCIL MEETING 55 SE 3R, AVENUE COUNCIL CHAMBERS OKEECHOBEE, FL 34974 SUMMARY OF COUNCIL ACTION PAGE 1 OF 12 II AGENDA II COUNCIL ACTION - DISCUSSION - VOTE II CALL TO ORDER - Mayor June 18, 2019, City Council Regular Meeting, 6:00 P.M. II. OPENING CEREMONIES Invocation given by Chad Keathley, Church of God; Pledge of Allegiance to be led by Mayor Watford. III. MAYOR, COUNCIL AND STAFF ATTENDANCE - City Clerk Mayor Dowling R. Watford, Jr. Council Member Wes Abney Council Member Monica M. Clark Council Member Bob Jarriel Council Member Bobby Keefe City Attorney John R. Cook City Administrator Marcos Montes De Oca City Clerk Lane Gamiotea Deputy City Clerk Bobbie Jenkins Fire Chief Herb Smith Police Chief Bob Peterson Public Works Director David Allen Finance Director India Riedel (added after agenda published) IV. AGENDA AND PUBLIC COMMENTS - Mayor A. Requests for the addition, deferral or withdrawal of items on today's agenda. B. Public participation for any issues not on the agenda - Agenda Item Form or Comment Card is required. Citizen comments are limited to 3 minutes per speaker unless otherwise approved by the Mayor, Mayor Watford called the June 18, 2019, Regular City Council Meeting to order at 6:00 P.M. In the absence of Pastor Keathley, the invocation was given by Pastor Don Hanna of the First United Methodist Church; the Pledge of Allegiance was led by Mayor Watford. City Clerk Gamiotea called the roll: Present Present Present Absent (with consent) Present Present Present Present Absent (with consent, 2019 College Summer Intern Alysa Osterman in attendance and welcomed) Present Present Present Present Mayor Watford asked whether there were any requests for the addition, deferral, or withdrawal of items on today's agenda. Chief Peterson requested to add New Business Item "J," and distributed copies of a memorandum and Exhibit 4. Mayor Watford requested to add before New Business Item "A" a 2019 Legislative Summary from CAS Governmental Services. The were no objections to the additions. Mayor Watford opened the floor for public comment on matters not on the agenda; there was none. 50' 50 JUNE 18.2019 - REGULAR MEETING - PAGE 2 OF 12 AGENDA V. PROCLAMATIONS AND PRESENTATIONS A. Present Fire Lieutenant Glenn Hodges with a Twenty -Five Year Longevity Service Award and Bonus. B. Present a Certificate of Appreciation to Mr. Jack Boon for his years of service on the Police Officers' Pension Fund Board of Trustees, January 30, 2014 to May 31, 2019. C. Present a Certificate of Retirement to Police Officer Jack Boon COUNCIL ACTION - DISCUSSION - VOTE Chief Smith introduced Mr. Glenn Hodges as the Fire Lieutenant for "C-Shift" then provided a summary of his career to date with a few highlights including his participation in the infamous Brevard Fire Storm in which City Engine 5 was burned. Mayor Watford presented him with a longevity service bonus in the amount of $500.00 and a framed certificate, which read "In recognition of your twenty-five years of service, hard work, and dedication to the City, its citizens, and your fellow employees from June 17, 1994 to June 17, 2019." Lieutenant Hodges thanked everyone for the recognition of this milestone. He was accompanied by Fire Captain Rodriguez and fellow Firefighters Weeks, Crews, and Hernandez. Due to his retirement, Officer Boon resigned as an elected fund member to the Police Officers' Pension Board of Trustees. As an expression of the City's appreciation for his service on a citizen board, a framed Certificate of Appreciation was presented by Mayor Watford and read into the record as follows: "The City of Okeechobee recognizes the valuable contribution of community involvement and hereby extends this expression of grateful appreciation to Jack Boon for faithful service as a dedicated member appointed to the Police Officers' Pension Trust Fund Board of Trustees January 30, 2014 to May 31, 2019." In recognition of Officer Boon's retirement, Mayor Watford presented him with a Certificate of Retirement, which was read into the record as follows: "Whereas, Mr. Jack Daniel Boon began his career with the City of Okeechobee as an experienced and certified Law Enforcement Officer on December 9, 2005; and Whereas, Jack's initial assignment was as an Officer to the Road Patrol until October 3, 2014, when he was transferred to the Detective Division. He then served as one of the City's first School Resource Officers from May 2, 2018 until July 18, 2018, when he was reassigned to Road Patrol; and Whereas, education has been an important key to Jack's leadership role, obtaining over 118 certificates of completion for attending seminars, conferences, training, and continuing education classes. Furthermore, since 2009 he served in the capacity of one of the Department's Law Enforcement Basic Course Instructors, Taser Instructor, and Certified Firearms Instructor. Additionally from October 2011 to January 2016 he served as an Instructor of the Police Academy for Indian River State College instilling a dedicated work ethic in future recruits for the Department; and Whereas, during his tenure Jack was elected by his co-workers to represent their interests on the Police Officers' Pension Plan Board of Trustees from 2014 through May 31, 2019, during which time he served as Chairperson; and Whereas, being admired by his fellow Police Officers as impartial and fair, Jack was selected to represent the Department on the City-wide Employee Grievance Committee for four consecutive years beginning January 2016 until his retirement; and Whereas, Jack has served under the guidance of two City Police Chiefs, Dennis Davis and Robert Peterson, of which both described him to be an asset to the Department because of his dedication, enthusiasm, and ability to encourage his fellow officers. Now, therefore, this Certificate is being presented this 18th day of June, 2019, upon 13 and a -half years of faithful public service in recognition of Jack's Retirement as of May 31, 2019. Retirement is a time to look back with admiration, and look forward with anticipation. Your City family wishes you all the best on your next chapterf' DUNE 18, 2019 - REGULAR MEETING - PAGE 3 OF 12 150 3 AGENDA COUNCIL ACTION - DISCUSSION - VOTE V. PROCLAMATIONS AND PRESENTATIONS CONTINUED C. Present a Certificate of Retirement to Police Officer Jack Boon continued. Chief Peterson then took a moment to convey to Officer Boon what an asset he has been to the Department by setting such a good example that will carry on. He then presented him with his Retirement Badge, Fellow Officers, Major Hagan, Detective Sergeant Taylor, Sergeant's Reyna and Almazon, Detective Saum, Officers Romero, Francis and K9 Luna, along with Mr. Boon's wife and children were in attendance. Mr. Boon noted his appreciation to serve the City and that he was looking forward to his next adventure. Chief Peterson also noted that, as with many other retirees, Mr. Boon will be transferred to the temporary part-time officer crew for the Department to utilize during absences of other Officers. D. Administer the swearing -in of Police Officer Ramon Liberato VI. MINUTES - City Clerk A. Motion to dispense with the reading and approve the Summary of Council Action for the May 21, 2019, regular meeting. VII. WARRANT REGISTER - City Administrator A. Motion to approve the May 2019 Warrant Register: General Fund ................................. Public Facilities Improvement Fund Capital Improvement Projects Fund Law Enforcement Special Fund...... ............................... $421,659.46 ............................... $ 25,021.64 ............................... $ 9,629.09 ............................... $ 75.00 Chief Peterson expressed his appreciation to Officer Margerum for her ability to build relationships with members of the community and in doing so, recruited Mr. Ramon Liberato. The Department's Auxiliary sponsored him to attend the Police Academy after graduating Okeechobee High School. Upon completion of the Academy, he was able to fill a temporary part-time position, and will now be full-time, replacing Officer Boon. Chief Peterson administered the Oath of Office; with his right hand raised he recited the following Oath: "1, Ramon Liberato, Jr., do solemnly swear that I will support the Constitution of the United States, the Constitution of the State of Florida, and the ordinances of the City of Okeechobee. That I will faithfully perform the duties of Police Officer of the City of Okeechobee, so help me God." He was pinned with his badge by his mother and accompanied by father. Officer Liberato addressed the Council thanking them for the opportunity to serve the community he was born and raised in. Council Member Keefe moved to dispense with the reading and approve the Summary of Council Action for the May 21, 2019, regular meeting; seconded by Council Member Clark. There was no discussion on this item. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. Council Member Clark moved to approve the May 2019 Warrant Register in the amounts: General Fund, four hundred twenty-one thousand, six hundred fifty-nine dollars and forty-six cents ($421,659.46); Public Facilities Improvement Fund, twenty-five thousand, twenty-one dollars and sixty-four cents ($25,021.64); Capital Improvement Projects Fund, nine thousand, six hundred twenty-nine dollars and nine cents ($9,629.09); and Law Enforcement Special Fund, seventy-five dollars and zero cents ($75.00); seconded by Council Member Abney. There was no discussion on this item. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. JUNE 18.2019 - REGULAR MEETING - PAGE 4 OF 12 AGENDA COUNCIL ACTION - DISCUSSION - VOTE VIII. UNFINISHED BUSINESS A. Update on acquiring Primitive Baptist Church property Lots 9 through 12 of Block 8, SOUTH OKEECHOBEE, Plat Book 1/Page 12, and located at 1003 Southwest 3rd Avenue - City Attorney. Attorney Cook provided an update on the status of acquiring the property located at 1003 Southwest 3rd Avenue, Legal Description: Lots 9 to 12 of Block 8, SOUTH OKEECHOBEE, Plat Book 1/Page 12, Okeechobee County public records, and the site of the Primitive Baptist Church. As authorized by the Council at the meeting held on May 21, 2019, the City was successful in their bid to obtain the 2018 Tax Certificate; the amount of the outstanding taxes is $2,124.28. Capital One Bank as Assignee for TLGF located in San Diego, California holds the Tax Certificates for 2016 (amount $1,997.81) and 2017 (amount $2,075.99). After contacting a representative at Capital One to inquire as to purchasing those certificates, the response was that they would consider the City's best offer. Attorney Cook offered them $15,000.00 and has not received a response from them to date. The discussion then lead to the options available and which would be best in order for the City to obtain ownership of this historic property and buildings, after which a motion was made by Council Member Keefe to direct Staff to satisfy the tax certificates that are currently held [2016, 2017 2018 and any forthcoming for 2019 and 20201 and to proceed with obtaining from the Circuit Judge the appointment of a Trustee to negotiate the property to the City [subject to first determining that no one else has done this in the last two weeksl; seconded by Council Member AbM. Discussion on the motion continued. Administrator MontesDeOca pointed out, in a worse case scenario, should the court not appoint a Trustee within 22-months, the City will have satisfied all the unpaid taxes, and would be the first in line to be offered a tax deed; this is a safe guard should the first plan not go as expected. Attorney Cook anticipated a Hearing before the Probate Court to take six to eight weeks, and then a notice published in the newspaper for 30-days. Although the matter is not a budgeted item, Finance Director Riedel explained there are funds earmarked within the budget for derelict buildings and foreclosures, This is the line item she used for expenses related to obtaining the 2018 tax certificates and will continue to use, should the motion pass. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. IX. NEW BUSINESS ITEM ADDED TO AGENDA: Update from CAS Governmental Services regarding the 2019 Florida Legislative Session - Connie Vanassche. Ms. Connie Vanassche of CAS Governmental Services, LLC, who by a continuing services contract monitors legislative issues on behalf of the City, seeks legislative funding for City projects, and then provides grant administrative services for any funding they are able to obtain, provided the Council with an update regarding the 2019 Florida Legislative Session. There were several new Legislators this Session and there was quite a bit of confusion. The normal schedule was behind, by the time Okeechobee's Delegation Public Hearing was held (January 8, 2019), Legislative Committees were already meeting/reviewing proposed bills. The deadline to present appropriation projects for funding was February 5; there were 1,600 projects presented that totaled approximately $3,000,000.00. .TUNE 18, 2019 - REGULAR MEETING -PAGE 5 OF 12 AGENDA IX. NEW BUSINESS CONTINUED Update from CAS Governmental Services regarding the 2019 Florida Legislative Session continued. A. Motion to review and approve the 2018 Fiscal Year Audited Financials - Debbie A. Goode, CPA, Carr, Riggs & Ingram, LLC and Finance Director Riedel (Exhibit 1). COUNCIL ACTION - DISCUSSION - VOTE Ms, Vanassche continued by explaining CAS presented a previous years unfunded request on behalf of the City (the Southwest 5th Avenue Small Counties Outreach Program Grant), which was successful in being funded. She relayed that her firm worked diligently to ensure the Legislators were aware the City had representation in Tallahassee. There were over 3,000 bills filed, with only 191 passing. The 2019-20 Budget was presented to Governor DeSantis on June 14, 2019; he has until June 29 to sign it. It is time to begin gathering information for the 2020 Session. Issues of concern and projects need to be provided at least 10-days prior to Okeechobee's Delegation hearing. Ms. Vanassche reminded the Council that their Firm is available to assist with putting the delegation packets together, make appointments for the Mayor, Council Members, and/or City Staff to meet with the Legislators, Heads of State Agencies, or any other assistance as she and Mr. Milita remain in the Capital during the entire Session, Mayor Watford extended his appreciation for the work CAS provides to the City. He then explained one request will be funding for the State mandated School Resource Officers. Ms. Vanassche agreed that will be a big topic for many communities. In closing she thanked the Mayor and Council for their continued working relationship and that it was an honor to represent the City. No official action was needed for this item. Council Member Keefe moved to review and approve the Fiscal Year (FY) 2017-18 Audited Financial Statements as presented (provided within Exhibit 1 and made part of the official minute file); seconded by Council Member Clark. Ms. Debbie A. Goode, Senior Auditor and partner of Carr, Riggs & Ingram, LLC, reviewed the highlights of the Audit Report completed by her Firm under the Government Auditing Standards and Chapter 10,550, Rules of the Florida Auditor General. The Independent Audit Report reflects the City is in a strong financial position with total assets exceeding liabilities by $20,177,560.00. The total net position increased by $711,142.00 from September 30, 2017, as a result of total assets increasing by $1,163,081.00, and a decrease of total liabilities by $522,691.00, The total assets increase was caused by an increase of capital assets by $73,744.00, an increase of non -current assets by $1,266,289.00, offset by a decrease of current assets by $136,952.00. The decrease in total liabilities was caused by decreases in current liabilities by $251,278.00 and non -current liabilities by $1,571,161.00. The non -current liabilities decrease was brought about by a decrease in the net pension by $299,254.00, a decrease for adjusted Other Post -Employment Benefits (OBEB) by $2,588.00, and offset by an increase in compensated absences of $30,429.00. Deferred outflows related to pensions increased by $205,092.00 and inflows increased by $1,179,722.00. The City's total revenues increased by 10.5 percent, or $646,148.00. This was primarily due to a $162,330.00 increase in capital grants and $119,393,00 increase in investment income. Assessed taxable values increased causing $144,451,00 property tax revenue, although the millage rate remained the same at 7.9932. Higher consumer consumption caused the utility tax revenues to increase by $11,951.00. The shared revenues from the State increased by $74,200.00. Expenditures decreased by $388,955.00, as this was mostly due to a decrease by $231,424.00 in transportations expenses. 51. DUNE 18, 2019 - REGULAR MEETING - PAGE 6 OF 12 AGENDA IX. NEW BUSINESS CONTINUED A. Motion to review and approve the 2018 Fiscal Year Audited Financials continued. B. Consider a recommendation from Code Enforcement to proceed with foreclosure on property located at 800 Southwest 2nd Avenue - City Attorney. COUNCIL ACTION - DISCUSSION - VOTE Ms. Goode continued with the FY 2017-18 Audit review by explaining as of September 30, 2018, governmental funds reported combined ending fund balances of $11,036,146.00; an increase of $112,619.00 to last FY. Approximately 75 percent of the total amount of $8,301,423.00 constitutes the unassigned fund balance which is available for spending at the City's discretion. Assigned fund balances include $1,514,359.00 for subsequent years expenditures, the Public Facilities Improvement Fund balance of $1,180,152.00, and the Law Enforcement Special Fund balance of $4,368.00. The remainder fund balance is non -spendable inventory for $35,844.00. It was noted that the Pension Funds' Auditor provides the financial information for the three funds, and that information is provided within the Audit. The Mayor and Council thanked Ms. Goode for reviewing the Report and added their appreciation to City Staff, especially to Finance Director Riedel for her efforts put into keeping the City's financial conditions handled so well throughout the year. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. At the Code Enforcement Board meeting held December 12, 2017, the property at 800 Southwest 2nd Avenue [Case No. 17-036] was found to be in violation of Section 30-43 Public Nuisance and Section 30-44 General Cleaning and Beautification. If not in compliance by receipt of property notification of this action, a $50.00 per day fine would be imposed. Additionally, it was recommended that should the property owner not comply, that the City abate the nuisance, and all costs incurred by the City for mowing and cleaning be assessed to the property. [Note: there are no records to indicate Public Works performed any mowing or cleaning on this property] On December 23, 2017, the fine began. On September 11, 2018, the Code Enforcement Board voted unanimously to recommend Case No. 17-036, 800 Southwest 2nd Avenue be sent to the City Council to proceed with foreclosure proceedings based on testimony of Code Officer Sterling. The Code Board was disbanded following this meeting, and shortly thereafter Code Enforcement was moved from the Fire to Police Department. Attorney Cook explained that attention was called to this Case due to a public records request by Jennifer Tewksbury. Due to all the changes, the Case was not presented to the City Council, The property remains non -compliant. Council Member Clark moved to proceed with foreclosing on the property located at 800 Southwest 2nd Avenue, [Code Case No, 17-036] and accept the recommendation by the Code Enforcement Board; seconded by Council Member Abney. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. JUNE 18, 2019 - REGULAR MEETING - PAGE 7 OF 12 AGENDA COUNCIL ACTION - DISCUSSION - VOTE IX. NEW BUSINESS CONTINUED C. Motion to appoint Mayor Dowling Watford as a Voting Delegate for the Council Member Keefe moved to appoint Mayor Dowling Watford as a Voting Delegate for the 2019 Florida League 2019 Florida League of Cities Annual Conference - City Administrator of Cities Annual Conference; seconded by Council Member Abney. There was no discussion on this item. (Exhibit 2). VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. D. Motion to ratify the election of Mr. James Pickering to the Police Council Member Abney moved to ratify the election of Mr. James Pickering to the Police Officers' Pension Fund Officers' Pension Fund Board of Trustees as an Elected Fund Board of Trustees as an Elected Fund Member, June 1, 2019 to September 30, 2021, replacing and completing the Member, June 1, 2019 to Sept. 30, 2021, replacing and completing the unfinished term held by Mr. Boon; seconded by Council Member Keefe. There was no discussion on this item. unfinished term held by Mr. Boon - City Clerk. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. E. Motion to approve the purchase of a 60-kilowatt Standby Generator Council Member Clark moved to approve the purchase of a 60-kilowatt Standby Generator from Newmans Power from Newmans Power Systems in the amount or $24,700.00 for the Systems in the amount or $24,700.00 for the Public Works Facility; seconded by Council Member Keefe. There was Public Works Facility - Public Works Director Allen (Exhibit 3). a brief discussion on this item. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. F. Consider a motion to amend the Contract for the Code Enforcement Council Member Clark moved to amend the Contract for the Code Enforcement [Special] Magistrate to include Magistrate to include authorization for reduction in fines - Chief authorization for reduction in fines; seconded by Council Member Abney. Peterson. Council Member Keefe made a motion to amend the motion on the floor, to include as suggested by Chief Peterson, only those Cases with an accrued fine of $15,000.00 or more, would be presented to the City Council for approval. Motion to amend died for lack of a second. Discussion ensued; the Council decided it would be best to wait until the Special Magistrate had been in place for at least one year before amending the Contract. VOTE: WATFORD — NO ABNEY — NO CLARK — NO JARRIEL — ABSENT KEEFE — NO MOTION DENIED. To clarify, all requests for reductions in code enforcement fines are to be submitted for action by the City Council with a report and recommendation from the Special Magistrate. 51 JUNE 18. 2019 - REGULAR MEETING - PAGE 8 OF 12 AGENDA COUNCIL ACTION - DISCUSSION - VOTE IX. NEW BUSINESS CONTINUED G. Discuss the use of fireworks within the City - Council Member Clark. meeting, Council Member Clark distributed three papers, one being a copy of page 1 (of a 71 page Fdocument) ntitled, "Division of State Fire Marshal, list of approved sparklers, February 1, 2017 to January 31, econd being a copy of Florida Statute 791.05 Seizure of illegal fireworks, which read, "each sheriff, or his or her appointee, or other police officer, shall seize, take, remove or cause to be removed at the expense of the owner, all stocks of fireworks or combustibles offered or exposed for sale, stored, or held in violation of this chapter." Third, a page with the following paragraph: "Under Florida law, only sparklers, approved by the Florida Division of State Fire Marshal, are legal for consumer usage. It is illegal to use exploding and/or flying fireworks in Florida, which include shells and mortars multiple tube devices, Roman candles, rockets, and firecrackers." Council Member Clark explained her neighbors have been setting off illegal fireworks recently and since Independence Day is approaching she wanted to bring up the subject of the use of fireworks within the City as they are illegal, excluding sparklers. However, there is a waiver individuals can complete in order to purchase the larger fireworks, which provides that the person is only using them for agricultural purposes to scare nuisance fowl. She reminded everyone the City has an Ordinance stating the same language as the Florida Statutes, and requested Police Officers stop the use of illegal fireworks when it is not associated with Independence Day or New Year's, Chief Peterson explained when dispatch receives calls regarding fireworks it is handled by the Officers' preference. He went on to explain that there could not be exceptions for holidays or special events. Discussion continued, the Chief interjected he would provide a public service announcement through the local radio stations and social media for the community to be aware that any fireworks other than the use of sparklers is illegal and everyone needs to be cognoscente of their neighbors pets and children and that the Department will try a new approach on this matter. No official action was taken on this item. H. Consider Centennial Park chickee alternatives - City Administrator. Administrator MontesDeOca advised it was brought to his attention that prior to the bid for construction of chickee huts within the Centennial Park being let, the City should look into alternative materials. The landscape plan for the Park (copy distributed at the meeting) shows a total of eight huts. One existing was noted on the plan; it was donated last year. The reasoning for looking into alternatives is the costs associated with having the palmetto thatch roof redone often and fire retardant applied annually. The Council requested the Administrator provide the costs to construct a traditional chickee hut, costs for alternative materials that could be used for the roofs and all annual maintenance costs for each (palmetto, aluminum, concrete, etc). Once the information is provided the Council would be able to make an informed comparison and decision at that time. Council Member Keefe also requested that Staff research whether all necessary stop signs are placed at the intersection of Southeast 7th Street and 6th Avenue and the entrance/exit of the Park. I. Discuss current and future needs for legal services - City Attorney and Administrator MontesDeOca and Attorney Cook briefly explained the activities and responsibilities for the City City Administrator. Attorney are very broad and cover every facet from a labor attorney to quasi -pension attorney to land sales and then day-to-day activities. JUNE 18, 2019 -REGULAR MEETING -PAGE 9 OF 12 I; AGENDA IX. NEW BUSINESS CONTINUED J. Discuss current and future needs for legal services continued COUNCIL ACTION - DISCUSSION -VOTE The only issues Mr. Cook does not cover for the City is workers compensation as that is provided through the City's public risk insurance company, and legal counsel for the three Pension Boards, which is covered by the Pension Attorney. Council Member Keefe began the discussion by conveying that the subject of the Attorney's performance came about during his recent annual performance evaluation. The City has contracted a sole Attorney to provide legal services, which states that he attend meetings for the City Council, Technical Review Committee, Planning Board/Board of Adjustment, and other appointed citizen boards. Council Member Keefe explained he understands that a person cannot be present all the time, but was very concerned with the number of absences from meetings as when the sole Attorney is absent, the Council/Board has no legal advice and items have to be postponed until legal representation is present. Just that point alone shows the City's demands, per the Contract, are not being met. In his opinion, with the direction the City is headed, more work is being required and in conversations he and Attorney Cook have had, the additional work is more than a sole person can handle or that is provided for under the current Contract. Council Member Keefe then made a motion that we [the City] not renew the City Attorney's Contract for this year [ending September 30, 20191 and immediately put out a Request For Qualifications (RFQ)to get Attorney Services that would meet our [the City's] needs; second by Council Member Clark, Mayor Watford provided his comments stating he understood where Council Member Keefe was coming from and appreciated his thoughts. However, he did not support the motion. He added Attorney Cook's average evaluation score this year was at the satisfactory mark. Out of the five evaluations completed, only one was rated below average, Over the years the evaluations have been conducted, the average score has never been below satisfactory, and until this year he could not recall any individual score being below satisfactory. Mayor Watford continued that costs for legal counsel would increase dramatically as requirements for a City Attorney are different from when an individual seeks legal advice/counsel. Mr. Cook has 31-years of City specific knowledge over another Attorney. Council Member Clark explained that while she seconded the motion, she was not in favor of voting to not continue services with Mr. Cook. Her concern as she conveyed to him on her evaluation, is that he cannot be present all the time and the City may need to split the services. She continued by conveying that she recently attended a Planning Board meeting where Attorney Cook was absent and a legal question asked during the meeting could not be answered. She agreed with Council Member Keefe in that the workload was getting beyond what one person could manage. Council Member Abney noted the same sentiments as Council Member Clark and added that he was not in favor of just terminating the Contract as that seems a bit harsh and rash after providing 30 plus years of services, which needs to be taken into consideration. He believed there was an issue that needed to be addressed and wanted to see what options might be available. JUNE 18. 2019- REGULAR MEETING - PAGE 10 of 12 51 AGENDA COUNCIL ACTION - DISCUSSION - VOTE IX. NEW BUSINESS CONTINUED I. Discuss current and future needs for legal services continued. Mayor Watford opened the discussion to the public. Mr, James Kirk, retired Mayor of the City of Okeechobee, addressed Council stating "sometimes we look for a problem where there is not a problem." He then went on to share his support for Mr. Cook, explaining for 26 of his 28-year tenure on the Council he received sound legal advice and the cost savings afforded the City over hiring a Law Firm. In closing, Mr. Kirk noted the Council is responsible for providing assistance to the Attorney when they increase the workload; the assistance should be a solution, not a termination without cause. He asked the Council to use wisdom when reaching a decision and one that was in the best interest for all the citizens of the City. Discussion continued regarding the part of the motion that terminates the existing Contract, whether the Council or Staff could create a new document that would in essence be a job description for legal services. Council Member Keefe made a motion to amend the motion on the floor, to remove words "to not renew the City Attorney's Contract this year." Motion died for lack of a second. Discussion ensued further as to other methods the Council could use to resolve the issue such as creating a legal services job description and affording Mr. Cook with the opportunity to re -negotiate the newly required services before September 30, 2019. There being no additional discussion or motions to amend, the Mayor called for a vote. VOTE: WATFORD — NO ABNEY— NO CLARK — NO JARRIEL — ABSENT KEEFE — YEA MOTION DENIED. Council Member Clark made a motion that in the next 60-days we come up with a new job description [scope of workl for our City Attorney so it encompasses all the duties to be required; seconded by Council Member Keefe. Mayor Watford stated for clarification the intent of the motion is that the City is basically negotiating a new Contract with Attorney Cook. He can negotiate what areas he would be able to provide services for and costs it does not have to be for all services on the new job description/scope of work; any responsibilities not covered in the new Contract with Mr. Cook would then need to be provided through a separate Attorney hired through the RFQ process. Council Members Clark, Abney, and Keefe each noted their agreement. Mayor Watford also confirmed Administrator MontesDeOca understood that the Council is to approve the newjob description/scope of work before it is finalized and before negotiations begin with Attorney Cook. VOTE: WATFORD — NO ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. JUNE 18, 2019 - REGULAR MEETING - PAGE 11 OF 12 51 II AGENDA II COUNCIL ACTION - DISCUSSION - VOTE II IX. NEW BUSINESS CONTINUED ITEM ADDED TO AGENDA: J. Consider a motion to implement an additional School Resource Officer to be assigned to Okeechobee Christian Academy - Chief Peterson (Exhibit 4). X. COUNCIL COMMENTS Mayor Watford: Council Member Abney: Council Member Clark: Council Member Jarriel: Council Member Keefe: Council Member Abney moved to implement an additional School Resource Officer (SRO) to be assigned to Okeechobee Christian Academy (OCA); seconded by Council Member Clark. Chief Peterson provided a breakdown of annual recurring costs and start-up costs to provide a SRO for OCA, a private school located within the City Limits with students from pre -kindergarten through 12th grade and located at 701 South Parrott Avenue. The SRO annual costs would be reimbursed to the City by OCA. The approval of this motion will allow the Chief to make the necessary staffing changes and schedule training until an Agreement can be drafted and provided at the next meeting. OCA Principal Melissa King was in attendance. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. Mayor Watford opened the Gary Ritter Council Comments portion of the meeting, and stated he had no comments to offer. Council Member Abney thanked Mayor Kirk for attending the meeting and for his comments. Council Member Clark thanked the City for providing the opportunity for she, along with Council Members Jarriel and Keefe to attend the Institute for Elected Municipal Officials. The program was excellent, she learned a lot, and the classes were well worth attending. Council Member Jarriel was absent. Council Member Keefe questioned the status of organizing the Strategic Plan Workshop. Clerk Gamiotea advised the Council's action was to instruct the City Administrator to contact the County Administrator to gain insight on the methods they have used for hosting theirs, and to contact Indian River State College for a facilitator/moderator, Administrator MontesDeOca responded that he would reach out to both parties. Council Member Keefe added that he wanted to create a solid foundation to grow from and having an outside moderator would be important to this. In regards to the second Town Hall meeting, Council Member Keefe questioned whether it was being planned. Clerk Gamiotea responded that she and the Administrator have been waiting until the FY 2019-20 Budget Calendar was approved. It is tentatively scheduled for early October, which would be six months from the date of the first one, and will be held during the day. JUNE 18, 2019 - REGULAR MEETING - PAGE 12 OF 12 51 �' AGENDA X. COUNCIL COMMENTS CONTINUED Council Member Keefe continued: XI. ADJOURNMENT - Mayor Please take notice and be advised that when a person decides to appeal any decision made by the City Council with respect to any matter considered at this meeting, he/she may need to insure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is to be based. City Clerk media are for the sole purpose of backup for official records of the Clerk. ATT ST: Lane Gamio�e�, CMC, City Clerk 40' Dowling R. W rd, Jr,, ayor COUNCIL ACTION - DISCUSSION - VOTE Council Member Keefe then approached the subject of having a consent agenda for the City Council Meetings. While Council Member Clark agreed with the idea, Mayor Watford did not, stating he preferred to vote on each item, and did not see how much time it would save during the meetings. With a majority in agreement, the Administrator was instructed to put an item on the next agenda to discuss havina a consent aaenda and what topics are to be included within it. There being no further items on the agenda, Mayor Watford adjourned the meeting at 8:39 P.M. The next regular Council meeting is scheduled for July 16, 2019, at 6:00 P.M. Lake Okee( 107 SW 174h ANDEPENDENT Okeechobee 863:T"7i NEWSMEDIA INC. USA STATE OF FLORIDA COUNTY OF OKEECHOBEE Before the undersigned authority personally appeared Katrina Elsken, who on oath says she is the Publisher of the Lake Okeechobee News, a three times a week Newspaper published at Okeechobee, in Okeechobee County Florida that the attached copy of advertisement being a IQ o`ii 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 Lake Okeechobee News is a newspaper published at Okeechobee, in said Okeechobee County, Florida, and that said newspaper has heretofore been published continuously in said Okeechobee County, Florida each week and has been entered as second class mail matter at the post office in Okeechobee, in said Okeechobee County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement, and affiant 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. Katrina Elsken Sworn to and subscribed before me this a<j el day of NWJ -{ S 2 Q' iq AD Notary Public, State of Florida at Large A -� ANGIE BRIDGES MY COMMISSION # FF 976149 EVIRES:APA20,2020 ���''�',p,';;,`.4"••�� BMW 71Vu Notary Pu k Uwlwitefa Suite D` La's 34974E .a 4 - DPY �l°Fsinc Ncn=iq sr� (M ru�tnexnea,mas�y ay McNiig les been mimed The Wed Hegira 4y tg w1 be held m 7in.16, 2019, 6�0 pm a as soon thaeafter as P� at Dry t�4 A SE 3N AvQ Wn Z00, OFeednheG Honda. The pi6ic5irrii�andenmuagadlnattaidTheaaa�mafbeabtahedfiam ar b/ oig tle Ofiioe de CtY Admir;Uah�G �-. arrtt ves�ofr ue® ro At�PFAL art ifa , Wade bi ne toy caad wtl, b ary r�emermr�dam atdr; 9 wi need ro er sue a wbnttn nand of the pio®edrg k made and tle nmd id da the bm i aV ad eat lum Won tttth the vA be band In � VatheArtialuts%"D6abRfesAd(At»).aH w1hadeabiyas ddked b/ the ADA tathneeds spaiai a®tmio bn�t) �t h this ��mrad the OtY OaIB Office w Ww om bw days Prlor gb3763 at.SKA BE/IW>SIDthatsfiald,at�a,dtoshowaM p� v� map,�of bfMCa„dhs<ppcxtarapp�tlonooary,tri„an,hea,.da,a Oga,�k,f fte n v0w a ban MUST be pwlded to fhe dY 3:i9716 �RA ON 0 CITY OF OKEECHOBEE 55 SE 3RD AVENUE ♦ COUNCIL CHAMBERS ♦ OKEECHOBEE, FL 34974 t _ JUNE 1 8, 2019 REGULAR CITY COUNCIL MEETING OFFICIAL AGENDA PAGE 1 OF 3 CALL TO ORDER - Mayor: June 18, 2019, City Council Regular Meeting, 6:00 p.m. OPENING CEREMONIES: Invocation given by Pastor Chad Keathley, Church of God; Pledge of Allegiance led by Mayor COUNCIL MEMBERS AND STAFF ATTENDANCE - City Clerk Mayor Dowling R. Watford, Jr. Council Member Wes Abney Council Member Monica Clark Council Member Bob Jarriel Council Member Bobby Keefe Administrator Marcos Montes De Oca Attorney John R. Cook Clerk Lane Gamiotea Deputy Clerk Bobbie Jenkins Fire Chief Herb Smith Police Chief Bob Peterson Public Works Director David Allen IV, AGENDA AND PUBLIC COMMENTS - Mayor A. Requests for the addition, deferral or withdrawal of items on today's agenda. B. Public participation for any issues not on the agenda — Agenda Item Form or Comment Card is required. Citizen comments are limited to 3 minutes per speaker unless otherwise approved by the Mayor. June 18, 2019 PAGE 2 of 3 V. PROCLAMATIONS AND PRESENTATIONS - Mayor A. Present Fire Lieutenant Glenn Hodges with a Twenty -Five Year Longevity Service Award and Bonus. B. Present a Certificate of Appreciation to Mr. Jack Boon for his years of service on the Police Officers Pension Fund Board of Trustees, January 30, 2014 to May 31, 2019. C. Present a Certificate of Retirement to Police Officer Jack Boon. D. Administer the swearing -in of Police Officer Ramon Liberato. VI. MINUTES • City Clerk A. Motion to dispense with the reading and approve the Summary of Council Action for the May 21, 2019 regular meeting. VII. WARRANT REGISTER - City Administrator A. Motion to approve the May 2019 Warrant Register. General Fund $421,659.46 Public Facilities Improvement Fund $ 25,021.64 Capital Improvement Projects Fund $ 9,629.09 Law Enforcement Special Fund $ 75.00 VIII. UNFINISHED BUSINESS A. Update on acquiring Primitive Baptist Church property, Lots 9-12 of Block 8, SOUTH OKEECHOBEE, PB 1/PG 12, and located at 1003 SW 3,d Avenue — City Attorney IX. NEW BUSINESS A. Motion to review and approve the 2018 Fiscal Year Audited Financials - Debbie A. Goode, CPA, Carr, Riggs & Ingram, LLC and Finance Director Riedel (Exhibit 1) _�wtl a- rtVTt(4 [?Dmmwti any pa� Addac, to MLn- c4-e �,- B. Consider a recommendation from Code Enforcement to proceed with foreclosure on property located at 800 SW 2nd Avenue - City Attorney June 18, 2019 PAGE 3 of 3 IX. NEW BUSINESS CONTINUED C. Motion to appoint Mayor Dowling Watford as Voting Delegate for the 2019 Florida League of Cities Annual Conference — City Administrator (Exhibit 2) D. Motion to ratify the election of Mr. James Pickering to the Police Officers Pension Fund Board of Trustees as an Elected Fund Member, June 1, 2019 to Sept. 30, 2021, replacing and completing the unfinished term held by Mr. Boon — City Clerk E. Motion to approve the purchase of a 60 KW Standby Generator from Newmans Power Systems in the amount or $24,700.00 for the Public Works Facility — Public Works Director Allen (Exhibit 3) Consider a motion to amend the contract for the Code Enforcement Magistrate to include authorization for reduction in fines — Chief Peterson G. Discuss the use of fireworks within the City — Council Member Clark 3 "ZS d�4v'l bkL�eA H. Consider Centennial Park chickee alternatives — City Administrator 1 po y— c1i5+Yi bt{e,A I. Discuss current and future needs for legal services — City Attorney and City Administrator &d,d e d w 1 c-k Ir`:. L� X. COUNCIL COMMENTS — Mayor XI. ADJOURN MEETING — Mayor 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 proceeding, and for such purpose may need to ensure 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 recordings are for the sole purpose of backup for official records of the Clerk. In accordance with the Americans with Disabilities Act (ADA), any person with a disability as defined by the ADA, that needs special accommodation to participate in this proceeding, contact the City Clerk's Office no later than two business days prior to proceeding, 863-763-3372. BE ADVISED that should you intend to show any document, picture, video, or items to the Council in support or opposition to any item on the agenda, a copy of the document, picture, video, or item must be provided to the City Clerk for the City's records. FILE COPY City of Okeechobee, June 18, 2019 Meeting Minutes taken during the meeting by Lane Gamiotea I. CALL TO ORDER: Mayor Watford called the Regular City Council Meeting to order on June 18, 2019, at 6:00 P.M. in the Council Chambers, Room 200 located at City Hall, 55 SE 3rd Avenue, Okeechobee, Florida 34974. II. OPENING CEREMONIES: The invocation given by Pastor Don Hanna, 1st United Methodist Church in absence of Pastor Chad Keathley, Church of God; the Pledge of Allegiance was led by Mayor Watford. MAYOR, COUNCIL MEMBERS AND STAFF ATTENDANCE - City Clerk Mayor Dowling R. Watford, Jr. Present Council Member Wes Abney Present Council Member Monica Clark Present Council Member Bob Jarriel Absent (attending Cattleman's Convention) Council Member Bobby Keefe Present City Attorney John R. Cook Present City Administrator Marcos MontesDeOca Present City Clerk Lane Gamiotea Present Deputy City Clerk Bobbie Jenkins Absent — working in office, Intern Alysa Osterman attending Fire Chief Herb Smith Present Police Chief Bob Peterson Present Public Works Director David Allen Present Finance Director India Riedel Present (not listed on agenda but attending) IV. AGENDA AND PUBLIC COMMENTS - Mayor A. Requests for the addition, deferral or withdrawal of items on today's agenda. Mayor Watford asked whether there were any requests for the addition, deferral, or withdrawal of items on today's agenda. Add new business item J, SRO for OCA — Chief Peterson, Exhibit #4. Add update 1st new business item, A.1. and a will be A.2. from Lobbyist. No objections noted for additions. Rest of agenda remains as published. B. Public participation for any issues not on the agenda - Agenda Item Form or Comment Card is required. Citizen comments are limited to 3 minutes per speaker unless otherwise approved by the Mayor. Mayor Watford asked whether there were any comment cards presented for public comment. None, V. PROCLAMATIONS AND PRESENTATIONS — Mayor A. Present Fire Lieutenant Glenn Hodges with a Twenty -Five Year Longevity Service Award and Bonus. Smith — LT for C shift, multiple state certifications and instructor at the IRSC Fire Academy helped many graduates over the years. Uniqueness with special operations for vehicles extractions and gladly gives that knowledge on to the other FF's. Brush Fires in Brevard Fire Storm, one of the first crews in that said he burned up the fire truck, Prior to 25 yrs, Tally Cooper, County, and Broward County other Fire Dept worked for. On behalf of the City, Mayor Watford and Fire Chief Smith presented Mr. Wilbur "Glenn" Hodges with a Longevity Service Award in the amount of $500.00 and a framed certificate which read, "In recognition of your 25-years of service, hard work, and dedication to the City, its citizens, and your fellow employees from June 17, 1994 to June 17, 2019." Fire Dept members present: FF Crews, Hernandez & Weeks, Capt. Rodriguez. B. Present a Certificate of Appreciation to Mr. Jack Boon for his years of service on the Police Officers Pension Fund Board of Trustees, January 30, 2014 to May 31, 2019. Page 1 of 14 Mayor Watford presented Mr. Jack Boon with a Certificate of Appreciation that read as follows: "The City of Okeechobee recognizes the Valuable Contribution of Community Involvement and Hereby Extends this Expression of Grateful Appreciation to Jack Boon for Faithful Service as a Dedicated Member appointed to the Police Officers' Pension Trust Fund Board of Trustees January 30, 2014 to May 31, 2019." Mr. Boon, accompanied by his wife Kristen, daughter Alex and son Josh. Police Dept members present: Major Hagan, Det. Sgt Taylor, Sgt's Almazon& Reyna, Det. Saum, K9 Luna, Officers Francis, Liberato, & Romero. C. Present a Certificate of Retirement to Police Officer Jack Boon. On behalf of the City, Mayor Watford and Police Chief Peterson presented Officer Boon with his Retirement Badge and a Certificate of Retirement that read: "Whereas, Mr. Jack Daniel Boon began his career with the City of Okeechobee as an experienced and certified Law Enforcement Officer on December 9, 2005; and Whereas, Jack's initial assignment was as an Officer to the Road Patrol until October 3, 2014, when he was transferred to the Detective Division. He then served as one of the City's first School Resource Officers from May 2, 2018 until July 18, 2018, when he was reassigned to Road Patrol, and Whereas, education has been an important key to Jack's leadership role, obtaining over 118 certificates of completion for attending seminars, conferences, training, and continuing education classes. Furthermore, since 2009 he served in the capacity of one of the Department's Law Enforcement Basic Course Instructors, Taser Instructor, and Certified Firearms Instructor. Additionally from October 2011 to January 2016 he served as an Instructor of the Police Academy for Indian River State College instilling a dedicated work ethic in future recruits for the Department, and Whereas, during his tenure Jack was elected by his co-workers to represent their interests on the Police Officers' Pension Plan Board of Trustees from 2014 through May 31, 2019, during which time he served as Chairperson; and Whereas, being admired by his fellow Police Officers as impartial and fair, Jack was selected to represent the Department on the City-wide Employee Grievance Committee for four consecutive years beginning January 2016 until his retirement, and Whereas, Jack has served under the guidance of two City Police Chiefs, Dennis Davis and Robert Peterson, of which both described him to be an asset to the Department because of his dedication, enthusiasm, and ability to encourage his fellow officers. Now, Therefore, this Certificate is being presented this 18t" day of June, 2019, upon 13 and a half years of faithful public service in recognition of Jack's Retirement as of May 31, 2019. Retirement is a time to look back with admiration, and look forward with anticipation. Your City family wishes you all the best on your next chapter!" Peterson — serve as a good example, that carries on and you've done that and we appreciate that. Jack brought this department, use to be a rodeo clown. Presentation of his retirement badge. He's joining the part time temporary officer crew to continue. Jack — enjoyed my time here, getting old hurts. Enjoyed, moving onto my next adventure. Mr. Boon, accompanied by his wife Kristen, daughter Alex and son Josh. Police Dept members present: Major Hagan, Det. Sgt Taylor, Sgt's Almazon& Reyna, Det. Saum, K9 Luna, Officers Francis, Liberato, & Romero. D. Administer the swearing -in of Police Officer Ramon Liberato. Auxiliary and sponsor those in the academy, local graduates. Then move on with temporary part time officers. Parents: mom and dad, girlfriend. Born and raised in the city limits. 2017 OHS graduate. Broke down, Kelly M. gave him a ride home, and began recruiting him, with aux, spent time to Aurielo, 2 yrs later now a full time employee. Chief Peterson administered the Oath of Office to Police Officer Ramon Liberato, Jr.; with his right hand raised, he recited the following Oath: "1, Ramon Liberato, Jr., do solemnly swear that I will support the Constitution of the United States, the Constitution of the State of Florida, and the ordinances of the City of Okeechobee. That I will faithfully perform the duties of Police Officer of the City of Okeechobee, so help me God." He was pinned with his badge by Page 2 of 14 Officer Liberator was hired as a part-time Officer on December 3, 2018, and was recently transferred to full-time. RL thanks the city for the opportunity to serve the community . Police Dept members present: Major Hagan, Det. Sgt Taylor, Sgt's Almazon& Reyna, Det. Saum, K9 Luna, Officers Francis, Boon, & Romero. VI. MINUTES — City Clerk A. Motion to dispense with the reading and approve the Summary of Council Action for the May 21, 2019 regular meeting. Council Member Keefe moved to dispense with the reading and approve the Summary of Council Action for the May 21, 2019, Regular meeting; seconded by Council Member Clark. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. VII. WARRANT REGISTER — City Administrator A. Motion to approve the May 2019 Warrant Register. General Fund $421,659.46 Public Facilities Improvement Fund $ 25,021.64 Capital Improvement Projects Fund $ 9,629.09 Law Enforcement Special Fund $ 75.00 Council Member Clark moved to approve the May 2019 Warrant Register in the amounts: General Fund, four hundred twenty-one thousand, six hundred fifty-nine dollars and forty-six cents ($421,659.46); Public Facilities Improvement Fund, twenty-five thousand, twenty-one dollars and sixty-four cents ($25,021.64); Capital Improvement Projects Fund, nine thousand, six hundred twenty-nine dollars and nine cents ($9,629.09); and Law Enforcement Special Fund, seventy-five dollars and zero cents ($75.00); seconded by Council Member Abney. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA .JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. Vlll. UNFINISHED BUSINESS A. Update on acquiring Primitive Baptist Church property Lots 9 through 12 of Block 8, SOUTH OKEECHOBEE, Plat Book 1/Page 12, and located at 1003 Southwest 3rd Avenue — City Attorney. Cook — confusion last meeting with tax certificates holds on this property, myself, mayor and India, keefe told another, appears India and I put alto of work in process is anybody could go in and pay the certificates but doesn't' give you any ownership interest in the property paying that off would be money wed never recover. So the CA guy via email and phone spoke said this is their business city interest in these certificates for the city to make an offered and make it your best offer show they don't negotiate the offers. Indicated offering $15,000 immediately (Admin) can spend that much, there was no response since. Indicated meeting tonight, could discuss making an offer. Property inspected but needs complete renovation, don't know that costs. Open for discussion, serious about this property to send amount to company then that's what we need to do. DW — been involved with the process, we did bid on the 2018 taxes and we won that bid at 0% interest and we paid the 2018 taxes, problem is it doesn't give us much advantage. Spoke with Tax Collector Watford directly to get instructions. CA could go in and request a tax deed, they don't automatically get a deed, it then goes up for public auction, we could go bid anybody can bid, that company could bid. So that's 1 option is wait to see if they do that and we'd just have to bid. Would be cumbersome since wed have to agree to max amount wed bid. Page 3 of 14 Other option is to offer this company something that they may or may not accept and then all we'd get is the certificate. Most of these companies don't ever do anything with them, they just hold onto them and wait to be paid for the taxes and interest. Kind of touchy and involves some risks. We were told we cannot pay the taxes but we can but doesn't give us anything, could pay the taxes, and take this CA company out it all together. There is a procedure since the property is in a trust, could go to court and request a judge appoint a trustee. Aware the family wants this taken care of. Then have the trustee donate the property to the city. Risk if we pay the taxes and some one comes in .... Risk judge wants every heir notified, plus side takes CA company out, don't have to pay them any money to get the certificates, then if we get a trustee appointed. Only money involved would be the money paid for the taxes/certificate. So is it worth that risk. To me it's the better solution to take that company out and then get that trustee appointed. Better solution than offer this company something for it. Cook — we have someone willing to take that role to rep the family trust, a current heir, feel certain court would appoint him, if folks were interested in keeping this property they should have done something on it years ago. That process can be done but there is some risk. I have the exact number 2016 & 17 taxes are $... Don't do anything property will be gone forever. WA — make offer to CA company or go to court. DW — we don't have to offer company anything, we pay the taxes to the tax collector, they are then reimbursed their money and interest, they no long have tax certificates. We don't have any bearing on the property, only paid the taxes. The only person who can cause the tax deed to be done is the person who holds the 2016 tax certificate. The problem is we have to buy the tax certificate. It technically could go back to the family. The trustee being appointed would then deed to the city. Still taking risk if we buy the tax certificate if tit goes up for bid for a tax deed. JC — appraised value is to high, $80,000 BK — to make a blanket a statement, best case scenario, pay the $6500.00, the tax collector just wants her taxes, she doesn't care where it comes from, right now its accruing interest for some company. We can satisfy her desire for taxes and pay that $6,500.00 and then solicit the circuit court to appoint, or county judge whomever it is, to appoint the heir or the trustee and our hope, which hope should never be a course of action but hope that the trustee would then donate the property to us. I think in that simple term yes there's a risk but it's the least amount of risk in spending any bit of money. And I think we've already had discussions with certain heirs that are for and have been for some time, for donating the property to the City. I certainly hate to waste any more time or deliberations or seeing where it goes from here or that company now knows there's interested parties and ??? that tax certificate ??? can go anywhere after the auction. I'd like to make a motion: Council Member Keefe moved to direct staff to satisfy the tax certificates that are currently held and to proceed with obtaining from the county budge, the appointment of a trustee to negotiate the property to the city. *correction by CookMatford: circuit fudge*; Abney second. JC — subject to first determining that no one else has done this in the last 2 weeks. MDO — not to muddy it even more, worse case, we satisfy this if we don't have this determined in 22 months, we would be the holder of the next certificate holder in line to go through..... DW — ??? yeah we have 2018, MDO — yes sir so we would be the next one to ??? DW - that might be an even better solution, of course we're going to be accruing taxes right now, so were going to have more taxes to pay, but still that might be... BK — at 0% interest though. MDO — but then 22 months from now, we could ..... DW — ??? but we have the 19 taxes and some of the 20 taxes MDO — but we would still satisfy under the council direction, still satisfy the past taxes so we would be number 1 in line and then worse case if we can't get a trustee appointed we could offer a tax deed, so it's like a backup plan that reduces the risk. DW — that makes me feel even better, never thought of that. Its kind of a safe guard, makes me feel better. MC — how many months will it take to get in front of a circuit judge to get trustee appointed, 1.5 yrs? JC — no, this is a simple matter, probate court I would think 6 to 8 weeks, plus newspaper publication for 30 days, MC — where's the money coming from to pay the taxes? Page 4 of 14 MDO — straight from reserves as its not allocated. IR — may I, we do have funds available for derelict buildings or foreclosures, things of that nature and that's where we used for 2018 taxes, its not being used for other items at this time. MC — send code enforcement DW — we tried. We cited them for not mowing the yard and someone went and mowed yard. Believe it or not, somebody went and mowed the yard. JC — and we cited them on the baptism outside in the back and they fixed that too. DW — somebody outsmarted us, we have been down that way and that was our first plan, call for a vote on the motion to pay the 2016-17 taxes and start the procedure in getting trustee appointed. VOTE: WATFORD - YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. IX. NEW BUSINESS Added to agenda: A.1. Update from CAS Governmental Services, LLC on the 2019 Legislative Session —Connie Vanassche Connie appeared before the City Council requesting to give an update to the Council. Legislative session new members, mixed up, delegation hearing was late in the process, already in committee weeks by the time many were held. Appropriations were due on Feb 5 and delegations weren't held, House needed to present projects, you had a project within the groups that were eligible for funding. Continued to work with reps, chairs, etc on the projects for the City, mostly water related. Over 3,000 filed, 191 passed. Budget sent on Fri to Gov, has till 29th to veto and sign. Delegation Hearing is - Oct 3rd need it 10 days prior. Sept 16-20 committee week. Water projects are done at the end. Hurricane Michael was an issue. FEMA funds didn't come through from Feds. During all the time made 1600 projects filed with a $3 billion price tag, we did get your 1 project to stay and got the funding. We're here to help with the next years packet. We remain up there, can make your appointments for you, help you get in to see the legislators you need to meet with. DW — appreciate the work you've done, had a joint workshop last night with the BOCC & SC — big issue to get more funds for the SRO program, going to be a big request. Connie — that was also some of the action going on up there. MDO — mtgs with DOT or other state agencies. Connie — love your new website its very nice. Honored to represent the city. A. Motion to review and approve the 2018 Fiscal Year Audited Financials - Debbie A. Goode, CPA, Carr, Riggs & Ingram, LLC and Finance Director Riedel (Exhibit 1). Council Member Keefe moved to review and approve the Fiscal Year 2017-18 Audited Financial Statements as presented; seconded by Council Member Clark. IR — 2018 FYE audit for the City, senior Auditor and partner with Carr, Riggs and Ingram. She was not in the field for the review this year. She will be reviwing the audit. Ms. Debbie A. Goode, CPA, with Carr, Riggs & Ingram, LLC, presented the City's Financial Statement (Audit Report), for Fiscal Year (FY) October 1, 2017, through September 30, 2018. Prior to the meeting, copies of the report were distributed to the Mayor and Council. Pg 5, 19 net pension asset $1,226,289. Good news very well funded. Pg 21 balance sheet. And unassigned general $8,222,703, compared to pg 22 Pages: 25, 63, 75, 76 minor issue, capital assets, wasn't documented on the form, managements response is there, use that to make sure its documented. Page 11 bank statements — want signature on them when reviewed. Page 5 of 14 DW — I usually have a bunch of questions, didn't have time to reive it, you're available if I have questions. Debbie — yes, I work for you anytime. MDO - our liability went down, Pg 35, item D 12 because the liability was reduced, see on pg 19 on non -current liabilities $153,110.00 Your finance director does a good job. We wait for pension auditors, could have had it earlier but had to wait for pension audit. IR — want to address the 2 findings, didn't go back when there was a findings, been probably 10 or 12 yrs. DW — if that's the only 2 things in the city then we're in good shape, Appreciate them pointing it out and we'll get that taken care of. DW — Carl T Durrance, my dad said never gave 100, there's a mistake somewhere. WATFORD — YEA JARRIEL — ABSENT VOTE: ABNEY — YEA KEEFE — YEA CLARK — YEA MOTION CARRIED. B. Consider a recommendation from Code Enforcement to proceed with foreclosure on property located at 800 Southwest 2nd Avenue — City Attorney. Initial Findings: December 12, 2017, Code Board found the property at 800 SW 2nd Avenue, Case No. 17-036 to be in violation of Section 30-43 Public nuisance and Section 30-44 General cleaning and beautification. If not in compliance by receipt of property notification of this action, a $50.00 per day fine would be imposed. Additionally the it was recommended that the City abate the nuisance if the property owner does not comply with all costs incurred by the City for mowing and cleaning be assessed as a lien on the property. December 23, 2017, the fine began. At the September 11, 2018, Code Enforcement Board meeting, the Board voted unanimously to recommend Case No. 17- 036, 800 SW 2nd Avenue be sent to the City Council to proceed with foreclosure based on testimony of Code Officer Sterling. Cook — called to my attention from a public records request by J. Tewksbury. Been well over 90 days. Last item after code bode disbanded. Lot isn't of sufficient size for a structure. DW — still out of compliance? Yes. Motion by Council Member Clark; 2nd by Council Member Abney to accept the CEB to proceed with foreclosure. VOTE: WATFORD — YEA ABNEY — YEA JARRIEL — ABSENT KEEFE — YEA CLARK — YEA MOTION CARRIED. C. Motion to appoint Mayor Dowling Watford as Voting Delegate for the 2019 Florida League of Cities Annual Conference — City Administrator (Exhibit 2). Council Member Keefe moved to appoint Mayor Dowling Watford as Voting Delegate for the 2019 Florida League of Cities Annual Conference; seconded by Council Member Abney. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. Page 6 of 14 D. Motion to ratify the election of Mr. James Pickering to the Police Officers Pension Fund Board of Trustees as an Elected Fund Member, June 1, 2019 to Sept. 30, 2021, replacing and completing the unfinished term held by Mr. Boon — City Clerk. Council Member Abney moved to ratify the election of Mr. James Pickering to the Police Officers Pension Fund Board of Trustees as an Elected Fund Member, June 1, 2019 to Sept. 30, 2021, replacing and completing the unfinished term held by Mr. Boon; seconded by Council Member Keefe. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. E. Motion to approve the purchase of a 60 KW Standby Generator from Newmans Power Systems in the amount or $24,700.00 for the Public Works Facility — Public Works Director Allen (Exhibit 3). Council Member Clark moved to approve the purchase of a 60 KW Standby Generator from Newmans Power Systems in the amount or $24,700.00 for the Public Works Facility; seconded by Council Member Keefe. DA — don't have a generator, facilities, budgeted for new generator, looked through state bid, OUA generators, they were the low bid. Under budget DA — we will re -purpose the propane tank from city hall to use. Still have to get local electrician to do the electrical. Don't have natural gas close enough to get. This will run office, big barn which is the only highest rating building we have. VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. F. Consider a motion to amend the contract for the Code Enforcement Magistrate to include authorization for reduction in fines — Chief Peterson. Council Member Clark moved to amend the contract for the Code Enforcement Magistrate to include authorization for reduction in fines; seconded by Council Member Abney. Peterson, item 2.A. in contract highlighted. Consider amending this for the magistrate to reduce the fines instead of the city council, do you want to hear every one of those cases? Reduce the fines on his own. He's an attorney, he's on board with what we're trying to accomplish. BK — like the idea not every idea not coming before us, is there a threshold of a reduction its to not go below? If we don't have the process and suggestion we adopt that. BP — when you put rules like that on, it causes problems based on each situation, I generally don't like having a absolute set rule on it. We can let him know through good communication without getting too strict. If it doesn't work we can come back. DW — do we know how the county does it? BP — I think they can,, don't know for sure. BK — I understand what you're saying so I retract my comment, do like ability to have the magistrate having the leeway. DW — would staff have input on the reduction? BP — staff gives recommendation on each and he can consider that, could put a max like if the fine exceeds $????? Then it must come to the city council and filter out the minor cases. MC — concern just disbanded code board, have it part of consent agenda, reduction of fine have a problem with the reduction, at least another 6 months keep it with the way we have it. People change, things change, want to have a say for our citizens. Think we need it to come back to us. Page 7 of 14 DW — you want it to stay like it is. MC — like to see using Magistrate for a year and then consider making changes. BP — process list. My thoughts are the magistrate works for us and either he works as we expect him to or we find another magistrate. DW — do we want them to come back to us or to him? WA — concerned with how far reduced, bear minimum then no teeth. DW — only reduce fine after its in compliance. WA — they may drag it out. BK — properties purchased and then brought it in compliance. Very tricky where do we draw the line. BP — intent is to bring property in compliance, ones who refuse, lucky few and far between those that don't take care of it. Getting over 90% compliance. WA — how many have been requested? 2 BP - In error they were reduced. New Owner, $10,000-$12,000 to $200. Here's the problem, who are you going to make pay the money, the old person who had the fine against them. BK — were those fines liens? BP — the other was the florist, BTR violation, started fresh with him. He paid both BTRs he was behind, $7000+/- reduced to $700. DW — do we want to move forward, or wait. Council Member Keefe made a motion to amend the motion on the floor, amend the contract for the Code Enforcement Magistrate to include authorization for reduction in fines; to include as suggested by Chief Peterson, only those Cases with an accrued fine of $15,000.00 or more would be presented to the City Council for approval. Motion to amend dies for lack of second. MC — amend next 6 or leave. VOTE: WATFORD — NO A►BNEY — NO CLARK — NO JARRIEL — ABSENT KEEFE — NO MOTION DENIED. DW — will look at again in 6 months. G. Discuss the use of fireworks within the City — Council Member Clark. MC — distributed 3 pages on subject, had neighbors setting off fireworks. Only sparklers are legal. We have an ordinance in the city saying the same thing. Want officers and deputies to stop the illegal use of fireworks, try to get the message out to the community, understand if BP — understand its officers specific, doesn't have exceptions either enforce it all or none, if you want to make an exception for certain holidays, then suggest you apply dates and time. If that's the direction council wants to head in, that's fine, but if we're going to allow for certain holidays that's fine, but either all or nothing. MC — FS says you cant make exceptions. Think there will be less complaints. We can't do anything with the ordinance. BP — we can put a PSA out there, different approach. MC — elderly neighbor that calls me every time, H. Consider Centennial Park chickee alternatives — City Administrator. MDO — came to my attention to look at alternatives for the chickee's 7 all to be covered? MDO looking at 5. DA — looking to do 4 more to the 1 we have. BK — what's the ??? with chickee, those roofs compared to an aluminum DA — tribe has done come donations. Fire retardant has to be sprayed annually at $180 per BK — you haven't given another option. MDO — want to know what we're doing to see what council thinks. BK — don't know what the alternatives are and future maintain costs for them? Page 8 of 14 WA — see if we want to look alternatives, I want to see alternatives, associated maintenance up keep costs for down the road. Which then the plan would have to be produced. Do you want a chickee or other structure? BK — last time drove there, no stop signs at intersection. MDO — doing noted. WA, BK, MC — alternatives. DW — I want to see chickees as one of the options. I. Discuss current and future needs for legal services — City Attorney and City Administrator. MDO — I'll start it and I guess John this is more of a focus for you. One of the items that came up is what services we do have an what we go through I'll say from the City standpoint we cover the gamut of every facet of what we would require of what John does from a labor attorney to quasi pension attorney to land sales to day to day activities, so that's kind of under the use but I know it was wanted to be expanded upon about what John has done in the past, but we don't just focus on one item we do cover, I joke even the newbies up here today, you've seen everything we've done from land sales to... its not just typically items that come before us, I'll leave the rest up to John. JC — only thing I do not do is pension and WC we have outside legal to cover that ??? cannot hear what's said... DW — Council member Keefe, this was your item so I assume you want to address us. BK — thank you Mr. Mayor, well barring any other comments from either the administrator or attorney, this was brought up because it was brought to my attention during the evaluation meeting I had with the city attorney, his words were, his work load, that has been presented, to this position is more than his contract, is more than he can handle. That's not a verbatim quote but that's my perception of our meeting, his comments were, cause I let him know my thoughts on his performance, and areas that he was lacking, and one of his comments to me was well just seems that you don't know everything that I do; so I suggested to him, maybe you should present to the council, give us a presentation of just what you do so we have a better understanding. Again one of the comments made was that our current demands were more than he can handle, either contract or him or what have you. One point, off the top of my head is his attendance. We have contracted a sole attorney to provide attorney services to the city council and in the contract it states that he is to attend city council meetings, TRC meetings, Planning board meetings, all the you know citizen boards meetings. Madam clerk provided an attendance record some time ago for both the administrator and attorney. And it shows a number of absences, very much understandable. Council Member Bob Jarriel is absent this evening, life happens, but we still have a quorum to make decisions and conduct our business, when the sole attorney/person providing attorney services to the council is absent we have no legal representation, no legal advice, here at our meetings, and we have to postpone items on the agenda to take action on until legal representation is present. Just that point alone, our needs, demands, per our contract are not being met. I could go on about different things, this isn't a personal, its strictly business up here as far as the city council and city needs and I think the direction we're going and the more work load were going to have... I mean 1 of the first things I told the administrator after being elected I said, plan to start getting busier, so I think he could say he has been a lot busier, I would like to let it be known that our needs and even according to the city attorney are more than his sole person can handle. Council Member Keefe, I'd like to make a motion that we not renew the city attorney's contract for this year and that we immediately put out an RFQ to get attorney services that would meet our needs; Second by Council Member Clark. DW — okay we'll open for discussion. JK — how about from the floor? DW — thank you let me and council make some comments and then I'll ask for the public comments. DW — I understand where you're coming from and appreciate your thoughts. Couple thinks I'd like to say. #1 the attorneys evaluations have been pretty consistent as far as I can recall what we would consider the I think it was a 3 point something, what do we consider that, average? Okay so it hasn't been below average. There was one out of all the evaluations there was only 1 that was below average, this year, one that was below average, think previous to that, that am aware of there haven't been any that were below average so this was the first year we've ever had even one below average. I'd also like to Page 9 of 14 say, the city attorney is different than when you go, you know when you go if you need legal services, you normally go to estate planning you go to an attorney that specializes in estates, if you need a civil attorney, or whatever you need, a City attorney position is much different than the regular attorney you'd go to, the city has certain needs, city has certain things we have to do legally from the state so forth so it it takes... not every attorney could walk in off the stead and sit here and be the city attorney because he would not have that knowledge. John, I will iust say this, John has built up that knowledge over the years he's been the attorney for a long time. I certainly would not support this motion at all. Its going to take a specialized attorney, we all know when you go to a specialized attorney your costs are going to be much higher and I think, like for the magistrate position, I thought we would have 4 or 5 or 6 responses, and how many did we get? 1. I think #1, its going to be difficult to find someone. #21 think our costs would increase dramatically. So is John perfect, no, am I perfect, no. So but I think he does an adequate job for the city, I know there is pressure from the community cause I've had it from some of the community organizations that for some reason they want this exactly what your proposing, I have resisted that. I just don't think it's a good move on our part and I would certainly oppose it. Before I open it for public comment I'll let any other members if they would like to, make a comment. MC — I would like to make a comment, I'm not voting that we not continue services with Mr. Cook. My main concern is that and I put it on my evaluation, my concern is that John cannot be here all the time, and that we may need to split services, I think that's why we need address this concern because I was in a Planning Board meeting that had to be postponed or a question that had been asked, a legal question that couldn't have been answered and don't have any problem that John couldn't make that meeting because he's also an attorney he works during the day but I'm thinking and I think John needs to address this too, is that maybe its getting beyond a single person. The county is never, they never have a meeting without legal representation because they use a firm that has more than 1 attorney so it may be that we use John in capacities and some one else in another capacity. But we've got to address what's happening with our legal services especially with where we're going and how fast we're growing and how many with code enforcement and all the changes that have happened this year. WA — I have the same sentiments as Council Member Clark, I think we may need more representation. MC — my other question is John, do you not see that we're going to have to spend money on more legal services whether its your or someone else, I mean even you made the comment that the work load is getting bigger. JC — well it is, and I want to clear up something that Councilman Keefe said ???? only work 3 days a week, my comment to him was there is plenty of work to do here that we haven't done here, such as updates to the code of ordinances, charter review, a whole list of things that can be done and probably should be done. To your question, a lot of cities do this, they hire a firm with more than 1 lawyer. When Lane computed attendance. 90% of council meetings in 31 years, Attendance not a real issue. When it has come up ???? BK — but that's the problem is that we're postponing business that should not be postponed in the contract with the city attorney we currently have it provides for the city attorney to be present at the meetings and just for your reculection you were recently in Napal just this year, which caused you to be absent from the first every town hall meeting, and you were out a regular meeting ???? I do but if you want to take over. DW — no go ahead, I just would like for you to get to your point. BK — well I think I agree with Council Members Abney and Clark I my intent obviously is we need to provide more services for this position as the city attorney alluded, yes may be can handle it, but not on his own as far as attendance goes. So I would like to look at alternative forms. DW — comments from the public now. James Kirk, retired Mayor, City of Okeechobee, first I want to open with a comment sometimes we look for a problem where there is no problem. I served on this council for 28 years, that man sat 26 of it to my right hand. I got legal advice from him on a regular basis, he's done more legal work for this city than you can even think about, you've been on here what, 6 months, you've got a lot of learning to do yet. It took me a year to get my feet on the Page 10 of 14 ground, 2 to really understand, so you know and I think the world of you Bobby (Keefe) but I'm just telling you what I think. You can go get a firm like Cassels firm but I'm going tell you something, he's making a fraction of what you're going to pay that firm, you're not going to make them any where near the minimal salary that we have him. He is a good value dollor wise, I don't know if things are getting more complicated and maybe he needs help, if he doesn, don't leave this all on him, that's your responsibility get him some help if he needs it. But you're going to have to pay for that help. Whether its another part time person or a large firm. I assure you as a council members you cannot afford a large firm to come in an represent us. I know what attorneys charge, I've dealt with them, so have most of you. If you want to pay someone $600/hr to come in here, okay but that's a problem, Some of us wont forget some of these things when you bring them up, I remember a council meeting one time we had, think council member Watford will remember this, where a motion was being made to terminate the city administrator, I asked for cause, show me cause and I'll vote with you, it didn't happen did it Dowling. Nobody couldn't give cause. If you're going to do something like this to someone who has been an employee of the City this long, you should say bam, bam, bam, heres the problem, bam bam bam here's a solution to correct it. I'm not real proud of what has transpired here, I'm sorry but I'm not, I hope when you try to reach a final decision that you use wisdom and really think about what's best for the citizens of this city, forget any personal agenda, any friends that you're trying to please or not please, thnk about the City. He has more than taken care of this city legally and I think I've made comment to this similar before on John, he's been paid a fraction of what he's worth. Thank you for letting me talk. Repeat the motion. JC — for clarification Mayor my contract runs from October 1 to Sept 30. DW — so if we don't renew it as of Sept 30 it will end. JC — correct. WA — I don't know if I'm in favor of just terminating, I think I'm in favor if seeing what options are, but don't think we just need to terminate I think that's a bit harsh and a little rash, like Mr. Kirk mentioned Mr. Cook has been here for 30+ years and we need to take that into consideration, I think there is an issue that needs to be addressed here and I think that looking at alternatives is one thing but I don't think we need to just terminate the contract. BK — the word terminate is much different than none renewing of the contract, just to clarify my intent, so and I because as the city attorney mentioned his contract ends 9/30, so therefore theres a time line of course and why I made part of my motion to immediately publish for RFQ's so that being said certainly the current city Attorney could submit an RFQ for services as well but the intent behind publishing the RFQ proposals would be to clearly define the greater needs and requirements of the position that what we have. MC — so would you be amending you motion that we go ahead and clarify that position in a document of some sort or come up with a document that we're going to use and see if John wants to continue working under that criteria? BK — if it would be easier to swallow, I would amend the motion to say I would like to draft a new requirement, an RFQ and put in very explicit wording in that publication detailing the current greater needs of attorney services for the city. DW — before we get into any amendments, there's other alternatives here, the motion as it states would effectively terminate the city attorney because it says do not renew his contract, so that effectively terminates him in other words he would no longer be employed with the City, the current motion. So I don't know how anybody else feels, but if someone said that weren't going to renew my contract I probably wouldn't put an RFQ because I would figure well they just fired me so no sense in doing that. If the Council felt they want to keep John Cook as attorney or have someone else on a retainer to fill in when he's not here that would be an option also. If we feel like attendance is such an issue, I don't think for the time I've been here, I don't think that's ever been an issue, I've never had another council member say oh my gosh the attorney's not here the worlds coming to an end or something. Attendance apparently has not been an issue up until now with this current council. So now we're either going to vote on this motion or amend it. Page 11 of 14 DW — hearing no amendments, we'll vote on the motion... BK — I'll amend my motion to state to put out for RFQ for attorney services for the city according to a new created document. DW — lets try to make the motion as concise as we can BK — yes DW - if we remove the part do not renew from that motion, then the motion would read that we go out for RFQ for attorney services. BK — correct. DW — I think that would lead us all to believe that anyone could apply for those services. BK — sounds good Mr. Mayor. DW — does that sound logical? DW — but ok so your motion to amend to remove do not renew. BK — my only question is after submitting RFQ or they go out, then you're still in the middle of a contract, then you choose and we're going to have to do something with that. DW — yes you would, if you put out for an RFQ and you choose another attorney, the contract expires 9/30, if we don't renew it will expire so we would then hire ????? if he put in an RFQ and maybe he puts in a proposal that says ..... BK — cause when we solicit for RFQ of attorneys that solicitations going to present a list of requirements for that position so that obviously would have to be created. That is what we need to discuss as well, what do those services look like? So if.. DW — someone obviously has to come up with that, I cant come up with it, I don't think any member up here can, I think Staff would come up with that and then we would say yes that's the RFQ we want to put out ???? so that's your motion to amend. BK that is my motion to amend, to remove terminate, first part. Called for seconded one, two, three time, motion died for lack of second. DW — back to the original motion, if there's no other motion to amend we will vote on the motion. I still say there's a better way to do this, and that would be to have Staff investigate services we might need and if we want or satisfied with the current attorney which apparently we aren't we would then maybe hire or pay a retainer for another attorney, apparently we don't want to do that so... MC — can I amend his motion? Yes. I would like to amend the motion that we work on a contract for legal services for the city and update that contract so it provides us with the services we need and DW — that's what the RFQ is going to be MC — well RFQ means you go out services and I'm asking that we go ahead and come up with up with basically a contract for legal services. DW — you have to do the RFQ first and the RFQ would basically then lead to a contract with someone. MC — okay how about the job description? DW — staff would come up with city is seeking an attorney to attend all city council meetings or have representation at all city council meetings to... MC — I think we need to come up with a current job description of the legal services, why do we have to go out for an RFQ?, An RFQ is a bid, DW — right, we're trying to get another attorney is what we're trying to do, cause we're terminating his contract. MC — well I'm not, I'm trying to amend the motion that what we're doing is to amend the job description to include everything that needs to be done by the attorney. DW — if you add that to his motion or amend his motion, you're still terminating the attorney. MC — go it. I understand. DW — so what you need to do is vote against this motion and then make another motion. MC — I understand I apologize, I got it. DW — any others.... Vote on motion as it stands, Motion read again. VOTE: WATFORD — NO ABNEY — NO CLARK — NO JARRIEL — ABSENT KEEFE — YES MOTION DENIED. Page 12 of 14 DW — now do we have another motion? Council Member Clark I would like to make a motion that we in the next 60 days come up with a new job description for our city attorney so it encompasses all the duties required for him for our boards, DW — so we would basically be negotiating a new contract with our current city attorney, MC — yes Second by 2nd Council Member Keefe. DW — are we clear what we're doing, Mr. Administrator are you clear on what we are looking for, we need to approve that job description before we negotiate a new contract with current attorney. We need to approve that job description before we get into negotiations. MC, WA, BK — agreed. WA — befopre the scopre of work or this description is finalized what ???? MC — as his contract is up there has to be some negotiation with the current attorney if he can meet the requirements of this new scope DW — and then if he couldn't meet those then we're back to square one MC — exactly WA — then an RFQ is put out DW — and we're under a time line here so maybe have to do a temporary extension to his excting contract, and during neogtiations he may say well look I make x amount of dollars for this this and this, or he may say yes I can do this but not this and then we're in the negotiation process MC — yes. DW — everyone clear, okay. VOTE: WATFORD — NO ABNEY — YES CLARK — YES JARRIEL — ABSENT KEEFE — YES MOTION CARRIED. ADDED: J. WA / MC moved to implement an additional sRO to be assigned to Okeechobee Christian Academy. BP — add existing to their school, funded by OCA, answer to and work in existing SRO program. Supervised by current program. Figures presented to the OCA board, they have been approved. Asking because on a time line, their budget is on the July to June like the school boards. 2 year contract. I need for this to happen to move forward with a contract that would be effective July 1, next council meeting July 16 will be before you with a budget amendment. Spend most of july getting trained. School starts in Aug. Attorney and I already discussed this AM. MDO — covers majority of the costs, capital is not included. This funding is a little bit better. Approached chief win/win for city bear cost of car, have initial spare car, nothing additional. DW - thank OCA never had anyone come to use of pay for a service they asked for, they understand we don't have the funding to cover this, sad commentary on our society, applaud them for proposing this. All pleased with program we have now. MC — already talked with BP what are we going to do if RSCA asked for oen as well. He assured me there were officers. DW — one in mind? Sgt Eddings has already stepped up expressing interest in it. MC — my husband finds the SRO invaluable to the administration, think all children should have the safety. People want the program. It works. VOTE: WATFORD — YES ABNEY — YES CLARK — YES JARRIEL — ABSENT KEEFE — YES MOTION CARRIED. Part B - do this contract here, way we currently work is ..... contract directly with the SB then in the Sheriff. Page 13 of 14 Spoke with KK and they are on board with this. DW — isn't it the Sheriff responsibility? BP — school superintendent and local law enforcement. Supervision is by the Sheriff. Just a matter of how to do the funding mechanism. Just bring that to your attention. Independent contract with the SC. X. COUNCIL COMMENTS A. Mayor Watford none. B. Council Member Abney thank Kirk for coming tonight and comments. C. Council Member Clark classes attended, attiton rev, talked about chickens, excellent program, thank the city for sending us to school, very well worth it. D. Council Member Jarriel - Absent. E. Council Member Keefe next meeting will be a strategic planning workshop, outside moderator, first time doing this, create solid foundation to grow from, spoke with county and how they do there, had moderator really think to start things off on the right foot, not something we've done. BK — where are we on that. MDO — I will reach out to both parties. BK - When will the next town hall meeting happen? Waiting until budget time line. Then do, it would be around the early on October. BK — consent agenda idea's, think it would be a great idea. MC — agree. DW — don't like consent agenda's like to vote on each, since there's a consensus, then Admin have on next agenda to consider consent agenda & what to put on there. XI. ADJOURNMENT - Mayor There being no further items on the agenda, Mayor Watford adjourned the meeting at 8:39 P.M. Page 14 of 14 r t City of Okeechobee, June 18, 2019 Meeting Minutes taken during the meeting by / l ySa os-fe r in a n I CALL TO ORDER: Mayor Watford called the Regular City Council Meeting to order on June 18, 2019, at 6:00 P.M. in the Council Chambers, Room 200 located at City Hall, 55 SE 3rd Avenue, Okeechobee, Florida 34974. OPENING CEREMONIES: The invocation given by Pastor Chad Keathley, Church of God; the Pledge of Allegiance was led by Mayor Watford. III. MAYOR, COUNCIL MEMBERS AND STAFF ATTENDANCE - City Clerk Mayor Dowling R. Watford, Jr. Present Council Member Wes Abney Present Council Member Monica Clark Present Council Member Bob Jarriel Council Member Bobby Keefe City Attorney John R. Cook City Administrator Marcos MontesDeOca City Clerk Lane Gamiotea Deputy City Clerk Bobbie Jenkins Fire Chief Herb Smith Police Chief Bob Peterson Public Works Director David Allen Finance Director India Riedel Absent (at Cattleman's Conference) Present Present Present Present Present Present Present Present Present (not listed on agenda but attending) IV. AGENDA AND PUBLIC COMMENTS - Mayor A. Requests for the addition, deferral or withdrawal of items on today's agenda. Mayor Watford asked y�� dOer therewer�any requests for the addition, deferral, or withdrawal of items on today's agenda. A� S A i LA P d att f f 0 yn to n n i e B. Public participation for any issues not on the agenda - Agenda Item Form or Comment Card is required. Citizen comments are limited to 3 minutes per speaker unless otherwise approved by the Mayor. Mayor Watford asked whether there were any comment cards presented for public comment. V. PROCLAMATIONS AND PRESENTATIONS — Mayor A. Present Fire Lieutenant Glenn Hodges with a Twenty -Five Year Longevity Service Award and Bonus. On behalf of the City, Mayor Watford and Fire Chief Smith presented Mr. Wilbur "Glenn" Hodges with a Longevity Service Award in the amount of $500.00 and a framed certificate which read, "In recognition of your 25-years of service, hard work, and dedication to the City, its citizens, and your fellow employees from June 17, 1994 to June 17, 2019." B. Present a Certificate of Appreciation to Mr. Jack Boon for his years of service on the Police Officers Pension Fund Board of Trustees, January 30, 2014 to May 31, 2019. Mayor Watford presented Mr. Jack Boon with a Certificate of Appreciation that read as follows: "The City of Okeechobee recognizes the Valuable Contribution of Community Involvement and Hereby Extends this Expression of Grateful Appreciation to Jack Boon for Faithful Service as a Dedicated Member appointed to the Police Officers' Pension Trust Fund Board of Trustees January 30, 2014 to May 31, 2019." Mr. Boon, accompanied by Page 1 of 8 C. Present a Certificate of Retirement to Police Officer Jack Boon. On behalf of the City, Mayor Watford and Police Chief Peterson presented Officer Boon with his Retirement Badge and a Certificate of Retirement that read: "Whereas, Mr. Jack Daniel Boon began his career with the City of Okeechobee as an experienced and certified Law Enforcement Officer on December 9, 2005; and Whereas, Jack's initial assignment was as an Officer to the Road Patrol until October 3, 2014, when he was transferred to the Detective Division. He then served as one of the City's first School Resource Officers from May 2, 2018 until July 18, 2018, when he was reassigned to Road Patrol; and Whereas, education has been an important key to Jack's leadership role, obtaining over 118 certificates of completion for attending seminars, conferences, training, and continuing education classes. Furthermore, since 2009 he served in the capacity of one of the Department's Law Enforcement Basic Course Instructors, Taser Instructor, and Certified Firearms Instructor. Additionally from October 2011 to January 2016 he served as an Instructor of the Police Academy for Indian River State College instilling a dedicated work ethic in future recruits for the Department; and Whereas, during his tenure Jack was elected by his co-workers to represent their interests on the Police Officers' Pension Plan Board of Trustees from 2014 through May 31, 2019, during which time he served as Chairperson; and Whereas, being admired by his fellow Police Officers as impartial and fair, Jack was selected to represent the Department on the City-wide Employee Grievance Committee for four consecutive years beginning January 2016 until his retirement, and Whereas, Jack has served under the guidance of two City Police Chiefs, Dennis Davis and Robert Peterson, of which both described him to be an asset to the Department because of his dedication, enthusiasm, and ability to encourage his fellow officers. Now, Therefore, this Certificate is being presented this 18t" day of June, 2019, upon 13 and a half years of faithful public service in recognition of Jack's Retirement as of May 31, 2019. Retirement is a time to look back with admiration, and look forward with anticipation. Your City family wishes you all the best on your next chapter!" D. Administer the swearing -in of Police Officer Ramon Liberato. Chief Peterson administered the Oath of Office to Police Officer Ramon Liberato, Jr.; with his right hand raised, he recited the following Oath: "I, Ramon Liberato, Jr., do solemnly swear that I will support the Constitution of the United States, the Constitution of the State of Florida, and the ordinances of the City of Okeechobee. That I will faithfully perform the duties of Police Officer of the City of Okeechobee, so help me God." He was pinned with his badge by Officer Liberator was hired as a part-time Officer on December 3, 2018, and was recently transferred to full-time. VI. MINUTES - City Clerk A. Motion to dispense with the reading and approve the Summary of Council Action for the May 7, 2019 regular meeting. Council Member'6I1 moved to dispense with the reading and approve the Summary of Council Action for the May 21, 2019, Regular meeting; seconded by Council Member C Discussion: VOTE: WATFORD - YEA ABNEY - YEA CLARK - YEA JARRIEL - ABSENT KEEFE - YEA MOTION CARRIED. Page 2 of 8 VII. WARRANT REGISTER — City Administrator A. Motion to approve the May 2019 Warrant Register. General Fund $421,659.46 Public Facilities Improvement Fund $ 25,021.64 Capital Improvement Projects Fund $ 9,629.09 Law Enforcement Special Fund $ 75.00 Council Mernbe, At/ moved to approve the May 2019 Warrant Register in the amounts: General Fund, four hundred twenty-one thousand, six hundred fifty-nine dollars and forty-six cents ($421,659.46); Public Facilities Improvement Fund, twenty-five thousand, twenty-one dollars and sixty-four cents ($25,021.64); Capital Improvement Projects Fund, nine thousand, six hundred twenty-nine dollars and nine cents ($9,629.09); and Law Enforcement Special Fund, seventy-five dollars and zero cents ($75.00); seconded by Council Memberlf�, Discussion: VOTE: WATFORD — YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. Vill. UNFINISHED BUSINESS A. Update on acquiring Primitive Baptist Church property Lots 9 through 12 of Block 8, SOUTH OKEECHOBEE, Plat Book 1/Page 12, and located at 1003 Southwest 3rd Avenue — City Attorney. �ooK'Ta)\ CerGa+z so( If v\o 0Wnersk1P e vvt a l C f (Ar C h of Se f °Per fl - o -F i�e_ V- I �� 000 e V4 ,--F; CoJes -ReC►ev-e4 ho r'eQ fonSe — &J Win, IC (A C +-4- V_ 0, 1 V\t,*-A 'Co M p le +C r e v1 o v OA '� ova Mayor: g,�Ae o -,oIg TotX Ce r care Pa-yec� (� Tol X es L-) o e S v + 9 v e- 00L K a d va r,4a� C, C (o � y C �, 1 rc c.` es -I- -t e r tL&+ C) s1 o� c� c ti d v1 W a -'� -f d See ; -F -t h e �� COL, \ d Jb; d oit \evr o P+I o� �S 4_6 o�-Fer , �ot� I I? Tc�X CA-� s r e rn o� C cC> 9 0 + p C r GGc-,+ Co w r+ 4 C 0q e o l ex4- a`. Page 3 of 8 c (aI R -ta)( ko, Soo CGoo ki IX. NEW BUSINESS A. Motion to review and approve the 2018 Fiscal Year Audited Financials - Debbie A. Goode, CPA, Carr, Riggs & Ingram, LLC and Finance Director Riedel (Exhibit 1). Ms. Debbie A. Goode, CPA, with Carr, Riggs & Ingram, LLC, presented the City's Financial Statement (Audit Report), for Fiscal Year (FY) October 1, 2017, through September 30, 2018. Prior to the meeting, copies of the report were distributed to the Mayor and Council. Council Member 13K moved to review and approve the Fiscal Year 2017-18 Audited Financial Statements as presented; seconded by Council Member A L VOTE: WATFORD — YEA ABNEY—YEA CLARK — YEA JARRIEL — ABSENT KEEFE —YEA MOTION CARRIED. B. Consider a recommendation from Code Enforcement to proceed with foreclosure on property located at 800 Southwest 2nd Avenue — City Attorney, Initial Findings: December 12, 2017, Code Board found the property at 800 SW 2nd Avenue, Case No. 17-036 to be in violation of Section 30-43 Public nuisance and Section 30-44 General cleaning and beautification. If not in compliance by receipt of property notification of this action, a $50.00 per day fine would be imposed. Additionally the it was recommended that the City abate the nuisance if the property owner does not comply with all costs incurred by the City for mowing and cleaning be assessed as a lien on the property. December 23, 2017, the fine began. At the September 11, 2018, Code Enforcement Board meeting, the Board voted unanimously to recommend Case No. 17- 036, 800 SW 2nd Avenue be sent to the City Council to proceed with foreclosure based on testimony of Code Officer Sterling. Motion by Council Member M L ; 2nd by Council Member W P_ a Cclepi- Cvde e ()-Foy.cr"`-fen4-'S VOTE: WATFORD —YEA ABNEY — YEA CLARK — YEA JARRIEL — ABSENT KEEFE — YEA MOTION CARRIED. ✓ m C. Motion to appoint Mayor Dowling Watford as Voting Delegate for the 2019 Florida League of Cities Annual Conference — City Administrator (Exhibit 2). Council (Member 1� moved to appoint Mayor Dowling Watford as Voting Delegate for the 2019 Florida League of Cities Annual Conference; seconded by Council Member Vi N Discussion: WATFORD — YEA JARRIEL — ABSENT VOTE: ABNEY — YEA KEEFE— YEA CLARK — YEA_. _. �CARRIED. O Page 4 of 8 D. Motion to ratify the election of Mr. James Pickering to the Police Officers Pension Fund Board of Trustees as an Elected Fund Member, June 1, 2019 to Sept. 30, 2021, replacing and completing the unfinished term held by Mr. Boon - City Clerk. Council Member Rr moved to ratify the election of Mr. James Pickering to the Police Officers Pension Fund Board of Trustees as an Elected Fund Member, June 1, 2019 to Sept. 30, 2021, replacing and completing the unfinished term held by Mr. Boon; seconded by Council Member 13 % Discussion: VOTE: WATFORD - YEA ABNEY - YEA QLARK - YEA JARRIEL - ABSENT KEEFE - YEA MOTION CARRIED. E. Motion to approve the purchase of a 60 KW Standby Generator from Newmans Power Systems in the amount or $24,700.00 for the Public Works Facility - Public Works Director Allen (Exhibit 3). Council Member G moved to approve the purchase of a 60 KW Standby Generator from Newmans Power Systems in the amount or $24,700.00 for the Public Works Facility; seconded by Council Member K Discussion: po ►-,` t— I-e-Ft-- Fw �n o1 \/� 5--fot v.d y JC e ►�-e ral + v - uc,tl he ra �tr d L&v- � r,5 Z �-M A. (, r,o,4c>r I n ba � I OceL1-%n r . L v o sCe c� OV a-- Al e- w vx A r. SS 1 o w kb ',-4 . F, cA v,. c4l(` c�e,, & r,1 VOTE: WATFORD - YEA ABNEY - YEA K - YEA JARRIEL - ABSENT KEEFE- YEA MOTION CARRIED. F. Consider a motion to amend the contract for the Code Enforcement Magistrate to include authorization for reduction in fines - Chief P-terson. Council Member moved to amend the contract for the Code Enforcement Magistrate to include authorization for reduction in fines; seconded by Council Member W BK— ftw�e►�� -r VV% A/o S e cohA - , re- S - c `' v"`, c Discussion: be'f-o ram- ; +-i C n LA- C o�A C ; WC e-- -F h eS of VYA v ✓e, ► v Gl -i-In0 4a r e- A t&- c v1nU i + S �riov-�-hero i YMsfi SSI-A_eS are, V-v.<<noY-. (ZewedV-e covr,�4ro�C-4- 0fit\oh VL>S fi h e re✓ reS e y--e dv� ��► MC Cvnc eme �� s nr.eci Coe einFobcemevv-- b,a,r4 L-> Kee ; -I- fi h e Sot ry. e -Fo r's- w + fi v Y\ b Say F o r C i -r— Ze V S. VOTE: WATFORD - YEA ABNEY-YfA CLARK - Y.-P� JARRIEL - ABSENT KEEFE - Y-11-'A MOTION CARRIED. Page 5 of 8 G. Discuss the use of fireworks within the City — Council Member Clark. f )I� C4 -� p LA -F►�� �0r 5 i v, lam` II Ora►�AaV)(e, SOLI ins Sc wAe. L4 61- � S -} a �� a 6S� a vi 4a.5 e c> -F� re, tN o r {Gs S o 1 j. MeA fo r a if c U 14-LA, A-e,r 5 ocq c y e S (-r-e S. S, d n I v` VNa -rs -tc-, v-\d o ►jc vi o n ce. w r �- � e � �O cc e. VV-\ 01 (,,. e-� i S-�- of- A � n a +n ce /i/l G C a �:�" hn r ,oc ex,c f-. >+; or,-S o V\ 5+C4A--e- (9 r a. V \ C 'L O r� \-i VV t c-t )c L 1 H. Consider Centennial Park chickee alternatives — City Administrator. v1 C k � C ��� C t��` C�(Je-► Gr ✓ n a l'✓QS' �U h I S mot ;—+avtGL COS o h C� ��c 1�ee C o fq potr-e A-l1-k vyi ; n a-rn, S+Y-L CA -Are- T) A-- ' r G,ov\ c,+e S I`4-- k a � 4-e> Pay VY) GI + V1 Gt /'h G�-�- CvvtSI c eY-, A- 1+LCV\«.-E �\VeS Page 6 of 8 I. Discuss current and future needs for legal services - City Attorney and City Administrator. heeds CA► -ems`+- be;h -P,++C)r n e, y , - -0 410+1'vw l me- ' Vv-�- L",C- �- --IC) LI a V-% d le- Y3c Move- +O h 0 v c V1 le,v,/ C �y A+4-v t G (9vk J� vro�,�-�-- M6V - S e G v v-x � -eck 6e) o�J acme Yak c - +�j -I-�-o S A, T C- 2 r tAr, t' of o vv-\- c+i, P--'- c(-+A-o Y V� „ -T a Ke S pt, c ey-4-01 i +y t> D � U w e �C� e D'r- 'e)Q)er4 i s e ot,+A--v c n e% co s -I--s r,-\ o r-e / C O S-�- KA oir e . `Do eS MC- C^ klo+ VO4,% h cA- C v r\-v � ',vim � S-erv; s J cook (' 0Y-\C e-<-V� C-,� Cc o IC- Ca,w 4— 0"1 Go b- I C'cr.-� �SeS c(- r m Vj k - 3v h Y-\ 6o eS V" o,(c, \(-t -e S e rA-o0- CooK- X- �Y �" Sa 3K- Can h oj- C, -(.(- DO V\- -- 100�- fo 5 Oo Ci jC)A- vy-� o--1 hie S \n C o u, \ r; -�- h c�h d \e w o ► r- to t f:t rY� 4-o v f ?(eS eY)A— +l, t C -- % robtemS w`w(e +fie(e sr`f; /v�oc 0 4- Page 7 of 8 X. COUNCIL COMMENTS A. Mayor Watford B. Council Member Abney 1 D' Y' Yor k i rr� C. Council Member Clark CI asses a--tewdPc' / e X e.lie��—, S f "it5 I v\I e- I I � t -r wo r D. Council Member Jarriel - Absent. E. Council Member Keefe Y Ive x-I- +v w V" �\ C4 I l Con 5th�-- rzk5tpam XI. ADJOURNMENT - Mayor There being no further items on the agenda, Mayor Watford adjourned the meeting at P.M. Page 8 of 8 fog s. A6vl- oeS S woir rvt a �e r o r o -I-o C o 0,1 C b V-0 vy, CooK-• ra�sea Va 1� 06��- qQ 000 OW AYeros2 e r v` d 1c Yv--� o1 iS Keef TIol o o S+o C 'c 0 m c inq; ►� r . C► r �- �. r a iQo wnA- -fir e Ira n �. a ro r �-o c i vj U `2- ✓vt o + i o -E-o cl �e c -�- s •i- S ecoY,Ag Mt��cos� Vn eN - C - V\v 1 Ck-- oky,— VN o o n w o Lk GA- T ( o O C la on,e, C o m ri 1 e c-Ir LA-1 1 i tS or 111 C o 0 LA- infi- S o 4p S 1-eQc c.L C i ► e S L J e OD 0 to d — p e o,,4 ; n c-ri vn l (o - a 6 o inn w, ►f4-e e we.e,v W: s F o v r� e our-a� e_ l e ' 40 ryl or IC y A — to+ -e C" rs S ; o, r e, �X T �. - C'► o L AS� v1e -Al fo-�) n ecc, ,-. C,(� IAAV\ tl 2, C\-, O C1"� M io n CmYY1 My All IN, V0 4MO) I I 1�0 (i AFrd I �\, #� % I , ffil"In _: r ; 6AjF,1;j ;j in Recognition of your 2 5 Years of Service, Hard Work, and Dedication to the City, its citizen, and your fellow employees on behalf of the Mayor and City Council for the City of Okeechobee, Florida All A. 1.0 10 Vila 14 yk crn V. A . E CITY OF OKEECHOBEE PAY TYPE DEPT HOURS BATE CURRENT YTD DED TYPE CURRENT YTD REG 0.0 HOLOY 0.0 AN LV 0.0 CURRENT YTp TAXES CURRENT YTp ACCRUED LEAVE HOUR_ S EARNINGS 500.00 FICA VACATION FED WM PtRSQNAL / SICK " DEDUCTIONS 0.00 NET PAY - z}crn v. a. b I I e l N f ILE COPY ``�y.OF'OkFFCy -v, ohm a m f of Ok .7web ob o �, Florlde? Offieszof the citg QIZrk May 29, 2019 Mr. Glen Hodges 789 Southwest 85t" Avenue Okeechobee, FL 34974 Dear Mr. Hodges WOW, what an accomplishment, 25 Years of Service! It is with great pleasure that the Mayor and Council take time during the June 18, 2019, meeting to .recognize your contributions to the City. A presentation is being scheduled at the very start of the meeting, which begins at 6:00 p.m., to extend to you a longevity service certificate and a monetary award of $500.00. It is an honor for me to have the opportunity, along with the Mayor and Council, to extend to you, in most sincere good fellowship, "Congratulations, "YOU have made a difference in the community by YOUR dedication to the City all these years. Should a scheduling conflict arise, please call my office, 763-3372 ext. 9814. We will be sure and give you a reminder call the day of the meeting. Feel free to invite family members and friends so that they, too, may share in this special occasion. Sincerely, Lane amiotea, MC City Clerk/Personnel Administrator LG/bj E-copy: Fire Chief Smith Qg filall e 55 5.e. Third j%znutz, Room 100 • OkQszehobvw, Vlorida 3*974-2903 • 863.763-3372 gXt. 9814- • VaX: 963.763.1686 • www.eitgofokfzszehoNzsz.eom Vaf JIrl 0 a =hem V•(3. (o/►81c9 .OF•OkFFCy .1 rift 91 Office of the Citg G(erk June 4, 2019 Mr. Jack Boon 4951 Southeast 128th Avenue Okeechobee, Florida 34974 Dear Mr. Boon: My office has been advised of your resignation to the City of Okeechobee's Police Officers' Pension Board. The City wishes to publicly thank you for your service and present a Certificate of Appreciation at the June 18, 2019, meeting beginning at 6:00 P.M. This is also to advise you that you will need to complete and file the enclosed Verification of Public Records form with my office. We can handle this before the meeting if you bring it with you. The last item is for you to complete the enclosed Financial Disclosure Form 1 F (Final), within 60 days from May 31, 2019, the date of your resignation. Please mail or hand - deliver the completed form to the County Supervisor of Elections Office, 304 Northwest 2nd Street, Room 144, Okeechobee, Florida 34972. Also,. please make a note to complete the 2018 Form 1 you will receive from Diane Hagan's office, as it covers the reporting as of December 31, 2018. If you have any questions regarding this form please do not hesitate to contact me. With best regards, I am Sincerely, Lane Gamiote , CMC City Clerk LG/bj Enclosure12) cc via email: Diane Hagan, Supervisor of Elections Betty Taylor, Police Officers' Pension Fund Secretary City 'Hall 0 55 ,S.C. Third ovQnue, Room too • Okeeehobsze, Florida 349M-2903 • 863.763-3372 eXt.9814 • fax: 863.763.1686 e www.eitgofokpzehobeQ.eom ziemV.Al bf18jig Page 1 of 1 rt'f I t to of t .OF,QAkr t� L , 9 T O O a . 1915 Office of the Mayor City of Okeechobee, Florida WHEREAS, Mr. Jack Daniel Boon began his career with the City of Okeechobee as an experienced and certified Law Enforcement Officer on December 9, 2005; and WHEREAS, Jack's initial assignment was as an Officer to the Road Patrol until October 3, 2014, when he was transferred to the Detective Division. He then served as one of the City's first School Resource Officers from May 2, 2018 until July 18, 2018, when he was reassigned to Road Patrol; and WHEREAS, education has been an important key to Jack's leadership role, obtaining over 118 certificates of completion for attending seminars, conferences, training, and continuing education classes. Furthermore, since 2009 he served in the capacity of one of the Department's Law Enforcement Basic Course Instructors, Taser Instructor, and Certified Firearms Instructor. Additionally from October 2011 to January 2016 he served as an Instructor of the Police Academy for Indian River State College instilling a dedicated work ethic in future recruits for the Department; and WHEREAS, during his tenure Jack was elected by his co-workers to represent their interests on the Police Officers' Pension Plan Board of Trustees from 2014 through May 31, 2019, during which time he served as Chairperson; and WHEREAS, being admired by his fellow Police Officers as impartial and fair, Jack was selected to represent the Department on the City-wide Employee Grievance Committee for four consecutive years beginning January 2016 until his retirement; and WHEREAS, Jack has served under the guidance of two City Police Chiefs, Dennis Davis and Robert Peterson, of which both described him to be an asset to the Department because of his dedication, enthusiasm, and ability to encourage his fellow officers. NOW, THEREFORE, this Certificate is being presented this 18th day of June, 2019, upon 13 and a half years of faithful public service in recognition of Jack's Retirement as of May 31, 2019. Retirement is a time to look back with admiration, and look forward with anticipation. Your City family wishes you all the best on your next chapter! Mayor A]-IISI': (Vam&d,a City Clerk https://cdn.filestackcontent.com/api/file/UWBRaHlxRGGGV OHWzhl m?cache=true+.png 6/12/2019 z-teMv.c. ���a1�9 _ a Office of the Gitg Glerk June 4, 2019 Mr. Jack Boon 4951 Southeast 128th Avenue Okeechobee, Florida 34974 Dear Mr. Wn. The Mayor and Council would like to take time during the June 18, 2019, meeting to recognize your 13 years of contributions to the City by presenting you with a Certificate of Retirement. A presentation is being scheduled at the very start of the meeting, which begins at 6.00 P.M. Should a scheduling conflict arise, please call my office, 763-3372 ext. 9814. We will be sure and give you a reminder call the day of the meeting. Feel free to invite family members and friends so that they, too, may share in this special occasion. Additionally, there are two forms that require your attention. Please make arrangements to stop by my office to review and execute them as soon as possible. Sincerely, Lane,Qam-rotea, CIVIC City Clerk/Personnel Administrator LG/bj E-copy: Police Chief Peterson Gitg filall • 55 6.C. Third avenue, Room 100 o Okeechobee, Florida 3*97*-2903 • 863.763-3372 eW.9814, 0 faX: 863.763.1686 • www.citgofokeechobee•com 0 0 r>. S Run: 6/06/19 Page: 1:42PM City of Okeechobee Check Register Check Dates 5101/19 thru 5/31/19, Cash Account 001-101.2100 only, Including Reconciled Checks Number Date Amount Vendor Payee 39756 5/08/19 111,767.71 PAYR City Of Okeechobee Payroll Account 39757 5/09/19 234.24 CTFS CIT Technology Finance Service, Inc. 39758 5109/19 17,64 CL - LD CenturyLink 39759 5/09/19 300.00 CHAK Charles Akers Jr 39760 5/09119 58,93 COMCAST Comcast 39761 5/09119 107.60 COMCAST Comcast 39762 5/09119 67.00 DAAL David Allen 39763 5/09/19 259.47 HAYT Hayt, Hayt & Landau 39764 5/09/19 11,525.00 JOHN John R. Cook 39765 5109/19 31.27 LANE Lane Gamiotea 39766 5/09/19 200.00 MD Mark Dupree 39767 5/09119 57,789.31 PRMG1 PRM - Health Insurance 39768 5109/19 1,639.66 PRMG3 PRM - Life, LTD & STD 39769 5/09119 2,451.91 PRMG3 PRM - Life, LTD & STD 39770 5/09/19 2,142.66 PRMG2 PRM -Vision & Dental 39771 5/09119 467.65 STATE FL State of Florida Disbursement Unit 39772 5/09119 200.00 TRNE Trevor Nelson 39773 5109119 324.63 VERI Verizon Wireless 39774 5/14/19 286.00 AEDS AED Superstore 39775 5/14119 11.83 APEXOPI Apex Office Products, Inc 39776 6/14/19 21,98 AUTO SUP Auto Supply of Okeechobee, Inc. 39777 5114/19 124.99 BOA7 Bank of America - 0421 H Smith 39778 5/14119 1,673.07 BOA4 Bank of America - 0752 fka 9846 FD 39779 5/14/19 1,660.25 BOAPW Bank of America - 2303 fka 9233 PW 39780 5/14/19 980.61 BOAADMIN Bank of America - 2709 fka 0257 Admin 39781 5/14119 1,298.70 BOAl2 Bank of America - 7178 fka 6737 PD#2 39782 5/14119 1,831.36 BOA2 Bank of America - 8540 39783 5114/19 147.24 BOA11 Bank of America 3373 fka 2149 PD#1 39784 5114/19 4,394.35 CASGSLLCCAS Governmental Services, LLC 39785 5114119 39.25 CTFS CIT Technology Finance Service, Inc. 39786 5114/19 491.70 CMCHECKS;MC 39787 5/14/19 2,000.00 CRI Carr, Riggs & Ingram, LLC 39788 5114/19 42.86 CITY City Electric Supply Co. 39789 5114/19 38.50 PETT City Of Okeechobee - Petty Cash 39790 5114119 153.04 COMCAST Comcast 39791 5114/19 46.45 COFE Country Feed of Okeechobee Inc. 39792 5114/19 334.45 DGWS Direct Glove I Whole Supply 39793 5/14/19 699.01 EGPI EGP, Inc. 39794 5/14119 55.00 HPC Highland Pest Control 39795 5/14/19 1,214.39 HOME Home Depot Credit Services 39795 5/14/19 17.95 ICS I.C.S. Computers Inc. 39797 5114/19 1,156.79 I.M. I.M.S. 39798 5/14/19 3,500.00 LARU LaRue Planning & Mngmnt Services, Inc. 39799 5/14/19 13.78 LAWN Lawn -Tamer Equipment, Inc. 39800 5/14/19 348.34 MAVERICK Maver[ckLabel.com 39801 5/14/19 600.00 MAPA Michael Adelberg, PA 39802 5/14/19 269.85 MILLER Miller's Central Air, Inc. 39803 5/141l9 79.98 OKAR Okeechobee Army Surplus 39804 5/141l9 5,393.50 OKCO Okeechobee County - BOCC Voided N Run: 6/06/19 Page: 2 1:42PM City of Okeechobee , Check Register Check Dates 5101119 thru 5/31/19, Cash Account 001-101.2100 only, Including Reconciled Checks Number Date Amount Vendor Payee 39805 5/14/19 981.50 ODCJ Okeechobee Dodge Chrysler Jeep 39806 5/14/19 240.00 OKFI Okeechobee Fitness Center 39807 5/14/19 724.52 OKEENEWS7keechobee News c/o Independent Newspape 39808 5/14/19 109.24 OC Orthopaedic Care Specialists 39810 6/14/19 2,135.76 SQC Scott's Quality Cleaning 39811 5/14/19 50.00 SUP Superior Water Works, Inc. 39812 5/14/19 95.70 SUPP Suppiyline 39813 5/14/19 48.68 TAYR Taylor Rental - Okeechobee 39814 5/14/19 1,076.10 THE FIRE The Firefly Group 39815 5114/19 844.83 TTC Thompson Tractor Company 39816 5/14/19 210.00 TOTAL Total Fitness 39817 5/14/19 1,744.53 TRS Total Roadside Services, Inc. 39818 5/14/19 50.00 TRANSU TransUnion Risk & Alternative Data 39819 5/14/19 2,605.00 TCMA Treasure Coast Medical Associates 39820 5/14/19 1,000.00 POST US Postal SVC/Neopost Postage On Call 39821 5/14/19 167.66 W&WL W & W Lumber Company of Okeechobee 39822 5114/19 5,336.46 WEXB WEX Bank 39823 5/14/19 31,239.46 WAST Waste Management Inc. of Florida 39824 5/14/19 60.00 APEXPCI Apex Pest Control, Inc. 39825 5/14/19 21.77 BOA-BERN Bank of America-3135 Bernst 39826 5/22/19 114,039.51 PAYR City Of Okeechobee Payroll Account 39827 6/23/19 200.00 ASBE Ashton Benet 39828 5/23/19 220.00 CSTC Celeste Watford Tax Collector 39829 5/23/19 133.04 COMCAST Comcast 39830 5/23/19 259.47 HAYT Hayt, Hayt & Landau 39831 5/23/19 95.23 IR India Riedel 39832 5123/19 931.12 OUA Okeechobee Utility Authority 39833 5/23119 467.65 STATE FL State of Florida Disbursement Unit 39834 6/23/19 200.00 TRNE Trevor Nelson 39835 5130/19 102.85 CSTC Celeste Watford Tax Collector 39836 5/30/19 5,200.00 JCNEW JC Newell Const. Inspect. Services, Inc. 39837 5/31/19 80.40 AMERD American Drilling Services, Inc. 39838 5/31/19 649.36 AFLAC American Family Life Assurance Co. 39839 5/31/19 43.93 AUTO SUP Auto Supply of Okeechobee, Inc. 39840 5/31119 656.29 AVENU Avenu 39841 5131/19 1,267.20 C&C C&C Industrial Enterprise. LLC 39842 5131/19 118.49 CTFS CIT Technology Finance Service, Inc. 39843 5/31/19 8.50 CSTC Celeste Watford Tax Collector 39844 5131/19 2,151.47 CL LOCAL CenturyLink 39845 5/31/19 158.20 CII Communications International, Inc. 39846 5/31119 375.00 CRSI Cooling Refrigeration Services, Inc. 39847 5/31119 25.00 DEPT DEP - Storage Tank Registration 39848 5/31/19 50.00 DAWN Dawn Hoover 39849 5/31/19 166.93 DOMERS Domer's Inc. 39850 5/31119 35.00 DOUG Douglas McCoy 39851 5/31/19 171.41 EMCN EMC National Life Company 39852 5/31/19 727.93 EFEC Everglades Farm Equip. Co., Inc. 39853 5131/19 36.00 FELIXGR Felix Granados 39854 5/31/19 2,527.59 FPL Florida Power & Light Company Voided Run: 6106119 Page: 1:42PM City of Okeechobee Check Register Check Dates 5/01/19 thru 5/31/19, Cash Account 001-101.2100 only, Including Reconciled Checks Number Date Amount Vendor Payee 39855 5/31/19 998.00 JMCL JMC Landscaping Services, Inc. 39856 5/31/19 35.00 JAMESSHAJames Shaw 39857 5131/19 4,065.53 JOHN John R. Cook 39858 5/31/19 35.00 KARB Karyne Brass 39859 5131/19 154.32 LAN DSCAP Landscape Products, Inc. 39860 5/31/19 77.75 LEGAL SH LegalShield 39861 5/31/19 238.41 LIBERTY Liberty National Life Ins. Co. 39862 5/31/19 35.00 MLJ Mac L Jonassaint 39863 5131/19 81.36 MCKESSONUIcKesson Medical -Surgical Government 39864 5/31/19 159.96 MES Municipal Emergency Services 39865 5/31/19 14.99 OREI O'Reilly Auto Parts 39866 5131119 35.00 PHBA Philip Baughman 39867 5/31/19 148.04 PF&PO Prof. Firefighters & Paramedics of Okee 39868 5/31119 35.00 RICHARDC Richard Chartier 39859 5/31/19 10,505.12 SATC Salem Trust Company 39870 5/31119 168.00 SPRINT Sprint 39871 5/31119 1,234.46 STLC St. Lucie Battery & Tire 39872 5/31/19 25.00 SUP Superior Water Works, Inc. 39873 5/31/19 265.40 SUPP Supplyline 39874 5/31/19 46.19 TTC Thompson Tractor Company 39875 5/31/19 78.16 TR Thomson Reuters 39875 5/31/19 25.00 THRE Thread Works Embroidery, LLC 39877 5/31/19 360.40 TIZO Tire Zone of Okeechobee, Inc. 39878 5/31/19 930.36 TRS Total Roadside Services, Inc. 39879 5/31119 320.91 TYLAN Tylander's Office Solutions 39880 5/31119 234.79 USB US Bank Equipment Finance 39881 5/31119 332.08 UNFC UniFirst Corp 39882 5/31/19 20.00 UNWA United Way 39883 6/31/19 2,010.00 VANT ICM Vantage Transfer Agents - 457 39884 5131/19 82.66 W&WL W & W Lumber Company of Okeechobee 39885 5131119 439.23 WALMART Walmart Community/GECRB 39886 5/31/19 120.67 SPI Safety Products Inc. Total Printed 130 Checks 421,659.46 41 Voided (7) (7 Run: 6/06/19 Page: 1 1:43PM City of Okeechobee Check Register Check Dates 5/01/19 thru 5/31/19, Cash Account 301-101,2100 only, Including Reconciled Checks Number Date Amount Vendor Payee Voided 3041 5/14119 2,768.22 B&BS B & B Site Development 3042 5/14/19 207.10 BOAPW Bank of America - 2303 fka 9233 PW 3043 5/14/19 166.45 DIAMONDRDIamond R Fertilizer Co., Inc. 3044 5/14/19 999.00 EFEC Everglades Farm Equip. Co., Inc. 3045 5/14/19 483.55 HOME Home Depot Credit Services 3046- 5/14/19 2,650.00 JMCL JMC Landscaping Services, Inc. 3047 5/14/19 335.80 SANDHILL Sand Hill Rock LLC 3048 5/14/19 60.00 TAYR Taylor Rental - Okeechobee 3049 5/14/19 2,266.00 USA USA Services of Florida, Inc. 3050 5/14/19 113.35 W&WL W & W Lumber Company of Okeechobee 3051 5/23/19 4,996.59 FPL Florida Power & Light Company 3052 5/31/19 1,265.69 CWROBER-CW Roberts Contracting, Inc. 3053 5/31/19 312.55 DIAMONDRDiamond R Fertilizer Co., Inc. 3054 5131J19 1,978.19 ES&B Econo Signs, LLC 3055 5/31/19 3,149.00 JMCL JMC Landscaping Services, Inc. 3056 5/31119 3,270.15 UNIV Universal Signs Total Printed 16 Checks 25,021.64 Run: 6/06/19 Page: 1 1:43PM City of Okeechobee Check Register Check Dates 5101/19 thru 5/31/19, Cash Account 304-101.2100 only, Including Reconciled Checks Number Date Amount Vendor Payee Voided 1728 5/14/19 3,386.00 TUNDRA Tundra Restaurant Supply 1729 5/14/19 6,243.09 OKCO Okeechobee County - BOCC Total Printed 2 Checks 9,629.09 Run: 6/06/19 Page: 1 1:43PM City of Okeechobee Check Register Check Dates 5/01/19 thru 5/31/19, Cash Account 601-101.2100 only, Including Reconciled Checks Number Date Amount Vendor Payee Voided 251 5/14/19 75.00 B.M. B. M. J. Towing Total Printed 1 Checks 75.00 .^ Exhibit 1 June 18, 2019 -t-+em -TE . A . A complete copy of Exhibit 1 can be found on the City's website. The auditors will provide a bound copy at the meeting. Z'ity Okec'c/trlhl�i' "Gateway to South Florida' FINANCIAL STATEMENTS For Year Ended September 30, 2018 City of Okeechobee, Florida Table of Contents For the year ended September 30, 2018 Introductory Section Title Page Table of Contents City Officials Financial Section Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements Government -wide Financial Statements • Statement of Net Position - Governmental Activities • Statement of Activities -Governmental Activities 1 2 3 5 9 19 20 Fund Financial Statements Governmental Funds • Balance Sheet 21 • Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds 22 • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 23 Fiduciary Funds (Component Units that are Fiduciary in Nature) • Statement of Fiduciary Net Position - Pension Trust Funds 24 • Statement of Changes in Fiduciary Net Position - Pension Trust Funds 25 Notes to Financial Statements 27 Required Supplementary Information Other Than Management's Discussion and Analysis • Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund 62 • Required Pension Supplementary Information —Schedule of Changes in Net Pension Liability and Related Ratios — Years Information is Available 63 • Required Pension Supplementary Information —Schedule of Contributions —Years Information is Available 67 • Required Pension Supplementary Information —Schedule of Investment Returns — Years Information is Available 68 • Schedule of Changes in Total OPEB Liability and Related Ratios 69 • Notes to Required Supplementary Information 70 Reports on Internal Control and Compliance Matters • 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 74 • Independent Auditors' Management Letter 77 • Independent Accountants' Report on Compliance with Local Government Investment Policies 79 -2- Gateway to South Fforida'" C A R R RIGGS & CRIINGRAM CPAs and Advisors CRlcpa,cam City of Okeechobee, Florida Table of Contents For the year ended September 30, 2018 Introductory Section Title Page Table of Contents City Officials Financial Section Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements Government -wide Financial Statements • Statement of Net Position - Governmental Activities • Statement of Activities - Governmental Activities Fund Financial Statements Governmental Funds 1 2 3 5 9 19 20 • Balance Sheet 21 • Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds 22 • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 23 Fiduciary Funds (Component Units that are Fiduciary in Nature) • Statement of Fiduciary Net Position - Pension Trust Funds 24 • Statement of Changes in Fiduciary Net Position - Pension Trust Funds 25 Notes to Financial Statements 27 Required Supplementary Information Other Than Management's Discussion and Analysis • Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund 62 • Required Pension Supplementary Information —Schedule of Changes in Net Pension Liability and Related Ratios — Years Information is Available 63 • Required Pension Supplementary Information — Schedule of Contributions — Years Information is Available 67 • Required Pension Supplementary Information — Schedule of Investment Returns — Years Information is Available 68 • Schedule of Changes in Total OPEB Liability and Related Ratios 69 • Notes to Required Supplementary Information 70 Reports on Internal Control and Compliance Matters • 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 74 • Independent Auditors' Management Letter 77 • Independent Accountants' Report on Compliance with Local Government Investment Policies 79 -2- City of Okeechobee, Florida City Officials For the year ended September 30, 2018 Dowling R. Watford, Jr. Mayor, Chairman Gary Ritter Noel A. Chandler Monica Clark Wes Abney Council Members John R. Cook City Attorney Marcos Montes De Oca City Administrator Lane Gamiotea City Clerk India Riedel Finance Director Herbert Smith Chief of Fire Robert Peterson Chief of Police David Allen Director of Public Works -3- THIS PAGE IS INTENTIONALLY LEFT BLANK. -4- Al CRIINGRAMCARR ■IRIGGS & CPAs and Advisors INDEPENDENT AUDITORS' REPORT The Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida Carr, Riggs & Ingram, LLC 215 Baytree Drive Melbourne, Florida 32940 (321)255-0088 (321) 259-8648 (fax) www.cricpa.com 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, 2018, and the related notes to the financial statements, which collectively comprise the City of Okeechobee, Florida's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the City of Okeechobee, Florida Municipal Police Officers' Pension Trust Fund and City of Okeechobee, Florida Municipal Firefighters' Pension Trust Fund and the City of Okeechobee Employees' Retirement System, which represent 100% of the assets, net position and additions of the pension trust fiduciary funds. 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 City of Okeechobee, Florida Municipal Police Officers' Pension Trust Fund and City of Okeechobee, Florida Municipal Firefighters' Pension Trust Fund and the City of Okeechobee Employees' Retirement System 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 from material misstatement. The financial statements of the City of Okeechobee, Florida Municipal Police Officers' Pension Trust Fund, the City of Okeechobee, Florida Municipal Firefighters' Pension Trust Fund, and the City of Okeechobee Employees' Retirement System were not audited in accordance with Government Auditing Standards. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to -5- design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, based on our audit and the reports of other auditors, 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, 2018, 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. Change in Accounting Principle As discussed in Note 1 to the financial statements, in 2018 the City adopted new accounting guidance, GASBS No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis (pages 9 through 16), the budgetary comparison information (page 62 and page 70), and the pension and other postemployment benefits information (pages 63 through 69 and pages 71 through 72) be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information 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 introductory WIN section is presented for purposes of additional analysis and is not a required part of the financial statements. The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 11, 2019 on our consideration of the City of Okeechobee, Florida's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely 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 effectiveness of the City of Okeechobee's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Okeechobee, Florida's internal control over financial reporting and compliance. Melbourne, Florida June 11, 2019 -7- THIS PAGE IS INTENTIONALLY LEFT BLANK. City of Okeechobee, Florida Management's Discussion and Analysis Our discussion and analysis of the City of Okeechobee, Florida's ("the City's") financial performance provides an overview of the City's financial activities for the year ended September 30, 2018. 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, 2018: • The City's total assets exceeded its liabilities at September 30, 2018 by $20,177,560. • The City's total revenues were $6,818,884 for the year ended September 30, 2018, compared to total expenses of $6,107,742, which resulted in a $711,142 increase in net position. 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 position presents information on all of the City's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position 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 position changed during the year. All changes in net position 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 19 and 20 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. City of Okeechobee, Florida Management's Discussion and Analysis B. Fund Financial Statements (Continued) 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. 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 governmental 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 21 through 23 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 statements 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 24 and 25 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 27 through 58 of this report. -10- City of Okeechobee, Florida Management's Discussion and Analysis GOVERNMENT -WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of financial position. The following table reflects the condensed government -wide statement of net position. City of Okeechobee Statement of Net Position 2018 2017 Current assets $ 11,378,309 $ 11,515,261 Capital assets 8,532,680 8,458,936 Noncurrent assets 1,226,289 - Total assets 21,137,278 19,974,197 Deferred outflows 1,625,927 1,420,835 Current liabilities 299,389 550,667 Noncurrent liabilities 580,636 2,151,797 Total liabilities 880,025 1,402,716 Deferred inflows 1,705,620 525,898 Net position: Net investment in capital assets 8,532,680 8,458,936 Restricted 1,184,520 928,976 Unrestricted 10,460,360 8,778,758 Total net position $ 20,177,560 $ 18,166,670 Governmental Activities Total net position increased by $711,142 primarily as a result of $1,163,081 increase in total assets, and a $522,691 decrease of total liabilities. Deferred outflows and inflows related to pensions increased by $205,092 and $1,179,722, respectively. The increase in total assets was primarily due to a $73,744 increase in capital assets, a $1,266,289 increase in noncurrent assets due to an increase in net pension asset, offset by a decrease in current assets of $136,952. The net change in current and noncurrent liabilities was $522,691 as current liabilities decreased by $251,278 related to timing of payables and non -current liabilities decreased by $1,571,161 resulting from a $299,254 decrease in net pension liability and a $2,588 decrease in the adjusted net OPEB obligation with the total offset by an increase in compensated absences of $30,429. -11- City of Okeechobee, Florida Management's Discussion and Analysis The following table shows condensed revenue and expense data: City of Okeechobee, Florida Statement of Activities 2018 2017 REVENUES: Program revenues: Charges for services $ 635,293 $ 621,683 Operating grants and contributions 692,885 677,458 Capital grants and contributions 246,375 84,045 General revenues: Property taxes 2,101,971 1,957,520 Public utility taxes 853,799 841,848 Franchise fees 553,565 548,286 Shared revenues 1,480,838 1,406,638 Investment income 154,650 35,257 Other income 99,508 - Total revenues 6,818,884 6,172,735 EXPENSES: General government 938,034 1,326,989 Public safety 3,789,940 3,697,679 Transportation 496,943 728,367 Physical environment 873,418 784,260 Economic development 9,407 - Total expenses 6,107,742 6,537,295 Change in net position 711,142 (364,560) Net position, beginning of year as previously reported 18,166,670 18,531,230 Prior period adjustment* 1,299,748 - Net position, beginning of year as restated 19,466,418 - Net position, ending September 30 $ 20,177,560 $ 18,166,670 *Prior Period Adjustment — An adjustment decreasing beginning net position in governmental activities by $1,299,748 is due to the implementation of GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions". (Details of the adjustment are found in Note 1.D.12). -12- City of Okeechobee, Florida Management's Discussion and Analysis The City experienced an increase of 10.5% in total revenues — a $646,148 increase to $6.81 million. The increase is primarily due to a $162,330 increase in capital grants and the investment income increase of $119,393 in general revenue. An increase in the assessed taxable values and continuing millage rate of 7.9932 were the contributory factors in the increase of property tax revenue of $144,451. Utility Tax revenues increased $11,951 based on higher consumer consumption. The Shared Revenues from the State of Florida (SRS) increased $74,200. The City experienced a decrease of 6.6% in total expenses — a $429,554 decrease to $6.1 million. The decrease is primarily due to a $388,955 decrease in expenses for general government. The $231,424 decrease in transportation expense also was a large contributor to the overall decrease in expenditures for the year. The combined decreases in expense and increase in revenues resulted in an increase in net position of $711,142. 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, unassigned 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 $11,036,146 an increase of $112,619 in comparison with the prior year. Approximately 7S% of this total amount $8,301,423, constitutes unassigned fund balance, which is available for spending at the government's discretion. Assigned fund balances include $1,514,359 for subsequent year's expenditures. Public facilities fund balance of $1,180,152 plus law enforcement $4,368 are restricted funds based on their specific stipulated purpose. The remainder of fund balance is non - spendable inventory of $35,844. The general fund is the chief operating fund of the City. At the end of the current fiscal year, assigned and unassigned fund balance of the general fund was $9,737,062 while total fund balance was $10,953,058. As a measure of the general fund's liquidity, it may be useful to compare both assigned and unassigned fund balance and total fund balance to total fund expenditures. The total assigned and unassigned fund balance and total fund balance represent approximately 141% and 159% respectively of total general fund expenditures. Revenues from grants were used in the construction of infrastructure and other improvements in the City. -13- City of Okeechobee, Florida Management's Discussion and Analysis General Fund Budgetary Highlights The amount appropriated for expenditures in the original 17/18 budget decreased from $8,287,039 to $7,085,486 in the final 17/18 budget, a decrease of $1,201,553. The decrease in general government expenses, fire and police public safety expenses, physical environment expenses, transportation expenses and capital outlay largely contributed to the overall decrease in expenditures. CAPITAL ASSETS AND LONG-TERM LIABILITIES Capital assets. The City's investment in capital assets as of September 30, 2018, amounted to $8,532,680, (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 $73,744. The City's major additions of $1,709,991 to capital assets during the current fiscal year included the following: • Replacement computers for (1) Finance; (4)-Police Department, (2) Fire Department, and (1) Clerk • Replace (13) police vehicles including equipment for Police Department; (1) Administration; (1) for Code Enforcement; (1) Pickup for Fire Department • Replace 1 Fire Engine include extrication tools, and various required equipment, security software and install at the Police Department • Mobile/Portable handheld radios (2) Fire Department; (4) Police Department • Tasers (7) including harnesses, etc.; (1) Radar • Replacement bunker gear • SCBA Harnesses and cylinders • Police station modifications — Replacement roof • Replacement Lifeline AED Unit at Fire Department • Zero turn mower (finishing mower) • 20 tables for Flagler Park • Centennial Park Project I completion • City Hall Renovations completion -14- City of Okeechobee, Florida Management's Discussion and Analysis Various infrastructure improvements including the roadways and sidewalk improvements • Replacement desk, credenzas, etc. within Administration and Finance These additions were offset by depreciation expense of $591,571, and decreases with a net book value of $1,044,676, which largely relates to the completed construction in progress of $810,796 and the sale of 11 police vehicles with a net book value of $233,880. City's Capital Assets (net of depreciation) 2018 2017 Land $ 1,378,744 $ 1,378,744 Construction in progress - 810,796 Buildings 1,183,251 991,780 Improvements other than buildings 4,448,127 4,271,132 Equipment 1,522,558 1,006,484 Total $ 8,532,680 $ 8,458,936 Additional information on the City's capital assets can be found in Note 4.C. on page 40 of this report. Long-term Liabilities City's Outstanding Debt Long-term Liabilities 2018 2017 Net OPEB obligation $ 153,110 $ 155,698 Compensated absences 427,526 397,097 Pension liability - 299,254 Total $ 580,636 $ 852,049 The City's long-term liabilities decreased by $271,413 during the current fiscal year due to the compensated absences liability increase of 30,429 offset by the net OPEB reduction of $2,588 and the $299,254 decrease in the pension liability. Additional information on the City's long-term debt can be found in Note 4.E. on page 41 of this report. -15- City of Okeechobee, Florida Management's Discussion and Analysis ECONOMIC FACTORS AND NEXT YEAR'S BUDGET The City Council adopted a millage rate 7.9932 for budget year 2019. The adopted millage rate is more than 5% of the roll -back rate. A $105,891 increase in budgeted ad valorem revenue is largely due to the increase in current taxable values and new construction added to this years assessed tax rolls. Revenues for the fiscal year 2019 adopted budget for all funds of the City total approximately $7,150,111, an increase from the prior year final budget of approximately $64,625. These revenues include the General, Public Facility, Capital Projects and Special Law Enforcement fund revenues. The change in revenue is based mostly on the expected increase in Ad Valorem Tax revenue and Intergovernmental revenues. Expenditures for the fiscal year 2019 adopted budget for all funds of the City total approximately $8,564,577, an increase of 4.6% or $391,837 from the prior year budget. The decrease in expenditures is based mostly on the decrease in capital expenditures. 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. -16- BASIC FINANCIAL STATEMENTS -17- THIS PAGE IS INTENTIONALLY LEFT BLANK. City of Okeechobee, Florida Statement of Net Position - Governmental Activities September 30, 2018 ASSETS Cash and cash equivalents $ 2,539,183 Investments 8,259,539 Accounts receivable 141,316 Due from other governments 402,427 Inventory 35,844 Capital assets: Nondepreciable Land 1,378,744 Depreciable, net of accumulated depreciation Buildings 1,183,251 Improvements other than buildings 4,448,127 Equipment 1,522,558 Net pension asset 1,226,289 Total assets 21,137,278 DEFERRED OUTFLOWS OF RESOURCES Deferred outflow - pensions 1,625,927 Total deferred outflows of resources 1,625,927 LIABILITIES Accounts payable 234,236 Accrued expenses 65,153 Noncurrent liabilities: Due within one year - compensated absences 35,771 Due in more than one year Compensated absences 391,755 OPEB liability 153,110 Total liabilities 880,025 DEFERRED INFLOWS OF RESOURCES Deferred inflow - business tax receipts 42,774 Deferred inflow - pensions 1,662,846 Total deferred inflows of resources 1,705,620 NET POSITION Net investment in capital assets 81532,680 Restricted for: Law enforcement 4,368 Public facilities 1,180,152 Unrestricted 10,460,360 Total net position $ 20,177,560 The accompanying notes are an integral part of these financial statements. -19- City of Okeechobee, Florida Statement of Activities - Governmental Funds Year ended September 30, 2018 Program Revenues Net (Expense) Operating Capital Revenue and Charges for Grants and Grants and Changes in Functions/Programs Expenses Services Contributions Contributions Net Position General government $ 938,034 $ 584,290 $ - $ - $ (353,744) Public safety 3,789,940 24,106 - - (3,765,834) Transportation 496,943 26,897 692,885 - 222,839 Physical environment 873,418 - - 246,375 (627,043) Economic environment 9,407 - - - (9,407) Total governmental activities $ 6,107,742 $ 635,293 $ 692,885 $ 246,375 (4,533,189) General revenues: Property taxes 2,101,971 Public utility taxes 853,799 Franchise fees 553,565 Shared revenues not restricted to specific programs 1,480,838 Unrestricted investment earnings 154,650 Miscellaneous 99,508 Total general revenues 5,244,331 Change in net position 711,142 Net position, beginning of year as previously reported 18,166,670 Prior period adjustment (See Note 1.D.12) 1,299,748 Net position, beginning of year as restated 19,466,418 Net position, end of year $ 20,177,560 The accompanying notes are an integral part of these financial statements. -20- City of Okeechobee, Florida Balance Sheet - Governmental Funds Community Total Development Nonmajor Governmental September30, 2018 General Capital Project Funds Funds ASSETS Cash and cash equivalents $ 2,447,792 $ 78,127 $ 13,264 $ 2,539,183 Investments 8,259,539 - - 8,259,539 Accounts receivable 141,316 - - 141,316 Due from other funds 8,303 - - 8,303 Due from other governments 402,427 - - 402,427 Inventory 35,844 - - 35,844 Total assets 11,295,221 78,127 13,264 5 11,386,612 LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES Liabilities Accounts payable $ 234,236 $ - $ - $ 234,236 Accrued expenses 65,153 - - 65,153 Due to other funds - - 8,303 8,303 Total liabilities 299,389 - 8,303 307,692 Deferred inflows of resources: Deferred revenue - business tax revenue 42,774 - - 42,774 Fund balances: Nonspendable for: Inventory 35,844 - - 35,844 Restricted for: Public facilities 1,180,152 - - 1,180,152 Law enforcement - - 4,368 4,368 Assigned for: Subsequent year's expenditures 1,514,359 - - 1,514,359 Unassigned 8,222,703 78,127 593 8,301,423 Total fund balances 10,953,058 78,127 4,961 11,036,146 Total liabilities, deferred inflows of resources and fund balances $ 11,295,221 $ 78,127 $ 13,264 Amounts reported for governmental activities in the statement of net position are different because: Deferred outflows of resources related to pensions are not recognized in the governmental funds; however, they are recorded in the statement of net position under full accrual accounting. 1,625,927 Deferred inflows of resources related to pensions are not recognized in governmental funds; however, they are recorded in the statement of net position under full accrual accounting. (1,662,846) Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 8,532,680 Net pension assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 1,226,289 Long-term liabilities, including the net OPEB obligation and compensated, are not due and payable in the current period and, therefore, are not reported in the funds. (580,636) Net position of governmental activities $ 20,177,560 The accompanying notes are an integral part of these financial statements. -21- City of Okeechobee, Florida Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Community Total Development Nonmajor Governmental Year ended September 30, 2018 General Capital Project Funds Funds Revenues Taxes $ 2,934,037 $ - $ - $ 2,934,037 Intergovernmental 2,502,604 175,000 - 2,677,604 Charges for services 413,903 - - 413,903 Permits and fees 645,909 - - 645,909 Fines and forfeitures 26,330 - 1,251 27,581 Investment earnings 154,650 - - 154,650 Miscellaneous 99,508 - - 99,508 Total revenues 6,776,941 175,000 1,251 6,953,192 Expenditures Current: General government 1,179,352 - - 1,179,352 Public safety 3,705,174 - 200 3,705,374 Transportation 1,086,215 - - 1,086,215 Physical environment 186,530 - 9,407 195,937 Capital outlay 733,824 157,068 8,303 899,195 Total expenditures 6,891,095 157,068 17,910 7,066,073 Excess (deficit) of revenues over (under) expenditures (114,154) 17,932 (16,659) (112,881) Other financing sources (uses) Transfers in - - 10,000 10,000 Transfers out (10,000) - - (10,000) Proceeds from sale of capital assets 225,500 - - 225,500 Total other financing sources (uses) 215,500 - 10,000 225,500 Net change in fund balances 101,346 17,932 (6,659) 112,619 Fund balances, beginning of year 10,851,712 60,195 11,620 10,923,527 Fund balances, end of year $ 10,953,058 $ 78,127 $ 4,961 $ 11,036,146 The accompanying notes are an integral part of these financial statements. -22- 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, 2018 Net change in fund balances - total governmental funds $ 112,619 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 outlay exceeded depreciation in the current period. 307,624 In the statement of activities, only the gain (loss) 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 position differs from the change in fund balance by the net book value of the disposed capital assets. (233,880) Pension contributions are reported as expenditures in the fund financial statements and the change in net position asset and related outflows (inflows) are reported on the statement of activities. 552,620 Other post employment benefits are reported as expenditures in the fund financial statements and the change in net position asset and related outflows (inflows) are reported on the statement of activities. 2,588 Compensated absences are reported in the statement of activities when earned. As they do not require the use of current financial resources, they are not reported as expenditures on governmental funds until they have matured. This is the net amount of compensated absences reported in the statement of activities in the prior year that have matured in the current year. (30,429) Change in net position of governmental activities $ 711,142 The accompanying notes are an integral part of these financial statements. -23- City of Okeechobee, Florida Statement of Fiduciary Net Position - Pension Trust Funds Pension September 30, 2018 Trust Funds ASSETS Cash equivalents $ 157,529 Investments: Mutual funds 18,520,485 Receivables 246,384 Prepaid expenses 7,389 Total assets 18,931,787 LIABILITIES Accounts payable 30,274 Contributions paid in advance 732 Total liabilities 31,006 NET POSITION Restricted for pension benefits $ 18,900,781 The accompanying notes are an integral part of these financial statements. -24- City of Okeechobee, Florida Statement of Changes in Fiduciary Net Position - Pension Trust Funds Pension Year ended September 30, 2018 Trust Funds ADDITIONS Contributions: State City $ 134,483 342,537 Employees 129,970 Total contributions 606,990 Investment earnings: Net appreciation in the fair value of investments 919,260 Interest and dividends 572,966 Total investment earnings 1,492,226 Less investment expenses (61,567) Net investment earnings 1,430,659 Total additions DEDUCTIONS Benefits paid to participants Refunds on termination 2,037,649 552,322 32,619 Administrative expenses 152,032 Total deductions 736,973 Change in net position 1,300,676 Net position, beginning of year 17,600,105 Net position, end of year $ 18,900,781 The accompanying notes are an integral part of these financial statements. -25- THIS PAGE IS INTENTIONALLY LEFT BLANK. -26- City of Okeechobee, Florida Notes to Financial Statements 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. 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 City has no discretely presented component units. The City reports the following component units: Municipal Firefighters' Pension Trust Fund — The fund is under the supervision of a five member local independent Board of Trustees who are selected for office under the provisions of Florida Statutes, Chapter 175. The Board of Trustees cannot amend the provisions of the plan without the approval of the City Council. This plan covers all full-time firefighters of the City. The City funds the plan, according to any contribution deficit as determined by an actuarial valuation for the plan, beyond the contributions by employees and the State Insurance Premium Tax Contribution. It is accounted for in the Pension Trust funds. Municipal Police Officers' Pension Trust Fund — The fund is under the supervision of a five member local independent Board of Trustees who are selected for office under the provisions of Florida Statutes, Chapter 185. The Board of Trustees cannot amend the provisions of the plan without the approval of the City Council. This plan covers all full-time sworn officers of the City. The City funds the plan, according to any contribution deficit as determined by an actuarial valuation for the plan, beyond the contributions by employees and the State Insurance Premium Tax Contribution. It is accounted for in the Pension Trust funds. The Employees' Retirement System of the City of Okeechobee, Florida — The fund is under the supervision of a five member local independent Board of Trustees. The Board of Trustees cannot amend the provisions of the plan without the approval of the City Council. This plan benefits the City general employees. The City funds the plan. It is accounted for in the Pension Trust funds in 2018 as the City does have fiduciary responsibility. -27- City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS The government -wide financial statements (i.e., the statement of net position and the statement of changes in net position) 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 revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. 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. C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND FINANCIAL STATEMENT PRESENTATION 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. Is► City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND FINANCIAL STATEMENT PRESENTATION (Continued) 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 not including grant funds that are instead included in the appropriations grant capital project fund. The City reports the following nonmajor governmental funds: The law enforcement special revenue fund accounts for the assets that are restricted to fund certain expenditures of the City's police department. The appropriations grant capital projects fund accounts for the financial resources related to the construction of infrastructure and other improvements in the City provided by specific grants and matching funds. 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 general employees', police officers' and firefighters' pension plans. The funds are operated by carrying out specific terms of statutes, ordinances and other governing regulations. 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 pro- gram revenues. Likewise, general revenues include all taxes. Expenses for compensated absences are allocated based on the assigned function of the related employee. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. -29- City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. ASSETS, LIABILITIES, DEFERRED INFLOWS AND NET POSITION OR EQUITY 1. Cash and investments The investment of municipal funds is authorized by local ordinance and Florida Statutes. This allows 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 City invests certain surplus funds in an external investment pool, the Local Government Surplus Funds Trust Fund (the "State Pool"). The State Pool is administered by the Florida State Board of Administration ("SBA"), who provides regulatory oversight. The Florida PRIME has adopted operating procedures consistent with the requirements for an investment pool under GASB 150: Investments to be reported at amortized cost. The fair value of the City's position in the pool is equal to the value of pooled shares. The funds can with withdrawn at any time, and there are no unfunded commitments. 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. Cash and cash equivalents include cash deposits, cash funds held in broker accounts and investments held in the Local Government Surplus Funds Trust Fund (Florida PRIME). Within the firefighters', police officers' and general employees' pension trust funds, plan assets are managed by Bowen, Hanes, and Company. The plans follow the investment guidelines as established within the ordinance. The pension trust funds are allowed to invest in the State Pool; obligations of the U.S. Government or agencies thereof; banking institutions within the state and other such institutions within the guidelines of the state statutes, which are insured by the Federal Deposit Insurance Corporation; investments agreements; direct and general long-term obligations of any state with proper credit rating and full faith and credit pledge; municipal obligations with proper credit rating; annuity and life insurance contracts; bonds issued by the State of Israel; and stocks, bonds, and commingled funds administered by National or State banks or evidences of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, provided that the corporation is listed on a nationally recognized exchange and holds proper credit ratings as set forth by a major credit rating service. These equity investments are not to exceed 60% of the assets of the pension trust funds on a cost basis. Temporary investment funds held by the custodian in a money market fund are classified as cash equivalents within the investment account. -30- City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. ASSETS, LIABILITIES, DEFERRED INFLOWS AND NET POSITION OR EQUITY (Continued) 1. Cash and investments (continued) Pension trust fund investments are reported at fair value. Securities traded on a national or international exchange are valued at the last reported sales price. Shares of mutual funds, including proprietary funds and common and collective funds are valued at quoted market prices, which represent the net asset value of shares held by the pension trust fund at year-end. Interest is recognized when earned. 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. During a Special Session in June, 2007, the Florida Legislature adopted 1­113113, which limits municipal property tax rates beginning in the 2008 fiscal year. This legislation established reductions in the millage rate based on a calculated growth in per capita taxes between the 2002 and 2007 fiscal years. The Legislature did authorize local governments to use the rolled back millage rate if approved by a super majority vote of the governing body. The Okeechobee City Council levy for the fiscal year ended September 30, 2018 was 7.9932 mills, which is 5.12% more than the rolled back rate. The City Council determines the millage rates and adopts a tax levy by resolution prior to September 30 to fund the next ensuing fiscal year's budget. The assessment of all properties and collection of municipal taxes are provided by the County's Property Appraiser and Tax Collector. The ad valorem tax calendar is as follows: Lien date - January 1 Levy date - Prior to September 30 Due date - November 1 Delinquent date - April 1 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). -31- City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. ASSETS, LIABILITIES, DEFERRED INFLOWS AND NET POSITION 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 $500 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition 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 are depreciated using the straight-line method over the following esti- mated useful lives: Assets Years Buildings 25-60 Building improvements 12-20 Vehicles 10 Equipment 5-15 5. Compensated absences It is the City'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. Deferred inflows and outflows of resources The deferred outflows and inflows related to pensions are an aggregate of items related to pensions as calculated in accordance with GASB Statement No. 68, Accounting and Financial Reporting for Pensions. Total deferred inflows of resources related to pensions were $1,662,846, and total deferred outflows were $1,625,927 for the year ended September 30, 2018. Note 5-B includes a complete discussion of retirement commitments. Resources received before time requirements have been met, for example business tax revenues, are classified as deferred inflows of resources. 7. 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 position. -32- City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. ASSETS, LIABILITIES, DEFERRED INFLOWS AND NET POSITION OR EQUITY (Continued) 7. Long-term obligations (continued) In the governmental fund financial statements, the face amount of debt issued is reported as other financing sources. 8. Fund equity The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows: Nonspendable Fund Balance — Amounts that are (a) not in spendable form or (b) legally or contractually required to be maintained intact. "Not in spendable form" includes items that are not expected to be converted to cash (such as inventories and prepaid amounts) and items such as long- term amounts of loans and notes receivables, as well as property acquired for resale. The corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained intact. Restricted Fund Balance — Amounts that can be spent only for specific purposes stipulated by (a) external resource providers such as creditors (by debt covenants), grantors, contributors or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. Committed Fund Balance — Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Council, the Council's highest level of decision making authority. Commitments may be changed or lifted only by the council taking the same formal action (resolution) that imposed the constraint originally. The City had no committed fund balance at year end. Assigned Fund Balance — Includes spendable fund balance amounts established by the City Administrator or the Council that are intended to be used for specific purposes that are neither considered restricted or committed. Unassigned Fund Balance — Unassigned fund balance is the residual classification for the general fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed or assigned to specific purposes within the general fund. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those specific purposes. The City would typically use restricted fund balances first, followed by committed resources and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds. -33- City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. ASSETS, LIABILITIES, DEFERRED INFLOWS AND NET POSITION OR EQUITY (Continued) 9. Pensions For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's Police Officers' and Firefighters' pension trust funds and the Florida Retirement System Pension Plan and Health Insurance Subsidy Program and additions to/deductions from the plans' fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 10. Other post -employment benefits The City participates in a single employer, defined benefit, other post -employment plan. The City does not have a trust for the plan, and there is no actuarial determined contribution. The OPEB liability is determined in accordance with GASBC P52: Other Post -employment Benefits. 11. Use of estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. This will affect the reported amounts of assets, liabilities, deferred inflows and deferred outflows, the disclosure of contingent assets, liabilities, deferred inflows and deferred outflows at the date of the financial statements, and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from these estimates. 12. Recently issued and implemented accounting pronouncements The City has implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans. The primary objective of this Statement is to improve accounting and financial reporting by state and local governments for postemployment benefits other than pension (other postemployment benefits or OPEB). The requirements of the GASB Statement are effective for the year ended September 30, 2018. -34- City of Okeechobee, Florida Notes to Financial Statements NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. ASSETS, LIABILITIES, DEFERRED INFLOWS AND NET POSITION OR EQUITY (Continued) 12. Recently issued and implemented accounting pronouncements (Continued) This pronouncement required the restatement of the September 30, 2017 net position in the statement of governmental activities. This change is in accordance with generally accepted accounting principles. The cumulative effect of the change is illustrated below: Governmental Activities Net position, September 30, 2017 as previously reported $ 18,166,670 Cumulative effect of application of GASB 75 1,299,748 Net position, September 30, 2017 as restated $ 19,466,418 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 POSITION The governmental fund balance sheet includes reconciliation between fund balance -total governmental funds and net position -governmental activities as reported in the government -wide statement of net position. One element of that reconciliation states that "long-term liabilities, including the net OPEB obligation and compensated absences, are not due and payable in the current period and, therefore, are not reported in the funds." The details of this $(580,636) difference are as follows: Net OPEB obligation $ (153,110) Compensated absences (427,526) Net adjustment to reduce fund balance - total governmental funds to arrive at net position -governmental activities $ (580,636) B. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND STATEMENT OF REVENUES, EXPENDITURES 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 position 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". -35- City of Okeechobee, Florida Notes to Financial Statements NOTE 2: RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS (Continued) B. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES AND THE GOVERNMENT -WIDE STATEMENT OF ACTIVITIES (Continued) However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense." The details of this $307,624 difference are as follows: Capital outlay $ 899,195 Depreciation expense (591,571) Net adjustment to increase net changes in fund balances - total governmental funds to arrive at changes in net position of governmental activities $ 307,624 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. NOTE 4: DETAILED NOTES ON ALL FUNDS A. DEPOSITS AND INVESTMENTS At September 30, 2018, the City's carrying amount of deposits was $2,538,859 and the bank balance was $2,700,811. In addition, the City maintained $324 of petty cash. As of September 30, 2018, $250,000 of the City's bank balances is covered by federal depository insurance (FDIC). Monies invested in amounts greater than the insurance coverage are secured by the qualified public depositories pledging securities with the State Treasurer in such amounts required by the Florida Security for Public Depositories Act. In the event of a default or insolvency of a qualified public depositor, the State Treasurer will implement procedures for payment of losses according to the validated claims of the City pursuant to Section 280.08, Florida Statutes. At the close of the fiscal year, the City held investments in the Local Government Surplus Funds Trust Fund ("Florida PRIME") external investment pool. The Florida PRIME is administered by the Florida State Board of Administration ("SBA"), who provides regulatory oversight. Florida PRIME currently meets all of the necessary criteria set for in Section 150: Investment Pools (External) of the GASB Codification to measure its investments at amortized cost; therefore, the City's account balance in the SBA is also reported at amortized cost. -36- City of Okeechobee, Florida Notes to Financial Statements NOTE 4: DETAILED NOTES ON ALL FUNDS (Continued) A. DEPOSITS AND INVESTMENTS (Continued) Fair\/;ihia GASBC 150: Investments, establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under GASBC 150 are described as follows: Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the plan has the ability to access. Level 2: Inputs to the valuation methodology include • quoted prices for similar assets or liabilities in active markets; • quoted prices for identical or similar assets or liabilities in inactive markets; • inputs other than quoted prices that are observable for the asset or liability; • inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. Level3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The asset or liability's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at September 30, 2018. Level 1 investments noted in the following table are valued at quoted market prices. Level 2 investments noted in the following table are valued at quoted prices for similar liabilities in active markets. The money market fund is valued at amortized cost. They can be redeemed daily, and have no unfunded commitments. Mutual funds — equities are valued at quoted market prices. -37- City of Okeechobee, Florida Notes to Financial Statements NOTE 4: DETAILED NOTES ON ALL FUNDS (Continued) A. DEPOSITS AND INVESTMENTS (Continued) Mutual funds —fixed income are valued using price models maximizing the use of observable inputs for similar securities. This includes basing value on yield currently available on comparable securities of issues with similar credit ratings. At September 30, 2018, the City had the following investments and effective duration presented in terms of years and levels: Investment type Fair Value Less than 1 1-5 6 - 10 More than 10 Rating Agency Level Primary government: SBA (Florida Prime) $ 8,259,539 $8,259,539 $ $ $ AAAm S&P Primary government total $ 8,259,539 $8,259,539 $ $ $ Pension trust funds: Mutual funds- equities 12,032,457 12,032,457 Not rated - L1 Mutual funds- fixed income 6,488,028 6,488,028 BBB - AA S&P L2 $ 18,520,485 $ $ $18,520,485 $ Cash Equivalents, at amoritzed cost Money Market Fund 157,529 Total Cash Equivalents, at cost 157,529 Pension trust fund total $ 18,678,014 Credit risk Credit risk for fixed income securities is the risk that the issuer will not fulfill its obligations. The City's investment policy does not address credit risk; however, investments are limited to state sponsored investment pools, which are diversified in their underlying portfolios so that potential losses will be minimized. The investment policies for the firefighters', police officers' and general employees' pension trust funds limit investments to securities with specific ranking criteria. Interest rate risk Interest rate risk exists when there is a possibility that changes in interest rates could adversely affect an investment's fair value. In accordance with Florida Statute 218.415(6), the City's policy is to match investment maturities with known cash needs and anticipated cash flow requirements. The City's pension trust funds do not address interest rate risk. Concentration of credit risk Concentration of credit risk is an increased risk of loss that occurs as more investments are acquired from one issuer (i.e. lack of diversification). The City's investment policy and the investment policies for the firefighters', police officers' and general employees' pension trust funds do not specifically address concentration of credit risk. own City of Okeechobee, Florida Notes to Financial Statements NOTE 4: DETAILED NOTES ON ALL FUNDS (Continued) A. DEPOSITS AND INVESTMENTS (Continued) Foreign currency risk The City's firefighters', police officers', and general employees' pension trust funds contain investments in foreign corporate bonds; however, all of the investments are denominated in U.S. dollars and are not exposed to foreign currency risk. B. RECEIVABLES Receivables as of September 30, 2018 are as follows: Municipal Police Officers' General Pension Fund Trust Municipal Firefighters' General Pension Employees Trust Pension Trust Franchise/Utility taxes $ 137,027 $ - $ - $ - Contributions - 124,340 97,135 24,909 Other 4,289 - - - Receivables, net $ 141,316 $ 124,340 $ 97,135 $ 24,909 -39- City of Okeechobee, Florida Notes to Financial Statements NOTE 4: DETAILED NOTES ON ALL FUNDS (Continued) C. CAPITAL ASSETS Capital asset activity for the year ended September 30, 2018 was as follows: Beginning Balance Increases Decreases Ending Balance Governmental activities: Capital assets, not being depreciated: Land Construction in $ 1,378,744 $ - $ - $ 1,378,744 ress 810,796 - (810,796) - Total capital assets, not being depreciated 2,189,540 - (810,796) 1,378,744 Capital assets, being depreciated: Buildings Improvements other than buildings 2,005,830 261,428 7,690,612 464,691 2,267,258 8,155,303 Equipment 3,090,124 983,872 (269,805) 3,804,191 Total capital assets, being depreciated 12,786,566 1,709,991 (269,805) 14,226,752 Less accumulated depreciation for: Buildings (1,014,050) (69,957) - (1,084,007) Improvements other than buildings (3,419,480) (287,696) - (3,707,176) Equipment (2,083,640) (233,918) 35,925 (2,281,633) Total accumulated depreciation (6,517,170) (591,571) 35,925 (7,072,816) Total capital assets, being depreciated, net 6,269,396 1,118,420 (233,880) 7,153,936 Governmental activities capital assets, net $ 8,458,936 $ 1,118,420 $(1,044,676) $ 8,532,680 Depreciation expense was charged to functions/programs of the government as follows: Governmental activities: General government $ 69,706 Public safety 214,353 Physical environment 307,512 Total depreciation expense - governmental activities $ 591,571 City of Okeechobee, Florida Notes to Financial Statements NOTE 4: DETAILED NOTES ON ALL FUNDS (Continued) D. INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS Interfund loans for short-term operating purposes resulted in a due to the General fund from Community Development Capital Project fund of $8,303. All amounts are expected to be repaid within one year. During the year ended September 30, 2018, the General fund transferred $10,000 to the Community Development Capital Project Fund. The transfers represented engineering costs for the respective partially grant funded capital projects. E. CHANGES IN LONG-TERM LIABILITIES Long-term liability activity for the year ended September 30, 2018, was as follows: Beginning Ending Due Within Balance Additions Reductions Balance One Year Governmental activities: Compensated absences $ 397,097 $157,788 $ (127,359) $ 427,526 $ 35,771 Net OPEB liability* 155,698 - (2,588) 153,110 Net pension liability 299,254 - (299,254) - - Long-term liabilities $ 852,049 $157,788 $ (429,201) $ 580,636 $ 35,771 For the governmental activities, compensated absences are generally liquidated by the general fund. *Beginning balance restated for GASB 75, see Note 1.D.12. 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. -41- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) 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. At September 30, 2018, the Police Officers' plan included 9 retirees or beneficiaries either receiving or entitled to receive benefits, plus 3 survivor beneficiaries. The Police Officers' plan also includes 1 terminated member with vested benefits, and has 4 DROP participants. There are 18 active current employees of which 10 are vested and 8 are non -vested. At September 30, 2018, the Firefighters' plan included 3 retirees receiving or entitled to receive benefits, plus 1 beneficiary receiving benefits. The Plan also included 1 terminated vested member entitled to receive benefits and 1 DROP participant. There are 12 active current employees of which 7 are vested and 5 are non -vested. 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 contribution rate as a percentage of covered payroll is 16.03% for the Police Officers' plan and 21.43% 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 $81,690 and $52,793, respectively. These contributions are funded by an excise tax upon certain casualty insurance companies on their gross receipts of premiums from policy holders. -42- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS— DEFINED BENEFIT PLANS (Continued) The City and employees contributions for the year ended September 30, 2018, are as follows: City Employees Police Officers' $ 151,492 $ 46,212 Firefighters' $ 115,253 $ 23,446 Plan Investment Policies and Allocation of Plan Investments - Florida statutes and the plan investment policy authorize the Trustees to invest funds in various investments. The general investment objective of the fund is to preserve the purchasing power of the fund's assets and earn a reasonable rate of return (after inflation) over the long term while minimizing, to the extent reasonable, the short-term volatility of returns. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation as of September 30, 2018, and the current target and actual allocation of these investments at market, per the performance analysis report, is as follows as of September 30, 2018: Police Officers' Actual Target Investments Percent Percent Domestic Equity 49.7% 45.0% International Equity 14.9% 15.0% Fixed Income 34.3% 40.0% Cash Equivalents 1.1% 0.0% Total 100.0% 100.0% Firefighters' Actual Target Investments Percent Percent Domestic Equity 49.7% 50.0% International Equity 14.5% 10.0% Fixed Income 34.9% 40.0% Cash Equivalents 0.9% 0.0% Total 100.0% 100.0% Money -Weighted Rate of Return - For the year ended September 30, 2018, the annual money - weighted rate of return on the Police Officers' pension plan investments was (8.73%) and on the Firefighters' pension plan investments was (6.11%). The money -weighted rate of return expresses investment performance, net of plan investment expenses, as adjusted for the changing amounts actually invested on a monthly basis. -43- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (Continued) Net Pension Liability (Asset) — The City's net pension liability (asset) was measured as of September 30, 2017, and the total pension liability (asset) used to calculate net pension liability (asset) was determined by an actuarial valuation as of September 30, 2018 for the Police Officers' and Firefighters pension plan. Total Pension Liability Service cost Interest Police Officers' Firefighters' $ 235,345 $ 156,989 573,285 255,218 Difference between actual & expected experience (270,100) (91,659) Assumption changes 22,143 (13,449) Benefit payments (255,731) (106,572) Refunds - (20,437) Net change in total pension liability 304,942 180,090 Total pension liability - beginning 8,199,981 3,630,983 Total pension liability - ending (a) $ 8,504,923 $ 3,811,073 Plan Fiduciary Net Position Contributions - employer (from City) Contributions - employer (from State) Contributions - members Net investment income Police Officers' Firefighters' 169,789 $ 107,123 78,659 50,589 45,863 25,409 903,712 404,267 Benefit payments (255,731) (106,572) Refunds - (20,437) Administrative expense (41,855) (34,933) Other (3,284) (6,375) Net change in plan fiduciary net position 897,153 419,071 Plan fiduciary net position - beginning 8,040,106 3,542,832 Plan fiduciary net position - ending (b) 8,937,259 3,961,903 Net pension liability (asset) - Ending (a) - (b) $ (432,336) $ (150,830) Plan fiduciary net position as a percentage or Total Pension Liability (Asset) 105.08% 103.96% For the year ending September 30, 2018, the City recognized a pension expense of $197,547 for the Police Officers' Plan and $173,613 for the Firefighters' Plan. On September 30, 2018, the Sponsor reported deferred outflows of resources and deferred inflow of resources related to pensions from the following sources: City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (Continued) Police Officers' Deferred Deferred Outflow of Inflow of Resources Resources Difference between expected and actual experience $ 78,077 $ 313,964 Change in assumptions 60,286 - Net difference between projected and actual earnings on pension plan investments 255,300 361,209 Contributions subsequent to the measurement date 233,182 - Total $ 626,845 $ 675,173 Firefighters' Deferred Deferred Outflow of Inflow of Resources Resources Difference between expected and actual experience $ 41,745 $ 91,920 Change in assumptions 31,353 11,607 Net difference between projected and actual earnings on pension plan investments 109,379 157,458 Contributions subsequent to the measurement date 168,046 - Total $ 350,523 $ 260,985 Deferred outflows of $401,228 resulting from City and State contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the fiscal year end September 30, 2018 for both the Police and Firefighters pension plans. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows: Police Officers' Year ended September 30: 2019 $ (47,779) 2020 (6,453) 2021 (122,607) 2022 (104,671) Total $ (281,510) -45- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS— DEFINED BENEFIT PLANS (Continued) Firefighters' Year ended September 30: 2019 $ (5,978) 2020 16,680 2021 (38,010) 2022 (34,608) 2023 (3,367) Thereafter (13,225) Total $ (78,508) Net Pension Liability of the City of Okeechobee — The components of the net pension liability of the City at September 30, 2018, as follows, is presented in accordance with GASB Statement No. 67, while the net pensions recognized by the City in the current financial statements represents the net pension liability measured as of September 30, 2017 which is allowed by GASB Statement No. 68. Police Fire Total pension liability $ 8,859,560 $ 3,939,558 Plan fiduciary net position (9,617,497) (4,279,305) City's net pension asset $ (757,937) $ (339,747) Plan fiduciary net position as a percentage of total pension liability 108.56% 108.62% Expected Long -Term Rate of Return - The long-term expected rate of return on pension investments was determined using a building-block method in which best estimate ranges of future real rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation (2.5%) to arrive at a 7.00% projected long-term real rate of return net of investment expense. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation as of September 30, 2018 are summarized as follows: City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS— DEFINED BENEFIT PLANS (Continued) Police Officers' Percent Long -Term Investments Target Rate of Return* Domestic Equity 45.0% 7.5% International Equity 15.0% 8.5% Fixed Income 40.0% 2.5% Cash Equivalents 0.0% 0.0% Total 100.0% *Net of long-term inflation assumption of 2.5% Firefighters' Percent Long -Term Investments Target Rate of Return* Domestic Equity 50.0% 7.5% International Equity 10.0% 8.5% Fixed Income 40.0% 2.5% Cash Equivalents 0.0% 0.0% Total 100.0% *Net of long-term inflation assumption of 2.5% Discount Rate - The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that sponsor contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Net Pension Liability to Changes in Discount Rate - The following presents the pension liability of the City, calculated using the discount rate of 7%, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1% lower (6%) or 1% higher (8%) than the current rate: Police Officers' 1% Decrease Current Discount 1% Increase 6.00% 7.00 % 8.00 % Sponsor's net pension liability (asset) $ 323,135 $ (757,937) $ (1,653,267) Firefighters' 1% Decrease Current Discount 1% Increase 6.00% 7.00 % 8.00 % Sponsor's net pension liability (asset) $ 164,936 $ (339,747) $ (758,833) -47- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS— DEFINED BENEFIT PLANS (Continued) The Employees' Retirement System (Fund) of the City of Okeechobee, Florida Plan Description - Prior to October 1, 2016, both the Okeechobee Utility Authority (OUA) and the general employees of the City of Okeechobee, Florida were covered by the City of Okeechobee and Okeechobee Utility Authority Employee Retirement System. The plan was previously treated as a cost sharing multiple -employer plan when combined with the Okeechobee Utility Authority. Effective October 1, 2016, the City contributes to the Employees' Retirement System (Fund) of the City of Okeechobee, Florida (the "System"), a single employer, defined benefit contributory pension trust administered by the System's Board of Trustees. Substantially all of the City's regular employees participate in this public employee retirement system. The System was established by City Ordinance No. 655, as amended and restated by City Ordinance No. 686. 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. At September 30, 2018, the Plan included 16 retirees and/or beneficiaries currently receiving benefits plus 3 terminated employees entitled to benefits but not yet receiving them, and 2 DROP participants. There are 26 active current employees in the Plan, of which 14 are vested and 12 are non -vested. 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 7.54% of covered payroll. The City's contributions for the year ended September 30, 2018, was $75,792 and was equal to the required contribution for the year. Net Pension Liability (Asset) - For the year ending September 30, 2018, the City reported an asset of $(643,123) for the Pension Plan's net pension (asset). The net pension liability (asset) was measured as of September 30, 2018, and the total pension liability (asset) used to calculate the net pension liability (asset) was determined by an actuarial valuation as of October 1, 2016. City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS— DEFINED BENEFIT PLANS (Continued) General Total Pension Liability Service cost $ 136,373 Interest 91,058 Benefit changes - Difference between actual & expected experience - Assumption changes 133,790 Benefit payments (336,740) Refunds (17,378) Other 2,641,019 Net change in total pension liability 2,648,122 Total pension liability - beginning 1,409,698 Total pension liability - ending (a) 4,057,820 Plan Fiduciary Net Position Contributions - employer (from City) 94,009 Contributions - members 56,405 Net investment income 477,649 Benefit payments (336,740) Refunds (17,378) Administrative expense (48,490) Other 3,117,018 Net change in plan fiduciary net position 3,342,473 Plan fiduciary net position - beginning 1,358,470 Plan fiduciary net position - ending (b) 4,700,943 Net pension liability (asset) - Ending (a) - (b) $ (643,123) Plan fiduciary net position as a percentage or Total Pension Liability (Asset) 115.85% The City and employees contributions for the year ended September 30, 2018, are as follows. General City Employees $ 75,792 $ 60,312 City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS— DEFINED BENEFIT PLANS (Continued) Money -Weighted Rate of Return - The annual money -weighted rate of return on plan investments (calculated as the internal rate of return on plan investments, net of plan investment expense) was 7.55% for the year ended September 30, 2018. The money -weighted rate of return expresses investment performance, net of plan investment expenses, as adjusted for the changing amounts actually invested on a monthly basis. For the year ending September 30, 2018 the City recognized a pension expense of $(448,210) for the General Employees' Retirement Plan. On September 30, 2018, the Sponsor reported deferred outflows of resources and deferred inflow of resources related to pensions from the following sources: General Deferred Deferred Outflow of Inflow of Resources Resources Difference between expected and actual experience $ 20,711 $ 375,015 Change in assumptions 222,722 - Net difference between projected and actual earnings on pension plan investments 329,334 351,673 Contributions subsequent to the measurement date 75,792 - Total $ 648,559 $ 726,688 Deferred outflows of $75,792 resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the fiscal year ended September 30, 2018. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows: General Year ended September 30: 2019 $ 3,637 2020 68,586 2021 (96,081) 2022 (75,771) 2023 (54,292) Total $ (153,921) Net Pension Liability of the City of Okeechobee — The components of the net pension liability of the City at September 30, 2018, as follows, is presented in accordance with GASB Statement No. 67, while the net pensions recognized by the City in the current financial statements represents the net pension liability measured as of September 30, 2017 which is allowed by GASB Statement No. 68. -50- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (Continued) General Total pension liability $ 4,337,157 Plan fiduciary net position (5,003,981) City's net pension asset $ (666,824) Plan fiduciary net position as a percentage of total pension liability 11S.37% Plan Investment Policies and Allocation of Plan Investments - Florida statutes and the plan investment policy authorize the Trustees to invest funds in various investments. The general investment objective of the fund is to preserve the purchasing power of the fund's assets and earn reasonable rate of return (after inflation) over the long term while minimizing, to the extent reasonable, the short-term volatility of returns. General Percent Percent Investments Actual Target Domestic Equity 54.3% 50.0% International Equity 10.0% 10.0% Fixed Income 35.3% 40.0% Cash Equivalents 0.4% 0.0% Total 100.0% 100.0% Expected Long -Term Rate of Return - The long term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation and actual allocation as of September 30, 2018 are summarized in the following table: General Percent Long -Term Investments Actual Rate of Return* Domestic Equity 54.3% 7.5% International Equity 10.0% 8.5% Fixed Income 35.3% 2.5% Cash Equivalents 0.4% 0.0% Total 100.0% 5.6% *Net of long-term inflation assumption of 2.5% -51- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (Continued) Discount Rate - The discount rate used to measure the total pension liability was 7.00%. The Pension Plan's fiduciary net position was projected to be available to make all projected future benefit payments of the current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the City"s Proportionate Share of the Net Pension Liability to Changes in Discount Rate — The following represents the City's proportionate share of the net pension liability calculated using the discount rate of 7% as well as what the City's proportionate share of the net pension liability would be if it was calculated using a discount rate that is one percentage point lower (6%) or one percentage point higher (8%) than the current rate: General 1% Decrease Current Discount 1% Increase 6.00% 7.00% 8.00% Sponsor's net pension liability (asset) $ (177,590) $ (666,824) $ (1,078,705) Actuarial Assumptions — The total pension liability was determined by an actuarial valuation as of October 1, 2016 using the following actuarial assumptions applied to all measurement periods. Fire Police General Actuarial Cost Method Aggregate Inflation 2.50% Salary Increases 7.00% Investment Rate of Return Retirement Age 7.00% 100% when first eligible for Normal Retirement or DROP Aggregate 2.50% 6.00 % 7.00% 100% when first eligible for Normal Retirement or DROP entry entry Cost of Living .05% every odd year .05% every odd year Aggregate 2.50% 6.00 % 7.00% 100% when first eligible for Normal Retirement or DROP entry None -52- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS — DEFINED BENEFIT PLANS (Continued) Fire Police General For healthy For healthy For healthy participants during participants during participants during employment, RP-2000 employment, RP-2000 employement, RP 2000 Combined Healthy Combined Healthy Combined Healthy Participant Mortality Participant Mortality Participant Mortality Tables, with 90% Blue Tables, with 90% Blue Table, with 50% White Collar Adjustment/10% Collar Adjustment/10% Collar/50% Blue Collar White Collar White Collar Adjustment for male Adjustment for males Adjustment for males and 100% White Collar and 100% White Collar and 100% White Collar for female. Fully Adjustment for Adjustment for generational mortality females. Fully females. Fully improvements generational mortality generational mortality projected to each improvements improvements future decrement date Mortality projected to each projected to each with Scale BB. For future decrement date future decrement date disabled male with Scale BB. For with Scale BB. For participants, RP-2000 disabled male disabled male Disabled Male participants, RP-2000 participants, RP-2000 Mortality Table setback Disabled Male Disabled Male four years, without Mortality Table setback Mortality Table setback projected mortality four years, without four years, without improvements. For projected mortality projected mortality disabled female improvements. For improvements. For participants, RP-2000 disabled female disabled female Disabled Female participants, RP-2000 participants, RP-2000 Mortality Table, Disabled Female Disabled Female setforward two years, Mortality Table, Mortality Table, without projected setforward two years, setforward two years, mortality without projected without projected improvements. mortality mortality improvements. improvements. -53- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS— DEFINED BENEFIT PLANS (Continued) Pension trust funds fiduciary net position activity as of September 30, 2018 was as follows: Police General Firefighters' Officers' Employees' Total Pension Pension Pension Pension Trust Funds ASSETS Cash equivalents $ 38,970 $ 100,637 $ 17,922 $ 157,529 Investments: Mutual funds 4,154,077 9,399,859 4,966,549 18,520,485 Receivables 97,135 124,340 24,909 246,384 Prepaid expenses 2,763 2,527 2,099 7,389 Total assets 4,292,945 9,627,363 5,011,479 18,931,787 LIABILITIES Accounts payable 13,640 9,134 7,500 30,274 Contributions paid in advance - 732 - 732 Total liabilities 13,640 9,866 7,500 31,006 NET POSITION Restricted for pension benefits $ 4,279,305 $ 9,617,497 $ S,003,979 $ 18,900,781 -54- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) B. RETIREMENT COMMITMENTS- DEFINED BENEFIT PLANS (Continued) Pension trust funds increase in fiduciary net position activity as of September 30, 2018 was as follows: Police General Firefighters' Officers' Employees' Total Pension Pension Pension Pension Trust Funds ADDITIONS Contributions State $ 52,793 $ 81,690 $ - $ 134,483 City 115,253 151,492 75,792 342,537 Employees 23,446 46,212 60,312 129,970 Total contributions 191,492 279,394 136,104 606,990 Investment earnings: Net appreciation in the fair value of investments 199,729 453,704 265,827 919,260 Interest and dividends 130,189 295,062 147,715 572,966 Total investment earnings 329,918 748,766 413,542 1,492,226 Less investment expenses (21,000) (21,067) (19,500) (61,567) Net investment earnings 308,918 727,699 394,042 1,430,659 Total additions 500,410 1,007,093 530,146 2,037,649 DEDUCTIONS Benefits paid to participants 107,105 281,028 164,189 552,322 Refunds on termination 16,027 - 16,592 32,619 Administrative expenses 59,878 45,827 46,327 152,032 Total deductions 183,010 326,855 227,108 736,973 Change in net position 317,400 680,238 303,038 1,300,676 Net position, beginning of year 3,961,905 8,937,259 4,700,941 17,600,105 Net position, end of year $ 4,279,305 $ 9,617,497 $ 5,003,979 $ 18,900,781 -55- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) C. POSTEMPLOYMENT BENEFITS OTHER THAN PENSION Plan description. The City of Okeechobee, Florida administers a single -employer defined benefit healthcare plan (the "Plan") that provides medical insurance to its employees and their eligible dependents. Pursuant to Section 112.0801 Florida Statutes, the City is required to provide eligible retirees (as defined in the City's pension plans) the opportunity to participate in this Plan at the same cost that is applicable to active employees. Benefit provisions for the Plan were established by City Council on January 7, 1991 and may only be amended by City Council. The City has not established a trust or agency fund for the Plan. The City does not issue stand-alone financial statements for this Plan. All financial information related to the Plan is accounted for in the City's basic financial statements. Employees and their dependents may elect to remain in the Plan upon retirement up to age 65. After age 65 the City's insurance coverage becomes secondary to the retiree's Medicare insurance. The Plan has 1 retiree receiving benefits and has a total of 62 active participants and dependents. Funding policy. The City is funding the plan on a pay-as-you-go basis. Employees and their dependents are required to pay 100% of the insurance premiums charged by the carrier. There is an implied subsidy in the insurance premiums for these employees because the premium charged for retirees is the same as the premium charged for active employees, who are younger than retirees on average. Contributions of plan members for the year ended September 30, 2018 totaled $2,126. Plan membership. Plan membership as of September 30, 2017 (the measurement date) was: Number of covered individuals Inactive members currently receiving benefits 1 Inactive members entitled to but not yet receiving benefits - Active members 62 Total 63 The OPEB liability was determined based on the following assumptions and information: Employer's reporting date: September 30, 2018 Measurement date: September 20, 2017 Valuation date: September 20, 2017 -56- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) C. POSTEMPLOYMENT BENEFITS OTHER THAN PENSION (Continued) Actuarial assumptions and other inputs. In the September 30, 2017 measurement date, the actuarial assumptions and other inputs, applied include the following: Inflation Salary increases Discount rate Healthcare cost trend rates Mortality Changes Change in Total OPEB Liability 2.50 percent 6.00 percent 3.50 percent 9.00 percent for FY beginning 2018, 6.50 percent for FY beginning 2019 and then gradually decreasing to an ultimate trend of 4.25 percent RP-2000 Generational Combined Healthy Participant, projected from the year 2000 using Projection Scale AA Include the change in the discount rate from 3.10% as of the beginning of the measurement period to 3.50% as of September 30, 2017. Increase (Decrease) Total OPEB Liability la) Balance as of September 30, 2017 $ 155,698 Changes for the year: Service cost 13,441 Interest 4,977 Difference between expected and actual experience - Changes in assumptions and other inputs (3,808) Benefit payments (17,198) Net changes (2,588) Balance as of September 30, 2018 $ 153,110 -57- City of Okeechobee, Florida Notes to Financial Statements NOTE 5: OTHER INFORMATION (Continued) C. POSTEMPLOYMENT BENEFITS OTHER THAN PENSION (Continued) Sensitivity of the Total OPEB Liability — The following table represents the City's total and total OPEB liability calculated using the discount rate of 3.50%, as well as what the City's net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (2.50%) or one percentage point higher (4.S0%) than the current rate: Total OPEB Liability Current 1% Decrease Discount Rate 1% Increase (2.50%) (3.50%) (4.50%) $ 161,709 $ 153,110 $ 141,815 The following table represents the City's total and total OPEB liability calculated using the ultimate health care cost trend rate of 4.25%, as well as what the City's total OPEB liability would be if it were calculated using a health care cost trend that is one percentage point lower (3.25%) or one percentage point higher (5.25%) than the current rate: Total OPEB Liability 1% Decrease Ultimate Trend 1% Increase (3.25%) (4.25%) (5.25%) $ 130,985 $ 153,110 $ 180,068 D. CONCENTRATION — COLLECTIVE BARGAINING UNIT Members of the City's fire department are covered by a collective bargaining agreement. The agreement with the employees covered by the International Association of Firefighters (IAFF) extended through September 30, 2009 and has not been renewed as of the date of our report. �� City of Okeechobee, Florida Notes to Financial Statements NOTE 6: FUTURE ACCOUNTING PRONOUNCEMENTS The Governmental Accounting Standards Board has issued statements that will become effective in future years. The statements address: • Asset retirement obligations; • Fiduciary activities; • Leases; • Disclosure related to debt; and • Accounting for interest cost incurred before the end of a construction period. The City is currently evaluating the effects that these statements will have on its future financial statements. NOTE 7: SUBSEQUENT EVENTS During October 2018, the City awarded the annual police vehicle purchase bid to an unrelated vendor for 11 police vehicles in the amount of approximately $240,229. -59- REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS THIS PAGE IS INTENTIONALLY LEFT BLANK. -61- City of Okeechobee, Florida Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund Actual Variance with Original Final (on Budgetary Final Budget Year ended September 30, 2018 Budget Budget Basis) Positive (Negative) Revenues Taxes $ 2,754,803 $ 2,927,870 $ 2,934,037 $ 6,167 Intergovernmental 2,384,422 2,414,070 2,502,604 88,534 Charges for services 399,446 406,400 413,903 7,503 Permits and fees 597,900 643,400 645,909 2,509 Fines and forfeitures 14,950 25,320 26,330 1,010 Investment earnings 3,800 152,450 154,650 2,200 Miscellaneous 14,350 168,400 99,508 (68,892) Total revenues 6,169,671 6,737,910 6,776,941 39,031 Expenditures Current: General government: Legislative 192,796 146,111 117,946 28,165 Executive 204,524 195,225 193,335 1,890 City clerk 208,758 191,850 187,133 4,717 Financial services 287,630 252,230 249,736 2,494 Legal council 115,760 61,220 58,716 2,504 General services 431,020 423,177 353,939 69,238 Total general government 1,440,488 1,269,813 1,160,805 109,008 Public safety: Fire 1,668,634 1,596,810 1,568,335 28,475 Police 2,370,620 2,202,440 2,162,170 40,270 Total public safety 4,039,254 3,799,250 3,730,505 68,745 Transportation 1,422,212 1,102,590 1,087,423 15,167 Physical environment 600,000 255,043 238,570 16,473 Capital outlay 785,085 658,790 644,837 13,953 Total expenditures 8,287,039 7,085,486 6,862,140 223,346 Deficiency of revenues under expenditures (2,117,368) (347,576) (85,199) 262,377 Other financing sources (uses) Operating transfers out - - (10,000) (10,000) Sale of capital assets 225,000 225,000 225,500 500 Net other financine sources (uses) 225,000 225,000 215,500 (9,500) txcess taeticiency) of revenues ana other financing sources over (under) expenditures and other financing sources (uses) (1,892,368) (122,576) 130,301 252,877 Fund balances, beginning of year 10,851,712 10,851,712 10,851,712 - Fund balances, end of year $ 8,959,344 $ 10,729,136 10,982,013 $ 252,877 Reconciliation of budgetary to GAAP basis Current year encumbrances 125,382 Prior year encumbrances (154,337) Fund balance on GAAP basis $ 10,953,058 The accompanying notes to required supplementary information are an integral part of this schedule. -62- City of Okeechobee, Florida Required Pension Supplementary Information - Schedule of Changes in Net Pension Liability and Related Ratios - Years Information is Available Police Officers' 2018 2017* 2016 2015 2014 Total Pension Liability Service cost $ 258,622 $ 235,345 $ 264,445 $ 247,353 $ 251,499 Interest 580,995 573,285 543,946 506,147 479,146 Difference between actual & expected experience (276,621) (270,100) 126,875 (219,850) (784) Assumption changes - 22,143 - 94,065 - Benefit payments (281,028) (255,731) (468,694) (203,855) (201,397) Refunds 72,669 - (25,003) (321) (26,953) Net change in total pension liability 354,637 304,942 441,569 423,539 501,511 Total pension liability - beginning 8,504,923 8,199,981 7,758,412 7,334,873 6,833,362 Total pension liability - ending (a) 81859,560 8,504,923 8,199,981 7,758,412 7,334,873 Plan Fiduciary Net Position Contributions - employer (from City) 151,492 169,789 147,312 192,581 200,210 Contributions - employer (from State) 81,690 78,659 73,960 70,807 67,639 Contributions - members 46,212 45,863 45,554 47,740 43,135 Net investment income 727,699 903,712 607,763 (95,964) 694,790 Benefit payments (281,028) (255,731) (468,694) (203,855) (201,397) Refunds - - (25,003) (321) (26,953) Administrative expense (45,827) (41,855) (32,120) (30,198) (18,097) Other - (3,284) (6) 3,886 - Net change in plan fiduciary net position 680,238 897,153 348,766 (15,324) 759,327 Plan fiduciary net position - beginning 8,937,259 8,040,106 7,691,340 7,706,664 6,947,337 Plan fiduciary net position - ending (b) 9,617,497 8,937,259 8,040,106 7,691,340 7,706,664 Net pension liability (asset) - Ending (a) - (b) $ (757,937) $ (432,336) $ 159,875 $ 67,072 $ (371,791) Plan fiduciary net position as a percentage or Total Pension Liability 108.56% 105.08% 98.05% 99.14% 105.07% Covered payroll** $ 924,250 $ 917,260 $ 970,646 $ 911,189 $ 862,700 Net pension liability as a percentage of covered payroll-82.01%-47.13% 16.47% 7.36%-43.10% Note: This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is complied, the City presents information for those years for which information is available. * -The net pension liability recognized by the City in the current year financial statements represents the net position liability as of September 30, 2017, which is allowed by GASB 68. ** Covered payroll was calculated by dividing the total member contributions for the fiscal year, net of any known buyback contributions, by the member contribution rate of 5%. Assumption changes: - Effective 10/1/2016, the mortality rates were changed from the RP-2000 Combined Healthy Participant Mortality Tables, using projection scale AA to the mortality rates used by the Florida Retirement System (FRS) for Special Risk Class members. This change was made in compliance with Florida House Bill 1309, which requires all public pension plans in Florida to use the same mortality rates used in either of the last two actuarial valuation reports of FRS effective no later than 10/1/2016. - Use of Insurance Tax Premium Revenue (IPTR) received by the State is subject to the default rules of Senate Bill 172 (codified in Chapter 2015-39) beginning with the IPTR received for the 2015 calendar year. The accompanying notes to required supplementary information are an integral part of this schedule. -63- City of Okeechobee, Florida Required Pension Supplementary Information - Schedule of Changes in Net Pension Liability and Related Ratios - Years Information is Available Firefighters' 2018 2017* 2016 2015 2014 Total Pension Liability Service cost $ 136,825 $ 156,989 $ 156,107 $ 144,773 $ 130,539 Interest 257,407 255,218 235,684 213,154 196,106 Difference between actual & expected experience (162,443) (91,659) 56,393 (19,771) (741) Assumption changes - (13,449) - 49,797 - Benefit payments (107,105) (106,572) (102,590) (96,939) (142,060) Refund (16,027) (20,437) - - - Other 19,828 - 3,256 - - Net change in total pension liability 128,485 180,090 348,850 291,014 183,844 Total pension liability - beginning 3,811,073 3,630,983 3,282,133 2,991,119 2,807,275 Total pension liability - ending (a) 3,939,558 3,811,073 3,630,983 3,282,133 2,991,119 Plan Fiduciary Net Position Contributions - employer (from City) 115,253 107,123 97,709 92,863 82,058 Contributions - employer (from State) 52,793 50,589 49,889 52,662 53,235 Contributions - members 23,446 25,409 27,433 26,324 23,854 Net investment income 308,920 404,267 246,381 (44,021) 318,708 Benefit payments (107,105) (106,572) (102,590) (96,939) (142,060) Refunds (16,027) (20,437) - - - Administrative expense (59,878) (34,933) (31,639) (27,132) (16,233) Other - (6,375) (1,766) - - Net change in plan fiduciary net position 317,402 419,071 285,417 3,757 319,562 Plan fiduciary net position - beginning 3,961,903 3,542,832 3,257,415 3,253,658 2,934,096 Plan fiduciary net position - ending (b) 4,279,305 3,961,903 3,542,832 3,257,415 3,253,658 Net pension liability (asset) - Ending (a) - (b) $ (339,747) $ (150,830) $ 88,151 $ 24,718 $ (262,539) Plan fiduciary net position as a percentage or Total Pension Liability 108.62% 103.96% 97.57% 99.25% 108.78% Covered payroll** $ 468,920 $ 508,180 $ 563,285 $ 523,119 $ 477,080 Net pension liability as a percentage of covered payroll-72.45%-29.68% 15.65% 4.73%-55.03% Note: This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is complied, the City presents information for those years for which information is available. * -The net pension liability recognized by the City in the current year financial statements represents the net position liability as of September 30, 2017, which is allowed by GASB 68. ** Covered payroll was calculated by dividing the total member contributions for the fiscal year, net of any known buyback contributions, by the member contribution rate of 5%. Assumption changes: - Effective 10/1/2016, the mortality rates were changed from the RP-2000 Combined Healthy Participant Mortality Tables, using projection scale AA to the mortality rates used by the Florida Retirement System (FRS) for Special Risk Class members. This change was made in compliance with Florida House Bill 1309, which requires all public pension plans in Florida to use the same mortality rates used in either of the last two actuarial valuation reports of FRS effective no later than 10/1/2016. - Use of Insurance Tax Premium Revenue (IPTR) received by the State is subject to the default rules of Senate Bill 172 (codified in Chapter 2015-39) beginning with the IPTR received for the 2015 calendar year. The accompanying notes to required supplementary information are an integral part of this schedule. -64- City of Okeechobee, Florida Required Pension Supplementary Information — Schedule of Changes in Net Pension Liability and Related Ratios — Years Information is Available General Employees' 2018 2017* 2016 Total Pension Liability Service cost $ 154,529 $ 136,373 $ 421,387 Interest 284,633 91,058 763,785 Difference between actual & expected experience 20,956 - (524,849) Assumption changes - 133,790 - Benefit payments (164,189) (336,740) (331,215) Refunds (16,592) (17,378) (18,267) Other *** - 2,641,019 - Net change in total pension liability 279,337 2,648,122 310,841 Total pension liability - beginning 4,057,820 1,409,698 11,400,112 Transfer of pension liability for Okeechobee Utility Authority ***** - - (10,301,255) Total pension liability - ending (a) 4,337,157 4,057,820 1,409,698 Plan Fiduciary Net Position Contributions - employer 75,793 94,009 446,184 Contributions - members 60,312 56,405 183,145 Net investment income 394,042 477,649 825,935 Benefit payments (164,189) (336,740) (331,215) Refunds (16,592) (17,378) (18,267) Administrative expense (46,328) (48,490) (57,186) Other**** - 3,117,018 (2,208) Net change in plan fiduciary net position 303,038 3,342,473 1,046,388 Plan fiduciary net position - beginning 4,700,943 1,358,470 10,238,992 Transfer plan fiduciary net position to Okeechobee Utility Authority***** - - (9,926,910) Plan fiduciary net position - ending (b) 5,003,981 4,700,943 1,358,470 Net pension liability (asset) - Ending (a) - (b) $ (666,824) $ (643,123) $ 51,228 Plan fiduciary net position as a percentage or Total Pension Liability Covered payroll** Net pension liability as a percentage of covered payroll 115.37% 115.85% $ 1,005,204 $ 940,083 $ -66.34 % -68.41 96.37% 911,233 5.62% The accompanying notes to required supplementary information are an integral part of this schedule. -65- City of Okeechobee, Florida Required Pension Supplementary Information — Schedule of Changes in Net Pension Liability and Related Ratios — Years Information is Available Note: This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is complied, the City presents information for those years for which information is available. * -The net pension liability recognized by the City in the current year financial statements represents the net position liability as of September 30, 2017, which is allowed by GASB 68. ** Covered Payroll was calculated by dividing the total member contributions for the fiscal year by the member contribution rate of 6%. *** The Total Pension Liability, the Plan Fiduciary Net Position, and the Net Pension Liability as of September 30, 2015 were allocated based on the portion of the Employer's Total Required Contribution (from October 1, 2015 Actuarial Valuation dated April 25, 2016). The October 1, 2015 Valuation determined the required employer contribution for the plan year end September 30, 2017. **** Due to the change in nature of the Plan, from a cost sharing to a single employer plan (effective October 1, 2016). Also reflects $59, 910 post -valuation adjustment to match audited financial statements. ***** Due to the change in nature of the Plan, from a cost sharing to a single employer plan (effective October 1, 2016). Assumption changes: - Effective 10/1/2016, the mortality rates were changed from the RP-2000 Combined Healthy Participant Mortality Tables, using projection scale AA to the mortality rates used by the Florida Retirement System (FRS) for Special Risk Class members. This change was made in compliance with Florida House Bill 1309, which requires all public pension plans in Florida to use the same mortality rates used in either of the last two actuarial valuation reports of FRS effective no later than 10/1/2016. - Effective 10/1/2016, OUA employees are covered under a separately established Plan, the Okeechobee Utility Authority Employees' Retirement System, and are no longer covered under the City of Okeechobee General Employees' Retirement System. The accompanying notes to required supplementary information are an integral part of this schedule. -66- City of Okeechobee, Florida Required Pension Supplementary Information - Schedule of Contributions - Years Information is Available Police Officers' 9/30/2018 9/30/2017 9/30/2016 9/30/2015 9/30/2014 Actuarially determined contributions $ 212,571 $251,591 $219,093 $263,240 $267,849 Contributions in relation to the actuarially determined contributions 233,182 248,448 221,272 263,388 267,849 Contribution deficiency (excess) $ (20,611) $ 3,143 $ (2,179) $ (148) $ - Covered payroll* $ 924,250 $917,260 $970,646 $911,189 $862,700 Contributions as a percentage of covered payroll 25.23% 27.09% 22.80% 28.91% 31.05% Firefighters' 9/30/2018 9/30/2017 9/30/2016 9/30/2015 9/30/2014 Actuarially determined contributions $ 167,871 $170,269 $143,632 $138,914 $122,212 Contributions in relation to the actuarially determined contributions 168,046 157,712 147,598 145,525 135,293 Contribution deficiency (excess) $ (175) $ 12,557 $ (3,966) $ (6,611) $ (13,081) Covered payroll* $ 468,920 $508,180 $563,285 $523,119 $477,080 Contributions as a percentage of covered payroll 35.84% 31.03% 26.20% 27.82% 28.36% General Employees' 9/30/2018 9/30/2017 9/30/2016 Actuarially determined contributions $ 75,793 $ 42,774 $ 49,115 Contributions in relation to the actuarially determined contributions 75,793 94,009 110,448 Contribution deficiency (excess) - $ (51,235) $ (61,333) Covered payroll Contributions as a percentage of covered payroll $1,005,204 $940,083 $911,233 7.54% 10.00% 12.12 % Note: This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is compiled, the City presents information for those years for which information is available. * Based on payroll provided for actuarial valuations; Covered payroll was calculated by dividing the total member contributions for the fiscal year, net of any known buyback contributions, by the member contribution rate of 5%. The accompanying notes to required supplementary information are an integral part of this schedule. -67- City of Okeechobee, Florida Required Pension Supplementary Information — Schedule of Investment Returns — Years Information is Available Police Officers' 9/30/2018 9/30/2017 9/30/2016 9/30/2015 9/30/2014 Annual money -weighted rate of return net of investment expense 8.73% 10.68% 7.59% -1.65% 9.96% Fire Fighters' 9/30/2018 9/30/2017 9/30/2016 9/30/2015 9/30/2014 Annual money -weighted rate of return net of investment expense 6.11% 10.76% 6.83% -2.19% 10.43% General Employees' 9/30/2018 9/30/2017 9/30/2016 Annual money -weighted rate of return net of investment expense 7.55% 9.78% 7.78% Note: This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is complied, the City presents information for those years for which information is available. The accompanying notes to required supplementary information are an integral part of this schedule. -68- City of Okeechobee, Florida Schedule of Changes in Total OPEB Liability and Related Ratios Year Ending September 30, 2018 Total OPEB liability Service cost $ 13,441 Interest 4,977 Changes of assumptions or other inputs (3,808) Benefit payments (17,198) Net change in total OPEB liability (2,588) Total OPEB liability - beginning 1S5,698 Total OPEB liability - ending $ 153,110 Covered employee payroll $2,809,503 Total OPEB liability as a percentage of covered employee payroll 5.45% * GASB 75 requires an employer to disclose a 10-year history. However, until a full 10-year trend is compiled, information will be presented only for those years which information is available. * The following discount rate was used in each period: 9/30/2017 - 3.50% 9/30/2018 - 3.50% 11111IM1111111 City of Okeechobee, Florida Notes to Required Supplementary Information 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 Administrator 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 certain 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 restricted or assigned fund balances and do not constitute expenditures or liabilities because the commitments will be re -appropriated and honored during the subsequent year. -70- City of Okeechobee, Florida Notes to Required Supplementary Information B. ADDITIONAL ACTUARIAL INFORMATION Valuation Date: 10/01/2016 Notes: Actuarially determined contribution rates are calculated as of October 1, which is two years prior to the end of the fiscal year in which contributions are reported. Methods and Assumptions Used to Determine Contributions Rates: Actuarial Cost Method: Amortization Method: Remaining Amortization Period: Asset Valuation Method: Salary Increases Investment Rate of Return: Retirement Age: Mortality Police Officers' Pension Plan Aggregate N/A N/A 4-year smoothed market 6.00% 7.00% 100% when first eligible for Normal Retirement or DROP entry For healthy participants during employment, RP- 2000 Combined Healthy Participant Mortality Tables, with 90% Blue Collar Adjustment/10% White Collar Adjustment for males and 100% White Collar Adjustment for females. Fully generational mortality improvements projected to each future decrement date with Scale BB. Firefighters' Pension Plan Aggregate N/A N/A 4-year smoothed market 7.00%, including inflation 7.00% 100% when first eligible for Normal Retirement or DROP entry. For healthy participants during employment, RP- 2000 Combined Healthy Participant Mortality Tables, with 90% Blue Collar Adjustment/10% White Collar Adjustment for males and 100% White Collar Adjustment for females. Fully generational mortality improvements projected to each future decrement date with Scale BB. General Pension Plan Aggregate N/A N/A 4-year smoothed market 6.00% 7.00% 100% when first eligible for Normal Retirement or DROP entry For healthy participants during employement, RP 2000 Combined Healthy Participant Mortality Table, with 50% White Collar/50% Blue Collar Adjustment for male and 100% White Collar for female. Fully generational mortality improvements projected to each future decrement date with Scale BB. -71- Mortality (Continued) City of Okeechobee, Florida Notes to Required Supplementary Information Police Officers' Pension Firefighters' Pension Plan Plan For disabled male participants, RP-2000 Disabled Male Mortality Table setback four years, without projected mortality improvements. For disabled female participants, RP-2000 Disabled Female Mortality Table, setforward two years, without projected mortality improvements. For disabled male participants, RP-2000 Disabled Male Mortality Table setback four years, without projected mortality improvements. For disabled female participants, RP-2000 Disabled Female Mortality Table, setforward two years, without projected mortality improvements. General Pension Plan For disabled male participants, RP-2000 Disabled Male Mortality Table setback four years, without projected mortality improvements. For disabled female participants, RP-2000 Disabled Female Mortality Table, setforward two years, without projected mortality improvements. -72- THIS PAGE IS INTENTIONALLY LEFT BLANK. -73- Carr, Riggs & Ingram, LLC A CRIING CAR R ee Drive Mel RIGG$ & Melbourne, Florida32940 RANf CPAs and Advisors (321) 255-0088 (321) 259-8648 (fax) www.cricpa.com INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS The Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida We have audited, 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, the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the City of Okeechobee, Florida, as of and for the year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the City of Okeechobee, Florida's basic financial statements, and have issued our report thereon dated June 11, 2019. Other auditors audited the financial statements of the City of Okeechobee, Florida Municipal Police Officers' Pension Trust Fund and City of Okeechobee, Florida Municipal Firefighters' Pension Trust Fund and the City of Okeechobee Employees' Retirement System, as described in our report on the City of Okeechobee, Florida's financial statements. This report does not include the results of the other auditors' testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City of Okeechobee, Florida's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City of Okeechobee, Florida's internal control. Accordingly, we do not express an opinion on the effectiveness of the City of Okeechobee, Florida's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. -74- We did identify a certain deficiency in internal control described below as IC 2018-01 that we consider to be a significant deficiency. IC 2018-01 CAPITAL ASSET DISPOSAL APPROVALS Criteria: Capital assets disposed of by the City should have documented approval of disposal prior to the asset being sold or scrapped. Condition: The City's does not currently maintain documentation of approval for capital assets disposed of. Cause: Disposal form exists for City but not used. Effect: There is the potential that either capital assets no longer exist and capital assets are overstated or capital assets are sold without proper approval. Recommendation: We recommend the City maintain supporting documentation for all capital asset disposal Management Response: The Capital Asset Disposal form has been implemented and is being used for the approving of capital assets being sold or destroyed. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City of Okeechobee, Florida's financial statements are free from 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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. City of Okeechobee, Florida's Response to Finding City of Okeechobee, Florida's response to the finding identified in our audit is described above. City of Okeechobee, Florida's response was not subject to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. -75- Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Melbourne, Florida June 11, 2019 -76- I C �IINGRAM CAR R RIGGS & CPA$ and Advisors INDEPENDENT AUDITORS' MANAGEMENT LETTER The Honorable Mayor and Members of the City Council of the City of Okeechobee, Florida Report on the Financial Statements Carr, Riggs & Ingram, LLC 215 Baytree Drive Melbourne, Florida 32940 (321)255-0088 (321) 259-8648 (fax) www.cricpa.com We have audited the financial statements of the City of Okeechobee, Florida as of and for the fiscal year ended September 30, 2018, and have issued our report thereon dated June 11, 2019. Auditors' Responsibility We conducted our audit 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 Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Florida Auditor General. Disclosures in those reports, which are dated June 11, 2019, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations in the preceding annual financial audit report to correct. Official Title and Legal Authority Section 10.554(1)(i)4., 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 the City of Okeechobee, Florida and its component units are disclosed in the footnotes. -77- Financial Condition and Management Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the City of Okeechobee, Florida has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions) met. In connection with our audit, we determined that the City of Okeechobee, Florida did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the City of Okeechobee, Florida. It is management's responsibility to monitor the City of Okeechobee, Florida's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the members of the City Council, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. 'ry ercea,.,, Melbourne, Florida June 11, 2019 CRIINGRAM CAR R RIGGS & a,' CPAs and Advisors Carr, Riggs & Ingram, LLC 215 Baytree Drive Melbourne, Florida 32940 (321)255-0088 (321) 259-8648 (fax) www.cricpa.com INDEPENDENT ACCOUNTANTS' REPORT ON COMPLIANCE WITH LOCAL GOVERNMENT INVESTMENT POLICIES The Honorable Mayor and Members of the City Council Of the City of Okeechobee, Florida We have examined the City of Okeechobee, Florida's compliance with the requirements of Section 218.415, Florida Statutes, Local Government Investment Policies, during the year ended September 30, 2018. Management of the City of Okeechobee, Florida is responsible for the City of Okeechobee, Florida's compliance with the specified requirements. Our responsibility is to express an opinion on the City of Okeechobee, Florida's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the City of Okeechobee, Florida complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the City of Okeechobee, Florida complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including as assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the City of Okeechobee, Florida's compliance with specified requirements. In our opinion, the City of Okeechobee, Florida complied, in all material respects, with the requirements of Section 218.415, Florida Statutes, Local Government Investment Policies, for the year ended September 30, 2018. This report is intended solely for the information and use of management and the State of Florida Auditor General, is not intended to be, and should not be used by anyone other than these specified parties. J11AA,-2, c..4. Melbourne, Florida June 11, 2019 -79- Exhibit 2 June 18, 2019 T_+WS.0 93rd Annual Conference Florida League of Cities, Inc. August 15-17, 2019 Orlando, 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: Eryn Russell Florida League of Cities, Inc. Post Office Box 1757 Tallahassee, FL 32302-1757 Fax to Eryn Russell at (850) 222-3806 or email eru.ssell a(ficitie.s.com i CITY OF OKEECHOBEE, PU6LIC WORKS Exhibit 3 June 18, 2019 Memo To: Marcos Montes De Oca, City Administrator FILE COPY From: David Allen, Public Works Director- L.---Date: 6/7/2019 Re: Standby generator The Public Works Department is requesting; permission to purchase. a 60 KW Standby Generator with Automatic Transfer Switch for tl e-PublicWorks Facl!.ity from Newmans Power Systems for $24,700.00.. The public works fa.ciiity does not currently have a stationary.s.tand•by,ge.nerator. The only standby generator ,ca.pability at the facility:is a small :rnanual transfer switch that -can be used with a portable generator to power the fuel. pumps. The new generator will power the PW office building, the large metal equipment building, and the fuel pumps. Newmans Power Systems was the low bid of the three generator suppfi:ers that I` considered. My initial review of generators was based on. manufacturers that were available on.the Florida. Sheriff's Associating bid. After consulting with a member of my staff who was. responsible for maintain 14 standby generates while he was ern; loyee by Okeechobee Utility Authority, I eliminated all but two, manufacturers from the Sheriff's'bd, Tradewinds and Cat. in addition to the two manufacturers from the Sheriff's bid, I also contacted Newmans Power Systems, the firm that the City purchased the standby generator for the Fire Department from. Newmans Power Systems.provided the low .bid. The •generator provided by Newmans is a Kohler generator with a five-year warrantee versus two years .for the .other manufacturers. Price quotes were obtained from three different vendors: Vendor Price Newmans Power Systems (Kohler Generator). 24.700.00 Tradewinds Power Corp (Tradewinds Generator - Transfer Switch Not Inc.) 33,696.00 1 Pantropic Power (Cat Generator)r 63;0:77.4,1 NEWMANS POWER SYSTEMS 3076 North Kings Hwy. Fort Pierce Fl 34951 772-465-2490•Fax772-465-4881 Cummins/Onan Certified Dealer Factory Authorized Service City of Okeechobee 55 Southeast 3rd Avenue Okeechobee, FL 34974 6/3/2019 ATTN: David Allen RE: 60kw Kohler Standby Generator 1- KOHLER Model 60 RCL, EPA Compliant LP Gas Engine Driven Generator Set, 60KW, 60Hz, 1 Phase, 250 Amp (LP), 120/240 Volt. Controller- RDC 2 Individual Fault Lamps for: High Engine Temperature, Low Oil Pressure, Over Speed, Over Crank, Switch NOT in Automatic, System Ready, Battery Low Volts, Battery Charger Fault Kohler Aluminum Sound Enclosure (61 Dba) v Residential Silencer Flexible Fuel Line `r Electronic Isochronous Governor Starting Battery, Lead Acid, 12 Volt Battery Charger: Automatic Float Y Oil Drain Extension 5 Year Warranty (2 yr comprehensive, 3 yr parts only) 1-KOHLER- RXT-JFNC-0300ASE Automatic Transfer Switch, 300 Amp, Service Entrance Rated, Nema 3R Cabinet. y Source available and contractor position indicators y LED indication of system faults+ Fixed time delays y UL Listed and CSA certified- UL 1008 Load Shed Circuit Board Push Button Exerciser (Not Programmable) y Two -Pole, single-phase open -transition transfer switch 5-year limited warranty (A 400 Amp Transfer Switch would be the same price) The price for this equipment will be.....................................$24,700.00 Plus Tax If Applicable This pricing is valid for 45 days. Load Management modules have not been included in this pricing. This quote does not include installation, fuel or fuel hook-ups. Crane and rigging can be provided but is not included in this price. This quote includes all listed items delivery to the iob site startup service testing and warranty initiation. The generator would be test run on our shop prior to delivery to ensure correct operation and a digital file would be taken at this time as well. Slab is not included. A P.O. is required before order can be placed. Balance must be paid when unit is in place. Account must be clear before startup will be performed. If you have questions or need further information, please do not hesitate to call. Sincerely, Gene Seissiger Pres. Signature for purchase acceptance TRADEWINDS JC7 5820 NW 84th Avenue Miami, Florida 33166 Tel305-592-9745 FAX 305-592-7461 www.tradewinci6power.com Filters Pump Sets Po ,ver Units Generator Sets Automatic Engine Controls TO: CITY OF OKEECHOBEE MAY 31 2019 QUOTE MWO5312019 PUBLIC WORKS SALES REP: WALDRON 500 NW 11th AVENUE FSA PURCHASING CO.OP OKEECHOBEE, FL, 349721 Contract FSA 18 - VEH 16.0 SHIP TO ADDRESS: SAME AS SHOWN ATTN: DAVID ALLEN SPEC #76 863-763-3926 LAND BASED GENERATOR We are pleased to offer this Quotation as detailed below Amount Description Each Extended 1 Model TJ125 Base Awarded Tradewinds Generator Set - Base Pricing $ 46,268.00 $ 46,268.00 Bid No. FSA 18 • VEH16.0 SPEC #76 Deduct for Model TGM60-UL-FS UL 2200 Approved Tradewinds Generator Set; $(12,572.00) $(12,572.00) 60 KW (75 KVA) Standby, 54 KW (67 KVA) Prime Power 120/240 Volts [reconnectable], 60 Hz, Single Phase, 0.8 Power Factor Amp Load Capacity: 208; Load Bank tested. UL2200 General Motors engine, Model 5.761 @ 1800 RPM complete with 12 Volt Electric's, Radiator & Guard Brushless Single Bearing Alternator with PMG and DVR 2000E Automatic Voltage Regulator & Vibration Isolation Mounts Tradewinds NFPA 110 Digital Instrument/Control Panel with Safety Shutdowns Complete with DC Voltmeter, Hourmeter, Oil and Temperature Gauges Frequency Meter, Ammeter & Voltmeter with Phase Selector Switch, Engine Cool Down Timer, Remote "E" Stop Contacts, Remote Auto Start Control, Low Fuel Level Alarm, Breakers for A/C and D/C, and a Emergency Stop Push Button. Optional Equipment included in above pricing: Battery Cables Battery Rack Battery Charger, 120vac, 1 ph, input with 5amp output mounted to frame Critical Exhaust Silencer Installed and Mounted Stainless Steel Flex Exhaust Connection and Rain Cap AutoStart Control with Overspeed & Overcrank Shutdowns [Necessary for use with Automatic Transfer Switch or for Remote Starting] Air Cleaner 120vac, 1ph, 750watt, Jacket Water Heater Installed 250 Amp Circuit Breaker, UL Rated Drop Over, Aluminum Semi -sound Weather Enclosure With Stainless Hardware, Aluminum Subbase with Lifting Eyes and Sound Material Oil and Water Drain Lines Duplex Receptacle (GFI) For Battery Charger and Jacket Water Heater installed onto generator frame with battery charger and JWH plugged in. Electric shut of fuel supply, Flex hosing from side of weather enclosure to fuel carburetor. Full Load Factory Tested Stainless Steel, Flexible inlet fuel for Natural Gas Shut Off Valve for gas supply to engine. One Operation and Maintenance Manual Two (2) year/ 1000hr Standby Warranty Sub Total, FOB our warehouse, Miami, Florida $ 33,696.00 Onsite Start-up and building load test Inc. Inc. Delivery to Okeechobee, Fl. Curbside. Off -Loading by others. Inc. Inc. Total $ 33,696.00 State & Local Tax as Applicable Estimated Shipping date from receipt of order: 20 Weeks Price Validity: 45 days; 15% Cancellation Charge for Restocking. Wire -Transfer: Tradewinds Power Corp Division of Southeast Diesel Corp F/B/O PNC Bank Acct# 8025724597 ABA# 031207607 Mike Waldron PANINGPIO r POWER Pantropic Power, Inc. ONE SOURCE -ONE CALL- ONESOLUTIOV June 5, 2019 City of Okeechobee 55 Southeast 3111 Avenue Okeechobee, FL 34974 Robert Cosgrove - EPG Sales 8205 N.W. 58 St. Miami, Fl. 33166 P: 305.592.4944/ F: 305.477.1943 CSQ # 3061 / 7277 -01 REF: Caterpillar DG60-2 60kW Generator Package Quoted per Florida Sheriff's Association Contract # FSA18-VEL26.0 Specification # 71 Contract expires September 30, 2019 NON -SPECIFIED OPTIONAL MODEL 10% DISCOUNT 10% Discount off Cat List Price for all Generator Models and Options Part Number Qty DESCRIPTION LIST PRICE EPA I 1 EPA CERT FOR EMERGNCY STANDBY 0.00 60H240S 1 1 60HZ 1 PH 240/120V 0.00 STANDBY—1 1 STANDBY POWER 0.00 KW00060_1 1 60 Hz, 60 Kw 0.00 57LGE04_1 1 DG60-2 60hz (1 PHASE) 20981.00 LANENGC I 1 ENGLISH PANEL LANGUAGE 0.00 ULLIST 1 1 UL 2200 LISTED PACKAGE GEN SET 196.00 Miami Fort Lauderdale West Palm Beach Stuart Fort Myers 8205 NW 58 Street 2501 State Road 84 5460 Okeechobee Boulevard 272 N. Fidgler Avenue 2471 Rockfill Road Miami, FL 33166 Ft Lauderdale, FL 33312 West Palm Beach, FL 33417 Stuart, FL 3499A Fort Myers, FL 33915 305.592.4944 tel 954.797.7972 tel 561.640 08181e1 172 692 3442 tel 239 337.42221e1 305 477.1943 fax 954.791.7719 fax 561.640.7624 fax 772.692.9757 fax 239 ?37.4211 fax P.4"TBOP/C PQWEB Pantropic Power, Inc. ONE SOURCE —OAT CALL —ONE SOLUTION" NONCSA 1 1 NO CSA CERTIFICATION 0.00 LANENGC I 1 ENGLISH PANEL LANGUAGE 0.00 ESCNONE 1 1 STANDARD WARRANTY 0.00 MSEPGGN_I 1 GENERAL EPG 0.00 MSCEC77_1 1 PUBLIC OR CIVIL SERVICES 0.00 MWCODEF_I 1 STANDBY POWER 0.00 AH1 H_i 1 SPACE HEATER 1 H 355.00 OGNSEAR_I 1 LCB3114D SINGLE PHASE 3802.00 PMEXC13_1 1 PERMANENT MAGNET EXCITATION 993.00 GENT105_1 1 105C TEMP RISE OVER 40C AMB 0.00 SKID-1 1 SKID BASE 0.00 LPGV_I 1 LPG VAPOR 0.00 LPGSD01 1 1 GAS PRESSURE SENSOR 32.00 OPENWH 1 1 OPEN SET WHITE CONTROL BOX 0.00 EMCP42B I 1 EMCP4.213 CONTROL PANEL 0.00 Miami Fort Lauderdale West Palm Beech Stuart FartMyers B205 NW 58 Street 2501 State Road 84 546o Okeechobee Boulevard 272 N. flagler Avenue 2471 Rockfill Road Miami, FL 33166 Ft, Lauderdale. FL 33312 Writ Palm Beach, FL 33417 Stuart, FL 34994 Fort Myers, Fl. 33916 105 592.4244 tel 954.19� 7972 tel 551.640 0818 tel 772 692.3442 tel 239.D7 4222 tel 305477.1943 fax K4,791.7719fax 561.6a0.7894 fax 772.692.9757 fax 239.337.4211 fax PANTROPIC POWER Pantropic Power, Inc. ONE SOUR CE — ONE CALL — ONE SOLUTION:' NFPA_I 1 NFPA 110 BUNDLE 0.00 GFRO01_1 1 RELAY GROUND FAULT INDICATION 1267.00 STDBAT_l 1 STANDARD BATTERY 0.00 PBCI0NU_1 1 NFPA BATT CHARGER UL 10A 120VAC 733.00 WHH__I 1 JACKET WATER HEATER 312.00 ML1 1 1 OIL TEMP GAUGE AND SENDER 0.00 VFRCON_I 1 VOLT FREE CONTACTS GENSET RUN 71.00 WSS1_I 1 LOW COOLANT LEVEL SHUTDOWN 1 177.00 CWRESV_I 1 COOLANT RESERVIOR 81.00 STDVIB_I 1 VIBRATION ISOLATORS 0.00 NOTRQD_1 1 NO POWER TERMINAL STRIP 0.00 SINGLE_I 1 SINGLE CIRCUIT BREAKER 0.00 CB40OA_I 1 400A 100% RATED BREAKER 1277.00 NOSUSEB_I 1 NEUTRAL BAR ONLY 125 TO 400A 0.00 SHTAUXI_I 1 AUXILIARY CONTACTS 166.00 Miami Fart Lauderdale West Palm Beach Stuart Fort Myers W 56 Street 8205 N 2501 Stare. Read 84 54600ieechohae Boulevard 272 N. Flag(ar Avenue 2471 BocKfill Road Miami, FL 33166 Ft, Lauderdale, FL 33312 West Palm Beach, FL 33417 Stuart, FL 34994 Fort Myers, FL 33916 305.592.4944 tat 954.797.7972let 561.640.0810 tel 772.692 3142 tel 239.337.4222 tat 305.477.1943 fax 954.791.7719 fax 561.640.7694 fax 77H92.9757 fax 239.337.4211 fax AUTROP10 POWER Pantropic Power, Inc, ONE SOURCE— ONE CALL — ONE SOLUTION NOSUSE_I 1 NO SUSE FOR 1ST BREAKER 38.00 STDAIR I 1 STD AIR CLEANER — LIGHT DUTY 0.00 STDRAD_I 1 STANDARD RADIATOR 0.00 ANNRO01_S 1 OTY REMOTE ANNUNC 789.00 ANNMB01 S 1 ANNUNCIATOR BOX 108.00 TST0035 I 1 TEST — PKG GEN SET 1.0 PF 0.00 TRSGEN2_1 1 PGS TEST REPORT C� 1.0 PF 334.00 USD LIST TOTAL $ 31,182.00 NET ITEMS 530.00 FSA CONTRACT DISCOUNT - 10% OFF LIST ($ 3,118.20) A CATERPILLAR NON -SPECIFIED OPTIONS TOTAL $ 28,593.80 ACCESSORIES: Miami West Palm Beach Stuart Fart Myers 5460 Okeechahee Boulevard 172 N. Flagler Avenue 2471 Rocklili Read West Palm Baach, FL 33417 Stuart, FL 34994 Fort Myers, FL 33916 561.E40.OB18let 772.692.3442 tel 230337 4222 tel 561.640 7694 fax 771.692.9757 fax 239 337.4211 fax Fort Lauderdale 8205 NW 56 Street 2501 State Road 84 Miami, FL 33166 Ft. Lauderdale, FL 33312 3055924944 tel 95-1.797.7972 tel 305.477.19d3 fax 95, 791.7719 fax P/INT"Plo POWER Pantropic Power, Inc. ONE SOURCE— ONE CALL — ONE SOLUTION SUPPLIER Oty DESCRIPTION NET PRICE • Weather Resistant, Level 1 Sound Attenuated $30,201.00 Aluminum Enclosure: — Approximate Dimensions: I V L x 5'-6" W x 7' H (Estimated Weight: 2,400lbs) — Enclosure Exterior to be of .090",5052-H32 Aluminum, Formed, Panel Construction, Painted Finish (Standard Color White) — Air Intake: Intake Scoops with Fixed Louvers and Bird Screen — Air Discharge: Discharge Hood with Gravity Dampers and Bird Screen — 3" Sound Attenuating Fire Blanket in Walls, Doors and Ceilings. Insulation Retained with .032" Perforated Aluminum Liner. Enclosure is Designed AMPS 1 to Reduce Source SPL by 15 dB (A) @ 1M in a Free -Field Environment. — Four (4) Single, Access Doors with Padlocking Provisions, Panic Hardware and Corrosion Resistant Hardware. — Enclosure External Fasteners to be Stainless Steel. — Silencer Supports for Interior Mounted, Internally Insulated, 304SS Critical Grade Silencer. — Exhaust 304SS Discharge Elbow and 304SS Rain Cap. — Exhaust Flex Connectors, Exhaust Gaskets and Bolt Kits. — Rain Collar and Rain Shield at Exhaust Penetration in Roof. — Extend Oil and Coolant Drains to Exterior of Enclosure. — Cambered Roof Design to aid in Water Shedding. — Gas Supply and Return Bulks Head in Enclosure Miami Port Lauderdale West Palm Beach Stuart Fort Myers 8205 NW 58 Street Miami, FL 33166 2501 State Road 84 5d60 Olreechohee Boulevard 272 N. Flagler Avenue 2471 ReckRll Road 305.592.4944 Ft, Lauderdale, FL 333t2 West Palm Beach, FL 33417 Stuart, R 34994 Fort Myers. R 33916 tel 305 d77.1943 lax 954197.7977 tel 954.791.7719 tax 561.6400818 tel 561.640.7894 772.692.3442 tel 239 337.4222 tel lax 772.692.9757 fax 239.337.4211 fax P"IrROP/C POWER Pantropic Power, Inc. ONE SOURCE — ONE CALL — ONE SOLUTION' Wall (I" NPT, all connection to be done by others). — Enclosure Suitable for 180 MPH Wind Loading (PE Certificates are Available at an Additional Charge) — Enclosure to Bear the Insignia of the Florida Department of Business and Professional Regulation to Document Compliance with the 2017 Florida Building Code. Unitizine Structural Steel Base Frame: Included — Approximate Dimensions: 108" L x 66" W x 6"H — Cable Stub Up Opening Under Circuit Breaker — Generator Mounting Pads — 2 Lifting Points per Side (4 Total) for Lifting Generator Set, Enclosure and Base — Base coated with Two Part Epoxy Primer and painted Gloss Black Generator Enclosure Electrical Package: Included — Jacket Water Heaters to Junction Box. — Generator Strip Heaters to Junction Box. — Battery Charger to Junction Box and DC Output to Batteries. — All Electrical to be Run in EMT or Flexible Conduit to meet NFPA 70. • Automatic Transfer Switch — (shipped lose installed $1,729.00 by others Asco 1 One (1) Asco 300 Series, Automatic Transfer Switch, 400 amps, 1 phase, 3 wire, 2pole, 120/240vac, 60Hz, Nema 1 enclosure, Automatic Open Transition Transfer switch Miami FartLauderdale West Palm Beach Stuart Port Myers 6205 NW 56 Street 2501 State Road 64 5460 Okeechobee aeulevard 272 N. Flailler Avenue 2471 Rocklill Road Miami, FL 33166 Ft. Lauderdale, Fl 33312 West Palm Beach, R 33417 Stuart, FL 34994 Fart Myers, R 33916 305 592.4944 tat 954,797.7972 tel 581.640 0618 tel 772.692.3442 let 239.337.4222 tel 305.d77.1943 fax 954.791.7719 fax 561.640.7694 Fax 772.692.9757 fax 239.337.4211 fax AMFOPIO POWER Pantropie Power, Inc. ONE SOURCE— ONE CALL —ONE SOLUTION:' ACCESSORIES NET PRICE TOTAL $31,930.00 ACCESSORIES - COST PLUS 15% $4,789.50 B ACCESSORIES TOTAL $36,719.50 LABOR & SERVICES — NOW CATERPILLAR Part Number QTY DESCRIPTION NET PRICE LOADBANK 1 ON -SITE RESISTIVE LOADBANK 580.00 ADDITIONAL FREIGHT ADDITIONAL FREIGHT COSTS (to move generator set from packager to job -site) 4,500.00 C ACCESSORIES TOTAL $5,080.00 A+B+C CONTRACT QUOTE TOTAL $70,393.30 LESS ADDITIONAL DEALER DISCOUNT ($1,315.89) QUOTE GRAND TOTAL $69,077.41 SEE BELOW CLARIFICATIONS Miami 8205 NW 56 Street Fort Lauderdale 2501 State head 84 West Palm Beach 5460 Bkeeechobee Boulevard Stuart 212 N. Flayier Avenue Fort Myers Miami, FL 33166 Ft. Lauderdale, FL 33312 West Palm Beach, FL 33417 Stuart, FL 34994 2471 Bockfill Budd Fart Myers, FL 33916 305.592.4944 let 954 797 7972 rat 561.640.0818 iel 772.692,3442 let 239 337 4222 let 305.477.19d3 fax 954.791.7719 fax 561.640.7894 fax 772.692.9757 fax 239 337 4211 fax PANTROPIC POWER Pantropic Power, Inc. ONE SOURCE —ONE CALL — ONE SOLUTION" Note• At the present time the lead time for manufacturing a unit of this size is presently running at 24 - 26 weeks from the time of release. Exceptions / Clarifications to above proposal: 1. Generator concrete pad is to be supplied and installed by others. 2. Anchoring bolts, shims, cast in place anchors for securing of generator set to concrete pad are to be provided by others. 3. Note the Caterpillar DG60-2 has a 57-kilowatt rating running on LP gas as indicated on the attached specification sheet. 4. LP gas, LP storage tank, and any necessary piping is to be supplied by others. 5. A 400-amp transfer switch is being supplied as a 300-amp switch is not commonly manufactured. 6. Installation of the generator set is to be done by others. Pantropic Power, Inc. is a supplier of emergency power products where installation of the above equipment requires licensed electrical and mechanical contractors to perform this work. Pantropic Power, Inc, will advice as to how the equipment is to be installed through submittal drawings. 7. Electrical supply for enclosure and generator accessories to be provided by others. 8. Testing of the Caterpillar DG60-2 engine has already been performed at the factory and is labeled before shipment by Caterpillar that the generator set being provided meets the Federal required emissions level in place at the time of manufacturing. No, additional emission testing is included in this proposal. 9. Grounding and bonding of equipment is by the electrical contractor. 10. Wiring interface: all required control, alarm, and communication signal wiring to be site interfaced with remote equipment is by the electrical contractor. 11. Off-loading and placement of generator set, and accessories indicated above are to be provided by others. Generator set will arrive on -site on a flatbed truck where a crane and a rigging crew will be required to offload the unit and place the generator set into its final location Miami Fort Lauderdale West Palm Beach Stuart Fort Myers 8205 NW 56 Street 2501 State Road 84 5460 Okeechobee Boulevard 272 N. Flagler Avenue 2471 Ro6fill Road Miami, FL 33166 R. Lauderdale, FL 33312 West Palm Beach, FL 33417 Stuart. FL 34994 Fun Myers. FL 33916 305,592.4944 tel 954.797.7972lel 551.640 0818 tel 772,592.3442 tel 239.337.4222 lei 305.477,1943 fax 214.791.7719 tax 581,640.7894 fax 772.692.9757 fax 239.337 4211 fax PANTROPIC POWER Pantropic Power, Inc. ONE SOURCE — ONE CALL — ONE SOLUTION" Important: Quote does not include the following (unless otherwise specifically noted above in the General Scope of Supply): Fuel, Fuel Piping, Fuel Venting Fuel Equipment Installation Exhaust Equipment Installation Exhaust Pipe & Insulation Electrical Equip. Installation Cables, Wires and Conduits All Equipment Installation Engineering & Design Engineering Drawings Installation Permitting & Fees Foundation Concrete Pad Equipment Unloading Equipment Storing Equipment Rental Equipment Anchoring TERMS: 90% payment due 30 days from date of invoice; Balance payment due prior to start up or 180 days after invoice, whichever occurs. Sales tax has not been included in this quotation. CONDITIONS: Terms of this sale are subject to credit approval @ Pantropic Power. Cancellations will not be accepted except on terms that will indemnify Pantropic Power against any Ioss. Cancellation charges will apply to orders cancelled after Pantropic's receipt of written release for production from Customer. Prices are valid for 30 days from quote date. The conditions of this quotation become a part of any order resulting hereforth and any purchase order submitted in response to this quotation, modifying, altering, or adding to these conditions shall not be binding unless accepted by us in writing. There are no agreements, understandings, or stipulations relative to this quotation other than those expressed herein. Quotation is subject to Standard Pantropic Power Products, Inc. Standard Terms & Condition on reverse side. Thank you for allowing us the opportunity to propose the above -described equipment. PANTROPIC POWER, INC. Robert Cosgrove (305) 477-3329 Ext. 3110 (305)477-1943 Fax Miami Fart Lauderdale West Palm Beach Swan Fan Myers 9205 NW 58 Street 2501 State Road 84 9W Okeechobee Boulevard 272 N. Flagter Avenue 2471 Ra dill Road Miami, FL 33166 Ft Lauderdale, FL 33312 West Palm Beach, FL 33417 Stuart FL 34994 Fort Myers. FL 33916 305.592.4944 tel 954.797.7972let 561.840.0818let 772.692.3442 tel 239 337.4222 tel 305,477.1943 fax 954.791.7719 tax 561.840.7894 fax 772.692.9757 fax 239.337.4211 tax Model: 60 R C L KOHLER. Power Systems LPG/Natural Gas 09001 Standard Features The Kohler® Advantage • High Quality Power Kohler generators provide advanced voltage and frequency regulation along with ultra -low levels of harmonic distortion for excellent generator power quality to protect your valuable electronics. • Extraordinary Reliability Kohler is known for extraordinary reliability and performance and backs that up with a 5-year/2000-hour limited warranty. • Aluminum Sound Enclosure • Fast Response Kohler's Fast-ResponseO X excitation system delivers excellent voltage response and short-circuit capability using a rare-earth permanent magnet (PM) -excited alternator. • Quiet Operation Kohler home generators provide quiet, neighborhood - friendly performance. Generator Set Ratings • Kohler Co. provides one -source responsibility for the generating system and accessories. • The generator set and its components are prototype -tested, factory -built, and production -tested. • The generator set accepts rated load in one step. • A standard 5-year/2000-hour limited warranty covers all systems and components. • Quick -ship (QS) models with selected features are available. See your Kohler distributor for details. • RDC2 Controller o One digital controller manages both the generator set and transfer switch functions (with optional Model RXT ATS). o Designed for today's most sophisticated electronics. o Electronic speed control responds quickly to changing demand. o Digital voltage regulation protects your valuable electronics from harmonic distortion and unstable power quality. • Engine Features o Powerful and reliable GM 5.7 L liquid -cooled engine o Electronic engine management system. o Simple field conversion between natural gas and LP vapor fuels while maintaining emission certification. • Innovative Cooling System o Electronically controlled fan speeds minimize generator set sound signature. • Approved for stationary standby applications in locations served by a reliable utility source. • Certifications o The 60 Hz generator set engine is certified by the Environmental Protection Agency (EPA) to conform to the New Source Performance Standard (NSPS) for stationary spark -ignited emissions. o UL 2200/cUL listing is available (60 Hz only). o CSA certification is available (60 Hz only). o Accepted by the Massachusetts Board of Registration of Plumbers and Gas Fitters. Standby Ratings Natural Gas LPG Alternator Voltage Ph Hz kW/kVA Amps kW/kVA Amps 120/208 3 60 60/75 208 60/75 208 1271220 3 60 60/75 196 60/75 196 120/240 3 60 60/75 180 59/73 177 4P10X 277/480 3 60 60/75 90 60/75 90 220/380- 3 50 50/62 94 50/62 94 230/400 3 50 50/62 90 50162 90 240/416- 3 50 50/62 86 50/62 86 401OX 120/240 1 60 57/57 238 59159 246 50 Hz models are factory -connected as 230/400 volts. Field -adjustable to 220/380 or 240/416 volts by an authorized service technician. RATINGS: All three-phase units are rated at 0.8 power factor. Al single-phase units are rated at 1.0 power factor. Standby Ratings: Standby ratings apply to installations served by a reliable utility source. The standby rating is applicable to varying loads for the duration of a power outage. There is no overload capability for this rating. Ratings are In accordance with ISO-8528.1 and ISO-3046.1. Obtain technical information bulletin 1716-101 for ratings guidelines. complete ratings definitions, and site condition Berates. The generator set manufacturer reserves the right to change the design or specifications without notice and without any obligation or liability whatsoever. Availability is subject to change without notice. Contact your local Kohler generator distributor for availability. G4-233 (60RCL) 10117c Alternator Specifications Specifications Alternator Manufacturer Kohler Type 4-Pole, Rotating Field Exciter type Brushless, Rare -Earth Permanent Magnet Leads: quantity, type 4P10X 12, Reconnectabie 4Q10X 4, 110-120/220-240 Voltage regulator Solid State, Volts/Hz Insulation: NEMA MG1 Material Class H Temperature rise 130-C, Standby Bearing: quantity, type 1, Sealed Coupling Flexible Disc Amortisseur windings Full Voltage regulation, no-load to full -load ±1.09G RMS Unbalanced load capability 100% of Rated Standby Current One-step load acceptance 100% of Rating Peak motor starting kVA: (35% dip for voltages below) 480 V, 400 V 4P1OX (12 lead) 275 (60 Hz), 220 (50 Hz) 240 V, 220 V 4Q1 OX (4 lead) 144 (60 Hz), 132 (50 Hz) Engine • The unique Fast -Response) X excitation system delivers excellent voltage response and short-circuit capability using a rare-earth, permanent magnet (PM) -excited alternator. • Brushless, rotating -field alternator. • NEMA MG1, IEEE, and ANSI standards compliance for temperature rise and motor starting. • Sustained short-circuit current of up to 300% of the rated current for up to 10 seconds. • Sustained short-circuit current enabling downstream circuit breakers to trip without collapsing the alternator field. • Self -ventilated and dripproof construction. • Windings are vacuum -impregnated with epoxy varnish for dependability and long life. • Superior voltage waveform from a two-thirds pitch stator and skewed rotor. • Total harmonic distortion (THD) from no load to full load with a linear load is less than 3.5%. Application Data Engine Specifications 60 Hz 50 Hz Manufacturer General Motors Engine: model, type Industrial Powertrain Vortec 5.7 L, 4-Cycle Natural Aspiration Cylinder arrangement V-8 Rated rpm 1800 1500 Displacement, L (cu. in.) 5.7(350) Bore and stroke, mm (in.) 101.6 x 88.4 (4.00 x 3.48) Compression ratio 9.1:1 Piston speed, m/min. (ft./min.) 318 (1044) 265 (870) Max, power at rated rpm, kW (HP) 78,3 (105) 65.6 (88) Cylinder head material Cast Iron Piston type and material High Silicon Aluminum Crankshaft material Nodular Iron Valve (exhaust) material Forged Steel Governor type Electronic Frequency regulation, no-load to full -load Isochronous Frequency regulation, steady state ---1.0% Frequency Fixed Air cleaner type Dry Engine Electrical Engine Electrical System Ignition system Electronic Battery charging alternator: Ground (negative/positive) Negative Volts (DC) 12 Ampere rating 70 Starter motor rated voltage (DC) 12 Battery, recommended cold cranking amps (CCA): Qty., rating for -18'C (0'F) One, 630 Battery voltage (DC) 12 Battery group size 24 Exhaust Exhaust System 60 Hz 50 Hz Exhaust manifold type Dry Exhaust flow at rated kW, m3/min. (cfm) 16.4 (580) 13.6 (480) Exhaust temperature at rated kW, dry exhaust, 'C ('F) 649 (1200) Maximum allowable back pressure, kPa (in. Hg) 10.2 (3.0) Exhaust outlet size at engine hookup, mm (in.) 76 (3.0) OD Fuel Fuel System Fuel type LP Gas or Natural Gas Fuel supply line inlet 1 in. NPT Natural gas fuel supply pressure, kPa (in. H2O) 1.74-2.74 (7-11) LPG vapor withdrawal fuel supply pressure, kPa (in. H2O) 1.24-2.74 (5-11) Fuel Composition Limits * Nat. Gas LP Gas Methane, % by volume 90 min. — Ethane, % by volume 4.0 max. — Propane, % by volume 1.0 max. 85 min. Propene, % by volume 0.1 max. 5.0 max. C4 and higher, % by volume 0.3 max. 2.5 max. Sulfur, ppm mass 25 max. Lower heating value, MJ/m3 (Btu/ft ), min. 33,2 (890) 84.2 (2260) * Fuels with other compositions may be acceptable. If your fuel is outside the listed specifications, contact your local distributor for further analysis and advice. Lubrication Lubricating System Type Full Pressure Oil pan capacity, L (qt.) 4.7 (5.0) Oil pan capacity with filter, L (qt.) 6.2 (6.5) Oil filler: quantity, type 1, Cartridge G4-233 (60RCL) 10117C Application Data Cooling Radiator System 60 Hz 50 Hz Ambient temperature, 'C (°F) 45 (113) Engine jacket water capacity, L (gat.) 6.8 (1.8) Radiator system capacity, including engine, L (gal.) 20.8 (5.5) Engine jacket water flow, Lpm (gpm) 117.3 (31) 98.4 (26) Heat rejected to cooling water at rated kW, dry exhaust, kW (Btu/min.) 60.3 (3430) 45.7 (2600) Water pump type Centrifugal Fan diameter, mm (in.) qty. 3 @ 406 (16) Fan power requirements (powered by engine battery charging alternator) 12VDC, 18 amps each Max. restriction of cooling air, intake and discharge side of radiator, kPa (in. H2O) 0.125 (0.5) Operation Requirements Air Requirements 60 Hz 50 Hz Radiator -cooled cooling air, m3/min. (scfm)t 51 (1800) 51 (1800) Combustion air, m3/min. (cfm) 5.2(185) 4.4(155) Air over engine, m3/min. (cfm) 25 (900) 25 (900) t Air density = 1.20 kg/m3 (0.075 Ibm/ft3) Fuel Consumption= Natural Gas, m3/hr. (cfh) at % load 60 Hz 50 Hz 100% 22.4 (790) 18.1 (640) 751. 19.4 (685) 15.6 (550) 50% 14.7 (520) 11.8 (415) 25% 9.9 (350) 7.8 (275) LP Gas, m3/hr. (cfh) at % load 60 Hz 50 Hz 100% 9.3 (330) 7.9 (280) 75% 7.1 (250) 6.2 (220) 50% 5.4 (190) 4.7 (165) 25 % 3.8 (135) 3.1 (110) Nominal Fuel Rating: Natural gas, 37 MJ/m3 (1000 Btu/ft3) LP Vapor, 93 MJ/m3 (2500 Btu/ft3) LP vapor conversion factors: 8.58 ft.3 = 1 lb. 0.535 m3 = 1 kg. 36.39 ft.3 = 1 gal. Sound Enclosure Features • Sound -attenuating enclosure uses acoustic insulation that meets UL 94 HF1 flammability classification and repels moisture absorption. • Internally mounted critical silencer. • Skid -mounted, aluminum construction with two removable access panels. • Scratch- and corrosion -resistant Kohlerz, cashmere powder -baked finish. Sound Data Model 60RCL 8 point logarithmic average sound levels are 60 dB(A) during weekly engine exercise and 61 dB(A) during full -speed generator diagnostics and normal operation. The lowest point sound levels are 58 dB(A) and 59 dB(A) respectively as compared to competitor ratings.* All sound levels are measured at 7 meters with no load. Lowest of 8 points measured around the generator. Sound levels at other points around generator may be higher depending on installation parameters. RDC2 Controller V ap: 2e0'! Freq. 6,3 ITV The RDC2 controller provides integrated control for the generator set, KohierG Model RXT transfer switch, programmable interface module (PIM), and load shed kit. The RDC2 controller's 2-line LCD screen displays status messages and system settings that are clear and easy to read, even in direct sunlight or low light. RDC2 Controller Features • Membrane keypad: o OFF, AUTO, and RUN pushbuttons o Select and arrow buttons for access to system configuration and adjustment menus • LED indicators for OFF, AUTO, and RUN modes • LED indicators for utility power and generator set source availability and ATS position (Model RXT transfer switch required) • LCD screen: o Two lines x 16 characters per line o Backlit display with adjustable contrast for excellent visibility in all lighting conditions • Scrolling system status display o Generator set status o Voltage and frequency o Engine temperature o Oil pressure o Battery voltage o Engine runtime hours • Date and time displays • Smart engine cooldown senses engine temperature • Digital isochronous governor to maintain steady-state speed at all loads • Digital voltage regulation: ± 1.0% RMS no-load to full -load • Automatic start with programmed cranking cycle • Programmable exerciser can be set to start automatically on any any future day and time, and to run every week or every two weeks • Exercise modes o Unloaded exercise with complete system diagnostics o Unloaded full -speed exercise o Loaded full -speed exercise (Model RXT ATS required) • Front -access mini USB connector for SiteTech '" connection • Integral Ethernet connector for KohlerD OnCueO Plus • Built-in 2.5 amp battery charger • Remote two -wire start/stop capability for optional connection of a Model RDT transfer switch See additional controller features on the next page. G4.223 (60RCL) 10117C KOHLER CO., Kohler, Wisconsin 53044 USA Phone 920-457.4441, Fax 920-459-1646 For the nearest sales and service outlet in the US and Canada, phone 1-800-544-2444 KOHLERPower.com Additional RDC2 Controller Features • Diagnostic messages o Displays diagnostic messages for the engine, generator, Model RXT transfer switch, programmable interface module (PIM), and load shed kit o Over 70 diagnostic messages can be displayed • Maintenance reminders • System settings c System voltage, frequency, and phase o Voltage adjustment o Measurement system, English or metric • ATS status (Model RXT ATS required) o Source availability a ATS position (normal/utility or emergency/generator) o Source voltage and frequency • ATS control (Model RXT ATS required) o Source voltage and frequency settings o Engine start time delay o Transfer time delays o Fixed pickup and dropout settings o Voltage calibration • Programmable Interface Module (PIM) status displays o Input status (active/inactive) o Output status (active/inactive) • Load control menus o Load status o Test function Generator Set Standard Features • Aluminum sound enclosure with enclosed silencer • Battery rack and cables • Electronic, isochronous governor • Flexible fuel line • Gas fuel system (includes fuel mixer, electronic secondary gas regulator, two gas solenoid valves, and flexible fuel line between the engine and the skid -mounted fuel system components) of Integral vibration isolation of Line circuit breaker • Oil drain extension • OnCuee Plus Generator Management System for remote monitoring (see specification sheet G6-140) • Operation and installation literature • RDC2 controller with built-in battery charger • Standard 5-year/2000-hour limited warranty Available Options Approvals and Listings ❑ UL 2200 Listing (60 Hz only) ❑ CSA Approval (60 Hz only) Electrical System ❑ Battery ❑ Battery Heater Kohler Power Systems Asia Pacific Headquarters 7 Jurong Pier Road Singapore 619159 Phone (65) 6264-6422, Fax (65) 6264-6455 Available Options (continued) Starting Aids § ❑ Block Heater, 120 V ❑ Block Heater, 240 V § Recommended for ambient temperatures below 0°C (32°F) Controller Accessories ❑ Programmable Interface Module (PIM) (provides 2 digital inputs and 6 relay outputs) Automatic Transfer Switches and Accessories !❑ Model RXT Automatic Transfer Switch ❑ Model RXT Automatic Transfer Switch with combined interface/ load management board ❑ Model RDT Automatic Transfer Switch ❑ Load shed kit for RDT or RXT ❑ Power relay modules (use up to 4 relay modules for each load management device) ❑ Other Kohler % ATS Miscellaneous ❑ Rated Power Factor Testing Literature ❑ General Maintenance Literature Kit ❑ Overhaul Literature Kit ❑ Production Literature Kit Warranty ❑ Optional Extended 5-Year,(2000 Hour Comprehensive Limited Warranty Other Options Dimensions and Weights Overall Size, L x W x H, mm (in.): 2280 x 836 x 1182 (89.8 x 32.9 x 46.5) Shipping Weight, wet, kg (lb.): 890 (1960) Weight includes generator set with engine fluids and 4Q1 OX alternator, sound enclosure, and silencer. H — I �— W L —►I NOTE: This drawing is provided for reference only and should not be used for planning installation. Contact your local distributor for more detailed information. DISTRIBUTED BY: •0 2013, 2014, 2017 by Kohier Co. All rights reserved. G4-233 (60RCL) 10/17c Ci C.4) s� DIVISION OF STATE FIRE MARSHAL LIST OF APPROVED SPARKLERS FEBRUARY 1, 2017 TO JANUARY 31, 2018 The Department of Financial Services, Division of State Fire Marshal, pursuant to Section 791.013(1), Florida Statutes, hereby approves the following sparklers as having met the requirements of Chapter 791, Florida Statutes. The listed sparklers are approved for sale between February 1, 2017 and January 31, 2018. The products are listed by ITEM (the name of the product) including any major words or numbers on the product; BRAND (means the name or logo of the manufacturer); DESCRIPTION (a specific physical description of the product, size should be accurate to within one (1) inch) . ALL ASSORTMENT PACKAGES OR CONTAINERS MUST CONTAIN APPROVED SPARKLERS FROM THIS LIST. Page 1 of 71 061PAgencio fern IKG . W+bud-ed a� 791.05 Seizure of illegal fireworks. —Each sheriff, or his or her appointee, or any other police officer, M shall seize, take, remove or cause to be removed at the expense of the owner, all stocks of fireworks or combustibles offered or exposed for sale, stored, or held in violation of this chapter. 73 to J I8If9Agla da `1Ji4yi.hLdf& 6�L Under Florida law, only sparklers, approved by the Florida Division of State Fire Marshal, are legal for consumer usage. It is illegal to use exploding and/or flyingfireworks in Florida, which include: shells and mortars, multiple tube devices, Roman candles, rockets and firecrackers. w Lr ... L•.�.� b. WNW v v N C I I N o e °- F z � s o 0 W Q, j pA 0 0 o. z O CD 71 Ira$ I I � z X � tl3 S & R 8 B 8& R R c�O 00" S 8Et 0 I¢f� Taylor Creek Centennial Park h NP #t � t6i �tj ��ii411 p - O � S? g- N n o A f— — City of Okeechobee Florida fie Evf d { Landscape Plan a 3 0- CITY OF OKEECHOBEE 55 SE THIRD AVENUE OKEECHOBEE, FL 34974 Phone: (863)763-3372 .www.cityofokeechobee.com June 18, 2019 Added Agenda Item Okeechobee City Council J11T Mayor Dowling R. Watford, Jr. Wes Abney Monica Clark Bob Jarriel Bobby Keefe AY1 t MEMORANDUM�� k TO: Mayor Watford and City Council FROM: Marcos Montes De Oca, P.E., ity Administrator Re: June 18, 2019 Additional Agenda Item SRO for Okeechobee Christian Academy DATE: June 17, 2019 Please add the following item to the June 18, 2019 City Council Regular Meeting: IX. NEW BUSINESS J. Consider a motion to implement an additional School Resource Officer to be assigned to Okeechobee Christian Academy — Chief Peterson Vf'% tvachoba GRAeE,-CHRISTIAN ACADEMY SRO COSTS Annual Recurring Costs Salary Step 1 $39,683.00 FICA $3,035.75 Work Comp $1,757.96 Retirement $5,150.85 Health Ins $9,567.48 Life Ins $477.00 LTD Ins $174.60 Overtime $5,450.96 OT FICA $417.00 OT Retirement $707.53 Education $900.00 Travel Per Diem $600.00 Uniforms $600.00 Cell PX $600.00 Email/Software $45.00 Fuel $2,730.00 Vehicle Maintenance $250.00 $72,147.13 Start -Up Cost Firearm $550.00 New Hire $99.00 Uniforms $1,000.00 Vest $600.00 Education $1,200.00 $3,449.00 Total $75,596.13 - Lane Gamiotea From: Robin Brock Sent: Tuesday, June 18, 2019 12:33 PM To: Bobbie Jenkins; Lalo Rodriguez; Cathy Womble; Herb Smith; Robert Peterson; Council Member Abney; Council Member Clark; Council Member Jarriel; Council Member Keefe; David Allen; India Riedel; Jackie Dunham; Jeff Newell; Jennifer Tewksbury; John Cook; Katie Muldoon; Kay Matchett; Ken Keller; Kevin Kenny; Kim Barnes; Lane Gamiotea; Libby Pigman; Lynda Powers; Donald Hagan; Marcos Montes De Oca; Marvin Roberts, - Mayor Dowling R. Watford, Jr.; Melissa Henry; Patty Burnette; Paulette Wise; Sandy Perry; Sue Christopher; Terisa Garcia Subject: Added Agenda Item Attachments: Agenda 06 18 19 additional item.pdf Attached is an additional item that will be added to the agenda for the City Council meeting tonight. Please let me know if you have any questions. Thank you, Robin M4`,�• f ri,"� Robin Brock Executive Assistant City of Okeechobee 55 SE 3rd Avenue Okeechobee, FL 34974 (863)763-3372 (863)763-9812 (direct) FAX: (863)763-1686 Email: rbrock(a--)citVofokeecho bee. com Website: http://www.citVofokeechobee.com NOTICE: Due to Florida's broad public record laws, this email may be subject to public disclosure. Zak, KEEcHoBEE Vol. i 10 No. 74 Friday, June 21, 2019 500 pl Tensions run high at city meetin1 g By Cathy Womble Lake Okeechobee News Tension ran high Tuesday night after Coun- cilman Bobby Keefe made a motion not to renew the contract of City Attorney John Cook when it expires in September. During the regular city council meeting on June 18, the agenda called for a discussion of current and future needs for legal services. It was during this discussion that Councilman Keefe made his motion not to renew Mr. Cook's contract and to publish an RFQ (Request for Qualifica- tions). The motion was seconded by Council- woman Monica Clark. Mayor Dowling Watford said he would nev- er support such a motion, and he did not think they would find it as easy as they thought to find someone to replace Attorney Cook. Cninrill'grnman rb irl; gnirl her main con- cern was making sure the city had someone at every meeting, and she felt they might need to split the services. "Maybe it's beyond a single person," she said. "Maybe we should use him in some capacities and someone else in others." Councilman Wes Abney said, "I don't think we need to terminate his contract. I believe he does a good job, but we need more represen- tation." Councilman Bob Jarriel was absent from the meeting. Attorney Cook said he believes he has attended 90 percent of the meetings in the 31 years he has been the attorney for the city. Retired Mayor James Kirk said, "Sometimes we look for a problem where there is no . ZZan VTTV — Pncro 151 e ID - Machine Pitch All Stars head to state By Richard Marion Lake Okeechobee News I A T? PI ACTT) —. It tnnk fnir davc frn it IS i www.iocKllVe.corI CITY review of the 2018 fiscal year audited finanN, cials, and the pension funds were found to be more than adequately funded. The city is Continued. From Page 1 financially secure. • The council approved a new SRO at problem. That man has done more for the OCA, funded by OCA but supervised by the city than you can imagine." He went on to SRO program. This will be a city police of - caution the council that they could not af- ficer. ford a big law firm. "If he needs a little help, get him some. He's being paid a fraction of what he's worth," he said. "I'm not real proud of what transpired here tonight." . When they voted, Councilman Bobby Keefe was the only member to vote to ap- prove the motion. Councilwoman Clark made a new mo- tion to come up with a job description with- in the next 60 days that encompasses all the duties for attorney services the city wants. This job description would be used when it is time to negotiate Attorney Cook's new contract in September. Councilman Keefe seconded that motion. Mayor Watford voted no on this motion, and everyone else voted yes. In other business: • Fire Lt. Glenn Hodges was presented carriAra award and Mill a 40 Car evai5v a bonus. • Police Officer Jack Boon was presented a certificate of appreciation for his years of service on the Police Officers' Pension Fund Board of Trustees — Jan. 30, 2014 - May 31, 2019. • Police Officer Jack Boon was presented a Certificate of Retirement. • Police Officer Ramon Liberato w sworn in. • bie A. Goode, CPA, presented a w:- x � r r,t=F as • The use of freworks was a concern mentioned by Councilwoman Clark. She said in her neighborhood people are already setting off fireworks, and people don't seem to realize it is a big problem for some of their neighbors. Autistic children are often terrified of the loud noises, and many pets have to be medicated on those holidays, This is expensive for the pet owners. In re- cent years, people don't just set them off foi a couple hours on the Fourth of July or or New Year's Eve. They want to use them fa days before and days after; and they want tc use them until 2 or 3 a.m. "For one thing, it's illegal," she said. In th, State of Florida, only sparklers are legal fc consumer use. You cannot use shells, mo rarer miatin►e tnhe devices. Roman candle: rockets or firecrackers. All of those thins are illegal. If your neighbor calls the polio they can take all of your fireworks. Most pec ple aren't going to call the police and con plain on the Fourth of July if you are settir them off during reasonable hours. It's st not legal, but they probably won't complai But, if you are setting them off for days at days, they will probably complain, and yo fireworks will be confiscated.