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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 9.F.
For Meeting of: December 2, 2025
ITEM TITLE: Ordinance to adopt the 2026 Mid-Biennial Budget
SUBMITTED BY: *Vicki Baker, City Manager
*Craig Warner, Director of Finance & Budget
SUMMARY EXPLANATION:
The 2025-2026 Biennial Budget was adopted by the City Council on December 17, 2024. In accordance
with RCW 35.34.130, the City is required to review and amend the budget between September 1 and
December 31 of the first year of the biennium. Proposed budget modifications were reviewed during a
study session on October 14, 2025, and discussed at public hearings on November 12 and 18, 2025. An
ordinance to adopt the amendments is provided for Council consideration. This agenda item allows the
Council to finalize amendments and ensure appropriations and funding levels align with the City's
priorities and operational needs.
ITEM BUDGETED: N/A
STRATEGIC PRIORITY 24-25: A Resilient Yakima
RECOMMENDATION: Pass Ordinance.
ATTACHMENTS:
Ordinance-2025-2026 Mid Biennial Amendment.docx
Appropriation A_Schedule 11.24.25.pdf
Mid-Biennial Budget Adoption 20251202.pdf
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ORDINANCE NO. 2025-
AN ORDINANCE adopting the modification of the 2025-2026 Biennium Budget for the fiscal
year 2026; setting forth the estimated revenues and appropriations; and
establishing an effective date.
WHEREAS, the City Council adopted Ordinance No. 2022-007 on April 5, 2022,
adopting a fiscal biennium budget beginning in 2023, as authorized by RCW 35.34.040, and
providing for mid-biennial review and modification as required by RCW 35.34.130; and
WHEREAS, the City Council adopted Ordinance No. 2024-049 on December 17, 2024,
adopting a fiscal biennium budget for 2025-2026; and
WHEREAS, as required by Section 1 of Ordinance No. 2022-007, the City Manager has
submitted to the City Council a proposed mid-biennial budget modification; and
WHEREAS, public hearings on the proposed mid-biennial budget modifications were
held before the City Council on November 12, 2025, and November 18, 2025, following proper
notice to the public; and
WHEREAS, the City Council has considered the proposed Mid-Biennium Budget
modification and has considered any and all comments received from the public at the public
hearing and all written comments with regard to such proposed mid-biennial budget
modification; and
WHEREAS, the City Council desires to adopt the modification to the 2025-2026 Biennial
Budget; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The mid-biennial budget modification to the Biennium Budget of the City
of Yakima, Washington, for the fiscal year 2026, is hereby adopted in its final form and content
as set forth in the budget document entitled "City of Yakima 2026 Adopted Mid-Biennial Budget
Adjustments," which is attached hereto as Schedule A for each separate fund of the City.
Pursuant to Article II, Section 9 of the City Charter, the City Manager shall prepare and submit
to the Council a tentative budget for the fiscal year. Once the Council adopts the budget, the
Council authorizes the City Manager to adjust appropriations within the individual funds at
his/her discretion.
Section 2. This ordinance is one making an appropriation and shall take effect
January 1, 2026, upon its passage, approval, and publication as provided by law and by the City
Charter.
Section 3. The Clerk is directed to transmit a certified copy of this ordinance to the
Office of the Auditor of the State of Washington, Division of Municipal Corporations, and to the
Association of Washington Cities.
PASSED BY THE CITY COUNCIL, signed and approved this 2nd day of December,
2025.
51
ATTEST: Patricia Byers, Mayor
Rosalinda Ibarra, City Clerk
Publication Date:
Effective Date:
52
SUMMARY OF APPROPRIATIONS
City of Yakima
2026 Adopted Mid-Biennial Budget Adjustments
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
Estimated
2025 2025 2025 2026 2026 Ending Inc in
Fund Beg YE Est YE Est Amended Amended Fund (Dec in)
Fund/Description Balance Revenue Expenditure Revenue Expenditure Balance Reserves
General Fund
General Fund(001) $ 16,111,949 $ 87,900,810 $ 92,797,578 $ 84,280,584 $ 84,291,932 $ 11,203,833 $ (4,908,116)
Criminal Justice(003) 886,807 3,639,176 3,967,823 3,741,000 4,112,910 186,250 (700,557)
Fire Relief&Pension 1,208,708 977,088 1,274,763 1,005,076 1,072,969 843,140 (365,568)
Police Relief&Pension - 800,000 712,600 681,000 681,000 87,400 87,400
Total General Government 18,207,464 93,317,074 98,752,764 89,707,660 90,158,811 12,320,623 (5,886,841)
Economic Development - 165,000 - 402,000 450,933 116,067 116,067
Neighborhood Development 1,021,927 3,363,058 3,363,058 1,868,444 1,841,813 1,048,558 26,631
Community Relations 549,516 450,566 709,112 438,000 701,486 27,484 (522,032)
Parks&Recreation 809,132 5,829,314 5,839,188 4,412,188 4,380,729 830,717 21,585
Aquatic Center at MLK Jr Park 719,000 77,432 231,362 89,200 318,578 335,692 (383,308)
Aquatics Facilities - 1,088,113 1,022,109 246,665 297,958 14,711 14,711
Clean City Program 869,897 937,032 797,812 952,849 583,990 1,377,976 508,079
Streets&Traffic 3,213,153 6,095,142 6,438,390 5,919,803 5,985,522 2,804,186 (408,967)
Cemetery 116,450 422,657 438,433 420,000 457,259 63,415 (53,035)
Emergency Services 589,612 2,498,194 2,230,284 2,699,060 2,625,324 931,258 341,646
Public Safety Comm-911 1,109,033 2,826,452 2,853,290 2,830,000 3,091,859 820,336 (288,697)
Public Safety Comm-Dispatch 683,086 1,918,167 1,997,033 2,069,392 2,115,119 558,493 (124,593)
Police Grants 1,140,176 916,169 992,478 329,840 272,682 1,121,025 (19,151)
Opioid Lawsuit 904,535 168,528 84,000 146,621 84,000 1,051,684 147,149
Downtown Yakima Bus Impr Dist 104,040 185,750 184,746 185,750 184,928 105,866 1,826
Trolley 47,796 12,063 16,310 11,869 13,637 41,781 (6,015)
Front Street Business Improvement 6,621 2,500 2,500 2,500 2,500 6,621 -
Convention&Event Center 1,127,857 2,221,200 2,015,509 2,341,200 2,108,672 1,566,076 438,219
Capitol Theatre 96,737 435,000 434,412 488,319 488,319 97,325 588
PFD-Convention&Event Center 801,724 1,203,900 875,951 1,254,125 1,176,092 1,207,706 405,982
Tourist Promotion Area 136,695 1,303,200 1,315,718 1,223,200 1,234,783 112,594 (24,101)
PFD-Capitol Theatre 970,538 862,831 1,198,418 862,831 746,992 750,790 (219,748)
American Rescue Plan Act(ARPA) 67,700 3,268,976 3,268,976 67,961 67,961 67,700 -
Lodging Tax - 1,745,000 1,745,000 2,219,790 1,795,000 424,790 424,790
Affordable Housing - 941,377 - 135,000 - 1,076,377 1,076,377
PFD LTGO Bonds 633,195 1,413,051 1,413,051 1,405,447 1,880,237 158,405 (474,790)
Miscellaneous LTGO Bonds 17,626 1,299,664 1,299,664 1,299,664 1,299,664 17,626 -
City of Yakima/2025-2026 Mid-Biennial Budget-1 53
Estimated
2025 2025 2025 2026 2026 Ending Inc in
Fund Beg YE Est YE Est Amended Amended Fund (Dec in)
Fund/Description Balance Revenue Expenditure Revenue Expenditure Balance Reserves
CBD Capital Improvement 55,024 - - - - 55,024 -
Capitol Theatre Capital 224,258 560,000 560,000 60,000 60,000 224,258 -
Yakima Revenue Development Area 2,214,921 1,007,500 908,516 3,700,000 4,147,534 1,866,371 (348,550)
Parks&Recreation Capital 583,375 4,132,683 3,931,410 263,506 274,994 773,160 189,785
Fire Capital 573,449 184,000 294,000 163,000 80,000 546,449 (27,000)
Law&Justice Capital 1,421,399 407,023 229,528 370,000 252,692 1,716,202 294,803
Real Estate Excise Tax(REET 1) 2,771,591 1,344,448 2,637,455 1,344,448 2,762,390 60,642 (2,710,949)
Real Estate Excise Tax(REET 2) 389,902 1,260,000 1,382,943 1,418,000 1,282,008 402,951 13,049
Transportation Benefit District 4,818,377 1,685,000 2,759,561 1,671,000 2,816,994 2,597,822 (2,220,555)
Street Overlay&Reconstruction 3,641,435 28,565,583 28,593,452 25,193,015 27,272,435 1,534,146 (2,107,289)
Convention&Event Center Capital 2,199,865 280,000 353,123 580,000 1,264,560 1,442,182 (757,683)
Cumulative Reserve Capital 44,073 2,001 42,072 (2,001)
Airport Operating 1,602,067 1,502,934 2,269,513 1,599,319 1,967,907 466,900 (1,135,167)
Airport FAA 300,437 6,911,298 7,092,942 2,582,100 2,288,617 412,276 111,839
Stormwater Operating 3,488,730 4,349,918 5,792,622 4,653,343 5,913,135 786,234 (2,702,496)
Stormwater Capital 5,071,479 2,628,809 2,289,367 2,538,365 5,054,313 2,894,973 (2,176,506)
Transit Operating 15,949,179 15,320,854 12,199,213 12,750,325 12,685,887 19,135,258 3,186,079
Transit Capital 5,656,221 2,750,000 3,100,011 3,450,000 2,166,996 6,589,214 932,993
Refuse 5,760,331 9,992,170 10,298,687 10,291,935 10,295,427 5,450,322 (310,009)
Wastewater Facilities Capital 2,587,769 1,000,000 1,652,543 1,000,000 1,299,237 1,635,989 (951,780)
Wastewater Operating 8,921,967 25,191,271 27,048,329 26,029,354 29,859,103 3,235,160 (5,686,807)
Water Operating 6,930,093 14,370,290 14,340,793 15,098,500 14,591,340 7,466,750 536,657
Irrigation Operating 734,004 2,301,339 2,398,890 2,370,275 2,485,145 521,583 (212,421)
Wastewater Construction Capital 7,203,839 5,439,768 8,948,474 4,038,365 4,476,604 3,256,894 (3,946,945)
Water Capital 3,386,442 5,258,654 4,486,021 4,062,719 4,156,389 4,065,405 678,963
Wastewater Projects Capital 14,758,679 4,000,000 9,071,888 4,000,000 5,054,451 8,632,340 (6,126,339)
Irrigation Capital (661,833) 11,575,810 10,543,796 10,071,084 10,402,522 38,743 700,576
Wastewater LTGO Revenue Bond 15,760 387,550 387,550 381,900 381,900 15,760 -
Irrigation LTGO Revenue Bond 29,802 274,900 274,900 273,750 273,750 29,802 -
Wastewater Revenue Bond 1,620,948 - - - - 1,620,948 -
Unemployment Compensation Rsv 465,227 279,927 208,740 267,190 219,577 584,027 118,800
Employees Health Benefit Reserve 3,543,240 17,313,778 15,656,372 16,087,135 15,991,943 5,295,838 1,752,598
Worker's Compensation Reserve 1,151,702 4,836,371 4,161,183 4,209,637 4,010,763 2,025,764 874,062
Risk Management Reserve 7,551,294 4,556,754 7,195,344 5,582,694 7,857,041 2,638,357 (4,912,937)
Wellness/Employee Asst Program 230,982 75,000 66,900 75,000 66,900 247,182 16,200
Equipment Rental/Reserves 4,142,127 6,618,778 8,953,499 6,785,878 6,322,144 2,271,140 (1,870,987)
Environmental 286,253 615,600 716,905 265,500 324,289 126,159 (160,094)
Public Works Administration 717,983 1,691,604 2,029,623 1,798,663 1,970,284 208,343 (509,640)
Utility Services 731,809 2,492,928 2,492,928 2,514,723 2,514,723 731,809 -
Custodial Fund 210,587 - - - - 210,587 -
Cemetery Trust 743,395 12,000 12,000 12,000 12,000 743,395 -
$156,011,692 $326,141,952 $344,858,589 $301,582,101 $317,222,843 $121,654,313 $(34,357,379)
2-City of Yakima/2025-2026 Mid-Biennial Budget 54
GENERAL FUND FORECAST
General Fund Only(without Police&Fire Pensions)
2023 2024 2025 2026 2027 2028 2029
Actual Actual YE Estimate Amended Projected Projected Projected
General Fund Beg Balance $ 10,845,338 $ 11,590,608 $ 16,998,756 $ 11,773,342 $ 11,390,084 $ 10,694,887 $ 9,666,013
Revenues 1
Sales Tax 29,144,414 28,681,580 28,549,754 29,400,000 30,576,000 31,799,040 33,071,002
Property Tax 20,164,255 20,762,496 22,497,871 22,351,200 23,021,736 23,712,388 24,423,760
Utility Tax 21,425,554 21,488,293 23,223,561 23,585,838 24,293,413 25,022,215 25,772,881
Investment Interest/Amortization 5,585,689 6,026,043 3,670,000 3,487,501 3,592,126 3,699,890 3,810,887
Charges for Services 3,310,876 3,304,579 3,238,177 1,058,225 1,089,972 1,122,671 1,156,351
Intergovernmental 3,189,146 3,628,878 4,767,883 2,273,836 2,342,051 2,412,313 2,484,682
Licenses&Permits 2,000,113 1,963,097 2,364,750 2,405,250 2,477,408 2,551,730 2,628,282
Operating Contributions&Misc 2,135,955 1,873,317 2,029,902 1,667,216 1,717,232 1,768,749 1,821,811
Other Taxes 1,444,410 1,747,853 1,198,088 1,510,500 1,555,815 1,602,489 1,650,564
Transfers 282,018 290,479 299,193 308,169
Total Revenues 88,400,412 89,476,136 91,539,986 88,021,584 90,956,232 93,990,678 97,128,389
Expenditures 2
Salaries&Wages 42,863,699 44,890,146 47,236,976 44,808,854 46,601,208 48,465,256 50,403,866
Personnel Benefits 15,383,008 16,030,496 17,635,682 15,537,286 16,158,777 16,805,128 17,477,333
Supplies,Equip&Resale 2,360,424 2,548,784 2,479,941 2,362,061 2,432,923 2,505,911 2,581,088
Services&Charges 10,961,667 (116,300) 11,571,670 10,400,422 10,712,435 11,033,808 11,364,822
Transfers 15,427,402 19,451,106 17,219,468 14,995,556 15,445,423 15,908,786 16,386,050
Capital Outlays 399,641 1,032,248 381,369 146,000 146,000 146,000 146,000
Debt Service 259,301 231,508 240,294 154,663 154,663 154,663 154,663
Total Expenditures 87,655,142 84,067,988 96,765,400 88,404,842 91,651,429 95,019,552 98,513,822
General Fund Ending Balance $ 11,590,608 $ 16,998,756 $ 11,773,342 $ 11,390,084 $ 10,694,887 $ 9,666,013 $ 8,280,580
Policy Reserve Amount 3 $ 14,638,409 $ 10,088,159 $ 11,611,848 $ 10,608,581 $ 10,998,171 $ 11,402,346 $ 11,821,659
Net Fund Balance $ (3,047,801) $ 6,910,597 $ 161,494 $ 781,503 $ (303,284) $ (1,736,333) $ (3,541,079)
FUND BALANCE VS.POLICY RESERVE AMOUNT
20,000,000
15,000,000 >.< *• •
10,000,000 , �� •
5,000,000
2023 2024 2025 2026 2027 2028 2029
Actual Actual YE Estimate Amended Forecast Forecast Forecast
+Ending Fund Balance —0—Policy Rsv Amt-12%
1 Revenue projections provide for a conservative growth of 3.0%,in all revenues except for Sales Tax,which is shown at 4.0%.
2 Salaries and benefits are projected at 4.0%growth to provide for labor contract agreements and minimum wage increases. Supplies and Services
and Payments have a growth factor of 3.0%. Capital Outlays,projected at 3.0%growth,provides for a systematic methodology to replace and
repair City buildings,vehicles and other equipment in a timely manner. Funds budgeted for the previous year and not spent are brought
forward to the next year. Debt Service and Transfers are projected at 0.0%growth.
3 The General Fund policy reserve amount was 16.7%for 2023,but was changed by City Council to 12.0%on 12/10/24.
4-City of Yakima/2025-2026 Mid-Biennial Budget 55
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��■ A. CraigWarner, Director of
Finance & Budget
December 2, 2025
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\1 ° evised 2026 General Fund Bud et Adjustments
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%'''%' /'' Beginning n n i n Fund $11 ,973,279 g' g ($199,937) $11 ,773,342
4/ ,' Balance 2025 4th Quarter budget
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Revenues $88,021 ,584 $0 $88,021 ,584
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Reserve $1 ,041 ,215 $781 ,503 , i
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Parks: $ 1 ,400 , 000
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12 Police Officerposition 2 filled & 10 vacant positions
1 Police Sergeant 1 filled
>4 Community Service Officers 3 filled & 1 vacant position
> 1 Analyst Supervisor 1 filled position
> 1 Analyst 1 filled position
> Reduce radio purchase funding to accommodate transferring 1 CSO to
the 3/10 budget
• Reduction of $50 K to Humane Society Contract
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➢Close Station 92 , utilizing filled staff positions at other stations to
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> Prioritizing retention of employees
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• Lions Pool 5 Vacant, 3 Filled FTEs, &
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> Harman Center Positions
> 16% Reduction in Parks Maintenance
Note: Removes the General Fund contributions for these programs
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