HomeMy WebLinkAbout04/01/2025 09.A. Ordinance amending the 2025-2026 Biennial Budget for expenditure during 2025-2026 for various purposes (First Reading) r--
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 9.A.
For Meeting of: April 1, 2025
ITEM TITLE: Ordinance amending the 2025-2026 Biennial Budget for the City of
Yakima and making appropriations from Unappropriated Fund
Balances within various Funds for expenditure during 2025-2026 for
various purposes (First Reading)
SUBMITTED BY: *Mike Bailey, Interim Director of Finance and Budget
Jen Paxton, Financial Services Officer
SUMMARY EXPLANATION:
This appropriation is an ordinance amending the 2025-2026 Biennial Budget to provide appropriations
for projects or programs that were unknown or uncertain and therefore not included at the time of the
Budget adoption.
ITEM BUDGETED: No
STRATEGIC PRIORITY 24-25: A Resilient Yakima
RECOMMENDATION: No Action Required.
ATTACHMENTS:
MEMO-2025 Carryforward 2024 encumbrances.pdf
Ordinance-_2025_Budget_Amendment_Q1.docx
JP-2025 1st Qtr Budget Amendment and PO Encumbrance.pdf
2025 Revised Budget By Fund 1st Quarter.pdf
92
FINANCE
TO: Mayor and City Council
FROM: Mike Bailey, Interim Director of Finance and Budget
Kimberly Domine, Finance Division Manager
Jen Paxton, Financial Services Officer
DATE: March 20, 2025
RE: 2025 Budget Ordinance - 2024 Carryforward
This budget ordinance affects course corrections based on new information for the 2025 Budget
year that was not known at the time of budget adoption. Budget amendments come before City
Council; normally on a quarterly basis, to be transparent and accountable.
This budget amendment is a recurring budget process step; staff accumulate information as it
occurs and bring the adjustments to the council. It is typically for one of four reasons:
1) New additional revenue makes it possible to approve additional related expenses,
2) Prior-year budgeted obligations need to be rolled forward to match disbursement in the
current year, if not yet disbursed by Feb. 28th (60 days),
3) Accumulated fund balances can be appropriated, and
4) Corrections or changes between funds.
Staff requests approval of adjustments and corrections to the 2025 budget that are now known
that were not known at the time of adoption, per the attached detail, described in more detail as
follows. Item numbers listed match red Ref#'s on attached spreadsheet:
New Revenue:
1). Streets and Overlay Fund 346 grant from (TIB) Transportation Improvement Board Award for
72nd & WA Roundabouts: This adjustment increases both revenue and expense in equal
and offsetting amounts. $1,500,000.
2). Streets and Overlay Fund 346 grant from WSDOT- Federal City Safety Program HSAIP Award
for E NH & S 18th St: This adjustment increases both revenue and expense in equal and
offsetting amounts. $228,000.
3). General Fund 001, Connecting Housing to Infrastructure Program (CHIP) grant for Cottage
Hill Place. This adjustment increases both revenue and expense in equal and offsetting
amounts. $739,026
4). General Fund 001, Connecting Housing to Infrastructure Program (CHIP) for Justice Housing
Grant. This adjustment increases both revenue and expense in equal and offsetting
amounts. $438,902
93
FINANCE
5). Interagency Reimbursement Agreement for the Blake Project for Municipal Court salaries in
General Fund 001. This adjustment increases both revenue and expense in equal and
offsetting amounts. $554,887.
6). WA DNR Agreement for reimbursement to change landscaping at Station 93 and station 95
to be more drought resistant. This adjustment increases both revenue and expense in
equal and offsetting amounts I Fire Capital Fund 332. $10,000.
7). Parks Operating Fund 131 Donations for Parks & Recs Programs. This adjustment increases
both revenue and expenses in equal and offsetting amounts. $55,000.
8). Parks Capital Fund 331 donations for MLK Aquatic Center project PK-2745. This adjustment
increases both revenue and expenses in equal and offsetting amounts $2,400,000
Prior-Year roll-forward of 2024 encumbrances:
9). Prior-Year roll-forward of 2024 encumbrances. $2,637,248.85
A large portion of this adjustment is for the Equipment Rental Fund 552, for prior-year-
authorized purchases of vehicles and equipment that have a long purchase lead-time.
$1,380,837 as well as the purchase of Transit Vehicles. $1,019,744.
All these expenditures were included in the 2024 budget and as result are revenue-neutral
to the 2024 Budget — these simply renew previously-approved expenditure authority.
Similarly, General Fund roll-forward of 2024 approved expenditures is $32,814.91.
From Fund Balance:
The adjustments and corrections to the 2025 budget that were not known at the time of adoption:
10). Increase Stormwater Utility Tax Revenue in Fund 133 Aquatics Facilities $217,496
11). Increase expenditures for purchasing equipment for security upgrades for Municipal Court in
General Fund 001. This is funded by the Trial Court Improvement Reimbursement
received in 2024. R-2024-188 $40,600
12). Increase expenditure in Convention Center Operation Fund 170 for an increase in
professional services approved by LTAC. $11,171.
13). Increase expenditures in Convention Center Capital Fund 370 for repaving parking lot after
the demolition of the Chamber Building. $400,000.
14). Increase expenditures in Opioid Lawsuit Fund 155 for the Community Diversion Court
contract. $84,000.
15). Increase expenditures in Fire Capital Fund 332 for smoke detectors. This was a donation
from Forbes Mercy in 2024. $10,000
94
FINANCE
16). Increase expenditures in Fire Capital Fund 332 for TK91 Fire vehicle repair. $130,000
17). Increase expenditures in REET 1 Fund 342 for project contingency. $250,000.
18). Increase expenditures in Law &Justice Capital Fund 333 for Axon Tasers for Police.
$105,000.
19). Increase expenditures for Transfer out of Water Operating Fund 474 to Water Capital Fund
477 for project AC2853 W Nob Hill Water Main Replacement. $200,000
20). Increase Expenditures in Fund 477 for project AC2853 W Nob Hill Main Replacement.
$200,000
21). Increase expenditures in General Fund 001 for PPC (Permit Project Coordinator) position
in Codes added in 2025. $88,220.
22). Increase expenditures in Fund 152 Police Grants for expenditures omitted from the
2025 Budget. $200,000 This will be used for training 45,000, Dues and Subscriptions
$5,000, Cars $100,000, and operating Equipment $50,000. This is funded by the Federal
Department of Justice Asset Forfeiture Program and is restricted for specific use.
23). In 2024, Yakima City Council approved by ordinance 2024-001 to create Fund 133
MLK Aquatic Center, this amendment will create the start-up budget for MLK
Aquatics. $251,900
Housekeeping:
24) House Keeping: Yakima City Council approved ordinance 2025-001 creating Fund
133 Aquatics Facilities Fund. This will move all the aquatics budget from Parks
Operating Fund 131 to Fund 133 Aquatics Facilities.
Staff expect further 2025 course-correction budget adjustments later in the year, as new
information becomes available.
95
ORDINANCE NO. 2025-
AN ORDINANCE amending the 2025-2026 Biennial Budget for the City of
Yakima; and making appropriations from Unappropriated Fund
Balances within various funds for expenditure during 2025 for
various purposes including 2024 encumbrances as described
in the attached Schedule I.
WHEREAS, the various funds indicated on the attached Schedule I contain
Unappropriated Fund Balances available for appropriation and expenditures during 2025
in various amounts and for the purposes mentioned in the attached Schedule; and
WHEREAS, at the time of the adoption of the 2025-2026 biennial budget, it could
not reasonably have been foreseen that the appropriation provided for by this ordinance
would be required; and the City Council declares that an emergency exists of the type
contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the
appropriation herein provided; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Appropriations are hereby made, for expenditure during 2025, from
Unappropriated Fund Balances in the various Funds to the various accounts and in the
various amounts, and for the various specific purposes, all as specified in the Schedule I
attached hereto and incorporated herein.
Section 2. This ordinance is one making an appropriation and shall take effect
immediately upon its passage, approval and publication as provided by law and by the
City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 15th day of April,
2025.
Patricia Byers, Mayor
ATTEST:
Rosalinda Ibarra, City Clerk
First Reading: April 1, 2025
Publication Date:
Effective Date:
96
City of Yakima
2025 Budget Amendment&PO Encumbrances SCHEDULE I
1st Quarter
From Fund Debit To Fund Credit # Description
Fund Account# Name $ Fund Account Name $ Ref
New Revenue-offsetting increases in expenditures and revenues I
Streets Capital Fund 346 7156511 Eng Pre-Design $ 50,000.00 346 8953449 Transportation Improvement Bd $ 1,500,000.00 1 AT-2517 72nd&WA Roundabout TIB Grant(Transportation Improvement Board)
Streets Capital Fund 346 7156512 Construction Engineering $ 227,000.00
Streets Capital Fund 346 7156530 Roadway $ 1,223,000.00
Streets Capital Fund 346 7156511 Eng Pre-Design $ 32,000.00 346 8953322 Federal Hiway Administration $ 228,000.00 2 AT-2843 E NH&S 18th St WDOT City Safety Program HSIP award.
Streets Capital Fund 346 7156530 Roadway $ 196,000.00
General Fund 001 2264100 Professional Service $ 739,026.04 001 8953457 Department of Commerce $ 739,026.04 3 CHIP Grant-Cottage Hill Grant(Connecting Housing to Infrastructure Program)
General Fund 001 2264100 Professional Service $ 438,902.32 001 8953314 Dept of Commerce-CERB $ 438,902.32 4 CHIP Grant-Justice Housing Grant(Connecting Housing to Infrastructure Program)
General Fund 001 1551120 Salaries/Temporary $ 554,887.00 001 8953460 St Grant-Other Judicial Ag. $ 554,887.00 5 Interagency Reimbursement Agreement for the Blake Project for Municourt Salaries
WA DNR reimbursement to change landscaping to more drought resistant for Station 93 and Station
Fire Capital 332 3314800 R&M/Contractors $ 10,000.00 332 8953457 State Grant $ 10,000.00 6 95
Parks Operating 131 5111120 Temporary Salaries $ 40,000.00 131 8956705 Contribution and Donations $ 40,000.00 6 Donation for Parks&Rec Program
Parks Operating 131 5113110 Operating Supplies $ 10,000.00 131 8956705 Contribution and Donations $ 10,000.00 7 Donation for Parks&Rec Program
Parks Operating 131 5384800 R&M/Contractors $ 5,000.00 131 8956706 Contribution and Donations $ 5,000.00 Donations for Parks&Rec Harmon Center computer upgrade
Parks Capital 331 5436500 Construction Projects $ 2,400,000.00 331 8956711 Contribution and Donations $ 2,400,000.00 8 Donations for MLK Aquatic Center Project PK-2745
$ 5,925,815.36 $ 5,925,815.36
ICarryforward of encumbrance from 2024 prior year budget: I
Transit Capital 464 4676441 Vans $ 874,220.76 464 Reserves $ 874,220.76 9 9 Dial a Ride vans
Transit Capital 464 4516420 Operating Equipment $ 145,523.80 464 Reserves $ 145,523.80 Connexionz Bus Mapping System
Equipment Rental Capital 552 5526440 Trucks $ 1,282,987.86 552 Reserves $ 1,282,987.86 2026 KME PUMPER TRUCK-Fire
Equipment Rental Capital 552 5526430 Cars $ 14,880.42 552 Reserves $ 14,880.42 Day Wireless System-Upfitting for PD Vehicles
PW ADMN 560 4916450 Other Equipment $ 173,528.07 560 Reserves $ 173,528.07 Timmons Group Asset Management Software
Equipment Rental Capital 552 5526450 Other Equipment $ 52,013.77 552 Reserves $ 52,013.77 2024 spray skid 400 gallon
Equipment Rental Capital 552 5523500 Small Tools%Equipment $ 30,955.26 552 Reserves $ 30,955.26 4 Roll off container bins
General Fund 001 3514800 R&M/Contractors $ 32,814.91 001 Reserves $ 32,814.91 IntelliTime Systems- Annual Support,Time Clocks
Parks Operating 131 5124100 Professional Services $ 30,324.00 131 Reserves $ 30,324.00 Fisher Golf,pole installation service,#22437S
$ 2,637,248.85 $ 2,637,248.85
V /2025 1 of 4 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2025 1st Qtr Budget Amendment and PO Encumbrance
City of Yakima
2025 Budget Amendment&PO Encumbrances SCHEDULE I
1st Quarter
From Fund Debit To Fund Credit # Description
Fund Account# Name $ Fund Account Name $ Ref
Increase Budget Expenditures from Reserves I
Aquatics Facilities 133 Reserves $ 217,496.00 133 8951404 Stormwater Utility Tax $ 217,496.00 10 Increase Stormwater Utility Tax dedicated to Aquatics Facility Fund 133
General Fund 001 1553500 Small Tools&Minor Equipment $ 40,600.00 001 Reserves $ 40,600.00 11 Trial Court Improvement Reimbursement for Equipment for security upgrades. R-2024-188
Convention Ctr Operating 170 2754100 Professional Service $ 11,171.00 170 Reserves $ 11,171.00 12 LTAC increased Professional Service.
Convention Ctr Capital 370 2796300 Improvements Other Than Bldgs $ 400,000.00 370 Reserves $ 400,000.00 13 Repave Parking lot after demolition of Chamber Building
Opioid Lawsuit 155 1554100 Professional Service $ 84,000.00 155 Reserves $ 84,000.00 14 Community Diversion Court-Contract-People for People
Fire Capital 332 3223500 Small Tools&Minor Equipment $ 10,000.00 332 Reserves $ 10,000.00 15 Donation by Forbes Mercy for smoke Alarms.
Fire Capital 332 3314800 R&M Contractors $ 130,000.00 332 Reserves $ 130,000.00 16 Tk91 pump model repaired.
REET 1 342 7144991 Contingency $ 250,000.00 342 Reserves $ 250,000.00 17 Add contingency line for projects for REET 1.
Law&Justice Capital 333 3013500 Small Tools&Minor Equipment $ 105,000.00 333 Reserves $ 105,000.00 18 Axon Tasers approved by Council
Water Operating 474 7720055 Transfer Out $ 200,000.00 477 8950050 Transfer In $ 200,000.00 19 Transfer From Water Operating reserves to Water Capital for project AC2853
Water Capital 477 7736534 Water System Construction $ 200,000.00 477 Reserves $ 200,000.00 20 Project AC2853 W Nob Hill Water Main Replacement expenditures.
General Fund 001 2291110 Salaries $ 88,220.00 001 Reserves $ 88,220.00 21 Added PPC Position(Permit Project Coordinator)position
Police Grants 152 3094300 Transportation $ 20,000.00 Reserves $ 20,000.00 22 Expenditures omitted from the 2025 Budget funded from the Department of Justice
Police Grants 152 3094900 Miscellaneous Expense-Training $ 25,000.00 Reserves $ 25,000.00
Police Grants 152 3094930 Dues and Subscriptions $ 5,000.00 Reserves $ 5,000.00
Police Grants 152 3096430 Cars $ 100,000.00 Reserves $ 100,000.00
Police Grants 152 3096420 Operating Equipment $ 50,000.00 Reserves $ 50,000.00
MLK Aquatic Center 132 5241120 Salaries/Temporary $ 112,000.00 132 Reserves $ 112,000.00 23 In 2024 Council approved by ordinance 2024-001 to create Fund 133 MLK Aquatic Center
MLK Aquatic Center 132 5241200 Overtime $ 300.00 132 Reserves $ 300.00 This is budget to start up the MLK Aquatic Center that was omitted from the 2025 Budget
MLK Aquatic Center 132 5241300 Special Pay $ 100.00 132 Reserves $ 100.00
MLK Aquatic Center 132 5242100 Social Security $ 10,000.00 132 Reserves $ 10,000.00
MLK Aquatic Center 132 5242210 PERS $ 1,200.00 132 Reserves $ 1,200.00
MLK Aquatic Center 132 5242310 Industrial Insurance $ 10,500.00 132 Reserves $ 10,500.00
MLK Aquatic Center 132 5242700 Unemployment Compensation $ 500.00 132 Reserves $ 500.00
MLK Aquatic Center 132 5242712 Paid Family/Medical Leave $ 300.00 132 Reserves $ 300.00
MLK Aquatic Center 132 5242800 Uniforms $ 1,500.00 132 Reserves $ 1,500.00
MLK Aquatic Center 132 5243110 Office and Operating Supplies $ 200.00 132 Reserves $ 200.00
MLK Aquatic Center 132 5243112 Operating Supplies/General $ 35,000.00 132 Reserves $ 35,000.00
MLK Aquatic Center 132 5243400 Items Purchased for Resale $ 18,000.00 132 Reserves $ 18,000.00
MLK Aquatic Center 132 5244210 Telephone $ 100.00 132 Reserves $ 100.00
MLK Aquatic Center 132 5244453 State/County Taxes&Assessments $ 2,000.00 132 Reserves $ 2,000.00
MLK Aquatic Center 132 5244701 Pacific Power&Light $ 6,800.00 132 Reserves $ 6,800.00
MLK Aquatic Center 132 5244702 Cascade Natural Gas $ 16,000.00 132 Reserves $ 16,000.00
MLK Aquatic Center 132 5244703 Sewer $ 2,900.00 132 Reserves $ 2,900.00
MLK Aquatic Center 132 5244704 Water $ 27,000.00 132 Reserves $ 27,000.00
MLK Aquatic Center 132 5244800 R&M/Contractors $ 7,500.00 132 Reserves $ 7,500.00
$ 2,188,387.00 $ 2,188,387.00
CO /2025 2 of 4 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2025 1st Qtr Budget Amendment and PO Encumbrance
City of Yakima
2025 Budget Amendment&PO Encumbrances SCHEDULE I
1st Quarter
From Fund Debit To Fund Credit # Description
Fund Account# Name $ Fund Account Name $ Ref
House Keeping
Aquatics Facilities 133 5211120 Salaries/Temporary $ 454,899.75 131 5211120 Salaries/Temporary $ 454,899.75 24 Ordinance NO.2025-001
Aquatics Facilities 133 5211200 Overtime $ 5,000.00 131 5211200 Overtime $ 5,000.00 Authorizing the establishment of a Special Revenue Fund 133 Aquatics Facilities Fund";
Aquatics Facilities 133 5211300 Special Pay $ 2,000.00 131 5211300 Special Pay $ 2,000.00 This will move budget from Parks Operating Fund 131 to Fund 133 Aquatics
Aquatics Facilities 133 5212100 Social Security $ 34,799.86 131 5212100 Social Security $ 34,799.86 Facility.
Aquatics Facilities 133 5212210 PERS $ 8,917.42 131 5212210 PERS $ 8,917.42
Aquatics Facilities 133 5212310 Industrial Insurance $ 35,575.29 131 5212310 Industrial Insurance $ 35,575.29
Aquatics Facilities 133 5212700 Unemployment Compensation $ 1,728.62 131 5212700 Unemployment Compensation $ 1,728.62
Aquatics Facilities 133 5212712 Paid Family/Medical Leave $ 959.84 131 5212712 Paid Family/Medical Leave $ 959.84
Aquatics Facilities 133 5213110 Office Supplies $ 200.00 131 5213110 Office Supplies $ 200.00
Aquatics Facilities 133 5213112 Operating Supplies $ 30,000.00 131 5213112 Operating Supplies $ 30,000.00
Aquatics Facilities 133 5214100 Professional Service $ 20,000.00 131 5214100 Professional Service $ 20,000.00
Aquatics Facilities 133 5214210 Telephone $ 1,000.00 131 5214210 Telephone $ 1,000.00
Aquatics Facilities 133 5214212 Cellular Telephone $ 300.00 131 5214212 Cellular Telephone $ 300.00
Aquatics Facilities 133 5214213 Data Communications $ 300.00 131 5214213 Data Communications $ 300.00
Aquatics Facilities 133 5214453 State/County Taxes $ 3,550.00 131 5214453 State/County Taxes $ 3,550.00
Aquatics Facilities 133 5214701 Pacific Power $ 25,000.00 131 5214701 Pacific Power $ 25,000.00
Aquatics Facilities 133 5214702 Cascade Natural Gas $ 60,000.00 131 5214702 Cascade Natural Gas $ 60,000.00
Aquatics Facilities 133 5214703 Sewer $ 25,000.00 131 5214703 Sewer $ 25,000.00
Aquatics Facilities 133 5214704 Water $ 20,000.00 131 5214704 Water $ 20,000.00
Aquatics Facilities 133 5214705 Refuse $ 2,596.00 131 5214705 Refuse $ 2,596.00
Aquatics Facilities 133 5214800 R&M Contractors $ 12,000.00 131 5214800 R&M Contractors $ 12,000.00
Aquatics Facilities 133 5214910 Miscellaneous Expense $ 500.00 131 5214910 Miscellaneous Expense $ 500.00
Aquatics Facilities 133 5221200 Overtime $ 300.00 131 5221200 Overtime $ 300.00
Aquatics Facilities 133 5221300 Special Pay $ 100.00 131 5221300 Special Pay $ 100.00
Aquatics Facilities 133 5222800 Uniforms and Clothing $ 1,500.00 131 5222800 Uniforms and Clothing $ 1,500.00
Aquatics Facilities 133 5223110 Office Supplies $ 200.00 131 5223110 Office Supplies $ 200.00
Aquatics Facilities 133 5223112 Operating Supplies $ 35,000.00 131 5223112 Operating Supplies $ 35,000.00
Aquatics Facilities 133 5224210 Telephone $ 100.00 131 5224210 Telephone $ 100.00
Aquatics Facilities 133 5224453 State/County Taxes $ 2,000.00 131 5224453 State/County Taxes $ 2,000.00
Aquatics Facilities 133 5224701 Pacific Power $ 6,800.00 131 5224701 Pacific Power $ 6,800.00
Aquatics Facilities 133 5224702 Cascade Natural Gas $ 16,000.00 131 5224702 Cascade Natural Gas $ 16,000.00
Aquatics Facilities 133 5224703 Sewer $ 2,900.00 131 5224703 Sewer $ 2,900.00
Aquatics Facilities 133 5224704 Water $ 27,000.00 131 5224704 Water $ 27,000.00
Aquatics Facilities 133 5224800 R&M Contractors $ 7,500.00 131 5224800 R&M Contractors $ 7,500.00
Aquatics Facilities 133 5231110 Salaries/Temporary $ 113,030.32 131 5231110 Salaries/Temporary $ 113,030.32
Aquatics Facilities 133 5231130 Longevity $ 6,569.90 131 5231130 Longevity $ 6,569.90
Aquatics Facilities 133 5231140 Deferred Comp $ 3,390.91 131 5231140 Deferred Comp $ 3,390.91
Aquatics Facilities 133 5231300 Special Pay $ 147.00 131 5231300 Special Pay $ 147.00
Aquatics Facilities 133 5231410 Employee Year-End Cashout $ 2,436.00 131 5231410 Employee Year-End Cashout $ 2,436.00
Aquatics Facilities 133 5232100 Social Security $ 9,446.73 131 5232100 Social Security $ 9,446.73
Aquatics Facilities 133 5232210 PERS $ 11,204.49 131 5232210 PERS $ 11,204.49
Aquatics Facilities 133 5232310 Industrial Insurance $ 1,675.58 131 5232310 Industrial Insurance $ 1,675.58
Aquatics Facilities 133 5232410 Life Insurance $ 383.40 131 5232410 Life Insurance $ 383.40
Aquatics Facilities 133 5232510 Medical Insurance $ 17,656.20 131 5232510 Medical Insurance $ 17,656.20
Aquatics Facilities 133 5232610 Dental Insurance $ 1,455.66 131 5232610 Dental Insurance $ 1,455.66
Aquatics Facilities 133 5232700 Unemployment Compensation $ 469.25 131 5232700 Unemployment Compensation $ 469.25
CO /2025 3 of 4 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2025 1st Qtr Budget Amendment and PO Encumbrance
City of Yakima
2025 Budget Amendment&PO Encumbrances SCHEDULE I
1st Quarter
From Fund Debit To Fund Credit # Description
Fund Account# Name $ Fund Account Name I $ Ref
Aquatics Facilities 133 5232711 Legal Svc Trust $ 207.60 131 5232711 Legal Svc Trust $ 207.60
Aquatics Facilities 133 5232712 Paid Family/Medical Leave $ 260.59 131 5232712 Paid Family/Medical Leave $ 260.59
Aquatics Facilities 133 5234196 Interfd Chgs-insurance Svcs $ 9,796.51 131 5234196 Interfd Chgs-insurance Svcs $ 9,796.51
Aquatics Facilities 133 5234212 Cellular Telephone $ 252.00 131 5234212 Cellular Telephone $ 252.00
Aquatics Facilities 131 8953823 Lion Swim Team $ 40,000.00 133 8953823 Lion Swim Team $ 40,000.00
Aquatics Facilities 131 8954713 Aquatic-Lions $ 5,000.00 133 8954713 Aquatic-Lions $ 5,000.00
Aquatics Facilities 131 8954714 Aquatics-Franklin $ 45,000.00 133 8954714 Aquatics-Franklin $ 45,000.00
Aquatics Facilities 131 8954715 Lap Swims Lions $ 8,000.00 133 8954715 Lap Swims Lions $ 8,000.00
Aquatics Facilities 131 8954716 Lap-Swim Franklin $ 100.00 133 8954716 Lap-Swim Franklin $ 100.00
Aquatics Facilities 131 8954717 Swim Passes-Lions $ 35,000.00 133 8954717 Swim Passes-Lions $ 35,000.00
Aquatics Facilities 131 8954718 Swim Passes-Franklin $ 5,000.00 133 8954718 Swim Passes-Franklin $ 5,000.00
Aquatics Facilities 131 8954720 Lessons-Lions $ 22,000.00 133 8954720 Lessons-Lions $ 22,000.00
Aquatics Facilities 131 8954721 Lessons-Franklin $ 10,000.00 133 8954721 Lessons-Franklin $ 10,000.00
Aquatics Facilities 131 8956214 Rentals-Lions $ 16,000.00 133 8956214 Rentals-Lions $ 16,000.00
Aquatics Facilities 131 8956215 Rentals-Franklin $ 6,500.00 133 8956215 Rentals-Franklin $ 6,500.00
Aquatics Facilities 131 8951101 Property Tax $ 700,000.00 133 8951101 Property Tax $ 700,000.00
$ 1,914,708.92 $ 1,914,708.92
$ 12,666,160.13 $ 12,666,160.13
0 /2025 4 of 4 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2025 1st Qtr Budget Amendment and PO Encumbrance
2025 Adopted Budget
Revised Quarter 1
Budget Amendment
A I B C D I E I F I G H I I I J I K L M
1 Fund Revenue Expenditures Ending Fund Balance
Beginning Fund Current Prior Current
2 Balance As of 3/18/25 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Adjustment Adjustment Revised Fund Blance Percentage
3 General Government Funds: $ 33,940,682.69 $ 113,925,263.35 $ - $ 2,005,311.36 $ 115,930,574.71 $ 116,943,056.81 $ - $ 2,526,845.27 $ 119,469,902.08 $ 30,401,355.32
4 001 General Fund $ 16,114,858.60 $ 71,152,642.37 $ 1,732,815.36 $ 72,885,457.73 $ 75,680,538.30 $ 1,894,450.27 $ 77,574,988.57 $ 11,425,327.76 14.73%
5 003 .3%Criminal Justice $ 885,678.86 $ 3,449,000.00 $ 3,449,000.00 $ 3,590,684.38 $ 3,590,684.38 $ 743,994.48 20.72%
6 612 Firemens Pension $ 1,215,020.20 $ 977,088.00 $ 977,088.00 $ 1,074,763.37 $ 1,074,763.37 $ 1,117,344.83 103.96%
7 613 Police Pension(LEOFF) $ - $ 800,000.00 $ 800,000.00 $ 712,800.00 $ 712,800.00 $ 87,200.00 12.23%
8 131 Parks $ 809,132.38 $ 6,671,068.38 $ (837,600.00) $ 5,833,468.38 $ 6,776,074.99 $ (936,784.92) $ 5,839,290.07 $ 803,310.69 13.76%
9 141 Streets $ 3,213,153.25 $ 5,139,628.00 $ 5,139,628.00 $ 5,416,703.07 $ 5,416,703.07 $ 2,936,078.18 54.20%
10 124 Community Dev $ 1,021,926.89 $ 5,054,470.00 $ 5,054,470.00 $ 3,945,562.23 $ 3,945,562.23 $ 2,130,834.66 54.01%
11 125 Community Relations $ 549,516.25 $ 504,000.00 $ 504,000.00 $ 709,112.25 $ 709,112.25 $ 344,404.00 48.57%
12 132 Aquatic Center at MLK JR Park $ 719,000.00 $ - $ - $ - $ 251,900.00 $ 251,900.00 $ 467,100.00 185.43%
13 133 Aquatics Facilities $ - $ - $ 1,110,096.00 $ 1,110,096.00 $ - $ 1,022,108.92 $ 1,022,108.92 $ 87,987.08 8.61%
14 136 Clean City Program $ 869,897.07 $ 968,857.51 $ 968,857.51 $ 797,811.93 $ 797,811.93 $ 1,040,942.65 130.47%
15 144 Cemetery $ 116,449.87 $ 400,000.00 $ 400,000.00 $ 448,780.00 $ 448,780.00 $ 67,669.87 15.08%
16 150 Emergency Services $ 589,611.98 $ 2,497,171.00 $ 2,497,171.00 $ 2,230,283.73 $ 2,230,283.73 $ 856,499.25 38.40%
17 151 Public Safety Comm $ 886,458.67 $ 2,556,452.00 $ 2,556,452.00 $ 2,572,287.92 $ 2,572,287.92 $ 870,622.75 33.85%
18 154 Dispatch $ 683,085.77 $ 1,918,167.00 $ 1,918,167.00 $ 1,997,033.20 $ 1,997,033.20 $ 604,219.57 30.26%
19 152 Police Grants $ 1,129,254.13 $ 687,529.00 $ 687,529.00 $ 611,137.73 $ 200,000.00 $ 811,137.73 $ 1,005,645.40 123.98%
20 153 .3%PS Commun $ 222,573.90 $ 270,000.00 $ 270,000.00 $ 281,002.17 $ 281,002.17 $ 211,571.73 75.29%
21 155 Opioid Lawsuit $ 904,535.40 $ - $ - $ 84,000.00 $ 84,000.00 $ 820,535.40 976.83%
22 161 DYBID $ 104,040.21 $ 185,750.00 $ 185,750.00 $ 184,745.56 $ 184,745.56 $ 105,044.65 56.86%
23 162 Trolley $ 47,796.08 $ 11,868.93 $ 11,868.93 $ 15,319.26 $ 15,319.26 $ 44,345.75 289.48%
24 163 Front St PBIA $ 6,621.40 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 6,621.40 178.96%
25 170 Tourism Promo $ 1,127,856.96 $ 2,331,200.00 $ 2,331,200.00 $ 2,025,477.10 $ 11,171.00 $ 2,036,648.10 $ 1,422,408.86 69.84%
26 171 Capitol Theatre $ 96,736.70 $ 435,000.00 $ 435,000.00 $ 434,412.34 $ 434,412.34 $ 97,324.36 22.40%
27 172 Pub Fac District $ 801,724.38 $ 1,203,900.00 $ 1,203,900.00 $ 878,950.58 $ 878,950.58 $ 1,126,673.80 128.18%
28 173 TPA $ 136,694.53 $ 1,303,200.00 $ 1,303,200.00 $ 1,315,718.10 $ 1,315,718.10 $ 124,176.43 9.44%
29 174 Cap Th PFD $ 970,537.70 $ 862,831.00 $ 862,831.00 $ 698,418.44 $ 698,418.44 $ 1,134,950.26 162.50%
30 180 American Rescue Plan $ 67,700.00 $ 1,829,026.00 $ 1,829,026.00 $ 1,829,026.00 $ 1,829,026.00 $ 67,700.00 3.70%
31 272 Cony Ctr PFD $ 633,195.38 $ 1,413,050.50 $ 1,413,050.50 $ 1,413,050.50 $ 1,413,050.50 $ 633,195.38 44.81%
32 281 GO Bonds $ 17,626.13 $ 1,299,663.66 $ 1,299,663.66 $ 1,299,663.66 $ 1,299,663.66 $ 17,626.13 1.36%
33 Capital Project Funds: $ 18,937,666.09 I $ 42,095,274.97 I $ - I $4,138,000.00 I $ 46,233,274.97 I $ 45,123,580.73 I $ - I $ 5,033,000.00 I $ 50,156,580.73 I $ 15,014,360.33
34 321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ - $ 55,023.93 #DIV/0!
35 322 Cap Th Constr $ 224,257.69 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 224,257.69 373.76%
36 323 YRDA $ 2,214,920.76 $ 9,787,500.00 $ 9,787,500.00 $ 11,080,368.19 $ 11,080,368.19 $ 922,052.57 8.32%
37 331 Parks Capital $ 583,374.93 $ 255,721.00 $ 2,400,000.00 $ 2,655,721.00 $ 30,151.06 $ 2,400,000.00 $ 2,430,151.06 $ 808,944.87 33.29%
38 332 Fire Capital $ 573,448.57 $ 163,000.00 $ 10,000.00 $ 173,000.00 $ 80,000.00 $ 150,000.00 $ 230,000.00 $ 516,448.57 224.54%
39 333 Law&Justice Cap $ 754,644.96 $ 287,023.13 $ 287,023.13 $ 4,527.67 $ 105,000.00 $ 109,527.67 $ 932,140.42 851.05%
40 303 .3%L&J Cap $ 666,753.60 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 666,753.60 555.63%
41 342 Reet1 $ 2,771,590.61 $ 1,344,447.84 $ 1,344,447.84 $ 2,387,454.97 $ 250,000.00 $ 2,637,454.97 $ 1,478,583.48 56.06%
42 343 Reet2 $ 389,901.51 $ 1,260,000.00 $ 1,260,000.00 $ 1,382,942.62 $ 1,382,942.62 $ 266,958.89 19.30%
43 344 TBD $ 4,818,376.73 $ 1,700,000.00 $ 1,700,000.00 $ 2,759,561.19 $ 2,759,561.19 $ 3,758,815.54 136.21%
44 346 Streets Capital $ 3,641,435.00 $ 26,837,583.00 $ 1,728,000.00 $ 28,565,583.00 $ 26,865,451.93 $ 1,728,000.00 $ 28,593,451.93 $ 3,613,566.07 12.64%
45 370 Cony Ctr Capital $ 2,199,864.91 $ 280,000.00 $ 280,000.00 $ 353,123.10 $ 400,000.00 $ 753,123.10 $ 1,726,741.81 229.28%
46 392 Cap Impr Reserve $ 44,072.89 $ - $ - $ - $ 44,072.89 #DIV/0!
0
2025 Adopted Budget
Revised Quarter 1
Budget Amendment
_ A I B C D I E I F I G H I I I J I K L M
1 Fund Revenue Expenditures Ending Fund Balance
Beginning Fund Current Prior Current
2 Balance As of 3/18/25 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Adjustment Adjustment Revised Fund Blance Percentage
3 General Government Funds: $ 33,940,682.69 $ 113,925,263.35 $ - $ 2,005,311.36 $ 115,930,574.71 $ 116,943,056.81 $ - $ 2,526,845.27 $ 119,469,902.08 $ 30,401,355.32
47 Enterprise Funds: $ 85,569,143.10 $ 110,998,170.03 $ - $ 200,000.00 $111,198,170.03 $ 110,574,778.20 $ - $ 1,419,744.56 $111,994,522.76 $ 84,772,790.37
48 421 Airport Operations $ 1,241,856.16 $ 1,503,935.00 $ 1,503,935.00 $ 2,310,327.24 $ 2,310,327.24 $ 435,463.92 18.85%
49 422 Airport Capital $ (1,433,164.11) $ 6,911,298.00 $ 6,911,298.00 $ 7,092,941.79 $ 7,092,941.79 $ (1,614,807.90) -22.77%
50 441 Stormwater Ops $ 3,618,182.15 $ 4,349,918.00 $ 4,349,918.00 $ 5,348,736.63 $ 5,348,736.63 $ 2,619,363.52 48.97%
51 442 Stormwater Cap $ 5,229,010.79 $ 2,628,809.35 $ 2,628,809.35 $ 3,315,366.99 $ 3,315,366.99 $ 4,542,453.15 137.01%
52 462 Transit $ 16,490,859.53 $ 14,013,483.00 $ 14,013,483.00 $ 11,857,913.46 $ 11,857,913.46 $ 18,646,429.07 157.25%
53 464 Transit Capital $ 5,862,421.68 $ 2,750,000.00 $ 2,750,000.00 $ 2,080,266.25 $ 1,019,744.56 $ 3,100,010.81 $ 5,512,410.87 177.82%
54 471 Refuse $ 6,009,576.64 $ 9,992,170.00 $ 9,992,170.00 $ 10,048,687.03 $ 10,048,687.03 $ 5,953,059.61 59.24%
55 472 WW Cap Fac $ 2,587,769.14 $ 1,000,000.00 $ 1,000,000.00 $ 902,542.61 $ 902,542.61 $ 2,685,226.53 297.52%
56 473 WW Operating $ 10,115,818.70 $ 25,191,271.05 $ 25,191,271.05 $ 26,540,180.93 $ 26,540,180.93 $ 8,766,908.82 33.03%
57 474 Water Operating $ 7,676,161.50 $ 14,230,289.51 $ 14,230,289.51 $ 14,141,293.77 $ 200,000.00 $ 14,341,293.77 $ 7,565,157.24 52.75%
58 475 Irrigation Operating $ 807,120.87 $ 2,301,314.00 $ 2,301,314.00 $ 2,398,892.70 $ 2,398,892.70 $ 709,542.17 29.58%
59 476 WW Constr $ 7,124,427.95 $ 1,628,768.24 $ 1,628,768.24 $ 3,162,473.94 $ 3,162,473.94 $ 5,590,722.25 176.78%
60 477 Water Capital $ 3,413,166.55 $ 3,558,653.88 $ 200,000.00 $ 3,758,653.88 $ 3,097,021.14 $ 200,000.00 $ 3,297,021.14 $ 3,874,799.29 117.52%
61 478 WW Facilities $ 14,754,180.86 $ 4,000,000.00 $ 4,000,000.00 $ 7,071,887.77 $ 7,071,887.77 $ 11,682,293.09 165.19%
62 479 Irrigation Capital $ (154,853.24) $ 16,275,810.00 $ 16,275,810.00 $ 10,543,795.95 $ 10,543,795.95 $ 5,577,160.81 52.90%
63 488 WW Rev Bond $ 375,065.17 $ 387,550.00 $ 387,550.00 $ 387,550.00 $ 387,550.00 $ 375,065.17 96.78%
64 491 Irrig Rev Bond $ 230,594.41 $ 274,900.00 $ 274,900.00 $ 274,900.00 $ 274,900.00 $ 230,594.41 83.88%
65 493 WW Rev Bond $ 1,620,948.35 $ - $ - $ - $ - $ 1,620,948.35 #DIV/0!
66 Internal Service Funds: $ 17,997,006.25 $ 38,179,123.68 $ - $ - $ 38,179,123.68 $ 38,792,160.32 $ - $ 1,554,365.38 $ 40,346,525.70 $ 15,829,604.23
67 512 Unemploy Reserve $ 473,539.19 $ 288,778.13 $ 288,778.13 $ 208,739.86 $ 208,739.86 $ 553,577.46 265.20%
68 513 Health Reserve $ 3,208,055.77 $ 17,313,778.34 $ 17,313,778.34 $ 15,654,371.76 $ 15,654,371.76 $ 4,867,462.35 31.09%
69 514 Workers Comp Res $ 1,170,003.93 $ 4,536,370.80 $ 4,536,370.80 $ 3,712,132.85 $ 3,712,132.85 $ 1,994,241.88 53.72%
70 515 Risk Mgmt Reserve $ 7,185,679.32 $ 4,546,286.33 $ 4,546,286.33 $ 7,585,674.01 $ 7,585,674.01 $ 4,146,291.64 54.66%
71 516 Wellness $ 230,982.39 $ 75,000.00 $ 75,000.00 $ 66,900.00 $ 66,900.00 $ 239,082.39 357.37%
72 551 Equipment Rental $ (291,163.23) $ 3,953,511.00 $ 3,953,511.00 $ 3,568,549.61 $ 3,568,549.61 $ 93,798.16 2.63%
73 552 Replacement Reserve $ 4,103,097.19 $ 2,665,267.00 $ 2,665,267.00 $ 2,930,350.00 $ 1,380,837.31 $ 4,311,187.31 $ 2,457,176.88 57.00%
74 555 Environmental $ 286,241.65 $ 615,600.00 $ 615,600.00 $ 716,904.54 $ 716,904.54 $ 184,937.11 25.80%
75 560 PW Admin $ 775,791.67 $ 1,691,604.00 $ 1,691,604.00 $ 1,855,609.61 $ 173,528.07 $ 2,029,137.68 $ 438,257.99 21.60%
76 581 Customer SVC $ 854,778.37 $ 2,492,928.08 $ 2,492,928.08 $ 2,492,928.08 $ 2,492,928.08 $ 854,778.37 34.29%
77 Fiduciary Funds: $ 743,395.27 $ 12,000.00 $ - $ - $ 12,000.00 $ 12,000.00 $ - $ - $ 12,000.00 $ 743,395.27
78 710 ICemeteryTrust $ 743,395.27 $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ 12,000.00 $ 743,395.27 6194.96%
79 Grand Total $ 157,187,893.40 $ 305,209,832.03 $ - $ 6,343,311.36 $ 311,553,143.39 $ 311,445,576.06 $ - $10,533,955.21 $ 321,979,531.27 $ 146,761,505.52 45.58%
80
81
0
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