Agenda 11/18/2008 Item #16F 6
Agenda Item No. 16F6
November 18, 2008
Page 1 of 3
EXECUTIVE SUMMARY
Recommendation that the Board of County Commissiouers approve a budget amendment reimbursing
the Court IT Fee Fund (178) $241,303.37 from General Fund (001) reserves to replace restricted funds
transferred to the General Fund.
OBJECTIVE: To reimburse the Court IT Fee Fund (178) for transfers to the General Fund (001) and the
Court Administration Fund (681) for court related information technology expenditures made within various
Courts and Related agencies under the Board of County Commissioners.
CONSIDERATIONS: Section 14, Article V of the Florida Constitution, implemented by Section 29.008, F.S.
requires the County to fund certain operating, facility and information technology costs for circuit and county
courts, public defenders offices, state attorneys offices, guardian ad litem offices, and the clerks of the circuit
and county courts performing court-related functions. Section 28.24, F .S. provides the Board of County
Commissioners will receive a $2 fee on certain documents recorded in the official records of Collier County.
Per the statutes, these fees are restricted for information technology needs of the court related agencies
identified above.
The existing budget and accounting process requires the $2 fee to be budgeted in the Court IT Fee Fund (178).
Transfers are budgeted from the Court IT Fee Fund (178) to reimburse budgeted expenditures within the Court
Administration Fund (681) and to the General Fund (001) for budgeted expenditures made on behalf of the
judges, state attorney and public defenders' offices. Transfers were made per budget at the end of FY 2005, FY
2006, FY 2007 and FY 2008. We performed an internal review on each of these areas and determined that the
budgeted transfers were more than the actual expenditures (see attached schedule). At the end of cach ycar, any
carryforward generated by the Court Administration Fund (681) is transferred to the General Fund (001).
Accordingly, these excess transfers to both the Court Administration Fund and the General Fund have
accumulated in the General Fund carryforward at the end of each year.
A review of the budget and accounting process is underway and a subsequent agenda item will be brought to the
Board to modify the budgeted flow of funds which will eliminate future excess transfers.
FISCAL IMPACT: Funds are available in Reserves of the General Fund (00]) to reimburse this $241,303.37
to the Court Related IT Fee Fund (178).
GROWTH MANAGEMENT IMP ACT: There is no growth management impact associated with this
request.
RECOMMENDATION: That the Board of County Commissioners approve the budget amendment and
authorize the transfer from the Gencral Fund (00]) reserves of $241,303.36 to the Court Related Technology
Fee Fund (I78),
PREPARED BY: Sherry Pryor, Office of Management and Budget
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Page 1 of 1
Agenda Item No. 16F6
November 18. 2008
Page 2 of 3
COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
Item Number:
Item Summary:
16F6
Recommendation that the Board of County Commissioners approve a budget amendment
reimbursing the Court IT Fee Fund (178) $241,303.37 from General Fund (001) reserves to
replace restricted funds transferred to the General Fund.
Meeting Date:
11/18/200890000 AM
Approved By
John A. Yonkosky
Director of the Office of Management
Date
County Manager's Office
Office of Management & Budget
11/7/200812:51 PM
Approved By
James V. Mudd
County Manager
Date
Board of County
Commissioners
County Manager's Office
11/8/200812:40 PM
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Agenda Item No. 16F6
November 18. 2008
Page 3 of 3
Courts IT Fund 178
Transfer/Expenditure Analysis
From FY 2005 through FY 2008
2005 2006 2007 2008
Transfer From 178 to:
General Fund (001) $ 190,300.00 $ 154,900.00 $ 308,300.00 $ 271,400.00
Court Administration (681) $ 202,900.00 $ 371,900.00 $ 206,800.00 $ 219,800.00
Total Transfers $ 393,200.00 $ 526,800.00 $ 515,100.00 $ 491,200.00
Expenditures. 001
Circuit Court Judges $ 4,110.99 5 10,211.67 5 23,654.58 $ 9,820.60
County Court Judges $ $ 19,886.11 $ 6,990.55 $ 2,653.60
Guardian Ad Litem 5 1,180.22 $ 1,253.43 5 1,954.48 $ 1,936.18
State Attorney $ 105,580.41 $ 117,918.89 $ 209,077.84 $ 200,521.00
Public Defender $ 14,657.39 5 32,652.53 $ 44,492.22 $ 20,153.77
Sub-total - General Fund 001 $ 125,529.01 5 181,922.63 $ 286,169.67 5 235,085.15
Expenditures - 681
Court Ops & Mainl. $ 187,775.53 $ 215,595.94 $ 191,234.00 $ 142,509.51
Parole & Probation $ 20,902.90 $ 49,639.95 $ 29,099.57 $ 19,532.77
Sub-total - Court Operations 681 $ 208,678.43 $ 265,235.89 $ 220,333.57 $ 162,042.28
Total Expenditures $ 334,207.44 $ 447,158.52 $ 506,503.24 $ 397,127.43
Excess(deficit) 5 58,992.56 $ 79,641.48 $ 8,596.76 $ 94,072.57
Cummulative $ 58,992.56 5 138,634.04 $ 147,230.80 $ 241,303.37