Backup Documents 04/12/2022 Item #13A Dollars and Sense SlidesDOLLAR$ AND $EN$E
A CITIZEN’S GUIDE TO COUNTY FINANCES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021
COLLIER COUNTY, FLORIDA
TABLE OF CONTENTS
MESSAGE FROM THE CLERK
Dear Collier County Residents,
It is my great pleasure to present the first annual edition of DOLLARS AND
SENSE for the fiscal year ended September 30,2021.
In 2021,our community continued dealing with the lingering impacts of the
COVID pandemic.Despite COVID,Collier County continues to be strong
financially.County Government has been able to provide the residents of
Collier County with the quality public services,programs,and facilities that
truly make Collier County the best community in America to live,work and
play.
We do this through the diligent efforts of the Constitutional Officers and the
Board of County Commissioners and the dedicated employees of each of the
agencies.As the Collier County Clerk of the Circuit Court &Comptroller it is
my duty and pleasure to provide Collier County residents with a clear and
concise examination of all expenditures and investments.My primary focus is
to make sure that Collier County tax dollars are being spent with the upmost
accountability.This financial guide will provide the clear and transparent
information that you deserve.
It is my honor to serve Collier County residents as the Clerk of the Circuit
Court &Comptroller and I promise to continue providing the very best in
accountability for the years to come.
Thank you for your continued trust and support.
Sincerely,
Crystal K. Kinzel
Collier County Clerk of the Circuit Court & Comptroller
Crystal K. Kinzel
Clerk of the Circuit Court & Comptroller
Collier County
Clerk &Comptroller Crystal K.Kinzel is a
Certified Government Financial Manager with
over 35 years of local government finance and
accounting experience.Elected to office in
2018,Clerk Kinzel’s top priorities are to
safeguard public funds,ensure transparency
and access to public records and to provide
first-class customer service to the citizens and
taxpayers of Collier County.
Mission Statement: “To provide the highest quality services to the citizens of Collier County while being a steadfast custodian of public funds.”
ROLE OF THE CLERK
The Florida Constitution,which has governed Florida citizens for
more than 175 years,established a Clerk &Comptroller as an
independently elected public trustee,and established at the county
level a system of “checks and balances”to serve citizens and
taxpayers by helping ensure taxpayer dollars are spent according
to law and follow all financial reporting guidelines.Florida Statutes
assign more than 1,000 tasks to the Clerk of the Circuit Court &
Comptroller.
The role of the Clerk of the Circuit Court &Comptroller as an
elected public trustee is one of the most important aspects of the
position because she serves at the will of the people.It is the
Clerk’s responsibility to serve as the “watchdog”of the taxpayer
dollars to ensure funds are expended to serve a public purpose
and for the benefit of the public as a whole.
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As Clerk of the Courts,the Clerk maintains custody of
court records and all related pleadings filed,secures
evidence entered in court and ensures that the integrity of
court files is protected.The Clerk also collects and
disburses court fines and fees and summons prospective
jurors.
As Recorder of Official Land Records,the Clerk
maintains Official Records of the County and ensures
their integrity is protected.Collier County records date
back to 1923 when Collier County was established.
As Clerk to the Board of County Commissioners,the
Clerk produces,records and distributes the official
minutes of the Board of County Commission meetings,
maintains custody of all county resolutions and
ordinances and is the administrator of the Value
Adjustment Board.
As Comptroller,the Clerk provides accounting services
to all divisions under the Board of County Commissioners
and is responsible for processing accounts payable,
accounts receivable and payroll transactions.The Clerk
also maintains the financial accounting software and
prepares a variety of financial reports.
As County Auditor,the Clerk audits invoices for legality
and public purpose prior to payment.The Clerk also
serves as an Inspector General Office.
ABOUT THIS GUIDE
DOLLARS AND SENSE is part of our ongoing effort to keep the
residents of Collier County informed of all Collier County financial
transactions.It is our goal to create a clear and concise evaluation of
the County’s finances,so that you have a quick and concise summary
of annual financial information.
This report is created from financial reporting information derived from
the Collier County Comprehensive Annual Financial Report for the
fiscal year ended September 30,2021.The report is available at
collierclerk.com in the Finance section.The Comprehensive Annual
Financial Report includes more than 375 pages of audited County
financial statements,notes,schedules,and reports.
DOLLARS AND SENSE,which is also known as the Popular Annual
Financial Report (PAFR),is a recommended best practice of the
Government Finance Officers Association (GFOA),North America’s
leading authority on governmental accounting and financial reporting.
This guide does not conform to generally accepted accounting
principles (GAAP)because this is a summary.It is intended to give
you an overview of fiscal trends and summaries of major activities.
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COUNTY OVERVIEW
Collier County was established on May 8,1923 under the
Constitution and the laws of the State of Florida.The County
is located on the southern end of Florida’s Gulf Coast,due
west of Miami and is the largest county in land area in the
State of Florida.With a 2021 population of 389,754 (a
20.4%increase over the last ten years),Collier County is
one of the fastest growing counties in the state over the last
ten years.
Collier County,known as “the Paradise Coast”is known for beautiful beaches,bountiful
fishing opportunities and wildlife sightings.Collier County stretches from Barefoot Beach
Preserve to the southern tip of Marco Island’s South Beach.Collier County also has
numerous state parks and protected sanctuaries,including the Everglades National Park
and Big Cypress National Preserve,attracting visitors from around the world.
The County provides its citizens with a wide range of services that include tax
assessment and collections,law enforcement,emergency management,fire and
emergency medical services,animal services,library,museum and cultural
services,parks and recreation operations,road maintenance and construction,
economic development and social and human services.Additionally,the County
owns and operates a water and wastewater utility,a solid waste landfill and
recycling program,a landfill gas to energy facility,three airports,a transit system
and an amateur sports complex.
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300,000
310,000
320,000
330,000
340,000
350,000
360,000
370,000
380,000
390,000
400,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Population Growth
Last Ten Years
BOARD OF COUNTY COMMISSIONERS
Collier County is a non-charter county established under
the Constitution and the Laws of the State of Florida.
The Collier County Board of County Commissioners is
comprised of five members elected in the five different
districts of the county.The Board of County
Commissioners serves as the governing body of the
county and has the responsibility of setting policies that
protect the health,safety,welfare and quality of life of
our residents and visitors.The Board of County
Commissioners appoints a county manager to carry out
policies and oversee the county’s day-to-day operations.
Rick LoCastro
Commissioner
District 1
Rick.LoCastro@colliercountyfl.gov
(239) 252-8601
Andy Solis, Esq.
Commissioner
District 2
Andy.Solis@colliercountyfl.gov
(239) 252-8602
Burt L. Saunders
Commissioner
District 3
Burt.Saunders@colliercountyfl.gov
(239) 252-8603
Penny Taylor
Chairman
District 4
Penny.Taylor@colliercountyfl.gov
(239) 252-8604
William L. McDaniel, Jr.
Vice Chairman
District 5
Bill.McDaniel@colliercountyfl.gov
(239) 252-8605
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ELECTED CONSTITUTIONAL OFFICERS
In addition to the Board,there are five elected Constitutional Officers serving specific government functions:Clerk of the Circuit Court
&Comptroller (Clerk),Property Appraiser,Sheriff,Supervisor of Elections and Tax Collector.Although the funding for Constitutional
Officers is included in the County’s General Fund,the Board does not have responsibility for their operations.Each Office is
operated separately within the legal constructs and guidelines of their Office.
The Clerk,Sheriff and Supervisor of Elections submit proposed operating budgets to the Board by May 1st for the subsequent year.
The Florida Department of Revenue receives budgets from the Property Appraiser prior to June 1st and from the Tax Collector prior to
August 1st.When the State approves these budgets,they are forwarded to the Board.The Clerk’s court related functions budget is
submitted to the Florida Clerks of Court Operations Corporation (CCOC)prior to June 1st.The Clerk’s court related operating budget
includes proposed expenditures and the resources to finance court services as set forth in Florida Statutes,Section 28.36.
Abe Skinner, CFA
Property Appraiser
239-252-8141
feedback@collierappraiser.com
Crystal K. Kinzel
Clerk of the Circuit
Court & Comptroller
239-252-2646
Collierclerk@collierclerk.com
Kevin Rambosk
Sheriff
Non-emergency number
239-252-9300
sheriff@colliersheriff.org
Jennifer Edwards
Supervisor of Elections
239-252-8683
Supervisor.Elections@CollierVotes.gov
Rob Stoneburner
Tax Collector
239-252-8171
rstoneburner@colliertax.com
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SOURCES OF COUNTY FUNDS –GOVERNMENTAL ACTIVITIES REVENUES
General Revenues
Property Taxes are ad valorem taxes levied on an assessed valuation of real and/or personal property and are considered general
revenue for the County.Property tax revenue increased by $24.5 million,or 6.5%compared to last year due to an increase in property
values of 6.1%.
Sales Tax and Infrastructure Sales Tax consist of the County’s share of the State imposed Sales Tax and the additional one-cent sales
surtax passed by voters to enhance the safety,mobility and hurricane preparedness in Collier County.Sales Tax and Infrastructure Sales
Tax generated $155.3 million in fiscal year 2021,an increase of 22.3%over the prior fiscal year.
Other Taxes and Revenues consist of Gas Tax,Tourist Taxes,Communication Services Taxes,State Revenue Sharing and other taxes.
Interest and Miscellaneous Revenue is comprised of revenues earned from investments and other miscellaneous revenues.
Program Revenues
Fines,Fees and Charges for
Services are fees that are collected
for services rendered such as
building permits,park program
registration fees and pet licenses.
Operating Grants and
Contributions include grants from
the Federal and State government
to fund operating expenses of
specific programs.There was an
increase of $64.7 million or 190.1%
primarily as a result of State and
Federal grants related to the
COVID-19 pandemic for community
assistance.
Capital Grants and Contributions
include grants from the Federal and
State government to fund the
acquisition of capital assets such as
roads and equipment.
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Capital Grants and Contributions
Operating Grants and Contributions
Fines, Fees and Charges for Services
Interest and Miscellaneous Revenue
Other Taxes and Revenues
Sales Tax and Infrastructure Sales Tax
Property Taxes
Governmental Activities Revenues
(Amounts in Thousands)
2019 2020 2021
School
Board
$1,288.70
Mosquito
Control
$38.39
Fire
Control
$357.89
Conservation
Collier
$59.65
County Lighting
District
$31.37
County
Government
$1,049.97
Water
Management
$51.94
SOURCES OF COUNTY FUNDS –PROPERTY TAXES
This example is based on a taxable value of $238,592 (assessed value of $288,592 with $50,000 in exemptions for
all taxing authorities except the School Board which has exemptions of $25,000).
The County’s largest source of operating revenue is the property
or “ad valorem”tax.This tax is based on the value of all land and
buildings (real property)as well as business equipment and
machinery (tangible personal property)within the County as
determined annually by the Property Appraiser.The Board of
County Commissioners,school board,cities and other levying
bodies also set millage rates.A “mil”is equal to $1 per $1,000 of
taxable property value.The County’s millage for General Fund
operations in the 2021 fiscal year is under 36%of the statutory 10
mil limit,or $3.56 per thousand dollars of taxable value.For 2021,
the taxable value was $110 ,289,280,000 which is a 65.3%
increase over the 2012 fiscal year.
Example –Unincorporated Collier County Resident
Breakdown of Property Tax Bill
Total Tax bill of $2,877.91
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$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
$100,000,000
$110,000,000
$120,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Taxable Assessed Value
Last Ten Fiscal Years
(Amounts in Thousands)
USES OF COUNTY FUNDS –GOVERNMENTAL ACTIVITIES EXPENSES
Governmental activities
overall expenses increased
by 4.5% or $27.8 million
from the prior year as the
County shifted from COVID-
19 pandemic response in
2020 to assisting community
recovery in 2021.
Human services increased
$56.3 million, or 269.3%, as
a result of state and local
grants related to the COVID-
19 pandemic for community
assistance.
Public safety expenses
decreased $29.3 million, or
11.0%, as operations return
to pre-pandemic levels.
Governmental activities are comprised of the main services provided to citizens and include law enforcement,election services,tax
assessment and collections,court services,emergency management,construction and maintenance of roads and other infrastructure,
social services and culture and recreation services.These services are funded primarily by property and sales taxes,
intergovernmental revenues and user fees.
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General government
Public safety
Physical environment
Transportaiton
Economic environment
Human services
Culture and recreation
Interest and fiscal charges
Governmental Activities Expenses
(Amounts in Thousands)
2019 2020 2021
GENRAL FUND REVENUES AND EXPENDITURES
The general fund is the primary operating fund for Collier County.All general tax revenues and other receipts that are not accounted for
in other funds are accounted for in the general fund.
Key financial factors for the year were as follows:
Public safety
expenditures
increased $8 million
or 4.3% as a result of
step raises and
retirement pay outs
in the Sheriff’s
Office.
Intergovernmental
revenues increased
$11.5 million or
19.2% due to an
increase in the half
cent sales tax and
state revenue
sharing.
Tax revenue
increased by $19.6
million primarily due
to a 6.1% increase in
taxable value.
Overall General
Fund revenues and
other financing
sources increased by
$66.5 million or
16.0% from the
previous year.
Capital outlay
expenditures
increased $10.7
million or 60.5%
primarily for the
construction of the
Heritage Bay
Government Center.
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Other Financing Sources/Transfers In
$48,756,714
Miscellaneous
$8,213,343
Interest income
$631,077
Fines and forfeitures
$578,961
Charges for services
$15,958,531
Intergovernmental
$71,504,172
Licenses, permits and impact fees
$388,820
Taxes
$336,470,724
General Fund Revenues
Fiscal Year 2021
Other Financing Sources/Transfers Out
$131,850,735
Capital outlay
$28,377,497
Debt service
$851,331
Culture and recreation
$18,052,787
Human services
$13,498,007
Economic environment
$1,752,853
Transportation
$243,616
Physical environment
$758,771
Public safety
$193,802,036
General government
$80,381,511
General Fund Expenditures
Fiscal Year 2021
ENTERPRISE FUND REVENUES AND EXPENSES
Collier County Water and Sewer District (District)
The District was established by Special Act to provide water,sewer and
effluent services to portions of the unincorporated area of Collier County.
Net operating income decreased by $2,529,195 or 18.4%when
compared to fiscal year 2020.The decrease in net operating income was
primarily the result of a 2.9%rate increase offset by a 5.3%increase in
total operating expenses as a result of increases in temporary labor and
utility parts costs.
Solid Waste Disposal
The Solid Waste Disposal fund is used to account for the provision of
solid waste disposal services to users throughout the county.The Solid
Waste Disposal fund’s net income increased by $2,532,093 or 52.0%
when compared to fiscal year 2020.The increase in net operating
income was primarily the result of a 2.9%increase in charges for services
offset by a 5.4%increase in total operating expenses.
Emergency Medical Services
The Emergency Medical Services fund is used to account for the
provision of emergency ambulance and paramedical services to users
throughout the County.The net operating loss decreased by $7,161,461
or 34.5%when compared to fiscal year 2020.The decrease in net
operating loss was mainly due to the decrease in personal services as a
result of a reduction in the allocated pension plan expense.
Airport Authority
The Airport Authority fund is used to account for the provision of airport
facilities and the sale of fuel at the airports.The net operating loss
decreased by $751,897 or 67.5%as a result of an increase in fuel sales.
Pandemic restrictions on commercial aviation influenced the increased
demand for private air travel resulting in a 43.5%increase in gallons of
fuel sold.
Collier Area Transit
The Collier Area Transit fund is used to account for the provision of public
transportation throughout the County.The net operating loss decreased
by $318,106 or 2.5%due to a 12.1%increase in ridership as levels return
to pre-pandemic levels.
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Collier Area Transit
Airport Authority
Emergency Medical Services
Solid Waste Disposal
County Water and Sewer District
Enterprise Fund
Revenue and Expenses
Fiscal Year 2021
(Amounts in Thousands)
Revenue Expense
LOCAL ECONOMY
Top five industries:
Retail trade
Healthcare
Real Estate
Construction
Hospitality and Food Service
Sports tourism is a growing segment of Collier County’s economy.The Minto
United States Open Pickleball Championship continues to expand and generally
attracts national and international participation.The Paradise Coast Sports
Complex is a multipurpose entertainment facility situated near I-75 and Collier
Boulevard.At completion,the Complex will contain twenty-one multipurpose
fields,an outdoor fitness center,a food truck pavilion and a championship
stadium.The first phase of the facility opened in October of 2020 and final
completion is expected in 2022.The Complex is designed to attract national
tournaments,while at the same time providing additional fields needed for local
field play for sports such as soccer and baseball.
To further promote economic growth,diversify the economy and encourage high-
wage job creation,the Board of County Commissioners created three Economic
Innovation Zones.The Ave Maria Innovation Zone,the Interchange Activity
Center No.9 Innovation Zone and the Golden Gate City Economic Development
Zone were created to provide specific geographic areas a dedicated source of
economic development funding through tax increment revenues.Flexible zoning
overlays that will allow for reduced developmental timeframes for qualified target
industry uses within the Zones are in process.
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0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
10.00%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Unemployment Rates
Last Ten Years
Collier County State Average
CASH AND INVESTMENTS
The Clerk of the Circuit Court and
Comptroller is responsible for all
investment activity of the Board of County
Commissioners in accordance with
Florida Statutes 218.415 and 28.33 and
the County Investment Policy authorized
by Resolution 2014-260.The investment
policy and ordinance can be found at
collierclerk.com/finance.
Primary Objectives:
Preservation of capital and protection
of investment principal.
Match assets to liabilities by
maintaining sufficient liquidity to meet
reasonably anticipated operating and
capital requirements.
Secondary Objective:
Return on Investment -The investment
portfolio shall be designed with the
objective of attaining a market rate of
return,taking into account the investment
risk constraints and liquidity needs.
Return on investment is of least
importance compared to the safety and
liquidity objectives described above.The
core of investments is limited to relatively
low risk securities in anticipation of
earning a fair return relative to the risk
being assumed.Despite this,the County
may trade to recognize a loss from time to
time to achieve a perceived relative value
based on its potential to enhance the
return of the portfolio.
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DEBT
On September 30,2021,Collier County had
total bonded debt,notes,loans,leases and
financed purchase obligations of
$809,595,785,an increase of $217,204,627
from the previous year.Our Debt Per Capita
is $2,077.20.On November 3,2020,Collier
County issued the Series 2020A Special
Obligation Revenue Bonds and the Series
2020B Taxable Special Revenue Bonds in
the respective par amounts of $75,100,000
and $24,075,000.The Series 2020A bonds
were issued for various stormwater and
aquatic facility improvements as well as to
refinance an outstanding commercial paper
loan.The Series 2020B bonds were issued
for purposes of acquiring certain real
property.
On July 27,2021,the Board of County
Commissioners of Collier County,Florida and
ex-officio as the governing Board of the
Collier County Water-Sewer District (District)
issued the Series 2021 Water and Sewer
Revenue Bonds in the par amount of
$128,900,000.These bonds were issued for
purposes of financing the acquisition,
construction and equipping of various utility
capital improvements related to Golden Gate
City and surrounding areas,the northeast
service area and the utilities’portion of the
planned Government Operations Business
Park.
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Current Ratings (as of 3/14/2022)Fitch Moody’s
Standard
& Poor’s
Gas Tax Revenue Bonds AA-A2 A+
Special Obligation Bonds AA Aa1 AAA
Tourist Development Tax Bonds*AA+Aa3 -
Current Ratings (as of 3/14/2022)Fitch Moody’s
Standard
& Poor’s*
Water and Sewer Revenue Bonds AAA Aaa -
Collier County Governmental Bonded Debt Ratings Table:
Collier County Enterprise Debt Ratings Table:
*Standard & Poor’s does not currently rate these bonds.
CAPITAL ASSETS
As of September 30,2021,Collier County’s investment in capital assets for the governmental and business-type activities amounted to
$2.8 billion,net of accumulated depreciation.This investment in capital assets includes land,buildings and improvements,water and
wastewater plants,machinery and equipment,parks,roads,beach renourishment and drainage structures.There was a total increase in
capital assets net of depreciation of 4.5%over the prior fiscal year.
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$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
Capital Assets By Type
(Amounts in Thousands)
Governmental Activities Business-type Activities
Land
19.8%
Construction
in progress
8.2%
Buildings
11.7%
Infrastructure
23.0%
Improvements
32.9%
Machinery
and
Equipment
4.1%
Right-to-use
assets
0.3%
Capital Assets Category By Percent
Governmental and Business-Type Activities
MAJOR INITIATIVES AND ACCOMPLISHMENTS
The following major projects are currently underway in Collier County:
Vanderbilt Beach Road Extension
Location:Golden Gate
Project Status:The design phase of this project was completed in fiscal year 2021
and construction is expected to begin in fiscal year 2022.Project includes a 7-mile
extension of Vanderbilt Beach Road from east of Collier Blvd.to Wilson Blvd.,new
intersections at Wilson Boulevard,8th Street N.E.and 16th Street N.E.and
improvements to existing intersecting streets including Weber Boulevard.,Massey
Street and Douglas Street.This project receives $74 million in infrastructure surtax
funds.
The following major projects or initiatives were completed during FY-2021:
•Paradise Coast Sports Complex Championship Stadium, Food Truck Pavilion
•Marco Island Executive Airport Terminal Building
•EMS Station Medic 25
•Big Island Corkscrew Regional Park Baseball, Softball and Multipurpose
Fields, Playground, Picnic Pavilions and Concession Stands
Collier County Mental Health Facility
Location:Golden Gate Parkway near the David Lawrence Center Complex
Project Status:This project is currently in the programming phase for a feasibility study and subsequent design and construction of a 54,000 square
foot Mental Health Facility.The new facility will increase crisis support,inpatient and addiction treatment capacity and will serve as the Central
Receiving Center for those receiving services under both the Baker and Marchman Acts.
Paradise Coast Sports Complex
Location:City Gate
Project Status:Phases 2.1 and 2.2 have begun with five artificial turf multipurpose fields,one large pavilion and restrooms are currently under
construction.
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Big Island Corkscrew Regional Park
Location:Golden Gate
Project Status:Additional amenities consisting of an aquatic complex,community center,basketball courts,and pickleball and tennis courts are
currently under construction.
MAJOR INITIATIVES AND ACCOMPLISHMENTS
108th and 109th Avenues Public Utilities Renewal Project
Location:108th and 109th Avenues between US41 and Vanderbilt Drive
Project Status:Construction started in May 2021.Currently,the contractor is finishing sewer installation on the 700 blocks of both avenues.Once
this activity is completed,the contractor will start restoration on the 700 blocks.This project posts updates every week on www.CollierPUR.com.
Heritage Bay Government Center and EMS Station
Location:Immokalee Road and CR951
Project Status:The new 20,000 square foot government services facility building is
expected to be completed in the 2022 fiscal year.This facility will serve as a satellite
location for the Tax Collector,Property Appraiser,Clerk of Courts and Supervisor of
Elections to provide services to the general public.Construction of a new 5,000 square
foot Emergency Medical Services (EMS)facility at that site is currently in the programming
and design phase.
Northeast Service Area Utility Expansion
Location:Northeast Collier County
Project Status:This project includes construction of raw water,potable water,IQ water,and wastewater transmission mains and pipelines;deep
injection,monitoring,and raw water wells;storage tanks;pump stations;and vertical facilities necessary to enable production,distribution,collection,
and treatment in the northeast service area.This is a multi-year project funded primarily by bond proceeds of approximately $124 million.
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Vanderbilt MSTU Bluebill Avenue and Vanderbilt Drive Sidewalk Enhancements
Location:Northwest and Southwest Corners of Bluebill Avenue and Vanderbilt Drive
Project Status:Sidewalk improvements at the Northwest and Southwest corners of
Bluebill Avenue and Vanderbilt Drive started May 2021.Approximately 5,600 square feet
of pavers will be installed along with concrete curbing,gutters and curb ramps.
Caxambas Park Community Center
Location:909 Collier Court,Marco Island
Project Status:The design process has started for a new 2,400 square foot Community Center located at the Caxambas Park on Marco Island.The
building will include a large meeting/training room,restrooms,offices and a small break room.
Crystal K. Kinzel
Clerk of the Circuit Court & Comptroller
Collier County, Florida
3315 Tamiami Trail East, Ste. 102
Naples, FL 34112-5324
(239) 252-2646
www.collierclerk.com
DOLLARS AND SENSE was prepared by the Clerk’s Department of Finance and Accounting.
Thank you for reading
DOLLAR$ AND $EN$E