Agenda 03/24/2026 Item #16F10 (Resolution - Approving amendments to the Fiscal Year 2025-26 Adopted Budget)3/24/2026
Item # 16.F.10
ID# 2026-730
Executive Summary
Recommendation to adopt a Resolution approving amendments (appropriating reserves) to the Fiscal Year 2025-26
Adopted Budget.
OBJECTIVE: That the Board of County Commissioners adopt the attached resolution and the related amendments that
amend the Fiscal Year 2025-26 adopted budget in accordance with Budget Policy and Procedure Resolution No. 2025-
188 and Section 129.06, Florida Statutes.
CONSIDERATIONS: Section 129.06, Florida Statutes, defines how an annual budget, as adopted by the Board, can be
amended. Section 129.06(2)(b) allows for appropriations from the reserve for contingencies to increase the appropriation
for any particular expense in the same fund, or to create an appropriation in the fund for any lawful purpose, but
expenditures may not be charged directly to the reserve for contingencies. Additionally, Section 129.06(2)(c) allows for
appropriations from the reserve for future construction and improvements to be approved by resolution of the Board of
County Commissioners.
On September 23rd, 2025, the Board of County Commissioners adopted Resolution No. 2025-188 adopting the Budget
Amendment Policy and Procedures, outlined in “Exhibit A” of the Resolution, pursuant to Section 129.06, Florida
Statutes. The procedure outlined in “Exhibit A” for the appropriations from reserves is Board approval via resolution.
This item is consistent with the Collier County strategic plan objective to safeguard taxpayer money by promoting fiscal
stewardship and sound budget oversight.
FISCAL IMPACT: The attached Resolution provides an itemized list of each budget amendment, including the fund,
budget amendment number, date of the previous BCC action (if applicable), categorized fiscal impact, and an
explanation of the amendment.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive
Summary.
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(S): That the Board adopts the attached resolution amending the Fiscal Year 2025-26 adopted
budget.
PREPARED BY: Christopher Johnson, Director of Corporate Financial and Management Services
ATTACHMENTS:
1. Reserve FY 26 through 3.24.26 CJ
2. 26-246
3. 26-248
4. 26-250
5. 26-252
6. 26-261
7. 26-262
Page 5916 of 6641
RESOLUTION NO. 26.
A RESOLLTTON PURSTIANT TO SEC'ItON 129.06(2), Ft,ORtDA STATUTES.
TO A]IIEND THE BUDCET FOR THE 2025-26 TISCAL }'EAR.
WHEREAS, Section 129.06(2), Florida Statutes. provides that the Boald ofCounty Commissioners (hercinafter also referred to as "Board") at
any time within a fiscal year may amend a budgct for that year, and provides the procedures thercfore; and
WHEREAS, Section 129.06(2)(b) appropriations from the reserve for contingencies may be made to increase the appropriation for any
particular expense in the same fund, or to create an appropriation in the fund for any laufirl purpose, but expenditures may not be charged directly to the
reserve for contingencics, and
WHEREAS, Section 129.06(2)(c) permits appropriation from the reserve for future construction and improvements by resolution ofthe Board.
and
WHEREAS, the Board has determined that it is appropriate to amend the Budget for FiscalYeatr 2025-26 by rcsolution pursuant to Section
129.06, Florida Statutes.
NOW. THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COI.INTY, FLORIDA, that
the budget amendments to the !'Y 2025-26 Budget described below are approved and h€reby adopted and the FY 2025-26 Budget is so amended.
BUDGET
AMENDMENT
NUMBER
INCREASE
(DECREASE)
RECEIPT
INCREASF
(DECRFASE)
E)GENDTTIJRE
INCREASE
(DECREASE)
TRANSFER
INCREASE
(DECREASE)
RESERVES DCI,ANATrcN I]OR APPRoI)RIATION
4020
walcr^Iw Bod4-@
fi20
Water^ W Bcndil@
fi20
Waler^ W BqdL@r
2G246 (01/l020lG A)
262€ (03/t0202& A)
26"250 (03/t0/202G1 tB)
26251(01/t0,?026ltc)
sl25:t5-'r75 00
t t0.000.000.00
$.1-146, t28 Il
sr.487.t18 00
(s125-2r5J75.00)
r s 10.000.000 001
(s4,346,128 ll)
(tl.:187-l18 00)
To aFro!.iate .es.ne! fcr tle cslsim.tin of the
Cent al Comty Wal.r Recbr,arirn Faclry (CCWRF)
Erydnsion FoFct fo.merly kloM as dle GoU€n Cate
Wallewater Tr€atnent Phnt (CCWWTP)
To app.opnat€ resenrs ftr dle co$trNti of the
Central CMty water RechmaiioD Facitty (CCWRF)
E\pa,Ein project fomerly kom as the Gold.n Cate
WastewalerTrealrnenl Phnl (C{iWWTP}
To approp.iale r€serv€s for CEI related to lhe
Central Conty Wllcr R€chmah Fac ny (CCWRF)
Ery6n5i'l Foject fornerly kro"tl as the Cnlden C6re
Waslewaler Trsbnent Phtrl (C,GWWTP)
To approsiale re!.Nes f.r the Engineer of R€cord fq
CentralCol[ny War.r Rechnaho Fac i] (CCWRF)
EryaDsi, Foject fmrcrb lllorr as ths CroBen Cale
Wastewaler Treatment Pbnt (C,GWWTP).
:1013
Page 5917 of 6641
The following budget amendments with an approval date of March 24th . 2026, are being reviewed and approved or disapproved in today·s meeting
within the various sections of the Board's agenda. If the item is not approved by the Board. the applicable budget amendment will not be processed. 4020 Water/WW Bond/Loan 4020 WaterWW Bond/Loon BUDGET AMENDMENT NUMBER 26-261 (03/24/2026-1 IA) 26-262 (03/24/2026-11 B) INCREASE INCREASE INCREASE INCREASE (DECREASE) (DECREASE) (DECREASE) (DECREASE) RECEIPT EXPENDITURE TRANSFER RESERVES $38.524.935 71 (S38.5 2493 5. 71) $3.455,400.00 ($3,455.460 00) EXPLANATION FOR APPROPRIATION To appropriate reserves for the Design-Build Service for the Northeast Service Area Utilny Expans,on Project (NESA) To appropriate reserves for the Design-Build Service CEI for the Northeast Service Area Utilny Expans,on Project (NESA). BE IT FURTHER RESOL YEO that the Clerk is hereby ordered and directed to spread this Resolution in full among the minutes of this meeting for
permanent record in his office.
This Resolution adopted this 24th day of March 2026, after motion, second and majority vote.
ATrEST: CRYSTAL K. KINZEL. CLERK
By:------------Deputy Clerk
BOARD Of COUNTY COMMISSIONERS
COLLIER COUNTY. FLORIDA
By: --,-----,--:-:--,------Dan Kowal, Chairman
Page 5918 of 6641