Agenda 04/14/2026 Item #16F4 (Resolution approving amendments to the Fiscal Year 2025-26 Adopted Budget)4/14/2026
Item # 16.F.4
ID# 2026-842
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): To adopt 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 4.14.26 CJ
2. 26-272
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RUSOLUTION NO. 26-
A RESOI,UTION PURSUAN'l -IO SEC't'tON 129.06(2), FLORTDA STATUTES,
TO AMEND THE BUDGET FOR THE 2025-26 FISCAI, YEAR.
WIIEREAS, Section 129.06(2), Florida Statutes, provides that the Boad of County Commissioners (hereinaffer also refened to as "Board") at
any time within a fiscal year may amend a budget for that year, and provides the procedures therefore; and
WHEREAS, Section 129.06(2Xd) permits budget amendments from receipt of funds iom a source not anticipated in the budgct and received
for a paiicular purpose, including but not limited to: grants, donations, gifts, o. reimbursement for darnages; and
WHEREAS, Section 129.06(2)(e) (inneased receipts for enterprise or prop etary funds received for a particular purpose may be appropriated
and expended for that purpose.
WHEREAS, the Board has dotermined that it is appropriate to amend the Budget for Fiscal Year 2025-26 by resolution pursuant to Section
129.06, Florida Statutes.
NOW, TI{EREFORE, BE IT RESOLVED BY THE BOARD OF COTNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that
the budget amendments to the FY 2025-26 Budget dcscribed below are approved and hereby adopted and lhe FY 2025-26 Budget is so amend€d.
BUDGE'T INCREASE INCREASE INCREASE
AMENDMENT (DECREASE) (DECREASE) (DECREASE)
NUMBER RECEIPT TRANSFER RESERVES DOLANATION FOR APPROPRIANON
lmr 2G17)s637,5m.00 (s63?,500.00)To recogdze a redu.tix of l,\e Adv/Repay finn Librsry Iryacl Fee
fud (301l) and Conectin Im!.cl Fee rud (1012) is req&ed dN 10
fcrccast retEnre colhcthE lo'/er lhan the budgll Thb sil b. offset
by the recogiiti of inlerest eamings inexcess ofbudg.t
BE lT FURTIIER RESOLVED 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 l4th day ofApril 2026, affer motion, second and majority vote.
ATTEST:
CRYSTAL K. KINZEL, CLERK
BOARI) OF COT]NTY COMMISSIONIiRS
COI-LII]R COIJN I'Y. FI-ORII)A
B1
Dan Kowal. Chairman
I]\
Deputy Clerk
Approvcd .l
Jeffrey A. Klatzkow, County Attorney
lL
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