Agenda 09/11/2018 Item #16F 709/11/2018
EXECUTIVE SUMMARY
Recommendation to authorize budget amendments appropriating approximately $530,027,210 of
unspent FY2018 grant and project budgets into FY2019.
OBJECTIVE: Board of County Commissioners' approval of budget amendments which will increase the
FY 2019 budget by approximately $530,027,210 in the various Capital projects, Grant and Grant donor
matching funds.
CONSIDERATIONS: During fiscal year 2018, 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 th e 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 2019 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 2019 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 2019 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 25).
The $530,027,210 is the amount of unspent budget (amended budget of $830,044,853.87 less
expenditures of $337,316,453.87) as of August 27, 2018 plus the amount of transfers to be made by the
donor funds of $37,298,810. On October 1, SAP will automatically calculate 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 $530,027,210 depending on the activity within the remaining 35 days before September
30. Additional moneys will be spent when invoices are processed and/or the Board may authorize budget
amendments on September 11th and September 25th 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 9
days. This will mean that over $167 million in open purchase orders canno t roll into FY 2019; venders
and employees will not receive any form of payment until after the October 9th Board meeting.
16.F.7
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09/11/2018
Below is a recap of Exhibit A listing the primary categories of the estimated roll over amounts in the
Capital Projects and Grants totaling $530,027,210. The categories are listed from most restricted to least
restricted in terms of various legislature, statutory, legal, policy, program or regulatory constraints.
Unspent budgets
as of 8/27/2018
Grant Funds $67,064,100
Donor Funds Providing Grant Match Money 37,298,810
Gas Tax Capital Projects Fund 33,490,300
Impact Fees Capital Projects Funds 118,419,200
User Fees Capital Projects Funds 189,137,400
Ad Valorem Supported Capital Projects Funds 84,617,400
Total $530,027,210
FISCAL IMPACT: Budget amendments in the approximate amount of $530,027,210 are needed in FY
2019 to re-appropriate unspent (FY 2018) 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 27, 2018. 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
$530,027,210, depending on the activity over the remaining 35 days in the fiscal year. This roll of
unspent funds does not affect the adopted FY 2019 budget which the Board will approve on September
20, 2018.
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
$530,027,210 to re-appropriate unspent (FY 2018) budget and carry forward into fiscal year 2019 for
capital projects, grants and match money.
PREPARED BY:
Susan Usher, Senior Budget Analyst, Office of Management and Budget
Mark Isackson, Director of Corporate Finance & Management Services, Office of Management and
Budget
ATTACHMENT(S)
1. FY18 Proj roll to FY19 Attachment A for Ex Sum (PDF)
16.F.7
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09/11/2018
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.F.7
Doc ID: 6566
Item Summary: Recommendation to authorize budget amendments appropriating approximately
$530,027,210 of unspent FY2018 grant and project budgets into FY2019.
Meeting Date: 09/11/2018
Prepared by:
Title: Operations Coordinator – Office of Management and Budget
Name: Valerie Fleming
08/29/2018 3:42 PM
Submitted by:
Title: Operations Coordinator – Office of Management and Budget
Name: Valerie Fleming
08/29/2018 3:42 PM
Approved By:
Review:
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 08/29/2018 3:43 PM
Budget and Management Office Mark Isackson Level 3 OMB 2nd Reviewer Completed 08/29/2018 3:50 PM
Office of Management and Budget Valerie Fleming Level 3 OMB 1st Reviewer 1-4 Skipped 08/29/2018 3:56 PM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 08/30/2018 11:47 AM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 09/03/2018 6:52 PM
Board of County Commissioners MaryJo Brock Meeting Pending 09/11/2018 9:00 AM
16.F.7
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Exhibit A
(As of 8/27/2018)
Grants:
Economic Development Fund (007)1,543,100
Sheriff's Grants Fund (115)98,100
Miscellaneous Grants Fund (116)82,000
Natural Resources Grant (117)6,700
Sea Turtle/Parks Grant (119)3,700
Community Development Block Grants Fund (121)47,300
Services for Seniors - County Aging Program Fund (123)206,100
MPO Grants Fund (128)45,400
Library Grants Fund (129)512,300
Public Utilities Grant Fund (416)375,000
Collier Area Transit (CAT) Grant Fund (424)8,777,900
Collier Area Transit (CAT) Grant Match Fund (425)1,427,500
Collier Area Transit (CAT) Enhancements Fund (426)1,796,700
Transportation Disadvantaged Fund (427)850,400
Transportation Disadvantaged Grant Fund (428)846,500
Transportation Disadvantaged Grant Match Fund (429)140,900
EMS Grants Fund (493)242,200
EMS Grants Match Fund (494)5,000
Airport Authority Capital Fund (496)11,201,900
Airport Authority - Immokalee Capital Improvements Fund (497)4,700
Airport Authority Grant Fund (498)496,300
Airport Authority Grant Match Fund (499)131,100
Specialized Grant Fund (701)1,836,400
Administrative Services Grants (703)106,100
Housing Grant Fund (705)3,775,400
Housing Grant Match Fund (706)40,900
Human Services Grant Fund (707)3,285,900
Human Services Grant Match Fund (708)47,000
Public Services Grant Fund (709)858,500
Public Services Grant Match Fund (710)82,500
Transportation Grant Fund (711)17,434,200
Transportation Grant Match Fund (712)2,902,600
Bayshore CRA Grant Fund (717)42,600
Deepwater Horizon Oil Spill Settlement (757)2,020,300
State Housing Incentive Partnership Grant Fund (791)5,790,900
67,064,100
Donor Funds Providing Match Money to Grants:
General Fund (001)16,896,906
MSTU Unincorporated General Fund (111)50,324
Community Development Fund (113)46,331
Planning Services Fund (131)9,578,200
Conservation Collier Maintenance Fund (174)770
EMS (490)11
Airport Fund (495)9,643,155
Sheriff's Confiscated Property Trust Fund (602)24,257
Crime Prevention Trust Fund (603)58,856
Pelican Bay Street Lighting District Fund (778)1,000,000
37,298,810
Gas Taxes Capital Projects:
Road construction - Gas Tax Capital Fund (313)33,490,300 Gas Taxes
Estimate of the Unspent 2018 Project Budgets to be Added to FY 2019 Budget
16.F.7.a
Packet Pg. 2632 Attachment: FY18 Proj roll to FY19 Attachment A for Ex Sum (6566 : Unspent FY 2018 grant and project budgets into fiscal year 2019)
Estimate of the Unspent 2018 Project Budgets to be Added to FY 2019 Budget - continued
Impact Fee Capital Projects:
Road Impact Fee - District 1 Fund (331)17,512,200
Road impact Fee - District 2 Fund (333)8,561,800
Road Impact Fee - District 3 Fund (334)1,314,100
Road Impact Fee - District 4 Fund (336)13,844,200
Road Impact Fee - District 6 Fund (338)11,228,700
Road Impact Fee - District 5 Fund (339)7,672,000
Regional Park Impact Fee Fund (345)945,500
Community and Regional Parks Impact Fee - Unincorporated Area Fd (346)21,547,100
EMS Impact Fee Fund (350)2,339,400
Library Impact Fee Fund (355)555,400
Ochopee Fire Control District Impact Fee Fund (372)17,300
Isle of Capri Impact Fee Fund (373)70,800
Correctional Facilities Impact Fee Fund (381)1,612,400
Law Enforcement Impact Fee Fund (385)1,304,000
Government Facilities Impact Fee Fund (390)3,039,200
Water Impact Fees Capital Projects Fund (411)13,192,400
County Sewer System Development Capital Fund (413)13,662,700
118,419,200
User Fees Capital Projects:
Pine Ridge Industrial Park MSTU (132)1,000 Special Assessment
Naples Production Park MSTD (138)348,800 Special Assessment
Conservation Collier Capital Fund (179)119,000 Conservatiom Collier tax
Court Maintenance Fund (181)6,119,200 Court Fines & Fees
TDC Beach Park Facilities Fund (183)11,376,100 Tourist Development (TDC) tax
TDC - Beach Renourishment and Pass Maintenance Fund (195)40,435,600 Tourist Development (TDC) tax
Florida Boating Improvement Fund (303)855,200 Vessel Registration Fees
ATV Settlement (305)3,019,200 Settlement from SFWMD
Community Development - Planning Services Projects (309)112,100 User Fees
(TDC) Museum Capital Projects Fund (314)1,024,900 TDC tax
Clam Bay Restoration Capital Fund (320)106,700 Special Assessment
Pelican Bay Irrigation and Landscape Capital Fund (322)2,020,600 Special Assessment
Road Assessments (341)473,500 Special Assessment
Sports Complex Capital (370)74,600 TDC tax
Water - Sewer Motor Pool Capital Recovery Fund (409)2,892,200 Water-Sewer User Fees
Water User Fees Capital Projects Fund (412)29,449,800 Water User fees
Sewer User Fee Capital Projects Fund (414)64,121,800 Sewer User fees
Public Utilities Special Assessment (418)20,000 Special Assessment
Solid Waste Motor Capital Recovery Fund (472)327,200 Solid Waste fees
Solid Waste Capital Projects Fund (474)9,868,900 Solid Waste fees
Information Technology Capital Fund (506)1,794,200 Internal Service Charges
Motor Pool Capital Recovery Fund (523)6,087,300 User Fees
Tourist Development Capital Projects (758)8,489,500 Tourist Development tax
189,137,400
Ad Valorem Capital Projects:
MSTD Landscaping Projects Fund (112)5,054,200
County-wide Capital Projects Fund (301)20,700,400
Parks and Recreation Capital Projects Fund (306)3,987,000
Transportation Road & Bridge Capital Fund (310)20,278,000
Stormwater Capital Projects Fund (325)23,968,600
EMS Capital Fund (491)10,629,200
84,617,400
Grand Total 530,027,210
16.F.7.a
Packet Pg. 2633 Attachment: FY18 Proj roll to FY19 Attachment A for Ex Sum (6566 : Unspent FY 2018 grant and project budgets into fiscal year 2019)