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HomeMy WebLinkAbout08/03/2026 09.D. Ordinance amend 2026 budget_Q3 - FIRST READING ORDINANCE ''i i 'V 1� y/I r i BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 9.D. For Meeting of: August 3, 2026 ITEM TITLE: Ordinance amending the 2026 Budget for the City of Yakima; and making appropriations from unappropriated fund balances in various funds for expenditures during 2026 (First Reading) SUBMITTED BY: *Craig Warner, Director of Finance and Budget SUMMARY EXPLANATION: 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 proposed 2026 budget amendment incorporates newly identified revenues, prior commitments, use of available fund balances, and transfers needed to close inactive funds. The ordinance increases appropriations for police equipment, retired firefighter medical benefits, and Franklin Pool expenses while also recognizing grant revenue, banking rebates, and the transfer of remaining fund balances. These adjustments are part of the City's regular budget review process and ensure the 2026 budget reflects current financial information and Council direction. ITEM BUDGETED: No STRATEGIC PRIORITY 24-25: A Resilient Yakima RECOMMENDATION: First reading. No action necessary. ATTACHMENTS: Ordinance_2026_Budget_Amendment_Q3.SW.docx MEMO-2026 3rd Quarter Buget Amendment.pdf JP-2026 3rd Qtr Budget Amendment.pdf 2026 Revised Budget By Fund 3rd QTR.pdf 177 ORDINANCE NO. 2026- AN ORDINANCE 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 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; and WHEREAS, the City Council of the City of Yakima finds it is in the best interests of the City and its residents to amend the 2026 Budget as outlined herein; 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 18th day of August, 2026. ATTEST: Matt Brown, Mayor Rosalinda Ibarra, CMC, City Clerk Publication Date: Effective Date: 178 FINANCE TO: Mayor and City Council THRU: Vicki Baker FROM: Craig Warner, Finance Director Jen Paxton, Financial Services Officer DATE: July 22, 2026 RE: 2026 Budget Ordinance This budget ordinance affects course corrections based on new information for the 2026 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 2026 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). Police Grants Fund 152, JAG Grant for the purchase of GreyKey Forensic Software. This adjustment increases both revenue and expense in equal and offsetting amounts. $36,000. 2). General Fund 001, AP Optimizer rebate to cover banking fees. This adjustment increases both revenue and expense in equal and offsetting amounts. $6,000. From Fund Balance: The adjustments and corrections to the 2026 budget that were not known at the time of adoption: 3). Increase expenditures in Police Capital 333 for replacement of obsolete Tasers. $156,000 4). Increase expenditures in Fire Pension 612 for increase costs in retired medical benefits. $100,000. 179 FINANCE Housekeeping: 5) House Keeping: Close Fund 392 and transfer the reserve balance to General Fund 001. $42,071.99 6) House Keeping: Close Fund 153 and transfer the reserve balance to Fund 154 Dispatch. $104,697.18 7) House Keeping: Close Fund 321 and transfer the reserve balance to Fund 123 Economic Development. $55,023.93 8) House Keeping: Council directed use of one-time funds from General Fund for Franklin Pool. $120,000 Council directed use of one-time funds from General Fund for Franklin Pool repairs $50,000. Staff expect further 2026 course-correction budget adjustments later in the year, as new information becomes available. 180 City of Yakima 2026 Budget Amendment SCHEDULE I 3rd Quarter From Fund Debit To Fund Credit # Description Fund Account# Name $ Fund'Account I Name $ Ref New Revenue-offsetting increases in expenditures and revenues I Police Grants 152 3174170 Software License/Maintenance $ 36,000.00 152 8953108 Jag Grant $ 36,000.00 1 Purchase of GreyKey Forensics Software funded by Jag Grant and ICAC Grant General Fund 001 6124152 Banking Services $ 6,000.00 001 8956931 AP Optimizer Rebate $ 6,000.00 2 AP Optimizer rebate to cover banking fees for Finance $ 42,000.00 $ 42,000.00 'Increase Budget Expenditures from Reserves I Police Capital 333 3013500 Small Tools&Minor Equipment $ 156,000.00 333 Reserves $ 156,000.00 3 Replace obsolete Tasers Fire Pension 612 6824161 Retired Leoff Med.Benefit Fire $ 100,000.00 612 Reserves $ 100,000.00 Increase in Retired medical benefits $ 256,000.00 $ 256,000.00 (House Keeping I Close Fund 392(Cumulative Reserve-Capital Improvement Fund)and transfer balance to Cumulative Reserve 392 6520055 Transfer Out $ 42,071.99 1 8950050 Transfer In $ 42,071.99 5 General Fund Public Safety Comm-0.3%CJ 153 3400055 Transfer Out $ 104,697.18 154 8950050 Transfer In $ 104,697.18 6 Close Fund 153(Pubclis Safety Comm-3%)transfer balance to Dispatch Fund 154 Public Safety Comm-0.3%CJ 153 3401200 Overtime $ 40,000.00 154 8950050 Transfer In $ 40,000.00 Close Fund 321(CBD Capital Improvement)and transfer balance to Economic Development CED Business Improvement 321 2580055 Transfer Out $ 55,023.93 123 8950050 Transfer In $ 55,023.93 7 Fund 123 Aquatics 133 5221110 Salaries/Temporary $ 104,175.00 133 8950050 Transfer In $ 120,000.00 8 Council directed to use one-time funds for Franklin Pool from General Fund Aquatics 133 5221200 Overtime $ 911.00 331 8950050 Transfer In $ 50,000.00 Council directed one time funds for the repair of Franklin Pool from General Fund Aquatics 133 5222100 Social Security $ 8,040.00 133 8956714 Aquatics-Franklin $ 12,000.00 Aquatics 133 5222310 Industrial Insurance $ 8,615.00 133 8954716 Lap Swim-Franklin $ 500.00 Aquatics 133 5222700 Unemployment Compensation $ 400.00 133 8954718 Swim Passes-Franklin $ 5,000.00 Aquatics 133 5222712 Paid Family/Medical leave $ 273.00 133 8954721 Lessons-Franklin $ 2,000.00 Aquatics 133 5223110 Office And Operating Supplies $ 300.00 133 8956215 Rentals-Franklin $ 1,000.00 Aquatics 133 5223112 Operating Supplies/General $ 6,000.00 Aquatics 133 5224210 Telephone $ 100.00 Aquatics 133 5224453 State/County Taxes&Assessmts $ 528.00 Aquatics 133 5224701 Pacific Power&Light $ 3,158.00 Aquatics 133 5224702 Cascade Natural Gas $ 2,000.00 Parks Capital 331 5436300 Improvements Other Than Bldgs $ 50,000.00 General Fund 001 6010055 Transfer Out $ 50,000.00 001 Reserves $ 50,000.00 General Fund 001 6010055 Transfer Out $ 120,000.00 001 Reserves $ 120,000.00 Aquatics 133 Reserves $ 6,000.00 $ 602,293.10 $ 602,293.10 $ 900,293.10 $ 900,293.10 '2026 1 of 1 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2026 3rd Qtr Budget Amendment 2026 Adopted Budget Revised Quarter 3 Budget Amendment A B C D I E F I G H I I J K L M Fund 1 Beginning Fund Balance Revenue Expenditures Ending Fund Balance Current Current 2 8/3/2026 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 3 General Government Funds: $ 37,401,718.83 $ 124,404,377.46 $ 4,009,870.04 $ 424,293.10 $ 128,838,540.60 $ 125,114,847.22 $ 7,126,114.14 $ 591,197.18 $ 132,832,158.54 $ 33,408,100.89 4 001 General Fund $ 17,399,312.37 $ 84,280,583.60 $ 2,811,898.89 $ 48,071.99 $ 87,140,554.48 $ 84,666,931.70 $ 5,689,561.88 $ 176,000.00 $ 90,532,493.58 $ 14,007,373.27 15.47% 5 003 .3%Criminal Justice $ 691,590.09 $ 3,741,000.00 $ 3,741,000.00 $ 4,112,910.24 $ 12,509.91 $ 4,125,420.15 $ 307,169.94 7.45% 6 612 Firemens Pension $ 1,127,334.04 $ 1,005,076.00 $ 1,005,076.00 $ 1,072,969.29 $ 100,000.00 $ 1,172,969.29 $ 959,440.75 81.80% 7 613 Police Pension(LEOFF) $ 353,370.34 $ 681,000.00 $ 681,000.00 $ 680,999.55 $ 680,999.55 $ 353,370.79 51.89% 8 131 Parks $ 1,390,056.06 $ 4,787,187.50 $ 291,920.00 $ 5,079,107.50 $ 4,755,728.54 $ 352,919.99 $ 5,108,648.53 $ 1,360,515.03 26.63% 9 141 Streets $ 3,467,462.13 $ 5,919,803.00 $ 250,000.00 $ 6,169,803.00 $ 5,985,522.02 $ 250,000.00 $ 6,235,522.02 $ 3,401,743.11 54.55% 10 123 Economic Development $ 165,000.00 $ 402,000.00 $ 55,023.93 $ 457,023.93 $ 450,933.37 $ 450,933.37 $ 171,090.56 37.94% 11 124 Community Dev $ 520,120.05 $ 1,868,444.00 $ 1,868,444.00 $ 1,841,813.12 $ 1,841,813.12 $ 546,750.93 29.69% 12 125 Community Relations $ 317,511.46 $ 438,000.00 $ 438,000.00 $ 701,486.24 $ 701,486.24 $ 54,025.22 7.70% 13 132 Aquatic Center at MLK JR Park $ 558,983.80 $ 89,200.00 $ 89,200.00 $ 318,578.35 $ 318,578.35 $ 329,605.45 103.46% 14 133 Aquatics Facilities $ 75,180.24 $ 246,664.99 $ 300,000.00 $ 140,500.00 $ 687,164.99 $ 297,957.88 $ 300,000.00 $ 134,500.00 $ 732,457.88 $ 29,887.35 4.08% 15 136 Clean City Program $ 1,222,021.61 $ 952,849.15 $ 952,849.15 $ 583,990.17 $ 583,990.17 $ 1,590,880.59 272.42% 16 144 Cemetery $ 161,165.66 $ 420,000.00 $ 420,000.00 $ 457,259.13 $ 457,259.13 $ 123,906.53 27.10% 17 150 Emergency Services $ 1,124,380.60 $ 2,699,060.00 $ 2,699,060.00 $ 2,625,324.14 $ 2,625,324.14 $ 1,198,116.46 45.64% 18 151 Public Safety Comm $ 755,276.10 $ 2,550,000.00 $ 2,550,000.00 $ 2,808,026.01 $ 2,808,026.01 $ 497,250.09 17.71% 19 154 Dispatch $ 626,551.16 $ 2,069,392.00 $ 154,816.15 $ 144,697.18 $ 2,368,905.33 $ 2,115,118.64 $ 17,571.43 $ 2,132,690.07 $ 862,766.42 40.45% 20 152 Police Grants $ 1,015,414.89 $ 329,840.00 $ 36,000.00 $ 365,840.00 $ 272,681.94 $ 210,000.00 $ 36,000.00 $ 518,681.94 $ 862,572.95 166.30% 21 153 .3%PS Commun $ 148,530.53 $ 280,000.00 $ 280,000.00 $ 283,833.35 $ 144,697.18 $ 428,530.53 $ - 0.00% 22 155 Opioid Lawsuit $ 1,010,405.38 $ 146,621.34 $ 146,621.34 $ 84,000.00 $ 21,341.93 $ 105,341.93 $ 1,051,684.79 998.35% 23 161 DYBID $ 123,383.28 $ 185,750.00 $ 185,750.00 $ 184,927.50 $ 184,927.50 $ 124,205.78 67.16% 24 162 Trolley $ 55,768.11 $ 11,868.93 $ 11,868.93 $ 13,637.00 $ 13,637.00 $ 54,000.04 395.98% 25 163 Front St PBIA $ 7,299.08 $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 7,299.08 291.96% 26 170 Tourism Promo $ 1,279,484.11 $ 2,341,200.00 $ (646,500.00) $ 1,694,700.00 $ 2,108,672.06 $ (646,500.00) $ 1,462,172.06 $ 1,512,012.05 103.41% 27 171 Capitol Theatre $ 65,892.27 $ 488,319.00 $ 488,319.00 $ 488,319.24 $ 488,319.24 $ 65,892.03 13.49% 28 172 Pub Fac District $ 1,147,679.17 $ 1,254,125.00 $ 1,254,125.00 $ 1,176,091.58 $ 1,176,091.58 $ 1,225,712.59 104.22% 29 173 TPA $ 136,079.89 $ 1,223,200.00 $ 1,223,200.00 $ 1,234,782.64 $ 1,234,782.64 $ 124,497.25 10.08% 30 174 Cap Th PFD $ 699,925.38 $ 862,831.00 $ 862,831.00 $ 746,991.57 $ 746,991.57 $ 815,764.81 109.21% 31 180 American Rescue Plan $ 67,700.00 $ 67,961.39 $ 847,735.00 $ - $ 915,696.39 $ 67,961.39 $ 915,435.00 $ 983,396.39 $ - 0.00% 32 184 Lodging Tax Fund $ 277,537.79 $ 2,219,789.86 $ 2,219,789.86 $ 1,795,000.00 $ 3,274.00 $ 1,798,274.00 $ 699,053.65 38.87% 33 185 Affordable Housing $ 973,700.69 $ 135,000.00 $ 135,000.00 $ - $ - $ 1,108,700.69 #DIV/0! 34 272 Cony Ctr PFD $ 419,976.40 $ 1,405,447.04 $ 1,405,447.04 $ 1,880,236.90 $ 1,880,236.90 $ (54,813.46) -2.92% 35 281 GO Bonds $ 17,626.15 $ 1,299,663.66 $ 1,299,663.66 $ 1,299,663.66 $ 1,299,663.66 $ 17,626.15 1.36% CO IV 2026 Adopted Budget Revised Quarter 3 Budget Amendment _ A B C D I E F I G H I I J K L M Fund 1 Beginning Fund Balance Revenue Expenditures Ending Fund Balance Current Current 2 8/3/2026 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 36 Capital Project Funds: $ 23,793,154.74 $ 34,762,968.84 $ 1,172,910.00 $ 50,000.00 $ 35,985,878.84 $ 40,215,607.29 $ 1,360,582.65 $ 303,095.92 $ 41,879,285.86 $ 17,899,747.72 37 321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ 55,023.93 $ 55,023.93 $ - 0.00% 38 322 Cap Th Constr $ 528,672.50 $ 60,000.00 $ 1,073,000.00 $ 1,133,000.00 $ 60,000.00 $ 1,107,445.00 $ 1,167,445.00 $ 494,227.50 42.33% 39 323 YRDA $ 3,091,808.52 $ 3,700,000.00 $ 3,700,000.00 $ 4,147,533.53 $ 4,147,533.53 $ 2,644,274.99 63.76% 40 331 Parks Capital $ 1,024,264.41 $ 263,506.00 $ 99,910.00 $ 50,000.00 $ 413,416.00 $ 274,994.19 $ 153,910.00 $ 50,000.00 $ 478,904.19 $ 958,776.22 200.20% 41 332 Fire Capital $ 558,567.57 $ 163,000.00 $ 163,000.00 $ 80,000.00 $ 29,565.61 $ 109,565.61 $ 612,001.96 558.57% 42 333 Law&Justice Cap $ 940,109.37 $ 250,000.00 $ 250,000.00 $ 132,691.82 $ 20,000.00 $ 156,000.00 $ 308,691.82 $ 881,417.55 285.53% 43 303 .3%L&J Cap $ 768,335.00 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 49,662.04 $ 169,662.04 $ 718,672.96 423.59% 44 342 Reet1 $ 3,327,100.90 $ 1,344,447.84 $ 1,344,447.84 $ 2,762,390.11 $ 2,762,390.11 $ 1,909,158.63 69.11% 45 343 Reet2 $ 620,541.75 $ 1,418,000.00 $ 1,418,000.00 $ 1,282,007.85 $ 1,282,007.85 $ 756,533.90 59.01% 46 344 TBD $ 5,431,331.48 $ 1,671,000.00 $ 1,671,000.00 $ 2,816,993.94 $ 2,816,993.94 $ 4,285,337.54 152.12% 47 346 Streets Capital $ 5,114,888.08 $ 25,193,015.00 $ 25,193,015.00 $ 27,272,434.58 $ 27,272,434.58 $ 3,035,468.50 11.13% 48 370 Cony Ctr Capital $ 2,288,438.34 $ 580,000.00 $ 580,000.00 $ 1,264,560.37 $ 1,264,560.37 $ 1,603,877.97 126.83% 49 392 Cap Impr Reserve $ 44,072.89 $ - $ - $ 2,000.90 $ 42,071.99 $ 44,072.89 $ - 0.00% 50 Enterprise Funds: $ 89,360,893.38 $ 105,191,332.97 I $ - I $ - I $105,191,332.97 $ 113,352,721.48 I $10,855,688.34 I $ - I $124,208,409.82 $ 70,343,816.53 51 421 Airport Operations $ 1,689,600.32 $ 1,599,319.00 $ 1,599,319.00 $ 1,967,906.50 $ 1,967,906.50 $ 1,321,012.82 67.13% 52 422 Airport Capital $ 398,036.53 $ 2,582,100.00 $ 2,582,100.00 $ 2,288,617.32 $ 2,288,617.32 $ 691,519.21 30.22% 53 441 Stormwater Ops $ 3,087,406.37 $ 4,653,343.00 $ 4,653,343.00 $ 5,913,134.66 $ 132,555.12 $ 6,045,689.78 $ 1,695,059.59 28.04% 54 442 Stormwater Cap $ 6,707,784.11 $ 2,538,364.58 $ 2,538,364.58 $ 5,054,313.02 $ 5,054,313.02 $ 4,191,835.67 82.94% 55 462 Transit $ 19,060,078.70 $ 12,750,325.00 $ 12,750,325.00 $ 12,685,886.81 $ 47,869.78 $ 12,733,756.59 $ 19,076,647.11 149.81% 56 464 Transit Capital $ 6,445,291.54 $ 3,450,000.00 $ 3,450,000.00 $ 2,166,995.84 $ 145,523.80 $ 2,312,519.64 $ 7,582,771.90 327.90% 57 471 Refuse $ 6,432,008.45 $ 10,291,935.09 $ 10,291,935.09 $ 10,295,427.24 $ 319,179.58 $ 10,614,606.82 $ 6,109,336.72 57.56% 58 472 WW Cap Fac $ 3,053,716.20 $ 1,000,000.00 $ 1,000,000.00 $ 1,299,236.67 $ 1,299,236.67 $ 2,754,479.53 212.01% 59 473 WW Operating $ 11,081,109.65 $ 26,029,353.72 $ 26,029,353.72 $ 29,859,102.90 $ 818,320.57 $ 30,677,423.47 $ 6,433,039.90 20.97% 60 474 Water Operating $ 6,373,332.83 $ 15,098,500.00 $ 15,098,500.00 $ 14,591,339.70 $ 392,239.49 $ 14,983,579.19 $ 6,488,253.64 43.30% 61 475 Irrigation Operating $ 747,498.61 $ 2,370,275.00 $ 2,370,275.00 $ 2,485,145.34 $ 2,485,145.34 $ 632,628.27 25.46% 62 476 WW Constr $ 5,288,338.63 $ 4,038,364.58 $ 4,038,364.58 $ 4,476,604.18 $ 4,476,604.18 $ 4,850,099.03 108.34% 63 477 Water Capital $ 4,097,133.52 $ 4,062,719.00 $ 4,062,719.00 $ 4,156,388.62 $ 4,156,388.62 $ 4,003,463.90 96.32% 64 478 WW Facilities $ 13,297,738.42 $ 4,000,000.00 $ 4,000,000.00 $ 5,054,450.67 $ 9,000,000.00 $ 14,054,450.67 $ 3,243,287.75 23.08% 65 479 Irrigation Capital $ (66,090.28) $ 10,071,084.00 $ 10,071,084.00 $ 10,402,522.01 $ 10,402,522.01 $ (397,528.29) -3.82% 66 488 WW Rev Bond $ 16,647.17 $ 381,900.00 $ 381,900.00 $ 381,900.00 $ 381,900.00 $ 16,647.17 4.36% 67 491 Irrig Rev Bond $ 30,314.26 $ 273,750.00 $ 273,750.00 $ 273,750.00 $ 273,750.00 $ 30,314.26 11.07% 68 493 WW Rev Bond $ 1,620,948.35 $ - $ - $ - $ - $ 1,620,948.35 #DIV/0! CO W 2026 Adopted Budget Revised Quarter 3 Budget Amendment _ A B C D I E F I G H I I J K L M Fund 1 Beginning Fund Balance Revenue Expenditures Ending Fund Balance Current Current 2 8/3/2026 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 69 Internal Service Funds: $ 19,651,197.08 $ 37,586,420.81 $ - $ - $ 37,586,420.81 $ 39,277,663.31 $ 2,865,318.86 $ - $ 42,142,982.17 $ 15,094,635.72 70 512 Unemploy Reserve $ 511,304.31 $ 267,190.28 $ 267,190.28 $ 219,576.65 $ 219,576.65 $ 558,917.94 254.54% 71 513 Health Reserve $ 4,321,031.49 $ 16,087,135.43 $ 16,087,135.43 $ 15,991,942.77 $ 15,991,942.77 $ 4,416,224.15 27.62% 72 514 Workers Comp Res $ 1,815,802.45 $ 4,209,636.95 $ 4,209,636.95 $ 4,010,762.53 $ 4,010,762.53 $ 2,014,676.87 50.23% 73 515 Risk Mgmt Reserve $ 6,493,494.88 $ 5,582,694.06 $ 5,582,694.06 $ 7,857,041.33 $ 58,595.59 $ 7,915,636.92 $ 4,160,552.02 52.56% 74 516 Wellness $ 257,926.13 $ 75,000.00 $ 75,000.00 $ 66,900.00 $ 66,900.00 $ 266,026.13 397.65% 75 551 Equipment Rental $ (269,535.17) $ 4,067,676.00 $ 4,067,676.00 $ 3,672,794.17 $ 3,672,794.17 $ 125,346.66 3.41% 76 552 Replacement Reserve $ 4,799,663.00 $ 2,718,202.00 $ 2,718,202.00 $ 2,649,350.00 $ 2,696,237.83 $ 5,345,587.83 $ 2,172,277.17 40.64% 77 555 Environmental $ 255,415.14 $ 265,500.00 $ 265,500.00 $ 324,288.50 $ 324,288.50 $ 196,626.64 60.63% 78 560 PW Admin $ 627,752.10 $ 1,798,663.00 $ 1,798,663.00 $ 1,970,284.27 $ 110,485.44 $ 2,080,769.71 $ 345,645.39 16.61% 79 581 Customer SVC $ 838,342.75 $ 2,514,723.09 $ 2,514,723.09 $ 2,514,723.09 $ 2,514,723.09 $ 838,342.75 33.34% 80 Fiduciary Funds: $ 779,840.43 $ 12,000.00 $ - $ - $ 12,000.00 $ 12,000.00 $ - $ - $ 12,000.00 $ 779,840.43 81 710 Cemetery Trust $ 779,840.43 $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ 12,000.00 $ 779,840.43 6498.67% 82 Grand Total $ 170,986,804.46 $ 301,957,100.08 $ 5,182,780.04 $ 474,293.10 $ 307,614,173.22 $ 317,972,839.30 $ 22,207,703.99 $ 894,293.10 $ 341,074,836.39 $ 137,526,141.29 40.32% 83 84 CO