Agenda 10/14/2025 Item #16F 7 (Resolution - Amendments to the FY 2025-26 Adopted Budget)10/14/2025
Item # 16.F.7
ID# 2025-4307
Executive Summary
Recommendation to adopt a resolution approving amendments (appropriating reserves) to the Fiscal Year 2025-26
Adopted Budget.
OBJECTIVE: That the Board of County Commissioners adopts the attached resolution and the related amendments
that amend the Fiscal Year 2025-26 adopted budget in accordance with Section 129.06, Florida Statutes.
CONSIDERATIONS: Section 129.06, Florida Statutes, defines how an annual budget, as adopted by the Board, can be
amended. Section 129.06(2)(b) allows for appropriations from the reserve for contingencies to increase the appropriation
for any particular expense in the same fund, or to create an appropriation in the fund for any lawful purpose, but
expenditures may not be charged directly to the reserve for contingencies. Additionally, Section 129.06(2)(c) allows for
appropriations from the reserve for future construction and improvements to be approved by resolution of the Board of
County Commissioners.
On September 23rd, 2025, the Board of County Commissioners adopted Resolution No. 2025-188 adopting the Budget
Amendment Policy and Procedures, outlined in “Exhibit A” of the Resolution, pursuant to Section 129.06, Florida
Statutes. The procedure outlined in “Exhibit A” for the appropriations from reserves is Board approval via resolution.
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: The attached Resolution provides an itemized list of each budget amendment, including the fund,
budget amendment number, date of the previous BCC action (if applicable), categorized fiscal impact, and an
explanation of the amendment.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive
Summary.
LEGAL CONSIDERATIONS: This item was reviewed by the County Attorney, is approved as to form and legality,
and requires majority support for approval. – - JAK
RECOMMENDATIONS: That the Board adopts the attached resolution amending the Fiscal Year 2025-26 adopted
budget.
PREPARED BY: Christopher Johnson, Director of Corporate Financial Management Services
ATTACHMENTS:
1. Reserve FY 26 through 10.14.25
2. 26-006
3. 26-007
4. 26-008
5. 26-009
6. 26-023
7. 26-012
8. 26-013
Page 5175 of 6526
RESOLUTION NO. 25-
A RESOLUTION PURSUANT TO SECTION 129.06(2), FLORIDA STATUTES,
TO AMEND THE BUDGET FOR THE 2025-26 FISCAL YEAR.
WHEREAS, Section 129.06(2), Florida Statutes, provides that the Board of County Commissioners (hereinafter also referred to as "Board") at
any time within a fiscal year may amend a budget for that year, and provides the procedures therefore; and
WHEREAS, Section 129.06(2)(b) appropriations from the reserve for contingencies may be made to increase the appropriation for any
particular expense in the same fund, or to create an appropriation in the fund for any lawful purpose, but expenditures may not be charged directly to the
reserve for contingencies, and
WHEREAS, Section 129.06(2)(c) permits appropriation from the reserve for future construction and improvements by resolution of the Board,
and
WHEREAS, the Board has determined that it is appropriate to amend the Budget for Fiscal Year 2025-26 by resolution pursuant to Section
129.06, Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that
the budget amendments to the FY 2025-26 Budget described below are approved and hereby adopted and the FY 2025-26 Budget is so amended.
BUDGET INCREASE INCREASE INCREASE INCREASE
AMENDMENT (DECREASE) (DECREASE) (DECREASE) (DECREASE)
NUMBER TRANSFER RECEIPT EXPENDITURE RESERVES EXPLANATION FOR APPROPRIATION
1836 26-006 & 26-0007 $0.00 $!07,183.00 ($!07,183.00) To appropriate reserves to support match required by
Housing Grant Match (7/8/2025-16D2) ESG entitlement program.
4035 26-008 & 26-009 $0.00 $8%,271.00 ($8%,271.00) To appropriate reserves for required match to 5307
Trans it Disadvantage Match (8/12/2025-16B7) grant for operating costs for CAT Para transit Services.
4035 26-023 (8/l2/2025-l6B7) $117,000.00 ($117,000.00) To reaDocate reserves between transit funds.
Transit Disadvantage Match
1105 26-012 (9/23/2025-1 IC) $10,000,000.00 ($!0,000,000.00) To appropriate reserves for the City of Naples
TDC -Beach Renourishment stormwater outfall project reimbursement grant.
1101 26-013 (9/23/2025-1 ID)$5,000,000.00 ($5,000,000.00) To appropriate reserves to increase funding for
TDC Promotion IDC Marketing and Promotions.
BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this Resolution in full among the minutes of this meeting for
permanent record in his office.
This Resolution adopted this 14th day of October 2025, after motion, second and majority vote.
ATTEST:
CRYSTAL K. KINZEL, CLERK
Appro
Jeffrey A.
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By: ___________ _ Burt Saunders, Chairman
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