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HomeMy WebLinkAbout08/19/2025 07.J. 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 r<- `y � ljlt • s . BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 7.J. For Meeting of: August 19, 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 (Second Reading) SUBMITTED BY: *Craig Warner, 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. It includes many grant funds that reimbursed police overtime expenses, as well as other grants supporting law enforcement expenses from the general fund. ITEM BUDGETED: No STRATEGIC PRIORITY 24-25: A Resilient Yakima RECOMMENDATION: Pass Ordinance. ATTACHMENTS: Ordinance_amend_2025-2026_biennial_budget_Q3 MEMO-2025 3rd Quarter Buget Amendment.pdf JP-2025 3rd Qtr Budget Amendment.pdf 2025 Revised Budget By Fund 3rd Quarter.pdf 111 ORDINANCE NO. 2025- AN ORDINANCE amending the 2025-2026 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2025 for various purposes. 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 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 19th day of August, 2025. Patricia Byers, Mayor ATTEST: Rosalinda Ibarra, City Clerk First Reading: August 4, 2025 Publication Date: August 23, 2025 Effective Date: August 23, 2025 112 FINANCE TO: Mayor and City Council THRU: Vicki Baker FROM: Craig Warner, Finance Director Jen Paxton, Financial Services Officer DATE: August 19, 2025 RE: 2025 3rd Quarter Budget Ordinance 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. The 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 spreadsheet, described in more detail as follows. Item numbers listed match red Ref#'s on attached schedule I: New Revenue: 1). Traffic Safety School Zone Grant to purchase new RADAR and LIDAR, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $18,100 2). Ballistic Vest Grant for Police, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $731.05 3). Homeland Security Overtime Reimbursement, Fund 152 Police Grants: This will increase both revenue and expense in equal and offsetting amounts. $598.71 4). ICAC (Internet Crimes Against Children) Grant for Forensic Software, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $10,000 5). Washington State Safety Commission DRE Grant for overtime reimbursement, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $344.16 6). Department of Justice Ballistic Vest Grant for Police, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $7,389.81 113 FINANCE 7). Department of Justice JAG Grant for overtime reimbursement, Fund 152 Police Grants: This will increase both revenue and expense in equal and offsetting amounts. $7,776.18 8). Washington State Traffic Commission grant for DUI overtime reimbursements. General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $37,600.48 9). Washington State Traffic Commission grant for DUI overtime reimbursements. General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $38,875.62 10). Regional Crash Response Team Grant for Police Equipment, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $46,199 11). Department of Justice JAG Grant for Ebike reimbursement, Fund 152 Police Grants: This will increase both revenue and expense in equal and offsetting amounts. $7,500 12). Washington State Traffic Commission grant for overtime reimbursements. General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $7,987.06 13). Department of Commerce Climate Resilience Grant for the Comprehensive Plan, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $158,500 14) Department of Commerce for the Comprehensive Plan Periodic Update, General Fund 001: This will increase both revenue and expense in equal and offsetting amounts. $87,500 15). Washington State Traffic Committee DUI grant to cover wages for one year. Fund 152 Police Grants: This will increase both revenue and expense in equal and offsetting amounts. $165,465 From Fund Balance: The adjustments and corrections to the 2025 budget that are now known that were not known at the time of adoption, are: N/A Technical Adjustment: A budget accounting change in Fund 141 Streets operating budget. Budget Neutral Staff expect further 2025 course-correction budget adjustments later in the year, as new information becomes available. 114 City of Yakima 2025 Budget Amendment SCHEDULE I 3rd Quarter From Fund Debit To Fund Credit # Description Fund I Account#I Name $ Fund Account Name I $ Ref New Revenue-offsetting increases in expenditures and revenues General Fund 001 3133500 Small Tools&Minor Equipment $ 18,100.00 001 8953447 Traffic Safety Commission $ 18,100.00 1 Traffic Safety School Zone Grant to purchase new RADAR and LIDAR General Fund 001 3133502 Ballistic Protection $ 731.05 001 8953107 DOJ Grant-Bullet Proof Vests $ 731.05 2 Ballistic Vest Grant for Police General Fund 152 3171200 Overtime $ 598.71 152 8954221 Other Police Service $ 598.71 3 HSI Grant for Overtime General Fund 001 3194170 Software License/Maintenance $ 10,000.00 001 8953831 YPD Inter Local Agreement $ 10,000.00 4 ICAC grant funding for Forensic Software General Fund 001 3131200 Overtime $ 344.16 001 8953447 Traffic Safety Commission $ 344.16 5 WTSC DRE Grant for Overtime General Fund 001 3133502 Ballistic Protection $ 7,389.81 001 8953107 DOJ Grant-Bullet Proof Vests $ 7,389.81 6 Ballist Vest Grant Reimbursement General Fund 152 3171200 Overtime $ 7,776.18 152 8953108 Jag Grant $ 7,776.18 7 DOJ JAG Grant Overtime Reimbursement General Fund 001 3131200 Overtime $ 37,600.48 001 8953447 Traffic Safety Commission $ 37,600.48 8 WTSC DUI Overtime Reimbursement General Fund 001 3131200 Overtime $ 38,875.62 001 8953321 Fed Ind DOT Target Zero YPD $ 38,875.62 9 WTSC DUI Overtime Reimbursement General Fund 001 3136420 Operating Equipment $ 46,199.00 001 8953321 Fed Ind DOT Target Zero YPD $ 46,199.00 10 Regional Crash Response Team Grant-Faro Police Grants 152 3173500 Small Tools&Minor Equipment $ 7,500.00 152 8953108 Jag Grant $ 7,500.00 11 DOJ JAG Grant Ebike Reimbursement General Fund 001 3131200 Overtime $ 7,987.06 001 8953321 Fed Ind DOT Target Zero YPD $ 7,987.06 12 WSTC Grant OT reimbursement General Fund 001 2164100 Professional Service $ 158,500.00 001 8953457 Dept of Commerce $ 158,500.00 13 Climate Resilience Grant from Department of Commerce General Fund 001 2164100 Professional Service $ 87,500.00 001 8953457 Dept of Commerce $ 87,500.00 14 Department of Commerce grant for Comprehensive Plan update Police Grants 152 3011110 Salaries $ 165,465.00 152 8953447 Traffic Safety Commission $ 165,465.00 15 Washington State Traffic Commission DUI Grant to cover wages for 7/1/25 to 6/30/26 $ 594,567.07 $ 594,567.07 Increase Budget Expenditures from Reserves N/A $ - $ IHouse Keeping I Streets Operating Budget 141 4204197 Reimbursement Roadway $ 1,600,000.00 141 8954912 Interfund Streets Revenue $ 1,600,000.00 16 Accounting Change-Move to Revenue $ 1,600,000.00 $ 1,600,000.00 $ 2,194,567.07 $ 2,194,567.07 0 (2025 1 of 1 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2025 3rd Qtr Budget Amendment 2025 Adopted Budget Revised Quarter 3 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 Current 2 Balance As of 8/19/25 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 3 General Government Funds: $ 33,943,511.21 $ 113,925,263.35 $ 2,368,438.26 $ 2,194,567.07 $ 118,488,268.68 $ 116,943,056.81 $ 3,389,972.17 $ 2,194,567.07 $ 122,527,596.05 $ 29,904,183.84 4 001 General Fund $ 16,111,948.55 $ 71,152,642.37 $ 2,086,813.36 $ 413,227.18 $ 73,652,682.91 $ 75,680,538.30 $ 2,248,448.27 $ 413,227.18 $ 78,342,213.75 $ 11,422,417.71 14.58% 5 003 .3%Criminal Justice $ 886,807.23 $ 3,449,000.00 $ 3,449,000.00 $ 3,590,684.38 $ 3,590,684.38 $ 745,122.85 20.75% 6 612 Firemens Pension $ 1,208,708.36 $ 977,088.00 $ 977,088.00 $ 1,074,763.37 $ 1,074,763.37 $ 1,111,032.99 103.37% 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 $ 9,128.90 $ 1,600,000.00 $ 6,748,756.90 $ 5,416,703.07 $ 9,128.90 $ 1,600,000.00 $ 7,025,831.97 $ 2,936,078.18 41.79% 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 $ 1,140,176.17 $ 687,529.00 $ 181,339.89 $ 868,868.89 $ 611,137.73 $ 200,000.00 $ 181,339.89 $ 992,477.62 $ 1,016,567.44 102.43% 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 $ 500,000.00 $ 1,198,418.44 $ 634,950.26 52.98% 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 $ 6,813,214.92 I $ - I $ 48,908,489.89 I $ 45,123,580.73 I $ 7,708,214.92 I $ - I $ 52,831,795.65 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 $ 500,000.00 $ 560,000.00 $ 60,000.00 $ 500,000.00 $ 560,000.00 $ 224,257.69 40.05% 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 $ 4,564,214.92 $ 4,819,935.92 $ 30,151.06 $ 4,564,214.92 $ 4,594,365.98 $ 808,944.87 17.61% 38 332 Fire Capital $ 573,448.57 $ 163,000.00 $ 21,000.00 $ 184,000.00 $ 80,000.00 $ 161,000.00 $ 241,000.00 $ 516,448.57 214.29% 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! C) 2025 Adopted Budget Revised Quarter 3 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 Current 2 Balance As of 8/19/25 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 3 General Government Funds: $ 33,943,511.21 $ 113,925,263.35 $ 2,368,438.26 $ 2,194,567.07 $ 118,488,268.68 $ 116,943,056.81 $ 3,389,972.17 $ 2,194,567.07 $ 122,527,596.05 $ 29,904,183.84 47 Enterprise Funds: $ 83,355,913.85 $ 110,998,170.03 $ 4,149,500.00 $ - $115,147,670.03 $ 110,574,778.20 $11,347,633.56 $ - $121,922,411.76 $ 76,581,172.12 48 421 Airport Operations $ 1,602,066.63 $ 1,503,935.00 $ 1,503,935.00 $ 2,310,327.24 $ 2,310,327.24 $ 795,674.39 34.44% 49 422 Airport Capital $ 300,436.66 $ 6,911,298.00 $ 6,911,298.00 $ 7,092,941.79 $ 7,092,941.79 $ 118,792.87 1.67% 50 441 Stormwater Ops $ 3,489,048.38 $ 4,349,918.00 $ 4,349,918.00 $ 5,348,736.63 $ 202,838.90 $ 5,551,575.53 $ 2,287,390.85 41.20% 51 442 Stormwater Cap $ 5,071,478.79 $ 2,628,809.35 $ 2,628,809.35 $ 3,315,366.99 $ 3,315,366.99 $ 4,384,921.15 132.26% 52 462 Transit $ 15,949,179.14 $ 14,013,483.00 $ 14,013,483.00 $ 11,857,913.46 $ 11,857,913.46 $ 18,104,748.68 152.68% 53 464 Transit Capital $ 5,656,220.96 $ 2,750,000.00 $ 2,750,000.00 $ 2,080,266.25 $ 1,019,744.56 $ 3,100,010.81 $ 5,306,210.15 171.17% 54 471 Refuse $ 5,762,579.08 $ 9,992,170.00 $ 9,992,170.00 $ 10,048,687.03 $ 10,048,687.03 $ 5,706,062.05 56.78% 55 472 WW Cap Fac $ 2,587,769.14 $ 1,000,000.00 $ 1,000,000.00 $ 902,542.61 $ 750,000.00 $ 1,652,542.61 $ 1,935,226.53 117.11% 56 473 WW Operating $ 8,920,493.57 $ 25,191,271.05 $ 25,191,271.05 $ 26,540,180.93 $ 25,550.10 $ 26,565,731.03 $ 7,546,033.59 28.41% 57 474 Water Operating $ 6,927,860.51 $ 14,230,289.51 $ 14,230,289.51 $ 14,141,293.77 $ 200,000.00 $ 14,341,293.77 $ 6,816,856.25 47.53% 58 475 Irrigation Operating $ 735,143.75 $ 2,301,314.00 $ 2,301,314.00 $ 2,398,892.70 $ 2,398,892.70 $ 637,565.05 26.58% 59 476 WW Constr $ 7,203,839.10 $ 1,628,768.24 $ 3,811,000.00 $ 5,439,768.24 $ 3,162,473.94 $ 5,811,000.00 $ 8,973,473.94 $ 3,670,133.40 40.90% 60 477 Water Capital $ 3,386,442.23 $ 3,558,653.88 $ 338,500.00 $ 3,897,153.88 $ 3,097,021.14 $ 1,338,500.00 $ 4,435,521.14 $ 2,848,074.97 64.21% 61 478 WW Facilities $ 14,758,679.28 $ 4,000,000.00 $ 4,000,000.00 $ 7,071,887.77 $ 2,000,000.00 $ 9,071,887.77 $ 9,686,791.51 106.78% 62 479 Irrigation Capital $ (661,833.15) $ 16,275,810.00 $ 16,275,810.00 $ 10,543,795.95 $ 10,543,795.95 $ 5,070,180.90 48.09% 63 488 WW Rev Bond $ 15,759.67 $ 387,550.00 $ 387,550.00 $ 387,550.00 $ 387,550.00 $ 15,759.67 4.07% 64 491 Irrig Rev Bond $ 29,801.76 $ 274,900.00 $ 274,900.00 $ 274,900.00 $ 274,900.00 $ 29,801.76 10.84% 65 493 WW Rev Bond $ 1,620,948.35 $ - $ - $ - $ - $ 1,620,948.35 #DIV/0! 66 Internal Service Funds: $ 18,820,617.93 $ 38,179,123.68 $ - $ - $ 38,179,123.68 $ 38,792,160.32 $ 2,018,127.38 $ - $ 40,810,287.70 $ 16,189,453.91 67 512 Unemploy Reserve $ 465,227.43 $ 288,778.13 $ 288,778.13 $ 208,739.86 $ 208,739.86 $ 545,265.70 261.22% 68 513 Health Reserve $ 3,543,239.67 $ 17,313,778.34 $ 17,313,778.34 $ 15,654,371.76 $ 15,654,371.76 $ 5,202,646.25 33.23% 69 514 Workers Comp Res $ 1,151,702.06 $ 4,536,370.80 $ 4,536,370.80 $ 3,712,132.85 $ 3,712,132.85 $ 1,975,940.01 53.23% 70 515 Risk Mgmt Reserve $ 7,551,294.44 $ 4,546,286.33 $ 4,546,286.33 $ 7,585,674.01 $ 7,585,674.01 $ 4,511,906.76 59.48% 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 $ (378,636.41) $ 3,953,511.00 $ 3,953,511.00 $ 3,568,549.61 $ 3,568,549.61 $ 6,324.98 0.18% 73 552 Replacement Reserve $ 4,520,763.57 $ 2,665,267.00 $ 2,665,267.00 $ 2,930,350.00 $ 1,844,599.31 $ 4,774,949.31 $ 2,411,081.26 50.49% 74 555 Environmental $ 286,253.35 $ 615,600.00 $ 615,600.00 $ 716,904.54 $ 716,904.54 $ 184,948.81 25.80% 75 560 PW Admin $ 717,982.49 $ 1,691,604.00 $ 1,691,604.00 $ 1,855,609.61 $ 173,528.07 $ - $ 2,029,137.68 $ 380,448.81 18.75% 76 581 Customer SVC $ 731,808.94 $ 2,492,928.08 $ 2,492,928.08 $ 2,492,928.08 $ 2,492,928.08 $ 731,808.94 29.36% 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 $ 155,801,104.35 $ 305,209,832.03 $ 13,331,153.18 $ 2,194,567.07 $ 320,735,552.28 $ 311,445,576.06 $ 24,463,948.03 $ 2,194,567.07 $ 338,104,091.16 $ 138,432,565.47 40.94% 80 81 V