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Agenda 09/09/2021 Item # 2B2.B 09/09/2021 COLLIER COUNTY Board of County Commissioners Item Number: 2.B Item Summary: BCC Fiscal Year 2022 Tentative Millage Rates and Tentative Budget Meeting Date: 09/09/2021 Prepared by: Title: — Office of Management and Budget Name: Debra Windsor 09/02/2021 11:46 AM Submitted by: Title: Director - Facilities Maangement — Facilities Management Name: Ed Finn 09/02/2021 11:46 AM Approved By: Review: Office of Management and Budget Office of Management and Budget County Attorney's Office County Manager's Office Board of County Commissioners Debra Windsor OMB Review Laura Zautcke Additional Reviewer Jennifer Belpedio CAO Review Sean Callahan County Manager Review Geoffrey Willig Meeting Pending Completed 09/02/2021 11:47 AM Completed 09/02/2021 2:29 PM Completed 09/03/2021 2:35 PM Completed 09/03/2021 4:07 PM 09/09/2021 5:05 PM Packet Pg. 35 2.B.1 COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA Thursday, September 9, 2021, 5:05 p.m. 1. ADVERTISED PUBLIC HEARING — BCC — Fiscal Year 2022 Tentative Budget A. Discussion of Tentative Millage Rates and Increases Over the Rolled Back Millage Rates B. Review and Discussion of Changes to the Tentative Budget C. Public Comments and Questions D. Announcement of Tentative Millage Rates and Percentage Changes in Property Tax Rates E. Resolution to Adopt the Tentative Millage Rates F. Resolution to Adopt the Amended Tentative Budget G. Announcement of Final Public Hearing as Follows: Final Public Hearing on the FY 2021-22 Collier County Budget Thursday, September 23, 2021 5:05 p.m. Collier County Government Center W. Harmon Turner Building (F) Third Floor, Boardroom Naples, Florida 2. ADJOURN Packet Pg. 36 2.B.1 Office of the County Manager Mark Isackson 3299 Tamiami Trail East, Suite 202 • Naples Florida 34112-5746 • (239) 252-8383 To: Board of County Commissioners From: Mark Isackson, County Manager Subject: September 9, 2021 First FY 2022 Budget Hearing - Tentative Millage Rates and Amended Tentative Budget The timeline for approval of Collier County's FY 2022 budget has progressed to the first public budget hearing set for Thursday evening September 9, 2021 at 5:05 p.m. In accordance with the State's Truth in Millage (TRIM) Statutory guidelines, required notice for this meeting was provided within the Notice of Proposed Taxes distributed recently through the Property Appraiser's Office. Notice of this hearing was also provided with Board adoption of Resolution 2021-157 setting the Maximum Millage Rates on July 13, 2021. Fiscal year 2022 budget planning culminated with Board approval of budget policy on February 23, 2021. Based upon this guidance, staff presented for review and consideration the proposed FY 2022 budget which was the subject of workshop discussions on June 24, 2021. Following discussions on the proposed FY 2022 budget in June, the Property Appraiser updated preliminary June taxable value numbers with July certified taxable values. At the Board meeting of July 13, 2021, the Board adopted the required resolution establishing proposed millage rates as the maximum property tax rates to be levied in FY 2022 and reaffirmed the September public hearing dates for the budget approval process. Conforming to TRIM procedures, the Board received its tentative FY 2022 budget on July 16, 2021. This tentative budget reflects July 1 certified taxable values; Board action at and since the June workshop and necessary revenue or expense adjustments in FY 2021 and/or FY 2022 by fund. This document provided a summary listing of budget changes by fund together with a narrative description of the fund changes. The public budget hearings in September must follow a specific format pursuant to TRIM guidelines. Your agenda for the first hearing contains the specific sequence of agenda items to be covered. Prior to approval of the amended FY 2022 tentative budget, there will be a review and discussion of fund resolutions which provide the mechanism for amending the July FY 2022 Tentative Budget. This first public budget hearing document has been approved through the agenda system process and as such agenda material are available for public review prior to the hearing. This hearing will be noticed through our Communication and Customer Relations Division as a Hybrid Remote meeting allowing public comment to the Board either in person or remotely. Resolutions which describe the proposed budget changes by fund pertain to the customary Tax Collector's appropriation which was received in August; Board approved changes from the July 13th Board meeting; adjustments to the EMS budget to include personnel benefits relating to the new Collier EMS/Fire Packet Pg. 37 2.B.1 collective bargaining unit agreement; changes to Solid Waste Funds creating a mechanism to transfer cash in the event of a major storm; adjustments to certain impact fee trust funds reflecting revenue actually received above the July forecast; re -aligning the Infrastructure Sales Tax revenue budget to reflect State estimates, and; other customary and routine revenue or expense adjustments required to support capital projects or operations as the FY 2022 fiscal year begins. These fund level adjustments occur as a matter of normal operations or are necessary in accordance with previous Board action/direction. No other material adjustments to the July Tentative Budget were made. Board members will note that each resolution amending the July Tentative Budget contains specific numerical descriptions of the fund impact. A narrative description is also provided within the "Summary of Changes". Budget appropriations contained within the September 9, 2021 budget resolutions have no impact on the Board's General Fund millage neutral operating guidance and do not impede planned growth in General Fund contingency and cash flow reserves. Cumulative changes from the FY 2022 July Tentative Budget Document as contained within the enabling resolutions total $45,847,600 of which $26,209,300 is the Tax Collector's appropriation. Recognition of impact fees over original forecast and adjusting the Infrastructure Sales Tax revenue budget in accordance with Florida Department of Revenue estimates totals $8,654,300. The remaining $10,984,000 in new appropriation is primarily associated the $8,000,000 adjustment to set up a mechanism to transfer cash between Solid Waste funds in the event of a major storm in Collier County. These actions affect the gross budget which includes all interfund transfers and other internal money shifts. There are no proposed changes to the maximum millage rates set by the Board on July 13, 2021. Packet Pg. 38 2.B.1 Exhibit A Collier County, Florida Property Tax Rates FY 2022 Proposed Prior Year Rolled Back Proposed % Millage Millage Millage Change From Fund Title Fund No. Rate Rate Rate Rolled Back County Wide General Fund 001 3.5645 3.4577 3.5645 3.09% Water Pollution Control Program 114 0.0293 0.0284 0.0293 3.17% Conservation Collier Program 172 0.0000 0.0000 0.2500 n/a Subtotal County Wide 3.5938 3.4861 3.8438 10.26% Dependent Districts and MSTU's Unincorp. County Area MSTU - General Fund 111 0.8069 0.7864 0.8069 2.61 % Golden Gate Community Center 130 0.1862 0.1766 0.1862 5.44% Victoria Park Drainage MSTU 134 0.0300 0.0293 0.3814 1201.7% Naples Park Drainage MST&BU 139 0.0052 0.0049 0.0049 0.00% Vanderbilt Beach MSTU 143 0.5000 0.4869 0.5000 2.69% Ochopee Fire Control District 146 4.0000 3.8738 4.0000 3.26% Goodland/Horr's Isl Fire Control District 149 1.2760 1.1764 1.2760 8.47% Sabal Palm Road MST&BU 151 - - - n/a Lely Golf Estates Beautification MSTU 152 2.0000 1.9497 2.0000 2.58% Golden Gate Pkwy Beautification MSTU 153 0.5000 0.4654 0.5000 7.43% Hawksridge Stormwater Pumping MSTU 154 0.0365 0.0354 0.0354 0.00% Radio Road Beautification MSTU 158 - - - n/a Forest Lakes Roadway & Drainage MSTU 159 1.3781 1.3294 4.0000 200.9% Immokalee Beautification MSTU 162 1.0000 0.9596 1.0000 4.21 % Bayshore Beautification MSTU 163 2.3604 2.2085 2.3604 6.88% Haldeman Creek Maint. Dredging MSTU 164 1.0000 0.9414 1.0000 6.22% Rock Road Improvement MSTU 165 3.0000 3.4763 1.3413 -61.4% Vanderbilt Waterways MSTU 168 0.3000 0.2884 0.3000 4.02% Forest Lakes MSTU Debt Service 259 2.6219 2.5293 - -100.0% Blue Sage Drive MSTU 341 3.0000 3.0287 3.0000 -0.95% Collier County Lighting District 760 0.1391 0.1315 0.1315 0.00% Pelican Bay MST&BU 778 0.0857 0.0856 0.0857 0.12% Aggregate Millage Rate 4.1848 4.0655 4.4407 9.23% AGENDA ITEM No. 1 A SEP 9 2021 Pg_1 Packet Pg. 39 2.B.1 Exhibit A Collier County, Florida Property Tax Dollars FY 2022 Proposed Prior Year Current Year % Fund Adjusted Tax Rolled Back Proposed Change From Fund Title No. Dollars Tax Dollars Tax Dollars Rolled Back County Wide General Fund 001 344,779,967 362,212,135 373,399,992 3.09% Water Pollution Control Program 114 2,905,376 2,975,048 3,069,328 3.17% Conservation Collier Program 172 - - 26,188,806 n/a Subtotal County Wide 347,685,343 365,187,183 402,658,126 10.26% Dependent Districts and MSTU's Unincorp. County Area MSTU - General Fund 111 49,329,557 51,827,500 53,178,547 2.61 % Golden Gate Community Center 130 473,535 480,918 507,061 5.44% Victoria Park Drainage MSTU 134 1,302 1,308 17,032 1201.7% Naples Park Drainage MST&BU 139 8,471 8,536 8,536 0.00% Vanderbilt Beach MSTU 143 1,444,753 1,449,578 1,488,578 2.69% Ochopee Fire Control District 146 1,305,275 1,332,817 1,376,237 3.26% Goodland/Horr's Isl Fire Control District 149 120,963 122,222 132,570 8.47% Sabal Palm Road MST&BU 151 - - - n/a Lely Golf Estates Beautification MSTU 152 304,388 304,530 312,387 2.58% Golden Gate Pkwy Beautification MSTU 153 493,624 496,682 533,607 7.43% Hawksridge Stormwater Pumping MSTU 154 2,795 2,795 2,795 0.00% Radio Road Beautification MSTU 158 - - - n/a Forest Lakes Roadway & Drainage MSTU 159 303,181 303,315 912,638 200.9% Immokalee Beautification MSTU 162 427,488 442,143 460,757 4.21% Bayshore Beautification MSTU 163 1,285,219 1,333,730 1,425,464 6.88% Haldeman Creek Maint. Dredging MSTU 164 136,092 142,932 151,830 6.22% Rock Road Improvement MSTU 165 129,317 129,322 49,898 -61.4% Vanderbilt Waterways MSTU 168 385,007 387,876 403,477 4.02% Forest Lakes MSTU Debt Service 259 576,817 577,084 - -100.0% Blue Sage Drive MSTU 341 14,664 14,745 14,605 -0.95% Collier County Lighting District 760 883,820 891,991 891,991 0.00% Pelican Bay MST&BU 778 1 656,242 1 660,154 660,925 0.12% Total Taxes Levied 405,967,853 426,097,361 465,187,061 Aggregate Taxes 405,391,036 425,882,359 465,187,061 AGENDA ITEM No._1 A SEP 9 2021 Pg_2 a� a� m a� c m H c tv m m a� c m H N N 0 N L m v N E U U CO Q Packet Pg. 40 2.B.1 Collier County, Florida Taxable Property Values For FY 2022 Prior Year Current Year Current Year % Fund Gross Final Adjusted Gross Change From Fund Title No. Taxable Value Taxable Value Taxable Value Prior Year County Wide General Fund 001 99,159,595,002 102,391,725,436 104,755,223,016 5.64% Water Pollution Control Program 114 99,159,595,002 102,391,725,436 104,755,223,016 5.64% Conservation Collier Program 172 99,159,595,002 102,391,725,436 104,755,223,016 5.64% Dependent Districts and MSTU's Unincorp. County Area MSTU - General Fund 111 62,320,804,025 64,085,414,665 65,904,755,795 5.75% Golden Gate Community Center 130 2,543,150,295 2,681,315,396 2,723,206,661 7.08% Victoria Park Drainage MSTU 134 43,407,767 44,493,224 44,656,300 2.88% Naples Park Drainage MST&BU 139 1,629,054,675 1,724,961,979 1,742,119,846 6.94% Vanderbilt Beach MSTU 143 2,889,506,468 2,966,987,388 2,977,156,824 3.03% Ochopee Fire Control District 146 326,318,717 336,949,168 344,059,248 5.44% Goodland/Horr's Isl Fire Control District 149 94,798,854 102,828,269 103,894,599 9.59% Sabal Palm Road MST&BU 151 54,497,563 52,298,181 75,856,356 39.2% Lely Golf Estates Beautification MSTU 152 152,194,183 156,123,327 156,193,322 2.63% Golden Gate Pkwy Beautification MSTU 153 987,248,891 1,060,574,530 1,067,214,660 8.10% Hawksridge Stormwater Pumping MSTU 154 76,570,460 78,959,948 78,962,989 3.12% Radio Road Beautification MSTU 158 1,413,786,133 1,457,453,106 1,492,241,306 5.55% Forest Lakes Roadway & Drainage MSTU 159 219,999,549 228,056,518 228,159,517 3.71% Immokalee Beautification MSTU 162 427,487,579 445,480,921 460,757,386 7.78% Bayshore Beautification MSTU 163 544,492,243 581,937,663 603,907,621 10.9% Haldeman Creek Maint. Dredging MSTU 164 136,092,461 144,567,394 151,829,682 11.6% Rock Road Improvement MSTU 165 43,105,757 37,199,927 37,201,064 -13.7% Vanderbilt Waterways MSTU 168 1,283,356,248 1,334,805,171 1,344,924,221 4.80% Forest Lakes MSTU Debt Service 259 219,999,549 228,056,518 228,159,517 3.71% Blue Sage Drive MSTU 341 4,887,901 4,841,667 4,868,368 -0.40% Collier County Lighting District 760 6,353,842,814 6,721,529,593 6,783,201,835 6.76% Pelican Bay MST&BU 778 7,657,432,784 7,669,157,804 7,712,078,048 0.71% AGENDA ITEM No. 1 A SEP 9 2021 Pg3 a� a� IM a� c m H c tv m tv d' m Of O c m I— N N 0 N L m N E U U CO 0 r O� rn N c N E O U O d tM 7 m d C N H N N LL C N E t V R Q Packet Pg. 41 2.B.1 SUMMARY OF CHANGES TO THE FY 2022 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION General Fund (001) $ 1,012,000 On the revenue side, EMS Impact Fee Fund (350) repayment of Major funding sources are Ad $1,012,000 increased. On the expense side the Transfer to EMS Valorem, Half Cent Sales Tax, and Fund (490) increased by $1.1 million to cover the cost of benefits on State Revenue Sharing the new pay plan. Also, the transfer to the County Wide Capital Fund (301) decreased by $200,000, impact fee funds exceeded their FY 21 forecasted revenues which reduced their need for loans in FY 22. The net effect of these changes increased Reserves by $112,000. Property Appraiser Fund (060) $ 12,000 Adjustment reflects FL Dept of Revenue's approved changes to the Major funding sources are Property Appraiser's budget. Commissions Tax Collector Fund (070) $ 26,209,300 Adjustment reflects proposed budget submitted by the Tax Collector Major funding sources are to the Department of Revenue pursuant to state statutes on August 1, Commissions subsequent to the development of the FY 21 (July) Tentative Budget. County -Wide Capital Program $ 790,000 On the revenue side, the transfer from the General Fund (001) Fund (301) decreased $200,000. Within the Governmental Facilities Impact Fee Major source of funding is a Fund (390), impact fee revenues exceeded its FY 21 forecast amount transfer from the General Fund by $200,000 which reduced the reliance on loans from the County (001) Wide Capital Fund (301) (expense) in FY 22. On the revenue side, transfers from the Library Impact Fee Fund (355) for $700,000 and $290,000 for Correctional Facilities Impact Fee fund (381) increased and on the expense side, projects were increased by $990,000. Park & Recreation Capital Fund $ 70,000 On the revenue side, a donation was received in FY 21 exceeding (306) forecast amounts by $70,000 resulted in FY 22 Carryforward to Major funding sources are transfers increase by $70,000. On the expense side, the Caxambus from the General Fund (001) & Community Center project increased by $70,000. (111) Infrastructure Surtax (1-Penny) $ 899,300 In July, the FL Dept of Revenue released FY 22 Infrastructure Sales Capital Fund (318) Tax Revenue estimates which were greater than the conservative Major source of funding is a Local estimates OMB used during the June workshop. On the revenue Option Sales Tax side, sales tax revenue increased $946,600 less a $47,300 adjustment for the 5% revenue reserve as required by law. On the expense side, Reserves increased by $899.300. Road Impact Fee Fund District 2, $ 2,100,000 On the revenue side, impact fee revenue collected in FY 21 exceeded East Naples & Golden Gate City forecast amounts by $2,100,000 resulted in FY 22 Carryforward to (333) increase by $2,100,000. On the expense side, Reserves increased by Major source of funding is Impact a like amount. Fees Road Impact Fee Fund District 4, $ 2,600,000 On the revenue side, impact fee revenue collected in FY 21 exceeded South County & Marco Island forecast amounts by $2,600,000 resulted in FY 22 Carryforward to (336) increase by $2,600,000. On the expense side, Reserves increased by Major source of funding is Impact a like amount. Fees AGENDA ITEM No. 1B SEP 9 2021 Pg1 Packet Pg. 42 2.B.1 SUMMARY OF CHANGES TO THE FY 2022 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION Road Impact Fee Fund District 6, $ 1,500,000 On the revenue side, impact fee revenue collected in FY 21 exceeded Golden Gate Estates (338) forecast amounts by $1,500,000 resulted in FY 22 Carryforward to Major source of funding is Impact increase by $1,500,000. On the expense side, Reserves increased by Fees a like amount. Road Impact Fee Fund District 5, $ 600,000 On the revenue side, impact fee revenue collected in FY 21 exceeded Immokalee Area (339) forecast amounts by $600,000 resulted in FY 22 Carryforward to Major source of funding is Impact increase by $600,000. On the expense side, Projects increased by a Fees like amount. Regional Parks Impact Fee - $ 175,000 On the revenue side, impact fee revenue collected in FY 21 exceeded Incorporated Areas (345) forecast amounts by $245,000 and a $70,000 donation received and Major source of funding is Impact forecasted in FY 21 for the Caxambus Community Center was Fees relocated to the Parks CIP Fund (306), these two changes increased the FY 22 Carryforward by $175,000. On the expense side, Reserves increased by a like amount. Community & Regional Parks $ 600,000 On the revenue side, impact fee revenue collected in FY 21 exceeded Impact Fee Fund (346) forecast amounts by $600,000 resulted in FY 22 Carryforward to Major source of funding is Impact increase by $600,000. On the expense side, Projects increased by a Fees EMS Impact Fee Fund (350) $ 40,000 Major source of funding is Impact Fees like amount. On the revenue side, impact fee revenue collected in FY 21 exceeded forecast amounts by $40,000 resulted in FY 22 Carryforward to increase by $40,000. On the expense side, Reserves decreased by $972,000 and the transfer to General Fund (001) increased by $1.012,000. Library Impact Fee Fund (355) $ 50,000 On the revenue side, impact fee revenue collected in FY 21 exceeded Major source of funding is Impact forecast amounts by $50,000 resulted in FY 22 Carryforward to Fees increase by $50,000. On the expense side, Reserves decreased by $650,000 and the transfer to County Wide Capital Fund (301) increased by $700.000. Correctional Facility Impact Fee $ 90,000 On the revenue side, impact fee revenue collected in FY 21 exceeded Fund (381) forecast amounts by $90,000 resulted in FY 22 Carryforward to Major source of funding is Impact increase by $90,000. On the expense side, Reserves decreased by Fees $200,000 and the transfer to County Wide Capital Fund (301) increased by $290.000. General Governmental Facilities $ Impact Fee Fund (390) Major source of funding is Impact Fees Solid Waste Landfill Closure & Debris Mission Reserves (471) Major funding source is transfers from Solid Waste Operations Fund (470) Solid Waste Capital Fund (474) $ Major source of funding is a transfer from Solid Waste Fund (470) and Mandatory Collections Fund (473). 0 In FY 22, Carryforward (revenue) increased by $200,000 and the Advance from the County Wide Capital Fund (301) (revenue) decreased by $200,000. Impact Fee revenue collected in FY 21 exceeded forecast amounts by $200,000. 0 On the expense side, Reserves decreased by $8 million and the Transfer to Solid Waste Capital Fund 474 increased by $8 million. The budget was established to set up the mechanism to transfer cash to fund 474 in the event a storm makes landfall in Collier County. 8,000,000 On the revenue side, Transfer from Solid Waste Debris Mission Reserves increased by $8 million. On the expense side, the $8 million was placed into Reserves. AGENDA ITEM No._113 SEP 9 2021 Pg_2 Packet Pg. 43 2.B.1 SUMMARY OF CHANGES TO THE FY 2022 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION Emergency Medical Services $ 1,100,000 On the revenue side, Transfers from the General Fund (001) Fund (490) increased by $1.1 million. On the expense side, personal services Major funding source is User fees increased by $1.1 million. In July tentative budget, the cost to & Transfer from General Fund implement the new pay plan of $2.3 million was only for salaries, the (001) $1.1 million are for benefits (Soc Sec & retirement) Total Gross Budget at July meeting Gross Tentative Budget 45,847,600 $ 2,406,046,600 $ 2,451,894,200 AGENDA ITEM No._1B SEP 9 2021 Pg_3 Packet Pg. 44 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET GENERAL FUND (001) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change r County Commissioners 1,389,200 1,389,200 0.0% Other General Administrative 12,887,400 12,887,400 0.0% 7 County Attorney 2,852,400 2,852,400 0.0% m Sub -Total 17,129,000 17,129,000 0.0% > Management Offices 5,694,400 5,694,400 0.0% Administrative Support Services 8,952,900 8,952,900 0.0% r C Public Services 40,371,300 40,371,300 0.0% H Public Utilities 17,391,800 17,391,800 0.0% 13 Sub -Total County Manager 72,410,400 72,410,400 0.0% Courts & Rel Agencies 803,600 803,600 0.0% d Trans to (681) 2,269,300 2,269,300 0.0% Sub -Total Courts 3,072,900 3,072,900 0.0% Emergency Disaster (003) 300,000 300,000 0.0% Emergency FEMA (727) 1,000,000 1,000,000 0.0% - Road & Bridge (101) 21,183,300 21,183,300 0.0% Stormwater Operations (103) 2,622,200 2,622,200 0.0% > MSTD General (111) 127,400 127,400 0.0% Ochopee Fire District (146) 565,100 565,100 0.0% C Ave Maria Innovation Zone (182) 105,100 105,100 0.0% Immokalce Redevelopment (186) 821,100 821,100 0.0% Bayshore Redevelopment (187) 2,188,000 2,188,000 0.0% N N Golden Gate City Eco Dev Zone (782) 1,423,200 1,423,200 0.0% N I-75/Collier Blvd Innovation Zone (783) 295,100 295,100 0.0% 800 MHz (188) 866,400 866,400 0.0% Museum (198) 452,300 452,300 0.0% _ Collier Area Transit (425/426) 3,153,300 3,153,300 0.0% Transportation Disadvantage (427/429) 2,472,700 2,472,700 0.0% t�A Emergency Medical Services (490) 20,269,500 1,100,000 21,369,500 5.4% IT Capital (506) 500,000 500,000 0.0% Legal Aid Society (652) 149,900 149,900 0.0% V m Amateur Sports complex Ops (759) 3,029,100 3,029,100 0.0% Sub -Total 61,523,700 62,623,700 1.8% O! Reserve for Contingencies 10,395,300 12,000 10,407,300 0.1% 0) Reserve for Cash Flow 55,000,000 100,000 55,100,000 0.2% v Reserve for Attrition (650,400) (650,400) 0.0% r Sub -Total Reserves 64,744,900 64,856,900 0.2% d Transfers Debt/Capital E Special Obligation Bonds (298) 8,908,000 8,908,000 0.0% C Co Wide Capital (301) 30,275,600 (200,000) 30,075,600 -0.7% Parks Capital (306) 3,070,000 3,070,000 0.0% d Transportation Capital (310) 8,817,300 8,817,300 0.0% Museum Capital (314) 200,000 200,000 0.0% 3 Stormwater Mgmt. (325) 2,677,800 2,677,800 0.0% m Amateur Sports Complex (370) 4,235,000 4,235,000 0.0% Airport Capital/Grants (496499) 0 0 N/A +, Sub -Total Debt/Capital 58,183,700 57,983,700 -0.3% c0 Transfers/Constitutional Officers H Clerk of Courts 9,365,200 9,365,200 0.0% N Clerk of Courts - BCC Paid 613,900 613,900 0.0% C4 Property Appraiser 7,897,600 7,897,600 0.0% LL Property Appraiser -BCC Paid 208,100 208,100 0.0% Sheriff 215,552,800 215,552,800 0.0% Sheriff - BCC Paid 3,947,200 3,947,200 0.0% E Supervisor of Elections 4,307,100 4,307,100 0.0% v Supervisor of Elections - BCC Paid 92,000 92,000 0.0% r Tax Collector 19,051,900 19,051,900 0.0% Q Tax Collector - BCC Paid 247,600 247,600 0.0% Sub-Total/Trans Const. 261,283,400 261,283,400 0.0% Total Fund Appropriations 538,348,000 1,012,000 5399360,000 0.2% AGENDA ITEM No. 1B SEP 9 2021 Piz 4 Packet Pg. 45 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET GENERAL FUND (001) FY 2022 FY 2022 % Tentative Changes Tentative Budget Revenues Budget Increase (Decrease) Budget Change Current Ad Valorem Taxes 373,400,000 373,400,000 0.0% Delinquent Ad Valorem Taxes 50,000 50,000 0.0% Fish And Wildlife Refuge Rev Sharing 140,000 140,000 0.0% Federal Payment In Lieu Of Taxes 1,250,000 1,250,000 0.0% State Revenue Sharing 11,000,000 11,000,000 0.0% Insurance Agents County Licenses 75,000 75,000 0.0% Alcoholic Beverage Licenses 180,000 180,000 0.0% Local Government Half Cent Sales Tax 41,000,000 41,000,000 0.0% Oil/Gas Severance Tax 50,000 50,000 0.0% Enterprise Fund PILOT 10,159,300 10,159,300 0.0% Interest Tax Collector 100,000 100,000 0.0% Rent Golden Gate Pub Safety Complex 16,800 16,800 0.0% School Board -Resource Officers Payment 500,000 500,000 0.0% Indirect Cost Reimbursement 8,476,800 8,476,800 0.0% Miscellaneous Revenue 0 0 N/A Sub -Total 446,397,900 446,397,900 0.0% Department Revenues 7,645,800 7,645,800 0.0% Sub -Total General Revenues 454,043,700 454,043,700 0.0% Impact Fee Deferral Program (002) 22,800 22,800 0.0% Economic Development (007) 126,200 126,200 0.0% Uninc Area MSTU General I'd (111) 401,600 401,600 0.0% Commun Develop (113) 185,100 185,100 0.0% Developer Services (131) 12,300 12,300 0.0% Immok CRA (186) 53,800 53,800 0.0% Bayshore CRA (187) 53,800 53,800 0.0% TDC Mgt & Ops (194) 170,300 170,300 0.0% Water -Sewer District (408) 180,600 180,600 0.0% Vanderbilt Waterways MSTU (168) Repaym( 236,800 236,800 0.0% Library Impact Fee (355) Repayment 0 0 N/A EMS Impact Fee (350) Repayment 0 1,012,000 1,012,000 N/A Solid Waste (470) 2,200 2,200 0.0% Property & Casualty (516) 76,600 76,600 0.0% Health & Life his (517) 1,000,000 1,000,000 0.0% Board Interest 650,000 650,000 0.0% Transfer from Clerk of Circuit Court 100,000 100,000 0.0% Transfer from Tax Collector 6,000,000 6,000,000 0.0% Transfer from Sheriff 0 0 N/A Transfer from Property Appraiser 500,000 500,000 0.0% Transfer from Supervisor of Elections 0 0 N/A Caryforward 96,665,100 96,665,100 0.0% Less 5% Required by Law (22,132,900) (22,132,900) 0.0% Total Other Sources 84,304,300 85,316,300 1.2% Total Fund Revenues 538,348,000 1,012,000 539,360,000 0.2% The $1.1 m Transfer to 490 EMS Operations Fund is for the benefits (Social Security match and FRS retirement rates) on the $2.3m needed to implement the Collective Bargaining Agreement between Collier County and the Collier EMS/Fire Bargaining Unit which was approved by the Board on 7/13/2021, agenda item 16179. The Transfer to Co -Wide Capital Projects Fund (301) was reduced by $200,000 (impact fee funds are expected to exceed their forecasted revenues which reduced their need for loans - Gov'tal Fac Impact Fee I'd (390). Over the years, the General Fund 001 has loaned the EMS Impact Fee Fund (350) money for an ambulance purchase and for construction of the Hacienda Lakes EMS station. The EMS Impact Fee Fund (350) has excess funding in reserves which can payoff the outstanding loan, in the amount of $1,012,000. Reserves were increased by $112,000 to rebalance the fund. AGENDA ITEM No. IB SEP 9 2021 Pg5 Packet Pg. 46 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET PROPERTY APPRAISER FUND (060) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Personal Services 7,118,500 12,000 7,130,500 0.2% Operating Expenses 1,907,400 0 1,907,400 0.0% Capital Outlay 35,000 0 35,000 0.0% Reserves for Capital 0 0 0 N/A Total Appropriation 9,060,900 12,000 9,072,900 0.1% Revenues Trans fin 001 Board 8,069,900 12,000 8,081,900 0.1% Trans fin Indep Sp Districts 991,000 0 991,000 0.0% Total Revenues 9,060,900 12,000 9,072,900 0.1% After the July Tentative Budget was distributed, the Florida Department of Revenue (DOR) approved the Property Appraiser's budget with an increase in Personal Services of $12,000. r Q AGENDA ITEM No._ 1 B SE Pg Packet Pg. 47 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET TAX COLLECTOR FUND (070) Appropriation Unit Personal Services Operating Expenses Capital Outlay Distribution of excess fees to all Gov't Agencies Total Appropriation Revenues Charges for Services Misc. Revenues Transfer from Board Total Revenues FY 2022 FY 2022 % Tentative Changes Tentative Budget Budget Increase (Decrease) Budget Change 0 14,243,300 14,243,300 N/A 0 2,995,500 2,995,500 N/A 0 3,280,100 3,280,100 N/A 0 5,690,400 5,690,400 N/A 0 26,209,300 26,209,300 N/A 0 25,756,800 25,756,800 N/A 0 251,400 251,400 N/A 0 201,100 201,100 N/A 0 26,209,300 26,209,300 N/A Note: Tax Collector's budget submittal requirement is August 1, 2021. AGENDA ITEM No. 1 B SEP 9 2021 Pg_7 r Q Packet Pg. 48 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET COUNTY -WIDE CAPITAL PROJECTS FUND (301) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 8,390,000 0 8,390,000 0.0% Capital Outlay 14,711,700 990,000 15,701,700 6.7% Advance to 390 Gen Govt ImFee 2,032,000 (200,000) 1,832,000 -9.8% Reserves for Contingencies 0 0 0 N/A Reserves for Capital 1,365,300 0 1,365,300 0.0% Reserves for Future Cap Replacements 17,500,000 0 17,500,000 0.0% Reserves for Disaster Relief 132,700 0 132,700 0.0% Total Appropriation 44,131,700 790,000 44,921,700 1.8% Revenues Interest/Misc. 110,000 0 110,000 0.0% Transfer from 001 Gen Fd 30,275,600 (200,000) 30,075,600 -0.7% Transfer from 101 Transp Ops 38,300 0 38,300 0.0% Transfer from 109 Pel Bay MSTBU 8,700 0 8,700 0.0% Transfer from 111 Unincorp Gen Fd 133,500 0 133,500 0.0% Transfer from 113 Comm Dev Fd 121,400 0 121,400 0.0% Transfer from 114 Pollutn Ctrl Fd 504,000 0 504,000 0.0% Transfer from 194 TDC Promo Fd 5,100 0 5,100 0.0% Transfer from 495 Airport Ops Fd 33,700 0 33,700 0.0% Transfer from 521 Fleet Fd 113,600 0 113,600 0.0% Adv/Repayment from 355 Lib ImFee Fd 0 700,000 700,000 N/A Adv/Repayment from 381 Correction Im] 0 290,000 290,000 N/A Carryforward 12,793,300 0 12,793,300 0.0% Less 5% Required by Law (5,500) 0 (5,500) 0.0% Total Revenues 44,131,700 790,000 44,921,700 1.8% In the General Governmental Facilities Impact Fee Fund (390), impact fee revenues collected in FY 2021 exceeded forecast amounts by $200,000. This resulted in reducing the Advance to Fund 390 (exp) by $200,000 and reducing the Transfer from the 001 General Fund (rev). The Library Impact Fee Fund 355 and the Correctional Facilities Impact Fee Fund 381 have excess funding in reserves which can be used to reduce the outstanding loans from the County -Wide Capital Fund 301, in the amount of $700,000 and $290,000 respectively. Various projects have been funded with this repayment. AGENDA ITEM No. 113 SEP 9 2021 Pg_8 Packet Pg. 49 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET PARK'S CAPITAL PROJECTS FUND (306) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 5,239,000 70,000 5,309,000 1.3% Capital Outlay 2,023,200 0 2,023,200 0.0% Reserves for Contingencies 0 0 0 N/A Reserves for Capital 69,100 0 69,100 0.0% Total Appropriation 7,331,300 70,000 7,401,300 1.0% Revenues Intergov't Revenues 0 0 0 N/A FEMA - Fed Emerg Mgt Agency 0 0 0 N/A Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 35,000 0 35,000 0.0% Transfer from 001 Gen Fd 3,070,000 0 3,070,000 0.0% Transfer from I I I Unincorp Gen Fd 3,450,000 0 3,450,000 0.0% Carryforward 778,100 70,000 848,100 9.0% Less 5% Required by Law (1,800) 0 (1,800) 0.0% Total Revenues 7,331,300 70,000 7,401,300 1.0% On 1/26/21, agenda itme I IA, the Board approved a $70,000 donation from the Marco Island Flotilla, for the construction of the Caxambus Community Center. The money was deposited into Parks Impact Fee Fund 345. Since the Flotilla is going to lease space within the community center, the money was earmarked to "outfit" some of the space within the building to meet their needs. On June 4th, the Governor signed into law an impact fee bill which limits the spending of impact fees to only the construction of new buildings. Furniture, fixtures and equipment are no longer eligble impact fee expenses. Therefore, the donation of $70,000 was moved out of the impact fee fund and placed into the Parks CIP Fund 306, increasing FY21 Forecast revenues by $70,000 which in turn increased FY22 Carryforward and the funding was placed into the project. AGENDA ITEM No._1B SE Pg Packet Pg. 50 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET INFRASTRUCTURE SALES TAX (1 PENNY) CAPITAL FUND (318) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 0 0 0 N/A Reserves for Contingencies 0 0 N/A Reserves for Capital 212,487,200 899,300 213,386,500 0.4% Total Appropriation 212,487,200 899,300 213,386,500 0.4% Revenues Local Infrastructure Sales Tax 86,591,800 946,600 87,538,400 1.1% Interest/Misc. 600,000 0 600,000 0.0% Carryforward 129,655,000 0 129,655,000 0.0% Less 5% Required by Law (4,359,600) (47,300) (4,406,900) 1.1 % Total Revenues 212,487,200 899,300 213,386,500 0.4% At the end of July, the State provided FY22 revenue estimates. The State's estimate of Collier County Government's FY22 Local Infrastructure Sale Tax Revenue is $87,538,400 an increase of $946,600 over OMB's estimate. r+ C N t t� O r r AGENDA ITEM Q No. 1 B SEP 9 2021 Pg10 Packet Pg. 51 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET ROAD IMPACT FEE - DISTRICT 2, EAST NAPLES & GOLDEN GATE CITY (333) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 1,100,000 0 1,100,000 0.0% Capital Outlay 9,532,000 0 9,532,000 0.0% Transfer to 712 Transp Grant Match 0 0 0 N/A Reserves for Contingencies 0 1,063,200 1,063,200 N/A Reserves for Capital 1,161,100 1,036,800 2,197,900 89.3% Total Appropriation 11,793,100 2,100,000 13,893,100 17.8% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 200,000 0 200,000 0.0% Impact Fee Revenues 3,000,000 0 3,000,000 0.0% Carryforward 8,753,100 2,100,000 10,853,100 24.0% Less 5% Required by Law (160,000) 0 (160,000) 0.0% Total Revenues 11,793,100 2,100,000 13,893,100 17.8% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $2.1 million. This resulted in an increase in FY 22 Carryforward (beginning cash balance) and the money was placed into Reserves. r Q AGENDA ITEM No. 1 B SEP 9 2021 Pg11 Packet Pg. 52 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET ROAD IMPACT FEE - DISTRICT 4, SOUTH COUNTY & MARCO ISLAND (336) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 50,000 0 50,000 0.0% Capital Outlay 7,000,000 0 7,000,000 0.0% Transfer to 370 Sports Complex 7,942,600 0 7,942,600 0.0% Reserves for Contingencies 655,000 50,000 705,000 7.6% Reserves for Capital 1,162,800 2,550,000 3,712,800 219.3% Total Appropriation 16,810,400 2,600,000 19,410,400 15.5% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 300,000 0 300,000 0.0% Impact Fee Revenues 2,200,000 0 2,200,000 0.0% Carryforward 14,435,400 2,600,000 17,035,400 18.0% Less 5% Required by Law (125,000) 0 (125,000) 0.0% Total Revenues 16,810,400 2,600,000 19,410,400 15.5% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $2.6 million. This resulted in an increase in FY 22 Carryforward (beginning cash balance) and the money was placed into Reserves. r Q AGENDA ITEM No._ 1 B S PgEP Packet Pg. 5371 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET ROAD IMPACT FEE - DISTRICT 6, GOLDEN GATE ESTATES (338) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 4,450,000 0 4,450,000 0.0% Capital Outlay 8,900,000 0 8,900,000 0.0% Reserves for Contingencies 0 1,335,000 1,335,000 N/A Reserves for Capital 1,380,800 165,000 1,545,800 11.9% Total Appropriation 14,730,800 1,500,000 16,230,800 10.2% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 200,000 0 200,000 0.0% Impact Fee Revenues 5,000,000 0 5,000,000 0.0% Carryforward 9,790,800 1,500,000 11,290,800 15.3% Less 5% Required by Law (260,000) 0 (260,000) 0.0% Total Revenues 14,730,800 1,500,000 16,230,800 10.2% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $1.5 million. This resulted in an increase in FY 22 Carryforward (beginning cash balance) and the money was placed into Reserves. r Q AGENDA ITEM No. 1 B S pg Packet Pg. 54 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET ROAD IMPACT FEE - DISTRICT 5, IMMOKALEE AREA (339) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 500,000 0 500,000 0.0% Capital Outlay 6,000,000 0 6,000,000 0.0% Reserves for Contingencies 0 600,000 600,000 N/A Reserves for Capital 498,200 0 498,200 0.0% Total Appropriation 6,998,200 600,000 7,598,200 8.6% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 100,000 0 100,000 0.0% Impact Fee Revenues 1,200,000 0 1,200,000 0.0% Carryforward 5,763,200 600,000 6,363,200 10.4% Less 5% Required by Law (65,000) 0 (65,000) 0.0% Total Revenues 6,998,200 600,000 7,598,200 8.6% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $600,000. This resulted in an increase in FY 22 Carryforward (beginning cash balance) and the money was placed into Reserves. r Q AGENDA ITEM No._1 B SEP 9 2021 Pg 14 Packet Pg. 55 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET PAWS INCORPORATED IMPACT FEE FUND (345) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 0 0 0 N/A Capital Outlay 0 0 0 N/A Transfer to 298, Sp Ob Debt Sery 300,000 0 300,000 0.0% Reserves for Capital 675,300 175,000 850,300 25.9% Total Appropriation 975,300 175,000 1,150,300 17.9% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 12,000 0 12,000 0.0% Impact Fee Revenues 275,000 0 275,000 0.0% Carryforward 702,700 175,000 877,700 24.9% Less 5% Required by Law (14,400) 0 (14,400) 0.0% Total Revenues 975,300 175,000 1,150,300 17.9% On 1/26/21, agenda item I IA, the Board approved a $70,000 donation from the Marco Island Flotilla, for the construction of the Caxambus Community Center. The money was deposited into Parks Impact Fee fund 345. Since the Flotilla is going to lease space within the community center, the money was earmarked to 'outfit" some of the space within the building to meet their needs. On June 4th, the Governor signed into law an impact fee bill which limits the spending of impact fees to only the construction of new buildings. Furniture, fixtures and equipment are no longer eligible impact fee expenses. Therefore, the donation of $70,000 was moved out of the impact fee fund and placed into the Parks CIP Fund 306, decreasing FY21 Forecast revenues by $70,000. Also, impact fees collected through July 2021 has exceeded the amount forecasted by $245,000. The net effect in FY21 forecasted revenues with these two changes increased FY22 Carryforward by $175,000 and increased Reserves by a like amount. AGENDA ITEM No. 1 B SEP 9 2021 Pg15 Packet Pg. 56 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET COMMUNITY & REGIONAL PARK'S IMPACT FEE FUND (346) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budfzet Increase (Decrease) Budizet Change Operating Expenses 304,500 0 304,500 0.0% Capital Outlay 5,519,900 600,000 6,119,900 10.9% Transfer to 246, GG Golf Course 768,700 0 768,700 0.0% Transfer to 298, Sp Ob Debt Sery 2,641,800 0 2,641,800 0.0% Reserves for Debt Service 5,341,400 0 5,341,400 0.0% Total Appropriation 14,576,300 600,000 15,176,300 4.1% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 200,000 0 200,000 0.0% Impact Fee Revenues 9,800,000 0 9,800,000 0.0% Carryforward 5,076,300 600,000 5,676,300 11.8% Less 5% Required by Law (500,000) 0 (500,000) 0.0% Total Revenues 14,576,300 600,000 15,176,300 4.1% Impact fees collect through August 2021 has exceeded the amount forecasted by $600,000. This resulted in an increase in FY 22 Carryforward (beginning cash balance) and the money was placed into Big Corkscrew Island Park project. r Q AGENDA ITEM No. 1 B Packet Pg. 57 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES IMPACT FEE FUND (350) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 50,000 0 50,000 0.0% Capital Outlay 0 0 0 N/A Transfer to 298, Sp Ob Debt Sery 444,500 0 444,500 0.0% Advance/Repay to 001 Gen Fd 0 1,012,000 1,012,000 N/A Reserves for Debt Service 230,500 0 230,500 0.0% Reserves for Capital 997,000 (972,000) 25,000 -97.5% Total Appropriation 1,722,000 40,000 1,762,000 2.3% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 8,200 0 8,200 0.0% Impact Fee Revenues 450,000 0 450,000 0.0% Carryforward 1,286,700 40,000 1,326,700 3.1% Less 5% Required by Law (22,900) 0 (22,900) 0.0% Total Revenues 1,722,000 40,000 1,762,000 2.3% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $40,000. This resulted in an increase in FY 22 Carryforward (beginning cash balance). The Advance/Repayment to the General Fund (001) in the amount of $1,012,000, is to repay back to the General Fund (001) for an ambulance purchased in FY 2007 for $185,000 and additional funding of $827,000 needed to construct Hacienda Lakes EMS substation in FY 2019. Reserves were reduced by $972,000 to rebalance the fund. AGENDA ITEM No._1B SEP 9 2021 Pg17 Packet Pg. 58 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET LIBRARY IMPACT FEE FUND (355) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 20,000 0 20,000 0.0% Capital Outlay 0 0 0 N/A Transfer to 298, Sp Ob Debt Sery 1,058,100 0 1,058,100 0.0% Advance/Repay to 301 Co -Wide CIP 0 700,000 700,000 N/A Reserves for Debt Service 0 0 0 N/A Reserves for Capital 673,000 (650,000) 23,000 -96.6% Total Appropriation 1,751,100 50,000 1,801,100 2.9% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 4,000 0 4,000 0.0% Impact Fee Revenues 960,000 0 960,000 0.0% Carryforward 835,300 50,000 885,300 6.0% Less 5% Required by Law (48,200) 0 (48,200) 0.0% Total Revenues 1,751,100 50,000 1,801,100 2.9% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $50,000. This resulted in an increase in FY 22 Carryforward (beginning cash balance). The Advance/Repayment to the County -Wide Capital Fund (301) in the amount of $700,000, is to repay back the County Wide Capital Projects Fund (301) for additional funding required for the construction of the South Regional Library and Golden Gate Library Expansion as well as receiving assistance in paying it's debt service payments for the North and South Regional Libraries and the Golden Gate Expansion. Reserves were reduced by $650,000 to rebalance the fund. AGENDA ITEM No. 1 B SEP 9 2021 Pg_18 Packet Pg. 59 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET CORRECTIONAL FACILITIES IMPACT FEE FUND (381) Appropriation Unit Operating Expenses Capital Outlay Transfer to 298, Sp Ob Debt Sery Advance/Repay to 301 Co -Wide CIP Reserves for Debt Service Reserves for Capital Total Appropriation Revenues Miscellaneous Revenues Interest/Misc. Impact Fee Revenues Carryforward Less 5% Required by Law Total Revenues FY 2022 FY 2022 % Tentative Changes Tentative Budget Budget Increase (Decrease) Budget Change 60,000 0 60,000 0.0% 0 0 0 N/A 1,789,900 0 1,789,900 0.0% 0 290,000 290,000 N/A 1,473,300 0 1,473,300 0.0% 222,300 (200,000) 22,300 -90.0% 3,545,500 90,000 3,635,500 2.5% 0 0 0 N/A 8,000 0 8,000 0.0% 1,600,000 0 1,600,000 0.0% 2,017,900 90,000 2,107,900 4.5% (80,400) 0 (80,400) 0.0% 3,545,500 90,000 3,635,500 2.5% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $90,000. This resulted in an increase in FY 22 Carryforward (beginning cash balance). The Advance/Repayment to the County -Wide Capital Projects Fund (301) in the amount of $290,000, is to partially repay back loans to the impact fee fund which were used to assistance in paying debt service payments for the Naples Jail constructed in 2003. Reserves were reduced by $200,000 to rebalance the fund. AGENDA ITEM No. _1 B SEP 9 2021 Pg 19 Packet Pg. 60 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET GENERAL GOVERNMENTAL FACILITIES IMPACT FEE FUND (390) Appropriation Unit Operating Expenses Capital Outlay Transfer to 298, Sp Ob Debt Sery Advance/Repay to 301 Co -Wide CIP Reserves for Debt Service Reserves for Capital Total Appropriation Revenues Miscellaneous Revenues Interest/Misc. Impact Fee Revenues Advance from 301 Cap Proj Carryforward Less 5% Required by Law Total Revenues FY 2022 FY 2022 % Tentative Changes Tentative Budget Budget Increase (Decrease) Budget Change 55,000 0 55,000 0.0% 0 0 0 N/A 5,595,500 0 5,595,500 0.0% 0 0 0 N/A 2,872,600 0 2,872,600 0.0% 0 0 0 N/A 8,523,100 0 8,523,100 0.0% 0 0 0 N/A 15,000 0 15,000 0.0% 2,800,000 0 2,800,000 0.0% 2,032,000 (200,000) 1,832,000 -9.8% 3,816,900 200,000 4,016,900 5.2% (140,800) 0 (140,800) 0.0% 8,523,100 0 8,523,100 0.0% Impact Fee revenue collected in FY 21 exceeded forecast amounts by $200,000. This resulted in an increase in FY 22 Carryforward (beginning cash balance) and the money was used to reduce the Advance from 301 Capital Projects Fund. r Q AGENDA ITEM No. _1 B SEP 9 2021 Pg 20 Packet Pg. 61 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET SOLID WASTE LANDFILL CLOSURE & DEBRIS MISSION RESERVE FUND (471) Appropriation Unit Trans to 474 Solid Waste Capital Reserves for Capital Reserves for Disaster Relief Total Appropriation Revenues Interest/Misc Trans fin 470 Sol Waste Ops Adv/Repay fin 470 Sol Waste Op; Trans fin 474 Solid Waste Cap Carryforward Less 5% Required by Law Total Revenues FY 2022 FY 2022 % Tentative Changes Tentative Budget Budget Increase (Decrease) Budget Change 0 8,000,000 8,000,000 N/A 271,700 0 271,700 0.0% 8,756,700 (8,000,000) 756,700 -91.4% 9,028,400 0 9,028,400 0.0% 20,000 0 20,000 0.0% 100,000 0 100,000 0.0% 3,900,000 0 3,900,000 0.0% 0 0 0 N/A 5,009,400 0 5,009,400 0.0% (1,000) 0 (1,000) 0.0% 9,028,400 0 9,028,400 0.0% Transfer to Solid Waste Capital Fund (474) increased by $8 million and Reserves decreased by $8 million. The budget was established to set up the mechanism to transfer cash to fund 474 in the event a storm makes landfall in Collier County. r Q AGENDA ITEM No. 1 B SEP 9 2021 Pg Packet Pg. 62 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET SOLID WASTE CAPITAL PROJECTS FUND (474) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 1,650,000 0 1,650,000 0.0% Capital Outlay 1,750,000 0 1,750,000 0.0% Advance/Repay to 412 Water Car 2,000 0 2,000 0.0% Advance/Repay to 414 Sewer Car 110,000 0 110,000 0.0% Reserves for Capital 572,200 0 572,200 0.0% Reserves for Disaster Relief 0 8,000,000 8,000,000 N/A Total Appropriation 4,084,200 8,000,000 12,084,200 195.9% Revenues Interest/Misc 30,000 0 30,000 0.0% Trans fin 471 Sol Waste Reserves 0 8,000,000 8,000,000 N/A Trans fin 473 Mand Solid Waste 250,000 0 250,000 0.0% Carryforward 3,805,700 0 3,805,700 0.0% Less 5% Required by Law (1,500) 0 (1,500) 0.0% Total Revenues 4,084,200 8,000,000 12,084,200 195.9% Transfer fin Solid Waste Reserve Fund (471) increased by $8 million and Reserves increased by alike amount. The budget was established to set up the mechanism to transfer over cash to fund 474 in the event a storm makes landfall in Collier County. r Q AGENDA ITEM No._1B SEP 9 2021 P Packet Pg. 63 2.B.1 BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES FUND (490) FY 2022 FY 2022 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Personal Services 27,081,200 1,100,000 28,181,200 4.1% Operating Expenses 8,186,100 0 8,186,100 0.0% Capital Outlay 25,300 0 25,300 0.0% Trans to 492 EMS Proj Fund 1,508,000 0 1,508,000 0.0% Trans to 494 EMS Grant Fund 1,000,000 0 1,000,000 0.0% Reserves for Contingencies 697,800 0 697,800 0.0% Reserve for Capital 5,289,400 0 5,289,400 0.0% Reserve for Cashflow 864,900 0 864,900 0.0% Reserves for Attrition (400,000) 0 (400,000) 0.0% Total Appropriation 44,252,700 1,100,000 45,352,700 2.5% Revenues Ambulance Fees 12,363,300 0 12,363,300 0.0% Trans fin 001 General Fund 20,269,500 1,100,000 21,369,500 5.4% Carryforward 12,238,100 0 12,238,100 0.0% Less 5% Required by Law (618,200) 0 (618,200) 0.0% Total Revenues 44,252,700 1,100,000 45,352,700 2.5% On 7/13/2021, agenda item 16F9, the Board approved the Collective Bargaining Agreement between Collier County and the Collier EMS/Fire Bargaining Unit. The $2.3 million to implement the new pay plan was included in the July Tentative Budget however the $2.3 million did not include benefits (Social Security match and FRS retirement rates) AGENDA ITEM No._1 B SEP 9 2021 Pg Packet Pg. 64 2.B.1 RESOLUTION NO. 2021- A RESOLUTION ADOPTING THE TENTATIVE MILLAGE RATES FOR FY 2021-22 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 13, 2021, the Board of County Commissioners adopted Resolution No. 2021- 15E approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 9, 2021 to adopt the tentative millage rates. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2021-22 Tentative Millage Rates as set forth in Exhibit "A" attached hereto and incorporated herein, are hereby adopted as the Tentative Millage Rates for FY 2021- 22, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 9ch day of September, 2021, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk By: — — Deputy Clerk Approved a" tgffgf4i Od legality: Jeffrey A. K1Wko,#`6Wty Attorney BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA Penny Taylor, BCC Chairman AGENDA ITEM No. 1 E SE PigPacket Pg. 65 2.B.1 Exhibit A Collier County, Florida Property Tax Rates FY 2022 Proposed Prior Year Rolled Back Proposed % Millage Millage Millage Change From Fund Title Fund No. Rate Rate Rate Rolled Back County Wide General Fund 001 3.5645 3.4577 3.5645 3.09% Water Pollution Control Program 114 0.0293 0.0284 0.0293 3.17% Conservation Collier Program 172 0.0000 0.0000 0.2500 n/a Subtotal County Wide 3.5938 3.4861 3.8438 10.26% Dependent Districts and MSTU's Unincorp. County Area MSTU - General Fund 111 0.8069 0.7864 0.8069 2.61 % Golden Gate Community Center 130 0.1862 0.1766 0.1862 5.44% Victoria Park Drainage MSTU 134 0.0300 0.0293 0.3814 1201.7% Naples Park Drainage MST&BU 139 0.0052 0.0049 0.0049 0.00% Vanderbilt Beach MSTU 143 0.5000 0.4869 0.5000 2.69% Ochopee Fire Control District 146 4.0000 3.8738 4.0000 3.26% Goodland/Horr's Isl Fire Control District 149 1.2760 1.1764 1.2760 8.47% Sabal Palm Road MST&BU 151 - - - n/a Lely Golf Estates Beautification MSTU 152 2.0000 1.9497 2.0000 2.58% Golden Gate Pkwy Beautification MSTU 153 0.5000 0.4654 0.5000 7.43% Hawksridge Stormwater Pumping MSTU 154 0.0365 0.0354 0.0354 0.00% Radio Road Beautification MSTU 158 - - - n/a Forest Lakes Roadway & Drainage MSTU 159 1.3781 1.3294 4.0000 200.9% Immokalee Beautification MSTU 162 1.0000 0.9596 1.0000 4.21 % Bayshore Beautification MSTU 163 2.3604 2.2085 2.3604 6.88% Haldeman Creek Maint. Dredging MSTU 164 1.0000 0.9414 1.0000 6.22% Rock Road Improvement MSTU 165 3.0000 3.4763 1.3413 -61.4% Vanderbilt Waterways MSTU 168 0.3000 0.2884 0.3000 4.02% Forest Lakes MSTU Debt Service 259 2.6219 2.5293 - -100.0% Blue Sage Drive MSTU 341 3.0000 3.0287 3.0000 -0.95% Collier County Lighting District 760 0.1391 0.1315 0.1315 0.00% Pelican Bay MST&BU 778 0.0857 0.0856 0.0857 0.12% Aggregate Millage Rate 4.1848 4.0655 4.4407 9.23% AGENDA ITEM No. 1 E SEP 9 2021 Pg2 Packet Pg. 66 2.B.1 Exhibit A Collier County, Florida Property Tax Dollars FY 2022 Proposed Prior Year Current Year % Fund Adjusted Tax Rolled Back Proposed Change From Fund Title No. Dollars Tax Dollars Tax Dollars Rolled Back County Wide General Fund 001 344,779,967 362,212,135 373,399,992 3.09% Water Pollution Control Program 114 2,905,376 2,975,048 3,069,328 3.17% Conservation Collier Program 172 - - 26,188,806 n/a Subtotal County Wide 347,685,343 365,187,183 402,658,126 10.26% Dependent Districts and MSTU's Unincorp. County Area MSTU - General Fund 111 49,329,557 51,827,500 53,178,547 2.61 % Golden Gate Community Center 130 473,535 480,918 507,061 5.44% Victoria Park Drainage MSTU 134 1,302 1,308 17,032 1201.7% Naples Park Drainage MST&BU 139 8,471 8,536 8,536 0.00% Vanderbilt Beach MSTU 143 1,444,753 1,449,578 1,488,578 2.69% Ochopee Fire Control District 146 1,305,275 1,332,817 1,376,237 3.26% Goodland/Horr's Isl Fire Control District 149 120,963 122,222 132,570 8.47% Sabal Palm Road MST&BU 151 - - - n/a Lely Golf Estates Beautification MSTU 152 304,388 304,530 312,387 2.58% Golden Gate Pkwy Beautification MSTU 153 493,624 496,682 533,607 7.43% Hawksridge Stormwater Pumping MSTU 154 2,795 2,795 2,795 0.00% Radio Road Beautification MSTU 158 - - - n/a Forest Lakes Roadway & Drainage MSTU 159 303,181 303,315 912,638 200.9% Immokalee Beautification MSTU 162 427,488 442,143 460,757 4.21% Bayshore Beautification MSTU 163 1,285,219 1,333,730 1,425,464 6.88% Haldeman Creek Maint. Dredging MSTU 164 136,092 142,932 151,830 6.22% Rock Road Improvement MSTU 165 129,317 129,322 49,898 -61.4% Vanderbilt Waterways MSTU 168 385,007 387,876 403,477 4.02% Forest Lakes MSTU Debt Service 259 576,817 577,084 - -100.0% Blue Sage Drive MSTU 341 14,664 14,745 14,605 -0.95% Collier County Lighting District 760 883,820 891,991 891,991 0.00% Pelican Bay MST&BU 778 1 656,242 1 660,154 660,925 0.12% Total Taxes Levied 405,967,853 426,097,361 465,187,061 Aggregate Taxes 405,391,036 425,882,359 465,187,061 AGENDA ITEM No._1 E SEP 9 2021 Pg3 a� a� m a� c m H c tv m m a� c m H N N 0 N L m v N E U U CO Q Packet Pg. 67 2.B.1 and RESOLUTION NO. 2021- A RESOLUTION ADOPTING THE TENTATIVE BUDGETS FOR FY 2021-22 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 13, 2021, the Board of County Commissioners adopted Resolution No. 2021- 157 approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 9, 2021 to adopt the tentative millage rates. WHEREAS, by approval of this budget and any subsequent Board -approved modifications, the Board hereby authorizes the use of these budgeted funds to execute Board policy and conduct County business, and declares that any purchases and expenditures in furtherance of the same serve a valid public purpose. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2021-22 Tentative Budgets as amended by the budget summaries attached hereto and incorporated herein, serves a valid public purpose and are hereby adopted as the Tentative Budgets for FY 2021-22, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 9th day of September, 2021, after motion, second and majority vote ATTEST: CRYSTAL K. KINZEL, Clerk By: Deputy Clerk Approved aM tofiorij Op legality: Jeffrey A. Kl0Pkoyi1 Co-Lifity Attorney BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By: Penny Taylor, BCC Chairman AGENDA ITEM No. 1 F SEP 9 2021 Pg 1 Packet Pg. 68 2.B.1 Collier County, Florida Fiscal Year 2021/2022 Summary of Budget by Fund FY 20/21 FY 21 /22 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change General Fund General Fund (001) 502,022,400 539,360,000 7.44% Utility Impact Fee Deferral Program (002) 43,000 22,800 -46.98% Emergency Relief (003) 235,200 512,500 117.90% Economic Development (007) 3,018,000 2,403,300 -20.37% Constitutional Officer Funds: Clerk of Circuit Court (011) 11,776,600 13,479,300 14.46% Sheriff (040) 206,622,700 215,552,800 4.32% Property Appraiser (060) 8,763,900 9,072,900 3.53% Tax Collector (070) 30,663,000 26,209,300 -14.52% Supervisor of Elections (080) 4,168,500 4,307,100 3.32% Supervisor of Elections Grants (081) 0 0 N/A Subtotal Constitutional Officers 261,994,700 268,621,400 2.53% Special Revenue Funds Transportation (101) 24,807,500 25,545,500 2.97% Stormwater Operations (103) 8,053,300 8,978,700 11.49% Affordable Housing (105) 117,700 120,300 2.21% Impact Fee Administration (107) 1,571,400 1,583,200 0.75% Pelican Bay MSTBU (109) 6,510,000 6,173,200 -5.17% Unincorporated Areas General Fund MSTU (111) 64,066,600 66,732,100 4.16% Landscaping Projects (112) 11,163,200 12,308,500 10.26% Community Development (113) 33,741,100 35,816,600 6.15% Water Pollution Control (114) 4,093,000 4,667,400 14.03% Sheriff Grants (115) 0 0 N/A Affordable Housing (116) 223,400 223,400 0.00% Natural Resources (117) 0 0 N/A Parks & Rec - Sea Turtle Monitoring (119) 365,000 417,400 14.36% Community Development Block Grants (121) 0 0 N/A Services for Seniors (123) 795,700 795,700 0.00% Metro Planning-MPO (128) 11,500 8,900 -22.61% Library E-Rate Program (129) 53,900 66,200 22.82% Golden Gate Community Center (130) 1,544,300 1,692,300 9.58% Planning Services (131) 16,519,200 23,683,700 43.37% Victoria Park Drainage MSTU (134) 12,300 31,100 152.85% Naples Production Park Capital (138) 382,600 6,200 -98.38% Naples Park Drainage MSTU&BU (139) 130,900 139,800 6.80% Naples Production Park MSTU&BU (141) 58,200 58,300 0.17% Pine Ridge Industrial Park MSTU&BU (142) 1,985,800 1,986,800 0.05% Vanderbilt Beach Beautification MSTU (143) 4,783,100 3,737,200 -21.87% Ochopee Fire Control District MSTU (146) 2,311,400 2,189,700 -5.27% Goodland/Horr's Isle Fire Control District (149) 118,600 141,100 18.97% AGENDA ITEM No.- 1 F SEP 9 2021 Pg2 0 r O� rn N c m E v 0 .r m 0 m m c a� H N N u- c 0 E t U 2 Q Packet Pg. 69 2.B.1 Collier County, Florida Fiscal Year 2021/2022 Summary of Budget by Fund FY 20/21 FY 21 /22 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Special Revenue Funds (Cont'd) Sabal Palm Road Extension MSTU&BU (151) 81,700 69,700 -14.69% Lely Golf Estates Beautification MSTU (152) 655,700 636,300 -2.96% Golden Gate Beautification MSTU (153) 1,302,700 1,587,600 21.87% Hawksridge Stormwater System MSTU (154) 50,900 63,800 25.34% Radio Road Beautification MSTU (158) 657,300 519,800 -20.92% Forest Lakes Roadway & Drainage MSTU (159) 624,100 1,206,300 93.29% Bayshore/Avalon Beautification MSTU Proi (160) 1,575,000 904,800 -42.55% Immokalee Beautification MSTU (162) 1,292,200 1,518,400 17.51% Bayshore Beautification MSTU (163) 1,347,700 1,701,400 26.24% Haldeman Creek Dredging MSTU (164) 727,200 856,400 17.77% Rock Road MSTU (165) 164,400 112,200 -31.75% Radio Road East Beautification MSTU (166) 0 0 N/A Platt Road MSTU (167) 0 0 N/A Vanderbilt Waterways MSTU (168) 463,600 570,500 23.06% Teen Court (171) 101,400 69,400 -31.56% Conservation Collier (172) 385,100 25,182,400 6439.18% Driver Education (173) 253,400 262,800 3.71% Conservation Collier Maintenance (174) 29,691,400 35,862,500 20.78% Court IT Fee (178) 1,461,300 1,572,100 7.58% Conservation Collier Projects (179) 3,300 155,000 4596.97% Domestic Animal Services Donations (180) 244,000 574,100 135.29% Court Maintenance Fund (181) 5,453,700 2,908,000 -46.68% Ave Maria Innovation Zone (182) 432,000 562,600 30.23% TDC Beach Park Facilities (183) 6,738,500 1,355,100 -79.89% Tourism Marketing (184) 9,553,200 14,382,800 50.55% TDC Engineering (185) 1,078,200 1,156,200 7.23% Immokalee Redevelopment CRA (186) 1,888,200 1,308,600 -30.70% Bayshore/Gateway Triangle CRA (187) 9,111,900 4,277,100 -53.06% 800 MHz Fund (188) 1,836,600 1,907,100 3.84% Miscellaneous Florida Statutes (190) 68,000 72,500 6.62% Public Guardianship (192) 193,000 193,000 0.00% Tourist Development (Non -County) Museums (193) 1,198,100 1,675,700 39.86% Tourist Development (194) 1,705,000 1,812,500 6.30% Tourist Development Beaches Renourishment (195) 56,485,100 56,658,400 0.31% Tourist Development Promotion Reserve (196) 1,186,900 2,002,500 68.72% Museum (198) 2,334,700 3,061,300 31.12% E-911 Emergency Phone System (199) 36,000 35,300 -1.94% Confiscated Property Trust. (602) 97,300 524,500 439.05% Crime Prevention (603) 602,900 739,500 22.66% University Extension (604) 66,300 37,300 -43.74% GAC Land Trust (605) 708,000 708,600 0.08% Parks and Recreation Donations (607) 39,700 49,200 23.93% Law Enforcement Trust (608) 221,000 322,900 46.11% Domestic Violence Trust (609) 465,800 474,900 1.95% Animal Control Trust (610) 379,500 287,400 -24.27% Combined E-911 (611) 3,338,200 3,209,600 -3.85% Library Trust Fund 1 (612) 1 206,200 1 301,300 1 46.12% AGENDA ITEM No.- 1 F SEP 9 2 Pg_3 Packet Pg. 70 0 r rn rn N c m E O v O .r m O m m c a� I— N N u_ c W E t v Q 2.B.1 Collier County, Florida Fiscal Year 2021/2022 Summary of Budget by Fund FY 20/21 FY 21 /22 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Special Revenue Funds (Cont'd) Drug Abuse Trust (616) 4,400 4,500 2.27% Juvenile Cyber Safety (618) 3,000 2,500 -16.67% Freedom Memorial (620) 6,100 19,000 211.48% Law Library (640) 89,500 92,500 3.35% Legal Aid Society (652) 193,000 193,000 0.00% Office of Utility Regulation (669) 1,416,000 1,365,900 -3.54% Court Administration (681) 2,989,700 2,969,400 -0.68% Specialized Grants (701) 0 0 N/A Administrative Services Grants (703) 0 0 N/A Administrative Services Grants Match (704) 0 0 N/A Housing Grants (705) 0 0 N/A Housing Grants Match (706) 15,400 16,400 6.49% Human Services Grants (707) 225,000 95,000 -57.78% Human Services Grant Match (708) 12,200 12,200 0.00% Public Services Grants (709) 0 0 N/A Public Services Grant Match (710) 0 0 N/A Transportation Grants (711) 0 0 N/A Transportation Grant Match (712) 0 0 N/A County Manager Grants (713) 0 N/A Immokalee CRA Grants (715) 0 0 N/A Immokalee CRA Grant Match (716) 100,000 0 -100.00% Bayshore CRA Grants (717) 0 0 N/A Bayshore CRA Grant Match (718) 0 0 N/A Justice Federal Equitable Sharing (721) 191,500 196,600 2.66% Treasury Federal Equitable Sharing (722) 497,300 501,600 0.86% FEMA Events - Grant (727) 0 1,000,000 N/A Deepwater Horizon Oil Spill Settlement (757) 2,119,600 2,130,500 0.51% Tourist Development Capital Projects (758) 4,665,000 6,634,300 42.21% Amateur Sports Complex (759) 6,084,200 5,508,700 -9.46% Collier County Lighting (760) 1,273,200 1,447,600 13.70% Pelican Bay Lighting (778) 2,629,800 1,013,100 -61.48% Golden Gate City Economic Develop Zone (782) 2,288,000 4,031,100 76.18% 1-75 & Collier Blvd Innovation Zone (783) 596,200 916,000 53.64% Immokalee CRA Capital (786) 0 367,000 N/A Bayshore CRA Project Fund (787) 3,200,000 3,127,400 -2.27% SHIP Grants (791) 0 0 N/A Subtotal Special Revenue Funds 358,525,200 402,197,000 12.18% Debt Service Funds Gas Tax Rev Refunding Bds, 2003/12 & 2005/14 (212) 14,187,600 14,275,500 0.62% Golden Gate Golf Course SO Bond, 2019 (246) 772,900 772,900 0.00% Euclid and Lakeland (253) 97,300 97,500 0.21% Forest Lakes Limited G.O. Bonds, 2007 (259) 1,136,500 0 -100.00% Tourist Develop Tax Revenue Bond, 2018 (270) 6,645,800 6,172,000 -7.13% Bayshore CRA Taxable Note, Series 2017 (287) 3,814,000 0 -100.00% Special Obligation Bonds (298) 19,628,500 25,387,500 29.34% Commercial Paper Program 1 (299) 803,500 216,500 -73.06% Subtotal Debt Service Funds 47,086,100 46,921,900 -0.35% 0 r rn rn N c m E v 0 .r m 0 m m :r .r c a� H N N u_ c 0 E t U 2 Q AGENDA ITEM No-1 F PEP Pg Packet Pg. 71 2.B.1 Collier County, Florida Fiscal Year 2021/2022 Summary of Budget by Fund FY 20/21 FY 21 /22 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Capital Projects Funds County -Wide Capital Projects (301) 26,709,600 44,921,700 68.19% Boater Improvement Capital Improvement (303) 737,600 541,000 -26.65% ATV Settlement (305) 3,122,200 3,129,000 0.22% Parks Capital Improvements (306) 5,039,100 7,401,300 46.88% Park CIP Bond (308) 0 10,165,200 N/A Growth Management Capital (309) 5,066,400 1,951,300 -61.49% Growth Management Transportation Capital (310) 25,587,500 23,735,600 -7.24% Road Construction (313) 28,348,000 21,216,000 -25.16% Museum Capital (314) 4,000 609,100 15127.50% Infrastructure Sales Tax (1 Penny) Capital (318) 151,287,000 213,386,500 41.05% Clam Bay Restoration (320) 193,400 234,700 21.35% Pelican Bay Irrigation/Landscaping (322) 4,767,300 5,094,300 6.86% Pelican Bay Commercial Paper Capital (323) 0 10,000,000 N/A Stormwater Capital Improvement Projects (325) 11,004,500 7,406,300 -32.70% Stormwater CIP Bond (327) 0 54,216,000 N/A Road Impact District 1, N Naples (331) 14,900,600 10,887,100 -26.94% Road Impact District 2, E Naples & GG City (333) 8,501,300 13,893,100 63.42% Road Impact District 3, City of Naples (334) 1,142,500 927,100 -18.85% Road Impact District 4, S County & Marco (336) 11,011,000 19,410,400 76.28% Road Impact District 6, Golden Gate Estates (338) 14,641,600 16,230,800 10.85% Road Impact District 5, Immokalee Area (339) 4,546,200 7,598,200 67.13% Road Assessment Receivable (341) 476,500 478,500 0.42% Regional Park Impact Fee - Incorporated Areas (345) 671,700 1,150,300 71.25% Community & Regional Park Impact Fee (346) 19,150,700 15,176,300 -20.75% Emergency Medical Services (EMS) Impact Fee (350) 1,535,400 1,762,000 14.76% Library Impact Fee (355) 1,555,700 1,801,100 15.77% Amateur Sport Complex (370) 1,024,700 6,096,100 494.92% Ochopee Fire Impact Fees (372) 12,000 32,600 171.67% Correctional Facilities Impact Fees (381) 3,315,700 3,635,500 9.65% Law Enforcement Impact Fees (385) 3,059,600 3,955,200 29.27% General Government Building Impact Fee (390) 8,605,200 8,523,100 -0.95% Subtotal Capital Funds 356,017,000 515,565,400 44.81% Enterprise Funds County Water/Sewer District Operating (408) 201,604,300 206,110,500 2.24% County Water/Sewer Motor Pool Capital (409) 6,495,400 7,013,500 7.98% County Water/Sewer Debt Service (410) 43,233,000 57,714,800 33.50% County Water Impact Fees (411) 19,005,200 15,396,700 -18.99% County Water Capital Projects (412) 34,333,100 32,720,000 -4.70% County Sewer Impact Fees (413) 15,796,100 16,721,400 5.86% County Sewer Capital Projects (414) 41,342,300 29,196,300 -29.38% County Water Sewer Bond Proceeds (415) 4,417,200 3,730,300 -15.55% County Water/Sewer Grants (416) 0 0 N/A County Water/Sewer Grant Match (417) 0 0 N/A Public Utilities Special Assessments (418) 76,200 69,300 -9.06% AGENDA ITEM No.— o. 1 F SEP 9 2021 Pg_5 Packet Pg. 72 2.B.1 Collier County, Florida Fiscal Year 2021/2022 Summary of Budget by Fund FY 20/21 FY 21 /22 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Enterprise Funds (Cont'd) Collier Area Transit (CAT) Grants (424) 0 0 N/A Collier Area Transit (CAT) Grant Match (425) 0 75,500 N/A Collier Area Transit (CAT) Enhancements (426) 3,452,500 3,490,100 1.09% Transportation Disadvantaged (427) 3,687,300 3,572,200 -3.12% Transportation Disadvantaged Grant (428) 0 0 N/A Transportation Disadvantaged Grant Match (429) 102,200 86,900 -14.97% Solid Waste Disposal (470) 30,893,700 33,019,600 6.88% Landfill Closure & Debris Mission Reserve (471) 11,299,700 9,028,400 -20.10% Solid Waste Motor Pool Capital (472) 1,023,600 1,123,300 9.74% Mandatory Collection (473) 40,978,000 35,912,900 -12.36% Solid Waste Capital Projects (474) 15,275,000 12,084,200 -20.89% Solid Waste Grants (475) 0 0 N/A Emergency Medical Services (EMS) (490) 36,117,300 45,352,700 25.57% EMS Motor Pool and Capital (491) 4,971,100 5,987,200 20.44% EMS Project & First Responder (492) 0 2,264,300 N/A EMS Grant (493) 0 0 N/A EMS Grant Match (494) 500,000 1,000,000 100.00% Airport Authority Operations (495) 5,807,500 6,425,300 10.64% Airport Authority Capital (496) 2,226,500 804,300 -63.88% Airport Authority Grant (498) 0 0 N/A Airport Authority Grant Match (499) 0 0 N/A Subtotal Enterprise Funds 522,637,200 528,899,700 1.20% Internal Service Funds Information Technology (505) 11,787,700 10,570,100 -10.33% Information Technology Capital (506) 5,467,900 4,585,300 -16.14% Property & Casualty (516) 15,496,700 12,853,600 -17.06% Group Health (517) 86,252,200 81,457,800 -5.56% Workers Compensation (518) 4,874,000 5,560,500 14.08% Fleet Management (521) 10,615,600 11,964,900 12.71% Motor Pool Capital Recovery (523) 11,048,900 13,153,200 19.05% Subtotal Internal Service Funds 145,543,000 140,145,400 -3.71% Permanent & Agency Funds Pine Ridge/ Naples Production Park, 1993 (232) 1,431,400 1,437,800 0.45% Pepper Ranch Conservation Bank (673) 4,018,000 3,995,900 -0.55% Caracara Prairie Preserve (674) 1,854,500 1,811,100 -2.34% Subtotal Permanent Funds 7,303,900 7,244,800 -0.81% Total Budget by Fund 2,204,425,700 2,451,894,200 11.23% Less: Internal Services 107,448,300 109,198,800 1.63% Interfund Transfers 544,634,100 586,760,900 7.73% Net County Budget 1,552,343,300 1,755,934,500 13.12% AGENDA ITEM No._1 F SEP 9 20 Pg_6 Packet Pg. 73 0 r O� OD N c m E v O m m m c a� H N N u_ c w E t U 2 Q