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Agenda 04/28/2026 Item #17A (Resolution approving amendments (appropriating carry forward, transfers, and supplemental revenue) to the Fiscal Year 2025-26 Adopted Budget)4/28/2026 Item # 17.A ID# 2026-1005 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): That the Board adopts 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 4.24.26 (2026-PH) LZ 2. 26-271 3. 26-290 4. 26-299 5. 26-300 RESOLUTION NO. 26- A RESOLI]TION PURSUANT TO SECTION I29.06(2), FLORIDA STATUTES. AMENDINC THE BUDCET FOR THE 2025-26 FISCAL YEAR. WHEREAS, Section 129.06(2), Florida Statutes, provides that the Board ofcounty Commissioners (hereinafter also referred to as "Board") at any time within a fiscal ycar may amend a budgct for that year, and provides the proccdures thercfore; and WHEREAS, Section 129.06(2X0 allows for the Board of County Commissioners ofCollier County, Florida, to appropriate unalticipatcd carry forward, or make transfers Aom one fund to anothcr; and WHERIAS, the Bosrd has determined that it is appropriate to amend the Budget for Fiscal Ycar 2025-26 by resolution pursuant to Scction 129.06, Florida St8tutes. NOW, TI{EREFORX, BE IT RESOLVED BY THE BOARD OF COLNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the budget amendments to the FY 2025-26 Budget described bclow are approved and hcreby adopted and the FY 2025- 26 Budget is so amendcd. II,IND RUDGEI AM}JNDMI]N'T NUMBF,RS INCREASE @ECR.EASE) CARRY FORWARD OR INTERfUND TRANSFERS TN INCRI]ASE (DECREASE) RECEIPT TNCREASE (DECR"EASE) E)OENDITURE INCREASE (DECREASE) R.ESERVES INCREASE (DECREASE) INTERFTJND TRANSFERS 1833 2G271(3t24D6-t6F3\ Publi Safetv Graln t027 26290 O/t4t2Gt6Lt) IMM CRA GiaI[ 1026 2619a Imnnkalee CRA Proicl lml 26100 Bryslffe CRA Projecl (90o) (176.06100) (9.00) Rev6e the ErErSerEy ManagerEnt PerfnnarEe Gra (EMPG) AgreerEnt C{635 from the Florida Div6roo of EnErgerry Mansgerrnt (FDEM) to corecl a scrir€ne/s eraor in the award arnou{ Fevbttsly appror€d ry lhe b@rd orl January I 32026. ( t 76.061 00) Redue F€deml Fuding armun m€d€d lo mpro\r access r ity ard pedeslrian ad nDlorisl safety wilhin dte Imrnokalee Comnullity RedevebprEnt Area (CRA) 404.6m.m To recogniu carryfo ard fuding needed for nerghborhood revilsliz.rin olDortdrtbs in ImnDkabe. I J19,800.m To recognia caryforward fi.Dding fd irlpioverllenis lo storlnwater facilitbs that enharre l]ood protectfuI water quafity ard res brEy. 404.6{n 00 tJt9.8m m BE IT FURTI{ER RESOLVED that the Clerk is hereby ordercd and dircct€d to sprcad this Resolution in tull among the minutes ofthis meeting for permanent record in his office. This Resolution adoptcd this 28th day ofApril 2026, after motion, se€ond ard majority vote. ATTEST: BOARD OF COUNTY COMMISSIONERS CRYSTAL K. KINZEL, CLERK COLLIER COLINTY. FLORIDA ll)Bv Ap legality D Jeffrey A.Attomev -t- Dan Kowal. Chairman