Agenda 09/09/2025 Item #16F 6 (Budget Amendments appropriating approximately $1,687,889,400 of unspent FY 2025 capital project and grant budgets into fiscal year 2026)9/9/2025
Item # 16.F.6
ID# 2025-2834
Executive Summary
Recommendation to authorize Budget Amendments appropriating approximately $1,687,889,400 of unspent FY 2025
capital project and grant budgets into fiscal year 2026.
OBJECTIVE: Board of County Commissioners' approval of budget amendments which will increase the FY 2026
budget by approximately $1,687,889,400 in the various Capital projects, Grant and Grant donor matching funds.
CONSIDERATIONS: During fiscal year 2025, 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 needs to roll forward into the
next fiscal year to avoid disruption in the payment of vendors 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 expenditure) and posts this amount into fiscal year 2026 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 2026 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 expenditure) and posts this amount into fiscal
year 2026 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 at the next BCC meeting on September 23rd). The $1,687,889,400 is the amount of
unspent budget (amended budget less expenditures) as of August 15, 2025, plus the amount of transfers to be made by
the donor funds of $801,100. 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 $1,687,889,400
depending on the activity within the remaining 35 days before September 30. Additional moneys will be spent when
invoices are processed and/or the Board may authorize budget amendments on September 9th and September 23rd not
contemplated in this executive summary.
Waiting until after the close of the fiscal year for Board approval of the budget amendments to carryforward the unspent
budgets, will mean that all the capital projects and grants will sit idle with no budgets for 14 days. The consequence is
over $454 million in open purchase orders cannot roll into FY 2026; venders and grant employees will not receive any
form of payment until after the October 7th 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 $1,687,889,400. The categories are listed from most restricted to least restricted in terms of various
legislative, statutory, legal, policy, program, or regulatory constraints.
Unspent Budget as of 8/15/25
Grant Funds $ 224,209,800
Donor Funds Providing Grant Match Money $ 801,100
Page 2067 of 2661
9/9/2025
Item # 16.F.6
ID# 2025-2834
Fuel & Infrastructure Sales Tax Capital Projects Funds $ 341,576,700
Impact Fees, User Fee and Bond Proceeds Capital
Projects Funds
$ 894,657,300
Ad Valorem Supported Capital Projects Funds $ 226,644,500
TOTAL $ 1,687,889,400
This item is consistent with the Collier County strategic plan objective to safeguard taxpayer money by promoting fiscal
stewardship and sound budget oversight.
FISCAL IMPACT: Budget amendments in the approximate amount of $1,687,889,400 are needed in FY 2026 to re-
appropriate unspent (FY 2025) 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 15, 2025. 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 $1,687,889,400 depending on the activity over the remaining 35 days
in the fiscal year. This roll of unspent funds does not affect the adopted FY 2026 budget which the Board will consider
on September 18, 2025.
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, raises no legal issues at this time,
and requires a majority vote for approval. – JAK
RECOMMENDATIONS: Recommendation to authorize Budget Amendments totaling approximately $1,687,889,400
to re-appropriate unspent (FY 2025) budget and carry forward into fiscal year 2026 for capital projects, grants, and
match money.
PREPARED BY: Maggie Lopez, Assistant Director of Corporate Financial and Management Services.
ATTACHMENTS:
1. Exhibit A
Page 2068 of 2661
Estimate of the unspent FY 2025 Project Budgets to be added to FY 2026 Budget
Grants As of 8/15/25
0004 ECONOMIC DEVELOPMENT 407,200$
1027 IMM CRA GRANT 1,509,100$
1053 SHIP GRANT 13,180,700$
1077 MISCELLANEOUS GRANTS 2,434,600$
1802 NATURAL RESOURCES GRANTS 13,400$
1804 PARKS AND RECREATION GRANTS 1,046,800$
1805 URBAN IMPROVEMENT GRANTS 2,000$
1806 COLLIER CO-SERVICES FOR SENIORS 9,953,500$
1809 MPO GRANTS 69,600$
1810 LIBRARY GRANTS AND PROJECTS (DONATIONS)1,990,300$
1813 DISASTER RECOVERY 31,815,500$
1829 GROWTH MGT COMMUNITY DEV GRANTS -$
1831 SPECIALIZED GRANTS 3,646,700$
1833 PUBLIC SAFETY GRANTS 16,500$
1834 PUBLIC SAFETY MATCH 100$
1835 HOUSING GRANTS 28,016,700$
1836 HOUSING MATCH 160,400$
1837 HUMAN SERVICES GRANTS 4,564,500$
1839 PUBLIC SERVICES GRANTS 7,128,600$
1840 PUBLIC SERVICE MATCH 362,400$
1841 TRANSPORTATION GRANTS 45,018,600$
1842 TRANSPORTATION MATCH 18,338,800$
1843 COUNTY MANAGERS AGENCY GRANTS 19,200$
1847 DEEPWATER HORIZON OIL SPILL SETTLEMENT 2,310,800$
1848 HOME GRANT 673,100$
1850 OPIOID QUALIFIED-REG/ABATEMENT GRANT 1,321,700$
1852 OPIOID CITY COUNTY SUBDIVISION GRANT 362,600$
4008 COUNTY WATER/SEWER OPERATING -$
4016 PUBLIC UTILITIES GRANT 5,766,500$
4017 PUBLIC UTILITIES MATCH 1,085,900$
4030 CATT TRANSIT ENHANCEMENT 2,791,400$
4031 CATT GRANT 27,216,800$
4032 CATT MATCH 1,677,400$
4033 TRANSPORT DISADVANTAGED 1,527,000$
4034 TRANS DISADVANTAGED GRANT 2,951,700$
4035 TRANS DISADVANTAGED MATCH 743,500$
4053 EMS GRANT 2,700,300$
4054 EMS MATCH 683,600$
4072 SOLID WASTE PROJECTS 1,793,100$
4093 AIRPORT GRANT 727,300$
4094 AIRPORT MATCH 181,900$
224,209,800$
Page 2069 of 2661
Estimate of the unspent FY 2025 Project Budgets to be added to FY 2026 Budget
Donor Funds Providing Match Money to Grants
0001 GENERAL FUND 790,600$
4050 EMERGENCY MEDICAL SERVICE FUND 10,500$
801,100$
Fuel and Infrastructure Sales Tax Projects
3018 INFRASTRUCTURE SALES TAX FY 19-25 299,253,100$
3083 ROAD CONSTRUCTION - GAS TAX 42,323,600$
341,576,700$
Impact Fee Capital Projects
3030 EMS IMPACT FEES 391,500$
3031 LIBRARY SYSTEM IMPACT FEE 388,200$
3032 CORRECTIONAL FACILITIES IMPACT FEE 2,014,900$
3033 LAW ENFORCEMENT IMPACT FEES 3,492,800$
3034 GOVERNMENT FACILITIES IMPACT FEE FUND 2,983,100$
3035 OCHOPEE FIRE CONTROL DISTRICT IMPACT 156,200$
3070 INCORP REGIONAL PARK IMPACT 1,480,700$
3071 UNINCORP COMMUNITY & REGIONAL PARK IMP 62,659,700$
3090 ROAD IMPACT - DIST 1 (NORTH NAPLES)15,183,600$
3091 ROAD IMPACT - DIST 2 (E NAPLES, GG CITY)20,005,200$
3092 ROAD IMPACT - DIST 3 (CITY OF NAPLES)1,742,100$
3093 ROAD IMPACT - DIST 4 (SOUTH CTY, MARCO)19,071,500$
3094 ROAD IMPACT - DIST 6 (GOLDEN GATE EST)43,336,500$
3095 ROAD IMPACT - DIST 5 (IMMOKALEE AREA)26,706,600$
4011 WATER IMPACT FEE 14,420,300$
4013 SEWER IMPACT FEE 23,544,300$
237,577,200$
User Fee & Bond Proceeds Capital Projects
1021 BAYSHORE CRA PROJECT FUND 15,177,300$
1026 IMMOKALEE CRA PROJECT FUND 4,603,100$
1056 COURT FACILITIES FEE 10,027,600$
1063 CONSERVATION COLLIER PROJECTS 1,934,100$
1100 TDC BEACH PARK FACILITIES FUND 9,616,200$
1105 TDC - BEACH RENOURISHMENT 90,298,600$
1108 TDC CAPITAL PROJECTS 766,300$
1612 NAPLES PRODUCTION PARK CAPITAL MSTBU 164,500$
1627 BAYSHORE/AVALON BEAUTIFICATION MSTU 4,984,600$
3007 SPORTS COMPLEX CAPITAL 14,820,500$
3025 GROWTH MANAGEMENT CAPITAL PROJECTS 11,346,700$
3026 MUSEUM CAPITAL 830,200$
3040 CLAM BAY RESTORATION 202,500$
3041 PELICAN BAY IRRIGATION & LANDSCAPING 4,280,100$
3042 PEL BAY COMMERCIAL PAPER 2022 CAPITAL -$
3052 STORMWATER BOND FUND 9,594,300$
Page 2070 of 2661
Estimate of the unspent FY 2025 Project Budgets to be added to FY 2026 Budget
3060 ATV SETTLEMENT 3,345,400$
3061 FLORIDA BOATING IMPROVMENT PROG 938,300$
3063 PARK BOND FUND 9,774,200$
3080 ROAD ASSESSMENTS - RECEIVABLE 437,600$
3084 TRANSPORTATION DEBT FINANCED CAPITAL 27,195,900$
4009 CWS MOTOR POOL CAP (PRIOR SPEC ASSESS)10,393,100$
4012 COUNTY WATER CAPITAL PROJECTS 82,428,000$
4014 COUNTY SEWER CAPITAL PROJECTS 124,519,800$
4015 CWS BOND PROCEEDS FUND 1,623,100$
4018 PUBLIC UTILITIES SPECIAL ASSESSMENT 76,600$
4019 CWS BOND #2 PROCEEDS 77,438,000$
4020 WATER/WW BOND/LOAN 50,000,000$
4051 EMS PROJECTS AND MOTOR POOL 6,405,000$
4055 EMS CAPITAL 4,713,400$
4074 SOLID WASTE CAPITAL 35,463,800$
4091 AIRPORT AUTHORITY CAPITAL 3,560,800$
5006 IT CAPITAL REPLACEMENT 14,640,600$
5023 MOTOR POOL CAPITAL FUND 25,479,900$
657,080,100$
Ad Valorem Capital Projects
1012 LANDSCAPING PROJECTS 1,526,200$
3001 COUNTY -WIDE CAPITAL PROJECTS FUND 121,959,800$
3050 STORMWATER CAPITAL PROJECTS 31,675,800$
3062 PARKS AD VALOREM CAPITAL PROJECTS 18,095,300$
3081 TRANSPORTATION CAPITAL PROJECTS 53,387,400$
226,644,500$
1,687,889,400$
Page 2071 of 2661