Agenda 09/10/2013 Item #16F6 9/10/2013 16.F.6.
EXECUTIVE SUMMARY
Recommendation to authorize budget amendments appropriating approximately
$262,324,134.95 of unspent FY 2013 grant and capital project budgets into Fiscal Year
2014.
OBJECTIVE: Board of County Commissioners' approval of budget amendments which will
increase the FY 2014 budget by approximately $262,324,134.95 in the various Capital
projects, Grant and Grant donor matching funds.
CONSIDERATIONS: During Fiscal Year 2013, grants and capital projects were
contemplated and planned for in the adopted budget and/or budget amendments were
processed. Grants and Capital Projects do not necessarily "expire" at the end of the Board's
Fiscal Year, on September 30. The unspent portion of these budgets needs to roll forward
into the next Fiscal Year to avoid disruption in the payment of venders and employees. This
action is considered customary and routine in accordance with budgetary practices and the
accounting associated with Capital and Grant Funds.
Grant awards are approved by the Board at various times during the year; many grants have
Fiscal Year cycles different than the County's Fiscal Year of Oct 1 — Sept 30. At year-end,
the accounting system SAP automatically calculates the unspent budget(amended budget less
expenditures) and posts this amount into Fiscal Year 2014 budget as a budget amendment.
Some grants require local matching funds. In the donor funds, match money is budgeted as a
transfer to the Grant Fund. As expenditures are incurred, Finance transfers the correct amount
of cash from the donor fund to the Grant Fund. If at year end, the grant is not completed,
committed match dollars sitting in the donor fund must be re-budgeted in Fiscal Year 2014 to
ensure that the grant is in compliance with the grant contract and match requirements.
Capital Projects are usually multi-year projects. Budgets are created during the budget
process and/or in the form of budget amendments. As professionals and contractors are hired,
purchase orders are opened and work is in progress, the closing down and starting up a Fiscal
Year should not disrupt the progress of a capital project. The accounting system SAP
automatically calculates the unspent budget (amended budget less expenditures) and posts this
amount into Fiscal Year 2014 budget as a budget amendment.
Section 129.06, Florida Statute, mandates that any increase in a Fund by the recognition of
Carryforward or Grant Revenues; and increasing the appropriations must be approved by
resolution of the Board of County Commissioners after an advertised public hearing. (The
resolution will be in the next BCC meeting on September 24). The $262,324,134.95 is the
amount of unspent budget (amended budget of $393,936,284.23 less expenditures of
$131,612,149.28) as of August 30, 2013. On October 1, SAP will automatically calculate and
post the unspent budgets in each grant and capital project's fund. The actual amount of the
budget amendment may be more or less than $262,324,134.95 depending on the activity
within the remaining 31 days before September 30. Additional moneys will be spent when
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9/10/2013 16.F.6.
invoices are processed and/or the Board may authorize budget amendments on September 10th
and September 24th which was not contemplated in this executive summary.
If we wait until after the close of the Fiscal Year for Board approval on the budget
amendments to carryforward the unspent budgets, all the capital projects and grants will sit
idle with no budgets for 8 days. This will mean that over$91 million in open purchase orders
cannot roll into FY 2014; venders and employees will not receive any form of payment until
after the October 8th Board meeting.
Below is a recap of Exhibit A listing the primary categories of the estimated roll over amounts
in the Capital Projects and Grants totaling $262,324,134.95. The categories are listed from
most restricted to least restricted in terms of various legislature, statutory, legal, policy,
program or regulatory constraints.
Unspent budgets
as of 8/30/2013
Grant Funds $57,995,826.62
Donor Funds Providing Grant Match Money $1,917,593.92
Impact Fees Capital Projects Funds $36,032,139.84
User Fees Capital Projects Funds $111,980,424.98
Gas Tax Capital Projects Fund $36,305,576.55
Ad Valorem Supported Capital Projects Funds $18,092,573.04
Total $262,324,134.95
FISCAL IMPACT: Budget amendments in the approximate amount of$262,324,134.95 are
needed in FY 2014 to re-appropriate unspent (FY 2013) budget within each capital project,
grant and match funds and to recognize a like amount in Carryforward/Grant revenue.
Attached is Exhibit "A" listing each Fund and estimated dollar amount calculated as of
August 30, 2013. On October 1, the accounting system SAP will calculate and post the
precise amount of unspent budget and this amount may be more or less than $262,324,134.95,
depending on the activity over the remaining 31 days in the Fiscal Year.
GROWTH MANAGEMENT IMPACT: While there is no new growth management impact,
this carryforward funding request will ensure that there are no payments or contracting delays
for budgeted growth management projects.
LEGAL CONSIDERATIONS: This item was reviewed and approved by the County
Attorney and is ready for Board action.
RECOMMENDATION: Recommendation to authorize budget amendments totaling
approximately $262,324,134.95 to re-appropriate unspent (FY 2013) budget and carry
forward into Fiscal Year 2014 for capital projects, grants and match money.
PREPARED BY:
Susan Usher, Senior Budget Analyst, Office of Management and Budget
Mark Isackson, Corporate Financial Operations & Management Services, County Manager's
Office
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9/10/2013 16.F.6.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.F.16.F.6.
Item Summary: Recommendation to authorize budget amendments appropriating
approximately$262,324,134.95 of unspent FY 2013 grant and project budgets into fiscal year
2014
Meeting Date: 9/10/2013
Prepared By
Name: LehnhardPat
Title: Operations Coordinator,Transportation Administrati
9/3/2013 7:49:37 AM
Submitted by
Title: Management/Budget Analyst, Senior,Office of Manage
Name: UsherSusan
9/3/2013 7:49:38 AM
Approved By
Name:KlatzkowJeff
Title: County Attorney
Date: 9/3/2013 8:19:26 AM
Name: UsherSusan
Title: Management/Budget Analyst, Senior,Office of Manage
Date: 9/3/2013 9:03:34 AM
Name: OchsLeo
Title: County Manager
Date: 9/3/2013 11:47:44 AM
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9/10/2013 16.F.6.
Breakdown of the Unspent 2013 Project Budgets to be Added to FY 2014 Budget Exhibit A
(As of 8/30/20131
Grants:
Supervisor of Elections Grant Fund(081) 578.35
Sheriffs Grants Fund(115) 462,850.82
Miscellaneous Grants Fund(116) 166,484.29
Natural Resources Grants Fund(117) 13,000.00
Community Development Block Grants Fund(121) 2,531,795.80
Services for Seniors-County Aging Program Fund(123) 46,934.28
American Recovery&Reinvestment Act(ARRA)(125) 124,397.73
MPO Grants Fund(128) 66,666.77
Library Grants Fund(129) 18,275.05
E91 I Wireless Emergency Phone System Fund(189) 611,147.44
State Housing Incentive Partnership Grant Fund(191) 77,059.76
Gordon River Greenway&ATV Park(306) 9,611,226.56
Public Utilities Grant Match Fund(417) 501,110.00
Collier Area Transit(CAT)Grant Fund(424) 2,914,575.93
Collier Area Transit(CAT)Grant Match Fund(425) 418,777.04
Collier Area Transit(CAT)Enhancements Fund(426) 1,804,508.46
Transportation Disadvantaged Fund(427) 582,379.13
Transportation Disadvantaged Grant Fund(428) 782,716.00
Transportation Disadvantaged Grant Match Fund(429) 114,234.25
Solid Waste Disposal Grants Fund(475) 173,927.15
Solid Waste Disposal Grant Match Fund(476) 118,082.85
EMS Grants Fund(491) 25,744.62
EMS Grants Fund(493) 85,119.13
Airport Authority Capital Fund(496) 234,161.49
Airport Authority-Immokalee Capital Improvements Fund(497) 121,001.18
Airport Authority Grant Fund(498) 162,407.31
Airport Authority Grant Match Fund(499) 26,022.86
Housing Grant Fund(705) 10,566,697.59
Human Services Grant Fund(707) 2,251,169.85
Human Services Grant Match Fund(708) 144,970.00
Public Services Grant Fund(709) 1,109,333.22
Public Services Grant Match Fund(710) 5,482.60
Transportation Grant Fund(711) 17,862,475.42
Transportation Grant Match Fund(712) 619,015.30
County Managers Agency Grant Fund(713) 182,539.41
County Managers Agency Grant Match Fund(714) 28.50
Immokalee CRA Grant Fund(715) 2,849,059.53
ARRA Grant Match Fund(725) 32,808.00
State Housing Incentive Partnership Grant Fund(791) 577,062.95
$ 57,995,826.62
Donor Funds Providing Match Money to Grants:
General Fund(001) 116,046.38
MSTU Unincorporated General Fund(111) 8,464.54
Misc Grant Fund(116) 1,006.41
Services For Seniors(123) 139,049.90
Isle of Capri Fire Fund(144) 22.50
Conservation Collier(174) 4,357.00
TDC-Beach Renourishment and Pass Maintenance Fund(195) 958.90
Parks and Recreation Capital Projects Fund(306) 2,998.02
Road construction-Gas Tax Capital Fund(313) 437,448.37
Stormwater Capital Projects Fund(325) 269,014.00
County Water Capital Projects Fund(412) 443,850.00
County Sewer Capital Projects Fund(414) 344,844.76
Transportation Disadvantaged Fund(427) 15,475.00
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9/10/2013 16.F.6.
Breakdown of the Unspent 2013 Project Budgets to be Added to FY 2014 Budget Exhibit A
(As of 8/30/2013)
Donor Funds Providing Match Money to Grants:(Continued)
Solid Waste Capital Projects Fund(474) 112,526.00
Airport Authority-Capital Improvements Fund(496) 7,151.73
Airport Authority-Immokalee Capital Improvements Fund(497) 14,380.41
$ 1,917,593.92
Impact Fee Capital Projects:
Road Impact Fee-District 1 Fund(331) 4,128,792.22
Road impact Fee-District 2 Fund(333) 1,765,731.30
Road Impact Fee-District 3 Fund(334) 469,177.38
Road Impact Fee-District 4 Fund(336) 11,170,692.94
Road Impact Fee-District 6 Fund(338) 9,962,790.53
Road Impact Fee-District 5 Fund(339) 1,722,796.51
Regional Park Impact Fee Fund(345) 34,523.48
Community and Regional Parks Impact Fee-Unincorporated Area Fd(346) 2,740,102.74
EMS Impact Fee Fund(350) 144.584.87
Library Impact Fee Fund(355) 162,088.59
Community Park Impact Fee-Naples and Urban Collier Fund(368) 187,000.00
Ochopee Fire Control District Impact Fee Fund(372) 1.602.56
Isle of Capri Impact Fee Fund(373) 2,249.88
Correctional Facilities Impact Fee Fund(381) 191,372.66
Law Enforcement Impact Fee Fund(385) 158,229.81
Government Facilities Impact Fee Fund(390) 242,477.66
Water Impact Fees Capital Projects Fund(411) 2,012,759.02
County Sewer System Development Capital Fund(413) 935,167.69
$ 36,032,139.84
User Fees Capital Projects:
Pine Ridge Industrial Park MSTU(132) 1,546,160.63 sp Assessment
Naples Production Park MSTD(138) 1,654,555.20 Sp Assessment
Conservation Collier Capital Fund(179) 2,131,875.75 Consery Collier tax
Court Maintenance Fund(181) 1,530,232.94 Court Fines&Fees
TDC Beach Park Facilities Fund(183) 4,885,826.38 TDC tax
TDC-Beach Renourishment and Pass Maintenance Fund(195) 2,635,391.10 TDC tax
(TDC)Museum Capital Projects Fund(314) 153,637.62 TDC tax
Community Development System Development Capital Fund(310) 130,125.00 ODES fees
Clam Bay Restoration Capital Fund(320) 162,935.00 Sp Assessment
Pelican Bay Irrigation and Landscape Capital Fund(322) 2,713,723.97 Sp Assessment
Water User Fees Capital Projects Fund(412) 32,655,459.42 Water User fees
County Sewer Capital Projects Fund(414) 52,936,439.27 Sewer User fees
Solid Waste Capital Projects Fund(474) 8,222,149.28 Solid Waste fees
Information Technology Capital Fund(506) 621,913.42 Internal Service Charges
$ 111,980,424.98
Gas Taxes Capital Projects:
Road construction-Gas Tax Capital Fund(313) $ 36.305.576.55
Ad Valorem Capital Projects:
MSTD Landscaping Projects Fund(112) 80,360.87
County-wide Capital Projects Fund(301) 6,873,233.63
Parks and Recreation Capital Projects Fund(306) 505,848.19
Stormwater Capital Projects Fund(325) 10,633,130.35
$ 18,092,573.04
Grand Total S 262,324,134.95
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