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Agenda 09/14/2021 Item #16F 2 (Budget Amendment approprpriating unspendt FY21 Capital Project and grant budgets into FY2022)09/14/2021 EXECUTIVE SUMMARY Recommendation to authorize budget amendments appropriating approximately $1,221,483,700 of unspent FY 2021 Capital project and grant budgets into fiscal year 2022. OBJECTIVE: Board of County Commissioners' approval of budget amendments which will increase the FY 2022 budget by approximately $1,221,483,700 in the various Capital projects, Grant and Grant donor matching funds. CONSIDERATIONS: During fiscal year 2021, 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 t o avoid disruption in the payment of venders and employees. This action is considered customary and routine in accordance with budgetary practices and the accounting associated with Capital and Grant Funds. Grant awards are approved by the Board at various times during the year; many grants have fiscal year cycles different than the County’s fiscal year of Oct 1 - Sept 30. At year-end, the accounting system SAP automatically calculates the unspent budget (amended budget less expenditures) and posts this amount into fiscal year 2022 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 2022 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 2022 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 28th). The $1,221,483,700 is the amount of unspent budget (amended budget of $1,678,728,300 less expenditures of $458,766,700) as of August 19, 2021 plus the amount of transfers to be made by the donor funds of $1,522,100. 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 $1,221,483,700 depending on the activity within the remaining 42 days before September 30. Additional moneys will be spent when invoices are processed and/or the Board may authorize budget amendments on September 14th and September 28th which was not contemplated in this executive summary. Waiting until after the close of the fiscal year for Board approval on the budget amendments to carryforward the unspent budgets, will mean that all the capital projects and grants will sit idle with no budgets for 12 days. The consequence is over $318 million in open purchase orders cannot roll into FY 2022; venders and grant employees will not receive any form of payment until after the October 12th Board meeting. 16.F.2 Packet Pg. 2797 09/14/2021 Below is a recap of Exhibit A listing the primary categories of the estimated roll over amounts in the Capital Projects and Grants totaling $1,221,483,700. 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 8/19/2021 Grant Funds $221,605,300 Donor Funds Providing Grant Match Money 1,522,100 Gas & Infrastructure Sales Tax Capital Projects Funds 179,560,500 Impact Fees Capital Projects Funds 165,030,800 User Fees and Bond Proceeds Capital Projects Funds 561,787,600 Ad Valorem Supported Capital Projects Funds 91,977,400 Total $1,221,483,700 FISCAL IMPACT: Budget amendments in the approximate amount of $1,221,483,700 are needed in FY 2022 to re-appropriate unspent (FY 2021) 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 19, 2021. On October 1, the SAP accounting system will calculate and post the precise amount of unspent budget and this amount may be more or less than $1,221,483,700, depending on the activity over the remaining 42 days in the fiscal year. The budget amendment is $400,419,700 higher than the previous year primarily due to infrastructure sales tax projects, bond proceeds projects, and the Coronavirus Relief Fund appropriation. This roll of unspent funds does not affect the adopted FY 2022 budget which the Board will consider on September 23, 2021. 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 $1,221,483,700 to re-appropriate unspent (FY 2021) budget and carry forward into fiscal year 2022 for capital projects, grants and match money. PREPARED BY: Laura Zautcke, Senior Budget Analyst, Office of Management & Budget ATTACHMENT(S) 1. FY21 Proj roll to FY22 Exhibit A (PDF) 16.F.2 Packet Pg. 2798 09/14/2021 COLLIER COUNTY Board of County Commissioners Item Number: 16.F.2 Doc ID: 19876 Item Summary: Recommendation to authorize budget amendments appropriating approximately $1,221,483,700 of unspent FY 2021 Capital project and grant budgets into fiscal year 2022. Meeting Date: 09/14/2021 Prepared by: Title: – Office of Management and Budget Name: Debra Windsor 08/26/2021 3:17 PM Submitted by: Title: Director - Facilities Maangement – Facilities Management Name: Ed Finn 08/26/2021 3:17 PM Approved By: Review: Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 08/26/2021 3:19 PM Office of Management and Budget Laura Zautcke Additional Reviewer Completed 08/27/2021 9:31 AM Facilities Management Ed Finn Additional Reviewer Completed 08/28/2021 5:23 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 08/30/2021 11:13 AM County Manager's Office Amy Patterson Level 4 County Manager Review Completed 09/02/2021 3:39 PM Board of County Commissioners Geoffrey Willig Meeting Pending 09/14/2021 9:00 AM 16.F.2 Packet Pg. 2799 Estimate of the Unspent 2021 Project Budgets to be Added to FY 2022 Budget Exhibit A As of 8/19/2021 Grants Economic Development Fund (007)2,427,100 Supervisor Of Elections Grant Fund (081)1,500 Miscellaneous Grants Fund (116)389,200 Natural Resources Grant (117)6,800 Sea Turtle/Parks Grant (119)310,600 Community Development Block Grants Fund (121)2,000 Services for Seniors - County Aging Program Fund (123)19,321,500 MPO Grants Fund (128)59,800 Library Grants Fund (129)1,627,800 Public Utilities Grant Fund (416)3,382,500 Public Utilities Grant Match Fund (417)1,127,500 Collier Area Transit (CAT) Grant Fund (424)23,397,300 Collier Area Transit (CAT) Grant Match Fund (425)1,158,700 Collier Area Transit (CAT) Enhancements Fund (426)1,780,400 Transportation Disadvantaged Fund (427)3,561,300 Transportation Disadvantaged Grant Fund (428)965,500 Transportation Disadvantaged Grant Match Fund (429)154,600 EMS Grants Fund (493)167,700 EMS Grants Match Fund (494)221,100 Airport Authority Grant Fund (498)5,737,900 Airport Authority Grant Match Fund (499)1,438,300 Administrative Services Grant Fund (703)31,500 Administrative Services Grant Match Fund (704)5,100 Housing Grant Fund (705)112,478,000 Housing Grant Match Fund (706)59,500 Human Services Grant Fund (707)4,011,300 Human Services Grant Match Fund (708)25,700 Public Services Grant Fund (709)2,701,600 Public Services Grant Match Fund (710)816,800 Transportation Grant Fund (711)22,426,200 Transportation Grant Match Fund (712)5,642,200 Immokalee CRA Grant Match Fund (716)196,000 Bayshore CRA Grant Match Fund (718)100 Deepwater Horizon Oil Spill Settlement (757)2,119,600 State Housing Incentive Partnership Grant Fund (791)3,852,600 221,605,300 Donor Funds Providing Match Money to Grants General Fund (001)684,800 Unincorporated Areas General Fund (111)3,500 Immokalee Beatification Fund (162)94,700 Conservation Collier Fund (174)10,000 Immokalee Redevelopment Fund (186)8,300 Bayshore/Gateway Triangle Redevelopment Fund (187)700,500 County Water/Sewer District Operations Fund (408)10,300 University Extension Fund (604)10,000 1,522,100 Fuel and Surplus Sales Tax Projects Road Construction - Gas Tax Capital Fund (313)25,671,700 Infrastructure Sales Tax Capital Fund (318)153,888,800 179,560,500 16.F.2.a Packet Pg. 2800 Attachment: FY21 Proj roll to FY22 Exhibit A (19876 : Unspent FY 2021 Capital project and grant budgets into FY 2022) Exhibit A As of 8/19/2021 Impact Fee Capital Projects Road Impact Fee - District 1 Fund (331)23,472,300 Road impact Fee - District 2 Fund (333)18,265,300 Road Impact Fee - District 3 Fund (334)1,249,000 Road Impact Fee - District 4 Fund (336)18,262,500 Road Impact Fee - District 6 Fund (338)18,798,500 Road Impact Fee - District 5 Fund (339)11,739,700 Regional Park Impact Fee Fund (345)1,929,800 Parks Impact Fee - Unincorporated Area Fund (346)39,091,500 Emergency Management Services Impact Fee Fund (350)1,282,800 Library Impact Fee Fund (355)583,700 Ochopee Fire Control District Impact Fee Fund (372)55,700 Correctional Facilities Impact Fee Fund (381)1,627,600 Law Enforcement Impact Fee Fund (385)1,366,900 Government Facilities Impact Fee Fund (390)3,126,700 Water Impact Fees Capital Projects Fund (411)12,283,600 Sewer System Development Capital Fund (413)11,895,200 165,030,800 User Fee and Bond Capital Projects Naples Production Park MSTD (138)398,700 Special Assessment Bayshore/Avalon Beautification MSTU (160)2,717,200 MSTU tax Conservation Collier Capital Fund (179)41,600 Conservation Collier tax Court Maintenance Fund (181)7,821,500 Court Fines and Fees TDC Beach Park Facilities Fund (183)3,981,300 Tourist Development (TDC) tax TDC - Beach Renourishment and Pass Maintenance Fund (195)49,769,800 Tourist Development (TDC) tax Florida Boating Improvement Fund (303)2,087,900 Vessel Registration Fees ATV Settlement (305)3,171,900 Settlement from SFWMD Parks Bond Proceeds Fund (308)18,574,400 Bond Proceeds Community Development - Capital Projects Fund (309)9,798,400 User Fees (TDC) Museum Capital Projects Fund (314)851,400 TDC Tax Clam Bay Restoration Capital Fund (320)196,300 Special Assessment Pelican Bay Capital Fund (322)6,669,700 Special Assessment Stormwater Bond Proceeds Fund (327)39,569,100 Bond Proceeds Road Assessments (341)487,200 Special Assessment Sports Complex Capital Fund (370)39,373,300 Bond Proceeds Water - Sewer Motor Pool Capital Recovery Fund (409)6,344,800 Water-Sewer User Fees Water User Fees Capital Projects Fund (412)51,246,100 Water User Fees Sewer User Fee Capital Projects Fund (414)98,734,200 Sewer User Fees Water Sewer Bond Proceeds Fund (415)31,689,300 Bond Proceeds Public Utilities Special Assessment (418)10,300 Special Assessment Water-Sewer Bond #2 Proceeds Fund (419)151,061,600 Bond Proceeds Solid Waster Motor Pool Fund (472)1,266,400 Solid Waste Fees Solid Waste Capital Projects Fund (474)6,845,200 Solid Waste Fees EMS Capital Fund (491)5,724,700 EMS Fees Airport Authority Capital Fund (496)6,624,100 User Fees Information Technology Capital Fund (506)4,405,100 Internal Service Charges Motor Pool Capital Recovery Fund (523)7,968,900 User Fees Tourist Development Capital Projects (758)866,100 Tourist Development (TDC) tax Bayshore CRA Capital Fund (787)3,491,100 CRA 561,787,600 Ad Valorem Capital Projects MSTD Landscaping Projects Fund (112)6,206,500 County-wide Capital Projects Fund (301)21,864,400 Parks and Recreation Capital Projects Fund (306)10,251,700 Transportation Road & Bridge Capital Fund (310)35,560,200 Stormwater Capital Projects Fund (325)18,094,600 91,977,400 1,221,483,700 16.F.2.a Packet Pg. 2801 Attachment: FY21 Proj roll to FY22 Exhibit A (19876 : Unspent FY 2021 Capital project and grant budgets into FY 2022)