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Resolution 2025-177 RESOLUTION NO. 2025- 1 77 A RESOLUTION AMENDING THE TENTATIVE BUDGETS FOR FY 2025-26 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 8, 2025, the Board of County Commissioners adopted Resolution 2025-141 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 4, 2025, at 5:05 p.m. and Resolution No. 2025-168 was adopted by the Board of County Commissioners adopting the tentative millage rates and Resolution 2025-169 was adopted by the Board of County Commissioners adopting the tentative budgets for FY 2025- 26; and WHEREAS, a second advertised public hearing was held on September 18, 2025, at 5:05 p.m. to finalize the FY 2025-26 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 25-26 pursuant to Sections 129.03 and 200.065, Florida Statutes. This resolution adopted this 18th day of September, 2025, after motion, second and majority votes. 0; ATTEST: • . ;',4 '., BOARD OF COUNTY COMMISSIONERS CRYSTAL K. I L,:Gerk"` COLLIER OUNTY, FLORIDA By: By: �6Y: ' Dep ty 'r*.;is ti tastoChairman's B aun ers,"t " C Chairman signature only Approve i.i .1(m and legality: -41111 I� ,r Jeffrey A. at•!. County Attorney 1 Exhibit A SUMMARY OF CHANGES TO THE FY 2026 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION General Fund(0001) $ 0 On the expense side,transfer to Transit CAT Grant Match Fund(4032)decreased by Major funding sources are Ad Valorem, $816,700,and transfer to Transportation Disadvantage Grant Match Fund(4035) Half Cent Sales Tax,and State Revenue increased by a like amount.In addition,capital outlay in the Road and Bridge Fund Sharing (1001)and Stormwater Operations Fund(1005)decreased by$155,000 and 105,0000,respectively,for vehicles approved by the BCC on 1/23/24,with the planned FY 2026 purchases transferred to the Motor Pool Capital Fund(5023). Road and Bridge Fund(1001) $ (155,000)On the expense side,the Capital Outlay decreased by$155,000,as expenditures for Major funding source is Transfer from CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add- General Fund(0001). on item l OB,and planned for FY 2026 were transferred to the Motor Pool Capital Fund(5023).On the revenue side,the Transfer from General Fund(0001)also decreased by a like amount. Stormwater Operations Fund(1005) $ (105,000)On the expense side,the Capital Outlay decreased by$105,000,as expenditures for Major funding source is Transfer from CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add- General Funds(0001)&Unincorporated on item l OB,and planned for FY 2026 were transferred to the Motor Pool Capital Area General Fund (1011). Fund(5023).On the revenue side,the Transfer from General Fund(0001)also decreased by a like amount. Unincorporated Area General Fund $ 0 On the expense side,Code Enforcement decreased by$226,200,as expenditures for MSTU(1011) expanded(new)vehicles planned for FY 2026 were transferred to the Motor Pool Major funding sources are Ad Valorem Capital Fund(5023). and Communication Services Tax Grant Program Support Fund(1806) $ 390,400 On the revenue side,Carryforward increased by$390,400 due to an increase in Major funding source is a transfer from forecasted revenue from interest recognition.On the expense side,Reserve for the General Fund(0001) Capital increased by a like amount. Water/Sewer Operations Fund(4008) $ 0 On the expense side,Capital Outlay decreased by$190,000 as expenditures for Major funding source is User fees expanded(new)vehicle planned for FY 2026 were transferred to the Water/Sewer Motor Pool Capital&Special Assessment Fund(4009). Water/Sewer Motor Pool Fund(4009) $ 190,000 On the revenue side,Transfer in from the Water/Sewer Operations Fund(4008) Major funding source is User fees increased by$190,000 for an expanded vehicle request for Wastewater Field Operations.On the expense side,Capital Outlay increased by$190,000 to purchase one(1)new Wastewater Field Operations vehicle. Collier Area Transit(CAT)Grant $ (816,700)On the expense side,the Reserve for Future Grant Match decreased by$816,700,and Match(4032) on the revenue side,the Transfer from the General Fund(0001)decreased by a like Major funding sources are transfers from amount. This adjustment is related to the MV Transportation Amendment approved the General Fund (0001)and from the by the Board on 8/26/25,Agenda Item 16.B.6,ID#2025-2535,which shifted funding CATT Transit Enhancement Fund(4030) from CAT Grant Reserves(4032)to TD Grant Reserves(4035)to cover the FY 2026 Proposed Budget increase to paratransit. Transportation Disadvantaged Grant $ 816,700 On the expense side,the Reserve for Future Grant Match increased by$816,700,and Match(4035) on the revenue side,the Transfer from the General Fund(0001)increased by a like Major funding sources are transfers from amount. This adjustment is related to the MV Transportation Amendment approved the General Fund (0001),from CATT by the Board on 8/26/25,Agenda Item 16.B.6,ID#2025-2535,which shifted funding Transit Enhancement(4030),and from the from CAT Grant Reserves(4032)to TD Grant Reserves(4035)to cover the FY 2026 Transportation Disadvantaged Fund Proposed Budget increase to paratransit. (4033) Emergency Medical Services Fund $ 0 On the expense side,Capital Outlay decreased by$258,000 as expenditures for (4050) expanded(new)vehicles planned for FY 2026 were transferred to the EMS Motor Major funding is User fees and transfer Pool Capital Fund(4051). from General Fund(0001) Exhibit A SUMMARY OF CHANGES TO THE FY 2026 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION Emergency Medical Services Motor $ 258,000 On the revenue side,Transfer in from the EMS Motor Pool Fund(4050)increased by Pool Fund(4051) $258,000 for expanded(new)vehicle request for EMS field officers.On the expense Major funding is User fees and a transfer side,Capital Outlay increased by$258,000 to purchase three(3)new emergency from EMS Fund(4050) vehicles. Motor Pool Capital Recovery Fund $ 486,200 On the revenue side,Transfers from the General Fund(0001)increased by$260,000 (5023) to move funding for CEI vehicles related to new positions approved by the BCC on Major funding source is User fees 1/23/2024,as an add-on item l0B to the Motor Pool Fund.Transfer from the Unincorporated Gen Fund(1011)increased by$226,200 for expanded(new)vehicle request for Code Enforcement. On the expense side,Capital Outlay increased by $486,200 to purchase five(5)new CEI Team vehicles and five(5)new code Total $ 1,064,600 Gross Tentative Budget $ 3,121,477,200 Gross Amended Tentative Budget $ 3,122,541,800 Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET GENERAL FUND(0001) Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change County Commissioners 1,690,800 - 1,690,800 0.0% Other General Administrative 17,190,300 - 17,190,300 0.0% County Attorney 3,632,200 - 3,632,200 0.0% Sub-Total 22,513,300 - 22,513,300 0.0% Corporate Business Operations 9,668,600 - 9,668,600 0.0% Public Safety 15,586,700 - 15,586,700 0.0% Growth Management 32,149,000 - 32,149,000 0.0% Management Offices 6,294,800 - 6,294,800 0.0% Strategic Initiatives 10,084,200 - 10,084,200 0.0% Public Utilities 2,416,200 - 2,416,200 0.0% Transportation Mgt Services 1,867,200 - 1,867,200 0.0% Facilities&Redevelopment 23,254,800 - 23,254,800 0.0% Sub-Total County Manager 101,321,500 - 101,321,500 0.0% Courts&Rel Agencies 1,313,300 - 1,313,300 0.0% Trans to(1051) 3,263,900 - 3,263,900 0.0% Sub-Total Courts 4,577,200 - 4,577,200 0.0% Transfers: Emergency FEMA(1813) 2,000,000 - 2,000,000 0.0% Road&Bridge(1001) 28,975,700 (155,000) 28,820,700 -0.5% Stormwater Operations(1005) 4,089,400 (105,000) 3,984,400 -2.6% Affordable Housing(1075) 500,000 - 500,000 0.0% Housing Grant Match(1836) 142,700 - 142,700 0.0% Misc Grants(1077) 403,400 - 403,400 0.0% Sea Turtle(1804) 147,800 - 147,800 0.0% Grant Program Support(1806) 963,300 - 963,300 0.0% Ochopee Fire District(1040) 1,047,800 - 1,047,800 0.0% Ave Maria Innovation Zone(1030) 144,100 - 144,100 0.0% Immokalee Redevelopment CRA(1025) 1,328,100 - 1,328,100 0.0% Bayshore Redevelopment CRA(1020) 4,389,900 - 4,389,900 0.0% • Golden Gate City Eco Dev Zone(1032) 2,479,300 - 2,479,300 0.0% I-75/Collier Blvd Innovation Zone(1031) 820,700 - 820,700 0.0% Adv/Repay to I-75/Collier Blvd Innovation Zone(1031) 1,561,200 - 1,561,200 0.0% 800 MHz(1060) 1,784,000 - 1,784,000 0.0% Museum(1107) 686,900 - 686,900 0.0% Collier Area Transit(4030) 3,025,400 - 3,025,400 0.0% Collier Area Transit Grant Match(4032) 917,100 (816,700) 100,400 -89.1% Transportation Disadvantage(4033) 2,346,300 - 2,346,300 0.0% Transportation Disadvantage Grant Match (4035) 247,000 816,700 1,063,700 330.6% Emergency Medical Services(4050) 31,154,200 - 31,154,200 0.0% IT Capital(5006) 4,093,300 - 4,093,300 0.0% General Gov'tal Motor Pool(5023) - 260,000 260,000 N/A Legal Aid Society(1146) 138,900 - 138,900 0.0% Contribution for C-ARP Grants 8,658,900 - 8,658,900 0.0% Amateur Sports Complex Ops(1109) 2,890,100 - 2,890,100 0.0% Sub-Total Transfers 104,935,500 - 104,935,500 0.0% Reserves: Reserve for Contingencies 17,212,100 - 17,212,100 0.0% Reserve for Cash Flow 59,643,300 - 59,643,300 0.0% Reserve for Unfunded Requests 3,750,000 - 3,750,000 0.0% Reserve for Attrition (983,200) - (983,200) 0.0% Sub-Total Reserves 79,622,200 - 79,622,200 0.0% Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET GENERAL FUND(0001) Transfers Debt/Capital: Golden Gate Golf Course Bond(2013) 401,900 - 401,900 0.0% Special Obligation Bond(2022) 9,622,900 - 9,622,900 0.0% Co Wide Capital(3001) 51,734,700 - 51,734,700 0.0% Parks Capital(3062) 3,307,500 - 3,307,500 0.0% Transp CIP(3081) 9,357,000 - 9,357,000 0.0% Museum Capital(3026) 295,800 - 295,800 0.0% Stormwater Mgmt.(3050) 3,133,400 - 3,133,400 0.0% Sub-Total Debt/Capital 77,853,200 - 77,853,200 0.0% Transfers/Constitutional Officers: Clerk of Courts 15,650,600 - 15,650,600 0.0% Clerk of Courts-BCC Paid 898,900 - 898,900 0.0% Property Appraiser 9,937,600 - 9,937,600 0.0% Property Appraiser-BCC Paid 293,500 - 293,500 0.0% Sheriff 277,361,900 - 277,361,900 0.0% Sheriff-BCC Paid 5,192,000 - 5,192,000 0.0% Supervisor of Elections 5,030,900 - 5,030,900 0.0% Supervisor of Elections-BCC Paid 162,900 - 162,900 0.0% Tax Collector 26,671,000 - 26,671,000 0.0% Tax Collector-BCC Paid 365,800 - 365,800 0.0% Sub-Total/Trans Const. 341,565,100 - 341,565,100 0.0% Total Fund Appropriations 732,388,000 - 732,388,000 0.0% Recommended Changes Tentative Increase Tentative Budget Revenues: Budget (Decrease) Budget Change Current Ad Valorem Taxes 496,602,600 - 496,602,600 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 1,700,000 - 1,700,000 0.0% Florida Public Safety 1,800,000 - 1,800,000 0.0% State Revenue Sharing 16,811,400 - 16,811,400 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 64,936,400 - 64,936,400 0.0% Oil/Gas Severance Tax 70,000 - 70,000 0.0% Enterprise Fund PILT 13,601,900 - 13,601,900 0.0% Interest Tax Collector 60,000 - 60,000 0.0% Indirect Cost Reimbursement 9,369,600 - 9,369,600 0.0% Sub-Total 605,416,900 - 605,416,900 0.0% Department Revenues 10,012,800 - 10,012,800 0.0% Sub-Total General Revenues 615,429,700 - 615,429,700 0.0% Impact Fee Deferral Program(0002) 9,500 - 9,500 0.0% Airport Loan Repayment(4090) 250,000 - 250,000 0.0% Board Interest 1,200,000 - 1,200,000 0.0% Clerk of Circuit Court 100,000 - 100,000 0.0% Tax Collector 8,000,000 - 8,000,000 0.0% Property Appraiser 500,000 - 500,000 0.0% Carryforward 137,183,200 - 137,183,200 0.0% Less 5%Required by Law -30,284,400 - (30,284,400) 0.0% Total Other Sources 116,958,300 - 116,958,300 0.0% Total Fund Revenues 732,388,000 - 732,388,000 0.0% On the expense side,transfer to Transit CAT Grant Match Fund(4032)decreased by$816,700,and transfer to Transportation Disadvantage Grant Match Fund(4035)increased by a like amount.In addition,capital outlay in the Road and Bridge Fund(1001)and Stormwater Operations Fund(1005)decreased by$155,000 and 105,0000, respectively,for vehicles approved by the BCC on 1/23/24,with the planned FY 2026 purchases transferred to the Motor Pool Capital Fund(5023). Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET ROAD AND BRIDGE FUND(1001) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Personal Services 21,303,600 - 21,303,600 0.0% Operating Expenses 10,400,300 - 10,400,300 0.0% Indirect Cost Reimbursement 69,300 - 69,300 0.0% Capital Outlay 405,000 (155,000) 250,000 -38.3% Trans to 2022 SpOb Bonds 1,079,000 - 1,079,000 0.0% Reserve for Contingencies 525,000 - 525,000 0.0% Reserve for Attrition (426,100) - (426,100) 0.0% Total Appropriation 33,356,100 (155,000) 33,201,100 -0.5% Revenues Intergovernmental Revenues 1,277,200 - 1,277,200 0.0% Misc Revenues 193,600 - 193,600 0.0% Interest/Misc 25,000 - 25,000 0.0% Reimb from Other Depts 547,600 - 547,600 0.0% Trans from 0001 General Fund 28,975,700 (155,000) 28,820,700 -0.5% Carry Forward 2,411,800 - 2,411,800 0.0% Less 5%Required by Law (74,800) - (74,800) 0.0% Total Revenues 33,356,100 (155,000) 33,201,100 -0.5% On the expense side,the Capital Outlay decreased by$155,000, as expenditures for CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add-on item 10B, and planned for FY 2026 were transferred to the Motor Pool Capital Fund(5023). On the revenue side,the Transfer from General Fund(0001)also decreased by a like amount. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET STORMWATER OPERATIONS FUND(1005) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Personal Services 4,786,100 - 4,786,100 0.0% Operating Expenses 5,861,800 - 5,861,800 0.0% Indirect Cost Reimbursement 126,400 - 126,400 0.0% Capital Outlay 105,000 (105,000) - -100.0% Reserve for Contingencies 247,400 - 247,400 0.0% Reserve for Attrition (95,700) - (95,700) 0.0% Total Appropriation 11,031,000 (105,000) 10,926,000 -1.0% Revenues Interest/Misc 10,500 - 10,500 0.0% Trans from 0001 General Fund 4,089,400 (105,000) 3,984,400 -2.6% Trans from 1011 Unincorp Gen Fund 5,181,500 - 5,181,500 0.0% Trans from 1102 TDC Beach& Inlet Adm 45,000 - 45,000 0.0% Carry Forward 1,705,100 - 1,705,100 0.0% Less 5%Required by Law (500) - (500) 0.0% Total Revenues 11,031,000 (105,000) 10,926,000 -1.0% On the expense side,the Capital Outlay decreased by$105,000,as expenditures for CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add-on item 10B, and planned for FY 2026 were transferred to the Motor Pool Capital Fund(5023). On the revenue side,the Transfer from General Fund(0001)also decreased by a like amount. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET UNINCORPORATED GENERAL FUND(1011) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Other General Administration 3,700,700 - 3,700,700 0.0% Workforce Prioritization Pool 325,300 - 325,300 0.0% Division of Forestry Services 21,000 - 21,000 0.0% General Planning Services 1,846,600 - 1,846,600 0.0% Zoning&Land Development Review 166,400 - 166,400 0.0% Business Franchise Administration Element 1,032,500 - 1,032,500 0.0% Environmental Services 296,700 - 296,700 0.0% Planning&Regulatory Admin/FEMA Expenses 329,100 - 329,100 0.0% Code Enforcement 6,455,800 (226,200) 6,229,600 -3.5% Parks&Recreation 18,506,100 - 18,506,100 0.0% Communications,Government&Public Affairs 3,044,900 - 3,044,900 0.0% Pelican Bay-Clam Pass Ecosystem Enhancement 206,400 - 206,400 0.0% Transportation Road Maintenance 6,171,100 - 6,171,100 0.0% Coastal Zone Management 250,600 - 250,600 0.0% Improvement Districts Operation&Oversight 562,400 - 562,400 0.0% Sub-Total Operating Divisions 42,915,600 (226,200) 42,689,400 -0.5% Trans to 1005 Stormwater Ops 5,181,500 - 5,181,500 0.0% Trans to 1020 Bayshore CRA 998,000 - 998,000 0.0% Trans to 1025 Immok CRA 301,900 - 301,900 0.0% Trans to 1030 Ave Maria Zone 32,800 - 32,800 0.0% Trans to 1031 175&951 Innv Zone 186,600 - 186,600 0.0% Trans to 1032 GG Econ Dev Zone 563,600 - 563,600 0.0% Trans to 1040 Ochopee Fire 2,832,800 - 2,832,800 0.0% Trans to 1605 GG Comm Cntr 653,000 - 653,000 0.0% Trans to 1809 MPO Grants 5,000 - 5,000 0.0% Trans to 3041 PB Irr&Lndscp 520,000 - 520,000 0.0% Trans to 3050 Stormwtr Cap 7,891,500 - 7,891,500 0.0% Trans to 3062 Pk Ad Val Cap 4,299,800 - 4,299,800 0.0% Trans to 3081 GM Transp Cap 14,994,000 - 14,994,000 0.0% Trans to 5006 Info Tech Cap 720,000 - 720,000 0.0% Trans to 5023 Motor Pool - 226,200 226,200 N/A Trans to Property Appraiser 614,500 - 614,500 0.0% Trans to Tax Collector 1,744,800 - 1,744,800 0.0% Sub-Total Transfers 41,539,800 226,200 41,766,000 0.5% Reserve for Contingencies 1,400,800 - 1,400,800 0.0% Reserve for Capital 1,400,000 - 1,400,000 0.0% Reserve for Cash Flow 4,669,200 - 4,669,200 0.0% Reserve for Attrition (380,000) - (380,000) 0.0% Sub-Total Transfers 7,090,000 - 7,090,000 0.0% Total Fund Appropriations 91,545,400 - 91,545,400 0.0% Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET UNINCORPORATED GENERAL FUND(1011) Revenues Ad Valorem Taxes 71,780,500 - 71,780,500 0.0% Communications Services Tax 3,800,000 - 3,800,000 0.0% Licenses&Permits 407,300 - 407,300 0.0% Special Assessments 50,000 - 50,000 0.0% Charges For Services 3,224,800 - 3,224,800 0.0% Fines&Forfeitures 246,000 - 246,000 0.0% Miscellaneous Revenues 281,900 - 281,900 0.0% Interest/Misc 415,300 - 415,300 0.0% Reimb From Other Depts 965,300 - 965,300 0.0% Sub-Total 81,171,100 - 81,171,100 0.0% Trans fm Property Appraiser 100,000 - 100,000 0.0% Trans fm Tax Collector 100,000 - 100,000 0.0% Trans fm 1617 Vandblt Bch MSTU 106,400 - 106,400 0.0% Trans fm 1619 Sabal Palm Rd Ext 3,500 - 3,500 0.0% Trans fm 1620 Lely GolfEst Beau 68,100 - 68,100 0.0% Trans fm 1621 GG Beaut MSTU 69,000 - 69,000 0.0% Trans fm 1625 Radio Rd Beaut 46,400 - 46,400 0.0% Trans fm 1626 Forest Lakes 72,700 - 72,700 0.0% Trans fm 1632 Rock Rd MSTU 7,400 - 7,400 0.0% Trans fm 1635 Vandrblt Wtrways 22,900 - 22,900 0.0% Trans fm 1637 42nd Ave SE MSTU 700 - 700 0.0% Trans fm 1640 Blue Sage MSTU 2,200 - 2,200 0.0% Sub-Total 599,300 - 599,300 0.0% Carry Forward 13,843,600 - 13,843,600 0.0% Less 5%Required By Law (4,068,600) - (4,068,600) 0.0% Sub-Total 9,775,000 - 9,775,000 0.0% Total Revenues 91,545,400 - 91,545,400 0.0% On the expense side,Code Enforcement decreased by$226,200,as expenditures for expanded(new)vehicles planned for FY 2026 were transferred to the Motor Pool Capital Fund(5023). Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET GRANT PROGRAM SUPPORT FUND(1806) Changes Amended Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Personal Services 1,412,200 - 1,412,200 0.0% Operating Expenses 700 - 700 0.0% Reserve for Capital 1,348,400 390,400 1,738,800 29.0% Total Appropriation 2,761,300 390,400 3,151,700 14.1% Revenues Trans fm 0001 General Fund 963,300 - 963,300 0.0% Trans fm 1837 Human Sery Grant 100,000 - 100,000 0.0% Carry Forward 1,698,000 390,400 2,088,400 23.0% Total Revenues 2,761,300 390,400 3,151,700 14.1% On the revenue side, Carryforward increased by$390,400 due to an increase in forecasted revenue from interest recognition. On the expense side, Reserve for Capital increased by like a amount. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET CO WATER/SEWER OPERATIONS(4008) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Personal Services 58,968,700 - 58,968,700 0.0% Operating Expenses 96,981,800 - 96,981,800 0.0% Indirect Cost Reimbursement 4,187,200 - 4,187,200 0.0% Payment In Lieu of Taxes 13,024,800 - 13,024,800 0.0% Capital Outlay 2,170,300 (190,000) 1,980,300 -8.8% Trans to 4009 W/S MP 1,242,600 190,000 1,432,600 15.3% Trans to 4010 W/S Debt 7,627,400 - 7,627,400 0.0% Trans to 4012 W User Fees Cap 45,628,900 - 45,628,900 0.0% Trans to 4014 s User Fee Cap 48,516,400 - 48,516,400 0.0% Trans to 5006 Info Tech Cap 1,998,000 - 1,998,000 0.0% Reserve for Contingencies 17,533,200 - 17,533,200 0.0% Reserve for Cash Flow 22,254,700 - 22,254,700 0.0% Reserve for Attrition (946,500) - (946,500) 0.0% Total Appropriation 319,187,500 - 319,187,500 0.0% Revenues Charges for Services 1,998,300 - 1,998,300 0.0% Water Revenue 109,400,000 - 109,400,000 0.0% Sewer Revenue 130,500,000 - 130,500,000 0.0% Effluent Revenue 7,700,000 - 7,700,000 0.0% Miscellaneous Revenues 257,600 - 257,600 0.0% Interest/Misc 1,000,000 - 1,000,000 0.0% Reimb From Other Depts 2,297,400 - 2,297,400 0.0% Carry Forward 78,577,000 - 78,577,000 0.0% Less 5%Required by Law (12,542,800) - (12,542,800) 0.0% Total Revenues 319,187,500 - 319,187,500 0.0% On the expense side,Capital Outlay decreased by$190,000 as expenditures for expanded(new) vehicle planned for FY 2026 were transferred to the Water/Sewer Motor Pool Capital&Special Assessment Fund(4009). Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET WATER/SEWER MOTOR POOL FUND(4009) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Capital Outlay 1,745,400 190,000 1,935,400 10.9% Trans to 5023 Motor Pool 36,300 - 36,300 0.0% Reserve for Motor Pool Cap 5,844,500 - 5,844,500 0.0% Total Appropriation 7,626,200 190,000 7,816,200 2.5% Revenues Interest/Misc 75,000 - 75,000 0.0% Motor Pool Cap Recovery Billing 2,315,100 - 2,315,100 0.0% Trans fm 4008 W/S Ops 1,242,600 190,000 1,432,600 15.3% Carry Forward 3,997,300 - 3,997,300 0.0% Less 5%Required By Law (3,800) - (3,800) 0.0% Total Revenues 7,626,200 190,000 7,816,200 2.5% On the revenue side, Transfer in from the Water/Sewer Operations Fund(4008)increased by $190,000 for an expanded vehicle request for Wastewater Field Operations. On the expense side, Capital Outlay increased by$190,000 to purchase one(1)new Wastewater Field Operations vehicle. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET COLLIER AREA TRANSIT(CAT) GRANT MATCH FUND(4032) Changes Amended Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Reserve for Future Grant Match 917,100 (816,700) 100,400 -89.1% Total Appropriation 917,100 (816,700) 100,400 -89.1% Revenues Trans from 0001 General Fund 917,100 (816,700) 100,400 -89.1% Total Revenues 917,100 (816,700) 100,400 -89.1% On the expense side,the Reserve for Future Grant Match decreased by$816,700, and on the revenue side,the Transfer from the General Fund(0001)decreased by a like amount. This adjustment is related to the MV Transportation Amendment approved by the Board on 8/26/25, Agenda Item 16.B.6,ID#2025-2535,which shifted funding from CAT Grant Reserves(4032) to TD Grant Reserves(4035)to cover the FY 2026 Proposed Budget increase to paratransit. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET TRANSPORTATION DISADVANTAGED GRANT MATCH FUND(4035) Changes Amended Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Reserve for Future Grant Match 247,000 816,700 1,063,700 330.6% Total Appropriation 247,000 816,700 1,063,700 330.6% Revenues Transfer from 0001 General Fund 247,000 816,700 1,063,700 330.6% Total Revenues 247,000 816,700 1,063,700 330.6% On the expense side,the Reserve for Future Grant Match increased by$816,700,and on the revenue side,the Transfer from the General Fund(0001)increased by a like amount. This adjustment is related to the MV Transportation Amendment approved by the Board on 8/26/25, Agenda Item 16.B.6,ID#2025-2535,which shifted funding from CAT Grant Reserves(4032) to TD Grant Reserves(4035)to cover the FY 2026 Proposed Budget increase to paratransit. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES FUND(4050) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Personal Services 41,756,800 - 41,756,800 0.0% Operating Expenses 12,747,000 - 12,747,000 0.0% Capital Outlay 456,000 (258,000) 198,000 -56.6% Trans to 4051 EMS MP 7,909,500 258,000 8,167,500 3.3% Trans to 4054 EMS Grant Match 335,900 - 335,900 0.0% Trans to 4055 EMS Capital Fund 10,275,800 - 10,275,800 0.0% Reserve for Contingencies 1,569,800 - 1,569,800 0.0% Reserve for Cash Flow 1,870,600 - 1,870,600 0.0% Reserve for Attrition (635,900) - (635,900) 0.0% Total Appropriation 76,285,500 - 76,285,500 0.0% Revenues Ambulance Fees 13,300,000 - 13,300,000 0.0% Interest/Misc 271,000 - 271,000 0.0% Trans fm 0001 General Fund 31,154,200 - 31,154,200 0.0% Carry Forward 32,238,900 - 32,238,900 0.0% Less 5%Required by Law (678,600) - (678,600) 0.0% Total Revenues 76,285,500 - 76,285,500 0.0% On the expense side,Capital Outlay decreased by$258,000 as expenditures for expanded(new) vehicles planned for FY 2026 were transferred to the EMS Motor Pool Capital Fund(4051). Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES(EMS)MOTOR POOL FUND(4051) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Capital Outlay 1,179,400 258,000 1,437,400 21.9% Trans to 5023 Motor Pool 8,800 - 8,800 0.0% Reserve for Future Capital Replacements 7,909,500 - 7,909,500 0.0% Reserve for Motor Pool Cap 2,873,400 - 2,873,400 0.0% Total Appropriation 11,971,100 258,000 12,229,100 2.2% Revenues Interest/Misc 8,100 - 8,100 0.0% Motor Pool Cap Recovery Billing 1,436,700 - 1,436,700 0.0% Trans fm 4050 EMS 7,909,500 258,000 8,167,500 3.3% Carry Forward 2,617,200 - 2,617,200 0.0% Less 5%Required By Law (400) - (400) 0.0% Total Revenues 11,971,100 258,000 12,229,100 2.2% On the revenue side,Transfer in from the EMS Motor Pool Fund(4050)increased by$258,000 for expanded(new)vehicle request for EMS field officers. On the expense side,Capital Outlay increased by$258,000 to purchase three(3)new emergency vehicles. Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET MOTOR POOL CAPITAL FUND(5023) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease) Budget Change Personal Services 96,200 - 96,200 0.0% Operating Expenses 35,400 - 35,400 0.0% Capital Outlay 4,227,200 486,200 4,713,400 11.5% Reserve for Motor Pool Cap 186,300 - 186,300 0.0% Reserve for Gen Fd Motor Pool Cap 2,288,600 - 2,288,600 0.0% Reserve for Transp Motor Pool Cap 2,927,400 - 2,927,400 0.0% Reserve for Stormwater MP Cap 268,000 - 268,000 0.0% Reserve for MSTU Gen Fd MP Cap 480,700 - 480,700 0.0% Reserve for Corn Dev/Planning MP Cap 1,104,000 - 1,104,000 0.0% Reserve for Pollut Ctr Motor Pool Cap 72,200 - 72,200 0.0% Reserve for Int Sery Fd Motor Pool Cap 121,600 - 121,600 0.0% Total Appropriation 11,807,600 486,200 12,293,800 4.1% Revenues Interest/Misc 40,000 - 40,000 0.0% Motor Pool Cap Recovery Billing 4,061,700 - 4,061,700 0.0% Trans fm 0001 General Fund - 260,000 260,000 N/A Trans fm 1011 Unincorp GenFd - 226,200 226,200 N/A Trans fm 4009 W/S MP 36,300 - 36,300 0.0% Trans fm 4051 EMS MP 8,800 - 8,800 0.0% Trans fin 4072 SWaste MP 6,100 - 6,100 0.0% Carry Forward 7,656,700 - 7,656,700 0.0% Less 5%Required By Law (2,000) - (2,000) 0.0% Total Revenues 11,807,600 486,200 12,293,800 4.1% On the revenue side,Transfers from the General Fund(0001)increased by$260,000 to move funding for CEI vehicles related to new positions approved by the BCC on 1/23/2024,as an add-on item 10B to the Motor Pool Fund.Transfer from the Unincorporated Gen Fund(1011)increased by $226,200 for expanded(new)vehicle request for Code Enforcement. On the expense side,Capital Outlay increased by$486,200 to purchase five(5)new CEI Team vehicles and five(5)new code enforcement vehicles.