Agenda 05/10/2016 Item #16F 35/10/2016 16. F.3.
Recommendation to provide after- the- fact approval for the submittal of Rural Business
Development Grant (RBDG) grant application to the United States Department of
Agriculture Rural Development (USDA) for the Immokalee Culinary and Agribusiness
Accelerator in the amount of a $200,000.
OBJECTIVE: To receive after -the -fact approval from the Board of County Commissioners to
submit a RBDG grant application to the USDA to fund equipment for the Immokalee Culinary
and Agribusiness Accelerator (Immokalee Accelerator).
CONSIDERATIONS: On September 10, 2013, Agenda Item II.C., the BCC approved the
Office of Business & Economic Development's FY14 Business Plan including a goal of
developing a Business Accelerator program. Policy direction from the November 26, 2013 and
December 10, 2013 BCC meetings culminated in the May 13, 2014 approval of the Collier
County Innovation Accelerator Business Plan including authorizing its implementation. A
critical component of the accelerator development process was obtaining a $2,500,000 State of
Florida Collier County Soft Landing Accelerator Grant to develop a soft landing accelerator
project. Only about $740,000 of the original appropriation was able to be spent on the
Accelerator project part of which was used to pay for the Immokalee Accelerator design. An
additional State appropriation was obtained by Economic Incubators, Inc. in the amount of
$2,000,000, FY 2017, for the accelerator project (the appropriation includes $250,000 for
FGCU programs). Staff researched federal funding opportunities and believes that the
$200,000 RBDG Grant would leverage the FY 2017 State appropriation. Proceeds of the
RBDG Grant would be used to purchase equipment for the Immokalee Accelerator.
The Immokalee Accelerator will offer an agribusiness focused culinary food accelerator
equipped with commercial kitchen equipment, food product development and testing equipment,
cold food storage, and loading docks, meeting all FDA, USDA and state applicable
requirements. The purpose of this project is to recruit companies into Florida that create high
value employment opportunities, attract foreign direct investment, improve export opportunities
for Florida Companies, and foster an environment for entrepreneurs who desire to stay in the
region and build their own business. These Accelerators will play a critical role in diversifying
the type of companies in our region, and creating new employment and career opportunities for
our work force. Under this application, Collier County is requesting funding to purchase specialized
equipment for the Immokalee Accelerator to assist small and emerging businesses within Immokalee and
the eastern portion of Collier County.
A highly valuable function of the Immokalee Accelerator is the dedication of a 1,000 sq. ft. for
the University of Florida staffed and operated food science research, development and testing
facility. Staff believes that this important collaboration between Collier County and the
University of Florida can benefit Immokalee's Agribusiness community.
This application is being presented after -the -fact. USDA officials met with County Staff on
March 2, 2016, to discuss possible funding opportunities for the Immokalee Accelerator. USDA
officials notified County Staff of the RBDG Grant and advised the County to proceed with the
Packet Page -967-
5/10/2016 16. F.3.
application on March 14, 2016. Unfortunately, the application was required to be signed and
returned to the USDA no later than March 31, 2016. Due to agenda submittal deadlines, it was
necessary to submit the application prior to the regularly scheduled Board meeting. Collier
County CMA #5330 authorizes the County Manager to approval the submittal of grant
applications with subsequent Board of County Commissioners action at the next available Board
meeting to ratify the approval as "after -the -fact."
FISCAL IMPACT., The maximum grant request permitted is $200,000. The grant funding will
be used to purchase specialized equipment necessary for development of the Immokalee
Culinary and Agribusiness Accelerator. The subject grant does not require a match. Initial
development costs are expected to be approximately $1,300,000. The majority of development
costs will be funded with a portion of the $2,000,000 FY17 State Department of Economic
Opportunity (DEO) grant provided to Economic Incubators, Inc. to further development of the
Collier County Accelerator program.
GROWTH MANAGEMENT IMPACT: This request is consistent with Objective 3 of the
Economic Element of the Collier County Growth Management Plan which states: "Collier
County will support programs which are designed to promote and encourage the recruitment of
new industry as well as the expansion and retention of existing industries in order to diversify the
County's economic base."
LEGAL CONSIDERATIONS: The Board will have the opportunity to accept or reject the funds
if the grant is approved. Accordingly, this Office has no issue with respect to the legality of this
request, which is appropriate for Board action and requires a majority vote for Board action. —
JAB
RECOMMENDATION: Recommendation to provide after -the -fact approval for the submittal
of Rural Business Development Grant (RBDG) grant application to the United States
Department of Agriculture Rural Development (USDA) for the Immokalee Culinary &
Agribusiness Accelerator in the amount of a $200,000.
Prepared by: Jace Kentner, Interim Director, Office of Business and Economic Development
Attachments:
1. Grant Application
2. County Manager Approval
Packet Page -968-
5/10/2016 16. F.3.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.F.16.F.3.
Item Summary: Recommendation to provide after- the- fact approval for the submittal of
Rural Business Development Grant (RBDG) grant application to the United States Department
of Agriculture Rural Development (USDA) for the Immokalee Culinary and Agribusiness
Accelerator in the amount of a $200,000.
Meeting Date: 5/10/2016
Prepared By
Name: JenniferLeslie
Title: Administrative Assistant, Office of Business & Economic Development
5/4/2016 8:49:58 AM
Submitted by
Title: Economic Research Analyst, Office of Business & Economic Development
Name: KentnerJace
5/4/2016 8:50:00 AM
Approved By
Name: Joshua Thomas
Title: Grants Support Specialist, Grants Management Office
Date: 5/4/2016 9:25:10 AM
Name: StanleyTherese
Title: Manager - Grants Compliance, Grants Management Office
Date: 5/4/2016 11:37:42 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 5/4/2016 3:20:00 PM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 5/4/2016 3:54:25 PM
Packet Page -969-
5/10/2016 16.F.3.
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5/10/2016 16.F.3.
OMB Number. 4040.0004
Expiration Date: 0313112012
Application for Federal Assistance SF424
of.S.ubmission:
E] Preapplication
F/ Application
n ChangedlCorrected Appliication
' 2, Type of Application: ' If Revision, select appropriate letter(s):
[] New
E] Continuation • Other (Specify)
n Revision
' 3. Date Received: 4. Applicant Identifier.
Compete6 Ey Grank.p7✓upon semmtssion.
5a. Federal Entity Identifier. ' 5b. Federal Award identifier.
Slate Use Only:
6. Date Received by State: -��
7. State Application Identifier.
8. APPLICANT INFORMATION:
• a. Legal Name:_ .
Collier Count Board of CountyCommissioners
' b. Employerrraxpayer Identification Number (EINMN):
' c. Organizational DUNS:
596000558
d. Address:
• Street 1: 3299 Tamiami Trail East
Street 2: ISuit, 202
' CityNa les
County/Parish: lCollier Count
State: Florida ....:. . ....: ... .... .
Province
Country: USA: UNITED STATES
• Zip / Postal Code:
34112-5749 .
e. Organizational Unit:
Department Name:
Division Name:
Business & Economic Development
f. Name and contact information of person to be contacted on matters involving this application:
Prefur. r. ,:......,..
M • First Name: Jace
Middle Name:
• Last Name:
Kentner
Suffix.
Title: I Interim Director
Organizational Affiliation:
Telephone Number '.` 239 `252-4040 ' ` ``` ` ' ` '' Fax Number. 239 252-6718
' Email:
Packet Page -971-
IApplication for Federal Assistance SF -424
9. Type of Applicant i -Select Applicant Type:
Type of Applicant 2- Select Applicant Type:
Type of Applicant 3- Select Applicant Type:
Omer (specify):
• 10. Name of Federal Agency:
5/10/2016 16.F.3.
rieulture 'Rural Develnement ....
1i. Catalog of Federal Domestic Assistance Number:
I CFDATitle:
11Rural Business Development Program
' 12. Funding Opportunity Number:
113. Competition Identification Number.
I Mr.
II& Areae Affected by Project O les, Counties, States, etc.):
ITtnmokalee Add Attachments. DaleteAttacbments VlewAtiacbm@nts 4` `
Packet Page -972-
?01' 1
5/10/2016 161.3.
I Application for Federal Assistance SF -424 I
16. Congressional Districts Of.
'a. Applicant b. Program/Project 2S7777
Attach an additional list of PrograrnlProject Congressional Districts 9 needed,
Add Attachments .' _ F 777771
Delete Attachim:—#.
17. Proposed Project:
a. Start Date:
b. End Date:
18. Estimated Funding
a. Federal
200 000:00
b. Applicant
0100
c. State
d. Local
a. Other
* I. Program Income
`g. TOTAL
i2l) '000.00
T cuay..
Ela. This application was made available to the State under the Executive Order 12372 Process for review on
E] b. Program is subject to EA. 12372 but has not been selected by the State for review.
R] c. Program Is not covered by E.O. 12372.
n
:) yes 671 No
If "Yes, provide explanation and attach.
21. *By signing this application, I certify (1) to the statements contained in the list of certifications- and (2) that the statements
herein are true, complete and accurate to the best of my knowledge. I also provide the required assurances- and agree to comply with any
resulting terms If I accept an award. I am aware that any false, fictitious, or fraudulent statements or claims may subject me to criminal,
civil, or administrative penalties. (U.S. Code, Title 218, Section 1001)
** The listof certifications and assurances, oran internet site where you may obtain this list, is contained in the announcementor agency
specific Instructions.
Authorized Representative:
Prefec Mr. First Name: -�J
Middle Name:
Packet Page -973-
BUDGET INFORMATION - Non -Construction Programs
OMB Approval No. 0348-0044
SECTION A - BUDGET.SUMMARY :. .
Grant Program
Function
or Activity
a
Catalog of Federal
Domestic Assistance
Number
b
Estimated Unobligated Funds
New or Revised Budget
Federal
c
Non -Federal
d
Federal
e
Non -Federal
Total
1. Rural Business Devfi
$ 200,000.00
$
$
$
$ 200,000.00
2.
0.00
3,
0.00
4.
0.00
5. Totals
$ 200,000.00
J$ 0.001$
0.001$
0.001$
200,000.00
SECTION B - BUDGET CATEGORIES
6. Object Class Categories
GRANT PROGRAM, FUNCTION OR ACTIVITY
Total
(5)
(1) Accelerator (2) (3)
a. Personnel
$ 0.00
$
$
$
$ 0.00
b. Fringe Benefits
0.00
0.00
c. Travel
0.00
0.00
d. Equipment
0.00
0.00
e. Supplies
0.00
0.00
f. Contractual
200,000.00
200,000.00
g. Construction
0.00
0.00
h. Other
0.00
0.00
L Total Direct Charges (sura of 6a -6h)
200,000.00
0.00
0.00
0.00
200,000.00
j. Indirect Charges
0.00
k. TOTALS (sum of 6i and 6j)
$ 200,000.00
$ 0.00
$ 0.00
$ 0.00
$ 200,000.00
7. Program Income
Is
Is
Is Is
$ 0.00
Previous Edition Usable
Authorized for Local Reproduction
Standard Form 424A (Rev. 7-97)
Prescribed by OMB Circular A-'102
Ut
O
N
O
H
O
-n
W
SECTION C - NON-FEDERAL;RESOURCES
;
(a) Grant Program
(b) Applicant
(c) State
(d) Other Sources
(e) TOTALS
8, Rural Business Development Grants
$ 200,000.00
$
$
$ 200,000.00
9
0.00
10,
0.00
11.
0.00
12. TOTAL (sura of lines 8-11)
$ 200,000.00
$ 0.00
$ 0.00
$ 200,000.00
SECTION D - FORECASTED CASH NEEDS
13. Federal
Total for 1st Year
1st Quarter
2nd Quarter
3rd Quarter
4th Quarter
$ 200,000.00
$ 50,000.00
$ 50,000.00
$ 50,000.00
$ 50,000.00
14. Non -Federal
0.00
15. TOTAL (sum of lines 13 and 14)
$ 200,000.001$
50,000.00
$ 50,000.00
$ 50,000.00
$ 50,000.00
SECTION E - BUDGET ESTIMATES OF FEDERAL FUNDS NEEDED FOR BALANCE OF THE PROJECT
(a) Grant Program
FUTURE FUNDING PERIODS ears
b First
c Second
d Third
a Fourth
16.Rural Business Development Grants
$
$
$
$
17.
18.
19.
20. TOTAL (sum of lines 16-19)
$ 0.00
$ 0.00
$ 0.00
Is 0.00
SECTION F - OTHER BUDGET INFORMATION
21. Direct Charges: __j'22.
Indirect Charges:
23. Remarks:
Authorized for Local Reproduction Standard Form 424A (Rev. 7-97) Page 2
O
N
O
O
O
TI
W
5/10/2016 16. F.3.
OMB Approval No. 0348-0040
ASSURANCES - NON -CONSTRUCTION PROGRAMS
Public reporting burden for this collection of information is estimated to average 15 minutes per response, including time for reviewi
instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection
information. Send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions
reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project (0348-0040), Washington, DC 20503.
PLEASE DO NOT RETURN YOUR COMPLETED FORM TO THE OFFICE OF MANAGEMENT AND BUDGET.
SEND IT TO THE ADDRESS PROVIDED BY THE SPONSORING AGENCY.
NOTE: Certain of these assurances may not be applicable to your project or program. If you have questions, please contact the
awarding agency. Further, certain Federal awarding agencies may require applicants to certify to additional assurances. If such
is the case, you will be notified.
As the duly authorized representative of the applicant, I certify that the applicant:
1.
Has the legal authority to apply for Federal assistance
and the institutional, managerial and financial capability
(including funds sufficient to pay the non -Federal share
of project cost) to ensure proper planning, management
and completion of the project described in this
application.
2. Will give the awarding agency, the Comptroller General
of the United States and, if appropriate, the State,
through any authorized representative, access to and
the right to examine all records, books, papers, or
documents related to the award; and will establish a
proper accounting system in accordance with generally
accepted accounting standards or agency directives.
3. Will establish safeguards to prohibit employees from
using their positions for a purpose that constitutes or
presents the appearance of personal or organizational
conflict of interest, or personal gain.
4. Will initiate and complete the work within the applicable
time frame after receipt of approval of the awarding
agency.
5. Will comply with the Intergovernmental Personnel Act of
1970 (42 U.S.G. §§4728-4763) relating to prescribed
standards for merit systems for programs funded under
one of the 19 statutes or regulations specified in
Appendix A of OPM's Standards for a Merit System of
Personnel Administration (5 C.F.R. 900, Subpart F).
6. Will comply with all Federal statutes relating to
nondiscrimination. These include but are not limited to:
(a) Title VI of the Civil Rights Act of 1964 (P.L. 88-352)
which prohibits discrimination on the basis of race, color
or national origin; (b) Title IX of the Education
Amendments of 1972, as amended (20 U.S.C. §§1681-
1683, and 1685-1686), which prohibits discrimination on
the basis of sex; (c) Section 504 of the Rehabilitation
Previous Edition Usable
Act of 1973, as amended (29 U.S.C. §794), which
prohibits discrimination on the basis of handicaps; (d)
the Age Discrimination Act of 1975, as amended (42
U.S.C. §§6101-6107), which prohibits discrimination
on the basis of age; (e) the Drug Abuse Office and
Treatment Act of 1972 (P.L. 92-255), as amended,
relating to nondiscrimination on the basis of drug
abuse; (f) the Comprehensive Alcohol Abuse and
Alcoholism Prevention, Treatment and Rehabilitation
Act of 1970 (P.L. 91-616), as amended, relating to
nondiscrimination on the basis of alcohoi abuse or
alcoholism; (g) §§523 and 527 of the Public Health
Service Act of 1912 (42 U.S.C. §§290 dd-3 and 290 ee-
3), as amended, relating to confidentiality of alcohol
and drug abuse patient records; (h) Title VIII of the
Civil Rights Act of 1968 (42 U.S.C. §§3601 et seq.), as
amended, relating to nondiscrimination in the sale,
rental or financing of housing; (1) any other
nondiscrimination provisions in the specific statute(s)
under which application for Federal assistance is being
made; and, (j) the requirements of any other
nondiscrimination statute(s) which may apply to the
application.
7. Will comply, or has already complied, with the
requirements of Titles Ii and III of the Uniform
Relocation Assistance and Real Property Acquisition
Policies Act of 1970 (P.L. 91-646) which provide for
fair and equitable treatment of persons displaced or
whose property is acquired as a result of Federal or
federally -assisted programs. These requirements apply
to all interests in real property acquired for project
purposes regardless of Federal participation in
purchases.
8. Will comply, as applicable, with provisions of the
Hatch Act (5 U.S.C. §§1501-1508 and 7324-7328)
which limit the political activities of employees whose
principal employment activities are funded in whole or
in part with Federal funds.
Authorized for Local Reproduction
Packet Page -976-
Standard Form 4246 (Rev. 7.97)
Prescribed by OMB Circular A-102
9. Will comply, as applicable, with the provisions of the Davis -
Bacon Act (40 U.S.C. §§276a to 276a-7), the Copeland Act
(40 U.S.C. §276c and 18 U.S.C. §874), and the Contract
Work Hours and Safety Standards Act (40 U.S.C. §§327-
333), regarding labor standards for federally -assisted
construction subagreements.
10. Will comply, if applicable, with Flood insurance purchase
requirements of Section 102(a) of the Flood Disaster
Protection Act of 1973 (P.L. 93-234) which requires
recipients in a special flood hazard area to participate in the
program and to purchase flood insurance if the total cost of
insurable construction and acquisition is $10,000 or more.
11. Will comply with environmental standards which may be
prescribed pursuant to the following: (a) institution of
environmental quality control measures under the National
Environmental Policy Act of 1969 (P.L. 91-190) and
Executive Order (EO) 11514; (b) notification of violating
facilities pursuant to EO 11738; (c) protection of wetlands
pursuant to EO 11990; (d) evaluation of flood hazards in
floodplains in accordance with EO 11988; (e) assurance of
project consistency with the approved State management
program developed under the Coastal Zone Management
Act of 1972 (16 U.S.C. §§1451 et seq.); (f) conformity of
Federal actions to State (Clean Air) Implementation Plans
under Section 176(c) of the Clean Air Act of 1955, as
amended (42 U.S.C. §§7401 et seq.); (g) protection of
underground sources of drinking water under the Safe
Drinking Water Act of 1974, as amended (P.L. 93-523);
and, (h) protection of endangered species under the
Endangered Species Act of 1973, as amended (P.L. 93-
205).
TURE OF AUTHORIZED CERTIFYING OFFICIAL
ICANT ORGANIZATION
Collier County Board of County Commissioners
5/10/2016 16. F.3.
12. Will comply with the Wild and Scenic Rivers Act of
1968 (16 U.S.C. §§1271 et seq.) related to protecting
components or potential components of the national
wild and scenic rivers system.
13. Will assist the awarding agency in assuring compliance
with Section 106 of the National Historic Preservation
Act of 1966, as amended (16 U.S.C. §470), EO 11593
(identification and protection of historic properties), and
the Archaeological and Historic Preservation Act of
1974 (16 U.S.C. §§469a-1 at seq.).
14. Will comply with P.L. 93-348 regarding the protection of
human subjects involved in research, development, and
related activities supported by this award of assistance.
15. Will comply with the Laboratory Animal Welfare Act of
1966 (P.L. 89-544, as amended, 7 U.S.C. §§2131 et
seq.) pertaining to the care, handling, and treatment of
warm blooded animals held for research, teaching, or
other activities supported by this award of assistance.
16. Will comply with the Lead -Based Paint Poisoning
Prevention Act (42 U.S.C. §§4801 et seq.) which
prohibits the use of lead-based paint in construction or
rehabilitation of residence structures.
17. Will cause to be performed the required financial and
compliance audits in accordance with the Single Audit
Act Amendments of 1996 and OMB Circular No. A-133,
"Audits of States, Local Governments, and Non -Profit
Organizations."
18. Will comply with all applicable requirements of all other
Federal laws, executive orders, regulations, and policies
governing this program.
TITLE
County Manager
Packet Page -977-
DATE SUBMITTED
March 28, 2016
standard Form 4Z4b tKev. r-arp aacrc
5/10/2016 16.F.3.
Scone of Work
Rural Business Development Grant Application
Collier County
Collier County is applying for a Rural Business Development Grant (RBDG) from Rural
Development (hereafter referred to as "grantor"), an Agency of the USDA. The following
Scope of work will be used to measure the performance of Collier County (hereafter
referred to as "grantee").
1) The specific purposes for which grant funds will be utilized:
The goal of this project, called the Immokalee Culinary Accelerator, is to enhance the economic
competitiveness of the rural communities in Southwest Florida, to promote job growth and to
assist small businesses in expanding. The area to be covered by the project is the unincorporated
community of Immokalee in Collier County. This community is a small, rural area that is
heavily reliant on agriculture. Yet the agriculture market has been threatened over the years with
declines in the number of jobs. These factors, combined with the counties' limited resources,
have created a need to diversify the economy with industries that complement and build upon
one another.
Establishment of the Accelerator for entrepreneurial activity for the agribusiness industry,
culinary businesses, chefs, and home cooks and food entrepreneurs with a full suite of 21St
Century capabilities (4,000 sq. ft. production kitchen, equipment, cold storage, packaging and
shipping center) and the expertise and testing capabilities of a 1,000 sq. ft. University of Florida
staffed and operated food science research, development and testing facility.
This RBDG application builds on an existing foundation, which bricks and motor were paid for
by an USDA grant over a decade ago. Under this application, Collier County is requesting
funding to purchase specialized equipment for the Immokalee Culinary Accelerator to assist
small and emerging businesses within Immokalee and the eastern portion of Collier County.
This equipment will guarantee that the Immokalee Culinary Accelerator has an FDA approved
and state licensed facility for production and assembly space for culinary related business. The
overall concept of the commercial kitchen incorporates state -of -the art equipment and divides the
kitchen into different work stations with adjoining flexible office space that allows for shared
and co -working environments.
The Culinary Kitchen will utilize a large shared -use processing to create a wide range of food
products such as vegetables, fruits, jams, jellies, soups, sauces, beverages, pies, cakes, breads,
seasoning blends, entrees side dishes, and candies. The workstations concept is as follows:
• The "cold process" area, which is designated for the preparation and processing of
produce in its raw state.
• The "hot process" area that will provide a range of process capabilities including
blanching, steaming, cooking, roasting, and baking.
1 (Page
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5/10/2016 16. F.3.
The "dry process" area that will be devoted to equipment used for producing items such
as fruit pies, breads, cookies and other baked goods, as well as seasoning blends,
dehydrated fruits, vegetables, and herbs.
The "cold assembly" area that will allow for limited packaging of refrigerated, frozen or
ambient products, with sealing, labeling and shank wrapping equipment.
The purpose of the culinary kitchen is to:
• Assist start-up food businesses in need of a licensed first facility;
• Enhance home-based businesses that wish to legalize and grow their operation
• Provide specialized kitchen equipment;
• Promote businesses looking to grow or reach a new market;
• Develop an environment to experiment with new food products, processes, and test items;
• Encourage a synergistic gathering place to meet other likeminded individuals
Collier County is requesting funding from the U.S. Department of Agriculture through the Rural
Business Development Grant (RBDG) in the amount of $200,000 to purchase and install
equipment for the accelerator. A FYI State of Florida allocation of $500,000 will be utilized to
complete the interior build -out of the facility.
2) Timeframes or dates by which action surrounding the use of funds will be
accomplished.
Once grant approval is received, Collier County will immediately begin implementing the
project by procuring a contractor. The project will be complete within the year.
Interior Build -Out: 6-8 months
Equipment Installation 1 year (12 months)
3) Who will be carrying out the purpose for which the grant is made
The applicant, Collier County, has a long-standing demonstrated capability to provide the
requested services for the proposed infrastructure improvements.
Collier County departments are also familiar with handling grants. For the last two years, they
have received approximately $2.5 million annually in CDBG and HOME funds directly from
HUD. Additionally, they received approximately $1.4 million last year in Florida State Housing
Initiatives Partnership (SHIP) funding from the State of Florida for affordable housing. SHIP
funding is derived from the documentary stamp tax on real estate transactions and is distributed
among Florida counties based on their population.
4) How the grant purposes will be accomplished.
The applicant, Collier County will work directly with the contractor through the procurement
process. After the equipment is installed and the facility is certified, businesses will begin
utilizing the facility immediately. The benefits of the proposed project are job creation and
diversification of the local economy.
2 1 P a g e
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5/10/2016 16. F.3.
Collier County is very well suited to emerge as an established state staging portal for attracting
entrepreneurs and international business development. The Accelerator would be built upon the
world-class agribusinesses that surrounds the eastern part of Collier County.
Having a positive economic impact on the community being served is the primary goal. The
mission is to create an innovation ecosystem for high growth companies so that they can develop
relationship, partnerships, find venture capital, and take root in Collier County and Florida.
5) Documentation regarding the availability of matching funds
There is no cost sharing requirement required for this grant application. However, Collier
County will leverage the FY16 allocation from the State of Florida. $500,000 of the State
allocation will be utilized to complete the interior build -out of the facility.
6) Project Budget
. Immokalee Culinary.Accelerator
(Programmatic costs only)
USDA Grant $
State Allocation
Personnel
$0
$0
Fringes
$0
$0
Travel
$0
$0
Supplies
$0
$0
Contractual
$200,000
$500,000
Other
$0
$0
Indirect
$0
$0
Total
$200,000
$500,000
7) Additional information to justify the need for the project:
a) Information which will establish/identify the need for the Immokalee
Culinary Accelerator.
The Immokalee Culinary Accelerator is located in Collier County. Economic statistics are as
follows:
3 1 P a g e
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5/10/2016 16. F.3.
,�� �<' `�.� ,� � Imm�►k�l<�e � Colilie� �`" 1.:>Fl<p>�id� r , � � * US f ���'z
w
yx r t r Coin ' 3 a w s x
_..__
Unem to rnent Rate 5.1 % 5.2%� ^ ` ~ l 5.6%
5.5
2010 Census Po ulation 25,154 338,728 18,80],310 348,744,000
Source; 2016 Unemployment rates are based on FL Department of Economic upportumty (coiner uounty) ana
homefacts.com (Immokalee); Median Household Income based on US Census Bureau Quick Facts 2010-2014;
Population is based on 2010 Census
In addition to the above statistical data, Immokalee has been adversely affected by: 4 federal
disaster designations in the past 10 years, 4 brownfield sites, and a "Rural Area of Concern"
designation by the Governor.
Additional Immokalee statistical data:
The Southwest Florida Regional Planning Council recently submitted for the Promise Zone
Designation - Round 3. The area defined as the Southwest Florida Promise Zone (SFPZ) covers
all of Glades and Hendry Counties in addition to the northern section of Collier County including
the rural community of Immokalee, north to the Hendry County border. This three -county area
is rural in nature and lies in the southerly center of the state, away from Florida's coastline. Its
economy relies heavily on agriculture and livestock. Together, the three counties have 11% of
the state's total acres in farmland and produce 20% of the state's $1.8 billion annual fruit harvest
according to the 2012 Census of Agriculture.
The SFPZ is an area facing many challenges. As indicated below in Table 2, it has a diverse
population that is largely Hispanic, especially in Immokalee. (For data purposes, the Immokalee
CDP Census area data were used for the unincorporated portion of Collier County included in
the Promise Zone application. The CDP captures approximately 95% of the population in the
included area of Collier County and provides recent data on the population.)
4 1 P a g c
Packet Page -981-
Immokalee CDP
Florida
Median A e
25.5
_40.8
% Female
44.7%
51.1%
_
% Black or African American
18,9%
16.7%
% His anic or Latino
75.6%
23.6%
% Native American
I%
.5%
% Language other than Eng, spoken at home, age 5+
80,5%
27.3%
% Foreign born
42.6%
19.3%
% High school graduate or higher, age 25+
32.7%
85.8%
Persons per household
5.08
2.58
% below poverty level
45.0%
15.6%
Sources: U.S. Census Bureau, American Community Survey (2013).
4 1 P a g c
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5/10/2016 16. F.3.
b) Experience in Economic Development.
Collier County recognizes the need to support and promote economic development through
regional initiatives. Additionally, the county recognizes that long-range economic development
planning is mutually beneficial to the county, its subsidiaries, and the designated regional centers
within the County. For this reason, the county has been an active member since 1992 in the
Federal Economic Development District for Southwest Florida.
Collier County has partnered with Career Source Southwest Florida which brings many
advantages to this project form their expertise in employment and training, to the management of
multiple facilities spread throughout the five counties in the Southwest Florida area.
c) Job Creation and Retention
The Southwest Florida Regional Planning Council (SWFRPC) conducted an analysis on a
culinary accelerator, in Immokalee, which would employ 267 workers by 2025. SWFRPC
utilized its REMI Policy Insight model to generate the employment forecasts.
The Year 1 project total personal income equals $970,000. The accelerator would employ 6 new
workers when the project begins in year 1. By Year 5, the accelerator will employ 108 workers
creating 107 indirect jobs for a total of 215. The jobs created by the company generate an
average of $6.88 million annually in personal income in its first 5 years of operation.
Total new employment would contribute an average of $10.12 million to the Gross County
Product from Year 1-5. Gross County Product is equal to output excluding the intermediate
inputs. It represents compensation and profits. The project is also expected to have a large
impact on Collier County's output, with a projected increase of $2.22 million in Year 1.
The Accelerator would have a number of exceptionally positive outcomes and impacts on the
local economy and the region in general including:
• Recruiting companies into Florida that create high-value employment opportunities for its
citizens.
• Attracting foreign direct investment.
• Improving export opportunities for Florida companies.
• Extending and expanding the superb brand recognition the region currently enjoys.
• Building new futures for young citizens who desire to stay in the region and build their
own business.
• Creating a synergy with the region's educational institutions and serving as an important
feeder into Florida Gulf Coast University's Innovation -Hub Research Park.
d) Small Business Development
The strategic plan described in the Accelerators Business Plan captures how small business
development will occur for entrepreneurial activity for the agribusiness industry, culinary
5 1 P a g e
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5/10/2016 165.3.
businesses, chefs, and home cooks and food entrepreneurs. The Accelerator will provide services
such as: translation services, language training, domestic market research and entry assistance
plus many more identified in the business plan.
e) Community & Economic Development Plans
The Immokalee Culinary Accelerator is included in Southwest Florida Economic Development
District's Comprehensive Economic Development Strategy (CEDS), is consistent with, and does
not duplicate, economic development activities under existing community or economic
development plans for the community. The Vital Project is described on page 30 of the CEDS,
which references the project, is attached.
Funding under this grant will be used in alignment with the Comprehensive Economic
Development Strategy (CEDS) of the Southwest Florida Regional PIanning Council (SWFRPC).
The Council's CEDS plan is based on the Florida Chamber Foundation's Six Pillars framework,
which is consistent with the DEO five-year Statewide Economic Strategic Plan. In addition, this
Vital Project supports the strategy under the Innovation and Economic Development Pillar which
states "Innovation, Commercialization, Entrepreneurism, Global Trade, and Economic
Development". Ultimately this project will further that strategy.
b1Page
Packet Page -983-
5/10/2016 16.F.3.
This Scope of Work is submitted by the grantee. Upon approval by the grantor, the
grantee agrees that no changes will be made to the Scope of Work without prior written
approval by the grantor.
Collier County (GRANTEE)
C'County Manager
By: Qz�'
(Signature) i e (Date)
6/
This Scope of Work is hereby approved by USDA - Rural Development.
USDA - RURAL DEVELOPMENT
By;
(Signature) t e) (Date)--
711'age
Packet Page -984-
5/10/2016 161.3.
RD Instruction 1940-Q
Exhibit A-1
CERTIFICATION FOR CONTRACTS, GRANTS AND LOANS
The undersigned certifies, to the best of his or her knowledge and belief,
that:
1. No Federal appropriated funds have been paid or will be paid, by or
on behalf of the undersigned, to any person for influencing or attempting to
influence an officer or employee of any agency, a Member of Congress, an
officer or employee of Congress, or an employee of a Member of Congress in
connection with the awarding of any Federal contract, the making of any
Federal grant or Federal loan, and the extension, continuation, renewal,
amendment, or modification of any Federal contract, grant or loan.
2. If any funds other than Federal appropriated funds have been paid or
will be paid to any person for influencing or attempting to influence an
officer or employee of any agency, a Member of Congress, an officer or
employee of Congress, or an employee of a Member of Congress in connection
with this Federal contract, grant or loan, the undersigned shall complete and
submit Standard Form - LLL, "Disclosure of Lobbying Activities," in accordance
with its instructions.
3. The undersigned shall require that the language of this certification
be included in the award documents for all subawards at all tiers (including
contracts, subcontracts, and subgrants under grants and loans) and that all
subrecipients shall certify and disclose accordingly.
This certification is a material representation of fact upon which
reliance was placed when this transaction was made or entered into.
Submission of this certification is a prerequisite for making or entering into
this transaction imposed by section 1352, title 31, U.S. Code. Any person who
fails to file the required certification shall be subject to a civil penalty
of not less than $10,000 and not more than $100,000 for each such fail
c'_- ag2 D 3-29-2016
(name) (date)
County Manager
(title)
.O.
Packet Page -985-
(08-21-91) PN 171
USDA-FmHA
Form FmHA 194020
Rev, 1-92)
Pnsition 3 5/10/2016 161.3.
.3.
FORM APPilOVE6
ome NO. 0575.0 4
REQUES i FOR ENVIRONMENTAL INFORMATION Name
Manufacturing F
Location
Collier County.
F Lori dt
`tem 1a. Has a Federal, State, or Local Environmental impact Statement or Analysis been prepared for this project?
11 Yes O No 0Copy attached as EXHIBIT I -A.
1b. If "No," provide the information requested in Instructions as EXHIBIT 1.
tem 2. The State Historic Preservation Officer (SHOP) has been provided a detailed project description and has been requested to submit
comments to the appropriate FmHA Office. O Yes KNo Date description submitted to SHPO
tem 3. Are any of the following land uses or environmental resources either to be affected by the proposal or located within or adjacent to the
project sha(s)? (Check appropriate box for every item of rhe following checklist).
Yes No Unknown Yes No Unknow
t. industrial ............................................. M 0 O 18, Beaches........................................................... 0 IN 0
_. Commercial ......................................... D3
J.. Residential ........................................... 0 M
•t. Agricultural ......................................... 0 X)
5. Grazing ................................................. O @
D19. Dunes ............... ....................... I....................... O "0
D20. Estuary......................................................... ❑ Go
0 21. Wetlands......................................................... O 0
0 22. Floodplain ...................................................... O (3
ON
FOC
0
6. Mining, Quarrying .............................
0
97
❑
23. Wilderness .....................................................
O
M
0
(designared or proposed under tate tyilderness
Forests..................................................
O
0
Arr1
24. Wild or Scenic River ....................................
O
l�
0
-:. Recreational ................ ......................
❑
i10
(proposed or designated under the Wild and
Scenic Rivers Act)
>. Transportation ....................................
0
91
C
25. Historical, Archeological Sites ..................
O
lb1
(Listed on the National Register of Hlstorle
rt. Parks ...................................................
0
?tl
❑
Places or which may be eligible for listing)
I.fiospitals....................................
❑
i(]
0
26. Critical Habitats............................................
❑
M
0
(eadangeredithreatened species)
�. Schools .................................................
O
K)
0
27. Wildlife ...........................................................
0
iJ
C
1. Open spaces ........................................
D
n
O
28. Air Quality................:....................................
O
XI
C
•1. Aquifer Recharge Area .....................
0
❑
29. Solid Waste Management......... I ........ ... .......
O
00
0
til
30. Energy Supplies ............................................
❑
!Si
0
�. Steep Slopes ........................................
0
❑
31. Natural Landmark .........................................
O
N
O
:.. Wildlife Refuge ..................................
❑
❑
(Listed on National Registry of NaturalLandmarks)
7. Shoreline ..............................................
0
N3
0
32. Coastal Barrier Resources System .............
0
W
0
.vin 4. Are any facilities under your ownership, lease, or supervision to be utilized in the acco plisherrent of this project, eliher )fisted or
under consideration for listing on the Environmental Protection Agency's Lisi fio t ng Fac' li ? ,Ci Yes
—/-y
Z No
Signed;
(Dare) ,
/ Executive Arrector
(Title)
Public reporlint burden Joe this collection of Information is estimated to overate t4 to 40 haunt per trsgon.e, (nctudrnj the t(mt for revlatutng in-
structions. scorching existing data sources, ratherins� and maintaining the data needed, and complaline and reviewine/he cotteciion of information. Send
Comment, rerpard,ne this burden estrmate or any ott�era.becl of (hit collection ofinformatton, inetudffn sugresdons lorreducing this burden, to Deport -
men( o/ Atricutfure Clearance Officer, 0111,1!, rtoom 401.W Washington. D.C. 70250) and to fho 0 ffec orr fonagement and Budget, PoAerworli 1Jq�e•
duedon ProRrt (OJfIA No. 0575.00941. Wosh(nglon, D.C.20S03. nr-_.- nn A` nc••n rokf (his form to either of Mesa addresses, forward to MA
only, + Packet Page -986-
EXHIBIT X
X. Primary Beneficiaries
5/10/2016 16.F.3.
The proposed industrial building will most likely be the first industrial structure located in
the airport industrial park. The Collier County Airport Authority shall benefit from this
project along with the prospective businesses -that will locate in the building. The area
surrounding the airport will benefit from this capital improvement.
2. Area Description
a. The proposed building shall be placed on an approximate five -acre site within the
airport industrial park. The site is flat, fenced, and, in general, roughly prepared to
accommodate a building of the type proposed. The area surrounding the site is
comprehensively planned to coincide with the airport industrial park. The
surrounding area is planned by the Airport Master Plan and on file with the Federal
Aviation Administration.
b. The proposed building will most likely be the first industrial building placed in the
airport industrial park. The airport industrial park, and the area surrounding the park,
has been planned for such an activity. The Airport Master plan and the Airport
Layout Plan address the project site and some of its affects on the surrounding area.
C, Please find attached:
U.S. Geological Survey topographic map with the project site delineated.
Site photos.
Aerial photograph of project site.
Note: Federal Emergency Management Administration's floodplain map for the
project area does not exist. Flood hazards within the project area are
undertermined by FEMA at the present time.
3. Air Quality
The proposed project shall be a light industrial building housing small industry. There are
no significant air quality concerns at this time.
-t-
Packet Page -987-
5/10/2016 16.F.3.
d. Water Quality
Water quality is not an issue. The small industry that will be located within this project is
not characterized as that which uses large amounts of water for an industrial process. Potable
water shall be supplied from the existing water system serving the local area. The potable
water shall be discharged through the building's sanitary disposal infrastructure. The existing
treatment facilities in the area are suitable and can accept the demand from this proposed
project.
S. Solid Waste Management
The solid waste stream shall be characterized as that of a small industrial building housing
light industry. The solid waste shall be disposed of through the area`s existing solid waste
disposal infrastructure.
6. Transportation
The existing transportation system consists of County aind State roads feeding into a nearby
Interstate. The road system is adequate to serve this project. Additionally, the project has
immediate access to air transportation resources. There are no new traffic patterns forecasted
with this project. The requirements of this project are forecasted to be well within the
capacities of the existing transportation infrastructure.
7. Noise
Noise is not forecasted to be an issue.
S. Historic/Archeological Properties
There are no known historic/archeological resources within the project site area,
9. Wildlife and Endangered Species
There are no known endangered or threatened species or critical habitat on the project site.
There are such areas in the vicinity of the, project (on the airport) and these areas are being
studied. They do not have an impact on, the project site.
14. Energy
Electrical and gas energy are available to the project site. The existing energy infrastructure
has the capacity to serve the project.
-2-
___... Packet Page -988-
5/10/2016 16. F.3.
U.S. DEPARTMENT OF AGRICULTURE
Certification Regarding Debarment, Suspension, and Other
Responsibility Matters - Primary Covered Transactions
This certification is required by the regulations implementing Executive Order 12549, Debarment and Suspension, 7
CFR Part 3017, Section 3017.510, Participants' responsibilities. The regulations were published as Part IV of the
January 30, 1989 Federal Re ister (pages 4722-4733). Copies of the regulations may be obtained by contacting the
Department of Agriculture agency offering the proposed covered transaction.
(BEFORE COMPLETING CERTIFICATION, READ INSTRUCTIONS ON REVERSE)
(1) The prospective primary participant certifies to the best of its knowledge and belief, that it and its principals:
(a) are not presently debarred, suspended, proposed for debarment, declared ineligible, or
voluntarily excluded from covered transactions by any Federal department or agency;
(b) have not within a three-year period preceding this proposal been convicted of or had a
civil judgement rendered against them for commission of fraud or a criminal offense in
connection with obtaining, attempting to obtain, or performing a public (Federal, State or
local) transaction or contract under a public transaction; violation of Federal or State
antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or
destruction of records, making false statements, or receiving stolen property;
(c) are not presently indicted for or otherwise criminally or civilly charged by a governmental
entity (Federal, State or local) with commission of any of the offenses enumerated in
paragraph (I)(b) of this certification; and
(d) have not within a three-year period preceding this applicationtproposal had one or more
public transactions (Federal, State or local) terminated for cause or default.
(2) Where the prospective primary participant is unable to certify to any of the statements in this certification,
such prospective participant shall attach an explanation to this proposal.
Collier County Board of County Commissioners immokalee Cul. Accelerator
Organization Name PR/Award Number or Project Name
Leo E. Ochs Jr. County Manager
Name(s) and Title(s) of Authorized
Packet Page -989-
Date
Form AD -1047 (1/92)
5/10/2016 16.F.3.
U.S. DEPARTMENT OF AGRICULTURE
Certification Regarding Debarment, Suspension, Ineligibility
and Voluntary Exclusion - Lower Tier Covered Transactions
This certification is required by the regulations implementing Executive Order 12549, Debarment and Suspension, 7
CFR part 3017, Section 3017.510, Participants' responsibilities. The regulations were published as Part 1V of the
January 30, 1989, Federal Register (pages 4722-4733). Copies of the regulations may be obtained by contacting the
Department of Agriculture agency with which this transaction originated.
(BEFORE COMPLETING CERTIFICATION, READ INSTRUCTIONS ON REVERSE)
(1) The prospective lower tier participant certifies, by submission of this proposal, that neither it nor
its principals 's presently debarred, suspended, proposed for debarment, declared ineligible, or
voluntarily excluded from participation in this transaction by any Federal department or agency.
(2) Where the prospective lower tier participant is unable to certify to any of the statements in this
certification, such prospective participant shall attach an explanation to this proposal.
Collier County Board of County Commissioners Immokalee Cul. Accelerator
Organization Name PR/Award Number or Project Name
Leo E. Ochs Jr. County Manager
Name(s) and Title(s) of Authorized Repiesentative(s)
$ignature(s) Date
I-orm AD -1048 (1/92)
Packet Page -990-
5/10/2016 161.3.
U.S. DEPARTMENT OF AGRICULTURE
CERTIFICATION REGARDING
DRUG-FREE WORKPLACE REQUIREMENTS (GRANTS)
ALTERNATIVE I - FOR GRANTEES OTHER THAN INDIVIDUALS
This certification is required by the regulations implementing Section 5151-5160 of the Drug -Free Workplace
Act of 1988 (Pub. L. 100-690, Title V, Subtitle D: 41 U.S.C.701 et seq.), 7 CFR Part 3417. Subpart F, Section
3017.600, Purpose. The January 13, 1989, regulations were amended and published as Part II of the May 25,
1990 Federal Register (pages 21681-21691). Copies of the regulations may be obtained by contacting the
Department of Agriculture agency offering the grant.
(BEFORE COMPLETING CERTIFICATION, READ INSTRUCTIONS ON PAGE 3)
Alternative I
A. The grantee certifies that it will or will continue to provide a drug-free workplace by:
(a) Publishing a statement notifying employees that the unlawful manufacture, distribution,
dispensing, possession, or use of a controlled substance is prohibited in the grantee's workplace and
specifying the actions that will be taken against employees for violation of such prohibition;
(b) Establishing an ongoing drug-free awareness program to inform employees about -
(1) The dangers of drug abuse in the workplace;
(2) The grantee's policy of maintaining a drug-free workplace;
(3) Any available drug counseling, rehabilitation, and employee assistance programs; and
(4) The penalties that may be imposed upon employees for drug abuse violations occurring
in the workplace.
(c) Making it a requirement that each employee to be engaged in the performance of the grant be
given a copy of the statement required by paragraph (a);
(d) Notifying the employee in the statement required by paragraph (a) that, as a condition of
employment under the grant, the employee will -
(1) Abide by the terms of the statement; and
(2) Notify the employer in writing of his or her conviction for a violation of a criminal drug
statute occurring in the workplace no later than five calendar days after such conviction;
(e) Notifying the agency in writing, within ten calendar days after receiving notice under
subparagraph (d)(2) from an employee or otherwise receiving actual notice of such conviction.
Employers of convicted employees must provide notice, including position
AD -1049 (REV 5190)
Packet Page -991-
1
5/10/2016 161.3.
title, to every grant officer on whose grant activity the convicted employee was working, unless the
Federal agency has designated a central point for the receipt of such notices. Notice shall include the
identification number(s) of each affected grant;
(0 Taking one of the following actions, within 30 calendar days of receiving notice under
subparagraph (d)(2), with respect to any employee who is so convicted -
(1) Taking appropriate personnel action against such an employee, up to and including
termination, consistent with the requirements of the Rehabilitation Act of 1973, as amended;
or
(2) Requiring such employee to participate satisfactorily in a drug abuse assistance or
rehabilitation program approved for such purposes by a Federal, State, or, local health, law
enforcement, or other appropriate agency;
(g) Making a good faith effort to continue to maintain a drug-free workplace through implementation
of paragraphs (a), (b), (c), (d), (e), and (f).
B. The grantee may insert in the space provided below the site(s) for the performance of work done in
connection with the specific grant:
Place of Performance (Street address, city, county, State, zip code)
170 Airpark Boulevard
Immokalee, FL 34142
Check ❑ If there are workplaces on file that are not identified here.
Collier County Board of County Commissioners Immokalee Culinary Accelerator
Organization Name Award Number or Project Name
Leo E. Ochs Jr. County Manager
Name and Title of Authori
ze
d
C-
signature
Packet Page -992-
AD -]049 (REV 5/90)
I�
Form RD 400-1
(Rev. 5-00) UNITED STATES DEPARTMENT OF AGRICULTURE
EQUAL OPPORTUNITY AGREEMENT
This agreement, dated 03-17-2016
5/10/2016 161.3.
FORM APPROVED
OMB No. 0575-0018
between
Collier County Board of County Commissioners
(herein called "Recipient" whether one or more) and United States Department of Agriculture (USDA), pursuant to the riles and
regulations of the Secretary of Labor (herein called the 'Secretary') issued under the authority of Executive Order 11246 as amended,
witnesseth:
In consideration of financial assistance (whether by a loan, grant, loan guaranty, or other form of financial assistance) made or to be
made by the USDA to Recipient, Recipient hereby agrees, if the cash cost of construction work performed by Recipient or a construction
contract financed with such financial assistance exceeds $10,000 - unless exempted by rules, regulations or orders of the Secretary of
Labor issued pursuant to Section 204 of Executive Order 11246 of September 24, 1965.
1. To incorporate or cause to be incorporated into any contract for construction work, or modification thereof, subject to the
relevant rules, regulations, and orders of the Secretary or of any prior authority that remain in effect, which is paid for in whole or in part
with the aid of such financial assistance, the following "Equal Opportunity Clause":
During the performance of this contract, the contractor agrees as follows:
(a) The contractor will not discriminate against any employee or applicant for employment because of race, color, religion, sex or
national origin. The contractor will take affirmative action to ensure that applicants are employed, and that employees are
treated during employment, without regard to their race, color, religion, sex or national origin. Such action shall include, but
not be limited, to the following: employment, upgrading, demotion or transfer; recruitment or recruitment advertising; layoff
or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. The contractor
agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided by the
USDA setting forth the provisions of this nondiscrimination clause.
(b) The contractor will, in all solicitations or advertisements for employees placed by or on behalf of the contractor, state that all
qualified applicants will receive consideration for employment without regard to race, color, religion, sex or national origin.
(c) The contractor will send to each labor union or representative of workers with which he has a collective bargaining agreement
or other contract or understanding, a notice, to be provided by the USDA, advising the said labor union or workers'
representative of the contractor's commitments under this agreement and shall post copies of the notice in conspicuous places
available to employees and applicants for employment.
(d) The contractor will comply with all provisions of Executive Order 11246 of September 24,1965, and of all rules, regulations
and relevant orders of the Secretary of Labor.
(e) The contractor will furnish all information and reports required by Executive Order 11246 of September 24, 1965, rules,
regulations, and orders, or pursuant thereto, and will permit access to his books, records, and accounts by the USDA Civil
Rights Office, and the Secretary of Labor for purposes of investigation to ascertain compliance with such rules,
regulations, and orders.
(f) In the event of the contractor's noncompliance with the nondiscrimination clauses of this contract or with any of the said rules,
regulations, or orders, this contract may be cancelled, terminated, or suspended in whole or in part and the contractor may be
declared ineligible for further Government contracts or federally assisted construction contracts in accordance with procedures
authorized in Executive Order No. 11246 of September 24, 1965, and such other sanctions may be imposed and remedies
invoked as provided in Executive Order No. 11246 of September 24, 1965, or by rule, regulation or order of the Secretary of
Labor, or as otherwise provided by Law.
(g) The contractor will include the provisions of paragraph 1 and paragraph (a) through (g) in every subcontract or purchase order,
unless exempted by the rules, regulations, or orders of the Secretary of Labor issued pursuant to Section 204 of Executive Order
No. 11246 of September 24, 1965, so that such provisions will be binding upon each subcontractor or vendor. The
contractor will take such action with respect to any subcontract or purchase order as the USDA may direct as a means of
enforcing such provisions, including sanctions for noncompliance: Provided, however, that in the event the contractor becomes
involved in, or is threatened with, litigation with a subcontractor or vendor as a result of such direction by tine USDA, tine
contractor may request the United States to enter into such litigation to protect the interest of the United States.
According to the Paperwork Reduction Act of 1995, an aggency may not conduct or sponsor, and a person is not required to respond
to, a collection ornformation unless it displays a valid Ueb1B control number. The valid 131116 control number fol• this information
collections is 05 5-0018. The time required to complete this information collection is estimated to average 10 minutes per response,
including the time for revietiving instructions, searching existing data sources, gathering and rnaintaining the data needed, and
completing and r•evienving the collection ofinformation.
Position 6
Packet Page -993-
RD 400-1 (Rev. 5-00)
5/10/2016 16.F.3.
2. To be bound by the above equal opportunity clause with respect to its own employment practices when it participates in federally
assisted construction work: Provided, that if the organization so participating is a State or local government, the above equal
opportunity clause is not applicable to any agency, instrumentality or subdivision of such government which does not participate in
work on or under the contract.
3. To notify all prospective contractors to file the required'Compliance Statement', Form RD 400-6, with their bids.
4. Form AD -425, Instructions to Contractors, will accompany the notice of award of the contract. Bid conditions for all nonexempt
federal and federally assisted construction contracts require inclusion of the appropriate "Hometown" or "Imposed" plan affirmative
action and equal employment opportunity requirements. All bidders must comply with the bid conditions contained in the invitation to
be considered responsible bidders and hence eligible for the award.
5. To assist and cooperate actively with USDA and the Secretary in obtaining the compliance of contractors and subcontractors with
the equal opportunity clause and rules, regulations, and relevant orders of the Secretary, that will furnish USDA and the Secretary such
information such as , but not limited to, Form AD -560, Certification of Nonsegregated Facilities, to submit the Monthly Employment
Utilization Report, Form CC -257, as they may require for the supervision of such compliance, and that it will otherwise assist USDA in
the discharge of USDA's primary responsibility for securing compliance.
6. To refrain from entering into any contract or contract modification subject to such Executive Order 11246 of September 24, 1965,
with a contractor debarred from, or who has not demonstrated eligibility for, Government contracts and Federally assisted construction
contracts pursuant to the Executive Order and will carry out such sanctions and penalties for violation of the equal opportunity clause as
may be imposed upon contractors and subcontractors by USDA or the Secretary of Labor pursuant to Part II, Subpart D, of the
Executive Order.
7. That if the recipient fails or refuses to comply with these undertakings, the USDA may take any or all of the following actions:
Cancel, terminate, or suspend in whole or in part this grant (contract, loan, insurance, guarantee); refrain from extending any further
assistance to the organization under the program with respect to which the failure or refund occurred until satisfactory assurance of
future compliance has been received from such organization; and refer the case to the Department of Justice for appropriate legal
proceedings.
Signed by the Recipient on the date firs * ritten above.
Recipient
(CORPORATE SEAL)
Attest:
Secretary
Recipient
Collier County BOCC
Name of Corporate Recipient
By
President
Packet Page -994-
5/10/2016 161.3.
Position 3
USDA FORM APPROVED
�► Form RD 400-4 ASSURANCE AGREEMENT OMB No. 0575-0018
(Rev. 06-10) (Under Title VI, Civil Rights Act of 1964) OMB No. 0575-0062
The Collier County Board of County Commissioners
(name of recipient)
3299 Tamiami Trail East, Suite 202, Naples, Florida 34112--5749
(address)
("Recipient" herein) hereby assures the U. S. Department of Agriculture that Recipient is in compliance with and will continue to
comply with Title VI of the Civil Rights Act of 1964 (42 USC 2000d et. seq.), 7 CFR Part 15, and Rural Housing Service, Rural
Business -Cooperative Service, Rural Utilities Service, or the Farm Service Agency, (hereafter known as the "Agency") regulations
promulgated thereunder, 7 C.F.R. § 1901.202. In accordance with that Act and the regulations referred to above, Recipient agrees
that in connection with any program or activity for which Recipient receives Federal financial assistance (as such term is defined in
7 C.F.R. § 15.2) no person in the United States shall, on the ground of race, color, or national origin, be excluded from participation
in, be denied the benefits of, or be otherwise subjected to discrimination.
1. Recipient agrees that any transfer of any aided facility, other than personal property, by sale, lease or other conveyance of
contract, shall be, and shall be made expressly, subject to the obligations of this agreement and transferee's assumption thereof.
2. Recipient shall:
(a) Keep such records and submit to the Government such timely, complete, and accurate information as the Government may
determine to be necessary to ascertain our/my compliance with this agreement and the regulations.
(b) Permit access by authorized employees of the Agency or the U.S. Department of Agriculture during normal business hours
to such books, records, accounts and other sources of information and its facilities as may be pertinent to ascertaining such
compliance.
(c) Make available to users, participants, beneficiaries and other interested persons such information regarding the provisions
of this agreement and the regulations, and in such manner as the Agency or the U. S. Department of Agriculture finds
necessary to inform such persons of the protection assured them against discrimination.
3. The obligations of this agreement shall continue:
(a) As to any real property, including any stricture, acquired or improved with the aid of the Federal financial assistance, so
long as such real property is used for the purpose for which the Federal financial assistance is made or for another purpose
which affords similar services or benefits, or for as long as the Recipient retains ownership or possession of the property,
whichever is longer.
(b) As to any personal property acquired or improved with the aid of the Federal financial assistance, so long as Recipient
retains ownership or possession of the property.
(c) As to any other aided facility or activity, until the last advance of funds under the loan or grant has been made.
4. Upon any breach or violation this agreement the Government may, at its option:
(a) Terminate or refuse to render or continue financial assistance for the aid of the property, facility, project, service or
activity.
(b) Enforce this agreement by shit for specific performance or by any other available remedy under the laws of the United
States or the State in which the breach or violation occurs.
Rights and remedies provided for under this agreement shall be cumulative.
In witness Nvhereof, Collier County Board of County Commissioners on this
(nate of recipient)
date has caused this agreement to be executed by its duly authorized officers and its seal affixed hereto, or, if a natural person, has
hereunto executed this agreement.
(SEAL) ..
Attest:
Recipient
!--~� Date
County Manager
Title Title
According to the Papern'otk Reduction Act of! W, no persons are required to respond to a collection of!!formation unless it displays a valid OMB control number. The valid OUB
control nrmrberfor this infomation collection Is 0570-0018. The time required to complete this hifornation is esrhnated to to erage l5 ndmdes per response, includingthe rime for
reviewing Instructions, searching existing data sources, gailrering and mnintoining the data needed and completing and reviewing the collection of irrfortnanon.
Packet Page -995-
5/10/2016 16.F.3.
DISCLOSURE OF LOBBYING ACTIVITIES Approved by OMB
Complete this form to disclose lobbying activities pursuant to 31 U.S.C. 1352 0348-0046
(See reverse for public burden disclosure.)
1. Type of Federal Action:
2. Status of Federal Action:
3. Report Type:
b ] a. contract
Fa ]a, bid/offer/application
[a ] a. initial filing
b. grant
b. initial award
b. material change
c. cooperative agreement
c. post -award
For Material Change Only:
d. loan
year quarter
e. loan guarantee
date of last report
f. loan insurance
4. Name and Address of Reporting Entity:
5. If Reporting Entity in No. 4 is a Subawardee, Enter Name
[] Prime ❑ Subawardee
and Address of Prime:
Tier if known:
Collier County Board of County Commissioners
3299 Tamiami Trail East
Suite 202
Naples, Forida
34112-5749
Congressional District, if known: 4c
Congressional District, if known:
6. Federal Department/Agency:
7. Federal Program Name/Description:
United States Department of Agriculture
Rural Business Development Grants
CFDA Number, if applicable: 10.351
8. Federal Action Number, if known :
9. Award Amount, if known:
10. a. Name and Address of Lobbying Registrant b. Individuals Performing Services (including address if
(if individual, last name, first name, Ml): different from No. 1Oa)
Becker & Poliakoff (last name, first name, Ml):
1275 K Street, N.W. Amanda Wood
Suite 850
Washington, DC
20005
11Information requested through this tam is authorized by title 31 U.S.C. section
.1352
ff/r/ C
Signature:
This disclosure of lobbying activities Is a material representation of fact
upon wfitch reliance was placed by the Ger above when this transaction was made
Print Name: Le E. Ochs Jr.
or entered into. This disdosure Is required pursuant to 31 U.S.C. 1352. This
Information will be available for public inspection. Any person who fags to file the
required disclosure shall be subject to a civii penalty of not lass than $10,000 and
COiln Manager
Title: ty
Telephone No.: 239-252-8383 Date:
not more than $100,000 for each such failure.
Federal Use Only:
Authorized for Local Reproduction
Standard Form LLL (Rev. 7-97)
Packet Page-996-
COLLIER COUNTY, FLORIDA
STATEMENT OF NET POSITION
SEPTEMBER 30, 2014
ASSETS
Current assets:
Cash, cash equivalents and investments
Trade receivables, net
Special assessments receivable
Interest receivable
Due from other governments
Internal balances
Deposits
Inventory
Prepaid costs
Restricted assets:
Cash, cash equivalents and investments
Trade receivables, net
Notes receivable
Interest receivable
Due from other governments
Deposits
Inventory for resale
Total current assets
Noncurrent assets:
Restricted assets:
Cash, cash equivalents and investments
Notes receivable
Impact fee receivable
Special assessments receivable
Notes receivable
Unamortized bond insurance
Capital assets:
Land and non -depreciable capital assets
Depreciable capital assets, net
Total noncurrent assets
Totalassets
Primary Government
Governmental Business -type Component
Activities Activities Total Units
$ 214,129,544 $ 170,980,396 $ 385,109,940 $ 203,304
1,169,478
12,315,423
13,484,901
-
29,800
29,800
216,365
324,615
540,980
5,723,238
884,909
6,608,147
1,588,830
(1,588,830)
-
55,736
1,257,950
1,313, 686
2,274,033
5,376,255
7,650,288
34,286
213,761
248,047
13,207,767
3,752,230
16,959,997
1,471,646
-
1,471,646
54,612
54,612
222,835
-
222,835
10, 343, 767
10, 270, 291
20, 614, 058
1,875
-
1,875
12,228,631
12,228,631
262,722,643
203,816,800
466,539,443 203,304
196,053,290
29,639,914
225,693,204 -
686,747
-
686,747 -
5,099,204
-
5,099,204 -
12,762
24,565
37,327 -
1,634,070
-
1,634,070 -
24,955
179,942
204,897 -
451,635,788
103,550,602
555,186,390 -
1,130,259,739
815,966,203
1,946,225,942
1,785,406,555
949,361,226
2,734,767,781
2,048,129,198
1,153,178,026
3,201,307,224 203,304
DEFERRED OUTFLOWS OF RESOURCES
Deferred charges on debt refundings 14,720,325 4,829,220 19,549,545
The notes to the financial statements are an integral part of this statement.
18
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5/10/2016 165.3.
5/10/2016 16.F.3.
NET POSITION
Net investment in capital assets
1,207,751,189
Primary Government
1,912,816,023
Restricted for:
Governmental
Business -type
Component
Growth related capital expansion
Activities
Activities
Total Units
LIABILITIES
25,948,634
-
25,948,634
Current liabilities:
42,944,986
42,944,986
Accounts payable
$ 18,809,756
$ 14,571,755 $
33,381,511 $
Wages payable
8,430,331
2,555,350
10,985,681
Retainage payable
-
1,345,868
1,345,868
Due to other governments
2,829,490
64,119
2,893,609
Self-insurance claims payable
5,067,325
-
5,067,325
Compensated absences
9,061,658
2,210,802
11,272,460
Capital lease obligations
20,964
235,618
256,582
Unearned revenue
25,404
65,450
90,854
Interest payable
5,543,529
1,882,289
7,425,818
Bonds and loans payable
19,289,518
11,471,852
30,761,370
Liabilities payable from restricted assets:
Accounts payable
5,622,255
1,335,273
6,957,528
Wages payable
429,479
-
429,479
Retainage payable
1,651,106
1,314,744
2,965,850
Refundable deposits
2,213,917
73,597
2,287,514
Notes payable
-
69,190
69,190
Due to other governments
3,194,866
-
3,194,866
Unearned revenue
-
70,857
70,857
Bonds and loans payable
-
3,134,130
3,134,130
Total current liabilities
82,189,598
40,400,894
122,590,492
Noncurrent liabilities:
Self-insurance claims payable
1,505,503
-
1,505,503
Compensated absences
15,825,626
552,701
16,378,327
Capital lease obligations
208,962
986,387
1,195,349
Landfill post -closure liability
-
1,925,571
1,925,571
Net OPEB obligation
2,530,707
-
2,530,707
Bonds and loans payable, net
359,678,902
193,908,143
553,587,045
Total noncurrent liabilities
379,749,700
197,372,802
577,122,502
Total liabilities
461,939,298
237,773,696
699,712,994
NET POSITION
Net investment in capital assets
1,207,751,189
705,064,834
1,912,816,023
Restricted for:
Growth related capital expansion
72,465,683
19,744,068
92,209,751
Transportation capital projects
25,948,634
-
25,948,634
Tourist development
42,944,986
42,944,986
Conservation Collier
33,714,627
33,714,627
Community redevelopment
12,438,531
12,438,531
Grants
8,775,868
8,775,868
Debt service
1,918,243
9,705,280
11,623,523
Nonexpendable purposes - other
1,749,242
-
1,749,242
Special revenues - other
23,569,459
-
23,569,459
Renewal and replacement
-
300,000
300,000 -
Unrestricted
169,633,763
185,419,368
355,053,131 203,304
Total net position $1,600,910,225 $ 920,233,550 $ 2,521,143,775 $ 203,304
19
Packet Page -998-
COLLIER COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
FUNCTIONS/PROGRAMS
Expenses
Fees, Fines and
Charges for
Services
Program Revenues
Operating Capital
Grants and Grants and
Contributions Contributions
Primary Government:
Water and sewer
112,643,132
107,924,344
600,000
Governmental Activities:
Solid waste
33,787,279
35,368,273
100,012
General government
$ 92,175,723
$ 34,662,025
$ 892,555
$ 1,480,704
Public safety
177,267,641
21,765,014
3,910,673
2,923,496
Physical environment
17,007,819
1,171,862
6,958,245
600,274
Transportation
71,622,789
958,712
11,876,976
18,239,149
Economic environment
9,359,209
537,877
4,920,990
176,350
Human services
12,804,370
950,858
2,271,017
58,190
Culture and recreation
41,629,687
7,943,512
613,630
5,467,406
Interest and fiscal charges
12,673,927
-
-
-
Total governmental activities
434,541,165
67,989,860
31,444,086
28,945,569
Business -type Activities:
Industrial Development Authority $
75,026
Water and sewer
112,643,132
107,924,344
600,000
14,296,804
Solid waste
33,787,279
35,368,273
100,012
-
Airport authority
3,763,456
2,588,625
-
13,276,356
Mass transit
10,306,203
1,640,774
1,748,073
3,089,180
Emergency medical services
23,207,963
9,921,641
628,491
Sales taxes
Total business -type activities
183,708,033
157,443,657
3,076,576
30,662,340
Total primary government
$ 618,249,198 $
225,433,517 $
34,520,662 $
59,607,909
5/10/2016 161.3.
Component Units:
Industrial Development Authority $
75,026
$ 75,000 $ $
Health Facilities Authority
-
-
Housing Finance Authority
200,017
8,850
Educational Facilities Authority
5,026
23,056
Total component units $
280,069
$ 106,906 $ $
General revenues:
Property taxes
Gas taxes
Sales taxes
Tourist taxes
Communications services tax
State revenue sharing
Othertaxes
Interest income
Miscellaneous
Transfers, net
Total general revenues and transfers
Change in net position
Net position - beginning
Restatement of net position due to implementation of GASB 65
Net position - beginning, as restated
Net position - ending
The notes to the financial statements are an integral part of this statement.
20
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5/10/2016 16.F.3.
Net (Expense) Revenue and Changes in Net Position
Primary Government
Governmental Business -type Component
Activities Activities Total Units
$ (55,140,439) $
$ (55,140,439) $
(148,668,458)
(148,668,458)
(8,277,438)
(8,277,438)
(40,547,952)
(40,547,952)
(3,723,992)
(3,723,992)
(9,524,305)
(9,524,305)
(27,605,139)
(27,605,139)
(12,673,927)
(12,673,927)
5,051,603
(306,161,650)
(306,161,650)
10,178, 016 10,178, 016
1,681,006 1,681,006
12,101, 525 12,101,525
(3,828,176) (3,828,176)
(12,657,831) (12,657,831)
7,474,540 7,474,540
(306,161,650) 7,474,540 (298,687,110)
$ (26)
(191,167)
18,030
(173,163)
244,404,255
244,404,255
18,556,425
18,556,425
35,786,084
35,786,084
19,136,960
19,136,960
5,051,603
5,051,603
9,657,324
9,657,324
2,787,845
-
2,787,845
-
2,598,528
1,300,727
3,899,255
117
13,332,653
68,073
13,400,726
-
(13,184,481)
13,184,481
-
-
338,127,196
14,553,281
352,680,477
117
31,965,546
22,027,821
53,993,367
(173,046)
1,573,262,374
898,588,844
2,471,851,218
376,350
(4,317,695) (383,115)
(4,700,810)
-
1,568,944,679
898,205,729
2,467,150,408
376,350
$ 1,600,910,225
$ 920,233,550
$ 2,521,143,775 $
203,304
21
Packet Page -1000-
COLLIER COUNTY, FLORIDA 5/10/2016 161.3.
BALANCE SHEET
GOVERNMENTAL FUNDS
SEPTEMBER 30, 2014
Deferred inflows of resources:
Unavailable revenue 2,109,209 193,082 70,281 4,835,851 7,208,423
Fund balances (deficit):
Nonspendable
19,842,844 -
Bayshore
73,387,310
Restricted
125,351 12,268,507
44,136 230,668,085
243,106,079
Committed
- -
Gateway
Immokalee
Assigned
850,262
28,391,323
29,241,585
Unassigned
57,780,353 -
Community
Community
Government
Law
Other
Total
Total liabilities, deferred inflows of
General
Redevelopment
Redevelopment
Facilities
Enforcement
Governmental
Governmental
Fund
Agency
Agency
Impact Fee
Impact Fee
Funds
Funds
ASSETS
Cash, cash equivalents and investments
$ 65,821,303
$ 453,820
$ 200,390
$ 2,462,911
$ 665,505
$ 304,695,463
$ 374,299,392
Receivables:
Interest
60,833
513
360
3,866
1,327
327,964
394,863
Trade, net
593,999
2,254
-
-
-
1,898,235
2,494,488
Notes
1,634,070
-
-
-
741,359
2,375,429
Impact fee
-
193,082
70,281
4,835,841
5,099,204
Special assessments
-
-
-
12,762
12,762
Due from other funds
5,812,187
-
970,600
600,000
8,260,429
15,643,216
Due from other governments
5,063,836
2,191
14,298
-
10,940,654
16,020,979
Deposits
4,628
-
625
-
1,250
6,503
Inventory for resale
-
11,828,228
-
400,403
12,228,631
Inventory
75,763
-
1,428,607
1,504,370
Advances to other funds
18,098,725
49,791,700
67,890,425
Prepaid costs
34,286
-
34,286
Total assets
$ 97,199,630
$ 12,287,006
$ 201,375
$ 3,644,757
$ 1,337,113
$ 383,334,667
$ 498,004,548
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable
$ 6,393,123
$ 1,650
$ 18,033
$ 2,500
$ 9,015
$ 17,306,339
$ 23,730,660
Wages payable
5,800,425
14,113
13,318
-
-
2,674,853
8,502,709
Due to other funds
627,220
-
125,888
9,033,709
9,786,817
Due to other governments
1,517,819
1,236
-
4,505,222
6,024,277
Unearned revenue
7,442
-
8,190
15,632
Refundable deposits
2,145,582
1,500
66,835
2,213,917
Retainage payable
-
1,651,106
1,651,106
Advances from other funds
-
28,782,956
19,923,100
21,385,525
70,091,581
Total liabilities
16,491,611
18,499
157,239
28,785,456
19,932,115
56,631,779
122,016,699
Deferred inflows of resources:
Unavailable revenue 2,109,209 193,082 70,281 4,835,851 7,208,423
Fund balances (deficit):
Nonspendable
19,842,844 -
- 53,544,466
73,387,310
Restricted
125,351 12,268,507
44,136 230,668,085
243,106,079
Committed
- -
- 27,349,111
27,349,111
Assigned
850,262
28,391,323
29,241,585
Unassigned
57,780,353 -
- (25,333,781) (18,665,283) (18,085,948)
(4,304,659)
Total fund balances (deficit)
78,598,810 12,268,507
44,136 (25,333,781) (18,665,283) 321,867,037
368,779,426
Total liabilities, deferred inflows of
resources and fund balances (deficit)
$ 97,199,630 $ 12,287,006 $
201,375 $ 3,644,757 $ 1,337,113 $ 383,334,667
$ 498,004,548
The notes to the financial statements are an integral part of this statement.
22
Packet Page -1001-
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2014
Differences in amounts reported for governmental activities in the statement of net position on pages 18-19:
Fund balances - total governmental funds
Capital assets used in governmental activities are not financial resources and therefore are not
reported in the funds. Those assets consist of:
Land and other non -depreciable assets
Construction in progress
Depreciable assets, net of $740,905,087 in accumulated
depreciation
Certain long-term assets are not financial resources and therefore are not reported in the
governmental funds - unamortized bond insurance premium.
Certain revenues will be collected after year-end, but are not available to pay for the current
period's expenditures, and therefore are reported as deferred inflows in the funds.
Certain liabilities applicable to the County's governmental activities are not due and payable in
the current period and accordingly are not reported as fund liabilities. Interest on long-term
debt is not accrued in the governmental funds, but is recognized as an expenditure when due.
All liabilities are reported in the statement of net position. Balances at September 30, 2014
are:
Accrued interest on bonds
Bonds and notes payable
Capital lease obligations
Compensated absences
Unamortized premium
Unamortized deferred loss on refunding
Internal service funds are used by the County to charge self-insurance, fleet management and
information technology services to individual funds. The assets and liabilities of the internal
service funds are included in governmental activities in the statement of net position. Internal
service fund net position is:
Total net position - governmental activities
The notes to the financial statements are an integral part of this statement.
23
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5/10/2016 161.3.
$ 368,779,426
$ 406,357,819
45,277,969
1,113,490, 656 1,565,126,444
24,955
7,208,423
$ (5,543,529)
(360,690,610)
(229,926)
(24,369,295)
(18,277,810) (409,111,170)
14,720,325
54,161,822
$ 1,600,910,225
COLLIER COUNTY, FLORIDA
5/10/2016 165.3.
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
319,800 $
GOVERNMENTAL FUNDS
-
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
$ 282,314,543
Bayshore
331,648
Gateway Immokalee
-
Community Community Government Law Other
Total
General Redevelopment Redevelopment Facilities Enforcement Governmental Governmental
Fund Agency Agency Impact Fee Impact Fee Funds
Funds
Revenues:
Taxes
$ 208,221,377 $
942,700 $
319,800 $
- $
-
$ 72,830,666
$ 282,314,543
Licenses, permits and impact fees
331,648
-
-
1,493,527
801,295
38,004,260
40,630,730
Intergovernmental
47,559,237
(89,621,832)
176,350
-
-
41,656,610
89,392,197
Charges for services
15,786,683
282,053
503,384
Transfers in
9,607,458 136,800 76,000
18,859,443
35,149,510
Fines and forfeitures
579,772
(4,354,500) (2,649,000) (38,956,249) (110,052,241)
-
(52,977,268) (1,050,472) 76,000
(4,354,500) (2,649,000) 49,545,109 (11,410,131)
2,671,789
3,251,561
Interest income
644,154
3,235
1,969
20,263
9,593
1,713,687
2,392,901
Special assessments
-
-
-
-
-
2,922,523
2,922,523
Miscellaneous
1,927,679
612,968
-
5,940
9,006,214
11,552,801
Total revenues
275,050,550
1,558,903
1,001,503
1,519,730
810,888
187,665,192
467,606,766
Expenditures:
Current:
General government
52,316,402
-
-
14,125
-
21,408,962
73,739,489
Public safety
136,572,049
-
9,738
26,587,159
163,168,946
Physical environment
734,077
-
10,541,732
11,275,809
Transportation
242,243
-
-
38,546,636
38,788,879
Economic environment
913,305
1,599,365
497,374
6,255,031
9,265,075
Human services
9,732,648
-
-
2,634,086
12,366,734
Culture and recreation
13,853,676
20,260,146
34,113,822
Debt service:
Principal
-
18,510,387
18,510,387
Interest
11,215
14,165,967
14,177,182
Payment to refunding bond escrow
-
2,085,806
2,085,806
Fiscal charges
-
-
-
172,519
172,519
Capital outlay
2,259,580
-
746,264
7,690
9,015
60,590,786
63,613,335
'-' Total expenditures
216,623,980
1,599,365
1,243,638
33,030
18,753
221,759,217
441,277,983
Excess (deficiency) of revenues
over (under) expenditures
58,426,570 (40,462) (242,135)
1,486,700 792,135 (34,094,025)
26,328,783
Other financing sources (uses):
Bonds issued
-
- - 89,780,000
89,780,000
Payment to refunding bond escrow
-
(89,621,832)
(89,621,832)
Sale of capital assets
286,155 -
27,310
313,465
Insurance proceeds
26,264 8,075
282,053
316,392
Transfers in
9,607,458 136,800 76,000
88,033,827
97,854,085
Transfers out
(62,897,145) (1,195,347) -
(4,354,500) (2,649,000) (38,956,249) (110,052,241)
Total other financing sources (uses)
(52,977,268) (1,050,472) 76,000
(4,354,500) (2,649,000) 49,545,109 (11,410,131)
Net change in fund balances
5,449,302 (1,090,934) (166,135)
(2,867,800) (1,856,865) 15,451,084
14,918,652
Fund balances (deficit) at
beginning of year 73,149,508 13,359,441 210,271 (22,465,981) (16,808,418) 306,415,953 353,860,774
Fund balances (deficit) at
end of year $ 781598,810 $ 12,268,507 $ 44,136 $ (25,333,781) $ (18,665,283) $ 321,867,037 $ 368,779,426
The notes to the financial statements are an integral part of this statement.
24
Packet Page -1003-
COLLIER COUNTY, FLORIDA 5/10/2016 16.F.3.
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Differences in amounts reported for governmental activities in the statement of net position on pages 20-21:
Net change in fund balances - total governmental funds $ 14,918,652
Governmental funds report capital outlays as expenditures. However, in the statement of net position
the cost of those assets is allocated over their estimated useful lives and reported as depreciation
expense.
Capital outlay $ 63,613,335
Depreciation expense (70,024,450)
(6,411,115)
Donations of capital assets are not financial resources to governmental funds, but receiving donated
assets increases net position in the statement of net position.
3,414,746
Capital assets transferred to and from proprietary funds are not recorded in the governmental funds
as there is no flow of current financial resources.
(88,624)
In the statement of net position, the loss on the sale of capital assets is reported. However, in the
governmental funds the proceeds from the sale of capital assets increase financial resources. The
change in net position differs from the change in fund balance by the net book value of assets
disposed.
(1,393,611)
Certain revenues not considered available are not recognized in the governmental funds but are
included in the statement of activities. (1,822,532)
Debt proceeds provide current financial resources to governmental funds, but issuing debt increases
long-term liabilities in the statement of net position.
Proceeds from bonds (89,780,000)
Repayment of principal on long-term debt is an expenditure in governmental funds, but a reduction
of long-term liabilities in the statement of net position.
Bond and loan principal payments $ 18,417,454
Payments to refunding escrow agent 91,707,638
Payments on capital lease obligations 92,933 110,218,025
Certain amounts reported in the statement of activities do not require the use of current financial
resources and therefore are not reported as expenditures in the governmental funds.
Decrease in compensated absences $ (1,795,419)
Accrued interest on bonds and loans 846,954
Amortization of bond insurance premium (36,616)
Amortization of deferred loss (864,871)
Amortization of premium 1,730,307 (119,645)
The net revenues of internal service funds are reported with governmental activities.
Change in net position - governmental activities
The notes to the financial statements are an integral part of this statement.
25
Packet Page -1004-
3,029,650
$ 31,965,546
COLLIER COUNTY, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Revenues:
Taxes
Licenses, permits and impact fees
Intergovernmental
Charges for services
Fines and forfeitures
Interest income
Miscellaneous
Total revenues
Expenditures:
Current:
General government
Board of County Commissioners personal services
Board of County Commissioners operating
County manager administrative personal services
County manager administrative operating
Budget and management personal services
Budget and management operating
Budget and management capital
Administrative services personal services
Administrative services operating
Administrative services capital outlay
Human resources administration personal services
Human resources administration operating
Clerk of the Circuit Court personal services
Clerk of the Circuit Court operating
Clerk of the Circuit Court capital outlay
Property Appraiser personal services
Property Appraiser operating
Property Appraiser capital outlay
Tax Collector personal services
Tax Collector operating
Tax Collector capital outlay
County attorney personal services
County attorney operating
Natural resource planning operating
Circuit court costs operating
Courthouse security operating
Courthouse security capital outlay
County court cost operating
State Attorney operating
Public Defender operating
Other general administrative personal services
Other general administrative operating
�O
Original Final
Budget Budget Actual
5/10/2016 165.3.
Variance with
Final Budget
Favorable
(Unfavorable)
$ 215,695,300
$ 215,695,300
$ 208,221,377
$ (7,473,923)
273,500
273,500
331,648
58,148
40,700,000
40,700,000
47,559,237
6,859,237
18,002,534
19,237,376
15,786,683
(3,450,693)
479,000
479,000
579,772
100,772
463,400
463,400
581,109
117,709
7,254,800
7,277,424
9,148,579
1,871,155
282,868,534
284,126,000
282,208,405
(1,917,595)
1,057,500
1,057,500
1,007,268
50,232
86,600
86,600
52,313
34,287
681,400
681,400
527,039
154,361
41,400
41,400
29,845
11,555
663,400
663,400
630,532
32,868
67,600
67,600
57,943
9,657
9,000
9,000
-
9,000
2,342,600
2,298,800
2,171,255
127,545
145,700
175,522
148,328
27,194
2,500
2,500
1,283
1,217
1,183,000
1,183,000
1,074,423
108,577
217,500
244,000
190,732
53,268
6,531,700
6,320,700
6,215,599
105,101
2,292,900
2,465,900
2,090,076
375,824
137,300
182,300
198,347
(16,047)
5,088,080
5,088,080
4,591,726
496,354
1,458,650
1,458,650
1,861,144
(402,494)
25,000
25,000
116,843
(91,843)
9,656,689
9,344,705
9,344,705
-
2,658,138
2,541,911
2,486,980
54,931
28,105
46,029
46,029
-
2,288,300
2,288,300
2,149,672
138,628
354,900
725,552
282,027
443,525
101,300
101,300
98,955
2,345
34,700
34,700
32,928
1,772
1,291,300
1,456,687
1,385,680
71,007
28,400
28,400
28,369
31
22,800
22,800
21,138
1,662
252,700
252,700
246,708
5,992
184,500
184,500
178,864
5,636
200,000
200,000
33,696
166,304
7,182,600
5,965,300
4,614,666
1,350,634
26
Packet Page -1005-
COLLIER COUNTY, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Facilities management personal services
Facilities management operating
Facilities management capital outlay
Sheriff personal services
Sheriff operating
Sheriff capital
Supervisor of Elections personal services
Supervisor of Elections operating
Supervisor of Elections capital outlay
Real property management personal services
Real property management operating
Total general government
Public safety
Sheriff personal services
Sheriff operating
Sheriff capital outlay
Emergency management administration personal services
Emergency management administration operating
Helicopter operations personal services
Helicopter operations operating
Helicopter operations capital outlay
Medical examiner services operating
Total public safety
Physical environment
Conservation and resource management personal services
Conservation and resource management operating
Immokalee cemetery operating
Total physical environment
Transportation
Alternative transportation modes personal services
Alternative transportation modes operating
Total transportation
Economic environment
Veterans services personal services
Veterans services operating
Veterans services capital
Housing and urban improvement personal services
Housing and urban improvement operating
Total economic environment
Human services
Health Care Responsibility Act operating
Domestic animal services personal services
Domestic animal services operating
Domestic animal services capital outlay
Health department operating
Mental health operating
Client assistance personal services
Client assistance operating
Client assistance capital outlay
Public services division office personal services
Public services division office operating
Public services division office capital outlay
Total human services
5/10/2016 16. F.3.
Variance with
Final Budget
Original Final Favorable
Budget Budget Actual (Unfavorable)
3,770,000
3,811,000
3,804,354
6,646
6,440,500
6,474,038
6,638,489
(164,451)
77,000
43,462
40,061
3,401
2,973,600
2,973,600
3,426,559
(452,959)
156,900
156,900
122,936
33,964
-
-
1,699
(1,699)
1,967,100
2,144,600
1,961,362
183,238
1,225,700
1,676,749
1,375,716
301,033
14,000
85,451
89,819
(4,368)
649,400
608,400
605,287
3,113
40,900
40,900
38,698
2,202
63,631,362
63,259,336
60,020,093
3,239,243
105,427,200
106,782,200
109,476,190
(2,693,990)
27,544,900
27,577,900
23,375,605
4,202,295
369,700
384,200
1,339,253
(955,053)
838,000
838,000
800,425
37,575
529,300
529,300
466,010
63,290
796,200
769,205
769,204
1
599,000
665,762
618,293
47,469
35,000
21,033
21,033
-
1,069,600
1,069,600
1,066,322
3,278
137,208,900
138,637,200
137,932,335
704,865
658,700
658,700
613,263
45,437
137,900
137,900
119,962
17,938
2,500
2,500
852
1,648
799,100
799,100
734,077
65,023
229,600
229,600
228,597
1,003
18,000
18,000
13,646
4,354
247,600
247,600
242,243
5,357
230,800
231,000
230,883
117
52,500
51,100
28,671
22,429
-
1,200
1,145
55
320,900
320,900
251,171
69,729
848,000
866,000
402,580
463,420
1,452,200
1,470,200
914,450
555,750
46,100
46,100
-
46,100
1,972,000
1,928,053
1,868,747
59,306
645,200
673,337
658,586
14,751
135,200
202,404
189,270
13,134
1,569,100
1,569,100
1,303,144
265,956
1,154,200
1,154,200
1,043,418
110,782
578,500
627,500
579,789
47,711
4,479,000
4,401,027
3,824,304
576,723
44,000
44,000
42,400
1,600
378,500
467,572
430,120
37,452
29,100
28,900
24,540
4,360
1,500
1,700
1,695
5
11,032,400
11,143,893
9,966,013
1,177,880
27
Packet Page -1006-
(continued)
COLLIER COUNTY, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Culture and recreation
Library administration personal services
Library administration operating
Library administration capital outlay
Beach and water park operations personal services
Beach and water park operations operating
Beach and water park operations capital outlay
Total culture and recreation
Total expenditures
Excess of revenues over expenditures
Other financing sources (uses):
Sale of capital assets
Insurance proceeds
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balance
Fund balance at beginning of year
Fund balance at end of year
Reconciliation:
Net change in fund balance, budgetary basis
Net change in fair value of investments
Ad valorem refunds not budgeted
Advances budgeted as transfers
Net change in fund balance, GAAP basis
5/10/2016 161.3.
$ 2,804,916
63,045
(39,659)
2,621,000
$ 5,449,302
The notes to the financial statements are an integral part of this statement.
28
Packet Page -1007-
Variance with
Final Budget
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
5,290,500
5,215,375
5,070,599
144,776
1,382,700
1,429,797
1,413,925
15,872
69,000
69,000
68,382
618
4,341,300
4,285,013
4,049,988
235,025
3,822,900
3,524,755
3,319,164
205,591
-
78,100
73,952
4,148
14,906,400
14,602,040
13,996,010
606,030
229,277,962
230,159,369
223,805,221
6,354,148
53,590,572
53,966,631
58,403,184
(8,271,743)
125,000
125,000
286,155
(161,155)
-
15,632
26,264
(10,632)
4,328,128
3,945,298
9,659,758
(5,714,460)
(67,368,500)
(69,739,178)
(65,570,445)
(4,168,733)
(62,915,372)
(65,653,248)
(55,598,268)
(10,054,980)
(9,324,800)
(11,686,617)
2,804,916
(18,326,723)
40,973,300
39,520,268
39,520,268
5 31,648,500
5 27,833,651
5 42,325,184
$ (18,326,723)
$ 2,804,916
63,045
(39,659)
2,621,000
$ 5,449,302
The notes to the financial statements are an integral part of this statement.
28
Packet Page -1007-
COLLIER COUNTY, FLORIDA
5/10/2016 16.F.3.
BAYSHORE GATEWAY COMMUNITY REDEVELOPMENT AGENCY
8,075
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
136,800
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
136,800
-
Variance with
(905,700)
Final Budget
Original Final
Favorable
Budget Budget Actual
(Unfavorable)
Revenues:
(1,050,472)
Taxes $ 942,700 $ 942,700 $ 942,700
$
Charges for services - 210,690 -
(210,690)
Interest income 5,000 5,000 2,866
(2,134)
Miscellaneous 317,000 606,700 612,968
6,268
Total revenues 1,264,700 1,765,090 1,558,534
(206,556)
Expenditures:
Fund balance at end of year
Economic environment
$ 382,500
Personal services 252,400 252,400 248,351
4,049
Operating 214,900 222,291 142,128
80,163
Capital outlay - 210,690 -
210,690
Total expenditures 467,300 685,381 390,479
294,902
Excess of revenues over expenditures 797,400 1,079,709 1,168,055
88,346
Other financing sources (uses):
Insurance proceeds
-
-
8,075
(8,075)
Transfers in
136,800
136,800
136,800
-
Transfers out
(905,700)
(1,195,400)
(1,195,347)
(53)
Total other financing uses
(768,900)
(1,058,600)
(1,050,472)
(8,128)
Net change in fund balance
28,500
21,109
117,583
80,218
Fund balance at beginning of year
354,000
361,391
361,391
-
Fund balance at end of year
$_ 382,500
$ 382,500
$ 478,974
$ 80,218
Reconciliation:
Net change in fund balance, budgetary basis $ 117,583
Net change in fair value of investments 369
Change in inventory held for resale (1,208,886)
Net change in fund balance, GAAP basis $ (1,090,934)
The notes to the financial statements are an integral part of this statement.
29
Packet Page -1008-
Reconciliation:
Net change in fund balance, budgetary basis $ (166,339)
Net change in fair value of investments 204
Net change in fund balance, GAAP basis$ (166,135)
The notes to the financial statements are an integral part of this statement.
30
Packet Page -1009-
COLLIER COUNTY, FLORIDA
5/10/2016 16.F.3.
IMMOKALEE COMMUNITY REDEVELOPMENT
AGENCY
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Variance with
Final Budget
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
Revenues:
Taxes
$ 319,800
$ 319,800 $
319,800
$
Intergovernmental
-
235,000
176,350
(58,650)
Charges for services
-
3,194,769
503,384
(2,691,385)
Interest income
1,000
1,000
1,765
765
Total revenues
320,800
3,750,569
1,001,299
(2,749,270)
Expenditures:
Economic environment
Personal services
358,200
373,899
308,576
65,323
Operating
221,200
3,324,581
188,798
3,135,783
Capital outlay
2,000
312,689
746,264
(433,575)
Total expenditures
581,400
4,011,169
1,243,638
2,767,531
Deficiency of revenues under expenditures (260,600)
(260,600) (242,339)
18,261
Other financing sources:
Transfers in
76,000
76,000
76,000
-
Total other financing uses
76,000
76,000
76,000
-
Net change in fund balance
(184,600)
(184,600)
(166,339)
18,261
Fund balance at beginning of year
215,400
215,400
215,400
-
Fund balance at end of year
$ 30,800
$ 30,800 $
49,061
$ 18,261
Reconciliation:
Net change in fund balance, budgetary basis $ (166,339)
Net change in fair value of investments 204
Net change in fund balance, GAAP basis$ (166,135)
The notes to the financial statements are an integral part of this statement.
30
Packet Page -1009-
COLLIER COUNTY, FLORIDA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2014
Business -type Activities Enterprise Funds
County Water Solid Waste Other
and Sewer Disposal Funds Total
ASSETS
5/10/2016 165.3.
Governmental
Activities -
Internal Service
Funds
Current assets:
Cash, cash equivalents and investments
$ 141,463,684 $
23,134,090 $
6,382,622
$ 170,980,396 $
49,091,209
Receivables:
Trade, net
9,883,273
783,409
1,648,741
12,315,423
146,636
Special assessments
29,800
-
-
29,800
-
Interest
190,152
125,356
9,107
324,615
44,337
Due from other funds
-
38,946
116,760
155,706
82,488
Due from other governments
884,498
-
411
884,909
46,026
Deposits
1,257,950
-
1,257,950
51,108
Inventory
5,188,472
187,783
5,376,255
769,663
Prepaid costs
5,298
-
208,463
213,761
-
Restricted assets:
Cash, cash equivalents and investments
3,260,568
69,703
421,959
3,752,230
Due from other governments
-
-
10,270,291
10,270,291
-
Total current assets
162,163,695
24,151,504
19,246,137
205,561,336
50,231,467
Noncurrent assets:
Restricted assets:
Cash, cash equivalents and investments
29,639,914
-
-
29,639,914
-
Receivables:
Special assessments
24,565
-
24,565
Advances to other funds
-
2,201,156
2,201,156
Unamortized bond insurance
179,942
-
-
179,942
Capital assets:
Land and nondepreciable capital assets
87,938,727
7,001,761
8,610,114
103,550,602
-
Depreciable capital assets, net
741,417,187
21,864,111
52,684,905
815,966,203
16,769,083
Total noncurrent assets
859,200,335
31,067,028
61,295,019
951,562,382
16,769,083
Total assets
1,021,364,030
55,218,532
80,541,156
1,157,123,718
67,000,550
DEFERRED OUTFLOWS OF RESOURCES
Deferred charges on debt refundings
4,829,220
4,829,220
-
(Continued)
31
Packet Page -1010-
�1
LIABILITIES
Current liabilities:
Accounts payable
Wages payable
Retainage payable
Due to other funds
Due to other governments
Unearned revenue
Self-insurance claims payable
Compensated absences
Capital lease obligations
Interest payable
Bonds and loans payable
Liabilities payable from restricted assets:
Accounts payable
Retainage payable
Refundable deposits
Unearned revenue
Notes payable
Bonds and loans payable
Total current liabilities
Noncurrent liabilities:
Self-insurance claims payable
Compensated absences
Capital lease obligations
Net OPEB obligation
Landfill post -closure liability
Bonds and loans payable, net
Total noncurrent liabilities
Total liabilities
COLLIER COUNTY, FLORIDA 5/10/2016 161.3.
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2014
Business -type Activities Enterprise Funds Governmental
Activities -
County Water Solid Waste Other Internal Service
and Sewer Disposal Funds Total Funds
$ 11,401,690 $
2,420,153 $
749,912 $
14,571,755 $
701,351
1,305,469
119,024
1,130,857
2,555,350
357,101
1,345,868
-
-
1,345,868
-
57,250
701,600
4,889,021
5,647,871
446,722
366
751
63,002
64,119
79
-
-
65,450
65,450
9,772
-
-
-
-
5,067,325
1,436,866
137,661
636,275
2,210,802
414,391
-
-
235,618
235,618
-
1,882,289
-
1,882,289
11,471,852
11,471,852
-
1,335,273
1,335,273
-
1,314,744
1,314,744
57,025
- 16,572
73,597
-
69,703 1,154
70,857
69,190
- -
69,190
3,134,130
-
3,134,130 -
32,161,995
3,448,892 10,437,878
46,048,765 6,996,741
-
-
-
-
1,505,503
359,217
34,415
159,069
552,701
103,598
-
-
986,387
986,387
-
-
-
-
2,530,707
-
1,925,571
1,925,571
-
193,908,143
-
193,908,143
-
194,267,360
1,959,986
1,145,456
197,372,802
4,139,808
226,429,355
5,408,878
11,583,334
243,421,567
11,136,549
NET POSITION
Net investment in capital assets 618,847,857 28,375,027 57,841,950 705,064,834 16,630,323
Restricted for growth related capital expansion 19,744,068 - - 19,744,068 -
Restricted for renewal and replacement 300,000 300,000
Restricted for debt service 9,705,280 - 9,705,280 -
Unrestricted 151,166,690 21,434,627 11,115,872 183,717,189 39,233,678
Total net position $ 799,763,895 $ 49,809,654 $ 68,957,822 918,531,371 $ 55,864,001
Cumulative consolidation adjustment for internal service fund activities related to enterprise funds 1,702,179
Net position of Business -type Activities
$ 920,233,550
The notes to the financial statements are an integral part of this statement.
32
Packet Page -1011-
COLLIER COUNTY, FLORIDA 5/10/2016 165.3.
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Non-operating revenues (expenses):
Operating grants and contributions
600,000
Business -type Activities Enterprise Funds
2,376,564
Governmental
-
County
1,079,160
174,535
47,032
Activities -
205,627
Water
Solid Waste
Other
36,791
Internal Service
2,184,848
and Sewer
Disposal
Funds
Total
Funds
Operating revenues:
Gain (Loss) on disposal of capital assets
20,845
(69,538)
288,480
239,787
Charges for services $
107,021,275
$ 35,176,128
$ 13,846,345
$ 156,043,748
$ 77,552,702
Miscellaneous
903,069
192,145
304,695
1 1,399,909
77,820
Total operating revenues
107,924,344
35,368,273
14,151,040
157,443,657
77,630,522
Operating expenses:
Net position - beginning, as restated
793,898,582
48,703,813
54,381,349
Personal services
24,914,860
2,225,247
20,162,004
47,302,111
6,537,084
Operating
44,795,095
30,571,066
14,118,452
89,484,613
67,195,114
Depreciation and amortization
37,465,490
1,151,771
3,265,443
41,882,704
1,813,640
Total operating expenses
107,175,445
33,948,084
37,545,899
178,669,428
75,545,838
Operating income (loss)
748,899
1,420,189
(23,394,859)
(21,225,771)
2,084,684
Non-operating revenues (expenses):
Operating grants and contributions
600,000
100,012
2,376,564
3,076,576
-
Interest income
1,079,160
174,535
47,032
1,300,727
205,627
Insurance reimbursement
28,802
2,480
36,791
68,073
2,184,848
Interest expense
(5,756,661)
-
(1,925)
(5,758,586)
-
Gain (Loss) on disposal of capital assets
20,845
(69,538)
288,480
239,787
(67,614)
Total non-operating revenues (expenses)
(4,027,854)
207,489
2,746,942
(1,073,423)
2,322,861
Income (loss) before contributions and transfers
(3,278,955)
1,627,678
(20,647,917)
(22,299,194)
4,407,545
Capital grants and contributions
14,350,592
-
16,398,073
30,748,665
2,299
Transfers in
15,900
82,325
18,829,317
18,927,542
-
Transfers out
(5,222,224)
(604,162)
(3,000)
(5,829,386)
(900,000)
Change in net position
5,865,313
1,105,841
14,576,473
21,547,627
3,509,844
Net position - beginning, as previously stated
794,281,697
48,703,813
54,381,349
52,354,157
Restatement of net position due to
implementation of GASB 65
(383,115)
-
-
-
Net position - beginning, as restated
793,898,582
48,703,813
54,381,349
52,354,157
Net position - ending
$ 799,763,895 $
49,809,654
$ 68,957,822
$ 55,864,001
Consolidation adjustment for internal service fund activities related to enterprise funds 480,194
Change in net position of Business -type Activities
$ 22,027,821
The notes to the financial statements are an integral part of this statement.
33
Packet Page-1012-
COLLIER COUNTY, FLORIDA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Cash flows from operating activities:
Cash received for services
Cash received from other funds for services
Cash received from employees for services
Cash received from other governments for services
Cash received from refundable deposits
Cash received from retirees for services
Cash payments on behalf of retirees
Cash payments for goods and services
Cash payments to employees
Cash payments for interfund services
Cash payments on refundable deposits
Net cash provided by (used for) operating activities
Cash flows from non -capital financing activities:
Cash received from operating grants
Cash transfers from other funds
Cash transfers to other funds
Net cash provided by (used for) non -capital
financing activities
Cash flows from capital and related
financing activities:
System development charges
Special assessment collections
Receipts from insurance reimbursements
Proceeds from state loans
Proceeds from disposal of capital assets
Proceeds from capital grants
Payments for capital acquisitions
Principal payments on state revolving loans
Principal payments on bonds
Payments to escrow agents
Principal payments on leases
Interest and fiscal agent fees paid
Net cash provided by (used for) capital and related
financing activities
Cash flows from investing activities:
Interest on investments
Net cash provided by investing activities
Net increase (decrease) in cash, cash equivalents
and investments
Cash, cash equivalents and investments, October 1, 2013
Cash, cash equivalents and investments, September 30, 2014
Current cash, cash equivalents and investments
Current cash, cash equivalents and investments - restricted
Noncurrent cash, cash equivalents and investments - restricted
Cash, cash equivalents and investments, September 30, 2014
5/10/2016 16.F.3.
Business -type Activities Enterprise Funds Governmental
County Activities -
Water Solid Waste Other Internal Service
and Sewer Disposal Funds Total Funds
$107,637,615
$ 35,279,284
$ 15,866,216
$ 158,783,115 $
-
-
-
-
-
69,872,783
31,323
106,023
9,922,122
5,966,764
9,922,122
182,072
56,523
43,699
489,880
88,000
485,880
8,468,549
573,880
-
-
-
(57,266,760)
-
1,319,158
(8,695,767)
(5,967,085)
(835,769)
(36,347,303)
(28,691,598)
(9,638,270)
(74,677,171)
(66,574,873)
(24,777,989)
(2,181,690)
(19,994,330)
(46,954,009)
(6,523,506)
(7,656,577)
(1,353,794)
(4,413,758)
(13,424,129)
(749,156)
(71,000)
(487,194)
-
(558,194)
38,872,746
3,050,888
(18,180,142)
23,743,492
2,965,281
- 141,529 3,249,569 3,391,098 -
16,038 4,171,654 31,793,259 35,980,951 1,164,722
(5,168,686) (5,330,062) (10,764,289) (21,263,037) (3,597,888)
(5,152,648) (1,016,879) 24,278,539 18,109,012 (2,433,166)
11,070,155
11,070,155
138
138
72,2202,480
31,323
106,023
9,922,122
-
9,922,122
182,072
56,523
43,699
282,294
-
-
8,468,549
8,468,549
(40,296,212)
(3,461,724)
(13,508,824)
(57,266,760)
(8,695,767)
(8,695,767)
(5,967,085)
(5,967,085)
(10,233,888)
(10,233,888)
(297,632)
(297,632)
(6,972,092)
(1,925)
(6,974,017)
2,590,027
10,167
(693,268)
(50,918,337) (3,402,721) (5,264,810) (59,585,868) 1,906,926
1,048,107 172,416 44,766 1,265,289 196,564
1,048,107 172,416 44,766 1,265,289 196,564
(16,150,132) (1,196,296) 878,353 (16,468,075) 2,635,605
190,514,298 24,400,089 5,926,228 220,840,615 46,455,604
$ 174,364,166 $ 23,203,793 $_ 6,804,581 $ 204,372,540 $ 49,091,209
$141,463,684 $ 23,134,090 $ 6,382,622 $ 170,980,396 $ 49,091,209
3,260,568 69,703 421,959 3,752,230 -
29,639,914 - 29,639,914 -
$174,364,166 $ 23,203,793 $ 6,804,581 $ 204,372,540 $ 49,091,209
34
Packet Page -1013-
(Continued)
COLLIER COUNTY, FLORIDA 5/10/2016 161.3.
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS (CONTINUED)
RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Business -type Activities Enterprise Funds Governmental
County Activities -
Water Solid Waste Other Internal Service
and Sewer Disposal Funds Total Funds
Operating income (loss)
$ 748,899
$ 1,420,189
$ (23,394,859)
$ (21,225,771) $
2,084,684
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation expense
37,004,681
1,151,771
3,265,443
41,421,895
1,813,640
Amortization of bond insurance costs
8,540
-
-
8,540
-
Amortization of deferred charges on debt refundings
452,269
-
452,269
Net changes in assets and liabilities:
Trade receivable
(220,379)
(74,214)
1,796,977
1,502,384
(103,103)
Due from other funds
624,948
(3,108)
621,840
2,558
Due from other governments
(145,878)
6,991
1,627
(137,260)
5,184
Inventory
(512,440)
-
(15,597)
(528,037)
73,453
Prepaid costs
3,438
-
(208,463)
(205,025)
-
Accounts payable
1,379,837
(136,273)
(21,424)
1,222,140
268,099
Wages payable
106,066
18,705
170,673
295,444
29,698
Due to other funds
-
36,550
-
36,550
33,484
Due to other governments
(92)
449
(22,283)
(21,926)
(31,895)
Compensated absences
30,805
17,861
(2,999)
45,667
(16,120)
Lease payable
-
-
258,950
258,950
Refundable deposits
17,000
(1,314)
-
15,686
-
Unearned revenue
-
(5,079)
(5,079)
9,772
Self-insurance claims payable
(1,556,050)
Net OPEB obligation
351,877
Landfill post closure liability
-
(14,775)
-
(14,775)
-
Total adjustments
38,123,847
1,630,699
5,214,717
44,969,263
880,597
Net cash provided by (used for) operating activities
$ 38,872,746
$ 3,050,888
$ (18,180,142)
$ 23,743,492 $
2,965,281
Non-cash investing, capital and financing activities:
Developer infrastructure contributions
$ 3,247,704
$ -
$ -
$ 3,247,704 $
-
Change in fair value of investments
118,223
18,291
4,283
140,797
19,640
Contributed capital assets
53,788
-
329,385
383,173
2,299
The notes to the financial statements are an integral part of this statement.
35
Packet Page -1014-
COLLIER COUNTY, FLORIDA
STATEMENT OF FIDUCIARY NET POSITION
AGENCY FUNDS
SEPTEMBER 30, 2014
The notes to the financial statements are an integral part of this statement.
36
Packet Page -1015-
5/10/2016 16.F.3.
Agency
Funds
ASSETS
Cash, cash equivalents and investments
$
41,306,048
Receivables:
Interest
8,297
Other
38,729
Totalassets
$
41,353,074
LIABILITIES
Due to other governments
$
7,941,784
Due to individuals
649,239
Refundable deposits
31,643,119
Due to special assessment holders
1,118,932
Total liabilities
$41,353,074
The notes to the financial statements are an integral part of this statement.
36
Packet Page -1015-
5/10/2016 16.F.3.
COLLIER COUNTY, FLORIDA
STATEMENT OF NET POSITION
SEPTEMBER 30, 2013
ASSETS
Current assets:
Cash, cash equivalents and investments
Trade receivables, net
Special assessments receivable
Interest receivable
Unbilled receivables
Due from other governments
Internal balances
Deposits
Inventory for resale
Inventory
Prepaid costs
Restricted assets:
Cash, cash equivalents and investments
Trade receivables, net
Notes receivable
Interest receivable
Due from other governments
Inventory for resale
Total current assets
Noncurrent assets:
Restricted assets:
Cash, cash equivalents and investments
Notes receivable
Special assessments receivable
Notes receivable
Deferred charges
Capital assets:
Land and non -depreciable capital assets
Depreciable capital assets, net
Total noncurrent assets
Total assets
Primary Government
Governmental Business -type Component
Activities Activities Total Units
$ 202,859,730 $ 182,940,327 $ 385,800,057 $ 376,350
1,602,412 9,465,205 11,067,617 -
- 29,123 29,123
187,109 330,081 517,190
- 5,328,740 5,328,740
5,150,024 187,622 5,337,646
(1,510,724) 1,510,724 -
56,986 4,514,456 4,571,442
245,951 - 245,951
1,106,966 4,848,219 5,955,185
22,351 8,736 31,087
25,683,649 3,685,612 29,369,261
957,931 - 957,931
38,574 38,574
208,925 - 208,925
12,062,123 3,497,174 15,559,297
14,545,322 - 14,545,322 -
263,217,329 216,346,019 479,563,348 376,350
190,268,199 34,214,676 224,482,875 -
7,112,133 - 7,112,133
19,712 24,534 44,246
1,668,563 - 1,668,563
4,878,941 594,020 5,472,961
453,474,565 92,995,464 546,470,029
1,133,979,000 794,560,764 1,928,539,764
1,791,401,113 922,389,458 2,713,790,571 -
2,054,618,442 1,138,735,477 3,193,353,919 376,350
The notes to the financial statements are an integral part of this statement.
Packet Page -1016-
5/10/2016 16.F.3.
5/10/2016 165.3.
Total net position $1,573,262,374 $ 898,588,844 $2,471,851,218 $ 376,350
Packet Page -1017-
Primary Government
Governmental
Business -type
Component
Activities
Activities
Total Units
LIABILITIES
Current liabilities:
Accounts payable
$ 12,420,491
$ 9,781,523
$ 22,202,014 $
Wages payable
7,698,567
2,257,814
9,956,381
Retainage payable
370,122
767,601
1,137,723
Due to other governments
2,958,257
848,453
3,806,710
Due to individuals
281,158
748,995
1,030,153
Self-insurance claims payable
6,597,641
-
6,597,641
Compensated absences
8,522,318
2,174,269
10,696,587
Capital lease obligations
92,933
39,651
132,584
Unearned revenue
332,441
-
332,441
Interest payable
6,390,483
1,819,953
8,210,436
Bonds and loans payable
18,127,807
12,013,942
30,141,749
Liabilities payable from restricted assets:
Accounts payable
12,212,717
331,245
12,543,962
Wages payable
405,023
-
405,023
Retainage payable
1,831,311
238,208
2,069,519
Refundable deposits
3,893,138
56,597
3,949,735
Notes payable
-
69,190
69,190
Due to other governments
11,960,591
-
11,960,591
Unearned revenue
904,919
247,392
1,152,311
Bonds and loans payable
-
2,824,489
2,824,489
Total current liabilities
94,999,917
34,219,322
129,219,239
Noncurrent liabilities:
Self-insurance claims payable
1,531,237
-
1,531,237
Compensated absences
14,585,667
543,567
15,129,234
Capital lease obligations
229,926
-
229,926
Landfill post -closure liability
-
1,940,346
1,940,346
Net OPEB obligation
2,178,830
-
2,178,830
Bonds and loans payable, net
367,830,491
203,443,398
571,273,889
Total noncurrent liabilities
386,356,151
205,927,311
592,283,462
Total liabilities
481,356,068
240,146,633
721,502,701
NET POSITION
Net investment in capital assets
1,198,970,975
668,159,749
1,867,130,724
Restricted for:
Growth related capital expansion
69,472,333
23,450,002
92,922,335
Transportation capital projects
32,046,113
-
32,046,113
Tourist development
36,063,934
36,063,934
Conservation Collier
36,778,419
36,778,419
Community redevelopment
13,529,341
13,529,341
Grants
11,605,382
11,605,382
Debt service
970,653
10,628,810
11,599,463
Special revenues - other
21,035,543
-
21,035,543
Renewal and replacement
-
300,000
300,000 -
Unrestricted
152,789,681
196,050,283
348,839,964 376,350
Total net position $1,573,262,374 $ 898,588,844 $2,471,851,218 $ 376,350
Packet Page -1017-
COLLIER COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Program Revenues
Total governmental activities
437,074,888
Fees, Fines and
Operating
Capital
Business -type Activities:
Charges for
Grants and
Grants and
FUNCTIONS/PROGRAMS
Expenses
Services
Contributions
Contributions
Primary Government:
32,759,645
34,585,322
165,864
307
Governmental Activities:
4,439,500
3,020,795
-
1,542,957
General government
$ 95,940,609 $
36,079,370
$ 1,227,662
$ 1,708,200
Public safety
171,210,007
19,735,168
1,866,824
2,672,758
Physical environment
16,605,341
857,905
1,680,261
2,087,286
Transportation
69,274,916
1,044,867
4,158,576
14,801,247
Economic environment
14,511,977
1,884,932
9,480,577
-
Human services
11,950,165
924,047
2,124,959
155,108
Culture and recreation
41,452,974
8,416,073
382,519
6,855,529
Interest and fiscal charges
16,128,899
-
-
-
Total governmental activities
437,074,888
68,942,362
20,921,378
28,280,128
Business -type Activities:
Water and sewer
114,040,974
109,175,630
2,025
20,514,598
Solid waste
32,759,645
34,585,322
165,864
307
Airport authority
4,439,500
3,020,795
-
1,542,957
Mass transit
10,110,842
1,450,177
3,576,436
2,895,648
Emergency medical services
21,545,387
10,335,311
169,440
-
Total business -type activities
182,896,348
158,567,235
3,913,765
24,953,510
Total primary government
$ 619,971,236
$ 227,509,597 $
24,835,143 $
53,233,638
Component Units:
Industrial Development Authority
$ -
$ 2,500 $
- $
-
Health Facilities Authority
2,275
-
Housing Finance Authority
25
-
Educational Facilities Authority
35
49,522
Total component units
$ 2,335
$ 52,022 $
$
General revenues:
Property taxes
Gas taxes
Sales taxes
Tourist taxes
Communications services tax
State revenue sharing
Othertaxes
Interest income
Miscellaneous
Transfers, net
Total general revenues and transfers
Change in net position
Net position - beginning
Net position - ending
The notes to the financial statements are
an integral part of this
statement.
Packet Page -1018-
5/10/2016 161.3.
5/10/2016 16.F.3.
Net (Expense) Revenue and Changes in Net Position
Primary Government
Governmental Business -type Component
Activities Activities Total Units
$ (56,925,377) $
$ (56,925,377) $
(146,935,257)
(146,935,257)
(11,979,889)
(11,979,889)
(49,270,226)
(49,270,226)
(3,146,468)
(3,146,468)
(8,746,051)
(8,746,051)
(25,798,853)
(25,798,853)
(16,128,899)
(16,128,899)
(318,931,020)
(318,931,020)
15, 651, 279
15, 651, 279
1,991,848
1,991,848
124,252
124,252
(2,188,581)
(2,188,581)
(11,040,636) (11,040,636)
32,168,001
4,538,162
4,538,162
(318,931,020) 4,538,162
(314,392,858)
$ 2,500
(2,275)
(25)
49,487
49,687
249,352,063
249,352,063
18,228,523
18,228,523
32,168,001
32,168,001
16,183,377
16,183,377
4,872,492
4,872,492
8,792,335
8,792,335
4,530,362
-
4,530,362
-
1,495,888
712,094
2,207,982
145
9,063,401
153,865
9,217,266
-
(13,912,269)
13,912,269
-
-
330,774,173
14,778,228
345,552,401
145
11,843,153
19,316,390
31,159,543
49,832
1,561,419,221
879,272,454
2,440,691,675
326,518
$ 1,573,262,374
$ 898,588,844
$ 2,471,851,218
$ 376,350
Packet Page -1019-
ASSETS
Cash, cash equivalents and investments
Receivables:
Interest
Trade, net
Notes
Special assessments
Due from other funds
Due from other governments
Deposits
Inventory for resale
Inventory
Advances to other funds
Prepaid costs
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Wages payable
Due to other funds
Due to other governments
Due to individuals
Deferred revenue
Refundable deposits
Retainage payable
Advances from other funds
Total liabilities
COLLIER COUNTY, FLORIDA
BALANCE SHEET
GOVERNMENTAL FUNDS
SEPTEMBER 30, 2013
5/10/2016 16. F.3.
Bayshore Gateway Immokalee Government Other Total
General Redevelopment Redevelopment Facilities Governmental Governmental
Fund Agency Agency Impact Fee Funds Funds
$67,685,032 $ 323,599 $ 283,772 $ 3,813,972 $300,249,599 $ 372,355,974
54,755
719
479
3,773
301,034
360,760
414,091
28,019
-
617
1,668,904
2,111,631
1,668,563
-
173,059
234,415
6,916,292
8,819,270
-
1,149
-
-
19,712
19,712
4,392,288
-
185,411
-
5,014,303
9,592,002
4,437,515
$487,009,963
85,597
29,555
12,608,270
17,160,937
4,628
-
-
-
1,250
5,878
-
13,037,114
-
1,754,159
14,791,273
64,298
-
26,307,341
199,552
263,850
15,656,925
30,010
344,988
26,548,313
45,849,400
61,506,325
22,351
-
22,351
$94,400,446 $
13,389,451 $
555,259
$ 4,082,332
$374,582,475
$ 487,009,963
$ 7,231,434 $
16,348 $
156,845
$ 6,557
$ 16,905,192
$ 24,316,376
5,404,602
12,513
15,084
-
2,343,988
7,776,187
746,274
-
173,059
29,810,351
4,280,109
5,199,442
1,602,708
1,149
-
56,496,736 -
13,283,017
14,886,874
277,008
-
210,271 (22,465,981) 289,607,535
353,860,774
4,150
281,158
2,177,003
$487,009,963
234,415
7,856,897
10,268,315
3,811,909
-
81,229
3,893,138
-
-
2,201,433
2,201,433
-
26,307,341
38,018,925
64,326,266
21,250,938
30,010
344,988
26,548,313
84,974,940
133,149,189
Fund balances (deficit):
Nonspendable
15,743,574 -
- 46,048,952
61,792,526
Restricted
95,786 13,359,441
210,271 210,129,967
223,795,465
Committed
- -
- 29,810,351
29,810,351
Assigned
813,412
36,364,400
37,177,812
Unassigned
56,496,736 -
- (22,465,981) (32,746,135)
1,284,620
Total fund balances (deficit)
73,149,508 13,359,441
210,271 (22,465,981) 289,607,535
353,860,774
Total liabilities and fund balances(deficit)
$94,400,446 $ 13,389,451 $
555,259 $4,082,332 $374,582,475
$487,009,963
The notes to the financial statements are an integral part of this statement
Packet Page -1020-
COLLIER COUNTY, FLORIDA 5/10/2016 165.3.
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2013
Differences in amounts reported for governmental activities in the statement of net position on pages 18-19
Fund balances - total governmental funds $ 353,860,774
Capital assets used in governmental activities are not financial resources and therefore are not
reported in the funds. Those assets consist of:
Land and other non -depreciable assets $ 399,451,397
Construction in progress 54,023,168
Depreciable assets, net of $68,101,407 in accumulated
depreciation 1,116,130,483 1,569,605,048
Certain long-term assets are not financial resources and therefore are not reported in the
governmental funds.
4,878,941
Certain revenues will be collected after year-end, but are not available to pay for the current
period's expenditures, and therefore are reported as deferred revenue in the funds.
9,030,955
Certain liabilities applicable to the County's governmental activities are not due and payable in
the current period and accordingly are not reported as fund liabilities. Interest on long-term
debt is not accrued in the governmental funds, but is recognized as an expenditure when due.
All liabilities are reported in the statement of net position. Balances at September 30, 2013
are:
Accrued interest on bonds
$ (6,390,483)
Bonds and notes payable
(374,858,064)
Capital lease obligations
(322,859)
Compensated absences
(22,573,876)
Unamortized deferred loss
13,010,523
Unamortized premium
(24,110,757) (415,245,516)
Internal service funds are used by the County to charge self-insurance, fleet management and
information technology services to individual funds. The assets and liabilities of the internal
service funds are included in governmental activities in the statement of net position. Internal
service fund net position is:
51,132,172
Total net positions - governmental activities
$1,573,262,374
The notes to the financial statements are an integral part of this statement.
Packet Page -1021-
The notes to the financial statements are an integral part of this statement
Packet Page -1022-
5/10/2016 165.3.
COLLIER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND
BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED
SEPTEMBER
30, 2013
Bayshore Gateway
Immokalee
Government
Other
Total
General
Redevelopment
Redevelopment
Facilities
Governmental
Governmental
Fund
Agency
Agency
Impact Fee
Funds
Funds
Revenues:
Taxes
$200,359,643
$ 906,000
$ 268,000
$ -
$ 84,231,661
$285,765,304
Licenses, permits and impact fees
292,303
-
1,130
1,687,226
33,187,486
35,168,145
Intergovernmental
42,470,088
-
85,596
-
41,111,291
83,666,975
Charges for services
16,310,979
1,236,768
646,899
14,240,720
32,435,366
Fines and forfeitures
868,515
-
-
2,842,963
3,711,478
Interest income
436,860
2,902
907
7,951
957,700
1,406,320
Special assessments
-
-
-
-
2,923,626
2,923,626
Miscellaneous
1,332,240
388,051
191
-
3,112,379
4,832,861
Total revenues
262,070,628
2,533,721
1,002,723
1,695,177
182,607,826
449,910,075
Expenditures:
Current:
General government
52,057,913
-
5,690
23,661,053
75,724,656
Public safety
131,699,078
-
21,866,529
153,565,607
Physical environment
705,388
13,084,164
13,789,552
Transportation
244,472
-
-
36,925,635
37,170,107
Economic environment
565,889
1,104,773
600,964
12,164,848
14,436,474
Human services
9,861,689
-
-
2,392,253
12,253,942
Culture and recreation
14,507,367
19,237,113
33,744,480
Debt service:
Principal
-
25,125,146
25,125,146
Interest
12,550
17,552,711
17,565,261
Payment to refunding bond escrow
-
131,729
131,729
Fiscal charges
-
-
-
2,165,185
2,165,185
Capital outlay
5,861,479
1,036,499
683,538
53,696,160
61,277,676
Total expenditures
215,503,275
2,141,272
1,284,502
18,240
228,002,526
446,949,815
Excess (deficiency) of revenues
over (under) expenditures
46,567,353
392,449
(281,779)
1,676,937
(45,394,700)
2,960,260
Other financing sources (uses):
Bonds issued
-
-
-
73,805,000
73,805,000
Premiums on bonds issued
2,082,016
2,082,016
Payment to refunding bond escrow
-
(73,746,911)
(73,746,911)
Sale of capital assets
176,863
56,369
233,232
Insurance proceeds
28,948
270,720
299,668
Transfers in
11,834,614
136,800
76,000
78,589,677
90,637,091
Transfers out
(56,524,908)
(1,494,900)
-
(4,379,877)
(39,661,765)
_ (102,061,450)
Total other financing sources (uses)
(44,484,483)
(1,358,100)
76,000
(4,379,877)
41,395,106
(8,751,354)
Net change in fund balances
2,082,870
(965,651)
(205,779)
(2,702,940)
(3,999,594)
(5,791,094)
Fund balances (deficit) at beginning of 71,066,638
14,325,092
416,050
(19,763,041)
293,607,129
359,651,868
Fund balances (deficit) at end of year
$ 73,149,508
$ 13,359,441
$ 210,271
$(22,465,981)
$ 289,607,535
$353,860,774
The notes to the financial statements are an integral part of this statement
Packet Page -1022-
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Differences in amounts reported for governmental activities in the statement of activities on pages 20-21:
Net change in fund balances - total governmental funds
Governmental funds report capital outlays as expenditures. However, in the statement of activities
the cost of those assets is allocated over their estimated useful lives and reported as depreciation
expense.
Capital outlay $ 61,277,676
Depreciation expense (68,101,407)
Donations of capital assets are not financial resources to governmental funds, but receiving donated
assets increases net position in the statement of net position.
Capital assets transferred to and from proprietary funds are not recorded in the governmental funds
as there is no flow of current financial resources.
In the statement of activities, the loss on the sale of capital assets is reported. However, in the
governmental funds the proceeds from the sale of capital assets increase financial resources. The
change in net position differs from the change in fund balance by the net book value of assets
disposed.
Certain revenues not considered available are not recognized in the governmental funds but are
included in the statement of activities.
Debt proceeds provide current financial resources to governmental funds, but issuing debt increases
long-term liabilities in the statement of net position.
Proceeds from bonds
5/10/2016 161.3.
$ (5,791,094)
(6,823,731)
408,460
(1,564,996)
(1,535,195)
1,771,908
(73,805,000)
Repayment of principal on long-term debt is an expenditure in governmental funds, but a reduction
of long-term liabilities in the statement of net position.
Bond and loan principal payments $ 25,036,363
Premium on bonds issued (2,082,016)
Payments to refunding escrow agent 73,878,640
Payments on capital lease obligations 88,783 96,921,770
Certain amounts reported in the statement of activities do not require the use of current financial
resources and therefore are not reported as expenditures in the governmental funds.
Installment payment program to State of Florida
Increase in compensated absences
Accrued interest on bonds and loans
Amortization of deferred charges
Amortization of deferred loss
Amortization of premium
Amortization of discount
Certain amounts reported in the statement of activities as deferred are reported as expenditures in
the governmental funds.
The net revenues of internal service funds are reported with governmental activities.
Change in net position - governmental activities
The notes to the financial statements are an integral part of this statement.
Packet Page -1023-
$ 686,404
52,533
574,214
(322,442)
(786,850)
2,020,765
(1,614) 2,223,010
2,117,474
(2,079,453)
$ 11,843,153
Packet Page -1024-
5/10/2016 16.F.3.
COLLIER
COUNTY, FLORIDA
GENERALFUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY
BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Variance with
Final Budget
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
Revenues:
Taxes
$208,198,000
$208,198,000
$200,359,643
$ (7,838,357)
Licenses, permits and impact fees
253,500
253,500
292,303
38,803
Intergovernmental
37,785,000
37,785,000
42,470,088
4,685,088
Charges for services
18,397,194
19,895,889
16,310,979
(3,584,910)
Fines and forfeitures
1,205,300
1,205,300
868,515
(336,785)
Interest income
581,400
581,400
560,353
(21,047)
Miscellaneous
6,912,200
6,927,391
7,826,640
899,249
Total revenues
273,332,594
274,846,480
268,688,521
(6,157,959)
Expenditures:
Current:
General government
Board of County Commissioners personal services
1,035,500
1,029,605
932,245
97,360
Board of County Commissioners operating
89,300
95,195
66,839
28,356
County manager administrative personal services
750,600
750,600
609,525
141,075
County manager administrative operating
43,100
43,100
31,217
11,883
Budget and management personal services
645,500
645,500
631,884
13,616
Budget and management operating
67,600
67,600
43,252
24,348
Administrative services personal services
2,108,600
2,085,306
1,875,526
209,780
Administrative services operating
108,400
136,900
100,612
36,288
Human resources administration personal services
1,185,400
1,185,400
1,107,308
78,092
Human resources administration operating
218,300
218,300
164,751
53,549
Clerk of the Circuit Court personal services
5,701,200
6,044,200
5,853,776
190,424
Clerk of the Circuit Court operating
2,213,800
2,613,800
2,375,581
238,219
Clerk of the Circuit Court capital outlay
15,500
294,500
182,144
112,356
Property Appraiser personal services
5,042,882
5,042,882
4,333,799
709,083
Property Appraiser operating
1,433,717
1,433,717
1,688,516
(254,799)
Property Appraiser capital outlay
25,000
25,000
204,415
(179,415)
Tax Collector personal services
9,297,186
9,026,470
9,026,470
-
Tax Collector operating
2,676,336
2,507,422
2,496,472
10,950
Tax Collector capital outlay
29,491
29,350
29,350
-
County attorney personal services
2,227,100
2,227,100
2,100,921
126,179
County attorney operating
358,000
674,470
215,853
458,617
Natural resource planning operating
98,200
98,200
97,156
1,044
Circuit court costs operating
34,700
34,700
31,716
2,984
Courthouse security operating
1,241,700
1,241,700
1,230,604
11,096
Courthouse security capital outlay
6,400
6,400
6,266
134
County court cost operating
22,800
22,800
16,158
6,642
State Attorney operating
258,300
261,500
247,358
14,142
Public Defender operating
184,900
183,600
178,991
4,609
Other general administrative personal services
250,000
165,000
81,785
83,215
Other general administrative operating
7,040,800
7,737,120
6,112,428
1,624,692
Other general administrative capital outlay
-
23,000
21,532
1,468
Packet Page -1024-
COLLIER COUNTY, FLORIDA
GENERALFUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Facilities management personal services
Facilities management operating
Facilities management capital outlay
Sheriff personal services
Sheriff operating
Supervisor of Elections personal services
Supervisor of Elections operating
Supervisor of Elections capital outlay
Real property management personal services
Real property management operating
Total general government
Public safety
Sheriff personal services
Sheriff operating
Sheriff capital outlay
Emergency management administration personal services
Emergency management administration operating
Helicopter operations personal services
Helicopter operations operating
Helicopter operations capital outlay
Intersection safety personal services
Intersection safety operating
Medical examiner services operating
Total public safety
Physical environment
Conservation and resource management personal services
Conservation and resource management operating
Immokalee cemetery operating
Total physical environment
Transportation
Alternative transportation modes personal services
Alternative transportation modes operating
Total transportation
Economic environment
Veterans services personal services
Veterans services operating
Housing and urban improvement personal services
Housing and urban improvement operating
Housing and urban improvement capital outlay
Total economic environment
Human services
Health Care Responsibility Act operating
5/10/2016 16.F.3.
Packet Page -1025-
Variance with
Final Budget
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
3,567,500
3,604,800
3,600,464
4,336
6,545,100
6,314,927
6,202,065
112,862
91,000
101,271
104,565
(3,294)
2,749,900
2,749,900
3,107,855
(357,955)
180,000
180,000
127,944
52,056
1,885,600
1,920,600
1,835,790
84,810
1,370,200
1,300,217
1,207,258
92,959
14,000
44,444
44,093
351
712,000
673,794
673,702
92
38,600
38,600
38,411
189
61,564,212
62,878,990
59,036,597
3,842,393
102,161,900
103,551,900
104,096,160
(544,260)
27,504,500
27,590,025
23,667,212
3,922,813
2,634,600
2,634,600
5,083,169
(2,448,569)
813,300
808,300
795,669
12,631
530,100
530,100
455,259
74,841
790,700
765,700
722,148
43,552
625,400
613,984
582,232
31,752
-
41,416
38,451
2,965
30,100
30,100
9,239
20,861
696,200
696,200
295,443
400,757
1,077,800
1,077,800
1,075,716
2,084
136,864,600
138,340,125
136,820,698
1,519,427
580,000
599,753
586,622
13,131
123,200
131,200
116,365
14,835
3,700
3,700
2,401
1,299
706,900
734,653
705,388
29,265
225,600
226,000
225,919
81
21,700
21,300
18,553
2,747
247,300
247,300
244,472
2,828
213,200
214,400
214,296
104
54,000
52,800
34,417
18,383
-
300,000
122,508
177,492
956,400
661,400
194,668
466,732
-
25,000
-
25,000
1,223,600
1,253,600
565,889
687,711
46,100
46,100
-
46,100
Packet Page -1025-
Other financing sources (uses):
Sale of capital assets
125,000
129,085
176,863
5/10/2016 16.F.3.
COLLIER
COUNTY, FLORIDA
5,533
28,948
23,415
Transfers in
GENERALFUND
7,111,441
11,834,614
4,723,173
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCES
(60,969,022)
BUDGET AND ACTUAL (BUDGETARY BASIS)
1,586,314
Total other financing sources (uses)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
(53,722,963)
(47,342,283)
6,380,680
Net change in fund balance
(6,090,600)
(7,800,265)
Variance with
7,256,909
Fund balance at beginning of year
45,008,200
46,070,472
Final Budget
-
Original
Final
$ 38,270,207
Favorable
$ 7,256,909
Budget
Budget
Actual
(Unfavorable)
Domestic animal services personal services
1,939,500
1,919,500
1,818,059
101,441
Domestic animal services operating
630,300
642,250
625,049
17,201
Domestic animal services capital outlay
90,000
121,828
26,005
95,823
Health department operating
1,569,100
1,569,100
1,987,794
(418,694)
Health department capital outlay
-
-
6,826
(6,826)
Mental health operating
854,200
1,154,200
1,583,094
(428,894)
Client assistance personal services
492,600
600,600
564,799
35,801
Client assistance operating
4,320,800
3,899,584
2,997,254
902,330
Client assistance capital outlay
-
3,000
2,546
454
Public services division office personal services
304,000
278,000
264,518
13,482
Public services division office operating
21,900
23,000
21,122
1,878
Public services division office capital outlay
1,500
7,500
1,155
6,345
Total human services
10,270,000
10,264,662
9,898,221
366,441
Culture and recreation
Library administration personal services
5,171,500
4,961,427
4,932,878
28,549
Library administration operating
1,461,600
1,460,638
1,423,512
37,126
Library administration capital outlay
61,700
61,700
61,652
48
Beach and water park operations personal services
4,670,100
4,267,700
4,179,746
87,954
Beach and water park operations operating
5,152,900
4,403,087
3,971,231
431,856
Beach and water park operations capital outlay
38,400
49,900
49,310
590
Total culture and recreation
16,556,200
15,204,452
14,618,329
586,123
Total expenditures
227,432,812
228,923,782
221,889,594
7,034,188
Excess of revenues over expenditures
45,899,782
45,922,698
46,798,927
876,229
Other financing sources (uses):
Sale of capital assets
125,000
129,085
176,863
47,778
Insurance proceeds
-
5,533
28,948
23,415
Transfers in
7,752,918
7,111,441
11,834,614
4,723,173
Transfers out
(59,868,300)
(60,969,022)
(59,382,708)
1,586,314
Total other financing sources (uses)
(51,990,382)
(53,722,963)
(47,342,283)
6,380,680
Net change in fund balance
(6,090,600)
(7,800,265)
(543,356)
7,256,909
Fund balance at beginning of year
45,008,200
46,070,472
46,070,472
-
Fund balance at end of year
$ 38,917,600
$ 38,270,207
$ 45,527,116
$ 7,256,909
Reconciliation:
Net change in fund balance, budgetary basis
$ (543,356)
Net change in fair value of investments
(123,493)
Ad valorem refunds not budgeted
(108,081)
Advances budgeted as transfers
2,857,800
Net change in fund balance, GAAP basis
$ 2,082,870
The notes to the financial statements are an integral part of this statement.
r" \
Packet Page -1026-
COLLIER COUNTY, FLORIDA 5/10/2016 16.F.3.
BAYSHORE GATEWAY REDEVELOPMENT AGENCY
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Revenues:
Taxes
Charges for services
Interest income
Miscellaneous
Total revenues
Expenditures:
Economic environment
Personal services
Operating
Capital outlay
Total expenditures
Excess of revenues over expenditures
Other financing sources (uses):
Transfers in
Transfers out
Total other financing uses
Net change in fund balance
Fund balance at beginning of year
Fund balance at end of year
Variance with
Final Budget
Original Final Favorable
Budget Budget Actual (Unfavorable)
$ 906,000
$ 906,000
$ 906,000
$
-
1,496,972
1,236,768
(260,204)
10,000
10,000
4,970
(5,030)
317,000
402,937
388,051
(14,886)
1,233,000
2,815,909
2,535,789
(280,120)
258,000
258,000
235,547
22,453
360,500
564,270
869,226
(304,956)
-
1,496,972
1,036,499
460,473
618,500
2,319,242
2,141,272
177,970
614,500
496,667
394,517
(458,090)
136,800
136,800
136,800
(1,427,800)
(1,494,900)
(1,494,900)
(1,291,000)
(1,358,100)
(1,358,100)
(676,500)
(861,433)
(963,583)
(458,090)
816,300
1,001,233
1,001,233
$ 139,800
$ 139,800
$ 37,650
$ (458,090)
Reconciliation:
Excess of revenues over expenditures, budgetary basis
Net change in fair value of investments
Net change in fund balance, GAAP basis
The notes to the financial statements are an integral part of this statement.
Packet Page -1027-
$ (963,583)
(2,068)
$ (965,651)
COLLIER COUNTY, FLORIDA 5/10/2016 16.F.3.
IMMOKALEE REDEVELOPMENT AGENCY
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Variance with
Final Budget
Original Final Favorable
Budget Budget Actual (Unfavorable)
Revenues:
Taxes
$ 268,000
$ 268,000
$ 268,000
$ -
Licenses, permits and impact fees
-
-
1,130
1,130
Intergovernmental
261,947
85,596
(176,351)
Charges for services
3,131,363
646,899
(2,484,464)
Interest income
4,000
4,000
1,743
(2,257)
Miscellaneous
-
-
191
191
Total revenues
272,000
3,665,310
1,003,559
(2,661,751)
Expenditures:
Economic environment
Personal services
22,000
34,000
11,147
22,853
Operating
593,700
3,378,165
589,817
2,788,348
Capital outlay
-
643,621
683,538
(39,917)
Total expenditures
615,700
4,055,786
1,284,502
2,771,284
Deficiency of revenues under expenditures
(343,700)
(390,476)
(280,943)
(5,433,035)
Other financing sources:
Transfers in
76,000
76,000
76,000
Total other financing uses
76,000
76,000
76,000
Net change in fund balance
(267,700)
(314,476)
(204,943)
(5,433,035)
Fund balance at beginning of year
386,300
433,076
433,076
Fund balance at end of year
$ 118,600
$ 118,600
$ 228,133
$ (5,433,035)
Reconciliation:
Excess of revenues over expenditures, budgetary basis
Net change in fair value of investments
Net change in fund balance, GAAP basis
The notes to the financial statements are an integral part of this statement.
Packet Page -1028-
$ (204,943)
(836)
$ (205,779)
COLLIER COUNTY, FLORIDA 5/10/2016 165.3.
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2013
(Continued)
Packet Page -1029-
Business -type Activities Enterprise Funds
Governmental
County
Activities -
Water
Solid Waste
Other
Internal Service
and Sewer
Disposal
Funds
Total
Funds
ASSETS
Current assets:
Cash, cash equivalents and investments
$ 153,311,011
$ 24,329,072 $
5,300,244 $
182,940,327
$ 46,455,604
Receivables:
Trade, net
4,399,205
709,195
4,356,805
9,465,205
448,712
Special assessments
29,123
-
-
29,123
-
Interest
200,003
123,237
6,841
330,081
35,274
Unbilled revenue
5,327,009
-
1,731
5,328,740
-
Due from other funds
138
45,088
36,694
81,920
85,046
Due from other governments
138,620
48,508
494
187,622
51,210
Deposits
4,514,456
-
4,514,456
51,108
Inventory
4,676,033
172,186
4,848,219
843,116
Prepaid costs
8,736
-
-
8,736
-
Restricted assets:
Cash, cash equivalents and investments
2,988,611
71,017
625,984
3,685,612
Due from other governments
-
-
3,497,174
3,497,174
-
Total current assets
175,592,945
25,326,117
13,998,153
214,917,215
47,970,070
Noncurrent assets:
Restricted assets:
Cash, cash equivalents and investments
34,214,676
-
-
34,214,676
-
Receivables:
Special assessments
24,534
-
24,534
Advances to other funds
-
2,819,941
2,819,941
Deferred charges
594,020
-
-
594,020
Capital assets:
Land and nondepreciable capital assets
78,704,715
4,469,097
9,821,652
92,995,464
-
Depreciable capital assets, net
736,825,219
20,420,438
37,315,107
794,560,764
17,848,517
Total noncurrent assets
850,363,164
27,709,476
47,136,759
925,209,399
17,848,517
Total assets
1,025,956,109
53,035,593
61,134,912
1,140,126,614
65,818,587
(Continued)
Packet Page -1029-
COLLIER COUNTY, FLORIDA 5/10/2016 161.3.
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2013
Net position of Business -type Activities
$ 898,588,844
The notes to the financial statements are an integral part of this statement.
Packet Page -1030-
Business -type Activities Enterprise Funds
Governmental
Activities -
County Water
Solid Waste
Other
Internal Service
and Sewer
Disposal
Funds
Total
Funds
LIABILITIES
Current liabilities:
Accounts payable
$ 7,308,268
$ 2,065,581
$ 407,674 $
9,781,523
$ 316,832
Wages payable
1,197,311
100,319
960,184
2,257,814
327,403
Retainage payable
767,601
-
-
767,601
-
Due to other funds
3,712
-
2,609,410
2,613,122
1,946,404
Due to other governments
459
302
847,692
848,453
31,974
Due to individuals
366,512
-
382,483
748,995
-
Self-insurance claims payable
-
-
-
-
6,597,641
Compensated absences
1,412,222
123,372
638,675
2,174,269
427,286
Capital lease obligations
-
-
39,651
39,651
-
Interest payable
1,819,953
-
1,819,953
Bonds and loans payable
12,013,942
-
12,013,942
Liabilities payable from restricted assets:
Accounts payable
-
331,245
331,245
Retainage payable
54,274
183,934
238,208
Refundable deposits
40,025
-
16,572
56,597
Unearned revenue
-
71,017
176,375
247,392
Notes payable
69,190
-
-
69,190
Bonds and loans payable
2,824,489
-
-
2,824,489
-
Total current liabilities
27,877,958
2,360,591
6,593,895
36,832,444
9,647,540
Noncurrent liabilities:
Self-insurance claims payable
-
-
-
-
1,531,237
Compensated absences
353,056
30,843
159,668
543,567
106,823
Net OPEB obligation
-
-
-
-
2,178,830
Landfill post -closure liability
-
1,940,346
1,940,346
-
Bonds and loans payable, net
203,443,398
-
-
203,443,398
-
Total noncurrent liabilities
203,796,454
1,971,189
159,668
205,927,311
3,816,890
Total liabilities
231,674,412
4,331,780
6,753,563
242,759,755
13,464,430
NET POSITION
Net investment in capital assets
596,357,040
24,889,535
46,913,174
668,159,749
17,848,517
Restricted for growth related capital expansion
23,450,002
-
-
23,450,002
-
Restricted for renewal and replacement
300,000
300,000
Restricted for debt service
10,628,810
-
-
10,628,810
-
Unrestricted
163,545,845
23,814,278
7,468,175
194,828,298
34,505,640
Total net position
$ 794,281,697
$ 48,703,813
$ 54,381,349
897,366,859
$ 52,354,157
Cumulative consolidation adjustment for internal
service fund activities related to enterprise funds
1,221,985
Net position of Business -type Activities
$ 898,588,844
The notes to the financial statements are an integral part of this statement.
Packet Page -1030-
COLLIER COUNTY, FLORIDA 5/10/2016 161.3.
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Non-operating revenues (expenses):
Operating grants and contributions
2,025
Business -type Activities Enterprise Funds
3,745,876
Governmental
-
County
577,268
102,121
32,705
Activities -
92,036
Water
Solid Waste
Other
19,978
Internal Service
1,972,341
and Sewer
Disposal
Funds
Total
Funds
Operating revenues:
Claim settlement
4,475,631
2,243,072
4,946,123
4,475,631
Charges for services
$ 104,019,978
$ 34,421,997
$ 14,678,376 $
153,120,351
$ 71,964,519
Miscellaneous
632,484
163,325
175,444
971,253
21,593
Total operating revenues
104,652,462
34,585,322
14,853,820
154,091,604
71,986,112
Operating expenses:
$ 19,316,390
The notes to the financial statements are an integral part of this statement.
Personal services
24,112,343
2,177,634
19,146,856
45,436,833
6,434,299
Operating
44,803,773
29,454,315
14,168,225
88,426,313
66,840,505
Depreciation and amortization
35,994,295
1,025,846
2,956,272
39,976,413
1,793,560
Total operating expenses
104,910,411
32,657,795
36,271,353
173,839,559
75,068,364
Operating income (loss)
(257,949)
1,927,527
(21,417,533)
(19,747,955)
(3,082,252)
Non-operating revenues (expenses):
Operating grants and contributions
2,025
165,864
3,745,876
3,913,765
-
Interest income
577,268
102,121
32,705
712,094
92,036
Insurance reimbursement
122,595
11,292
19,978
153,865
1,972,341
Interest expense
(5,437,809)
-
(5,491)
(5,443,300)
-
Claim settlement
4,475,631
2,243,072
4,946,123
4,475,631
(1,958,272)
Loss on disposal of capital assets
(2,989,456)
(62,207) (684,050)
(3,735,713)
(17,483)
Total non-operating revenues (expenses)
(3,249,746)
217,070
3,109,018
76,342
2,046,894
Income (loss) before contributions and transfers
(3,507,695)
2,144,597
(18,308,515)
(19,671,613)
(1,035,358)
Capital grants and contributions
20,520,941
635,560
5,359,362
26,515,863
3,686
Transfers in
243,499
39,775
18,119,741
18,403,015
-
Transfers out
(5,250,731)
(576,860)
(224,465)
(6,052,056)
(926,600)
Change in net position
12,006,014
2,243,072
4,946,123
19,195,209
(1,958,272)
Net position - beginning
782,275,683
46,460,741
49,435,226
54,312,429
Net position - ending
$ 794,281,697
$ 48,703,813 $
54,381,349
$ 52,354,157
Consolidation adjustment for internal service fund activities related to enterprise funds
121,181
Change in net position of Business -type Activities
$ 19,316,390
The notes to the financial statements are an integral part of this statement.
Packet Page -1031-
COLLIER COUNTY, FLORIDA 5/10/2016 161.3.
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Cash flows from capital and related
Business -type Activities Enterprise Funds
Governmental
County
financing activities:
Activities -
Water
Solid Waste
Other
13,546,010
Internal Service
and Sewer
Disposal
Funds
Total
Funds
Cash flows from operating activities:
25,620
-
Receipts from insurance reimbursements
166,013
11,292
Cash received for services
$105,146,130
$ 34,681,210
$ 14,500,536
$154,327,876
$ -
Cash received from other funds for services
25,000,000
-
-
-
68,009,186
Cash received from employees for services
193,944
6,349
Proceeds from capital grants
408,000
5,381,573
Cash received from other governments for services
4,367,984
-
Proceeds from claim settlement
4,475,631
436,686
Cash received from refundable deposits
59,000
749,126
Payments for capital acquisitions
808,126
-
Cash received from retirees for services
-
-
Payments for construction escrow
-
1,204,905
Cash payments on behalf of retirees
(4,514,456)
Principal payments on state revolving loans
(6,311,359)
(541,199)
Cash payments for goods and services
(37,551,242)
(28,056,332)
(9,986,635)
(75,594,209)
(65,433,924)
Cash payments to employees
(23,228,171)
(2,073,260)
(18,412,474)
(43,713,905)
(6,149,297)
Cash payments for interfund services
(7,154,705)
(1,249,464)
(4,507,917)
(12,912,086)
(809,819)
Cash payments on refundable deposits
(52,000)
(750,418)
(792)
(803,210)
-
Net cash provided by (used for) operating activities
37,219,012
3,300,862
(18,407,282)
22,112,592
2,098,111
Cash flows from non -capital financing activities:
financing activities
(32,554,148)
(3,937,616)
Cash received from operating grants
252,025
124,347
5,239,653
5,616,025
-
Cash transfers from other funds
10,645,005
5,499,738
28,354,379
44,499,122
96,328
Cash transfers to other funds
(5,250,731)
(6,055,103)
(10,013,653)
(21,319,487)
(926,600)
Net cash provided by (used for) non -capital
687,100
82,941
Net increase in cash, cash equivalents and investments
10,871,307
(971,444)
financing activities
5,646,299
(431,018)
23,580,379
28,795,660
(926,600)
Cash flows from capital and related
financing activities:
System development charges
13,546,010
13,546,010
Special assessment collections
25,620
25,620
-
Receipts from insurance reimbursements
166,013
11,292
19,978
197,283
1,898,923
Proceeds from state loans
25,000,000
-
-
25,000,000
-
Proceeds from disposal of capital assets
108,573
22,742
62,629
193,944
6,349
Proceeds from capital grants
408,000
-
3,959,984
4,367,984
-
Proceeds from claim settlement
4,475,631
-
4,475,631
Payments for capital acquisitions
(24,176,115)
(3,971,650)
(7,202,524)
(35,350,289)
(286,318)
Payments for construction escrow
(4,514,456)
(4,514,456)
Principal payments on state revolving loans
(6,311,359)
(6,311,359)
Principal payments on bonds
(1,672,044)
(1,672,044)
Payments to escrow agents
(31,126,915)
(31,126,915)
Principal payments on leases
(134,914)
(134,914)
Interest and fiscal agent fees paid
(8,483,106)
(5,491)
(8,488,597)
-
Net cash provided by (used for) capital and related
financing activities
(32,554,148)
(3,937,616)
(3,300,338)
(39,792,102)
1,618,954
Cash flows from investing activities:
Interest on investments
560,144
96,328
30,628
687,100
82,941
Net cash provided by investing activities
560,144
96,328
30,628
687,100
82,941
Net increase in cash, cash equivalents and investments
10,871,307
(971,444)
1,903,387
11,803,250
2,873,406
Cash, cash equivalents and investments, October 1, 2012
179,642,991
25,371,533
4,022,841
209,037,365
43,582,198
Cash, cash equivalents and investments, September 30, 2013
$190,514,298
$ 24,400,089
$ 5,926,228
$ 220,840,615 $
46,455,604
Current cash, cash equivalents and investments
$153,311,011
$ 24,329,072
$ 5,300,244
$182,940,327 $
46,455,604
Current cash, cash equivalents and investments - restricted
2,988,611
71,017
625,984
3,685,612
-
Noncurrent cash, cash equivalents and investments - restricted
34,214,676
-
-
34,214,676
-
Cash, cash equivalents and investments, September 30, 2013
$190,514,298
$ 24,400,089
$ 5,926,228
$ 220,840,615 $
46,455,604
(Continued)
Packet Page -1032-
COLLIER COUNTY, FLORIDA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS (CONTINUED)
RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation expense
Amortization of bond issuance costs
Amortization of utility acquisition adjustment
Net changes in assets and liabilities:
Trade receivable
Due from other funds
Due from other governments
Deposits
Inventory
Prepaid costs
Accounts payable
Wages payable
Due to other funds
Due to other governments
Due to individuals
Compensated absences
Refundable deposits
Unearned revenue
Self-insurance claims payable
Net OPEB obligation
Landfill post closure liability
Total adjustments
Net cash provided by (used for) operating activities
Non-cash investing, capital and financing activities:
Bank deposit to bond refunding escrow
Developer infrastructure contributions
Change in fair value of investments
Contributed capital assets
5/10/2016 161.3.
Business -type Activities Enterprise Funds Governmental
County Activities -
Water Solid Waste Other Internal Service
and Sewer Disposal Funds Total Funds
$ (257,949) $ 1,927,527 $ (21,417,533) $ (19,747,955) $ (3,082,252)
35,445,463 1,025,846 2,956,272 39,427,581 1,793,560
488,377 - - 488,377 -
60,455 60,455
1,038,278
95,888
(350,482)
783,684
(237,674)
23,225
572,362
(1,855)
593,732
2,581,306
(28,978)
(6,991)
3,532
(32,437)
(10,923)
-
262,484
(526,519)
(33,533)
(560,052)
25,427
11,096
11,096
-
618,733
(580,159)
(294,266)
(255,692)
(673,432)
829,395
71,227
678,691
1,579,313
227,636
(29,142)
18,269
(82)
(10,955)
(86,085)
6
(200)
(1,906)
(2,100)
31,974
(515,205)
-
5,214
(509,991)
-
54,777
33,147
55,691
143,615
57,366
7,000
(1,292)
(792)
4,916
-
-
(6,233)
(6,233)
-
728,102
-
-
480,622
-
145,238
-
145,238
-
37,476,961
1,373,335
3,010,251
41,860,547
5,180,363
$ 37,219,012
$ 3,300,862
_L(18,407,282)
$ 22,112,592 $
2,098,111
$ 17,769,080 $ $ $ 17,769,080 $
5,876,552 5,876,552
(327,236) (49,235) (10,533) (387,004) (56,159)
729,428 633,931 1,095,337 2,458,696 3,686
The notes to the financial statements are an integral part of this statement.
Packet Page -1033-
COLLIER COUNTY, FLORIDA
STATEMENT OF FIDUCIARY NET POSITION
AGENCY FUNDS
SEPTEMBER 30, 2013
Agency
Funds
ASSETS
Cash, cash equivalents and investments $ 40,232,188
Receivables:
Interest 5,414
Other 40,211
Total assets $ 40,277,813
LIABILITIES
Due to other governments $ 7,435,658
Due to individuals 716,621
Refundable deposits 30,303,581
Due to special assessment holders 1,821,953
Total liabilities $ 40,277,813
The notes to the financial statements are an integral part of this statement.
Packet Page -1034-
5/10/2016 16.F.3.
/1—IN
COLLIER COUNTY, FLORIDA
STATEMENT OF NET ASSETS
SEPTEMBER 30, 2012
ASSETS
Current assets:
Cash, cash equivalents and investments
Trade receivables, net
Special assessments receivable
Interest receivable
Unbilled receivables
Due from other governments
Internal balances
Deposits
Inventory for resale
Inventory
Prepaid costs
Restricted assets:
Cash, cash equivalents and investments
Trade receivables, net
Notes receivable
Interest receivable
Due from other governments
Inventory for resale
Total current assets
Noncurrent assets:
Restricted assets:
Cash, cash equivalents and investments
Notes receivable
Special assessments receivable
Notes receivable
Deferred charges
Capital assets:
Land and non -depreciable capital assets
Depreciable capital assets, net
Total noncurrent assets
Total assets
Primary Government
Governmental Business -type Component
Activities Activities Total Units
$ 207,566,908 $ 171,907,384 $ 379,474,292 $ 326,518
1,107,536
9,601,303
10,708,839
-
65,174
65,174
153,569
286,024
439,593
-
5,155,031
5,155,031
4,412,736
363,668
4,776,404
(12,754,599)
12,754,599
-
318,220
-
318,220
245,951
-
245,951
1,236,286
4,288,166
5,524,452
20,995
19,832
40,827
31,500,791
3,099,672
34,600,463
1,185,344
-
1,185,344
25,161
25,161
191,321
-
191,321
13,018,398
4,753,457
17,771,855
15,913,817
-
15,913,817 -
264,142,434
212,294,310
476,436,744 326,518
189,305,924
34,030,309
223,336,233 -
7,294,204
-
7,294,204
26,394
6,375
32,769
1,688,515
-
1,688,515
3,668,176
1,105,344
4,773,520
498,088,283
87,166,627
585,254,910
1,100,423,805
795,112,955
1,895,536,760
1,800,495,301
917,421,610
2,717,916,911
2,064,637,735
1,129,715,920
3,194,353,655 326,518
The notes to the financial statements are an integral part of this statement.
Packet Page -1035-
5/10/2016 161.3.
5/10/2016 16. F.3.
Packet Page -1036-
Primary Government
Governmental
Business -type
Component
Activities
Activities
Total
Units
LIABILITIES
Current liabilities:
Accounts payable
$ 11,332,241
$ 8,583,500
$ 19,915,741
$
Wages payable
4,889,062
675,338
5,564,400
Retainage payable
262,773
385,027
647,800
Due to other governments
3,968,275
92,012
4,060,287
Due to individuals
277,424
1,258,986
1,536,410
Self-insurance claims payable
5,888,564
-
5,888,564
Compensated absences
10,816,669
1,801,955
12,618,624
Capital lease obligations
88,783
134,914
223,697
Unearned revenue
606,620
-
606,620
Interest payable
6,964,697
2,322,378
9,287,075
Bonds and loans payable
23,682,299
9,152,712
32,835,011
Liabilities payable from restricted assets:
Accounts payable
8,656,971
855,422
9,512,393
Wages payable
112,942
-
112,942
Retainage payable
3,295,315
67,037
3,362,352
Refundable deposits
5,480,104
50,389
5,530,493
Notes payable
-
69,190
69,190
Due to other governments
11,305,173
-
11,305,173
Unearned revenue
2,650,286
188,453
2,838,739
Bonds and loans payable
-
2,492,562
2,492,562
Total current liabilities
100,278,198
28,129,875
128,408,073
Noncurrent liabilities:
Self-insurance claims payable
1,512,212
-
1,512,212
^
Compensated absences
12,286,483
772,265
13,058,748
Capital lease obligations
322,859
39,651
362,510
Landfill post -closure liability
-
1,795,108
1,795,108
Net OPEB obligation
1,698,208
-
1,698,208
Bonds and loans payable, net
387,120,554
219,706,567
606,827,121
Total noncurrent liabilities
402,940,316
222,313,591
625,253,907
Total liabilities
503,218,514
250,443,466
753,661,980
NET ASSETS
Invested in capital assets, net of related debt
1,187,297,593
650,683,986
1,837,981,579
Restricted for:
Growth related capital expansion
74,389,900
21,314,836
95,704,736
Transportation capital projects
36,667,191
-
36,667,191
Tourist development
33,263,428
33,263,428
Conservation Collier
28,859,178
28,859,178
Community redevelopment
14,055,535
14,055,535
Grants
14,898,048
14,898,048
Debt service
5,214,850
12,584,155
17,799,005
Other
19,586,040
-
19,586,040
Renewal and replacement
-
300,000
300,000
-
Unrestricted
147,187,458
194,389,477
341,576,935
326,518
Total net assets
$1,561,419,221
$ 879,272,454
$2,440,691,675
$ 326,518
Packet Page -1036-
COLLIER COUNTY, FLORIDA 5/10/2016 161.3.
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Business -type Activities:
Water and sewer
Solid waste
Airport authority
Mass transit
Emergency medical services
Total business -type activities
Total primary government
Component Units:
Industrial Development Authority
Housing Finance Authority
Educational Facilities Authority
Total component units
102,642,521
103,042,334
250,000
Program Revenues
29,618,250
34,275,076
Fees, Fines and
Operating
Capital
2,804,419
-
Charges for
Grants and
Grants and
FUNCTIONS/PROGRAMS
Expenses
Services
Contributions
Contributions
Primary Government:
168,577,990
151,731,151
2,948,405
17,818,173
Governmental Activities:
214,808,707 $
25,840,366 $
38,097,030
General government
$ 94,227,594
$ 31,387,795
$ 2,625,902
$ 1,113,607
Public safety
165,781,602
16,742,617
2,134,108
2,013,415
Physical environment
24,593,366
1,003,250
867,481
2,128,333
Transportation
73,000,040
880,276
5,829,476
10,803,109
Economic environment
14,319,738
3,396,958
8,899,106
-
Human services
12,144,081
541,297
2,159,517
8,620
Culture and recreation
42,506,595
9,125,363
376,371
4,211,773
Interest and fiscal charges
16,411,860
-
-
Total governmental activities
442,984,876
63,077,556
22,891,961
20,278,857
Business -type Activities:
Water and sewer
Solid waste
Airport authority
Mass transit
Emergency medical services
Total business -type activities
Total primary government
Component Units:
Industrial Development Authority
Housing Finance Authority
Educational Facilities Authority
Total component units
102,642,521
103,042,334
250,000
11,267,697
29,618,250
34,275,076
18,400
-
4,600,792
2,804,419
-
2,772,737
9,924,750
1,360,341
2,591,039
3,777,739
21,791,677
10,248,981
88,966
-
168,577,990
151,731,151
2,948,405
17,818,173
$ 611,562,866 $
214,808,707 $
25,840,366 $
38,097,030
$ 15
$ 17,500 $ $
692
-
46
-
$ 753
$ 17,500 $ $
General revenues:
Property taxes
Gas taxes
Sales taxes
Tourist taxes
Communications services tax
State revenue sharing
Othertaxes
Interest income
Miscellaneous
Transfers, net
Total general revenues and transfers
Change in net assets
Net assets - beginning
Net assets - ending
The notes to the financial statements are an integral part of this statement.
Packet Page -1037-
5/10/2016 16.F.3.
Net (Expense) Revenue and Changes in Net Assets
Primary Government
Governmental Business -type Component
Activities Activities Total Units
$ (59,100,290) $
$ (59,100,290) $
(144,891,462)
(144,891,462)
(20,594,302)
(20,594,302)
(55,487,179)
(55,487,179)
(2,023,674)
(2,023,674)
(9,434,647)
(9,434,647)
(28,793,088)
(28,793,088)
(16,411,860)
(16,411,860)
(336,736,502)
(336,736,502)
11, 917, 510
11, 917, 510
4,675,226
4,675,226
976,364
976,364
(2,195,631)
(2,195,631)
(11,453,730) (11,453,730)
3,919,739
3,919,739
(336,736,502) 3,919,739
(332,816,763)
$ 17,485
(692)
(46)
1 A 7A7
248,232,008
248,232,008
18,524,878
18,524,878
29,712,986
29,712,986
14,898,077
14,898,077
5,346,777
5,346,777
8,233,378
8,233,378
4,649,794
4,649,794
-
2,430,120
1,106,007
3,536,127
144
7,396,815
81,818
7,478,633
-
(14,446,767)
14,446,767
-
-
324,978,066
15,634,592
340,612,658
144
(11,758,436)
19,554,331
7,795,895
16,891
1,573,177,657
859,718,123
2,432,895,780
309,627
$ 1,561,419,221
$ 879,272,454
$ 2,440,691,675
$ 326,518
Packet Page -1038-
COLLIER COUNTY, FLORIDA
BALANCE SHEET
GOVERNMENTAL FUNDS
SEPTEMBER 30, 2012
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 6,468,342
Government
Other
Total
Wages payable
General
Facilities
Governmental
Governmental
Due to other funds
Fund
Impact Fee
Funds
Funds
ASSETS
2,607,919
11,979,125
14,587,044
Cash, cash equivalents and investments
$68,825,802
$ 3,244,096
$ 312,721,527
$ 384,791,425
Receivables:
249,114
235,407
10,031,432
10,515,953
Interest
45,830
3,596
269,286
318,712
Trade, net
417,410
3,009
1,734,840
2,155,259
Notes
1,688,515
235,407
7,083,958
9,007,880
Special assessments
-
-
26,394
26,394
Due from other funds
4,388,457
-
4,904,112
9,292,569
Due from other governments
3,133,515
12,775
14,244,557
17,390,847
Deposits
4,628
-
-
4,628
Inventory for resale
-
16,159,768
16,159,768
Inventory
166,097
201,646
367,743
Advances to other funds
12,726,925
42,036,500
54,763,425
Prepaid costs
20,995
-
20,995
Total assets
$91,418,174
$ 3,498,883
$ 399,382,588
$ 494,299,645
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$ 6,468,342
$ 33,726
$ 12,481,208
$ 18,983,276
Wages payable
4,198,942
-
703,294
4,902,236
Due to other funds
1,150,808
6,590,520
7,741,328
Due to other governments
2,607,919
11,979,125
14,587,044
Due to individuals
277,007
(19,763,041)
417
277,424
Deferred revenue
249,114
235,407
10,031,432
10,515,953
Refundable deposits
5,399,404
-
80,700
5,480,104
Retainage payable
-
-
3,558,088
3,558,088
Advances from other funds
-
22,992,791
45,609,533
68,602,324
Total liabilities
20,351,536
23,261,924
91,034,317
134,647,777
Fund balances (deficit):
Nonspendable
12,914,017
-
12,914,017
Restricted
109,802
209,351,900
209,461,702
Committed
-
47,405,806
47,405,806
Assigned
952,470
80,771,593
81,724,063
Unassigned
57,090,349
(19,763,041)
(29,181,028)
8,146,280
Total fund balances (deficit)
71,066,638
(19,763,041)
308,348,271
359,651,868
Total liabilities and fund balances (deficit)
$91,418,174
$ 3,498,883
$ 399,382,588
$ 494,299,645
The notes to the financial statements are an integral part of this statement.
Packet Page -1039-
5/10/2016 161.3.
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
SEPTEMBER 30, 2012
Differences in amounts reported for governmental activities in the statement of net assets on pages 14-15:
Fund balances - total governmental funds
Capital assets used in governmental activities are not financial resources and therefore are not
reported in the funds. Those assets consist of:
Land and other non -depreciable assets
Construction in progress
Depreciable assets, net of $620,913,482 in accumulated
depreciation
Certain long-term assets are not financial resources and therefore are not reported in the
governmental funds.
Certain revenues will be collected after year-end, but are not available to pay for the current
period's expenditures, and therefore are reported as deferred revenue in the funds.
Certain liabilities applicable to the County's governmental activities are not due and payable in
the current period and accordingly are not reported as fund liabilities. Interest on long-term
debt is not accrued in the governmental funds, but is recognized as an expenditure when due.
All liabilities are reported in the statement of net assets. Balances at September 30, 2012 are:
Installment payment program to State of Florida
Accrued interest on bonds
Bonds and notes payable
Capital lease obligations
Compensated absences
Unamortized deferred loss
Unamortized premium
Unamortized discount
Internal service funds are used by the County to charge self-insurance, fleet management and
information technology services to individual funds. The assets and liabilities of the internal
service funds are included in governmental activities in the statement of net assets. Internal
service fund net assets are:
Total net assets - governmental activities
The notes to the financial statements are an integral part of this statement.
Packet Page -1040-
5/10/2016 161.3.
$ 359,651,868
$ 386,540,604
111,547,679
1,081,032,227 1,579,120,510
3,668,176
7,259,047
$ (686,404)
(6,964,697)
(395,839,427)
(411,642)
(22,626,409)
10,888,204
(25,909,714)
58,084
(441,492,005)
53,211,625
$1,561,419,221
COLLIER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
The notes to the financial statements are an integral part of this statement
Packet Page -1041-
5/10/2016 161.3.
Government
Other
Total
General
Facilities
Governmental
Governmental
Fund
Impact Fee
Funds
Funds
Revenues:
Taxes
$199,156,838
$ -
$ 84,966,668
$284,123,506
Licenses, permits and impact fees
301,410
1,181,850
28,953,158
30,436,418
Intergovernmental
41,058,174
-
38,344,330
79,402,504
Charges for services
17,603,057
13,136,110
30,739,167
Fines and forfeitures
1,302,691
2,901,833
4,204,524
Interest income
577,361
19,696
1,600,198
2,197,255
Special assessments
-
-
3,034,899
3,034,899
Miscellaneous
1,294,549
-
3,369,368
4,663,917
Total revenues
261,294,080
1,201,546
176,306,564
438,802,190
Expenditures:
Current:
General government
51,894,964
57,151
21,859,432
73,811,547
Public safety
131,436,468
6,708
20,414,271
151,857,447
Physical environment
680,098
-
22,190,228
22,870,326
Transportation
-
42,176,460
42,176,460
Economic environment
972,612
13,420,243
14,392,855
Human services
8,597,484
2,390,773
10,988,257
Culture and recreation
15,527,909
18,725,014
34,252,923
Debt service:
Principal
-
31,602,123
31,602,123
Interest
19,043
18,129,824
18,148,867
Fiscal charges
-
-
1,081,579
1,081,579
Capital outlay
3,644,806
-
45,761,565
49,406,371
Total expenditures
212,754,341
82,902
237,751,512
450,588,755
Excess (deficiency) of revenues
over (under) expenditures
48,539,739
1,118,644
(61,444,948)
(11,786,565)
Other financing sources (uses):
Bonds issued
-
-
131,525,000
131,525,000
Premiums on bonds issued
17,191,707
17,191,707
Payment to refunding bond escrow
(150,550,385)
(150,550,385)
Capital leases
235,588
235,588
Sale of capital assets
225,279
87,982
313,261
Insurance proceeds
20,587
249,243
269,830
Transfers in
8,532,931
82,991,539
91,524,470
Transfers out
(53,629,875)
(4,591,701)
(45,516,289)
(103,737,865)
Total other financing sources (uses)
(44,851,078)
(4,591,701)
36,214,385
(13,228,394)
Net change in fund balances
3,688,661
(3,473,057)
(25,230,563)
(25,014,959)
Fund balances (deficit) at beginning of year
67,377,977
(16,289,984)
333,578,834
384,666,827
Fund balances (deficit) at end of year
$ 71,066,638
$(19,763,041)
$ 308,348,271
$359,651,868
The notes to the financial statements are an integral part of this statement
Packet Page -1041-
5/10/2016 161.3.
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Differences in amounts reported for governmental activities in the statement of activities on pages 16-17:
Net change in fund balances - total governmental funds
Governmental funds report capital outlays as expenditures. However, in the statement of
activities the cost of those assets is allocated over their estimated useful lives and reported as
depreciation expense.
Capital outlay
Depreciation expense
Donations of capital assets are not financial resources to governmental funds, but receiving
donated assets increases net assets in the statement of net assets.
Capital assets transferred to and from proprietary funds are not recorded in the
governmental funds as there is no flow of current financial resources.
In the statement of activities, the loss on the sale of capital assets is reported. However, in
the governmental funds the proceeds from the sale of capital assets increase financial
resources. The change in net assets differs from the change in fund balance by the net book
value of assets disposed.
Certain revenues not considered available are not recognized in the governmental funds but
are included in the statement of activities.
Debt proceeds provide current financial resources to governmental funds, but issuing debt
increases long-term liabilities in the statement of net assets.
Proceeds from loans
Proceeds from capital leases
Repayment of principal on long-term debt is an expenditure in governmental funds, but a
reduction of long-term liabilities in the statement of net assets.
Bond and loan principal payments
Premium on bonds issued
Payments to refunding escrow agent
Payments on capital lease obligations
Certain amounts reported in the statement of activities do not require the use of current
financial resources and therefore are not reported as expenditures in the governmental
Installment payment program to State of Florida
Increase in compensated absences
Accrued interest on bonds
Amortization of deferred charges
Amortization of deferred loss
Amortization of premium
Amortization of discount
Certain amounts reported in the statement of activities as deferred are reported as
expenditures in the governmental funds.
The net revenues of internal service funds are reported with governmental activities.
Change in net assets - governmental activities
The notes to the financial statements are an integral part of this statement.
Packet Page -1042-
5/10/2016 165.3.
$ (25,014,959)
$ 49,406,371
(66,248,247) (16,841,876)
800,527
(1,668,754)
(1,757,417)
(3,500,175)
$ (131,525,000)
(235,588) (131,760,588)
$ 31,509,118
(17,191,707)
150,550,385
93,005
164,960,801
$ (686,404)
478,612
891,696
(328,382)
(675,454)
1,884,082
(6,038)
1,558,112
1,052,682
413,211
$ (11,758,436)
COLLIER COUNTY, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Revenues:
Taxes
Licenses, permits and impact fees
Intergovernmental
Charges for services
Fines and forfeitures
Interest income
Miscellaneous
Total revenues
Expenditures:
Current:
General government
Board of County Commissioners personal services
Board of County Commissioners operating
County manager administrative personal services
County manager administrative operating
Budget and management personal services
Budget and management operating
Administrative services personal services
Administrative services operating
Administrative services capital outlay
Human resources administration personal services
Human resources administration operating
Clerk of the Circuit Court personal services
Clerk of the Circuit Court operating
Clerk of the Circuit Court capital outlay
Property Appraiser personal services
Property Appraiser operating
Property Appraiser capital outlay
Tax Collector personal services
Tax Collector operating
Tax Collector capital outlay
County attorney personal services
County attorney operating
County attorney capital
Natural resource planning operating
Circuit court costs operating
Courthouse security operating
Courthouse security capital outlay
County court cost operating
State Attorney operating
Public Defender operating
Other general administrative personal services
Other general administrative operating
Facilities management personal services
Facilities management operating
Facilities management capital outlay
5/10/2016 161.3.
Variance with
Final Budget
Original Final Favorable
Budget Budget Actual (Unfavorable)
$ 207,840,900 $
207,840,900 $
199,156,838
$ (8,684,062)
253,000
253,000
301,410
48,410
36,184,700
36,184,700
41,058,174
4,873,474
17,141,946
18,924,311
17,603,057
(1,321,254)
1,157,100
1,157,100
1,302,691
145,591
843,500
843,500
672,967
(170,533)
6,964,000
6,974,359
7,776,349
801,990
270,385,146
272,177,870
267,871,486
(4,306,384)
986,000
986,000
941,060
44,940
93,100
93,100
77,716
15,384
751,300
751,300
593,831
157,469
51,600
51,600
33,308
18,292
754,900
754,900
687,989
66,911
88,500
88,500
53,673
34,827
2,016,300
2,002,300
1,777,644
224,656
116,500
127,500
106,328
21,172
-
3,000
1,150
1,850
1,228,300
1,228,300
1,145,592
82,708
258,400
258,400
181,854
76,546
5,700,700
5,287,600
5,282,900
4,700
1,804,500
2,241,600
2,206,278
35,322
392,300
916,100
915,998
102
5,004,471
5,004,471
4,355,639
648,832
1,454,390
1,454,390
1,807,305
(352,915)
25,000
25,000
12,124
12,876
9,240,587
8,899,366
8,899,366
-
2,885,242
2,550,430
2,546,073
4,357
39,803
39,773
39,773
-
2,333,100
2,333,100
2,203,817
129,283
380,900
656,066
206,393
449,673
-
13,200
13,006
194
96,500
280,503
243,903
36,600
34,700
34,700
21,550
13,150
1,359,200
1,420,987
1,371,779
49,208
20,000
19,213
19,213
-
22,800
22,800
10,036
12,764
271,900
271,900
250,713
21,187
182,500
182,500
176,951
5,549
300,000
260,000
158,070
101,930
6,695,800
7,282,900
6,290,650
992,250
3,316,000
3,316,000
3,278,374
37,626
6,933,200
6,257,776
6,287,066
(29,290)
91,000
88,716
88,716
Packet Page -1043-
COLLIER COUNTY, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Sheriff personal services
Sheriff operating
Supervisor of Elections personal services
Supervisor of Elections operating
Supervisor of Elections capital outlay
Real property management personal services
Real property management operating
Total general government
Public safety
Sheriff personal services
Sheriff operating
Sheriff capital outlay
Emergency management administration personal services
Emergency management administration operating
Helicopter operations personal services
Helicopter operations operating
Helicopter operations capital
Intersection safety personal services
Intersection safety operating
Medical examiner services operating
Total public safety
Physical environment
5/10/2016 16.F.3.
Variance with
Final Budget
Original Final Favorable
Budget Budget Actual (Unfavorable)
2,870,700
2,870,700
2,858,933
11,767
180,000
180,000
107,781
72,219
2,043,900
2,043,900
1,950,818
93,082
1,516,400
1,503,178
1,449,363
53,815
14,000
20,385
19,270
1,115
830,100
775,736
772,901
2,835
41,900
43,300
41,110
2,190
62,426,493
62,641,190
59,486,014
3,155,176
104,785,500
106,328,500
105,531,307
797,193
26,707,800
26,691,600
21,888,932
4,802,668
926,500
926,500
2,451,805
(1,525,305)
797,600
797,600
761,432
36,168
600,400
786,499
492,046
294,453
640,000
696,300
684,884
11,416
777,500
709,951
595,997
113,954
-
11,249
11,187
62
30,100
30,100
30,070
30
649,900
820,900
391,090
429,810
1,063,200
1,063,200
1,060,710
2,490
136,978,500
138,862,399
133,899,460
4,962,939
Conservation and resource management personal services
581,700
583,900
553,125
30,775
Conservation and resource management operating
126,700
126,700
125,161
1,539
Immokalee cemetery operating
3,500
2,100
1,812
288
Total physical environment
711,900
712,700
680,098
32,602
Economic environment
48,500
22,631
25,869
2,001,000
Veterans services personal services
210,300
210,300
195,640
14,660
Veterans services operating
65,900
40,900
28,350
12,550
Housing and urban improvement personal services
-
75,000
57,766
17,234
Housing and urban improvement operating
1,006,400
931,400
690,856
240,544
Total economic environment
1,282,600
1,257,600
972,612
284,988
Human services
Health Care Responsibility Act operating
Domestic animal services personal services
Domestic animal services operating
Domestic animal services capital outlay
Health department operating
Mental health operating
Client assistance personal services
Client assistance operating
Public services division office personal services
Public services division office operating
Total human services
48,500
48,500
22,631
25,869
2,001,000
2,001,000
1,866,611
134,389
686,600
670,980
540,582
130,398
41,500
24,000
1,268
22,732
1,651,700
1,651,700
1,300,111
351,589
899,300
899,300
674,475
224,825
448,800
498,700
417,367
81,333
3,694,800
3,644,900
3,468,038
176,862
309,800
299,800
286,638
13,162
27,600
27,600
21,031
6,569
9,809,600
9,766,480
8,598,752
1,167,728
Packet Page -1044-
COLLIER COUNTY, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Culture and recreation
Library administration personal services
Library administration operating
Library administration capital outlay
Beach and water park operations personal services
Beach and water park operations operating
Beach and water park operations capital outlay
Total culture and recreation
Total expenditures
Excess of revenues over expenditures
Other financing sources (uses):
Sale of capital assets
Insurance proceeds
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balance
Fund balance at beginning of year
Fund balance at end of year
Reconciliation:
Net change in fund balance, budgetary basis
Net change in fair value of investments
Advances budgeted as transfers
Net change in fund balance, GAAP basis
5/10/2016 16.F.3.
Variance with
Final Budget
Original Final Favorable
Budget Budget Actual (Unfavorable)
5,096,600
5,096,600
4,912,926
183,674
1,729,400
1,729,400
1,651,523
77,877
70,000
70,000
69,921
79
4,782,700
4,502,900
4,218,699
284,201
5,168,400
5,153,227
4,744,761
408,466
-
21,865
1,375
20,490
16,847,100
16,573,992
15,599,205
974,787
228,056,193
229,814,361
219,236,141
10,578,220
42,328,953
42,363,509
48,635,345
6,271,836
70,000
70,000
225,279
155,279
-
576
20,587
20,011
6,243,047
6,045,812
8,782,931
2,737,119
(64,896,400) (64,909,837) (55,247,475)
9,662,362
(58,583,353)
(58,793,449)
(46,218,678)
12,574,771
(16,254,400)
(16,429,940)
2,416,667
18,846,607
48,297,400 49,411,516 49,411,516
$ 32,043,000 $ 32,981,576 $ 51,828,183 $ 18,846,607
$ 2,416,667
(95,606)
1,367,600
$ 3,688,661
The notes to the financial statements are an integral part of this statement.
Packet Page -1045-
COLLIER COUNTY, FLORIDA 5/10/2016 16.F.3.
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
SEPTEMBER 30, 2012
Noncurrent assets:
Restricted assets:
Cash, cash equivalents and investments
34,030,309
Business -type Activities Enterprise Funds
Governmental
County
Activities -
Water
Solid Waste
Other
Internal Service
and Sewer
Disposal
Funds
Total
Funds
ASSETS
Deferred charges
1,105,344
-
-
1,105,344
Current assets:
Capital assets:
Cash, cash equivalents and investments
$ 142,824,860
$ 25,299,224 $
3,783,300 $
171,907,384
$ 43,582,198
Receivables:
Depreciable capital assets, net
745,123,741
17,561,649
32,427,565
795,112,955
Trade, net
5,874,324
805,083
2,921,896
9,601,303
137,621
Special assessments
65,174
-
-
65,174
-
Interest
163,816
117,444
4,764
286,024
26,178
Unbilled revenue
4,976,651
-
178,380
5,155,031
-
Due from other funds
38,186
269,674
307,860
725,764
Due from other governments
359,642
4,026
363,668
40,287
Deposits
-
-
-
313,592
Inventory
4,149,513
138,653
4,288,166
868,543
Prepaid costs
19,832
-
-
19,832
-
Restricted assets:
Cash, cash equivalents and investments
2,787,822
72,309
239,541
3,099,672
Due from other governments
-
-
4,753,457
4,753,457
-
Total current assets
161,259,820
26,294,060
12,293,691
199,847,571
45,694,183
Noncurrent assets:
Restricted assets:
Cash, cash equivalents and investments
34,030,309
34,030,309
Receivables:
Special assessments
6,375
-
6,375
Advances to other funds
10,401,508
3,437,391
13,838,899
Deferred charges
1,105,344
-
-
1,105,344
Capital assets:
Land and nondepreciable capital assets
72,602,775
3,831,471
10,732,381
87,166,627
-
Depreciable capital assets, net
745,123,741
17,561,649
32,427,565
795,112,955
19,391,578
Total noncurrent assets
863,270,052
24,830,511
43,159,946
931,260,509
19,391,578
Total assets
1,024,529,872
51,124,571
55,453,637
1,131,108,080
65,085,761
(Continued)
Packet Page-1046-
LIABILITIES
Current liabilities:
Accounts payable
Wages payable
Retainage payable
Due to other funds
Due to other governments
Due to individuals
Self-insurance claims payable
Compensated absences
Capital lease obligations
Interest payable
Bonds and loans payable
Liabilities payable from restricted assets:
Accounts payable
Retainage payable
Refundable deposits
Unearned revenue
Notes payable
Bonds and loans payable
Total current liabilities
Noncurrent liabilities:
Self-insurance claims payable
Compensated absences
Capital lease obligations
Net OPEB obligation
Landfill post -closure liability
Bonds and loans payable, net
Total noncurrent liabilities
Total liabilities
NET ASSETS
Invested in capital assets, net of related debt
Restricted for growth related capital expansion
Restricted for renewal and replacement
Restricted for debt service
Unrestricted
Total net assets
COLLIER COUNTY, FLORIDA
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
SEPTEMBER 30, 2012
5/10/2016 161.3.
Business -type Activities Enterprise Funds Governmental
Activities -
County Water Solid Waste Other Internal Service
and Sewer Disposal Funds Total Funds
$ 4,853,718 $
2,645,740 $
1,084,042 $
8,583,500 $
1,005,936
364,753
29,092
281,493
675,338
99,768
385,027
-
-
385,027
-
88,543
11
2,404,410
2,492,964
91,901
452
502
91,058
92,012
-
881,717
-
377,269
1,258,986
-
-
_
-
-
5,888,564
1,197,350
84,748
519,857
1,801,955
333,720
-
-
134,914
134,914
-
2,322,378
-
2,322,378
9,152,712
-
9,152,712
193,045
662,377
855,422
-
67,037
67,037
33,025
-
17,364
50,389
-
72,309
116,144
188,453
69,190
-
-
69,190
2,492,562
-
-
2,492,562
-
22,034,472
2,832,402
5,755,965
30,622,839
7,419,889
_
_
-
-
1,512,212
513,150
36,320
222,795
772,265
143,023
-
-
39,651
39,651
-
-
-
-
1,698,208
-
1,795,108
1,795,108
-
219,706,567
-
-
219,706,567
-
220,219,717
1,831,428
262,446
222,313,591
3,353,443
242,254,189
4,663,830
6,018,411
252,936,430
10,773,332
586,305,485 21,393,120 42,985,381 650,683,986 19,391,578
21,314,836 - - 21,314,836 -
300,000 300,000
12,584,155 - - 12,584,155 -
161,771,207 25,067,621 6,449,845 193,288,673 34,920,851
$ 782,275,683 $ 46,460,741 $ 49,435,226 878,171,650 $ 54,312,429
Cumulative consolidation adjustment for internal service fund activities related to enterprise funds
Net assets of Business -type Activities
The notes to the financial statements are an integral part of this statement.
Packet Page -1047-
1,100,804
$ 879,272,454
COLLIER COUNTY, FLORIDA 5/10/2016 16.F.3.
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Non-operating revenues (expenses):
11,272,319
Business -type Activities Enterprise Funds
8,223,187
Governmental
250,000
County
2,680,005 2,948,405 -
Interest income
912,756
Activities -
32,954 1,106,007 232,865
Water
Solid Waste
Other
6,066 81,818 2,495,614
Internal Service
(8,648,228)
and Sewer
Disposal
Funds
Total
Funds
Operating revenues:
Net assets - beginning
771,440,704
43,538,676
42,857,871
Charges for services
$ 102,070,376
$ 34,076,045 $
14,684,703 $
150,831,124
$ 74,240,621
Miscellaneous
613,507
199,031
87,489
900,027
243,057
Total operating revenues
102,683,883
34,275,076
14,772,192
151,731,151
74,483,678
Operating expenses:
Personal services
23,671,349
1,742,275
18,770,338
44,183,962
6,174,481
Operating
34,484,083
26,669,984
15,003,890
76,157,957
68,895,320
Depreciation and amortization
34,019,622
938,682
2,681,806
37,640,110
1,938,482
Total operating expenses
92,175,054
29,350,941
36,456,034
157,982,029
77,008,283
Operating income (loss)
10,508,829
4,924,135
(21,683,842) (6,250,878)
(2,524,605)
Non-operating revenues (expenses):
11,272,319
811
8,223,187
Operating grants and contributions
250,000
18,400
2,680,005 2,948,405 -
Interest income
912,756
160,297
32,954 1,106,007 232,865
Insurance reimbursement
75,432
320
6,066 81,818 2,495,614
Interest expense
(8,648,228)
-
(12,759) (8,660,987) -
Loss on disposal of capital assets
(915,005)
(239,479)
(10,094) (1,164,578) (6,113)
Total non-operating revenues (expenses) (8,325,045) (60,462) 2,696,172 (5,689,335) 2,722,366
Income (loss) before contributions and transfers 2,183,784 4,863,673 (18,987,670) (11,940,213) 197,761
Capital grants and contributions
11,272,319
811
8,223,187
19,496,317
282
Transfers in
1,468,336
-
17,614,538
19,082,874
361,200
Transfers out
(4,089,460)
(1,942,419)
(272,700)
(6,304,579)
(926,100)
Change in net assets
10,834,979
2,922,065
6,577,355
20,334,399
(366,857)
Net assets - beginning
771,440,704
43,538,676
42,857,871
54,679,286
Net assets - ending $
782,275,683 $
46,460,741 $
49,435,226
$
54,312,429
Consolidation adjustment for internal service fund activities related to enterprise funds
(780,068)
Change in net assets of Business -type Activities
$ 19,554,331
The notes to the financial statements are an integral part of this statement
Packet Page -1048-
COLLIER COUNTY, FLORIDA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
5/10/2016 16.F.3.
Business -type Activities Enterprise Funds Governmental
County Activities -
Water Solid Waste Other Internal Service
and Sewer Disposal Funds Total Funds
Cash flows from operating activities:
Cash received for services
$103,141,445
$ 34,171,283
$ 15,026,546
$152,339,274
$ -
Cash received from other funds for services
-
-
-
-
68,250,031
Cash received from employees for services
6,800,912
4,031,964
22,366,771
33,199,647
5,489,426
Cash received from other governments for services
(4,089,461)
(6,005,133)
(4,637,522)
(14,732,116) (1,776,100)
464,179
Cash received from refundable deposits
39,000
899,234
938,234
-
Cash received from retirees for services
-
-
22,466,816
-
1,197,797
Cash payments on behalf of retirees
(612,146)
Cash payments for goods and services
(27,366,705)
(24,962,557)
(10,723,439)
(63,052,701)
(68,882,891)
Cash payments to employees
(23,597,459)
(1,744,367)
(18,786,561)
(44,128,387)
(6,220,005)
Cash payments for interfund services
(6,665,387)
(897,409)
(4,396,235)
(11,959,031)
(395,793)
Cash payments on refundable deposits
(42,977)
(1,082,130)
(867)
(1,125,974)
Proceeds from disposal of capital assets
Net cash provided by (used for) operating activities
45,507,917
6,384,054
(18,880,556)
33,011,415
(709,402)
Cash flows from non -capital financing activities:
Cash received from operating grants
-
18,400
3,980,885
3,999,285
-
Cash transfers from other funds
6,800,912
4,031,964
22,366,771
33,199,647
361,200
Cash transfers to other funds
(4,089,461)
(6,005,133)
(4,637,522)
(14,732,116) (1,776,100)
Net cash provided by (used for) non -capital
financing activities
2,711,451
(1,954,769)
21,710,134
22,466,816
(1,414,900)
Cash flows from capital and related
financing activities:
System development charges
9,523,421
-
9,523,421
Special assessment collections
26,658
-
-
26,658
-
Receipts from insurance reimbursements
20,174
320
31,558
52,052
2,588,865
Proceeds from disposal of capital assets
79,944
-
11,495
91,439
2,905
Proceeds from capital grants
-
-
5,952,870
5,952,870
-
Paymentsforcapitalacquisitions
(21,236,975)
(2,061,124)
(7,826,910)
(31,125,009)
(68,625)
Principal payments on state revolving loans
(7,079,698)
(7,079,698)
Principal payments on bonds
(5,188,936)
(5,188,936)
Principal payments on leases
(212,246)
(212,246)
Interest and fiscal agent fees paid
(9,312,190)
(12,759)
(9,324,949)
-
Net cash provided by (used for) capital and related
financing activities
(33,167,602)
(2,060,804)
(2,055,992)
(37,284,398)
2,523,145
Cash flows from investing activities:
Interest on investments
940,818
157,943
33,671
1,132,432
243,368
Net cash provided by investing activities
940,818
157,943
33,671
1,132,432
243,368
Net increase in cash, cash equivalents and investments
15,992,584
2,526,424
807,257
19,326,265
642,211
Cash, cash equivalents and investments, October 1, 2011
163,650,407
22,845,109
3,215,584
189,711,100
42,939,987
Cash, cash equivalents and investments, September 30, 2012
$179,642,991
$ 25,371,533
$ 4,022,841
$ 209,037,365 $
43,582,198
Current cash, cash equivalents and investments
$142,824,860
$ 25,299,224
$ 3,783,300
$171,907,384 $
43,582,198
Current cash, cash equivalents and investments - restricted
2,787,822
72,309
239,541
3,099,672
-
Noncurrent cash, cash equivalents and investments - restricted
34,030,309
-
-
34,030,309
-
Cash, cash equivalents and investments, September 30, 2012
$179,642,991
$ 25,371,533
$ 4,022,841
$209,037,365 $
43,582,198
(Continued)
Packet Page -1049-
COLLIER COUNTY, FLORIDA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS (CONTINUED)
RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation expense
Amortization of bond issuance costs
Amortization of utility acquisition adjustment
Net changes in assets and liabilities:
Trade receivable
Due from other funds
Due from other governments
Deposits
Prepaid costs
Inventory
Prepaid costs
Accounts payable
Wages payable
Due to other funds
Due to other governments
Due to individuals
Compensated absences
Refundable deposits
Unearned revenue
Self-insurance claims payable
Net OPEB obligation
Landfill post closure liability
Total adjustments
Net cash provided by (used for) operating activities
Non-cash investing, capital and financing activities:
Change in fair value of investments
Contributed capital assets
Developer infrastructure contributions
5/10/2016 161.3.
Business -type Activities Enterprise Funds Governmental
County Activities -
Water Solid Waste Other Internal Service
and Sewer Disposal Funds Total Funds
$ 10,508,829 $ 4,924,135 $ (21,683,842) $ (6,250,878) $ (2,524,605)
33,420,909 938,682 2,681,806 37,041,397 1,938,482
538,258 - - 538,258 -
60,455 60,455
(368,903)
(74,967)
263,730
(180,140)
222,841
(23,225)
77,027
14
53,816
54,767
(12,405)
-
(3,133)
(15,538)
12,219
-
-
110,961
(875)
-
(875)
-
(371,732)
12,130
(359,602)
(263,798)
-
-
-
-
49,410
729,772
720,948
(127,996)
1,322,724
(198,251)
16,498
3,833
1,091
21,422
(823)
101,208
12,049
82
113,339
56,355
(102)
(6)
23
(85)
-
855,815
-
(47)
855,768
57,392
(5,925)
(17,314)
34,153
(44,701)
(3,977)
(182,896)
(867)
(187,740)
(6,233)
(6,233)
(241,723)
119,464
(28,826)
-
(28,826)
-
34,999,088
1,459,919
2,803,286
39,262,293
1,815,203
$ 45,507,917
$ 6,384,054
$ (18,880,556)
$ 33,011,415
$ (709,402)
$ (242,573) $ (40,246) $ 1,448 $ (281,371) $ (13,866)
4,622 811 1,672,711 1,678,144 282
2,529,018 - - 2,529,018 -
The notes to the financial statements are an integral part of this statement.
Packet Page -1050-
COLLIER COUNTY, FLORIDA
STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES
AGENCY FUNDS
SEPTEMBER 30, 2012
Agency
Funds
ASSETS
Cash, cash equivalents and investments $ 32,325,988
Receivables:
Interest 3,781
Other 41,473
Total assets $ 32,371,242
LIABILITIES
Due to other governments $ 6,529,076
Due to individuals 640,702
Refundable deposits 24,075,689
Due to special assessment holders 1,125,775
Total liabilities $ 32,371,242
The notes to the financial statements are an integral part of this statement.
Packet Page -1051-
5/10/2016 161.3.
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Mew Details - Entity Overview [ System for Award Management
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Collier, County 01
3299 ra wla mi'r l i E Ste 700
Entity
DUNS: 0%6997790 CAGE Cade: 3)FC7
N.ep3cs,FL, 39117-5749
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Status: Active
UNITED STATES
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Name: Collier, County Of
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Business Type: US local Government
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POC Name: Therese Stanley
Registration Status: Active
BioPreferred Repott
Activation Date: 12/10/2015
Expiration Date: 12/07/2016
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5/10/2016 16.F.3.
Yashira Mendez
Area Specialist
420 South State Rd 7, Ste 166
Royal Palm Beach, FL 33414
Re: Rural Business Enterprlse Grant (RBEG) from Rural Development, an Agency of the USDA
Dear Ms. Mendez:
I applaud the efforts of the Collier County initiative to develop and maintain the Immokalee Culinary
Accelerator.
Please accept this letter as a commitment of Local Greens Company LLC to use the facilities to develop
and grow our current business to reach new markets. We believe that the use of the facility and
equipment and opportunities provided therein will allow us to employ 10 employees.
We are very happy to know that the Immokalee Culinary Accelerator will be able to assist our business.
We appreciate the opportunity to be a part of this process and look forward to working with the
Immokalee Culinary Accelerator which will help greatly in our business and help create high wage jobs
for the local economy.
Sincerely,
Oska ' ariste
Founder & Chairman
Local Greens Company LLC
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5/10/2016 16.F.3.
® 9530 Marketplace Road, Suite 104
SOUTHWEST FLORIDA Fort Myers, Florida 33912
ORKFORCE Phone: 239-225-2500
Fax: 239-225.2559
Toll Free: 1-866-992-8463
DEVELOPMENT BOARD, INC. Florida Relay 711
JOSEPH WHEELER, President JOE PATERNO, Executiw, Dh-ector-
March 28, 2016
Yashira Mendez, Area Specialist
United States Department of Agriculture (USDA)
420 South State Rd 7, Suite 166
Royal Palm Beach, FL 33414
Re: Rural Business Enterprise Grant (RBEG) from Rural Development, an Agency of the USDA
Dear Ms. Mendez:
I applaud the efforts of the Collier County initiative to develop and maintain the Immokalee Culinary
Accelerator. Providing the use of facilities and equipment for new businesses to develop and grow is an
important part of building the economy in the Immokalee area. The Southwest Florida Workforce
Development Board, Inc. has worked closely in the development of the Accelerator project in Naples
and will assist businesses associated with the Immokalee Culinary Accelerator in recruiting employees.
We appreciate the opportunity to be a part of this process and look forward to working with the
Immokalee Culinary Accelerator which will help create high wage jobs for the local economy.
Sincerely,
Executive Director
Ti
SERVING CHARLOTTE, COLLIER, GLADES, HENDRY AND LEE COUNTIES
Packet Page -1054-
Yashira Mendez
Area Specialist
420 South State Rd 7, Ste 166
Royal Palm Beach, FL 33414
5/10/2016 165.3.
"A Cut Above"
23 February 2016
Re: Rural Business Enterprise Grant (RBEG) from Rural Development, an Agency of the
USDA
Dear Ms. Mendez:
I applaud the efforts of the Collier County initiative to develop and maintain the Immokalee
Culinary Accelerator.
Please accept this letter as a commitment on behalf of Everglades Moonshine to use the
^' facilities to develop and grow our current business to reach new markets. We believe that
the use of the facility and equipment and opportunities provided therein will allow us to
employ five employees.
We are very happy to know that the Immokalee Culinary Accelerator will be able to assist
our business.
We appreciate the opportunity to be a part of this process and look forward to working
with the Immokalee Culinary Accelerator, which will greatly help in our business and to
create high wage jobs for the local economy.
Sincerely,
LI
Jose J. Calderon
Owner
P.O. Box 5099
linmokalee, FL 34143
f?vereladesMoonshine.Com
1.844.230.5099 / (0 1.239.908.0509
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Southwest Florida Economic Development District
VITAL PROJECT DESCRIPTIONS
5/10/2016 16.F.3.
Comprehensive Economic Development Strategy (CEDS) Report 2012-2017
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30
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Vita€ Projects Description
Talent Supply & Education
Develop Material Handling Industry
The project will bring the MH1ATraining Center to Glades and Hendry County. The
of America (MHIA) Training tenter for
concept is to provide training for students In logistics, IT related to logistics and
Logistics/manufacturing
material handling, truck driver's training and related coursework.
Public and private partners are developing a regional pre -machining training pro -
Regional Pre -Machining Training
gram that will enable the current workforce to expand skill sets in machinist train-
ing, machine operator and computer numerical control. The goal is to offer this
program by various local technical schools.
Repositioning the talent delivery sys-
The Regional Business Team —subcommittee of the CEDS Working Group will work
tem in the Southwest Florida Region
towards building a dynamic delivery system for leaders and economic develop-
ment workforce data.
Innovation & Economic Development
The proposed Smart Technology Center and Business Incubator will provide a
Charlotte County Incubator
unique opportunity to bring about the convergence of technologies surrounding
smart home, smart building, and Intelligent technology with research and busi-
ness incubation that will lead to the development of new marketable products.
The Immokalee Business Development Center (IBDC), also known as"Immokalee
Biz, addresses the general problem of a weak economic and business climate in
Immokalee, and some of the barriers to entry for new businesses. Economic and
social conditions are addressed and overcome through a combination of technical
assistance, education, training, and business guidance. The IBDC promotes busi-
Expansion of the Immokalee Business
ness growth,job creation, and economic growth for the Immokalee Community.
Development Center
The current project of expanding the center (building a structure that will house
the business development center and a regional food production center) will add
a new program to the incubator by providing a facility to allow small local growers
to increase the economic value and consumer appeal of raw farm products and
marketing it more directly to the public. Hence, we will have the capability to re-
train individuals who were in the agricultural industry to becoming entrepreneurs
A€rGlades Airport is currently a GA airport that Is in the FAA Privatization Program
which will create an environment whereas a developer (AirGiades international -
already established) will manage/purchase the airport and develop it for aviation/
cargo/distribution/manufacturing purposes: There are current infrastructure is-
AirGlades Airport Development
sues that need to be upgraded/improved. There is already existing interest from
large companies to locate at AirGlades creating a huge economic impact for
Southwest Florida. The Airport is 2400 acres and expects to create a few thousand
jobs/millions in private investment within the next five years. We need infrastruc-
ture funds NOW to help kick-start the development.
The AGLC will be located in the center of southern Florida between Fort Myers
and Palm Beach in Glades County. The AGLC will focus on the exporting and dls-
Logistics Center (America Gateway
tribution of manufactured goods by Floridians and North American companies by
Logistics - Phase 1)
linking four Florida ports and three international cargo airports on both coasts by
road and rail thus advancing the goal of doubling Florida's exports and Florida
becoming an international shipping hub (by rail, road, sea and air),
Southwest Florida International Airport is a major economic engine to the South-
west Florida region. The proposed project will provide for infrastructure improve -
Southwest Florida International Air-
ments to accommodate the continued growth of passenger and cargo movement
port Improvements
into and out of the region. These infrastructure improvements will also serve an
area that is projected to be the future technology and research employment cent-
er for Lee County.
Comprehensive Economic Development Strategy (CEDS) Report 2012-2017
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�1
5/10/2016 16. F.3.
Go)rwe,-r County
Office of Management & Budget
Grant Application Reviewed and Approved by County
ManagerLor designee:._ 9
County [ ager
�11� /o (date)
After -the -Fact Approval by the BCC is required at the
April 26, 2016 BCC meeting
TO: Leo Ochs, County Manager
CC: Jace Kentner, Business and Economic Development Interim Director
FROM: Joshua Thomas, Grants Support Specialist
RE: County Manager review and approval of a Rural Business Development Grant application from
the United States Department of Agriculture in the amount of $200,000
March 29, 2016
The Collier County Business and Economic Development Division is applying for a Rural Business
Development Grant from the United States Department of Agriculture in order to fund the Immokalee
Culinary Accelerator project. The goal of this project is to enhance the economic competitiveness of the
rural communities in Southwest Florida to promote job growth and to assist small businesses in
expanding. The unincorporated area of Immokalee is an area heavily reliant on agriculture, yet the
agriculture market has been threatened over the years with job decline.
Funding will be used to purchase and install a walk in refrigerator for the Immokalee Culinary Kitchen.
The purpose of the culinary kitchen is to assist start up food businesses in need of a licensed first facility,
enhance home based businesses that wish to legalize and grow their operation, provide specialized
kitchen equipment, develop an environment to experiment with neiv food products, processes, and test
items, encourage a synergistic gathering place to meet other likeminded individuals, and promote
businesses looking to grow or reach a new market. There is no match requirement for this grant.
Funding was announced March 11, 2016 with a due date of March 31, 2016. Due to the short turnaround,
we are requesting that approve the application for submittal followed by after the fact approval by the
Board of County Commissioners at the April 26, 2016 BCC meeting.
Once you have reviewed the application, please sign in the box above and in the areas marked throughout
the application call me for pickup at 239-252-8989. Thank you, and please let me know if you have any
.-. questions regarding this request,
3299 Tamiami Trait East, Suite 201 - N-1- Pinridn U119.. MA . 239-252.8973 • FAX 239.252.8828
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