Agenda 01/13/2026 Item #16F 4 (Resolution approving amendments (appropriating reserves) to the Fiscal Year 2025-26 Adopted Budget)1/13/2026
Item # 16.F.4
ID# 2025-5092
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): 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 1.13.26 CJ
2. 26-115
3. 26-117
4. 26-125
Page 11640 of 14062
RESOLUTION NO. 26.
A RESOLUTION PURSUANT TO SECTION I29.06(2), FLORTDA STATUTES,
TO AMEND THE BUDGET FOR THE 2025.26 TISCAL YEAR.
WHEREAS. Section 129.06(2), Florida Slatutes, provides that the Board ofCounty Commissioners (hereinafter also refcned to as "Board") at
any time within a fiscal year may amend a budget for that year, and provides the procedurcs therefore; and
WIIEREAS. Secrion 129.06(2Xb) appropriations from the reserve for contingencics may be made to increasc thc approprialion for any
particular expense in the same fund, or to create an appropriation h the fund for any lawful purposc, but expenditures may not be charged directly to the
rescrve for contingencies, and
WHEREAS, Section 129.06(2Xc) permils appropriation from the res€rvc for futurc construction and improvemcnts by resolution oflhc Board,
and
WHEREAS, the Board has determined that it is appropriate to amend thc Budget for Fiscal Year 2025-26 by rcsolution pursuant to Scction
129.06, Florida Sratutes.
NOW, THEREFORE. BE IT RESOLVED BY THE BOARD OF COLNTY COMMISSIONERS OF COLLIER COT]NTY, FLOzuDA. thAt
the budget amendments to rhe FY 2025-26 Budget described below are approved and hereby adopred and the FY 2025-26 Budget is so amendcd.
BUDGET
AMENDMENT
NUMBER
INCREASE
(DECREASE)
RECEIPT
INCREASE
(DECREASE)
E)(PENDITURE
INCREASE
(DECREASE)
fRANSFER
INCREASE
(DECREASE)
R.ESERVES LXPLANATION FOR APPROPRIANON
to9l
Arpo.r Alnhciy Cspnal
261l5 ( r 2/92025- l6Cl )
26 t 17 ( t 2e2025- l6C2 )
sr.l75 00 (sB.r?J m)
sl.l.lE0 00 i SI1.l80 00)
To r.cosnt filt& E.dcd to m.ct th. 20pl. b.!l
m.rch rcquirflE lo entrhcc cxntD8 tecudty
rn !3uca al lrrEoelbe RcSrnlrl Arpod.
To rccogniz! firds ,Ecd.d lo rnccl le 2ry. hcrl
rnrtch r.quGm. fa ltc pEchrs. rrd irlllhEt of
!o EftrE lry CdErlrcr !r thE Inm*lbe RcSinl
,l{Bl
AiTo( Adb(riy Clpill
3018 2Gt25 ( 9/2t 2025- l0B )s5m.000 m
BE IT FURTIIER RESOLVED that the Clert is hereby ordercd and directed to spread this Resolution in ftrll among lhe minutes ofthis mceting for
p€rmanent rccord in his office.
This Resolution adopted this l3th day ofJanuary 2026, after motion, second and majority vote.
ATTEST: BOARD OF COUNTY COMMISSTONERS
CRYSTAI- K. KINZEL, CLERK COLLIER COUNTY, FLORIDA
Bv Bv
Deputy Clerk Dan Kowal. Chairmal
Approved as legalitv
(t5m,m.m) To lp?.qritc rcscrvca lo ccraEuct r d.cclclatiJ| lrd
t[n htrc fc. rh. Hc,I crt€ Pukwry cDirtrce to lic
St . Vclcnn'! Nusitg HdlE
Jeffrey A Aftomey
t"
a
Page 11641 of 14062