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Home My WebLink About2006-063 2007 Budget Adoption ORDINANCE NO 2006 -63 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2007, and making appropriations for estimated expenditures. WHEREAS, on or before the 1st day of November, 2006, a Preliminary Budget for the City of Yakima for the year 2007 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, 2006, the City Council held hearings on the budget and on parts thereof, and on November 21, 2006, the City Council held its formal public hearing on the budget all m 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 m the final budget document attached hereto, all m 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 2007 is hereby adopted in its final form and content as set forth m the budget document entitled "City of Yakima, Annual Budget - 2007," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2007 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 ORD NO 2006 -63 budget adoption 2007 12/27!2006 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, 2007, upon its passage and publication as provided by law PASSED BY THE CITY COUNCIL, signed and approved this 12th day of December, 2006. A I David Edler, Mayor ATTEST Ci ' Jerk Publication Date: 12 -15 -06 Effective Date: 1 -1-07 Kim ORD NO. 2006 -63 budget adoption 2007 1/3/2007 City of Yakima Page 1 of 2 Annual Budget -2007 Schedule A Summary of Appropriations by Fund 2007 2007 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 000 General Fund $48,019,468 $44,141,536 27 35% 123 Economic Development 312,039 275,795 0 17% 124 Community Development 3,028,834 2,513,162 1 56% 125 Community Relations 1,183,936 547,650 0.34% 127 Community Services 376,542 347,214 0.22% 131 Parks & Recreation 4,431,942 4,178,643 2.59% 140 Growth Management/Commute Trip Reduction 69,440 69,440 0 04% 141 Street & Traffic Operations 6,297,514 5,640,076 3 49% 142 Arterial Street 4,023,727 3,838,555 2 38% 144 Cemetery 373,361 326,105 0.20% 150 Emergency Services 1,131,080 1,019,794 0 63% 151 Public Safety Communications 2,786,154 2,650,413 1 64% 161 Parking & Business Improvement Area 70,085 59,911 0 04% 162 Trolley (Yakima Interurban Lines) 208,381 205,909 0 13% 163 Front Street Business Improvement Area 4,847 3,000 0 00% 170 Tourist Promotion 1,347,373 1,269,647 0 79% 171 Capitol Theatre 425,532 281,616 0 17% 172 Public Facilities District Revenue 723,920 649,000 0 40% 173 Tourist Promotion Area 400,414 400,000 0.25% 195 Contingency 334,840 300,000 0 19% 198 FRS /Capitol Threatre Reserve 731,281 71,927 0 05% 221 L.I.D Guaranty 28,678 0 0 00% 272 2002 PFD Convention Center G 0 Debt 607,066 479,255 0.30% 281 1985 G O Div /Dam Redemption 304,450 304,003 0 19% 282 1998 LTGO Street Bond 267,566 176,588 0 11% 283 1994 G 0 LTD Levy Redemption 668,624 511,438 0 32% 284 1995 G 0 Street, Parks & Fire 494,024 293,963 0 18% 285 1997 G 0 Line of Credit 862,918 862,000 0 53% 287 1996 G 0 LTD Levy Redemption 476,506 432,358 0.27% 289 LID Debt Service Control Fund 139,575 132,000 0 08% 321 CBD Capital Improvement 3,971,178 3,622,227 2.24% 322 Capitol Theatre Construction 101,099 10,000 0 01% 331 Parks & Recreation Capital 706,393 605,000 0.38% 332 Fire Capital 2,195,539 2,021,500 1.25% 333 Law and Justice Capital 941,580 644,500 0 40% 342 Public Works Trust Construction 2,233,087 1,090,514 0 68% 343 REET 2 Capital Fund 1,251,256 1,100,000 0 68% 345 LID Construction Control Fund 500,000 500,000 0.31% erp /cre 12/7/2006 9 19 AM City of Yakima Page 2 of 2 Annual Budget -2007 Schedule A Summary of Appropriations by Fund 2007 2007 Estimated Budget Funds Fund Description Resources Appropriations of Budget 364 Transit Capital Reserve 1,395,785 367,000 0.23% 370 Convention Center Capital Improvement 194,477 144,000 0 09% 392 Cum. Reserve for Capital Improvement 7,097,922 7,040,000 4.36% 462 Transit 6,886,943 6,574,792 4 07% 471 Refuse 4,145,607 3,910,321 2 42% 472 Wastewater Facility Reserve 3,238,584 2,795,000 1 73% 473 Sewer Operating 17,118,031 15,953,383 9 88% 474 Water Operating 7,881,107 6,746,888 4 18% 475 Irrigation Operating 2,813,650 2,653,949 1 64% 476 Sewer Construction 3,240,704 2,728,000 1 69% 477 Domestic Water Improvement 1,675,641 1,050,100 0 65% 478 Wastewater Facilities 5,833,187 5,335,000 3 31% 479 Irrigation System Improvement 6,360,994 2,341,700 1 45% 481 1998 Water Revenue Bond Reserve 269,208 0 0 00% 483 1996 Wastewater Revenue Bond Reserve 346,527 0 0 00% 484 1991 Water /Sewer Rev Bond Redemption 654,764 545,235 0.34% 485 Apple Tree Bond 195,000 82,000 0 05% 486 1998 Water Revenue Bond Redemption 248,472 244,005 0 15% 488 1996 Wastewater Revenue Bond Redemption 535,920 370,285 0.23% 489 1991 Water /Sewer Rev Bond Reserve 950,200 0 0 00% 491 2003 Irrigation Revenue Bond Redemption 356,000 320,565 0.20% 493 2003 Sewer Revenue Bond Redemption 1,348,383 1,348,382 0 84% 494 2003 Sewer Revenue Bond Reserve 828,650 0 0 00% 512 Unemployment Compensation 537,763 151,918 0 09% 513 Employees Health Benefit 11,496,825 8,359,804 5 18% 514 Workers' Compensation 2,454,284 1,052,950 0 65% 515 Risk Management 2,959,701 2,156,137 1.34% 516 Wellness /EAP Fund 220,517 109,126 0 07% 551 Equipment Rental 7,346,501 4,225,376 2.62% 555 Environmental Fund 537,956 321,350 0.20% 560 Public Works Administration 1,266,513 1,155,113 0 72% 610 Cemetery Trust 567,180 20,000 0 01% 612 Firemen's Relief & Pension 2,108,803 1,740,848 1 08% Total City Budget $195,142,048 $161,417,966 100 00% erp /cre 12/7/2006 9 19 AM Exhibit I City of Yakima 2007 Budget by City Functional Grouping Page 1 of 4 2005 2006 2006 2007 2007 2007 2007 2007 Actual Amended Year -End Preliminary vs 2006 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance General Government City Council $163.556 $180,765 $180,711 $189,410 4.8% City Manager 540,441 500,651 466,453 461,532 (7.8 %) State Examiner 96,772 103,000 100,000 103,000 0.0% Records 278,672 605,113 641,051 398,881 (34 1%) Financial Services 1,089,198 1,196,487 1,195,766 1,289,089 7 7% Human Resources 438,841 483,973 439,406 481,298 (0.6 %) Legal 1,452,324 1,320,229 1,224,075 1,332,188 0.9% Municipal Court 949,322 1,152,898 1,001,742 1,195,251 3 7% Purchasing 205,918 230,793 228,401 239,772 3.9% Hearing Examiner 47,092 61,000 61,000 46,000 (24.6 %) Environmental Planning 518,572 633,565 631,336 658,985 4.0% Code Administration 1,338,568 1,429,346 1,449,184 1,488,593 4 1% Indigent Defense 0 241,186 241,186 325,000 34.8% Safe Community Action Plan (SCAP) 0 0 0 650,000 n/a Police 16,179,388 17,696,027 17,569,286 18,374,202 3.8% Fire 7,399,381 7,748,682 7,731,321 8,064,743 4 1% Police Pension 1,204,149 1,337,956 1,258,661 1,328,702 (0 7 %) Probation Center 410,693 56,081 56,081 48,000 (14 4 %) Engineering 1,075,802 1,136,261 1,121,489 1,127,505 (0.8 %) City Hall Maintenance 372,084 384,397 383,146 397,992 3.5% Information Systems 2,345,684 2,666,686 2,544,210 2,452,054 (8.0 %) Utility Services 899,277 984,114 976,653 1,030,522 4 7% Library 1,414,107 1,314,107 1,314,107 0 (100 0 %) Intergovernmental 179,877 225,339 225,339 241,417 7 1% Sun Dome 150,697 149,174 149,174 150,000 0.6% District Court 32,142 25,800 25,400 25,400 (1.6 %) Transfers 1,994,240 2,017,000 2,017,000 , 2,042,000 1.2% Total General Fund $40,776.797 $43,880,630 $43,232,178 $44,141,536 0.6% $4,762,995 $43,256,473 $3,877,932 Parks & Recreation 3,816,461 4,074,592 4,064,301 4,178,643 2.6% 310,741 4,121,201 253,299 Street & Traffic Operations 4,742,736 _ 5,522,653 5,471,769 5,640,076 2.1% 847,762 5,449,752 657,438 Total General Government Funds $49,335,994 $53,477,875 $52,768,248 $53,960,255 0.9% $5,921,498 $52,827,426 $4,788,669 erp 12/7/2006 9:26 AM Exhibit I City of Yakima 2007 Budget by City Functional Grouping Page 2 of 4 2005 2006 2006 2007 2007 2007 2007 2007 Actual Amended Year -End Preliminary vs 2006 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Other Operating/Enterprise Economic Development $53,024 $293.658 $276,565 $275,795 (6 1 %) $212,039 $100,000 $36,244 Community Development 2,442,755 3,114,895 3,089,618 2,513,162 (19.3 %) 535,584 2,493,250 515,672 Community Relations 417,538 700,959 613,592 547,650 (21.9 %) 738,086 445,850 636,286 Community Services 0 126,267 116,217 347,214 175.0% 34,950 341,592 29,328 Growth Mgmt/Commute Trip Redctn Fund 17,280 74,271 31,026 69,440 (6.5 %) 3,974 65,466 0 Cemetery 312,985 296,038 291,313 326,105 10.2% 44,582 328,779 47,256 Emergency Services 988,957 999,906 995,965 1,019,794 2.0% 153,867 977,213 111,286 Public Safety Communications 2,436,772 2,604,545 2,553,806 2,650,413 1.8% 137,600 2,648,554 135,741 Parking & Business Improvement Area 68,360 97,075 97,075 59,911 (38.3 %) 36,485 33,600 10,174 Trolley (Yakima Interurban Lines) 13,436 498,707 303,707 205,909 (58.7 %) 4,606 203,775 2,472 Front Street Business Improvement Area 2,525 3,000 3,000 3,000 0 0% 2,472 2,375 1,847 Tourist Promotion 1,156,592 1,176,149 1,174,870 1,269,647 7.9% 85,073 1,262,300 77,726 Capitol Theatre 197,788 264,878 250,182 281,616 6.3% 146,265 279,267 143,916 Public Facilities District Revenue 696,121 664,000 656,000 649,000 (2.3 %) 83,920 640,000 74,920 Tourist Promotion Area 362,680 390,000 380,000 400,000 2.6% 414 400,000 414 Transit 5,684,194 6,347,758 6,297,070 6,574,792 3.6% 360,528 6,526,415 312,151 Refuse 3,485,228 3,701,252 3,654,260 3,910,321 5.6% 213,397 3,932,210 235,286 Sewer Operating 15,974,475 16,617,868 16,368,575 15,953,383 (4.0 %) 2,013,430 15,104,601 1,164,648 Water Operating 6,337,734 7,040,923 6,832,450 6,746,888 (4.2 %) 1,506,170 6,374,937 1,134,219 Irrigation Operating 2,538,940 2,597,517 2,569,472 2,653,949 2.2% 345,153 2,468,497 159,701 Equipment Rental 4,320,946 5,388,743 5,327,814 4,225,376 (21 6 %) 2,779,292 4,567,209 3,121,125 Environmental Fund 105,959 262,950 62,500 321,350 22.2% 402,956 135,000 216,606 Public Works Administration 1,068,734 1,123,184 1,106,096 1,155,113 2.8% 115,148 1,151,365 111,400 Total Other Operating/Enterprise $48,683,023 ; $54,384,543 $53,051,173 ; $52,159,828 (4 1 %) $9,955,991 $50,482,255 $8,278,418 erp 12/7/2006 9:26 AM Exhibit I City of Yakima 2007 Budget by City Functional Grouping Page3of 2005 2006 2006 2007 2007 2007 2007 2007 Actual Amended Year -End Preliminary vs 2006 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Capital Improvement Arterial Street $3,200,037 $8,075,217 $6,390,993 $3,838,555 (52.5 %) $44,141 $3,979,586 $185,172 Transportation Improvement 60,000 30,828 30,828 0 (100.0 %) 0 0 0 C.B.D Capital Improvement 388,660 9,151,381 5,535,727 3,622,227 (60 4 %) 355,678 3,615,500 348,951 Capitol Theatre Construction 27,574 697,345 617,345 10,000 (98.6 %) 101,099 0 91,099 Parks & Recreation Capital (7,049) 1,655,820 1,405,240 605,000 (63.5 %) 506,393 200,000 101,393 Fire Capital 270,984 1,329,350 836,030 2,021,500 52.1% 681,080 1,514,459 174,039 Law & Justice Capital 713,130 1,352,531 1,318,745 644,500 (52.3 %) 406,580 535,000 297,080 Public Works Trust Construction 489,566 1,371,566 1,131,566 1,090,514 (20.5 %) 1,408,087 825,000 1,142,573 REET 2 Capital Construction 367,648 1,419,300 1,316,700 1,100,000 (22.5 %) 501,256 750,000 151,256 L.I.D Construction Control 873,666 500,000 40,414 500,000 0.0% 0 500,000 0 Transit Capital Reserve 542,874 2,425,784 2,406,109 367,000 (84.9 %) 1,152,785 243,000 1,028,785 Convention Center Capital Improvement 77,854 94,000 82,500 144,000 53.2% 151,977 42,500 50,477 Cum. Reserve for Capital Improvement 476,315 9,247,500 881,511 7,040,000 (23.9 %) 57,822 7,040,100 57,922 Wastwater Facilities Capital Reserve 45.890 162,876 25,000 2,795,000 1616 0% 786,584 2,452,000 443,584 Sewer Construction 3,148,167 3,900,000 2,662,325 2,728,000 (30 1 %) 1,866,804 1,373,900 512,704 Domestic Water Improvement 1,209,375 1,729,446 1,555,538 1,050,100 (39.3 %) 1,167,641 508,000 625,541 Wastewater Facilities 2,638,781 5,600,000 5,597,624 5,335,000 (4 7 %) 3,250,983 2,582,204 498,187 Irrigation System Improvement 1,371,276 2,750,000 2,051,000 2,341,700 (14.8 %) 5,439,994 921,000 4,019,294 Total Capital Improvement $15,894,748 • $51,492,944 $33,885,195 $35,233,096 (3L6 %) $17,878,904 $27,082,249 $9,728,057 Contingency /Operating Reserves Contingency Fund $185,581 $321,694 $231,794 $300,000 (6.7 %) $259,840 $75,000 $34,840 FRS /Capitol Theatre Reserve 83,927 333,927 253,927 71,927 (78.5 %) 701,281 30,000 659,354 Risk Management 2,002,403 , 2,412,783 2,376,057 2,156,137 (10.6 %) 783,042 2,176,659 803,564 Total Contingency /Operating Reserves $2,271,911 $3,068,404 $2,861,778 $2,528,064 (17.6 %) $1,744,163 $2,281,659 $1,497,758 Employee Benefit Reserves Unemployment Compensation $118,906 $178,378 $167,644 $151,918 (14.8 %) $384,763 $153,000 $385,845 Employees Health Benefit 8,293,699 8,408,739 7,900,281 8,359,804 (0.6 %) 3,049,793 8,447,032 3,137,021 Workers' Compensation 877,321 1,083,955 979,778 1,052,950 (2.9 %) 1,428,484 1,025,800 1,401,334 Wellness/EAP Fund 87,052 115,878 112,251 109,126 (5.8 %) 115,517 105,000 111,391 Firemen's Relief& Pension 1,487,653 1,644,552 1,596,872 1,740,848 5.9% 510,144 1,598,659 367,955 Total Employee Benefit Reserves $10,864,631 i $11,431,502 $10,756,826 i $11,414,646 (0 1 %) $5,488,701 $11,329,491 $5,403,546 erp 12/7/2006 9:26 AM Exhibit 1 City of Yakima 2007 Budget by City Functional Grouping Page 4 of 4 2005 2006 2006 2007 2007 2007 2007 2007 Actual Amended Year -End Preliminary vs 2006 Beginning Projected Est Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Trust and Agency Funds Cemetery Trust $14,402 $15,000 $15,000 $20,000 33.3% $541,180 $26,000 $547,180 Total Trust and Agency Funds $14,402 $15,000 $15,000 $20,000 33.3% $541,180 $26,000 $547,180 Debt Service L.I.D Guaranty $0 $0 $0 $0 n/a $28,378 $300 $28,678 PFD Debt Service 473,470 475,545 475,545 479,255 0.8% 127,066 480,000 127,811 General Obligation Bonds 1,435,407 1,633,279 1,531,241 2,580,350 58.0% 485,888 2,588,200 493,738 L.I.D Debt Service 184,801 332,000 332,000 132,000 (60.2 %) 7,075 132,500 7,575 Water- Irrigation/Sewer Bonds 2,853,501 3,098,068 3,098,067 2,910,472 (6 1 %) 2,818,127 2,914,997 2,822,652 Total Debt Service $4,947,179 ; $5,538,892 $5,436,853 $6,102,077 10.2% $3,466,534 $6,115,997 $3,480,454 Total City Budget $132,011,888 ; $179,409,160 $158,775,073 _ $161,417,966 (10.0 %) $44,996,971 $150,145,077 $33,724,082 erp 12/7/2006 9 :26 AM BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No 17 A For Meeting Of December 12, 2006 ITEM TITLE. An Ordinance Adopting a Budget for the City of Yakima, Washington, for 2007 SUBMITTED BY Dick Zais, City Manager ?w Rita DeBord, Finance Direct Cindy Epperson, Financial Services Manager J CONTACT PERSON/TELEPHONE. Rita DeBord or Cindy Epperson 575 -6070 SUMMARY EXPLANATION The attached Ordinance adopting the 2007 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 5, 2006 The budget is balanced within existing resources for all funds. As summarized in Table I (enclosed) and Exhibit I (attached), (a) The Total 2007 City Budget is set at $161,417,965 which is • 10% Tess than the amended 2006 Budget of $179,409,160 • Approximately ($1,190,000) less than the Preliminary Budget. The decrease from the Preliminary Budget includes changes outlined in the Budget Wrap -up document of about $465,000, which included a reduction of $560,000 related to the portion of the Safe Community Action Plan to be funded by the elimination of the utility tax exemption for larger users of private utilities • Council actions during the Wrap -up session decrease total expenditures by a net of about ($725,000). Major components of this change include the phasing of the parking lot restoration project at the Public Works complex, reducing the 2007 budget by ($666,000), the elimination of the traffic circulation study in the downtown area of ($90,000), and the addition of a planner position, netting an increase of about $25,000 (b) The 2007 General Government Budget is $53,960,254 which is approximately 0 9% greater than the amended 2006 budget level of $53,477,875 Total General Govemment dependency on beginning cash for 2007 is $1,132,828 —only 2.1% of the 2007 budgeted expenditures and substantially below the 5% maximum budget guideline The projected 2007 year -end balance for General Govemment is $4,788,670 or 8 9% of the operating budgets — slightly more than 1 month of operating reserves. Resolution Ordinance X Contract Other (Specify) Schedule A Funding Source Resakbes in all City Funds APPROVED FOR SUBMITTAL. J� City Manager STAFF RECOMMENDATION Pass Ordinance BOARD /COMMISSION RECOMMENDATION COUNCIL ACTION Budget Overviews Table I Expenditure Comparisons* 2007 vs. 2006 '07 vs. '06 2006 2006 Amended Year -End Amended 2007 Budget Fund Estimate Budget Budget % Change Genera1 $43,232,178 $43,880,630 $44,141,536 0 6% Parks 4,064,301 4,074,592 4,178,643 2 6% Street & Traffic 5,471,769 5,522,653 5,640,076 2.1% General Government Total $52,768,248 $53,477,875 $53,960,255 0.9% Community Development 3,089,618 3,114,895 2,513,162 (19.3 %) Utilities /Other Operating 49,961,555 51,269,648 49,646,666 (3.2 %) CapitalImprovement 33,885,195 51,492,944 35,233,096 (31 6%) Contingency /Operating Reserves 2,861,778 3,068,404 2,528,064 (17 6 %) Employee Benefit Reserves 10,756,826 11,431,502 11,414,646 (0 1 %) General Obligation Bonds 2,006,786 2,108,824 3,059,605 45 1% LID Debt Service 332,000 332,000 132,000 (60.2 %) Water /Sewer Revenue Bonds 3,098,067 3,098,068 2,910,472 (6 1 %) Trust and Agency Funds 15,000 15,000 20,000 33.3% Total City Budget $158,775,073 $179,409,160 $161,417,966 (10.0 %) Legend: (1) The General Fund increase from the 2006 to 2007 is only .6% primarily because of the elimination of the Library contribution of $1.3 million, offset partially by $650,000 included for the new SCAP program. The 2007 budget assumes a wage "freeze ", although the required contributions to the State Retirement System demonstrated a a significant increase. (2) The 2007 budget includes an estimate of the 2007 grant awards only The 2006 amended budget includes the 2006 grant awards and awards carried forward from the previous years. (3) Utilities /Other Operating budgets are about $1 6 million less in 2007, primarily the result of a reduction in vehicle replacement purchases (Equipment Rental and Replacement Fund is included in this category). (4) Capital Improvement budgets are experiencing a reduction of about $16.3 million, because 2006 included several major projects which are being completed. Capital budgets normally fluctuate based on the timing of needed improvements and availability of funding. (5) Contingency /Operating reserves are experiencing a reduction of about $540,000, because of the reduction of outside legal expenses and purchased insurance in the Risk Management Fund. Also, the Capitol Theatre Reserve Fund included support for the one -time emergency roof replacement in 2006 of $250,000 (6) General Obligation Bonds are experiencing an increase of $950,000, primarily due to the scheduled repayment of the short term financing (about $850,000) related to the Fire Station improvements * See Exhibit I for an expenditure detail by individual fund. erp 12/7/2006 10:51 AM