Agenda 01/13/2026 Item #16F 6 (Administrative budget amendments to the Fiscal Year 2025-26 Adopted Budget in accordance with Budget Amendment Policy and Procedure)1/13/2026
Item # 16.F.6
ID# 2025-5179
Executive Summary
Recommendation to accept a report of administrative budget amendments to the Fiscal Year 2025-26 Adopted Budget
approved by the designated budget officer in accordance with Budget Amendment Policy and Procedure Resolution No.
2025-188 and Section 129.06, Florida Statutes.
OBJECTIVE: That the Board of County Commissioners accept the attached report of administrative budget
amendments to the fiscal year 2025-2026 budget in accordance with Budget Amendment 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 129.025, Florida Statutes, provides that each Board of County Commissioners may designate a county
budget officer. Section 129.06(2)(a), Florida Statutes, allows the Board of County Commissioners to establish procedures
by which the designated budget officer may authorize budget amendments if the total appropriations of the fund being
amended do not change.
On September 23rd, 2025, Item 16.F.11, the Board of County Commissioners adopted Resolution No. 2025-188
designating the Director of Corporate Financial and Management Services as the designated county budget officer and
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 within any fund that does not
change fund balance requires administrative approval from the designated budget officer. All budget amendments
approved this reporting period by the designated budget officer are included in the attached report.
Thus far, the update process has been implemented smoothly with a few exceptions. To date, all but three of the budget
amendments included in the quarterly report have been posted. The table below identifies the three remaining budget
amendments, which were approved by the designated budget officer, in accordance with the requirements in Section 129,
Florida Statutes, and Board of County Commissioners Budget Amendment and Policy and Procedure (Resolution No.
2025-188). Additionally, each of the remaining budget amendments was reviewed by the County Manager prior to being
submitted to the Clerk’s Finance for posting. However, to date, the Clerk’s Finance has declined to post these
amendments.
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 report provides an itemized list of each budget amendment approved by the designated
budget officer, including the fund, budget amendment number, amount of the amendment, and an explanation of the
amendment.
All budget amendments have been posted by the Clerk’s Office with the exception of the three outlined in the table
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1/13/2026
Item # 16.F.6
ID# 2025-5179
above.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive
Summary.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and
legality and requires a majority vote for approval. -JAK
RECOMMENDATION(S): That the Board accepts the attached report of administrative budget amendments to the
Fiscal Year 2025-26 adopted budget approved by the designated budget officer.
PREPARED BY: Christopher Johnson, Director of Corporate Financial and Management Services
ATTACHMENTS:
1. Quarterly Budget Amendment Report 1.13.26
2. Quarterly Budget Amendments 1.13.25
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BUDGET
AMENDMENT
NUMBER
AMOUNT DATE
PROCESSED FUND FUND NAME EXPLANATION
26-011 111,592.27 10/3/2025 0001 General Fund Reallocation of funds is required to cover
additional local match dollars needed for
local match for LIP program.
26-020 6,115,318.32 10/3/2025 1813 Disaster Recovery Fund To close out Solid Waste's hurricanes
Helene and Milton projects and reallocate
funding to the future disaster project.
26-024 77,000.00 10/9/2025 1639 Private Road Emergency
Repair MSTU
Funding allocated to the reserve for project
closeout because the total taxable value for
the unpaved rd. MSTU decreased, resulting
in ad valorem reduction. This reduction
occurred as a result of changes to the final
number of parcels included within the
MSTU boundary.
26-026 11,600.00 10/9/2025 0001 General Fund Reallocate funds from operating to capital
commitment item to purchase a shed that
will replace the previous structure. Shed to
be utilized for the storage of county assets
pertaining to the adaptive recreation ski and
sailing program at Sugden Park.
26-027 4,525,000.00 10/20/2025 4014 County Sewer User Fees
Capital
Reallocate funding needed to purchase the
3910 Domestic Avenue property for
Wastewater Collections pump shop.
26-032 216,552.00 10/22/2025 1835 Housing Grants Grant clean up of budget between
commitment items.
26-033 3,000.00 10/22/2025 0001 General Fund To reallocate funding needed to provide an
additional operating expense allocation to
the NCRP Interpretive Center to support
ongoing operations.
26-034 27,200,000.00 10/22/2025 3018 Infrastructure Sales Tax
Capital
Reallocate capital reserves to reserve for
project closeout, as project funding was
appropriated in FY 2025 after the FY 2026
budget was approved. This resulted in the
funding rolling into FY 2026.
26-036 (55.22)10/24/2025 1836 Housing Grant Match Funds are no longer needed as project is
complete. Companion BA #26-037
26-037 55.22 10/24/2025 1836 Housing Grant Match ESG agreement E 23 UC 12 0016 is
complete and funds are no longer needed.
Companion BA #26-036
26-038 64,108.00 10/23/2025 1837 Human Services Grant Grant clean up of budget between
commitment items.
26-041 50,000.00 10/31/2025 0001 General Fund Reallocation of funding is needed for the
purchase of equipment for the community
cat café to provide proper care for
adoptable cats while supporting small
business development.
26-042 50,000.00 10/31/2025 0001 General Fund Reallocation of budget is needed to address
unanticipated operating costs following the
termination of BluWater Florida LLC,
satisfy a fuel settlement with Seminole
Petroleum, and support ongoing operations.
A REPORT PURSUANT TO COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS’ RESOLUTION 2025-188 TO REPORT
ADMINISTRATIVE BUDGET AMENDMENTS TO THE BUDGET FOR THE 2025-26 FISCAL YEAR APPROVED BY THE
DESIGNATED BUDGET OFFICER.
Quarterly Budget Amendment Report
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BUDGET
AMENDMENT
NUMBER
AMOUNT DATE
PROCESSED FUND FUND NAME EXPLANATION
26-043 6,115,318.32 10/24/2025 1813 Disaster Recovery Fund Funding is being reallocated to reserve for
project closeout, as the entire FY25
budgeted transfer was not executed (no
hurricane event); however, the full budgeted
amount rolled into the FY26.
26-044 839,718.78 11/4/2025 3063 Park CIP Bond Reallocation of funding is needed for the
Golden Gate Aquatic Renovations.
26-047 4,157.00 10/30/2025 0001 General Fund Reallocation of funding is necessary for
annual FY26 member dues for the SW
Florida Regional Planning Council.
26-051 50,000,000.00 10/30/2025 4020 County Water Sewer Bond
Proceeds Fund
To move funds to the correct WBS project
number.
26-053 10,000,000.00 11/12/2025 1813 Disaster Recovery Fund Fund transfer was not executed in FY25;
funds are required to reestablish the
transfer to the disaster recovery budget.
26-054 8,000.00 11/7/2025 1813 Disaster Recovery Fund Realign budget between fund centers to
allow for journal entry of disaster related
expenses.
26-055 2,790,335.78 11/12/2025 3083 Road Gas Tax - Road
Construction
Reallocation of budget is required for safety
improvements on Everglades Blvd. N to
Immokalee RD by adding 4-foot wide paved
shoulders.
26-056 2,500,000.00 11/12/2025 3081 Transportation Capital Reallocation of the budget is needed for
safety improvements on Everglades Blvd. N
to Immokalee RD by adding 4-foot wide
paved shoulders.
26-060 750,000.00 12/15/2025 3093 Road Impact Fee - District
4
Reallocation of budget to design the project
on Immokalee Rd from Livingston Rd. to
Logan Blvd.
26-061 50,000.00 11/12/2025 0001 General Fund Reallocation of funding to support ongoing
operations at the marinas.
26-069 60,000.00 12/15/2025 1806 Collier County Seniors Reallocation of funding for match
requirement for upcoming OAA 2026
award.
26-070 100,000.00 12/15/2025 4091 Airport Capital Budget adjustment to cover costs for IMM
Wetlands mapping.
26-072 8,908.00 12/15/2025 4090 Collier County Airport
Authority
Adjustment to funding allocation to cover
costs for IMM Wetlands mapping.
26-076 28,000.00 11/14/2025 4014 County Sewer User Fees
Capital
Reallocation of funding for the extended
warranty services for 53 generators.
26-077 184,000.00 11/14/2025 1050 Court Innovations Funding is being reallocated within the
Guardianship cost center to be utilized for
employee salary and related costs.
26-078 27,720.00 11/25/2025 4053 EMS Grant Grant clean up of budget between
commitment items.
26-080 700,000.00 Not Posted by
Clerk's
Finance
4014 County Sewer User Fees
Capital
A reallocation of funding is needed to fund
engineering work for Phase 2 of the
Magnolia Pond Dr new Force main and IQ
water main installation project that will
divert flow from activity center #9 and the
surrounding area north of 175 to the
CCWRF when online.
26-081 7,000.00 11/20/2025 4091 Airport Capital Fund reallocation is needed to cover the cost
of MKY Master Plan Independent Fee
Estimate.
26-084 1,748.47 11/25/2025 1839 Public Services Grant Grant clean up of budget between
commitment items.
26-085 6,000.13 11/24/2025 4014 County Sewer User Fees
Capital
Funds are needed for the startup testing and
training services for the 53 generators -
Contract 21-7886.
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BUDGET
AMENDMENT
NUMBER
AMOUNT DATE
PROCESSED FUND FUND NAME EXPLANATION
26-086 15,306.79 11/25/2025 1848 Home Grant Fund reallocation to administer the HOME
Investment Partnership Program and PY24-
25 projects.
26-087 19,954.71 12/1/2025 4008 County Water/Sewer
District Operations
Funding reallocation is necessary to cover a
shortfall in the budgeted amount caused by
an increase in cost of odor control
equipment needed at the south plant.
26-088 3,835,565.00 12/3/2025 3018 Infrastructure Sales Tax
Capital
Account Adjustment for future debt service
transfers related to the Golden Gate
Workforce Housing property.
26-089 1,067.09 12/4/2025 1040 Ochopee Fire Control
District
Reallocation of funds from capital to
operating commitment item to account for
spare tire, ladder and transom tie down
straps related to a boat and trailer
purchase.
26-090 78,644.52 12/15/2025 3050 Stormwater Capital Fund Project budget reallocation to cover
additional funds needed for a box culvert
related to the Vanderbilt 41 Project.
26-091 65,000.00 12/9/2025 0001 General Fund Budget reallocation to pay condo
associations' dues for the recently acquired
Court Plaza units.
26-092 6,199.13 12/11/2025 1835 Housing Grants Grant clean up of budget between
commitment items.
26-093 5,924,745.75 12/15/2025 3050 Stormwater CP Reallocation of funds for the construction of
Poinciana Village stormwater
improvements.
26-094 288,000.00 12/15/2025 3050 Stormwater CP Reallocation of funds for the purchase of a
parcel of land required for construction of
the Lake Park Flow way.
26-121 50,000.00 12/15/2025 3050 Stormwater CP Reallocation of funds to address flooding
and stormwater issues on Vanderbilt Drive.
26-122 25,250.00 12/15/2025 3026 Museum Capital Funding reallocation for general building
maintenance at Immokalee Pioneer
Museum.
26-123 50,000.00 12/15/2025 0001 General Fund Funding reallocation to support ongoing
operations at the marinas.
26-124 1,638,220.30 12/18/2025 3001 County-Wide Capital
Projects
Reallocation of funding is needed to acquire
three vacant lots and a fourth with
improvements locate on Bay Street.
26-131 55,000.00 12/23/2025 3018 Infrastructure Sales Tax
Capital
Cost Center adjustment for the design and
construction of bus shelters.
26-132 1,166.27 12/23/2025 4008 Collier County Water
Sewer Ops
Reallocation of funding for the replacement
of a malfunctioning MP50 controller
compressor for the lab to remain in
compliance with their FDEP issued
wastewater operating permits.
26-133 100,000.00 12/31/2025 1841 Trans Grants Grant clean up of budget between
commitment items.
26-134 500,000.00 Not Posted by
Clerk's
Finance
3050 Stormwater Capital Fund Reallocation of funding to provide CEI as
part of 24-8277R to Kyle Construction for
the Carlton Street Sidewalk and Utility
Improvement Project.
26-135 50,000.00 12/23/2025 0001 General Fund Funding reallocation to support ongoing
operations at the marinas.
26-136 10,000.00 12/31/2025 1007 Pelican Bay MSTU Reallocation of funding between capital and
operating commitment items to purchase
smaller non capital computer items.
Page 11648 of 14062
BUDGET
AMENDMENT
NUMBER
AMOUNT DATE
PROCESSED FUND FUND NAME EXPLANATION
26-137 130,000.00 Not Posted by
Clerk's
Finance
4012 CO Water Cap Project Reallocation of funding needed for asphalt
overlay work on the west side of the West
Mercantile Building.
26-138 268,000.00 12/29/2025 1813 Disaster Recovery Fund To reallocate existing disaster budget for
Hurricane Milton FEMA Disaster Recovery
consulting work.
26-139 197,000.00 12/29/2025 1813 Disaster Recovery Fund To reallocate existing disaster budget for
Hurricane Helene FEMA Disaster Recovery
consulting work.
Page 11649 of 14062