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Home My WebLink About04/07/2020 08 Unappropriated Funds Appropriation; Budget Amendment 1 r:7Y .:-., ,, :,...: ‘,..),..cs.).;) „:‘,:„,:,.:,:‘, ,f:_----; BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 8. For Meeting of:April 7, 2020 ITEM TITLE: Ordinance amending the 2020 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2020 for various purposes including 2019 encumbrances (First Reading) SUBMITTED BY: Steve Groom, Director of Finance and Budget Kimberly Domine', Finance Division Manager Jennifer Morris, Financial Services Officer SUMMARY EXPLANATION: This appropriation for prior-year encumbrances is a routine part of the annual budget cycle.Attached is an ordinance amending the 2020 Budget to provide appropriations for the encumbrances outstanding at the close of the 2019 Fiscal year and to provide appropriations for projects or programs that were uncertain and therefore not included at the time of the 2020 Budget adoption. Fiscal Year 2019 encumbrances listed on the attached report represent orders for goods or services - principally vehicles with long procurement lead times - included in the 2019 Budget that were authorized, but that were not received or performed by the end of the year.An appropriation needs to be carried forward to avoid these payments impacting the 2020 Budget. This action will amend the 2020 Budget for these expenditures so that prior-year invoices paid will be budget- neutral in the current year.Additionally, there are adjustments and corrections to the 2020 Budget that are now known and are more fully described both in the cover memo and the supporting schedule. ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL BY THE CITY MANAGER RECOMMENDATION: First reading of Ordinance. 2 ATTACHMENTS: Description Upload Date Type ❑ Ordinance 3/31/2020 Ordinance ❑ Cover Memo 3/31/2020 Coker Memo D Support Schedule 3/27/2020 Backup Material 3 ORDINANCE NO. 2020- AN ORDINANCE amending the 2020 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2020 for various purposes including 2019 encumbrances. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2020 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2020 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided; now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Appropriations are hereby made, for expenditure during 2020, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule attached hereto and incorporated herein. Section 2. This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 21st day of April, 2020. Patricia Byers, Mayor ATTEST: Sonya Claar Tee, City Clerk First Reading: April 7, 2020 Publication Date: Effective Date: 4 -ofYel ,to ',%':6--/ t. FINANCE TO: Mayor and City Council FROM: Steve Groom, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jen Morris, Financial Services Officer DATE: March 31, 2020 RE: 2020 Budget Ordinance - 2019 Carryforward This budget ordinance effects course corrections based on new information for the 2020 Budget year that was not known at the time of budget adoption. Staff routinely brings budget amendments approximately quarterly to course-correct, and to be transparent and accountable. Budget amendment is a recurring budget process step; staff accumulates new information anticipating to bring adjustments of this type to council on an approximately quarterly basis and is typically for one of four reasons: 1) New additional revenue makes it possible to approve additional expenses, 2) Prior-year budgeted obligations need to be rolled forward to match disbursement in the current year, if not yet disbursed by Feb. 28th (60 days) 3) Accumulated fund balances can be appropriated, and 4) Corrections or changes between funds. Staff requests approval of adjustments and corrections to the 2020 budget that are now known that were not known at the time of adoption, per the attached detail spreadsheet, described in more detail as follows: New Revenue: 1). Housing Action Plan Grant of $5,000 was approved by council, but was not budgeted; this adjustment increases both revenue and expense in equal and offsetting amounts. 2). Rotary MLK Playground of $104,537.00 was approved by council, but not budgeted; this budget adjustment therefore increases both equal and offsetting donation revenue and expenses. 3), Yakima County SIED Grant of $1,000,000 was approved by council, but was not budgeted; this budget adjustment increases both equal and offsetting revenue and expenses. 5 iiip ,1 ., .„,... ., rev`ee _, FINANCE Prior-Year roll-forward of 2019 encumbrances: 4). A large portion of this adjustment is for the Equipment Rental Fund, for prior-year-authorized purchases of vehicles and equipment that have a long purchase lead-time. $1,650,082.00 Additionally, offsetting revenue and expense for CDBG AND HOME grants of$3,388,756 not yet obligated are also carried forward. All of these expenditures were included in the 2019 budget and as result are revenue-neutral to the 2020 Budget—these simply renew expenditure authority. General Fund roll-forward is $55,089 which was authorized in 2019. From Fund Balance: The adjustments and corrections to the 2020 budget that are now known that were not known at the time of adoption, are: 5). Increase Front Street Fund 163 miscellaneous expense for advertising related to Trolley project missed during 2020 budget process. $1,600 6). Increase REET 1 Fund 342 for Community Center Master Plan that Council approved but was not budgeted. $80,000 7). Increase REET 1 Fund 342 for Elks Park parking lot, $60,000, accelerating this project in the 5-year plan within existing funding schedule, previously scheduled for future years. 8). 2019 budget carry-forward of $101,450 for Convention Center Capital Fund 370 not yet invoiced. 9). Increase the Environmental Fund $100,000 Fund 555 for new Fuel System approved and budgeted but not invoiced.. True Up Funds: Interfund charges are done as-budgeted until year-end at which time actuals are then known, re- allocated and budget re-aligned to match. 10). Transfer between Funds for River Road SIED Loan. $ $62,796.99 11). Reallocation of City Service Charges, net increase to General Fund $166,969.24 12). Reallocation of Interfd Chgs-Garage/Plant Exp net increase to PW ADMN $9,771.64 13). Reallocation of Interfd Chgs - P/W Admin Chgs net increase to PW ADMN $46,023.80 Staff expects further 2020 course-correction budget adjustments later in the year, as new information becomes available that is not fully known at this time. City of Yakima 2020 Budget Amendment 1st Quarter From Fund MM To Fund MI From Dr(Cr) To Dr(Cr) # Description Fund Account#I Name Fund I Account I Name $ $ Ref I New Revenue-offsetting increases in expenditures and revenues I 1 2164100 Professional Service 1 8953774 Housing Action Plan Grant 5,000.00 (5,000.00) 1 Housing Action Plan Grant 331 5436300 Improvements other than Bldgs 331 8956711 Improvements other than Bldgs $ 104,537.00 $ (104,537.00) 2 P&R MLK play structure 331 5467850 SIED Grant Yak Co 331 8953770 SIED Grant Yak Co 1,000,000.00 (1,000,000.00) 3 SIED Loan 1,109,537.00 (1,109,537.00) I Carryforward of encumbrance from 2019 prior year budget: I 1 3132800 Uniforms $ 9,751.00 4 Uniforms 1 3133503 SWAT Minor Equip 7,071.00 Ballistic Vests 1 3184800 R&M/Contractors 3,701.00 Electrical 1 3193112 Operating Supplies/Ammunition 6,137.00 Ammunition 1 3193500 Equipment 8,942.00 Computer Equipment 1 3513510 Computer Equipment 2,050.00 Computer Equipment 1 3514100 Professional Services 14,754.00 Emergency Fiber Repair Fund Balance prior year 1 carryforward 1 3523500 Computer Equipment 2,683.00 (55,089.00) Computer Equipment 3 3014912 Recruiting Expense Recruiting Expense 3 Fund Balance prior year carryforward 152 3094100 Professional Services 1,587.00 Emergency Fiber Repair Fund Balance prior year 152 carryforward 152 3104100 Professional Services 9,954.00 (11,541.00) Computer Equipment 124 8956809 Home Program 124 2414820 Neighborhood Clean up 2,345,118.38 (2,345,118.38) Home Program 124 8956808 CDBG Program 124 2414820 Neighborhood Clean up 1,043,637.38 (1,043,637.38) CDBG Program 333 3013500 Small Tools&Minor Equipment 38,831.00 Radio Fund Balance prior year 333 carryforward 333 3016420 Operating Equipment 49,968.00 (88,799.00) Police Vehicle 342 7146376 Other Imp Parks 13,480.00 Lions Pool Air Handler 342 7146376 Other Imp Parks 5,558.00 P&R Rolling Steel Door opener 342 7146376 Other Imp Parks 5,425.00 P&R Fence at Elks Park Fund Balance prior year 342 carryforward 342 7146376 Other Imp Parks 5,951.00 (30,414.00) P&R Kiwanis Fence 421 2826400 Machinery And Equipment 36,102.00 Replace Rooftop HVAC for Air Terminal 421 2846400 Machinery And Equipment 7,452.00 Airport Security Equipment Fund Balance prior year 441 carryforward 441 7466420 Operating Equipment 5,865.00 (49,419.00) Rod line Fund Balance prior year 471 carryforward 471 4784100 Professional Services 15,148.00 (15,148.00) Refuse Consultation Fund Balance prior year 473 carryforward 473 7314100 Professional Services 3,812.50 (3,812.50) PLSA Professional Servicec Fund Balance prior year 516 carryforward 516 1683500 Small Tools&Minor Equipment 4,323.00 (4,323.00) Versa Climer LX VER14130759X Fund Balance prior year 552 carryforward 552 5526440 Trucks 1,650,082.00 (1,650,082.00) Trucks $ 5,297,383.26 $(5,297,383.26) I Increase Budget Expenditures from Reserves I Reserves 163 2074910 Miscellaneous Expense 1,600.00 (1,600.00) 5 Advertising Reserves 342 7146300 Improvements other than buildings 80,000.00 (80,000.00) 6 Capital Budget Carryforward(Community Center Master Plan) Reserves 342 7146300 Improvements other than buildings 60,000.00 (60,000.00) 7 Elk's Park Parking Lot 3/27/2020 1 of 3 \\yakima_city\ykfn\Shared\Budget 2020\JM-2020 1st Qtr Budget Amendment No.2 03-27-2020 City of Yakima 2020 Budget Amendment 1st Quarter From Fund To Fund From Dr(Cr) To Dr(Cr) # Description Fund Account#I Name I.Fund I Account I Name $ $ Ref Reserves 370 2796450 Other Equipment 101,450.00 (101,450.00) 8 Capital Budget Carryforward Reserves 555 5616400 Machinery&Equipment 100,000.00 (100,000.00) 9 Fuel System-Carryforward for 2019 $ 343,050.00 $ (343,050.00) (Transfer between funds to true up funds: I 344 7170055 Transfer Out 142 8950050 Transfer in $ 62,796.99 $ (62,796.99) 10 River Rd Sied Loan 125 1264192 Interfd Chgs-City Svcs 2,295.56 11 Reallocation of City Service Charges 144 5184192 Interfd Chgs-City Svcs 1,698.99 Reallocation of City Service Charges 151 3434192 Interfd Chgs-City Svcs 13,566.47 Reallocation of City Service Charges 154 3414192 Interfd Chgs-City Svcs 17,548.45 Reallocation of City Service Charges 161 2614192 Interfd Chgs-City Svcs 477.12 Reallocation of City Service Charges 170 2784192 Interfd Chgs-City Svcs 652.46 Reallocation of City Service Charges 171 2714192 Interfd Chgs-City Svcs (1,126.47) Reallocation of City Service Charges 421 2864192 Interfd Chgs-City Svcs 7,839.20 Reallocation of City Service Charges 441 7464192 Interfd Chgs-City Svcs 46,508.32 Reallocation of City Service Charges 462 4594192 Interfd Chgs-City Svcs 31,231.01 Reallocation of City Service Charges 471 4774192 Interfd Chgs-City Svcs 45,198.09 Reallocation of City Service Charges 473 7264192 Interfd Chgs-City Svcs 18,709.34 Reallocation of City Service Charges 473 7294192 Interfd Chgs-City Svcs 1,445.67 Reallocation of City Service Charges 473 7314192 Interfd Chgs-City Svcs 59,785.17 Reallocation of City Service Charges 473 7344192 Interfd Chgs-City Svcs 5,102.58 Reallocation of City Service Charges 474 7724192 Interfd Chgs-City Svcs 27,396.49 Reallocation of City Service Charges 475 7824192 Interfd Chgs-City Svcs 6,113.06 Reallocation of City Service Charges 512 1824192 Interfd Chgs-City Svcs 422.15 Reallocation of City Service Charges 513 1714192 lnterfd Chgs-City Svcs (128,954.50) Reallocation of City Service Charges 514 1754192 Interfd Chgs-City Svcs 6,887.98 Reallocation of City Service Charges 515 6624192 Interfd Chgs-City Svcs 4,506.41 Reallocation of City Service Charges 612 6824192 Interfd Chgs-City Svcs (334.31) Reallocation of City Service Charges 1 8954901 Interfund City Svcs (166,969.24) Reallocation of City Service Charges 131 5434591 Interfd Chgs-Garage/Plant Exp 957.28 12 Reallocation of Interfd Chgs-Garage/Plant Exp 141 4494591 Interfd Chgs-Garage/Plant Exp 2,638.25 Reallocation of lnterfd Chgs-Garage/Plant Exp 462 4544591 Interfd Chgs-Garage/Plant Exp 1,524.30 Reallocation of Interfd Chgs-Garage/Plant Exp 471 4744591 Interfd Chgs-Garage/Plant Exp 742.95 Reallocation of Interfd Chgs-Garage/Plant Exp 474 7724591 Interfd Chgs-Garage/Plant Exp 1,495.00 Reallocation of lnterfd Chgs-Garage/Plant Exp 475 7824591 Interfd Chgs-Garage/Plant Exp 117.26 Reallocation of lnterfd Chgs-Garage/Plant Exp 551 5514591 Interfd Chgs-Garage/Plant Exp 2,296.60 Reallocation of Interfd Chgs-Garage/Plant Exp 560 8956544 lnterfund-PW Plant (9,771.64) Reallocation of lnterfd Chgs-Garage/Plant Exp 001 7004992 Interfd Chgs-P/W Admin Chgs 3,946.80 13 Reallocation of Interfd Chgs-P/W Ad min Chgs 131 5434992 Interfd Chgs-P/W Admin Chgs 60,141.36 Reallocation of lnterfd Chgs-P/W Ad min Chgs 141 4234992 lnterfd Chgs-P/W Ad min Chgs (678.68) Reallocation of lnterfd Chgs-P/W Ad min Chgs 141 4494992 Interfd Chgs-P/W Admin Chgs 30,957.52 Reallocation of Interfd Chgs-P/W Ad min Chgs 144 5184992 Interfd Chgs-P/W Admin Chgs 811.68 Reallocation of Interfd Chgs-P/W Ad min Chgs 441 7464992 lnterfd Chgs-P/W Ad min Chgs (89,600.68) Reallocation of lnterfd Chgs-P/W Ad min Chgs 462 4594992 Interfd Chgs-P/W Admin Chgs 49,345.76 Reallocation of Interfd Chgs-P/W Ad min Chgs 471 4794992 lnterfd Chgs-P/W Ad min Chgs (6,483.48) Reallocation of Interfd Chgs-P/W Ad min Chgs 473 7264992 lnterfd Chgs-P/W Ad min Chgs 93,167.28 Reallocation of lnterfd Chgs-P/W Ad min Chgs 473 7314992 lnterfd Chgs-P/W Ad min Chgs (49,961.76) Reallocation of lnterfd Chgs-P/W Ad min Chgs 3/27/2020 2 of 3 \\yakima_city\ykfn\Shared\Budget 2020\JM-2020 1st Qtr Budget Amendment No.2 03-27-2020 City of Yakima 2020 Budget Amendment 1st Quarter From Fund To Fund From Dr(Cr) To Dr(Cr) # Description Fund Account#I Name Fund I Account I Name $ $ Ref 474 7724992 Interfd Chgs-P/W Ad min Chgs (26,969.56) Reallocation of Interfd Chgs-P/W Ad min Chgs 475 7824992 Interfd Chgs-P/W Ad min Chgs (4,181.52) Reallocation of Interfd Chgs-P/W Ad min Chgs 551 5514992 Interfd Chgs-P/W Ad min Chgs (7,822.68) Reallocation of Interfd Chgs-P/W Ad min Chgs 551 5594992 Interfd Chgs-P/W Ad min Chgs (6,648.24) Reallocation of Interfd Chgs-P/W Ad min Chgs 560 8954802 Interfd PW Admin (46,023.80) Reallocation of Interfd Chgs-P/W Ad min Chgs 608,323.55 (608,323.55) 3/27/2020 3 of 3 \\yakima_city\ykfn\Shared\Budget 2020\JM-2020 1st Qtr Budget Amendment No.203-27-2020