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Agenda 09/12/2023 Item #16F 6 (Resolution - BA of unspent FY 2023 capital project and grant budgets into fiscal year 2024)09/12/2023 EXECUTIVE SUMMARY Recommendation to authorize budget amendments appropriating approximately $1,711,039,732 of unspent FY 2023 capital project and grant budgets into fiscal year 2024. OBJECTIVE: Board of County Commissioners' approval of budget amendments which will increase the FY 2024 budget by approximately $1,711,039,732 in the various Capital projects, Grant and Grant donor matching funds. CONSIDERATIONS: During fiscal year 2023, grants and capital projects were contemplated and planned for in the adopted budget and/or budget amendments were processed. Grants and Capital Projects do not necessarily “expire” at the end of the Board’s fiscal year, on September 30. The unspent portion of these budgets need to roll forward into the next fiscal year to avoid disruption in 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 2024 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 2024 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 2024 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 26th). The $1,711,039,732 is the amount of unspent budget (amended budget of $2,108,342,500 less expenditures of $400,629,600) as of August 1, 2023, plus the amount of transfers to be made by the donor funds of $3,326,832. 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 $1,711,039,732 depending on the activ ity within the remaining 60 days before September 30. Additional moneys will be spent when invoices are processed and/or the Board may authorize budget amendments on September 12th and September 26th 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 10 days. The consequence is over $429 million in open purchase orders cannot roll into FY 2024; venders and grant employees will not receive any form of payment until after the October 10th Board meeting. Below is a recap of Exhibit A listing the primary categories of the estimated roll over amounts in the Capital Projects and Grants totaling $1,711,039,732. The categories are listed from most restricted to least restricted in terms of various legislature, statutory, legal, policy, program or regulatory constraints. 16.F.6 Packet Pg. 1107 09/12/2023 Unspent budgets as of 8/01/2023 Grant Funds $241,345,100 Donor Funds Providing Grant Match Money 3,326,832 Gas & Infrastructure Sales Tax Capital Projects Funds 417,993,400 Impact Fees Capital Projects Funds 220,827,000 User Fees and Bond Proceeds Capital Projects Funds 650,089,800 Ad Valorem Supported Capital Projects Funds 177,457,600 Total $1,711,039,732 FISCAL IMPACT: Budget amendments in the approximate amount of $1,711,039,732 are needed in FY 2024 to re-appropriate unspent (FY 2023) 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 1, 2023. On October 1, the accounting system SAP will calculate and post the precise amount of unspent budget and this amount may be more or less than $1,711,039,732, depending on the activity over the remaining 60 days in the fiscal year. The budget amendment is $272,786,832 higher than the previous year primarily due to infrastructure sales tax projects, ad valorem capital projects and bond proceeds proj ects. This roll of unspent funds does not affect the adopted FY 2024 budget which the Board will consider on September 26, 2023. 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 has been reviewed by the County Attorney, is approved as to form and legality and requires majority vote for approval. -JAK RECOMMENDATION: Recommendation to authorize budget amendments totaling approximately $1,711,035,332 to re-appropriate unspent (FY 2023) budget and carry forward into fiscal year 2024 for capital projects, grants, and match money. PREPARED BY: Christopher Johnson, Director of Corporate Financial and Management Services. ATTACHMENT(S) 1. FY24 Exhibit A Resol and Ad Calc (PDF) 16.F.6 Packet Pg. 1108 09/12/2023 COLLIER COUNTY Board of County Commissioners Item Number: 16.F.6 Doc ID: 26531 Item Summary: Recommendation to authorize budget amendments appropriating approximately $1,711,039,732 of unspent FY 2023 capital project and grant budgets into fiscal year 2024. Meeting Date: 09/12/2023 Prepared by: Title: – Office of Management and Budget Name: Debra Windsor 09/01/2023 4:21 PM Submitted by: Title: Accountant, Senior – Office of Management and Budget Name: Christopher Johnson 09/01/2023 4:21 PM Approved By: Review: County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/05/2023 8:57 AM Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 09/05/2023 10:29 AM Community & Human Services Maggie Lopez Additional Reviewer Completed 09/05/2023 4:47 PM Office of Management and Budget Christopher Johnson Additional Reviewer Completed 09/06/2023 8:50 AM Office of Management and Budget Laura Zautcke Additional Reviewer Completed 09/06/2023 9:35 AM County Manager's Office Ed Finn Level 4 County Manager Review Completed 09/06/2023 3:32 PM Board of County Commissioners Geoffrey Willig Meeting Pending 09/12/2023 9:00 AM 16.F.6 Packet Pg. 1109 Exhibit A Estimate of the Unspent 2023 Project Budgets to be Added to FY2024 Budget Grants As of 8/1/2023 0004  ECONOMIC DEVELOPMENT 1,630,900                   1027  IMM CRA GRANT 250,000                       1053  SHIP GRANT 12,390,000                 1077 MISCELLANEOUS GRANTS 832,300                       1802  NATURAL RESOURCES GRANTS 6,800                           1804  PARKS AND RECREATION GRANTS 459,800                       1805  URBAN IMPROVEMENT GRANTS 2,000                           1806  COLLIER CO‐SERVICES FOR SENIORS 6,284,500                   1809  MPO GRANTS 60,000                         1810  LIBRARY GRANTS AND PROJECTS (DONATIONS) 1,116,800                   1813  FEMA GRANTS 37,783,700                 1833  ADMIN SERVICES GRANTS 19,800                         1834  ADMIN SERVICES MATCH 3,500                           1835  HOUSING GRANTS 63,713,700                 1836  HOUSING MATCH 102,100                       1837  HUMAN SERVICES GRANTS 6,400,100                   1838  HUMAN SERVICES MATCH 7,100                           1839  PUBLIC SERVICES GRANTS 9,762,100                   1840  PUBLIC SERVICE  MATCH 352,800                       1841  GROWTH MANAGEMENT GRANTS 40,316,800                 1842  GROWTH MANAGEMENT MATCH 18,563,200                 1847  DEEPWATER HORIZON OIL SPILL SETTLEMENT 2,139,300                   4016  PUBLIC UTILITIES GRANT 3,426,200                   4017  PUBLIC UTILITIES MATCH 1,117,300                   4030  CATT TRANSIT ENHANCEMENT 2,843,900                   4031  CATT GRANT 21,247,800                 4032  CATT MATCH 1,214,500                   4033  TRANSPORT DISADVANTAGED 2,464,000                   4034  TRANS DISADVANTAGED GRANT 808,300                       4035  TRANS DISADVANTAGED MATCH 92,700                         4053  EMS GRANT 1,989,400                   4054  EMS MATCH 353,600                       4072  SOLID WASTE DISPOSAL GRANT 1,650,000                   4093  AIRPORT GRANT 1,552,300                   4094  AIRPORT MATCH 387,800                       241,345,100               16.F.6.a Packet Pg. 1110 Attachment: FY24 Exhibit A Resol and Ad Calc (26531 : Unspent FY 2023 Capital project and grant budgets into FY 2024) Exhibit A Estimate of the Unspent 2023 Project Budgets to be Added to FY2024 Budget Donor Funds Providing Match Money to Grants 0001 GENERAL FUND 662,400                       1011 UNINC AREA MSTD GENERAL 1,300                           1062 CONSERV COLLIER 10,000                         3093 ROAD IMPACT FEE FUND 2,533,532                   4050 EMERGENCY MEDICAL SERVICE FUND 119,600                       3,326,832                   Fuel and Surplus Sales Tax Projects ‐                               3018  INFRASTRUCTURE SALES TAX FY 19‐25 394,502,900               3083  ROAD CONSTRUCTION ‐ GAS TAX 23,490,500                 417,993,400               Impact Fee Capital Projects ‐                               3030  EMS IMPACT FEES 686,600                       3031  LIBRARY SYSTEM IMPACT FEE 600,400                       3032  CORRECTIONAL FACILITIES IMPACT FEE 2,270,400                   3033  LAW ENFORCEMENT IMPACT FEES 2,900,700                   3034  GOVERNMENT FACILITIES IMPACT FEE FUND 2,896,000                   3035  OCHOPEE FIRE CONTROL DISTRICT IMPACT 114,100                       3070  INCORP REGIONAL PARK IMPACT 1,239,900                   3071  UNINCORP COMMUNITY & REGIONAL PARK IMP 54,292,600                 3090  ROAD IMPACT ‐ DIST 1 (NORTH NAPLES) 18,968,100                 3091  ROAD IMPACT ‐ DIST 2 (E NAPLES, GG CITY) 23,723,700                 3092  ROAD IMPACT ‐ DIST 3 (CITY OF NAPLES) 1,767,400                   3093  ROAD IMPACT ‐ DIST 4 (SOUTH CTY, MARCO) 21,791,500                 3094  ROAD IMPACT ‐ DIST 6 (GOLDEN GATE EST) 39,900,400                 3095  ROAD IMPACT ‐ DIST 5 (IMMOKALEE AREA) 16,989,500                 4011  WATER IMPACT FEE 13,167,300                 4013  SEWER IMPACT FEE 19,518,400                 220,827,000               16.F.6.a Packet Pg. 1111 Attachment: FY24 Exhibit A Resol and Ad Calc (26531 : Unspent FY 2023 Capital project and grant budgets into FY 2024) Exhibit A Estimate of the Unspent 2023 Project Budgets to be Added to FY2024 Budget User Fee & Bond Proceeds Capital Projects ‐                               1021  BAYSHORE CRA PROJECT FUND 10,850,900                MSTU Tax 1026  IMMOKALEE CRA PROJECT FUND 2,355,400                  CRA 1056  COURT FACILITIES FEE 9,846,700                  Court Fines and Fees 1063  CONSERVATION COLLIER PROJECTS 366,100                      Conservation Collier tax 1100  TDC BEACH PARK FACILITIES FUND 5,865,800                  Tourist Development (TDC) tax 1105  TDC ‐ BEACH RENOURISHMENT 34,335,500                Tourist Development (TDC) tax 1108  TDC CAPITAL PROJECTS 1,672,800                  Tourist Development (TDC) tax 1612  NAPLES PRODUCTION PARK CAPITAL MSTBU 329,200                      Special Assessment 1627  BAYSHORE/AVALON BEAUTIFICATION MSTU 2,008,300                  MSTU tax 3007  SPORTS COMPLEX CAPITAL 16,634,600                Bond Proceeds 3025  GROWTH MANAGEMENT CAPITAL PROJECTS 11,029,300                User Fees 3026  MUSEUM CAPITAL 1,072,300                  TDC Tax 3040  CLAM BAY RESTORATION 249,400                      Special Assessment 3041  PELICAN BAY IRRIGATION & LANDSCAPING 7,221,400                  Special Assessment 3042  PEL BAY COMMERCIAL PAPER 2022 CAPITAL 4,529,000                  Commercial Paper 3052  STORMWATER BOND FUND 44,770,800                Bond Proceeds 3060  ATV SETTLEMENT 3,209,400                  Settlement from SFWMD 3061  FLORIDA BOATING IMPROVMENT PROG 1,329,700                  Vessel Registration Fees 3063  PARK BOND FUND 12,334,000                Bond Proceeds 3080  ROAD ASSESSMENTS ‐ RECEIVABLE 447,200                      Special Assessment 3084  TRANSPORTATION DEBT FINANCED CAPITAL 27,195,900                Commercial Paper 4009  CWS MOTOR POOL CAP (PRIOR SPEC ASSESS) 10,161,500                Water‐Sewer User Fees 4012  COUNTY WATER CAPITAL PROJECTS 73,384,100                Water User Fees 4014  COUNTY SEWER CAPITAL PROJECTS 112,018,200              Sewer User Fees 4015  CWS BOND PROCEEDS FUND 5,210,100                  Bond Proceeds 4018  PUBLIC UTILITIES SPECIAL ASSESSMENT 55,700                        Special Assessment 4019  CWS BOND #2 PROCEEDS 138,014,200              Bond Proceeds 4020  WATER/WW BOND/LOAN 50,000,000                Commercial Paper 4051  EMS PROJECTS AND MOTOR POOL 9,402,200                  EMS Fees 4074  SOLID WASTE CAPITAL 21,305,600                Solid Waste Fees 4091  AIRPORT AUTHORITY CAPITAL 4,044,000                  User Fees 5006  IT CAPITAL REPLACEMENT 6,468,600                  Internal Service Charges 5023  MOTOR POOL CAPITAL FUND 22,371,900                User Fees 650,089,800               Ad Valorem Capital Projects ‐                               5021  FLEET MANAGEMENT 1012  LANDSCAPING PROJECTS 11,333,300                 3001  COUNTY ‐WIDE CAPITAL PROJECTS FUND 76,974,500                 3050  STORMWATER CAPITAL PROJECTS 33,782,300                 3062  PARKS AD VALOREM CAPITAL PROJECTS 13,971,200                 3081  GROWTH MAN TRANSPORTATION CAP PRJS 41,396,300                 177,457,600               1,711,039,732                16.F.6.a Packet Pg. 1112 Attachment: FY24 Exhibit A Resol and Ad Calc (26531 : Unspent FY 2023 Capital project and grant budgets into FY 2024)