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Home My WebLink About2004-078 2005 Budget Adoption [FUNDING ORDINANCE] ORDINANCE NO. 2004- 78 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2005; and making appropriations for estimated expenditures. WHEREAS, on or before the 1st day of November, 2004, a Preliminary Budget for the City of Yakima for the year 2005 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, 2004, the City Council held hearings on the budget and on parts thereof, and on November 16, 2004, 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 2005 is hereby adopted in its final form and content as set forth in the budget document entitled "City of Yakima, Annual Budget - 2005," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2005 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 2005 Ordinance 12/8/2004 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, 2005, upon its passage and publication as provided by law. PASSED BY THE CITY COUNCIL, signed and approved this 14th day of December, 2004. __(:::e n 4�r I / Paul P. George, Mayor ATTEST: K am.,,.. .tg City Clerk Publication Date: 12 -17 -2004 Effective Date: 1 -1 -2005 Kim Final Budget 2005 Ordinance 12/8/2004 City of Yakima Page 1 of 2 Annual Budget -2005 Schedule A Summary of Appropriations by Fund 2005 2005 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 000 General Fund $43,913,501 $40,753,761 27.82% 123 Economic Development 114,392 80,950 0.06% 124 Community Development 2,996,118 2,415,288 1.65% 125 Cable TV 1,213,420 595,215 0.41% 131 Parks & Recreation 4,222,523 3,911,115 2.67% 140 Growth Management 32,576 32,576 0.02% 141 Street & Traffic Operations 5,191,301 4,709,776 3.22% 142 Arterial Street 6,565,319 6,367,013 4.35% 143 Transportation Improvement 90,129 90,000 0.06% 144 Cemetery 352,526 287,271 0.20% 150 Emergency Services 1,198,250 966,632 0.66% 151 Public Safety Communications 2,614,206 2,537,936 1.73% 161 Parking & Business Improvement Area 168,270 33,027 0.02% 162 Trolley (Yakima Interurban Lines) 15,435 14,400 0.01% 163 Front Street Business Improvement Area 5,046 3,000 0.00% 170 Tourist Promotion 1,235,346 1,178,006 0.80% 171 Capitol Theatre 320,832 204,930 0.14% 172 Public Facilities District Revenue 836,478 679,000 0.46% 173 Tourist Promotion Area 438,511 409,511 0.28% 195 Contingency 469,658 275,000 0.19% 198 FRS /Capitol Threatre Reserve 1,043,117 83,927 0.06% 221 L.I.D. Guaranty 29,193 0 0.00% 272 2002 PFD Convention Center G. O. Debt 596,081 473,470 0.32% 282 1998 LTGO Street Bond 257,565 175,640 0.12% 283 1994 G. O. LTD Levy Redemption 772,508 518,138 0.35% 284 1995 G. O. Street, Parks & Fire 434,019 292,850 0.20% 285 1997 G. O. Line of Credit 22,209 21,000 0.01% 287 1996 G. O. LTD Levy Redemption 500,249 427,308 0.29% 289 LID Debt Service Control Fund 161,191 72,000 0.05% 321 CBD Capital Improvement 299,839 207,205 0.14% 322 Capitol Theatre Construction 539,345 450,000 0.31% 331 Parks & Recreation Capital 191,651 135,000 0.09% 332 Fire Capital 955,171 703,500 0.48% 333 Law and Justice Capital 1,209,072 663,000 0.45% 342 Public Works Trust Construction 1,595,643 675,807 0.46% 343 REET 2 Capital Fund 800,000 535,000 0.37% 345 LID Construction Control Fund 1,365,574 1,365,574 0.93% 364 Transit Capital Reserve 2,311,043 330,000 0.23% erp /cre 12/8/2004 9 :52 AM City of Yakima Page 2 of 2 Annual Budget -2005 Schedule A Summary of Appropriations by Fund 2005 2005 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 370 Convention Center Capital Improvement 190,981 70,000 0.05% 392 Cum. Reserve for Capital Improvement 4,255,958 4,250,000 2.90% 462 Transit 5,487,959 5,323,724 3.63% 471 Refuse 3,635,006 3,555,278 2.43% 472 Wastewater Facility Reserve 665,054 100,000 0.07% 473 Sewer Operating 17,467,523 15,334,643 10.47% 474 Water Operating 8,062,301 6,635,438 4.53% 475 Irrigation Operating 2,916,463 2,276,074 1.55% 476 Sewer Construction 4,400,119 2,985,000 2.04% 477 Domestic Water Improvement 3,229,082 2,131,800 1.46% 478 Wastewater Facilities 9,577,537 7,725,000 5.27% 479 Irrigation System Improvement 6,135,782 3,015,000 2.06% 481 1998 Water Revenue Bond Reserve 268,025 0 0.00% 483 1996 Wastewater Revenue Bond Reserve 344,693 0 0.00% 484 1991 Water /Sewer Rev Bond Redemp 662,547 554,465 0.38% 485 Apple Tree Bond 50,000 50,000 0.03% 486 1998 Water Revenue Bond Redemption 244,218 239,945 0.16% 488 1996 Wastewater Revenue Bond Redemp 529,711 365,585 0.25% 489 1991 Water /Sewer Rev Bond Reserve 944,594 0 0.00% 491 2003 Irrigation Revenue Bond Redemption 350,000 314,565 0.22% 493 2003 Sewer Revenue Bond Redemption 1,347,557 1,347,557 0.92% 494 2003 Sewer Revenue Bond Reserve 828,650 0 0.00% 512 Unemployment Compensation 455,845 160,382 0.11% 513 Employees Health Benefit 9,942,953 7,523,438 5.14% 514 Workers' Compensation 2,161,408 1,300,898 0.89% 515 Risk Management 2,782,413 1,788,041 1.22% 516 Wellness /EAP Fund 204,489 94,063 0.06% 551 Equipment Rental 7,120,805 3,932,580 2.69% 555 Environmental Fund 399,889 142,950 0.10% 560 Public Works Administration 1,231,145 1,046,825 0.72% 610 Cemetery Trust 542,099 15,000 0.01% 612 Firemen's Relief & Pension 2,062,087 1,534,090 1.05% Total City Budget $183,574,200 $146,486,167 100.00% erp /cre 12/8/2004 9 :52 AM BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 1 7 For Meeting Of: December 14, 2004 ITEM TITLE: An Ordinance Adopting the 2005 Budget for the City of Yakima, Washington 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 2005 Budget for the City of Yakima incorporates all of the adjustments made during the budget review process and the decisions made by the City Council during the Budget wrap -up session held on Tuesday, December 7, 2004. The 2005 Budget is outlined below and summarized in Tables I and II, attached, (the budget remains balanced within existing resources): (a) The Total 2005 City Budget is set at $146,486,167, which is: • Approximately 0.5% more than the amended 2004 Budget of $145,812,036. • Approximately $2.3 million more than the 2005 Preliminary Budget. This increase includes changes outlined in the Budget Wrap -up document of about $400,000 (net), which included $805,000 for the voter approved 0.3% Criminal Justice Sales Tax, offset by the elimination of the StormWater utility (a net reduction of $511,000). • Additionally, Council actions during the Wrap -up session of about $1.9 million have been incorporated. The major components of this increase are the Water Utility rate adjustment (this is a "double- budget" item, as the operating budget includes an increased transfer to the capital fund of $500,000, and the capital fund includes an increase of $500,000 for a capital project), along with $610,000 approved to modify the West Valley Fire Station and $100,000 increase in the Library expenditure budget which will be offset by a revenue increase of at least $100,000 related to a sale of property to the library. (b) The 2005 General Government Budget is $49,374,652: approximately 2.0% greater than the amended 2004 budget level of $48,395,133. The projected 2005 year -end balance for General Government is $3,952,673 or 8.0% of the operating budgets -- approximately 1 month of operating reserves. Resolution Ordinance X Contract Other (Specify) Schedule A Funding Source: APPROVED FOR SUBMITTAL: � J City Manager STAFF RECOMMENDATION: Pass Ordinance BOARD /COMMISSION RECOMMENDATION: COUNCIL ACTION: Ordinance passed. ORDINANCE NO. 2004 -78 Budget Overviews Table I Expenditure Comparisons* 2005 vs. 2004 '05 vs. '04 2004 2004 Amended Year -End A.mended 2005 Budget Fund Estimate Budget Budget % Change General (1) $38,934,953 $39,328,442 $40,753,761 3.6% Parks 3,832,816 3,928,829 3,911,115 (05 %) Street & Traffic(2) 4,883,031 5,137,862 4,709,776 (8.3 %) General Government Total $47,650,800 $48,395,133 $49,374,652 2.0% Community Development(3) 2,991,564 3,138,801 2,415,288 (23.1 %) Utilities /Other Operating 42,735,779 43,508,748 45,269,966 4.0% Capital Improvement 21,670,123 32,529,054 31,798,899 (2.2 %) Contingency /Operating Reserves 2,097,554 2,250,652 2,146,968 • (4.6 %) Employee Benefit Reserves 10,238,786 10,857,624 10,612,871 (2.3 %) General Obligation Bonds 1,983,135 2,010,648 1,908,406 (5.1 %) LID Debt Service 138,000 138,000 72,000 (47.8 %) Water /Sewer Revenue Bonds 2,569,964 2,968,376 2,872,117 (3.2 %) Trust and Agency Funds 15,000 15,000 15,000 0.0% Total City Budget $132,090,705 $145,812,036 $146,486,167 0.5% Legend: (1) The 2005 budget includes the partial year implementation of the new 0.3% Criminal Justice sales tax. The percentage change in General Fund as presented in the Preliminary Budget was 1.7 %. (2) The 2005 budget for Street & Traffic reflects an 8.3% decrease from the 2004 amended budget, mainly due to the elimination of two full time vacant positions and the transfer of the Stormwater Engineer to to the Wastewater operating fund. (3) The 2005 budget includes an estimate of the 2005 grant awards only. The 2004 amended budget includes the 2004 grant awards and awards carried forward from the previous years. * See Exhibit I for an expenditure detail by individual fund. erp 12/7/2004 4:16 PM Table II City of Yakima Page 1 of 3 2005 Budget by City Functional Grouping 2003 2004 2004 2005 2005 2005 2005 2005 Actual Amended Year -End Adopted vs 2004 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance General Government City Council $153,935 $161,959 $160,833 $163,878 1.2% City Manager 439,579 464,194 457,959- 587,043 26.5% State Examiner 94,003 101,120 101,120 103,000 1.9% Records 246,122 372,991 364,189 286,544 (23.2 %) Financial Services 1,035,779 1,092,647 1,087,928 1,131,766 3.6% Human Resources 393,237 438,752 419,993 459,506 4.7% Legal 1,239,562 1,312,374 1,320,483 1,427,283 8.8% Municipal Court 832,597 850,725 870,551 1,030,356 21.1% Purchasing 177,703 206,034 203,375 219,128 6.4% Hearing Examiner 17,532 21,000 21,000 26,000 23.8% Environmental Planning 412,176 463,583 463,415 479,834 3.5% Code Administration 1,241,878 1,240,812 1,233,618 1,358,152 9.5% Police 14,396,465 15,360,523 15,053,481 16,113,057 4.9% Fire 6,435,858 6,917,268 6,803,368 7,183,598 3.9% Police Pension 1,134,006 1,253,722 1,303,543 1,255,672 0.2% Probation Center 464,636 399,971 395,331 411,771 3.0% Engineering 978,788 1,033,892 1,033,633 1,045,687 1.1% City Hall Maintenance 344,801 351,760 351,107 371,016 5.5% 084 � 8f 990 � 723 31 - 2 e� Information Systems , 2,033,084 2,816,990 L, /LJ,Jl l L,YJ i,6i6 (13.7%) Utility Services 792,066 844,563 843,848 907,597 7.5% Library 1,400,115 1,414,107 1,414,107 1,414,107 0.0% Intergovernmental 169,318 172,521 175,376 176,853 2.5% Sun Dome 149,621 151,934 151,934 150,697 (0.8 %) District Court 65,539 60,000 53,450 45,600 (24.0 %) Transfers 1,845,426 1,825,000 1,928,000 _ 1,974,000 8.2% Total General Fund $36,493,826 $39,328,442 $38,934,953 $40,753,761 3.6% $4,676,281 $39,237,220 $3,159,740 Parks & Recreation 3,567,002 3,928,829 3,832,816 3,911,115 (0.5 %) 422,812 3,799,711 311,408 Street & Traffic Operations 4,614,159 5,137,862 4,883,031 4,709,776 (8.3 %) 726,394 4,464,907 481,525 Total General Government Funds $44,674,987 . $48,395,133 $47,650,800 . $49,374,652 2.0% $5,825,487 $47,501,838 $3,952,673 erp 12/8/2004 9:56 AM • City of Yakima Table II 2005 Budget by City Functional Grouping Page 2 of 3 2003 2004 2004 • 2005 2005 2005 2005 2005 Actual Amended Year -End Adopted vs 2004 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Other Operating/Enterprise Economic Development $35,594 $105,950 $105,950 $80,950 (23.6 %) $114,192 $200 $33,442 Community Development - 2,466,299 3,138,801 2,991,564 - 2,415,288 (23.1 %) 586,052 2,410,066 580,830 Cable TV 379,134 523,458 450,211 595,215 13.7% 753,070 460,350 618,205 Commute Trip Reduction Fund 38,734 32,656 0 32,576 (0.2 %) 4,329 28,247 0 Cemetery 326,622 312,894 304,825 287,271 (8.2 %) 57,436 295,090 65,255 Emergency Services 885,927 1,035,586 998,572 966,632 (6.7 %) 273,050 925,200 231,618 Public Safety Communications 2,213,388 2,414,201 2,378,806 2,537,936 5.1% 192,113 2,422,093 76,270 Parking & Business Improvement Area 99,001 81,336 63,011 33,027 (59.4 %) 131,270 37,000 135,243 Trolley (Yakima Interurban Lines) 33,175 17,200 13,320 14,400 (16.3 %) 14,160 1,275 1,035 Front Street Business Improvement Area 1,976 8,000 8,000 3,000 (62.5 %) 2,671 2,375 2,046 Tourist Promotion 999,376 1,071,448 1,065,375 1,178,006 9.9% 63,046 1,172,300 57,340 Capitol Theatre 158,943 183,633 172,230 204,930 11.6% 47,785 273,047 115,902 Public Facilities District Revenue 514,823 629,000 629,000 679,000 7.9% 224,478 612,000 157,478 Tourist Promotion Area 0 130,000 129,534 409,511 215.0% 7,000 431,511 29,000 Transit 4,780,464 5,271,837 5,156,699 5,323,724 1.0% 159,794 5,328,165 164,235 Refuse 3,090,617 3,414,526 3,298,147 3,555,278 4.1% 114,206 3,520,800 79,728 Sewer Operating 13,622,839 14,065,952 14,043,801 15,334,643 9.0% 2,835,942 14,631,581 2,132,880 Water Operating 5,566,032 6,035,149 5,817,733 6,635,438 9.9% 1,997,351 6,064,950 1,426,863 Irrig ation Operating 747 d8 1 5821 818 1 5'7 9 86 21 2 07 4 (11 98/) 479 3 2 A A 0 6 0 aagaiu pe.0 ..ag 1,747,548 • 2,582,818 G,J/ I,7oV ' L,L/ ,V /Y X 11.7 /O) 473,483 2,442,980 640,389 Equipment Rental 4,333,019 4,423,315 4,392,198 3,932,580 (11.1 %) 3,411,488 3,709,317 3,188,225 Environmental Fund 67,719 118,950 112,950 142,950 20.2% 230,389 169,500 256,939 Public Works Administration 966,338 1,050,839 1,017,431 1,046,825 (0.4 %) 197,976 1,033,169 184,320 Total Other Operating/Enterprise $42,327,568 $46,647,549 $45,727,343 $47,685,254 2.2% $11,891,281 $45,971,216 $10,177,243 Capital Improvement Arterial Street $1,511,603 $7,104,932 $5,044,909 $6,367,013 (10.4 %) $3,932 $6,561,387 $198,306 Transportation Improvement 21,323 140,000 120,000 90,000 (35.7 %) 90,129 0 129 C.B.D. Capital Improvement 2,080 242,205 165,399 207,205 (14.5 %) 266,187 33,652 92,634 Capitol Theatre Construction 0 500,000 500,000 450,000 (10.0 %) 92,000 447,345 89,345 Parks & Recreation Capital 2,318,095 1,690,621 1,047,031 135,000 (92.0 %) 91,651 100,000 56,651 Fire Capital 505,774 938,023 930,634 703,500 (25.0 %) 240,564 714,607 251,671 Law & Justice Capital 852,475 1,643,076 1,525,076 663,000 (59.6 %) 691,072 518,000 546,072 Public Works Trust Construction 310,243 699,480 579,480 675,807 (3.4 %) 969,143 626,500 919,836 REET 2 Capital Construction 0 350,000 350,000 535,000 52.9% 250,000 550,000 265,000 L.I.D. Construction Control 0 350,000 272,600 1,365,574 290.2% 0 1,365,574 0 Transit Capital Reserve 216,138 1,359,457 1,354,613 330,000 (75.7 %) 1,821,043 490,000 1,981,043 Convention Center Capital Improvement 5,290,234 492,353 462,353 70,000 (85.8 %) 112,481 78,500 120,981 Cum. Reserve for Capital Improvement 1,710,228 5,040,000 892,000 4,250,000 (15.7 %) 608 4,255,350 5,958 Wastwater Facilities Capital Reserve 47,830 100,000 100,000 100,000 0.0% 513,054 152,000 565,054 Sewer Construction 1,949,703 1,369,567 1,355,000 2,985,000 118.0% 1,670,118 2,730,001 1,415,119 erp 12/8/2004 9:56 AM Table II City of Yakima Page 3 of 3 2005 Budget by City Functional Grouping 2003 2004 2004 2005 2005 2005 2005 2005 Actual Amended Year -End Adopted vs 2004 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Domestic Water Improvement 1,757,539 3,983,978 3,242,870 2,131,800 (46.5 %) 1,466,181 1,762,901 1,097,282 Wastewater Facilities 10,314,335 3,625,000 1,479,474 7,725,000 113.1% 9,217,618 359,919 1,852,537 Irrigation System Improvement 585,130 _ 2,900,362 2,248,684 -_ 3,015:000 4.0% 5,553,782 582,000 3,120,782 Total Capital Improvement $27,392,730 $32,529,054 $21,670,123 $31,798,899 (2.2 %) $23,049,563 $21,327,736 $12,578,400 Contingency /Operating Reserves Contingency Fund $190,428 $336,545 $205,175 $275,000 (18.3 %) $334,658 $135,000 $194,658 FRS /Capitol Theatre Reserve 71,927 171,927 171,927 83,927 (51.2 %) 988,117 55,000 959,190 Risk Management 1,620,422 1,742,180 1,720,452 1,788,041 2.6% 1,022,364 1,760,049 994,372 Total Contingency /Operating Reserves $1,882,777 $2,250,652 $2,097,554 $2,146,968 (4.6 %) $2,345,139 $1,950,049 $2,148,220 Employee Benefit Reserves Unemployment Compensation $140,730 $179,186 $149,186 $160,382 (10.5 %) $311,845 $144,000 $295,463 Employees Health Benefit 7,285,577 7,634,862 7,216,492 7,523,438 (1.5 %) 2,146,093 7,796,860 2,419,515 Workers' Compensation 1,037,616 1,416,469 1,271,469 1,300,898 (8.2 %) 868,908 1,292,500 860,510 Wellness/EAP Fund 57,001 79,944 73,945 94,063 17.7% 103,989 100,500 110,426 Firemen's Relief & Pension 1,362,584. 1,547,163 - 1,527,694 1,534,090 (0.8 %) 605,308 1,456,779 527,997 Total Employee Benefit Reserves $9,883,508 $10,857,624 $10,238,786 $10,612,871 (2.3 %) $4,036,143 $10,790,639 $4,213,911 Trust and Agency Funds Cemetery Trust $17,527 $15,000 $15,000 $15,000 0.0% $521,099 $21,000 $527,099 Pass Through Grantc 0 0 0. 0 0.0% 0 0 0 Total Trust and Agency Funds $17,527 $15,000 $15,000 $15,000 0.0% $521,099 $21,000 $527,099 Debt Service . L.I.D. Guaranty $0 $35,000 $35,000 $0 0.0% $28,893 $300 $29,193 Housing Ltd. G.O. Note 207,250 0 0 0 #D1V /0! 0 0 0 PFD Debt Service 474,195 474,020 474,020 473,470 0.0% 116,081 480,000 122,611 General Obligation Bonds 1,557,698 1,536,628 1,509,115 1,434,936 (6.6 %) 541,850 1,444,700 551,614 L.I.D. Debt Service 56,908 103,000 103,000 72,000 (30.1 %) 48,691 112,500 89,191 Water - Irrigation/Sewer Bonds 1,864,046 2,968,376 2,569,964 2,872,117 (3.2 %) 2,657,919 2,912,076 2,697,878 Total Debt Service $4,160,097 $5,117,024 $4,691,099 $4,852,523 (5.2 %) $3,393,434 $4,949,576 $3,490,487 Total City Budget $130,339,194 $145,812,036 $132,090,705 $146,486,167 0.5% $51,062,146 $132,512,054 $37,088,033 erp 12/8/2004 9:56 AM