1. Basis of Presentation

Board of County Commissioners Meeting · 2026-04-14 · agenda_item

This agenda item concerns Collier County's Schedule of Expenditures of Federal Awards and State Financial Assistance. The schedule presents financial activity for the county based on specific accounting principles, including modified accrual and accrual bases. This presentation adheres to federal and state regulations, specifically Title 2 U.S. Code of Federal Regulations Part 200 and Section 215.97, Florida Statutes. The information may differ from the county's basic financial statements for the fiscal year ending September 30, 2025. This item is currently under review as part of a standard financial reporting process. No construction or development work is described in this agenda item. Therefore, no direct contracting or supply opportunities are indicated at this time.