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Agenda 09/10/2019 Item #16F5 (FY2019 Budget Amendment)09/10/2019 EXECUTIVE SUMMARY Recommendation to authorize budget amendments appropriating approximately $625,819,000 of unspent FY 2019 Capital project and grant budgets into fiscal year 2020. OBJECTIVE: Board of County Commissioners' approval of budget amendments which will increase the FY 2020 budget by approximately $625,819,000 in the various Capital projects, Grant and Grant donor matching funds. CONSIDERATIONS: During fiscal year 2019, 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 need to roll forward into the next fiscal year to avoid disruption in the payment of vendors 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 t imes 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 amou nt into fiscal year 2020 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 fro m 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 2020 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 2020 budget as a budget a mendment. Section 129.06, Florida Statute, mandates that any increase in a Fund by the recognition of Carryforward 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 $625,819,000 is the amount of unspent budget (amended budget of $892,279,500 less expenditures of $280,207,800) as of August 20, 2019 plus the amount of transfers to be made by the donor funds of $13,747,300. 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 $625,819,000 depending on the activity within the remaining 41 days before September 30. Additional moneys will be spent when 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. Waiting until after the close of the fiscal year for Board approval on the budget amendments to carryforward the unspent budgets, will mean that all the capital projects and grants will sit idle with no budgets for 10 days. The consequence is over $233 million in open purchase orders cannot roll into FY 2020; vendors and grant employees will not receive any form of payment until after the October 10 th Board meeting. 16.F.5 Packet Pg. 2406 09/10/2019 Below is a recap of Exhibit A listing the primary categories of the estimated roll over amounts in the Capital Projects and Grants totaling $625,819,000. 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 8/20/2019 Grant Funds $ 57,562,700 Donor Funds Providing Grant Match Money 13,747,300 Gas & Infrastructure Sales Tax Capital Projects Funds 47,845,700 Impact Fees Capital Projects Funds 83,682,200 User Fees Capital Projects Funds 344,558,800 Ad Valorem Supported Capital Projects Funds 78,422,300 Total $625,819,000 FISCAL IMPACT: Budget amendments in the approximate amount of $625,819,000 are needed in FY 2020 to re-appropriate unspent (FY 2019) 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 20, 2019. 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 $625,819,000, depending on the activity over the remaining 41 days in the fiscal year. This roll of unspent funds does not affect the adopted FY 2020 budget which the Board will consider on September 19, 2019. 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 by the County Attorney, is approved as to form and legality, and requires majority support for approval. -JAK RECOMMENDATION: Recommendation to authorize budget amendments totaling approximately $625,819,000 to re-appropriate unsp ent (FY 2019) budget and carry forward into fiscal year 2020 for capital projects, grants and match money. PREPARED BY: Susan Usher, Senior Budget Analyst, Office of Management & Budget Mark Isackson, Director of Corporate Financial Management Services, Office of Management & Budget ATTACHMENT(S) 1. FY19 Proj roll to FY20 Attachment A for Ex Sum (PDF) 16.F.5 Packet Pg. 2407 09/10/2019 COLLIER COUNTY Board of County Commissioners Item Number: 16.F.5 Doc ID: 9995 Item Summary: Recommendation to authorize budget amendments appropriating approximately $625,819,000 of unspent FY 2019 grant and capital project budgets into fiscal year 2020. Meeting Date: 09/10/2019 Prepared by: Title: Operations Coordinator – Office of Management and Budget Name: Valerie Fleming 08/29/2019 10:41 AM Submitted by: Title: Division Director - Corp Fin & Mgmt Svc – Budget and Management Office Name: Mark Isackson 08/29/2019 10:41 AM Approved By: Review: Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 08/29/2019 10:41 AM Office of Management and Budget Susan Usher Additional Reviewer Completed 08/29/2019 3:25 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 08/29/2019 3:47 PM Budget and Management Office Mark Isackson Additional Reviewer Completed 08/30/2019 11:32 AM County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 08/30/2019 12:02 PM Board of County Commissioners MaryJo Brock Meeting Pending 09/10/2019 9:00 AM 16.F.5 Packet Pg. 2408 Exhibit A (As of 8/20/2019) Grants: Economic Development Fund (007)1,394,500 Supervisor Of Elections Grant Fund (081)153,300 Miscellaneous Grants Fund (116)412,100 Natural Resources Grant (117)6,500 Sea Turtle/Parks Grant (119)96,600 Community Development Block Grants Fund (121)57,000 Services for Seniors - County Aging Program Fund (123)336,000 MPO Grants Fund (128)54,600 Library Grants Fund (129)459,900 Collier Area Transit (CAT) Grant Fund (424)9,064,400 Collier Area Transit (CAT) Grant Match Fund (425)1,249,800 Collier Area Transit (CAT) Enhancements Fund (426)1,664,300 Transportation Disadvantaged Fund (427)722,400 Transportation Disadvantaged Grant Fund (428)920,400 Transportation Disadvantaged Grant Match Fund (429)152,800 Solid Waste Grant Fund (475)200 Solid Waste Grant Match Fund (476)1,000 EMS Grants Fund (493)223,500 EMS Grants Match Fund (494)109,700 Airport Authority Capital Fund (496)6,696,600 Airport Authority Grant Fund (498)5,071,600 Airport Authority Grant Match Fund (499)605,800 Administrative Services Grant Fund (703)106,300 Administrative Services Grant Match Fund (704)34,400 Housing Grant Fund (705)7,782,300 Housing Grant Match Fund (706)65,900 Human Services Grant Fund (707)3,207,400 Human Services Grant Match Fund (708)32,600 Public Services Grant Fund (709)897,600 Public Services Grant Match Fund (710)84,400 Transportation Grant Fund (711)8,829,600 Transportation Grant Match Fund (712)773,200 County Manager Grant Fund (713)47,700 Immokalee CRA Grant Fund (715)676,400 Immokalee CRA Grant Match Fund (716)100,000 Bayshore CRA Grant Fund (717)528,000 Bayshore CRA Grant Match Fund (718)702,100 Deepwater Horizon Oil Spill Settlement (757)36,800 State Housing Incentive Partnership Grant Fund (791)4,205,000 57,562,700 Donor Funds Providing Match Money to Grants: General Fund (001)4,530,700 MSTU Unincorporated General Fund (111)35,900 Community Development Fund (113)37,100 Planning Services Fund (131)4,500,000 Immokalee Redevelopment Fund (186)100,000 Mandatory Collection Fund (473)600 EMS (490)42,900 Airport Fund (495)4,500,100 13,747,300 Gas & Infrastructure Sales Taxes Capital Projects: Road construction - Gas Tax Capital Fund (313)30,573,300 Infrastructure Sales Tax Capital Fund (318)17,272,400 47,845,700 Estimate of the Unspent 2019 Project Budgets to be Added to FY 2020 Budget 16.F.5.a Packet Pg. 2409 Attachment: FY19 Proj roll to FY20 Attachment A for Ex Sum (9995 : Unspent FY 2019 Capital project and grant budgets into FY 2020) Estimate of the Unspent 2019 Project Budgets to be Added to FY 2020 Budget - continued Impact Fee Capital Projects: Road Impact Fee - District 1 Fund (331)15,039,000 Road impact Fee - District 2 Fund (333)9,579,600 Road Impact Fee - District 3 Fund (334)1,271,600 Road Impact Fee - District 4 Fund (336)9,859,500 Road Impact Fee - District 6 Fund (338)4,993,100 Road Impact Fee - District 5 Fund (339)7,347,400 Regional Park Impact Fee Fund (345)1,598,000 Community and Regional Parks Impact Fee - Unincorporated Area Fd (346)23,414,000 EMS Impact Fee Fund (350)3,043,000 Library Impact Fee Fund (355)518,300 Ochopee Fire Control District Impact Fee Fund (372)29,300 Isle of Capri Impact Fee Fund (373)70,800 Correctional Facilities Impact Fee Fund (381)162,900 Law Enforcement Impact Fee Fund (385)696,300 Government Facilities Impact Fee Fund (390)107,900 Water Impact Fees Capital Projects Fund (411)921,600 County Sewer System Development Capital Fund (413)5,029,900 83,682,200 User Fees Capital Projects: Naples Production Park MSTD (138)358,100 Special Assessment Bayshore/Avalon Beautification MSTU (160)5,245,300 MSTU - tax Conservation Collier Capital Fund (179)104,400 Conservation Collier tax Court Maintenance Fund (181)3,679,400 Court Fines & Fees TDC Beach Park Facilities Fund (183)5,594,200 Tourist Development (TDC) tax TDC - Beach Renourishment and Pass Maintenance Fund (195)13,165,100 Tourist Development (TDC) tax Florida Boating Improvement Fund (303)1,304,500 Vessel Registration Fees ATV Settlement (305)62,600 Settlement from SFWMD Community Development - Planning Services Projects (309)6,404,100 User Fees (TDC) Museum Capital Projects Fund (314)760,300 TDC tax Clam Bay Restoration Capital Fund (320)202,900 Special Assessment Pelican Bay Irrigation and Landscape Capital Fund (322)4,416,500 Special Assessment Road Assessments (341)489,400 Special Assessment Sports Complex Capital (370)60,260,700 Bond Proceeds Water - Sewer Motor Pool Capital Recovery Fund (409)3,963,100 Water-Sewer User Fees Water User Fees Capital Projects Fund (412)36,972,900 Water User fees Sewer User Fee Capital Projects Fund (414)98,253,600 Sewer User fees Collier Water Sewer Bond Proceeds Fund (415)71,687,300 Bond Proceeds Public Utilities Special Assessment (418)56,800 Special Assessment Solid Waste Motor Capital Recovery Fund (472)722,900 Solid Waste fees Solid Waste Capital Projects Fund (474)15,519,900 Solid Waste fees Information Technology Capital Fund (506)1,208,600 Internal Service Charges Motor Pool Capital Recovery Fund (523)7,777,700 User Fees Tourist Development Capital Projects (758)6,348,500 Tourist Development tax 344,558,800 Ad Valorem Capital Projects: MSTD Landscaping Projects Fund (112)4,863,400 County-wide Capital Projects Fund (301)17,164,900 Parks and Recreation Capital Projects Fund (306)5,532,800 Transportation Road & Bridge Capital Fund (310)24,136,100 Stormwater Capital Projects Fund (325)16,719,200 EMS Capital Fund (491)10,005,900 78,422,300 Grand Total 625,819,000 16.F.5.a Packet Pg. 2410 Attachment: FY19 Proj roll to FY20 Attachment A for Ex Sum (9995 : Unspent FY 2019 Capital project and grant budgets into FY 2020)