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Home My WebLink About2005-075 2006 Budget Adoption [FUNDING ORDINANCE] ORDINANCE NO. 2005 - 75 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2006, and making appropriations for estimated expenditures. WHEREAS, on or before the 1st day of November, 2005, a Preliminary Budget for the City of Yakima for the year 2006 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, 2005, the City Council held hearings on the budget and on parts thereof, and on November 15, 2005, 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 2006 is hereby adopted in its final form and content as set forth in the budget document entitled "City of Yakima, Annual Budget - 2006," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2006 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 Klm Final Budget 2006 Ordinance 12/8/2005 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, 2006, upon its passage and publication as provided by law PASSED BY THE CITY COUNCIL, signed and approved this 13th day of December, 2005 Paul P George, Mayor ATTEST City Clerk Publication Date: 12 -16 -2005 Effective Date: 1 -1 -2006 Klm Final Budget 2006 Ordinance 12/8/2005 City of Yakima Page 1 of 2 ` Annual Budget -2006 Schedule A Summary of Appropriations by Fund 2006 2006 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 000 General Fund $45,491,814 $42,869,534 25 93% 123 Economic Development 441,805 207,158 0 13% 124 Community Development 2,469,698 2,068,575 1.25% 125 Community Relations 1,240,767 640,959 0.39% 131 Parks & Recreation 4,340,888 4,066,092 2.46% 140 Growth Management /Commute Trip Reduc 25,000 25,000 0 02% 141 Street & Traffic Operations 6,151,680 5,384,645 3.26% 142 Arterial Street 7,060,049 6,887,624 4.17% 143 Transportation Improvement 30,828 30,828 0 02% 144 Cemetery 340,402 296,038 0 18% 150 Emergency Services 1,154,510 999,906 0.61% 151 Public Safety Communications 2,584,466 2,530,908 1.53% 161 Parking & Business Improvement Area 128,532 62,075 0 04% 162 Trolley (Yakima Interurban Lines) 502,799 498,707 0.30% 163 Front Street Business Improvement Area 5,417 3,000 0 00% 170 Tourist Promotion 1,240,306 1,176,149 0 71% 171 Capitol Theatre 397,714 264,878 0 16% 172 Public Facilities District Revenue 742,308 664,000 0 40% 173 Tourist Promotion Area 340,440 338,000 0.20% 195 Contingency 433,775 300,000 0 18% 198 FRS /Capitol Threatre Reserve 956,326 83,927 0 05% 221 L.I.D Guaranty 28,969 0 0 00% 271 Housing LTGO Note Redemption 0 0 0 00% 272 2002 PFD Convention Center G 0 Debt 602,611 475,545 0.29% 273 2002 PFD Convention Center Revenue Bond 0 0 0 00% 281 1985 G 0 Div /Dam Redemption 105,000 105,000 0.06% 282 1998 LTGO Street Bond 264,386 178,820 0 11% 283 1994 G 0 LTD Levy Redemption 769,453 514,838 0.31% 284 1995 G 0 Street, Parks & Fire 487,445 293,463 0 18% 285 1997 G 0 Line of Credit 111,918 111,000 0 07% 287 1996 G 0 LTD Levy Redemption 501,452 430,158 0.26% 289 LID Debt Service Control Fund 154,258 72,000 0 04% 321 CBD Capital Improvement 4,656,848 4,602,216 2.78% 322 Capitol Theatre Construction 547,345 447,345 0.27% 331 Parks & Recreation Capital 1,212,719 1,140,000 0 69% 332 Fire Capital 1,085,572 818,500 0.50% 333 Law and Justice Capital 1,131,537 913,000 0.55% 342 Public Works Trust Construction 1,899,478 821,566 0.50% 343 REET 2 Capital Fund 1,037,970 816,300 0 49% 345 LID Construction Control Fund 500,000 500,000 0.30% 364 Transit Capital Reserve 3,162,300 2,180,000 1.32% erp /cre 12/8/2005 3:46 PM City of Yakima Page 2 of 2 Annual Budget -2006 Schedule A Summary of Appropriations by Fund 2006 2006 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 370 Convention Center Capital Improvement 147,762 25,000 0 02% 392 Cum. Reserve for Capital Improvement 9,320,745 9,247,500 5.59% 441 Storm Water Operating 0 0 0 00% 442 Storm Water Capital 0 0 0 00% 462 Transit 6,460,528 6,298,438 3.81% 471 Refuse 3,737,062 3,666,252 2.22% 472 Wastewater Facility Reserve 753,118 150,000 0 09% 473 Sewer Operating 17,865,102 16,568,868 10 02% 474 Water Operating 8,235,708 7,014,848 4.24% 475 Irrigation Operating 2,934,891 2,594,017 1.57% 476 Sewer Construction 5,861,845 3,900,000 2.36% 477 Domestic Water Improvement 2,078,056 1,140,000 0 69% 478 Wastewater Facilities 7,384,854 5,600,000 3.39% 479 Irrigation System Improvement 7,339,854 2,750,000 1 66% 481 1998 Water Revenue Bond Reserve 269,208 0 0 00% 482 1968 Water Revenue Bond Reserve 0 0 0 00% 483 1996 Wastewater Revenue Bond Reserve 346,527 0 0 00% 484 1991 Water /Sewer Rev Bond Redemp 662,393 552,865 0.33% 485 Apple Tree Bond 50,000 50,000 0 03% 486 1998 Water Revenue Bond Redemption 249,212 244,745 0 15% 487 1968 Water Revenue Bond Redemption 0 0 0 00% 488 1996 Wastewater Revenue Bond Redemp 531,670 366,035 0.22% 489 1991 Water /Sewer Rev Bond Reserve 950,200 0 0 00% 491 2003 Irrigation Revenue Bond Redemption 358,100 , 322 ' 0.20% 492 2003 Irrigation Revenue Bond Reserve 0 I 0 0 00% 493 2003 Sewer Revenue Bond Redemption 1,349,757 1,349,758 0.82% 494 2003 Sewer Revenue Bond Reserve 828,650 0 0 00% 512 Unemployment Compensation 514,302 143,378 0 09% 513 Employees Health Benefit 10,992,981 8,408,739 5 09% 514 Workers' Compensation 2,239,502 1,083,955 0 66% 515 Risk Management 2,982,725 2,081,483 1.26% 516 Wellness /EAP Fund 220,671 108,096 0 07% 551 Equipment Rental 7,764,650 4,837,532 2.93% 555 Environmental Fund 425,213 212,950 0 13% 560 Public Works Administration 1,245,385 1,123,184 0 68% 610 Cemetery Trust 554,210 15,000 0 01% 612 Firemen's Relief & Pension 2,095,145 1,644,552 1 00% Total City Budget $201,088,811 $165,317,614 100 00% erp / cre 12/8/2005 3 '46 PM BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No 2 / For Meeting Of December 13, 2005 ITEM TITLE. An Ordinance Adopting a Budget for the City of Yakima, Washington, for 2006 SUBMITTED BY Dick Zais, City Manager , a „ Rita Anson, Finance Directot: Cindy Epperson, Financial Services Manager C& CONTACT PERSON/TELEPHONE. Rita Anson or Cindy Epperson 575 -6070 SUMMARY EXPLANATION The attached Ordinance adopting the 2006 Budget for the City of Yakima incorporates all of the final adjustments presented during the budget review process and policy decisions made by the City Council during the Budget wrap -up session held on Tuesday, December 6, 2005 The budget is balanced within existing resources for all funds As summarized in Tables I and II attached, (a) The Total 2006 City Budget is set at $165,317,614 which is. • 3 4% more than the amended 2005 Budget of $159,830,685 • Approximately $850,000 more than the Preliminary Budget. The increase from the Preliminary Budget includes changes outlined in the Budget Wrap -up document of about $875,000, which included $495,000 for a grant to make improvements for the historical Trolley, and $253,000 for a scope increase for the next LID currently in the planning stages. • Council actions during the Wrap -up session decrease total expenditures by a net of about ( $ 2 F ,..vv 0jor of this change include the elimination of the proposed new Code ($25,000) � Major v components ,ent a s o u v�� g Compliance Officer position budgeted by Refuse (which has a related reduction in revenue), offset partially by the addition of $30,000 to support the Black Rock reservoir study Other programs approved for the first time include $5,900 for the Hispanic Chamber of Commerce, and $1,000 for the Yakima - Morelia Sister City Association. Contracts for these new programs will be brought for Council review /approval early in 2006 (b) The 2006 General Government Budget is $52,320,271 which. • Is approximately 3 0% greater than the amended 2005 budget level of $50,790,013 • Reflects the consolidation of Probation to Yakima County to be effective December 31, 2005 • Incorporates a reduction in the 2006 beginning fund balance of $50,000 to accommodate Police overtime caused by recent criminal investigations, including the search for criminals who escaped from the County jail The projected 2006 year -end balance for General Government is $3,664,111 or 7 0% of the operating budgets — slightly Tess than 1 month of operating reserves Resolution Ordinance X Contract Other (Specify) Schedule A Funding Source Resources in all City Funds APPROVED FOR SUBMITTAL. City Manager STAFF RECOMMENDATION Pass Ordinance BOARD /COMMISSION RECOMMENDATION COUNCIL ACTION Ordnance passed. ORDINANCE NO. 2005-75 Budget Overviews Table I Expenditure Comparisons* 2006 vs. 2005 '06 vs. '05 2005 2005 Amended Year -End Amended 2006 Budget Fund Estimate Bud. et Bud . et % Chan . e General (1) $41,153,063 $41,593,317 $42,869,534 3 1% Parks 3,889,869 3,923,122 4,066,092 3 6% Street & Traffic 4,902,051 5,273,574 5,384,645 2.1% General Government Total $49,944,983 $50,790,013 $52,320,271 3 0% Community Development(2) 3,435,525 3,535,709 2,068,575 (41.5 %) Utilities /Other Operating 46,696,532 47,381,694 50,022,867 5 6% Capital Improvement 19,956,554 39,570,765 41,969,879 6 1% Contingency /Operating Reserves 2,106,444 2,254,000 2,465,410 9 4% Employee Benefit Reserves 10,958,378 11,430,160 11,388,720 (0 4 %) General Obligation Bonds 1,909,227 1,909,227 2,108,824 10.5% LID Debt Service 72,000 72,000 72,000 0 0% Water /Sewer Revenue Bonds 2,872,117 2,872,117 2,886,068 0.5% Trust and Agency Funds 15,000 15,000 15,000 0 0% Total City Budget $137,966,760 $159,830,685 $165,317,614 3.4% Legend. (1) There is one major change in the 2006 budget that distorts the comparison with the 2005 budget: 2005 includes only six months of the expenditures related to the new 0.3% criminal justice sales tax, 2006 has full year of this expenditures. Without these additional Criminal Justice expenditures, the increase in the 2006 budget over 2005 would only be 2 %. (2) The 2006 budget includes an estimate of the 2006 grant awards only The 2005 amended budget includes the 2005 grant awards and awards carried forward from the previous years. * See Table II for an expenditure detail by individual fund. erp 12/8/2005 4:01 PM City of Yakima Table II 2006 Budget by City Functional Grouping Page 1 of 3 2004 2005 2005 2006 2006 2006 2006 2006 Actual Amended Year -End Adopted vs 2005 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance General Government City Council $159,309 $163,878 $163,863 $180,765 10.3% City Manager 455,498 587,043 558,186 500,651 (14.7 %) State Examiner 89,137 103,000 103,000 103,000 0.0% Records 367,425 286,544 280,399 535,113 86.7% Financial Services 1,089,685 1,131,766 1,120,735 1,196,487 5.7% Human Resources 409,686 459,506 449,166 478,973 4.2% Legal 1,331,951 1,430,269 1,466,004 1,561,415 9.2% Municipal Court 885,698 1,030,356 988,536 1,152,898 11.9% Purchasing 197,789 219,128 218,428 230,793 5.3% Hearing Examiner 31,361 66,000 66,000 46,000 (30.3 %) Environmental Planning 493,572 571,252 533,017 619,065 8.4% Code Administration 1,273,528 1,363,152 1,351,149 1,427,446 4.7% Police 14,951,047 16,234,851 16,131,711 17,206,027 6.0% Fire 6,902,844 7,521,671 7,452,522 7,564,575 0.6% Police Pension 1,287,904 1,255,672 1,207,111 1,337,956 6.6% Probation Center 400,350 435,771 426,269 56,081 (87 1 %) Engineering 1,101,617 1,087,687 1,087,218 1,133,649 4.2% City Hall Maintenance 351,360 371,016 364,601 383,311 3.3% Information Systems 2,611,860 2,602,902 2,532,369 2,479,990 (4.7 %) Utility Services 854,178 910,596 911,352 983,014 8.0% Library 1,414,107 1,414,107 1,414,107 1,314,107 (7 1%) Intergovernmental 173,145 176,853 180,923 186,244 5.3% Sun Dome 151,934 150,697 150,697 149,174 (1.0 %) District Court 45,589 45,600 31,700 25,800 (43.4 %) Transfers 1,960,794 1,974,000 1,964,000 2,017,000 2.2% Total General Fund $38,991,368 . $41,593,317 $41,153,063 . $42,869,534 3.1% $3,973,549 $41,518,265 $2,622,280 Parks & Recreation 3,740,411 3,923,122 3,889,869 4,066,092 3.6% 454,008 3,886,880 274,796 Street & Traffic Operations 4,508,986 5,273,574 4,902,051 5,384,645 2.1% 1,053,428 5,098,252 767,035 Total General Government Funds $47,240,765 $50,790,013 $49,944,983 $52,320,271 3.0% $5,480,985 $50,503,397 $3,664,111 erp 12/8/2005 3.59 PM City of Yakima Table II 2006 Budget by City Functional Grouping Page 2 of 3 2004 2005 2005 2006 2006 2006 2006 2006 Actual Amended Year -End Adopted vs 2005 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance • I• •l• . • t• i • .. • Economic Development $99,740 $80,950 $80,771 $207,158 155.9% $350,805 $91,000 $234,647 Community Development 2,284,268 3,535,709 3,435,525 2,068,575 (41.5 %) 303,423 2,166,275 401,123 Community Relations 405,727 614,458 533,988 640,959 4.3% 686,597 554,170 599,808 Growth Mgmt /Commute Trip Redctn Fi 0 77,576 52,576 25,000 (67.8 %) 0 25,000 0 Cemetery 313,411 313,797 311,671 296,038 (5.7 %) 45,602 294,800 44,364 Emergency Services 987,476 1,000,632 980,322 999,906 (0.1 %) 216,510 938,000 154,604 Public Safety Communications 2,366,021 2,537,936 2,515,371 2,530,908 (0.3 %) 87,560 2,496,906 53,558 Parking & Business Improvement Area 48,074 108,027 68,920 62,075 (42.5 %) 100,932 27,600 66,457 Trolley (Yakima Interurban Lines) 13,281 14,400 13,950 498,707 3363.2% 4,024 498,775 4,092 Front Street Business Improvement Area 7,318 3,000 3,000 3,000 0.0% 3,042 2,375 2,417 Tourist Promotion 1,085,037 1,178,006 1,148,906 1,176,149 (0.2 %) 18,506 1,221,800 64,157 Capitol Theatre 168,375 210,136 188,683 264,878 26.1% 120,167 277,547 132,836 Public Facilities District Revenue 628,989 699,500 699,500 664,000 (5.1 %) 112,308 630,000 78,308 Tourist Promotion Area 129,797 409,511 338,000 338,000 (17.5 %) 2,440 338,000 2,440 Storm Water Operating 0 0 0 0 #DIV /0! 0 0 0 Transit 5,201,707 5,724,491 5,652,635 6,298,438 10.0% 155,313 6,305,215 162,090 Refuse 3,278,596 3,575,278 3,503,287 3,666,252 2.5% 85,562 3,651,500 70,810 Sewer Operating 14,065,083 16,020,643 15,932,052 16,568,868 3 4% 2,855,819 15,009,283 1,296,234 Water Operating 5,707,158 6,662,571 6,620,975 7,014,848 5.3% 1,876,758 6,358,950 1,220,860 Irrigation Operating 2,473,170 2,586,074 2,577,494 2,594,017 0.3% 490,411 2,444,480 340,874 Equipment Rental 4,181,057 4,372,322 4,284,888 4,837,532 10.6% 3,395,174 4,369,476 2,927,118 Environmental Fund 39,493 142,950 142,950 212,950 49.0% 290,213 135,000 212,263 Public Works Administration 1,035,466 1,049,436 1,046,593 1,123,184 7.0% 161,081 1,084,304 122,201 Total Other Operating /Enterprise $44,519,244 $50,917,403 $50,132,057 $52,091,442 2.3% $11,362,247 $48,920,456 $8,191,261 Capital Improvement Arterial Street $5,406,810 $6,367,013 $4,073,844 $6,887,624 8.2% $218,778 $6,841,271 $172,425 Transportation Improvement 120,000 90,000 60,000 30,828 (65.7 %) 30,828 0 0 C.B.D Capital Improvement 75,727 5,087,205 602,205 4,602,216 (9.5 %) 96,348 4,560,500 54,632 Capitol Theatre Construction 472,577 479,424 28,923 447,345 (6.7 %) 100,000 447,345 100,000 Parks & Recreation Capital 1,019,266 221,771 218,697 1,140,000 414.0% 812,719 400,000 72,719 Fire Capital 671,480 1,021,350 448,000 818,500 (19 9 %) 257,965 827,607 267,072 Law & Justice Capital 1,342,291 963,344 822,992 913,000 (5.2 %) 681,537 450,000 218,537 Public Works Trust Construction 455,061 920,807 800,807 821,566 (10.8 %) 1,224,478 675,000 1,077,912 REET 2 Capital Construction 200,000 885,000 885,000 816,300 (7.8 %) 371,670 666,300 221,670 L.I.D Construction Control 25,655 1,365,574 903,000 500,000 (63 4 %) 0 500,000 0 Storm Water Capital 0 0 0 0 #DIV /0! 0 0 0 erp 12/8/2005 3.59 PM City of Yakima Table II 2006 Budget by City Functional Grouping Page 3 of 3 2004 2005 2005 2006 2006 2006 2006 2006 Actual Amended Year -End Adopted vs 2005 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Transit Capital Reserve 1,129,792 781,804 750,000 2,180,000 178.8% 3,062,300 100,000 982,300 Convention Center Capital Improvemen 386,602 144,069 144,069 25,000 (82.6 %) 147,762 0 122,762 Cum. Reserve for Capital Improvement 492,105 4,250,000 508,000 9,247,500 117.6% 64,645 9,256,100 73,245 Wastwater Facilities Capital Reserve 70,467 116,604 100,000 150,000 28.6% 601,118 152,000 603,118 Sewer Construction 2,206,397 4,005,000 3,503,000 3,900,000 (2.6 %) 1,706,845 4,155,000 1,961,845 Domestic Water Improvement 3,306,628 2,131,800 2,028,017 1,140,000 (46.5 %) 1,170,056 908,000 938,056 Wastewater Facilities 1,129,341 7,725,000 2,715,000 5,600,000 (27.5 %) 6,928,935 455,919 1,784,854 Irrigation System Improvement 910,176 3,015,000 1,365,000 2,750,000 (8.8 %) 6,418,854 921,000 4,589,854 Total Capital Improvement $19,420,375 $39,570,765 $19,956,554 $41,969,879 6.1% $23,894,838 $31,316,042 $13,241,001 Contingency /Operating Reserves Contingency Fund $213,433 $312,032 $192,159 $300,000 (3.9 %) $333,775 $100,000 $133,775 FRS /Capitol Theatre Reserve 171,927 83,927 83,927 83,927 0.0% 926,326 30,000 872,399 Risk Management 1,896,936 , 1,858,041 1,830,358 , 2,081,483 12.0% 1,031,352 1,951,373 901,242 Total Contingency /Operating Reserves $2,282,296 $2,254,000 $2,106,444 $2,465,410 9 4% $2,291,453 $2,081,373 $1,907,416 Employee Benefit Reserves Unemployment Compensation $127,698 $160,382 $140,382 $143,378 (10.6 %) $370,302 $144,000 $370,924 Employees Health Benefit 7,172,920 8,333,438 8,182,648 8,408,739 0.9% 2,553,291 8,439,690 2,584,242 Workers' Compensation 1,089,104 1,300,898 1,047,551 1,083,955 (16.7 %) 1,190,002 1,049,500 1,155,547 Wellness /EAP Fund 66,655 101,352 94,064 108,096 6.7% 120,671 100,000 112,575 Firemen's Relief & Pension 1,561,757 1,534,090 1,493,733 1,644,552 7.2% 538,250 1,556,895 450,593 Total Employee Benefit Reserves $10,018,134 $11,430,160 $10,958,378 $11,388,720 (0.4 %) $4,772,516 $11,290,085 $4,673,881 Trust and Agency Funds Cemetery Trust $11,966 $15,000 $15,000 $15,000 0.0% $533,210 $21,000 $539,210 Pass Through Grants 0, 0 0, 0 0.0% 0 0 0 Total Trust and Agency Funds $11,966 $15,000 $15,000 $15,000 0.0% $533,210 $21,000 $539,210 Debt Service L.I.D Guaranty $35,000 $0 $0 $0 0.0% $28,669 $300 $28,969 Housing Ltd. G.O Note 0 0 0 0 #DIV /0! 0 0 0 • PFD Debt Service 474,020 473,470 473,470 475,545 0.0% 122,611 480,000 127,066 General Obligation Bonds 1,465,174 1,435,757 1,435,757 1,633,279 13.8% 601,554 1,638,100 606,375 L.I.D Debt Service 30,733 72,000 72,000 72,000 0.0% 41,758 112,500 82,258 Water- Irrigation /Sewer Bonds 2,541,666 2,872,117 2,872,117 2,886,068 0.5% 2,705,125 2,890,592 2,709,649 Total Debt Service $4,546,593 $4,853,344 $4,853,344 $5,066,892 4.4% $3,499,717 $5,121,492 $3,554,317 Total City Budget $128,039,373 I $159,830,685 $137,966,760 . $165,317,614 3 4% $51,834,966 $149,253,845 $35,771,197 erp 12/8/2005 3:59 PM