Agenda 02/24/2026 Item #17D (Resolution approving amendments (appropriating carry forward, transfers, and supplemental revenue) to the Fiscal Year 2025-26 Adopted Budget)2/24/2026
Item # 17.D
ID# 2026-227
Executive Summary
Recommendation to adopt a Resolution approving amendments (appropriating carry forward, transfers, and supplemental
revenue) 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)(f) requires certain budget amendments that increase the total appropriations of a fund over the
adopted annual budget to be approved by resolution of the Board of County Commissioners after an advertised public
hearing. Budget amendments requiring such approval include the appropriation of carry forward, interfund transfers,
and supplemental revenue.
A summary of the attached resolution has been advertised as required in Section 129.06 Florida Statutes. The attached
resolution was available for public review and inspectionwith the related budget amendments and executive summary at
the Office of Management and Budget. The amendments and summary are included herein by reference in the
resolution. Pursuant to Florida Statute 129.06(2)(f), the amendments on the attached resolution will be posted on the
county’s website within 5 days after adoption.
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 amendment, including the fund, budget
amendment number, date of previous BCC action (if applicable), fiscal impact, and an explanation of the amendment.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive
Summary.
LEGAL CONSIDERATIONS: The County Attorney’s Office has reviewed and approved the attached resolution for
legal sufficiency - JAK
RECOMMENDATION(S): To adopt the attached Resolution amending the Fiscal Year 2025-26 Adopted Budget.
PREPARED BY: Christopher Johnson, Director of Corporate Financial Management Services
ATTACHMENTS:
1. Resolution Format FY26 through 2.24.26 (2026-PH)
2. 26-172 PH
3. 26-185 PH
4. 26-189 PH
5. 26-205 PH
6. 26-206 PH
7. 26-207 PH
8. 26-208 PH
9. 26-209 PH
10. 26-210 PH
11. 26-211 PH
12. 26-212 PH
13. 26-214 PH
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2/24/2026
Item # 17.D
ID# 2026-227
14. 26-216 PH
15. 26-217 PH
16. 26-220 PH
17. 26-223 PH
Page 3021 of 3023
RllS()l,t I to\ \o. 26-
A RESOLU'TION PURSUAN'T TO SEC'IION I29.06(2), FI,ORIDA STATUTES. AMENDING TIIE BUDCET
FOR THE 2025.26 FISCAL YEAR.
WHEREAS, Section 129.06(2). Florida Statutes. provides that the Board olCounty Commissioners (hereinafter also refened to
as "Board") at any time within a tlscal year may amend a hudgct for that year. and provides the procedures therefore: and
WH EREAS. Scction 129.06(2)(0 allows for the Board of CounO Comm issioners of Collier County. Florida" to appropriate
unanticipated carry forward, or make transfers from one fund to another; and
WHEREAS, the Board has determined that it is appropriate to ainend the Budget for Fiscal Yea 2025-26 by resolution pursuant
to Section I29.06. Florida Statutes-
NOW. THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY.
FLORIDA. that the budget amendments to thc FY 2025-26 Budget described below are approved and hereby adoptcd and the FY 2025-
26 Budget is so amended.
FI]N I)
BUDGET
AMENDMENT
NUMBERS
INCREASE
(DECREASE)
CARRY FORWARD
OR INTERFUND
TRANSFERS IN
INCREASE
(DECREASE)
RECEIPT
INCREASII
l DECREASE)
EXPTiNI)ITTJRI]
INCREASE
(DECREASE)
RESERVES
INCRI]ASE
(DECREASE)
INTERF-U ND
TRANSTERS
lE,l I :G l7:'frans Crants
403t :6 t85 ( 127n6-1689)
CA'l_l Match
4035 lG t89 ( l/27AG168 tO)
Trans Dbadv Match
l8:l I 16205
TGns Grants
l84l 1,e206
Trans Grants
t809 7G107
MPO Operai6ns
t837 26-108{2/10/16.l6DI)
lluo)an Senlces Ctranr
r837 26-209 (2/l0/26-l6D l)
Hurnan Sen'res Crant
1837 :61 l0 ( 2/ l0/26- l6D I )
Human Sen'lc.s Crani
1837 162ll{zl0126-l6Dl)
Human SePrces Crant
( rJ.079 55)
Decrease budSet. funds arc no lonSer n€eded as prolecl s
:l-1016l 0O
To recogr"! funds oeeded for the op€ratDn and nranagemenl ofthe
fi\ed{oule Collcr Area lransit Syslcm
125 000 00
To recogn@ fimds ne.d€d to nreer lhe loplo lo.alm.tch
requ'r€menl for lhe !Y:6 FederalTransn AdminLstratrrn (FTA)
Seciion 5l l0 E ant
t:.lz 06
To recosnec carry lbreard resdlal flfdins for MPO from
FY 24n5
It_t7l06
(1.74179)
5.580 68
( 15.079 j5)
(r9.15.154)
( r:.172.06)
To recogn;e carry forward r.sdualfundns for MPO from
Fv 24125
11 r2 t|72 06
To recosnue carry for*ard furdns Eom MPO from FY 24/25
(4t.999.33)
D.creasc h lEl due to the Actual Award being less lhan whal sas
14.615 67
To.eco8nue ftlrlds meded lo prolae s.n. lces to qualrfied CollE.
Coun!'inans rn complianc€ with Sra respGibrln;s and
regulalbns Funds are atso n..ded to.nsure comPlErce wih ihe
l0% matchins r€quiremems
11.183 ?o)(3.183.70)
Decreasc budBel dre to the Acrual Aqard b.ina Lss than what was
( t7. ti8 85)e07:l.r.o1){::4.19:89)
D.crcas. budacl due to ttlc ActtElAsard betrS bss than \hal sas
((,7.108 9l)r8:r? 26-ll2(:rl0126-l6Dl)
Human Senx:es Crant
(5.lll l5)
-l-
o*."t3il3i-S'o* . * AcruarANard bena ress than ahat was
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FUND
1834 26-
13UDGET
AMENDMFNT
NUMl3ERS
Public Safety Matchv
214
4053 26-216
EMS Grant
1837 26-217
I luman erv,ces Grant
3040 26-220
Clam Bay Restoration
1837 26-223 (2/10t26-16DI)
Human Services Grant
INCRFASF
(DECREASF) INCREASE
CARRY FORWARD INCREASE INCREASE INCREASE (DECREASE)
OR INTERHJND (DECREASE) (DECREASE) (DECREASE) INTERFUND
TRANSFFRS IN RECEIPT EXPENDITURE RESERVES TRANSFERS
(61 81) (61 81)
Decrease budget, funds are no longer needed as pro_Ject IS
complete
(2 50) (2 50)
Decrease budget. funds are no longer needed as pro_Ject IS
complete
(4,480 00) (4.480 00) Decrease the budget for Bas,c Subsid) for December 2025
($2140 00) and Januarv 2026 ($2.240 00) b1lhng
32.809 00 32,809 00
To recognize funds needed to cont111uc monnormg for exotic and
nu1Sance ,egetauon, scrub and palm hammock, and to D1Spect hand
dug channels and to complete the Clam 13ay 111011110mg repon
19.654 II 19,654 II
To provide the required local match to the appropriate gram
fund program
11E IT FURTHER RE OLVED that the Clerk is hereby ordered and directed to spread this Resolution in full among the minutes of this
meeting for permanent record in his office.
This Resolution adopted this 24th day of February 2026. after motion. second and majority vote.
ATTEST:
CRYSTAL K. Kl ZEL. CLERK
B): ---------------DEPUTY CLERK
B OARD OF COUNTY COMMISSIONERS
COLLIER COU TY. FLORIDA
By: ________________ _ Dan Kowal. Chairman
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