HomeMy WebLinkAbout2017-037 2018 Budget for the City of YakimaORDINANCE NO. 2017-037
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2018;
and making appropriations for estimated expenditures.
WHEREAS, on or before the 2nd day of November, 2017, a Preliminary Budget Summary
for the City of Yakima for the year 2017 was duly filed with the Director of Finance and City Clerk
of the City of Yakima and submitted to the Yakima City Council, all in accordance with applicable
laws, and
WHEREAS, subsequent to November 2, 2017, the City Council held hearings on the
budget and on parts thereof, and on November 21, 2017 and on December 5, 2017, the City
Council held its formal public hearing on the budget all in accordance with applicable laws, and
WHEREAS, subsequent to its formal public hearing, the City Council made adjustments
and changes to the budget as the Council deemed necessary or proper and determined the
allowance in each item, department, classification and fund, all as set forth in the final budget
document attached hereto, all in accordance with applicable laws, now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The budget for the City of Yakima, Washington, for the year 2018 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of Yakima,
Annual Budget - 2018," which is attached hereto as Schedule A and incorporated by reference
herein. There is hereby appropriated for expenditure during the year 2018 the aggregate amounts
listed on the attached Schedule A for each separate fund of the City, all in accordance with Title
3 of the City of Yakima Municipal Code. Pursuant to Article II, Section 9 of the City Charter, the
City Manager shall administer the expenditure of all funds appropriated herein, and the City
Manager is authorized to take all necessary and prudent actions to implement the City Council's
expenditure directives and budget appropriations.
Section 2. The City Clerk is directed to transmit a certified copy of the budget hereby
adopted to the Division of Municipal Corporations in the Office of the State Auditor and to the
Association of Washington Cities.
Section 3. This ordinance is one required to be made by the laws of the State of
Washington, and shall be in full force and effect on January 1, 2018, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed and approved this 12th day of December,
2017.qf5t.
Kathy Coffe
ATTEST:
Sonya Claare, City Clerk
Publication Date: December 15, 20.1.7.
Effective Date: January 1, 2018
•
Appropriation Schedule - 2
City of Yakima
Annual Budget - 2018
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2018 2018
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
001 General Fund $ 74,934,545 $ 67,107,548 28.0%
123 Economic Development 177,457 116,400 -%
124 Community Development 2,494,970 1,472,705 0.6%
125 Community Relations 1,461,382 634,098 0.3%
131 Parks & Recreation 5,542,208 5,485,805 2.3%
141 Streets & Traffic 6,075,064 5,429,233 2.3%
142 Arterial Street 5,775,749 4,902,457 2.0%
144 Cemetery 318,944 268,602 0.1%
150 Emergency Services 1,479,892 1,411,607 0.6%
151 Public Safety Communications 4,306,483 4,289,986 1.8%
152 Police Grants 1,117,820 406,648 0.2%
161 Downtown Yakima Impr District 209,059 188,127 0.1%
162 Trolley 31,763 31,699 -%
163 Front St Business Improvement Area 4,087 3,500 -%
170 Tourist Promotion (Cony Ctr) 2,182,623 1,721,163 0.7%
171 Capitol Theatre 455,158 436,587 0.2%
172 PFD Rev - Convention Center 1,658,718 733,213 0.3%
173 Tourist Promotion Area 785,954 707,200 0.3%
174 PFD Rev - Capitol Theatre 852,487 661,400 0.3%
272 PFD Debt Service 1,194,818 1,029,850 0.4%
281 Misc LTGO Bonds 3,104,726 3,095,992 1.3%
287 1996 LTGO Bonds 506,018 425,265 0.2%
321 C.B.D. Capital Improvement 11,534,525 10,838,560 4.5%
322 Capitol Theatre Construction 68,566 60,000 -%
323 Yakima Revenue Development Area 14,305,674 11,500,142 4.8%
331 Parks & Recreation Capital 424,761 105,000 -%
332 Fire Capital 138,075 80,000 -%
333 Law & Justice Capital 788,955 695,000 0.3%
342 REET 1 3,132,716 476,495 0.2%
343 REET 2 1,446,407 777,646 0.3%
344 Streets Capital 932,710 550,000 0.2%
370 Convention Center Cap Improvement 1,224,492 466,560 0.2%
392 Cumulative Reserve - Capital Impr 265,132 10,000 -%
421 Airport Operating 1,332,762 1,278,178 0.5%
422 Airport FAA 6,282,603 3,884,193 1.6%
Appropriation Schedule - 2
City of Yakima
Annual Budget - 2018
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
Fund/Description
441 Stormwater Operating
442 Stormwater Capital
462 Transit Operating
464 Transit Capital
471 Refuse
472 Wastewater Capital - Facilities
473 Wastewater Operating
474 Water Operating
475 Irrigation Operating
476 Wastewater Capital - Construction
477 Water Capital
478 Wastewater Capital - Projects
479 Irrigation Capital
486 2008 Water Bond
488 2008 Wastewater Bond
491 2004 Irrigation Bond
493 2003 Wastewater Bond
512 Unemployment Comp
513 Employee Health Benefit Reserve
514 Workers' Compensation Reserve
515 Risk Management Reserve
516 Wellness/EAP
551 Equipment Rental
555 Environmental
560 Public Works Administration
612 Firemen's Relief & Pension
632 YakCorps
710 Cemetery Trust
2018
Projected
Resources
2018
Budget Percent of
Appropriation Budget
4,320,867
5,202,600
11,302,965
6,746,296
8,043,415
3,068,527
27,400,977
11,344,061
2,706,293
8,179,481
5,187,699
3,462,535
10,214,694
598,580
414,662
352,354
2,785,148
319,134
13,161,819
1,955,031
4,286,691
90,820
6,424,764
955,099
1,532,776
2,305,547
655,000
685,969
3,251,193 1.4%
2,450,000 1.0%
9,682,563 4.0%
500,000 0.2%
7,193,658 3.0%
1,250,000 0.5%
23,892,893 10.0%
10,450,868 4.4%
1,802,753 0.8%
5,560,000 2.3%
1,696,500 0.7%
2,950,000 1.2%
8,367,542 3.5%
231,000 0.1%
413,813 0.2%
321,341 0.1%
1,165,300 0.5%
182,706 0.1%
12,961,129 5.4%
1,821,376 0.8%
4,021,304 1.7%
66,900 —%
4,746,938 2.0%
422,950 0.2%
1,254,593 0.5%
1,229,483 0.5%
655,000 0.3%
12,000 —%
$ 300,251,108 $ 239,834,665
Appropriation Schedule - 3
1
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 9.
For Meeting of: December 12, 2017
ITEM TITLE: Ordinance adopting a 2018 Budget for the City of Yakima
SUBMITTED BY: Cliff Moore, City Manager
Tara Lewis, Financial Services Manager
SUMMARY EXPLANATION:
In accordance with state law, the City is required to adopt a budget prior to the end of the
preceding year. Attached is an Ordinance to adopt the final 2018 Budget for the City of Yakima.
The initial 2018 Budget as proposed by staff was first presented at a series of Study Sessions
on October 10th, 12th, 17th and 19th, 2017. As a result of those sessions various modifications
were made according to Council direction. The resulting 2018 Preliminary Budget was filed with
the City Clerk and posted online for public review on November 2, 2017. Subsequently, two
Public Hearings have been held regarding that Preliminary Budget on November 21 and
December 5, 2017.
Two Ordinances were required as a result of Policy updates that were included in the Preliminary
Budget, one regarding the elimination of a cap on utility tax and one regarding a vehicle tab fee to
fund the Transportation Benefit District (TBD) project list that was developed and adopted in
2017. Those ordinances were passed by Council at their Business Meeting on December 5,
2017.
The final 2018 Budget appropriation is attached to the Ordinance as Schedule A. Preceding the
Ordinance is a summary analysis and discussion of the major points of the 2018 Final Budget
along with illustrative charts and lists.
ITEM BUDGETED:
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR
SUBMITTAL:
City Manager
STAFF RECOMMENDATION:
Pass ordinance
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date
D 2018 Final Budget Transmittal 12/6/2017
D 2018 Budget Ordinance with Schedule A 12/6/2017
Type
Cover Memo
Ordinance
2
3
Memorandum
Date: December 12, 2017
To: The Honorable Mayor and Members of City Council
From: Cliff Moore, City Manager
Tara Lewis, Financial Services Manager
Subject: 2018 Budget Adoption
We are pleased to transmit the final 2018 City of Yakima Budget for Council's consideration and
adoption. This is a prudent budget balanced citywide within available resources of $300.3 million. The
overall 2018 budget represents a 12.5% increase over the projected 2017 year-end estimate as well as
citywide ending fund balance reserves of $60.4 million or 25.2% of budgeted expenditures. Increases in
expenditures primarily represent equipment and facility improvements in the Enterprise funds which
are not funded by the general revenues of the City, but have their own dedicated revenue sources.
General Government Budget
Included in the final 2018 Budget is a 1% increase in the Ad Valorem Property Tax which was passed by
Council after a Public Hearing at their Business Meeting on November 7, 2017. This vital revenue
source represents approximately one quarter of General Government funding, yet due to legal
restrictions it is not allowed to keep pace with inflationary increases that drive up the costs obligated to
be paid by General Government. The impact to the budget over time is that this revenue source has
been covering smaller and smaller portions of the services provided to the community - notably public
safety, street maintenance and parks and recreation services.
Approximately another quarter of General Government funding is derived from taxes on utilities
provided within the City. A 6% tax is charged on the gross revenues of the companies providing
electrical service, natural gas, telephone and cellular telephone services. There is also a 6% use tax
charged on brokered natural gas. Historically the City has limited part of the tax paid by the largest
utility customers. While there was a 2% tax charged on all revenues, 4% of the tax was limited to a cap
of $4,000 until 2017 and then to a cap of $8,000. The 2018 Budget includes revenue expected to be
realized from the elimination of this cap. A utility customer's monthly bill would have to exceed
$200,000 to have any impact on an individual customer within the City. The elimination of this cap will
help make up for the limit on the property tax revenue discussed above.
The two revenue sources mentioned above together account for approximately one half of General
Government revenues. The other half is made up of sales taxes (one quarter), and the final quarter is
made up of all other revenues combined (fees, charges, grants, etc.).
Since a primary objective for the City in developing the 2018 Budget is the restoration of General
Government Fund Balance to policy level, there are very few new expenditure initiatives. New items
included in the 2018 Budget to be funded from General Government revenues include Trolley repairs
and improvements ($10,000), a citywide wellness fair ($5,000) and registrations for a Domestic Violence
Conference ($2,000).
2018 Budget Adoption Memorandum - 1
4
The 2018 year-end General Government operating reserves are projected to be $8.5 million, which is
10.9% of 2018 expenditures. This represents an increase in operating reserves expressed as a percentage
of expenditures from the 2017 year-end estimate of 10.3%.
The following chart depicts the City's General Government reserve balances and their percent of
expenditures from 2015 and 2016, as estimated for 2017 and as projected for 2018.
General Government
RESERVE BALANCES
GENERAL GOVERNMENT FUNDS
2017
2015 2016 Year End 2018
Actual Actual Estimate Projected Change
Beginning Fund Balance $ 9,412,400 $ 7,152,826 $ 7,933,127 $ 7,934,677
Revenues 70,265,428 74,051,847 76,698,525 78,617,140 2.5%
Expenditures 72,525,002 73,271,546 76,696,975 78,022,587 1.7%
Ending Fund Balance $ 7,152,826 $ 7,933,127 $ 7,934,677 $ 8,529,230 7.5%
Reserve as a % of Expenditures
9.9% 10.8% 10.3% 10.9%
Note: 2017 Year -End Estimate is shown net of a one-time LED project revenue and expenditure of $2,783,846 for comparability
purposes.
The General Government operating reserves are currently less than the City's financial management
goal of 16.7%, although as recently as the end of 2013 those reserves were above target at 17.1% of
expenditures. A number of events occurred in 2014 and 2015 that resulted in using reserve balances to
satisfy obligations where revenue fell short of budget and expenditures grew at the same time. During
2016 and 2017 the City has emphasized its operational goal of fiscal sustainability by working to rebuild
the reserves. This final 2018 Budget reflects the progress already made toward this goal in its estimated
beginning fund balance and extends this commitment of careful budgetary management throughout the
coming year to end 2018 in a stronger fiscal position. It is anticipated that with continued fiscal
prudence, reserves will increase to meet or exceed the policy level of 16.7% over the next few years.
2018 Budget Adoption Memorandum - 2
5
Citywide Budget
The following chart summarizes the total City Budget, including estimated beginning fund balances,
revenues, expenditures and ending balances.
General Fund
Parks and Recreation
Street & Traffic Operations
General Government Subtotal
Utilities/Other Operating
Capital Improvement
Risk Management Reserves
Employee Benefit Reserves
Trust and Agency Funds
G.O. Bond Debt Service
Utility Revenue Bond Debt Service
Total
2018 FINAL BUDGET SUMMARY
Estimated
2018 Beg.
Fund Balance
2018
Projected
Revenues
$ 7,205,269
72,803
656,605
$ 67,729,276
5,469,405
5,418,459
2018
Proposed
Expenditures
$ 67,107,548
5,485,805
5,429,233
Increase in
(Decrease in)
Reserves
Estimated
2018 Ending
Balance
$ 621,728 $ 7,826,997
(16,400) 56,403
(10,774) 645,831
7,934,677
17,808,972
36,317,593
113,550
1,131,513
1,833,592
251,607
2,021,465
78,617,140
75,091,805
52,064,602
4,173,141
14,395,290
1,812,924
4,553,955
2,129,280
78,022,586
77,059,523
57,120,095
4,021,304
15,032,112
1,896,483
4,551,107
2,131,454
594,554
(1,967,718)
(5,055,493)
151,837
(636,822)
(83,559)
2,848
(2,174)
8,529,231
15,841,254
31,262,100
265,387
494,691
1,750,033
254,455
2,019,291
$ 67,412,969
$ 232,838,137
$ 239,834,664
$ (6,996,527)
$ 60,416,442
Fund balances in non -General Government funds are projected to decrease overall, primarily in Utility
and Capital funds with new and ongoing projects. It is customary for these funds to accumulate
reserves for the purpose of upcoming expenditures toward new equipment and facility improvements.
Capital Improvements
The 2018 Budget includes capital investment expenditures of $57.1 million to address various needs in
plant, equipment and infrastructure replacement and refurbishment. These capital improvements and
expenditures are accounted for in the City's capital funds and the equipment replacement portion of the
Equipment Rental & Replacement fund. Some major projects were budgeted in prior years and have
been carried forward. Some projects included in these totals will not be completed in 2018 and will be
carried forward into future years. Please refer to the Policy Issue section for the new projects and
equipment included in the 2018 Budget.
2018 Budget Adoption Memorandum - 3
6
Staffing
Proposed full-time equivalent employees are 766.95 citywide. A reorganization in General Government
staffing effected a decrease of 0.75 FTE's. Public Works increased by 2.0 FTE's.
The following chart summarizes the general government (i.e. tax -supported) and non -general
government position additions, deletions and transfers implemented mid -year 2017 as well as those
included in the 2018 budget. Each of the Non -General Government proposals has an identified revenue
source or other expenditure reduction to support the additional cost.
2018 BUDGETED POSITION ADJUSTMENTS
Fund/Department - Description
# of
FTEs
Gen Govt
Base &
Benefits
Other
Base &
Benefits
Remarks
Mid -Year Changes
General Government
Assistant City Manager
Water Services Specialist
Director of Utilities
Economic Development Asst
Total General Gov't
2018 Budget Changes
General Fund
Emergency Management Specialist
Senior Planner
Total General Fund
Other Funds
Solid Waste Maintenance Worker
Custodian
Total 2018 Budget Changes
1.00 $ 182,400
0.25 13,800
(1.00) (147,000)
(1.00) (82,600)
(0.75) (33,400)
(1.00) (103,800)
1.00 82,600
— (21,200)
1.00
1.00
2.00
New position / reorganization
Position increased to full time
Deleted due to reorganization
Deleted due to reorganization
— Program returned to County
— Position reactivated
65,400 New Position
51,500 New Position
116,900
Total Budget Changes 1.25 ($54,600) $116,900
Total General Gov't Positions
Total Other Fund Positions
Total Positions
(0.75)
2.00
1.25
In the 2018 budget, the City continues to accommodate Federal and State unfunded mandates and
provide critical public safety and other essential services. In an effort to minimize costs and increase
efficiencies, management has increased, decreased, and reorganized personnel resources in both the
2017 and 2018 budget.
It should be noted that the per capita number of General Government full-time equivalent employees
(FTE's) has decreased per thousand of population from 6.0 FTE's in 2008 down to 5.3 FTE's in 2017.
2018 Budget Adoption Memorandum - 4
Major Policy Considerations
The following chart represents new initiatives included in the 2018 Budget:
2018 POLICY ISSUES
Policy Issue Fund / Funding Source
Amount
7
Revenue Options
Eliminate Utility Tax Cap on External Utilities
Transportation Benefit District Funding
City Administration
City -Wide Wellness Fair
Convention Center
Mobile Information Center Kiosk
Consultant Services
Trolley
Trolley Facility Repairs & Maintenance
Legal
Domestic Violence Conference
Yakima Airport
Parking Fee Increase
Airport Layout Plan Update
West General Aviation apron
Public Works
Transit
Solar Lighted Passenger Shelters
Sidewalks & ADA ramps
Dial -A -Ride Passenger Counter System
Tracking & Reporting Software
Solid Waste - Refuse
Add one Solid Waste Maintenance Position
Curbside Recycling
Wastewater
Security Fencing
Ultraviolet Disinfection System Updates
Wastewater Trunk Line Upsizing
72nd Ave Wastewater Service
Aging Infrastructure Repair/Replacement
Stormwater
Maintenance of Yakima Urban Streams
Streets and Intersections Infrastructure
General Fund Revenue
Vehicle Tab Fee/ Street
Construction Fund
General Fund
Hotel/Motel Tax
Hotel/Motel Tax
General Fund
General Fund
Airport Revenue
Airport Capital Grants
FAA - 90% PFC - 10%
Airport Capital Grants
FAA - 90% PFC - 10%
Transit Capital Fund / Grant
Transit Capital Fund
Transit Capital Fund
Transit Capital Fund
Refuse Fund
Refuse Fund
Wastewater Capital
Wastewater Capital
Wastewater Capital
Wastewater Capital
Wastewater Capital
Stormwater Capital
Stormwater Capital
Up to $550,000
$1.3 to $1.5 million
annually
$5,000
$25,000
$10,000
$10,000
$2,000
$38,000
$500,000
$1,300,000
$130,000
$100,000
$50,000
$150,000
$59,000
$30,000
$150,000
$500,000
2018 - $1,000,000
2019 - $1,000,000
$120,000
$750,000
$100,000 per year
$1,000,000
2018 Budget Adoption Memorandum - 5
8
2018 Budget Adoption Memorandum - 6
9
2018 EXPENDITURE BUDGET BY FUND
Trust & Agency Funds GO Bund Debt Servic
51,896,483 54,551,107
Employee Benefit Reserves
515,032,112
Risk Management Reserves 62''`'
54,021,304
1.7'i;,
Capital Improvement
557,120,095
Utility Bund Debt Service
52,131,454
0.9%
Utilities/Other Operating
577,059,523
32.1
2018 REVENUE BUDGET BY FUND
Trust & Agency Funds
51,812,924
Employee Benefit Reserves
514,395,_'90
Risk tilanagement Reserves h,2''
54,173,141
1.8",,
Capital Improvement
552,064,602
General Fund
567,107,548
Parks
55,485,805
Streets & Traffic
55,429,23 5
2.3
GO Bond Debt Service
54,553,955
2.0"s,
Utility Bond Debt Service
52,129,280
Utilities/Other Operating
$75,091,8115
32.3')
General Fund
567,729,276
29.1`4
Parks
55,469,405
2.3,E
Streets & Traffic
55,418,459
2.3",
2018 Budget Adoption Memorandum - 7
10
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Expenditures
2016
Actual
Expenditures
2017
Amended
Budget
2017
Year -End
Estimate
2018
Proposed
Expenditures
2018
vs 2017
Est
General Government
City Management
Indigent Defense
City Council
City Clerk/Records
Human Resources
Legal
Municipal Court
Planning
Code Administration
City Hall Facility
Economic Development
Police
Fire
Information Technology
Intergovernmental
Transfers
Financial Services
State Examiner
Police Pension
Utility Services
Parking
Purchasing
Engineering
Contingency
Total General Fund
Parks & Recreation
Street & Traffic Operations
Total General Government Funds
$ 418,042
952,414
258,909
700,223
607,585
1,479,124
1,420,308
597,187
1,767,886
487,271
711,003
27,069,183
12,258,513
3,072,104
189,360
4,839,545
1,546,084
100,301
925,129
1,411,308
148,232
625,121
663,965
$ 399,805
965,500
252,176
582,429
724,580
1,703,161
1,496,999
669,715
1,877,343
521,591
743,507
28,119,824
13,128,867
3,478,097
155,287
5,352,664
1,625,592
117,000
964,997
1,674,646
177,640
608,463
753,162
(675,000)
$ 400,677
1,030,000
253,946
696,269
688,503
1,704,107
1,470,272
593,524
1,831,218
547,859
621,085
28,559,803
13,626,565
3,562,363
157,487
4,009,924
1,594,351
128,526
928,497
1,734,863
178,407
593,796
688,831
$ 434,550
1,050,000
262,650
675,267
763,825
1,686,272
1,585,265
629,748
1,926,299
533,319
514,138
29,529,034
13,807,552
3,523,653
160,372
3,952,540
1,651,963
130,000
927,497
1,829,146
178,783
624,773
730,903
62,248,797
5,421,860
5,600,888
65,418,045
5,583,642
7,518,427
65,600,873
5,520,884
8,359,064
67,107,549
5,485,805
5,429,233
$ 73,271,545 $ 78,520,114 $ 79,480,821 $ 78,022,587
8.5 %
1.9 %
3.4 %
(3.0)%
10.9 %
(1.0)%
7.8 %
6.1 %
5.2 %
(2.7)%
(17.2)%
3.4 %
1.3 %
(1.1)%
1.8 %
(1.4)%
3.6 %
1.1 %
(0.1)%
5.4 %
0.2 %
5.2 %
6.1 %
n/a
2.3 %
(0.6)%
(35.0)%
(1.8)%
2018 Budget Adoption Memorandum - 8
11
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Revenues
2018
Projected
Revenue
General Fund
Parks & Recreation
Street & Traffic Operations
Total General Government Funds
$ 67,729,276
5,469,405
5,418,459
2018 Estimated
Beginning
Fund
Balance
Ending
Fund
Balance
$ 7,205,269 $
72,803
656,605
7,826,996
56,403
645,831
Increase
(Decrease)
In Fund
Balance
$ 621,727
(16,400)
(10,774)
$ 78,617,140 $ 7,934,677 $ 8,529,230 $ 594,553
2018 Budget Adoption Memorandum - 9
12
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Expenditures
2016
Actual
Expenditures
2017
Amended
Budget
2017
Year -End
Estimate
2018
Proposed
Expenditures
2018
vs 2017
Est
Other Operating/Enterprise
Economic Development
Community Development
Community Relations
Cemetery
Emergency Services
Public Safety Communications
Police Grants
Downtown Improvement District
Trolley (Yakima Interurban Lines)
Front St Business Impr Area
Tourist Promotion (Cony Ctr)
Capitol Theatre
PFD Revenue -Convention Center
Tourist Promotion Area
PFD Revenue -Capitol Theatre
Airport Operating Fund
Stormwater Operating
Transit
Refuse
Wastewater Operating
Water Operating
Irrigation Operating
Equipment Rental
Environmental Fund
Public Works Administration
Total Other Operating/Enterprise
$ 207,132
1,189,804
560,671
254,482
1,373,260
3,505,645
358,017
198,017
80,450
8,097
1,641,685
420,497
724,692
662,836
628,855
1,108,923
2,752,882
8,234,002
6,416,963
21,129,918
9,922,482
1,881,467
5,606,206
184,160
1,199,053
$ 134,266
4,146,239
644,764
280,957
1,417,413
3,775,176
384,078
201,353
1,355
3,500
1,709,375
434,878
733,213
707,200
661,400
1,248,700
3,459,881
9,447,643
6,969,474
23,546,152
10,208,593
1,737,460
4,727,725
439,950
1,288,066
$ 101,339
4,111,372
638,185
278,424
1,425,987
3,838,360
396,692
184,853
29,220
3,500
1,699,375
443,278
733,213
707,200
661,400
1,234,845
3,475,153
9,350,506
6,986,115
23,591,186
10,269,135
1,767,461
5,577,018
164,500
1,272,359
$ 116,400 14.9 %
1,472,705 (64.2)%
634,098 (0.6)%
268,602 (3.5)%
1,411,607 (1.0)%
4,289,986 11.8 %
406,648 2.5 %
188,127 1.8 %
31,699 8.5 %
3,500
1,721,163 1.3 %
436,587 (1.5)%
733,213
707,200
661,400
1,278,178 3.5 %
3,251,193 (6.4)%
9,682,563 3.6 %
7,193,658 3.0 %
23,892,893 1.3 %
10,450,868 1.8 %
1,802,753 2.0 %
4,746,938 (14.9)%
422,950 157.1 %
1,254,593 (1.4)%
(2.4)%
0/0
0/0
0/0
0/0
$ 70,250,196 $ 78,308,811 $ 78,940,676 $ 77,059,522
2018 Budget Adoption Memorandum - 10
13
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Revenues
2018 Estimated Increase
2018 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenue Balance Balance Balance
Other Operating/Enterprise
Economic Development $ 117,016 $ 60,441 $ 61,057 $ 616
Community Development 1,481,868 1,013,102 1,022,265 9,163
Community Relations 674,990 786,392 827,284 40,892
Cemetery 264,950 53,994 50,342 (3,652)
Emergency Services 1,389,235 90,658 68,286 (22,372)
Public Safety Communications 4,241,221 65,262 16,497 (48,765)
Police Grants 346,000 771,820 711,172 (60,648)
Downtown Improvement District 200,340 8,718 20,931 12,213
Trolley (Yakima Interurban Lines) 31,704 59 64 5
Front St Business Impr Area 3,735 352 587 235
Tourist Promotion (Cony Ctr) 1,732,250 450,373 461,460 11,087
Capitol Theatre 430,720 24,438 18,571 (5,867)
PFD Revenue -Convention Center 868,710 790,008 925,505 135,497
Tourist Promotion Area 707,550 78,404 78,754 350
PFD Revenue -Capitol Theatre 660,500 191,987 191,087 (900)
Airport Operating Fund 1,271,379 61,383 54,584 (6,799)
Stormwater Operating 3,779,989 540,878 1,069,674 528,796
Transit 9,199,125 2,103,840 1,620,402 (483,438)
Refuse 7,298,235 745,180 849,757 104,577
Wastewater Operating 22,762,417 4,638,559 3,508,083 (1,130,476)
Water Operating 9,712,000 1,632,061 893,193 (738,868)
Irrigation Operating 1,803,500 902,793 903,540 747
Equipment Rental 4,630,292 1,794,472 1,677,826 (116,646)
Environmental Fund 280,000 675,099 532,149 (142,950)
Public Works Administration 1,204,079 328,697 278,183 (50,514)
Total Other Operating/Enterprise $ 75,091,805 $ 17,808,970 $ 15,841,253 $ (1,967,717)
2018 Budget Adoption Memorandum - 11
14
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Expenditures
Capital Improvement
Arterial Street
C.B.D. Capital Improvement
Capitol Theatre Construction
Yakima Rev Development Area
Parks & Recreation Capital
Fire Capital
Law & Justice Capital
Public Works Trust Construction
REET 2 Capital Construction
Street Capital Fund
Convention Center Capital Impr
Cum. Reserve for Capital Impr
Airport FAA
Stormwater Capital
Transit Capital Reserve
Wastewater Facilities Capital Rsv
Wastewater Construction
Water Capital
Wastewater Capital
Irrigation Capital
Total Capital Improvement
Contingency/Operating Reserves
FRS/Capitol Theatre Reserve
Risk Management
Total Contingency/Operating Reserves
2016
Actual
Expenditures
$ 2,597,172
709,609
164,825
951,253
3,020,576
800,298
468,792
618,569
977,372
167
255,692
1,272,262
9,517,393
107,762
2,171,211
127,357
619,275
312,384
124,087
467,294
2017
Amended
Budget
2017
Year -End
Estimate
2018
Proposed
Expenditures
2018
vs 2017
Est
$ 4,867,075
10,888,560
202,000
2,168,686
2,225,500
2,648,617
833,600
1,674,614
782,452
401,500
412,000
115,000
2,815,089
3,900,000
2,269,675
879,000
8,910,000
1,444,000
3,750,000
8,367,542
$ 2,073,000
66,455
202,000
1,868,828
2,438,639
1,108,405
824,886
526,804
782,452
95,000
412,000
461,654
2,746,787
1,520,000
2,232,730
879,000
4,676,011
1,175,160
850,000
659,883
$ 4,902,457
10,838,560
60,000
11,500,142
105,000
80,000
695,000
476,495
777,646
550,000
466,560
10,000
3,884,193
2,450,000
500,000
1,250,000
5,560,000
1,696,500
2,950,000
8,367,542
$ 25,283,350 $ 59,554,910 $ 25,599,694 $ 57,120,095
136.5 %
n/a
(70.3)%
515.4 %
(95.7)%
(92.8)%
(15.7)%
(9.5)%
(0.6)%
478.9 %
13.2 %
(97.8)%
41.4 %
61.2 %
(77.6)%
42.2 %
18.9 %
44.4 %
247.1 %
n/a
123.1 %
$ 36,641 $ - $ - $ n/a
3,352,878 3,813,381 3,696,323 4,021,304 8.8 %
$ 3,389,519 $ 3,813,381 $ 3,696,323 $ 4,021,304 8.8 %
2018 Budget Adoption Memorandum - 12
15
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Revenues
2018
Projected
Revenue
Capital Improvement
Arterial Street
C.B.D. Capital Improvement
Capitol Theatre Construction
Yakima Rev Development Area
Parks & Recreation Capital
Fire Capital
Law & Justice Capital
Public Works Trust Construction
REET 2 Capital Construction
Street Capital Fund
Convention Center Capital Impr
Cum. Reserve for Capital Impr
Airport FAA
Stormwater Capital
Transit Capital Reserve
Wastewater Facilities Capital Rsv
Wastewater Construction
Water Capital
Wastewater Capital
Irrigation Capital
Total Capital Improvement
Contingency/Operating Reserves
FRS/Capitol Theatre Reserve
Risk Management
Total Contingency/Operating Reserves
$ 4,474,885
10,821,250
60,000
13,000,000
374,000
163,000
421,516
1,070,718
986,270
705,000
455,500
4,719,343
1,060,000
1,408,000
700,000
2,900,000
1,026,560
501,500
7,217,060
$ 52,064,602
$
4,173,141
$ 4,173,141
2018 Estimated
Beginning
Fund
Balance
Ending
Fund
Balance
$ 1,300,863
713,275
8,566
1,305,674
50,761
(24,925)
367,439
2,061,998
460,137
227,710
768,992
265,132
1,563,260
4,142,600
5,338,296
2,368,527
5,279,481
4,236,139
2,961,035
2,997,634
$ 873,291
695,965
8,566
2,805,532
319,761
58,075
93,955
2,656,221
668,761
382,710
757,932
255,132
2,398,410
2,752,600
6,246,296
1,818,527
2,619,481
3,566,199
512,535
1,847,152
Increase
(Decrease)
In Fund
Balance
$ (427,572)
(17,310)
1,499,858
269,000
83,000
(273,484)
594,223
208,624
155,000
(11,060)
(10,000)
835,150
(1,390,000)
908,000
(550,000)
(2,660,000)
(669,940)
(2,448,500)
(1,150,482)
$ 36,392,594 $ 31,337,101 $ (5,055,493)
$ - $
113,550
$ 113,550 $
265,387
$
151,837
265,387 $ 151,837
2018 Budget Adoption Memorandum - 13
16
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Expenditures
2016 2017
Actual Amended
Expenditures Budget
2017
Year -End
Estimate
2018
Proposed
Expenditures
2018
vs 2017
Est
Employee Benefit Reserves
Unemployment Compensation
Employees Health Benefit
Workers' Compensation
Wellness/EAP Fund
Total Employee Benefit Reserves
Trust and Agency Funds
Firemen's Relief & Pension
YakCorps Agency Fund
Cemetery Trust
Total Trust and Agency Funds
Debt Service
L.I.D. Guaranty
PFD Debt Service
General Obligation Bonds
Water-Irrigation/Sewer Bonds
Total Debt Service
Total City Budget
$ 157,319 $ 227,353
11,050,950 12,308,313
1,424,351 1,290,919
57,279 101,800
$ 571,812
13,908,833
2,066,268
70,000
$ 182,706
12,961,129
1,821,376
66,900
$ 12,689,899 $ 13,928,385 $ 16,616,913 $ 15,032,111
(68.0)%
(6.8)%
(11.9)%
(4.4)%
(9.5)%
$ 1,162,654 $ 1,289,452 $ 1,207,152 $ 1,229,483 1.8 %
655,000 655,000 655,000
12,000 12,000 12,000 12,000
0/0
0/0
$ 1,174,654 $ 1,956,452 $ 1,874,152 $ 1,896,483 1.2 %
$ 25,329
1,024,025
3,736,939
2,129,054
1,029,213 1,029,213
3,746,047 3,746,047
2,127,754 2,127,754
1,029,850
3,521,257
2,131,454
$ 6,915,347 $ 6,903,014 $ 6,903,014 $ 6,682,561
n/a
0.1 %
(6.0)%
0.2 %
(3.2)%
$ 192,974,517 $ 242,985,065 $ 213,111,591 $ 239,834,665 12.5 %
2018 Budget Adoption Memorandum - 14
17
2018 FINAL BUDGET BY CITY FUNCTIONAL GROUPING
Revenues
2018
Projected
Revenue
Employee Benefit Reserves
Unemployment Compensation
Employees Health Benefit
Workers' Compensation
Wellness/EAP Fund
Total Employee Benefit Reserves
Trust and Agency Funds
Firemen's Relief & Pension
YakCorps Agency Fund
Cemetery Trust
Total Trust and Agency Funds
Debt Service
L.I.D. Guaranty
PFD Debt Service
General Obligation Bonds
Water-Irrigation/Sewer Bonds
Total Debt Service
Total City Budget
$ 194,750
12,786,620
1,383,920
30,000
$ 14,395,290
$ 1,136,924
655,000
21,000
$ 1,812,924
$
1,029,213
3,524,743
2,129,280
$ 6,680,811
$ 232,838,137
2018 Estimated
Beginning
Fund
Balance
Ending
Fund
Balance
$ 124,384
375,199
571,111
60,820
$ 136,428
200,690
133,655
23,920
Increase
(Decrease)
In Fund
Balance
$ 12,044
(174,509)
(437,456)
(36,900)
$ 1,131,514 $ 494,693 $ (636,821)
$ 1,168,623 $ 1,076,064 $ (92,559)
664,969 673,969 9,000
$ 1,833,592 $ 1,750,033
$ $
165,605
86,002
2,021,465
164,968
89,488
2,019,291
$ (83,559)
$
(637)
3,486
(2,174)
$ 2,273,072 $ 2,271,322 $ (1,750)
$ 67,412,971 $ 60,416,443 $ (6,996,528)
2018 Budget Adoption Memorandum - 15
18
2018 Budget Adoption Memorandum - 16