Resolution 2015-198 RESOLUTION NO. 2015- 1 9 8
A RESOLUTION AMENDING THE TENTATIVE BUDGETS
FOR FY 2015-16
WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the
millage rates; and
WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation
and adoption of the budget; and
WHEREAS, the Board of County Commissioners has received and examined the
tentative budgets for each of the County's funds; and
WHEREAS, the Board of County Commissioners has prepared a statement
summarizing all of the adopted tentative budgets which includes for each budget, the name of
each taxing authority levying millage, the rolled-back rate, the percentage increase, the millage
rate to be levied, the balances, the reserves and the total of each major classification of receipts
and expenditures; and
WHEREAS, on July 7, 2015, the Board of County Commissioners adopted Resolution
2015-147 approving the County's proposed millage rates and setting the public hearings for
adoption of the final millage rates; and
WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing
was held on September 10, 2015, at 5:05 p.m. and Resolution No. 2015-179 was adopted by
the Board of County Commissioners adopting the tentative millage rates and a Resolution 2015-
180 was adopted by the Board of County Commissioners adopting the tentative budgets for FY
2015-16; and
WHEREAS, a second advertised public hearing was held on September 24, 2015, at
5:05 p.m. to finalize the FY 2015-16 Budget and to adopt the millage rates in accordance with
Sections 129.03 and 200.065, Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
The amendments as set forth in Exhibit "A", attached hereto and incorporated herein,
are hereby adopted and amend the adopted Tentative Budgets for FY 2015-16 pursuant to
Sections 129.03 and 200.065, Florida Statutes.
This resolution adopted this 24th day of September, 2015, after motion, second and
majority vote.
•
ATTEST: ,.." BOARD OF COUNTY COMMISSIONERS
D GHT . BROCK; Clerk COLLIER COUNTY, FLORIDA
By: �, r--1 -1 � By: l �i, atG4e
�
Deputy Clerk t Tim Nance, Chairman
Attest as to C ai 1 . s
sAnature Fl
prove av m and legality:
Jeffrey A. Kl.jiz ^''w, County Attorney
EXHIBIT "A"
SUMMARY OF CHANGES
TO THE FY 2016 TENTATIVE BUDGET
NET CHANGE TO
FUND TITLE/(NUMBERI FUND TOTAL EXPLANATION
General Fund(001) $1,130,800 Revenues collected in FY 15 exceeded forecast amounts by$230,800 in
Major funding sources are Ad Revenue Sharing and$900,000 in Sales Tax resulting in FY 16 Carryforward
Valorem,Half Cent Sales Tax,and (rev)increase of$1,130,800. On the expense side,the David Lawrence
State Revenue Sharing Center was given additional non recurring GAP funding of$230,800 for
Baker Act services due to state budget cuts in Low Income Program support.
The transfer to County-Wide Capital fund 301 increased by$1 million to
fund a$900,000 projected shortfall in the Sheriffs Orangetree Substation
project and$100,000 for the purchase of close-captioning and other ADA
compliant electronic equipment for the Board room. Part of the transfer
increase was sourced through recognized FY 15 sales tax revenue and part
through a$100,000 reduction in Other General Administrative expenses
which were reappropriated to the Fund(301)transfer.Also,the Public
Services Department operating budget was adjusted to provide$109,000 for
improvements to the ventilation systems at various DAS buildings.
County Wide Capital Projects $1,000,000 On the revenue side,the Transfer from General Fund 001 was increased by
(301) $1,000,000. On the expense side,Advances to the Law Enforcement Impact
Major funding source is a transfer Fee fd 385 was increased by$900,000 to fund a projected shortfall in the
from the General Fund Sheriffs Orangetree Substation. Also,$100,000 is budgeted for the purchase
of close-captioning and other ADA compliant electronic equipment for the
Board room.
Law Enforcement Impact Fees $900,000 On the revenue side,the Advance from General Fund 001 was increased by
(385) $900,000 to fund a projected shortfall in the Sheriffs Orangetree Substation
Major source of funding is Impact project.
Fees
County Water/Sewer District $0 On September 8,2015 the BCC approved the partial refunding of the 2006
Operations(408) County Water/Sewer District Revenue Bonds. On the expense side,this
Major source of funding is User reduced the Transfer to the County Water/Sewer District Debt Service Fund
Fees 410 by$220,600;Reserves increased by a like amount.
County Water/Sewer District ($522,000) On September 8,2015 the BCC approved the partial refunding of the 2006
Debt Service(410) County Water/Sewer District Revenue Bonds. On the revenue side,the
Major source of funding is a transfers from the Water/Sewer Operating fund 408 and the Impact Fee funds
Transfer from Water/Sewer Ops 411&413 were reduced by$264,600. The estimated cost of issuance is
(408)and Impact Fee funds(411) $257,400 and is an expense which will be paid in FY15,therefore reducing
&(413) the amount of Carryforward(rev)in FY 16 by a like amount. On the expense
side,this partial refunding will reduced the debt service interest expense by
$478,700 and the amount to be held in Reserves will also be reduced by
$43,300.
County Water Impact Fee $0 On September 8,2015 the BCC approved the partial refunding of the 2006
Capital(411) County Water/Sewer District Revenue Bonds. On the expense side,this
Major source of funding is Impact increased the Transfer to the County Water/Sewer District Debt Service Fund
Fees 410 by$5,400;Reserves decreased by a like amount.
County Sewer Impact Fee $0 On September 8,2015 the BCC approved the partial refunding of the 2006
Capital(413) County Water/Sewer District Revenue Bonds. On the expense side,this
Major source of funding is Impact decreased the Transfer to the County Water/Sewer District Debt Service Fund
Fees 410 by$49,400;Reserves increased by a like amount.
Total $2,508,800
Gross Budget at July meeting $1,452,843,400
Gross Amended Tentative Budget
$1,455,352,200
4,
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
GENERAL FUND(001)
FY 16 FY 16 Amended %
Tentative Changes Tentative Budget
Appropriation Unit Budget Increase(Decrease) Budget Change
County Commissioners 1,188,400 1,188,400 0.0%
Other General Administrative 6,970,700 (100,000) 6,870,700 -1.4%
County Attorney 2,631,600 2,631,600 0.0%
Sub-Total 10,790,700 (100,000) 10,690,700 -0.9%
Management Offices 3,807,700 3,807,700 0.0%
Administrative Support Services 22,029,400 22,029,400 0.0%
Public Services 31,230,700 230,800 31,461,500 0.7%
Growth Management 101,100 101,100 0.0%
Sub-Total County Manager 57,168,900 230,800 57,399,700 0.4%
Courts&Rel Agencies 559,000 559,000 0.0%
Various Transfers 46,700 46,700 0.0%
Trans to 681 1,361,400 1,361,400 0.0%
Sub-Total Courts 1,967,100 - 1,967,100 0.0%
Road&Bridge(101) 15,858,400 15,858,400 0.0%
Uninc Area MSTU General Fd(111) 822,500 822,500 0.0%
Ochopee Fire District(146) 565,100 565,100 0.0%
Immokalee Redevelopment(186) 366,600 366,600 0.0%
Gateway Triangle(187) 936,100 936,100 0.0%
800 MHz(188) 673,500 673,500 0.0%
Museum(198) 200,000 200,000 0.0%
Transportation Disadvantage(427/429) 2,378,100 2,378,100 0.0%
EMS(490) 13,786,000 13,786,000 0.0%
EMS Capital(491) 2,000,000 2,000,000 0.0%
IT Projects(506) 51,000 51,000 0.0%
Airport Operations(495) 49,900 49,900 0.0%
Motor Pool Capital Recovery(522) 0 0 N/A
Motor Pool Capital Recovery(523) 600,000 600,000 0.0%
Housing Grants(706) 60,000 60,000 0.0%
Sub-Total 38,347,200 - 38,347,200 0.0%
Reserve for Cash Flow 21,000,000 21,000,000 0.0%
Reserve for Contingencies(2.5%) 7,375,600 7,375,600 0.0%
Reserve for Attrition (484,800) (484,800) 0.0%
Sub-Total Reserves 27,890,800 - 27,890,800 0.0%
Transfers Debt/Capital
Special Obligation Bonds(298) 3,077,500 3,077,500 0.0%
Co Wide Capital(301) 15,954,000 1,000,000 16,954,000 6.3%
Parks Capital(306) 1,070,000 1,070,000 0.0%
Roads CIP(313) 14,559,800 14,559,800 0.0%
Museum Capital(314) 200,000 200,000 0.0%
Stormwater Mgmt(324/325) 1,549,600 1,549,600 0.0%
Airport Capital/Grants(496-499) 313,100 313,100 0.0%
Sub-Total Debt/Capital 36,724,000 1,000,000 37,724,000 2.7%
Transfers/Constitutional Officers
Clerk of Courts 6,014,400 6,014,400 0.0%
Clerk of Courts-BCC Paid 515,400 515,400 0.0%
Property Appraiser 5,772,700 5,772,700 0.0%
Property Appraiser-BCC Paid 167,200 167,200 0.0%
Sheriff 152,607,400 152,607,400 0.0%
Sheriff-BCC Paid 3,289,100 3,289,100 0.0%
Supervisor of Elections 3,994,700 3,994,700 0.0%
Supervisor of Elections-BCC Paid 58,600 58,600 0.0%
Tax Collector 13,819,800 13,819,800 0.0%
Tax Collector-BCC Paid 208,800 208,800 0.0%
Sub-Total/Trans Const. 186,448,100 - 186,448,100 0.0%
Total Fund Appropriations 359,336,800 1,130,800 360,467,600 0.3%
1
1
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
GENERAL FUND(001)
FY 16 FY 16 Amended %
1 Tentative Changes Tentative Budget
Revenues Budget Increase(Decrease) Budget Change
1 Current Ad Valorem Taxes 250,069,000 250,069,000 0.0%
1 Delinquent Ad Valorem Taxes 300,000 300,000 0.0%
Fish And Wildlife Refuge Rev Sharing 140,000 140,000 0.0%
Federal Payment In Lieu Of Taxes 700,000 700,000 0.0%
State Revenue Sharing 9,000,000 9,000,000 0.0%
Insurance Agents County Licenses 75,000 75,000 0.0%
t Alcoholic Beverage Licenses 180,000 180,000 0.0%
1 Local Government Half Cent Sales Tax 37,000,000 37,000,000 0.0%
Oil/Gas Severance Tax 330,000 330,000 0.0%
Enterprise Fund PILOT 5,571,700 5,571,700 0.0%
Interest Tax Collector 4,000 4,000 0.0%
Rent Golden Gate Pub Safety Complex 16,800 16,800 0.0%
Indirect Cost Reimbursement 7,222,800 7,222,800 0.0%
1 Miscellaneous Revenue 10,000 10,000 0.0%
1 Sub-Total 310,619,300 310,619,300 0.0%
Department Revenues 7,955,700 7,955,700 0.0%
I Sub-Total General Revenues 318,575,000 318,575,000 0,0%
Impact Fee Deferral Program(002) 31,000 31,000 0.0%
Uninc Area MSTU General Fd(111) 261,300 261,300 0.0%
Commun Develop(113) 63,300 63,300 0.0%
Ochopee Fire Loan Repay(146) 147,900 147,900 0.0%
Tourist Development-Beach(195) 164,800 164,800 0.0%
Debt Service Fund(220) 1,400 1,400 0.0%
Property&Casualty(516) 276,600 276,600 0.0%
Workers Comp(518) 1,000,000 1,000,000 0.0%
Board Interest 450,000 450,000 0.0%
Clerk of Circuit Court 105,100 105,100 0.0%
1 Tax Collector 6,000,000 6,000,000 0.0%
Sheriff 0 0 N/A
Property Appraiser 525,300 525,300 0.0%
Supervisor of Elections 0 0 N/A
Carryforward 47,378,200 1,130,800 48,509,000 2.4%
Less 5%Required by Law (15,643,100) (15,643,100) 0.0%
Total Other Sources 40,761,800 1,130,800 41,892,600 2.8%
i
Total Fund Revenues 359,336,800 1,130,800 360,467,600 0.3%
The Board of County Commissioners is scheduled to consider an Executive Summary on September 22,2015 which
provides the David Lawrence Center(DLC)with additional non recurring GAP funding of$230,800 in support of Baker
Act services due to state budget cuts in Low Income Program(LIP)support.This added appropriation is sourced from
j recognized FY 2015 state shared revenues actually received above that forecast and is included in resolution format to form
part of the adopted FY 2016 budget.
The Public Services Department FY 2016 General Fund operating budget which exceeds$31 million has been adjusted
through re-appropriation to accommodate an estimated$109,000 in improvements to the ventilation systems at various DAS
buildings.
j Carryforward increased by$1,130,800 due to revenue sharing($230,800)and sales tax($900,000)revenues exceeding FY
15 forecasts resulting in FY 16 Carryforward to increase by a like amount. The$900,000 will be transferred to Co-Wide
Capital Projects fd 301 to fund a projected shortfall in the Sheriffs Orangetree Substation project.
Other General Administrative was reduced by$100,000 and sent to Transfer to County-Wide Capital Fund 301 to purchase
I close-captioning and other ADA compliant electronic equipment for the Board room.
i
1
1
1
1
I
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
COUNTY WIDE CAPITAL PROJECTS FUND(301)
FY 16 FY 16 Amended %
Tentative Changes Tentative Budget
Appropriation Unit Budget Increase(Decrease) Budget Change
Personal Services 0 0 0 N/A
Operating Expenses 2,252,900 0 2,252,900 0.0%
Capital Outlay 7,599,600 100,000 7,699,600 1.3%
Remittances 475,000 0 475,000 0.0%
Advance to 350 EMS IF 150,700 0 150,700 0.0%
Advance to 355 Library IF 585,000 0 585,000 0.0%
Advance to 381 Correctional IF 488,800 0 488,800 0.0%
Advance to 385 Law Enforc IF 716,400 900,000 1,616,400 125.6%
Advance to 390 Gov't Fac IF 3,435,600 0 3,435,600 0.0%
Reserves for Contingencies 800,000 0 800,000 0.0%
Reserves for Capital 0 0 N/A
Total Appropriation 16,504,000 1,000,000 17,504,000 6.1%
Revenues
Misc Revenues 0 0 0 N/A
Interest/Misc 25,000 0 25,000 0.0%
Trans fm 001 General Fund 15,954,000 1,000,000 16,954,000 6.3%
Trans fm 113 Comm Dev Fd 49,600 0 49,600 0.0%
Carryforward 476,600 0 476,600 0.0%
Less 5%Required by Law (1,200) 0 (1,200) 0.0%
Total Revenues 16,504,000 1,000,000 17,504,000 6.1%
An additional$900,000 is needed for the Sheriffs Orangetree Substation based on the Architect's estimate.
$100,000 is for the purchase of close-captioning and other ADA compliant electronic equipment for the Board room.
9/17/20153:21 PM
0
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
LAW ENFORCEMENT IMPACT FEE FUND(385)
FY 16 FY 16 Amended %
Tentative Changes Tentative Budget
Appropriation Unit Budget Increase(Decrease) Budget Change
Personal Services 0 0 0 N/A
Operating Expenses 0 0 0 N/A
Capital Outlay 0 900,000 900,000 N/A
Trans to 298 Spec Ob Bonds 1,872,700 0 1,872,700 0.0%
Reserves for Contingencies 0 0 0 N/A
Reserves for Capital 144,800 0 144,800 0.0%
Reserves for Debt Service 500,800 0 500,800 0.0%
Total Appropriation 2,518,300 900,000 3,418,300 35.7%
Revenues
Charges for Services 0 0 0 N/A
Interest/Misc 2,300 0 2,300 0.0%
Impact Fees 1,030,600 0 1,030,600 0.0%
Advance fm 301 Cap Proj 716,400 900,000 1,616,400 125.6%
Carryforward 820,600 0 820,600 0.0%
Less 5%Required by Law (51,600) 0 (51,600) 0.0%
Total Revenues 2,518,300 900,000 3,418,300 35.7%
An additional$900,000 is needed for the Sheriffs Orangetree Substation based on the Architect's estimate.
�33
9/17/20153:22 PM
1
1
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
COUNTY WATER/SEWER DISTRICT OPERATIONS FUND(408)
FY 16 FY 16 Amended %
Tentative Changes Tentative Budget
Appropriation Unit Budget Increase(Decrease) Budget Change
Personal Services 29,775,000 0 29,775,000 0.0%
Operating Expenses 35,812,600 0 35,812,600 0.0%
Indirect Cost Reimbursement 2,278,000 0 2,278,000 0.0%
Payment in Lieu of Taxes 5,351,100 0 5,351,100 0.0%
Capital Outlay 884,800 0 884,800 0.0%
Trans to 107 Impact Fee Admin 218,500 0 218,500 0.0%
Trans to 409 MP Cap 1,795,200 0 1,795,200 0.0%
Trans to 410 W/S Debt Sery Fd 6,347,900 (220,600) 6,127,300 -3.5%
Trans to 412 W User Fee Cap Fd 16,988,600 0 16,988,600 0.0%
Trans to 414 S User Fee Cap Fd 33,883,000 0 33,883,000 0.0%
Trans to 470 Solid Waste Fd 138,400 0 138,400 0.0%
Reserves for Contingencies 3,737,500 0 3,737,500 0.0%
Reserves for Cash Flow 6,069,600 220,600 6,290,200 3.6%
Reserves for Attrition (479,000) 0 (479,000) 0.0%
Total Appropriation 142,801,200 0 142,801,200 0.0%
Revenues
Charges for Services 2,152,700 0 2,152,700 0.0%
Water Revenue 53,987,600 0 53,987,600 0.0%
Sewer Revenue 62,099,300 0 62,099,300 0.0%
Effluent Revenue 3,418,200 0 3,418,200 0.0%
Fines&Forfeitures 7,000 0 7,000 0.0%
Misc Revenues 379,600 0 379,600 0.0%
Interest/Misc 109,600 0 109,600 0.0%
Trans fin 109 Pel Bay MSTBU 14,200 0 14,200 0.0%
Trans fm 309 Gen Gov Fac Cap F 500,000 0 500,000 0.0%
Trans fin 409 W/S Assessmt 4,800 0 4,800 0.0%
Trans fm 470 Solid Waste Fd 527,500 0 527,500 0.0%
Trans fin 473 Mand Collet Fd 1,623,500 0 1,623,500 0.0%
Carryforward 24,084,900 0 24,084,900 0.0%
Less 5%Required by Law (6,107,700) 0 (6,107,700) 0.0%
Total Revenues 142,801,200 0 142,801,200 0.0%
On September 8,2015 the BCC approved the partial refunding of the 2006 County Water/Sewer District
Revenue Bonds. This reduced the debt service expenses for FY 2016 in the County Water/Sewer District
Debt Service Fund 410.
9/17/20153:22 PM
3,
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
COUNTY WATER/SEWER DISTRICT DEBT SERVICE FUND(410)
FY 16 FY 16 Amended %
Tentative Changes Tentative Budget
Appropriation Unit Budget Increase(Decrease) Budget Change
Operating Expenses 38,000 0 38,000 0.0%
Arbitrage Services 12,000 0 12,000 0.0%
Payment to Escrow Agent 0 0 0 N/A
Debt Service 11,000 0 11,000 0.0%
Debt Service-Principal 12,755,000 0 12,755,000 0.0%
Debt Service-Interest 6,268,500 (478,700) 5,789,800 -7.6%
Reserves for Debt Service 17,241,900 (43,300) 17,198,600 -0.3%
Reserves for Capital 300,000 0 300,000 0.0%
Total Appropriation 36,626,400 (522,000) 36,104,400 -1.4%
Revenues
Special Assessments 0 0 0 N/A
Interest/Misc 70,000 0 70,000 0.0%
Loan/Bond Proceeds 0 0 0 N/A
Trans fin 408 Water/Sewer Fd 6,347,900 (220,600) 6,127,300 -3.5%
Trans fm 411 W Impact Fee Cap 1 6,689,500 5,400 6,694,900 0.1%
Trans fm 413 5 Impact Fee Cap F 5,495,200 (49,400) 5,445,800 -0.9%
Carryforward 18,027,300 (257,400) 17,769,900 -1.4%
Less 5%Required by Law (3,500) 0 (3,500) 0.0%
Total Revenues 36,626,400 (522,000) 36,104,400 -1.4%
On September 8,2015 the BCC approved the partial refunding of the 2006 County Water/Sewer District
Revenue Bonds. This reduced the interest expenses for FY 2016 as well as the transfer in from
Water/Sewer Operating Fund and the Impact Fee Funds.
i
9/17/20153:22 PM
4 ,
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
COUNTY WATER IMPACT FEE CAPITAL FUND(411)
FY 16 FY 16 Amended %
Tentative Changes Tentative Budget
Appropriation Unit Budget Increase(Decrease) Budget Change
Operating Expenses 0 0 0 N/A
Capital Outlay 0 0 0 N/A
Trans to 410 W/S Debt Sry Fd 6,689,500 5,400 6,694,900 0.1%
Reserves for Contingencies 0 0 0 N/A
Reserves for Capital 5,580,900 (5,400) 5,575,500 -0.1%
Total Appropriation 12,270,400 0 12,270,400 0.0%
Revenues
Misc Revenues 0 0 0 N/A
Interest/Misc 42,000 0 42,000 0.0%
Impact Fees 4,900,000 0 4,900,000 0.0%
Carryforward 7,575,500 0 7,575,500 0.0%
Less 5%Required by Law (247,100) 0 (247,100) 0.0%
Total Revenues 12,270,400 0 12,270,400 0.0%
On September 8,2015 the BCC approved the partial refunding of the 2006 County Water/Sewer District
Revenue Bonds. This adjusted the debt service expenses for FY 2016 in the County Water/Sewer District
Debt Service Fund 410.
{
9/17/20153:22 PM
Amor
i
BUDGET RESOLUTION
CHANGES TO THE FY 2016 TENTATIVE BUDGET
COUNTY SEWER IMPACT FEE CAPITAL FUND(413)
FY 16 FY 16 Amended %
Tentative Changes Tentative Budget
Appropriation Unit Budget Increase(Decrease) Budget Change
Operating Expenses 100,000 0 100,000 0.0%
Capital Outlay 0 0 0 N/A
Repay to 414 Sewer Cap 1,000,000 0 1,000,000 0.0%
Trans to 410 W/S Debt Sry Fd 5,495,200 (49,400) 5,445,800 -0.9%
Reserves for Contingencies 10,000 0 10,000 0.0%
Reserves for Capital 6,998,800 49,400 7,048,200 0.7%
Total Appropriation 13,604,000 0 13,604,000 0.0%
Revenues
Misc Revenues 0 0 0 N/A
Interest/Misc 54,800 0 54,800 0.0%
Impact Fees 4,500,000 0 4,500,000 0.0%
Carryforward 9,277,000 0 9,277,000 0.0%
Less 5%Required by Law (227,800) 0 (227,800) 0.0%
Total Revenues 13,604,000 0 13,604,000 0.0%
On September 8,2015 the BCC approved the partial refunding of the 2006 County Water/Sewer District
Revenue Bonds. This reduced the debt service expenses for FY 2016 in the County Water/Sewer District
Debt Service Fund 410.
9/17/20153.22 PM