Agenda 09/12/2017 Item #16F609/12/2017
EXECUTIVE SUMMARY
Recommendation to authorize budget amendments appropriating approximately $396,121,342.14
of unspent FY 2017 grant and project budgets into fiscal year 2018.
OBJECTIVE: Board of County Commissioners' approval of budget amendments which will increase the
FY2018 budget by approximately $396,121,342.14 in the various Capital projects, Grant and Grant donor
matching funds.
CONSIDERATIONS: During fiscal year 2017, grants and capital projects were contemplated and
planned for in the adopted budget and/or budget amendments were processed. Grants and Capital
Projects do not necessarily “expire” at the end of the Board’s fiscal year, on September 30. The unspent
portion of these budgets need to roll forward into the next fiscal year to avoid disruption in the payment
of venders and employees. This action is considered customary and routine in accordance with budgetary
practices and the accounting associated with Capital and Grant Funds.
Grant awards are approved by the Board at various times during the year; many grants have fiscal year
cycles different than the County’s fiscal year of Oct 1 - Sept 30. At year-end, the accounting system SAP
automatically calculates the unspent budget (amended budget less expenditures) and posts this amount
into fiscal year 2018 budget as a budget amendment.
Some grants require local matching funds. In the donor funds, match money is budgeted as a transfer to
the Grant Fund. As expenditures are incurred, Finance transfers the correct amount of cash from the
donor fund to the Grant Fund. If at year end, the grant is not completed, committed match dollars sitting
in the donor fund must be re-budgeted in fiscal year 2018 to ensure that the grant is in compliance with
the grant contract and match requirements.
Capital Projects are usually multi-year projects. Budgets are created during the budget process and/or in
the form of budget amendments. As professionals and contractors are hired, purchase orders are opened
and work is in progress, the closing down and starting up a fiscal year should not disrupt the progress of a
capital project. The accounting system SAP automatically calculates the unspent budget (amended
budget less expenditures) and posts this amount into fiscal year 2018 budget as a budget amendment.
Section 129.06, Florida Statute, mandates that any increase in a Fund by the recognition of Carryforward
and increasing the appropriations must be approved by resolution of the Board of County Commissioners
after an advertised public hearing. (The resolution will be in the next BCC meeting on September 26).
The $396,121,342.14 is the amount of unspent budget (amended budget of $602,037,890.12 less
expenditures of $205,916,547.98) as of August 28, 2017. On October 1, SAP will automatically calculat e
and post the unspent budgets in each grant and capital project’s fund. The actual amount of the budget
amendment may be more or less than $396,121,342.14 depending on the activity within the remaining 33
days before September 30. Additional moneys will be spent when invoices are processed and/or the
Board may authorize budget amendments on September 12th and September 26th which was not
contemplated in this executive summary.
If we wait until after the close of the fiscal year for Board approval on the budget amendments to
carryforward the unspent budgets, all the capital projects and grants will sit idle with no budgets for 10
days. This will mean that over $146 million in open purchase orders cannot roll into FY 2018; venders
and employees will not receive any form of payment until after the October 10th Board meeting.
Below is a recap of Exhibit A listing the primary categories of the estimated roll over amounts in the
Capital Projects and Grants totaling $396,121,342.14. The categories are listed from most restricted to
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09/12/2017
least restricted in terms of various legislature, statutory, legal, policy, program or regulatory constraints.
Unspent budgets as of 8/28/2017
Grant Funds $50,551,417.31
Donor Funds Providing Grant Match Money $643,541.09
Impact Fees Capital Projects Funds $72,885,116.54
User Fees Capital Projects Funds $180,270,117.95
Gas Tax Capital Projects Fund $44,478,315.00
Ad Valorem Supported Capital Projects Funds $47,292,834.25
Total $396,121,342.14
FISCAL IMPACT: Budget amendments in the approximate amount of $396,121,342.14 are needed in
FY 2018 to re-appropriate unspent (FY 2017) budget within each capital project, grant and match funds
and to recognize a like amount in Carryforward/Grant revenue. Attached is Exhibit “A” listing each Fund
and estimated dollar amount calculated as of August 28, 2017. On October 1, the accounting system SAP
will calculate and post the precise amount of unspent budget and this amount may be more or less than
$396,121,342.14, depending on the activity over the remaining 33 days in the fiscal year. This roll of
unspent funds does not affect the adopted FY 2018 budget which the Board will approve on September
21, 2017.
GROWTH MANAGEMENT IMPACT: While there is no new growth management impact, this
carryforward funding request will ensure that there are no payments or contracting delays for budgeted
growth management projects.
LEGAL CONSIDERATIONS: This item was reviewed by the County Attorney, is approved as to
form and legality, and requires majority support for approval. -JAK
RECOMMENDATION: Recommendation to authorize budget amendments totaling approximately
$396,121,342.14 to re-appropriate unspent (FY2017) budget and carry forward into fiscal year 2018 for
capital projects, grants and match money.
PREPARED BY:
Susan Usher, Senior Budget Analyst, Office of Management and Budget
Mark Isackson, Corporate Financial Operations & Management Services, County Manager’s Office
ATTACHMENT(S)
1. Carryforward of unspent project budgets into FY 2018 (PDF)
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09/12/2017
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.F.6
Doc ID: 3675
Item Summary: Recommendation to authorize budget amendments appropriating approximately
$396,121,342.14 of unspent FY 2017 grant and capital project budgets into fiscal year 2018.
Meeting Date: 09/12/2017
Prepared by:
Title: Operations Coordinator – Office of Management and Budget
Name: Valerie Fleming
08/30/2017 12:04 PM
Submitted by:
Title: Operations Coordinator – Office of Management and Budget
Name: Valerie Fleming
08/30/2017 12:04 PM
Approved By:
Review:
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 08/30/2017 12:04 PM
Office of Management and Budget Susan Usher Level 3 OMB 1st Reviewer 1-4 Completed 08/30/2017 2:17 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 08/30/2017 2:43 PM
Budget and Management Office Mark Isackson Level 3 OMB 2nd Reviewer Completed 08/31/2017 10:26 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 09/04/2017 9:03 AM
Board of County Commissioners MaryJo Brock Meeting Pending 09/12/2017 9:00 AM
16.F.6
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Exhibit A
(As of 8/28/2017)
Grants:
Economic Development Fund (007)1,697,530.84
Supervisor of Elections Grant Fund (081)99.37
Sheriff's Grants Fund (115)372,872.65
Miscellaneous Grants Fund (116)200,078.60
Natural Resources Grant (117)6,407.52
Community Development Block Grants Fund (121)1,108,646.65
Services for Seniors - County Aging Program Fund (123)368,336.42
MPO Grants Fund (128)33,652.76
Library Grants Fund (129)681,581.58
E911 Wireless Emergency Phone System Fund (189)2,450.38
Public Utilities Grant Fund (416)375,000.00
Collier Area Transit (CAT) Grant Fund (424)9,359,223.80
Collier Area Transit (CAT) Grant Match Fund (425)791,159.23
Collier Area Transit (CAT) Enhancements Fund (426)2,120,441.45
Transportation Disadvantaged Fund (427)951,447.53
Transportation Disadvantaged Grant Fund (428)740,786.02
Transportation Disadvantaged Grant Match Fund (429)146,171.15
EMS Grants Fund (493)193,122.88
EMS Grants Match Fund (494)400,506.67
Airport Authority Capital Fund (496)869,596.22
Airport Authority - Immokalee Capital Improvements Fund (497)68,103.54
Airport Authority Grant Fund (498)327,790.97
Airport Authority Grant Match Fund (499)53,888.69
Specialized Grant Fund (701)1,822,298.08
Housing Grant Fund (705)4,067,173.51
Housing Grant Match Fund (706)34,288.43
Human Services Grant Fund (707)3,115,698.31
Human Services Grant Match Fund (708)57,506.29
Public Services Grant Fund (709)620,302.35
Public Services Grant Match Fund (710)73,869.24
Transportation Grant Fund (711)10,234,305.26
Transportation Grant Match Fund (712)2,232,074.29
County Managers Agency Grant Fund (713)112,951.79
County Managers Agency Grant Match Fund (714)111,424.00
Immokalee CRA Grant Fund (715)472,997.73
Bayshore CRA Grant Fund (717)626,676.93
Deepwater Horizon Oil Spill Settlement (757)1,981,700.00
State Housing Incentive Partnership Grant Fund (791)4,119,256.18
50,551,417.31$
Donor Funds Providing Match Money to Grants:
General Fund (001)273,872.75
MSTU Unincorporated General Fund (111)45,780.95
Conservation Collier Maintenance Fund (174)14,082.36
EMS (490)34,498.50
Sheriff's Confiscated Property Trust Fund (602)71,163.38
Crime Prevention Trust Fund (603)204,143.15
643,541.09$
Estimate of the Unspent 2017 Project Budgets to be Added to FY 2018 Budget
16.F.6.a
Packet Pg. 2072 Attachment: Carryforward of unspent project budgets into FY 2018 (3675 : Unspent FY 2017 grant and project budgets into fiscal year 2018)
Exhibit A
(As of 8/28/2017)
Estimate of the Unspent 2017 Project Budgets to be Added to FY 2018 Budget
Impact Fee Capital Projects:
Road Impact Fee - District 1 Fund (331)11,401,577.41
Road impact Fee - District 2 Fund (333)6,081,327.68
Road Impact Fee - District 3 Fund (334)2,264,442.38
Road Impact Fee - District 4 Fund (336)11,051,148.87
Road Impact Fee - District 6 Fund (338)7,047,202.01
Road Impact Fee - District 5 Fund (339)6,261,079.55
Regional Park Impact Fee Fund (345)823,023.48
Community and Regional Parks Impact Fee - Unincorporated Area Fd (346)22,260,595.46
EMS Impact Fee Fund (350)193,427.23
Library Impact Fee Fund (355)276,892.65
Ochopee Fire Control District Impact Fee Fund (372)12,802.56
Isle of Capri Impact Fee Fund (373)58,249.88
Correctional Facilities Impact Fee Fund (381)250,280.09
Law Enforcement Impact Fee Fund (385)706,812.31
Government Facilities Impact Fee Fund (390)176,165.30
Water Impact Fees Capital Projects Fund (411)1,112,534.47
County Sewer System Development Capital Fund (413)2,907,555.21
72,885,116.54$
User Fees Capital Projects:
Pine Ridge Industrial Park MSTU (132)75,636.84 Special Assessment
Naples Production Park MSTD (138)1,050,778.33 Special Assessment
Conservation Collier Capital Fund (179)132,239.20 Conservatiom Collier tax
Court Maintenance Fund (181)2,097,167.91 Court Fines & Fees
TDC Beach Park Facilities Fund (183)10,939,187.35 Tourist Development (TDC) tax
TDC - Beach Renourishment and Pass Maintenance Fund (195)20,527,414.08 Tourist Development (TDC) tax
Florida Boating Improvement Fund (303)2,184,423.41 Vessel Registration Fees
ATV Settlement (305)2,991,988.57 Settlement from SFWMD
Community Development - Planning Services Projects (309)75,000.00 User Fees
(TDC) Museum Capital Projects Fund (314)916,556.79 TDC tax
Clam Bay Restoration Capital Fund (320)103,034.31 Special Assessment
Pelican Bay Irrigation and Landscape Capital Fund (322)1,117,544.09 Special Assessment
Road Assessments (341)465,833.17 Special Assessment
Water - Sewer Motor Pool Capital Recovery Fund (409)2,047,441.99 Water-Sewer User Fees
Water User Fees Capital Projects Fund (412)31,667,779.58 Water User fees
Sewer User Fee Capital Projects Fund (414)87,719,399.10 Sewer User fees
Solid Waste Motor Capital Recovery Fund (472)185,907.89 Solid Waste fees
Solid Waste Capital Projects Fund (474)12,132,439.61 Solid Waste fees
Information Technology Capital Fund (506)643,960.32 Internal Service Charges
Motor Pool Capital Recovery Fund (523)1,243,181.37 User Fees
Tourist Development Capital Projects (758)1,953,204.04 Tourist Development tax
180,270,117.95$
Gas Taxes Capital Projects:
Road construction - Gas Tax Capital Fund (313)44,478,315.00$ Gas Taxes
Ad Valorem Capital Projects:
MSTD Landscaping Projects Fund (112)3,581,241.48
County-wide Capital Projects Fund (301)10,999,314.21
Parks and Recreation Capital Projects Fund (306)4,376,409.42
Transportation Road & Bridge Capital Fund (310)6,665,263.63
Stormwater Capital Projects Fund (325)12,996,604.30
EMS Capital Fund (491)8,674,001.21
47,292,834.25$
Grand Total 396,121,342.14$
16.F.6.a
Packet Pg. 2073 Attachment: Carryforward of unspent project budgets into FY 2018 (3675 : Unspent FY 2017 grant and project budgets into fiscal year 2018)