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Resolution 2024-170 RESOLUTION NO. 2024- 1 70 A RESOLUTION AMENDING THE TENTATIVE BUDGETS FOR FY 2024-25 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 9, 2024, the Board of County Commissioners adopted Resolution 2024-136 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 5, 2024, at 5:05 p.m. and Resolution No. 2024-158 was adopted by the Board of County Commissioners adopting the tentative millage rates and Resolution 2024-159 was adopted by the Board of County Commissioners adopting the tentative budgets for FY 2024- 25; and WHEREAS, a second advertised public hearing was held on September 19, 2024, at 5:05 p.m. to finalize the FY 2024-25 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 24-25 pursuant to Sections 129.03 and 200.065, Florida Statutes. This resolution adopted this 19th day of September, 2024, after motion, second and majority vote. ATTEST: `'" BOARD OF O NTY COMMISSIONERS CRYST KINZE:L:, CI`esk COLLIER TY, F RIDA 4tiBy: By: e uty Clerk i ,'i j'' y'to Chairman't Chri all, BCC Chairman .,.py Approv d 4s l9forgn and legality: l Jeffrey fy, Klatzkbw, County Attorney Exhibit A SUMMARY OF CHANGES TO THE FY 2025 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION General Fund(0001) $ 10,000,000 On the revenue side,the FY 24 forecast loan to Disaster Recovery Fund Major funding sources are Ad Valorem, (1813)decreased by$10 million,increasing FY 25 carryforward by a like Half Cent Sales Tax,and State Revenue amount.On the expense side,the$10 million loan to Disaster Recovery Fund Sharing (1813)was reappropriated for FY 25.Additionally,an increase in personal services of$49,500,resulting from reorganization and reclassification of positions,was offset by a reduction in reserves of a similar amount. Haldeman Creek MSTU Fund(1631) $ 0 On the revenue side,the reduction in the millage rate resulted in an ad valorem Major funding source is Ad Valorem decrease of$17,200,offset slightly by a reduction of$900 to the 5%revenue reserve.Additionally,the FY 24 forecast was reduced by$16,300 resulting in an increase to FY 25 carryforward by a like amount. County-wide Capital(3001) $ 15,000,000 On the revenue side,the FY 24 forecast loan to Disaster Recovery Fund Major funding source is transfers from (1813)was reduced by$15 million,which increased the FY 25 carryforward General Fund(0001) by a like amount.On the expenditure side,the$15 million loan was reappropriated in FY 25 to support ongoing recovery efforts. Disaster Recovery Fund(1813) $ 0 On the revenue side,forecast loans from the General Fund(0001)and County- Major funding source is s transfer from wide Capital Fund(3001)were reduced by$25 million,reducing carryforward the General Fund(0001)and FEMA by a like amount.These loans were reappropriated in FY 25 to support Grants ongoing recovery efforts. Total $ 25,000,000 Gross Tentative Budget $ 2,946,169,000 Gross Amended Tentative Budget $ 2,971,169,000 Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET GENERAL FUND(0001) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change County Commissioners 1,625,300 1,625,300 0.0% Other General Administrative 16,831,200 16,831,200 0.0% County Attorney 3,526,600 3,526,600 0.0% Sub-Total 21,983,100 - 21,983,100 0.0% Corporate Business Operations 9,193,500 125,902 9,319,402 1.4% Public Safety 5,073,400 5,073,400 0.0% Growth Management 4,853,300 - 4,853,300 0.0% Management Offices 28,348,200 97,569 28,445,769 0.3% Public Services 46,646,900 (173,971) 46,472,929 -0.4% Transportation Mgt Services 578,500 578,500 0.0% Sub-Total County Manager 94,693,800 49,500 94,743,300 0.1% Courts&Rel Agencies 1,293,100 1,293,100 0.0% Trans to(1051) 2,401,700 2,401,700 0.0% Sub-Total Courts 3,694,800 - 3,694,800 0.0% Transfers: Emergency FEMA(1813) 2,000,000 2,000,000 0.0% Loan to Emergency Fema(1813) - 10,000,000 10,000,000 N/A Road&Bridge(1001) 27,675,800 27,675,800 0.0% Stormwater Operations(1005) 3,567,200 3,567,200 0.0% Affordable Housing(1075) 500,000 500,000 0.0% Housing Grant Match(1836) 142,700 142,700 0.0% Misc Grants(1077) 222,600 222,600 0.0% Sea Turtle(1804) 143,500 143,500 0.0% Grant Program Support(1806) 1,356,400 1,356,400 0.0% Ochopee Fire District(1040) 905,400 905,400 0.0% Ave Maria Innovation Zone(1030) 130,100 130,100 0.0% Immokalee Redevelopment CRA(1025) 1,108,500 1,108,500 0.0% Bayshore Redevelopment CRA(1020) 3,793,500 3,793,500 0.0% Golden Gate City Eco Dev Zone(1032) 2,279,000 2,279,000 0.0% I-75/Collier Blvd Innovation Zone(1031) 591,700 591,700 0.0% Loan to I-75/Collier Blvd Innovation Zone (1031) 1,356,800 1,356,800 0.0% 800 MHz(1060) 1,323,700 1,323,700 0.0% Museum(1107) 711,100 711,100 0.0% Collier Area Transit(4030) 2,761,600 2,761,600 0.0% Collier Area Transit Grant Match(4032) 623,200 623,200 0.0% Transportation Disadvantage(4033) 2,380,400 2,380,400 0.0% Transportation Disadvantage Grant Match (4035) 580,200 580,200 0.0% Emergency Medical Services(4050) 30,421,000 30,421,000 0.0% IT Capital(5006) 4,279,200 4,279,200 0.0% General Gov/al Motor Pool(5023) 430,000 430,000 0.0% Legal Aid Society(1146) 138,900 138,900 0.0% Contribution for C-ARP Grants 9,000,000 9,000,000 0.0% Amateur Sports Complex Ops(1109) 2,979,500 2,979,500 0.0% Sub-Total Transfers 101,402,000 10,000,000 111,402,000 9.9% Reserves: Reserve for Contingencies 16,020,100 16,020,100 0.0% Reserve for Cash Flow 61,512,000 61,512,000 0.0% Reserve for Future Capital 1,027,500 (49,500) 978,000 -4.8% Reserve for Attrition (947,300) (947,300) 0.0% Sub-Total Reserves 77,612,300 (49,500) 77,562,800 -0.1% Transfers Debt/Capital Golden Gate Golf Course Bond(2013) 541,700 541,700 0.0% Special Obligation Bond(2022) 7,227,700 7,227,700 0.0% Co Wide Capital(3001) 34,863,400 34,863,400 0.0% Parks Capital(3062) 3,150,000 3,150,000 0.0% Transp CIP(3081) 9,660,000 9,660,000 0.0% Museum Capital(3026) 162,700 162,700 0.0% Stormwater Mgmt(3050) 2,940,000 2,940,000 0.0% Sub-Total Debt/Capital 58,545,500 - 58,545,500 0.0% Transfers/Constitutional Officers Clerk of Courts 15,194,800 15,194,800 0.0% Clerk of Courts-BCC Paid 885,300 885,300 0.0% Property Appraiser 9,648,200 - 9,648,200 0.0% Property Appraiser-BCC Paid 270,100 270,100 0.0% Sheriff 266,452,100 266,452,100 0.0% Sheriff-BCC Paid 5,371,000 5,371,000 0.0% Supervisor of Elections 6,175,900 6,175,900 0.0% Supervisor of Elections-BCC Paid 176,300 176,300 0.0% Tax Collector 25,753,600 - 25,753,600 0.0% Tax Collector-BCC Paid 359,800 359,800 0.0% Sub-Total/IransCoast. 330,287,100 - 330,287,100 0.0% Total Fund Appropriations 688,218,600 10,000,000 698,218,600 1.5% Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET GENERAL FUND(0001) Recommended Changes Tentative Increase Tentative Budget Revenues: Budget (Decrease) Budget Change Current Ad Valorem Taxes 458,379,200 458,379,200 0.0% Delinquent Ad Valorem Taxes 50,000 50,000 0.0% Fish And Wildlife Refuge Rev Sharing 140,000 140,000 0.0% Federal Payment In Lieu Of Taxes 1,250,000 1,250,000 0.0% State Revenue Sharing 16,438,800 16,438,800 0.0% Insurance Agents County Licenses 75,000 75,000 0.0% Alcoholic Beverage Licenses 200,000 200,000 0.0% Local Government Half Cent Sales Tax 63,275,000 63,275,000 0.0% Oil/Gas Severance Tax 70,000 70,000 0.0% Enterprise Fund PILT 12,084,300 12,084,300 0.0% Interest Tax Collector 60,000 60,000 0.0% Rent Golden Gate Pub Safety Complex 16,800 16,800 0.0% Indirect Cost Reimbursement 9,096,600 9,096,600 0.0% Sub-Total 561,135,700 - 561,135,700 0.0% Department Revenues 10,397,300 10,397,300 0.0% Sub-Total General Revenues 571,533,000 - 571,533,000 0.0% Impact Fee Deferral Program(0002) 20,000 20,000 0.0% Airport Loan Repayment(4090) 250,000 250,000 0.0% Board Interest 653,200 653,200 0.0% Clerk of Circuit Court 100,000 100,000 0.0% Tax Collector 7,000,000 7,000,000 0.0% Property Appraiser 500,000 500,000 0.0% Carryforward 136,698,800 10,000,000 146,698,800 7.3% Less 5%Required by Law -28,536,400 (28,536,400) 0.0% Total Other Sources 116,685,600 10,000,000 126,685,600 8.6% Total Fund Revenues 688,218,600 10,000,000 698,218,600 8.6% On the revenue side,the FY 24 forecast loan to Disaster Recovery Fund(1813)decreased by$10 million,increasing FY 25 carryforward by a like amount.On the expense side,the$10 million loan to Disaster Recovery Fund(1813) was reappropriated for FY 25.Additionally,an increase in personal services of$49,500,resulting from reorganization and reclassification of positions,was offset by a reduction in reserves of a similar amount. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET HALDEMAN CREEK MSTU(1631) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Operating Expenses 30,400 - 30,400 0.0% Indirect Cost Reimbursement 400 - 400 0.0% Trans to Property Appraiser 1,700 - 1,700 0.0% Trans to Tax Collector 6,900 - 6,900 0.0% Reserve for Contingencies 800 - 800 0.0% Reserve for Capital 1,513,700 - 1,513,700 0.0% Total Appropriation 1,553,900 - 1,553,900 0.0% Revenues Ad Valoreum Taxes 329,400 (17,200) 312,200 -5.2% Interest/Misc. 3,400 - 3,400 0.0% Carryforward 1,237,800 16,300 1,254,100 1.3% Less 5%Required by Law (16,700) 900 (15,800) -5.4% Total Revenues 1,553,900 - 1,553,900 0.0% A reduction in the millage rate resulted in a decrease of ad Valoreum taxes totaling$17,200, carryforward and the required 5%revenue reserve was increased by$16,300 and$900, respectively. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET COUNTY-WIDE CAPITAL PROJECTS FUND(3001) Changes Amended Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Operating Expenses 36,796,200 - 36,796,200 0.0% Capital Outlay 11,650,000 - 11,650,000 0.0% Grants and Aid 3,000,000 - 3,000,000 0.0% Adv/Repay to 1813 FEMA Events - 15,000,000 15,000,000 N/A Adv/Repay to 3034 Govt Impact Fees 1,700,700 - 1,700,700 0.0% Reserve for Future Capital Replacements 7,617,100 - 7,617,100 0.0% Total Appropriation 60,764,000 15,000,000 75,764,000 24.7% Revenues Interest/Misc 130,000 - 130,000 0.0% Trans from 0001 General Fund 34,863,400 - 34,863,400 0.0% Adv/Repay from 3030 EMS Impact Fees 133,900 - 133,900 0.0% Adv/Repay from 3031 Library Imact Fees 472,500 - 472,500 0.0% Adv/Repay from 3032 Correct Impact Fees 400,000 - 400,000 0.0% Carryforward 24,770,700 15,000,000 39,770,700 60.6% Less 5%Required By Law (6,500) - (6,500) 0.0% Total Revenues 60,764,000 15,000,000 75,764,000 24.7% On the revenue side,the FY 24 forecast loan to Disaster Recovery Fund(1813)was reduced by $15 million,which increased the FY 25 carryforward by a like amount.On the expenditure side, the$15 million loan was reappropriated in FY 25 to support ongoing recovery efforts. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET DISASTER RECOVERY FUND(1813) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Operating Expenses 7,542,300 - 7,542,300 0.0% Reserve for Catastrophic Event 9,364,700 - 9,364,700 0.0% Total Appropriation 16,907,000 - 16,907,000 0.0% Revenues Trans from 0001 General Fund 2,000,000 - 2,000,000 0.0% Trans from 0003 Emergency Relief 542,300 - 542,300 0.0% Adv/Repay from 0001 General Fund - 10,000,000 10,000,000 N/A Adv/Repay from 3001 County Wide Capital - 15,000,000 15,000,000 N/A Adv/Repay from 4071 Landfill Close 7,000,000 - 7,000,000 0.0% Carryforward 7,364,700 (25,000,000) (17,635,300) -339.5% Total Revenues 16,907,000 - 16,907,000 0.0% On the revenue side, forecast loans from the General Fund(0001)and County-wide Capital Fund(3001)were reduced by$25 million,reducing carryforward by a like amount. These loans were reappropriated in FY 25 to support ongoing recovery efforts.