Osceola County

Board of County Commissioners

Recovery Plan 

State and Local Fiscal Recovery Funds

2021 Report
Osceola County 2021 Recovery Plan Performance Report 1

Osceola County Board of County 

Commissioners

2021 Recovery Plan

Table of Contents

General Overview ....................................................................................................................................... 2

Executive Summary......................................................................................................................... 2

Uses of Funds............................................................................................................................................... 4

Revenue Replacement...................................................................................................................... 4

Promoting Equitable Outcomes................................................................................................................. 9

Community Engagement.......................................................................................................................... 10

Labor Practices......................................................................................................................................... 10

Use of Evidence ......................................................................................................................................... 10

Table of Expenses by Expenditure Category ......................................................................................... 10
Osceola County 2021 Recovery Plan Performance Report 2 

GENERAL OVERVIEW: 

Executive Summary

On March 11, 2021, the American Rescue Plan Act (ARPA), Public Law No. 117-2 was signed 

into law. Section 9901 of ARPA created Section 603 of the Social Security Act, which created the 

Coronavirus Local Fiscal Recovery Fund (Recovery Fund). The Recovery Fund provides $130 

billion for local governments, including counties, cities, and smaller local governments. Osceola 

County has been awarded $72,985,227 and received its first disbursement in the amount of 

$36,492,613.50. A second payment is expected no earlier than 12 months after the first payment. 

The Recovery Funds, in coordination with other federal and state programs and allocations, allow 

Osceola County to mitigate the COVID pandemic, address the negative economic impacts, and 

make the necessary investments to our community, county, and infrastructure so that we can 

recover in an equitable way from this pandemic and be well positioned for the 21st century. 

Osceola County’s economy was hit especially hard. Located south of Orange County, Osceola 

County is home to the workers of Disney World, Universal Studios, and Sea World. Our tourism 

and hospitality-based economy was shut down in March 2020, and unlike our neighboring 

counties that received direct aid from the federal government through the Coronavirus Aid, 

Relief, and Economic Security Act (CARES Act), Public Law No. 116-136, Osceola County 

was forced into triage with only two smaller direct CARES Act allocations from the 

federal government, specifically from the Community Development Block Grant – 

Coronavirus (CDBG-CV), and FEMA Disaster Recovery Assistance funds. Faced with some of 

the longest food bank lines in the country, the third highest unemployment rate in the United 

States, and the highest unemployment rate in the state of Florida, the Osceola County Board 

of County Commissioners (the Board) quickly allocated the CDBG-CV, County General 

Fund dollars, and FEMA Disaster Recovery Assistance funds into three main categories of 

assistance: (1) food assistance, (2) business assistance, and (3) housing assistance. 

In July 2020, Osceola County was awarded a suballocation of Coronavirus Relief Funds from the 

State of Florida’s CARES Act allocation. With those funds, the Board expanded assistance efforts

to help support the costs of public safety, ensure the protection of residents, maintain local 

government operations, and the local response to the emergency health crisis. With the leveraged 

funds, the Board was able to adopt strategies for individuals, families, businesses, education, nonprofits, mental health, workforce training, and continued support for the recovery of tourism 

through our local destination marketing organization. Additionally, from these funds the County 

provided a bonus for employees that were on the frontline supporting the County’s operations from 

the onset of the pandemic, but not qualified for the State’s pandemic first responders bonus criteria.

Osceola County has provided the following necessary assistance to stabilize our economy and 

community: 
Osceola County 2021 Recovery Plan Performance Report 3

• $65,565,652 from the State of Florida’s Coronavirus Relief Fund went to support the costs 

of public safety, ensure the protection of residents, maintain local government operations 

and allowed the allocation of funds that would have supported the County’s public safety 

payroll to be used for the County’s local response to the public health emergency. The 

County’s strategies are mentioned above, and more detail provided in the table below:

• $6,320,306 from the State of Florida’s State Housing Initiative Partnership (SHIP) awarded 

to the County to support housing initiatives to aid in the pandemic response, Osceola 

County was able to support many critical initiatives.

• $2,862,023 from the U.S. Department of Housing and Urban Development’s Community 

Development Block Grant – Coronavirus, which was used to provide assistances to 

individuals, families, and businesses impacted by COVID-19. 

• $11,346,059.80 from the Treasury’s Emergency Rental Assistance 1 program to assist 

eligible households with household income at or below 80% of the area median income, 

stay in their homes. 

• $8,977,606.10 from the Treasury’s Emergency Rental Assistance 2 program to assist 

eligible households with household income at or below 80% of the area median income, 

stay in their homes. 

• $69,996.12 from the Public Health and Social Services Emergency Fund ("Relief Fund"). 

The Relief Fund allowed for the purchase of equipment used to disinfect the fire rescues, 

the solution used in this equipment, the purchase of consumable items such as cleaners, 

hand sanitizer and personal protective equipment including coveralls, boot covers, gloves 

masks, thermometers and probe covers.

• $48,000 from the Florida E911 Board the funds were used to assist the county with 

expenses necessary to protect County 911 personnel from COVID-19 e.g. cleaning and 

disinfecting, installation of protective shields between positions, etc.

• $1,724,43 is being requested from FEMA’s Disaster Recovery Assistance fund, which 

allowed the County to provide emergency protective measures.

Recipient Strategy Recipient Strategy

Individual Recipients Rental/Mortgage Foreclosure/

Eviction Asst/Utilities

Osceola Tech College / 

Adult Learning Center of Osceola Training for better paying jobs

Help Now - Not For Profit Rental/Mortgage Valencia Community College Training program for sustained employment

Cameron Preserve Phase II Development of Affordable Housing Experience Kissimmee Recovery Marketing/Local-Focused

Hope Center Housing Homeless Health Department 2 Mobile Medical Units

Homeless Services Network Housing Homeless Federally Qualified Health Centers 1 Mobile Medical Unit

Dillingham Apartment Chronically Homeless Park Place Behavioral Health Care Mental Health Assistance

Individual Recipients Elderly/Disabled assistance program School District of Osceola County Support for Distance Learning

Food Pantries/Bank (multiple) Food Insecurity Assistance United Cerebral Palsy School Support for Distance Learning

School District of Osceola County Food Insecurity Assistance - FIT support LS&S / Career Online High School Scholarships for online educational learning

Individual Recipients Business Assistance/Utilities County Support Costs & Supplies Support for delivery of strategies

Early Learning Coalition Child Care Assistance

CARES REPLACEMENT FUNDS:
Osceola County 2021 Recovery Plan Performance Report 4

Osceola County’s planned use of the ARPA Recovery Funds will complement the County’s prior 

response to the pandemic, through the use of revenue replacement. Since March 2020, Osceola 

County has seen substantial losses in various revenue sources. The County saw revenue loss in gas 

taxes, sales taxes, toll revenue, and tourist development taxes. Revenue replacement will allow the 

County to stabilize its finances, allowing for the continuation of county services, and enhance 

pandemic and economic recovery response efforts. 

The Board established the following categorical priorities to help guide how the future recovery 

efforts should be focused, ensuring equitable investments and establishing long-term resiliency for 

the county:

• Education/Training/Infrastructure

• County Infrastructure

• Targeted Recovery Efforts

• Enhanced Recovery of Tourism/Quality of Life

• Enhanced Transit

Key outcome goals of the County’s recovery efforts mirror the county’s strategic planned goals, 

which include establishing and promoting Osceola County as a great place to live with high quality 

infrastructure and transportation supported by a diversified economy delivered via an efficient and 

high performing county government. By replacing lost revenue, we will be providing an efficient 

and high performing county government. The strategies will then provide educational and 

workforce development opportunities and investments in infrastructure and transit which support 

a diversified economy, a more equitable community, and a higher quality of life. 
Osceola County 2021 Recovery Plan Performance Report 5

USE OF FUNDS:

Uses of Funds: REVENUE REPLACEMENT

Priority Category: Revenue Replacement (EC-6)

Funding Amount: $72,985,227

Purpose/Goal: Stabilize the County’s budget with revenue replacement to offset decreases in 

revenue experienced during the pandemic. Some of the sources of revenue that declined include 

the gas tax, sales tax, tourist development tax, and toll revenue. 

Description: Local governments may use payments from the Recovery Fund for the provision of 

government services to the extent of the reduction in revenue experienced due to the COVID-19 

public health emergency. Section 603(c)(1)(C) of the ARPA provides local governments with 

broad latitude to use the Fiscal Recovery Funds for the provision of government services. 

Government services can include, but are not limited to, maintenance, or pay-go funded building 

of infrastructure, including roads; modernization of cybersecurity, including hardware, software, 

and protection of critical infrastructure; health services, environmental remediation; school or 

educational services; and the provision of police, fire, and other public safety services.

Osceola County has generally decided to use Revenue Replacement to support the impacted 

revenue streams from the economic decline caused by the COVID-19 pandemic. It would be the 

County’s goal to stabilize the County’s finances and ensure the level of services for County 

operations are restored. The ability to implement this strategy will allow the County to both 

provide vital public services and help retain jobs, while allowing additional resources to focus on

the continued recovery efforts. While this plan is still evolving, the overall strategy will be for the 

revenue replacement funds to support human services, transportation, and impacted areas from the 

decline in revenues, for example the decline in Tourist Development Taxes impacted the County’s 

sporting facilities and venues. These funds will not be used directly to make a deposit in pension 

funds, funding debt services, legal settlements, or judgments. Neither will these funds be deposited 

into rainy day funds or other financial reserves. Nor will not be used as a non-federal match.

Osceola County’s long term recovery efforts fall under these broad categories: (1) education, 

workforce training, and supporting infrastructure, (2) investing in county infrastructure, (3) 

targeted recovery efforts within the Commission districts, ensuring equitable investments are 

made, (4) enhance and promote the recovery of tourism and the quality of life for our residents, 

and (5) enhance transit. 

Further details about each categorical use can be seen below:
Osceola County 2021 Recovery Plan Performance Report 6

EDUCATION/TRAINING/INFRASTRUCTURE: $12.5 million

Workforce development, scholarships for 

students attending higher education or job 

training, wrap around services and potential 

infrastructure to support educational/training 

opportunities are key to diversifying our 

economy beyond tourism so that the County may 

better withstand future economic fluctuations as 

well as the foundation for our citizens to improve 

their lives. (Strategic Plan Goal - Diversified 

Economy)

COUNTY INFRASTRUCTURE: $35.4 million

Extension of utilities and roads that could spur 

economic development is another key to 

improving our County. Where possible 

extension of utilities could be structured based 

on reimbursement to the County, such as for 

industrial development, so that the assistance 

could be further leveraged. Land acquisition 

that supports the County's need for economic 

development and additional affordable housing

are possibilities. (Strategic Plan Goal - High Quality Transportation & Infrastructure)

TARGETED RECOVERY EFFORTS: $5 million

Specific projects targeted to address the 

discrete needs of each District as identified 

by the respective Commissioner to equitably 

address the diverse needs of our community. 

This represents approximately $1 million in 

each District. County administration will 

work with each Commissioner to identify the 

projects. (Projects will meet one of the 

Commission's Strategic Plan Goals)
Osceola County 2021 Recovery Plan Performance Report 7

ENHANCE/ RECOVERY OF TOURISM/ QUALITY OF LIFE: $15 million

In addition to $3 million already committed to 

our destination marketing organization toward

its continued tourism recovery efforts through 

additional sales and marketing, the remaining 

$12 million would assist in funding

infrastructure (performing arts center / 

amphitheatre) to enhance not only our residents 

quality of life, but also further support the 

County’s primary economic industry, tourism. 

(Strategic Plan Goal - Great Place to Live).

ENHANCED TRANSIT: $5 million

Expansion of the County’s regional transit services 

(LYNX) and interconnectivity of the Kissimmee SunRail 

Station to NEOCITY will aid our underserved 

populations by providing more transportation options to 

get to work and school. (Strategic Plan Goal - High 

Quality Transportation & Infrastructure).

As mentioned above, Osceola County has provided the following necessary assistance to stabilize 

our economy and community:

• $65,565,652 from the State of Florida’s Coronavirus Relief Fund went to support the costs 

of public safety, ensure the protection of residents, maintain local government operations 

and allowed the allocation of funds that would have supported the County’s public safety 

payroll to be used for the County’s local response to the public health emergency.

• $6,320,306 from the State of Florida’s State Housing Initiative Partnership (SHIP) awarded 

to the County to support housing initiatives to aid in the pandemic response, Osceola 

County was able to support many critical initiatives.

• $2,862,023 from the U.S. Department of Housing and Urban Development’s Community 

Development Block Grant – Coronavirus, which was used to provide assistances to 

individuals, families, and businesses impacted by COVID-19. 

• $11,346,059.80 from the Treasury’s Emergency Rental Assistance 1 program to assist 

eligible households with household income at or below 80% of the area median income, 

stay in their homes. 

• $8,977,606.10 from the Treasury’s Emergency Rental Assistance 2 program to assist 

eligible households with household income at or below 80% of the area median income, 

stay in their homes. 
Osceola County 2021 Recovery Plan Performance Report 8

• $69,996.12 from the Public Health and Social Services Emergency Fund ("Relief Fund"). 

The Relief Fund allowed for the purchase of equipment used to disinfect the fire rescues, 

the solution used in this equipment, the purchase of consumable items such as cleaners, 

hand sanitizer and personal protective equipment including coveralls, boot covers, gloves 

masks, thermometers and probe covers.

• $48,000 from the Florida E911 Board the funds were used to assist the county with 

expenses necessary to protect County 911 personnel from COVID-19 e.g. cleaning and 

disinfecting, installation of protective shields between positions, etc.

• $1,724,43 is being requested from FEMA’s Disaster Recovery Assistance fund, which 

allowed the County to provide emergency protective measures.
Osceola County 2021 Recovery Plan Performance Report 9

PROMOTING EQUITABLE OUTCOMES:

Osceola County is home to a majority-minority population, with 55% of our population Hispanic, 

9% African American, and 30% White. Additionally, our median household income is $52,279 

per year with approximately 13% of our population living in poverty. Osceola County is aware of 

our historically underserved and marginalized populations and has made it a priority to assist them. 

The County provides all information about county services in both English and Spanish and 

continuously works towards greater awareness of our human service programs within the 

community. 

In recognition of the disproportionate 

impacts of COVID-19 on health and 

economic outcomes in low-income 

communities, Osceola County has 

established priorities that will focus on the 

hardest hit from the public health crisis. The 

Board has committed funding to connect 

unemployed and low-wage workers with 

good jobs and careers by investing in 

education and training initiatives. This is 

critical for the residents of Osceola County, 

many of which were disproportionately

impacted by the pandemic with the complete 

shutdown of the tourism industry and slow 

recovery that has followed. 

The revenue replacement funding will also be used to improve the County’s infrastructure, 

including utilities and roads. These projects will have a direct impact on the underserved 

communities in Osceola County, providing the needed infrastructure and improved connectivity 

to enhance opportunities. 

Establishing the opportunity for the residents to upskill, train, and find new employment and 

essential services is also key to ensuring the improvements provide the highest level of equity. In 

addition to road improvements, the county will also invest in expanding bus services, creating 

connections between SunRail, our local commuter rail system, and NEOCITY, the County’s new 

technology district home to high-tech/high-wage job opportunities, and easy access to Valencia 

Community College.

Osceola County Qualified Census Tracts
Osceola County 2021 Recovery Plan Performance Report 10

COMMUNITY ENGAGEMENT:

The Recovery Plan brought forward by the Board of County Commissioners is a result of strong 

community engagement. The Board is committed to ensuring their constituents and communitybased organizations feedback and suggestions are heard. Through public meetings, public 

workshops, and one-on-one discussions with residents and community leaders, the Board of 

County Commissioners have established a balanced plan that brings forward the needs of the 

community, while ensuring efforts will create equity and long-term resiliency for future 

generations. 

LABOR PRACTICES:

Osceola County is committed to promote effective and efficient delivery of high-quality

infrastructure projects which is supported by the County’s existing Procurement Code. This 

document outlines the County’s procurement process and ensures all County projects follow the 

required Federal, State and local laws. 

USE OF EVIDENCE:

The County does not have specific projects that require the use of evidence. However, the County 

will evaluate all projects to ensure that they have the greatest impacts for the community with a 

focus on improving the quality of life and opportunities for the underserved communities, creating 

a more stable economy and enhancing training and education systems.

TABLE OF EXPENSES BY EXPENDITURE CATEGORY:

Category Recovery

Plan

Allocation

Cumulative 

expenditures 

to date ($)

Amount 

spent since 

last Recovery 

Plan

6 Expenditure Category: Revenue Replacement

6.1 Provision of Government Services $72,985,227 $0 $0