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Agenda 09/08/2020 Item #16F5 (Budget Amendments)09/08/2020 EXECUTIVE SUMMARY Recommendation to authorize budget amendments appropriating approximately $821,064,000 of unspent FY 2020 Capital project and grant budgets into fiscal year 2021. OBJECTIVE: Board of County Commissioners' approval of budget amendments which will increase the FY 2021 budget by approximately $821,064,000 in the various Capital projects, Grant and Grant donor matching funds. CONSIDERATIONS: During fiscal year 2020, 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 av oid 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 amou nt into fiscal year 2021 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 2021 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 2021 budget as a budget amendment. 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 22nd). The $821,064,000 is the amount of unspent budget (amended budget of $1,085,143,200 less expenditures of $288,596,400) as of August 19, 2020 plus the amount of transfers to be made by the d onor funds of $24,517,200. 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 $821,064,000 depending on the activity within the remaining 42 days before September 30. Additional moneys will be spent when invoices are processed and/or the Board may authorize budget amendments on September 8th and September 22nd 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 13 days. The consequence is over $257 million in open purchase orders cannot roll into FY 2021; venders and grant employees will not receive any form of payment until after the October 13th Board meeting. 16.F.5 Packet Pg. 2799 09/08/2020 Below is a recap of Exhibit A listing the primary categories of the estimated roll over amounts in the Capital Projects and Grants totaling $821,064,000. 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 8/19/2020 Grant Funds $161,234,900 Donor Funds Providing Grant Match Money 24,517,200 Gas & Infrastructure Sales Tax Capital Projects Funds 124,013,100 Impact Fees Capital Projects Funds 125,317,700 User Fees Capital Projects Funds 312,983,600 Ad Valorem Supported Capital Projects Funds 72,997,500 Total $821,064,000 FISCAL IMPACT: Budget amendments in the approximate amount of $821,064,000 are needed in FY 2021 to re-appropriate unspent (FY 2020) 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 19, 2020. 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 $821.064,000, depending on the activity over the remaining 42 days in the fiscal year. The budget amendment is $195,235,000 higher than the previous year primarily due to infrastructure sales tax projects and the Coronavirus Relief Fund appropriation. This roll of unspent funds does not affect the adopted FY 2021 budget which the Board will consider on September 17, 2020. 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 $821,064,000 to re-appropriate unspent (FY 2020) budget and carry forward into fiscal year 2021 for capital projects, grants and match money. PREPARED BY: Laura Zautcke, Senior Budget Analyst, Office of Management & Budget Mark Isackson, Director of Corporate Financial Management Services, Office of Management Budget ATTACHMENT(S) 1. FY20 Proj roll to FY21 Attachment A for Ex Sum (PDF) 16.F.5 Packet Pg. 2800 09/08/2020 COLLIER COUNTY Board of County Commissioners Item Number: 16.F.5 Doc ID: 13402 Item Summary: Recommendation to authorize budget amendments appropriating approximately $821,064,000 of unspent FY 2020 Capital project and grant budgets into fiscal year 2021. Meeting Date: 09/08/2020 Prepared by: Title: – Office of Management and Budget Name: Debra Windsor 08/27/2020 3:08 PM Submitted by: Title: Division Director - Corp Fin & Mgmt Svc – Budget and Management Office Name: Mark Isackson 08/27/2020 3:08 PM Approved By: Review: Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 08/27/2020 3:08 PM Office of Management and Budget Laura Zautcke Additional Reviewer Completed 08/27/2020 6:44 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 08/28/2020 8:20 AM Budget and Management Office Mark Isackson Additional Reviewer Completed 08/28/2020 8:27 AM County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 09/01/2020 11:55 AM Board of County Commissioners MaryJo Brock Meeting Pending 09/08/2020 9:00 AM 16.F.5 Packet Pg. 2801 Exhibit A (As of 8/19/2020) Grants Economic Development Fund (007)2,345,700 Supervisor Of Elections Grant Fund (081)354,000 Sheriff Grant Fund (115)150,000 Miscellaneous Grants Fund (116)377,100 Natural Resources Grant (117)6,800 Sea Turtle/Parks Grant (119)178,000 Community Development Block Grants Fund (121)51,500 Services for Seniors - County Aging Program Fund (123)253,800 MPO Grants Fund (128)57,900 Library Grants Fund (129)2,038,700 Public Utilities Grant Fund (416)3,382,500 Public Utilities Grant Match Fund (417)1,127,500 Collier Area Transit (CAT) Grant Fund (424)19,410,700 Collier Area Transit (CAT) Grant Match Fund (425)1,489,600 Collier Area Transit (CAT) Enhancements Fund (426)1,158,900 Transportation Disadvantaged Fund (427)1,175,900 Transportation Disadvantaged Grant Fund (428)1,001,000 Transportation Disadvantaged Grant Match Fund (429)149,200 Solid Waste Grant Fund (475)200 Solid Waste Grant Match Fund (476)1,000 EMS Grants Fund (493)467,200 EMS Grants Match Fund (494)112,300 Airport Authority Grant Fund (498)5,237,300 Airport Authority Grant Match Fund (499)977,900 Specialized Grants (701)90,000 Administrative Services Grant Fund (703)239,100 Administrative Services Grant Match Fund (704)7,600 Housing Grant Fund (705)11,153,300 Housing Grant Match Fund (706)46,400 Human Services Grant Fund (707)70,599,900 Human Services Grant Match Fund (708)28,500 Public Services Grant Fund (709)3,268,600 Public Services Grant Match Fund (710)916,900 Transportation Grant Fund (711)20,339,300 Transportation Grant Match Fund (712)5,346,700 Immokalee CRA Grant Fund (715)676,400 Immokalee CRA Grant Match Fund (716)76,900 Bayshore CRA Grant Fund (717)300,000 Bayshore CRA Grant Match Fund (718)614,200 Deepwater Horizon Oil Spill Settlement (757)71,200 State Housing Incentive Partnership Grant Fund (791)5,955,200 161,234,900 Donor Funds Providing Match Money to Grants General Fund (001)11,723,800 Supervisor of Elections Fund (080)62,600 Stormwater Operations Fund (103)213,100 MSTU Unincorporated General Fund (111)17,100 Planning Services Fund (131)5,000,000 Conservation Collier Fund (174)10,000 Immokalee Redevelopment Fund (186)76,900 Bayshore/Gateway Triangle Redevelopment Fund (187)2,751,600 Mandatory Collection Fund (473)1,000 Emergency Medical Services (EMS) Fund (490)1,100 Airport Fund (495)4,500,000 Crime Prevention Fund (603)150,000 University Extension Fund (604)10,000 24,517,200 Estimate of the Unspent 2020 Project Budgets to be Added to FY 2021 Budget 16.F.5.a Packet Pg. 2802 Attachment: FY20 Proj roll to FY21 Attachment A for Ex Sum (13402 : Unspent FY 2020 Capital project and grant budgets into FY 2021) Fuel and Surplus Sales Tax Projects Road Construction - Gas Tax Capital Fund (313)23,924,200 Infrastructure Sales Tax Capital Fund (318)100,088,900 124,013,100 Impact Fee Capital Projects Road Impact Fee - District 1 Fund (331)21,078,300 Road impact Fee - District 2 Fund (333)12,254,800 Road Impact Fee - District 3 Fund (334)681,300 Road Impact Fee - District 4 Fund (336)18,843,400 Road Impact Fee - District 6 Fund (338)6,163,800 Road Impact Fee - District 5 Fund (339)7,551,400 Regional Park Impact Fee Fund (345)1,884,900 Parks Impact Fee - Unincorporated Area Fund (346)31,695,600 Emergency Management Services Impact Fee Fund (350)815,900 Library Impact Fee Fund (355)596,600 Ochopee Fire Control District Impact Fee Fund (372)43,700 Isle of Capri Impact Fee Fund (373)2,200 Correctional Facilities Impact Fee Fund (381)1,636,400 Law Enforcement Impact Fee Fund (385)855,300 Government Facilities Impact Fee Fund (390)3,055,800 Water Impact Fees Capital Projects Fund (411)9,748,300 County Sewer System Development Capital Fund (413)8,410,000 125,317,700 User Fee Capital Projects Naples Production Park MSTD (138)359,700 Special Assessment Bayshore/Avalon Beautification MSTU (160)6,353,100 MSTU tax Conservation Collier Capital Fund (179)114,600 Coservation Collier tax Court Maintenance Fund (181)2,937,400 Court Fines and Fees TDC Beach Park Facilities Fund (183)6,695,300 Tourist Development (TDC) tax TDC - Beach Renourishment and Pass Maintenance Fund (195)8,472,300 Tourist Development (TDC) tax Florida Boating Improvement Fund (303)1,649,000 Vessel Registration Fees ATV Settlement (305)104,200 Settlement from SFWMD Community Development - Capital Projects Fund (309)5,327,800 User Fees (TDC) Museum Capital Projects Fund (314)843,900 TDC tax Clam Bay Restoration Capital Fund (320)190,900 Special Assessment Pelican Bay Capital Fund (322)3,255,500 Special Assessment Road Assessments (341)456,400 Special Assessment Sports Complex Capital (370)29,705,800 Bond Proceeds Water - Sewer Motor Pool Capital Recovery Fund (409)1,531,900 Water-Sewer User Fees Water User Fees Capital Projects Fund (412)46,720,500 Water User fees Sewer User Fee Capital Projects Fund (414)94,756,400 Sewer User fees Collier Water Sewer Bond Proceeds Fund (415)54,845,100 Bond Proceeds Public Utilities Special Assessment (418)37,500 Special Assessment Solid Waste Motor Capital Recovery Fund (472)918,500 Solid Waste fees Solid Waste Capital Projects Fund (474)13,622,000 Solid Waste fees EMS Capital Fund (491)8,022,500 EMS fees Airport Authority Capital Fund (496)6,802,600 User Fees Information Technology Capital Fund (506)4,961,400 Internal Service Charges Motor Pool Capital Recovery Fund (523)5,949,000 User fees Tourist Development Capital Projects (758)5,351,700 Tourist Development (TDC) tax Bayshore CRA Capital Fund (787)2,998,600 CRA 312,983,600 Ad Valorem Capital Projects MSTD Landscaping Projects Fund (112)4,526,000 County-wide Capital Projects Fund (301)14,531,500 Parks and Recreation Capital Projects Fund (306)8,286,200 Transportation Road & Bridge Capital Fund (310)27,211,900 Stormwater Capital Projects Fund (325)18,441,900 72,997,500 821,064,000 16.F.5.a Packet Pg. 2803 Attachment: FY20 Proj roll to FY21 Attachment A for Ex Sum (13402 : Unspent FY 2020 Capital project and grant budgets into FY 2021)