Agenda 09/11/2012 Item #16F 59/11/2012 Item 165.5.
EXECUTIVE SUMMARY
Recommendation to authorize budget amendments appropriating approximately
$267,628,099.09 of unspent FY2012 grant and project budgets into Fiscal Year 2013.
OBJECTIVE: Board of County Commissioners' approval of budget amendments which will
increase the FY 2013 budget by .approximately 267,628,099.09 in the various Capital
Projects, Grant and Grant donor matching funds.
CONSIDERATIONS: During fiscal year 202, grants and capital projects were
contemplated and planned for in the adopted b
processed. Grants and Capital Projects do not nece
fiscal year, on September 30. The unspent portion c
the next fiscal year to avoid disruption in the payme
is considered customary and routine in accordz
accounting associated with Capital and Grant Funds.
fidget and/or budget amendments were
;sarily "expire" at the end of the Board's
f these budgets needs to roll forward into
it of venders and employees. This action
nce with budgetary practices and the
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 013 budget as a budget amendment.
Some grants require local matching funds. In the d nor 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. Hat year end, the grant is not completed,
committed match dollars sitting in the donor fund must be re- budgeted in fiscal year 2013 to
ensure that the grant is in compliance with the grant ontract and match requirements.
Capital Projects are usually multi -year projects.
process and /or in the form of budget amendments.
purchase orders are opened and work is in progres;
year should not disrupt the progress of a capit,
automatically calculates the unspent budget (amend
amount into fiscal year 2013 budget as a budget am
Section 129.06, Florida Statute, mandates that any
Carryforward or Grant Revenues; and increasing
resolution of the Board of County Commissioners
resolution will be in the next BCC meeting on SeI
amount of unspent budget (amended budget of
$105,612,375.00) as of August 30, 2012. On Octob
post the unspent budgets in each grant and capital
budget amendment may be more or less than $2,
within the remaining 31 days before September 30
invoices are processed and /or the Board may author'
and September 25th which was not contemplated in
Budgets are created during the budget
.s professionals and contractors are hired,
the closing down and starting up a fiscal
project. The accounting system SAP
i budget less expenditures) and posts this
icrease in a Fund by the recognition of
.e appropriations must be approved by
Cter an advertised public hearing. (The
-mber 25). The $267,628,099.09 is the
$373,240,474.09 less expenditures of
1, SAP will automatically calculate and
oject's fund. The actual amount of the
',628,099.09 depending on the activity
Additional moneys will be spent when
budget amendments on September 11'b
is executive summary.
HAExecutive Summary\Carryforward of unspent project budget
Packet Page -3$03 -
9/11/2012 Item 161.5.
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 9 days. This will mean that over $85 million in open purchase orders cannot roll
into FY 2013; venders and employees will not receive any form of payment until after the
October 9th 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 $267,628,099.09. The categories are listed from
most restricted to least restricted in terms of various legislature, statutory, legal, policy,
program or regulatory constraints.
FISCAL IMPACT: Budget amendments in the approximate amount of $267,628,099.09 are
needed in FY 2013 to re- appropriate unspent (FY 2012) 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, 2012. 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 $267,628,099.09,
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. -JAK
RECOMMENDATION: Recommendation to authorize budget amendments totaling
approximately $267,628,099.09 to re- appropriate unspent (FY 2012) budget and carry
forward into fiscal year 2013 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
HAExecutive Summary\Carryforward of unspent project budget
Packet Page -3804-
Unspent budgets
as of 8/30/2012
Grant Funds
$59,288,912.47
Donor Funds Providing Grant Match Money
$3,727,837.93
Impact Fees Capital Projects Funds
$43,354,045.14
User Fees Capital Projects Funds
$96,315,984.89
Gas Tax Capital Projects Fund
$44,131,749.27
Ad Valorem Supported Capital Projects Funds
$20,809,569.39
Total
$267,628,099.09
FISCAL IMPACT: Budget amendments in the approximate amount of $267,628,099.09 are
needed in FY 2013 to re- appropriate unspent (FY 2012) 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, 2012. 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 $267,628,099.09,
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. -JAK
RECOMMENDATION: Recommendation to authorize budget amendments totaling
approximately $267,628,099.09 to re- appropriate unspent (FY 2012) budget and carry
forward into fiscal year 2013 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
HAExecutive Summary\Carryforward of unspent project budget
Packet Page -3804-
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.F.5.
9/11/2012 Item 16.17.5.
Item Summary: Recommendation to authorize budget amendments appropriating
approximately $267,628,099.09 of unspent FY 2012 grant and project budgets into fiscal year
2013.
Meeting Date: 9/11/2012
Prepared By
Name: LehnhardPat
Title: Operations Coordinator,Transportation Administrati
8/30/2012 2:49:51 PM
Submitted by
Title: Management /Budget Analyst, Semor,Office of Manage
Naive: UsherSusan
8/30/2012 2:49:52 PM
Approved By
Name: KlatzkowJeff
Title: County Attorney
Date: 8/31/2012 8:21:20 AM
Name: OchsLeo
Title: County Manager
Date: 9/1/2012 3:31:31 PM
Packet Page -3805-
Breakdown of the Unspent 2012 Project Budgets to be Added to FY 2013 Budget
Grants:
Supervisor of Elections Grant Fund (08 1)
Sheriffs Grants Fund (115)
Miscellaneous Grants Fund (116)
Natural Resources Grants Fund (117)
Community Development Block Grants Fund (12 1)
Services for Seniors - County Aging Program Fund (123)
American Recovery & Reinvestment Act (ARRA) (125)
MPO Grants Fund (128)
Library Grants Fund (129)
E911 Wireless Emergency Phone System Fund (189)
State Housing Incentive Partnership Grant Fund (19 1)
Gordon River Greenway & ATV Park (306)
Public Utilities Grant Fund (416)
Public Utilities Grant Match Fund (417)
Collier Area Transit (CAT) Grant Fund (424)
Collier Area Transit (CAT) Grant Match Fund (425)
Collier Area Transit (CAT) Enhancements Fund (426)
Transportation Disadvantaged Fund (427)
Transportation Disadvantaged Grant Fund (428)
Transportation Disadvantaged Grant Match Fund (429)
Solid Waste Disposal Grants Fund (475)
Solid Waste Disposal Grant Match Fund (476)
EMS Grants Fund (491)
EMS Grants Fund (493)
Airport Authority Capital Fund (496)
Airport Authority - Immokalee Capital Improvements Fund (497)
Airport Authority Grant Fund (498)
Airport Authority Grant Match Fund (499)
Administrative Services Grant Match Fund (704)
Housing Grant Fund (705)
Human Services Grant Fund (707)
Human Services Grant Match Fund (708)
Public Services Grant Fund (709)
Public Services Grant Match Fund (710)
Transportation Grant Fund (711)
Transportation Grant Match Fund (712)
County Managers Agency Grant Fund (713)
County Managers Agency Grant Match Fund (714)
Immokalee CRA Grant Fund (715)
Bayshore CRA Grant Fund (717)
ARRA Grant Fund (725)
Donor Funds Providing Match Money to Grants:
General Fund (001)
MSTU Unincorporated General Fund (I 11)
Landscape Fund (112)
Misc Grant Fund (116)
Services For Seniors (123)
Isle of Capri Fire Fund (144)
Conservation Collier (174)
TDC - Beach Renourishment and Pass Maintenance Fund (195)
Parks and Recreation Capital Projects Fund (306)
Road construction - Gas Tax Capital Fund (313)
Stormwater Capital Projects Fund (325)
County Water Capital Projects Fund (412)
County Sewer Capital Projects Fund (414)
(As of 8/30/2012)
8,870.92
860,829.10
201,339.43
19,305.30
2,405,016.18
76,243.35
1,012,405.89
249,787.19
112,044.13
766,963.81
1,775,266.08
6,482,348.54
100,000.00
943,850.00
3,763,676.37
1,625,777.61
3,118,130.55
365.347.91
586,734.44
89,153.38
247,019.96
152,526.00
40,145.26
14,826.53
245,644.19
432,903.96
67,841.21
16,993.02
18,545.00
18.424.667.09
2,414,410.03
251,210.80
854,290.86
163,446.52
6,493,814.89
201,663.73
695,268.74
4,900.00
1,418.220.47
2.541,275.62
26,208.41
S 59.288,912.47
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140,560.46
48,500.00
1.83
12,000.00
169.966.87
4,900.00
18,545.00
109,116.00
5,830.52
1,885,400.32
156,281.16
443,850.00
500,000.00
9/11/2012 Item 16.F.5.
Exhibit A
9/11/2012 Item 16.F.5.
Breakdown of the Unspent 2012 Project Budgets to be Added to FV 2013 Budget Exhibit A
(As of 8/3012012)
Transportation Disadvantaged Fund (427) 49.823.77
Solid Waste Capital Projects Fund (474) 152,526.00
Airport Authority - Immokalee Capital Improvements Fund (497) 30.536.00
S 3,727.837.93
Impact Fee Capital Projects:
Road Impact Fee - District 1 Fund (33 1)
7,535,331.79
Road impact Fee - District 2 Fund (333)
2,857,767.05
Road Impact Fee - District 3 Fund (334)
469,470.01
Road Impact Fee - District 4 Fund (336)
14,003,779.73
Road Impact Fee - District 6 Fund (338)
8,909,605.79
Road Impact Fee - District 5 Fund (339)
1,676,518.64
Regional Park Impact Fee Fund (345)
38,331.13
Community and Regional Parks Impact Fee - Unincorporated Area I'd (346)
2,268,256.34
EMS Impact Fee Fund (350)
129.051.29
Library Impact Fee Fund (355)
300,375.18
Community Park Impact Fee - Naples and Urban Collier Fund (368)
158,361.99
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)
246,370.27
Law Enforcement Impact Fee Fund (385)
162,511.27
Government Facilities Impact Fee Fund (390)
588,035.26
Water Impact Fees Capital Projects Fund (411)
2,720.387.84
County Sewer System Development Capital Fund (413)
1,286,039.12
S
43,354.045.14
User Fees Capital Projects:
Economic Development Fund (007)
0.11 Seminole Compact
Pine Ridge Industrial Park MSTU (132)
2,918,424.23 Sp Assessment
Naples Production Park MSTD (138)
27332,322.24 Sp Assessment
Court Maintenance Fund (18 1)
1,617,281.28 Court Fines & Fees
TDC Beach Park Facilities Fund (183)
5,589,361.16 TDC a,
TDC - Beach Renourishment and Pass Maintenance Fund (195)
2,109,732.87 TDC tax
(TDC) Museum Capital Projects Fund (314)
54,272.44 TDC tax
Library Capital Projects Fund (307)
363,068.42 Private Contributions
Community Development System Development Capital Fund (310)
469,950.00 CDES fees
Clam Bay Restoration Capital Fund (320)
271,549.18 Sp Assessment
Pelican Bay Irrigation and Landscape Capital Fund (322)
2,611,334.19 Sp Assessment
Water User Fees Capital Projects Fund (412)
32,705,572.31 water User fees
County Sewer Capital Projects Fund (414)
36,519,473.35 'sewer User foes
County Water -Sewer Capital 2006 Bond Fund (415)
20.261.92 Bond proceeds
Solid Waste Capital Projects Fund (474)
7.843,642.37 Solid waste fees
Information Technology Capital Fund (506)
889.738.82 tmernat service Charges
$ 96,315,984.89
Gas Taxes Capital Projects:
Road construction - Gas Tax Capital Fund (313)
$ 44,131,749.27
Ad Valorem Capital Projects:
MSTD Landscaping Projects Fund (112)
County-wide Capital Projects Fund (301)
Parks and Recreation Capital Projects Fund (306)
Stormwater Capital Projects Fund (325)
196,412.44
5,538,917.33
3,865,415.37
11.208.824.25
S 20.809.569.39
Grand Total S 267.628,099.09
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