HomeMy WebLinkAboutHighlands County - Public Financial Report
Popular Annual Financial Report
Fiscal Year Ending September 30, 2021
In 1921, Florida was booming, new areas
were developing, and new communities were
springing up in areas that just a few years
earlier were wilderness. Highlands County was
officially created on April 23, 1921 when a bill
was signed dividing DeSoto County into five
separate counties: Highlands, Hardee, DeSoto,
Charlotte, and Glades. In the following years,
Highlands County, along with much of the
state, saw incredible growth fueled by real
estate speculation. However, when the
Florida Real Estate Boom collapsed in the mid
1920s it was quickly followed by the Great
Depression. The local economy struggled but saw an upturn at the onset of
World War II when Highlands County was chosen for the site of Hendricks
Field and Avon Park Air Force Range (APAFR). After the war ended and Hendricks Field was inactivated, the site was turned into an international racetrack, now host of the annual “12 Hours of Sebring” while the APAFR is still in use as a military training facility. Tourism and agriculture also blossomed following the war. The coming decades saw steady growth as the County’s population swelled to 100,000 year-round residents. Today,
Highlands County remains a place of strong historical and cultural identity,
and the pictures featured in this report are evidence of the heritage that has
shaped our community.
To the Citizens of Highlands County:
I am pleased to present the fourteenth annual Highlands County Popular Annual Financial Report for the
fiscal year ended September 30, 2021. This report, which is prepared by the Clerk’s Accounting Division, is designed to be straightforward and easy to read. By reading this report we hope that you, the citizens of Highlands County, will have a better understanding of where your County revenues came from and how those dollars were managed and spent during the 2020-2021 fiscal year.
The financial information presented within this Popular Report was derived from Highlands County’s 2020-2021 Annual Comprehensive Financial Report, a 232 page document of detailed financial statements, note
disclosures, supplemental schedules, and statistical tables. The Annual Comprehensive Financial Report
was prepared in conformance with generally accepted accounting principles (GAAP) in the United States
and includes financial statements audited by CliftonLarsonAllen LLP. The County received an unmodified opinion, the best that can be received, on their financial statements for the 2020-2021 fiscal year.
The Popular Report, because of its summary nature, does not conform to GAAP and associated reporting standards set forth by applicable governing bodies and is not audited. The major differences between GAAP and non-GAAP reporting are due to the exclusion of component units, agency funds, presentation of individual funds, and full disclosure of all material financial and non-financial notes to the financial
statements. The Popular Report is a citizen’s report and is, therefore, intended to be easier to read and
understand.
This report represents my ongoing commitment to keep the citizens of Highlands County informed about
County finances. As you review our Popular Report, I invite you to share any questions, concerns, or
recommendations you may have with me, by contacting my office at (863) 402-6566. In addition to
reviewing this report, I invite you to also review the County’s Annual Comprehensive Financial Report. Both reports can be accessed online from the Highlands County Clerk of Courts webpage at https://highlandsclerkfl.gov/popular_services/financial_statements/index.php.
Internet access is available to the public at each of the Public Libraries located within the County. Additionally, you may request a copy of the Annual Comprehensive Financial Report from the Highlands County Clerk of Courts, 590 S. Commerce Ave., Sebring, Florida.
Sincerely,
Jerome Kaszubowski
Clerk of Circuit Court and Comptroller
A Message From
Jerome Kaszubowski
Highlands County Clerk of Circuit Court
and Comptroller
Table of Contents
Certificate of Achievement ............................................................... 1
Highlands County Government ........................................................... 2
Board of County Commissioners ......................................................... 3
County Departments ....................................................................... 4
Other Constitutional Officers ............................................................ 6
Clerk of the Circuit Court and Comptroller ........................................... 7
Court Services .............................................................................. 8
Business Services ........................................................................... 9
Financial Information ..................................................................... 10
Government-Wide Financial Information .............................................. 11
Capital Assets .............................................................................. 13
Governmental Funds Information ....................................................... 14
General Fund Information ............................................................... 16
Major Accomplishments and Future Projects ......................................... 17
Business Type Activities .................................................................. 19
Demographic Data ........................................................................ 21
Other Financial Data ...................................................................... 22
Contact Information ...................................................................... 23
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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 the Highlands County Clerk of Courts for its Popular Annual Financial Report for the fiscal year ended September 30, 2020. 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.
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Highlands County
Government
Voters elect five (5) independent constitutional officers, in addition to the Board, who provide checks and balances to the Board. The constitutional offices include:
Clerk of Courts
Property Appraiser
Tax Collector
Sheriff
Supervisor of Elections
Each office is separate and independent of the Board which ensures that the entity that decides how to spend your tax dollars (Board) is not the same entity that pays the County’s bills (Clerk of Courts), assesses your property’s tax value (Property Appraiser), collects your taxes (Tax Collector), protects its citizens
(Sheriff), or oversees the election process (Supervisor of Elections).
The Board of County Commissioners, as the legislative body for the County, budgets and provides the
funding used by the separate constitutional offices with the exception of fees collected by the Tax Collector, Property Appraiser, and the Clerk of Courts court operations. The County must prepare an annual budget, which is primarily supported by your property taxes, authorizing the spending of public funds. State law requires the County to have a balanced budget that can only be amended throughout the
year with Board approval at public board meetings. The fiscal year for the County begins October 1st and
ends September 30th. The Board of County Commissioners also serve as the Board of Supervisors for each of the 16 special assessment districts.
Highlands County has three incorporated cities: Avon Park, Sebring and Lake Placid. Each is governed by a city council elected by residents of their respective city.
Highlands County
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Highlands County
Board of County Commissioners
Highlands County is a non-charter county established under the Constitution and laws of the State of Florida. The County is divided into five (5) districts, each represented by a seat on the County Commission.
Each commissioner must live in the district they represent and are elected countywide to serve a four (4)
year term. Elections are staggered with even and odd number districts up for election every other election
cycle. By majority vote, the commissioners select a chairperson and vice-chairperson who serve in that capacity for a one-year term.
The Board of County Commissioners, as the legislative body, is charged with setting county policy and ensuring that taxpayer dollars are spent wisely. Board meetings are held in the Government Center at 9
a.m. on the 1st and 3rd Tuesday of the each month. The Government Center is located at 600 South
Commerce Avenue, Sebring, Florida. All meetings are open to the public.
Agendas and supporting documentation for upcoming board meetings can be accessed from the Highlands County Board of County Commissioner’s webpage at https://www.highlandsfl.gov/. All Board meetings are broadcast live on Comcast Channel 6 and are streamed live on the Board of County Commissioners’
Facebook page and the Clerk of Court’s website at http://www.highlandsclerkfl.gov/external.php#https://
hcbcc.granicus.com/ViewPublisher.php. Archived meetings (video/audio) and copies of the meeting
minutes are also available for public viewing on the Clerk’s webpage.
SCOTT KIROUAC
DISTRICT 3 CHAIRPERSON
KEVIN ROBERTS DISTRICT 1
KATHY RAPP
DISTRICT 2
ARLENE TUCK DISTRICT 4
CHRIS CAMPBELL
DISTRICT 5
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County Departments
Administration
The County Administrator and the Deputy County Administrator/Chief of Staff implement and enforce all decisions, ordinances, motions, policies, and procedures set forth by the Board of County Commissioners. The Administrator oversees the annual budget and the operations of eight (8) County departments employing 375+ employees. Each department is managed by a department director who reports directly to Administration. The Administrator's Office
includes a Capital Projects Manager, Legislative and Grants Coordinator, and the Public Information Office.
The Public Information Office creates and distributes accurate messages about county government via the web, print media, and through one-on-one interactions with constituents. The Office is charged with four (4) primary duties:
promoting county services, managing public records, liaising with the media, and acting as the single source of qualified information during a disaster.
Ag Extension
The Highlands County Extensions Service is a joint cooperative program of the United States Department of Agriculture (USDA), University of Florida, and the Highlands County Board of County Commissioners. Extension programs include: Agriculture (Citrus, Livestock, Forage, and Commercial Ornamental Plant Production), Urban Horticulture (including the
Master Gardener Program), and 4-H Youth Development (open to all youth in Highlands County ages 8-18).
Business Services
The Business Services Department is responsible for all business-related activities of the Board of County
Commissioners. Staff works in coordination with each Board department and the Clerk of Courts Office to ensure that the
day-to-day operating needs of Board departments are met. Divisions within Business Services include Human Resources, Risk Management, the Office of Management & Budget, Non-Ad Valorem Assessment, and Purchasing.
Community Programs
The Community Programs Department is responsible for all community-based programs and activities of the Board of County Commissioners. The Department is a collaborative hub for resources (Federal, State, Local, Private and Non-Profit) designed to aid economically disadvantaged individuals and families in our community. Staff coordinates a variety
of assistance to individuals and families through eligibility specialists who screen for available resources and provide not only direct services, but also information and referrals to other agencies. Divisions within Community Programs include the Children’s Advocacy Center, Healthy Families Highlands, Human Services, Libraries, and Veteran Services.
Development Services
The Development Services Department exists to create a quality community life for the citizens of Highlands County, which is accomplished through implementing countywide building, code enforcement, comprehensive planning and zoning policies and regulations that will ensure that Highlands County can respond to the ever-changing needs and values of its
citizens. Divisions within Development Services include Building, Code Enforcement, Planning, Zoning, and Housing.
The Department also oversees the operations of the Economic Development and Tourism Development Offices which are tasked with implementing economic development initiatives and strategies to encourage new business to locate to
Highlands County and to facilitate retention and expansion of existing local businesses with the goal of increasing job growth and the local tax base and improving the quality of life for the local community.
Engineering
The Engineering Department performs surveying, development review, project design and permitting, and construction project management. Staff are responsible for the review of construction plans and plats of residential and commercial developments proposed for unincorporated areas of the County to ensure they conform to County code and they review and approve work performed in public rights-of-way in the unincorporated areas. Divisions within Engineering include
Engineering, Traffic Operations, GIS – Addressing, and Surveying.
Parks & Facilities
The Parks & Facilities Department is responsible for overseeing the maintenance and repair of all facilities owned and
operated by the Board of County Commissioners. Divisions within Parks & Facilities include Parks & Recreation, Multi Sports Complex, and Facilities Management. The team provides responsive, cost-effective and high-quality services in the operation, maintenance and repair of County facilities, parks and boat ramps. The team strives to maintain a functional
and comfortable environment for the County departments, Constitutional Officers and the citizens, which the County
serves by overseeing all maintenance issues for the county buildings, including indoor air quality, heating, ventilation, air conditioning, electrical, plumbing, alarms, custodial services and grounds keeping.
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Public Safety
The Public Safety Department includes the operations of Fire Rescue, Emergency Management, and Emergency Medical Services. There are 20 total locations comprised of Fire Department Headquarters, Emergency Management Center, and 18 stations with paid or volunteer personnel. The Fire Department is a combination department which consists of both
career and volunteer firefighters. The County is the sole state licensed EMS ambulance provider responsible for 24 hour-a-day 911 emergency medical response and ambulance transportation throughout the geographical boundaries of Highlands County. Emergency Management is responsible for emergency and disaster activities including mitigation, preparedness,
response, and recovery. The hazardous material response team and the technical rescue team also fall under the
direction of Public Safety.
Road & Bridge
The Road & Bridge Department is responsible for the maintenance and repair of approximately 1,198 miles of roadway
with drainage, approximately 40 bridges, 28 miles of sidewalks and 5.74 miles of guardrails to deliver a safe and dependable transportation network. Divisions within Road & Bridge include Road & Bridge Operations, Asphalt Plant, Shell Pit, Invasive Plant Management, and Natural Resources. In addition, Road & Bridge is responsible for keeping track of the
fixed and moving inventory throughout the County.
Solid Waste
Landfill operations are located on a 987-acre site; which includes a 35-acre double synthetic lined Class I landfill cell, a
Construction and Demolition (C&D) cell, and areas for yard waste, tires, metal and other items that are recycled or
reused onsite.
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PROPERTY APPRAISER
C. 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 112,918 real property parcels and 15,448 tangible
personal property accounts. Florida law requires the Property Appraiser to update the values on these records annually.
TAX COLLECTOR
ERIC T. ZWAYER
The Tax Collector’s Office is responsible for providing a wide range of services including the collection and administration of ad valorem
taxes, non-ad valorem assessments, motor-vehicle and vessel
registrations and title fees, hunting and fishing license fees, and most recently, legislatively mandated issuance and renewal of driver’s licenses. These services are performed on behalf of local government and agencies of the State of Florida.
SHERIFF
PAUL BLACKMAN
The Sheriff is responsible for law enforcement and the protection of life and property in Highlands County, the welfare and safekeeping of the law offenders incarcerated in the Highlands County Jail, and for security and order in the Circuit and County Courts. The vision
of the Highlands County Sheriff’s Office is a safer Highlands County
where citizens and law enforcement are joined together, the rights
of all persons are respected, and community values are reflected.
SUPERVISOR OF ELECTIONS
PENNY OGG
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 required by the
Ethics Commission.
Highlands County
Constitutional Officers
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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
Accountant, auditor and recorder for the Board of County Commissioners
Collector and distributor of statutory assessments
Guardian of public funds and public property
Guardian and recorder of “Official Records”
Courts
Ensures that court orders, judgments and directives are carried out within the parameters allowed by law
Maintains the court’s records
Collects and disburses the court fines, fees and assessments
Collects and disburses court ordered child support and alimony payments
State Government
Collects and disburses documentary stamps and intangible taxes for the Department of Revenue
Collects and disburses numerous fees and assessments for the benefit of State Trust Funds
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
As custodian of County Funds, the Clerk ensures that the taxpayer’s money is managed according to law.
Provides internal audits of county government
Provides access to public records
Audits reports of guardians in guardianship cases
Provides assistance to citizens in accessing the courts
Processes and maintains court documents to ensure 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.
Given the magnitude of impact that the Clerk’s duties have on the peoples’ rights and property, it is essential that the Clerk
be accountable for his actions. Thus, the constitution and statutes decree that:
The Clerk be governed by statutory authority in carrying out the duties and functions of the office;
As auditor and custodian of county funds, the Clerk is subject to Auditor General rules/ regulations; and,
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.
Highlands County
Clerk of the Circuit Court and Comptroller
A Public Trustee Established by the Florida Constitution of 1838
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Court Services
The Clerk’s Court Services Department 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 Court Services Divisions include Circuit and County Civil, Domestic Relations/Family, Circuit and County Criminal, Juvenile, Traffic, Probate, Jury Management and
Pro Se’ / Self Help Court.
Civil Division
Circuit Civil is the jurisdiction for civil matters where damages sought is in excess of $30,000. Cases filed include real
property/mortgage foreclosures, professional malpractice, product liability, auto negligence, contract and indebtedness, and eminent domain. County Civil is the jurisdiction that includes Summary Procedure (Small Claims) with damages up to $8,000. County Civil also includes other civil matters in which damages sought do not exceed $30,000. Domestic Relations/Family Court includes child support and alimony cases that are filed and maintained in the Civil Court Division.
Criminal Court Division
Criminal Court is the focal point of the large criminal justice community in Highlands County. As a case passes through the system in the lower circuit and county levels, it is the responsibility of the Criminal Courts Division to coordinate, keep and
maintain the court files, attend court hearings and process fines, court costs and other fees assessed. Case maintenance is included for felony, misdemeanor, criminal traffic, ordinance related cases and all appeals associated with these case types.
Juvenile Division (Teen Court)
Juvenile Court is comprised of dependency and delinquency. Dependency includes case files pertaining to children who are abused, abandoned, neglected, at risk, or in need of services. Delinquency is responsible for processing complaint affidavits and arrest reports filed by law enforcement agencies and for state attorney petitions filed against children
charged with committing crimes. The State Attorney and Department of Juvenile Justice refer qualified cases to the Clerk-coordinated Teen Court program. All juvenile case files are strictly confidential.
Civil Traffic Division
The Civil Traffic Division processes and maintains non-criminal traffic citations issued by local law enforcement agencies and Florida Highway Patrol. Fines, fees, and court costs are collected and remitted monthly to the Department of Revenue and the disposition of citations are remitted to the Department of Highway Safety and Motor Vehicles. Contested citations
are set for court hearings before the County Judge or presiding Magistrate. The Clerk processes and maintains these
records for the Court and the Department of Highway Safety.
Probate Division
The Probate Division maintains 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 wills deposited with the Clerk of Court. Probate is a legal process for distributing the assets of a deceased person to their heirs or beneficiaries. The court oversees the estate to ensure debt payments and proper heir distribution. Probate is necessary when a court order is required to
transfer ownership or to distribute the assets of the estate. Probate is not required if all assets were jointly held and one
of the joint holders is the survivor.
Jury Management Division
Jury Management provides qualified prospective jurors to the courts in accordance with Florida Statutes. The right to trial
by jury is one of the fundamental American rights guaranteed by the State and Federal Constitutions. Jurors for county and circuit court are randomly selected from a driver license database provided to the court by the Department of Highway Safety and Motor Vehicles (DHSMV). The Court orders the Clerk of Court to summons a selected number of
potential jurors from the database. The Clerk issues the summons and maintains the venire for the Court and follows
through with payment to the jurors for their service. Juror qualification includes US citizenship, legal Highlands County, Florida residence, possession of a valid Florida driver’s license or ID card, and 18 years of age.
Pretrial Release Division
In October of 2011 the Clerk of Courts signed a Memorandum of Understanding with the Board of County Commissioners for administration of the Pretrial Release Program (PTR). This program, established per Administrative Order 2-12.1, minimizes prisoner overcrowding in the County jail by returning individuals to society who with a high degree of certainty
will return to court at their appointed time. The PTR clerk monitors defendants and reports findings to the Court.
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Court Services (continued)
Business Services
Law Library/Pro Se’/Self Help Division
The Clerk of Court maintains the Parker Lee McDonald Law Library for Highlands County where several court functions are
administered. In this division all civil appeals are processed and filed with the 2nd District Court of Appeals. Indigent ap-plications for all courts are reviewed and processed. Law library books and publications are maintained per Florida Stat-utes with court forms made available to the public either online (free) or in paper form (sold by packets). This office as-
sists pro se’ (self-represented) litigants for family matters of domestic relations including divorce, paternity, name chang-es, modifications of previous orders, enforcement of court orders by filing the case, attending the hearing and processing the court orders. The Clerk provides onsite kiosks for citizens to view all public record court cases and associated images. This office also reviews court document images rejected by redaction software and manually redacts statutorily specified
confidential information.
The Clerk’s Business Services Department provides all business related services in accordance with mandates of the Florida Constitution, Florida Statutes, County Ordinances and Resolutions and Interlocal agreements with the Highlands County Board of County Commissioners and other local constitutional officers. Functions included in the Business Services
Department include Accounting and Reporting, Accounts Payable/Receivables, Payroll, Information Technology, Official
Records, Tax Deeds, Marriage Licenses, Central Services and Compliance and Internal Auditing.
Accounting and Finance Division
The Clerk of Courts is accountant to the Board of County Commissioners. Accordingly, the Accounting and Finance Division provides accounting services to the Board of County Commissioners, as well as to the Clerk of Courts, in accordance with generally accepted accounting principles. In addition, accounting services of various levels are provided to other constitutional officers. The division is responsible for facilitating the preparation of the Annual Comprehensive Financial
Report and the Popular Annual Financial Report for Highlands County. The division prepares interim financial reports to the Board and is responsible for cash and investments management.
Other functions include processing payables and receivables for the Clerk of Court and the Board of County Commissioners
including pre-auditing, recording and disbursement of funds, and pre-auditing and recording of all County revenue.
The payroll function provides effective and efficient payroll services to both the Clerk of Courts and the Board of County Commissioners. Services provided include the processing of hours worked resulting in either a hard copy paycheck or the
direct deposit of wages through ACH services. Employee information, as provided to the Payroll Division by Board Human Resources, is verified for accuracy prior to payroll completion.
Information Technology Division
Information Technology (IT) provides comprehensive computer services to the Clerk of Courts, Board of County Commissioners, Tax Collector, and Supervisor of Elections, and financial application services to the Sheriff and Property Appraiser. In addition, the Clerk’s IT provides network and telephony services consisting of a broad variety of software
applications and technology tools to approximately 680+ users county-wide. The IT Division is instrumental in providing the
citizens and governmental agencies of Highlands County with real-time access to databases and services.
Official Records Division
Official Records is a major area of public contact and customer service. Responsibilities include receiving, scanning,
recording, indexing and maintaining official records and indexes on the Clerk’s web site, as well as 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 Official Records
Division serves the public through the issuance of marriage licenses, affidavits, certified copies of marriage licenses, as
well as the setup, posting and conducting of tax deed sales, and the storage of records for perpetuity and assurance of access by the citizens of Highlands County. The Division also attends and takes minutes for all Board of County Commissioners and Value Adjustment Board meetings.
Central Services is another dimension of this Division. Central Services provides complete mail services, both internal and external, to all county agencies and is a point of contact for the general public to the many county offices within the Government Center.
Compliance and Internal Audit Division
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, and reports directly to the Clerk. It focuses on
department processes and operations; ensures accuracy, efficiency, and the effectiveness of operations.
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Financial Information
The following pages contain financial data which include terms unique to governmental accounting. A familiarity with the following terms is essential to understanding the County’s financial position.
Governmental Activities represent most services provided to citizens, which include law enforcement, detention and
correction, fire and rescue services, emergency and disaster preparedness, road and bridge construction and maintenance, housing and veteran services, libraries, parks and recreation, and various court related activities. Property, sales and use taxes, and intergovernmental revenues finance these operations.
Business-Type Activities are operations that are similar to private businesses, which include Solid Waste and Energy Recovery (Asphalt Plant). These activities are primarily funded through user fees and charges. They are intended to be self-sufficient.
Program Revenues are derived from parties outside the County’s taxpayers or citizenry and, therefore, reduce the net cost to be funded from the government’s general revenues. 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 Position is the difference between assets and liabilities in the government-wide statement of net position. A
change in net position represents the difference between revenues and expenses in the government-wide statement of
activities. Net position is comprised of the following components:
» Net Investment in Capital Assets represents the difference between amounts paid for capital assets, such as
buildings and equipment, and the balance of outstanding debt used to acquire those assets. These assets are used to provide services to citizens and are not available for future spending.
» Restricted represents funds that are not available for general use by the County because they must be used for a
specific purpose or project, as required by law or regulation.
» Unrestricted represents the remaining balance available for use.
Fund Balance is the difference between current assets and current liabilities in the governmental funds and are
classified based on the level of restriction placed on its use.
» Nonspendable represent amounts that cannot be spent because they are either not in spendable form (such as
inventories and prepaid amounts) or are legally or contractually required to be maintained intact.
» Restricted represent amounts that can be spent only for specific purposes because of constraints imposed by
external providers (such as grantors, bondholders, and higher levels of government), or imposed by constitutional provisions or enabling legislation.
» Committed represents amounts that can be spent only for the specific purposes determined by the formal action
(ordinance) of the Board of County Commissioners, the County’s highest level of decision-making authority. Commitments may be changed or lifted only by the Board of County Commissioners taking the same formal action
(ordinance) that imposed the constraint.
» Assigned represents amounts intended to be used by the County for specific purposes. This includes spendable fund
balance amounts established by the Board of County Commissioners or the County Administrator that are neither restricted nor committed.
» Unassigned represents amounts that are available for any purpose. A positive unassigned fund balance can only be
reported in the Board’s general fund. Negative balances for any governmental fund may be reported if expenditures exceed amounts restricted, committed or assigned for those purposes.
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Government-Wide Financial Information
The Condensed Statement of Net Position (above) or “balance sheet” presents the County’s net position from a long-term prospective. It provides a summary of everything that the County owns (assets) and owes (liabilities), with the difference being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the County’s financial position is improving or
deteriorating.
Net Investment in
Capital Assets
Restricted
Unrestricted
-20%0%20%40%60%80%100%
Total Net Position (2021)
Government-wide statements present information about the government as a whole and are designed to provide readers with
a broad overview of the County’s finances, in a manner similar to a private sector business. Information presented in the government-wide statements include the activities of the Board of County Commissioners and the Constitutional Officers.
As of September 30, 2021, the County’s total net position
was $266.7 million, reflecting a $30.7 million increase from 2020 ($236.0 million).
•The net position of the County’s governmental activities
was $245.8 million, reflecting a $29.4 million increase from fiscal year 2020.
•The net position of the County’s business-type activities was $20.9 million, reflecting a $1.3 million increase from
fiscal year 2020.
The County’s total net position does not necessarily reflect
resources that are available for current spending. The largest portion, $252.9 million (94.8%) was the net investment in capital assets. Capital assets include land, buildings, machinery, equipment and software. These assets are used to provide services
to citizens and are not available for future spending. Restricted net position accounts for $36.7 million (13.8%) of the County’s total net position. These assets are restricted in use by grantors, laws, regulations, and debt covenants. The County reports a
negative $23.0 million (-8.6%) of unrestricted net position as a result of reporting its proportionate share of the Florida Retirement System’s net pension liability. Unrestricted net position reflects the resources available for use to meet the
County’s ongoing obligations to citizens and creditors.
CONDENSED STATEMENT OF NET POSITION
For the Fiscal Year Ended September 30th
Assets 2021 2020 2021 2020 2021 2020
Cash and Investments $79,238,970 $65,497,175 $13,639,279 $12,944,964 $92,878,249 $78,442,139
Receivables, Net 11,506,491 6,639,097 410,953 416,236 11,917,444 7,055,333
Restricted Assets 305,576 524,089 7,125,866 6,583,912 7,431,442 7,108,001
Capital Assets, Net 262,009,306 251,225,010 9,072,317 8,848,384 271,081,623 260,073,394
Other Assets 2,622,993 3,027,068 635,201 555,117 3,258,194 3,582,185
Total Assets 355,683,336 326,912,439 30,883,616 29,348,613 386,566,952 356,261,052
Deferred Outflows
Deferred Charges - - - - - -
Pension Related Items 18,406,032 31,887,280 215,375 358,357 18,621,407 32,245,637
Total Deferred Outflows 18,406,032 31,887,280 215,375 358,357 18,621,407 32,245,637
Liabilities
Payables and Accrued Liabilities 6,796,996 7,174,156 531,392 710,359 7,328,388 7,884,515
Unearned Revenue 12,524,005 2,585,505 - - 12,524,005 2,585,505
Notes and Loans 25,071,479 28,028,318 - - 25,071,479 28,028,318
Other Long Term Liabilities 30,222,067 101,396,470 9,075,779 9,317,761 39,297,846 110,714,231
Total Liabilities 74,614,547 139,184,449 9,607,171 10,028,120 84,221,718 149,212,569
Deferred Inflows of Resources
Pension/OPEB Related Items 53,724,587 3,239,221 561,713 59,489 54,286,300 3,298,710
Net Position
Net Investment in Capital Assets 243,879,064 231,232,076 9,072,317 8,684,054 252,951,381 239,916,130
Restricted 36,721,349 34,914,138 - - 36,721,349 34,914,138
Unrestricted (34,850,179) (49,770,165) 11,857,790 10,935,307 (22,992,389) (38,834,858)
Total Net Position $245,750,234 $216,376,049 $20,930,107 $19,619,361 $266,680,341 $235,995,410
Governmental Activities Business-Type Activities Total
$0
$50
$100
$150
$200
$250
$300
Governmental
Activities
Business-Type
Activities
Total
Total Net Position 2021 2020Millions
12
Government-Wide Financial Information
The Condensed Statement of Activities (above) presents information about the County’s revenues, expenses and change in net position during the fiscal year. Revenues of the governmental activities are classified as either program revenues or general revenues. During fiscal year 2021, the governmental activities total revenues increased $27.5 million. Total expenses
decreased $10.3 million. For business-type activities, total revenues decreased $1.5 million and expenses decreased $2.1 million.
Charges for services and grants and other
contributions are part of Program Revenues. In fiscal year 2021, program revenues increased $18.8 million (51.8%),
with charges for services increasing $5.5
million and grant funding increasing $13.3 million. The increase in grant revenue is primarily related to County’s receipt of
Coronavirus Relief Funds established under
the CARES Act during fiscal year 2021. General Revenues include taxes, state shared revenue and other miscellaneous
revenues. There was an increase in general revenues of $8.7 million (11.5%) during fiscal year 2021.
$0
$10
$20
$30
$40
$50
$60
$70
$80
Program Revenues General Revenues
Governmental Activities
Revenues 2021 2020
Millions
CONDENSED STATEMENT OF ACTIVITIES
For the Fiscal Year Ended September 30th
Revenues 2021 2020 2021 2020 2021 2020
Program revenues:
Charges for Services $28,901,387 $23,445,274 $12,591,817 $14,340,910 $41,493,204 $37,786,184
Operating Grants and Contributions 17,924,891 6,191,361 158,379 26,280 18,083,270 6,217,641
Capital Grants and Contributions 8,316,295 6,697,061 - - 8,316,295 6,697,061
General revenues:-
Taxes 62,454,908 57,704,535 - - 62,454,908 57,704,535
State Shared Revenue 16,520,077 15,003,122 - - 16,520,077 15,003,122
Miscellaneous 5,491,968 3,059,215 102,572 20,061 5,594,540 3,079,276
Total Revenues 139,609,526 112,100,568 12,852,768 14,387,251 152,462,294 126,487,819
Expenses
General Government 21,188,678 20,865,488 - - 21,188,678 20,865,488
Public Safety 43,208,028 59,515,863 - - 43,208,028 59,515,863
Physical Environment 1,068,965 1,250,441 - - 1,068,965 1,250,441
Transportation 14,905,826 18,631,875 - - 14,905,826 18,631,875
Economic Environment 2,977,572 3,266,775 - - 2,977,572 3,266,775
Human Services 18,607,574 7,664,991 - - 18,607,574 7,664,991
Culture and Recreation 3,042,138 3,542,238 - - 3,042,138 3,542,238
Court Related 4,822,945 5,387,500 - - 4,822,945 5,387,500
Interest on Long-term Debt 413,615 462,290 - - 413,615 462,290
Solid Waste - - 8,615,200 8,904,617 8,615,200 8,904,617
Energy Recovery - - 2,926,822 4,739,577 2,926,822 4,739,577
Total Expenses 110,235,341 120,587,461 11,542,022 13,644,194 121,777,363 134,231,655
Change in Net Position 29,374,185 (8,486,893) 1,310,746 743,057 30,684,931 (7,743,836)
Prior Period Adjustment - - - - - -
Beginning Net Position 216,376,049 224,862,942 19,619,361 18,876,304 235,995,410 243,739,246
Ending Net Position $245,750,234 $216,376,049 $20,930,107 $19,619,361 $266,680,341 $235,995,410
Governmental Activities Business-Type Activities Total
13
Government-wide expenses are classified by activity
and are principally supported by taxes and intergovernmental revenues. Governmental activities expenses for fiscal year 2021 totaled $110.2 million, representing a $10.4 million (8.6%) decrease over
fiscal year 2020 ($120.6 million). Human Services comprised the largest dollar increase ($10.9 million) which is primarily related to County’s disbursement of Coronavirus Relief Funds established under the CARES
Act. Public Safety decreased by $16.3 million, which is largely due to a $12.9 million decrease in pension expense.
Government-Wide Financial Information
Governmental Activities Capital Assets
As of September 30, 2021, the net capital assets of the County’s governmental activities totaled $262.0 million. The total
increase in the County’s capital assets for fiscal year 2021 was $10.8 million, or 4.3%.
$0
$10
$20
$30
$40
$50
$60
Governmental Activities Expenses
2021 2020
Millions
Land
13.1%
Infrastructure
36.1%
Buildings
20.7%
Improvements
3.9%Equipment
19.1%
Intangible
Assets
2.5%
Construction
in Progress
4.6%
Total Capital Assets by Category
General
Government
39.4%
Public Safety
23.0%
Physical
Environment
5.0%Transportation
27.4%
Economic
Environment
0.2%
Human
Services
0.5%
Culture/
Recreation
4.0%
Court
Related
0.5%
Total Capital Assets by Function
The Board holds legal title for the capital assets used in the operations of the Board, Clerk of Courts, Property Appraiser,
Tax Collector, and Supervisor of Elections and is accountable for them under Florida law.
Capital Assets – Governmental Activities 2021 2020
Land 46,933,880$ 48,374,895$
Infrastructure 128,819,037 120,035,880
Buildings 74,091,282 73,124,067
Improvements 14,075,979 13,994,548
Equipment 68,295,350 63,231,510
Intangible Assets (Software, Land Use Rights, etc.)8,881,524 8,861,894
Construction in Progress 16,556,205 14,120,965
Total Capital Assets - Governmental Activities 357,653,257 341,743,759
Less: Accumulated Depreciation/Amortization (95,643,951) (90,518,749)
Total Capital Assets, Net – Governmental Activities 262,009,306$ 251,225,010$
14
Governmental Funds Information
Fiscal Year 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
Taxes 62.4$ $57.7$ $55.9$ $55.2$ $53.2$ $52.1$ $51.3$ 44.3$ 44.6$ 45.5$
Licenses and Permits 1.5$ 1.0$ 1.0$ 1.5$ 0.8$ 0.8$ 0.7$ 0.6$ 0.5$ 0.5$
Intergovernmental 40.8$ 31.5$ 34.8$ 22.5$ 21.2$ 18.6$ 20.0$ 19.4$ 20.1$ 22.5$
Charges for Services 14.3$ 11.3$ 11.9$ 10.9$ 10.2$ 9.5$ 10.0$ 9.6$ 8.9$ 7.3$
Fines and Forfeitures 0.9$ 0.6$ 0.6$ 0.6$ 0.5$ 0.7$ 0.9$ 0.7$ 0.3$ 0.1$
Assessments 6.5$ 5.9$ 5.5$ 2.2$ 2.2$ 2.2$ 2.2$ 2.1$ 2.0$ 2.0$
Miscellaneous 1.0$ 3.9$ 6.1$ 4.5$ 4.2$ 3.8$ 4.0$ 3.8$ 3.8$ 3.4$
Interest Earnings 4.5$ 0.9$ 1.1$ 0.8$ 0.6$ 0.4$ 0.4$ 0.2$ 0.3$ 0.7$
Total 131.9$ $112.8$ $116.9$ $98.2$ $92.9$ 88.1$ 89.5$ 80.7$ 80.5$ 82.0$
Taxes
$62.4
Licenses and Permits
$1.5
Intergovernmental
$40.8
Charges for Services
$14.3
Fines and Forfeitures
$0.9
Assessments
$6.5
Miscellaneous
$1.0
Interest Earnings
$4.5
Governmental Revenue by Source
(in millions)
Governmental funds are used to account for essentially the same functions reported as governmental activities in the
government-wide statements; however, unlike the government-wide statements, governmental fund statements focus on
near-term inflows and outflows of spendable resources, and balances of spendable resources at the end of the fiscal year. This focus of the governmental funds differs from the presentation of the government-wide statements, on the preceding pages, due to the following:
Governmental Fund revenues include all proceeds from the sale of capital assets, but exclude donations, net revenue of internal service funds, and certain deferred revenues.
Governmental Fund expenditures include capital outlays for the acquisition of new assets, expenditures for debt issuance
costs and the repayment of long term debt principal, but exclude deferred expenses and annual depreciation and
amortization charges.
Components of the governmental fund revenues ($131.9 million) for the fiscal year ended September 30, 2021 are detailed by source in the graph and table below.
15
Governmental Funds Information
Fiscal Year 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
18.9$ 19.1$ 19.5$ 17.3$ 16.4$ 15.8$ 15.3$ 15.0$ 14.4$ 14.4$
51.0$ 51.2$ 48.7$ 55.4$ 46.5$ 49.1$ 37.5$ 36.8$ 44.9$ 34.7$
1.2$ 1.6$ 3.3$ 3.8$ 6.0$ 1.6$ 1.1$ 1.0$ 1.5$ 1.4$
25.6$ 21.4$ 19.3$ 17.0$ 17.5$ 14.3$ 14.7$ 16.1$ 15.0$ 15.9$
3.0$ 3.1$ 3.5$ 3.4$ 2.7$ 2.7$ 3.1$ 1.8$ 2.1$ 2.8$
18.6$ 7.4$ 3.6$ 3.6$ 3.7$ 3.8$ 4.7$ 5.1$ 4.0$ 3.3$
2.8$ 3.1$ 2.8$ 2.7$ 2.9$ 2.7$ 2.6$ 2.5$ 2.4$ 2.7$
5.1$ 4.7$ 4.6$ 4.4$ 4.2$ 4.5$ 4.4$ 4.4$ 4.2$ 4.0$
3.6$ 3.7$ 3.2$ 3.1$ 3.2$ 3.2$ 10.2$ 3.2$ 1.8$ 1.8$
Total 129.8$ 115.3$ 108.5$ 110.7$ 103.1$ 97.7$ 93.6$ 85.9$ 90.3$ 81.0$
Culture and Recreation
Court Related
Debt Service
General Government
Public Safety
Physical Environment
Transportation
Economic Environment
Human Services
General Government
$18.9
Public Safety
$51.0
Physical Environment
$1.2
Transportation
$25.6
Economic Environment
$3.0
Human Services
$18.6 Culture and Recreation
$2.8 Court Related
$5.1
Debt Service
$3.6
Governmental Fund Expenditures by Function
(in millions)
Components of the governmental fund expenditures ($129.8 million) for the fiscal year ended September 30, 2021 are detailed by function in the graph and table below.
$1
3
1
.
9
0
$1
1
2
.
8
0
$1
1
6
.
9
0
$9
8
.
2
0
$9
2
.
9
0
$8
8
.
1
0
$8
9
.
5
0
$8
0
.
7
0
$8
0
.
5
0
$8
2
.
0
0
$1
2
9
.
8
0
$1
1
5
.
3
0
$1
0
8
.
5
0
$1
1
0
.
7
0
$1
0
3
.
1
0
$9
7
.
7
0
$9
3
.
6
0
$8
5
.
9
0
$9
0
.
3
0
$8
1
.
0
0
$-
$10
$20
$30
$40
$50
$60
$70
$80
$90
$100
$110
$120
$130
$140
Governmental Funds Revenue and
Expenditures
Revenues Expenditures
Millions
(Ten Year Summary)
16
General Fund Information
The general fund is the general operating fund of the County. It is used to account for all financial resources except those
required to be accounted for in another fund. The activities of the general fund are principally funded by property taxes. Summary information on the general fund is provided below for fiscal years 2021 and 2020:
In an effort to mitigate current and future risks such as revenue shortfalls, changing economic conditions and unanticipated expenditures, the County’s goal is to maintain, at fiscal year end, an unassigned fund balance in the general fund of not less
than three (3) months of the following year’s general fund budgeted expenditures. Unassigned fund balance represents funds available at the end of the fiscal year. All other fund
balance classifications represent funds not available for new
spending because they are not in a spendable form, restricted for specific purposes or committed for other uses. As of September 30, 2021 the fund balance of the general fund
totaled $27.6 million; of which, 93.8% ($25.9 million) was
classified as unassigned.
Condensed Balance Sheet
2021 2020
Total Assets $43,289,512 $25,776,183
Total Liabilities 14,257,092 5,296,381
Total Deferred Inflows 1,405,084 1,091,634
Total Fund Balance 27,627,336 19,388,168
Total Liabilities & Fund Balance $43,289,512 $25,776,183
General Fund
Nonspendable
$1,249,038
4.5%
Assigned
$468,434
1.7%
Unassigned
$25,909,864
93.8%
General Fund -Fund Balance
$1
.
2
$1
.
3
$1
.
7
$1
.
3
$1
.
3
$1
.
1
$0
.
9
$0
.
7
$0
.
8
$0
.
6
$0
.
5
$0
.
5
$0
.
4
$0
.
4
$5
.
4
$0
.
5
$0
.
5
$1
.
1
$0
.
7
$1
.
1
$2
5
.
9
$1
7
.
5
$1
7
.
1
$4
.
9
$1
1
.
2
$1
8
.
0
$1
8
.
0
$1
5
.
4
$1
6
.
8
$1
9
.
8
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
$20.0
$22.0
$24.0
$26.0
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
General Fund -Fund Balance History
Nonspendable Assigned Unassigned
Millions
Condensed Statement of
Revenues, Expenditures and Changes in Fund Balance
2021 2020
Total Revenues $89,017,498 $72,741,387
Total Expenditures 84,374,025 72,697,314
Total Other Financing (Uses)3,595,695 164,509
Net Change in Fund Balance 8,239,168 208,582
Beginning Fund Balance 19,388,168 19,179,586
Ending Fund Balance $27,627,336 $19,388,168
General Fund
17
Interlake Boulevard Resurfacing – Highlands County is assisted the Town of Lake Placid on an awarded FDOT
Small County Outreach Program (SCOP) grant in the amount of $655,000 for resurfacing of East Interlake
Boulevard. The improvements included, but not limited to, the milling and resurfacing of existing pavement from Devane Circle to US 27, approximately 0.637 miles. The project was completed in November 2020.
Major Projects Scheduled
for the Future
Sebring Parkway Phase IIA – This project begins at Youth Care Lane and ends at Desoto Road encompassing the existing 2-lane roadway, currently known as S. Highlands Avenue. The project length is approximately 0.70 miles in length and involves the construction to replace the existing 2-lane roadway with a 4-lane divided roadway. The new roadway system will consist of four – 12’ wide travel lanes, curb and gutter drainage, and
an 8’ concrete multi-use path. Other improvements such as traffic signal upgrades, access management, and pedestrian crosswalks are also included as part of the project. The current budget for Phase IIA is $5,500,000.00, with FDOT’s participation being $3,811,072.00. Construction is scheduled to begin by May
2020 and is estimated to be completed by October 2022.
Sebring Parkway Phase IIB – This project begins at the Desoto Road intersection and extends to US 27 and is
approximately 0.474 miles in length. The existing 2-lane roadway is proposed to be replaced with a 4-lane
divided roadway. North of Highlands Regional Medical Center, there is a proposed design of a roundabout to reduce traffic conflicts in the area. As part of the project, a stormwater pond is a necessity to reduce runoff from the additional impervious area. The current budget for Phase IIB is $5,311,969.00, with FDOT’s
participation being $4,164,624.00. The project will be bid with Phase IIA, so the timelines are similar in
nature.
Memorial Drive Multiuse Path – Highlands County was awarded a State of Florida Department of Transportation
(FDOT) Local Agency Program (LAP) grant to construct an 8-foot-wide multiuse path along the right-of-way of Memorial Drive from Pompano Drive to Sebring Parkway in Sebring, FL, for an approximate distance of 7,500 linear feet. The total grant amount is $1,520,457. The intent is for the design, construction and CEI services to be done by outside forces. The estimated completion date is June 2023.
CR 721 Roadway Improvements – In June 2018, Highlands County entered into a state-funded grant agreement
with the State of Florida Department of Transportation (FDOT) for an FDOT Small County Road Assistance
Program (SCRAP) grant in the amount of $4,000,000 for design and construction of improvements to CR 721 from SR 70 to US 98. The work consists of resurfacing approximately 45,823 linear feet of roadway. Construction was completed in December 2021.
CR 623 (Kenilworth Boulevard) Roadway Improvements – Highlands County was awarded a State of Florida Department of Transportation (FDOT) Small County Road Assistance Program (SCRAP) grant in the amount of $1,419,207 for roadway improvements on CR 623 (Kenilworth Boulevard). The improvements will include, but
not be limited to, the milling and resurfacing of existing pavement from Haywood Taylor Boulevard to Mini
Ranch Road for an approximate distance of 7,804 linear feet (1.478 miles). The project is expected to be completed by July 2023.
Animal Services Building Addition – Highlands County has budgeted the amount of $600,000 for the construction of an addition to the existing Highlands County Sheriff’s Office Animal Services unit operations building. The project is expected to be completed by September 2022.
Highlands County
Major Accomplishments for 2020-2021
18
Traffic Operations Building – Highlands County has budgeted the amount of $760,000 for the construction of a
building for the Traffic Operations Division. The project is expected to be completed by September 2022.
Heron Street Roadway Improvements – Highlands County was awarded a FDOT Small County Outreach Program
(SCOP) grant in the amount of $1,001,791 for roadway improvements on Heron Street. The improvements will
include, but not limited to, the milling and resurfacing of existing pavement from Hammock Road to Howey Road, approximately 1.000 mile. The project is expected to be completed by July 2023.
W. Stryker Road Roadway Improvements – Highlands County was awarded a FDOT Small County Road Assistance Program (SCRAP) grant in the amount of $1,941,246 for roadway improvements on West Stryker Road. The improvements will include, but not limited to, the milling and resurfacing of existing pavement from North Olivia Drive to US 27, approximately 1.999 miles. The project is expected to be completed by July
2023.
Thunderbird Road East/West Sidewalk Extension – The construction consists of 4,700 lineal feet of a five (5)
foot wide concrete sidewalks along the right-of-way of Thunderbird Road in Sebring including associated safety and drainage improvements. Highlands County was awarded a FDOT Local Agency Program (LAP) grant for construction costs in the amount of $397,654.00 for the East Sidewalk Extension and $348,821.00 for the
West Sidewalk Extension. The projects have undergone extensive environmental delays due to the presence of
sand skinks and gopher tortoises within the project limits. Construction of both projects was completed in December 2021.
Arbuckle Creek Road Turn Lane – In February 2017, Highlands County was awarded an FDOT Small County Outreach Program (SCOP) grant in the amount of $936,152 for intersection improvements at Arbuckle Creek Road and Landfill Access Road. The construction consists of the addition of an eastbound left turn lane and a westbound right turn lane from Arbuckle Creek Road to the northbound Landfill Access Road. Design,
inspection, and construction of pavement widening and transition segments from the turn lanes back to the existing two-lane roadway, drainage improvements, and lighting are also included. Construction must be completed by July 2022.
Major Projects Scheduled for the Future
(continued)
19
Business-Type Activities
Solid Waste / Recycling Fund
Highlands County has two (2) Business-Type Activities (Enterprise Funds):
Solid Waste / Recycling Fund
Energy Recovery Fund (Asphalt Plant)
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.
The Department 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 are in compliance with regulatory requirements of the Florida Department of Environmental Protection.
The Solid Waste Management Program is funded from revenue derived from user fees. An enterprise fund 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.
This graph depicts the operating revenues and expenses for the Solid Waste / Recycling Fund
for the last two (2) fiscal years. Operating
revenues increased by 3.5% from $9.3 million in fiscal year 2020 to $9.7 million in fiscal year 2021. This is primarily due to increased
landfill fees. Operating expenses decreased
3.6% during fiscal year 2021 due to decreases in general and administrative expenses and depreciation.
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
2021 2020
Solid Waste Fund
Revenues
Expenses
Millions
20
Energy Recovery Fund/Asphalt Plant
The Energy Recovery Fund accounts for the operation of the County’s Asphalt Plant. The Asphalt Plant was constructed at the landfill site, permitting the use of methane gas produced by the landfill as an energy source for powering the plant.
The County received a grant from the Department of Environmental Protection which helped to support the purchase of the Plant. The Plant was placed into operation in October of 2008 and the first asphalt was produced in January of 2009. The asphalt produced by the Plant is used by the County’s Road and Bridge Department to maintain the County’s road system. A variety of recycled materials are utilized in the various mix designs, reducing the cost of asphalt production and
the amount of landfill material that enters the landfill.
This graph depicts operating revenues and expenses for the Energy Recovery Fund for the last two (2) fiscal years. Operating
revenues decreased by 41.6%, from $5.0
million in fiscal year 2020 to $2.9 million in fiscal year 2021, due to an decrease in sale of asphalt. Operating expenses decreased by
38.2% in fiscal year 2021 as a direct result of
a decrease in asphalt production.
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
2021 2020
Energy Recovery Fund
Revenues
Expenses
Millions
Business-Type Activities
(continued)
21
Demographic Data
0.0%
2.5%
5.0%
7.5%
10.0%
12.5%
0
25,000
50,000
75,000
100,000
125,000
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
Population Public School Enrollment Unemployment Rate %
Employees
% of
Labor Force
1.Advent Health f/k/a Florida Hospital 1,639 4.5%
2.Highlands County School Board 1,599 4.4%
3.Wal-Mart 935 2.6%
4.Publix 522 1.4%
5.South Florida State College 421 1.2%
6.Alan Jay Automotive 400 1.1%
7.Avon Park Correctional Institute 391 1.1%
8.Costa Farms 388 1.1%
9.Highlands County Board of County Commissioners 381 1.0%
10.Highlands County Sheriff's Office 371 1.0%
7,047 19.4%
36,477
Employer
Labor Force Employed
22
Assessed
Value of Total Total
Fiscal Residential Commercial Personal Less: Allowable Taxable Direct
Year Property Agriculture Property Other Property Exemptions Value Tax Rate
2021 5,069,210,600$ 641,097,786$ 949,233,771$ 1,130,867,590$ 752,606,707$ 3,207,042,444$ 5,335,974,010$ 8.5500$
2020 4,696,604,547 630,636,086 945,504,608 1,116,687,337 688,218,384 3,025,622,319 5,052,028,643 8.5500
2019 4,420,651,377 571,111,854 940,284,611 1,091,717,986 686,246,734 2,873,692,500 4,836,320,062 8.5500
2018 4,185,031,437 683,819,126 909,541,660 1,069,894,445 688,743,734 2,775,178,889 4,761,851,513 8.5500
2017 3,908,190,237 733,151,871 899,474,589 1,059,389,125 668,544,116 2,637,549,375 4,631,200,563 8.5500
2016 3,521,950,986 722,088,198 879,493,681 1,041,600,090 667,761,606 2,329,575,367 4,503,319,194 8.5500
2015 3,430,182,769 734,356,228 872,987,089 1,024,869,481 675,833,516 2,272,404,297 4,465,824,786 8.5500
2014 3,444,169,441 712,697,860 863,410,453 1,025,462,248 682,100,936 2,285,182,642 4,442,658,296 7.1000
2013 3,572,305,436 725,319,963 839,352,031 1,030,868,951 701,451,574 2,321,476,920 4,547,821,035 7.1000
2012 3,937,953,139 695,048,858 850,340,509 1,062,203,211 629,408,701 2,465,928,211 4,709,026,207 7.1000
Real Property (Assessed Value)
Other Financial Data
Taxable Value and Actual Value of Property
Last Ten Fiscal Years
$8
.
5
5
0
$8
.
5
5
0
$8
.
5
5
0
$8
.
5
5
0
$8
.
5
5
0
$8
.
5
5
0
$8
.
5
5
0
$7
.
1
0
0
$7
.
1
0
0
$7
.
1
0
0
$6
.
0
7
5
$6
.
1
2
0
$6
.
3
2
2
$6
.
5
4
2
$7
.
1
8
5
$7
.
1
8
5
$7
.
2
7
8
$7
.
2
6
5
$7
.
6
9
8
$7
.
8
1
3
0.00
1.00
2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
Property Tax Millage Rates
General Government School Board
Assessed Value
1.Duke Energy f/k/a Progress Energy $171,576,512
2.FLA Gas Transmission Co.80,734,224
3.Sebring Airport Authority 52,658,789
4.Tanglewood Investors Limited 49,118,898
5.Blue Head Land & Cattle Co LLC 45,506,225
6.Glades Electric Coop Inc. 45,006,296
7.Gulfstream Natural Gas Sys LLC 41,965,066
8.Embarq-Florida Inc. 29,295,010
9.Lykes Bros Inc. 28,999,278
10.Sun Comm Acquistions LLC 24,886,545
Taxpayer
23
Highlands County Government
Contact Information
BOARD OF COUNTY COMMISSIONERS
Government Center
600 South Commerce Avenue
Room B233
Sebring, FL 33870
www.highlandsfl.gov
(863) 402-6500
PROPERTY APPRAISER
C. Raymond McIntyre
Government Center
560 South Commerce Avenue
Room B138
Sebring, FL 33870
www.hcpao.org
(863) 402-6659
SUPERVISOR OF ELECTIONS
Penny Ogg
Government Center
580 South Commerce Avenue
Room A201
Sebring, FL 33870
www.votehighlands.com
(863) 402-6655
CLERK OF COURTS
Jerome Kaszubowski
Courthouse/Government Center
590 South Commerce Avenue
Room A243
Sebring, FL 33870
http://www.highlandsclerkfl.gov
(863) 402-6566
SHERIFF
Paul Blackman
Sheriff’s Office
434 Fernleaf Avenue
Sebring, FL 33870
www.highlandssheriff.org
(863) 402-7200
TAX COLLECTOR
Eric T. Zwayer
Government Center
540 South Commerce Avenue
Room A101
Sebring, FL 33870
www.hctaxcollector.com
(863) 402-6685