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Home My WebLink About2002-059 2003 Budget Adoption (FUNDING ORDINANCE) ORDINANCE NO. 2002- 59 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2003; and making appropriations for estimated expenditures. WHEREAS, on or before the 1st day of November, 2002, a Preliminary Budget for the City of Yakima for the year 2003 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 1, 2002, the City Council held hearings on the budget and on parts thereof, and on November 26, 2002, 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 2002 is hereby adopted in its final form and content as set forth in the budget document entitled "City of Yakima, Annual Budget - 2003," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2003 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 BUDTRE A 1 -- 12/12/2002 • 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, 2003, upon its passage and publication as provided by law. - PASSED BY THE CITY COUNCIL, signed and approved this 1 l day of December, 2002. .07 ate Mary Place, Mayor ATTEST: Sa City Clerk Publication Date: j,,; — ag Effective Date: 1 3 BUDTRE A 2 -- 12/12/2002 City of Yakima Page 1 of 2 Annual Budget -2003 Schedule A Summary of Appropriations by Fund 2003 2003 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 000 General Fund $40,426,469 $36,886,437 28.74% 123 Economic Development 259,291 101,950 0.08% 124 Community Development 2,690,953 2,487,387 1.94% 125 Cable TV 962,475 406,155 0.32% 131 Parks & Recreation 3,847,154 3,558,376 2.77% 140 Growth Management 0 0 0.00% 141 Street & Traffic Operations 5,083,354 4,762,306 3.71% 142 Arterial Street 5,786,199 5,762,297 4.49% 143 Transportation Improvement 113 0 0.00% 144 Cemetery 311,436 295,873 0.23% 150 Emergency Services 1,055,810 819,174 0.64% 151 Public Safety Communications 2,409,823 2,276,968 1.77% 161 Parking & Business Improvement Area 269,728 95,398 0.07% 162 Trolley (Yakima Interurban Lines) 12,804 7,000 0.01% 163 Front Street Business Improvement Area 9,298 3,000 0.00% 170 Tourist Promotion 1,092,856 986,377 0.77% 171 Capitol Theatre 229,245 175,786 0.14% 172 Public Facilities District Revenue 532,235 500,000 0.39% 195 Contingency 443,016 300,000 0.23% 198 FRS /Capitol Threatre Reserve 1,259,676 71,927 0.06% 221 L.I.D. Guaranty 66,337 0 0.00% 271 Housing LTGO Note Redemption 207,258 207,250 0.16% 272 2002 PFD Convention Center G. O. Debt 726,627 474,195 0.37% 273 2002 PFD Convention Center Revenue Bond 0 0 0.00% 281 1985 G.O. Div /Dam Redemption 0 0 0.00% 282 1998 LTGO Street Bond 248,419 178,115 0.14% 283 1994 G. O. LTD Levy Redemption 801,941 547,195 0.43% 284 1995 G. O. Street, Parks & Fire 489,646 344,947 0.27% 285 1997 G. O. Line of Credit 19,556 19,501 0.02% 287 1996 G. O. LTD Levy Redemption 536,109 449,197 0.35% 289 LID Debt Service Control Fund 211,456 103,000 0.08% 321 CBD Capital Improvement 257,867 72,413 0.06% 331 Parks & Recreation Capital 2,218,815 2,167,000 1.69% 332 Fire Capital 765,833 104,500 0.08% 333 Law and Justice Capital 2,015,084 1,779,000 1.39% 342 Public Works Trust Construction 778,171 461,823 0.36% erp /cre 12/11/2002 2:22 PM City of Yakima Page 2 of 2 ' Annual Budget -2003 Schedule A Summary of Appropriations by Fund 2003 2003 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 345 LID Construction Control Fund 350,000 350,000 0.27% 364 Transit Capital Reserve 1,722,264 315,000 0.25% 370 Convention Center Capital Improvement 4,840,708 4,637,044 3.61% 392 Cum. Reserve for Capital Improvement 1,606,162 1,470,000 1.15% 462 Transit 5,003,388 4,938,730 3.85% 471 Refuse 3,200,046 3,124,780 2.44% 472 Wastewater Facility Reserve 468,609 400,000 0.31% 473 Sewer Operating 14,053,040 12,940,867 10.08% 474 Water Operating 7,399,614 5,831,696 4.54% 475 Irrigation Operating 2,267,608 1,771,827 1.38% 476 Sewer Construction 2,387,802 1,681,000 1.31% 477 Domestic Water Improvement 4,765,913 3,755,000 2.93% 478 Wastewater Facilities 2,692,623 1,825,000 1.42% 479 Irrigation System Improvement 1,439,046 615,000 0.48% 481 1998 Water Revenue Bond Reserve 218,576 0 0.00% 482 1968 Water Revenue Bond Reserve 154,379 154,379 0.12% 483 1996 Wastewater Revenue Bond Reserve 345,518 0 0.00% 484 1991 Water /Sewer Rev Bond Redemp 1,010,751 712,861 0.56% 485 Apple Tree Bond 50,000 50,000 0.04% 486 1998 Water Revenue Bond Redemption 249,873 244,945 0.19% 487 1968 Water Revenue Bond Redemption 276,075 276,075 0.22% 488 1996 Wastewater Revenue Bond Redemp 531,658 361,915 0.28% 489 1991 Water /Sewer Rev Bond Reserve 1,067,073 90,740 0.07% 512 Unemployment Compensation 401,810 188,145 0.15% 513 Employees Health Benefit 8,948,275 7,027,585 5.48% 514 Workers' Compensation 1,817,222 1,400,152 1.09% 515 Risk Management 2,066,009 1,286,315 1.00% 516 Wellness /EAP Fund 162,248 59,946 0.05% 551 Equipment Rental 7,379,860 3,849,979 3.00% 555 Environmental Fund 224,086 117,950 0.09% 560 Public Works Administration 1,140,991 1,011,201 0.79% 610 Cemetery Trust 503,878 24,000 0.02% 612 Firemen's Relief & Pension 1,943,989 1,416,287 1.10% Total City Budget $156,714,148 $128,332,966 100.00% erp /cre 12/11/2002 2:22 PM J .. Budget Overviews Table I Expenditure Comparisons* 2003 vs. 2002 '03 vs. '02 2002 2002 Amended Year -End Amended 2003 Budget Fund Estimate Budget Budget % Change General $35,170,536 $35,901,103 $36,886,437 2.7% Parks 3,460,519 3,504,423 3,558,376 1.5% Street 4,626,290 4,826,542 4,762,306 (1.3 %) General Government Total $43 ,257,345 $44,232,068 $45,207,119 2.2% Community Development(1) 3,046,451 3,144,505 2,487,387 (20.9 %) Utilities /Other Operating(2) 36,607,974 37,826,533 39,254,711 3.8% Capital Improvement 22,916,111 31,922,113 25,395,077 (20.4 %) Contingency /Operating Reserves 1,863,411 1,822,457 1,658,242 (9.0 %) Employee Benefit Reserves 9,152,313 9,206,125 10,092,115 9.6% General Obligation Bonds 2,729,334 2,888,422 2,220,400 (23.1 %) LID Debt Service 103,000 103,000 103,000 0.0% Water /Sewer Revenue Bonds 2,054,321 2,134,321 1,890,915 (11.4 %) Trust and Agency Funds 24,000 24,000 24,000 0.0% Total City Budget $121,754,260 $133,303,544 $128,332,966 (3.7 %) Legend: (1) The 2003 budget includes an estimate of the 2003 grant awards only. The 2002 amended budget includes the 2002 grant awards and awards carried forward from the previous years. (2) The City is currently in the process of obtaining a Housing and Urban Development (HUD) Section 108 Loan and Grant totaling $5 million for economic development projects. Since the agreements are not yet finalized, this is not included in the 2003 budget. It is anticipated that the 2003 Economic Development Fund budget will be amended when the projects are finalized with Council. * See Exhibit I for detail by individual fund. erp 12/11/2002 2:26 PM City of Yakima 2003 Budget by City Functional Grouping Page 1 of 3 2001 2002 2002 2003 2003 2003 2003 2003 Actual Amended Year -End Preliminary vs 2002 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Generals wernment City Council $140,814 $152,697 $151,600 $156,223 2.3% City Manager 396,544 435,057 428,324 450,714 3.6% State Examiner 96,289 98,175 98,175 101,120 3.0% Records 227,034 317,678 306,092 263,265 (17.1 %) Financial Services 912,625 1,005,847 984,449 1,045,583 4.0% Human Resources 350,660 396,418 389,600 421,108 6.2% Legal 1,080,466 1,179,336 1,175,140 1,226,236 4.0% Municipal Court 745,996 782,843 796,756 833,419 6.5% Purchasing 186,850 210,387 204,603 212,702 1.1% Hearing Examiner 27,338 28,000 46,000 34,000 21.4% Environmental Planning 300,801 362,997 345,813 400,963 10.5% Code Administration 934,799 1,207,308 1,140,213 1,235,940 2.4% Police 12,717,970 14,313,618 13,945,951 14,818,561 3.5% Fire 5,435,965 5,737,493 5,703,378 6,231,147 8.6% Police Pension 933,831 1,140,232 1,080,702 1,104,762 (3.1 %) Probation Center 437,385 470,098 460,045 495,473 5.4% Engineering 850,496 926,536 917,186 1,044,729 12.8% City Hall Maintenance 313,170 330,517 316,919 333,875 1.0% Information Systems 1,963,121 2,582,116 2,517,184 2,283,524 (11.6 %) Utility Services 882,985 742,254 701,024 794,112 7.0% Library 1,208,139 1,245,211 1,245,211 1,270,115 2.0% Intergovernmental 175,065 184,201 185,301 178,316 (3.2 %) Sun Dome 150,282 150,084 150,084 149,621 (0.3 %) District Court 72,971 65,000 65,000 65,000 0.0% Transfers 1,910,660 1,837,000 1,815,786 1,735,929 (5.5 %) Total General Fund $32,452,256 $35,901,103 $35,170,536 $36,886,437 2.7% $5,302,464 $35,124,005 $3,540,032 Parks & Recreation 3,273,504 3,504,423 3,460,519 3,558,376 1.5% 366,258 3,480,896 288,778 Street & Traffic Operations 3,907,469 4,826,542 4,626,290 4,762,306 (1.3 %) 923,160 4,160,194 321,048 Total General Government Funds $39,633,229 $44,232,068 $43,257,345 $45,207,119 2.2% $6,591,882 $42,765,095 $4,149,858 erp 12/11/2002 2:23 FM n City of Yakima 2003 Budget by City Functional Grouping Page 2 of 3 2001 2002 2002 2003 2003 2003 2003 2003 Actual Amended Year -End Preliminary vs 2002 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Other Operating/Enterprise Economic Development $42,765 $101,950 $51,950 $101,950 0.0% $259,091 $200 $157,341 Community Development 2,297,842 3,144,505 3,046,451 2,487,387 (20.9 %) 194,332 2,496,621 203,566 Cable TV 302,850 413,139 399,755 406,155 (1.7 %) 465,405 497,070 556,320 Commute Trip Reduction Fund 164,399 117,868 117,868 0 (100.0 %) 0 0 0 Cemetery 300,811 314,517 288,890 295,873 (5.9 %) 31,936 279,500 15,563 Emergency Services 705,518 885,885 883,234 . 819,174 (7.5 %) 252,610 803,200 236,636 Public Safety Communications 1,920,551 2,179,928 2,165,324 2,276,968 4.5% 161,886 2,247,937 132,855 Parking & Business Improvement Area 54,705 84,641 59,641 95,398 12.7% 223,328 46,400 174,330 Trolley (Yakima Interurban Lines) 28,335 158,992 153,992 7,000 (95.6 %) 11,449 1,355 5,804 Front Street Business Improvement Area 2,585 3,000 3,000 3,000 0.0% 6,858 2,440 6,298 Tourist Promotion 992,478 981,761 964,782 986,377 0.5% 131,706 961,150 106,479 Capitol Theatre 165,476 272,866 247,806 175,786 (35.6 %) 68,198 161,047 53,459 Public Facilities District Revenue 0 . 480,000 447,765 500,000 4.2% 32,235 500,000 32,235 Transit 4,294,826 4,801,302 4,626,824 4,938,730 2.9% 204,923 4,798,465 64,658 Refuse 2,791,183 2,907,989 2,907,021 3,124,780 7.5% 44,746 3,155,300 75,266 Sewer Operating 9,943,124 11,421,296 11,411,501 12,940,867 13.3% 2,293,589 11,759,451 1,112,173 Water Operating 4,766,428 5,715,251 5,591,248 5,831,696 2.0% 1,906,164 5,493,450 1,567,918 Irrigation Operating 1,606,467 1,739,445 1,720,445 1,771,827 1.9% 550,558 1,717,050 495,781 Equipment Rental 3,919,050 4,052,021 3,503,905 3,849,979 (5.0 %) 3,986,978 3,392,882 3,529,881 Environmental Fund 91,863 137,950 58,950 117,950 (14.5 %) 122,586 101,500 106,136 Public Works Administration 951,557 , 1,056,732 1,004,073 , 1,011,201 (4.3 %) 126,696 1,014,295 129,790 Total Other Operating/Enterprise $35,342,813 $40,971,038 $39,654,425 $41,742,098 1.9% $11,075,274 $39,429,313 $8,762,489 Capital Improvement Arterial Street $2,785,822 $5,885,281 $4,080,343 $5,762,297 (2.1 %) $222,191 $5,564,008 $23,902 Transportation Improvement 106,331 518,815 472,484 0 (100.0 %) 113 0 113 C.B.D. Capital Improvement 1,721 72,376 72,376 72,413 0.1% 223,615 34,252 185,454 Parks & Recreation Capital 1,507,922 3,634,633 2,268,833 2,167,000 (40.4 %) 997,815 1,221,000 51,815 Fire Capital 138,919 587,717 587,717 104,500 (82.2 %) 566,974 198,859 661,333 Law & Justice Capital 310,793 783,051 581,413 1,779,OQ0 127.2% 1,012,155 1,002,929 236,084 Public Works Trust Construction 373,738 461,823 461,823 461,823 0.0% 273,171 505,000 316,348 L.I.D. Construction Control 0 350,000 350,000 350,000 0.0% 0 350,000 0 Transit Capital Reserve 221,811 2,533,711 2,530,000 315,000 (87.6 %) 1,266,264 456,000 1,407,264 Convention Center Capital Improvement 265,574 5,940,000 1,960,585 4,637,044 (21.9 %) 4,788,208 52,500 203,664 Cum. Reserve for Capital Improvement 926,318 1,414,000 1,270,746 1,470,000 4.0% 145,512 1,460,650 136,162 erp 12 /11 /2002 2:23PM City of Yakima 2003 Budget by City Functional Grouping Page 3 of 3 2001 2002 2002 2003 2003 2003 2003 2003 Actual Amended Year -End Preliminary vs 2002 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Wastwater Facilities Capital Reserve 433,074 400,000 400,000 400,000 0.0% 316,609 152,000 68,609 Sewer Construction 871,610 4,030,000 3,556,256 1,681,000 (58.3 %) 853,251 1,534,551 706,802 Domestic Water Improvement 435,660 2,729,164 2,145,635 3,755,000 37.6% 1,546,413 3,219,500 1,010,913 Wastewater Facilities 1,855,550 1,941,542 1,584,000 1,825,000 (6.0 %) 1,251,253 1,441,370 867,623 Irrigation System Improvement 579,794 640,000 593,900 615,000 (3.9 %) 919,046 520,000 824,046 Total Capital Improvement $10,814,637 $31,922,113 $22,916,111 $25,395,077 (20.4 %) $14,382,590 $17,712,619 $6,700,132 Contingency /Operating Reserves Contingency Fund $72,750 $355,000 $205,096 $300,000 (15.5 %) $343,016 $100,000 $143,016 FRS /Capitol Theatre Reserve 71,927 159,427 159,427 71,927 (54.9 %) 1,204,676 55,000 1,187,749 Risk Management 893,976 1,308,030 1,498,888 1,286,315 (1.7 %) 843,064 1,222,945 779,694 Total Contingency /Operating Reserves $1,038,653 $1,822,457 $1,863,411 $1,658,242 (9.0 %) $2,390,756 $1,377,945 $2,110,459 Employee B_enefitBeserves Unemployment Compensation $112,569 $171,136 $166,236 $188,145 9.9% $264,410 $137,400 $213,665 Employees Health Benefit 6,038,314 6,408,449 6,400,048 7,027,585 9.7% 1,930,375 7,017,900 1,920,690 Workers' Compensation 1,034,112 1,262,126 1,257,250 1,400,152 10.9% 231,722 1,585,500 417,070 Wellness /EAP Fund 64,598 66,995 59,895 59,946 (10.5 %) 101,748 60,500 102,302 Firemen's Relief & Pension 1,156,783 1,297,419 1,268,884 1,416,287 9.2% 597,924 1,346,065 527,702 Total Employee Benefit Reserves $8,406,376 $9,206,125 $9,152,313 $10,092,115 9.6% $3,126,179 $10,147,365 $3,181,429 Trust and Agency Funds Cemetery Trust $20,015 $24,000 $24,000 $24,000 0.0% $473,878 $30,000 $479,878 Pass Through Grants 0 0 0 0 0.0% 0 0 0 Total Trust and Agency Funds $20,015 $24,000 $24,000 $24,000 0.0% $473,878 $30,000 $479,878 Debt Service L.I.D. Guaranty $0 $0 $0 $0 0.0% $65,737 $600 $66,337 Housing Ltd. G.O. Note 483,452 431,726 431,726 207,250 (52.0 %) 36,508 170,750 8 PFD Debt Service 0 338,373 153,373 474,195 0.0% 246,627 480,000 252,432 General Obligation Bonds 2,159,486 2,118,323 2,144,235 1,538,955 (27.4 %) 571,170 1,524,501 556,716 L.I.D. Debt Service 126,493 103,000 103,000 103,000 0.0% 60,956 150,500 108,456 Water /Sewer Bonds 1,917,427 2,134,321 2,054,321 1,890,915 (11.4 %) 2,106,927 1,796,976 2,012,988 Total Debt Service $4,686,858 ; $5,125,743 $4,886,655 ; $4,214,315 (17.8 %) $3,087,925 $4,123,327 $2,996,937 Total City Budget $99,942,581 1 $133,303,544 $121,754,260 ; $128,332,966 (3.7 %) $41,128,484 $115,585,664 $28,381,182 0 erp 12/11/2002 2:23 PM BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. For Meeting Of December 17, 2002 ITEM TITLE: An Ordinance Adopting a Budget for the City of Yakima, Washington, for 2003 SUBMITTED BY: Dick Zais, City Manager. (� Rita Anson, Director of Finance and Budget Cindy Epperson, Financial Services Manager LE CONTACT PERSON /TELEPHONE: Rita Anson or Cindy Epperson 575 -6070 SUMMARY EXPLANATION: The attached Ordinance adopting the 2003 Budget for the City of Yakima incorporates all of the final adjustments presented during the budget review process and decisions made by the City Council during the Budget wrap -up session held on Tuesday, December 10, 2002. The budget is balanced within existing resources for all funds. As summarized in Tables I and II attached, (a) The Total 2003 City Budget is set at $128,332,966— (3.7 %) Less than the amended 2002 Budget of $133,303,544, due primarily to a decrease in capital projects and debt service. The 2003 Final Budget is approximately $1,642,600 more than the Preliminary Budget. The increase from the Preliminary Budget includes changes outlined m the Budget Wrap -up document (the majority being the full Mead Avenue street project of $680,000) and Council actions during the Wrap -up session (consisting primarily of $215,000 for a Fire service contract in the new annexation area.) (b) The 2003 General Government Budget is $45,207,119 — approximately 2.2% greater than the amended 2002 budget level of $44,232,068. The projected 2003 year -end balance for General Government is $4,149,858. It should be noted that the Contingency Reduction Plan to address any revenue reductions is not needed at this time. If the courts "unwind" the So. 72nd Ave. /Congdon annexations, or if the Yakima economy worsens, the contingency plan would be reconsidered. The second phase of services for the So. 72nd Ave. /Congdon annexations (to be funded by property tax) are not yet fully budgeted, pending court action /receipt of these property taxes. The Housing and Urban Development (HUD) loan and grant of $5 million for economic development is not included in the 2003 budget pending project approval. We would anticipate these items will be submitted for Council consideration and appropriation when they are more certain. Resolution Ordinance _ X Contract Other (Specify) Schedule A Funding Source: APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: Pass Ordinance BOARD /COMMISSION RECOMMENDATION: COUNCIL ACTION: