Agenda 04/28/2026 Item #16F 3 (Resolution approving amendments to the Fiscal Year 2025-26 Adopted Budget.)4/28/2026
Item # 16.F.3
ID# 2026-1003
Executive Summary
Recommendation to adopt a Resolution approving amendments (appropriating grants, donations, contributions, insurance
proceeds, and reserves) 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 and Board of County
Commissioners Resolution 2025-188.
CONSIDERATIONS: 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.
In addition, 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 of grants, donations, contributions, insurance
proceeds, and 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. Reso FY 26 through 4.28.26 CJ
2. 26-293
3. 26-296
4. 26-297
5. 26-298
6. 26-286
7. 26-288
8. 26-289
4/28/2026
Item # 16.F.3
ID# 2026-1003
9. 26-292
A RESOLUTION PURSUANT TO SECTION 129.06(2), FLORIDA STATUTIS,
TO AMEND THE BUDCET FOR THE 2025-26 FISCAL YEAR.
WIIEREAS. Section 129.06(2), Florida Statutes, provides that the Board ofCounty Commissioners (hereinaflcr also referred to as "Board") at
ary time wilhin a fiscal year may amend a budget for that year, and provides the proccdures therefore; and
WHEREAS, Section 129.0,6(2)(b) approprialions from the reserve for contingcncies may be made to iDcrease the appropriation for any
particular cxpflse 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
reservc for contingencies; and
WHEREAS, Scction 129.06(2)(c) permits appropriation from the reseryc for futurc construction and improvements by resolution ofthe Board;
and
WIIERXAS, Section 129.06(2Xd) permits budget amendmcnts from receipt of funds from a source Dot anticipatcd in the budget and reccived
for a paiicular purpose. including but not limited to: grants, donations, gifts, or r€imbursement for damages; and
WHEREAS, Section 129.06(2)(e) (increased receipts for ent€rprise or proprictary furds received for a particular purpose may be appropriated
and expended for that purpose.
WHEREAS. the Board h8s determined that it is appropriate to amend the Budget for Fiscal Year 2025-26 by resolution pursuant to Section
129.06- Florida Statutes.
NOW, THEREFORE, BE IT RESOLWD BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COIJNTY, FLORIDA. thAt
the budget amendments to the FY 2025-26 Budget described below are approved and hereby adoptcd and the FY 2025-26 Budget is so amended.
BUDGET
AMENDMENT
NUMBER
INCREASE
(DECREASE)
RF'EIPT
INCREASE
(DECREASE)
D(PENDITUTTE
INCREASE
{DECREASE)
RESERVES E)(PI-ANATION TOR APPROPRIAT1ON
I$6
IESJ
4q20
W.l.r,ltrW Bdd,4-M
4016
t0r3
Shp G..!t
t84E
2G293 (tn1D6-t6At3l
262,612c297 l2J t0126- I 6D4 )
26-298 (AtODGt6D4l
2GZW 11! tlryCl I A)
26-284 6/l4t2(.t((2)
262E9 t4 1/26-l6Dll
26-292
$t75,000 00 sl?5,m000
s17.416.00
$75_000 0o s?5.000.00
s2.t00.000 00 s2.100-000 00
Jl8-250 00 t3El50 00
s699 45 To BcosniE idercst Gr@d &@ HOME PI d FY202t
S100.m0,0@ m tI23.Cr0,953.43 (S!3.vt0953.43) TorccogD; fiDdi E &d fq ltE NESA Utly Eryan3i4
.GtEri,l of tb. Gdd.D CrL w8Lercr Trc.EEtt Phr ItricaE
wcl #2 .nd ScwRF Trc.lEd T.cliolo6/ rb/ Mtlr8tttEd
To r.cosrE fiods E.&d fd dt c@litrEd oFntin ofilt. CoEty-
eEd M,riE s - ceol'ar.h.€ Rn.r Plrl Mrm. Crudhs M!ri@.
ud Po.t of$. hlmds.
(ll7jr6.0o) To Ec%tris fiads rcdcd f.i 6c rcqild l bcd ct3h mtch
F.ti. fa li. Cd;r Cd6, Rctild.d Sd; Vola.€r Pr.lrrD
(RSVP).
To r.coSrtiE 6Dds E.&d f6 th. Purp Hudm!€ ud Rch.b'liltin
FE& trc redcd to E.t lh. hqsDS E.ds of lh. !.ry b*. bw sd
mod.ntc iE(E boG.Iblk ofcdtr CqEy
RESOLUTION NO. 26.
0@t
Fs& !rc E.d.d to Fovr& onl.n{(ed op.Eu@ ofdi. Colir
CoEty R.ti.d snd S.tk Votrn..r Pr%,u (RSVP) i llig'md
efi rh. Qutiy ofPhc. fcu trc! oftlE Coli.r Co@ty stt.leSr
Pb, by s'{'pdhg acc.$ to lrrlh *.hcss.sld hDn rcdE$
BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this Resolution in full among lhe minutes ofthis meeting for
permanent record in his olIice.
This Resolution adopted this 28th day ofApril 2026, after motion, second and majority vote.
A'TTEST:
CRYSTAI K. KINZEL, CLERK
BOARD OF COUNTY COMMISSIONERS
COLLIER COLNTY. FLOzuDA
By:By,
Clerk Dan Kowal, Chairman
Approved legality:
Jeffrev A.Attomev