PopularPopular ReportReport A Financial Summary for its Citizens Fiscal Year Ended September 30, 2007
Highlands County Florida
The quality of life in Highlands County is second to none. Small town charm and rural character make its communities a wonderful place in which to live, work and raise a family.
The City of Avon Park, or “The City of Champions”, is known for its pride and accomplishments in its schools, youth and sports activities. The Town of Lake Placid is known as the “Caladium Capital of the World”, named for the popular landscape plant grown for its beautiful foliage. Sebring is home to Highlands Hammock State Park, one of the oldest and most scenic in the Florida park system. The entire county is known for its freshwater lakes with some of the best fishing anywhere.
Highlands County continues to experience considerable growth. As a result, we are faced with the challenge of maintaining the quality environment that our citizens have grown to enjoy.
We in Highlands County look forward to a bright and prosperous future and working with our citizens to make Highlands County a place we can all be proud to call home.
Table of Contents A Message from L.E. “Luke” Brooker ...... 2 Responsibilities of the Clerk’s Office ...... 3 Accomplishments at a Glance ...... 4 About this Report ...... 5 Certificate of Achievement...... 6 Highlands County Government ...... 7 Fiscal Responsibility ...... 7 Summary Financial Information ...... 8 Governmental Revenues & Expenditures ...... 9 Clerk of the Circuit Court ...... 10 Other Constitutional Officers ...... 14 Board of County Commissioners ...... 15 County Departments ...... 17 Proprietary Operations ...... 20 Capital Asset Activity ...... 23 County Accomplishments & Projects ...... 24 Investment Policy ...... 25 Other Financial Data ...... 26 How to Contact Highlands County Government ...... 29
1
A Message from L. E. “Luke” Brooker
Highlands County Clerk of Circuit Court, Clerk of the County Court, County Auditor, County Recorder and Clerk to the Board of County Commissioners To the Citizens of Highlands County
We are pleased to present Highlands County’s second Popular Annual Financial Report (PAFR) for the fiscal year ended September 30, 2007. This report has been prepared by the Business Services Division of the Clerk of Courts in an effort to improve communication between the government of Highlands County and you, the citizens whom we serve. The Popular Annual Financial Report is designed for the non-financial reader who desires an overview or summary of the County government and its financial condition. Unlike the Comprehensive Annual Financial Report (CAFR), this Popular Report is unaudited and is prepared for general information purposes. We were pleased to receive the Award for Outstanding Achievement in Popular Annual Financial Reporting in our first year of publication last fiscal year.
The Popular Report is presented in a condensed and summarized form and is not a substitute for the more detailed (CAFR). The County’s audited financial statements, which are presented in accordance with Generally Accepted Accounting Principles (GAAP), are contained in the CAFR for Fiscal Year 2006- 2007. For the 23rd consecutive year, our CAFR has received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA). The CAFR and PAFR are available on the Clerk of Courts website at http://www.hcclerk.org/FinancialStatements.aspx.
Requests for additional information may be addressed to the Clerk of Courts, 590 South Commerce Avenue, Sebring, Florida, 33870-3701.
Sincerely.
L.E. “Luke” Brooker
“You have the right to expect and receive courteous and efficient service in the Offices of the Clerk of the Circuit and County Court.”
2 Clerk of the Circuit Court A Public Trustee Established by the Florida Constitution of 1838
Provisions of the Florida Constitution established the Clerk of the Circuit Court as an elected public trustee and set in place at the county level a system of “checks and balances” which has been proven to serve the public well.
The role as Public Trustee is evidenced as follows:
County Government ¾ Accountant, auditor and recorder for the Board of County Commissioners ¾ Collector and distributor of statutory assessments ¾ Guardian of public funds and public property ¾ Guardian and recorder of “Official Records”
Courts ¾ Ensures that the court’s orders, judgments or directives are carried out within the parameters allowed by law ¾ Maintains the court’s records ¾ Collects and disburses the court fines, fees and assessments ¾ Collects and disburses court ordered child support and alimony payments
State Government ¾ Collects and disburses documentary stamps and intangible taxes for the Department of Revenue ¾ Collects and disburses numerous fees and assessments for the benefit of State Trust Funds ¾ Provides informational, financial and statistical data to the State Legislature, Supreme Court, Florida Department of Law Enforcement, Auditor General, Department of Health and Rehabilitative Services, and other State agencies
Citizens’ Protection ¾ As custodian of County Funds, the Clerk ensures that the taxpayer’s money is managed according to law ¾ Provides internal audits of county government ¾ Provides access to public records ¾ Audits reports of guardians in guardianship cases ¾ Provides assistance to citizens in accessing the courts ¾ Processes and maintains court documents to ensure that litigant’s court cases are handled in a timely manner
Accountability as a Public Trustee The office of the Clerk is a complex organization that performs a wide range of record keeping, information management and financial management in the judicial system and county government. The Clerk’s office performs 926 different constitutional and statutory functions or duties.
With the magnitude of the impact that the Clerk’s duties have on the peoples’ rights and property, it is essential that the Clerk be accountable for his/her actions. Thus, the constitution and statutes decree that:
¾ The Clerk be governed by statutory authority in carrying out the duties and functions of the office ¾ As auditor and custodian of all county funds, the Clerk is subject to State Auditor General rules and regulations ¾ The Clerk is subject to annual audits by an independent audit firm.
Accountability is further derived by the Clerk’s duties and actions being constantly subjected to public evaluation and scrutiny through the election process every four (4) years.
3
L.E. “Luke” Brooker Clerk of Courts Fiscal Year 2006-2007 Accomplishments at a Glance
¾ Implemented new Information Technology Help Desk and Work Order system “TrackIT”.
¾ Reengineered entire Payables digital imaging process from a hosted system to an in- house process to work in conjunction with new FinancePLUS application suite.
¾ Installed an e-mail archiving application “ViewWise” on a Windows server with Gigabit connectivity to the network.
¾ Acquired Board of County Commissioners approval and funding for CountyNet Blade Server, Storage Area Network (SAN), Microsoft Active Directory and Exchange migrations.
¾ Upgraded Clerk of Courts, Sheriff’s Office, Tax Collector, Property Appraiser and Supervisor of Elections Sungard Pentamation Financial applications suite to PLUS series windows based 4.1 version.
¾ Implemented new Clerk of Courts web site and hosting vendor with full content management system and connectivity to internally hosted official records and court systems database search engines.
¾ Implemented Traffic Collection Agency Payment System.
¾ Reorganized Technology Department and changed department name from Automated Services to Information Technology.
¾ Implemented remote\mobile access to the CountyNet network for key Clerk of Courts personnel for network support and network access during emergencies/activations, and for general access while away from the office, using laptops with Sprint air cards and Virtual Private Network (VPN) connectivity.
¾ Upgraded Board of County Commissioners Sungard Pentamation Financial, Fixed Assets and Human Resources applications to PLUS series windows based 4.1 version.
¾ Implemented new Work Order system from Sungard Pentamation for the Board of County Commissioners Road and Bridge Shop.
¾ Installed a new DSL circuit with a Virtual Private Network (VPN) at the Animal Control Office, placing it onto the CountyNet network, which in turn provides network, file, and email access to all animal control employees.
¾ Implemented remote/mobile access to the CountyNet network for all Building Inspectors and Code Enforcement Officers using laptops with Sprint air card and Virtual Private Network (VPN) connectivity.
¾ Implemented a 100Mb fiber connection to the new Public Defender office.
4
About this Report
This report provides an overview of the operations of Highlands County’s constitutional offices:
Board of County Commissioners • Clerk of the Circuit Court • Property Appraiser Sheriff • Supervisor of Elections • Tax Collector
The financial information presented in this report has been summarized from Highlands County’s Comprehensive Annual Financial Report (CAFR) and includes a condensed statement of net assets and statement of activities with previous year comparative data. The CAFR outlines the County’s financial position and operating activities for the year in great detail and in conformity with generally accepted accounting principles. Because the information contained in the PAFR is summarized and does not include the discretely presented component unit (Industrial Development Authority), this report is not prepared in accordance with generally accepted accounting principles.
5 The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Highlands County Clerk of Courts, Florida for its Popular Annual Financial Report for the fiscal year ended September 30, 2006. The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government popular reports.
In order to receive an Award for Outstanding Achievement in Popular Annual Financial Reporting, a government unit must publish a Popular Annual Financial Report, whose contents conform to program standards of creativity, presentation, understandability and reader appeal.
An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year only. We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitting it to GFOA.
6 Highlands County Government
Highlands County Government, established on April 23, 1921, is a non-charter county operating under the constitution and laws of the State of Florida. The Board of County Commissioners was established as the governing body of the County, which is made up of five members elected by county residents. The commissioners’ offices are located in the County Government Center where public meetings are held.
In addition to the five county commissioners, voters elect five constitutional officers: Clerk of the Circuit Court and Comptroller, Property Appraiser, Sheriff, Supervisor of Elections and the Tax Collector.
Covering 1,029 square miles, Highlands County has three incorporated cities: Avon Park, Sebring and Lake Placid. Each is governed by city councils elected by residents of their respective city. Fiscal Responsibility
The Clerk of the Circuit Court and the Board of County Commissioners share in the fiscal responsibility for Highlands County. The Clerk of the Circuit Court and the Commissioners are separately elected and vested with separate powers, according to Florida law. This separation of power provides checks and balances within the county government to help safeguard the assets of the county.
The Board of County Commissioners is the legislative body for the County, and, as such, budgets and provides the funding used by the County departments and the separate Constitutional officers with the exception of fees collected by the Clerk of Courts, Tax Collector and the Property Appraiser. Under the direction of the Clerk of Courts, the Clerk’s Business Services Division maintains the accounting system for the Board of County Commissioners’ operations.
7 Summary Financial Information
CONDENSED STATEMENT OF NET ASSETS September 30, 2007
Governmental Activities Business-Type Activities Total Assets 2007 2006 2007 2006 2007 2006 Cash and investments $ 80,902,567 $ 72,237,424 $ 10,629,557 $ 10,154,609 $ 91,532,124 $ 82,392,033 Receivables, net 5,228,564 5,415,043 1,037,696 701,640 6,266,260 6,116,683 Capital assets, net 160,526,989 151,737,042 13,959,573 13,284,987 174,486,562 165,022,029 Other assets 507,767 287,627 205,477 218,760 713,244 506,387 Total assets 247,165,887 229,677,136 25,832,303 24,359,996 272,998,190 254,037,132
Liabilities Payables and accrued liabilities 10,294,640 11,002,756 1,132,076 733,976 11,426,716 11,736,732 Bonds, notes and loans 28,454,354 29,457,167 8,597,357 7,988,881 37,051,711 37,446,048 Total liabilities 38,748,994 40,459,923 9,729,433 8,722,857 48,478,427 49,182,780
Net assets $ 208,416,893 $ 189,217,213 $ 16,102,870 $ 15,637,139 $ 224,519,763 $ 204,854,352
CONDENSED STATEMENT OF ACTIVITIES For the Fiscal Year Ended September 30, 2007
Governmental Activities Business-Type Activities Total Expenses 2007 2006 2007 2006 2007 2006 General government $ 19,309,283 $ 17,311,569 $ - $ - $ 19,309,283 $ 17,311,569 Public safety 37,587,087 32,707,118 - - 37,587,087 32,707,118 Physical environment 1,445,740 1,475,436 - - 1,445,740 1,475,436 Transportation 15,067,226 11,336,681 - - 15,067,226 11,336,681 Economic environment 7,526,683 3,286,915 - - 7,526,683 3,286,915 Human services 2,696,525 2,267,454 - - 2,696,525 2,267,454 Culture and recreation 3,290,438 3,119,978 - - 3,290,438 3,119,978 Court related 4,519,434 4,428,799 - - 4,519,434 4,428,799 Interest on long-term debt 633,515 1,072,180 - - 633,515 1,072,180 Other 4,435 3,715 - - 4,435 3,715 Solid waste - - 9,292,480 9,033,198 9,292,480 9,033,198 Wat er and sewer - - 797,427 707,697 797,427 707,697 Highway Park Utility - - 192,073 166,666 192,073 166,666 Energy Recovery - - 27,833 - 27,833 - Total expenses 92,080,366 77,009,845 10,309,813 9,907,561 102,390,179 86,917,406
Revenues Program revenues 29,592,886 22,912,589 11,411,045 11,198,740 41,003,931 34,111,329 General revenues 80,437,160 67,787,159 614,499 498,230 81,051,659 68,285,389 Total revenues 110,030,046 90,699,748 12,025,544 11,696,970 122,055,590 102,396,718 Transfers in (out) 1,250,000 1,000,000 -1,250,000 -1,000,000 0 0 Change in net assets 19,199,680 14,689,903 465,731 789,409 19,665,411 15,479,312
Beginning net assets 189,217,213 174,527,310 15,637,139 14,847,730 204,854,352 189,375,040 Ending net assets $ 208,416,893 $ 189,217,213 $ 16,102,870 $ 15,637,139 $ 224,519,763 $ 204,854,352
8 General Governmental Funds
Governmental funds are used to account for tax supported activities. The classification of certain financial transactions are recorded per fund accounting requirements. The primary differences between the government-wide statement of revenues and expenses on the preceding pages and the governmental fund statistics on this page are noted beside the charts below. Revenues
FY 2007 FY 2006 FY 2005 FY 2004 FY 2003 FY 2002 FY 2001 FY 2000 FY 1999 FY 1998 Taxes 59.1% 58.2% 55.6% 57.9% 58.8% 57.3% 55.5% 58.3% 59.0% 59.4% Licenses and permits 1.6% 2.0% 2.3% 1.9% 1.4% 1.2% 1.0% 1.1% 1.2% 1.2% Intergovernmental 18.7% 14.8% 21.8% 21.4% 20.4% 24.3% 25.0% 21.8% 23.6% 20.9% Charges for Services 9.5% 15.4% 11.9% 10.3% 11.0% 9.9% 8.9% 9.2% 7.6% 8.9% Fines and forfeitures 1.0% 1.0% 0.8% 0.7% 0.9% 1.0% 1.2% 1.1% 1.0% 0.9% Assessments 2.9% 2.4% 2.8% 2.7% 2.9% 2.3% 2.3% 2.4% 2.3% 2.0% Miscellaneous 2.9% 2.6% 3.3% 4.3% 3.3% 2.6% 3.2% 2.7% 2.9% 3.7% Interest earnings 4.3% 3.6% 1.5% 0.8% 1.3% 1.4% 2.9% 3.4% 2.4% 3.0%
Miscellaneous Interest earnings
Assessments 2.9% 4.3% Government Fund Revenues 2.9% Taxes include all proceeds f rom the sale 59.1% of capital assets, but exclude Fines and forfeitures donations, net revenues of 1.0% internal service f unds and certain def erred revenues. Charges for Services 9.5%
Inter-governmental 18.7%
Licenses and permits Expenditures 1.6%
Transportation Economic environment Human 20.5% 7.5% services Physical Government Fund Expenditures 2.7% environment Culture and include capital outlays for the 1.4% recreation acquisition of new assets, 6% expenditures for debt issuance costs and the repayment of Court-Related principal of long term debts, but 4.6% excludes deferred expenses and annual depreciation and Debt service amortization charges. 2.9%
General governmental Public Safety 16.9% 37.5% FY 2007 FY 2006 FY 2005 FY 2004 FY 2003 FY 2002 FY 2001 FY 2000 FY 1999 FY 1998 General governmental 16.9% 18.3% 20.7% 20.4% 22.6% 18.9% 18.4% 18.3% 20.6% 22.2% Public Safety 37.5% 41.9% 41.5% 37.1% 38.9% 39.4% 35.3% 39.9% 38.0% 35.7% Physical environment 1.4%1.8%1.5%1.7%1.9%2.0%5.0%2.2%5.6%3.0% Transportation 20.5% 16.3% 16.4% 19.4% 19.8% 22.0% 23.3% 17.7% 16.8% 18.8% Economic environment7.5%4.1%2.4%4.6%2.7%2.5%3.2%3.3%2.1%2.5% Human services 2.7% 3.0% 3.6% 3.2% 3.2% 3.3% 3.7% 4.0% 3.9% 3.7% Culture and recreation 6.0% 5.8% 5.1% 5.2% 3.3% 4.0% 4.1% 4.5% 3.1% 3.5% Court-Related 4.6%5.5%5.5%5.1%5.5%5.3%5.4%6.5%5.9%5.5% Debt service 2.9%3.3%3.3%3.3%2.1%2.6%1.6%3.6%4.0%5.1%
9 SUMMARY FINANCIAL INFORMATION
The following pages contain financial data and statements which include terms such as governmental activities, business-type activities, changes in net assets, net assets, program revenues and general revenues. Governmental activities are mostly financed through taxes and intergovernmental revenue; whereas, business-type activities are funded through user fees and charges, and are intended to be self-sufficient without the use of taxes. Program revenue reduces the net cost to be financed from the government’s general revenues because the revenues are derived from parties outside the reporting government’s taxpayers or citizenry. Program revenues may be reported as charges for services, or program specific operating or capital grants or contributions. General revenues are all non-program revenues, the majority of which consist of property taxes and other taxes. Net assets are the difference between assets and liabilities in the government-wide statement of net assets. A change in net assets represents the difference between revenues and expenses in the government-wide statement of activities. As shown in the Condensed Statement of Net Assets and the Condensed Statement of Activities, both net assets and changes in net assets have been positive for fiscal years ending September 30, 2006 and 2007. Total net assets for both the governmental and business-type activities increased from September 30, 2006 to 2007, indicating a positive fiscal improvement for the County.
Net Assets (In Millions)
$250
$200
$150
$100
$50
$0 Governmental Activities Business-Type Total Activities
2007 2006
10 Governmental Activities Revenues
The following graph includes program revenues and general revenues for the County’s Governmental Activities for the last two years, excluding transfers in.
Program revenues increased 29% from the prior fiscal year.
Charges for services increased $2.6 million for a variety of reasons. Impact fees accounted for the majority of the increase in their first year of collection. The Transportation Trust fund had an increase of $553,000 for work performed for other funds. The Infrastructure Surtax fund had an increase of $589,000 from the School Board, a reimbursement in connection with the sports complex.
Operating Grants & Contributions increased $3.9 million. The increase was due to the Lower Income Housing grants and the Home Again Program.
Capital grants and contributions increased $229,000. The County received a communication tower grant. DOT funding of road projects remained constant.
General revenues increased 19% from the prior fiscal year.
Property tax revenues increased $12.8 million due to an increase in taxable assessed value of property in Highlands County, which was the result of new construction and increased property values. Other taxes decreased by $361,000.
Other revenues increased by $260,000 primarily due to increases in interest earnings and miscellaneous revenue.
(In Millions)
$100.0
$80.0
$60.0
$40.0
$20.0
$0.0 Program Revenues General Revenues
2007 2006
11 Governmental Activities Expenses
The following graph includes expenses for each function/program of the County’s Governmental Activities for the last two years.
Total Expenses increased 20% from the prior fiscal year.
General government expenses increased by $2 million mainly due to increases to the Board and Constitutional Officers for operating expenses, personnel, computer upgrades and contractual services.
Public safety expenses increased by $4.9 million primarily due to increased funding for the Sheriff’s Department and Detention and Corrections.
Transportation expenses increased $3.7 million due to the purchase of land and design work done on the Sebring Parkway and other road projects. The increase in fuel and materials also had a major impact on the increase of expenditures.
Economic environment expenses increased by $4.2 million; the primary increase in expenses was due to activity by the Housing Department and in the increase in taxable value of the CRA.
Interest on long-term debt decreased by $438,000, which was primarily due to the early retirement of the Smart Cops debt by the Sheriff’s Department.
(In Millions)
$40.0
$35.0
$30.0
$25.0
$20.0
$15.0
$10.0
$5.0
$0.0 General Public Safety Physical Transportation Economic Human Services Culture and Court Related Interest on Long Government Environment Environment Recreation Term Debt 2007 2006
12 General Fund Balances Last Ten Fiscal Years
Total General Fund (In millions) Unreserved $30.0 Reserved $25.0
$20.0
$15.0
$10.0
$5.0
$0.0 6 5 4 3 2 1 0 9 8 0 0 0 0 0 0 00 99 99 2007 20 20 20 20 20 20 2 1 1 Fiscal Year
The County strives to maintain the General Fund undesignated fund balance to mitigate current and future risks such as revenue shortfalls, changing economic conditions and unanticipated expenditures.
As shown above, the total fund balance has increased steadily over the past seven years.
13 Business-Type Activities Revenues
The following graph includes revenues for the County’s Business Type Activities for the last two years. Total Revenues increased 2.8% from the prior fiscal year.
Program revenues increased from the prior fiscal year due to slight increases in charges for services, operating grants, and capital grants. The total increase was $212,000.
General revenues increased by $116,000.
(In millions) $12.0
$10.0
$8.0
$6.0
$4.0
$2.0
$0.0 Program Revenues General Revenues 2007 2006
Expenses
The following graph includes expenses for the County’s Business Type Activities for the last two years. Total Expenses increased 4% from the prior fiscal year, excluding transfers out. Solid Waste expenses increased $259,000 as a result of increases in fuel costs and repairs to large pieces of equipment during fiscal year 2007. Water and sewer expenses increased $89,000 for Placid Utilities and increased $25,000 for Highway Park Utilities. Both utilities underwent expansion in fiscal year 2007. Additional services were provided to residents as a result of this expansion.
(In Millions) $10.0
$8.0
$6.0
$4.0
$2.0
$0.0 Solid Waste Water and Sewer Highway Park
2007 2006
14 Clerk of the Circuit and County Courts, County Recorder, and Auditor and Accountant to the Board of County Commissioners
COURT SERVICES
The Court Services Group, under the Clerk of Courts, provides all Court Services in accordance with the Clerk’s responsibilities required under Article V, Section 16 of the Constitution of the State of Florida. The divisions within the Court Services Group include: Civil, Criminal, Juvenile/Traffic, and Probate. The Clerk of Courts is a partially fee-based constitutional agency; and the Court Services Group is fee funded, except for minimal funding by the Board of County Commissioners for Other General Government Services, in accordance with Article V as amended. Within the Probate Division, non-court services funded by the Board of County Commissioners include Tax Deeds and Marriage Licenses. Jury Management is operated under Clerk of Courts Administration. CIVIL DIVISION Circuit Civil is the jurisdiction for civil matters where the amount of damages sought is in excess of $15,000. Examples of the types of lawsuits filed are real property/mortgage foreclosures, professional malpractice, products liability, auto negligence, other negligence, contract and indebtedness, condominium and eminent domain.
County Civil is the jurisdiction that includes Summary Procedure, also known as Small Claims, where damages sought range from $.01 to $5,000 (exclusive of costs, interest and attorney’s fees). County Civils’ jurisdiction also includes other civil matters in which damages sought do not exceed $15,000, and Landlord/Tenant matters. CRIMINAL COURT SERVICES The Criminal Court function is the focal point of the large criminal justice community. As a case passes through the system on the lower circuit and county level, it is the responsibility of the Criminal Courts Division to coordinate the activities of the various judiciary and other agencies. On the upper District Court Level, it is the responsibility of the division to collect and disburse all criminal appeal filing fees and to accept and comply with all appeal pleadings and orders of the court. JUVENILE SERVICES The Highlands County Juvenile Court is operated as a separate division from other court offices and is divided into two sections, dependency and delinquency. The dependency section handles case files regarding children who are abused, abandoned, neglected, at risk or children in need of services. The delinquency section is responsible for processing all complaint affidavits and arrest reports filed by law enforcement agencies and for state attorney petitions filed against children charged with committing crimes. All juvenile case files are strictly confidential and every care is taken to preserve this confidentiality. TRAFFIC DIVISION The Civil Traffic Department assists the State of Florida, the Department of Highway Safety and Motor Vehicles, and local law enforcement agencies in maintaining records relating to all non- criminal traffic offenses and their dispositions in Highlands County, Florida.
The Criminal Traffic Department provides a wide range of services relating to the process of criminal traffic offenses in Highlands County, Florida. The objective of the Criminal Traffic Department is to assist the public, attorneys, law enforcement agencies, and the court by maintaining records for all criminal traffic offenses filed at the Highlands County Clerk of Courts.
15 PROBATE DIVISION The Probate Division maintains the files on probate estates, wills, trusts and guardianships for both minor and incapacitated persons. The division monitors, files and stores all pending case files and all wills that have been deposited with the Probate department. Probate is a legal process through which the assets of a deceased person are properly distributed to the heirs or beneficiaries. The court oversees the estate to make sure debts are paid and proper distribution is made. Probate is needed when a court order is required to transfer ownership or to distribute the assets of the estate. Probate is not needed if all assets were jointly held and one of the joint holders is the survivor. JURY MANAGEMENT Jury Management provides the courts of Highlands County with qualified prospective jurors in accordance with Florida Statutes. The department is responsible for the summoning and tracking of jurors and maintaining juror records. Jurors for county and circuit court are selected from a database provided to the Court by the Department of Highway Safety and Motor Vehicles. Jurors are summoned about four weeks prior to jury duty. You must be 18 years of age, a U.S. citizen, a legal resident of Florida and of Highlands County and possess a driver’s license or identification card issued by the Department of Highway and Motor Vehicles. TEEN COURT Teen Court was started in Highlands County in 1996 by the Honorable L.E. “Luke” Brooker, Clerk of Court. It’s purpose is to interrupt the developing pattern of criminal behavior in juveniles by promoting self-esteem, motivation for self-improvement and forming a healthy attitude toward authority. The offenders assume responsibility for their actions through community service work, jail tours, serving on Teen Court jury and any punishment sanctioned by a Teen Court jury of peers. Teen offenders, between 12-18 years of age, who have been charged with selected first and second offense misdemeanor charges and selected first offense felony charges, are eligible to participate in Teen Court. Teenage volunteers serve as clerk, bailiff, jurors, and attorneys to present the case to the Court. The presiding judge is the only adult participating in the hearing. Teen Court provides an educational experience for the offender and teen volunteers. The teens are given “hands- on” experience with the legal process, become familiar with the court system and learn about various career opportunities the court system has to offer. The offenders also learn about various career opportunities through the community service they perform.
16 BUSINESS SERVICES
The Business Services Group under the Clerk of Courts provides all business related services in accordance with the Clerk’s responsibilities as dictated by the Florida Constitution, Florida Statutes, and agreements with the Highlands County Board of County Commissioners. The divisions within the Business Services Group include: Accounting, Accounts Payable/Receivable, Information Technology, Compliance and Internal Audit, Financial Reporting, Payroll and General Services, and Recording and Micrographics. ACCOUNTS PAYABLE/RECEIVABLE The Accounts Payable/Receivable Division is responsible for payables and receivables for the Clerk of Court, Board of County Commissioners and the Supervisor of Elections. The department pre- audits, records and disburses funds and also pre-audits and records all revenue of the County. The department is also responsible for the maintenance of the inventory system for the Board of County Commissioners. ACCOUNTING SERVICES The Clerk of Courts is the accountant to the Board of County Commissioners. Accordingly, the Accounting Division provides accounting services to the Board of County Commissioners as well as to the Clerk of Courts in accordance with generally accepted government accounting principles. In addition, accounting services of various levels are also provided to all other constitutional officers, i.e. the Sheriff, Property Appraiser, Supervisor of Elections, and Tax Collector.
BOARD RECORDS The Board Minutes Division is the recorder for the Board of County Commissioners and keeps the minutes of meetings, maintains custody of official records; which includes contracts, resolutions and ordinances, and is the custodian of the county seal. COMPLIANCE AND INTERNAL AUDIT The Clerk of Courts is the auditor to the Board of County Commissioners. The Compliance and Internal Audit Division is responsible for conducting independent, objective reviews and evaluations of all relevant activities under the Highlands County Board of County Commissioners and the Highlands County Clerk of Courts. It focuses on department processes and operations; ensures accuracy, efficiency, and the effectiveness of operations.
FINANCIAL REPORTING The Financial Reporting Division is primarily responsible for facilitating the preparation of the Comprehensive Annual Financial Report (CAFR) and the Popular Annual Financial Report (PAFR) for Highlands County. The division also completes the financial reporting requirements for local, state and federal agencies. In addition, the division prepares interim financial reports to the Board for presentation at public meetings. Financial Reporting is also responsible for cash and investments management for the Clerk and the Board of County Commissioners. INFORMATION TECHNOLOGY The Information Technology (IT) Department provides comprehensive computer services to the Clerk of Courts and the Board of County Commissioners; and financial application services to the Sheriff, Tax Collector, Property Appraiser and Supervisor of Elections. In addition, the Clerk’s office provides computer services consisting of a broad variety of software applications and technology tools to approximately 600 users county-wide. The IT Department has been instrumental in helping provide the citizens and governmental agencies of Highlands County with real-time access to databases and services.
17 PAYROLL AND CENTRAL SERVICES The role of the Clerks’ Payroll Division is that of payroll facilitator for both the Clerk of Courts, as well as the Board of County Commissioners. Payroll processing begins with timesheet input and culminates in either hard copy check processing or direct deposit of funds. Employee information, as provided to the Payroll Department by Human Resources/Personnel, is verified for accuracy prior to payroll completion.
The Clerk’s Payroll Department is also responsible for payroll related Quarterly Reporting. Quarterly Reporting consists of IRS mandated 941’s as well as the State of Florida Unemployment Report. The quarterly 941 process leads to the eventual processing of employee W-2’s. This process is performed not only for the Clerk of Courts and Board of County Commissioners, but for the offices of the Property Appraiser and Supervisor of Elections, as well as for the Sheriffs Office.
Central Services is another dimension of the Clerks’ Payroll Division. Central Services provides complete mail services, both in house and out, to all county agencies as well as being a point of contact for the general public in relation to the many county offices the Government Center houses.
RECORDING AND MICROGRAPHICS The Recording Division is a major area of public contact and customer service. The responsibilities include receiving, scanning, recording, indexing and maintaining official records and indexes on the Clerk’s web site, filing, certifying and copying all official records such as deeds, mortgages, plats, court records, liens, satisfactions and miscellaneous recordings. This office is also responsible for maintaining the integrity of the Official Records. The Micrographics Division is responsible for microfilming all official records, court records and various other clerk’s records, and the storage of these records for perpetuity and assurance of access by the citizens of Highlands County.
18 Other Constitutional Officers
PROPERTY APPRAISER RAYMOND MCINTYRE
The Highlands County Property Appraiser’s function is to inventory and assess all real estate and tangible personal property in the county for ad valorem purposes. The current tax roll in Highlands County totals 113,736 real property parcels and 14,412 tangible personal property accounts. Florida law requires the Property Appraiser to update the values on these records annually.
SHERIFF SUSAN BENTON
The mission of the Highlands County Sheriff’s Office is to enhance the quality of life in Highlands County by working cooperatively with the public and with the framework of the U.S. Constitution to enforce the laws, preserve the peace, reduce fear and provide for a safe environment.
SUPERVISOR OF ELECTIONS JOE CAMPBELL
The Supervisor of Elections is responsible for preparing for and conducting all county, state and federal elections held in Highlands County. The office accurately maintains records for all registered voters within the county. The supervisor qualifies all county candidates and monitors all financial reports due from candidates. In addition, the office handles filings of certain financial disclosure forms by appointed and elected officials that are deemed by the Ethics Commission to be eligible to file such forms.
TAX COLLECTOR CHARLES BRYAN
The Tax Collector’s Office is responsible for providing a wide range of services that include the collection and administration of ad valorem taxes, non-ad valorem assessments, motor-vehicle and vessel registration and title fees, county occupational license taxes, and hunting and fishing license fees. These services are performed on behalf of local government and agencies of the State of Florida. The Highlands County Tax Collector has three locations. The main office is located in Sebring with branch offices in Avon Park and Lake Placid.
19 BOARD OF COUNTY COMMISSIONERS
The County is divided into five districts, so there are five seats on the County Commission. Commissioners serve four year terms. Each commissioner must live in the district they represent and elections are staggered with even and odd number districts up for election every other cycle. The County Commission is charged with setting county policy and spending tax payer dollars wisely. The commissioners select their chairman and vice-chairman each year for one-year terms.
Board meetings are held at 9 a.m. on the first four Tuesdays of each month, and are open to the public. The meetings are broadcast live on a local cable TV channel.
The County Commission also serves as the Board of Supervisors for each of 26 special assessment districts.
C. GUY MAXCY - CHAIRMAN DISTRICT 5
ANDREW JACKSON EDGAR STOKES – VICE DISTRICT 3 CHAIRMAN DISTRICT 2
BARBARA STEWART DON BATES DISTRICT 1 DISTRICT 4
20 21 County Departments
Administration The Board of County Commissioners appoints the County Administrator. The County Administrator and the Assistant County Administrator have executive powers to implement the policies and procedures set forth by the Board. They also manage the annual budget, oversee more than 350 county employees, and supervise the day-to-day operations of the various county departments. Animal Control The Animal Control Department protects the public from animal related health hazards, impounds stray dogs, cats and livestock and traps animals that have become a nuisance. They respond to hundreds of complaints and calls each month, providing round-the-clock coverage, including holidays and weekends. The department works with the State Attorney’s office and local law enforcement in the prosecution of animal abuse cases, and the Environmental Health Department in the investigation of domestic and wild animal bites and rabies cases. The department also manages the Adopt-A-Pet Program. Assessment Coordinator The Non-Ad Valorem Department is responsible for preparing a certified Non-Ad Valorem Assessment Roll for twenty six special assessment districts under supervision of the Board of County Commissioners. The roll must be prepared and adopted according to Florida Statutes and Florida Administrative Code. The budget for all districts must be prepared and approved by the Office of Management and Budget as well as the Board of County Commissioners. Budget The Office of Management and Budget is charged with preparing and submitting an operating budget to the Board of County Commissioners for all county operations outside the school board and other constitutional offices. This budget must be prepared according to Florida Statutes Chapter 129 and adopted under "TRIM" legislation requirements. The OMB office tracks all county spending, guaranteeing cost control measures are in place, resources are used wisely and within the confines of the law. Development Services The Development Services Division includes several departments: Building, Housing, Planning, Zoning, and Code Enforcement. The division provides development reviews, performs inspections, enforces county codes, and certifies local contractors. This division exists to create a quality community life through comprehensive planning, a process that responds to the ever changing needs and values of Highlands County in new developments and redevelopment projects. Emergency Medical Services The Emergency Medical Services (EMS) Department provides 24 hour-a-day advanced life support and pre-hospital emergency medical care for residents throughout Highlands County. The department also provides standby coverage at local events, including numerous events at the Sebring Raceway. EMS responds to approximately 13,000 calls each year and maintains the highest state of readiness and is dedicated to minimizing emotional, physical and economic loss during a health emergency. Emergency Operations The Department of Emergency Operations is composed of two Divisions: Fire Services and Emergency Management. The Division of Fire Services includes the administration of 10 volunteer fire departments and fire districts, which provide fire and emergency response throughout the 1100 square mile unincorporated area of the county. The Emergency Management Division is responsible for emergency and disaster activities, including mitigation, preparedness, response, and recovery. The department is also responsible for radio communications and tower infrastructure, the hazardous material response team, and the technical rescue team.
22 Extension Office The Highlands County Extension Office is responsible for running several programs including Agriculture (Livestock and Forage Production, Citrus Production and Ornamental Plant Production) and the 4-H Youth Development Program. The Extension Office also houses the Master Gardener Program. Florida Master Gardeners are University of Florida-trained volunteer teachers. They educate and provide research-based information about gardening, lawns, trees, and fruit trees. Engineering Department The Engineering Department consists of several independent offices including surveying, traffic operations, and the Placid Utilities and Highway Park Utilities Department. The Engineering Department reviews construction plans and plats of residential and commercial subdivisions proposed for unincorporated areas of the county so they conform to county code and also reviews and approves work performed in county owned rights-of-way. The department works closely with the Road and Bridge Department to oversee the planning and construction of major roads and bridges. Additionally, the Engineering Department provides quality water and sewer services to utility customers. Facilities Management The Facilities Management Department is dedicated to providing a functional, healthy, and comfortable environment for citizens and employees in all governmental facilities. This department is in charge of all maintenance issues for 46 county buildings, including indoor air quality, heating, ventilation, air conditioning, electrical, plumbing, alarms, furniture, and workspace issues. They also provide all grounds maintenance for the county facilities as well as complete custodial services. General Services/Purchasing The General Services/Purchasing Department is responsible for buying supplies for the board, special benefit districts, and other constitutional offices in addition to negotiating contracts for fuel and county-wide communication tools like cell phones and pagers. Additionally, they are responsible for keeping track of the fixed and moving inventory throughout the county, as well as managing the bidding process for new vendors. Human Resources The Human Resources Department is responsible for the policies, programs and procedures that enable each department to meet their service delivery responsibilities. Additionally, this department is responsible for all hires, terminations, evaluations and record keeping as it pertains to personal information. The Human Resources Director also serves as the Risk Management Director. The HR Department helps department directors effectively manage the county’s human capital and to comply with new and existing legal requirements. Human Services The Human Services Division oversees and coordinates services to children, families, and the elderly in Highlands County. Entities that operate under the umbrella of Human Services, include the Children Services Council, the Children Advocacy Center, Social Services Office, and the Veterans Services Office. Libraries The three libraries in Highlands County are part of a library co-op called The Highlands County Library Cooperative. Although each library functions independently, one director oversees the entire library department. Each library has several librarians, including a children’s librarian and a reference librarian. The library system is utilized by residents throughout the county. Parks and Recreation The Parks and Recreation Department strives to protect and maintain Highlands County's outstanding natural and scenic resources as well as provide active recreational facilities for the public. The department, formed in the 1990's, has in its inventory, key facilities such as the Hammock Trail, the Lincoln Heights and Desoto City Ball Fields, the Preserve of Sun n' Lakes, H.L. Bishop Park, R.K. Butler Campground, Windy Point Park and a Multi-Field Sports Complex, which provides softball, soccer and football fields and tennis courts for residents and visitors to the county.
23 Public Information Office The Public Information Department creates and distributes accurate messages about county government via the web, print media, and through one-on-one interactions with constituents. The Public Information Department is charged with four primary duties: promoting county services, managing public records, liaising with the media, and acting as the single source of qualified information during a disaster.
Road & Bridge The Road and Bridge crews are some of the hardest working crews in the County. Their responsibilities include maintaining and repairing 976.75 miles of paved road and 202.38 miles of unpaved roads, 32 bridges, numerous drainage structures, retention ponds, canals, and over 3,000 drainage culverts throughout the county. Maintenance of the county’s fleet of vehicles and equipment is the responsibility of the mechanic shop crew. The department mows approximately 13,000 miles of county right-of-way annually, and oversees the county’s 184 acre shell pit and 80 acre marl pit, where road building materials are mined and hauled from both pits. The department reconstructs approximately 5 miles of roads, constructs and paves 3 miles of dirt roads and resurfaces approximately 30 miles of roads annually.
Solid Waste Landfill operations are located on a 987 acre site, with a 35 acre double synthetic lined Class I landfill cell, a Construction and Demolition (C&D) cell plus areas for yard waste, tires, metal and other items that are recycled or reused on site. The facility has leachate collection and on- site leachate treatment plus methane gas collection with the gas then burned in a flare to minimize the greenhouse gas affects. The Highlands County Recycling Department provides residents with the opportunity to recycle newspapers, plastic containers, cardboard, magazines, steel cans and aluminum cans by having many drop-off locations established throughout the county. They also provide the Household Hazardous Waste Program, Sharps Disposal Program, Pesticide Container Recycling Program, and the Electronic (E-Waste) Collection Program.
24 Proprietary Operations
Highlands County has three Enterprise Operations: the Highlands County Solid Waste/Recycling Department, Placid Utilities Department and Highway Park Utilities Department.
Highlands County Solid Waste/Recycling
The goals and objectives of the Highlands County Solid Waste/Recycling System are:
¾ Streamline solid waste management costs by using safe and proper disposal methods ¾ Implement more innovative disposal techniques by maintaining consistent and accurate reporting methods for monitoring incoming solid waste ¾ Decrease landfill costs by using in-house facilities and resources to monitor and process by- products of solid waste previously handled by outside agencies and vendors ¾ Incorporate leachate re-circulation and active gas control systems to promote biodegradation and recover airspace for the disposal of additional waste
Landfill operations are located off Arbuckle Creek Road in a rural setting surrounded by hayfields and pastureland with grazing beef cattle. This state-of-the-art facility is on a 987 acre site with a treed buffer around it’s perimeter that minimizes the visual impact of the operations. The site has a 35 acre double synthetic lined Class 1 landfill cell, a Construction and Demolition (C&D) cell plus areas for yard waste, tires, metal and other items that are recycled or reused on site. The facility has leachate collection and on-site leachate treatment, plus methane gas collection with the gas then burned in a flare to minimize the greenhouse gas affects. The facility operates six days a week with over 100,000 tons of waste disposed of annually.
Solid Waste Fund This graph depicts the revenues and expenses for the Solid Waste/Recycling $11,000,000 System for the last two years. Revenues decreased slightly by .8 % from $10,579,095 $10,500,000 in fiscal year 2006 to $10,490,933 in fiscal
$10,000,000 Revenues year 2007, despite the growth in commercial Expenses building. Expenses increased by 5 %, as a $9,500,000 result of increases in fuel and repairs to large
$9,000,000 pieces of equipment during fiscal year 2007. 2007 2006 Year
The Highlands County Solid Waste/Recycling System facilitates the proper disposal for all household, commercial, construction, and demolition debris and institutional waste generated in the county in a Class 1 landfill, and the proper disposal of construction and demolition waste in a separate landfill at the Highlands County Solid Waste Management Center. Disposal methods used in this Solid Waste Management System are in compliance with its regulatory authority, the Florida Department of Environmental Protection.
The Solid Waste Management Program is funded from revenue derived from user fees. An Enterprise Fund Financial Recording System is used in an effort to comply with the full cost accounting requirements as set forth by the Florida Department of Environmental Protection. The use of this financial system measures actual operating costs involved in managing a Class 1 disposal facility, while maintaining compliance with all regulations established by state and federal authorities.
25
Highlands County Water and Sewer Utilities
Highlands County provides public water and sewer utility services under the direction of the County Engineering Department. Through these utility services and expansions to the system, there is potential for economic development and improved financial stability over private utilities. Also the County will realize improved fire protection and compliance with the goals of the comprehensive plan. Both utilities provide drinking water that meets or exceeds the requirements set by the Florida Department of Environmental Protection.
The sources of drinking water (both tap and bottled water) include rivers, lakes, streams, ponds, reservoirs, springs and wells. Placid Utilities and Highway Park have two (2) groundwater wells reaching approximately 1,500 feet into the Floridan Aquifer in Central Florida.
Placid Utilities Department:
The main objective of the Placid Utilities Department is to serve the public by providing a safe drinking water source to the residents of Tomoka Heights, Lake June, Fransvilla and Lake Francis areas. It provides water services to contaminated areas with funds provided by the Florida Department of Environmental Protection. Placid Utilities also maintains a sewer system for the Tomoka Heights area to ensure reliability, quality, and safety and maintain a level of service specified by the State Comprehensive and Regulatory Mandates for the utility customers of Placid Utilities.
Water and Sewer Fund - Placid Utilites
The graph above depicts the revenues and expenses $1,000,000 for the Water and Sewer Utilities for the last two years. Revenues increased by 44 % from $685,421 in $900,000 fiscal year 2006 to $988,380 in fiscal year 2007. This $800,000 is due mainly to the expansion of the water system to Revenues include additional customers. Expenses increased by $700,000 Expenses 12%, also due to the expansion of the water system.
$600,000
$500,000 2007 2006
Highway Park Utilities Department:
The Highway Park Utilities Department is responsible for constructing a safe water source to the residents of the Highway Park area, which has poor water quality. The construction of this water facility was made possible in part by a Community Development Block Grant, State Housing Initiatives Partnership and the Board of County Commissioners’ funds. Approximately four hundred plus Highway Park (400+) residents benefit from the Highway Park water system.
Highway Park Utility
$200,000 The graph above depicts the revenues and expenses for the Highway Park Utility System for the last two $150,000 years. Revenues increased by 8 % from $128,517 in fiscal year 2006 to $138,831 in fiscal year 2007. This $100,000 is due mainly to the expansion of the water system to Revenues include additional customers. Expenses increased by $50,000 Expenses 14%, also due to the expansion of the water system
$0 2007 2006
Year
26 Capital Assets Governmental Activities For the Fiscal Year Ended September 30, 2007
Total Capital Assets by Category of Asset for Highlands County
Governmental Activities Capital Assets By Category Type of Asset 2007 2006 Land $30,776,606 $27,688,136 Buildings 45,766,617 45,083,959 Improvements 3,769,314 3,587,546 Equipment 33,480,315 30,814,021 Infrastructure 73,040,860 71,028,184 Construction in Progress 8,226,873 4,694,737 Total Capital Assets-Governmental Activities $195,060,585 $182,896,583
Total Capital Assets by Function and Activity of Asset for Highlands County
Governmental Activities Capital Assets by Function and Activity:
Function and Activity 2007 2006 General Government $115,610,043 $114,442,419 Public Safety 32,925,937 31,552,143 Physical Environment 1,718,960 1,685,869 Transportation 30,715,103 24,410,009 Economic Environment 50,396 7,170 Human Services 738,987 684,329 Culture/Recreation 12,509,451 9,487,190 Court Related 791,708 627,454 Total Capital Assets-Governmental Activities $195,060,585 $182,896,583
27 Highlands County Major Accomplishments for 2006-2007
¾ Construction of Sebring Parkway Phase II – The first phase of construction has just been completed. This project will connect Phase I with US 27 (currently Highlands Avenue). The distance that this project will cover is 14,467 feet (2.4 miles) of a four-lane divided highway. Implementation of this new road construction/widening project is needed to support future traffic volumes.
¾ Multi-field Sports Complex – The County completed the construction of a multi-field sports complex adjacent to Sebring High School. The sports complex has five adult softball fields, football and soccer fields, a playground, and a concession area. The facility provides fields for local leagues and the opportunity to attract regional and statewide tournaments.
¾ Georgia Pacific Access Road – Construction was completed this fiscal year. The County is requesting reimbursement on this project from three grants.
¾ Arbor Cove Condominium Water Line Expansion – During the 2006-2007 Fiscal Year, the condominiums paid their meter setting charges and impact fees and became connected to the Highway Park Water system.
¾ Lake June Road and Lake Stearns Drive Watermain Extension from Cloverleaf Road to Leisure Lakes – A contract was approved by the Board of County Commissioners in November 2006 for approximately 6,400 linear feet extension on Lake June Road with an additional 1,100 linear feet of main on Lake Stearns Drive added in January 2007. A total of 35 new customers were added to the system as part of the extension in FY 06-07.
¾ Cloverleaf Trails Subdivision Watermain Expansion – Construction was completed in Fiscal Year 2006-2007 and the subdivision was connected to the Placid Utilities Water System. The infrastructure was also put in place to enable the County to extend service to the Grove of Lake Francis and Lake Francis Ridge Subdivisions in the future.
Major Projects Scheduled for the Future
¾ Asphalt Plant – The County is looking at beneficial ways of using the landfill gas. One of the methods of utilizing this gas is as an asphalt plant. The plant would be an enterprise fund and require an initial investment that would be repaid over time. The Board of County Commissioners authorized the purchase of a hot-mix asphalt plant in September 2007, with plant startup scheduled for the spring of 2008.
¾ Sheriff’s Office Law Enforcement Building – This building is to be constructed on George Boulevard. It will provide much needed space for officers, administration, forensic labs, training facilities, evidence storage, county wide emergency communications, and other needs of law enforcement. This fiscal year an architect was approved by the Board and a design kick-off meeting was held. Design is expected to take twelve months and construction fourteen months with final completion expected in early 2010.
¾ Law Enforcement/Public Parking Lot – This project remains in the Preliminary Design and Environmental stage. The project is scheduled to begin construction during fiscal year 2008- 2009.
¾ Construction of Sebring Parkway Phase II – The second phase of construction has been started.
¾ Southern Lifestyle Assisted Living Facility Water and Sewer Expansion – Placid Utilities Water/Wastewater System is constructing an expansion of the water and sewer system to the assisted living facility. The County also plans to complete a change order looping the water system to Tomoka Blvd South and construct a northbound deceleration lane to the site. Final completion of the project is expected in Fiscal Year 2007-2008.
28 Major projects scheduled for the future (continued)
¾ Toni Drive/Old SR 8 – This project has been designed and currently has approval from the Water Management District. The Department of Transportation has awarded this project funds through the Small County Outreach Program for widening and resurfacing for approximately 8.88 miles of Old SR 8 from SR 70 to the south. Construction is set to begin in Fiscal Year 2007-2008. ¾ Tractor Road and George Boulevard Extension– This project remains in the preliminary design stage and is approximately 90% complete. ¾ Scenic Highway/Sebring Parkway Intersection Improvements – The signal design is complete. The fabrication and delivery is proposed to be complete around February 2008 in which construction will begin. The signal should be constructed and fully operational by the spring of 2008. ¾ College Drive/Memorial Drive Multi-Use path – This project has the Department of Transportation’s approval for additional design and construction funds. Once the Library of Consultants has been completed, the project’s design will be put out to bid. ¾ Interlake Boulevard Landscaping – The Department of Transportation has approved additional funds for this project and has approved the new, revised scope. The County will be receiving funds from FDOT for both design and construction. Once the Library of Consultants has been completed, the project’s design will be put out to bid. ¾ Little Lake Jackson Off-Line Alum Injection Treatment Facility – County and City staff attended classroom and field training on the operation of the plant. Several plant start-ups were conducted throughout the year to work out operation and equipment problems. The final start up with alum is scheduled for the beginning of Fiscal Year 2007-2008. The Interlocal Agreement with the City of Sebring for the operation of the plant is expected to be approved in October or November 2007. ¾ Thunderbird Hill Wastewater Treatment Facility and System – County and City staff came up with details involving the abandonment of the existing wastewater plants and connection to the City of Sebring sewer system. Service area map descriptions were completed in order to prepare a special taxing district. The City and County are working on the preparation of an Interlocal Agreement to connect the system to the City’s system as well as investigating other possible solutions to solve the problem. An engineering assessment of the system is expected in Fiscal Year 2007-2008 as well as the design as a selected course of action to resolve the problem. ¾ Memorial Drive/Sebring Parkway Intersection Improvements – This project proposed to extend the southbound left turn lane on Memorial Drive to a total of 200 feet to accommodate future traffic from the new Elementary school. The design phase is primarily complete and is expected to begin construction by the winter of 2007. ¾ Piney Point Water main Expansion – Plans and a FDEP Construction Permit have been completed and approved for a water main extension on Piney Point Drive from Lake June Road. A meeting will be held with all property owners in March 2008 to discuss the extension and customer funding solutions for the construction. ¾ Uptown Center Water Main and Sewer Main Expansion – The county is working on the preparation of a utility agreement with the developer of a parcel of land on US 27, north of the American Legion, to extend water from the Tomoka Water Plant north to the site and sewer from the site through the Temple Terrace Subdivision to the Grandview Point lift station in Tomoka Heights. This agreement is expected to go before the Board for approval in Fiscal Year 2007-2008. ¾ Six Inch Gas Line Extension to the Sebring Airport – A contract was approved by the County in June 2007 and construction commenced in July 2007, on the 46,000 linear feet gas line extension to the Sebring Airport. The project is funded by a CDBG Grant and will provide service to the E-Stone Manufacturing facility at the airport. Construction completion is expected in Fiscal Year 2007-2008.
29 INVESTMENT POLICY
The Clerk of the Circuit Court, as Auditor and Accountant to the Board, invests cash according to policies approved by the Board of County Commissioners.
The County invests funds throughout the year with the Local Government Surplus Funds Trust Fund, an investment pool administered by the State Board of Administration (SBA), under the regulatory oversight of the State of Florida.
The County’s investment pool also includes investment in the Florida Local Government Investment Trust (FLGIT), which is a public entity investment trust organized under the laws of the State of Florida.
In addition, the County invests the reserve amount for the Series 2002 Infrastructure Sales Surtax Revenue Bonds. The chart below is a breakdown of the portfolio at fair value, by types of investments:
INVESTMENTS
Local Government Surplus Trust Fund $ 81,924,835 Florida Local Government Investment Trust Fund 3,442,265 Florida National Mortgage Association Discount Note 2,317,139 STI Classic Funds 345,728 TOTAL $ 88,029,967
30 Other Financial Data
98,768 100,000 94,950 93,456 9.0% 92,057 90,393 89,038 88,212 87,400 90,000 8.0% 81,780 80,458 80,000 7.0% 70,000 6.0% 60,000 Population 5.0% 50,000 Public School Enrollment 4.0% 40,000 Unemployment Rate 3.0% 30,000 20,000 2.0% 12,456 12,391 12,133 12,004 11,625 11,459 11,360 11,500 10,856 11,042 10,000 1.0% 0 0.0% 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998
PRINCIPAL PROPERTY TAX PAYERS
Taxpayer Assessed Value 1. Progress Energy Florida, Inc. $ 80,470,100 2. Gulfstream Natural Gas Systems, LLC. 56,489,130 3. Sebring Airport Authority 52,227,811 4. Lykes Brothers, Inc. 48,277,665 5. Embarq-Florida, Inc. 38,516,890 6. Glades Electric Cooperative, Inc. 28,817,387 7. Lakeshore/Sebring Limited 23,478,756 8. Highlands County Hospital 21,838,595 9. Tanglewood Investors Limited 21,726,219 10. Lake Placid Development Corp, Inc. 20,748,066
Property Tax Millage Rates 10.0
9.5 9.248 9.229 9.0 9.0 9.09.0 8.955 9.0 8.737 8.766 8.694 8.728 8.5 8.475 8.5 8.5 8.5 8.5 8.5 8.5 8.135 7.909 8.0
7.5
7.0 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 County School Board
31 HIGHLANDS COUNTY, FLORIDA TAXABLE VALUE AND ACTUAL VALUE OF PROPERTY Last Ten Fiscal Years
Real Property (Assessed Valuea) Assessed Valuea of Total Total Fiscal Residential Commercial Personal Less: Allowable Taxable Direct Year Property Agriculture Property Other Property Exemptions Valueb Tax Ratec 2007$ 5,841,496,016 $ 559,941,177 $ 695,806,213 $ 1,174,231,933 $ 575,561,210 $ 2,959,552,552 $ 5,887,483,997 8.5000 2006 3,738,996,088 519,852,336 571,063,103 880,799,061 533,684,140 2,077,560,654 4,166,834,074 9.0000 2005 2,807,195,061 614,210,251 522,151,126 745,125,927 476,210,400 1,681,969,990 3,482,922,775 9.0000 2004 2,392,669,161 614,207,984 487,448,360 700,618,824 464,849,960 1,454,173,652 3,205,620,637 9.0000 2003 2,213,235,341 604,517,443 467,127,022 664,520,804 480,914,910 1,375,756,381 3,054,559,139 8.5000 2002 2,111,352,052 567,005,911 450,413,929 611,691,735 468,447,904 1,273,716,696 2,935,194,835 8.5000 2001 2,032,423,085 588,670,723 433,661,744 590,794,480 470,076,214 1,277,600,954 2,838,025,292 8.5000 2000 1,946,188,607 671,774,284 410,279,889 552,193,279 455,954,986 1,348,259,037 2,688,132,008 8.5000 1999 1,894,862,326 435,101,837 394,600,814 524,142,944 424,619,693 1,133,628,845 2,539,698,769 8.5000 1998 1,837,252,899 695,654,739 379,861,043 474,374,520 416,160,310 1,287,930,651 2,515,372,860 8.5000
Source: Highlands County Property Appraiser
Notes : aAssessed value is determined by the Highlands County Property Appraiser on January 1 of each year at 100% of fair market value, as required by Section 192.042, Florida Statutes. bTaxable values are based on the assessed value after deducting allowable statutory exemptions. cPer $1,000 of value
PRINCIPAL EMPLOYERS
Employer Employees 1. Florida Hospital 1,260 2. Highlands Regional Medical Center 570 3. Wal-Mart 510 4. South Florida Community College 464 5. Cross Country Automotive Services 450 6. Highlands County Board of County Commissioners 448 7. Medical Data Systems, Inc. 387 8. Palms of Sebring 265 9. Alan Jay Automotive Network 260 10. Highlands Greenhouses, Inc. 255
32
How to Contact Highlands County Government
Board of County Commissioners and Elected Officials
BOARD OF COUNTY CLERK OF COURTS COMMISSIONERS L. E. “Luke” Brooker Administrative Offices Courthouse/Government Center 600 South Commerce Avenue 590 South Commerce Avenue Room B233 Room A243 Sebring, FL 33870-3809 Sebring, FL 33870-3809 www.hcbcc.net www.hcclerk.org (863)402-6500 (863)402-6565
PROPERTY APPRAISER SHERIFF’S DEPARTMENT C. Raymond McIntyre Susan Benton 560 South Commerce Avenue 434 Fernleaf Avenue Room B138 Sebring, FL 33870-3816 Sebring, FL 33870-3809 www.highlandssheriff.org www.appraiser.co.highlands.fl.us (863)402-7200 (863)402-6659
SUPERVISOR OF ELECTIONS TAX COLLECTOR Joe A. Campbell Charles L. Bryan 580 South Commerce Avenue 540 South Commerce Avenue Room A201 Room A101 Sebring, FL 33870 Sebring, FL 33870-38 www.heartlineweb.org/elections/ www.hctaxcollector.com (863)402-6655 (863)402-6685
33 Fuel farm project
Special Thanks to the following staff members of the Sebring Airport Authority for their time and effort in providing information and pictures:
Mike Willingham – Executive Director Leah Graves – Executive Assistant Bob Wood – Chairman, U.S. Sport Aviation Expo Erik Treudt – Airport/Project Manager
The Sebring Regional Airport and Industrial Park is located 7 miles southeast of Sebring, Florida, in Highlands County, and encompasses nearly 2,000 acres. Nestled in amongst orange groves and cattle ranches in Florida’s Heartland, Sebring is located in close proximity to all major tourist attractions. In 1940, a committee of four representatives of the City of Sebring traveled to Washington D.C. to lobby for locating a military activity in the vicinity of Sebring. After almost a year of promotional work, a Highlands County site was selected south of Sebring for a U.S. Air Corps Flying Training Command for a pilot training base capable of supporting 1,500 men and officers and 250 cadets at a time. The City of Sebring bought land and leased 9,200 acres at $1.00 per year for 99 years to the Secretary of War. By the end of 1941, the base, no longer just a pilot training school, became the first Combat Crew Training School. In January 1942, the base was named Hendricks Field in memory of First Lieutenant Laird Woodruff Hendricks, a native of Ocala, Florida. On December 31, 1945, with the end of World War II, Hendricks Field was inactivated. On January 25, 1946, the air base property was declared surplus to the needs of the U.S. Government and the lease was surrendered to the City of Sebring. On February 21, 1946, the city received a temporary permit to operate Hendricks Field as a civilian airport and an Airport Committee of the City Council was appointed. In January 1947, unable to secure absolute title to the field, the City of Sebring agreed to take over management of the airport. The airport's name was changed to Sebring Air Terminal. In November 1958, the City Council passed an ordinance establishing an Airport Advisory Committee to make recommendations to the City of Sebring relative to the operation, management and control of the Sebring Air Terminal. In 1967, the city turned over the deed of the airport to the Sebring Airport Authority, which had just been formed by the State Legislature. Under the Sebring Airport Authority, a Commerce Park was started in the early 1970s and the airport name was changed to Sebring Airport and Commerce Park. The airport is identified in the Florida System as the Sebring Regional Airport. The Sebring Airport Authority is governed by a board of seven (7) members, known as the Sebring Airport Authority Board. Vacancies in office are filled by appointment of the Sebring City Council. Sebring is home to one of the most famous races in the world - The 12 Hours of Sebring International Grand Prix of Endurance. Every year on the third Saturday of March, the scent of orange blossoms and the roar of the world's fastest sports cars combine to make Sebring a harbinger of the international endurance racing season. Nestled among the orange groves and cattle ranches of Highlands County, Sebring may seem an unlikely place for America's premier sports car endurance race. Sports car enthusiast and aviation businessman Alec Ulmann promoted the first sports car race at Sebring in 1950, and established the 12 Hours of Sebring in 1952. The racetrack still utilizes portions of the old Army Air Corps air field runways. The Sebring Regional Airport recently completed a new Commercial Hangar building and 40 new T-hangars, bringing the total to 9 and 80, respectively. The Commercial Hangars consist of four bays of approximately 5,000 square feet each, and are intended for small aviation related businesses. The hangars, which were all leased prior to project completion, are being used for aircraft sales and leasing, aircraft maintenance, flight instruction and other aviation-related enterprises. The T-hangars are garages for private aircraft storage and parking, and provide a safe and efficient method to protect a valuable asset. T-hangars are also important to general aviation airports as they normally reflect the number of based aircraft (the more T-hangars, the more based aircraft). As the number of based aircraft increases, The Authority’s priority in competition for FAA grants increases proportionally. Also, additional T-hangars increase rental revenue for The Authority. The Airport Authority makes available the State of Florida's Community Redevelopment incentives program to businesses locating at the Airport and Commerce Park. The Sebring Regional Airport & Commerce Park is the only combined general aviation facility and Commerce Park in Florida offering these incentives. Sebring Regional Airport is now a regular stop for DayJet, an easier more efficient way to travel regionally through the world’s first per-seat, on- demand jet service. The Sebring Regional Airport strives to provide state of the art amenities and services to its customers. One way they continue this is with the Fuel Farm Project, which is a self service facility that will allow pilots to pump and pay for their own fuel. This project is expected to be completed within a couple of years. There is no other general aviation airport in the State of Florida that currently has this type of self service facility. The Fuel Farm is in Phase I, the design, planning and permitting phase. Phase II will be the construction of Tank I, a 12,000 gallon tank for corporate jets and Tank II, a 12,000 gallon tank for general aviation gas. Phase III is the construction of the self service portion of the Fuel Farm Project.
With continuous growth on the horizon, Sebring Regional Airport and Industrial Park has numerous projects underway to grow and expand facilities, in order to keep pace with the ever growing population and economy of Highlands County.
Information obtained from www.sebring-airport.com.