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Home My WebLink About2003-073 2004 Budget Adoption [FUNDING ORDINANCE] • ORDINANCE NO. 2003- 73 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2004, and making appropriations for estimated expenditures. WHEREAS, on or before the 1st day of November, 2003, a Preliminary Budget for the City of Yakima for the year 2004 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, 2003, the City Council held hearings on the budget and on parts thereof, and on November 18, 2003, 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 2004 is hereby adopted m its final form and content as set forth m the budget document entitled "City of Yakima, Annual Budget - 2004," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2004 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 -- 12/10/2003 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, 2004, upon its passage and publication as provided by law PASSED BY THE CITY COUNCIL, signed and approved this 16th day of December, 2003 7 0 , Mary Place, Mayor ATTEST g .0}.ut—, City Clerk Publication Date 12 -19 -2003 Effective Date- 1 -1 -2004 BUDTRE A 2 -- 12/10/2003 City of Yakima Page 1 of 2 Annual Budget -2004 Schedule A Summary of Appropriations by Fund 2004 2004 Estimated Budget Funds Fund Description Resources Appropriations of Budget 000 General Fund $41,692,971 $38,305,667 27.80% 123 Economic Development 208,024 105,950 0.08% 124 Community Development 2,700,579 2,255,500 1 64% 125 Cable TV 1,176,712 504,215 0.37% 131 Parks & Recreation 3,991,641 3,749,317 2.72% 140 Growth Management 0 0 0 00% 141 Street & Traffic Operations 5,134,613 4,762,134 3 46% 142 Arterial Street 7,201,697 7,104,932 5 16% 143 Transportation Improvement 111,033 20,000 0.02% 144 Cemetery 314,960 303,694 0.22% 150 Emergency Services 1,255,009 1,011,586 0 73% 151 Public Safety Communications 2,483,246 2,414,201 1 75% 161 Parking & Business Improvement Area 204,021 81,336 0.06% 162 Trolley (Yakima Interurban Lines) 35,528 17,200 0.01% 163 Front Street Business Improvement Area 9,442 3,000 0 00% 170 Tourist Promotion 1,196,574 1,071,448 0.78% 171 Capitol Theatre 220,753 172,830 0 13% 172 Public Facilities District Revenue 779,328 629,000 0 46% 195 Contingency 375,766 275,000 0.20% 198 FRS /Capitol Threatre Reserve 1,211,599 171,927 0 13% 221 L.I.D Guaranty 64,368 35,000 0.03% 271 Housing LTGO Note Redemption 0 0 0 00% 272 2002 PFD Convention Center G. 0 Debt 590,101 474,020 0.34% 273 2002 PFD Convention Center Revenue Bond 0 0 0.00% 281 1985 G 0 Div /Dam Redemption 0 0 0.00% 282 1998 LTGO Street Bond 252,637 177,058 0 13% 283 1994 G 0 LTD Levy Redemption 767,177 514,078 0.37% 284 1995 G 0 Street, Parks & Fire 471,837 313,446 0.23% 285 1997 G 0 Line of Credit 50,990 48,300 0.04% 287 1996 G 0 LTD Levy Redemption 532,782 448,746 0.33% 289 LID Debt Service Control Fund 202,344 103,000 0.08% 321 CBD Capital Improvement 324,705 177,205 0 13% 322 Capitol Theatre Construction 600,000 500,000 0.36% 331 Parks & Recreation Capital 1,729,888 1,583,032 1 15% 332 Fire Capital 1,187,077 872,180 0.63% 333 Law and Justice Capital 1,359,011 1,068,564 0.78% 342 Public Works Trust Construction 1,160,481 579,480 0 42% 343 REET 2 Capital Fund 450,000 350,000 0.25% 345 LID Construction Control Fund 350,000 350,000 0.25% 364 Transit Capital Reserve 2,731,712 1,274,613 0 93% erp /cre 12/10/2003 2:07 PM City of Yakima Page 2 of 2 Annual Budget -2004 Schedule A Summary of Appropriations by Fund 2004 2004 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 370 Convention Center Capital Improvement 136,627 16,000 0.01% 392 Cum. Reserve for Capital Improvement 5,214,410 5,040,000 3.66% 462 Transit 5,323,906 5,099,621 3 70% 471 Refuse 3,585,818 3,375,526 2.45% 472 Wastewater Facility Reserve 562,869 100,000 0.07% 473 Sewer Operating 15,500,928 14,034,952 10 18% 474 Water Operating 7,381,842 6,002,158 4.36% 475 Irrigation Operating 3,085,309 2,575,279 1.87% 476 Sewer Construction 2,290,509 1,145,000 0.83% 477 Domestic Water Improvement 3,641,236 2,510,000 1.82% 478 Wastewater Facilities 8,524,296 3,625,000 2.63% 479 Irrigation System Improvement 5,652,568 2,500,000 1.81% 481 1998 Water Revenue Bond Reserve 268,083 0 0.00% 482 1968 Water Revenue Bond Reserve 0 0 0.00% 483 1996 Wastewater Revenue Bond Reserve 344,693 0 0.00% 484 1991 Water /Sewer Rev Bond Redemp 844,942 550,265 0 40% 485 Apple Tree Bond 50,000 50,000 0.04% 486 1998 Water Revenue Bond Redemption 244,236 239,945 017% 487 1968 Water Revenue Bond Redemption 0 0 0.00% 488 1996 Wastewater Revenue Bond Redemp 533,503 369,360 0.27% 489 1991 Water /Sewer Rev Bond Reserve 944,989 0 0.00% 491 2003 Irrigation Revenue Bond Redemption 400,000 400,000 0.29% 492 2003 Irrigation Revenue Bond Reserve 100,000 0 0.00% 493 2003 Sewer Revenue Bond Redemption 1,350,000 1,292,473 0 94% 494 2003 Sewer Revenue Bond Reserve 1,692,000 0 0.00% 512 Unemployment Compensation 440,590 179,186 0 13% 513 Employees Health Benefit 9,598,063 7,634,862 5.54% 514 Workers' Compensation 2,026,112 1,416,469 1.03% 515 Risk Management 2,524,275 1,467,180 1.07% 516 Wellness /EAP Fund 170,688 74,063 0.05% 551 Equipment Rental 7,296,065 3,569,649 2.59% 555 Environmental Fund 192,811 118,950 0 09% 560 Public Works Administration 1,172,624 1,035,839 0.75% 610 Cemetery Trust 527,298 15,000 0 01% 612 Firemen's Relief & Pension 2,102,839 1,547,163 1 12% Total City Budget $176,852,735 $137,811,599 100 00% erp /cre 12/10/2003 2 :07 PM BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No c f For Meeting Of December 16, 2003 ITEM TITLE. An Ordinance Adopting a Budget for the City of Yakima, Washington, for 2004 SUBMITTED BY Dick Zais, City Manager Rita Anson, Finance Director Cindy Epperson, Financial Services Manager CONTACT PERSON /TELEPHONE. Rita Anson or Cindy Epperson 575 -6070 SUMMARY EXPLANATION The attached Ordinance adopting the 2004 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 9, 2003 The budget is balanced within existing resources for all funds As summarized in Tables I and II attached, (a) The Total 2004 City Budget is set at $137,811,599 —(7 6 %) less than the amended 2003 Budget of $149,084,025, due primarily to a decrease in capital projects and debt service. The 2004 Final Budget is approximately $842,700 more than the Preliminary Budget. The increase from the Preliminary Budget includes changes outlined in the Budget Wrap -up document of $581,100, which included $350,000 for the previously approved policy decision regarding establishment of the second quarter percent Real Estate Excise Tax (REET 2). Additionally, Council actions during the Wrap -up session of $261,600 have been incorporated (the largest change in this category was the addition of $72,000 for School Resource Police Officer ) (b) The 2004 General Government Budget is $46,817,118 — approximately 0 4% greater than the amended 2003 budget level of $46,646,963 The projected 2004 year -end balance for General Government is $4,002,107 or 8.5% of the operating budgets -- approximately 1 month of operating reserves. Resolution Ordinance X Contract Other (Specify) Schedule A Funding Source: APPROVED FOR SUBMITTAL. City Manager STAFF RECOMMENDATION Pass Ordinance BOARD /COMMISSION RECOMMENDATION COUNCIL ACTION Ordinance passed. ORDINANCE NO. 2003-73 Budget Overviews Table I Expenditure Comparisons* 2004 vs. 2003 '04 vs. '03 2003 2003 Amended Year -End Amended 2004 Budget Fund Estimate Bud : et Bud : et % Chan • e General $37,143,899 $37,833,659 $38,305,667 1.2% Parks 3,599,919 3,620,410 3,749,317 3.6% Street & Traffic(1) 5,003,987 5,192,894 4,762,134 (8.3 %) General Government Total $45,747,805 $46,646,963 $46,817,118 0 4% Community Development(2) 2,949,765 3,124,431 2,255,500 (27.8 %) Utilities /Other Operating 40,382,219 41,263,451 42,126,434 2.1% Capital Improvement 32,074,898 41,607,444 28,816,006 (30 7 %) Contingency /Operating Reserves 1,820,734 1,970,215 1,914,107 (2.8 %) Employee Benefit Reserves 9,974,965 10,200,133 10,851,743 6.4% General Obligation Bonds 2,244,334 2,253,473 1,975,648 (12.3 %) LID Debt Service 103,000 103,000 138,000 34.0% Water /Sewer Revenue Bonds 1,890,915 1,890,915 2,902,043 53.5% Trust and Agency Funds 13,000 24,000 15,000 (37.5 %) Total City Budget $137,201,635 $149,084,025 $137,811,599 (7.6 %) Legend: (1) The 2004 budget for Street & Traffic reflects an 8.3% decrease from the 2003 amended budget, due to various amendments and encumbrances that were not rebudgeted for 2004, principally unanticipated emergency street repairs, and other cost reductions for next year (2) The 2004 budget includes an estimate of the 2004 grant awards only The 2003 amended budget includes the 2003 grant awards and awards carried forward from the previous years. * See Exhibit I for an expenditure detail by individual fund. erp 12/10/2003 5:26 PM City of Yakima 2004 Budget by City Functional Grouping Page 1 of 3 2002 2003 2003 2004 2004 2004 2004 2004 Actual Amended Year -End Preliminary vs 2003 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance General Government City Council $146,533 $156,223 $155,733 $156,856 0.4% City Manager 411,643 452,114 450,914 464,194 2.7% State Examiner 94,746 101,120 97,500 101,120 0.0% Records 293,602 263,265 262,525 338,992 28.8% Financial Services 962,868 1,063,583 1,033,959 1,092,647 2.7% Human Resources 368,481 432,108 414,104 427,752 (1.0 %) Legal 1,193,751 1,226,236 1,228,194 1,266,873 3.3% Municipal Court 807,138 833,419 805,822 850,725 2.1% Purchasing 190,595 212,702 190,454 206,034 (3 1%) Hearing Examiner 47,944 34,000 19,000 21,000 (38.2 %) Environmental Planning 339,772 410,962 413,796 443,583 7.9% Code Administration 1,130,367 1,238,429 1,240,336 1,240,812 0.2% Police 13,759,654 14,909,716 14,426,074 15,020,786 0.7% Fire 5,699,478 6,546,421 6,574,655 6,652,368 1.6% Police Pension 991,009 1,104,762 1,129,740 1,253,722 13.5% Probation Center 446,110 495,473 480,928 506,666 2.3% Engineering 974,714 1,044,729 956,904 1,030,592 (1.4 %) City Hall Maintenance 326,481 344,375 344,635 350,216 1.7% Information Systems 2,170,537 2,628,429 2,526,121 2,419,104 (8.0 %) Utility Services 699,943 806,612 794,112 838,063 3.9% Library 1,245,211 1,400,115 1,400,115 1,414,107 1.0% Intergovernmental 185,728 178,316 168,657 172,521 (3.2 %) Sun Dome 150,084 149,621 149,621 151,934 1.5% District Court 73,929 65,000 65,000 60,000 (7.7 %) Transfers 1,906,771 1,735,929 1,815,000 1,825,000 5 1% Total General Fund $34,617,089 $37,833,659 $37,143,899 $38,305,667 1.2% $5,026,258 $36,666,713 $3,387,304 Parks & Recreation 3,450,789 3,620,410 3,599,919 3,749,317 3.6% 406,044 3,585,597 242,324 Street & Traffic Operations 4,303,505 5,192,894 5,003,987 4,762,134 (8.3 %) 772,419 4,362,194 372,479 Total General Government Funds $42,371,383 $46,646,963 $45,747,805 $46,817,118 0 4% $6,204,721 $44,614,504 $4,002,107 erp 12/10/2003 2:17 PM City of Yakima 2004 Budget by City Functional Grouping Page 2 of 3 2002 2003 2003 2004 2004 2004 2004 2004 Actual Amended Year -End Preliminary vs 2003 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Other Operating/Enterprise Economic Development $55,817 $101,950 $47,950 $105,950 3.9% $207,824 $200 $102,074 Community Development 2,225,105 3,124,431 2,949,765 2,255,500 (27.8 %) 468,079 2,232,500 445,079 Cable TV 343,722 406,155 402,655 504,215 24.1% 727,362 449,350 672,497 Commute Trip Reduction Fund 47,283 71,390 71,390 0 (100.0 %) 0 0 0 Cemetery 282,819 345,373 342,144 303,694 (12.1 %) 21,595 293,365 11,266 Emergency Services 783,352 883,302 883,174 1,011,586 14.5% 369,809 885,200 243,423 Public Safety Communications 2,111,344 2,276,968 2,265,032 2,414,201 6.0% 132,234 2,351,012 69,045 Parking & Business Improvement Area 56,935 95,398 93,498 81,336 (14.7 %) 167,021 37,000 122,685 Trolley (Yakima Interurban Lines) 144,730 36,410 35,072 17,200 (52.8 %) 34,253 1,275 18,328 Front Street Business Improvement Area 2,561 3,000 3,000 3,000 0.0% 7,067 2,375 6,442 Tourist Promotion 948,014 1,011,376 997,376 1,071,448 5.9% 91,374 1,105,200 125,126 Capitol Theatre 254,908 175,786 162,286 172,830 (1.7 %) 59,706 161,047 47,923 Public Facilities District Revenue 278,431 515,000 515,000 629,000 22.1% 239,328 540,000 150,328 Transit 4,520,790 4,960,730 4,903,795 5,099,621 2.8% 287,441 5,036,465 224,285 Refuse 2,886,967 3,146,859 3,144,468 3,375,526 7.3% 221,018 3,364,800 210,292 Sewer Operating 11,411,132 13,860,467 13,518,201 14,034,952 1.3% 1,633,318 13,867,610 1,465,976 Water Operating 5,529,268 5,836,280 5,728,669 6,002,158 2.8% 1,886,892 5,494,950 1,379,684 Irrigation Operating 1,700,722 1,771,827 1,745,707 2,575,279 45.3% 640,329 2,444,980 510,030 Equipment Rental 2,723,662 4,620,029 4,393,239 3,569,649 (22.7 %) 3,828,447 3,467,618 3,726,416 Environmental Fund 41,636 120,950 117,950 118,950 (1.7 %) 111,311 81,500 73,861 Public Works Administration 989,276 1,024,201 1,011,613 1,035,839 1 1% 139,455 1,033,169 136,785 Total Other Operating/Enterprise $37,338,474 $44,387,882 $43,331,984 $44,381,934 (0.0 %) $11,273,863 $42,849,616 $9,741,545 Capital Improvement Arterial Street $3,008,659 $6,438,608 $2,162,147 $7,104,932 10.3% $283,987 $6,917,710 $96,765 Transportation Improvement 241,595 231,033 120,000 20,000 (91.3 %) 111,033 0 91,033 C.B.D Capital Improvement 651 137,413 72,205 177,205 29.0% 291,053 33,652 147,500 Capitol Theatre Construction 0 0 0 500,000 #DIV /0! 0 600,000 100,000 Parks & Recreation Capital 1,948,928 2,202,517 1,859,955 1,583,032 (28.1 %) 1,679,888 50,000 146,856 Fire Capital 129,469 561,500 553,328 872,180 55.3% 704,442 482,635 314,897 Law & Justice Capital 541,546 2,250,361 1,557,797 1,068,564 (52.5 %) 737,011 622,000 290,447 Public Works Trust Construction 319,509 602,302 461,823 579,480 (3.8 %) 633,981 526,500 581,001 REET 2 Capital Construction 0 0 0 350,000 #DIV /0! 0 450,000 100,000 L.I.D Construction Control 0 350,000 350,000 350,000 0.0% 0 350,000 0 Transit Capital Reserve 2,394,959 430,000 302,590 1,274,613 196.4% 2,094,099 637,613 1,457,099 erp 12/10/2003 2:17 PM City of Yakima 2004 Budget by City Functional Grouping Page 3 of 3 2002 2003 2003 2004 2004 2004 2004 2004 Actual Amended Year -End Preliminary vs 2003 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Convention Center Capital Improvement 1,050,319 5,769,044 5,719,221 16,000 (99.7 %) 108,127 28,500 120,627 Cum. Reserve for Capital Improvement 1,122,114 2,876,182 1,816,182 5,040,000 75.2% 352,310 4,862,100 174,410 Wastwater Facilities Capital Reserve 357,346 400,000 100,000 100,000 (75.0 %) 410,869 152,000 462,869 Sewer Construction 2,605,293 2,431,000 2,113,900 1,145,000 (52.9 %) 1,177,508 1,113,001 1,145,509 Domestic Water Improvement 1,367,093 4,790,354 3,007,772 2,510,000 (47.6 %) 2,941,736 699,500 1,131,236 Wastewater Facilities 1,770,215 11,029,178 10,906,178 3,625,000 (67 1%) 7,413,377 1,110,919 4,899,296 Irrigation System Improvement 135,926 , 1,107,952 971,800 2,500,000 125.6% 4,812,711 839,857 3,152,568 Total Capital Improvement $16,993,622 $41,607,444 $32,074,898 $28,816,006 (30.7 %) $23,752,132 $19,475,987 $14,412,113 Contingency /Operating Reserves Contingency Fund $35,373 $411,973 $311,973 $275,000 (33.2 %) $300,766 $75,000 $100,766 FRS /Capitol Theatre Reserve 159,427 71,927 71,927 171,927 139.0% 1,156,599 55,000 1,039,672 Risk Management 1,574,163 1,486,315 1,436,834 1,467,180 (1.3 %) 880,594 1,643,681 1,057,095 Total Contingency /Operating Reserves $1,768,963 $1,970,215 $1,820,734 $1,914,107 (2.8 %) $2,337,959 $1,773,681 $2,197,533 Employee Benefit Reserves Unemployment Compensation $132,680 $188,145 $161,145 $179,186 (4.8 %) $296,590 $144,000 $261,404 Employees Health Benefit 6,475,489 7,127,585 7,044,585 7,634,862 7 1% 1,895,913 7,702,150 1,963,201 Workers' Compensation 1,235,907 1,400,152 1,326,902 1,416,469 1.2% 543,612 1,482,500 609,643 Wellness /EAP Fund 56,793 67,964 65,046 74,063 9.0% 100,188 70,500 96,625 Firemen's Relief & Pension 1,211,180 1,416,287 1,377,287 1,547,163 9.2% 688,624 1,414,215 555,676 Total Employee Benefit Reserves $9,112,049 $10,200,133 $9,974,965 $10,851,743 6.4% $3,524,927 $10,813,365 $3,486,549 Trust and Agency Funds Cemetery Trust $14,500 $24,000 $13,000 $15,000 (37.5 %) $506,298 $21,000 $512,298 Pass Through Grants 0 0 0 0 0.0% 0 0 0 Total Trust and Agency Funds $14,500 $24,000 $13,000 $15,000 (37.5 %) $506,298 $21,000 $512,298 Debt Service L.I.D Guaranty $0 $0 $0 $35,000 0.0% $64,068 $300 $29,368 Housing Ltd. G.O Note 431,726 207,250 207,250 0 (100.0 %) 0 0 0 PFD Debt Service 145,704 474,195 474,195 474,020 0.0% 110,101 480,000 116,081 General Obligation Bonds 2,109,726 1,572,028 1,562,889 1,501,628 (4.5 %) 568,923 1,506,500 573,795 L.I.D Debt Service 80,289 103,000 103,000 103,000 0.0% 51,844 150,500 99,344 Water - Irrigation /Sewer Bonds 2,047,172 , 1,890,915 1,890,915 2,902,043 53.5% 3,658,351 3,114,095 3,870,403 Total Debt Service $4,814,617 ; $4,247,388 $4,238,249 $5,015,691 18.1% $4,453,287 $5,251,395 $4,688,991 Total City Budget $112,413,608 ; $149,084,025 $137,201,635 1 $137,811,599 (7.6 %) $52,053,187 $124,799,548 $39,041,136 erp 12/10/2003 2:17 PM