Loading...
Resolution 2021-189 RESOLUTION NO. 2021- 1 8 9 A RESOLUTION AMENDING THE TENTATIVE BUDGETS 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, the Board of County Commissioners has prepared a statement summarizing all of the adopted tentative budgets which includes for each budget, the name of each taxing authority levying millage, the rolled-back rate, the percentage increase, the millage rate to be levied, the balances, the reserves and the total of each major classification of receipts and expenditures; and WHEREAS, on July 13, 2021, the Board of County Commissioners adopted Resolution 2021-157 approving the County's proposed millage rates and setting the public hearings for adoption of the final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 9, 2021, at 5:05 p.m. and Resolution No. 2021-163 was adopted by the Board of County Commissioners adopting the tentative millage rates and a Resolution 2021-164 was adopted by the Board of County Commissioners adopting the tentative budgets for FY 2021-22; and WHEREAS, a second advertised public hearing was held on September 23, 2021, at 5:05 p.m. to finalize the FY 2021-22 Budget and to adopt the millage rates in accordance with Sections 129.03 and 200.065, Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: The amendments as set forth in Exhibit "A" attached hereto and incorporated herein, and hereby adopted and amend the adopted Tentative Budgets for FY 21-22 pursuant to Sections 129.03 and 200.065, Florida Statutes. This resolution adopted this 23rd day of September, 2021, after motion, second and majority vote. ATTEST: BOAR OF UNTY COMMISSIONERS CRYSTAL K. KINZEL, Clerk: COLLI NTY, FLORr By: By: Deputy Clerk enny Tay , BCC Cha. an Attest as to Chairman's signature y: Approved d leglit : Jeffrey A. KI t ounty Attorney Exhibit A SUMMARY OF CHANGES TO THE FY 2022 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION Immokalee CRA Fund(186) $ (304,100) On the revenue side,interest income increased by$300 and Major source of funding is Tax Increment Carryforward decreased by$304,400. On the expense side,the Financing transfer to the CRA project fund 786 decreased by$269,400 and reserves also decreased by$34,700. The above changes were the result of a Sept budget amendment which transferred excess cash to the CRA oroiect fund 786 in FY 21. Bayshore CRA Fund(187) $ (1,409,300) On the revenue side,Carryforward decreased by$1,409,300. On the Major source of funding is Tax Increment expense side,the transfer to the CRA project fund 787 decreased by Financing $1,410,300 and reserves increased$1,000. The above changes were the result of a Sept budget amendment which transferred excess cash to the CRA project fund 787 in FY 21. Immokalee CRA Project Fund(786) $ (263,400) On the revenue side,interest income increased by$6,300,including an Major source of funding is a transfer from the adjustment of$300 in revenue reserve required by law. Also,the Immokalee CRA Fund(186) transfer in from the CRA Operating fund 186 decreased by$269,400. On the expense side,capital projects decreased by$263,400. The above changes were the result of a Sept budget amendment which transferred excess cash from the CRA operating fund 186 to the CRA Project fund 786 in FY 21. Bayshore CRA Project Fund(787) $ (1,386,900) On the revenue side,interest income increased by$24,600,including Major source of funding is a transfer from the an adjustment of$1,200 in revenue reserve required by law. Also,the Bayshore CRA Fund(187) transfer in from the CRA Operating fund 187 decreased by $1,410,300. On the expense side,capital projects decreased by $1,386,900. The above changes were the result of a Sept budget amendment which transferred excess cash from the CRA operating fund 187 to the CRA Project fund 787 in FY 21. Emergency Medical Services(490) $ 0 On the expense side,reduced a Transfer to EMS Project Fund 492 and Major sources of funding are Ambulance Fees increased the transfer to EMS Project&Motor Pool Fund 491 by and a Transfer from General Fund(001). $1,508,000.The capital program which was going to be set up in Fund 492 has been relocated back to Fund 491. Emergency Medical Services Motor Pool& $ 1,530,300 Originally the Capital Program in Fund 491,was going to be relocated Capital Project Fund(491) to a different fund,away from the Motor Pool Capital Recovery Major source of funding is a Transfer from the activities. Therefore$734,000 in residual capital program funding EMS Fund(490). was transferred to fd 492. The accounting system can not accommodate project accounting in fund 492,so the capital program is being re-established back in fd 491 Emergency Medical Services Capital $ (2,264,300) Moving all revenues and expenses for FY 2022 in the amount of Project Fund(492) $2,264,300 and relocating them back into Fund 491. Major source of funding is a Transfer from the EMS Fund(490). Total ($4,097,700) Gross Budget at First Public meeting $2,451,894,200 Gross Amended Tentative Budget $2,447,796,500 9/15/7071. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET IMMOKALEE REDEVELOPMENT CRA FUND(186) FY 2022 FY 2022 % Tentative Changes Amended Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 195,200 0 195,200 0.0% Operating Expenses 336,300 0 336,300 0.0% Indirect Cost Reimbursement 52,200 0 52,200 0.0% Capital Outlay 75,000 0 75,000 0.0% Trans to 001 General Fd 53,800 0 53,800 0.0% Trans to 187 Bayshore CRA 74,100 0 74,100 0.0% Trans to 786 Immok CRA Proj 367,000 (269,400) 97,600 -73.4% Adv/Repay to 111 Unincorp Gen Fd 90,000 0 90,000 0.0% Reserves for Contingencies 65,000 (34,700) 30,300 -53.4% Total Appropriation 1,308,600 (304,100) 1,004,500 -23.2% Revenues Interest/Misc 6,000 300 6,300 5.0% Trans fin 001 General Fd 821,100 0 821,100 0.0% Trans fin 111 Unincorp Gen Fd 185,900 0 185,900 0.0% Trans fin 162 Immok Beaut Fd 92,800 0 92,800 0.0% Carryforward 203,100 (304,400) (101,300) -149.9% Less 5%Required by Law (300) 0 (300) 0.0% Total Revenues 1,308,600 (304,100) 1,004,500 -23.2% On September 14,2021,agenda item 16.B.3,the Board approved budget amendments to remove all excess cash in the CRA at fiscal year end and program it into projects within the Immokalee CRA Capital Fund 786 in accordance with Section 163.387(7),otherwise the CRA would be required to return the excess cash to each taxing authority. Since more cash was transferred over to the Project Fund(786)in FY 21,this action reduced the FY 22 Carryforward(revenue)by$304,400 and also reduced the amount to be transferred to the Project Fund(786) (expense)in FY 22 by$269,400. To balance the fund,interest was increased by$300 and Reserves reduced by $34,700. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET BAYSHORE/GATEWAY TRIANGLE REDEVELOPMENT CRA FUND(187) FY 2022 FY 2022 % Tentative Changes Amended Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 453,800 0 453,800 0.0% Operating Expenses 476,100 0 476,100 0.0% Indirect Cost Reimbursement 67,000 0 67,000 0.0% Capital Outlay 0 0 0 N/A Trans to 001 General Fd 53,800 0 53,800 0.0% Trans to 786 Immok CRA Proj 3,127,400 (1,410,300) 1,717,100 -45.1% Reserves for Contingencies 99,000 1,000 100,000 1.0% Total Appropriation 4,277,100 (1,409,300) 2,867,800 -32.9% Revenues Interest/Misc 20,000 0 20,000 0.0% Trans fin 001 General Fd 2,188,000 0 2,188,000 0.0% Trans fin 111 Unincorp Gen Fd 495,300 0 495,300 0.0% Trans fin 163 Baysh/Av Beau Fd 125,500 0 125,500 0.0% Trans fin 164 Haldeman Creek Fd 11,300 0 11,300 0.0% Trans fm 186 Immok CRA Fd 74,100 0 74,100 0.0% Adv/Repay fm 160 Baysh Proj 554,600 0 554,600 0.0% Carryforward 809,300 (1,409,300) (600,000) -174.1% Less 5%Required by Law (1,000) 0 (1,000) 0.0% Total Revenues 4,277,100 (1,409,300) 2,867,800 -32.9% On September 14,2021,agenda item 16.B.3,the Board approved budget amendments to remove all excess cash in the CRA at fiscal year end and program it into projects within the Bayshore/Gateway Triangle CRA Capital Fund 787 in accordance with Section 163.387(7),otherwise the CRA would be required to return the excess cash to each taxing authority. Since more cash was transferred over to the Project Fund(787)in FY 21,this action reduced the FY 22 Carryforward(revenue)by$1,409,300 and also reduced the amount to be transferred to the Project Fund(787) (expense)in FY 22 by$1,410,300. To balance the fund,Reserves were increased by$1,000. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET IMMOKALEE REDEVELOPMENT CRA CAPITAL FUND(786) FY 2022 FY 2022 % Tentative Changes Amended Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Operating Expenses 20,000 0 20,000 0.0% Capital Outlay 222,000 (138,400) 83,600 -62.3% Grants and Aids 125,000 (125,000) 0 -100.0% Reserves for Contingencies 0 0 0 N/A Reserves for Capital 0 0 0 N/A Total Appropriation 367,000 (263,400) 103,600 -71.8% Revenues Interest/Misc 0 6,300 6,300 N/A Trans fm 186 Immok CRA Fd 367,000 (269,400) 97,600 -73.4% Carryforward 0 0 0 N/A Less 5%Required by Law 0 (300) (300) N/A Total Revenues 367,000 (263,400) 103,600 -71.8% On September 14,2021,agenda item 16.B.3,the Board approved budget amendments to remove all excess cash in the Immokalee CRA Fund 186 at fiscal year end and program it into projects within the Immokalee CRA Capital Fund 786 in accordance with Section 163.387(7),otherwise the CRA would be required to return the excess cash to each taxing authority. This action in Fund 186 reduced the FY 22 transfer in from fund 186 by$269,400. Below is a recap of the Board approved budget amendments(BA)(9/14/2021)plus FY 22 budget for each project: Sept 14th FY 2022 Total Funding BA Amended Tentative (FY21 &FY22) Stormwater Infra 50243 278,000 0 278,000 South Immok Sidewalk 50244 250,000 0 250,000 Parks&Rec Partnership 50245 50,000 20,000 70,000 Neighborhood Revitalize 50246 100,000 83,600 183,600 Main Street Progm Area 50248 423,700 0 423,700 First Street Corridor 50250 250,000 0 250,000 Grant Residential 50251 0 0 0 Commercial Grants 50252 100,000 0 100,000 1,451,700 103,600 1,555,300 Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET BAYSHORE/GATEWAY TRIANGLE REDEVELOPMENT CRA CAPITAL FUND(787) FY 2022 FY 2022 % Tentative Changes Amended Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Operating Expenses 0 0 0 N/A Capital Outlay 2,727,400 (1,241,900) 1,485,500 -45.5% Grants and Aids 400,000 (145,000) 255,000 -36.3% Reserves for Contingencies 0 0 0 N/A Reserves for Capital 0 0 0 N/A Total Appropriation 3,127,400 (1,386,900) 1,740,500 -44.3% Revenues Interest/Misc 0 24,600 24,600 N/A Trans fin 187 Baysh/Av CRA Fd 3,127,400 (1,410,300) 1,717,100 -45.1% Less 5%Required by Law 0 (1,200) (1,200) N/A Total Revenues 3,127,400 (1,386,900) 1,740,500 -44.3% On September 14,2021,agenda item 16.B.3,the Board approved budget amendments to remove all excess cash in the Bayshore/Gateway Triangle CRA Fund 187 at fiscal year end and program it into projects within the Bayshore/Gateway Triangle CRA Capital Fund 787 in accordance with Section 163.387(7),otherwise the CRA would be required to return the excess cash to each taxing authority. This action in Fund 187 reduced the FY22 transfer in from fund 187 by$1,410,300. Interest income increased by$24,600 as well as an adjustment to the 5% revenue reserve required by law of$1,200. Below is a recap of the Board approved budget amendments(BA)(9/14/2021)plus FY22 budget for each project: Sept 14th FY 2022 Total BA Amended Tentative Funding Residential Grant 50197 - 55,000 55,000 Commercial Grants 50198 - 200,000 200,000 Stormwater Infra 50203 1,032,300 350,000 1,382,300 Linwood Beautification 50204 450,000 150,000 600,000 17 Acre Site 50208 1,698,000 300,000 1,998,000 Communications 20254 - 100,000 100,000 Public Art 50255 100,000 100,000 200,000 Community Safety Improve 50256 - 100,000 100,000 General Road Improve 50258 500,000 85,500 585,500 Multi-Modal Improve 50259 - 150,000 150,000 N Bayshore Enhancements 50262 750,000 150,000 900,000 4,530,300 1,740,500 6,270,800 Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES FUND(490) FY 2022 FY 2022 % Tentative Changes Amended Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 28,181,200 0 28,181,200 0.0% Operating Expenses 8,186,100 0 8,186,100 0.0% Capital Outlay 25,300 0 25,300 0.0% Trans to 491 EMS Proj&Motor Pool F 0 1,508,000 1,508,000 N/A Trans to 492 EMS Proj Fund 1,508,000 (1,508,000) 0 -100.0% 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 45,352,700 0 45,352,700 0.0% Revenues Ambulance Fees 12,363,300 0 12,363,300 0.0% Trans fm 001 General Fund 21,369,500 0 21,369,500 0.0% Carryforward 12,238,100 0 12,238,100 0.0% Less 5%Required by Law (618,200) 0 (618,200) 0.0% Total Revenues 45,352,700 0 45,352,700 0.0% Realigning a Transfer to EMS Project Fund 492 to EMS Project&Motor Pool Fund 491. The capital program which was going to be set up in Fund 492 has been relocated back to Fund 491. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES MOTOR POOL&CAPITAL PROJECT FUND(491) FY 2022 FY 2022 % Tentative Changes Amended Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Operating Expenses 0 150,000 150,000 N/A Capital Outlay 1,688,000 1,070,000 2,758,000 63.4% Trans to 492 EMS Proj Fund 734,000 (734,000) 0 -100.0% Trans to 523 Motor Pool Cap 7,800 0 7,800 0.0% Reserves for Contingencies 0 122,000 122,000 N/A Reserve for Capital 0 922,300 922,300 N/A Reserve for Motor Pool Cap Recovery 3,557,400 0 3,557,400 0.0% Total Appropriation 5,987,200 1,530,300 7,517,500 25.6% Revenues Interest/Misc 8,200 23,500 31,700 286.6% Motor Pool Cap Recovery Billing 1,778,700 0 1,778,700 0.0% Trans fm 490 EMS Ops Fd 0 1,508,000 1,508,000 N/A Carryforward 4,200,700 0 4,200,700 0.0% Less 5%Required by Law (400) (1,200) (1,600) 300.0% Total Revenues 5,987,200 1,530,300 7,517,500 25.6% The budget was prepared originally with the thought of moving the capital projects to EMS fund 492 so that the Motor Pool Capital Recovery operations would be separated from the Capital Projects activities. However,fund 492 will not support capital project budgeting,only fund center budgeting. Therefore,the above changes are the capital project activities returning to fund 491. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2022 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES CAPITAL PROJECT FUND(492) FY 2022 FY 2022 % Tentative Changes Amended Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Operating Expenses 150,000 (150,000) 0 -100.0% Capital Outlay 1,070,000 (1,070,000) 0 -100.0% Reserves for Contingencies 122,000 (122,000) 0 -100.0% Reserve for Capital 922,300 (922,300) 0 -100.0% Reserve for Motor Pool Cap Recovery 0 0 0 N/A Total Appropriation 2,264,300 (2,264,300) 0 -100.0% Revenues Interest/Misc 23,500 (23,500) 0 -100.0% Trans fm 490 EMS Ops Fd 1,508,000 (1,508,000) 0 -100.0% Trans fm 491 Motor Pool&Cap Proj 734,000 (734,000) 0 -100.0% Less 5%Required by Law (1,200) 1,200 0 -100.0% Total Revenues 2,264,300 (2,264,300) 0 -100.0% The budget was prepared originally with the thought of moving the capital projects to EMS fund 492 so that the Motor Pool Capital Recovery operations would be separated from the Capital Projects activities. However,fund 492 will not support capital project budgeting,only fund center budgeting. Therefore,the above changes are returning the capital project activities back to fund 491.