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Agenda 09/26/2023 Item #17D (Resolution: Approving amendments to the Fiscal Year 2023-24 Adopted Budget)09/26/2023 EXECUTIVE SUMMARY Recommendation to adopt a resolution approving amendments (appropriating carry forward, transfers and supplemental revenue) to the Fiscal Year 2023-24 Adopted Budget. OBJECTIVE: That the Board of County Commissioners adopts the attached resolution and the related amendments that amend the Fiscal Year 2023-24 adopted budget in accordance with Section 129.06, Florida Statutes. CONSIDERATIONS: Section 129.06, Florida Statutes defines how an annual budget, as adopted by the Board, can be amended. Certain budget amendments that increase the total appropriations of a fund over the adopted annual budget must be approved by resolution of the Board of County Commissioners after an advertised public hearing. Budget amendments requiring such approval include the appropriation of carry forward, interfund transfers, and supplemental revenue. The Board approved the grant and capital project roll on September 12, 2023, item 16F6, in the estimated amount of $1,711,039,732. Grants and Capital Projects do not necessarily “expire” at the end of the Board’s fiscal year, on September 30. The unspent portion of these budgets need to roll forward into the next fiscal year to avoid disruption in the payment of venders and employees. This action is considered customary and routine in accordance with budgetary practices and the accounting associated with Capital and Grant Funds. The estimated amount was calculated on August 1, 2023. This is a public hearing to amend the budget for Fiscal Year 2023-24. Each of these budget amendments has been reviewed and approved by the Board of County Commissioners via separate Executive Summaries. A summary of the attached resolution has been advertised as required in Section 129.06 Florida Statutes. The attached resolution was available for public review and inspection with the related budget amendments and executive summary at the Office of Management and Budget. The amendments and summary are included herein by reference in the resolution. FISCAL IMPACT: The amendments and related executive summaries, which were previously considered and approved by the Board, contained their respective fiscal impact statements. GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive Summary. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and legality and requires majority vote for approval. -JAK RECOMMENDATION: That the Board adopts the attached resolution amending the Fiscal Year 2023-24 adopted budget. Prepared by: Maggie Lopez, Budget Analyst III, Office of Management & Budget ATTACHMENT(S) 1. RESOLUTION FY24 proj roll CF (PDF) 17.D Packet Pg. 2423 09/26/2023 COLLIER COUNTY Board of County Commissioners Item Number: 17.D Doc ID: 26636 Item Summary: Recommendation to adopt a resolution approving amendments (appropriating carry forward, transfers and supplemental revenue) to the Fiscal Year 2023-24 Adopted Budget. Meeting Date: 09/26/2023 Prepared by: Title: – Office of Management and Budget Name: Debra Windsor 09/15/2023 3:08 PM Submitted by: Title: Accountant, Senior – Office of Management and Budget Name: Christopher Johnson 09/15/2023 3:08 PM Approved By: Review: Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 09/15/2023 3:23 PM Office of Management and Budget Christopher Johnson Additional Reviewer Completed 09/17/2023 12:20 AM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/18/2023 8:26 AM Office of Management and Budget Laura Zautcke Additional Reviewer Completed 09/18/2023 9:49 AM Community & Human Services Maggie Lopez Additional Reviewer Completed 09/18/2023 1:13 PM County Manager's Office Amy Patterson Level 4 County Manager Review Completed 09/19/2023 9:47 AM County Manager's Office Ed Finn Additional Reviewer Completed 09/20/2023 12:42 PM Board of County Commissioners Geoffrey Willig Meeting Pending 09/26/2023 9:00 AM 17.D Packet Pg. 2424 RUSOI.(:l lON NO. 23- A RESOLTlTION P TRST]ANT TO SECTION I29.06(2), FLORIDA STAT TTES, AMI]IYDING THE BTIDGET FOR THE 2023-24 FISCAL YEAR. WHEREAS, Section I 29-06(2), Florida Statutes, provides lhat the Board of County Commissioners (heleirafter also refered lo as "Board" ) at any time within a fiscal year may arnend a budget for that year, and provides the procedures therefore; and WHEREAS, the Boald ofcounty Comrnissionerc ofcollier County, Florid4 has received copies ofbudget amendments which appropriater unanticipaled carry forward, or make transfers ftom one fund to another; and WHEREAS, the Board has determined that it is appropriste to amend the Budget for Fiscal Year 2023-24 by resolution pursurnt to Section 129.06. Florida Staotes. NOW, THEREFORE, BE TT RESOLVED BY THE BOARD OF COTJNTY COMMISSIONERS OF COLLIER COLINTY. FLORIDA, lhat the budget amendments to the FY 2023-24 Budgel described below arc approved and hereby adopled and the FY 2023- 24 Budget is so amended. FL[{D BUDCET AMENDMENT NUMBERS 24-001 /002 (9 I t 2 123 - I 6F 6) 24-001 /002 (9 t t2 t23-t 6F 6) 24 -001 1002 (9 I 1 2 t23 -1 6F 6) 24-001 /002 (9 I | 2/23 -t 6F 6) 24-001 /002 (9 t t 2/23 -1 6F 6\ 24-00 | t002 (9 I I 2t23 - 1 6F 6) 24-00t t002 \9 I t2/23 -t 6F 6) 24-00t t002 (9 I | 2/23 - 1 6F 6) 24-00t t002 (9 I 1 2/21 -t 6F 6) 24-00t /002 (9 t t 2/23 -1 6F 6l 24-00 I t002 (9 t I 2/23 - t 6F 6) INCREASE (DECRIASE) CARRY FORWARD OR INIERFUND TRANSFERS INCREASE (DECREASE RESERVES INCREASE (DECREASE) INTERFL-]ND TRANSFERS NCREASE (DECREASE) E)(PENDITTJRE 1,630,900 250,000 r2,390,000 832,300 6,t00 459,800 2,000 6,284,500 3,500 63,713,700 7,100 394.502,900 23,490,500 686,600 600,400 2.270,400 2,900,700 2,896,000 NCREASE (DECEASE) RECEIPT Following is a breakdown of Unspent 2023 Project Budgets (24-001 & 24-003) ard Project Purchase Orders (24-001) to be Added to lhe FY 2024 Budgeti Grant Funds: 0004 1021 1053 1017 1802 1804 1805 1806 1834 1835 1838 1,630,900 250,000 12,390,000 832,300 6,800 459,800 2,000 6,284,500 3,500 63,713,700 7,100 Donor Funds Providing Match Money to Grants 0001 24-005 (9/12121-16F6) l0t I 24-oo5 (9/12123-t6F6) I 062 24405 (9 t 12t23 - I 6F 6) 3093 24-005 (9 I 12123-l6F 6) 4050 24 405 (9 I 12123- I 6F 6) Impact Fee Capital Projects 3030 24-00t 1002 tgll2tz3-16F6) 303 I 24-001/002 (9/12i23-16[6) 3032 24-001 1002 (9 t 12123 - I 6F 6) 3033 24-001/002 (9/12n3-l6F 6) 3034 24-001/002 (9/12123-16F6) 662,400 t,300 10,000 2,533,532 l 19,600 662,400 1,300 10,000 2.531,s32 I19,600 194,502,900 23,490,500 686,600 600,400 2,210,400 2,900,700 2,896,000 Fuel and Sulplus Sales Trx Projecls 30r 8 24401/002 (9/l 2t23-l 6F 6) 3083 24401/002 (e/12123-16F6) 17.D.a Packet Pg. 2425 Attachment: RESOLUTION FY24 proj roll CF (26636 : Public Hearings 09.26.23 FY 24) BI IDGET AMENDMENT NUMBERS 24-001 /002 19 t I 2t23 -1 6F 6) 24-00 1 /002 (9 t t 2/23 - t 6F 6) 24-00 1 t 002 19 t | 2/23 - I 6F 6) 2440 I t002 (9 / t2t23 - I 6F 6) 24-00t /002 (9/ t2t23-t6F 6) 24-001 1002 (9/ t2n3-t 6F 6\ 24-001 1002 (9 / t2/23 - | 6F 6) 24-001 /002 (9 I I 2/23 -t 6F 6) 24-001 /002 (9 / | 2n3 -t 6F 6) 24-00 1 t002 (9 / t2/23 - I 6F 6) 24-00 | /002 (9 / t2/23 - I 6F 6) TNCREASE (DECREASE) CARRY FORWARD OR INTERFT'ND TRANSFERS I 14,100 1,239,900 54,292,600 18,968,100 23,723,100 I,167,400 21,79t,500 39,900,400 16,989,500 13,r67,300 r 9,518,400 10,850,900 2,355,400 9,846,700 366,100 5,865,800 34,335,500 1,672,800 329,200 2,008,300 16,634,600 I1,029,300 r,072,300 249,400 7,221,400 4,529,000 44,110,800 3,209,400 1,329,700 12,334,000 447,200 27,195,900 10,161,500 73,384,r00 r 12,018,200 5,210,100 55,700 138,014,200 50,000,000 9,402,200 2 r,305,600 4,044,000 6,468,600 22,371,900 INCREASE (DECRXASE) D(PENDIT1JRE l 14,100 1,239,900 54,292,600 r 8,968,100 23,123,100 t,761,400 21,791,500 39,900,400 16,9E9,500 13,167,300 19,518,400 INCREASE (DECREASE RESERVES INCREASE (DECREASE) INTERFL]I.ID TRANSFERS INCREASE (DECEASE) RECETPTFUND 3035 3070 307t 3090 3091 3092 3093 3094 3095 401 I 4013 User Fee & Bond Proceeds Capital P.ojects t02t 24-00t t002 \9/ t2/23-l6F 6) t026 24-001 /002 (9 I t 2123 - 1 6F 6) I056 24-001i002 (9/12/21-16F6) 1061 ?4-001/002 (9/ t2./2.3-t 6F 6\ I I00 24-001/002 (9/12l23-16F6) I 1 05 24-00 t t002 (9 / t2 /23 -t 6F 6) I I08 24-00ti002 (oi t2123-r6F6) | 6t 2 24-001 t002 (et | 2t23-t6F 6) 1621 24-00t t002 te/12t23-t6F6) 3001 24-00 I I 002 (9 I t 2 /23-t 6F 6) 3025 24 -00 | t002 (9 / I 2 /23- I 6F 6) 3026 24401 t002 19/ 12t23-16F 6) 3040 24-00t t002 19/l2/23-t6F6) 304 I 24 40 t t002 \9 t t 2 t23-t 6F 6) 3042. 24 40 | t002 (9 t I 2123 - I 6F 6\ 3052 24-00 I /002 (9 | I 2 n3 - t 6F 6) 3060 24-00 | /002 (e t t 2/23 - t 6F 6) 306t 24-001 t002 (9 I t2/23 -t 6F 6) 3063 24-001/002 (9/l 2123-1 6F 6) 3080 24-001/002 (9/t 2/23-t 6F 6\ 1084 24-00t /002 (9 t 1 2/23 -t 6F 6) 4009 2440 I /002 (9 t I 2/23 -t 6F 6\ 4012 24-001 /002 t9 t 12t23-l 6F 6\ 40t 4 24-00t /002 (9 I t zn3 -l 6F 6) 40t 5 24-00t /002 (9 t t7n3 -t 6F 6) 4018 24-001/002 (9/l 2121-l6F 6) 4019 24-oo I too2 (9 I I 2 123 -r 6F 6) 4020 24 -00 I 1002 (9 t I 2/23 -t 6F 6) 4051 24-001/002 (9/12t23-16F6) 401 4 24-00 I /002 (9 t 1 Z t23 -t 6F 6\ 409 | 24 -00 t /oo7 (9 I 1 2/23 -l 6F 6\ 5006 24-00 t /002 (9 t I 2/23 -t 6F 6') 5023 24-001 t002 \9 t 12t23-l 6F 6) 11,333,300 16,974,500 33,782,300 13,971,200 41,396,300 10,850,900 2,355,400 9,846,700 366,100 5,865,800 34,335,500 1,672,800 329,200 2,008,300 16,634,600 I1,029,300 1,072,300 249,400 1,22t,400 4,529,000 44,770,800 3,209,400 I,329,700 12,334,000 441,200 27,195,900 10,161,500 71,384,100 I 12,018,200 5,2 t0,100 55,700 138,014,200 50,000,000 9,402,200 21,305,600 4,044,000 6,468,600 22,371,900 I1,333,300 76,974,500 33,782,300 r 3,971,200 41,396,300 Ad Valorcm Capital Projects t0t2 24-001 1002 (9 1 1 2 122-1 6F 3) 300 I 2440 | 1002 (9 I I 2 122-1 6F 3',) 3050 24401/002 (9/12122-16F3) 3062 2440 I I 002 (9 / 12 122-1 6F 3) 3081 24{01/002 (9/l 2n2-l 6F 3) 1,71t.039,732 | .107 .7 t2.900 3,326,832 17.D.a Packet Pg. 2426 Attachment: RESOLUTION FY24 proj roll CF (26636 : Public Hearings 09.26.23 FY 24) BE IT FL'RTHER RESOLVED that the Clerk is hereby ordered and directed to sprcad this Resolution in tull anong the minutes ofthis meeting for permanent record in his office. This Resolution adopted this 266 day ofseptember 2023, aner motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clert BOARD OF COTJNTY COMMISSIONERS COLLIER COTJNTY, FLORIDA By: Rick Locasro.. BCC Chairman By: DEPUTY CLERK Jelhey A.Attomey 17.D.a Packet Pg. 2427 Attachment: RESOLUTION FY24 proj roll CF (26636 : Public Hearings 09.26.23 FY 24)