HomeMy WebLinkAbout10/04/2011 13 Miscellaneous Appropriations for Increased and Unexpected Costs BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
® Item No. 4 13
For Meeting Of October 4, 2011
ITEM TITLE: An Ordinance Amending the 2011 Budget and making Appropriations
in various funds to provide for increased costs of fuel, jail contracts,
street maintenance supplies, street light electric power, unexpected
retirement cash -outs, along with new grant awards.
SUBMITTED BY: Finance Department
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CONTACT PERSON/TELEPHONE: Cindy Epperson, Dep. Director of Accounting &
Budgeting /575 -6070
SUMMARY EXPLANATION:
During the development of the 2012 preliminary budget and the review of 2011 budget trends
and estimates, several instances of additional unbudgeted expenditures that exceeded the
total fund budget authority were noted. Additionally, the City has received notice of several
grant awards that are planned to be spent in this current budget year. The attached
appropriation is balanced by fund, with revenues equaling expenditures when additional
• revenues are identified. Where revenues are not identified, the fund reserves are adequate to
cover the additional costs. The following is a summary of the proposed budget adjustments,
including the total net expenditure by fund, with additional revenue sources italicized:
• 000 - General Fund — Police Total net $690,000
o Increased Yakima County Jail Costs $650,000
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o Increased per gallon cost of fuel 40,000
• 131- Parks and Recreation Fund Total net $10,000
o Increased per gallon cost of fuel $10,000
Continued
Resolution Ordinance X Other (Specify) Schedule I
Funding Source: Grants, Taxes, Fees and Fund Balances in Various Funds
Approved for Submittal: 0/,
Manager
STAFF RECOMMENDATION: Read Ordinance by title only at the September 20,
2011 meeting. Pass Ordinance after second reading at the October 4, 2011 meeting.
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COUNCIL ACTION: First reading of ordinance read at September 20, 2011 meeting.
• 141 - Streets and Traffic Engineering Fund Total net $99,600
o Increased per gallon cost of fuel $25,000
o Street maintenance materials 35;000
o Grant project - install 6 school zone flashing lights 54,600
o Electricity -new street lights coupled with timing of the
switchout To energy efficient lighting 30,000
Revenue -Grant for School Zone flashing lights $45, 000
• 150 - Emergency Services Fund Total net $50,000
o Unexpected Retirement benefit cash -out $50,000
• 152 - Police Grants Fund Total net $0
o Professional services — Narcotics Unit $94,000
o Revenue - Closeout of City /County Narcotics Unit $94, 000
• 471 - Refuse Operations Fund • Total net $62,000
o Increased per gallon cost of fuel $62,000
o Grant - funded Tire Disposal Program $12,000
o Revenue -Grant for Tire Disposal program $12,000
Note: Grant was for a slightly larger amount —this is the Refuse Manager's
estimate of what would be in 2011 —the balance will be included in the
2012 budget.
• 462- Transit Operations Total net $50,000
o Increased per gallon cost of fuel $50,000
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o Fuel for additional grant- funded service $50,000
o Temporary Salaries for additional grant- funded service $30,000
o Revenues:
• JARC Grant $30,000
• WSDOT Grant $50,000
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• 551 - Equipment Rental and Replacement Fund Total net $0
o Increased fuel costs - Diesel $237,000
o Revenue - divisional purchase of fuel $237, 000
Note: Equipment Rental purchases most of the fuel used by the City fleet,
therefore, the increased fuel costs must be budgeted both in this fund and the
operating division funds.
• 323 - Yakima Rev. Development Area Capital Fund Total net $0
o Preliminary Engineering -Fair Avenue extension $800,000 ,
o Revenues:
• Sales and Use Tax state credit -LIFT $300,000
• SIED loan - Yakima County . $500,000
Note: Council recently approved the rate of the state sales tax credit as authorized
for the Local Infrastructure Financing Tool (LIFT). This credit was in effect as of
July 1, 2011. Since there is a two -month delay in the receipt of sales taxes from
the State Department of Revenue (DOR), the City's first distribution should be
received on September 30, 2011. Along with the approval of the sales tax credit,
Council also approved the establishment of a new capital fund to account for the
activity in the Yakima Revenue Development Area (YRDA). This appropriation
populates the applicable accounts in this new fund.
ORDINANCE NO. 2011 -
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AN ORDINANCE amending the 2011 budget for the City of Yakima; and making
appropriations from Unappropriated Fund Balances within various
Funds for expenditure during 2011 to provide for increased costs
of fuel, jail contracts, street maintenance supplies, street light
electric power, unexpected retirement cash -outs, along with new
grant awards.
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WHEREAS, the various funds indicated on the attached . Schedule I contain
Unappropriated Fund Balances available for appropriation and expenditures during 2011 in
various amounts to provide for increased costs of fuel, jail contracts, street maintenance
supplies, street Tight electric power, unexpected retirement cash -outs, along with new grant
awards, .all as listed in the attached Schedule, and
WHEREAS, at the time of the adoption of the 2011 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 2011, 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 4 day of October,
2011.
MICAH CAWLEY, MAYOR
ATTEST:
CITY CLERK
First Reading: September 20, 2011
Publication Date:
Effective Date:
. ,,
Cepperson 9/28/2011
City of Yakima
2011 Appropriation Schedule
SCHEDULE I
Appropriate out of unappropriated fund balances of the various funds and in the various
amounts and for the purposes as described:
ACCOUNT AMOUNT FUND TOT. DESCRIPTION
GENERAL FUND
Police
000.031.119.0000.52360.511. $650,000 s Increased Yakima County Jail Costs
000.031.113.0000.52120.320 $40,000 Increased per gallon cost of fuel
Total Police and General Fund $690,000 $690,000
PARKS & RECREATION
131.131.421.PK00.57680.320 . $10,000 $10,000 Increased per gallon cost of fuel
STREETS & TRAFFIC ENG FUND
141.141.521.0000.54230.320 $25,000 Increased per gallon cost of fuel
141.141.521.0000.54230.312 $35,000 Street Maintenance Materials
141.133.525.0000.59564.640 1 $54,600 Install 6 school zone flashing lights
141.133.116.0000.54263.471 $30,000 Electric -new street lights /timing re: energy efficient lighting
$144,600
Streets & Traffic Eng- Revenue
141.133.525.0000.33403.5TS $45,000 Grant- School Zone Flashing Lights
Total Revenues $45,000
EMERGENCY SERVICES
150.150.126.0000.52610.140 $50,000 $50,000 Unexpected Retirement Cash -out
POLICE GRANTS
152.152.112.0000.52120.410 • $94,000 Professional Services- Narcotics Unit
Total Expenditures $94,000
Police Grants- Revenue
152 -152- 112 - 0000 - 33221 -DEA $94,000 Closeout of City /County Narcotics Unit
Total Revenues $94,000
REFUSE OPERATIONS
471.471.212.R420.53780.320 $62,000 Increased per gallon cost of fuel
471.471.212.R420.53780.490 $12,000 Grant- funded Tire disposal program
Total Expenditures $74,000
Refuse Revenues
471.471.212.R420.33403.DOE $12,000 Grant -Tire disposal program
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City of Yakima
2011 Appropriation Schedule
Total Revenues $12,000
TRANSIT OPERATIONS
462.462.512.T642.54750.320 $50,000 Increased per gallon cost of fuel
462.462.512.T642.54750.320 $50,000 Fuel- additional Grant - funded service
462.462.512.T641.54780.112 $30,000 Temporary Salaries - additional Grant - funded service
Total Expenditures $130,000
Transit Revenues
462.462.512. T646.33320.5DT $30,000 JARC grant
462.462.514.T646.33403.6DT $50,000 WSDOT grant
Total Revenues $80,000
EQUIPMENT REPLACEMENT FUND
551.551.634.ER02.54848.344 $237,000 $237,000 Increased Fuel costs - Diesel
Equipment Rental Revenues
551.551.634.0000.34850.320 $237,000 $237,000 Equipment Rental Revenue - divisional purchase of Fuel
YAKIMA REV DEVELOP AREA FUND
323 - 323 - 322 - 2295 - 59510 -410 $800,000 Prelim. Engineering -LIFT Street Project -Fair Ave Extension
Total Expenditures $800,000
YRDA Revenues
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323.323.322.0000.31310.RDA $300,000 Sales and Use Tax Credit -YRDA
323.323.322.2295.39180.000 $500,000 SIED loan - Yakima County
Total Revenues $800,000
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