HomeMy WebLinkAbout1976-1998 APPROPRIATING $12,234.13 WITHIN 473-WATER-SEWER FUND, & $3,798.77 WITHIN 461-AIRPORT FUND FOR 1976. ORDINANCE NO. \qq R
AN ORDINANCE appropriating the amount of $12,234.13 within 473 -
Water -Sewer Fund, and the amount of $3,798.77 within
461- Airport Fund, as 1976 appropriations for those
funds.
• WHEREAS, 473 -Water -Sewer Fund, and 461, Airport Fund, contain
unappropriated money available for appropriation as provided by
this ordinance, and
WHEREAS, money must be appropriated within those funds, in
amounts provided by this ordinance, in order to reimburse the Wash-
ington State Department of Emergency Services and the City Street
Fund for advances of money from those sources to the Water -Sewer
Fund and the Airport Fund made to repair flood damage during the
year 1974, and
WHEREAS, at the time of the adoption of the 1976 Budget it
could not reasonably have been foreseen that such appropriations
would be required; and the City Council finds that an emergency
exists of the type contemplated by R.C.W. 35.33.091 and that it
is in the best interests of the City to make the appropriations
herein provided, now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The amount of $12,234.13 is hereby appropriated
from unappropriated money in 473 - Water -Sewer Fund to Account
473.534.90.65; and the amount .of $3,798.77 is hereby appropriated
from unappropriated money in 461 - Airport Fund to Account 461.546.31.65,
both as 1976 appropriations for those respective funds.
Section 2. This ordinance is one making appropriations and
shall take effect immediately upon its passage, approval and publica-
tion as provided by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this day
of �Q�e��o� 1976.
12
Mayor
ATTEST:
City Jerk
2 •
Details of our audit adjustments by Category and Line Item are shown
on Exhibit A and its accompanying explanatory notes.
General Comments
There had been changes in personnel during the course of the application,
work and final claim. Despite the lack of continuity, records were
adequate for documentation of flood expenditures. Most records were
available at the City Hall but it was necessary to do some auditing at
the City Shops, 2301 Fruitvale Boulevard, Yakima.
The following comments are for clarification of certain items:
Line Item COE CY Category A. Since this Line item was 100 percent
complete at the time of initial inspection, the examiner questioned
the difference in costs. The applicant stated the Water Department
costs of $254.95 had been included on the DSR in error and the claim
reflects actual costs.
Line Item FAA Category C. The applicant showed an expenditure of
$4,353.25 against which the $1,700.00 grant-in-lieu had been.applied.
Audited costs were $4,270.42 which do not affect the eli3ibiltty
for the $1,700.00 grant-in-lieu.
Line Item COP: CY-3, CategoaD. This item, for which a ,crant-in-Lieu
had been approved in the count of $]6,833.00, ws not completed
within the project rime frame and therefore none of the costs are
eligible for reimbursemeat.
Line Item_F4A-2,__Catesprx The examiner quef.tioned lack of claim
for materials shown in the DSR ;awn couipkient costs were claimed.
The applicant stated this work had been done at the Lime of other
work at the airport and they could not ducemcmL the exact amount oi
top course used on the flood work so no claim was made.
Line Item FAA-7, Catcgory E. Examiner questioned lack of claim for
materials shown in the DSR. The applicant stated they had been able
to use native materials for backfill without cost.
Advance of Federal Funds. The applicant had received two advances of
Federal Funds, handled as follows:
k
f I
0
Deposited .
Date Acct. No. Dept. 5/2.6.1.2c' Amount
6 $2::::::00 461-389.11 Airport .4642 89,284.00
473-389.11.74 Sewer .4981 9,962.00
• 473-389.11.73 Water .0224 448.00
141-389.11 Street .0153 306.00
• 10 10,400.00 461-389.11 Airport .4642 4,827.68
473-389.11.73. Water .0224 232.961411
473-389.11.74 ' Sewer .4981 5,180.24
141-389.11 Street .0153 ' 159.12
The applicant is aware that the advance of funds exceed audited eligible
i costs by $15,170..68 and that a refund will be due the Federal Government.
1 They ask that for proper and prompt action the Bill for Collection be
addressed to the personal attention of Mr. Ken Thompson, Finance Officer,
City of Yakima, 129 N. Second Street, Yakimn, Washington 98901.
i
Conclusion
In our opinion the accompanying schedule of project costs and audit adjust-
,
1 ments presents fairly the eligible costs of rho project in conformity with
) elip,ibility and accounting criteria. Subject to final review and approval
by FDAA, we find the applicant entitled to be reimbursed $15,229.32.
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AUDIT CERTIFICATE
As required by Exhibit B2 of the Federal-State Disaster
Assistance Agreement with the State of Washington, dated
February 4, 1974, PIMA -414 -DR, 1 certify that the original
records and documents supporting the claim of:
City of Yakima
= Name of Applicant
606 414
State No. FDAA No.
have been site audited by my staff at:
City Hall-
2/
City Shops—
Name of Office(s) 4
129 N. Second St., Yakima- 9/
2301 Fruitvale Blvd., Yakima-
Specific Location (s)
and subject to the qualifications in our audit report, the
;•i
amount of $ 15,229.32 is recommended for reimbursement.
Darrell K. Russ 1 , CPA
Chief Examiner, Division of
.11t1
1/4,got, Municipal Corporations
Office of State Auditor
qa
,*tt
May 21, 1976
Date •
:.,311,0eFe?
Rommel V. GRAHAM , : RICHARD L. HUSK
STATIL AUDITOR ASSISTANT STATE AUDITOR •
4,9 •Ac
The 015 tate 4 Vigshinatost
OFFICE OF
STATE AUDITOR
Mr. Darrell K. Russell, CPA, Chief Examiner Report on: City of Yakima op
Division of Municipal Corporations FDAA No.: 414-DR-33
Insurance Building State No.; 606-33-74
Olympia, Washington 98504
Dear Sir:
We have examined the records and related documentation of the City of
Yakima, Yakima County, Washin?ton, in support of the claim submitted
under Prolect No. 414-N-33 to determine the eligibility for Federal
reimbursement . of amounts claimed. The subject project application was
approved under federal-State Disaster Assistance Agreement FDAA-414-DR
dated February 4, 1974, for the principal purpose of repairing roads,
water control facilities, and public buildings and uiiiities damaged
by the January 13-20, 1974 floods.
Scope
Our examination was made in conformity with generally accepted accountirw,
principles applied on a consistent basis in accordance with the Federal-
State agreement, the audit requirements set forth in HUD Handbook 3300.5,
applicable HUD regulations and applicable state laws and regulations and
included such tests of the records and supporting documentation as we
considered necessary in the circumstances.
411
Summary Results of Examination
The City of Yakima submitted a claim of $15,123.59. Based on our review,
we recommend that the following amounts be reimbursed;
Category Amount
' Amount Recommended For
Claimed
Federal Reimbursement
A $ 1,647.26 $ 1,637.36
C 2,797.23 2,796.34
D 2,218.90 2,182.71
E 5,298.57 5,232.00
F 3,161.63 3,380.91
Totals $15,123.59
I ON
1.