Agenda 01/27/2026 Item #10A (Resolution - Establishing a framework to constrain County spending at current fiscal year baseline levels for Fiscal Year 2027)1/27/2026
Item # 10.A
ID# 2026-163
Executive Summary
Recommendation to adopt a Resolution establishing a framework to constrain County spending at current fiscal year
baseline levels for Fiscal Year 2027, applying to County funding allocations including those for Constitutional Officers;
authorizing limited annual increases for operating and capital costs; and directing the preparation of an annual long-term
capital and asset management analysis.
OBJECTIVE: To enhance fiscal oversight, strengthen long-term financial sustainability, and position the County to
respond proactively to potential legislative changes to ad valorem taxation under consideration by the Florida
Legislature.
CONSIDERATIONS: Legislative proposals currently under consideration by the Florida Legislature may materially
affect County ad valorem revenues in future fiscal years. In advance of any statutory changes, this policy establishes a
measured expenditure control framework intended to moderate spending growth while preserving the County’s ability to
meet essential service, infrastructure, and contractual obligations.
The policy constrains County spending at current fiscal year baseline levels for County departments and authorizes
limited annual increases of up to three percent (3%) for operating expenditures and up to five percent (5%) for capital
expenditures, subject to defined exclusions. This approach provides fiscal discipline while allowing for inflationary
pressures, operational continuity, and capital maintenance.
The policy applies to County funding allocations to Constitutional Officers for planning and budgeting purposes, while
recognizing the statutory independence of those offices and encouraging alignment with the County’s fiscal framework.
In addition, this proposal directs the preparation of a long-term capital and asset management analysis to provide the
Board with a clear understanding of long-term infrastructure funding needs, asset conditions, and maintenance and
replacement priorities, with an initial status update provided to the Board after six months.
Collectively, these actions are intended to strengthen fiscal oversight, promote long-term financial sustainability, and
position the County to respond proactively to potential legislative changes to ad valorem taxation under consideration by
the Florida Legislature.
This item is consistent with the Collier County strategic plan.
FISCAL IMPACT: The overall fiscal impact will be discussed when the budget comes before the Board. Funding for
the long-term capital and asset management analysis is available within County-wide Capital Fund (3001).
GROWTH MANAGEMENT IMPACT: This resolution has no Growth Management Plan impact.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote for approval. -
SAA
RECOMMENDATION(S): That the Board adopt a Resolution establishing a framework to constrain County spending
at current fiscal year baseline levels for Fiscal Year 2027; apply the framework to County funding allocations, including
those for Constitutional Officers; authorize limited annual increases for operating and capital costs; and direct the
preparation of a Comprehensive Capital Recovery and Funding Requirements Assessment that identifies the County’s
annual capital funding requirement, with an initial update provided to the Board after six months and annually
thereafter.
PREPARED BY: Commissioner William L. McDaniel, Jr., District 5
ATTACHMENTS:
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1/27/2026
Item # 10.A
ID# 2026-163
1. Resolution Budget 012026 FINAL
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RESOLUTION NO. 2026 -_____
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
ESTABLISHING A FRAMEWORK TO CONSTRAIN COUNTY
SPENDING AT CURRENT FISCAL YEAR BASELINE LEVELS
FOR FISCAL YEAR 2027, APPLYING TO COUNTY FUNDING
ALLOCATIONS INCLUDING THOSE FOR CONSTITUTIONAL
OFFICERS; AUTHORIZING LIMITED ANNUAL INCREASES
FOR OPERATING AND CAPITAL COSTS; AND DIRECTING
THE PREPARATION OF A LONG-TERM CAPITAL AND ASSET
MANAGEMENT ANALYSIS TO BE PRESENTED WITHIN SIX
MONTHS.
WHEREAS, the Board of County Commissioners is charged with ensuring the fiscal
integrity and long-term financial sustainability of Collier County; and
WHEREAS, legislative changes under consideration by the Florida Legislature related to
ad valorem taxation may significantly impact County revenues in the near future; and
WHEREAS, it is prudent and necessary for the County to take proactive measures to
manage expenditures and plan for upcoming potential revenue constraints; and
WHEREAS, maintaining current spending levels while allowing limited, controlled
increases for essential operational and capital needs will promote fiscal discipline without
compromising critical services; and
WHEREAS, a comprehensive actuarial analysis of County assets will provide valuable
insight into the County’s financial position, long-term obligations, and asset management needs.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
Section 1. Purpose and Intent.
This Resolution is intended to strengthen fiscal oversight and position Collier County to
respond effectively to potential changes in state law affecting ad valorem taxation and
County revenues.
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Section 2. Spending Limitations.
Total spending for County departments, including all Constitutional Officers, shall be
constrained at the current fiscal year’s adopted baseline budget levels, subject to certain
exclusions as authorized by the Board of County Commissioners.
Section 3. Authorized Increases.
Notwithstanding the spending limitations established herein:
(a) Operational costs may increase by up to three percent (3%) annually; and
(b) Capital costs may increase by up to five percent (5%) annually.
Any operational or capital cost increase authorized pursuant to this section shall require
approval by a majority vote of the Board of County Commissioners as part of the annual
budget adoption.
Section 4. Long-term Capital and Asset Management Analysis.
The County Manager, or designee, is hereby directed to procure and prepare a
comprehensive analysis of all County assets, including but not limited to infrastructure,
facilities, and long-term financial obligations. The analysis shall be updated and presented
to the Board of County Commissioners within six (6) months and annually thereafter.
This Resolution adopted after motion, second and majority vote favoring same this ______
day of ________________, 2026.
ATTEST:
CRYSTAL K. KINZEL, CLERK
_________________________
, Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA,
By: __________________________________
Dan Kowal, Chairman
Approved as to form and legality:
__________________________
Sally A. Ashkar
Assistant County Attorney
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