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HomeMy WebLinkAboutORD. NO. 2026-018 amend 2026 budget_Q1AN ORDINANCE ORDINANCE NO. 2026-018 amending the 2026 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2026 for various purposes including 2025 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 2026 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 2026, 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 21sY day of April, 2026. ATTEST: a i Matt Brown, Mayor osalinda lbarra, Cfv1C, Ci First Reading: April 7, 2026 Publication Date: April 25, 2026 Effective Date: May 25, 2026. City of Yakima 2026 Budget Amendment & PO Encurnb 1st Quarter Fund New Revenue - offsetting inc ces From Futad Account# 1 es in expenditures and revenues Name Debit SCFIEDULE I T$9:6i1 Name Credit Description General Fund General Fund Capital Theatre Capital 322 2706300 General Fund 001 3133500 General Fund 001 3133500 General Fund 001. 2164100 Parks Capital 331 5436300 Capital Theatre Capital 322 2.7241.00 001 2264100 Professional Service 001 2164100 Professional Service Improvements Other Than Bldgs Small Tools & Minor Equipment Small Tools. &. Minor Equipment Professional Service Improvements Other Than Bldgs Professional Service $ $ 5 $ 658,461.33 221,913,54 1,000,000.00 13,200.00 6,000,00 85,500.00 001 001 322 001 001 001 8953457 8953457 8956725 8953447 8953321 8953457 Dept of Commerce Dept of Commerce Contributions & Donations Traffic Safety Commission Fed Ind DOT Target Zero YPD Dept of Commerce 99,910,00 331 8953453 Dept of Commerce 73,000,00 322 8953457 State Grant 2,157,984.87 5 $ $ 5 5 6.58,461.31 1 YHA Scattered Den CHIP Grants 221,913,54 2 CHIP Grant -YWCA 5t Elizabeth Utility Connection project. 1,000,000.00 3 Capital Theatre Donation for Capital Improvement Projects 13,200,00 4 School Zone Grant Reimbursement 6,000.00 5 WASPC Traffic Safety Grant 85,500,00 6 Comprehensive Plan Periodic Update ©OC Grant DOC Grant for Elks improvements (8allfield/outfield Fencing and ADA 99,910.00 7 Walkways 73,000.00 8 Historic Preservation Grant Award 2,157,984,87 ICarryforward of encumbrance from 2025 prior ye General Fund 001 2164100 General Fund General Fund General Fund Dispatch Llpioid Lawsuit Criminal Justice .331 Capital Fire Capital Transit Operating Transit Capital Wastewater °peraring Risk Management Risk Management Equipment Rental Reserves Equipment Rental Reserves Equipment Rental Reserves PW ADMN 001 2294100 001 3193110 001 3514800 154 3414100 155 1554100 303 3016420 332 3224800 462 4594100 464 4516420 473 7314100 515 6614100 515 6694100 552 5523500 552 5526440 552 55264513 560 4916450 udget: Professional Service Office And Operating Supplies R & M/Contractors Professional Service Professional Service Operating Equipment R & M/Contractors Professional Service Operating Equipment Professional Service Professional Service Professional Service Small Took & Minor Equipment Trucks Other Equipment Other Equipment 5 5 $ $ 5 $ $ 135,323,92 9,575,00 54,178.21 37,365.88 17,571,43 21,341.93 49,662.04 29,565.61 47,869.78 145,523.80 12,.294.74 6,611,59 51,984,00 13,019,48 1,935, 323.16 747,895.19 110,485.44 3,425,591,20 001 001 001 001 154 154 303 332 462 464 473 515 515 552 552 552 560 Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves 5 5 5 $ 5 $ 5 5 $ 3,425,591.20 135,323.92 9 Consulting for updating the Yakima Comprehenseive plan 9,575,00 Hydraulic Analysis 54,178.21. Axon Enterprises 37,365.88 NeoGov 17,571,43 Motorola Solutions 21,341.93 PEOPLE FOR PEOPLE-YAKIMA MUNI 49,662.04. Lookout Point Fiber Optic Cable Project 29,565.61 YFD Tk 91 Engine Re -Build CityQuote 922558 47,869.78 KDA Architecture -Transit Feasibility Study 145,523,80 Connexionx Bus Mapping System 12,294.74 SERVICE AGREEMENT, WW LAB TRACE METAL INSTRUMENT R-2020.017 6,611.59 Hydraulic Analysis 51,984.00 Fisher Golf Pole Installation 13,019,48 RADIO EQUIPMENT 2 MOTORCYCLES- HASP° 00318 .1,935,323.16 PW Vehicles on order(Refuse, ect) Fire Vehicle $1.28 747,895,19 PW Vehicles on order)Refuse, ect.) 110,485.44 City Works Asset Management Project carryforward 3/23/2026 1 of 4 \\yakimacity\YKFN\Shared\Budget 2025-2026\JP- 2026 1st Qtr Budget. Amendment and PO Encumbrance City of Yakima 2026 Budget Amendment & PO Encumbrances 1st Quarter Fund Account P Name Debit SCHEDULE Name Credit Ref Description Increase Budget Expenditures tram Reserves General Fund- Fire Police Capital Police Operating Criminal lusuce .003 ARPA O01 3221200 333 3016420 001 3084100 003 1554135 180 7016511 Wastewater Construction Capit478 7396535 General Fund -Poise Capital Theatre Capital General Fund Dispatch Operating Dispatch Operating Police Grants Police Grants Police Grants Police Grants Police Grants Police Grants Police Grants Police Grants Police Grants Police Grants Parks Capital Parks operating Lodging Tax 001 3131200 322 2724100 001 2164100 154 154 152 152 152 152 152 152 152 152 152 152 331 131 184 3091200 3094930 3094900 3094800 3094300 3094100 3093500 3093200 3093112. 3104100 5436450 5131110 2744100 Overtime Operating Equipment Professional Service Probation Eng Pre -Design Sewer System Const Overtime Professional service Professional Service Reserves Reserves Overtime Dues and Subscriptions Miscellaneous -Training Reg R & M/Contractors Transportation Professional Service Small Tools & Minor Equipment Fuel Operating Supplies/General Professional Service Other Equipment Salaries -Permanent Professional Service S 1,200,000.00 001 $ 20,000.00 333 $ 32,000„00 001 5 12,509.91 003 $ 847,735.00 180 $ 9,000,000.00 478 $ 40,000.00 001 $ 34,445.00 322 $ 100,000.00 001 $ 13,504.75 154 $ 141,311,40 154 $ 36,000,00 152 $ 5,000,00 152 5 25,000.00 152 $ 1,000,00 152 $ 20,000.00 152 $ 15,000.00 152 $ 2,000.00 152 1,000.00 152 $ 5,000,00 152 $ 100,000,00 152 54,000,00 331 $ 60,999.99 131 3,274,00 184 Reserves Reserves Reserves Reserves 8953119 American Rescue Plan (ARPA) Reserves Reserves Reserves Reserves 8954906 Electronics Maintenance 8953827 Toppenish Dispatch Services Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves Reserves 11, 769,780.05 $ 1,200,000.00 $ 20,000.00 Add $1.2 one time monies to fund Fire Operating Budget for Overtime to keep 10 Fire Station 92 ©pen, 11 Purchase a K9 for Police $ 3.2,000.00 12 Donation from Fred Mercy to help pay Humane Society Contract for 2026 $ 12,509.91 13 increase in Probation Casts $ 847,735,00 14 ARPA funding for Millsite- Last remaining project $ 9,000,000.00 15 Wastewater Treatment Plant Capital Projects $ 40,000,00 16 Police overtime for crusie nights, $ 34,445.00 17 Capital Project Design $ 100,000.00 16 Impact Fee Consultant Toppenish PD maintenance fees to cover technology maintenance due to $ 13,504.75 19 providing dispatch services. $ 141,31140 20 Toppenish user fees for 2026 were mistakenly left out of the budget. $ 36,000.00 21 ESAC-Equtiable Sharing Asset and Certification Overtime $ 5,000.00 ESAC.Equtiable Sharing Asset and Certification Dues and Subscription $ 25,000.00 ESAC-Equtiable Sharing Asset and Certification R & M Contractors $ 1,000,00 ESAC-Equtiable Sharing Asset and Certification Transportation $ 20,OOO.00 ESAC-Equtiable Sharing Asset and Certification Professional .Service $ 1.5,000.00 ESAC-Equtiable Sharing Asset and Certification Small Tools $ 2,000.00 ESAC-Equtiable Sharing Asset and Certification Fuel $ 1,000.00 ESAC-Equtiable Sharing Asset and Certification Operating supplies $ 5,000.00 ESAC-Equtiable Sharing Asset and Certification Professional Service $ 100,000,00 ESAC-Equtiable Sharing Asset and Certification Other Equipment $ 54,000.00 22 Forbes Mecry donation for outdoor exercise equipment $ 60,999.99 23 Forbes Mercy donation for youth sports program 5 3,274.00 24 Admn Fees omitted from the 2026 Budget 11,769,780.05 3/23/2026 2 of 4\\yakima_citytuYKFN\Shared\Budget 2025-2026\1P-. 2026 1st Qtr Budget Amendment and PO Encumbrance City of Yakima 2026 Budget Amendment & PO Encumbrances 1st Quarter Fund Ftorn Fund Account u J Name Debit I I15 III SCH80ULE I To Frtaad;' Fund (Account I Name Credit 'House Keeping General Fund 001 Reserves $ 142,632„54 001 8951401 Water UtiiityTax General Fund 001 Reserves 5 293,100,30 001 8951402 Sewer Utility Tax General Fund 001 Reserves $ 116,065..30 001 0951403 Refuse Utility'Tax General Fund 001 Reserves $ 48,261,86 001 8951404. Storm Drainage General Fund 001 3081110 Salaries $ 231,814,27 001 Reserves General Fund 001 3681130 Longevity $ 3,668,54 001 Reserves General Fund 001 30811,10 Deferred Camp 4174,94 001 Reserves General Fund 001 3081200 Overtime $ 955,00 001 Reserves General Fund 001 3081300 Special Pay $ 11,597,80 001 Reserves General Fund 001 3081310 Special Pay/Shift Diff 5 3,525,41 001 Reserves General Fund 001 3681410 Employee Year -End Cashout 5 500.00 001 Reserves General Fund 001 3082100 Social Security 5 14,217,32 001 Reserves General Fund 001 3082210 PERS $ 10,357.56 001 Reserves General Fund 001 3082310 Industrial Insurance. 5 1,258.87 001 Reserves General Fund 001. 3682410 Life Insurance $ 766.80 001 Reserves General Fund 001 3682510 Medicalinsurance $ 57,313.20 001 Reserves General Fund 001 3082610 Dental Insurance $ 6,062.76 001 Reserves General Fund 001 3082700 Unemployment Compensation $ 916,02 001 Reserves General Fund 001 3082712 Paid Family/ Medical leave $ 771.38 001 Reserves General Fund 001 3191110 Salaries $ 167,428.10 001 Reserves General Fund 001. 3191140 Deferred Comp $ 3,828,98 001 Reserves General Fund 001 3192100 Social Security 5 13,114.13 001 Reserves General Fund 001 31922.10 PERS $ 9,556.15 001 Reserves General Fund 001. 3192310 Industrial Insurance 5 737.08 601 Reserves General Fund 001 3192410 Life Insurance $ 477.25 001 Reserves General Fund 001 3192510 Medical Insurance $ 26,276.47 001 Reserves General Fund 001 3192610 Dental insurance 5 2,271.02 001 Reserves General Fund 001 3192700 Unemployment Compensation. $ 851,42 601 Reserves General Fund 001 3192712 Paid Family/ Medical [cave 5 498.06 001 Reserves General Fund 001 3131110 Salaries -Permanent $ 19,513,00 001 Reserves General Fund 001 3131130 Longevity $ 216.44 001 Reserves General Fund 001 3131140 Deferred Comp $ 735,09 001 Reserves General Fund 001 3131310 Special Pay/Shift DVff $ 21.1.86 001 Reserves General Fund 001 3132210 PERS $ 196,99 001 Reserves General Fund 001 31.32310 Industrial Insurance 5 722,20 001 Reserves General Fund 001 31324.10 Life Insurance $ 1,774,89 001 Reserves General Fund 001 3132510 Medical Insurance. $ 46.18 001 Reserves General Fund 001 3132540 Med Ins Teamsters 5 3,577,94 001 Reserves General Fund 001 3132592 Tmstrs Rene Trust-Ret Med Cov $ 9.50 001 Reserves General Fund 001 3132610 Dental Insurance 5 8,95 001 Reserves General Fund 001 3132640 Dental/Vision Ins Teamsters 5 151.90 001 Reserves 5 5 5 $ 5 $ $ 5 5 5 5 $ 142,632.54 293,100.30 116,065.30 48,201.86 231,814.27 3,668.54 4,174,94 955.00 11,597,80 3,525.41 500.00 14,217,32 10,357.56 1,258.87 766.80 57,313.20 6,062.76 916.02 771,38 167,428.10 3,828.98 13,114.13 9,556.25 737,0E 477.25 26,276,47 2,271.02 651.42 498.06 19,513 00 216.44 735.09 211,86 196.99 722.20 1,774.89 46,18 3,577,94 9,50 8,95 151.90 Ref Description 25 ordinance 2025-038 Ordinance 2025-039 Ordinance 2025-040 Increasing Utility Tax to 21% for 3 years to fund Police Add back 3 C5O Positions to Police Budget Add back 2 Crime Analysts Promote I officer to sergeant 3/23/2026 3 of 4 \\yakima_city\YKFN\5hared\Budget 2025.2026\1P-20261st Qtr Budget Amendment and P0Encurnbrarice City of Yakima 2026 Budget Amendment & P© Encumbrances 1st quarter SCHEDULEI Fund General Fund General Fund General Fund Account u 1 Name 001 3132700 001 3132711 003 3132712 Unemployment Compensation Legal Svc Trust Paid Family/ Medical feave FundIAccoun 1.46 001 51,63 001 43,44 001 Reserves Reserves Reserves Name 1,200,000.00 Credit 1.46 51.63 43.44 1,200,000.00 Description Fief S 18,553,356.12 0.12 3/23/2026 4 of 4 \\yakimacity\YKFN\Shared\Budget 2025.2026VP• 20261.st Qtr Budget Amend mentand PO Encumbrance ITEM TITLE: SUBMITTED BY: SUMMARY EXPLANATION: BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 7.E, For Meeting of: April 21, 2026 Ordinance amending the 2025-2026 Biennial Budget for the City of Yakima; and making appropriations from unappropriated fund balances in various funds for expenditures during 2026, including 2025 encumbrances (Second Reading) *Craig Warner, Director of Finance and Budget During the 2025-2026 Biennial Budget adoption process, certain projects, expenditures, and encumbrances were not known or could not reasonably have been anticipated. The attached ordinance appropriates available unappropriated fund balances to address these needs. The First Quarter Budget Amendment includes increasing revenue and expenses to account for grants, carryover from 2025 fund balances for expenses that will be incurred in 2026, and Council actions to use one time funding to retain certain operations. RCW 35.33.091 authorizes budget amendments in cases of emergency or unforeseen circumstances. The City Council must approve such amendments by ordinance. ITEM BUDGETED: N/A STRATEGIC PRIORITY 24-25: A Resilient Yakima RECOMMENDATION: Pass Ordinance ATTACHMENTS: MEMO- 2026 Carryforward 2025 encumbrances.pdf ©rdinance_2026_Budget_Amendment_Q1.docx JP- 2026 1st Qtr Budget Amendment and PO Encumbrance.pdf 2026 Revised Budget By Fund 1st QTR.pdf 37