Agenda 03/24/2026 Item #16F 8 (Resolution - Approving amendments to the Fiscal Year 2025-26 Adopted Budget)3/24/2026
Item # 16.F.8
ID# 2026-728
Executive Summary
Recommendation to adopt a Resolution approving amendments (appropriating grants, donations, contributions, or
insurance proceeds) to the Fiscal Year 2025-26 Adopted Budget.
OBJECTIVE: That the Board of County Commissioners adopts the attached resolution and the related amendments
that amend the Fiscal Year 2025-26 adopted budget in accordance with Section 129.06, Florida Statutes.
CONSIDERATIONS: 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.
Section 129.06, Florida Statutes, defines how an annual budget, as adopted by the Board, can be amended. Specifically,
Section 129.06(2)(d&e) requires budget amendments recognizing grants, donations, contributions, insurance proceeds,
or receipts from enterprise or proprietary funds that increase the total appropriations of a fund over the adopted annual
budget to be approved by resolution of the Board of County Commissioners.
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. Reso FY 26 through 3.24.26 CJ
2. 26-255
3. 26-256
4. 26-260
Page 5903 of 6641
RESOLIITION NO. 26.
WHEREAS, Section 129.06(2), Florida Statutes, provides that the Board ofCounty Commissioners (hereiflafter also refered to as "Boad") at
any time within a fiscal year may amend a budget for that year, and provides the procedures therefore; and
WHEREAS, Sedion I29.06(2)(d) permits budget amendments from receipt offunds from a source not anticipated in the budget and received
for a particular purpose, including but not limited to: grants, donations, gifts, or reimbursement for damages; and
WHEREAS, Section 129.06(2)(e) (increased receips for enterprisc or proprietary funds received for a panicular purpose may be appropriated
and expended for that purpose.
WHEREAS. the Board has determined that it is appropriate to amend the Budget for Fiscal Yeu 2025-26 by rcsolution pursuant to Section
I 29.06. f'lorida Slatutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COTJNTY COMMISSIONERS OF COLLIER COTINTY, FLORIDA, thAt
the budget amendments to the FY 2025-26 Budget described below are approved and hereby adopted and the FY 2025-26 Budget is so arnended.
AUDGET
AMENDMENT
NUMBER
INCREASE
(DECREASE)
RECEIPT
INCREASE
(DECREASE)
E)(PENDITIJRE
INCREASE
(DECREASE)
RESER\€S E)(PI-ANA]]ON I'OR APPROPRIATION
30E3
Road Consructh Gas Tax
3ori I
TB,Bporiaiir Capial r@d
26255 (3/10,261687)
2G256 (lltOnGl6BT )
2G2&
st36.515 00 s1t6,525 00
s885.069 74 5885.069 74
$8.1?4 J0 s8.t7.150
To rccoSnizc rewtu€ for lano*lbe Woodcresl Way and Trafft
Itrpacl Sludy Review Progran's (TIS).
To rccognb. rev€nue for Plair.d Uni Devebpm.nt (PUD)
I,lonitriu /Tmffic Cords, CongEst d Marl8gfflell. ard Corfi)ryit
To recoenbc accrued inlcresl liom Stat€ Ail to Lftrary Grels
Th€ Cral|l€r alb*s th€ Snntec to relair the imeren and rcii\€$ i mo
tll€ ttrary system
BOARD OF COUNTY COMMISSIONERS
COLI,IER COUNTY, FLORIDA
t840
BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this Resolution in full among thc minutes ofthis meeting for
permanent record in his oIfice.
This Resolution adopted this 24th day of March 2026, after motion. second and majority vote.
A'TTEST:
CRYSTAL K. KINZEI,. CLERK
B1 B\
I)cpuq Clerk
Ap as
Dan Koual. Chairman
alit\
A RESOLUTION PURSTIANT TO SECTION I29.06(2), FLORIDA STATU'I-ES.
TO A]!IEND THE BUDGET FOR TIIE 2025-26 FISCAL'I'EAR.
Page 5904 of 6641