Agenda 11/10/2025 Item #16F 5 (Resolution - Approving amendments (appropriating reserves) to the Fiscal Year 2025-26 Adopted Budget)11/10/2025
Item # 16.F.5
ID# 2025-4609
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
RECOMMENDATION(S): To adopt 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 11.10.25 signed
2. 26-046
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