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Home My WebLink About2011-066 2012 City of Yakima Final BudgetORDINANCE NO. 2011-66 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2012; and making appropriations for estimated expenditures. WHEREAS, on or before the 1st day of November, 2011, a Preliminary Budget for the City of Yakima for the year 2012 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, 2011, the City Council held hearings on the budget and on parts thereof, and on November 15, 2011, 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 2012 is hereby adopted in its final form and content as set forth in the budget document entitled "City of Yakima, Annual Budget - 2012," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2012 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 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, 2012, upon its passage and publication as provided by law. PASSED BY THE CITY COUNCIL, signed and approved this 13th day of December, 2011. ATTEST: ity Clerk Publication Date: December Effective Date: January 1, 2012 Micah Cawley, Jlllayor City of Yakima Annual Budget - 2012 Schedule A Summary of Appropriations by Fund 2012 2012 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 000 General Fund $54,395,682 $49,766,420 25.87% 123 Economic Development 497,990 351,636 0.18% 124 Community Development 2,692,239 1,831,765 0.95% 125 Community Relations 1,236,592 594,554 0.31% 127 Community Services 0 0 0.00% 131 Parks & Recreation 4,390,858 4,000,697 2.08% 140 Growth Management 0 0 0.00% 141 Street & Traffic Operations 6,100,402 4,955,371 2.58% 142 Arterial Street 4,664,764 4,554,478 2.37% 143 Transportation Improvement 0 0 0.00% 144 Cemetery 301,410 265,699 0.14% 150 Emergency Services 1,260,579 1,199,489 0.62% 151 Public Safety Communications 3,698,896 3,488,273 1.81% 152 Police Grants 1,669,018 1,101,962 0.57% 161 Parking & Business Improvement Area 278,052 235,962 0.12% 162 Trolley (Yakima Interurban Lines) 17,753 11,368 0.01% 163 Front Street Business Improvement Area 9,688 5,000 0.00% 170 Tourist Promotion 1,606,365 1,447,373 0.75% 171 Capitol Theatre 423,704 346,200 0.18% Public Facilities District Revenue - Convention 172 Center 851,418 719,000 0.37% 173 Tourist Promotion Area 586,414 586,000 0.31% 174 Public Facilities District Revenue - Capitol Theatre 553,857 517,000 0.27% 195 Contingency 207,750 200,000 0.10% 198 FRS/Capitol Threatre Reserve 310,838 71,927 0.04% 199 Recovery Grants Program 0 0 0.00% 221 L.I.D. Guaranty 80,137 0 0.00% 271 Housing LTGO Note Redemption 0 0 0.00% 272 2002 PFD Convention Center G. O. Debt 1,190,158 1,018,253 0.53% 273 2002 PFD Convention Center Revenue Bond 0 0 0.00% 281 1985 G.O. Div/Dam Redemption 992,056 977,718 0.51% 282 1998 LTGO Street Bond 0 0 0.00% 283 1994 G. O. LTD Levy Redemption 619,545 515,175 0.27% 284 1995 G. O. Street, Parks & Fire 484,874 293,875 0.15% 285 1997 G. O. Line of Credit 114,000 114,000 0.06% 287 1996 G. O. LTD Levy Redemption 495,184 430,315 0.22% 289 LID Debt Service Control Fund 288,243 285,000 0.15% 321 CBD Capital Improvement 452,139 132,277 0.07% 322 Capitol Theatre Construction 59,227 0 0.00% 323 Yakima Revenue Development Area 850,000 850,000 0.44% 331 Parks & Recreation Capital 99,295 80,000 0.04% 332 Fire Capital 347,964 196,459 0.10% 333 Law and Justice Capital 744,551 732,134 0.38% 342 Public Works Trust Construction 1,196,897 718,382 0.37% 343 REET 2 Capital Fund 732,126 506,822 0.26% 345 LID Construction Control Fund 0 0 0.00% 364 Transit Capital Reserve 1,456,134 685,000 0.36% 370 Convention Center Capital Improvement 508,380 150,000 0.08% 392 Cum. Reserve for Capital Improvement 9,179,203 8,917,000 4.64% 441 Storm Water Operating 2,713,053 2,057,534 1.07% 442 Storm Water Capital 697,335 433,000 0.23% 462 Transit 8,310,682 7,697,952 4.00% 471 Refuse 5,687,947 5,410,763 2.81% 472 Wastewater Facility Reserve 879,016 50,000 0.03% 473 Sewer Operating 20,378,881 19,414,985 10.09% 474 Water Operating 9,759,758 8,226,296 4.28% 475 Irrigation Operating 1,959,106 1,444,937 0.75% 476 Sewer Construction 5,239,311 3,800,000 1.98% 477 Domestic Water Improvement 8,074,486 4,450,000 2.31% 478 Wastewater Facilities 11,338,095 8,145,000 4.24% 479 Irrigation System Improvement 4,791,814 4,115,554 2.14% 481 1998 Water Revenue Bond Reserve 271,207 0 0.00% 482 1968 Water Revenue Bond Reserve 0 0 0.00% 483 1996 Wastewater Revenue Bond Reserve 147,463 0 0.00% 484 1991 Water/Sewer Rev Bond Redemp 114,528 0 0.00% 485 Apple Tree Bond 0 0 0.00% 486 1998 Water Revenue Bond Redemption 239,591 234,700 0.12% 487 1968 Water Revenue Bond Redemption 0 0 0.00% 488 1996 Wastewater Revenue Bond Redemp 413,414 413,413 0.22% 489 1991 Water/Sewer Rev Bond Reserve 972,200 0 0.00% 491 2003 Irrigation Revenue Bond Redemption 675,990 640,554 0.33% 492 2003 Irrigation Revenue Bond Reserve 0 0 0.00% 493 2003 Sewer Revenue Bond Redemption 1,347,460 1,347,457 0.70% 494 2003 Sewer Revenue Bond Reserve 828,650' 0 0.00% 512 Unemployment Compensation 497,387 318,064 0.17% 513 Employees Health Benefit 13,234,190 11,219,378 5.83% 514 Workers' Compensation 2,238,844 1,363,785 0.71% 515 Risk Management 10,825,254 9,914,259 5.16% 516 Wellness/EAP Fund 203,483 92,000 0.05% 551 Equipment Rental 9,813,013 5,470,111 2.84% 555 Environmental Fund 435,071 192,950 0.10% 560 Public Works Administration 1,591,225 1,185,478 0.62% 610 Cemetery Trust 619,599 5,500 0.00% 612 Firemen's Relief & Pension 2,199,858 1,344,057 0.70% 632 YAKCORPS Agency Fund 547,786 497,725 0.26% Total City Budget $232,690,079 $192,338,036 100.00% • • BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. i° For Meeting of: December 13, 2011 ITEM TITLE: SUBMITTED BY: CONTACT PERSON/TELEPHONE: SUMMARY EXPLANATION: Ordinance Adopting a Budget for the City of Yakima, Washington for 2012 Donald B. Cooper, City Manager Rita DeBord, Director of Finance and Technology Cindy Epperson, Deputy Director of Accounting and Budgeting Cindy Epperson 576-6771 The attached Ordinance adopting the 2012 Budget for the City of Yakima incorporates all of the final adjustments and policy decisions made by the City Council during the meeting held on Tuesday, December 6, 2011. The budget is balanced within existing resources for all funds. As summarized in Table I and Exhibit I (attached), (a) The Total 2012 City Budget is set at $192,061,849 which is: • 8.0% less than the amended 2011 Budget of $208,664,262. • Approximately $4,616,000 more than the Preliminary Budget. The increase from the Preliminary Budget includes changes outlined in the December 6 packet of about $1.4 million, made up primarily of a new grant award offset by additional reductions in General Government operations. Council action at the December 6 meeting increased Utility budgets by about $2.0 million; and restored about $1.2 million of General Government expenditures. (b) The 2012 General Government (Tax -Supported) Budget is $58,564,556 which is: • Virtually the same as the 2011 Amended Budget of $58,590,515 • In accordance with Council direction, a portion of the increased utility tax is being set aside to address future budget issues, such as reductions i'n state -shared revenue as a response to the state's budget shortfall. Therefore, General Government reserves are estimated to increase by about $710,000. The projected 2012 year-end balance for General Government is $6,322,385 or 10.8% of the operating budgetsslightly more than 1 month of operating reserves, and meets the year-end 2012 reserve balance guideline set by Council. A summary of the General Government reserve balance is included on Table 1. As 2012 unfolds, City Management will continue to monitor economic conditions, and take appropriate action if warranted. Resolution Ordinance X Contract: Mail to: Contract Term: Amount: Insurance Required? No Funding Source: APPROVED FOR SUBMITTAL: Resources in all City Funds Other (specify) Schedule A Expiration Date: Phone: City Manager STAFF RECOMMENDATION: Pass Ordinance BOARD/COMMISSION RECOMMENDATION: ATTACHMENTS: Click to download 2012 Budget Adoption Ordinance Schedule A for Budget Ordinance Table 1 Final Budget Agenda Exhibit 1 Final Budget Agenda • Page 1 of 4 CITY OF YAKIMA 2012 BUDGET BY CITY FUNCTIONAL GROUPING 2010 2011 2011 2012 2012 2012 2012 2012 Actual Amended Year -End Preliminary vs 2011 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance General Government City Council $197,013 $203,061 $192,878 $205,214 1.1% City Manager 502,075 509,913 506,427 529,944 3.9% State Examiner 92,528 103,000 101,000 106,000 2.9% Records 422,071 411,556 409,976 518,496 26.0% Financial Services 1,350,881 1,386,046 1,368,211 1,421,719 2.6% Human Resources 431,156 447,436 474,066 449,628 0.5% Legal 1,057,092 1,139,157 1,107,397 1,127,361 (1.0%) Municipal Court 1,206,063 1,234,194 1,177,814 1,256,587 1.8% Purchasing 415,042 452,835 452,835 527,534 16.5% Hearing Examiner 62,537 39,500 39,500 31,000 (21.5%) Environmental Planning 699,196 678,679 665,608. 619,393 (8.7%) Code Administration 1,449,452 1,330,361 1,270,641 1,276,253 (4.1%) Indigent Defense 467,697 480,000 480,000 481,000 0.2% Police 22,045,/'%/ 22,718,620 22,283,841 23,362,746 2.8% Fire 9,255,216 8,929,340 8,794,947 9,143,056 2.4% Police Pension 1,368,431 1,404,590 1,389,650 1,186,350 (15.5%) Engineering 954,014 757,250 748,588 701,617 (7.3%) City Hall Maintenance 380,399 352,127 350,049 350,970 (0.3%) Information Systems 2,268,763 2,568,136 2,521,528 2,370,936 (7.7%) Utility Services 1,119,629 1,305,084 1,295,207 1,342,110 2.8% Intergovernmental 372,948 257,439 257,439 240,299 (6.7%) Nonrecurring Expenses 0 208,287 208,287 0 (100.0%) Transfers 2,412,206 2,412,275 2,325,275 2,331,275 (3.4%) Total General Fund 48,530,186 49,328,886 48,421,164 49,579,488 0.5% $4,226,072 $50,169,610 $4,816,194 Parks & Recreation 4,062,236 4,042,938 4,042,476 4,000,697 (1.0%) 341,093 4,049,765 390,161 Street & Traffic Operations 5,337,910 5,218,691 5,212,161 4,984,371 (4.5%) 1,045,092 5,055,310 1,116,031 Total General Government Funds $57,930,332 $58,590,515 $57,675,801 $58,564,556 (0.0%) $5,612,257 $59,274,685 $6,322,386 erp 3:21 I'M Budget Ordinance - Gndy.xlsx • 2010 Actual Expenditures 4111/0 Page 2 of 4 2011 2011 2012 2012 2012 2012 2012 Amended Year -End Preliminary vs 2011 Beginning Projected Est. Ending Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Other Operating/Enterprise Economic Development $223,983 $669,372 $321,428 $305,526 (54.4%) $225,990 $237,000 $157,464 Community Development 4,104,770 4,144,772 4;063,080 1,831,765 (55.8%) 891,338 1,800,901 860,474 Community Relations 513,131 656,954 655,467 613,157 (6.7%) 741,642 494,950 623,435 Community Services 64,387 108,215 82,320 0 (100.0%) 0 0 0 Growth Mgnnt/Cornmute Trip Red Fund 23,144 26,601 26,601 0 (100.0%) 0 0 0 Cemetery 245,460 262,463 261,456 265,699 1.2% 57,860 243,550 35,711 Emergency Services 1,093,525 1,121,904 1,121,696 1,199,489 6.9% 64,553 1,196,026 61,090 Public Safety Communications 3,068,448 3,341,497 3,302,790 3,488,273 4.4% 296,553 3,402,343 210,623 Police Grants 914,321 1,341,682 1,275,792 1,101,962 (17.9%) 507,148 1,161,870 567,056 Downtown Improvement District 204,638 236,451 236,451 235,962 (0.2%) 26,712 251,340 42,090 Trolley (Yakima Interurban Lines) 150,479 135,277 99,940 11,368 (91.6%) 16,177 1,576 6,385 Front Street Business Improvement Area 3,248 5,000 5,000 5,000 0.0% 6,153 3,535 4,688 Tourist Promotion 1,442,044 1,415,148 1,400,149 1,447,373 2.3% 162,915 1,443,450 158,992 Capitol Theatre 284,749 285,527 285,527 346,200 21.2% 99,527 324,177 77,504 Public Facilities District Revenue -Convention G 641,133 605,000 605,000 719,000 18.8% 205,668 645,750 132,418 Tourist Promotion Area 388,980 403,205 378,205 586,000 45.3% 414 586,000 414 Public Facilities District Revenue -Capitol Theatr 493,964 468,000 468,000 517,000 10.5% 53,357 500,500 36,857 Recovery Program Grants 387,011 426,989 419,426 0 (100.0%) 0 0 0 Storm Water Operating 1,801,236 2,225,207 2,223,899 2,057,534 (7.5%) 678,053 2,035,000 655,519 Transit 7,209,479 7,472,066 7,408,235 7,697,952 3.0% 1,007,710 7,302,972 612,730 Refuse 4,802,640 4,980,373 4,834,165 5,410,763 8.6% 407,423 5,280,524 277,184 Sewer Operating 17,574,185 18,830,904 18,653,200 19,399,179 3.0% 1,362,893 19,015,988 979,702 Water Operating 7,648,497 7,895,628 7,857,912 8,210,490 4.0% 1,620,989 8,138,769 1,549,268 Irrigation Operating 1,862,091 1,541,669 1,541,359 1,444,937 (6.3%) 340,406 1,618,700 514,169 Equipment Rental 4,915,678 5,633,318 5,566,068 5,410,975 (3.9%) 4,265,680 5,488,197 4,342,902 Environmental Fund 388,824 485,934 469,950 192,950 (60.3%) 285,071 150,000 242,121 Public Works Administration 1,046,827 1,169,153 1,128,240 1,185,478 1.4% 405,894 1,185,331 405,747 Total Other Operating/Enterprise $61,496,815 $65,888,309 $64,691,356 $63,684,032 (33%) $13,730,126 $62,508,449 $12,554,543 erp 12/8/2011 PM Budget Ordinance - Gndy.xlsx Page 3 of 4 2010 2011 2011 2012 2012 2012 2012 2012 Actual Amended Year -End Preliminary vs 2011 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Capital Improvement Arterial Street $3,383,341 $4,811,547 $3,222,153 $4,554,478 (53%) $227,413 $4,437,351 $110,286 C.B.D. Capital Improvement 1,048,433 132,264 112,255 132,277 0.0% 412,939 39,200 319,862 Capitol Theatre Construction 4,439,534 65,045 65,000 0 (100.0%) 59,227 0 59,227 Yakima Revenue Development Area 0 800,000 800,000 850,000 6.3% 0 850,000 0 Parks & Recreation Capital 673,520 1,492,770 1,464,000 80,000 (94.6%) 99,295 0 19,295 Fire Capital 1,355,703 841,500 839,459 196,459 (76.7%) 221,892 126,072 151,505 Law & Justice Capital 895,634 1,154,231 1,152,804 732,134 (36.6%) 238,207 506,344 12,417 Public Works Trust Construction 910,805 744,411 675,827 718,382 (3.5%) 647,991 548,906 478,515 REET 2 Capital Construction 751,048 1,236,822 941,822 506,822 (59.0%) 280,126 452,000 225,304 L.I.D. Construction Control 35,387 0 0 0 n/a 0 0 0 Storm Water Capital 153,485 1,024,794 1,023,849 433,000 (57.7%) 452,541 244,794_ 264,335 Transit Capital Reserve 2,281,234 971,556 , 720,000 685,000 (29.5%) 861,134 595,000 771,134 Convention Center Capital Improvement 574,541 525,143 525,143 150,000 (71.4%) 281,880 226,500 358,380 Cum. Reserve for Capital Improvement 7,405,455 14,872,978 14,210,547 8,917,000 (40.0%) 3,112,037 6,067,166 262,203 Wastewater Facilities Capital Reserve 799 50,000 50,000 50,000 0.0% 728,516 150,500 829,016 Sewer Construction 467,928 4,768,500 4,009,610 3,800,000 (20.3%) 2,389,311 2,850,000 1,439,311 Domestic Water Improvement 351,248 3,902,000 1,807,000 4,450,000 14.0% 3,474,486 4,600,000 3,624,486 Wastewater Facilities 2,423,131 13,800,879 9,383,879 8,145,000 (41.0%) ,5,217,095 6,121,000 3,193,095 Irrigation System Improvement 2,470,183 2,041,017 1,969,434 4,115,554 101.6% 2,083,314 2,708,500 676,260 Total Capital Improvement 29,621,409. 53,235,457 42,972,782 38,516,106 (27.6%) 20,787,404 30,523,333 12,794,631 Contingency/Operating Reserves Contingency Fund 46,356 200,000 127,614 200,000 0.0% 157,750 50,000 7,750 FRS/Capitol Theatre Reserve 71,927 71,927 71,927 71,927 0.0% 310,338 500 238,911 Risk Management 3,014,749 9,630,681 2,856,845 9,914,259 2.9% 864,254 9,961,000 910,995 Total Contingency/Operating Reserves 3,133,032 9,902,608 3,056,386 10,186,186 2.9% 1,332,342 10,011,500 1,157,656 erp 13:21 PM Budget Ordinance - Cindy.xlsx • 2010 Actual Expenditures • Page 4 of 4 2011 2011 2012 2012 2012 2012 2012 Amended Year -End Preliminary vs 2011 Beginning Projected EsL Ending Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Employee Benefit Reserves Unemployment Compensation $188,121 $312,477 $206,077 $318,064 1.8% $324,387 $173,000 $179,323 Employees Health Benefit 10,364,643 11,026,761 10,939,980 11,219,378 1.7% 1,991,005 11,243,185 2,014,812 Workers' Compensation 1,222,828 1,352,030 1,271,189 1,363,785 0.9% 1,124,244 1,114,600 875,059 Wellness/EAP Fund 63,896 79,885 63,885 92,000 15.2% 143,483 60,000 111,483 Firemen's Relief & Pension 1,547,509 1,609,960 1,437,660 1,344,057 (16.5%) 812,358 1,387,500 855,801 Total Employee Benefit Reserves 13,386;997 14,381,113 13,918,791 14,337,284 (0.3%) 4,395,477 13,978,285 4,036,478 Trust and Agency Funds Cemetery Trust 10,050 5,500 5,500 5,500 0.0% 603,099 16,500 614,099 YakCorps Agency Fund 0 163,629 142,599 497,725 0.0% 21,030 526,756 50,061 Total Trust and Agency Funds 10,050 169,129 148,099 503,275 197.5% 624,129 543,256 664,160 • Debt Service L.I.D. Guaranty 0 0 0 0 n/a 80,087 50 80,137 PFD Debt Service 1,014,286 1,014,136 1,014,136 1,018,253 0.4% 170,564 1,019,594 171,905 General Obligation Bonds 2,225,916 2,335,941 2,221,941 2,331,083 (0.2%) 370,920 2,334,739 374,576 L.I.D. Debt Service 361,912 285,000 285,000 285,000 0.0% 14,243 274,000 3,243 Water-Irrigation/Sewer Bonds 2,863,041 2,862,054 2,862,054 2,636,124 (7.9%) 2,372,254 2,638,249 2,374,379 Total Debt Service 6,465,155 6,497,131 6,383,131 6,270,460 (3.5%) 3,008,068 6,266,632 3,004,240 Total City.Budget $172,043,790 $208,664,262 $188,846,346 $192,061,849 (8.0%) $49,489,803 $183,106,140 $40,534,094 erp 12/8/2011 3:21 PM Budget Ordinance - Cindy.xlsx CITY OF Yait uii / WASHINGTON 2012 Adopted Budget CITY OF 2012 ADOPTED BUDGET Insurance & Risk Mgmt $13.0 Million Equipment Rental $5.7 Million Water & Irrigation $18.2 Million /11 Wastewater $31.4 Million Police, Courts, Fire $42,6 Million Recuse $5. 4 Million Transit $8.4 Million Stormwater $2.5 Million Capital Improvement $16.8 Million Com & Econ Development $2. 2 Million Debt Service $6,3 Million $192.3 MILLION City Administration $6.4 Million Comm & Tech & Other Svcs $7.1 Million Other Operating Funds $16.6 Million Streets, Eng, Plan & Codes $5.7 Million Parks & Recreation $4,0 Million CITY OF TitLail, PRINCIPAL OFFICIALS CITY COUNCIL Micah Cawley Mayor, At Large, Position 6 Maureen Adkison Assistant Mayor, District 1 Sara Bristol District 2 Rick Ensey District 3 Kathy Coffey District 4 Dave Ettl At Large, Position 5 Bill Lover At Large, Position 7 CITY MANAGEMENT EXECUTIVES Michael Morales Interim City Manager Jeff Cutter City Attorney Cindy Epperson Acting Finance & Budget Director Joan Davenport Acting Director of Community and Economic Development Greg Copeland Acting Police Chief Dave Willson Fire Chief Chris Waarvick Director of Public Works 129 North Second Street Yakima, WA 98901 (509) 575-6000 www.ci.yakima.wa.us CITY OF )!(/C/ll!! 2012 ADOPTED BUDGET TABLE OF CONTENTS CITYWIDE SUMMARIES BUDGET BY DEPARTMENT CITY MANAGEMENT MUNICIPAL COURT FINANCE / INTERGOVERNMENTAL COMMUNITY AND ECONOMIC DEVELOPMENT POLICE DEPARTMENT FIRE DEPARTMENT PUBLIC WORKS APPENDICES/SUPPLEMENTAL INFORMATION BUDGET READER'S GUIDE BUDGET GUIDELINES GLOSSARY ABBREVIATIONS AND ACRONYMS OBJECT CODE GUIDE SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES GENERAL STATISTICAL INFORMATION February 17, 2012 TO: FROM: SUBJECT: OFFICE OF THE CITY MANAGER 129 North Second Street City Hall, Yakima, Washington 98901 Phone (509) 575-6040 The Honorable Mayor and Members of the City Council Michael Morales, Acting City Manager Cindy Epperson, Acting Director of Finance and Budget 2012 Adopted Budget The 2012 Adopted Budget is enclosed and completes the formal budget documents presented to Council and the citizens of Yakima. The 2012 Adopted Budget is as follows: ➢ General Government Expenditures - 2012 Adopted Budget of $58.7 million; is virtually the same as last year's amended budget of $58.6 million. (Includes: the General Fund, Parks and Recreation Fund and the Street Fund.) ➢ City -Wide Expenditures - 2012 Adopted Budget of $192.3 million is approximately (7.8%) less than last year's amended budget of $208.6 million, due primarily to the reduction in capital projects. The 2012 Budget documents are divided into two Volumes: Volume 1- Preliminary Budget Executive Summary (including Policy Issues) submitted to Council and the public on November 1, 2012 Volume II - Adopted Budget DESCRIPTION OF THE TWO 2012 BUDGET DOCUMENTS Volume I — Preliminary Budget Executive Summary (including Policy Issues) This document is an overview of the total City budget, including revenue and expenditure estimates/proposals for year-end 2011 and 2012 as of November 1, prior to Council action on any policy issues. ➢ Introduction - This section includes is a general summary of the total City budget, with further discussion in the following sections. ➢ General Government Funds - Includes an overview of general government expenditure and resource estimates/proposals, revenue trends and expenditure trends Other Funds - An overview of expenditures and resources for all other funds. Balanced Budget Options - An overview of Priority of Budget (POG) options given to City Council for consideration in balancing the budget. Other Policy Issues - These include items designed to address proposed changes in policy (i.e.: significant changes in service levels, staffing, etc.) and other items of a nature appropriate for Council level review and consideration. Exhibits - This section includes additional information regarding the budget and includes a three year budget comparison, a "What You Pay and What You Get" section with a breakdown of how the taxpayers' tax dollar is allocated between state and local governments as well as how the City of Yakima spends its share of these dollars, and a section with information on Criminal Justice, Salary and Benefit costs and a Resource and Expenditure Breakdown. Volume II - 2012 Adopted Budget Citywide Summaries - Includes the final budget ordinance as adopted by Council, as well as the data presented to them for consideration. Also included within this section is an overview of Permanent Budgeted Position, information presenting data by fund for comparative purposes, an explanation of double budgeting and City service charges, and a general fund resource comparison. Budget Detail by Operating Departments - Includes budget and operating information on every Department and Division in the City. Appendices - In addition to the Departmental budget information noted above, the Adopted Budget document contains general information that may assist the reader in better understanding the City's budget, including: a Budget Reader's Guide, Budget Guidelines, a Glossary of Terms, an Abbreviations and Acronyms listing, an Object Code Guide, a Summary of Significant Accounting Policies, and some general statistical information. All of the budget documents include some comparative data of 2010 actual results, 2011 amended budget and estimated year end results, as well as the 2012 adopted budget information in the final document. CITYWIDE SUMMARIES This section contains additional budget information with summaries by fund. It is relevant in understanding the total City budget because it pulls together data by fund (often multi-year) for comparative purposes. It differs from the other sections of the budget in that the forecast presents discussion at the fund total level, while the narratives delve into the account detail in each fund. This section is the bridge that adds more detail to the overall City discussion, yet pulls out different aspects of account detail comparatively by fund. It should be noted that there is not much narrative discussion of the data presented here. Most questions that would arise from reviewing this section should be answered in the individual fund detail narratives. Adopted Budget — The final budget ordinance as adopted by Council at the December 13, 2011 study session, along with the summary of reduction options that were presented, including priorities of government options, supplemental options and policy issues. Permanent Budgeted Positions — A 3 year comparison of authorized personnel by operating division/fund. Resources and Expenditures — A summary by fund of just the 2012 estimated resources compared to the 2012 estimated budget, and calculates the fund balance at the end of the budget year. This report is scrutinized carefully by City Management in the budget development phase, as it depicts a fund's dependency on its beginning cash to balance the current year budget. Comparative Revenues by Fund — A 3 year summary by fund of Revenues, and then adds the Beginning Balance to calculate total Resources available for next year's budget. Expenditures by Fund and Department — A 3 year summary of Expenditures by Fund / Department and calculates the change of the 2012 budget from the 2011 amended budget in both dollar amount and percentage. Expenditures by Classification — Depicts the 2012 budget by Fund/Department with the expenditures broken down into the following classification (or type): Salaries and Wages; Personnel Benefits; Supplies; Other Services and Charges; Intergovernmental/Fund Services; Capital Outlay; Debt Service; Interfund Payments for Service; and Total Budget. Revenues by Basic and Sub Accounts and Expenditures by Object and Sub Object — Crosses fund lines, and summarizes the major types of revenue and expenditures for the 2012 budget by General Fund and Other Funds, showing Citywide Totals by account type. The next several pages presents a 3 -year summary of selected accounts by specific object code, which is the part of the account number that denotes the character and type of items purchased or services obtained. Where the object titles are not self- explanatory, the explanation as described in the Budgeting, Accounting, and Reporting System (BARS) manual published by the Washington State Auditor's Office is included as a footnote to the chart. Double Budgeting — Lists the revenues in the 2012 budget which are programmed to be transferred from another City fund. (This presentation contains a description of double budgeted items.) City Service Charge — Details the calculation for charging other operating divisions for support services (such as legal, accounting, purchasing, etc.) paid out of General Fund. General Fund Resources — Provides a 3 year comparison for each General Fund revenue account. General Fund expenditure accounts are detailed elsewhere in the budget, but since General Fund revenues aren't "tied" to particular expenditures, most detail narratives don't discuss revenue. (General Government revenues are discussed at a summary level in the Forecast section.) 2012 Adopted Budget • Citywide Summaries —1 ADOPTED BUDGET FINAL 2012 BUDGET ORDINANCE The final budget ordinance as adopted by the City of Yakima Council at the December 13, 2011 meeting. 2012 BUDGET OPTIONS This section includes a summary of both the Priority of Government (POG) and the supplemental reduction options, along with council action taken to finalize the 2012 budget. The details on the subsequent pages reflected the 2012 Budget as presented to Council at the October 11, 2011 Budget workshop, along with the final actions taken. These charts were based on Council's direction to prepare a budget based on the allocation of the projected 2012 revenues as currently established in the POG model and without utilizing General Government reserves (fund balance). 2012 POLICY ISSUES Policy issues may include, but are not limited to: reorganizations, staff increases or decreases, increases in fees, charges for services, new projects, and major increases or decreases in service levels. 2 — Citywide Summaries • 2012 Adopted Budget ORDINANCE NO. 2011-66 AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2012; and making appropriations for estimated expenditures. WHEREAS, on or before the 1st day of November, 2011, a Preliminary Budget for the City of Yakima for the year 2012 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, 2011, the City Council held hearings on the budget and on parts thereof, and on November 15, 2011, 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 2012 is hereby adopted in its final form and content as set forth in the budget document entitled "City of Yakima, Annual Budget - 2012," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2012 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 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, 2012, upon its passage and publication as provided by law. PASSED BY THE CITY COUNCIL, signed and approved this 13th day of December, 2011. ATTEST: ity Clerk '_t A " ,..•:" id:h. .. .. 4,.% '� soar �`tttk'AS ;C� Publication Date: December Effective Date: January 1, 2012 Micah Cawley, Jlllayor 2012 Adopted Budget • Citywide Summaries — 3 City of Yakima Annual Budget - 2012 Schedule A - Summary of Appropriations by Fund 2012 2012 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 000 General Ftmd $54,395,682 $49,766,420 25.9% 123 Economic Development 497,990 351,636 0.2% 124 Community Development 2,692,239 1,831,765 1.0% 125 Community Relations 1,236,592 594,554 0.3% 127 Community Services 0 0 0.0% 131 Parks & Recreation 4,390,858 4,000,697 2.1% 140 Growth Management 0 0 0.0% 141 Street & Traffic Operations 6,100,402 4,955,371 2.6% 142 Arterial Street 4,664,764 4,554,478 2.4% 143 Transportation Improvement 0 0 0.0% 144 Cemetery 301,410 265,699 0.1% 150 Emergency Services 1,260,579 1,199,489 0.6% 151 Public Safety Commtmications 3,698,896 3,488,273 1.8% 152 Police Grants 1,669,018 1,101,962 0.6% 161 Parking & Business Improvement Area 278,052 235,962 0.1% 162 Trolley (Yakima Interurban Lines) 17,753 11,368 0.0% 163 Front Street Business Improvement Area 9,688 5,000 0.0% 170 Tourist Promotion 1,606,365 1,447,373 0.8% 171 Capitol Theatre 423,704 346,200 0.2% 172 Public Facilities District Revenue - Convention Center 851,418 719,000 0.4% 173 Tourist Promotion Area 586,414 586,000 0.3% 174 Public Facilities District Revenue - Capitol Theatre 553,857 517,000 0.3% 195 Contingency 207,750 200,000 0.1% 198 FRS/Capitol Threatre Reserve 310,838 71,927 0.0% 199 Recovery Grants Program 0 0 0.0% 221 L.I.D. Guaranty 80,137 0 0.0% 271 Housing LTGO Note Redemption 0 0 0.0% 272 2002 PFD Convention Center G. O. Debt 1,190,158 1,018,253 0.5% 273 2002 PFD Convention Center Revenue Bond 0 0 0.0% 281 1985 G.O. Div/Dam Redemption 992,056 977,718 0.5% 282 1998 LTGO Street Bond 0 0 0.0% 283 1994 G. O. LTD Levy Redemption 619,545 515,175 0.3% 284 1995 G. O. Street, Parks & Fire 484,874 293,875 0.2% 285 1997 G. O. Line of Credit 114,000 114,000 0.1% 287 1996 G. O. LTD Levy Redemption 495,184 430,315 0.2% 289 LID Debt Service Control Ftmd 288,243 285,000 0.1% 321 CBD Capital Improvement 452,139 132,277 0.1% 322 Capitol Theatre Construction 59,227 0 0.0% 323 Yakima Revenue Development Area 850,000 850,000 0.4% 331 Parks & Recreation Capital 99,295 80,000 0.0% 332 Fire Capital 347,964 196,459 0.1% 333 Law and Justice Capital 744,551 732,134 0.4% 342 Public Works Trust Construction 1,196,897 718,382 0.4% 4 - Citywide Summaries • 2012 Adopted Budget 2012 2012 Estimated Budget Funds % Fund Description Resources Appropriations of Budget 343 REET 2 Capital Fund 732,126 506,822 0.3% 345 LID Construction Control Fund 0 0 0.0% 364 Transit Capital Reserve 1,456,134 685,000 0.4% 370 Convention Center Capital Improvement 508,380 150,000 0.1% 392 Cum. Reserve for Capital Improvement 9,179,203 8,917,000 4.6% 441 Storm Water Operating 2,713,053 2,057,534 1.1% 442 Storm Water Capital 697,335 433,000 0.2% 462 Transit 8,310,682 7,697,952 4.0% 471 Refuse 5,687,947 5,410,763 2.8% 472 Wastewater Facility Reserve 879,016 50,000 0.0% 473 Sewer Operating 20,378,881 19,414,985 10.1% 474 Water Operating 9,759,758 8,226,296 4.3% 475 Irrigation Operating 1,959,106 1,444,937 0.8% 476 Sewer Construction 5,239,311 3,800,000 2.0% 477 Domestic Water Improvement 8,074,486 4,450,000 2.3% 478 Wastewater Facilities 11,338,095 8,145,000 4.2% 479 Irrigation System Improvement 4,791,814 4,115,554 2.1% 481 1998 Water Revenue Bond Reserve 271,207 0 0.0% 482 1968 Water Revenue Bond Reserve 0 0 0.0% 483 1996 Wastewater Revenue Bond Reserve 147,463 0 0.0% 484 1991 Water/Sewer Rev Bond Redemp 114,528 0 0.0% 485 Apple Tree Bond 0 0 0.0% 486 1998 Water Revenue Bond Redemption 239,591 234,700 0.1% 487 1968 Water Revenue Bond Redemption 0 0 0.0% 488 1996 Wastewater Revenue Bond Redemp 413,414 413,413 0.2% 489 1991 Water/Sewer Rev Bond Reserve 972,200 0 0.0% 491 2003 Irrigation Re venue Bond Redemption 675,990 640,554 0.3% 492 2003 Irrigation Re venue Bond Reserve 0 0 0.0% 493 2003 Sewer Revenue Bond Redemption 1,347,460 1,347,457 0.7% 494 2003 Sewer Revenue Bond Reserve 828,650 0 0.0% 512 Unemployment Compensation 497,387 318,064 0.2% 513 Employees Health Benefit 13,234,190 11,219,378 5.8% 514 Workers' Compensation 2,238,844 1,363,785 0.7% 515 Risk Management 10,825,254 9,914,259 5.2% 516 Wellness/EAP Fund 203,483 92,000 0.0% 551 Equipment Rental 9,813,013 5,470,111 2.8% 555 Environmental Fund 435,071 192,950 0.1% 560 Public Works Administration 1,591,225 1,185,478 0.6% 610 Cemetery Trust 619,599 5,500 0.0% 612 Firemen's Relief & Pension 2,199,858 1,344,057 0.7% 632 YAKCORPS Agency Fund 547,786 497,725 0.3% Total City Budget $232,690,079 $192,338,036 100.0% 2012 Adopted Budget • Citywide Summaries - 5 2012 BUDGET REDUCTION SUMMARY BY DEPARTMENT Priority of Government Revenue - 6% Utility Tax POG Reductions Personnel Non -Pers Total $0 $0 $0 Public Health & Safety Police ($593,700) ($19,000) ($612,700) Fire (240,000) 0 (240,000) Municipal Court (10,000) 0 (10,000) Finance 0 (50,000) (50,000) City Manager / Legal 0 0 0 Community & Economic Dev (129,800) (1,400) (131,200) Street & Traffic Operations (121,700) (22,500) (144,200) ($1,095,200) ($92,900) ($1,188,100) Resource Management Finance $0 $0 $0 City Manager / Legal 0 (5,300) (5,300) Community & Economic Dev (20,800) 0 (20,800) Street & Traffic Operations 0 0 0 ($20,800) ($5,300) ($26,100) Economic Development Community & Economic Dev ($50,100) $0 ($50,100) Street & Traffic Operations 0 (30,000) (30,000) ($50,100) ($30,000) ($80,100) Quality of Life Parks ($50,100) $0 ($50,100) Customer Service/Communications City Manager / Legal Strategic Partnerships 6 - Citywide Summaries • 2012 Adopted Budget ($67,300) $0 ($67,300) $0 $0 $0 Total ($1,283,500) ($128,200) ($1,411,700) Supplementary Reductions Personnel Non -Pers Total Totals Adopted Budget Personnel Non -Pers Total $0 $0 $0 $0 $0 $2,000,000 $2,000,000 $0 $0 $0 ($612,700) $466,300 $427,000 $893,300 o o 0 (240,000) (80,000) (80,000) (160,000) 0 0 0 (10,000) 0 (10,000) (10,000) 0 0 0 (50,000) 0 (50,000) (50,000) (40,000) 0 (40,000) (40,000) 0 0 0 (67,600) 0 (67,600) (198,800) (178,800) (1,400) (180,200) 0 0 0 (144,200) (121,700) (22,500) (144,200) ($107,600) $0 ($107,600) ($1,295,700) $85,800 $263,100 $348,900 ($62,000) $0 ($62,000) ($62,000) ($62,000) $0 ($62,000) (301,000) 0 (301,000) (306,300) (261,000) (5,300) (266,300) (74,400) 0 (74,400) (95,200) (74,400) 0 (74,400) 0 0 0 0 0 0 0 ($437,400) $0 ($437,400) ($463,500) ($397,400) ($5,300) ($402,700) ($62,000) $0 ($62,000) ($112,100) ($26,400) ($62,000) ($88,400) 0 (100,000) (100,000) (130,000) 0 (130,000) (130,000) ($62,000) ($100,000) ($162,000) ($242,100) ($26,400) ($192,000) ($218,400) ($35,500) ($14,500) ($50,000) ($100,100) ($85,600) ($14,500) ($100,100) $0 $0 $0 ($67,300) ($67,300) $0 ($67,300) $0 $0 $0 $0 $0 $0 $0 ($642,500) ($114,500) ($757,000) ($2,168,700) ($490,900) $51,300 ($439,600) Reserves 400,000 Grand Total ($39,600) 2012 Adopted Budget • Citywide Summaries - 7 2012 BUDGET OPTIONS - POG REDUCTIONS Priority of Government POG Reductions Personnel FTE's Non -Pers Total Revenue - 6% Utility Tax $0 $0 $0 Public Health & Safety Police 6 (vacant) Patrol Officers ($530,000) (6.00) $0 ($530,000) Close Airport Substation 1 (vacant) Crime/Int Analyst Fire Transfer 1 Position - EMS Fund 1 (vacant) Firefighter - YVTech Program Elimination Overtime Adjustment Municipal Court Eliminate Overtime for Courtroom Security Finance &Technology Reduce 099 Transfer (for Dispatch) Community & Economic Development - Code Admin. Transfer .70 Code Inspector to Stormwater Eliminate Contribution to Vehicle Replacement 1 (vacant) CED Office Administrator (split allocation) 1 (vacant) Permit Technician Street & Traffic Operations Reduce Operating Supplies/Signals Reduce Contract Labor/Signals 2 (vacant) Sign Specialists Reduce Professional Services - Traffic Studies Resource Management City Management - Human Resources Reduce Misc. Operating Costs - Human Resources Community & Economic Development Engineering allocation CED Office Admin. (see Pub. Saf.) City Hall allocation CED Office Admin. (see Pub. Saf.) Economic Development Community & Economic Development - Planning Transfer .40 Asst. Planner - Parks Planning allocation CED Office Admin. (see Pub. Saf.) Street & Traffic Operations Reduce Operating Supplies (Street Maintenance) Reduce Prof. Services (Large Trees) Reduce Small Tools Quality of Life Parks 1 (vacant) Admin Assoc/Move Planning Assoc. (net) Customer Service/Communications City Management - City Clerk Reduce Public Records Clerk- 10 Months 0 (63,700) (80,000) (80,000) (80,000) (10,000) 0 (50,000) 0 (18,600) (61,200) (1.00) (1.00) (1.00) (1.00) (19,000) (19,000) 0 (63,700) 0 (80,000) 0 (80,000) 0 (80,000) 0 (10,000) (50,000) (50,000) 0 (50,000) (1,400) (1,400) 0 (18,600) 0 (61,200) 0 (5,000) (5,000) 0 (2,500) r (2,500) (121,700) (2.00) 0 (121,700) 0 (15,000) (15,000) ($1,095,200) (12.00) ($92,900) ($1,188,100) $0 (12,200) (8,600) ($20,800) 0.00 ($26,400) (23,700) ($5,300) ($5,300) 0 (12,200) 0 (8,600) ($5,300) ($26,100) $0 ($26,400) 0 (23,700) 0 (29,000) (29,000) 0 (500) (500) 0 (500) (500) ($50,100) 0.00 ($30,000) ($80,100) ($50,100) (1.00) $0 ($50,100) ($67,300) Total Original Reductions ($1,283,500) 8 - Citywide Summaries • 2012 Adopted Budget (13.00) $0 ($67,300) ($128,200) ($1,411,700) Action Taken Council Action — POG Reductions Final Final FT E's Budget Implemented new tax $2,000,000 Add 12 Officers/Training 6.00 $836,000 Gang Free Implementation 140,000 Implemented (19,000) Implemented (1.00) (63,700) Implemented (80,000) Retain position 0 Implemented (80,000) Implemented (10,000) Implemented (50,000) Implemented (50,000) Implemented (1,400) Retain position 0 Implemented (1.00) (61,200) Implemented (5,000) Implemented (2,500) Implemented (2.00) (121,700) Implemented (15,000) 2.00 $416,500 Implemented ($5,300) Retain position Retain position 0 0 0.00 ($5,300) Implemented ($26,400) Retain position 0 Implemented ($29,000) Implemented (500) Implemented (500) Implemented Implemented Council Action - Original 0.00 ($56,400) (1.00) ($50,100) ($67,300) 1.00 $237,400 2012 Adopted Budget • Citywide Summaries — 9 2012 BUDGET OPTIONS - SUPPLEMENTAL REDUCTIONS Priority of Government Supplemental Reductions Personnel FTE's Non -Pers Total Public Health & Safety Community & Economic Development 1 (filed) Fire Code Inspector ($67,600) 1.00 F $0 ($67,600) City Manager/Legal 1 (filed) Legal Assistant (split allocation) (31,500) 1.00 F 0 (31,500) Temp. Legal Assistant (split allocation) (8,500) 0 (8,500) ($107,600) 2.00 $0 ($107,600) Resource Management Finance 1 (filed) Financial Services Specialist ($62,000) 1.00 F $0 ($62,000) (Financial Svcs Spec retained for 2012/Project Manager (IT) not filled) City Management Asst. City Mgr/Reinstate CED Director (vacant) ($118,500) 1.00 V $0 ($118,500) 1 (filed) Executive Assistant - City Manager (84,300) 1.00 F 0 (84,300) 1 (vacant) Specialist - Human Resources (58,200) 1.00 V 0 (58,200) Legal Assistant (split allocation) (31,500) 0 (31,500) Temp. Legal Assistant (split allocation) (8,500) 0 (8,500) Community & Economic Development 1 (filed) Construction Inspector (74,400) 1.00 F 0 (74,400) ($437,400) 5.00 $0 ($437,400) Economic Development Community & Economic Development - Planning 1 (vacant) Comm. Development Specialist ($28,400) 1.00 V $0 ($28,400) Modify Sup. Plarmer - Sr. Plarmer (33,600) 0 (33,600) Street & Traffic Operations Reduce Vehicle Replacement 0 (100,000) (100,000) ($62,000) 1.00 ($100,000) ($162,000) Quality of Life Parks Reduce Tree Maintenance $0 ($7,500) ($7,500) Reduce Small Tools Replacement 0 (1,000) (1,000) Reduce Maintenance Temporaries (8,000) 0 (8,000) Reduce Fertilization 0 (3,000) (3,000) Reduce Overtime for Maintenance (2,000) 0 (2,000) Reduce AfterschoolProgram (6,000) (1,000) (7,000) Reduce Parks Movies (500) (1,000) (1,500) Reduce Summer Playground Program (5,000) (1,000) (6,000) Reduce Overtime for FPGC (2,000) 0 (2,000) Reduce Franklin P001 Temporaries (5,500) 0 (5,500) Reduce Ball Field Maintenance (6,500) 0 (6,500) ($35,500) 0.00 ($14,500) ($50,000) Total Supplemental Reductions ($642,500) 8.00 ($114,500) ($757,000) Grand Total - Original and Supplemental Reductions ($1,926,000) (5.00) ($242,700) ($2,168,700) 10 - Citywide Summaries • 2012 Adopted Budget Action Taken Council Action — Supplemental Reductions Implemented Final Final FT E's Budget (1.00) ($67,600) Retain position 0 Retain position 0 (1.00) (67,600) Implemented (1.00) (62,000) Implemented (1.00) (118,500) Implemented (1.00) (84,300) Implemented (1.00) (58,200) Retain position 0 Retain position 0 Implemented (1.00) (74,400) (5.00) (397,400) Implemented (1.00) (28,400) Implemented (33,600) Implemented (100,000) (1.00) (162,000) Implemented (7,500) Implemented (1,000) Implemented (8,000) Implemented (3,000) Implemented (2,000) Implemented (7,000) Implemented (1,500) Implemented (6,000) Implemented (2,000) Implemented (5,500) Implemented (6,500) Council Action - Supplemental 0.00 (50,000) (7.00) ($677,000) (6.00) ($439,600) Reserves 400,000 Grand Total ($39,600) 2012 Adopted Budget • Citywide Summaries —11 POLICY ISSUE SUMMARY CITY MANAGEMENT Pnrchasin Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 Add one Buyer I Position Wastewater Fund Yakima County Elim. Temp $19,000 Revision Passed 7-0. (Delete part-time Temporary) via allocation Add Buyer $63,500 Revenue: Passed 7-0. Rate Increase of 5.1% annually for the Wastewater Utility Increase $44,500 next 3 years 2011 City Allocation (50%) $226,755 2013 $739,750 2011 County Allocation (50%) $226,755 $453,510 With New Position: 2012 City Allocation (43%) $225,239 2012 County Allocation (57%) $298,572 $523,811 Net City Allocation 2011-2012 ($1,516) Storrnzvater Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 2012 Stormwater Reserve Fund Create Reserve Funds for Stormwater Wastewater Fund Noted — no formal action taken. Wastezvater Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 Wastewater Connection Charge Wastewater Fund Passed 7-0. Revision Wastewater Rates for 2012 — 2014 Customers of the Revenue: Passed 7-0. Rate Increase of 5.1% annually for the Wastewater Utility 2012 $737,750 next 3 years 2013 $739,750 2014 $741,750 MUNICIPAL COURT Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 No Policy Issues Submitted FINANCE Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 No Policy Issues Submitted 12 — Citywide Summaries • 2012 Adopted Budget COMMUNITY AND ECONOMIC DEVELOPMENT Cavitol Theatre Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 Increase in Capitol Theatre Management Fee From $174,000 to $232,000 PFD Revenues & Fund Balance PFD Revenues $49,000 Fund Bal. 9,000 Passed 7-0. Total $58,000 Convention Center Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 Increase in Convention Center Management Fee From $664,350 to $679,000 PFD Revenues $14,650 Passed 7-0. Increase in Convention Center Professional Services From $165,000 to $175,000 Convention Center Operating Revenue $10,000 Passed 7-0. Outside A4enc Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 Continue Support for the Committee for Downtown Yakima (CDY) CBD Capital Improvement Fund (321) 2011 Budget $50,000 2012 Budget $50,000 Passed 7-0. POLICE Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 9 Replacement Police Vehicles Law & Justice Capital Fund $270,000 Passed 7-0. FIRE Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 No Policy Issues Submitted 2012 Adopted Budget • Citywide Summaries —13 PUBLIC WORKS Refiise Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 Add One Solid Waste Collector/Driver Refuse Division 2012 $100,000 Passed 7-0. funded by new customers from prior Operating Fund (1/2 Year) $29,500 annexations 75% Grant Funds 2013 $59,000 $225,000 Passed 7-0. Increase Department Assistant II to full- time Refuse Division Operating Fund $17,750 $75,000 Passed 7-0. Transit Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action December 6, 2011 Purchase 3 used 30 ft. Buses for new Local Sales Tax $100,000 Passed 7-0. Ellensburg -Yakima route Replacement Fund Purchase 9 Vanpool Vans 75% Grant Funds $225,000 Passed 7-0. Line Laser 8,500 25% Local Sales Tax $75,000 Replacements $300,000 Transit Center Canopy Local Sales Tax $150,000 Passed 7-0. Eanibment Rental Policy Issue Request / Justification Proposed Funding Source Personnel Salary / Benefits Non -Personnel Council Action Equipment Rental Equipment Rental $1,153,500 Passed 7-0. Additions (Streets) Replacement Fund Crack Sealer $60,000 Line Laser 8,500 Replacements Streets 2 3/4 Ton PU/Snowplow 90,000 Street Sweeper 185,000 38' Bucket Truck (used) 45,000 Water 1/ Ton PU 30,000 Refuse 2 Automated Refuse Truck 630,000 Wastewater Ford Escape Hybrid 35,000 3/4 Ton Chassis/Body 45,000 Cargo Van 25,000 Total $1,153,500 14 — Citywide Summaries • 2012 Adopted Budget PERMANENT BUDGETED POSITIONS The permanently budgeted work force for 2012 is 722.3, a total net decrease of 4.0 FTE's from the 2011 Amended Budget. In the General Government classifications (General Fund, Parks and Recreation Fund, and Street Fund) the permanent budgeted positions are 470.5, a net reduction of 5.0 from 2011. The changes in permanent budgeted positions are related to deletions due to budget constraints, the addition of a Purchasing position and the new Police Officers funded by a 6% increase in water, wastewater, refuse and stormwater utility tax. Cumulatively, General Government has reduced by a net of 19.5 positions in the 2 years since 2010. 8.5 FTE's were added citywide in 2012 - 6 Police Officers funded by the 6% utility tax, 1 Purchasing addition funded by Yakima County, and 1.5 Refuse positions due to annexations. Correspondingly, a total of 12.5 FTE's were eliminated as a cost savings measure - one each from Finance, Human Resources, Environmental Planning, Police (non-commissioned), Engineering and Parks & Recreation, along with two each from City Manager, Code Administration and Traffic Engineering divisions. The final .5 FTE was a reduction of a fulltime Department Assistant II to part-time in Wastewater. Management continues to take into consideration the City's critical priorities in accordance with the Priorities of Government (POG) model to accommodate Federal and State mandates and provide adequate support services. The 2012 Preliminary Budget includes negotiated settlements for the Yakima Police Management Unit. The Management, Supervisory, Confidential unit waived any increase in 2012 that would have been the result of the pay and compensation adjustment (PACA) calculation. However, the 2012 budget currently assumes a wage freeze for all other units. All other bargaining units were in negotiation at the time of budget adoption. If any settlements result in a significant budget impact, a budget amendment will be brought to Council Status of the collective bargaining process is described below. Bargaining Unit AFSCME Municipal AFSCME Transit International Association of Firefighters (IAFF) - LEOFF 911 Calltaker - PERS Employees Public Safety Dispatchers - PERS Employees Battalion Chief's - LEOFF Employees Yakima Police Patrolman's Association (YPPA) Yakima Police Management Unit (Captains & Lieutenants) Management, Supervisory Confidential/Exempt Class New Teamsters Units: Corrections Sergeants Non -Commissioned Police Department Supervisors Public Works Supervisors Public Works Division Managers Employees 268 50 74 18 15 3 122 8 106 Status on 2/16/12 Settled Settled In negotiation In negotiation In negotiation In negotiation Settled Settled PACA Waived 3 Settled 3 Settled 11 In negotiation 5 In negotiation Budgeted No No No Yes Yes No No 2012 Adopted Budget • Citywide Summaries —15 The City's most recently amended Pay and Compensation Ordinance may be found at: http: //www. ci.yakima.wa.us/citycode/recentord/master%20pay%20ordinance.pdf CITYWIDE ALLOCATION OF PERMANENT BUDGETED POSITIONS Water / Irrigation 5.4% Refuse 2.8% Wastewater / Stormwater 9.6% Streets 4.9% Equipment Rental Transit 1.7% 7.2% Public Works 1.3% II General Administration 18.7% Other Operating Divisions 2.0% Parks & Recreation 2.8% Engineering 1.5% 16 — Citywide Summaries • 2012 Adopted Budget Police and Fire 42.2% PERMANENT BUDGETED POSITIONS Department Number/Description General Government General Fund 011 City Council 012 City Manager 014 Records 015 Financial Services 016 Human Resources 017 Legal 018 Municipal Court 019 Purchasing 021 Environmental Planning 022 Code Administration 031 Police 032 Fire 041 Engine e ring 051 City Hall Maintenance 052 Information Systems 054 Customer Services Total General Fund Amended Adopted Actual Budget Budget New Deleted 2010 2011 2012 Positions Positions 7.00 7.00 7.00 0.0 4.00 4.00 2.00 0.0 4.00 4.00 4.00 0.0 16.00 15.00 14.00 0.0 8.00 9.00 8.00 0.0 17.00 17.00 17.00 0.0 11.50 12.00 12.00 0.0 5.00 5.00 6.00 1.0 11.00 9.00 8.00 0.0 19.00 17.00 15.00 0.0 189.00 183.00 188.00 6.0 87.00 87.00 87.00 0.0 13.00 12.00 11.00 0.0 2.00 2.00 2.00 0.0 19.00 19.00 19.00 0.0 14.75 14.75 14.75 0.0 (3) (4) 0.0 (2.0) (1) 0.0 (1.0) (1) (1.0) (2) 0.0 0.0 0.0 (1.0) (1) (2.0) (1) (1.0) (1) 0.0 (1.0) (1) 0.0 0.0 0.0 427.25 416.75 414.75 7.0 (9.0) 131 Parks & Recreation 23.30 21.30 20.30 0.0 (1.0) (1) 133 Traffic Engineering 13.00 13.00 11.00 0.0 (2.0) (1) 141 Street 26.00 24.00 24.00 0.0 0.0 Total General Government 489.55 475.05 470.05 7.0 (12.0) Other Operating Funds 124 Commtmity Development 6.75 7.75 7.75 0.0 0.0 125 Commtmity Relations 5.00 5.00 5.00 0.0 0.0 144 Cemetery 2.00 2.00 2.00 0.0 0.0 151 Public Safety Commtmications 35.00 36.00 36.00 0.0 0.0 441 Storm Water 0.00 0.00 0.00 0.0 0.0 462 Transit 50.00 52.00 52.00 0.0 0.0 471 Refuse 19.00 19.00 20.50 1.5 (5) 0.0 473 Sewer Operating/Storm Water 69.50 69.50 69.00 0.0 (0.5) (6) 474 Water Operating 31.00 31.00 31.00 0.0 0.0 475 Irrigation Operating 8.00 8.00 8.00 0.0 0.0 551 Equipment Rental 12.00 12.00 12.00 0.0 0.0 560 Public Works Administration 9.00 9.00 9.00 0.0 0.0 Total Other Operating Fluids 247.25 251.25 252.25 1.5 (0.5) Grand Total 736.80 726.30 722.30 8.5 (12.5) (1) Unfunded due to budget constraints. (2) Added a Human Resources Specialist in June 2011. Position was unfunded due to budget constraints for 2012. (3) Added a new Buyer position - see budgeted policy issue. (4) Added 6 new Police Officers. Council added policy issue at the December 13, 2011 Council meeting. (5) Upgraded part-time Department Assistant II to full time and added new position Solid Waste Collector/Driver - see budgeted policy issue. (6) Downgraded fulltime Department Assistant III to part-time position. 2012 Adopted Budget • Citywide Summaries -17 RESOURCES AND EXPENDITURES 2012 2012 Est. BaL 2012 2012 End BaL Estimated 2012 Estimated vs. 2012 Beginning Ending vs. 2012 Fund Description Resources Budget Balance Budget Balance Balance Budget 000 General Fund 131 Parks & Recreation 141 Street & Traffic Operations General Government Total $50,169,610 $49,766,420 $403,190 0.8% $4,226,072 $4,629,262 9.3% 4,049,765 4,000,697 49,068 1.2% 341,093 390,161 9.8% 5,055,310 4,955,371 99,939 2.0% 1,045,092 1,145,031 23.1% $59,274,685 $58,722,488 $552,197 0.9% $5,612,257 $6,164,454 10.5% 123 Economic Development $272,000 $351,636 ($79,636) (22.6%) $225,990 $146,354 41.6% 124 Community Development 1,800,901 1,831,765 (30,864) (1.7%) 891,338 860,475 47.0% 125 Community Relations 494,950 594,554 (99,604) (16.8%) 741,642 642,038 108.0% 142 Arterial Street 4,437,351 4,554,478 (117,127) (2.6%) 227,413 110,286 2.4% 144 Cemetery 243,550 265,699 (22,149) (8.3%) 57,860 35,710 13.4% 150 Emergency Services 1,196,026 1,199,489 (3,463) (0.3%) 64,553 61,090 5.1% 151 Public Safety Communications 3,402,343 3,488,273 (85,930) (2.5%) 296,552 210,622 6.0% 152 Police Grant 1,161,870 1,101,962 59,908 5.4% 507,148 567,056 51.5% 161 Downtown Business Impr. District 251,340 235,962 15,378 6.5% 26,712 42,090 17.8% 162 Trolley 1,576 11,368 (9,792) (86.1%) 16,176 6,384 56.2% 163 Front Stre et Busine ss Impr. Are a 3,535 5,000 (1,465) (29.3%) 6,153 4,688 93.8% 170 Tourist Promotion 1,443,450 1,447,373 (3,923) (0.3%) 162,915 158,993 11.0% 171 Capitol Theatre 324,177 346,200 (22,023) (6.4%) 99,527 77,504 22.4% 172 PFD Re venue - Convention Center 645,750 719,000 (73,250) (10.2%) 205,668 132,418 18.4% 173 Tourism Promotion Area 586,000 586,000 0 0.0% 414 414 0.1% 174 PFD Re venue -Capitol Theatre 500,500 517,000 (16,500) (3.2%) 53,357 36,857 7.1% 195 Contingency 50,000 200,000 (150,000) (75.0%) 157,750 7,750 3.9% 198 FRS/Capitol Theatre Reserve 500 71,927 (71,427) (99.3%) 310,338 238,911 332.2% 221 L.I.D. Guaranty 50 0 50 n/a 80,087 80,137 n/a 272 PFD Convention Center GO Red. 1,019,594 1,018,253 1,341 0.1% 170,564 171,905 16.9% 281 2005 LTGO Parks and Recreation 986,989 977,718 9,271 0.9% 5,067 14,338 1.5% 283 1994 G. O. LTD Levy Red. 512,000 515,175 (3,175) (0.6%) 107,545 104,370 20.3% 284 1995 G. O. Street, Parks & Fire 293,000 293,875 (875) (0.3%) 191,874 190,999 65.0% 285 1997 G. O. Line of Cre dit 114,000 114,000 0 0.0% 0 0 0.0% 287 1996 G. O. LTD Levy Red. 428,750 430,315 (1,565) (0.4%) 66,434 64,869 15.1% 289 LID Debt Service Control Fund 274,000 285,000 (11,000) (3.9%) 14,243 3,243 1.1% 321 CBD Capital Improvement 39,200 132,277 (93,077) (70.4%) 412,939 319,862 241.8% 322 Capitol Theatre Construction 0 0 0 n/a 59,227 59,227 n/a 323 Yakima Revenue Development Are a 850,000 850,000 0 0.0% 0 0 0.0% 331 Parks & Recreation Capital 0 80,000 (80,000) (100.0%) 99,296 19,296 24.1% 332 Fire Capital 126,072 196,459 (70,387) (35.8%) 221,892 151,505 77.1% 333 Law and Justice Capital 506,344 732,134 (225,790) (30.8%) 238,207 12,417 1.7% 342 Public Works Trust Construction 548,906 718,382 (169,476) (23.6%) 647,991 478,515 66.6% 343 REET 2 Capital Fund 452,000 506,822 (54,822) (10.8%) 280,126 225,304 44.5% 364 Transit Capital Re serve 595,000 685,000 (90,000) (13.1%) 861,134 771,134 112.6% 370 Convention Center Capital Impr. 226,500 150,000 76,500 51.0% 281,879 358,379 238.9% 392 Cum. Reserve for Capital Impr. 6,067,166 8,917,000 (2,849,834) (32.0%) 3,112,037 262,203 2.9% 18 - Citywide Summaries • 2012 Adopted Budget 2012 2012 Est. Bal. 2012 2012 End Bal. Estimated 2012 Estimated vs. 2012 Beginning Ending vs. 2012 Fund Description Resources Budget Balance Budget Balance Balance Budget 441 Stormwa ter Ope rating Fund 2,035,000 2,057,534 (22,534) (1.1%) 678,053 655,519 31.9% 442 Stormwater Capital 244,794 433,000 (188,206) (43.5%) 452,541 264,335 61.0% 462 Transit 7,302,972 7,697,953 (394,981) (5.1%) 1,007,709 612,729 8.0% 471 Refuse 5,280,524 5,410,763 (130,239) (2.4%) 407,423 277,185 5.1% 472 Waste water Facility Reserve 150,500 50,000 100,500 201.0% 728,516 829,016 1658.0% 473 Waste water Ope rating 19,015,988 19,414,985 (398,996) (2.1%) 1,362,894 963,897 5.0% 474 W ate r Ope rating 8,138,769 8,226,296 (87,527) (1.1%) 1,620,990 1,533,463 18.6% 475 Irrigation Operating 1,618,700 1,444,937 173,763 12.0% 340,406 514,170 35.6% 476 Sewer Construction 2,850,000 3,800,000 (950,000) (25.0%) 2,389,311 1,439,311 37.9% 477 Domestic Water Improvement 4,600,000 4,450,000 150,000 3.4% 3,474,486 3,624,486 81.4% 478 Waste water Facilities 6,121,000 8,145,000 (2,024,000) (24.8%) 5,217,095 3,193,095 39.2% 479 Irrigation System Improvement 2,708,500 4,115,554 (1,407,054) (34.2%) 2,083,314 676,260 16.4% 481 1998 Water Revenue Bond Rsv. 400 0 400 n/a 270,807 271,207 n/a 483 1996 Wastewater Revenue Bond Rsv. 700 0 700 n/a 146,763 147,463 n/a 484 1991 Water/Sewer Rev Bond Red. 0 0 0 n/a 114,528 114,528 n/a 485 Apple Tree Bond Red. 0 0 0 n/a 0 0 n/a 486 1998 Water Re venue Bond Red. 234,725 234,700 25 0.0% 4,866 4,891 2.1% 488 1996 Wastewater Revenue Bond Red. 413,413 413,413 0 0.0% 1 1 0.0% 489 1991 Water/Sewer Rev Bond Reserve 1,000 0 1,000 n/a 971,200 972,200 n/a 491 2003 Irrigation Re venue Bond Red. 640,554 640,554 0 0.0% 35,436 35,436 5.5% 493 2003 Wastewater Revenue Bond Red. 1,347,457 1,347,457 0 0.0% 3 3 0.0% 494 2003 Wastewater Revenue Bond Rsv. 0 0 0 n/a 828,650 828,650 n/a 512 Unemployment Compensation 173,000 318,064 (145,064) (45.6%) 324,387 179,323 56.4% 513 Employees Health Benefit 11,243,185 11,219,378 23,807 0.2% 1,991,005 2,014,812 18.0% 514 Workers' Compensation 1,114,600 1,363,785 (249,185) (18.3%) 1,124,244 875,058 64.2% 515 Risk Management 9,961,000 9,914,259 46,741 0.5% 864,254 910,995 9.2% 516 Wellness/EAP Fund 60,000 92,000 (32,000) (34.8%) 143,483 111,483 121.2% 551 Equipment Rental 5,547,333 5,470,111 77,222 1.4% 4,265,680 4,342,902 79.4% 555 Environmental Fund 150,000 192,950 (42,950) (22.3%) 285,071 242,121 125.5% 560 Public Works Administration 1,185,331 1,185,477 (146) (0.0%) 405,894 405,748 34.2% 610 Cemete rvTrust 16,500 5,500 11,000 200.0% 603,099 614,099 11165.4% 612 Fire men's Re lief &Pension 1,387,500 1,344,057 43,443 3.2% 812,358 855,801 63.7% 632 YAKCORPS Agency Fund 526,756 497,725 29,031 5.8% 21,030 50,061 10.1% Total City Budget $183,200,277 $192,338,036 ($9,137,759) (4.8%) $49,489,803 $40,352,045 21.0% 2012 Adopted Budget • Citywide Summaries -19 COMPARATIVE REVENUES BY FUND 2010 2011 2012 2012 2012 Actual Estimated Estimated Beginning Estimated Fund Description Revenues Revenues Revenues Balance Resources 000 General Fund $48,388,271 $48,166,337 $50,169,610 $4,226,072 $54,395,682 123 Economic Development 123,669 348,898 272,000 225,990 497,990 124 Community Development 4,011,346 4,670,539 1,800,901 891,338 2,692,239 125 Community Relations 521,986 495,150 494,950 741,642 1,236,592 127 Community Services 74,348 66,760 0 0 0 131 Parks & Recreation 4,108,362 3,997,888 4,049,765 341,093 4,390,858 140 Growth Management 21,888 3,485 0 0 0 141 Street & Traffic Operations 4,964,967 5,168,930 5,055,310 1,045,092 6,100,402 142 Arterial Street 2,703,591 2,932,255 4,437,351 227,413 4,664,764 144 Cemetery 240,059 237,550 243,550 57,860 301,410 150 Emergency Services 1,094,658 1,121,738 1,196,026 64,553 1,260,579 151 Public Safety Communications 3,060,384 3,350,523 3,402,343 296,552 3,698,895 152 Police Grant 947,523 1,451,794 1,161,870 507,148 1,669,018 161 Downtown Business Improvement District 223,821 241,340 251,340 26,712 278,052 162 Trolley 150,038 111,565 1,576 16,176 17,752 163 Front Street Business Improvement Area 2,453 3,535 3,535 6,153 9,688 170 Tourist Promotion 1,375,465 1,384,500 1,443,450 162,915 1,606,365 171 Capitol Theatre 270,822 270,177 324,177 99,527 423,704 172 PFD Revenue - Convention Center 655,164 640,750 645,750 205,668 851,418 173 Tourism Promotion Area 388,980 378,205 586,000 414 586,414 174 PFD Revenue - Capitol Theatre 494,190 497,500 500,500 53,357 553,857 195 Contingency 25,000 50,000 50,000 157,750 207,750 198 FRS/Capitol Theatre Reserve 2,050 500 500 310,338 310,838 199 Recovery Program Grants 387,011 419,426 0 0 0 221 L.LD. Guaranty 157 100 50 80,087 80,137 272 PFD Convention Ctr G.O. Redemption 1,028,896 1,018,896 1,019,594 170,564 1,190,158 281 2005 LTGO Parks and Recreation 987,389 986,989 986,989 5,067 992,056 282 1998 LTGO Street Bond (1) 0 0 0 0 283 1994 G. O. LTD Levy Redemption 511,996 512,000 512,000 107,545 619,545 284 1995 G. O. Street, Parks & Fire 295,978 293,000 293,000 191,874 484,874 285 1997 G. O. Line of Credit 0 0 114,000 0 114,000 287 1996 G. O. LTD Levy Redemption 429,000 428,750 428,750 66,434 495,184 289 LID Debt Service Control Fund 361,025 274,000 274,000 14,243 288,243 321 CBD Capital Improvement 1,008,473 133,200 39,200 412,939 452,139 322 Capitol Theatre Construction 133,341 0 0 59,227 59,227 323 Yakima Revenue Development Area 0 800,000 850,000 0 850,000 331 Parks & Recreation Capital 562,526 1,360,000 0 99,296 99,296 332 Fire Capital 185,387 808,187 126,072 221,892 347,964 333 Law and Justice Capital 840,726 1,060,454 506,344 238,207 744,551 342 Public Works Trust Construction 604,570 458,000 548,906 647,991 1,196,897 343 REET 2 Capital Fund 521,570 382,000 452,000 280,126 732,126 345 LID Construction Control Fund 932,407 0 0 0 0 364 Transit Capital Reserve 2,436,936 305,000 595,000 861,134 1,456,134 370 Convention Center Capital Improvement 464,377 429,558 226,500 281,879 508,379 392 Cum. Reserve for Capital Improvement 9,355,091 13,919,767 6,067,166 3,112,037 9,179,203 20 - Citywide Summaries • 2012 Adopted Budget 2010 2011 2012 2012 2012 Actual Estimated Estimated Beginning Estimated Fund Description Revenues Revenues Revenues Balance Resources 441 Stormwater Operating Fund 2,142,285 2,087,263 2,035,000 678,053 2,713,053 442 Stormwater Capital 350,000 760,000 244,794 452,541 697,335 462 Transit 7,320,959 7,631,234 7,302,972 1,007,709 8,310,681 471 Re fuse 4,930,051 4,893,500 5,280,524 407,423 5,687,948 472 Wastewater Facility Reserve 151,640 150,500 150,500 728,516 879,016 473 Waste water Operating 18,030,230 17,390,649 19,015,988 1,362,894 20,378,882 474 Water Operating 7,457,093 7,559,486 8,138,769 1,620,990 9,759,759 475 Irrigation Operating 1,905,383 1,556,710 1,618,700 340,406 1,959,106 476 Sewer Construction 1,557,350 1,386,000 2,850,000 2,389,311 5,239,311 477 Domestic Water Improvement 1,516,300 1,567,748 4,600,000 3,474,486 8,074,486 478 Waste water Facilities 1,742,846 11,458,414 6,121,000 5,217,095 11,338,095 479 Irrigation System Improvement 1,156,740 3,208,500 2,708,500 2,083,314 4,791,814 481 1998 Water Revenue Bond Reserve 400 400 400 270,807 271,207 483 1996 Wastewater Revenue Bond Reserve 700 700 700 146,763 147,463 484 1991 Water/Sewer Rev Bond Re de mp 540,687 545,107 0 114,528 114,528 486 1998 Water Revenue Bond Redemption 238,839 237,818 234,725 4,866 239,591 488 1996 Wastewater Revenue Bond Re demp 414,613 411,614 413,413 1 413,414 489 1991 Water/Sewer Rev Bond Re serve 2,500 1,000 1,000 971,200 972,200 491 2003 Irrigation Revenue Bond Redemption 322,684 319,234 640,554 35,436 675,990 493 2003 Wastewater Revenue Bond Re demp 1,346,645 1,348,707 1,347,457 3 1,347,460 494 2003 Wastewater Revenue Bond Reserve 0 0 0 828,650 828,650 512 UnemplovmentCompensation 149,700 175,000 173,000 324,387 497,387 513 Employees Health Bene fit 10,127,841 10,393,025 11,243,185 1,991,005 13,234,190 514 Workers' Compensation 1,230,897 1,218,100 1,114,600 1,124,244 2,238,844 515 Risk Management 2,906,248 2,820,000 9,961,000 864,254 10,825,254 516 We Fund 68,303 60,000 60,000 143,483 203,483 551 Equipment Rental 5,056,071 5,461,001 5,547,333 4,265,680 9,813,013 555 Environmental Fund 532,526 153,000 150,000 285,071 435,071 560 Public Works Administration 1,176,239 1,185,331 1,185,331 405,894 1,591,225 610 Cemetery Trust 23,638 16,500 16,500 603,099 619,599 612 Firemen's Relief & Pension 1,575,935 1,475,669 1,387,500 812,358 2,199,858 632 YAKCORPS Agency Fund 0 163,629 526,756 21,030 547,786 Total City Budget $168,871,232 $184,815,085 $183,200,277 $49,489,803 $232,690,080 2012 Adopted Budget • Citywide Summaries - 21 EXPENDITURES BY FUND AND DEPARTMENT Fund/Department 2010 2011 2011 2011 2012 Chng 2012 Actual Adopted Amended Estimated Adopted Adopted to Percent Expense Budget Budget Budget Budget 2011 Est. Change 011 City Council $197,013 $203,061 $203,061 $192,878 $205,214 $2,153 1.1% 012 City Manager 502,075 509,913 509,913 506,427 307,925 (201,988) (39.6%) 013 State Examiner 92,528 103,000 103,000 101,000 106,000 3,000 2.9% 014 Records 422,071 411,556 411,556 409,976 476,422 64,866 15.8% 015 Financial Services 1,350,881 1,381,498 1,386,046 1,368,211 1,359,619 (26,427) (1.9%) 016 Human Resources 431,156 447,436 447,436 474,066 449,628 2,192 0.5% 017 Legal 1,057,092 1,139,157 1,139,157 1,107,397 1,127,361 (11,796) (1.0%) 018 Municipal Court 1,206,063 1,234,194 1,234,194 1,177,814 1,256,587 22,393 1.8% 019 Purchasing 415,042 452,835 452,835 452,835 527,535 74,700 16.5% 020 YakUrb Area Hearings Examiner 62,537 31,000 39,500 39,500 31,000 (8,500) (21.5%) 021 Environmental Planning 699,196 678,679 678,679 665,608 622,102 (56,577) (8.3%) 022 Code Administration 1,449,452 1,330,361 1,330,361 1,270,641 1,208,765 (121,596) (9.1%) 024 Indigent Defense 467,697 480,000 480,000 480,000 481,000 1,000 0.2% 031 Police 22,045,777 22,012,425 22,718,620 22,283,841 23,933,947 1,215,327 5.3% 032 Fire 9,255,216 8,924,340 8,929,340 8,794,947 9,143,056 213,716 2.4% 035 Police Pension 1,368,431 1,404,590 1,404,590 1,389,650 1,186,350 (218,240) (15.5%) 041 Engineering 954,014 752,250 757,250 748,588 702,274 (54,976) (7.3%) 051 City Hall Maintenance 380,399 352,127 352,127 350,049 357,016 4,889 1.4% 052 Information Systems 2,268,763 2,228,738 2,568,136 2,521,528 2,370,936 (197,200) (7.7%) 054 Utility Services 1,119,629 1,305,084 1,305,084 1,295,207 1,342,110 37,026 2.8% 095 Intergovernmental 372,948 257,439 257,439 257,439 240,299 (17,140) (6.7%) 097 Nonrecurring Expenses 0 208,287 208,287 208,287 0 (208,287) (100.0%) 099 Transfers 2,412,206 2,412,275 2,412,275 2,325,275 2,331,275 (81,000) (3.4%) General Fund Total $48,530,186 $48,260,245 $49,328,886 $48,421,164 $49,766,421 $437,535 0.9% 131 Parks & Recreation 141 Street & Traffic Operations General Goverment Fund Totals $4,062,236 $4,032,938 $4,042,938 $4,042,476 $4,000,697 ($42,241) (1.0%) 5,337,910 5,038,504 5,218,691 5,212,161 4,955,371 (263,320) (5.0%) $57,930,332 $57,331,687 $58,590,515 $57,675,801 $58,722,489 $131,974 0.2% 123 Economic Development $223,983 $669,372 $669,372 $321,428 $351,636 ($317,736) (47.5%) 124 Community Development 4,104,770 2,223,457 4,144,772 4,063,080 1,831,765 (2,313,007) (55.8%) 125 Community Relations 513,131 561,954 656,954 655,467 594,554 (62,400) (9.5%) 127 Community Services 64,387 108,215 108,215 82,320 0 (108,215) (100.0%) 140 Growth Management 23,144 20,305 26,601 26,601 0 (26,601) (100.0%) 142 Arterial Street 3,383,341 3,810,506 4,811,547 3,222,153 4,554,478 (257,069) (5.3%) 144 Cemetery 245,460 262,463 262,463 261,456 265,699 3,236 1.2% 150 Emergency Services 1,093,525 1,071,904 1,121,904 1,121,696 1,199,489 77,585 6.9% 151 Public Safety Communications 3,068,448 3,176,497 3,341,497 3,302,790 3,488,273 146,776 4.4% 152 Police Grant 914,321 1,202,386 1,341,682 1,275,792 1,101,962 (239,720) (17.9%) 161 Downtown Business Impr. District 204,638 236,451 236,451 236,451 235,962 (489) (0.2%) 162 Trolley 150,422 1,165 135,277 99,940 11,368 (123,909) (91.6%) 163 Front Street Business Impr Area 3,248 5,000 5,000 5,000 5,000 0 0.0% 170 Tourist Promotion 1,442,044 1,400,148 1,415,148 1,400,149 1,447,373 32,225 2.3% 171 Capitol Theatre 284,749 285,527 285,527 285,527 346,200 60,673 21.2% 172 PFD Revenue - Convention Center 641,133 594,000 605,000 605,000 719,000 114,000 18.8% 173 Tourism Promotion Area 388,980 378,205 403,205 378,205 586,000 182,795 45.3% 174 PFD Revenue - Capitol Theatre 493,964 468,000 468,000 468,000 517,000 49,000 10.5% 195 Contingency 46,356 200,000 200,000 127,614 200,000 0 0.0% 198 FRS/Capitol Theatre Reserve 71,927 71,927 71,927 71,927 71,927 0 0.0% 199 Recovery Program Grants 387,011 200,000 426,989 419,426 0 (426,989) (100.0%) 22 - Citywide Summaries • 2012 Adopted Budget Fund/Department 2010 2011 2011 2011 2012 Chng 2012 Actual Adopted Amended Estimated Adopted Adopted to Percent Expense Budget Budget Budget Budget 2011 Est. Change 272 PFD Convention Ctr G.O. Red. 1,014,286 1,014,136 1,014,136 1,014,136 1,018,253 4,117 0.4% 281 2005 LTGO Parks and Recreation 989,763 988,113 988,113 988,113 977,718 (10,395) (1.1%) 283 1994 G. O. LTD Levy Redemption 511,788 514,275 514,275 514,275 515,175 900 0.2% 284 1995 G. O. Street, Parks & Fire 296,550 292,800 292,800 292,800 293,875 1,075 0.4% 285 1997 G. O. Line of Credit 0 114,000 114,000 0 114,000 0 n/a 287 1996 G. O. LTD Levy Redemption 427,815 426,753 426,753 426,753 430,315 3,562 0.8% 289 LID Debt Service Control Fund 361,912 285,000 285,000 285,000 285,000 0 0.0% 321 CBD Capital Improvement 1,048,433 132,264 132,264 112,255 132,277 13 0.0% 322 Capitol Theatre Construction 4,439,534 0 65,045 65,000 0 (65,045) (100.0%) 323 Yakima Revenue Devt Area 0 0 800,000 800,000 850,000 50,000 6.3% 331 Parks & Recreation Capital 673,520 1,330,000 1,492,770 1,464,000 80,000 (1,412,770) (94.6%) 332 Fire Capital 1,355,703 841,500 841,500 839,459 196,459 (645,041) (76.7%) 333 Law and Justice Capital 895,634 947,099 1,154,231 1,152,804 732,134 (422,097) (36.6%) 342 Public Works Trust Construction 910,805 744,411 744,411 675,827 718,382 (26,029) (3.5%) 343 REET 2 Capital Fund 751,048 1,236,822 1,236,822 941,822 506,822 (730,000) (59.0%) 345 LID Construction Control Fund 35,387 0 0 0 0 0 n/a 364 Transit Capital Reserve 2,281,234 431,750 971,556 720,000 685,000 (286,556) (29.5%) 370 Convention Center Capital Impr 574,541 220,000 525,143 525,143 150,000 (375,143) (71.4%) 392 Cum. Reserve for Capital Impr 7,405,455 10,872,978 14,872,978 14,210,547 8,917,000 (5,955,978) (40.0%) 441 Stormwater Operating Fund 1,801,236 2,225,207 2,225,207 2,223,899 2,057,534 (167,673) (7.5%) 442 Stormwater Capital 153,485 924,794 1,024,794 1,023,849 433,000 (591,794) (57.7%) 462 Transit 7,209,479 7,259,274 7,472,066 7,408,235 7,697,953 225,887 3.0% 471 Refuse 4,802,640 4,906,374 4,980,374 4,834,165 5,410,763 430,389 8.6% 472 W a stewate r Facility Re se rve 799 50,000 50,000 50,000 50,000 0 0.0% 473 Wastewater Operating 17,574,185 18,776,805 18,830,905 18,653,200 19,414,985 584,080 3.1% 474 Water Operating 7,648,497 7,888,203 7,895,628 7,857,912 8,226,296 330,668 4.2% 475 Irrigation Operating 1,862,091 1,541,669 1,541,669 1,541,359 1,444,933 (96,736) (6.3%) 476 Wastewater Construction 467,928 4,280,000 4,768,500 4,009,610 3,800,000 (968,500) (20.3%) 477 Domestic Water Improvement 351,248 3,010,000 3,902,000 1,807,000 4,450,000 548,000 14.0% 478 Wastewater Facilities 2,423,131 13,260,000 13,800,879 9,383,879 8,145,000 (5,655,879) (41.0%) 479 Irrigation System Improvement 2,470,183 1,594,234 2,041,017 1,969,434 4,115,554 2,074,537 101.6% 484 1991 W /W W Rev Bond Red. 540,286 544,707 544,707 544,707 0 (544,707) (100.0%) 486 1998 Water Revenue Bond Red. 238,814 237,793 237,793 237,793 234,700 (3,093) (1.3%) 488 1996 Wastewater Rev Bond Red. 414,613 411,613 411,613 411,613 413,413 1,800 0.4% 491 2003 Irr Revenue Bond Red. 322,684 319,234 319,234 319,234 640,554 321,320 100.7% 493 2003 WW Revenue Bond Red. 1,346,644 1,348,707 1,348,707 1,348,707 1,347,457 (1,250) (0.1%) 512 Unemployment Compensation 188,121 312,477 312,477 206,077 318,064 5,587 1.8% 513 Employees Health Bene fit 10,364,643 10,686,761 11,026,761 10,939,980 11,219,378 192,617 1.7% 514 Workers' Compensation 1,222,828 1,352,030 1,352,030 1,271,189 1,363,785 11,755 0.9% 515 Risk Management 3,014,749 9,630,681 9,630,681 2,856,845 9,914,259 283,578 2.9% 516 Wellness/EAP Fund 63,896 79,885 79,885 63,885 92,000 12,115 15.2% 551 Equipment Rental 4,915,677 4,870,443 5,633,318 5,566,068 5,470,111 (163,207) (2.9%) 555 Environmental Fund 388,824 192,950 485,934 469,950 192,950 (292,984) (60.3%) 560 Public Works Administration 1,046,827 1,169,153 1,169,153 1,128,240 1,185,478 16,325 1.4% 610 Cemetery Trust 10,050 5,500 5,500 5,500 5,500 0 n/a 612 Firemen's Relief & Pension 1,547,509 1,609,960 1,609,960 1,437,660 1,344,057 (265,903) (16.5%) 632 YAKCORPS Agency Fund 0 0 163,629 142,599 497,725 334,096 204.2% Non General Gov't Fund Totals $114,113,457 $135,827,837 $150,073,749 $131,170,545 $133,615,545 ($16,458,204) (11.0%) Total City Budget $172,043,789 $193,159,524 $208,664,264 $188,846,346 $192,338,034 ($16,326,230) (7.8%) 2012 Adopted Budget • Citywide Summaries - 23 EXPENDITURES BY FUND AND CATEGORY Fund/Department Salaries Other Intergov't Interfund and Personnel Svcs & /Fund Capital Debt Payments Total Wages Benefits Supplies Charges Services Outlay Service f/Service Budget 011 City Council $95,100 $7,714 $17,250 $85,150 $0 $0 $0 $0 $205,214 012 City Manager 229,279 47,546 5,000 26,100 0 0 0 0 307,925 013 State Examiner 0 0 0 106,000 0 0 0 0 106,000 014 Records 176,382 84,401 9,200 206,439 0 0 0 0 476,422 015 Financial Services 938,319 275,211 17,500 113,721 6 0 0 14,863 1,359,620 016 Human Resources 319,877 92,441 8,500 28,810 0 0 0 0 449,628 017 Legal 770,798 225,339 16,500 114,724 0 0 0 0 1,127,361 018 MunicipalCourt 778,243 247,258 22,000 186,086 23,000 0 0 0 1,256,587 019 Purchasing 366,739 120,600 11,500 28,695 0 0 0 0 527,534 020 YakUrb Area Hrgs Exam. 0 0 0 31,000 0 0 0 0 31,000 021 Environmental Planning 446,785 130,429 7,920 36,556 0 0 0 411 622,101 022 Code Administration 707,705 251,498 36,231 198,235 0 0 0 15,096 1,208,765 024 Indigent Defense 0 0 1,000 480,000 0 0 0 0 481,000 031 Police 14,630,141 3,987,027 930,800 1,560,648 2,321,164 0 0 504,168 23,933,948 032 Fire 6,753,088 1,787,263 238,100 247,380 100 0 0 117,125 9,143,056 035 Police Pension 0 628,000 50 558,300 0 0 0 0 1,186,350 041 Engineering 483,562 153,471 19,000 23,087 0 0 0 23,154 702,274 051 City Hall Maintenance 92,794 27,500 18,293 117,974 0 0 0 100,456 357,017 052 Information Systems 1,308,230 402,319 153,050 480,363 0 15,000 11,507 467 2,370,936 054 Utility Services 700,357 282,005 24,500 313,150 0 0 0 22,098 1,342,110 095 Intergovernmental 0 0 0 44,363 160,334 0 35,602 0 240,299 099 Transfers 0 0 0 0 2,331,275 0 0 0 2,331,275 General Fund Total $28,797,399 $8,750,022 $1,536,394 $4,986,781 $4,835,879 $15,000 $47,109 $797,838 $49,766,422 131 Parks &Recreation $1,439,711 $496,731 $400,000 $1,010,106 $151,600 $0 $0 $502,549 $4,000,697 141 Street & Traffic Operations 1,923,055 716,995 717,493 561,348 46,767 0 0 989,713 4,955,371 General Goverment Fund Totals $32,160,165 $9,963,748 $2,653,887 $6,558,235 $5,034,246 $15,000 $47,109 $2,290,100 $58,722,490 123 Economic Development $166,086 $68,870 $0 $116,680 $0 $0 $0 $0 $351,636 124 Community Development 403,477 159,443 58,312 1,180,533 0 0 0 30,000 1,831,765 125 Community Relations 288,983 97,516 54,203 83,617 0 37,000 0 33,235 594,554 142 Arterial Street 0 0 0 5,000 284,183 4,143,400 121,895 0 4,554,478 144 Cemetery 122,599 47,952 22,980 15,863 3,600 0 0 52,706 265,700 150 Emergency Services 771,625 197,121 31,000 1,930 100,000 0 0 97,813 1,199,489 151 Public Safety Comm. 2,051,373 738,072 55,100 386,692 0 70,000 34,912 152,125 3,488,274 152 Police Grant 752,785 178,451 24,127 146,600 0 0 0 0 1,101,963 161 Downtown Bus. Imp. Dist. 0 0 5,000 220,000 0 0 0 10,962 235,962 162 Trolley 0 0 0 11,368 0 0 0 0 11,368 163 Front Street Bus. Impr Area 0 0 0 5,000 0 0 0 0 5,000 170 Tourist Promotion 0 0 65,000 1,281,068 0 0 10,952 90,353 1,447,373 171 Capitol Theatre 0 0 23,400 293,400 0 0 0 29,400 346,200 172 PFD Rev. - Conv. Center 0 0 0 14,000 705,000 0 0 0 719,000 173 Tourism Promotion Area 0 0 0 586,000 0 0 0 0 586,000 174 PFD Rev. - Capitol Theatre 0 0 0 12,000 505,000 0 0 0 517,000 195 Contingency 0 0 0 200,000 0 0 0 0 200,000 198 FRS/Capitol Theatre Res. 0 0 0 0 71,927 0 0 0 71,927 272 PFD Conv. Ctr G.O. Red. 0 0 0 0 0 0 1,018,253 0 1,018,253 281 2005 LTGO Parks & Re c. 0 0 0 0 0 0 977,718 0 977,718 283 1994 G. O. LTD Levy Red. 0 0 0 0 0 0 515,175 0 515,175 284 1995 G. O. Street, Pks & Fire 0 0 0 0 0 0 293,875 0 293,875 24 - Citywide Summaries • 2012 Adopted Budget Fund/Department Salaries Other Intergov't Interfund and Personnel Svcs & /Fund Capital Debt Payments Total Wages Benefits Supplies Charges Services Outlay Service f/Service Budget 285 1997 G. O. Line of Credit 0 0 0 0 0 0 114,000 0 114,000 287 1996 G. O. LTD Levy Red. 0 0 0 0 0 0 430,315 0 430,315 289 LID Debt Svc Control Fund 0 0 0 0 15,000 0 270,000 0 285,000 321 CBD Capital Improvement 0 0 1,000 131,172 105 0 0 0 132,277 323 Yakima Rev. Dev. Area 0 0 0 850,000 0 0 0 0 850,000 331 Parks & Recreation Capital 0 0 0 0 0 80,000 0 0 80,000 332 Fire Capital 0 0 18,000 50,000 0 58,500 69,959 0 196,459 333 Law and Justice Capital 0 0 162,548 90,000 0 209,586 0 270,000 732,134 342 Public Works Trust Const. 0 0 0 0 404,967 50,000 263,415 0 718,382 343 REET 2 Capital Fund 0 0 250,000 0 256,822 0 0 0 506,822 364 Transit Capital Reserve 0 0 20,000 0 10,000 655,000 0 0 685,000 370 Cony. Center Capital Impr 0 0 120,000 30,000 0 0 0 0 150,000 392 Cum. Res. for Capital Impr 0 0 0 0 0 8,917,000 0 0 8,917,000 441 Stormwater Operating Fund 558,031 184,657 57,830 102,609 678,508 12,000 0 463,898 2,057,533 442 Stormwater Capital 0 0 0 40,000 0 393,000 0 0 433,000 462 Transit 2,573,750 1,156,875 1,071,500 1,372,531 68,300 0 0 1,454,996 7,697,952 471 Refuse 1,003,689 414,784 412,599 939,409 977,734 0 0 1,662,548 5,410,763 472 Wastewater Facility Res. 0 0 0 50,000 0 0 0 0 50,000 473 Wastewater Operating 3,833,318 1,414,610 720,500 1,570,398 8,492,687 155,000 806,615 2,421,858 19,414,986 474 Water Operating 1,828,556 671,730 646,860 564,090 2,702,581 16,000 335,248 1,461,231 8,226,296 475 Irrigation Operating 469,830 188,496 74,000 396,980 100 0 0 315,531 1,444,937 476 Wastewater Construction 0 0 0 300,000 0 3,500,000 0 0 3,800,000 477 Domestic Water Impr. 0 0 0 200,000 0 4,250,000 0 0 4,450,000 478 Wastewater Facilities 0 0 0 1,120,000 0 7,025,000 0 0 8,145,000 479 Irrigation System Impr. 0 0 0 0 640,554 3,475,000 0 0 4,115,554 486 1998 Water Rev. Bond Red. 0 0 0 0 0 0 234,700 0 234,700 488 1996 WW Rev Bond Red. 0 0 0 0 0 0 413,413 0 413,413 491 2003Irr. Rev. Bond Red. 0 0 0 0 0 0 640,554 0 640,554 493 2003 WW Rev. Bond Red. 0 0 0 0 0 0 1,347,457 0 1,347,457 512 Unemployment Comp. 23,252 281,066 0 9,400 0 0 0 4,346 318,064 513 Employe es Health Bene fit 98,352 9,988,874 4,000 979,525 0 0 0 148,627 11,219,378 514 Workers' Compensation 92,389 977,011 5,382 270,200 0 0 0 18,803 1,363,785 515 Risk Management 471,789 136,264 8,500 9,261,120 0 0 0 36,586 9,914,259 516 Wellness/EAP Fund 0 0 6,700 65,300 0 20,000 0 0 92,000 551 Equipment Rental 650,304 242,709 2,450,770 92,343 150,000 1,603,500 0 280,484 5,470,110 555 Environmental Fund 0 0 500 142,450 0 50,000 0 0 192,950 560 Public Works Admin. 481,245 152,977 57,655 427,121 0 0 0 66,479 1,185,477 610 Cemetery Trust 0 0 0 0 5,500 0 0 0 5,500 612 Firemen's Relief & Pension 0 673,500 150 632,100 0 0 0 38,307 1,344,057 632 YAKCORPS Agency Fund 0 0 78,029 419,696 0 0 0 0 497,725 Non General Gov't Fund Totals $16,641,433 $17,970,978 $6,505,645 $24,666,195 $16,072,568 $34,719,986 $7,898,456 $9,140,288 $133,615,549 Total City Budget $48,801,598 $27,934,726 $9,159,532 $31,224,430 $21,106,814 $34,734,986 $7,945,565 $11,430,388 $192,338,039 2012 Adopted Budget • Citywide Summaries - 25 REVENUES BY CATEGORY General Other Total Fund Funds Revenue 310 Taxes 311 General Property Taxes $9,934,000 $6,642,000 $16,576,000 313 Retail Sales and Taxes 15,125,500 6,804,700 21,930,200 314 Utility Taxes 5,256,521 0 5,256,521 316 Business Taxes 9,239,479 1,060,000 10,299,479 317 Excise Taxes 880,000 900,000 1,780,000 318 Other Operating Assessments 0 586,000 586,000 319 Penalty & Interest -Delinquent Taxes 2,000 0 2,000 Total $40,437,500 $15,992,700 $56,430,200 320 Licenses and Permits 321 Business Licenses and Permits $27,700 $0 $27,700 322 Non -business Licenses and Permit 589,000 695,530 1,284,530 Total $616,700 $695,530 $1,312,230 330 Intergovernmental Revenues 331 Federal Grants - Direct $20,000 $3,580,495 $3,600,495 332 FederalEntitlements 0 158,896 158,896 333 FederalGrants - Indirect 0 2,422,513 2,422,513 334 State Grants 213,000 7,759,110 7,972,110 336 In Lieu and Impact Payments 1,002,000 2,050,400 3,052,400 337 Grants from Local Units 6,760 0 6,760 338 Inte rgovernmental Revenue s 774,470 5,473,873 6,248,343 339 Fe de ra 1 Stimulus Grants 0 632,004 632,004 Total $2,016,230 $22,077,291 $24,093,521 340 Charges for Services 341 General Government $54,680 $66,000 $120,680 342 Security of Persons and Property 153,000 29,600 182,600 343 Physical Environment 82,000 33,852,260 33,934,260 344 Transportation 0 761,000 761,000 345 Economic Environment 300,000 12,100 312,100 347 Culture and Re c re a tion 0 935,865 935,865 348 Internal Service Ftmd Sales and Services 0 2,567,893 2,567,893 349 Other Interftmd/Department Charges 4,490,250 489,808 4,980,058 Total $5,079,930$38,714,526 $43,794,456 350 Fines and Forfeits 353 Forfeited Contract De posits $1,000,000 $0 $1,000,000 354 Administrative Penalties 90,000 30,000 120,000 355 Criminal Traffic Mis de a me anors 280,200 0 280,200 356 Criminal Non -traffic Penalties 70,000 0 70,000 357 Criminal Cost 205,500 0 205,500 359 Non -court Fines Forfeitures 0 2,000 2,000 Total $1,645,700 $32,000 $1,677,700 26 - Citywide Summaries • 2012 Adopted Budget General Other Total Fund Funds Revenue 360 Miscellaneous Revenues 361 Interest Earnings $310,000 $319,331 $629,331 362 Rents and Royalties 450 1,055,866 1,056,316 363 Penalty and Interest Assessments 0 203,000 203,000 365 Internal Service Fund Miscellaneous 0 6,937,921 6,937,921 366 Trust and Other Interfund/Dept 0 10,218,825 10,218,825 367 Contributions -Private Source 0 236,500 236,500 368 Assessment Revenue 0 2,522,141 2,522,141 369 Other Miscellaneous Revenue 23,100 2,701,060 2,724,160 Total $333,550 $24,194,644 $24,528,194 370 Proprietary/ Trust Gains (losses) & other Income 379 Capital Contributions -Others $0 $562,177 $562,177 380 Non Revenues 381 InterftmdLoans Received $0 $1,500 $1,500 382 Proceeds Of Long -Term Debt Proprietary Funds 0 6,000,000 6,000,000 385 Proceeds From Short -Term Debt 0 270,000 270,000 386 Agency Type Deposit 0 12,666 12,666 387 Residual Equity Transfer -In 0 90,138 90,138 Total $0 $6,374,304 $6,374,304 390 Other Financing Sources 391 Proceeds Of Gen'1 L/T Debt $0 $5,500,000 $5,500,000 395 Proceeds Of Gen'1 Fixed Assets 0 102,500 102,500 397 Operating Tranfers-In 40,000 11,779,994 11,819,994 398 Insurance Recoveries 0 7,005,000 7,005,000 Total $40,000 $24,387,494 $24,427,494 Total Estimated Revenue Estimated Beginning Balance Total Estimated Resources $50,169,610 $133,030,666 $183,200,276 4,226,072 45,263,731 49,489,803 $54,395,682 $178,294,397 $232,690,079 2012 Adopted Budget • Citywide Summaries — 27 EXPENDITURES BY CATEGORY General Other Total Fund Funds Budget 100 Salaries and Wages 110 Salaries and Wages $26,803,219 $19,128,609 $45,931,828 120 Overtime 1,157,300 718,150 1,875,450 130 Special Pa y/Shift Diffe re ntia 1 651,427 124,904 776,331 140 Retirement/Termination Cashout 185,452 32,536 217,988 Total $28,797,398 $20,004,199 $48,801,597 200 Personnel Benefits 210 Social Se curitylCoimdil Benefits $933,055 $1,355,028 $2,288,083 220 Retirement 1,614,743 1,292,058 2,906,801 230 Industrial Insurance 472,919 1,624,033 2,096,952 240 Life Insurance 58,025 51,371 109,396 250 Medical Insurance 4,297,827 12,681,469 16,979,296 260 Dental Insurance 417,307 1,106,575 1,523,882 270 Unemployment Compensation 102,748 352,864 455,612 280 Miscellaneous 225,398 48,306 273,704 290 Pensions and De a th Be ne fits 628,000 673,000 1,301,000 Total $8,750,022 $19,184,704 $27,934,726 300 Supplies 310 Office and Operating Supplies $651,791 $2,045,548 $2,697,339 320 Fuel Consumed 533,503 1,748,693 2,282,196 340 Items Purchased for Resale or Inventory 50,500 2,701,000 2,751,500 350 Small Tools and Equipment 300,600 707,647 1,008,247 3A0 Liquid Alum Sulphate 0 70,000 70,000 3B0 Bioxide Chemicals 0 40,000 40,000 3C0 Chemicals 0 237,250 237,250 3F0 Fluoride 0 45,000 45,000 3G0 Grouting chemicals 0 20,000 20,000 3S0 Soda Ash 0 8,000 8,000 Total $1,536,394 $7,623,138 $9,159,532 400 Other Services and Charges 410 Professional Services $2,374,600 $9,074,017 $11,448,617 420 Communications 561,585 518,420 1,080,005 430 Transportation/Training 118,548 79,532 198,080 440 Advertising 63,100 113,600 176,700 450 Operating Rentals & Leases 48,090 77,522 125,612 460 Insurance 0 1,894,620 1,894,620 470 Public Utility Services 427,174 3,865,947 4,293,121 480 Repairs and Maintenance 751,326 2,296,062 3,047,388 490 Miscellaneous 637,358 8,128,329 8,765,687 4D0 Doe W/W Discharge Permit Fee 0 103,700 103,700 400 State Water Operating Permit 0 14,300 14,300 4R0 Reserve Fire Fighters 5,000 0 5,000 4W0 Water Quality Tests 0 71,600 71,600 Total $4,986,781 $26,237,650 $31,224,431 28 - Citywide Summaries • 2012 Adopted Budget General Other Total Fund Funds Budget 500 Intergovernmental Services 510 Intergovernment Professional Services $2,465,403 $198,000 $2,663,403 520 Intergovernment Agreements 39,095 58,425 97,520 530 State/County Taxes and Assessments 106 1,029,805 1,029,911 540 Interftmd Taxes and Assessments 0 5,489,144 5,489,144 550 Interfund Subsidies 2,331,275 8,934,423 11,265,698 560 Interftmd Transfers 0 90,138 90,138 5C0 Connection Charge Transfers 0 350,000 350,000 5T0 Debt Coverage Transfer Terrace Heights 0 40,000 40,000 5U0 Debt Coverage Transfer Union Gap 0 81,000 81,000 Total $4,835,879 $16,270,935 $21,106,814 600 Capital Outlays 620 Buildings $0 $203,000 $203,000 630 Improvements Other Than Buildings 0 535,000 535,000 640 Machinery and Equipment 15,000 5,728,586 5,743,586 650 Construction Projects 0 28,253,400 28,253,400 Total $15,000 $34,719,986 $34,734,986 700 Debt Service - Principal 710 Debt Service-G.O. Bonds -Principal $0 $2,321,614 $2,321,614 720 Debt Service -Revenue Bonds -Principal 0 1,405,000 1,405,000 750 Debt Service -Capital Lease -Principal 10,176 82,335 92,511 770 Other Notes 0 230,000 230,000 780 Intergovernmental Loans 27,240 1,425,341 1,452,581 Total $37,416 $5,464,290 $5,501,706 800 Debt Service - Interest 820 Debt Service-Interest-Interftmd Debt $0 $40,000 $40,000 830 Debt Service -External LTD Interest 9,693 2,394,165 2,403,858 Total $9,693 $2,434,165 $2,443,858 900 Interfund Payment for Services 910 Interftmd Professional Services $0 $50,000 $50,000 950 Interftmd Opt Rental and Leases 226,173 3,398,836 3,625,009 960 Interftmd Insurance Services 571,664 2,015,065 2,586,729 980 Interftmd-Garage/Plant Charges 0 767,438 767,438 990 Interftmd-Administrative Charges 0 4,401,210 4,401,210 Total $797,837 $10,632,549 $11,430,386 Total Expenditures $49,766,420 $142,571,616 $192,338,036 2012 Adopted Budget • Citywide Summaries - 29 SELECTED CATEGORIES OF EXPENDITURES BY FUND Fund/Department SALARIES PERMANENT #111 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 011 City Council $95,100 $95,100 $71,325 $95,100 $95,100 0.0% 012 City Manager 363,489 356,207 215,146 320,000 217,834 (38.8%) 014 Records 192,154 191,947 132,733 167,857 140,832 (26.6%) 015 Financial Services 890,888 912,733 665,736 895,000 863,833 (5.4%) 016 Human Resources 300,066 293,821 207,633 307,000 295,966 0.7% 017 Legal 723,238 729,333 519,276 709,333 707,980 (2.9%) 018 Municipal Court 724,424 710,848 534,638 708,115 726,199 2.2% 019 Purchasing 279,263 287,700 221,441 287,700 340,971 18.5% 021 Environmental Planning 480,313 462,581 358,904 458,076 400,733 (13.4%) 022 Code Administration 865,699 766,751 553,092 725,848 656,943 (14.3%) 031 Police 12,341,724 12,014,024 9,049,821 11,429,784 12,101,132 0.7% 032 Fire 6,288,778 5,838,852 4,288,804 5,715,626 5,797,741 (0.7%) 041 Engineering 652,084 496,597 369,272 496,597 442,517 (10.9%) 051 City Hall Maintenance 84,080 70,318 57,108 70,318 61,271 (12.9%) 052 Information Systems 1,074,445 1,143,464 782,886 1,128,667 1,166,286 2.0% 054 Utility Services 603,333 648,246 422,790 580,000 646,929 (0.2%) General Fund Total $25,959,076 $25,018,523 $18,450,604 $24,095,021 $24,662,267 (1.4%) 123 Economic Development $24,445 $19,681 $99,309 $131,084 $155,923 692.2% 124 Community Development 501,026 505,918 272,043 424,074 378,719 (25.1%) 125 Community Relations 291,103 282,176 211,465 282,176 268,219 (4.9%) 131 Parks & Recreation 1,008,724 1,017,879 765,230 991,670 987,171 (3.0%) 141 Street & Traffic Operations 1,826,540 1,806,266 1,348,434 1,784,157 1,724,188 (4.5%) 144 Cemetery 102,687 102,509 79,023 102,509 103,158 0.6% 150 Emergency Services 604,232 586,247 440,627 595,880 642,688 9.6% 151 Public Safety Commtmications 1,701,166 1,804,108 1,137,160 1,747,918 1,816,032 0.7% 152 Police Grant 272,378 589,537 406,956 572,962 550,705 (6.6%) 441 Stormwater Operating 465,186 505,965 381,594 505,965 511,987 1.2% 462 Transit 2,235,450 2,229,566 1,675,087 2,229,566 2,227,121 (0.1%) 471 Refuse 870,354 866,840 640,978 848,000 906,503 4.6% 473 Wastewater Operating 3,259,950 3,468,864 2,488,001 3,292,322 3,440,296 (0.8%) 474 Water Operating 1,558,226 1,591,383 1,171,413 1,591,383 1,616,755 1.6% 475 Irrigation Operating 449,906 447,306 332,686 447,306 426,364 (4.7%) 512 Unemployment Comp Reserve 20,846 20,262 15,997 20,262 21,243 4.8% 513 Employees He a 1th Be ne fit 94,941 91,252 66,990 91,252 91,882 0.7% 514 Workers' Compensation 76,657 73,334 57,199 73,334 76,504 4.3% 515 Risk Management 545,227 442,952 331,098 442,952 431,227 (2.6%) 551 Equipment Rental 609,783 601,244 468,349 601,244 599,574 (0.3%) 560 Public Works Admin 404,021 401,979 303,393 402,750 412,144 2.5% CityTotal $42,881,924 $42,473,792 $31,143,637 $41,273,787 $42,050,669 (1.0%) 30 - Citywide Summaries • 2012 Adopted Budget Fund/Department SALARIES TEMPORARY #112 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 012 City Manager $0 $3,488 $0 $3,488 $3,488 0.0% 014 Records 697 2,012 0 1,000 2,012 0.0% 015 Financial Services 4,550 0 17,489 17,490 0 n/a 016 Human Resources 0 1,999 11,708 10,000 2,026 1.3% 017 Legal 15,563 22,313 23,431 32,855 22,313 0.0% 018 Municipal Court 20,350 20,713 9,885 9,885 0 (100.0%) 019 Purchasing 10,817 19,049 10,390 19,049 0 (100.0%) 021 Environmental Planning 9,470 0 0 0 0 n/a 022 Code Administration 0 0 6,740 12,000 0 n/a 031 Police 7,200 0 0 0 0 n/a 032 Fire 5,721 0 8,430 5,662 0 n/a 041 Engineering 0 4,996 0 0 0 (100.0%) 051 City Hall Maintenance 25,521 25,001 19,628 25,001 24,983 (0.1%) 052 Information Systems 43,222 45,840 49,972 54,778 30,879 (32.6%) 054 Utility Services 31,763 10,650 40,277 70,000 10,650 0.0% General Fund Total $174,875 $156,061 $197,950 $261,208 $96,351 (38.3%) 124 Community Development $14,913 $9,007 $10,074 $10,392 $0 (100.0%) 125 Community Relations 1,187 1,999 848 1,999 2,026 1.3% 131 Parks & Recreation 424,480 381,886 432,812 465,327 378,468 (0.9%) 141 Street & Traffic Operations 0 0 8,729 10,000 0 n/a 144 Cemetery 9,186 9,000 8,448 9,000 9,000 0.0% 151 Public Safety Communication 21,986 12,535 17,066 12,535 12,535 0.0% 152 Police Grants 7,808 0 0 0 0 n/a 441 Stormwater Operating 0 11,141 0 11,141 11,141 0.0% 462 Transit 154,978 99,327 107,459 142,145 69,327 (30.2%) 471 Refuse 0 0 8,302 8,700 0 n/a 473 Sewer Operating 14,566 11,141 23,787 35,700 65,129 484.6% 474 Water Operating 3,326 23,521 4,876 23,521 23,521 0.0% 515 Risk Management 17,504 14,913 7,200 14,913 14,916 0.0% 560 Public Works Admin 9,803 17,602 8,970 17,559 17,602 0.0% City Total $854,611 $748,133 $836,520 $1,024,140 $700,014 (6.4%) 2012 Adopted Budget • Citywide Summaries - 31 Fund/Department OVERTIME #120 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 012 City Manager $0 $1,000 $0 $1,000 $1,000 0.0% 014 Records 721 2,550 216 2,550 2,550 0.0% 015 Financial Services 7,848 7,500 6,453 9,000 8,000 6.7% 016 Human Resources 0 2,000 0 700 2,000 0.0% 017 Legal 0 4,000 0 1,500 2,500 (37.5%) 018 Municipal Court 24,870 27,500 5,473 12,000 17,500 (36.4%) 021 Environmental Planning 324 500 0 500 500 0.0% 022 Code Administration 9,800 6,000 0 500 500 (91.7%) 031 Police 1,090,832 897,000 716,030 975,000 876,000 (2.3%) 032 Fire 364,325 399,000 180,777 309,000 235,000 (41.1%) 041 Engineering 453 1,000 0 1,000 1,000 0.0% 051 City Hall Maintenance 2,384 2,500 491 2,500 2,500 0.0% 052 Information Systems 13,243 10,250 10,157 14,281 7,250 (29.3%) 054 Utility Services 9,183 1,000 3,052 5,000 1,000 0.0% General Fund Total $1,523,983 $1,361,800 $922,650 $1,334,531 $1,157,300 (15.0%) 124 Community Development $4 $1,100 $0 $300 $600 (45.5%) 125 Community Relations 252 1,000 0 1,000 1,000 0.0% 131 Parks & Recreation 16,367 13,100 15,468 17,962 8,800 (32.8%) 141 Street & Traffic Operations 87,268 62,150 18,028 61,650 61,650 (0.8%) 144 Cemetery 2,539 3,500 2,376 3,500 3,500 0.0% 150 Emergency Services 44,471 47,000 20,911 27,000 47,000 0.0% 151 Public Safety Comm 141,152 89,000 113,228 118,000 103,000 15.7% 152 Police Grant 93,148 195,700 131,048 152,875 163,200 (16.6%) 441 Stormwater Operating 864 1,500 361 2,000 1,500 0.0% 462 Transit 91,990 75,500 67,261 105,500 105,500 39.7% 471 Refuse 37,367 36,700 18,586 31,300 36,700 0.0% 473 Wastewater Operating 69,142 80,100 47,422 80,100 80,100 0.0% 474 Water Operating 58,485 70,000 50,176 70,000 70,000 0.0% 475 Irrigation Operating 15,573 20,000 12,246 15,000 10,000 (50.0%) 512 Unemployment Compensation 0 100 0 100 100 0.0% 513 Employees HealthBenefit 0 1,000 0 1,000 1,000 0.0% 514 Workers' Compensation 0 500 0 500 500 0.0% 515 Risk Management 0 2,000 0 1,000 2,000 0.0% 551 Equipment Rental 9,922 8,500 6,398 8,675 8,500 0.0% 560 Public Works Admin 10,369 13,500 11,203 11,000 13,500 0.0% City Total $2,202,896 $2,083,750 $1,437,363 $2,042,993 $1,875,450 (10.0%) 32 - Citywide Summaries • 2012 Adopted Budget Fund/Department OFFICE AND OPERATING SUPPLIES #310 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 011 City Council $17,904 $17,000 $11,622 $13,000 $17,000 0.0% 012 City Manager 3,314 5,000 5,012 3,500 5,000 0.0% 014 Records 7,092 8,000 3,102 8,000 8,000 0.0% 015 Financial Services 16,215 15,000 8,849 15,000 15,000 0.0% 016 Human Resources 6,404 10,000 4,193 6,800 7,000 (30.0%) 017 Legal 10,396 11,500 5,909 11,500 11,500 0.0% 018 Municipal Court 28,233 34,000 5,813 16,000 21,000 (38.2%) 019 Purchasing 9,695 7,000 3,980 7,000 7,000 0.0% 021 Environmental Planning 5,884 6,000 3,304 6,000 6,000 0.0% 022 Code Administration 12,817 14,361 5,542 11,861 11,861 (17.4%) 024 Indigent Defense 0 0 0 0 1,000 n/a 031 Police 326,772 367,500 279,804 355,580 356,000 (3.1%) 032 Fire 151,571 123,500 85,563 163,500 123,500 0.0% 035 Pension 45 50 187 150 50 0.0% 041 Engineering 6,567 8,000 5,952 8,000 9,000 12.5% 051 City Hall Maintenance 11,964 15,880 7,497 15,880 15,880 0.0% 052 Information Systems 22,717 44,450 34,609 36,450 31,000 (30.3%) 054 Utility Services 4,532 6,000 2,561 6,000 6,000 0.0% General Fund Total $642,123 $693,241 $473,499 $684,221 $651,791 (6.0%) 124 Community Development $11,859 $11,100 $5,618 $9,900 $21,450 93.2% 125 Community Relations 1,829 3,750 498 2,750 3,750 0.0% 131 Parks & Recreation 284,221 265,800 262,842 291,970 283,000 6.5% 141 Street & Traffic Operations 766,361 610,668 326,191 588,537 535,650 (12.3%) 144 Cemetery 5,903 8,000 4,068 8,000 8,000 0.0% 150 Emergency Services 25,227 25,000 13,434 25,000 25,000 0.0% 151 Public Safety Comm 36,000 37,000 17,067 37,000 37,000 0.0% 152 Police Grant 70,195 18,130 10,076 18,294 18,827 3.8% 161 Downtown Business Impry 4,649 5,000 4,495 5,000 5,000 n/a 170 Tourist Promotion 67,133 60,000 47,166 60,000 65,000 8.3% 321 CBD Capital Improvement 0 1,000 0 0 1,000 0.0% 332 Fire Capital 0 12,000 13,840 13,000 12,000 n/a 333 Law & Justice Capital 14,069 0 0 0 0 n/a 343 REET 2 Capital Fund 350,000 250,000 250,000 250,000 250,000 0.0% 441 Stormwater Operating 14,977 30,000 10,950 30,000 30,000 0.0% 462 Transit 14,078 18,500 11,173 18,500 18,500 0.0% 471 Refuse 34,695 41,200 3,620 40,500 41,200 0.0% 473 Wastewater Operating 352,951 308,500 270,945 409,500 360,500 16.9% 474 Water Operating 165,415 213,625 127,751 189,200 194,200 (9.1%) 475 Irrigation Operating 56,285 52,000 24,240 52,000 52,000 0.0% 2012 Adopted Budget • Citywide Summaries - 33 OFFICE AND OPERATING SUPPLIES #310 (Continued...) Fund/Department 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 513 Employees HealthBenefit 22 3,000 0 3,000 3,000 0.0% 514 Workers' Compensation 3,686 4,982 333 4,982 4,982 0.0% 515 Risk Management 11,843 3,500 1,794 3,500 3,500 0.0% 516 Wellness /EAP 206 3,300 148 1,700 1,700 (48.5%) 551 Equipment Rental 9,824 27,409 14,687 27,409 27,409 0.0% 555 Environmental 0 500 0 500 500 0.0% 560 Public Works Admin 42,510 43,230 33,099 45,330 42,230 (2.3%) 612 Firemen's' Rel and Pension 22 150 139 150 150 0.0% City Total $2,986,084 $2,750,585 $1,927,672 $2,819,943 $2,697,339 (1.9%) Note: Per Budgeting Accounting and Reporting Systems (BARS) object code 31 office and operating supplies are articles purchased directly and consumed by operating departments. Examples are office supplies, forms chemicals, cleaning & sanitation supplies, construction materials and supplies, drugs, electrical supplies, laboratory supplies, paint and painting supplies, etc. 2010 Fund/Department Actual 021 Environmental Planning $72 022 Code Administration 15,846 031 Police 353,492 032 Fire 73,443 041 Engineering 7,234 051 City Hall Maintenance 424 052 Information Systems 822 054 Utility Services 9,555 General Fund Total $460,887 124 Commtmity Development $7,255 125 Commtmity Relations 311 131 Parks & Recreation 58,130 141 Street & Traffic Operations 142,120 144 Cemetery 4,433 441 Stormwater Operating 21,690 462 Transit 777,310 471 Refuse 211,230 473 Wastewater Operating 68,133 474 Water Operating 41,522 475 Irrigation Operating 17,762 551 Equipment Rental 3,520 560 Public Works Admin 1,021 City Total $1,815,324 34 - Citywide Summaries • 2012 Adopted Budget FUEL #320 2011 YTD 2011 Budget 9/30/2011 Estimate $200 $0 $200 17,007 11,459 15,432 400,000 301,359 400,000 75,000 53,580 75,000 6,500 6,655 8,268 375 196 400 900 1,045 1,500 10,341 9,224 13,282 $510,323 $383,518 $514,082 $10,500 $5,552 $8,500 412 259 425 62,000 61,007 60,000 165,039 120,423 16 7, 400 4,800 7,446 5,280 25,300 10,816 22,000 877,000 777,479 1,040,000 261,090 203,011 260,842 78,280 59,616 82,439 40,600 40,073 52,000 19,000 14,617 18,269 3,957 3,236 3,957 1,750 895 1,776 $2,060,052 $1,687,950 $2,236,970 2012 11 vs.12 Budget Budget $220 10.0% 16,370 (3.7%) 410,000 2.5% 82,500 10.0% 9,000 38.5% 413 10.0% 1,500 66.7% 13,500 30.5% $533,503 4.5% $10,950 4.3% 453 10.0% 60,000 (3.2%) 167,343 1.4% 5,280 10.0% 27,830 10.0% 1,048,000 19.5% 266,399 2.0% 87,000 11.1% 51,160 26.0% 18,000 (5.3%) 4,353 10.0% 1,925 10.0% $2,282,196 10.8% Fund/Department PROFESSIONAL SERVICES #41 2010 2011 YTD 2011 2012 11 vs, 12 Actual Budget 9/30/3011 Estimate Budget Budget 011 City Council $0 $300 $0 $300 $300 0.0% 012 City Manager 20 100 23,605 23,600 100 0.0% 013 State Examiner 92,528 103,000 75,339 101,000 106,000 2.9% 014 Records 8,599 6,500 11,138 10,000 13,000 100.0% 015 Financial Services 56,126 48,700 23,837 60,200 61,200 25.7% 016 Human Resources 7,255 11,000 3,356 9,200 10,400 (5.5%) 017 Legal 38,148 53,150 20,953 50,800 52,800 (0.7%) 018 Municipal Court 135,133 149,000 97,536 140,000 150,000 0.7% 020 Hearing Examiner 62,537 38,500 10,837 38,500 30,000 (22.1%) 021 Environmental Planning 1,366 1,500 188 1,500 1,500 0.0% 022 Code Administration 120,373 125,000 83,852 125,000 128,000 2.4% 024 Indigent Defense 467,697 480,000 350,139 480,000 480,000 0.0% 031 Police 368,191 391,202 275,180 440,250 527,250 34.8% 032 Fire 30,171 47,500 23,736 34,500 33,500 (29.5%) 035 Pension 780,310 813,100 666,527 760,040 555,500 (31.7%) 041 Engineering 0 5,000 327 10,000 3,000 (40.0%) 051 City Hall Maintenance 666 1,000 0 1,000 1,000 0.0% 052 Information Systems 180,425 113,767 182,977 198,767 94,950 (16.5%) 054 Utility Services 6,143 125,000 113,126 115,000 125,000 0.0% 095 Intergovernmental 144,770 26,800 26,226 26,800 1,100 (95.9%) General Fund Total $2,500,457 $2,540,119 $1,988,878 $2,626,457 $2,374,600 (6.5%) 123 Economic Development $166,673 $634,000 $115,284 $135,000 $110,000 (82.6%) 124 Community Development 90,404 95,000 194,208 249,123 264,498 178.4% 125 Community Relations 1 1,500 0 1,000 40,000 2566.7% 127 Cummunity Services 64,387 108,215 82,320 82,320 0 (100.0%) 131 Parks & Recreation 443,861 469,600 387,694 455,900 465,000 (1.0%) 140 Growth Mgt & Commute Trip 23,144 26,601 23,116 26,601 0 (100.0%) 141 Street & Traffic Operations 44,175 40,000 3,463 13,000 19,500 (51.3%) 142 ArterialStreet 326 5,000 3,262 5,000 5,000 0.0% 144 Cemetery 3,021 150 120 150 150 0.0% 151 Public Safety Comm 2,959 4,000 2,056 5,056 4,000 0.0% 152 Police Grant 169,229 233,934 168,898 237,294 140,000 (40.2%) 161 Parking & Business Impr 190,000 220,000 196,500 219,883 220,000 0.0% 162 Trolley 0 0 203 0 0 n/a 170 Tourist Promotion 1,007,852 975,423 723,957 959,423 985,073 1.0% 171 Capitol Theatre 174,000 174,000 130,500 174,000 232,000 33.3% 173 Tourism Promotion Area 388,980 403,205 272,903 378,205 586,000 45.3% 195 Contingency 17,370 0 41,252 41,252 0 n/a 2012 Adopted Budget • Citywide Summaries - 35 PROFESSIONAL SERVICES #41 (Continued...) Fund/Department 2010 2011 YTD 2011 2012 11 vs, 12 Actual Budget 9/30/3011 Estimate Budget Budget 321 CBD Capital Improvement 7,653 25,000 11,238 15,000 75,000 200.0% 322 Capitol Theatre Construction 104,579 0 0 0 0 n/a 323 Yakima Rev Development Area 0 800,000 17,877 800,000 850,000 6.3% 333 Law & Justice Capital 75,312 72,657 61,325 85,227 65,000 (10.5%) 370 Convention Center Capital 6,170 75,000 331 75,000 5,000 (93.3%) 392 Cum Res for Capital Impr 301,503 382,743 20,460 531,645 0 (100.0%) 441 Stormwater Operating 10,717 140,000 42,339 212,500 72,500 (48.2%) 442 Stormwater Capital 6,073 55,000 0 40,000 40,000 (27.3%) 462 Transit 1,030,853 1,273,467 749,310 1,017,000 1,018,000 (20.1%) 471 Refuse 996 0 0 0 0 n/a 473 Wastewater Operating 93,654 71,000 57,208 111,000 96,000 35.2% 474 Water Operating 5,736 35,200 1,957 40,200 40,200 14.2% 475 Irrigation Operating 3,037 8,000 244 4,000 4,000 (50.0%) 476 Sewer Construction 40,963 300,000 132,752 300,000 300,000 0.0% 477 Domestic Water Impr 32,857 47,000 20,312 22,000 0 (100.0%) 478 Wastewater Facility Project 185,309 622,000 198,224 625,000 1,120,000 80.1% 512 Unemployment Compensation 5,590 5,700 7,997 9,400 9,400 64.9% 513 Employees Health Benefit 516,794 548,000 367,254 538,000 548,000 0.0% 514 Workers' Compensation 186,095 176,500 193,847 191,500 201,500 14.2% 515 Risk Management 844,345 450,000 289,597 518,000 448,000 (0.4%) 516 Wellness/EAP 48,936 58,000 19,228 42,000 50,000 (13.8%) 551 Equipment Rental 370 2,000 391 1,000 1,000 (50.0%) 555 Environmental 170,547 49,340 27,170 102,000 25,000 (49.3%) 560 Public Works Admin 1,152 5,000 110 3,500 4,500 (10.0%) 612 Firemen's' Rel and Pension 784,953 821,500 628,613 724,200 610,000 (25.7%) 632 YAKCORPS Agency fund 0 81,815 0 118,289 419,696 413.0% City Total $9,751,033 $12,035,669 $7,182,399 $11,736,125 $11,448,617 (4.9%) Note: Per Budgeting Accounting and Reporting Systems (BARS) object code 41 Professional Services includes accounting and auditing, engineering and architectural, computer programming, management consulting, legal, custodial cleaning, messenger, etc. 36 - Citywide Summaries • 2012 Adopted Budget Fund/Department TRAVEL/TRAINING #43 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 011 City Council $5,731 $10,000 $4,103 $8,000 $10,000 0.0% 012 City Manager 10,752 10,500 5,126 7,000 10,500 0.0% 014 Records 1,776 3,300 821 3,300 3,300 0.0% 015 Financial Services 4,778 6,500 4,315 6,500 6,500 0.0% 016 Human Resources 661 3,100 1,142 3,100 2,600 (16.1%) 017 Legal 3,865 10,000 2,691 7,800 7,800 (22.0%) 018 Municipal Court 1,172 3,000 1,340 3,000 3,000 0.0% 019 Purchasing 3,073 4,825 1,422 4,825 7,325 51.8% 021 Environmental Planning 116 1,800 32 1,800 1,800 0.0% 022 Code Administration 740 3,650 175 1,200 1,200 (67.1%) 031 Police 71,258 40,000 29,773 40,000 40,000 0.0% 032 Fire 3,925 12,780 3,338 12,780 12,780 0.0% 035 Police Pension 1,666 1,440 1,734 1,750 1,800 25.0% 041 Engineering 2,110 1,000 566 1,000 1,000 0.0% 051 City Hall Maintenance 0 465 0 465 465 0.0% 052 Information Systems 2,112 8,228 3,215 8,228 8,228 0.0% 054 Utility Services 0 250 0 250 250 0.0% General Fund Total $113,734 $120,838 $59,794 $110,998 $118,548 (1.9%) 123 Economic Development $3,114 $4,000 $1,697 $4,000 $4,000 0.0% 124 Community Development 1,817 4,000 1,028 2,000 3,348 (16.3%) 125 Community Relations 55 1,634 280 1,634 1,634 0.0% 131 Parks & Recreation 5,475 7,400 4,132 5,370 5,700 (23.0%) 141 Street & Traffic Operations 788 2,850 3,274 4,050 2,850 0.0% 150 Emergency Services 0 930 0 930 930 0.0% 151 Public Safety Comm 10,504 9,325 6,144 9,325 9,325 0.0% 152 Police Grants 0 1,100 0 1,100 1,100 n/a 170 Tourist Promotion 329 1,000 0 500 1,000 0.0% 321 CBD Capital Improvement 0 1,900 0 1,900 1,900 0.0% 441 Stormwater Operating 30 500 0 500 500 0.0% 462 Transit 5,195 9,000 3,428 9,000 9,000 0.0% 471 Refuse 1,256 1,045 559 559 1,045 0.0% 473 Sewer Operating 8,118 8,800 6,626 8,800 8,800 0.0% 474 Water Operating 4,930 8,900 2,692 8,900 8,900 0.0% 475 Irrigation Operating 124 1,000 222 1,000 1,000 0.0% 513 Employees Health Benefit 339 1,000 211 1,000 1,000 0.0% 514 Workers' Compensation 0 1,600 0 1,600 1,600 0.0% 515 Risk Management 1,555 4,000 1,584 4,000 4,000 0.0% 516 Wellness/EAP Fund 0 1,830 500 1,830 1,830 0.0% 551 Equipment Rental 5,135 5,120 2,657 5,120 5,120 0.0% 555 Environmental 0 950 0 950 950 0.0% 560 Public Works Admin 1,227 2,600 1,112 2,900 2,600 0.0% 612 Fire mens Rel and Pension 1,456 1,400 1,398 1,400 1,400 0.0% City Total $165,182 $202,722 $97,337 $189,366 $198,080 (2.3%) 2012 Adopted Budget • Citywide Summaries - 37 Fund/Department TELEPHONE #421 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 011 City Council $391 $524 $391 $524 $350 (33.2%) 012 City Manager 987 1,179 966 1,179 1,050 (10.9%) 014 Records 1,125 1,441 1,139 1,441 1,750 21.4% 015 Financial Services 2,662 3,400 2,636 2,800 3,733 9.8% 016 Human Resources 1,862 2,227 1,765 2,227 2,450 10.0% 017 Legal 2,659 3,144 2,500 3,144 3,266 3.9% 018 Municipal Court 2,115 2,620 2,062 2,620 2,916 11.3% 019 Purchasing 1,082 1,652 1,102 1,652 2,302 39.3% 021 EnvironmentalPlanning 2,196 1,000 2,153 1,000 1,866 86.6% 022 Code Administration 3,742 4,847 3,716 4,847 4,433 (8.5%) 031 Police 36,970 45,372 31,258 38,300 45,239 (0.3%) 032 Fire 13,987 14,141 10,337 13,593 16,161 14.3% 041 Engineering 3,595 4,000 3,512 4,000 3,966 (0.8%) 051 City Hall Maintenance 1,476 1,773 1,351 1,773 2,016 13.7% 052 Information Systems 13,851 11,109 10,414 14,262 5,949 (46.5%) 054 Utility Services 1,021 1,310 1,014 1,310 1,516 15.7% General Fund Total $89,721 $99,740 $76,318 $94,672 $98,963 (0.8%) 124 Community Development $4,844 $6,340 $3,891 $6,590 $5,534 (12.7%) 125 Community Relations 712 917 735 917 1,283 39.9% 131 Parks &Recreation 10,624 16,052 7,660 10,923 9,511 (40.8%) 141 Street & Traffic Operations 4,451 2,500 3,343 2,510 4,166 66.6% 144 Cemetery 661 400 488 400 501 25.3% 151 Public Safety Communication 68,441 244,461 241,769 308,329 289,107 18.3% 162 Trolley 508 477 404 477 676 41.8% 170 Tourist Promotion 15,980 18,000 11,699 16,000 16,835 (6.5%) 462 Transit 1,408 1,053 643 1,053 752 (28.6%) 471 Refuse 36 20 27 20 0 (100.0%) 473 Sewer Operating 11,941 13,993 10,867 13,993 14,176 1.3% 474 Water Operating 2,556 2,394 2,105 2,497 1,918 (19.9%) 475 Irrigation Operating 197 262 197 262 233 (11.1%) 551 Equipment Rental 179 250 117 250 0 (100.0%) 560 Public Works Admin 37,779 52,715 32,647 45,000 47,078 (10.7%) City Total $250,037 $459,574$392,910 $503,894 $490,733 6.8% 38 - Citywide Summaries • 2012 Adopted Budget Fund/Department POSTAGE #422 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 011 City Council $318 $577 $25 $400 $500 (13.3%) 012 City Manager 112 453 415 450 450 (0.7%) 014 Records 1,615 2,818 460 2,818 2,959 5.0% 015 Financial Services 8,312 9,938 5,310 8,800 9,938 0.0% 016 Human Resources 2,328 3,248 1,244 2,900 2,810 (13.5%) 017 Legal 4,586 3,796 2,060 3,796 3,986 5.0% 018 Municipal Court 5,262 5,600 3,323 5,600 5,880 5.0% 019 Purchasing 1,100 1,168 759 1,168 1,168 (0.0%) 021 Environmental Planning 10,742 2,500 3,244 5,000 5,000 100.0% 022 Code Administration 15,147 17,377 6,608 15,044 16,746 (3.6%) 031 Police 13,427 16,361 10,146 14,000 14,000 (14.4%) 032 Fire 1,758 2,000 1,133 2,000 2,100 5.0% 035 Police Pension 0 0 38 0 0 n/a 041 Engineering 897 1,000 115 500 500 (50.0%) 052 Information Systems 4,709 3,500 4,365 5,000 5,000 42.9% 054 Utility Services 119,846 135,000 96,471 135,000 141,750 5.0% General Fund Total $190,159 $205,336 $135,716 $202,476 $212,787 3.6% 124 Commtmity Development $2,361 $2,500 $758 $1,100 $1,000 (60.0%) 125 Commtmity Relations 18 117 19 117 123 5.0% 131 Parks & Recreation 3,830 7,874 8,855 11,674 8,267 5.0% 141 Street & Traffic Operations 123 425 477 780 331 (22.1%) 144 Cemetery 619 389 258 389 409 5.0% 170 Tourist Promotion 0 0 1,146 2,500 2,500 n/a 321 CBD Capital Improvement 0 259 0 259 272 5.0% 441 Stormwater Operating 942 0 526 980 980 n/a 462 Transit 1,056 4,000 4,333 5,500 3,000 (25.0%) 471 Refuse 2,489 5,258 2,688 5,258 5,521 5.0% 473 Wastewater Operating 466 1,497 991 2,162 1,571 5.0% 474 Water Operating 1,758 3,045 719 3,045 3,197 5.0% 475 Irrigation Operating 1,478 1,500 720 1,500 1,575 5.0% 513 Employees Health Bene fit 2,924 4,500 85 4,500 4,725 5.0% 514 Workers' Compensation 69 755 1 755 2,470 n/a 516 Wellness/EAPFluid 1,278 1,469 899 1,469 1,542 5.0% 551 Equipment Rental 751 2,302 502 2,050 2,098 (8.8%) 560 Public Works Admin 0 0 91 0 0 n/a City Total $210,319 $241,225 $158,782 $246,514 $252,368 4.6% 2012 Adopted Budget • Citywide Summaries - 39 Fund/Department CELLUULAR PHONE #42C 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 011 City Council $5,751 $7,000 $4,091 $4,000 $5,000 (28.6%) 012 City Manager 2,672 3,809 1,619 2,000 2,000 (47.5%) 014 Records 0 0 (25) 220 330 n/a 015 Financial Services 1,993 2,482 1,024 2,000 2,200 (11.3%) 016 Human Resources 57 0 384 1,200 2,400 n/a 017 Legal 5,475 4,978 2,925 4,978 4,978 0.0% 018 Municipal Court 1,335 1,790 701 1,790 1,790 0.0% 019 Purchasing 1,390 1,600 1,116 1,600 1,600 0.0% 021 EnvironmentalPlanning 1,333 2,140 401 2,140 2,140 0.0% 022 Code Administration 12,109 12,450 9,878 10,065 10,065 (19.2%) 031 Police 70,833 96,000 60,455 83,000 85,000 (11.5%) 032 Fire 13,089 13,894 8,761 13,894 13,894 0.0% 041 Engineering 4,611 4,000 2,654 4,000 4,000 0.0% 051 City Hall Maintenance 982 1,152 660 1,152 1,152 0.0% 052 Information Systems 9,278 10,000 5,998 8,000 8,000 (20.0%) 054 Utility Services 3,797 3,634 2,646 3,634 3,634 0.0% General Fund Total $134,704 $164,928 $103,289 $143,673 $148,183 (10.2%) 124 Community Development $4,219 $4,500 $2,310 $3,310 $3,500 (22.2%) 125 Community Relations 1,070 1,224 515 1,224 1,224 0.0% 131 Parks &Recreation 5,273 6,958 4,881 6,182 6,382 (8.3%) 141 Street & Traffic Operations 7,263 4,750 5,097 6,300 6,300 32.6% 144 Cemetery 279 476 173 476 476 0.0% 151 Public Safety Communications 2,599 3,000 6,455 5,000 5,000 66.7% 152 Police Grants 0 0 57 420 750 n/a 441 Stormwater Operating 277 476 412 476 476 0.0% 462 Transit 3,252 2,913 2,389 2,913 2,913 0.0% 471 Refuse 769 753 564 753 753 0.0% 473 Sewer Operating 8,024 10,697 5,809 9,396 9,396 (12.2%) 474 Water Operating 5,175 7,286 3,621 7,286 7,286 0.0% 475 Irrigation Operating 1,496 3,140 969 3,140 3,140 0.0% 551 Equipment Rental 1,243 1,775 346 1,775 1,775 0.0% 560 Public Works Admin 1,763 4,029 981 3,529 4,029 0.0% City Total $177,407 $216,906 $137,868 $195,853 $201,583 (7.1%) 40 - Citywide Summaries • 2012 Adopted Budget Fund/Department ELECTRICITY #471 2010 2011 YTD 2011 Actual Budget 9/30/2011 Estimate 031 Police $108,937 $106,589 $71,293 $106,589 032 Fire 47,128 45,616 32,998 47,948 051 City Hall Maintenance 60,626 65,688 42,339 65,688 General Fund Total $216,692 $217,892 $146,630 $220,224 124 Commtmity Development $3,905 $4,410 $2,625 $4,134 125 Commtmity Relations 3,316 4,961 2,294 4,961 131 Parks & Recreation 106,302 113,678 78,225 105,295 141 Street & Traffic Operations 437,872 413,551 291,742 443,551 144 Cemetery 4,302 5,000 2,867 4,300 170 Tourist Promotion 95,690 102,739 74,191 102,739 441 Stormwater Operating 155 154 132 154 462 Transit 3,972 5,661 2,493 5,661 473 Wastewater Operating 510,092 633,735 349,197 633,735 474 Water Operating 157,289 192,938 154,592 192,938 475 Irrigation Operating 65,492 82,191 49,223 81,000 560 Public Works Admin 78,842 88,200 61,862 85,000 City Total $1,683,921 $1,865,111 $1,216,073 $1,883,692 Fund/Department NATURAL GAS #472 2010 2011 YTD 2011 Actual Budget 9/30/2011 Estimate 031 Police $44,456 $52,600 $29,290 $52,600 032 Fire 30,270 42,157 17,068 35,995 051 City Hall Maintenance 12,880 20,649 8,055 20,649 General Fund Total $87,606 $115,406 $54,414 $109,244 125 Commtmity Relations $1,618 $1,646 $823 $1,646 131 Parks & Recreation 53,418 63,748 39,990 53,483 144 Cemetery 1,043 1,887 624 1,100 170 Tourist Promotion 42,259 47,000 27,484 47,000 462 Transit 497 1,643 319 1,643 473 Sewer Operating 10,668 14,576 6,344 14,576 560 Public Works Admin 98,606 126,000 79,693 105,000 City Total $295,715 $371,905 $209,691 $333,692 2012 11 vs.12 Budget Budget $106,589 0.0% 47,948 5.1% 65,688 0.0% $220,224 1.1% $4,410 0.0% 4,961 0.0% 108,053 (4.9%) 448,551 8.5% 5,000 0.0% 105,000 2.2% 154 0.0% 5,661 0.0% 633,735 0.0% 225,000 16.6% 82,191 0.0% 88,200 0.0% $1,931,141 3.5% 2012 11 vs.12 Budget Budget $52,600 0.0% 39,225 (7.0%) 20,649 0.0% $112,474 (2.5%) $1,646 0.0% 55,630 (12.7%) 1,100 (41.7%) 51,000 8.5% 1,643 0.0% 14,576 0.0% 115,000 (8.7%) $353,068 (5.1%) 2012 Adopted Budget • Citywide Summaries - 41 Fund/Department MISCELLANEOUS #490 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 011 City Council $64,095 $64,600 $60,401 $63,600 $69,000 6.8% 012 City Manager 15,899 10,100 14,280 26,000 12,000 18.8% 014 Records 132,122 104,600 73,947 75,670 154,600 47.8% 015 Financial Services 39,525 30,000 24,118 31,855 30,000 0.0% 016 Human Resources 4,454 6,500 3,888 6,750 7,000 7.7% 017 Legal 35,249 37,673 18,988 32,465 34,095 (9.5%) 018 Municipal Court 21,560 21,000 13,822 21,000 21,000 0.0% 019 Purchasing 7,105 12,700 8,188 12,700 14,300 12.6% 020 Hearing Examiner 0 1,000 0 1,000 1,000 0.0% 021 Environmental Planning 13,868 9,250 8,921 11,750 11,750 27.0% 022 Code Administration 29,592 29,975 26,244 34,200 29,700 (0.9%) 031 Police 33,062 42,100 20,064 37,800 134,300 219.0% 032 Fire 21,518 18,400 12,372 22,300 24,300 32.1% 035 Pension 963 850 963 1,000 1,000 17.6% 041 Engineering 3,582 4,700 3,329 7,700 7,700 63.8% 051 City Hall Maintenance 1,790 1,000 268 1,000 1,000 0.0% 052 Information Systems 23,848 15,350 3,663 15,000 5,350 (65.1%) 054 Utility Services 27,835 36,000 19,195 39,000 36,000 0.0% 095 Intergovernmental 38,623 40,359 32,068 40,359 43,263 7.2% 097 Nonrecurring Expenses 0 55,000 47,922 55,000 0 (100.0%) General Fund Total $514,691 $541,157 $392,639 $536,149 $637,358 17.8% 123 Economic Development $50 $1,333 $0 $0 $0 (100.0%) 124 Community Development 10,932 38,750 13,159 20,400 21,600 (44.3%) 125 Community Relations 1,402 4,550 1,226 4,550 4,550 0.0% 131 Parks & Recreation 16,981 26,025 12,441 20,545 23,525 (9.6%) 141 Street & Traffic Operations 5,268 9,000 8,682 10,600 9,500 5.6% 144 Cemetery 1,194 1,250 461 1,250 1,250 0.0% 150 Emergency Services 1,893 1,000 1,645 2,000 1,000 0.0% 151 Public Safety Comm 22,926 23,500 10,687 22,000 23,500 0.0% 152 Police Grants 6,129 1,750 167 2,250 2,250 28.6% 161 Downtown Business Impr 0 0 117 117 0 n/a 163 Front Street Business Impr 3,248 5,000 1,500 5,000 5,000 0.0% 170 Tourist Promotion 5,419 3,000 4,768 6,200 6,000 100.0% 172 Public Facilities District - Convention Cen 12,133 25,000 19,228 25,000 14,000 (44.0%) 174 Public Facilities District - Capitol Theatre 11,964 12,000 8,333 12,000 12,000 0.0% 195 Contingency 28,986 200,000 1,361 86,362 200,000 0.0% 321 CBD Capital Improvement 0 4,000 0 4,000 4,000 0.0% 441 Stormwater Operating 1,926 6,000 724 3,000 6,000 0.0% 462 Transit 59,875 68,500 33,059 72,500 93,500 36.5% 471 Refuse 9,329 19,400 7,858 18,300 16,090 (17.1%) 473 Wastewater Operating 17,869 36,400 21,879 30,900 36,400 0.0% 474 Water Operating 38,631 57,900 37,081 58,830 58,400 0.9% 475 Irrigation Operating 14,953 18,000 14,131 17,000 17,000 (5.6%) 42 - Citywide Summaries • 2012 Adopted Budget Fund/Department 2010 2011 YTD 2011 2012 11 vs, 12 Actual Budget 9/30/3011 Estimate Budget Budget 513 Employees Health Benefit 4,142 5,400 825 5,400 5,400 0.0% 514 Workers' Compensation 930 4,600 1,067 4,600 4,600 0.0% 515 Risk Management 297,537 7,336,500 206,938 413,500 7,413,500 1.0% 516 We 3,911 6,000 3,859 5,000 6,000 0.0% 551 Equipment Rental 5,132 10,954 2,949 6,464 6,464 (41.0%) 555 Environmental 2,706 1,500 0 1,500 101,500 6666.7% 560 Public Works Admin 4,477 14,600 2,847 8,700 14,600 0.0% 612 Firemen's' Rel and Pension 688 20,700 688 20,700 20,700 0.0% City Total $1,105,322 $8,503,769 $810,320 $1,424,817 $8,765,687 3.1% Note: Per Budgeting Accounting and Reporting Systems (BARS) object code 49 Miscellaneous includes court costs and investigations, dues, subscription and memberships, information and credit services, filing, recording and witness fees, contractual services not otherwise classified, judgments and damages, registration, printing and binding, etc. EQUIPMENT MAINTENANCE #951 Fund/Department 2010 2011 YTD 2011 2012 11 vs.12 Actual Budget 9/30/2011 Estimate Budget Budget 021 Environmental Planning $1,065 $843 $633 $843 $411 (51.2%) 022 Code Administration 15,917 13,269 9,954 13,269 12,183 (8.2%) 041 Engineering 4,103 9,705 7,278 9,705 4,114 (57.6%) 051 City Hall Maintenance 1,787 436 328 436 199 (54.4%) 052 Information Systems 1,257 1,257 942 1,257 467 (62.8%) 054 Utility Services 11,993 10,315 7,735 10,315 11,803 14.4% General Fund Total $36,122 $35,825 $26,870 $35,825 $29,177 (18.6%) 124 Community Development $10,287 $13,351 $10,012 $10,000 $10,000 (25.1%) 125 Community Relations 278 1,447 1,084 1,447 0 (100.0%) 131 Parks & Recreation 93,077 118,886 89,165 118,886 106,964 (10.0%) 141 Street & Traffic Operations 413,748 472,419 354,315 472,419 457,432 (3.2%) 144 Cemetery 7,568 14,123 10,592 14,123 10,781 (23.7%) 441 Stormwater Operating 14,229 33,510 25,131 33,510 21,646 (35.4%) 462 Transit 596,770 482,767 362,074 482,767 545,798 13.1% 471 Refuse 373,442 403,996 302,998 403,996 406,494 0.6% 473 Waastewater Operating 93,659 126,964 95,227 126,964 102,599 (19.2%) 474 Water Operating 111,171 63,766 47,824 63,766 80,256 25.9% 475 Irrigation Operating 16,393 33,201 24,900 33,201 17,094 (48.5%) 551 Equipment Rental 19,969 14,206 10,654 14,206 14,146 (0.4%) 560 Public Works Admin 5,048 12,301 9,226 12,301 10,488 (14.7%) City Total $1,791,761 $1,826,762 $1,370,072 $1,823,411 $1,812,875 (0.8%) 2012 Adopted Budget • Citywide Summaries - 43 EQUIPMENT RENTAL/REPLACEMENT #952 2010 Fund/Department Actual 2011 YTD 2011 Budget 9/30/2011 Estimate 2012 11 vs.12 Budget Budget 022 Code Administration 031 Police 041 Engineering 054 Utility Services General Fund Total 125 Community Relations 131 Parks &Recreation 141 Street & Traffic Operations 150 Emergency Services 333 Law and Justice Capital 441 Stormwater Operating 471 Refuse 473 Sewer Operating 474 Water Operating 475 Irrigation Operating 551 Equipment Rental 560 Public Works Admin $2,734 0 7,980 3,000 $13,714 $2,565 8,000 300,000 75,000 160,000 60,000 630,000 198,481 134,400 20,000 11,866 15,000 City Total $1,629,026 $1,416 $1,062 $1,416 0 0 0 0 0 0 3,000 2,250 3,000 $4,416 $3,312 $4,416 $2,565 $1,923 $2,565 8,000 5,999 8,000 250,000 187,501 250,000 75,000 75,000 75,000 241,165 187,414 241,165 60,000 45,000 60,000 630,000 472,500 630,000 198,481 148,861 198,481 134,400 100,797 134,400 20,000 14,999 20,000 11,866 8,899 11,866 15,000 11,250 15,000 $1,650,893 $1,263,455 $1,650,893 LIABILITY INSURANCE #960 2010 Fund/Department Actual 015 FinancialServices 022 Code Administration 031 Police 032 Fire 041 Engineering 051 City Hall Maintenance 054 Utility Services General Fund Total $14,496 5,621 369,464 103,376 9,497 88,488 8,015 $598,957 124 Community Development $42,776 125 Community Relations 4,077 131 Parks & Recreation 104,675 141 Street & Traffic Operations 114,917 144 Cemetery 6,133 150 Emergency Services 22,850 151 Public Safety Comm 24,011 170 Tourist Promotion 22,457 171 Capitol Theatre 25,949 441 Stormwater Operating 42,905 462 Transit 343,380 471 Refuse 129,999 473 Wastewater Operating 669,856 474 Water Operating 216,181 475 Irrigation Operating 58,561 560 Public Works Admin 35,076 City Total $2,462,760 44 - Citywide Summaries • 2012 Adopted Budget 2011 YTD 2011 Budget 9/30/2011 Estimate $13,512 1,361 294,698 106,477 9,782 91,143 2,722 $13,512 1,361 294,698 106,477 9,782 91,143 2,722 $1,416 0.0% 180,000 n/a 7,980 n/a 7,000 133.3% $196,396 4347.4% $2,565 8,000 150,000 75,000 270,000 60,000 630,000 198,481 134,400 20,000 11,866 15,000 $1,771,708 $13,512 1,361 294,698 106,477 9,782 91,143 2,722 $519,695 $519,695 $519,695 $44,059 4,199 105,888 118,365 6,317 20,739 23,533 23,131 26,727 41,200 362,555 103,076 671,682 211,776 58,378 36,128 $44,059 4,199 105,888 118,365 6,317 20,739 23,533 23,131 26,727 41,200 362,555 103,076 671,682 211,776 58,378 36,128 $18,000 4,199 105,888 118,365 6,317 20,739 23,533 23,131 26,727 41,200 362,555 103,076 671,682 211,776 58,378 36,128 $2,377,450 $2,377,450 $2,351,391 0.0% 0.0% (40.0%) 0.0% 12.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 7.3% 2012 11 vs.12 Budget Budget $14,863 1,497 324,168 117,125 10,760 100,257 2,995 $571,664 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% $20,000 (54.6%) 4,619 10.0% 116,477 10.0% 130,201 10.0% 6,949 10.0% 22,813 10.0% 25,887 10.0% 25,444 10.0% 29,400 10.0% 45,320 10.0% 398,811 10.0% 113,384 10.0% 738,850 10.0% 232,954 10.0% 64,216 10.0% 39,741 10.0% $2,586,729 8.8% DOUBLE BUDGETING State Law requires that all expenditures, including those charges and transfers from one fund to another, be included and set forth in the annual budget. Transactions between funds are shown going out of one fund and into the other and are, therefore, included twice. In order to arrive at a true budget, it is necessary to exclude all items budgeted more than once. A comparison of expenditures on this basis is shown below: Total Budget Less Double Budgeted Items Actual Budget The most common instances of double budgeting are: 2011 2012 Preliminary Preliminary Budget Budget $189,796,758 $192,338,036 39,742,174 41,788,742 $150,054,584 $150,549,294 Transfers from operating funds to internal service funds (or other funds) in payment for services Transfers from operating funds to fund debt service Transfers from operating funds to build capital reserves Operating subsidies The following schedule represents revenue which is budgeted to be transferred into the fund shown from other funds (i.e. budgeted as shown in this fund and as an expenditure in another fund). 2012 Adopted Budget • Citywide Summaries — 45 SUMMARY OF DOUBLE BUDGETING Double Budgeting - General Government City Services Community Relations Cemetery Public Safety Communications Downtown Business Improvements District Tourist Promotion Stormwater Operating Fund Transit Refuse Wastewater Operating Fund Water Operating Fund Irrigation Operating Fund Unemployment Comp. Reserve Health Benefit Reserve Workers' Comp. Reserve Risk Management Reserve Firemen's Relief and Pension Total City Services Utility Services In Lieu of Taxes Refuse Wastewater Operating Fund Water Operating Fund Stormwater Operating Fund Total Other Data Processing Srmdome Debt Service Engineering Printing Codes Total Total General Fund Parks Interftmd-Utility Tax Street Interftmd Total General Government (General, Parks, and Streets Funds) $26,051 12,167 76,238 10,962 64,909 86,932 340,367 227,452 872,972 366,029 71,469 4,346 148,627 18,803 36,586 38,307 Double Budgeting - Other Funds Capital Projects Arterial Street Fire Capital Law & Jus ace Capital Convention Center Stormwater Capital Wastewater Construction Wastewater Facility Projects Wastewater Treatment Plant Capital Reserve Domestic Water Improvement Total Capital Projects Debt Service 2002 PFD Convention Center GO Bond 2009 PFD Capitol Theatre GO Bond 1994 GO Bond Fund Various LTGO (Stmdome/Parks/Fire/Street) $10,000 75,000 165,000 106,000 150,000 2,850,000 121,000 131,850 600,000 $2,402,217 GO Line of Credit Fund -Upper Kiwanis ParkDevel Arterial Street $1,320,250 Public Works Trust Construction Wastewater Operating Fund Water 2008 Bonds (ref1998 Bonds) and Reserve 719,380 Wastewater 2008 Revenue Bonds 3,027,571 2003/2012 Irrigation Bonds and Reserve 1,394,350 2003 Wastewater Bonds and Reserve 115,220 Total Debt Service $5,256,521 $4,208,850 $460,698 450,000 112,000 986,989 114,000 57,199 95,906 32,939 234,700 413,413 640,554 1,347,457 4,945,855 Internal Service City Garage - Re place ment/Tranfe rs for Adds to Flee $1,731,708 $50,000 City Garage-Fuel/M&O 3,762,775 40,000 Employee Health Benefit Reserve 8,861,000 550,000 Environmental Fund 150,000 120,000 Public Works Department 1,185,331 50,000 Risk Manage ment Reserve 2,786,000 $810,000 Unemployment Compensation 173,000 Workers Compensation Fund 1,040,000 $9,788,988 Wellness/Emp Assist Program 60,000 Total Internal Service 19,749,814 1,154,000 253,760 Operating Subsidies Public Safety Communications Tourist Promotion $11,196,748 Capitol Theatre Cemetery Fund Contingency Wastewater Operating Fund Economic Development Total Operating Subsidies Total All Funds 46 - Citywide Summaries • 2012 Adopted Budget $896,048 139,000 126,927 55,500 50,000 200,000 220,000 $1,687,475 $41,788,742 CITY SERVICE CHARGE There are several divisions that provide various support services to all other divisions / funds throughout the City. These include Legal, Purchasing, Human Resources, Payroll, Accounting, etc. However, the costs of these support services are paid entirely from the General Fund. As a means by which to allocate the costs of these support services to all funds which rely on and benefit from them; a service charge is applied to each such fund. This service charge represents an expenditure to each individual fund and a revenue to the General Fund. Following are the schedules showing charges for 2011 City Services. CITY SERVICE DEPARTMENTS City Service Departments 2011 Excluded Direct Chrg Net City Budget Expenditures For Services Service Costs City Manager $509,913 $0 $0 $509,913 Auditing 103,000 0 0 103,000 Records 411,556 0 0 411,556 Financial Services 1,386,046 0 0 1,386,046 Human Resources 447,436 0 0 447,436 Legal 1,139,157 772,282 0 366,875 Purchasing 452,835 0 225,000 227,835 City Hall 352,127 0 0 352,127 Information Systems 2,568,136 0 155,000 2,413,136 Subtotal $7,370,206 $772,282 $380,000 $6,217,924 The 2011 Budget Column illustrates the estimated 2011 amended budget which is the basis for distributing charges. The Excluded Expenditures Column represents deductions removed from budgets for expenditures that do not relate to the delivery of administrative support (i.e. prosecution is subtracted from Legal's budget). The Direct Charges for Services Column represents deductions removed from budgets for expenditures that are otherwise reimbursed by direct charge for service (reimbursement from Yakima County is dedicated to the Purchasing budget; print shop revenues to Information Systems). The amount in Net City Services Costs Column represents net administrative City Service Cost that is distributed among all departments on the basis of budgeted expenditures. 2012 Adopted Budget • Citywide Summaries — 47 Self -Supporting Funds SELF SUPPORTING FUNDS Budgets 2012 2011 As % of - City Service Charges - 2011 Percent Budget Total Billable Non -Billable Charges Inc (Dec) Cable TV $561,954 0.4% $26,051 $26,790 (2.8%) Cemetery 262,463 0.2% 12,167 12,223 (0.5%) Public Safety Communications 1,644,525 1.2% 76,238 67,900 12.3% Downtown Business Improvement District 236,451 0.2% 10,962 11,451 (4.3%) Tourist Promotion 1,400,148 1.0% 64,909 70,104 (7.4%) Stormwater 1,875,207 1.4% 86,932 87,888 (1.1%) Transit 7,342,066 5.5% 340,367 345,891 (1.6%) Refuse 4,906,373 3.7% 227,452 227,407 0.0% Wastewater 18,830,904 14.0% 872,972 839,011 4.1% Water 7,895,628 5.9% 366,029 370,987 (1.3%%) Irrigation 1,541,669 1.1% 71,469 89,583 (20.2%) Unemployment Comp Reserve (30%) 93,743 0.1% 4,346 3,391 28.2% Health Benefit Reserve (30%) 3,206,028 2.4% 148,627 151,074 (1.6%) Workers Compensation Reserve (30%) 405,609 0.3% 18,803 21,037 (10.6%) Risk Management Reserve (30%) 789,204 0.6% 36,586 39,500 (7.4%) Fire Pension -Medical 820,500 0.6% 38,037 37,710 0.9% Subtotal $51,812,473 Other Operating Funds & Departments Total City Service Budge is Excluded Funds & Departments Tota12011 Budget $82,314,528 61.4% $3,815,976 100.0% $2,401,947 $3,815,976 $2,401,947 0.0% 58,596,962 $200,094,169 Total Billable and Non -Billable $6,217,923 The Budgets as a Percent of Total Column represents the percentage allocation used in distributing chargeable City Service costs. The Billable City Service Charges Column represents the amount of City service costs to be recovered by the General Fund from other "self-supporting" funds that is included in the 2012 budget. The Non -Billable City Service Charges Column indicates the unbillable allocation of the City Service costs. This category consists primarily of other General Government operations, such as Police, Fire, Streets and Parks, for which a City Service Charge would create an unnecessary "grossing up" of revenues and expenditures in General Government. The Charges Column indicates the 2011 Charges for City Services. The Percent Increase (Decrease) Column indicates the percentage increase or decrease from 2011 to 2012 charges. 48 - Citywide Summaries • 2012 Adopted Budget EXCLUSIONS Funds and Department Budgets Excluded from City Service Charge 2011 Budget Indigent Defense $480,000 Inte rgove rnmenta l 257,439 Sum Dome 0 Transfers 2,412,275 G.O. Bond Funds 2,335,941 Arterial Street Construction (90%) 4,337,331 CBD Capital Improvement (90%) 119,228 Capitol Theatre Construction (90%) 0 Parks & Recreation Capital- Construction (90%) 1,201,415 Fire Capital (90%) 758,563 Law and Justice Construction (90%) 865,444 Public Works Construction (90%) 671,043 REET II Capital (90%) 1,114,923 LID Construction (90%) 0 Convention Center Capital (90%) 473,386 Cumulative Reserve for Capital Improvement (90%) 9,801,359 Stormwater Capital (90%) 923,792 Transit Capital- Construction (90%) 470,152 Wastewater Facility Capital Reserve (90%) 45,072 Sewer Construction - 476 (90%) 4,298,526 Water Construction - 477 (90%) 3,337,138 Sewer Facility Construction - 478 (90%) 12,440,692 Irrigation Construction (90%) 1,494,802 Equipment Rental Capital (90%) 1,586,291 Revenue Bond Funds 2,862,054 Risk Mgmt - YRRM 6,310,094 Total $52,286,868 2012 Adopted Budget • Citywide Summaries — 49 GENERAL FUND RESOURCE COMPARISON Actual Amended Estimated Adopted 12 vs '11 Receipts Budget Receipts Budget Budget Est 2010 2011 2011 2012 Change Taxes Real and Personal Property Tax $9,190,326 $9,398,000 $9,548,000 $9,934,000 4.0% Criminal Justice Sales Tax .1% 927,461 905,000 930,000 930,000 0.0% Criminal Justice Sales Tax .3% 1,626,432 1,602,000 1,658,000 1,645,500 (0.8%) Retail Sales & Use Tax 12,653,993 12,333,000 12,650,000 12,550,000 (0.8%) Franchise Fees - Nob Hill Water Association 44,520 42,000 42,000 42,000 0.0% Utility Tax Pacific Power & Light $3,699,964 $3,816,000 $3,866,000 $3,920,000 1.4% Nob Hill Water Association 328,326 330,000 330,000 464,449 40.7% Natural Gas 1,228,159 1,245,000 1,245,000 1,245,000 0.0% Valley Disposal 321,325 330,000 330,000 519,030 57.3% Cellular Telephone 1,933,749 1,655,000 1,655,000 1,655,000 0.0% Telephone 902,397 900,000 884,000 884,000 0.0% City Water Utility 977,223 1,015,000 960,000 1,394,350 45.2% City Wastewater Utility 2,156,011 2,203,500 2,000,000 3,027,571 51.4% City of Yakima Refuse 444,115 440,000 430,000 719,380 67.3% City Stormwater 0 0 0 115,220 n/a Total Utility Tax $11,991,269 $11,934,500 $11,700,000 $13,944,000 19.2% Business License Tax 511,926 510,000 510,000 510,000 0.0% Gambling Excise Tax 843,004 871,000 874,000 871,000 (0.3%) Abatement Charges/Appeals 4,927 5,000 7,000 7,000 0.0% Leasehold Excise Tax 7,173 4,000 4,000 4,000 0.0% Total Taxes $37,801,031 $37,604,500 $37,923,000 $40,437,500 6.6% Licenses and Permits Regulatory Business Licenses $21,684 $20,000 $20,000 $20,000 0.0% Amusements 3,293 1,800 3,200 3,200 0.0% Penalties on Business Licenses 5,485 4,500 5,000 4,500 (10.0%) Gun Permits 13,376 15,000 17,000 15,000 (11.8%) Building Permits 541,886 530,000 430,000 430,000 0.0% Fire Code Permits 22,897 23,000 10,000 10,000 0.0% Mechanical Permits 41,270 40,000 30,000 30,000 0.0% Plumbing Permits 64,271 75,000 60,000 60,000 0.0% Sign Permits 13,606 12,500 8,000 8,000 0.0% Environmental Impact Permits 6,943 8,000 8,000 8,000 0.0% Dog Licenses 29,518 32,000 24,000 24,000 0.0% Right -of -Way Use Permits 4,240 4,000 4,000 4,000 0.0% Total Licenses and Permits $768,469 $765,800 $619,200 $616,700 (0.4%) 50 - Citywide Summaries • 2012 Adopted Budget Actual Amended Estimated Adopted 12 vs '11 Receipts Budget Receipts Budget Budget Est 2010 2011 2011 2012 Change Intergovernmental Revenue Patrol Enhancement $13,162 $0 $0 $0 n/a Police Byrne Earmark Grant 99,593 45,000 41,682 0 (100.0%) Police Byrne Memorial Justice Grant 1,978 0 0 0 n/a Police COPS Technology Grant 18,107 0 0 0 n/a Criminal Alien Grant 22,630 20,000 20,000 20,000 0.0% Homeland Security (SAFER) 27,000 0 0 0 n/a State Patrol Fire Training 0 3,000 3,000 3,000 0.0% Shoreline Master Program Grant 150,000 150,000 150,000 150,000 0.0% Police Public Defense Grant 0 0 0 20,000 n/a Traffic Safety Commission 76,743 45,000 45,000 40,000 (11.1%) Secretary of State Archive Grant 0 5,000 0 0 n/a Criminal Justice - High Crime 360,094 210,000 290,000 290,000 0.0% Criminal Justice - Population/Violent Crime 87,848 84,000 89,000 85,000 (4.5%) Criminal Justice - Special Programs 50,488 46,000 50,000 50,000 0.0% MVET/DUI Payment 15,744 16,000 18,000 15,500 (13.9%) Sales Tax Equalization/SST Mitigation 267 0 650 0 (100.0%) Judicial Salary Contribution 45,278 45,000 45,000 45,000 0.0% Liquor Excise Tax 420,824 427,700 450,000 231,500 (48.6%) Liquor Board Profits 679,326 630,500 625,000 285,000 (54.4%) Interlocal Grant - Yakima County/Legends 3,000 0 2,500 0 (100.0%) Housing In -Lieu Tax 6,329 6,330 6,758 6,760 0.0% DNR In -Lieu Tax 163 0 0 0 n/a Police Protection Fairgrounds 11,911 7,000 10,000 10,000 0.0% Resource Officers 291,150 280,000 312,725 419,898 34.3% Yakima Housing Authority Law Enforcement 7,500 10,000 20,000 20,000 0.0% Union Gap Jail Contract 10,848 10,000 25,000 20,000 (20.0%) Bureau of Alcohol, Tobacco & Firearms 1,551 0 5,507 0 (100.0%) Violet Crimes Task Force 82,452 95,000 1,574 0 (100.0%) Police Training Services 1,345 0 0 0 n/a Fire/EMS Services for District #10 33,845 0 0 0 n/a Fire Investigator Services 655 1,000 1,000 1,000 0.0% Fire Training Center 5,100 4,000 0 0 n/a Fire Training Services 76,247 76,000 45,000 5,000 (88.9%) Engine e ring Services 1,041 0 0 0 n/a Computer System Services 656 0 523 0 (100.0%) Purchasing Services (County) 210,282 225,000 225,239 298,572 32.6% T otal Intergovernmental Revenue $2,813,157 $2,441,530 $2,483,158 $2,016,230 (18.8%) 2012 Adopted Budget • Citywide Summaries - 51 Actual Amended Estimated Adopted 12 vs '11 Receipts Budget Receipts Budget Budget Est 2010 2011 2011 2012 Change Charges for Services Accident Reports - Police $8,642 $9,500 $9,500 $9,500 0.0% Fingerprints 14,083 10,000 14,000 14,000 0.0% Miscellaneous Police Services 894 2,000 1,000 1,000 0.0% Verification Letters 5,359 5,000 5,000 5,000 0.0% Vending Machine Revenue - Jail 22,797 22,000 19,000 19,000 0.0% Photostat - Fire 0 500 500 500 0.0% Sale of Maps - Codes 83 750 750 750 0.0% Examinations - Codes 45 80 80 80 0.0% Sale of Maps & Publications - Planning 576 1,000 1,000 1,000 0.0% Sale of Maps & Publications - Engineering 3,000 0 0 0 n/a Sale of Plans & Specifications - Engineering 1,787 3,500 2,000 2,000 0.0% Engineering OUA Fees 916 1,200 1,200 1,200 0.0% Sale of Publications - Licensing 0 500 500 500 0.0% Examinations - Human Resources 0 6,500 0 0 n/a Sale of Codes and Publications - Clerk 485 150 150 150 0.0% Crime Prevention 3 0 0 0 n/a City Jail Inmate - Medical Cost Sharing 271 500 500 0 (100.0%) Other Police Services 2,175 0 0 0 n/a Fire Protection Services 404 0 0 0 n/a Probation Services 208 0 0 0 n/a Home Detention Charges - Police 155,575 160,000 145,000 145,000 0.0% Fire Alarm Permit/Protective Inspection Fees 0 1,000 0 0 n/a Street and Curb Permits 7,500 8,000 8,000 8,000 0.0% Abatement Charges/Appeals 10,416 15,000 10,000 10,000 0.0% Dog Impound Fine 2,005 1,500 2,000 2,000 0.0% Engineering (Contractors) 60,430 40,000 75,000 60,000 (20.0%) Wastewater Connection Charges 14,231 15,000 10,000 10,000 0.0% Plan Checking Fees 261,822 245,000 350,000 245,000 (30.0%) Zoning and Subdivision Fees 55,053 68,000 55,000 55,000 0.0% Planning Services - Interfund 0 20,305 20,305 0 (100.0%) Code Services - Interfund 0 0 0 50,000 n/a Engineering (City Projects) 669,175 550,000 550,000 550,000 0.0% Interfimd Charges - Data Processing 35,000 50,000 50,000 50,000 0.0% Interfund Charges - Customer Services 1,119,629 1,305,000 1,279,200 1,320,250 3.2% Print Shop Revenues 132,715 155,000 120,000 120,000 0.0% City Services 2,331,946 2,400,000 2,400,000 2,400,000 0.0% Total Charges for Services $4,917,225 $5,096,985 $5,129,685 $5,079,930 (1.0%) 52 - Citywide Summaries • 2012 Adopted Budget Fines & Forfeitures Municipal Court Infraction Penalties Traffic Infraction Penalties Parking Infraction Penalties DWI Penalties - Criminal Municipal Court DWI Pe naltie s Other Criminal/Traffic Misdemeanors Municipal Court Criminal Traffic Municipal Court Non -Traffic Misdemeanors Other Non -Traffic Misdemeanors District Court Recoupments Municipal Court Recoupments Dog Citations Total Fines and Forfeitures Actual Receipts 2010 $1,008,228 81 69,546 0 114,985 484 160,199 88,263 54 1,762 214,836 29 Miscellaneous Revenue Income From Investments InterestonSales Tax Parking Permits Property Rental Great Program/Donation/Contribution - Polk( Donations & Contributions (Dogs) - Police Donations & Contributions - Fire Miscellaneous Revenue Police Unclaime d Monies Re cycling Other Miscellaneous Revenue Total Miscellaneous Revenue $1,658,467 $403,183 22,007 198 300 3,307 0 20,193 0 13,313 0 (123,579) $338,922 Non -Revenues Capital Lease Financing $51,000 Damage Reimbursements - Police 0 Operating Transfers In 40,000 Total Non -Revenues $91,000 Total Revenue Beginning Unencumbered Balance Total Resources $48,388,271 4,612,886 $53,001,157 Amended Estimated Budget Receipts 2011 2011 $1,060,000 $1,000,000 0 144 90,000 90,000 200 200 95,000 120,000 200 200 160,000 160,000 90,000 65,000 50 50 750 750 225,000 200,000 200 0 $1,721,400 $1,636,344 $300,000 $300,000 20,000 8,800 150 150 300 300 0 0 0 1,600 0 100 800 4,000 4,000 0 100 15,000 19,100 $339,450 $334,950 $0 $0 1,000 0 40,000 40,000 $41,000 $40,000 $45,569,135 $48,166,337 4,480,899 4,480,899 $50,050,034 $52,647,236 Adopted 12 vs '11 Budget Budget Est 2012 Change $1,000,000 0.0% 0 (100.0%) 90,000 0.0% 100 (50.0%) 120,000 0.0% 100 (50.0%) 160,000 0.0% 70,000 7.7% 0 (100.0%) 500 (33.3%) 205,000 2.5% 0 n/a $1,645,700 0.6% $300,000 0.0% 10,000 13.6% 150 0.0% 300 0.0% 0 n/a 0 (100.0%) 0 (100.0%) (100.0%) 4,000 0.0% 0 (100.0%) 19,100 0.0% $333,550 (0.4%) $0 n/a 0 n/a 40,000 0.0% $40,000 0.0% $50,169,610 4,226,072 $54,395,682 4.2% (5.7%) 3.3% 2012 Adopted Budget • Citywide Summaries - 53 54 — Citywide Summaries • 2012 Adopted Budget CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE Mayor Assistant Mayor Council Members CITY COUNCIL - 011 GENERAL FUND Micah Cawley - At Large, Maureen Adkison - Sara Bristol - Rick Ensey - Kathy Coffey - Dave Ettl - At Large, Bill Lover - At Large, Position 6 District 1 District 2 District 3 District 4 Position 5 Position 7 DEFINITION The City Council serves as the legislative body of the City and consists of seven (7) members. Three (3) Council members are elected at large without regard to residence in any particular area of the City. Four (4) Council members are elected citywide from within four individual districts established by City Charter. The City Council approves all ordinances, resolutions and contracts of the City. With the advice and assistance of the appointed City Manager, the Council analyzes proposals to meet community needs, initiates action for new programs and determines the ability of the City to provide financing for City operations. The Council reviews, modifies and adopts the annual municipal budget presented by the City Manager. The City Council reviews and adopts long-range planning documents prescribed by the Growth Management Act and other state statutes. Finally, the City Council performs other miscellaneous duties including appointments to various boards and commissions, liaison with other governmental bodies, and responses to numerous community groups and constituents. The only service unit in this division is: Service Unit 611- Legislation AUTHORIZED PERSONNEL Class Code Position Title 100 Mayor 150 Assistant Mayor 200 City Council Member Total Personnel 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 5.00 5.00 5.00 7.00 7.00 7.00 2012 Adopted Budget • City Management -1 BUDGET SUMMARY Dept 011 City Council (1) Expenditure Summary By Service Unit 611 Legislation Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges Total Expenditures EXPLANATORY NARRATIVE 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/2011 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $197,013 (1) 2010 Actual $203,061 $157,734 $192,878 (2) 2011 Amended Budget (3) 2011 Actual 9/30/2011 (4) 2011 Estimated Year -End $95,100 7,724 102,824 17,904 76,285 $197,013 $95,100 $71,325 $95,100 7,710 5,775 7,704 102,810 17,250 83,001 77,100 11,622 69,011 102,804 13,250 76,824 $203,061 $157,734 $192,878 $205,214 101.1 106.4 (5) 2012 Projected Budget $95,100 7,714 102,814 17,250 85,150 $205,214 (6) (7) % Chng From Of 2 to 5 Total °/O 100.0 100.1 100.0 100.0 102.6 101.1 46.3 3.8 50.1 8.4 41.5 100.0 Service Unit - 611- Legislation/City Council The City Council serves as the legislative body of the City. Account 110 Salaries and Wages - City Council salaries are set by ordinance. This account reflects no change in salaries from the previous year. Account 200 Personnel Benefits - This account is to pay Social Security and Worker's Compensation for the Council members. Account 410 Professional Services - This line item includes funds for miscellaneous minimal professional services such as photo development and enlargement. Expenses 110 Salaries and Wages 200 Personnel Benefits 300 Supplies 310 Office and Operating Supplies 350 Small Tools and Equipment Total 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 490 Miscellaneous Total Total Expenditures - Service Unit 611 (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/2011 (4) 2011 Estimated Year -End (5) 2012 Projected Budget (6) % Chng From 2 to 5 (7) % Chng From 4 to 5 $95,100 $95,100 $71,325 $95,100 $95,100 100.0 100.0 7,724 7,710 5,775 7,704 7,714 100.1 100.1 17,904 17,000 11,622 13,000 17,000 100.0 130.8 0 250 0 250 250 100.0 100.0 17,904 17,250 11,622 13,250 17,250 100.0 130.2 0 300 0 300 300 100.0 100.0 6,459 8,101 4,507 4,924 5,850 72.2 118.8 5,731 10,000 4,103 8,000 10,000 100.0 125.0 64,095 64,600 60,401 63,600 69,000 106.8 108.5 76,285 83,001 69,011 76,824 85,150 102.6 110.8 $197,013 $203,061 $157,734 $192,878 $205,214 101.1 106.4 2 - City Management • 2012 Adopted Budget CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE CITY MANAGER - 012 GENERAL FUND Interim City Manager Michael Morales DEFINITION This department provides executive policy guidance and administrative oversight in the effective discharge of City Council policy, and Charter and ordinance provisions. This office is also responsible for the administration of six major service divisions. The Assistant City Manager will continue to be the Director of the Community and Economic Development department and supervises the divisions of Community Relations, Human Resources, City Clerk (Records), Indigent Defense Services, Purchasing, Water and Irrigation, Wastewater and Stormwater. The service unit in this division is: Service Unit 621- City Manager's Office AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1110 City Manager 1.00 1.00 1.00 1130 Assistant City Manager' 1.00 1.00 0.00 1311 Executive Secretary') 1.00 1.00 0.00 10506 Executive Assistant 1.00 1.00 1.00 Total Personnel 11) 4.00 4.00 2.00 (1) Assistant City Manager and Executive Secretary positions deleted in 2012 as a cost saving measure. BUDGET SUMMARY Dept 012 City Manager (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 621 City Management $502,075 $509,913 $353,748 $506,427 $307,925 60.4 60.8 2012 Adopted Budget • City Management - 3 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges Total Expenditures EXPLANATORY NARRATIVE $382,330 85,990 468,320 3,314 30,442 $502,075 $391,621 $237,428 $353,906 87,152 65,297 88,791 478,773 5,000 26,141 302,725 5,012 46,011 442,698 3,500 60,229 $509,913 $353,748 $506,427 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $229,279 58.6 74.5 47,546 54.6 15.4 276,825 57.8 89.9 5,000 100.0 1.6 26,100 99.8 8.5 $307,925 60.4 100.0 Service Unit 621- City Manager's Office This service unit provides executive policy guidance and administrative oversight in the effective discharge of City Council policy, and Charter and ordinance provisions. Account 120 Overtime - Overtime in this service unit is primarily due to coverage for Council meetings. Account 410 Professional Services - This line item includes funds for miscellaneous minimal professional services such as photo development and enlargement. Expenses 100 Salaries and Wages 110 Salaries and Wages 120 Overtime 130 Special Pay 140 Retirement/Term Cashout Total 200 Personnel Benefits 310 Office and Operating Supplies 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 490 Miscellaneous Total Total Expenditures - Service Unit 621 (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget (6) % Chng From 2 to 5 (7) % Chng From 4 to 5 $382,330 $390,621 $226,063 $338,988 $228,279 58.4 67.3 0 1,000 0 1,000 1,000 100.0 100.0 0 0 534 378 0 * 0.0 0 0 10,832 13,540 0 * 0.0 382,330 391,621 237,428 353,906 229,279 58.6 64.8 85,990 87,152 65,297 88,791 47,546 54.6 53.6 3,314 5,000 5,012 3,500 5,000 100.0 142.9 20 100 23,605 23,600 100 100.0 0.4 3,771 5,441 3,000 3,629 3,500 64.3 96.5 10,752 10,500 5,126 7,000 10,500 100.0 150.0 15,899 10,100 14,280 26,000 12,000 118.8 46.2 30,442 26,141 46,011 60,229 26,100 99.8 43.3 $502,075 $509,913 $353,748 $506,427 $307,925 60.4 60.8 4 - City Management • 2012 Adopted Budget CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE LEGAL - 017 GENERAL FUND City Attorney Jeff Cutter DEFINITION The Legal Department provides legal support for the City. The three service units in this division are: Service Unit 103 - Criminal Justice Service Unit 131- Prosecution Service Unit 622 - Legal Counsel PERFORMANCE STATISTICS Legal 2010 Actual 2011 Amended Budget 2012 Proposed Budget Traffic and Criminal Case Arraignments in Municipal Court 3,453 4,263 4,200 Trials, Motions and Other Hearings 5,753 5,263 5,200 Municipal Court Citations Filed 5,389 5,200 5,300 Cases Actually Tried 12 15 12 Cases Set for Trial 2,091 2,120 2,120 Legislation Prepared 265 265 265 Legal Opinions Prepared 265 265 265 Pending Civil Suits Filed By or Against the City 60 63 63 Damage Claims Handled 118 115 115 Meetings & Conferences Attended by City Attorney & Staff 1,850 1,850 1,850 Other Assignments Completed 750 750 750 AUTHORIZED PERSONNEL Class Code Position Title 1120 City Attorney 1321 Senior Assistant City Attorney II 1322 Senior Assistant City Attorney I 1323 Assistant City Attorney II 1324 Assistant City Attorney I 10510 Legal Assistant III 10511 Legal Assistant II 10512 Legal Assistant I Total Personnel (1) 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 2.00 1.00 4.00 1.00 1.00 6.00 1.00 1.00 2.00 1.00 4.00 1.00 1.00 6.00 1.00 1.00 2.00 1.00 4.00 1.00 1.00 6.00 1.00 17.00 17.00 17.00 2012 Adopted Budget • City Management - 5 (1) 5.73 FTE's funded by the Risk Management Fund (515), and 1.0 FTE is funded by Police Grants Fund (152). BUDGET SUMMARY Dept 017 Legal (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 103 Criminal Justice Sales Tax .3% Inc $160,255 $168,864 $117,129 $168,487 $182,389 108.0 108.3 131 Prosecution 575,882 603,418 393,886 582,658 576,301 95.5 98.9 622 Legal Counsel 320,956 366,875 249,343 356,252 368,671 100.5 103.5 Total Expenditures $1,057,092 $1,139,157 $760,357 $1,107,397 $1,127,361 99.0 101.8 Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges Total Expenditures (1) 2010 Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Amended Actual Estimated Projected From Of Budget 9/30/11 Year -End Budget 2 to 5 Total $753,805 193,484 947,289 14,864 94,939 $1,057,092 $795,371 $551,505 $772,670 204,946 143,853 204,946 1,000,317 16,500 122,340 695,358 11,617 53,383 977,615 19,500 110,282 $1,139,157 $760,357 $1,107,397 $770,798 96.9 68.4 225,339 110.0 20.0 996,137 99.6 88.4 16,500 100.0 1.5 114,724 93.8 10.2 $1,127,361 99.0 100.0 EXPLANATORY NARRATIVE The Transportation/Training account in all legal service units is used for transportation and training for attorneys to obtain mandatory continuing legal education. Supreme Court admission to Practice Rule 11 requires attorneys to complete a minimum of 45 credit hours of approved legal education every three years. At least six of the 45 continuing legal education credit hours required during the reporting period shall be devoted exclusively to the areas of legal ethics, professionalism, or professional responsibility. Service Unit 103 - Criminal Justice Senior Assistant City Attorney, Cynthia I. Martinez This service unit is funded by a 0.3% Criminal Justice Sales Tax approved by the voters in 2004. The Criminal Justice Sales Tax funds are being used to supplement criminal justice functions throughout Yakima County. This is a new service unit established to account for the budget increase realized in July 2005. The 2012 budget fully funds one Assistant City Attorney I and one Legal Assistant II position. The City of Yakima Municipal Code mandates these activities. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as hiring contract and/or conflict prosecutors as the need arises. 6 - City Management • 2012 Adopted Budget (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Service Unit 103 - Criminal Justice Actual Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries & Wages 110 Salaries and Wages $119,538 140 Retirement/Term Cashout 415 Total 119,954 200 Personnel Benefits 33,429 310 Office and Operating Supplies 380 400 Other Services and Charges 410 Professional Services 4,576 430 Transportation / Training 817 490 Miscellaneous 1,099 Total 6,492 Total Expenditures - Service Unit 103 $160,255 $125,183 $89,107 $124,770 0 0 0 $133,200 106.4 106.8 0 125,183 89,107 124,770 35,331 26,139 35,331 500 108 500 5,000 0 5,000 1,100 562 1,100 1,750 1,212 1,786 7,850 1,774 7,886 $168,864 $117,129 $168,487 133,200 106.4 106.8 40,839 115.6 115.6 500 100.0 100.0 5,000 1,100 1,750 7,850 $182,389 100.0 100.0 100.0 100.0 108.0 100.0 100.0 98.0 99.5 108.3 Service Unit 131- Prosecution Senior Assistant City Attorney, Cynthia I. Martinez The primary purpose and function of this service unit is the prosecution of all misdemeanor and gross misdemeanor cases, including crimes of domestic violence, criminal traffic and civil infractions under Washington statutes and City ordinances adopted by the Yakima City Council; to advise the Police Department and all other departments of the City concerning enforcement of City traffic and penal codes; and to prepare legislation enacting, amending, and repealing traffic and penal code provisions in the Yakima Municipal Code. The Prosecution Division also performs such other duties as may be directed by the City Attorney. The City of Yakima Municipal Code mandates these activities. Account 120 Overtime - Overtime in this service unit can be caused by litigation and transactional assignments needing legal assistant involvement that cannot be completed during normal office hours. Account 410 Professional Services - The majority of this is funded by a state grant and provides services for victims of domestic violence. The Yakima YWCA performs these services under contract with the City of Yakima. The remaining funds are for outside prosecutorial legal services. Service Unit 131- Prosecution (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Actual Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages 120 Overtime 140 Retirement/Term Cashout Total 200 Personnel Benefits $402,824 0 0 $421,527 $278,907 $402,323 1,500 0 1,500 0 1,393 1,394 $389,197 92.3 96.7 1,500 100.0 100.0 0 * 0.0 390,697 92.4 96.4 117,776 107.1 107.1 402,824 423,027 280,301 405,217 103,379 109,969 71,599 109,969 2012 Adopted Budget • City Management - 7 300 Supplies 310 Office and Operating Supplies 4,770 350 Small Tools and Equipment 3,921 Total 8,690 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 480 Repairs and Maintenance 490 Miscellaneous Total Total Expenditures - Service Unit 131 $575,882 28,250 10,595 2,079 2,478 17,586 60,988 4,500 2,689 4,500 4,000 4,840 7,000 8,500 7,529 11,500 28,150 15,367 25,800 9,138 5,859 9,138 3,700 1,753 3,700 4,800 1,633 2,500 16,134 9,847 14,834 61,922 34,458 55,972 $603,418 $393,886 $582,658 4,500 4,000 8,500 100.0 100.0 100.0 100.0 57.1 73.9 27,800 98.8 107.8 9,328 102.1 102.1 3,700 100.0 100.0 3,000 62.5 120.0 15,500 96.1 104.5 59,328 95.8 106.0 $576,301 95.5 98.9 Service Unit 622 - Legal Counsel City Attorney, Jeff Cutter The purpose and function of this service unit is to advise and assist in the preparation of legislation affecting the Municipal Code; prepare and advise on the legality, correctness, and form of all contracts, bonds, and other legal instruments to which the City is a party; to advise the Council, the City Manager, all department heads, and other administrative officials and all boards and commissions regarding legal matters; to represent the City as attorney in all Civil legal proceedings in which the City is a party; to recommend settlement or compromise of claims or suits at law or equity to which the City may be a party involving property rights or money claims; to preserve in its office copies of all opinions rendered by the department; and to perform such other legal duties as may be required by the Charter, ordinance, the City Council, or the City Manager. The City of Yakima Municipal Code mandates these activities. Account 120 Overtime - Overtime in this service unit can be caused by litigation and transactional assignments needing legal assistant involvement that cannot be completed during normal office hours. Account 130 Special Pay - This line item is funded to compensate a legal assistant who has a bilingual capacity for her work as a bilingual/biliterate legal assistant that assists both the Civil and Prosecution Division in that capacity. Account 410 Professional Services - Funds are generally budgeted in this line item for outside legal services. The legal services provided are for certain matters that require specialized legal counsel or additional attorney assistance due to very heavy caseloads. The need for legal counsel cannot be foreseen at budget time, and this fact causes the account to fluctuate over time. Law Firm 2011 FUNDS SPENT 622 / 410 Accounts / Outside Legal Counsel Services / Professional Services Type of Matter Total Paid Through 9/30 Menke, Jackson, Beyer, Ehlis & Harper Community & Economic Development, Code Enforcement, Airport Service Overlay, SEPA 8 - City Management • 2012 Adopted Budget $1,275 (1) 2010 Service Unit 622 - Legal Counsel Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $230,217 120 Overtime 0 130 Special Pay 810 Total 231,027 200 Personnel Benefits 56,676 300 Supplies 310 Office And Operating Supplies 5,246 350 Small Tools And Equipment 547 Total 5,793 400 Other Services And Charges 410 Professional Services 5,323 420 Communications 2,125 430 Transportation / Training 969 480 Repairs And Maintenance 2,478 490 Miscellaneous 16,564 Total 27,459 Total Expenditures - Service Unit 622 $320,956 $243,851 $181,490 $241,872 2,500 0 0 810 608 810 247,161 182,098 242,682 59,645 46,114 59,645 6,500 3,112 6,500 1,000 868 1,000 $245,090 100.5 101.3 1,000 40.0 810 100.0 100.0 246,900 99.9 101.7 66,724 111.9 111.9 7,500 3,980 7,500 20,000 5,586 20,000 2,780 1,627 2,780 5,200 376 3,000 4,800 1,633 4,800 19,789 7,929 15,845 52,569 17,151 46,425 $366,875 $249,343 $356,252 6,500 1,000 7,500 20,000 2,901 3,000 4,800 16,845 47,546 $368,671 100.0 100.0 100.0 100.0 104.4 57.7 100.0 85.1 90.5 100.5 100.0 100.0 100.0 100.0 104.4 100.0 100.0 106.3 102.4 103.5 2012 Adopted Budget • City Management - 9 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE INDIGENT DEFENSE - 024 GENERAL FUND Interim City Manager Michael Morales DEFINITION The purpose and function of this division is to fund and provide legal defense through contracted services for indigent defendants charged with violating City ordinances in all courts in which cases are prosecuted or to which they may be appealed in all cases when the court appoints defense counsel. The only service unit in this division is: Service Unit 132 - Indigent Defense EXPLANATORY NARRATIVE Service Unit 132 - Indigent Defense The expenditures in this service unit consists mainly of payment for legal counsel and associated costs for indigent defendants in accordance with constitutional mandates. The budget reflects the 2011 grant amount of $150,000 that the City was awarded from the Washington State Office of Public Defense. The City submitted a 2012 funding request in the amount of $175,000. The Governor called a Special Session of the Legislature in November to address a significant budget shortfall for this current fiscal year. Although the Legislature in recent years has protected much of the state funding provided for constitutionally mandated public defense services, they are delaying announcement of public defense grant awards to cities until the state Office of Public Defense (OPD) knows the outcome of the special session. (1) 2010 Service Unit 132 — Indigent Defense Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office & Operating Supplies $0 $0 $0 $0 $1,000 * 410 Professional Services 467,697 480,000 350,139 480,000 480,000 100.0 100.0 Total $467,697 $480,000 $350,139 $480,000 $481,000 100.2 100.2 Revenues 330 Intergovernmental Revenues $150,000 $150,000 $150,000 $150,000 $150,000 100.0 100.0 10 - City Management • 2012 Adopted Budget CITY OF i;iltUlla CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE RECORDS — 014 GENERAL FUND Interim City Manager Michael Morales City Clerk Deborah Kloster DEFINITION The Records Division maintains the official records of the City; takes and maintains a true record of all City Council meetings; provides proper legal noticing; processes and publishes resolutions, ordinances and other documents in accordance with the law; registers voters; accepts and processes requests for information under the Public Records Disclosure Act; administers oaths of office; and provides general information to the public. The City Clerk serves as Secretary to the Fire and Police Pension Boards and has designated the Human Resources Specialist as the administrative clerk for: recording meetings and proceedings; processing medical claims; calculating pensions and preparing correspondence. The service units in this division are: Service Unit 611— Legislation Service Unit 625 — Records PERFORMANCE STATISTICS Legislation 2010 Actual 2011 Amended Budget 2012 Proposed Budget Council Meetings (Regular, Special, Adjourned & Exec. Session) 47 40 44 Legislation Adopted (Resolution and Ordinance) 211 248 250 Legal Publications 104 110 112 Contracts Processed 105 111 115 Records Formal Public Disclosure Requests (excluding police & fire) 350 300 324 Oaths of Office administered 14 8 11 Bid openings 41 51 46 2012 Adopted Budget • City Management —11 AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1234 City Clerks 1.00 1.00 1.00 7123 Department Assistant III 1.00 1.00 1.00 10502 Deputy City Clerk 1.00 1.00 1.00 7161 Public Records Officer 1.00 1.00 1.00 Total Personnel 11) 4.00 4.00 4.00 (1) .60 FTE's funded by the Risk Management Fund (515). BUDGET SUMMARY Dept 014 Records (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 611 Legislation $129,124 $135,004 $124,330 $158,252 $149,526 110.8 94.5 625 Records 292,947 276,552 204,953 251,724 326,896 118.2 129.9 Total Expenditures $422,071 $411,556 $329,283 $409,976 $476,422 115.8 116.2 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 600 Capital Outlays Total Expenditures EXPLANATORY NARRATIVE $202,248 51,588 253,837 8,360 159,874 0 $212,186 $148,576 $197,150 51,010 36,831 51,010 263,196 185,408 248,160 9,200 4,067 9,200 139,159 123,141 135,949 0 16,667 16,667 $422,071 $411,556 $329,283 $409,976 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $176,382 83.1 37.0 84,401 165.5 17.7 260,783 99.1 54.7 9,200 100.0 1.9 206,439 148.4 43.3 0 0.0 $476,422 115.8 100.0 Service Unit 611- Legislation This service unit ensures that official procedures are followed within the City with regards to Council meetings, legal notices and documentation. Account 120 Overtime - This line consists of overtime incurred when generating council packets and attending council meetings. 12 - City Management • 2012 Adopted Budget Account 410 Professional Services - This budget includes the professional services for codification of ordinances for the Yakima Municipal Code. This account is also used for temporary help needed for coverage during leave times, interpretation services and File Maker Pro record program maintenance and upgrades. Account 440 Advertising - This account provides funds for legal advertising in the Yakima Herald - Republic of Council meeting agendas, public hearing notices and certification of ordinances enacted. This account exceeded the 2011 budget due to legal advertising of three ballot propositions. (1) 2010 Service Unit 611- Legislation Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $81,331 120 Overtime 721 140 Retirement/Term Cashout 0 Total 82,052 200 Personnel Benefits 19,767 310 Office and Operating Supplies 2,555 400 Other Services and Charges 410 Professional Services 8,599 420 Communications 1,515 430 Transportation / Training 0 440 Advertising 14,638 490 Miscellaneous 0 Total 24,751 Total Expenditures - Service Unit 611 $129,124 $85,736 $53,424 $71,938 2,000 216 2,000 0 11,546 11,546 87,736 19,583 2,500 65,187 13,843 1,324 85,484 19,583 2,500 1,500 7,162 5,000 1,685 438 1,685 1,000 0 1,000 20,000 35,661 42,000 1,000 716 1,000 25,185 43,976 50,685 $135,004 $124,330 $158,252 $56,834 66.3 79.0 2,000 100.0 100.0 11,000 95.3 69,834 79.6 81.7 35,423 180.9 180.9 2,500 100.0 100.0 8,000 1,770 1,000 30,000 1,000 41,770 $149,526 533.3 105.0 100.0 150.0 100.0 165.9 110.8 160.0 105.0 100.0 71.4 100.0 82.4 94.5 Service Unit 625 - Records This service unit includes election costs, public disclosure requests and pension related duties. Account 120 Overtime - Overtime in this service unit is primarily due to the Public Records Officer meeting response deadlines to public disclosure requests. Account 410 Professional Services - Funds are budgeted in this line item for professional services by temporary help needed for coverage during leave times. Account 490 Miscellaneous - This miscellaneous account fluctuates due to election costs, which vary depending on whether there is an election for council members and judges, and the number of issues on the ballot. The Constitution guarantees every American the right to vote. There is no charge to the individual for exercising this right; however, this privilege is estimated to cost the taxpayers $150,000 in 2012 for the 2011 election expenses. This does not include special election costs. If a special election should occur, a funding source would need to be identified. This line item also includes registration expenses for continuation of the City Clerk's professional development training; conferences and workshops and subscriptions and dues for the City Clerk, 2012 Adopted Budget • City Management -13 Deputy City Clerk and Public Records Officer in professional organizations. The following major expenses are included in this line item for 2012. Expense Amount 2011 Election Expenses $150,000 Registrations for Conferences and Seminars and Miscellaneous 2,800 Dues and Subscriptions 800 Total Expenses (1) 2010 Service Unit 625 - Records Actual Expenses 100 Salaries and Wages 110 Salaries and Wages $120,197 120 Overtime 0 140 Retirement/Term Cashout 0 Total 120,197 200 Personnel Benefits $31,821 300 Supplies 310 Office and Operating Supplies 4,537 350 Small Tools and Equipment 1,268 Total 5,806 400 Other Services and Charges 410 Professional Services 0 420 Communications 1,225 430 Transportation / Training 1,776 480 Repairs And Maintenance 0 490 Miscellaneous 132,122 Total 135,124 640 Machinery & Equipment 0 Total Expenditures - Service Unit 625 $292,947 Revenues 330 Intergovernmental Revenue (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $153,600 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $123,900 $83,390 $111,116 550 0 550 0 0 0 124,450 83,390 111,666 $31,427 $22,988 $31,427 5,500 1,778 5,500 1,200 965 1,200 $94,998 76.7 85.5 550 100.0 100.0 11,000 106,548 85.6 95.4 $48,977 155.8 155.8 6,700 2,743 6,700 5,000 3,977 5,000 2,574 1,136 2,794 2,300 821 2,300 500 0 500 103,600 73,231 74,670 113,974 79,165 85,264 0 16,667 16,667 $276,552 $204,953 $251,724 5,500 1,200 6,700 100.0 100.0 100.0 100.0 100.0 100.0 5,000 100.0 100.0 3,270 127.0 117.0 2,300 100.0 100.0 500 100.0 100.0 153,600 148.3 205.7 164,670 144.5 193.1 0 0.0 $326,896 118.2 129.9 $0 14 - City Management • 2012 Adopted Budget $5,000 $0 $0 $0 0.0 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE HUMAN RESOURCES - 016 GENERAL FUND Interim City Manager Michael Morales Human Resources Manager Colleen Chapman DEFINITION The Human Resources Division is responsible for the administration of a comprehensive human resource management program in accordance with Federal, State and local regulations. This division administers the following programs, plans or regulatory requirements: Collective bargaining - 13 labor units (State mandated Chapter 41.56 RCW) Charter Civil Service operations (City Charter mandate) Police and Fire Civil Service operations (State mandated Chapter 41.12 and 41.08 RCW) Retirement system administration (State mandated Chapter 41.28 RCW) ADA (Americans with Disabilities Act) administration (Federal and State mandate) FMLA (Family and Medical Leave Act) administration (Federal and State mandate) FTA / DOT random drug testing administration (Federal mandate) Pre-employment physical examination administration (City policy) Employment eligibility verification (I-9) (Federal mandate) Record Retention Act (State mandated Chapter 40.12 RCW) EEOC compliance (Federal mandate) FLSA (Fair Labor Standards Act) (Federal mandate) Self insurance for health insurance (City policy) Self insurance for Worker's Compensation (City policy) Self insurance for unemployment insurance (City policy) In addition, Human Resources administers the following benefit programs: ICMA 457 Deferred Compensation Plan (City policy and collectively bargained) Section 125 Plan (City policy and collectively bargained) Life insurance (City policy and collectively bargained) Disability insurance (City policy and collectively bargained) Unreimbursed medical spending accounts (City policy) Dependent day care program (City policy) The service units in this division are: Service Unit 103 - Service Unit 623 - Service Unit 627 - Service Unit 628 - Service Unit 629 - Criminal Justice Sales Tax Personnel Police and Fire Civil Service Charter Civil Service Affirmative Action 2012 Adopted Budget • City Management -15 PERFORMANCE STATISTICS Human Resources 2010 Actual 2011 Amended Budget 2012 Proposed Budget Permanent Budgeted Positions Authorized 735 720 714 Personnel Requisitions(') 81 91 60 Employment Tests Administered 40 89 70 Personnel Hired 100 91 60 Classification Studies Completed(2) 115 1 3 Training Programs Coordinated (In -House Training/Outside Provided) 62 463 75 Hours Invested in Labor Negotiations/Contract Admin/Grievances 3000 3000 4000 Hours Invested in FMLA Administration 400 500 500 Hours Invested in Employee Relations (Consultations on Staff Dev. Performance Evaluation / Improvement, Discipline Administration 1000 1200 1200 Personnel Action Forms (PA) processed(3) 2600 1928 1500 Performance Evaluations Issued 524 720 714 Police Relief and Pension Board Medical Claims Processed0) -0- 82 255 Fire Relief and Pension Board Medical Claims Processed0) -0- 48 190 Volunteer Fire and Police boards Medical Claims Processed0) -0- 0 2 Hours Invested in Police and Fire LEOFF 1 Pension calculations0) -0- 100 350 Hours Invested Preparing Items for Monthly Pension Board Meetings(4) -0- 1300 2600 (1) 31 permanent and 60 temporary in 2011. (2) Reflects updating class specifications for ADA compliance in 2010. (3) Reflects implementation of electronic Personnel Action Form. (4) Reflects Pension duties acquired July 2011 previously done by City Clerk's Office. AUTHORIZED PERSONNEL Class Code Position Title 2011 2012 2010 Amended Proposed Actual Budget Budget 1231 Human Resources Manager 1.00 1.00 1.00 10101 Deputy Human Resources Manager 1.00 1.00 1.00 10103 Human Resources Specialist(') 4.00 5.00 4.00 10104 Human Resources Assistant 1.00 1.00 1.00 10102 Chief Examiner 1.00 1.00 1.00 Total Personnel(-) 8.00 9.00 8.00 (1) 1 FTE approved by council effective June 2011, subsequently cut due to financial constraints for 2012. (2) 3.05 FTE's funded by Employee Benefit Funds (512, 513 & 514). In 2011, a number of organization and pension issues arose that necessitated some service and staffing changes in the Human Resources and City Clerks offices. The Human Resources Division underwent significant change in 2011 with the retirements of the Civil Service Chief Examiner and the Human Resources Manager. Additionally, a highly specialized Human Resources Specialist announced retirement in March 2012. These 3 employees represent a total combined loss of 77 years of experience and historical knowledge that will be lost within 12 months. 16 — City Management • 2012 Adopted Budget The Division assumed the administration of the LEOFF 1 Police and Fire retiree's pension program, which had been a primary job duty of the Deputy City Clerk. The responsibility includes calculation of pensions for LEOFF 1 and Prior Service Police and Fire members; coordinating insurance benefits; analyzing and processing medical claims and other duties associated with the pension program. The job function is complex and requires advanced technical skills due to the various state RCW's related to the Police and Fire Pension Acts that apply to LEOFF 1 retirees. Due to workload and loss of institutional knowledge in both the City Clerk's and Human Resources divisions it was not possible to absorb these new duties with existing resources. The City Council Budget Review Committee and the full City Council approved a FTE for Human Resources effective June 2011. BUDGET SUMMARY Dept 016 Human Resources (1) 2010 Expenditure Summary By Service Unit Actual 103 Criminal Justice Sales Tax .3% Inc $6,000 623 Personnel 146,684 627 Police and Fire Civil Service 135,726 628 Charter Civil Service 142,246 629 Diversity Promotion 500 Total Expenditures $431,156 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $7,500 $3,000 $7,500 153,240 130,891 192,532 142,938 95,250 135,738 143,258 97,564 137,796 500 328 500 $447,436 $327,033 $474,066 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $7,500 100.0 100.0 214,511 140.0 111.4 113,352 79.3 83.5 114,264 79.8 82.9 0 0.0 0.0 $449,628 100.5 94.9 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 100 Salaries and Wages $327,885 $326,368 $248,484 $354,350 $319,877 98.0 71.1 200 Personnel Benefits 79,127 81,043 57,229 80,773 92,441 114.1 20.6 Sub -Total Salaries and Benefits 407,012 407,411 305,713 435,123 412,318 101.2 91.7 300 Supplies 6,952 12,200 8,999 11,816 8,500 69.7 1.9 400 Other Services and Charges 17,192 27,825 12,322 27,127 28,810 103.5 6.4 Total Expenditures $431,156 $447,436 $327,033 $474,066 $449,628 100.5 100.0 EXPLANATORY NARRATIVE Service Unit 103 - Criminal Justice Sales Tax 3% The voter approved 0.3% Criminal Justice Sales Tax began in 2005. In order to adequately support the recruitment process for public safety related personnel, $10,000 of the new tax was allocated to Human Resources in a professional services account to provide for contract services, continuous testing for police and any necessary recruitment costs for other positions funded by the criminal justice sales tax. Since 2009, the budgeted allocation has been reduced to $7,500. 2012 Adopted Budget • City Management -17 (1) 2010 Service Unit 103 - Criminal Justice 3% Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services $6,000 $7,500 $3,000 $7,500 $7,500 100.0 100.0 Service Unit 623 - Personnel This service unit is responsible for the administration of the human resource management program. Account 120 Overtime - Overtime in this service unit is primarily due to operational needs and/or unexpected staffing interruptions. Account 410 Professional Services - This budgeted line item is for professional labor negotiations assistance in collective bargaining for Police (YPPA), Fire (IAFF), AFSCME Local 1122 contracts and management bargaining units, plus in-service training. (1) 2010 Service Unit 623 - Personnel Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $110,140 120 Overtime 0 140 Retirement/Term Cashout 0 Total 110,140 200 Personnel Benefits 26,290 300 Supplies 310 Office and Operating Supplies 3,451 350 Small Tools and Equipment 416 Total 3,867 400 Other Services and Charges 410 Professional Services 1,167 420 Communications 1,606 430 Transportation / Training 580 480 Repairs and Maintenance 185 490 Miscellaneous 2,850 Total 6,388 Total Expenditures - Service Unit 623 $146,684 $111,732 $90,333 $137,500 500 0 100 0 12,252 12,250 $150,945 112,232 102,585 149,850 26,930 20,380 28,103 4,000 2,293 3,500 1,000 869 1,000 135.1 109.8 500 500.0 0 0.0 151,445 134.9 101.1 46,866 166.8 5,000 3,162 4,500 2,000 322 1,500 1,879 1,613 2,879 1,000 589 1,000 500 236 500 3,700 2,003 4,200 9,079 4,764 10,079 $153,240 $130,891 $192,532 100.0 174.0 3,500 87.5 100.0 1,000 100.0 100.0 4,500 90.0 100.0 2,000 100.0 133.3 4,000 212.9 138.9 1,000 100.0 100.0 500 100.0 100.0 4,200 113.5 100.0 11,700 128.9 116.1 $214,511 140.0 111.4 18 - City Management • 2012 Adopted Budget Service Unit 627 - Police and Fire Civil Service This service unit administers the LEOFF 1 Police and Fire retiree's pension program. Revenues consist of Civil Service exam fees. Account 120 Overtime - Overtime in this service unit is primarily due to operational needs and/or unexpected staffing interruptions. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as outside legal services for the Police and/or Fire Civil Service Commission or other specialty services. (1) 2010 Service Unit 627 - PD & Fire Civil Svc Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $105,455 120 Overtime 0 140 Retirement/Term Cashout 0 Total 105,455 200 Personnel Benefits 27,380 300 Supplies 310 Office and Operating Supplies 739 350 Small Tools & Equipment 0 Total 739 400 Other Services and Charges 410 Professional Services 29 420 Communications 1,473 430 Transportation / Training 40 480 Repairs and Maintenance 220 490 Miscellaneous 389 Total 2,152 Total Expenditures - Service Unit 627 $135,726 $107,127 $69,194 $98,600 1,000 0 500 0 2,450 2,450 108,127 71,644 101,550 28,236 19,411 27,548 2,000 285 800 0 1,916 1,916 $84,021 78.4 85.2 1,000 100.0 200.0 0 0.0 85,021 78.6 83.7 23,021 81.5 83.6 2,000 2,200 2,716 500 11 100 1,724 880 1,724 1,000 229 1,000 250 118 250 1,100 756 850 4,574 1,994 3,924 1,000 50.0 125.0 0 * 0.0 1,000 50.0 36.8 500 100.0 500.0 1,960 113.7 113.7 500 50.0 50.0 250 100.0 100.0 1,100 100.0 129.4 4,310 94.2 109.8 $142,938 $95,250 $135,738 $113,352 79.3 83.5 Revenues 340 Charges for Goods and Services $0 $6,500 $0 $0 Service Unit 628 - Charter Civil Service This service unit maintains the City Charter mandated Charter Civil Services. $0 0.0 Account 120 Overtime - Overtime in this service unit is primarily due to operational needs and/or unexpected staffing interruptions. Account 410 Professional Services - This line item is used primarily for a consultant to perform reclassification studies. This varies from year to year based on the number of reclassification requests by employees. Account 440 Advertising - This account provides funds for extraordinary recruitment. 2012 Adopted Budget • City Management -19 (1) 2010 Service Unit 628 - Charter Civil Svc Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $103,811 120 Overtime 0 140 Retirement/Term Cashout 8,479 Total 112,291 200 Personnel Benefits 25,457 300 Supplies 310 Office and Operating Supplies 1,714 350 Small Tools and Equipment 132 Total 1,846 400 Other Services and Charges 410 Professional Services 59 420 Communications 1,168 430 Transportation / Training 40 440 Advertising 0 480 Repairs and Maintenance 171 490 Miscellaneous 1,214 Total 2,652 Total Expenditures - Service Unit 628 $142,246 $105,509 $66,903 $95,500 500 0 100 0 7,351 7,350 106,009 74,254 102,950 25,877 17,437 25,122 3,500 1,286 2,000 1,200 2,022 2,100 $82,910 78.6 86.8 500 100.0 500.0 0 0.0 83,410 78.7 81.0 22,554 87.2 89.8 4,700 3,308 4,100 1,000 22 100 1,872 899 1,724 1,100 323 1,100 600 0 600 400 189 400 1,700 1,130 1,700 6,672 2,564 5,624 $143,258 $97,564 $137,796 2,500 71.4 125.0 500 41.7 23.8 3,000 63.8 73.2 400 40.0 400.0 1,700 90.8 98.6 1,100 100.0 100.0 0 0.0 0.0 400 100.0 100.0 1,700 100.0 100.0 5,300 79.4 94.2 $114,264 79.8 82.9 Service Unit 629 - Affirmative Action This service unit was established as the result of a 1992 policy issue for affirmative action and "difficult to fill" professional and technical positions. With the implementation of a recruitment program of this nature, the City of Yakima will increase the opportunities of attracting technical skilled and qualified applicants. (1) 2010 Service Unit 629 - Affirmative Action Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office and Operating Supplies $500 20 - City Management • 2012 Adopted Budget $500 $328 $500 $0 0.0 0.0 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE UNEMPLOYMENT COMPENSATION - 512 GENERAL FUND Interim City Manager Michael Morales Human Resources Manager Colleen Chapman DEFINITION The Unemployment Compensation Reserve Fund covers unemployment claims filed by former employees. Revenues to this fund are generated through monthly accrual assessments made for each employee in operating funds with Salaries and Wages. This activity is recorded in one service unit, 623 Personnel. The service units in this division are: Service Unit 623 - Personnel Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues AUTHORIZED PERSONNEL The salary costs are an allocation of Human Resources personnel. Unemployment Compensation funds .35 FTE's in Human Resources (016). BUDGET SUMMARY Dept 512 Unemployment Comp Res. (1) 2010 Expenditure Summary By Service Unit Actual 623 Personnel $188,121 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End Revenue Summary By Service Unit 645 Interfund Distribution $149,700 Fund Balance Beginning Balance $393,885 Revenues Less Expenditures (38,421) Ending Balance $355,464 $312,477 $154,447 $206,077 $173,000 $133,038 $175,000 $376,490 $355,464 $355,464 (139,477) (21,409) (31,077) (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $318,064 101.8 154.3 $237,013 $334,055 $324,387 $173,000 100.0 98.9 $324,387 (145,064) $179,323 86.2 104.0 75.7 91.3 466.8 55.3 2012 Adopted Budget • City Management - 21 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages $22,992 200 Personnel Benefits 157,309 Sub -Total Salaries and Benefits 180,302 400 Other Services and Charges 5,590 900 Interfund Payment for Services 2,229 Total Expenditures $188,121 EXPLANATORY NARRATIVE $23,056 $21,917 $27,956 280,330 121,991 165,330 303,386 143,908 193,286 5,700 7,997 9,400 3,391 2,542 3,391 $312,477 $154,447 $206,077 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $23,252 100.9 7.3 281,066 100.3 88.4 304,318 100.3 95.7 9,400 164.9 3.0 4,346 128.2 1.4 $318,064 101.8 100.0 Service Unit 623 - Personnel This service unit is used to pay for the administration and payments of unemployment benefits. $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 WORKERS' UNEMPLOYMENT BENEFITS PAID Last Eight Years Actual Expenditures, 2011 Year -End Estimate and 2012 Budget $275,000 $151,859 $160,000 $119,482 $115,023 $114,242 $98,525 : rail: $79,410 r IMI 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Actual Actual Actual Actual Actual Actual Actual Actual YE Estimate Budget Account 120 Overtime - Overtime in this service unit is primarily due to operational needs and/or unexpected staffing interruptions. Account 200 Personnel Benefits/Unemployment Compensation Benefits -This account pays for unemployment claims filed by former employees as well as the benefits related to the salaries and wages paid from this fund. Account 410 Professional Services - This account pays for our third party administrator, Talx UCXpress Administrative Services. 22 - City Management • 2012 Adopted Budget (1) 2010 Service Unit 623 - Personnel Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $22,992 120 Overtime 0 140 Retirement/Term Cashout 0 Total 22,992 200 Personnel Benefits 157,309 410 Professional Services 5,590 990 Interfund Admin Charges 2,229 Total Expenditures - Service Unit 623 $188,121 $22,956 $17,016 $22,956 100 0 100 0 4,901 4,900 23,056 280,330 5,700 3,391 21,917 121,991 7,997 2,542 27,956 165,330 9,400 3,391 $312,477 $154,447 $206,077 $23,152 100.9 100.9 100 100.0 100.0 0 0.0 23,252 100.9 83.2 281,066 100.3 170.0 9,400 164.9 100.0 4,346 128.2 128.2 $318,064 101.8 154.3 Service Unit 645 - Interfund Distribution Interfund revenues are generated through monthly accrual assessments made for each employee in operating funds with Salaries and Wages. The reserve balance is stable. (1) 2010 Service Unit 645 - Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 360 Miscellaneous Revenues $149,700 $173,000 $133,038 $175,000 $173,000 100.0 98.9 Service Unit 699 - General Revenues Beginning balance is the accumulated savings from prior year activity in the fund. (1) 2010 Service Unit 699 - General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $393,885 $376,490 $355,464 $355,464 $324,387 86.2 91.3 2012 Adopted Budget • City Management - 23 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE MEDICAL / DENTAL COVERAGE - 513 GENERAL FUND Interim City Manager Michael Morales Human Resources Manager Colleen Chapman DEFINITION This fund is used to pay group medical and dental claims for covered employees and retirees and their eligible dependents. Revenues for this fund are generated from operating funds with payroll activities through monthly assessments made for each covered employee. Additionally, employees contribute monthly from payroll and retirees pay the full cost of coverage monthly from their pension checks. In order to pay all medical / vision / dental claims and maintain reserves at acceptable levels, rates charged against all operating funds have been adjusted for 2012. The 2012 total revenue, which includes estimated contributions from operating funds, employees' payroll deductions, retiree contributions and interest earnings are projected at $11,243,185. The service units in this division are: Service Unit 623 - Personnel Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues AUTHORIZED PERSONNEL The salary costs are an allocation of Human Resources personnel. Employee Health Benefit Reserve funds 1.35 FTE's in Human Resources (016). BUDGET SUMMARY Dept 513 Emp. Health Benefit Res. (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 623 Personnel $10,364,643 Revenue Summary By Service Unit 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $9,319,791 808,050 $10,127,841 $11,026,761 $7,992,809 $10,939,980 $9,702,325 $7,068,973 $9,582,625 786,760 454,494 810,400 $10,489,085 $7,523,467 $10,393,025 $11,219,378 101.8 102.6 $10,416,825 826,360 $11,243,185 107.4 105.0 107.2 108.7 102.0 108.2 $2,774,762 (236,803) $2,537,960 $2,753,493 $2,537,960 $2,537,960 (537,676) (469,342) (546,955) $2,215,817 $2,068,618 $1,991,005 $1,991,005 23,807 $2,014,812 72.3 (4.4) 90.9 78.5 (4.4) 101.2 24 - City Management • 2012 Adopted Budget (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total 100 Salaries and Wages $100,320 200 Personnel Benefits 9,147,298 Sub -Total Salaries and Benefits 9,247,618 300 Supplies 22 400 Other Services and Charges 1,002,318 900 Interfund Payment for Services 114,685 Total Expenditures $10,364,643 EXPLANATORY NARRATIVE $100,197 $84,192 $101,097 9,684,509 7,128,220 9,684,509 9,784,706 7,212,412 9,785,606 4,000 869 4,000 1,086,981 666,225 999,300 151,074 113,304 151,074 $98,352 9,988,874 10,087,226 4,000 979,525 148,627 $11,026,761 $7,992,809 $10,939,980 $11,219,378 98.2 103.1 103.1 100.0 90.1 98.4 101.8 0.9 89.0 89.9 0.0 8.7 1.3 100.0 Service Unit 623 — Personnel This service unit is used to pay for the administration and payments of group medical and dental claims. $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 WORKERS' HEALTH BENEFITS PAID (MEDICAL / DENTAL / VISION) Last Eight Years Actual Expenditures, 2011 Year -End Estimate and 2012 Budget X9.660.000 $9,960,000 $9,123,943 'R74',72 $8,414,467 $7,514,279 57 770 456 '.6 568 973 '.6 553 320 $6,360,159 1 1 1 1 1 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Actual Actual Actual Actual Actual Actual Actual Actual YE Estimate Budget Account 120 Overtime - Overtime in this service unit is primarily due to operational needs and/or unexpected staffing interruptions. Account 200 Personnel Benefits - This line item also includes funding for medical, dental, and vision claims for covered employees and retirees along with their eligible dependents. Increases in this fund are attributable to medical cost inflation (estimated at 6-10%), an aging workforce with minimal turnover (including LEOFF I medical costs) and a large number of claims exceeding $35,000. As of September 30, 2011 there are 13 claimants who claims experience have exceeded $35,000, or a total of approximately $2,258,835. Account 410 Professional Services - This line item accounts for administrative service charges paid to third party administrator (TPA). Starting January 1, 2012 Employee Benefit Management Services 2012 Adopted Budget • City Management — 25 (EBMS) will be the new TPA reflecting an approximate 9% cost savings from the current provider Healthcare Management Administrators (HMA). Service Unit 623 - Personnel (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Actual Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $100,320 120 Overtime 0 140 Retirement/Term Cashout 0 Total 100,320 200 Personnel Benefits 9,147,298 300 Supplies 310 Office and Operating Supplies 22 350 Small Tools and Equipment 0 Total 22 400 Other Services and Charges 410 Professional Services 516,794 420 Communications 2,924 430 Transportation / Training 339 460 Insurance 478,118 480 Repairs and Maintenance 0 490 Miscellaneous 4,142 Total 1,002,318 990 Interfund Admin Charges 114,685 Total Expenditures - Service Unit 623 $10,364,643 $99,197 $69,489 $99,197 1,000 0 1,000 0 14,702 900 100,197 84,192 101,097 9,684,509 7,128,220 9,684,509 3,000 0 3,000 1,000 869 1,000 $97,352 1,000 0 98,352 9,988,874 4,000 869 4,000 548,000 367,254 538,000 4,500 85 4,500 1,000 211 1,000 527,681 297,850 450,000 400 0 400 5,400 825 5,400 1,086,981 666,225 999,300 151,074 113,304 151,074 $11,026,761 $7,992,809 $10,939,980 3,000 1,000 4,000 98.1 100.0 98.2 103.1 100.0 100.0 100.0 98.1 100.0 0.0 97.3 103.1 100.0 100.0 100.0 548,000 100.0 101.9 4,725 105.0 105.0 1,000 100.0 100.0 420,000 79.6 93.3 400 100.0 100.0 5,400 100.0 100.0 979,525 90.1 98.0 148,627 98.4 98.4 $11,219,378 101.8 102.6 Service Unit 645 - Interfund Distribution Revenues Factors that affect this revenue are the coverage elected by the employee (employee only or family) and the number of budgeted positions. The following reflects the total base premium rates charged. (These rates are then used to calculate the portion paid by the City and employees based on negotiated formulas). 2010 2011 vs. 2010 2011 vs. 2012 % Change Description Actual Budget 2011 Proposed 2012 LEOFF I Employees $714.80 $722.79 $7.99 $748.71 3.6% All Other Employees 531.02 490.93 (40.09) 576.50 17.4% Dependent(s) 466.74 614.68 147.94 695.71 13.2% Dental 87.85 84.52 (3.33) 91.96 8.8% (1) 2010 Service Unit 645 - Interfund Dist Rev Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 360 Miscellaneous Revenues $9,319,791 26 - City Management • 2012 Adopted Budget $9,702,325 $7,068,973 $9,582,625 $10,416,825 107.4 108.7 Service Unit 699 — General Revenues Miscellaneous revenues include retired employee contributions and investment interest. The 2012 revenue budget includes $200,000 in stop loss recoveries. Stop loss recoveries are unpredictable in both occurrence and magnitude. This reserve is below the insurance board's policy and recommendations for reserve levels for self-insured programs. (1) 2010 Service Unit 699 — General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues — Service Unit 699 $2,774,762 808,050 $3,582,812 $2,753,493 $2,537,960 $2,537,960 786,760 454,494 810,400 $3,540,253 $2,992,453 $3,348,360 $1,991,005 826,360 $2,817,365 72.3 105.0 79.6 78.5 102.0 84.1 2012 Adopted Budget • City Management — 27 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE WORKER'S COMPENSATION - 514 GENERAL FUND Interim City Manager Michael Morales Human Resources Manager Colleen Chapman DEFINITION This fund is used to pay industrial insurance medical claims and provide time loss payments to City employees injured while performing their assigned duties. Revenues for this fund are generated through monthly accrual assessments made for each employee in operating funds with Salaries and Wages. In addition, this fund will provide a portion of the wage and benefit costs for the Human Resources Manager, Deputy Human Resources Manager, Human Resources Specialist and Human Resources Assistant who administer this fund and assist in developing safety training programs. This activity is recorded in one service unit, 623 Personnel. The service units in this division are: Service Unit 623 - Personnel Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues AUTHORIZED PERSONNEL The salary costs are an allocation of Human Resources personnel. Workers Compensation funds 1.35 FTE's in Human Resources (016). BUDGET SUMMARY Dept 514 Workers Comp Reserve (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 623 Personnel $1,222,828 Revenue Summary By Service Unit 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $1,222,104 8,793 $1,230,897 $1,352,030 $995,878 $1,271,189 $1,108,008 $803,013 $1,113,600 1,000 103,479 104,500 $1,109,008 $906,491 $1,218,100 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $1,363,785 100.9 107.3 $1,113,600 1,000 $1,114,600 100.5 100.0 100.5 100.0 1.0 91.5 $1,169,263 8,070 $1,177,333 $1,184,406 $1,177,333 $1,177,333 (243,022) (89,387) (53,089) $941,383 $1,087,946 $1,124,244 $1,124,244 (249,185) $875,058 94.9 102.5 93.0 95.5 469.4 77.8 28 - City Management • 2012 Adopted Budget (1) 2010 Expenditure Summary By Type Actual 100 Salaries and Wages $82,654 200 Personnel Benefits 868,906 Sub -Total Salaries and Benefits 951,560 300 Supplies 3,763 400 Other Services and Charges 246,823 900 Interfund Payment for Services 20,682 Total Expenditures $1,222,828 EXPLANATORY NARRATIVE (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $81,769 $67,448 $89,869 998,642 659,110 898,642 1,080,411 726,558 988,511 5,382 333 5,382 245,200 253,210 256,259 21,037 15,778 21,037 $1,352,030 $995,878 $1,271,189 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $92,389 113.0 6.8 977,011 97.8 71.6 1,069,400 99.0 78.4 5,382 100.0 0.4 270,200 110.2 19.8 18,803 89.4 1.4 $1,363,785 100.9 100.0 Service Unit 623 - Personnel This service unit is used to pay for workers compensation administration and payments. $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 WORKERS' COMPENSATION BENEFITS PAID Last Eight Years Actual Expenditures, 2011 Year -End Estimate and 2012 Budget $1,114,330 $950,000 $975,000 $881,927 $925,000 $846,900 $816,221 . . . . . $593,752 $614,757 $614,757 . . . . . 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Actual Actual Actual Actual Actual Actual Actual Actual YE Estimate Budget Account 120 Overtime - Overtime in this service unit is primarily due to operational needs and/or unexpected staffing interruptions. Account 200 Personnel Benefits - This line item also includes funding for industrial medical and time loss disability claims filed by employees. Account 410 Professional Services - This account is for professional, vocational, legal and administrative services connected with administration of Workers' Compensation claims. This line item includes funding for the Safety and Health Committee. Account 430 Transportation/Training - This account, along with account 490, includes funding for the Safety and Health Committee. 2012 Adopted Budget • City Management - 29 (1) 2010 Service Unit - 623 Personnel Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $82,654 120 Overtime 0 140 Retirement/Term Cashout 0 Total 82,654 200 Personnel Benefits 868,906 300 Supplies 310 Office and Operating Supplies 3,686 350 Small Tools and Equipment 77 Total 3,763 400 Other Services and Charges 410 Professional Services 186,095 430 Transportation / Training 0 460 Insurance 59,510 480 Repairs and Maintenance 287 490 Miscellaneous 930 Total 246,823 990 Interfund Admin Charges 20,682 Total Expenditures - Service Unit 623 $1,222,828 $81,269 $60,097 $81,269 500 0 500 0 7,351 8,100 81,769 67,448 89,869 998,642 659,110 898,642 4,982 333 4,982 400 0 400 $83,439 102.7 102.7 500 100.0 100.0 8,450 104.3 92,389 113.0 102.8 977,011 97.8 108.7 5,382 333 5,382 176,500 193,847 191,500 1,600 0 1,600 62,000 58,059 58,059 500 236 500 4,600 1,067 4,600 245,200 253,210 256,259 21,037 15,778 21,037 $1,352,030 $995,878 $1,271,189 4,982 100.0 100.0 400 100.0 100.0 5,382 100.0 100.0 201,500 114.2 105.2 1,600 100.0 100.0 62,000 100.0 106.8 500 100.0 100.0 4,600 100.0 100.0 270,200 110.2 105.4 18,803 89.4 89.4 $1,363,785 100.9 107.3 Service Unit 645 - Interfund Distribution Revenues for this fund are generated through monthly accrual assessments made for each employee in operating funds with Salaries and Wages. This system is anticipated to cover current year costs. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 645 - Interfund Dist Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 360 Miscellaneous Revenues $1,222,104 $1,108,008 $803,013 $1,113,600 $1,113,600 100.5 100.0 Service Unit 699 - General Revenues This service unit includes interest revenue as well the beginning balance of accumulated savings from prior year activity in the fund. (1) 2010 Service Unit 699 - General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues - Service Unit 699 $1,169,263 8,793 $1,178,056 $1,184,406 $1,177,333 $1,177,333 1,000 103,479 104,500 $1,185,406 $1,280,811 $1,281,833 $1,124,244 94.9 95.5 1,000 100.0 1.0 $1,125,244 94.9 87.8 30 - City Management • 2012 Adopted Budget CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE WELLNESS & EMPLOYEE ASSISTANCE - 516 GENERAL FUND Interim City Manager Michael Morales Human Resources Manager Colleen Chapman DEFINITION This fund is used for the Wellness Program and the Employee Assistance Program (EAP). The Employee Assistance Program includes the Random Drug, Alcohol Testing Program and training for the City of Yakima as required by federal law. The service units in this division are: Service Unit 645 Service Unit 655 Service Unit 656 Service Unit 699 - Interfund Distribution - Wellness Program - Employee Assistance Program - General Revenues BUDGET SUMMARY Dept 516 Wellness / EAP Fund (1) Expenditure Summary By Service Unit 2010 Actual 655 Wellness Program $34,298 656 Employee Assistance Program 29,598 Total Expenditures $63,896 (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenue Summary By Service Unit 645 Interfund Distribution Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $39,885 $14,775 $39,885 40,000 15,156 24,000 $79,885 $29,931 $63,885 $60,000 150.4 150.4 32,000 80.0 133.3 $92,000 115.2 144.0 $68,303 $142,962 4,406 $147,368 $60,000 $0 $60,000 $122,869 $147,368 $147,368 (19,885) (29,931) (3,885) $102,984 $117,437 $143,483 $60,000 100.0 100.0 $143,483 (32,000) $111,483 116.8 160.9 108.3 97.4 823.6 77.7 2012 Adopted Budget • City Management - 31 Expenditure Summary By Type 300 Supplies 400 Other Services and Charges 600 Capital Outlays Total Expenditures (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End EXPANATORY NARRATIVE $3,757 54,026 6,113 $63,896 $8,300 $6,343 $7,700 66,585 23,588 49,585 5,000 0 6,600 $79,885 $29,931 $63,885 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $6,700 80.7 7.3 65,300 98.1 71.0 20,000 400.0 21.7 $92,000 115.2 100.0 Service Unit 645 - Interfund Distribution This fund is supported by a transfer from operating funds of the City's portion of insurance premiums budgeted for unfilled / vacant positions. The increase in medical premiums in the past few years has warranted an increase in support to this fund. The insurance industry recognizes that an active wellness program is effective to improve the overall health of participants, which could positively affect future medical costs. (1) 2010 Service Unit 645 - Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 360 Miscellaneous Revenues $68,303 $60,000 $0 $60,000 $60,000 100.0 100.0 Service Unit 655 - Wellness Program The Wellness Program provides the opportunity to all employees to improve their physical, mental and emotional well being. It also provides an avenue for medical cost containment, all in a positive, supportive environment that promotes healthy lifestyle choices. Account 410 Professional Services - Funds are budgeted in this line item for professional services for programs such as Health Heart, flu shots and exercise programs. Account 640 Machinery and Equipment - This account pays for exercise equipment. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 655 - Wellness Program Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 300 Supplies 310 Office and Operating Supplies $206 350 Small Tools and Equipment 3,551 Total 3,757 $2,600 $148 $1,000 5,000 6,196 6,000 $1,000 5,000 6,000 7,600 6,343 7,000 38.5 100.0 79.0 100.0 83.3 85.7 32 - City Management • 2012 Adopted Budget 400 Other Services and Charges 410 Professional Services 19,338 420 Communications 430 Transportation / Training 480 Repairs And Maintenance 1,110 490 Miscellaneous 3,911 Total 24,427 640 Machinery and Equipment 6,113 Total Expenditures - Service Unit 655 $34,298 69 0 20,000 4,172 20,000 755 1 755 1,330 500 1,330 0 5,200 0 3,759 0 4,200 27,285 8,432 26,285 5,000 0 6,600 $39,885 $14,775 $39,885 20,000 2,470 1,330 5,000 5,200 34,000 20,000 $60,000 100.0 327.1 100.0 100.0 124.6 400.0 150.4 100.0 327.1 100.0 123.8 129.4 303.0 150.4 Service Unit 656 - Employee Assistance Program The Employee Assistant Program (EAP) offers free and confidential services to all employees and their families. The EAP assists in helping people to identify and resolve personal problems that may be affecting their lives and job performance. This fund also includes job development and training activities. Account 410 Professional Services - Funds are budgeted in this line item for professional services for the provider of EAP assistance, required drug and alcohol testing and related training. (1) 2010 Service Unit - 656 Emp. Assist Program Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office and Operating Supplies $0 400 Other Services and Charges 410 Professional Services 29,598 430 Transportation / Training 0 490 Miscellaneous 0 Total 29,598 Total Expenditures - Service Unit 656 $29,598 $700 $0 $700 38,000 15,056 22,000 500 0 500 800 100 800 39,300 15,156 23,300 $40,000 $15,156 $24,000 $700 100.0 100.0 30,000 79.0 136.4 500 100.0 100.0 800 100.0 100.0 31,300 79.6 134.3 $32,000 80.0 133.3 Service Unit 699 - Revenues The beginning balance is the accumulated savings from prior year activity in the fund. (1) 2010 Service Unit - 699 General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $142,962 $122,869 $147,368 $147,368 $143,483 116.8 97.4 2012 Adopted Budget • City Management - 33 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE PURCHASING - 019 GENERAL FUND Interim City Manager Michael Morales Purchasing Manager Sue Ownby DEFINITION This division consists of one service unit, Service Unit 632 - Purchasing. City/County Purchasing functions were merged November 1, 2009. As a result, City Purchasing is responsible for City and County procurements greater in value than $7,500 and $5,000, respectively, with the exception of Capital Projects and Utilities. There is a policy issue for 2012 to add one Buyer and delete the temporary DAII position. The Purchasing Division is tasked with the execution and administration of the following: The timely and cost-effective procurement of goods and services in compliance with pertinent laws and regulations to assist internal customers of the City and County to fulfill their mission. Take advantage of opportunities to leverage the combined purchasing power of the City and County. Provide excellent customer service to City and County departments and divisions. Establish and maintain communications with internal customers in an effort to improve performance. Establish and maintain vendor relationships. The City/County Purchasing Division strives to promote competition, impartiality, conservation of funds, transparency, accountability, and maximum return on investment. The Purchasing divisions mission statement abbreviated is "Quality Service, Responsible Public Procurement." The only service unit in this division is: Service Unit 632 - Purchasing 34 - City Management • 2012 Adopted Budget PERFORMANCE STATICS City 2010 Actual 2011 Amended Budget 2012 Proposed Budget Bid Processes Averted YTD (utilizing interlocal agreements, State contracts and sole source procurements) 33 50 50 Formal Sealed Bids Processed (over $25,000) 26 34 32 Written & Informal Quotes Processed ($7,500 to $25,000) 64 60 60 # Units Surplus Disposed of/ Gross Revenues 326/$37,387 412/$125,699 350/$50,000 Dollar Value of Purchase Orders Processed $13,730,070 $23,711,366 $15,000,000 Dollar Value of Tenure Contracts Administeredm $10,698,271 $6,199,309 $11,000,000 Total Dollar Value of Contractual Responsibility $24,428,342 $29,910,675 $26,000,000 County Bid Processes Averted YTD (utilizing interlocal agreements, State contracts and sole source procurements) 26 30 50 Formal Sealed Bids Processed (over $25,000) 20 13 25 Written & Informal Quotes Processed ($5,000 to $25,000) 42 24 35 Dollar Value of Purchase Orders Processed $4,063,726 $5,519,910 $6,500,000 Dollar Value of Tenure Contracts Administeredm $7,152,745 $9,583,390 $11,000,000 Total Dollar Value of Contractual Responsibility $11,216,471 $15,103,300 $17,500,000 Joint (both City and County) Formal Sealed Bids Processed (over $25,000) n/a 12 15 Formal Sealed Written Quotes Processed ($5,000 to $25,000) n/a 12 15 Dollar Value of Tenure Contracts Administeredm n/a $5,253,560 $7,000,000 Total City/County Contractual Responsibility n/a $50,267,535 $50,500,000 (1) 146 City/Cotulty/Joint Contracts Administered 2011 AUTHORIZED PERSONNEL Class Code Position Title 1232 City/County Procurement Manager 2231 Buyer I 2233 Purchasing Assistant 2234 Buyer II 11805 Senior Buyer Total Personnel (1) Buyer I position added in 2012 (see Policy Issue) 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 5.00 5.00 6.00 2012 Adopted Budget • City Management — 35 BUDGET SUMMARY Dept 019 Purchasing (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 632 Purchasing Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges Total Expenditures EXPLANATORY NARRATIVE $415,042 (1) 2010 Actual $301,206 84,750 385,956 14,043 15,043 $415,042 $452,835 $325,056 $452,835 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $327,460 $237,727 $327,460 90,430 67,453 90,430 417,889 11,500 23,445 305,180 5,795 14,081 417,889 11,500 23,445 $452,835 $325,056 $452,835 $527,535 116.5 116.5 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $366,739 112.0 69.5 120,600 133.4 22.9 487,340 116.6 92.4 11,500 100.0 2.2 28,695 122.4 5.4 $527,535 116.5 100.0 Service Unit 632 - Purchasing The 2011 budget reflected the merging of the City and County Purchasing functions into one entity, with the City being the lead agency. RCW 39.34 permits local governmental units to make the most efficient use of their powers by enabling them to cooperate with each other. For the first two years, the County agreed to compensate the city for 50% of their annual budget. For 2012, the County has approved a new allocation to 57% County, 43% City, which includes the increased salary cost to add one Buyer and delete the temporary Department Assistant. Revenues consist of Yakima County's 57% (County)/43% (City) split, per the Interlocal Agreement that merged the two purchasing functions. The Agreement will be modified to reflect the increased costs to the County in November, 2011. For 2012, actual staff time for projects will be tracked and charged back to County departments, so allocations will be adjusted accordingly in 2013. Account 420 Communications - This account provides for wireless communication costs, telephone services and postage. Account 430 Transportation/Training - This fund is used to train and certify current and new employees. Currently, the Purchasing Manager maintains CPPB and CPPO certifications, and the Senior Buyer maintains her CPPB certification. The Buyer II will take her CPPB test October, 2011. The Buyer I will take her CPPB test May, 2012. Maintaining these certifications requires continuing professional education points each year and is a requirement of their respective jobs. An additional $2,500 was added for one time only in 2012, to have staff intermittently attend the National Institute of Governmental Purchasing's Annual Forum. This is only the 2nd time the National Forum has been in the Pacific Northwest in over 25 years. The forum presents an excellent opportunity for staff to attend over 200 workshops that are relevant to City/County Purchasing operations. Staff will also be volunteering while attending to defray registration costs. 36 - City Management • 2012 Adopted Budget Account 440 Advertising - This line item mainly provides for the advertising for bids on projects. Service Unit 632 - Purchasing (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries And Wages 200 Personnel Benefits 300 Supplies 310 Office And Operating Supplies 350 Small Tools And Equipment Total 400 Other Services And Charges 420 Communications 430 Transportation / Training 440 Advertising 480 Repairs And Maintenance 490 Miscellaneous Total Total Expenditures - Service Unit 632 Revenues 330 Intergovernmental Revenues $301,206 84,750 9,695 4,348 14,043 3,572 3,073 980 313 7,105 $327,460 $237,727 $327,460 90,430 67,453 90,430 7,000 3,980 7,000 4,500 1,814 4,500 $366,739 112.0 112.0 120,600 133.4 133.4 11,500 4,420 4,825 500 1,000 12,700 5,795 11,500 2,977 1,422 989 506 8,188 4,420 4,825 500 1,000 12,700 15,043 23,445 14,081 23,445 $415,042 $452,835 $325,056 $452,835 7,000 4,500 11,500 5,070 7,325 1,000 1,000 14,300 28,695 $527,535 100.0 100.0 100.0 114.7 151.8 200.0 100.0 112.6 122.4 116.5 100.0 100.0 100.0 114.7 151.8 200.0 100.0 112.6 122.4 116.5 $210,282 $225,000 $151,170 $225,239 $298,572 132.7 132.6 2012 Adopted Budget • City Management - 37 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE COMMUNITY RELATIONS - 125 Interim City Manager Michael Morales Community Relations Manager Randy Beehler DEFINITION The Community Relations Division has three primary areas of responsibility: 1. Management and administration of the City's community relations program The community relations program focuses on three key objectives: 1) proactive media relations; 2) providing communications support to all City departments; and, 3) creating better opportunities for community involvement in the development and implementation of City policy and services. In 2011, the City enhanced its use of social media through increased postings on both the official City Facebook page and the official City Twitter site. The number of media inquiries responded to by the division continued to trend upward, as has been the case since the inception of the community relations program seven years ago. The program continues to adapt to the evolving community relations needs of the City and appropriate adjustments in the allocation of resources are made accordingly. 2. Operation of two cable television channels: 1) YCTV (Charter Cable channel 21), and 2) Y -PAC (Charter Cable channel 22). Two staff members, the Cable Television Coordinator and the Community Programming Coordinator, primarily focus on providing equipment, facilities, training, and technical support to YCTV community access producers. Additional YCTV duties include scheduling programming and coordinating volunteer activities. Two staff members, the Municipal Producer and the Community Programming Assistant, primarily focus on producing public affairs programming for Y -PAC. Division staff also advises other City divisions and departments on video equipment purchases and provide various audio/visual support services throughout the City. 3. Negotiate and monitor compliance with cable and telecommunications franchises. The Community Relations Manager is primarily responsible for oversight of the one cable communications system franchise and seven telecommunications system franchises currently in effect. No General Fund tax revenues are expended in the Community Relations Division budget. Community Relations Division activities and operations are funded exclusively by dedicated revenue generated by cable communications system rights-of-way fees, an Access Facilities and 38 - City Management • 2012 Adopted Budget Equipment Grant provided by Charter Communications, and other minor miscellaneous revenue sources. The service units in this division are: Service Unit 428 - Service Unit 434 - Service Unit 612 - Service Unit 699 - Capital Improvement Cable Communications Community Relations General Revenues PERFORMANCE STATISTICS (1) (2) (3) (4) (5) (6) (7) Community Relations Division 2010 Actual 2011 Amended Budget YCTV community programming(') 101 programs -42.25 hours 108 programs — 47.5 hours "Imported" Programming(2) 165 programs —132.75 hours 173 programs —131.25 hours Production Equipment (cameras, misc, etc.) Used by YCTV producers(3) 117 hours per week 125 hours per week Editing Equipment Use by YCTV producers(4) 77 hours per week 84 hours per week YCTV Producers Trained(5) 29 35 YPAC Programming(6) 314 programs — 387.35 hours 322 programs — 385.5 hours Program Sales Revenue(%) $563 $470 Number of programs and hours of community programming produced through YCTV. Number of programs and hours of "imported" YCTV programming, which consists of programs produced elsewhere and aired on YCTV at the request of a local community members. Community use of YCTV field production equipment. Community use of YCTV editing equipment. Number of community members trained as YCTV producers. Number of programs and hours of public affairs programming produced through Y -PAC. Revenue from sales of copies of YCTV and Y -PAC programs. The statistics compare January through September 2010 with January through September 2011. AUTHORIZED PERSONNEL Class Code Position Title 1255 Community Relations Manager 2251 Cable Television Coordinator 2252 Community Programming Coordinator 2253 Community Programming Assistant 2254 Municipal Producer Total Personnelw (1) Community Relations fund .20 FTE's in City Council (012). 2011 2010 Amended Actual Budget 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 2012 Proposed Budget 1.00 1.00 1.00 1.00 1.00 5.00 5.00 2012 Adopted Budget • City Management - 39 BUDGET SUMMARY Dept 125 Community Relations (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 428 Capital Improvement 434 Cable Communications 612 Community Relations Total Expenditures Revenue Summary By Service Unit 434 Cable Communications 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $30,057 480,223 2,851 $513,131 $39,000 $6,274 $39,000 610,454 342,144 610,467 7,500 303 6,000 $656,954 $348,721 $655,467 $39,000 509,554 46,000 $594,554 100.0 83.5 613.3 90.5 100.0 83.5 766.7 90.7 $521,486 500 $521,986 $474,950 $393,153 $495,150 0 0 0 $494,950 104.2 100.0 0 $474,950 $393,153 $495,150 $494,950 104.2 100.0 $893,104 8,855 $901,959 $818,106 $901,959 $901,959 (182,004) 44,432 (160,317) $636,102 $946,391 $741,642 $741,642 (99,604) $642,038 90.7 54.7 100.9 82.2 62.1 86.6 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 100 Salaries and Wages $301,033 $302,791 $220,746 $302,791 $288,983 95.4 48.6 200 Personnel Benefits 88,234 88,265 67,213 88,265 97,516 110.5 16.4 Sub -Total Salaries and Benefits 389,267 391,056 287,958 391,056 386,499 98.8 65.0 300 Supplies 16,771 54,162 14,055 53,175 54,203 100.1 9.1 400 Other Services and Charges 29,570 44,735 19,411 44,235 83,617 186.9 14.1 600 Capital Outlays 42,392 132,000 0 132,000 37,000 28.0 6.2 900 Interfund Payment for Services 35,131 35,001 27,297 35,001 33,235 95.0 5.6 Total Expenditures $513,131 $656,954 $348,721 $655,467 $594,554 90.5 100.0 EXPLANATORY NARRATIVE Service Unit 428 - Capital Improvement This service unit provides accurate tracking of expenditures using funds from an Access Television Facilities and Equipment Grant provided to the City by Charter Communications as per its cable communications franchise agreement with the City. Use of Grant moneys is restricted to expenditures related to YCTV and Y -PAC equipment and facilities. Constraint has been exercised in the expenditure of Grant moneys in order to provide adequate capital funds during the remaining three years (2012 - 2014) of the Charter Communications franchise agreement, during which no Grant payments will be received. 40 - City Management • 2012 Adopted Budget CAPITAL OUTLAY Item Cost Funding Source Justification Y -PAC acquisition gear (cameras, microphones, cords, etc.) $7,000 Franchise Fees Improve quality and versatility of equipment used by division staff in the production of Y -PAC programming. YCTV acquisition gear (cameras, microphones, cords, etc.) 5,000 Franchise Fees Improve quality and versatility of equipment used by community producers in the production of YCTV programming. YCTV / Y -PAC facility Studio "A" lighting upgrade 15,000 Franchise Fees Studio "A" lighting fixtures currently in use range in age from 5 to 22 years. Replacing outdated lighting fixtures in Studio "A" with modern fluorescent fixtures will improve both video quality and safety. YCTV/Y-PAC facility Studio "A" camera pedestal upgrade 20,000 Franchise Fees & Access Television Facilities & Equipment Grant Studio "A" camera pedestals currently in use range in age from 17 to 23 years. Upgrading the three camera pedestals will improve overall production quality in Studio "A". YCTV Video Server 10,000 Access Television Facilities and Equipment Grant Migration of YCTV programming on air playback functions from the current DVD based system to a video server system will increase reliability and improve scheduling efficiency. Editing suite upgrade 5,000 Access Television Facilities and Equipment Grant Additional software and hardware upgrades are required in order to maximize the capabilities of the three YCTV / YPAC editing suites currently in operation. YCTV/Y-PAC Facility Upgrade 15,000 Access Television Facilities and Equipment Grant In 2011, YCTV/Y-PAC facility interior walls were repainted for the first time since the facility opened 13 years ago. In 2012, additional planned upgrades include replacement of aging flooring, upgrade of kitchen fixtures, and exterior painting. Ancillary YCTV / Y -PAC production gear (studio lighting, wireless microphones, tripods, tape -less recorders) 7,000 Access Television Facilities and Equipment Grant As the transition to an all digital platform for YCTV and Y -PAC productions continues, ancillary gear also needs to be replaced so as to be compatible with digital equipment. Service Units 428 and 434 $84,000 (1) 2010 Service Unit 428 — Capital Impr Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 350 Small Tools and Equipment $8,467 480 Repairs And Maintenance 394 640 Machinery and Equipment 21,196 Total Expenditures — Service Unit 428 $30,057 $25,000 $6,274 $25,000 2,000 0 2,000 12,000 0 12,000 $39,000 $6,274 $39,000 $25,000 2,000 12,000 $39,000 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 2012 Adopted Budget • City Management — 41 Service Unit 434 - Cable Communications The purpose of this service unit is to plan, direct, administer and support the operations of the department. Revenues in this service unit are generated by a 5% franchise fee applied to Charter Communications for use of public rights-of-way, revenues from a contribution from Charter Communications toward lease costs for YCTV / Y -PAC facilities, sales of copies of YCTV and Y - PAC programming, non-resident user fees for use of YCTV facilities and equipment, Access Television Facilities and Equipment Grant payments from Charter Communications, and other minor miscellaneous sources. Account 120 Overtime - This account is used for overtime expenses in rare instances when division employees are needed to staff special events or when division staffing is depleted due to absences. Account 440 Advertising - This account is primarily used to advertise special YCTV or Y -PAC programming. Account 630 Improvements Other Than Buildings - This account is used for communications equipment utilized by other City divisions and departments. In 2011, $100,000 was budgeted in this account to fund a portion of the City's contribution toward the cost of the Integrated Public Safety System ("IPSS"). (1) 2010 Service Unit 434 - Cable Comm. Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $300,781 120 Overtime 252 130 Special Pay 0 140 Retirement/Term Cashout 0 Total 301,033 200 Personnel Benefits 88,234 300 Supplies 310 Office and Operating Supplies 1,087 320 Fuel Consumed 311 350 Small Tools and Equipment 6,163 Total 7,561 400 Other Services and Charges 420 Communications 1,800 430 Transportation / Training 55 440 Advertising 0 450 Operating Rentals and Leases 17,033 470 Public Utility Services 5,241 480 Repairs and Maintenance 1,649 490 Miscellaneous 1,289 Total 27,067 42 - City Management • 2012 Adopted Budget $301,791 $217,045 $301,791 1,000 0 1,000 0 992 0 0 2,708 0 $287,911 95.4 95.4 1,000 100.0 100.0 72 0 * 302,791 220,746 302,791 88,265 67,213 88,265 1,750 498 1,750 412 259 425 25,000 7,024 25,000 288,983 95.4 95.4 27,162 7,781 27,175 2,258 1,268 2,258 1,634 280 1,634 500 0 500 17,072 12,675 17,072 7,221 3,337 7,221 5,000 625 5,000 3,550 923 3,550 37,235 19,108 37,235 97,516 110.5 110.5 1,750 100.0 100.0 453 110.0 106.6 25,000 100.0 100.0 27,203 100.2 100.1 2,630 116.5 116.5 1,634 100.0 100.0 500 100.0 100.0 17,072 100.0 100.0 7,231 100.1 100.1 5,000 100.0 100.0 3,550 100.0 100.0 37,617 101.0 101.0 600 Capital Outlays 630 Improvements Other Than Bldg 640 Machinery and Equipment Total 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 960 Interfund Insurance Services 990 Interfund Admin Charges Total Total Expenditures - Service Unit 434 Revenues 310 Taxes 360 Miscellaneous Revenues Total Revenues - Service Unit 434 0 100,000 0 100,000 5,000 5.0 5.0 21,196 20,000 0 20,000 20,000 100.0 100.0 21,196 120,000 0 120,000 25,000 20.8 20.8 2,843 4,012 3,007 4,012 2,565 63.9 63.9 4,077 4,199 4,199 4,199 4,619 110.0 110.0 28,211 26,790 20,091 26,790 26,051 97.2 97.2 35,131 35,001 27,297 35,001 33,235 95.0 95.0 $480,223 $610,454 $342,144 $610,467 $509,554 83.5 83.5 $507,090 $460,000 $382,483 $480,000 $480,000 104.4 100.0 14,396 14,950 10,670 15,150 14,950 100.0 98.7 $521,486 $474,950 $393,153 $495,150 $494,950 104.2 100.0 Service Unit 612 - Community Relations This service unit provides accurate tracking of expenditures directly related to the City's community relations program. Account 410 Professional Services - This account is used for community relations services provided by outside vendors. Examples include developing promotional materials, conducting surveys, and preparing advertising. Account 440 Advertising - This account is used for TV, radio, print, and other advertising for a variety of City programs and services. (1) 2010 Service Unit 612 - Comm. Relations Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office and Operating Supplies $742 400 Other Services and Charges 410 Professional Services 1 440 Advertising 1,996 450 Operating Rentals and Leases 0 490 Miscellaneous 113 Total 2,110 Total Expenditures - Service Unit 612 $2,851 $2,000 $0 $1,000 1,500 0 1,000 2,000 0 2,000 1,000 0 1,000 1,000 303 1,000 5,500 303 5,000 $7,500 $303 $6,000 $2,000 100.0 200.0 40,000 2,000 1,000 1,000 44,000 $46,000 2666.7 100.0 100.0 100.0 800.0 613.3 4000.0 100.0 100.0 100.0 880.0 766.7 Service Unit 699 - General Revenues This service unit provides accurate tracking of the status of the Community Relations Division reserve fund and includes revenue primarily generated by interest earnings on the Community Relations Division reserve fund. A significant portion of the reserve fund is made up of moneys received from 1994 to 2009 in the form of Access Television Facilities and Equipment Grant payments provided by Charter Communications as per its cable communications franchise agreement with the City. Use of Grant moneys is restricted to expenditures related to YCTV and Y - PAC equipment and facilities. Community Relations reserve fund moneys not attributable to the 2012 Adopted Budget • City Management - 43 Grant have been used in the past for communications equipment utilized by other City divisions and departments. Examples include fiber optic lines connecting City facilities, teleconferencing systems, and conduit used for telecommunications infrastructure. In 2011, $100,000 in Community Relations reserve funds was allocated to pay a portion of the City's contribution toward the cost of the Integrated Public Safety System ("IPSS"). Service Unit 699 — General Revenues (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $893,104 360 Miscellaneous Revenues 500 Total Revenues — Service Unit 699 $893,604 $818,106 $901,959 $901,959 0 0 0 $741,642 0 90.7 82.2 $818,106 $901,959 $901,959 $741,642 90.7 82.2 44 — City Management • 2012 Adopted Budget CITY OF i;iltUlla CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE WASTEWATER OPERATING FUND - 473 Interim City Manager Michael Morales Wastewater Division Manager Scott Schafer DEFINITION The functions of this division include the collection and treatment of sanitary wastewater to protect the environment, public health and welfare; assess and comply with regulatory agency requirements; and promote economic development. Discussion The City of Yakima owns and operates wastewater treatment and collection facilities serving a population of nearly 120,000 which includes the City of Yakima, City of Union Gap, Terrace Heights Sewer District (with the City of Moxee), and areas of Yakima County (outside City limits) through a 4 -Party Agreement. The performance criteria for this operation are in accordance with the City's National Pollutant Discharge Elimination System (NPDES) permit issued by the Washington State Department of Ecology (Ecology). The City's 2004 Wastewater Facility Plan (Facility Plan) presents the plan of action and corresponding expense, based upon regulatory mandated and projected growth in our customer base, for a 20 -year horizon. Wastewater staff is currently updating its Facility Plan to incorporate many regulatory and environmental issues not identified within the 2004 Facility Plan. The City of Yakima is responsible for securing adequate collection, treatment and administrative programs to meet wastewater obligations. As such, continued investment into the system is required. The City's financing options include loans, bonds, or cash funded through system users. Construction costs will impact our ability to finance all of the capital improvements projects (CIP). Over ninety percent (90%) of the projects identified since the 2004 Facility Plan are mandated renewal or regulatory projects as outlined in our NPDES permit with Ecology. The updated Facility Plan will also address new regulatory and environmental issues on the horizon. New issues include the Total Maximum Daily Load (TMDL) Study to be conducted by Ecology on the Yakima River to reduce the loading of both phosphorous and nitrogen and the Gap -to -Gap Levee Set Back Project. This project will have a direct impact on the City's ability to continue discharging up to 13 million gallons of treated effluent to the river each day. Staff continues its due diligence in addressing different alternatives and a comprehensive approach to both of these issues. A rate study consisting of a ten-year review of the Wastewater Division's regulatory requirements for both the WWTP and the sanitary sewer collection system was conducted by FCS Group. Its purpose was to examine the adequacy of our charges, propose a limited number of policy changes which will affect cost allocations (subsidies), recommend changes to the connection charge program for ease of implementation, and put forth rate recommendations for a series of charges necessary to comply with the maintenance, program and capital needs of the division. 2012 Adopted Budget • City Management - 45 The 2012 Budget provides for staffing levels and equipment adjustments consistent with the adopted Mandated 2004 Wastewater Facility Plan and continues implementation of Facility Plan requirements. The 2012 Budget is dependent upon proposals from the recent rate study. In conjunction with this Budget, there are two Budgeted Major Policy Issues for Council consideration: Wastewater Rates for 2012 - 2014 Wastewater Connection Charge Revision Revenues generated through the Wastewater Connection Charge are utilized to finance growth driven capital improvements and are necessary to minimize subsidy of such costs by existing customers. Connection Charge revenues are decreasing due to the slowdown of new development. These revenues are received into the 2012 Operating Budget Fund 473, and then transferred to capital funds 476 and 478. The increase in expenditures within the operation and maintenance (0 & M) Fund is primarily due to increases in non -labor item costs such as fuel, utilities, chemicals, and commodities which are required by the treatment process. The service units in this division are: Service Unit 211 Service Unit 215 Service Unit 218 Service Unit 232 Service Unit 233 Service Unit 645 Service Unit 699 - Wastewater Collection - Rudkin Road Pump Station - Capital Improvement - Wastewater Treatment - Pretreatment - Interfund Distribution - General Revenues PERFORMANCE STATISTICS Rudkin Road Pump Station 2010 Actual 2011 Amended Budget 2012 Proposed Budget Million Gallons/Yr. Pumped Yakima 474.4 475 475 Union Gap 177.26 180 180 Total Million Gallons/Yr. Pumped 651.66 655 655 Pumping Costs $84,679 $79,822 $80,962 Cost Per Million Gallons Pumped $130 $122 $124 Debt Service and Coverage $0.00 $0.00 $0.00 46 - City Management • 2012 Adopted Budget Wastewater Treatment 2010 Actual 2011 Amended Budget 2012 Proposed Budget Billion Gallons/Yr. Treated 3.60 3.60 3.60 Laboratory Tests/Month 1,380 1,400 1,400 Permitted Hydraulic Capacity (average day peak month) 21.50 21.50 21.50 Average Day Peak Month 11.96 11.96 11.96 Percent of Permit Capacity 56 56 56 Peak Day 13.72 13.72 13.72 Pounds of Organic Pollutants Treated (BOD) 10,531,175 11,000,000 11,000,000 Permitted BOD Loading (Average Day/Max. Month) 53,400 53,400 53,400 Actual Load Average Day/Max. Month 39,297 39,500 39,500 Percent of Permit Capacity 74 74 74 Pounds of Total Suspended Solids (TSS) 8,524,025 8,800,000 8,800,000 Permitted SS Loading (Average Day/Max. Month) 38,600 38,600 38,600 Actual Load Average Day/Max. Month 25,096 25,100 25,100 Percent of Permit Capacity 65 65 65 Biosolids (Dry Tons) 1,723 1,750 1,750 Treatment Costs $5,279,108 $6,196,251 $6,130,098 Total Facility Debt Service & Cash Contribution for Capital $3,121,988 $3,114,707 $2,843,126 Capital Projects Flow Treated (mg) 3,561 3,600 3,600 Cost Per Million Gallons Treated') $2,359 $2,586 $2,493 (1) Total Cost per Million Gallons Treated includes actual treatment costs plus Debt Service, Cash Contributions for Capital Projects, and Reserve Contribution Determination. In 2010, 1e of Operations and Maintenance Resources treated 4.68 gallons of wastewater. AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1272 Wastewater Manager 4240 Instrument Technician 7123 Department Assistant IIIm 8241 Industrial Maintenance Mechanic 8242 Preventive Maintenance Technician 8301 WW Facility Support Worker 8312 WWTP Operator II 8313 WWTP Operator III 8321 Laboratory Technician 8322 Pretreatment Technician 8323 Pretreatment Crew Leader 8324 Environmental Compliance Specialist 8326 Laboratory Chemist 8542 Facility Maintenance Specialist 8732 Wastewater Maintenance Specialist II 8733 Wastewater Maintenance Crew Leader 1.00 1.00 2.00 4.00 1.00 0.00 7.00 8.00 2.50 3.00 2.00 1.00 1.00 1.00 13.00 9.00 1.00 1.00 2.00 4.00 1.00 0.00 7.00 8.00 2.50 3.00 2.00 1.00 1.00 1.00 13.00 9.00 1.00 1.00 1.50 4.00 1.00 0.00 7.00 8.00 2.50 3.00 2.00 1.00 1.00 1.00 13.00 9.00 2012 Adopted Budget • City Management - 47 Class Code Position Title 11102 Utility Engineer 12201 Industrial Maintenance Supervisor 13201 WW Maintenance Supervisor 15101 Assistant Wastewater Manager 15102 WWTP Process Control Supervisor 15103 WWTP Chief Operator 15104 Pretreatment Supervisor 15301 Lab Coordinator Total Budgeted Personnel(-) 2011 2012 2010 Amended Proposed Actual Budget Budget 3.00 3.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 69.50 69.50 69.00 (1) Position downgraded from full-time to part-time in 2012. (2) Wastewater funds 2.16 FTE's in Engineering (041), .55 FTE in Codes (022), and .4 FTE in Water (474). About 7.165 FTE's are funded by Stormwater. BUDGET SUMMARY Dept 473 Sewer Operating (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 211 Wastewater Collection 215 Rudkin Road 232 Wastewater Treatment 233 Wastewater Pretreatment 645 Interfund Distribution Total Expenditures Revenue Summary By Service Unit 211 Wastewater Collection 215 Rudkin Road 218 Capital Improvement 232 Wastewater Treatment 233 Wastewater Pretreatment 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $4,976,515 84,679 5,279,108 795,186 6,438,697 $17,574,185 $5,368,177 79,810 5,805,794 849,818 6,727,305 $3,694,893 59,487 4,050,351 612,597 5,510,120 $5,202,239 79,822 6,063,558 855,023 6,452,557 $18,830,905 $13,927,447 $18,653,200 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $6,469,142 81,160 6,292,631 876,076 5,695,976 $19,414,985 120.5 101.7 108.4 103.1 84.7 103.1 124.4 101.7 103.8 102.5 88.3 104.1 $14,400,063 12,940 766,157 1,910,613 677,387 238,641 24,430 $18,030,230 $13,997,940 $10,167,502 $13,988,017 23,800 25,853 23,800 550,000 266,875 350,000 2,143,593 1,128,205 2,121,593 672,000 571,221 672,000 232,939 182,939 232,939 2,700 4,941 2,300 $17,622,972 $12,347,537 $17,390,649 $15,500,926 23,800 350,000 2,211,593 695,530 232,939 1,200 $19,015,988 110.7 100.0 63.6 103.2 103.5 100.0 44.4 107.9 110.8 100.0 100.0 104.2 103.5 100.0 52.2 109.4 $2,169,399 456,045 $2,625,444 $2,560,469 $2,625,444 $2,625,444 (1,207,932) (1,579,910) (1,262,550) $1,352,537 $1,045,534 $1,362,894 $1,362,894 (398,996) $963,897 53.2 33.0 71.3 51.9 31.6 70.7 48 - City Management • 2012 Adopted Budget (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 500 Intergov't Svcs / Other Interfund 600 Capital Outlays 700 Debt Service 900 Interfund Payment for Services Total Expenditures EXPLANATORY NARRATIVE $20,000,000 — $16,000,000 — $12,000,000 — $8,000,000 — $4,000,000 — $0 $3,533,490 1,170,307 4,703,796 590,058 1,104,295 8,111,525 21,716 822,514 2,220,281 $17,574,185 $3,890,218 $2,767,891 $3,779,539 1,299,936 893,500 1,297,018 5,190,153 643,880 1,224,073 8,262,555 265,000 906,850 2,338,394 3,661,391 457,692 747,910 6,373,716 3,805 795,356 1,887,577 5,076,557 709,939 1,545,253 8,048,555 135,000 812,102 2,325,794 $18,830,905 $13,927,447 $18,653,200 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $3,833,318 98.5 19.7 1,414,610 108.8 7.3 5,247,927 101.1 27.0 720,500 111.9 3.7 1,570,398 128.3 8.1 8,492,687 102.8 43.7 155,000 58.5 0.8 806,615 89.0 4.2 2,421,858 103.6 12.5 $19,414,985 103.1 100.0 WASTEWATER OPERATING FUND FINANCIAL DATA 2007 2008 2009 2010 2011 2012 Actual Actual Actual Actual Estimate Proposed Revenues $15,511,412 $16,363,569 $17,307,692 $18,030,230 $17,390,649 $18,094,562 Expenditures $15,908,713 $16,646,483 $16,867,157 $17,574,185 $18,653,200 —a—Beg Bal $2,409,079 $2,011,778 $1,728,864 $2,169,399 $2,625,444 —X—End Bal $2,011,778 $1,728,864 $2,169,399 $2,625,444 $1,362,893 $18,415,827 $1,362,893 $1,041,628 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2012 Adopted Budget • City Management — 49 Utility Tax 12.3% $2,263,900 WASTEWATER OPERATING FUND 2012 budget — $18,415,827 Interfund 11.5% $2,118,522 Capital Transfer 16.9% $3,102,850 Debt Service 14.1% $2,593,126 O&M 45.3% $8,337,429 Service Unit 211- Wastewater Collection The tasks assigned to collection system personnel include: cleaning and maintaining over 336.7 miles of sanitary wastewater lines, maintaining 10 lift stations, infiltration reduction through slip - lining and rehabilitation of manholes, root control program, assisting other City divisions with street improvement projects, and emergency response throughout the system. Inside City and Outside City operating revenues generate the revenues for service unit 211. The City's AIMMS (Automated Inventory and Maintenance Management System) program is utilized to track all emergency call outs and all maintenance activity. From this information, a "hot spots" list and map are created. Extra emphasis maintenance is scheduled to prevent additional emergencies in those identified areas. Most of these "hot spots" are maintained twice yearly, with a few requiring more frequent work (up to six times per year). The pretreatment fat, oil, grease control (FOG) program and the collection system root control program are decreasing the need for maintenance in many of the "hot spots." The Wastewater Division as a goal of a maximum of five years between routine maintenance of pipes, however, because of minimal pipe slope, much of the system requires more frequent maintenance. Staff continually evaluates the scheduled frequency and adjusts as appropriate. To cover "hot spots" as well as "routine" maintenance to achieve the five-year goal, collection staff needs to maintain a minimum of 220 miles (1,160,000 ft.) of pipe each year. Through August 2011, staff cleaned a total of 641,452 feet of pipe (hydro cleaned 580,373 ft., rodded 61,079 ft.). Staff underachieved the "minimum" number of feet of pipe for the year due to obligations required in meeting stormwater compliance issues. 50 — City Management • 2012 Adopted Budget Another important function of the Collection Crew is to respond to emergency call -outs after-hours. Thus far during 2011, there have been only 5 emergency call outs that were determined to be the City's responsibility, and were attributed to grease, roots, and rags. This was the same number reported in 2010. In addition, crews responded to 19 emergency call outs this year that were determined to be the customer's responsibility, all of which were caused by plugged laterals. The continued efforts of the Collection Crews' preventative maintenance program on the sanitary sewer lines continue to limit the number of emergency call -outs. Other duties include assisting neighboring Wastewater districts and contractors, TV inspection of the existing collection system and of new developer construction, and locating stubs. About 57,051 lineal feet of pipe has been Tv'ed in 2011 to date as part of the crew's routine inspection program aimed at identifying problem areas such as voids within pipes, infiltration, etc. In addition, 4,347 feet has been Tv'ed for new construction inspections, 5,382 feet for stormwater drainage, and 2,001 for irrigation. Observation's reported for repair: Broken pipe 22 Cracked pipe 128 Manhole (inflow and infiltration issue) 1 Wastewater Collections continues to aggressively pursue infiltration control and are experiencing positive results of this program. The City has put together a manhole rehabilitation program in which the older brick manholes are relined with fiber -impregnated cementatous grout; effectively sealing all cracks and voids within the existing deteriorated mortar. In addition, the City also performs "cured in place pipe (CIPP) repair." The CIPP process is useful for the permanent repair of cracks or voids in sewer pipes, without having to excavate the pipe for replacement. Both processes have proven to be quite effective in reducing infiltration. No such projects were scheduled or conducted in 2011. However, the following manhole rehabilitation work was completed: Locate and raised 27 . Channel work 10 . Replace w/ locking lid & ring 8 Replace lid only 3 Account 120 Overtime - Overtime is required for emergency after -hour service calls generally for sewer back-ups. Account 130 Special Pay - Special pay is required for "standby" for after -hour emergency service calls. Account 310 Office and Operating Supplies - Items budgeted include pipe fittings, lift station parts, manhole grade rings, and other materials for routine minor repairs. Account 3GC Pipe Preservation Supplies - This account provides materials necessary for repair work of sanitary sewer pipes and manholes. 2012 Adopted Budget • City Management — 51 Account 410 Professional Services - Funds are budgeted in this line item for professional services such as consulting engineers and legal services. Account 440 Advertising - This line item provides for advertising required by the State Environmental Policy Act, bid announcements, permits, and other required notices. (1) 2010 Service Unit 211- WW Collection Actual Expenses 100 Salaries and Wages 110 Salaries and Wages $1,087,250 120 Overtime 3,960 130 Special Pay 5,108 140 Retirement / Term Cashout 33,724 Total 1,130,042 200 Personnel Benefits 200 Personnel Benefits 381,612 280 Clothing and Miscellaneous 2,029 Total 383,641 300 Supplies 310 Office and Operating Supplies 30,140 320 Fuel Consumed 36,043 350 Small Tools and Equipment 524 3G0 Grouting Chemicals 4,015 Total 70,722 400 Other Services and Charges 410 Professional Services 4,841 420 Communications 4,990 430 Transportation / Training 1,076 440 Advertising 298 450 Operating Rentals and Leases 0 470 Public Utility Services 23,932 480 Repairs and Maintenance 5,467 490 Miscellaneous 3,094 Total 43,697 500 Intergovernmental Services 530 State / County Taxes and 135,032 540 Interfund Taxes and 2,066,240 Total 2,201,272 640 Machinery and Equipment 21,716 900 Interfund Payment for Services 950 Interfund Opt Rental and Leases 960 Interfund Insurance Services 990 Interfund Admin Charges Total Total Expenditures - Service Unit 211 Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 211 180,684 344,361 600,380 1,125,425 $4,976,515 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 Projected From From Budget 2 to 5 4 to 5 $1,283,449 12,000 7,396 22,714 $818,307 $1,122,411 3,127 12,000 3,844 8,000 55,572 68,566 1,325,559 880,849 1,210,977 451,880 287,725 455,725 1,500 1,312 2,500 $1,241,179 96.7 110.6 12,000 100.0 100.0 8,327 112.6 104.1 0 0.0 0.0 1,261,505 95.2 104.2 453,380 289,037 458,225 50,000 26,912 50,000 41,200 46,352 53,000 2,500 920 2,500 20,000 0 10,000 483,664 107.0 106.1 2,500 166.7 100.0 486,164 107.2 106.1 113,700 74,183 115,500 6,000 1,440 8,500 7,162 3,892 5,861 1,800 1,285 1,800 300 265 300 2,000 0 2,000 35,807 16,032 35,807 16,000 3,683 10,000 5,900 1,983 5,900 50,000 100.0 100.0 53,000 128.6 100.0 2,500 100.0 100.0 20,000 100.0 200.0 125,500 110.4 108.7 74,969 28,582 70,168 113,000 79,220 116,000 2,025,000 1,375,819 1,981,000 2,138,000 1,455,039 2,097,000 50,000 3,805 50,000 194,708 348,279 669,582 146,597 348,279 468,522 194,708 348,279 657,382 1,212,569 963,398 1,200,369 $5,368,177 $3,694,893 $5,202,239 8,500 141.7 100.0 5,035 70.3 85.9 1,800 100.0 100.0 300 100.0 100.0 2,000 100.0 100.0 36,000 100.5 100.5 16,000 100.0 160.0 5,900 100.0 100.0 75,535 100.8 107.7 132,900 117.6 114.6 3,086,426 152.4 155.8 3,219,326 150.6 153.5 50,000 100.0 100.0 184,450 94.7 94.7 383,107 110.0 110.0 683,554 102.1 104.0 1,251,111 103.2 104.2 $6,469,142 120.5 124.4 $14,251,804 148,258 $14,400,063 $13,879,000 $10,041,021 $13,869,077 118,940 126,481 118,940 $13,997,940 $10,167,502 $13,988,017 $15,490,426 111.6 111.7 10,500 8.8 8.8 $15,500,926 110.7 110.8 52 - City Management • 2012 Adopted Budget Service Unit 215 - Rudkin Road Pump Station Through August 2011, total flow at Rudkin Road is down 4.6% from last year. For budget purposes, the Wastewater Division projects no change for total flow from 2011 to 2012. Revenues are received from the City of Union Gap to cover the following expenditures: (a) 0 & M costs (allocated to Union Gap on a prorated basis of flow), and (b) Debt Service (which is contractually allocated in Yakima at 42.3%, and in Union Gap 57.7%). There is currently no active debt service at the Rudkin Road Lift Station (See 473 Revenue Chart in general narrative section at beginning.) Account 120 Overtime - Overtime may be required to address after -hour issues with the Rudkin Road lift station. (1) 2010 Service Unit 215 - Rudkin Rd Pump Actual (2) (3) (4) (5) 2011 2011 2011 2012 Amended Actual Estimated Projected Budget 9/30/11 Year -End Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 100 Salaries and Wages 110 Salaries and Wages 120 Overtime 140 Retirement/Term Cashout Total 200 Personnel Benefits 310 Office and Operating Supplies 400 Other Services and Charges 420 Communications 470 Public Utility Services 480 Repairs and Maintenance Total 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 960 Interfund Insurance Services 990 Interfund Admin Charges Total Total Expenditures - Service Unit 215 $17,298 1,011 0 $17,989 $12,605 $17,989 1,600 824 1,600 410 0 410 $17,650 1,600 0 18,309 5,968 4,304 0 17,534 0 19,998 6,426 2,500 0 19,974 500 13,428 4,829 3,905 19,998 6,438 2,500 0 0 10,962 19,974 0 500 17,534 1,567 22,987 14,010 38,564 $84,679 20,474 10,962 20,474 1,934 14,215 14,263 1,451 14,215 10,696 1,934 14,215 14,263 30,412 26,362 30,412 $79,810 $59,487 $79,822 19,250 6,624 2,500 117 20,026 500 20,643 1,666 15,637 14,841 32,144 $81,160 98.1 100.0 0.0 96.3 103.1 100.0 100.3 100.0 100.8 86.1 110.0 104.1 105.7 101.7 98.1 100.0 0.0 96.3 102.9 100.0 100.3 100.0 100.8 86.1 110.0 104.1 105.7 101.7 Revenues 340 Charges For Good and Services $12,940 $23,800 $25,853 $23,800 $23,800 100.0 100.0 Service Unit 218 - Capital Improvement / LID Revenue This is the revenue from wastewater connection charges, which will ultimately be redistributed either to the 476 Fund (Wastewater Construction Fund), or the 478 Fund (Wastewater Facility Project). (1) 2010 Service Unit 218 - Cap Impr/LID Rev Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 370 Proprietary/Trust Gains & Other $766,157 $550,000 $266,875 $350,000 $350,000 63.6 100.0 2012 Adopted Budget • City Management - 53 Service Unit 232 - Wastewater Treatment Service Unit 232 includes the operation and maintenance costs of the Treatment Facility in the Wastewater Operating Fund (473). Approximately 3.7 billion gallons of sewage is treated annually at the Treatment Facility. An excess of 1,100 complete laboratory tests are required to be performed in an average month. This number is expected to continue to increase due to mandated increased Pretreatment (See Service Unit 233) and Stormwater. The laboratory has been accredited to perform most, but not all, metals and organic pollutant analysis in the parts per billion thresholds. The facility's rated hydraulic capacity in our NPDES permit is 21.5 million gallons per day (mgd) based on ammonia removal. Our rated capacity under this permit is based on engineering studies discussed in the 2004 Facility Plan. During 2010, the average daily flow during the peak month (August) was 11.18 - mgd and the highest daily flow being 13.58 - mgd occurring on August 26th. It is too early to capture the 2011 average day peak month and the highest daily flow. However, we anticipate the trend to continue in 2012 which is significantly below 1996 when the average day peak month was 18.19 - mgd and peak day was 19.52 - mgd. This reduction is due to continued reductions in both infiltration (groundwater leaking into Wastewaters) and inflow (illegal connections to Wastewater). Through August 2011, total flow to the facility is up 1.3% from 2010. During this same time period both Biochemical Oxygen Demand (BOD) and Total Suspended Solids (TSS) levels have increased by 10.0%. To help defer operational and capital project costs, the Wastewater Division is scheduled to install an anaerobic bio -reactor to treat high strength wastewater from local industrial fruit processors by 2013. By separating the high strength industrial loading from the rest of the domestic sanitary sewer, significant capacity is immediately restored for future users, while being able to treat both processes far more cost effectively; saving approximately $10,000,000 in operational and capital costs over the next ten -years as previously identified in the 2004 Facility Plan. Per the 1997 Settlement Agreement, wholesale billing to Union Gap and Terrace Heights are based upon their respective loadings to the treatment facility. Each year, the operating and maintenance expense is divided into Hydraulic (20%), BOD (40%), and SS (40%) components. The divided expense is further allocated to each customer based upon their actual loading. The 2010 actual, projected 2011, and estimated 2012 percent allocations are indicated on the following table. 2010 2011 2012 Actual Projected Estimated Million Gallons Treated (Total) 3,561 3,600 3,600 Yakima (%) 88.9 89.0 89.0 Union Gap (%) 5.0 5.0 5.0 Terrace Heights (%) 6.1 6.0 6.0 BOD Treated (lbs.) (Includes D.M.) 10,424,888 10,500,000 11,000,000 Yakima (%) 92.4 93 94 Union Gap (%) 3.86 4.0 3.5 Terrace Heights (%) 2.81 3.0 2.5 TSS Treated (lbs.) (Includes D.M.) 8,425,356 8,500,000 8,700,000 Yakima (%) 93.43 93.0 94.0 Union Gap (%) 2.81 3.0 2.5 Terrace Heights (%) 3.76 4.0 3.5 54 - City Management • 2012 Adopted Budget In addition to charges due to actual treatment costs, Union Gap and Terrace Heights share in paying for a portion of the treatment plant's Debt Service and Cash Contributions to pay for improvements made to the facility. The following table shows the 2010 actual cost distribution for each entity along with the total projected 2011 and estimated 2012 Debt service and Cash Contribution for Capital Improvement Projects. SHARED DEBT SERVICE 2011 2012 Union Terrace Total Total Yakima Gap Heights Allocation, % 87.9% 8.1% 4.0% Treatment Debt Service $1,869,915 $1,400,000 $1,642,725 $151,680 $74,904 Treatment Cash Contribution 854,963 121,000 432,822 81,000 40,000 Total $2,724,878 $1,521,000 $2,075,547 $232,680 $114,904 Revenues are detailed as follows: CAPITAL RESERVE (Contributions into 472 Fund Yearly - $150,000) Union Terrace Yakima Gap Heights Allocation, % 87.9% 8.1% 4.0% Charge, Per Month $10,988 $1,013 $500 Total Yearly Allocation $131,850 $12,150 $6,000 NOTE: The percentages presented are based on contractual allocations. Account 120 Overtime — Overtime is usually generated when staffing is required for coverage during Holidays and to provide minimal staffing during the graveyard shift when the scheduled personnel are sick or want to enjoy their vacation benefits. Some overtime is associated with the construction project due to interruptions of normal treatment processes and the installation of new equipment. Account 3BI and 3CH Chemicals — This account purchases the various chemicals needed to properly operate the wastewater treatment plant. Account 410 Professional Services — This fund provides limited professional consulting services and legal consultation with regards to permit and water quality regulations, and may include regulatory consultation for limited discharge permit issues. Account 440 Advertising — This account provides funds for required legal (SEPA, SERP, Permits) and bidding notices. Account 4D0 DOE WW Discharge Permit Fee — This account pays for the permit issued by the Department of Ecology for the City's wastewater discharge permit. 2012 Adopted Budget • City Management — 55 (1) 2010 Service Unit 232 - WW Treatment Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $1,881,064 120 Overtime 63,092 130 Special Pay 0 140 Retirement/Term Cashout 8,090 Total 1,952,245 200 Personnel Benefits 200 Personnel Benefits 637,077 280 Clothing and Miscellaneous 2,096 Total 639,173 300 Supplies 310 Office and Operating Supplies 310,327 320 Fuel Consumed 26,074 350 Small Tools and Equipment 1,847 3B0 Bioxide Chemical 6,936 3C0 Chemicals 155,651 Total 500,834 400 Other Services and Charges 410 Professional Services 54,512 420 Communications 13,902 430 Transportation / Training 7,042 440 Advertising 369 450 Operating Rentals and Leases 2,335 470 Public Utility Services 695,009 480 Repairs and Maintenance 143,153 490 Miscellaneous 13,229 4D0 DOE WW Discharge Permit Fee 74,599 Total 1,004,150 500 Intergovernmental Services 530 State / County Taxes & Assess 204,298 550 Interfund Subsidies 0 Total 204,298 640 Machinery and Equipment 0 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 960 Interfund Insurance Services 990 Interfund Admin Charges Total Total Expenditures - Service Unit 232 Revenues 340 Charges for Good And Services 360 Miscellaneous Revenues 370 Proprietary / Trust Gains & Other Total Revenues - Service Unit 232 100,110 299,057 579,240 978,407 $5,279,108 $1,971,427 $1,417,276 $1,939,762 65,000 42,901 65,000 0 0 0 45,079 76,720 76,720 2,081,506 1,536,896 2,081,482 682,719 487,269 675,827 3,300 1,924 2,500 $2,021,754 102.6 104.2 65,000 100.0 100.0 36 0 0.0 0.0 2,086,790 100.3 100.3 686,019 489,193 678,327 250,000 30,900 10,000 84,100 140,000 233,887 9,261 8,987 5,469 111,756 350,000 22,000 5,000 40,000 160,000 515,000 369,360 577,000 35,000 40,720 72,500 16,231 12,684 16,896 6,000 5,341 6,000 500 228 500 3,000 1,588 3,000 864,955 478,705 865,971 50,000 93,369 350,000 28,500 18,383 23,000 85,700 38,580 78,500 750,343 2,500 752,843 300,000 27,000 10,000 40,000 200,000 577,000 109.9 75.8 109.7 120.0 87.4 100.0 47.6 142.9 112.0 111.0 100.0 111.0 85.7 122.7 200.0 100.0 125.0 100.0 57,500 164.3 79.3 17,334 106.8 102.6 6,000 100.0 100.0 500 100.0 100.0 3,000 100.0 100.0 887,579 102.6 102.5 350,000 700.0 100.0 28,500 100.0 123.9 85,700 100.0 109.2 1,089,886 689,596 1,416,367 210,000 128,860 217,000 0 0 0 1,436,113 131.8 101.4 210,000 210,000 117,925 305,633 589,825 128,860 0 88,444 305,633 442,369 217,000 80,000 117,925 305,633 589,825 1,013,383 836,446 1,013,383 $5,805,794 $4,050,351 $6,063,558 250,100 119.1 115.3 35,000 * * 285,100 135.8 131.4 100,000 47.6 125.0 104,890 336,196 613,699 1,054,785 $6,292,631 89.0 110.0 104.1 104.1 108.4 89.0 110.0 104.1 104.1 103.8 $1,822,054 10,381 78,177 $1,910,613 $2,058,216 $1,043,053 $2,036,216 7,200 6,975 7,200 78,177 78,177 78,177 $2,143,593 $1,128,205 $2,121,593 $2,128,216 5,200 78,177 $2,211,593 103.4 72.2 100.0 103.2 104.5 72.2 100.0 104.2 56 - City Management • 2012 Adopted Budget Service Unit 233 — Pretreatment The City of Yakima s Wastewater Division's Pretreatment Program is a requirement of the City's wastewater discharge (National Pollutant Discharge Elimination System / NPDES) permit as issued by the Department of Ecology. Pretreatment staff currently includes one Pretreatment Supervisor, two Pretreatment Crew Leaders, three Pretreatment Technicians and one Environmental Compliance Specialist. The objective of the Pretreatment Program is to protect the publicly owned treatment works (POTW) from pollutants discharged by businesses and industries that can cause equipment damage, interference of plant processes, or pass through into the receiving waters. Illegal and unpermitted discharges pose significant risk to public health and the City's ability to maintain compliance with NPDES permit requirements. Recovering from such an event can take considerable time, exorbitant expense to the ratepayers, and risk fines and other penalties. Other objectives include improving opportunities to recycle and reclaim wastewater, to protect biosolids reuse options, and to protect the health of the employees at the POTW. The objectives are achieved by regulating discharges from industries using Federal, State, and local limits, the more stringent being defined as Pretreatment Standards under Section 307 (d) of the Clean Water Act. The City of Yakima is a fully delegated Pretreatment Program responsible for the control of wastewater discharges of all industrial users of its wastewater treatment and disposal system pursuant to requirements set forth in 40 CFR Part 403, Chapter 90.48 RCW, Chapters 173-208 WAC, 173-216 WAC, 173-201A WAC and 173-240 WAC and the City's NPDES permit. A condition of §S6.A.1.b. of the City's NPDES permit requires the issuance of industrial waste discharge permits to all significant industrial users, SIU's, as defined in 40 CFR 403.3 (t)(i)(ii) contributing to the treatment system from within the City's jurisdiction. Further duties include monitoring, sampling, and inspecting all significant industrial users (SIU's) and minor industrial users (MIU's) discharging to the City's POTW. The City of Yakima recognizes 26 SIU's and approximately 460 MIU's. In addition, the City performs monthly sampling and monitoring of wastewater from Union Gap and Terrace Heights. Year to date for 2011 the Pretreatment Program performed compliance inspections on 16 of the 26 SIU's. In addition, each SIU's is required to be sampled a minimum of one time per year by the City in accordance with the City's NPDES permit. The Pretreatment Program has sampled and inspected approximately 305 of the MIU's. The City continues to monitor businesses and industries for fat, oil and grease (FOG). Heavy FOG concentrations have the potential to cause Wastewater backups within the collection system, causing flooding of wastewater into residential homes and businesses. It also interferes with the treatment process at the POTW. The program focuses on educating and reinforcing best management practices (BMP's) with food service establishment personnel, particularly with the managers. Wastewater discharges are sampled for FOG's, to ensure grease traps or oil interceptors are being cleaned on a regular basis and that the FOG concentrations are below the local discharge limit. The Pretreatment Program's goal is to inspect and test each food establishment at least once every quarter. The efforts of the Pretreatment Program are paying significant dividends. The number of grease related sewer backups has decreased dramatically since Pretreatment began emphasizing Best Management Practices to the food service establishments. In addition, there has been a reduction in the number of FOG violations issued to food service establishments. To ensure that dischargers who violate the City's Wastewater Use and Pretreatment Ordinance are brought back into compliance in a consistent and timely manner, the Pretreatment Program 2012 Adopted Budget • City Management — 57 continues to follow and implement its Enforcement Response Plan (ERP). The ERP is a guidance document that provides a menu of graduated enforcement options to assist City personnel in deciding on appropriate enforcement actions taken towards industries. The City's NPDES permit also requires Whole Effluent Toxicity (WET) tests. Chronic WET testing is conducted during spring/summer/fall when fruit processing is occurring. This is due to the types of chemicals typically used by the fruit industries. Two Acute WET tests are conducted during the months of August, September, and October. The tests utilize Ceriodaphnia dubia to monitor for levels of toxicity within the effluent by its effect on the Ceriodaphnia's survival and reproduction. An outside Lab is contracted to conduct such tests as required by the City's NPDES permit. A Local Limit Study was finalized to reflect specific requirements and capabilities of the wastewater treatment plant to properly treat the wastewater discharged from businesses and industries. The stringency of the local limits is to protect the receiving water's of the state such as the Yakima River. The new local limits were approved by City Council and became effective on January 16, 2011. Revenue is generated through the City's authority as a delegated Pretreatment Program to assess wastewater discharge permit fees from the industries. The wastewater discharge permits are assessed at 90% of Ecology's annual fee schedule Chapter 173-224 WAC. In addition to permit fees, revenue is received from pretreatment program charges to minor (MIU's) and significant industrial users (SIU's), and from Terrace Heights and Union Gap for sampling and testing performed. Account 120 Overtime — Overtime in this service unit is due to weekend sampling of Terrace Heights and Union Gap, as well as whole effluent toxicity (WET) testing. Account 3C0 Chemicals — This account is used for chemicals that may be utilized in determining connections to the sanitary sewer system such as smoke/dye testing. Account 410 Professional Services — Funds are budgeted in this line item for professional services such as consultants. Account 440 Advertising — This line item provides required legal advertising for public notices of permits issued to the industries by the City. (1) 2010 Service Unit 233 — Pretreatment Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages 120 Overtime 140 Retirement/Term Cashout Total 200 Personnel Benefits 200 Personnel Benefits 280 Clothing and Miscellaneous Total $431,814 1,079 0 $460,630 $336,146 $465,583 1,500 571 1,500 1,024 0 0 432,893 141,358 $431,814 141,524 58 — City Management • 2012 Adopted Budget 463,154 336,717 467,083 153,511 110,269 153,528 $460,630 $336,146 $465,583 154,111 110,442 154,028 $464,272 100.8 99.7 1,500 100.0 100.0 0 0.0 * 465,772 100.6 99.7 168,479 $464,272 168,979 109.8 100.8 109.7 109.7 99.7 109.7 300 Supplies 310 Office and Operating Supplies 320 Fuel Consumed 350 Small Tools and Equipment 3C0 Chemicals Total 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 440 Advertising 480 Repairs and Maintenance 490 Miscellaneous Total 540 Interfund Taxes & Assessments 640 Machinery and Equipment 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 960 Interfund Insurance Services 990 Interfund Admin Charges Total Total Expenditures - Service Unit 233 Revenues 320 Licenses and Permits 8,181 6,000 6,241 7,000 8,000 133.3 114.3 6,017 6,180 4,003 7,439 7,000 113.3 94.1 0 250 0 250 250 100.0 100.0 0 250 0 250 250 100.0 100.0 14,198 12,680 10,245 14,939 15,500 122.2 103.8 34,301 30,000 15,047 30,000 30,000 100.0 100.0 1,744 2,994 1,284 2,994 2,857 95.4 95.4 0 1,000 0 1,000 1,000 100.0 100.0 1,323 2,000 924 1,500 1,500 75.0 100.0 0 750 0 750 750 100.0 100.0 1,546 2,000 1,513 2,000 2,000 100.0 100.0 38,915 38,744 18,769 38,244 38,107 98.4 99.6 89,771 94,100 75,053 94,100 98,900 105.1 105.1 0 5,000 0 5,000 5,000 100.0 100.0 12,035 13,134 9,852 13,134 12,330 93.9 93.9 3,451 3,555 3,555 3,555 3,910 110.0 110.0 62,399 65,341 47,965 64,941 67,578 103.4 104.1 77,885 82,030 61,371 81,630 83,818 102.2 102.7 $795,186 $849,818 $612,597 $855,023 $876,076 103.1 102.5 $677,387 $672,000 $571,221 $672,000 $695,530 103.5 103.5 Service Unit 645 - Interfund Distribution The following table details the changes that have occurred in this account from 2010 through the proposed 2012 budget. Operating Transfer to Capital (476 / 478) Connection Charge Transfer (476 / 478) Terrace Heights Debt Coverage Contribution' (478) Union Gap Debt Coverage Contribution' (478) Operating Transfer for Utility Services System(392) Wastewater Treatment Plant Reserve (472) Total 2011 2012 2010 Year -End Proposed Actual Estimate Budget $2,315,000 766,000 40,000 63,846 131,850 $2,615,000 350,000 40,000 81,000 120,000 131,850 $2,500,000 350,000 40,000 81,000 131,850 $3,316,696 $3,337,850 $3,102,850 (1) Union Gap and Terrace Heights have agreed to participate in debt service "coverage" costs as part of the "Settlement Agreement." The revenues (shown in the 232 narrative) are transferred to the 478 Fund for Treatment Facility improvements; thus, the expenditure is shown here. The City has received loans for projects which require yearly principal and interest payments from the annual revenue, which consist of residual equity and operating transfers. The following table details debt service: 2012 Adopted Budget • City Management - 59 Revenue Bonds 2008 Wastewater/Water (refunding 1998) 2003 Wastewater Series A&B 2008 Wastewater Intergovernmental Loans Sewer Collection System Improvements 1994 Wastewater Facility Rehabilitation 1994 Wastewater Collection System Improvement 1995 Headworks/Digester Rehabilitation 1995 King Street Collection System 2001 Fruitvale Neighborhood Water Wastewater Project 2005 River Road - 16th to 40th Ave 2007 Ultra Violet Disinfection 2005 Yakima County SIED loan 1992 Fruitvale Canal Wasteway Transfer 1995 Fair Avenue Improvements Transfer Railroad Grade Separation Stormwater Loan 2011 IW Reactor, Pump station & NE Power Distribution Total (1) 2010 Service Unit 645 - Interfund Dist Actual 2011 2012 2010 Year -End Proposed Maturity Actual Estimate Budget Date $495,713 $499,769 $0 09/01/2011 1,346,645 1,348, 707 1,347,457 11/01/2023 414,613 411,613 413,413 11/01/2027 63,274 62,966 62,349 7/01/2012 176,473 175,621 173,917 7/01/2013 42,739 42,535 42,126 7/01/2014 172,360 171,544 169,910 7/01/2015 12,328 12,269 12,153 7/01/2015 82,088 81,894 81,507 7/01/2021 133,877 133,566 132,944 7/01/2025 132,092 131,707 131,709 7/01/2027 5702 0 0 6/01/2010 16,875 16,875 0 7/01/2011 25,641 25,641 25,641 7/01/2015 1,581 0 0 0 0 0 9/01/2031 $3,122,001 $3,114,707 2,593,126 (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 500 Intergovernmental Services 550 Interfund Subsidies 560 Interfund Transfers 5C0 Connection Charge Transfers 5T0 Debt Cov. Transfer Terrace Hts. 5U0 Debt Cov. Transfer Union Gap Total 780 Intergovernmental Loans 830 Debt Service - Ext Ltd - Interest Total Expenditures - Service Unit 645 Revenues 360 Miscellaneous Revenues 380 Non -revenues 390 Other Financing Sources Total Revenues - Service Unit 645 $4,703,821 42,516 766,000 40,000 63,846 5,616,183 776,921 45,593 $6,438,697 $5,006,939 42,516 650,000 40,000 81,000 $4,551,248 42,516 0 40,000 81,000 $5,126,939 42,516 350,000 40,000 81,000 5,820,455 4,714,764 5,640,455 832,156 771,455 771,456 74,694 23,901 40,646 $6,727,305 $5,510,120 $6,452,557 $4,392,720 87.7 85.7 25,641 60.3 60.3 350,000 53.9 100.0 40,000 100.0 100.0 81,000 100.0 100.0 4,889,361 84.0 86.7 771,456 92.7 100.0 35,159 47.1 86.5 $5,695,976 84.7 88.3 $5,702 32,939 200,000 $238,641 $0 32,939 200,000 $0 32,939 150,000 $0 32,939 200,000 $232,939 $182,939 $232,939 $0 32,939 100.0 100.0 200,000 100.0 100.0 $232,939 100.0 100.0 Service Unit 699 - General Revenues This service unit reflects the changes from prior year activity in the service unit, the contributions by Yakima, Union Gap, and Terrace Heights, and the sale of fixed assets and salvage. 60 - City Management • 2012 Adopted Budget (1) 2010 Service Unit 699 — General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues — Service Unit 699 $2,169,399 7,301 17,129 $2,193,829 $2,560,469 $2,625,444 $2,625,444 2,700 4,941 2,300 0 0 0 $1,362,894 53.2 51.9 1,200 44.4 52.2 0 $2,563,169 $2,630,385 $2,627,744 $1,364,094 53.2 51.9 2012 Adopted Budget • City Management — 61 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE WASTEWATER CAPITAL RESERVES - 472 Interim City Manager Wastewater Division Manager Michael Morales Scott Schafer DEFINITION This fund is used for expenditures that are required for the purpose of moderate level replacement, capital repair or capital improvements to the Wastewater Treatment Facility. The service units in this division are: Service Unit 218 - Service Unit 238 - Service Unit 645 - Service Unit 699 - Capital Improvement Capital Improvement Interfund Distribution General Revenues BUDGET SUMMARY Dept 472 Wastewater Fac. Cap. Res. Expenditure Summary By Service Unit (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 218 Capital Improvement 238 Capital Improvement Total Expenditures Revenue Summary By Service Unit 238 Capital Improvement 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $0 $50,000 $39,398 $50,000 $50,000 100.0 100.0 799 0 0 0 0 * $799 $50,000 $39,398 $50,000 $50,000 100.0 100.0 $18,790 131,850 1,000 $151,640 $18,150 $15,905 $18,150 131,850 131,850 131,850 500 0 500 $150,500 $147,755 $150,500 $18,150 131,850 500 $150,500 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 $477,175 150,841 $628,016 $577,375 $628,016 $628,016 100,500 108,357 100,500 $677,875 $736,373 $728,516 $728,516 100,500 $829,016 126.2 100.0 122.3 116.0 100.0 113.8 62 - City Management • 2012 Adopted Budget Expenditure Summary By Type 400 Other Services and Charges $0 600 Capital Outlays 799 Total Expenditures $799 (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget $50,000 100.0 100.0 0 0.0 $50,000 100.0 100.0 EXPLANATORY NARRATIVE $50,000 $39,398 $50,000 0 0 0 $50,000 $39,398 $50,000 (6) (7) %Chng % From 2 to 5 Of Total Service Unit 218 - Capital Improvement This service unit is a contingency for major facility repairs, industrial coating, or minor equipment replacement. (1) 2010 Service Unit 218 — Capital Impr Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 480 Repairs and Maintenance $0 $50,000 $39,398 $50,000 $50,000 100.0 100.0 Service Unit 238 - Capital Improvement This account reflects the contribution from Terrace Heights and Union Gap to the Facility Reserve Fund in accordance with the 4 -Party Agreement. See Capital Contribution under the 473 budget, Service Unit 232. (1) 2010 Service Unit - 238 Capital Improvement Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 650 Construction Projects $799 Revenues 340 Charges for Goods and Services $18,790 $0 $0 $0 $18,150 $15,905 $18,150 Service Unit 645 - Interfund Distribution This is the City of Yakima's share to the yearly fund contribution. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $0 $18,150 100.0 100.0 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 390 Other Financing Sources $131,850 $131,850 $131,850 $131,850 $131,850 100.0 100.0 2012 Adopted Budget • City Management - 63 Service Unit 699 — General Revenues This service unit reflects the changes from prior year activity in the service unit and the interest from investments. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues — Service Unit 699 $477,175 1,000 $478,175 $577,375 $628,016 $628,016 500 0 500 $577,875 $628,016 $628,516 $728,516 126.2 116.0 500 100.0 100.0 $729,016 126.2 116.0 64 — City Management • 2012 Adopted Budget CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE WASTEWATER COLLECTION SYSTEM PROJECT FUND - 476 Interim City Manager Michael Morales Wastewater Division Manager Scott Schafer DEFINITION The 476 Fund serves to provide resources for Wastewater System planning and collection system capital improvements. These efforts consist of capital projects to reduce or eliminate in -flow and infiltration, assist with financing of new trunk construction to accommodate service area growth, upgrading capacity of collection lines where needed, installation of new collection systems into select neighborhoods, and replacement of deteriorated pipes. The service units in this division are: Service Unit 218 - Capital Improvement Service Unit 699 - General Revenues BUDGET SUMMARY Dept 476 Sewer Construction (1) 2010 Expenditure Summary By Service Unit Actual 218 Capital Improvement $467,928 Revenue Summary By Service Unit 218 Capital Improvement $1,557,350 Fund Balance Beginning Balance $3,923,499 Revenues Less Expenditures 1,089,422 Ending Balance $5,012,921 Expenditure Summary By Type 400 Other Services and Charges 600 Capital Outlays Total Expenditures (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $4,768,500 $356,860 $4,009,610 $1,386,000 $1,136,000 $1,386,000 $4,039,449 $5,012,921 $5,012,921 (3,382,500) 779,140 (2,623,610) $656,949 $5,792,061 $2,389,311 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $3,800,000 79.7 94.8 $2,850,000 205.6 205.6 $2,389,311 (950,000) $1,439,311 59.2 28.1 219.1 47.7 36.2 60.2 (1) 2010 Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Amended Actual Estimated Projected From Budget 9/30/11 Year -End Budget 2 to 5 Of Total $196,562 271,366 $467,928 $450,000 $133,087 $450,000 4,318,500 223,773 3,559,610 $4,768,500 $356,860 $4,009,610 $300,000 66.7 7.9 3,500,000 81.1 92.1 $3,800,000 79.7 100.0 2012 Adopted Budget • City Management - 65 EXPLANATORY NARRATIVE Service Unit 218 - Capital Improvement This account consists of the following projects: 2012 Fund 476 - Sewer Construction Capital Unassigned Improvements / Repairs Project 2228 Congdon Sewer Main Improvements Other Than Buildings (LID City Participation) Project 2261 Automated Meter Reading Project 2329 Toscana Dev. Castlevale/Fechter Project 1911 Sewer System Evaluation Project 2264 Speedway / Race St. (Eng. Design/Construction) Project 2263 Building - Dry Storage Total Sewer Construction $500,000 750,000 100,000 1,000,000 300,000 300,000 700,000 150,000 $3,800,000 Revenues include a capital transfer from 473 Wastewater Operating Fund, and investment / reserve interest. The Wastewater Connection Charge (WCC) is divided between the 476 Fund and 478 Fund. Development in the North and West Yakima City limits and urban growth areas continue to increase the demand for Wastewater trunkage and LID participation to the City. Through enactment and timely updates of the Wastewater Connection Charge and Cost of Service Evaluation, the City will continue financial assistance with the development of community and homeowner wastewater extensions to service new and existing neighborhoods. Account 410 Professional Services - This account is used for Professional Services and unanticipated or unforeseen expenditures that might arise. The Sewer System Evaluation is included in this line item and is required under the City's permit. (1) 2010 Service Unit 218 - Capital Impr Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 400 Other Services And Charges 410 Professional Services $40,963 480 Repairs And Maintenance 155,600 Total 196,562 600 Capital Outlays 620 Buildings 0 630 Improvements Other Than Bldg 0 640 Machinery and Equipment 0 650 Construction Projects 271,366 Total 271,366 Total Expenditures - Service Unit 218 $467,928 Revenues 390 Other Financing Sources $300,000 $132,752 $300,000 150,000 335 150,000 450,000 133,087 450,000 0 0 0 100,000 0 100,000 265,000 0 265,000 3,953,500 223,773 3,194,610 4,318,500 223,773 3,559,610 $4,768,500 $356,860 $4,009,610 $300,000 100.0 100.0 0 0.0 0.0 300,000 66.7 66.7 150,000 100,000 100.0 100.0 1,000,000 377.4 377.4 2,250,000 56.9 70.4 3,500,000 81.1 98.3 $3,800,000 79.7 94.8 $1,557,350 66 - City Management • 2012 Adopted Budget $1,386,000 $1,136,000 $1,386,000 $2,850,000 205.6 205.6 Service Unit 699 — General Revenues The beginning balance reflects the changes from prior year activity in the service unit. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $3,923,499 $4,039,449 $5,012,921 $5,012,921 $2,389,311 59.2 47.7 2012 Adopted Budget • City Management — 67 CITY OF i;iltUlla CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE WASTEWATER FACILITIES PROJECT FUND - 478 Interim City Manager Michael Morales Wastewater Division Manager Scott Schafer DEFINITION The Yakima Wastewater Facilities Project Fund serves to direct funds and provide payments for costs associated with the planning, installation, rehabilitation, expansion and modification of the Wastewater Treatment Facility and the Rudkin Road Lift Station. This fund channels resources for mandated treatment work, expansion and rehabilitation outlined in the adopted Facilities Plan, Biosolids Management Plan, and other planning documents. The 2012 budget includes significant continued expenditures for the first and second phases of mandated facility improvements, rehabilitation, and professional services related to construction activities in the vicinity of the Treatment Facility. An anaerobic bio -reactor to treat high strength wastewater from local industrial fruit processors is scheduled to be installed by 2013. Refer to Fund 473. This project will separate the high strength industrial loading from the rest of the domestic sanitary sewer; deferring approximately $10,000,000 in operational and capital costs over the next ten -years as previously identified in the 2004 Facility Plan. The service units in this division are: Service Unit 238 - Capital Improvement Service Unit 699 - General Revenues BUDGET SUMMARY Dept 478 Wastewater Facility Project (1) 2010 Expenditure Summary By Service Unit Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 238 Capital Improvement $2,423,131 Revenue Summary By Service Unit 238 Capital Improvement $1,742,846 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $3,822,845 (680,284) $3,142,560 $13,800,879 $704,489 $9,383,879 $14,000,000 $1,600,000 $11,458,414 $1,839,749 $3,142,560 $3,142,560 199,121 895,511 2,074,535 $2,038,870 $4,038,071 $5,217,095 $8,145,000 59.0 86.8 $6,121,000 43.7 53.4 $5,217,095 283.6 (2,024,000) (1016.5) $3,193,095 156.6 166.0 (97.6) 61.2 68 - City Management • 2012 Adopted Budget (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 400 Other Services and Charges $185,309 $622,000 $198,224 $625,000 $1,120,000 180.1 13.8 600 Capital Outlays 2,237,822 13,178,879 506,265 8,758,879 7,025,000 53.3 86.3 Total Expenditures $2,423,131 $13,800,879 $704,489 $9,383,879 $8,145,000 59.0 100.0 EXPLANATORY NARRATIVE The majority of the capital budget is for construction of facility improvements. Projected revenue is derived from Wastewater Connection Charges (WCC), contracts, operating transfers, investment interest, revenue bonds, State Revolving Fund (SRF) loans, and/or Public Works Trust Fund (PWTF) loans and Terrace Heights / Union Gap local share of cash in accordance with the 4 -Party Agreement. Service Unit 238 - Capital Improvement The 2011 project budget consists of the following: Fund 478 — Wastewater Facility Project Project 2254 Security Upgrades (2009 Policy Issue) Project 2305 Industrial Waste Anaerobic Project 2307 Biogas Enhancements Project 2308 Biosolids Improvements Project 2326 Biosolids Screen Total Wastewater Facility Project 2012 Capital Budget $100,000 2,000,000 3,000,000 1,500,000 425,000 $7,025,000 The revenue estimates consists of debt coverage participation from Union Gap and Terrace Heights in accordance with the 4 -Party Agreement; Capital and Connection Charge transfers from the 473 Wastewater Operating Fund, revenue bonds, State Revolving Fund (SRF) loans, and/or Public Works Trust Fund (PWTF) loans. Account 410 Professional Services - This account is used for Services related to the Counties Floodplain Management Plan Project 2101, continued NPDES / TMDL Services Project 2267 (permit and water cleanup plan participation, continuation of the Wastewater Comprehensive Plan update Project 2268 and professional services. Fund 478 — Wastewater Facility Project Professional Services Project 2267 NPDES/TMDL implementation Project 2268 WW Comprehensive Plan Update Project 2234 SR 24 Levy Setback Total Professional Services 2012 Capital Budget $10,000 1,000,000 100,000 10,000 $1,120,000 2012 Adopted Budget • City Management — 69 (1) 2010 Service Unit 238 — Capital Impr Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services $185,309 600 Capital Outlays 620 Buildings 29,614 630 Improvements Other Than Bldg 524 640 Machinery And Equipment 0 650 Construction Projects 2,207,683 Total 2,237,822 Total Expenditures — Service Unit 238 $622,000 $198,224 $625,000 10,000 10,630 15,000 100,000 18,617 100,000 50,000 0 50,000 13,018,879 477,017 8,593,879 13,178,879 506,265 8,758,879 $2,423,131 $13,800,879 $704,489 $9,383,879 $1,120,000 180.1 179.2 0 100,000 0 6,925,000 7,025,000 $8,145,000 0.0 100.0 0.0 53.2 53.3 59.0 0.0 100.0 0.0 80.6 80.2 86.8 Revenues 380 Nonrevenues $0 390 Other Financing Sources 1,742,846 Total Revenues — Service Unit 238 $1,742,846 $12,000,000 $0 $9,758,414 2,000,000 1,600,000 1,700,000 $14,000,000 $1,600,000 $11,458,414 $6,000,000 121,000 $6,121,000 50.0 6.1 43.7 61.5 7.1 53.4 Service Unit 699 — General Revenues The beginning balance reflects the changes from prior year activity in the service unit. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit — 699 General Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $3,822,845 $1,839,749 $3,142,560 $3,142,560 $5,217,095 283.6 166.0 70 — City Management • 2012 Adopted Budget CITY OF i;iltUlla CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE STORMWATER - 441 Interim City Manager Michael Morales Wastewater Division Manager Scott Schafer DEFINITION The functions of this division include the responsibilities and obligations set forth by the City's Eastern Washington Phase II Municipal Stormwater Permit and the State mandated Underground Injection Control (UIC) Program (WAC 173-218). The Federal and State mandated responsibilities include collecting, transporting, and treatment of surface water (stormwater) to protect the environment, public health and welfare, and assess and comply with regulatory agency requirements. Discussion Per Intergovernmental Local Agreement, the City is a partner of the Regional Stormwater Policy Group (RSPG) along with lead agency Yakima County, and the Cities of Union Gap and Sunnyside. The RSPG has successfully demonstrated cost savings for the surrounding communities by addressing compliance activities required of the stormwater permit as an established coalition, rather than by each municipality addressing the same issues independently. Support assistance is expected to increase in the future years as the National Pollutant Discharge Elimination System (NPDES) permit and UIC guidelines are ramped -up; increasing mandated regulations. Just one example of increasing regulations that will impact the City is by February 2013, the City is required to complete UIC well assessments. The purpose of the well assessment is to evaluate potential risks to groundwater from the use of UIC wells, commonly known as drywells. Additional assessment, treatment and monitoring will also continue to increase in accordance with the City's next 5 -year stormwater permit issued by the Department of Ecology (Ecology). These increased compliance activities will definitely have a larger impact on the Stormwater Program; directly affecting future stormwater utility rates for the community. The City's current stormwater permit was originally scheduled to expire in February of 2012. However, Ecology has indicated that the issuance of the next 5 -year permit will be delayed until approximately July of 2013. Due to the unknown compliance activity requirements of the delayed permit, the City will maintain the current annual rate of $43 per equivalent residential unit (ERU) established for 2011, to be extended for 2012 as well to comply with the Council's past directive to keep stormwater utility rates reflective of a "minimal compliance" program. The service units in this division are: Service Unit 213 - Surface Drainage Collection Service Unit 645 - Interfund Distributions 2012 Adopted Budget • City Management - 71 AUTHORIZED PERSONNEL For 2012, the total authorized personnel funded by this division is 9.615 FTE's. Wastewater Division employees perform the basic day-to-day operation of cleaning and assessing the existing stormwater system. They also provides support for laboratory testing, smoke testing, enforcement of the Illicit Discharge Ordinance, grant administration, mapping, registering UIC's installed prior to February 3, 2006, safety repairs, emergency response to localized flooding, Vactor waste handling and response to citizens. The Surface Water Engineer provides review of private development applications and designs surface water projects for the City of Yakima s public projects, including addressing localized flooding issues. The remaining FTE's represent employee time that is dedicated to support mandated stormwater activities and address safety and liability issues from other divisions within the City of Yakima. Class Code Position Title 2011 2012 2010 Amended Proposed Actual Budget Budget Wastewater 1272 Wastewater Manager 0.15 0.15 0.15 7123 Department Assistant III 0.20 0.20 0.18 8313 WWTP Operator III 0.02 0.02 0.02 8321 Laboratory Technician 0.10 0.10 0.10 8322 Pretreatment Technician 0.25 0.25 0.25 8324 Environmental Compliance Specialist 0.05 0.05 0.05 8326 Laboratory Chemist 0.05 0.05 0.05 8732 Wastewater Maintenance Specialist II 4.00 3.75 3.75 8733 Wastewater Maintenance Crew Leader 2.25 1.25 1.25 11102 Utility Engineer 1.00 1.00 1.00 13201 WW Maintenance Supervisor 0.35 0.35 0.35 15104 Pretreatment Supervisor 0.02 0.02 0.02 Codes Administration 4421 Code Inspector 0.00 0.00 0.60 11251 Supervising Code Inspector 0.00 0.00 0.10 Engineering 1271 City Engineer 0.05 0.05 0.05 3120 Design Engineer 0.00 0.50 0.50 10601 Engineering Contracts Specialist 0.05 0.05 0.05 11106 Surface Water Engineer 1.00 1.00 1.00 11107 Chief Engineer 0.05 0.05 0.05 Water 8751 Utilities Locator/Safety Coordinator 0.00 0.00 0.10 Total Budgeted Personnels) 9.69 8.84 9.62 (1) All positions in the chart above are located in the respective departments listed. This chart is included to show which Departments fund Stormwater positions. Fund transfers are made to both the Community and Economic Development Department (CED) to cover the costs for the inspection and capital project management of stormwater projects and the registration of UIC's constructed after February 6, 2006, and enforcement of both the Construction and Post -Construction Ordinances, and to the Streets Department for street sweeping and other best management practices. No FTE's are directly allocated for such services to these departments to meet permit compliance. 72 - City Management • 2012 Adopted Budget BUDGET SUMMARY Dept 441 Stormwater (1) 2010 Expenditure Summary By Service Unit Actual 213 Drainage $1,211,236 645 Interfund Distribution 590,000 Total Expenditures $1,801,236 Revenue Summary By Service Unit 213 Drainage Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End $1,635,207 $1,000,791 $1,608,899 590,000 555,000 615,000 $2,225,207 $1,555,791 $2,223,899 $2,142,285 $473,640 341,049 $814,689 $2,101,200 $1,714,029 $2,087,263 $438,029 $814,689 $814,689 ($124,007) 158,238 ($136,636) (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $1,669,226 102.1 103.8 388,308 65.8 63.1 $2,057,534 92.5 92.5 $2,035,000 96.9 97.5 $314,022 $972,927 $678,053 $678,053 154.8 83.2 ($22,534) 18.2 16.5 $655,519 208.8 96.7 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 500 Intergov't Svcs / Other Interfund 600 Capital Outlays 900 Interfund Payment for Services Total Expenditures $483,375 153,769 637,144 36,667 27,711 705,169 10,960 383,586 $553,659 $391,992 $555,259 165,249 120,465 180,433 718,908 55,300 169,129 847,272 12,000 422,598 512,457 21,766 51,085 638,532 4,704 327,247 735,691 52,000 239,609 762,000 12,000 422,598 $1,801,236 $2,225,207 $1,555,791 $2,223,899 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $558,031 $101 27.1 184,657 111.7 9.0 742,689 103.3 36.1 57,830 104.6 2.8 102,609 60.7 5.0 678,508 80.1 33.0 12,000 100.0 0.6 463,898 109.8 22.6 $2,057,534 $93 100.0 EXPLANATORY NARRATIVE In 2011, stormwater crews collected survey data on over 900 storm drain manholes and 700 UIC wells. This data is critical to complete the stormwater system evaluation currently underway. To meet the stringent UIC regulations and surface water housekeeping requirements, a maintenance management and tracking system (AIMMS) was set up to begin providing monthly work orders and budgeting and reporting data necessary to meet stormwater permit compliance. In addition, crews cleaned over 360,000 feet of stormwater drainage pipe, 700 UICs and 4,000 surface water devices. The Surface Water Engineer estimates the review of 24 stormwater drainage plans by the end of August 2011. Also in 2011, fourteen property owners were notified of illicit connections or discharges to the stormwater system. Wastewater Pretreatment notifies the property owners of illicit connections and works to achieve compliance within the 180 days allocated to the City by Ecology to eliminate the pollutant source. To address illicit discharges, educational materials were also developed and distributed to carpet cleaners and pool suppliers operating within the City limits to assist in the proper discharging of such materials. 2012 Adopted Budget • City Management - 73 During 2012 crews are scheduled to clean and assess 8,217 stormwater devices and clean 145 miles of pipeline. This work is scheduled through the City's AIMMS system. In the future, lines will require, root removal and maintenance repair of inlets, lines and manholes. Crews are also responsible to meet the mandated component of the NPDES permit to "locate and address illicit discharges to the stormwater system." The 2012 Stormwater Budget was developed following the assumptions noted below that were included in the June 14, 2011 Council Study Session document. Continue Regional Stormwater approach per Intergovernmental Local Agreement. Continue maintenance program geared to meet the minimum requirements of the NPDES Permit. Continue maintenance program geared to meet the minimum requirement of UIC regulations. Take appropriate action through rehabilitation and minor expansion of the current system to increase safety to the public, and reduce liability to the City by addressing known safety concerns such as flooding and hazardous conditions. Continued repayment of the Wastewater Utility and Street Fund for previous expenditures. Minimize FTE's funded by the utility through the utilization of personnel from Wastewater and other divisions on a time only basis. Review, inspect and enforce stormwater regulations within the City limits. An annual rate of $43 per equivalent residential unit (ERU) ($3.33 per month) was established for 2011. Expenditures detailed in the 2012 budget are based on maintaining the 2011 rate through 2012. Service Unit 213 - Surface Drainage Collection Revenues in this service unit consist of Stormwater assessment charges. Account 120 Overtime - Overtime in this service unit is primarily due to emergency calls from localized flooding during storm events or snow melt. Account 130 Special Pay - The area that requires special pay frequently is standby coverage during weekends. Account 310 Office & Operating Supplies - Operating supplies are primarily replacement grates and materials to repair / replace broken storm drain infrastructure that present a hazard to the public. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as contracted repairs to the system, legal, and consulting services required to implement the stormwater permit process and interlocal agreements and infrastructure facility plan. Account 4D0 DOE Stornavater Permit Fee - The Stormwater Permit issued by Ecology is paid from this account. 74 — City Management • 2012 Adopted Budget (1) 2010 Service Unit 213 - Surface Drainage Actual Expenses 100 Salaries and Wages 110 Salaries and Wages $480,608 120 Overtime 864 130 Special Pay 1,903 140 Retirement / Term Cashout 0 Total 483,375 200 Personnel Benefits 153,769 300 Supplies 310 Office and Operating Supplies 14,977 320 Fuel Consumed 21,690 Total 36,667 400 Other Services and Charges 410 Professional Services 10,717 420 Communications 1,219 430 Transportation / Training 30 450 Operating Rentals and Leases 0 470 Public Utility Services 155 490 Miscellaneous 1,926 4D0 DOE WW Discharge Permit Fee 13,663 Total 27,711 500 Intergovernmental Services 510 Intergovernment Prof Svcs 83,315 530 State / County Taxes & Assess 31,854 540 Interfund Taxes & Assessments 0 Total 115,169 640 Machinery and Equipment 10,960 900 Interfund Payment for Services 910 Interfund Professional Services 0 950 Interfund Opt Rental & Leases 960 Interfund Insurance Services 980 Interfund Garage / Plant Chrg. 990 Interfund Administrative Chrg. Total Total Expenditures - Service Unit 213 Revenues 330 Intergovernmental Revenues 340 Charges For Goods & Services 360 Miscellaneous Revenues Total Revenues - Service Unit 213 74,229 42,905 200,000 66,452 383,586 (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 $549,135 $389,834 $549,135 1,500 361 2,000 2,000 1,797 3,100 1,024 0 1,024 553,659 391,992 555,259 165,249 120,465 180,433 30,000 10,950 30,000 25,300 10,816 22,000 $554,383 101.0 101.0 1,500 100.0 75.0 2,149 107.4 69.3 0 0.0 0.0 558,031 100.8 100.5 184,657 111.7 102.3 55,300 21,766 52,000 140,000 42,339 212,500 476 938 1,456 500 0 500 4,000 0 4,000 154 132 154 6,000 724 3,000 18,000 6,952 18,000 169,129 51,085 239,609 220,272 50,760 110,000 37,000 32,773 37,000 0 0 0 257,272 83,532 147,000 12,000 4,704 12,000 0 93,510 41,200 200,000 87,888 0 0 70,131 41,200 150,000 65,916 93,510 41,200 200,000 87,888 422,598 327,247 422,598 $1,211,236 $1,635,207 $1,000,791 $1,608,899 30,000 27,830 57,830 100.0 110.0 104.6 100.0 126.5 111.2 72,500 51.8 34.1 1,456 306.1 100.0 500 100.0 100.0 4,000 100.0 100.0 154 100.0 100.0 6,000 100.0 200.0 18,000 100.0 100.0 102,609 60.7 42.8 132,000 59.9 120.0 37,000 100.0 100.0 121,200 290,200 112.8 197.4 12,000 100.0 100.0 50,000 * * 81,646 45,320 200,000 86,932 463,898 $1,669,226 87.3 110.0 100.0 98.9 109.8 102.1 87.3 110.0 100.0 98.9 109.8 103.8 $140,474 10,786 1,991,025 $2,142,285 $81,200 $47,264 $47,263 0 28,656 20,000 2,020,000 1,638,109 2,020,000 $2,101,200 $1,714,029 $2,087,263 $0 0.0 0.0 15,000 * 75.0 2,020,000 100.0 100.0 $2,035,000 96.9 97.5 2012 Adopted Budget • City Management - 75 Service Unit 645 Interfund Distribution This budget includes the following: a capital transfer to Stormwater Capital Fund 442 and the reimbursement to the Wastewater and Street Funds. (1) 2010 Service Unit 645 Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $590,000 $590,000 $555,000 $615,000 $388,308 65.8 63.1 Service Unit 699 - General Revenues The majority of revenue is from the stormwater rate of $43 per Equivalent Residential Unit (ERU) per year with an estimated 50,000 billable ERU's, less an allowance for uncollectible accounts of 2%. This revenue estimate reflects all applicable credits and waivers. (1) 2010 Service Unit 699 — General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $473,640 76 — City Management • 2012 Adopted Budget $438,029 $814,689 $814,689 $678,053 154.8 83.2 CITY OF Xi-X2Na CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE STORMWATER CAPITAL - 442 Interim City Manager Michael Morales Wastewater Division Manager Scott Schafer DEFINITION The 442 Fund serves to provide resources for Surface / Stormwater System planning and collection system capital improvements. These efforts consist of capital projects to enhance the treatment of stormwater to meet permit requirements, reduce or eliminate local flooding, upgrade capacity of collection lines where needed, and replace deteriorated infrastructure. Revenues are dependent on a line item transfer from the Stormwater Utility Fund 441. This transfer has been kept to a minimum to comply with Council's past direction to keep stormwater utility rates reflective of a "minimal compliance" approach. The ramp -up of Underground Injection Control (UIC) and National Pollutant Discharge Elimination System (NPDES) permit may substantially increase future rate levels as treatment and pre-treatment components are required for existing stormwater facilities. The City's Surface Water Engineer continues to design work on projects on a limited basis to address localized flooding. Such projects may require the need for the City to acquire private property to construct stormwater facilities such as detention swales. A grant from the Department of Ecology received in 2011 for UIC retrofits will be used to analyze and address potential pollution concerns for groundwater. The service units in this division are: Service Unit 218 - Capital Improvement Service Unit 699 - General Revenues BUDGET SUMMARY Dept 442 Stormwater Capital (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 218 Capital Improvement $153,485 Revenue Summary By Service Unit 218 Capital Improvement $350,000 Fund Balance Beginning Balance $519,874 Revenues Less Expenditures 196,515 Ending Balance $716,390 $1,024,794 $20,271 $1,023,849 $864,794 $445,549 $760,000 $639,655 $716,390 $716,390 (160,000) 425,278 (263,849) $479,655 $1,141,668 $452,541 $433,000 42.3 42.3 $244,794 28.3 32.2 $452,541 70.8 63.2 (188,206) 117.6 71.3 $264,335 55.1 58.4 2012 Adopted Budget • City Management - 77 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 400 Other Services and Charges $6,073 $349,794 $110 $334,794 $40,000 11.4 9.2 600 Capital Outlays 147,412 675,000 20,161 689,055 393,000 58.2 90.8 Total Expenditures $153,485 $1,024,794 $20,271 $1,023,849 $433,000 42.3 100.0 EXPLANATORY NARRATIVE Service Unit 218 - Capital Improvement The projects included in this budget are: Continued design work and possible property acquisition for Fair and Nob Hill. Low Impact Development Demonstration Project on 'J' Street. Capital facility projects to address localized flooding or water quality issues. UIC retrofit project. Revenues include a $150,000 transfer from the Stormwater Operating Fund (441). Account 410 Professional Services - Funds are budgeted in this line item for professional services such as appraisal of property prior to acquisition, legal or consultant assistance required to implement stormwater capital projects. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 218 - Capital Impr Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 400 Other Services & Charges 410 Professional Services $6,073 $55,000 $0 $40,000 $40,000 72.7 100.0 480 Repairs & Maintenance 0 294,794 110 294,794 0 0.0 0.0 Total 6,073 349,794 110 334,794 40,000 11.4 12.0 600 Capital Outlays 630 Improvements Other Than Bldg 650 Construction Projects Total Total Expenditures - Service Unit 218 Revenues 330 Intergovernmental Revenues $0 $514,794 $95,549 $410,000 $94,794 18.4 23.1 390 Other Financing Sources 350,000 350,000 350,000 350,000 150,000 42.9 42.9 Total Revenues - Service Unit 218 $350,000 $864,794 $445,549 $760,000 $244,794 28.3 32.2 18,573 70,000 0 74,055 0 0.0 0.0 128,839 605,000 20,161 615,000 393,000 65.0 63.9 147,412 675,000 20,161 689,055 393,000 58.2 57.0 $153,485 $1,024,794 $20,271 $1,023,849 $433,000 42.3 42.3 78 - City Management • 2012 Adopted Budget Service Unit 699 — General Revenues The beginning balance reflects the changes from prior year activity in the service unit. (1) 2010 Service Unit 699 — General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $519,874 $639,655 $716,390 $716,390 $452,541 70.8 63.2 2012 Adopted Budget • City Management — 79 CITY OF i i tUl!a CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE WATER - 474 Interim City Manager Michael Morales Water / Irrigation Manager Dave Brown DEFINITION The Water/Irrigation Division is responsible for the treatment and delivery of a potable water supply of sufficient quantity and quality to meet domestic, commercial, industrial, irrigation needs within the system planning area, as well as fire suppression requirements. Water demand varies throughout the year from a low of 8 to a peak of 21 million gallons per day, consumed through approximately 18,900 service installations. Water is supplied from the Naches River to the Naches River Water Treatment Plant located at 6390 US Highway 12 where it is treated to meet state and federal drinking water standards. Seasonal supply capabilities are provided by the Kissel, Kiwanis, and Airport wells. A new well at Gardner Park will be fully operational in November 2011. There are several issues on the immediate horizon that will have significant economic impacts on the utility: a utility billing program, Safe Drinking Water Act rule modification and implementation, Endangered Species Act (ESA) and State Salmon Recovery Programs, and the Water Efficiency Rules. The costs of several of the chemicals used in the water process have increased significantly over the last few years. Caustic Soda used for pH adjustment, Fluoride, Aluminum Chlorhydrate used for coagulation, and salt used to generate chlorine, have increased significantly over the past five years. These increases have resulted in higher operational costs. Safe Drinking Water Act changes include an emphasis on water quality monitoring. The additional monitoring required by the Stage 2 Disinfectant/Disinfectant By -Product Rule (D/DPB) and the Long -Term 2 Enhanced Surface Water Treatment Rule (LT2) are to insure compliance with new water quality rules and the types of additional treatment that may be required. Testing conducted so far indicates that the water treatment processes should be capable of treating the water to meet the proposed standards. Water Efficiency The 2007 water efficiency rules places an emphasis on non -revenue produced or unaccounted for, water, more efficient water use (conservation) including implementation of water meter calibration standards. Non -revenue producing water must be less than 10% of a three year average of total production and reported annually. In January of 2009, the City Council adopted two water efficiency goals and 6 water efficiency measures; these measures and goals were reaffirmed with the adoption of the Water System Plan in July 2011. Automated Meter Reading In July of 2009 Council approved an interlocal agreement with Selah, Nob Hill Water Association and Yakima County to cooperatively conduct an Upper Valley Automated Meter Reading 80 - City Management • 2012 Adopted Budget Evaluation. Council also adopted a policy issue with the 2010 budget to move the city to Automated Meter Reading. The Evaluation has been completed and the 2011 and 2012 budgets included funds to begin the process of moving toward Automated Meter Reading. A public Works Trust Fund Loan for $5,000,000 is anticipated to be authorized by the legislature in the spring of 2012. The service units in this division are: Service Unit 122 Service Unit 129 Service Unit 341 Service Unit 343 Service Unit 348 Service Unit 349 Service Unit 645 Service Unit 699 - Fire Suppression - Fire Suppression Administration - Potable Water Distribution - Potable Water Supply - Capital Construction Administration - Potable Water Administration - Interfund Distributions - General Revenues PERFORMANCE STATISTICS Fire Suppression Administration 2010 Actual 2011 Amended Budget 2012 Proposed Budget Fire Hydrants Painted 605 650 775 City Fire Hydrants Tested') 2,236 2,246 599 0) Fire Hydrants Repaired 90 120 100 Fire Hydrants Replaced 21 20 25 New Fire Hydrants Installed 10 10 15 Potable Water Distribution Water Meters in Place 18,687 18,800 18,887 New Water Services Installed 75 80 50 Water Service Meter Sets Replaced 100 115 110 Number of Water Meters Replaced 75 75 165 Number of Water Main Breaks 7 7 5 Potable Water Supply Millions of Gallons of Water Produced 3,773.4 3,584.7 3,600 Number of Water Quality Complaints 20 16 18 Percent of Water Meeting Disinfection Requirement 100% 100% 100% Percent of Water Below Maximum Contaminate Levels 100% 100% 100% Percent of Water Meeting Treatment Optimization Performance Goal(2) 100% 100% 100% Fire hydrant testing has been reduced to one every four years as Water will not be hiring any temporary staff. Treatment Optimization Performance Goal. The Washington State Regulations require the Water Treatment Plant effluent to be at or below 0.3 Nephelometric Turbidity Units in 95% of the samples. The Water Treatment Plant has adopted the Treatment Optimization Performance Goal of keeping the Water Treatment Plant effluent at or below 0.1 Nephelometric Turbidity Units in 95% of the samples. 2012 Adopted Budget • City Management - 81 AUTHORIZED PERSONNEL Class Code Position Title 1273 Water and Irrigation Manager 7151 Water / Irrigation Division Admin Specialist 8251 Waterworks Device Technician 8252 Water Device Crew Leader 8331 Water Treatment Plant Operator -in -Training 8332 Water Treatment Plant Operator IIT 8333 Water Treatment Plant Operator III 9 8335 Water Quality Specialist 8681 Storekeeper 8741 Waterworks Specialist IF2 8742 Waterworks Specialist IIS°) 8744 Water Distribution Crew Leader 8745 Waterworks Drafting / Service Rep 8751 Utilities Locator / Safety Coordinator 11105 Water / Irrigation Engineer 13501 Water Distribution Supervisor 15201 Water Treatment Plant Supervisor Total Personna31 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 6.00 6.00 6.00 3.00 3.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 31.00 31.00 31.00 (1) Reclassification of Water Treatment Plant Chief Operators to Water Treatment Plant Operator II and III. (2) Waterworks Specialist I is upgraded to Waterworks Specialist II upon certification. (3) Water funds 1.30 FTE's in Codes (022), Engineering (041) and has 1.40 FTE's funded by Wastewater (473), Irrigation (475) and / or Stormwater (441). BUDGET SUMMARY Dept 474 Water Operating (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 122 Fire Suppression 129 Administration 341 Potable Water Distribution 343 Potable Water Supply 348 Capital Improvement 349 Administration 645 Interfund Distribution Total Expenditures Revenue Summary By Service Unit 341 Potable Water Distribution 348 Capital Improvement 645 Interfund Distribution 699 General Revenues Total Revenues $268,085 31,379 1,982,043 1,417,172 54,255 2,195,119 1,700,442 $280,594 31,763 2,066,716 1,560,567 56,161 2,358,435 1,541,391 $190,288 23,255 1,447,171 1,081,102 42,201 1,696,075 1,381,938 $279,484 31,763 2,062,006 1,536,907 56,161 2,350,199 1,541,391 $7,648,497 $7,895,628 $5,862,030 $7,857,912 $288,094 102.7 103.1 32,496 102.3 102.3 2,139,807 103.5 103.8 1,637,832 105.0 106.6 49,684 88.5 88.5 2,843,938 120.6 121.0 1,234,445 80.1 80.1 $8,226,296 104.2 104.7 $7,320,186 73,781 0 63,125 $7,457,093 $7,564,000 $5,275,339 $7,412,000 66,500 28,999 59,000 10,987 10,986 10,986 2,850 74,277 77,500 $7,644,337 $5,389,601 $7,559,486 $8,021,284 59,000 10,985 47,500 $8,138,769 106.1 88.7 100.0 1666.7 106.5 108.2 100.0 100.0 61.3 107.7 82 - City Management • 2012 Adopted Budget Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $2,110,819 $1,755,813 $1,919,415 $1,919,415 $1,620,990 92.3 84.5 (191,404) (251,291) (472,429) (298,426) (87,527) 34.8 29.3 $1,919,415 $1,504,522 $1,446,986 $1,620,990 $1,533,463 101.9 94.6 (1) 2010 Expenditure Summary By Type Actual 100 Salaries and Wages $1,680,686 200 Personnel Benefits 599,786 Sub -Total Salaries and Benefits 2,280,472 300 Supplies 595,060 400 Other Services and Charges 388,111 500 Intergov't Svcs / Other Interfund 2,699,193 600 Capital Outlays 7,507 700 Debt Service 295,057 900 Interfund Payment for Services 1,383,095 Total Expenditures $7,648,497 EXPLANATORY NARRATIVE Interfund Taxes 13.2% Transfer to CIP 7.7% (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $1,820,883 $1,277,658 $1,821,583 585,771 425,461 585,835 2,406,654 1,703,119 2,407,418 644,725 491,260 625,700 531,279 293,787 522,082 2,540,786 1,968,893 2,543,828 16,000 7,669 16,000 336,663 318,576 336,663 1,419,521 1,078,727 1,406,221 $7,895,628 $5,862,030 $7,857,912 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $1,828,556 100.4 22.2 671,730 114.7 8.2 2,500,286 103.9 30.4 646,860 100.3 7.9 564,090 106.2 6.9 2,702,581 106.4 32.9 16,000 100.0 0.2 335,248 99.6 4.1 1,461,231 102.9 17.8 $8,226,296 104.2 100.0 WATER OPERATING FUND $7,774,375 - Total 2012 Expenditure Budget City Services 4.7% Loans/Bonds Repayment 8.2% Insurance 3.0% Customer Service 7.2% Potable Fire Suppression 3.7% Capital Water Construction Admin. Admin. 2.9% 0.7% Note: CIP transfer includes $50,000 for Utility Services System. Fire Admin. 0.4% Potable Water Distribution 27.4% Potable Water Supply/Treatment 20.9% 2012 Adopted Budget • City Management - 83 $8,000,000 — $7,600,000 — $7,200,000 — $6,800,000 — $6,400,000 $6,000,000 WATER OPERATING FUND FINANCIAL DATA 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Estimate 2012 Proposed Revenues $6,831,147 $6,802,383 $7,547,553 $7,457,093 $7,559,486 Expenditures $6,594,239 $6,831,165 $7,297,455 $7,648,497 $7,857,912 —A—Beg Bal $1,652,595 $1,889,503 $1,860,721 $2,110,819 $1,919,415 4 End Bal $1,889,503 $1,860,721 $2,110,819 $1,919,415 $1,620,989 $7,714,485 $7,774,375 $1,620,989 $1,561,099 Revenue for the 474 Water Fund is from the following sources: $2,200,000 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 ➢ Sale of Materials - Meters and meter sets, water main taps and materials sold to other divisions and developers. ➢ Water From Hydrants - Water sold through hydrant meters. ➢ Water Operating Revenue - Water sold through water meters. ➢ Personnel Services - Labor income for installing meters, taps and hydrants. ➢ Interest - Investment and contract interest earned. ➢ New Services - New water services sold. ➢ Domestic Connection Charge - Connection fees. ➢ Base Irrigation Charge - Connection fees when using domestic water for irrigation. ➢ Distribution Connection Charge - Connection fees for connecting to the distribution system. Service Unit 122 - Fire Suppression The 2011 proposed expenditures in this service unit are for fire suppression by addition of new fire hydrants to the system, replacement of existing fire hydrants, and the maintenance, testing and repair of fire hydrants. Account 120 Overtime - The functions that regularly require overtime are repairs of fire hydrants that are leaking due to being hit by an automobile or main break, crews are called out by Fire to respond to inoperable fire hydrants, or when there is inadequate water supply. Account 130 Special Pay - The areas that require special pay are for individuals on emergency standby or employees who receive bilingual pay. Account 310 Office and Operating Supplies - This line item includes costs of fire hydrants and repair materials. 84 — City Management • 2012 Adopted Budget (1) 2010 Service Unit 122 - Fire Suppression Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $126,452 120 Overtime 1,447 130 Special Pay 1,293 Total 129,191 200 Personnel Benefits 44,569 310 Office and Operating Supplies 46,418 400 Other Services and Charges 480 Repairs And Maintenance 1,332 490 Miscellaneous 375 Total 1,707 900 Interfund Payment for Services 950 Interfund Rentals and Leases 33,197 980 Interfund Garage / Plant Chrg. 13,004 Total 46,201 Total Expenditures - Service Unit 122 $268,085 $136,377 $97,198 $136,377 2,500 1,570 2,500 1,702 1,141 1,702 140,579 44,893 50,000 5,500 99,909 32,807 27,349 140,579 44,893 50,000 0 4,000 200 584 590 $136,498 2,500 1,970 140,968 51,145 50,000 5,700 584 4,590 26,418 19,887 26,418 13,004 9,752 13,004 39,422 29,639 39,422 $280,594 $190,288 $279,484 4,000 200 4,200 28,777 13,004 41,781 $288,094 100.1 100.0 115.7 100.3 113.9 100.0 72.7 100.0 73.7 108.9 100.0 106.0 102.7 100.1 100.0 115.7 100.3 113.9 100.0 100.0 33.9 91.5 108.9 100.0 106.0 103.1 Service Unit 129 - Fire Suppression Administration This unit is for the administration of fire suppression activities. The proposed expenditures in this service unit make up 25% of the Water/Irrigation Division Manager's compensation and benefits to fire suppression. (1) 2010 Service Unit 129 - Fire Supp Admin Actual Expenses 110 Salaries and Wages 200 Personnel Benefits Total Expenditures - Service Unit 129 (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $25,694 5,685 $31,379 $25,694 $18,686 $25,694 6,069 4,568 6,069 $31,763 $23,255 $31,763 $25,694 6,802 $32,496 100.0 112.1 102.3 100.0 112.1 102.3 Service Unit 341- Potable Water Distribution The proposed expenditures in this service unit are for new water services and the maintenance and operation of the portable water distribution system. The projected revenue includes the rate adjustment of 5.5% that was approved by Council in 2005. Account 120 Overtime - The functions that regularly require overtime are response to customer emergencies and water main breaks. Account 130 Special Pay - The areas that require special pay frequently are for individuals on emergency standby or those employees who receive bilingual pay. Account 340 Items Purchased For Resale - Hardware used in maintaining the Water Distribution System, e.g. water meters, valves and pipes. 2012 Adopted Budget • City Management - 85 Account 410 Professional Services - Engineering associated with consulting for permits and easements, mandatory dig locate service, mandatory commercial driver licenses and state certifications renewal, and physicals for commercial driver licenses. Account 440 Advertising - This account provides funds for public notices, cross connection notices and advertising for replacement employees. Account 480 Repairs and Maintenance - Contractor services e.g. saw cutting of concrete streets, sidewalks or curbs so the division can accomplish new service installations, repairs, maintenance or replacements; and for contractors to restore asphalt or concrete for street cuts, sidewalks and curb after new service installations, repairs, maintenance or replacements have been completed. Account 4W0 Water Quality Tests - Water quality testing required after new water mains have been installed or after repairs are made. (1) 2010 Service Unit 341- Potable Water Dist Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $782,141 120 Overtime 10,630 130 Special Pay 13,211 140 Retirement / Term Cashout 0 Total 805,982 200 Personnel Benefits 200 Personnel Benefits 305,253 280 Clothing and Miscellaneous 6,635 Total 311,888 300 Supplies 310 Office and Operating Supplies 84,845 320 Fuel Consumed 35,725 340 Items Purchased for Resale 224,215 350 Small Tools and Equipment 7,265 Total 352,050 400 Other Services and Charges 410 Professional Services 1,220 420 Communications 5,773 430 Transportation / Training 1,961 440 Advertising 163 450 Operating Rentals and Leases 76 470 Public Utility Services 1,554 480 Repairs and Maintenance 67,591 4W0 Water Quality Tests 225 Total 78,563 530 State / County Taxes & Assess 158,293 640 Machinery and Equipment 7,507 86 - City Management • 2012 Adopted Budget $843,339 20,000 13,176 12,546 $577,143 12,861 11,603 12,593 $843,339 20,000 13,176 12,546 889,061 614,200 889,061 295,345 209,341 295,345 7,000 4,752 7,000 $850,328 100.8 100.8 20,000 100.0 100.0 15,494 117.6 117.6 0 0.0 0.0 885,822 99.6 99.6 302,345 214,093 302,345 106,000 35,000 230,000 8,500 71,838 34,710 193,020 4,904 91,000 45,000 230,000 8,500 379,500 304,473 374,500 2,200 532 2,200 9,283 3,194 8,327 3,500 1,187 3,500 300 501 525 2,000 974 2,000 3,000 967 3,000 71,500 30,696 71,500 600 75 600 343,475 7,000 350,475 96,000 45,000 230,000 8,500 379,500 92,383 160,579 10,000 38,126 97,409 5,453 91,652 162,100 10,000 116.3 100.0 115.9 90.6 128.6 100.0 100.0 100.0 116.3 100.0 115.9 105.5 100.0 100.0 100.0 101.3 2,200 100.0 100.0 7,973 85.9 95.8 3,500 100.0 100.0 300 100.0 57.1 2,000 100.0 100.0 3,000 100.0 100.0 71,500 100.0 100.0 600 100.0 100.0 91,073 98.2 94.1 177,100 110.3 109.3 10,000 100.0 100.0 900 Interfund Payment for Services 950 Interfund Rentals and Leases 980 Interfund Garage / Plant Chrg. Total Total Expenditures — Service Unit 341 Revenues 340 Charges For Good & Services 370 Proprietary / Trust Gains & Other Total Revenues — Service Unit 341 184,438 147,161 109,619 147,161 160,649 109.2 109.2 73,688 73,688 55,265 73,688 73,688 100.0 100.0 258,126 220,849 164,884 220,849 234,337 106.1 106.1 $1,982,043 $2,066,716 $1,447,171 $2,062,006 $2,139,807 103.5 103.8 $7,190,509 $7,474,000 $5,201,770 $7,322,000 $7,946,284 106.3 108.5 129,678 90,000 73,569 90,000 75,000 83.3 83.3 $7,320,186 $7,564,000 $5,275,339 $7,412,000 $8,021,284 106.1 108.2 Service Unit 343 — Potable Water Supply The 2011 proposed expenditures in this service unit are for the maintenance and operation of the domestic water supply at the Naches River Water Treatment Plant, intake structures, wells, reservoirs and booster pump stations. Account 120 Overtime — The functions that regularly require overtime are the function of the 12 hour shift requires overtime to be paid every other week; however there is a direct offset in regular pay on the opposing weeks. Also response to customer emergencies, operator absences, equipment failures, water quality emergencies related to weather. Account 130 Special Pay — The areas that require special pay frequently are for individuals on emergency standby or those employees who receive bilingual pay. Account 3A0 Aluminum Sulfate — Aluminum Chlorhydrate used as a coagulant. Account 3C0 Chemicals — Salt is purchased to make chlorine for disinfection at the water treatment plant with the on-site sodium hypochlorite generator. Chlorine at the wells is from a chlorine tablet system. Polyelectrolyte is used as a filter and coagulant aid. Account 3F0 Fluoride — Purchase of fluoride to prevent dental cavities. Account 3S0 Caustic Soda — Caustic Soda is used to add alkalinity and increase the pH of the finished water for corrosion control. Account 410 Professional Services — Costs for engineering associated with the Water Treatment Plant and Telemetry Control Systems. Account 420 Communications — This account provides for wireless communication costs, telephone services and postage. Account 440 Advertising — Advertisements for replacement operators, project and other advertisements associated with water quality. Account 4W0 Water Quality Tests — Water quality testing. 2012 Adopted Budget • City Management — 87 (1) 2010 Service Unit 343 - Potable Water Sup Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $518,397 120 Overtime 46,360 130 Special Pay 378 140 Retirement / Term Cashout 0 Total 565,135 200 Personnel Benefits 200 Personnel Benefits 194,638 280 Clothing and Miscellaneous 2,993 Total 197,631 300 Supplies 310 Office and Operating Supplies 34,152 320 Fuel Consumed 5,797 350 Small Tools and Equipment 832 3A0 Liquid Alum Sulfate 70,863 3C0 Chemicals 24,521 3F0 Fluoride 50,239 3S0 Soda Ash 10,189 Total 196,592 400 Other Services and Charges 410 Professional Services 247 420 Communications 2,604 430 Transportation / Training 861 440 Advertising 0 470 Public Utility Services 160,782 480 Repairs and Maintenance 30,366 490 Miscellaneous 16,681 4W0 Water Quality Tests 57,645 Total 269,186 530 State / County Taxes & Assess 158,293 640 Machinery and Equipment 0 950 Interfund Opt Rental and Leases 30,336 Total Expenditures - Service Unit 343 $1,417,172 $553,226 $393,483 $553,226 45,000 35,745 45,000 72 660 772 9,613 501 9,613 607,911 430,388 608,611 188,299 141,658 188,299 2,800 892 2,800 $564,454 102.0 102.0 45,000 100.0 100.0 842 1169.6 109.1 0 0.0 0.0 610,297 100.4 100.3 191,099 142,550 191,099 57,625 28,564 48,200 5,600 5,363 7,000 3,000 743 3,000 65,000 57,282 65,000 32,000 29,229 32,000 40,000 33,719 40,000 12,000 4,538 6,000 215,225 159,438 201,200 3,000 0 3,000 3,069 1,146 3,172 1,400 0 1,400 1,000 0 1,000 198,398 157,587 198,398 50,000 16,007 45,000 26,500 22,633 27,540 68,000 30,214 60,000 351,366 160,479 6,000 28,487 227,586 97,409 2,216 21,515 339,510 162,000 6,000 28,487 212,737 2,800 215,537 48,200 6,160 3,000 70,000 37,000 45,000 8,000 217,360 3,000 3,121 1,400 1,000 230,488 45,000 27,500 71,000 382,509 177,000 6,000 29,130 113.0 100.0 112.8 83.6 110.0 100.0 107.7 115.6 112.5 66.7 101.0 100.0 101.7 100.0 100.0 116.2 90.0 103.8 104.4 108.9 110.3 100.0 102.3 113.0 100.0 112.8 100.0 88.0 100.0 107.7 115.6 112.5 133.3 108.0 100.0 98.4 100.0 100.0 116.2 100.0 99.9 118.3 112.7 109.3 100.0 102.3 $1,560,567 $1,081,102 $1,536,907 $1,637,832 105.0 106.6 Service Unit 348 - Capital Construction Administration This service unit provides for Capital Improvements Program administration. Revenues are from water connection charges and base irrigation charges. Account 120 Overtime - The functions that regularly require overtime are emergencies associated with developer projects or capital improvement projects. 88 - City Management • 2012 Adopted Budget (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 348 - Cap Const Admin Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $40,286 120 Overtime 0 Total 40,286 200 Personnel Benefits 10,035 400 Other Services And Charges 420 Communications 1,859 430 Transportation / Training 764 490 Miscellaneous 1,312 Total 3,934 Total Expenditures - Service Unit 348 $54,255 $40,371 $30,046 $40,371 1,000 0 1,000 41,371 30,046 41,371 10,724 8,356 10,724 366 2,029 366 1,500 593 1,500 2,200 1,177 2,200 4,066 3,799 4,066 $56,161 $42,201 $56,161 $34,717 1,000 35,717 9,909 86.0 100.0 86.3 92.4 86.0 100.0 86.3 92.4 358 98.0 98.0 1,500 100.0 100.0 2,200 100.0 100.0 4,058 99.8 99.8 $49,684 88.5 88.5 Revenues 370 Proprietary / Trust Gains & Other $73,781 $66,500 $28,999 $59,000 $59,000 88.7 100.0 Service Unit 349 - Potable Water Administration The purpose of this service unit is to administer the operation of the portable water distribution system. Account 130 Special Pay - The areas that require special pay frequently are for employees who receive bilingual pay. Account 410 Professional Services - Defense of the City's water rights, for water right transfers and to assist in the development of legislation critical to the needs of the City. Types of services listed are as follows: Item Purpose Attorneys Defense of Water Rights Engineers Professional Services Account 400 Operating Permit - Fees required to secure annual operating permit from the Washington Department of Health for the domestic water system and for conservation fees. The permit fees are based on water service population. 2012 Adopted Budget • City Management - 89 (1) 2010 Service Unit 349 - Potable Water Admin Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $114,098 120 Overtime 48 130 Special Pay 252 Total 114,398 200 Personnel Benefits 29,978 400 Other Services and Charges 410 Professional Services 4,269 420 Communications 875 430 Transportation / Training 1,344 490 Miscellaneous 10,629 400 State Water Operating Permit 7,970 Total 25,088 540 Interfund Taxes and Assessments 977,223 900 Interfund Payment for Services 960 Interfund Insurance Services 216,181 990 Interfund Admin Charges 832,251 Total 1,048,432 Total Expenditures - Service Unit 349 $2,195,119 $114,515 $84,097 $114,515 1,500 0 1,500 252 332 252 116,267 84,429 116,267 30,641 23,087 30,705 30,000 1,425 35,000 1,964 699 1,964 2,500 912 2,500 17,000 4,153 17,000 14,300 7,970 14,300 65,764 1,015,000 15,159 70,764 710,711 1,015,000 211,776 211,776 211,776 918,987 650,912 905,687 1,130,763 862,689 1,117,463 $2,358,435 $1,696,075 $2,350,199 $128,045 111.8 111.8 1,500 100.0 100.0 515 204.2 204.2 130,060 111.9 111.9 37,861 123.6 123.3 35,000 1,950 2,500 17,000 14,300 70,750 1,449,284 232,954 923,029 1,155,983 $2,843,938 116.7 99.3 100.0 100.0 100.0 107.6 142.8 110.0 100.4 102.2 120.6 100.0 99.3 100.0 100.0 100.0 100.0 142.8 110.0 101.9 103.5 121.0 Service Unit 645 - Interfund Distribution The proposed expenditures in this service unit are for debt service payments and interfund transfers. Details of the service unit are as follows: Expenditures 2011 2011 Date 2010 Amended Proposed Of Actual Budget Budget Maturity Transfer to CII' $950,000 $800,000 $600,000 1998 Water Bond 238,814 237,793 324,700 2018 1998 Water / Wastewater Bond 44,574 44,938 2011 Equity Transfer Fruitvale Wasteway 7,500 7,500 2011 Equity Transfer Fair Avenue / I-82 31,558 31,558 31,558 2015 Equity Transfer Swan Ave. / Fruitvale Water Mains 32,939 32,939 32,939 2021 Water Treatment Plant Improvement PW Trust Fund Loan 134,725 134,725 134,725 2023 Water Treatment Plant Impr PW Trust Fund Loan Interest 9,094 8,757 8,084 2023 Drinking Water SRF Loan 47,073 47,073 47,073 2025 Interest on Drinking Water SRF Loan 3,707 3,472 3,295 2025 Utility Customer Service System & Work Order System 100,000 50,000 Gardner Park Well PWTF Loan 83,160 120,780 120,780 2030 Gardner Park Well PWTF Loan Interest 6,313 10,870 10,306 2030 Airport Water / Wastewater Line SIED Payment(') 9,323 9,847 10,400 Airport Water / Wastewater Line SIED Interest Payment(') 1,663 1,139 585 Total $1,700,442 $1,541,391 $1,234,445 90 - City Management • 2012 Adopted Budget (1) This was a SIED loan for Yakima Airport's infrastructure improvements including water and sewer lines; debt service for this loan is reimbursed by the Yakima Airport, and is therefore considered a pass-through payment. (1) 2010 Service Unit 645 - Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 500 Intergovernmental Services 550 Interfund Subsidies $1,333,388 560 Interfund Transfers 71,997 Total 1,405,385 780 Intergovernmental Loans 274,280 830 Debt Service - External Ltd - Int. 20,777 Total Expenditures - Service Unit 645 $1,700,442 Revenues 360 Miscellaneous Revenues $1,132,731 $991,366 $1,132,731 71,997 71,997 71,997 1,204,728 1,063,363 1,204,728 312,425 306,155 312,425 24,238 12,421 24,238 $1,541,391 $1,381,938 $1,541,391 $834,700 64,497 899,197 312,978 22,270 $1,234,445 73.7 89.6 74.6 100.2 91.9 80.1 73.7 89.6 74.6 100.2 91.9 80.1 $0 $10,987 $10,986 $10,986 $10,985 100.0 100.0 Service Unit 699 - General Revenue See the revenue discussion at the beginning of the Explanatory Revenue section. (1) 2010 Service Unit 699 - General Revenue Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $2,110,819 360 Miscellaneous Revenues 59,476 380 Non -revenues 0 390 Other Financing Sources 3,649 Total Revenues - Service Unit 699 $2,173,944 $1,755,813 $1,919,415 $1,919,415 1,350 74,277 76,000 1,500 0 1,500 0 0 0 $1,620,990 92.3 84.5 46,000 3407.4 60.5 1,500 100.0 100.0 0 $1,758,663 $1,993,692 $1,996,915 $1,668,490 94.9 83.6 2012 Adopted Budget • City Management - 91 CITY OF i;(hill!! CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE DOMESTIC WATER IMPROVEMENT - 477 Interim City Manager Michael Morales Water / Irrigation Manager Dave Brown DEFINITION The Domestic Water Improvement Fund accounts for all the capital projects related to water resources including surface water and groundwater, water treatment at the Naches River Water Treatment Plant and the wells, water transmission and distribution, water booster pumping stations, water storage at the reservoirs and control systems. Capital Outlay This budget represents the CIP program adopted in the 2011 Water System Plan and the associated Cost of Service and Rate Study. Projects for 2012: Design and build new water treatment backwash recycle ponds, replace the electrical service and update the Supervisor and Date Acquisition System This project is funded through a 20 -year, 1.5% interest Drinking Water State Revolving Fund Loan. Automated Meter Reading. This project is to replace manual meter reading with a radio frequency automate reading system. This project is funded through a 20 -year, 0.5% interest Public Works Trust Fund Loan and through the sewer improvement fund. Repair flood damaged 48 inch transmission main and make improvements to protect against future flood events Replacement of private water mains, connecting dead end water mains, installing water main extensions, replacing large meter installations and water fill stations. Study and design a method to redirect the Naches River back toward the water plant intake. The service units in this division are: Service Unit 348 - Capital Improvement Service Unit 699 - General Revenues 92 - City Management • 2012 Adopted Budget BUDGET SUMMARY Dept 477 Domestic Water (1) 2010 Expenditure Summary By Service Unit Actual 348 Capital Improvement $351,248 Revenue Summary By Service Unit 348 Capital Improvement $1,514,300 699 General Revenues 2,000 Total Revenues $1,516,300 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 400 Other Services And Charges 600 Capital Outlays Total Expenditures (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $3,902,000 $805,293 $1,807,000 $800,000 $1,364,300 $1,564,300 0 3,447 3,448 $4,450,000 114.0 246.3 $4,600,000 0 575.0 $800,000 $1,367,747 $1,567,748 $4,600,000 575.0 294.1 0.0 293.4 $2,548,685 1,165,052 $3,713,738 $3,464,285 $3,713,738 $3,713,738 (3,102,000) 562,454 (239,252) $362,285 $4,276,192 $3,474,486 $3,474,486 100.3 93.6 150,000 (4.8) (62.7) $3,624,486 1000.5 104.3 (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End EXPLANATORY NARRATIVE $32,857 318,391 $351,248 $267,000 $153,686 $242,000 3,635,000 651,607 1,565,000 $3,902,000 $805,293 $1,807,000 (5) 2012 Projected Budget $200,000 4,250,000 $4,450,000 (6) (7) % Chng % From 2 to 5 Of Total 74.9 116.9 114.0 4.5 95.5 100.0 Service Unit 348 — Capital Improvement The total capital outlay is detailed below. Funds budgeted in the 2011 year-end estimate and not spent will be brought forward to 2012. Capital Outlay Capital Improvements 2012 Recycle ponds (Project #2259) Automated Meter Reading (Project #2261) Flood damage repair (project #2321) Water Main Replacement (Project #2322) Intake, River redirection (Project #2335) Total Capital Outlay 477 Fund $2,000,000 2,000,000 200,000 150,000 100,000 $4,450,000 The total projected revenue is comprised of a transfer from the Water operating fund and PWTF and Drinking Water State Revolving Fund loans for Automated Meter Reading and the Recycle Ponds. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as leak detection and water system plan updates. 2012 Adopted Budget • City Management — 93 (1) 2010 Service Unit 348 — Capital Impr Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 400 Other Services And Charges 410 Professional Services $32,857 480 Repairs & Maintenance 0 Total 32,857 600 Capital Outlays 640 Machinery And Equipment 30,862 650 Construction Projects 287,529 Total 318,391 Total Expenditures — Service Unit 348 $351,248 $47,000 $20,312 $22,000 220,000 133,373 220,000 267,000 153,686 242,000 2,009,000 1,626,000 4,361 20,000 647,246 1,545,000 3,635,000 651,607 1,565,000 $3,902,000 $805,293 $1,807,000 $0 200,000 200,000 2,000,000 2,250,000 4,250,000 $4,450,000 0.0 90.9 74.9 0.0 90.9 82.6 99.6 10000.0 138.4 116.9 114.0 145.6 271.6 246.3 Revenues 390 Other Financing Sources $1,514,300 $800,000 $1,364,300 $1,564,300 $4,600,000 575.0 294.1 Service Unit 699 — General Revenues This revenue is comprised of the beginning balance which reflects the changes from prior year activity in the service unit and interest earnings from investments. Service Unit 699 — General Revenues (1) 2010 Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues — Service Unit 699 $2,548,685 2,000 $2,550,685 $3,464,285 $3,713,738 $3,713,738 0 3,447 3,448 $3,464,285 $3,717,185 $3,717,186 $3,474,486 100.3 93.6 0 0.0 $3,474,486 100.3 93.5 94 — City Management • 2012 Adopted Budget CITY OF i i/ Ul!a CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE IRRIGATION OPERATING FUND - 475 Interim City Manager Michael Morales Water / Irrigation Manager Dave Brown DEFINITION The Irrigation Division is responsible for the operation and maintenance of the city -owned irrigation utility. The irrigation system includes 66 individual delivery systems. The system is supplied with water through the Nelson Dam diversion, Fruitvale Canal (New Schanno Ditch Company), Naches Cowiche Ditch Company, Yakima Valley Canal, Yakima Tieton Irrigation District and Old Union Ditch Company. System Operation and Maintenance (0 & M) program includes maintenance, cleaning, and repair of valves, transmission and distribution lines (wood, cast iron, ductile iron, PVC, asbestos cement, cement and others), water boxes, fish and debris screens, pumps, and reservoirs. The irrigation utility is an enterprise fund and, as such, generates revenues through rates sufficient to sustain the utility. The 2012 adopted rate for service is $0.0330 per square foot of lot. The rate includes an 0 & M component at $0.0190 per square foot and a capital improvement component at $0.0140 per square foot. These rates are structured to fully fund 0 & M activities and planned capital improvements. A Comprehensive System Plan, or road map, to upgrade and rehabilitate the irrigation systems, including the General - 308 System, was completed in 2000. The City issued revenue bonds in August, 2004, for $5,000,000 and the City expected to issue another revenue bond or line of credit for about $3,500,000 in late 2011 to fund the planned reconstruction of the General - 308 System and the refurbishment of the remaining systems. Phase 2, replacement of the large transmission system of the General - 308 System was completed in the spring of 2007. Phase 3, replacement of the neighborhood distribution systems, began in 2007 and was complete by the spring of 2010. Phase 4 (final phase) began with design in the summer of 2010 and construction to be completed in the spring of 2012. A detailed description of work recently completed and work planned for the 2012 budget year is located in the Irrigation CIP 479 narrative. There have been several discussions with Washington Department of Fish and Wildlife (WDFW), Washington State Department of Transportation (WSDOT) and Bureau of Reclamation (BOR) about both a short-term and long-term fix for the Fruitvale Canal Diversion. We are currently evaluating and implementing some of the alternatives included in the study in partnership with WSDOT and Yakima County through the Lower Naches River Coordination Partnership Group. The group is evaluating several issues in the Lower Naches River from the Nelson Dam to the confluence, including resolving the problems with the Fruitvale Canal Diversion. The design of the consolidation of the diversions is being completed in a cooperative agreement with the Bureau of Reclamation, Washington State Fish and Wildlife, Yakima County and North Yakima Conservation District. 2012 Adopted Budget • City Management - 95 The service units in this division are: Service Unit 342 - Irrigation Supply Service Unit 645 - Interfund Distributions Service Unit 699 - General Revenues PERFORMANCE STATISTICS Irrigation Supply 2010 Actual 2011 Amended Budget 2012 Proposed Budget Feet of Irrigation Main Replaced by Irrigation Crew') 5,000 600 200 Number of Irrigation Services Replaced 145 110 80 Number of Irrigation Main Leaks 44 34 30 Number of Service Work Orders 1,760 1,500 1,500 (1) Main replacements ended in 2010 AUTHORIZED PERSONNEL Class Code Position Title 7151 Water/Irrigation Division Admin Specialist 8671 Irrigation Specialist PI) 8672 Irrigation Specialist IIT 8673 Irrigation Crew Leader 13401 Irrigation Supervisor Total Personnel(-) 2011 2010 Amended Actual Budget 1.00 3.00 1.00 2.00 1.00 8.00 1.00 3.00 1.00 2.00 1.00 8.00 2012 Proposed Budget 1.00 3.00 1.00 2.00 1.00 8.00 (1) Irrigation Specialist I is an entry level position; upon certification there's an automatic upgrade to Irrigation Specialist II. (2) Irrigation funds .27 FTE's in Codes (022) and Engineering (041). BUDGET SUMMARY Dept 475 Irrigation Operating Fund (1) Expenditure Summary By Service Unit 342 Irrigation Supply 645 Interfund Distribution Total Expenditures 2010 Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated Year -End 9/30/11 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $1,383,126 478,965 $1,862,091 $1,477,919 $1,130,179 $1,477,609 63,750 63,750 63,750 $1,444,937 0 $1,541,669 $1,193,929 $1,541,359 $1,444,937 97.8 0.0 93.7 97.8 0.0 93.7 96 - City Management • 2012 Adopted Budget Revenue Summary By Service Unit 342 Irrigation Supply 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 500 Intergov't Svcs / Other Interfund 600 Capital Outlays 900 Interfund Payment for Services Total Expenditures EXPLANATORY NARRATIVE $2,800,000 $2,400,000 $2,000,000 $1,600,000 $1,200,000 $800,000 $400,000 $0 $1,904,383 $1,555,900 $1,222,282 $1,556,010 $1,618,000 104.0 104.0 1,000 700 0 700 700 100.0 100.0 $1,905,383 $1,556,600 $1,222,282 $1,556,710 $1,618,700 104.0 104.0 $281,764 43,291 $325,055 $215,209 $325,055 $325,055 14,931 28,353 15,351 $230,139 $353,408 $340,406 $340,406 158.2 104.7 173,763 1163.8 1131.9 $514,170 223.4 151.1 (1) 2010 Actual $485,542 174,973 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $503,098 $360,437 $499,353 177,032 130,335 177,048 660,515 76,288 341,886 479,030 2,486 301,886 680,130 75,000 379,976 63,850 0 490,773 42,576 332,914 63,848 676,401 74,269 387,825 63,850 0 0 342,714 263,819 339,014 $1,862,091 $1,541,669 $1,193,929 $1,541,359 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $469,830 93.4 32.5 188,496 106.5 13.1 658,326 96.8 45.6 74,000 98.7 5.1 396,980 104.5 27.5 100 0.2 0.0 0 0.0 315,531 92.1 21.8 $1,444,937 93.7 100.0 IRRIGATION OPERATING FUND FINANCIAL DATA 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Estimate Revenues $2,524,231 $2,609,515 $2,661,802 $1,905,383 $1,556,710 Expenditures $2,625,516 $2,631,451 $2,643,303 $1,862,091 $1,541,359 -�Beg Bal $386,487 $285,202 $263,266 $281,765 $325,057 4 End Bal $285,202 $263,266 $281,765 $325,057 $340,408 2012 Proposed $1,618,700 $1,444,933 $340,408 $514,175 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 2012 Adopted Budget • City Management - 97 2012 IRRIGATION OPERATING FUND $1,444,933 — Total Expenditure Budget City Services 4.9% Customer Service 9.3% Insurance 4.4% Note: Transfer to CIE includes $30,000 transfer for Utility Services System Operating & Maintenance 81.3% Service Unit 342 — Irrigation Supply The proposed expenditures in this service unit are for the operation and maintenance of the irrigation intakes, reservoirs, pump stations and distribution system. Revenue for the 475 Irrigation Fund includes the proposed 5.5% 0 & M rate adjustment and is generated through: ➢ Operating Assessments - Payment of overdue LID assessments. ➢ Fruitvale Canal Billings - Payment for water delivered from the Fruitvale Canal. ➢ Irrigation Fees and Charges - Income from customers based on total square foot. ➢ Interest - Investment and contract interest earned. Account 120 Overtime - Expenditures for personnel that respond to emergency repairs. Account 130 Special Pay - Expenditures for bilingual and personnel on stand-by that respond to emergency shutoffs or repairs during the irrigation season. Account 310 Office and Operating Supplies - Price increases in steel and plastics account for the largest impact in this area. This account supports office supplies, repair clamps, valves, pumps and replacement piping for the repair and maintenance of the irrigation systems. Account 410 Professional Services - Renewal of mandatory herbicide applicators and Commercial Driver's Licenses, mandatory dig locate service, defense of the City's water rights, water right transfers, and to assist in the development of legislation critical to the needs of the City. 98 — City Management • 2012 Adopted Budget Item Purpose Dig Locate service Mandatory for locate notices Herbicide applicators Annual renewal of mandatory license Commercial Drivers license renewal physical Annual renewal of mandatory license Engineering services Consulting for permits easements Attorneys Defense of Water Rights, easements, permits Account 440 Advertising - This line item provides for public notices and replacement employee advertisement. Account 630 Improvements Other Than Buildings - This line item is for the purchase of replacement pumps for various systems. Service Unit 342 - Irrigation Supply (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 100 Salaries And Wages 110 Salaries And Wages $463,297 120 Overtime 15,573 130 Special Pay 6,673 140 Retirement / Term Cashout 0 Total 485,542 200 Personnel Benefits 200 Personnel Benefits 172,685 280 Clothing And Miscellaneous 2,288 Total 174,973 300 Supplies 310 Office And Operating Supplies 56,285 320 Fuel Consumed 17,762 350 Small Tools And Equipment 2,241 Total 76,288 400 Other Services And Charges 410 Professional Services 420 Communications 430 Transportation / Training 440 Advertising 450 Operating Rentals And Leases 470 Public Utility Services 480 Repairs And Maintenance 490 Miscellaneous Total 530 State / County Taxes & Assess 630 Improvements Other Than Bldg 900 Interfund Payment For Services 950 Interfund Opt Rental & Leases 37,833 960 Interfund Insurance Services 58,561 980 Interfund Garage / Plant Chrg. 6,612 990 Interfund Admin Charges 198,880 Total 301,886 Total Expenditures - Service Unit 342 $1,383,126 3,037 3,213 124 59 498 308,009 11,993 14,953 341,886 65 2,486 $474,381 20,000 6,972 1,745 $339,291 12,246 6,301 2,599 $474,381 15,000 6,972 3,000 $452,715 10,000 7,115 95.4 50.0 102.1 0 0.0 93.4 503,098 360,437 499,353 174,732 128,887 174,748 2,300 1,449 2,300 469,830 177,032 130,335 177,048 52,000 19,000 4,000 24,240 14,617 3,719 52,000 18,269 4,000 186,196 2,300 188,496 75,000 42,576 74,269 8,000 4,984 1,000 500 1,200 331,291 15,000 18,000 244 4,000 1,925 4,942 222 1,000 0 500 498 1,200 311,461 344,183 4,434 15,000 14,131 17,000 379,976 332,914 387,825 100 98 100 0 55,141 58,378 6,612 222,583 0 41,339 58,378 4,959 159,142 0 55,141 58,378 6,612 218,883 342,714 263,819 339,014 52,000 18,000 4,000 74,000 4,000 4,988 1,000 500 1,200 353,291 15,000 17,000 396,980 100 0 39,034 64,216 6,612 205,669 315,531 $1,477,919 $1,130,179 $1,477,609 $1,444,937 106.6 100.0 106.5 100.0 94.7 100.0 98.7 50.0 100.1 100.0 100.0 100.0 106.6 100.0 94.4 104.5 100.0 70.8 110.0 100.0 92.4 92.1 97.8 95.4 66.7 102.1 0.0 94.1 106.6 100.0 106.5 100.0 98.5 100.0 99.6 100.0 100.9 100.0 100.0 100.0 102.7 100.0 100.0 102.4 100.0 70.8 110.0 100.0 94.0 93.1 97.8 2012 Adopted Budget • City Management - 99 Revenues 310 Taxes 340 Charges For Good And Services Total Revenues — Service Unit 342 $0 1,904,383 $1,904,383 $0 $332 1,555,900 1,221,950 $0 $0 1,556,010 1,618,000 104.0 $1,618,000 104.0 $1,555,900 $1,222,282 $1,556,010 104.0 104.0 Service Unit 645 - Interfund Distribution Expense The expenditures in this service unit are for debt service payments and interfund transfers. There are no proposed expenditures in 2012. (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $478,965 $63,750 $63,750 $63,750 $0 0.0 0.0 Service Unit 699 - General Revenue The beginning balance reflects the changes from prior year activity in the service unit and funds from rates and interest. (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Actual Budget 9/30/11 Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues — Service Unit 699 $281,764 1,000 $282,764 $215,209 $325,055 $325,055 700 0 700 $215,909 $325,055 $325,755 $340,406 700 $341,106 158.2 100.0 158.0 104.7 100.0 104.7 100 — City Management • 2012 Adopted Budget CITY OF i;(hill!! CITY MANAGEMENT 2012 PRELIMINARY BUDGET NARRATIVE IRRIGATION IMPROVEMENT - 479 Interim City Manager Michael Morales Water / Irrigation Manager Dave Brown DEFINITION The Irrigation Improvement Fund accounts for all the capital project expenditures related to irrigation water supply, distribution and transmission, storage, pumping stations and control systems. The major source of funding for the Irrigation Improvement Fund is derived from the capital improvement portion of the rates and through a $5,000,000 revenue bond issued in late August, 2004, to fund reconstruction of the General - 308 System and the eventual refurbishment of the rest of the systems. We anticipate issuing another revenue bond or line of credit for about $3,500,000 in late 2011 to fund the balance of the high priority project. A road map for reconstruction for the General - 308 System has been adopted. The project is split into four phases and each phase is split into stages. Phase one is the pipe replacements that have been completed to date. Phase 2 is the replacement of the balance of the backbone transmission pipes, completed in the spring of 2007. Phase 3, replacement of the neighborhood distribution mains, began in the fall of 2009 and was complete in the spring of 2010. Phase 4, replacement of the remaining neighborhood distribution mains should be completed in spring of 2012. Proposed Capital Projects for 2012: The Fruitvale Canal Diversion Repair - involves improvements to the diversion, including measures to enhance fish habitat, construction, piping the open ditch on "H" Street, moving water rights, consolidation of diversions and required permits. Bond Repayment. Bond or Line of Credit Repayment Phase 4 of the General - 308 irrigation system improvement project. Pump Station Improvements. Replacement of the second half of the West Yakima System. The service units in this division are: Service Unit 348 - Capital Improvement Service Unit 645 - Interfund Distributions Service Unit 699 - General Revenues 2012 Adopted Budget • City Management -101 BUDGET SUMMARY Dept 479 Irrigation System Impr (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 348 Capital Improvement $2,470,183 Revenue Summary By Service Unit 348 Capital Improvement 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 500 Intergov't Svcs/Other Interfund 600 Capital Outlays Total Expenditures $848,667 304,544 3,528 $1,156,740 $2,041,017 $1,472,741 $1,969,434 $3,207,500 $959,926 $3,207,500 0 0 0 1,000 0 1,000 $3,208,500 $959,926 $3,208,500 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $4,115,554 201.6 209.0 $2,707,500 84.4 0 1,000 100.0 100.0 $2,708,500 84.4 * 84.4 84.4 $2,157,692 (1,313,444) $844,248 $1,007,599 $844,248 $844,248 1,167,483 (512,815) 1,239,066 $2,175,082 $331,434 $2,083,314 $2,083,314 206.8 246.8 (1,407,054) (120.5) (113.6) $676,260 31.1 32.5 (1) 2010 Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Amended Actual Estimated Projected From Of Budget 9/30/11 Year -End Budget 2 to 5 Total $242,013 2,228,170 $2,470,183 $319,234 $239,426 $319,234 1,721,783 1,233,316 1,650,200 $2,041,017 $1,472,741 $1,969,434 $640,554 200.7 15.6 3,475,000 201.8 84.4 $4,115,554 201.6 100.0 EXPLANATORY NARRATIVE Service Unit 348 - Capital Improvement The following chart shows expenditures in this fund. Capital Outlay Capital Improvements 2011 Fruitvale Canal Diversion Study (Project 2010) Bond Repayment (last payment in 2033) Bond or Line of Credit Repayment Phase Four of the General — 308 Rebuild (Project #2287) Pump Station Improvement (Project #2303) West Yakima System (Project #2323) Total Capital Outlay Revenues are from Irrigation Assessment fees. 102 - City Management • 2012 Adopted Budget 479 Fund $1,800,000 320,554 320,000 1,200,000 75,000 400,000 $4,115,554 (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies 650 Construction Projects $242,013 2,228,170 $319,234 $239,426 $319,234 1,721,783 1,233,316 1,650,200 Total Expenditures — Service Unit 348 $2,470,183 $2,041,017 $1,472,741 $1,969,434 $640,554 3,475,000 $4,115,554 200.7 201.8 201.6 200.7 210.6 209.0 Revenues 340 Charges For Good And Services $848,667 390 Other Financing Sources 0 Total Revenues — Service Unit 342 $848,667 $1,207,500 $959,926 $1,207,500 2,000,000 0 2,000,000 $3,207,500 $959,926 $3,207,500 $1,207,500 1,500,000 $2,707,500 100.0 75.0 84.4 100.0 75.0 84.4 Service Unit 645 - Interfund Distributions Revenues were comprised of the CIP portion of the rates, an anticipated $3,500,000 bond and interest earnings. Use of funds collected from the CIP portion of the rates are restricted to debt service or transferred to this service unit. Since the City implemented the new Utility billing system in 2010, the CIP portion of the rate is now going directly to the Irrigation Capital fund. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 390 Other Financing Sources $304,544 $0 $0 $0 $0 Service Unit 699 - General Revenues Additional revenue will be required to complete the necessary and planned improvements identified in the adopted Master Irrigation Plan. The Plan contemplated a second revenue bond. Experience in the design and construction of the improvements has allowed for a delay of the second revenue bond. At present it is estimated that in order to maintain the schedule of improvements adopted by the Plan, a $3,500,000 revenue bond or line of credit will be required in late 2011. Funds budgeted in the 2011 year-end estimate and not spent will be brought forward to 2012. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $2,157,692 $1,007,599 $844,248 $844,248 $2,083,314 206.8 246.8 360 Miscellaneous Revenues 3,528 1,000 0 1,000 1,000 100.0 100.0 Total Revenues — Service Unit 699 $2,161,220 $1,008,599 $844,248 $845,248 $2,084,314 206.7 246.6 2012 Adopted Budget • City Management —103 104 — City Management • 2012 Adopted Budget CITY OF i;iltUlla MUNICIPAL COURT 2012 PRELIMINARY BUDGET NARRATIVE MUNICIPAL COURT - 018 GENERAL FUND Judge Susan J. Woodward, Presiding Judge Kelley C. Olwell, Court Services Manager Linda Hagert DEFINITION This branch of government is responsible for operation of the Yakima Municipal Court. The Yakima Municipal Court was established on January 1, 1997. The Municipal Court hears and determines all causes, civil and criminal, including traffic, parking and animal control infractions, arising under City ordinance and pronounces judgment in accordance therewith. The Municipal Court Judges are elected for a four-year term. Court Commissioners are appointed by the Presiding Judge. The City contracts with the County to provide probation services for convicted offenders sentenced by the Municipal Court to probation. The probationers are required to pay the County directly for their services; therefore, the City has not subsidized the program since 2009. The service units in this division are: Service Unit 103 - Criminal Justice Sales Tax Service Unit 129 - Administration 2012 Adopted Budget • Municipal Court -1 PERFORMANCE STATISTICS Infractions (Non -Criminal) 2010 Actual 2011 Amended Budget 2012 Proposed Budget Filings and Hearings Infractions Filed 9,778 9,985 9,985 Violations Charged 12,932 13,076 13,076 Mitigation Hearings 1,291 1,208 1,208 Contested Hearings 279 313 313 Show Cause Hearings 82 111 111 Other Hearings on Record and Deferred Findings 2,826 2,379 2,379 Total Filings and Hearings 27,188 27,072 27,072 Dispositions 0 1 1 Infractions Paid 2,597 2,509 2,509 Failure to Respond 3,489 3,420 3,420 Committed 4,188 3,367 3,367 Not Committed 199 171 171 Dismissed 1,987 1,933 1,933 Amended 11 6 6 Total Disposed 12,471 11,406 11,406 Municipal Court Infraction Revenue 0) $1,008,228 $1,000,000 $1,000,000 Criminal Filings Citations Filed 5,389 5,175 5,175 Violations Charged 6,574 6,369 6,369 Trial Settings Non Jury Trials Set 9 7 7 Jury Trials 2,091 2,119 2,119 Proceedings Arraignments 3,453 4,263 4,263 Non Jury Trials 0 1 1 Jury Trials 12 14 14 Other Hearings 5,741 5,243 5,243 Dispositions Bail Forfeitures 39 10 10 Guilty 3,788 3,801 3,801 Not Guilty 13 9 9 Dismissed 2,884 2,309 2,309 Amended 388 343 343 Deferred / Driver/other 586 553 553 Prosecution Resumed 131 141 141 Total Disposed 7,829 7,166 7,166 (1) Does not include all parking or District Court revenue. 2 - Municipal Court • 2012 Adopted Budget AUTHORIZED PERSONNEL Class Code Position Title 1412 Municipal Court Commissioner 1413 Municipal Court Judge 1421 Court Services Manager 1422 Municipal Court Clerk 1425 Municipal Court Department Assistant') Total Personnel (1) Temporary part-time position changed to permanent in 2011. BUDGET SUMMARY Dept 018 Municipal Court Expenditure Summary By Service Unit 2011 2012 2010 Amended Proposed Actual Budget Budget 0.50 0.50 0.50 2.00 2.00 2.00 1.00 1.00 1.00 8.00 8.00 8.00 0.00 0.62 0.62 11.50 12.12 12.12 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 103 Criminal Justice Sales Tax .3% Inc $204,891 $238,494 $144,868 $196,650 $235,090 98.6 119.6 129 Administration 1,001,172 995,700 706,823 981,164 1,021,497 102.6 104.1 Total Expenditures $1,206,063 $1,234,194 $851,691 $1,177,814 $1,256,587 101.8 106.7 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 100 Salaries and Wages $780,114 $792,735 $557,154 $764,674 $778,243 98.2 61.9 200 Personnel Benefits 203,086 198,949 152,805 198,131 247,258 124.3 19.7 Sub -Total Salaries and Benefits 983,200 991,684 709,959 962,804 1,025,501 103.4 81.6 300 Supplies 28,233 35,000 6,243 17,000 22,000 62.9 1.8 400 Other Services and Charges 168,305 184,510 119,295 175,010 186,086 100.9 14.8 500 Intergov't Svcs / Other Interfund 26,324 23,000 16,195 23,000 23,000 100.0 1.8 Total Expenditures $1,206,063 $1,234,194 $851,691 $1,177,814 $1,256,587 101.8 100.0 EXPLANATORY NARRATIVE Service Unit 103 - Criminal Justice Sales Tax A portion of the three -tenth percent Criminal Justice Sales Tax that was approved by the voters in 2004 funds this service unit. This service unit funds two Municipal Court Clerk positions and a 1/z time Court Commissioner. The 2011 year-end estimate includes funding for the two Municipal Court Clerk positions, the 1/z time Court Commissioner and costs for other accounts which support this service unit such as, the building security contract and interpreter fees. Account 120 Overtime - This account covers the overtime necessary for clerical staff to complete daily court cases as well as working on holidays. 2012 Adopted Budget • Municipal Court - 3 Account 410 Professional Services - This line item represents building security, interpreter services, and witness and juror fees associated with processing the court's caseload. (1) 2010 Service Unit -103 Crim. Just Sales Tax Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $126,391 120 Overtime 401 140 Retirement/Term Cashout 0 Total 126,792 200 Personnel Benefits 38,953 310 Office and Operating Supplies 5,513 410 Professional Services 33,633 Total Expenditures - Service Unit 103 $204,891 $133,068 $86,570 $119,486 2,500 344 2,000 0 996 1,000 $129,155 97.1 108.1 2,500 125.0 0.0 107.5 136.4 0 100.0 135,568 87,910 122,486 40,925 27,558 39,165 18,000 0 0 44,000 29,400 35,000 $238,494 $144,868 $196,650 131,655 53,435 5,000 45,000 $235,090 97.1 130.6 27.8 102.3 98.6 128.6 119.6 Service Unit 129 - Administration The purpose of this service unit is to plan, direct administer and support the operations of the Municipal Court. Account 120 Overtime - This account includes paying police support officers overtime to perform bailiff duties during court proceedings and overtime to allow clerical staff to process the court cases. Starting in 2010, the bailiff duties were eliminated as a cost containment measure, so that the remaining overtime is primarily for court staff to cover vacations and complete daily court caseloads. Account 130 Special Pay - In the absence of the Court Services Manager, this line pays a designee a 5% increase for assuming the responsibilities of being a resource person for court staff, and/or supports bilingual certifications. Account 410 Professional Services - This line item includes Court Certified Interpreters in various languages, Judge Pro -Tem service and witness fees. These costs are reflective of the volume of court cases and the variety of different languages for which interpretive services are required. Account 510 Intergovernmental Professional Services - This line item includes jury fees and other miscellaneous professional services performed by other governmental agencies, as needed in support of municipal court functions. (Note: the Yakima County Superior Court handles jury duty notifications, communication and pays jury fees for the Yakima Municipal Court.) Revenue remitted to the City of Yakima from the Yakima Municipal Court is generated from the collection of fines and penalties on Criminal Traffic, Criminal Non Traffic cases, Infraction cases and Parking violations. However, these dedicated fines and penalties are accounted for as a Police Patrol dedicated revenue in Service Unit 113. The "Judicial Salary Contributions" revenue account is state shared revenue that the City receives because it follows a predefined formula to set judicial salaries. 4 - Municipal Court • 2012 Adopted Budget (1) 2010 Service Unit -129 Administration Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $627,412 120 Overtime 24,470 130 Special Pay 1,440 Total 653,322 200 Personnel Benefits 164,133 300 Supplies 310 Office and Operating Supplies 22,720 350 Small Tools and Equipment 0 Total 22,720 400 Other Services and Charges 410 Professional Services 101,500 420 Communications 8,712 430 Transportation / Training 1,172 480 Repairs and Maintenance 1,729 490 Miscellaneous 21,560 Total 134,672 510 Intergovernment Prof Svc 26,324 Total Expenditures - Service Unit 129 $1,001,172 $630,727 $463,034 $630,748 25,000 5,130 10,000 1,440 1,080 1,440 657,167 469,244 642,188 158,024 125,247 158,966 16,000 5,813 16,000 1,000 430 1,000 $630,148 15,000 1,440 646,588 193,823 17,000 6,243 17,000 105,000 68,135 105,000 10,010 6,086 10,010 3,000 1,340 3,000 1,500 511 1,000 21,000 13,822 21,000 140,510 89,894 140,010 23,000 16,195 23,000 $995,700 $706,823 $981,164 16,000 1,000 17,000 105,000 10,586 3,000 1,500 21,000 141,086 23,000 $1,021,497 99.9 60.0 100.0 98.4 122.7 100.0 100.0 100.0 100.0 105.8 100.0 100.0 100.0 100.4 100.0 102.6 99.9 150.0 100.0 100.7 121.9 100.0 100.0 100.0 100.0 105.8 100.0 150.0 100.0 100.8 100.0 104.1 Revenues 336 Judicial Salary Contributions $45,278 $45,000 $33,699 $45,000 $45,000 100.0 100.0 2012 Adopted Budget • Municipal Court - 5 6 — Municipal Court • 2012 Adopted Budget CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE MESSAGE FROM THE DIRECTOR Acting Director of Finance & Budget Cindy Epperson The Finance Department consists of three Divisions: (a) Financial Services (b) Utility Customer Services and (c) Information Technology Services The employees of the Finance Department have accomplished many goals during 2011; and there are projects in various stages as we enter 2012. The enclosed 2012 proposed budget outlines the essential services being funded and identifies some of the many challenges we anticipate in the coming year. The Finance Department's total 2012 proposed budget is approximately $5.1 million; and is allocated among the department's three divisions as follows: a. $1.4 million - Financial Services (1.9% reduction from prior year) b. $2.4 million - Information Technology Services (7.7% reduction from prior year) c. $1.3 million - Utility Customer Services (2.8% increase from prior year; reimbursed 100% by the internal utilities - Water, Irrigation, Wastewater & Refuse. This represents about 3.8% of the total operating revenue of these 4 utilities.) 2012 will continue to be a year of transition for all Finance divisions. The director left the City in January, and with the other changes in upper management throughout the city, there is an opportunity to review the broad organizational structure. In the meantime, the remaining staff is committed to continue our service to other city operations and the citizenry to the best of our ability. Other changes in the Finance Division include 2 long-term employees, both with over 30 years of service to the City, have announced their retirement in 2012. We will need to carefully manage the recruiting / training process for their replacement. The 2012 adopted budget also reduced the Finance Division's staffing level by one Financial Services Specialist position, bringing the total staffing level from a high of 17 in 2009 to a total of 14 in 2012. The reorganization in Information Technology Services has been implemented throughout 2011, and there is one more position requiring development of a job description and the subsequent recruitment process in 2012. After 2 unsuccessful recruitments for Project Manager, and a review of upcoming workload, Finance management has requested that the Financial Services Specialist eliminated from the Finance division be restored, and the IT Project Manager position be held vacant. The new Web Master position was filled in December, 2011—this position is critical to the implementation of any internet payment processes through the utility billing system. Utility Customer Services also experienced the retirement of a long-term employee and changes at the manager level. This operation is also being reviewed, and new job descriptions are being 2012 Adopted Budget • Finance -1 drafted. As of the first of February, 2012, the field staff is being moved to the Water division's scope of authority. Major Accomplishments in 2011/Upcoming Projects for 2012 2011 started with several major citywide projects in process. Many of these endeavors have involved two or more of the three divisions included under the Finance Department's umbrella; following is an overview of some of the more notable achievements. Utility Customer Service System (UCSS) Project - The major portion of the utility customer account and billing processes and the Codes Business / Regulatory Public Portal functionality was implemented in 2010. While the basic functions are performing well, we continue to implement, modify and/or correct various portions of system operations, user processes and user reports. This work will likely extend well into 2012, with the primary focus being internet payment options. Time and Attendance System (TAMS) Project - This is an automated, time entry system for all city employees. The new system will automate the entry of time cards and related approval workflow. The IT division staff installed the system in 2010 and most operating divisions were phased in to "go live" throughout 2011. There are still a few areas with complex schedules that still need to be implemented. We anticipate all divisions to be fully operating under this new system by the end of 2012. Integrated Regional Public Safety System (IPSS) Project - The Spillman Technologies system was implemented throughout various locations throughout Yakima County in April, 2011. Because of the large scope of this project it is still in an implementation phase in various jurisdictions. Inherent with any implementation of a system of this size, there were both operational and system issues that are being worked through. All phases should be substantially completed by the end of 2012. Replace AIMMS and General Ledger systems - Several different operating needs have come together in such a way as to require this system replacement, and to select Cayenta as the vendor to supply the new software. First, Yakima County is using this software for their purchasing process, so that our Purchasing division is trained in its use because of the consolidation with the County. Second, the current system is over 20 years old, and is running on an out -dated server that will not be maintained after the end of 2012. We are proposing to purchase a fully integrated general ledger, work order, requisition/Purchase Order and asset management applications that will provide a seamless system to reduce workflow, provide better asset tracking, expense tracking and maintenance recording. We have been through much preliminary work, and are expecting to start scheduling / implementation in the 2nd quarter of 2012. This project will require all City operating divisions to allocate staff resources to accomplish a successful system replacement. The 2012 proposed budget for the Finance Department is presented, by division and service units, on the following pages. In addition to charts identifying the budgeted dollars, the Division Managers have prepared written narratives to help explain the 2012 operating plans and proposed utilization of funding. 2 — Finance • 2012 Adopted Budget CITY OF i;iltUlla FINANCE 2012 PRELIMINARY BUDGET NARRATIVE INFORMATION TECHNOLOGY SERVICES - 052 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson Communications & Technology Manager Wayne Wantland DEFINITION Information Systems Division - Primary Responsibilities: Security and operations of the City's Information Systems infrastructure (e.g.: databases; operating systems; firewalls; anti-virus; anti -spam; communications networks; etc.) Maintenance, enhancement and support of: • Existing software applications • The Geographical Information Services (GIS) • Existing computer hardware (e.g.: computers; printers; copiers; mobile data terminals; wireless PDA devices; data radios; microwaves; fiber optics; surveillance cameras; etc.) Implementation of new software application systems Printing services The Information Systems Division consists of three separate service units: Service Unit 103 — Criminal Justice .3% Sales Tax Service Unit 631— Information Technology Services Service Unit 653 — Copy Center 2012 Adopted Budget • Finance — 3 AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1233 Information Systems Manager(') 1.00 0.00 0.00 2102 GIS Technician 1.00 1.00 1.00 2107 Computer Operations Technician(2) 2.00 1.00 1.00 2108 Computer Client Services Technician(2) 4.00 6.00 6.00 2109 Applications Developer(2) 2.00 0.00 0.00 2110 Database Administrator 1.00 1.00 1.00 2112 Network Services Engineer 1.00 1.00 1.00 2114 Senior Applications Developer(2) 1.00 0.00 0.00 2116 Lead Client Services Technician(2) 1.00 0.00 0.00 2117 Web Applications Developer/Admin(2) 0.00 1.00 1.00 7171 Communications & Tech Office Asst(3) 0.00 1.00 1.00 7611 Print Shop Operator 1.00 1.00 1.00 10201 Senior Analyst(2) 1.00 0.00 0.00 10202 Project Manager(2)(5) 0.00 1.00 0.00 2111 Lead Applications System Designer(2) 1.00 2.00 2.00 11901 Supervising Senior Analyst 2.00 2.00 2.00 11902 Operation Supervisor(2) 0.00 1.00 1.00 Total Personnel") 19.00 19.00 18.00 (1) The Communication and Technology Manager position is the combination of the Information Systems Manager and the Public Safety Communications Manager positions with time and related budget allocated between the two divisions; the percentage allocated to each may change based on the workload demands of each division. The 2012 Budget allocates .70 FTE to Public Safety Communications and .30 FTE to Information Systems. (The position is listed as 1 FTE in the Public Safety Communications personnel chart.) (2) Information Technology's reorganization in 2011 resulted in the elimination of one Senior Analyst, one Senior Application Developer, two Application Developers and one Computer Operations Technician positions and the addition of a Web Developer and Project Manager/Business Analyst. The Lead Client Services Technician position was replaced by Operation Supervisor position. (3) The Communications and Technology Office Assistant was a new position in 2011. This position is also split between Information Technology and Public Safety Communications. The 2012 Budget allocates .50 FTE to Information Technology and .50 FTE to Public Safety Communications. (4) A portion of the Communications and Technology Manager (.30), Department Director's (0.25)and Department Assistant's (0.25) time is allocated to this division. (5) After budget adoption, Finance reviewed its staffing complement and requested to maintain the vacancy of the newly created Project Manager position, so that the Financial Services Specialist position can be restored. BUDGET SUMMARY Dept 052 Information Systems (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 103 Criminal Justice Sales Tax .3% Inc $50,473 $42,776 $22,146 $37,566 $108,215 253.0 288.1 631 Information Technology Svcs 2,004,804 2,352,753 1,555,719 2,315,869 2,090,350 88.9 90.3 653 Copy Center 213,487 172,607 117,317 168,094 172,370 99.9 102.5 Total Expenditures $2,268,763 $2,568,136 $1,695,182 $2,521,528 $2,370,936 92.3 94.0 4 - Finance • 2012 Adopted Budget Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 600 Capital Outlays 700 Debt Service 900 Interfund Payment For Services Total Expenditures (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End EXPLANATORY NARRATIVE $1,256,098 323,600 1,579,697 111,535 504,476 60,290 11,507 1,257 $2,268,763 $1,300,601 $885,094 $1,270,175 344,472 236,659 346,150 1,645,073 1,121,753 1,616,325 204,521 95,348 197,121 465,004 409,547 535,707 244,610 57,859 159,610 7,671 9,733 11,508 1,257 942 1,257 $2,568,136 $1,695,182 $2,521,528 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $1,308,230 100.6 55.2 402,319 116.8 17.0 1,710,549 104.0 72.2 153,050 74.8 6.5 480,363 103.3 20.3 15,000 6.1 0.6 11,507 150.0 0.5 467 37.2 0.0 $2,370,936 92.3 100.0 Service Unit 103 - Criminal Justice .3% Sales Tax This Service Unit is funded through the 0.3% sales tax approved by voters in 2005 and is used to enhance the efficiency, effectiveness and safety of the City's law enforcement and other Criminal Justice personnel through the expanded use of technology. These funds are used primarily to support mobile technology for the police patrol officers (ex: purchase, installation, maintenance and support of in -car computers and video cameras). Account 110 Salaries and Wages - This account includes wages only for temporary employees, who support the patrol car technology. Account 120 Overtime - This account helps provide personnel to respond to after-hours emergency calls, primarily in support of police or critical server support. (1) 2010 Service Unit 103 - Criminal Justice .3% Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $25,591 120 Overtime 209 Total 47 200 Personnel Benefits 25,848 400 Other Services & Charges 2,214 480 Repairs & Maintenance 490 Miscellaneous 0 Total 22,411 Total Expenditures - Service Unit 103 $50,473 $29,961 $20,194 $25,000 250 0 0 $15,000 50.1 60.0 250 100.0 0 0 0 30,211 20,194 25,000 2,566 1,852 2,566 0 0 0 0 15,250 50.5 61.0 1,440 56.1 56.1 91,526 * 10,000 100 10,000 0 0.0 0.0 $42,776 $22,146 $37,566 $108,215 253.0 288.1 2012 Adopted Budget • Finance - 5 Service Unit 631— Data Processing The Data Processing Service Unit is responsible for six areas of computer and technology support for all City departments: General City Business Systems which includes financial, billing, payroll, numerous other traditional business computer systems and support of the City's Website. Public Safety Systems which includes Fire Records, Mobile Data Terminals, Prosecutors Case Management System, Document Imaging, Mobile Digital Video System, SafetyNet Regional Area Records System and a variety of support systems. This area also provides regional technical and software services to the City of Union Gap, the City of Selah, and most of the county Fire Districts. Geographical Information Systems (GIS) includes mapping, geo-location research, Global Positioning System (GPS) support, Automatic Vehicle Location (AVL) services, mobile client mapping systems for Transit and Refuse, and special project support to several systems and departments within the City. Automated Inventory and Maintenance Management System (AIMMS) includes Work Order Management, Equipment Tracking, Inventory Management, Purchasing, Accounts Payable and Cost Accounting. Client Services Support includes installation, maintenance and support of personal computers and workstations, peripheral equipment, Blackberry PDA's and other personal productivity tools, office automation systems, video conferencing, and the data communications network, including extensive wireless and mobile wireless data communications systems. This area also provides technical services to the Union Gap Police Department, Selah Police and Fire Departments and West Valley, East Valley, Gleed, Highland and Lower Valley Fire Districts. Computer Operations which includes the maintenance and support of the large central City and Public Safety servers, operation of all centralized software applications, data entry, and office support. Account 120 Overtime - Overtime in this service unit is utilized predominantly for personnel to respond to after-hours emergency calls; primarily in support of police and other 24-hour operations and for after-hours server maintenance. Account 130 Special Pay - This account provides funds for standby pay to on call personnel who provide immediate response to computer system emergencies during non -working hours. Though the Public Safety departments' systems require 24-hour computer availability several other City departments also operate around the clock and rely heavily on computer services during all hours of operation. Account 410 Professional Services - This account contains funding for computer software licenses, data base licenses, computer virus detection subscription, Anti -SPAM e-mail service and staff training. This account also contains appropriations for most Information Systems projects, thus this budget can vary dramatically from year to year depending on project completion dates and project implementation schedules. Account 420 Communications - This account includes internet and data back haul connections for the entire City (e.g.: network backbone and infrastructure connections to all city facilities, police, fire 6 — Finance • 2012 Adopted Budget stations, public works, wastewater treatment plant, etc.) and for Selah, Union Gap and Yakima County. (1) 2010 Service Unit 631- Data Processing Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $1,098,024 120 Overtime 13,034 130 Special Pay 13,678 140 Retirement/Term Cashout 64,341 Total 1,189,076 200 Personnel Benefits 305,234 300 Supplies 310 Office and Operating Supplies 10,151 320 Fuel Consumed 822 350 Small Tools and Equipment 43,221 Total 54,195 400 Other Services and Charges 410 Professional Services 180,425 420 Communications 45,964 430 Transportation / Training 2,112 440 Advertising 0 450 Operating Rentals and Leases 4,026 480 Repairs And Maintenance 211,788 490 Miscellaneous 1,437 Total 640 Machinery and Equipment 950 Interfund Opt Rental and Leases Total Expenditures - Service Unit 631 $1,199,456 7,500 19,000 0 $806,183 10,157 8,139 9,560 $1,165,389 11,781 14,010 9,561 $1,228,045 6,000 16,000 0 102.4 80.0 84.2 1,225,956 834,039 1,200,741 325,105 222,450 326,783 24,450 25,733 24,450 900 1,045 1,500 109,171 30,582 109,171 1,250,045 381,738 134,521 57,361 135,121 113,767 47,447 8,140 500 5,100 241,350 5,000 182,977 27,112 3,215 198,767 34,000 8,140 0 0 3,020 163,181 3,563 5,100 241,350 5,000 445,753 9,290 1,257 $2,004,804 421,304 244,610 1,257 383,069 57,859 942 492,357 159,610 1,257 $2,352,753 $1,555,719 $2,315,869 16,000 1,500 70,550 88,050 94,950 27,859 8,140 0 5,100 214,000 5,000 355,049 15,000 467 $2,090,350 102.0 117.4 65.4 166.7 64.6 65.5 83.5 58.7 100.0 0.0 100.0 88.7 100.0 84.3 6.1 37.2 88.9 105.4 50.9 114.2 0.0 104.1 116.8 65.4 100.0 64.6 65.2 47.8 81.9 100.0 100.0 88.7 100.0 72.1 9.4 37.2 90.3 Revenues 330 Intergovernmental Revenues $656 340 Charges for Goods and Services 35,000 Total Revenues - Service Unit 631 $35,656 $0 $720 $523 50,000 50,000 50,000 $50,000 $50,720 $50,523 $0 50,000 $50,000 100.0 100.0 0.0 100.0 99.0 Service Unit 653 - Copy Center This Service Unit provides high speed copying and professional quality offset printing and publishing services to all departments and divisions of the City. Using specialized computer software in combination with professional printing and digital reproduction equipment, the Copy Center produces a large volume of printed material for all facets of City government. In addition, the center performs a variety of mail room services and other tasks related to special projects such as surveys and special publications. The Copy Center also provides printing services to the Cities of Union Gap, Selah, and Toppenish. The cost of printing and document services are charged to the user departments and outside agencies to offset the majority of our General Fund operating expenditures. 2012 Adopted Budget • Finance - 7 Account 120 Overtime - The functions that regularly require overtime include the printing of Council packets and budget documents. Account 340 Items Purchased for Resale - This account contains supplies purchased for and billed to specific print jobs such as utility envelopes. This account is completely demand driven. Revenues consist of printing services provided to both internal City divisions and non -city customers. (1) 2010 Service Unit 653 - Copy Center Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $41,174 120 Overtime 0 Total 41,174 200 Personnel Benefits 200 Personnel Benefits 16,152 280 Clothing and Miscellaneous 0 Total 16,152 300 Supplies 310 Office and Operating Supplies 12,566 340 Items Purchased for Resale 44,775 Total 57,341 400 Other Services and Charges 420 Communications 196 430 Transportation / Training 0 480 Repairs and Maintenance 36,117 490 Miscellaneous 0 Total 36,313 660 Capital Leases 51,000 750 Debt Service - Capital Lease -Pr 9,237 830 Debt Service - External Ltd -Int. 2,270 Total Expenditures - Service Unit 653 $213,487 $41,934 $30,858 $41,934 2,500 0 2,500 44,434 30,858 44,434 16,701 100 12,357 0 16,701 100 $41,934 1,000 42,934 16,801 12,357 16,801 20,000 8,876 12,000 50,000 29,111 50,000 70,000 37,987 62,000 262 211 262 88 0 88 33,000 26,168 33,000 350 0 0 33,700 26,379 33,350 0 0 0 6,108 8,047 9,696 1,563 1,686 1,812 $172,607 $117,314 $168,094 100.0 40.0 96.6 100.0 40.0 96.6 19,041 114.0 114.0 100 100.0 100.0 19,141 113.9 113.9 15,000 50,000 65,000 75.0 100.0 92.9 125.0 100.0 104.8 350 133.6 133.6 88 100.0 100.0 33,000 100.0 100.0 350 100.0 33,788 100.3 101.3 0 * 10,176 1,331 $172,370 166.6 85.2 99.9 105.0 73.5 102.5 Revenues 340 Charges for Goods and Services $132,715 8 - Finance • 2012 Adopted Budget $155,000 $90,830 $120,000 $120,000 77.4 100.0 CITY OF i;iltUlla FINANCE 2012 PRELIMINARY BUDGET NARRATIVE UTILITY SERVICES - 054 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson Acting Utility Services Manager Tammy Regimbal DEFINITION The Utility Customer Services Division provides business services to utility customers and the utility operating divisions, including (a) office services such as customer account maintenance, billing, credit arrangements, follow up on overdue accounts, coordination of various service requests, and providing general information to customers regarding their accounts, available services, utility operations, City ordinances, etc., (b) field services such as meter reading, service related inspections, water turn-on's and shut-off's, and (c) utility operating services such as ensuring accurate consumption and billing data is captured and maintained, working with operating divisions in problem solving and maintaining / improving system performance and processes. Primary services provided by this division include: Meter reading Water service turn -on / shut-off Customer service and account administration and maintenance Utility billing Customer account credit and adjustments Administration of delinquent accounts and collections Miscellaneous service repairs to utility system facilities and equipment Utility customer communications and notifications Phone support to customers The Utility Services Division consists of the following service unit: Service Unit 635 - Utility Customer Service 2012 Adopted Budget • Finance — 9 PERFORMANCE STATISTICS Utility Services 2010 Actual 2011 Amended Budget 2012 Proposed Budget New Accounts Started 5,870 6,300 6,000 Meters Read 119,000 121,000 123,000 Customer Service Calls Answered 108,000 113,000 118,000 Bills Issued 191,000 194,000 197,000 Suspension Notices Issued 32,000 33,000 34,000 Delinquent Bills in Collection 7,500 7,900 8,300 AUTHORIZED PERSONNEL Class Code Position Title 1242 Utility Services Manager 7311 Water Service Specialist 7315 Utility Service Representative 14301 Utility Service Supervisor Total Personnel (19 2011 2010 Amended Actual Budget 1.00 5.00 7.75 1.00 14.75 1.00 5.00 7.75 1.00 2012 Proposed Budget 1.00 5.00 7.75 1.00 14.75 14.75 (1) Utility Services funds portions of the Finance Director (.15), Administrative Assistant (.15) and an Accountant (.25) and has 1.2 FTE's funded by Finance. BUDGET SUMMARY Dept 054 Utility Services (1) Expenditure Summary By Service Unit 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 635 Utility Customer Service $1,119,629 (1) 2010 Expenditure Summary By Type Actual $1,305,084 $906,371 $1,295,207 (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End $1,342,110 102.8 103.6 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $700,357 282,005 982,362 24,500 313,150 22,098 °/O 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 900 Interfund Payment For Services Total Expenditures 10 - Finance • 2012 Adopted Budget $678,215 238,520 916,735 17,418 162,469 23,008 $709,561 $477,246 $678,282 251,650 165,123 252,111 961,212 21,341 306,194 16,337 642,369 16,154 235,141 12,707 930,393 24,282 324,194 16,337 $1,119,629 $1,305,084 $906,371 $1,295,207 $1,342,110 98.7 112.1 102.2 114.8 102.3 135.3 102.8 52.2 21.0 73.2 1.8 23.3 1.7 100.0 EXPLANATORY NARRATIVE Service Unit 635 - Utility Customer Service This service unit provides business services to utility customers and the utility operating divisions. Account 120 Overtime - The functions that regularly require overtime are after hours call outs for emergencies. Account 130 Special Pay - The areas that require special pay frequently are bilingual services. The Utility Services Division has one budgeted bilingual position. Account 350 Small Tools and Equipment - Items in this budget include wrenches, screwdrivers, reading probes, hedge trimmers, shovels, etc. Account 410 Professional Services - This account covers the cost of the maintenance and support agreement for utility customer service system and bank fees and charges related to use of debit/credit cards. Revenues from the Water, Irrigation, Wastewater and Refuse utilities fund 100% of the expenditures of this division. (1) 2010 Service Unit 635 - Utility Customer Svc Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $661,525 120 Overtime 9,183 130 Special Pay 357 140 Retirement/Term Cashout 7,150 Total 678,215 200 Personnel Benefits 200 Personnel Benefits 238,026 280 Clothing and Miscellaneous 493 Total 238,520 300 Supplies 310 Office and Operating Supplies 4,532 320 Fuel Consumed 9,555 350 Small Tools and Equipment 3,331 Total 17,418 400 Other Services and Charges 410 Professional Services 6,143 420 Communications 124,664 430 Transportation/Training 0 480 Repairs and Maintenance 3,826 490 Miscellaneous 27,835 Total 162,469 $707,796 $473,160 $672,000 1,000 3,052 5,000 765 752 1,000 0 282 282 709,561 477,246 678,282 251,150 165,085 251,611 500 38 500 $698,442 98.7 103.9 1,000 100.0 20.0 915 119.7 91.5 0 0.0 700,357 98.7 103.3 251,650 165,123 252,111 6,000 2,561 6,000 10,341 9,224 13,282 5,000 4,368 5,000 281,505 112.1 111.9 500 100.0 100.0 282,005 112.1 111.9 21,341 16,154 24,282 125,000 113,126 115,000 139,944 100,132 139,944 250 0 250 5,000 2,688 30,000 36,000 19,195 39,000 306,194 235,141 324,194 6,000 13,500 5,000 24,500 100.0 130.6 100.0 114.8 100.0 101.6 100.0 100.9 125,000 100.0 108.7 146,900 105.0 105.0 250 100.0 100.0 5,000 100.0 16.7 36,000 100.0 92.3 313,150 102.3 96.6 2012 Adopted Budget • Finance -11 900 Interfund Payment for Services 950 Interfund Opt Rental and Leases 14,993 13,615 9,985 13,615 19,103 140.3 140.3 960 Interfund Insurance Services 8,015 2,722 2,722 2,722 2,995 110.0 110.0 Total 23,008 16,337 12,707 16,337 22,098 135.3 135.3 Total Expenditures — Service Unit 635 $1,119,629 $1,305,084 $906,371 $1,295,207 $1,342,110 102.8 103.6 Revenues 340 Charges for Goods and Services $1,119,629 12 —Finance • 2012 Adopted Budget $1,305,000 $896,877 $1,279,200 $1,320,250 101.2 103.2 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE COMMUNITY SERVICES - 127 Acting Director of Finance & Budget Cindy Epperson Executive Director Linda Kraft, Kraft Consulting DEFINITION The Community Services Fund was established during 2006 to account for grant funded programs that provide community support services. The first program of this kind is the Healthy Families Yakima initiative. Healthy Families Yakima At the Federal level, Health and Human Services (HHS), Administration for Families and Children (ACF) authorized five demonstration sites to test the effectiveness of alternative approaches to child support enforcement issues. The emphasis of these projects has been to test family strengthening by promoting and teaching skills for healthy marriages and responsible fatherhood. It is anticipated that communities may realize stabilization in participants' employment, in their children's school attendance, and that divorce rates will decrease, thereby reducing the cost of child support enforcement for those people served. The City of Yakima agreed to be the grant sub - recipient and fiduciary agent for this project, which has been under the leadership of a Steering Committee made up of nonprofit, government, and private social service providers. The five year program was complete in June 2011. Accordingly, no expense or revenue is projected for 2012. Community Services consists of the following service unit: Service Unit 351- Healthy Families BUDGET SUMMARY Dept 127 Community Services (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 351 Healthy Families $64,387 Revenue Summary By Service Unit 351 Healthy Families $74,348 Fund Balance Beginning Balance $5,599 Revenues Less Expenditures 9,961 Ending Balance $15,560 $108,215 $82,320 $82,320 $108,215 $66,760 $66,760 $8,265 $15,560 $15,560 0 (15,560) (15,560) $0 0.0 0.0 $0 0.0 0.0 $0 0.0 0.0 0 0.0 $8,265 $0 $0 $0 0.0 2012 Adopted Budget • Finance —13 Expenditure Summary By Type (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Actual Budget 9/30/11 Year -End Budget 2 to 5 Total $64,387 $108,215 $82,320 $82,320 $0 0.0 * 400 Other Services and Charges EXPLANATORY NARRATIVE Service Unit 351— Healthy Families This was a five-year program which began mid -year 2006, totaling $1,500,000, with a Federal commitment of $990,000 and a local match requirement of 34% or $510,000. The grant expired in June 2011. The State of Washington Department of Social and Health Services, Division of Child Support (DCS) charged an administrative fee of 5% and the City charged an administrative fee of 3.1%, leaving a program budget of $1,425,000 over the five-year period. During 2008, the State of Washington Department of Social and Health Services, Division of Child Support, revised the way the 34% local match worked. Whatever match was received, in-kind or contributions, was used to offset the expenditures. The noncash match was then used to request reimbursement in whole from the State. However, "Volunteer" in-kind contribution was not eligible as match. The basic steps used to carry out this five-year program were as follows: 1. Determine a baseline of attitudes about marriage, cohabitation, and marriage education pre and post implementation of the Coalition's workshops and media campaign. 2. Develop and maintain a coalition that is comprised of multi -disciplinary organizations that are stakeholders in seeing that families thrive in the Yakima area. 3. Provide centralized services that are efficient so that technical assistance is provided to multiple marriage education sites to ensure highly effective programs are offered at low costs to consumers. 4. Saturate the Yakima Valley with information about the value of healthy, long-term relationships and marriages that are stable for children, women and men, as well as employers and communities. 5. Provide workshops that are technically advanced about skills and attitudes necessary to build a healthful, strong pair bonding. 6. Capture data from participants in order to measure results and provide information to national researchers. 7. Create a sustainable coalition for years to come without the aid of government funding. During 2011, the Healthy Families Yakima Coalition was successful in conducting several PREP (i.e. marriage/relationship training) workshops, although at a reduced pace as the funding for this program was depleted in 2011. The Coalition is currently doing strategic planning to determine the best succession tactics for continuing this type of early intervention and prevention for couples now that the grant is complete. ACF has invited the executive director to seek universities to conduct secondary research regarding the impacts to couples, due to the success of this five year project. The media portion of the research has been concluded, which was designed to implement a saturation of values based messages in the valley regarding commitment to marriage and family. 14 — Finance • 2012 Adopted Budget This media plan was tremendously successful, with more than a one-third match being provided by area TV, billboards, and radio. Fundraising for future tactics is currently a primary focus for the director, as well as providing research findings to the federal Human Health Services team in Seattle and Washington DC. The national evaluators were in Yakima beginning in mid-December 2010 to conduct a 6 -month study of the Yakima Coalition's work, which has been deemed a priority because more participants have participated than originally estimated. Ongoing maintenance of the web -based resource platform is rigorously used by the coalition members and the public. (1) 2010 Service Unit 351— Healthy Families Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services $64,387 Revenues 330 Intergovernmental Revenues $73,694 360 Miscellaneous Revenues 653 Total Revenues — Service Unit 351 $74,348 $108,215 $82,320 $82,320 $71,422 $66,604 $66,604 36,793 156 156 $108,215 $66,760 $66,760 $0 0.0 0.0 $0 0.0 0.0 0 0.0 0.0 $0 0.0 0.0 Service Unit 699 - General Revenues Revenue consisted of the fund balance. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $5,599 $8,265 $15,560 $15,560 $0 0.0 0.0 2012 Adopted Budget • Finance —15 CITY OF ViLiitG FINANCE 2012 PRELIMINARY BUDGET NARRATIVE FINANCIAL SERVICES - 015 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson DEFINITION The Financial Services Division supports all City departments and is responsible for: ➢ Financial compliance and internal control oversight ➢ Accounting and reporting of all expenditure and revenue transactions ➢ Financial Statements preparation and distribution ➢ Design, preparation and administration of the operating and capital budgets ➢ Financial analysis of various operating, financial, legislative and economic development proposals ➢ Risk Management administration ➢ Investment portfolio administration ➢ Capital financing, and Debt Service administration (bonds, leases, loans, lines of credit) ➢ Receiving and recording of all City receipts (cash, electronic funds, etc.) ➢ Payment of all invoices (Accounts Payable) ➢ Payroll administration ➢ Administration and budget responsibilities for Trust and Agency funds; various contingency/reserve funds; and operating fund transfers. ➢ Administrative liaison with the Municipal Court, Public Facilities District, and intergovernmental agencies. 2012 Projects In addition to the division's daily work, a number of projects are in process that will need Finance involvement in the coming year. Listed below are some of the more significant projects planned for 2012: ➢ Implement New GASB Pronouncements - The Governmental Accounting Standards Board (GASB) continues to issue new financial reporting requirements which often require significant additions to the City's financial reports and underlying data collection. The next major pronouncement to be implemented affects the categorization of fund balances. ➢ Bond Issues —The 2012 preliminary budget includes the issuance of a Revenue bond to support continued mandated improvements at the Wastewater Treatment Plant. Fortunately, the Wastewater utility was successful in obtaining lower interest state loans, so a new money bond may not be necessary in 2012. However, we have recently been notified that there is an opportunity to refund an older Wastewater bond issue for a significant savings, and that is targeted for Council action in April/May. 16 - Finance • 2012 Adopted Budget Yakima Revenue Development Area -- Work has started on the YRDA (the former Sawmill site) beginning with improvements to the Fair Avenue Extension and the East-West corridor. The City has started receiving the state share sales tax dedicated to pay for building the infrastructure in this area. Time and Attendance System- Continue to work with Information Systems and other operating divisions to implement an electronic time and attendance system. This project should be completed this year. Automated Inventory & Maintenance Management System (AIMMS) A computer system necessary to complete the purchasing consolidation and update the antiquated AIMMS and General Ledger has been chosen. Implementation of the computer system will be a major focus in 2012, which extends beyond Finance to all major operating divisions. Policies / Contracts - Continue efforts to update/establish various financial related contracts, policies and / or operating practices that need updating or expanding (ex: banking contracts including electronic payment options for utility bills, collections contract, expanded use of ACH including direct deposit for payroll, expanded use of procurement cards, etc). Summary - The Finance Departments overarching goal is to maintain compliance with the many critical fiscal and fiduciary responsibilities held relative to our regulatory agencies, funding agencies, employees and the citizens we serve. The only service unit in this division is: Service Unit 624 - Finance PERFORMANCE STATISTICS Accounting Functions 2010 Actual 2011 Amended Budget 2012 Proposed Budget Expenditures (') $172.0 $208.6 $192.3 Capital Projects (1) $29.6 $53.2 $38.5 Invoices Processed 23,546 24,000 24,000 Number of Grants Administered 57 56 40 Payroll Warrants Issued 10,128 10,032 10,128 Payroll and Benefits Paid(') $62.6 $63.6 $64.7 Employees Paid (Perm and Part Time) Average Monthly 798 790 794 Claims Warrants Issued(2) 11,439 11,000 11,000 Dollar Amount of Claims Paid(') $63.1 $58.5 $60.0 Number of Funds 75 77 77 Number of Full Accrual Funds 33 33 33 Interfund Payment Request (3) 437 400 400 LID's in Process 2 0 0 2012 Adopted Budget • Finance —17 Treasury Functions Revenue Received' $168.9 $194.1 $183.2 Invoices Generated 3,896 3,400 3,000 GO and Revenue Debt Issues Administered 18 20 20 LID's Closed (Establish Notes and redeem LID Warrants) 0 0 0 Public Works Trust Fund Loans Administered 19 19 19 Special Assessment Notes / Bonds 5 5 5 GO and Revenue Debt Service Payments Made' $6.1 $6.2 $6.0 Impact Investment Incomem $.76 $.54 $.50 Average Total Portfolio Managed(') $50.0 $47.0 $43.0 (1) Numbers in millions. (2) As ACH (direct deposit) payments are used to pay more types of bills, the number of warrants is decreasing. The pension funds are using ACH to provide most of the monthly pensions. This one program is reducing warrants by about 1,000/year. (3) Internal utility bills are being summarized by the new Utility Customer Service System, and processed in one transaction monthly. AUTHORIZED PERSONNEL Class Code Position Title 2011 2012 2010 Amended Proposed Actual Budget Budget 1140 Director of Finance and Budget 1.00 1.00 1.00 1243 Deputy Director of Accounting & Budgeting 1.00 1.00 1.00 2316 Financial Services Specialist(')(2) 5.00 4.00 4.00 10301 Payroll Officer 1.00 1.00 1.00 10302 Accountant 3.00 3.00 3.00 10303 Financial Service Officer 1.00 1.00 1.00 10304 Treasury Services Officer 1.00 1.00 1.00 10305 Financial Services Technician - Payroll 2.00 2.00 2.00 10520 Utility and Finance Assistant 1.00 1.00 1.00 Total Personnel(-) 16.00 15.00 15.00 (1) A Financial Services Specialist position vacancy was eliminated from the budget during the mid -2010 reductions, and was carried forward into 2011. (2) Another Financial Services Specialist position was eliminated from the 2012 adopted budget as a cost containment measure. After budget adoption, Finance reviewed its staffing complement and requested to maintain the vacancy of the newly created Project Manager position in Information Technology Services, so that the Financial Services Specialist position can be restored. (3) 1.35 FTE's are funded by Information Systems (052), Utility Services (054), ONDS (124) and / or Public Safety Communications (151). Additionally, 1.16 FTE's of Utility Service Representatives (054) are funded by Finance. 18 - Finance • 2012 Adopted Budget BUDGET SUMMARY Dept 015 Financial Services (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 624 Finance $1,350,881 (1) 2010 Expenditure Summary By Type Actual 100 Salaries and Wages $944,140 200 Personnel Benefits 258,447 Sub -Total Salaries and Benefits 1,202,587 300 Supplies 20,388 400 Other Services and Charges 113,395 500 Intergov't Svcs / Other Interfund 15 900 Interfund Payment For Services 14,496 Total Expenditures $1,350,881 EXPLANATORY NARRATIVE $1,386,046 $988,284 $1,368,211 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $987,944 $709,125 $961,853 261,237 190,952 258,488 1,249,181 22,048 101,299 6 13,512 900,077 13,455 61,240 1 13,512 1,220,341 22,048 112,305 6 13,512 $1,386,046 $988,284 $1,368,211 $1,359,619 98.1 99.4 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $938,319 95.0 69.0 275,211 105.4 20.2 1,213,530 97.2 89.3 17,500 79.4 1.3 113,721 112.3 8.4 6 100.0 0.0 14,863 110.0 1.1 $1,359,619 98.1 100.0 Service Unit 624 — Financial Services The Financial Services Division supports all City departments. Account 110 Salaries and Wages — After the adoption of the budget, the Finance department reviewed its staffing complement, and has requested that the Financial Services Specialist stay in the budget, while the newly created Project Manager position in Information and Technology division remain vacant, after a 2nd unsuccessful recruitment attempt. Account 120 Overtime — The functions that regularly require overtime are monthly payroll processing, budget preparation / production and financial statement preparation. With one fewer Financial Services Specialist, the ongoing processing of Accounts Payable and Accounts Receivables are also requiring overtime. Account 130 Special Pay — This account includes bilingual pay for one Utility Services Representative partially assigned to Finance. Account 310 Office and Operating Supplies — Major components of this account are warrant (check) stock and IRS related forms, such as W -2's and 1099's, and binders for budget and other Finance related documents. Account 410 Professional Services — This provides for fiduciary (banking and trust) services and outside consultants, such as technical support for various small software systems. 2012 Adopted Budget • Finance —19 Account 430 Transportation/Training - This account provides for management and staff to attend Finance conferences and other training seminars, and to obtain continuing professional education required to maintain CPA licenses. Account 490 Miscellaneous - This account provides for printing of the City's budget documents, financial statements and other business forms and envelopes. Dues and subscriptions to keep current on accounting issues, finance and related issues are billed in this account also. The balance of the account is for registrations for training seminars, annual rent of the post office box and other truly miscellaneous items. (1) 2010 Service Unit 624 - Financial Services Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $935,216 120 Overtime 7,848 130 Special Pay 63 140 Retirement/Term Cashout 1,013 Total 944,140 200 Personnel Benefits 258,447 300 Supplies 310 Office and Operating Supplies 16,215 350 Small Tools and Equipment 4,172 Total 20,388 400 Other Services and Charges 410 Professional Services 56,126 420 Communications 12,967 430 Transportation / Training 4,778 450 Operating Rentals and Leases 0 480 Repairs and Maintenance 0 490 Miscellaneous 39,525 Total 113,395 530 State / County Taxes & Assess 15 960 Interfund Insurance Services 14,496 Total Expenditures - Service Unit 624 $1,350,881 20 -Finance • 2012 Adopted Budget $980,309 $702,659 $952,718 7,500 6,453 9,000 135 13 135 0 0 0 $930,157 94.9 97.6 8,000 106.7 88.9 162 119.6 119.6 0 987,944 709,125 961,853 261,237 190,952 258,488 15,000 8,849 15,000 7,048 4,606 7,048 938,319 95.0 97.6 275,211 105.4 106.5 22,048 13,455 22,048 48,700 23,837 60,200 15,819 8,970 13,600 6,500 4,315 6,500 130 0 0 150 0 150 30,000 24,118 31,855 101,299 6 13,512 61,240 1 13,512 112,305 6 13,512 15,000 2,500 17,500 100.0 35.5 79.4 100.0 35.5 79.4 61,200 125.7 101.7 15,871 100.3 116.7 6,500 100.0 100.0 0 0.0 150 100.0 100.0 30,000 100.0 94.2 113,721 112.3 101.3 6 100.0 100.0 14,863 110.0 110.0 $1,386,046 $988,284 $1,368,211 $1,359,619 98.1 99.4 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE POLICE PENSION - 035 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson Police Pension Board DEFINITION This General Fund division provides for pension, disability and medical benefits to retired police officers hired prior to 3/1/70. All currently employed police officers hired prior to 10/1/77 are to be paid any additional benefits they were entitled to under the 1955 Act that were not offset or provided by the 1969 Amendatory Act. Pension benefits for police officers that were hired after March 1, 1970 are covered by the Washington Law Enforcement Officers and Firefighters' Retirement System (LEOFF I), but this division provides medical benefit coverage for these officers. BUDGET SUMMARY Dept 035 Police Pension (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 642 Prior Pensions $1,368,431 (1) 2010 Expenditure Summary By Type Actual 200 Personnel Benefits $585,448 300 Supplies 45 400 Other Services And Charges 782,939 Total Expenditures $1,368,431 EXPLANATORY NARRATIVE $1,404,590 $1,140,904 $1,389,650 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $589,150 $471,455 $626,710 50 187 150 815,390 669,262 762,790 $1,404,590 $1,140,904 $1,389,650 $1,186,350 84.5 85.4 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $628,000 106.6 52.9 50 100.0 0.0 558,300 68.5 47.1 $1,186,350 84.5 100.0 Service Unit 642 - Prior Pension Medical benefits continue to rise every year. (In 2003, total medical costs surpassed pension benefits). As the population served by this fund ages, the medical benefits will continue to escalate. For 2012 the total budget includes: 2012 Adopted Budget • Finance — 21 Pension Benefits Medical Benefits Administrative Costs Total $628,000 555,500 2,850 $1,186,350 Account 290 Pensions and Death Benefits — Pensions and death benefits paid out to retired police and their beneficiaries. Account 310 Office and Operating Supplies — Items budgeted are mainly office supplies, including insurance "premiums" paid into the City's medical benefit fund. Account 410 Professional Services — Funds budgeted in this line item are medical benefits including insurance "premiums" paid into the City's medical benefit fund, Medicare premium payments, dental care and long term care costs. This budget is reduced by over 30% because of a change in the Federal Medicare laws that allow the City to purchase Medicare insurance for LEOFF1 retirees who are age 65 and over. The basic and supplemental premiums are anticipated to reduce medical costs significantly. (1) 2010 Service Unit 642 — Prior Pension Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 200 Personnel Benefits 200 Personnel Benefits $0 290 Pensions And Death Benefits 585,448 Total 585,448 310 Office And Operating Supplies 45 400 Other Services And Charges 410 Professional Services 780,310 420 Communication 0 430 Transportation / Training 1,666 490 Miscellaneous 963 Total 782,939 Total Expenditures — Service Unit 642 $1,368,431 22 — Finance • 2012 Adopted Budget $0 $246 $0 589,150 471,209 626,710 589,150 471,455 626,710 50 187 150 813,100 666,527 760,040 0 38 0 1,440 1,734 1,750 850 963 1,000 815,390 669,262 762,790 $1,404,590 $1,140,904 $1,389,650 $0 628,000 106.6 100.2 628,000 106.6 100.2 50 100.0 33.3 555,500 0 1,800 1,000 558,300 $1,186,350 68.3 * 125.0 117.7 68.5 84.5 73.1 * 102.9 100.0 73.2 85.4 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE FIREMEN'S RELIEF AND PENSION - 612 Acting Director of Finance & Budget Cindy Epperson Fire Pension Board DEFINITION This trust fund pays pensions, disability benefits and medical benefits to retired Firefighters hired prior to 3/1/70. All retired Firefighters hired prior to 10/1/77 are to be paid out of this fund any additional benefits they were entitled to under the 1955 Act that were not offset or provided by the 1969 Amendatory Act. The Washington Law Enforcement Officers and Firefighters' Retirement System (LEOFF I) pays the pension benefits of firefighters hired after March 1, 1970; but this Fund provides medical benefit coverage for these employees upon retirement. This department has the following service units: Service Unit 642 - Prior Pensions Service Unit 699 - General Revenues BUDGET SUMMARY Dept 612 Firemen's Relief & Pension (1) 2010 Expenditure Summary By Service Unit Actual 642 Prior Pensions $1,547,509 Revenue Summary By Service Unit 642 Prior Pensions 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $71,170 1,504,765 $1,575,935 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $1,609,960 $1,139,814 $1,437,660 $69,000 $73,456 $73,169 1,503,265 836,309 1,402,500 $1,572,265 $909,766 $1,475,669 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $1,344,057 83.5 93.5 $72,000 1,315,500 $1,387,500 104.4 87.5 88.3 98.4 93.8 94.0 $745,923 28,426 $774,349 $770,455 $774,349 $774,349 (37,695) (230,049) 38,009 $732,760 $544,300 $812,358 $812,358 105.4 104.9 43,443 (115.3) 114.3 $855,801 116.8 105.4 2012 Adopted Budget • Finance — 23 (1) 2010 Expenditure Summary By Type Actual 200 Personnel Benefits $722,576 300 Supplies 22 400 Other Services and Charges 787,097 900 Interfund Payment for Services 37,814 Total Expenditures $1,547,509 EXPLANATORY NARRATIVE (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $728,500 $480,604 $653,500 150 139 150 843,600 630,790 746,300 37,710 28,281 37,710 $1,609,960 $1,139,814 $1,437,660 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $673,500 92.5 50.1 150 100.0 0.0 632,100 74.9 47.0 38,307 101.6 2.9 $1,344,057 83.5 100.0 Service Unit 642 — Prior Pensions The Pension Board has endorsed a policy issue approved in 1996 to set aside $50,000 annually to build a reserve for future medical and long-term care costs. Because of budget constraints 2008 is the last year the City been able to set aside that much for reserves. For 2012 the total budget includes: Pension Benefits $673,500 Medical Benefits 610,000 Contingency 20,000 Administrative Costs 40,557 Total $1,344,057 Over the past ten years, medical benefits have demonstrated an annual average increase of over 16%, while pension benefits are relatively flat. As the population served by this fund ages, the medical benefits will continue to escalate. These mandated expenses will continue to erode General Government resources until an alternative funding source is found. Account 200 Personnel Benefits — This account is to pay medical expenses not covered by insurance for active LEOFF I members. Account 290 Pensions and Death Benefits — Pension and death benefits paid out to entitled parties. Account 410 Professional Services — Funds budgeted in this line item are medical benefits such as paid Medicare premiums, dental care, medical care and long term care costs.This budget is reduced by over 25% because of a change in the Federal Medicare laws that allow the City to purchase Medicare insurance for LEOFF1 retirees who are age 65 and over. The basic and supplemental premiums are anticipated to reduce medical costs significantly. 24 —Finance • 2012 Adopted Budget (1) 2010 Service Unit 642 - Prior Pensions Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 200 Personnel Benefits 200 Personnel Benefits $0 290 Pensions And Death Benefits 722,576 Total 722,576 310 Office And Operating Supplies 22 400 Other Services And Charges 410 Professional Services 784,953 420 Communications 0 430 Transportation / Training 1,456 490 Miscellaneous 688 Total 787,097 990 Interfund Admin Charges 37,814 Total Expenditures - Service Unit 642 $1,547,509 $500 $0 $500 728,000 480,604 653,000 728,500 480,604 653,500 150 139 150 821,500 628,613 724,200 0 91 0 1,400 1,398 1,400 20,700 688 20,700 843,600 630,790 746,300 37,710 28,281 37,710 $1,609,960 $1,139,814 $1,437,660 $500 100.0 100.0 673,000 92.5 103.1 673,500 92.5 103.1 150 100.0 100.0 610,000 0 1,400 20,700 632,100 38,307 $1,344,057 74.3 100.0 100.0 74.9 101.6 83.5 84.2 100.0 100.0 84.7 101.6 93.5 Service Unit 699 & 642 - Revenues These benefits are supported by property taxes, an allocation of fire insurance premium tax and reserves. The 2012 property tax allocation represents about $.241 per $1,000 of assessed valuation or 7.9% of the total general property tax levy for 2012. State law (RCW 41.16.060) allows cities with Firemen's pension funds to levy an additional $0.225 per $1,000 of assessed valuation - which covers about three-fourths of the total levy allocated for this purpose. (1) 2010 Service Unit 699 & 642 - Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 330 Intergovernmental Revenues $71,170 Service Unit - 699 General Revenues Revenues 270 Beginning Balance 310 Taxes 360 Miscellaneous Revenues Total Revenues - Service Unit 699 $745,923 1,502,765 2,000 $2,250,688 $69,000 $73,456 $73,169 $770,455 $774,349 $774,349 1,502,765 836,309 1,402,000 500 0 500 $2,273,720 $1,610,658 $2,176,849 $72,000 104.4 98.4 $812,358 105.4 104.9 1,315,000 87.5 93.8 500 100.0 100.0 $2,127,858 93.6 97.8 2012 Adopted Budget • Finance - 25 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE STATE EXAMINER - 013 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson DEFINITION This division reflects the cost of the annual audit which is performed by the State Auditor's Office on all City funds pursuant to State law. These regular audits look at financial statements, along with compliance with federal, state, and local laws. EXPLANATORY NARRATIVE Service Unit 624 - Finance Funds are budgeted in this line item the annual cost of audit performed by Washington State Auditors. (1) 2010 Service Unit 624 — Finance Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total Expenses 410 Professional Services $92,528 26 — Finance • 2012 Adopted Budget $103,000 $75,339 $101,000 $106,000 102.9 100.0 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE TRANSFERS - 099 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson DEFINITION This Division is used to transfer funds from the General Fund to other funds. EXPLANATORY NARRATIVE Service Unit 645 - Interfund Distribution Budgeted to be transferred from the General Fund to the following funds in 2011 and 2012 are the below transfers. 2011 2012 Year -End Proposed Fund Estimate Budget SunDome Debt Service $150,000 $150,000 Parks and Recreation Utility Tax (3.5%) 1,105,000 1,154,000 Law and Justice Capital Utility Tax (0.5%) 158,000 165,000 Public Safety Communications Fund Portion of Telephone Tax 790,000 740,000 Fire Capital — Ladder Truck Debt Service 72,275 72,275 Contingency 50,000 50,000 Total Transfers $2,325,275 $2,331,275 (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total Expenses 550 Interfund Subsidies $2,412,206 Revenues 390 Other Financing Sources $40,000 $2,412,275 $1,777,743 $2,325,275 $40,000 $40,000 $40,000 $2,331,275 96.6 100.3 $40,000 100.0 100.0 2012 Adopted Budget • Finance — 27 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE PUBLIC FACILITIES DISTRICT / CONVENTION CENTER -172 Acting Director of Finance & Budget Cindy Epperson DEFINITION In 2002 the City took the leadership role in forming a Public Facilities District (PFD) with the Cities of Yakima, Union Gap and Selah. The PFD is a separate governmental entity and its primary purpose by law is to build and/or operate a regional center. The Yakima Regional PFD is financing the recent expansion of the Yakima Convention Center by levying a sales tax credit from the State of Washington. This revenue comes from sales tax already being paid by the buyers of goods within these three cities. It is not a new or increased tax. Note: The sales tax credit dedicated for the Capitol Theatre is accounted for in a separate fund, #174. The service units in this division are: Service Unit 327 — Public Facilities District Service Unit 699 — General Revenues BUDGET SUMMARY Dept 172 PFD Convention Center (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 327 Public Facilities District $641,133 Revenue Summary By Service Unit 327 Public Facilities District 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 28 —Finance • 2012 Adopted Budget $654,414 750 $655,164 $605,000 $309,228 $605,000 $621,000 $483,207 $640,000 750 0 750 $621,750 $483,207 $640,750 $719,000 118.8 118.8 $645,000 103.9 100.8 750 100.0 100.0 $645,750 103.9 100.8 $155,887 14,031 $169,918 $137,637 $169,918 $169,918 16,750 173,979 35,750 $154,387 $343,897 $205,668 $205,668 149.4 121.0 (73,250) (437.3) (204.9) $132,418 85.8 64.4 Expenditure Summary By Type 400 Other Services and Charges 500 Intergov't Svcs/Other Interfund Total Expenditures (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget $14,000 705,000 $719,000 EXPLANATORY NARRATIVE $12,133 629,000 $641,133 $25,000 $19,228 $25,000 580,000 290,000 580,000 $605,000 $309,228 $605,000 (6) (7) % Chng From 2 to 5 °/O Of Total 56.0 121.6 118.8 2.0 98.1 100.0 Service Unit 327 - Public Facilities District This service unit represents transfers from other funds for debt service on the Convention Center bonds issued in 2002 ($460,000), a transfer to the Tourist Promotion/Convention Center operating fund ($139,000) to support operations of the expanded facility, and a transfer to the Convention Center Capital fund ($106,000). Revenues consist of a tax credit transfer from the PFD. (1) 2010 Service Unit 327 - PFD Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 490 Miscellaneous $12,133 550 Interfund Subsidies 629,000 Total Expenditures - Service Unit 327 $629,000 Revenues 330 Intergovernmental Revenues $25,000 $19,228 $25,000 580,000 290,000 580,000 $580,000 $290,000 $580,000 $14,000 705,000 $705,000 56.0 121.6 121.6 56.0 121.6 121.6 $654,414 $621,000 $483,207 $640,000 Service Unit 699 - General Revenues Revenue in this service unit consists of interest earned on investments. Service Unit 699 - General Revenues $645,000 103.9 100.8 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues - Service Unit 699 $155,887 $137,637 $169,918 $169,918 $205,668 750 750 0 750 750 $156,637 $138,387 $169,918 $170,668 $206,418 149.4 100.0 149.2 121.0 100.0 121.0 2012 Adopted Budget • Finance - 29 CITY OF i;iltUlla FINANCE 2012 PRELIMINARY BUDGET NARRATIVE PUBLIC FACILITIES DISTRICT / CAPITOL THEATRE - 174 Acting Director of Finance & Budget Cindy Epperson DEFINITION In 2002 the City took the leadership role in forming a Public Facilities District (PFD) with the Cities of Yakima, Union Gap and Selah. The PFD is a separate governmental entity and its primary purpose by law is to build and/or operate a regional center. The Yakima Regional PFD is financing the recent expansions of the Yakima Convention Center and the Capitol Theatre, by levying a sales tax credit from the State of Washington. This revenue comes from sales tax already being paid by the buyers of goods within these three cities. It is not a new or increased tax. This fund was created in 2008 to account for the PFD revenues that are dedicated specifically to the expansion of the Capitol Theatre. The service units in this division are: Service Unit 327 - Public Facilities District Service Unit 699 - General Revenues BUDGET SUMMARY Dept 174 PFD Capitol Theatre (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 $517,000 110.5 110.5 327 Public Facilities District $493,964 Revenue Summary By Service Unit 327 Public Facilities District 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 30 - Finance • 2012 Adopted Budget $493,490 700 $494,190 $468,000 $350,333 $468,000 $467,460 $364,008 $497,000 500 0 500 $467,960 $364,008 $497,500 $500,000 500 $500,500 107.0 100.0 107.0 100.6 100.0 100.6 $23,631 227 $23,857 $331 $23,857 $23,857 (40) 13,675 29,500 $291 $37,532 $53,357 $53,357 16142.0 (16,500) 41250.0 $36,857 12685.3 223.7 (55.9) 69.1 Expenditure Summary By Type 400 Other Services and Charges 500 Intergov't Svcs/Other Interfund Total Expenditures (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget $12,000 505,000 $517,000 EXPLANATORY NARRATIVE $11,964 482,000 $493,964 $12,000 $8,333 $12,000 456,000 342,000 456,000 $468,000 $350,333 $468,000 (6) (7) % Chng From 2 to 5 °/O Of Total 100.0 110.8 110.5 2.3 97.7 100.0 Service Unit 327 - Public Facilities District This service unit includes administrative costs of the district of $12,000 debt service on the Capitol Theatre bonds issued in 2009 of approximately $450,000 and a transfer of $55,000 to the Capitol Theatre Operating Fund. Revenues consist of a tax credit transfer from the PFD. (1) 2010 Service Unit 327 - Public Facilities Dist Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected Budget From From 2to5 4to5 Expenses 490 Miscellaneous $11,964 550 Interfund Subsidies 482,000 Total Expenditures - Service Unit 327 $493,964 $12,000 $8,333 $12,000 456,000 342,000 456,000 $468,000 $350,333 $468,000 $12,000 505,000 $517,000 100.0 110.8 110.5 100.0 110.8 110.5 Revenues 330 Intergovernmental Revenues $493,490 Service Unit 699 - General Revenues Revenues consist of interest earned. Service Unit 699 - General Revenues $467,460 $364,008 $497,000 $500,000 107.0 100.6 (1) (2) (3) (4) (5) 2011 2011 2011 2012 2010 Amended Actual Estimated Projected Actual Budget 9/30/11 Year -End Budget (6) (7) % Chng % Chng From From 2to5 4to5 Revenues 270 Beginning Balance $23,631 360 Miscellaneous Revenues 700 Total Revenues - Service Unit 699 $24,331 $331 500 $23,857 0 $23,857 500 $831 $23,857 $24,357 $53,357 16142. 500 100.0 $53,857 6484.5 223.7 100.0 221.1 2012 Adopted Budget • Finance - 31 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE CONTINGENCY - 195 Acting Director of Finance & Budget Cindy Epperson DEFINITION State Law, RCW 35.33.145, and City Ordinance No. 1273, permits a Contingency Fund to provide moneys with which to meet any municipal expense, the necessity or extent of which could not have been foreseen or reasonably evaluated at the time of adopting the annual budget. The law limits the total amount accumulated at any time to an amount not exceeding 37.51 on each thousand dollars of assessed valuation. The City is well under this requirement. City Council must approve payments made from the Contingency Fund, but has delegated requests for less than $10,000 to the City Manager. EXPLANATORY NARRATIVE Service Unit - 645 Interfund Distribution The 2012 Contingency Fund is projected to have resources totaling $207,750, including a $50,000 transfer from General Fund. For 2012, $200,000 is budgeted to be available for contingencies. Dept 195 Contingency Expenditure Summary By Service Unit (1) 2008 Actual (2) 2010 Amended Budget (3) (4) 2010 2010 Actual Estimated 9/30/11 Year -End (5) (6) (7) 2011 % Chng % Chng Projected From From Budget 2 to 5 $0 0.0 200,000 100.0 235.3 $200,000 100.0 156.7 195 Contingency 645 Interfund Distribution Total Expenditures Revenue Summary By Service Unit 645 Interfund Distribution Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 32 - Finance • 2012 Adopted Budget $46,356 0 $0 $42,613 $42,614 0 85,000 200,000 $46,356 $200,000 $42,613 $127,614 4 to 5 $25,000 $256,720 (21,356) $235,364 $50,000 $50,000 $50,000 $156,720 $235,364 $235,364 (150,000) 7,387 (77,614) $6,720 $242,751 $157,750 $50,000 100.0 100.0 $157,750 (150,000) $7,750 100.7 100.0 115.3 67.0 193.3 4.9 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE CAPITOL THEATRE RESERVE - 198 Acting Director of Finance & Budget Cindy Epperson DEFINITION The Capitol Theatre Reserve Fund was established in 1981 using the $1,000,000 proceeds of an insurance settlement. The fund has been maintained as a general contingency reserve. These funds have been used over the last several years to make major improvements to the Theatre. The 2009 budget included the startup of the next phase of a major capital improvement program for the Theatre, the Production Center, including an interfund loan of $300,000 to the construction fund to provide cash flow during the beginning stages. This loan was repaid in August 2009 upon the issuance of approximately $7 million in general obligation bonds. The Production Center project was completed in 2011. For more details about the project, please refer to the narrative for Fund 322 - Capitol Theatre Construction. The service units in this division are: Service Unit 550 - Interfund Subsidies Service Unit 699 - General Revenues EXPLANATORY NARRATIVE For 2012, $71,927 in interest earnings and reserves is budgeted to be transferred to the Capitol Theatre Operating Fund for Depreciation Reserve purposes. Revenues for 2012 of $500 consist entirely of interest earnings, leaving a fund balance of $238,911. Dept 198 FRS/Capitol Theatre Reserve (1) 2008 Expenditure Summary By Service Unit Actual 648 Capitol Theatre Ins. Reserve $71,927 Revenue Summary By Service Unit 699 General Revenues $2,050 Fund Balance Beginning Balance $451,642 Revenues Less Expenditures (69,877) Ending Balance $381,765 (2) (3) (4) 2010 2010 2010 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2011 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $71,927 $53,945 $71,927 $500 $11 $500 $381,715 $381,765 $381,765 (71,427) (53,934) (71,427) $310,288 $327,831 $310,338 $71,927 100.0 100.0 $500 100.0 100.0 $310,338 81.3 81.3 (71,427) 100.0 100.0 $238,911 77.0 77.0 2012 Adopted Budget • Finance — 33 CITY OF i;iltUlla FINANCE 2012 PRELIMINARY BUDGET NARRATIVE RISK MANAGEMENT RESERVE - 515 Acting Director of Finance & Budget Cindy Epperson DEFINITION The Risk Management Reserve Fund is maintained to separately account for various risk management costs. The Risk Management Fund was established in 1986 when the City chose to self -insure the liability exposure portion of the City's insurance program. On December 14, 2005, the City began purchasing liability insurance coverage through a risk pool of cities, and on September 1, 2005, for the Transit division through a transit risk pool. This budget for 2012 provides for: Administration of the program Legal, claims adjustment, and broker services The purchase of liability, property and other miscellaneous insurance coverages The service units in this division are: Service Unit 641- Insurance and Bonds Service Unit 699 - General Revenues AUTHORIZED PERSONNEL Risk Management funds 6.33 FTE's that are included in other divisions' Authorized Personnel Charts. City Clerks (014) includes 0.6 FTE's (Public Records Officer) and Legal (017) includes 5.73 FTE's (Attorneys and Legal Assistants). BUDGET SUMMARY Dept 515 Risk Management Reserve (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 641 Insurance and Bonds Revenue Summary By Service Unit 641 Insurance and Bonds 699 General Revenues Total Revenues 34 - Finance • 2012 Adopted Budget $3,014,749 $2,694,342 211,907 $2,906,248 $9,630,681 $2,237,346 $2,856,845 $9,465,000 $2,430,891 $2,645,000 75,000 24 175,000 $9,540,000 $2,430,914 $2,820,000 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $9,914,259 102.9 347.0 $9,786,000 103.4 370.0 175,000 233.3 100.0 $9,961,000 104.4 353.2 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 600 Capital Outlays 900 Interfund Payment for Services Total Expenditures $1,009,600 (108,501) $901,099 (1) 2010 Actual $895,976 $901,099 $901,099 (90,681) 193,568 (36,845) $805,295 $1,094,667 $864,254 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End EXPLANATORY NARRATIVE $577,208 127,416 704,624 13,943 2,236,739 25,394 34,050 $3,014,749 $483,559 $343,647 $469,287 134,402 93,613 134,402 617,961 437,260 603,689 8,500 3,486 8,500 8,964,720 1,766,976 2,205,156 0 0 0 39,500 29,624 39,500 $9,630,681 $2,237,346 $2,856,845 $864,254 96.5 95.9 46,741 (51.5) (126.9) $910,995 113.1 105.4 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $471,789 97.6 4.8 136,264 101.4 1.4 608,053 98.4 6.1 8,500 100.0 0.1 9,261,120 103.3 93.4 0 0.0 36,586 92.6 0.4 $9,914,259 102.9 100.0 Service Unit 641- Insurance and Bonds The service unit is maintained to separately account for various risk management costs. Account 120 Overtime - Overtime in this service unit can be caused by litigation and transactional assignments needing legal assistant involvement that cannot be completed during normal office hours. Account 130 Special Pay - The assignments that require special pay are for bilingual services. Account 410 Professional Services - The professional services accounts are used to provide for the cost of outside legal services, insurance broker fees, claims adjustment services, and contractor services for repair of certain damaged property. 2011 2012 Estimated Projected Increase / Year -End Budget (Decrease) Outside Legal Services $340,000 $350,000 $10,000 Insurance Broker Fees 60,000 60,000 0 Claims Adjustment Fees 8,000 8,000 0 Contractor Repair Services 30,000 30,000 0 Yakima Resources Risk Management (9 80,000 0 (80,000) $518,000 $448,000 ($70,000) (1) Costs related to the study of environmental issues arising from the former City of Yakima Landfill. Account 430 Transportation/Training - This account provides for staff to attend conferences and other training seminars such as mandatory continuing legal education. Washington Supreme Court 2012 Adopted Budget • Finance - 35 Admission to Practice Rule 11 requires attorneys to complete a minimum of 45 credit hours of approved legal education every three years. Account 460 Insurance - This account reflects the estimated cost of purchasing insurance coverage including: a) property insurance (including boiler and machinery), b) liability insurance, c) accidental death and dismemberment, and d) employee surety bonds. This account is increasing by 9.9% because of market conditions related to purchased insurance. Account 490 Miscellaneous - The 2012 budget provides a reserve for payment of claims which could be incurred and for miscellaneous expenses, including required continuing education training registrations and dues and subscriptions for the legal staff. 2011 2012 Estimated Projected Increase / Year -End Budget (Decrease) Damage Claims $400,000 $300,000 (100,000) Contingency 0 100,000 100,000 Training Registrations 4,500 4,500 0 Dues and Subscriptions 9,000 9,000 0 Yakima Resources Risk Management(') 0 7,000,000 7,000,000 $413,500 $7,413,500 $7,000,000 (1) Costs related to the potential mitigation of environmental issues arising from the former City of Yakima Landfill. Revenues include insurance reimbursement in the same amount. Revenues in Service Unit 641 are from operating departments and divisions for Risk Management Fund services. The 2012 budget also includes an estimate of insurance reimbursements. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 641- Insurance & Bonds Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $571,460 $480,929 $343,175 $467,657 $469,159 97.6 100.3 120 Overtime 0 2,000 0 1,000 2,000 100.0 200.0 130 Special Pay 630 630 473 630 630 100.0 100.0 140 Retirement/Term Cashout 5,118 0 0 0 0 * * Total 577,208 483,559 343,647 469,287 471,789 97.6 100.5 200 Personnel Benefits 127,416 134,402 93,613 134,402 136,264 101.4 101.4 300 Supplies 310 Office and Operating Supplies 11,843 3,500 1,794 3,500 3,500 100.0 100.0 350 Small Tools and Equipment 2,100 5,000 1,692 5,000 5,000 100.0 100.0 Total 13,943 8,500 3,486 8,500 8,500 100.0 100.0 400 Other Services and Charges 410 Professional Services 844,345 450,000 289,597 518,000 448,000 99.6 86.5 430 Transportation/Training 1,555 4,000 1,584 4,000 4,000 100.0 100.0 460 Insurance 1,093,302 1,174,220 1,268,857 1,269,656 1,395,620 118.9 109.9 490 Miscellaneous 297,537 7,336,500 206,938 413,500 7,413,500 101.1 1792.9 Total 2,236,739 8,964,720 1,766,976 2,205,156 9,261,120 103.3 420.0 640 Machinery And Equipment 25,394 0 0 0 0 * * 36 - Finance • 2012 Adopted Budget 990 Interfund Admin Charges 34,050 39,500 29,624 39,500 Total Expenditures — Service Unit 641 $3,014,749 Revenues 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues — Service Unit 641 $9,630,681 $2,237,346 $2,856,845 36,586 $9,914,259 92.6 92.6 102.9 347.0 $2,462,760 231,582 $2,694,342 $2,465,000 $2,377,450 $2,565,000 7,000,000 53,441 80,000 $9,465,000 $2,430,891 $2,645,000 $2,786,000 113.0 108.6 7,000,000 100.0 8750.0 $9,786,000 103.4 370.0 Service Unit 699 - General Revenues Reserves are programmed to be $910,995 by the end of 2012. Since 2012 will be the seventh year of purchased liability insurance with a $100,000 deductible, the "run -out" of existing claims at the time of transition is slowing. Therefore, the reserve balance appears to be adequate, even though it is slightly below the targeted balance of $1 million. Revenues in Service Unit 699 include estimated interest from investments, and miscellaneous revenue and insurance recoveries. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues — Service Unit 699 $1,009,600 160,113 51,794 $1,221,506 $895,976 $901,099 $901,099 70,000 24 170,000 5,000 0 5,000 $970,976 $901,122 $1,076,099 $864,254 96.5 95.9 170,000 242.9 100.0 5,000 100.0 100.0 $1,039,254 107.0 96.6 2012 Adopted Budget • Finance — 37 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE CEMETERY TRUST - 610 Acting Director of Finance & Budget Cindy Epperson DEFINITION In accordance with State law, the City maintains a trust fund for money received for endowment care when cemetery plots are sold. The corpus is to remain in trust, while interest earnings are transferred to the Cemetery Fund. Because interest earnings have not been adequate to support cemetery operations, the Cemetery Fund has been supplemented by the Parks and Recreation Fund. The service units in this division are: Service Unit 225 - Cemetery Service Unit 699 - General Revenues EXPLANATORY NARRATIVE Service Unit 225 revenue is from endowment care when cemetery plots are sold. Service Unit 699 revenue is from interest earnings. The same amount is then transferred to the Cemetery Fund (thus, shown as both revenue and an expense in the 2012 budget). The Trust fund balance at the end of 2012 is estimated to be $614,099. Dept 610 Cemetery Trust (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 699 General Revenues $10,050 Revenue Summary By Service Unit 225 Cemetery 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 38 - Finance • 2012 Adopted Budget $13,587 10,050 $23,638 $5,500 $0 $5,500 $8,000 $9,898 $11,000 5,500 11 5,500 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $5,500 100.0 100.0 $13,500 $9,909 $16,500 $11,000 5,500 $16,500 137.5 100.0 100.0 100.0 122.2 100.0 $578,512 13,587 $592,099 $586,512 $592,099 $592,099 8,000 9,909 11,000 $594,512 $602,008 $603,099 $603,099 102.8 101.9 11,000 137.5 100.0 $614,099 103.3 101.8 CITY OF i;iltUlla FINANCE 2012 PRELIMINARY BUDGET NARRATIVE YAKCORPS — 632 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson DEFINITION Fund 632 is an Agency Fund established to account for the fiscal activity of the Yakima Consortium for Regional Public Safety (YAKCORPS). YAKCORPS consists of a variety of local agencies and governments. It was formed to operate and maintain a county -wide multi -discipline public safety system. The Inter -Local Agreement provides for the structure, governance, operations and funding of the Consortium and its activities. EXPLANATORY NARRATIVE As the Fiscal Agent for YAKCORPS, the City of Yakima bills and collects member agency fees, pays consortium invoices and maintains the budget and accounting for the consortium. These funds are held in agency for the consortium and are not available to support City operations and programs. Service Unit 124 - Communications (1) 2010 Service Unit 124 — Communications Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 350 Small Tools and Equipment $0 410 Professional Services 0 Total Expenditures — Service Unit 124 $0 Revenues 330 Intergovernmental Revenues $81,814 $1,040 $24,310 81,815 0 118,289 $163,629 $1,040 $142,599 $78,029 95.4 321.0 419,696 513.0 354.8 $497,725 304.2 349.0 $0 $163,629 $84,914 $163,629 $526,756 321.9 321.9 2012 Adopted Budget • Finance — 39 CITY OF �fZ�f!/1CZ SUMMARY OF GENERAL OBLIGATION AND REVENUE BOND ACTIVITY The chart below is a summary of all the General Obligation and Revenue bond issues that have activity in the current budget year. The following narratives describe the funding sources, current year principal and interest obligations, and related reserve balances. 2012 Date of Mat Original Previous Amount Amount Ending Fund Description Issue Date Issue Balance Redeemed Issued Balance General Obligation Bonds 272 Convention Center Addition 05/08/07 06/01/12 $6,735,000 $235,000 $235,000 $0 $0 (Unrefunded) 272 Convention Center Addition 05/08/07 05/01/26 4,910,000 4,870,000 15,000 0 4,855,000 (Refunding 1996 Bonds) 273 Capitol Theatre Expansion 08/28/10 12/01/32 7,035,000 6,495,000 190,000 0 6,305,000 281 Parks Capital Projects 12/05/05 12/01/15 755,000 340,000 80,000 0 260,000 281 River Road Street Project 05/08/07 05/01/17 1,765,000 1,150,000 170,000 0 980,000 281 Fire Station West Valley 05/08/07 05/01/22 815,000 645,000 45,000 0 600,000 281 Downtown Revitalization 05/08/07 05/01/22 1,490,000 1,175,000 85,000 0 1,090,000 Project 281 3rd Avenue & Mead / 08/28/08 12/01/19 2,190,000 1,635,000 180,000 0 1,455,000 Pedestrian Crossing 281 Fire Ladder Truck 08/28/08 12/01/21 760,000 605,000 50,000 0 555,000 281 SunDome Expansion 06/17/03 12/01/23 1,430,528 943,267 101,614 0 841,653 283 Criminal Justice / I-82 06/17/03 12/01/13 4,155,000 985,000 485,000 0 500,000 (Refunding 1994 Bonds) 284 Fire (Refunding 1995 Bonds) 09/07/04 12/01/14 2,300,000 825,000 265,000 0 560,000 285 GO Line of Credit - Parks 2011 2016 0 600,000 120,000 0 480,000 Capital - Kiwanis Dev * 287 Convention Center Exp 09/07/04 11/01/19 4,175,000 2,820,000 320,000 0 2,500,000 (Refunding 1996 Bonds) Sub -Total $38,515,528 $23,323,267 $2,341,614 $0 $20,981,653 Revenue Bonds 486 Water 06/05/08 11/01/18 $1,883,951 $1,385,000 $175,000 $0 $1,210,000 (Refunding 1998 Bonds) 488 Wastewater 06/05/08 11/01/27 5,440,000 4,770,000 215,000 0 4,555,000 491 Irrigation 09/14/04 09/01/34 5,215,000 4,465,000 120,000 0 4,345,000 493 Wastewater (Series A) 12/22/03 11/01/14 7,390,000 1,835,000 775,000 0 1,060,000 493 Wastewater (Series B) 12/22/03 11/01/23 10,155,000 10,155,000 0 0 10,155,000 Wastewater* 2012 2032 0 0 0 6,000,000 6,000,000 Irrigation* 2011 2041 0 2,000,000 120,000 1,500,000 3,380,000 Sub -Total $30,083,951 $24,610,000 $1,405,000 $7,500,000 $30,705,000 Grand Total $68,599,479 $47,933,267 $3,746,614 $7,500,000 $51,686,653 * Preliminary estimate - subject to change. 40 -Finance • 2012 Adopted Budget CITY OF iliiliiiia FINANCE 2012 PRELIMINARY BUDGET NARRATIVE 2002 & 2010 PFD LONG-TERM GENERAL OBLIGATION BONDS - 272 Acting Director of Finance & Budget Cindy Epperson DEFINITION The Public Facilities District Convention Center (PFDCC) was created in 2001 to provide a mechanism to fund an expansion project for the Yakima Convention Center. General Obligation Bonds of $6,735,000 were issued in June 2002 for this project. This bond issue was refunded in 2007 which resulted in debt service savings of about $12,000 annually. These bonds are accounted for in service unit 328. The Public Facilities District Capitol Theatre (PFDCT) was created in 2009 to fund the Capitol Theatre expansion project. General Obligation Bonds of $7,035,000 (Series A and B) were issued in August 2009 for Capitol Theatre Expansion project - Series B were issued as "Buy America Bonds", with the Federal Government funding a portion of the interest payments. These bonds are accounted for in service unit 638. EXPLANATORY NARRATIVE See chart below for details regarding the General Obligation bonds issued for this fund. Date of Issue Date of Original Maturity Issue Service Unit 328 — Capital Improvement/Convention Center 5/8/07 Unrefunded 5/8/07 Refunding 1996 Bonds Total Redeemed in Prior Years Bonds Maturing 2012 Bonds Outstanding 12/31/12 Coupons Maturing 2012 6/1/12 $1,280,000 $1,045,000 $235,000 $0 $5,053 5/1/26 4,910,000 4,870,000 15,000 4,855,000 205,645 $6,190,000 5,915,000 250,000 4,855,000 210,698 Service Unit 638 — Capital Improvement/Capitol Theatre 8/28/09 GO Bond Series A 8/28/09 GO Bond Series B Total Fund Total 12/1/18 $2,055,000 1,515,000 190,000 1,325,000 367,555 12/1/32 4,980,000 4,980,000 $7,035,000 1,515,000 190,000 6,305,000 367,555 $13,225,000 7,430,000 440,000 11,160,000 578,253 Service Unit 328 Capital Improvement - $460,698 is provided by a transfer from the PFDCC Fund #172 to support debt service payments of $460,698. The fund balance allocated to Convention Center activity at the end of 2012 is estimated to be $159,383. Service Unit 638 Capital Improvement - Revenues for the Capitol Theatre bonds consist of a transfer of $450,000 from the Public Facilities District Convention Center fund #174, and a Federal subsidy 2012 Adopted Budget • Finance - 41 of $108,896, for total revenue of $558,896 to support debt service payments of $557,555. The projected year-end fund balance allocated to Capitol Theatre activities for 2012 is $12,522. Expenditure Summary By Service Unit (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget 328 Capital Improvement 638 Capital Improvement Total Expenditures Revenue Summary By Service Unit 328 Capital Improvement 638 Capital Improvement Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 42 - Finance • 2012 Adopted Budget $455,781 558,505 $1,014,286 $456,031 $348,006 $456,031 558,105 186,553 558,105 $1,014,136 $534,559 $1,014,136 (6) (7) % Chng % Chng from from 2to5 4to5 $460,698 101.0 101.0 557,555 99.9 99.9 $1,018,253 100.4 100.4 $460,000 568,896 $1,028,896 $460,000 $230,000 $460,000 558,896 393,448 558,896 $1,018,896 $623,448 $1,018,896 $460,698 558,896 $1,019,594 100.2 100.0 100.1 100.2 100.0 100.1 $151,194 14,609 $165,804 $165,804 $165,804 $165,804 4,760 88,889 4,760 $170,564 $254,693 $170,564 $170,564 1,341 $171,905 102.9 28.2 100.8 102.9 28.2 100.8 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE VARIOUS LONG-TERM GENERAL OBLIGATION BONDS - 281 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of several different Limited Tax General Obligation Bond Issues. It will also provide redemption for 2003 SunDome 2005 Parks, and 2007 & 2010 Fire & Streets Capital bond issues. All of these issues are Limited Tax General obligation Bonds and therefore a separate reserve is not required. Tracking of the separate issues can be accomplished by project number. All revenue into this fund is generated by interfund transfers. The fund balance at the end of 2012 is estimated to be $14,338. EXPLANATORY NARRATIVE Below is a matrix that presents the details of each issue by project. The second matrix provides a project description and the corresponding repayment sources. Project Redeemed Bonds Bonds Coupons Date of Date of Original in Prior Maturing Outstanding Maturing Issue Maturity Issue Years 2012 12/31/12 2012 2134 12/01/05 12/01/16 $755,000 $415,000 $80,000 $260,000 $14,900 SunDome 06/17/03 12/01/23 1,430,528 487,261 101,614 841,653 45,203 1944 05/08/07 05/01/17 1,765,000 615,000 170,000 980,000 48,750 2105 05/08/07 05/01/22 815,000 170,000 45,000 600,000 26,635 2165 05/08/07 05/01/22 1,490,000 315,000 85,000 1,090,000 48,415 2230 08/28/10 12/01/19 2,190,000 555,000 180,000 1,455,000 59,638 Fire Truck 08/28/10 12/01/21 760,000 155,000 50,000 555,000 22,563 Total $9,205,528 $2,712,261 $711,614 $5,781,653 $266,104 Project Description Revenue Sources 2134 Parks Capital projects including: Aquatic Spray Toys, Kiwanis Skate Park, 4th Kiwanis ball field, and a feasibility study for a regional aquatic center Parks and Recreation Property Tax Allocation SunDome SunDome Expansion Business License fee, first 1/4% Real Estate Excise Tax (REET 1) 1944 River Road and North 161 Avenue to Fruitvale Blvd. Project Gas Tax 2105 Fire Station 92 Facility Addition Excise Tax (REET 1) 2165 Downtown Revitalization Second 1/4% Real Estate Excise Tax 2230 Grind & Overlay / Pedestrian Enhancement / Summitview Signalization First & Second 1/4% Real Estate Excise Tax Fire Capital Ladder Truck General Property Tax 2012 Adopted Budget • Finance - 43 (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 528 Capital Improvements $989,763 Revenue Summary By Service Unit 645 Interfund Distribution $987,389 Fund Balance Beginning Balance $8,564 Revenues Less Expenditures (2,374) Ending Balance $6,191 44 — Finance • 2012 Adopted Budget $988,113 $419,506 $988,113 $986,989 $987,389 $986,989 $5,790 $6,191 $6,191 (1,124) 567,883 (1,124) $977,718 99.0 99.0 $986,989 100.0 100.0 $4,666 $574,073 $5,067 $5,067 87.5 81.8 9,271 (824.8) (824.8) $14,338 307.3 283.0 CITY OF i i tUlia FINANCE 2012 PRELIMINARY BUDGET NARRATIVE 1994 LTD LEVY GENERAL OBLIGATION BOND REDEMPTION - 283 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of 1994 Limited Levy General Obligation Bonds. Resources for redemption are provided from utility taxes on cable television utilities for the portion of the bond issue related to construction of the Criminal Justice Center (originally $425,000). The portion of the issue used to assist construction of the I-82 Interchange is supported by the Street Fund ($50,000) and Arterial Gas Tax ($70,000) before 2003. In 2003, this bond issue was refunded, and remaining annual debt service was reduced from $545,000 to $515,000. EXPLANATORY NARRATIVE Service Unit 528 - Capital Improvements Date of Issue 6/17/03 Refunding 1994 Bonds Date of Maturity Bonds Bonds Original Redeemed Maturing Outstanding Issue in Prior 2012 12/31/12 Coupons Maturing 2012 12/1/13 $4,155,000 $3,170,000 $485,000 $500,000 $30,175 Service Units 111, 645 & 699 - Revenues For 2012, Cable TV Utility Tax is scheduled to contribute $400,000, the Street Fund will contribute $46,667, and Arterial Gas Tax will support $65,333. The fund balance at the end of 2012 is estimated to be $104,370. Expenditure Summary By Service Unit (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 528 Capital Improvements Revenue Summary By Service Unit 111 Crime Prevention 645 Interfund Distribution Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $511,788 $514,275 $22,138 $514,275 $515,175 100.2 100.2 $399,996 $400,000 $299,997 $400,000 $400,000 112,000 112,000 112,000 112,000 112,000 $511,996 $512,000 $411,997 $512,000 $512,000 100.0 100.0 100.0 100.0 100.0 100.0 $109,611 $109,823 $109,820 $109,820 $107,545 209 (2,275) 389,860 (2,275) (3,175) $109,820 $107,548 $499,679 $107,545 $104,370 97.9 139.6 97.0 97.9 139.6 97.1 2012 Adopted Budget • Finance - 45 CITY OF iliiliiiia FINANCE 2012 PRELIMINARY BUDGET NARRATIVE 1995 GENERAL OBLIGATION FIRE BOND REDEMPTION - 284 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of 1995 General Obligation Bonds through a voted Special Property Tax Levy. The Streets portion of this debt was paid off in 1999. The Parks portion was fully redeemed in 2002. The remaining debt service relates to the construction of Fire Station #4 in 1995, and will be retired in 2014. This bond issue was refunded in 2004 at a net present value savings of about $142,000. EXPLANATORY NARRATIVE Service Unit 528 - Capital Improvements Date of Issue 9/7/05 Refunding 1995 Bonds Bonds Bonds Coupons Date of Original Redeemed Maturing Outstanding Maturing Maturity Issue in Prior 2012 12/31/12 2012 12/1/14 $2,300,000 $1,475,000 $265,000 $560,000 $28,875 Service Unit 699 - General Revenues The levy for 2012 is set to collect $293,000 (or approximately 5.4 cents per thousand). The fund balance is estimated to be $190,999 at the end of 2012. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 528 Capital Improvements $296,550 $292,800 $18,900 $292,800 $293,875 100.4 100.4 Revenue Summary By Service Unit 699 General Revenues $295,978 $293,000 $169,008 $293,000 $293,000 100.0 100.0 Fund Balance Beginning Balance $192,246 Revenues Less Expenditures (572) Ending Balance $191,674 46 - Finance • 2012 Adopted Budget $192,696 $191,674 $191,674 200 150,108 200 $192,896 $341,782 $191,874 $191,874 99.6 100.1 (875) (437.5) (437.5) $190,999 99.0 99.5 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE LTD TAX GENERAL OBLIGATION LINE OF CREDIT - 285 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of the City's General Obligation Line of Credit. The line can be used for capital / infrastructure needs too large for normal reserves and too small for a 10 or 20 year bond issue. (General rule of thumb: $750,000 is break-even in relation to normal underwriting costs.) Interest on the outstanding balance is tied to a formula that resets June 1 of each year. The current line of credit has a 5 -year term that matures June 1, 2012, with a maximum borrowing of $5 million. The Finance Department intends to renegotiate another line of credit when this one expires, so that the City will have a viable short-term financing option available. EXPLANATORY NARRATIVE Service Unit 529 - Administration All prior balances on the line of credit have been paid in full in 2008. In 2009 there was a budgeted policy to draw $500,000 on the line of credit for Upper Kiwanis development which was re - budgeted for 2010 and again into 2011. Drawn downs will be done as cash flow is required for project expenses. Since the first draw was not done until 2012, debt service will not begin until 2012. Principal and Interest will be repaid with REET1. (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 529 Administration $0 Revenue Summary By Service Unit 645 Interfund Distribution $0 $114,000 $114,000 $0 $0 $0 $0 $114,000 100.0 $114,000 100.0 2012 Adopted Budget • Finance — 47 CITY OF iliiliiiia FINANCE 2012 PRELIMINARY BUDGET NARRATIVE 1996 LTD LEVY GENERAL OBLIGATION BOND REDEMPTION - 287 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of 1996 Ltd. Levy General Obligation Bonds used to expand/remodel the Convention Center. Resources for redemption are provided by the Room Tax on City motels and hotels and investment interest. In 2004, this bond issue was refunded and average annual debt service was reduced from $448,000 to $427,000. The fund balance at the end of 2012 is estimated to be $64,869. EXPLANANTORY NARRATIVE Service Unit 328 - Capital Improvements Date of Issue 9/7/04 Refunding 1996 Bonds Bonds Bonds Coupons Date of Original Redeemed Maturing Outstanding Maturing Maturity Issue in Prior 2012 12/31/12 2012 11/1/19 $4,175,000 $1,355,000 $320,000 $2,500,000 $110,314 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 328 Capital Improvement $427,815 $426,753 $60,876 $426,753 $430,315 100.8 100.8 Revenue Summary By Service Unit 699 General Revenues $429,000 $428,750 $308,681 $428,750 $428,750 100.0 100.0 Fund Balance Beginning Balance $63,252 Revenues Less Expenditures 1,185 Ending Balance $64,437 48 - Finance • 2012 Adopted Budget $64,437 $64,437 $64,437 1,997 247,804 1,997 $66,434 $312,242 $66,434 $66,434 103.1 103.1 (1,565) (78.4) (78.4) $64,869 97.6 97.6 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE LOCAL IMPROVEMENT DISTRICT (LID) DEBT — 289 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of LID Notes and Warrants as revenues become available from assessment payments. Pursuant to RCW 35.54, the City maintains a Local Improvement Guarantee Fund (Fund 221) for the purpose of guaranteeing, to the extent of the fund, the payment of local improvement bonds, notes, and warrants issued to pay for any local improvements. EXPLANATORY NARRATIVE General Revenues consist of beginning fund balance and special assessment from property owners for the following LID projects: LID# Description 1056 S. 7th, 8th, & 9th Ave Wastewater main 1057 N 84th Ave & Hawthorn Dr. Wastewater main 1058 N 90th Ave, 94th Pl., W. Yakima Ave Wastewater main 1060 N 85th Ave & Kail Dr. Wastewater main 1061 Simpson Lane Wastewater main Below is anticipated debt service on the outstanding notes. (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 699 General Revenues $361,912 Revenue Summary By Service Unit 699 General Revenues $361,025 Fund Balance Beginning Balance $26,030 Revenues Less Expenditures (887) Ending Balance $25,143 $285,000 $99,219 $285,000 $274,000 $137,343 $274,000 $14,030 $25,243 $25,243 (11,000) 38,124 (11,000) $285,000 100.0 100.0 $274,000 100.0 100.0 $3,030 $63,367 $14,243 $14,243 (11,000) $3,243 101.5 100.0 107.0 56.4 100.0 22.8 2012 Adopted Budget • Finance — 49 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE WATER / WASTEWATER REVENUE BOND REDEMPTION — 484 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of Water / Wastewater Revenue Bonds from Water and Wastewater Operating Revenues. The current debt issue being repaid from this fund is the 2012 revenue bonds. The 2012 preliminary budget includes the issuance of a Revenue bond to support continued mandated improvements at the Wastewater Treatment Plant. Fortunately, the Wastewater utility was successful in obtaining lower interest state loans, so a new money bond may not be necessary in 2012. However, we have recently been notified that there is an opportunity to refund an older Wastewater bond issue for a significant savings, and that is targeted for Council action in April/May. Revenue bond issues have reserve requirements set forth in bond covenants. This bond redemption fund has a related reserve fund (Fund 489) that has an estimated balance at the end of 2012 of $972,200, and is in compliance with the requirements. EXPLANATORY NARRATIVE Service Unit 238 — Capital Improvements Issue Name 2012 Revenue Bond Interest / Debt Debt Coupons Date of Date of Original Redeemed Maturing Outstanding Maturing Issue Maturity Issue in Prior 2012 12/31/12 2012 2032 6,000,000 No debt service is budgeted for 2012. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 238 Capital Improvement $540,286 $544,707 $9,853 $544,707 $0 0.0 0.0 Revenue Summary By Service Unit 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 50 — Finance • 2012 Adopted Budget $540,287 $544,707 $272,354 $544,707 $0 400 400 0 400 0 $540,687 $545,107 $272,354 $545,107 $0 0.0 0.0 0.0 0.0 0.0 0.0 $113,727 $114,127 $114,128 $114,128 $114,528 100.4 100.4 401 400 262,500 400 0 0.0 0.0 $114,128 $114,527 $376,628 $114,528 $114,528 100.0 100.0 CITY OF iliiliiiia FINANCE 2012 PRELIMINARY BUDGET NARRATIVE WATER 2008 REVENUE BOND REDEMPTION - 486 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of 2008 Water Revenue Bonds (refunding 1998 revenue bonds) from Water Operating revenues. The refunding resulted in an economic gain of $56,094. Revenue bond issues have reserve requirements set forth in bond covenants. This bond redemption fund has a related reserve fund (Fund 481) that has an estimated balance at the end of 2012 of $271,207, and is in compliance with bond covenants. EXPLANATORY NARRATIVE Service Unit 348 - Capital Improvements Issue Name 2008 Revenue Bond Refunding 1998 Bond Interest / Debt Debt Coupons Date of Date of Original Redeemed Maturing Outstanding Maturing Issue Maturity Issue in Prior 2012 12/31/12 2012 6/5/08 11/1/18 $1,883,951 $498,951 $175,000 $1,210,000 $59,700 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 348 Capital Improvement $238,814 $237,793 $33,897 $237,793 $234,700 98.7 98.7 Revenue Summary By Service Unit 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $238,814 $237,793 $118,897 $237,793 $234,700 98.7 98.7 25 25 0 25 25 100.0 100.0 $238,839 $237,818 $118,897 $237,818 $234,725 98.7 98.7 $4,816 $4,841 $4,841 $4,841 $4,866 100.5 100.5 25 25 85,000 25 25 100.0 100.0 $4,841 $4,866 $89,841 $4,866 $4,891 100.5 100.5 2012 Adopted Budget • Finance - 51 CITY OF i i tUl!a FINANCE 2012 PRELIMINARY BUDGET NARRATIVE WATER / WASTEWATER 2008 REVENUE BOND REDEMPTION - 488 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of 2008 Wastewater Revenue Bonds from Wastewater Operating revenues. This fund also provided redemption for the 1996 Revenue bond which matured in 2008. Revenue bond issues have reserve requirements set forth in bond covenants. This bond redemption fund has a related reserve fund (Fund 483) that has an estimated balance at the end of 2012 of $147,463. EXPLANATORY NARRATIVE Service Unit 232 - Wastewater Treatment Interest / Debt Debt Coupons Date of Original Redeemed Maturing Outstanding Maturing Date of Issue Maturity Issue in Prior 2012 12/31/12 2012 6/5/08 11/1/27 $5,440,000 $750,000 $215,000 $4,555,000 $198,413 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 232 Wastewater Treatment $414,613 $411,613 $103,306 $411,613 $413,413 100.4 100.4 Revenue Summary By Service Unit 645 Interfund Distribution $414,613 $411,614 $205,807 $411,614 $413,413 100.4 100.4 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 52 — Finance • 2012 Adopted Budget $0 1 $0 $0 $0 1 102,500 1 $0 $1 $102,501 $1 $1 (1150.0) 363.2 0 0.0 0.0 $1 156.8 100.0 CITY OF i;iltUlla FINANCE 2012 PRELIMINARY BUDGET NARRATIVE IRRIGATION 2003 REVENUE BOND REDEMPTION - 491 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund was established in 2003 to provide for redemption of Irrigation Revenue Bonds from Irrigation Operating revenues. The Council approved major improvements to the irrigation system to be funded by $10 million of bonds issue. Because of the long-term nature of this project, the bond issues will be separated based on estimated spend down schedules; $5.215 million were issued in August 2004; the balance will be issued as needed. A portion of the balance ($2 million) is anticipated to be issued in 2011 and ($1.5 million) in 2012. Note: Because of the timing of project expenses, this borrowing was postponed into 2012/13 and is planned to take the form of an interfund loan until we can ultimately determine the bonding requirement. Revenue bond issues typically have reserve requirements set forth in bond covenants. This bond redemption fund does not have a related reserve fund because a surety bond (insurance) was purchased when the bonds were sold. The bond redemption fund balance at the end of 2012 is $35,436. EXPLANATORY NARRATIVE Service Unit 348 - Capital Improvement Interest / Debt Debt Coupons Date of Original Redeemed Maturing Outstanding Maturing Date of Issue Maturity Issue in Prior 2012 12/31/12 2012 9/1/04 9/1/34 $5,215,000 $750,000 $120,000 $4,345,000 $200,554 2011 2041 3,500,000 0 120,000 3,380,000 200,000 Total $8,715,000 $750,000 $240,000 $7,925,000 $400,554 (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 348 Capital Improvement $322,684 Revenue Summary By Service Unit 645 Interfund Distribution $322,684 Fund Balance Beginning Balance $35,436 Revenues Less Expenditures 0 Ending Balance $35,436 $319,234 $319,234 $319,234 $319,234 $239,426 $319,234 $35,436 $35,436 $35,436 0 (79,808) 0 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $640,554 200.7 200.7 $640,554 200.7 200.7 $35,436 0 100.0 100.0 $35,436 (44,372) $35,436 $35,436 100.0 100.0 2012 Adopted Budget • Finance — 53 CITY OF i;iltUlla FINANCE 2012 PRELIMINARY BUDGET NARRATIVE WASTEWATER 2003 REVENUE BOND REDEMPTION - 493 Acting Director of Finance & Budget Cindy Epperson DEFINITION This fund provides for redemption of Wastewater Revenue Bonds from Wastewater Operating revenues. This Revenue Bond was issued in December 2003, in an amount of $17,545,000 with a 20 - year repayment term. This issue included two series: a) Series A in the amount of $7,390,000 for settlement of odor litigation, and b) Series B in the amount of $10,155,000 for capital projects. This fund is not projected to build a fund balance currently since the revenue is a transfer from the operating fund; cash flow is not an issue as transfers can be made when debt service is due. Revenue bond issues have reserve requirements set forth in bond covenants. This bond redemption fund has a related reserve fund (Fund 494) that has an estimated balance at the end of 2012 of $828,650, and is in compliance with the requirements. EXPLANATORY NARRATIVE Service Unit 232 - Wastewater Treatment Date of Issue Series A 12/1/03 Series B 12/1/03 Total Interest / Debt Debt Coupons Original Redeemed Maturing Outstanding Maturing Issue in Prior 2012 12/31/12 2012 $7,390,000 $5,555, 000 $775,000 $1,060,000 $70,506 10,155,000 0 0 10,155,000 501,950 $17,545,000 5,555,000 775,000 11,215,000 572,456 Dept 493 2003 Sewer Rev Bond Red (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 232 Wastewater Treatment $1,346,644 $1,348,707 $299,353 $1,348,707 $1,347,457 99.9 99.9 Revenue Summary By Service Unit 645 Interfund Distribution $1,346,645 $1,348,707 $1,348,707 $1,348,707 $1,347,457 99.9 99.9 Fund Balance Beginning Balance $2 Revenues Less Expenditures 1 Ending Balance $3 54 - Finance • 2012 Adopted Budget $3 $3 $3 0 1,049,354 0 $3 $1,049,357 $3 $3 108.9 100.0 0 $3 108.9 100.0 CITY OF i i/t dila CITYWIDE LOG OF OUTSIDE AND INTERGOVERNMENTAL AGENCIES The chart below is a summary of all the Intergovernmental and Outside Agency requests throughout the 2012 budget. Since these agencies are funded from various sources, and thus included within the various sections of this budget, this chart was developed to assist the reader in locating budget information relating to these agencies. Note: Budget information relating to those agencies listed under the "Intergovernmental Budget Section" in the chart below is included within this section. Section / Description City Management Association of Washington Cities (Council) Community & Economic Development Committee for Downtown Yakima (CDY) Yakima County Development Association (YCDA) CED Total Fire Yakima 4th of July Committee 2011 2012 Fund / 2010 Amended Preliminary Policy Dept(l) Actual Budget Budget Issue GF $57,027 $57,528 $61,986 CBD Cap 50,000 50,000 50,000 Yes Econ Dev 30,000 30,000 30,000 80,000 80,000 80,000 GF/Fire 2,750 2,000 0 Outside & Intergovernmental Agencies Yakima Valley Office of Emergency Management (OEM) GF/IG 59,937 59,643 62,812 Yakima County Interlocal Agreement - Matures 06/01/20 GF/IG 39,095 39,095 39,095 Yakima Valley Conference of Governments (YVCOG) GF/IG 38,623 40,359 43,263 Debt Service - CERB Loan - Matures 07/01/16 GF/IG 35,601 35,602 35,602 Yakima Regional Clean Air Agency (YRCAA) GF/IG 33,720 33,940 36,427 Yakima Co. Div. of Alcohol & Other Substance Abuse Svcs GF/IG 21,202 22,000 22,000 District Court GF/IG 2,657 1,700 1,000 CW Comprehensive Mental Health 66,021 0 0 BYRNE Grant - Community Policing GF/IG 50,000 25,000 0 Citizens for Safe Yakima Valley Communities 10,000 0 0 Yakima Symphony Orchestra 5,000 0 0 Greater Yakima Chamber of Commerce 2,950 0 0 Hispanic Chamber of Commerce 2,950 0 0 Allied Arts Council of Yakima Valley 2,667 0 0 RSVP (YVCC) 2,000 0 0 Yakima Sunfair Association 500 0 0 General Fund Total 372,923 257,339 240,199 Public Works Seasons Music Festival Grand Total (1) GF = General Fund IG = Intergovernmental P & R 4,000 0 $516,700 $696,867 0 $382,185 2012 Adopted Budget • Finance - 55 CITY OF Xi-X2Na FINANCE 2012 PRELIMINARY BUDGET NARRATIVE INTERGOVERNMENTAL - 095 GENERAL FUND Acting Director of Finance & Budget Cindy Epperson DEFINITION This division, included in General Fund, is used to pay the City's obligations to other intergovernmental agencies. It is also used to account for the outside agency requests that are supported by General Fund. (Refer to chart at the beginning of this budget section for a summary log of all outside agencies and intergovernmental agencies, citywide). In mid -2010, Council voted to eliminate most of the Outside Agency funding for 2011. The service units in this division are: Service Unit 129 Service Unit 319 Service Unit 411 Service Unit 611 - Emergency Services - Clean Air - Health - Legislation BUDGET SUMMARY Dept 095 Intergovernmental (1) Expenditure Summary By Service Unit 129 Emergency Services 319 Clean Air 411 Physical Health Support 611 Legislation Total Expenditures 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End $59,937 33,720 87,223 192,069 $372,948 $59,643 33,940 22,000 141,856 $59,643 25,455 16,934 132,989 $59,643 33,940 22,000 141,856 $257,439 $235,021 $257,439 (5) 2012 Projected Budget $62,812 36,427 22,000 119,060 $240,299 (6) (7) % Chng % Chng From From 2to5 4to5 105.3 107.3 100.0 83.9 93.3 105.3 107.3 100.0 83.9 93.3 (1) 2010 Expenditure Summary By Type Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End 400 Other Services And Charges 500 Intergov't Svcs / Other Interfund 700 Debt Service Total Expenditures 56 - Finance • 2012 Adopted Budget $183,393 153,954 35,601 $372,948 $67,159 $58,293 $67,159 154,678 141,127 154,678 35,602 35,601 35,602 $257,439 $235,021 $257,439 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $44,363 66.1 18.5 160,334 103.7 66.7 35,602 100.0 14.8 $240,299 93.3 100.0 °/O EXPLANATORY NARRATIVE Service Unit 129 — Emergency Services By virtue of RCW 38.52.070 and an agreement dated April 3, 1984, a joint operation is maintained under the title of "Yakima Valley Office of Emergency Management." Funding for this activity is based upon a per capita charge for that portion of the Emergency Services budget that is not reimbursed by the Federal Government through the State agency. The population estimate used to prorate the charges among the various cities and Yakima County is based on the latest official population estimates of the State Office of Financial Management. The 2012 Preliminary budget amount is based on an assessment of $.68549 per capita on a population estimate of 91,630. (1) 2010 Service Unit 129 — Emergency Svcs Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 510 Intergovernment Professional Svc $59,937 $59,643 $59,643 $59,643 $62,812 105.3 105.3 Service Unit 319 — Clean Air This service unit reflects the allocation to the Yakima Clean Air Authority mandated by RCW 70.94.093. The per capita rate is held at $.40. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 510 Intergovernment Professional Svc $33,720 $33,940 $25,455 $33,940 $36,427 107.3 107.3 Service Unit 411— Health This account provides for payments to the Yakima County Division of Alcoholism and Central Washington Comprehensive Mental Health. Payments to Yakima County Division of Alcoholism are based on 2% of City of Yakima receipts of Liquor Excise and Liquor Profits revenue, in accordance with state law. This may be reduced if the State reduces its distribution of these revenues related to liquor sales. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services 510 Intergovernment Professional Svc Total Expenditures — Service Unit 411 $66,020 21,202 $87,223 $0 $0 $0 22,000 16,934 22,000 $22,000 $16,934 $22,000 $0 22,000 $22,000 * 100.0 100.0 100.0 100.0 2012 Adopted Budget • Finance — 57 Service Unit 611- Legislation This service unit represents several different entities. The COG assessment is based on 47 t per capita against the City of Yakima 2011 population estimate of 91,630. Account 500 represents an interlocal agreement with Yakima County to allocate a portion of the County's debt service for Public Works Trust Fund loans done for street improvements in recent annexation areas. The 2012 budget includes $39,095 for a 15 year agreement arising from the 96th Avenue annexation in 2006 that runs through 2020. Account 700 & 800 represents principal and interest on a Community Economic Revitalization Board (CERB) loan. This was a twenty-year loan incurred in 1997 and is scheduled to be totally repaid in 2016. Funding information for 2011 and 2012 are shown in the charts below. Increase / 2011 2012 (Decrease) Account 410 Professional Services (Outside Agencies) District Court $1,800 $1,100 $(700) Community Policing - Federal Byrne Grant 25,000 0 (25,000) $26,800 $1,100 $(25,700) Account 490 Miscellaneous Yakima Valley Conference of Governments (COG) Assess' 40,359 43,263 2,904 Account 500 Intergovernmental Services Yakima County - Interlocal Agreement 39,095 39,095 0 Account 700 and 800 Debt Service Community Economic Revitalization Board (CERB) Loan 35,602 35,602 0 Total Service Unit Service Unit - 611 Legislation $141,856 $119,060 $(22,796) (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 400 Other Services And Charges 410 Professional Services $78,750 $26,800 $26,226 $26,800 $1,100 4.1 4.1 490 Miscellaneous 38,623 40,359 32,068 40,359 43,263 107.2 107.2 Total 117,373 67,159 58,293 67,159 44,363 66.1 66.1 520 Intergovernment Agreements 39,095 39,095 39,095 39,095 39,095 100.0 100.0 780 Intergovernmental Loans 24,474 25,820 25,820 25,820 27,240 105.5 105.5 830 Debt Service - External Ltd - Int. 11,128 9,782 9,782 9,782 8,362 85.5 85.5 Total Expenditures - Service Unit 611 $192,069 $141,856 $132,989 $141,856 $119,060 83.9 83.9 58 - Finance • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE URBAN AREA HEARINGS EXAMINER - 020 GENERAL FUND Interim City Manager Michael Morales Planning Manager Joan Davenport DEFINITION This division's responsibility is to provide a single regulatory hearing system for the Yakima Urban Area. The Hearing Examiner is responsible for conducting public hearings on zoning, subdivision and other land use issues as authorized by adopted joint City/County ordinances. The Hearings Examiner and the Hearings Examiner Pro Tem are retained through a professional services contract. The service unit in this division is: Service Unit 313 - Land Use Regulation PERFORMANCE STATISTICS Urban Area Hearings Examiner 2010 Actual 2011 Actual 2012 Projected Cases BUDGET SUMMARY Dept 020 Yak Urban Area Hrgs. Exam (1) 2010 Expenditure Summary By Service Unit Actual 25 33 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 9 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 313 Land Use Regulation $62,537 Expenditure Summary By Type 400 Other Services and Charges (1) 2010 Actual $62,537 $39,500 $10,837 $39,500 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $39,500 $10,837 $39,500 $31,000 78.5 78.5 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $31,000 78.5 100.0 2012 Adopted Budget • Community & Economic Development -1 EXPLANATORY NARRATIVE The number of public hearings conducted by the Hearing Examiner has been significantly reduced as a cost containment measure. This has been accomplished by some public hearing cases being considered by the City of Yakima Planning Commission. The billing rate for professional services of the Hearing Examiner is $140 per hour. Service Unit - 313 Land Use Regulation This service unit funds Hearing Examiner services. Service Unit — 313 Land Use Reg. (1) (2) (3) (4) (5) 2011 2011 2011 2012 2010 Amended Actual Estimated Projected Actual Budget 9/30/11 Year -End Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 410 Professional Services 490 Miscellaneous Total Expenditures — Service Unit 313 $62,537 $38,500 $10,837 $38,500 $30,000 0 1,000 0 1,000 1,000 $62,537 $39,500 $10,837 $39,500 $31,000 77.9 100.0 78.5 77.9 100.0 78.5 2 — Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE ENVIRONMENTAL PLANNING - 021 GENERAL FUND Interim City Manager Michael Morales Planning Manager Joan Davenport DEFINITION The Division of Environmental Planning is responsible for both current planning and long range land use actions within the City of Yakima. Current Planning tasks for Land Use Reviews are a major function of the Planning Division. Most permit processes are regulatory and have required public participation, public notice and permitting steps defined in State law. Regulatory reform requirements in Washington State law also dictate processing timelines and public hearing requirements. Ensuring the City of Yakima complies with these regulatory requirements is a primary task of the Division. Current Planning includes all applications filed under the authorities of the State Environmental Policy Act, Zoning, Subdivision, Shoreline, and other regulatory permits issued by the City. Providing information and assistance to the public regarding development is also a primary function of the current planning staff. Counter assistance by a planner is a service the staff provides at this time, in an effort to support economic development within the city. Long-range planning efforts are primarily directed towards the preparation, administration and amendments to the Yakima Urban Area Comprehensive Plan. Additional long-range planning functions include support for required city functions such as preparation of amendments to the development regulations, the Yakima Urban Area Zoning Ordinance, State Environmental Policy Act (SEPA) ordinance, Critical Areas and FEMA ordinance, master plans, neighborhood plans, overlays, Shoreline ordinance and subdivision ordinances. Support of other City Departments to provide data for facility planning and grant information is also a responsibility of the Planning Division such as the efforts of the Water, Wastewater, Stormwater, Transportation and Parks planning. Long-range planning also involves the research, development and processing of annexation requests and drafting growth policy. Considerable effort has been spent in the last two years to streamline the development process and to reduce staff and public procedures. The actions include reducing the review requirements of many land uses, shifting some public hearings from the Hearing Examiner to the Planning Commission, implementing a postcard notice system to reduce mailing and copy costs, raising the level of exempt projects to the maximum allowed by State Law under the SEPA, and extending the length of time for preliminary plat approvals. Planning Division staff supports the Yakima Urban Area Hearings Examiner, the newly formed City of Yakima Planning Commission, the Historic Preservation Commission, and the City Council including various advisory groups and Council Committees. The service units in this division are: Service Unit 221- Environmental Protection Service Unit 310 - Comprehensive Planning Service Unit 319 - Administration 2012 Adopted Budget • Community & Economic Development - 3 350 300 250 200 150 100 LAND USE PERMIT ACTIVITY Land Use Applications 2009 Actual 2010 Actual 2011 through 9/30/11 Class 2 25 22 26 Class 3, Overlay Districts, H.E. Referral 14 13 3 Rezone 6 10 10 Administrative Adjustment 26 19 17 ROW Vacations 3 2 1 SEPA checklists 35 35 42 Appeals 4 2 2 Short Plat Exemptions 28 30 18 Preliminary Short Plats 10 16 10 Final Short Plat 9 16 8 Short plat Amendment 1 3 1 Preliminary Long Plats 1 6 3 Final Long Plat 4 1 4 Binding Site Plans, Plat Alterations 1 1 2 Administrative Modifications 23 27 17 Shorelines, Critical Areas 8 6 3 Interpretations 2 0 0 Non -Conforming Use Expansion 3 1 0 Easement Release 0 0 1 Right of Way Use Permits 3 1 0 Comprehensive Plan Amendments 4 9 8 Annexations 4 4 0 Variances 1 2 1 Planned Development 2 3 1 Parade & Special Event Permits 8 67 35 Transportation Concurrency 26 14 10 Total 251 310 223 LAND USE APPLICATIONS BY YEAR 319 310 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Est. 4 — Community & Economic Development • 2012 Adopted Budget AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1150 Director of Community & Economic Devil) 1.00 1.00 0.00 1254 Planning Manager 1.00 1.00 1.00 1275 Deputy Director of Comm. & Econ Dev.(2) 0.00 0.00 1.00 3311 Assistant Planner (3) 4.00 2.00 2.00 3312 Planning Technician 1.00 1.00 1.00 3320 Community Development Specialist(4) 0.00 0.00 1.00 3321 Associate Planner(}) 2.00 2.00 1.00 11201 Supervising Planner 1.00 1.00 1.00 11601 Comm. / Econ Develop Office Admin(3) 1.00 1.00 0.00 Total Personnel (6) 11.00 9.00 7.00 (1) The CED Director moved into the Assistant City Manager position in 2011 but will continue with the CED Director duties also. (2) The Deputy Director position may be filled in 2012 as an Economic Development Manager. The Deputy Director position is funded .67 by a combination of Engineering (041), City Hall Maintenance (051), Codes (022), and Economic Development (123). (3) One Assistant Planner is shared with Parks Division .40 of a position. (4) One Associate Planner's title changed to Community Development Specialist. The Community Development Specialist, .25 of which is funded by ONDS, will retire in 2012. (5) The Community Development Office Administration position will be eliminated in 2012. (6) A total of 1.32 FTE's are funded by Codes (022), Engineering (041), City Hall Maintenance (051), Economic Development (123), ONDS (124), and Parks (131). BUDGET SUMMARY Dept 021 Environmental Planning (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 310 Comprehensive Planning $503,318 $480,765 $360,759 $476,421 $429,233 89.3 90.1 319 Administration 195,878 197,914 135,744 189,187 192,869 97.5 102.0 Total Expenditures $699,196 $678,679 $496,504 $665,608 $622,102 91.7 93.5 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 100 Salaries and Wages $511,544 $501,142 $371,461 $491,071 $446,785 89.2 71.8 200 Personnel Benefits 138,194 132,104 102,567 132,104 130,429 98.7 21.0 Sub -Total Salaries and Benefits 649,738 633,246 474,029 623,175 577,214 91.2 92.8 300 Supplies 6,722 7,900 3,304 7,900 7,920 100.3 1.3 400 Other Services and Charges 41,671 36,690 18,538 33,690 36,556 99.6 5.9 900 Interfund Payment for Services 1,065 843 633 843 411 48.8 0.1 Total Expenditures $699,196 $678,679 $496,504 $665,608 $622,102 91.7 100.0 2012 Adopted Budget • Community & Economic Development - 5 Service Unit 221- Environmental Protection Revenues consist of environmental impact permit and land use application fees. These revenues are included with Service Unit 310 - Comprehensive Planning in the Economic Development priorities of Government chart. (1) 2010 Service Unit - 221 Env. Protection Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenue 320 Licenses And Permits $6,943 $8,000 $10,525 $8,000 $8,000 100.0 100.0 Service Unit 310 - Comprehensive Planning This service unit is responsible for both current planning and long range land use actions within the City of Yakima. Account 110 Salaries and Wages - A reduction in 2012 salaries will result from the mid -year retirement of the Community Development Specialist and the reallocation of .40 FTE of an Assistant Planner to the Parks Department. Account 130 Special Pay - The areas that require special pay frequently are for bilingual services. Account 410 Professional Services - This line item is used for outside consultants. Account 440 Advertising - The Advertising account is used for public notice newspaper ads as well as the posting of the applicant's property with land use action signs. Revenues consist of environmental impact permit and land use application fees. These revenues are included with Service Unit 310 - Comprehensive Planning in the Economic Development Priorities of Government chart. (1) 2010 Service Unit 310 - Comp Planning Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $356,420 120 Overtime 324 130 Special Pay 720 140 Retirement/Term Cashout 0 Total 357,464 200 Personnel Benefits 101,925 300 Supplies 310 Office and Operating Supplies 5,373 320 Fuel Consumed 72 350 Small Tools and Equipment 163 Total 5,608 $345,222 $263,043 $343,877 500 0 500 720 949 720 0 0 0 346,442 263,991 345,097 95,958 77,792 95,958 5,500 3,304 5,500 200 0 200 1,000 0 1,000 $284,878 82.5 82.8 500 100.0 100.0 1,265 175.7 175.7 9,893 296,536 85.6 85.9 94,446 98.4 98.4 6,700 3,304 6,700 6 - Community & Economic Development • 2012 Adopted Budget 5,500 100.0 100.0 220 110.0 110.0 1,000 100.0 100.0 6,720 100.3 100.3 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 440 Advertising 480 Repairs and Maintenance 490 Miscellaneous Total Total Expenditures - Service Unit 310 Revenues 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges For Goods And Services Total Revenues - Service Unit 310 1,366 1,500 188 1,500 1,500 100.0 100.0 13,165 4,365 5,397 6,865 7,731 177.1 112.6 53 1,000 32 1,000 1,000 100.0 100.0 12,052 18,000 3,600 10,000 12,000 66.7 120.0 0 300 0 300 300 100.0 100.0 11,684 6,500 6,456 9,000 9,000 138.5 100.0 38,321 31,665 15,672 28,665 31,531 99.6 110.0 $503,318 $480,765 $360,759 $476,421 $429,233 89.3 90.1 $3,977 $4,000 $2,675 $4,000 $4,000 100.0 100.0 0 0 0 0 20,000 * 55,629 89,305 61,671 76,305 56,000 62.7 73.4 $59,606 $93,305 $64,346 $80,305 $80,000 85.7 99.6 Service Unit 319 - Administration The purpose of this service unit is to plan, direct administer and support the operations of the department. Account 130 Special Pay - The areas that require special pay frequently are for bilingual services. (1) 2010 Service Unit 319 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $153,842 130 Special Pay 238 Total 154,080 200 Personnel Benefits 36,269 300 Supplies 310 Office and Operating Supplies 510 350 Small Tools and Equipment 603 Total 1,113 400 Other Services and Charges 420 Communications 1,105 430 Transportation / Training 62 480 Repairs and Maintenance 0 490 Miscellaneous 2,184 Total 3,351 950 Interfund Opt Rental and Leases 1,065 Total Expenditures - Service Unit 319 $195,878 $154,463 $107,391 $145,736 238 79 238 154,700 107,470 145,974 36,145 24,775 36,145 500 700 0 500 0 700 $150,119 97.2 103.0 130 54.6 54.6 150,249 97.1 102.9 35,983 99.6 99.6 1,200 0 1,200 1,275 401 1,275 800 0 800 200 0 200 2,750 2,465 2,750 5,025 2,866 5,025 843 633 843 $197,914 $135,744 $189,187 500 100.0 100.0 700 100.0 100.0 1,200 100.0 100.0 1,275 100.0 100.0 800 100.0 100.0 200 100.0 100.0 2,750 100.0 100.0 5,025 100.0 100.0 411 48.8 48.8 $192,869 97.5 102.0 2012 Adopted Budget • Community & Economic Development - 7 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE CODE ADMINISTRATION - 022 GENERAL FUND Interim City Manager Michael Morales Code Administration Manager Joe Caruso DEFINITION This portion of the Code Administration Division is responsible for the enforcement of all development codes related to structural, fire, life safety and health requirements. In addition, this division enforces land use regulations; operates the City's customer service Permit Center; answers water and sewer utility location and / or connection fee inquiries, issues general and regulatory licenses, oversees the City's Animal Control program, administers the weed abatement program and other City nuisance ordinances; and operates the City's Code Enforcement hotline. The service units in this division are: Service Unit 103 - Service Unit 141 - Service Unit 145 - Service Unit 149 - Service Unit 223 - Service Unit 626 - Criminal Justice Sales Tax (Animal Control Officer) Structures Safety Dangerous Building Repair and Demolition Code Administration Animal Control Permits/Licenses PERFORMANCE STATISTICS Service Unit 145 — Dangerous Building Repair and Demolition 2009 Actual 2010 Actual 2011 Actual 9/30/11 Abatement Charges/Appeals 45 39 56 Service Unit 149 — Code Administration Building Permits 1,072 1,202 908 Fire Permits 97 138 61 Mechanical Permits 482 522 310 Plumbing Permits 436 412 286 Sign Permits 96 107 58 Plan Review Fees 468 477 371 Water / Sewer Application Processing Fee 188 181 103 Examinations 3 9 15 Right -of -Way Use Permits 80 15 10 Total 2,922 3,063 2,122 8 - Community & Economic Development • 2012 Adopted Budget Service Unit 223 - Animal Control Dog Licenses Issued 1,380 1,535 1,208 Business Licenses 5,535 5,438 6,195 Regulatory Licenses 402 545 584 Amusement Devices 9 15 12 Penalties on Business Licenses 526 504 465 Total 7,852 8,037 8,464 AUTHORIZED PERSONNEL Class Code Position Title 1252 Code Administration Manager(') 4310 Plans Examiner I (Residential)(°) 4315 Plans Examiner II (Commercial) 4419 Code Compliance Officer(3) 4420 Fire Code Inspector(4) 4421 Code Inspector(5) 4441 Permit Technician 6510 Animal Control Officer(6) 11251 Supervising Code Inspector 11602 Code Inspection Office Supervisor Total Personne1171 2011 2012 2010 Amended Proposed Actual Budget Budget 0.00 1.00 2.00 4.00 1.00 4.00 3.00 2.00 1.00 1.00 0.00 1.00 2.00 3.00 1.00 4.00 3.00 1.00 1.00 1.00 1.00 0.00 2.00 3.00 0.00 3.00 3.00 1.00 1.00 1.00 19.00 17.00 15.00 (1) The Code Administration Manager position was filled in 2012. (2) The Plans Examiner I position will be eliminated in 2012. (3) One Code Compliance Officer position was eliminated in 2011 budget due to financial constraints. (4) The Fire Code Inspector position was eliminated from the 2012 budget due to financial constraints. (5) One Code Inspector was eliminated from the 2012 budget due to financial constraints. (6) An Animal Control Officer position was eliminated in 2011 due to the City's financial constraints. (7) Code Administration funds .26 FTE's in Environmental Planning (021) and has 4.20 FTE's funded by CED (123), Stormwater (441), Wastewater (473), Water (474), and/or Irrigation (475). BUDGET SUMMARY Dept 022 Code Administration (1) Expenditure Summary By Service Unit 103 Criminal Justice Sales Tax .3% Inc 145 Dangerous Bldg Repair and 149 Administration 223 Animal Control 626 Licensing Total Expenditures 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $68,710 20,719 1,004,951 194,495 160,577 $1,449,452 $76,268 15,000 938,389 140,462 160,242 $55,375 21,348 655,444 85,860 97,878 $69,962 22,000 922,148 125,635 130,897 $1,330,361 $915,904 $1,270,641 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $78,635 103.1 112.4 15,000 100.0 68.2 843,836 89.9 91.5 125,000 89.0 99.5 146,294 91.3 111.8 $1,208,765 90.9 95.1 2012 Adopted Budget • Community & Economic Development - 9 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 700 Debt Service 900 Interfund Payment for Services Total Expenditures EXPLANATORY NARRATIVE $907,364 278,450 $822,238 $569,650 $773,148 247,121 178,974 245,508 1,185,815 38,249 190,830 10,286 24,272 $1,449,452 1,069,359 748,623 1,018,656 43,868 19,616 37,793 201,089 135,289 198,147 0 0 0 16,046 12,377 16,046 $1,330,361 $915,904 $1,270,641 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $707,705 86.1 58.6 251,498 101.8 20.8 959,203 89.7 79.4 36,231 82.6 3.0 198,235 98.6 16.4 0 0.0 15,096 94.1 1.3 $1,208,765 90.9 100.0 Service Unit 103 - Criminal Justice Sales Tax 0.3% This service unit is used solely for the salary of an Animal Control Officer hired in August 2006, which is funded by the .3% Criminal Justice Sales Tax account. Account 120 Overtime - The Animal Control Officer's overtime for the 2011 Budget has been reduced from $5,000 to $500 for both the year-end estimate and 2012 budget. This reduction was due to the annual contract with the Humane Society of Central Washington for conducting emergency callouts. (1) 2010 Service Unit 103 - Criminal Justice 3% Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $46,042 120 Overtime 2,166 Total 48,208 200 Personnel Benefits 200 Personnel Benefits 19,056 280 Clothing and Miscellaneous 150 Total 19,206 300 Supplies 310 Office and Operating Supplies 451 320 Fuel Consumed 162 Total 612 400 Other Services & Charges 420 Communications 683 480 Repairs & Maintenance 0 Total 683 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 0 960 Interfund Insurance Services 0 Total 0 Total Expenditures - Service Unit 103 $68,710 $41,807 5,000 $35,025 0 $41,807 500 46,807 35,025 42,307 18,297 150 14,371 0 18,297 150 $46,931 112.3 112.3 500 10.0 100.0 47,431 101.3 112.1 18,447 14,371 18,447 500 436 500 5,307 2,285 3,500 21,608 118.1 118.1 150 100.0 100.0 21,758 118.0 118.0 5,807 2,721 4,000 2,031 879 2,031 300 6 300 2,331 885 2,331 1,516 1,361 1,012 1,516 1,361 1,361 2,877 2,373 2,877 $76,268 $55,375 $69,962 500 100.0 100.0 3,500 66.0 100.0 4,000 68.9 100.0 2,133 105.0 105.0 300 100.0 100.0 2,433 104.4 104.4 1,516 100.0 100.0 1,497 110.0 110.0 3,013 104.7 104.7 $78,635 103.1 112.4 10 - Community & Economic Development • 2012 Adopted Budget Service Unit 141- Structures Safety See chart below for an explanation of revenue sources. Code Administration Revenue Building Permits Fire Permits Mechanical Permits Plumbing Permits Sign Permits Plan Review Fees Total Service Unit 141- Structures Safety 2011 2012 2010 Amended Proposed Actual Budget Budget $541,885 $530,000 $430,000 22,897 23,000 10,000 41,270 40,000 30,000 64,271 75,000 60,000 13,606 12,500 8,000 261,822 245,000 245,000 $945,751 $925,500 $783,000 (1) (2) (3) (4) (5) 2011 2011 2011 2012 2010 Amended Actual Estimated Projected Actual Budget 9/30/11 Year -End Budget (6) (7) % Chng % Chng From From 2to5 4to5 Revenues 320 Licenses and Permits 340 Charges for Goods and Services Total Revenues - Service Unit 141 $683,930 $680,500 $576,047 $538,000 $538,000 261,822 245,000 341,029 350,000 245,000 $945,751 $925,500 $917,077 $888,000 $783,000 79.1 100.0 84.6 100.0 70.0 88.2 Service Unit 145 - Dangerous Building Repair and Demolition Continuing to follow the City Council's focus on improving neighborhood conditions and quality of life, the concentrated effort in neighborhood code enforcement has continued to be very effective. Throughout the year, the Community Review Board (CRB) has reviewed cases at least once a month, and more commonly twice a month. Since the CRB's inception in 1999, the CRB has assessed Administrative fees for cases, some of which have been repeat offenses. The proposed expenditures for this Service Unit are due to anticipated future expenditures related to the abatement of dangerous buildings. The abatement expenses include items such as: title reports, contractor clean up costs, County Auditor filing fee, property owner notification by certified mail, and printing cost. Staff makes every effort to have the insurance company, other agencies or the property owner voluntarily abate the property in order to eliminate the City from covering the cost up front and placing a lien on the property. These funds help offset the cost to abate the nuisance violations. The abatement cost collection has been received on an irregular basis due to the property owners' lack of willingness or inability to pay. The City sends three (3) payment request notices for the amount owed to the property owner during the first 90 days after the case has been completed. If fees are not paid in a timely manner, a Summary of Decision and a Director's Determination of Material Breach is filed with the County Assessor, which indicates the City has an outstanding financial interest in the property. The City will receive funds due and owing for administrative and clean up fees when the property is sold. In addition, the property owner is provided an opportunity to make payments to the City until the outstanding nuisance abatement obligation is paid. Therefore, there are three potential methods by which the city collects the abatement and administration fees for nuisance or dangerous conditions 2012 Adopted Budget • Community & Economic Development -11 on private property, which include: a payment plan with the property owner, a lien on the property, and / or place the cleanup costs on the property's County Auditor tax statement. At the beginning of October 2007, Code Administration Division senior staff implemented a proactive program to address the City Council's focus on improving neighborhood conditions and quality of life. This program will allow each code compliance officer to focus on selected areas within their assigned area to actively review properties that have nuisance violations. In addition, the code compliance officers will continue to address the citizen complaints received on the Code Hotline. Revenues consist of reimbursement of abatement costs, associated expenses and administrative fees. These revenues are included with Service Unit 149 — Code Administration in the Priorities of Government chart. (1) 2010 Service Unit 145 — Dangerous Bldg Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 490 Miscellaneous Revenues 310 Taxes 340 Charges for Goods and Services Total Revenues — Service Unit 145 $20,719 $4,927 10,416 $15,343 $15,000 $21,348 $22,000 $5,000 $5,261 $7,000 15,000 3,551 10,000 $20,000 $8,811 $17,000 $15,000 $100 68.2 $7,000 10,000 $17,000 140.0 66.7 85.0 100.0 100.0 100.0 Service Unit 149 — Code Administration Through the end of September 2011, 886 permits were issued with a construction valuation of $51,756,629 compared to the same time period in 2010 when 978 building permits were issued with a construction valuation of $77,249,862. The 149 service unit includes the expenditure accounts for several staff subgroups within the division, which include code inspectors, plans examiners, code compliance officers, fire inspectors, supervisors, and a portion of management expenditures. Account 110 Salaries and Wages — Overall, Salary costs will decrease in 2012 due to the elimination of one Code Inspector position. See supplemental budget reduction information. Account 130 Special Pay — The areas that require special pay frequently are bilingual services performed by staff. Certified bilingual staff receives $105.60 per month special pay. Account 410 Professional Services — This account is used primarily to pay for the professional services of consultants. 12 — Community & Economic Development • 2012 Adopted Budget (1) 2010 Service Unit 149 - Code Admin Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $676,939 120 Overtime 7,426 130 Special Pay 86 140 Retirement / Term Cashout 2,330 Total 686,782 200 Personnel Benefits 211,497 300 Supplies 310 Office and Operating Supplies 9,081 320 Fuel Consumed 11,915 340 Items Purchased for Resale 1,829 350 Small Tools and Equipment 7,756 Total 30,582 400 Other Services and Charges 410 Professional Services 1,616 420 Communications 34,488 430 Transportation / Training 544 480 Repairs and Maintenance 3,569 490 Miscellaneous 8,453 Total 48,670 750 Debt Service - Capital Lease 10,059 830 Debt Service - External LTD - Int. 227 950 Interfund Opt Rental and Leases 17,135 Total Expenditures - Service Unit 149 $1,004,951 $638,925 $454,702 $628,252 0 0 0 86 28 86 0 0 0 $544,091 $85 86.6 0 65 75.0 75.0 8,159 * * 639,012 454,729 628,338 196,232 143,090 196,232 11,361 5,068 11,361 11,700 8,910 11,932 2,500 114 500 10,000 2,501 10,000 552,315 86.4 87.9 192,605 98.2 98.2 35,561 16,593 33,793 3,000 2,054 3,000 31,416 21,904 31,416 2,800 175 1,000 4,000 2,228 4,000 13,200 4,793 11,200 54,416 31,154 50,616 0 0 0 0 0 0 13,169 9,878 13,169 11,361 100.0 100.0 12,870 110.0 107.9 500 20.0 100.0 7,500 75.0 75.0 32,231 90.6 95.4 3,000 32,602 1,000 4,300 13,700 54,602 100.0 103.8 35.7 107.5 103.8 100.3 100.0 103.8 100.0 107.5 122.3 107.9 0 * * 0 * * 12,083 91.8 91.8 $938,389 $655,444 $922,148 $843,836 89.9 91.5 Revenues 340 Charges for Goods and Services $14,359 $15,830 $5,520 $10,830 $60,830 384.3 561.7 Service Unit 223 - Animal Control Account 120 Overtime - The animal control officer's overtime is caused by animal incident requests at the end of their assigned shift, which is minimal. Account 130 Special Pay - The areas that require special pay frequently are bilingual services, which will be not required in 2012. Account 310 Office and Operating Supplies - This account is used for supplies and equipment required for Animal Control Officers, such as cameras, professional organization membership, office supplies and animal kennels. This account line is also used for the animal licenses renewal processing. Account 410 Professional Services - The professional services budget is devoted entirely to the contract with the Humane Society of Central Washington for the care, housing, euthanasia and disposal of City impounds. 2012 Adopted Budget • Community & Economic Development -13 See chart below for revenue details. Animal Control Revenue Dog Licenses Issued Dog Impound Fines Total (1) 2010 Service Unit 223 - Animal Control Actual 2011 2012 2010 Amended Proposed Actual Budget Budget $29,518 $32,000 $24,000 2,005 1,500 2,000 $31,523 $33,500 $26,000 (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $41,589 120 Overtime 206 130 Special Pay 40 140 Retirement / Term Cashout 777 Total 42,612 200 Personnel Benefits 200 Personnel Benefits 16,949 280 Clothing and Miscellaneous 330 Total 17,280 300 Supplies 310 Office and Operating Supplies 3,285 320 Fuel Consumed 3,769 Total 7,055 400 Other Services and Charges 410 Professional Services 118,757 420 Communications 1,118 430 Transportation / Training 0 480 Repairs and Maintenance 265 490 Miscellaneous 271 Total 120,412 900 Interfund Payment for Services 950 Interfund Opt Rental and Leases 960 Interfund Insurance Services Total Total Expenditures - Service Unit 223 1,516 5,621 7,137 $194,495 $7,048 $2,748 $2,748 500 0 0 29 7 7 0 0 0 7,577 2,755 2,755 2,043 880 880 450 0 0 $0 0.0 0.0 0 0.0 0 0.0 0.0 0 * 0 0.0 0.0 2,493 880 880 2,500 38 0 0 264 0 2,500 301 0 122,000 81,798 122,000 4,718 0 0 400 0 0 0 0 0 775 0 0 127,893 81,798 122,000 0 126 0 0 0 0 0 0.0 (0.1) 0 0.0 * 0 0.0 (0.1) 0 0.0 0 0 0.0 * * * 125,000 102.5 102.5 0 0.0 * 0 0.0 * 0 * 0 0.0 * 125,000 97.7 102.5 0 126 0 0 0 0 $140,462 $85,860 $125,635 $125,000 89.0 * * * 99.5 Revenues 320 Licenses and Permits $29,518 340 Charges for Goods and Services 2,005 350 Fines and Forfeits 29 Total Revenues - Service Unit 223 $31,552 $32,000 $19,013 $24,000 1,500 1,900 2,000 200 0 0 $33,700 $20,913 $26,000 $24,000 75.0 100.0 2,000 133.3 100.0 0 0.0 * $26,000 77.2 100.0 14 - Community & Economic Development • 2012 Adopted Budget Service Unit 626 — Permits and Licensing Service Unit 626 is charged with administration of Title 5 of the Yakima Municipal Code, which includes the licenses in the chart below. MULTIPLE CODE PERMITTING AND LICENSE ACTIVITY Amusement Devices Business Licenses Panorama Devices Beautification Permits Sidewalk Cafes Pawnbrokers Billiard and Pool Tables Peddlers Dance Halls and Cabarets Secondhand Dealers Dance Studios Solicitation of Funds for Religious Junk Dealers Taxicabs and Vehicles for Hire Liquor -Live Entertainment License Tattooing Right -of -Way Use Permits Utility Locate and Connection Fee Collection Adult Entertainment Temporary Use Permits Streetbreak Permits Sign Company Licenses Public Dance Permits Heating Journeyman & Side Sewer Install License Banner Permits Closing Out Sales Sightseeing Vehicles Noise Permits Special Event Permits This service unit 626 includes the expenditure accounts for the Permit Technicians and Permit Technician supervision within the division. Additionally, this service unit issues heating journeyman and side sewer installer licenses, and acts as the information center for the City. The service unit also provides administrative support for the Code Inspectors, Fire Code Inspectors, Animal Control Officers, Code Compliance Officers, and the Planning staff, the Community Review Board and Board of Appeals, as well as acting as the City's Complaint Center. The Codes department also administers the Business Licenses but it is a General Fund revenue not intended to support their operations, and therefore not included in this narrative. Account 120 Overtime - Overtime in this service unit is budgeted at zero for 2012 as it is rarely used. Account 130 Special Pay - The areas that require special pay frequently are bilingual services provided by staff. Certified bilingual staff receives $105.60 per month special pay. See chart below for revenue details. Permits / Licenses Revenue 2011 2012 2010 Amended Proposed Actual Budget Budget Regulatory Licenses $21,684 $20,000 $20,000 Amusement Devices 3,293 1,800 3,200 Penalties on Business Licenses 5,485 4,500 4,500 Total $30,462 $26,300 $27,700 2012 Adopted Budget • Community & Economic Development —15 (1) 2010 Service Unit 626 - Permits & Licensing Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $127,748 120 Overtime 2 130 Special Pay 72 140 Retirement / Term Cashout 1,941 Total 129,763 200 Personnel Benefits 30,468 400 Other Services And Charges 430 Transportation / Training 490 Miscellaneous Total Total Expenditures - Service Unit 626 Revenues 320 Licenses and Permits 340 Charges for Goods and Services Total Revenues - Service Unit 626 $128,271 $77,118 $99,676 500 0 0 72 23 72 0 0 0 $107,915 84.1 108.3 0 0.0 43 60.0 60.0 0 * 197 150 346 128,843 77,141 99,748 29,949 20,634 29,949 450 0 200 1,000 104 1,000 1,450 104 1,200 107,959 83.8 108.2 37,136 124.0 124.0 200 44.4 100.0 1,000 100.0 100.0 1,200 82.8 100.0 91.3 111.8 $160,577 $160,242 $97,878 $130,897 $146,294 $30,462 1,787 $32,249 $26,300 $25,263 $28,200 500 347 500 $26,800 $25,610 $28,700 $27,700 105.3 98.2 500 100.0 100.0 $28,200 105.2 98.3 16 - Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE CITY HALL MAINTENANCE - 051 GENERAL FUND Interim City Manager Michael Morales Code Administration Manager Joe Caruso DEFINITION The function of this service unit is to provide centralized building rehabilitation and maintenance of electrical equipment, air conditioning equipment, boilers, hot water, steam heating system, and toilet and restroom facilities as well as card access security and custodial services for City Hall, Law and Justice Center, YPAL and Y -PAC. With the retirement of the YPD Building Superintendant in July 2011, and the elimination of that position, supervisory duties fell to the current City Hall Building Superintendant. An FTE will be added as of November 1, 2011, which will help cover maintenance and basic janitorial services of these facilities. Under current staffing levels, we are not able to keep up with a preventive maintenance program on our equipment or normal waxing and carpet cleaning that must be done to prevent replacement due to constant wear and use. At this time, staff is only able to provide the most basic janitorial services in public areas of City Hall. There is concern about the long term effects of a lack of preventative maintenance. The City Hall security system continues to provide a more secure environment for City employees and customers. Personnel are able to monitor video and automatically unlock and lock doors at different times of the day as needed, and easily activate or deactivate card controls for staff and contractors when necessary. Having the YPD system administered through the City Hall system continues to work well. Information Systems continues to work closely with City Hall and YPD staff to give a seamless support system. The Capitol Theatre has added a card reader at their back stage entrance that will also be managed through the City Hall system. The City Hall Building Superintendant continues to supply all city employees with new or replacement ID cards. This is an integral part of the overall security in this world of identity theft. It is imperative that all City employees have a City issued ID on their person during work hours. As funds become available, it would be in the best interest of the City to continue to add City - owned facilities to the centralized security system for better control of City assets and safety for both staff and the public. There have been minimal major projects undertaken this year due to cutbacks in both funding and staffing. 2012 Adopted Budget • Community & Economic Development -17 The City Hall Projects Completed In 2011 Renovation work was performed in one Codes office and all of the City Manager offices. This included some electrical work, paint, and new flooring in one office and a drop ceiling in another. The City secured ARRA funding to replace outdated high energy use light fixture and HVAC units in several facilities throughout the City. In City Hall, we were able to replace light fixtures in the basement and first floor, along with exterior lighting, and added an AC unit in the Council Chambers. At Y -PAC we replaced a small number of the older light fixtures and one HVAC unit. We were not able to update all fixtures to energy efficient units at City Hall or Y -PAC due to cost overruns at the Public Works facility. For safety, lighting in the elevator areas of the now empty 3rd and 4th floors was added. The Capitol Theatre is now on the City security system (as of 10-4-11). They have a card reader on the 4th Street entrance (back stage). Both Info Systems and the HR department had major office moves. Many of these areas have been repainted along with the carpets cleaned. Y -PAC's interior has been completely repainted, and we hope to paint the front exterior before the cold weather sets in. The service unit in this division is: Service Unit 633 — Facility Maintenance AUTHORIZED PERSONNEL Class Code Position Title 8541 Building Maintenance Specialist (9 13601 Building Superintendent Total Personnel (2) 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 (1) The Building Maintenance Specialist was originally unfunded for 2011 due to budget constraints. However, in November 2011 one FTE will be hired for this position with funding from City Hall Maintenance in 2011, changing to 50% funding by Police and 50% City Hall Maintenance for 2012. (2) In 2012 the Building Superintendent's salary will be funded 50% by Police and 50% by City Hall Maintenance funds. BUDGET SUMMARTY Dept 051 City Hall Maintenance (1) Expenditure Summary By Service Unit 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 633 Facility Maintenance $380,399 $352,127 $273,247 $350,049 18 — Community & Economic Development • 2012 Adopted Budget $357,016 101.4 102.0 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 900 Interfund Payment for Services Total Expenditures $135,307 29,497 164,805 14,796 110,523 90,275 $380,399 $102,503 $78,190 $100,400 22,305 19,421 22,305 124,808 18,255 117,485 91,579 97,611 9,645 74,521 91,471 122,705 18,280 117,485 91,579 $352,127 $273,247 $350,049 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $92,794 90.5 26.0 27,500 123.3 7.7 120,294 96.4 33.7 18,293 100.2 5.1 117,974 100.4 33.0 100,456 109.7 28.1 $357,016 101.4 100.0 EXPLANATORY NARRATIVES Service Unit 633 - Facility Maintenance The function of this service unit is to provide centralized building rehabilitation and maintenance for City Hall, Law and Justice Center, YPAL and Y -PAC. Account 110 Salaries and Wages - The savings in this account reflect the reallocation of a portion of the Building Superintendant's salary to the Police Department. Account 120 Overtime - This account covers after hours emergencies and snow and ice removal. Account 130 Special Pay - This account is used to pay differential pay for the Building Maintenance Specialist for time worked after 6:00 pm. Account 410 Professional Services - Yakima Herald bid notifications and annual inspections of life and safety infrastructure. Account 470 Public Utility Services - The following chart indicates the actual 2010 utility charges, as well as the 2011 and 2012 budgets. The utility charges can change from year to year as a result of weather and rate changes. 2011 2012 2010 Amended Proposed Utility Accounts Actual Budget Budget Pacific Power $60,626 $65,688 $65,688 Natural Gas 12,880 20,649 20,649 Water, Wastewater, Refuse & Stormwater 14,207 13,758 14,004 Total Utility Charges $87,713 $100,095 $100,341 2012 Adopted Budget • Community & Economic Development -19 (1) 2010 Service Unit 633 - Facility Maint Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $112,136 120 Overtime 2,384 130 Special Pay 86 140 Retirement / Term Cashout 20,701 Total 135,307 200 Personnel Benefits 29,497 300 Supplies 310 Office And Operating Supplies 11,964 320 Fuel Consumed 424 350 Small Tools And Equipment 2,408 Total 14,796 400 Other Services And Charges 410 Professional Services 666 420 Communications 2,458 430 Transportation / Training 0 470 Public Utility Services 87,713 480 Repairs And Maintenance 17,896 490 Miscellaneous 1,790 Total 110,523 900 Interfund Payment For Services 950 Interfund Opt Rental And 1,787 960 Interfund Insurance Services 88,488 Total 90,275 Total Expenditures - Service Unit 633 $380,399 $99,597 $77,672 $97,494 2,500 491 2,500 406 28 406 0 0 0 $89,916 90.3 92.2 2,500 100.0 100.0 378 92.9 92.9 0 102,503 78,190 100,400 22,305 19,421 22,305 15,880 7,497 15,880 375 196 400 2,000 1,951 2,000 92,794 90.5 92.4 27,500 123.3 123.3 18,255 9,645 18,280 1,000 0 1,000 2,926 2,011 2,926 465 0 465 100,094 60,125 100,094 12,000 12,116 12,000 1,000 268 1,000 117,485 74,521 117,485 436 328 436 91,143 91,143 91,143 91,579 91,471 91,579 $352,127 $273,247 $350,049 15,880 100.0 100.0 413 110.0 103.1 2,000 100.0 100.0 18,293 100.2 100.1 1,000 100.0 100.0 3,168 108.3 108.3 465 100.0 100.0 100,340 100.3 100.3 12,000 100.0 100.0 1,000 100.0 100.0 117,974 100.4 100.4 199 45.6 45.6 100,257 110.0 110.0 100,456 109.7 109.7 $357,016 101.4 102.0 20 - Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE ECONOMIC DEVELOPMENT - 123 Interim City Manager Michael Morales DEFINITION The Economic Development Fund is used to account for economic development activity other than that provided by the Department of Housing and Urban Development (HUD) which is accounted for in Fund 124 Neighborhood Development. The service units in this division are: Service Unit 149 - Administration Service Unit 322 - Industrial Development Service Unit 699 - General Revenues AUTHORIZED PERSONNEL Economic Development funds .12 FTE's in Environmental Planning (021) and 2.5 FTE's in Code Administration. BUDGET SUMMARY Dept 123 Economic Development (1) Expenditure Summary By Service Unit 149 Administration 322 Industrial Development Total Expenditures Revenue Summary By Service Unit 149 Administration 322 Industrial Development 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $172,120 106.1 179,515 26.8 112.8 $351,636 52.5 109.4 $0 223,983 $223,983 $0 $119,114 $162,284 669,372 131,196 159,144 $669,372 $250,309 $321,428 $0 0 123,669 $123,669 $0 $127,386 $169,848 0 0 0 575,000 167,707 179,050 $575,000 $295,093 $348,898 $175,000 45,000 52,000 $272,000 * 103.0 * 9.0 29.0 47.3 78.0 $298,834 (100,314) $198,520 $183,754 $198,520 $198,520 (94,372) 44,784 27,470 $89,382 $243,304 $225,990 $225,990 123.0 113.8 (79,636) 84.4 $146,354 163.7 64.8 2012 Adopted Budget • Community & Economic Development - 21 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 400 Other Services and Charges Total Expenditures $44,288 6,929 51,216 172,767 $223,983 $21,229 $100,525 $133,504 6,130 32,072 46,244 27,359 132,598 179,748 642,013 117,712 141,680 $669,372 $250,309 $321,428 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $166,086 782.4 47.2 68,870 1123.4 19.6 234,956 858.8 66.8 116,680 18.2 33.2 $351,636 52.5 100.0 EXPLANATORY NARRATIVE A City Economic Development Loan Fund, capitalized by federal HUD Section 108 Loans, has been in place for nine years. Five loans have been approved to date, totaling $6,945,000. Of the five loans, two (Pepper's and Sports Center) prepaid their entire outstanding debt. Another loan to Yakima Cellars was assumed by Coyote Canyon Winery as part of their acquisition of Yakima Cellars. The two remaining loans are with Trailwagons, Inc. and the Hilton Garden Inn. All payments received by the City go to pay off loans made by the U.S. Department of Housing and Urban Development (HUD) to the City to create this Economic Development Loan Fund. Additionally, the Washington State legislature passed ESSB 6050 during the 2006 session, which redirects a portion of the state's real estate excise tax to assist cities and counties with the lowest taxing capacity. Following two good years of city/county assistance receipts in 2006 and 2007, revenues decreased in 2008 as the housing market experienced a sharp decline. In 2009, real estate excise tax receipts fell another 40 percent, however a legislative transfer in the State's operating budget allocated another $2.5 million to cities and counties on July 1 of 2010 and 2011. The City of Yakima currently meets the parameters established in the law to continue to receive assistance and, therefore, expects to receive approximately $52,000 in 2012, which should be roughly equal to the 2011 distribution. Since economic development is a high strategic priority, and it is unknown how long this distribution will last, this revenue is being allocated to this fund to support economic development activities within the City and to market Yakima's incentive programs through the media, on the City's web site, and in other formats. Sales and use tax from within the Council designated Revenue Development Area (RDA) surrounding the Boise Cascade properties added $21,161 to this fund in 2010, but no additional revenue is expected in 2011 or 2012. The sales tax for the RDA was measured separately for one year in order to calculate a baseline revenue as part of the LIFT financing that will be used to develop infrastructure on the former Boise Cascade site. Service Unit 149 Administration The purpose of this service unit is to plan, direct, administer and support the operations of the department. Revenues in this service unit consists of an operating transfer from Fund 124 to pay for code compliance services. 22 — Community & Economic Development • 2012 Adopted Budget (1) 2010 Service Unit 149 Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries And Wages 200 Personnel Benefits Total Revenues 340 Charges for Services $0 0 $0 $90,259 $121,174 0 28,855 41,110 $0 $0 $119,114 $162,284 $118,715 * 98.0 53,406 * 129.9 $172,120 * 106.1 $0 $0 $127,386 $169,848 $175,000 Service Unit 322 Industrial Development This service unit is used for economic development activity other than that done in ONDS. 103.0 Account 130 Special Pay - Bilingual services account for a small amount of special pay in most years. Account 410 Professional Services - The budget will support economic development activities including professional services agreements with Carlson Boyd and Bailey, PLLC, Manatt, Phelps and Phillips, LLP, National Development Council and Yakima County Development Association. Account 440 Advertising - The extension of the City's renewal community federal income tax incentive program is still uncertain. However, funds still need to be budgeted in this account to support outreach and marketing of economic programs and benefits. (1) 2010 Service Unit 322 Industrial Dev Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $25,465 130 Special Pay 86 140 Retirement / Term Cashout 18,737 Total 44,288 200 Personnel Benefits 6,929 400 Other Services And Charges 410 Professional Services 166,673 430 Transportation / Training 3,114 440 Advertising 2,250 470 Public Utility Services 680 490 Miscellaneous 50 Total 172,767 Total Expenditures - Service Unit 322 $223,983 Revenues 340 Charges for Services $21,142 $10,237 $12,300 86 30 30 0 0 0 $47,227 223.4 384.0 144 166.7 480.0 0 * 21,229 10,267 12,330 6,130 3,217 5,134 634,000 115,284 135,000 4,000 1,697 4,000 2,000 0 2,000 680 731 680 1,333 0 0 47,371 223.2 384.2 15,464 252.3 301.2 110,000 17.4 81.5 4,000 100.0 100.0 2,000 100.0 100.0 680 100.0 100.0 0 0.0 642,013 117,712 141,680 116,680 18.2 82.4 $669,372 $131,196 $159,144 $179,515 26.8 112.8 $0 $0 $0 $0 $45,000 2012 Adopted Budget • Community & Economic Development - 23 Service Unit 699 — General Revenues Revenues consist of City Assistance payments as described above and a transfer from Fund 124 to pay for Code Compliance services. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 699 — General Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $298,834 $183,754 $198,520 $198,520 $225,990 123.0 113.8 310 Taxes 21,161 0 0 0 0 * 330 Intergovernmental Revenues 102,433 75,000 40,657 52,000 52,000 69.3 100.0 360 Miscellaneous Revenues 76 0 0 0 0 * 390 Other Financing Sources 0 500,000 127,050 127,050 0 0.0 0.0 Total Revenues — Service Unit 699 $422,503 $758,754 $366,227 $377,570 $277,990 36.6 73.6 24 — Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE YAKIMA REVENUE DEVELOPMENT AREA - 323 GENERAL FUND Interim City Manager Michael Morales DEFINITION The Yakima Revenue Development Area Fund is used to account for the revenue and expenditure activity relating to the infrastructure improvements made to the area. BUDGET SUMMARY Dept 323 Yakima Revenue Dev Area (1) 2010 Expenditure Summary By Service Unit Actual 322 Industrial Development $0 Revenue Summary By Service Unit 322 Industrial Development Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 400 Other Services and Charges $0 $0 0 (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End $800,000 $17,877 $800,000 $800,000 $608,605 $800,000 $0 $0 $0 0 590,728 0 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $850,000 106.3 106.3 $850,000 106.3 106.3 $0 0 $0 $0 $590,728 $0 $0 EXPLANATORY NARRATIVE (1) 2010 Actual $0 (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Amended Actual Estimated Projected From Of Budget 9/30/11 Year -End Budget 2 to 5 Total $800,000 $17,877 $800,000 $850,000 106.3 100.0 Service Unit 322 - Industrial Development The Yakima Revenue Development Area was established for the purpose of financing public improvements needed to accelerate redevelopment of the former Boise Cascade/Yakima Resources sawmill and plywood plant and surrounding areas of public and private property. The City is using the Local Infrastructure Finance Tool (LIFT) to finance the infrastructure improvements. The LIFT program allows the City to finance infrastructure projects by using the increase in state local 2012 Adopted Budget • Community & Economic Development - 25 sales and property tax revenue related to the development of the Area to pay debt service. The City is currently working on the design of the Fair Avenue interchange. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services $0 Revenues 310 Taxes 390 Other Financing Sources Total $0 0 $800,000 $17,877 $800,000 $300,000 $108,605 $300,000 500,000 500,000 500,000 $0 $800,000 $608,605 $800,000 $850,000 106.3 106.3 $850,000 283.3 283.3 0 0.0 0.0 $850,000 106.3 106.3 26 — Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE NEIGHBORHOOD DEVELOPMENT SERVICES - 124 Interim City Manager Michael Morales ONDS Manager Archie Matthews DEFINITION The City of Yakima Office of Neighborhood Development Services (ONDS) is charged by the City Council with administering the City's activities funded by the Community Development Block Grant (CDBG) and HOME Investment Partnerships (HOME) programs. These federal programs, funded through the U.S. Department of Housing and Urban Development (HUD), are intended to assist low and moderate income neighborhoods and individuals (LMI) in the areas of Housing, Living Environment, and Economic Opportunities. The two programs have a combined strategic planning process and document known as the Consolidated Plan, which must be done every five years. Within the Consolidated Plan, and added each year, is an Annual Action Plan. The Action Plan contains the specific activities that will be undertaken in the coming year using CDBG and HOME funds. The format and content of the Annual Action Plan and five-year Consolidated Plan are largely dictated by U.S. Department of Housing and Urban Development (HUD) regulations. It is the mission of the City of Yakima Office of Neighborhood Development Services to assist in providing safe, affordable housing, a suitable living environment, and expanding economic opportunities principally to the low and moderate income (LMI) neighborhoods and residents of the City. 2012 Programs Funding for the City's successful Paint -Out -Graffiti Program has been provided by the Public Services allocation of CDBG since 2007 and this formula will continue in 2012. This category is subject to a 15% cap on expenditures, which will limit outside funding requests. Other commitments within the Public Services allocation include the ONDS contract with OIC for management of the Southeast Community Center, Fair Housing Counseling, and Senior/Disabled Energy Assistance Program. ONDS and OIC are putting together an application to HUD seeking a designation by HUD certifying OIC as a qualified Community Based Development Organization (CBDO), which if granted would enable the OIC Southeast Community Center to be paid for with CDBG, but outside the 15% cap of Public Service. In 2008 HUD also required changes in how the City bills some staff time and other expenditures to administer program delivery, and this is reflected in the 2012 budget. Some items previously charged as programmatic expenses must now be charged as administrative costs. Since the entitlement programs have a maximum that can be charged to this category, it has been necessary to pay some of these costs from non-federal sources. 2012 Adopted Budget • Community & Economic Development - 27 In 2010, the City of Yakima was awarded $650,614 of Federal HUD funds from the State of Washington Department of Commerce as part of the Neighborhood Stabilization Program (NSP). This program allowed the City of Yakima to purchase four parcels of foreclosed and/or distressed properties that were subdivided into thirteen (13) individual lots. These lots are to be redeveloped to include new single family homes to be sold to qualified first time home buyers by December of 2012. Additional funding for construction was being sought from the Washington State department of Commerce, but if that funding was not forthcoming, the City of Yakima Neighborhood Development Services is prepared to use 2011 and 2012 HOME allocations for construction of these homes. Section 108 Revolving Loan Program In addition to grant funded programs, HUD regulations require that cities participating in the Section 108 Loan Program include notice of their participation in the Action Plan. This is because of the provision that CDBG funds provide the final security for repayment of any defaulted Section 108 loan when the city is unable to recover payment from security collateral and personal financial guarantees. Information about the city's Section 108 loan is also included in the City's budget in the Economic Development Fund (Fund 123). A new application was submitted for additional Section 108 Loan funding. The application is currently being reviewed by HUD. This City budget is the One Year Action Plan for fiscal year 2012, which will be submitted to City Council for approval, and then sent to the Regional HUD office for acceptance. CDBG entitlement funds are awarded after the first of next year. Because the entitlement awards are estimated in this budget, the Community Development Block Grant and Home revenues, along with corresponding expenditures, may be adjusted when the awards are received. The service units in this division are: Service Unit 330 - Housing Development Service Unit 331- Community Development Block Grant (CDBG) Program Service Unit 332 - Home Ownership HOPE 3 Service Unit 333 - CDBG Fair Housing Counseling Service Unit 334 - CDBG Paint -Out -Graffiti Program Service Unit 337 - HOME Program Service Unit 339 - CDBG Administration Service Unit 340 - Non -Federal Program Service Unit 699 - General Revenues 28 - Community & Economic Development • 2012 Adopted Budget PERFORMANCE STATISTICS Neighborhood Development Programs 2010 Actual 2011 Amended Budget 2012 Proposed Budget Waiting List (families applying for assistance to rehabilitate their property or purchase their first home.) 124 100 90 Community Service Programs (Youth Programs) — Contracts 1 1 1 Neighborhood Cleanup/Improvement — Sites 45 45 20 Paint Program — Homes (9 32 25 20 Economic Development — Jobs Created 67 35 0 Public Facilities — Facilities 2 2 2 Infrastructure (Side Sewers, Water lines, etc) — Households Assisted 3 3 3 Paint -Out -Graffiti — Hours 12,051 14,000 14,000 Paint -Out -Graffiti — Locations 2,692 1,200 2,000 Elderly / Disabled Rehab Program — Homes 92 100 80 Lead Based Paint Clearance — Properties 75 65 50 Volunteer Hours for all Programs — Hours (' 17,960 10,000 15,000 CDBG Fair Housing Counseling Landlord/Tenant Referrals and Housing Information (Calls/walk-ins) 5,827 5,800 5,800 HOME Program Down Payment Assistance — Families 27 30 20 First Time Home Ownership Subsidy — Families 14 6 6 Special Needs Housing, in Partnership with CHDO — Units 0 0 0 New Construction, in Partnership with CHDO — Homes 14 16 10 (1) Partnerships with Nonprofit Organizations — Throughout the year, ONDS staff works in conjunction with a host of volunteers, including Habitat for Humanity Youth Program, OIC's Americorps, People for People, Work Source, local high school students, local church groups, youth and adult service organizations, court mandated community service persons as well as private citizens to paint out graffiti, assist with the senior Paint Program and help with neighborhood yards and alley cleanup. The man-hours related to these activities are included in the statistics listed above. 2012 Adopted Budget • Community & Economic Development — 29 AUTHORIZED PERSONNEL Class Code Position Title 1253 Neighborhood Development Svc Manager 5121 Housing Rehabilitation Assistant 5123 Neighborhood Development Rehab Spec(') 5130 Horne Remodeling Technician(2) 5151 Housing Loan Specialist 5156 Grant Financial Specialist 7123 Departrnent Assistant III 11401 Senior Program Supervisor Total Personne1131 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 0.75 0.75 0.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 6.75 7.75 7.75 (1) For 2012, the Neighborhood Development Rehab Specialist position is being under filled as a Departrnent Assistant I. (2) Horne Remodeling Technician position added in 2011. (3) ONDS funds 2.99 FTE's in Finance, Environmental Planning (021) and / or Codes (022). *ONDS funds 25% of a planning position, which was increased to 100% in 2010, but was reduced back to 25% in 2011. BUDGET SUMMARY Dept 124 Community Development (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End 331 CDBG Programs $1,918,947 332 Homeownership - Hope 3 89,177 333 Housing Counseling 40,203 334 Graffiti Abatement 30,483 337 Horne Program 1,765,653 339 Administration 242,278 340 Non -Federal Programs 18,031 Total Expenditures $4,104,770 Revenue Summary By Service Unit 330 Housing Development 337 Horne Program 340 Non -Federal Programs 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $2,091,092 61,560 39,327 73,753 1,588,254 270,786 20,000 $705,550 36,306 30,817 39,737 762,527 215,194 7,079 $1,989,197 55,000 40,853 56,314 1,678,334 228,782 14,600 $4,144,772 $1,797,210 $4,063,080 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $733,572 35.1 36.9 48,000 78.0 87.3 52,279 132.9 128.0 83,329 113.0 148.0 683,514 43.0 40.7 217,571 80.4 95.1 13,500 67.5 92.5 $1,831,765 44.2 45.1 $2,181,799 1,728,562 7,280 93,706 $4,011,346 $2,481,088 1,588,405 7,000 78,500 $451,883 809,738 5,602 165,852 $2,301,012 2,179,627 3,400 186,500 $4,154,993 $1,433,075 $4,670,539 $990,654 39.9 43.1 684,347 43.1 31.4 3,400 48.6 100.0 122,500 156.1 65.7 $1,800,901 43.3 38.6 $377,303 (93,424) $283,879 $762,350 $283,879 $283,879 10,221 (364,135) 607,459 $772,571 -$80,256 $891,338 $891,338 $117 314.0 (30,864) (302.0) (5.1) $860,475 111.4 96.5 30 - Community & Economic Development • 2012 Adopted Budget (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 600 Capital Outlays 900 Interfund Payment for Services Total Expenditures $538,639 184,414 723,052 25,380 2,901,558 401,717 53,063 $4,104,770 $543,993 $288,649 $453,204 197,994 103,470 141,831 741,987 56,045 3,195,826 93,503 57,410 392,119 17,175 1,323,828 10,017 54,071 595,035 29,900 3,342,738 67,408 28,000 $4,144,772 $1,797,210 $4,063,080 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $403,477 74.2 22.0 159,443 80.5 8.7 562,920 75.9 30.7 58,312 104.0 3.2 1,180,533 36.9 64.5 0 0.0 0.0 30,000 52.3 1.6 $1,831,765 44.2 100.0 EXPLANATORY NARRATIVE Each year the CDBG and HOME Programs are anticipated to meet certain project goals using the existing staff. Each staff position has time allocated to the various approved programs; the allocation is reviewed and adjusted semiannually, as needed. Following recommendations through HUD's technical assistance, salary and benefits, as reported on each employee's monthly Personnel Activity Report, demonstrate actual time spent delivering ONDS' programs. Activities have two components when reporting in the Integrated Disbursement Information System (IDIS): the program cost and the program delivery cost. SALARY DISTRIBUTION - NEIGHBORHOOD DEVELOPMENT FUND: 100 AND 200 OBJECTS 2011 2012 2010 Year -End Proposed Service Unit Actual Estimate Budget 331 CDBG Program Delivery Costs $345,612 $228,454 $267,127 332 Homeownership - HOPE 3 Delivery Costs 36,821 18,500 11,200 333 Fair Housing Counseling Delivery Costs 37,770 36,753 47,179 334 Paint -Out -Graffiti Program Delivery Costs 22,717 39,014 38,967 337 HOME Program Delivery Costs 126,113 139,405 68,922 339 CDBG Administration Costs 135,813 132,609 128,925 340 Non -Federal Delivery Costs 9,202 0 0 Total $714,048 $594,735 $562,320 Additional CDBG-R funds received from HUD and additional Neighborhood Stabilization Funds received from the state in 2010 allowed CDBG administrative savings to be used in 2010 to supplement 100% of a planning position to assist the Community Development Director with eligible Economic Development activities. The large increase in CDBG salaries in 2010 was due to this reallocation, plus the use of three temporary workers. Due to the one time nature of that funding and no new funding allocations currently projected from either HUD or the state, the planning position was reduced back to prior funding levels of 25% of this planner position salary being paid from the limited ONDS non-federal HOPE 3 account. For 2012, a reallocation of salaries among all service units, plus the budgeted addition of the Home Remodeling Technician increases the CDBG salary line, though the total amount for salaries shows a decrease from 2011. 2012 Adopted Budget • Community & Economic Development - 31 2012 CDBG ESTIMATED EXPENDITURES (Does Not Include Any Carry Forward Dollars) Public Input Recommendations HUD Programs (CDBG) 2012 2012 2012 Program Total Program Delivery 2012 Estimated Expenses Expenses Admin Expenses CDBG Single Family Rehabilitation 570.202(b) Senior/Disabled Rehabilitation $160,412 $267,830 $428,242 Community/Public Services 570.201(e) Paint -Out -Graffiti (per HUD) 44,362 38,967 Fair Housing Counseling 570.201(k) 5,000 47,279 Senior/Disabled Energy Assistance Program 5,250 Total 54,612 86,246 140,858 Public Facilities 570.201(c) 5,000 Southeast Community Center/Miller Park Activity Center (or other public facilities in the neighborhood) Public Infrastructure 50,934 Total 55,934 55,934 Community Based Development Organization (CBDO) 75,000 75,000 Code Compliance 570.202(c) 169,848 169,848 Administrative CDBG Costs 570.206 217,471 217,471 Grand Estimated Totals for Year 2012(1) $515,806 $354,076 $217,471 $1,087,353 (1) Entitlement is estimated, as Congress has not yet approved the national HUD budget for 2012. Program Income is estimated since the figure is unknown until the money is received, through the end of year 2012. Appropriate adjustments will be made, if needed, when HUD awards are received. Carry forward from 2011 will be encumbered when amount is known in spring 2012. 2012 CDBG ESTIMATED REVENUE Account Number and Description 2012 124-330-0000-33114-2CY — CD Block Grant — Current Year 124-699-0000-36140-PII — CDBG — Program Interest Income 124 -699 -0000 -38500 -PRG — CD Block Grant — Program Income 2012 Estimated CDBG Revenues $965,854 7,500 114,000 $1,087,354 Any 2011 carry forward dollars will be accounted for in the 2012 Encumbrance Ordinance. Because entitlement awards are estimated in this budget, the Community Development Block grant and HOME grant revenues, along with corresponding expenditures, may be adjusted when the awards are received. Service Unit 330 - Housing Development This service unit includes revenues from intergovernmental agencies and miscellaneous revenues. 32 — Community & Economic Development • 2012 Adopted Budget (1) 2010 Service Unit 330 — Housing Dev Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 330 Intergovernmental Revenues 360 Miscellaneous Revenues 380 Non -revenues Total Revenues — Service Unit 330 $2,148,983 8,427 24,389 $2,181,799 $2,442,088 $431,261 $2,276,012 9,000 5,385 7,000 30,000 15,236 18,000 $2,481,088 $451,883 $2,301,012 $965,854 6,800 18,000 $990,654 39.6 75.6 60.0 39.9 42.4 97.1 100.0 43.1 Service Unit 331— Community Development Block Grant (CDBG) Program This Public Service Program has a 15% cap each year, under which all expenses for Public Service must be kept. The cap is calculated on 15% of current year CDBG entitlement plus 15% of prior year program income. Account 120 Overtime - Overtime in this service unit is budgeted at a minimal level and rarely used. Account 130 Special Pay - The areas that require special pay frequently are bilingual services. Account 410 Professional Services and 480 Repairs and Maintenance - The dollars in these two lines are allocated to all the programs in CDBG. The 2012 program expenditure budget is based on an informed estimate of the funds to be received from HUD. Distribution of the actual amount of the entitlement into the various projects listed below will be changed at a future date to coincide with the amount of the entitlement received for fiscal year 2012. Any current grant funds unspent at the end of 2011 will be included in the encumbrance appropriation for 2012. The following chart describes this account in detail for 2012: CDBG # Program Consolidated Plan 2012 Program 0000.41E Community Service $5,250 CBDO.41 Community Based Development Organization (CBDO) 75,000 0000.48U Public Facilities 55,934 HS02.48E Elderly / Disabled Rehabilitation 159,913 0000.41C Code Compliance Services 169,848 Total of Account 400 Other Services and Charges (1) $465,945 (1) All numbers are estimates based on the projection of "new" CDBG grant funds. In addition, what money remains unspent at the end of 2011 in a line item is carried forward into the following year, 2012. Program dollars will be reconciled when final figures are available to reflect all carry forwards and actual "new" CDBG grant funds. Fair Housing Counseling and Paint -Out -Graffiti are found in Service Unit 333 and 334 respectively; therefore, they are not itemized in this chart. In the 2012 Estimated Budget they are found under the category of Community / Public Service. As part of the American Recovery and Reinvestment Act (ARRA), in late 2009 the City of Yakima received Federal stimulus funds designed to help local participating jurisdictions with job creation or retention in a wide variety of ways, including new infrastructure projects that will create or retain jobs. These CDBG-R funds were used for public facilities improvements along "A" Street for the placement of new infrastructure, sidewalks and utility placement within the Renewal Community. Funding was 2012 Adopted Budget • Community & Economic Development — 33 also used for retention of a programs manager and staff within a public facility serving the public through a nonprofit agency in order to supply a wide variety of programs to the Renewal Community. The State of Washington had received Federal funds for the Neighborhood Stabilization Program (NSP). The City of Yakima has qualified for $650,614 of the NSP funding to conduct acquisition and redevelopment of foreclosed properties through rehabilitation or clearance and construction of new single family affordable housing within the city limits of Yakima. These properties are expected to be completed within the 2012 budget year. Some of these accounts will be increased with the 2012 encumbrance appropriation if there are dollars to carry forward. (1) 2010 Service Unit 331- CDBG Program Actual (2) (3) (4) (5) 2011 2011 2011 2012 Amended Actual Estimated Projected Budget 9/30/11 Year -End Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 100 Salaries and Wages 110 Salaries and Wages $249,318 120 Overtime 0 130 Special Pay 961 Total 250,279 200 Personnel Benefits 95,333 400 Other Services and Charges 410 Professional Services 75,970 480 Repairs and Maintenance 1,095,648 Total 1,171,618 650 Construction Projects 401,717 Total Expenditures - Service Unit 331 $1,918,947 $307,094 $103,736 $170,158 500 0 100 281 304 500 307,875 104,040 170,758 119,501 43,123 57,795 80,000 184,478 234,973 1,490,214 363,892 1,458,263 $186,148 500 488 187,136 80,491 1,570,214 548,370 1,693,236 93,503 10,017 67,408 250,098 215,847 465,945 60.6 100.0 173.8 60.8 67.4 312.6 14.5 29.7 0 0.0 35.1 $2,091,092 $705,550 $1,989,197 $733,572 109.4 500.0 97.6 109.6 139.3 106.4 14.8 27.5 0.0 36.9 Service Unit 332 - Home Ownership HOPE 3 Service Unit 332 is dedicated to the use of program income received from the HOPE 3 Grant for affordable housing and ownership to low and moderate income families. Part of the process of assessing low to moderate income families and their ability to make their monthly loan payments is staff time spent in reviewing affordability of the client as well as obtaining legal assistance, when needed. Since the CDBG and HOME administration dollars are limited, the related staff salaries and benefits are budgeted in this service unit. HUD defines the staff time spent reviewing loans for affordability and monthly loan payment collection as administration costs, not program activity related costs. In 2012 expenses will be slightly higher than estimated revenues received, but the City has sufficient Hope 3 reserves that will be used to cover this year's expenses. Account 110 Salaries and Wages - Larger adjustments in this account are due to a semi-annual review of employees' actual time spent within each service unit and a subsequent realignment of salary allocations. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as contract collection. 34 - Community & Economic Development • 2012 Adopted Budget Account 480 Repairs and Maintenance - This account contains maintenance contracts and direct repair costs. (1) 2010 Service Unit 332 - HOPE 3 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $29,227 140 Retirement / Term Cashout 9,000 Total 38,227 200 Personnel Benefits 7,594 400 Other Services and Charges 410 Professional Services 12,309 480 Repairs and Maintenance 31,048 Total 43,356 Total Expenditures - Service Unit 332 $89,177 $18,179 $10,724 $14,939 0 0 0 $8,495 0 46.7 56.9 18,179 10,724 14,939 5,381 2,872 3,561 13,000 8,799 12,500 25,000 13,911 24,000 38,000 22,710 36,500 $61,560 $36,306 $55,000 8,495 46.7 56.9 2,706 50.3 76.0 12,800 24,000 36,800 $48,000 98.5 96.0 96.8 78.0 102.4 100.0 100.8 87.3 Service Unit 333 - CDBG Fair Housing Counseling Account 110 Salaries and Wages - Larger adjustments in this account are due to a semi-annual review of employees' actual time spent within each service unit and a subsequent realignment of salary allocations. Account 120 Overtime - Overtime in this service unit is budgeted at a very low level as the cost is rarely incurred. Account 130 Special Pay - The areas that require special pay are primarily for bilingual services. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $27,352 120 Overtime 4 130 Special Pay 324 Total 27,680 200 Personnel Benefits 10,094 420 Communications 2,428 Total Expenditures - Service Unit 333 $40,203 $25,469 $21,084 $26,995 100 0 100 324 393 324 25,893 9,434 4,000 21,477 7,395 1,946 27,419 9,434 4,000 $39,327 $30,817 $40,853 $33,224 130.5 123.1 100 100.0 100.0 556 171.7 171.7 33,880 130.9 123.6 13,399 142.0 142.0 5,000 125.0 125.0 $52,279 132.9 128.0 Service Unit 334 - Paint -Out -Graffiti Program Service Unit 334 was created as a result of the June, 2006, HUD monitoring visit of federally funded programs for year 2005. The HUD officials felt ONDS should no longer use CDBG funds for the paint -out -graffiti program. In the spring of 2007, HUD reversed its decision and the Paint -Out - 2012 Adopted Budget • Community & Economic Development - 35 Graffiti Program using CDBG dollars was allowed for the entire year 2007. ONDS opted to perform this activity under "Public Services", which is the best fit for eligibility. Account 110 Salaries and Wages - Larger adjustments in this account are due to a semi-annual review of employees' actual time spent within each service unit and a subsequent realignment of salary allocations. Although many volunteer hours are spent performing the paint -out -graffiti program, staff must oversee, schedule, supervise, etc. these volunteers as well as order supplies as needed. Account 130 Special Pay - The areas that require special pay are primarily for bilingual services. (1) 2010 Service Unit 334 - Paint -Out -Graffiti Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $16,806 130 Special Pay $50 Total 16,857 200 Personnel Benefits 5,860 300 Supplies 310 Office And Operating Supplies 3,092 320 Fuel Consumed 4,485 350 Small Tools And Equipment 0 Total 7,577 480 Repairs And Maintenance 189 Total Expenditures - Service Unit 334 $30,483 $25,028 $24,889 $26,535 $101 $109 $150 25,129 24,998 26,685 9,679 9,118 12,329 5,000 2,997 7,000 6,000 2,531 4,800 27,945 93 5,500 $27,750 110.9 104.6 $239 236.9 159.2 27,988 111.4 104.9 10,979 113.4 89.1 38,945 5,620 17,300 0 0 0 16,950 6,000 21,412 44,362 0 339.0 100.0 76.6 113.9 242.1 125.0 389.3 256.4 $73,753 $39,737 $56,314 $83,329 113.0 148.0 Service Unit 337 - Home Program The HOME program is of more recent origin, and can only assist low/moderate income persons with issues relating to housing. These services can range from new construction of single family or rental housing and down payment assistance to assistance with rents. While lacking the flexibility of the Block Grant program, the HOME program has provided valuable services to hundreds of families here in Yakima. By combining both programs under one strategy, the City of Yakima has provided a diversified approach to helping the many local residents these programs serve. The HOME program can provide a variety of assistance to help meet affordable housing needs. The Yakima City Council has chosen to concentrate its investment of HOME funds (with the exception of assistance through nonprofits such as CHDO's) exclusively for home ownership activities. Community Housing Development Organizations (CHDO's) are, by law, entitled to a minimum of 15% of annual HOME entitlement funds. In Yakima in recent years, these funds have assisted Habitat for Humanity, OIC of Washington, Next Step Housing, and others with a broad spectrum of affordable housing projects. Each CHDO application is considered by the Council on a case-by- case basis and funding decisions are made based on the community benefit of each. The participating jurisdiction has two years to spend these funds. 36 - Community & Economic Development • 2012 Adopted Budget One such CHDO project is North 3rd Street Affordable Housing project - the construction of approximately 14 single family residential houses within the development located along N. 3rd Street between "S" street and "T" street. This development is in conjunction with two Community Housing Development Organizations, OIC of Washington and Habitat for Humanity. OIC of Washington will construct the majority of the homes, with Habitat for Humanity building the remainder. Both of these organizations have been long standing CHDO's certified to qualify for HOME CHDO set aside funds. Although the physical construction of these single family homes are expected to be completed in 2012, homeownership assistance in the form of Down Payment Assistance or First Time Home buyer subsidy assistance could carry through into 2013 until the homes are sold in turn. Specific projects for the use of HOME funds can be difficult to identify in advance, since they depend on actual applications from individuals and families as they become ready for the assistance. The City of Yakima s first time home buyers assistance programs have had a long and reliable track record with an amazingly low foreclosure rate of less than 1%, far below the national average. 2012 HOME ESTIMATED REVENUES Account Number and Description 2012 124-337-0000-33114-2HM — HUD HOME Program 124 -337 -0000 -36140 -HMI — HOME Program Interest Income 124 -337 -0000 -38500 -HMP — HOME Program Income HOME Revenue Totals: 2012 HOME ESTIMATED EXPENDITURES All activity is eligible under 92.205(A)(1) $537,347 12,000 135,000 $684,347 Program 2012 Total Program Delivery 2012 Estimated Home Project Categories Expenses Expenses Admin Expenses First Time Homeowner Assistance (up to $30,000 each) $190,000 $30,000 $0 $220,000 Down Payment Assistance (up to $4,000 each = 14 or more) 80,000 15,000 0 95,000 Community Housing Development Organization 102,652 0 5,000 107,652 (CHDO: HUD requirement, minimum of 15% of 2012 HOME Entitlement) New Construction 178,260 20,000 198,260 Administrative HOME Costs 63,435 63,435 Grand Estimated Total Expenses for Year 2012 $550,912 $65,000 $68,435 $684,347 (1) Entitlement is estimated, as Congress has not yet approved the national HUD budget. Program Income is estimated, as the figure is unknown until the money is received. Appropriate adjustment will be made, if needed, when HUD awards are received. Carry forward will be encumbered when amount is known, in spring 2012. Account 110 Salaries and Wages — Larger adjustments in this account are due to a semi-annual review of employees' actual time spent within each service unit and a subsequent realignment of salary allocations. These salary lines are monitored, as recommended by the State Auditor, in order to 2012 Adopted Budget • Community & Economic Development — 37 properly track administrative costs to the HOME entitlement. The HOME entitlement allows 10% of the entitlement plus 10% of HOME program income to be used as administrative costs. Account 130 Special Pay - The areas that require special pay are primarily for bilingual services. Account 480 Repairs and Maintenance - These lines have been designated in the City's chart of accounts as the place for HOME expenditures, both CHDO and non-CHDO. CHDO's are outside professional organizations providing a variety of housing services to the community. This line includes a minimum of 15% of the total HOME Grant entitlement that is contracted through nonprofits to carry out CHDO eligible housing programs. The CHDO budget reflects greater than the 15% minimum of the current allocation. This budget will be increased by unspent money in 2011 that will be carried forward in 2012. Revenues consist of the contract collection of loans, any payoffs, and interest accrued. (1) 2010 Service Unit 337 - Home Program Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $93,754 130 Special Pay 324 Total 94,078 200 Personnel Benefits 32,035 480 Repairs and Maintenance 1,639,540 Total Expenditures - Service Unit 337 $1,765,653 Revenues 330 Intergovernmental Revenues 360 Miscellaneous Revenues 380 Non -revenues Total Revenues - Service Unit 337 $62,453 $46,457 $108,957 130 187 375 62,582 19,842 1,505,830 46,644 15,288 700,594 109,332 30,073 1,538,929 $1,588,254 $762,527 $1,678,334 $49,178 228 49,406 19,515 614,592 $683,514 78.7 176.2 79.0 98.4 40.8 43.0 45.1 60.9 45.2 64.9 39.9 40.7 $980,884 13,763 733,914 $1,728,562 $1,440,405 $91,584 $1,382,627 13,000 9,673 13,000 135,000 708,482 784,000 $1,588,405 $809,738 $2,179,627 $537,347 12,000 135,000 $684,347 37.3 92.3 100.0 43.1 38.9 92.3 17.2 31.4 Service Unit 339 - CDBG Administration The purpose of this service unit is to plan, direct, administer and support the operations of the department. Account 120 Overtime - Overtime in this service unit is budgeted at a minimal level and rarely used. Account 130 Special Pay - The areas that require special pay are primarily for bilingual services. Account 410 Professional Services - This line is used for such costs as monthly paging, security, etc. Account 440 Advertising - HUD requires public notification in newspaper display and/or legal ads in English and Spanish papers, on the radio, etc. for multiple citizen participation meetings to gather public input. 38 - Community & Economic Development • 2012 Adopted Budget (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $103,776 120 Overtime 0 130 Special Pay 490 Total 104,266 200 Personnel Benefits 31,547 300 Supplies 310 Office and Operating Supplies 8,767 320 Fuel Consumed 2,771 350 Small Tools and Equipment 6,265 Total 17,803 400 Other Services and Charges 410 Professional Services 2,126 420 Communications 8,995 430 Transportation / Training 1,817 440 Advertising 4,330 470 Public Utility Services 6,508 480 Repairs and Maintenance 4,059 490 Miscellaneous 7,763 Total 35,599 900 Interfund Payment for Services 950 Interfund Opt Rental and Leases 10,287 960 Interfund Insurance Services 42,776 Total 53,063 Total Expenditures - Service Unit 339 $242,278 $103,231 $79,776 $102,439 500 0 100 605 990 1,532 104,336 80,767 104,071 34,157 25,673 28,638 6,100 4,500 6,500 2,621 3,021 5,913 2,900 3,700 6,000 $95,413 92.4 93.1 0 0.0 0.0 1,158 191.5 75.6 96,572 92.6 92.8 32,353 94.7 113.0 17,100 11,555 12,600 2,000 931 1,650 9,340 5,013 7,000 4,000 1,028 2,000 7,000 4,237 5,300 6,693 5,312 7,223 5,000 15,094 15,500 23,750 11,513 16,800 57,782 43,128 55,473 13,351 10,012 10,000 44,059 44,059 18,000 57,410 54,071 28,000 $270,786 $215,194 $228,782 4,500 4,950 4,500 13,950 1,600 7,034 3,348 4,500 6,614 3,500 18,100 44,696 10,000 20,000 30,000 $217,571 73.8 110.0 69.2 81.6 80.0 75.3 83.7 64.3 98.8 70.0 76.2 77.4 74.9 45.4 52.3 80.4 155.2 133.8 75.0 110.7 97.0 100.5 167.4 84.9 91.6 22.6 107.7 80.6 100.0 111.1 107.1 95.1 Service Unit 340 - Non -Federal Program This service unit was created in 1997 to account for program income derived from sources other than CDBG and HOME, and is, therefore, not restricted by HUD grant requirements. This revenue can be used for local match for grants or other appropriate purposes. The annual maintenance budget for Southeast Community Center (originally purchased with CDBG support) is included in Account 480 Repairs and Maintenance. This service unit is budgeted to be available for local match for the HOME Program and the balance is carried forward in the unencumbered balance each year. Revenues consist of contract collections of portfolio loans, payoffs, and interest accrued. 2012 Adopted Budget • Community & Economic Development - 39 (1) 2010 Service Unit 340 - Non -Federal Program Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries and Wages 200 Personnel Benefits 400 Other Services and Charges 480 Repairs and Maintenance 490 Miscellaneous Total Total Expenditures - Service Unit 340 Revenues 360 Miscellaneous Revenues 380 Non -revenues Total Revenues - Service Unit 340 $7,252 1,950 5,659 3,169 8,829 $18,031 $0 $0 $0 0 0 0 5,000 5,433 11,000 15,000 1,646 3,600 20,000 7,079 14,600 $20,000 $7,079 $14,600 $0 0 10,000 3,500 13,500 $13,500 200.0 23.3 67.5 67.5 90.9 97.2 92.5 92.5 $995 6,285 $7,280 $1,000 $337 $400 6,000 5,265 3,000 $7,000 $5,602 $3,400 $400 40.0 100.0 3,000 50.0 100.0 $3,400 48.6 100.0 Service Unit 699 - General Revenues This service unit includes revenues from CDBG program and interest income and miscellaneous revenue. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 699 - General Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $377,303 $762,350 $283,879 $283,879 $891,338 116.9 314.0 360 Miscellaneous Revenues 8,209 8,500 6,642 8,500 8,500 100.0 100.0 380 Non -revenues 85,497 70,000 159,210 178,000 114,000 162.9 64.0 Total Revenues - Service Unit 699 $471,009 $840,850 $449,731 $470,379 $1,013,838 120.6 215.5 40 - Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE DOWNTOWN YAKIMA BUSINESS IMPROVEMENT DISTRICT (DYBID) - 161 Interim City Manager Michael Morales DEFINITION A Parking and Business Improvement Area (PBIA) in downtown Yakima was established in April 1996 for the purpose of assisting trade, economic viability and livability within the area. Revenues are derived from self -assessments on businesses. The City Council renewed this PBIA in May 2002, with a six (6) year "sunset" provision. In 2007, the City Council approved a small expansion of the boundaries of the original PBIA area, and increased the assessment rates as an initial move to increase the capability of the Committee for Downtown Yakima (CDY) to maintain the public spaces in downtown Yakima. In 2008, the City Council terminated the existing PBIA #1 and established a new, larger Downtown Yakima Business Improvement District (DYBID). These DYBID assessments are used to support the City's contract with the Committee for Downtown Yakima (CDY) for improved delivery of a variety of downtown services, including cleaning and maintenance, safety, and business development activities. The current DYBID expired in 2011, but was renewed in its same form in 2012. A contract for maintenance will be undergoing a bid process in early 2012. CDY is providing minimal maintenance and downtown parking management on a month to month basis until such time as a new contract is awarded. The service units in this division are: Service Unit 320 - Economic Development Service Unit 612 - Community Relations Service Unit 699 - General Revenues BUDGET SUMMARY Dept 161 Downtown Yak Bus Impr (1) Expenditure Summary By Service Unit 320 Economic Development 323 Parking Facilities 612 Community Relations Total Expenditures Revenue Summary By Service Unit 320 Economic Development 323 Parking Facilities Total Revenues 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $190,000 100.0 35,000 100.0 10,962 95.7 $235,962 99.8 $160,000 34,649 9,989 $204,638 $190,000 $174,117 $190,000 35,000 26,995 35,000 11,451 9,064 11,451 $236,451 $210,176 $236,451 100.0 100.0 95.7 99.8 $168,734 55,087 $223,821 $200,000 $175,103 $190,000 37,170 15,508 51,340 $237,170 $190,611 $241,340 $200,000 51,340 $251,340 100.0 138.1 106.0 105.3 100.0 104.1 2012 Adopted Budget • Community & Economic Development - 41 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $2,640 19,183 $21,823 $2,821 $21,823 $21,823 719 -19,565 4,889 $3,540 $2,258 $26,712 $26,712 947.0 15,378 2138.8 $42,090 1189.1 122.4 314.5 157.6 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 300 Supplies $4,649 $5,000 $4,495 $5,000 $5,000 100.0 2.1 400 Other Services and Charges 190,000 220,000 197,092 220,000 220,000 100.0 93.2 900 Interfund Payment for Services 9,989 11,451 8,589 11,451 10,962 95.7 4.7 Total Expenditures $204,638 $236,451 $210,176 $236,451 $235,962 99.8 100.0 EXPLANATORY NARRATIVE Service Unit 320 - Economic Development In 2007, the City entered into an Agreement for Professional Services with the Committee for Downtown Yakima (CDY) to provide the administrative and management services to oversee the maintenance, landscaping and special projects, safety services, economic and business development, and marketing/communication services in downtown Yakima. As mentioned previously, a new contract for these services will be going out for bids in early 2012. Service Unit 320 - Economic Dev (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 410 Professional Services 490 Miscellaneous Total Expenditures - Service Unit 320 Revenues 360 Miscellaneous Revenues $160,000 $190,000 $174,000 $189,883 $190,000 0 0 117 117 0 $160,000 $190,000 $174,117 $190,000 $190,000 100.0 100.1 0.0 100.0 100.0 $168,734 $200,000 $175,103 $190,000 $200,000 100.0 105.3 Service Unit 323 - Parking Facilities This service unit accounts for expenditures related to parking facilities, specifically payment to the Committee for Downtown Yakima for parking management services, as well as supplies for the parking meters that were installed in downtown parking lots in 2009. 42 - Community & Economic Development • 2012 Adopted Budget (1) 2010 Service Unit 323 - Parking Facilities Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office And Operating Supplies 410 Professional Services Total Expenditures - Service Unit 323 Revenues 350 Fines And Forfeits 360 Miscellaneous Revenues Total Revenues - Service Unit 323 $4,649 30,000 $34,649 $5,000 $4,495 $5,000 30,000 22,500 30,000 $35,000 $26,995 $35,000 $5,000 30,000 $35,000 100.0 100.0 100.0 100.0 100.0 100.0 $34,310 20,777 $55,087 $12,000 $0 $30,000 25,170 15,508 21,340 $37,170 $15,508 $51,340 $30,000 21,340 $51,340 250.0 84.8 138.1 100.0 100.0 100.0 Service Unit 612 - Community Relations This is the service unit's share of other department's administrative services charges. (1) 2010 Service Unit 612 - Community Rel Actual Expenses 480 Repairs And Maintenance $0 990 Interfund Administrative 9,989 Total Expenditures - Service Unit 612 $9,989 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $0 $475 $0 11,451 8,589 11,451 $11,451 $9,064 $11,451 $0 10,962 $10,962 * 95.7 95.7 95.7 95.7 Service Unit 699 - General Revenues Self -assessments for area businesses are based on calculations that include assessed property value, business license assessments and nonprofit assessments. Additional revenue is provided by parking meters installed in downtown lots. (1) 2010 Service Unit 699 - General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $2,640 $2,821 $21,823 $21,823 $26,712 947.0 122.4 2012 Adopted Budget • Community & Economic Development - 43 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE CBD BUSINESS AND CAPITAL IMPROVMENT - 321 Interim City Manager Michael Morales DEFINITION The Central Business District (CBD) Capital Improvement Fund is used for the development and ongoing implementation of capital funding programs designed to benefit the Yakima Central Business District. Improvements to the City's Central Business District are ongoing and will benefit the community and region as a whole. The Downtown Yakima Futures Initiative (DYFI) has been funded through the 321 Fund. The previous projects that have been completed as part of the DYFI including Yakima Avenue from Ninth Street to Seventh Avenue, and Front Street from Yakima Avenue to "A" Street, 2nd, 3rd, and 8th Street between "A" Street and Chestnut, and "A" Street from Sixth Street to Front Street are all considered one project (different phases) with multiple elements requiring resources to support the design and construction envisioned. The service units in this division are: Service Unit 321- Commercial Area Development Service Unit 323 - Parking Facilities Service Unit 699 - General Revenues BUDGET SUMMARY Dept 321 CBD Capital Improvement (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 321 Commercial Area Development $1,048,433 Revenue Summary By Service Unit 323 Parking Facilities 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $42,671 965,802 $1,008,473 $132,264 $89,800 $112,255 $37,000 $30,770 $39,200 0 (80,345) 94,000 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $132,277 100.0 117.8 $39,200 0 106.0 $37,000 (49,575) $133,200 $39,200 106.0 100.0 0.0 29.4 $431,954 (39,960) $391,994 $336,602 $391,994 $391,994 (95,264) (139,375) 20,945 $241,339 $252,619 $412,939 $412,939 122.7 105.3 (93,077) 97.7 (444.4) $319,862 132.5 77.5 44 - Community & Economic Development • 2012 Adopted Budget (1) 2010 Expenditure Summary By Type Actual 300 Supplies $5,171 400 Other Services and Charges 57,653 500 Intergov't Svcs / Other Interfund 110 600 Capital Outlays 985,499 Total Expenditures $1,048,433 EXPLANATORY NARRATIVE (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $1,000 $3,004 $3,004 81,159 48,738 71,159 105 73 105 50,000 37,985 37,987 $132,264 $89,800 $112,255 $1,000 100.0 0.8 131,172 161.6 99.2 105 100.0 0.1 0 0.0 0.0 $132,277 100.0 100.0 Service Unit 321— Commercial Area Development This service unit is for the development and ongoing implementation of capital funding programs designed to benefit the Yakima Central Business District. Account 410 Professional Services - This budget item is for downtown planning and anticipated downtown improvement project implementation. These funds are budgeted as a reserve for potential public expenditures in the downtown area, including but not limited to the multi-year Downtown Yakima Futures Initiatives program. Account 480 Repairs and Maintenance - This budget is for the maintenance and safety ambassador contract with the Committee for Downtown Yakima. Account 490 Miscellaneous - Used in the marketing of the core downtown area. Account 650 Construction Projects - Phase 4 of the Downtown Futures Initiative, which made improvements to 8th street between "A" and Chestnut, and made improvements to "A" Street between 3rd Street and 6th Street, was completed in 2011. The improvements to 8th Street included its realignment to enhance the entrance to the Convention Center. Other improvements on 8th Street and "A" Street included replacing the sidewalk and installing pedestrian lighting and other streetscape amenities to match the theme established by previous DYFI projects. There are no construction projects planned for 2012 in this account. 2012 Adopted Budget • Community & Economic Development — 45 (1) 2010 Service Unit 321- Comm. Area De Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 300 Supplies 310 Office And Operating Supplies $0 350 Small Tools And Equipment 5,171 Total 5,171 400 Other Services and Charges 410 Professional Services 7,653 420 Communications 0 430 Transportation / Training 0 480 Repairs and Maintenance 50,000 490 Miscellaneous 0 Total 57,653 530 State / County Taxes & Assess 110 600 Capital Outlays 640 Machinery And Equipment 8,786 650 Construction Projects 976,713 Total 985,499 Total Expenditures - Service Unit 321 $1,048,433 $1,000 $0 $0 0 3,004 3,004 1,000 3,004 3,004 $1,000 100.0 0 * 0.0 1,000 100.0 33.3 25,000 11,238 15,000 259 0 259 1,900 0 1,900 50,000 37,500 50,000 4,000 0 4,000 81,159 48,738 71,159 105 73 105 0 3,240 3,240 50,000 34,745 34,747 50,000 37,985 37,987 $132,264 $89,800 $112,255 75,000 300.0 500.0 272 105.0 105.0 1,900 100.0 100.0 50,000 100.0 100.0 4,000 100.0 100.0 131,172 161.6 184.3 105 100.0 100.0 0 * 0.0 0 0.0 0.0 0 0.0 0.0 $132,277 100.0 117.8 Service Unit 323 - Parking Facilities These funds are generated from monthly contracted parking in City owned downtown parking lots in the CBD. (1) 2010 Service Unit 323 - Parking Facilities Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 360 Miscellaneous Revenues $42,671 $37,000 $30,770 $39,200 $39,200 106.0 100.0 Service Unit 699 - General Revenues Resources to fund this program will come from the unencumbered balance and parking lot revenue. (1) 2010 Service Unit 699 - General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 330 Intergovernmental Revenues Total Revenues - Service Unit 699 $431,954 965,802 $1,397,756 $336,602 $391,994 $391,994 0 -80,345 94,000 $336,602 $311,649 $485,994 $412,939 122.7 105.3 0 * 0.0 $412,939 122.7 85.0 46 - Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE TROLLEY - 162 Interim City Manager Michael Morales DEFINITION The Trolley Fund is to be used for improvements of the historic Yakima Valley Transport System (YVTS), and is paid for primarily by outside agency grants. A small amount of revenue is generated by telecommunication lease agreements. The service units in this division are: Service Unit 326 - Trolley Service Unit 699 - General Revenues BUDGET SUMMARY Dept 162 Trolley (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 326 Trolley $150,422 Revenue Summary By Service Unit 699 General Revenues $150,038 Fund Balance Beginning Balance $4,935 Revenues Less Expenditures (384) Ending Balance $4,551 $135,277 $27,711 $99,940 $135,598 $12,241 $111,565 $5,303 $4,551 $4,551 321 (15,470) 11,625 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $11,368 8.4 11.4 $5,624 ($10,919) $16,176 $1,576 1.2 1.4 $16,176 305.0 355.4 (9,792) (3051.1) (84.2) $6,384 113.5 39.5 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 400 Other Services and Charges $717 $1,165 $812 $1,165 $11,368 975.8 100.0 600 Capital Outlays 149,704 134,112 26,899 98,775 0 0.0 0.0 Total Expenditures $150,422 $135,277 $27,711 $99,940 $11,368 8.4 100.0 2012 Adopted Budget • Community & Economic Development - 47 EXPLANATORY NARRATIVE Service Unit 326 - Trolley This service unit is used for improvements of the historic Yakima Valley Transport System (YVTS). Account 410 Professional Services - In the past, funds were budgeted in this line item for professional services such as security at the Trolley barn. Account 650 Capital Expenditures - In 2011, this account included expenditures for the Trolley Enhancement project, which is being paid for by a Department of Transportation grant. This project was scheduled to be completed in late 2011. A few of the grant funds remain to be used in 2012. (1) 2010 Service Unit 326 - Trolley Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 400 Other Services and Charges 410 Professional Services $0 420 Communications 508 470 Public Utility Services 209 480 Repairs & Maintenance 0 Total 717 650 Construction Projects 149,704 Total Expenditures - Service Unit 326 $150,422 $0 $203 $0 477 404 477 688 205 688 0 0 0 1,165 812 1,165 134,112 26,899 98,775 $135,277 $27,711 $99,940 $0 676 141.8 141.8 692 100.6 100.6 10,000 * 11,368 975.8 975.8 0 0.0 0.0 $11,368 8.4 11.4 Service Unit 699 - General Revenue Revenues budgeted consist of interest and telecommunications lease revenues. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 699 - General Revenue Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $4,935 $5,303 $4,551 $4,551 $16,176 305.0 355.4 330 Intergovernmental Revenues 148,498 134,112 -549 98,775 0 0.0 0.0 360 Miscellaneous Revenues 1,540 1,486 12,790 12,790 1,576 106.1 12.3 Total Revenues - Service Unit 699 $154,973 $140,901 $16,792 $116,116 $17,752 12.6 15.3 48 - Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE NORTH FRONT STREET PARKING AND BUSINESS IMPROVEMENT AREA (PBIA) - 163 Interim City Manager Michael Morales DEFINITION On November 21, 2006, Council passed Ordinance No. 2006-57 reforming the Parking and Business Improvement Area (PBIA) for a portion of the North Front Street Area of the City for the purpose of assisting trade, economic viability and livability within the area. The current PBIA will remain in effect through 2011. Eighteen businesses were assessed through the PBIA in 2011. The North Front Street Association has begun the process and plans to reform the PBIA prior the expiration of the current PBIA at the end of 2011. The service units in this division are: Service Unit 321- Commercial Area Development Service Unit 699 - General Revenues BUDGET SUMMARY Dept 163 Front Street Bus Imp Area (1) 2009 Expenditure Summary By Service Unit Actual (2) (3) (4) 2010 2010 2010 Amended Actual Estimated Budget 9/30/11 Year -End 321 Commercial Area Development $3,248 Revenue Summary By Service Unit 321 Commercial Area Development 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 400 Other Services and Charges $2,418 35 $2,453 $5,000 $1,500 $5,000 $3,500 $2,562 $3,500 35 0 35 (5) (6) (7) 2011 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $5,000 100.0 100.0 $3,535 $2,562 $3,535 $3,500 35 $3,535 100.0 100.0 100.0 100.0 100.0 100.0 $8,413 (796) $7,618 $6,948 $7,618 $7,618 (1,465) 1,062 (1,465) $5,483 $8,680 $6,153 $6,153 (1,465) $4,688 88.6 100.0 85.5 80.8 100.0 76.2 (1) (2) (3) (4) (5) (6) (7) 2010 2010 2010 2011 % Chng % 2009 Amended Actual Estimated Projected From Of Actual Budget 9/30/11 Year -End Budget 2 to 5 Total $3,248 $5,000 $1,500 $5,000 $5,000 100.0 100.0 2012 Adopted Budget • Community & Economic Development - 49 EXPLANATORY NARRATIVE Service Unit 321— Commercial Area Development The operating budget includes miscellaneous expenses to provide for promotion of the North Front Street PBIA Area. Expenditures from this fund are recommended by the North Front Street PBIA. Self assessments for area businesses are based on number of employees. This assessment figure is subject to change if there is a net increase or loss in employees in the Front Street PBIA assessment area. (1) 2009 Service Unit 321— Comm. Area Dev. Actual (2) (3) (4) 2010 2010 2010 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2011 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 490 Miscellaneous $3,248 Revenues 360 Miscellaneous Revenues $2,418 $5,000 $1,500 $5,000 $3,500 $2,562 $3,500 Service Unit 699 — General Revenue Revenue in this fund consists of interest earnings. $5,000 100.0 100.0 $3,500 100.0 100.0 (1) (2) (3) (4) (5) (6) (7) 2010 2010 2010 2011 % Chng % Chng 2009 Amended Actual Estimated Projected From From Service Unit 699 — General Revenue Actual Budget 9/30/2011 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $8,413 $6,948 $7,618 $7,618 $6,153 88.6 80.8 360 Miscellaneous Revenues 35 35 0 35 35 100.0 100.0 Total Revenues — Service Unit 699 $8,448 $6,983 $7,618 $7,653 $6,188 88.6 80.9 50 — Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE YAKIMA CONVENTION CENTER - 170 Interim City Manager President and CEO - YVVCB Convention Center General Manager Michael Morales John Cooper Connie Upton DEFINITION This fund was established in 1978 and centralizes All -City expenditures for the support of tourist, sporting and convention activities and publicity. The City contracts with the Yakima Valley Visitors and Convention Bureau (YVVCB) to manage the Yakima Convention Center. The convention industry has not escaped the downturn in the overall economy. That being said, the industry is becoming increasingly more competitive by the day. The single most competitive factor is that venues around the state are discounting rates and are offering multi-year deals. Added to the increased competition for dollars, groups are shortening their conferences, reducing the number of meals that are included in their registration and, in some instances, merging organizations, therefore eliminating some conventions. However, given the long history of outstanding service and the newly updated facilities and outdoor plaza, there is excitement with our planners in booking the facility in 2012 and beyond. The service units in this division are: Service Unit 324 Service Unit 325 Service Unit 645 Service Unit 699 - Tourist Promotion - Yakima Center Management - Interfund Distribution - General Revenues PERFORMANCE STATISTICS Yakima Convention Center 2010 Actual 2011 Amended Budget 2012 Proposed Budget Future Days Booked 628 575 600 Event Days Held 488 525 550 Revenue Yakima Center $680,265 $724,300 $759,250 General Revenue 545,200 545,200 545,200 Operating Transfer from PFD 150,000 115,000 139,000 Total Revenue $1,375,465 $1,384,500 $1,443,450 2012 Adopted Budget • Community & Economic Development - 51 BUDGET SUMMARY Dept 170 Tourist Promotion (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Expenditure Summary By Service Unit Actual Budget 9/30/11 Year -End Budget 324 Tourist Promotion $357,325 $310,024 $231,452 $310,025 $320,025 325 Yakima Center Management 1,084,719 1,105,124 813,292 1,090,124 1,127,348 Total Expenditures $1,442,044 $1,415,148 $1,044,744 $1,400,149 $1,447,373 Revenue Summary By Service Unit 325 Yakima Center Management 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 2 to 5 4 to 5 103.2 102.0 102.3 103.2 103.4 103.4 $680,147 $699,200 $578,803 $724,200 $759,200 150,000 115,000 57,500 115,000 139,000 545,318 545,300 386,500 545,300 545,250 $1,375,465 $1,359,500 $1,022,804 $1,384,500 $1,443,450 108.6 120.9 100.0 106.2 104.8 120.9 100.0 104.3 $245,143 $178,688 $178,564 $178,564 $162,915 (66,579) (55,648) (21,941) (15,649) (3,923) $178,564 $123,040 $156,624 $162,915 $158,993 91.2 7.1 129.2 91.2 25.1 97.6 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 300 Supplies 400 Other Services and Charges 700 Debt Service 900 Interfund Payment for Services Total Expenditures EXPLANATORY NARRATIVE $67,133 1,269,644 10,833 94,434 $1,442,044 $60,000 $47,166 $60,000 1,250,962 921,870 1,235,962 10,951 0 10,952 93,235 75,709 93,235 $1,415,148 $1,044,744 $1,400,149 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $65,000 108.3 4.5 1,281,068 102.4 88.5 10,952 100.0 0.8 90,353 96.9 6.2 $1,447,373 102.3 100.0 Service Unit 324 - Tourist Promotion This account is for sales and marketing in the various markets that affect the Tourist Promotion business. The Visitors and Convention Bureau focuses on Convention sales and tourism related promotion. The Visitor Information Center addresses the individual tourist through e-mail promotions, mass mailings and personal visitors, selling Yakima as a destination, and is included in the consultant fee. The Sports Commission focuses on bringing tournaments and sports related conventions to Yakima. Account 410 Professional Services - The following chart details the components of this account: 52 - Community & Economic Development • 2012 Adopted Budget (1) 2012 Policy Issue for Professional Services - increase of $10,000. This budget includes funds established by the City for use by the Mayor's office to purchase promotional items for visiting VIP's. Also included are funds for a two page, full color ad in the Yakima Valley Visitors Guide and funds to support the Committee for Downtown Yakima. (1) 2010 Service Unit 324 - Tourist Promotion Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 400 Other Services and Charges 410 Professional Services $333,073 440 Advertising 13,420 Total 346,493 780 Intergovernmental Loans 10,714 830 Debt Service - External Ltd - Int. 118 Total Expenditures - Service Unit 324 $357,325 $285,073 $220,055 $285,073 14,000 11,397 14,000 299,073 231,452 299,073 10,714 0 10,715 237 0 237 $310,024 $231,452 $310,025 $295,073 103.5 103.5 14,000 100.0 100.0 309,073 103.3 103.3 10,715 100.0 100.0 237 100.0 100.0 $320,025 103.2 103.2 Service Unit 325 - Yakima Center Management This service unit plans, directs, administers and oversees the operations of the center. Account 410 Professional Services - This account covers the cost for contracting security guards. Security is a mandatory service provided at the Convention Center. This account also covers management fees to the Bureau, and all payroll fees for the Convention Center staff. The Convention Center staffing expenses includes salaries, taxes, L&I and insurance costs. For 2012, there is a policy issue for a Management Fee increase of $14,650 which will help cover increased staffing costs. Account 440 Advertising - These funds are used to maintain the website, provide internet service to the building (both hard wired and wireless) and advertising in publications or online to attract business to the Center. In 2011 the Internet was substantially upgraded. Cost for this service has risen along with the upgrade. This is an absolute necessity in our industry and is expected from all planners and attendees. 2012 Adopted Budget • Community & Economic Development - 53 2010 Actual 2011 Amended Budget 2012 Proposed Budget Visitors and Convention Bureau promotes convention and tourist activities for the City of Yakima. (410)(') $180,000 $165,000 $175,000 Sports Commission promotes Yakima's ability to host sporting events and sports related conventions. (410) 58,073 55,073 55,073 Promotion (441) 4,419 5,000 5,000 Marketing (444) 9,000 9,000 9,000 Debt Service (780 & 830) 10,833 10,952 10,952 Consultant Fee highlights the positive aspects of living, visiting and meeting in Yakima through advertising by the YVVCB ($25,000), and assistance in operating the Visitor Information Center ($40,000). (41G) 95,000 65,000 65,000 Total Account 410 $357,325 $310,025 $320,025 (1) 2012 Policy Issue for Professional Services - increase of $10,000. This budget includes funds established by the City for use by the Mayor's office to purchase promotional items for visiting VIP's. Also included are funds for a two page, full color ad in the Yakima Valley Visitors Guide and funds to support the Committee for Downtown Yakima. (1) 2010 Service Unit 324 - Tourist Promotion Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 400 Other Services and Charges 410 Professional Services $333,073 440 Advertising 13,420 Total 346,493 780 Intergovernmental Loans 10,714 830 Debt Service - External Ltd - Int. 118 Total Expenditures - Service Unit 324 $357,325 $285,073 $220,055 $285,073 14,000 11,397 14,000 299,073 231,452 299,073 10,714 0 10,715 237 0 237 $310,024 $231,452 $310,025 $295,073 103.5 103.5 14,000 100.0 100.0 309,073 103.3 103.3 10,715 100.0 100.0 237 100.0 100.0 $320,025 103.2 103.2 Service Unit 325 - Yakima Center Management This service unit plans, directs, administers and oversees the operations of the center. Account 410 Professional Services - This account covers the cost for contracting security guards. Security is a mandatory service provided at the Convention Center. This account also covers management fees to the Bureau, and all payroll fees for the Convention Center staff. The Convention Center staffing expenses includes salaries, taxes, L&I and insurance costs. For 2012, there is a policy issue for a Management Fee increase of $14,650 which will help cover increased staffing costs. Account 440 Advertising - These funds are used to maintain the website, provide internet service to the building (both hard wired and wireless) and advertising in publications or online to attract business to the Center. In 2011 the Internet was substantially upgraded. Cost for this service has risen along with the upgrade. This is an absolute necessity in our industry and is expected from all planners and attendees. 2012 Adopted Budget • Community & Economic Development - 53 Account 470 Public Utility Services - The following chart indicates the actual 2010 utility charges, as well as the 2011 year-end estimate and the proposed 2012 figures. Pacific Power Natural Gas Water and Refuse Total Utility Charges (1) 2010 Service Unit 325 - Yakima Center Mgmt Actual 2011 2012 2010 Year -End Proposed Actual Estimate Budget $95,690 $102,739 $105,000 42,259 47,000 51,000 21,691 24,100 28,960 $159,640 $173,839 $184,960 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office and Operating Supplies $67,133 400 Other Services and Charges 410 Professional Services 674,779 420 Communications 15,980 430 Transportation / Training 329 440 Advertising 6,807 450 Operating Rentals and Leases 76 460 Insurance 16,688 470 Public Utility Services 159,641 480 Repairs and Maintenance 43,432 490 Miscellaneous 5,419 Total 923,151 900 Interfund Payment for Services 960 Interfund Insurance Services 22,457 990 Interfund Administrative 71,977 Total 94,434 Total Expenditures - Service Unit 325 $1,084,719 $60,000 $47,166 $60,000 690,350 503,902 674,350 18,000 11,699 16,000 1,000 0 500 5,000 6,199 9,000 200 0 0 17,000 13,968 15,000 175,339 118,628 173,839 42,000 31,254 42,000 3,000 4,768 6,200 951,889 690,418 936,889 23,131 23,131 23,131 70,104 52,578 70,104 93,235 75,709 93,235 $1,105,124 $813,292 $1,090,124 $65,000 108.3 108.3 690,000 100.0 102.3 16,835 93.5 105.2 1,000 100.0 200.0 10,000 200.0 111.1 200 100.0 17,000 100.0 113.3 184,960 105.5 106.4 46,000 109.5 109.5 6,000 200.0 96.8 971,995 102.1 103.8 25,444 64,909 90,353 $1,127,348 110.0 92.6 96.9 102.0 110.0 92.6 96.9 103.4 Service Unit 325, 645 and 699 - Revenues The following table details Yakima Center resources from 2010 through the 2012 proposed budget: 54 - Community & Economic Development • 2012 Adopted Budget Yakima Center Revenue 2011 2012 2010 Year-end Proposed Actual Estimates Budget Service Unit 325 Equipment Rentals $57,788 $55,000 $60,000 Space Rent 330,470 375,000 385,000 Office Rent 1,200 1,200 1,200 Food Service 268,253 260,000 280,000 Tenant Insurance 2,550 3,000 3,000 Miscellaneous Revenue 19,886 30,000 30,000 Total Revenue SU 325 680,147 724,200 759,200 Service Unit 645 Public Facilities Transfer 150,000 115,000 139,000 Service Unit 699 Beginning Fund Balance Hotel / Motel Tax Interest From Investments Total Revenue SU 699 Total Revenue (1) 2010 Service Unit 325, 645 & 699 - Rev. Actual 245,143 545,200 118 178,564 545,200 100 162,915 545,200 50 790,461 723,864 708,165 $1,620,608 $1,563,064 $1,606,365 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues - Service Unit 325 360 Revenues $680,147 Revenues - Service Unit 645 390 Other Financing Sources $150,000 Revenues - Service Unit 699 270 Beginning Balance $245,143 310 Taxes 545,200 360 Miscellaneous Revenues 118 Total Revenues - Service Unit 699 $790,461 $699,200 $578,803 $724,200 $115,000 $57,500 $115,000 $178,688 $178,564 $178,564 545,200 386,492 545,200 100 9 100 $723,988 $565,065 $723,864 $759,200 108.6 104.8 $139,000 120.9 120.9 $162,915 91.2 91.2 545,200 100.0 100.0 50 50.0 50.0 $708,165 97.8 97.8 2012 Adopted Budget • Community & Economic Development - 55 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE TOURISM PROMOTION AREA - 173 Interim City Manager President and CEO - YVVCB Convention Center General Manager Michael Morales John Cooper Connie Upton DEFINITION The Tourism Promotion Area Ordinance was established on April 13, 2004 as a result of a petition process by local hotels. The Department of Revenue collects Tourism Promotion Assessments from guests staying at area hotels and disburses them to the City of Yakima for the annual Tourism Promotion Area (TPA) Budget. The City contracts with the Yakima Valley Visitors and Convention Bureau to manage the Tourism Promotion Area and budget. Revenue paid to the City of Yakima by the Department of Revenue is then disbursed in its entirety to the YVVCB to market the destination, regional event facilities and attractions to tourists and groups. The service units in this division are: Service Unit 324 - Tourist Promotion Service Unit 699 - General Revenues BUDGET SUMMARY Dept 173 Tourism Promotion Area (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 324 Tourist Promotion $388,980 Revenue Summary By Service Unit 324 Tourist Promotion $388,980 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 400 Other Services and Charges $414 0 $403,205 $272,903 $378,205 $353,205 $272,903 $378,205 $414 $414 $414 (50,000) 0 0 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $586,000 145.3 154.9 $586,000 165.9 154.9 $414 (49,586) $414 $414 $414 100.0 100.0 0 0.0 $414 (0.8) 100.0 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Actual Budget 9/30/11 Year -End Budget 2 to 5 Total $388,980 $403,205 $272,903 $378,205 $586,000 145.3 100.0 56 - Community & Economic Development • 2012 Adopted Budget EXPLANATORY NARRATIVE Service Unit 324 — Tourist Promotion The Yakima Valley Visitors and Convention Bureau will implement the marketing activities listed below, pending final approval by the TPA Commission in late October. These services will include advertising campaign management, sales and promotion of all facilities, events and attractions for conventions/groups, sporting events, and leisure travelers. This program is designed to increase the number of overnight visitors to Yakima and the Yakima Valley. Outlined below is a summary of the TPA expenditures by category for 2012: Travel Trade Shows $9,000 Marketing, FAM Tours 137,000 Visitor Guide Distribution 10,700 Administrative 35,000 Sports / Conf. Dev / WIAA 43,000 Payroll Expenses u) 289,600 Convention / Group Sales Marketing 33,700 P.R. Campaign 28,000 Total $586,000 (1) These are sales positions necessary to bring and service conventions, sporting groups, motor coach tours, etc. to all event facilities and attractions in Yakima. Account 410 Professional Services — This account pays for the marketing agreement with the Yakima Valley Visitors and Convention Bureau. This covers the cost of implementing the 2012 TPA Marketing Plan, as well as office overhead, bookkeeping and audits, equipment, software and management. It is similar to the management fee charged for the management of the Convention Center. Revenues are generated by an assessment of guests staying at hotels/motels within the TPA. Service Unit 324 — Tourist Promotion Expenses 410 Professional Services Revenues 310 Taxes (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Actual Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $388,980 $403,205 $272,903 $378,205 $388,980 $353,205 $272,903 $378,205 $586,000 145.3 154.9 $586,000 165.9 154.9 Service Unit 699 — General Revenues General Revenue for the Tourist Promotion Area fund is the balance carried forward from year to year. This is maintained at $414. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $414 $414 $414 $414 $414 100.0 100.0 2012 Adopted Budget • Community & Economic Development — 57 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE YAKIMA CONVENTION CENTER CAPITAL - 370 Interim City Manager President and CEO - YVVCB Convention Center General Manager Michael Morales John Cooper Connie Upton DEFINITION The Yakima Convention Center Capital Fund is used to account for major facility upgrades and purchases, and is contained in Service Unit 328. Reserves for major facility maintenance typically come from Hotel/Motel Tax and/or the Public Facilities District State Sales Tax credit. The Public Facilities Board, in preparation for the next four to five years of capital expenditures, is increasing the transfer of funds in 2012 to ensure adequate funding is available for future scheduled projects. Maintaining a building of this importance to the City and the Valley is critical for its future success. Therefore, it behooves us to plan ahead. The service units in this division are: Service Unit 328 - Capital Improvement Service Unit 699 - General Revenues BUDGET SUMMARY Dept 370 Convention Center Cap (1) 2010 Expenditure Summary By Service Unit Actual 328 Capital Improvement $574,541 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End Revenue Summary By Service Unit 699 General Revenues $464,377 Fund Balance Beginning Balance $487,629 Revenues Less Expenditures (110,164) Ending Balance $377,465 $525,143 $344,621 $525,143 $429,558 $205,818 $429,558 $330,695 $377,465 $377,465 (95,586) (138,803) (95,586) (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $150,000 28.6 28.6 $226,500 52.7 52.7 $235,109 $238,662 $281,879 $281,879 85.2 74.7 76,500 (80.0) (80.0) $358,379 152.4 127.1 58 - Community & Economic Development • 2012 Adopted Budget Expenditure Summary By Type 300 Supplies 400 Other Services and Charges 600 Capital Outlays Total Expenditures (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End EXPLANATORY NARRATIVE $219,146 348,782 6,614 $574,541 $182,729 $86,350 $182,729 342,414 258,271 342,414 0 0 0 $525,143 $344,621 $525,143 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $120,000 65.7 80.0 30,000 8.8 20.0 0 0.0 $150,000 28.6 100.0 0/0 Service Unit 328 - Capital Improvement This service unit funds tables, chairs and other equipment as needed. Upgrades including new carpeting, plus roofing, lighting, sound, restroom and HVAC upgrades were completed in 2011, therefore this account will have minimal activity in 2012. (1) 2010 Service Unit 328 - Capital Impr. Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 350 Small Tools and Equipment $219,146 400 Other Services and Charges 410 Professional Services 6,170 480 Repairs and Maintenance 342,612 Total 348,782 640 Machinery & Equipment 6,614 Total Expenditures - Service Unit 328 $574,541 $182,729 $86,350 $182,729 75,000 331 75,000 267,414 257,940 267,414 $120,000 65.7 65.7 342,414 0 258,271 342,414 0 0 5,000 25,000 30,000 0 $525,143 $344,621 $525,143 $150,000 6.7 6.7 9.4 9.4 8.8 8.8 * 28.6 28.6 Service Unit 699 - General Revenues Hotel / Motel tax revenue and the Public Facility District generate the revenue for this account. Service Unit 699 - General Revenues (1) (2) 2011 2010 Amended Actual Budget (3) (4) (5) (6) (7) 2011 2011 2012 % Chng % Chng Actual Estimated Projected From From 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $487,629 310 Taxes 151,935 330 Intergovernmental Revenues 258,942 360 Miscellaneous Revenues 500 390 Other Financing Sources 53,000 Total Revenues - Service Unit 699 $952,006 $330,695 120,000 304,058 500 5,000 $377,465 90,000 113,318 $377,465 120,000 304,058 0 500 5,000 2,500 $760,253 $583,282 $807,022 $281,879 85.2 74.7 120,000 100.0 100.0 0 0.0 0.0 500 100.0 100.0 106,000 2120.0 2120.0 $508,379 66.9 63.0 2012 Adopted Budget • Community & Economic Development - 59 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE CAPITOL THEATRE - 171 Interim City Manager Michael Morales Capitol Theatre Executive Director Steven J. Caffery DEFINITION By contract with the Capitol Theatre Committee (CTC), the City is responsible for major upkeep and maintenance of this facility as well as fire, casualty and extended coverage insurance. The CTC is responsible for programmatic, administrative and operational expenses. Annually, a thorough needs study is undertaken by the Theatre staff in order to update our ongoing capital plan. This is necessary in order to maintain a viable and aesthetically appealing facility. The Capitol Theatre Committee procured a $500,000 appropriation from the State of Washington in 2003 and another $450,000 appropriation from the Federal Government in 2004. Both were designated for capital improvements. The bulk of the State's appropriation went to replacing the HVAC chiller unit and expanded women's restroom facilities (by removing the administrative offices previously located in the basement level of the Theatre). The Federal grant was used to paint the outside of the Theatre (especially the signs), upgrade theatre equipment and production capabilities, and upgrade facility lighting. In addition, the City allocated $250,000 from the Capitol Theatre Depreciation Reserve to replace the roof. In 2010, the Production Center was constructed. This expansion to the back of the Theatre facilitates larger productions and includes a 500 seat black box theatre, now known as the 4th Street Theatre. These facility upgrades are accounted for in the 322 Capitol Theatre Construction fund. Top priorities for 2012 are CTC's continuing maintenance of the newly -expanded facility and its equipment while working within budget and resource parameters. The intent is to always maintain a balance at year-end of over $50,000 in the Depreciation Reserve Fund; however, these funds are not sufficient to maintain the 30 -year old facility at levels expected by the City and community at large. Many of the formerly purchased capital items have been in service now for over 30 years (the Theatre opened again in 1978). The useful life of many items has been grossly overextended due to prior years' policy of constant repair and small part replacement. While this served to further extend the life of this outdated equipment, it only deferred the ultimate purchase. Repair is no longer cost effective, or possible, for these capital replacement items. The necessity for City support via this process continues to be essential. Accordingly, the CTC is requesting an increase in the management fee of $58,000 for 2012 (see budgeted policy issue for more information). 60 - Community & Economic Development • 2012 Adopted Budget The service units in this division are: Service Unit 433 Service Unit 638 Service Unit 648 Service Unit 699 - Performing Arts Facility - Capital Improvements - Capitol Theatre Ins. Reserve - General Reserves BUDGET SUMMARY Dept 171 Capitol Theatre (1) 2010 Expenditure Summary By Service Unit Actual 433 Performing Arts Facility $199,949 638 Capital Improvement 84,800 Total Expenditures $284,749 Revenue Summary By Service Unit 645 Interfund Distribution 648 Capitol Theatre Ins. Reserve 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget $261,400 84,800 $346,200 $200,727 $157,227 $200,727 84,800 59,658 84,800 $285,527 $216,885 $285,527 (6) (7) % Chng % Chng From From 2to5 4to5 130.2 130.2 100.0 100.0 121.3 121.3 $0 71,927 198,895 $270,822 $6,000 71,927 202,250 $3,000 53,945 143,875 $6,000 71,927 192,250 $280,177 $200,821 $270,177 $55,000 71,927 197,250 $324,177 $128,804 (13,927) $114,877 $118,232 $114,877 $114,877 (5,350) (16,065) (15,350) $112,882 $98,813 $99,527 $99,527 (22,023) $77,504 916.7 916.7 100.0 100.0 97.5 102.6 115.7 120.0 84.2 86.6 411.6 143.5 68.7 77.9 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 300 Supplies $23,400 $23,400 $20,079 $23,400 $23,400 100.0 6.8 400 Other Services and Charges 235,400 235,400 170,079 235,400 293,400 124.6 84.8 900 Interfund Payment for Services 25,949 26,727 26,727 26,727 29,400 110.0 8.5 Total Expenditures $284,749 $285,527 $216,885 $285,527 $346,200 121.3 100.0 EXPLANATORY NARRATIVE Service Unit 433 - Performing Arts Facility The Capitol Theatre Operating Agreement has been in place since October 4, 1988. Currently, ongoing operating repair and maintenance expenses are included in the management fee. An allocation of Hotel/Motel Tax and revenues from the Cable TV Utility Tax plus a transfer from the Public Facilities District -Capitol Theatre Fund (Fund 174) funds the management fee and the insurance charge in Service Unit 641. 2012 Adopted Budget • Community & Economic Development - 61 Account 410 Professional Services - This includes the City portion of the management fee and includes repair and maintenance costs as noted above. Service Unit 433 - Perf. Arts Facility Expenses 410 Professional Services 960 Interfund Insurance Services Total Expenditures - Service Unit 433 (1) 2010 Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $174,000 25,949 $199,949 $174,000 $130,500 $174,000 26,727 26,727 26,727 $200,727 $157,227 $200,727 $232,000 29,400 $261,400 133.3 110.0 130.2 133.3 110.0 130.2 Service Unit 638 - Capital Improvements The Capitol Theatre requests that the Depreciation Reserve Fund be utilized for items of major importance in maintaining an efficient and safe public facility operation. In 1983 the Council approved a policy issue establishing a Depreciation Reserve for the Theatre funded through a portion of the interest earnings from the Capitol Theatre Insurance Reserve Fund. The amount necessary to be transferred in 2012 to meet the depreciation schedule is $71,927. (1) 2010 Service Unit 638 - Capital Impr. Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 Proj ected Budget % Chng % Chng From From 2to5 4to5 Expenses 350 Small Tools and Equipment $23,400 400 Other Services and Charges 450 Operating Rentals and Leases $36,218 470 Public Utility Services 160 480 Repairs and Maintenance 25,022 Total 61,400 Total Expenditures - Service Unit 638 $84,800 $23,400 $20,079 $23,400 $36,400 $22,253 $36,400 0 258 260 25,000 17,068 24,740 61,400 39,579 61,400 $84,800 $59,658 $84,800 $23,400 100.0 100.0 $36,400 260 24,740 61,400 $84,800 100.0 100.0 100.0 99.0 100.0 100.0 100.0 100.0 100.0 Service Units 645, 648 and 699 - Revenues Revenues for the Capitol Theatre consist of a portion of Hotel/Motel Tax, a 1% Cable Utility Tax, a transfer from the Public Facilities District -Capitol Theatre fund and an operating transfer from the Capitol Theatre Reserve. (1) 2010 Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues - Service Unit 645 390 Other Financing Sources Revenues - Service Unit 648 390 Other Financing Sources Revenues - Service Unit 699 270 Beginning Balance 310 Taxes 360 Miscellaneous Revenues Total Revenues - Service Unit 699 $0 $71,927 $128,804 198,645 250 $327,699 $6,000 $3,000 $6,000 $71,927 $53,945 $71,927 $118,232 202,000 250 $114,877 $114,877 143,875 192,000 0 250 $320,482 $258,753 $307,127 $55,000 916.7 916.7 $71,927 100.0 100.0 $99,527 197,000 250 $296,777 84.2 97.5 100.0 92.6 86.6 102.6 100.0 96.6 62 - Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE CAPITOL THEATRE CONSTRUCTION - 322 Interim City Manager Michael Morales Capitol Theatre Executive Director Steven J. Caffery DEFINITION The Capitol Theatre Construction Fund was reactivated in 2004 to account for major facility upgrades, and is contained in Service Unit 638. The service units in this division are: Service Unit 638 - Capital Improvement Service Unit 699 - General Revenues Budget Summary Dept 322 Capitol Theatre Const. (1) 2010 Expenditure Summary By Service Unit Actual 638 Capital Improvement $4,439,534 Revenue Summary By Service Unit 638 Capital Improvement 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 400 Other Services and Charges 600 Capital Outlays Total Expenditures $128,341 5,000 $133,341 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $65,045 $13,519 $65,000 $0 0 $0 0 $0 0 $0 0.0 0.0 $0 0 * * * * $0 $0 $0 $0 $4,430,420 (4,306,193) $124,227 $25,420 $124,227 $124,227 (65,045) (13,519) (65,000) ($39,625) $110,707 $59,227 $59,227 233.0 47.7 0 0.0 0.0 $59,227 (149.5) 100.0 (1) 2010 Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Amended Actual Estimated Projected From Budget 9/30/11 Year -End Budget 2 to 5 Of Total $104,579 4,334,955 $4,439,534 $0 $0 $0 65,045 13,519 65,000 $65,045 $13,519 $65,000 $0 0 0.0 * $0 0.0 0.0 * 2012 Adopted Budget • Community & Economic Development - 63 EXPLANATORY NARRATIVE Service Unit 638 — Capital Improvement In 2009, a budgeted policy issue was approved by the City Council for an expansion to the Capitol Theatre. The expansion included a new Production Center (attached to the back of the Theatre) which was completed in 2010 and a Pavilion (a support annex and administrative office on the comer of Yakima Avenue and 3rd Street) which will be completed when additional funding sources become available. During 2008, expansion activities began with the relocation of the utilities in back of the Theatre, as well as work on the construction design for both the Production Center and the Pavilion. In 2009, designs were finalized and approved for the Production Center, at a total project cost of $6.6 million, higher than originally projected. Higher construction costs, coupled with a reduction in fundraising revenues due to current economic conditions, led to the decision to begin construction of the Production Center only in 2009, and wait until economic conditions improve and additional funding sources become available to construct the Pavilion. In August 2009, the City issued approximately $7 million of general obligation bonds, which is being repaid by a 25 year revenue stream of Public Facilities Sales Tax credit collections dedicated to the Capitol Theatre project. The sales tax credit collections commenced in 2008 and provided approximately $390,000 in the first year, which paid for the relocation of utilities in preparation for the Production Center project. The remaining 24 years of sales tax credit collections will provide debt service on the bonds. Ground breaking for the Production Center was held on September 8, 2009. Construction was substantially completed by the end of 2010. Account 410 Professional Services - Funds are typically budgeted in this line item for professional services, however no funds are budgeted for 2012 as the Production Center project is complete. Account 650 Construction Projects - This account has been used to account for projects such as the recently completed Production Center. Revenues for Service Unit 638 typically come from Public Facilities Sales Tax Credit collections (the projected excess of collections after debt service is paid on the bonds). The majority of the Public Facilities Sales Tax Credit collections is used to pay debt service on the bonds and is accounted for in Fund 174 - Public Facilities District - Capitol Theatre. For 2012, since there are no capital projects planned, any excess sales tax collections are being transferred to the Capitol Theatre Operating Fund (Fund 171). 64 — Community & Economic Development • 2012 Adopted Budget (1) 2010 Service Unit 638 — Capital Impr. Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services 650 Construction Projects Total Expenditures — Service Unit 638 Revenues 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues — Service Unit 638 $104,579 4,334,955 $4,439,534 $0 $0 $0 65,045 13,519 65,000 $65,045 $13,519 $65,000 $106,341 22,000 $128,341 $0 0 $0 0 $0 0 $0 $0 $0 $0 0 0.0 $0 0.0 $0 * 0 * $0 * * 0.0 0.0 * * Service Unit 699 - General Revenue Revenue consists of the remaining fund balance - no new revenue is projected for 2012. (1) 2010 Service Unit 699 — General Revenue Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues — Service Unit 638 $4,430,420 5,000 $4,435,420 $25,420 $124,227 $124,227 0 0 0 $59,227 0 233.0 * 47.7 * $25,420 $124,227 $124,227 $59,227 233.0 47.7 2012 Adopted Budget • Community & Economic Development — 65 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE ENGINEERING - 041 GENERAL FUND Interim City Manager Michael Morales City Engineer Doug Mayo, PE DEFINITION The Capital Projects Management and Engineering Division is responsible for the administration and preparation of reports, designs, plans, specifications, funding applications, construction inspection, and cost estimates for state, federal, and locally funded construction projects, local improvement districts and private development projects. The division's projects are accounted for in a number of funds, including but not limited to, Arterial Street 142, Transportation Improvement 143, Yakima Revenue Development Area 323, REET 1 Public Works Trust 342, REET 2 Capital Project Fund 343, and Cumulative Reserve for Capital Improvement 392. In addition to those capital funds managed by the division, staff provides services for several capital projects for other City departments and Federal Aid contract administration assistance to adjacent communities from time to time. Other services provided by this division include determining and acquiring right-of-way needs for public infrastructure projects; coordinating and supervising work of private developers; providing survey and inspection services on public works projects such as sewers, domestic water, irrigation and streets; providing utility connection information and other information concerning City facilities; and providing administrative and technical engineering assistance to other divisions within the City. 66 - Community & Economic Development • 2012 Adopted Budget AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1271 City Engineer 1.00 1.00 1.00 3115 Project Engineer (9 1.00 0.00 0.00 3120 Design Engineer(') 2.00 3.00 3.00 3130 Development Engineer(2) 1.00 0.00 0.00 4141 Construction Inspector(3) 2.00 2.00 1.00 8701 Street Inspector 1.00 1.00 1.00 10601 Engineering Contracts Specialist 1.00 1.00 1.00 11101 Construction Supervisor 1.00 1.00 1.00 11104 Senior Engineer 1.00 1.00 1.00 11106 Surface Water Engineer 1.00 1.00 1.00 11107 Chief Engineer 1.00 1.00 1.00 Total Personnel') 13.00 12.00 11.00 (1) One vacant project engineer position eliminated, one design engineer position added in 2010. (2) Development Engineer position eliminated in 2011 budget. (3) Construction Inspector position eliminated in 2012 budget. (4) 4.93 FTE's are funded by Stormwater (441), Wastewater (473), Water (474), and / or Irrigation (475). This is the same as 2011. BUDGET SUMMARY Dept 041 Engineering (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 528 Capital Improvements Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 900 Interfund Payment for Services Total Expenditures $954,014 (1) 2010 Actual $757,250 $537,424 $748,588 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $702,486 197,252 899,738 14,104 18,591 21,580 $954,014 $543,763 $381,340 $523,791 155,679 114,657 157,621 699,442 15,500 22,521 19,787 495,997 13,150 11,218 17,060 681,413 17,268 30,121 19,787 $757,250 $537,424 $748,588 $702,274 92.7 93.8 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $483,562 88.9 68.9 153,471 98.6 21.9 637,033 91.1 90.7 19,000 122.6 2.7 23,087 102.5 3.3 23,154 117.0 3.3 $702,274 92.7 100.0 2012 Adopted Budget • Community & Economic Development - 67 EXPLANATORY NARRATIVE Service Unit 528 — Capital Improvement Work planned for 2012 is expected to include the following types of projects: • Utility Rehabilitation • Sidewalk Safety Projects • Intersection Signal Projects • Intersection Paving Projects • Utility Installation • Citizen, City Manager and Council Requests • Maintain and Update Records and Maps • Legal Descriptions • Street Break Inspections • Six Year Transportation Improvement Program • Grant Applications and Prospectus for ISTEA, SAFETEA-LU, AIP, TIB, HES, TPP, STP, etc. • Budget Preparation • LID Information and Administration • Division Accounting and Time Records • Assistance to Other City Departments • Admin. Federal Funded Projects f/ Union Gap • Stormwater Analysis and Review All of the 2012 Engineering Division budget will be expended in this service unit. Account 120 Overtime - A minimum amount is budgeted for overtime. Overtime may be required for coverage by inspectors when various contractors on several different projects are working different hours. Account 410 Professional Services - This account is used to compensate for additional project workloads, such as surveying. The division is asked to respond and provide information on short notice for a number of private and public development issues, and this line item provides the flexibility to engage professional services on an as needed basis, rather than through a full time staff position. Annual license fees for professional software and software upgrades are also paid from this line. This Fund is financed by the City's General Fund. However, staff time is charged to numerous public and private projects. Private developers pay design review and inspection fees that benefit the General Fund. This private revenue stream has decreased dramatically from $296,400 in 2008 to an estimate of $40,000 in 2012. Significant staff time is also charged to public projects. Public project funds can be used only for staff time that is directly related to the planning design and construction management of the project. This revenue, estimated to be $550,000 in 2012, the same as in 2011, also goes directly to the General Fund. (1) 2010 Service Unit 528 — Capital Impr. Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages 120 Overtime 130 Special Pay 140 Retirement / Term Cashout Total $679,764 453 122 22,147 702,486 $542,641 1,000 122 0 $381,299 $522,741 0 1,000 40 50 0 0 $482,497 88.9 92.3 1,000 100.0 100.0 65 52.9 129.6 0 543,763 381,340 523,791 483,562 88.9 92.3 68 — Community & Economic Development • 2012 Adopted Budget 200 Personnel Benefits 300 Supplies 310 Office and Operating Supplies 320 Fuel Consumed 350 Small Tools and Equipment Total 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 440 Advertising 470 Public Utility Services 480 Repairs And Maintenance 490 Miscellaneous Total 900 Interfund Payment for Services 950 Interfund Opt Rental and Leases 960 Interfund Insurance Services Total Total Expenditures - Service Unit 528 Revenues 330 Intergovernmental Revenues 340 Charges for Goods and Services Total Revenues - Service Unit 528 197,252 155,679 114,657 157,621 153,471 98.6 97.4 6,567 8,000 5,952 8,000 9,000 112.5 112.5 7,234 6,500 6,655 8,268 9,000 138.5 108.9 303 1,000 544 1,000 1,000 100.0 100.0 14,104 15,500 13,150 17,268 19,000 122.6 110.0 0 5,000 327 10,000 3,000 60.0 30.0 10,691 10,721 7,498 10,221 10,187 95.0 99.7 2,110 1,000 566 1,000 1,000 100.0 100.0 0 100 0 100 100 100.0 100.0 37 0 (502) 100 100 * 100.0 2,171 1,000 0 1,000 1,000 100.0 100.0 3,582 4,700 3,329 7,700 7,700 163.8 100.0 18,591 22,521 11,218 30,121 23,087 102.5 76.7 12,083 10,005 7,278 10,005 12,394 123.9 123.9 9,497 9,782 9,782 9,782 10,760 110.0 110.0 21,580 19,787 17,060 19,787 23,154 117.0 117.0 $954,014 $757,250 $537,424 $748,588 $702,274 92.7 93.8 $1,041 $0 $0 $0 $0 * * 741,022 602,700 535,098 636,200 621,200 103.1 97.6 $742,063 $602,700 $535,098 $636,200 $621,200 103.1 97.6 2012 Adopted Budget • Community & Economic Development - 69 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE ARTERIAL STREET CAPITAL - 142 Interim City Manager Michael Morales City Engineer Doug Mayo, PE DEFINITION The Arterial Street Capital Fund is used for street improvement projects listed in the Six Year Transportation Improvement Program (STIP). The fund is used to provide local match to other funding sources, debt service, or as 100% funding for certain projects. 2012 projected .005 cent Gas Tax revenue for this fund is $606,000. Additional revenue is placed into this Fund from grants or loans. The amount and time of receipt is dependent on project approval and construction progress of each individual project. The timing is not usually coincidental with year-end. The service units in this division are: Service Unit 528 - Capital Improvement Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues BUDGET SUMMARY Dept 142 Arterial Street (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 528 Capital Improvements 645 Interfund Distribution Total Expenditures Revenue Summary By Service Unit 528 Capital Improvements 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $3,146,158 237,183 $3,383,341 $2,624,908 71,682 7,000 $2,703,591 $4,527,364 $1,313,009 $2,937,970 284,183 284,183 284,183 $4,811,547 $1,597,192 $3,222,153 $4,120,495 $849,401 $2,856,160 327,095 57,199 72,095 4,000 0 4,000 $4,451,590 $906,600 $2,932,255 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $4,270,295 94.3 145.4 284,183 100.0 100.0 $4,554,478 94.7 141.4 $4,376,152 57,199 4,000 $4,437,351 106.2 153.2 17.5 79.3 100.0 100.0 99.7 151.3 $1,197,061 (679,750) $517,311 $236,811 $517,311 $517,311 (359,957) (690,592) (289,898) ($123,146) ($173,282) $227,413 $227,413 96.0 44.0 (117,127) 32.5 40.4 $110,286 (89.6) 48.5 70 - Community & Economic Development • 2012 Adopted Budget (1) 2010 Expenditure Summary By Type Actual 400 Other Services and Charges $326 500 Intergov't Svcs / Other Interfund 237,183 600 Capital Outlays 2,808,255 700 Debt Service 337,577 Total Expenditures $3,383,341 EXPLANATORY NARRATIVE (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $5,000 284,183 4,344,208 178,156 $3,262 284,183 1,133,177 176,569 $5,000 284,183 2,754,602 178,368 $4,811,547 $1,597,192 $3,222,153 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $5,000 100.0 0.1 284,183 100.0 6.2 4,143,400 95.4 91.0 121,895 68.4 2.7 $4,554,478 94.7 100.0 Service Unit — 528 Capital Improvements Projects scheduled and budgeted for 2012 using this fund are: Fund 142 Expenditures Construction Projects 0000 Project Contingency 1867 Annual Traffic Control Program 1872 Annual Bridge Inspection 1875 Sidewalk Program 1957 WA Avenue Wetland Monitoring (9 2143 Nob Hill/Fair Avenue Rebuild (Design) 2167 William O. Douglas Restoration and Trail heads 2301 Powerhouse-WOD Trail 2272 W. Nob Hill Blvd 49th to 64th 2301 Powerhouse-WOD Trail 2012 Projected $105,000 20,000 5,000 15,000 3,500 49,900 100,000 200,000 2,700,000 950,000 Total Construction Projects $4,148,400 Debt Service 1493 Yak Ave/I-82 Bond Red (Op Transfer to Fund 283) (Mat Date Dec. 1, 2013) $65,333 1526 Fair Avenue (Maturity Date July 1, 2015) 55,381 1907 Ahtanum Road (Maturity Date June 1, 2011) 221 1944 River Road — N. 16th Ave to Fruitvale 218,850 2189 Fiesta Foods (Maturity Date June 1, 2012) 12,378 2241 S. 28th Curb and Gutter (Maturity Date June 1, 2012) (9 6,291 2249 Italstone 23rd Avenue-Ahtanum to Oak (Maturity Date June 1, 2013) 47,624 Total Debt Service $406,078 Total Fund 142 Expenditures $4,554,478 Account 410 Professional Services - Funds are budgeted in this line item for professional services such as electrical or mechanical engineering, architecture, or surveying. 2012 Adopted Budget • Community & Economic Development — 71 (1) 2010 Service Unit - 528 Capital Impr. Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services $326 600 Capital Outlays 610 Land 357,867 630 Improvements Other Than Bldg 473,996 650 Construction Projects 1,976,392 Total 2,808,255 780 Intergovernmental Loans 322,846 830 Debt Service - External Ltd - Int. 14,731 Total Expenditures - Service Unit 528 $3,146,158 $5,000 $3,262 $5,000 117,000 0 106,000 313,300 15,739 103,615 3,913,908 1,117,439 2,544,987 4,344,208 1,133,177 2,754,602 167,526 167,735 167,738 10,630 8,834 10,630 $4,527,364 $1,313,009 $2,937,970 $5,000 100.0 100.0 0 0.0 0.0 100,000 31.9 96.5 4,043,400 103.3 158.9 4,143,400 95.4 150.4 115,106 68.7 68.6 6,789 63.9 63.9 $4,270,295 94.3 145.4 Service Unit - 645 Interfund Distribution Represents transfers from other funds. (1) 2010 Service Unit - 645 Interfund Dist. Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $237,183 $284,183 $284,183 $284,183 Service Units 528, 645 and 699 - Revenues Revenues for these funds are detailed in the following charts. Fund 142 Revenues $284,183 100.0 100.0 2012 Projected 1526 Utilities' Contribution to PWTF Loan $57,199 1796 Engineering 500 1907 Special Assessment from SIED Loan Ahtanum 5,476 Gas Tax 606,000 Interest 4,000 2143 Nob Hill and Fair Avenue (Design) 43,175 2167 William O. Douglas Bridge Restoration and Trail heads 100,000 2189 Fiesta Foods 13,377 2249 Italstone 47,624 2272 W. Nob Hill Blvd 49th to 64th 2,410,000 2301 Powerhouse-WOD Trail 200,000 2311 64t1. Nob Hill to Tieton Dr. 950,000 Total Fund 142 Revenues $4,437,351 72 - Community & Economic Development • 2012 Adopted Budget 2012 Year Expenses and Revenues Projected 2011 Balance Forward 2011 Estimated Revenue 2011 Projected Expenditures Balance at end of 2011 2012 Revenues Total Estimated Resources 2012 Projected Expenditures Balance at end of 2012 (1) 2010 Service Units 528, 645 & 699 -Rev. Actual $517,311 2,932,255 3,222,153 227,413 4,437,351 4,664,764 4,554,478 $110,286 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues - Service Unit 528 330 Intergovernmental Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues - Service Unit 528 Revenues - Service Unit 645 380 Non -revenues 390 Other Financing Sources Total Revenues - Service Unit 645 Revenues - Service Unite 699 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues - Service Unit 699 $2,500,597 0 4,311 120,000 $2,624,908 $3,639,517 $733,024 $2,248,157 500 1,194 1,695 480,478 115,182 606,308 0 0 0 $4,120,495 $849,401 $2,856,160 $4,119,175 113.2 500 100.0 246,477 51.3 10,000 $4,376,152 183.2 29.5 40.7 * 106.2 153.2 $57,199 14,483 $71,682 $57,199 269,896 $57,199 0 $57,199 14,896 $57,199 100.0 0 0.0 17.5 $327,095 $57,199 $72,095 $57,199 100.0 0.0 79.3 $57,199 14,483 $71,682 $57,199 269,896 $57,199 0 $57,199 14,896 $327,095 $57,199 $72,095 $57,199 100.0 100.0 0 0.0 0.0 $57,199 17.5 79.3 2012 Adopted Budget • Community & Economic Development - 73 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE PUBLIC WORKS TRUST FUND - 342 Interim City Manager Michael Morales City Engineer Doug Mayo, PE DEFINITION Fund 342 is used to track the debt service on capital improvement projects funded with State Public Works Trust Fund loans and the first 1/4% Real Estate Transfer Tax (REET 1) moneys the City receives. Additional revenue is placed into this fund from grants or loans. The amount and time of receipt is dependent on project approval and construction progress of each individual project. The timing is not usually coincidental with year-end. The service units in this division are: Service Unit 348 - Service Unit 528 - Service Unit 645 - Service Unit 699 - Capital Improvement Capital Improvement Interfund Distribution General Revenues BUDGET SUMMARY Dept 342 Public Works Trust (1) 2010 Expenditure Summary By Service Unit Actual 528 Capital Improvements $578,264 645 Interfund Distribution 332,541 Total Expenditures $910,805 Revenue Summary By Service Unit 348 Capital Improvement 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $516,570 75,000 13,000 $604,570 (2) 2011 Amended Actual Estimated Budget 9/30/11 Year -End (3) (4) 2011 2011 $297,869 $295,225 $343,285 446,542 307,542 332,542 $744,411 $602,767 $675,827 $500,000 $330,317 $380,000 75,000 75,000 75,000 3,000 0 3,000 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $371,840 124.8 108.3 346,542 77.6 104.2 $718,382 96.5 106.3 $578,000 $405,317 $458,000 $450,000 95,906 3,000 $548,906 $1,172,052 (306,235) $865,818 $844,773 $865,818 $865,818 (166,411) (197,450) (217,827) $678,362 $668,368 $647,991 $647,991 (169,476) $478,515 90.0 118.4 127.9 127.9 100.0 100.0 95.0 119.9 76.7 74.8 101.8 77.8 70.5 73.9 74 - Community & Economic Development • 2012 Adopted Budget Expenditure Summary By Type 500 Intergov't Svcs/Other Interfund 600 Capital Outlays 700 Debt Service Total Expenditures (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End EXPLANATORY NARRATIVE $390,968 451,366 68,471 $910,805 $504,967 $365,967 $390,967 55,000 14,638 55,000 184,444 222,162 229,860 $744,411 $602,767 $675,827 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $404,967 80.2 56.4 50,000 90.9 7.0 263,415 142.8 36.7 $718,382 96.5 100.0 Service Unit 528 — Capital Improvement In 2010, Yakima County made ADA improvements to the street and sidewalk to the west side of 2nd Street between "A" and MLK. In conjunction with this work, the City made improvements to the sidewalk to match the "Downtown theme". The County paid for the project under an agreement that the City will repay their allocation in three equal annual payments. The total City allocation was $175,277. The third payment is due April 30, 2012. In 2011-2012 the County will pay for additional sidewalk continuing the "Downtown Theme". This sidewalk shall extend from "A" to MLK on the East side of N. 1St St. The City will repay their allocation in five equal annual payments starting in 2013. 2012 Project Proposed Number Project Budget 2285 2nd and "A" Sidewalk Improvements Projects scheduled and budgeted for 2012 using 342 funds are: $58,425 2012 Project Proposed Number Project Budget 1783 2011 City Hall Renovation (Continuation) The obligations for loan repayments from this fund are: $50,000 Project 2012 Date of Year Number Project Debt Maturity 2009 1818 Yakima Railroad Grade Separations $167,509 7/1/29 2012 Adopted Budget • Community & Economic Development — 75 (1) 2010 Service Unit 528 - Capital Impr. Actual Expenses 520 Intergovernment Agreements $58,427 620 Buildings 451,366 780 Intergovernmental Loans 60,669 830 Debt Service - External LTD - Int. 7,802 Total Expenditures - Service Unit 528 $578,264 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $58,425 55,000 173,389 11,055 $58,425 14,638 215,055 7,107 $58,425 55,000 215,055 14,805 $297,869 $295,225 $343,285 $58,425 50,000 215,086 48,329 $371,840 100.0 90.9 124.1 437.2 124.8 100.0 90.9 100.0 326.4 108.3 Service Unit 645 - Interfund Distribution Revenues consist of interest and payments from other divisions. Current Interfund Distributions are as follows: Year Project Number Project 2012 Date of Debt Maturity 1989 0000 SunDome (operating transfer to General Fund) $40,000 12/1/23 Interfund transfers scheduled and budgeted for 2012 using 342 funds are: Project Number Project 2012 Proposed Budget 2105 Fire Station 92 WV Addition (operating transfer to 332) $71,935 2212 Upper Kiwanis Development (operating transfer to 331) 114,000 2230 3rd Avenue - Mead to Chestnut (operating transfer to Fund 142) 120,607 Total Scheduled Interfund Distributions $346,542 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 645 - Interfund Dist. Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $332,541 $446,542 $307,542 $332,542 $346,542 77.6 104.2 Revenues 380 Non -revenues $24,375 $24,375 $24,375 $24,375 $0 0.0 0.0 390 Other Financing Sources 50,625 50,625 50,625 50,625 95,906 189.4 189.4 Total Revenues - Service Unit 645 $75,000 $75,000 $75,000 $75,000 $95,906 127.9 127.9 Service Units 348 and 699 - Revenues The yearly expense of construction payments and loan repayments continues to exhaust the anticipated real estate tax revenue. Anticipated revenues are as follows: 76 - Community & Economic Development • 2012 Adopted Budget Project Local Real Estate Excise Tax Interest Project 1818 Stormwater Loan Total Anticipated Revenues Expenses and Revenues Balance Forward Estimated Revenue Projected Expenditures Balance at the end of 2012 Service Units 348 and 699 — Revenues 2012 Proposed Budget $450,000 3,000 95,906 $548,906 2012 Projected $647,991 548,906 718,382 $478,515 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 310 Taxes Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues — Service Unit 699 $516,570 $500,000 $330,317 $380,000 $450,000 90.0 118.4 $1,172,052 $844,773 $865,818 $865,818 $647,991 76.7 74.8 13,000 3,000 0 3,000 3,000 100.0 100.0 $1,185,052 $847,773 $865,818 $868,818 $650,991 76.8 74.9 2012 Adopted Budget • Community & Economic Development — 77 PUBLIC WORKS TRUST CONSTRUCTION FUND REVENUES AND EXPENDITURES 2000 - 2010 2000 2001 2002 2003 Revenues (1986 to 2005) Local Real Estate Excise Tax $376,088 $366,997 $472,809 $645,074 Interest From Investments 5,896 2,620 1,510 990 Residual Equity Transfer(Water/Wastewater) 24,375 24,375 24,375 24,375 Operating Transfer(Street) 16,875 16,875 0 0 Operating Transfer(Irrigation) 33,750 33,750 16,875 16,875 Public Works Trust Loan 0 0 33,750 33,750 Interlocal Grant Yakima County - Purchasing 0 0 0 0 Total Revenues $456,984 $444,617 $549,319 $721,064 Expenditures Debt Service (PWTF -1818 Underpass: End Date 2031) $0 $0 $0 $0 Debt Service (P0653 - Tieton Dr.: Maturity - 2006) 45,284 44,147 43,011 41,874 Debt Service (P1133 - Nob Hill Over Pass: Maturity - 2007) 11,101 10,998 10,895 10,792 Debt Service (P1355 - Fruitvale Canal Wasteway: Maturity - 2010) 8,194 8,003 7,812 7,620 Debt Service (P1367 - Resignalization: Maturity - 2010) 46,155 45,733 45,312 44,890 Debt Service (P1455 - Fruitvale Canal Phase II: Maturity - 2012) 81,600 79,779 77,959 76,139 Op Transfer - General Fund (SunDome Co. Bond: Maturity 2006 - 08) 40,000 40,000 40,000 40,000 Op Transfer - Debt Service Fund (1998 Street Bond: Maturity - 2008) 60,000 60,000 60,000 60,000 Op Transfer - Debt Service Fund (2007 Fire St. Bond: Maturity - 2022) 0 0 0 0 Op Transfer - Debt Service Fund (2008 3rd / Mead Ave : Maturity - 2019) 0 0 0 0 Project #1783 - City Hall Facility / Parking Improvement 242,816 85,077 34,521 28,928 Project #2118 - Miller Pool Demolition / Basketball Court 0 0 0 0 Project #2214 West Nob Hill Grind and Overlay 0 0 0 0 Project #2285 2"d St Sidewalk County 0 0 0 0 Professional Service Assembly Hall 0 0 0 0 Parking Maintenance 0 0 0 0 Capital Transfer for Southeast Community Center Improvement P2169 0 0 0 0 Capital Transfer for Kiwanis 4th Ball Field P2171 0 0 0 0 Capital Transfer to Parks Capital Fund 0 0 0 0 Capital Transfer to Fire Capital Fund 0 0 0 0 Capital Transfer to CBD Capital Improvement Fund 0 0 0 0 Total Expenditures $535,150 $373,737 $319,510 $310,243 Balance Available ($78,166) $70,880 $229,809 $410,821 78 - Community & Economic Development • 2012 Adopted Budget PUBLIC WORKS TRUST CONSTRUCTION FUND REVENUES AND EXPENDITURES 2000 - 2010 2004 2005 2006 2007 2008 2009 2010 Total $706,670 $878,934 $894,037 $1,056,417 $755,841 $541,616 $516,570 $7,211,053 3,053 0 78,136 86,820 60,000 13,000 13,000 265,025 24,375 24,375 24,375 24,375 24,375 24,375 24,375 268,125 0 0 0 0 0 0 0 33,750 16,875 16,875 16,875 16,875 16,875 16,875 16,875 219,375 33,750 33,750 33,750 33,750 33,750 33,750 33,750 303,750 0 0 0 0 0 13,216 0 13,216 $784,723 $953,934 $1,047,173 $1,218,237 $890,841 $642,832 $604,570 $8,314,294 $0 $0 $0 $0 $0 $0 $5,072 $5,072 40,737 39,600 38,463 0 0 0 0 293,116 10,688 10,585 10,482 10,378 0 0 0 85,919 7,429 7,238 7,047 6,855 6,664 6,473 0 73,335 44,469 44,047 43,626 43,204 42,783 42,361 0 442,580 74,319 72,499 70,679 68,859 67,039 65,219 63,398 797,489 40,000 40,000 40,000 40,000 40,000 40,000 40,000 440,000 60,000 60,000 60,000 60,000 60,000 0 0 540,000 0 0 0 0 73,535 71,935 71,935 217,405 0 0 0 0 32,534 120,607 120,607 273,748 177,419 102,015 149,126 143,564 164,289 94,928 451,366 1,674,049 0 103,552 (28) 0 0 0 0 103,524 0 0 0 0 551,515 2,522 0 554,037 0 0 0 0 0 0 58,427 58,427 0 10,030 0 0 0 0 0 10,030 0 0 0 0 2,495 0 0 2,495 0 0 160,000 0 0 0 0 160,000 0 0 550,000 0 0 0 0 550,000 0 0 0 200,000 250,000 250,000 50,000 750,000 0 0 0 200,000 176,465 178,065 50,000 604,530 0 0 0 0 0 50,000 0 50,000 $455,061 $489,566 $1,129,395 $772,860 $1,467,319 $922,110 $910,805 $7,685,756 $329,662 $464,368 ($82,222) $445,377 ($576,478) ($279,278) (306,235) $628,538 2012 Adopted Budget • Community & Economic Development - 79 CITY OF i i/t dila COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE REET 2, CAPITAL FUND - 343 Interim City Manager Michael Morales City Engineer Doug Mayo, PE DEFINITION Fund 343 is used to track capital improvement projects funded with the second 1/4% Real Estate Transfer Tax (REET 2) moneys the City receives. City Council enacted this tax as described in the Revised Code of Washington (RCW) to be used for capital improvement projects. The service units in this division are: Service Unit 348 - Capital Improvement Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues BUDGET SUMMARY Dept 343 REET 2 Capital Fund (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 348 Capital Improvement 528 Capital Improvements 645 Interfund Distribution Total Expenditures Revenue Summary By Service Unit 348 Capital Improvement 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $491,820 2,407 256,822 $751,048 $980,000 $676,495 $685,000 0 0 0 256,822 256,822 256,822 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $250,000 25.5 36.5 $1,236,822 $933,317 $941,822 0 256,822 100.0 $506,822 * 100.0 41.0 53.8 $516,570 5,000 $521,570 $500,000 $330,317 $380,000 2,000 0 2,000 $502,000 $330,317 $382,000 $450,000 2,000 $452,000 90.0 100.0 90.0 118.4 100.0 118.3 $1,069,426 (229,478) $839,948 $837,604 $839,948 $839,948 (734,822) (602,999) (559,822) $102,782 $236,949 $280,126 $280,126 (54,822) $225,304 33.4 7.5 219.2 33.4 9.8 80.4 80 - Community & Economic Development • 2012 Adopted Budget Expenditure Summary By Type 300 Supplies 500 Intergov't Svcs / Other Interfund 600 Capital Outlays Total Expenditures (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End EXPLANATORY NARRATIVE $350,000 376,822 24,226 $751,048 $250,000 $250,000 $250,000 511,822 256,822 256,822 475,000 426,495 435,000 $1,236,822 $933,317 $941,822 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $250,000 100.0 49.3 256,822 50.2 50.7 0 0.0 0.0 $506,822 41.0 100.0 2011 2012 2010 Amended Proposed Actual Budget Budget Expenditures Operating Supplies (Street repairs and maintenance) $350,000 $250,000 $250,000 Contribution for Yakima Ave. Pedestrian Improvements 136,215 136,215 136,215 Contribution for 3rd Ave Grind and Overlay 120,607 120,607 120,607 Nob Hill Bridge Repair 120,000 0 0 16th Ave. Grind / Overlay Nob Hill to Wash Ave. 21,820 435,000 0 River Road 2,407 0 0 Total Expenditure 751,048 941,822 506,822 Revenues 516,570 380,000 450,000 Local Real Estate Excise Tax 5,000 2,000 2,000 General Revenue 1,069,426 839,948 280,126 Balance from Previous Years 839,948 280,126 225,304 Balance Available $350,000 $250,000 $250,000 Service Unit 348 - Capital Improvement Revenue is placed into this fund from grants or loans. The amount and time of receipt is dependent on project approval and construction progress of each individual project. The timing is not usually coincidental with year-end, and receives approval from City Council annually for designated projects. There are no proposed capital projects for 2012. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 348 - Capital Impr. Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 310 Office And Operating Supplies $350,000 $250,000 $250,000 $250,000 $250,000 100.0 100.0 550 Interfund Subsidies 120,000 255,000 0 0 0 0.0 650 Construction Projects 21,820 475,000 426,495 435,000 0 0.0 0.0 Total Expenditures - Service Unit 348 $491,820 $980,000 $676,495 $685,000 $250,000 25.5 36.5 Revenues 310 Taxes $516,570 $500,000 $330,317 $380,000 $450,000 90.0 118.4 2012 Adopted Budget • Community & Economic Development - 81 Service Unit 645 - Interfund Distribution Interfund distributions for 2012 will be used to pay off bonds: Bond Project Date Number Project Amount 2007 2165 2006 Downtown Revitalization — Yakima Avenue $136,215 2008 2230 3rd Avenue Grind and Overlay — Mead to Chestnut 120,607 Total (1) 2010 Service Unit 645 — Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $256,822 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $256,822 $256,822 $256,822 $256,822 Service Unit 699 - General Revenues These revenues consist mainly of the beginning balance. $256,822 100.0 100.0 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 699 — General Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $1,069,426 $837,604 $839,948 $839,948 $280,126 33.4 33.4 360 Miscellaneous Revenues 5,000 2,000 0 2,000 2,000 100.0 100.0 Total Revenues — Service Unit 699 $1,074,426 $839,604 $839,948 $841,948 $282,126 33.6 33.5 82 — Community & Economic Development • 2012 Adopted Budget CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE LID CONSTRUCTION CONTROL FUND - 345 Interim City Manager Michael Morales City Engineer Doug Mayo, PE DEFINITION This fund is used to account for the resources and costs associated with Local Improvement District (LID) projects. Project expenses are covered by interest bearing warrants that are redeemable upon project completion either by individual payoffs, or from bond proceeds issued for the project. This fund does not maintain a reserve balance, as it is only used to account for the cost of LID projects that are reimbursed in full upon completion. During 2011, we sent letters to nearly 60 property owners in 2 areas of the City that did not have sewer asking for interest in forming an LID. We also sent letters to nearly 40 property owners in 1 area of the City asking for interest in forming an RID to improve their road. From none of these areas did we receive sufficient positive response to initiate an LID/RID. Therefore, we currently have none scheduled for 2012. The service units in this division are: Service Unit 218 - Capital Improvement Service Unit 699 - General Revenues BUDGET SUMMARY Dept 345 LID Const. Control Fund Expenditure Summary By Service Unit 218 Capital Improvement 699 General Revenues Total Expenditures Revenue Summary By Service Unit 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Actual Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $0 0 $16,115 19,272 $35,387 $0 0 $0 0 $0 0 * * $0 $0 $0 $0 $54,314 878,092 $932,407 $0 0 $0 0 $0 0 $0 0 * * * * $0 $0 $0 $0 ($897,020) 897,020 $0 $5,043 0 $0 0 $0 0 $0 0 0.0 * * * $5,043 $0 $0 $0 0.0 2012 Adopted Budget • Community & Economic Development - 83 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE CUMULATIVE RESERVE FOR CAPITAL IMPROVEMENTS - 392 Interim City Manager Michael Morales City Engineer Doug Mayo, PE DEFINITION Fund 392, the Cumulative Reserve for Capital Improvements Fund, accounts for various capital improvement projects that the City Council may deem appropriate. Currently the Yakima Railroad Grade Separations Project (1818), the Utility Services System Upgrade (2094), and the Consolidated Financial System Software (2292) are accounted for in this Fund. The service units in this division are: Service Unit 528 - Capital Improvement Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues BUDGET SUMMARY Dept 392 Cum Res For Capital Expenditure Summary By Service Unit (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 528 Capital Improvements Revenue Summary By Service Unit 528 Capital Improvements 645 Interfund Distribution Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 400 Other Services and Charges 600 Capital Outlays 700 Debt Service Total Expenditures $7,405,455 $9,195,091 160,000 $9,355,091 $14,872,978 $9,498,225 $14,210,547 $13,555,658 $8,176,772 $13,839,767 80,000 80,000 80,000 $8,917,000 60.0 62.8 $6,067,166 0 $13,635,658 $8,256,772 $13,919,767 $6,067,166 44.8 0.0 44.5 43.8 0.0 43.6 $1,453,181 1,949,636 $3,402,817 $2,344,304 $3,402,817 $3,402,817 (1,237,320) (1,241,453) (290,780) $1,106,984 $2,161,364 $3,112,037 $3,112,037 (2,849,834) $262,203 132.8 230.3 23.7 91.5 980.1 8.4 (1) 2010 Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated 9/30/11 Year -End $301,503 7,030,813 73,138 $7,405,455 $382,743 $20,460 $531,645 14,490,235 9,477,765 13,678,902 0 0 0 $14,872,978 $9,498,225 $14,210,547 (5) 2012 Projected Budget $0 8,917,000 0 $8,917,000 (6) (7) % Chng From Of 2 to 5 Total 0.0 0.0 61.5 100.0 0.0 60.0 100.0 0/0 84 - Community & Economic Development • 2012 Adopted Budget EXPLANATORY NARRATIVE Service Unit 528 - Capital Improvement In 2012 the major project scheduled and budgeted in this fund is project 1818 Railroad Grade Separation project. The Railroad Grade Separation project is funded by Federal Grants ($5,664,631 of 100% funds and $13,274,796 of 86.5% funds). Other funds obtained for the project that can be used as match include: grants from the Transportation Improvement Board (TIB); a grant from the Freight Mobility Strategic Investment Board (FMSIB); a Stormwater Loan from the Department of Ecology; a Public Works Trust Fund Loan; and, a 5% project cost contribution from the Burlington Northern Santa Fe Railroad Company. (1) 2010 Service Unit 528 — Capital Impr. Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services 600 Capital Outlays 640 Machinery And Equipment 650 Construction Projects Total 780 Intergovernmental Loans 830 Debt Service — External Ltd — Int. Total Expenditures — Service Unit 528 $301,503 0 7,030,813 7,030,813 71,053 2,085 $7,405,455 $382,743 $20,460 $531,645 12,506 0 132,506 14,477,729 9,477,765 13,546,396 14,490,235 9,477,765 13,678,902 0 0 0 0 0 0 $14,872,978 $9,498,225 $14,210,547 $0 0.0 0.0 0 0.0 8,917,000 61.6 8,917,000 61.5 0 0 $8,917,000 * 0.0 65.8 65.2 * * 60.0 62.8 Revenues 330 Intergovernmental Revenues $7,469,905 360 Miscellaneous Revenues 0 390 Other Financing Sources 1,725,186 Total Revenues — Service Unit 528 $9,195,091 $10,986,158 $7,337,126 $10,901,274 765,000 0 1,044,944 1,804,500 839,646 1,893,549 $13,555,658 $8,176,772 $13,839,767 $6,067,166 55.2 55.7 0 0.0 0.0 0 0.0 0.0 $6,067,166 44.8 43.8 Service Unit 645 - Interfund Distribution The Interfund Operating Transfers were used for project 2094, a new Utility Services System. Service Unit 645 — Interfund Dist. Revenues 390 Other Financing Sources (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $160,000 $80,000 $80,000 $80,000 Service Unit 699 - General Revenues Revenues come from interest from investments. $0 0.0 0.0 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 699 — General Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $1,453,181 $2,344,304 $3,402,817 $3,402,817 $3,112,037 132.8 91.5 2012 Adopted Budget • Community & Economic Development - 85 CITY OF COMMUNITY & ECONOMIC DEVELOPMENT 2012 PRELIMINARY BUDGET NARRATIVE GROWTH MANAGEMENT - 140 Interim City Manager Michael Morales Planning Manager Joan Davenport DEFINITION This service unit has previously been used to track revenues and expenses relating to compliance with the Growth Management Act. The City of Yakima has received several grants over the last several years from Washington State Department of Community Trade and Economic Development (CTED) to assist in such planning elements as the Yakima Urban Area Comprehensive Plan 2025 update, the State Environmental Protection Act (SEPA) review for the Yakima Urban Area Comprehensive Plan 2025 and the Yakima Urban Area Zoning Ordinance update. There are no remaining funds in this account. The service unit in this division was: Service Unit 314 - Interagency Planning BUDGET SUMMARY Dept 140 Growth Management (1) 2008 Expenditure Summary By Service Unit Actual (2) (3) (4) 2010 2010 2010 Amended Actual Estimated Budget 9/30/2010 Year -End 314 Interagency Planning $23,144 Revenue Summary By Service Unit 314 Interagency Planning $21,888 Fund Balance Beginning Balance $24,372 Revenues Less Expenditures (1,256) Ending Balance $23,116 $26,601 $23,116 $26,601 $3,485 $0 $3,485 $20,305 $23,116 $23,116 (23,116) (23,116) (23,116) (5) (6) (7) 2011 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $0 0.0 0.0 ($2,811) $0 $0 $0 0.0 0.0 $0 0.0 0.0 0 0.0 0.0 $0 0.0 86 - Community & Economic Development • 2012 Adopted Budget CITY OF i!(/hila POLICE 2012 PRELIMINARY BUDGET NARRATIVE POLICE - 031 Acting Police Chief Greg Copeland DEFINITION The Police Department has the basic purpose of maintenance of the public order and the control of conduct legislatively defined as crime. This responsibility is discharged through operational functions designed to prevent crime, provide protection to persons and property, as well as detect, investigate, and apprehend offenders. The primary mission of the Yakima Police Department is enforcement of federal, state, county and city ordinances and statutes through a community partnership, which promotes safe, secure neighborhoods. The following service units comprise this department: Service Unit 103 — Criminal Justice Sales Tax 0.3% Increase Service Unit 104 — Great (Gang Resistance and Education Training) Program Service Unit 112 — Investigative Division Service Unit 113 — Preventive Patrol Division Service Unit 114 — Police Support Services Division Service Unit 115 — Detention Division Service Unit 117 — Police Special Operations Service Unit 119 — Administration Service Unit 323 — Parking Facilities Service Unit 633 — Facility Maintenance 2012 Adopted Budget • Police —1 PERFORMANCE STATISTICS Investigation 2010 Actual 2011 Amended Budget 2012 Proposed Budget Part I Crimes Against Property Cleared 690 780 800 Part I Crimes Against Persons Cleared 1,102 1,128 1,200 Preventative Patrol Service Requests Received 58,720 50,500 51,000 Traffic Accidents Reported 2,263 1,840 2,000 Officers Per 1,000 Population 1.5 1.5 1.4 UCR Part I Arrests') 1,154 972 n/a All Other Arrests (except Traffic) 3,591 4,096 4,000 Traffic Violations Cited 15,303 15,740 15,500 Police Support Services Commissioned Police Officers 142 137 131 Case Numbered Events Processed 21,156 59,746(2) 60,000(2) Infraction Citations Processed 11,929 12,416 12,000 Property Received 9,497 7,078 7,000 Property Disposed 1,331 1,063 1,200 Events Requiring Services 58,720 59,746 60,000 Detention Services Misdemeanor Arrests 2,217 2,358 2,400 Misdemeanor Commitments 747 836 900 Total Prisoner Days Served (excluding contract jails) 23,525 24,678 25,000 Average Cost Per Prisoner Per Day Wapato Jail)3) 50.00 50.67 0 Average Cost Per Prisoner Per Day Toppenish Jail)3) 45.06 45.30 0 Average Cost Per Prisoner Per Day Sunnyside Jail)3) 44.55 46.77 0 Average Cost Per Prisoner Per Day (Yakima County DOC) (4) 79.75 79.75 54.80 Elec. Horne Monitoring Avg. Cost Per Monitored Individual Per Day(5) 13.40 5.10 5.10 Parking Facilities Parking Citations Issued 2,355 2,197 2,100 Unmetered Space Available - Downtown Business District 930 930 930 Spaces Available City Lots 410 410 410 (1) Washington State law enforcement agencies must transition from UCR (Uniform Crime Reporting) to NIBRS (National Incident Based Reporting System) effective January 1, 2012. The NIBRS format illustrates the volume, diversity, and complexity of crime more effectively than the UCR format, and the numbers are not comparable between reporting formats. (2) In April 2011, Spillman Records Management System (RMS) was implemented. The Spillman RMS issues a case number to all service requests. (3) Includes daily incarceration rate plus medical costs. (4) In 2012, the City of Yakima will contract exclusively with the Yakima County DOC for a block -rate of $2.2 million. (5) Electronic Home Monitoring has returned a modest profit since 2010. 2 -Police • 2012 Adopted Budget AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1190 Police Chief 1.00 1.00 1.00 1281 Deputy Police Chief(') 1.00 0.00 0.00 1434 Case Specialist 1.00 1.00 1.00 6121 Police Officer(2) 111.00 107.00 113.00 6122 Police Officer (Lateral)(°) 5.00 5.00 5.00 6124 Police Sergeant 17.00 17.00 17.00 6126 Police Lieutenant 5.00 5.00 5.00 6127 Police Captain 3.00 3.00 3.00 6212 Assistant Evidence Technician 1.00 1.00 1.00 6221 Corrections Officer 11.00 11.00 11.00 6235 Corrections Administrative Specialist 1.00 1.00 1.00 6252 Police Services Specialist I 16.00 16.00 16.00 6253 Police Services Specialist II 4.00 4.00 4.00 6610 Parking Enforcement Officer 1.00 1.00 1.00 8205 Police Fleet Specialist 1.00 1.00 1.00 8541 Building Maintenance Specialist 1.00 1.00 1.00 11701 Administrative Assistant to Police Chief 1.00 1.00 1.00 11710 Police Services Supervisor 2.00 2.00 2.00 11720 Corrections Sergeant 3.00 3.00 3.00 11730 Forensic Supervisor 1.00 1.00 1.00 11740 Crime & Intelligence Analyst Supervisor(3) 1.00 1.00 0.00 13601 Building Superintendent(}) 1.00 0.00 0.00 Total Personnel 189.00 183.00 188.00 (1) Deputy Police Chief position eliminated. (2) 2010: 1 vacant position eliminated, 7 positions added funded by COPS grant. 2011: 5 vacant positions eliminated. 2010-2011: 2 of these positions funded by Transit and / or Fire. 2012:1 of these positions is funded by Transit. (3) Crime and Intelligence Analyst Supervisor position eliminated for 2012. (4) Building Superintendent position eliminated upon retirement in 2011. Responsibilities are to be covered by City Hall Superintendent. 50% of the City Hall Superintendent and 50% of the City Hall Building Maintenance Specialist are being funded by this Police budget but the positions are reflected in their home department of City Hall Maintenance and not listed above. (5) Council approved six additional Police Officer positions to be funded by Utility Tax increase. 2012 Adopted Budget • Police - 3 BUDGET SUMMARY Dept 031 Police (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 103 Criminal Justice Sales Tax .3% Inc 104 Byrne Grant/Great Program 112 Investigation 113 Preventive Patrol 114 Police Support Services 115 Detention Services 117 Police Special Operations 119 Administration 323 Parking Facilities 633 Facility Maintenance Total Expenditures $1,134,585 41,472 2,793,431 9,466,688 1,044,407 1,476,994 2,767,125 3,228,338 92,738 0 $1,171,165 $868,557 $1,192,436 26,551 13,858 26,691 2,710,914 1,604,636 2,461,312 9,604,982 6,465,119 8,895,757 1,055,324 884,243 1,103,707 1,501,546 1,053,312 1,449,584 2,849,656 2,931,993 3,499,119 3,702,937 2,627,762 3,551,980 95,544 80,402 103,254 0 72 0 $22,045,777 $22,718,620 $16,529,955 $22,283,841 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $1,118,765 95.5 93.8 150 0.6 0.6 2,186,841 80.7 88.9 9,936,090 103.5 111.7 1,246,479 118.1 112.9 1,514,344 100.9 104.5 3,745,947 131.5 107.1 3,634,102 98.1 102.3 120,988 126.6 117.2 430,240 $23,933,947 105.4 107.4 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries And Wages $14,437,956 200 Personnel Benefits 3,488,980 Sub -Total Salaries and Benefits 17,926,936 300 Supplies 731,660 400 Other Services And Charges 1,336,264 500 Intergov't Svcs / Other Interfund 1,681,452 600 Capital Outlays 0 900 Interfund Payment For Services 369,464 Total Expenditures $22,045,777 $14,365,327 $10,481,872 $13,882,946 3,585,673 2,536,650 3,529,107 17,951,001 13,018,522 17,412,053 856,500 614,555 824,580 1,343,516 902,080 1,431,346 2,272,904 1,700,099 2,321,164 1 0 0 294,698 294,698 294,698 $22,718,620 $16,529,955 $22,283,841 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $14,630,141 101.8 61.1 3,987,027 111.2 16.7 18,617,168 103.7 77.8 930,800 108.7 3.9 1,560,648 116.2 6.5 2,321,164 102.1 9.7 0 0.0 0.0 504,168 171.1 2.1 $23,933,947 105.4 100.0 EXPLANATORY NARRATIVE The impact of the budget increase for the 2012 budget from actual expenditures in 2010 and estimated expenditures in 2011 involve the addition of six police officer positions and necessary equipment. The City Council and the Police Department place a high priority on combating gang crime. The addition of six officers will aid in keeping the gang unit at full compliment. The Council and Police Department also continue to work proactively to reduce gang crime by the City of Yakima Gang Free Initiative. 4 -Police • 2012 Adopted Budget In service unit 119, Administration has been reduced in salary costs for the elimination of the vacant Deputy Chief position and the vacant Crime Analyst position. Jail costs have been reduced significantly due to a new contract with the Yakima County Department of Corrections. The 2012 contract changes to a set billing at 110 prisoners per day at a reduced rate from 2011. Any prisoners over 110 will also be billed at a reduced rate. SALARY DISTRIBUTION (BY SERVICE UNIT) 2011 2011 2012 2011 2012 Service 2010 Amended Year End Proposed Budget Budget Unit Actual Budget Estimate Budget vs. vs. 2011 103 $463,549 $472,731 $463,891 $475,416 $2,685 $11,525 112 2,034,891 1,985,982 1,687,844 1,542,182 (443,800) (145,662) 113 6,354,496 6,566,367 5,825,540 5,891,360 (675,007) 65,820 114 674,637 699,174 704,781 754,916 55,742 50,135 115 773,442 829,915 739,405 822,239 (7,676) 82,834 104/117 1,995,510 2,038,862 2,529,003 2,562,646 523,784 33,643 119 499,368 413,630 306,088 461,455 47,825 155,367 323 58,986 58,380 62,091 73,690 15,310 11,599 Total $12,854,879 $13,055,041 $12,318,673 $12,589,904 (465,137) 270,920 Service Unit 103 - Criminal Justice Sales Tax 0.3% Increase Captain Jeff Schneider This service unit is used to separately track expenditures paid from the .3% Criminal Justice Sales Tax Revenue that is allocated to the Police Department. Generally, expenditures in this service unit would otherwise be paid from 113 - Patrol or 119 - Administration (Jail costs). See the Budget Forecast, Section II, Revenue Trends for a more detailed explanation of this source of revenue. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. Account 120 Overtime - The functions that regularly require overtime are court testimony, shift coverage to maintain minimum shift staffing, and completion of required reports prior to days off. Overtime containment measures are in effect. Account 130 Special Pay - This account pays special premium pays, such as bilingual pay, education incentive, and shift differential, many of which are based on the employee's base rate of pay. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged. Employer rate increases for non -law enforcement personnel include the State's Public Employees' Retirement System (PERS) of 33% and medical insurance of 15.8% Account 410 Professional Services - This line accounts for expenses related to fit for duty evaluations and other professional service needs. 2012 Adopted Budget • Police - 5 (1) 2010 Service Unit 103 - Criminal Justice 3% Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $463,549 120 Overtime 63,408 130 Special Pay 15,468 140 Retirement/Term Cashout 1,120 Total 543,545 200 Personnel Benefits 200 Personnel Benefits 115,514 280 Clothing and Miscellaneous 17,912 Total 133,426 300 Supplies 310 Office and Operating Supplies 2,899 320 Fuel Consumed 6,292 350 Small Tools and Equipment 4,489 Total 13,680 410 Professional Services 0 510 Intergovernment Prof Svc 436,612 960 Interfund Insurance Services 7,322 Total Expenditures - Service Unit 103 $1,134,585 $472,731 90,000 17,680 0 $352,801 42,075 14,825 $463,891 70,000 17,680 0 0 $475,416 60,000 21,234 0 100.6 66.7 120.1 102.5 85.7 120.1 580,411 409,702 551,572 118,323 90,897 118,323 19,889 98 0 556,649 95.9 100.9 138,212 90,994 118,323 5,000 6,297 5,000 60,000 0 50,000 25,000 4,023 5,000 90,000 10,319 60,000 5,000 0 5,000 350,000 350,000 450,000 7,542 7,542 7,542 128,820 108.9 108.9 0 0.0 128,820 93.2 108.9 5,000 60,000 5,000 70,000 5,000 350,000 8,296 100.0 100.0 20.0 77.8 100.0 100.0 110.0 100.0 120.0 100.0 116.7 100.0 77.8 110.0 $1,171,165 $868,557 $1,192,436 $1,118,765 95.5 93.8 Service Unit 104 - GREAT (Gang Resistance Ed. & Training) Program Capt. Jeff Schneider This service unit funded one position, through the Byrne Second Chance Yakima Federal Grant and for that reason was tracked in a separate service unit. New grant funding has not become available, however, the Department recognizes the benefits of the GREAT program in the current initiative against gangs, and has continued to fund the program through General Fund revenues. Most gang related activities were conducted in Service Unit 117, Special Operations during 2010. Accordingly the remainder of this service unit will be combined into Service Unit 117 beginning in 2012. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 104 - GREAT Program Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $32,365 120 Overtime 476 130 Special Pay 613 Total 33,454 200 Personnel Benefits 8,018 Total Expenditures - Service Unit 104 $41,472 Revenues 360 Miscellaneous Revenues 6 -Police • 2012 Adopted Budget $19,988 $9,994 $19,988 1,000 645 1,000 371 574 511 21,360 11,214 21,500 5,192 2,644 5,192 $26,551 $13,858 $26,691 $0 0.0 0.0 0 0.0 0.0 150 40.4 29.3 150 0.7 0.7 0 0.0 0.0 $150 0.6 0.6 $3,308 $0 $500 $0 $0 Service Unit 112 - Investigation Captain Rod Light This service unit is responsible for the investigative functions of the Police Department, with emphasis on violent crime and crime against persons. Account 110 Salaries and Wages - The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. This Service Unit is served with 25 positions. Account 120 Overtime - This service unit, in particular, cannot anticipate overtime needs in advance as their overtime is driven by violent crimes that must be investigated. However, as previously mentioned, overtime containment measures are in effect. Account 130 Special Pay - This account pays for negotiated premiums such as special investigator pay and bilingual pay. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged. Account 410 Professional Services - This line covers special investigations expenses, such as informant fees, specialized investigative equipment and travel expenses for prisoner transports for suspects in major crimes. Revenues consist of primarily the issuance of permits and charges for miscellaneous services such as fingerprint services and accident report copies. Service Unit 112 - Investigation (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 100 Salaries and Wages 110 Salaries and Wages $2,034,891 120 Overtime 108,331 130 Special Pay 75,939 140 Retirement / Term Cashout 47,305 Total 2,266,465 200 Personnel Benefits 200 Personnel Benefits 490,329 280 Clothing and Miscellaneous 29,600 Total 519,929 400 Other Services and Charges 410 Professional Services 5,656 480 Repairs and Maintenance 1,380 Total 7,036 Total Expenditures - Service Unit 112 $2,793,431 $1,985,928 $1,101,328 $1,687,844 100,000 65,954 95,000 78,245 57,205 78,200 12,000 81,327 93,327 2,176,173 1,305,815 1,954,371 495,742 287,430 495,742 28,000 0 0 $1,542,182 100,000 86,716 12,000 1,740,897 434,744 0 77.7 100.0 110.8 100.0 80.0 523,742 287,430 495,742 10,000 8,328 10,000 1,000 3,064 1,200 11,000 11,392 11,200 $2,710,914 $1,604,636 $2,461,312 434,744 10,000 1,200 11,200 $2,186,841 91.4 105.3 110.9 12.9 89.1 87.7 87.7 0.0 83.0 87.7 100.0 120.0 101.8 80.7 100.0 100.0 100.0 88.9 2012 Adopted Budget • Police - 7 Revenues 320 Licenses and Permits 340 Charges for Goods and Services Total Revenues — Service Unit 112 $13,376 28,979 $42,354 $15,000 $14,131 $17,000 26,500 22,090 29,500 $41,500 $36,220 $46,500 $15,000 29,500 $44,500 100.0 111.3 107.2 88.2 100.0 95.7 Service Unit 113 — Preventive Patrol Captain Jeff Schneider This service unit is responsible for all uniformed field personnel functions, including Police Reserves, with an emphasis on Police / Community partnerships in developing proactive enforcement strategies. The Traffic Unit is also included in the Patrol Division. Six additional officers will be added in 2012 to keep preventative patrol and gang enforcement units adequately staffed. The new officer positions will be funded from an increase in utility tax. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. There are 82 positions in this service unit. Account 120 Overtime - The functions that regularly require overtime are shift coverage to maintain minimum shift staffing, court testimony, and completing required report prior to days off. Special events such as cruise nights, parades, rallies, and marches also contribute to the overtime expenses in this service unit, as Patrol is frequently called upon to maintain order at these events. Overtime containment measures are in effect. Account 130 Special Pay - This account pays for negotiated premiums such as shift differential pay, education incentive and bilingual pay. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged. Account 350 Small Tools and Equipment - This line accounts for K-9 equipment, veterinary services, and other related expenses, as well as SWAT equipment. Equipment for the six new officers is budgeted in this line. The funds budgeted for SWAT was reallocated from the 119 Service Unit so that the expenses could be tracked more effectively. Account 410 Professional Services - The account funds professional evaluations such as fit -for -duty evaluations. Account 640 Machinery / Equipment - $180,000 has been added to the budget for additional vehicles required due to the increase in commissioned personnel, Revenues consist of Traffic fines and penalties, Gambling Tax from local Bingo, Pull Tabs, Card and Amusement games. Other revenue sources are reimbursements from special events and programs such as the School Resource Officer program and the Central Washington State Fair. 8 —Police • 2012 Adopted Budget (1) 2010 Service Unit 113 - Preventive Patrol Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $6,354,496 120 Overtime 504,965 130 Special Pay 178,265 140 Retirement/Term Cashout 60,632 Total 7,098,359 200 Personnel Benefits 200 Personnel Benefits 1,572,208 280 Clothing and Miscellaneous 97,521 Total 1,669,729 300 Supplies 310 Office and Operating Supplies 0 320 Fuel Consumed 347,201 350 Small Tools And Equipment 9,335 Total 356,536 400 Other Services and Charges 410 Professional Services 8,927 450 Operating Rentals and Leases 24,452 480 Repairs and Maintenance 308,685 Total 342,064 640 Machinery And Equipment Total Expenditures - Service Unit 113 $9,466,688 0 $6,566,367 445,000 177,726 20,000 $4,343,794 266,354 145,213 52,069 $5,825,540 356,000 211,226 48,244 7,209,093 4,807,431 6,441,010 1,617,212 1,076,869 1,617,212 126,677 53,583 123,000 $6,405,440 451,000 218,670 20,000 7,095,111 1,743,889 1,130,452 1,740,212 1,000 0 1,000 340,000 301,359 350,000 19,000 6,905 19,000 1,791,131 121,048 1,912,179 360,000 308,264 370,000 3,000 20,000 269,000 6,181 15,100 197,692 6,000 20,000 318,534 292,000 218,973 344,534 0 0 0 1,000 350,000 117,800 468,800 6,000 5,000 269,000 280,000 180,000 97.6 101.4 123.0 100.0 98.4 110.8 95.6 109.7 100.0 102.9 620.0 130.2 200.0 25.0 100.0 95.9 * 110.0 126.7 103.5 41.5 110.2 110.8 98.4 109.9 100.0 100.0 620.0 126.7 100.0 25.0 84.5 81.3 * $9,604,982 $6,465,119 $8,895,757 $9,936,090 103.5 111.7 Revenues 310 Taxes $842,025 330 Intergovernmental Revenues 339,327 340 Charges For Goods And Services 2,175 350 Fines And Forfeits 1,588,892 360 Miscellaneous Revenues 0 390 Other Financing Sources 0 Total Revenues - Service Unit 113 $2,772,419 $869,000 $656,200 $872,000 297,000 194,229 342,725 0 1,057 0 1,631,200 1,079,408 1,546,344 0 100 100 1,000 0 0 $2,798,200 $1,930,994 $2,761,169 $869,000 100.0 99.7 449,898 151.5 131.3 0 1,555,700 95.4 100.6 0 * 0.0 0 0.0 * $2,874,598 102.7 104.1 Service Unit 114 - Police Support Services Supervisor Sherry Murphy This service unit is responsible for the department's customer service, data entry, records maintenance and property control functions. The primary duties of this unit are to provide administrative support to the operational divisions of the Police Department. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. Account 120 Overtime - The functions that regularly require overtime are shift coverage and serious backlogs of data entry. Other divisions of the department are not able to function unless police reports are entered into the Records Management System. Reduced staffing in this unit has made shift coverage challenging and at times has created a backlog of over 1000 police reports to be 2012 Adopted Budget • Police - 9 entered. Overtime has been used to remedy this backlog, but has been authorized judiciously. Overtime containment measures are in effect. Account 130 Special Pay - This line is covers negotiated special pay premiums. The Police Service Specialist I job classification is being evaluated for a potential reclassification. $80,000 is budgeted in this line for the potential budget impact that may result from this action. (1) 2010 Service Unit 114 - Police Support Svcs Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $674,637 120 Overtime 76,143 130 Special Pay 4,785 140 Retirement/Term Cashout 408 Total 755,974 200 Personnel Benefits 254,623 300 Supplies 310 Office and Operating Supplies 0 350 Small Tools and Equipment 3,645 Total 3,645 400 Other Services and Charges 450 Operating Rentals and Leases 27,894 480 Repairs and Maintenance 2,272 Total 30,166 Total Expenditures - Service Unit 114 $1,044,407 $699,174 65,000 4,500 0 $557,287 84,794 5,730 $704,781 100,000 8,000 0 0 $754,916 65,000 87,876 0 108.0 100.0 1952.8 107.1 65.0 1098.5 768,674 647,810 812,781 252,847 209,367 252,847 500 1,080 1,080 4,000 1,889 4,000 907,792 118.1 111.7 300,686 118.9 118.9 4,500 2,969 5,080 27,804 21,021 28,000 1,500 3,076 5,000 29,304 24,097 33,000 $1,055,324 $884,243 $1,103,707 1,000 4,000 5,000 28,000 5,000 33,000 $1,246,479 200.0 100.0 111.1 100.7 333.3 112.6 118.1 92.6 100.0 98.4 100.0 100.0 100.0 112.9 Service Unit 115 - Detention Services Captain Jeff Schneider This prisoner detention service unit provides for the care and custody of offenders arrested for and convicted of misdemeanor crimes within the City of Yakima and sentenced to the City jail. Account 120 Overtime - Historically, the functions that require overtime in this unit are prisoner transports and shift staffing. Overtime was incurred primarily due to transporting prisoners from lower valley contract jails for court appearances. In 2012 the Police Department will contract almost exclusively with the Yakima County Department of Corrections to house inmates which will significantly reduce the required time to transport prisoners. The City Jail had two vacant positions for all of 2011, and a third vacancy toward the end of the year. Minimum shift staffing is required for both corrections officer and inmate safety. These vacancies were covered by overtime throughout 2011. Two Corrections Officer positions will be filled in early 2012 reducing some of the need for overtime. Account 130 Special Pay - This line is covers negotiated special pay premiums. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement 10 -Police • 2012 Adopted Budget contributions were unchanged. Employer rate increases for non -law enforcement personnel include the State's Public Employees' Retirement System (PERS) of 33% and medical insurance of 15.8%. Account 410 Professional Services - This account is for the medical services contract. Revenues consist of Electronic Home Monitoring fees and inmate vending machine receipts. Income is also received from Union Gap Jail housing contract. (1) 2010 Service Unit 115 - Detention Services Actual (2) (3) (4) (5) 2011 2011 2011 2012 Amended Actual Estimated Projected Budget 9/30/11 Year -End Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 100 Salaries and Wages 110 Salaries and Wages $773,442 120 Overtime 93,479 130 Special Pay 900 140 Retirement/Term Cashout 2,811 Total 870,631 200 Personnel Benefits 277,653 300 Supplies 310 Office and Operating Supplies 175,341 350 Small Tools and Equipment 0 Total 175,341 400 Other Services and Charges 410 Professional Services 490 Miscellaneous Total Total Expenditures - Service Unit 115 Revenues 330 Intergovernmental Revenues 340 Charges for Goods and Services Total Revenues - Service Unit 115 $829,915 60,000 10,400 0 $547,882 68,156 675 $739,405 80,000 10,400 0 0 $822,239 60,000 10,400 0 99.1 100.0 100.0 111.2 75.0 100.0 900,315 616,713 829,805 291,979 195,286 291,979 165,000 139,687 175,000 1,000 1,449 1,000 892,639 319,405 152,758 610 153,368 $1,476,994 166,000 141,137 176,000 141,952 99,865 151,000 1,300 312 800 143,252 100,176 151,800 $1,501,546 $1,053,312 $1,449,584 165,000 1,000 166,000 135,000 1,300 136,300 $1,514,344 99.2 107.6 109.4 109.4 100.0 100.0 100.0 95.1 100.0 95.2 100.9 94.3 100.0 94.3 89.4 162.5 89.8 104.5 $10,848 178,372 $189,220 $10,000 $21,875 $25,000 182,000 114,286 164,000 $192,000 $136,161 $189,000 $20,000 164,000 $184,000 200.0 90.1 95.8 80.0 100.0 97.4 Service Unit 117 - Special Operations Lieutenant Tom Foley This unit oversees the Gang Enforcement Team, School Resource Officers, Community Services, Police Athletic League, Training Divisions and the GREAT program. This service unit previously included the Pro Active Team, however, due to low staffing levels in the Patrol Division, Pro Active team members have been reassigned to the Patrol Division. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. Account 120 Overtime - Because of the diverse nature of this unit, causes for overtime vary greatly. Gang and Pro -Active units were tasked with gang emphasis patrols earlier in the year, contributing to the overtime expense in this division. However, other units in the division, such as SRO's, GREAT, and Community Services, frequently adjust their schedules to contribute to overtime containment. 2012 Adopted Budget • Police -11 Account 130 Special Pay - This line item includes negotiated special pay premiums tied directly to salaries and therefore tied to the anticipated increase. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged. Employer rate increases for non -law enforcement personnel include the State's Public Employees' Retirement System (PERS) of 33% and medical insurance of 15.8%. Account 410 Professional Services - In 2011 and 2012, this account will fund the Gang Free Initiative Coordinator contract. Account 440 Advertising - This line provides advertising and public service announcements for National Night Out and other community events. Revenues consist of reimbursements of overtime from the Washington State Traffic Safety Commission for special emphasis overtime and safety equipment, from the Yakima County for the Violent Crimes Task Force officer, and some income from seizures/property forfeitures from the Gang and Pro Active Units. Some residual Police grant revenue (Byrne Justice Grant) is still reported in this service unit. Future grant revenues are reported in Fund 152. (1) 2010 Service Unit 117 - Special Operations Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $1,963,145 120 Overtime 232,936 130 Special Pay 58,943 140 Retirement / Term Cashout 5,782 Total 2,260,807 200 Personnel Benefits 474,240 300 Supplies 310 Office and Operating Supplies 3,775 350 Small Tools and Equipment 0 Total 3,775 400 Other Services and Charges 410 Professional Services 10,000 440 Advertising 16,324 450 Operating Rentals and Leases 1,978 Total 28,302 Total Expenditures - Service Unit 117 $2,767,125 $2,018,874 $2,104,212 $2,509,015 125,000 177,513 258,000 72,739 81,492 109,082 8,400 2,354 10,754 2,225,013 2,365,571 2,886,851 500,368 533,815 500,368 25,000 1,934 2,500 5,000 0 5,000 $2,562,646 125,000 104,730 8,400 2,800,776 705,771 30,000 1,934 7,500 75,000 17,000 2,275 27,390 1,999 1,283 85,000 17,000 2,400 94,275 30,672 104,400 $2,849,656 $2,931,993 $3,499,119 3,000 2,000 5,000 126.9 100.0 144.0 100.0 125.9 141.1 215,000 17,000 2,400 234,400 $3,745,947 12.0 40.0 16.7 286.7 100.0 105.5 248.6 131.5 102.1 48.5 96.0 78.1 97.0 141.1 120.0 40.0 66.7 252.9 100.0 100.0 224.5 107.1 Revenues 330 Intergovernmental Revenues $266,165 12 -Police • 2012 Adopted Budget $185,000 $75,811 $93,763 $40,000 21.6 42.7 Service Unit 119 - Administration Interim Police Chief Greg Copeland The purpose of this service unit is to plan, direct, oversee and support the operations of the Yakima Police Department. In prior years all facility maintenance and utility costs for Police facilities was tracked in this service unit. Beginning with the 2012 budget, these expenses will be tracked in Service Unit 633, Facility Maintenance. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. Account 120 Overtime - Staff in this division range from commissioned command staff members to non-commissioned office and building support staff. Overtime in this service unit is primarily due to time sensitive assignments such as payroll completion and urgent facilities repairs. Overtime containment measures are in effect for this service unit. Account 130 Special Pay - This account pays for various special pays, and is increased due to the transfer of positions into this Service Unit. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged. Employer rate increases for non -law enforcement personnel include the State's Public Employees' Retirement System (PERS) of 33% and medical insurance of 15.8%. Account 280 Miscellaneous Benefits - This line pays for pre-employment physicals for police officer applicants. The Department was awarded the COPS Hiring Recovery Program grant and filled 7 positions in 2011 that required pre-employment physicals. Account 310 Office and Operating Supplies - This line pays for office supplies, duty ammunition, training ammunition, taser cartridges, and other necessary operating items. These accounts have been closely monitored throughout the year to contain costs. Account 410 Professional Services - This line covers several professional service expenses, including building security, range master services, arbitration expenses, and pre -booking in custody medical treatment. Account 440 Advertising - This line covers advertising, such as bid calls and recruitment. Account 490 Miscellaneous - This line covers training registrations, professional association dues, and subscriptions. Outside training registrations have been reduced as training has been restricted. However, the Washington State Criminal Justice Training Commission will begin charging departments approximately $9,000 per recruit to attend the Basic Law Enforcement Academy. Funds have been budgeted in this account not only for the six new officer positions, but also for the six vacant positions from 2011. 2012 Adopted Budget • Police —13 Account 510 Intergovernmental Professional Services - This account pays for incarceration fees at the Yakima County Department of Corrections, Wapato City Jail, Toppenish City Jail and Sunnyside City Jail. Jail costs are also budgeted in the 103 Service Unit. Several jail cost containment options are currently being studied and implemented. Some grant revenue from the State Criminal Alien Assistance Program is recognized in this Service Unit as revenue. (1) 2010 Service Unit 119 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $499,368 120 Overtime 10,595 130 Special Pay 356 140 Retirement/Term Cashout 38,123 Total 548,443 200 Personnel Benefits 200 Personnel Benefits 125,168 280 Clothing and Miscellaneous 6,920 Total 132,088 300 Supplies 310 Office and Operating Supplies 144,756 350 Small Tools and Equipment 33,927 Total 178,684 400 Other Services and Charges 410 Professional Services 190,843 420 Communications 200,862 430 Transportation / Training 71,258 440 Advertising 3,475 450 Operating Rentals and Leases 6,366 470 Public Utility Services 184,804 480 Repairs and Maintenance 72,081 490 Miscellaneous 32,452 Total 510 Intergov't Professional Svcs 960 Interfund Insurance Services Total Expenditures - Service Unit 119 Revenues 330 Intergovernmental Revenues 360 Miscellaneous Revenues Total Revenues - Service Unit 119 $413,630 $253,685 $306,088 10,000 6,906 10,000 356 867 956 0 0 0 $461,455 10,000 2,156 0 111.6 100.0 605.1 150.8 100.0 225.5 423,987 261,459 317,044 100,816 70,010 100,816 10,000 385 5,000 473,611 111.7 149.4 110,816 70,394 105,816 170,000 130,152 170,000 35,000 19,127 35,000 205,000 149,278 205,000 156,000 230,733 40,000 4,000 5,890 196,650 79,000 40,800 133,417 161,120 29,773 1,559 4,319 124,129 35,305 19,752 183,000 220,300 40,000 3,000 5,890 197,608 79,000 37,000 115,961 10,000 125,961 135,000 35,000 170,000 156,000 229,239 40,000 3,000 5,890 6,364 4,000 133,000 115.0 100.0 113.7 79.4 100.0 82.9 100.0 99.4 100.0 75.0 100.0 3.2 5.1 326.0 115.0 200.0 119.0 79.4 100.0 82.9 85.3 104.1 100.0 100.0 100.0 3.2 5.1 359.5 762,141 1,244,840 362,142 $3,228,338 753,073 509,375 765,798 1,922,904 1,350,099 1,871,164 287,157 287,157 287,157 $3,702,936 $2,627,762 $3,551,980 577,493 1,971,164 315,872 $3,634,102 76.7 102.5 110.0 98.1 75.4 105.3 110.0 102.3 $22,630 0 $20,000 0 2,700 2,300 $0 $20,000 $22,630 $20,000 $2,700 $22,300 $20,000 100.0 100.0 0 0.0 $20,000 100.0 89.7 Service Unit 323 - Parking Facilities Captain Jeff Schneider This service unit is responsible for parking enforcement within the City of Yakima. 14 -Police • 2012 Adopted Budget Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. There is 1 employee paid entirely out of this service unit, with several others with ancillary parking duties, such as supervision, fleet maintenance, and accounting being partially funded from this service unit. Account 120 Overtime - Overtime in this service unit is primarily due to the employees with ancillary parking duties. Very little overtime is paid out of this account. Account 130 Special Pay - There are employees that perform ancillary parking duties that are partially funded out of this service unit and a portion of their special pay come from this account. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged. Employer rate increases for non -law enforcement personnel include the State's Public Employees' Retirement System (PERS) of 33% and medical insurance of 15.8%. Account 410 Professional Services - This fund pays for collection services for unpaid parking tickets, and also provides access to vehicle registrations. Revenues in this service unit consist of parking fines. (1) 2010 Service Unit 323 - Parking Facilities Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $58,986 120 Overtime 498 130 Special Pay 795 Total 60,279 200 Personnel Benefits 19,272 310 Office and Operating Supplies 0 400 Other Services and Charges 410 Professional Services 420 Communications 470 Public Utility Services Total Total Expenditures - Service Unit 323 8 $58,380 $51,818 $62,091 1,000 3,633 5,000 923 707 923 563 12,616 13,187 $92,738 60,303 56,158 68,013 18,628 16,268 18,628 1,000 653 1,000 250 0 250 1,000 968 1,000 14,363 6,355 14,363 15,613 7,323 15,613 $95,544 $80,402 $103,254 $73,690 126.2 118.7 5,000 500.0 100.0 962 104.3 104.3 79,652 132.1 117.1 24,723 132.7 132.7 1,000 100.0 100.0 250 1,000 14,363 15,613 $120,988 100.0 100.0 100.0 100.0 126.6 100.0 100.0 100.0 100.0 117.2 Revenues 350 Fines and Forfeits $69,546 360 Miscellaneous Revenues 198 Total Revenues - Service Unit 323 $69,744 $90,000 $86,419 $90,000 150 156 150 $90,150 $86,575 $90,150 $90,000 100.0 100.0 150 100.0 100.0 $90,150 100.0 100.0 2012 Adopted Budget • Police -15 Service Unit 633 - Facility Maintenance Interim Police Chief Greg Copeland In 2012 this service unit is being separated out from Service Unit 119, Administration. It will be used to track costs associated with the maintenance of Police Facilities within the City of Yakima. Beginning in 2011, the City Hall Maintenance Supervisor is responsible for the oversight of maintenance of the Richard A. Zais, Jr. Center for Law and Justice. As such, 50% of his salary and that of the Building Maintenance Specialist are charged to this service unit. (1) 2010 Service Unit 633 — Facility Maint Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries and Wages $0 200 Personnel Benefits 0 310 Office and Operating Supplies 0 400 Other Services and Charges 470 Public Utility Services 0 480 Repairs And Maintenance 0 Total 0 Total Expenditures — Service Unit 633 $0 16 —Police • 2012 Adopted Budget $0 $0 $0 0 0 0 0 0 0 0 72 0 0 0 0 0 72 0 $0 $72 $0 $82,863 34,737 45,000 192,641 75,000 267,641 $430,240 * * * * * * * * * CITY OF i!(/hila POLICE 2012 PRELIMINARY BUDGET NARRATIVE POLICE GRANTS - 152 Acting Police Chief Greg Copeland DEFINITION This fund was initially created in 2010 to account for Police Grants. Grant funded activities tend to generate inconsistent streams of revenue, reimbursements and expenditures which are better managed outside of the General Fund. Although not a "grant" by definition, the revenue generated by seizures of property and cash from drug-related cases involve use and accounting restrictions similar to grant funds. Therefore, such revenues are accounted for with their respective expenditures in this fund. The following service units comprise this department: Service Unit 112 - Service Unit 113 - Service Unit 117 - Service Unit 131 - Investigation Preventive Patrol Police Special Operations Prosecution BUDGET SUMMARY Dept 152 Police Grants (1) 2010 Expenditure Summary By Service Unit Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End 112 Investigation 113 Preventive Patrol 117 Police Special Operations 131 Prosecution Total Expenditures Revenue Summary By Service Unit 112 Investigation 113 Preventive Patrol 117 Police Special Operations Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $255,896 293,529 291,208 73,688 $914,321 $378,657 578,555 274,085 110,385 $283,411 390,488 117,017 86,632 $392,533 569,371 186,492 127,395 (5) 2012 Projected Budget $289,582 585,149 106,427 120,804 (6) (7) % Chng % Chng From From 2to5 4to5 76.5 101.1 38.8 109.4 73.8 102.8 57.1 94.8 $1,341,682 $877,548 $1,275,792 $1,101,962 82.1 86.4 $336,381 293,529 317,613 $947,523 $510,666 575,628 264,750 $392,241 293,666 63,347 $695,931 569,371 186,492 $1,351,044 $749,255 $1,451,794 $466,666 588,777 106,427 $1,161,870 91.4 102.3 40.2 86.0 67.1 103.4 57.1 80.0 $297,944 33,202 $331,146 $193,240 $331,146 $331,146 9,362 (128,292) 176,002 $202,602 $202,853 $507,148 $507,148 262.5 59,908 639.9 $567,056 279.9 153.2 34.0 111.8 2012 Adopted Budget • Police -17 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services And Charges 500 Intergov't Svcs/Other Interfund 600 Capital Outlays Total Expenditures $374,934 97,129 472,064 157,279 175,358 78,919 30,702 $914,321 $814,703 $554,521 $767,461 185,844 135,114 185,844 1,000,547 54,130 236,784 50,221 0 689,636 12,393 170,268 5,251 953,305 54,294 243,564 24,629 0 0 $1,341,682 $877,548 $1,275,792 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $752,785 92.4 68.3 178,451 96.0 16.2 931,235 93.1 84.5 24,127 44.6 2.2 146,600 61.9 13.3 0 0.0 0.0 0 0.0 $1,101,962 82.1 100.0 AUTHORIZED PERSONNEL The salary costs in this fund are an allocation of Police Department and Legal Department personnel. The COPS Hiring Grant funds 7.00 FTE's in the Police Department. One Prosecutor is paid from revenues generated by the Narcotics Unit. Narcotics unit overtime and other direct grant overtime is allocated to this fund as appropriate. The FTE's allocated to this fund are included with their respective General Fund sections of this narrative (031 Police and 017 Legal). EXPLANATORY NARRATIVE Service Unit 112 - Investigation The Narcotics unit frequently seizes property and cash in conjunction with its crime -fighting activities. The unit also assists in federal drug investigations with such agencies as the FBI, the US Marshall's Office, DEA and others. State and federal regulations allow seized property that is ultimately legally forfeited to be used or sold by the police force(s) involved in the case. Such property and its proceeds are restricted to the purpose of fighting crime of the same nature from which it was seized. As such, the revenue from such seizures is accounted for in this fund and only expenditures meeting legal criteria for its use are charged against that revenue. Most notably, the overtime incurred by the Narcotics unit is expended in this fund. Other supplies and costs directly related to drug related crime prevention are also charged to this fund as appropriate. (See also Service Unit 131 for prosecution costs related to these cases.) Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. Account 120 Overtime - Overtime in this service unit is primarily used to pay overtime to the City Narcotics Unit officers. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as translation services, auction services, preparing seized vehicles for auction, etc. Revenues consist of seized and forfeited assets. 18 -Police • 2012 Adopted Budget Service Unit 112 - Investigation (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages 120 Overtime 130 Special Pay Total 200 Personnel Benefits 310 Office and Operating Supplies 410 Professional Services Total Expenditures - Service Unit 112 $0 85,146 1,600 86,747 10,099 41,608 117,442 $255,896 $95,643 $51,330 $83,981 100,000 77,015 100,000 162 2,460 3,000 195,805 130,805 186,981 23,453 30,736 23,453 14,400 7,667 15,500 145,000 114,204 166,600 $378,657 $283,411 $392,533 $52,200 100,000 162 152,362 16,819 14,400 106,000 $289,582 54.6 100.0 100.0 77.8 71.7 100.0 73.1 76.5 62.2 100.0 5.4 81.5 71.7 92.9 63.6 73.8 Revenues 330 Intergovernmental Revenues $67,851 360 Miscellaneous Revenues 265,556 380 Nonrevenues 2,975 Total Revenues - Service Unit 112 $336,381 $94,000 $93,904 $279,265 404,000 298,337 404,000 12,666 0 12,666 $510,666 $392,241 $695,931 $50,000 53.2 17.9 404,000 100.0 100.0 12,666 100.0 100.0 $466,666 91.4 67.1 Service Unit 113 - Preventive Patrol This service unit accounts for various grants of the Police Department. The COPS Hiring Recovery Program Grant funds 7 officer positions. The purpose of this Recovery Act grant is to provide police officer jobs to expand the department and / or prevent layoff thereby enhancing economic recovery. These officers backfill patrol positions for 2 officers assigned as School Resource Officers, 1 Yakima Housing Authority Officer, and 4 of the 6 positions that were eliminated in the 2010 and 2011 budgets. The grant reimburses only entry level salary and benefit costs for 3 years. Overtime and special pay for these officers is charged to the General Fund. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through 2012 and provides for a cost of living adjustment for Police Officers and Sergeants. Account 200 Personnel Benefits - The personnel benefit accounts include employer rate increases for the Yakima Police Patrolman's Association for medical insurance of 16.8%; dental insurance of 8.8% along with the normal roll ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged. Employer rate increases for non -law enforcement personnel include the State's Public Employees' Retirement System (PERS) of 33% and medical insurance of 15.8%. Revenues consist of COPS Hiring Recovery Program grant. 2012 Adopted Budget • Police -19 (1) 2010 Service Unit 113 - Preventive Patrol Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries and Wages $223,971 120 Overtime 0 130 Special Pay 0 Total 223,971 200 Personnel Benefits 69,558 Total Expenditures - Service Unit 113 $293,529 $436,915 $297,930 $432,002 0 1,572 0 4,271 807 0 441,186 300,310 432,002 137,369 90,178 137,369 $578,555 $390,488 $569,371 $433,337 99.2 100.3 0 12,680 446,017 139,132 $585,149 296.9 101.1 101.3 101.1 * 103.2 101.3 102.8 Revenues 330 Intergovernmental Revenues $293,529 $575,628 $293,666 $569,371 $588,777 102.3 103.4 Service Unit 117 - Police Special Operations The primary activity in this service unit is the Recovery Act Byrne Disparate Agencies Grant. The City is the fiscal agent and primary grantee of this federal award which is intended to fund youth gang prevention activities and technology and minor equipment needs for the City, County and various other cities in the Yakima Valley. This service unit also accounts for Police Department participation in County and other agency grants as well as the 2011 Justice Assistance Grant which is providing Emphasis Patrol overtime funding for 2012. Account 120 Overtime - This line primarily contains Emphasis Patrol overtime funded by the Justice Assistance Grant. Account 410 Professional Services - This line accounts for contracts to suppress graffiti and gang activities. Revenues consist of Recovery Act Byrne Disparate Grant Program, pass-through grants from the County and other agencies, and the JAG grant. (1) 2010 Service Unit 117 - Police Special Ops Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 Projected From From Budget 2 to 5 4 to 5 Expenses 120 Overtime $8,001 300 Supplies 310 Office And Operating Supplies 28,587 350 Small Tools And Equipment 87,083 Total 115,671 400 Other Services And Charges 410 Professional Services 51,787 490 Miscellaneous 6,129 Total 57,916 520 Intergovernment Agreements 78,919 640 Machinery And Equipment 30,702 Total Expenditures - Service Unit 117 $291,208 20 -Police • 2012 Adopted Budget $95,700 $52,461 $52,875 3,230 2,294 2,294 36,000 2,317 36,000 $63,200 66.0 119.5 39,230 4,611 38,294 88,934 54,694 70,694 0 0 0 3,927 121.6 171.2 5,300 14.7 14.7 9,227 23.5 24.1 34,000 38.2 48.1 0 * 88,934 54,694 70,694 50,221 5,251 24,629 0 0 0 34,000 38.2 48.1 0 0.0 0.0 0 * $274,085 $117,017 $186,492 $106,427 38.8 57.1 Revenues 330 Intergovernmental Revenues 0 0 1,035 0 0 * * 360 Miscellaneous Revenues $317,613 $264,750 $63,347 $186,492 $106,427 40.2 57.1 Total Revenues - Service Unit 117 $317,613 $264,750 $62,312 $186,492 $106,427 40.2 57.1 $317,613 $264,750 $62,312 $186,492 $106,427 40.2 57.1 Service Unit 131- Prosecution This service unit accounts for 1 FTE in the Legal Department that prosecutes the drug related crimes of the Narcotics unit. Revenue from seized and forfeited property is generated in this fund from the prosecution of these cases. Service Unit 131- Prosecution (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $56,215 140 Retirement/Term Cashout 0 Total 56,215 200 Personnel Benefits 17,473 310 Office And Operating Supplies 0 400 Other Services And Charges 420 Communications 0 430 Transportation/Training 0 490 Miscellaneous 0 Total 0 Total Expenditures - Service Unit 131 $73,688 $82,013 $59,356 $84,013 0 11,590 11,590 82,013 70,946 95,603 25,022 14,200 25,022 500 115 500 0 1,203 2,920 1,100 0 1,100 1,750 167 2,250 2,850 1,370 6,270 $110,385 $86,632 $127,395 $91,205 111.2 108.6 0 * 0.0 91,205 111.2 95.4 22,499 89.9 89.9 500 100.0 100.0 3,250 * 111.3 1,100 100.0 100.0 2,250 128.6 100.0 6,600 231.6 105.3 $120,804 109.4 94.8 Service Units 699 - General Revenues The numbers shown are the beginning balance for the fund. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $297,944 $193,240 $331,146 $331,146 $507,148 262.5 153.2 2012 Adopted Budget • Police - 21 CITY OF i!(/lllla POLICE 2012 PRELIMINARY BUDGET NARRATIVE LAW AND JUSTICE CAPITAL - 333 Acting Police Chief Greg Copeland DEFINITION The City uses this fund to account for capital expenditures and grants relating to the law enforcement mission of the Yakima Police Department and the Criminal Justice adjudication mission of the City of Yakima Municipal Court. The following service units comprise this department: Service Unit 103 - Service Unit 111 - Service Unit 124 - Service Unit 518 - Service Unit 645 - Service Unit 699 - Criminal Justice Sales Tax 0.3% Increase Crime Prevention Communications Capital Improvement Interfund Distribution General Revenues BUDGET SUMMARY Dept 333 Law & Justice Capital Fund (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 103 Criminal Justice Sales Tax .3% Inc 111 Crime Prevention 124 Communications 518 Capital Improvement Total Expenditures Revenue Summary By Service Unit 103 Criminal Justice Sales Tax .3% Inc 111 Crime Prevention 124 Communications 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 22 -Police • 2012 Adopted Budget $20,633 376,756 419,242 79,003 $895,634 $12,000 456,574 575,000 110,657 $4,485 318,696 375,470 40,872 $15,000 456,604 606,200 75,000 $1,154,231 $739,523 $1,152,804 $12,000 420,548 196,586 103,000 $732,134 100.0 92.1 34.2 93.1 63.4 80.0 92.1 32.4 137.3 63.5 $24,173 299,348 350,838 164,366 2,000 $840,726 $25,000 188,337 500,000 161,000 250 $17,917 $27,200 138,318 199,360 86,395 675,644 114,121 158,000 0 250 $874,587 $356,751 $1,060,454 $12,000 133,548 195,546 165,000 250 $506,344 48.0 70.9 39.1 102.5 100.0 57.9 44.1 67.0 28.9 104.4 100.0 47.8 $385,466 (54,909) $330,557 $270,095 $330,557 $330,557 (279,644) (382,771) (92,350) $238,207 88.2 72.1 (225,790) 80.7 244.5 ($9,549) ($52,214) $238,207 $12,417 (130.0) 5.2 Expenditure Summary By Type 300 Supplies 400 Other Services and Charges 600 Capital Outlays 900 Interfund Payment for Services Total Expenditures (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End EXPLANATORY NARRATIVE $127,252 91,286 517,097 160,000 $895,634 $127,409 97,657 688,000 241,165 $51,569 66,108 434,432 187,414 $115,310 90,227 706,102 241,165 $1,154,231 $739,523 $1,152,804 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $162,548 127.6 22.2 90,000 92.2 12.3 209,586 30.5 28.6 270,000 112.0 36.9 $732,134 63.4 100.0 Service Unit 103 - Criminal Justice Sales Tax 0.3% Increase This service unit is used to separately track expenditures paid from the 0.3% Criminal Justice Sales Tax Revenue that is allocated to the Law and Justice Capital Fund. Revenues come from the .3% Criminal Justice Sales tax. See the Preliminary Budget Executive Summary, Section II, Criminal Justice Funding for a more detailed explanation of this source of revenue. (1) 2010 Service Unit 103 - Criminal Justice 3% Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 350 Small Tools and Equipment $20,633 Revenues 310 Taxes $24,173 $12,000 $4,485 $15,000 $25,000 $17,917 $27,200 $12,000 100.0 80.0 $12,000 48.0 44.1 Service Unit 111- Crime Prevention This service unit primarily accounts for the purchase of new patrol cars, equipment and technology for police vehicles and special and technical equipment used by SWAT. There are also equipment and technology expenditures from grant funds for special projects or programs related to Crime Prevention. Account 410 Professional Services - These funds are used for contracted services related to the installation and operation of equipment and technology purchased by this fund. Account 640 Machinery and Equipment - This account is used for capital equipment purchases paid for by various grants or other sources dedicated to crime prevention. Account 950 Interfund Operating Rental and Leases - These funds support the replacement of the Police Department fleet. These funds will purchase approximately nine fleet replacement vehicles in 2012. Revenues consist of Cable TV Tax Revenue and private and federal grant reimbursement for capital purchases. 2012 Adopted Budget • Police - 23 (1) 2010 Service Unit 111- Crime Prevention Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 350 Small Tools and Equipment 410 Professional Services 640 Machinery and Equipment 950 Interfund Opt Rental and Leases Total Expenditures - Service Unit 111 Revenues 310 Taxes 330 Intergovernmental Revenues Total Revenues - Service Unit 111 $92,550 8,161 116,045 116,045 $160,000 $115,409 $47,084 $100,310 0 0 20,227 100,000 84,198 94,902 100,000 84,198 94,902 $150,548 130.5 150.1 0 0.0 0 0.0 0.0 0 0.0 0.0 112.0 112.0 $241,165 $187,414 $241,165 $270,000 $108,229 191,118 $299,348 $120,000 $57,519 $100,000 68,337 80,799 99,360 $188,337 $138,318 $199,360 $80,000 53,548 $133,548 66.7 78.4 70.9 80.0 53.9 67.0 Service Unit 124 - Communications This service unit was created to account for the Integrated Regional Public Safety System (IPSS) Project. As fiscal agent for the Project, the City will administer the funding to plan, implement and manage a common communications and records management system for the Yakima Consortium for Regional Public Safety (YAKCORPS). Funding for the Project consists primarily of Federal Earmark Grants administered by the Department of Justice COPS Office. See the Finance Director's message for more information about the IPSS project. Revenues consist of federal and pass-through grant reimbursement for the IPSS Project. (1) 2010 Service Unit 124 - Communications Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 410 Professional Services 640 Machinery and Equipment Total Expenditures - Service Unit 124 $18,190 401,052 $419,242 $0 $25,236 $0 575,000 350,234 606,200 $575,000 $375,470 $606,200 $0 196,586 $196,586 34.2 34.2 32.4 32.4 Revenues 330 Intergovernmental Revenues $350,838 $500,000 $86,395 $675,644 $195,546 39.1 28.9 Service Unit 518 - Capital Improvement The main expense in this account was security upgrades to the Law and Justice Center. 24 -Police • 2012 Adopted Budget (1) 2010 Service Unit 518 - Capital Impr Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office and Operating Supplies $14,069 400 Other Services and Charges 410 Professional Services 48,960 480 Repairs and Maintenance 15,974 Total 64,935 600 Capital Outlays 620 Buildings 0 640 Machinery and Equipment 0 Total 0 Total Expenditures - Service Unit 518 $79,003 $0 $0 $0 72,657 36,089 65,000 25,000 4,782 5,000 97,657 40,872 70,000 3,000 10,000 0 0 0 5,000 13,000 0 5,000 $110,657 $40,872 $75,000 $0 65,000 25,000 90,000 3,000 10,000 13,000 $103,000 89.5 100.0 92.2 100.0 100.0 100.0 93.1 100.0 500.0 128.6 200.0 260.0 137.3 Service Units 645 and 699 - Revenues Revenues consist of Interfund transfers and Beginning Fund Balances. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Units 645 & 699 - Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 390 Other Financing Sources $164,366 $161,000 $114,121 $158,000 $165,000 102.5 104.4 Revenues 270 Beginning Balance $385,466 $270,095 $330,557 $330,557 $238,207 88.2 72.1 360 Miscellaneous Revenues 2,000 250 0 250 250 100.0 100.0 Total Revenues - Service Unit 699 $387,466 $270,345 $330,557 $330,807 $238,457 88.2 72.1 2012 Adopted Budget • Police - 25 26 —Police • 2012 Adopted Budget CITY OF Xi-X2Na FIRE 2012 PRELIMINARY BUDGET NARRATIVE FIRE - 032 GENERAL FUND Fire Chief Dave Willson DEFINITION The mission of the Yakima Fire Department (YFD) is to protect life and property and to preserve the environment during incidents involving structural fires, medical emergencies and other disasters - natural or man-made. Additionally, YFD provides fire and injury prevention training to the community with a focus on teaching school-age children. YFD participates, and is in compliance with the National Incident Management System (NIMS) for statistical incident data tracking as well as to ensure responder accountability and safety. Fire Stations are strategically located throughout the community to provide for timely response and mitigation of emergency incidents. The Fire Department has the following service units: Service Unit 121 Service Unit 122 Service Unit 123 Service Unit 125 Service Unit 129 - Auxiliary - Fire Suppression - Investigation - Training - Administration PERFORMANCE STATISTICS Auxiliary 2010 Actual 2011 Amended Budget 2012 Proposed Budget Fire 383 425 446 Rupture/Explosions 7 5 5 Hazardous Condition 125 106 111 Service Call 489 461 484 Good Intent (response to report of fire / other hazardous conditions) 846 649 682 False Call 581 509 535 Other (miscellaneous request for service) 9 6 6 EMS/Rescue 7569 6173 6482 Investigation Juvenile Fire Setter Counseling 6 5 5 Investigate and Determine the Cause of the Fires 276 210 220 Accelerant Detection Canine Utilizations (started 1/1/05) 25 12 12 2012 Adopted Budget • Fire —1 Structural Fires - Structure fires usually require four or more companies per response. Other Fires - Includes vehicle, aircraft, outside of structure fires, and grass fires. Hazardous Conditions - Include liquid spills, hazardous material leaks, spills or incidents. Electrical Hazards - Events that pose risk to health and welfare of people, property or environment. Service Call - Includes such alarms as smell of smoke, CO alarms sounding, assisting invalids, lock -outs and various other calls not requiring a "lights and siren" emergency response. Automatic Alarms - Alarms from on-site monitoring systems. Other Emergencies - Calls that are unique in nature that are not able to be categorized. EMS/Rescue - Consist of all types of medical and traumatic injury calls, including: cardiac difficulties and arrest, breathing difficulties and arrest, vehicles accidents, and varied technical rescue services. AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1180 Fire Chief 1.00 1.00 1.00 6321 Firefighter 57.00 57.00 58.00 6323 Fire Lieutenant (Shift) 12.00 12.00 12.00 6325 Fire Captain (Shift) 6.00 6.00 6.00 6327 Battalion Chief (Shift) 3.00 3.00 3.00 6343 Deputy Fire Marshal 1.00 1.00 1.00 6351 Fire Training Supervisor 1.00 1.00 1.00 6352 Fire Training Assistant 1.00 1.00 0.00 6380 Deputy Fire Chief 2.00 2.00 2.00 6441 Secretary II 1.00 1.00 1.00 8230 Maintenance Mechanic 1.00 1.00 1.00 16101 Administrative Assistant to the Fire Chief 1.00 1.00 1.00 Total Personnel(-) 87.00 87.00 87.00 (1) Fire Training Assistant moved from YV-Tech program to shift Lieutenant position. (2) 8.00 FTE's funded by Emergency Services (150). 2 - Fire • 2012 Adopted Budget BUDGET SUMMARY Dept 032 Fire (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 121 Fire Auxiliary 122 Fire Suppression 123 Fire Investigation 125 Fire Training 129 Administration Total Expenditures $10,961 8,080,875 152,733 306,326 704,321 $9,255,216 $10,900 $4,783 $10,900 8,031,444 5,572,940 7,847,408 46,048 4,146 14,569 183,696 223,905 314,275 657,252 456,814 607,795 $8,929,340 $6,262,588 $8,794,947 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $10,900 100.0 100.0 8,194,077 102.0 104.4 24,550 53.3 168.5 190,330 103.6 60.6 723,199 110.0 119.0 $9,143,056 102.4 104.0 (1) 2010 Expenditure Summary By Type Actual 100 Salaries and Wages $7,087,961 200 Personnel Benefits 1,580,852 Sub -Total Salaries and Benefits 8,668,813 300 Supplies 257,660 400 Other Services and Charges 225,367 500 Intergov't Svcs / Other Interfund 0 900 Interfund Payment for Services 103,376 Total Expenditures $9,255,216 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $6,745,757 $4,683,154 $6,540,947 1,599,029 1,175,472 1,632,619 8,344,786 5,858,625 8,173,566 230,600 146,843 274,600 247,377 150,643 240,204 100 0 100 106,477 106,477 106,477 $8,929,340 $6,262,588 $8,794,947 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $6,753,088 100.1 73.9 1,787,263 111.8 19.6 8,540,351 102.3 93.4 238,100 103.3 2.6 247,380 100.0 2.7 100 100.0 0.0 117,125 110.0 1.3 $9,143,056 102.4 100.0 EXPLANATORY NARRATIVE The Department provides service in a wide variety of areas such as Fire Suppression, Public Fire Prevention Education, Injury Prevention Education, Hazardous Materials Response, Basic Life Support Emergency Medical Response, Disaster Planning, Aircraft Fire and Rescue Response, Cave-in/Building Collapse Rescue, Fire Investigation, Arson Detection Canine, Confined Space Rescue, High and Low Angle Rescue, Incident Command, and Involvement in Community Projects. Each of these services requires extensive education and training on a continuous basis for our personnel. The majority of the training is being done by personnel in-house; however, to provide up-to-date and state-of-the-art training, it necessitates that we send our personnel to some outside training programs to maintain a high level of professionalism. This year the Department will continue to focus on expanding our training center education activities. This will provide on- site training for our personnel using statewide and national experts in the related fields. The Department has devoted a large percentage of available training funds toward state and federally mandated training for structured Firefighter training, Aircraft Fire and Rescue, specialized rescue, Emergency Medical certification, hazardous materials response, Incident Command and National Incident Management System (NIMS) training. 2012 Adopted Budget • Fire - 3 The equipment replacement reserve within the Fire Capital Fund was established a number of years ago, and has provided the Fire Department with the ability to replace equipment without a major impact on the General Fund or a need to pursue bonding revenue. The fund was set up using the City code provisions, which established a structured method for building equipment replacement reserves. It is based on the estimated life, salvage value, inflation, and the original cost of the major Fire Department rolling stock. In 2012, the funding of this account is from the Emergency Services Fund; contribution from the General Fund continues to be eliminated again this year due to budget constraint. This level of funding is barely adequate to provide enough revenue to meet the immediate apparatus replacement needs that exist today. Future apparatus, facilities and equipment needs are not addressable with this level of funding. Service Unit 121- Auxiliary Fire Chief Dave Willson The "Reserves" consist of a small group of dedicated individuals who volunteer their time to support the mission of the Yakima Fire Department. Activities of this group include: Operational Support - The Reserves' role at an emergency scene focuses around firefighter rehabilitation and safety by refilling breathing air bottles, providing hydration and energy foods, monitoring firefighter's vital signs and establishing shelter for firefighters during extreme weather conditions. Public Education - The Reserves assist with events such as EDITH House and career fairs. Chaplaincy - Reserve members with Chaplain training provide counseling and crisis intervention at the emergency scene and Critical Incident Stress Debriefing (CISD) for responders. Account 350 Small Tools and Equipment - This account is used for equipment replacement as needed (i.e., smoke detectors, blood pressure (BP) cuffs, reflective safety vests, puppets and sports drinks.) The Reserve's applied for, and awarded, grant money which accounts for the additional funding in 2011. Account 410 Professional Services - This account provides for background checks on Reserve candidates. The fund is used some years more than others depending on new reserve candidate applications Account 4R0 Reserve Firefighters - This fund is for compensation of costs incurred by reserves responding to emergencies and performing public services. The reserves are paid a small amount per incident to help offset the costs of gas money that they incur driving to the fire station from their homes for volunteer work for the city. This compensation is paid on a quarterly basis. 4 — Fire • 2012 Adopted Budget (1) 2010 Service Unit 121— Auxiliary Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 280 Clothing and Miscellaneous $1,601 350 Small Tools and Equipment 1,708 400 Other Services and Charges 410 Professional Services 857 480 Repairs and Maintenance 322 490 Miscellaneous 1,535 4R0 Reserve Firefighters 4,937 Total 7,652 Total Expenditures — Service Unit 121 $10,961 $1,600 $0 $1,600 1,500 932 1,500 800 241 800 500 500 500 1,500 731 1,500 5,000 2,380 5,000 $1,600 100.0 100.0 1,500 100.0 100.0 7,800 3,851 7,800 800 100.0 100.0 500 100.0 100.0 1,500 100.0 100.0 5,000 100.0 100.0 7,800 100.0 100.0 $10,900 $4,783 $10,900 $10,900 100.0 100.0 Service Unit 122 — Suppression Deputy Fire Chief Bob Stewart The mission of this service unit is to professionally and expeditiously control and mitigate incidents resulting from fires, medical emergencies, natural and man-made disasters, hazardous materials incidents, and other related incidents; to minimize suffering and loss of life and property; and to protect the environment. Account 110 Salaries and Wages — The exceptions in this department to the salary freeze are those employees operating under the Law Enforcement Officers and Fire Fighters (LEOFF). Account 120 Overtime — This account provides funding for emergency call back of off-duty personnel during large scale incidents. For 2012, funding has been reduced by 44% as a result of budget reductions. Account 130 Special Pay — This account funds special pays which include differentials for Self Contained Breathing Apparatus (SCBA) repair technicians, Technical Rescue Team members, Shift Fire Investigators, and Hazard Materials Technicians. Account 280 Clothing and Miscellaneous — This account funds the purchase and maintenance of Personal Protective Equipment (PPE) and uniforms. In addition, it funds physical exams for newly hired members and those members over the age of thirty-five. Account 310 Office and Operating Supplies — The majority of this line item funds the repair and maintenance of emergency vehicles (fire engines and ladder trucks). Account 410 Professional Services — This is a pass-through account used as a contribution to 4th of July Committee for the annual fireworks display. Revenues consist of revenues from fire protection services (other governmental agencies). 2012 Adopted Budget • Fire — 5 (1) 2010 Service Unit 122 - Fire Suppression Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $5,829,105 120 Overtime 338,718 130 Special Pay 36,930 140 Retirement/Term Cashout 77,823 Total 6,282,576 200 Personnel Benefits 200 Personnel Benefits 1,357,475 280 Clothing and Miscellaneous 80,863 Total 1,438,338 300 Supplies 310 Office and Operating Supplies 110,974 320 Fuel Consumed 73,443 350 Small Tools and Equipment 28,808 Total 213,224 400 Other Services and Charges 410 Professional Services 3,678 420 Communications 4,533 450 Operating Rentals and Leases 792 470 Public Utility Services 99,766 480 Repairs and Maintenance 31,411 490 Miscellaneous 6,557 Total 530 State / County Taxes & Assess Total Expenditures - Service Unit 122 $8,080,875 $5,674,583 $4,011,811 $5,453,624 376,500 173,345 295,500 39,195 69,373 96,995 103,000 3,808 106,808 6,193,278 4,258,336 5,952,927 1,418,547 1,040,524 1,420,611 90,100 53,914 93,675 $5,761,149 215,500 90,952 103,000 6,170,601 1,508,647 1,094,438 1,514,286 88,500 65,292 128,500 75,000 53,580 75,000 24,500 5,116 28,500 1,578,446 92,000 1,670,446 188,000 123,987 232,000 1,000 2,000 2,000 4,937 4,490 5,237 1,000 424 1,000 112,382 66,293 109,857 15,000 18,043 20,000 7,100 4,928 10,000 93,500 82,500 24,500 200,500 146,737 0 141,419 100 96,178 0 148,094 100 101.5 57.2 232.1 100.0 99.6 111.3 102.1 110.7 105.7 110.0 100.0 106.7 1,000 100.0 7,065 143.1 1,000 100.0 113,365 100.9 20,000 133.3 10,000 140.9 152,430 107.8 100 100.0 102.0 $8,031,444 $5,572,940 $7,847,408 $8,194,077 105.6 72.9 93.8 96.4 103.7 111.1 98.2 110.3 72.8 110.0 86.0 86.4 50.0 134.9 100.0 103.2 100.0 100.0 102.9 100.0 104.4 Revenues 330 Intergovernmental Revenues $60,845 340 Charges For Goods And Services 404 360 Miscellaneous Revenues 2,403 Total Revenues - Service Unit 122 $63,652 $0 $0 $0 0 0 0 0 100 100 $0 0 0 0.0 $0 $100 $100 $0 0.0 Service Unit 123 - Investigation Fire Chief Dave Willson This service unit is responsible for determining the origin and cause of all fires and explosions occurring within the City, and identifying criminal acts as related to the incidence of fire. The goal of this service unit is to determine accurately the cause of fires and gather evidence and prosecution of persons guilty of arson, as well as facts and information that may be pertinent to protect failure and safety concerns. Investigations lead to claims and restitution for all fires (accidental and intentional). Subrogation and insurance restitution has expanded the role of fire investigation. To increase efficiency and be more cost effective, the YFD utilizes "shift investigators". This allows Firefighters that are already on duty, assigned to a fire engine, to investigate a significant number of fires. This takes a tremendous workload off of our two day investigators while reducing overtime costs. 6 - Fire • 2012 Adopted Budget This unit is also responsible for the delivery of the Juvenile Fire Stopper Program, Public Safety Education and Media Relations in the City. Additionally, this unit performs background checks on new hires, conducts special internal investigations for the department, and issues public disclosure releases as per applicable RCW. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Law Enforcement Officers and Fire Fighters (LEOFF). The LEOFF labor agreement is currently in negotiation for 2012. Account 120 Overtime - Overtime in this service unit is primarily due to emergency scene callback, investigations or courtroom proceedings. Account 130 Special Pay - This money is to provide the "stipend" or skill pay for the shift fire investigators. Account 410 Professional Services - This account is utilized to cover expenses associated with conducting background investigations for firefighter candidates as well as the on -duty Polygraph Technician at YPD. Revenues consist of investigation fees from other governmental agencies (i.e. Yakima County). Service Unit 123 - Investigation (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $78,875 120 Overtime 14,892 130 Special Pay 25,296 Total 119,063 200 Personnel Benefits 27,005 300 Supplies 310 Office and Operating Supplies 0 350 Small Tools and Equipment 1,913 Total 1,913 400 Other Services and Charges 410 Professional Services 4,044 420 Communications 196 430 Transportation / Training 490 Miscellaneous Total Total Expenditures - Service Unit 123 Revenues 330 Intergovernmental Revenues 340 Charges for Goods and Services Total Revenues - Service Unit 123 0 512 $0 $0 $0 15,000 1,161 5,000 20,800 48 29 35,800 0 2,000 1,209 5,029 274 140 8 2,000 4,600 1,515 4,600 $0 15,000 100.0 300.0 0 0.0 0.0 15,000 41.9 298.3 0 * 0.0 6,600 1,523 6,600 1,200 750 1,200 1,048 195 200 500 0 500 900 195 900 4,752 3,648 1,140 2,800 2,000 4,600 6,600 100.0 100.0 100.0 100.0 100.0 100.0 1,200 100.0 100.0 350 33.4 175.0 500 100.0 100.0 900 100.0 100.0 2,950 80.9 105.4 $152,733 $46,048 $4,146 $14,569 $24,550 53.3 168.5 $655 0 $1,000 $652 $1,000 500 0 500 $655 $1,500 $652 $1,500 $1,000 100.0 100.0 500 100.0 100.0 $1,500 100.0 100.0 2012 Adopted Budget • Fire - 7 Service Unit 125 - Training Fire Chief Dave Willson The purpose of this service unit is to provide development and coordination of all education, training and certification programs for the Fire Department. The division added a Council approved Training Lieutenant position in 2003, which was funded in part by pass-through YV-Tech funds. The YV-Tech program has been eliminated for 2012 due to budget reductions. The Officer assigned to this position is being transferred back to the suppression division. Five major areas of activity exist within the Training Division of the Department; (1) fire suppression training, (2) emergency medical training, (3) special operations training (hazardous materials, terrorism mitigation and tactical rescue), and (4) fire investigation training, and (5) recruit academy training. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Law Enforcement Officers and Fire Fighters (LEOFF). The LEOFF labor agreement is in negotiations for 2012. Account 120 Overtime - This account provides for off-duty mandated training, such as ARFF, HazMat Team and Recruit Fire Academy instructors. Account 130 Special Pay - This account funds the special pay/skills stipends for training officers that are also members of the HazMat Team, Technical Rescue Team, MSA Technicians, or Investigators. Account 410 Professional Services - This account provides for the Tri -County HazMat Team fee, ARFF training requirements, outside instructors and cadet instructor requirements, and all schools and classes by Yakima Firefighters. Revenue consists of fire training program fees. (1) 2010 Service Unit 125 - Training Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $201,209 120 Overtime 9,669 130 Special Pay 1,405 140 Retirement / Term Cashout 2,265 Total 214,547 200 Personnel Benefits 34,760 300 Supplies 310 Office And Operating Supplies 29,924 350 Small Tools And Equipment 218 Total 30,142 400 Other Services And Charges 410 Professional Services 20,281 420 Communications 489 490 Miscellaneous 6,108 Total 26,877 Total Expenditures - Service Unit 125 $306,326 8 - Fire • 2012 Adopted Budget $104,834 $148,316 $204,002 4,000 6,271 8,000 2,796 2,481 2,796 2,000 0 2,000 113,631 157,068 216,798 16,011 30,832 43,422 20,000 13,709 20,000 1,500 137 1,500 $102,876 4,000 6,310 2,000 115,185 24,278 21,500 13,846 21,500 28,000 20,618 28,000 655 488 655 3,900 1,052 3,900 32,555 22,158 32,555 $183,696 $223,905 $314,275 15,000 1,500 16,500 98.1 100.0 225.6 100.0 101.4 151.6 75.0 100.0 76.7 50.4 50.0 225.6 100.0 53.1 55.9 75.0 100.0 76.7 28,000 100.0 100.0 467 71.3 71.3 5,900 151.3 151.3 34,367 105.6 105.6 $190,330 103.6 60.6 Revenues 330 Intergovernmental Revenues 360 Miscellaneous Revenues Total Revenues - Service Unit 125 $84,347 16,844 $101,190 $83,000 0 $46,938 0 $50,500 0 $8,000 9.6 $0 $8,000 9.6 15.8 15.8 * $83,000 $46,938 $50,500 Service Unit 129 - Administration The purpose of this service unit is to plan, direct, control, and coordinate all operations of the Fire Department. The goal of this division is to accomplish planning, control, and coordination of all the programs and services of the Fire Department in the most efficient and cost effective manner. Account 110 Salaries and Wages - The exceptions to the salary freeze are those employees operating under the Law Enforcement Officers and Fire Fighters (LEOFF). The LEOFF labor agreement is in negotiations for 2012. Account 120 Overtime - This line item is maintained to fund the overtime caused by extra hours worked for payroll and weekend work by the Assistant and Secretary II. Account 410 Professional Services - This line item includes negotiation consultants and legal advisors. (1) 2010 Service Unit 129 - Administration Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $452,644 120 Overtime 1,046 140 Retirement/Term Cashout 18,085 Total 471,776 200 Personnel Benefits 79,148 310 Office And Operating Supplies 10,673 400 Other Services And Charges 410 Professional Services 1,312 420 Communications 25,436 430 Transportation / Training 3,925 450 Operating Rentals And Leases 99 480 Repairs And Maintenance 1,772 490 Miscellaneous 6,806 Total 39,349 960 Interfund Insurance Services 103,376 Total Expenditures - Service Unit 129 $704,321 $399,548 $266,541 $365,692 3,500 0 500 0 0 0 $451,802 113.1 123.6 500 14.3 100.0 0 403,048 72,771 13,000 266,541 49,927 6,554 366,192 73,171 13,000 16,500 128 2,500 24,575 17,514 24,575 12,280 3,338 12,280 700 0 700 2,900 869 2,900 5,000 5,466 6,000 61,955 27,315 48,955 106,477 106,477 106,477 $657,252 $456,814 $607,795 452,302 90,940 13,000 112.2 125.0 100.0 123.5 124.3 100.0 2,500 15.2 100.0 25,453 103.6 103.6 12,280 100.0 100.0 700 100.0 100.0 2,900 100.0 100.0 6,000 120.0 100.0 49,833 80.4 101.8 117,125 110.0 110.0 $723,199 110.0 119.0 2012 Adopted Budget • Fire - 9 CITY OF Xi-X2Na FIRE 2012 PRELIMINARY BUDGET NARRATIVE EMERGENCY SERVICES - 150 Fire Chief Deputy Fire Chief Dave Willson Bob Stewart DEFINITION The Emergency Services Fund was created to account for the EMS Levy resources received by the City of Yakima. These resources may be used for operation and support in the provision of Emergency Medical Services to the citizens of Yakima and to those citizens that are visiting within the City limits and in need of assistance. This fund provides state required emergency medical training for Emergency Medical Technicians, emergency medical supplies and technical rescue tools and equipment. The Countywide EMS levy will be voted on for renewal in November of this year. The current levy expires on December 31 of 2013. The Emergency Services Department has the following service units: Service Unit 122 Service Unit 126 Service Unit 645 Service Unit 699 - Fire Suppression - Emergency Services - Interfund Distribution - General Revenues Authorized Personnel and Performance Statistics are found in the Fire Department 032. BUDGET SUMMARY Dept 150 Emergency Services (1) 2010 Expenditure Summary By Service Unit Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 122 Fire Suppression 126 Emergency Services 645 Interfund Distribution Total Expenditures Revenue Summary By Service Unit 699 General Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 10 - Fire • 2012 Adopted Budget $701,547 266,979 125,000 $1,093,525 $710,850 311,054 100,000 $498,824 272,946 50,000 $701,529 320,167 100,000 $1,121,904 $821,770 $1,121,696 $832,589 266,900 100,000 $1,199,489 117.1 118.7 85.8 83.4 100.0 100.0 106.9 106.9 $1,094,658 $63,379 1,132 $64,511 $1,120,476 $668,128 $1,121,738 $43,736 $64,511 $64,511 (1,428) (153,642) 42 $1,196,026 106.7 106.6 $42,308 -$89,131 $64,553 $64,553 (3,463) $61,090 147.6 100.1 242.5 (8282.1) 144.4 94.6 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries And Benefits 300 Supplies 400 Other Services and Charges 500 Intergov't Svcs / Other Interfund 900 Interfund Payment for Services Total Expenditures EXPLANATORY NARRATIVE $1,200,000 $1,150,000 $1,100,000 $1,050,000 $1,000,000 $950,000 $900,000 $1,935,393 596,389 2,531,782 48,635 253,862 98,288 8,582 127,299 $1,986,004 $1,297,023 $1,932,955 629,002 410,368 629,280 2,615,006 1,707,390 2,562,235 55,100 26,326 55,100 425,046 344,306 509,110 70,000 0 0 34,912 26,184 34,912 141,433 124,459 141,433 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $2,051,373 103.3 58.8 738,072 117.3 21.2 2,789,445 106.7 80.0 55,100 100.0 1.6 386,692 91.0 11.1 70,000 100.0 2.0 34,912 100.0 1.0 152,125 107.6 100.0 EMERGENCY SERVICES FUND FINANCIAL DATA 2007 2008 2009 2010 2010 2011 Actual Actual Actual Actual Estimate Projected - $250,000 - $200,000 - $150,000 - $100,000 - $50,000 $0 - Revenues $1,061,930 $1,046,508 $1,048,696 $1,048,696 $1,087,936 $1,120,476 - Expenditures $1,019,761 $1,084,313 $1,166,738 $1,166,738 $1,107,579 -Beg Bal $177,058 $219,227 $181,422 $181,422 $63,380 4FEnd Bal $219,227 $181,422 $63,380 $63,380 $43,737 $1,091,586 $43,737 $72,627 Service Unit 122 - Fire Suppression The mission of this service unit is to professionally and expeditiously control and mitigate incidents resulting from fires, medical emergencies, natural and man-made disasters, hazardous materials incidents, and other related incidents; to minimize suffering and loss of life and property; and to protect the environment. Account 110 Salaries and Wages - Wage freezes are not applicable to members of the bargaining unit unless agreed upon in the labor agreement. Account 120 Overtime - Overtime in this service unit is primarily due to manpower shortages. Account 130 Special Pay - This account funds the special pay/skills stipends for firefighters that also are members of the HazMat Team, Technical Rescue Team, MSA Technicians, or Investigators. 2012 Adopted Budget • Fire -11 (1) 2010 Service Unit 122 - Fire Suppression Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $525,991 120 Overtime 38,883 130 Special Pay 5,569 140 Retirement / Term Cashout 1,838 Total 572,282 200 Personnel Benefits 129,265 Total Expenditures - Service Unit 122 $701,547 $517,777 40,000 5,621 11,000 $371,248 14,139 12,140 $517,777 20,000 16,300 0 11,000 574,399 397,527 565,077 136,452 101,297 136,452 $710,850 $498,824 $701,529 $591,783 40,000 16,840 11,000 659,623 172,966 $832,589 114.3 100.0 299.6 100.0 114.8 126.8 117.1 114.3 200.0 103.3 100.0 116.7 126.8 118.7 Service Unit 126 - Emergency Services This service unit provides state required emergency medical training for Emergency Medical Technicians, emergency medical supplies and technical rescue tools and equipment. Account 120 Overtime - Overtime in this service unit is primarily used for emergency (1) 2010 Service Unit 126 - Emergency Svcs Actual (2) 2011 Amended Budget (3) (4) 2011 2011 Actual Estimated 9/30/11 Year -End callback. (5) (6) (7) 2012 % Chng % Chng Projected Budget From From 2to5 4to5 Expenses 100 Salaries and Wages 110 Salaries and Wages $108,027 120 Overtime 5,588 130 Special Pay 0 140 Retirement/Term Cashout 2,595 Total 116,211 200 Personnel Benefits 19,720 300 Supplies 310 Office and Operating Supplies 25,227 350 Small Tools and Equipment 6,078 Total 31,305 400 Other Services and Charges 430 Transportation / Training 0 490 Miscellaneous 1,893 Total 1,893 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 75,000 960 Interfund Insurance Services 22,850 Total 97,850 Total Expenditures - Service Unit 126 $266,979 $104,834 $87,179 $115,000 7,000 6,772 7,000 0 65 65 50,000 49,667 49,667 $105,002 7,000 0 0 161,834 143,682 171,732 20,550 18,166 20,766 25,000 13,434 25,000 6,000 280 4,000 112,002 31,000 13,714 29,000 930 0 930 1,000 1,645 2,000 24,155 25,000 6,000 31,000 1,930 1,645 2,930 75,000 75,000 75,000 20,739 20,739 20,739 95,739 95,739 95,739 $311,054 $272,946 $320,167 930 1,000 1,930 75,000 22,813 97,813 $266,900 100.2 100.0 0.0 69.2 117.5 100.0 100.0 100.0 100.0 100.0 100.0 100.0 110.0 102.2 85.8 91.3 100.0 0.0 0.0 65.2 116.3 100.0 150.0 106.9 100.0 50.0 65.9 100.0 110.0 102.2 83.4 Service Unit 645 - Interfund Distribution This service unit is EMS money that is directed to communications. 12 -Fire • 2012 Adopted Budget (1) 2010 Service Unit — 645 Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $125,000 $100,000 $50,000 $100,000 $100,000 100.0 100.0 Service Unit 699 - General Revenues The majority of this revenue comes from the EMS levy, and is calculated by the County Emergency Medical Department using a multi factor formula. The remaining revenue is generated by interest from investments. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 699 — General Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $63,379 $43,736 $64,511 $64,511 $64,553 147.6 100.1 330 Intergovernmental Revenues 1,094,006 1,119,726 668,149 1,121,738 1,195,726 106.8 106.6 360 Miscellaneous Revenues 651 750 -21 0 300 40.0 * Total Revenues — Service Unit 699 $1,158,037 $1,164,212 $732,639 $1,186,249 $1,260,579 108.3 106.3 2012 Adopted Budget • Fire —13 CITY OF Xi-X2Na FIRE 2012 PRELIMINARY BUDGET NARRATIVE PUBLIC SAFETY COMMUNICATIONS - 151 Fire Chief Dave Willson Communications and Technology Manager Wayne Wantland DEFINITION The responsibilities of this division are to provide emergency call answering, dispatching, records keeping and communications support for the public safety departments and agencies served. In addition, the division provides repair and maintenance of a variety of equipment for all City departments. The goal of the division is to provide quality, efficient, cost-effective emergency communications, maintenance and communications support to the citizens and those departments and agencies served. The Manager Position and the Division Administrative Assistant position are shared between the Information Technology Services and Public Safety Communications. The Public Safety Communications Department has the following service units: Service Unit 103 Service Unit 120 Service Unit 124 Service Unit 645 Service Unit 699 - Criminal Justice Sales Tax .3% Increase - 9-1-1 Call Takers - Communications - Interfund Distribution - General Revenues AUTHORIZED PERSONNEL Class Code Position Title 1291 Communications & Technology Manager 4520 Electronics Technician I 4521 Electronics Technician II 4522 Electronic Supervisor 6410 9-1-1 Call Taker a9 6412 Public Safety Dispatcher (2) 6415 Public Safety Lead Dispatcher 17101 Public Safety Asst. Comm. Manager 18101 Communications Division Office Assistant Total Personnel131 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 12.00 13.00 13.00 12.00 12.00 12.00 5.00 5.00 5.00 1.00 1.00 1.00 1.00 1.00 1.00 35.00 36.00 36.00 (1) The addition of one Calltaker was deferred from the 2011 budget until 2012 when the 911 excise tax increase goes into effect. (2) Public Safety Communications funds .20 FTE's in Finance and had .30 FTE's funded by Information Systems (052). 14 -Fire • 2012 Adopted Budget BUDGET SUMMARY Dept 151 Public Safety Comm. (1) Expenditure Summary By Service Unit 103 Criminal Justice Sales Tax .3% Inc 120 911 Call -Takers 124 Communications Total Expenditures 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $142,863 1,415,891 1,509,694 $3,068,448 $124,210 1,809,525 1,407,762 $116,305 1,247,103 865,257 $131,488 1,808,614 1,362,688 $3,341,497 $2,228,666 $3,302,790 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $152,747 123.0 116.2 1,892,412 104.6 104.6 1,443,114 102.5 105.9 $3,488,273 104.4 105.6 Revenue Summary By Service Unit 103 Criminal Justice Sales Tax .3% Inc $138,566 124 Communications 1,946,068 645 Interfund Distribution 975,000 699 General Revenues 750 Total Revenues $3,060,384 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services And Charges 600 Capital Outlays 700 Debt Service 900 Interfund Payment For Services Total Expenditures $90,000 $71,304 $131,500 2,429,610 1,776,499 2,327,773 890,000 642,500 890,000 1,250 7 1,250 $3,410,860 $2,490,309 $3,350,523 $152,500 169.4 116.0 2,408,593 99.1 103.5 840,000 94.4 94.4 1,250 100.0 100.0 $3,402,343 99.8 101.6 $256,883 (8,064) $248,820 $226,393 $248,820 $248,820 69,363 261,644 47,733 $295,756 $510,463 $296,552 $296,552 131.0 119.2 (85,930) (123.9) (180.0) $210,622 71.2 71.0 (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $688,492 148,985 837,478 31,305 1,893 125,000 97,850 $1,093,525 $688,492 $736,233 $541,209 $736,809 157,002 119,463 157,218 893,235 31,000 1,930 100,000 95,739 $1,121,904 660,672 13,714 1,645 50,000 95,739 $821,770 894,027 29,000 2,930 100,000 95,739 $1,121,696 $736,233 $541,209 $736,809 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $771,625 104.8 64.3 197,121 125.6 16.4 968,746 108.5 80.8 31,000 100.0 2.6 1,930 100.0 0.2 100,000 100.0 8.3 97,813 102.2 8.2 $1,199,489 106.9 34.4 $771,625 104.8 100.0 EXPLANATORY NARRATIVE Within this division, there are three primary service units. Service unit 103 is funded through the .3% Criminal Justice Sales Tax and allows the division to meet the demands being placed on it from the Criminal Justice departments in the City. Service Unit 120 provides the 9-1-1 call answering services for the entire Yakima County. Service Unit 124 provides public safety dispatching, which includes Police and Fire, and electronic repair and maintenance for all City departments and other user agencies under contract. These computations exclude the 9-1-1 Communication accounts, which have no direct impact on city revenues as it is funded through the 9-1-1 contracts with Yakima County. 2012 Adopted Budget • Fire -15 $4,000,000 - $3,000,000 - $2,000,000 - $1,000,000 - $0 PUBLIC SAFETY COMMUNICATION FUND FINANCIAL DATA 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Estimate Revenues $2,703,830 $2,535,003 $2,893,752 $3,060,384 $3,350,523 Expenditures $2,449,375 $2,703,602 $2,900,801 $3,068,448 $3,302,790 -a-Beg Bal $178,076 $432,531 $263,932 $256,883 $248,819 -F End Bal $432,531 $263,932 $256,883 $248,819 $296,552 2012 Projected $3,402,343 $3,551,694 $296,552 $147,201 - $500,000 - $400,000 - $300,000 - $200,000 - $100,000 $0 Service Unit 103 - Criminal Justice Sales Tax .3% Increase The communications center is a significant partner with the criminal justice system in the city and, therefore, receives a small portion of this revenue stream to help offset the cost attributed to support of the criminal justice departments. This revenue funds two dispatcher positions that support law enforcement activities. Revenues come from the .3% Criminal Justice Sales tax. (1) 2010 Service Unit 103 - Criminal Justice 3% Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $102,637 120 Overtime 6,589 Total 109,227 200 Personnel Benefits 33,636 Total Expenditures - Service Unit 103 $142,863 Revenues 310 Taxes $92,141 $76,850 $92,141 2,000 10,304 9,000 94,141 87,154 101,141 30,069 29,151 30,347 $124,210 $116,305 $131,488 $102,435 9,000 111,435 41,312 $152,747 111.2 450.0 118.4 137.4 123.0 111.2 100.0 110.2 136.1 116.2 $138,566 $90,000 $71,304 $131,500 $152,500 169.4 116.0 Service Unit 120 - 9-1-1 Call Takers This service unit provides 9-1-1 call taking for the entire Yakima County, and is funded completely under contract with Yakima County from the 9-1-1 excise tax revenue. Account 120 Overtime - Overtime in this service unit is primarily due to two factors. The primary factor is that we must have a minimum number of personnel on duty at any given time to deal with the workload of processing emergency calls. The second factor is that this is a high stress environment that tends to lead to high turnover (a nationwide issue). With this turnover, we must use existing personnel to meet factor number one. 16 -Fire • 2012 Adopted Budget Account 130 Special Pay - The areas that require special pay frequently are bilingual pay (continual for certified personnel) and special assignment pay as needed. Account 410 Professional Services - This line item is used when professional assistance is needed, such as instructors for this service unit. (1) 2010 Service Unit 120 - 9-1-1 Call Takers Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $731,345 120 Overtime 69,983 130 Special Pay 1,920 140 Retirement/Term Cashout 2,736 Total 805,984 200 Personnel Benefits 200 Personnel Benefits 251,481 280 Clothing and Miscellaneous 1,801 Total 253,282 300 Supplies 310 Office and Operating Supplies 7,568 350 Small Tools and Equipment 5,029 Total 12,597 400 Other Services and Charges 410 Professional Services 2,959 420 Communications 58,998 430 Transportation / Training 9,038 480 Repairs and Maintenance 127,065 490 Miscellaneous 18,669 Total 216,728 640 Machinery And Equipment 0 900 Interfund Payment for Services 960 Interfund Insurance Services 24,011 990 Interfund Administrative 103,288 Total 127,299 Total Expenditures - Service Unit 120 $1,415,891 $882,712 38,000 2,340 0 $548,103 63,215 1,814 $833,801 55,000 2,340 0 0 $912,252 55,000 2,025 0 103.4 144.7 86.5 109.4 100.0 86.5 923,052 613,132 891,141 304,740 202,356 304,740 2,300 1,656 2,300 307,040 204,011 307,040 6,000 4,759 6,000 10,000 1,562 10,000 969,277 105.0 108.8 370,711 2,300 373,011 16,000 6,321 16,000 3,000 0 3,000 235,000 234,383 302,000 7,000 5,504 7,000 125,000 51,064 125,000 17,000 8,228 16,000 387,000 299,179 453,000 35,000 0 0 23,533 23,533 23,533 117,900 100,926 117,900 141,433 124,459 141,433 $1,809,525 $1,247,103 $1,808,614 6,000 10,000 16,000 3,000 280,000 7,000 40,000 17,000 347,000 35,000 25,887 126,238 152,125 $1,892,412 121.7 100.0 121.5 100.0 100.0 100.0 100.0 119.2 100.0 32.0 100.0 89.7 100.0 110.0 107.1 107.6 104.6 121.7 100.0 121.5 100.0 100.0 100.0 100.0 92.7 100.0 32.0 106.3 76.6 110.0 107.1 107.6 104.6 Service Unit 124 - Communications This service unit provides the administration, dispatching and electronic maintenance functions for the division. This service unit is funded from a variety of sources (i.e. dispatching services, electronic maintenance alarm monitoring, etc.) with a majority of the revenue being provided through an Interfund transfer from the telephone utility tax. Account 120 Overtime - Overtime in this service unit is primarily due to two factors. The primary factor is that there must be a minimum number of personnel on duty at any given time to deal with the workload of processing emergency calls. The second factor is that this is a high stress environment that tends to lead to high turnover (a nationwide issue). 2012 Adopted Budget • Fire -17 Account 130 Special Pay - The areas that require special pay frequently are bilingual pay (continuous for certified personnel), trainer pay and MSAG/Geofile maintenance pay. MSAG/Geofile maintenance is the task of keeping the 911 records correct as well as the information on the mapping system which requires constant updating. Account 410 Professional Services - This line item is used when professional assistance is needed, such as instructors for this service unit. Revenues consist of primary the Telephone Utility tax, but augmented by dispatching user fees to other agencies that we dispatch for, alarm monitoring fees and electronic and technical services the Electronics Shop and IS staff provide to other agencies. (1) 2010 Service Unit 124 - Communications Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $951,818 120 Overtime 64,580 130 Special Pay 900 140 Retirement/Term Cashout 2,884 Total 1,020,182 200 Personnel Benefits 200 Personnel Benefits 307,919 280 Clothing and Miscellaneous 1,552 Total 309,471 300 Supplies 310 Office and Operating Supplies 28,432 340 Items Purchased For Resale Or 2,915 350 Small Tools and Equipment 4,690 Total 36,038 400 Other Services and Charges 410 Professional Services 0 420 Communications 19,592 430 Transportation / Training 1,466 450 Operating Rentals and Leases 3,183 480 Repairs and Maintenance 8,635 490 Miscellaneous 4,257 Total 37,134 600 Capital Outlays 640 Machinery And Equipment 0 660 Capital Leases 98,288 Total 98,288 750 Debt Service - Capital Lease Prin. 7,584 830 Debt Service - External LTD - Int. 998 Total Expenditures - Service Unit 124 $1,509,694 18 - Fire • 2012 Adopted Budget $919,361 $555,191 $886,223 49,000 39,710 54,000 450 711 450 0 1,125 0 $930,896 101.3 105.0 39,000 79.6 72.2 765 170.0 170.0 0 968,811 596,737 940,673 289,893 175,562 289,893 2,000 1,644 2,000 291,893 177,206 291,893 31,000 12,307 0 3,868 8,100 3,829 31,000 0 8,100 970,661 100.2 103.2 321,749 2,000 323,749 111.0 100.0 110.9 111.0 100.0 110.9 31,000 100.0 100.0 0 * 8,100 100.0 100.0 39,100 20,005 39,100 1,000 2,056 2,056 20,321 29,675 31,329 2,325 640 2,325 3,400 0 3,400 4,500 10,297 11,000 6,500 2,459 6,000 38,046 45,127 56,110 35,000 0 0 0 0 0 35,000 0 0 31,737 24,058 31,737 3,174 2,126 3,174 $1,407,762 $865,257 $1,362,688 39,100 100.0 100.0 1,000 21,967 2,325 3,400 4,500 6,500 39,692 35,000 0 35,000 31,737 3,174 $1,443,114 100.0 108.1 100.0 100.0 100.0 100.0 104.3 100.0 * 48.6 70.1 100.0 100.0 40.9 108.3 70.7 100.0 100.0 100.0 102.5 100.0 100.0 105.9 Revenues 330 Intergovernmental Revenues 340 Charges for Goods and Services 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues — Service Unit 124 $1,782,571 51,947 13,262 98,288 $2,325,734 $1,714,830 $2,232,197 94,048 53,377 85,748 9,828 8,291 9,828 0 0 0 $2,313,117 85,648 9,828 0 99.5 91.1 100.0 103.6 99.9 100.0 $1,946,068 $2,429,610 $1,776,499 $2,327,773 $2,408,593 99.1 103.5 Service Unit 645 — Interfund Distribution This service unit provides revenue support to the Service Unit 124 from the telephone excise tax collection and operating transfer from Emergency Services Fund. (1) 2010 Service Unit — 645 Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 390 Other Financing Sources $975,000 $890,000 $642,500 $890,000 $840,000 94.4 94.4 Service Unit 699 — General Revenues This service unit provides revenue support to the Division from the carryover of previous years and any miscellaneous income received. (1) 2010 Service Unit — 699 General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $256,883 360 Miscellaneous Revenues 750 Total Revenues — Service Unit 699 $257,633 $226,393 $248,820 $248,820 1,250 7 1,250 $296,552 1,250 $297,802 $227,643 $248,826 $250,070 131.0 100.0 130.8 119.2 100.0 119.1 2012 Adopted Budget • Fire —19 CITY OF Xi-X2Na FIRE 2012 PRELIMINARY BUDGET NARRATIVE FIRE CAPITAL - 332 GENERAL FUND Fire Chief Deputy Fire Chief Dave Willson Bob Stewart DEFINITION The Fire Capital Reserve account is made up of funds from various sources, some of which have restricted allowable expenditures of the funds. The Fire Capital Department has the following service units: Service Unit 122 - Service Unit 125 - Service Unit 126 - Service Unit 699 - Fire Suppression Fire Training Emergency Services General Revenues BUDGET SUMMARY Dept 332 Fire Capital (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 122 Fire Suppression $1,355,703 Revenue Summary By Service Unit 122 Fire Suppression 125 Fire Training 126 Emergency Services 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 20 - Fire • 2012 Adopted Budget $18,000 14,449 75,000 70,128 $185,387 $841,500 $590,647 $839,459 $0 14,016 75,000 702,572 $0 8,670 75,000 664,264 $0 8,670 75,000 724,517 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $196,459 23.4 23.4 $791,588 $747,933 $808,187 $0 0 0.0 0.0 75,000 100.0 100.0 51,072 7.3 7.1 $126,072 15.9 15.6 $1,423,480 (1,170,316) $253,164 $155,747 $253,164 $253,164 (49,912) 157,286 (31,272) $105,835 $410,450 $221,892 $221,892 (70,387) $151,505 142.5 141.0 143.2 87.7 225.1 68.3 (1) 2010 Expenditure Summary By Type Actual 300 Supplies $10,745 400 Other Services And Charges 12,553 600 Capital Outlays 1,332,405 700 Debt Service 0 Total Expenditures $1,355,703 EXPLANATORY NARRATIVE (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $18,000 37,000 716,500 70,000 $15,330 2,512 566,787 6,017 $39,000 12,000 718,500 69,959 $841,500 $590,647 $839,459 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $18,000 100.0 9.2 50,000 135.1 25.5 58,500 8.2 29.8 69,959 99.9 35.6 $196,459 23.4 100.0 FIRE CAPITAL FUND FINANCIAL DATA yG,JVVAMU $1,800,000 $1,300,000 $800,000 $300,000 - - - - - Funding Source _ Supplies MSA $13,000 -$200,000 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Estimate 2011 Projected 50,000 $340,740 $2,140,135 $1,259,964 $343,604 $177,088 $791,588 Revenues 69,959 $713,586 $1,554,054 $308,661 $428,181 $1,444,821 $841,500 Expenditures -illi -Beg Bal $343,521 -$29,325 $556,754 $1,508,057 $1,423,480 $155,747 -$29,325 $556,756 $1,508,057 $1,423,480 $155,747 $105,835 -X-End Bal Service Unit 122 - Fire Suppression Fire Operation Expenditures are itemized in the following table. $1,400,000 $900,000 $400,000 $100,000 Item Cost Funding Source Justification Supplies MSA $13,000 Fire Capital Funds 122 - R & M Mandated overhaul for self contained apparatus (SCBA). Small Tools & Equipment 6,000 Fire Capital Funds 350 - Small tools Hose & fitting equipment Repair and Maintenance Contractor Costs for Fire Stations 50,000 Fire Capital Funds 122 - R & M Contractors) To provide for incidental repairs as they arise. Ongoing annual cost of repairs. This money will also fund two sink holes in front of station 93 and station 94. Staff Vehicle and MDC Replacement 58,500 Fire Capital Funds 122 - M&E These funds will be used to replace one high - mileage staff vehicle and replace 3 Mobile Data Computers as recommended by Info Systems. Fire Engine / Pumper / Capital Lease Debt Service 69,959 Fire capital Funds 10 year lease program for fire apparatus replacement. Total $196,459 2012 Adopted Budget • Fire - 21 (1) 2010 Service Unit 122 - Fire Suppression Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 300 Supplies 310 Office And Operating Supplies $0 350 Small Tools And Equipment 10,745 Total 10,745 480 Repairs And Maintenance 12,553 600 Capital Outlays 630 Improvements Other Than 0 640 Machinery And Equipment 788,971 650 Construction Projects 543,434 660 Capital Leases 0 Total 1,332,405 750 Debt Service - Capital Lease -Pr 0 830 Debt Service - External LTD -Int. 0 Total Expenditures - Service Unit 122 $1,355,703 Revenues 360 Miscellaneous Revenues $12,000 $13,840 $13,000 6,000 1,490 26,000 18,000 15,330 39,000 37,000 2,512 12,000 58,000 1,564 83,000 58,500 563,456 635,500 0 0 0 600,000 1,768 0 716,500 566,787 718,500 60,000 0 53,724 10,000 6,017 16,235 $841,500 $590,647 $839,459 $12,000 100.0 92.3 6,000 100.0 23.1 18,000 100.0 46.2 50,000 135.1 416.7 0 0.0 0.0 58,500 100.0 9.2 0 0 0.0 58,500 8.2 8.1 50,598 84.3 94.2 19,361 193.6 119.3 $196,459 23.4 23.4 $18,000 $0 Service Units 125,126 And 699 - General Revenues Revenues are detailed in the following table. $0 $0 $0 2011 2012 2010 Amended Proposed Description Actual Budget Budget Capital Component of Reimbursements f/Other Agencies (i.e. response $556 $34,500 $34,500 to State fires) Interest from Investments Lease Revenue from YPAC Sale of Salvage/Fixed Assets Bond Proceeds - Line of Credit Bridge Financing for Station #92 Project Transfer from First 1/4% Real Estate Excise Tax (REET 1) Total - 699 General Revenues 3,000 0 0 16,572 16752 16,572 0 23,445 0 0 600,000 0 50,000 50,000 0 $70,128 $724,517 $126,072 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Units 125,126 & 699 - Gen Rev Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 360 Miscellaneous Revenues $14,449 $14,016 $8,670 $8,670 $0 0.0 0.0 Revenues 360 Miscellaneous Revenues $75,000 Revenues 270 Beginning Balance $1,423,480 330 Intergovernmental Revenues 556 360 Miscellaneous Revenues 19,572 390 Other Financing Sources 50,000 Total Revenues - Service Unit 699 $1,493,609 22 - Fire • 2012 Adopted Budget $75,000 $75,000 $75,000 $155,747 32,000 16,572 654,000 $253,164 34,534 13,774 615,956 $253,164 34,500 18,017 672,000 $858,319 $917,428 $977,681 $75,000 100.0 100.0 $221,892 142.5 87.7 34,500 107.8 100.0 16,572 100.0 92.0 0 0.0 0.0 $272,964 31.8 27.9 CITY OF i i tUl!a PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE MESSAGE FROM THE DIRECTOR Director of Public Works Chris Waarvick The employees of Public Works for the City of Yakima once again extend their appreciation for the opportunity to provide basic services and quality of life opportunities for the citizens and visitors of this City. The Street Division was tasked with providing City Council an analysis of street preservation alternatives. A series of Council meetings were held examining preservation options. City Council determined that no action at this time was prudent until city-wide General Government spending priorities were established. City Council has expressed the desire to establish a "level of service," for arterial and residential streets and then determine an appropriate mix of funding sources. With the budget limitations and increased cost of asphalt products, Streets provided no chip sealing to arterial or residential streets in 2011. The program was limited to select, critical pavement repairs (which received some mixed notoriety) and crack sealing. Weed Control along arterials was limited to a fraction of our past efforts due to budget constraints. A number of intersections with signal equipment failure were repaired or upgraded in 2011, including controller enhancements to improve corridor progression projects in 2011 for Yakima Avenue, 16th Avenue and 40th Avenue. Traffic Operations may lose 2 FTE's in 2012 which will impact graffiti removal from traffic signs and reduce our ability to repaint all pavement markings during the year. Traffic safety continues to be a high priority for our Traffic Operations Division. Six radar speed signs continue to be placed in neighborhoods throughout Yakima and have been eagerly received by citizens. Residential neighborhoods continue to call frequently about speeding and other traffic safety matters. The Barge/Chestnut traffic calming measures were constructed in the fall of 2011. A neighborhood vote on the initial $50,000 project occurred in late 2009. Installation of the Traffic Calming improvements was dependent on the Memorial Hospital Neighborhood Plan. Nearly 400 of the highest wattage, least energy efficient streetlights have been converted to LED technology through a federal American Recovery and Reinvestment Act (ARRA) stimulus grant. This work will also receive PPL energy credit rebates. An additional 50 street lights will have been installed in east Yakima in the fall of 2011 in high crime locations. Additional cost reduction measures include the removal of 14 unnecessary streetlights on Nob Hill Boulevard and limiting the operational time of the tree and pedestrian lighting downtown. The current recession has caused the reduction in budget for Streets in both 2011 (midterm) and 2012. A total of over $150,000 has been cut from Streets following the Council approved Priorities of Government model. This follows a reduction of nearly $750,000 from the 2009 to 2010 budget. Two FTE's in sign and line maintenance have been removed from the 2012 Streets budget. Two working supervisory positions have previously been eliminated from Streets, leaving only 2 out of 4 original supervisors in the division. This winter's coming El Nina weather pattern could bring significant snow. Winter driving safety is an important priority for the Street Division, and the department continues to preserve the snow, ice, and traction program through improved materials and operating methods. Street Maintenance will be strained to sustain a heavy snow and ice response. The overall condition of the City's streets, though generally fair, is now on the progressively steeper curve of deterioration. Patching, crack 2012 Adopted Budget • Public Works —1 filling, wheel path and road edge repair cannot take the place of grind and overlay; but those activities do slow the deterioration of road surfaces. Refuse had completely changed over from manual collection to automated cart pick up in 2008. The automated provision of service will allow for incorporating nearly 900 new customers from West Valley in 2012. Refuse will be serving approximately 5,600 more residential customers and 1,800 more yard service customers now than it did 10 years ago with 3.6 fewer employees. A program addressing illegal dumping has been very busy, responding to many complaints. Refuse has also worked in partnership with ONDS in cleaning additional illegal dump sites. This effort has resulted in hundreds of tires and tons of illegally dumped debris being removed from public right-of-ways and alleys. Property owners have been contacted regarding litter abatement from the alleys adjacent to their property, with successful cleanup results. City Council adopted a shopping cart ordinance in 2009 providing the legal structure to address problems associated with abandoned shopping carts. This program has shown great results in encouraging retail establishments to retrieve their carts that have been left abandoned. Finally, Refuse will provide biodegradable bags for the 2011 Fall Leaf Program. Larger, more durable biodegradable bags will continue to be used for this program with a 20 bag limit per customer. Refuse will pick up additional leaf debris at a nominal cost at the request of the customer. A few years ago, the Street Division provided the bulk of leaf pick up, but that left the City exposed to snow conditions and kept the crews away from important street maintenance work. Refuse has a policy issue to marginally increase worker FTE's to accommodate additional customers in 2012. A revenue model examining property tax impacts of a Metropolitan Parks District (MPD) has been presented to City Council; however, this project had been set aside awaiting further Council direction. The Upper Kiwanis Ballfield Project was designed, funded and the contract was awarded in the fall of 2011. The Service Club's Trust donated 5 parcels of land to the City at Kiwanis Park in the fall of 2008 ($300,000 in value) and committed to an additional $300,000 for development. The City received a $500,000 Recreation and Conservation (ROC) grant and committed an additional $500,000 from REET 1 to fund most of the remaining projects of the Kiwanis Park Master Plan. The new skate park, basketball court, and playground at Upper Kiwanis continue to be very popular. Completed phases of the Kiwanis Park Master Plan include a basketball court (Southwest Rotary), a playground (Downtown Rotary), a new restroom, a picnic shelter by the new ball field area (Sunrise Rotary) and other Title 12 amenities in the northwest portion of the park. The three ball fields for little league and women's fast pitch, night lighting, volleyball court and ADA accessible walkway are slated for completion in 2012. Franklin Pool had a great summer season with extended hours of operation due to lighting and area improvements. Lions Pool also had a good operating year even though much of the infrastructure is very mature. The 300 acres of developed parks are extensively used and are obviously very popular. McGuinness, Cherry, and Miller Parks received lighting enhancements to mitigate vandalism at night. Transit led the effort to obtain a $283,000 grant from Federal Highways to connect the William O. Douglas Trail to the Powerhouse trail through McGuiness Park. Parks continues to be challenged with maintaining services and maintenance of existing infrastructure in a highly limited resource situation. Additional funds have been cut from the 2012 Parks budget according to the POG Model. Further erosion of Park's revenues elevates the possibility of more serious service cuts and decrease of current open space maintenance practices. An extensive survey about Parks services was conducted in the community in 2011. The results will help craft Parks Comprehensive Plan update and Council's decisions about Parks services. One theme found in the parks survey was the respondent's desire to 2 —Public Works • 2012 Adopted Budget register and pay for recreational services online. We do not have that capability currently but have identified a system which would provide that convenience. The least costly approach to procure the system would attach a small percentage "transactional fee" to reservations and payments made. This additional charge would, in most cases, be less than the cost of driving to Public Works to make the transaction in person. Yakima Transit continues to be the critical provider of essential transportation services in the Upper Valley. A new two-year grant funded service to CWU in Ellensburg begins in November of 2011 under a four-way funding collaboration that includes Yakima Transit, Central Washington University, WSDOT and HopeSource. Five new buses were incorporated into the Transit fleet in mid 2010 and a commensurate number of older buses were removed in 2011. These five new buses were from an FTA capital grant through the Federal Stimulus (ARRA) program. Service to the Pacific Northwest University of Health Sciences, Riverside Christian School and Snokist in lower Terrace Heights ended in 2010; although grant funds were obtained for an additional year, Yakima County could not support the match. Sunday fixed -route bus service started in April 2011 under a federal grant and will be partially funded until February 2013. Due to significant staff research and analysis, the federal assistance for Transit continues to grow, helping to supplement the local sales tax to provide adequate funding for this public transportation service that many in the community find essential, especially Dial -A -Ride. Even with the significant reduction in sales tax resources, Transit did not need to reduce current service levels for 2010 and 2011 as many of the Northwest's transit agencies have recently experienced. A new Dial -A -Ride contractor will begin service in the fall of 2011. The 2012 Equipment Rental vehicle replacement budget reflects continued careful analysis of fleet condition and use. This selective replacement of worn-out vehicles complements management and maintenance strategies creating hourly rates at or below the private sector hourly rates for vehicle maintenance, thus containing costs for the supporting operating divisions. The department restored selected asphalt surfaces around the Public Works complex in 2008 and 2010. The completed work for 2011 highlights concrete repair and surface water/wastewater management permit compliance activities. New energy efficient lighting was installed in 2011 in the large "working areas" of Public Works from the federal ARRA grant program. The Public Works Department works closely with the Committee for Downtown Yakima as they have assumed the majority of downtown maintenance activities through the business voted DYBID. CDY is under contract with the City for downtown public parking management and enforcement. At the recommendation of the Parking Commission and with City Council approval and funding, new pay stations were installed and a promotional program was implemented. The Barrel House parking lot was incorporated into the program at mid -year 2010. The Parking Commission has asked the City Council through the 2012 Budget Policy Issue process to amend the current public parking lot pay schedule. Again, even in these difficult times, consideration should be given to establishing a dedicated repair and refurbishment fund for the downtown streetscape improvements. In addition to the damage caused by vehicle accidents, wear, tear and age are not to be denied. It was my pleasure to provide interim leadership to the Water/Irrigation and Wastewater/Stormwater Divisions this year as vacancies and management transitions required. I welcome Council members and citizens to contact us with any questions they may have about the Public Works Department. The following budget narratives and analyses outline our collective financial plan for the Year 2012 in this difficult economic and budget time. 2012 Adopted Budget • Public Works — 3 CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE ADMINISTRATION - 560 Director of Public Works Chris Waarvick DEFINITION Public Works Administration provides support services in the Department of Public Works to the following divisions: Parks and Recreation / Cemetery; Street Maintenance and Traffic Engineering / Operations; Refuse and Recycling; Transit; and Fleet and Facilities. Some support services are also provided to the Water and Irrigation Division located in the Public Works Complex. Both Streets and Parks fall across a number of the functional divisions within the Priorities of Government Model. We have centralized for all divisions in Public works the functions of timekeeping, travel, invoice management, and general records keeping. The Public Works "Administration Division" is not an official City division, but is the administrative arm of the Director of Public Works. Nevertheless, since Public Works Administration functions in the same manner as any other City division, albeit smaller, it is required to prepare and present a budget to City Council as if it were a stand-alone division operating within the Public Works Department. We continue to internally restructure this support arm of the Public Works Department to meet the support demands and cost containment needs of the resident divisions within available resources. The service units in this division are: Service Unit 633 - Facility Maintenance Service Unit 639 - Administration Service Unit 640 - Safety and Training Program AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1160 Director of Public Works 1.00 1.00 1.00 2262 Safety and Training Officer 1.00 1.00 1.00 7122 Departrnent Assistant II 1.00 1.00 1.00 7123 Departrnent Assistant III 2.00 2.00 2.00 7124 Departrnent Assistant IV 1.00 1.00 1.00 8511 Custodian 1.00 1.00 1.00 11603 Public Works Office Assistant 1.00 1.00 1.00 13601 Building Superintendent 1.00 1.00 1.00 Total Personnel 11) 9.00 9.00 9.00 (1) Public Works Administration (560) funds .15 FTE in Equipment Rental and has 1.10 FTEs funded by Cemetery (144) and / or Transit (462). 4 -Public Works • 2012 Adopted Budget BUDGET SUMMARY (1) 2010 Expenditure Summary By Service Unit Actual 633 Facility Maintenance $515,046 639 Administration 499,801 640 Safety and Training 31,980 Total Expenditures $1,046,827 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $564,217 $413,604 $544,417 561,185 408,519 559,621 43,751 4,043 24,202 $1,169,153 $826,166 $1,128,240 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $560,113 99.3 582,086 103.7 43,278 98.9 $1,185,478 101.4 102.9 104.0 178.8 105.1 Revenue Summary By Service Unit 633 Facility Maintenance $567,478 639 Administration 608,761 Total Revenues $1,176,239 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $567,438 $425,574 $567,438 617,893 462,669 617,893 $1,185,331 $888,243 $1,185,331 $567,438 100.0 100.0 617,893 100.0 100.0 $1,185,331 100.0 100.0 $219,391 129,412 $348,803 $285,165 $348,803 $348,803 16,178 62,077 57,091 $301,343 $410,880 $405,894 $405,894 142.3 116.4 ($147) (0.9) (0.3) $405,747 134.7 100.0 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 600 Capital Outlays 900 Interfund Payment for Services Total Expenditures $448,290 131,752 $469,418 $336,398 $467,701 132,613 97,895 132,280 580,041 56,377 355,285 0 55,124 602,031 434,294 599,981 60,480 37,872 59,106 441,962 296,642 404,220 0 754 754 64,679 56,604 64,179 $1,046,827 $1,169,153 $826,166 $1,128,240 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $481,245 102.5 40.6 152,977 115.4 12.9 634,222 105.4 53.5 57,655 95.3 4.9 427,121 96.6 36.0 0 0.0 66,479 102.8 5.6 $1,185,478 101.4 100.0 EXPLANATORY NARRATIVE The service units are supported by charges against the designated assisted divisions. The charges are based on each division's current budget year's projected expenditures and an amount calculated on the percentage of administration support services received and square footage occupied. Service Unit 633 - Facility Maintenance The service unit is primarily supported by revenue received from the fees charged to the divisions occupying space at the Public Works Complex. A division's fee is based on its calculated percentage of space assigned at the Public Works Complex. 2012 Adopted Budget • Public Works - 5 Account 120 Overtime - Overtime in this service unit is primarily due to snow and ice removal, absenteeism coverage, annual carpet and floor care, and emergency call -outs. Account 410 Professional Services - Professional services expenditures include fees for special human resources and technical engineering issues. The following chart shows a comparison of the distribution of charges billed by the Public Works Facility Maintenance Fund to the divisions housed or supported by the Facilities Maintenance arm of the Public Works Department. PUBLIC WORKS PLANT CHARGE DISTRIBUTION 2012 2011 2012 Proposed Amended % Of Total Proposed % Of Total vs. 2011 Division Budget Budget Budget Budget Amended Parks 55,561 9.8% 55,661 9.8% 0% Street and Traffic Engineering 153,462 27.0% 153,462 27.0% 0% Irrigation 6,612 1.2% 6,612 1.2% 0% Transit 88,690 15.6% 88,690 15.6% 0% Refuse 42,884 7.6% 42,884 7.6% 0% Water 86,692 15.3% 86,692 15.3% 0% Equipment Rental 133,437 23.5% 133,437 23.5% 0% Total 567,438 100.0% 567,438 100.0% 0% (1) 2010 Service Unit 633 - Facility Maintenance Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $118,230 120 Overtime 10,355 130 Special Pay 0 Total 128,585 200 Personnel Benefits 40,742 300 Supplies 310 Office and Operating Supplies 32,950 320 Fuel Consumed 1,021 350 Small Tools and Equipment 11,523 Total 45,494 400 Other Services and Charges 410 Professional Services 1,047 420 Communications 1,763 430 Transportation / Training 1,103 470 Public Utility Services 216,323 480 Repairs and Maintenance 79,255 490 Miscellaneous 734 Total 300,226 6 -Public Works • 2012 Adopted Budget $121,315 $90,735 $121,315 10,000 10,262 10,000 0 186 0 $121,908 100.5 100.5 10,000 100.0 100.0 0 131,315 101,183 131,315 39,331 31,698 39,631 31,230 27,750 34,530 1,500 895 1,500 5,000 1,014 4,000 131,908 100.5 100.5 37,730 29,659 40,030 1,500 110 1,500 1,000 440 1,000 500 953 1,500 252,341 167,895 227,141 98,000 81,442 100,800 1,500 224 1,000 354,841 251,064 332,941 44,709 113.7 112.8 31,230 1,650 5,000 37,880 100.0 110.0 100.0 100.4 90.4 110.0 125.0 94.6 1,500 100.0 100.0 1,000 100.0 100.0 500 100.0 33.3 242,116 96.0 106.6 98,000 100.0 97.2 1,500 100.0 150.0 344,616 97.1 103.5 950 Interfund Opt Rental And Leases 0 1,000 0 500 1,000 100.0 200.0 Total Expenditures - Service Unit 633 $515,046 $564,217 $413,604 $544,417 $560,113 99.3 102.9 Revenues 360 Miscellaneous Revenues $567,478 $567,438 $425,574 $567,438 $567,438 100.0 100.0 Service Unit 639 - Public Works Administration This service unit's primary responsibility is to carry out "three R's and an M" at the Public Works Administration complex: Reception, Registration, Record Keeping and Management. Account 120 Overtime - Overtime in this service unit is primarily due to extended hour's coverage. The revenue budget line items are established at a level sufficient to offset the projected costs for providing service. Revenue sources come from charging other Public Works divisions for administrative support services. An equitable distribution of charges was developed using the prorated method combined with a calculation based on a percentage of the support actually provided to each division. PUBLIC WORKS ADMINISTRATION BUDGET REVENUE SOURCES Division (131) Parks and Recreation (141) Streets and Traffic Engineering (144) Cemetery (462) Transit (471) Refuse and Recycling (551) Equipment Rental and Revolving Total Budget: Service Unit - 639 Administration % Change 2011 From Assessment 2010 % Of Total Budget 0% 214,447 34.7% 0% 89,002 14.4% 0% 22,809 3.8% 0% 67,070 10.9% 0% 104,330 16.9% 0% 119,235 19.3% 0% 617,893 100.0% 2012 Proposed Assessment % Of Total Budget 214,447 89,002 22,809 67,070 104,330 119,235 34.7% 14.4% 3.8% 10.9% 16.9% 19.3% 617,893 100.0% (1) (2) (3) (4) (5) 2011 2011 2011 2012 2010 Amended Actual Estimated Projected Actual Budget 9/30/11 Year -End Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 100 Salaries and Wages 110 Salaries and Wages 120 Overtime Total 200 Personnel Benefits 300 Supplies 310 Office and Operating Supplies 320 Fuel Consumed 350 Small Tools and Equipment Total $297,117 $309,337 $232,394 $322,301 $323,262 104.5 100.3 13 2,500 88 500 2,500 100.0 500.0 297,130 311,837 232,482 322,801 325,762 104.5 100.9 83,855 85,791 65,516 88,582 98,562 114.9 111.3 9,268 11,000 5,349 10,000 10,000 90.9 100.0 0 250 0 276 275 110.0 99.8 308 8,000 2,469 6,000 6,000 75.0 100.0 9,576 19,250 7,817 16,276 16,275 84.6 100.0 2012 Adopted Budget • Public Works - 7 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 440 Advertising 470 Public Utility Services 480 Repairs and Maintenance 490 Miscellaneous Total 640 Machinery & Equipment 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 960 Interfund Insurance Services Total Total Expenditures - Service Unit 639 Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 639 105 2,500 0 1,500 2,000 80.0 133.3 38,463 56,753 33,630 48,829 50,907 89.7 104.3 125 1,500 159 1,000 1,500 100.0 150.0 0 500 0 500 500 100.0 100.0 6,600 5,375 7,095 7,100 7,100 132.1 100.0 5,957 4,500 2,011 3,000 4,500 100.0 150.0 2,866 9,500 2,450 5,600 9,500 100.0 169.6 54,116 80,628 45,346 67,529 76,007 94.3 112.6 0 0 754 754 0 * 0.0 20,048 27,551 20,476 27,551 25,738 93.4 93.4 35,076 36,128 36,128 36,128 39,741 110.0 110.0 55,124 63,679 56,604 63,679 65,479 102.8 102.8 $499,801 $561,185 $408,519 $559,621 $582,086 103.7 104.0 $608,750 $617,893 $462,669 $617,893 $617,893 100.0 100.0 11 0 0 0 0 * * $608,761 $617,893 $462,669 $617,893 $617,893 100.0 100.0 Service Unit 640 - Public Works Safety Program The service unit is responsible for introducing and monitoring programs targeted to prevent or reduce injuries and accidents. It is also responsible for accident investigation and providing general and required (by law, in some cases) safety training for Public Works employees. Account 120 Overtime - Overtime in this service unit is primarily due to covering accident investigation and safety training outside of the normal work schedule. Account 410 Professional Services - Funds are budgeted in this line item for professional services in accordance with safety training and preparedness requirements. (1) 2010 Service Unit - 640 Safety & Training Actual Expenses 100 Salaries and Wages 110 Salaries and Wages $22,574 120 Overtime 0 130 Special Pay 0 Total 22,574 200 Personnel Benefits 7,155 300 Supplies 310 Office and Operating Supplies 293 350 Small Tools and Equipment 1,014 Total 1,307 8 -Public Works • 2012 Adopted Budget (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $25,266 $1,880 $13,085 1,000 853 500 0 0 0 $22,575 89.4 172.5 1,000 100.0 200.0 0 26,266 2,733 13,585 7,492 681 4,067 1,000 0 800 2,500 396 2,000 23,575 89.8 173.5 3,500 396 2,800 9,706 129.6 238.6 1,000 2,500 3,500 100.0 100.0 100.0 125.0 125.0 125.0 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 490 Miscellaneous Total Total Expenditures — Service Unit 640 0 66 0 877 1,000 1,293 600 3,600 0 500 60 750 0 400 2,100 173 944 6,493 233 3,750 $31,980 $43,751 $4,043 $24,202 1,000 100.0 200.0 1,298 100.4 173.1 600 100.0 150.0 3,600 100.0 171.4 6,498 100.1 173.3 $43,278 98.9 178.8 Service Unit 699 — General Revenue This revenue budget line item is established at a level sufficient to offset the projected costs for providing service. Revenue sources come from charging other Public Works divisions for administrative support services. An equitable distribution of charges was developed using the prorated method combined with a calculation based on a percentage of the support actually provided to each division. (1) 2010 Service Unit — 699 General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $219,391 $285,165 $348,803 $348,803 $405,894 142.3 116.4 2012 Adopted Budget • Public Works — 9 CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE STREETS - 141 Director of Public Works Chris Waarvick Streets and Traffic Operations Manager Joe Rosenlund DEFINITION The Street Operations Division is responsible for street surface preservation, maintenance, repairs, sweeping, sidewalk repairs, arterial weed control, snow and ice control, and other seasonal service programs dedicated to the health, safety and welfare of our citizens. Street operations staff maintains over 368 miles of public streets and 44 miles of alleys under the authority of the City. The Street and Traffic Operations Division takes a great deal of pride in preserving and maintaining Yakima s $380 million investment for this community's transportation system. The Division strives to be good stewards of the funds allocated every year to provide safe streets for motorists, pedestrians and bicyclists. Maintenance of the street and related infrastructure is the primary function of the Street and Traffic Operations Division. Activities include regular or planned maintenance work, emergency maintenance events and special maintenance projects in response to citizen requests, Council directives or other factors. Anticipating and planning for the necessary materials by each work group is critical to timely, efficient and cost-effective maintenance work. Response to snow and ice removal is an obvious example of the need for timely preparation of materials and equipment. The City of Yakima uses three different materials for the winter maintenance program, a liquid deicer, bulk rock salt and traction material. The amount of these materials can vary widely depending on winter weather conditions. The city, at times, also utilizes private contract services for plowing residential streets and assisting in snow removal when needed. Snow removal programs are initiated by the city when specific snow depths are reached and weather forecasts indicate that temperatures will be remaining below freezing. Crews apply de-icing material in a proactive mode to reduce ice conditions and it is used on snow-covered roads to reduce snow compaction. Material costs have risen slightly over the past year but have been more stable than previous years. However, budgetary reductions for both material and personnel have limited our ability to provide the level of maintenance required to maintain roads in an overall good condition. Street work is now primarily reactive repairs instead proactive preventive maintenance. The service units in this division are: Service Unit 224 - Service Unit 521 - Service Unit 522 - Service Unit 524 - Service Unit 529 - Service Unit 645 - Service Unit 699 - Street Cleaning Street Maintenance Pedestrian / Bikeway Maintenance Snow and Ice Control Administration Interfund Distribution General Revenues 10 -Public Works • 2012 Adopted Budget PERFORMANCE STATISTICS Street Cleaning 2010 Actual 2011 Amended Budget 2012 Proposed Budget Maintenance Miles of Paved Streets 357 368 368 Sweeper Material (Tons) 9,000 8,500 8,500 Street Maintenance Miles Sealed Residential .5 0 0 Seal Coated Arterials Lane Miles 15.0 0 0 Miles Crack Filled and Level Coursed 35.0 50.0 50.0 Miles of Dirt Streets and Alleys Graded / Graveled 26.0 5.0 5.0 Dust Abatement Tons of Material Applied 10.0 3.0 0 AUTHORIZED PERSONNEL Class Code Position Title 1261 Street and Traffic Operations Manager(') 8711 Street Maintenance Specialist(') 8713 Street Maintenance Crew Leader 13302 Street Maintenance Supervisor Total Personnelm 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 19.00 5.00 1.00 1.00 17.00 5.00 1.00 1.00 17.00 5.00 1.00 26.00 24.00 24.00 (1) The Streets & Traffic Operations Manager position is shared with Traffic Operations. (2) Two Street Maintenance Specialist positions were eliminated in 2011. BUDGET SUMMARY Dept 141 Street (1) 2010 Expenditure Summary By Service Unit Actual 224 Street Cleaning $320,447 521 Street Maintenance 2,090,095 522 Pedestrian And Bikeway Maint. 64,411 524 Snow And Ice Control 525,968 529 Administration 215,715 645 Interfund Distribution 110,542 Total Dept 141 Expenditures $3,327,178 Department 133 Total 2,010,732 Total Streets and Traffic Expenditures $5,337,910 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $334,877 $249,897 $334,877 2,186,288 1,492,496 2,160,393 0 1,161 0 393,323 241,667 421,323 223,695 195,325 224,875 63,542 63,542 63,542 $3,201,725 $2,244,088 $3,205,010 2,016,966 1,394,047 2,007,150 $5,218,691 $3,638,135 $5,212,160 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $337,486 100.8 100.8 2,049,150 93.7 94.9 0 0.0 401,717 102.1 95.4 234,304 104.7 104.2 46,667 73.4 73.4 $3,069,323 95.9 95.8 1,886,048 93.5 94.0 $4,955,371 95.0 95.1 2012 Adopted Budget • Public Works -11 (1) 2010 Revenue Summary By Service Unit Actual 224 Street Cleaning $200,000 521 Street Maintenance 1,258,396 522 Pedestrian And Bikeway Maint. 50 645 Interfund Distribution 40,000 699 General Revenues 3,431,016 Total Dept 141 Revenues $4,929,462 Department 133 Total 35,506 Total Streets and Traffic Revenues $4,964,968 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Department 133 Total Total Streets and Traffic Balance (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $200,000 $150,000 $200,000 1,258,760 953,061 1,308,760 0 250 250 40,000 30,000 40,000 3,516,050 1,952,525 3,536,700 $5,014,810 $3,085,836 $5,085,710 72,000 19,507 83,220 $5,086,810 $3,105,343 $5,168,930 (5) (6) (7) 2012 % Chng % Chng Projected From Budget 2 to 5 $200,000 100.0 1,308,760 104.0 0 40,000 100.0 3,479,050 99.0 $5,027,810 100.3 27,500 38.2 $5,055,310 99.4 From 4 to 5 100.0 100.0 0.0 100.0 98.4 98.9 33.0 97.8 $1,461,266 1,602,284 $3,063,550 (1,975,227) $1,088,323 $1,128,912 $1,088,323 $1,088,323 1,813,085 841,748 1,880,700 $2,941,997 $1,930,071 $2,969,023 (1,944,966) (1,374,540) (1,923,930) $997,031 $555,531 $1,045,093 $1,045,092 1,958,487 $3,003,580 (1,858,548) $1,145,032 92.6 108.0 102.1 95.6 114.8 96.0 104.1 101.2 96.6 109.6 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages $1,260,014 200 Personnel Benefits 435,965 Sub -Total Salaries and Benefits 1,695,979 300 Supplies 619,577 400 Other Services and Charges 54,802 600 Capital Outlays 110,601 500 Intergov't Svcs / Other Interfund 0 900 Interfund Payment for Services 846,219 Total Expenditures $3,327,178 EXPLANATORY NARRATIVE $1,248,070 $890,590 $1,248,275 417,544 313,617 419,265 1,665,615 1,204,207 1,667,540 545,081 257,077 515,781 64,600 45,923 65,260 63,642 63,605 63,642 0 0 30,000 862,788 673,277 862,788 $3,201,725 $2,244,088 $3,205,010 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $1,253,837 100.5 40.9 468,932 112.3 15.3 1,722,769 103.4 56.1 473,050 86.8 15.4 65,805 101.9 2.1 46,767 73.5 1.5 0 * 0.0 760,932 88.2 24.8 $3,069,323 95.9 100.0 Service Unit 224 - Street Cleaning Streets are swept at least three times per year on a rotating basis in most locations. Additional sweeping is done in advance of special events such as parades or street fairs. Street cleaning services have increased over previous years in part because of the reduction in pavement maintenance has allowed more time for this activity. There are not enough personnel to provide scheduled sweeping of streets. Account 120 Overtime - Overtime in this service unit is primarily due to personnel allocations towards snow and ice removal and for street sweeping after parades. 12 -Public Works • 2012 Adopted Budget Account 130 Special Pay - The areas that require special pay frequently are standby pay for winter storms and weekend emergency callouts. Revenues consist of an interfund distribution transfer from Storm Water for the removal of pollutants before they enter the storm water system. (1) 2010 Service Unit 224 - Street Cleaning Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $109,762 120 Overtime 1,956 130 Special Pay 1,915 Total 113,633 200 Personnel Benefits 42,870 310 Office And Operating Supplies 1,154 470 Public Utility Services 35,834 950 Interfund Opt Rental and Leases 126,955 Total Expenditures - Service Unit 224 $320,447 $114,196 2,000 2,375 $84,178 1,305 2,082 $114,196 2,000 2,375 118,571 8 7, 566 118,571 44,917 33,631 44,917 1,500 566 1,500 40,000 30,718 40,000 129,889 97,417 129,889 $334,877 $249,897 $334,877 $114,196 2,000 2,375 118,571 50,493 1,500 40,000 126,921 $337,486 100.0 100.0 100.0 100.0 112.4 100.0 100.0 97.7 100.8 100.0 100.0 100.0 100.0 112.4 100.0 100.0 97.7 100.8 Revenues 340 Charges for Good and Services $200,000 $200,000 $150,000 $200,000 $200,000 100.0 100.0 Service Unit 521- Street Maintenance This is the primary service unit for the Street Operation Division performing general maintenance, work on street shoulders and drains, vegetation control, litter control, and work for other divisions. This budget includes the only line item for fuel used in all street operations. Before 2010 the street division was focused the on providing a 12 -year cycle of programmed preventative maintenance operations to the surface of all 92 miles of classified roadway and the 276 miles of residential streets. The program's objective was to ensure that asphalt streets are kept in good condition and prevent sections from failing. Tasks include cleaning and filling existing cracks in the asphalt surface, removing failed sections, and chip sealing. Included in the program is sweeping and surface markings when required. The program had been averaging over 20 miles of residential streets and 30 lane miles of arterial streets annually. No arterial streets were chip sealed in 2011 and residential chip sealing projects were omitted for the third straight year. The residential street maintenance program now consists of minor patching and crack sealing only. In 2010, an emphasis was placed on repair of failing arterial roadway sections due to the continued deterioration of many of the arterial roads. This will remain the priority through 2012. Targeted streets this past year include Tieton Avenue, 5th Avenue, 16th Avenue, 64th Avenue and the intersections of 1st/Arlington and 1st/Mead. Streets will continue with this practice in 2012 unless funding levels change. In response to clean air requirements and citizen concerns, the Bituminous Surface Treatment (BST) Program for unpaved streets was initiated in 2003 and has successfully placed an interim hard 2012 Adopted Budget • Public Works -13 surface on over 20 miles of unpaved roads. The final unpaved road, Coolidge Road, was reconstructed this summer. A more aggressive weed control campaign on arterial roadways had resulted in a noticeable improvement in street appearance and reduced weed intrusion into roadways and sidewalks. Unfortunately, the 2011 program was scaled back to 1/3 of the previous level due to cost containment. Weed removal, hand sweeping and litter removal along the classified streets in Yakima is being done by city forces on an as needed basis. Account 120 Overtime - Overtime costs vary year-to-year and are heavily determined by call -outs from the Police and Fire Departments along with personnel allocations towards snow and ice removal. Account 130 Special Pay - The areas that require special pay frequently are standby pay for winter storms and weekend emergency callouts. Account 350 Small Tools and Equipment - This account is used for equipment replacement and pays for items such as picks, YVRCAA Permits, hammers, survey hubs, traffic control signs, shovels and first aid supplies. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as hiring specialty contractors. State Gas Tax is based on a state per capita formula. Another revenue source is insurance reimbursements for damages to infrastructure. (1) 2010 Service Unit 521- Street Maintenance Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $812,973 120 Overtime 3,758 130 Special Pay 20,859 140 Retirement/Term Cashout 3,444 Total 841,034 200 Personnel Benefits 200 Personnel Benefits 291,566 280 Clothing and Miscellaneous 2,443 Total 294,008 300 Supplies 310 Office and Operating Supplies 252,353 320 Fuel Consumed 120,393 350 Small Tools and Equipment 11,820 Total 384,566 14 -Public Works • 2012 Adopted Budget $846,027 14,400 18,295 0 $621,267 1,818 14,797 $846,027 14,400 18,500 0 0 $850,892 14,400 18,295 0 100.6 100.0 100.0 100.6 100.0 98.9 878,722 637,883 878,927 300,968 223,973 301,218 1,000 1,937 2,000 301,968 225,910 303,218 270,331 142,000 6,000 86,100 100,960 2,580 241,031 142,000 6,000 418,331 189,640 389,031 883,587 100.6 100.5 338,947 2,000 340,947 198,800 142,000 5,500 346,300 112.6 200.0 112.9 73.5 100.0 91.7 82.8 112.5 100.0 112.4 82.5 100.0 91.7 89.0 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 450 Operating Rentals and Leases 480 Repairs and Maintenance 490 Miscellaneous Total 530 State / County Taxes & Assess 950 Interfund Opt Rental and Leases Total Expenditures - Service Unit 521 Revenues 330 Intergovernmental Revenues 340 Charges for Good and Services Total Revenues - Service Unit 521 1,741 5,000 2,462 5,000 4,500 90.0 90.0 3,300 1,900 2,355 3,450 3,450 181.6 100.0 704 950 1,623 1,650 950 100.0 57.6 157 5,000 3,225 3,900 5,000 100.0 128.2 1,156 2,500 625 2,500 2,500 100.0 100.0 2,754 2,200 3,092 3,000 2,200 100.0 73.3 9,812 17,550 13,382 19,500 18,600 106.0 95.4 59 100 63 100 100 100.0 100.0 560,616 569,616 425,618 569,616 459,616 80.7 80.7 $2,090,095 $2,186,288 $1,492,496 $2,160,393 $2,049,150 93.7 94.9 $1,253,504 $1,250,000 $948,033 $1,300,000 $1,300,000 104.0 100.0 4,892 8,760 5,028 8,760 8,760 100.0 100.0 $1,258,396 $1,258,760 $953,061 $1,308,760 $1,308,760 104.0 100.0 Service Unit 522 - Pedestrian/Bikeway Maintenance The Pedestrian and Bikeway Maintenance program was eliminated in 2011. This service unit covered pedestrian and bikeway maintenance, as well as sidewalk maintenance adjacent to City -owned facilities. Sidewalk repairs / replacement are the responsibility of the adjacent property owner; curb and gutter repairs are contracted out to private companies. The City's 50/50 sidewalk program provided a limited fund for the sharing of costs of repairs / replacements made to existing sidewalks. However, this program was not funded in 2010 and will not be funded until city revenues improve significantly. Note: Permanent staffing for this program has been eliminated. The overtime and Special pay accounts will be zeroed out for the final budget. (1) 2010 Service Unit 522 - Ped/Bike Maint Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) 2012 Projected Budget (6) (7) % Chng % Chng From From 2to5 4to5 Expenses 100 Salaries and Wages 110 Salaries and Wages 120 Overtime 130 Special Pay Total 200 Personnel Benefits 310 Office and Operating Supplies 410 Professional Services Total Expenditures - Service Unit 522 Revenues 340 Charges for Good and Services $36,278 31 1,171 37,480 13,791 5,468 7,673 $64,411 $0 $0 $0 0 0 0 0 0 0 $0 0 0 0 0 0 1,161 0 0 0 0 0 0 0 0 0 0 0 0 0.0 * * * * * 0.0 0.0 * * * * * $0 $1,161 $0 $0 0.0 $50 $0 $250 $250 $0 0.0 2012 Adopted Budget • Public Works -15 Service Unit 524 - Snow and Ice Control The goal of the street maintenance crew in snow and ice control is to provide citizens a reasonably safe and passable road surface, in a timely manner. Citizens gauge much of the effectiveness of the street maintenance program in the handling of snow and ice during and after storm conditions. Snow and ice control services will vary in magnitude from year to year as weather conditions change. The ability to remove snow in a timely matter is limited by the number of skilled maintenance workers available. Service delivery is often necessary in the early hours of morning and for long durations that requires overtime for city personnel. The Streets division lost two positions in the 2011 budget. Moderate to large snowstorms or even a series of small snowstorms now require dividing the staff into two crews resulting in less equipment on the road and longer times to clear snow from city streets. Account 120 Overtime - Overtime in this service unit is primarily due to the hours of work required for snow and ice removal. Account 130 Special Pay - The areas that require special pay frequently are standby pay for winter storms and weekend emergency callouts. Account 310 Office and Operating Supplies - The funds cover expenses for traction sand, bulk rock salt and liquid anti -icing materials. Material costs especially salt and de-icing materials vary widely based on winter demands. This line item varies greatly each year, as it is based on weather conditions and varying material costs. Account 410 Professional Services - These funds pay for private contractors that are hired to augment city crews during large storm events. This line item varies greatly each year, as it is based on weather conditions Revenues consist of reimbursement from state or federal agencies if a state of emergency is declared for winter storms. (1) 2010 Service Unit 524 - Snow & Ice Control Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $151,195 120 Overtime 67,722 130 Special Pay 3,874 Total 222,792 200 Personnel Benefits 74,787 310 Office and Operating Supplies 228,389 410 Professional Services 0 630 Improvements Other Than Bldg 0 Total Expenditures - Service Unit 524 $525,968 $163,961 $120,264 $163,961 35,000 6,594 35,000 5,100 3,246 5,100 204,061 130,104 204,061 59,012 45,853 59,012 125,250 65,710 125,250 5,000 0 3,000 0 0 30,000 $393,323 $241,667 $421,323 $164,863 100.6 100.6 35,000 100.0 100.0 5,100 100.0 100.0 204,963 100.4 100.4 66,504 112.7 112.7 125,250 100.0 100.0 5,000 100.0 166.7 0 0.0 $401,717 102.1 95.4 16 -Public Works • 2012 Adopted Budget Service Unit 529 - Administration This service unit is for management services for Street Operations, as well as interfund charges for insurance and Public Works Administration. One-half of the Street and Traffic Operations Manager expenses are shared with Traffic Engineering / Traffic Operations. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as minor specialized training and minor design work. (1) 2010 Service Unit 529 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries and Wages $45,076 200 Personnel Benefits 10,508 400 Other Services and Charges 410 Professional Services 1,198 420 Communications 18 430 Transportation / Training 0 490 Miscellaneous 268 Total 1,484 900 Interfund Payment for Services 960 Interfund Insurance Services 107,888 990 Interfund Admin Charges 50,760 Total 158,648 Total Expenditures - Service Unit 529 $215,715 $46,716 $35,037 $46,716 11,647 0 8,224 12,117 0 0 100 414 460 400 0 400 1,550 1,409 1,900 $46,716 100.0 100.0 10,988 94.3 90.7 2,050 1,823 2,760 111,125 111,125 111,125 52,158 39,117 52,158 163,283 150,242 163,283 $223,695 $195,325 $224,875 0 105 105.0 22.8 400 100.0 100.0 1,700 109.7 89.5 2,205 107.6 79.9 122,237 52,158 174,395 $234,304 110.0 100.0 106.8 104.7 110.0 100.0 106.8 104.2 Service Unit 645 - Interfund Distribution This service unit represents the expense for debt service for the following projects: the I-82 Gateway Project and debt retired in 2013 ($46,667). Revenue consists of an operating transfer from Stormwater to repay start-up costs. (1) 2010 Service Unit 645 - Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $110,542 Revenues 390 Other Financing Sources $40,000 $63,542 $63,542 $63,542 $40,000 $30,000 $40,000 $46,667 73.4 73.4 $40,000 100.0 100.0 2012 Adopted Budget • Public Works -17 Service Unit 699 — General Revenues This revenue is primarily from property taxes and interest income. (1) 2010 Service Unit 699 — General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 310 Taxes 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues — Service Unit 699 $1,461,266 3,403,111 22,979 4,927 $4,892,283 $1,128,912 $1,088,323 $1,088,323 3,513,000 1,952,431 3,513,500 3,050 95 23,200 0 0 0 $1,045,092 92.6 96.0 3,456,000 98.4 98.4 23,050 755.7 99.4 0 $4,644,962 $3,040,849 $4,625,023 $4,524,142 97.4 97.8 18 —Public Works • 2012 Adopted Budget CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE TRAFFIC ENGINEERING — 133 Director of Public Works Chris Waarvick Streets and Traffic Operations Manager Joe Rosenlund Definition Traffic Engineering and Operations is responsible for the design, installation, operation and maintenance of street lighting, traffic signals, signs, and pavement marking programs for the City. Other services include data collection, pavement condition rating, collision analysis, transportation planning, development review, grant applications, traffic studies, and coordination with other city divisions, committees, associations, businesses, school districts and citizens. The Signal shop's primary function is maintaining existing traffic control and lighting infrastructure. Well functioning traffic signals and street lighting are critical to maintaining safe and efficient flow of traffic. Annual maintenance of the traffic signal system is necessary to provide safe transportation for citizens and emergency vehicles. Opticom emergency vehicle preemption equipment must be tested annually to ensure emergency service activation. All traffic signal controllers and conflict monitors must be tested annually, which involves the testing or inspection of all electronic components of the traffic signal system. In addition to the planned, annual maintenance, city crews must respond to emergency maintenance events, such as equipment malfunctions or damage from a vehicle accident or vandalism. The Signs and Lines shop maintains the City of Yakima's traffic signs, lane lines, stencils, stop bars and crosswalks. Over nine thousand gallons of paint is needed annually to provide on pavement guidance and direction to motorists, pedestrians and bicyclists. Areas receiving the most attention are school zones and arterial roadways. On new construction projects and on high-volume streets, durable pavement markings are applied where feasible. The durable pavement markings have the advantage of wearing well through several winters. Most of the painted pavement markings will be lost in a year due to traffic and winter wear from traction materials grinding the paint off the surface. The division also provides temporary pavement markings during construction projects to provide lane delineation during those periods when lane lines cannot be placed. The city maintains about 25,000 traffic signs that are subject to environmental damage, vandalism and collision knockdowns. This shop fabricates many of the traffic control and directional signs but pre -made signs are purchased when bid prices indicate they are less expensive than in-house fabrication. New signs are placed each year in response to citizen calls, operational and safety improvements, work with Transit and the School Districts, as well as requests from the Yakima Police Department. This work unit is also responsible for special traffic control devices used for fires, parades, special events and other incidents requiring barricades. Traffic Engineering is responsible for traffic signal timing plans, review and design of striping, sign layouts, and signals, traffic studies, collision analysis, collection of transportation system data, traffic impact reviews for proposed developments, transportation planning and grant applications. 2012 Adopted Budget • Public Works —19 It also is responsible for responding to citizen inquiries, traffic calming requests, and school zone beacon operation. Traffic engineering personnel maintain the city's pavement management program, including pavement inspection, analysis and reporting. The service units in this division are: Service Unit 116 Service Unit 525 Service Unit 526 Service Unit 639 Service Unit 644 Service Unit 646 Service Unit 699 - Public Area Lighting - Traffic Control - Traffic Engineering - Administration - Outside Agency Billings - Interfund Payments - General Revenues PERFORMANCE STATISTICS Public Area Lighting City High Pressure Sodium Street Lights in Servicer LED Streetlights in Service 2011 2010 Amended Budget Actual 4,800 4,300 0 345 2012 Proposed Budget 4,200 400 Traffic Control Traffic Signs Under Maintenance Warning 1,850 1,850 1,850 Regulatory 10,600 10,650 10,750 Other 13,700 13,800 13,900 Total Traffic Signs Under Maintenance 26,150 26,300 26,500 Traffic Pavement Markings to be Maintained (in gallons) Traffic Signals 102 103 104 Solar -Powered School Flashers Units 34 34 40 School Pedestrian Signals 3 3 3 School Flashers 21 21 21 Traffic Engineering Update Traffic Counts on Arterial Streets (in segments) Number of Street Segment Traffic Counts 100 10 50 20 Corrective or Citizen Request Work Orders Generated 90 90 (1) Inventory has not been updated for annexations, new developments or construction projects. 20 -Public Works • 2012 Adopted Budget 50 25 90 AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 4221 Signal Technician I 1.00 1.00 1.00 4222 Signal Technician II 2.00 2.00 2.00 4223 Signal Technician III 1.00 1.00 1.00 4622 Traffic Technician II 2.00 2.00 2.00 4635 Traffic Signal System Analyst 1.00 1.00 1.00 8663 Traffic Sign Specialist(') 4.00 4.00 2.00 8664 Senior Traffic Sign Specialist 1.00 1.00 1.00 11301 Traffic Operations Supervisor 1.00 1.00 1.00 Total Personnels-) 13.00 13.00 11.00 (1) Two Traffic Sign Specialist positions were eliminated in 2012. (2) The Streets & Traffic Operations Manager position listed in Service Unit 141 is shared with Traffic Operations. BUDGET SUMMARY Dept 133 Traffic Engineering (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 116 Public Area Lighting 525 Traffic Control 526 Traffic Engineering 639 Administration 646 Interfund Payments Total Expenditures Department 141 Total Total Streets and Traffic Expenditures Revenue Summary By Service Unit 525 Traffic Control 644 Outside Agency Billings 646 Interfund Payments 699 General Revenues Total Revenues Department 141 Total Total Streets and Traffic Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Department 141 Total Total Streets and Traffic Balance $432,968 1,009,315 313,684 196,347 58,418 $2,010,732 3,327,178 $5,337,910 $385,274 $275,451 $416,485 1,109,892 753,945 1,093,813 263,600 169,799 238,600 197,546 149,969 197,546 60,655 44,884 60,707 $2,016,966 $1,394,047 $2,007,150 3,201,725 2,244,088 3,205,010 $5,218,691 $3,638,135 $5,212,160 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $423,268 109.9 101.6 950,702 85.7 86.9 251,700 95.5 105.5 198,270 100.4 100.4 62,108 102.4 102.3 $1,886,048 93.5 94.0 3,069,323 95.9 95.8 $4,955,371 95.0 95.1 $0 10,390 20,315 4,800 $35,506 4,929,462 $4,964,968 $45,000 2,000 5,000 20,000 $0 $45,000 4,780 2,620 3,425 5,000 11,302 30,600 $72,000 $19,507 $83,220 5,014,810 3,085,836 5,085,710 $5,086,810 $3,105,343 $5,168,930 $0 0.0 0.0 2,500 125.0 95.4 5,000 100.0 100.0 20,000 100.0 65.4 $27,500 38.2 33.0 5,027,810 100.3 98.9 $5,055,310 99.4 97.8 $0 (1,975,227) ($1,975,227) 3,063,550 $1,088,323 $0 $0 $0 (1,944,966) (1,374,540) (1,923,930) ($1,944,966) ($1,374,540) ($1,923,930) 2,941,997 1,930,071 2,969,023 $997,031 $555,531 $1,045,093 $0 (1,858,548) 95.6 96.6 ($1,858,548) 95.6 96.6 3,003,580 102.1 101.2 $1,145,032 114.8 109.6 2012 Adopted Budget • Public Works - 21 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 600 Capital Outlays 900 Interfund Payment for Services Total Expenditures EXPLANATORY NARRATIVE $733,155 247,496 980,651 306,917 493,708 1,317 228,140 $755,530 $537,573 $732,857 252,508 181,309 254,821 1,008,038 718,882 987,677 245,626 195,372 255,156 478,626 305,428 479,581 54,600 0 54,660 230,076 174,366 230,076 $2,010,732 $2,016,966 $1,394,047 $2,007,150 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $669,218 88.6 35.5 248,063 98.2 13.2 917,281 91.0 48.6 244,443 99.5 13.0 495,543 103.5 26.3 0 0.0 0.0 228,781 99.4 12.1 $1,886,048 93.5 100.0 Service Unit 116 - Public Area Lighting This service unit includes the power service, design, installation, repair and maintenance of the City's streetlights. Supplies purchased in this service unit include items such as bulbs, starters, poles, capacitors, fuses, photo -cells, arms, fixtures, brackets, and wire. Scheduled replacement of lamps and cleaning of high-pressure sodium fixtures was eliminated with 2011 budget. The preventative maintenance program for the City's street light system had been successful in minimizing call outs for street light repairs. A higher rate of call -outs for equipment malfunctions is expected the longer preventive maintenance is deferred. In order to reduce these costs, high wattage incandescent streetlights are being replaced with LED fixtures funded through the Energy Efficiency Conservation Block Grant. The use of LED fixtures result in savings of up to 62% in energy costs when installed. In other locations, the city has installed induction lighting that provides similar cost benefits. In addition to reduced power use, LED and induction lighting reduce maintenance costs due to their longer service expectancy. These fixtures are now required on all new development and roadway projects. Power and maintenance costs for pedestrian lights and tree lights in the Central Business District have been reduced by upgrading fixtures and turning the fixtures off after midnight. The signal shop upgraded the time clocks built into downtown pedestrian and tree lights circuits in 2011 to turn the fixtures off late at night thereby reducing their annual energy costs by about 50%. Street lighting remains on to provide security and roadway safety. Turning off the lights has also reduced the high rate of vandalism and the need for frequent replacement and maintenance. Forty-two locations were identified for street light improvements, involving either upgrades of existing street lights or new installations in areas identified by Police as high -crime areas. These installations were paid for with a grant secured by ONDS. Installation will be complete before the end of 2011. Account 120 Overtime - Overtime in this service unit is primarily due to call outs for light poles damaged by accidents or weather. 22 -Public Works • 2012 Adopted Budget Account 130 Special Pay - The area that requires special pay frequently is standby pay for weekend emergency coverage. (1) 2010 Service Unit 116 - Public Area Light Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $48,998 120 Overtime 860 130 Special Pay 1,256 Total 51,114 200 Personnel Benefits 17,798 300 Supplies 310 Office and Operating Supplies 39,918 320 Fuel Consumed 10,863 Total 50,781 400 Other Services and Charges 470 Public Utility Services 303,567 480 Repairs and Maintenance 6,525 Total 310,092 950 Interfund Opt Rental and Leases 3,183 Total Expenditures - Service Unit 116 $432,968 $50,124 $37,308 $50,124 500 706 500 1,600 913 1,600 52,224 38,927 52,224 18,277 13,827 18,308 14,500 5,311 14,500 11,520 9,731 12,700 $49,916 99.6 99.6 500 100.0 100.0 1,600 100.0 100.0 52,016 99.6 99.6 20,532 112.3 112.2 26,020 15,042 27,200 275,000 204,565 305,000 10,500 650 10,500 285,500 205,215 315,500 3,253 2,440 3,253 $385,274 $275,451 $416,485 14,500 12,671 27,171 310,000 10,500 320,500 3,048 $423,268 100.0 110.0 104.4 112.7 100.0 112.3 93.7 109.9 100.0 99.8 99.9 101.6 100.0 101.6 93.7 101.6 Service Unit 525 - Traffic Control Maintenance and operation of the City's traffic signal system and our signs and marking inventory will be at a reduced level in 2012. The Signal shop's tasks include maintenance of lighting, wiring, controllers, electronic subsystems, structural items, and maintenance of the miles of underground conduits. Supplies purchased for this service unit include items such as signal controllers, conflict monitors, load switches, fans, filters, lamps, signal heads, detection equipment, wire, back -plates, brackets, conduits and other items. The Signal crew is responsible for emergency response to signal malfunctions or damage due to accidents. The rising cost of materials, fuel and power service is well known and continues to be a significant factor for the Division. The Division has pursued methods of reducing costs, when possible. All new traffic signals and replacement signal heads are LED rather than incandescent heads. Solar powered beacons are also used whenever possible to reduce installation cost and ongoing power bills. Signs and Marking tasks includes painting lane lines, arrows, stencils and crosswalks on City streets, and fabrication and installation of all traffic control signing in the City. Supplies purchased for this service unit include items such as liquid paint, glass beads, and thermoplastic street marking material, sign plates, sign film, posts, brackets, clamps, cones, barricades, and other specialized traffic control devices. The Signs and Lines crew provide traffic control in the event of emergencies, for parades and other special events, as needed. Not all of the pavement markings and crosswalks received annual maintenance in 2011 due to budget reductions for materials. Two Traffic Sign Specialist positions have now been eliminated 2012 Adopted Budget • Public Works - 23 further crippling maintenance efforts. School zones and arterials will continue to be the top priority for maintenance but markings in residential areas will be allowed to fade away. Requests for new markings will be reviewed not just for need but maintainability as well. Long lead times will be typical for striping requests. Damaged sign plates are recycled for reuse whenever possible to minimize material expenditures. The city has begun using Telspar signposts that are more durable, more adaptable, and easier to install and replace. Although these posts are slightly more expensive than wood posts or steel pipe, the benefits in durability and efficiency more than make up for the marginal cost difference. The City of Yakima does not have a planned program for the maintenance of street signs. The routine maintenance program for all signs was eliminated several years ago as a cost containment measure. The City's sign maintenance program has focused on keeping arterial street signage and critical safety signage to current industry standards and addressing graffiti and vandalism on as needed basis. This program will be even less aggressive in 2012 due to personnel reductions. Beginning in 2012 a federal regulation will take effect that requires the city to maintain all regulatory and warning signs at specified reflectivity levels. It is likely that we will not be able to meet the requirements for inspection and timely replacement possibly compromising federal grant funding opportunities. Account 120 Overtime - Overtime in this service unit is primarily due to call outs for signs damaged by accidents or weather, traffic control at structure fires or vehicle accident scenes, and traffic control for parades. Account 130 Special Pay - The area that requires special pay frequently is standby pay for weekend emergency coverage. Account 640 Machinery And Equipment - This account is used to purchase items such as school flashers and signs. (1) 2010 Service Unit 525 - Traffic Control Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages 120 Overtime 130 Special Pay 140 Retirement/Term Cashout Total 200 Personnel Benefits 200 Personnel Benefits 280 Clothing And Miscellaneous Total $412,011 10,335 10,611 0 $470,537 $322,992 $446,354 8,250 6,860 7,750 10,073 8,813 9,913 0 2,170 2,169 432,957 145,970 396 146,366 24 -Public Works • 2012 Adopted Budget 488,860 340,834 466,186 164,422 113,796 165,052 500 2,200 2,100 $384,198 81.7 86.1 7,750 93.9 100.0 9,913 98.4 100.0 0 0.0 401,861 82.2 86.2 164,922 115,996 167,152 148,963 90.6 90.3 500 100.0 23.8 149,463 90.6 89.4 300 Supplies 310 Office And Operating Supplies 237,124 320 Fuel Consumed 10,863 350 Small Tools And Equipment 2,487 Total 250,474 400 Other Services And Charges 420 Communications 430 Transportation / Training 450 Operating Rentals And Leases 0 470 Public Utility Services 480 Repairs And Maintenance 490 Miscellaneous Total 149,591 640 Machinery And Equipment 1,317 950 Interfund Opt Rental And Leases 28,610 Total Expenditures - Service Unit 525 $1,009,315 8,408 84 134,305 4,898 1,896 196,887 11,520 4,000 165,250 9,731 2,599 204,056 12,700 4,000 212,407 177,580 220,756 5,525 6,107 5,530 1,000 1,406 1,500 2,000 0 2,000 138,551 87,177 138,551 10,000 56 5,000 2,750 2,831 3,200 Revenues 330 Intergovernmental Revenues 159,826 97,577 155,781 54,600 0 54,660 29,277 21,957 29,277 $1,109,892 $753,945 $1,093,813 193,400 12,671 4,000 210,071 98.2 110.0 100.0 98.9 94.8 99.8 100.0 95.2 7,192 130.2 130.1 1,000 100.0 66.7 2,000 100.0 100.0 138,551 100.0 100.0 10,000 100.0 200.0 3,100 112.7 96.9 161,843 101.3 103.9 0 0.0 0.0 27,463 93.8 93.8 $950,702 85.7 86.9 $0 $45,000 $0 $45,000 $0 0.0 0.0 Service Unit 526 - Traffic Engineering The Traffic Engineering Service Unit 526 is responsible for traffic studies, collision analysis, collection of transportation system data, traffic impact reviews for proposed developments, transportation planning, traffic signal timing plans, review and design of striping, sign layouts, and signals. It also is responsible for responding to citizen inquiries, Neighborhood Traffic Calming Program, and grant applications. The StreetSaver pavement management software has been replaced with MicroPaver pavement management software that is used to evaluate conditions of all city streets and not just arterial roadways. Staff has spent a great deal of time in the past year inventorying and inspecting the entire city street network. Staff will continue to work with various divisions within the City to support the Burlington Northern / Santa Fe grade -separation project, the Barge -Chestnut Neighborhood Traffic Calming and other city projects and CBD initiatives. Signal operations at arterial intersections, intersection safety improvements and school safety enhancements remain the highest priorities. Additionally, a great deal of staff time is devoted to improving the efficiency of the traffic signal system and better signal progression on arterial streets. Staff will continue to seek any grant opportunities to move forward with these important objectives. Account 120 Overtime - Overtime in this service unit is primarily due to traffic data collection at intersections outside the normal work hours. Account 350 Small Tools and Equipment - This account is for traffic counting tools, equipment and supplies along with specialized engineering software. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as traffic engineering services and peer reviews of development traffic impact studies. Account 490 Miscellaneous - This account includes purchase of the radar speed signs, refuse speed limit stickers and other items for implementation of the Neighborhood Traffic Calming Program. 2012 Adopted Budget • Public Works - 25 (1) 2010 Service Unit 526 - Traffic Engineering Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $203,470 120 Overtime 1,503 130 Special Pay 463 Total 205,436 200 Personnel Benefits 200 Personnel Benefits 68,673 280 Clothing and Miscellaneous 0 Total 68,673 300 Supplies 310 Office and Operating Supplies 1,956 350 Small Tools and Equipment 3,705 Total 5,661 400 Other Services and Charges 410 Professional Services 33,564 430 Transportation / Training 0 490 Miscellaneous 350 Total 33,913 Total Expenditures - Service Unit 526 $313,684 $168,380 $124,274 $168,380 1,000 269 1,000 0 0 0 $169,514 100.7 100.7 1,000 100.0 100.0 0 169,380 124,543 169,380 53,819 200 39,911 0 53,819 200 170,514 100.7 100.7 54,019 39,911 54,019 2,200 2,093 2,200 5,000 656 5,000 60,787 113.0 113.0 200 100.0 100.0 60,987 112.9 112.9 7,200 2,749 7,200 30,000 1,001 5,000 500 244 500 2,500 1,351 2,500 33,000 2,595 8,000 $263,600 $169,799 $238,600 2,200 5,000 7,200 100.0 100.0 100.0 100.0 100.0 100.0 10,000 33.3 200.0 500 100.0 100.0 2,500 100.0 100.0 13,000 39.4 162.5 $251,700 95.5 105.5 Service Unit 639 - Administration This service unit includes the Public Works Administration charges, which are an allocation of the cost of providing general administrative, clerical and plant expenses to the Public Works Divisions. (1) (2) (3) (4) 2011 2011 2011 2010 Amended Actual Estimated Service Unit 639 - Administration Actual Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 960 Interfund Insurance Services $7,029 980 Interfund Garage / Plant Charges 153,462 990 Interfund Admin Charges 35,856 Total Expenditures - Service Unit 639 $196,347 $7,240 153,462 36,844 $7,240 115,095 27,634 $7,240 153,462 36,844 $197,546 $149,969 $197,546 $7,964 110.0 110.0 153,462 100.0 100.0 36,844 100.0 100.0 $198,270 100.4 100.4 Service Unit 644 - Outside Agency Billings This service unit tracks revenue related charges for reviewing concurrency applications and insurance reimbursement for traffic control equipment damaged by private parties. Concurrency reviews have been temporarily moved to the Planning Department. These revenues are shown with Service Unit 526 in the Priorities of Government chart. 26 -Public Works • 2012 Adopted Budget (1) 2010 Service Unit 644 - Outside Ag Bills Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 330 Intergovernmental Revenues $0 340 Charges or Good and Services 2,750 390 Other Financing Sources 7,640 Total Revenues - Service Unit 644 $10,390 $0 $2,660 $500 2,000 2,000 2,000 0 120 120 $2,000 $4,780 $2,620 $500 100.0 2,000 100.0 100.0 0 * 0.0 $2,500 125.0 95.4 Service Unit 646 - Interfund Payments This service unit includes work done for other City departments on a reimbursable basis, special sign fabrication, signal and striping design, and construction activities on City street projects. Account 120 Overtime - Overtime in this service unit is primarily due to night or weekend work on construction projects. Account 130 Special Pay - The area that requires special pay frequently is standby pay for work outside normal work hours. Revenues consist of reimbursement for materials. (1) 2010 Service Unit 646 - Interfund Payments Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $41,341 120 Overtime 1,104 130 Special Pay 1,203 Total 43,648 200 Personnel Benefits 14,659 420 Communications 111 Total Expenditures - Service Unit 646 $58,418 $43,360 $32,088 $43,360 1,000 475 1,000 706 705 706 45,066 33,268 45,066 15,289 11,575 15,341 300 40 300 $60,655 $44,884 $60,707 $43,120 99.5 99.5 1,000 100.0 100.0 706 100.0 100.0 44,826 99.5 99.5 17,082 111.7 111.4 200 66.7 66.7 $62,108 102.4 102.3 Revenues 340 Charges for Good and Services $20,315 $5,000 $3,425 $5,000 $5,000 100.0 100.0 Service Unit 699 - General Revenues General revenues consist of private contributions and insurance reimbursements. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 699 - General Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 360 Miscellaneous Revenues $4,800 $0 $10,567 $10,600 $0 * 0.0 390 Other Financing Sources 0 20,000 735 20,000 20,000 100.0 100.0 Total Revenues - Service Unit 699 $4,800 $20,000 $11,302 $30,600 $20,000 100.0 65.4 2012 Adopted Budget • Public Works - 27 CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE TRANSIT - 462 Director of Public Works Chris Waarvick Transit Manager Ken Mehin DEFINITION The Transit Division's task is to provide quality public transportation operations within the Yakima urban growth area. This service is performed, in part, through the scheduling and routing of regular fixed -route bus service, vanpool and paratransit services that includes Selah and Yakima. Fixed -Route Transit There are ten bus routes that operate from 6:00 a.m. to 7:45 p.m., Monday through Friday. The Saturday and designated holiday schedules consist of nine bus routes that run on an hourly schedule from 8:45 a.m. to 6:30 p.m., except for the #6 bus which cycles on thirty minute intervals during the mid -Saturday time period. Bus service is currently being performed under a grant. Six hourly routes are operated on Sundays between 8am and 4pm. These established bus routes cover residential and commercial neighborhoods surrounding Summitview Avenue, Lincoln Avenue, Tieton Drive, Fruitvale Boulevard, Mead Avenue, East and West Nob Hill Boulevard, Fair Avenue, North and South First / Main Street to the Union Gap / Yakima City limits, 16th Avenue, 40th Avenue, Washington Avenue / Airport vicinity and on the main arterials in Selah. Yakima Transit seeks growth in the system through the use of grants and funding from sources outside Yakima Transit's normal operating revenue. In 2012, grants will support growth in the way of extending hours of service into the evenings, providing service on Sundays, and expanding a commuter service to the City of Ellensburg. The Ellensburg service, which is being contracted through Hopesource, also has Hopesource and Central Washington University as partners in this venture. A fixed -route service extension to Naches may also be contemplated for late 2012. Yakima Transit continued its community enhancement efforts throughout the summer months by providing free rides on Saturdays for its fixed -route and Dial -A -Ride customers. City Council supports annual community events by not requiring a fare for the service; these events include: the New Year's Eve Celebration, the 4th of July fireworks show and the Central Washington State Fair. Shuttle buses are used to transport these attendees from designated Park and Ride locations directly to the event; thus saving parking charges and relieving traffic congestion in those areas. Paratransit Yakima Transit also provides specialized transportation services to individuals with disabilities through our demand response (Dial -A -Ride) service. This service will likely continue to be operated under a private contract. The annual budgeted allocation for this contractor is roughly the same in 2012 as the 2011 budget. 28 -Public Works • 2012 Adopted Budget In an effort to control the escalating costs associated with this service, the City of Yakima provides fuel, discounted vehicle insurance, and vehicles. By having a contract with these incentives, Yakima Transit believes it is able to provide service at or below similar operating levels with other statewide transit providers. Service through a new contractor is anticipated in 2012. Vanpool The Vanpool program in 2011 continued to grow in ridership and the number of vans on the road. As of the beginning of 2011, all available vanpool vans were in use. The number of vans on the road for 2012 is anticipated to remain the same. Yakima Transit maintains a list of riders waiting to sign up for an available van. Additional vehicles are being pursued through the Washington State Department of Transportation to fill additional needs. Yakima Transit's Mission Statement Our objective is to provide prompt, safe, and courteous public transportation services to the residents of the greater Yakima area in a cost-effective and efficient manner. The service units in this division are: Service Unit 512 Service Unit 513 Service Unit 514 Service Unit 515 Service Unit 519 Service Unit 699 - City Transit - Specialized Transit Operations - Specialized Transportation Services - Transit Center - Administration - General Revenue PERFORMANCE STATISTICS Transit Fixed -Route Actual Budget 2008 2009 2010 2011 Amended 2012 Proposed Ridership 1,456,727 1,336,557 1,289,918 1,396,368 1,409,437 Service Days 310 307 312 345 359 Vehicle Service Mileage 830,972 733,777 778,799 835,818 848,641 Vehicle Service Hours 56,249 51,421 56,834 57,348 58,218 Operating Expenses (SU 512, 519, and 641) 5,601,477 5,327,652 5,667,167 5,832,335 6,036,596 Fare box Revenues (passes, tickets, & cash) 392,005 490,192 430,497 482,000 487,000 Fare box Return Ratio' 0.0700 0.0920 0.0760 0.0826 0.0807 Revenue / Passenger 0.2691 0.3668 0.3337 0.3452 0.3455 Revenue / Mile 0.4717 0.6680 0.5528 0.5767 0.5739 Revenue / Hour 6.9691 9.5329 7.5746 8.4048 8.3651 Passenger / Mile 1.7530 1.8215 1.6563 1.6707 1.6608 Passenger / Hour 25.8978 25.9924 22.6962 24.3490 24.2096 Operating Cost / Passenger 3.8452 3.9861 4.3934 4.1768 4.2830 Operating Cost / Mile 6.7409 7.2606 7.2768 6.9780 7.1133 Operating Cost / Hour(2) 99.5836 103.6085 99.7144 101.7008 103.6895 2012 Adopted Budget • Public Works - 29 Transit Paratransit Actual Budget 2008 2009 2010 2011 Amended 2012 Proposed Ridership 102,529 90,440 87,484 87,484 94,483 Service Days 364 364 363 359 359 Vehicle Service Mileage 513,509 452,504 413,087 413,087 446,134 Vehicle Service Hours 41,279 47,867 40,994 40,994 44,274 Operating Expenses (SU 512, 519, and 641) 1,451,523 1,262,778 1,255,598 1,241,621 1,238,000 Fare box Revenues (passes, tickets, & cash) 36,506 110,009 96,047 92,709 99,588 Fare box Return Ratio' 0.0251 0.0871 0.0765 0.0747 0.0804 Revenue / Passenger 0.3561 1.2164 1.0979 1.0597 1.0540 Revenue / Mile 0.0711 0.2431 0.2325 0.2244 0.2232 Revenue / Hour 0.8844 2.2982 2.3429 2.2615 2.2494 Passenger / Mile 0.1997 0.1999 0.2118 0.2118 0.2118 Passenger / Hour 2.4838 1.8894 2.1341 2.1341 2.1341 Operating Cost / Passenger 14.1572 13.9626 14.3523 14.1925 13.1029 Operating Cost / Mile 2.8267 2.7906 3.0395 3.0057 2.7750 Operating Cost / Hour(2) 35.1637 26.3810 30.6288 30.2879 27.9625 Transit Vanpool Actual Budget 2008 2009 2010 2011 Amended 2012 Proposed Ridership 97,900 91,552 101,768 111,945 114,184 Service Days 253 253 260 256 257 Vehicle Service Mileage 527,915 475,879 545,236 599,760 611,755 Vehicle Service Hours 11,731 10,664 12,116 13,328 13,594 Operating Expenses (SU 512, 519, and 641) 262,760 239,556 286,713 315,384 321,692 Fare box Revenues (passes, tickets, & cash) 208,776 192,486 225,310 247,841 252,798 Fare box Return Ratio' 0.795 0.804 0.786 0.786 0.786 Revenue / Passenger 2.1325 2.1025 2.2140 2.2140 2.2140 Revenue / Mile 0.3955 0.4045 0.4132 0.4132 0.4132 Revenue / Hour 17.7970 18.0501 18.5961 18.5961 18.5961 Passenger / Mile 0.1854 0.1924 0.1866 0.1866 0.1866 Passenger / Hour 8.3454 8.5851 8.3995 8.3995 8.3995 Operating Cost / Passenger 2.6840 2.6166 2.8173 2.8173 2.8173 Operating Cost / Mile 0.4977 0.5034 0.5259 0.5259 0.5259 Operating Cost / Hour(2) 22.3988 22.4640 23.6640 23.6640 23.6640 (1) Fare Box Return Ratio is calculated by dividing the fare box revenue by operating expenses. (2) Does not include depreciation. 30 -Public Works • 2012 Adopted Budget AUTHORIZED PERSONNEL 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1262 Transit Manager 1.00 1.00 1.00 14201 Transit Operations Supervisor 1.00 1.00 1.00 14202 Transit Field Operations Supervisor 1.00 1.00 1.00 20121 Marketing and Program Administrator 1.00 1.00 1.00 20122 Transit Project Planner 1.00 1.00 1.00 22101 Transit Operator(') 36.00 38.00 38.00 22102 Transit Dispatcher 4.00 4.00 4.00 23101 Transit Service Worker 2.00 2.00 2.00 23102 Transit Vehicle Cleaner 1.50 1.50 1.50 24101 Transit Department Assistant II 1.50 1.50 1.50 Total Personnel(-) 50.00 52.00 52.00 (1) Increased transit operators by two for the Selah Route. (2) Transit funds 1.50 FTE's in Police (031) and / or Public Works Administration (560). BUDGET SUMMARY Dept 462 Transit (1) Expenditure Summary By Service Unit 512 City Transit 514 Specialized Trans. Services 515 Transit Center 519 Administration Total Expenditures Revenue Summary By Service Unit 512 City Transit 513 Special Transit Operations 514 Specialized Trans. Services 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $4,901,873 1,195,598 0 1,112,007 $7,209,479 $4,889,472 $3,680,112 $5,064,123 1,436,467 883,562 1,192,000 30,000 11,934 27,000 1,116,127 870,091 1,125,112 $7,472,066 $5,445,698 $7,408,235 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $5,288,429 108.2 104.4 1,175,500 81.8 98.6 55,000 183.3 203.7 1,179,024 105.6 104.8 $7,697,953 103.0 103.9 $2,861,089 0 183,990 4,275,880 $7,320,959 $2,844,040 $714,586 $2,989,199 1,000 0 0 187,675 91,859 321,762 4,316,100 3,356,407 4,320,273 $7,348,815 $4,162,852 $7,631,234 $2,797,385 98.4 93.6 0 0.0 89,087 47.5 27.7 4,416,500 102.3 102.2 $7,302,972 99.4 95.7 $673,230 111,480 $784,711 $676,361 $784,711 $784,711 (123,251) (1,282,847) 222,999 $553,110 -$498,136 $1,007,709 $1,007,709 149.0 128.4 (394,981) 320.5 (177.1) $612,729 110.8 60.8 2012 Adopted Budget • Public Works - 31 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages $2,593,288 200 Personnel Benefits 1,033,057 Sub -Total Salaries and Benefits 3,626,345 300 Supplies 792,349 400 Other Services and Charges 1,323,719 500 Intergov't Svcs / Other Interfund 431 900 Interfund Payment for Services 1,466,635 Total Expenditures $7,209,479 $2,604,062 $1,889,893 $2,579,235 1,022,506 703,559 1,041,634 3,626,568 2,593,451 3,620,870 900,500 791,145 1,063,500 1,581,464 954,354 1,338,332 2,300 120 24,300 1,361,233 1,106,628 1,361,233 $7,472,066 $5,445,698 $7,408,235 (5) (6) (7) 2012 % Chng % Projected From Of Budget 2 to 5 Total $2,573,750 98.8 33.4 1,156,875 113.1 15.0 3,730,625 102.9 48.5 1,071,500 119.0 13.9 1,372,531 86.8 17.8 68,300 2969.6 0.9 1,454,996 106.9 18.9 $7,697,953 103.0 100.0 EXPLANATORY NARRATIVE Yakima Transit's revenue and expense accounts in these service areas are intended to maintain the operations portion of the public transportation services provided. Many of the larger expense accounts include salaries, fuel, insurance, and contracted services like the Dial A Ride program. Revenue typically consists of sales tax revenue (makes up roughly 56% of the total revenue); grant funds (roughly 29% of overall revenue), fares (6%), and miscellaneous revenue sources make up the difference. Service Unit 512 - City Transit This service unit provides for fixed route transit services. Account 120 Overtime - Overtime in this service unit is primarily due to Holiday and shuttle services but is sometimes used to cover service when there are employment shortages to due to illness. Overtime accounts for not only the half time, but the full hour as well. Account 130 Special Pay - The areas that require special pay frequently are employees filling in at higher positions. The bilingual special pay is also charged to these accounts. Account 410 Professional Services - Funds are budgeted into these accounts for professional services such as engineering, surveying, legal, information technology (i.e. Google Transit), employment service contracts (i.e. vocation rehabilitation employees working at the transit center), and ongoing property maintenance (landscaping contract & shelter cleaning contract). Account 440 Advertising - These accounts provide for general media advertising mainly to announce new or modified services. Revenues in the 512 Service Unit come from federal grants, the fixed -route portion of the Selah contract, and rider fares. These accounts are intended to reflect the funds dedicated to fixed -route service. Many times grants cover more than one type of service. The following graphs / tables are intended to provide the City Council additional information with which to make budgetary decisions. This information indicates the pattern of revenue and ridership over a five-year period. 32 —Public Works • 2012 Adopted Budget The revenue analysis below indicates that the contribution to fare revenue (referred to in the reports as fare box revenue) is comprised of the various fare categories illustrated. The graph reflects the changes taking place during this tracking period. TRANSIT FARE ANALYSIS COMPARISON BY REVENUE CATEGORIES $600,000 $500,000 $490,192 $482,000 $487,000 $430,767 $400,000 $312,000 $300,000 $200,000 $100,000 $0 • 2008 2009 2010 2011 2012 • Discount Fare $24,000 $30,080 $30,175 $30,000 $30,000 • Adult $88,000 $109,339 $108,587 $120,000 $120,000 ■Youth $55,000 $106,834 $84,995 $107,000 $107,000 • Cash Fare $185,000 $243,939 $207,010 $225,000 $230,000 • Total Revenue $352,000 $490,192 $430,767 $482,000 $487,000 Estimated Projected The following ridership analysis consists of two graphs: The first indicates the ridership taken by each of the rider categories. The data reflects a similar pattern to that which is shown on the revenue graph on the previous page. TRANSIT RIDERSHIP ANALYSIS COMPARISON BY RIDERSHIP CATEGORIES 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 1,455,124 1,349,024 1,287,908 1 409 90'1 1,336,560 2008 2009 2010 2011 2012 ■Transfer 42,102 42,060 35,687 35,909 37,042 ■ Discount Fare 292,049 283,271 276,270 281,589 283,703 • Adult 610,244 528,530 523,804 514,985 523,692 ■Youth 510,729 495,163 452,147 477,419 492,123 • Total Ridership 1,455,124 1,349,024 1,287,908 1,309,903 1,336,560 Estimated Projected Note: Estimates in 2011 and 2012 are only provided from August 2011 to the end of 2012. 2012 Adopted Budget • Public Works - 33 The second ridership graph indicates the total ridership pattern displayed on a monthly basis over a five-year period. 160,000 150,000 140,000 130,000 120,000 110,000 100,000 90,000 80,000 70,000 60,000 TRANSIT RIDERSHIP ANALYSIS 1 2 3 4 5 6 7 8 9 10 11 12 Month of the year f 2007 t 2008 - 2009 H1H 2010 2011 Service Unit 512 - City Transit (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $2,179,124 120 Overtime 89,892 130 Special Pay 1,560 140 Retirement / Term Cashout 31,747 Total 2,302,323 200 Personnel Benefits 200 Personnel Benefits 922,272 280 Clothing and Miscellaneous 14,991 Total 937,263 300 Supplies 310 Office and Operating Supplies 8,418 320 Fuel Consumed 627,137 Total 635,555 400 Other Services and Charges 410 Professional Services 3,000 420 Communications 16,841 430 Transportation / Training 3,357 440 Advertising 69,873 480 Repairs and Maintenance 128,917 490 Miscellaneous 39,292 Total 261,280 510 Intergovernmental Prof Svcs 0 34 -Public Works • 2012 Adopted Budget $2,183,123 $1,618,424 $2,169,255 73,000 66,363 103,000 56,440 1,862 3,160 0 1,574 20,430 2,312,563 1,688,222 2,295,845 921,772 635,432 938,142 14,000 6,969 14,000 $2,156,781 98.8 99.4 103,000 141.1 100.0 7,160 12.7 226.6 13,086 * 64.1 2,280,027 98.6 99.3 935,772 642,400 952,142 13,500 7,846 13,500 697,000 649,921 850,000 1,042,235 113.1 111.1 14,000 100.0 100.0 1,056,235 112.9 110.9 710,500 657,767 863,500 7,000 3,000 7,000 19,419 12,944 19,419 5,000 1,455 5,000 60,000 61,589 70,000 125,000 71,668 120,000 38,500 16,716 33,500 254,919 167,372 254,919 0 0 22,000 13,500 100.0 100.0 850,000 122.0 100.0 863,500 121.5 100.0 7,000 100.0 100.0 19,419 100.0 100.0 5,000 100.0 100.0 70,000 116.7 100.0 135,000 108.0 112.5 38,500 100.0 114.9 274,919 107.9 107.9 66,000 300.0 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 960 Interfund Insurance Services 980 Interfund Garage / Plant Total Total Expenditures - Service Unit 512 Revenues 330 Intergovernmental Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 512 602,530 497,027 367,834 497,027 560,058 112.7 112.7 73,500 90,000 90,000 90,000 99,000 110.0 110.0 89,421 88,690 66,517 88,690 88,690 100.0 100.0 765,451 675,717 524,351 675,717 747,748 110.7 110.7 $4,901,873 $4,889,472 $3,680,112 $5,064,123 $5,288,429 108.2 104.4 $2,160,752 $2,134,540 $143,274 $2,214,199 $2,017,385 94.5 91.1 659,901 655,500 550,817 736,000 741,000 113.0 100.7 40,436 54,000 20,496 39,000 39,000 72.2 100.0 $2,861,089 $2,844,040 $714,586 $2,989,199 $2,797,385 98.4 93.6 Service Unit 513 - Special Transit Operating This account has consistently been allocated $1,000 annually, however, there are no anticipated expenditures or revenues. (1) 2010 Service Unit 513 - Special Transit Ops Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 340 Items Purchased for Resale $0 $1,000 $0 $0 $0 0.0 Service Unit 514 - Specialized Transportation Services This service unit supports our transportation service contract that provides specialized demand response transportation services to persons with disabilities and the elderly. For the past three years, Yakima Transit has a contract with TC Transportation (TCT) to provide Paratransit transportation service inside the City limits of Selah and Yakima to persons with a known certified and documented Americans with Disability Act (ADA) qualified disability. Yakima Transit supplies the paratransit vehicle fleet, all the fuel, and insurance coverage for a monthly lease fee that helps control the City's costs for those services. The total contract is budgeted at the sum of $1,111,000 dollars before fares are taken into account. In addition, Transit receives a biennial apportionment for paratransit services. In the past, those funds were used to support our professional services grant, which employed vocational rehabilitation individuals working at the downtown transit center. In the future, those funds will be reallocated to be used for what they were intended to be used for, paratransit. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as Dial -A -Ride contract and the Transit Center staffing charges. Account 640 Machinery and Equipment - These are State grant pass through funds that are allocated to us during their current biennium period. These revenue accounts consist of State and federal operating grants and the Dial -a -Ride portion of the Selah contract. 2012 Adopted Budget • Public Works - 35 (1) 2010 Service Unit 514 — Spec Trans Services Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 320 Fuel Consumed 410 Professional Services $150,173 1,023,375 960 Interfund Insurance Services 22,050 $180,000 $127,559 $190,000 1,231,467 731,003 977,000 25,000 25,000 25,000 Total Expenditures - Service Unit 514 $1,195,598 $1,436,467 $883,562 $1,192,000 $198,000 110.0 104.2 950,000 77.1 97.2 27,500 110.0 110.0 $1,175,500 81.8 98.6 Revenues 330 Intergovernmental Revenues $183,990 $187,675 $91,859 $321,762 Service Unit 515 — Transit Center This service unit was created to track Transit Center costs. (1) 2010 Service Unit 515 — Transit Center Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $89,087 47.5 27.7 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 400 Other Services and Charges 410 Professional Services $0 480 Repairs & Maintenance 0 Total Expenditures - Service Unit 515 $0 $30,000 $9,088 $27,000 0 2,846 0 $55,000 183.3 203.7 0 $30,000 $11,934 $27,000 $55,000 183.3 203.7 Service Unit 519 — Administration The purpose of this service unit it to plan, direct oversee and support he operations of the department. Account 120 Overtime — Overtime in this service unit is primarily due to work performed or regular monthly meetings during the off times. Account 130 Special Pay — Bilingual special pay is charged to this account. Account 410 Professional Services — Funds are budgeted in this line item for professional services such as armored vehicle service for revenue collection and delivery. Account 440 Advertising — This line item provides for posting job openings and legal notices in the local newspaper. 36 —Public Works • 2012 Adopted Budget (1) 2010 Service Unit 519 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $287,102 120 Overtime 2,098 130 Special Pay 900 140 Retirement/Term Cashout 865 Total 290,965 200 Personnel Benefits 95,794 300 Supplies 310 Office and Operating Supplies 5,660 350 Small Tools and Equipment 960 Total 6,620 400 Other Services and Charges 410 Professional Services 4,478 420 Communications 5,716 430 Transportation / Training 1,838 440 Advertising 465 470 Public Utility Services 5,984 490 Miscellaneous 20,583 Total 39,063 530 State / County Taxes & 431 900 Interfund Payment for Services 960 Interfund Insurance Services 247,830 990 Interfund Admin Charges 431,304 Total 679,134 Total Expenditures - Service Unit 519 $1,112,007 $288,279 $200,232 $280,170 2,500 898 2,500 720 540 720 0 0 0 $290,503 100.8 103.7 2,500 100.0 100.0 720 100.0 100.0 0 291,499 201,671 283,390 86,734 61,158 89,492 5,000 3,327 5,000 5,000 2,492 5,000 293,723 100.8 103.7 100,640 116.0 112.5 10,000 5,819 10,000 5,000 6,219 6,000 7,966 7,365 9,466 4,000 1,973 4,000 500 467 500 17,612 11,678 20,447 30,000 16,343 39,000 65,079 44,046 79,414 2,300 120 2,300 247,555 247,555 247,555 412,961 309,722 412,961 660,516 557,277 660,516 $1,116,127 $870,091 $1,125,112 5,000 5,000 10,000 100.0 100.0 100.0 100.0 100.0 100.0 6,000 120.0 100.0 6,665 83.7 70.4 4,000 100.0 100.0 500 100.0 100.0 20,447 116.1 100.0 55,000 183.3 141.0 92,612 142.3 116.6 2,300 100.0 100.0 272,311 407,437 679,748 $1,179,024 110.0 98.7 102.9 105.6 110.0 98.7 102.9 104.8 Service Unit 699 - General Revenue These revenues are from transit sales taxes and interest earnings, as well as a small amount of funding from various other sources. (1) 2010 Service Unit 699 - General Revenue Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 310 Taxes 330 Intergovernmental Revenues 360 Miscellaneous Revenues Total Revenues - Service Unit 699 $673,230 4,244,532 3,324 28,024 $4,949,110 $676,361 $784,711 $784,711 4,295,000 3,338,919 4,300,000 0 2,521 1,653 21,100 14,967 18,620 $4,992,461 $4,141,118 $5,104,984 $1,007,709 4,400,000 0 16,500 $5,424,209 149.0 102.4 78.2 108.7 128.4 102.3 0.0 88.6 106.3 2012 Adopted Budget • Public Works - 37 CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE TRANSIT CAPITAL RESERVE FUND - 364 Director of Public Works Chris Waarvick Transit Manager Ken Mehin DEFINITION This fund is established for the purpose of budgeting Transit's Capital Improvements and Procurements. The service units in this division are: Service Unit 518 - Capital Improvement Service Unit 699 - General Revenues BUDGET SUMMARY Dept 364 Transit Capital Reserve (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 518 Capital Improvement $2,281,234 Revenue Summary By Service Unit 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $0 2,436,936 $2,436,936 $971,556 $445,908 $720,000 $0 $25,000 $25,000 50,000 6,886 280,000 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $685,000 70.5 95.1 $50,000 $31,886 $305,000 $0 595,000 1190.0 $595,000 1190.0 0.0 212.5 195.1 $1,120,432 155,702 $1,276,134 $911,282 $1,276,134 $1,276,134 (921,556) (414,022) (415,000) ($10,274) $862,112 $861,134 $861,134 94.5 67.5 (90,000) 9.8 21.7 $771,134 (7505.6) 89.6 (1) 2010 Expenditure Summary By Type Actual 300 Supplies $17,191 500 Intergov't Svcs / Other Interfund 0 600 Capital Outlays 2,264,043 Total Expenditures $2,281,234 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $20,000 $14,435 $20,000 0 0 10,000 951,556 431,473 690,000 $971,556 $445,908 $720,000 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $20,000 100.0 2.9 10,000 * 1.5 655,000 68.8 95.6 $685,000 70.5 100.0 38 -Public Works • 2012 Adopted Budget EXPLANATORY NARRATIVE Service Unit 518 - Capital Improvements Transit uses this as a supply account for the purchase, assembly and installation of benches, shelters and signage infrastructure that are then placed at the various bus stop locations throughout the service area. Also included are the anticipated purchases of replacement buses, transit service vehicles and bus related equipment. Capital grants are expended in this service unit. (1) 2010 Service Unit 518 - Capital Improvements Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 350 Small Tools and Equipment $17,191 550 Interfund Subsidies 0 600 Capital Outlays 610 Land 0 630 Improvements Other Than Bldg 70,681 640 Machinery and Equipment 2,193,362 Total 2,264,043 Total Expenditures - Service Unit 518 $2,281,234 $20,000 $14,435 $20,000 0 0 10,000 0 9,000 50,000 589,806 408,159 420,000 361,750 14,314 220,000 951,556 431,473 690,000 $971,556 $445,908 $720,000 $20,000 100.0 100.0 10,000 * 100.0 0 150,000 505,000 655,000 $685,000 * 25.4 139.6 68.8 70.5 0.0 35.7 229.6 94.9 95.1 Service Unit 645 - Interfund Distribution This service unit was created for a Capital transfer for Public Works parking lot. (1) 2010 Service Unit 645 - Interfund Dist Actual Revenues 390 Other Financing Sources $0 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $0 $25,000 $25,000 $0 * 0.0 Service Unit 699 - General Revenues In 2012, this capital fund will receive some transit sales tax. The rest of the funding consists of vanpool capital replacement fees, the Dial -a -Ride vehicle lease contract, and revenue from the sale of older transit vehicles. Grants that are budgeted but not yet awarded are for bus shelters, fare boxes, and vanpool replacements vehicles. (1) 2010 Service Unit 699 - General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $1,120,432 310 Taxes 240,000 330 Intergovernmental Revenues 2,144,256 340 Charges for Good and Services 0 360 Miscellaneous Revenues 40,188 390 Other Financing Sources 12,492 Total Revenues - Service Unit 699 $3,557,368 $911,282 $1,276,134 $1,276,134 0 0 250,000 0 0 0 20,000 0 0 25,000 0 25,000 5,000 6,886 5,000 $961,282 $1,283,020 $1,556,134 $861,134 94.5 67.5 200,000 * 80.0 345,000 * * 20,000 100.0 * 25,000 100.0 100.0 5,000 100.0 100.0 $1,456,134 151.5 93.6 2012 Adopted Budget • Public Works - 39 CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE REFUSE - 471 Director of Public Works Chris Waarvick Refuse and Recycling Manager Nancy Fortier DEFINITION The Refuse Division is responsible for collection and disposal of all garbage, yard waste and other debris for residential customers within the City of Yakima and from all City -owned facilities. The City of Yakima provides automated refuse carts to all residential customers for weekly refuse collection. The customer has the option of using a 32 or 96 -gallon cart. Carry out service is available for those wishing to have their cart collected from a location other than the curb or alley line. Weekly yard waste collection is available to city residential customers from March 1St through November 30th of each year. The customer subscribing to this service has the option of using a 64 or 96 -gallon cart. During the winter months, customers are encouraged to retain the yard waste cart for use in the spring. Metal bins are available to City -owned facilities, multi -family residential units, and other premises where large amounts of refuse accumulate and need to be collected. The bins can be emptied multiple times throughout the week, depending upon the need of the customer. Temporary bins in two, four and six-yard capacity are also available to any city resident needing to clean up their property or to dispose of large amounts of debris that normally cannot be collected with their regular refuse service. The Refuse Division is responsible for abatement of litter and debris accumulating in alleyways and on the public right-of-way. Letters are sent to property owners where accumulations of debris are located, requesting that the area be cleaned. Most property owners comply and clean the property without further action by the Refuse Division. This program is an ongoing endeavor to inform the public of the need for proper disposal of unsanitary and unsightly debris that may be unsafe to public health or constitutes a fire hazard. The Refuse Division and Office of Neighborhood Development Services (ONDS) work together to address illegal dumping throughout the City. The illegally dumped items include furniture, appliances, brush, tires, shopping carts and miscellaneous debris. Locations are identified and often with the help of volunteers, cleanup is provided. The Refuse Division covers the cost of disposal. This partnership has assisted many citizens who are unable to dispose of items that have been illegally dumped on or adjacent to their property. The Refuse Division continues to deal with shopping carts that are taken from retail establishments and left throughout the City. The Refuse Code Compliance Officer enforces the ordinance that regulates lost, stolen or abandoned shopping carts. Retail establishments are notified of cart 40 -Public Works • 2012 Adopted Budget locations to assure prompt retrieval of the shopping carts, which in turn improves the image and appearance of the City. The Refuse Division has several special event recycling containers available for use to recycle plastic bottles and aluminum cans during special events, such as the Yak -Attack Soccer Tournament, the Folk Life Music Festival, the Skewered Apple Barbeque and the Hot Shots Basketball Tournament. The use of the recycling containers significantly reduces the amount of debris being taken to the landfill. Biodegradable leaf bags are provided to citizens within the City of Yakima for the Fall Leaf Program. The leaves collected in the biodegradable bags are taken to the compost site at the landfill, composted and used as a valuable product, rather than being buried in the landfill. The service units in this division are: Service Unit 212 - Service Unit 219 - Service Unit 639 - Service Unit 699 - Solid Waste Disposal Administration Administration General Revenues PERFORMANCE STATISTIS Refuse 2010 Actual 2011 Amended Budget 2012 Proposed Budget Residential Cart Accounts Active 22,200 22,600 23,500 Bin Accounts Active 435 435 435 Yard Service Accounts Active 5,200 5,430 5,635 Tons of Refuse Collected Special Collection, etc (9 275 431 549 Tons of Refuse Collected Residential Automated Carts 23,779 23,574 24,213 Tons of Refuse Collected Bin 2,704 2,729 2,736 Tons of Refuse Collected Yard Service 3,555 3,480 3,760 Estimated Annual Cost Per Account Collected Special Collection $13.56 $15.15 $15.31 Estimated Annual Cost Per Account Collected Residential Auto. Cart $154.90 $150.84 $155.05 Estimated Annual Cost Per Account Collected Bin $1,151.25 $1,231.04 $1,104.59 Estimated Annual Cost Per Account Collected Yard Service $108.07 $100.77 $112.41 (1) Special collections include litter, illegal dumping, special hauls, fall leaf collection, etc. 2012 Adopted Budget • Public Works - 41 AUTHORIZED PERSONNEL Class Code Position Title 1266 Refuse and Recycling Manager 8434 Solid Waste Code Compliance Officer 7122 Department Assistant l ' 8433 Solid Waste Collector / Driver(2) 8641 Solid Waste Maintenance Worker 14101 Solid Waste Supervisor Total Personnel 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 1.50 1.50 2.00 11.00 11.00 12.00 3.50 3.50 3.50 1.00 1.00 1.00 19.00 19.00 20.50 (1) This is a 2012 budgeted policy issue to increase one 1/ time Department Assistant II position to full time. (2) This is a 2012 budgeted policy issue, and if approved, one Solid Waste Collector/Driver position will be filled mid- year. BUDGET SUMMARY Dept 471 Refuse (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 212 Solid Waste Disposal 219 Administration 639 Administration Total Expenditures Revenue Summary By Service Unit 212 Solid Waste Disposal 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $4,275,747 292,564 234,329 $4,802,640 $4,928,448 1,603 $4,930,051 $4,488,487 $3,146,425 $4,339,542 284,481 218,538 287,216 207,406 181,324 207,406 $4,980,374 $3,546,288 $4,834,165 $4,881,000 $3,659,618 $4,893,000 500 932 500 $4,881,500 $3,660,550 $4,893,500 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $4,876,158 108.6 112.4 316,891 111.4 110.3 217,714 105.0 105.0 $5,410,763 108.6 111.9 $5,280,024 500 $5,280,524 108.2 100.0 108.2 107.9 100.0 107.9 $220,677 127,411 $348,088 $264,324 $348,088 $348,088 (98,874) 114,261 59,335 $165,450 $462,350 $407,423 $407,423 154.1 117.1 (130,239) 131.7 (219.5) $277,185 167.5 68.0 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 100 Salaries and Wages $936,203 $959,884 $682,696 $917,604 $1,003,689 104.6 18.6 200 Personnel Benefits 355,613 354,811 254,927 345,632 414,784 116.9 7.7 Sub -Total Salaries and Benefits 1,291,816 1,314,695 937,623 1,263,236 1,418,473 107.9 26.2 300 Supplies 287,256 407,290 258,404 351,342 412,599 101.3 7.6 400 Other Services and Charges 909,070 941,991 599,769 906,890 939,409 99.7 17.4 500 Intergov't Svcs / Other Interfund 698,441 667,900 496,695 667,900 977,734 146.4 18.1 900 Interfund Payment for Services 1,616,057 1,648,497 1,253,797 1,644,797 1,662,548 100.9 30.7 Total Expenditures $4,802,640 $4,980,374 $3,546,288 $4,834,165 $5,410,763 108.6 100.0 42 -Public Works • 2012 Adopted Budget EXPLANATORY NARRATIVE Service Unit 212 - Solid Waste Disposal This service units main function is the collection and disposal of all garbage, yard waste and other debris. Account 120 Overtime - Overtime in this service unit is primarily due to providing refuse and yard waste collection on holidays. Account 310 Office and Operating Supplies - Office and Operating Supplies in this service unit include repair parts for yard/refuse carts and bins; paint supplies for graffiti removal; safety supplies, small tools, and biodegradable leaf bags. Annualized revenue is from new refuse and yard waste services. (1) 2010 Service Unit 212 - Solid Waste Disp Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $688,869 120 Overtime 32,926 130 Special Pay 0 Total 721,795 200 Personnel Benefits 200 Personnel Benefits 283,533 280 Clothing and Miscellaneous 6,148 Total 289,681 300 Supplies 310 Office and Operating Supplies 33,649 320 Fuel Consumed 211,230 350 Small Tools and Equipment 41,331 Total 286,210 400 Other Services and Charges 420 Communications 8,668 470 Public Utility Services 881,656 480 Repairs and Maintenance 6,360 490 Miscellaneous 1,208 Total 897,892 500 Intergovernmental Services 530 State / County Taxes & Asses 254,326 540 Interfund Taxes & Assessments 444,115 Total 698,441 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 1,005,755 980 Interfund Garage / Plant Chrg. 42,884 990 Interfund Admin Charges 333,089 Total 1,381,728 Total Expenditures - Service Unit 212 $4,275,747 $717,818 $510,457 $677,936 31,700 15,105 26,300 0 17 0 $744,890 103.8 109.9 31,700 100.0 120.5 0 749,518 525,579 704,236 281,714 199,518 272,016 6,000 2,315 6,000 287,714 201,832 278,016 40,000 261,090 105,000 3,620 203,011 51,773 40,000 260,842 50,000 406,090 258,404 350,842 7,773 7,034 8,258 904,000 582,752 876,000 9,000 975 3,000 15,400 682 13,900 936,173 591,443 901,158 237,900 167,602 237,900 430,000 329,093 430,000 667,900 496,695 667,900 1,037,800 42,884 360,407 777,802 32,162 262,508 1,037,800 42,884 356,707 1,441,091 1,072,472 1,437,391 $4,488,487 $3,146,425 $4,339,542 776,590 103.6 110.3 327,989 6,000 333,989 40,000 266,399 105,000 411,399 8,521 904,000 9,000 10,090 931,611 244,400 733,334 977,734 1,040,298 42,884 361,652 1,444,834 $4,876,158 116.4 100.0 116.1 100.0 102.0 100.0 101.3 109.6 100.0 100.0 65.5 99.5 102.7 170.5 146.4 100.2 100.0 100.4 100.3 108.6 120.6 100.0 120.1 100.0 102.1 210.0 117.3 103.2 103.2 300.0 72.6 103.4 102.7 170.5 146.4 100.2 100.0 101.4 100.5 112.4 2012 Adopted Budget • Public Works - 43 Revenues 330 Intergovernmental Revenues $0 340 Charges for Good and Services 4,926,548 350 Fines And Forfeits 1,900 Total Revenues - Service Unit 212 $4,928,448 $12,000 4,867,000 2,000 $0 3,658,393 1,225 $12,000 4,879,000 2,000 $4,881,000 $3,659,618 $4,893,000 $6,690 5,271,334 2,000 $5,280,024 55.8 108.3 100.0 108.2 55.8 108.0 100.0 107.9 Service Unit 219 - Administration The function of this service unit is to plan, direct, administer and support the operations of the department. Account 120 Overtime - Overtime in this service unit is primarily due to providing refuse and yard waste collection on holidays. (1) 2010 Service Unit 219 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $209,967 120 Overtime 4,441 Total 214,408 200 Personnel Benefits 65,932 310 Office and Operating Supplies 1,046 400 Other Services and Charges 410 Professional Services 996 420 Communications 805 430 Transportation / Training 1,256 490 Miscellaneous 8,121 Total 11,177 Total Expenditures - Service Unit 219 $292,564 $205,366 $153,636 $208,368 5,000 3,481 5,000 210,366 157,118 213,368 67,097 53,095 67,617 1,200 0 500 0 0 0 773 591 773 1,045 559 559 4,000 7,176 4,400 5,818 8,326 5,732 $284,481 $218,538 $287,216 $222,098 5,000 227,098 80,795 1,200 0 108.2 100.0 108.0 120.4 100.0 106.6 100.0 106.4 119.5 240.0 753 97.4 97.4 1,045 100.0 186.9 6,000 150.0 136.4 7,798 134.0 136.0 $316,891 111.4 110.3 Service Unit 639 - Administration This service unit contains the Refuse Division's insurance coverage for Refuse equipment and share of the administrative costs for the Public Works Division. (1) 2010 Service Unit 639 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 960 Interfund Insurance Services 990 Interfund Administrative Chrg. Total Expenditures - Service Unit 639 $129,999 104,330 $234,329 $103,076 $103,076 $103,076 104,330 78,248 104,330 $207,406 $181,324 $207,406 $113,384 104,330 $217,714 110.0 100.0 105.0 110.0 100.0 105.0 Service Unit 699 - General Revenues Below is a recap of Refuse revenues by detailed account classification 44 -Public Works • 2012 Adopted Budget 2011 2012 2010 Amended Proposed Actual Budget Budget Revenue Service Unit 212 Dept of Ecology - Alt to Burning Grant $0 $12,000 $6,690 County / City Departments 95,503 86,000 87,000 Container Service 364,040 345,000 372,000 Automated Residential Service 3,912,677 3,875,000 3,930,000 Residential Service 1,302 0 0 Special Haul 3,305 3,000 3,000 Residential Extra Service 439 0 0 Yard Refuse 549,282 570,000 586,000 Shopping Cart Reg. Revenue 1,900 2,000 2,000 Total Service Unit 212 4,928,448 4,893,000 4,986,690 Revenue Service Unit 699 Interest from Investments 41 0 0 Recycling Revenue 1,562 500 500 Total Service Unit 699 1,603 500 500 Beginning Unencumbered Balance 220,677 348,088 407,424 Total Estimated Resources All Service $5,150,728 $5,241,588 $5,394,614 (1) 2010 Service Unit 699 - General Revenues Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues - Service Unit 699 $220,677 1,603 $222,280 $264,324 $348,088 $348,088 500 932 500 $264,824 $349,020 $348,588 $407,423 154.1 117.1 500 100.0 100.0 $407,923 154.0 117.0 2012 Adopted Budget • Public Works - 45 CITY OF i i tUl!a PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE EQUIPMENT RENTAL REVOLVING - 551/552 Director of Public Works Chris Waarvick Fleet and Facilities Manager Richard Wonner DEFINITION The following is an overview of issues to be addressed in the future for the Equipment Rental Division. This summary is not all-inclusive, nor is it in any particular order of priority. Competitive Maintenance Services Staff productivity, measured in terms of billable hours, exceeds the industry standard of 80% by nearly 5%. The resulting hourly shop rate is $58.09 for the year July 1, 2010 thru June 30, 2011. In comparison to private sector shop labor rates, industrial truck repair shops charge from $92 to $98 per hour. Heavy duty equipment repair shops charge $86.50 to $115 per hour. Passenger car repair shops charge from $82 to $87 per hour. High shop productivity and the wide spectrum of staff members' technical experience has made it possible to bring previously outsourced work back into the shop, thus saving the operating divisions money thru lower shop rates. Fleet Equipment "Replaced But Retained" Due to the overall demand for funding, especially for capital, many vehicles are retained in the fleet after being replaced. In normal practice, for every new vehicle purchased, an old vehicle will leave the fleet. Retaining a replaced vehicle is an addition to the fleet. Presently there is no replacement funding for retained vehicles. In order to replace retained vehicles, additional contributions must be made to the Equipment Replacement Fund. Additions to the fleet are only authorized by the City Manager. Whenever possible, the Fleet Manager is committed to reducing the "Replaced but Retained" fleet over time. Fleet Identification and Assessment A perpetual physical photographic inventory was implemented in 2001. Continual updates to the inventory listing complies not only with the State Auditor's requirement for conducting a physical inventory, but also provides a tool for all division managers to more accurately assess their particular fleet requirements. Preventive Maintenance System Review Changes in technologies, mandated maintenance procedures, and equipment design require continuous reassessment of the entire preventive maintenance program. Purchasing of Used Rather than New Vehicles As a strategy to reduce Capital funding requirements for replacing vehicles and equipment, the Equipment Rental Division has incorporated the policy of purchasing used vehicles and equipment whenever and wherever possible. Interlocal agreements are in place with other municipalities having used vehicle purchasing contracts. Another strategy is to develop a used vehicle or equipment specification, issue the specification to multiple vendors, selecting the lowest cost responsive and responsible vendor that meets the specification. These strategies are best applied to 46 -Public Works • 2012 Adopted Budget light and medium duty vehicles. The application becomes more difficult for heavier duty, work specific uses and specialty type vehicles and equipment. The operation of the Equipment Rental and Revolving Fund is budgeted in five service units: Service Unit 634 Service Unit 636 Service Unit 639 Service Unit 646 Service Unit 699 - Fleet Maintenance - Replacement Reserves - Administration - Interfund Payments - General Revenues AUTHORIZED PERSONNEL Class Code Position Title 1263 Fleet Manager 7122 Department Assistant II 8203 Fleet Maintenance Technician 8211 Mechanic I 8213 Automotive Storekeeper 12103 Equipment Supervisor Total Personnel(1) (1) .15 FTE's are funded by Public Works Administration (560). BUDGET SUMMARY Dept 551 Equip Rental Revolving (1) 2010 Expenditure Summary By Service Unit Actual (2) 2011 Amended Budget 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 6.00 6.00 6.00 1.00 1.00 1.00 1.00 1.00 1.00 (3) 2011 Actual 9/30/11 12.00 12.00 12.00 (4) 2011 Estimated Year -End 634 Fleet Maintenance 639 Administration 646 Interfund Payments Total Expenditures Revenue Summary By Service Unit 634 Fleet Maintenance 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $2,931,010 311,004 192,067 $3,434,081 $3,188,233 $2,239,081 $3,140,608 320,358 227,299 311,308 135,000 0 150,000 $3,643,591 $2,466,380 $3,601,916 $3,404,608 47,382 $3,451,990 $3,796,283 $2,896,618 $3,744,174 350 26,172 350 $3,796,633 $2,922,790 $3,744,524 $4,230,354 17,909 $4,248,263 $4,048,264 $4,370,747 $4,370,747 153,042 456,410 142,608 $4,201,306 $4,827,157 $4,513,354 (5) 2012 Projected Budget $3,270,491 310,761 150,000 $3,731,252 $3,765,275 350 $3,765,625 $4,265,680 34,373 $4,300,052 (6) (7) % Chng % Chng From From 2to5 4to5 102.6 97.0 111.1 102.4 104.1 99.8 100.0 103.6 99.2 100.6 100.0 100.0 99.2 100.6 105.4 97.6 22.5 24.1 102.4 95.3 2012 Adopted Budget • Public Works - 47 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages 200 Personnel Benefits Sub -Total Salaries and Benefits 300 Supplies 400 Other Services and Charges 500 Intergov't Svcs / Other Interfund 900 Interfund Payment for Services Total Expenditures $559,797 191,531 751,328 2,128,756 106,569 192,067 255,361 $3,434,081 $567,531 $426,927 $569,706 192,923 145,078 193,123 760,454 572,005 762,829 2,376,519 1,644,153 2,346,519 119,510 62,688 92,520 135,000 0 150,000 252,108 187,534 250,048 $3,643,591 $2,466,380 $3,601,916 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $570,752 100.6 15.3 217,399 112.7 5.8 788,151 103.6 21.1 2,450,770 103.1 65.7 92,343 77.3 2.5 150,000 111.1 4.0 249,988 99.2 6.7 $3,731,252 102.4 100.0 Dept 552 Equipment Rental Capital (1) 2010 Expenditure Summary By Service Unit Actual 636 Replacement Reserve $1,481,597 Revenue Summary By Service Unit 636 Replacement Reserve $1,570,623 699 General Revenues 33,458 Total Revenues $1,604,081 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $1,989,726 $1,513,419 $1,964,152 $1,569,728 $1,300,160 $1,686,477 30,000 22 30,000 $1,599,728 $1,300,182 $1,716,477 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $1,738,858 87.4 88.5 $1,751,708 30,000 $1,781,708 111.6 100.0 111.4 103.9 100.0 103.8 $0 122,484 $122,484 $0 $0 $0 (389,998) (213,237) (247,675) ($389,998) ($213,237) ($247,675) $0 42,850 (11.0) (17.3) $42,850 (11.0) (17.3) (1) 2010 Expenditure Summary By Type Actual 100 Salaries and Wages $80,354 200 Personnel Benefits 21,632 Sub -Total Salaries and Benefits 101,986 400 Other Services & Charges 0 600 Capital Outlays 1,349,115 900 Interfund Payment for Services 30,496 Total Expenditures $1,481,597 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $81,711 $60,618 $81,711 22,549 17,142 22,549 104,260 77,760 104,260 0 391 0 1,854,970 1,412,395 1,829,395 30,496 22,873 30,496 $1,989,726 $1,513,419 $1,964,152 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $79,552 97.4 4.6 25,311 112.3 1.5 104,862 100.6 6.0 0 * 0.0 1,603,500 86.4 92.2 30,496 100.0 1.8 $1,738,858 87.4 901.2 48 -Public Works • 2012 Adopted Budget EXPLANATORY NARRATIVE - DEPARTMENT 551 Service Unit 634 - Fleet Maintenance This service unit supports the day to day operation of maintaining City vehicles. Account 120 Overtime - Overtime in this service unit is primarily for emergency situations, particularly winter snow events and to support the operating divisions on a standby and call in basis. Account 310 Office and Operating Supplies - Major items budgeted include shop towels; electrical supplies; fasteners; belts; hoses; oil analysis kits and analyses; batteries; glass cleaner; clamps; routine office supplies; engine and transmission oils and filters and antifreeze. Account 340 Items Purchased For Resale - This account pays for gasoline, diesel fuel, engine oil, anti- freeze, replacement parts, filters, tires and tire services. Revenues are derived from M & 0 and interdepartmental charges related to equipment expenditures, fuel sales, and miscellaneous revenues. The following table compares Maintenance & Operation rates from 2011 to 2012. The table also illustrates the amount of change in dollars and percent of change to each division. Prior to the 2003 budget preparation, M & 0 charges were prepared year to year by adding an equal inflation rate to all divisions. The 2012 budget reflects allocations based on 2011 year-to-date actual costs from the AIMMS cost collection system. 2011/2012 EQUIPMENT RENTAL M & 0 RATE CHART 2011 2012 Budget Proposed Amount Percent Department M & 0 Budget Of Change Increase Code Administration $13,269 $12,183 ($1,086) (8.2%) Planning 843 411 (432) (51.2%) Engineering 9,705 4,114 (5,591) (57.6%) City Hall Maintenance 436 199 (237) (54.4%) Information Systems 1,257 467 (790) (62.8%) Customer Services 10,315 11,803 1,488 14.4% Community Development 13,351 10,000 (3,351) (25.1%) Community Relations 1,447 0 (1,447) (100.0% Parks and Recreation 118,886 106,964 (11,922) (10.0%) Streets and Traffic 472,419 457,432 (14,987) (3.2%) Cemetery 14,123 10,781 (3,342) (23.7%) Stormwater 33,510 21,646 (11,864) (35.4%) Transit 482,767 545,798 63,031 13.1% Refuse 403,996 406,494 2,498 0.6% Wastewater Operations 126,964 102,599 (24,365) (19.2%) Water Operations 63,766 80,256 16,490 25.9% Irrigation 33,201 17,094 (16,107) (48.5%) Equipment Rental 14,206 14,146 (60) 0.4% Public Works Administration 12,301 10,488 (1,813) (14.7%) Total $1,826,762 $1,812,875 ($13,877) (0.8%) 2012 Adopted Budget • Public Works - 49 (1) 2010 Service Unit 634 - Fleet Maintenance Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $518,335 120 Overtime 9,332 130 Special Pay 362 Total 528,029 200 Personnel Benefits 200 Personnel Benefits 183,746 280 Clothing and Miscellaneous 381 Total 184,127 300 Supplies 310 Office and Operating Supplies 9,055 340 Items Purchased for Resale 2,107,236 350 Small Tools and Equipment 8,176 Total 2,124,468 400 Other Services and Charges 420 Communications 1,259 450 Operating Rentals and Leases 19,320 470 Public Utility Services 480 Repairs and Maintenance 73,806 490 Miscellaneous Total Total Expenditures - Service Unit 634 0 Revenues 340 Charges For Good and Services 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues - Service Unit 634 0 $527,165 $394,891 $527,165 8,000 5,892 8,175 0 2,181 2,000 535,165 402,964 537,340 183,613 138,739 183,813 1,206 179 1,206 $529,930 100.5 100.5 8,000 100.0 97.9 2,000 100.0 539,930 100.9 100.5 184,819 138,918 185,019 25,409 2,331,145 14,008 14,325 1,620,939 5,291 25,409 2,301,145 14,008 2,370,562 1,640,555 2,340,562 885 870 885 20,000 0 0 309 0 309 76,133 55,721 76,133 361 53 361 207,206 112.9 112.7 1,206 100.0 100.0 208,412 112.8 112.6 25,409 100.0 100.0 2,405,000 103.2 104.5 14,008 100.0 100.0 2,444,417 103.1 104.4 929 105.0 105.0 0 0.0 309 100.0 100.0 76,133 100.0 100.0 361 100.0 100.0 79.6 100.1 102.6 104.1 94,386 $2,931,010 97,688 56,645 77,688 $3,188,233 $2,239,081 $3,140,608 77,732 $3,270,491 $1,606,748 1,793,079 4,781 $3,404,608 $1,837,000 $1,392,684 $1,787,000 1,826, 783 1,370,072 1,823,311 132,500 133,863 133,863 $3,796,283 $2,896,618 $3,744,174 $1,950,000 106.2 109.1 1,812,775 99.2 99.4 2,500 1.9 1.9 $3,765,275 99.2 100.6 Service Unit 639 - Administration The purpose of this service unit is to plan, direct, administer and support the operations of the department. Account 410 Professional Services - Expenditures are related to hearing testing and retainage of specialists with regard to human resources and technically specific engineering issues. Account 440 Advertising - This line item provides for newspaper notices, calls to bid and surplus equipment notices. 50 -Public Works • 2012 Adopted Budget (1) 2010 Service Unit 639 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries and Wages $31,768 200 Personnel Benefits 7,405 300 Supplies 310 Office and Operating Supplies 769 320 Fuel Consumed 3,520 Total 4,288 400 Other Services and Charges 410 Professional Services 370 420 Communications 1,441 430 Transportation / Training 5,135 440 Advertising 104 490 Miscellaneous 5,132 Total 12,183 900 Interfund Payment for Services 950 Interfund Opt Rental & Leases 33,185 980 Interfund Garage / Plant 133,437 990 Interfund Administrative Chrg. 88,739 Total 255,361 Total Expenditures - Service Unit 639 $311,004 $32,366 $23,964 $32,366 8,104 6,160 8,104 2,000 362 2,000 3,957 3,236 3,957 $30,822 95.2 95.2 8,987 110.9 110.9 5,957 3,598 5,957 2,000 0 1,000 2,609 491 2,609 5,120 2,657 5,120 1,500 0 0 10,593 2,895 6,103 21,822 6,044 14,832 29,932 133,437 88,739 252,108 20,903 100,077 66,554 187,534 27,872 133,437 88,739 250,048 $320,358 $227,299 $311,308 2,000 4,353 6,353 100.0 110.0 106.6 100.0 110.0 106.7 1,000 50.0 100.0 2,389 91.5 91.5 5,120 100.0 100.0 0 0.0 6,103 57.6 100.0 14,612 67.0 98.5 27,812 133,437 88,739 249,988 $310,761 92.9 100.0 100.0 99.2 97.0 99.8 100.0 100.0 100.0 99.8 Service Unit 646 - Interfund Payments This item represents transfers from other funds for the operation of the Environmental Fund with a surcharge on fuel. (1) 2010 Service Unit 646 - Inter Payments Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $192,067 $135,000 $0 $150,000 $150,000 111.1 100.0 Service Unit 699 - General Revenues These items show the cash balances of both the Operating Division, 551 Equipment Rental, and the 552 Replacement Reserves. Also included are revenues received as a result of warranty repairs performed by the City and reimbursed by vehicle manufacturers and insurance settlements, along with interest income on operating reserves and M & 0 revenues. 2012 Adopted Budget • Public Works - 51 (1) 2010 Service Unit 699 — General Revenues Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance 360 Miscellaneous Revenues Total Revenues — Service Unit 699 $4,230,354 47,382 $4,277,735 $4,048,264 $4,370,747 $4,370,747 350 26,172 350 $4,048,614 $4,396,918 $4,371,097 $4,265,680 105.4 97.6 350 100.0 100.0 $4,266,030 105.4 97.6 EXPLANATORY NARRATIVE — DEPARTMENT 552 Service Unit 636 — Equipment Replacement The 2012 Replacement budget allocation is used to purchase vehicles and/or pieces of equipment. Account 120 Overtime - Overtime in this service unit is primarily due to mandatory scheduled work that must be completed even though normal schedules are full. Account 640 Machinery and Equipment - Fleet replacement needs and replacements. The following table lists the requests for equipment replacement and additions to the City fleet for 2012. 2012 Fund Division Description Replacing Budget Total Police Patrol Cars $270,000 $270,000 Streets & Traffic 3/4 Ton Pickup with Snowplow ER 2209 45,000 3/4 Ton Pickup with Snowplow ER 2229 45,000 Elgin Street Sweeper ER 3224 185,000 Cimline Magma 2300D Crack Sealer Addition 60,000 Used 38' Bucket Truck ER 2157 45,000 Graco Line Laser Addition 8,500 388,500 Water & Irrigation 1/ Ton Pickup ER 2170 30,000 30,000 Refuse Automated Side loading Refuse Truck ER 3168 315,000 Automated Side loading Refuse Truck ER 3187 315,000 630,000 Wastewater Ford Escape Hybrid AWD Addition 35,000 3/4 Ton Cab & Chassis w/Service Body ER 2233 45,000 Ford Transit Connect Cargo Van ER 3141 25,000 105,000 Total $1,423,500 Revenues consist of replacement fund transfers from other departments for the purchase of fleet vehicles. The chart below lists the individual departments' projected 2012 year-end replacement fund balances within the Equipment Rental fund. 52 —Public Works • 2012 Adopted Budget REPLACEMENT FUND BALANCES Fund Division Projected 2012 Balance 016 Human Resources $722 021 Environmental Planning 11,839 022 Code Administration 5,229 031 Police (6,007) 041 Engineering 58,492 054 Utilities 36,838 125 Community Relations 41,629 131 Parks & Recreation (19,600) 141 Streets 472,504 144 Cemetery 5,233 441 Stormwater 229,337 471 Refuse 9,783 473 Wastewater 2,249,885 474 Water 589,299 475 Irrigation 170,075 551 Equipment Rental 17,892 560 Public Works Administration 5,392 Total (1) 2010 Service Unit 636 - Equipment Repl. Actual $3,878,542 (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $79,765 120 Overtime 590 130 Special Pay 0 Total 80,354 200 Personnel Benefits 21,632 410 Professional Services 0 640 Machinery And Equipment 1,349,115 990 Interfund Administrative Chrg. 30,496 Total Expenditures - Service Unit 636 $1,481,597 $81,211 $60,105 $81,211 500 507 500 0 6 0 $79,052 97.3 97.3 500 100.0 100.0 0 81,711 60,618 81,711 22,549 17,142 22,549 0 391 0 1,854,970 1,412,395 1,829,395 30,496 22,873 30,496 $1,989,726 $1,513,419 $1,964,152 79,552 97.4 97.4 25,311 112.3 112.3 0 * * 1,603,500 86.4 87.7 30,496 100.0 100.0 $1,738,858 87.4 88.5 Revenues 360 Miscellaneous Revenues $1,552,708 $1,549,728 $1,188,455 $1,574,477 $1,696,708 109.5 107.8 390 Other Financing Sources 17,915 20,000 111,705 112,000 55,000 275.0 49.1 Total Revenues - Service Unit 636 $1,570,623 $1,569,728 $1,300,160 $1,686,477 $1,751,708 111.6 103.9 2012 Adopted Budget • Public Works - 53 Service Unit 699 — General Revenues These revenues consist primarily of interest from investments. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $33,458 54 —Public Works • 2012 Adopted Budget $30,000 $22 $30,000 $30,000 100.0 100.0 CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE ENVIRONMENTAL FUND - 555 Director of Public Works Chris Waarvick Fleet and Facilities Manager Richard Wonner DEFINITION The purpose of the Environmental Fund is to provide a funding source for complying with the rules and regulations imposed by Federal and State mandates regarding underground storage tank operation, hazardous waste disposal, site clean-up and other environmental compliance issues. The revenues for this fund are generated by a surcharge levied against fuel purchased at the Public Works Complex. The City Manager may annually adjust the surcharge as required. Additional revenue is placed into this Fund from grants or loans. The amount and timing of receipt is dependent on project approval and construction progress of each individual project. The timing is not usually coincidental with year-end. All departments and divisions must ensure that the employees become fully aware of environmental regulations that may affect them and in turn, must abide by these environmental regulations each and every day. Whenever there are no specific compliance projects identified, the funds accumulated remain an unobligated appropriation available on a contingency basis. The service units in this division are: Service Unit 639 - Administration Service Unit 699 - General Revenues 2012 Adopted Budget • Public Works — 55 BUDGET SUMMARY Dept 555 Environmental Fund (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 639 Administration $388,824 Revenue Summary By Service Unit 639 Administration $532,526 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $458,319 143,702 $602,021 $485,934 $68,645 $469,950 $135,000 ($26,841) $153,000 $261,314 $602,021 $602,021 (350,934) (95,486) (316,950) ($89,620) $506,534 $285,071 $192,950 39.7 41.1 $150,000 111.1 98.0 $285,071 109.1 47.4 (42,950) 12.2 13.6 $242,121 (270.2) 84.9 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 300 Supplies $0 $500 $0 $500 $500 $100 0.3 400 Other Services and Charges 373,609 110,434 27,170 119,450 142,450 129.0 73.8 600 Capital Outlays 15,215 375,000 41,476 350,000 50,000 13.3 25.9 Total Expenditures $388,824 $485,934 $68,645 $469,950 $192,950 $40 100.0 EXPLANATORY NARRATIVES Service Unit 639 - Administration The purpose of this service unit is to plan, direct, administer and support the operations of the department. Account 410 Professional Services - The professional services line item will be used to pay fuel tank licensing fees and to fund other monitoring and potential mediation efforts as required. Account 600 Capital Projects - In 2010, the City was successful in obtaining grant money from the Department of Ecology to assist in two major projects at the Yakima Airport, the fuel capacity expansion and the airport tank cleanup. These projects are scheduled to be completed by the end of 2011. The only projection for 2012 is a reserve for contingencies that may arise. FUND 555 EXPENDITURES - CONSTRUCTION PROJECTS Number Project 2012 Projected 0000 Project Contingency $100,000 56 -Public Works • 2012 Adopted Budget Revenues consist of an annual transfer from the Equipment Rental fund to pay for any environmental cleanup issues that may arise. (1) 2010 Service Unit 639 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 310 Office And Operating Supplies $0 400 Other Services And Charges 410 Professional Services 170,547 430 Transportation / Training 0 480 Repairs And Maintenance 200,356 490 Miscellaneous 2,706 Total 373,609 600 Capital Outlays 630 Improvements Other Than Bldg 250 640 Machinery And Equipment 650 Construction Projects Total Total Expenditures - Service Unit 639 Revenues 330 Intergovernmental Revenues 390 Other Financing Sources Total Revenues - Service Unit 639 0 14,965 15,215 $388,824 $500 $0 $500 49,340 27,170 102,000 950 0 950 58,644 0 15,000 1,500 0 1,500 110,434 27,170 119,450 350,000 41,476 350,000 25,000 0 0 0 0 0 $500 100.0 100.0 25,000 50.7 24.5 950 100.0 100.0 15,000 25.6 100.0 101,500 6766.7 6766.7 142,450 129.0 119.3 0 0.0 0.0 50,000 200.0 0 375,000 41,476 350,000 50,000 13.3 14.3 $485,934 $68,645 $469,950 $192,950 39.7 41.1 $375,194 157,332 $532,526 $0 ($26,841) $3,000 135,000 0 150,000 $135,000 ($26,841) $153,000 $0 * 0.0 150,000 111.1 100.0 $150,000 111.1 98.0 Service Unit 699 - General Revenues This item consists of the beginning balance in the fund. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $458,319 $261,314 $602,021 $602,021 $285,071 109.1 47.4 2012 Adopted Budget • Public Works - 57 CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE PARKS & RECREATION - 131 Director of Public Works Chris Waarvick Fleet and Facilities Manager Ken Wilkinson DEFINITION The Parks and Recreation Division provide and maintain leisure services and park facilities for the community. The mission of the Parks and Recreation Division is to provide and promote community leisure as well as recreational and cultural opportunities for all citizens. This is accomplished through professional staff who provide recreational programs and activities and who maintain facility standards making them aesthetic and desirable for use. Through our services we strive to enhance personal well-being and to improve the quality of life that makes Yakima a great place to live, work and play. The Parks and Recreation Division have continued to make every effort to provide exceptional service to the citizens of Yakima during this past year. 2011 Accomplishments Highlights Park Maintenance Kiwanis Park Improvements: • Installed Irrigation for new ball fields • Initial site grading • Began work on the three new lighted ball fields Installed new flagpole at Elks Park Moved irrigation main line at Perry Tech soccer complex for new pathway Removed hazardous trees at Franklin Park Applied 15 tons of fertilizer to parks New picnic shelter at Miller Park - Southwest Rotary donation New security lighting - Miller Park Removed dangerous playground at Franklin Park Planted 12 trees at Raymond Park - Kohl's Volunteers - Arbor Day Installed new swing set at Kissel Park Purchase and installed three new sets of soccer goals for Chesterley Park Repainted playgrounds at McGuiness & SE community Center Parks - volunteers Committee formed to improve Randall Park Community Recreation Received a $4,000 grant from Parker Youth & Sports Foundation for program supplies for our free summer playground program at Kissel Park Received a $1,500 grant from OSPI for snacks and lunches for our after school and summer playground programs which are provided to the community at no charge. Our Outdoor Cinema Series had nearly 3000 in attendance for this year's series. 58 -Public Works • 2012 Adopted Budget Dive n Movie at Franklin pool. "Finding Nemo" was shown while swimmers floated on inner tubes in the pool. Secured a $3,000 Sponsorship from Subway for the Summer Sunset Concert Series. Highest attendance at Franklin Park Summer Sunset Concert Series since 1998. New programs offered in 2011 were Beginning Spanish, Woodshop and Art Camp for both youth and adults. Yakima Parks and Recreation staff had a very big role in the area wide Kiddie' Around 2011 program. The recreation department offered Golfin' Around, Kickin' Around, Anti Bullying Movie Night and a free swim at Franklin Pool. Our Beyond the Bell program which offers free after school programs at Roosevelt Elementary school during the school year and our Free Summer Playground program at Kissel Park served over 18,000 participants from January - August. Fisher Park Golf Course Installation of a new Funbrella provides shade for golfers on the patio after a round of golf. Over 125 golfers participated in our 4 Friday Night Glow Ball Outings. All the golfers enjoyed playing golf under the moonlight and snacking on light appetizers during the evening. Our tournament participation increased by over 20% compared to 2010. The number of golfers that utilized our Last Century Pricing Specials increased by nearly 50%. (1603 in 2011 compared to 1085 in 2010). Our KXDD Loyal Listener Club golfers increased by over 25% this year. (969 in 2011 compared to 764 in 2010) Fisher Park Golf Course played host to the second KYVE Golf Outing. Over 100 golfers participated in three different flights. Year to date golf revenues (March 1 - October 1) for 2011 are up by $10,000 compared to the same time frame in 2010. Aquatics Installed new fence on the north side of Franklin Pool to include more grassy area and increased capacity to 500. Installed two more shade umbrellas at Franklin Pool. Increased attendance and revenue at Franklin Pool. Improved Franklin Pool operating schedule to include discount evening swims Held the largest "Paws in the Pool" event to date, 145 dogs. Increased revenue at Snack Shack at Franklin Pool. Increased revenue at Lions Pool. Increased swim lesson participation at Lions and Franklin Pools. Improvements were made to Lions Pool shower area and locker rooms. Seniors/Harman Center Installed new security camera system for parking lot - Seniors Inc. funded 50% Replaced and/or repaired all outdoor lighting. Hosted another annual volunteer dinner. Facilitated Senior Inc. and Staff retreat. Secured Day Break and Foot Care grants through ALTC. 2012 Adopted Budget • Public Works — 59 Utilized Work Source's Back to Work Program for additional staff at no charge. Increased computer class opportunities and participation Over 250 different volunteers worked on various events at the Harman Center. Seniors Inc. purchased an additional storage building with shelving for the Harman Center. Adult& Youth Sports The 2011 State High School Softball 2B/1B Fastpitch Tournament that was hosted at the Gateway Complex this past May was another huge success. The 2011 ASA Girl's 14 and under State Championship was hosted at the Gateway Complex in July. The Gateway Complex was booked for tournaments on 30 out of 34 possible weekends from March 1- October 16. [Two of the weekends that were not used were Easter weekend and Labor Day weekend.] Parks & Recreation Adult soccer leagues continue to grow each year. A total of 59 adult soccer teams played in three seasons throughout the year. Almost 1,000 adult soccer players participated in our leagues. The Gateway Complex played host to a new weekend Fall Baseball League for kids ages 10- 14; the league was comprised of teams from all over the state of Washington. Construction was started on the three new softball fields at Kiwanis Park. Itty Bitty Soccer League for kids ages 3-4 years old and Pee Wee Soccer League for kids ages 4-5; serving over 130 kids in these three sessions. A partnership with Skyhawks Sports Camps to offer six different sports camps to kids ages3-12. The camps included a multi -sport camp, volleyball camp, basketball camp and a flag football camp. The 2011 Hot Shots 3 -on -3 Basketball Tournament in partnership with Yakima Valley Sports Commission had the largest number of team entries in the history of the Hot Shots Basketball Tournament. There were 447 youth through adult teams that played in the tournament which equals 1788 players. Administration City wide scientific random survey sent to over 4300 homes and 20% were returned. 2012 - 2016 Comprehensive Plan for Parks & Recreation to be completed. Two new Youth Park Commissioners were added to the Park & Recreation Commission. Continued partnerships with Yakima Service Clubs 2012 Major Goals Complete the Kiwanis Park Improvement Project. Create a comprehensive renovation plan for Randall Park and apply for grants. Complete the 2012 - 2016 Comprehensive Park Parks and Recreation Plan. Acquire grants and donations for current and future programs. 60 —Public Works • 2012 Adopted Budget The following service units are included in the Parks and Recreation Division: Service Unit 421— Park Maintenance Service Unit 422 — Community Recreation Service Unit 423 — Fisher Golf Course Service Unit 424 — Aquatics Service Unit 425 — Senior Center Service Unit 426 — Sports Service Unit 427 — Grants, Sponsorships, Contributions, Youth Programs Service Unit 429 — Administration Service Unit 645 — Interfund Distribution Service Unit 699 — General Revenues PERFORMANCE STATISTICS Park Maintenance 2010 Actual 2011 Amended Budget 2012 Proposed Budget Yakima Population (2000 Census): 71,845 (Urban Area = 110,000+) (Estimated Annual Growth = 2%) 85,857 85,574 89,325 Acres of Park Land Maintained by Parks and Recreation [286.8 acres of park land and 40 acres at the Arboretum] 332.8 332.8 332.8 Full-time Equivalent Maintenance Employees 10.7 9.7 9.7 Acres of Turf Trimmed, Mowed, Sprayed, Irrigated 33 Weeks / Year, Daily Litter Patrolled Year-round 220.3 220.3 220.3 Square Feet of Playground Equipment, Inspected, Repaired / 16 Locations 44,941/ 1.0 acre 44,941/ 1.0 acre 44,941/ 1.0 acre Linear Feet of Hard Surface Pathway and Sidewalks, Snow Removal, Repairs 85,662/ 16.2 miles 85,662/ 16.2 miles 85,662/ 16.2 miles Square Feet of Parking Lot, Snow Removal, Repairs 608,329/ 14.0 acre 608,329/ 14.0 acre 608,329/ 14.0 acre Fisher Park Golf Course Number of Acres Requiring High Quality Maintenance 19 19 19 Hours of Operation per season 2,592 2,289 2,289 Total Days Open 238 218 215 Number of Rounds of Golf 11,932 12,555 12.500 Average Players Per Day 55 58 58 Aquatics Lions Attendance 44,500 45,000 45,000 Franklin Attendance 34,533 33,721 35,000 2012 Adopted Budget • Public Works — 61 Senior Center Yakima Population (2000 Census) Over 65 Years Old: 15,226 (Based upon 2% growth per year.) 12,500 12,750 13,00 5 Volunteer Hours 17,123 17,123 17,500 Number of People Attending Programs at the Harmon Center (unduplicated). 40,000 45,000 41,000 Indexed Number of Participants 94,000 94,500 95,000 Number of Programs Offered 800 830 850 Number of Program Days 299 299 299 Average Number of Participants Per Day 314 318 320 AUTHORIZED PERSONNEL Class Code Position Title 1267 Parks and Recreation Manager 5202 Golf Course Attendant 5235 Recreation Activities Specialist 5256 Recreation Activities Coordinator 5266 Aquatic Specialist 7111 Senior Center Assistant 8818 Parks Maintenance Specialist 8819 Parks Maintenance Worker 8825 Golf Course Maintenance Specialist 8841 Aquatic Maintenance Technician 11501 Recreation Program Supervisor 11503 Recreation Supervisor 11604 Parks and Recreation Admin Associate' 13102 Parks Superintendent(2) Total Personnel 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 0.75 1.00 2.00 2.00 1.00 5.50 2.25 1.00 1.00 1.00 1.80 1.00 2.00 1.00 0.75 1.00 2.00 1.00 1.00 5.50 2.25 1.00 1.00 1.00 1.80 1.00 1.00 1.00 0.75 1.00 2.00 1.00 1.00 5.50 2.25 1.00 1.00 1.00 1.80 0.00 1.00 23.30 21.30 20.30 (1) The Administrative Associate position was filled at 2/5 or .40 FTE by a City Planner for all of 2011 and 2012. (2) Unfunded due to budget constraints. 62 -Public Works • 2012 Adopted Budget BUDGET SUMMARY Dept 131 Parks And Recreation (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 421 Park Maintenance 422 Community Recreation 423 Golf Course Activities 424 Aquatics 425 Senior Center 426 Sports 427 Grants, Sponsorships and Conts. 429 Administration 645 Interfund Distribution Total Expenditures Revenue Summary By Service Unit 421 Park Maintenance 422 Community Recreation 423 Golf Course Activities 424 Aquatics 425 Senior Center 426 Sports 427 Grants, Sponsorships and Conts. 429 Administration 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $1,398,321 124,131 154,120 603,963 677,549 325,354 111,783 520,115 146,900 $1,262,621 127,930 167,200 565,715 731,805 364,009 85,229 591,929 146,500 $1,052,245 137,359 136,193 555,920 545,939 286,908 70,962 440,499 134,400 $1,248,141 163,179 154,039 637,229 699,003 354,421 85,849 554,114 146,500 $4,062,236 $4,042,938 $3,360,426 $4,042,476 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $1,237,792 98.0 131,129 102.5 165,139 98.8 582,281 102.9 716,915 98.0 374,642 102.9 88,349 103.7 557,950 94.3 146,500 100.0 $4,000,697 99.0 99.2 80.4 107.2 91.4 102.6 105.7 102.9 100.7 100.0 99.0 $23,422 5,801 108,596 239,264 558,856 264,060 75,623 7,147 1,150,565 1,675,028 $4,108,362 $20,000 $22,764 $28,022 5,000 14,549 15,500 114,250 106,680 109,200 242,015 202,589 240,563 583,300 463,296 581,405 263,850 257,359 276,750 21,100 28,373 33,648 2,200 764 2,200 1,179,000 798,847 1,105,000 1,603,770 864,877 1,605,600 $4,034,485 $2,760,099 $3,997,888 $21,100 15,500 109,200 239,115 578,400 272,250 20,400 2,200 1,154,000 1,637,600 $4,049,765 105.5 310.0 95.6 98.8 99.2 103.2 96.7 100.0 97.9 102.1 100.4 75.3 100.0 100.0 99.4 99.5 98.4 60.6 100.0 104.4 102.0 101.3 $339,555 46,126 $385,681 $369,088 $385,681 $385,681 -8,453 -600,326 -44,588 $360,636 -$214,645 $341,093 $341,093 92.4 88.4 49,068 (580.5) (110.1) $390,161 108.2 114.4 (1) 2010 Expenditure Summary By Type Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 100 Salaries and Wages $1,535,149 200 Personnel Benefits 525,172 Sub -Total Salaries and Benefits 2,060,321 300 Supplies 397,392 400 Other Services and Charges 984,208 500 Intergov't Svcs / Other Interfund 150,076 600 Capital Outlays 137 900 Interfund Payment for Services 470,103 Total Expenditures $4,062,236 $1,475,052 $1,230,492 $1,520,439 471,034 369,346 473,139 1,946,087 378,800 1,062,569 151,600 0 1,599,838 386,894 833,544 136,516 1,993,578 415,695 978,721 151,600 0 0 503,882 403,633 502,882 $4,042,938 $3,360,426 $4,042,476 (5) (6) (7) 2012 % Chng Projected From Of Budget 2 to 5 Total $1,439,711 97.6 36.0 496,731 105.5 12.4 1,936,441 99.5 48.4 400,000 105.6 10.0 1,010,106 95.1 25.3 151,600 100.0 3.8 0 0.0 502,549 99.7 12.6 $4,000,697 99.0 100.0 2012 Adopted Budget • Public Works - 63 EXPLANATORY NARRATIVE Service Unit 421- Park Maintenance Service unit 421 provides and administers the overall maintenance for the City parks and the park facilities. Account 120 Overtime - This line item is used to pay staff for necessary repairs to the parks after hours or on weekends. It is also used for snow removal in the parks, on the pathways and in parking lots. Account 130 Special Pay - The areas that require special pay are for special assignments. Account 310 Operating Supplies - This line item covers all operational supplies for park maintenance including fertilizers, herbicides, lumber, paint, irrigation, restrooms, etc. A large portion of this line item is spent on supplies to make repairs due to vandalism. Additionally, this account is utilized for irrigation repairs due to normal wear and tear. Revenues consist of special project fees, rentals and donations. (1) 2010 Service Unit 421- Park Maintenance Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $528,335 120 Overtime 3,168 130 Special Pay 2,226 140 Retirement / Term Cashout 54,054 Total 587,782 200 Personnel Benefits 200 Personnel Benefits 242,586 280 Clothing and Miscellaneous 1,611 Total 244,197 300 Supplies 310 Office and Operating Supplies 101,695 320 Fuel Consumed 58,130 350 Small Tools and Equipment 337 Total 160,162 400 Other Services and Charges 410 Professional Services 611 420 Communications 922 450 Operating Rentals and Leases 0 470 Public Utility Services 279,577 480 Repairs and Maintenance 20,935 490 Miscellaneous 1,444 Total 303,489 64 -Public Works • 2012 Adopted Budget $484,227 2,000 2,720 0 $384,390 3,729 1,780 $484,729 4,000 2,400 0 0 $482,811 99.7 99.6 0 0.0 0.0 3,240 119.1 135.0 0 488,947 389,899 491,129 177,284 136,766 177,484 1,500 1,221 1,200 178,784 13 7, 986 178,684 102,000 117,721 120,460 62,000 61,007 60,000 2,000 595 800 486,051 99.4 99.0 198,694 112.1 112.0 1,500 100.0 125.0 200,194 112.0 112.0 166,000 179,323 181,260 0 0 0 753 753 753 250 0 250 283,127 238,286 255,404 12,500 9,821 10,000 1,175 301 575 297,805 249,160 266,982 98,000 96.1 81.4 60,000 96.8 100.0 0 0.0 0.0 158,000 95.2 87.2 0 * 753 100.0 100.0 250 100.0 100.0 267,404 94.5 104.7 5,000 40.0 50.0 975 83.0 169.6 274,382 92.1 102.8 530 State / County Taxes & Assess 1,476 630 Improvements Other Than Bldg 137 950 Interfund Opt Rental & Leases 101,077 Total Expenditures - Service Unit 421 $1,398,321 Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 421 3,200 713 3,200 0 127,886 0 95,164 0 126,886 $1,262,621 $1,052,245 $1,248,141 3,200 100.0 100.0 0 115,964 $1,237,792 90.7 91.4 98.0 99.2 $16,111 7,311 $23,422 $12,400 $19,300 $17,422 7,600 3,464 10,600 $20,000 $22,764 $28,022 $16,000 5,100 $21,100 129.0 67.1 105.5 91.8 48.1 75.3 Service Unit 422 - Community Recreation This service unit provides and administers year-round recreation and leisure services for youth, adults and families in all areas of the community. Activities include youth and adult enrichment programs, summer playgrounds and special community events. Current offerings include free summer playground program, the "Beyond the Bell" free after school program, limited special activities, free movies in the parks and summer concerts in the park. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as summer concert costs for set up and take down. Performers are also paid from this account. Revenues consist of program fees and donations. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $86,971 $90,789 $90,376 $110,786 $82,401 90.8 74.4 120 Overtime 512 0 20 0 0 * * 130 Special Pay 0 0 362 0 567 * * Total 87,483 90,789 90,758 110,786 82,967 91.4 74.9 200 Personnel Benefits 25,611 27,164 25,483 27,164 26,262 96.7 96.7 310 Office and Operating Supplies 1,501 1,500 1,826 1,830 500 33.3 27.3 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 490 Miscellaneous Total Total Expenditures - Service Unit 422 Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 422 9,463 7,500 19,239 23,000 21,000 280.0 91.3 0 577 0 0 0 0.0 * 49 200 53 200 200 100.0 100.0 24 200 0 200 200 100.0 100.0 9,535 8,477 19,292 23,400 21,400 252.5 91.5 $124,131 $127,930 $137,359 $163,179 $131,129 102.5 80.4 $2,601 $5,000 $9,047 $7,000 $7,000 140.0 100.0 3,200 0 5,502 8,500 8,500 * 100.0 $5,801 $5,000 $14,549 $15,500 $15,500 310.0 100.0 2012 Adopted Budget • Public Works - 65 Service Unit 423 - Fisher Golf Course This service unit provides a quality par three golf course to the public. It is the only municipal golf course operated by the City. Reductions in expenses and personnel have assisted in decreasing the overall costs for golf course operations. Account 120 Overtime - Overtime in this service unit is primarily due to special golf events and during 2011 overtime was paid to golf course workers to repair substantial vandalism to the golf course. Account 130 Special Pay - The areas that require special pay are for special assignments. Account 410 Professional Services - Funds are budgeted in this line item for professional services such as golf instructors. Revenues consist of greens fees, resale items, golf club and pull cart rentals, and golf instruction classes. (1) 2010 Service Unit 423 - Fisher Golf Course Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $69,313 120 Overtime 1,431 130 Special Pay 150 Total 70,893 200 Personnel Benefits 200 Personnel Benefits 25,632 280 Clothing and Miscellaneous 84 Total 25,717 300 Supplies 310 Office and Operating Supplies 20,879 340 Items Purchased for Resale 5,382 350 Small Tools & Equipment 0 Total 26,261 400 Other Services and Charges 410 Professional Services 420 Communications 470 Public Utility Services 480 Repairs and Maintenance 490 Miscellaneous Total 530 State / County Taxes & Assess Total Expenditures - Service Unit 423 4,606 1,247 24,252 186 342 30,633 617 $154,120 $80,364 $67,251 $82,929 3,000 1,156 1,500 127 175 127 83,491 68,582 84,556 28,159 22,599 28,159 500 312 500 $79,929 99.5 96.4 0 0.0 0.0 127 100.0 100.0 80,056 95.9 94.7 28,659 22,911 28,659 18,000 12,948 13,200 5,000 3,266 3,400 0 2,066 2,100 23,000 18,280 18,700 2,100 3,059 1,000 1,197 889 1,197 27,453 20,735 17,828 500 0 500 300 1,084 1,100 31,550 500 25,767 21,625 653 500 $167,200 $136,193 $154,039 31,130 110.6 110.6 500 100.0 100.0 31,630 110.4 110.4 16,200 90.0 122.7 5,000 100.0 147.1 0 0.0 21,200 92.2 113.4 2,100 1,026 27,828 500 300 31,754 500 $165,139 100.0 85.7 101.4 100.0 100.0 100.7 100.0 98.8 210.0 85.7 156.1 100.0 27.3 146.8 100.0 107.2 Revenues 340 Charges for Good and Services $97,565 360 Miscellaneous Revenues 11,031 Total Revenues - Service Unit 423 $108,596 $104,000 $95,443 $97,500 10,250 11,238 11,700 $114,250 $106,680 $109,200 $97,500 93.8 100.0 11,700 114.2 100.0 $109,200 95.6 100.0 66 -Public Works • 2012 Adopted Budget Service Unit 424 - Aquatics This service unit has been established to plan, implement and provide the City's Aquatic programs for the health, safety and recreational needs of the community and to maintain the City's swimming pools. The 2012 Budget reflects the operation of Lions and Franklin pools. AQUATICS EXPENDITURE / REVENUE PROFILE 2006 2007 2008 2009 2010 2011 2012 Actual Actual Actual Actual Actual Estimate Proposed Lions Attendance 49,834 38,864 41,865 44,370 44,500 45,000 45,000 Expenditures $409,099 $386,200 $393,983 $430,245 $370,191 $388,994 $393,859 Revenue $132,817 $125,909 $125,085 $147,783 $138,121 $131,500 $130,050 % Self Supporting 32% 33% 32% 34% 37% 34% 33% Net Cost / Participant $5.54 $6.70 $6.42 $6.37 $5.22 $5.72 $5.86 Franklin Attendance 35,012 17,570 28,483 33,838 34,533 33,721 35,000 Expenditures $133,627 $110,496 $159,703 $215,094 $233,772 $248,235 $193,912 Revenue $65,008 $54,158 $87,098 $91,047 $101,142 $109,063 $109,065 % Self Supporting 49% 49% 55% 42% 43% 44% 56% Net Cost / Participant $1.96 $3.21 $2.55 $3.67 $3.84 $4.13 $2.42 Combined Total Attendance 84,846 56,434 70,348 78,208 79,033 78,721 80,000 Expenditures $542,726 $496,696 $553,686 $645,339 $603,963 $637,229 $587,770 Revenue $197,825 $180,067 $212,183 $238,830 $239,263 $240,563 $239,115 % Self Supporting 36% 36% 38% 37% 40% 38% 41% Net Cost / Participant $4.07 $5.61 $4.85 $5.20 $4.61 $5.04 $4.36 Account 120 Overtime - Overtime in this service unit is primarily due to staff shortages. Currently, the number of certified lifeguards is below the needed amount to operate the pools. Efforts are made every year to offer certified lifeguard training courses to train additional lifeguards. Account 130 Special Pay - The areas that require special pay frequently are for lifeguards that are placed in a supervisory role and have oversight of pool operations when needed. Revenues consist of swim instruction fees, pool rentals, resale items and general pool admission. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Unit 424 - Aquatics Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $315,957 $281,217 $298,184 $334,906 $295,583 105.1 88.3 120 Overtime 9,860 5,800 9,939 10,000 6,500 112.1 65.0 130 Special Pay 126 100 64 100 100 100.0 100.0 Total 325,943 287,117 308,186 345,006 302,183 105.3 87.6 2012 Adopted Budget • Public Works - 67 200 Personnel Benefits 200 Personnel Benefits 280 Clothing and Miscellaneous Total 300 Supplies 310 Office and Operating Supplies 340 Items Purchased for Resale Total 400 Other Services and Charges 420 Communications 430 Transportation / Training 470 Public Utility Services 480 Repairs and Maintenance 490 Miscellaneous Total 530 State / County Taxes & Assess Total Expenditures - Service Unit 424 Revenues 330 Intergovernmental Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 424 82,340 72,987 72,438 85,306 78,240 107.2 91.7 0 1,000 0 0 500 50.0 * 82,340 73,987 72,438 85,306 78,740 106.4 92.3 55,666 38,500 50,503 49,960 51,500 133.8 103.1 14,787 13,000 15,750 15,925 11,000 84.6 69.1 70,454 51,500 66,253 65,885 62,500 121.4 94.9 3,754 3,901 2,323 3,701 3,441 88.2 93.0 156 100 129 200 200 200.0 100.0 110,387 138,160 103,320 129,881 125,967 91.2 97.0 9,449 9,000 1,986 5,000 7,000 77.8 140.0 962 950 951 1,250 1,250 131.6 100.0 124,707 152,112 108,708 140,032 137,858 90.6 98.5 519 1,000 334 1,000 1,000 100.0 100.0 $603,963 $565,715 $555,920 $637,229 $582,281 102.9 91.4 $0 $15,000 $0 $0 $0 0.0 * 181,318 174,015 157,507 181,481 180,115 103.5 99.3 57,946 53,000 45,082 59,082 59,000 111.3 99.9 $239,264 $242,015 $202,589 $240,563 $239,115 98.8 99.4 Service Unit 425 - Senior Center This service area provides services to individual who are 55 years of age or older in the Greater Yakima Area. Account 410 Professional Services - This line item is utilized for janitorial contracts for the Harman Center, alarm services and copy machine contract although the majority of the line item is used for travel program that is offset by revenues from the tours. Account 440 Advertising - This line item provides for advertising for special events held at the Harman Center and for newsletters that are mailed to seniors. Revenues consist of program fees, donations, grants, resale items and facility rentals. (1) 2010 Service Unit 425 - Senior Center Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries And Wages 110 Salaries And Wages $177,313 120 Overtime 238 Total 177,552 200 Personnel Benefits 50,723 $183,798 $139,050 $183,798 0 161 162 $179,768 97.8 97.8 0 * 0.0 179,768 97.8 97.7 56,922 108.9 108.9 183,798 139,211 183,960 52,273 38,927 52,273 68 -Public Works • 2012 Adopted Budget 300 Supplies 310 Office and Operating Supplies 340 Items Purchased for Resale Total 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 440 Advertising 470 Public Utility Services 480 Repairs and Maintenance 490 Miscellaneous Total 530 State / County Taxes & Assess Total Expenditures - Service Unit 425 Revenues 330 Intergovernmental Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 425 22,705 30,300 19,225 29,600 34,300 113.2 115.9 4,216 5,000 1,019 1,500 1,000 20.0 66.7 26,921 35,300 20,244 31,100 35,300 100.0 113.5 367,142 383,000 310,525 373,000 373,000 97.4 100.0 6,135 12,966 4,492 6,637 7,353 56.7 110.8 1,620 1,500 1,275 1,570 1,500 100.0 95.5 199 1,500 410 1,000 1,500 100.0 150.0 31,645 39,069 19,478 34,164 39,172 100.3 114.7 10,466 14,100 7,684 9,000 14,100 100.0 156.7 4,903 8,200 3,551 6,200 8,200 100.0 132.3 422,110 460,335 347,415 431,571 444,825 96.6 103.1 243 100 143 100 100 100.0 100.0 $677,549 $731,805 $545,939 $699,003 $716,915 98.0 102.6 $63,932 $71,600 $35,495 $72,600 $71,600 100.0 98.6 411,073 442,600 353,971 425,600 426,600 96.4 100.2 83,851 69,100 73,830 83,205 80,200 116.1 96.4 $558,856 $583,300 $463,296 $581,405 $578,400 99.2 99.5 Service Unit 426 - Sports This service unit provides and administers year-round athletic programs for youth and adults. Activities include leagues and tournaments in volleyball, softball and basketball. Also included are several youth leagues, camps and special events. Account 120 Overtime - Overtime in this service unit is primarily due to pay temporary staff for the preparation and supervision of ball fields. Account 410 Professional Services - This line item is used for the paying of sports officials for volleyball, basketball, softball and security alarms. Revenues consist of program and league fees, sale of food items and facility rentals for tournaments. (1) 2010 Service Unit 426 - Sports Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $134,342 120 Overtime 1,159 130 Special Pay 0 Total 135,501 200 Personnel Benefits 44,166 $149,231 $114,396 $143,244 2,300 465 2,300 0 362 500 $145,249 97.3 101.4 2,300 100.0 100.0 567 113.3 148,116 97.8 101.4 51,711 107.4 107.4 151,531 115,224 146,044 48,163 37,152 48,163 2012 Adopted Budget • Public Works - 69 300 Supplies 310 Office and Operating Supplies 340 Items Purchased for Resale Total 400 Other Services and Charges 410 Professional Services 420 Communications 430 Transportation / Training 490 Miscellaneous Total 530 State / County Taxes & Assess Total Expenditures - Service Unit 426 Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 426 56,109 58,500 40,377 56,500 63,500 108.6 112.4 30,318 26,000 40,258 40,000 40,000 153.9 100.0 86,427 84,500 80,635 96,500 103,500 122.5 107.3 52,531 72,000 51,211 56,900 63,900 88.8 112.3 1,927 1,715 1,924 1,715 1,715 100.0 100.0 237 400 45 100 400 100.0 400.0 4,246 5,400 445 4,700 5,000 92.6 106.4 58,941 79,515 53,625 63,415 71,015 89.3 112.0 320 300 272 300 300 100.0 100.0 $325,354 $364,009 $286,908 $354,421 $374,642 102.9 105.7 $220,453 $223,850 $203,041 $221,750 $217,250 97.1 98.0 43,607 40,000 54,318 55,000 55,000 137.5 100.0 $264,060 $263,850 $257,359 $276,750 $272,250 103.2 98.4 Service Unit 427 - Grants, Sponsorships, Contributions, Youth Programs This service unit tracks grants, scholarships and major contributions for the recreation programs and services. Budgeted in this service unit for 2011 are dollars for the "Beyond the Bell" after school program. Grants provide for program supplies and nutritional items for participants. Revenues consist of Grant funds. (1) 2010 Service Unit 427 - Grants, Spons, etc. Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries And Wages $59,473 200 Personnel Benefits 25,223 310 Office and Operating Supplies 22,867 400 Other Services and Charges 410 Professional Services 0 420 Communications 690 430 Transportation / Training 3,059 490 Miscellaneous 471 Total 4,220 Total Expenditures - Service Unit 427 $111,783 $44,960 $33,682 $44,960 18,917 14,065 18,917 15,000 17,506 17,420 0 3,660 2,000 1,553 1,284 1,553 2,800 765 1,000 2,000 0 0 6,353 5,709 4,553 $85,229 $70,962 $85,849 $47,154 104.9 104.9 21,642 114.4 114.4 17,000 113.3 97.6 0 0.0 1,553 100.0 100.0 1,000 35.7 100.0 0 0.0 * 2,553 40.2 56.1 $88,349 103.7 102.9 Revenues 330 Intergovernmental Revenues $75,623 $21,100 $28,373 $33,648 $20,400 96.7 60.6 Service Unit 429 - Administration Administration provides support services and coordinates all funds and operations of the other service units in the division. This service unit is also responsible for the publishing of the City of Yakima's Parks and Recreation Program Guide, insurance, interfund distributions and support to the Public Works Administration, Fleet and Garage. 70 -Public Works • 2012 Adopted Budget Account 410 Professional Services - Funds are budgeted in this line item for professional services such as graphic design services. Account 440 Advertising - This line item provides for general park brochures and program guides. Revenues consist of gift certificates, grants and private donations, etc. (1) 2010 Service Unit 429 - Administration Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 110 Salaries And Wages $90,522 200 Personnel Benefits 27,196 310 Office and Operating Supplies 2,799 400 Other Services and Charges 410 Professional Services 9,507 420 Communications 5,051 430 Transportation / Training 354 440 Advertising 11,070 490 Miscellaneous 4,590 Total 30,573 900 Interfund Payment for Services 960 Interfund Insurance Services 980 Interfund Garage / Plant 990 Interfund Administrative Chrg. Total Total Expenditures - Service Unit 429 Revenues 340 Charges for Good and Services 360 Miscellaneous Revenues Total Revenues - Service Unit 429 104,675 55,661 208,690 369,026 $520,115 $144,420 43,090 2,000 $84,951 20,385 2,826 $114,000 33,975 3,000 5,000 0 0 8,223 9,732 13,223 2,400 1,865 2,300 3,000 6,162 5,100 7,800 6,109 6,520 $113,415 29,631 2,000 26,423 23,868 27,143 105,888 55,661 214,447 105,888 41,747 160,834 105,888 55,661 214,447 375,996 308,469 375,996 $591,929 $440,499 $554,114 5,000 8,319 2,400 3,000 7,600 26,319 116,477 55,661 214,447 386,585 $557,950 78.5 68.8 100.0 100.0 101.2 100.0 100.0 97.4 99.6 110.0 100.0 100.0 102.8 94.3 99.5 87.2 66.7 62.9 104.4 58.8 116.6 97.0 110.0 100.0 100.0 102.8 100.7 $1,787 5,360 $7,147 $1,500 $565 $1,500 700 200 700 $2,200 $764 $2,200 $1,500 100.0 100.0 700 100.0 100.0 $2,200 100.0 100.0 Service Unit 645 - Interfund Distribution The Parks and Recreation Division subsidize the operation of the Tahoma Cemetery. This transfer is completed in Service Unit 645 Interfund Distribution. In addition, expenditures for Capital and Line of Credit are under this service unit. Included within these expenditures are subsides for Tahoma Cemetery and Aquatic enhancements - debt service. The City Council approved an In Lieu of Tax on City -owned utilities as a new revenue source for the Parks and Recreation Fund in 1988. 2012 Adopted Budget • Public Works - 71 (1) 2010 Service Unit 645 — Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 550 Interfund Subsidies $146,900 Revenues 390 Other Financing Sources $1,150,565 $146,500 $134,400 $146,500 $1,179,000 $798,847 $1,105,000 Service Unit 699 — General Revenues These revenues consist of property taxes and miscellaneous sources. (1) 2010 Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $146,500 100.0 100.0 $1,154,000 97.9 104.4 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $339,555 310 Taxes 1,665,500 360 Miscellaneous Revenues 9,528 390 Other Financing Sources 0 Total Revenues - Service Unit 699 $2,014,583 $369,088 $385,681 $385,681 1,546,000 860,370 1,546,000 2,770 4,507 4,600 55,000 0 55,000 $1,972,858 $1,250,558 $1,991,281 $341,093 92.4 88.4 1,578,000 102.1 102.1 4,600 166.1 100.0 55,000 100.0 100.0 $1,978,693 100.3 99.4 72 —Public Works • 2012 Adopted Budget CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE PARKS & RECREATION CAPITAL - 331 Director of Public Works Chris Waarvick Fleet and Facilities Manager Ken Wilkinson DEFINITION The purpose of Fund 331 Capital Improvements is the acquisition of property and equipment and development and/or rehabilitation of parks and facilities. A major capital project for 2012 will be the completion of the three new lighted multi -use ball fields, concession stand/restroom and parking lot at Kiwanis Park. The Yakima Service Clubs have donated over one million dollars towards this project. A grant of $500,000 has been received from the Washington State Recreation and Conservation Office [RCO] and a donation of $500,000 from the Yakima School District have been received for this project in addition to the funds from the City of Yakima. This project will be valued at over 2.5 million dollars when completed. The service units in this division are: Service Unit 428 - Capital Improvement Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues BUDGET SUMMARY Dept 331 Parks & Recreation Capital (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 428 Capital Improvement $673,520 Revenue Summary By Service Unit 428 Capital Improvement 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $484,991 50,000 27,535 $562,526 $1,492,770 $187,645 $1,464,000 $1,510,000 $0 $1,310,000 50,000 37,500 50,000 0 0 0 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $80,000 5.4 5.5 $0 0.0 0.0 0 0.0 0.0 0 $1,560,000 $37,500 $1,360,000 $0 0.0 0.0 $314,290 (110,994) $203,296 $156,304 $203,296 $203,296 67,230 (150,145) (104,000) $223,534 $53,151 $99,296 $99,296 63.5 48.8 (80,000) (119.0) 76.9 $19,296 8.6 19.4 2012 Adopted Budget • Public Works — 73 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 300 Supplies $27,791 $0 $0 $0 $0 0.0 600 Capital Outlays 645,729 1,492,770 187,645 1,464,000 80,000 5.4 100.0 Total Expenditures $673,520 $1,492,770 $187,645 $1,464,000 $80,000 5.4 100.0 EXPLANATORY NARRATIVE Service Unit 428 - Capital Improvement Financing for projects is through State Recreation and Conservation Office (RCO) grant, short term financing, donations and reserves. (1) 2010 Service Unit 428 - Capital Impr Actual (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng Amended Actual Estimated Projected From From Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Expenses 350 Small Tools And Equipment $27,791 $0 $0 $0 $0 600 Capital Outlays 630 Improvements Other Than Bldg 650 Construction Projects Total Total Expenditures - Service Unit 428 Revenues 330 Intergovernmental Revenues 360 Miscellaneous Revenues 390 Other Financing Sources Total Revenues - Service Unit 428 98,958 87,770 50,305 59,000 80,000 91.2 135.6 546,771 1,405,000 137,340 1,405,000 0 0.0 0.0 645,729 1,492,770 187,645 1,464,000 80,000 5.4 5.5 $673,520 $1,492,770 $187,645 $1,464,000 $80,000 5.4 5.5 $330,107 154,884 0 $484,991 $550,000 360,000 600,000 $0 $550,000 0 160,000 0 600,000 $1,510,000 $0 $1,310,000 $0 0.0 0.0 0 0.0 0.0 0 0.0 0.0 $0 0.0 0.0 Service Units 645 & 699 - Revenues Revenues consist of interfund distributions and the beginning balance. (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % Chng 2010 Amended Actual Estimated Projected From From Service Units 645 & 699 - Revenues Actual Budget 9/30/11 Year -End Budget 2 to 5 4 to 5 Revenues - Service Unit 645 390 Other Financing Sources $50,000 $50,000 $37,500 $50,000 $0 0.0 0.0 Revenues - Service Unit 699 270 Beginning Balance $314,290 $156,304 $203,296 $203,296 $99,296 63.5 48.8 360 Miscellaneous Revenues 27,535 0 0 0 0 * * Total Revenues - Service Unit 699 $341,825 $156,304 $203,296 $203,296 $99,296 63.5 48.8 74 -Public Works • 2012 Adopted Budget CITY OF i;iltUlla PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE CEMETERY - 144 Director of Public Works Chris Waarvick Fleet and Facilities Manager Ken Wilkinson DEFINITION This fund provides burial facilities and services and maintains the grounds of Tahoma Cemetery. Fees for burial services were recommended to be increased 7% by the Parks and Recreation Commission and approved by City Council for 2011. The service units in this division are: Service Unit 225 - Cemetery Service Unit 645 - Interfund Distribution Service Unit 699 - General Revenues PERFORMANCE STATISTICS Cemetery 2010 Actual 2011 Amended Budget 2012 Proposed Budget Yearly Number of Burials 112 105 105 Number of Acres to be Watered, Mowed and Maintained 65 65 65 AUTHORIZED PERSONNEL Class Code Position Title 8818 Parks Maintenance Specialist 8831 Cemetery Maintenance Technician Total Personner) 2011 2012 2010 Amended Proposed Actual Budget Budget 1.00 1.00 (1) Cemetery (144) funds .60 FTE's in Public Works Administration (560) 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2012 Adopted Budget • Public Works — 75 BUDGET SUMMARY Dept 144 Cemetery (1) 2010 Expenditure Summary By Service Unit Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End 225 Cemetery $245,460 Revenue Summary By Service Unit 225 Cemetery 645 Interfund Distribution 699 General Revenues Total Revenues Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance $178,084 50,000 11,975 $240,059 $262,463 $195,053 $261,456 $181,250 $130,389 $181,250 50,000 37,500 50,000 6,300 702 6,300 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $265,699 101.2 101.6 $237,550 $168,591 $237,550 $187,250 50,000 6,300 $243,550 103.3 100.0 100.0 102.5 103.3 100.0 100.0 102.5 $87,167 (5,401) $81,766 $71,331 $81,766 $81,766 (24,913) (26,462) (23,906) $46,418 $55,303 $57,860 $57,860 (22,149) $35,710 81.1 88.9 76.9 70.8 92.7 61.7 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Expenditure Summary By Type Actual Budget 9/30/11 Year -End Budget 2 to 5 Total 100 Salaries and Wages $118,259 $121,934 $91,770 $121,934 $122,599 100.6 46.1 200 Personnel Benefits 43,323 42,649 32,868 42,649 47,952 112.4 18.1 Sub -Total Salaries and Benefits 161,582 164,582 124,638 164,582 170,551 103.6 64.2 300 Supplies 19,683 22,500 18,546 22,980 22,980 102.1 8.7 400 Other Services and Charges 13,704 16,309 7,140 14,822 15,863 97.3 6.0 500 Intergov't Svcs / Other Interfund 1,266 3,600 1,548 3,600 3,600 100.0 1.4 900 Interfund Payment for Services 49,225 55,472 43,181 55,472 52,706 95.0 19.8 Total Expenditures $245,460 $262,463 $195,053 $261,456 $265,699 101.2 100.0 EXPLANATORY NARRATIVE Service Unit 225 - Cemetery This service unit provides burial facilities and services and maintains the grounds of Tahoma Cemetery. Account 120 Overtime - Overtime in this service unit is primarily due to the staff working on the Memorial Day holiday and performing Saturday burials, which are charged to the customer at a higher rate. Account 340 Items Purchased for Resale - This account pays for grave liners. Account 410 Professional Services - Funds are budgeted in this line item is for fire alarm monitor. During 2011 this account was primarily utilized for the removal of rodents at the cemetery. 76 -Public Works • 2012 Adopted Budget Account 440 Advertising - This line item provides for printed materials and brochures for potential customers. Some expenditure is for placing advertising in the newspaper. Revenues consist of lot and niche sales, burial fees, grave liners, Saturday burials, monument setting fees, and interest from investments. (1) 2010 Service Unit 225 - Cemetery Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 100 Salaries and Wages 110 Salaries and Wages $115,720 120 Overtime 2,539 Total 118,259 200 Personnel Benefits 43,323 300 Supplies 310 Office and Operating Supplies 5,903 320 Fuel Consumed 4,433 340 Items Purchased for Resale 9,153 350 Small Tools and Equipment 194 Total 19,683 400 Other Services and Charges 410 Professional Services 3,021 420 Communications 1,558 440 Advertising 452 470 Public Utility Services 7,479 490 Miscellaneous 1,194 Total 13,704 530 State / County Taxes & Assess 1,266 900 Interfund Payment For Services 950 Interfund Opt Rental & Leases 7,568 960 Interfund Insurance Services 6,133 990 Interfund Administrative Chrg. 35,524 Total 49,225 Total Expenditures - Service Unit 225 $245,460 $118,434 $89,394 $118,434 3,500 2,376 3,500 121,934 91,770 121,934 42,649 32,868 42,649 8,000 4,068 8,000 4,800 7,446 5,280 9,000 7,032 9,000 700 0 700 $119,099 3,500 122,599 47,952 22,500 18,546 22,980 150 120 150 1,265 918 1,265 1,000 548 1,000 12,644 5,092 11,157 1,250 461 1,250 100.6 100.0 100.6 112.4 100.6 100.0 100.6 112.4 8,000 100.0 100.0 5,280 110.0 100.0 9,000 100.0 100.0 700 100.0 100.0 22,980 102.1 100.0 16,309 7,140 14,822 3,600 14,123 6,317 35,032 55,472 1,548 3,600 10,592 6,317 26,272 43,181 14,123 6,317 35,032 55,472 $262,463 $195,053 $261,456 150 100.0 100.0 1,385 109.5 109.5 1,000 100.0 100.0 12,078 95.5 108.3 1,250 100.0 100.0 15,863 97.3 107.0 3,600 100.0 100.0 10,781 6,949 34,976 52,706 $265,699 76.3 110.0 99.8 95.0 101.2 76.3 110.0 99.8 95.0 101.6 Revenues 340 Charges for Good and Services $178,084 $181,250 $130,389 $181,250 $187,250 103.3 103.3 Service Unit 645 - Interfund Distribution The Cemetery receives an annual contribution from Parks and Recreation to fund expenses not covered by revenues. (1) 2010 Service Unit 645 - Interfund Dist Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 390 Other Financing Sources $50,000 $50,000 $37,500 $50,000 $50,000 100.0 100.0 2012 Adopted Budget • Public Works - 77 Service Unit 699 - General Revenues Revenues consist of interest from investments, incidental charges and donations. Service Unit 699 — General Revenues (1) 2010 Actual (2) 2011 Amended Budget (3) 2011 Actual 9/30/11 (4) 2011 Estimated Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Revenues 270 Beginning Balance $87,167 340 Charges for Good and Services 924 360 Miscellaneous Revenues 1,000 390 Other Financing Sources 10,050 Total Revenues - Service Unit 699 $99,141 $71,331 $81,766 $81,766 800 702 800 0 0 0 5,500 0 5,500 $77,631 $82,468 $88,066 $57,860 81.1 70.8 800 100.0 100.0 0 5,500 $64,160 100.0 82.7 100.0 72.9 Cemetery Trust Fund 610 - See Finance and Budget Narratives. 78 —Public Works • 2012 Adopted Budget CITY OF Xi-X2Na PUBLIC WORKS 2012 PRELIMINARY BUDGET NARRATIVE RECOVERY PROGRAM GRANTS - 199 Director of Public Works Chris Waarvick DEFINITION For 2011 and 2012, this fund is being used to account for an Energy Efficiency and Conservation Block Grant awarded thru the Department of Energy. Because this grant is part of the American Recovery and Reinvestment Act (ARRA) funds and has more stringent reporting requirements, it is being accounted for in this special fund. The majority of the grant award was spent in 2011, with the remainder scheduled to be expended in the first half of 2012. The service units in this division are: Service Unit 527 — Federal Shared Revenue BUDGET SUMMARY Dept 199 Federal Shared Revenue (1) 2010 Expenditure Summary By Service Unit Actual 527 Recovery Act Funds $387,011 Revenue Summary By Service Unit 527 Recovery Act Funds $387,011 Fund Balance Beginning Balance Revenues Less Expenditures Ending Balance Expenditure Summary By Type 400 Other Services and Charges (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End $0 0 $426,989 $186,917 $419,426 $426,989 $175,626 $419,426 $0 $0 $0 0 (11,290) 0 (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 $0 0.0 0.0 $0 0.0 0.0 $0 0 * * * $0 $0 ($11,290) $0 $0 (1) (2) (3) (4) (5) (6) (7) 2011 2011 2011 2012 % Chng % 2010 Amended Actual Estimated Projected From Of Actual Budget 9/30/11 Year -End Budget 2 to 5 Total $387,011 $426,989 $186,917 $419,426 $0 0.0 * 2012 Adopted Budget • Public Works — 79 EXPLANATORY NARRATIVE Service Unit 527 — Federal Shared Revenue The purpose of the Energy Efficiency and Conservation Block Grant is to assist State and local governments in creating and implementing a variety of energy efficiency and conservation projects, with the following objectives: To reduce fossil fuel emissions created as a result of activities within the jurisdictions of eligible entities To reduce the total energy use of the eligible entities; and To improve energy efficiency in the transportation, building, and other sectors. Grant revenue will be used for the following five activities: Lighting Upgrades for City Facilities - Replacement of existing light fixtures with energy efficient lighting is planned for Fire Stations #4 and #5, City Hall and Council Chambers, the Office of Neighborhood Development, Southeast Community Center, YPAC, Y -Pal Center, Wastewater Treatment Facility, and the Public Works buildings. Heating and Cooling System Upgrades - Installation and replacement of heating and cooling systems in City facilities, specifically: Fire Station #5, City Hall and Council Chambers, ONDS, YPAC, and the Southeast Community Center. By replacing old heating and cooling systems with energy efficient units and thermostats, the City will save 39,174 kWh. Install Energy Efficient Windows and Door Closures - Window replacement on all four floors of City Hall to help reduce energy consumption, plus the installation of new ADA door closures. Purchase Recycling Containers for City Facilities - In order to reduce waste, the City will purchase clear -bag systems for recycling. These bags will be used around the City and used during special events. The containers have a wide opening lid to accommodate just about any type of recyclable materials such as beverage containers, paper, organics and compostable food waste, special materials like plastic bags and plastic film, and trash. Replace Street Lights With Energy Efficient Lighting - Eliminate all 400 watt street lights in the City and replace them with 80 LED and 120 LED energy efficient units. The City is proposing to install 446 of the 80 LED units and 13 of the 120 LED units. As of the end of 2011, work was nearly complete on all projects except the HVAC upgrades. (1) 2010 Service Unit 527 — Federal Shared Rev Actual (2) (3) (4) 2011 2011 2011 Amended Actual Estimated Budget 9/30/11 Year -End (5) (6) (7) 2012 % Chng % Chng Projected From From Budget 2 to 5 4 to 5 Expenses 480 Repairs and Maintenance $387,011 Revenues 330 Intergovernmental Revenues $387,011 80 —Public Works • 2012 Adopted Budget $426,989 $186,917 $419,426 $426,989 $175,626 $419,426 $0 0.0 0.0 $0 0.0 0.0 CITY OF iiWiilla BUDGET READER'S GUIDE OVERVIEW The cross reference table below identifies the relationships between the City Fund (including a breakdown of General Fund by related City Departments / Divisions), the classification type (for governmental accounting and budget requirements), the City operating department and the City functional grouping. Fund/ Dept. Fund / Dept. Name 011 City Council 012 City Manager 013 State Auditor 014 Records 015 Financial Services 016 Human Resources 017 Legal 018 Municipal Court 019 Purchasing 020 Hearings Examiner 021 Environmental Planning 022 Code Administration 024 Indigent Defense 031 Police 032 Fire 035 Police Pension 038 Probation Center 041 Engineering 051 City Hall 052 Information Systems 054 Utility Business Office 095 Intergovernmental 097 Nonrecurring Expenses 099 General Fund Transfers 123 Economic Development 124 Neighborhood Development 125 Community Relations 127 Community Services 131 Parks and Recreation 140 Growth Management 141 Streets 142 Arterial Streets 144 Cemetery 150 Emergency Services 151 Public Safety Communications Accounting Fund Type General General General General General General General General General General General General General General General General General General General General General General General General Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Operational Department City Management City Management Finance City Management Finance City Management City Management Municipal Court City Management CED CED CED City Management Police Fire Finance Municipal Court CED CED Finance Finance Finance Finance Finance CED CED City Management Finance Public Works CED Public Works CED Public Works Fire Fire / Police City Functional Grouping Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Gen Gov't Op / Enterprise Op / Enterprise Op / Enterprise Op / Enterprise Gen Gov't Op / Enterprise Gen Gov't Capital Op / Enterprise Op / Enterprise Op / Enterprise 2012 Adopted Budget • Appendices —1 Fund/ Dept. Fund / Dept. Name 152 Police Grants 161 Downtown Yakima Business Imp District 162 Trolley 163 Front Street Business Improvement 170 Tourist Promotion 171 Capitol Theater 172 PFD — Convention Center 173 Tourist Promotion Area 174 PFD — Capitol Theatre 195 Contingency 198 Capitol Theater Reserve 199 Recovery Grants Program 221 LID Guaranty 272 2002 & 2009 PFD LTGO Bonds 281 LTGO — Various Bond Issues 283 2003 GO Criminal Justice / I-82 284 95 General Obligation Fire 285 General Obligation Line of Credit 287 96 General Obligation Convention Center 289 LID Control Debt Service 321 Central Business District Capital 322 Capitol Theatre Construction 323 Yakima Revenue Development Area 331 Parks Capital 332 Fire Capital 333 Law and Justice Capital 342 Public Works Trust Construction (REET 1) 343 REET 2 Capital Fund 345 LID Construction 364 Transit Capital 370 Convention Center Capital 392 Cumulative Reserve — Capital 441 Stormwater Operating Fund 442 Stormwater Capital Fund 462 Transit 471 Refuse 472 Wastewater Treatment Plant Cap Reserve 473 Wastewater Operating 474 Water Operating 475 Irrigation Operating 476 Wastewater Construction 477 Domestic Water Improvement 478 Wastewater Facility Project 479 Irrigation System Improvement 2 —Appendices • 2012 Adopted Budget Accounting Fund Type Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Special Revenue Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Capital Project Capital Project Capital Project Capital Project Capital Project Capital Project Capital Project Capital Project Capital Project Enterprise Capital Project Capital Project Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Operational Department Police CED CED CED CED CED Finance CED Finance Finance Finance Public Works Finance Finance Finance Finance Finance Finance Finance Finance CED CED CED Public Works Fire Police CED CED CED Public Works CED CED City Management City Management Public Works Public Works City Management City Management City Management City Management City Management City Management City Management City Management City Functional Grouping Op / Enterprise Op / Enterprise Op / Enterprise Op / Enterprise Op / Enterprise Op / Enterprise Op / Enterprise Op / Enterprise Op / Enterprise Reserve Reserve Op / Enterprise Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Op / Enterprise Capital Op / Enterprise Op / Enterprise Capital Op / Enterprise Op / Enterprise Op / Enterprise Capital Capital Capital Capital Fund/ Dept. Fund / Dept. Name 481 Water Revenue bond Res. 484 91 Water / Wastewater Bond 486 98 Water Revenue Bond 488 Wastewater Revenue Bond 489 Water/Wastewater Rev Bond Res. 491 2003 Irrigation Revenue Bond Red. 493 2003 Wastewater Revenue Bond Red. 512 Unemployment Compensation Reserve 513 Employee Health Benefit Reserve 514 Workers Compensation Reserve 515 Risk Management Reserve 516 Wellness / Employee Assistance Program 551 Equipment Rental 555 Environmental 560 Public Works Administration 610 612 632 Cemetery Trust Fire Pension YAKCORPS BUDGET PROCESS Accounting Fund Type Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Enterprise Internal Service Internal Service Internal Service Internal Service Internal Service Internal Service Internal Service Internal Service Trust Trust Agency Operational Department Finance Finance Finance Finance Finance Finance Finance City Management City Management City Management Finance & Mgmt City Management Public Works Public Works Public Works Finance Finance Finance City Functional Grouping Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Reserve Reserve Reserve Reserve Reserve Op / Enterprise Op / Enterprise Op / Enterprise Trust & Agency Reserve Trust & Agency Procedures for Adopting the Annual Operating and Capital Budget The City Council annually approves the City's operating budget. The operating budget is designed to allocate annually available resources among the City's services and programs and provides for associated financing decisions. The City's budget procedures are mandated by Washington State Law and Yakima's Charter. At a minimum, the law requires the following steps: 1. Prior to November 1st of each year, the City Manager submits a proposed budget to the City Council. This budget is based on priorities established by the Council and includes expenditure projections/requests provided by City departments and balanced against revenue projections. 2. The Council conducts public meetings and a hearing on the proposed budget in November to obtain taxpayer comments. 3. During mid-December, the budget is legally enacted through passage of an ordinance. The complete budget calendar, as published July 11, 2011, is included as an attachment to the Budget Guidelines memo. 2012 Adopted Budget • Appendices — 3 Amending the budget The total fund approved budget is the legal level of control; this means that there is some flexibility within a fund to over or under spend individual line item budgets, but total expenditures for a fund cannot exceed the total approved budget (appropriation) for that fund. The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of permanently authorized employee positions, salary ranges, or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the approved budget (appropriation) for a particular fund, it may do so by ordinance, if approved by a simple majority plus one, after holding two public hearings. BUDGET FORMAT The following is an explanation of the City's budget documents, by volume and section: Preliminary Budget Executive Summary This document contains a general introduction and overview of the entire budget. It provides an overview of the financial environment in which the City is operating, an overview of the challenges facing the City in the foreseeable future and the strategies the City will employ and the direction the City will take to meet these challenges. This document also provides an overview of each of the significant revenue sources of the City and displays a comparison of last year actuals, current year- end estimates and next -year projections for each revenue source. Similarly, this document provides an overview and a three-year comparison of actual, estimated and projected expenditures of the City, grouped on a functional basis. Adopted Budget This document provides a more detailed analysis of the underlying programs that make up the larger budget totals. Citywide Summaries Section displays summary information for each fund, including revenues, expenditures, and fund balances. Included in this section are the budget adoption ordinance and council action on all policy issues; summaries on Permanent Budgeted Positions; Double Budgeting; City Service Charges; and General Fund Resources. Budget Detail by Operating Departments Section is organized into the City's seven operating departments, including: City Management; Municipal Court; Finance (included in this section are the Intergovernmental and outside agency budgets); Community and Economic Development; Police; Fire; and Public Works. Each departmental section begins with an organizational chart and may include a summary for the department as a whole. Then each operational Division within the Department is presented. This information includes a narrative definition of the basic objective and/or program activity, and a summary of authorized personnel for the division as a whole. Each division includes a table which summarizes financial information including an expenditure summary by object (type of item purchased) and service unit (program) and a revenue summary by source (BASUB) and service unit. (It should be noted that General Fund departments will not have 4 -Appendices • 2012 Adopted Budget revenue summaries, as the General Fund revenue does not "belong" to a particular department. General Fund revenue is analyzed separately in the Preliminary Budget Executive Summary Document.) In many instances the division activities are broken down further into groupings called service units; the City's recognized activity centers. The service units are explained and program performance statistics are presented, where applicable. Appendices includes this Budget Reader's Guide; the Budget Guidelines issued by management in July; a Glossary of commonly used budget terms; an abbreviations & acronyms listing; an object code guide, a summary of significant accounting policies; and general information statistics, as applicable. BUDGET PREPARATION AND ADOPTION OBJECTIVES The budget process plays a significant role in Yakima's legislative policy making. Council members establish the level of services that the City will provide and allocates the funds which will support these services. This budget document includes a broad range of service priorities and financial policies for the City. Accordingly, the planning, preparation, and adoption of the City budget has incorporate the legislative fiscal priorities set by the Council in the Strategic Planning process, as well as those priorities established by the Council in making the final policy decisions. In addressing these legislative priorities, the budget meets the following objectives: Presents a balanced spending plan for operating and capital budgets within existing resources. Maintains municipal service level priorities and programs as determined by the City Council. Considers and implements appropriate options to either increase resources or reduce expenditures where necessary to meet critical needs and to reduce projected budget deficits or operating subsidies. Ensures that departmental budgets are in compliance with the uniform set of guidelines issued by the City Manager. Maintains operating fund cash flow reserve levels, and allocates sufficient funds for non - discretionary fixed and mandated cost increases. Examines the impact of changing local economic conditions and examines opportunities or economic growth which could affect both operating revenues and expenditures. Incorporates in progressive phases, the Six -Year Capital Facilities Plan for capital facility/infrastructure projects. Evaluates proposals for increasing productivity and performance to minimize future staff and rate increases and reduces expenses wherever possible. Incorporates critical Council legislative priorities set by the Council through the Strategic Planning process. Budget and policy issue performance is regularly monitored and periodically reported through monthly, quarterly and "as needed" reports to the City Manager and City Council. 2012 Adopted Budget • Appendices — 5 6 — Appendices • 2012 Adopted Budget CITY OF i!(/hila BUDGET GUIDELINES (as issued July 11, 2011) MEMORANDUM July 11, 2011 TO: Department Directors and Division Managers FROM: Michael Morales, Interim City Manager Rita DeBord, Finance Director Cindy Epperson, Deputy Director of Accounting & Budgeting SUBJECT: 2012 Budget Guidelines This Budget Guidelines packet has been prepared to assist in the development of the 2012 budget. We are anticipating the 2012 budget process will be somewhat similar to that of previous years (refer to Section I for an overview of the City's annual budget process). Because of the potential for budget reductions in view of the ongoing national recession, the General Government budget operations are being given more time to develop budget reduction options within the Priorities of Government (POG) model prior to scheduled meetings with the new City Manager and/or Interim City Manager. Budget Development Instructions Section I: Overview of the City's Annual Budget Process Section II: General Information Section III: Expenditures Section IV: Revenues Section V: Budget Narratives - Preliminary Budget Document Attachment I: Sample of a Budget Narrative Submittal for Preliminary Budget Attachment II: Blank Policy Issue Form Attachment III: 2012 Preliminary Budget Calendar Attachment IV: 2012 City Manager/Finance -- The Policy Issue/Detailed Budget Review. This schedule has not yet been set, and will be provided upon completion. Meetings will be scheduled from August 1 through mid September. Should any essential people (Department Director and Division Managers) be unavailable for budget meetings at any time during this period, please contact Kathy Miles in Finance immediately to advise her of your schedule. The Detailed Budget Worksheets for each division are attached as appropriate. The Year -to -Date actual column includes June payroll and most of the 2nd quarter charges. 2012 Adopted Budget • Appendices — 7 Current Action Items and Time Lines Following are the tasks that need to be completed in the immediate future and the related time lines. (Information and guidelines related to tasks required at later dates are also included in this document to help prepare for the overall budget process.) Thursday July 14, 2011 - Annually, Cindy Epperson leads a Budget Workshop to explain the budget process and to answer any questions regarding the preparation of the 2012 budget. Two meetings are scheduled on Thurs. July 14 -11:00 a.m. and 1:00 p.m., both to be held in the large CED conference room. All division managers and other employees involved in budget preparation are urged to attend this meeting. This review will include guideline interpretation and overall budget preparation. Wednesday July 27, 2011 - All 2011 year-end estimates and proposed 2012 Preliminary Budget Worksheets due to the Finance Department. 2011 Year -End Estimates - Identify on the budget worksheets (attached) the year-end estimate of revenues and expenditures, based on the most current information available and best judgment. Note: If one expenditure account is going over budget, another account will need to be adjusted downward (within the same department and fund) so that the net year-end expenditures do not exceed the budget. Please reduce year-end salary estimates for any position vacancies. Finance has made new estimates for a few items as identified for the Council Budget Committee - please verify those changes. One new step in the process is that Finance wants to review your budget entries prior to the meeting with the City Manager (or Interim) and Department Heads. After your estimates are input, your assigned accountant will contact you to review your calculations. Any increases in the 2012 budget beyond those identified above may be removed and requested to be made the topic of an unbudgeted policy issue. Proposed 2012 Preliminary Budget - Identify on the budget worksheets attached, the proposed projected revenues and expenditures (operating and capital, excluding personnel) for 2012 based on the most current information available and the department's proposed operating plan. Note: Submit your budget worksheets to Teresa Borgman in Finance (updated with your year-end estimates and your 2012 budget requests). Finance will be greatly assisted by ensuring that all information is submitted to the Finance Department before the July 27th due date. This allows Finance adequate time to process the data before budget meetings begin. If there are any questions after reading the enclosed information, feel free to contact Cindy Epperson, Deputy Director of Accounting & Budgeting, at 576-6644. Friday July 29, 2011 - All Policy Issues anticipated for inclusion in the 2012 budget are due to Finance Department in draft form. Note: Kathy Miles has previously distributed a properly formatted sample policy issue form via e- mail. Please use this form, insert your information into the appropriate fields, and return it to Kathy electronically. Contact Kathy if you need the form sent again. cc: City Council 8 —Appendices • 2012 Adopted Budget I. OVERVIEW OF THE CITY'S ANNUAL BUDGET PROCESS There are several steps to the City's annual budget process: Step 1: Distribution of Budget Guidelines and a Draft "Working Budget" Document — Distributed to all Department Heads and Division Managers by the Finance Department. (This working budget is updated by the respective Division Managers and Department Directors to reflect year-end estimates and next year's budget requests and submitted to Finance along with draft Policy Issues, if any. (See #2 below) Step 2: Year -End Estimate and Next Year's Proposed Revenue and Expenditure Budgets Submitted — Updated budget worksheets are submitted to the Finance Department by Division Managers for processing and preparation in advance of the Administrative Budget Review meeting. This step will include a Finance review for accuracy. Step 3: Step 4: Step 5: Step 6: Review and Discussion of the 2012 Draft Policy Issues — Department Directors meet as a group. Administrative Budget Reviews — Department budget review meetings are held with the City Manager, Finance department staff and the respective Department Directors and Division Managers. Budget requests are adjusted as needed. Update and Preparation of Departmental Budget Information — With cooperation from the various Department Directors and staff, the Finance Department prepares this information as adjusted during the administrative budget review meetings. 2012 Budget Forecast is Submitted to Council — The Finance Department prepares and submits a Budget Forecast to Council utilizing, in part, the information submitted by Department Heads and discussed at the Administrative Budget Review meeting, as noted above. The Budget Forecast is typically discussed with Council at the last regular Council meeting in October. However, with the anticipated severity of budget reduction options, this is being targeted to be completed for the first meeting in October. Step 7: 2012 Preliminary Budget is Prepared and Submitted to Council — The same format and process as used in the past will be utilized again this year. Each department and division will finalize their preliminary budget request and prepare the related budget narratives for inclusion in the Preliminary Budget document. The Finance Department will review and refine as needed, and prepare the full document for submission to Council. The Policy Issue document and Preliminary Budget will be submitted to Council on October 28. Step 8: Council's Budget Review. — Department budget review meetings with Council will be held during the November and December time frame. Step 9: Public Budget Hearing — As required by law, will be held on or before the first Monday in December of each year. (Generally held the last Council meeting in November.) Step 10: Final Council Budget Review Meeting — Finance Department prepares and submits a Budget Wrap-up Document to Council. Council votes on the Policy Issues and any other issues, as necessary. Step 11: Council Passes Ordinance — The ordinance approving the 2012 Budget is passed at the last Council meeting in December. 2012 Adopted Budget • Appendices — 9 II. GENERAL INFORMATION The initial budget worksheets provided to department heads and division managers (for their updates regarding year-end estimates and 2012 proposed budget) are based on the 2011 adopted budget, as adjusted for the following items: Salary and Wages Adjustments The negotiated increases in base wages (at this point in time, the deferred compensation reduction is being reinstated for IAFF in accordance with the MOU—all other groups are frozen at 2011 base wage levels). Applicable compensation adjustments; including: • Longevity • Approved Civil Service Reclassifications • Merit (step) increases - please review for accuracy, but do not automatically increase steps for someone not at top step - the budget system is extracting personnel related information directly from payroll. • 7% Medical Insurance increase, subject to further review. 1% Insurance - Risk Management 10% Fuel Utility Increases: • 5.1% Wastewater • 5.25% Water • 5.5% Irrigation Internal charges (first estimate): • No change Policy Issue Proposals All proposals should be submitted using the Policy Issue form enclosed, (refer to Attachment II). If further explanation beyond the two-page form is necessary, summarize the information on the form (do not expand the form beyond the 2 pages) and provide additional information in a separate attached, supplemental memorandum. A rough draft of all Policy Issue proposals must be submitted to Finance by July 29th. The Policy Issues need not be complete and in final form until September/October time frame. 10 — Appendices • 2012 Adopted Budget III. EXPENDITURES For General Government (General, Parks and Street Funds) divisions, these instructions include summary budget limitations. 2012 General Government For Preliminary Budget development, the 2011 adopted budget is transferred over and becomes the 2012 budget; except as noted on the previous page. If departments have needs that cannot be met within the above-described limitations, a policy issue must be submitted. The initial reports will include actual expenditures through June 2011. Please identify on this report the estimated year-end actual expenditures. Although it is early in the year, it is important that these estimates be as accurate as possible, as they determine the calculation of the 2012 beginning fund balance (which is then used, in part, to determine funds available for the 2012 budget expenditures). All Funds: Personnel -- Wage and Benefit Considerations No additional staff (permanent, full-time, part-time or temporary) increases are to be budgeted for 2012. No requests for new or additional staffing in all funds (permanent, full-time or part-time) above 2011 authorized levels will be allowed, except for positions funded by new resources or reductions in other staffing expenses. New vacancies have not yet been eliminated from the budget, however all divisions should be prepared to discuss vacant positions during their meeting with the City Manager. Overtime is to be frozen at the lesser of the 2011 budget or 2011 estimated actual level except for grants which authorize and fund additional overtime expense. An analysis should be made in budgets where there are large overtime expenditures (i.e. Police and Fire) for the potential savings that might be generated by hiring full time personnel. To justify a new position, it will need to be funded 100% (or more) by overtime reductions. If personnel cost adjustments produce an increase in department/division total 2012 budget above what revenues can support, expenditure reductions elsewhere must be implemented to balance the 2012 budget. For 2012, expenditures for existing part-time or temporary staff are to be projected at 2011 actual estimated levels or below. All reclasses already approved by Civil Service should already be included in the 2012 budget. Exclude reclasses requested but not yet approved, at this point in time. However, please inform Finance of any pending reclasses. 2011 year-end estimates for staffing need to be analyzed and adjusted to take into account vacancies or other staffing related changes. 2012 Proposed Personnel Budget: 2012 budget staffing costs noted on the budget worksheets are generated from the staff percentage worksheet, and these system -generated accounts say "Staff." 2012 Adopted Budget • Appendices —11 Additionally, some staffing costs such as Overtime, Retirement Cashouts and Special Pay need to be entered -- they do not come in from the staff percentage worksheet. 2012 Expenditures for Anticipated Employee Retirements and Cash -Outs — Object #140 - At this point in time, all cash -outs have been removed from the 2012 budget for all funds except for ones already communicated to Finance. General Government operations should identify cash -out requirements, but these should not be entered into the budget system. Other operating funds can enter cash -outs as appropriate. 2012 Expenditures for State Retirement "Excess Compensation" Estimate — Object #224 - "Excess Compensation," as used in this section, includes any payment that was used in the calculation of the employee's retirement allowance by the PERS 1 State Retirement System, which is in excess of 240 hours of unused annual leave. For planned 2012 retirements, contact the Finance Department for assistance in calculating these costs. Entry into the 2012 budget should follow the same guidelines as retirement cash -outs. 2012 Overtime Expenditures — Should provide for the ongoing requirements of the Fair Labor Standards Act. However, each department is to perform an overtime cost/impact analysis. The objective is to identify avoidable costs and reduce overtime expenditures to below year-end estimates. 2012 proposed expenditures are to be budgeted no greater than the 2011 budget or year- end estimates, whichever is lower. 2012 City Expenditures For Medical And Dental Insurance — Should be estimated at the budgeted amount for 2011 (i.e. disregard vacancies for medical and dental insurance estimates). Initially, the 2012 budget will include a 7% rate increase to cover medical inflation. New rates will be developed later in August/September, and will consider our group history and any plan design changes recommended by the Insurance Committee. Professional Services Except for indigent defense and mandated or required professional service contracts, no funds should be budgeted for any new professional services. Any proposed increase in professional services should not be budgeted and will require explanatory narrative and a Policy Issue request. Other Operating Costs Travel and Training Expenditures (Account #430) — are to be budgeted and justified on the basis of critical needs. The 2012 travel budget should be no greater than the costs expected for 2011 year-end estimates or the 2011 budget, whichever is lower. Each division is requested to identify by location and professional affiliation, planned out- of-state travel for 2012. Make sure account #430 includes only room, meal, and general subsistence costs. Registration fees are to be budgeted in Account 490. Miscellaneous Operating Expenses — Refer to Section II, General Information, for a list of items that have been increased to calculate your initial 2012 budget request. Any deviation from Budget Guidelines for specific operating requirements of a department or division must be discussed at the 12 —Appendices • 2012 Adopted Budget Administrative Budget Review meetings and approved by the City Manager, and should be described in the budget narrative portion of the Preliminary Budget document. Most internal charges, such as Equipment Rental M & 0 are currently budgeted at the 2011 level. As Finance further develops these charges, they will be entered into the 2012 budget. Equipment Operation And Replacement Charges - For all departments, these are to be budgeted as ongoing expenditures. The Fleet Manager will identify funding requirements for each department. The Equipment Rental and Replacement Fund owns all rolling stock that can be capitalized (i.e. a useful life greater than one year with a cost greater than $5,000) with the exception of Fire and Transit. The procedures relating to the Equipment Rental Fund are set forth in the Municipal Code, Chapter 3.15. No additions to fleet (as opposed to equipment replacement) are to be included in the 2012 proposed budget submitted on the budget worksheets. Any addition to fleet must be discussed at the Department Administrative Budget Review meeting and approved by the City Manager, will require a transfer of funds from the Operating Fund to Equipment Rental to cover the initial purchase, and must be budgeted in both funds. Additions to fleet are normally policy issues. Therefore, operating departments must notify the Equipment Rental Manager of potential Policy Issues that may affect the Equipment Rental budget. If a department expects Equipment Rental to fabricate or provide services not included in the M & 0 charges, these costs should be budgeted separately. If there are any questions regarding whether a cost is included in the M & 0 charge, contact the Equipment Rental Manager. Other 2012 Budget Items - Except for fixed, mandated, contractual, or uniform cost increases for expenditures not addressed in these guidelines, should not exceed 2011 year-end estimates, or 2011 amended budget, whichever is lower. Capital Outlay Capital outlays for 2012 need to be analyzed based on need and resource availability. Requests should include sufficient justification for Council consideration as indicated in the budget submission format. Contact the Purchasing Division for assistance in developing estimates for major purchases. (Purchases below $5,000 per individual item are not considered capital outlay, and would likely be included in the budget as "small tools and minor equipment.") Non -General Government Divisions All funds had the 2011 adopted budget carried forward into 2012. Other operating divisions should follow the same guidelines as General Government, as detailed above. It is expected that the capital funds would need to be adjusted for new projects. For capital projects budgeted in 2011, please provide an estimate of costs expected to be completed by the end of 2011 -- the balance of the project should be rebudgeted in 2012. 2012 Adopted Budget • Appendices —13 IV. REVENUES The 2011 budgeted revenues have also been programmatically carried forward to the 2012 budget. Rate Adjustments Departments considering increases in utility rates or other fees should prepare a separate policy issue supporting the rate adjustments. Tax Adjustments The Finance Department will estimate tax receipts in light of current economic conditions and changes in State law. This will include a review of the City tax on City -owned utilities. Fees Where possible, all current fee-for-service programs should be budgeted on a 100% self-supporting basis. If raises in fees are necessary to maintain this standard, include a comparison of existing fees and costs together with proposed increases and an estimate of revenues generated to offset anticipated expenditures. These changes should be presented in a Policy Issue. General Revenues The Finance Department will make an estimate of general revenues that do not require departmental input. They will also review department revenue estimates prior to final submittal. V. BUDGET NARRATIVES - PRELIMINARY BUDGET DOCUMENT The Department/Division budget narratives make up the largest portion of the Preliminary Budget Document. The budget narrative format consists of six sections. They are: 1. Division Definition 2. Authorized Personnel 3. Performance Statistics 4. Explanatory Narrative 5. Capital Outlay 6. Major Policy Issues The information required in each of these sections is described in the Budget Request Summary Format, Attachment I. (It is also recommended that Department Director and Division Managers review last year's Preliminary Budget document narratives.) A copy of the previous year's budget narrative will be issued to each Division Manager and Department Director by Finance later in the budget development process. This narrative should then be used to assist in the development of the 2012 budget narrative. These "narrative drafts" (i.e. last year's narratives and 2012 approved budget proposals) will be issued as soon as the numbers are "frozen" for the Preliminary Budget, around the end of September. Narratives should then be written to reflect the 2012 budget proposals, the 2011 year-end estimates and assumptions made by departments based on the Budget Forecast printouts. 14 —Appendices • 2012 Adopted Budget Each Department Director is responsible for the preparation and content of the budget narratives for all divisions/funds under their scope of responsibility. It is critical that narratives be submitted on time to ensure proper review and finalization by Finance and the City Manager. (Attachment III - Budget Calendar.) Functional Organizational Chart In addition to the budget narrative described above, each department is to provide a current (not proposed) 2011 organizational chart, including statements outlining organizational responsibility. A restructured organizational chart, similar to the one used in the 2011 Preliminary Budget document, will be distributed to Department Heads and should be used as a template for preparing the organizational chart for the 2012 Preliminary Budget document (again; this chart should reflect the 2011 organization.) The updated chart should reflect the organization as it currently exists in 2011. Remember that the number of employees shown on the organizational chart should equal the number of employees listed in the "Authorized Personnel" section of your 2011 budget narrative as "Permanent Budgeted Positions." If changes were made after the 2011 budget was adopted, the personnel listing in the "2011 amended budget" column should be revised to reflect those changes. 2012 Adopted Budget • Appendices —15 Attachment I (DEPARTMENT) 2012 BUDGET REQUEST SUMMARY DIVISION DEFINITION A short statement describing the function(s) of the division, including the division's Mission Statement, if applicable. End your "Definition" with a listing of service units within the division. AUTHORIZED PERSONNEL Each department and division is responsible for updating the detailed authorized personnel list. This list should reflect: Actual personnel authorized for 2010 Budgeted level (as amended) for 2011 Proposed budget level for 2012 This information is essential to the 2012 Preliminary Budget process. The number of temporary employees each year should be denoted by separate footnote listing immediately below the permanent authorized listing. (The "2011 Amended Budget" authorization should equal the staffing level identified on the functional organizational chart submitted for inclusion in the Preliminary Budget.) Authorized personnel should be formatted as shown in the following example: 2011 2012 Class 2010 Amended Proposed Code Position Title Actual Budget Budget 1110 City Manager 1.00 1.00 1.00 1130 Assistant City Manager(') 1.00 1.00 1.00 1311 Executive Secretary 1.00 1.00 1.00 10506 Executive Assistant 1.00 1.00 1.00 Total Personnel 4.00 4.00 4.00 (1) Explain changes by summarizing budgeted policy issue or other basis for the change; i.e. "See proposed budgeted policy issue to add an Assistant Services Operator." PERFORMANCE STATISTICS List performance statistics only where applicable. Divisions are encouraged to consider presenting data that would be meaningful as a chart or graph. For example, Water and Wastewater summarize their budgets by service unit and produce a pie chart, while Transit charts monthly ridership. 16 — Appendices • 2012 Adopted Budget EXPLANATORY NARRATIVE Begin the "Explanatory Narrative" section with any general narrative discussion which would affect numerous account lines in your budget. This statement could likewise be modified and used for any other accounts such as benefits, insurance, or any accounts impacted uniformly throughout a department or division's budgets. Note: Finance will draft a statement regarding systematic personnel benefit changes. To complete your "Explanatory Narrative" section for each division, referenced by service unit title and number, describe the following: Address the Program Changes/Policy Issues — Explain any administrative changes in programs and operations proposed or planned for 2012. This should include a brief explanation of all budgeted policy issues and the accounts affected. Address Substantial Increases/Decreases in Spending for 2012 — Briefly identify, explain and justify all increases or decreases in each summary line item of proposed expenditures for 2012 which result in a change of 3% and $1,000, plus or minus, from the 2011 estimated year-end expenditure levels. This narrative should directly correlate to expenditure levels reported on the summary budget printouts included with your expenditure/revenue projection worksheets. (This excludes increases planned for utilities and other commodity items specified in the Budget Guidelines. Also excluded are increases or decreases which represent policy issues requiring Council action see separate section below.) Please use the following example as a guideline for the narrative. Please note that the intent is to continue to "right -size" the general narrative descriptions. This is the basic narrative for all accounts. General Narrative Example Account # and Name — This line item for 2012 includes Account 350 Small Tools and Minor Equipment — (Note: All accounts should be listed and include a short explanation) This account includes Tools and equipment purchases less than $5,000 per item-e.g. radios, hand tools, and computer equipment. (Note: optional extension for programmatic change) The 2012 budget was increased by $2,000 or 66.7% from $3,000 to $5,000 to purchase mobile computers for field staff. For most accounts this narrative is all that is necessary to describe the budget line items. Increases or decreases in program delivery should be addressed where applicable. Extensive narrative repetition is to be limited. If, for example, all service units are impacted by a labor settlement, management increase or adjustment, a one-time general statement at the beginning of the division's "Explanatory Narrative" should be used to describe those overall impacts. (See the "Example" first discussed in the "Explanatory Narrative" section.) Since the accounts entered in the budget document are summarized to the first 2 digits of the object code, it may be helpful to the reader to insert a table detailing the components of an account: 2012 Adopted Budget • Appendices —17 Example: Account 490 Miscellaneous — this account is made up of the following components: Description 2010 Actual 2011 Amended Budget 2012 Projected Budget Printing budget documents, financial statements, other business forms $17,392 $17,000 $17,000 Dues and subscriptions to keep current on accounting, finance issues $5,126 $5,000 $5,000 Registrations for training seminars, annual rent of the post office box, and other truly miscellaneous items $7,742 $8,000 $8,000 Total $30,260 $30,000 $30,000 Talk About What's Special or Exceptional in Your Division(s) for 2012 — Identify and describe special or exceptional work programs to be undertaken in 2012; approximate cost, if applicable, and estimated time to complete. Explain Notable "Up's" or "Down's" in Revenue Estimates — Identify and explain any variances in 2012 revenue estimates, if applicable to the departments operation, which change plus or minus 3% from 2011 estimated actual levels. CAPITAL OUTLAY REQUESTS Please submit Budget Year 2012 capital outlay requests in the format shown below. Make sure that all capital outlays are listed by service unit and type (equipment vs. building, etc.). Also remember that capital outlays must exceed $5,000 per individual item and compare total proposed capital outlay to three year average. Capital Outlay Request Example Service Unit 341 — Account 640 Machinery and Equipment — Item Cost Funding Source Justification Y -PAC acquisition gear (cameras, microphones, cords, etc.) $14,000 Franchise Fees Improve quality and versatility of equipment used by division staff in the production of Y -PAC programming. YCTV acquisition gear (cameras, microphones, cords, etc.) $14,000 Franchise Fees Improve quality and versatility of equipment used by community producers in the production of YCTV programming. YCTV/Y-PAC facility Studio "B" upgrade $15,000 Franchise Fees Provide dedicated studio facilities for Y -PAC productions and enhanced "chrome -key" capabilities. Total Service Unit 341 $43,000 In capital funds, please be sure to list/detail each of the projects included in the 2012 budget. 18 —Appendices • 2012 Adopted Budget Attachment II 2012 MAJOR POLICY ISSUES/SUPPLEMENTAL BUDGET REQUESTS In order of priority prepare a separate, short summary for each departmental / division policy issue as follows, using the attached format. Again this year, all policy issues should not exceed one typewritten page, front and back. Contact Kathy Miles in Finance for a sample form, which can be e-mailed, and already in the proper format. The form can then be updated and returned in the same fashion. Please try to have these submitted to Finance by July 29, for summarization and compilation for City Manager / Department Head review. If further supplemental information is required to explain, document, or expand on the rationale for policy change, a separate memorandum should be prepared. The supplemental information may be prepared within the division and submitted as an attachment to the main policy issue finalized in Finance. Below is a sample Policy Issue format. POLICY ISSUE TITLE BUDGETED / UNBUDGETED PROPOSAL State the proposal/issue to be considered and policy objectives: i.e. proposed reorganization, staff increases or decreases, increase in fees, charges for services, new projects, major increases or decreases in service levels, etc. IMPACTS 1. Fiscal Impact - cost reductions or increases 2. Proposed Funding Source - if applicable; identify increases or decreases in revenues 3. Public Impact - 4. Personnel Impact — 5. Required Changes in City Regulations or Policies — 6. Legal Constraints, if applicable - 7. Viable Alternatives - Consideration of several viable alternatives to meet policy objectives. CONCLUSION AND/OR STAFF RECOMMENDATION Statement of the above - usually to the effect that the item is a Council policy decision 2012 Adopted Budget • Appendices —19 Attachment III 2012 BUDGET PROCESS CALENDAR (as of 7/11/11) Action Steps City Manager / Finance Departments / Divisions Council RCW Date Distribution of 2012 Preliminary Budget Guidelines, including the request for 2012 policy issues. July 13 Sept. 14 Distribution of Budget Worksheet Printouts: Request for estimates of revenues and expenditures for year-end and 2012 budget request. Finance Department issues budget worksheet printouts (showing 6 months of activity). Printouts will be updated throughout process. July 13 Sept. 14 Finance Department Budget Development Workshop July 14 July 14 -- 2012 draft policy issues due to Finance July 29 -- CM/Finance/Department Directors Policy Issue Review Meeting Aug. 3 or 10 Aug. 3 or 10 -- Budget worksheet printouts of revenue/expenditure estimates (2010 year-end & proposed 2012) due to Finance July 27 Sept. 28 Preliminary Revenue Review 2012 Status - CM/Finance By Aug. 10 Review General Gov't. revenue projections - CM/Finance By Aug. 10 Oct. 1 Finance assists departments with development prior to CM/department review meetings Ongoing (July -Aug.) Ongoing (July -Aug.) -- CM/Finance/Dept. review of Year-end forecasts and 2012 Budget Requests Aug. — Sept. Aug. — Sept. 2012 budget narrative development — Departments/Divisions Sept. Oct. 7 Departments submit detail budget narratives to Finance Oct. 7 -- Finance & CM prepare 2012 Budget Forecast By Sept. 30 -- Budget Forecast on Council Agenda - CM/Finance Oct. 4 or 18 Oct. 4 or 18 November 1 Finalize Preliminary Budget Document - CM/Finance Oct. 27 None Preliminary Budget and Policy Issue Documents printed and available to City Council/public Oct. 27 Nov. 1 60 days prior to January 1 City Clerk publishes notice of Budget Hearings 1st 2 weeks in November 1st 2 weeks in November Council sets Property Tax Levy (Holds hearing on revenues) Nov. 15 November 30 Department Budget Reviews, with Council (1) a) General Government Funds b) Utility/Enterprise Funds Nov. 1, 8, 15, & 22 Nov. 1, 8, 15, & 22 Nov. 1, 8, 15, & 22 -- Council holds Public Hearing (mandatory) Nov. 15 On or before December 1 Council holds Budget Wrap -Up meeting to finalize Budget Decisions Dec.6 Dec.6 Dec.6 2012 Budget adopted (2) Dec. 13 December 31 (1) Only as required -- Council may chose to review the Policy Issue document, have limited Detailed Budget reviews, and hold the Public Hearing only as required by law. (2) State law requires that the Budget be adopted by December 31. For our purposes, based on current Council schedule, the Budget will be adopted at the last business meeting of the 2011 calendar year, which may be either December 13, 2011 or December 20, 2011. 20 — Appendices • 2012 Adopted Budget City of Yakima OVERVIEW 2012 Council Budget Review / Adoption Schedule (as of 9-9-11) Page 1 of 1 A. Information Submitted to Council: Tues. 10-4-11 Gen.Gov. Forecast to Council Tues. 10-18-11 Balance of Forecast to Council Friday 10-21-11 (1) Policy Issues Document to Council (includes detailed information regarding proposed budget reductions) (2) Preliminary Budget to Council - for Dept. to be reviewed on 10-28-10 Friday 10-28-11 Balance of Preliminary Budget to Council Li B. Council Budget Review Meetings: Tues. 10-25-11 9:00 am - Noon Council / Department Review POG: Quality of Life Tues. 11-01-11 9:00 am - Noon Council / Department Review POG: Resource Management POG: Economic Development POG: Customer Svc & Comm. POG: Strategic Partnerships Tues. 11-08-11 9:00 am - Noon Council / Department Review POG: Public Safety Fire Capital Public Safety Comm. E.M.S. Police Grants Tues. 11-15-11 9:00 am - Noon Council / Department Review Non -General Government Tues. 11-15-11 7:00 PM Public Hearing - Property Tax Public Hearing - 2011 Budget Tues. 11-22-11 Extra Time for Council Review and/or Meetings as needed Tues. 11-29-11 Extra Time for Council Review and/or Meetings as needed 1 C Budget Adoption: 12-06-11 9:00 am - noon Budget Wrap -Up (vote on Policy Issues) 12-13-11 Reg. Business Meeting Budget Adoption (Council Agenda Item) Page 1 of 1 CITY OF i!(/hila GLOSSARY Accounting System - The total structure of records and procedures which are used to record, classify and report information on the financial status and operations of an entity. Accrual Basis of Accounting - The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time or not). Ad Valorem Taxes - A tax levied on the assessed value of real property. Appropriation - An authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. Appropriation Ordinance - An official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assessed Valuation - The estimated value placed upon real and personal property by the Yakima County Assessor as the basis for levying property taxes. Audit - A systematic examination of utilization concluded in a written report. It is a test of management's internal accounting controls and is intended to: Ascertain whether financial statements fairly present financial position and results of operations Test whether transactions have been legally performed Identify areas for possible improvements in accounting practices and procedures Ascertain whether transactions have been recorded accurately and consistently Ascertain the stewardship of officials responsible for governmental resources Balance Sheet - A statement purporting to present the financial position of an entity by disclosing the value of assets, liabilities and equities as of a specified date. BARS Manual - The Washington State Auditor's Office (SAO) prescribes the financial accounting and reporting of local governments in the State. This is accomplished by the utilization of a standardized chart of accounts and financial reporting requirements as set forth in the Budgeting, Accounting, and Reporting System (BARS) manuals. Bond - A written promise to pay (debt) a specified sum of money (called principal or face value) at a specified future date (called the maturity date(s)) along with periodic interest paid at a specified percentage of the principal (interest rate). 2012 Adopted Budget • Appendices — 21 Basic/Sub Codes (BASUB) - A required element of the account number as set forth in the BARS manual. Revenue - The portion of the account number which identifies the source (origin or originating category) from which revenues are obtained. Major categories are: Taxes; Licenses and Permits; Intergovernmental Revenue; Charges for Goods and Services; Fines and Forfeits; Miscellaneous Revenues; Non revenues; and Other Financing Sources. Expenditure/Expense - The numbers assigned to identify different categories of operations from which expenditures/expenses are incurred. Major categories are General Government Services, Security of Persons and Property, Physical Environment, Transportation, Economic Environment, Mental and Physical Health, Culture and Recreation, Debt Service, Capitalized Expenditures and Other Financing Uses. Budget (Operating) - A plan of financial operation embodying an estimate of proposed expenditures for a given period (typically a fiscal year) and the proposed means of financing them (revenue estimates). The term is also sometimes used to denote the officially approved expenditure ceilings under which a government and its departments operate. Capital Assets - Assets of significant value and having a useful life of several years. Capital assets may also be called fixed assets. Capital Budget - A plan of proposed capital expenditures and the means of financing them. The capital budget may be enacted as part of the complete annual budget which includes both operating and capital outlays. The capital budget is based on a capital improvement program (CIP). Capital Facilities Plan - A plan for capital expenditures to be incurred each year over a fixed period, identifying the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures. Capital Outlays - Expenditures for the acquisition of capital assets (examples include land, buildings, machinery, and equipment, and construction projects). The useful life is more than one year and the unit cost is $5,000 or more. Capital Projects - Projects which purchase or construct capital assets. Typically a capital project encompasses a purchase of land and / or the construction of a building or facility. Capital Project Funds - Account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary funds. Cash Basis - The method of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid. Cash Flow Budget (Cash Budget) - A projection of the cash receipts and disbursements anticipated during a given time period. 22 —Appendices • 2012 Adopted Budget Debt Service - Payment of interest and repayment of principal to holders of a government's debt instruments. Debt Service Funds - Debt Service Funds account for accumulation of resources for and payment of principal, interest and related cost on general long-term debt. Deficit - (1) The excess of an entity's liabilities over its assets (see Fund Balance). (2) The excess of expenditures or expenses over revenues during a single accounting period. Department - Department can have two different definitions: (1) The second component of the account number structure which identifies distinct operational units within a fund. The City uses separate departments in three funds General, Streets and Equipment Rental. (2) The broad categories of organizational operations. The City's Operating Departments are: City Management, Municipal Court, Finance and Budget, Community and Economic Development, Police, Fire, and Public Works. Division - A unit designation within an operational department, usually with a separate manager. Enterprise Funds - Enterprise funds account for services to the general public where all or most of the expenses, including depreciation are intended to be financed or recovered from users of such services. Expenditures - Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. Full Faith and Credit - A pledge of the general taxing power of a government to repay debt obligations (typically used in reference to bonds). Fund - An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance - Found in governmental and trust funds, this account represents the difference between fund assets and liabilities. GAAP - See Generally Accepted Accounting Principles. General Fund - The General Fund is the operating fund of the City. This fund accounts for all of the financial resources of the City except those required to be accounted for in a separate fund. General Government - This designation refers to General, Parks, and Street Funds. These funds are supported in part by property tax, sales tax and utility tax. 2012 Adopted Budget • Appendices — 23 General Long -Term Debt - Long-term debt expected to be repaid from governmental funds. This includes special assessment debt for which the government is obligated in some manner. General Obligation Bonds - When a government pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (GO) bonds. Unlimited Tax General Obligation bonds (UTGO) are voted by the people and property taxes are irrevocably pledged to service the debt. Limited Tax General Obligation Bonds (LTGO) are authorized by Council action only. Typically, specific taxes are pledged for debt service, with any shortfall being made up by property taxes. Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. Grant - A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments. Grants are usually made for specified purposes. In Lieu of Tax - A tax levied by the City on a City -owned operation (i.e., water, sewer and refuse utility tax.) Interfund Charges - The sales and charges for services by one department or fund to another department or fund of the same government. Intergovernmental Service - Expenditures made to other governmental entities for services rendered. Intergovernmental services are limited to those functions normally provided by governments and not by private business. Internal Control - A plan of organization and methods and procedures adopted by management to ensure that resource use is consistent with laws, regulations and policies; that resources are safeguarded against waste, loss and misuse; and that reliable date are obtained, maintained and fairly disclosed and reported. Internal Service Fund - Funds used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government or to other governments on a cost reimbursement basis. Liability - Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. Long -Term Debt - Debt with a maturity of more than one year after the date of insurance. 24 —Appendices • 2012 Adopted Budget Modified Accrual Basis - The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred. Revenues are recorded when they become both measurable and available to finance expenditures of the current period. Non -Expendable Trust Funds - Non -expendable trust funds earn revenue on behalf of the parties for which the trust was established, but the principal of the trust must remain intact. Object of Expenditure - Expenditure classifications based upon the types or categories of goods and services purchased as prescribed in the BARS manual. Broad categories include: Salaries and Wages, Personnel benefits, supplies, Contracted services (utilities, maintenance, travel), Intergovernmental/Interfund Services, Capital outlays, and Debt Service (interest and principal). Operating Transfers - A transfer (payment) between funds which purpose is to support the normal level of operations in the recipient fund. Pension Trust Funds - Pension trust funds are used to account for the operations of trust established for employee retirement benefits. Performance Indicators - Specific quantitative measures of work performed within an activity or program (e.g., total miles of streets cleaned). Also, a specific quantitative measure of results obtained through a program or activity (e.g., reduced incidence of vandalism due to new street lighting program). Program - A specific and distinguishable unit of work or service performed. Program Revenue - These are revenues which are produced as a result of the operation of a program and are subject to quantity of services provided to the public or governmental units (i.e., permits, charges for fire alarm services, recreational activities), or revenues dedicated to a specific use (i.e. grants, taxes of debt funds). Proprietary Funds - Proprietary funds are accounted for on a cost of services or "capital maintenance" measurement focus. Reserve - An account used to indicate that a portion of fund equity (fund balance) is legally restricted for a specific purpose or not available for appropriation and subsequent spending. Revenue - The term designates an increase to a fund's assets which Does not increase a liability (e.g., proceeds from a loan) Does not represent a repayment of an expenditure already made (refund) Does not represent a cancellation of certain liabilities Does not represent an increase in contributed capital Revenue Bonds - Bonds whose principal and interest are payable exclusively from earnings of an enterprise fund. 2012 Adopted Budget • Appendices — 25 Service Unit — A component in the City of Yakima account number structure which represents a sub -departmental cost center. Special Revenue Funds — Special Revenue Funds are used to account for the proceeds of specific revenue sources or to finance specified activities as required by law or administrative regulation. Tax Rate Limit — The maximum legal rate at which a municipality may levy a tax. The limit may apply to taxes raised for a particular purpose or for general purposes. 26 — Appendices • 2012 Adopted Budget CITY OF i!(/hila ABBREVIATIONS & ACRONYMS ACF - Administration for Children and Families ACH - Automated Clearing House ADA - Americans with Disabilities Act AFSCME - American Federation of State, County and Municipal Employees AIMMS - Automated Inventory and Maintenance Management System AIP - Airport Improvement Program ALTC - Aging and Long Term Care APWA - American Public Works Association ARFF - Aircraft Rescue and Fire Fighting ARRA - American Recovery and Reinvestment Act AVL - Automatic Vehicle Location AWC - Association of Washington Cities AWWA - American Water Works Association BOD - Biochemical Oxygen Demand BOR - Bureau of Reclamation BP - Blood Pressure CBC - Council Budget Committee CBD - Central Business District CDBG - Community Development Block Grant CDL - Commercial Drivers License CDY - Committee for Downtown Yakima CED - Community & Economic Development CERB - Community Economic Revitalization Board CEU - Continuing Education Unit CHDO - Community Housing Development Organization Chng - Change Chrg - Charge CIP - Capital Improvement Program or Construction in Progress CIPP - Cured in Place Pipe CLE - Continuing Legal Education COPS - Community Oriented Policing Services CPPB - Certified Professional Public Buyer CPPO - Certified Public Purchasing Officer CPR - Cardiopulmonary Resuscitation CISD - Critical Incident Stress Debriefing CTC - Capitol Theatre Commission CTED - Community Trade and Economic Development D/DPB - Stage 2 Disinfectant/Disinfectant By- products DCS - Division of Child Support DOC - Department of Corrections DOT - Department of Transportation DSHS - Department of Social and Health Services DYBID - Downtown Yakima Business Improvement District DYFI - Downtown Yakima Futures Initiative EAP - Employee Assistance Program EEOC - Equal Employment Opportunity Commission EMS - Emergency Medical Services EMT - Emergency Medical Technician 2012 Adopted Budget • Appendices — 27 ERP - Enforcement Response Plan ERU - Equivalent Residential Unit ESA - Endangered Species Act FEMA - Federal Emergency Management Agency FLSA - Fair Labor Standards Act FMLA - Family and Medical Leave Act FMSIB - Freight Mobility Strategic Investment Board FTA - Federal Transit Administration FTE - Full-time Equivalent FOG - Fat, Oil and Grease GAAP - Generally Accepted Accounting Principles GASB - Governmental Accounting Standards Board GF - General Fund GIS - Geographical Information System GO - General Obligation GPS - Global Positioning System GREAT - Gang Resistance Education and Training HES - Hazard Elimination Safety HHS - Health and Human Services HMA - Healthcare Management Administrators HOME - Home Investment Partnership Program HOPE - Homeownership and Opportunity for People Everywhere HUD - Housing and Urban Development HVAC - Heating, Ventilation & Air Conditioning IAFF - International Association of Firefighters ICMA - International City/County Management Association 28 -Appendices • 2012 Adopted Budget IDIS - Integrated Disbursement Information System IG - Intergovernmental IPSS - Integrated Regional Public Safety Systems ISTEA - Intermodal Surface Transportation and Efficiency Act JAG - Justice Assistance Grant JARPA - Joint Aquatic Resource Permits Application LED - Light Emitting Diode LEOFF - Law Enforcement Officers and Firefighters LID - Local Improvement District LIFT - Local Infrastructure Finance Tool LTD - Long -Term Debt LT2 - Long -Term 2 Enhanced Surface Water Treatment M & O - Maintenance & Operations MDC - Mobile Data Computer MIU - Minor Industrial User MLK - Martin Luther King MOU - Memorandum of Understanding MSAG - Master Street Address Guide NAS - Network Attached Storage NIGP - National Institute of Government Purchasing NIMS - National Incident Management System NPDES - National Pollutant Discharge Elimination System NSP - Neighborhood Stabilization Program O & M - Operations and Maintenance OIC - Opportunities Industrialization Center ONDS - Office of Neighborhood Development Services Op - Operating OSP - Office of State Procurement PACA - Pay and Compensation Adjustment PBIA - Parking and Business Improvement Area PERS - Public Employee Retirement System PFD - Public Facilities District PFDCC - Public Facilities District - Convention Center PFDCT - Public Facilities District - Capitol Theatre PNPPA - Pacific Northwest Public Purchasing Association POG - Priorities of Government POTW - Publicly Owned Treatment Works PPE - Personal Protection Equipment PWTF - Public Works Trust Fund RCO - Recreation and Conservation Office RCW - Revised Code of Washington RDA - Revenue Development Area REET 1 - Real Estate Excise Tax, 1St Quarter REET 2 - Real Estate Excise Tax, 2nd Quarter SAFETEA-LU - Safe, Accountable, Flexible, Efficient Transportation Equity Act: A legacy for Users SAO - State Auditor's Office SCBA - Self Contained Breathing Apparatus SEPA - State Environmental Policy Act SERP - State Environmental Review Process SIED - Supporting Investments in Economic Development SIU - Significant Industrial Users STIP - Six Year Transportation Improvement Program STP - Surface Transportation Program SWAT - Special Weapons and Tactics TAMS - Time and Attendance Management System TIB - Transportation Improvement Board TIE - Toxicity Identification Evaluation TI/RE - Toxicity Identification/Reduction Evaluation TMDL - Total Maximum Daily Loads TOP - Treatment Optimization Performance TPA - Third Party Administrator / Tourist Promotion Area TPP - Transportation Partnerships Program UIC - Underground Injection Control UCR - Uniform Crime Reports UCSS - Utility Customer Service System VSP - Vision Service Plan WAC - Washington Administrative Code WCC - Wastewater Connection Charge WDFW - Washington Department of Fish and Wildlife WET - Whole Effluent Toxicity WETRC - Washington Environmental Training Center WOW - Wastewater Operators of Washington WSDOT - Washington State Department of Transportation WSWRA - Washington State Water Resources Agency WWTP - Wastewater Treatment Plant YAKCORPS - Yakima Consortium for Regional Public Safety YCTV - Yakima Community Television YE - Year End YFD - Yakima Fire Department YPAC/Y-PAC - Yakima Public Affairs Channel 2012 Adopted Budget • Appendices — 29 YPD - Yakima Police Department YPAL - Yakima Police Athletic League YPPA - Yakima Police Patrolman's Association YPR - Yakima Parks & Recreation YTD - Year to Date YVTS - Yakima Valley Transport System YVVCB - Yakima Valley Visitors and Convention Bureau YWCA - Young Women's Christian Association 30 - Appendices • 2012 Adopted Budget CITY OF i!(/hila OBJECT CODE GUIDE Account 110 Salaries and Wages — In accordance with management directive, salaries are again "frozen" for the 2011 budget. Minor changes in the salary accounts may occur because of an individual employee's merit adjustments or eligibility for longevity. Account 120 Overtime — Overtime is primarily due to required operational needs which vary by department. Account 130 Special Pay — This account is used to compensate for service required that is outside of regular job descriptions and/or hours. Account 140 Retirement/Termination Cashout — This account is used to cover retirement cashouts of accrued leave balances. Account 200 Personnel Benefits/Unemployment Compensation Benefits — The personnel benefit accounts include rate increases for the State's Public Employees' Retirement System (PERS) contributions of 33%; medical insurance of 15.8%; dental insurance of 8.8% along with the normal roll -ups (i.e. percentage based benefits, such as social security and pension contributions) related to wage adjustments. Workers' compensation and unemployment insurance rates are unchanged. Account 280 Clothing and Miscellaneous — Items paid for from this account mainly include clothing and uniforms and personal protective equipment required by the position. Account 310 Office and Operating Supplies — Articles purchased directly and consumed by operating departments (i.e. office supplies, chemicals, cleaning supplies, etc.) Account 340 Items Purchased for Resale — This account pays for items purchased for inventory or resale. Account 350 Small Tools and Equipment — Tools and equipment purchases that do not meet the Capital Asset threshold of $5,000. Account 410 Professional Services — Services needed which may be provided by a governmental agency or by private business organizations (i.e. legal, management consulting, custodial cleaning, etc.) Account 420 Communications — This account provides for wireless communication costs, telephone services and postage. Account 430 Transportation/Training — This account includes travel expenses for participation in conferences, meetings and training as required for City staff. Account 440 Advertising — This account provides funds for advertising and programming needs within the City. 2012 Adopted Budget • Appendices — 31 Account 450 Operating Rentals and Leases — This account is used to pay rental and lease expenses for machinery, equipment and buildings. Account 460 Insurance — This line item pays for stop -loss insurance premiums. Account 470 Public Utility Services — This account is used to pay utility costs associated with the operation of facilities including power, natural gas, water, wastewater, stormwater and refuse. Account 480 Repairs and Maintenance — Contracted (external) labor and supplies furnished by contractors (i.e. buildings, improvements, structures, equipment, etc.) Account 490 Miscellaneous — Contractual services not otherwise classified (i.e. dues, subscriptions, registrations, etc.) Account 510 Intergovernmental Professional Services — Expenditures made to other governmental entities for services rendered. Intergovernmental services are limited to those functions normally provided by governments and not by private businesses. Account 530 State/County Taxes — Payments to other governments based on levies against property or income of the government. Account 540 Interfund Taxes and Assessments — Payments to other funds within the government based on levies against property or income of a fund. Account 620 Buildings and Structures — Expenditures which result from the acquisition, construction and improvements of buildings/structures. Account 630 Improvements Other Than Buildings — Expenditures on construction/improvements of roadways, sidewalks, streets and storm drains. Account 640 Machinery and Equipment — Expenditures on computer software/hardware, heavy duty equipment and transportation. Excludes small tools and minor equipment. Account 750 Debt Service/Capital Lease Principal — Debt service principal payments for capital leases or installment purchases. Accounts 780 Intergovernmental Loans — Debt service principal payments for intergovernmental loans. Account 830 Debt Service/External LTD/Interest — Debt service interest payments for intergovernmental loans, leases, etc. Account 950 Interfund Operating Transfer/Rental and Leases — Interfund expenditures for rentals and leases. Account 960 Interfund Insurance Services — This account is used for the City's insurance costs. Account 980 Interfund Garage/Plant Charges — Interfund expenditures for repairs and maintenance. Account 990 Interfund Administrative Charges — Interfund expenditures for administrative services. 32 —Appendices • 2012 Adopted Budget CITY OF i!(/hila SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of the City conform to generally accepted accounting principles as they apply to governmental units. The following is a summary of the more significant policies. BASIS OF PRESENTATION FUND ACCOUNTING The accounts of the City are organized on the basis of funds; each of which is considered a separate accounting entity. The City uses governmental, proprietary and fiduciary funds. The City's resources are allocated to and accounted for in individual funds depending on what they are to be spent for and how they are controlled. BASIS OF ACCOUNTING Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The annual appropriated budgets are adopted on the modified accrual basis of accounting. The modified accrual basis differs from the accrual basis in the following ways: Purchases of capital assets are considered expenditures. Redemption of long-term debt is considered an expenditure when due. Revenues are recognized only when they become both measurable and available to finance expenditures of the current period. Revenues that are measurable but not available are recorded as receivable and offset by deferred revenues. Inventories and pre -paid items are reported as expenditures when purchased. Interest on long-term debt is not accrued but is recorded as an expenditure when due. Accumulated unpaid vacation and sick pay are considered expenditures when paid. For governmental fund types, there are no differences between the budgetary basis and generally accepted accounting principles. Proprietary, non -expendable and pension trust funds require full accrual reporting for financial statement purposes. Budgetary accounts are integrated in fund ledgers for all budgeted funds. Budgets for debt service and capital projects are adopted at the level of the individual debt issue or projects and for fiscal periods that correspond to the lines of debt issues or projects. As stated before, annual appropriated budgets are adopted at the fund level. Subsidiary revenue and expenditure ledgers are used to compare the budgeted amounts with actual revenues and expenditures. As a management control device, the subsidiary ledgers monitor expenditures for individual functions and activities by object class. Appropriations for general and special revenue funds lapse at year-end. 2012 Adopted Budget • Appendices — 33 ENCUMBRANCES Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the governmental funds. Encumbrances are reported in the financial statement as reservations of fund balances since they do not constitute expenditures or liabilities. The City re -appropriates the outstanding encumbrances in the subsequent year. 34 —Appendices • 2012 Adopted Budget CITY OF iiWiilla 2010 GENERAL INFORMATION STATISTICS Date of Incorporation 1886 Form of Government Council -Manager Type of Government Charter City Location Central Washington Land Area 28.7 square miles Rank in Size — State 8 Rank in Size — County 1 Population 91,067 Assessed Valuation $5,389,218,769 City Employees (Full-time Equivalents) 736.80 Election and Voter Registration Number of Precincts 33 Number of Registered Voters 40,629 PROPERTY TAX LEVY Regular Levy $15,816,566 Special Levy $297,000 Total 2009 Property Tax Levy $16,113,566 SALES TAX RATES State 6.50% Transit 0.30% City of Yakima 0.85% Yakima County 0.15% Criminal Justice (County) 0.40% Total Sales Tax Rate 8.20% PARKS AND RECREATION Total Acreage 334.7 Number of Parks 32 Number of Playgrounds 16 Major Facilities: Fisher Golf Course, two swimming pools, (one indoor, one outdoor), two water playground areas, 13 ball fields (five lighted), two skate parks, 24 tennis courts, six soccer fields, Senior Citizen Center, Southeast Center, Tahoma Cemetery. BUS PASSES (1 MONTH) Adult $17.00 Student $12.00 Senior Citizen / Disabled $5.00 LICENSES AND PERMITS ISSUED Business Licenses — sliding scale starts at $42.90 for 1 - 2 employees, maximum of $1,285.20 for over eighty employees 5,721 Regulatory Licenses — Varies from $11.00 to $1,000 484 REQUIRED 1 Year License — Altered $12.00 Senior Citizens Lifetime — Altered $5.00 Senior Citizens Lifetime — Not Altered $30.00 1 Year License — Not Altered $30.00 1 Year License — Not Altered, Renewal $25.00 Disabled / Guide Dog Free Replacement License $5.00 FIRE PROTECTION Commissioned Fire Fighting Personnel 83 Number of Non -Commissioned Personnel 3 Total Number of Fire Personnel 86 POLICE PROTECTION Commissioned Police Personnel 138 Non -Commissioned Police Personnel 51 Total Number of Police Personnel 189 Number of Calls for Service 155 / day UTILITY AND FRANCHISE TAX RATES Electricity, Gas, Telephone (4% Capped @ $4,000 per customer per month) 6% City Utilities — Water, Sewer 14% Refuse 9% TV Cable 6% UTILITY RATES (2 MONTHS) Water — Base Charge $18.58 Each Unit $1.39 Wastewater — Base Charge $29.58 Each Unit $2.59 Refuse (Carry -out Available for Additional Charge) Automated Collection 35 Gallon Cart $18.34 96 Gallon Cart $31.16 Yard Waste 96 Gallon Cart $23.50 Irrigation (per square foot) $.00516 WATER / WASTEWATER CUSTOMER BASE Water (Inside the City) 19,514 Water (Outside the City 137 Total Water Customers 19,651 Wastewater Residential (Inside the City) 22,945 Wastewater Residential (Outside the City) 50 Wastewater Commercial 2,245 Total Wastewater Customers 25,240 * For informational purposes only — not intended for official of legal purposes. 2012 Adopted Budget • Appendices — 35 36 — Appendices • 2012 Adopted Budget