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Home My WebLink About2007-061 2008 City Budget Adoption and Appropriations [FUNDING ORDINANCE] .t ORDINANCE NO. 2007 - 61 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2008, and making appropriations for estimated expenditures WHEREAS, on or before the 1st day of November, 2007, a Preliminary Budget for the City of Yakima for the year 2008 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, 2007, the City Council held hearings on the budget and on parts thereof, and on November 20, 2007, 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 2008 is hereby adopted in its final form and content as set forth in the budget document entitled "City of Yakima, Annual Budget - 2008," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2008 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 2008 Ordinance 12/6/2007 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, 2008, upon its passage and publication as provided by law PASSED BY THE CITY COUNCIL, signed and approved this 11th day of December, 2007 _ ' -. L. ./...'N _,.; ' /i ii David Edler, Mayor ATTEST C.., dC7�_, City Clerk Publication Date 12/14/07 Effective Date 01/13/08 Klm Final Budget 2008 Ordinance 12/6/2007 City of Yakima Page 1 of 2 Annual Budget -2008 Schedule A Summary of Appropriations by Fund 2008 2008 Estimated Budget Funds Fund Description Resources Appropriations of Budget 000 General Fund $51,355,382 $47,589,958 26.23% 123 Economic Development 297,843 156,556 0.09% 124 Community Development 3,204,331 2,272,379 1.25% 125 Community Relations 1,260,665 547,054 0.30% 127 Community Services 415,147 412,689 0.23% 131 Parks & Recreation 4,642,494 4,278,678 2.36% 140 Growth Management /Commute Trip Reduction 20,305 20,305 0.01% 141 Street & Traffic Operations 6,785,026 5,943,388 3.28% 142 Arterial Street 7,582,180 7,365,987 4.06% 144 Cemetery 301,594 257,599 0.14% 150 Emergency Services 1,270,189 1,104,501 0.61% 151 Public Safety Communications 2,902,381 2,691,381 1 48% 161 Parking & Business Improvement Area 103,053 81,343 0.05% 162 Trolley (Yakima Interurban Lines) 183,640 181,741 0 10% 163 Front Street Business Improvement Area 6,675 3,000 0.00% 170 Tourist Promotion 1,471,664 1,410,662 0.78% 171 Capitol Theatre 461,924 304,737 0.17% 172 Public Facilities District Revenue 1,220,744 1,114,424 0.61% 173 Tourist Promotion Area 370,414 370,000 0.20% 195 Contingency 404,407 300,000 0.17% 198 FRS /Capitol Threatre Reserve 614,275 571,927 0.32% 221 L.I.D Guaranty 78,392 0 0.00% 272 2002 PFD Convention Center G. 0 Debt 610,481 459,075 0.25% 281 1985 G 0 Div/Dam Redemption 650,450 650,101 0.36% 282 1998 LTGO Street Bond 178,938 178,938 0 10% 283 1994 G. 0 LTD Levy Redemption 781,786 517,938 0.29% 284 1995 G 0 Street, Parks & Fire 496,693 293,788 0.16% 285 1997 G 0 Line of Credit 24,418 23,500 0.01% 287 1996 G 0 LTD Levy Redemption 488,306 428,645 0.24% 289 LID Debt Service Control Fund 226,239 187,000 0 10% 321 CBD Capital Improvement 1,883,113 1,657,227 0.91% 322 Capitol Theatre Construction 1,302,915 1,138,750 0.63% 331 Parks & Recreation Capital 1,401,224 1,330,000 0.73% 332 Fire Capital 1,492,026 1,013,500 0.56% 333 Law and Justice Capital 1,256,297 818,300 0 45% 342 Public Works Trust Construction 2,676,918 1,752,702 0.97% 343 REET 2 Capital Fund 2,448,121 2,016,215 1 11% 345 LID Construction Control Fund 379,222 385,000 0.21% 364 Transit Capital Reserve 3,117,077 2,177,000 1.20% 370 Convention Center Capital Improvement 236,157 91,000 0.05% erp /cre 12/6/2007 12:02 PM City of Yakima Page 2 of 2 Annual Budget -2008 Schedule A Summary of Appropriations by Fund 2008 2008 Estimated Budget Funds Fund Description Resources Appropriations of Budget 392 Cum. Reserve for Capital Improvement 9,684,018 9,375,000 5 17% 441 Stormwater Operating 1,056,000 1,045,506 0.58% 442 Stormwater Capital 200,000 175,000 0 10% 462 Transit 7,550,129 7,110,255 3.92% 471 Refuse 4,629,612 4,302,590 2.37% 472 Wastewater Facility Reserve 976,088 720,000 0.40% 473 Wastewater Operating 18,029,891 16,606,798 9 15% 474 Water Operating 8,179,924 7,290,502 4.02% 475 Irrigation Operating 2,768,571 2,666,215 1.47% 476 Wastewater Construction 2,817,528 2,115,000 1 17% 477 Domestic Water Improvement 2,561,332 2,015,100 1 11% 478 Wastewater Facilities 9,983,796 7,187,473 3.96% 479 Irrigation System Improvement 5,463,522 3,446,700 1.90% 481 1998 Water Revenue Bond Reserve 269,607 0 0.00% 483 1996 Wastewater Revenue Bond Reserve 347,227 345,827 0 19% 484 1991 Water /Sewer Rev Bond Redemption 657,124 547,195 0.30% 485 Apple Tree Bond 250,000 250,000 0.14% 486 1998 Water Revenue Bond Redemption 247,551 243,060 0 13% 488 1996 Wastewater Revenue Bond Redemption 638,200 638,200 0.35% 489 1991 Water/Wastewater Rev Bond Reserve 952,700 0 0.00% 491 2003 Irrigation Revenue Bond Redemption 353,638 318,203 0 18% 493 2003 Wastewater Revenue Bond Redemption 1,346,636 1,346,635 0.74% 494 2003 Wastewater Revenue Bond Reserve 828,650 0 0.00% 512 Unemployment Compensation 522,588 134,739 0.07% 513 Employees Health Benefit 12,503,528 9,310,906 5 13% 514 Workers' Compensation 2,407,032 1,369,838 0.76% 515 Risk Management 3,285,452 2,391,791 1.32% 516 Wellness /EAP Fund 236,580 114,850 0.06% 551 Equipment Rental 9,114,478 5,084,151 2.80% 555 Environmental Fund 589,630 371,350 0.21% 560 Public Works Administration 1,326,730 1,205,464 0.66% 610 Cemetery Trust 576,526 20,000 0.01% 612 Firemen's Relief & Pension 2,176,931 1,619,203 0.89% Total City Budget $217,134,325 $181,464,539 100.00% erp /cre 12/6/2007 12:02 PM CITY OF YAKIMA Page 1 of 4 2008 BUDGET BY CITY FUNCTIONAL GROUPING 2006 2007 2007 2008 2008 2008 2008 2008 Actual Amended Year -End Preliminary vs 2007 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance General Government City Council $177,503 $189,410 $184,750 $204,961 8.2% City Manager 459,586 462,076 453,977 487,873 5.6% State Examiner 90,968 103,000 98,000 103,000 0.0% Records 615,137 410,881 378,158 485,542 18.2% Financial Services 1,182,586 1,291,854 1,245,638 1,450,907 12.3% Human Resources 416,002 482,524 435,648 463,041 (4.0 %) Legal 1,221,791 1,332,188 1,316,267 1,354,666 1.7% Municipal Court 1,005,857 1,195,251 1,088,224 1,289,964 7 9% Purchasing 218,162 242,209 236,613 271,231 12.0% Hearing Examiner 46,905 61,000 42,500 46,000 (24.6 %) Environmental Planning 568,989 715,885 678,670 731,780 2.2% Code Administration 1,469,079 1,495,093 1,476,895 1,641,453 9.8% Indigent Defense 241,186 371,000 365,000 385,000 3.8% Safe Community Action Plan (SCAP) 0 0 0 0 n/a Police 17,770,480 19,525,836 19,476,938 21,123,364 8.2% Fire 7,757,605 8,116,743 8,028,060 8,415,116 3.7% Police Pension 1,235,438 1,424,202 1,404,031 1,401,950 (1.6 %) Probation Center 50,451 48,000 48,000 25,000 (47.9 %) Engineering 1,049,899 1,151,117 1,044,390 1,149,464 (0.1 %) City Hall Maintenance 390,260 397,992 396,508 418,299 5.1% Information Systems 2,392,532 2,805,093 2,804,170 2,407,091 (14.2 %) Utility Services 963,127 1,030,522 991,532 1,089,336 5.7% Library 1,314,107 0 0 0 #DIV /0! Intergovernmental 224,307 283,417 283,417 288,685 1.9% Sun Dome 149,173 150,000 150,000 150,000 0.0% District Court 24,122 25,400 15,800 13,700 (46.1 %) Transfers 2,081,548 2,049,500 2,050,500 2,192,535 7.0% Total General Fund $43,116,800 $45,360,193 $44,693,686 $47,589,958 4.9% $5,302,179 $46,053,203 $3,765,424 Parks & Recreation 4,002,279 4,199,143 4,093,121 4,278,678 1.9% 575,059 4,067,435 363,816 Street & Traffic Operations 5,275,112 5,907,882 5,600,974 5,943,388 0.6% 1,059,014 5,726,012 841,638 Total General Government Funds $52,394,191 $55,467,218 $54,387,781 $57,812,024 4.2% $6,936,252 $55,846,650 $4,970,878 erp 12/6/2007 12:02 PM Forecast 2008kathyCouncd Approval Page 2 of 4 2006 2007 2007 2008 2008 2008 2008 2008 Actual Amended Year -End Preliminary vs 2007 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Other Operating/Enterprise Economic Development $270,675 $283,695 $263,795 $156,556 (44.8 %) $183,675 $114,168 $141,287 Community Development 2,405,955 3,929,775 3,786,602 2,272,379 (42.2 %) 987,831 2,216,500 931,952 Community Relations 480,373 652,467 567,162 547,054 (16.2 %) 794,565 466,100 713,611 Community Services 48,819 412,689 347,214 412,689 0.0% 8,080 407,067 2,458 Growth Mgmt /Commute Trip Red Fund 10,721 89,745 65,440 20,305 (77 4 %) 20,305 0 0 Cemetery 291,997 326,105 322,332 257,599 (21.0 %) 24,044 277,550 43,995 Emergency Services 986,744 1,019,794 1,014,294 1,104,501 8.3% 219,976 1,050,213 165,688 Public Safety Communications 2,526,531 2,651,440 2,418,930 2,691,381 1.5% 411,800 2,490,581 211,000 Parking & Business Improvement Area 72,518 95,911 84,646 81,343 (15.2 %) 36,453 66,600 21,710 Trolley (Yakima Interurban Lines) 25,380 463,388 311,242 181,741 (60.8 %) 865 182,775 1,899 Front Street Business Improvement Area 1,627 3,000 3,000 3,000 0.0% 3,940 2,735 3,675 Tourist Promotion 1,171,354 1,269,647 1,264,304 1,410,662 11.1% 84,940 1,386,724 61,002 Capitol Theatre 262,399 281,616 281,616 304,737 8.2% 157,357 304,567 157,187 Public Facilities District Revenue 656,794 649,000 641,000 1,114,424 71.7% 119,744 1,101,000 106,320 Tourist Promotion Area 353,917 400,000 360,000 370,000 (7.5 %) 414 370,000 414 Storm Water Operating 0 0 0 1,045,506 #DIV /0! 0 1,056,000 10,494 Transit 6,088,095 6,860,951 6,629,969 7,110,255 3.6% 400,124 7,150,005 439,874 Refuse 3,559,185 4,015,321 3,903,840 4,302,590 7.2% 420,142 4,209,470 327,022 Sewer Operating 16,581,913 16,001,642 15,946,127 16,606,798 3.8% 1,905,311 16,124,580 1,423,093 Water Operating 6,990,955 6,752,388 6,739,645 7,290,502 8.0% 1,469,487 6,710,437 889,422 Irrigation Operating 2,577,906 2,659,949 2,649,412 2,666,215 0.2% 205,621 2,562,950 102,356 Equipment Rental 4,939,111 4,736,503 4,589,524 5,084,151 7.3% 3,550,077 5,564,401 4,030,327 Environmental Fund 1,824 371,350 151,400 371,350 0.0% 454,630 135,000 218,280 Public Works Administration 1,107,352 1,155,113 1,130,465 1,205,464 4.4% 136,790 1,189,940 121,266 Total Other Operating/Enterprise $51,412,145 $55,081,489 $53,471,959 $56,611,202 2.8% $11,596,171 $55,139,363 $10,124,332 erp 12/6/2007 12:02 PM Forecast 2008kathyCouncil Approval Page 3 of 4 2006 2007 2007 2008 2008 2008 2008 2008 Actual Amended Year -End Preliminary vs 2007 Beginning Projected Est. Ending - Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Capital Improvement Arterial Street $3,788,661 $5,973,880 $4,737,396 $7,365,987 23.3% $445,199 $7,136,981 $216,193 Transportation Improvement 0 30,829 30,829 0 (100.0 %) 0 0 0 C.B.D Capital Improvement 5,262,832 3,622,226 3,369,194 1,657,227 (54.2 %) 852,313 1,030,800 225,886 Capitol Theatre Construction 286,444 410,085 375,085 1,138,750 177.7% 136,915 1,166,000 164,165 Parks & Recreation Capital 1,031,994 813,000 788,669 1,330,000 63.6% 336,224 1,065,000 71,224 Fire Capital 713,586 2,103,374 1,825,535 1,013,500 (51.8 %) 182,438 1,309,588 478,526 Law & Justice Capital 939,138 1,038,813 1,024,964 818,300 (21.2 %) 423,297 833,000 437,997 Public Works Trust Construction 1,129,394 1,090,514 1,090,514 1,752,702 60.7% 1,641,918 1,035,000 924,216 REET 2 Capital Construction 1,004,819 1,532,025 1,003,495 2,016,215 31.6% 1,008,121 1,440,000 431,906 L.I.D Construction Control 23,784 500,000 500,000 385,000 (23.0 %) (5,778) 385,000 (5,778) Storm Water Capital 0 0 0 175,000 #DIV /0! 0 200,000 25,000 Transit Capital Reserve 2,349,336 451,546 357,455 2,177,000 382.1% 1,971,077 1,146,000 940,077 Convention Center Capital Improvement 97,133 144,000 104,000 91,000 (36.8 %) 146,457 89,700 145,157 Cum. Reserve for Capital Improvement 581,107 7,256,969 5,268,387 9,375,000 29.2% 303,918 9,380,100 309,018 Wastewater Facilities Capital Reserve 59,496 2,795,000 80,000 720,000 (74.2 %) 824,088 152,000 256,088 Sewer Construction 1,605,497 4,057,929 3,631,126 2,115,000 (47.9 %) 1,376,178 1,441,350 702,528 Domestic Water Improvement 1,450,005 1,248,216 1,134,100 2,015,100 61.4% 853,332 1,708,000 546,232 Wastewater Facilities 5,283,249 5,676,829 5,676,829 7,187,473 26.6% 2,011,329 7,972,467 2,796,323 Irrigation System Improvement 1,670,316 3,939,219 2,342,623 3,446,700 (12.5 %) 4,532,522 931,000 2,016,822 Total Capital Improvement $27,276,791 $42,684,454 $33,340,201 $44,779,954 4.9% $17,039,548 $38,421,986 $10,681,580 Contingency /Operating Reserves Contingency Fund $100,041 $300,000 $65,000 $300,000 0.0% $329,407 $75,000 $104,407 FRS /Capitol Theatre Reserve 333,927 71,927 71,927 571,927 695.1% 584,275 30,000 42,348 Risk Management 2,608,460 2,206,137 2,168,348 2,391,791 8.4% 1,004,395 2,281,057 893,661 Total Contingency /Operating Reserves $3,042,428 $2,578,064 $2,305,275 $3,263,718 26.6% $1,918,077 $2,386,057 $1,040,416 Employee Benefit Reserves Unemployment Compensation $142,935 $151,918 $122,861 $134,739 (11.3 %) $440,588 $82,000 $387,849 Employees Health Benefit 7,454,213 8,559,804 8,482,628 9,310,906 8.8% 3,646,588 8,856,940 3,192,622 Workers' Compensation 1,082,467 1,302,950 1,260,985 1,369,838 5 1% 1,116,732 1,290,300 1,037,194 Wellness/EAP Fund 88,892 127,940 123,126 114,850 (10.2 %) 121,580 115,000 121,730 Firemen's Relief & Pension 1,583,002 1,746,348 1,571,087 1,619,203 (7.3 %) 559,701 1,617,230 557,728 Total Employee Benefit Reserves $10,351,509 $11,888,960 $11,560,687 $12,549,536 5.6% $5,885,189 $11,961,470 $5,297,123 erp 12/6/2007 12:02 PM Forecast 2008kathycouncil Approval Page 4 of 4 2006 2007 2007 2008 2008 2008 2008 2008 Actual Amended Year -End Preliminary vs 2007 Beginning Projected Est. Ending Expenditures Budget - Estimate Budget Amended Fund Balance Revenue Fund Balance Trust and Agency Funds Cemetery Trust $14,353 $20,000 $20,000 $20,000 0.0% $550,526 $26,000 $556,526 Total Trust and Agency Funds $14,353 $20,000 $20,000 $20,000 0.0% $550,526 $26,000 $556,526 Debt Service L.I.D Guaranty $0 $0 $0 $0 n/a $78,092 $300 $78,392 PFD Debt Service 472,400 479,255 459,730 459,075 (4.2 %) 150,481 460,000 151,406 General Obligation Bonds 1,531,241 2,580,350 2,199,168 2,092,910 (18.9 %) 618,930 2,001,661 527,681 L.I.D Debt Service 303,114 267,000 267,000 187,000 (30.0 %) 35,239 191,000 39,239 Water - Irrigation /Sewer Bonds 2,927,728 3,053,472 3,028,472 3,689,120 20.8% 2,709,651 3,181,682 2,202,213 Total Debt Service $5,234,483 $6,380,077 $5,954,370 $6,428,105 0.8% $3,592,393 $5,834,643 $2,998,931 Total City Budget $149,725,900 $174,100,262 $161,040,273 $181,464,539 4.2% $47,518,156 $169,616,169 $35,669,786 erp 12/6/2007 12 02 PM Forecast 2008kathyCouncil Approval BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No For Meeting Of December 11, 2007 ITEM TITLE. An Ordinance Adopting a Budget for the City of Yakima, Washington, for 2008 SUBMITTED BY Dick Zais, City Manager Rita DeBord, Finance Directoj Cindy Epperson, Financial Services ManagerC CONTACT PERSON/TELEPHONE. Rita DeBord or Cindy Epperson 575 -6070 SUMMARY EXPLANATION The attached Ordinance adopting the 2008 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 4, 2007 The budget is balanced within existing resources for all funds As summarized in Table I (enclosed) and Exhibit I (attached), (a) The Total 2008 City Budget is set at $181,464,539 which is: • 4.2% more than the amended 2007 Budget of $174,100,262. • Approximately $2,243,000 more than the Preliminary Budget. The increase from the Preliminary Budget includes changes outlined in the Budget Wrap -up document of about $2,157,000, which included new grant awards and the extension of Transit service to Union Gap Council actions during the Wrap -up session increased total expenditures by a net of about $86,000 Major components of this change include the inclusion of the Fall Leaf Program in the Refuse fund, and approval of funding for Citizens for Safe Yakima Valley Communities (b) The 2008 General Government Budget is $57,812,024 which is approximately 4.2% greater than the amended 2007 budget level of $55,467,218 Total General Government dependency on beginning cash for 2008 is $1,965,374 -3 4% of the 2008 budgeted expenditures and substantially below the 5% maximum budget guideline. The projected 2008 year -end balance for General Govemment is $4,970,877 or 8 6% of the operating budgets — slightly more than 1 month of operating reserves. Resolution Ordinance X Contract Other (Specify) Schedule A Funding Source ResTirg in all City F nds APPROVED FOR SUBMITTAL. City Manager er 9 STAFF RECOMMENDATION Pass Ordinance BOARD /COMMISSION RECOMMENDATION: COUNCIL ACTION 2007 VS. 2008 EXPENDITURE BUDGET COMPARISON '07 vs. '08 2007 2007 Amended Year -End Amended 2008 Budget Fund Estimate Budget Budget % Change General $44,693,686 $45,360,193 $47,589,958 4.9% Parks 4,093,121 4,199,143 4,278,678 1.9% Street & Traffic 5,600,974 5,907,882 5,943,388 0.6% General Government Total (1) $54,387,781 $55,467,218 $57,812,024 4.2% Community Development 3,786,602 3,929,775 2,272,379 (42.2 %) Utilities /Other Operating 49,685,357 51,151,714 54,338,823 6.2% Capital Improvement 33,340,201 42,684,454 44,779,954 4.9% Contingency /Operating Reserves 2,305,275 2,578,064 3,263,718 26.6% Employee Benefit Reserves 11,560,687 11,888,960 12,549,536 5.6% General Obligation Bonds 2,658,898 3,059,605 2,551,985 (16.6 %) LID Debt Service 267,000 267,000 187,000 (30.0 %) Water /Sewer Revenue Bonds 3,028,472 3,053,472 3,689,120 20.8% Trust and Agency Funds 20,000 20,000 20,000 0.0% Total - Citywide Budget (3) $161,040,273 $174,100,262 $181,464,539 4.2% Legend: (1) General Government - The 2008 General Government expenditure budget is approximately $2.3 million or 4.2% above the 2007 amended budget. (2) The 2008 budget includes an estimate of the 2008 grant awards only The 2007 amended budget includes the 2007 grant awards and awards carried forward from the previous years. (3) Citywide Expenditures - The Citywide Expenditure budget is approximately $7 4 million or 4.2% above the2007 amended budget. erp 12/6/2007 12:04 PM