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PBSD MSTBU Agenda 04/03/2025 BPELICAN BAY SERVICES DIVISION Municipal Services Taxing and Benefit Unit NOTICE OF PUBLIC MEETING THURSDAY, APRIL 3, 2025 THE BUDGET COMMITTEE OF Inc PELICAN BAY SERVICES DIVISION WILL MEET ON THURSDAY, APRIL 3 AT 9:30 AM AT THE PELICAN BAY SERVICES DIVISION, 1ST FLOOR OF THE TRUIST BANK BUILDING, SUITE 102, LOCATED AT 801 LAUREL OAK DRIVE, NAPLES, FLORIDA. AGENDA Pledge of Allegiance Roll call 3. Agenda approval 4. Approval of 10/4/2024 meeting minutes 5. Audience comments "FY2026 Budget Adjournment indicates possible action item ANY PERSON WISHING TO SPEAK ON AN AGENDA ITEM WILL RECEIVE UP TO THREE (3) MINUTES PER ITEM TO ADDRESS THE BOARD. THE BOARD WILL SOLICIT PUBLIC COMMENTS ON SUBJECTS NOT ON THIS AGENDA AND ANY PERSON WISHING TO SPEAK WILL RECEIVE UP TO THREE (3) MINUTES. THE BOARD ENCOURAGES YOU TO SUBMIT YOUR COMMENTS IN WRITING IN ADVANCE OF THE MEETING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEEDING PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD IS MADE, WHICH INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. IF YOU ARE A PERSON WITH A DISABILITY WHO NEEDS AN ACCOMMODATION IN ORDER TO PARTICIPATE IN THIS MEETING YOU ARE ENTITLED TO THE PROVISION OF CERTAIN ASSISTANCE. PLEASE CONTACT THE PELICAN BAY SERVICES DIVISION AT (239) 252-1355. BUDGET COMMITTEE PELICAN BAY SERVICES DIVISION OCTOBER 412024 The Budget Committee of the Pelican Bay Services Division met on Friday, Oct 4 at 3:00 p.m* at the Truist Building, 801 Laurel Oak Drive, Suite 102, Naples, Florida. In attendance were: Budget Committee Michael Fogg, Chairman Michael Rodburg (by telephone) Greg Stone Pelican Bay Services Division Staff Dave Greenfield, Supervisor — Pield II (absent) Neil Dorrill, Administrator Karin Herrmann, Project Manager I Dawn Brewer, Ops. Support Spec. II Lisa Jacob, Project Manager II Chad Coleman, Deputy Director Barbara Shea, Admin. Support Specialist II Darren Duprey, Supervisor - Field I (absent) Also Present Michael Weir, PBSD Board APPROVED AGENDA (AS PRESENTED) 1. Pledge of Allegiance 2. Roll call 3. Agenda approval 4. Approval of 4/l/2024 meeting minutes 5. Audience comments 6. Review of year-end FY24 financial statements 7. Review of capital project accounts a. Year-end project balances b. Approved FY25 budget C. Proposed budget amendments relating to sidewalks 8. Adjournment ROLL CALL Mr. Fogg and Mr. Stone were present and a quorum was established. Mr. Rodburg participated by telephone. Mr. Fogg motioned, Mr. Stone seconded to approve the agenda as presented. The motion carried unanimously. Pelican Bay Services Division Budget Committee Meeting Oct. 4, 2024 Mr. Fogg motioned, Mr. Rodburg seconded to approve the 4/1/2024 meeting minutes as presented. The motion carried unanimously. AUDIENCE COMMENTS None REVIEW OF YEAR-END FY24 FINANCIAL STATEMENTS Mr. Fogg reviewed highlights of the preliminary year-end FY24 financial statements which included the following. • Revenues in the Operating Fund came in higher than budget as a result of higher than expected interest and miscellaneous revenues. • Salaries, taxes, and retirement came in lower than budget, resulting from open positions. • Operating expenses came in lower than budget, partly as a result in delays in invoicing. • Operating Fund transfers to the tax collector were lower than budget. • The Operating Fund balance of $2.4 million is made up of $1.449 million in reserves and an approximate $900,000 in a net Operating Fund variance, which will be carried over to FY26. • Our Street Lighting Fund is funded by ad valorem taxes. Any surplus after fund expenses will be transferred to the Capital Project Fund. • Interest revenue in the Capital Project Fund came in much higher than budget. • At year-end our Signage Project had a balance of $429,000. A solicitation package to replace our remaining signage is in process by the County Procurement Dept. • At year-end our Beach Renourishment Project had a balance of $697,000. During FY24 funds in this project were used for a dune swale project and a Clam Bay dredging project. We are hoping to receive reimbursement for our dredging project from the TDC. • In FY24, $1.4 million has been spent on our Operations Bldg. Project; so far the project is on budget. At year-end our Sidewalk Project had a balance of $209,000. • At year-end we had a "reserve for projects" of $160,000; staff is in the process of determining how and where this line item will be carry forwarded to in FY25. • At year-end our Clam Bay Capital Project Fund had a carryforward of approximately $100,000. In addition, the County will provide $156,300 to us for Clam Bay expenses in a separate FY25 account. • At year-end our Commercial Paper Account had an available balance (to be drawn down if needed) of $588,000. REVIEW OF CAPITAL PROJECT ACCOUNTS CAPITAL PROJECTS Mr. Fogg reviewed a spreadsheet, included in the agenda packet, of each of our capital projects which identified (1) FY24 budget, (2) FY24 project carryforwards, (3) FY25 budgeted additions to each project, (4) proposed budget amendments to several projects, and (5) FY25 net project budget available. He noted that our Sidewalk Project has an overage of $485,000 resulting from additional irrigation replacement and repair expenses (over and above the owner's Pelican Bay Services Division Budget Committee Meeting Oct. 4, 2024 allowance). Staff has proposed a reduction of $285,000 in our Beach Renourishment Project and $200,000 in our Traffic Sign Renovation Project to cover the Sidewalk Project overage. Mr. Fogg commented that we have obtained a good faith estimate to remediate Hurricane Helene damage to the dune Swale (located along Bay Colony, the Contessa, and adjoining high rises) of approximately $350,000. He recommended that this unbudgeted project is funded from our Contingency Reserve Account. Mr. Fogg commented that staff will make a FEMA claim for reimbursement for this remediation project. Mr. Coleman commented that the PBF's pickleball project will include remediation of that portion of the Community Park lake bank affecting their project. Mr. Fogg motioned, Mr. Stone seconded to recommend to the full board to approve a budget amendment to transfer $485,000 from two accounts to the Sidewalk Project to cover the shortfall, and to transfer $350,000 from our Contingency Reserve (to cover the Hurricane Helene remediation project). The motion carried unanimously. Mr. Fogg commented that he will make a recommendation to the board, at the October board meeting, to approve this budget amendment. Mr. Coleman commented that the budget amendment in the agenda packet did not include the transfer of funds from the Contingency Reserve and that staff will prepare an additional budget amendment for that purpose. Mr. Rodburg suggested that staff prepares an article for the PB Post to discuss damage from Hurricane Helene and how it will be addressed by the PBSD. Mr. Coleman agreed. OTHER COMMENTS Mr. Coleman commented that the County now has a Coastal Resiliency Department to look at the countywide resiliency issue and explore possible remediation options. They will look at the entire coastline as a whole. Mr. Fogg commented that the PB Foundation is looking at resiliency in relation to their own assets. The meeting was adjourned at 3:41 p.m. Michael Fogg, Chairman Minutes approved L_] as presented OR L� as amended ON [ ]date PBSD 25/26 $ ERU Assessment (Preliminary) 24/25 25/26 Normal Special Total Operations 702 714 (1) 45 (2) 759 Clam Bay 25 35 (3) 35 Capital 268 292 (4) 446 (5) 738 995 1041(6) 491 1532 Notes: 1. Approx. 3% increase in operating expenses, partially offset by large fund carry forward 2. Re-establishment of $700,000 Disaster Relief Reserve, $95/ERU - $50/ ERU funded from large fund carry forward 3. Increase in Clam Bay operations, in part due to hurricane damage 4. Long term planned increase to fund expected capital projects and build capacity to fund loan repayments after County ceases annual $500,000 contribution in 2028 5. Additional costs (above normal provisions in capital budget) to fund re- establishment of beaches. Total beach replenishment costs estimated at $4,500,000 6. Increase + 4.6% Approximately $1.5+million will have been spent this year on clean-up of beachesI re -construction of the Bay Colony dune swale, and plantings in the back dunes. $ 700,000 was funded from the Operating Disaster Relief Reserve, and the balance from other project reserves. Account Minor Fund Line Item Detail Proforma Collier County Government Fiscal Year 2026 FY 2024 FY 2025 FY 2025 FY 2025 FY 2026 FY 2026 FY 2026 Adopted Actual Adopted Amended Forecast Current Expanded Budget % Change 1007 Pelican Bay Beautification MS I IN 500 Personal Services Ex_oenditures 182602-1007 512100 Regular Salaries 323,355 309,083 309,083 333,500 3193405 0 319,405 3.34 182602-1007 512500 Auto Use Benefit 258 0 0 0 0 0 o N/A 182602-1007 512600 ER 457 Deferred 31139 23896 21896 21900 21896 0 2,896 0,00 182602-1007 514100 Overtime 23,996 269000 262000 26,100 27,000 0 27,000 3,85 182602-1007 515000 Vacation Sell Back 0 780 780 0 790 0 790 1,28 182602-1007 519100 Reserve For 0 10,877 10,877 0 9,638 0 91638 -11,39 182602-1007 519200 Merit 0 41636 41636 0 0 0 0 -100,00 182602-1007 521100 Social Security 25,378 25,109 25,109 26,100 25,449 0 25,449 1,35 182602-1007 522100 Retirement 53,505 50,993 50,993 55,500 53,170 0 53,170 4,27 182602-1007 523150 Health Insurance 53,114 56,838 56,838 56,800 61,954 0 61,954 9.00 182602-1007 523152 Dental insurance 2,026 2,026 21026 21000 21026 0 21026 0,00 182602-1007 523153 Short Term 482 482 482 500 482 0 482 0,00 182602-1007 523154 Long Term 868 868 868 900 868 0 868 0,00 182602-1007 523160 Life Insurance 882 912 912 900 922 0 922 1,10 182602-1007 524100 Workers 7,000 71300 7,300 7,300 7,000 0 71000 -4,11 182602-1007 528200 Allowance Vehicle -258 0 0 0 0 0 0 N/A 182901.1007 512100 Regular Salaries 1,1110791 11192ol20 1,192,120 111889600 11212,559 0 11212,559 1,71 182901-1007 512500 Auto Use Benefit 266 0 0 0 0 0 0 N/A 182901-1007 512600 ER 457 Deferred 11,671 10,710 10,710 10,000 10,935 0 10,935 2,10 182901-1007 514100 Overtime 258,627 231,000 231,000 240,000 240,000 0 240,000 3,90 182901-1007 515000 Vacation Sell Back 0 3,012 31012 0 21997 0 23997 -0.50 182901-1007 518100 Termination Pay 5,827 0 0 7,200 0 0 0 N/A 182901A007 519100 Reserve For 0 41,812 41,812 0 36,398 0 36,398 -12,95 182901-1007 519200 Merit 0 17,883 171883 0 0 0 0 -100.00 182901-1007 521100 Social Security 101,345 96,806 96,806 107,500 96,608 0 96,608 -0.20 182901-1007 522100 Retirement 192,817 179,492 179,492 211,600 185,993 0 185,993 3.62 182901-1007 523150 Health Insurance 303,820 325,129 325,129 3259100 354,384 0 354,384 9.00 182901-1007 523152 Dental Insurance 11,593 11,593 11,593 119600 11,593 0 11,593 0.00 182901A007 523153 Short Term 21761 21761 21761 2,800 21761 0 23761 0.00 182901-1007 523154 Long Term 41969 41969 41969 5,000 4,969 0 43969 0.00 182901-1007 523160 Life Insurance 33374 3,513 31513 3,500 31503 0 3,503 -0.28 182901-1007 624100 Workers 57,800 54,700 54,700 543700 581400 0 583400 6,76 182901-1007 528200 Allowance Vehicle -266 0 0 0 0 0 0 N/A Expenditures 21560,139 2,674,300 2,6741300 2,680j100 21732,700 0 217321700 2.18 600 Operating Expense Expenditures 182602-1007 631400 Engineering Fees 17,171 17,000 17,000 14,800 17,000 0 173000 0,00 182602A007 634210 Info Tech 61700 4,800 41800 4,800 51300 0 5,300 10,42 182602A007 634211 IT Billing Hours 11400 0 0 0 0 0 0 N/A 182602-1007 634251 Flood Control 130,164 227,000 263,816 227,000 250,000 0 250,000 10,13 182602A007 634980 Intercept Payment 0 71700 7,700 0 81000 0 8t000 3,90 182602-1007 634999 Other Contractual 69,753 87,000 87,000 823000 87,000 0 87,000 0,00 182602-1007 639967 Temporary Labor 82,948 890000 89,000 80,000 83,000 0 83,000 -6.74 182602-1007 640410 Motor Pool Rental 0 11300 1,300 0 0 0 0 -100,00 182602-1007 641150 Telephone 332 400 400 400 400 0 400 0,00 182602-1007 641700 Cellular 6,627 5,500 51500 53500 5,600 0 51600 1.82 182602-1007 641950 Postage Freight 1 0 0 0 0 0 0 N/A 182602-1007 643300 Trash and 21I J23 16,000 161000 17,000 20,000 0 20,000 25,00 182602A007 644100 Rent Buildings 55,621 56,000 56,000 593000 59,000 0 59,000 5,36 182602-1007 644600 Rent Equipment 11295 13600 1,600 11600 11600 0 1,600 0.00 182602-1007 645100 Insurance General 40700 4,700 41700 41700 41600 0 41600 -2,13 182602-1007 645260 Auto Insurance 11400 11400 1,400 1,400 23300 0 2,300 64,29 182602A007 646180 Building RAnd M 0 0 0 31200 0 0 0 N/A 182602-1007 646319 Tree Trimming 3,306 45,000 45,000 45,000 45,000 0 45,000 0.00 182602-1007 646320 Landscape 582 4,000 41000 4,000 41000 0 40000 0,00 182602-1007 646430 Fleet Maint ISF 20,610 12,100 12,100 12,100 13,100 0 13,100 8.26 182602-1007 646440 Fleet Maint ISF 8,436 10,600 10,600 10,600 12,900 0 12,900 21,70 182602-1007 646445 Fleet Non Maint 397 600 600 600 700 0 700 16,67 182602-1007 646970 Other Equip 233 3,000 3,000 3,000 3,000 0 31000 0,00 182602-1007 649100 Legal Advertising 1,080 0 0 0 0 0 0 N/A 182602-1007 651110 Office Supplies 11247 11500 10500 1,500 11500 0 19500 0.00 182602-1007 652130 Clothing And 11034 13000 1,000 11000 11000 0 13000 0,00 182602-1007 652140 Personal Safety 29235 2,500 2,500 2,500 21500 0 2,500 0.00 182602-1007 652310 Fertilizer 57,723 503000 50,00o 58,000 58,000 0 58,000 16,00 182602-1007 652490 Fuel and 41122 32100 3,100 31100 31600 0 32600 16,13 GovMax 1 3/28/202 Account Minor Fund Line Item Detail Proforma Collier County Government Fiscal Year 2026 FY 2024 FY 2025 FY 2025 FY 2025 FY 2026 FY 2026 FY 2026 Adopted Actual Adopted Amended Forecast Current Expanded Budget % Change 1007 Pelican Bay Beautification MSTBU 600 Oueratina Expense Exoenditures 182602-1007 6529900ther Operating 1fi,027 15,000 15,000 15,000 18,000 0 18,000 20.00 182602-1007 654360 Other Training Ed 21924 2,500 2,500 20500 2,500 0 2,500 0,00 182901-1007 631400 Engineering Fees 0 10,000 10,000 15,000 15,000 0 152000 50.00 182901-1007 634210 Info Tech 59,000 65,400 65,400 65,400 733500 0 73,500 12,39 182901-1007 634805 Emergency Maint 0 2,500 21500 0 21500 0 21500 0,00 182901-1007 634990 Landscape 2,220 31000 31000 51000 51000 0 51000 66,67 182901-1007 634999 Other Contractual 104,217 154,500 177,194 154,500 171,000 0 171,000 10,68 182901-1007 639964 Storage 272 300 300 300 300 0 300 0,00 182901-1007 639966 Pest Control 26 11000 11000 0 1,000 0 11000 0,00 182901-1007 639967 Temporary Labor 336,400 358,000 358,000 330,000 336,700 0 336,700 -5,95 182901-1007 639980 Interdept Pay For 0 17,900 17,900 0 17,900 0 17,900 0.00 182901-1007 640300 Out Of County 11570 11500 10500 0 1,500 0 11500 0,00 182901-1007 640410 Motor Pool Rental 0 13200 1,200 0 0 0 0 -100,00 182901-1007 641150 Telephone 332 400 400 400 400 0 400 0.00 182901-1007 641700 Cellular 18,537 130000 13,000 14,000 14,000 0 143000 7,69 182901-1007 641950 Postage Freight 9,713 3,200 33200 300 300 0 300 -90,63 182901-1007 643100 Electricity 160994 4,200 41200 71500 101000 0 10,000 138,10 182901-1007 643300 Trash and 3,343 31500 31500 3,600 3,600 0 3,600 2,86 182901-1007 643400 Water And Sewer 126,732 125,000 1253000 125,000 128,700 0 128,700 2,96 182901-1007 644100 Rent Buildings 55,621 56,000 56,000 59,000 59,000 0 591000 5,36 182901-1007 644600 Rent Equipment 17,624 15,000 15,000 151000 15,000 0 15,000 0.00 182901-1007 645100 Insurance General 13,600 141800 14,800 14,800 14,700 0 149700 -0,68 182901-1007 645260 Auto Insurance 10,700 11,600 11,600 11,600 11,600 0 11,600 0.00 182901-1007 646311 Sprinkler System 48,026 60,000 60,000 55,000 62,000 0 62,000 3,33 182901-1007 646314 Maintenance 76,599 120,000 120,000 120,000 120,000 0 120,000 0.00 182901-1007 646319 Tree Trimming 133,553 155,000 155,000 155,000 155,000 0 1661000 0.00 182901-1007 646320 Landscape 90,061 150,000 150,000 1509000 150,000 0 150,000 0,00 182901.1007 646381 Road And 28,606 25,000 31,069 339000 25,000 0 25,000 0,00 182901-1007 646430 Fleet Maint ISF 59,850 64,400 64,400 64,400 62,000 0 62,000 -3.73 182901-1007 646440 Fleet Maint ISF 43,981 453700 45,700 45,700 50,000 0 50,000 9,41 182901-1007 646445 Fleet Non Malnt 23524 4,200 41200 41200 31200 0 31200 -23,81 182901.1007 646970 Other Equip 71446 81000 81000 0 81000 0 81000 0.00 182901-1007 647110 Printing Binding 21 0 0 0 0 0 0 N/A 182901-1007 649000 Sales Tax 48 0 0 0 0 0 0 N/A 182901-1007 649010 Licenses And 0 21500 2,500 21500 21500 0 21500 0,00 182901-1007 649030 Clerks Recording 10,771 10,800 10,800 102800 11,300 0 11,300 4.63 182901-1007 649100 Legal Advertising 0 11500 1,500 1,100 11100 0 11100 -26,67 182901-1007 651110 Once Supplies 6,447 5,000 51000 5,000 51000 0 51000 0,00 182901-1007 651950 Minor Data 0 500 500 0 500 0 500 0,00 182901-1007 652110 Clothing And 41294 51000 5,000 53000 51000 0 5,000 0.00 162901-1007 652130 Clothing And 17,319 20,000 20,000 18,000 20,000 0 200000 0,00 182901-1007 652140 Personal Safety 7,144 71000 71000 71200 73000 0 7,000 0,00 182901-1007 652310 Fertilizer 94,893 115,000 115,000 1151000 117,000 0 117,000 1.74 182901-1007 652410 Fuel Lubricants 28 0 0 0 0 0 0 N/A 182901-1007 652490 Fuel and 36,087 55,300 55,300 0 58,300 0 58,300 5,42 182901-1007 652910 Minor Operating 16,287 15,000 15,000 15,000 15,000 0 15,Oo0 0,00 182901-1007 652920 Computer 11796 1,000 11000 800 11000 0 11000 0.00 182901-1007 652990 Other Operating 28,042 25,000 25,000 27,000 303000 0 30,000 20,00 182901-1007 652999 Painting Supplies 104 0 0 0 0 0 0 N/A 182901-1007 653710 Traffic Signs 42,908 20,000 22,310 51000 51000 0 5,000 -75,00 182901-1007 654360 Other Training Ed 2,379 2,500 2,500 11500 2,500 0 2,500 0,00 Expenditures 2,0551306 2,450,700 215083589 2,3223900 2$07,700 0 2,5071700 2,33 610 Indirect Cost Reimburs Expenditures 182602-1007 634970 Indirect Cost 141t000 133,300 133,300 133,300 145,900 0 145,900 9,45 Expenditures 141,000 133,300 133,300 133,300 145,900 0 1453900 9,45 700 Capital Outlay Expenditures 182602-1007 764110 Autos And Trucks 51,398 0 0 0 0 0 0 N/A 182602-1007 764400 Marine Equipment 0 20,000 20,000 20,000 20,000 0 20,000 0.00 182602-1007 764900 Data Processing 0 500 500 0 500 0 500 0.00 182901-1007 764110 Autos And Trucks 19,447 40,000 400000 0 0 0 0 -100,00 182901-1007 764900 Data Processing 0 1,000 11000 0 10,000 0 100000 900,00 182901-1007 764990 Other Machinery 98,188 95,000 95,000 95,000 88,100 0 881100 -7.26 Expenditures 169,033 156,500 156,500 115,000 118,600 0 118,600 -24.22 GovMax 2 3I28I202 Account Minor Fund Line Item Detail Proforma Collier County Government Fiscal Year 2026 FY 2024 FY 2025 FY 2025 FY 2025 FY 2026 FY 2026 FY 2026 Adopted Actual Adopted Amended Forecast Current Expanded Budget %Change 1007 Pelican Bay Beautification MS low 855f Trans to Propedy Appraiser Expenditures 959010-1007 930600 Budget Transfers 223883 201000 203000 20,000 30,000 0 30,000 50.00 Expenditures 22,883 20,000 20,000 20,000 30,000 0 303000 50,00 855h Trans to Tax Collector Expenditures 959010-1007 930700 Budget Transfers 100,542 100,000 100,000 100,000 100,000 0 100,000 0,00 Expenditures 100,542 1003000 1003000 1001000 1003000 0 1003000 0.00 9421' Trans to 5006 Info Tech Cap Expenditures 929010-1007 915006 Transfer to 5006 28,000 283500 28,500 28,500 51,700 0 51,700 81,40 Expenditures 28,000 283500 28,500 28,500 51,700 0 51,700 81,40 963n Adv/Repay to 1813 FEMA Events Expenditures 929010-1007 921813 Adv/Repay to 0 0 748,000 748,000 0 0 0 N/A Expenditures 0 0 748,000 748,000 0 0 0 N/A 991 Reserve for Contingencies Expenditures 919010-1007 991000 Reserve For 0 184,400 136,400 0 184,400 0 184,400 0,00 Expenditures 0 184,400 136,400 0 184,400 0 184,400 0,00 993 Reserve for Capital Expenditures 919010-1007 993000 Reserve For 0 129,100 1293100 0 1293100 0 129,100 0.00 Expenditures 0 129,100 129,100 0 129,100 0 129,100 0.00 995e Reserve for Disaster Relief Expenditures 919010-1007 991700 Reserve For 0 700,000 0 0 700,000 0 700,000 0,00 Expenditures 0 7003000 0 0 700,000 0 700,000 0,00 998 Reserve for Cash Flow Expenditures 919010-1007 998000 Reserve For Cash 0 475,000 475,000 0 475,000 0 475,000 0.00 Expenditures 0 4753000 475,000 0 476,000 0 475,000 0,00 999 Reserve for Attrition Expenditures 919010-1007 992100 Reserve For 0 -3%300 �39,300 0 -39,300 0 -39,300 0.00 Expenditures 0 39,300 -393300 0 -391300 0 -393300 0.00 325a Special Assessments Revenues 182602-1007 325100 Special 1,370,260 11740,000 11740,000 11670,400 1,606,300 0 11606,300 -7,68 182901-1007 325100 Special 31656,817 3,6403000 3,640,000 30494,400 4,205,000 0 4,205,000 15,52 Revenues 51027,077 51380,000 5,380,000 51164,800 51811,300 0 51811,300 8,02 360 Miscellaneous Revenues Revenues 182602-1007 362190 Lease Facilities 11,347 9,300 91300 0 0 0 0 -100.00 182602-1007 362192 Lease Facilities 12,455 11,800 11,800 0 0 0 0 -100.00 182602-1007 364410 Surplus Furniture 750 0 0 0 0 0 0 N/A 182602.1007 365901 Other Scrap Sales 750 0 0 0 0 0 0 N/A 182901-1007 362190 Lease Facilities 11,347 91300 9,300 0 0 0 0 A00.00 182901-1007 362192 Lease Facilities 12,455 14,100 14,100 0 0 0 0 -100.00 182901-1007 364410 Surplus Furniture 34,954 0 0 0 0 0 0 N/A 182901-1007 365100 Scrap Sales 1,542 0 0 0 0 0 0 N/A 182901.1007 369620 Miscellaneous 336 0 0 0 0 0 0 N/A Revenues 85.934 44.500 44,500 0 0 0 0 -100.00 3611nterest/Mist Revenues 182602-1007 361320 Interest Tax 11477 0 0 0 0 0 0 N/A 182901-1007 361320 Interest Tax 3,936 0 0 0 0 0 0 N/A 989010-1007 361170 Interest SBA 93,904 37,000 37,000 28,000 50,000 0 503000 35.14 989010-1007 361180 Investment 350307 16,000 16,000 25,000 300000 0 30,000 87,50 Revenues 134,624 53,000 53,000 53,000 80,000 0 803000 50.94 380 Reimb From Other Depts Revenues 182602-1007 487830 Reimbursement 0 34,100 34,100 0 0 0 0 -100,00 Revenues 0 34,100 34,100 0 0 0 0 -100.00 GovMax 3 3/28I202 Account Minor Fund Line Item Detail Proforma Collier County Government Fiscal Year 2026 FY 2024 FY 2025 FY 2025 FY 2025 FY 2026 FY 2026 FY 2026 Adopted Actual Adopted Amended Forecast Current Expanded Budget %Change 1wul Pelican Bay Beautification MSTBu 00 4 11 014 N/A Revenues 892 0 0 0 0 - 0 --0 N/A 392h Trans firm Tax Collector Revenues 959010-1007 486700 Transfer From Tax 68,743 0 0 0 0 0 0 N/A Revenues 68,743 0 0 0 0 0 0 N/A 499u Carry Forward Revenues 919010-1007 489200 Carryforward 21227,800 1,774,800 11774,800 21469,000 11539,000 0 1,539,000 -13,29 919010-1007 489201 Carry Forward Of 0 0 57,889 0 0 0 0 N/A Revenues 2,2273800 1,774,800 1,832,689 2,469,000 1,539,000 0 1,539,000 -13.29 499z Less 5% Required By Law Revenues 919010-1007 489900 Less 5% Required 0 -273,900 -273,900 0 -294,500 0 -294,500 7,52 Revenues 0 -273,900 -273,900 0 -294,500 0 -294,500 7.52 Fund Total Expenditure: 5,076,903 7,012,500 7,070,389 6,147,800 7,135,800 0 7,135,800 1.76 Fund Total Revenue: 71545,070 7,012,500 7,070,389 71686,800 71135,800 0 71135,800 1,76 Fund Balance: 2$4683167 0 0 1,539,000 0 0 0 N/A GovMax 4 3I28/202 Account Minor Fund Line Item Detail Proforma Collier County Government Fiscal Year 2026 FY 2024 FY 2025 FY 2025 FY 2025 FY 2026 FY 2026 FY 2026 Adopted Actual Adopted Amended Forecast Current Expanded Budget k Change 1008 Pelican Bay Light 500 Personal Services Exnenditures 182701-1008 512100 Regular Salaries 82,779 86,682 86,682 883300 923242 0 923242 6,41 182701-1008 512500 Auto Use Benefit 258 0 0 0 0 0 0 N/A 182701-1008 512600 ER 457 Deferred 751 796 796 1,600 796 0 796 0.00 182701-1008 514100 Overtime 71053 71200 7,200 71400 71400 0 71400 2.78 182701-1008 515000 Vacation Sell Back 0 219 219 0 227 0 227 3,65 182701-1008 519100 Reserve For 0 31081 3,081 0 21846 0 2,846 -7,63 182701-1008 519200 Merit 0 11300 12300 0 0 0 0 -100,00 182701-1008 521100 Social Security 63574 7,041 7,041 71100 7,346 0 71346 4.33 182701-1008 522100 Retirement 12,206 12,891 12,891 13,100 13,837 0 13,837 7,34 182701-1008 523150 Health Insurance 14,586 15,608 15,608 15,700 17,014 0 17,014 9.01 182701A008 523152 Dental Insurance 556 556 556 600 556 0 556 0,00 182701-1008 523153 Short Term 132 132 132 100 132 0 132 0.00 182701A008 523154 Long Term 238 238 238 200 238 0 238 0,00 182701-1008 523160 Life Insurance 244 256 256 300 266 0 266 3,91 182701-1008 524100 Workers 11700 i,600 1,600 11600 1,600 0 1,600 0,00 182701-1008 528200 Allowance Vehicle -258 0 0 0 0 0 0 N/A Expenditures 126,819 137,600 137,600 136,000 144,500 0 1441500 5.01 600 Operating Expense Expenditures 182701-1008 631400 Engineering Fees 0 41000 41000 0 41000 0 4,000 0,00 182701-1008 634805 Emergency Maint 0 2,500 2,500 0 21500 0 21500 0.00 182701-1008 634999 Other Contractual 41,141 45,000 45,000 45,000 45,000 0 45,000 0.00 182701-1008 639964 Storage 272 300 300 300 300 0 300 0,00 182701-1008 639967 Temporary Labor 41,474 45,000 45,000 43,000 43,000 0 43,000 -4,44 182701-1008 641150 Telephone 332 400 400 400 400 0 400 0.00 182701-1008 641950 Postage Freight 31178 3,200 3,200 0 400 0 400 -87,50 182701-1008 643100 Electricity 23,545 350000 35,000 35,000 35,000 0 35,000 0.00 182701A008 644100 Rent Buildings 55,621 56,000 56,000 59,000 59,000 0 59,000 5,36 182701-1008 644600 Rent Equipment 13295 21000 21000 21000 2,000 0 21000 0,00 182701-1008 645100 Insurance General 11100 1,100 11100 11100 11100 0 1,100 0,00 182701-1008 645260 Auto Insurance 900 900 900 900 11800 0 11800 100,00 182701-1008 646430 Fleet Maint ISF 63226 31800 31800 30800 41000 0 41000 5,26 182701-1008 646440 Fleet Maint ISF 22416 2,600 21600 2,600 21700 0 21700 3,86 182701-1008 646445 Fleet Non Maint 21,673 2,800 21800 2,800 22,200 0 223200 692,86 182701-1008 646970 Other Equip 134 500 500 0 500 0 500 0.00 182701-1008 651110 Office Supplies 526 500 Soo 500 500 0 Soo 0,00 18270iA008 652140 Personal Safety 11766 2,300 21300 2,300 2$00 0 2,300 0,00 182701A008 652490 Fuel and 965 100 100 0 11600 0 1,600 11500.00 182701-1008 652990 Other Operating 31978 41000 43000 4,000 4,000 0 4,000 0.00 182701.1008 652992 Electrical 41820 7,400 71400 0 7,400 0 71400 0,00 182701-1008 652993 Light Bulbs Ballast 0 9,000 93000 0 9,000 0 91000 0,00 Expenditures 2110361 228,400 228,400 202,700 248,700 0 248,700 8.89 610 Indirect Cost Reimburs Expenditures 182701-1008 634970 Indirect Cost 10,500 61600 63600 61600 71100 0 73100 7,58 Expenditures 10,500 62600 61600 61600 71100 0 7,100 7.58 700 Capital Outlay Expenditures 182701-1008 764110 Autos And Trucks 1490900 0 0 0 0 0 0 N/A 182701A008 764900 Data Processing 0 500 500 0 500 0 500 0.00 Expenditures 149,900 500 500 0 500 0 500 0.05 855f Trans to Property Appraiser Expenditures 959010-1008 930600 Budget Transfers 0 51000 51000 5,000 51000 0 51000 0,00 Expenditures 0 5,000 51000 51000 510g0 0 50000 0.00 855h Trans to Tax Collector Expenditures 959010-1008 930700 Budget Transfers 15,352 17,300 17,300 17,300 17,300 0 17,300 0,00 Expenditures 15,352 17,300 17,300 17,300 17,300 0 17,300 0.00 9929g Trans to 3041 PB Irr & Lndscp Expenditures 929010-1008 913041 Transfer to 3041 473,400 524,900 524,900 524,900 508,300 0 508,300 -3,16 Expenditures 473,400 524,900 524,900 524,900 5083300 0 508,300 -3,16 GovMax 1 3/28/202 Account Minor Fund Line Item Detail Proforma Collier County Government Fiscal Year 2026 FY 2024 FY 2025 FY 2025 FY 2025 Actual Adopted Amended Forecast FY 2026 FY 2026 Current Expanded FY 2026 Budget Adopted %Change 1008 Pelican Bay Light 991 Reserve for Contingencies Expenditures 919010-1008 991000 Reserve For 0 11,000 11,000 0 11,000 0 11,000 0,00 Expenditures 0 11,000 11,000 0 11,000 0 11,000 0,00 993 Reserve for Capital Expenditures 919010-1008 993000 Reserve For 0 28,900 289900 0 28,900 0 28,900 0,00 Expenditures 0 28,900 28,900 0 283900 0 28,900 0.00 998 Reserve for Cash Flow Expenditures 919010-1008 998000 Reserve For Cash 0 40,000 40,000 0 403000 0 40,000 0,00 Expenditures 0 403000 40,000 0 40,000 0 40,000 0,00 306 Ad Valorem Taxes Revenues 182700-1008 311100Current Ad 762,191 0 0 0 0 0 0 N/A 182701-1008 311100 Current Ad -1 8793400 879,400 8443200 923,300 0 923,300 4,99 Revenues 762,190 879,400 879,400 844,200 923,300 0 923,300 4,99 307 Delinquent Ad Valorem Taxes Revenues 182700-1008 311200 Delinquent Ad 3,270 0 0 0 0 0 0 N/A Revenues 31270 0 0 0 0 0 0 N/A 331State Revenue Sharing Revenues 182700-1008 335190 State Revenue- 51979 0 0 0 0 0 0 N/A Revenues 51979 0 0 0 0 0 0 N/A 360 Miscellaneous Revenues Revenues 182701-1008 362190 Lease Facilities 11,347 91300 91300 0 0 0 0 -100,00 182701.1008 362192 Lease Facilities 12,455 11,800 11,800 0 0 0 0 -100,00 182701-1008 369130 Ins Co Refunds 497 0 0 0 0 0 0 N/A Revenues 24,299 21,100 21,100 0 0 0 0 -100,00 361 InteresUMisc Revenues 182700-1008 3613201nterest Tax 858 0 0 0 0 0 0 N/A 989010-1008 3611701nterest SBA 8,352 8,500 6,500 0 7,500 0 7,500 15.38 989010-1008 3611801nvestment 31693 1,700 13700 0 11500 0 12500 -11.76 Revenues 12,903 8,200 8,200 0 9,000 0 91000 9,76 380 Reimb From Other Depts Revenues 182701-1008 487999 Reimbursement 10,000 0 0 0 0 0 0 N/A Revenues 10,000 0 0 0 0 0 0 N/A 499u Carry 919010-1008 Forward 489200 Revenues Carryfamard 342,600 137,000 137,000 173,900 125,600 0 125,600 -8.32 Revenues 342,600 137,000 137,000 173,g00 125,600 0 125,600 -8.32 499z Less 5% Required By Law Revenues 919010-1008 489900 Less 5% Required 0 45,500 -45,500 0 461600 0 -46,600 2.42 Revenues 0 -450500 45,500 0 46,600 0 -46,600 2.42 Fund Total Expenditure: Fund Total Revenue: 987,332 1,161,241 11000,200 1,000,200 1,0001200 1,000,200 892,500 1,018,100 1,011,300 1,011,300 0 0 11011,300 1,011,300 1.11 1.11 Fund Balance: 1731909 0 0 125,600 0 0 0 N/A GovMax 2 3/28I202 Account Minor Fund Line Item Detail Proforma Collier County Government Fiscal Year 2026 FY 2024 FY 2025 FY 2025 FY 2025 FY 2026 FY 2026 FY 2026 Adopted Actual Adopted Amended Forecast Current Expanded Budget %Change 3040 Clam Bay Restoration 600 O en rating Expense Expenditures 183800-3040 631400 Engineering Fees 0 35,000 121,500 121,500 64,500 0 64,500 84,29 183800.3040 634980 Interdept Payment 0 34,100 62,485 62,500 0 0 0 -100,00 183800-3040 634999 Other Contractual 279,803 120,000 107,425 1073400 210,500 0 210*500 75,42 183800-3040 646319 Tree Trimming 0 0 50612 51600 0 0 0 N/A Expenditures 279,803 189,100 297,022 297,000 2753000 0 2751000 45.43 855f Trans to Pro er y Appraiser Expenditures 959010-3040 930600 Budget Transfers 1,008 51900 5,900 51900 51900 0 51900 0.00 Expenditures 11008 51900 5,900 5,900 5,900 0 51900 0.00 855h Trans to Tax Collector Expenditures 959010-3040 930700 Budget Transfers 3,769 8,700 8,700 8,700 81700 0 81700 0,00 Expenditures 3,769 81700 8,700 8,700 81700 0 8,700 0,00 325a Special Assessments Revenues 183800-3040 325100Special 187,187 190,600 190,600 1832000 268,100 0 268,100 40.66 183805-3040 325100 Special 11247 0 0 0 0 0 0 N/A Revenues 188,434 190,600 190,600 183,000 268,100 0 266,100 40,66 361 InterestlMisc Revenues 183800-3040 361320 Interest Tax 203 0 0 0 0 0 0 N/A 989010-3040 361170 Interest SBA 7,709 200 200 61800 61000 0 63000 2,900,00 989010-3040 361180 Investment 2,935 0 0 0 0 0 0 N/A Revenues 10,847 200 200 63800 6,000 0 61000 2,900.06 392h Trans firm Tax Collector Revenues 959010-3040 486700 Transfer From Tax 2,233 0 0 0 0 0 0 N/A Revenues 21233 0 0 0 0 0 0 N/A 499u Carry Forward Revenues 919010-3040 489200 Carryfonvard 234,200 22,500 22,500 161,100 29,300 0 29,300 30,22 919010-3040 489201 Carry Forward Of 0 0 107,922 0 0 0 0 N/A Revenues 234,200 22,500 1303422 151,100 29,300 0 29,300 30,22 499z Less 5% Required By Law Revenues 919010-3040 489900 Less 5% Required 0 -9,600 -91600 0 -13,800 0 -132800 43,75 Revenues 0 -9,600 -9,600 0 -133800 0 -13,800 43.75 Fund Total Expenditure: 284,580 203,700 311,622 311,600 289,600 0 289,600 42,17 Fund Total Revenue: 4353714 203,700 311,622 340,900 289,600 0 289,600 42,17 Fund Balance: 151,133 0 0 29,300 0 0 0 N/A GovMax 1 3128/202 26 Capital Budget 1 (Prelim) f I Feb 28 Balance Est. C/fwd 25/26 Budget Funds Available II $000s $000's JJ I $000s Landscape 368 { 50 250 I 300 Signage 215 115 150 265 -Beach Reno: 753 750 500 1250 Specral 3250 3250 4500 Roadway Safety 11 10 100 110 _{ Sidewalk Maint' r 11 I Ops Building 3 172 172 Street Lights: 202 200 200 Pipes/Drains: 640 L_ 700 700 i Lakes 615 100 500 600 Trans to County :Loan Principal Soo 500 ;Interest - 250 250 Other ( 70 70 7567 Special �... (3250) 1225 3192 Target 3185 Transfers In Sidewalk County (520) (520) Street Light Fund �. (500) (500) Interest (40) (40) Regular -Net 2132 Target 2125(292/ ;:. ERU) Spacial_ _.. 3250 ',,,,_ Total 5382 6507 _(__ _.. __1225 R I i i i I � G I � ( O U � c I c o �a W m m c a� a N m y m NI E E Y c o c c O� m N CU @@ a+ N@ N J�U)U JJ� m Jj W -I-- __.. _.... _.._. _ _ - . _.. 0 o O o O o o 0 o o o 000 0 tm Old 0000�e»000 Co 000 O e»e»e» C o 0 0 of o 0 0 0 0 0 0 0 C 'Q 000 o� o ONE 00o N C LOUOO O OI�O U)O r� R N��: LO ��N V n ( N ON O Cej } eA is y N a .O. ro � a o 0 0 0 0 0 0 R O O O O O O O U o 0 0 0 0 0 0 N N C o o o n o 0 M m r N G V> Ef3 fA EA FA fA N N N 3 W umLL c I I QI E _ N O C U N C C o', E @ o j C 0 O' O W O N y C U U @ N eOj E c0 a' E tT N @ N C@ cO @ R -a j 0 C> M N m�� 3 @ U) N m czi am O 0 In Q' a O NV OJ C N a <ncn 0 0 mm @m:amam �mm m aamacnaNa�pam ey N N COm CDO W NN co M.N @ OL (O O N LO r N� �� U ma O O O O O O N (M 0@ = N c> O m in to to to min u�tn�0� m LL S0. I—� Car b r W W V�� 6^9 g o cA r N w ci o a` 8o S o�M W^ N O pp O �p b �O m VOi N kf; HON f9 W �� a r o O O NO a fNV N N N rH e0 � tl � o � A N tl tl O W W N w �o6 4 C4 Y� s 05 b u�¢a Q �3�0�yy� v,a��o� 'off wW �� o 'p oS V N pp do do A M 7 .N. U C o a% Gn 0 o�U� Jd h A FN « ... Psi O;O� Obt01 tivva°wax>UoN.°�I��oBm g 000�aON a •� C � ti i i a ¢ 'w �v�i o b-� �� mKN m N N rb h _tea.}} N� Q rrn rHK O O h b O O O b%Z�+ N vqi vi N b 0 0 O o 0 O O b Q N N 69 N m U 3 a A � F w � S s suza N 7 �� o o o e 5 �.� a" yqq oo� a, cl S mp m '"�:5 m Q�-?a! °' ucIa- '�° Oo $ 5 �' . 5 b'�'� o'Wa'd�p �•c ,� �n m0> g y OIq e'9�3Fwo�aF�'��88 a'a' �7 4` o}` ys�- aflUUCiCi= H w.9AP9I S Uwaww' U w a� b c4Q wa -.va o00000 MMo��a00000�a��00000�, ooN.aaom°i,aoe V0V ~C�� ` o6)§8® ] 56 E5 3E®2a g ®a } ) tq \ \k W; tz } } \ )k§\\ } \(ƒ}) \\} \ § i � k ) G a a \ � \ ) ) ) ]! ) ) : /!f:)! ; !!1P4F},\ \ ! }! ] 9�!- ;4:- \;\ m0ZN04 _ _ .); „ \4wmEu P ;y ) � PELICAN BAY BALANCE SHEET Feb 28, 2025 (UNAUDITED) OLO fUNO NUMBER ASSETS Cash and Investments Interest receivable Trade receivable, net ROD Lease Receivable -Current Due from other Funds Due from other governments Total assets LIpBIIITIEs AND FUND BAIANCE Liabilities: Accounts payable Wagespayable Retalnage payable Due to other Government Deferred In0ows-Leases Commercial Paper Loan Total llabilitles and balances: Pelican Day Landxape, ke Pelican Bay Financed Capital Projects 323 893,962.82 13,439,15].96 86,069.fi9 2,0]6.42 82a,600.1] - 916,82fi.20 ]16,034.34 1,632,860.62 (0.01) 5,130,000.00 5,1301OOo.00 5,330,000.00 86,069,68 2,076.42 5958600.1] 6,04fi826.2J J36,034 4.3 6M0860,61 Fund balance 5,193,950.26 552136.80 505379.25 2]]495.24 6,528969.55 SJJ 928.98 6706 B98.03 Total [[abilities and fund balances 5,280,027.94 554,213.22 6,464,059.42 277,495.24 12,575,795.82 893,962.82 1%469,758.64 Fund Balance at the end of the period 5,193,958.26 552*136.80 505,379.25 2]],495.24 177,928.48 Approved Project Financing Available t0 Draw Unspent balance of projects: Small projects under$200K 50066-PBSO Landscape Improvement 50103-PBSD SIgnage 50126-Beach Renoudshment 50211-PBSO OPS BLD 50212-PMD PHI -SW 50212-PMD PH2-SW 50272-Streetlight Improvement 50307-PR Drain/Pips Maint. 51026-PBSD Lake Bank Restoration 51100-Clam Bay Restoration Total unspent balance of major projects Budgeted reserves: 991000-Reserve for contingencies 991]00-Reserve for dlzasterrelief 992090-Reserve for sinking fund 993000-Reserve for capital outlay 994500-Reserve for future construction and Improvement 998000-Reserve for cash Total budgeted reserves 336,900.00 11,000.00 129,LOOM 28,900.00 15,159.66 3fi8,130.34 256,487.23 J53,806.58 2,fi12,745.44 1820391.56 301,660.21 691,775.00 615,346.64 S,J99,402.66 246,059.95 Budgeted commitments at the and of the period ]01,200.00 J9,900.00 S,J99,482.fi6 246,059.95 4,492,]58.26 4]2,236.80 (5,294,103.41) 31,435.29 Financing Recap: Funding fore tsidewalk program planned 60500,000.00 Funding reserved for future capital projects 3,500,000.00 Financing secured 10,000,000.00 1s9,305.30 ]59,105.30 1e,az3.1a This Is the difference between Interest road on unspent proceeds and accrued Interest paid on the borrowing. \ ±J]}} 0 0 )7§ {}\ \ \\§i )\ ;)!2 ! &) ) ( \ \ \ }}\ !!§ .....( \ \ \./....5 } !.6 ;m, ! 4§ ; } \ � § 49 ; ........ ®` 0 00a0 w }(( ((\ ( \\\\ ( \\\)(\ asoaa0 0000 \�\ { : | \)! )§ . ff; y! \;!| ;®q@ §! a!!$! )■k!{ !!)!!!!!° B�� #E® m,«; \)k � )\ n!!•...8 / .}w /.\....} \.§....} I ...} §.)... § , §(N §E §§§ !•! ;; E§ `• .K; §§}! § \\ 4!§. 0 !!«u; . • E!; $§$ •E;,i;lBB! \ m §] !; ! \§\ §......, , ;.,;....! Bm .....; ! : ,•! . ! is ,; §'! . !.§1; ... .....§§...7 N IIi . «,;....§ . ...4;,,,r 4; .....4 ! \ } i � (� \ •} ) � . !.§...., .....8 i .k _ .......• .§:=::a::.� ! III ! ;4n „ B!; „ 944; !; „ . !_ gym:( ;.�!!;;!!K*r! ") ' \E 3 w!r®®ciao;> a0 In / \ 06 t )\ \ § , ( § �f ) 5 | ) `(| ;\0m )) r\| §22J$ ))i,)�})| |!!§§!§§§§§§; ;! # )§(D § :)f2� §*.,.,,.�.�.�1; ;;;;;; � \\ $ !: ! § 55 Li Li ! ..; \ \ \ �f §5mN 0 § ]()§ . )t§ ) ;\{\/ )§ \ m!�!! )!#m I a '� ;� ]�\ :