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Agenda 09/22/2020 Item #17E (Resolution - Amendments to the FY2020-21 Adopted Budget)17.E 09/22/2020 EXECUTIVE SUMMARY Recommendation to adopt a resolution approving amendments (appropriating carry forward, transfers and supplemental revenue) to the Fiscal Year 2020-21 Adopted Budget. OBJECTIVE: That the Board of County Commissioners adopts the attached resolution and the related amendments that amend the Fiscal Year 2020-21 adopted budget in accordance with Section 129.06, Florida Statutes. CONSIDERATIONS: Section 129.06, Florida Statutes defines how an annual budget, as adopted by the Board, can be amended. Certain budget amendments that increase the total appropriations of a fund over the adopted annual budget must be approved by resolution of the Board of County Commissioners after an advertised public hearing. Budget amendments requiring such approval include the appropriation of carry forward, interfund transfers, and supplemental revenue. The Board approved the grant and capital project roll on September 8, 2020, item 16175, in the estimated amount of $821,064,000. 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. The estimated amount was calculated on August 19, 2020. This is a public hearing to amend the budget for Fiscal Year 2020-21. Each of these budget amendments has been reviewed and approved by the Board of County Commissioners via separate Executive Summaries. A summary of the attached resolution has been advertised as required in Section 129.06 Florida Statutes. The attached resolution was available for public review and inspection with the related budget amendments and executive summary at the Office of Management and Budget. The amendments and summary are included herein by reference in the resolution. FISCAL IMPACT: The amendments and related executive summaries, which were previously considered and approved by the Board, contained their respective fiscal impact statements. GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive Summary. LEGAL CONSIDERATIONS: The County Attorney's Office has reviewed and approved the attached resolution for legal sufficiency - JAK. RECOMMENDATION: That the Board adopts the attached resolution amending the Fiscal Year 2020- 21 adopted budget. Prepared by: Mark Isackson, Director of Corporate Financial Management Services Office of Management & Budget ATTACHMENT(S) 1. Resolution Format FY21 through 09.22.20 proj roll CF (2021-PH) (PDF) Packet Pg. 2347 17.E 09/22/2020 COLLIER COUNTY Board of County Commissioners Item Number: 17.E Doe ID: 13478 Item Summary: Recommendation to adopt a resolution approving amendments (appropriating carry forward, transfers and supplemental revenue) to the Fiscal Year 2020-21 Adopted Budget. Meeting Date: 09/22/2020 Prepared by: Title: — Office of Management and Budget Name: Debra Windsor 09/11/2020 1:25 PM Submitted by: Title: Division Director - Corp Fin & Mgmt Svc — Budget and Management Office Name: Mark Isackson 09/11/2020 1:25 PM Approved By: Review: Office of Management and Budget Office of Management and Budget Budget and Management Office County Attorney's Office County Manager's Office Board of County Commissioners Debra Windsor Level 3 OMB Gatekeeper Review Laura Zautcke Additional Reviewer Mark Isackson Additional Reviewer Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Sean Callahan Level 4 County Manager Review MaryJo Brock Meeting Pending Completed 09/11/2020 1:26 PM Completed 09/11/2020 2:24 PM Completed 09/11/2020 3:05 PM Completed 09/14/2020 12:54 PM Completed 09/14/2020 2:45 PM 09/22/2020 9:00 AM Packet Pg. 2348 17.E.1 RESOLUTION NO. 20- A RESOLUTION PURSUANT TO SECTION 129.06(2), FLORIDA STATUTES, AMENDING THE BUDGET FOR THE 2020-21 FISCAL YEAR, WHEREAS, Section 129.06(2), Florida Statutes, provides that the Board of County Commissioners (hereinafter also referred to as "Board") at any time within a fiscal year may amend a budget for that year, and provides the procedures therefore, and WHEREAS, the Board of County Commissioners of Collier County, Florida, has received copies of budget amendments which appropriate: unanticipated carry forward, or make transfers from one fund to another; and WHEREAS, the Board has determined that it is appropriate to amend the Budget for Fiscal Year 2020-21 by resolution pursuant to Section 129.06, Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the budget amendments to the FY 2020.21 Budget described below are approved and hereby adopted and the FY 2020- 2l Budget is so amended. INCREASE (DECREASE) CARRY INCREASE BUDGET FORWARD OR INCREASE INCREASE INCREASE (DECREASE) AMENDMENT INTERFUND (DECREASE) (DECREASE) (DECREASE) 1NTERFUND FUND NUMBERS TRANSFERS RECEIPT EXPENDITURE RESERVES TRANSFERS Following is a breakdown of Unspent 2020 Project Budgets (20-002 & 20-003) and Project Purchase Orders (20-001) to be Added to the FY 2021 Budget; Grant Funds: 007 21-001/002 (9/08/20-16F5) 2,345,700 2,345,700 081 21-00IM02 (9/08/20-16F5) 354,000 354,000 115 21-0011002 (9/08/20-16175) I50,000 150,000 116 21-001/002 (9/08/20-16F5) 377,100 377,100 117 21-001/002 (9108/20-16F5) 6,800 6,800 119 21-0011002 (9/08/20-16175) 178,000 178,000 121 21-001/002 (9/08/20-16F5) 51,500 51,500 123 21-001/002 (9/08/20-16F5) 253,800 253,800 129 21-001/002 (9/08120-161`5) 57,900 57,900 129 21-0011002 (9/08/20-16F5) 2,038,700 2,038,700 416 21-003 (9/08/20-16F5) 3,382,500 3,382,500 417 21-003 (9/08/20-16F5) 1,127,500 1,127,500 424 21-003 (9/08/20-16F5) 19,410,700 19,410,700 425 23-003 (9/08/20-16F5) 1,489,600 1,489,600 426 21-0011002(9/08/20-16F5) 1,158,900 1,158,900 427 21-001/002(9/08/20-16F5) 1,175,900 1,175,900 428 21-003 (9/08/20-16F5) 1,001,000 1,001,000 429 21-003 (9/08/20-16F5) 149,200 149,200 475 21-003 (9f08f'W-l6F5) 200 200 476 21-003 (9l08P20-16F5) 1,000 1,000 493 21-003 (9l08l20-16F5) 467,200 467,200 494 21-003 (9108120-16F5) 112,300 112,300 498 21-003 (9l08/20-16F5) 5,237,300 5,237,300 499 21-003 (9/08/20-16F5) 977,900 977,900 701 21-003 (9l08/20-16F5) 90,000 90,000 703 21-003 (9l08/20-16F5) 239,100 239,100 704 21-003 (9108f20-16F5) 7,600 7,600 705 21-003 (9108/20-16F5) 11,153,300 t1,153,300 706 21-003 (9l08/20-16F5) 46,400 46,400 707 21-003 (9108/20-16F5) 70,599,900 70,599,900 708 21-003 (9/08120-16175) 28,500 28,500 709 21-003 (9/08120-16F5) 3,268,600 3,268,600 710 21-003 (9/08120-16F5) 916,900 916,900 711 21-003 (9/08/20-16F5) 20,339,300 20,339,300 712 21-003 (9/08/20-16F5) 5,346,700 5,346,700 715 21-003 (9/08/20-16F5) 676,400 676,400 716 21-003 (9/08/20-16F5) 76,900 76,900 717 21-003 (9108120-16F5) 300,000 300,000 718 21-003 (9/08/20-16F5) 614,200 614,200 Packet Pg. 2349 17.E.1 INCREASE (DECREASE) CARRY INCREASE FORWARD OR INCREASE INCREASE INCREASE (DECREASE) BUDGET' AMENDMENT INTERFUND (DECREASE) (DECREASE) (DECREASE) INTERFUND FUND NUMBERS TRANSFERS RECEIPT EXPENDITURE RF.SF.RVES TRANSFERS Grant Funds Continued: 757 21-001/002 (9l08/20-16F5) 71,200 71,200 791 21-003 (9/08/20-16F5) 5,955,200 5,955,200 Donor Funds Providing Match Money to Grants? 001 21-005 (9/08/20-16175) 11,723,800 11,723,800 80 21-005(9/08/20-16F5) 62,600 62,600 103 21-005(9/08/20-16F5) 213,100 213,100 111 21-005(9/08/20-16F5) 17,100 17,100 131 21-005 (9/08/20-16F5) 5,000,000 5,000,000 174 21-005 (9/08/20-16F5) 10,000 10,000 186 21-005 (9/08/20-16F5) 76,900 76,900 187 21-005(9/08/20-16F5) 2,751,600 2,751,600 473 21-005 (9/08/20-16FS) 1,000 1,000 490 21-005 (9/08/20-16F5) 1,100 1,100 495 21-005 (9108/20-16F5) 4,500,000 4,500,000 603 21-005 (9/08/20-16F5) 150,000 150,000 604 21-005 (9108/20-16F5) 10,000 10,000 Impact Fee / Capital Project Funds: 331 21-001/002 (9/08/20-161`5) 21,078,300 21,078,300 333 21-001/002 (9108120-16F5) 12,254,800 12,254,800 334 21-001/002 (9/08/20-16F5) 681,300 681,300 336 21-001/002 (9108120-16F5) t8,843,400 18,843,400 338 21-001/002 (9/08/20-16F5) 6,163,800 6,163,800 339 21-001/002 (9/08/20-16F5) 7,551A00 7,551,400 345 21-001/002 (9/08/20-16F5) 1,884,900 1,884,900 346 21-001/002 (910812046175) 31,695,600 31,695,600 350 21-001/002 (9/08/20-16F5) 815,900 815,900 355 21-001/002 (9108/20-16F5) 596,600 596,600 372 21-001/002 (9/08/20-16F5) 43,700 43,700 373 21-001/002 (9/08/20-16F5) 2,200 2,200 381 21-001/002 (9/08/20-16F5) 1,636,400 1,636,400 385 21-001/002 (9/08/20-16F5) 855,300 855,300 390 21-001/002 (9/08/20-16175) 3,055,800 3,055,800 411 21-001/002 (9/08/20-I6F5) 9,748,300 9,748,300 413 21-001/002 (9/08/20-16F5) 8,410,000 8,410,000 User Fees Capital Project Funds: 138 21-001/002 (9/08/20-16F5) 359,700 359,700 160 21-001/002 (9/08/20-16175) 6,353,100 6,353,100 179 21-001/002 (9/08/20-16F5) 114,600 114,600 181 21-001/002 (9/08/20-16F5) 2,937,400 2,937,400 183 21-001/002 (9/08/20-16175) 6,695,300 6,695,300 195 21-001/002 (9108120-116F5) 8,472,300 8,472,300 303 21-001/002 (9/08/20-116175) 1,649,000 1,649,000 305 21-001/002 (9/08/20-16F5) 104,200 104,200 309 21-00V002 (9/08/20-16175) 5,327,800 5,327,800 314 21-001/002 (9/08/20-16F5) 843,900 843,900 320 21-001/002 (9108/20-16F5) 190,900 190,900 322 21-0011002 (9/08/20-16175) 3,255,500 3,255,500 341 21-0011002 (9/08120-16F5) 456,400 456,400 370 21-0011002 (9/08/20-16F5) 29,705,800 29,705,800 409 21-001/002 (9/08/20-16175) 1,531,900 1,531,900 412 21-001/002 (9/08/20.16F5) 46,720,500 46,720,500 414 21-001/002 (9/08/20-16F5) 94,756,400 94,756,400 415 21-001/002 (9108/20-16175) 54,845,101) 54,845,100 418 21-001/002 (9/08/20-16F5) 37,500 37,500 472 21-001/002 (9/08/20-16F5) 918,500 918,500 474 21-0011002 (9/08/20-16F5) 13,622,000 13,622,000 491 21-001/002 (9/08/20-16F5) 8,022,500 8,022,500 496 21-001/002 (9/08/20-16F5) 6,802,600 6,802,600 506 21-001/002 (9108120-16F5) 4,961,400 4,961,400 523 21-001/002 (9/08/20-16F5) 5,949,000 5,949,000 758 21-001/002 (9/08/20-16F5) 5,351,700 5,351,700 787 21-001/002(9/08/20-16F5) 2,998,600 2,998,600 Fuel and Surplus Sales Tax Projects: 313 21-001/002 (9/08/20-16F5) 318 21.001/002 (9/08/20-16F5) 23,924,200 100,088,900 23,924,200 100,088,900 N LL 0 N N N 6 0 to C �L d 2 v 3 a 0 ti M 2 IL IL 0 U. V O L .o L >Z 0 N N N of 0 t 3 0 t r U- M E O U- C 0 r 3 O N d C d E t v Q -2- Packet Pg. 2350 17.E.1 INCREASE (DECREASE) CARRY INCREASE FORWARD OR INCREASE INCREASF. INCREASE (DECREASE) BUDGET AMENDMENT IN1'ERFUND (DECREASE) (DECREASE) (DECREASE) INTERFUND FUND NUMBERS TRANSFERS RECEIPT EXPENDITURE RESERVES TRANSFERS Ad Valorem Capital Projects Funds: 112 21-001/002 (9/08/20-16F5) 4,526,000 4,526,000 301 21-001/002 (9/08/20-16F5) 14,531,500 14,531,500 306 21-0011002 (9108l20-16F5) 8,286,200 8,286,200 310 21-0011002 (9/08/20-16F5) 27,211,900 27,211,900 325 21-001/002 (9/08120-16175) 18.441,900 18,441,900 BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this Resolution in full among the minutes of this meeting for permanent record in his office. This Resolution adopted this 22�d day of September 2020, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk By: DEPU Approved a Jeffrey A. Kl A. Klatzkow ity: Attorney Attorney BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By: Burt 1,. Sanders. BCC Chairman -i- Packet Pg. 2351