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Agenda 02/24/2026 Item #16F 4 (Resolution amending the Fiscal Year 2025-26 Adopted Budget)2/24/2026 Item # 16.F.4 ID# 2026-225 Executive Summary Recommendation to adopt a Resolution approving amendments (appropriating grants, donations, contributions, or insurance proceeds) 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: 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. Section 129.06, Florida Statutes, defines how an annual budget, as adopted by the Board, can be amended. Specifically, Section 129.06(2)(d&e) requires budget amendments recognizing grants, donations, contributions, insurance proceeds, or receipts from enterprise or proprietary funds that increase the total appropriations of a fund over the adopted annual budget to be approved by resolution of the Board of County Commissioners. 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. Reso FY 26 through 2.24.26 2. 26-184 3. 26-186 4. 26-188 5. 26-218 Page 1953 of 3023 RESOLUTION NO. 26- A RESOLUTION PURSUANT TO SECTION I29.06(2), FLORIDA STATUTES, TO AMEND THE BUDGET FOR THE 2025-26 FISCAL Yf,AR. WHEREAS. Section 129.06(2), Florida Statutes, provides that the Board ofcounty Commissioners (hcreinafter also referred to as "Board") at any time within a fiscal year may amend a budgel for that year, and provides the procedures thereforc; and WHEREAS. Secrion t29.06(2Xd) pernits budget amendments from reccipt of funds fiom a source not anticipatcd in the budget and received for a panicular purpose, including but not limitcd to: grants, donations. gifts, or reimbursement for damagcs; and WHEREAS, Section 129.06(2)(e) (increased receipts for enterprise or proprietary funds received for a panicular purpose may be appropriated and expended for that purpos€. WHEREAS, the Board has determined that it is appropriate to amend thc Budget for Fiscal Year 2025-26 by resolution pursuant to Section 129.06- Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY T}lE BOARD OF COTJNTY COMMISSIONERS OF COLLIER COTJNTY, FLORIDA, thAt the budget arncndments to the FY 2025-26 Budget described below are approvcd and hereby adopted and thc FY 2025-26 Budget is so amended. BUDGET AMENDMENT NUMBER INCREASE (DECREASE) RECEIPT INCREASE (DECREASE) E)(PENDITURE INCREASE (DECREASE) RESER!€S D(PLANATION FOR APPROPRTATION 401I CATT Ganr 4014 &v 26't8r' (ll21DG1689l z6-t {tnTDGl6BlO) 26188 (l272Gl68t0) $43026100 s43oj6too s?03983 00 t703.9E3.00 $t25.000 00 s125.000 00 l2o9:10.70 s209ll0 70 To rcc%nn filrds i.c&d fc th. q.Etir &d Ell.s.rlctl of dE ft..lrdr. Coll.r Ar.i T'ur s)5t D To rcc%r@ filde n .d.d for tb. p@hss. of fiw petrmai clnlwry Ehilcs. fivc 6diu, fiE wi!L$ .ottr.r! .nd 6E ilH.ls fG To rccogrE fild! rccd.d f6 th. op.r i! &d mrIu8.ft of t Petrai Colbr AEr Tr!6i ryrlcm. To rcco8nn iln.En r.wnt n .&d to lrr th. G& of dt rtry lcN. los xd nDd.n(. B(E I'o6cbolrs ofconir Colny BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this Resolution in full among the minutes ofthis meeting for permanent record in his office. This Resolution adopted this 24th day ofFebruary 2026, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, CLERK BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY. FLORIDA Bv By Deputy Clcrk Dan Kowal- Chairman as 1()and . County A 2G2IEl0J3 Shb Cf,nr Page 1954 of 3023