Agenda 10/28/2025 Item #16F 5 (Resolution approving amendments to the FY25-26 Adopted Budget)10/28/2025
Item # 16.F.5
ID# 2025-4483
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 adopt the attached resolution and the related amendments that
amend the Fiscal Year 2025-26 adopted budget in accordance with Budget Policy and Procedure Resolution No. 2025-
188 and 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 and Management Services
ATTACHMENTS:
1. Reserve FY 26 through 10.28.25 CJ
2. 26-014
Page 2475 of 3380
RESOLI.,TION NO. 25.
A RESOLUTION PURSUANT TO SECTION I29.06(2), FLORIDA STATUTES,
TO AMEND THE BUDGET FOR THE 2025-26 TISCAL YEAR.
WIIEREAS, Section 129.06(2), Florida Statutes, provides that the Boald ofCounty Commissioners (hereinafrcr also refened to as "Board") at
any time within a fiscal year may amend a budget for that year, and provides the procedures therefore; and
WH-EREAS. Section 129.06(2)(b) appropriations from the r€servc for co irgetrcies may be madc to hcrease the appropriation for any
panicular expcnse in th€ same fund, or to create an appropriation in the fund for any lawful purpose, but expcnditures may not be charged directly to the
reserve for conlingcncies, and
WHER-EAS, Section 129.06(2Xc) permits appropriation from the reserve for future cotrstructioD and improvcments by resolution ofthe 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 COTINTY COMMSSIONERS OF COLLIER COINTY, FLORIDA, thAt
the budget amendmcnts to the FY 2025-26 Budget described b€low are approved and her€by adopted and the FY 2025-26 Budget is so amendcd.
BUDGET
AMENDMENT
NUMBER
INCREASE
(DECREASE)
RECEIPT
INCR-EASE INCREASE
(DECREASE) (DECREASE)
E)CENDITURE TRANSFER
INCREASE
(DECREASE)
RESERVES D(PLANATION APPROPRIATION
ll05
TDC Beach Renolnislmenl
26 -0 ) 4 t9 n3 / 2025 - t 683 )$00,0m.00 $256,000.00
BE IT FURTIIER RESOLVED that the Clerk is hereby ordercd ard directed to spread this Resolution in full among the minutes ofthis meeting for
permancnt record in his ollice.
This Resolution adopted this 28th day ofoctober 2025, after motion, second and majority vote.
ATTEST: BOARD OF COUNTY COMMISSIONERS
CRYSTAI K. KINZEL, CLERK COLLIER COLINTY, FLORIDA
By
Deputy Cl
Approved as to
Rurt Saunders- Chairmao
Jefhey A. Klatzk Attomey
($556,m.00) To apPropriatc rescN€s fs th€ cxpsndcd pciti]o.
vehile, and equinDcnl !s lbt.d m lh€ mC sranr
alDlic.tidrr.
t
By:
Page 2476 of 3380