HomeMy WebLinkAbout2012-053 2013 Final BudgetORDINANCE NO. 2012 - 53
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year
2013; and making appropriations for estimated expenditures.
WHEREAS, on or before the 2nd day of November, 2012, a Preliminary Budget
Summary for the City of Yakima for the year 2013 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 2, 2012, the City Council held hearings on the
budget and on parts thereof, and on November 20, 2012, 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 2013 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of
Yakima, Annual Budget - 2013," which is attached hereto as Schedule A and incorporated by
reference herein. There is hereby appropriated for expenditure during the year 2013 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, 2013, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed and approved this 4th day of December,
2012.
ATTEST:
City Clerk
Publication Date: December 7, 27°
Effective Date: January 1, 2013
Micah Cawley, Mayor
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 1
For Meeting of: December 4, 2012
ITEM TITLE:
SUBMITTED BY:
CONTACT
PERSON/TELEPHONE:
Ordinance Adopting a Budget for the City of Yakima,
Washington for 2013
City Manager and the Finance Division
Tony O'Rourke, City Manager
Cindy Epperson, Director of Finance and Budget 576-6771
SUMMARY EXPLANATION:
The attached Ordinance adopting the 2013 Budget for the City of Yakima incorporates all of
the final adjustments. The budget is balanced within existing resources for all funds.
The Preliminary Budget Summary was published for Council and public review on
November 2, and a public hearing on the budget was held on November 20. Each year, City
management continues to review the data included in the Preliminary Budget, and makes
updates for final budget adoption. A memorandum detailing the changes is attached.
After incorporating the changes, these are the highlights of the proposed final 2013 budget:
(a) The Total 2013 City Budget is set at $205,716,635 which is:
• 3.0% less than the amended 2012 Budget of $211,903,669, but 16% more than the
2012 year-end estimate of $177,391,226. Note: The 2012 estimate is significantly less
than the amended budget, primarily because of the timing of capital projects --
unfinished projects are rebudgeted into 2013.
• Approximately $50,000 less than the Preliminary Budget.
(b) The 2013 General Government (Tax -Supported) Budget is $62,105,801 which is:
o An increase of 2.2% or $1,365,410 from the 2012 amended budget of $60,740,391,
(similar to the change from the 2012 year-end estimate).
o Approximately $190,000 more than the 2013 Preliminary Budget, to be supported by
increasing revenue trends in utility and sales taxes.
• Incorporates the elimination of fire inspection fees as approved by Council at their
November 6, 2012 meeting. This leaves the General Government funds projected to
use approximately $175,000 of beginning fund balance.
• Adds one Police Officer to represent the City on the multi -agency Violent Offenders
Task Force.
• Includes fee increases for Engineering and Parks and Recreation, scheduled for
Council adoption at their December 11, 2012 meeting.
The final 2013 budget is presented in Table I, which is a summary by functional grouping
(i.e. general government, operating, capital, etc.) and Exhibit I, which is a more detailed
listing including a three year comparison of expenditures, and 2013 fund balance and
revenues for each fund.
As 2013 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:
Resources in all City Funds
APPROVED FOR
SUBMITTAL:
Other
(specify)
Schedule A
Expiration Date:
Phone:
City Manager
STAFF RECOMMENDATION:
Pass Ordinance
BOARD/COMMISSION RECOMMENDATION:
ATTACHMENTS:
Click to download
❑ Other Budgeted Items Memo
❑ Updated 2013 Proposed Budget
❑ Schedule A - 2013 Annual Budget
❑ Expenditure Budget Comparison
E 2013 Budget by Functioning Group
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Updated 2013 Proposed Budget
(as of 12-4-12)
Since the budget was presented in mid October, we have continued to evaluate what was
included the revenue and expenditure projections for 2013. Following is a list of changes
currently incorporated in the 2013 final budget.
General Government
Revenues
Recent revenue trends are demonstrating an increase in utility taxes and sales tax. Utility taxes
could see an additional $135,000 and sales tax an additional $25,000 in 2013 assuming current
trends continue. An increase in utility tax also generates a $25,000 increase in the transfer to
the Parks and Recreation fund, (as well as a matching increase in the General Fund transfer
account).
In response to Council action at the November 6, 2012 meeting, the new fire inspection fee was
removed from the budget, which was conservatively estimated at $165,000.
These changes net to a total increase in revenue of $20,000.
Expenditures
Payroll: The preliminary budget was developed assuming negotiated wage and benefit
concessions amounting to about $304,000. Negotiations are currently in process, however at
this point in time it does not appear that there are concessions forthcoming in time to be
implemented in 2013. So, for 2013, the benefits were reinstated into the budget, and four (4)
additional vacant positions were removed. The following is a list of these positions, and
explanations of the impact on operations:
• Municipal Court Clerk—Delay filling for 6 months. Fiscal Impact $32,500. The 2013
budget includes the reinstatement of the Municipal Court Cashier, which should free up
4 hours of "clerk" time daily. Since this position has been vacant for a few months in
2012, the Court is willing to determine the effects of the new cashier on operations
before filling this vacancy.
• Corrections Administrative Specialist, Police Department. Fiscal Impact $73,700. The
impact of this loss will result in these duties being shifted to several other members of
the Department. They include: the three Corrections Sergeants, the Home Detention
Specialist and the Chief of Police's administrative assistant. The Police Department will
be able to continue in .this manner provided the Jail operations do not expand or become
more complicated. If this occurs we will have to take a serious look at re -funding the
correctionsadministrative position in order to ensure continuity in completing the
complex duties associated with the jail.
• Computer Client Services Technician, Information Technology (IT). Fiscal Impact
$80,000. IT has already delayed filling of a position until mid -year 2013 in the
preliminary budget. This is an additional position that helps to support all of the
PCs/mobile computers. Elimination of this position could lengthen the response time for
computer support, depending on the timing of service requests.
Page 1 of 3
• Street Maintenance Specialist. Fiscal Impact $61,200. The elimination of the 1 FTE
Street Maintenance vacancy for the 2013 Budget reduces the number of this work group
from a high of 25 in 2009 to a total"of=>20. The other choice was the elimination of a
Signs and Lines Specialist vacancy which would have reduced the total number of
employees in that work group to.2 from a high of 5 two years ago. The choice was
obvious. The impact to services will be the continued deterioration of the City's ability to
provide adequate, if not robust, response to street maintenance and winter weather
services for our 900 lane miles of residential streets and arterials.
An additional Police Officer to participate in the multi -agency Violent Offenders Task Force was
added to start in October, 2013. The additional cost in the 2013 budget is about $20,000, with
the annualized impact estimated to be $97,500.
Minor corrections and payroll updates have also been incorporated.
Non -Payroll: The only change in this category is the $25,000 increase in the transfer section of
General Fund for the increased estimate of utility taxes, as described in the revenue discussion
above.
All of these changes netted to an increase of $190,348 in expenditures, and an increase of
$20,000 in revenues, which subtracted $173,141 from the ending 2013 fund balance. This
reduction is roughly equal to the fire inspection program expense. Per Council direction at the
November 6, 2012 meeting, reserves were authorized to be used to fund this program, pending
further review.
Other Budget Adjustments
Other budget adjustments include:
• The reinstatement of benefits also affected payroll amounts in all operating funds by a
total of about $400,000. Wastewater and Transit represent $124,000 and $72,000
respectively, which is about half of the total. Projected ending balances in the operating
funds remain within minimum levels.
• Water had budgeted a proposed rate increase. After further review, it was determined
that the rate increase could be postponed primarily because the proposed plan included
an aggressive timeline for capital improvements and related new debt service. Water
operating revenues are being reduced by about $285,000. Capital projects and related
state loans were also reduced by about $2 million each over 2012 and 2013. The Water
plan will come back for Council review after year end.
• The Public Facilities District Board reduced its authorized transfer to the Convention
Center operating fund by $11,000, which caused a corresponding reduction in
expenditures.
• The actual purchase of the Fire apparatus was erroneously left out of the 2013 capital
budget, even though the estimated debt service payments were properly included. This
added $375,000 to both expenditure and revenue from debt proceeds in the Fire Capital
Fund.
• The Irrigation Debt Service had an overstatement of $320,000 in revenue and
expenditures in 2012 and revenues only in 2013 so that the 2013 ending balance was
overstated in the preliminary budget by $320,000.
Page 2 of 3
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• The Equipment Rental and Replacement (ERR) Fund did not incorporate the final list of
Police replacement vehicles, causing a reduction of $90,000 in the ERR capital budget.
Also, Code Administration is seeking to replace a light truck, so that $20,000 is being
added to the ERR capital budget, netting to a reduction of $70,000 in expenditures.
• The Risk Management Fund was increased in Tight of recent litigation, to be funded by
----additional --additional operating fund contributions in 2012.
- • The -Central Business District capital fund expenditure budget was increased by $30,000
for a retail study and $50,000 for a downtown master plan, the end result of the
November 15, 2012 study session.
In total, expenditures in non -general government funds were decreased by $700,000 and
revenues decreased by $987,000 in 2012. Expenditures were decreased by a net of $240,700
and revenues were decreased by $2,238,600 in 2013 from the preliminary budget.
Summary
When added to the changes in General Government funds, total expenditures decreased by a
net of ($50,350), and total revenues decreased by ($2,218,600), so that the total citywide
expenditures are $205,716,635, and total citywide revenues are $198,002,295. Even though
some funds are budgeted to use reserves (primarily in the capital funds), all fund balances
remain within minimum guidelines.
The citywide summary tables of the total City 2012 and 2013 have been updated and are
attached for reference.
Page 3 of 3
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C ity ofYaki n a
A nnualBudget-2013
Schedule A
Sum m ary ofAppropriationsby Fund
2013 2013
Estimated Budget Funds %-
Fund Description Resources Appropriations of Budget
000 General Fund $60,920,825 $52,613,085 25.6%
123 Economic Development 458,699 232,332 0.1%
124 Community Development 2,054,609 1,437,393 0.7%
125 Community Relations 1,366,966 922,855 0.4%
127 Community Services 0 0 0.0%
131 Parks & Recreation 4,447,000 4,082,425 2.0%
140 Growth Management 0 0 0.0%
141 Street & Traffic Operations 6,509,096 5,410,291 2.6%
142 Arterial Street 9,195,993 8,935,977 4.3%
143 Transportation Improvement 0 0 0.0%
144 Cemetery 284,466 267,327 0.1%
150 Emergency Services 1,288,166 1,189,923 0.6%
151 Public Safety Communications 3,631,945 3,505,154 1.7%
152 Police Grants 1,048,397 644,878 0.3%
161 Parking.& Business Improvement Area 292,352 180,474 0.1%
162 Trolley (Yakima Interurban Lines) 10,548 3,938 0.0%
163 Front Street Business Improvement Area 7,694 5,000 0.0%
170 Tourist Promotion 1,825,302 1,460,299 0.7%
171 Capitol Theatre 464,847 348,300 0.2%
172 Public Facilities District Revenue - Convention Center 876,599 684,000 0.3%
173 Tourist Promotion Area 735,722 667,000 0.3%
174 Public Facilities District Revenue - Capitol Theatre 568,113 517,000 0.3%
195 Contingency 0 0 0.0%
198 FRS/Capitol Threatre Reserve 242,922 71,927 0.0%
199 Recovery Grants Program 0 0 0.0%
221 L.I.D. Guaranty 80,189 0 0.0%
271 Housing LTGO Note Redemption 0 0 0.0%
272 2002 PFD Convention Center G. 0 Debt 1,189,498 1,017,000 0.5%
273 2002 PFD Convention Center Revenue Bond 0 0 0.0%
281 1985 G.O Div/Dam Redemption 1,301,727 1,290,844 0.6%
282 1998 LTGO Street Bond 0 0 0.0%
283 1994 G. 0 LTD Levy Redemption 616,366 515,625 0.3%
284 1995 G. O. Street, Parks & Fire 482,638 294,600 0.1%
285 1997 G. O. Line of Credit 0 0 0.0%
287 1996 G. O. LTD Levy Redemption 493,620 428,315 0.2%
289 LID Debt Service Control Fund 310,350 285,000 0.1%
321 CBD Capital Improvement 336,203 171,000 0.1%
322 Capitol Theatre Construction 618 0 0.0%
323 Yakima Revenue Development Area 3,652,353 2,509,240 1.2%
331 Parks & Recreation Capital 73,274 25,000 0.0%
332 Fire Capital • 1,022,783 569,896 0.3%
333 Law and Justice Capital 634,010 532,636 0.3%
• 342 Public Works Trust Construction 1,249,157 845,282 0.4%
343 REET 2 Capital Fund 905,153 506,822 0.2%
345 LID Construction Control Fund 0 0 0.0%
expiate 11/26/2012 553 PM
Page 1 oft
C ily ofYakim a
A nnualBudget-2013
Schedule A
Sum m axy ofAppzopriationsby Fund
2013 2013
Estimated Budget Funds
Fund - Description Resources Appropriations of Budget
364 Transit Capital Reserve 1,696,129 545,500 0.3%
370 Convention Center Capital Improvement 735,657 295,000 _ 0.1%
392 Cum. Reserve for Capital Improvement 13,169,320 12,409,500 6.0%
441 Storm Water Operating 2,998,442 2,087,622 1.0%
442 Storm Water Capital 1,273,913 435,000 0.2%
462 Transit 9,592,778 8,042,762 3.9%
471 Refuse 6,004,090 5,545,199 2.7%
472 Wastewater Facility Reserve 989,547 50,000' 0.0%
473 Sewer Operating 21,520,651 19,517,212 9.5%
474 Water Operating 10,164,076 8,546,883 4.2%
475 Irrigation Operating 2,231,150 1,509,163 0.7%
476 Sewer Construction 7,309,653 6,365,000 3.1%
477 Domestic Water Improvement 7,956,294 4,875,000 2.4%
478 Wastewater Facilities 16,473,977 14,040,000 6.8%
479 Irrigation System Improvement 1,338,061 1,033,304 0.5%
481 1998 Water Revenue Bond Reserve 271,607 0 0.0%
482 1968 Water Revenue Bond Reserve 0 0 0.0%
483 1996 Wastewater Revenue Bond Reserve 148,163 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 237,616 232,700 0.1%
487 1968 Water Revenue Bond Redemption 0 0 0.0%
488 1996 Wastewater Revenue Bond Redemp 414,814 414,813 0.2%
489 1991 Water/Sewer Rev Bond Reserve 973,200 0 0.0%
491 2003 Irrigation Revenue Bond Redemption 356,940 321,504 0.2%
492 2003 Irrigation Revenue Bond Reserve 0 0 0.0%
493 2003 Sewer Revenue Bond Redemption 1,233,236 1,158,544 0.6%
494 2003 Sewer Revenue Bond Reserve 208,872 0 0.0%
512 Unemployment Compensation 468,826 293,796 0.1%
513 Employees Health Benefit 14,202,631 11,628,854 5.7%
514 Workers' Compensation 2,033,537 1,244,636 0.6%
515 Risk Management 4,546,415 3,846,337 1.9%
516 Wellness/EAP Fund 159,316 93,700 0.0%
551 Equipment Rental 10,176,394 5,813,480 2.8%
555 Environmental Fund 454,272 192,950 0.1%
560 Public Works Administration 1,560,829 1,142,645 0.6%
610 Cemetery Trust 631,920 5,500 0.0%
612 Firemen's Relief & Pension 2,247,194 1,347,493 0.7%
632 YAKCORPS Agency Fund 582,844 511,700 0.2%
Total City Budget $253,055,092 $205,716,635 100.0%
erp/¢e 11/26/2012 5 53 PM
Page 2 of 2
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2012 vs. 2013
EXPENDITURE BUDGET COMPARISON
2012 12 vs. '13
Year -End 2013 Budget
Fund Estimate Budget % Change
General $51,327,216 $52,613,085 2.5%
Parks 3,970,318 4,082,425 2.8%
Street & Traffic 5,194,342 5,410,291 4.2%
General Government Total (1) 60,491,876 62,105,801 2.7%
Utilities/Other Operating 65,546,479 64,463,789 (1.7%)
Capital Improvement 26,549,241 54,144,157 103.9%
Contingency/Risk Management 3,124,404 3,918,264 25.4%
Employee Benefit/Self-Insurance 14,094,451 14,608,479 3.6%
General Obligation Bonds Debt Service 3,235,336 3,546,384 9.6%
LID Debt Service 285,000 285,000 0.0%
Water/Sewer Revenue Bonds Debt Service 2,861,214 2,127,561 (25.6%)
Trust and Agency Funds 503,225 517,200 2.8%
Total - Citywide Budget t2' $176,691,226 $205,716,635 16.4%
Table I
(1) General Government - The 2013 General Government expenditure budget is approximately $1.6 million or 2.7% above the
2012 year-end estimate budget.
(2) Citywide Expenditures - The Citywide Expenditure budget is approximately $29.0 million or 16.4% above the 2012 year-end
estimate.
2013 PROPOSED BUDGET
GENERAL GOVERNMENT RESERVE SUMMARY*
2013 2013 2013 2013
2013 2013 2013 Exp Est Bal vs Estimated Ending
Projected Proposed Estimated as % of 2013 Prop Ending Bal vs.
Fund/Description Revenue Expenditures Balance Rev Expenditure Balance Budget
General Fund $52,437,635 $52,613,085 ($175,450) 0.3% $8,483,190 $8,307,740 15.8%
Parks & Recreation 4,083,765 4,082,425 1,340 0.0% 363,235 364,575 8.9%
Street & Traffic Fund 5,411,260 5,410,291 969 0.0% 1,097,836 1,098,805 20.3%
Total General Government $61,932,660 $62,105,801 ($173,141) 0.3% $9,944,261 $9,771,120 15.7%
* Reserve balance assuming 2013 expenditures are fully funded from reserves.
CITY OF YAKIMA
2013 BUDGET BY CITY FUNCTIONAL GROUPING
2011
Actual
Expenditures
2012
Amended
Budget
2012
Year -End
Estimate
2013 2013 2013
Preliminary vs 2012 Beginning
Budget Amended Fund Balance
2013
Projected
Revenue
Page 1 04
2013
Est. Ending
Fund Balance
General Government
City Council
City Manager
State Examiner
Records
Financial Services
Human Resources
Legal
Municipal Court
Purchasing
Hearing Examiner
Environmental Planning
Code Administration
Indigent Defense
Economic Development
Police
Fire
Police Pension
Engineering
City Hall Maintenance
Information Systems
Utility Services
Intergovernmental
Nonrecurring Expenses
Transfers
Total General Fund
Parks & Recreation
Street & Traffic Operations
Total General Government Funds
$ 193,161 $ 235,214 $
484,875 367,925
114,212 106,000
412,182 513,172
1,395,184 1,423,068
446,132 449,628
1,046,653 1,127,361
1,151,934 1,256,587
447,447 527,535
12,405 31,000
643,195 622,101
1,255,438 1,208,765
471,740 481,000
22,412,167 24,303,966
8,747,587 9,380,495
1,471,511 1,186,350
730,127 702,274
346,080 357,016
2,488,928 2,447,396
1,218,380 1,342,110
256,848 240,299
193,841
2,311,919 3,231,275
232,500
367,336
106,000
529,455
1,429,750
448,877
1,124,131
1,228,681
527,195
26,000
593,153
1,211,149
485,000
24,229,400
9,321,562
1,263,744
681,897
357,104
2,388,818
1,319,890
243,299
3,212,275
$ 284,751
366,555
110,000
491,070
1,478,418
459,969
1,287,573
1,384,004
541,244
26,000
460,502
1,338,032
833,500
367,216
25,309,932
9,865,187
1,297,225
686,172
372,923
2,264,038
1,324,950
291,549
(730,000)
2,502,275
48,251,946 51,540,537
4,194,991 4,000,697
5,211,134 5,199,157
51,327,216
3,970,318
5,194,342
52,613,085
4,082,425
5,410,291
57,658,071 60,740,391
el, 2012,11 32 AM PD FC onvert19591 Extubit_1--R vs3 0 ,d xmc
60,491,876
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62,105,801
21.1%
(0.4%)
3.8%
(4.3%)
3.9%
2.3%
14.2%
10.1%
2.6%
(16.1%)
(26.0%)
10.7%
73.3%
n/a
4.1%
5.2%
9.3%
(2.3%)
4.5%
(7.5%)
(1.3%)
21.3%
n/a
(22.6%)
2.1%
2.0%
4.1%
2.2%
8,483,190 52,437,635 8,307,740
363,235 4,083,765 364,575
1,097,836 5,411,260 1,098,805
9,944,261 61,932,660 9,771,120
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2011
Actual
Expenditures
2012 2012
Amended Year -End
Budget Estimate
Page 2of4
2013 2013 2013 2013 2013
Preliminary vs 2012 Beginning Projected Est. Ending
Budget Amended Fund Balance Revenue Fund Balance
Other Operating/Enterprise
Economic Development 323,706 351,636 270,443 232,332 (33.9%) 229,699 ' 229,000 226,367
Community Development 2,795,552 3,590,419 3,520,692 1,437,393 (60.0%) 643,199 1,411,410 617,216
Community Relations 575,933 594,554 533,298 922,855 55.2% 845,216 ' 521,750 444,111
Community Services 82,320 - n/a - - -
Growth Mgmt/Commute Trip Red Fund 23,116 - - n/a - - -
Cemetery 259,983 265,699 265,305 267,327 0.6% 31,916 252,550 17,139
Emergency Services 1,121,899 1,222,030 1,184,898 1,189,923 (2.6%) 93,140 1,195,026 98,243
Public Safety Communications 3,005,894 3,558,224 3,413,756 3,505,154 (1.5%) 363,617 3,268,328 126,791
Police Grants 1,147,768 1,174,399 1,113,018 644,878 (45.1%) 403,686 644,711 403,519
Downtown Improvement District 231,655 235,962 158,462 180,474 (23.5%) 112,012 180,340 111,878
Trolley (Yakima Interurban Lines) 36,103 75,021 74,581 3,938 (94.8%) 8,930 1,618 6,610
Front Street Business Improvement Area 3,531 6,298 6,298 5,000 (20.6%) 4,159 3,535 2,694
Tourist Promotion 1,408,969 1,447,373 1,442,237 1,460,299 0.9% 357,052 1,468,250 365,003
Capitol Theatre 285,527 346,200 346,197 348,300 0.6% 105,670 359,177 116,547
Public Facilities District Revenue-Conver 604,381 719,000 719,000 684,000 (4.9%) 175,849 700,750 192,599
Tourist Promotion Area 413,459 636,000 630,000 667,000 4.9% 68,722 667,000 68,722
Public Facilities District Revenue -Capitol 469,486 517,000 517,000 517,000 0.0% 39,613 528,500 51,113
Recovery Program Grants 345,521 73,905 73,905 (100.0%) - - -
Storm Water Operating 1,983,311 2,243,246 2,129,245 2,087,622 (6.9%) 963,442 2,035,000 910,820
Transit 7,389,946 7,777,953 7,777,278 8,042,762 3.4% 1,543,583 8,049,195 1,550,016
Refuse 4,900,989 5,410,763 5,351,335 5,545,199 2.5% 530,590 5,473,500 458,891.
Sewer Operating 18,445,018 19,437,140 19,292,863 19,517,212 0.4% 866,735 20,653,916 2,003,439
Water Operating 7,596,797 8,226,296 8,107,975 8,546,883 3.9% 1,905,976 8,258,100 1,617,193
Irrigation Operating 1,492,488 1,444,937 -1,431,415 1,509,163 4.4% 548,050 1,683,100 721,987
Equipment Rental 5,365,398 . 5,743,729 5,730,510 5,813,480 1.2% 4,522,736 5,653,658 4,362,914
Environmental Fund 342,950 277,339 277,339 192,950 (30.4%) 304,272 150,000 261,322
Public Works'Administration 1,125,645 1,185,478 1,179,429 1,142,645 (3.6%) 413,391 1,147,438 418,184
Total Other Operating/Enterprise 61,777,345 66,560,601 65,546,479 64,463,789 (3.2%) 15,081,255 64,535,852 15,153,318
ecp 11/27/2012 1132 A M PD FC onvest19591 Exhxkx
2011
Actual
Expenditures
2012 2012
Amended Year -End
Budget Estimate
Page3 of 4
2013 2013 2013 2013 2013
Preliminary vs 2012 Beginning Projected Est. Ending
Budget Amended Fund Balance Revenue Fund Balance
Capital Improvement
Arterial Street 2,390,946 4,554,478 3,873,024 8,935,977 96.2% 325,671 8,870,322 260,016
C.B.D. Capital Improvement 106,630 132,277 64,545 171,000 29.3% 336,203 - 165,203
Capitol Theatre Construction 127,406 3,202 3,202 - (100.0%) 618 - 618
Yakima Revenue Development Area 196,375 2,011,006 1,158,466 2,509,240 24.8% 802,353 2,850,000 1,143,113
Parks & Recreation Capital 778,021 834,749 834,000 25,000 (97.0%) 73,274 - 48,274
Fire Capital 636,989 347,722 347,722 569,896 63.9% 222,033 800,750 452,887
Law & Justice Capital 820,348 1,056,115 1,039,347 532,636 (49.6%) 274,124 359,886 101,374
Public Works Trust Construction 655,035 718,382 627,276 845,282 17.7% 637,851 611,306 403,875
REET 2 Capital Construction 933,317 506,822 506,822 506,822 0.0% 378,153 527,000 398,331
L.I.D. Construction Control - - n/a -
Storm Water Capital 190,125 633,000 402,945 435,000 (31.3%) 953,913 320,000 838,913
Transit Capital Reserve 474,511 685,000 260,500 545,500 (20.4%) 1,077,879 618,250' 1,150,629
Convention Center Capital Improvement 377,215 216,934 216,934 295,000 36.0% 515,157 220,500 440,657
Cum. Reserve for Capital Improvement 12,163,709 9,432,249 2,391,249 12,409,500 31.6% 2,441,320 10,728,000 759,820
Wastewater Facilities Capital Reserve 42,261 50,000 50,000 50,000 0.0% 839,047 150,500 939,547
Sewer Construction 1,011,268 6,418,253 2,678,000 6,365,000 (0.8%) 6,109,653 1,200,000 944,653
Domestic Water Improvement 1,706,676 4,865,000 731,375 4,875,000 0.2% 3,356,294 4,600,000 3,081,294
Wastewater Facilities 1,533,538 15,855,000 9,714,280 14,040,000 (11.4%) 2,692,477 13,781,500 2,433,977
Irrigation System Improvement 2,453,799 4,115,554 1,649,554 1,033,304 (74.9%) 129,561 1,208,500 304,757
Total Capital Improvement 26,598,169 52,435,743 26,549,241 54,144,157 3.3% 21,165,581 46,846,514 13,867,938
Contingency/Operating Reserves
Contingency Fund 42,613 200,000 - - (100.0%)
FRS/Capitol Theatre Reserve 71,927 71,927 71,927 71,927 0.0% 242,422 500 170,995
Risk Management 2,781,536 9,914,259 3,052,477 3,846,337 (61.2%) 960,415 3,586,000 700,078
Total Contingency/Operating Reserves 2,896,076 10,186,186 3,124,404 3,918,264 (61.5%) 1,202,837 3,586,500 871,073
Employee Benefit Reserves
Unemployment Compensation 207,224 318,064 212,964 293,796 (7.6%) 291,826 177,000 175,030
Employees Health Benefit 11,047,905 11,469,378 11,424,885 11,628,854 1.4% 2,207,631 11,995,000 2,573,777
Workers' Compensation 1,319,074 1,363,785 1,064,710 1,244,636 (8.7%) 1,015,537 1,018,000 788,901
Wellness/EAP Fund 54,722 92,000 83,330 93,700 1.8% 99,316 60,000 65,616
Firemen's Relief & Pension 1,461,967 1,344,057 1,308,562 1,347,493 0.3% 866,694 1,380,500 899,701
Total Employee Benefit Reserves 14,090,892 14,587,284 14,094,451 14,608,479 0.1% 4,481,004 14,630,500 4,503,025
42012 1132 A M PD FC onvertl959 1 Exhubit_l.�ty 1 O zd x19c
•
• • •
2011
Actual
Expenditures
2012 2012
Amended Year -End
Budget Estimate
Page 4 of
2013 2013 2013 2013 2013
Preliminary vs 2012 Beginning Projected Est. Ending
Budget Amended Fund Balance Revenue Fund Balance
Trust and Agency Funds
Cemetery Trust
YakCorps Agency Fund
Total Trust and Agency Funds
Debt Service
L.I.D. Guaranty
PFD Debt Service
General Obligation Bonds
L.I.D. Debt Service
Water-Irrigation/SewerBonds
Total Debt Service
9,811
121,514
131,325
1,014,136
2,221,940
155,933
2,862,053
6,254,062
Total City Budget $ 169,405,940
erp 11/ 27/20121142 A M PD FC onvert19591 .Exhbit_ljtvsi 0ndxlsic
5,500 5,500
497,725 497,725
5,500 0.0% 615,420 16,500 626,420
511,700 0.0% 71,144 511,700 71,144
503,225 503,225
1,018,253
2,331,083
285,000
3,255,903
1,018,253
2,217,083
285,000
2,861,214
517,200 2.8% 686,564 528,200 697,564
n/a 80,139 50 80,189
1,017,000 (0.1%) 171,904 1,017,594 172,498
2,529,384 8.5% 373,612 2,520,739 364,967
285;000 0.0% 36,350 274,000 25,350
2,127,561 (34.7%) 1,829,290 2,129,686 1,831,415
6,890,239 6,381,550
5,958,945 (13.5%) 2,491,295 5,942,069 2,474,419
$ 211,903,669 $ 176,691,226
$ 205,716,635 (2.9%) $ 55,052,797 $ 198,002,295 $ 47,338,457
2013
MoptedBu6get
Yakima
WASHINGTON
CRY OF (Yakima
2013 ADOPTED BUDGET
Insurance
& Risk Mgmt
$13.0 Million
Equipment Rental
$5.7 Million Police, Courts, Fire
$42.6 Million
Water & Irrigation
$18.2 Million
Wastewater
$31.4 Million$7.1 Million
Funds
Comm &Tech
Other144t.°6°.
& Other Svcs
Operating
$16.6 Million
Streets, Eng, Plan &
$5.7 Million
Codes
use
Com &Econ
Development
$2.2 Million
Debt Service
$6.3 Million
Ref
$5.4 Million
City Administration
$6.4 Million
Transit
$8.4 Million
Stormwater
$2.5 Million
Capital
Improvement
$16.8 Million
$205.7 MILLION
Parks & Recreation
$4.0 Million
CITY OF (MO/1W
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
Tony O'Rourke City Manager
Jeff Cutter City Attorney
Susan Woodard Municipal Court Presiding Judge
Cindy Epperson Director of Finance & Budget
Steve Osguthorpe Director of Community Development
Dominic Rizzi Police Chief
Dave Willson Fire Chief
Debbie Cook Director of Utilities & Engineering
Chris Waarvick Director of Public Works
129 North Second Street
Yakima, WA 98901
(509) 575-6000
www.ci.yakima.wa.us
CRY OF Takima
2013 ADOPTED BUDGET
TABLE OF CONTENTS
CITYWIDE SUMMARIES
BUDGET BY DEPARTMENT
CITY MANAGEMENT
LEGAL
MUNICIPAL COURT
FINANCE / INTERGOVERNMENTAL
COMMUNITY AND ECONOMIC DEVELOPMENT
POLICE DEPARTMENT
FIRE DEPARTMENT
UTILITIES & ENGINEERING
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
CITYWIDE SUMMARIES
This section contains information presented for a quick summary of the 2013 budget.
Budget Highlights - A quick summary of the adopted budget.
Budget Ordinance - The final budget ordinance and appropriations as adopted by Council at
the December 4, 2012 Council meeting.
Permanent Budgeted Positions - A 3 year comparison of authorized personnel by operating
division/fund.
Double Budgeting - Lists the revenues in the 2013 budget which are programmed to be
transferred from another City fund. (Also 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.
Resource and Expenditure Detail - This information, presented by fund, pulls together data
(often multi-year) for comparative purposes, and is the bridge that adds more detail to the
overall City discussion, yet pulls out different aspects of account detail. It should be noted that
there is not much narrative discussion of the data presented in the fund summaries - most
questions that would arise from reviewing this section should be answered in the individual
fund detail narratives.
2013 Adopted Budget • Citywide Summaries —1
2 — Citywide Summaries • 2013 Adopted Budget
BUDGET HIGHLIGHTS
INTRODUCTION
The Fiscal Year (FY) 2013 Annual Budget was adopted on December 4, 2012. This budget is
balanced and responsive to the City Council's strategic priorities and the community's needs. By
allocating resources and expenses following the 5 -year plan, we believe the City will successfully
meet the challenges before it, and set the stage for continued success in the future.
BUDGET IN BRIEF
The expenditure budget
for FY 2013 for all funds is
$205,716,635. This
represents an increase of
$29.03 million or 16.4%
more than the 2012 Year -
End Estimate.
The estimated resources for
all funds are $253,055,092.
This represents an increase
of $21.3 million or 9.2%
more than the 2012 Year -
End Estimate.
Fund
2012
Year -End
Estimate
2013
Budget
General $51,327,216 $52,613,085
Parks 3,970,318 4,082,425
Streets & Traffic 5,194,342 5,410,291 4.2°0
General Government Total(1) $60,491,876 $62,105,801
Utilities/Other Operating 65,546,479 64,463,789 (1.7°o)
Capital Improvement 26,549,241 54,144,157 103.9°
Contingency/Risk Management 3,124,404 3,918,264 25.4°0
Employee Benefit Reserves 14,094,451 14,608,479 3.6°0
General Obligation Bond Debt Svc 3,235,336 3,546,384 9.6°0
Utility Revenue Bond Debt Service 3,146,214 2,412,561 (23.3°0)
Trust and Agency Funds 503,225 517,200
Total - Citywide Budget(2) $176,691,226 $205,716,635 16.4°0
12 vs. 13
Budget
Change
2.5°0
2.8°0
2.7°o
2.8°0
Some features of the Fiscal Year 2013 budget that should be noted are:
Revenues
The property tax levy for FY 2013 will be $3.083 per $1,000 of assessed value, an increase of
$0.0271 or 0.89% over the current rate.
The voter -approved debt service levy rate is virtually unchanged. It will decrease slightly
from $0.05448 to $0.0532.
The combined general operating and debt service levy rate is $3.136 per $1,000 of assessed
value, an increase of $0.0257 or .83%.
A 5.1% Wastewater rate increase approved in December 2011 will add approximately $3.81
bimonthly for an average single family residence. This is the 2nd year of a 3 year rate increase.
A 5.5 % Irrigation operating rate increase approved in December 2010 will add
approximately $1.28 bimonthly for an average single family residence. This is the 3rd year of
a 4 year rate increase.
Personnel
727.17 total proposed full-time (FTE) positions in all funds for
Fiscal Year 2013.
A net increase of 1.7 FTE's from 2012. Public Safety added a net
7 positions, while all other city operations reduced a net of 5.3.
Refer to Permanent Budget Positions in this section of this
Budget for more information.
Since the recession started in
late 2008, General
Government is operating with
a net total of 36 fewer FTE's in
2013, a reduction of 8.1%
2013 Adopted Budget • Citywide Summaries - 3
Capital Improvements
The City will invest $54.1 million in FY 2013 to address its capital needs.
FINANCIAL CONDITION
Despite several years of downward pressure on revenues mainly due to tax relief legislation and
the economic recession, Yakima continues to maintain fiscal stability.
Bond Ratings
The City is proud of affirming a "AA-" on its water and wastewater utilities, and an "A+" rating on
its general obligation bonds from Standard and Poors in 2012. Good ratings mean the City's
general obligation bonds are considered to be of high investment quality, which translates into
lower interest rates and corresponding lower interest payments.
Revenues
Ad valorem taxes - To ensure its long-term financial success, the City adopted its operating
property tax levy at rate of $3.083 per $1,000 of assessed value in Fiscal Year 2013. The State law
allows the City to impose 1% above the prior year levy, plus levies for new construction and
annexations. The City will collect $286,000 more revenue in FY 2013 than it did in FY 2012.
The City's sales, franchise, and other demand -driven revenues fluctuate with the economy. As the
City has learned over the past few years, a slumping economy leads to lower retail sales, which in
turn, translates to lower sales tax revenue. Less traveling leads to lower fuel tax revenue. Declining
economic growth leads to less construction, less renovation, fewer home improvements, and thus
declining revenue. Positive economic growth, on the other hand, promises to reverse this trend.
Most economists are expecting the economy to grow at a modest rate during the coming year.
However, rather than growth returning to normal levels quickly, the economy will move slowly but
steadily upward. The City has, therefore, adopted a moderate growth philosophy for FY 2013
revenue estimates.
An in-depth discussion of the City's revenue trends can be found in the General Government Funds:
Revenue Trends section of the 2013 Preliminary Budget Summary.
MAJOR POLICY CONSIDERATIONS
The current recession continues to present a strong headwind, and the lethargic economic recovery
only exacerbates the City's financial pressures. According to most economists, the economy's key
bellwether, the Gross Domestic Product (GDP), is forecast to grow only 1% to 1.5% annually.
5 -Year Plan
During the depths of the recession, the City adopted Priorities of Government (POG) strategy.
While this was an appropriate strategy for the time, a new financial strategy was necessary to place
the City in the most advantageous position to embrace the economic recovery.
To that end, the 5 -Year Plan has been implemented. The City must focus on permanent, long-term
structural budget solutions to ensure current and future balanced budgets and financial
sustainability. Key points in the plan are:
4 — Citywide Summaries • 2013 Adopted Budget
Departmental Reorganization.
Institution of a 2% vacancy rate.
Attrition/vacancy of eight (8) positions.
Airport fire service modified by transferring three (3) firefighters staffing the Airport Rescue
Fire Fighting (ARFF) apparatus at the Yakima Airport to three vacant fire station positions,
thereby filling three existing vacancies.
Despite economic hurdles, the City must continue to invest in its core strategic priorities. To that
end, the following new initiatives have been funded to address and advance the City Council's five
strategic priorities in the 5 -Year Plan.
Public Safety
Expanded the Police Gang Unit and added a police officer to the violent offenders task
force.
Addressed a mandate to reduce indigent defense caseloads by instituting a pre -filing
diversion program and a prosecution charging unit.
Reinstate Fire Code Inspector program.
Purchase of a replacement Fire Apparatus.
Add two 9-1-1 Calltaker positions.
Economic Development
Addition of an Economic Development Manager.
Additional funding for special events in the Downtown.
Airport Commercial Service consultant.
Investment in Infrastructure.
Built Environment
Added $350,000 for debt service on a $5 million borrowing to improve roads, focusing on
arterial and collector streets throughout the City.
Support of a volunteer coordinator to address Graffiti Abatement.
Begin construction on the 2nd phase of a railroad grade separation project.
Continue the Water and Wastewater capital improvement programs.
More information on this portion of the 5 -Year Plan can be found in the Introduction section of the
2013 Preliminary Budget Summary.
Although the City of Yakima is slowly coming out of the worst economic recession in recent
history, the Five Year Financial Plan represents a prudent and balanced strategy for meeting its
fiscal challenges.
2013 Adopted Budget • Citywide Summaries - 5
2013 EXPENDITURE BUDGET BY FUND
($205.8 MILLION)
Contingency/
Risk
Management
$3.8
1.9%
Capital
Improvement
$54.8
26.6%
General
Obligation Utilities/Other
Bond Debt Svc Operating
$3.8 $64.2
1.9% 31.2%
Employee
Benefit
Reserves
$14.6
7.1%
Utility
Revenue
Bond
Debt Svc
$2.1
1.0
Trust and
Agency
Funds
$0.5
0.2
General
$52.4
25.5%
Parks
$4.1
2.0
Street &
Traffic
$5.4
2.6%
2013 REVENUE BUDGET BY FUND
($200.2 MILLION)
Contingency/
Risk
Management
$3.6
1.8%
Capital
Improvement
$48.5
24.2%
Employee
Benefit
Reserves
$14.6
7.3%
Utility
Revenue
Bond
Debt Svc
$2.5
1.2%
Trust and
Agency
Funds
$0.5
0.3
General
$52.4
26.2%
Parks
$4.1
2.0
Street &
Traffic
$5.4
2.7%
General
Obligation Utilities/Other
Bond Debt Svc Operating
$3.8 $64.8
1.9% 32.4%
6 - Citywide Summaries • 2013 Adopted Budget
BUDGET ORDINANCE
ORDINANCE NO. 2012 - 53
AN ORDINANCE adopting a budget for the City of Yakima; Washington, for the year
2013: and making appropriations for estimated expenditures.
WHEREAS, on or before the 2nd day of November, 2012, a Preliminary Budget
Summary for the City of Yakima for the year 2013 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 2, 2012, the City Council held hearings on the
budget and on parts thereof, and on November 20, 2012, 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, ail 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 2013 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of
Yakima, Annual Budget - 2013," which is attached hereto as Schedule A and incorporated by
reference herein. There is hereby appropriated for expenditure during the year 2013 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, 2013, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed and approved this 41h day of December,
2012.
ATTEST:
Res i
,c
City Clerk
Publication Date: December 7, 2'
Effective Date: January 1, 2013
Micah Cawley, Mayor
2013 Adopted Budget • Citywide Summaries — 7
ANNUAL BUDGET - 2013
SUMMARY OF APPROPRIATIONS BY FUND
2013 2013
Estimated Budget Funds %
Fund Description Resources Appropriations of Budget
000 General Fund $60,920,825 $52,613,085 25.6%
123 Economic Development 458,699 232,332 0.1%
124 Community Development 2,054,609 1,437,393 0.7%
125 Community Relations 1,366,966 922,855 0.4%
127 Community Services 0 0 0.0%
131 Parks & Recreation 4,447,000 4,082,425 2.0%
140 Growth Management 0 0 0.0%
141 Street & Traffic Operations 6,509,096 5,410,291 2.6%
142 Arterial Street 9,195,993 8,935,977 4.3%
143 Transportation Improvement 0 0 0.0%
144 Cemetery 284,466 267,327 0.1%
150 Emergency Services 1,288,166 1,189,923 0.6%
151 Public Safety Communications 3,631,945 3,505,154 1.7%
152 Police Grants 1,048,397 644,878 0.3%
161 Parking & Business Improvement Area 292,352 180,474 0.1%
162 Trolley (Yakima Interurban Lines) 10,548 3,938 0.0%
163 Front Street Business Improvement Area 7,694 5,000 0.0%
170 Tourist Promotion 1,825,302 1,460,299 0.7%
171 Capitol Theatre 464,847 348,300 0.2%
172 Public Facilities District Revenue - Convention Center 876,599 684,000 0.3%
173 Tourist Promotion Area 735,722 667,000 0.3%
174 Public Facilities District Revenue - Capitol Theatre 568,113 517,000 0.3%
195 Contingency 0 0 0.0%
198 FRS/Capitol Theatre Reserve 242,922 71,927 0.0%
199 Recovery Grants Program 0 0 0.0%
221 LID Guaranty 80,189 0 0.0%
271 Housing LTGO Note Redemption 0 0 0.0%
272 2002 PFD Convention Center G. O. Debt 1,189,498 1,017,000 0.5%
273 2002 PFD Convention Center Revenue Bond 0 0 0.0%
281 1985 GO Div/Dam Redemption 1,301,727 1,290,844 0.6%
282 1998 LTGO Street Bond 0 0 0.0%
283 1994 G. O. LTD Levy Redemption 616,366 515,625 0.3%
284 1995 G. O. Street, Parks & Fire 482,638 294,600 0.1%
285 1997 G. O. Line of Credit 0 0 0.0%
287 1996 G. O. LTD Levy Redemption 493,620 428,315 0.2%
289 LID Debt Service Control Fund 310,350 285,000 0.1%
321 CBD Capital Improvement 336,203 171,000 0.1%
322 Capitol Theatre Construction 618 0 0.0%
323 Yakima Revenue Development Area 3,652,353 2,509,240 1.2%
331 Parks & Recreation Capital 73,274 25,000 0.0%
332 Fire Capital 1,022,783 569,896 0.3%
333 Law and Justice Capital 634,010 532,636 0.3%
342 Public Works Trust Construction 1,249,157 845,282 0.4%
8 - Citywide Summaries • 2013 Adopted Budget
2013 2013
Estimated Budget Funds %
Fund Description Resources Appropriations of Budget
343 REET 2 Capital Fund 905,153 506,822 0.2%
345 LID Construction Control Fund 0 0 0.0%
364 Transit Capital Reserve 1,696,129 545,500 0.3%
370 Convention Center Capital Improvement 735,657 295,000 0.1%
392 Cum. Reserve for Capital Improvement 13,169,320 12,409,500 6.0%
441 Storm Water Operating 2,998,442 2,087,622 1.0%
442 Storm Water Capital 1,273,913 435,000 0.2%
462 Transit 9,592,778 8,042,762 3.9%
471 Refuse 6,004,090 5,545,199 2.7%
472 Wastewater Facility Reserve 989,547 50,000 0.0%
473 Sewer Operating 21,520,651 19,517,212 9.5%
474 Water Operating 10,164,076 8,546,883 4.2%
475 Irrigation Operating 2,231,150 1,509,163 0.7%
476 Sewer Construction 7,309,653 6,365,000 3.1%
477 Domestic Water Improvement 7,956,294 4,875,000 2.4%
478 Wastewater Facilities 16,473,977 14,040,000 6.8%
479 Irrigation System Improvement 1,338,061 1,033,304 0.5%
481 1998 Water Revenue Bond Reserve 271,607 0 0.0%
482 1968 Water Revenue Bond Reserve 0 0 0.0%
483 1996 Wastewater Revenue Bond Reserve 148,163 0 0.0%
484 1991 Water/Wastewater Rev Bond Redemption 114,528 0 0.0%
485 Apple Tree Bond 0 0 0.0%
486 1998 Water Revenue Bond Redemption 237,616 232,700 0.1%
487 1968 Water Revenue Bond Redemption 0 0 0.0%
488 1996 Wastewater Revenue Bond Redemption 414,814 414,813 0.2%
489 1991 Water/Sewer Rev Bond Reserve 973,200 0 0.0%
491 2003 Irrigation Revenue Bond Redemption 356,940 321,504 0.2%
492 2003 Irrigation Revenue Bond Reserve 0 0 0.0%
493 2003 Sewer Revenue Bond Redemption 1,233,236 1,158,544 0.6%
494 2003 Sewer Revenue Bond Reserve 208,872 0 0.0%
512 Unemployment Compensation 468,826 293,796 0.1%
513 Employees Health Benefit 14,202,631 11,628,854 5.7%
514 Workers' Compensation 2,033,537 1,244,636 0.6%
515 Risk Management 4,546,415 3,846,337 1.9%
516 Wellness/EAP Fund 159,316 93,700 0.0%
551 Equipment Rental 10,176,394 5,813,480 2.8%
555 Environmental Fund 454,272 192,950 0.1%
560 Public Works Administration 1,560,829 1,142,645 0.6%
610 Cemetery Trust 631,920 5,500 0.0%
612 Firemen's Relief & Pension 2,247,194 1,347,493 0.7%
632 YAKCORPS Agency Fund 582,844 511,700 0.2%
Total City Budget $253,055,092 $205,716,635 100.0%
2013 Adopted Budget • Citywide Summaries - 9
10 — Citywide Summaries • 2013 Adopted Budget
PERMANENT BUDGETED POSITIONS
The permanent budgeted work force of 2013 is 727.2, a total net increase of 1.7 FTE's from the 2012
Amended budget. In the General Government classifications (General Fund, Parks and Recreation
Fund and Street Fund) the permanent budgeted positions are 471.2, a net of reduction of 2.0 from
2012. The changes in permanent budgeted positions are related to the transfer of 5 Water Service
Specialists to the Water Operating Fund, the deletion of 4 positions due to budget constraints and
the addition of 8 positions, including 3 Police Officers.
Cumulatively, General Government has reduced by a net of 2.88 positions in the 2 years since 2011.
About 10.5 FTE's were added citywide in 2013 - 3 Police Officers and 2 civilian positions in Police
Department, two Fire code Inspectors, two 9-1-1 Call Takers, one position each in Legal, Municipal
Court, and Engineering.
Correspondingly, a total of 8.80 FTE's were eliminated as a cost savings measure - one each in
Planning, Police (non-commissioned), Fire, Information Technology, Streets, Community
Development, Water, Irrigation, and Public Works Administration.
Management continues to take into consideration the City's strategic priorities and fiscal
sustainability when proposing staffing recommendations to accommodate Federal and State
mandates and provide adequate support services.
The 2013 Preliminary Budget includes negotiated settlements for the Yakima Police Management
Unit. The Management, Supervisory, Confidential unit waived any increase in 2013 that would
have been the result of the pay and compensation adjustment (PACA) calculation. However, the
2013 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
Teamsters Units:
Corrections Sergeants
Public Works Supervisors
Public Works Division Managers
Employees
278
56
75
18
17
3
135
8
77
3
47
5
Status on 2/12/13
In Negotiation
In Negotiation
Settled
Settled
Settled
Settled
Settled
Settled
PACA waived
In Negotiation
In Negotiation
In Negotiation
Budgeted
No
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
2013 Adopted Budget • Citywide Summaries —11
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
Equipment
Rental
1.7%
Refuse
2.8%
Water /
Irrigation
5.8%
Wastewater /
Stormwater
9.5%
Streets
4.7%
Transit
7.2%
Public
Works
1.1%
General
Administration
17.4%
Other Operating
Divisions
Parks &
Recreation
2.8%
Engineering
1.7%
12 — Citywide Summaries • 2013 Adopted Budget
Police and Fire
43.5%
1.9%
PERMANENT BUDGETED POSITIONS
Department Number/Description
Amended Adopted
Actual Budget Budget New Deleted
2011 2012 2013 Positions Transfer Positions
General Government
General Fund
011 City Council 7.00 7.00 7.00 0.00 0.00 0.00
012 City Manager 4.00 2.00 2.00 0.00 0.00 0.00
014 Records 4.00 4.00 4.00 0.00 0.00 0.00
015 Financial Services 15.00 15.00 15.00 0.00 0.00 0.00
016 Human Resources 8.00 8.00 8.00 0.00 0.00 0.00
017 Legal 17.00 17.00 18.00 1.00 (1) 0.00 0.00
018 Municipal Court 12.00 12.12 13.12 1.00 (2) 0.00 0.00
019 Purchasing 5.00 6.00 6.00 0.00 0.00 0.00
021 Environmental Planning 9.00 7.00 6.00 0.00 0.00 -1.00
022 Code Administration 17.00 16.00 16.00 0.00 0.00 0.00
025 Economic Development 0.00 2.00 2.00 0.00 0.00 0.00
031 Police 183.00 188.00 192.00 5.00 (1) 0.00 -1.00
032 Fire 87.00 87.00 86.00 0.00 0.00 -1.00
041 Engineering 12.00 11.00 12.00 1.00 (6) 0.00 0.00
051 City Hall Maintenance 2.00 2.00 2.00 0.00 0.00 0.00
052 Information Systems 19.00 19.00 18.00 0.00 0.00 -1.00
054 Utility Services 14.75 14.75 9.75 0.00 -5.00 (7) 0.00
(3)
(3)
(5)
(3)
Total General Fund 415.75 417.87 416.87 8.00 -5.00 -4.00
131 Parks & Recreation
133 Traffic Engineering
141 Street
Total General Government
21.30 20.30 20.30 0.00 0.00 0.00
13.00 11.00 11.00 0.00 0.00 0.00
24.00 24.00 23.00 0.00 0.00 -1.00 (3)
474.05 473.17 471.17 8.00 -5.00 -5.00
Other Operating Funds
124 Community Development 7.75 7.75 7.00 0.00 0.00 -0.80 (3)
125 Community Relations 5.00 5.00 5.00 0.00 0.00 0.00
144 Cemetery 2.00 2.00 2.00 0.00 0.00 0.00
151 Public Safety Communications 36.00 36.00 38.00 2.00 (s) 0.00 0.00
462 Transit 52.00 52.00 52.50 0.50 (9) 0.00 0.00
471 Refuse 19.00 20.50 20.50 0.00 0.00 0.00
473 Sewer Operating/Storm Water 69.50 69.00 69.00 0.00 0.00 0.00
474 Water Operating 31.00 31.00 35.00 0.00 5.00 (7) -1.00 (3)
475 Irrigation Operating 8.00 8.00 7.00 0.00 0.00 -1.00 (3)
551 Equipment Rental 12.00 12.00 12.00 0.00 0.00 0.00
560 Public Works Administration 9.00 9.00 8.00 0.00 0.00 -1.00 (3)
Total Other Operating Funds 251.25 252.25 256.00 2.50 5.00 -3.80
Grand Total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
725.30 725.42 727.17 10.50 0.00 -8.80
Added one Prosecutor position (budgeted strategic initiative to meet new indigent defense caseload mandates).
Reinstated one Cashier position (budgeted strategic initiative).
Unfunded position - cost containment by attrition.
Added 3 Police Officer to be filled in October, 2013, and 2 civilian positions to be filled in May, 2013.
Add 2 Fire Code Inspectors and eliminated 3 vacant Firefighter positions.
Reinstated Director of Engineering and Utilities.
Transferred 5 Water Service Specialists from Utility Services to Water.
Added two 9-1-1 Calltaker positions.
Upgraded part-time Transit Department Assistant position to full-time.
2013 Adopted Budget • Citywide Summaries -13
14 — Citywide Summaries • 2013 Adopted Budget
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:
2012 2013
Preliminary Preliminary
Budget Budget
Total Budget $192,338,036 $205,716,635
Less Double Budgeted Items 41,788,742 42,140,987
Actual Budget $150,549,294 $163,575,648
The most common instances of double budgeting are:
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).
2013 Adopted Budget • Citywide Summaries —15
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 Compensation Reserve
Health Benefit Reserve
Workers' Compensation 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
SunDome Debt Service
Engineering
Printing
Codes
Total
Total General Fund
Parks Interfund - Utility Tax
Street Interfund
Total General Government
(General, Parks, and Streets Funds)
$26,390
11,793
85,119
10,474
64,244
92,912
341,686
240,166
862,750
365,138
64,136
4,235
149,397
18,160
38,806
26,543
2,401,949
1,325,000
820,000
3,706,000
1,564,000
121,200 Internal Service
Double Budgeting - Other Funds
Capital Projects
Arterial Street
Fire Capital
Law & Justice Capital
Convention Center
Stormwater Capital
Wastewater Facility Projects
Wastewater Treatment Plant Capital Rsv
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 (SunDome/Parks/Fire/Street)
Arterial Street
Public Works Trust Construction
Wastewater Operating Fund
Water 2008 Bonds (ref 1998 Bonds) and Rsv
Wastewater 2008 Revenue Bonds
2003/2012 Irrigation Bonds and Reserve
2003 Wastewater Bonds and Reserve
Total Debt Service
$10,000
75,000
177,000
70,000
150,000
1,781,500
131,850
600,000
2,995,350
460,698
448,000
112,000
1,286,989
57,199
84,306
32,939
232,700
414,813
321,504
1,158,544
4,609,692
6,211,200 City Garage - Repl/Transfers f/Adds to Fleet 1,802,708
City Garage - Fuel/O & M 3,762,800
Employee Health Benefit Reserve 9,537,000
70,000 Environmental Fund 150,000
40,000 Public Works Department 1,147,438
550,000 Risk Management Reserve 2,981,000
90,000 Unemployment Compensation 177,000
30,000 Workers Compensation Fund 955,000
60,000
780,000 Wellness/Employee Assistance Program
Total Internal Service
10,718,149
Operating Subsidies
1,275,000 Public Safety Communications
213,760 Tourist Promotion
Capitol Theatre
Cemetery Fund
$12,206,909 Wastewater Operating Fund
Economic Development
Total Operating Subsidies
Total All Funds
16 - Citywide Summaries • 2013 Adopted Budget
20,572,946
976,048
139,000
128,927
95,500
241,615
175,000
1,756,090
$42,140,987
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 2012 City Services.
CITY SERVICE DEPARTMENTS
City Service Departments
City Manager
Auditing
Records
Financial Services
Human Resources
Legal
Purchasing
City Hall
Information Systems
Subtotal
2012 Excluded Direct Chrg Net City
Budget Expenditures For Services Service Costs
$367,925 $0 $0 $367,925
106,000 - 106,000
513,172 - - 513,172
1,423,068 - - 1,423,068
449,628 - - 449,628
1,127,361 758,690 368,671
527,535 - 270,105 257,430
357,016 - 357,016
2,447,396 - 100,000 2,347,396
$7,319,101
$758,690 $370,105 $6,190,306
The 2012 Budget Column illustrates the estimated 2012 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.
2013 Adopted Budget • Citywide Summaries —17
Self -Supporting Funds
SELF SUPPORTING FUNDS
Budgets 2013
2012 As % of - City Service Charges - 2012 Percent
Budget Total Billable Non -Billable Charges Inc (Dec)
Cable TV $594,554 0.4% $26,390 $0 $26,790 (1.5%)
Cemetery 265,699 0.2% 11,793 - 12,223 (3.5%)
Public Safety Communications 1,917,676 1.4% 85,119 - 67,900 25.4%
Downtown Business Improvement Distr.] 235,962 0.2% 10,474 - 11,451 (8.5%)
Tourist Promotion 1,447,373 1.0% 64,244 - 70,104 (8.4%)
Stormwater 2,093,246 1.5% 92,912 - 87,888 5.7%
Transit 7,697,953 5.5% 341,686 - 345,891 (1.2%)
Refuse 5,410,763 3.9% 240,166 - 227,407 5.6%
Wastewater 19,437,140 13.9% 862,749 - 839,011 2.8%
Water 8,226,296 5.9% 365,138 - 370,987 (1.6%)
Irrigation 1,444,937 1.0% 64,136 - 89,583 (28.4%)
Unemployment Comp Reserve (30%) 95,419 0.1% 4,235 - 3,391 24.9%
Health Benefit Reserve (30%) 3,365,813 2.4% 149,397 - 151,074 (1.1%)
Workers Compensation Reserve (30%) 409,136 0.3% 18,160 - 21,037 (13.7%)
Risk Management Reserve (30%) 874,278 0.6% 38,806 - 39,500 (1.8%)
Fire Pension -Medical 598,000 0.4% 26,543 - 37,710 (29.6%)
Subtotal 54,114,245
Other Operating Funds & Departments 85,349,018 61.2% - 3,788,356 -
Total City Service Budgets 100.0% $2,401,948 $3,788,356 2,401,947 0.0%
Excluded Funds & Departments 61,394,148
Total 2011 Budget $208,176,512 Total Billable and Non -Billable $6,190,304
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
2013 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 2012 Charges for City Services.
The Percent Increase (Decrease) Column indicates the percentage increase or decrease from
2012 to 2013 charges.
18 - Citywide Summaries • 2013 Adopted Budget
EXCLUSIONS
Funds and Department Budgets Excluded from City Service Charge
2012
Budget
Indigent Defense $481,000
Intergovernmental 240,299
Transfers 2,331,275
GO Bond Funds 2,331,083
Arterial Street Construction (90%) 4,115,540
CBD Capital Improvement (90%) 119,529
Parks & Recreation Capital - Construction (90%) 72,290
Fire Capital (90%) 314,210
Law and Justice Construction (90%) 870,114
Public Works Construction (90%) 649,148
REET 11 Capital (90%) 457,977
Convention Center Capital (90%) 196,027
Cumulative Reserve for Capital Improvement (90%) 8,523,216
Stormwater Capital (90%) 571,995
Transit Capital - Construction (90%) 618,983
Wastewater Facility Capital Reserve (90%) 45,181
Sewer Construction - 476 (90%) 5,799,694
Water Construction - 477 (90%) 4,210,893
Sewer Facility Construction - 478 (90%) 14,326,974
Irrigation Construction (90%) 3,718,917
Equipment Rental Capital (90%) 1,818,525
Revenue Bond Funds 3,255,903
Risk Management 6,325,375
Total $61,394,148
2013 Adopted Budget • Citywide Summaries —19
20 — Citywide Summaries • 2013 Adopted Budget
RESOURCE AND EXPENDITURE DETAIL
Resources and Expenditures - A summary by fund of just the 2013 estimated resources
compared to the 2013 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 2013 budget from the 2012 amended budget in both
dollar amount and percentage.
Expenditures by Classification - Depicts the 2013 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 and Expenditures by Category - Crosses fund lines, and summarizes the major
types of revenue and expenditures for the 2013 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.
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.
2013 Adopted Budget • Citywide Summaries - 21
RESOURCES
2013 2013 Est. BaL 2013 2013 End BaL
Estimated 2013 Estimated vs. 2012 Beginning Ending vs. 2013
Fund Description Revenues Budget Balance Budget Balance Balance Budget
000 General Fund $52,437,635 $52,613,085 ($175,450) (0.3%) $8,483,190 $8,307,740 15.8%
131 Parks & Recreation 4,083,765 4,082,425 1,340 0.0% 363,235 364,574 8.9%
141 Stree t & Tra ffic Operations 5,411,260 5,410,291 969 0.0% 1,097,836 1,098,805 20.3%
General Government Total 61,932,660 62,105,801 (173,141) (0) 9,944,260 9,771,119 15.7%
123 Economic Development 229,000 232,332 (3,332) (0) 229,698 226,366 97.4%
124 Community Development 1,411,410 1,437,393 (25,983) (1.8%) 643,198 617,216 42.9%
125 Community Relations 521,750 922,855 (401,105) (43.5%) 845,215 444,110 48.1%
142 Arterial Street 8,870,322 8,935,977 (65,655) (0.7%) 325,671 260,016 2.9%
144 Cemetery 252,550 267,327 (14,777) (5.5%) 31,916 17,139 6.4%
150 Emergency Services 1,195,026 1,189,923 5,103 0.4% 93,141 98,244 8.3%
151 Public Safety Communications 3,268,328 3,505,154 (236,826) (6.8%) 363,616 126,790 3.6%
152 Police Grant 644,711 644,878 (167) (0.0%) 403,687 403,520 62.6%
161 Downtown Business Trnpr. District 180,340 180,474 (134) (0.1%) 112,012 111,878 62.0%
162 Trolley 1,618 3,938 (2,320) (58.9%) 8,930 6,610 167.9%
163 Front Stre et Busine ss Impr. Are a 3,535 5,000 (1,465) (29.3%) 4,159 2,694 53.9%
170 Tourist Promotion 1,468,250 1,460,299 7,951 0.5% 357,052 365,004 25.0%
171 Capitol Theatre 359,177 348,300 10,877 3.1% 105,669 116,546 33.5%
172 PFD Re venue - Convention Center 700,750 684,000 16,750 2.4% 175,849 192,599 28.2%
173 Tourism Promotion Area 667,000 667,000 - 0.0% 68,722 68,722 10.3%
174 PFD Re venue -Capitol Theatre 528,500 517,000 11,500 2.2% 39,613 51,113 9.9%
198 FRS/Capitol Theatre Reserve 500 71,927 (71,427) (99.3%) 242,422 170,995 237.7%
221 LID Guaranty 50 - 50 n/a 80,139 80,189 n/a
272 PFD Convention Center GO Red. 1,017,594 1,017,000 594 0.1% 171,904 172,498 17.0%
281 2005 LTGO Parks and Recreation 1,286,989 1,290,844 (3,855) (0.3%) 14,738 10,883 0.8%
283 1994 G. O. LTD Lev\' Red. 512,000 515,625 (3,625) (0.7%) 104,366 100,741 19.5%
284 1995 G. O. Street, Parks & Fire 293,000 294,600 (1,600) (0.5%) 189,638 188,038 63.8%
287 1996 G. O. LTD Lev\' Red. 428,750 428,315 435 0.1% 64,870 65,305 15.2%
289 LID Debt Service Control Fund 274,000 285,000 (11,000) (3.9%) 36,350 25,350 8.9%
321 CBD Capital Improvement - 171,000 (171,000) (100.0%) 336,203 165,203 96.6%
322 Capitol Theatre Construction - - - n/a 619 619 n/a
323 Yakima Revenue Development Area 2,850,000 2,509,240 340,760 13.6% 802,353 1,143,113 45.6%
331 Parks & Recreation Capital - 25,000 (25,000) (100.0%) 73,274 48,274 193.1%
332 Fire Capital 800,750 569,896 230,854 40.5% 222,033 452,887 79.5%
333 Law and Justice Capital 359,886 532,636 (172,750) (32.4%) 274,124 101,374 19.0%
342 Public Works Trust Construction 611,306 845,282 (233,976) (27.7%) 637,851 403,875 47.8%
343 REET 2 Capital Fund 527,000 506,822 20,178 4.0% 378,153 398,331 78.6%
364 Transit Capital Re serve 618,250 545,500 72,750 13.3% 1,077,879 1,150,629 210.9%
370 Convention Center Capital Impr. 220,500 295,000 (74,500) (25.3%) 515,157 440,657 149.4%
392 Cum. Reserve for Capital Impr. 10,728,000 12,409,500 (1,681,500) (13.6%) 2,441,320 759,820 6.1%
441 Stormwater Operating Fund 2,035,000 2,087,622 (52,622) (2.5%) 963,443 910,821 43.6%
442 S to rmwa te r Capital 320,000 435,000 (115,000) (26.4%) 953,913 838,913 192.9%
22 - Citywide Summaries • 2013 Adopted Budget
2013 2013 Est. BaL 2013 2013 End BaL
Estimated 2013 Estimated vs. 2012 Beginning Ending vs. 2013
Fund Description Revenues Budget Balance Budget Balance Balance Budget
462 Transit 8,049,195 8,042,761 6,434 0.1% 1,543,583 1,550,017 19.3%
471 Refuse 5,473,500 5,545,199 (71,699) (1.3%) 530,590 458,891 8.3%
472 Wastewater Facility Reserve 150,500 50,000 100,500 201.0% 839,047 939,547 1879.1%
473 Wastewater Operating 20,653,916 19,517,212 1,136,704 5.8% 866,735 2,003,439 10.3%
474 Water Ope rating 8,258,100 8,546,883 (288,783) (3.4%) 1,905,975 1,617,192 18.9%
475 Irrigation Operating 1,683,100 1,509,163 173,937 11.5% 548,050 721,987 47.8%
476 Sewer Construction 1,200,000 6,365,000 (5,165,000) (81.1%) 6,109,653 944,653 14.8%
477 Domestic Water Improvement 4,600,000 4,875,000 (275,000) (5.6%) 3,356,294 3,081,294 63.2%
478 Wastewater Facilities 13,781,500 14,040,000 (258,500) (1.8%) 2,692,477 2,433,977 17.3%
479 Irrigation System Improvement 1,208,500 1,033,304 175,196 17.0% 129,561 304,757 29.5%
481 1998 Water Revenue Bond Rsv. 400 - 400 n/a 271,207 271,607 n/a
483 1996 Wastewater Revenue Bond Rs v. 700 - 700 n/a 147,463 148,163 n/a
484 1991 Water/Sewer Rev Bond Red. - n/a 114,528 114,528 n/a
486 1998 Water Revenue Bond Red. 232,725 232,700 25 0.0% 4,891 4,916 2.1%
488 1996 Waste water Re venue Bond Red. 414,813 414,813 - 0.0% 1 1 0.0%
489 1991 Water/Sewer Rev Bond Re serve 1,000 1,000 n/a 972,200 973,200 n/a
491 2003 Irrigation Re venue Bond Red. 321,504 321,504 - 0.0% 35,436 35,436 11.0%
493 2003 Waste water Re venue Bond Red. 1,158,544 1,158,544 - 0.0% 74,692 74,692 6.4%
494 2003 Wastewater Revenue Bond Rs v. - n/a 208,872 208,872 n/a
512 UnemplovmentCompensation 177,000 293,796 (116,796) (39.8%) 291,825 175,029 59.6%
513 Employees Health Benefit 11,995,000 11,628,854 366,146 3.1% 2,207,630 2,573,777 22.1%
514 Workers' Compensation 1,018,000 1,244,636 (226,636) (18.2%) 1,015,537 788,902 63.4%
515 Risk Management 3,586,000 3,846,337 (260,337) (6.8%) 960,414 700,078 18.2%
516 Wellness/EAP Fund 60,000 93,700 (33,700) (36.0%) 99,316 65,616 70.0%
551 Equipment Rental 5,653,658 5,813,480 (159,822) (2.7%) 4,522,736 4,362,914 75.0%
555 Environmental Fund 150,000 192,950 (42,950) (22.3%) 304,272 261,322 135.4%
560 Public Works Administration 1,147,438 1,142,645 4,793 0.4% 413,391 418,184 36.6%
610 Cemetery Trust 16,500 5,500 11,000 200.0% 615,420 626,420 11389.5%
612 Firemen's Relief & Pension 1,380,500 1,347,493 33,007 2.4% 866,694 899,701 66.8%
632 YAKCORPS Agency Fund 511,700 511,700 - 0.0% 71,144 71,144 13.9%
Total City Budget $198,002,295 $205,716,635 ($7,714,340) (3.7%) $55,052,797 $47,338,457 23.0%
2013 Adopted Budget • Citywide Summaries - 23
COMPARATIVE REVENUES BY FUND
2011 2012 2013 2013 2013
Actual Estimated Estimated Beginning Estimated
Fund Description Revenues Revenues Revenues Balance Resources
000 General Fund $48,384,614 $51,370,276 $52,437,635 $8,483,190 $60,920,825
123 Economic Development 349,528 275,800 229,000 229,698 458,698
124 Community Development 2,781,420 3,894,144 1,411,410 643,198 2,054,608
125 Community Relations 522,537 529,950 521,750 845,215 1,366,965
127 Community Services 66,760 - -
131 Parks & Recreation 4,106,110 4,036,753 4,083,765 363,235 4,447,000
141 Street & Traffic Operations 5,131,770 5,080,888 5,411,260 1,097,836 6,509,096
142 Arte ria 1 Stre et 2,369,693 3,608,035 8,870,322 325,671 9,195,993
144 Cemetery 222,889 252,550 252,550 31,916 284,466
150 Emergency Services 1,135,400 1,200,026 1,195,026 93,141 1,288,167
151 Public Safety Communications 3,352,604 3,181,843 3,268,328 363,616 3,631,944
152 Police Grant 1,086,040 1,247,287 644,711 403,687 1,048,398
161 Downtown Business Improve me nt District 228,967 251,340 180,340 112,012 292,352
162 Trolley 47,912 67,151 1,618 8,930 10,548
163 Front Street Business Improvement Area 2,835 3,535 3,535 4,159 7,694
170 Tourist Promotion 1,461,626 1,438,450 1,468,250 357,052 1,825,302
171 Capitol Theatre 268,340 354,177 359,177 105,669 464,846
172 PFD Revenue - Convention Center 648,562 680,750 700,750 175,849 876,599
173 Tourism Promotion Area 413,459 630,000 667,000 68,722 735,722
174 PFD Re venue - Capitol Theatre 488,741 513,500 528,500 39,613 568,113
195 Contingency 50,000 - -
198 FRS/Capitol Theatre Reserve 4,011 500 500 242,422 242,922
199 Recovery Program Grants 345,521 73,905 -
221 LID Guaranty 103 50 50 80,139 80,189
272 PFD Convention Ctr GO Redemption 1,018,896 1,019,594 1,017,594 171,904 1,189,498
281 2005 LTGO Parks and Recreation 987,389 986,989 1,286,989 14,738 1,301,727
283 1994 G. O. LTD Levy Redemption 511,996 512,000 512,000 104,366 616,366
284 1995 G. O. Street, Parks & Fire 291,639 293,000 293,000 189,638 482,638
287 1996 G. O. LTD Levy Redemption 428,750 428,750 428,750 64,870 493,620
289 LID Debt Service Control Fund 178,040 274,000 274,000 36,350 310,350
321 CBD Capital Improvement 73,749 41,634 - 336,203 336,203
322 Capitol Theatre Construction 5,000 2,000 - 619 619
323 Yakima Re venue Development Area 951,251 1,205,943 2,850,000 802,353 3,652,353
331 Parks & Recreation Capital 652,000 830,000 - 73,274 73,274
332 Fire Capital 793,487 160,094 800,750 222,033 1,022,783
333 Law and Justice Capital 744,130 1,059,131 359,886 274,124 634,010
342 Public Works Trust Construction 542,344 512,000 611,306 637,851 1,249,157
343 REET 2 Capital Fund 466,344 512,000 527,000 378,153 905,153
364 Transit Capital Reserve 300,506 236,250 618,250 1,077,879 1,696,129
370 Convention Center Capital Improvement 419,191 312,651 220,500 515,157 735,657
392 Cum. Reserve for Capital Improvement 12,069,817 1,523,644 10,728,000 2,441,320 13,169,320
441 Stormwater Operating Fund 2,220,905 2,040,404 2,035,000 963,443 2,998,443
442 Stormwater Capital 575,482 255,111 320,000 953,913 1,273,913
462 Transit 7,501,023 7,621,804 8,049,195 1,543,583 9,592,778
471 Refuse 5,028,046 5,406,779 5,473,500 530,590 6,004,090
24 - Citywide Summaries • 2013 Adopted Budget
2011 2012 2013 2013 2013
Actual Estimated Estimated Beginning Estimated
Fund Description Revenues Revenues Revenues Balance Resources
472 Wastewater Facility Reserve 152,793 150,500 150,500 839,047 989,547
473 Waste water Operating 16,194,423 19,784,748 20,653,916 866,735 21,520,651
474 Water Operating 7,692,860 7,998,472 8,258,100 1,905,975 10,164,075
475 Irrigation Operating 1,525,197 1,621,700 1,683,100 548,050 2,231,150
476 Sewer Construction 1,386,000 3,400,000 1,200,000 6,109,653 7,309,653
477 Domestic Water Improvement 1,367,747 712,860 4,600,000 3,356,294 7,956,294
478 Wastewater Facilities 1,857,706 8,940,030 13,781,500 2,692,477 16,473,977
479 Irrigation System Improvement 1,201,085 2,187,580 1,208,500 129,561 1,338,061
481 1998 Water Revenue Bond Reserve 400 400 400 271,207 271,607
483 1996 Wastewater Revenue Bond Reserve 700 700 700 147,463 148,163
484 1991 Water/Sewer Rev Bond Redemption 545,107 114,528 114,528
486 1998 Water Re venue Bond Redemption 237,818 234,725 232,725 4,891 237,616
488 1996 Wastewater Revenue Bond Redemption 411,613 413,413 414,813 1 414,814
489 1991 Water/Sewer Rev Bond Reserve 1,000 1,000 1,000 972,200 973,200
491 2003 Irrigation Re venue Bond Redemption 319,234 320,554 321,504 35,436 356,940
493 2003 Waste water Re venue Bond Re demption 1,348,707 1,347,457 1,158,544 74,692 1,233,236
494 2003 Wastewater Revenue Bond Reserve - 208,872 208,872
512 UnemplovmentCompensation 179,549 177,000 177,000 291,825 468,825
513 Employees Health Benefit 10,418,112 11,724,348 11,995,000 2,207,630 14,202,630
514 Workers' Compensation 1,195,989 1,026,000 1,018,000 1,015,537 2,033,537
515 Risk Management 2,729,329 3,164,000 3,586,000 960,414 4,546,414
516 Wellness/EAP Fund 30,000 60,000 60,000 99,316 159,316
551 Equipment Rental 5,614,265 5,633,633 5,653,658 4,522,736 10,176,394
555 Environmental Fund 172,540 150,000 150,000 304,272 454,272
560 Public Works Administration 1,184,331 1,185,331 1,147,438 413,391 1,560,829
610 Cemetery Trust 22,132 16,500 16,500 615,420 631,920
612 Firemen's Relief & Pension 1,480,800 1,382,075 1,380,500 866,694 2,247,194
632 YAKCORPS Agency Fund 163,627 526,756 511,700 71,144 582,844
Total City Budget $166,662,488 $176,084,471 $198,002,295 $55,052,797 $253,055,092
2013 Adopted Budget • Citywide Summaries - 25
Fund/Department
EXPENDITURES BY FUND AND DEPARTMENT
2011 2012 2012 2012 2013 Chng 2013
Actual Adopted Amended Estimated Adopted Adopted to Percent
Expense Budget Budget Budget Budget 2012 Est. Change
011 City Council $193,161 $205,214 $235,214 $232,500 $284,751 $49,537 21.1%
012 City Manager 484,875 307,925 367,925 367,336 366,555 (1,370) (0.4%)
013 State Examiner 114,213 106,000 106,000 106,000 110,000 4,000 3.8%
014 Records 412,182 476,422 513,172 529,455 491,070 (22,102) (4.3%)
015 Financial Services 1,395,184 1,359,619 1,423,068 1,429,750 1,478,418 55,350 3.9%
016 Human Resources 446,132 449,628 449,628 448,877 459,969 10,341 2.3%
017 Legal 1,046,653 1,127,361 1,127,361 1,124,131 1,287,573 160,212 14.2%
018 Municipal Court 1,151,934 1,256,587 1,256,587 1,228,681 1,384,004 127,417 10.1%
019 Purchasing 447,447 527,535 527,535 527,195 541,244 13,709 2.6%
020 Yak Urban Area Hearings Examiner 12,405 31,000 31,000 26,000 26,000 (5,000) (16.1%)
021 Environmental Planning 643,195 622,102 622,102 593,153 460,502 (161,600) (26.0%)
022 Code Administration 1,255,439 1,208,765 1,208,765 1,211,149 1,338,032 129,267 10.7%
024 Indigent Defense 471,740 481,000 481,000 485,000 833,500 352,500 73.3%
025 Economic Development - - - - 367,217 367,217 n/a
031 Police 22,412,167 23,933,947 24,303,966 24,229,400 25,309,932 1,005,966 4.1%
032 Fire 8,747,587 9,143,056 9,380,495 9,321,562 9,865,187 484,692 5.2%
035 Police Pension 1,471,511 1,186,350 1,186,350 1,263,744 1,297,225 110,875 9.3%
041 Engineering 730,127 702,274 702,274 681,897 686,172 (16,102) (2.3%)
051 City Hall Maintenance 346,080 357,016 357,016 357,104 372,923 15,907 4.5%
052 Information Systems 2,488,928 2,370,936 2,447,396 2,388,818 2,264,038 (183,358) (7.5%)
054 Utility Services 1,218,380 1,342,110 1,342,110 1,319,890 1,324,950 (17,160) (1.3%)
095 Intergovernmental 256,849 240,299 240,299 243,299 291,549 51,250 21.3%
097 Nonrecurring Expenses 193,841 - - - (730,000) (730,000) n/a
099 Transfers 2,311,919 2,331,275 3,231,275 3,212,275 2,502,275 (729,000) (22.6%)
General Fund Total 48,251,949 49,766,421 51,540,538 51,327,216 52,613,086 1,072,548 2.1%
131 Parks & Re creation 4,194,991 4,000,697 4,000,697 3,970,318 4,082,425 81,728 2.0%
141 Street & Traffic Operations 5,211,134 4,955,371 5,199,157 5,194,342 5,410,291 211,134 4.1%
General Government Fund Totals 57,658,074 58,722,489 60,740,392 60,491,876 62,105,802 1,365,410 2.2%
123 Economic Development $323,706 $351,636 $351,636 $270,443 $232,332 ($119,304) (33.9%)
124 Community Development 2,795,552 1,831,765 3,590,419 3,520,692 1,437,393 (2,153,026) (60.0%)
125 Community Relations 575,933 594,554 594,554 533,298 922,855 328,301 55.2%
127 Community Service 82,320 - - - - - n/a
140 Growth Management 23,116 - - - - - n/a
142 Arte ria 1 Stre et 2,390,946 4,554,478 4,554,478 3,873,024 8,935,977 4,381,499 96.2%
144 Cemetery 259,983 265,699 265,699 265,305 267,327 1,628 0.6%
150 Emergency Services 1,121,899 1,199,489 1,222,030 1,184,898 1,189,923 (32,107) (2.6%)
151 Public Safety Communications 3,005,894 3,488,273 3,558,224 3,413,756 3,505,154 (53,070) (1.5%)
152 Police Grant 1,147,768 1,101,962 1,174,399 1,113,018 644,878 (529,521) (45.1%)
161 Downtown Business Impr. District 231,655 235,962 235,962 158,462 180,474 (55,488) (23.5%)
162 Trolley 36,103 11,368 75,021 74,581 3,938 (71,083) (94.8%)
163 Front Street Business Impr Area 3,531 5,000 6,298 6,298 5,000 (1,298) (20.6%)
170 Tourist Promotion 1,408,969 1,447,373 1,447,373 1,442,237 1,460,299 12,926 0.9%
171 Capitol Theatre 285,527 346,200 346,200 346,197 348,300 2,100 0.6%
172 PFD Re venue - Convention Center 604,381 719,000 719,000 719,000 684,000 (35,000) (4.9%)
173 Tourism Promotion Area 413,459 586,000 636,000 630,000 667,000 31,000 4.9%
174 PFD Re venue - Capitol Theatre 469,486 517,000 517,000 517,000 517,000 - 0.0%
195 Contingency 42,613 200,000 200,000 - - (200,000) (100.0%)
198 FRS/Capitol Theatre Reserve 71,927 71,927 71,927 71,927 71,927 - 0.0%
199 Recovery Program Grants 345,521 - 73,905 73,905 - (73,905) (100.0%)
26 - Citywide Summaries • 2013 Adopted Budget
2011 2012 2012 2012 2013 Chng 2013
Actual Adopted Amended Estimated Adopted Adopted to Percent
Fund/Department Expense Budget Budget Budget Budget 2012 Est. Change
272 PFD Convention Ctr GO Red. 1,014,136 1,018,253 1,018,253 1,018,253 1,017,000 (1,253) (0.1%)
281 2005 LTGO Parks and Recreation 988,113 977,718 977,718 977,718 1,290,844 313,126 32.0%
283 1994 G. O. LTD Levv Redemption 514,275 515,175 515,175 515,175 515,625 450 0.1%
284 1995 G. O. Street, Parks & Fire 292,800 293,875 293,875 293,875 294,600 725 0.2%
285 1997 G. O. Line of Credit 114,000 114,000 (114,000) (100.0%)
287 1996 G. O. LTD Levv Redemption 426,753 430,315 430,315 430,315 428,315 (2,000) (0.5%)
289 LID Debt Service Control Fund 155,933 285,000 285,000 285,000 285,000 0.0%
321 CBD Capital Improvement 106,630 132,277 132,277 64,545 171,000 38,723 29.3%
322 Capitol Theatre Construction 127,407 3,202 3,202 (3,202) (100.0%)
323 Yakima Revenue Development Area 196,375 850,000 2,011,006 1,158,466 2,509,240 498,234 24.8%
331 Parks & Recreation Capital 778,021 80,000 834,749 834,000 25,000 (809,749) (97.0%)
332 Fire Capital 636,989 196,459 347,722 347,722 569,896 222,174 63.9%
333 Law and Justice Capital 820,348 732,134 1,056,115 1,039,347 532,636 (523,479) (49.6%)
342 Public Works Trust Construction 655,035 718,382 718,382 627,276 845,282 126,900 17.7%
343 REET 2 Capital Fund 933,317 506,822 506,822 506,822 506,822 0.0%
364 Transit Capital Reserve 474,511 685,000 685,000 260,500 545,500 (139,500) (20.4%)
370 Convention Center Capital Impr 377,215 150,000 216,934 216,934 295,000 78,066 36.0%
392 Cum. Reserve for Capital lmpr 12,163,709 8,917,000 9,432,249 2,391,249 12,409,500 2,977,251 31.6%
441 Stormwater Operating Fund 1,983,311 2,057,534 2,243,246 2,129,245 2,087,622 (155,624) (6.9%)
442 Stormwater Capital 190,125 433,000 633,000 402,945 435,000 (198,000) (31.3%)
462 Transit 7,389,946 7,697,953 7,777,953 7,777,278 8,042,761 264,808 3.4%
471 Refuse 4,900,989 5,410,763 5,410,763 5,351,335 5,545,199 134,436 2.5%
472 Wastewater Facility Reserve 42,261 50,000 50,000 50,000 50,000 0.0%
473 Wastewater Operating 18,445,018 19,414,985 19,437,140 19,292,863 19,517,212 80,072 0.4%
474 Water Operating 7,596,797 8,226,296 8,226,296 8,107,975 8,546,883 320,587 3.9%
475 Irrigation Operating 1,492,488 1,444,937 1,444,937 1,431,415 1,509,163 64,226 4.4%
476 Waste water Construction 1,011,268 3,800,000 6,418,253 2,678,000 6,365,000 (53,253) (0.8%)
477 Domestic Water Improvement 1,706,676 4,450,000 4,865,000 731,375 4,875,000 10,000 0.2%
478 Waste water Facilities 1,533,538 8,145,000 15,855,000 9,714,280 14,040,000 (1,815,000) (11.4%)
479 Irrigation System Improvement 2,453,799 4,115,554 4,115,554 1,649,554 1,033,304 (3,082,250) (74.9%)
484 1991 W /W W Rev Bond Red. 544,707 n/a
486 1998 Water Re venue Bond Red. 237,793 234,700 234,700 234,700 232,700 (2,000) (0.9%)
488 1996 Wastewater Rev Bond Red. 411,613 413,413 413,413 413,413 414,813 1,400 0.3%
491 2003 Irrigation Re venue Bond Red. 319,234 640,554 640,554 320,554 321,504 (319,050) (49.8%)
493 2003 WW Revenue Bond Red. 1,348,706 1,347,457 1,347,457 1,272,769 1,158,544 (188,913) (14.0%)
494 2003 Wastewater Rev Bond Reserve 619,779 619,778 (619,779) (100.0%)
512 Unemployment Compensation 207,224 318,064 318,064 212,964 293,796 (24,268) (7.6%)
513 Employees Health Benefit 11,047,905 11,219,378 11,469,378 11,424,885 11,628,854 159,476 1.4%
514 Workers' Compensation 1,319,074 1,363,785 1,363,785 1,064,710 1,244,636 (119,149) (8.7%)
515 Risk Management 2,781,536 9,914,259 9,914,259 3,052,477 3,846,337 (6,067,922) (61.2%)
516 Wellness/EAP Fund 54,722 92,000 92,000 83,330 93,700 1,700 1.8%
551 Equipment Rental 5,365,398 5,470,111 5,743,730 5,730,510 5,813,480 69,750 1.2%
555 Environmental Fund 342,950 192,950 277,339 277,339 192,950 (84,389) (30.4%)
560 Public Works Administration 1,125,645 1,185,478 1,185,478 1,179,429 1,142,645 (42,833) (3.6%)
610 Cemetery Trust 9,811 5,500 5,500 5,500 5,500 0.0%
612 Firemen's Relief & Pension 1,461,967 1,344,057 1,344,057 1,308,562 1,347,493 3,436 0.3%
632 YAKCORPS Agency Fund 121,514 497,725 497,725 497,725 511,700 13,975 2.8%
Non General Gov't Fund Totals 111,747,871 133,615,549 151,163,279 116,199,350 143,610,833 (7,552,446) (5.0%)
Total City Budget $169,405,945 $192,338,038 $211,903,671 $176,691,226 $205,716,635 ($6,187,036) (2.9%)
2013 Adopted Budget • Citywide Summaries - 27
Fund/Department
EXPENDITURES BY FUND AND CATEGORY
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 $7,701 $10,250 $171,700 $0 $0 $0 $0 $284,751
012 City Manager 279,306 49,100 5,000 33,150 - - - - 366,556
013 State Examiner 110,000 - - - - 110,000
014 Records 201,752 73,818 9,200 206,300 - - - 491,070
015 Financial Services 986,881 340,540 17,500 117,588 6 - - 15,903 1,478,418
016 Human Resources 326,228 96,481 8,500 28,760 - - - - 459,969
017 Legal 879,071 277,278 16,500 114,724 - - - - 1,287,573
018 Municipal Court 864,909 288,009 22,000 186,086 23,000 - - - 1,384,004
019 Purchasing 375,860 130,739 10,700 23,945 - - - - 541,244
020 YakUrb Area Hrgs Exam. 26,000 - - - 26,000
021 Environmental Planning 311,686 107,745 7,920 31,416 - - - 1,735 460,502
022 Code Administration 765,814 302,156 37,231 217,235 - - - 15,595 1,338,031
024 Indigent Defense 1,000 832,500 - - - 833,500
025 Economic Development 201,332 58,885 30,000 77,000 - - - 367,217
031 Police 15,812,219 4,227,402 888,000 1,654,287 2,321,164 - - 406,860 25,309,932
032 Fire 7,148,119 2,019,768 257,600 274,276 100 - 40,000 125,324 9,865,187
035 Police Pension 649,000 50 648,175 - - - 1,297,225
041 Engineering 458,801 160,080 19,000 23,650 - - - 24,642 686,173
051 City Hall Maintenance 98,288 28,781 18,293 119,390 - - 108,172 372,924
052 Information Systems 1,158,208 396,515 153,050 529,437 - 15,000 11,508 320 2,264,038
054 Utility Services 701,306 302,549 24,500 282,981 - - 13,614 1,324,950
095 Intergovernmental - - - 95,083 160,865 - 35,601 - 291,549
097 Nonrecurring Expenses - - - (730,000) - - - - (730,000)
099 Transfers - 2,502,275 - 2,502,275
General Fund Total 30,664,880 9,516,547 1,536,294 5,073,683 5,007,410 15,000 87,109 712,165 52,613,088
131 Parks &Recreation 1,437,218 546,837 396,100 991,881 192,300 - - 518,089 4,082,425
141 Street & Traffic Operations 1,950,045 781,637 747,543 558,975 346,767 - 1,025,324 5,410,291
General Government Fund Totals 34,052,143 10,845,021 2,679,937 6,624,539 5,546,477 15,000 87,109 2,255,578 62,105,804
123 Economic Development $118,888 $59,709 $0 $53,735 $0 $0 $0 $0 $232,332
124 Community Development 363,757 154,057 27,600 874,765 - - 17,214 1,437,393
125 Community Relations 294,582 109,839 44,203 95,080 - 343,250 - 35,902 922,856
142 Arterial Street 5,005,000 284,183 3,544,321 102,473 8,935,977
144 Cemetery 119,417 57,457 23,980 18,424 3,600 - 44,449 267,327
150 Emergency Services 757,552 200,031 31,000 1,930 100,000 - 99,410 1,189,923
151 Public Safety Comm. 2,170,789 901,596 55,100 168,666 - - 26,185 182,818 3,505,154
152 Police Grant 424,339 87,039 14,900 118,600 - - - 644,878
161 Downtown Bus. Imp. Dist. 170,000 - - - 10,474 180,474
162 Trolley 3,938 - - - 3,938
163 Front Street Bus. Impr Area - - 5,000 - - - 5,000
170 Tourist Promotion - - 65,000 1,303,830 - - 91,469 1,460,299
171 Capitol Theatre - - 23,400 257,042 - 36,400 - 31,458 348,300
172 PFD Rev. - Cony. Center - - 15,000 669,000 - 684,000
173 Tourism Promotion Area - - - 667,000 - - - - 667,000
174 PFD Rev. - Capitol Theatre - - - 12,000 505,000 - - - 517,000
198 FRS/Capitol Theatre Res. - - - 71,927 - - - 71,927
28 - Citywide Summaries • 2013 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
272 PFD Conv. Ctr GO Red. - - - - - - 1,017,000 - 1,017,000
281 2005 LTGO Parks & Rec. - - - - - - 1,290,844 - 1,290,844
283 1994 G. O. LTD Levy Red. - - - - - - 515,625 - 515,625
284 1995 G. O. Street, Pks & Fire - - - - - - 294,600 - 294,600
287 1996 G. O. LTD Levy Red. - - - - - - 428,315 - 428,315
289 LID Debt Svc Control Fund - - - 15,000 - 270,000 - 285,000
321 CBD Capital Improvement - - 1,000 170,000 - - - - 171,000
323 Yakima Rev. De v. Area - - - 1,448,235 - 800,000 261,005 - 2,509,240
331 Parks &Recreation Capital - - - - 25,000 - - 25,000
332 Fire Capital - - 18,000 50,000 - 433,500 68,396 - 569,896
333 Law and Justice Capital - - 132,636 90,000 - 10,000 - 300,000 532,636
342 Public Works Trust Const. - - - 290,967 195,000 359,315 - 845,282
343 REET 2 Capital Fund - - 250,000 256,822 - - - 506,822
364 Transit Capital Reserve - - 15,000 20,000 510,500 - - 545,500
370 Conv. Center Capital Impr - - 195,000 100,000 - - - - 295,000
392 Cum. Res. for Capital Impr - - - 215,000 - 12,194,500 - - 12,409,500
441 Stormwater Operating Fund 576,316 212,359 57,830 88,230 656,815 12,000 - 484,072 2,087,622
442 Stormwater Capital - - 40,000 - 395,000 - - 435,000
462 Transit 2,655,334 1,262,819 1,142,000 1,413,811 66,500 - - 1,502,298 8,042,762
471 Refuse 1,016,470 462,411 362,599 960,740 1,064,400 - - 1,678,578 5,545,198
472 Wastewater Facility Res. - - 50,000 - - - - 50,000
473 Wastewater Operating 3,971,124 1,613,597 954,500 1,613,902 7,719,254 255,000 948,177 2,441,658 19,517,212
474 Water Operating 1,849,917 746,664 673,860 554,562 2,843,297 64,800 335,861 1,477,922 8,546,883
475 Irrigation Operating 508,914 211,124 74,000 410,007 100 3,200 - 301,817 1,509,162
476 Wastewater Construction - - - 100,000 - 6,265,000 - - 6,365,000
477 Domestic Water Impr. - - - - 4,875,000 - - 4,875,000
478 Wastewater Facilities - - - 1,480,000 - 12,560,000 - - 14,040,000
479 Irrigation System Impr. - - - 321,504 125,000 586,800 - 1,033,304
486 1998 Water Rev. Bond Red. - - - - - - 232,700 - 232,700
488 1996 WW Rev Bond Red. - - - - - - 414,813 - 414,813
491 2003Irr. Rev. Bond Red. - - - - - - 321,504 - 321,504
493 2003 WW Rev. Bond Red. - - - - 1,158,544 - 1,158,544
512 Unemployment Comp. 23,366 256,795 - 9,400 - - - 4,235 293,796
513 Employees HealthBenefit 103,648 10,309,508 4,000 1,062,300 - - - 149,397 11,628,853
514 Workers' Compensation 69,743 871,950 5,382 279,400 - - - 18,160 1,244,635
515 Risk Management 462,925 139,606 8,500 3,196,500 - - - 38,806 3,846,337
516 Wellness/EAP Fund - - 6,700 67,000 - 20,000 - - 93,700
551 Equipment Rental 643,898 266,022 2,446,353 91,994 150,000 1,940,000 - 275,213 5,813,480
555 Environmental Fund - 500 142,450 - 50,000 - - 192,950
560 Public Works Admin. 437,999 153,939 57,655 426,707 - - - 66,345 1,142,645
610 Cemetery Trust - - 5,500 - - - 5,500
612 Firemen's Re lief&Pension - 721,000 150 599,800 - - - 26,543 1,347,493
632 YAKCORPS Agency Fund - 80,000 431,700 - - - - 511,700
Non General Gov't Fund Totals 16,568,978 18,797,522 6,770,848 23,861,748 15,043,869 44,657,471 8,632,157 9,278,238 143,610,831
Total City Budget $50,621,121 $29,642,543 $9,450,785 $30,486,287 $20,590,346 $44,672,471 $8,719,266 $11,533,816 $205,716,635
2013 Adopted Budget • Citywide Summaries - 29
REVENUES BY CATEGORY
General Other Total
Fund Funds Revenue
310 Taxes
311 General Property Taxes $10,016,000 $6,921,000 $16,937,000
313 Retail Sales and Taxes 16,122,000 7,256,500 23,378,500
314 Utility Taxes 6,140,000 6,140,000
316 Business Taxes 8,900,000 1,060,000 9,960,000
317 Excise Taxes 886,000 1,050,000 1,936,000
318 Other Operating Assessments 667,000 667,000
319 Penalty & Interest -Delinquent Taxes 500 500
Total 42,064,500 16,954,500 59,019,000
320 Licenses and Permits
321 Business Licenses and Permits 27,700 27,700
322 Non -business Licenses and Permit 704,000 723,680 1,427,680
Total 731,700 723,680 1,455,380
330 Intergovernmental Revenues
331 FederalGrants - Direct 20,000 3,653,655 3,673,655
332 Fe deralEntitle ments 158,896 158,896
333 FederalGrants - Indirect 7,635,011 7,635,011
334 State Grants 185,000 6,009,876 6,194,876
336 In Lieu and Impact Payments 1,380,000 2,036,400 3,416,400
337 Grants from Local Units 6,760 1,045,000 1,051,760
338 Inte rgovernmental Revenue s 968,345 5,295,802 6,264,147
339 Federa1Stimulus Grants 290,711 290,711
Total 2,560,105 26,125,351 28,685,456
340 Charges for Services
341 General Government 52,680 81,000 133,680
342 Security of Persons and Property 153,000 25,600 178,600
343 Physical Environment 179,800 35,499,805 35,679,605
344 Transportation 772,000 772,000
345 Economic Environment 345,000 12,100 357,100
347 Culture and Re c re a tion 957,865 957,865
348 Internal Service Fund Sales and Services 2,530,000 2,530,000
349 Other Interiimd/Department Charges 4,465,000 444,808 4,909,808
Total 5,195,480 40,323,178 45,518,658
350 Fines and Forfeits
353 Forfeited Contract De posits 890,000 890,000
354 Administrative Penalties 85,000 85,000
355 Criminal Traffic Mis de me a no rs 235,000 235,000
356 Criminal Non -traffic Penalties 115,000 115,000
357 Criminal Cost 230,000 230,000
359 Non -court Fines Forfeitures 2,000 2,000
Total 1,555,000 2,000 1,557,000
30 - Citywide Summaries • 2013 Adopted Budget
General Other Total
Fund Funds Revenue
360 Miscellaneous Revenues
361 Interest Earnings 257,000 241,525 498,525
362 Rents and Royalties 450 991,136 991,586
363 Penalty and Interest Assessments 203,000 203,000
365 Internal Service Ftmd Miscellaneous 7,238,946 7,238,946
366 Trust and Other Inte rfund/De pt 10,832,300 10,832,300
367 Contributions -Private Source 759,300 759,300
368 Assessment Re venue 2,481,683 2,481,683
369 Other Miscellaneous Revenue 33,400 2,688,550 2,721,950
Total 290,850 25,436,440 25,727,290
370 Proprietary/ Trust Gains (losses) & other Income
379 Capital Contributions -Others
787,177 787,177
380 Non Revenues
381 Interftmd Loans Received 1,500 1,500
382 Proceeds of Long -Term Debt Proprietary Ftulds - -
385 Proceeds From Short -Term Debt 165,000 165,000
386 Agency Type Deposit - -
387 Residual Equity Transfer -In 90,138 90,138
388 Other Increases in Ftmd Equity - -
Total 256,638 256,638
390 Other Financing Sources
391 Proceeds of General L/T Debt 23,600,000 23,600,000
395 Proceeds of General Fixed Assets 460,750 460,750
397 Operating Transfers -In 40,000 10,389,946 10,429,946
398 Insurance Recoveries 505,000 505,000
Total 40,000 34,955,696 34,995,696
Total Estimated Revenue 52,437,635 144,777,483 197,215,118
Estimated Beginning Balance 8,483,190 46,569,607 55,052,797
Total Estimated Resources $60,920,825 $191,347,090 $252,267,915
2013 Adopted Budget • Citywide Summaries — 31
EXPENDITURES BY CATEGORY
General Other Total
Fund Funds Budget
100 Salaries and Wages
110 Salaries and Wages $28,658,433 $18,943,832 $47,602,265
120 Overtime 1,188,300 647,600 1,835,900
130 Special Pay/Shift Differential 599,745 198,111 797,856
140 Retirement/Termination Cashout 218,400 166,700 385,100
Total 30,664,878 19,956,243 50,621,121
200 Personnel Benefits
210 Social Security/Council Bene fits 990,044 1,360,487 2,350,531
220 Retirement 1,790,152 1,481,690 3,271,842
230 Industrial Insurance 481,153 1,480,622 1,961,774
240 Life Insurance 109,275 87,561 196,836
250 Medical Insurance 4,711,295 13,520,407 18,231,702
260 Dental Insurance 427,761 1,098,288 1,526,049
270 Unemployment Compensation 109,516 327,438 436,954
280 Miscellaneous 248,350 49,006 297,356
290 Pensions and De a th Be ne fits 649,000 720,500 1,369,500
Total 9,516,546 20,125,999 29,642,544
300 Supplies
310 Office and Ope rating Supplie s 683,491 2,138,012 2,821,503
320 Fuel Consumed 541,503 1,846,743 2,388,246
340 Items Purchased for Resale or Inventory 50,500 2,716,000 2,766,500
350 Small Tools and Equipment 260,800 671,986 932,786
3A0 Liquid Altura Sulphate - 70,000 70,000
3B0 Bioxide Chemicals - 50,000 50,000
3C0 Chemicals - 337,250 337,250
3F0 Fluoride - 45,000 45,000
3G0 Grouting chemicals - 30,000 30,000
3S0 Soda Ash - 9,500 9,500
Total 1,536,294 7,914,491 9,450,785
400 Other Services and Charges
410 Professional Services 3,088,625 10,374,806 13,463,431
420 Communications 513,592 279,228 792,819
430 Transportation/Training 121,073 79,834 200,907
440 Advertising 61,100 138,600 199,700
450 Operating Rentals &Leases 48,090 24,050 72,140
460 Insurance 2,141,200 2,141,200
470 Public Utility Services 432,869 3,917,776 4,350,645
480 Repairs and Maintenance 830,400 6,817,647 7,648,047
490 Miscellaneous (27,066) 1,428,862 1,401,796
4D0 Doe W/W Discharge Permit Fee 123,000 123,000
400 State Water Operating Permit 16,000 16,000
4R0 Reserve Fire Fighters 5,000 5,000
4W0 Water Quality Tests 71,600 71,600
Total 5,073,683 25,412,603 30,486,285
32 - Citywide Summaries • 2013 Adopted Budget
General Other Total
Fund Funds Budget
500 Intergovernmental Services
510 Intergovernment Professional Services 2,465,934 173,000 2,638,934
520 Intergovernment Agreements 39,095 58,425 97,520
530 State/County Taxes and Assessments 106 1,054,600 1,054,706
540 Interftmd Taxes and Assessments 6,211,200 6,211,200
550 Interftmd Subsidies 2,502,275 7,314,073 9,816,348
560 Interftmd Transfers 90,138 90,138
5C0 Connection Charge Transfers 500,000 500,000
5T0 Debt Coverage Transfer Terrace Heights 60,000 60,000
5U0 Debt Coverage Transfer Union Gap 121,500 121,500
Total 5,007,410 15,582,936 20,590,346
600 Capital Outlays
610 Land 800,000 800,000
620 Buildings 602,650 602,650
630 Improvements Other Than Buildings 483,000 483,000
640 Machinery and Equipment 15,000 7,478,000 7,493,000
650 Construction Projects 35,293,821 35,293,821
Total 15,000 44,657,471 44,672,471
700 Debt Service - Principal
700 Debt Service-Interftmd Loan 579,000 579,000
710 Debt Service-G.O. Bonds -Principal 2,453,535 2,453,535
720 Debt Service -Revenue Bonds -Principal 1,335,000 1,335,000
750 Debt Service -Capital Lease -Principal 45,681 77,851 123,532
770 Other Notes 230,000 230,000
780 Intergovernmental Loans 28,738 1,751,396 1,780,134
790 Debt Service -LID Assessment -Principal 100,000 100,000
Total 74,419 6,526,782 6,601,201
800 Debt Service - Interest
820 Debt Service-Interest-Interftmd Debt 55,300 55,300
830 Debt Service -External LTD Interest 12,690 2,050,075 2,062,765
Total 12,690 2,105,375 2,118,065
900 Interfund Payment for Services
910 Interftmd Professional Services 50,000 50,000
950 Interftmd Opt Rental and Leases 100,485 3,501,199 3,601,684
960 InterfdInsurance Services 611,681 2,137,865 2,749,545
tm
980 Interfd-Garage/Plant Charges 767,438 767,438
tm
990 Interftmd-Administrafive Charges 4,365,149 4,365,149
Total 712,166 10,821,651 11,533,816
Total Expenditures
$52,613,085 $153,103,550 $205,716,635
2013 Adopted Budget • Citywide Summaries - 33
Fund/Department
ACCOUNTS BY OBJECT CODE
Salaries Permanent #111
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $95,100 $95,100 $71,325 $95,100 $95,100 0.0%
012 City Manager 310,203 227,834 150,994 215,000 249,547 9.5%
014 Records 182,916 140,832 126,625 167,900 183,064 30.0%
015 Financial Services 896,957 927,282 652,889 869,267 913,194 (1.5%)
016 Human Resources 283,374 295,966 221,769 295,966 300,731 1.6%
017 Legal 697,180 707,980 522,847 707,980 800,334 13.0%
018 Municipal Court 709,469 726,199 521,459 710,794 818,532 12.7%
019 Purchasing 296,824 340,971 239,326 340,971 348,747 2.3%
021 Environmental Planning 457,094 400,733 290,642 386,000 291,542 (27.2%)
022 Code Administration 726,067 656,943 469,195 651,386 708,028 7.8%
025 Economic Development - - - 185,948 n/a
031 Police 11,969,934 12,300,078 8,896,205 11,794,804 13,158,584 7.0%
032 Fire 5,691,673 5,959,587 4,298,580 5,720,740 6,049,429 1.5%
041 Engineering 488,145 442,517 313,116 420,000 417,824 (5.6%)
051 City Hall Maintenance 78,178 61,271 35,838 61,271 66,886 9.2%
052 Information Systems 1,046,413 1,102,837 719,861 1,038,417 1,027,076 (6.9%)
054 Utility Services 562,538 646,929 440,815 600,000 637,550 (1.4%)
General Fund Total 24,492,063 25,033,059 17,971,483 24,075,595 26,252,117 4.9%
123 Economic Development 129,174 155,923 84,031 112,214 112,214 (28.0%)
124 Commtmity Development 363,920 378,719 259,497 354,851 338,356 (10.7%)
125 Commtmity Relations 283,914 268,219 207,143 268,219 270,894 1.0%
131 Parks & Recreation 1,013,275 987,171 741,039 987,171 1,003,526 1.7%
141 Street & Traffic Operations 1,792,922 1,724,188 1,283,051 1,712,151 1,690,311 (2.0%)
144 Cemetery 105,586 103,158 73,870 100,158 100,575 (2.5%)
150 Emergency Services 588,663 659,691 451,423 627,688 616,215 (6.6%)
151 Public Safety Commtmications 1,537,437 1,864,266 1,227,393 1,816,032 1,933,865 3.7%
152 Police Grant 554,000 550,705 405,994 540,697 301,498 (45.3%)
441 Stormwater Operating 497,691 511,987 361,600 511,006 514,238 0.4%
462 Transit 2,247,873 2,227,121 1,748,204 2,275,000 2,279,666 2.4%
471 Refuse 857,113 906,503 609,922 832,600 918,171 1.3%
473 Wastewater Operating 3,317,556 3,440,296 2,402,200 3,224,158 3,521,369 2.4%
474 Water Operating 1,553,449 1,616,755 1,116,465 1,521,475 1,627,196 0.6%
475 Irrigation Operating 441,965 426,364 320,375 426,364 447,015 4.8%
512 Unemployment Comp Reserve 21,556 21,243 16,545 21,243 21,243 0.0%
513 Employees He a 1th Be ne fit 90,335 91,882 69,809 91,882 97,745 6.4%
514 Workers' Compensation 76,998 76,504 55,708 76,504 66,229 (13.4%)
515 Risk Management 442,735 431,227 298,163 394,500 425,028 (1.4%)
551 Equipment Rental 623,327 599,574 439,650 599,574 593,144 (1.1%)
560 Public Works Admin 406,724 412,144 291,632 403,359 372,132 (9.7%)
City Total $41,438,278 $42,486,698 $30,435,199 $40,972,441 $43,502,747 2.4%
34 - Citywide Summaries • 2013 Adopted Budget
Fund/Department
Salaries Temporary #112
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
012 City Manager $0 $3,488 $0 $0 $0 (100.0%)
014 Records 2,012 1,591 2,000 2,012 0.0%
015 Financial Services 17,489 - 1,979 2,000 - n/a
016 Human Resources 17,503 2,026 2,898 2,898 2,193 8.2%
017 Legal 26,595 22,313 20,289 22,313 32,333 44.9%
018 Municipal Court 9,885 - - - n/a
019 Purchasing 15,194 - 8,759 - n/a
022 Code Administration 10,660 - - 15,000 n/a
032 Fire 13,481 - 7,735 12,000 - n/a
051 City Hall Maintenance 25,846 24,983 13,803 24,983 24,983 0.0%
052 Information Systems 50,096 30,879 19,307 30,879 30,876 (0.0%)
054 Utility Services 55,743 10,650 21,330 24,052 15,000 40.8%
General Fund Total 242,493 96,351 97,691 121,124 122,397 27.0%
124 Community Development 16,788 - 6,820 6,820 - n/a
125 Community Relations 1,074 2,026 949 2,026 2,193 8.2%
131 Parks & Recreation 494,304 378,468 350,368 381,467 359,175 (5.1%)
141 Street & Traffic Operations 8,729 - - - n/a
144 Cemetery 8,448 9,000 8,806 8,000 9,000 0.0%
151 Public Safety Commmication 24,558 12,535 18,875 12,535 12,535 0.0%
152 Police Grants 11,141 - 11,141 11,141 0.0%
441 Stormwater Operating 144,039 69,327 116,676 140,000 52,137 (24.8%)
462 Transit 16,156 - 20,032 20,078 - n/a
471 Refuse 34,431 65,129 26,721 42,030 65,153 0.0%
473 Sewer Operating 4,876 23,521 7,703 11,500 14,075 (40.2%)
474 Water Operating - 1,248 800 - n/a
515 Risk Management 7,200 14,916 8,298 14,916 14,916 0.0%
560 Public Works Admin 11,730 17,602 19,297 20,670 17,602 0.0%
City Total $1,014,826 $700,014 $683,485 $793,107 $680,323 (2.8%)
2013 Adopted Budget • Citywide Summaries - 35
Overtime #120
2011
Fund/Department Actual
012 City Manager $0
014 Records 216
015 Financial Services 7,867
016 Human Resources
017 Legal
018 Municipal Court 5,812
021 Environmental Planning
022 Code Administration 8
031 Police 965,670
032 Fire 279,104
041 Engineering -
051 City Hall Maintenance 1,707
052 Information Systems 15,866
054 Utility Services 3,108
General Fund Total 1,279,359
124 Community Development -
125 Community Relations -
131 Parks & Recreation 15,655
141 Street & Traffic Operations 35,136
144 Cemetery 2,593
150 Emergency Services 32,119
151 Public Safety Commtmications 164,805
152 Police Grant 157,062
441 Stormwater Operating 651
462 Transit 94,306
471 Refuse 31,975
473 Wastewater Operating 64,063
474 Water Operating 68,576
475 Irrigation Operating 13,025
512 Unemployment Compensation
513 Employees HealthBenefit
514 Workers' Compensation -
515 Risk Management -
551 Equipment Rental 10,516
560 Public Works Admin 11,472
City Total $1,981,312
36 - Citywide Summaries • 2013 Adopted Budget
2012 YTD 2012
Budget 9/30/2012 Estimate
2013 12 vs.13
Budget Budget
$1,000 $0 $0 $0 (100.0%)
2,550 643 2,550 2,550 0.0%
8,000 893 3,500 8,000 0.0%
2,000 1,000 1,500 (25.0%)
2,500 603 2,500 2,500 0.0%
17,500 1,310 5,000 6,500 (62.9%)
500 87 - - (100.0%)
500 1,811 1,205 500 0.0%
876,000 700,388 906,100 887,000 1.3%
235,000 173,674 234,800 264,500 12.6%
1,000 700 1,000 0.0%
2,500 1,145 2,500 2,500 0.0%
7,250 8,465 10,350 10,750 48.3%
1,000 128 1,000 1,000 0.0%
1,157,300 889,147 1,171,205 1,188,300 2.7%
600 600 600 0.0%
1,000 184 1,000 1,000 0.0%
8,800 2,851 4,802 4,600 (47.7%)
86,650 64,767 79,600 68,900 (20.5%)
3,500 2,148 3,500 3,500 0.0%
47,000 19,055 37,000 47,000 0.0%
103,000 111,369 123,000 103,000 0.0%
163,200 52,406 133,200 100,000 (38.7%)
1,500 1,514 3,000 3,000 100.0%
105,500 43,191 76,000 86,000 (18.5%)
36,700 21,916 36,700 36,700 0.0%
80,100 46,858 80,100 80,100 0.0%
70,000 50,422 72,000 75,000 7.1%
10,000 15,223 15,000 15,000 50.0%
100 - - (100.0%)
1,000 - - (100.0%)
500 - - (100.0%)
2,000 - - (100.0%)
8,500 7,100 9,750 9,700 14.1%
13,500 7,175 12,500 13,500 0.0%
$1,900,450 $1,335,326 $1,858,957 $1,835,900 (3.4%)
Fund/Department
Office and Operating Supplies #310
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $15,948 $17,000 $7,053 $10,000 $10,000 (41.2%)
012 City Manager 6,130 5,000 3,867 4,500 5,000 0.0%
014 Records 7,497 8,000 6,390 8,000 8,000 0.0%
015 Financial Services 13,398 15,000 5,403 15,000 15,000 0.0%
016 Human Resources 5,607 7,000 3,806 7,000 7,000 0.0%
017 Legal 9,063 11,500 6,535 10,500 11,500 0.0%
018 Municipal Court 19,710 21,000 8,855 21,000 21,000 0.0%
019 Purchasing 7,123 7,000 6,407 6,200 6,200 (11.4%)
021 EnvironmentalPlanning 4,818 6,000 2,339 6,000 6,000 0.0%
022 Code Administration 9,604 11,861 5,610 10,500 9,861 (16.9%)
024 Indigent Defense 1,000 - 1,000 0.0%
031 Police 361,448 363,073 213,195 365,073 383,000 5.5%
032 Fire 124,216 124,669 88,181 145,669 138,000 10.7%
035 Pension 189 50 132 50 50 0.0%
041 Engineering 12,676 9,000 5,513 9,000 9,000 0.0%
051 City Hall Maintenance 15,766 15,880 8,381 15,880 15,880 0.0%
052 Information Systems 40,427 31,000 14,976 31,000 31,000 0.0%
054 Utility Services 3,769 6,000 3,744 6,000 6,000 0.0%
General Fund Total 657,390 660,033 390,388 671,372 683,491 3.6%
124 Community Development 12,567 21,450 3,451 9,550 10,100 (52.9%)
125 Community Relations 1,141 3,750 897 3,750 3,750 0.0%
131 Parks & Recreation 311,169 283,000 201,806 281,825 279,100 (1.4%)
141 Street & Traffic Operations 582,305 639,436 438,259 624,186 570,200 (10.8%)
144 Cemetery 6,918 8,000 3,843 7,000 7,000 (12.5%)
150 Emergency Services 19,240 25,000 20,046 25,000 25,000 0.0%
151 Public Safety Communications 34,354 43,449 32,465 43,449 37,000 (14.8%)
152 Police Grant 19,321 27,104 8,839 16,927 14,900 (45.0%)
161 Downtown Business Impr 6,022 5,000 24,250 27,500 - (100.0%)
170 Tourist Promotion 63,869 65,000 43,576 70,000 65,000 0.0%
321 CBD Capital Improvement 1,000 - 100 1,000 0.0%
332 Fire Capital 11,368 12,000 11,536 12,000 12,000 0.0%
343 REET 2 Capital Fund 250,000 250,000 - 250,000 250,000 0.0%
441 Stormwater Operating 13,838 30,000 11,013 20,000 30,000 0.0%
462 Transit 15,182 18,500 8,488 18,500 18,500 0.0%
471 Refuse 34,302 41,200 4,895 41,300 46,200 12.1%
473 Wastewater Operating 365,182 377,240 239,881 383,026 437,500 16.0%
474 Water Operating 165,913 194,200 107,749 194,200 199,200 2.6%
475 Irrigation Operating 34,706 52,000 19,613 52,000 52,000 0.0%
513 Employees Health Benefit 3,000 113 3,000 3,000 0.0%
514 Workers' Compensation 643 4,982 1,248 4,982 4,982 0.0%
515 Risk Management 2,668 3,500 2,216 3,500 3,500 0.0%
516 Wellness/EAP 987 1,700 3,319 4,200 1,700 0.0%
2013 Adopted Budget • Citywide Summaries - 37
Office and Operating Supplies #310 (continued...)
2011 2012 YTD 2012 2013 12 vs.13
Fund/Department Actual Budget 9/30/2012 Estimate Budget Budget
551 Equipment Rental 17,139 27,409 12,172 18,445 23,500 (14.3%)
555 Environmental - 500 - 500 500 0.0%
560 Public Works Admin 44,772 42,230 22,712 42,230 42,230 0.0%
612 Firemen's' Relief and Pension 141 150 135 150 150 0.0%
City Total $2,673,148 $2,842,845 $1,654,094 $2,830,704 $2,823,516 (0.7%)
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.
Fund/Department
Fuel #320
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
021 Environmental Planning $0 $220 $0 $220 $220 0.0%
022 Code Administration 14,792 16,370 9,287 16,370 21,370 30.5%
031 Police 405,060 410,000 283,244 410,000 410,000 0.0%
032 Fire 74,842 82,500 56,909 82,500 85,500 3.6%
041 Engineering 8,835 9,000 4,155 9,000 9,000 0.0%
051 City Hall Maintenance 229 413 229 413 413 0.0%
052 Information Systems 1,190 1,500 642 1,500 1,500 0.0%
054 Utility Services 12,525 13,500 9,077 13,500 13,500 0.0%
General Fund Total 517,473 533,503 363,542 533,503 541,503 1.5%
124 Commtmity Development 7,557 10,950 5,393 9,400 10,000 (8.7%)
125 Commtmity Relations 430 453 259 453 453 0.0%
131 Parks & Recreation 76,365 60,000 41,790 60,000 60,000 0.0%
141 Street & Traffic Operations 162,567 167,343 109,494 167,343 167,343 0.0%
144 Cemetery 8,371 5,280 8,650 7,280 7,280 37.9%
441 Stormwater Operating 14,176 27,830 9,594 20,000 27,830 0.0%
462 Transit 1,067,432 1,048,000 753,212 1,045,000 1,118,000 6.7%
471 Refuse 273,642 266,399 195,358 266,399 266,399 0.0%
473 Wastewater Operating 102,530 87,000 61,114 114,000 114,000 31.0%
474 Water Operating 53,430 51,160 35,668 51,160 51,160 0.0%
475 Irrigation Operating 17,725 18,000 13,482 18,000 18,000 0.0%
551 Equipment Rental 4,311 4,353 3,847 4,353 4,353 0.0%
560 Public Works Admin 1,161 1,925 1,606 1,925 1,925 0.0%
City Total $2,307,170 $2,282,196 $1,603,009 $2,298,816 $2,388,246 4.6%
38 - Citywide Summaries • 2013 Adopted Budget
Fund/Department
Professional Services #41
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $0 $30,300 $34,309 $37,000 $87,000 187.1%
012 City Manager 23,889 100 - 15,000 15,000 14900.0%
013 State Examiner 114,213 106,000 61,312 106,000 110,000 3.8%
014 Records 11,138 13,000 8,085 13,000 13,500 3.8%
015 Financial Services 58,299 61,200 31,280 62,500 66,000 7.8%
016 Human Resources 6,854 10,400 3,940 10,400 10,400 0.0%
017 Legal 35,542 52,800 20,481 52,800 52,800 0.0%
018 Municipal Court 134,619 150,000 106,829 150,000 150,000 0.0%
020 Hearing Examiner 12,405 30,000 15,429 25,000 25,000 (16.7%)
021 Environmental Planning 813 1,500 285 1,500 1,500 0.0%
022 Code Administration 124,450 128,000 83,908 128,000 132,000 3.1%
024 Indigent Defense 471,740 480,000 353,825 485,000 832,500 73.4%
025 Economic Development - - 70,000 n/a
031 Police 425,762 595,258 346,405 606,000 561,000 (5.8%)
032 Fire 38,852 33,500 28,791 33,300 31,300 (6.6%)
035 Pension 841,504 555,500 446,936 628,844 644,700 16.1%
041 Engineering 888 3,000 - 3,000 3,000 0.0%
051 City Hall Maintenance 726 1,000 - 1,000 1,000 0.0%
052 Information Systems 241,605 104,348 88,450 104,348 94,950 (9.0%)
054 Utility Services 123,718 125,000 117,095 142,870 155,875 24.7%
095 Intergovernmental 26,417 1,100 389 1,100 31,100 2727.3%
General Fund Total 2,693,435 2,482,006 1,747,749 2,606,662 3,088,625 24.4%
123 Economic Development 142,550 110,000 66,615 90,000 50,000 (54.5%)
124 Community Development 250,325 362,707 198,013 275,948 269,648 (25.7%)
125 Community Relations 40,000 630 2,000 50,000 25.0%
127 Community Services 82,320 - - n/a
131 Parks & Recreation 448,665 465,000 308,253 421,600 471,600 1.4%
140 Growth Mgt & Commute Trip 23,116 - - n/a
141 Street & Traffic Operations 37,404 134,500 119,208 131,800 16,000 (88.1%)
142 ArterialStreet 3,305 5,000 71 5,000 5,000 0.0%
144 Cemetery 150 150 120 150 150 0.0%
151 Public Safety Communications 2,056 4,000 9,090 6,500 6,500 62.5%
152 Police Grant 203,471 157,000 101,437 148,011 112,000 (28.7%)
161 Parking &Business Impr 212,500 220,000 45,000 120,000 170,000 (22.7%)
162 Trolley 203 - - n/a
170 Tourist Promotion 974,449 985,073 742,668 985,073 1,000,373 1.6%
171 Capitol Theatre 174,000 232,000 174,000 232,000 232,000 0.0%
173 Tourism Promotion Area 413,459 636,000 437,990 630,000 667,000 4.9%
195 Contingency 41,252 - - n/a
2013 Adopted Budget • Citywide Summaries - 39
Professional Services #41 (Continued...)
Fund/Department
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
321 CBD Capital Improvement 11,238 75,000 1,195 10,000 120,000 60.0%
323 Yakima Rev Development Area 196,375 1,750,000 345,124 897,460 1,448,235 (17.2%)
333 Law & Justice Capital 62,886 85,227 23,137 85,227 65,000 (23.7%)
370 Convention Center Capital 4,283 5,000 - 5,000 75,000 1400.0%
392 Cum Res for Capital Impr 20,460 386,437 242,803 418,437 215,000 (44.4%)
441 Stormwater Operating 87,716 207,125 70,222 207,125 57,500 (72.2%)
442 Stormwater Capital 176 40,000 12,271 53,000 40,000 0.0%
462 Transit 1,012,275 1,018,000 612,440 943,600 1,018,000 0.0%
473 Wastewater Operating 103,402 101,415 59,710 96,415 93,500 (7.8%)
474 Water Operating 9,145 40,200 21,606 45,200 35,200 (12.4%)
475 Irrigation Operating 491 4,000 246 2,800 3,000 (25.0%)
476 Sewer Construction 156,572 300,000 25,110 320,000 100,000 (66.7%)
477 Domestic Water Impr 20,312 - - n/a
478 Wastewater Facility Project 387,480 1,358,000 427,846 798,000 1,480,000 9.0%
512 Unemployment Compensation 9,458 9,400 4,771 9,400 9,400 0.0%
513 Employees Health Benefit 485,922 548,000 364,517 471,000 484,000 (11.7%)
514 Workers' Compensation 289,862 201,500 106,928 201,500 201,500 0.0%
515 Risk Management 480,113 448,000 425,902 781,000 790,000 76.3%
516 Wellness/EAP 37,438 50,000 21,336 42,000 50,000 0.0%
551 Equipment Rental 641 1,000 25 1,000 1,000 0.0%
555 Environmental 27,339 75,000 15,867 75,000 25,000 (66.7%)
560 Public Works Admin 197 4,500 2,218 3,500 4,500 0.0%
612 Firemen's' Relief and Pension 780,852 610,000 369,238 552,805 577,000 (5.4%)
632 YAKCORPS Agency fund 119,691 419,696 141,228 419,696 431,700 2.9%
City Total $10,006,984 $13,570,936 $7,244,585 $12,093,909 $13,463,431 (0.8%)
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.
40 - Citywide Summaries • 2013 Adopted Budget
Fund/Department
Travel & Training #43
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $4,103 $10,000 $5,773 $9,000 $10,000 0.0%
012 City Manager 5,915 10,500 3,723 6,000 6,000 (42.9%)
014 Records 888 3,300 1,836 3,300 4,000 21.2%
015 Financial Services 4,559 6,500 4,821 6,500 6,500 0.0%
016 Human Resources 1,717 2,600 973 4,100 4,100 57.7%
017 Legal 5,482 7,800 2,372 7,800 7,800 0.0%
018 Municipal Court 1,340 3,000 1,010 3,000 3,000 0.0%
019 Purchasing 3,627 7,325 1,491 7,325 4,825 (34.1%)
021 Environmental Planning 32 1,800 193 1,800 1,800 0.0%
022 Code Administration 175 1,200 30 700 1,200 0.0%
025 Economic Development - - - 3,000 n/a
031 Police 41,530 40,000 22,055 40,000 40,000 0.0%
032 Fire 4,168 12,780 2,943 12,780 14,780 15.6%
035 Police Pension 1,734 1,800 2,263 2,250 2,375 31.9%
041 Engineering 566 1,000 589 1,500 1,500 50.0%
051 City Hall Maintenance - 465 - 465 465 0.0%
052 Information Systems 4,313 8,228 3,474 8,228 8,228 0.0%
054 Utility Services - 250 1,046 1,500 1,500 500.0%
General Fund Total 80,150 118,548 54,592 116,248 121,073 2.1%
123 Economic Development 3,830 4,000 672 4,000 1,000 (75.0%)
124 Commtmity Development 1,416 3,348 - 1,000 1,000 (70.1%)
125 Commtmity Relations 557 1,634 395 1,584 1,609 (1.5%)
131 Parks &Recreation 4,744 5,700 2,606 4,363 4,200 (26.3%)
141 Street & Traffic Operations 3,284 2,850 3,325 3,150 3,100 8.8%
150 Emergency Services - 930 - 930 930 0.0%
151 Public Safety Commtmications 13,218 9,325 9,821 18,000 13,000 39.4%
152 Police Grants - 1,100 389 1,100 1,100 0.0%
170 Tourist Promotion 1,734 1,000 441 1,000 2,000 100.0%
321 CBD Capital Improvement - 1,900 - 500 - (100.0%)
441 Stormwater Operating - 500 - 500 500 0.0%
462 Transit 5,062 9,000 5,241 9,200 9,000 0.0%
471 Refuse 559 1,045 907 907 1,045 0.0%
473 Sewer Operating 8,417 8,800 5,745 8,800 8,800 0.0%
474 Water Operating 3,611 8,900 2,071 8,900 8,900 0.0%
475 Irrigation Operating 260 1,000 35 1,000 1,000 0.0%
513 Employees Health Benefit 605 1,000 262 1,000 3,500 250.0%
514 Workers' Compensation - 1,600 189 1,600 1,600 0.0%
515 Risk Management 2,277 4,000 707 4,000 4,000 0.0%
516 Wellness/EAP Fund 933 1,830 - 1,830 3,000 63.9%
551 Equipment Rental 4,049 5,120 915 4,000 5,000 (2.3%)
555 Environmental - 950 - 950 950 0.0%
560 Public Works Admin 1,794 2,600 580 2,100 2,600 0.0%
612 Firemen's Relief and Pension 1,398 1,400 1,731 1,750 2,000 42.9%
City Total $137,898 $198,080 $90,623 $198,412 $200,907 1.4%
2013 Adopted Budget • Citywide Summaries - 41
Fund/Department
Telephone #421
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $579 $350 $83 $200 $200 (42.9%)
012 City Manager 1,413 1,050 411 900 900 (14.3%)
014 Records 1,662 1,750 430 1,000 1,000 (42.9%)
015 Financial Services 3,885 3,733 952 3,733 4,000 7.2%
016 Human Resources 2,611 2,450 731 1,750 1,750 (28.6%)
017 Legal 3,680 3,266 956 2,933 3,266 0.0%
018 Municipal Court 3,062 2,916 806 2,916 2,916 0.0%
019 Purchasing 1,572 2,302 410 2,302 1,652 (28.2%)
021 Environmental Planning 3,168 1,866 522 1,866 1,866 0.0%
022 Code Administration 5,455 4,433 1,112 4,433 4,433 0.0%
031 Police 52,135 45,239 14,257 28,167 45,239 0.0%
032 Fire 13,226 16,161 6,852 16,161 16,161 0.0%
041 Engineering 5,199 3,966 1,029 3,966 3,966 0.0%
051 City Hall Maintenance 1,951 2,016 619 2,016 2,016 0.0%
052 Information Systems 12,543 5,949 5,779 5,949 5,949 0.0%
054 Utility Services 1,495 1,516 1,079 2,186 1,516 0.0%
General Fund Total 113,638 98,963 36,028 80,478 96,830 (2.2%)
124 Community Development 5,319 7,534 2,593 5,134 5,534 (26.5%)
125 Community Relations 1,071 1,283 339 1,283 1,283 0.0%
131 Parks & Recreation 10,768 9,511 5,845 11,311 11,311 18.9%
141 Street & Traffic Operations 4,481 4,166 2,496 4,166 4,500 8.0%
144 Cemetery 648 501 408 501 501 0.0%
151 Public Safety Commtmication 309,112 289,107 60,487 54,406 54,406 (81.2%)
162 Trolley 557 676 352 676 676 0.0%
170 Tourist Promotion 15,915 16,835 8,955 17,345 18,000 6.9%
462 Transit 907 752 570 1,000 1,000 33.0%
471 Refuse 32 11 15 15 n/a
473 Sewer Operating 15,440 14,176 5,528 14,874 14,874 4.9%
474 Water Operating 2,930 1,918 1,138 1,985 1,985 3.5%
475 Irrigation Operating 292 233 57 233 233 0.0%
551 Equipment Rental 171 75 150 150 n/a
560 Public Works Admin 51,435 47,078 22,342 47,078 47,078 0.0%
City Total $532,716 $492,733 $147,224 $240,635 $258,376 (47.6%)
42 - Citywide Summaries • 2013 Adopted Budget
Fund/Department
Postage #422
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $225 $500 $631 $500 $500 0.0%
012 City Manager 1,210 450 321 450 450 0.0%
014 Records 687 2,959 421 700 1,500 (49.3%)
015 Financial Services 7,709 9,938 5,570 9,938 9,938 0.0%
016 Human Resources 1,471 2,810 310 1,310 1,310 (53.4%)
017 Legal 3,200 3,986 2,097 3,617 3,986 0.0%
018 Municipal Court 5,434 5,880 3,508 5,880 5,880 0.0%
019 Purchasing 940 1,168 455 1,168 1,168 0.0%
021 Environmental Planning 4,636 5,000 2,928 4,000 5,000 0.0%
022 Code Administration 13,113 16,746 10,409 16,746 16,746 0.0%
031 Police 14,370 14,000 7,385 9,000 14,000 0.0%
032 Fire 1,543 2,100 1,006 1,500 1,500 (28.6%)
035 Police Pension 168 - 148 100 100 n/a
041 Engineering 253 500 171 500 500 0.0%
052 Information Systems 3,211 5,000 499 1,000 1,000 (80.0%)
054 Utility Services 130,383 141,750 90,917 130,000 95,400 (32.7%)
General Fund Total 188,553 212,787 126,776 186,409 158,978 (25.3%)
124 Commtmity Development 1,194 1,194 1,194 1,194 1,000 (16.2%)
125 Commtmity Relations 28 28 28 28 123 341.1%
131 Parks & Recreation 9,508 9,508 9,508 9,508 6,267 (34.1%)
141 Street & Traffic Operations 573 573 573 573 325 (43.3%)
144 Cemetery 420 420 420 420 409 (2.8%)
170 Tourist Promotion 1,146 1,146 1,146 1,146 2,500 118.1%
441 Stormwater Operating 526 526 526 526 980 86.2%
462 Transit 9,644 9,644 9,644 9,644 1,000 (89.6%)
471 Refuse 2,791 2,791 2,791 2,791 5,521 97.8%
473 Wastewater Operating 1,452 1,452 1,452 1,452 2,090 43.9%
474 Water Operating 913 913 913 913 2,652 190.5%
475 Irrigation Operating 956 956 956 956 1,000 4.6%
513 Employees HealthBenefit 112 112 112 112 500 346.1%
514 Workers' Compensation 440 440 440 440 500 13.6%
516 Wellness/EAPFluid 1,287 1,287 1,287 1,287 1,250 (2.9%)
551 Equipment Rental 539 539 539 539 2,098 289.5%
560 Public Works Admin 324 324 324 324 100 (69.1%)
City Total $220,405 $244,639 $158,628 $218,262 $187,291 (23.4%)
2013 Adopted Budget • Citywide Summaries - 43
Fund/Department
Cellular Phone #42C
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $5,377 $5,000 $2,577 $5,000 $5,000 0.0%
012 City Manager 2,245 2,000 748 1,800 1,800 (10.0%)
014 Records 61 330 192 1,000 1,000 203.0%
015 Financial Services 1,346 2,200 378 1,000 1,000 (54.5%)
016 Human Resources 706 2,400 648 1,700 2,400 0.0%
017 Legal 3,825 4,978 1,619 4,978 4,978 0.0%
018 Municipal Court 965 1,790 525 1,790 1,790 0.0%
019 Purchasing 1,605 1,600 1,060 1,600 1,600 0.0%
021 Environmental Planning 401 2,140 - - (100.0%)
022 Code Administration 12,284 10,065 3,663 10,065 10,065 0.0%
025 Economic Development - - 1,000 n/a
031 Police 79,902 85,000 39,025 85,000 85,000 0.0%
032 Fire 12,271 13,894 5,252 13,894 14,894 7.2%
041 Engineering 3,480 4,000 1,916 4,000 4,000 0.0%
051 City Hall Maintenance 877 1,152 438 1,152 1,152 0.0%
052 Information Systems 7,784 8,000 3,537 8,000 8,000 0.0%
054 Utility Services 3,995 3,634 1,979 4,000 3,634 0.0%
General Fund Total 137,124 148,183 63,557 144,979 147,313 (0.6%)
124 Commtmity Development 3,269 3,500 1,439 3,000 3,000 (14.3%)
125 Commtmity Relations 1,091 1,224 558 1,224 1,224 0.0%
131 Parks & Recreation 6,414 6,382 3,410 6,047 6,047 (5.2%)
141 Street & Traffic Operations 6,694 6,300 3,957 6,800 6,700 6.3%
144 Cemetery 229 476 115 476 476 0.0%
151 Public Safety Commtmications 1,111 5,000 442 5,000 5,000 0.0%
152 Police Grants 171 750 344 750 750 0.0%
441 Stormwater Operating 571 476 320 650 650 36.7%
462 Transit 3,041 2,913 1,313 2,913 2,913 0.0%
471 Refuse 874 753 341 753 753 0.0%
473 Sewer Operating 8,733 9,396 4,252 9,500 9,500 1.1%
474 Water Operating 4,818 7,286 2,567 7,786 7,786 6.9%
475 Irrigation Operating 1,263 3,140 652 1,500 1,500 (52.2%)
551 Equipment Rental 458 1,775 510 1,500 1,500 (15.5%)
560 Public Works Admin 1,415 4,029 875 2,950 4,029 0.0%
City Total $177,276 $201,583 $84,653 $195,828 $199,142 (1.2%)
44 - Citywide Summaries • 2013 Adopted Budget
Electricity #471
2011
Fund/Department Actual
031 Police
032 Fire
051 City Hall Maintenance
General Fund Total
$108,133
50,170
58,641
216,944
124 Community Development 4,192
125 Community Relations 3,408
131 Parks & Recreation 113,905
141 Street & Traffic Operations 450,227
144 Cemetery 4,743
170 Tourist Promotion 111,630
441 Stormwater Operating 191
462 Transit 3,879
473 Wastewater Operating 545,003
474 Water Operating 233,115
475 Equipment Rental 69,699
551 Irrigation Operating
560 Public Works Admin 82,961
City Total $1,839,898
2012 YTD 2012
Budget 9/30/2012 Estimate
$106,589 $74,801 $112,490
47,948 32,299 50,818
65,688 45,223 65,688
220,224 152,322 228,995
4,410 2,685 3,850
4,961 2,284 4,961
108,053 79,735 108,053
448,551 290,852 448,551
5,000 2,879 5,000
105,000 75,202 113,000
154 124 154
5,661 3,329 5,661
633,735 346,050 629,035
225,000 138,722 225,000
82,191 49,416 82,191
- 254 200
88,200 55,546 88,200
$1,931,141 $1,199,401 $1,942,852
Natural Gas #472
2011
Fund/Department Actual
031 Police $44,792
032 Fire 28,058
051 City Hall Maintenance 12,594
General Fund Total 85,443
125 Community Relations 1,457
131 Parks & Recreation 52,196
144 Cemetery 1,037
170 Tourist Promotion 41,293
462 Transit 483
473 Sewer Operating 10,257
560 Public Works Admin 117,208
City Total $309,375
2012 YTD 2012
Budget 9/30/2012 Estimate
$52,600 $21,501 $46,600
39,225 16,966 36,204
20,649 6,707 20,649
112,474 45,175 103,452
1,646 782 1,646
55,630 25,410 55,630
1,100 531 1,100
51,000 14,627 41,000
1,643 266 1,643
14,576 8,158 15,500
115,000 66,395 115,000
$353,068 $161,345 $334,971
2013 12 vs.13
Budget Budget
$112,677 5.7%
51,340 7.1%
66,673 1.5%
230,690 4.8%
4,476 1.5%
5,036 1.5%
109,674 1.5%
453,200 1.0%
5,075 1.5%
118,000 12.4%
400 160.0%
5,746 1.5%
638,520 0.8%
228,375 1.5%
83,424 1.5%
n/a
89,523 1.5%
$1,972,140 2.1%
2013 12 vs.13
Budget Budget
$49,970 (5.0%)
34,844 (11.2%)
19,616 (5.0%)
104,430 (7.2%)
1,564 (5.0%)
52,848 (5.0%)
1,045 (5.0%)
42,000 (17.6%)
1,561 (5.0%)
15,500 6.3%
109,250 (5.0%)
$328,198 (7.0%)
2013 Adopted Budget • Citywide Summaries - 45
Fund/Department
Miscellaneous #490
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
011 City Council $64,129 $69,000 $64,940 $67,986 $69,000 0.0%
012 City Manager 15,286 27,000 19,919 22,000 9,000 (66.7%)
014 Records 74,645 191,350 189,974 191,351 154,800 (19.1%)
015 Financial Services 29,960 30,000 20,211 30,160 30,000 0.0%
016 Human Resources 4,938 7,000 5,769 7,619 7,650 9.3%
017 Legal 33,414 34,095 18,527 32,595 34,095 0.0%
018 Municipal Court 21,144 21,000 13,895 21,000 21,000 0.0%
019 Purchasing 10,222 14,300 11,297 14,300 12,700 (11.2%)
020 Hearing Examiner 1,000 1,000 1,000 0.0%
021 Environmental Planning 10,497 11,750 3,844 10,750 10,750 (8.5%)
022 Code Administration 42,657 29,700 21,120 37,700 44,700 50.5%
025 Economic Development - 3,000 n/a
031 Police 31,766 134,300 68,086 161,653 174,300 29.8%
032 Fire 19,377 24,300 20,805 46,250 31,800 30.9%
035 Pension 963 1,000 875 1,000 1,000 0.0%
041 Engineering 3,445 7,700 3,936 7,731 7,750 0.6%
051 City Hall Maintenance 849 1,000 828 1,000 1,000 0.0%
052 Information Systems 3,437 5,350 3,697 5,350 5,350 0.0%
054 Utility Services 33,640 36,000 34,047 39,500 20,056 (44.3%)
095 Intergovernmental 40,359 43,263 34,100 43,263 63,983 47.9%
097 Nonrecurring Expenses 47,922 - (730,000) n/a
General Fund Total 488,648 689,108 535,869 742,208 (27,066) (103.9%)
123 Economic Development 602 - - n/a
124 Community Development 17,524 21,600 13,986 20,083 16,720 (22.6%)
125 Community Relations 1,327 4,550 952 4,550 4,550 0.0%
131 Parks &Recreation 23,737 23,525 9,993 23,292 23,225 (1.3%)
141 Street & Traffic Operations 9,661 9,500 6,710 9,000 10,000 5.3%
144 Cemetery 1,556 1,250 584 1,250 1,250 0.0%
150 Emergency Services 1,645 1,000 534 1,000 1,000 0.0%
151 Public Safety Communications 19,258 24,582 16,814 23,935 24,000 (2.4%)
152 Police Grants 719 2,250 1,004 2,250 2,250 0.0%
161 Downtown Business Impr 1,207 - - n/a
163 Front Street Business Impr3,531 6,298 1,316 6,298 5,000 (20.6%)
170 Tourist Promotion 5,493 6,000 2,402 8,000 8,000 33.3%
172 Public Facilities District - Cony Center 24,381 14,000 7,818 14,000 15,000 7.1%
174 Public Facilities District - Capitol Theatre 13,486 12,000 7,818 12,000 12,000 0.0%
195 Contingency 1,361 200,000 - - (100.0%)
321 CBD Capital Improvement 4,000 550 - (100.0%)
441 Stormwater Operating 3,654 6,000 1,679 6,200 6,200 3.3%
462 Transit 50,667 93,500 36,755 74,500 95,500 2.1%
471 Refuse 15,899 16,090 16,406 21,197 9,406 (41.5%)
473 Wastewater Operating 26,859 36,400 23,472 35,239 42,700 17.3%
474 Water Operating 38,865 58,400 38,355 58,800 60,300 3.3%
475 Irrigation Operating 15,028 17,000 12,931 17,000 17,000 0.0%
46 - Citywide Summaries • 2013 Adopted Budget
Miscellaneous #490 (Continued...)
Fund/Department
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
513 Employees HealthBenefit 1,425 5,400 1,840 5,400 5,900 9.3%
514 Workers' Compensation 1,067 4,600 1,439 4,530 4,600 0.0%
515 Risk Management 399,662 7,413,500 110,909 315,500 915,500 (87.7%)
516 Wellness/EAP 4,796 6,000 6,037 5,800 6,000 0.0%
551 Equipment Rental 6,056 6,464 2,751 6,161 5,961 (7.8%)
555 Environmental - 101,500 - 1,500 101,500 0.0%
560 Public Works Admin 4,193 14,600 2,292 7,900 14,600 0.0%
612 Firemen's Relief and Pension 688 20,700 625 20,700 20,700 0.0%
City Total $1,182,994 $8,819,817 $861,289 $1,448,843 $1,401,796 (84.1%)
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.
Fund/Department
Equipment Maintenance #951
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
021 Environmental Planning $843 $411 $309 $411 $1,735 322.1%
022 Code Administration 13,269 12,183 9,138 12,183 12,578 3.2%
041 Engineering 9,705 4,114 3,085 4,114 4,849 17.9%
051 City Hall Maintenance 436 199 148 199 897 350.8%
052 Information Systems 1,257 467 350 467 320 (31.5%)
054 Utility Services 10,315 11,803 8,851 11,803 8,410 (28.7%)
General Fund Total 35,825 29,177 21,881 29,177 28,789 (1.3%)
124 Community Development 11,113 10,000 7,501 10,000 5,214 (47.9%)
125 Community Relations 1,447 - - 2,004 #DIV/0!
131 Parks & Recreation 118,886 106,964 80,222 106,964 127,538 19.2%
141 Street & Traffic Operations 472,419 457,432 343,072 457,432 388,831 (15.0%)
144 Cemetery 14,123 10,781 8,087 10,781 3,761 (65.1%)
441 Stormwater Operating 33,510 21,646 16,234 21,646 32,668 50.9%
462 Transit 482,767 545,798 409,349 545,798 580,069 6.3%
471 Refuse 403,996 406,494 304,869 406,494 441,383 8.6%
473 Wastewater Operating 126,964 102,599 76,949 102,599 85,902 (16.3%)
474 Water Operating 63,766 80,256 60,192 80,256 83,031 3.5%
475 Irrigation Operating 33,201 17,094 12,819 17,094 9,418 (44.9%)
551 Equipment Rental 14,206 14,146 10,609 14,146 16,620 17.5%
560 Public Works Admin 12,301 10,488 7,866 10,488 7,572 (27.8%)
City Total $1,824,524 $1,812,875 $1,359,650 $1,812,875 $1,812,800 (0.0%)
2013 Adopted Budget • Citywide Summaries - 47
Equipment Rental/Replacement #952
2011
Fund/Department Actual
2012 YTD 2012 2013 12 vs.13
Budget 9/30/2012 Estimate Budget Budget
022 Code Administration $1,416 $1,416 $1,062 $1,416 $1,416 0.0%
031 Police - 180,000 135,000 180,000 60,000 (66.7%)
041 Engineering - 7,980 5,985 7,980 7,980 0.0%
054 Utility Services 3,000 7,000 5,251 7,000 2,000 (71.4%)
General Fund Total 4,416 196,396 147,298 196,396 71,396 (63.6%)
125 Community Relations 2,565 2,565 1,923 2,565 2,565 0.0%
131 Parks & Recreation 8,000 8,000 5,999 8,000 8,000 0.0%
141 Street & Traffic Operations 250,000 150,000 112,500 150,000 250,000 66.7%
150 Emergency Services 75,000 75,000 75,000 75,000 0.0%
333 Law and Justice Capital 241,165 270,000 202,500 270,000 300,000 11.1%
441 Stormwater Operating 60,000 60,000 45,000 60,000 60,000 0.0%
471 Refuse 630,000 630,000 472,500 630,000 600,000 (4.8%)
473 Sewer Operating 198,481 198,481 148,861 198,481 198,481 0.0%
474 Water Operating 134,400 134,400 100,797 134,400 140,400 4.5%
475 Irrigation Operating 20,000 20,000 14,999 20,000 20,000 0.0%
551 Equipment Rental 11,866 11,866 8,899 11,866 11,866 0.0%
560 Public Works Admin 15,000 15,000 11,250 15,000 15,000 0.0%
City Total $1,650,893 $1,771,708 $1,272,526 $1,771,708 $1,752,708 (1.1%)
48 - Citywide Summaries • 2013 Adopted Budget
Fund/Department
Liability Insurance #960
2011 2012 YTD 2012 2013 12 vs.13
Actual Budget 9/30/2012 Estimate Budget Budget
015 Financial Services $13,512 $14,863 $14,863 $14,863 $15,903 7.0%
022 Code Administration 1,361 1,497 1,497 1,497 1,601 7.0%
031 Police 424,698 324,168 324,168 324,168 346,860 7.0%
032 Fire 106,477 117,125 117,125 117,125 125,324 7.0%
041 Engineering 9,782 10,760 10,760 10,760 11,513 7.0%
051 City Hall Maintenance 91,143 100,257 100,257 100,257 107,275 7.0%
054 Utility Services 2,722 2,995 2,995 2,995 3,204 7.0%
General Fund Total 649,695 571,664 571,664 571,664 611,681 7.0%
124 Community Development 44,059 20,000 20,000 20,000 12,000 (40.0%)
125 Community Relations 4,199 4,619 4,619 4,619 4,943 7.0%
131 Parks & Recreation 105,888 116,477 116,477 116,477 124,630 7.0%
141 Street & Traffic Operations 118,365 130,201 130,201 130,201 139,315 7.0%
144 Cemetery 6,317 6,949 6,949 6,949 7,435 7.0%
150 Emergency Services 20,739 22,813 22,813 22,813 24,410 7.0%
151 Public Safety Communications 23,533 25,887 25,887 25,887 27,699 7.0%
170 Tourist Promotion 23,131 25,444 25,444 25,444 27,225 7.0%
171 Capitol Theatre 26,727 29,400 29,400 29,400 31,458 7.0%
441 Stormwater Operating 41,200 45,320 45,320 45,320 48,492 7.0%
462 Transit 362,555 398,811 398,811 398,811 417,873 4.8%
471 Refuse 103,076 113,384 113,384 113,384 121,321 7.0%
473 Wastewater Operating 671,682 738,850 738,850 738,850 790,569 7.0%
474 Water Operating 211,776 232,954 232,954 232,954 249,261 7.0%
475 Irrigation Operating 58,378 64,216 64,216 64,216 68,711 7.0%
560 Public Works Admin 36,128 39,741 39,741 39,741 42,523 7.0%
City Total $2,507,450 $2,586,729 $2,586,729 $2,586,729 $2,749,545 6.3%
2013 Adopted Budget • Citywide Summaries - 49
General Fund Resource Comparison
Taxes
Real and Personal Property Tax
Criminal Justice Sales Tax .1%
Criminal Justice Sales Tax .3%
Retail Sales & Use Tax
Franchise Fees - Nob Hill Water Association
Utility Tax
Pacific Power & Light
Nob Hill Water Association
Natural Gas
Valley Disposal
Cellular Telephone
Telephone
City Water Utility
City Wastewater Utility
City of Yakima Refuse
City Stormwater
Total Utility Tax
Business License Tax
Gambling Excise Tax
Abatement Charges/Appeals
Leasehold Excise Tax
Total Taxes
Actual
Receipts
2011
$9,595,175
939,530
1,672,596
12,590,563
44,569
4,000,610
343,446
1,208,711
322,054
1,462,461
799,958
951,037
1,978,323
433,062
11,499,662
518,363
847,764
14,263
7,863
37,730,348
Licenses and Permits
Regulatory Business Licenses 19,684
Amusements 3,097
Penalties on Business Licenses 6,382
Gun Permits 17,292
Building Permits 634,459
Fire Code Permits 12,747
Mechanical Permits 35,089
Plumbing Permits 66,039
Sign Permits 7,783
Code Infraction Penalties 76
Environmental Impact Pe rmits 12,115
Dog Licenses 23,934
Right -of -Way Use Permits 3,575
Total Licenses and Permits 842,272
Intergovernmental Revenue
Patrol Enhancement
Police Byrne Earmark Grant
Criminal Alien Grant
State Patrol Fire Training
Police Public Defense Grant
Shoreline Master Program Grant
50 - Citywide Summaries • 2013 Adopted Budget
13,125
41,682
20,711
150,000
Amended Estimated
Budget Receipts
2012 2012
$9,934,000
930,000
1,645,500
12,550,000
42,000
$9,934,000
960,000
1,710,000
13,150,000
50,000
3,920,000 4,200,000
464,449 500,000
1,245,000 1,020,000
519,030 440,000
1,655,000 1,300,000
884,000 817,000
1,394,350 1,520,000
3,027,571 3,200,000
719,380 730,000
115,220 120,000
13,944,000
510,000
871,000
7,000
4,000
13,847,000
510,000
867,500
14,000
4,000
40,437,500 41,046,500
20,000 20,000
3,200 3,200
4,500 5,500
15,000 20,000
430,000 550,000
10,000 23,000
30,000 45,000
60,000 65,000
8,000 10,000
8,000 8,000
24,000 24,000
4,000 4,000
616,700 777,700
20,000 20,000
3,000 -
150,000 150,000
20,000 20,000
Adopted 13 vs '12
Budget Budget Est
2013 Change
$10,016,000
1,000,000
1,747,000
13,375,000
50,000
0.8%
4.2%
2.2%
1.7%
0.0%
4,265,000 1.5%
520,000 4.0%
1,020,000 0.0%
420,000 (4.5%)
1,300,000 0.0%
815,000 (0.2%)
1,550,000 2.0%
3,650,000 14.1%
820,000 12.3%
120,000 0.0%
14,480,000 4.6%
510,000 0.0%
867,500 0.0%
15,000 7.1%
4,000 0.0%
42,064,500 2.5%
20,000 0.0%
3,200 0.0%
4,500 (18.2%)
17,000 (15.0%)
530,000 (3.6%)
13,000 (43.5%)
35,000 (22.2%)
65,000 0.0%
8,000 (20.0%)
n/a
8,000 0.0%
24,000 0.0%
4,000 0.0%
731,700 (5.9%)
n/a
n/a
20,000 0.0%
n/a
145,000 (3.3%)
(100.0%)
Traffic Safety Commission
Criminal Justice - High Crime
Criminal Justice - Population/Violent Crime
Criminal Justice - Special Programs
Motor Vehicle Excise Tas/DUI Payment
Sales Tax Equalization/SST Mitigation
Judicial Salary Contribution
Liquor Excise Tax
Liquor Board Profits
Interlocal grant - Yakima Comity/Legends
Housing In -Lieu Tax
Department of Natural Resources In -Lieu Tax
Police Protection Fairgrounds
Resource Officers
Yakima Hsg Authority Law Enforcement
Selah Jail Contract
Union Gap Jail Contract
Bur Alcohol Tobacco & Firearms
YPD Overtime Reimbursement
Violet Crimes Task Force
Fire Investigator Services
Fire Training Center
Fire Training Services
Computer System Services
Purchasing Services (County)
Total Intergovernmental Revenue
Actual
Receipts
2011
67,749
299,433
93,365
54,030
18,963
650
44,932
439,981
635,747
2,500
6,758
164
10,000
261,756
20,000
51,425
5,508
10,332
652
750
51,553
24,785
226,755
2,555,317
Charges for Services
Accident Reports - Police 7,519
Fingerprints 15,684
Miscellaneous Police Services 677
Verification Letters 5,361
Vending Machine Revenue - Jail 17,192
Photostat - Fire -
Sale of Maps -- Codes 120
Examinations -- Codes 110
Sale of Maps & Publications - Planning 14
Sale of Maps & Publications - Engineering 1,825
Sale of Plans & Specifications - Engineering -
Engineering Fees -
Sale of Publications -- Licensing 551
Sale of Codes and Publications - Clerk 189
City Jail Inmate - Medical Cost Sharing 174
Other Police Services 1,057
Probation Day Detention Charges (100)
Home Detention Charges - Police 132,146
Amended Estimated
Budget Receipts
2012 2012
40,000
290,000
85,000
50,000
15,500
24,000
300,000
95,000
55,000
17,000
45,000 45,000
231,500 337,490
585,000 900,000
6,760 6,760
10,000 10,000
419,898 444,024
20,000 20,000
1,500
20,000 30,000
12,000
1,000 500
2,400
5,000 8,000
24,000
298,572 298,572
2,318,242 2,823,258
9,500 7,000
14,000 14,000
1,000 1,000
5,000 5,000
19,000 19,000
500 500
750 750
80 80
1,000 1,000
2,000 2,000
1,200 1,200
500 500
150 150
145,000 140,000
Adopted 13vs'12
Budget Budget Est
2013 Change
40,000 66.7%
290,000 (3.3%)
95,000 0.0%
56,000 1.8%
17,000 0.0%
n/a
45,000 0.0%
77,000 (77.2%)
800,000 (11.1%)
n/a
6,760 0.0%
n/a
10,000 0.0%
588,000 32.4%
58,840 194.2%
1,500 0.0%
5,000 (83.3%)
n/a
(100.0%)
n/a
500 0.0%
2,400 0.0%
8,000 0.0%
24,000 0.0%
270,105 (9.5%)
2,562,118 (9.2%)
7,500 7.1%
14,000 0.0%
1,000 0.0%
5,000 0.0%
19,000 0.0%
500 0.0%
750 0.0%
80 0.0%
1,000 0.0%
n/a
2,000 0.0%
1,200 0.0%
500 0.0%
150 0.0%
n/a
n/a
n/a
145,000 3.6%
2013 Adopted Budget • Citywide Summaries - 51
Actual Amended Estimated Adopted 13vs'12
Receipts Budget Receipts Budget Budget Est
2011 2012 2012 2013 Change
Street and Curb Permits 7,653 8,000 8,000 8,000 0.0%
Abatement Charges/Appeals 19,128 10,000 10,000 10,000 0.0%
Dog Impound Fine 2,725 2,000 2,000 2,000 0.0%
Engineering (Contractors) 90,434 60,000 50,000 160,000 220.0%
Wastewater Connection Charges 7,725 10,000 7,500 7,800 4.0%
Plan Checking Fees 385,286 245,000 300,000 300,000 0.0%
Zoning and Subdivision Fees 46,070 55,000 45,000 45,000 0.0%
Planning Services-interfiuld 23,116 - - - n/a
Codes Services-interfimd - 50,000 10,000 30,000 200.0%
Engineering (City Projects) 600,287 550,000 520,000 550,000 5.8%
Interfimd Charges - Data Processing 50,000 50,000 50,000 70,000 40.0%
Inte rfimd Charges -Cus tomer Services 1,395,566 1,320,250 1,143,000 1,325,000 15.9%
Print Shop Re venues 130,793 120,000 100,000 90,000 (10.0%)
City Services 2,401,947 2,400,000 2,400,000 2,400,000 0.0%
Total Charges for Services 5,345,260 5,081,942 4,839,692 5,197,493 7.4%
Fines & Forfeitures
Mimic ipal Court Infraction Penalties 960,485 1,000,000 890,000 890,000 0.0%
Traffic Infraction Penalties 477 - - - n/a
Parking Infraction Penalties 84,111 90,000 85,000 85,000 0.0%
DWI Penalties - (Criminal) - 100 - - n/a
Mtmicipal Court DWI Penalties 102,773 120,000 90,000 90,000 0.0%
Other Criminal/Traffic Misdemeanors 33 100 - - n/a
Mtmicipal Court Criminal Traffic 147,886 160,000 145,000 145,000 0.0%
Mimic ipal Court non -Traffic Misdemeanors 87,271 70,000 115,000 115,000 0.0%
District Court Recoupments 432 500 - - n/a
Mimic ipal Court Recoupments 186,478 205,000 230,000 230,000 0.0%
Total Fines and Forfeitures 1,569,946 1,645,700 1,555,000 1,555,000 0.0%
Miscellaneous Revenue
Income From Investments 272,541 300,000 250,000 250,000 0.0%
Interest on Sales Tax 9,917 10,000 7,000 7,000 0.0%
Parking Permits 1,262 150 150 150 0.0%
Property Rental 300 300 300 300 0.0%
Great Program-Donation/Contribution-police 700 - 5,000 - (100.0%)
Donations & Contributions (dogs )police 1,600 - 50 - (100.0%)
Donations & Contributions fire 150 - 150 - (100.0%)
Misc Revenue Police 1,200 - 4,600 - (100.0%)
Unclaimed Monies 5,824 4,000 1,500 4,000 166.7%
Other Miscellaneous Revenue 11,999 19,100 23,400 29,400 25.6%
Total Miscellaneous Revenue 305,493 333,550 292,150 290,850 (0.4%)
Non -Revenues
Operating Transfers In
40,000 40,000 40,000 40,000 0.0%
Total Revenue 48,388,636 50,473,634 51,374,300 52,441,661 2.1%
Beginning Unencumbe re d Balance 8,040,189 8,440,130 8,440,130 8,483,190 0.5%
Total Resources $56,428,825 $58,913,764 $59,814,430 $60,924,851 1.9%
52 - Citywide Summaries • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CITY COUNCIL
GENERAL FUND
Mayor
Assistant Mayor
Council Members
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
2012 2013
2011 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
2013 Adopted Budget • City Administration -1
BUDGET SUMMARY
Dept 011 City Council (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
611 Legislation $193,161 $235,214 $211,187 $232,500 $284,751 121.1% 122.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $95,100 $95,100 $79,250 $95,100 $95,100 100.0% 33.4%
200 Personnel Benefits 7,701 7,714 6,406 7,714 7,701 99.8% 2.7%
Sub -Total Salaries & Benefits 102,801 102,814 85,656 102,814 102,801 100.0% 36.1%
300 Supplies 15,948 17,250 9,803 10,000 10,250 59.4% 3.6%
400 Other Svcs & Charges 74,412 115,150 115,728 119,686 171,700 149.1% 60.3%
Total Expenditures $193,161 $235,214 $211,187 $232,500 $284,751 121.1% 100.0%
EXPLANATORY NARRATIVE
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.
SU - 611 Legislation
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
110 Salaries And Wages $95,100 $95,100 $79,250 $95,100 $95,100 100.0% 100.0%
200 Personnel Benefits 7,701 7,714 6,406 7,714 7,701 99.8% 99.8%
300 Supplie s
310 Office & Oper Supplies 15,948 17,000 9,803 10,000 10,000 58.8% 100.0%
350 Small Tools & Equip 0 250 0 0 250 100.0% n/a
Total 15,948 17,250 9,803 10,000 10,250 59.4% 102.5%
400 Other Services & Charges
410 Professional Services 0 30,300 38,309 37,000 87,000 287.1% 235.1%
420 Communications 6,180 5,850 5,998 5,700 5,700 97.4% 100.0%
430 Transportation/Training 4,103 10,000 5,773 9,000 10,000 100.0% 111.1%
490 Miscellaneous 64,129 69,000 65,648 67,986 69,000 100.0% 101.5%
Total 74,412 115,150 115,728 119,686 171,700 149.1% 143.5%
Total Expenditures - SU 611 $193,161 $235,214 $211,187 $232,500 $284,751 121.1% 122.5%
2 - City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CITY MANAGEMENT
GENERAL FUND
City Manager Tony O'Rourke
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 eleven service divisions.
The service unit in this division is:
Service Unit 621- City Manager's Office
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1110 City Manager 1.00 1.00 1.00
1130 Assistant City Manager(') 1.00 0.00 0.00
1311 Executive Secretary(') 1.00 0.00 0.00
1331 Admin Assistant to the City Manager 0.00 1.00 1.00
10506 Executive Assistant 1.00 0.00 0.00
Total Personnel 4.00 2.00 2.00
(1) Assistant City Manager and Executive Assistant positions deleted in 2011 as a cost saving measure.
(2) Executive Secretary position reclassified to Administrative Assistant to the City Manager in the 2012 budget.
BUDGET SUMMARY
Dept 012 City Manager (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
621 City Management $484,875 $367,925 $282,989 $367,336 $366,555 99.6% 99.8%
2013 Adopted Budget • City Administration - 3
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $338,351 $269,279 $212,216 $267,836 $279,306 103.7% 76.2%
200 Personnel Benefits 90,436 52,546 41,193 48,850 49,100 93.4% 13.4%
Sub -Total Salaries & Benefits 428,787 321,825 253,409 316,686 328,406 102.0% 89.6%
300 Supplies 6,130 5,000 3,892 4,500 5,000 100.0% 1.4%
400 Other Svcs & Charges 49,958 41,100 25,688 46,150 33,150 80.7% 9.0%
Total Expenditures $484,875 $367,925 $282,989 $367,336 $366,556 99.6% 100.0%
EXPLANATORY NARRATIVE
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 410 Professional Services - This line item includes funds for miscellaneous minimal
professional services such as photo development and enlargement.
SU - 621 City Management
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $324,714 $238,279 $177,780 $232,600 $274,506 115.2% 118.0%
120 Overtime 0 1,000 0 0 0 0.0% n/a
130 Special Pay 1,578 0 3,400 4,200 4,800 n/a 114.3%
140 Retire/Term Cashout 12,060 30,000 31,036 31,036 0 0.0% 0.0%
Total 338,352 269,279 212,216 267,836 279,306 103.7% 104.3%
200 Personnel Benefits 90,436 52,546 41,193 48,850 49,100 93.4% 100.5%
310 Office & Oper Supplies 6,130 5,000 3,892 4,500 5,000 100.0% 111.1%
400 Other Services & Charges
410 Professional Services 23,889 100 0 15,000 15,000 n/a 100.0%
420 Communications 4,868 3,500 2,047 3,150 3,150 90.0% 100.0%
430 Transportation/Training 5,915 10,500 3,723 6,000 6,000 57.1% 100.0%
490 Miscellaneous 15,286 27,000 19,919 22,000 9,000 33.3% 40.9%
Total 49,958 41,100 25,689 46,150 33,150 80.7% 71.8%
Total Expenditures - SU 621 $484,876 $367,925 $282,990 $367,336 $366,556 99.6% 99.8%
4 - City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
INDIGENT DEFENSE
GENERAL FUND
City Manager Tony O'Rourke
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 consist mainly of payment for legal counsel and associated
costs for indigent defendants in accordance with constitutional mandates.
The City submitted a $175,000 grant application to the Washington State Office of Public Defense (OPD)
for financial assistance. We were recently notified that Yakima would be receiving $145,250 from OPD
for use in FY 2013. These grant funds are included in the 2013 budget. The funds from OPD are
necessary to help with the rising costs of providing fair representation of indigent defendants.
The $347,500 increase in Professional Services is tied to a recent Washington Supreme Court ruling
that sets new caseload standards for the defense of indigent persons. The Legal Department is
implementing a pre -filing diversion program and a prosecution charging unit to reduce the case
load. This additional cost assumes a mid -year implementation of the new rule. See the Legal
Departments strategic initiative in the 2013 Preliminary Budget Summary.
Dept 024 Indigent Defense
SU -132 Indigent Defense
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $0 $1,000 $0 $0 $1,000 100.0% n/a
410 Professional Services 471,740 480,000 404,207 485,000 832,500 173.4% 171.6%
Total Expenditures - SU 132 $471,740 $481,000 $404,207 $485,000 $833,500 173.3% 171.9%
Revenues
330 Intergovernmental Rev $150,000 $150,000 $150,000 $150,000 $145,000 96.7% 96.7%
2013 Adopted Budget • City Administration - 5
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
RECORDS / CITY CLERK
GENERAL FUND
City Manager
City Clerk
Tony O'Rourke
Sonya Claar-Tee
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 on the Fire and Police Pension Boards.
The service units in this division are:
Service Unit 611— Legislation
Service Unit 625 — Records
PERFORMANCE STATISTICS
Legislation
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Council Meetings (Regular, Special, Adjourned & Exec. Session)
37
47
49
Legislation Adopted (Resolution and Ordinance)
255
217
229
Legal Publications
93
81
86
Contracts Processed
103
102
103
Records
Formal Public Disclosure Requests (excluding police & fire)
321
455
506
Oaths of Office administered
11
21
18
Bid openings
48
38
40
AUTHORIZED PERSONNEL
Class
Code Position Title
1234 City Clerks
7123 Department Assistant III
10502 Deputy City Clerk
7161 Public Records Officer
Total Personnel (1)
(1) .60 FTE's funded by the Risk Management Fund (515).
6 — City Administration • 2013 Adopted Budget
2012 2013
2011 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
4.00 4.00 4.00
BUDGET SUMMARY
Dept 014 Records (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
611 Legislation $158,908 $149,526 $132,245 $159,579 $156,719 104.8% 98.2%
625 Records 253,274 363,646 336,076 369,876 334,351 91.9% 90.4%
Total Expenditures $412,182 $513,172 $468,321 $529,455 $491,070 95.7% 92.8%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $204,865 $176,382 $172,442 $206,000 $201,752 114.4% 41.1%
200 Personnel Benefits 53,075 84,401 81,642 93,404 73,818 87.5% 15.0%
Sub -Total Salaries & Benefits 257,940 260,783 254,084 299,404 275,570 105.7% 56.1%
300 Supplies 8,461 9,200 6,759 9,200 9,200 100.0% 1.9%
400 Other Svcs & Charges 129,114 243,189 207,477 220,851 206,300 84.8% 42.0%
600 Capital Outlays 16,667 0 0 0 0 n/a 0.0%
Total Expenditures $412,182 $513,172 $468,320 $529,455 $491,070 95.7% 100.0%
EXPLANATORY NARRATIVE
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.
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 2012 budget due to legal advertising of three ballot
propositions.
2013 Adopted Budget • City Administration - 7
SU - 611 Legislation
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $76,462 $56,834 $66,206 $81,380 $82,183 144.6% 101.0%
120 Overtime 216 2,000 328 2,000 2,000 100.0% 100.0%
130 Special Pay 0 0 2 10 0 n/a 0.0%
140 Retire/Term Cashout 11,546 11,000 10,624 10,650 0 0.0% 0.0%
Total 88,224 69,834 77,160 94,040 84,183 120.5% 89.5%
200 Personnel Benefits 20,351 35,423 37,358 42,539 28,537 80.6% 67.1%
310 Office & Oper Supplies 1,756 2,500 3,037 2,500 2,500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 7,162 8,000 7,959 8,000 8,500 106.3% 106.3%
420 Communications 665 1,770 388 500 1,000 56.5% 200.0%
430 Transportation/Training 0 1,000 275 1,000 1,000 100.0% 100.0%
440 Advertising 40,033 30,000 5,864 10,000 30,000 100.0% 300.0%
490 Miscellaneous 716 1,000 205 1,000 1,000 100.0% 100.0%
Total 48,576 41,770 14,691 20,500 41,500 99.4% 202.4%
Total Expenditures - SU 611 $158,907 $149,527 $132,246 $159,579 $156,720 104.8% 98.2%
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 2013 for election expenses, which includes a projected special election. 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,
Deputy City Clerk and Public Records Officer in professional organizations. The following major
expenses are included in this line item for 2013.
Expense Amount
2012 Election Expenses $150,000
Registrations for Conferences and Seminars and Miscellaneous 3,000
Dues and Subscriptions 800
Total Expenses $153,800
8 - City Administration • 2013 Adopted Budget
SU - 625 Records
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $116,639 $94,998 $84,328 $100,750 $117,019 123.2% 116.1%
120 Overtime 0 550 328 550 550 100.0% 100.0%
130 Special Pay 0 0 3 10 0 n/a 0.0%
140 Retire/Term Cashout 0 11,000 10,624 10,650 0 0.0% 0.0%
Total 116,639 106,548 95,283 111,960 117,569 110.3% 105.0%
200 Personnel Benefits 32,724 48,977 44,285 50,865 45,282 92.5% 89.0%
300 Supplies
310 Office & Oper Supplies 5,740 5,500 3,429 5,500 5,500 100.0% 100.0%
350 Small Tools & Equip 965 1,200 294 1,200 1,200 100.0% 100.0%
Total 6,705 6,700 3,723 6,700 6,700 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 3,977 5,000 136 5,000 5,000 100.0% 100.0%
420 Communications 1,745 3,270 1,490 2,200 2,500 76.5% 113.6%
430 Transportation/Training 888 2,300 1,665 2,300 3,000 130.4% 130.4%
480 Repairs & Maintenance 0 500 0 500 500 100.0% 100.0%
490 Miscellaneous 73,929 190,350 189,496 190,351 153,800 80.8% 80.8%
Total 80,539 201,420 192,787 200,351 164,800 81.8% 82.3%
640 Machinery & Equipment 16,667 0 0 0 0 n/a n/a
Total Expenditures - SU 625 $253,274 $363,645 $336,078 $369,876 $334,351 91.9% 90.4%
2013 Adopted Budget • City Administration - 9
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
HUMAN RESOURCES
GENERAL FUND
City Manager Tony O'Rourke
Human Resources Manager Colleen Chapin
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 - 14 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)
LEOFF 1 Police and Fire Pension Administration (State mandated Police & Fire Pension Act)
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
Diversity Promotion
10 - City Administration • 2013 Adopted Budget
PERFORMANCE STATISTICS
Human Resources
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Permanent Budgeted Positions Authorized
720
714
727
Personnel Requisitions
91
92
75
Employment Tests Administered
89
83
65
Personnel Hired
91
91
75
Classification Studies Completed
210
240
Training Programs Coordinated (In -House Training/Outside Provided)
1
16
10
Hours Invested in Labor Negotiations/Contract Admin/Grievances
63
246
175
Hours Invested in FMLA Administration
3,000
1,500
1,700
Hours Invested in Employee Relations (Consultations on Staff Dev.
Performance Evaluation / Improvement, Discipline Administration
500
600
600
Personnel Action forms processed
1,200
1,500
1,500
Performance Evaluations Issued
1,928
1,575
1,520
Police Relief and Pension Board Medical Claims Processed
720
830
800
Fire Relief and Pension Board Medical Claims Processed
110
106
120
Volunteer Fire and Police boards Medical Claims Processed
82
270
280
Hours Invested in Police and Fire LEOFF 1 Pension calculations
48
200
225
Hours Invested Preparing Items for Monthly Pension Board Meetings(})
0
1
2
AUTHORIZED PERSONNEL
Class
Code Position Title
2012 2013
2011 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 (9 5.00 4.00 4.00
10104 Human Resources Assistant 1.00 1.00 1.00
10102 Chief Examiner 1.00 1.00 1.00
Total Personnel (2)
9.00 8.00 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 2012, the Human Resources Division continued to adapt to the substantial increase in workload
related to the Police and Fire LEOFF 1 retiree's pension program that was shifted from the City
Clerk's office. 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. This added work represents approximately 75% of an FTE that has
been absorbed by the existing staff.
These new responsibilities without added staff necessitated a redistribution of duties and the result
is only one HR Specialist dedicated to the duties related to recruitment, testing and hiring instead
2013 Adopted Budget • City Administration —11
of two. To add to that challenge the new applicant tracking system NeoGov was implemented and
with that came a steep learning curve. There was an expectation that the number of staff hired
would decrease but that workload has stayed consistent and steady with one less person to assist.
Also, due to the retirements of three long tenured staff members, the additional workload and the new
tracking system, six of the eight team members are in new positions or learning new responsibilities.
BUDGET SUMMARY
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $6,125 $7,500 $4,875 $7,500 $7,500 100.0% 100.0%
623 Personnel 177,437 214,511 161,831 213,871 205,508 95.8% 96.1%
627 Police & Fire Civil Service 130,507 113,352 80,107 113,205 106,175 93.7% 93.8%
628 Charter Civil Service 131,735 114,264 107,782 114,301 140,786 123.2% 123.2%
629 Diversity Promotion 328 0 0 0 0 n/a n/a
Total Expenditures $446,132 $449,627 $354,595 $448,877 $459,969 102.3% 102.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $335,391 $319,877 $262,186 $319,748 $326,228 102.0% 70.9%
200 Personnel Benefits 81,162 92,441 70,565 92,600 96,481 104.4% 21.0%
Sub -Total Salaries & Benefits 416,553 412,318 332,751 412,348 422,709 102.5% 91.9%
300 Supplies 10,604 8,500 4,737 8,500 8,500 100.0% 1.8%
400 Other Svcs & Charges 18,975 28,810 17,108 28,029 28,760 99.8% 6.3%
Total Expenditures $446,132 $449,628 $354,596 $448,877 $459,969 102.3% 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.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services
$6,125 $7,500 $4,875 $7,500 $7,500 100.0% 100.0%
12 - City Administration • 2013 Adopted Budget
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.
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $124,793 $150,945 $119,418 $151,817 $146,678 97.2% 96.6%
120 Overtime 0 500 0 0 0 0.0% n/a
140 Retire/Term Cashout 12,252 0 0 0 0 n/a n/a
Total 137,045 151,445 119,418 151,817 146,678 96.9% 96.6%
200 Personnel Benefits 28,973 46,866 31,969 47,004 43,131 92.0% 91.8%
300 Supplies
310 Office & Oper Supplies 3,375 3,500 2,399 3,500 3,500 100.0% 100.0%
350 Small Tools & Equip 1,060 1,000 598 1,000 1,000 100.0% 100.0%
Total 4,435 4,500 2,997 4,500 4,500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 629 2,000 579 2,000 2,000 n/a n/a
420 Communications 2,496 4,000 2,072 3,300 4,000 100.0% 121.2%
430 Transportation/Training 769 1,000 102 1,000 1,000 100.0% 100.0%
480 Repairs & Maintenance 295 500 211 500 500 100.0% 100.0%
490 Miscellaneous 2,797 4,200 4,484 3,750 3,700 88.1% 98.7%
Total 6,986 11,700 7,448 10,550 11,200 95.7% 106.2%
Total Expenditures - SU 623 $177,439 $214,511 $161,832 $213,871 $205,509 95.8% 96.1%
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.
2013 Adopted Budget • City Administration -13
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 627 Police & Fire Civil Svc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $95,988 $84,021 $61,074 $84,021 $76,311 90.8% 90.8%
120 Overtime 0 1,000 0 500 1,000 100.0% 200.0%
140 Retire/Term Cashout 2,450 0 0 0 0 n/a n/a
Total 98,438 85,021 61,074 84,521 77,311 90.9% 91.5%
200 Personnel Benefits 27,312 23,021 16,603 23,005 23,104 100.4% 100.4%
300 Supplies
310 Office & Oper Supplies 337 1,000 637 1,000 1,000 100.0% 100.0%
350 Small Tools & Equip 1,916 0 0 0 0 n/a n/a
Total 2,253 1,000 637 1,000 1,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 33 500 43 500 500 100.0% 100.0%
420 Communications 1,093 1,960 449 610 610 31.1% 100.0%
430 Transportation/Training 427 500 235 1,500 1,500 300.0% 100.0%
480 Repairs & Maintenance 147 250 105 250 250 100.0% 100.0%
490 Miscellaneous 803 1,100 961 1,819 1,900 172.7% 104.5%
Total 2,503 4,310 1,793 4,679 4,760 110.4% 101.7%
Total Expenditures - SU 627 $130,506 $113,352 $80,107 $113,205 $106,175 93.7% 93.8%
Service Unit 628 - Charter Civil Service
This service unit maintains the City Charter mandated Charter Civil Services.
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.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 628 Charter Civil Service Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $92,556 $82,910 $81,694 $82,910 $101,740 122.7% 122.7%
120 Overtime 0 500 0 500 500 100.0% 100.0%
140 Retire/Term Ca shout 7,351 0 0 0 0 n/a n/a
Total 99,907 83,410 81,694 83,410 102,240 122.6% 122.6%
14 - City Administration • 2013 Adopted Budget
200 Personnel Benefits 24,877 22,554 21,993 22,591 30,246 134.1% 133.9%
300 Supplie s
310 Office & Oper Supplies 1,567 2,500 1,104 2,500 2,500 100.0% 100.0%
350 Small Tools & Equip 2,022 500 0 500 500 100.0% 100.0%
Total 3,589 3,000 1,104 3,000 3,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 67 400 87 400 400 100.0% 100.0%
420 Communications 1,200 1,700 455 850 850 50.0% 100.0%
430 Transportation/Training 521 1,100 737 1,600 1,600 145.5% 100.0%
480 Repairs & Maintenance 236 400 176 400 400 100.0% 100.0%
490 Miscellaneous 1,338 1,700 1,536 2,050 2,050 120.6% 100.0%
Total 3,362 5,300 2,991 5,300 5,300 100.0% 100.0%
Total Expenditures - SU 628 $131,735 $114,264 $107,782 $114,301 $140,786 123.2% 123.2%
Service Unit 629 - Diversity Promotion
This service unit is used to help support the local Martin Luther King Jr. celebration when Council
approves a request.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 629 Diversity Promotion Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies
$328 $0 $0 $0 $0 n/a n/a
2013 Adopted Budget • City Administration -15
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
UNEMPLOYMENT COMPENSATION RESERVE
City Manager Tony O'Rourke
Human Resources Manager Colleen Chapin
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 Unempl Comp Rsv (1) (2) (3) (4)
2012 2012 2012
2011 Amended Actual Estimated
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End
623 Personnel $207,224 $318,064 $122,794 $212,964
Revenue Summary By Service Unit
645 Interfund Distribution $179,549
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
(5) (6) (7)
2013 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
$293,796 92.4% 138.0%
$173,000 $147,870 $177,000 $177,000 102.3% 100.0%
$355,464 $324,387 $327,790 $327,790 $291,825 90.0% 89.0%
-27,675 -145,064 25,077 -35,964 -116,796 80.5% 324.8%
$327,789 $179,323 $352,867 $291,826 $175,029 97.6% 60.0%
16 - City Administration • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries &Wages $28,120 $23,252 $18,995 $23,152 $23,366 100.5% 8.0%
200 Personnel Benefits 166,255 281,066 93,900 176,066 256,795 91.4% 87.4%
Sub -Total Salarie s & Benefits 194,375 304,318 112,895 199,218 280,161 92.1% 95.4%
400 Other Svcs & Charges 9,458 9,400 6,276 9,400 9,400 100.0% 3.2%
900 Intfnd Pymt f/Svcs 3,391 4,346 3,622 4,346 4,235 97.4% 1.4%
Total Expenditures $207,224 $318,064 $122,793 $212,964 $293,796 92.4% 100.0%
EXPLANATORY NARRATIVE
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
$98,525
WORKERS' UNEMPLOYMENT BENEFITS PAID
Last Eight Years Actual Expenditures, 2012 Year -End Estimate and 2013 Budget
$88,851
$115,023 $114,242
$79,410
$83,201
$151,859
160621 $170,000
$250,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Actual Actual Actual Actual Actual Actual Actual Actual YE Budget
Estimate
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 Equifax
Administrative Services.
2013 Adopted Budget • City Administration -17
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $23,219 $23,152 $18,995 $23,152 $23,366 100.9% 100.9%
120 Overtime 0 100 0 0 0 0.0% n/a
140 Retire/Term Ca shout 4,901 0 0 0 0 n/a n/a
Total 28,120 23,252 18,995 23,152 23,366 100.5% 100.9%
200 Personnel Benefits 166,255 281,066 93,900 176,066 256,795 91.4% 145.9%
410 Professional Services 9,458 9,400 6,276 9,400 9,400 100.0% 100.0%
990 Interfund Admin Chrgs 3,391 4,346 3,622 4,346 4,235 97.4% 97.4%
Total Expenditures - SU 623 $207,224 $318,064 $122,793 $212,964 $293,796 92.4% 138.0%
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $179,549 $173,000 $147,870 $177,000 $177,000 102.3% 100.0%
Service Unit 699 - General Revenues
Beginning balance is the accumulated savings from prior year activity in the fund.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $355,464 $324,387 $327,790 $327,790 $291,825 90.0% 89.0%
18 - City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
EMPLOYEES HEALTH BENEFIT RESERVE
City Manager Tony O'Rourke
Human Resources Manager Colleen Chapin
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 2013. The 2013 total revenue, which
includes estimated contributions from operating funds, employees' payroll deductions, retiree
contributions and interest earnings are projected at $11,995,000.
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 1.45 FTE's in Human Resources (016).
BUDGET SUMMARY
Dept 513 Emp Hlth Benefit Rsv (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
623 Personnel $11,047,905 $11,469,378 $9,341,010 $11,424,885 $11,628,854 101.4% 101.8%
Revenue Summary By Service Unit
645 Interfund Distribution $9,727,085 $10,416,825 $7,852,888 $10,103,348 $11,167,000 107.2% 110.5%
699 Gene r a 1 Re venue s 691,027 826,360 979,433 1,621,000 828,000 100.2% 51.1%
Total Re venue s $10,418,112 $11,243,185 $8,832,321 $11,724,348 $11,995,000 106.7% 102.3%
Fund Balance
Beginning Balance $2,537,960 $1,991,005 $1,908,168 $1,908,168 $2,207,630 110.9% 115.7%
Revenues Less Expenditures -629,792 -226,193 -508,689 299,463 366,146 -161.9% 122.3%
Ending Balance $1,908,168 $1,764,812 $1,399,479 $2,207,631 $2,573,776 145.8% 116.6%
2013 Adopted Budget • City Administration -19
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries &Wages $108,894 $98,352 $83,325 $97,352 $103,648 105.4% 0.9%
200 Personnel Benefits 9,905,794 10,238,874 8,392,114 10,259,106 10,309,508 100.7% 88.7%
Sub -Total Salaries & Benefits 10,014,688 10,337,226 8,475,439 10,356,458 10,413,156 100.7% 89.5%
300 Supplies 869 4,000 113 4,000 4,000 100.0% 0.0%
400 Other Svcs & Charges 881,274 979,525 741,602 915,800 1,062,300 108.5% 9.1%
900 Intfnd Pymt f/Svcs 151,074 148,627 123,855 148,627 149,397 100.5% 1.3%
Total Expenditure s $11,047,905 $11,469,378 $9,341,009 $11,424,885 $11,628,853 101.4% 100.0%
EXPLANATORY NARRATIVE
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
WORKERS' HEALTH BENEFITS PAID (MEDICAL/DENTAL/VISION)
Last Eight Years Actual Expenditures, 2012 Year -End Estimate and 2013 Budget
$10,280,000
$10,230,000
$9,882,663
$7,514,279
$8,414,467
$7,120,116_
$6,360,159
$6,553,320
$S,74.E723
$9,123,943
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Actual Actual Actual Actual Actual Actual Actual Actual YE Budget
Estimate
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 8-13%), an aging workforce with
minimal turnover (including LEOFF I medical costs) and a large number of claims exceeding
$35,000. As of December 31, 2012 there are 30 claimants who claims experience have exceeded
$35,000, or a total of approximately $3,042,207.
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
(EBMS) became the TPA reflecting an approximate 9% cost savings from the current provider
20 — City Administration • 2013 Adopted Budget
Healthcare Management Administrators (HMA). Starting February 2-13 an on-site clinic for
employees, dependents and retirees will open providing services of office visits, laboratory and
prescription. Savings to the City by using this MiCare model is anticipated to be approximately
$320,000.
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $94,191 $97,352 $83,325 $97,352 $103,648 106.5% 106.5%
120 Overtime 0 1,000 0 0 0 0.0% n/a
140 Retire/Term Cashout 14,702 0 0 0 0 n/a n/a
Total 108,893 98,352 83,325 97,352 103,648 105.4% 106.5%
200 Personnel Benefits 9,905,794 10,238,874 8,392,114 10,259,106 10,309,508 100.7% 100.5%
300 Supplies
310 Office & Oper Supplies 0 3,000 113 3,000 3,000 100.0% 100.0%
350 Small Tools & Equip 869 1,000 0 1,000 1,000 100.0% 100.0%
Total 869 4,000 113 4,000 4,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 485,922 548,000 407,360 471,000 484,000 88.3% 102.8%
420 Communications 112 4,725 136 500 500 10.6% 100.0%
430 Transportation/Training 605 1,000 364 1,000 3,500 350.0% 350.0%
460 Insurance 393,210 420,000 331,902 437,500 568,000 135.2% 129.8%
480 Repairs & Maintenance 0 400 0 400 400 100.0% 100.0%
490 Miscellaneous 1,425 5,400 1,840 5,400 5,900 109.3% 109.3%
Total 881,274 979,525 741,602 915,800 1,062,300 108.5% 116.0%
990 Interfund Admin Chrgs 151,074 148,627 123,855 148,627 149,397 100.5% 100.5%
Total Expenditures - SU 623 $11,047,904 $11,469,378 $9,341,009 $11,424,885 $11,628,853 101.4% 101.8%
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).
BASE PREMIUM RATES
2011 2012 vs.
2011 2012 vs. 2013 % Change
Description Actual Budget 2012 Proposed 2013
LEOFF I Employees $722.79 $748.71 $25.92 $959.89 12.8%
YPPA Employees 490.93 448.64 (42.29) 440.49 (1.8%)
All Other Employees 490.93 576.50 85.57 700.33 12.1%
YPPA Dependents 614.68 827.07 212.39 786.76 (5.1%)
All Other Dependent(s) 614.68 695.71 81.03 763.31 9.7%
Dental 84.52 91.96 7.44 90.82 (1.2%)
2013 Adopted Budget • City Administration - 21
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $9,727,085 $10,416,825 $7,852,888 $10,103,348 $11,167,000 107.2% 110.5%
Service Unit 699 - General Revenues
Miscellaneous revenues include retired employee contributions and investment interest. The 2013
revenue budget includes $225,000 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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $2,537,960 $1,991,005 $1,908,168 $1,908,168 $2,207,630 110.9% 115.7%
360 Miscellaneous Revenues 691,027 826,360 979,433 1,621,000 828,000 100.2% 51.1%
Total Revenue s - SU 699 $3,228,987 $2,817,365 $2,887,601 $3,529,168 $3,035,630 107.7% 86.0%
22 — City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
WORKER'S COMPENSATION RESERVE
City Manager Tony O'Rourke
Human Resources Manager Colleen Chapin
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
1.25 FTE's in Human Resources (016).
BUDGET SUMMARY
Dept 514 Workers Comp Rsv (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
623 Personnel $1,319,074 $1,363,785 $806,513 $1,064,710 $1,244,636 91.3% 116.9%
Revenue Summary By Service Unit
645 Interfund Distribution $1,073,029 $1,113,600 $856,715 $1,017,500 $1,017,500 91.4% 100.0%
699 Gene r a 1 Re venue s 122,960 1,000 5,147 8,500 500 50.0% 5.9%
Total Re venues $1,195,989 $1,114,600 $861,862 $1,026,000 $1,018,000 91.3% 99.2%
Fund Balance
Beginning Balance $1,177,333 $1,124,244 $1,054,247 $1,054,247 $1,015,537 90.3% 96.3%
Revenues Less Expenditures -123,085 -249,185 55,350 -38,710 -226,636 91.0% 585.5%
Ending Balance $1,054,248 $875,059 $1,109,597 $1,015,537 $788,901 90.2% 77.7%
2013 Adopted Budget • City Administration - 23
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries &Wages $89,587 $92,389 $68,050 $88,077 $69,743 75.5% 5.6%
200 Personnel Benefits 858,525 977,011 532,569 677,129 871,950 89.2% 70.1%
Sub -Total Salaries & Benefits 948,112 1,069,400 600,619 765,206 941,693 88.1% 75.7%
300 Supplies 643 5,382 1,248 5,382 5,382 100.0% 0.4%
400 Other Svcs & Charges 349,283 270,200 188,976 275,319 279,400 103.4% 22.4%
900 Intfnd Pymt f/Svcs 21,037 18,803 15,669 18,803 18,160 96.6% 1.5%
Total Expenditure s $1,319,075 $1,363,785 $806,512 $1,064,710 $1,244,635 91.3% 100.0%
EXPLANATORY NARRATIVE
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
WORKERS' COMPENSATION BENEFITS PAID
Last Eight Years Actual Expenditures, 2012 Year -End Estimate and 2013 Budget
$1,114,330
$881,927
$816,221
$614,757 $614,757
$925,000
$546,900 $834,906
$650,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Actual Actual Actual Actual Actual Actual Actual Actual YE Budget
Estimate
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.
24 - City Administration • 2013 Adopted Budget
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $82,236 $83,439 $63,413 $83,439 $69,743 83.6% 83.6%
120 Overtime 0 500 0 0 0 0.0% n/a
140 Retire/Term Cashout 7,351 8,450 4,638 4,638 0 0.0% 0.0%
Total 89,587 92,389 68,051 88,077 69,743 75.5% 79.2%
200 Personnel Benefits 858,525 977,011 532,569 677,129 871,950 89.2% 128.8%
300 Supplies
310 Office & Oper Supplies 643 4,982 1,248 4,982 4,982 100.0% 100.0%
350 Small Tools & Equip 0 400 0 400 400 100.0% 100.0%
Total 643 5,382 1,248 5,382 5,382 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 289,862 201,500 119,480 201,500 201,500 100.0% 100.0%
430 Transportation/Training 0 1,600 658 1,600 1,600 100.0% 100.0%
460 Insurance 58,059 62,000 67,189 67,189 71,200 114.8% 106.0%
480 Repairs & Maintenance 295 500 211 500 500 100.0% 100.0%
490 Miscellaneous 1,067 4,600 1,439 4,530 4,600 100.0% 101.5%
Total 349,283 270,200 188,977 275,319 279,400 103.4% 101.5%
990 Interfund Admin Chrgs 21,037 18,803 15,669 18,803 18,160 96.6% 96.6%
Total Expenditures - SU 623 $1,319,075 $1,363,785 $806,514 $1,064,710 $1,244,635 91.3% 116.9%
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)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $1,073,029 $1,113,600 $856,715 $1,017,500 $1,017,500 91.4% 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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 699 General Revenues Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,177,333 $1,124,244 $1,054,247 $1,054,247 $1,015,537 90.3% 96.3%
360 Miscellaneous Revenues 122,960 1,000 5,147 8,500 500 50.0% 5.9%
Total Re venue s-SU699 $1,300,293 $1,125,244 $1,059,394 $1,062,747 $1,016,037 90.3% 95.6%
2013 Adopted Budget • City Administration - 25
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
WELLNESS / EMPLOYEE ASSISTANCE PROGRAM
City Manager Tony O'Rourke
Human Resources Manager Colleen Chapin
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)
2011
Exp Summary By Service Unit Actual
(2) (3) (4) (5)
2012 2012 2012 2013
Amended Actual Estimated Projected
Budget 10/31/12 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
655 Wellness Program
656 Employee Assist Program
Total Expenditure s
$31,898 $60,000 $27,776 $59,630 $62,000
22,824 32,000 16,140 23,700 31,700
$54,722 $92,000 $43,916 $83,330 $93,700
Revenue Summary By Service Unit
645 Interfund Distribution
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$30,000 $60,000 $0 $60,000
103.3%
99.1%
101.8%
104.0%
133.8%
112.4%
$60,000 100.0% 100.0%
$147,368 $143,483 $122,646 $122,646 $99,316 69.2% 81.0%
-24,722 -32,000 -43,917 -23,330 -33,700 105.3% 144.4%
$122,646 $111,483 $78,729 $99,316 $65,616 58.9% 66.1%
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget
300 Supplies $11,114 $6,700 $7,134 $9,200 $6,700
400 Other Svcs & Charges 43,608 65,300 30,378 57,630 67,000
600 Capital Outlays 0 20,000 6,405 16,500 20,000
Total Expenditures $54,722 $92,000 $43,917 $83,330 $93,700
(6) (7)
% Chng
from of
2 to 5 Total
0/0
26 - City Administration • 2013 Adopted Budget
100.0%
102.6%
100.0%
101.8%
7.2%
71.5%
21.3%
100.0%
EXPLANATORY NARRATIVE
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $30,000 $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. On
September 10, 2013, the Wellness Committee will host an expanded Wellness Fair in the Yakima
Convention Center. This event will promote healthy living and preventive care for all members of
the City's Health Plan
Account 640 Machinery and Equipment - This account pays for exercise equipment.
SU - 655 Wellness Program
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
300 Supplie s
310 Office & Oper Supplies $987 $1,000 $3,319 $3,500 $1,000 100.0% 28.6%
350 Small Tools & Equip 10,127 5,000 3,815 5,000 5,000 100.0% 100.0%
Total 11,114 6,000 7,134 8,500 6,000 100.0% 70.6%
400 Other Services & Charges
410 Professional Services 14,714 20,000 8,837 20,000 20,000 100.0% 100.0%
420 Communications 440 2,470 0 500 500 20.2% 100.0%
430 Transportation/Training 933 1,330 0 1,330 2,500 188.0% 188.0%
480 Repairs &Maintenance 0 5,000 0 7,500 7,500 150.0% 100.0%
490 Miscellaneous 4,696 5,200 5,401 5,300 5,500 105.8% 103.8%
Total 20,783 34,000 14,238 34,630 36,000 105.9% 104.0%
640 Machinery & Equipment 0 20,000 6,405 16,500 20,000 100.0% 121.2%
Total Expenditure s - SU 655 $31,897 $60,000 $27,777 $59,630 $62,000 103.3% 104.0%
2013 Adopted Budget • City Administration - 27
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 656 Emp Assistance Prog Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $0 $700 $0 $700 $700 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 22,724 30,000 15,504 22,000 30,000 100.0% 136.4%
430 Transportation/Training 0 500 0 500 500 100.0% 100.0%
490 Miscellaneous 100 800 636 500 500 62.5% 100.0%
Total 22,824 31,300 16,140 23,000 31,000 99.0% 134.8%
Total Expenditures - SU 656 $22,824 $32,000 $16,140 $23,700 $31,700 99.1% 133.8%
Service Unit 699 — Revenues
The beginning balance is the accumulated savings from prior year activity in the fund.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$147,368 $143,483 $122,646 $122,646 $99,316 69.2% 81.0%
28 — City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
INFORMATION TECHNOLOGY SERVICES
GENERAL FUND
City Manager Tony O'Rourke
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 personal digital assistant (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
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1233 Information Systems Manager (9 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 5.00
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)(3) 1.00 0.00 1.00
2116 Lead Client Services Technician (2) 1.00 0.00 0.00
2117 Web Applications Developer/Admin (2)(3) 0.00 1.00 2.00
7171 Communications & Tech Office Asst(}) 0.00 1.00 1.00
7611 Print Shop Operator 1.00 1.00 1.00
2013 Adopted Budget • City Administration - 29
Class
Code Position Title
10201 Senior Analyst (2)
10203 Lead Applications System Designer (2)(3)
11901 Supervising Senior Analyst
11902 Operation Supervisor (2)
Total Personnel 151
2012 2013
2011 Amended Proposed
Actual Budget Budget
1.00 0.00 0.00
1.00 2.00 1.00
2.00 2.00 2.00
0.00 1.00 1.00
19.00 18.00 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 2013
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 2012 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 Application Developer/Admin and one Lead Applications System Designer positions. The Lead
Client Services Technician position was replaced by Operation Supervisor position.
(3) The 2013 budget added one Web Application Developer/Admin position, and restored the Senior Application
Developer position and eliminated one Lead Applications System Designer position.
(4) The Communications and Technology Office Assistant was a new position in 2012. This position is also split between
Information Technology and Public Safety Communications. The 2013 Budget allocates .50 FTE to Information
Technology and .50 FTE to Public Safety Communications.
(5) A total of 0.5 FTE's are funded by Public Safety Communications.
BUDGET SUMMARY
Dept 052 Information Tech Svc (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $61,983 $108,215 $118,034 $108,425 $111,276 102.8% 102.6%
631 Information Technology 2,255,124 2,166,810 1,528,839 2,108,794 1,978,415 91.3% 93.8%
653 Copy Center 171,822 172,370 127,500 171,598 174,347 101.1% 101.6%
Total Expenditures $2,488,929 $2,447,395 $1,774,373 $2,388,817 $2,264,038 92.5% 94.8%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $1,227,511 $1,244,781 $897,707 $1,188,760 $1,158,208 93.0% 51.2%
200 Personnel Benefits 340,114 402,319 272,041 403,495 396,515 98.6% 17.5%
Sub -Total Salaries & Benefits 1,567,625 1,647,100 1,169,748 1,592,255 1,554,723 94.4% 68.7%
300 Supplies 158,813 187,132 73,469 187,132 153,050 81.8% 6.8%
400 Other Svcs & Charges 565,943 535,761 422,145 531,761 529,437 98.8% 23.4%
600 Capital Outlays 183,640 65,429 98,325 65,695 15,000 22.9% 0.7%
700 Debt Service 11,651 11,507 10,297 11,507 11,508 n/a 0.5%
900 Intfnd Pymt f/Svcs 1,257 467 389 467 320 68.5% 0.0%
Total Expenditures $2,488,929 $2,447,396 $1,774,373 $2,388,817 $2,264,038 92.5% 100.0%
30 - City Administration • 2013 Adopted Budget
EXPLANATORY NARRATIVE
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $20,318 $15,000 $24,444 $15,000 $14,995 100.0% 100.0%
120 Overtime 0 250 0 250 250 100.0% 100.0%
Total 20,318 15,250 24,444 15,250 15,245 100.0% 100.0%
200 Personnel Benefits 1,873 1,440 2,334 1,650 1,430 99.3% 86.7%
400 Other Services & Charges
480 Repairs &Maintenance 39,692 91,526 91,256 91,526 94,600 103.4% 103.4%
490 Miscellaneous 100 0 0 0 0 n/a n/a
Total 39,792 91,526 91,256 91,526 94,600 103.4% 103.4%
Total Expenditure s - SU 103 $61,983 $108,216 $118,034 $108,426 $111,275 102.8% 102.6%
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.
2013 Adopted Budget • City Administration — 31
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
stations, public works, wastewater treatment plant, etc.) and for Selah, Union Gap and Yakima
County.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 631 Information Technology Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $1,083,132 $1,164,596 $811,472 $1,100,176 $1,074,528 92.3% 97.7%
120 Overtime 15,866 6,000 9,294 10,000 10,000 166.7% 100.0%
130 Special Pay 10,369 16,000 13,069 16,000 16,000 100.0% 100.0%
140 Retire/Term Cashout 55,888 0 5,219 5,300 0 n/a 0.0%
Total 1,165,255 1,186,596 839,054 1,131,476 1,100,528 92.7% 97.3%
32 — City Administration • 2013 Adopted Budget
200 Personnel Benefits
200 Personnel Benefits 321,492 381,738 253,921 382,577 372,468 97.6% 97.4%
280 Clothing & Misc 0 0 0 0 1,000 n/a n/a
Total 321,492 381,738 253,921 382,577 373,468 97.8% 97.6%
300 Supplies
310 Office & Oper Supplies 24,248 16,000 9,680 16,000 16,000 100.0% 100.0%
320 Fuel Consumed 1,190 1,500 750 1,500 1,500 100.0% 100.0%
350 Small Tools & Equip 76,261 104,632 25,138 104,632 70,550 67.4% 67.4%
Total 101,699 122,132 35,568 122,132 88,050 72.1% 72.1%
400 Other Services & Charges
410 Professional Services 241,605 104,348 88,692 104,348 94,950 91.0% 91.0%
420 Communications 30,125 27,859 21,241 23,859 23,859 85.6% 100.0%
430 Transportation/Training 4,313 8,140 3,639 8,140 8,140 100.0% 100.0%
450 Oper Rentals & Leases 7,016 5,100 5,616 5,100 5,100 100.0% 100.0%
480 Repairs & Maintenance 195,385 260,000 178,561 260,000 264,000 101.5% 101.5%
490 Miscellaneous 3,338 5,000 3,833 5,000 5,000 100.0% 100.0%
Total 481,782 410,447 301,582 406,447 401,049 97.7% 98.7%
640 Machinery & Equipment 183,640 65,429 98,325 65,695 15,000 22.9% 22.8%
950 Interfund Opt Rent/Lease 1,257 467 389 467 320 68.5% 68.5%
Total Expenditures - SU 631 $2,255,125 $2,166,809 $1,528,839 $2,108,794 $1,978,415 91.3% 93.8%
Revenues
330 Intergovernmental Rev $24,785 $0 $0 $24,000 $24,000 n/a 100.0%
340 Chrgs f/Goods & Services 50,000 50,000 50,000 50,000 70,000 140.0% 140.0%
Total Revenues - SU 631 $74,785 $50,000 $50,000 $74,000 $94,000 188.0% 127.0%
Revenue s
330 Intergovernmental Rev $24,785 $0 $0 $24,000 $24,000 n/a 100.0%
340 Chrgs f/Goods & Services 50,000 50,000 50,000 50,000 70,000 140.0% 140.0%
Total Revenues - SU 631 $74,785 $50,000 $50,000 $74,000 $94,000 188.0% 127.0%
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.
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.
2013 Adopted Budget • City Administration - 33
Revenues consist of printing services provided to both internal City divisions and non -city
customers.
SU - 653 Copy Center
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $41,935 $41,934 $34,154 $41,934 $41,934 100.0% 100.0%
120 Overtime 0 1,000 53 100 500 50.0% 500.0%
130 Special Pay 4 0 2 0 0 n/a n/a
Total 41,939 42,934 34,209 42,034 42,434 98.8% 101.0%
200 Personnel Benefits
200 Personnel Benefits 16,749 19,041 15,787 19,169 21,516 113.0% 112.2%
280 Clothing & Misc 0 100 0 100 100 100.0% 100.0%
Total 16,749 19,141 15,787 19,269 21,616 112.9% 112.2%
300 Supplies
310 Office & Oper Supplies 16,179 15,000 7,672 15,000 15,000 100.0% 100.0%
340 Items Pchsd for Resale 40,934 50,000 30,229 50,000 50,000 100.0% 100.0%
Total 57,113 65,000 37,901 65,000 65,000 100.0% 100.0%
400 Other Services & Charges
420 Communications 305 350 219 350 350 100.0% 100.0%
430 Transportation/Training 0 88 0 88 88 100.0% 100.0%
480 Repairs & Maintenance 44,064 33,000 29,073 33,000 33,000 100.0% 100.0%
490 Miscellaneous 0 350 15 350 350 100.0% 100.0%
Total 44,369 33,788 29,307 33,788 33,788 100.0% 100.0%
750 Debt Svc - Cap Lease/Prin 9,695 10,176 9,068 10,176 10,681 105.0% 105.0%
830 Debt Svc - Ext LIL) - Int 1,956 1,331 1,229 1,331 827 62.1% 62.1%
Total Expenditures - SU 653 $171,821 $172,370 $127,501 $171,598 $174,346 101.1% 101.6%
Revenues
340 Chrgs f/Goods & Services $130,793 $120,000 $89,696 $100,000 $90,000 75.0% 90.0%
34 - City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
ECONOMIC DEVELOPMENT
City Manager Tony O'Rourke
Economic Development Manager Sean Hawkins
DEFINITION
The Economic Development fund was created in 2012 to separately account for expenditures
associated with economic development in the City of Yakima. New Economic Development
Manager and Strategic Projects Manager positions were added in late 2012 and will focus on
seeking economic development funding and promotional opportunities, coordinating with
governmental agencies and private sector businesses to promote economic development, and
researching and preparing grant applications. The Strategic Projects Manager will focus primarily
on the development of the former sawmill site.
The only service unit in this division is:
Service Unit 320 - Economic Development
AUTHORIZED PERSONNEL
Class
Code Position Title
1275 Economic Development Manager
1239 Strategic Projects Manager
Total Personnelw
2012 2013
2011 Amended Proposed
Actual Budget Budget
0.00 1.00 1.00
0.00 1.00 1.00
0.00 2.00 2.00
(1) Positions were added due to a mid -year reorganization approved by Council on August 21, 2012.
BUDGET SUMMARY
Dept 025 Economic Development
Exp Summary By Service Unit
320 Economic Development
(1) (2) (3) (4)
2012 2012 2012
2011 Amended Actual Estimated
Actual Budget 10/31/12 Year -End
(5) (6) (7)
2013 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
$0 $0 $0 $0
$367,217 n/a n/a
2013 Adopted Budget • City Administration - 35
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $0 $0 $0 $0 $201,332 n/a 54.8%
200 Personnel Benefits 0 0 0 0 58,885 n/a 16.0%
Sub -Total Salaries & Benefits 0 0 0 0 260,217 n/a 70.9%
300 Supplies 0 0 0 0 30,000 n/a 8.2%
400 Other Svcs & Charges 0 0 0 0 77,000 n/a 21.0%
Total Expenditures $0 $0 $0 $0 $367,217 n/a 100.0%
EXPLANATORY NARRATIVE
Service Unit 320 — Economic Development
This service unit accounts for all expenses related to the Economic Development fund, including
salaries, small tools and equipment, and, in 2013, funding for a special events consultant.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 320 Economic Development Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
110 Salaries And Wages $0 $0 $0 $0 $201,332 n/a n/a
200 Personnel Benefits 0 0 0 0 58,885 n/a n/a
350 Small Tools & Equip 0 0 0 0 30,000 n/a n/a
400 Other Services & Charges
410 Professional Services 0 0 0 0 70,000 n/a n/a
420 Communications 0 0 0 0 1,000 n/a n/a
430 Transportation/Training 0 0 0 0 3,000 n/a n/a
490 Miscellaneous 0 0 0 0 3,000 n/a n/a
Total 0 0 0 0 77,000 n/a n/a
Total Expenditure s - SU 320 $0 $0 $0 $0 $367,217 n/a n/a
36 — City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
DOWNTOWN YAKIMA BUSINESS IMPROVEMENT DISTRICT (DYBID)
City Manager Tony O'Rourke
Economic Development Manager Sean Hawkins
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 property owners and 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 established a larger Downtown Yakima Business Improvement District
(DYBID). The DYBID was renewed by City Council in 2012 and included a new maintenance
service contract. A reduction in the DYBID area was approved by City Council for the 2013
calendar year. Assessments are used to support the City's contract with Block by Block for
improved delivery of a variety of downtown services, including cleaning and maintenance, safety,
and business development activities.
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 Bus Impr (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
320 Economic Development $183,707 $190,000 $66,601 $112,500 $170,000 89.5% 151.1%
323 Parking Facilities 36,022 35,000 25,448 35,000 0 0.0% 0.0%
612 Community Relations 11,926 10,962 9,134 10,962 10,474 95.5% 95.5%
Total Expenditures $231,655 $235,962 $101,183 $158,462 $180,474 76.5% 113.9%
Revenue Summary By Service Unit
320 Economic Development $177,170 $200,000 $168,555 $200,000 $180,000 90.0% 90.0%
323 Parking Facilities 51,797 51,340 11,721 51,340 340 0.7% 0.7%
Total Re venues $228,967 $251,340 $180,276 $251,340 $180,340 71.8% 71.8%
Fund Balance
Beginning Balance $21,823 $26,712 $19,134 $19,134 $112,012 419.3% 585.4%
Revenues Less Expenditures -2,688 15,378 79,094 92,878 -134 -0.9% -0.1%
Ending Balance $19,135 $42,090 $98,228 $112,012 $111,878 265.8% 99.9%
2013 Adopted Budget • City Administration - 37
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $6,022 $5,000 $25,643 $27,500 $0 0.0% 0.0%
400 Other Svcs & Charges 214,182 220,000 66,406 120,000 170,000 77.3% 94.2%
900 Intfnd Pymt f/Svcs 11,451 10,962 9,134 10,962 10,474 95.5% 5.8%
Total Expenditures $231,655 $235,962 $101,183 $158,462 $180,474 76.5% 100.0%
EXPLANATORY NARRATIVE
Service Unit 320 - Economic Development
An agreement for Professional Services with Block -by Block provides the maintenance,
landscaping, special projects, and safety services in downtown Yakima.
SU - 320 Economic Dev
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $0 $0 $22,151 $22,500 $0 n/a 0.0%
410 Professional Services 182,500 190,000 44,450 90,000 170,000 89.5% 188.9%
490 Miscellaneous 1,207 0 0 0 0 n/a n/a
Total Expenditures - SU 320 $183,707 $190,000 $66,601 $112,500 $170,000 89.5% 151.1%
Revenues
360 Miscellaneous Revenues $177,170 $200,000 $168,555 $200,000 $180,000 90.0% 90.0%
Service Unit 323 - Parking Facilities
This service unit accounts for expenditures related to parking facilities. At the end of 2012, the
Council passed an ordinance to discontinue charging for parking in the downtown core.
Accordingly, there will be no parking related expenses in 2013.
SU - 323 Parking Facilities
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $6,022 $5,000 $3,492 $5,000 $0 0.0% 0.0%
410 Professional Services 30,000 30,000 21,956 30,000 0 0.0% 0.0%
Total Expenditures - SU 323 $36,022 $35,000 $25,448 $35,000 $0 0.0% 0.0%
Revenues
350 Fines And Forfeits $30,000 $30,000 $0 $30,000 $0 0.0% 0.0%
360 Miscellaneous Revenues 21,797 21,340 11,721 21,340 340 1.6% 1.6%
Total Revenues - SU 323 $51,797 $51,340 $11,721 $51,340 $340 0.7% 0.7%
38 - City Administration • 2013 Adopted Budget
Service Unit 612 - Community Relations
This is the service unit's share of other department's administrative services charges.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 612 Community Relations Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
480 Repairs & Maintenance $475 $0 $0 $0 $0 n/a n/a
990 Interfund Admin Chrgs 11,451 10,962 9,134 10,962 10,474 95.5% 95.5%
Total Expenditure s - SU 612 $11,926 $10,962 $9,134 $10,962 $10,474 95.5% 95.5%
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. Through 2012, additional revenue has
been provided by parking meters installed in downtown lots. Beginning in 2013, no parking fees
will be charged for parking in the DYBID area.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$21,823 $26,712 $19,134 $19,134 $112,012 419.3% 585.4%
2013 Adopted Budget • City Administration - 39
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CBD CAPITAL IMPROVEMENT
City Manager Tony O'Rourke
Economic Development Manager Sean Hawkins
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 Cap Impr Fund (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
321 Comm Area Development $106,630 $132,277 $40,946 $64,545 $171,000 129.3% 264.9%
Revenue Summary By Service Unit
323 Parking Facilities $39,551 $39,200 $30,207 $40,200
699 Gene r a 1 Re venue s 34,198 0 1,434 1,434
Total Re venues $73,749 $39,200 $31,641 $41,634
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$0 0.0% 0.0%
0 n/a 0.0%
$0 0.0% 0.0%
$391,994 $412,939 $359,114 $359,114 $336,203 81.4% 93.6%
-32,880 -93,077 -9,305 -22,911 -91,000 97.8% 397.2%
$359,114 $319,862 $349,809 $336,203 $245,203 76.7% 72.9%
40 - City Administration • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $10,544 $1,000 $6,746 $3,340 $1,000 100.0% 0.6%
400 Other Svcs & Charges 61,238 131,172 37,405 61,100 170,000 129.6% 99.4%
500 Intgov Svcs/Other Intfnd 103 105 36 105 0 0.0% 0.0%
600 Capital Outlays 34,745 0 -3,240 0 0 n/a 0.0%
Total Expenditures 106,630 132,277 40,947 64,545 171,000 129.3% 100.0%
EXPLANATORY NARRATIVE
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. For 2013 the budget also includes funds for a
retail study and a master plan.
Account 480 Repairs & Maintenance - This $50,000 represents the City's contribution to the
Downtown Clean and Safe initiative funded by DYBID assessments (see Fund 161).
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 2013 in this account.
2013 Adopted Budget • City Administration — 41
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 321 Commercial Area Dev Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
300 Supplie s
310 Office & Oper Supplies $0 $1,000 $0 $100 $1,000 100.0% n/a
350 Small Tools & Equip 10,544 0 6,746 3,240 0 n/a 0.0%
Total 10,544 1,000 6,746 3,340 1,000 100.0% 29.9%
400 Other Services & Charges
410 Professional Services 11,238 75,000 2,205 10,000 120,000 160.0% n/a
420 Communications 0 272 0 50 0 0.0% 0.0%
430 Transportation/Training 0 1,900 0 500 0 0.0% 0.0%
480 Repairs & Maintenance 50,000 50,000 35,200 50,000 50,000 100.0% 100.0%
490 Miscellaneous 0 4,000 0 550 0 0.0% 0.0%
Total 61,238 131,172 37,405 61,100 170,000 129.6% 278.2%
530 State/Cnty Tax & Assess 103 105 36 105 0 0.0% 0.0%
650 Construction Projects 34,745 0 -3,240 0 0 n/a n/a
Total Expenditures - SU 321 $106,630 $132,277 $40,947 $64,545 $171,000 129.3% 264.9%
Service Unit 323 - Parking Facilities
These funds are generated from monthly contracted parking in City owned downtown parking lots
in the CBD. The 2013 budget was passed with the proposal to stop charging for parking in the
downtown lots in 2013 in order to encourage citizen participation in downtown events. Subsequent
to budget adoption, City Council retained the monthly parking permit program, so the revenue will
still be receipted in 2013.
SU - 323 Parking Facilities
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $39,551 $39,200 $30,207 $40,200 $0 0.0% 0.0%
Service Unit 699 - General Revenues
Resources to fund this program will come from the unencumbered balance.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance 391,994 412,939 359,114 359,114 336,203 81.4% 93.6%
330 Intergovernmental Rev 34,198 0 0 0 0 n/a n/a
390 Other Financing Sources 0 0 1,434 1,434 0 n/a 0.0%
Total Revenue s - SU 699 $426,192 $412,939 $360,548 $360,548 $336,203 81.4% 93.2%
42 - City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
FRONT STREET BUSINESS IMPROVEMENT AREA
City Manager Tony O'Rourke
Economic Development Manager Sean Hawkins
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. Eighteen businesses were assessed
through the PBIA in 2012.
The North Front Street Association renewed the PBIA in 2012.
The service units in this division are:
Service Unit 321- Commercial Area Development
Service Unit 699 - General Revenues
BUDGET SUMMARY
Dept 163 Front St Bus Impr Area (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
321 Comm Area Development $3,531 $6,298 $1,316 $6,298 $5,000 79.4% 79.4%
Revenue Summary By Service Unit
321 Comm Area Development $2,800 $3,500 $2,851 $3,500 $3,500 100.0% 100.0%
699 Gene r a 1 Re venue s 35 35 0 35 35 100.0% 100.0%
Total Re venues $2,835 $3,535 $2,851 $3,535 $3,535 100.0% 100.0%
Fund Balance
Beginning Balance $7,618 $6,153 $6,922 $6,922 $4,159 67.6% 60.1%
Revenues Less Expenditures -696 -2,763 1,535 -2,763 -1,465 53.0% 53.0%
Ending Balance $6,922 $3,390 $8,457 $4,159 $2,694 79.5% 64.8%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $3,531 $6,298 $1,316 $6,298 $5,000 79.4% 100.0%
2013 Adopted Budget • City Administration - 43
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 decrease in employees in the Front Street PBIA
assessment area.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 321 Commercial Area Dev Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous $3,531 $6,298 $1,316 $6,298 $5,000 79.4% 79.4%
Revenues
360 Miscellaneous Revenues $2,800 $3,500 $2,851 $3,500 $3,500 100.0% 100.0%
Service Unit 699 - General Revenue
Revenue in this fund consists of interest earnings.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $7,618 $6,153 $6,922 $6,922 $4,159 67.6% 60.1%
360 Miscellaneous Revenues 35 35 0 35 35 100.0% 100.0%
Total Revenue s-SU699 $7,653 $6,188 $6,922 $6,957 $4,194 67.8% 60.3%
44 - City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
YAKIMA REVENUE DEVELOPMENT AREA
City Manager Tony O'Rourke
Strategic Project Manager Joan Davenport
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 Rev Development Area (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
322 Industrial Development $196,375 $2,011,006 $688,237 $1,158,466 $2,509,240 124.8% 216.6%
Revenue Summary By Service Unit
322 Industrial Development $951,251 $1,750,000 $305,943 $1,205,943 $2,850,000 162.9% 236.3%
Fund Balance
Beginning Balance $0 $0 $754,876 $754,876 $802,353 n/a 106.3%
Revenues Less Expenditures 754,876 -261,006 -382,294 47,477 340,760 -130.6% 717.7%
Ending Balance $754,876 -$261,006 $372,582 $802,353 $1,143,113 -438.0% 142.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $196,375 $1,750,000 $427,232 $897,460 $1,448,235 82.8% 57.7%
600 Capital Outlays 0 0 0 0 800,000 n/a 31.9%
700 Debt Service 0 261,006 261,005 261,006 261,005 100.0% 10.4%
Total Expenditure s $196,375 $2,011,006 $688,237 $1,158,466 $2,509,240 124.8% 100.0%
EXPLANATORY NARRATIVE
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
City is allotted a share of state sales and property tax revenue to finance the improvement. LIFT
2013 Adopted Budget • City Administration - 45
financing can be used to pay debt service for bonds incurred for allowable improvements. The City
is currently working on the design of the Fair Avenue interchange, along with the Cascade Mill
Parkway and the East-West Corridor.
Revenues consist of a state sales tax credit of up to $1.0 million annually, depending on the prior
year match. Yakima County has also earmarked $925,000 for both an SIED loan and grant to be
available when the project needs a cash infusion.
SU - 322 Industrial Dev
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $196,375 $1,750,000 $427,232 $897,460 $1,448,235 82.8% 161.4%
610 Land 0 0 0 0 800,000 n/a n/a
780 Intergovernmental Loans 0 245,213 245,212 245,213 254,788 103.9% 103.9%
830 Debt Svc - Ext LIL) - Int 0 15,793 15,792 15,793 6,217 39.4% 39.4%
Total Expenditures - SU 322 $196,375 $2,011,006 $688,236 $1,158,466 $2,509,240 124.8% 216.6%
Revenues
310 Taxes $451,251 $850,000 $305,943 $305,943 $1,000,000 117.6% 326.9%
330 Intergovernmental Rev 0 0 0 0 925,000 n/a n/a
390 Other Financing Sources 500,000 900,000 0 900,000 925,000 102.8% 102.8%
Total Revenues - SU 322 $951,251 $1,750,000 $305,943 $1,205,943 $2,850,000 162.9% 236.3%
Service Unit 699 - General Revenues
This service unit consists of the beginning fund balance.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$0 $0 $754,876 $754,876 $802,353 n/a 106.3%
46 — City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CONVENTION CENTER / TOURIST PROMOTION
City Manager
Economic Development Manager
President and CEO - YVVCB
Convention Center General Manager
Tony O'Rourke
Sean Hawkins
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 continues to be 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, consistent upgrades to the facilities and the outdoor plaza, there is continued
excitement with our planners in booking the facility in 2013 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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Future Days Booked
626
589
578
Event Days Held
554
515
491
Revenue
Yakima Center
$801,426
$759,250
$759,250
General Revenue
545,200
545,200
570,000
Operating Transfer from PFD
115,000
139,000
139,000
Total Revenue
$1,461,626
$1,443,450
$1,468,250
2013 Adopted Budget • City Administration - 47
BUDGET SUMMARY
Dept 170 Tourist Promotion
Exp Summary By Service Unit
324 Tourist Promotion
325 Yakima Center Mgmt
Total Expenditure s
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$296,546 $320,025 $256,883 $306,073 $306,073 95.6%
1,112,423 1,127,348 907,550 1,136,164 1,165,226 103.4%
$1,408,969 $1,447,373 $1,164,433 $1,442,237 $1,471,299 101.7%
Revenue Summary By Service Unit
325 Yakima Center Mgmt
645 Interfund Distribution
699 Gene r a 1 Re venue s
Total Re venue s
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
Expenditure Summary By Type
300 Supplies
400 Other Svcs & Charges
700 Debt Service
900 Intfnd Pymt f/Svcs
Total Expenditure s
$801,325 $759,200 $613,863 $754,200 $759,200
115,000 139,000 104,250 139,000 139,000
545,301 545,250 517,449 545,250 570,050
$1,461,626 $1,443,450 $1,235,562 $1,438,450 $1,468,250
$178,564 $162,915
52,658 -3,923
100.0%
100.0%
104.5%
101.7%
100.0%
102.6%
102.0%
100.7%
100.0%
104.5%
102.1%
$360,839 $360,839 $357,052 219.2% 99.0%
71,129 -3,787 7,951 -202.7% -210.0%
$231,222 $158,992
$431,968 $357,052 $365,003 229.6% 102.2%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
$63,869 $65,000 $55,732 $70,000 $65,000 100.0% 4.5%
1,251,865 1,281,068 1,029,166 1,281,884 1,303,830 101.8% 89.3%
0 10,952 0 0 0 0.0% 0.0%
93,235 90,353 79,535 90,353 91,469 101.2% 6.3%
$1,408,969 $1,447,373 $1,164,433 $1,442,237 $1,460,299 100.9% 100.0%
EXPLANATORY NARRATIVE
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:
48 - City Administration • 2013 Adopted Budget
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.
SU - 324 Tourist Promotion
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $285,073 $295,073 $250,061 $295,073 $295,073 100.0°° 100.0°°
440 Advertising 11,473 14,000 6,822 11,000 11,000 78.6°° 100.00°
Total 296,546 309,073 256,883 306,073 306,073 99.0°o 100.00°
780 Intergovernmental Loans 0 10,715 0 0 0 0.0°° n/a
830 Debt Svc - Ext LID - Int 0 237 0 0 0 0.0°° n/a
Total Expenditures - SU 324 $296,546 $320,025 $256,883 $306,073 $306,073 95.6°° 100.0°°
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. For 2013, there
is a policy issue for a Management Fee increase of $15,300 which will help cover increased staffing
costs. The Convention Center staffing expenses includes salaries, taxes, L&I and insurance 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.
Account 470 Public Utility Services - The following chart indicates the actual 2011 utility charges, as
well as the 2012 year-end estimate and the proposed 2013 figures.
2013 Adopted Budget • City Administration - 49
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Visitors and Convention Bureau promotes convention and
tourist activities for the City of Yakima. (410) (9
$165,000
$175,000
$175,000
Sports Commission promotes Yakima's ability to host
sporting events and sports related conventions. (410)
55,073
55,073
55,073
Promotion (441)
2,473
5,000
5,000
Marketing (444)
9,000
6,000
6,000
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)
65,000
65,000
65,000
Total Account 410
$296,546
$306,073
$306,073
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.
SU - 324 Tourist Promotion
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $285,073 $295,073 $250,061 $295,073 $295,073 100.0°° 100.0°°
440 Advertising 11,473 14,000 6,822 11,000 11,000 78.6°° 100.00°
Total 296,546 309,073 256,883 306,073 306,073 99.0°o 100.00°
780 Intergovernmental Loans 0 10,715 0 0 0 0.0°° n/a
830 Debt Svc - Ext LID - Int 0 237 0 0 0 0.0°° n/a
Total Expenditures - SU 324 $296,546 $320,025 $256,883 $306,073 $306,073 95.6°° 100.0°°
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. For 2013, there
is a policy issue for a Management Fee increase of $15,300 which will help cover increased staffing
costs. The Convention Center staffing expenses includes salaries, taxes, L&I and insurance 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.
Account 470 Public Utility Services - The following chart indicates the actual 2011 utility charges, as
well as the 2012 year-end estimate and the proposed 2013 figures.
2013 Adopted Budget • City Administration - 49
2012 2013
2011 Year -End Proposed
Actual Estimate Budget
Pacific Power $111,630 $113,000 $118,000
Natural Gas 41,292 41,000 42,000
Water and Refuse 23,420 27,164 28,757
Total Utility Charges $176,342 $181,164 $188,757
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 325 Yakima Center Mgmt Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $63,869 $65,000 $55,732 $70,000 $65,000 100.0% 92.9%
400 Other Services & Charges
410 Professional Services 689,376 690,000 574,821 690,000 705,300 102.2% 102.2%
420 Communications 15,915 16,835 14,972 17,345 18,000 106.9% 103.8%
430 Transportation/Training 1,734 1,000 771 1,000 2,000 200.0% 200.0%
440 Advertising 8,425 10,000 7,338 10,000 10,000 100.0% 100.0%
450 Oper Rentals & Leases 0 200 0 200 200 100.0% 100.0%
460 Insurance 13,968 17,000 11,602 11,602 15,000 88.2% 129.3%
470 Public Utility Services 176,343 184,960 123,604 181,164 188,757 102.1% 104.2%
480 Repairs & Maintenance 44,064 46,000 36,650 56,500 50,500 109.8% 89.4%
490 Miscellaneous 5,493 6,000 2,526 8,000 8,000 133.3% 100.0%
Total 955,318 971,995 772,284 975,811 997,757 102.7% 102.2%
900 Interfund Pmt f/Services
960 Interfund Insurance Svc 23,131 25,444 25,444 25,444 27,225 107.0% 107.0%
990 Interfund Admin Chrgs 70,104 64,909 54,091 64,909 64,244 99.0% 99.0%
Total 93,235 90,353 79,535 90,353 91,469 101.2% 101.2%
Total Expenditures - SU 325 $1,112,422 $1,127,348 $907,551 $1,136,164 $1,154,226 102.4% 101.6%
Revenues
360 Miscellaneous Revenues $801,325 $759,200 $613,863 $754,200 $759,200 100.0% 100.7%
Service Units 645 and 699 - Revenues
The following table details Yakima Center resources from 2011 through the 2013 proposed budget:
Yakima Center Revenue
2012 2013
2011 Year-end Proposed
Actual Estimates Budget
Service Unit 325
Equipment Rentals $63,752 $60,000 $60,000
Space Rent 425,125 385,000 385,000
Office Rent 1,200 1,200 1,200
Food Service 271,444 275,000 280,000
Tenant Insurance 4,200 3,000 3,000
Miscellaneous Revenue 35,574 30,000 30,000
Total Revenue SU 325 801,325 754,200 759,200
50 - City Administration • 2013 Adopted Budget
Yakima Center Revenue
2012 2013
2011 Year-end Proposed
Actual Estimates Budget
Service Unit 645
Public Facilities Transfer 115,000 139,000 139,000
Service Unit 699
Beginning Fund Balance 178,565 360,839 357,052
Hotel / Motel Tax 545,200 545,200 570,000
Interest From Investments 101 50 50
Total Revenue SU 699 723,866 906,089 927,102
Total Revenue $1,640,191 $1,799,289 $1,825,302
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $115,000 $139,000 $104,250 $139,000 $139,000 100.0% 100.0%
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $178,564 $162,915 $360,839 $360,839 $357,052 219.2% 99.0%
310 Taxes 545,200 545,200 517,449 545,200 570,000 104.5% 104.5%
360 Miscellaneous Revenues 101 50 0 50 50 100.0% 100.0%
Total Re venues - SU 699 $723,865 $708,165 $878,288 $906,089 $927,102 130.9% 102.3%
2013 Adopted Budget • City Administration - 51
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CONVENTION CENTER / TOURISM PROMOTION AREA
City Manager
Economic Development Manager
President and CEO - YVVCB
Convention Center General Manager
Tony O'Rourke
Sean Hawkins
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 attract and service 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 Promo Area (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
324 Tourist Promotion $413,459 $636,000 $437,990 $630,000 $667,000 104.9% 105.9%
Revenue Summary By Service Unit
324 Tourist Promotion $413,459 $636,000 $506,167 $630,000 $667,000 104.9% 105.9%
Fund Balance
Beginning Balance $414 $414 $68,722 $68,722 $68,722 n/a 100.0%
Revenues Less Expenditures 0 0 68,178 0 0 n/a n/a
Ending Balance $414 $414 $136,900 $68,722 $68,722 n/a 100.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
400 Other Svcs & Charges $413,459 $636,000 $437,990 $630,000 $667,000 104.9% 100.0%
52 - City Administration • 2013 Adopted Budget
EXPLANATORY NARRATIVE
Service Unit 324 — Tourist Promotion
The Yakima Valley Visitors and Convention Bureau will implement the marketing activities listed
below that were approved by the TPA Commission in October. These services include advertising
campaign management, sales and promotion of all meeting 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. Outlined below is a summary of the TPA expenditures
by category for 2013:
Travel Trade Shows $15,000
Marketing, Familiarization Tours 147,000
Visitor Guide Distribution 11,000
Administrative 35,000
Sports / Conf. Dev / WIAA 29,000
Payroll Expenses 0) 301,000
Convention / Group Sales Marketing 35,000
Public Relations Campaign 32,000
Total (2) $605,000
(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.
(2) TPA approved budget is less than City staff projections to be conservative should actual collections not meet projections.
Account 410 Professional Services — This account pays for the management agreement with the
Yakima Valley Visitors and Convention Bureau. This covers the cost of implementing the 2013 TPA
Marketing Plan, as well as office overhead, bookkeeping and audits, equipment and software.
Revenues are generated by an assessment of guests staying at hotels/motels within the TPA.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 324 Tourist Promotion Y Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $413,459 $636,000 $437,990 $630,000 $667,000 104.9% 105.9%
Revenues
310 Taxes
$413,459 $636,000 $506,167 $630,000 $667,000 104.9% 105.9%
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$414 $414 $68,722 $68,722 $68,722 n/a 100.0%
2013 Adopted Budget • City Administration — 53
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CONVENTION CENTER / CAPITAL IMPROVEMENT
City Manager
Economic Development Manager
President and CEO - YVVCB
Convention Center General Manager
Tony O'Rourke
Sean Hawkins
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 transferring funds in 2013 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.
Planners consistently say that the improvements and upgrades to this facility are noticeable and
important in their decision making.
The service units in this division are:
Service Unit 328 - Capital Improvement
Service Unit 699 - General Revenues
BUDGET SUMMARY
Dept 370 Cony Ctr Cap Impr (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
328 Capital Improvement $377,215 $216,934 $128,120 $216,934 $295,000 136.0% 136.0%
Revenue Summary By Service Unit
699 General Revenues $419,191 $226,500 $225,651 $312,651 $220,500 97.4% 70.5%
Fund Balance
Beginning Balance $377,465 $281,879 $419,440 $419,440 $515,157 182.8% 122.8%
Revenues Less Expenditures 41,975 9,566 97,531 95,717 -74,500 -778.8% -77.8%
Ending Balance $419,440 $291,445 $516,971 $515,157 $440,657 151.2% 85.5%
54 - City Administration • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $94,633 $186,934 $101,450 $186,934 $195,000 104.3% 66.1%
400 Other Svcs & Charges 271,288 30,000 26,671 30,000 100,000 333.3% 33.9%
600 Capital Outlays 11,294 0 0 0 0 n/a 0.0%
Total Expenditures $377,215 $216,934 $128,121 $216,934 $295,000 136.0% 100.0%
EXPLANATORY NARRATIVE
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 and
2012. In 2013 the stucco repair work will take place in addition to upgrading the security system,
the forklift replacement, exterior signage improvements and parking lot repair.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 328 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $94,633 $186,934 $101,450 $186,934 $195,000 104.3% 104.3%
400 Other Services & Charges
410 Professional Services 4,283 5,000 0 5,000 75,000 n/a n/a
480 Repairs & Maintenance 267,006 25,000 26,671 25,000 25,000 100.0% 100.0%
Total 271,289 30,000 26,671 30,000 100,000 333.3% 333.3%
640 Machinery & Equipment 11,294 0 0 0 0 n/a n/a
Total Expenditures - SU 328 $377,216 $216,934 $128,121 $216,934 $295,000 136.0% 136.0%
Service Unit 699 - General Revenues
Hotel/Motel tax revenue and the Public Facility District generate the revenue for this account.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $377,465 $281,879 $419,440 $419,440 $515,157 182.8% 122.8%
310 Taxes 160,415 120,000 100,000 160,000 150,000 125.0% 93.8%
330 Intergovernmental Rev 253,276 0 46,151 46,151 0 n/a 0.0%
360 Miscellaneous Revenues 500 500 0 500 500 100.0% 100.0%
390 Other Financing Sources 5,000 106,000 79,500 106,000 70,000 66.0% 66.0%
Total Revenue s - SU 699 $796,656 $508,379 $686,304 $732,091 $735,657 144.7% 100.5%
2013 Adopted Budget • City Administration - 55
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CAPITOL THEATRE
City Manager
Economic Development Manager
Capitol Theatre Executive Director
Tony O'Rourke
Sean Hawkins
Steven J. Caffery
DEFINITION
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.
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. Because City resources
are limited, the CTC has taken on the primary responsibility of addressing needs that have been
outside the City's ability to fund. Over the past decade, the CTC has secured $1,215,500 in Federal,
State and Private support. Among the projects funded were the replacement of the HVAC and
Theatre's sound system, rewiring the Theatre and additional women's restrooms. The costs
associated with managing these projects were also shouldered by the CTC.
In 2007 the CTC and City secured the establishment of a Public Facilities District (PFD) that made
the Production Center and 4th Street Theatre Expansion possible, which was constructed in 2011.
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 Fund
322 -Capitol Theatre Construction, and were funded by City -issued general obligation bonds that
are being repaid by a 25 year revenue stream of Public Facilities Sales Tax credit collections
dedicated to the Capitol Theatre project. In addition to the revenues secured through the PFD, the
CTC raised over $3,000,000 in private contributions. Of the funds raised privately by the CTC, over
$1.2 million was used to pay architectural fees, property acquisition costs and a portion of the
construction - including donations of $132,000 in cash paid directly to the City to reimburse for
additional design work. The remaining $1.8 million was used to purchase equipment, for planning
& oversight, advocacy & fundraising.
Top priorities for 2013 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 35 -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.
56 - City Administration • 2013 Adopted Budget
The service units in this division are:
Service Unit 433
Service Unit 638
Service Unit 645
Service Unit 648
Service Unit 699
- Performing Arts Facility
- Capital Improvements
- Interfund Distribution
- Capitol Theatre Ins. Reserve
- General Reserves
BUDGET SUMMARY
Dept 171 Capitol Theatre
Exp Summary By Service Unit
433 Performing Arts Facility
638 Capital Improvement
Total Expenditure s
(1) (2) (3) (4) (5) (6)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from
Actual Budget 10/31/12 Year -End Budget 2 to 5
(7)
% Chng
from
4 to 5
$200,727 $261,400 $261,400 $261,400 $263,458 100.8% 100.8%
84,800 84,800 75,244 84,797 84,842 100.0% 100.1%
$285,527 $346,200 $336,644 $346,197 $348,300 100.6% 100.6%
Revenue Summary By Service Unit
645 Interfund Distribution $6,000 $55,000 $41,250 $55,000 $57,000
648 Capitol The atreIns .Reser 71,927 71,927 53,945 71,927 71,927
699 General Re venues 190,413 197,250 148,091 227,250 230,250
Total Re venues $268,340 $324,177 $243,286 $354,177 $359,177
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
103.6%
100.0%
116.7%
110.8%
103.6%
100.0%
101.3%
101.4%
$114,877 $99,527 $97,690 $97,690 $105,669 106.2% 108.2%
-17,188 -22,023 -93,358 7,980 10,877 -49.4% 136.3%
$97,689 $77,504 $4,332 $105,670 $116,546 150.4% 110.3%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies
400 Other Svcs & Charges
600 Capital Outlays
900 Intfnd Pymt f/Svcs
Total Expenditure s
$25,408 $23,400 $27,474 $23,400 $23,400 100.0% 6.7%
233,392 293,400 279,770 293,397 257,042 87.6% 73.8%
0 0 0 0 36,400 n/a 10.5%
26,727 29,400 29,400 29,400 31,458 107.0% 9.0%
$285,527 $346,200 $336,644 $346,197 $348,300 100.6% 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
2013 Adopted Budget • City Administration - 57
Public Facilities District -Capitol Theatre Fund (Fund 174) funds the management fee and the
insurance charge in Service Unit 641.
Account 410 Professional Services - This includes the City portion of the management fee and
includes repair and maintenance costs as noted above.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 433 Performing Arts Fac Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $174,000 $232,000 $232,000 $232,000 $232,000 100.0% 100.0%
960 Interfund Insurance Svcs 26,727 29,400 29,400 29,400 31,458 107.0% 107.0%
Total Expenditure s - SU 433 $200,727 $261,400 $261,400 $261,400 $263,458 100.8% 100.8%
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 (Fund 198). The
amount necessary to be transferred in 2013 to meet the depreciation schedule is $71,927.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 638 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $25,408 $23,400 $27,474 $23,400 $23,400 100.0% 100.0%
400 Other Services & Charges
450 Oper Rentals & Leases 35,586 36,400 30,186 36,400 0 0.0% 0.0%
470 Public Utility Services 258 260 302 302 302 116.2% 100.0%
480 Repairs & Maintenance 23,548 24,740 17,282 24,695 24,740 100.0% 100.2%
Total 59,392 61,400 47,770 61,397 25,042 40.8% 40.8%
620 Buildings 0 0 0 0 36,400 n/a n/a
Total Expenditures - SU 638 $84,800 $84,800 $75,244 $84,797 $84,842 100.0% 100.1%
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources
$6,000 $55,000 $41,250 $55,000 $57,000 103.6% 103.6%
58 - City Administration • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 648 Cap Theatre Ins Rsv Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $71,927 $71,927 $53,945 $71,927 $71,927 100.0% 100.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 699 General Revenues Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $114,877 $99,527 $97,690 $97,690 $105,669 106.2% 108.2%
310 Taxes 190,163 197,000 148,091 227,000 230,000 116.8% 101.3%
360 Miscellaneous Revenues 250 250 0 250 250 100.0% 100.0%
Total Revenue s - SU 699 $305,290 $296,777 $245,781 $324,940 $335,919 113.2% 103.4%
2013 Adopted Budget • City Administration — 59
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
CAPITOL THEATRE / CONSTRUCTION
City Manager
Economic Development Manager
Capitol Theatre Executive Director
Tony O'Rourke
Sean Hawkins
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
638 Capital Improvement $127,407 $3,202 $3,202 $3,202 $0 0.0% 0.0%
Revenue Summary By Service Unit
638 Capital Improvement $0 $0 $2,000 $2,000 $0 n/a 0.0%
699 General Re venues 5,000 0 0 0 0 n/a n/a
Total Re venues $5,000 $0 $2,000 $2,000 $0 n/a 0.0%
Fund Balance
Beginning Balance $124,227 $59,227 $1,820 $1,820 $619 1.0% 34.0%
Revenues Less Expenditures -122,407 -3,202 -1,202 -1,202 0 0.0% 0.0%
Ending Balance $1,820 $56,025 $618 $618 $619 1.1% 100.2%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
600 Ca pita 1 Outlays $127,407 $3,202 $3,202 $3,202 $0 0.0% n/a
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)
60 - City Administration • 2013 Adopted Budget
which was completed in 2011 and a Pavilion (a support annex and administrative office on the
corner 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 2011.
Account 410 Professional Services - Funds are typically budgeted in this line item for professional
services, however no funds are budgeted for 2013 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 2013, since there are no capital
projects planned, any excess sales tax collections are being transferred to the Capitol Theatre
Operating Fund (Fund 171).
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 638 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
650 Construction Projects $127,407 $3,202 $3,202 $3,202 $0 0.0% 0.0%
Revenues
390 Other Financing Sources
$0 $0 $2,000 $2,000 $0 n/a 0.0%
Service Unit 699 - General Revenue
Revenue consists of the remaining fund balance - no new revenue is projected for 2013.
2013 Adopted Budget • City Administration — 61
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $124,227 $59,227 $1,820 $1,820 $619 1.0% 34.0%
360 Miscellaneous Revenues 5,000 0 0 0 0 n/a n/a
Total Revenue s - SU 699 $129,227 $59,227 $1,820 $1,820 $619 1.0% 34.0%
62 — City Administration • 2013 Adopted Budget
CITY ADMINISTRATION
2013 BUDGET NARRATIVE
COMMUNITY RELATIONS
City Manager Tony O'Rourke
Community Relations Manager Randy Beehler
DEFINITION
The Community Relations Division has four primary areas of responsibility:
1. Management and administration of the City's communications and marketing initiatives.
The City's communications and marketing initiatives are focused on meeting four key
objectives: 1) providing proactive media relations; 2) communicating with key audiences
using a variety of platforms; 3) providing communications support to all City departments
and divisions; and, 4) creating better opportunities for community involvement.
As part of a Citywide reorganization plan (adopted by the City Council in August 2012), the
Community Relations Division designed an internal reorganization plan in order to
accommodate development of enhanced City communications and marketing initiatives.
Through the reorganization plan, which will be implemented beginning in January 2013,
existing revenue sources and current staffing levels will be more efficiently and effectively
utilized and will allow the division to be better positioned to provide the City with the
capability to significantly improve its communications and marketing initiatives.
2. Operation of two cable television channels: 1) YCTV (Charter Cable channel 21), and 2) Y -
PAC (Charter Cable channel 22).
3. Negotiation and compliance monitoring of cable and telecommunications franchises.
4. Management and administration of the City's public affairs initiatives.
As part of Citywide reorganization plan (adopted by the City Council in August 2012),
oversight of the City's public affairs initiatives, which had previously been the responsibility
of the Assistant City Manager, was reassigned to the Community Relations Manager. The
City's public affairs initiatives include development and management of state legislative
and administrative priorities, development and management of Congressional and federal
agency priorities, collaborating with state and federal advocacy contract consultants, and
building and maintaining liaison relationships and partnerships with other local
governmental entities, non-profit organizations, local, state and federal elected officials, etc.
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
Equipment Grant provided by Charter Communications, and other minor miscellaneous
revenue sources.
2013 Adopted Budget • City Administration - 63
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
October 2010 thru
October 2011
October 2011 thru
October 2012
YCTV community programming (1)
108 programs — 47.5 hours
102 programs — 42 hours
"Imported" Programming (2)
173 programs —131.25 hours
159 programs —120.75 hours
Production Equipment (cameras, misc, etc.)
Used by YCTV producers (3)
125 hours per week
110 hours per week
Editing Equipment Use by YCTV producers (4)
84 hours per week
72 hours per week
YCTV Producers Trained (5)
35
41
YPAC Programming (6)
322 programs — 385.5 hours
312 programs — 364.25 hours
Program Sales Revenue (7)
$470
$289
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 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.
AUTHORIZED PERSONNEL
Class
Code Position Title
1255 Community Relations Manager
2245 Community Relations Specialist (1)
2246 Senior Community Relations Specialist (1)
2251 Cable Television Coordinator (1)
2252 Community Programming Coordinator
2253 Community Programming Assistant (1)
2254 Municipal Producer
Total Personnel
2012
2011 Amended
Actual Budget
1.00
0.00
0.00
1.00
1.00
1.00
1.00
5.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
2013
Proposed
Budget
1.00
1.00
1.00
0.00
1.00
0.00
1.00
5.00 5.00
(1) As part of a City-wide reorganization plan adopted by City Council in August 2012, the Cable Television
Coordinator and Community Programming Assistant positions were eliminated and two new positions were created,
the Community Relations Specialist and Senior Community Relations Specialist.
64 - City Administration • 2013 Adopted Budget
BUDGET SUMMARY
Dept 125 Community Relations
Exp Summary By Service Unit
428 Capital Improvement
434 Cable Communications
612 Community Relations
Total Expenditure s
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$10,719 $39,000 $17,557 $35,000 $355,250 910.9% n/a
564,811 509,554 387,011 490,798 493,605 96.9%
403 46,000 903 7,500 74,000 160.9%
$575,933 $594,554 $405,471 $533,298 $922,855 155.2%
Revenue Summary By Service Unit
434 Cable Communications $522,537
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
Expenditure Summary By Type
100 Salaries & Wages
200 Personnel Benefits
Sub -Total Salaries & Benefits
300 Supplies
400 Other Svcs & Charges
600 Capital Outlays
900 Intfnd Pymt f/Svcs
Total Expenditures
100.6%
986.7%
173.0%
$494,950 $444,114 $529,950 $521,750 105.4% 98.5%
$901,959 $741,642 $848,564 $848,564 $845,215 114.0% 99.6%
-53,396 -99,604 38,643 -3,348 -401,105 402.7% n/a
$848,563 $642,038 $887,207 $845,216 $444,110 69.2% 52.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
$298,278 $288,983 $243,411 $291,983 $294,582 101.9% 31.9%
91,305 97,516 83,103 98,060 109,839 112.6% 11.9%
389,583 386,499 326,514 390,043 404,421 104.6% 43.8%
24,368 54,203 24,271 44,203 44,203 81.6% 4.8%
26,981 83,617 26,220 42,817 95,080 113.7% 10.3%
100,000 37,000 0 23,000 343,250 n/a 37.2%
35,001 33,235 28,465 33,235 35,902 108.0% 3.9%
$575,933 $594,554 $405,470 $533,298 $922,856 155.2% 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 final three years (2012 - 2014) of
the Charter Communications franchise agreement, during which no Grant payments will be received.
In 2013, $316,250 in Community Relations reserve funds has been budgeted in order to complete the
purchase by the Community Relations Division of the YCTV/Y-PAC building and property at 124 S. 2nd
Street. As detailed in a 2013 City of Yakima Budget Strategic Initiative, as part of a transaction that was
completed in 1998, the building and property that now house YCTV/Y-PAC offices became assets of the
City Fire Capital Fund. Since that time, the Community Relations Division has been making lease
2013 Adopted Budget • City Administration - 65
payments to the Fire Capital Fund. Purchase of the YCTV/Y-PAC building and property has been
contemplated for some time and the Community Relations Division has been accruing reserve funds in
order to complete the purchase. The purchase will both provide the City Fire Capital Fund with a
much-needed infusion of resources that will be used to meet the emergency response needs of the
community while also relieving the Community Relations Division budget of ongoing lease payments.
CAPITAL OUTLAY
Item
Cost
Funding Source
Justification
Purchase YCTV/Y-PAC
building and property from the
City Fire Capital Fund
$316,250
Community
Relations Fund
reserves
Provide much-needed infusion of resources to the
Fire Capital Fund to meet critical emergency
response needs while also eliminating lease
payments from the Community Relations Division
budget (see "Strategic Initiatives")
YCTV/Y-PAC acquisition gear
(cameras, microphones, cords,
etc.)
$8,000
Franchise Fees
Improve quality and versatility of equipment used
by division staff in the production of Y -PAC
programming.
YCTV / Y -PAC facility Studio
"A" lighting upgrade
$12,000
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 modem fluorescent
fixtures will improve both video quality and safety.
YCTV/Y-PAC Streaming
System
$13,000
Franchise Fees &
Access Television
Facilities &
Equipment Grant
More and more viewers are requesting access to
YCTV/Y-PAC programming via internet streaming.
The addition of streaming capability will make
YCTV/Y-PAC programming available to a
considerably larger audience.
Editing suite upgrade
$12,000
Access Television
Facilities and
Equipment Grant
Additional software and hardware upgrades are
required in order to maximize the capabilities of
the three YCTV / Y -PAC editing suites currently in
operation.
YCTV/Y-PAC Facility Upgrade
$10,000
Access Television
Facilities and
Equipment Grant
In 2013, additional planned upgrades include
replacement of aging flooring, upgrade of kitchen
fixtures, and exterior painting.
Ancillary YCTV / Y -PAC
production gear (portable
lighting, wireless microphones,
tripods, tape -less recorders, etc.)
$12,000
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
$383,250
(1)
(2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 428 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $10,719 $25,000 $17,557 $25,000 $25,000 100.0% 100.0%
480 Repairs & Maintenance 0 2,000 0 2,000 2,000 100.0% 100.0%
600 Capital Outlays
620 Buildings 0 0 0 0 316,250 n/a n/a
640 Machinery & Equipment 0 12,000 0 8,000 12,000 100.0% 150.0%
Total 0 12,000 0 8,000 328,250 n/a n/a
Total Expenditures - SU 428 $10,719 $39,000 $17,557 $35,000 $355,250 910.9% n/a
66 — City Administration • 2013 Adopted Budget
Service Unit 434 - Cable Communications
The purpose of this service unit is to plan, direct, administer and support the operations of the
Community Relations Division. Revenues in this service unit are generated by a 5% franchise fee
applied to Charter Communications for use of public rights-of-way, 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 primarily used to purchase
communications equipment utilized by other City divisions and departments.
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 434 Cable Communications Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $294,473 $287,911 $241,191 $287,911 $293,582 102.0% 102.0%
120 Overtime 0 1,000 184 1,000 1,000 100.0% 100.0%
130 Special Pay 1,097 72 2,036 3,072 0 0.0% 0.0%
140 Retire/Term Cashout 2,708 0 0 0 0 n/a n/a
Total 298,278 288,983 243,411 291,983 294,582 101.9% 100.9%
200 Personnel Benefits 91,305 97,516 83,103 98,060 109,839 112.6% 112.0%
300 Supplies
310 Office & Oper Supplies 1,141 1,750 856 1,750 1,750 100.0% 100.0%
320 Fuel Consumed 430 453 258 453 453 100.0% 100.0%
350 Small Tools & Equip 12,077 25,000 5,402 15,000 15,000 60.0% 100.0%
Total 13,648 27,203 6,516 17,203 17,203 63.2% 100.0%
400 Other Services & Charges
420 Communications 2,189 2,630 1,588 2,630 2,630 100.0% 100.0%
430 Transportation/Training 557 1,634 395 1,584 1,609 98.5% 101.6%
440 Advertising 0 500 0 250 500 100.0% 200.0%
450 Oper Rentals & Leases 16,933 17,072 17,006 17,072 500 2.9% 2.9%
470 Public Utility Services 5,190 7,231 3,764 7,231 7,291 100.8% 100.8%
480 Repairs & Maintenance 684 5,000 1,022 3,000 5,000 100.0% 166.7%
490 Miscellaneous 1,024 3,550 1,740 3,550 3,550 100.0% 100.0%
Total 26,577 37,617 25,515 35,317 21,080 56.0% 59.7%
600 Capital Outlays
630 Impr Other Than Bldg 100,000 5,000 0 5,000 5,000 100.0% 100.0%
640 Machinery & Equipment 0 20,000 0 10,000 10,000 50.0% 100.0%
Total 100,000 25,000 0 15,000 15,000 60.0% 100.0%
2013 Adopted Budget • City Administration - 67
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 434 Cable Communications Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Leas 4,012 2,565 2,137 2,565 4,569 178.1% 178.1%
960 Interfund Insurance Svc 4,199 4,619 4,619 4,619 4,943 107.0% 107.0%
990 Interfund Admin Chrgs 26,790 26,051 21,709 26,051 26,390 101.3% 101.3%
Total 35,001 33,235 28,465 33,235 35,902 108.0% 108.0%
Total Expenditures - SU 434 $564,809 $509,554 $387,010 $490,798 $493,606 96.9% 100.6%
Revenues
310 Taxes $507,917 $480,000 $431,649 $515,000 $520,000 108.3% 101.0%
360 Miscellaneous Revenues 14,620 14,950 12,465 14,950 1,750 11.7% 11.7%
Total Revenues - SU 434 $522,537 $494,950 $444,114 $529,950 $521,750 105.4% 98.5%
Service Unit 612 - Community Relations
This service unit provides accurate tracking of expenditures directly related to implementation of
specific City community relations initiatives.
Account 410 Professional Services - This account is used for services provided by outside vendors.
Examples include developing promotional materials, conducting surveys, and preparing
advertising. In 2013, $50,000 has been budgeted to pay for consultant services related to the
renegotiation of the City's cable communications franchise agreement.
Account 440 Advertising - This account is used for TV, radio, print, online, and other advertising for
a variety of City programs and services. As part of the Community Relations Division's efforts to
enhance the City's communications and marketing initiatives in 2013, $20,000 has been budgeted in
this account compared to $1,500 having been budgeted in 2012.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 612 Community Relations Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $0 $2,000 $198 $2,000 $2,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 0 40,000 630 2,000 50,000 125.0% n/a
440 Advertising 100 2,000 75 1,500 20,000 n/a n/a
450 Oper Rentals & Leases 0 1,000 0 1,000 1,000 100.0% 100.0%
490 Miscellaneous 303 1,000 0 1,000 1,000 100.0% 100.0%
Total 403 44,000 705 5,500 72,000 163.6% n/a
Total Expenditures - SU 612 $403 $46,000 $903 $7,500 $74,000 160.9% 986.7%
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
68 - City Administration • 2013 Adopted Budget
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
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $901,959 $741,642 $848,564 $848,564 $845,215 114.0% 99.6%
2013 Adopted Budget • City Administration — 69
70 — City Administration • 2013 Adopted Budget
CITY MANAGEMENT
2013 BUDGET NARRATIVE
LEGAL
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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Traffic and Criminal Case Arraignments in Municipal Court
4,255
4,419
4,008
Trials, Motions and Other Hearings
5,126
5,227
5,000
Municipal Court Citations Filed
5,142
5,224
4,008
Cases Actually Tried
16
16
24
Cases Set for Trial
2,007
1,800
1,403
Legislation Prepared
255
182
192
Legal Opinions Prepared
48
42
42
Pending Civil Suits Filed By or Against the City
103
105
105
Damage Claims Handled
4,255
4,419
4,008
AUTHORIZED PERSONNEL
Class
Code Position Title
1120 City Attomey
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 (2)
2012 2013
2011 Amended Proposed
Actual Budget Budget
1.00 1.00 1.00
2.00 2.00 2.00
1.00 1.00 1.00
4.00 4.00 5.00
1.00 1.00 1.00
1.00 1.00 1.00
6.00 6.00 6.00
1.00 1.00 1.00
17.00 17.00 18.00
(1) One Prosecutor added in 2013.
(2) 5.73 FTE's funded by the Risk Management Fund (515), and 1.0 FTE is funded by Police Grants Fund (152).
2013 Adopted Budget • Legal -1
BUDGET SUMMARY
Dept 017 Legal (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $158,034 $182,389 $137,792 $182,367 $191,966 105.3% 105.3%
131 Prosecution 547,024 576,301 458,534 576,295 718,408 124.7% 124.7%
622 Legal Counsel 341,594 368,671 274,033 365,470 377,199 102.3% 103.2%
Total Expenditures $1,046,652 $1,127,361 $870,359 $1,124,132 $1,287,573 114.2% 114.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries &Wages $740,066 $770,798 $629,478 $770,798 $879,071 114.0% 68.3%
200 Personnel Benefits 201,731 225,339 179,264 225,310 277,278 123.0% 21.5%
Sub -Total Salaries & Benefits 941,797 996,137 808,742 996,108 1,156,349 116.1% 89.8%
300 Supplies 14,771 16,500 8,557 15,500 16,500 100.0% 1.3%
400 Other Svcs &Charges 90,084 114,724 53,062 112,523 114,724 100.0% 8.9%
Total Expenditure s $1,046,652 $1,127,361 $870,361 $1,124,131 $1,287,573 114.2% 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. The 2013 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.
2 - Legal • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expense s
110 Salaries And Wages $119,537 $133,200 $104,180 $133,200 $137,084 102.9% 102.9%
200 Personnel Benefits 35,411 40,839 32,379 40,817 46,532 113.9% 114.0%
310 Office &Oper Supplies 361 500 256 500 500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 0 5,000 70 5,000 5,000 100.0% 100.0%
430 Transportation/Training 908 1,100 500 1,100 1,100 100.0% 100.0%
490 Miscellaneous 1,817 1,750 407 1,750 1,750 100.0% 100.0%
Total 2,725 7,850 977 7,850 7,850 100.0% 100.0%
Total Expenditure s - SU 103 $158,034 $182,389 $137,792 $182,367 $191,966 105.3% 105.3%
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.
The Prosecution Unit will grow by one prosecutor in 2013 to implement and staff a Charging Unit
and a Pre -Filing Diversion Program. These two programs are part of a strategy to reduce caseload
for the purpose of controlling indigent defense costs in response to a recent Washington Supreme
Court ruling reducing maximum caseloads for public defenders. For additional information see the
Legal Department Strategic Initiative in the 2013 Preliminary Budget Summary document.
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.
2013 Adopted Budget • Legal — 3
SU -131 Prosecution
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $376,454 $389,197 $324,296 $389,197 $492,492 126.5% 126.5%
120 Overtime 0 1,500 603 1,500 1,500 100.0% 100.0%
140 Retire/Term Cashout 1,393 0 0 0 0 n/a n/a
Total 377,847 390,697 324,899 390,697 493,992 126.4% 126.4%
200 Personnel Benefits 104,796 117,776 91,763 117,769 156,588 133.0% 133.0%
300 Supplies
310 Office & Oper Supplies 3,940 4,500 3,325 4,500 4,500 100.0% 100.0%
350 Small Tools & Equip 4,840 4,000 1,029 4,000 4,000 100.0% 100.0%
Total 8,780 8,500 4,354 8,500 8,500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 24,435 27,800 17,981 27,800 27,800 100.0% 100.0%
420 Communications 8,376 9,328 5,763 9,328 9,328 100.0% 100.0%
430 Transportation/Training 3,103 3,700 2,127 3,700 3,700 100.0% 100.0%
480 Repairs & Maintenance 2,470 3,000 1,863 3,000 3,000 100.0% 100.0%
490 Miscellaneous 17,218 15,500 9,783 15,500 15,500 100.0% 100.0%
Total 55,602 59,328 37,517 59,328 59,328 100.0% 100.0%
Total Expenditures - SU 131 $547,025 $576,301 $458,533 $576,294 $718,408 124.7% 124.7%
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.
4 - Legal • 2013 Adopted Budget
Law Firm
2012 FUNDS SPENT
622/410 Accounts - Outside Legal Counsel Services/Professional Services
Type of Matter
Total Paid
Through
9/30
$64
2,208
Carlson Boyd, PLLC
General
Menke, Jackson, Beyer, LLP General Labor Issues -Council, YPPA 2011 Negotiations
SU - 622 Legal Counsel
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $241,872 $245,090 $199,724 $245,090 $246,184 100.4% 100.4%
120 Overtime 0 1,000 0 1,000 1,000 100.0% 100.0%
130 Special Pay 810 810 675 810 810 100.0% 100.0%
Total 242,682 246,900 200,399 246,900 247,994 100.4% 100.4%
200 Personnel Benefits 61,525 66,724 55,122 66,724 74,159 111.1% 111.1%
300 Supplies
310 Office & Oper Supplies 4,762 6,500 3,256 5,500 6,500 100.0% 118.2%
350 Small Tools & Equip 868 1,000 690 1,000 1,000 100.0% 100.0%
Total 5,630 7,500 3,946 6,500 7,500 100.0% 115.4%
400 Other Services & Charges
410 Professional Services 11,108 20,000 2,630 20,000 20,000 100.0% 100.0%
420 Communications 2,330 2,901 1,383 2,200 2,901 100.0% 131.9%
430 Transportation/Training 1,471 3,000 260 3,000 3,000 100.0% 100.0%
480 Repairs & Maintenance 2,470 4,800 1,863 4,800 4,800 100.0% 100.0%
490 Miscellaneous 14,380 16,845 8,430 15,345 16,845 100.0% 109.8%
Total 31,759 47,546 14,566 45,345 47,546 100.0% 104.9%
Total Expenditures - SU 622 $341,596 $368,670 $274,033 $365,469 $377,199 102.3% 103.2%
2013 Adopted Budget • Legal - 5
6 — Legal • 2013 Adopted Budget
MUNICIPAL COURT
2013 BUDGET NARRATIVE
MUNICIPAL COURT
GENERAL FUND
Judge Susan J. Woodard, Presiding
Judge Kelley C. Olwell,
Court Services Manager Linda S. 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
PERFORMANCE STATISTICS
Infractions (Non -Criminal)
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Filings and Hearings
Infractions Filed
9,603
8,920
8,920
Violations Charged
12,601
12,025
12,025
Mitigation Hearings
1,190
1,127
1,127
Contested Hearings
292
273
273
Show Cause Hearings
108
83
83
Other Hearings on Record and Deferred Findings
2,502
2,240
2,240
Total Filings and Hearings
26,296
24,668
24,668
Dispositions
Infractions Paid
2,468
2,092
2,092
Failure to Respond
2,829
1,141
1,141
Committed
3,916
3,373
3,373
Not Committed
166
152
152
Dismissed
1,930
1,653
1,653
Amended
11
17
17
Total Disposed
11,320
8,428
8,428
Municipal Court Infraction Revenue (i)
$960,485
$890,000
$890,000
2013 Adopted Budget • Municipal Court -1
Criminal
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Filings
Citations Filed
5,142
5,224
5,224
Violations Charged
6,183
6,356
6,356
Trial Settings
Non Jury Trials Set
8
4
4
Jury Trials
1,999
1,796
1,796
Proceedings
Arraignments
4,255
4,419
4,419
Non Jury Trials
1
0
0
Jury Trials
15
12
12
Other Hearings
5,110
5,215
5,215
Dispositions
Bail Forfeitures
11
1
0
Guilty
3,739
3,895
3,895
Not Guilty
5
2
2
Dismissed
2,296
2,148
2,148
Amended
316
247
247
Deferred / Driver/other
569
529
529
Prosecution Resumed
127
119
119
Total Disposed
7,063
6,941
6,941
DWI Penalties
$102,773
$90,000
$90,000
Criminal Traffic
147,886
145,000
145,000
Non -Traffic Misdemeanor
87,271
115,000
115,000
Recoupments
186,478
230,000
230,000
Total Fines 01)
$524,408
$580,000
$580,000
(1) Does not include all parking or District Court revenue.
AUTHORIZED PERSONNEL
Class
Code Position Title
1412 Municipal Court Commissioner
1413 Municipal Court Judge
1421 Court Services Manager
1422 Municipal Court Clerk
1424 Municipal Court Cashier (1)
1425 Municipal Court Department Assistant
Total Personnel
2012 2013
2011 Amended Proposed
Actual Budget Budget
0.50
2.00
1.00
8.00
0.00
0.62
0.50
2.00
1.00
8.00
0.00
0.62
0.50
2.00
1.00
8.00
1.00
0.62
12.12 12.12 13.12
(1) Municipal Court Cashier position eliminated in 2010 to be reinstated in 2013 by strategic initiative.
2 - Municipal Court • 2013 Adopted Budget
BUDGET SUMMARY
Dept 018 Municipal Court (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $176,563 $235,090 $147,982 $218,184 $230,783 98.2% 105.8%
129 Administration 975,371 1,021,497 797,923 1,010,497 1,153,221 112.9% 114.1%
Total Expenditures $1,151,934 $1,256,587 $945,905 $1,228,681 $1,384,004 110.1% 112.6%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries &Wages $739,640 $778,243 $608,234 $750,337 $864,909 111.1% 62.5%
200 Personnel Benefits 202,556 247,258 175,716 247,258 288,009 116.5% 20.8%
Sub -Total Salaries & Benefits 942,196 1,025,501 783,950 997,595 1,152,918 112.4% 83.3%
300 Supplies 20,185 22,000 9,010 22,000 22,000 100.0% 1.6%
400 Other Svcs & Charges 167,075 186,086 134,671 186,086 186,086 100.0% 13.4%
500 Intgov Svcs/Other Intfnd 22,478 23,000 18,274 23,000 23,000 100.0% 1.7%
Total Expenditures $1,151,934 $1,256,587 $945,905 $1,228,681 $1,384,004 110.1% 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 2012 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 responsibilities related to court operations as well as working on holidays.
Account 410 Professional Services - This line item represents building security, interpreter services,
and witness and juror fees associated with processing the court's caseload.
2013 Adopted Budget • Municipal Court - 3
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $109,360 $129,155 $79,686 $113,749 $126,442 97.9% 111.2%
120 Overtime 344 2,500 575 1,000 2,500 100.0% 250.0%
140 Retire/Term Ca shout 996 0 0 0 0 n/a n/a
Total 110,700 131,655 80,261 114,749 128,942 97.9% 112.4%
200 Personnel Benefits 35,141 53,435 27,712 53,435 51,841 97.0% 97.0%
310 Office &Oper Supplies 0 5,000 1,259 5,000 5,000 100.0% 100.0%
410 Professional Services 30,722 45,000 38,750 45,000 45,000 100.0% 100.0%
Total Expenditures - SU 103 $176,563 $235,090 $147,982 $218,184 $230,783 98.2% 105.8%
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 covers the over time necessary for clerical staff to complete
daily court responsibilities related to court operations as well as working on holidays.
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. These dedicated fines and penalties are listed in the above table; however,
they are accounted for as 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 • 2013 Adopted Budget
SU -129 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $620,497 $630,148 $526,038 $630,148 $730,527 115.9% 115.9%
120 Overtime 5,469 15,000 735 4,000 4,000 26.7% 100.0%
130 Special Pay 1,440 1,440 1,200 1,440 1,440 100.0% 100.0%
140 Retire/Term Cashout 1,535 0 0 0 0 n/a n/a
Total 628,941 646,588 527,973 635,588 735,967 113.8% 115.8%
200 Personnel Benefits 167,415 193,823 148,004 193,823 236,168 121.8% 121.8%
300 Supplies
310 Office & Oper Supplies 19,710 16,000 7,750 16,000 16,000 100.0% 100.0%
350 Small Tools & Equip 475 1,000 0 1,000 1,000 100.0% 100.0%
Total 20,185 17,000 7,750 17,000 17,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 103,896 105,000 72,686 105,000 105,000 100.0% 100.0%
420 Communications 9,461 10,586 6,269 10,586 10,586 100.0% 100.0%
430 Transportation/Training 1,340 3,000 1,010 3,000 3,000 100.0% 100.0%
480 Repairs & Maintenance 511 1,500 1,420 1,500 1,500 100.0% 100.0%
490 Miscellaneous 21,144 21,000 14,535 21,000 21,000 100.0% 100.0%
Total 136,352 141,086 95,920 141,086 141,086 100.0% 100.0%
510 Intergovernment Prof Svcs 22,478 23,000 18,274 23,000 23,000 100.0% 100.0%
Total Expenditures - SU 129 $975,371 $1,021,497 $797,921 $1,010,497 $1,153,221 112.9% 114.1%
Revenues
330 Judicial Salary Contrib
$44,932 $45,000 $45,264 $45,000 $45,000 100.0% 100.0%
2013 Adopted Budget • Municipal Court - 5
6 — Municipal Court • 2013 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
UTILITY CUSTOMER SERVICES
GENERAL FUND
Finance & Budget Director Cindy Epperson
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) 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; (c)
customer support for online payment options (new in 2012); and support for some City Treasury
functions.
Primary services provided by this division include:
. Customer service and account administration and maintenance
Utility billing
. Customer account credit and adjustments
. Administration of delinquent accounts and collections
. Utility customer communications and notifications
. Phone support to customers
In October 2012, the City entered into a contract with The Master's Touch LLC (TMT) for statement
printing and mail processing. The gross cost of the contract was estimated at $142,400, assuming
the highest variable rate on postage. We anticipated a potential 2013 annual savings of $34,350 in
"hard costs." However, actual postage costs are lower than anticipated and we are expecting an
additional $10,000 in savings for 2013 (anticipated total savings of $44,350).
While the supervisory duties of the Water Service Specialists were moved to Water in 2012, the
positions are still funded in the Utility Services division. The services these positions provide
include:
. Meter reading
. Water service turn-on/shut-off
. Miscellaneous service repairs to utility system facilities and equipment
The Utility Services Division consists of the following service unit:
Service Unit 635 - Utility Customer Service
2012 Adopted Budget • Finance -1
PERFORMANCE STATISTICS
Utility Services
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
New Accounts Started
6,051
6,710
7,460
Meters Read
122,500
123,000
123,500
Customer Service Calls Answered
68,000
65,775
60,000
Bills Issued
194,000
198,000
203,000
Suspension Notices Issued
33,000
18,200
15,000
Delinquent Bills in Collection
7,900
7,000
7,000
AUTHORIZED PERSONNEL
Class
Code Position Title
1242 Utility Services Manager
7311 Water Service Specialist (')
7315 Utility Service Representative
14301 Utility Service Supervisor
Total Personnel (2)
2012 2013
2011 Amended Proposed
Actual Budget Budget
1.00
5.00
7.75
1.00
1.00
5.00
7.75
1.00
1.00
0.00
7.75
1.00
14.75 14.75 9.75
(1) The Water Services Specialists, while still funded from Utility Services, are now supervised by Water.
(2) Utility Services funds portions of the Finance Director (.15), Administrative Assistant (.15) an Accountant (.25) and
4.0 FTE's in Water. Utility Services also has 1.2 FTE's funded by Finance.
BUDGET SUMMARY
Dept 054 Utility Customer Svc (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
635 Utility Customer Service $1,218,380 $1,342,110 $1,055,342 $1,319,890 $1,324,950 98.7% 100.4%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $642,806 $700,357 $542,234 $673,068 $701,306 100.1% 52.9%
200 Personnel Benefits 242,762 282,005 211,947 275,469 302,549 107.3% 22.8%
Sub -Total Salaries & Benefits 885,568 982,362 754,181 948,537 1,003,855 102.2% 75.8%
300 Supplies 20,856 24,500 16,568 24,500 24,500 100.0% 1.8%
400 Other Svcs & Charges 295,919 313,150 265,928 325,056 282,981 90.4% 21.4%
900 Intfnd Pymt f/Svcs 16,037 22,098 18,664 21,798 13,614 61.6% 1.0%
Total Expenditures $1,218,380 $1,342,110 $1,055,341 $1,319,891 $1,324,950 98.7% 100.0%
2 - Finance • 2012 Adopted Budget
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 field service items and office
equipment.
Account 410 Professional Services - This account covers the cost of the maintenance and support
agreement for utility customer service systems, bank fees and charges related to use of debit/credit
cards and mail processing services.
Revenues from the Water, Irrigation, Wastewater and Refuse utilities fund 100% of the
expenditures of this division.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 635 Utility Customer Svc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $638,305 $698,442 $538,133 $667,916 $699,342 100.1% 104.7%
120 Overtime 3,108 1,000 206 1,000 1,000 100.0% 100.0%
130 Special Pay 1,110 915 777 1,034 964 105.4% 93.2%
140 Retire/Term Cashout 282 0 3,118 3,118 0 n/a 0.0%
Total 642,805 700,357 542,234 673,068 701,306 100.1% 104.2%
200 Personnel Benefits
200 Personnel Benefits 242,228 281,505 211,947 274,969 302,049 107.3% 109.8%
280 Clothing & Misc 534 500 0 500 500 100.0% 100.0%
Total 242,762 282,005 211,947 275,469 302,549 107.3% 109.8%
300 Supplies
310 Office & Oper Supplies 3,769 6,000 3,744 6,000 6,000 100.0% 100.0%
320 Fuel Consumed 12,525 13,500 10,020 13,500 13,500 100.0% 100.0%
350 Small Tools & Equip 4,562 5,000 2,804 5,000 5,000 100.0% 100.0%
Total 20,856 24,500 16,568 24,500 24,500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 123,718 125,000 120,326 142,870 155,875 124.7% 109.1%
420 Communications 135,873 146,900 102,710 136,186 100,550 68.4% 73.8%
430 Transportation/Training 0 250 1,046 1,500 1,500 600.0% 100.0%
480 Repairs & Maintenance 2,688 5,000 0 5,000 5,000 100.0% 100.0%
490 Miscellaneous 33,640 36,000 41,847 39,500 20,056 55.7% 50.8%
Total 295,919 313,150 265,929 325,056 282,981 90.4% 87.1%
2012 Adopted Budget • Finance - 3
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 635 Utility Customer Svc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Leas 13,315 19,103 15,669 18,803 10,410 54.5% 55.4%
960 Interfund Insurance Svc 2,722 2,995 2,995 2,995 3,204 107.0% 107.0%
Total 16,037 22,098 18,664 21,798 13,614 61.6% 62.5%
Total Expenditures - SU 635 $1,218,379 $1,342,110 $1,055,342 $1,319,891 $1,324,950 98.7% 100.4%
Revenues
340 Chrgs f/Goods &Services $1,395,566 $1,320,250 $784,799 $1,143,000 $1,325,000 100.4°0 115.9°0
4 — Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
PURCHASING
GENERAL FUND
Finance & Budget Director Cindy Epperson
Purchasing Manager Sue Ownby
DEFINITION
This division consists of one service unit, Service Unit 632 - Purchasing. City/County Purchasing
functions were merged 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.
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
PERFORMANCE STATICS
City
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Bid Processes Averted YTD (utilizing interlocal agreements, State
contracts and sole source procurements)
50
48
45
Formal Sealed Bids Processed (over $25,000)
31
35
30
Written & Informal Quotes Processed ($7,500 to $25,000)
74
84
70
# Units Surplus Disposed of / Gross Revenues
469/$161,821
225/$171,512
350/$150,000
Dollar Value of Purchase Orders Processed
$14,283,558
$12,131,312
12,000,000
Dollar Value of Tenure Contracts Administered a9
$5,937,804
$6,387,785
$6,000,000
Total Dollar Value of Contractual Responsibility
$23,490,721
$18,519,097
$20,000,000
2012 Adopted Budget • Finance — 5
County
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Bid Processes Averted YTD (utilizing interlocal agreements, State
contracts and sole source procurements)
22
12
18
Formal Sealed Bids Processed (over $25,000)
7
24
20
Written & Informal Quotes Processed ($5,000 to $25,000)
1
24
20
# Units Surplus Disposed of/Gross Revenues
808/$164,7
543/$112,:
500/$100,1
Dollar Value of Purchase Orders Processed
$3,339,712
$1,049,677
$2,000,000
Dollar Value of Tenure Contracts Administered (1)
$11,640,411
$13,302,963
$12,000,000
Total Dollar Value of Contractual Responsibility
$14,980,123
$14,464,886
$14,000,000
Joint (both City and County)
Formal Sealed Bids Processed (over $25,000)
7
7
8
Dollar Value of Tenure Contracts Administered
$5,223,260
$5,308,148
$5,500,000
Total City/County Contractual Responsibility
$38,470,844
$38,292,131
$34,000,000
(1) 146 City/County/Joint Contracts Administered 2012
AUTHORIZED PERSONNEL
Class
Code Position Title
1232 City/County Procurement Manager
2231 Buyer I (1)(2)
2233 Purchasing Assistant
2234 Buyer II (2)
11805 Senior Buyer
Total Personnel
(1) Buyer position added in 2012.
(2) Buyer I obtained CPPB certification and was promoted to Buyer II.
BUDGET SUMMARY
2012 2013
2011 Amended Proposed
Actual Budget Budget
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
5.00 6.00 6.00
Dept 019 Purchasing (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
632 Purchasing $447,447 $527,535 $404,886 $527,195 $541,244 102.6% 102.7%
6 — Finance • 2012 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $324,110 $366,739 $291,605 $366,739 $375,860 102.5% 69.4%
200 Personnel Benefits 91,961 120,600 90,871 121,061 130,739 108.4% 24.2%
Sub -Total Salaries & Benefits 416,071 487,339 382,476 487,800 506,599 104.0% 93.6%
300 Supplies 11,366 11,500 6,029 10,700 10,700 93.0% 2.0%
400 Other Svcs & Charges 20,009 28,695 16,381 28,695 23,945 83.4% 4.4%
Total Expenditures $447,446 $527,534 $404,886 $527,195 $541,244 102.6% 100.0%
EXPLANATORY NARRATIVE
Service Unit 632 — Purchasing
City and County Purchasing functions were merged 2009. 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
Purchasing budget. For 2012, the County provided 57%, (43% City). For 2013, actual staff time was
tracked for the first 6 months of 2012 and yielded a 49% County, 51% City split which will be
adjusted in June of each year to allow for budget forecasting. Therefore, for 2013, the County will be
providing 49% of the department's total budget and the Interlocal Agreement will be adjusted to
reflect the new revenue amount.
Account 311 Office and Operative - This account is used for office and operating supplies and is down
11.43% from last year.
Account 350 Small Tools & Minor Equipment - This account is used to replace computers and
purchase furniture and is unchanged from last year.
Account 420 Central Telephone - This account is used for the department's telephone equipment and
service and is down 28.24% from last year
Account 430 Transportation - In the 2012 budget, a special dispensation was granted for staff to
attend the National Institute of Governmental Purchasing that made a rare appearance in Seattle.
The account has been reduced back to normal and is down 34.13% from last year. The account is
also used to maintain CPPB and CPPO certifications, which requires continuing professional
education points each year and is a requirement of respective jobs.
Account 491 Miscellaneous - Used primarily for conference registrations, as stated in the
Transportation account, a special dispensation was granted for the 2012 budget in order for staff to
attend the National Institute of Government Purchasing forum. It has been reduced back to normal
and is down 21.05% from last year.
2012 Adopted Budget • Finance — 7
SU - 632 Purchasing
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $324,110 $366,739 $291,595 $366,739 $375,860 102.5% 102.5%
130 Special Pay 0 0 10 0 0 n/a n/a
Total 324,110 366,739 291,605 366,739 375,860 102.5% 102.5%
200 Personnel Benefits 91,961 120,600 90,871 121,061 130,739 108.4% 108.0%
300 Supplies
310 Office & Oper Supplies 7,123 7,000 4,998 6,200 6,200 88.6% 100.0%
350 Small Tools & Equip 4,243 4,500 1,031 4,500 4,500 100.0% 100.0%
Total 11,366 11,500 6,029 10,700 10,700 93.0% 100.0%
400 Other Services & Charges
420 Communications 4,117 5,070 2,888 5,070 4,420 87.2% 87.2%
430 Transportation/Training 3,627 7,325 1,491 7,325 4,825 65.9% 65.9%
440 Advertising 1,245 1,000 -462 1,000 1,000 100.0% 100.0%
480 Repairs &Maintenance 798 1,000 168 1,000 1,000 100.0% 100.0%
490 Miscellaneous 10,222 14,300 12,297 14,300 12,700 88.8% 88.8%
Total 20,009 28,695 16,382 28,695 23,945 83.4% 83.4%
Total Expenditure s - SU 632 $447,446 $527,534 $404,887 $527,195 $541,244 102.6% 102.7%
Revenues
330 Intergovernmental Rev $226,755 $298,572 $225,433 $298,572 $270,105 90.5% 90.5%
8 - Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
FINANCIAL SERVICES
GENERAL FUND
Finance & Budget Director Cindy Epperson
Financial Services Manager Tara Lewis
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.
2013 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
2013:
ImplemnentNezv 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.
Yakima Revenue Development Area (YRDA) -- 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.
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 2013, which extends beyond Finance to all major operating divisions.
Policies - Newly updated financial policies will be published.
2012 Adopted Budget • Finance — 9
Implement New State Coding Structure - The Washington State Auditor's office did a
restructuring of it Budgeting, Accounting and Reporting System (BARS) account coding.
Finance will be implementing the changes for 2013.
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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Expenditures (1)
$169.4
$211.9
$205.7
Capital Projects (1)
$26.6
$52.4
$54.1
Invoices Processed
24,433
23,121
24,000
Number of Grants Administered
52
40
37
Payroll Warrants Issued
9,963
9,692
9,159
Payroll and Benefits Paid (1)
$62.5
$65.9
$68.6
Employees Paid (Perm and Part Time) Average Monthly
787
771
763
Claims Warrants Issued (2)
12,140
11,532
11,500
Dollar Amount of Claims Paid (1)
$61.0
$53.6
$60.0
Number of Funds
76
75
72
Number of Full Accrual Funds
29
29
29
Interfund Payment Request (3)
362
231
250
LID's in Process
0
0
1
Treasury Functions
Revenue Received (1)
$166.6
$187.4
$198.0
Invoices Generated
3,103
3,598
3,750
GO and Revenue Debt Issues Administered
18
17
19
LID's Closed (Establish Notes and redeem LID Warrants)
0
0
0
Public Works Trust Fund Loans Administered
17
19
19
Special Assessment Notes / Bonds
5
5
5
GO and Revenue Debt Service Payments Made (1)
$6.2
$6.6
$5.7
10 — Finance • 2012 Adopted Budget
Impact
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Investment Income 0)
$0.6
$0.5
$0.4
Average Total Portfolio Managed 0)
$45.7
$43.7
$45.0
(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
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1140 Director of Finance and Budget
1241 Financial Services Manager(')
1243 Dep. Director of Accounting & Budgeting(')
2316 Financial Services Specialist
10301 Payroll Officer
10302 Accountant
10303 Financial Service Officer(')
10305 Financial Services Technician - Payroll
10520 Utility and Finance Assistant
Total Personnel (2)
1.00
0.00
1.00
4.00
1.00
3.00
2.00
2.00
1.00
1.00
1.00
0.00
4.00
1.00
3.00
2.00
2.00
1.00
1.00
1.00
0.00
4.00
1.00
3.00
2.00
2.00
1.00
15.00 15.00 15.00
(1) When the Deputy Director was promoted to Director, the Division Manager position was filled.
(2) One position is currently under filled with an accountant.
(3) 1.15 FTE's are funded by Utility Services (054). Additionally, 1.16 FTE's of Utility Service Representatives (054) are
funded by Finance.
BUDGET SUMMARY
Dept 015 Financial Services (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
624 Finance $1,395,184 $1,423,068 $1,152,333 $1,429,750 $1,478,418 103.9% 103.4%
2012 Adopted Budget • Finance -11
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $989,521 $1,001,768 $819,526 $986,164 $986,881 98.5% 66.8%
200 Personnel Benefits 268,384 275,211 243,153 297,237 340,540 123.7% 23.0%
Sub -Total Salaries & Benefits 1,257,905 1,276,979 1,062,679 1,283,401 1,327,421 104.0% 89.8%
300 Supplies 18,004 17,500 5,820 17,500 17,500 100.0% 1.2%
400 Other Svcs & Charges 105,759 113,721 68,969 113,981 117,588 103.4% 8.0%
500 Intgov Svcs/Other Intfnd 3 6 3 6 6 100.0% 0.0%
900 Intfnd Pymt f/Svcs 13,512 14,863 14,863 14,863 15,903 107.0% 1.1%
Total Expenditures $1,395,183 $1,423,069 $1,152,334 $1,429,751 $1,478,418 103.9% 100.0%
EXPLANATORY NARRATIVE
Service Unit 624 — Financial Services
The Financial Services Division supports all City departments.
Account 110 Salaries and Wages — The reduction is due to the under -filling of the Deputy Finance
Director with the Financial Services Manager and the Financial Services Officer with an
Accountant.
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.
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.
12 —Finance • 2012 Adopted Budget
SU - 624 Finance
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $953,764 $993,606 $772,766 $937,302 $978,713 98.5% 104.4%
120 Overtime 7,867 8,000 1,438 3,500 8,000 100.0% 228.6%
130 Special Pay 76 162 138 162 168 103.7% 103.7%
140 Retire/Term Cashout 27,814 0 45,185 45,200 0 n/a 0.0%
Total 989,521 1,001,768 819,527 986,164 986,881 98.5% 100.1%
200 Personnel Benefits 268,384 275,211 243,153 297,237 340,540 123.7% 114.6%
300 Supplies
310 Office & Oper Supplies 13,398 15,000 5,403 15,000 15,000 100.0% 100.0%
350 Small Tools & Equip 4,606 2,500 417 2,500 2,500 100.0% 100.0%
Total 18,004 17,500 5,820 17,500 17,500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 58,299 61,200 35,269 62,500 66,000 107.8% 105.6%
420 Communications 12,941 15,871 8,480 14,671 14,938 94.1% 101.8%
430 Transportation/Training 4,559 6,500 5,002 6,500 6,500 100.0% 100.0%
480 Repairs & Maintenance 0 150 0 150 150 100.0% 100.0%
490 Miscellaneous 29,960 30,000 20,218 30,160 30,000 100.0% 99.5%
Total 105,759 113,721 68,969 113,981 117,588 103.4% 103.2%
530 State/Cnty Tax & Assess 3 6 3 6 6 100.0% 100.0%
960 Interfund Insurance Svcs 13,512 14,863 14,863 14,863 15,903 107.0% 107.0%
Total Expenditures - SU 624 $1,395,183 $1,423,069 $1,152,335 $1,429,751 $1,478,418 103.9% 103.4%
2012 Adopted Budget • Finance -13
FINANCE
2013 BUDGET NARRATIVE
POLICE PENSION
GENERAL FUND
Finance & Budget Director 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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
642 Prior Pensions $1,471,511 $1,186,350 $1,046,527 $1,263,744 $1,297,225 109.3% 102.6%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
200 Personnel Benefits $626,953 $628,000 $531,804 $631,500 $649,000 103.3% 50.0%
300 Supplies 189 50 132 50 50 100.0% 0.0%
400 Other Svcs & Charges 844,368 558,300 514,592 632,194 648,175 116.1% 50.0%
Total Expenditures $1,471,510 $1,186,350 $1,046,528 $1,263,744 $1,297,225 109.3% 100.0%
EXPLANATORY NARRATIVE
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 2013 the total budget includes:
Pension Benefits
Medical Benefits
Administrative Costs
Total
14 — Finance • 2012 Adopted Budget
$649,000
643,000
4,525
$1,297,225
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.
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 has seen a savings 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.
SU - 642 Prior Pensions
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
200 Personnel Benefits
200 Personnel Benefits $246 $0 $0 $0 $0 n/a n/a
290 Pension/Death Benefits 626,707 628,000 531,804 631,500 649,000 103.3% 102.8%
Total 626,953 628,000 531,804 631,500 649,000 103.3% 102.8%
310 Office &Oper Supplies 189 50 132 50 50 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 841,504 555,500 511,306 628,844 644,700 116.1% 102.5%
420 Communications 168 0 148 100 100 n/a 100.0%
430 Transportation/Training 1,734 1,800 2,263 2,250 2,375 131.9% 105.6%
490 Miscellaneous 963 1,000 875 1,000 1,000 100.0% 100.0%
Total 844,369 558,300 514,592 632,194 648,175 116.1% 102.5%
Total Expenditure s - SU 642 $1,471,511 $1,186,350 $1,046,528 $1,263,744 $1,297,225 109.3% 102.6%
2012 Adopted Budget • Finance —15
FINANCE
2013 BUDGET NARRATIVE
FIREMEN'S RELIEF AND PENSION
Finance & Budget Director 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 Rel & Pension
Exp Summary By Service Unit
642 Prior Pensions
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
(6) (7)
%Chng % Chng
from from
Revenue Summary By Service
642 Prior Pensions
699 Gene r a 1 Re venue s
Total Re venue s
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
Expenditure Summary By Type
200 Personnel Benefits
300 Supplies
400 Other Svcs & Charges
900 Intfnd Pymt f/Svcs
Total Expenditure s
$1,461,967 $1,344,057 $1,056,526 $1,308,562 $1,347,493 100.3% 103.0%
Unit
$73,456 $72,000 $66,576 $66,575 $65,000 90.3% 97.6%
1,407,344 1,315,500 1,206,294 1,315,500 1,315,500 100.0% 100.0%
$1,480,800 $1,387,500 $1,272,870 $1,382,075 $1,380,500 99.5% 99.9%
$774,349 $812,358 $793,181 $793,181 $866,694 106.7% 109.3%
18,833 43,443 216,343 73,513 33,007 76.0% 44.9%
$793,182 $855,801 $1,009,524 $866,694 $899,701 105.1% 103.8%
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6) (7)
% Chng
from of
2 to 5 Total
0/0
$640,855 $673,500 $596,476 $694,750 $721,000
141 150 135 150 150
783,261 632,100 427,992 575,355 599,800
37,710 38,307 31,923 38,307 26,543
$1,461,967 $1,344,057 $1,056,526 $1,308,562 $1,347,493
16 - Finance • 2012 Adopted Budget
107.1%
100.0%
94.9%
69.3%
100.3%
53.5%
0.0%
44.5%
2.0%
100.0%
EXPLANATORY NARRATIVE
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 2013 the total budget includes:
Pension Benefits $721,000
Medical Benefits 576,000
Contingency 20,000
Administrative Costs 30,493
Total $1,347,493
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 has seen a
savings 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.
SU - 642 Prior Pensions
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
200 Personnel Benefits
200 Personnel Benefits $0 $500 $0 $500 $500 100.0% 100.0%
290 Pension/Death Benefits 640,855 673,000 596,476 694,250 720,500 107.1% 103.8%
Total 640,855 673,500 596,476 694,750 721,000 107.1% 103.8%
310 Office &Oper Supplies 141 150 135 150 150 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 780,852 610,000 425,511 552,805 577,000 94.6% 104.4%
420 Communications 324 0 125 100 100 n/a 100.0%
430 Transportation/Training 1,398 1,400 1,731 1,750 2,000 142.9% 114.3%
490 Miscellaneous 688 20,700 625 20,700 20,700 100.0% 100.0%
Total 783,262 632,100 427,992 575,355 599,800 94.9% 104.2%
990 Interfund Admin Chrgs 37,710 38,307 31,923 38,307 26,543 69.3% 69.3%
Total Expenditure s - SU 642 $1,461,968 $1,344,057 $1,056,526 $1,308,562 $1,347,493 100.3% 103.0%
Revenues
330 Intergovernmental Rev
$73,456 $72,000 $66,576 $66,575 $65,000 90.3% 97.6%
2012 Adopted Budget • Finance -17
Service Unit 699 & 642 — Revenues
These benefits are supported by property taxes, an allocation of fire insurance premium tax and
reserves. The 2013 property tax allocation represents about $.241 per $1,000 of assessed valuation
or 7.9% of the total general property tax levy for 2013. 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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $774,349 $812,358 $793,181 $793,181 $866,694 106.7% 109.3%
310 Taxes 1,406,844 1,315,000 1,206,294 1,315,000 1,315,000 100.0% 100.0%
360 Miscellaneous Revenues 500 500 0 500 500 100.0% 100.0%
Total Revenues - SU 699 $2,181,693 $2,127,858 $1,999,475 $2,108,681 $2,182,194 102.6% 103.5%
18 — Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
STATE EXAMINER
GENERAL FUND
Finance & Budget Director 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.
SU - 624 Finance
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services
$114,213 $106,000 $88,457 $106,000 $110,000 103.8% 103.8%
2012 Adopted Budget • Finance —19
FINANCE
2013 BUDGET NARRATIVE
NONRECURRING EXPENSES/POSITION VACANCIES
GENERAL FUND
Finance & Budget Director Cindy Epperson
DEFINITION
In 2011, this division of the General Fund was used for non-recurring expenses, such as retirement
cashouts. In 2012 the use of this separate division was discontinued by Council Policy. In 2013, Council
approved the 5 -Year Financial Plan which calls for using a 2% vacancy rate to balance General Fund.
Since vacancies can occur in any operating division in General Fund, the budget offset was segregated
in total in the account. There will not be any "actual" charged. This is only a budget balancing entry.
The only service unit in this division is:
Service Unit 119 - Administration
BUDGET SUMMARY
Dept 097 Nonrecurring Expenses (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
119 Administration $193,841 $0 $0 $0 -$730,000 n/a n/a
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $145,920 $0 $0 $0 $0 n/a 0.0%
400 Other Svcs & Charges 47,922 0 0 0 -730,000 n/a 100.0%
Total Expenditures $193,842 $0 $0 $0 -$730,000 n/a 100.0%
EXPLANATORY NARRATIVE
Service Unit 119 - Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -119 Administration Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
140 Retire/Term Ca shout
490 Miscellaneous
Total Expenditure s - SU 119
145,920
47,922
193,842
0 0 0 0 n/a n/a
0 0 0 -730,000 n/a n/a
0 0 0 -730,000 n/a n/a
20 -Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
OPERATING TRANSFERS
GENERAL FUND
Finance & Budget Director 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 2012 and 2013 are the
below transfers.
2012 2013
Year -End Proposed
Fund Estimate Budget
SunDome Debt Service $150,000 $150,000
Parks and Recreation Utility Tax (3.5%) 1,181,250 1,255,625
Law and Justice Capital Utility Tax (0.5%) 168,750 179,375
Public Safety Communications Fund Portion of Telephone Tax 740,000 820,000
Fire Capital — Ladder Truck Debt Service 72,275 72,275
Yakima Redevelopment Area -State Contribution Match 900,000 0
Total Transfers $3,212,275 $2,477,275
Dept 099 Operating Transfers (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $2,311,919 $3,231,275 $1,849,474 $3,212,275 $2,502,275 77.4% 77.9%
Revenues
390 Other Financing Sources $40,000 $40,000 $40,000 $40,000 $40,000 100.0% 100.0%
Note: The $900,000 for 2012 is a one-time transfer to Redevelopment Revenue Area to match LIFT
expenses. If a match contribution is required in 2013, a separate appropriation will be brought
before Council for approval.
2012 Adopted Budget • Finance — 21
FINANCE
2013 BUDGET NARRATIVE
PUBLIC FACILITIES DISTRICT - CONVENTION CENTER
Finance & Budget Director 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 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 Public Facilities Dist Rev
Exp Summary By Service Unit
327 Public Facilities District
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenue Summary By Service Unit
327 Public Facilities District
699 Gene r a 1 Re venue s
Total Re venue s
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$604,381 $719,000 $537,401 $719,000 $684,000 95.1% 95.1%
$647,812 $645,000 $572,012 $680,000
750 750 0 750
$700,000 108.5% 102.9%
750 100.0% 100.0%
$648,562 $645,750 $572,012 $680,750
$700,750 108.5% 102.9%
$169,918 $205,668
44,181 -73,250
$214,099 $214,099 $175,849 85.5% 82.1%
34,611 -38,250 16,750 -22.9% -43.8%
$214,099 $132,418
$248,710 $175,849 $192,599 145.4% 109.5%
22 — Finance • 2012 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $24,381 $14,000 $8,651 $14,000 $15,000 107.1% 2.2%
500 Intgov Svcs/Other Intfnd 580,000 705,000 528,750 705,000 669,000 94.9% 97.8%
Total Expenditures $604,381 $719,000 $537,401 $719,000 $684,000 95.1% 100.0%
EXPLANATORY NARRATIVE
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 ($70,000). Revenues consist of a tax credit transfer from the PFD.
SU - 327 Public Facilities Dist
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous $24,381 $14,000 $8,651 $14,000 $15,000 107.1% 107.1%
550 Interfund Subsidies 580,000 705,000 528,750 705,000 669,000 94.9% 94.9%
Total Expenditure s - SU 327 $604,381 $719,000 $537,401 $719,000 $684,000 95.1% 95.1%
Revenues
330 Intergovernmental Re v $647,812 $645,000 $572,012 $680,000 $700,000 108.5% 102.9%
Service Unit 699 - General Revenues
Revenue in this service unit consists of interest earned on investments.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $169,918 $205,668 $214,099 $214,099 $175,849 85.5% 82.1%
360 Miscellaneous Revenues 750 750 0 750 750 100.0% 100.0%
Total Revenues - SU 699 $170,668 $206,418 $214,099 $214,849 $176,599 85.6% 82.2%
2012 Adopted Budget • Finance - 23
FINANCE
2013 BUDGET NARRATIVE
PUBLIC FACILITIES DISTRICT - CAPITOL THEATRE
Finance & Budget Director 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
Exp Summary By Service Unit
327 Public Facilities District $469,486 $517,000 $387,401 $517,000 $517,000
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6) (7)
%Chng % Chng
from from
2 to 5 4 to 5
Revenue Summary By Service Unit
327 Public Facilities District $488,241
699 Gene r a 1 Re venue s 500
Total Re venue s
$500,000 $432,758 $513,000
500 0 500
100.0% 100.0%
$528,000 105.6% 102.9%
500 100.0% 100.0%
$488,741 $500,500 $432,758 $513,500
$528,500 105.6% 102.9%
Fund Balance
Beginning Balance $23,857 $53,357
Revenues Less Expenditures
Ending Balance $43,112 $36,857
$43,113 $43,113 $39,613 74.2% 91.9%
19,255 -16,500 45,357 -3,500 11,500 -69.7% -328.6%
$88,470 $39,613 $51,113 138.7% 129.0%
24 —Finance • 2012 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $13,486 $12,000 $8,651 $12,000 $12,000 100.0% 2.3%
500 Intgov Svcs/Other Intfnd 456,000 505,000 378,750 505,000 505,000 100.0% 97.7%
Total Expenditures $469,486 $517,000 $387,401 $517,000 $517,000 100.0% 100.0%
EXPLANATORY NARRATIVE
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 $448,000, and a transfer of $57,000 to the Capitol
Theatre Operating Fund.
Revenues consist of a tax credit transfer from the PFD.
SU - 327 Public Facilities Dist
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous
550 Interfund Subsidies
Total Expenditure s - SU 327
$13,486 $12,000 $8,651 $12,000 $12,000 100.0% 100.0%
456,000 505,000 378,750 505,000 505,000 100.0% 100.0%
$469,486 $517,000 $387,401 $517,000 $517,000 100.0% 100.0%
Revenues
330 Intergovernmental Re v $488,241 $500,000 $432,758 $513,000 $528,000 105.6% 102.9%
Service Unit 699 - General Revenues
Revenues consist of interest earned.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $23,857 $53,357 $43,113 $43,113 $39,613 74.2% 91.9%
360 Miscellaneous Revenues 500 500 0 500 500 100.0% 100.0%
Total Re venue s-SU699 $24,357 $53,857 $43,113 $43,613 $40,113 74.5% 92.0%
2012 Adopted Budget • Finance - 25
FINANCE
2013 BUDGET NARRATIVE
CAPITOL THEATRE RESERVE
Finance & Budget Director 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 principal is being depleted so that interest earnings are not replenishing the capital
contribution to the operating fund. A future revenue stream for ongoing capital needs of the
Theatre are being identified and researched.
The service units in this division are:
Service Unit 550 - Interfund Subsidies
Service Unit 699 - General Revenues
EXPLANATORY NARRATIVE
For 2013, $71,927 in interest earnings and reserves is budgeted to be transferred to the Capitol
Theatre Operating Fund for Depreciation Reserve purposes.
Revenues for 2013 of $500 consist entirely of interest earnings, leaving a fund balance of $170,995.
Dept 198 FRS/Capitol Theatre Rs1 (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
648 Capitol Theatre Ins Rsv $71,927 $71,927 $53,945 $71,927 $71,927 100.0% 100.0%
Revenue Summary By Service Unit
699 General Revenues
$4,011 $500 $0 $500 $500 100.0% 100.0%
Fund Balance
Beginning Balance $381,765 $310,338 $313,849 $313,849 $242,422 78.1% 77.2%
Revenues Less Expenditures -67,916 -71,427 -53,945 -71,427 -71,427 100.0% 100.0%
Ending Balance $313,849 $238,911 $259,904 $242,422 $170,995 71.6% 70.5%
26 - Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
RISK MANAGEMENT RESERVE
Finance & Budget Director 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 2013
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 Rsv (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
641 Insurance And Bonds $2,781,536 $9,914,259 $2,556,410 $3,052,477 $3,846,337 38.8% 126.0%
Revenue Summary By Service Unit
641 Insurance And Bonds $2,609,272 $9,786,000 $2,646,768 $3,039,000 $3,481,000 35.6% 114.5%
699 Gene r a 1 Re venue s 120,056 175,000 17,640 125,000 105,000 60.0% 84.0%
Total Re venues $2,729,328 $9,961,000 $2,664,408 $3,164,000 $3,586,000 36.0% 113.3%
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$901,099 $864,254 $848,891 $848,891 $960,414 111.1% 113.1%
-52,207 46,741 107,998 111,523 -260,337 -557.0% -233.4%
$848,892 $910,995 $956,889 $960,414 $700,077 76.8% 72.9%
2012 Adopted Budget • Finance — 27
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $460,357 $471,789 $358,607 $433,062 $462,925 98.1% 12.0%
200 Personnel Benefits 125,758 136,264 100,562 136,217 139,606 102.5% 3.6%
Sub -Total Salaries & Benefits 586,115 608,053 459,169 569,279 602,531 99.1% 15.7%
300 Supplies 4,360 8,500 6,251 8,500 8,500 100.0% 0.2%
400 Other Svcs & Charges 2,151,561 9,261,120 2,060,502 2,438,112 3,196,500 34.5% 83.1%
900 Intfnd Pymt f/Svcs 39,500 36,586 30,488 36,586 38,806 106.1% 1.0%
Total Expenditures $2,781,536 $9,914,259 $2,556,410 $3,052,477 $3,846,337 38.8% 100.0%
EXPLANATORY NARRATIVE
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.
2012 2013
Estimated Projected Increase /
Year -End Budget (Decrease)
Outside Legal Services $580,000 $657,000 $77,000
Insurance Broker Fees 60,000 60,000 0
Claims Adjustment Fees 8,000 8,000 0
Contractor Repair Services 30,000 65,000 35,000
Yakima Resources Risk Management (9 103,000 0 (103,000)
$781,000 $790,000 $9,000
(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
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.
28 -Finance • 2012 Adopted Budget
Account 490 Miscellaneous - The 2013 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.
2012 2013
Estimated Projected Increase /
Year -End Budget (Decrease)
Damage Claims $300,000 $300,000 0
Contingency 0 100,000 100,000
Training Registrations 4,500 4,500 0
Dues and Subscriptions 11,000 11,000 0
Yakima Resources Risk Management(') 0 500,000 500,000
$315,500 $915,500 $600,000
(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 2013 budget also includes an estimate of insurance reimbursements.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 641 Insurance And Bonds Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $459,727 $469,159 $358,076 $432,432 $462,295 98.5% 106.9%
120 Overtime 0 2,000 0 0 0 0.0% n/a
130 Special Pay 630 630 526 630 630 100.0% 100.0%
140 Retire/Term Cashout 0 0 6 0 0 n/a n/a
Total 460,357 471,789 358,608 433,062 462,925 98.1% 106.9%
200 Personnel Benefits 125,758 136,264 100,562 136,217 139,606 102.5% 102.5%
300 Supplies
310 Office & Oper Supplies 2,668 3,500 2,295 3,500 3,500 100.0% 100.0%
350 Small Tools & Equip 1,692 5,000 3,955 5,000 5,000 100.0% 100.0%
Total 4,360 8,500 6,250 8,500 8,500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 480,113 448,000 552,740 781,000 790,000 176.3% 101.2%
430 Transportation/Training 2,277 4,000 1,481 4,000 4,000 100.0% 100.0%
460 Insurance 1,269,509 1,395,620 1,336,302 1,337,612 1,487,000 106.5% 111.2%
490 Miscellaneous 399,662 7,413,500 169,979 315,500 915,500 12.3% 290.2%
Total 2,151,561 9,261,120 2,060,502 2,438,112 3,196,500 34.5% 131.1%
990 Interfund Admin Chrgs 39,500 36,586 30,488 36,586 38,806 106.1% 106.1%
Total Expenditures - SU 641 $2,781,536 $9,914,259 $2,556,410 $3,052,477 $3,846,337 38.8% 126.0%
Revenues
360 Miscellaneous Revenues $2,507,450 $2,786,000 $2,586,729 $2,936,000 $2,981,000 107.0% 101.5%
390 Other Financing Sources 101,823 7,000,000 60,038 103,000 500,000 7.1% 485.4%
Total Revenues - SU 641 $2,609,273 $9,786,000 $2,646,767 $3,039,000 $3,481,000 35.6% 114.5%
2012 Adopted Budget • Finance - 29
Service Unit 699 - General Revenues
Reserves are programmed to be $700,077 by the end of 2013, even after a 7.0% increase in the
interfund charges to the operating divisions.
Revenues in Service Unit 699 include estimated interest from investments, and miscellaneous
revenue and insurance recoveries. This fund balance is monitored for adequacy - additional
transfers may be required depending on claims activity.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $901,099 $864,254 $848,891 $848,891 $960,414 111.1% 113.1%
360 Miscellaneous Revenues 120,056 170,000 174 120,000 100,000 58.8% 83.3%
390 Other Financing Sources 0 5,000 17,466 5,000 5,000 100.0% 100.0%
Total Re venue s-SU699 $1,021,155 $1,039,254 $866,531 $973,891 $1,065,414 102.5% 109.4%
30 —Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
CEMETERY TRUST
Finance & Budget Director 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 2013 budget). The Trust fund balance at the
end of 2013 is estimated to be $626,420.
Dept 610 Cemetery Trust (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
699 GeneralRevenues $9,811 $5,500 $0 $5,500 $5,500 100.0% 100.0%
Revenue Summary By Service Unit
225 Cemetery $12,321 $11,000 $7,272 $11,000 $11,000 100.0% 100.0%
699 GeneralRevenues 9,811 5,500 0 5,500 5,500 100.0% 100.0%
Total Re venues $22,132 $16,500 $7,272 $16,500 $16,500 100.0% 100.0%
Fund Balance
Beginning Balance $592,099 $603,099 $604,420 $604,420 $615,420 102.0% 101.8%
Revenues Less Expenditures 12,321 11,000 7,272 11,000 11,000 100.0% 100.0%
Ending Balance $604,420 $614,099 $611,692 $615,420 $626,420 102.0% 101.8%
2012 Adopted Budget • Finance - 31
FINANCE
2013 BUDGET NARRATIVE
YAKCORPS AGENCY
Finance & Budget Director Cindy Epperson
Financial Services Manager Tara Lewis
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 Interlocal 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.
Dept 632 YAKCORPS Agency (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
124 Communications $121,514 $497,725 $178,108 $497,725 $511,700 102.8% 102.8%
Revenue Summary By Service Unit
124 Communications $163,627 $526,756 $588,818 $526,756 $511,700 97.1% 97.1%
Fund Balance
Beginning Balance $0 $21,030 $42,113 $42,113 $71,144 338.3% 168.9%
Revenues Less Expenditures 42,113 29,031 410,710 29,031 0 0.0% 0.0%
Ending Balance $42,113 $50,061 $452,823 $71,144 $71,144 142.1% 100.0%
32 - Finance • 2012 Adopted Budget
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.
Fund Description
2013
Date of Mat Original Previous Amount Amount Ending
Issue Date Issue Balance Redeemed Issued Balance
General Obligation Bonds
272 Convention Center Addition 05/08/07 06/01/12 $6,735,000 $0 $0 $0 $0
(Unrefunded)
272 Convention Center Addition 05/08/07 05/01/26 4,910,000 4,855,000 260,000 0 4,595,000
(Reftmding 1996 Bonds)
273 Capitol Theatre Expansion 08/28/10 12/01/32 7,035,000 6,305,000 195,000 0 6,110,000
281 Parks Capital Projects 12/05/05 12/01/15 755,000 260,000 80,000 0 180,000
281 River Road Street Project 05/08/07 05/01/17 1,765,000 980,000 180,000 0 800,000
281 Fire Station West Valley 05/08/07 05/01/22 815,000 600,000 50,000 0 550,000
281 Downtown Revitalization 05/08/07 05/01/22 1,490,000 1,090,000 90,000 0 1,000,000
Project
281 3rd Avenue & 08/28/08 12/01/19 2,190,000 1,455,000 185,000 0 1,270,000
Mead/Pedestrian Crossing
281 Fire Ladder Truck 08/28/08 12/01/21 760,000 555,000 55,000 0 500,000
281 SunDome Expansion 06/17/03 12/01/23 1,430,528 841,653 98,534 0 743,119
283 Criminal Justice/I-82 06/17/03 12/01/13 4,155,000 500,000 500,000 0 0
(Reftmding 1994 Bonds)
284 Fire (Refunding 1995 Bonds) 09/07/04 12/01/14 2,300,000 560,000 275,000 0 285,000
285 GO Line of Credit - Parks 0 0 0
Capital - Kiw anis Dev (1)
287 Convention Center Exp 09/07/04 11/01/19 4,175,000 2,500,000 330,000 0 2,170,000
(Reftmding 1996 Bonds)
Street Project 2013 2033 0 0 0 5,000,000 5,000,000
Sub -Total $38,515,528 $20,501,653 $2,298,534 $5,000,000 $23,203,119
Revenue Bonds
486 Water (Refunding 1998 Bonds) 06/05/08 11/01/18 $1,883,951 $1,210,000 $180,000 $0 $1,030,000
488 Wastewater 06/05/08 11/01/27 5,440,000 4,555,000 225,000 0 4,330,000
491 Irrigation 09/14/04 09/01/34 5,215,000 4,345,000 125,000 0 4,220,000
493 Wastewater (Series A) 12/22/03 11/01/14 7,390,000 1,060,000 805,000 0 255,000
493 Wastewater (Series B) 12/22/03 11/01/23 9,400,000 9,355,000 0 0 9,355,000
Wastewater( ) 2013 2033 0 0 0 6,000,000 6,000,000
Sub -Total $29,328,951 $20,525,000 $1,335,000 $6,000,000 $25,190,000
Grand Total $67,844,479 $41,026,653 $3,633,534 $11,000,000 $48,393,119
(1) Line of credit was allowed to expire. Short-term financings are being accomplished by interfund loans.
(2) Preliminary estimate - subject to change.
2012 Adopted Budget • Finance - 33
FINANCE
2013 BUDGET NARRATIVE
2002 & 2011 PFD LONG-TERM GENERAL OBLIGATION BONDS
Finance & Budget Director 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
Redeemed Bonds Bonds Coupons
Date of Original in Prior Maturing Outstanding Maturing
Maturity Issue Years 2013 12/31/13 2013
Service Unit 328 — Capital Improvement/Convention Center
5/8/07 Unrefunded 6/1/12 $1,280,000 $1,280,000 $0 $0 $0
5/8/07 Refunding 1996 Bonds 5/1/26 4,910,000 55,000 260,000 4,595,000 200,145
Total $6,190,000 $1,335,000 $260,000 $4,595,000 $200,145
Service Unit 638 — Capital Improvement/Capitol Theatre
8/28/09 GO Bond Series A 12/1/18 $2,055,000 $730,000 $195,000 $1,130,000 $361,855
8/28/09 GO Bond Series B 12/1/32 4,980,000 0 0 4,980,000 0
Total $7,035,000 $730,000 $195,000 $6,110,000 $361,855
Fund Total $13,225,000 $2,065,000 $455,000 $10,705,000 $562,000
Service Unit 328 Capital Improvement - $460,698 is provided by a transfer from the PFDCC
Fund #172 to support debt service payments of $460,145. The fund balance allocated to
Convention Center activity at the end of 2013 is estimated to be $159,935.
Service Unit 638 Capital Improvement - Revenues for the Capitol Theatre bonds consist of a
transfer of $448,000 from the Public Facilities District Convention Center fund #174, and a
Federal subsidy of $108,896, for total revenue of $556,896 to support debt service payments
34 - Finance • 2012 Adopted Budget
of $556,855. The projected year-end fund balance allocated to Capitol Theatre activities for
2013 is $12,563.
Dept 272 PFD Cony Ctr GO Debt (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
328 Capital Improvement $456,031 $460,698 $358,025 $460,698 $460,145 99.9% 99.9%
638 Capital Improvement 558,105 557,555 183,778 557,555 556,855 99.9% 99.9%
Total Expenditures $1,014,136 $1,018,253 $541,803 $1,018,253 $1,017,000 99.9% 99.9%
Revenue Summary By Service Unit
328 Capital Improvement $460,000 $460,698 $345,000 $460,698 $460,698 100.0% 100.0%
638 Capital Improvement 558,896 558,896 389,948 558,896 556,896 99.6% 99.6%
Total Re venues $1,018,896 $1,019,594 $734,948 $1,019,594 $1,017,594 99.8% 99.8%
Fund Balance
Beginning Balance $165,804 $170,564 $170,563 $170,563 $171,904 100.8% 100.8%
Revenues Less Expenditures 4,759 1,341 193,145 1,341 594 44.3% 44.3%
Ending Balance $170,563 $171,905 $363,708 $171,904 $172,498 100.3% 100.3%
2012 Adopted Budget • Finance - 35
FINANCE
2013 BUDGET NARRATIVE
2005 & 2006 LONG-TERM GENERAL OBLIGATION BONDS
Finance & Budget Director 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 & 2011 Fire & Streets
Capital bond issues.
This fund will also provide redemption for the 2013 Limited Tax General Obligation Bonds to be
issued in 2013 to fund City's road improvement.
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 2013 is estimated to be
$10,883.
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.
Redeemed Bonds Bonds Coupons
Date of Date of Original in Prior Maturing Outstanding Maturing
Project Issue Maturity Issue Years 2013 12/31/13 2013
2134 12/01/05 12/01/16 $755,000 $495,000 $85,000 $175,000 $11,700
SunDome 06/17/03 12/01/23 1,430,528 487,260 0 943,268 0
1944 05/08/07 05/01/17 1,765,000 785,000 180,000 800,000 43,515
2105 05/08/07 05/01/22 815,000 215,000 50,000 550,000 24,735
2165 05/08/07 05/01/22 1,490,000 400,000 90,000 1,000,000 44,915
2230 08/28/10 12/01/19 2,190,000 735,000 185,000 1,270,000 53,788
Fire Truck 08/28/10 12/01/21 760,000 205,000 55,000 500,000 20,938
2253 2013 2033 5,000,000 0 0 5,000,000 0
Total $14,205,528 $3,322,260 $645,000 $10,238,268 $199,591
36 - Finance • 2012 Adopted Budget
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 16th 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
2353
Street Improvement Project
Gas Tax
Dept 281 LT GO Parks/Fire/St
(1)
(2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $988,113 $977,718 $413,450 $977,718 $1,290,844 132.0% 132.0%
Revenue Summary By Service Unit
645 Interfund Distribution $987,389 $986,989 $493,495 $986,989 $1,286,989 130.4% 130.4%
Fund Balance
Beginning Balance $6,191 $5,067 $5,467 $5,467 $14,738 290.9% 269.6%
Revenues Less Expenditures -724 9,271 80,045 9,271 -3,855 -41.6% -41.6%
Ending Balance $5,467 $14,338 $85,512 $14,738 $10,883 75.9% 73.8%
2012 Adopted Budget • Finance — 37
FINANCE
2013 BUDGET NARRATIVE
1994 LONG-TERM GENERAL OBLIGATION LEVY BONDS
Finance & Budget Director 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
Redeemed Bonds Bonds Coupons
Date of Original in Prior Maturing Outstanding Maturing
Maturity Issue Years 2013 12/31/13 2013
12/1/13 $4,155,000 $3,655,000 $500,000 $0 $15,625
Service Units 111, 645 & 699 - Revenues
For 2013, Cable Television 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 2013
is estimated to be $100,741
Dept 283 GO LTD Levy Bnd Red (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $514,275 $515,175 $15,088 $515,175 $515,625 100.1% 100.1%
Revenue Summary By Service Unit
111 Crime Prevention $399,996 $400,000 $362,594 $400,000 $400,000 100.0% 100.0%
645 Interfund Distribution 112,000 112,000 112,000 112,000 112,000 100.0% 100.0%
Total Re venues $511,996 $512,000 $474,594 $512,000 $512,000 100.0% 100.0%
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$109,820 $107,545 $107,541 $107,541 $104,366 97.0% 97.0%
-2,279 -3,175 459,506 -3,175 -3,625 114.2% 114.2%
$107,541 $104,370 $567,047 $104,366 $100,741 96.5% 96.5%
38 - Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
1995 UNLIMITED TAX GENERAL OBLIGATION FIRE BONDS
Finance & Budget Director 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
Redeemed Bonds Bonds Coupons
Date of Original in Prior Maturing Outstanding Maturing
Maturity Issue Years 2013 12/31/13 2013
12/1/14 $2,300,000 $1,740,000 $275,000 $285,000 $19,600
Service Unit 699 - General Revenues
The levy for 2013 is set to collect $293,000 (or approximately 5.3 cents per thousand). The fund
balance is estimated to be $188,038 at the end of 2013.
Dept 284 GO Street,Parks & Fire (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $292,800 $293,875 $14,438 $293,875 $294,600 100.2% 100.2%
Revenue Summary By Service Unit
699 Gene r a 1 Re venue s $291,639 $293,000 $275,116 $293,000 $293,000 100.0% 100.0%
Fund Balance
Beginning Balance $191,674 $191,874 $190,513 $190,513 $189,638 98.8% 99.5%
Revenues Less Expenditures -1,161 -875 260,679 -875 -1,600 182.9% 182.9%
Ending Balance $190,513 $190,999 $451,192 $189,638 $188,038 98.4% 99.2%
2012 Adopted Budget • Finance — 39
FINANCE
2013 BUDGET NARRATIVE
LONG TERM GENERAL OBLIGATION LINE OF CREDIT
Finance & Budget Director 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 matured in June 1, 2012, with a maximum borrowing of
$5 million. The Finance Department does not intend to renegotiate another line of credit.
EXPLANATORY NARRATIVE
Service Unit 529 - Administration
All prior balances on the line of credit have been paid in full in 2008. There are no draw downs
scheduled on the line credit for 2013.
Dept 285 GO Line Of Credit (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
529 Administration $0 $114,000 $0 $0 $0 0.0% n/a
Revenue Summary By Service Unit
645 Interfund Distribution
40 —Finance • 2012 Adopted Budget
$0 $114,000 $0 $0 $0 0.0% n/a
FINANCE
2013 BUDGET NARRATIVE
1996 LONG TERM GENERAL OBLIGATION CONVENTION CENTER BONDS
Finance & Budget Director 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
2013 is estimated to be $65,305.
EXPLANATORY NARRATIVE
Service Unit 328 - Capital Improvements
Date of Issue
9/7/04
Refunding 1996 Bonds
Redeemed Bonds Bonds Coupons
Date of Original in Prior Maturing Outstanding Maturing
Maturity Issue Years 2013 12/31/13 2013
11/1/19 $4,175,000 $1,675,000 $330,000 $2,170,000 $98,315
Dept 287 GO LTD Bond Red (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
328 Ca pita 1 Improve me nt $426,753 $430,315 $55,158 $430,315 $428,315 99.5% 99.5%
Revenue Summary By Service Unit
699 General Revenues $428,750 $428,750 $322,430 $428,750 $428,750 100.0% 100.0%
Fund Balance
Beginning Balance $64,437 $66,434 $66,435 $66,435 $64,870 97.6% 97.6%
Revenues Less Expenditures 1,998 -1,565 267,272 -1,565 435 -27.8% -27.8%
Ending Balance $66,435 $64,869 $333,707 $64,870 $65,305 100.7% 100.7%
2012 Adopted Budget • Finance — 41
FINANCE
2013 BUDGET NARRATIVE
LOCAL IMPROVEMENT DISTRICT (LID) DEBT SERVICE
Finance & Budget Director 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.
Dept 289 LID Debt Svc Control (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
699 General Revenues $155,933 $285,000 $130,704 $285,000 $285,000 100.0% 100.0%
Revenue Summary By Service Unit
699 General Revenues $178,040 $274,000 $165,825 $274,000 $274,000 100.0% 100.0%
Fund Balance
Beginning Balance $25,243 $14,243 $47,350 $47,350 $36,350 255.2% 76.8%
Revenues Less Expenditures 22,107 -11,000 35,121 -11,000 -11,000 100.0% 100.0%
Ending Balance $47,350 $3,243 $82,471 $36,350 $25,350 781.7% 69.7%
42 —Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
2012 WATER / WASTEWATER BONDS
Finance & Budget Director Cindy Epperson
DEFINITION
This fund provides for redemption of Wastewater Revenue Bonds from Wastewater Operating
Revenues. The current debt issue being repaid from this fund is the 2013 revenue bonds. The 2013
preliminary budget includes the issuance of a Revenue bond to support continued mandated
improvements at the Wastewater Treatment Plant, although this may be postponed until 2014
depending on timing of expenses and potential state loan awards.
Revenue bond issues have reserve requirements set forth in bond covenants. This bond redemption
fund will have the existing reserve fund (Fund 489) that has an estimated balance at the end of 2013 of
$973,200, and will be in compliance with the requirements.
EXPLANATORY NARRATIVE
Service Unit 238 - Capital Improvements
Issue Name
2013 Revenue Bond
Interest /
Redeemed Debt Debt Coupons
Date of Date of Original in Prior Maturing Outstanding Maturing
Issue Maturity Issue Years 2013 12/31/13 2013
2032 $6,000,000 $0 $0 $6,000,000 $0
No debt service is budgeted for 2013.
Dept 484 Water/WW Rev Red (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
238 Capital Improvement $544,707 $0 $0 $0 $0 n/a n/a
Revenue Summary By Service Unit
645 Interfund Distribution
699 Gene r a 1 Re venue s
Total Re venue s
$544,707 $0 $0 $0 $0 n/a n/a
400 0 0 0 0 n/a n/a
$545,107 $0 $0 $0 $0 n/a n/a
Fund Balance
Beginning Balance $114,128 $114,528 $114,528 $114,528 $114,528 100.0% 100.0%
Revenues Less Expenditures 400 0 0 0 0 n/a n/a
Ending Balance $114,528 $114,528 $114,528 $114,528 $114,528 100.0% 100.0%
2012 Adopted Budget • Finance — 43
FINANCE
2013 BUDGET NARRATIVE
2008 WATER BONDS
Finance & Budget Director 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
2013 of $271,607, and is in compliance with bond covenants.
EXPLANATORY NARRATIVE
Service Unit 348 - Capital Improvements
Issue Name
2008 Revenue Bond
Refunding 1998 Bond
Interest /
Redeemed Debt Debt Coupons
Date of Date of Original in Prior Maturing Outstanding Maturing
Issue Maturity Issue Years 2013 12/31/13 2013
6/5/08 11/1/18 $1,883,951 $673,951 $180,000 $1,030,000 $52,700
Dept 486 Water Rev Bond Red (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $237,793 $234,700 $29,850 $234,700 $232,700 99.1% 99.1%
Revenue Summary By Service Unit
645 Interfund Distribution $237,793 $234,700 $117,350 $234,700 $232,700 99.1% 99.1%
699 Gene r a 1 Re venue s 25 25 0 25 25 100.0% 100.0%
Total Re venues $237,818 $234,725 $117,350 $234,725 $232,725 99.1% 99.1%
Fund Balance
Beginning Balance $4,841 $4,866 $4,866 $4,866 $4,891 100.5% 100.5%
Revenues Less Expenditures 25 25 87,500 25 25 100.0% 100.0%
Ending Balance $4,866 $4,891 $92,366 $4,891 $4,916 100.5% 100.5%
44 — Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
2008 WASTEWATER BONDS
Finance & Budget Director 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
2013 of $148,463.
EXPLANATORY NARRATIVE
Service Unit 232 - Wastewater Treatment
Interest /
Redeemed Debt Debt Coupons
Date of Original in Prior Maturing Outstanding Maturing
Date of Issue Maturity Issue Years 2013 12/31/13 2013
6/5/08 11/1/27 $5,440,000 $885,000 $225,000 $4,330,000 $189,813
Dept 488 Wastewater Rev Bnd (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
232 Wastewater Treatment $411,613 $413,413 $99,206 $413,413 $414,813 100.3% 100.3%
Revenue Summary By Service Unit
645 Interfund Distribution $411,613 $413,413 $206,707 $413,413 $414,813 100.3% 100.3%
Fund Balance
Beginning Balance $0 $1 $1 $1 $1 100.0% 100.0%
Revenues Less Expenditures 1 0 107,500 0 0 n/a n/a
Ending Balance $1 $1 $107,501 $1 $1 100.0% 100.0%
2012 Adopted Budget • Finance — 45
FINANCE
2013 BUDGET NARRATIVE
2004 IRRIGATION BONDS
Finance & Budget Director 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. The capital rate approved for the
irrigation rebuild is generating enough to pay debt service and to cash flow the ongoing capital
projects. Future borrowings are anticipated to be shorter -term interfund loans.
Because of the timing of project expenses, this borrowing was postponed 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 2013 is $35,436.
EXPLANATORY NARRATIVE
Service Unit 348 - Capital Improvement
Interest /
Redeemed Debt Debt Coupons
Date of Original in Prior Maturing Outstanding Maturing
Date of Issue Maturity Issue Years 2013 12/31/13 2013
9/1/04 9/1/34 $5,215,000 $870,000 $125,000 $4,220,000 $196,504
Dept 4912003 Irr Rev Bnd Red (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $319,234 $640,554 $320,554 $320,554 $321,504 50.2% 100.3%
Revenue Summary By Service Unit
645 Interfund Distribution $319,234 $640,554 $160,277 $320,544 $321,504 50.2% 100.3%
Fund Balance
Beginning Balance $35,436 $35,436 $35,436 $35,436 $35,436 100.0% 100.0%
Revenues Less Expenditures 0 0 -160,277 0 0 n/a n/a
Ending Balance $35,436 $35,436 -$124,841 $35,436 $35,436 n/a n/a
46 - Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
2003 WASTEWATER BONDS
Finance & Budget Director 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.
On May 31St, 2012, the City issued $9,400,000 par value in Water and Wastewater Revenue Bond to
refund 2003 Water and Wastewater Revenue Bonds, Series B maturing in 2023. This transaction
resulted in an economic gain of $1,233,532 and a reduction of $180,000 in future debt service payments.
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
2013 of $208,872, and is in compliance with the requirements.
EXPLANATORY NARRATIVE
Service Unit 232 - Wastewater Treatment
Interest /
Redeemed Debt Debt Coupons
Original in Prior Maturing Outstanding Maturing
Date of Issue Issue Years 2013 12/31/13 2013
Series A 12/1/03 $7,390,000 $6,330, 000 $805,000 $255,000 $41,444
Series B 12/1/03 10,155,000 10,155,000 0 0 0
2012 Rev Bond (Ref 03B) 9,400,000 45,000 0 9,355,000 312,100
Total $26,945,000 $16,530,000 $805,000 $9,610,000 $353,544
Dept 493 2003 WW Rev Bnd Red (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
232 Wastewater Treatment $1,348,706 $1,347,457 $906,006 $1,272,769 $1,158,544 86.0% 91.0%
Revenue Summary By Service Unit
645 Interfund Distribution $1,348,707 $1,347,457 $1,293,507 $1,347,457 $1,158,544 86.0% 86.0%
Fund Balance
Beginning Balance $3 $3 $4 $4 $74,692 n/a n/a
Revenues Less Expenditures 1 0 387,500 74,688 0 n/a 0.0%
Ending Balance $4 $3 $387,504 $74,692 $74,692 n/a 100.0%
2012 Adopted Budget • Finance — 47
CITYWIDE LOG OF OUTSIDE AND INTERGOVERNMENTAL AGENCIES
The chart below is a summary of all the Intergovernmental and Outside Agency requests
throughout the 2013 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
2012 2013
Fund / 2011 Amended Preliminary
Dept(" Actual Budget Budget
City Management
Association of Washington Cities (Council)
GF $57,528 $61,986 $62,189
Community & Economic Development
Committee for Downtown Yakima (CDY)/Downtown Impr CBD Cap 50,000 50,000 50,000
Yakima County Development Association (YCDA) Econ Dev 30,000 30,000 30,000
CED Total 80,000 80,000 80,000
Fire
Yakima 4th of July Committee GF/Fire 2,000 2,500 1,000
Outside & Intergovernmental Agencies
Yakima Valley Office of Emergency Management (OEM) GF/IG 59,643 62,812 67,118
Yakima County Interlocal Agreement - Matures 06/01/20 GF/IG 39,095 39,095 39,095
Yakima Valley Conference of Governments (YVCOG) GF/IG 40,359 43,263 63,983
Debt Service - CERB Loan - Matures 07/01/16 GF/IG 35,601 35,602 35,601
Yakima Regional Clean Air Agency (YRCAA) GF/IG 33,940 36,427 36,652
Yakima Co. Div. of Alcohol & Other Substance Abuse Svcs GF/IG 21,794 25,000 18,000
District Court GF/IG 1,417 1,100 1,100
BYRNE Grant - Community Policing GF/IG 25,000 0 0
General Fund Total 256,849 243,299 261,549
Grand Total $396,377 $387,785 $404,738
(1) GF = General Fund IG = Intergovernmental
48 - Finance • 2012 Adopted Budget
FINANCE
2013 BUDGET NARRATIVE
INTERGOVERNMENTAL
GENERAL FUND
Finance & Budget Director 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).
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
Exp Summary By Service Unit
129 Emergency Services
319 Clean Air
411 Physical Health Support
611 Legislation
Total Expenditure s
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
$59,643 $62,812 $62,812 $62,812 $67,118 106.9% 106.9%
33,940 36,427 36,427 36,427 36,652 100.6% 100.6%
21,794 22,000 19,706 25,000 18,000 81.8% 72.0%
141,472 119,060 118,460 119,060 169,779 142.6% 142.6%
$256,849 $240,299 $237,405 $243,299 $291,549 121.3% 119.8%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $66,776 $44,363 $43,764 $44,363 $95,083 214.3% 32.6%
500 Intgov Svcs/Other Intfnd 154,471 160,334 158,040 163,334 160,865 100.3% 55.2%
700 Debt Service 35,601 35,602 35,601 35,602 35,601 100.0% 12.2%
Total Expenditures $256,848 $240,299 $278,618 $243,299 $291,549 121.3% 100.0%
2012 Adopted Budget • Finance - 49
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 2013 Preliminary budget amount is based on an assessment of $.7301 per capita on a
population estimate of 91,930.
SU -129 Emergency Services
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
510 Intergovernment Prof Svc $59,643 $62,812 $62,812 $62,812 $67,118 106.9% 106.9%
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 319 Clean Air Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
510 Intergovernment Prof Svc $33,940 $36,427 $36,427 $36,427 $36,652 100.6% 100.6%
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 has been reduced in the 2013 budget since the State reduced its
distribution of these revenues related to liquor sales.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 411 Physical Hlth Support Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
510 Intergovernment Prof Svcs $21,794 $22,000 $19,706 $25,000 $18,000 81.8% 72.0%
50 — Finance • 2012 Adopted Budget
Service Unit 611- Legislation
This service unit represents several different entities.
Council approved hiring a consultant to review Airport service and propose a course of
action to improve boardings at the Yakima Air Terminal.
The COG assessment is based on 4k per capita against the City of Yakima's 2013
population estimate of 91,930. Additionally, there is an assessment related to the local
governments share of federal transportation project funding. Because Yakima was
successful in obtaining a $5.75 million allocation of STP Regional funding for the Martin
Luther King Jr. railroad grade separation project, the City's assessment increased by $20,720.
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 2013 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 2012 and 2013 are shown in the charts below.
Increase /
2012 2013 (Decrease)
Account 410 Professional Services (Outside Agencies)
District Court $1,100 $1,100 $0
Airport Consultant 0 30,000 30,000
1,100 31,100 30,000
Account 490 Miscellaneous
Yakima Valley Conference of Governments (COG) Assess' 43,263 63,983 20,720
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 35,601 (1)
Total Service Unit $119,060 $169,779 $50,719
SU - 611 Legislation
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expense s
400 Other Services & Charges
410 Professional Services $26,417 $1,100 $501 $1,100 $31,100 n/a n/a
490 Miscellaneous 40,359 43,263 43,263 43,263 63,983 147.9% 147.9%
Total 66,776 44,363 43,764 44,363 95,083 214.3% 214.3%
520 Intergov't Agreements 39,095 39,095 39,095 39,095 39,095 100.0% 100.0%
780 Inte rgove rnmental Loans 25,820 27,240 27,240 27,240 28,738 105.5% 105.5%
830 Debt Svc - Ext LTD - Int 9,782 8,362 8,362 8,362 6,863 82.1% 82.1%
Total Expenditures - SU 611 $141,473 $119,060 $118,461 $119,060 $169,779 142.6% 142.6%
2012 Adopted Budget • Finance - 51
52 — Finance • 2012 Adopted Budget
COMMUNITY DEVELOPMENT
2013 BUDGET NARRATIVE
URBAN AREA HEARINGS EXAMINER
GENERAL FUND
Community Development Director Steve Osguthorpe
Supervising Planner Bruce Benson
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 City or County ordinances. The Hearings
Examiner and the Hearings Examiner Pro Tem are retained through professional services contracts.
The service unit in this division is:
Service Unit 313 - Land Use Regulation
PERFORMANCE STATISTICS
Urban Area Hearings Examiner
2011
Actual
2012
Actual
2013
Projected
Cases
BUDGET SUMMARY
9
10
10
Dept 020 Urb Area Hrgs Exam (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
313 Land Use Regulation $12,405 $31,000 $15,429 $26,000 $26,000 83.9% 100.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $12,405 $31,000 $15,429 $26,000 $26,000 83.9% 100.0%
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.
2013 Adopted Budget • Community & Economic Development -1
Service Unit — 313 Land Use Regulation
This service unit funds Hearing Examiner services.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 313 Land Use Regulation Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $12,405 $30,000 $15,429 $25,000 $25,000 83.3% 100.0%
490 Miscellaneous 0 1,000 0 1,000 1,000 100.0% 100.0%
Total Expenditure s - SU 313 $12,405 $31,000 $15,429 $26,000 $26,000 83.9% 100.0%
2 — Community & Economic Development • 2013 Adopted Budget
COMMUNITY DEVELOPMENT
2013 BUDGET NARRATIVE
ENVIRONMENTAL PLANNING
GENERAL FUND
Community Development Director Steve Osguthorpe
Supervising Planner Bruce Benson
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
three 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
2013 Adopted Budget • Community & Economic Development - 3
350
300
250
200 —
150 —
100
LAND USE PERMIT ACTIVITY
Land Use Applications
2010
Actual
2011
Actual
2012
through
9/30/2012
Administrative Adjustment
19
20
19
Administrative Modifications
27
17
9
Annexations
4
0
0
Appeals
2
3
3
Binding Site Plans, Plat Alterations
1
1
0
Class2
22
34
10
Class 3, Overlays, H.E. Referral
13
6
7
Comprehensive Plan Amendments
9
8
6
Easement Release
0
0
0
Final Long Plat
1
4
1
Final Short Plat
16
8
4
Interpretations
0
0
0
Non -Conforming Use Expansion
1
0
1
Parade & Special Event Permits
67
45
49
Planned Development
3
1
0
Preliminary Long Plats
6
3
0
Preliminary Short Plats
16
14
5
Rezone
10
10
6
ROW Vacations
2
1
2
SEPA checklists
35
48
29
Shorelines, Critical Areas
6
6
5
Short Plat Amendment
3
1
2
Short Plat Exemptions
30
25
22
Transportation Concurrency
14
14
7
Variances
2
1
2
Total Permits
310
270
189
LAND USE APPLICATIONS BY YEAR
258
319
251
310
270
200
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Est.
4 — Community & Economic Development • 2013 Adopted Budget
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1150 Director of Community & Economic Dev(l) 1.00 0.00 0.00
1150 Director of Community Development (l) 0.00 0.00 1.00
1254 Planning Manager/Strategic Project Mgr (2) 1.00 1.00 0.00
3311 Assistant Planner (3) 2.00 2.00 1.00
3312 Planning Technician (4) 1.00 1.00 0.00
3320 Community Development Specialist (5) 0.00 1.00 0.00
3321 Associate Planner (5) 2.00 1.00 2.00
11201 Supervising Planner 1.00 1.00 1.00
11601 Comm./Econ Develop Office Admin (6) 1.00 0.00 1.00
Total Personnel 191 9.00 7.00 6.00
(1) The new Community Development Director was appointed on November 5, 2012, and the Economic Development
Director position was created in department 025.
(2) The Planning Manager has been Acting Director since February 2011. The Planning Manager position will be
replaced with the Strategic Project Manager in Economic Development (025) in 2013.
(3) For 2013, one Assistant Planner was promoted to Associate Planner, and the Assistant Planner position was
eliminated.
(4) The Community Development Office Administration position will be filled and the Planning Technician position
will be eliminated in 2013.
(5) The Community Development Specialist, .25 of which was funded by ONDS, retired in 2012 and the position was
eliminated.
(6) A total of 1.42 FTE's are funded by Codes (022), City Hall Maintenance (051), and Parks (131).
BUDGET SUMMARY
Dept 021 Environmental Planning (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
310 Comprehensive Planning $473,304 $429,233 $344,881 $429,748 $343,550 80.0% 79.9%
319 Administration 169,891 192,869 118,059 163,405 116,852 60.6% 71.5%
Total Expenditures $643,195 $622,102 $462,940 $593,153 $460,402 74.0% 77.6%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries &Wages $480,675 $446,785 $345,806 $423,440 $311,686 69.8% 67.7%
200 Personnel Benefits 132,399 130,429 101,164 130,966 107,745 82.6% 23.4%
Sub -Total Salaries & Benefits 613,074 577,214 446,970 554,406 419,431 72.7% 91.1%
300 Supplies 4,818 7,920 2,374 7,920 7,920 100.0% 1.7%
400 Other Svcs & Charges 24,460 36,556 13,253 30,416 31,416 85.9% 6.8%
900 Intfnd Pymt f/Svcs 843 411 343 411 1,735 422.1% 0.4%
Total Expenditures $643,195 $622,101 $462,940 $593,153 $460,502 74.0% 100.0%
2013 Adopted Budget • Community & Economic Development - 5
Service Unit 221- Environmental Protection
Revenues consist of environmental review and land use application fees. These revenues are
typically included with Service Unit 310 - Comprehensive Planning.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 221 Environ Protection Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
320 Licenses And Permits
$12,115 $8,000 $7,685 $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 2013 salaries will result from the shifting of the
Planning Manager to the Strategic Project Manager in Economic Development (025) and the
reallocation of .40 FTE of an Associate Planner to the Parks Department. The Planning Technician
position will be eliminated from the 2013 budget as a budget reduction measure and the
Community Development Office Administrator position will be filled.
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 review and land use application fees. These revenues are
included with Service Unit 310.
SU - 310 Comp Planning
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $343,927 $284,878 $247,362 $298,257 $227,664 79.9% 76.3%
120 Overtime 0 500 87 0 0 0.0% n/a
130 Special Pay 1,268 1,265 1,131 1,265 0 0.0% 0.0%
140 Retire/Term Ca shout 0 9,893 1,779 1,780 0 0.0% 0.0%
Total 345,195 296,536 250,359 301,302 227,664 76.8% 75.6%
200 Personnel Benefits 101,696 94,446 80,525 95,060 81,499 86.3% 85.7%
300 Supplies
310 Office & Oper Supplies 4,818 5,500 2,010 5,500 5,500 100.0% 100.0%
320 Fuel Consumed 0 220 0 220 220 100.0% 100.0%
350 Small Tools & Equip 0 1,000 0 1,000 1,000 100.0% 100.0%
Total 4,818 6,720 2,010 6,720 6,720 100.0% 100.0%
6 - Community & Economic Development • 2013 Adopted Budget
400 Other Services & Charges
410 Professional Services 813 1,500 285 1,500 1,500 100.0% 100.0%
420 Communications 7,804 7,731 4,185 5,866 6,866 88.8% 117.0%
430 Transportation/Training 32 1,000 193 1,000 1,000 100.0% 100.0%
440 Advertising 4,913 12,000 4,746 10,000 10,000 83.3% 100.0%
480 Repairs & Maintenance 0 300 0 300 300 100.0% 100.0%
490 Miscellaneous 8,032 9,000 2,578 8,000 8,000 88.9% 100.0%
Total 21,594 31,531 11,987 26,666 27,666 87.7% 103.8%
Total Expenditures - SU 310 $473,303 $429,233 $344,881 $429,748 $343,549 80.0% 79.9%
Revenues
320 Licenses And Permits $3,575 $4,000 $3,000 $4,000 $4,000 100.0% 100.0%
330 Intergovernmental Rev 0 20,000 6,086 20,000 0 0.0% 0.0%
340 Chrgs f/Goods & Services 69,200 56,000 29,397 46,000 46,000 82.1% 100.0%
Total Rev - SU's 310 & 313 $72,775 $80,000 $38,483 $70,000 $50,000 62.5% 71.4%
Service Unit 319 - Administration
The purpose of this service unit is to plan, direct administer and support the operations of the
department.
SU - 319 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $135,401 $150,119 $95,448 $122,008 $83,293 55.5% 68.3%
130 Special Pay 79 130 0 130 728 560.0% 560.0%
Total 135,480 150,249 95,448 122,138 84,021 55.9% 68.8%
200 Personnel Benefits 30,702 35,983 20,638 35,906 26,246 72.9% 73.1%
300 Supplies
310 Office & Oper Supplies 0 500 363 500 500 100.0% 100.0%
350 Small Tools & Equip 0 700 0 700 700 100.0% 100.0%
Total 0 1,200 363 1,200 1,200 100.0% 100.0%
400 Other Services & Charges
420 Communications 401 1,275 0 0 0 0.0% n/a
430 Transportation/Training 0 800 0 800 800 100.0% 100.0%
480 Repairs & Maintenance 0 200 0 200 200 100.0% 100.0%
490 Miscellaneous 2,465 2,750 1,267 2,750 2,750 100.0% 100.0%
Total 2,866 5,025 1,267 3,750 3,750 74.6% 100.0%
950 Interfund Opt Rent/Lease 843 411 343 411 1,735 422.1% 422.1%
Total Expenditures - SU 319 $169,891 $192,868 $118,059 $163,405 $116,952 60.6% 71.6%
2013 Adopted Budget • Community & Economic Development - 7
COMMUNITY DEVELOPMENT
2013 BUDGET NARRATIVE
CODE ADMINISTRATION
GENERAL FUND
Community Development Director
Steve Osguthorpe
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
2010
Actual
2011
Actual
2012
Actual
9/30/2012
Abatement Charges/Appeals
39
67
51
Service Unit 149 — Code Administration
Building Permits
1,202
1,130
902
Fire Permits
138
88
107
Mechanical Permits
522
459
365
Plumbing Permits
412
375
293
Sign Permits
107
82
77
Plan Review Fees
477
482
349
Water / Sewer Application Processing Fee
181
130
80
Examinations
9
22
9
Right -of -Way Use Permits
15
15
12
Total
3,063
2,850
2,245
8 - Community & Economic Development • 2013 Adopted Budget
Service Unit 223 - Animal Control
Dog Licenses Issued
1,535
1,233
1,138
Business Licenses
5,438
6,119
6,638
Regulatory Licenses
545
486
604
Amusement Devices
15
11
10
Penalties on Business Licenses
504
562
612
Total
8,037
8,411
9,002
AUTHORIZED PERSONNEL
Class
Code Position Title
1252 Code Administration Manager a9
4310 Plans Examiner I (Residential) (2)
4315 Plans Examiner II (Commercial)
4419 Code Compliance Officer
4420 Fire Code Inspector (3)
4421 Code Inspector (4)
4430 Permit Project Coordinator (5)
4441 Permit Technician
6510 Animal Control Officer
11251 Supervising Code Inspector
11602 Code Inspection Office Supervisor
Total Personnel (6)
2012 2013
2011 Amended Proposed
Actual Budget Budget
0.00
1.00
2.00
3.00
1.00
4.00
0.00
3.00
1.00
1.00
1.00
1.00
1.00
2.00
3.00
0.00
3.00
0.00
3.00
1.00
1.00
1.00
1.00
0.00
2.00
3.00
0.00
3.00
1.00
3.00
1.00
1.00
1.00
17.00 16.00 16.00
(1) The Code Administration Manager position was filled in 2012.
(2) The Plans Examiner I position was eliminated in August 2012.
(3) The Fire Code Inspector position was eliminated from the 2012 budget due to financial constraints.
(4) One Code Inspector was eliminated from the 2012 budget due to financial constraints.
(5) One Permit Project Coordinator position was created for the 2013 budget funded by 20% Water, 5% Irrigation, 50%
Wastewater and 25% General Funds.
(6) Code Administration funds .78 FTE's in Environmental Planning (021) and has 4.25 FTE's funded by Economic
Development (123), Wastewater (473), Water (474), and/or Irrigation (475).
BUDGET SUMMARY
Dept 022 Code Administration (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $73,054 $78,635 $64,254 $78,763 $81,671 103.9% 103.7%
145 Dang Bldg Repair & Demo 35,728 15,000 18,100 25,000 30,000 200.0% 120.0%
149 Administration 882,129 843,836 642,879 839,509 914,982 108.4% 109.0%
223 Animal Control 127,431 125,000 94,714 125,000 129,000 103.2% 103.2%
626 Licensing 137,097 146,294 111,067 142,877 182,378 124.7% 127.6%
Total Expenditures $1,255,439 $1,208,765 $931,014 $1,211,149 $1,338,031 110.7% 110.5%
2013 Adopted Budget • Community & Economic Development - 9
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $756,505 $707,705 $555,951 $702,912 $765,814 108.2% 57.2%
200 Personnel Benefits 243,392 251,498 196,026 252,537 302,156 120.1% 22.6%
Sub -Total Salaries & Benefits 999,897 959,203 751,977 955,449 1,067,970 111.3% 79.8%
300 Supplies 34,437 36,231 23,435 34,870 37,231 102.8% 2.8%
400 Other Svcs & Charges 205,059 198,235 142,773 205,735 217,235 109.6% 16.2%
900 Intfnd Pymt f/Svcs 16,046 15,096 12,830 15,096 15,595 103.3% 1.2%
Total Expenditures $1,255,439 $1,208,765 $931,015 $1,211,150 $1,338,031 110.7% 100.0%
EXPLANATORY NARRATIVE
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 has been reduced from $5,000 to $500
for both the 2012 year-end estimate and 2013 budget. This reduction was due to the annual contract
with the Humane Society of Central Washington for conducting emergency callouts.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $46,931 $46,931 $38,878 $46,931 $47,278 100.7% 100.7%
120 Overtime 8 500 25 500 500 100.0% 100.0%
Total 46,939 47,431 38,903 47,431 47,778 100.7% 100.7%
200 Personnel Benefits
200 Personnel Benefits 19,273 21,608 18,067 21,736 24,193 112.0% 111.3%
280 Clothing & Misc 0 150 150 150 150 100.0% 100.0%
Total 19,273 21,758 18,217 21,886 24,343 111.9% 111.2%
300 Supplies
310 Office & Oper Supplies 453 500 224 500 500 100.0% 100.0%
320 Fuel Consumed 2,970 3,500 2,555 3,500 3,500 100.0% 100.0%
Total 3,423 4,000 2,779 4,000 4,000 100.0% 100.0%
400 Other Services & Charges
420 Communications 1,040 2,133 1,594 2,133 2,133 100.0% 100.0%
480 Repairs & Maintenance 6 300 0 300 300 100.0% 100.0%
Total 1,046 2,433 1,594 2,433 2,433 100.0% 100.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Leas 1,012 1,516 1,264 1,516 1,516 100.0% 100.0%
960 Interfund Insurance Svc 1,361 1,497 1,497 1,497 1,601 106.9% 106.9%
Total 2,373 3,013 2,761 3,013 3,117 103.5% 103.5%
Total Expenditures - SU 103 $73,054 $78,635 $64,254 $78,763 $81,671 103.9% 103.7%
10 - Community & Economic Development • 2013 Adopted Budget
Service Unit 141- Structures Safety
See chart below for an explanation of revenue sources.
2012 2013
2011 Amended Proposed
Code Administration Revenue Actual Budget Budget
Building Permits $634,459 $550,000 $530,000
Fire Permits 12,747 23,000 13,000
Mechanical Permits 35,090 45,000 35,000
Plumbing Permits 66,039 65,000 65,000
Sign Permits 7,783 10,000 8,000
Plan Review Fees 385,286 300,000 300,000
Total $1,141,404 $993,000 $951,000
SU -141 Structures Safety
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
320 Licenses And Permits $756,193 $538,000 $696,295 $693,000 $651,000 121.0% 93.9%
340 Chrgs f/Goods &Services 385,286 245,000 313,032 300,000 300,000 122.4% 100.0%
Total $1,141,479 $783,000 $1,009,327 $993,000 $951,000 121.5% 95.8%
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 cleanup 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. 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 on private property, which include: a
2013 Adopted Budget • Community & Economic Development -11
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -145 Dang Bldg Rep & Demo Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous $35,728 $15,000 $18,100 $25,000 $30,000 200.0% 120.0%
Revenues
310 Taxes $14,263 $7,000 $16,592 $14,000 $15,000 214.3% 107.1%
340 Chrgs f/Goods & Services 19,128 10,000 9,292 10,000 10,000 100.0% 100.0%
Total Revenues - SU 145 $33,391 $17,000 $25,884 $24,000 $25,000 147.1% 104.2%
Service Unit 149 - Code Administration
Through the end of September 2012, 902 permits were issued with a construction valuation of
$61,797,594 compared to the same time period in 2011 when 886 building permits were issued with
a construction valuation of $51,759,129.
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. The 2013 Budget will include a new
position replacing a Plans Examiner position. A new Permit Project Coordinator will accept and
coordinate all projects with other divisions, which will help expedite the permit issuing process.
Account 110 Salaries and Wages - Overall, Salary costs will decrease in 2013 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.
Account 410 Professional Services - This account is used primarily to pay for the professional services
of consultants.
12 — Community & Economic Development • 2013 Adopted Budget
SU -149 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $599,291 $544,091 $423,338 $540,669 $585,890 107.7% 108.4%
120 Overtime 0 0 1,764 705 0 n/a 0.0%
130 Special Pay 28 65 3 70 0 0.0% 0.0%
140 Retire/Term Cashout 0 8,159 9,618 9,618 0 0.0% 0.0%
Total 599,319 552,315 434,723 551,062 585,890 106.1% 106.3%
200 Personnel Benefits 193,739 192,605 149,067 193,392 228,782 118.8% 118.3%
300 Supplies
310 Office & Oper Supplies 8,677 11,361 9,919 10,000 9,361 82.4% 93.6%
320 Fuel Consumed 11,558 12,870 7,713 12,870 17,870 138.9% 138.9%
340 Items Pchsd for Resale 114 500 0 500 500 100.0% 100.0%
350 Small Tools & Equip 9,927 7,500 2,946 7,500 5,500 73.3% 73.3%
Total 30,276 32,231 20,578 30,870 33,231 103.1% 107.6%
400 Other Services & Charges
410 Professional Services 2,054 3,000 0 3,000 3,000 100.0% 100.0%
420 Communications 33,525 32,602 20,159 32,602 32,602 100.0% 100.0%
430 Transportation/Training 175 1,000 30 500 1,000 100.0% 200.0%
480 Repairs & Maintenance 3,049 4,300 3,118 4,300 4,300 100.0% 100.0%
490 Miscellaneous 6,825 13,700 5,136 11,700 13,700 100.0% 117.1%
Total 45,628 54,602 28,443 52,102 54,602 100.0% 104.8%
950 Interfund Opt Rent/Lease 13,169 12,083 10,069 12,083 12,478 103.3% 103.3%
Total Expenditures - SU 149 $882,131 $843,836 $642,880 $839,509 $914,983 108.4% 109.0%
Revenues
340 Chrgs f/Goods & Services $7,955 $60,830 $5,938 $18,330 $38,630 63.5% 210.7%
Service Unit 223 - Animal Control
Account 120 Overtime - The animal control officers 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 2013.
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.
See the following chart for revenue details.
2013 Adopted Budget • Community & Economic Development -13
2012 2013
2011 Amended Proposed
Animal Control Revenue Actual Budget Budget
Dog Licenses Issued $23,934 $24,000 $24,000
Dog Impound Fines 2,725 2,000 2,000
Total $26,659 $26,000 $26,000
SU - 223 Animal Control
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $2,748 $0 $0 $0 $0 n/a n/a
130 Special Pay 7 0 0 0 0 n/a n/a
Total 2,755 0 0 0 0 n/a n/a
200 Personnel Benefits 880 0 0 0 0 n/a n/a
300 Supplies
310 Office & Oper Supplies 475 0 78 0 0 n/a n/a
320 Fuel Consumed 264 0 0 0 0 n/a n/a
Total 739 0 78 0 0 n/a n/a
400 Other Services & Charges
410 Professional Services 122,396 125,000 94,579 125,000 129,000 103.2% 103.2%
420 Communications 159 0 57 0 0 n/a n/a
Total 122,555 125,000 94,636 125,000 129,000 103.2% 103.2%
950 Interfund Opt Rent/Lease 504 0 0 0 0 n/a n/a
Total Expenditures - SU 223 $127,433 $125,000 $94,714 $125,000 $129,000 103.2% 103.2%
Revenues
320 Licenses And Permits $23,934 $24,000 $19,983 $24,000 $24,000 100.0% 100.0%
340 Chrgs f/Goods & Services 2,725 2,000 2,000 2,000 2,000 100.0% 100.0%
Total Revenues - SU 223 $26,659 $26,000 $21,983 $26,000 $26,000 100.0% 100.0%
Service Unit 626 - Permits and Licensing
This service unit is charged with administration of Title 5 of the Yakima Municipal Code, which
includes the licenses in the following chart.
14 - Community & Economic Development • 2013 Adopted Budget
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 Purposes
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
Street Break 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, 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 2013 as it is rarely used.
Account 130 Special Pay - The areas that require special pay frequently are bilingual services
provided by staff.
See chart below for revenue details.
2012 2013
2011 Amended Proposed
Actual Budget Budget
Regulatory Licenses $19,684 $20,000 $20,000
Amusement Devices 3,097 3,200 3,200
Penalties on Business Licenses 6,382 5,500 4,500
Total $29,163 $28,700 $27,700
2013 Adopted Budget • Community & Economic Development —15
SU - 626 Licensing
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $107,470 $107,915 $82,303 $104,375 $131,894 122.2% 126.4%
120 Overtime 0 0 22 0 0 n/a n/a
130 Special Pay 23 43 0 43 253 588.4% 588.4%
Total 107,493 107,958 82,325 104,418 132,147 122.4% 126.6%
200 Personnel Benefits 29,501 37,136 28,742 37,259 49,031 132.0% 131.6%
400 Other Services & Charges
430 Transportation/Training 0 200 0 200 200 100.0% 100.0%
490 Miscellaneous 104 1,000 0 1,000 1,000 100.0% 100.0%
Total 104 1,200 0 1,200 1,200 100.0% 100.0%
Total Expenditures - SU 626 $137,098 $146,294 $111,067 $142,877 $182,378 124.7% 127.6%
Revenues
320 Licenses And Permits $29,163 $27,700 $28,069 $28,700 $27,700 100.0% 96.5%
340 Chrgs f/Goods & Services 551 500 233 500 500 100.0% 100.0%
Total Revenues - SU 626 $29,714 $28,200 $28,302 $29,200 $28,200 100.0% 96.6%
16 - Community & Economic Development • 2013 Adopted Budget
COMMUNITY DEVELOPMENT
2013 BUDGET NARRATIVE
CITY HALL MAINTENANCE
GENERAL FUND
Community Development Director Steve Osguthorpe
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 (Yakima Police Athletic League) and Y -PAC (Yakima Public Affairs
Channel). Preventative maintenance on equipment is limited due to current staffing levels. In
2012, we were able to hire one PTE (part-time employee) with floor care experience to facilitate
normal waxing and carpet cleaning, which has helped to get the floor cleaning schedule back on a
normal maintenance track.
Cleaning staff provides only basic janitorial services in the public areas of City Hall due to
significant maintenance budget cuts over the past several years. This has required the City Hall
staff and employees to maintain their individual department's basic cleaning. Some departments
have been able to maintain the minimal routine cleaning, but that approach relies upon using
higher hourly rate employees to carry out some custodial services. City Hall is the only city facility
with the reduced janitorial services, yet the City Hall building has the highest public interchange.
The City Hall security system continues to provide a more secure environment for City employees
and customers. Designated personnel are able to monitor video, 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 Capitol Theater, YPD (Yakima Police Department)
and WWTP (Wastewater Treatment Plant) security systems administered through the City Hall
system continues to work well and allows consistency in our services. Information Technology
continues to work closely with us to give a seamless support system.
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.
The City Hall Building Superintendent continues to supply all city employees with new or
replacement City identification cards. This is an integral part of the overall security in this world of
identity theft. It is imperative that all City employees have City issued identification on their
person during work hours.
There have been minimal major projects undertaken this year due to limitations in both funding
and staffing.
2013 Adopted Budget • Community & Economic Development —17
City Hall Projects Completed in 2012
In the City Hall main Information Technologies' server room we added a new A/C unit to
keep the temperature at or below 68 degrees. The old units were not able to keep up if one
went down, which was an increasing occurrence.
We have updated our City Hall HVAC control from a DOS based system, which was
installed around 1996, to Johnson Controls Metasys, a Microsoft Windows based program.
We can monitor and adjust the system through the internet, and will soon be able to receive
system alarm notifications after hours.
The City secured federal 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 A/C
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.
The WWTP is now on the City security system (as of October 30, 2012). There was a card
reader added at their main front door, on a small walk gate on the East side of the office,
and to their vehicle gate on the West side of the main office.
The Finance Department had five major office moves this last year. A large copy room was
framed, sheet -rocked, insulated, and painted, and new carpet was installed to create a new
office. Many of these areas have been repainted along with the carpets cleaned.
Y -PAC's exterior was repainted.
We have worked with the SECC (Southeast Community Center) on a small remodel job in
the northeast area of the building to house a clinic run by Yakima Valley Neighborhood
Health. Tri -Valley Construction removed 1,150 sq ft of asbestos containing material) floor
tile and mastic, along with 200 sq ft of wet, molded wood flooring and joists, which were
then replaced. We also re -plumbed supply and drain lines in this area of the building.
Also at the SECC, a nonfunctioning proprietary HVAC control unit was replaced with
locking programmable thermostats, which will save money in maintenance contract fees.
The service unit in this division is:
Service Unit 633 — Facility Maintenance
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
8541 Building Maintenance Specialist 1.00 1.00 1.00
13601 Building Superintendent (') 1.00 1.00 1.00
Total Personnel (2) 2.00 2.00 2.00
(1) The Building Superintendent's salary is funded 50% by Police and 50% by City Hall Maintenance funds.
(2) City Hall Maintenance funds .24 FTE's in Environmental Planning (021).
18 — Community & Economic Development • 2013 Adopted Budget
BUDGET SUMMARY
Dept 051 City Hall Maintenance (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
633 Facility Maintenance $346,080 $357,016 $273,737 $357,104 $372,923 104.5% 104.4%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $107,508 $92,794 $58,618 $92,794 $98,288 105.9% 26.4%
200 Personnel Benefits 27,668 27,500 17,353 27,522 28,781 104.7% 7.7%
Sub -Total Salaries & Benefits 135,176 120,294 75,971 120,316 127,069 105.6% 34.1%
300 Supplies 18,555 18,293 11,644 18,293 18,293 100.0% 4.9%
400 Other Svcs & Charges 100,771 117,974 85,701 118,041 119,390 101.2% 32.0%
900 Intfnd Pymt f/Svcs 91,579 100,456 100,422 100,456 108,172 107.7% 29.0%
Total Expenditures $346,081 $357,017 $273,738 $357,106 $372,924 104.5% 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 - A portion of the Building Superintendent's and Building
Maintenance Specialist's salaries (50% of each) are allocated to the Police Department.
Account 120 Overtime - This account covers after hour's 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 2011 utility charges, as
well as the 2012 and 2013 budgets. The utility charges can change from year to year as a result of
weather and rate changes.
2012 2013
2011 Amended Proposed
Utility Accounts Actual Budget Budget
Pacific Power $58,641 $65,688 $66,673
Natural Gas 12,594 20,649 19,616
Water, Wastewater, Refuse & Stormwater 11,628 14,071 15,467
Total Utility Charges $82,863 $100,408 $101,756
2013 Adopted Budget • Community & Economic Development -19
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 633 Facility Maintenance Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $105,750 $89,916 $57,100 $89,916 $95,289 106.0% 106.0%
120 Overtime 1,707 2,500 1,241 2,500 2,500 100.0% 100.0%
130 Special Pay 51 378 277 378 498 131.7% 131.7%
Total 107,508 92,794 58,618 92,794 98,287 105.9% 105.9%
200 Personnel Benefits 27,668 27,500 17,353 27,522 28,781 104.7% 104.6%
300 Supplies
310 Office & Oper Supplies 15,766 15,880 10,115 15,880 15,880 100.0% 100.0%
320 Fuel Consumed 229 413 229 413 413 100.0% 100.0%
350 Small Tools & Equip 2,560 2,000 1,299 2,000 2,000 100.0% 100.0%
Total 18,555 18,293 11,643 18,293 18,293 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 726 1,000 0 1,000 1,000 100.0% 100.0%
420 Communications 2,828 3,168 1,995 3,168 3,168 100.0% 100.0%
430 Transportation/Training 0 465 0 465 465 100.0% 100.0%
470 Public Utility Services 82,937 100,340 70,509 100,407 101,757 101.4% 101.3%
480 Repairs & Maintenance 13,431 12,000 12,369 12,000 12,000 100.0% 100.0%
490 Miscellaneous 849 1,000 828 1,000 1,000 100.0% 100.0%
Total 100,771 117,973 85,701 118,040 119,390 101.2% 101.1%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Leas 436 199 165 199 897 450.8% 450.8%
960 Interfund Insurance Svc 91,143 100,257 100,257 100,257 107,275 107.0% 107.0%
Total 91,579 100,456 100,422 100,456 108,172 107.7% 107.7%
Total Expenditures - SU 633 $346,081 $357,016 $273,737 $357,105 $372,923 104.5% 104.4%
20 - Community & Economic Development • 2013 Adopted Budget
COMMUNITY DEVELOPMENT
2013 BUDGET NARRATIVE
ECONOMIC DEVELOPMENT FUND
Community Development Director Steve Osguthorpe
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 2.5 FTE's in Code Administration.
BUDGET SUMMARY
Dept 123 Economic Development
Exp Summary By Service Unit
149 Administration
322 Industrial Development
Total Expenditure s
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$162,510 $180,299 $141,626 $174,710 $178,597 99.1% 102.2%
161,196 171,337 69,479 95,733 53,735 31.4% 56.1%
$323,706 $351,636 $211,105 $270,443 $232,332 66.1% 85.9%
Revenue Summary By Service Unit
149 Administration
322 Industrial Development
699 General Re venues
Total Re venue s
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$169,848 $175,000 $141,540 $175,000 $175,000 100.0% 100.0%
0 45,000 0 0 0 0.0% n/a
179,680 52,000 91,547 100,800 54,000 103.8% 53.6%
$349,528 $272,000 $233,087 $275,800 $229,000 84.2% 83.0%
$198,520 $225,990
25,822 -79,636
$224,342 $224,342 $229,698 101.6% 102.4%
21,982 5,357 -3,332 4.2% -62.2%
$224,342 $146,354
$246,324 $229,699 $226,366 154.7% 98.5%
2013 Adopted Budget • Community & Economic Development - 21
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $131,434 $166,086 $97,306 $118,715 $118,888 71.6% 51.2%
200 Personnel Benefits 44,560 68,870 44,320 55,996 59,709 86.7% 25.7%
Sub -Total Salaries & Benefits 175,994 234,956 141,626 174,711 178,597 76.0% 76.9%
400 Other Svcs & Charges 147,712 116,680 69,479 95,733 53,735 46.1% 23.1%
Total Expenditures $323,706 $351,636 $211,105 $270,444 $232,332 66.1% 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, three (Pepper's, Sports Center and Trailwagons) have satisfied their debt. 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.
Additional Section 108 Loan capacity was approved by HUD for 2013 to be devoted primarily to
public facilities and infrastructure improvements.
In accordance with State law, a portion of the state's real estate excise tax receipts is redirected 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 2011 and 2012. The City of Yakima currently meets the parameters established in the law to
continue to receive assistance and, therefore, expects to receive approximately $54,000 in 2013,
which should be roughly equal to the 2012 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.
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 consist of an operating transfer from Fund 124 to pay for
code compliance services.
SU -149 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries And Wages
110 Salaries And Wages $121,164 $118,715 $97,305 $118,715 $118,888 100.1% 100.1%
130 Special Pay 3 0 1 0 0 n/a n/a
Total 121,167 118,715 97,306 118,715 118,888 100.1% 100.1%
200 Personnel Benefits 41,343 61,584 44,320 55,996 59,709 97.0% 106.6%
Total Expenditures - SU 149 $162,510 $180,299 $141,626 $174,711 $178,597 99.1% 102.2%
22 - Community & Economic Development • 2013 Adopted Budget
SU -149 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $121,164 $118,715 $97,305 $118,715 $118,888 100.1% 100.1%
130 Special Pay 3 0 1 0 0 n/a n/a
Total 121,167 118,715 97,306 118,715 118,888 100.1% 100.1%
200 Personnel Benefits 41,343 61,584 44,320 55,996 59,709 97.0% 106.6%
Total Expenditures - SU 149 $162,510 $180,299 $141,626 $174,711 $178,597 99.1% 102.2%
Revenues
340 Chrgs f/Goods & Services $169,848 $175,000 $141,540 $175,000 $175,000 100.0% 100.0%
Service Unit 322 Industrial Development
This service unit is used for economic development activity other than that done in ONDS.
Account 410 Professional Services - The budget will support economic development activities
including professional services agreements.
Account 440 Advertising -Funds support outreach and marketing of economic programs and
benefits.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 322 Industrial Development Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $10,237 $47,227 $0 $0 $0 0.0% n/a
130 Special Pay 30 144 0 0 0 0.0% n/a
Total 10,267 47,371 0 0 0 0.0% n/a
200 Personnel Benefits 3,217 7,286 0 0 0 0.0% n/a
400 Other Services & Charges
410 Professional Services 142,550 110,000 68,074 90,000 50,000 45.5% 55.6%
430 Transportation/Training 3,830 4,000 672 4,000 1,000 25.0% 25.0%
440 Advertising 0 2,000 0 1,000 2,000 100.0% 200.0%
470 Public Utility Services 731 680 733 733 735 108.1% 100.3%
490 Miscellaneous 602 0 0 0 0 n/a n/a
Total 147,713 116,680 69,479 95,733 53,735 46.1% 56.1%
Total Expenditures - SU 322 $161,197 $171,337 $69,479 $95,733 $53,735 31.4% 56.1%
Revenues
340 Chrgs f/Goods &Services
$0 $45,000 $0 $0 $0 0.0% n/a
2013 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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $198,520 $225,990 $224,342 $224,342 $229,698 101.6% 102.4%
330 Intergovernmental Re v 52,630 52,000 44,747 54,000 54,000 103.8% 100.0%
390 Other Financing Sources 127,050 0 46,800 46,800 0 n/a 0.0%
Total Re venues - SU 699 $378,200 $277,990 $315,889 $325,142 $283,698 102.1% 87.3%
24 — Community & Economic Development • 2013 Adopted Budget
COMMUNITY DEVELOPMENT
2013 BUDGET NARRATIVE
NEIGHBORHOOD DEVELOPMENT
Community Development Director Steve Osguthorpe
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.
2013 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 2013. 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 successfully applied for and were awarded a
designation by HUD certifying OIC as a qualified Community Based Development Organization
(CBDO), which now enables 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 2013 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 continue to pay some of these costs from non-federal sources.
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
2013 Adopted Budget • Community & Economic Development - 25
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 2013. 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 2012 and 2013 HOME allocations for construction of these homes. Seven (7) of these homes are
constructed and sold to qualified first time homebuyer's, with five (5) more homes constructed and
currently for sale and the remaining home is still under construction.
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).
This City budget is the One Year Action Plan for fiscal year 2013, 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
PERFORMANCE STATISTICS
Neighborhood Development Programs
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Waiting List (families applying for assistance to rehabilitate their
property or purchase their first home.)
112
90
100
Community Service Programs (Youth Programs) — Contracts
1
1
1
Neighborhood Cleanup/Improvement — Sites
45
40
40
Paint Program — Homes (9
25
20
20
Economic Development — Jobs Created
28
0
5
Public Facilities — Facilities
2
2
2
26 - Community & Economic Development • 2013 Adopted Budget
Neighborhood Development Programs
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Infrastructure (Side Sewers, Water lines, etc) — Households Assisted
4
3
3
Paint -Out -Graffiti — Hours
4,530
4,500
4,500
Paint -Out -Graffiti — Locations
2,507
2,500
2,500
Elderly / Disabled Rehab Program — Homes
121
120
120
Lead Based Paint Clearance — Properties
50
50
50
Volunteer Hours for all Programs — Hours (1)
11,982
12,000
12,000
CDBG Fair Housing Counseling
Landlord/Tenant Referrals and Housing Information (Calls/walk-ins)
6,103
6,100
6,100
HOME Program
Down Payment Assistance — Families
23
0
0
First Time Home Ownership Subsidy — Families
5
2
5
Special Needs Housing, in Partnership with CHDO — Units
0
0
0
New Construction, in Partnership with CHDO — Homes
7
5
2
(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.
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1253 Neighborhood Development Svc Manager 1.00 1.00 1.00
5121 Housing Rehabilitation Assistant 1.00 1.00 1.00
5123 Neighborhood Development Rehab Spec (9 1.00 1.00 0.00
5130 Home Remodeling Technician 1.00 1.00 1.00
5151 Housing Loan Specialist (2) 0.75 0.75 1.00
5156 Grant Financial Specialist 1.00 1.00 1.00
7123 Department Assistant III 1.00 1.00 1.00
11401 Senior Program Supervisor 1.00 1.00 1.00
Total Personnel
7.75 7.75 7.00
(1) For 2013, the Neighborhood Development Rehab Specialist is not being filled due to budget constraints.
(2) For 2013, Housing Loan position is being under filled as a Department Assistant II.
2013 Adopted Budget • Community & Economic Development — 27
BUDGET SUMMARY
Dept 124 Comm Development (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
331 CDBG Programs $1,066,484 $1,827,889 $837,101 $1,748,184 $664,250 36.3% 38.0%
332 Homeownership -Hope 3 49,089 48,000 30,800 47,868 34,700 72.3% 72.5%
333 Housing Counseling 41,500 52,279 32,010 48,949 51,540 98.6% 105.3%
334 Graffiti Abatement 54,049 83,329 29,168 56,979 52,187 62.6% 91.6%
337 Home Program 1,295,802 1,347,851 429,051 1,397,516 434,235 32.2% 31.1%
339 Administration 278,521 217,571 174,951 202,997 186,981 85.9% 92.1%
340 Non -Federal Programs 10,108 13,500 12,218 18,200 13,500 100.0% 74.2%
Total Expenditures $2,795,553 $3,590,419 $1,545,299 $3,520,693 $1,437,393 40.0% 40.8%
Revenue Summary By Service Unit
330 Housing Development $1,221,765 $2,084,971 $767,779 $2,027,232 $866,602 41.6% 42.7%
337 Home Program 1,282,456 1,348,684 475,684 1,739,312 431,908 32.0% 24.8%
340 Non -Federal Programs 7,041 3,400 4,507 4,600 4,500 132.4% 97.8%
699 General Revenues 270,157 122,500 94,926 123,000 108,400 88.5% 88.1%
Total Revenues $2,781,419 $3,559,555 $1,342,896 $3,894,144 $1,411,410 39.7% 36.2%
Fund Balance
Beginning Balance $283,879 $891,338 $269,747 $269,747 $643,198 72.2% 238.4%
Revenues Less Expenditures -14,133 -30,864 -202,403 373,452 -25,983 84.2% -7.0%
Ending Balance $269,746 $860,474 $67,344 $643,199 $617,215 71.7% 96.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $392,639 $403,477 $309,561 $386,052 $363,757 90.2% 25.3%
200 Personnel Benefits 138,383 159,443 116,869 148,738 154,057 96.6% 10.7%
Sub -Total Salaries & Benefits 531,022 562,920 426,430 534,790 517,814 92.0% 36.0%
300 Supplies 32,639 58,312 15,594 28,450 27,600 47.3% 1.9%
400 Other Svcs & Charges 2,144,447 2,939,187 1,074,941 2,927,453 874,765 29.8% 60.9%
600 Capital Outlays 32,272 0 0 0 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 55,172 30,000 28,334 30,000 17,214 57.4% 1.2%
Total Expenditures $2,795,552 $3,590,419 $1,545,299 $3,520,693 $1,437,393 40.0% 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.
28 - Community & Economic Development • 2013 Adopted Budget
SALARY DISTRIBUTION - NEIGHBORHOOD DEVELOPMENT FUND: 100 AND 200 OBJECTS
2012 2013
2011 Year -End Proposed
Service Unit Actual Estimate Budget
331 CDBG Program Delivery Costs $195,208 $232,131 $207,264
332 Homeownership - HOPE 3 Delivery Costs 18,417 11,066 0
333 Fair Housing Counseling Delivery Costs 38,840 46,249 48,440
334 Paint -Out -Graffiti Program Delivery Costs 45,150 39,029 40,187
337 HOME Program Delivery Costs 87,867 78,473 102,749
339 CDBG Administration Costs 145,539 126,727 117,874
Total $531,021 $533,675 $516,514
In 2011 and 2012 a Planning position was partially funded by ONDS, however with no new
funding allocations currently projected from either HUD or the state and the retirement of the
employee in that position, the Planning position was eliminated mid -year 2012 and will not be
filled in 2013, which is reflected in the ONDS non-federal HOPE 3 salary account line above. For
2013, a reallocation of salaries among all service units, plus the under -filling of the Home Loan
Specialist position will result in an overall salary decrease for 2013.
2013 CDBG ESTIMATED EXPENDITURES
(Does Not Include Any Carry Forward Dollars)
Public Input Recommendations
HUD Programs (CDBG)
2013 2013
2013 Program Total
Program Delivery 2013 Estimated
Expenses Expenses Admin Expenses
CDBG Single Family Rehabilitation 570.202(b)
Senior/Disabled Rehabilitation $145,004 $203,125 - $348,129
Community/Public Services 570.201(e)
Paint -Out -Graffiti (per HUD) 12,000 39,228 - 51,228
Fair Housing Counseling 570.201(k) 3,000 47,343 - 50,343
Senior/Disabled Energy Assistance Program 10,000 - - 10,000
Total 170,004 289,696 - 459,700
Public Facilities 570.201(c)
Southeast Community Center/Miller Park Activity 5,000
Center (or other public facilities in the neighborhood)
Public Infrastructure 934 - - -
Total 5,934 - - 5,934
Community Based Development Organization (CBDO) 75,000 - - 75,000
Code Compliance 570.202(c) 169,848 - - 169,848
Economic Development 570.203(b) 50,000 - - 50,000
Administrative CDBG Costs 570.206 - - 190,120 190,120
Grand Estimated Totals for Year 2013(1) $470,786 $289,696 $190,120 $950,602
(1) Entitlement is estimated, as Congress has not yet approved the national HUD budget for 2013. Program Income is
estimated since the figure is unknown until the money is received, through the end of year 2013. Appropriate
adjustments will be made, if needed, when HUD awards are received. Carry forward from 2012 will be encumbered
when amount is known in spring 2013.
2013 Adopted Budget • Community & Economic Development - 29
2013 CDBG ESTIMATED REVENUE
Account Number and Description 2013
124-330-0000-33114-2CY — CDBG — Current Year
124-699-0000-36140-PII — CDBG — Program Interest Income
124 -699 -0000 -38500 -PRG — CDBG — Program Income
2013 Estimated CDBG Revenues
$843,202
7,400
100,000
$950,602
Any 2012 carry forward dollars will be accounted for in the 2013 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.
(1) (2)
2012
2011 Amended
SU - 330 Housing Development Actual Budget
(3)
2012
Actual
10/31/12
(4)
2012
Estimated
Year -End
(5)
2013
Projected
Budget
(6) (7)
%Chng % Chng
from from
2 to 5 4 to 5
Revenues
330 Intergovernmental Re v
360 Miscellaneous Revenues
380 Nonrevenues
Total Re venue s - SU 330
$1,159,352 $2,060,171 $750,910 $2,003,832 $843,202 40.9% 42.1%
8,002 6,800 4,666 6,400 6,400 94.1% 100.0%
54,411 18,000 12,203 17,000 17,000 94.4% 100.0%
$1,221,765 $2,084,971 $767,779 $2,027,232 $866,602 41.6% 42.7%
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 2013 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 2013. Any current grant funds unspent at the
end of 2012 will be included in the encumbrance appropriation for 2013. The following chart
describes this account in detail for 2013:
30 — Community & Economic Development • 2013 Adopted Budget
CDBG # Program
Consolidated
Plan
2013
Program
0000.41E Community Service $25,000
CBDO.41 Community Based Development Organization (CBDO) 75,000
0000.48T Economic Development 50,000
0000.48U Public Facilities 5,934
HS02.48E Elderly / Disabled Rehabilitation 145,004
0000.41C Code Compliance Services 169,848
Total of Account 400 Other Services and Charges (1) $470,786
(1) All numbers are estimates based on the projection of "new" CDBG grant funds. In addition, what money remains unspent
at the end of 2012 in a line item is carried forward into the following year, 2013. 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
2013 Estimated Budget they are found under the category of Community / Public Service.
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 2013 budget year.
Some of these accounts will be increased with the 2013 encumbrance appropriation if there are
dollars to carry forward.
SU - 331 CDBG Programs
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $138,405 $186,148 $133,311 $161,819 $139,923 75.2% 86.5%
120 Overtime 0 500 0 500 500 100.0% 100.0%
130 Special Pay 405 488 465 1,300 1,209 247.7% 93.0%
Total 138,810 187,136 133,776 163,619 141,632 75.7% 86.6%
200 Personnel Benefits 56,398 80,491 56,311 69,412 66,832 83.0% 96.3%
400 Other Services & Charges
410 Professional Services 235,211 348,307 201,557 259,848 254,848 73.2% 98.1%
480 Repairs &Maintenance 603,794 1,211,955 445,458 1,255,305 200,938 16.6% 16.0%
Total 839,005 1,560,262 647,015 1,515,153 455,786 29.2% 30.1%
650 Construction Projects 32,272 0 0 0 0 n/a n/a
Total Expenditures - SU 331 $1,066,485 $1,827,889 $837,102 $1,748,184 $664,250 36.3% 38.0%
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
2013 Adopted Budget • Community & Economic Development - 31
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 2013 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 - Funds are currently not budgeted in 2013.
Account 410 Professional Services - Funds are budgeted in this line item for professional services such
as contract collection.
Account 480 Repairs and Maintenance - This account contains maintenance contracts and direct repair costs.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 332 Homeownership -Hope 3 Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $14,506 $8,495 $8,495 $8,495 $0 0.0% 0.0%
130 Special Pay 0 0 2 2 0 n/a 0.0%
Total 14,506 8,495 8,497 8,497 0 0.0% 0.0%
200 Personnel Benefits 3,911 2,706 2,572 2,572 0 0.0% 0.0%
400 Other Services & Charges
410 Professional Services 13,569 12,800 10,674 14,900 12,800 100.0% 85.9%
480 Repairs & Maintenance 17,103 24,000 9,058 21,900 21,900 91.3% 100.0%
Total 30,672 36,800 19,732 36,800 34,700 94.3% 94.3%
Total Expenditures - SU 332 $49,089 $48,001 $30,801 $47,869 $34,700 72.3% 72.5%
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 333 Housing Counseling Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $28,391 $33,224 $21,068 $32,289 $33,276 100.2% 103.1%
120 Overtime 0 100 0 100 100 100.0% 100.0%
130 Special Pay 525 556 497 556 782 140.6% 140.6%
Total 28,916 33,880 21,565 32,945 34,158 100.8% 103.7%
200 Personnel Benefits 9,924 13,399 8,127 13,404 14,382 107.3% 107.3%
420 Communications 2,660 5,000 2,318 2,600 3,000 60.0% 115.4%
Total Expenditures - SU 333 $41,500 $52,279 $32,010 $48,949 $51,540 98.6% 105.3%
32 - Community & Economic Development • 2013 Adopted Budget
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 -
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 334 Graffiti Abatement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $32,913 $27,750 $16,209 $27,750 $27,994 100.9% 100.9%
130 Special Pay 145 239 121 239 145 60.7% 60.7%
Total 33,058 27,989 16,330 27,989 28,139 100.5% 100.5%
200 Personnel Benefits 12,093 10,979 6,349 11,040 12,047 109.7% 109.1%
300 Supplies
310 Office & Oper Supplies 4,046 16,950 2,853 6,950 5,000 29.5% 71.9%
320 Fuel Consumed 4,760 6,000 3,635 6,000 6,000 100.0% 100.0%
350 Small Tools & Equip 93 21,412 0 5,000 1,000 4.7% 20.0%
Total 8,899 44,362 6,488 17,950 12,000 27.1% 66.9%
Total Expenditures - SU 334 $54,050 $83,330 $29,167 $56,979 $52,186 62.6% 91.6%
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 -
2013 Adopted Budget • Community & Economic Development - 33
case basis and funding decisions are made based on the community benefit of each. The
participating jurisdiction has two years to spend these funds.
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 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.
2013 HOME ESTIMATED REVENUES
Account Number and Description 2013
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:
2013 HOME ESTIMATED EXPENDITURES
All activity is eligible under 92.205(A)(1)
Home Project Categories
$373,908
13,000
45,000
$431,908
Program 2013 Total
Program Delivery 2013 Estimated
Expenses Expenses Admin Expenses
Community Housing Development Organization
(CHDO: HUD requirement, minimum of 15% of 2013 $56,086 $8,000 $64,086
HOME Entitlement)
New Construction 275,400 49,231 324,631
Administrative HOME Costs 43,191 43,191
Grand Estimated Total Expenses for Year 2013 $331,486 $57,231 $43,191 $431,908
(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 2013.
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
34 — Community & Economic Development • 2013 Adopted Budget
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
2012 that will be carried forward in 2013.
Revenues consist of the contract collection of loans, any payoffs, and interest accrued.
SU - 337 Home Program
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $66,672 $49,178 $48,099 $58,542 $73,722 149.9% 125.9%
130 Special Pay 250 228 369 298 721 316.2% 241.9%
140 Retire/Term Ca shout 0 0 114 114 0 n/a 0.0%
Total 66,922 49,406 48,582 58,954 74,443 150.7% 126.3%
200 Personnel Benefits 20,946 19,515 15,545 19,633 28,306 145.0% 144.2%
480 Repairs &Maintenance 1,207,934 1,278,929 364,924 1,318,929 331,486 25.9% 25.1%
Total Expenditure s - SU 337 $1,295,802 $1,347,850 $429,051 $1,397,516 $434,235 32.2% 31.1%
Revenues
330 Intergovernmental Rev $546,877 $1,201,684 $378,373 $1,057,924 $373,908 31.1% 35.3%
360 Miscellaneous Revenues 14,463 12,000 12,164 12,000 13,000 108.3% 108.3%
380 Nonrevenues 721,117 135,000 85,148 669,388 45,000 33.3% 6.7%
Total Revenue s-SU337 $1,282,457 $1,348,684 $475,685 $1,739,312 $431,908 32.0% 24.8%
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 security, legal fees, 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.
2013 Adopted Budget • Community & Economic Development - 35
SU - 339 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $109,102 $95,413 $79,661 $92,850 $84,065 88.1% 90.5%
130 Special Pay 1,325 1,158 1,151 1,200 1,320 114.0% 110.0%
Total 110,427 96,571 80,812 94,050 85,385 88.4% 90.8%
200 Personnel Benefits 35,111 32,353 27,965 32,678 32,489 100.4% 99.4%
300 Supplies
310 Office & Oper Supplies 8,521 4,500 1,643 2,600 5,100 113.3% 196.2%
320 Fuel Consumed 2,797 4,950 2,481 3,400 4,000 80.8% 117.6%
350 Small Tools & Equip 12,423 4,500 4,982 4,500 6,500 144.4% 144.4%
Total 23,741 13,950 9,106 10,500 15,600 111.8% 148.6%
400 Other Services & Charges
410 Professional Services 1,546 1,600 1,330 1,200 2,000 125.0% 166.7%
420 Communications 7,123 7,034 5,482 6,234 6,534 92.9% 104.8%
430 Transportation/Training 1,416 3,348 0 1,000 1,000 29.9% 100.0%
440 Advertising 5,314 4,500 2,163 2,600 3,000 66.7% 115.4%
470 Public Utility Services 7,623 6,614 5,747 6,853 7,639 115.5% 111.5%
480 Repairs & Maintenance 15,829 3,500 772 1,000 1,000 28.6% 100.0%
490 Miscellaneous 15,218 18,100 13,241 16,883 15,120 83.5% 89.6%
Total 54,069 44,696 28,735 35,770 36,293 81.2% 101.5%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Leas 11,113 10,000 8,334 10,000 5,214 52.1% 52.1%
960 Interfund Insurance Svc 44,059 20,000 20,000 20,000 12,000 60.0% 60.0%
Total 55,172 30,000 28,334 30,000 17,214 57.4% 57.4%
Total Expenditures - SU 339 $278,520 $217,570 $174,952 $202,998 $186,981 85.9% 92.1%
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.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 340 Non -Federal Programs Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
480 Repairs & Maintenance
490 Miscellaneous
Total Expenditures - SU 340
$7,802 $10,000 $9,378 $15,000 $11,900 119.0% 79.3%
2,306 3,500 2,840 3,200 1,600 45.7% 50.0%
$10,108 $13,500 $12,218 $18,200 $13,500 100.0% 74.2%
36 - Community & Economic Development • 2013 Adopted Budget
Revenues
360 Miscellaneous Revenues $864 $400 $1,227 $1,600 $1,500 375.0% 93.8%
380 Nonrevenues 6,177 3,000 3,280 3,000 3,000 100.0% 100.0%
Total Revenues - SU 340 $7,041 $3,400 $4,507 $4,600 $4,500 132.4% 97.8%
Service Unit 699 - General Revenues
This service unit includes revenues from CDBG program and interest income and miscellaneous
revenue.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
360 Miscellaneous Revenues
380 Nonrevenues
Total Re venue s - SU 699
$283,879 $891,338 $269,747 $269,747 $643,198 72.2% 238.4%
9,749 8,500 6,693 9,000 8,400 98.8% 93.3%
260,408 114,000 88,233 114,000 100,000 87.7% 87.7%
$554,036 $1,013,838 $364,673 $392,747 $751,598 74.1% 191.4%
2013 Adopted Budget • Community & Economic Development - 37
COMMUNITY DEVELOPMENT
2013 BUDGET NARRATIVE
TROLLEY
Community Development Director Steve Osguthorpe
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
326 Trolley $36,103 $75,021 $1,075 $74,581 $3,938 5.2% 5.3%
Revenue Summary By Service Unit
699 General Revenues $47,912 $65,229 $3,498 $67,151 $1,618 2.5% 2.4%
Fund Balance
Beginning Balance $4,551 $16,176 $16,360 $16,360 $8,930 55.2% 54.6%
Revenues Less Expenditures 11,808 -9,792 2,433 -7,430 -2,320 23.7% 31.2%
Ending Balance $16,359 $6,384 $18,793 $8,930 $6,610 103.5% 74.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $982 $11,368 $730 $10,928 $3,938 34.6% 100.0%
600 Capital Outlays 35,122 63,653 345 63,653 0 0.0% 0.0%
Total Expenditures $36,104 $75,021 $1,075 $74,581 $3,938 5.2% 100.0%
EXPLANATORY NARRATIVE
Service Unit 326 - Trolley
This service unit is used for improvements of the historic Yakima Valley Transport System (YVTS).
38 - Community & Economic Development • 2013 Adopted Budget
Account 650 Capital Expenditures - In 2012, this account included expenditures for the Trolley
Enhancement project, which is being paid for by a Department of Transportation grant. This
project is scheduled to be completed in 2012. If it is not, the balance will be carried forward into
2013 in the annual encumbrance ordinance.
SU - 326 Trolley
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $203 $0 $0 $0 $0 n/a n/a
420 Communications 557 676 514 676 676 100.0% 100.0%
470 Public Utility Services 221 692 216 252 262 37.9% 104.0%
480 Repairs & Maintenance 0 10,000 0 10,000 3,000 30.0% 30.0%
Total 981 11,368 730 10,928 3,938 34.6% 36.0%
650 Construction Projects 35,122 63,653 345 63,653 0 0.0% 0.0%
Total Expenditures - SU 326 $36,103 $75,021 $1,075 $74,581 $3,938 5.2% 5.3%
Service Unit 699 - General Revenue
Revenues budgeted consist of interest and telecommunications lease revenues.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $4,551 $16,176 $16,360 $16,360 $8,930 55.2% 54.6%
330 Intergovernmental Re v 35,122 63,653 0 63,653 0 0.0% 0.0%
360 Miscellaneous Revenues 12,790 1,576 3,498 3,498 1,618 102.7% 46.3%
Total Re venue s-SU699 $52,463 $81,405 $19,858 $83,511 $10,548 13.0% 12.6%
2013 Adopted Budget • Community & Economic Development - 39
40 — Community & Economic Development • 2013 Adopted Budget
POLICE
2013 BUDGET NARRATIVE
POLICE
GENERAL FUND
Police Chief Dominic Rizzi
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 currently comprise this department:
Service Unit 103 - Criminal Justice Sales Tax 0.3% Increase
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
PERFORMANCE STATISTICS
Investigation
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Part I Crimes Against Property Cleared
780
800
800
Part I Crimes Against Persons Cleared
1,128
1,200
1,200
Preventative Patrol
Service Requests Received
81,663
77,451
75,000
Traffic Accidents Reported
1,840
2,000
2,200
Officers Per 1,000 Population
1.5
1.4
1.6
UCR Part I Arrests('
972
N/A
N/A
All Other Arrests (except Traffic)
4,096
4,000
4,000
Traffic Violations Cited
15,740
15,500
15,000
2013 Adopted Budget • Police -1
Police Support Services
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Commissioned Police Officers
139
145
149
Case Numbered Events Processed'
81,663
77,451
75,000
Infraction Citations Processed
12,416
12,000
12,500
Property Received
7,078
7,000
7,200
Property Disposed
1,063
1,200
1,300
Events Requiring Services
59,746
60,000
62,000
Detention Services
Misdemeanor Arrests
2,358
2,400
2,400
Misdemeanor Commitments
836
900
900
Total Prisoner Days Served (excluding contract jails)
24,678
25,000
25,000
Average Cost Per Prisoner Per Day Wapato Jail(2)
50.67
-
-
Average Cost Per Prisoner Per Day Toppenish Jail (2)
45.30
-
-
Average Cost Per Prisoner Per Day Sunnyside Jail (2)
46.77
-
-
Average Cost Per Prisoner Per Day (Yakima County DOC) (2)
79.75
54.80
54.80
Elec. Horne Monitoring Avg. Cost Per Monitored Individual Per Day (3)
5.10
5.10
5.10
Parking Facilities
Parking Citations Issued
2,197
2,100
2,100
Unmetered Space Available - Downtown Business District
930
930
930
Spaces Available City Lots
410
410
410
(1) In April 2011, Spillman Records Management System (RMS) was implemented. The Spillman RMS issues a case
number to all service requests.
(2) Electronic Home Monitoring has returned a modest profit since 2010.
(3) Washington State law enforcement agencies must transition from UCR (Uniform Crime Reporting) to NIBRS
(National Incident Based Reporting System) effective January 1, 2013. 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.
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1190 Police Chief 1.00 1.00 1.00
1434 Case Specialist 1.00 1.00 1.00
6121 Police Officer (i) 107.00 113.00 116.00
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
6215 Community Services Officer(2) 0.00 0.00 2.00
6221 Corrections Officer 11.00 11.00 11.00
6235 Corrections Administrative Specialist (3) 1.00 1.00 0.00
6252 Police Services Specialist I 16.00 16.00 16.00
6253 Police Services Specialist II 4.00 4.00 4.00
2 -Police • 2013 Adopted Budget
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
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 (4) 1.00 0.00 0.00
Total Personnel 151 183.00 188.00 192.00
(1) Council approved six additional Police Officer positions to be funded by Utility Tax increase in 2011, two Officer
positions were added to expand the Gang Unit to two teams and one officer was added to the Violent Offender Task
Force in 2013 (see policy issue).
(2) Two Community Services Officer (noncommissioned) positions were added in 2013 (see policy issue).
(3) The Corrections Administrative Specialist position was eliminated in 2013 and the duties of the position will be
assumed by jail and administrative staff.
(4) Crime and Intelligence Analyst Supervisor position eliminated for 2012.
(5) 4.15 FTE's are funded by Police Grants (152) and Transit (462). This fund also pays for 1 FTE in City Hall
Maintenance (051).
BUDGET SUMMARY
Dept 031 Police (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
103 Crim Just Sls Tx .3% Inc $1,043,724 $1,118,765 $599,906 $1,119,339 $1,145,618 102.4% 102.3%
104 Byrne Grant / Great Prog 13,858 150 0 0 0 0.0% n/a
112 Investigation 2,200,003 2,186,841 1,902,609 2,192,612 3,058,631 139.9% 139.5%
113 Preventive Patrol 8,854,613 10,231,028 8,584,006 10,356,934 11,419,176 111.6% 110.3%
114 Police Support Services 1,185,670 1,246,479 1,045,014 1,248,779 1,328,368 106.6% 106.4%
115 Detention Services 1,436,300 1,514,344 1,233,141 1,534,276 1,515,754 100.1% 98.8%
117 Police Special Operations 3,813,797 3,745,947 2,404,971 3,558,337 2,684,527 71.7% 75.4%
119 Administration 3,752,660 3,709,183 3,106,629 3,667,436 3,608,339 97.3% 98.4%
323 Parking Facilities 111,471 120,988 80,241 126,329 102,065 84.4% 80.8%
633 Facility Maintenance 72 430,240 184,712 425,358 447,454 104.0% 105.2%
Total Expenditures $22,412,168 $24,303,965 $19,141,229 $24,229,400 $25,309,932 104.1% 104.5%
2013 Adopted Budget • Police - 3
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $14,052,421 $14,885,001 $11,836,483 $14,328,051 $15,812,219 106.2% 62.5%
200 Personnel Benefits 3,527,733 4,027,105 3,252,130 4,011,739 4,227,402 105.0% 16.7%
Sub -Total Salaries & Benefits 17,580,154 18,912,106 15,088,613 18,339,790 20,039,621 106.0% 79.2%
300 Supplies 830,383 937,873 770,046 1,065,073 888,000 94.7% 3.5%
400 Other Svcs & Charges 1,275,533 1,628,656 1,049,573 1,641,804 1,654,287 101.6% 6.5%
500 Intgov Svcs/Other Intfnd 2,301,398 2,321,164 1,656,322 2,321,164 2,321,164 100.0% 9.2%
600 Capital Outlays 0 0 102,506 357,400 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 424,698 504,168 474,168 504,168 406,860 80.7% 1.6%
Total Expenditures $22,412,166 $24,303,967 $19,141,228 $24,229,399 $25,309,932 104.1% 100.0%
EXPLANATORY NARRATIVE
The impact of the budget increase for the 2013 budget from actual expenditures in 2011 and
estimated expenditures in 2012 involve the addition of two police officer positions and two civilian
employees to restructure the current Gang and Community Services units. One additional police
officer was also added to the Violent Offender Task Force in 2013.
The City Council and the Police Department place a high priority on combating gang crime. The
addition of two officers and transfer of two officers from the Community Services unit will enable
the department to have Gang Unit officers on duty 7 days a week. The Council and Police
Department also continue to work proactively to reduce gang crime by the City of Yakima Gang
Free Initiative.
SALARY DISTRIBUTION (BY SERVICE UNIT)
2012 2012 2013 2012 2013
Service 2011 Amended Year End Proposed Budget Budget vs.
Unit Actual Budget Estimate Budget vs. 2012
103 $472,730 $475,416 $475,416 $499,967 $24,551 $24,551
112 1,500,240 1,542,182 1,542,182 2,210,018 667,836 667,836
113 5,885,871 6,648,562 6,405,440 7,847,345 1,198,783 1,441,905
114 757,250 754,916 754,916 821,430 66,514 66,514
115 718,085 822,239 795,490 808,500 (13,739) 13,010
117 2,736,844 2,562,646 2,287,000 1,707,976 (854,670) (579,024)
119 356,174 461,455 420,950 366,134 (95,321) (54,816)
323 70,645 73,690 73,690 49,811 (23,879) (23,879)
633 0 82,863 82,863 82,570 (293) (293)
Total $12,497,839 $13,423,969 $12,837,947 $14,393,751 $969,782 $1,555,804
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 Preliminary
Budget Summary, Section II for a more detailed explanation of this source of revenue.
4 -Police • 2013 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 2013 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 rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups related to
base wage adjustments. Dental insurance was reduced by (3.8%), and workers' compensation by (12%).
The Law Enforcement Officers and Firefighter (LEOFF) retirement contributions were unchanged.
Account 410 Professional Services - This line accounts for expenses related to fit for duty evaluations
and other professional service needs.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $472,730 $475,416 $402,106 $475,416 $499,967 105.2% 105.2%
120 Overtime 57,101 60,000 50,777 60,000 60,000 100.0% 100.0%
130 Special Pay 19,865 21,234 19,438 21,234 23,402 110.2% 110.2%
140 Retire/Term Ca shout 545 0 0 0 0 n/a n/a
Total 550,241 556,650 472,321 556,650 583,369 104.8% 104.8%
200 Personnel Benefits
200 Personnel Benefits 121,301 128,820 111,237 129,393 128,373 99.7% 99.2%
280 Clothing & Misc 98 0 0 0 0 n/a n/a
Total 121,399 128,820 111,237 129,393 128,373 99.7% 99.2%
300 Supplies
310 Office & Oper Supplies 9,414 5,000 2,713 5,000 5,000 100.0% 100.0%
320 Fuel Consumed 0 60,000 0 60,000 60,000 100.0% 100.0%
350 Small Tools & Equip 5,127 5,000 5,264 5,000 5,000 100.0% 100.0%
Total 14,541 70,000 7,977 70,000 70,000 100.0% 100.0%
410 Professional Services 0 5,000 75 5,000 5,000 100.0% 100.0%
510 Intergovernment Prof Svc 350,000 350,000 0 350,000 350,000 100.0% 100.0%
960 Interfund Insurance Svcs 7,542 8,296 8,296 8,296 8,877 107.0% 107.0%
Total Expenditures - SU 103 $1,043,723 $1,118,766 $599,906 $1,119,339 $1,145,619 102.4% 102.3%
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. Most gang related activities were conducted
in Service Unit 117, Special Operations during 2011. Accordingly the remainder of this service unit
was combined into Service Unit 117 beginning in 2012.
2013 Adopted Budget • Police - 5
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -104 Byrne Grt/GREAT Prog Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $9,994 $0 $0 $0 $0 n/a n/a
120 Overtime 645 0 0 0 0 n/a n/a
130 Special Pay 574 150 0 0 0 0.0% n/a
Total 11,213 150 0 0 0 0.0% n/a
200 Personnel Benefits 2,644 0 0 0 0 n/a n/a
Total Expenditures - SU 104 $13,857 $150 $0 $0 $0 0.0% n/a
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 exceptions to the salary freeze are those employees operating
under the Yakima Police Patrolman's Association (YPPA). The YPPA labor agreement extends through
2013 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 rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups
related to base wage adjustments. Dental insurance was reduced by (3.8%), and workers'
compensation by (12%). 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.
6 —Police • 2013 Adopted Budget
SU -112 Investigation
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $1,500,240 $1,542,182 $1,342,407 $1,542,182 $2,214,740 143.6% 143.6%
120 Overtime 91,590 100,000 100,331 100,000 100,000 100.0% 100.0%
130 Special Pay 77,154 86,716 70,202 86,716 128,057 147.7% 147.7%
140 Retire/Term Ca shout 85,382 12,000 0 12,000 12,000 100.0% 100.0%
Total 1,754,366 1,740,898 1,512,940 1,740,898 2,454,797 141.0% 141.0%
200 Personnel Benefits
200 Personnel Benefits 430,029 434,744 376,429 436,364 588,634 135.4% 134.9%
280 Clothing & Misc 381 0 0 0 0 n/a n/a
Total 430,410 434,744 376,429 436,364 588,634 135.4% 134.9%
400 Other Services & Charges
410 Professional Services 11,191 10,000 10,835 14,000 14,000 140.0% 100.0%
480 Repairs & Maintenance 4,034 1,200 2,405 1,350 1,200 100.0% 88.9%
Total 15,225 11,200 13,240 15,350 15,200 135.7% 99.0%
Total Expenditures - SU 112 $2,200,001 $2,186,842 $1,902,609 $2,192,612 $3,058,631 139.9% 139.5%
Revenues
320 Licenses And Permits $17,292 $15,000 $21,066 $20,000 $17,000 113.3% 85.0%
340 Chrgs f/Goods & Services 29,241 29,500 25,834 27,000 27,500 93.2% 101.9%
Total Revenues - SU 112 $46,533 $44,500 $46,900 $47,000 $44,500 100.0% 94.7%
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. Three additional
officers will be added to the 2013 budget to provide gang enforcement coverage 7 days a week.
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 2013 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 rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups
related to base wage adjustments. Dental insurance was reduced by (3.8%), and workers'
2013 Adopted Budget • Police - 7
compensation by (12%). 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.
Account 410 Professional Services - The account funds professional evaluations such as fit -for -duty
evaluations.
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.
SU -113 Preventive Patrol
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $5,885,871 $6,648,562 $5,456,887 $6,405,440 $7,824,153 117.7% 122.1%
120 Overtime 369,364 451,000 316,935 360,000 380,000 84.3% 105.6%
130 Special Pay 188,993 230,408 174,920 218,670 252,830 109.7% 115.6%
140 Retire/Term Ca shout 71,067 20,000 48,433 20,000 20,000 100.0% 100.0%
Total 6,515,295 7,349,970 5,997,175 7,004,110 8,476,983 115.3% 121.0%
200 Personnel Benefits
200 Personnel Benefits 1,504,040 1,819,678 1,461,038 1,797,844 2,054,193 112.9% 114.3%
280 Clothing & Misc 95,614 132,579 158,772 132,579 133,000 100.3% 100.3%
Total 1,599,654 1,952,257 1,619,810 1,930,423 2,187,193 112.0% 113.3%
300 Supplies
310 Office & Oper Supplies 0 1,000 0 1,000 1,000 100.0% 100.0%
320 Fuel Consumed 405,060 350,000 316,820 350,000 350,000 100.0% 100.0%
350 Small Tools & Equip 22,805 117,800 155,924 243,000 48,000 40.7% 19.8%
Total 427,865 468,800 472,744 594,000 399,000 85.1% 67.2%
400 Other Services & Charges
410 Professional Services 11,940 6,000 7,898 6,000 6,000 100.0% 100.0%
450 Oper Rentals & Leases 22,354 5,000 3,319 5,000 5,000 100.0% 100.0%
480 Repairs & Maintenance 277,506 269,000 230,556 280,000 285,000 105.9% 101.8%
Total 311,800 280,000 241,773 291,000 296,000 105.7% 101.7%
640 Machinery & Equipment 0 0 102,506 357,400 0 n/a 0.0%
950 Interfund Opt Rent/Lease 0 180,000 150,000 180,000 60,000 33.3% 33.3%
Total Expenditures - SU 113 $8,854,614 $10,231,027 $8,584,008 $10,356,933 $11,419,176 111.6% 110.3%
Revenues
310 Taxes $847,147 $869,000 $841,550 $867,000 $867,000 99.8% 100.0%
330 Intergovernmental Re v 350,033 449,898 267,774 498,024 696,840 154.9% 139.9%
340 Chrgs f/Goods &Services 1,057 0 388 0 0 n/a n/a
350 Fines And Forfeits 1,485,835 1,555,700 1,241,233 1,470,000 1,470,000 94.5% 100.0%
360 Miscellaneous Revenues 100 0 1 0 0 n/a n/a
Total Revenues - SU 113 $2,684,172 $2,874,598 $2,350,946 $2,835,024 $3,033,840 105.5% 107.0%
8 -Police • 2013 Adopted Budget
Service Unit 114 - Police Support Services Supervisor Crystal O'Neal
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 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
entered. Overtime has been used to remedy this backlog, but has been authorized judiciously.
Overtime containment measures are in effect.
SU -114 Police Support Services
Expenses
100 Salaries And Wages
110 Salaries And Wages $757,250
120 Overtime 100,863
130 Special Pay 7,698
Total 865,811
200 Personnel Benefits 284,525
300 Supplie s
310 Office & Oper Supplie s
350 Small Tools & Equip
Total
400 Other Services & Charges
450 Oper Rentals &Leases 28,398
480 Repairs & Maintenance 3,307
Total 31,705
Total Expenditures - SU 114 $1,185,670
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6) (7)
%Chng % Chng
from from
2to5 4to5
$754,916 $687,673 $754,916 $846,246 112.1% 112.1%
65,000 50,523 65,000 65,000 100.0% 100.0%
87,876 7,876 87,876 8,380 9.5% 9.5%
907,792 746,072 907,792 919,626 101.3% 101.3%
300,686 283,834 302,987 370,742 123.3% 122.4%
1,740 1,000 0 1,000 1,000 100.0% 100.0%
1,889 4,000 1,845 4,000 4,000 100.0% 100.0%
3,629 5,000 1,845 5,000 5,000 100.0% 100.0%
28,000 11,856 28,000 28,000 100.0% 100.0%
5,000 1,406 5,000 5,000 100.0% 100.0%
33,000 13,262 33,000 33,000 100.0% 100.0%
$1,246,478 $1,045,013 $1,248,779 $1,328,368 106.6% 106.4%
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 contracted
exclusively with the Yakima County Department of Corrections, eliminating or drastically reducing
the required time to transport prisoners for court appearances. The city jail had one vacant position
for most of 2012. Minimum shift staffing is required for both corrections officer and inmate safety.
The vacant position has needed to be filled by hiring overtime throughout the year. The jail is
currently at full staffing, reducing some of the need for overtime.
Account 130 Special Pay - This line is covers negotiated special pay premiums.
2013 Adopted Budget • Police - 9
Account 200 Personnel Benefits - The personnel benefit accounts include rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups
related to base wage adjustments. Dental insurance was reduced by (3.8%), and workers'
compensation by (12%). The Law Enforcement Officers and Firefighter (LEOFF) retirement
contributions were unchanged.
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.
SU -115 Detention Services
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $718,085 $822,239 $639,702 $795,490 $779,772 94.8% 98.0%
120 Overtime 106,766 60,000 92,987 105,100 60,000 100.0% 57.1%
130 Special Pay 999 10,400 9,883 10,400 11,490 110.5% 110.5%
Total 825,850 892,639 742,572 910,990 851,262 95.4% 93.4%
200 Personnel Benefits 281,967 319,405 273,141 320,986 342,191 107.1% 106.6%
300 Supplies
310 Office & Oper Supplies 184,132 165,000 133,803 165,000 185,000 112.1% 112.1%
350 Small Tools & Equip 1,449 1,000 795 1,000 1,000 100.0% 100.0%
Total 185,581 166,000 134,598 166,000 186,000 112.0% 112.0%
400 Other Services & Charges
410 Professional Services 142,390 135,000 82,244 135,000 135,000 100.0% 100.0%
490 Miscellaneous 512 1,300 586 1,300 1,300 100.0% 100.0%
Total 142,902 136,300 82,830 136,300 136,300 100.0% 100.0%
Total Expenditures - SU 115 $1,436,300 $1,514,344 $1,233,141 $1,534,276 $1,515,753 100.1% 98.8%
Revenues
330 Intergovernmental Rev $51,425 $20,000 $27,700 $31,500 $6,500 32.5% 20.6%
340 Chrgs f/Goods & Services 149,338 164,000 127,574 159,000 164,000 100.0% 103.1%
Total Revenues - SU 115 $200,763 $184,000 $155,274 $190,500 $170,500 92.7% 89.5%
Service Unit 117 - Special Operations Captain Greg Copeland
This unit oversees the Gang Enforcement Team, School Resource Officers, Community Services,
Police Athletic League, Training Divisions and the GREAT program.
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 2013 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. Most
units in the division, such as SRO's, GREAT, and Community Services, frequently adjust their
schedules to contribute to overtime containment.
10 -Police • 2013 Adopted Budget
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 rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups
related to base wage adjustments. Dental insurance was reduced by (3.8%), and workers'
compensation by (12%). The Law Enforcement Officers and Firefighter (LEOFF) retirement
contributions were unchanged.
Account 410 Professional Services - In 2012 and 2013, 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 Unit.
SU -117 Police Special Ops
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $2,736,844 $2,562,646 $1,647,687 $2,287,000 $1,733,263 67.6% 75.8%
120 Overtime 224,421 125,000 157,875 200,000 200,000 160.0% 100.0%
130 Special Pay 102,238 104,730 55,941 89,657 51,174 48.9% 57.1%
140 Retire/Term Ca shout 11,975 8,400 27,081 34,333 8,400 100.0% 24.5%
Total 3,075,478 2,800,776 1,888,584 2,610,990 1,992,837 71.2% 76.3%
200 Personnel Benefits 688,293 705,771 450,245 705,947 452,289 64.1% 64.1%
300 Supplies
310 Office & Oper Supplies 2,079 3,000 4,754 5,000 3,000 100.0% 60.0%
350 Small Tools & Equip 0 2,000 0 2,000 2,000 100.0% 100.0%
Total 2,079 5,000 4,754 7,000 5,000 100.0% 71.4%
400 Other Services & Charges
410 Professional Services 42,551 215,000 55,879 215,000 215,000 100.0% 100.0%
440 Advertising 3,776 17,000 2,120 17,000 17,000 100.0% 100.0%
450 Oper Rentals & Leases 1,619 2,400 3,387 2,400 2,400 100.0% 100.0%
Total 47,946 234,400 61,386 234,400 234,400 100.0% 100.0%
Total Expenditures - SU 117 $3,813,796 $3,745,947 $2,404,969 $3,558,337 $2,684,526 71.7% 75.4%
Revenues
330 Intergovernmental Rev $80,119 $40,000 $11,975 $12,000 $0 0.0% 0.0%
360 Miscellaneous Revenues 0 0 3,301 5,000 0 n/a 0.0%
Total Revenues -SU117 $80,119 $40,000 $15,276 $17,000 $0 0.0% 0.0%
2013 Adopted Budget • Police -11
Service Unit 119 — Administration Chief Dominic Rizzi
The purpose of this service unit is to plan, direct, oversee and support the operations of the Yakima
Police Department.
Account 110 Salaries and Wages - There is one sergeant budgeted in this service unit who is covered
by the YPPA labor agreement, which extends through 2013 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 rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups
related to base wage adjustments. Dental insurance was reduced by (3.8%), and workers'
compensation by (12%). The Law Enforcement Officers and Firefighter (LEOFF) retirement
contributions were unchanged.
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 2012 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 group of accounts covers training registrations, professional
association dues, and subscriptions. The Washington State Criminal Justice Training Commission
has begun charging departments a little over $3000 per recruit to attend the Basic Law Enforcement
Academy, which is a charge not incurred in previous years.
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.
12 —Police • 2013 Adopted Budget
Some grant revenue from the State Criminal Alien Assistance Program is recognized in this Service
Unit as revenue.
SU -119 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $356,174 $461,455 $346,466 $420,950 $373,612 81.0% 88.8%
120 Overtime 9,262 10,000 2,770 4,000 10,000 100.0% 250.0%
130 Special Pay 1,256 2,156 1,342 2,156 1,556 72.2% 72.2%
140 Retire/Term Ca shout 10,106 0 0 0 0 n/a n/a
Total 376,798 473,611 350,578 427,106 385,168 81.3% 90.2%
200 Personnel Benefits
200 Personnel Benefits 95,451 115,961 85,355 115,884 89,975 77.6% 77.6%
280 Clothing & Misc 1,244 10,000 6,348 10,000 10,000 100.0% 100.0%
Total 96,695 125,961 91,703 125,884 99,975 79.4% 79.4%
300 Supplies
310 Office & Oper Supplies 163,429 142,073 65,250 142,073 142,000 99.9% 99.9%
350 Small Tools & Equip 32,605 35,000 46,885 35,000 35,000 100.0% 100.0%
Total 196,034 177,073 112,135 177,073 177,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 217,620 224,008 206,390 224,000 176,000 78.6% 78.6%
420 Communications 186,901 229,239 134,493 207,167 229,239 100.0% 110.7%
430 Trans/Training 41,530 40,000 21,948 40,000 40,000 100.0% 100.0%
440 Advertising 1,559 3,000 1,668 3,000 3,000 100.0% 100.0%
450 Oper Rentals & Leases 4,928 5,890 3,942 5,890 5,890 100.0% 100.0%
470 Public Utility Services 181,516 6,364 134,950 5,926 5,919 93.0% 99.9%
480 Repairs & Maintenance 49,268 4,000 5,999 4,000 4,000 100.0% 100.0%
490 Miscellaneous 31,254 133,000 70,630 160,353 173,000 130.1% 107.9%
Total 714,576 645,501 580,020 650,336 637,048 98.7% 98.0%
510 Intergovernment Prof Svc 1,951,398 1,971,164 1,656,322 1,971,164 1,971,164 100.0% 100.0%
960 Interfund Insurance Svcs 417,157 315,872 315,872 315,872 337,984 107.0% 107.0%
Total Expenditures - SU 119 $3,752,658 $3,709,182 $3,106,630 $3,667,435 $3,608,339 97.3% 98.4%
Revenues
330 Intergovernmental Re v $20,711 $20,000 $0 $20,000 $20,000 100.0% 100.0%
360 Miscellaneous Revenues 2,700 0 4,650 4,650 0 n/a 0.0%
Total Re venues -SU119 $23,411 $20,000 $4,650 $24,650 $20,000 100.0% 81.1%
Service Unit 323 - Parking Facilities Captain Jeff Schneider
This service unit is responsible for parking enforcement within the City of Yakima.
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
2013 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.
2013 Adopted Budget • Police -13
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 rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups
related to base wage adjustments. Dental insurance was reduced by (3.8%), and workers'
compensation by (12%). The Law Enforcement Officers and Firefighter (LEOFF) retirement
contributions were unchanged.
Account 410 Professional Services - This fund pays for collection services for unpaid parking tickets,
access to vehicle registrations, and service for the electronic ticketing system.
Revenues in this service unit consist of parking fines.
SU - 323 Parking Facilities
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $70,645 $73,690 $47,365 $73,690 $51,105 69.4% 69.4%
120 Overtime 5,658 5,000 1,912 5,000 5,000 100.0% 100.0%
130 Special Pay 947 962 277 962 34 3.5% 3.5%
140 Retire/Term Ca shout 118 0 0 0 0 n/a n/a
Total 77,368 79,652 49,554 79,652 56,139 70.5% 70.5%
200 Personnel Benefits 22,145 24,723 17,128 24,826 20,904 84.6% 84.2%
310 Office & Oper Supplies 653 1,000 0 1,000 1,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 70 250 6,200 7,000 10,000 n/a 142.9%
420 Communications 1,427 1,000 1,039 1,000 1,000 100.0% 100.0%
470 Public Utility Services 9,807 14,363 6,321 12,851 13,022 90.7% 101.3%
Total 11,304 15,613 13,560 20,851 24,022 153.9% 115.2%
Total Expenditures - SU 323 $111,470 $120,988 $80,242 $126,329 $102,065 84.4% 80.8%
Revenues
350 Fines And Forfeits $84,111 $90,000 $67,251 $85,000 $85,000 94.4% 100.0%
360 Miscellaneous Revenues 1,262 150 483 150 150 100.0% 100.0%
Total Revenues - SU 323 $85,373 $90,150 $67,734 $85,150 $85,150 94.5% 100.0%
Service Unit 633 - Facility Maintenance Captain Jeff Schneider
This service unit is responsible for the maintenance of the police facility within the City of Yakima.
14 -Police • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 633 Facility Maintenance Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $0 $82,863 $69,346 $82,863 $85,038 102.6% 102.6%
120 Overtime 0 0 6,877 7,000 7,000 n/a 100.0%
130 Special Pay 0 0 465 0 0 n/a n/a
Total 0 82,863 76,688 89,863 92,038 111.1% 102.4%
200 Personnel Benefits 0 34,737 28,603 34,928 37,099 106.8% 106.2%
310 Office & Oper Supplies 0 45,000 35,993 45,000 45,000 100.0% 100.0%
400 Other Services & Charges
470 Public Utility Services 72 192,641 2,819 190,567 198,317 102.9% 104.1%
480 Repairs & Maintenanc€ 0 75,000 40,608 65,000 75,000 100.0% 115.4%
Total 72 267,641 43,427 255,567 273,317 102.1% 106.9%
Total Expenditures - SU 633 $72 $430,241 $184,711 $425,358 $447,454 104.0% 105.2%
2013 Adopted Budget • Police -15
POLICE
2013 BUDGET NARRATIVE
PUBLIC SAFETY COMMUNICATIONS
Police Chief Dominic Rizzi
Communications & 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 Communications & Technology Office 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 (i)
6412 Public Safety Dispatcher
6415 Public Safety Lead Dispatcher
17101 Public Safety Asst. Comm. Manager
18101 Communications Division Office Assistant
Total Personnel (2)
2012 2013
2011 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
13.00 13.00 15.00
12.00 12.00 12.00
5.00 5.00 5.00
1.00 1.00 1.00
1.00 1.00 1.00
36.00 36.00 38.00
(1) Due to increased workload throughout the communications center the call taking staff was increased by two
positions. This is funded in most part by the 911 contract (see Policy Issue).
(2) Public Safety Communications funds .50 FTE's in Information Systems and has .30 FTE's funded by Information
Systems (052).
16 -Police • 2013 Adopted Budget
BUDGET SUMMARY
Dept 151 Public Safety Comm (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
103 Crim Just Sls Tx .3% Inc $159,287 $152,747 $116,866 $154,180 $177,800 116.4% 115.3%
120 911 Call -Takers 1,625,413 1,917,676 1,441,181 1,766,979 1,770,568 92.3% 100.2%
124 Communications 1,221,194 1,487,801 1,108,023 1,492,597 1,556,786 104.6% 104.3%
Total Expenditures $3,005,894 $3,558,224 $2,666,070 $3,413,756 $3,505,154 98.5% 102.7%
Revenue Summary By Service Unit
103 Crim Just Sls Tx .3% Inc $131,500 $152,500 $223,623 $156,000 $177,500 116.4% 113.8%
124 Communications 2,330,336 2,408,593 1,922,021 2,184,593 2,169,578 90.1% 99.3%
645 Interfund Distribution 890,000 840,000 605,000 840,000 920,000 109.5% 109.5%
699 General Revenues 769 1,250 2,503 1,250 1,250 100.0% 100.0%
Total Revenues $3,352,605 $3,402,343 $2,753,147 $3,181,843 $3,268,328 96.1% 102.7%
Fund Balance
Beginning Balance $248,820 $296,552 $595,530 $595,530 $363,616 122.6% 61.1%
Revenues Less Expenditures 346,710 -155,881 87,077 -231,913 -236,826 151.9% 102.1%
Ending Balance $595,530 $140,671 $682,607 $363,617 $126,790 90.1% 34.9%
151 Public Safety Communications
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $1,785,993 $2,102,590 $1,613,304 $2,102,782 $2,170,789 103.2% 61.9%
200 Personnel Benefits 604,796 749,275 560,781 741,648 901,596 120.3% 25.7%
Sub -Total Salaries & Benefits 2,390,789 2,851,865 2,174,085 2,844,430 3,072,385 107.7% 87.7%
300 Supplies 42,690 61,549 69,807 61,549 55,100 89.5% 1.6%
400 Other Svcs & Charges 396,070 387,774 253,667 270,741 168,666 43.5% 4.8%
600 Capital Outlays 0 70,000 0 50,000 0 0.0% 0.0%
700 Debt Service 34,912 34,912 29,093 34,912 26,185 n/a 0.7%
900 Intfnd Pymt f/Svcs 141,433 152,125 139,419 152,125 182,818 120.2% 5.2%
Total Expenditures $3,005,894 $3,558,225 $2,666,071 $3,413,757 $3,505,154 98.5% 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.
2013 Adopted Budget • Police -17
$4,000,000 -
$3,000,000 -
$2,000,000 -
$1,000,000 -
$0
PUBLIC SAFETY COMMUNICATION FUND FINANCIAL DATA
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Estimate
2013
Projected
Revenues
$2,535,003
$2,893,752
$3,060,384
$3,352,604
$3,181,843
AExpenditures
$2,703,602
$2,900,801
$3,068,448
$3,005,894
$3,413,756
Beg Bal
$432,531
$263,932
$256,883
$248,819
$595,529
)( End Bal
$263,932
$256,883
$248,819
$595,529
$296,552
$3,268,328
$3,505,154
$363,616
$126,790
$700,000
$600,000
$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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $105,141 $102,435 $77,917 $102,435 $114,482 111.8% 111.8%
120 Overtime 14,332 9,000 8,718 9,000 9,000 100.0% 100.0%
130 Special Pay 74 0 462 600 600 n/a 100.0%
Total 119,547 111,435 87,097 112,035 124,082 111.3% 110.8%
200 Personnel Benefits 39,740 41,312 29,769 42,145 53,718 130.0% 127.5%
Total Expenditures - SU 103 $159,287 $152,747 $116,866 $154,180 $177,800 116.4% 115.3%
Revenues
310 Taxes
$131,500 $152,500 $223,623 $156,000 $177,500 116.4% 113.8%
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.
18 -Police • 2013 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.
SU -120 911 Call -Takers
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $738,941 $932,829 $711,527 $912,252 $937,143 100.5% 102.7%
120 Overtime 93,518 55,000 65,023 65,000 55,000 100.0% 84.6%
130 Special Pay 2,715 2,025 2,486 3,025 2,953 145.8% 97.6%
140 Retire/Term Ca shout 0 0 18,015 15,034 0 n/a 0.0%
Total 835,174 989,854 797,051 995,311 995,096 100.5% 100.0%
200 Personnel Benefits
200 Personnel Benefits 275,702 375,398 292,499 371,490 449,355 119.7% 121.0%
280 Clothing & Misc 1,910 2,300 2,811 3,200 2,300 100.0% 71.9%
Total 277,612 377,698 295,310 374,690 451,655 119.6% 120.5%
300 Supplies
310 Office & Oper Supplies 6,869 6,000 4,279 6,000 6,000 100.0% 100.0%
350 Small Tools & Equip 1,980 10,000 1,466 10,000 10,000 100.0% 100.0%
Total 8,849 16,000 5,745 16,000 16,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 0 3,000 1,500 3,000 3,000 100.0% 100.0%
420 Communications 298,988 280,000 56,368 45,000 45,000 16.1% 100.0%
430 Trans/Training 11,191 7,000 8,664 15,000 10,000 142.9% 66.7%
480 Repairs & Maintenance 38,861 40,000 125,163 125,000 50,000 125.0% 40.0%
490 Miscellaneous 13,304 17,000 11,963 15,853 17,000 100.0% 107.2%
Total 362,344 347,000 203,658 203,853 125,000 36.0% 61.3%
640 Machinery & Equipment 0 35,000 0 25,000 0 0.0% 0.0%
900 Interfund Pmt f/Services
960 Interfund Ins Svcs 23,533 25,887 25,887 25,887 27,699 107.0% 107.0%
990 Interfund Admin Chrgs 117,900 126,238 113,532 126,238 155,119 122.9% 122.9%
Total 141,433 152,125 139,419 152,125 182,818 120.2% 120.2%
Total Expenditures - SU 120 $1,625,412 $1,917,677 $1,441,183 $1,766,979 $1,770,569 92.3% 100.2%
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).
2013 Adopted Budget • Police -19
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.
SU -124 Communications
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $770,709 $961,536 $661,565 $930,896 $1,011,275 105.2% 108.6%
120 Overtime 56,955 39,000 51,888 49,000 39,000 100.0% 79.6%
130 Special Pay 1,219 765 1,429 1,265 1,337 174.8% 105.7%
140 Retire/Term Ca shout 2,389 0 14,275 14,275 0 n/a 0.0%
Total 831,272 1,001,301 729,157 995,436 1,051,612 105.0% 105.6%
200 Personnel Benefits
200 Personnel Benefits 285,692 328,265 233,835 322,312 394,224 120.1% 122.3%
280 Clothing & Misc 1,752 2,000 1,867 2,500 2,000 100.0% 80.0%
Total 287,444 330,265 235,702 324,812 396,224 120.0% 122.0%
300 Supplies
310 Office & Oper Supplies 27,485 37,449 30,894 37,449 31,000 82.8% 82.8%
340 Items Pchsd for Resale 0 0 25,111 0 0 n/a n/a
350 Small Tools & Equip 6,356 8,100 8,056 8,100 8,100 100.0% 100.0%
Total 33,841 45,549 64,061 45,549 39,100 85.8% 85.8%
400 Other Services & Charges
410 Professional Services 2,056 1,000 7,590 3,500 3,500 350.0% 100.0%
420 Communications 13,392 21,967 32,031 44,406 22,266 101.4% 50.1%
430 Trans/Training 2,027 2,325 1,429 3,000 3,000 129.0% 100.0%
450 Oper Rentals & Leases 0 3,400 0 3,400 3,400 100.0% 100.0%
480 Repairs & Maintenance 10,297 4,500 2,887 4,500 4,500 100.0% 100.0%
490 Miscellaneous 5,954 7,582 6,073 8,082 7,000 92.3% 86.6%
Total 33,726 40,774 50,010 66,888 43,666 107.1% 65.3%
640 Machinery & Equipment 0 35,000 0 25,000 0 0.0% 0.0%
750 Dbt Svc - Cap Lease/Prin 31,883 31,737 29,093 33,087 25,735 81.1% 77.8%
830 Debt Svc - Ext LIL) - Int 3,028 3,174 0 1,825 450 14.2% 24.7%
Total Expenditures - SU 124 $1,221,194 $1,487,800 $1,108,023 $1,492,597 $1,556,787 104.6% 104.3%
Revenues
330 Intergovernmental Rev $2,234,841 $2,313,117 $1,839,074 $2,093,117 $2,078,102 89.8% 99.3%
340 Chrgs f/Goods &Services 81,665 85,648 73,402 81,648 81,648 95.3% 100.0%
360 Miscellaneous Revenues 13,829 9,828 9,544 9,828 9,828 100.0% 100.0%
Total Revenues - SU 124 $2,330,335 $2,408,593 $1,922,020 $2,184,593 $2,169,578 90.1% 99.3%
20 -Police • 2013 Adopted Budget
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $890,000 $840,000 $605,000 $840,000 $920,000 109.5% 109.5%
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $248,820 $296,552 $595,530 $595,530 $363,616 122.6% 61.1%
360 Miscellaneous Revenues 769 1,250 2,503 1,250 1,250 100.0% 100.0%
Total Re venues - SU 699 $249,589 $297,802 $598,033 $596,780 $364,866 122.5% 61.1%
2013 Adopted Budget • Police — 21
POLICE
2013 BUDGET NARRATIVE
POLICE GRANTS
Police Chief Dominic Rizzi
DEFINITION
This fund was initially created in 2011 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
AUTHORIZED PERSONNEL
Police Grants fund 3.15 FTE's that are included in Police (052) and 1 FTE in the Legal Department (017).
BUDGET SUMMARY
Dept 152 Police Grants
Exp Summary By Service Unit
112 Investigation
113 Preventive Patrol
117 Police Special Operations
131 Prosecution
Total Expenditures
(1) (2) (3) (4) (5) (6)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from
Actual Budget 10/31/12 Year -End Budget 2 to 5
(7)
% Chng
from
4 to 5
$372,978 $297,859 $190,820 $246,383 $226,400 76.0% 91.9%
539,948 585,149 504,819 575,591 295,288 50.5% 51.3%
118,585 170,587 69,438 170,239 0 0.0% 0.0%
116,256 120,804 95,573 120,804 123,190 102.0% 102.0%
$1,147,767 $1,174,399 $860,650 $1,113,017 $644,878 54.9% 57.9%
Revenue Summary By Service Unit
112 Investigation
113 Preventive Patrol
117 Police Special Operations
Total Re venues
$424,188 $466,666 $567,005 $500,000 $354,000
539,948 588,777 430,679 576,700 290,711
121,903 170,587 69,438 170,587 0
$1,086,039 $1,226,030 $1,067,122 $1,247,287 $644,711
75.9%
49.4%
0.0%
52.6%
70.8%
50.4%
0.0%
51.7%
Fund Balance
Beginning Balance $331,146 $507,148 $269,417 $269,417 $403,687 79.6% 149.8%
Revenues Less Expenditures -61,728 51,631 206,471 134,269 -167 -0.3% -0.1%
Ending Balance $269,418 $558,779 $475,888 $403,686 $403,520 72.2% 100.0%
22 -Police • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages
200 Personnel Benefits
Sub -Total Salaries & Benefits
300 Supplie s
400 Other Svcs & Charges
500 Intgov Svcs/Other Intfnd
Total Expenditures
$733,012 $752,785 $542,267 $712,777 $424,339 56.4% 65.8%
180,791 178,451 148,713 192,602 87,039 48.8% 13.5%
913,803 931,236 690,980 905,379 511,378 54.9% 79.3%
21,637 62,404 47,437 36,027 14,900 23.9% 2.3%
205,508 163,600 105,233 154,611 118,600 72.5% 18.4%
6,819 17,160 17,001 17,001 0 0.0% 0.0%
$1,147,767 $1,174,400 $860,651 $1,113,018 $644,878 54.9% 100.0%
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 120 Overtime - Overtime in this service unit is primarily used to pay overtime to the City
Narcotics Unit officers.
Account 410 Professional Services - Funds
as translation services, auction services,
Revenues consist of seized and forfeited
SU -112 Investigation
are budgeted in this line item for professional services such
preparing seized vehicles for auction, etc.
assets.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages
120 Overtime
130 Special Pay
140 Retire/Term Ca shout
Total
200 Personnel Benefits
310 Office & Oper Supplies
410 Professional Services
Total Expenditures - SU 112
$64,654 $52,200 $34,874 $52,200 $0 0.0% 0.0%
99,513 100,000 35,489 70,000 100,000 100.0% 142.9%
3,211 162 1,267 162 0 0.0% 0.0%
165 0 0 0 0 n/a n/a
167,543 152,362 71,630 122,362 100,000 65.6% 81.7%
39,746 16,819 20,809 30,521 0 0.0% 0.0%
16,912 22,677 34,367 12,500 14,400 63.5% 115.2%
148,777 106,000 64,015 81,000 112,000 105.7% 138.3%
$372,978 $297,858 $190,821 $246,383 $226,400 76.0% 91.9%
2013 Adopted Budget • Police - 23
SU -112 Investigation
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
330 Intergovernmental Rev $93,904 $50,000 $49,322 $50,000 $50,000 100.0% 100.0%
360 Miscellaneous Revenues 330,283 404,000 517,683 450,000 304,000 75.2% 67.6%
380 Nonrevenues 0 12,666 0 0 0 0.0% n/a
Total Revenues - SU 112 $424,187 $466,666 $567,005 $500,000 $354,000 75.9% 70.8%
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 2013 and provides for a cost of living adjustment for Police Officers and Sergeants.
Account 200 Personnel Benefits - The personnel benefit accounts include rate increases for medical
insurance of about 9%, and unemployment insurance of 25%; along with the normal roll -ups
related to base wage adjustments. Dental insurance was reduced by (3.8%), and workers'
compensation by (12%). The Law Enforcement Officers and Firefighter (LEOFF) retirement
contributions were unchanged.
Revenues consist of COPS Hiring Recovery Program grant.
SU -113 Preventive Patrol
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $409,953 $433,337 $364,256 $423,329 $226,439 52.3% 53.5%
120 Overtime 5,089 0 19,184 0 0 n/a n/a
130 Special Pay 3,664 12,680 11,935 12,680 6,695 52.8% 52.8%
Total 418,706 446,017 395,375 436,009 233,134 52.3% 53.5%
200 Personnel Benefits 121,244 139,132 109,445 139,582 62,154 44.7% 44.5%
Total Expenditures - SU 113 $539,950 $585,149 $504,820 $575,591 $295,288 50.5% 51.3%
Revenues
330 Intergovernmental Rev $539,948 $588,777 $430,679 $576,700 $290,711 49.4% 50.4%
24 -Police • 2013 Adopted Budget
Service Unit 117 - Police Special Operations
The primary activities in this service unit were funded by the Recovery Act Byrne Disparate
Agencies Grant. The City was the fiscal agent and primary grantee of this federal award which was
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 accounted for
Police Department participation in County and other agency grants. The grant period ends for this
service unit in early 2013. All funds were expended by the end of 2012.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -117 Police Special Ops Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
120 Overtime $52,461 $63,200 $0 $63,200 $0 0.0% 0.0%
300 Supplie s
310 Office &Oper Supplies 2,294 3,927 70 3,927 0 0.0% 0.0%
350 Small Tools & Equip 2,317 35,300 13,000 19,100 0 0.0% 0.0%
Total 4,611 39,227 13,070 23,027 0 0.0% 0.0%
410 Professional Services 54,694 51,000 39,367 67,011 0 0.0% 0.0%
520 Intergov't Agreements 6,819 17,160 17,001 17,001 0 0.0% 0.0%
Total Expenditures - SU 117 $118,585 $170,587 $69,438 $170,239 $0 0.0% 0.0%
Revenues
330 Intergovernmental Rev $120,868 $170,587 $69,438 $170,587 $0 0.0% 0.0%
360 Miscellaneous Revenues 1,035 0 0 0 0 n/a n/a
Total Revenues - SU 117 $121,903 $170,587 $69,438 $170,587 $0 0.0% 0.0%
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.
SU -131 Prosecution
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $82,714 $91,205 $75,263 $91,205 $91,205 100.0% 100.0%
140 Retire/Term Ca shout 11,590 0 0 0 0 n/a n/a
Total 94,304 91,205 75,263 91,205 91,205 100.0% 100.0%
200 Personnel Benefits 19,801 22,499 18,459 22,499 24,885 110.6% 110.6%
310 Office & Oper Supplies 115 500 0 500 500 100.0% 100.0%
400 Other Services & Charges
420 Communications 1,317 3,250 458 3,250 3,250 100.0% 100.0%
430 Trans/Training 0 1,100 389 1,100 1,100 100.0% 100.0%
490 Miscellaneous 719 2,250 1,004 2,250 2,250 100.0% 100.0%
Total 2,036 6,600 1,851 6,600 6,600 100.0% 100.0%
Total Expenditures - SU 131 $116,256 $120,804 $95,573 $120,804 $123,190 102.0% 102.0%
2013 Adopted Budget • Police - 25
Service Units 699 - General Revenues
The numbers shown are the beginning balance for the fund.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $331,146 $507,148 $269,417 $269,417 $403,687 79.6% 149.8%
26 —Police • 2013 Adopted Budget
POLICE
2013 BUDGET NARRATIVE
LAW AND JUSTICE CAPITAL
Police Chief
Dominic Rizzi
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 (1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget
103 Crim Just Sls Tx .3% Inc $4,485 $12,000 $0 $48,117 $26,000
111 Crime Prevention 425,053 440,775 383,886 388,775 406,636
124 Communications 303,331 500,340 207,304 499,455 0
518 Capital Improvement 87,479 103,000 33,864 103,000 100,000
Total Expenditures $820,348 $1,056,115 $625,054 $1,039,347 $532,636
Revenue Summary By Service Unit
103 Crim Just Sls Tx .3% Inc
111 Crime Prevention
124 Communications
645 Interfund Distribution
699 General Revenues
Total Revenues
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$27,200 $12,000 $21,140 $47,500 $26,000
188,736 153,775 121,075 341,930 156,636
371,739 406,100 297,157 499,451 0
15 6, 205 165,000 135,235 170,000 177,000
250 250 0 250 250
$744,130 $737,125 $574,607 $1,059,131 $359,886
(6) (7)
Chng % Chng
from from
2to5 4to5
216.7% 54.0%
92.3% 104.6%
0.0% 0.0%
97.1% 97.1%
50.4% 51.2%
216.7% 54.7%
101.9% 45.8%
0.0% 0.0%
107.3% 104.1%
100.0% 100.0%
48.8% 34.0%
$330,557 $238,207 $254,340 $254,340 $274,124 115.1% 107.8%
-76,217 -318,990 -50,447 19,784 -172,750 54.2% -873.2%
$254,340 -$80,783 $203,893 $274,124 $101,374 -125.5% 37.0%
2013 Adopted Budget • Police - 27
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $80,768 $162,548 $32,754 $146,665 $132,636 81.6% 24.9%
400 Other Svcs & Charges 67,668 110,227 34,195 110,227 90,000 81.6% 16.9%
600 Capital Outlays 430,746 513,340 333,106 512,455 10,000 1.9% 1.9%
900 Intfnd Pymt f/Svcs 241,165 270,000 225,000 270,000 300,000 111.1% 56.3%
Total Expenditures $820,347 $1,056,115 $625,055 $1,039,347 $532,636 50.4% 100.0%
EXPLANATORY NARRATIVE
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 for a more
detailed explanation of this source of revenue.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expense s
350 Small Tools & Equip
$4,485 $12,000 $0 $48,117 $26,000 216.7% 54.0%
Revenues
310 Taxes $27,200 $12,000 $21,140 $47,500 $26,000 216.7% 54.7%
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
expenditures from grant funds for special projects or programs related to Crime Prevention.
Account 410 Professional Services - In prior years this account was used for the Justice Assistance
Grant. In 2011 and 2012 this grant will be used for Emphasis Patrols and will be accounted for in
Fund 152 - Police Grants as the expenditures are not capital in nature.
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 2013.
Revenues consist of Cable Television Tax Revenue and private and federal grant reimbursement for
capital purchases.
28 -Police • 2013 Adopted Budget
SU -111 Crime Prevention
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $76,283 $150,548 $32,754 $98,548 $106,636 70.8% 108.2%
410 Professional Services 0 20,227 0 20,227 0 0.0% 0.0%
640 Machinery & Equipment 107,605 0 126,132 0 0 n/a n/a
950 InterfundOptRent/Lease 241,165 270,000 225,000 270,000 300,000 111.1% 111.1%
Total Expenditures - SU 111 $425,053 $440,775 $383,886 $388,775 $406,636 92.3% 104.6%
Revenues
310 Taxes
330 Inte rgo ve rnme nta 1 Rev
Total Revenues - SU 111
$107,707 $80,000 $31,677 $135,000 $115,000 143.8% 85.2%
81,029 73,775 89,398 206,930 41,636 56.4% 20.1%
$188,736 $153,775 $121,075 $341,930 $156,636 101.9% 45.8%
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 consisted primarily of Federal
Earmark Grants administered by the Department of Justice COPS Office. All phases of this project
should be substantially complete by the end of 2013.
SU -124 Communications
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expense s
410 Professional Services $25,236 $0 $3,101 $0 $0 n/a n/a
640 Machinery & Equipment 278,095 500,340 204,204 499,455 0 0.0% 0.0%
Total Expenditures - SU 124 $303,331 $500,340 $207,305 $499,455 $0 0.0% 0.0%
Revenues
330 Intergovernmental Rev $371,739 $406,100 $297,157 $499,451 $0 0.0% 0.0%
Service Unit 518 - Capital Improvement
The main expense in this account is security upgrades to the Law and Justice Center.
2013 Adopted Budget • Police - 29
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 518 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $37,650 $65,000 $20,036 $65,000 $65,000 100.0% 100.0%
480 Repairs & Maintenance 4,782 25,000 11,058 25,000 25,000 100.0% 100.0%
Total 42,432 90,000 31,094 90,000 90,000 100.0% 100.0%
600 Capital Outlays
620 Buildings 0 3,000 2,770 3,000 0 0.0% 0.0%
640 Machinery & Equip 45,047 10,000 0 10,000 10,000 100.0% 100.0%
Total 45,047 13,000 2,770 13,000 10,000 76.9% 76.9%
Total Expenditures - SU 518 $87,479 $103,000 $33,864 $103,000 $100,000 97.1% 97.1%
Service Units 645 and 699 - Revenues
Revenues consist of Interfund transfers and Beginning Fund Balances.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $156,205 $165,000 $135,235 $170,000 $177,000 107.3% 104.1%
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $330,557 $238,207 $254,340 $254,340 $274,124 115.1% 107.8%
360 Miscellaneous Revenues 250 250 0 250 250 100.0% 100.0%
Total Revenues - SU 699 $330,807 $238,457 $254,340 $254,590 $274,374 115.1% 107.8%
30 -Police • 2013 Adopted Budget
FIRE
2013 BUDGET NARRATIVE
FIRE
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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Fire
415
371
390
Rupture/Explosions
8
8
8
Hazardous Condition
107
145
152
Service Call
438
388
407
Good Intent (response to report of fire / other hazardous conditions)
684
790
830
False Call
533
481
505
Other (miscellaneous request for service)
8
20
21
EMS/Rescue
6257
7150
7500
Investigation
Juvenile Fire Setter Counseling
5
5
5
Investigate and Determine the Cause of the Fires
210
167
200
Accelerant Detection Canine Utilizations (started 1/1/05)
12
6
0
2013 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, carbon monoxide 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
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1180 Fire Chief 1.00 1.00 1.00
4420 Fire Code Inspector (i) 0.00 0.00 2.00
6321 Firefighter 57.00 57.00 55.00
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 (2) 1.00 0.00 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 131 87.00 87.00 86.00
(1) Unfunded vacant position
(2) Fire Training Assistant moved from YV-Tech program to shift Lieutenant position.
(3) 8.00 FTE's funded by Emergency Services (150).
BUDGET SUMMARY
Dept 032 Fire (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
121 Fire Auxiliary $9,961 $10,900 $5,111 $12,235 $11,800 108.3% 96.4%
122 Fire Suppression 7,756,998 8,430,347 6,651,791 8,332,041 8,631,366 102.4% 103.6%
123 Fire Investigation 9,808 24,550 5,626 24,205 204,063 831.2% 843.1%
125 Fire Training 301,382 191,499 140,744 200,548 208,707 109.0% 104.1%
129 Administration 669,438 723,199 581,344 752,533 809,250 111.9% 107.5%
Total Expenditures $8,747,587 $9,380,495 $7,384,616 $9,321,562 $9,865,186 105.2% 105.8%
2 - Fire • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $6,520,414 $6,935,227 $5,456,004 $6,810,021 $7,148,119 103.1% 72.5%
200 Personnel Benefits 1,607,553 1,838,943 1,449,206 1,820,465 2,019,768 109.8% 20.5%
Sub -Total Salaries & Benefits 8,127,967 8,774,170 6,905,210 8,630,486 9,167,887 104.5% 92.9%
300 Supplies 228,222 241,720 185,825 272,120 257,600 106.6% 2.6%
400 Other Svcs & Charges 220,979 247,380 176,456 301,731 274,276 110.9% 2.8%
500 Intgov Svcs/Other Intfnd 0 100 0 100 100 100.0% 0.0%
700 Debt Service 63,941 0 0 0 40,000 n/a 0.4%
900 Intfnd Pymt f/Svcs 106,477 117,125 117,125 117,125 125,324 107.0% 1.3%
Total Expenditures $8,747,586 $9,380,495 $7,384,616 $9,321,562 $9,865,187 105.2% 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, 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.
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 2013, 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 Mark Soptich
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:
2013 Adopted Budget • Fire — 3
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 2012.
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.
SU -121 Fire Auxiliary
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
120 Overtime $0 $0 $300 $300 $0 n/a 0.0%
200 Personnel Benefits
200 Personnel Benefits 0 0 674 1,035 900 n/a 87.0%
280 Clothing &Mise 1,603 1,600 523 1,600 1,600 100.0% 100.0%
Total 1,603 1,600 1,197 2,635 2,500 156.3% 94.9%
350 Small Tools & Equip 1,443 1,500 125 1,500 1,500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 648 800 487 800 800 100.0% 100.0%
480 Repairs &Maintenance 1,198 500 83 500 500 100.0% 100.0%
490 Miscellaneous 1,460 1,500 419 1,500 1,500 100.0% 100.0%
4R0 Reserve Fire Fighters 3,610 5,000 2,500 5,000 5,000 100.0% 100.0%
Total 6,916 7,800 3,489 7,800 7,800 100.0% 100.0%
Total Expenditures - SU 121 $9,962 $10,900 $5,111 $12,235 $11,800 108.3% 96.4%
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).
4 - Fire • 2013 Adopted Budget
Account 120 Overtime - This account provides funding for emergency call back of off-duty
personnel during large scale incidents.
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).
SU -122 Fire Suppression
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $5,404,140 $5,937,232 $4,687,016 $5,684,149 $5,912,368 99.6% 104.0%
120 Overtime 265,778 215,500 183,705 212,500 230,500 107.0% 108.5%
130 Special Pay 92,846 92,765 82,348 90,952 90,344 97.4% 99.3%
140 Retire/Term Ca shout 172,185 107,243 49,033 222,033 173,000 161.3% 77.9%
Total 5,934,949 6,352,740 5,002,102 6,209,634 6,406,212 100.8% 103.2%
200 Personnel Benefits
200 Personnel Benefits 1,420,184 1,609,719 1,297,512 1,587,019 1,744,927 108.4% 109.9%
280 Clothing & Misc 71,318 112,407 64,023 115,007 100,000 89.0% 87.0%
Total 1,491,502 1,722,126 1,361,535 1,702,026 1,844,927 107.1% 108.4%
300 Supplies
310 Office & Oper Supplies 93,621 93,500 88,170 105,500 99,000 105.9% 93.8%
320 Fuel Consumed 74,842 82,500 60,188 82,500 82,500 100.0% 100.0%
350 Small Tools & Equip 22,458 26,951 21,130 36,951 24,500 90.9% 66.3%
Total 190,921 202,951 169,488 224,951 206,000 101.5% 91.6%
400 Other Services & Charges
410 Professional Services 2,000 1,000 2,953 1,000 1,000 100.0% 100.0%
420 Communications 7,656 7,065 12,043 15,885 15,885 224.8% 100.0%
450 Oper Rentals & Leases 646 1,000 392 1,000 1,000 100.0% 100.0%
470 Public Utility Services 98,306 113,365 77,593 112,746 113,742 100.3% 100.9%
480 Repairs & Maintenance 21,677 20,000 11,884 45,000 30,000 150.0% 66.7%
490 Miscellaneous 9,344 10,000 13,801 19,700 12,500 125.0% 63.5%
Total 139,629 152,430 118,666 195,331 174,127 114.2% 89.1%
530 State/Cnty Tax & Assess 0 100 0 100 100 100.0% 100.0%
Total Expenditures - SU 122 $7,757,001 $8,430,347 $6,651,791 $8,332,042 $8,631,366 102.4% 103.6%
Revenues
360 Miscellaneous Revenues
$150 $0 $150 $150 $0 n/a 0.0%
2013 Adopted Budget • Fire - 5
Service Unit 123 — Investigation Fire Chief Mark Soptich
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.
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 2013 projected budget includes
funding for the proposed Fire Inspector positions.
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).
SU -123 Fire Investigation
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $0 $0 $0 $0 $106,411 n/a n/a
120 Overtime 1,862 15,000 3,348 15,000 25,000 166.7% 166.7%
130 Special Pay 69 0 82 100 0 n/a 0.0%
140 Retire/Term Ca shout 228 0 0 0 0 n/a n/a
Total 2,159 15,000 3,430 15,100 131,411 876.1% 870.3%
200 Personnel Benefits
200 Personnel Benefits 457 0 808 355 50,303 n/a n/a
280 Clothing &Mise 0 0 0 0 2,000 n/a n/a
Total 457 0 808 355 52,303 n/a n/a
6 — Fire • 2013 Adopted Budget
300 Supplies
310 Office & Oper Supplies 1,219 2,000 424 2,000 2,000 100.0% 100.0%
320 Fuel Consumed 0 0 0 0 3,000 n/a n/a
350 Small Tools & Equip 4,354 4,600 136 4,000 6,600 143.5% 165.0%
Total 5,573 6,600 560 6,000 11,600 175.8% 193.3%
400 Other Services & Charges
410 Professional Services 1,135 1,200 298 1,000 2,000 166.7% 200.0%
420 Communications 289 350 219 350 1,350 385.7% 385.7%
430 Trans/Training 0 500 0 500 2,500 500.0% 500.0%
490 Miscellaneous 195 900 312 900 2,900 322.2% 322.2%
Total 1,619 2,950 829 2,750 8,750 296.6% 318.2%
Total Expenditures - SU 123 $9,808 $24,550 $5,627 $24,205 $204,064 831.2% 843.1%
Revenues
330 Intergove rnme nta 1 Re v $652 $1,000 $664 $500 $500 50.0% 100.0%
340 Chrgs f/Goods &Services 0 500 0 500 500 n/a n/a
Total Re venue s-SU123 $652 $1,500 $664 $1,000 $1,000 n/a n/a
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. 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).
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.
2013 Adopted Budget • Fire - 7
SU -125 Fire Training
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $196,484 $102,876 $86,218 $102,876 $108,818 105.8% 105.8%
120 Overtime 11,464 4,000 1,340 4,000 4,000 100.0% 100.0%
130 Special Pay 3,359 6,310 2,610 6,310 6,490 102.9% 102.9%
140 Retire/Term Ca shout 2,569 2,000 0 2,000 2,000 100.0% 100.0%
Total 213,876 115,186 90,168 115,186 121,308 105.3% 105.3%
200 Personnel Benefits 43,641 24,278 20,367 24,326 27,532 113.4% 113.2%
300 Supplies
310 Office & Oper Supplies 18,254 16,169 6,317 25,169 24,000 148.4% 95.4%
350 Small Tools & Equip 909 1,500 97 1,500 1,500 100.0% 100.0%
Total 19,163 17,669 6,414 26,669 25,500 144.3% 95.6%
400 Other Services & Charges
410 Professional Services 22,328 28,000 22,796 28,000 25,000 89.3% 89.3%
420 Communications 724 467 292 467 467 100.0% 100.0%
490 Miscellaneous 1,650 5,900 706 5,900 8,900 150.8% 150.8%
Total 24,702 34,367 23,794 34,367 34,367 100.0% 100.0%
Total Expenditures - SU 125 $301,382 $191,500 $140,743 $200,548 $208,707 109.0% 104.1%
Revenues
330 Intergovernmental Re v $54,803 $8,000 $10,499 $10,400 $10,400 130.0% 100.0%
360 Miscellaneous Revenues 0 0 75 0 0 n/a n/a
Total Re venues - SU 125 $54,803 $8,000 $10,574 $10,400 $10,400 130.0% 100.0%
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, Fire Fighters (LEOFF/PERS).
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.
8 - Fire • 2013 Adopted Budget
SU -129 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $366,603 $451,802 $358,375 $463,802 $481,188 106.5% 103.7%
120 Overtime 0 500 1,629 3,000 5,000 ####### 166.7%
140 Retire/Term Ca shout 2,829 0 0 3,000 3,000 n/a 100.0%
Total 369,432 452,302 360,004 469,802 489,188 108.2% 104.1%
200 Personnel Benefits 70,351 90,940 65,298 91,123 92,506 101.7% 101.5%
310 Office & Oper Supplies 11,122 13,000 9,238 13,000 13,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 12,742 2,500 2,546 2,500 2,500 100.0% 100.0%
420 Communications 23,170 25,453 15,636 24,853 24,853 97.6% 100.0%
430 Trans/Training 4,168 12,280 3,329 12,280 12,280 100.0% 100.0%
450 Oper Rentals & Leases 0 700 0 700 700 100.0% 100.0%
480 Repairs & Maintenance 1,306 2,900 1,158 2,900 2,900 100.0% 100.0%
490 Miscellaneous 6,729 6,000 7,009 18,250 6,000 100.0% 32.9%
Total 48,115 49,833 29,678 61,483 49,233 98.8% 80.1%
750 Dbt Svc - Cap Lease/Prin 53,724 0 0 0 35,000 n/a n/a
830 Debt Svc - Ext LIL) - Int 10,218 0 0 0 5,000 n/a n/a
960 Interfund Insurance Svcs 106,477 117,125 117,125 117,125 125,324 107.0% 107.0%
Total Expenditures - SU 129 $669,439 $723,200 $581,343 $752,533 $809,251 111.9% 107.5%
2013 Adopted Budget • Fire - 9
FIRE
2013 BUDGET NARRATIVE
EMERGENCY SERVICES
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 passed for 10 year renewal in November 2014.
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/PERFORMANCE STATISTICS
There are 8.00 Emergency Services FTE's funded through the Fire Fund (032). Performance
Statistics for this fund are also found within the Fire narrative.
BUDGET SUMMARY
Dept 150 Emergency Services
Exp Summary By Service Unit
122 Fire Suppression
126 Emergency Services
645 Interfund Distribution
Total Expenditure s
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
$692,608 $855,130 $609,615 $811,947 $806,873 94.4% 99.4%
329,291 266,900 163,056 272,951 283,050 106.1% 103.7%
100,000 100,000 50,000 100,000 100,000 100.0% 100.0%
$1,121,899 $1,222,030 $822,671 $1,184,898 $1,189,923 97.4% 100.4%
Revenue Summary By Service Unit
699 Gene r a 1 Re venue s
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
10 - Fire • 2013 Adopted Budget
$1,135,400 $1,196,026 $1,125,134 $1,200,026 $1,195,026 99.9% 99.6%
$64,511 $64,553 $78,012 $78,012 $93,141 144.3% 119.4%
13,501 -26,004 302,462 15,129 5,103 -19.6% 33.7%
$78,012 $38,549 $380,474 $93,141 $98,244 254.9% 105.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $738,433 $790,758 $571,171 $756,625 $757,552 95.8% 63.7%
200 Personnel Benefits 160,364 200,529 148,857 197,530 200,031 99.8% 16.8%
Sub -Total Salaries & Benefits 898,797 991,287 720,028 954,155 957,583 96.6% 80.5%
300 Supplies 25,718 31,000 29,297 31,000 31,000 100.0% 2.6%
400 Other Svcs & Charges 1,645 1,930 534 1,930 1,930 100.0% 0.2%
500 Intgov Svcs/Other Intfnd 100,000 100,000 50,000 100,000 100,000 100.0% 8.4%
900 Intfnd Pymt f/Svcs 95,739 97,813 22,813 97,813 99,410 101.6% 8.4%
Total Expenditures $1,121,899 $1,222,030 $822,672 $1,184,898 $1,189,923 97.4% 100.0%
EXPLANATORY NARRATIVE
$1,240,000 -
$1,200,000 -
$1,160,000 -
$1,120,000 -
$1,080,000 -
$1,040,000 -
$1,000,000 -
$960,000
EMERGENCY SERVICES FUND FINANCIAL DATA
III
2008 2009 2010 2011 2012 2013
Actual Actual Actual Actual Estimate Projected
Revenues $1,046,508
$1,048,696
$1,094,657
$1,135,400
$1,200,026
$1,195,026
Expenditures $1,084,313
$1,166,738
$1,093,526
$1,121,899
$1,184,898
��Beg Bal $219,227
$181,422
$63,380
$64,511
$78,012
-i�End Bal $181,422
$63,380
$64,511
$78,012
$93,140
$1,189,923
$93,140
$98,243
$250,000
$200,000
$150,000
$100,000
$50,000
$0
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.
2013 Adopted Budget • Fire -11
SU -122 Fire Suppression
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $505,927 $610,244 $449,703 $576,783 $561,807 92.1% 97.4%
120 Overtime 19,978 40,000 17,502 30,000 40,000 100.0% 133.3%
130 Special Pay 16,252 17,041 13,992 16,840 17,380 102.0% 103.2%
140 Retire/Term Cashout 14,324 11,471 0 15,000 15,000 130.8% 100.0%
Total 556,481 678,756 481,197 638,623 634,187 93.4% 99.3%
200 Personnel Benefits 136,127 176,374 128,419 173,324 172,686 97.9% 99.6%
Total Expenditures - SU 122 $692,608 $855,130 $609,616 $811,947 $806,873 94.4% 99.4%
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 callback.
SU -126 Emergency Services
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $114,341 $105,002 $87,625 $105,002 $110,365 105.1% 105.1%
120 Overtime 12,141 7,000 2,350 7,000 7,000 100.0% 100.0%
130 Special Pay 65 0 0 0 0 n/a n/a
140 Retire/Term Cashout 55,406 0 0 6,000 6,000 n/a 100.0%
Total 181,953 112,002 89,975 118,002 123,365 110.1% 104.5%
200 Personnel Benefits 24,238 24,155 20,438 24,206 27,345 113.2% 113.0%
300 Supplies
310 Office & Oper Supplies 19,240 25,000 24,273 25,000 25,000 100.0% 100.0%
350 Small Tools & Equip 6,478 6,000 5,024 6,000 6,000 100.0% 100.0%
Total 25,718 31,000 29,297 31,000 31,000
400 Other Services & Charges
430 Trans/Training 0 930 0 930 930 100.0% 100.0%
490 Miscellaneous 1,645 1,000 534 1,000 1,000 100.0% 100.0%
Total 1,645 1,930 534 1,930 1,930 100.0% 100.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Lea 75,000 75,000 0 75,000 75,000 100.0% 100.0%
960 Interfund Insurance Sv 20,739 22,813 22,813 22,813 24,410 107.0% 107.0%
Total 95,739 97,813 22,813 97,813 99,410 101.6% 101.6%
Total Expenditures - SU 126 $329,293 $266,900 $163,057 $272,951 $283,050 106.1% 103.7%
12 -Fire • 2013 Adopted Budget
Service Unit 645 - Interfund Distribution
This service unit is EMS money that is directed to communications.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies
$100,000 $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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $64,511 $64,553 $78,012 $78,012 $93,141 144.3% 119.4%
330 Intergovernmental Rev 1,135,350 1,195,726 1,125,141 1,199,726 1,194,726 99.9% 99.6%
360 Miscellaneous Revenues 50 300 -7 300 300 100.0% 100.0%
Total Revenues - SU 699 $1,199,911 $1,260,579 $1,203,146 $1,278,038 $1,288,167 102.2% 100.8%
2013 Adopted Budget • Fire —13
FIRE
2013 BUDGET NARRATIVE
FIRE CAPITAL
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
Exp Summary By Service Unit
122 Fire Suppression
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
$636,989 $347,722 $182,519 $347,722 $569,896
Revenue Summary By Service Unit
124 Communications $7,809 $0 $7,809 $0 $0
125 Fire Training 8,670 0 0 0 0
126 Emergency Services 75,000 75,000 0 75,000 75,000
699 Gene r a 1 Re venue s 702,008 51,072 61,804 85,094 725,750
Total Re venues $793,487 $126,072 $69,613 $160,094 $800,750
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
14 -Fire • 2013 Adopted Budget
163.9% 163.9%
n/a n/a
n/a n/a
100.0% 100.0%
n/a 852.9%
635.2% 500.2%
$253,164 $221,892 $409,661 $409,661 $222,033 100.1% 54.2%
156,497 -221,650 -112,906 -187,628 230,854 -104.2% -123.0%
$409,661 $242 $296,755 $222,033 $452,887 n/a 204.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $19,064 $18,000 $12,006 $18,000 $18,000 100.0% 3.2%
400 Other Svcs & Charges 18,025 67,361 38,461 67,361 50,000 74.2% 8.8%
600 Capital Outlays 617,036 192,402 122,371 192,402 433,500 225.3% 76.1%
700 Debt Service -17,135 69,959 9,681 69,959 68,396 97.8% 12.0%
Total Expenditures $636,990 $347,722 $182,519 $347,722 $569,896 163.9% 100.0%
EXPLANATORY NARRATIVE
$2,300,000 -
$1,800,000 -
$1,300,000 -
$800,000 -
$300,000 -
-$200,000
FIRE CAPITAL FUND FINANCIAL DATA
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Estimate
2013
Projected
- $1,400,000
- $900,000
- $400,000
-$100,000
Revenues $1,259,964
$343,604
$185,387
$793,486
$160,094
$800,750
Expenditures $308,661
$428,181
$1,355,703
$636,989
$347,722
$569,896
��Beg Bal $556,754
$1,508,057
$1,423,480
$253,164
$409,661
$222,033
-i�End Bal $1,508,057
$1,423,480
$253,164
$409,662
$222,033
$452,887
Service Unit 122 - Fire Suppression
Fire Operation Expenditures are itemized in the following table.
Item
Cost
Funding Source
Justification
Mine Safety Appliance
(MSA) Supplies
$12,000
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.
Staff Vehicle and MDC
Replacement
$433,500
Fire Capital Funds
122 - M & E
These funds will be used to replace machinery
and equipment.
Fire Engine / Pumper /
Capital Lease Debt
Service
$68,396
Fire capital Funds
10 year lease program for fire apparatus
replacement. (Issue date -03/15/2011, Maturity
date -12/01/2020, Interest rate - 3.01762%)
Total
$569,896
2013 Adopted Budget • Fire -15
SU -122 Fire Suppression
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
300 Supplies
310 Office & Oper Supplies $11,368 $12,000 $11,633 $12,000 $12,000 100.0% 100.0%
350 Small Tools & Equip 7,695 6,000 372 6,000 6,000 100.0% 100.0%
Total 19,063 18,000 12,005 18,000 18,000 100.0% 100.0%
480 Repairs & Maintenance 18,025 67,361 38,461 67,361 50,000 74.2% 74.2%
600 Capital Outlays
630 Impr Other Than Bldg 3,411 104,649 93,210 104,649 0 0.0% 0.0%
640 Machinery & Equip 613,625 87,753 29,161 87,753 433,500 494.0% 494.0%
Total 617,036 192,402 122,371 192,402 433,500 225.3% 225.3%
750 Dbt Svc - Cap Lease/Prin 0 50,598 0 50,598 52,116 103.0% 103.0%
800 Debt Svc - Interest
810 Debt Svc - Interest -23,153 0 0 0 0 n/a n/a
830 Debt Svc - Ext LID/Int 6,017 19,361 9,681 19,361 16,280 84.1% 84.1%
Total -17,136 19,361 9,681 19,361 16,280 84.1% 84.1%
Total Expenditures - SU 122 $636,988 $347,722 $182,518 $347,722 $569,896 163.9% 163.9%
Service Units 125,126 And 699 - General Revenues
Revenues are detailed in the following table.
2012 2013
2011 Amended Proposed
Description Actual Budget Budget
Capital Component of Reimbursements f/Other Agencies (i.e. response $39,243 $34,500 $34,500
to State fires)
Interest from Investments 3,000 0 0
Lease Revenue from YPAC 16,472 16,572 0
Sale of Salvage/Fixed Assets 16,445 34,022 316,250
Capital Lease - Fire Apparatus 576,847 0 0
Transfer from First 1/4% Real Estate Excise Tax (REET 1) 50,000 0 0
Total - 699 General Revenues $702,007 $85,094 $350,750
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -125 Fire Training Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $8,670 $0 $0 $0 $0 n/a n/a
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -126 Emergency Services Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $75,000 $75,000 $0 $75,000 $75,000 100.0% 100.0%
16 - Fire • 2013 Adopted Budget
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $253,164 $221,892 $409,661 $409,661 $222,033 100.1% 54.2%
330 Intergovernmental Rev 39,243 34,500 31,610 34,500 34,500 100.0% 100.0%
360 Miscellaneous Revenues 20,917 16,572 24,072 44,472 0 0.0% 0.0%
390 Other Financing Sources 641,847 0 6,122 6,122 691,250 n/a n/a
Total Revenues - SU 699 $955,171 $272,964 $471,465 $494,755 $947,783 347.2% 191.6%
2013 Adopted Budget • Fire —17
18 — Fire • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
WASTEWATER OPERATING FUND
Utilities & Engineering Director
Wastewater Division Manager
Debbie Cook
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 currently in process will also address new regulatory and environmental issues. 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 in which the City will be required to relocate its outfall. 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 in 2011.
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. Several
2013 Adopted Budget • Utilities & Engineering —1
capital projects began construction in 2012 which has drawn down the end fund balance for
Wastewater Facility Project Fund 478 and is scheduled to continue through 2013 and 2014.
The 2013 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 2013 budget is dependent upon proposals from the recent rate study previously
approved by City Council including a rate increase of 5.1% in 2013 and the implementation of a
2011 Policy Issue to obtain a revenue bond in early 2013 for Fund 478.
$30
$25
$20
o $15
$10
$s
WASTEWATER FINANCIAL PLAN
(TEN YEAR REVIEW) *
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
L_4TotaI Utility financial
obligations
- Revenues Including
Rate Adjustment
- Revenues Under
Existing Rates
* Rate Study conducted in 2011 by Financial Consulting Solutions Group, Inc (FCS) recommended an annual rate
adjustment of 5.1% for 2012-2019 followed by 3% in 2020.
In conjunction with this Budget, there are three Budgeted Major Policy Issues.
➢ WWTP Security Upgrade - increase the security of the WWTP while enhancing the
aesthetics along the Greenway Trail in preparation of the Gap -to -Gap Levee Setback Project.
➢ Asset Management Software - to effectively manage the City's Utility assets providing an
opportunity to track and increase asset life, prevent and predict equipment failures;
lowering the total cost of maintenance saving public money.
➢ Biosolids Screen Project - for the City to remain in compliance with the new biosolids
regulations with the Department of Ecology by reducing the current screen size of 1/4 -inch
down to 3/8 -inch; reducing the amount of contaminants (foreign objects) entering the
biosolids process.
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 have decreased the past few years due to the slowdown of
new development. These revenues are received into the 2013 Operating Budget Fund 473, and then
transferred to capital funds 476 and 478.
2 — Utilities & Engineering • 2013 Adopted Budget
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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Million Gallons/Yr. Pumped
940
940
1,056
Yakima
439.93
400
400
Union Gap
186.44
250
250
Total Million Gallons/Yr. Pumped
626.37
650
650
Pumping Costs
$76,660
$81,160
$83,089
Cost Per Million Gallons Pumped
$122
$125
$128
Billion Gallons/Yr. Treated
3.541
3.6
3.6
Laboratory Tests/Month
940
940
1,056
Permitted Hydraulic Capacity (average day peak month)
21.5
21.5
21.5
Average Day Peak Month
11.2
10.9
11.0
Percent of Permit Capacity
52%
51%
51%
Peak Day
12.85
12.56
13.0
Pounds of Organic Pollutants Treated (BOD)
11,363,082
10,000,000
12,000,000
Permitted BOD Loading (Average Day/Max. Month)
53,400
53,400
53,400
Actual Load Average Day/Max. Month
41,063
34,610
40,000
Percent of Permit Capacity
77%
65%
75%**
Pounds of Total Suspended Solids (TSS)
8,727,269
7,800,000
9,000,000
Permitted Suspended Solids Loading (Avg Day/Max Month)
38,600
38,600
38,600
Actual Load Average Day/Max. Month
29,548
21,000
30,000
Percent of Permit Capacity
77%
54%
78%
Biosolids (Dry Tons)
1,711
1,584
1,600
Treatment Costs
$5,910,556
$6,310,572
$6,729,714
Total Facility Debt Service & Cash Contribution for Capital (2)
4,562,996
2,357,406
4,034,440
2013 Adopted Budget • Utilities & Engineering - 3
Capital Projects
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Flow Treated (mg)
3,541
3,600
3,600
Cost Per Million Gallons Treated('
$1,669
$1,753
$1,869
(1) Total Cost per Million Gallons Treated includes actual treatment costs plus
Capital Projects, and Reserve Contribution Determination. In 2012, 1e of 0
treated 4.68 gallons of wastewater.
(2) Increased loading is anticipated in 2013 due to extended Del Monte season.
reduced with new Upflow Anaerobic Sludge Blanket (UASB) process
AUTHORIZED PERSONNEL
Class
Code Position Title
1272 Wastewater Manager
4240 Instrument Technician
7123 Department Assistant III (9
8241 Industrial Maintenance Mechanic
8242 Preventive Maintenance Technician
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
11102 Utility Engineer
12201 Industrial Maintenance Supervisor
13201 Wastewater Maintenance Supervisor
15101 Assistant Wastewater Manager
15102 WWTP Process Control Supervisor
15103 WWTP Chief Operator
15104 Pretreatment Supervisor
15301 Lab Coordinator
Total Budgeted Personnel (2)
2011
Actual
Debt Service, Cash Contributions for
perations and Maintenance Resources
Loadings from industrial waste will be
1.00
1.00
2.00
4.00
1.00
7.00
8.00
2.50
3.00
2.00
1.00
1.00
1.00
13.00
9.00
3.00
1.00
1.00
1.00
1.00
4.00
1.00
1.00
69.50
2012
Amended
Budget
1.00
1.00
1.50
4.00
1.00
7.00
8.00
2.50
3.00
2.00
1.00
1.00
1.00
13.00
9.00
3.00
1.00
1.00
1.00
1.00
4.00
1.00
1.00
2013
Proposed
Budget
1.00
1.00
1.50
4.00
1.00
7.00
8.00
2.50
3.00
2.00
1.00
1.00
1.00
13.00
9.00
3.00
1.00
1.00
1.00
1.00
4.00
1.00
1.00
69.00 69.00
(1) Position downgraded from full-time to part-time in 2012.
(2) Wastewater funds 2.75 FTE's in Engineering (041), .1.5 FTE in Codes (022), and .4 FTE in Water (474). 7.165 FTE's are
funded by Stormwater.
4 - Utilities & Engineering • 2013 Adopted Budget
BUDGET SUMMARY
Dept 473 Sewer Operating (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
211 Wastewater Collection $5,056,384 $6,473,356 $4,945,563 $6,615,023 $7,209,796 111.4% 109.0%
215 Rudkin Road 76,660 81,160 63,803 81,305 83,089 102.4% 102.2%
232 Wastewater Treatment 5,910,556 6,310,572 4,538,512 6,258,937 6,729,714 106.6% 107.5%
233 Wastewater Pre-Treatmer 827,484 876,076 727,201 905,353 951,182 108.6% 105.1%
234 Industrial Waste 0 0 0 39 0 n/a 0.0%
645 Interfund Distribution 6,573,934 5,695,976 3,081,926 5,432,205 4,543,431 79.8% 83.6%
Total Expenditures $18,445,018 $19,437,140 $13,357,005 $19,292,862 $19,517,212 100.4% 101.2%
Revenue Summary By Service Unit
211 Wastewater Collection $12,837,777 $15,500,926 $13,271,453 $16,044,443 $16,858,589 108.8% 105.1%
215 Rudkin Road 31,165 23,800 10,829 23,800 23,800 100.0% 100.0%
218 Capital Improvement 470,850 350,000 633,857 500,000 500,000 142.9% 100.0%
232 Wastewater Treatment 1,933,592 2,211,593 1,894,892 2,272,093 2,272,093 102.7% 100.0%
233 WW Pre -Treatment 682,183 695,530 753,437 699,530 723,680 104.0% 103.5%
645 Interfund Distribution 232,939 232,939 132,939 232,939 274,554 117.9% 117.9%
699 General Revenues 5,918 1,200 13,466 11,943 1,200 100.0% 10.0%
Total Revenues $16,194,424 $19,015,988 $16,710,873 $19,784,748 $20,653,916 108.6% 104.4%
Fund Balance
Beginning Balance $2,625,444 $1,362,894 $374,849 $374,849 $866,735 63.6% 231.2%
Revenues Less Expenditures -2,250,594 -421,151 3,361,634 491,885 1,136,704 -269.9% 231.1%
Ending Balance $374,850 $941,743 $3,736,483 $866,734 $2,003,439 212.7% 231.1%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $3,692,916 $3,833,318 $2,949,196 $3,621,346 $3,971,124 103.6% 20.3%
200 Personnel Benefits 1,325,100 1,414,610 1,079,968 1,373,118 1,613,597 114.1% 8.3%
Sub -Total Salaries & Benefits 5,018,016 5,247,928 4,029,164 4,994,464 5,584,721 106.4% 28.6%
300 Supplies 692,783 737,240 481,582 840,026 954,500 129.5% 4.9%
400 Other Svcs & Charges 1,318,424 1,575,813 911,915 1,577,411 1,613,902 102.4% 8.3%
500 Intgov Svcs/Other Intfnd 8,061,331 8,492,687 5,067,638 8,566,173 7,719,254 90.9% 39.6%
600 Capital Outlays 176,403 155,000 52,229 155,000 255,000 164.5% 1.3%
700 Debt Service 812,629 806,615 794,000 807,032 948,177 117.6% 4.9%
900 Intfnd Pymt f/Svcs 2,365,431 2,421,858 2,020,478 2,352,758 2,441,658 100.8% 12.5%
Total Expenditure s $18,445,017 $19,437,141 $13,357,006 $19,292,864 $19,517,212 100.4% 100.0%
2013 Adopted Budget • Utilities & Engineering - 5
EXPLANATORY NARRATIVE
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
WASTEWATER OPERATING FUND FINANCIAL DATA
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Estimate
2013
Proposed
Revenues $16,363,569
$17,307,692
$18,030,230
$16,194,423
$19,784,748
"M Expenditures $16,646,483
$16,867,157
$17,574,185
$18,445,018
$19,292,863
lt,BegBal $2,011,778
$1,728,864
$2,169,399
$2,625,444
$374,849
End Bal $1,728,864
$2,169,399
$2,625,444
$374,849
$1,362,893
$20,653,916
$19,517,212
$866,734
$2,003,438
Utility Tax
12.3%
$2,263,900
WASTEWATER OPERATING FUND
2013 budget — $19,517,212
Interfund
11.5%
$2,118,522
Capital Transfer
16.9%
$3,102,850
Debt Service
14.1%
$2,593,126
6 — Utilities & Engineering • 2013 Adopted Budget
O& M
45.3%
$8,337,429
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
Service Unit 211- Wastewater Collection
The tasks assigned to collection system personnel include: cleaning and maintaining over 335 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 has 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 October 2012, staff cleaned a total of 1,077,236 feet of pipe (hydro cleaned 949,147 ft.,
rodded 128,089 ft.). Staff will achieve the "minimum" number of feet of pipe by year end.
Another important function of the Collection Crew is to respond to emergency call -outs after-hours.
Thus far during 2012, there have been 11 emergency call outs that were determined to be the City's
responsibility, and were attributed to grease, roots, and rags. This is an increase of 6 emergency
call -outs as reported in 2011. In addition, crews responded to 47 emergency call outs this year that
were determined to be the customer's responsibility, all of which were caused by plugged laterals.
The ongoing 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
126,210 lineal feet of pipe has been televised in 2012 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, 1,840 feet has been televised for new construction inspections, 699 feet for stormwater
drainage, and 662 for irrigation. The camera utilized for the "condition assessment" of the
wastewater collection system was put into service in July of this year and has already scanned and
assessed over 70,000 feet of pipe; allowing the City to begin prioritizing repair/replacement projects
to reduce "emergency repairs." This work will be associated with the proposed Policy Issue for
"Asset Management Software."
Observation's reported for repair:
Broken pipe 67
Cracked pipe 352
Manhole (inflow and infiltration issue) 2
2013 Adopted Budget • Utilities & Engineering — 7
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 cementitious 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. The following work was completed:
Locate and raised 31
Channel work 34
Replace w/ locking lid & ring 15
Replace lid only 5
Replace lid and ring 5
Cure -in -Place Pipe Repair 5
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.
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 211 Wastewater Collection Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $1,103,159 $1,241,179 $933,933 $1,127,421 $1,333,267 107.4% 118.3%
120 Overtime 5,011 12,000 7,470 12,000 12,000 100.0% 100.0%
130 Special Pay 5,300 8,327 8,448 11,327 7,696 92.4% 67.9%
140 Retire/Term Ca shout 55,572 0 0 0 10,000 n/a n/a
Total 1,169,042 1,261,506 949,851 1,150,748 1,362,963 108.0% 118.4%
200 Personnel Benefits
200 Personnel Benefits 462,400 483,664 360,101 479,380 578,684 119.6% 120.7%
280 Clothing &Mise 1,816 2,500 335 3,000 3,000 120.0% 100.0%
Total 464,216 486,164 360,436 482,380 581,684 119.6% 120.6%
8 — Utilities & Engineering • 2013 Adopted Budget
300 Supplies
310 Office & Oper Supplies
320 Fuel Consumed
350 Small Tools & Equip
3G0 Grouting Chemicals
Total
400 Other Services & Charges
410 Professional Services
420 Communications
430 Transportation/Training
440 Advertising
450 Oper Rentals & Leases
470 Public Utility Services
480 Repairs & Maintenance
490 Miscellaneous
Total
500 Intergovernmental Svcs
530 State/Cnty Tax/Assess
540 Interfund Tax/Assess
Total
640 Machinery & Equipment
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls
960 Interfund Insurance Svc
990 Interfund Admin Chrgs
Total
Total Expenditures - SU 211
42,483 54,214 56,424 60,000 75,000 138.3% 125.0%
75,740 53,000 53,259 80,000 80,000 150.9% 100.0%
920 2,500 1,684 2,500 2,500 100.0% 100.0%
0 20,000 0 20,000 30,000 150.0% 150.0%
119,143 129,714 111,367 162,500 187,500 144.5% 115.4%
9,840 8,500 1,674 8,500 8,500 100.0% 100.0%
6,139 5,035 3,789 5,660 5,660 112.4% 100.0%
1,817 1,800 569 1,800 1,800 100.0% 100.0%
265 300 0 300 300 100.0% 100.0%
0 2,000 0 2,000 2,000 100.0% 100.0%
24,533 36,000 17,430 27,225 28,024 77.8% 102.9%
4,283 16,000 10,501 16,000 16,000 100.0% 100.0%
4,066 5,900 4,263 7,200 7,200 122.0% 100.0%
50,943 75,535 38,226 68,685 69,484 92.0% 101.2%
122,143 132,900 100,581 132,900 132,900 100.0% 100.0%
1,888,297 3,086,426 2,371,459 3,384,000 3,562,000 115.4% 105.3%
2,010,440 3,219,326 2,472,040 3,516,900 3,694,900 114.8% 105.1%
3,805 50,000 24,440 50,000 50,000 100.0% 100.0%
194,708 184,450 154,084 184,450 177,335 96.1% 96.1%
348,279 383,107 383,107 383,107 409,924 107.0% 107.0%
695,808 683,554 452,012 616,254 676,005 98.9% 109.7%
1,238,795 1,251,111 989,203 1,183,811 1,263,264 101.0% 106.7%
$5,056,384 $6,473,356 $4,945,563 $6,615,024 $7,209,795 111.4% 109.0%
Revenues
340 Chrgs f/Goods & Services $13,130,803
360 Miscellaneous Revenues 163,243
380 Nonrevenues -456,269
Total Revenues - SU 211 $12,837,777
$15,490,426 $13,263,277 $16,033,943 $16,848,089 108.8% 105.1%
10,500 8,176 10,500 10,500 100.0% 100.0%
0 0 0 0 n/a n/a
$15,500,926 $13,271,453 $16,044,443 $16,858,589 108.8% 105.1%
Service Unit 215 - Rudkin Road Pump Station
Through September 2012, total flow at Rudkin Road remains the same from last year. For budget
purposes, the Wastewater Division projects no change for total flow from 2012 to 2013. 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.
2013 Adopted Budget • Utilities & Engineering - 9
SU - 215 Rudkin Road
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $17,103 $17,650 $13,967 $18,197 $17,682 100.2% 97.2%
120 Overtime 985 1,600 911 1,600 1,600 100.0% 100.0%
130 Special Pay 0 0 102 100 100 n/a 100.0%
140 Retire/Term Cashout 0 0 0 0 1,000 n/a n/a
Total 18,088 19,250 14,980 19,897 20,382 105.9% 102.4%
200 Personnel Benefits 6,386 6,624 5,525 7,113 7,390 111.6% 103.9%
310 Office & Oper Supplies 3,905 2,500 641 2,500 2,500 100.0% 100.0%
400 Other Services & Charges
420 Communications 0 117 73 117 117 100.0% 100.0%
470 Public Utility Services 17,870 20,026 13,193 19,035 19,320 96.5% 101.5%
480 Repairs & Maintenance 0 500 0 500 500 100.0% 100.0%
Total 17,870 20,643 13,266 19,652 19,937 96.6% 101.5%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 1,934 1,666 1,388 1,666 1,482 89.0% 89.0%
960 Interfund Insurance Svc 14,215 15,637 15,637 15,637 16,731 107.0% 107.0%
990 Interfund Admin Chrgs 14,263 14,841 12,367 14,841 14,667 98.8% 98.8%
Total 30,412 32,144 29,392 32,144 32,880 102.3% 102.3%
Total Expenditures - SU 215 $76,661 $81,161 $63,804 $81,306 $83,089 102.4% 102.2%
Revenues
340 Chrgs f/Goods & Services $31,165 $23,800 $10,829 $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), and/or to the 478 Fund (Wastewater
Facility Project).
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
370 Prop/Trust Gains & Other $470,850 $350,000 $633,857 $500,000 $500,000 142.9% 100.0%
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
10 - Utilities & Engineering • 2013 Adopted Budget
discussed in the 2004 Facility Plan. During 2011, the average daily flow during the peak month
(September) was 11.33- mgd and the highest daily flow being 12.85- mgd occurring on May 15th. It
is too early to capture the 2012 average day peak month and the highest daily flow. However, we
anticipate the trend to continue in 2013 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 September 2012, total flow to the facility is down 5.9% from 2011. During this same time
period both Biochemical Oxygen Demand (BOD) and Total Suspended Solids (TSS) levels have
decreased by 9.3% and 13.0% respectively.
To help reduce operational and capital project costs, the Wastewater Division is currently installing
an anaerobic bio -reactor to treat high strength wastewater from local industrial fruit processors by
mid- 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 2011 actual,
projected 2012, and estimated 2013 percent allocations are indicated on the following table.
Million Gallons Treated (Total)
Yakima (%)
Union Gap (%)
Terrace Heights (%)
BOD Treated (lbs.) (Includes Dry Matter)
Yakima (%)
Union Gap (%)
Terrace Heights (%)
TSS Treated (lbs.) (Includes Dry Matter.)
Yakima (%)
Union Gap (%)
Terrace Heights (%)
2011 2012 2013
Actual Projected Estimated
3,541 3,600 3,600
88.6% 88.5% 88.3%
5.4% 5.4% 5.6%
6.1% 6.1% 6.1%
11, 363, 082 10, 000, 000 12, 000, 000
93.4% 92.4% 93.6%
3.2% 3.6% 3.0%
3.4% 4.1% 3.5%
8,727,269 7,800,000 9,000,000
94.3% 92.2% 92.9%
2.5% 3.4% 3.1%
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 2011 actual cost distribution for
each entity along with the total estimated 2012 and projected 2013 Debt service and Cash
Contribution for Capital Improvement Projects.
2013 Adopted Budget • Utilities & Engineering -11
SHARED DEBT SERVICE
Estimated Projected 2011 Actual
2012 2013 Union Terrace
Total Total Yakima Gap Heights
Allocation, % 87.9% 8.1% 4.0%
Treatment Debt Service $2,162,135 $2,252,940 $2,516,748 $150,886 $74,512
Treatment Cash Contribution 181,500 1,781,500 1,699,850 81,000 40,000
Total $2,343,635 $4,034,440 $4,216,598 $231,886 $114,512
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.
12 — Utilities & Engineering • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 232 Wastewater Treatment Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $1,916,666 $2,021,754 $1,536,279 $1,899,644 $2,013,185 99.6% 106.0%
120 Overtime 57,065 65,000 43,130 65,000 65,000 100.0% 100.0%
130 Special Pay 0 36 8,033 3,000 0 0.0% 0.0%
140 Retire/Term Ca shout 76,720 0 17,901 17,901 30,000 n/a 167.6%
Total 2,050,451 2,086,790 1,605,343 1,985,545 2,108,185 101.0% 106.2%
200 Pe rs onne 1 Be ne fits
200 Pe rs onne l Be ne fits 696,947 750,343 577,434 715,085 832,888 111.0% 116.5%
280 Clothing & Misc 3,505 2,500 801 2,500 2,500 100.0% 100.0%
Total 700,452 752,843 578,235 717,585 835,388 111.0% 116.4%
300 Supplie s
310 Office & Oper Supplies 312,307 312,526 209,743 312,526 350,000 112.0% 112.0%
320 Fuel Consumed 20,230 27,000 10,943 27,000 27,000 100.0% 100.0%
350 Small Tools & Equip 11,540 10,000 9,651 20,000 20,000 200.0% 100.0%
3B0 Chemicals 33,075 40,000 13,993 40,000 50,000 125.0% 125.0%
3C0 Chemicals 179,536 200,000 116,876 260,000 300,000 150.0% 115.4%
Total 556,688 589,526 361,206 659,526 747,000 126.7% 113.3%
400 Other Services & Charges
410 Professional Services 65,473 62,915 53,002 62,915 60,000 95.4% 95.4%
420 Communications 18,082 17,334 12,444 18,557 18,557 107.1% 100.0%
430 Transportation/Training 6,599 6,000 5,176 6,000 6,000 100.0% 100.0%
440 Advertising 228 500 362 1,000 1,000 200.0% 100.0%
450 Oper Rentals & Leases 1,852 3,000 60 3,000 3,000 100.0% 100.0%
470 Public Utility Services 792,466 887,579 588,671 893,820 914,783 103.1% 102.3%
480 Repairs & Maintenance 229,272 350,000 72,072 350,000 350,000 100.0% 100.0%
490 Miscellaneous 21,279 28,500 19,105 26,000 33,500 117.5% 128.8%
4D0 DOE W/W Dschrg Pmt 82,171 85,700 95,103 95,104 105,000 122.5% 110.4%
Total 1,217,422 1,441,528 845,995 1,456,396 1,491,840 103.5% 102.4%
500 Intergovernmental Service s
530 State/Cnty Tax/Assess 199,560 250,100 184,925 250,100 250,100 100.0% 100.0%
550 Interfund Subsidies 0 35,000 0 35,000 35,000 100.0% 100.0%
Total 199,560 285,100 184,925 285,100 285,100 100.0% 100.0%
640 Machinery & Equipment 172,598 100,000 27,789 100,000 200,000 200.0% 200.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 117,925 104,890 87,408 104,890 95,958 91.5% 91.5%
960 Interfund Insurance Svc 305,633 336,196 336,196 336,196 359,730 107.0% 107.0%
990 Interfund Admin Chrgs 589,825 613,699 511,415 613,699 606,513 98.8% 98.8%
Total 1,013,383 1,054,785 935,019 1,054,785 1,062,201 100.7% 100.7%
Total Expenditures - SU 232 $5,910,554 $6,310,572 $4,538,512 $6,258,937 $6,729,714 106.6% 107.5%
Revenues
340 Chrgs f/Goods & Services $1,846,221 $2,128,216 $1,816,715 $2,188,716 $2,188,716 102.8% 100.0%
360 Miscellaneous Revenues 9,193 5,200 0 5,200 5,200 100.0% 100.0%
370 Prop/Trust Gains & Other 78,177 78,177 78,177 78,177 78,177 100.0% 100.0%
Total Revenues - SU 232 $1,933,591 $2,211,593 $1,894,892 $2,272,093 $2,272,093 102.7% 100.0%
2013 Adopted Budget • Utilities & Engineering -13
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 above all, 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, 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 and regulates 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 2012 the Pretreatment Program performed
compliance inspections on 24 of the 26 SIU's. In addition, each SIU is required to be sampled a
minimum of once per year by the City in accordance with the City's NPDES permit. Year -to date,
the Pretreatment Program has sampled and inspected approximately 420 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 FOG Program focuses on educating and reinforcing best
management practices with food service establishment personnel, particularly with the managers.
Wastewater discharges are sampled for FOG to ensure grease traps or oil interceptors are being
cleaned on a regular basis and that FOG concentrations do not exceed the local discharge limit of
100 mg/L. 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 with the food service establishments. In addition, there
has been a reduction in the number of FOG violations issued to food service establishments;
decreasing operating costs for the Wastewater Division.
14 — Utilities & Engineering • 2013 Adopted Budget
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
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
determining appropriate enforcement actions to implement towards violators of the Sewer Use and
Pretreatment Regulations.
The City's NPDES permit also requires Whole Effluent Toxicity (WET) tests. Chronic WET testing
is conducted on the treated effluent being discharged to the Yakima River during spring/summer to
measure survival and reproduction of the test species Ceriodaphnia dubia and summer/fall to
measure survival and growth of the test species Pimephales promelas. An outside Lab is
contracted to conduct such tests as required by the City's NPDES permit.
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 outside lab fees associated with Whole Effluent Toxicity (WET) testing of the effluent.
Account 440 Advertising - This line item provides required legal advertising for public notices of
permits issued to the industries by the City.
SU - 233 WW Pre -Treatment
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $454,334 $464,272 $378,271 $463,336 $467,774 100.8% 101.0%
120 Overtime 1,003 1,500 385 1,500 1,500 100.0% 100.0%
130 Special Pay 0 0 366 320 320 n/a 100.0%
140 Retire/Term Ca shout 0 0 0 0 10,000 n/a n/a
Total 455,337 465,772 379,022 465,156 479,594 103.0% 103.1%
200 Personnel Benefits
200 Personnel Benefits 153,873 168,479 135,820 165,539 188,635 112.0% 114.0%
280 Clothing &Mise 172 500 -49 500 500 100.0% 100.0%
Total 154,045 168,979 135,771 166,039 189,135 111.9% 113.9%
2013 Adopted Budget • Utilities & Engineering —15
SU - 233 WW Pre -Treatment
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
300 Supplies
310 Office & Oper Supplies 6,487 8,000 4,929 8,000 10,000 125.0% 125.0%
320 Fuel Consumed 6,560 7,000 3,439 7,000 7,000 100.0% 100.0%
350 Small Tools & Equip 0 250 0 250 250 100.0% 100.0%
3C0 Chemicals 0 250 0 250 250 100.0% 100.0%
Total 13,047 15,500 8,368 15,500 17,500 112.9% 112.9%
400 Other Services & Charges
410 Professional Services 28,088 30,000 12,264 25,000 25,000 83.3% 100.0%
420 Communications 1,662 2,857 1,349 2,390 2,390 83.7% 100.0%
430 Transportation/Training 0 1,000 0 1,000 1,000 100.0% 100.0%
440 Advertising 924 1,500 0 1,500 1,500 100.0% 100.0%
480 Repairs & Maintenance 0 750 0 750 750 100.0% 100.0%
490 Miscellaneous 1,513 2,000 817 2,000 2,000 100.0% 100.0%
Total 32,187 38,107 14,430 32,640 32,640 85.7% 100.0%
540 Interfund Taxes & Assess 90,026 98,900 122,747 139,000 144,000 145.6% 103.6%
640 Machinery & Equipment 0 5,000 0 5,000 5,000 100.0% 100.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 13,134 12,330 10,276 12,330 11,864 96.2% 96.2%
960 Interfund Insurance Svc 3,555 3,910 3,910 3,910 4,184 107.0% 107.0%
990 Interfund Admin Chrgs 66,152 67,578 52,678 65,778 67,265 99.5% 102.3%
Total 82,841 83,818 66,864 82,018 83,313 99.4% 101.6%
Total Expenditures - SU 233 $827,483 $876,076 $727,202 $905,353 $951,182 108.6% 105.1%
Revenues
320 Licenses And Permits $682,183 $695,530 $753,437 $699,530 $723,680 104.0% 103.5%
Service Unit 234 - Industrial Waste
The following table details the changes that have occurred in this account from 2011 through the
proposed 2013 budget.
SU - 234 Industrial Waste
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous
$0 $0 $0 $39 $0 n/a 0.0%
Service Unit 645 - Interfund Distribution
The following table details the changes that have occurred in this account from 2011 through the
proposed 2013 budget:
16 - Utilities & Engineering • 2013 Adopted Budget
2012 2013
2011 Year -End Proposed
Actual Estimate Budget
Operating Transfer to Capital (476 / 478) $2,615,000 $2,250,000 $1,100,000
Connection Charge Transfer (476 / 478) 470,850 350,000 500,000
Terrace Heights Debt Coverage Contribution (9 (478) 40,000 60,000 60,000
Union Gap Debt Coverage Contribution (9 (478) 81,000 121,500 121,500
Operating Transfer for Utility Services System (392) 120,000 0 0
Wastewater Treatment Plant Reserve (472) 131,850 131,850 131,850
Total $3,458,700 $2,913,350 $1,913,350
(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 2013
2011 Year -End Proposed Maturity
Actual Estimate Budget Date
Revenue Bonds
2008 Wastewater/Water (refunding 1998) $499,769 $0 $0 09/01/2012
2003 Wastewater Series A & B 1,348,707 1,272,769 1,158,544 11/01/2023
2008 Wastewater 411,613 413,413 413,413 11/01/2027
Intergovernmental Loans
Sewer Collection System Improvements 62,657 62,349 0 7/01/2013
1994 Wastewater Facility Rehabilitation 174,768 173,917 172,211 7/01/2013
1994 Wastewater Collection System Improvement 42,331 42,126 41,717 7/01/2014
1995 Headworks/Digester Rehabilitation 170,726 169,910 168,277 7/01/2015
1995 King Street Collection System 12,211 12,153 12,036 7/01/2015
2001 Fruitvale Neighborhood Water Wastewater Project 81,700 81,507 81,119 7/01/2021
2005 River Road - 16th to 40th Ave 133,254 132,944 132,322 7/01/2025
2007 Ultra Violet Disinfection 136,564 131,709 130,493 7/01/2027
1992 Fruitvale Canal Wasteway Transfer 16,875 0 0 7/01/2012
1995 Fair Avenue Improvements Transfer 25,641 25,641 25,641 7/01/2015
Railroad Grade Separation Stormwater Loan (1,580) 0 84,306
2012 IW Reactor, Pump station & NE Power Distribution 0 417 210,002 9/01/2031
Total $3,115,235 $2,518,855 $2,630,081
2013 Adopted Budget • Utilities & Engineering -17
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
500 Intergovernmental Service s
550 Interfund Subsidies $5,126,939 $4,392,720 $2,262,285 $4,068,032 $2,888,113 65.7% 71.0%
560 Interfund Transfers 42,516 25,641 25,641 25,641 25,641 100.0% 100.0%
5C0 Conn Charge Trns 470,850 350,000 0 350,000 500,000 142.9% 142.9%
5T0 Debt Cov Trns TH 40,000 40,000 0 60,000 60,000 150.0% 100.0%
5U0 Debt Cov Trns UG 81,000 81,000 0 121,500 121,500 150.0% 100.0%
Total 5,761,305 4,889,361 2,287,926 4,625,173 3,595,254 73.5% 77.7%
780 Intergovernmental Loans 771,455 771,456 771,455 771,456 909,726 117.9% 117.9%
830 Debt Svc - Ext LTD - Int 41,174 35,159 22,545 35,576 38,451 109.4% 108.1%
Total Expenditure s - SU 645 $6,573,934 $5,695,976 $3,081,926 $5,432,205 $4,543,431 79.8% 83.6%
Revenues
380 Nonrevenues
390 Other Financing Sources
Total Re venue s - SU 645
$32,939 $32,939 $32,939 $32,939 $32,939 100.0% 100.0%
200,000 200,000 100,000 200,000 241,615 120.8% 120.8%
$232,939 $232,939 $132,939 $232,939 $274,554 117.9% 117.9%
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance 2,625,444 1,362,894 374,849 374,849 866,735 63.6% 231.2%
360 Miscellaneous Revenues 5,918 1,200 6,912 6,300 1,200 100.0% 19.0%
390 Other Financing Sources 0 0 6,554 5,643 0 n/a 0.0%
Total Revenue s - SU 699 $2,631,362 $1,364,094 $388,315 $386,792 $867,935 63.6% 224.4%
18 - Utilities & Engineering • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
WASTEWATER CAPITAL RESERVE
Utilities & Engineering Director
Wastewater Division Manager
Debbie Cook
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 Cap Rsv (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
218 Capital Improvement $42,261 $50,000 $8,600 $50,000 $50,000 100.0% 100.0%
Revenue Summary By Service Unit
238 Capital Improvement
645 Interfund Distribution
699 General Revenues
Total Revenues
$20,443 $18,150
131,850 131,850
500 500
$15,393 $18,150 $18,150 100.0% 100.0%
131,850 131,850 131,850 100.0% 100.0%
0 500 500 100.0% 100.0%
$152,793 $150,500 $147,243 $150,500 $150,500 100.0% 100.0%
Fund Balance
Beginning Balance $628,016 $728,516 $738,547 $738,547 $839,047 115.2% 113.6%
Revenues Less Expenditures 110,531 100,500 138,643 100,500 100,500 100.0% 100.0%
Ending Balance $738,547 $829,016 $877,190 $839,047 $939,547 113.3% 112.0%
Expenditure Summary By Type
400 Other Svcs & Charges
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
$42,261 $50,000 $8,600 $50,000 $50,000 100.0% 100.0%
2013 Adopted Budget • Utilities & Engineering -19
EXPLANATORY NARRATIVE
Service Unit 218 - Capital Improvement
This service unit is a contingency for major facility repairs, industrial coating, or minor equipment
replacement.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
480 Repairs & Maintenance $42,261 $50,000 $8,600 $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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 238 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
340 Chrgs f/Goods & Services $20,443 $18,150 $15,393 $18,150 $18,150 100.0% 100.0%
Service Unit 645 - Interfund Distribution
This is the City of Yakima's share to the yearly fund contribution.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End 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%
Service Unit 699 - General Revenues
This service unit reflects the changes from prior year activity in the service unit and the interest
from investments.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $628,016 $728,516 $738,547 $738,547 $839,047 115.2% 113.6%
360 Miscellaneous Revenues 500 500 0 500 500 100.0% 100.0%
Total Revenue s - SU 699 $628,516 $729,016 $738,547 $739,047 $839,547 115.2% 113.6%
20 - Utilities & Engineering • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
WASTEWATER COLLECTION SYSTEM PROJECT FUND
Utilities & Engineering Director
Wastewater Division Manager
Debbie Cook
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 repair/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 Wastewater Const (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
218 Capital Improvement $1,011,268 $6,418,253 $611,638 $2,678,000 $6,365,000 99.2% 237.7%
Revenue Summary By Service Unit
218 Capital Improvement $1,386,000 $2,850,000 $1,776,223 $3,400,000 $1,200,000 42.1% 35.3%
Fund Balance
Beginning Balance $5,012,921 $2,389,311 $5,387,653 $5,387,653 $6,109,653 255.7% 113.4%
Revenues Less Expenditures 374,732 -3,568,253 1,164,585 722,000 -5,165,000 144.7% -715.4%
Ending Balance $5,387,653 -$1,178,942 $6,552,238 $6,109,653 $944,653 -80.1% 15.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $279,320 $327,253 $140,336 $670,000 $100,000 30.6% 1.6%
600 Capital Outlays 731,949 6,091,000 471,302 2,008,000 6,265,000 102.9% 98.4%
Total Expenditure s $1,011,269 $6,418,253 $611,638 $2,678,000 $6,365,000 99.2% 100.0%
2013 Adopted Budget • Utilities & Engineering - 21
EXPLANATORY NARRATIVE
Service Unit 218 — Capital Improvement
This account consists of the following projects:
2013
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
Project 2327 Industrial Waste Extension
Total Sewer Construction
$500,000
100,000
100,000
1,165,000
300,000
100,000
1,700,000
200,000
2,200,000
$6,365,000
Project 2261 (Automated Meter Reading) - The is a joint project with the Water/Irrigation
Division to convert the City's existing manual read water service meters to automatic meter
reading; provide accurate water usage for billing purposes.
Project 2329 (Toscana Dev. Castlevale/Fechter) - The objective of this project is to
decommission the Carriage Hill Lift -Station; providing gravity -flow sewer.
Project 1911 (Sewer System Evaluation) - This will provide the City an evaluation of the
condition and capacity of existing collection pipes, identify and prioritize collection pipe
repair/replacement and provide a comprehensive development plan for pipe extensions to
areas currently without domestic sewer service.
Project 2264 (Speedway / Race St. (Eng. Design/Construction)) - Extending the Speedway
Interceptor will provide greater capacity with the collection system while decommissioning
both the Beech St and Race St Lift -Stations.
Project 2327 (Industrial Waste Extension) - This project will connect existing strong waste
customers, while attracting new industries, to a dedicated industrial waste line that will be
treated more effectively using an anaerobic digester; lowering operational costs and
stabilizing future wastewater rates for residential, commercial, and industrial users.
Revenues into 476 Fund usually include a capital transfer from 473 Wastewater Operating Fund,
and investment / reserve interest, and Wastewater Connection Charge (WCC) being divided
between both the 476 Fund and 478 Fund. For 2013, the only source of revenue into 476 Fund is a
Public Trust Fund Loan in the amount of $1,200,000.
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 - The Sewer System evaluation included in this line item is required
under the City's permit.
22 — Utilities & Engineering • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $156,572 $300,000 $37,390 $320,000 $100,000 33.3% 31.3%
480 Repairs & Maintenance 122,747 27,253 102,946 350,000 0 0.0% 0.0%
Total 279,319 327,253 140,336 670,000 100,000 30.6% 14.9%
600 Capital Outlays
620 Buildings 0 150,000 0 0 200,000 133.3% n/a
630 Impr Other Than Bldg 0 100,000 42,386 100,000 100,000 100.0% 100.0%
640 Machinery & Equipment 0 1,265,000 0 100,000 1,165,000 92.1% n/a
650 Construction Projects 731,949 4,576,000 428,916 1,808,000 4,800,000 104.9% 265.5%
Total 731,949 6,091,000 471,302 2,008,000 6,265,000 102.9% 312.0%
Total Expenditures - SU 218 $1,011,268 $6,418,253 $611,638 $2,678,000 $6,365,000 99.2% 237.7%
Revenues
380 Nonrevenues $0 $0 $526,223 $800,000 $1,200,000 n/a 150.0%
390 Other Financing Sources 1,386,000 2,850,000 1,250,000 2,600,000 0 0.0% 0.0%
Total Revenues - SU 218 $1,386,000 $2,850,000 $1,776,223 $3,400,000 $1,200,000 42.1% 35.3%
Service Unit 699 — General Revenues
The beginning balance reflects the changes from prior year activity in the service unit.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $5,012,921 $2,389,311 $5,387,653 $5,387,653 $6,109,653 255.7% 113.4%
2013 Adopted Budget • Utilities & Engineering — 23
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
WASTEWATER FACILITIES PROJECT
Utilities & Engineering Director
Wastewater Division Manager
Debbie Cook
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
2013 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.
The service units in this division are:
Service Unit 238 — Capital Improvement
Service Unit 699 — General Revenues
BUDGET SUMMARY
Dept 478 Wastewater Facility (1) (2) (3)
2012 2012
2011 Amended Actual
Exp Summary By Service Unit Actual Budget 10/31/12
238 Capital Improvement $1,533,538 $15,855,000 $4,073,061
(4) (5) (6) (7)
2012 2013 % Chng % Chng
Estimated Projected from from
Year -End Budget 2 to 5 4 to 5
$9,714,280 $14,040,000 88.6% 144.5%
Revenue Summary By Service Unit
238 Capital Improvement $1,857,706 $6,121,000 $1,026,470 $8,940,030 $13,781,500
Fund Balance
Beginning Balance
Re venue s Le ss Expenditure s
Ending Balance
$3,142,560
324,167
$5,217,095
-9,734,000
$3,466,727
-3,046,591
$3,466,727 -$4,516,905
225.2% 154.2%
$3,466,727 $2,692,477 51.6% 77.7%
-774,250 -258,500 2.7% 33.4%
$420,136 $2,692,477 $2,433,977 -53.9% 90.4%
(1) (2)
2012
2011 Amended
Expenditure Summary By Type Actual Budget
400 Other Svcs & Charges $387,480 $1,358,000
600 Capital Outlays 1,146,058 14,497,000
Total Expenditures $1,533,538 $15,855,000
(3)
2012
Actual
10/31/12
(4)
2012
Estimated
Year -End
(5)
2013
Projected
Budget
(6) (7)
% Chng
from of
2 to 5 Total
%
$460,827 $798,000 $1,480,000 109.0% 10.5%
3,612,234 8,916,280 12,560,000 86.6% 89.5%
$4,073,061 $9,714,280 $14,040,000 88.6% 100.0%
24 — Utilities & Engineering • 2013 Adopted Budget
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. A revenue bond will be required in early 2013 to finance the scheduled projects. This
was a 2011 Policy Issue previously approved by City Council.
Service Unit 238 - Capital Improvement
The 2012 project budget consists of the following:
Fund 478 — Wastewater Facility Project
2013
Capital
Budget
Project 2254 Security Upgrades (2013 Policy Issue) $200,000
Project 2305 Industrial Waste Anaerobic 6,660,000
Project 2307 Biogas Enhancements 700,000
Project 2308 Biosolids Improvements 5,000,000
Project 2326 Biosolids Screen (2013 Policy Issue) 0
Total Wastewater Facility Project $12,560,000
Project 2254 (WWTP Security Upgrades) - this is a proposed Policy Issue to increase the
security of the WWTP while enhancing the aesthetics along the Greenway Trail in
preparation of the Gap -to -Gap Levee Setback Project.
Project 2305, 2306 & 2341 (Industrial Waste Anaerobic) - the installation of an Upflow
Anaerobic Sludge Blanket (UASB) reactor to treat high strength food process wastewater
more effectively and the upgrade of the electrical power distribution system on the north
end of the WWTP.
Project 2307 (Biogas Enhancements) - installation of two new methane fired boilers and hot
water piping to heat the Primary Digesters and other WWTP buildings; installation of a
grease -receiving station to enhance biogas production for fueling a new biosolids dryer.
Project 2308 (Biosolids Improvements) - installation of a new biosolids dryer to meet "Class
A" biosolids requirements with the Department of Ecology.
Project 2326 (Biosolids Screen) - this is a proposed Policy Issue for the City to remain in
compliance with the new biosolids regulations with the Department of Ecology by reducing
the current screen size of 1/4 -inch down to 3/8 -inch; reducing the amount of contaminants
(foreign objects) entering the biosolids process. Due to the significant cost, the City has
postponed this project until funding is available. The City is currently under a compliance
schedule for the installation of such screens and will continue to work with Ecology to
officially submit a request for an extension.
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.
2013 Adopted Budget • Utilities & Engineering — 25
Fund 478 — Wastewater Facility Project
Professional Services
Project 2267 NPDES/TMDL implementation
Project 2234 State Route 24 Levy Setback
Total Professional Services
2013
Capital
Budget
$170,000
1,300,000
10,000
$1,480,000
Professional Services - used for ongoing project and Facility Plan Development.
Project 2267 (NPDES/TMDL Implementation) - development of an alternative outfall via
riparian streams and restored floodway in response to the Gap -to -Gap Levee Setback
Project. Working with the Department of Ecology to establish design and effluent criteria
on which to base the new outfall.
Project 2234 (SR 24 Levee Setback - Flood Management) - funds to utilize in the City's
efforts to manage a flood event at the WWTP prior to the set back of the east levee (Gap -to -
Gap Levee Setback Project).
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 238 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $387,480 $1,358,000 $460,827 $798,000 $1,480,000 109.0% 185.5%
600 Capital Outlays
620 Buildings 22,624 0 0 0 0 n/a n/a
630 Impr Other Than Bldg 59,854 140,000 77,046 140,000 200,000 142.9% 142.9%
650 Construction Projects 1,063,581 14,357,000 3,535,187 8,776,280 12,360,000 86.1% 140.8%
Total 1,146,059 14,497,000 3,612,233 8,916,280 12,560,000 86.6% 140.9%
Total Expenditure s - SU 238 $1,533,539 $15,855,000 $4,073,060 $9,714,280 $14,040,000 88.6% 144.5%
Revenues
380 Nonrevenues $36,856 $6,000,000 $1,026,470 $8,758,530 $12,000,000 200.0% 137.0%
390 Other Financing Sources 1,820,850 121,000 0 181,500 1,781,500 n/a 981.5%
Total Re venue s-SU238 $1,857,706 $6,121,000 $1,026,470 $8,940,030 $13,781,500 225.2% 154.2%
Service Unit 699 - General Revenues
The beginning balance reflects the changes from prior year activity in the service unit.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $3,142,560 $5,217,095 $3,466,727 $3,466,727 $2,692,477 51.6% 77.7%
26 — Utilities & Engineering • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
S TORMWA TER OPERATIONS
Utilities & Engineering Director
Wastewater Division Manager
Debbie Cook
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) will become effective August 1, 2014. These increased compliance activities will
definitely have a larger impact on the Stormwater Program; directly affecting future stormwater
utility rates for the community.
Since the City's current stormwater permit will remain in effect for the next two years, the City will
maintain the current annual rate of $43 per equivalent residential unit (ERU) established for 2012, to
be extended for 2013 and 2014; complying 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
2013 Adopted Budget • Utilities & Engineering - 27
AUTHORIZED PERSONNEL
For 2013, the total authorized personnel funded by this division is 8.97 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
2012 2013
2011 Amended Proposed
Actual Budget Budget
Wastewater
1272 Wastewater Manager 0.15 0.15 0.15
7123 Department Assistant III 0.20 0.18 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 3.75 3.75 3.75
8733 Wastewater Maintenance Crew Leader 1.25 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 0.60 0.00
11251 Supervising Code Inspector 0.00 0.10 0.00
Engineering
1170 Director of Utilities 0.00 0.00 0.05
1271 City Engineer 0.05 0.05 0.05
3120 Design Engineer 0.50 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 0.10 0.10
Total Budgeted Personnel (1)
8.84 9.62 8.97
(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
28 - Utilities & Engineering • 2013 Adopted Budget
best management practices. No FTE's are directly allocated for such services to these departments
to meet permit compliance.
BUDGET SUMMARY
Dept 441 Stormwater (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
213 Drainage $1,368,311 $1,854,938 $1,181,795 $1,740,937 $1,696,007 91.4% 97.4%
645 Interfund Distribution 615,000 388,308 213,308 388,308 391,615 100.9% 100.9%
Total Expenditures $1,983,311 $2,243,246 $1,395,103 $2,129,245 $2,087,622 93.1% 98.0%
Revenue Summary By Service Unit
213 Drainage $2,220,905 $2,035,000 $1,665,390 $2,040,404 $2,035,000 100.0% 99.7%
Fund Balance
Beginning Balance $814,689 $678,053 $1,052,283 $1,052,283 $963,443 142.1% 91.6%
Revenues Less Expenditures 237,594 -208,246 270,287 -88,841 -52,622 25.3% 59.2%
Ending Balance $1,052,283 $469,807 $1,322,570 $963,442 $910,821 193.9% 94.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $515,029 $558,031 $434,632 $553,368 $576,316 103.3% 27.6%
200 Personnel Benefits 179,750 184,657 143,556 193,861 212,359 115.0% 10.2%
Sub -Total Salaries & Benefits 694,779 742,688 578,188 747,229 788,675 106.2% 37.8%
300 Supplies 28,015 57,830 23,988 40,000 57,830 100.0% 2.8%
400 Other Svcs & Charges 108,102 237,234 107,692 237,609 88,230 37.2% 4.2%
500 Intgov Svcs/Other Intfnd 725,113 729,595 399,433 628,508 656,815 90.0% 31.5%
600 Capital Outlays 4,704 12,000 0 12,000 12,000 n/a 0.6%
900 Intfnd Pymt f/Svcs 422,598 463,898 285,802 463,898 484,072 104.3% 23.2%
Total Expenditures $1,983,311 $2,243,245 $1,395,103 $2,129,244 $2,087,622 93.1% 100.0%
EXPLANATORY NARRATIVE
In 2012, stormwater crews used the City's maintenance management and tracking system (AIMMS)
to track the quarterly UIC inspections for over 700 drywells, completing over 1,700 work orders to
clean drywells, catch basins and pipe segments. 11 manholes were repaired and 13 structural
failures were addressed. The Surface Water Engineer estimates the review of 20 stormwater
drainage plans by the end of October 2012.
Also in 2012, 22 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
2013 Adopted Budget • Utilities & Engineering - 29
carpet cleaners, vendors of various festivals and Farmers' Market, school groups and attendees of
the Central Washington State Fair. The goal is to educate the public in the proper disposal of
materials so only snow melt and rainwater are discharged into storm drains.
During 2013 crews are scheduled to clean and assess 8,217 stormwater devices and clean 145 miles
of pipeline. 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 2013 Stormwater Budget was developed following the assumptions noted below.
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.
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
2012. Expenditures detailed in the 2013 budget are based on maintaining the 2012 rate through
2013.
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 - Special pay is required for "standby" after -hour emergency service calls.
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.
30 — Utilities & Engineering • 2013 Adopted Budget
SU - 213 Drainage
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6) (7)
% Chng % Chng
from from
2to5 4to5
Expenses
100 Salaries And Wages
110 Salaries And Wages
120 Overtime
130 Special Pay
140 Retire/Term Cashout
Total
200 Personnel Benefits
300 Supplies
310 Office & Oper Supplies
320 Fuel Consumed
Total
400 Other Services & Charges
410 Professional Services
420 Communications
430 Transportation/Training
450 OperRentals &Leases
470 Public Utility Services
490 Miscellaneous
4D0 DOE W/W Dschg Pmt
Total
500 Intergovernmental Services
510 Intergov't Prof Svcs
530 State/Cnty Tax/Assess
540 Interfund Tax/Assess
Total
640 Machinery & Equipment
900 Interfund Pmt f/Services
910 Interfund Prof Svcs
950 Interfund Opt Rent/Ls
960 Interfund Insurance Svc
980 Interfund Grg/Plnt Chrg
990 Interfund Admin Chrgs
Total
Total Expenditures - SU 213
Revenues
330 Intergovernmental Rev
340 Chrgs f/Goods & Services
360 Miscellaneous Revenues
Total Revenues - SU 213
$512,183 $554,383 $415,040 $544,720 $557,816 100.6% 102.4%
651 1,500 1,533 3,000 3,000 200.0% 100.0%
2,196 2,149 4,506 5,649 5,500 255.9% 97.4%
0 0 13,553 0 10,000 n/a n/a
515,030 558,032 434,632 553,369 576,316 103.3% 104.1%
179,750 184,657 143,556 193,861 212,359 115.0% 109.5%
13,838 30,000 11,114 20,000 30,000 100.0% 150.0%
14,176 27,830 12,874 20,000 27,830 100.0% 139.2%
28,014 57,830 23,988 40,000 57,830 100.0% 144.6%
87,716 207,125 89,262 207,125 57,500 27.8% 27.8%
1,097 1,456 859 1,630 1,630 112.0% 100.0%
0 500 0 500 500 100.0% 100.0%
0 4,000 0 4,000 4,000 100.0% 100.0%
191 154 140 154 400 259.7% 259.7%
3,654 6,000 1,679 6,200 6,200 103.3% 100.0%
15,444 18,000 15,752 18,000 18,000 100.0% 100.0%
108,102 237,235 107,692 237,609 88,230 37.2% 37.1%
67,768 183,087 59,596 82,000 107,000 58.4% 130.5%
42,345 37,000 29,058 37,000 37,000 100.0% 100.0%
0 121,200 97,472 121,200 121,200 100.0% 100.0%
110,113 341,287 186,126 240,200 265,200 77.7% 110.4%
4,704 12,000 0 12,000 12,000 100.0% 100.0%
0 50,000 0 50,000 50,000 100.0% 100.0%
93,510 81,646 68,038 81,646 92,668 113.5% 113.5%
41,200 45,320 45,320 45,320 48,492 107.0% 107.0%
200,000 200,000 100,000 200,000 200,000 100.0% 100.0%
87,888 86,932 72,444 86,932 92,912 106.9% 106.9%
422,598 463,898 285,802 463,898 484,072 104.3% 104.3%
$1,368,311 $1,854,939 $1,181,796 $1,740,937 $1,696,007 91.4% 97.4%
$47,264 $0 $0 $0 $0 n/a n/a
36,221 15,000 33,584 20,404 15,000 100.0% 73.5%
2,137,420 2,020,000 2,041,673 2,020,000 2,020,000 100.0% 100.0%
$2,220,905 $2,035,000 $2,075,257 $2,040,404 $2,035,000 100.0% 99.7%
Service Unit 645 Interfund Distribution
This budget includes the following: a capital transfer to Stormwater Capital Fund 442 and the
reimbursement to the Wastewater funds.
2013 Adopted Budget • Utilities & Engineering - 31
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $615,000 $388,308 $213,308 $388,308 $391,615 100.9% 100.9%
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $814,689 $678,053 $1,052,283 $1,052,283 $963,443 142.1% 91.6%
32 — Utilities & Engineering • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
STORMWATER CAPITAL
Utilities & Engineering Director
Wastewater Division Manager
Debbie Cook
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 and hazards, 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 is kept to a
minimum to comply with Council's past direction to keep stormwater utility rates reflective of a
"minimal compliance" approach. The 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. Future
rates will also need to support Asset Management with the repair/replacement of existing
infrastructure. The installation of new infrastructure in underserved areas must also be reflective of
the rates and is currently being evaluated.
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 2012 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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
218 Capital Improvement $190,125 $633,000 $76,362 $402,945 $435,000 68.7% 108.0%
Revenue Summary By Service Unit
218 Capital Improvement $575,482 $244,794 $161,351 $255,111 $320,000 130.7% 125.4%
Fund Balance
Beginning Balance $716,390 $452,541 $1,101,747 $1,101,747 $953,913 210.8% 86.6%
Revenues Less Expenditures 385,357 -388,206 84,989 -147,834 -115,000 29.6% 77.8%
Ending Balance $1,101,747 $64,335 $1,186,736 $953,913 $838,913 n/a 87.9%
2013 Adopted Budget • Utilities & Engineering - 33
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $298 $40,000 $12,271 $53,000 $40,000 100.0% 9.2%
600 Capital Outlays 189,827 593,000 64,091 349,945 395,000 66.6% 90.8%
Total Expenditures $190,125 $633,000 $76,362 $402,945 $435,000 68.7% 100.0%
EXPLANATORY NARRATIVE
Service Unit 218 - Capital Improvement
The projects included in this budget are:
Buchanan Lake Filter Project.
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)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $176 $40,000 $12,271 $53,000 $40,000 100.0% 75.5%
480 Repairs &Maintenance 122 0 0 0 0 n/a n/a
Total 298 40,000 12,271 53,000 40,000 100.0% 75.5%
600 Capital Outlays
630 Impr Other Than Bldg 25,000 0 0 0 0 n/a n/a
650 Construction Projects 164,827 593,000 64,091 349,945 395,000 66.6% 112.9%
Total 189,827 593,000 64,091 349,945 395,000 66.6% 112.9%
Total Expenditure s - SU 218 $190,125 $633,000 $76,362 $402,945 $435,000 68.7% 108.0%
Revenues
330 Intergovernmental Re v $225,482 $94,794 $86,351 $105,111 $170,000 179.3% 161.7%
390 Other Financing Sources 350,000 150,000 75,000 150,000 150,000 100.0% 100.0%
Total Re venues -SU218 $575,482 $244,794 $161,351 $255,111 $320,000 130.7% 125.4%
Service Unit 699 - General Revenues
The beginning balance reflects the changes from prior year activity in the service unit.
34 - Utilities & Engineering • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 699 General Revenues Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $716,390 $452,541 $1,101,747 $1,101,747 $953,913 210.8% 86.6%
2013 Adopted Budget • Utilities & Engineering — 35
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
WATER
Utilities & Engineering Director
Water / Irrigation Manager
Debbie Cook
Dave Brown
DEFINITION
The Drinking Water Operation 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,
Gardner, and Airport wells.
There are several issues on the immediate horizon that will have significant economic impacts on
the utility: a mover to automated meter reading, issues related to the Water Plant intake, 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
Evaluation. Council also adopted a policy issue with the 2010 budget to move the city to
36 - Utilities & Engineering • 2013 Adopted Budget
Automated Meter Reading. The Evaluation has been completed and the 2012 and 2013 budgets
included funds to begin the process of moving toward Automated Meter Reading. A public Works
Trust Fund Loan for $5,000,000 has been obtained. Additional funding will be supplied by the
Wastewater Division.
Fire Suppression
The Washington State Supreme Court decision in Lane vs. Seattle defines fire protection as a general
government service that cannot be funded through water rates. To facilitate compliance with the
verdict we identified fire protection costs embedded in the City's water rates and removed those
costs from the general service water rate structure.
This shift in funding responsibility, the court upheld "a solution" that an increase to the utility tax
on the water utility to recover identified fire protection costs is valid and within statutory authority.
The City will follow this approach by collecting the fire protections cost as a utility tax. The General
fund will return those funds as payment for fire protection services.
It is important to note that compliance with this ruling under the proposed approach will be
transparent to the Utility customer. Meaning, it will not materially impact general service water
rates or resulting customer bills. It involves simply removing the fire protection costs from
domestic water rates and replacing that dollar amount with an equal amount generated from an
increase to the current tax imposed on the Utility by the General Fund. The utility tax is treated as a
water utility expense, with the cost embedded in the calculation of water rates, just like all other
expenses. Thus, the reduction in water rates for fire protection cost removal is offset by the increase
to the utility tax. The Utility is made whole by receiving payment from the General Fund to recover
the fire protection costs, and the General Fund is made whole by receiving the incremental revenue
generated from the increased water utility tax.
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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Fire Hydrants Painted
819
551
550
City Fire Hydrants Tested(9
597
599
610
Fire Hydrants Repaired
75
100
85
Fire Hydrants Replaced
15
25
15
Nev Fire Hydrants Installed
10
15
10
2013 Adopted Budget • Utilities & Engineering - 37
Potable Water Distribution
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Water Meters in Place
18,700
18,720
18,800
New Water Services Installed
55
70
60
New Fire Services Installed
6
12
5
Water Service Meter Sets Replaced
97
220
250
Number of Water Meters Replaced
216
1,000
16,000
Number of Water Main Breaks
7
3
5
Potable Water Supply
3,664.6
3,790.0
3,750.0
Millions of Gallons of Water Produced
28
18
15
Number of Water Quality Complaints
100%
100%
100%
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)
3,664.6
3,790.0
3,750.0
(1) Fire hydrant testing has been reduced to one every four years as Water will not be hiring any temporary staff.
(2) 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.
AUTHORIZED PERSONNEL
Class
Code Position Title
2012 2013
2011 Amended Proposed
Actual Budget Budget
1273 Water and Irrigation Manager 1.00 1.00 1.00
7151 Water/Irrigation Division Admin Specialist 1.00 1.00 1.00
7311 Water Service Specialist (9 0.00 0.00 4.00
8251 Waterworks Device Technician 2.00 2.00 2.00
8252 Water Device Crew Leader 1.00 1.00 1.00
8331 Water Treatment Plant Operator -in -Training 1.00 1.00 1.00
8332 Water Treatment Plant Operator II 2.00 2.00 2.00
8333 Water Treatment Plant Operator III 4.00 4.00 4.00
8335 Water Quality Specialist 1.00 1.00 1.00
8681 Storekeeper 1.00 1.00 1.00
8741 Waterworks Specialist I (2) 3.00 3.00 3.00
8742 Waterworks Specialist II (2) 6.00 6.00 6.00
8744 Water Distribution Crew Leader 3.00 3.00 3.00
8745 Waterworks Drafting/Service Rep 1.00 1.00 1.00
8751 Utilities Locator/Safety Coordinator 1.00 1.00 1.00
11105 Water/Irrigation Engineer 1.00 1.00 1.00
13501 Water Distribution Supervisor 1.00 1.00 1.00
15201 Water Treatment Plant Supervisor 1.00 1.00 1.00
Total Personnel 131 31.00 31.00 35.00
(1) Water service Specialists are now under the supervision of the Water Fund although still funded by General Fund.
(2) Waterworks Specialist I is upgraded to Waterworks Specialist II upon passing performance exam.
(3) Water funds 1.74 FTE's in Codes (022) and Engineering (041) and 5.80 FTE's are funded by Irrigation, Wastewater,
Stormwater and Utility Services.
38 - Utilities & Engineering • 2013 Adopted Budget
BUDGET SUMMARY
Dept 474 Water Operating (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
122 Fire Suppression $248,346 $288,094 $233,996 $279,870 $309,821 107.5% 110.7%
129 Administration 31,995 32,496 26,203 32,496 33,268 102.4% 102.4%
341 Potable Water Dist 1,993,481 2,139,807 1,605,309 2,082,443 2,172,089 101.5% 104.3%
343 Potable Water Supply 1,454,464 1,637,832 1,204,253 1,593,652 1,685,128 102.9% 105.7%
348 Capital Improvement 55,877 49,684 45,575 52,410 60,429 121.6% 115.3%
349 Administration 2,279,609 2,843,938 2,215,880 2,832,995 3,051,090 107.3% 107.7%
645 Interfund Distribution 1,533,024 1,234,445 807,396 1,234,109 1,235,058 100.0% 100.1%
Total Expenditures $7,596,796 $8,226,296 $6,138,612 $8,107,975 $8,546,883 103.9% 105.4%
Revenue Summary By Service Unit
341 Potable Water Dist $7,518,241 $8,021,284 $7,400,189 $7,825,000 $8,107,600 101.1% 103.6%
348 Capital Improvement 71,545 59,000 59,378 60,000 59,000 100.0% 98.3%
645 Interfund Distribution 10,986 10,985 21,971 21,972 0 0.0% 0.0%
699 General Revenues 92,088 47,500 108,168 91,500 91,500 192.6% 100.0%
Total Re venues $7,692,860 $8,138,769 $7,589,706 $7,998,472 $8,258,100 101.5% 103.2%
Fund Balance
Beginning Balance $1,919,415 $1,620,990 $2,015,479 $2,015,479 $1,905,975 117.6% 94.6%
Revenues Less Expenditures 96,063 -87,527 1,451,094 -109,503 -288,783 329.9% 263.7%
Ending Balance $2,015,478 $1,533,463 $3,466,573 $1,905,976 $1,617,192 105.5% 84.8%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $1,707,273 $1,828,556 $1,398,412 $1,737,320 $1,849,917 101.2% 21.6%
200 Personnel Benefits 593,199 671,730 529,661 668,044 746,664 111.2% 8.7%
Sub -Total Salaries & Benefits 2,300,472 2,500,286 1,928,073 2,405,364 2,596,581 103.9% 30.4%
300 Supplies 643,315 646,860 499,140 650,860 673,860 104.2% 7.9%
400 Other Svcs & Charges 418,111 564,090 332,758 558,711 554,562 98.3% 6.5%
500 Intgov Svcs/Other Intfnd 2,452,681 2,702,581 1,921,302 2,757,297 2,843,297 105.2% 33.3%
600 Capital Outlays 7,669 16,000 8,022 10,000 64,800 405.0% 0.8%
700 Debt Service 328,296 335,248 325,549 334,912 335,861 100.2% 3.9%
900 Intfnd Pymt f/Svcs 1,446,253 1,461,231 1,123,768 1,390,831 1,477,922 101.1% 17.3%
Total Expenditure s $7,596,797 $8,226,296 $6,138,612 $8,107,975 $8,546,883 103.9% 100.0%
2013 Adopted Budget • Utilities & Engineering - 39
EXPLANATORY NARRATIVE
$8,800,000
$8,400,000
$8,000,000
$7,600,000
$7,200,000
$6,800,000
$6,400,000
$6,000,000
WATER OPERATING FUND FINANCIAL DATA
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Estimate
2013
Proposed
— $2,200,000
— $2,000,000
— $1,800,000
— $1,600,000
— $1,400,000
— $1,200,000
$1,000,000
Revenues $6,802,383
$7,547,553
$7,457,093
$7,692,860
$7,998,472
.EMExpenditures $6,831,165
$7,297,455
$7,648,497
$7,596,797
$8,107,975
��Beg Bal
$1,889,503
$1,860,721
$2,110,819
$1,919,415
$2,015,478
i(End Bal
$1,860,721
$2,110,819
$1,919,415
$2,015,478
$1,905,975
$8,258,100
$8,546,883
$1,905,975
$1,617,192
Interfund Taxes
$1,564,000
18.3%
Transfer
to CIP
$600,000
7.0%
WATER OPERATING FUND
$8,546,883 — Total 2013 Expenditure Budget
City
Services
$365,138
4.3%
Customer
Service
$549,500
6.4%
Fire
Suppression
$309,821 Fire
3.6% Administration
$33,268
0.4%
Potable Water
Distribution
$2,172,089
25.4%
Loans/Bonds
Repayment
$635,058
7.4% Insurance
$249,261
2.9%
Potable
Water Admin
$323,191
3.8%
40 — Utilities & Engineering • 2013 Adopted Budget
Capital
Construction
Admin
$60,429
0.7%
Potable Water
Supply/Treatment
$1,685,128
19.7%
Revenue for the 474 Water Fund is from the following sources:
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 2013 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.
SU -122 Fire Suppression
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $130,984 $136,498 $111,661 $129,671 $144,946 106.2% 111.8%
120 Overtime 2,071 2,500 1,538 2,500 2,500 100.0% 100.0%
130 Special Pay 1,635 1,970 1,997 2,275 2,273 115.4% 99.9%
Total 134,690 140,968 115,196 134,446 149,719 106.2% 111.4%
200 Personnel Benefits 44,748 51,145 42,473 51,443 58,744 114.9% 114.2%
310 Office & Oper Supplies 28,902 50,000 41,460 50,000 55,000 110.0% 110.0%
400 Other Services & Charges
480 Repairs & Maintenance 0 4,000 0 2,000 2,000 50.0% 100.0%
490 Miscellaneous 584 200 0 200 700 350.0% 350.0%
Total 584 4,200 0 2,200 2,700 64.3% 122.7%
640 Machinery & Equipment 0 0 0 0 480 n/a n/a
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 26,418 28,777 24,031 28,777 30,173 104.9% 104.9%
980 Interfund Grg/Plnt Chrg 13,004 13,004 10,836 13,004 13,004 100.0% 100.0%
Total 39,422 41,781 34,867 41,781 43,177 103.3% 103.3%
Total Expenditures - SU 122 $248,346 $288,094 $233,996 $279,870 $309,820 107.5% 110.7%
2013 Adopted Budget • Utilities & Engineering - 41
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.
SU -129 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expense s
110 Salaries And Wages $25,694 $25,694 $20,633 $25,694 $25,694 100.0% 100.0%
200 Personnel Benefits 6,301 6,802 5,570 6,802 7,574 111.3% 111.3%
Total Expenditure s - SU 129 $31,995 $32,496 $26,203 $32,496 $33,268 102.4% 102.4%
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 proposed
rate adjustment of 9% that before Council in late 2012.
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, shift premium 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.
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.
42 — Utilities & Engineering • 2013 Adopted Budget
SU - 341 Potable Water Dist
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $781,418 $850,328 $651,674 $799,633 $831,097 97.7% 103.9%
120 Overtime 17,102 20,000 12,321 20,000 20,000 100.0% 100.0%
130 Special Pay 15,869 15,494 16,997 20,384 20,384 131.6% 100.0%
140 Retire/Term Cashout 12,593 0 0 0 0 n/a n/a
Total 826,982 885,822 680,992 840,017 871,481 98.4% 103.7%
200 Personnel Benefits
200 Personnel Benefits 297,720 343,475 262,101 338,316 361,009 105.1% 106.7%
280 Clothing & Misc 6,493 7,000 6,352 7,000 8,600 122.9% 122.9%
Total 304,213 350,475 268,453 345,316 369,609 105.5% 107.0%
300 Supplies
310 Office & Oper Supplies 102,345 96,000 42,790 96,000 96,000 100.0% 100.0%
320 Fuel Consumed 46,441 45,000 33,473 45,000 45,000 100.0% 100.0%
340 Items Pchsd for Resale 282,338 230,000 202,618 230,000 245,000 106.5% 106.5%
350 Small Tools & Equip 6,483 8,500 7,991 8,500 9,000 105.9% 105.9%
Total 437,607 379,500 286,872 379,500 395,000 104.1% 104.1%
400 Other Services & Charges
410 Professional Services 1,326 2,200 595 2,200 2,200 100.0% 100.0%
420 Communications 4,643 7,973 4,711 7,773 7,773 97.5% 100.0%
430 Transportation/Training 1,439 3,500 738 3,500 3,500 100.0% 100.0%
440 Advertising 501 300 124 300 300 100.0% 100.0%
450 OperRentals &Leases 974 2,000 3,017 2,000 2,000 100.0% 100.0%
470 Public Utility Services 1,997 3,000 1,182 3,800 3,800 126.7% 100.0%
480 Repairs &Maintenance 31,082 71,500 14,180 61,500 61,500 86.0% 100.0%
490 Miscellaneous 9,282 11,500 6,146 11,500 11,500 100.0% 100.0%
4W0 Water Quality Tests 175 600 150 600 600 100.0% 100.0%
Total 51,419 102,573 30,843 93,173 93,173 90.8% 100.0%
530 State/Cnty Tax & Assess 148,458 177,100 135,848 180,100 190,100 107.3% 105.6%
600 Capital Outlays
630 Impr Other Than Bldg 0 0 327 0 0 n/a n/a
640 Machinery & Equipment 5,453 10,000 7,696 10,000 13,120 131.2% 131.2%
Total 5,453 10,000 8,023 10,000 13,120 131.2% 131.2%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 145,661 160,649 132,873 160,649 165,919 103.3% 103.3%
980 Interfund Grg/Plnt Chrg 73,688 73,688 61,406 73,688 73,688 100.0% 100.0%
Total 219,349 234,337 194,279 234,337 239,607 102.2% 102.2%
Total Expenditures - SU 341 $1,993,481 $2,139,807 $1,605,310 $2,082,443 $2,172,090 101.5% 104.3%
Revenues
340 Chrgs f/Goods & Services $7,093,897 $7,946,284 $7,245,382 $7,675,000 $7,957,600 100.1% 103.7%
370 Prop/Trust Gains & Other 145,381 75,000 154,807 150,000 150,000 200.0% 100.0%
380 Nonrevenues 278,963 0 0 0 0 n/a n/a
Total Revenues - SU 341 $7,518,241 $8,021,284 $7,400,189 $7,825,000 $8,107,600 101.1% 103.6%
2013 Adopted Budget • Utilities & Engineering - 43
Service Unit 343 — Potable Water Supply
The 2013 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, shift premium 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.
SU - 341 Potable Water Dist
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $781,418 $850,328 $651,674 $799,633 $831,097 97.7% 103.9%
120 Overtime 17,102 20,000 12,321 20,000 20,000 100.0% 100.0%
130 Special Pay 15,869 15,494 16,997 20,384 20,384 131.6% 100.0%
140 Retire/Term Cashout 12,593 0 0 0 0 n/a n/a
Total 826,982 885,822 680,992 840,017 871,481 98.4% 103.7%
44 — Utilities & Engineering • 2013 Adopted Budget
200 Personnel Benefits
200 Personnel Benefits 297,720 343,475 262,101 338,316 361,009 105.1% 106.7%
280 Clothing & Misc 6,493 7,000 6,352 7,000 8,600 122.9% 122.9%
Total 304,213 350,475 268,453 345,316 369,609 105.5% 107.0%
300 Supplies
310 Office & Oper Supplies 102,345 96,000 42,790 96,000 96,000 100.0% 100.0%
320 Fuel Consumed 46,441 45,000 33,473 45,000 45,000 100.0% 100.0%
340 Items Pchsd for Resale 282,338 230,000 202,618 230,000 245,000 106.5% 106.5%
350 Small Tools & Equip 6,483 8,500 7,991 8,500 9,000 105.9% 105.9%
Total 437,607 379,500 286,872 379,500 395,000 104.1% 104.1%
400 Other Services & Charges
410 Professional Services 1,326 2,200 595 2,200 2,200 100.0% 100.0%
420 Communications 4,643 7,973 4,711 7,773 7,773 97.5% 100.0%
430 Transportation/Training 1,439 3,500 738 3,500 3,500 100.0% 100.0%
440 Advertising 501 300 124 300 300 100.0% 100.0%
450 Oper Rentals & Leases 974 2,000 3,017 2,000 2,000 100.0% 100.0%
470 Public Utility Services 1,997 3,000 1,182 3,800 3,800 126.7% 100.0%
480 Repairs & Maintenance 31,082 71,500 14,180 61,500 61,500 86.0% 100.0%
490 Miscellaneous 9,282 11,500 6,146 11,500 11,500 100.0% 100.0%
4W0 Water Quality Tests 175 600 150 600 600 100.0% 100.0%
Total 51,419 102,573 30,843 93,173 93,173 90.8% 100.0%
530 State/Cnty Tax & Assess 148,458 177,100 135,848 180,100 190,100 107.3% 105.6%
600 Capital Outlays
630 Impr Other Than Bldg 0 0 327 0 0 n/a n/a
640 Machinery & Equipment 5,453 10,000 7,696 10,000 13,120 131.2% 131.2%
Total 5,453 10,000 8,023 10,000 13,120 131.2% 131.2%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 145,661 160,649 132,873 160,649 165,919 103.3% 103.3%
980 Interfund Grg/Plnt Chrg 73,688 73,688 61,406 73,688 73,688 100.0% 100.0%
Total 219,349 234,337 194,279 234,337 239,607 102.2% 102.2%
Total Expenditures - SU 341 $1,993,481 $2,139,807 $1,605,310 $2,082,443 $2,172,090 101.5% 104.3%
Revenues
340 Chrgs f/Goods & Services $7,093,897 $7,946,284 $7,245,382 $7,675,000 $7,957,600 100.1% 103.7%
370 Prop/Trust Gains & Other 145,381 75,000 154,807 150,000 150,000 200.0% 100.0%
380 Nonrevenues 278,963 0 0 0 0 n/a n/a
Total Revenues - SU 341 $7,518,241 $8,021,284 $7,400,189 $7,825,000 $8,107,600 101.1% 103.6%
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.
2013 Adopted Budget • Utilities & Engineering - 45
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $40,373 $34,717 $33,416 $36,267 $40,587 116.9% 111.9%
120 Overtime 0 1,000 0 1,000 1,000 100.0% 100.0%
130 Special Pay 0 0 2 20 0 n/a 0.0%
Total 40,373 35,717 33,418 37,287 41,587 116.4% 111.5%
200 Personnel Benefits 11,323 9,909 10,277 10,123 13,842 139.7% 136.7%
400 Other Services & Charges
420 Communications 2,289 358 728 900 900 251.4% 100.0%
430 Transportation/Training 615 1,500 0 1,500 1,500 100.0% 100.0%
490 Miscellaneous 1,277 2,200 1,152 2,600 2,600 118.2% 100.0%
Total 4,181 4,058 1,880 5,000 5,000 123.2% 100.0%
Total Expenditure s - SU 348 $55,877 $49,684 $45,575 $52,410 $60,429 121.6% 115.3%
Revenues
370 Prop/Trust Gains & Other $71,545 $59,000 $59,378 $60,000 $59,000 100.0% 98.3%
Service Unit 349 - Potable Water Administration
The purpose of this service unit is to administer the operation of the portable water 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.
SU - 349 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $114,529 $128,045 $93,310 $132,545 $150,527 117.6% 113.6%
120 Overtime 0 1,500 0 1,500 1,500 100.0% 100.0%
130 Special Pay 443 515 296 515 443 86.0% 86.0%
Total 114,972 130,060 93,606 134,560 152,470 117.2% 113.3%
200 Personnel Benefits 31,467 37,861 27,523 37,902 52,272 138.1% 137.9%
46 - Utilities & Engineering • 2013 Adopted Budget
400 Other Services & Charges
410 Professional Services 7,555 35,000 23,617 40,000 30,000 85.7% 75.0%
420 Communications 970 1,950 689 1,950 1,950 100.0% 100.0%
430 Transportation/Training 1,557 2,500 1,588 2,500 2,500 100.0% 100.0%
490 Miscellaneous 5,088 17,000 15,364 17,000 18,000 105.9% 105.9%
400 State Water Oper Pmt 7,970 14,300 15,488 15,500 16,000 111.9% 103.2%
Total 23,140 70,750 56,746 76,950 68,450 96.7% 89.0%
540 InterfundTaxes &Assess 951,037 1,449,284 1,167,759 1,498,000 1,564,000 107.9% 104.4%
640 Machinery & Equipment 0 0 0 0 50,000 n/a n/a
900 Interfund Pmt f/Services
960 Interfund Insurance Svc 211,776 232,954 232,954 232,954 249,261 107.0% 107.0%
990 Interfund Admin Chrgs 947,219 923,029 637,294 852,629 914,638 99.1% 107.3%
Total 1,158,995 1,155,983 870,248 1,085,583 1,163,899 100.7% 107.2%
Total Expenditures - SU 349 $2,279,611 $2,843,938 $2,215,882 $2,832,995 $3,051,091 107.3% 107.7%
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:
2012 2012 Date
2011 Amended Proposed Of
Expenditures Actual Budget Budget Maturity
Transfer to CII' $800,000 $600,000 $600,000 N/A
1998 Water Bond 44,938 234,700 234,700 2018
1998 Water / Wastewater Bond 7,500 0 0 2011
Equity Transfer Fruitvale Wasteway 0 0 0 2011
Equity Transfer Fair Avenue /1-82 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 8,420 8,084 7,410 2023
Drinking Water State Revolving Fund (SRF) Loan 47,073 47,073 47,073 2025
Interest on Drinking Water SRF Loan 3,472 3,295 3,060 2025
Utility Customer Service System & Work Order System 50,000 0 0
Gardner Park Well PWTF Loan 114,510 120,780 121,149 2030
Gardner Park Well PWTF Loan Interest 9,110 10,306 9,962 2030
Airport Water / Wastewater Line SIED Payment') 9,847 10,400 0
Airport Water / Wastewater Line SIED Interest Payment') 1,139 585 0
Recycle Drinking Water SRF Loan 0 0 0 2033
Recycle Drinking Water SRF Interest 0 0 7,500 2033
Automated Meter Read PWTF Loan 0 0 0 2033
Automated Meter Read PWTF Interest 0 0 5,250 2033
Total $1,533,024 $1,234,445 $1,235,058
(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.
2013 Adopted Budget • Utilities & Engineering - 47
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
500 Intergovernmental Service s
550 Interfund Subsidies $1,132,731 $834,700 $417,350 $834,700 $834,700 100.0% 100.0%
560 Interfund Transfers 71,997 64,497 64,497 64,497 64,497 100.0% 100.0%
Total 1,204,728 899,197 481,847 899,197 899,197 100.0% 100.0%
780 Intergovernmental Loans 306,155 312,978 313,347 313,347 302,949 96.8% 96.7%
830 Debt Svc - Ext LTD - Int 22,141 22,270 12,202 21,565 32,912 147.8% 152.6%
Total Expenditure s - SU 645 $1,533,024 $1,234,445 $807,396 $1,234,109 $1,235,058 100.0% 100.1%
Revenues
360 Miscellaneous Revenues
$10,986 $10,985 $21,971 $21,972 $0 0.0% 0.0%
Service Unit 699 - General Revenue
See the revenue discussion at the beginning of the Explanatory Revenue section.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,919,415 $1,620,990 $2,015,479 $2,015,479 $1,905,975 117.6% 94.6%
360 Miscellaneous Revenues 92,088 46,000 108,168 90,000 90,000 195.7% 100.0%
380 Nonrevenues 0 1,500 0 1,500 1,500 100.0% 100.0%
Total Re venue s-SU699 $2,011,503 $1,668,490 $2,123,647 $2,106,979 $1,997,475 119.7% 94.8%
48 - Utilities & Engineering • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
DOMESTIC WATER IMPROVEMENT
Utilities & Engineering Director
Water / Irrigation Manager
Debbie Cook
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 2013:
Design and build new water treatment backwash recycle ponds, replace the electrical
service and update the Supervisor and Data 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 automated reading system. This project is funded through a 20 -year, 0.5% interest
Public Works Trust Fund Loan and through the sewer improvement fund.
Replacement of private water mains, connecting dead end water mains, installing water
main extensions, replacing large meter installations and water fill stations.
Replacement of open geared valves.
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
2013 Adopted Budget • Utilities & Engineering - 49
BUDGET SUMMARY
Dept 477 Domestic Water Impr (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $1,706,676 $4,865,000 $353,041 $731,375 $4,875,000 100.2% 666.6%
Revenue Summary By Service Unit
348 Capital Improvement $1,364,300 $4,600,000 $412,860 $712,860 $4,600,000 100.0% 645.3%
699 Gene r a 1 Re venue s 3,447 0 0 0 0 n/a n/a
Total Re venues $1,367,747 $4,600,000 $412,860 $712,860 $4,600,000 100.0% 645.3%
Fund Balance
Beginning Balance $3,713,738 $3,474,486 $3,374,809 $3,374,809 $3,356,294 96.6% 99.5%
Revenues Less Expenditures -338,928 -265,000 59,819 -18,515 -275,000 103.8% n/a
Ending Balance $3,374,810 $3,209,486 $3,434,628 $3,356,294 $3,081,294 96.0% 91.8%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $349,176 $405,000 $10,415 $213,346 $0 0.0% 0.0%
600 Capital Outlays 1,357,499 4,460,000 342,626 518,029 4,875,000 109.3% 100.0%
Total Expenditure s $1,706,675 $4,865,000 $353,041 $731,375 $4,875,000 100.2% 100.0%
EXPLANATORY NARRATIVE
Service Unit 348 — Capital Improvement
The total capital outlay is detailed below. Funds budgeted in the 2012 year-end estimate and not
spent will be brought forward to 2013.
Capital Outlay Capital Improvements 2013
Recycle Lagoons (Project #2259)
Automated Meter Reading (Project #2261)
Water Main Replacement (Project #2347)
Replace Open Gear Valves (project #2346)
Intake, River redirection (Project #2335)
Total Capital Outlay
477 Fund
$1,500,000
3,000,000
150,000
25,000
200,000
$4,875,000
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
Lagoons.
Account 410 Professional Services — Funds are budgeted in this line item for professional services such
as leak detection and water system plan updates.
50 — Utilities & Engineering • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $20,312 $0 $0 $0 $0 n/a n/a
480 Repairs & Maintenance 328,864 405,000 10,415 213,346 0 0.0% 0.0%
Total 349,176 405,000 10,415 213,346 0 0.0% 0.0%
600 Capital Outlays
640 Machinery & Equipment 8,188 2,012,000 89,691 100,000 3,000,000 149.1% n/a
650 Construction Projects 1,349,312 2,448,000 252,936 418,029 1,875,000 76.6% 448.5%
Total 1,357,500 4,460,000 342,627 518,029 4,875,000 109.3% 941.1%
Total Expenditures - SU 348 $1,706,676 $4,865,000 $353,042 $731,375 $4,875,000 100.2% 666.6%
Revenues
390 Other Financing Sources $1,364,300 $4,600,000 $412,860 $712,860 $4,600,000 100.0% 645.3%
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.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 699 General Revenues Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $3,713,738 $3,474,486 $3,374,809 $3,374,809 $3,356,294 96.6% 99.5%
360 Miscellaneous Revenues 3,447 0 0 0 0 n/a n/a
Total Re venues - SU 699 $3,717,185 $3,474,486 $3,374,809 $3,374,809 $3,356,294 96.6% 99.5%
2013 Adopted Budget • Utilities & Engineering — 51
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
IRRIGATION
Utilities & Engineering Director
Water / Irrigation Manager
Debbie Cook
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 2013 adopted rate for service is $0.0341 per square foot of lot. The rate
includes an 0 & M component at $0.0201 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. In 2012 the City issued an inter -fund loan of $917,000 to fund the
planned reconstruction of the General - 308 System and the refurbishment of the remaining
systems in 2012. 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 2011. Phase 4 (final phase) began with
design in the summer of 2010 and construction was completed in the spring of 2012. A detailed
description of work recently completed and work planned for the 2013 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.
52 - Utilities & Engineering • 2013 Adopted Budget
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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Feet of Irrigation Main Replaced by Irrigation Crew')
200
275
450
Number of Irrigation Services Replaced
110
80
130
Number of Irrigation Main Leaks
43
30
25
Number of Service Work Orders
1,553
1,415
1,420
(1) Main replacements ended in 2011
AUTHORIZED PERSONNEL
Class
Code Position Title
2012 2013
2011 Amended Proposed
Actual Budget Budget
7151 Water/Irrigation Division Admin Spec u) 1.00 1.00 0.00
8671 Irrigation Specialist I (2) 3.00 3.00 1.00
8672 Irrigation Specialist II (2) 1.00 1.00 3.00
8673 Irrigation Crew Leader 2.00 2.00 2.00
13401 Irrigation Supervisor 1.00 1.00 1.00
Total Personnel (2)
8.00 8.00 7.00
(1) Position not funded for 2013.
(2) Irrigation Specialist I is an entry level position; upon certification there's an automatic upgrade to Irrigation Specialist II.
(3) Irrigation funds .173 FTE's in Codes (022), Engineering (041) and Water (474)
BUDGET SUMMARY
Dept 475 Irrigation Operating (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
342 Irrigation Supply $1,428,738 $1,444,937 $1,201,142 $1,431,415 $1,509,163 104.4% 105.4%
645 Interfund Distribution 63,750 0 0 0 0 n/a n/a
Total Expenditure s $1,492,488 $1,444,937 $1,201,142 $1,431,415 $1,509,163 104.4% 105.4%
2013 Adopted Budget • Utilities & Engineering - 53
Revenue Summary By Service Unit
342 Irrigation Supply $1,524,697 $1,618,000 $1,412,734 $1,621,500 $1,682,400 104.0% 103.8%
699 General Re venues 500 700 10 200 700 100.0% 350.0%
Total Re venues $1,525,197 $1,618,700 $1,412,744 $1,621,700 $1,683,100 104.0% 103.8%
Fund Balance
Beginning Balance $325,055 $340,406 $357,765 $357,765 $548,050 161.0% 153.2%
Revenues Less Expenditures 32,710 173,763 211,602 190,285 173,937 100.1% 91.4%
Ending Balance $357,765 $514,169 $569,367 $548,050 $721,987 140.4% 131.7%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $477,956 $469,830 $396,683 $481,630 $508,914 108.3% 33.7%
200 Personnel Benefits 179,316 188,496 155,529 188,779 211,124 112.0% 14.0%
Sub -Total Salaries & Benefits 657,272 658,326 552,212 670,409 720,038 109.4% 47.7%
300 Supplies 57,356 74,000 42,274 74,000 74,000 100.0% 4.9%
400 Other Svcs & Charges 358,649 396,980 369,180 393,574 410,007 103.3% 27.2%
500 Intgov Svcs/Other Intfnd 63,848 100 52 100 100 100.0% 0.0%
600 Capital Outlays 0 0 0 0 3,200 n/a 0.2%
900 Intfnd Pymt f/Svcs 355,363 315,531 237,424 293,331 301,817 95.7% 20.0%
Total Expenditures $1,492,488 $1,444,937 $1,201,142 $1,431,414 $1,509,162 104.4% 100.0%
EXPLANATORY NARRATIVE
$2,800,000
$2,400,000
$2,000,000
$1,600,000
$1,200,000
$800,000
$400,000
$0
IRRIGATION OPERATING FUND FINANCIAL DATA
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Estimate
Revenues $2,609,515
$2,661,802
$1,905,383
$1,525,197
$1,621,700
Expenditures $2,631,451
$2,643,303
$1,862,091
$1,492,487
$1,431,415
��Beg Bal $285,202
$263,266
$281,765
$325,055
$357,765
-ii-End Bal $263,266
$281,765
$325,057
$357,765
$548,050
2013
Proposed
$1,683,100
$1,509,163
$548,050
$514,175
- $600,000
- $500,000
- $400,000
- $300,000
- $200,000
- $100,000
54 - Utilities & Engineering • 2013 Adopted Budget
$0
Customer
Service
8.7%
IRRIGATION OPERATING FUND
$1,509,163 — Total Expenditure Budget
City
Services
4.2%
Insurance
4.6%
Operating &
Maintenance
82.5%
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.
2013 Adopted Budget • Utilities & Engineering — 55
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.
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.
SU - 342 Irrigation Supply
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $455,053 $452,715 $371,501 $453,515 $476,924 105.3% 105.2%
120 Overtime 13,025 10,000 15,911 15,000 15,000 150.0% 100.0%
130 Special Pay 7,279 7,115 9,270 13,115 16,990 238.8% 129.5%
140 Retire/Term Ca shout 2,599 0 0 0 0 n/a n/a
Total 477,956 469,830 396,682 481,630 508,914 108.3% 105.7%
200 Personnel Benefits
200 Personnel Benefits 176,854 186,196 153,786 186,479 208,724 112.1% 111.9%
280 Clothing &Mise 2,462 2,300 1,743 2,300 2,400 104.3% 104.3%
Total 179,316 188,496 155,529 188,779 211,124 112.0% 111.8%
300 Supplies
310 Office & Oper Supplies 34,706 52,000 25,670 52,000 52,000 100.0% 100.0%
320 Fuel Consumed 17,725 18,000 14,891 18,000 18,000 100.0% 100.0%
350 Small Tools & Equip 4,926 4,000 1,713 4,000 4,000 100.0% 100.0%
Total 57,357 74,000 42,274 74,000 74,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 491 4,000 629 2,800 3,000 75.0% 107.1%
420 Communications 2,562 4,988 1,223 2,783 2,783 55.8% 100.0%
430 Transportation/Training 260 1,000 35 1,000 1,000 100.0% 100.0%
440 Advertising 0 500 378 500 500 100.0% 100.0%
450 OperRentals &Leases 1,024 1,200 195 1,200 1,200 100.0% 100.0%
470 Public Utility Services 333,200 353,291 346,966 353,291 369,524 104.6% 104.6%
480 Repairs &Maintenance 6,085 15,000 6,254 15,000 15,000 100.0% 100.0%
490 Miscellaneous 15,028 17,000 13,500 17,000 17,000 100.0% 100.0%
Total 358,650 396,979 369,180 393,574 410,007 103.3% 104.2%
56 - Utilities & Engineering • 2013 Adopted Budget
530 State/Cnty Tax & Assess 98 100 52 100 100 100.0% 100.0%
640 Machinery & Equipment 0 0 0 0 3,200 n/a n/a
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 54,641 39,034 32,350 39,034 31,358 80.3% 80.3%
960 Interfund Insurance Svc 58,378 64,216 64,216 64,216 68,711 107.0% 107.0%
980 Interfund Grg/Plnt Chrg 6,612 6,612 5,510 6,612 6,612 100.0% 100.0%
990 Interfund Admin Chrgs 235,731 205,669 135,348 183,469 195,136 94.9% 106.4%
Total 355,362 315,531 237,424 293,331 301,817 95.7% 102.9%
Total Expenditures - SU 342 $1,428,739 $1,444,936 $1,201,141 $1,431,414 $1,509,162 104.4% 105.4%
Revenues
310 Taxes $744 $0 $0 $0 $0 n/a n/a
340 Chrgs f/Goods &Services 1,584,393 1,618,000 1,412,734 1,621,500 1,682,400 104.0% 103.8%
380 Nonrevenues -60,440 0 0 0 0 n/a n/a
Total Revenues - SU 342 $1,524,697 $1,618,000 $1,412,734 $1,621,500 $1,682,400 104.0% 103.8%
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 2013.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $63,750 $0 $0 $0 $0 n/a n/a
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $325,055 $340,406 $357,765 $357,765 $548,050 161.0% 153.2%
360 Miscellaneous Revenues 500 700 10 200 700 100.0% 350.0%
Total Re venues - SU 699 $325,555 $341,106 $357,775 $357,965 $548,750 160.9% 153.3%
2013 Adopted Budget • Utilities & Engineering - 57
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
IRRIGATION SYSTEM IMPROVEMENTS
Utilities & Engineering Director
Water / Irrigation Manager
Debbie Cook
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. An inter -fund loan of 917,000 was obtained in 2012. 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 2011. Phase 4, replacement of the remaining neighborhood distribution
mains was completed in spring of 2012.
Proposed Capital Projects for 2013:
The Fruitvale Canal Diversion Repair - involves improvements to the diversion, including
measures to enhance fish habitat, construction, moving water rights, consolidation of
diversions and required permits.
Bond Repayment.
Bond or Line of Credit Repayment
Pump Station Improvements.
The service units in this division are:
Service Unit 348 - Capital Improvement
Service Unit 699 - General Revenues
58 - Utilities & Engineering • 2013 Adopted Budget
BUDGET SUMMARY
Dept 479 Irrigation System Impr (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $2,453,799 $4,115,554 $1,468,348 $1,649,554 $1,033,304 25.1% 62.6%
Revenue Summary By Service Unit
348 Capital Improvement $1,200,085 $2,707,500 $2,021,800 $2,186,500 $1,207,500 44.6% 55.2%
699 General Re venues 1,000 1,000 74 1,080 1,000 100.0% 92.6%
Total Re venues $1,201,085 $2,708,500 $2,021,874 $2,187,580 $1,208,500 44.6% 55.2%
Fund Balance
Beginning Balance $844,248 $2,083,314 -$408,465 -$408,465 $129,561 6.2% -31.7%
Revenues Less Expenditures -1,252,714 -1,407,054 553,526 538,026 175,196 -12.5% 32.6%
Ending Balance -$408,466 $676,260 $145,061 $129,561 $304,757 45.1% 235.2%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
500 Intgov Svcs/Other Intfnd $319,234 $640,554 $160,277 $320,554 $321,504 50.2% 31.1%
600 Capital Outlays 2,134,565 3,475,000 836,605 925,000 125,000 3.6% 12.1%
700 Debt Service 0 0 471,465 404,000 586,800 n/a 56.8%
Total Expenditure s $2,453,799 $4,115,554 $1,468,347 $1,649,554 $1,033,304 25.1% 100.0%
EXPLANATORY NARRATIVE
Service Unit 348 - Capital Improvement
The following chart shows expenditures in this fund.
Capital Outlay Capital Improvements 2012
Fruitvale Canal Diversion Study (Project 2011)
Bond Repayment (last payment in 2033)
Inter -fund Loan Repayment
Pump Station Improvement (Project #2303)
Total Capital Outlay
Revenues are from Irrigation Assessment fees.
479 Fund
75,000
321,504
586,800
50,000
1,033,304
2013 Adopted Budget • Utilities & Engineering - 59
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $319,234 $640,554 $160,277 $320,554 $321,504 50.2% 100.3%
650 Construction Projects 2,134,565 3,475,000 836,605 925,000 125,000 3.6% 13.5%
700 Debt Service Principal 0 0 465,181 400,000 579,000 n/a 144.8%
800 Debt Service Interest 0 0 6,284 4,000 7,800 n/a 195.0%
Total Expenditures - SU 348 $2,453,799 $4,115,554 $1,468,347 $1,649,554 $1,033,304 25.1% 62.6%
Revenues
340 Chrgs f/Goods & Services $1,206,231 $1,207,500 $1,042,800 $1,207,500 $1,207,500 100.0% 100.0%
380 Nonrevenues -6,146 0 979,000 979,000 0 n/a 0.0%
390 Other Financing Sources 0 1,500,000 0 0 0 0.0% n/a
Total Revenues - SU 348 $1,200,085 $2,707,500 $2,021,800 $2,186,500 $1,207,500 44.6% 55.2%
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 a $917,000 interfund loan will allow us to stay on schedule and
use a pay-as-you-go plan. Funds budgeted in the 2012 year-end estimate and not spent will be
brought forward to 2013.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $844,248 $2,083,314 -$408,465 -$408,465 $129,561 6.2% -31.7%
360 Miscellaneous Revenues 1,000 1,000 74 1,080 1,000 100.0% 92.6%
Total Revenue s - SU 699 $845,248 $2,084,314 -$408,391 -$407,385 $130,561 6.3% -32.0%
60 — Utilities & Engineering • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
ENGINEERING
GENERAL FUND
Utilities & Engineering Director Debbie Cook
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.
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1271 City Engineer 1.00 1.00 1.00
3120 Design Engineer 3.00 3.00 3.00
4141 Construction Inspector (1) 2.00 1.00 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 (2) 12.00 11.00 11.00
(1) Construction Inspector position eliminated in 2012 budget.
(2) 5.92 FTE's are funded by Stormwater (441), Wastewater (473), Water (474), and Irrigation (475).
2013 Adopted Budget • Utilities & Engineering - 61
BUDGET SUMMARY
Dept 041 Engineering (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $730,127 $702,274 $534,070 $681,897 $686,172 97.7% 100.6%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages
200 Personnel Benefits
Sub -Total Salaries & Benefits
300 Supplies
400 Other Svcs & Charges
900 Intfnd Pymt f/Svcs
Total Expenditures
$512,901 $483,562 $372,261 $462,330 $458,801 94.9% 66.9%
157,072 153,471 119,542 153,795 160,080 104.3% 23.3%
669,973 637,033 491,803 616,125 618,881 97.2% 90.2%
25,210 19,000 10,113 19,000 19,000 100.0% 2.8%
15,458 23,087 11,317 23,618 23,650 102.4% 3.4%
19,487 23,154 20,838 23,154 24,642 106.4% 3.6%
$730,128 $702,274 $534,071 $681,897 $686,173 97.7% 100.0%
EXPLANATORY NARRATIVE
Service Unit 528 - Capital Improvement
Work planned for 2013 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
MAP -21, FMSIB, 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 2013 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.
62 - Utilities & Engineering • 2013 Adopted Budget
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 2013.
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 2013, also goes directly to the General Fund.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $512,861 $482,497 $371,974 $459,980 $457,801 94.9% 99.5%
120 Overtime 0 1,000 0 700 1,000 100.0% 142.9%
130 Special Pay 40 65 287 1,650 0 0.0% 0.0%
Total 512,901 483,562 372,261 462,330 458,801 94.9% 99.2%
200 Personnel Benefits 157,072 153,471 119,542 153,795 160,080 104.3% 104.1%
300 Supplies
310 Office & Oper Supplies 12,676 9,000 5,145 9,000 9,000 100.0% 100.0%
320 Fuel Consumed 8,835 9,000 4,756 9,000 9,000 100.0% 100.0%
350 Small Tools & Equip 3,699 1,000 212 1,000 1,000 100.0% 100.0%
Total 25,210 19,000 10,113 19,000 19,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 888 3,000 0 3,000 3,000 100.0% 100.0%
420 Communications 10,536 10,187 6,689 10,187 10,187 100.0% 100.0%
430 Transportation/Training 566 1,000 589 1,500 1,500 150.0% 100.0%
440 Advertising 0 100 0 100 100 100.0% 100.0%
470 Public Utility Services 23 100 103 100 113 113.0% 113.0%
480 Repairs & Maintenance 0 1,000 0 1,000 1,000 100.0% 100.0%
490 Miscellaneous 3,445 7,700 3,936 7,731 7,750 100.6% 100.2%
Total 15,458 23,087 11,317 23,618 23,650 102.4% 100.1%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 9,705 12,394 10,078 12,394 13,129 105.9% 105.9%
960 Interfund Insurance Svc 9,782 10,760 10,760 10,760 11,513 107.0% 107.0%
Total 19,487 23,154 20,838 23,154 24,642 106.4% 106.4%
Total Expenditures - SU 528 $730,128 $702,274 $534,071 $681,897 $686,173 97.7% 100.6%
Revenues
340 Chrgs f/Goods & Services $700,198 $621,200 $457,023 $581,200 $721,200 116.1% 124.1%
2013 Adopted Budget • Utilities & Engineering - 63
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
ARTERIAL STREET CAPITAL
Utilities & Engineering Director Debbie Cook
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.
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $2,106,763 $4,270,295 $1,354,074 $3,588,841 $8,651,794 202.6% 241.1%
645 Interfund Distribution 284,183 284,183 174,758 284,183 284,183 100.0% 100.0%
Total Expenditures $2,390,946 $4,554,478 $1,528,832 $3,873,024 $8,935,977 196.2% 230.7%
Revenue Summary By Service Unit
528 Capital Improvements $2,291,357 $4,376,152 $1,218,701 $3,548,836 $8,812,123 201.4% 248.3%
645 Interfund Distribution 74,336 57,199 57,199 57,199 57,199 100.0% 100.0%
699 General Re venues 4,000 4,000 0 2,000 1,000 25.0% 50.0%
Total Re venues $2,369,693 $4,437,351 $1,275,900 $3,608,035 $8,870,322 199.9% 245.8%
Fund Balance
Beginning Balance $517,311 $227,413 $590,660 $590,660 $325,671 143.2% 55.1%
Revenues Less Expenditures -21,253 -117,127 -252,932 -264,989 -65,655 56.1% 24.8%
Ending Balance $496,058 $110,286 $337,728 $325,671 $260,016 235.8% 79.8%
64 - Utilities & Engineering • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $3,305 $5,000 $71 $5,000 $5,005,000 n/a 56.0%
500 Intgov Svcs/Other Intfnd 284,183 284,183 174,758 284,183 284,183 100.0% 3.2%
600 Capital Outlays 1,925,824 4,143,400 1,233,396 3,462,167 3,544,321 85.5% 39.7%
700 Debt Service 177,634 121,895 120,607 121,674 102,473 84.1% 1.1%
Total Expenditures $2,390,946 $4,554,478 $1,528,832 $3,873,024 $8,935,977 196.2% 100.0%
EXPLANATORY NARRATIVE
Service Unit - 528 Capital Improvements
Projects scheduled and budgeted for 2013 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)
2272 W. Nob Hill Blvd 49th to 64t1.
2282 64t1. & Tieton Signal
2301 Powerhouse-WOD Trail
2311 64t1. Nob Hill to Tieton
2314 River Rd. 6t1. to 16t1.
2340 N. 1" St Revitalization
2343 Citywide Safety Improvements
2344 Lincoln Corridor Safety
2349 80t1. Ave Bridge
2353 Street Project funded by General Obligation Bond
2013
Projected
$105,000
20,000
5,000
15,000
3,500
39,900
10,000
150,000
See 2012
925,000
1,204,421
279,000
375,000
405,000
12,500
5,000,000
Total Construction Projects 8,549,321
Debt Service
1493 Yak Ave/I-82 Bond Red (Op Transfer to Fund 283) (Mat Date Dec. 1, 2013)
1526 Fair Avenue (Maturity Date July 1, 2015)
1944 River Road - N. 16th Ave to Fruitvale
2249 Italstone 23rd Avenue-Ahtanum to Oak (Maturity Date June 1, 2013)
65,333
54,849
218,850
47,624
Total Debt Service 386,656
Total Fund 142 Expenditures $8,935,977
Account 410 Professional Services - Funds are budgeted in this line item for professional services such
as electrical or mechanical engineering, architecture, or surveying.
2013 Adopted Budget • Utilities & Engineering - 65
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $3,305 $5,000 $71 $5,000 $5,000 100.0% 100.0%
480 Repairs & Maintenance 0 0 0 0 5,000,000 n/a n/a
Total 3,305 5,000 71 5,000 5,005,000 n/a n/a
600 Capital Outlays
630 Impr Other Than Bldg 25,359 100,000 100 100 0 0.0% 0.0%
650 Construction Projects 1,900,464 4,043,400 1,233,296 3,462,067 3,544,321 87.7% 102.4%
Total 1,925,823 4,143,400 1,233,396 3,462,167 3,544,321 85.5% 102.4%
780 Intergovernmental Loans 167,735 115,106 115,105 115,106 99,153 86.1% 86.1%
830 Debt Svc - Ext LIL) - Int 9,899 6,789 5,502 6,568 3,320 48.9% 50.5%
Total Expenditures - SU 528 $2,106,762 $4,270,295 $1,354,074 $3,588,841 $8,651,794 202.6% 241.1%
Revenues
330 Intergovernmental Rev $1,788,960 $4,119,175 $1,102,644 $3,275,964 $3,032,525 73.6% 92.6%
340 Chrgs f/Goods & Services 1,194 500 0 500 500 100.0% 100.0%
360 Miscellaneous Revenues 501,203 246,477 116,057 262,372 769,098 312.0% 293.1%
390 Other Financing Sources 0 10,000 0 10,000 5,010,000 n/a n/a
Total Revenues - SU 528 $2,291,357 $4,376,152 $1,218,701 $3,548,836 $8,812,123 201.4% 248.3%
Service Unit - 645 Interfund Distribution
Represents transfers from other funds.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $284,183 $284,183 $174,758 $284,183 $284,183 100.0% 100.0%
Revenues
380 Nonrevenues $57,199 $57,199 $57,199 $57,199 $57,199 100.0% 100.0%
390 Other Financing Sources 17,137 0 0 0 0 n/a n/a
Total Revenues - SU 645 $74,336 $57,199 $57,199 $57,199 $57,199 100.0% 100.0%
Service Unit 699 - Revenues
Revenues are detailed in the following charts.
66 - Utilities & Engineering • 2013 Adopted Budget
Fund 142 Revenues
2013
Projected
1526 Utilities' Contribution to PWTF Loan $57,199
1796 Engineering 500
1907 Special Assessment from SIED Loan Ahtanum 5,476
Gas Tax 604,000
Interest 1,000
2143 Nob Hill and Fair Avenue (Design) 34,525
2249 Italstone 47,622
2282 64t1. and Tieton (Wal-Mart) 150,000
2301 Powerhouse-WOD Trail See 2012
2311 64t1. Nob Hill to Tieton Dr. 780,000
2314 River Rd 6t1. to 16t1. 1,160,000
2340 N 1" St revitalization 250,000
2343 Citywide Safety 375,000
2344 Lincoln Corridor 405,000
2353 Street project GOB 5,000,000
Total Fund 142 Revenues $8,870,322
SU - 699 General Revenues
2013
Year Expenses and Revenues Projected
2012 Balance Forward
2012 Estimated Revenue
2012 Projected Expenditures
$590,660
3,608,035
3,873,024
Balance at end of 2012 325,671
2013 Revenues 8,870,322
Total Estimated Resources 9,195,993
2013 Projected Expenditures 8,935,977
Balance at end of 2013 $260,016
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $517,311 $227,413 $590,660 $590,660 $325,671 143.2% 55.1%
360 Miscellaneous Revenues 4,000 4,000 0 2,000 1,000 25.0% 50.0%
Total Re venue s-SU699 $521,311 $231,413 $590,660 $592,660 $326,671 141.2% 55.1%
2013 Adopted Budget • Utilities & Engineering — 67
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
PUBLIC WORKS TRUST (REET 1)
Utilities & Engineering Director Debbie Cook
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
- Real Estate Excise Tax Revenue
- Capital Improvement
- Interfund Distribution
- General Revenues
BUDGET SUMMARY
Dept 342 Pub Wks Trust Const (1) (2) (3) (4) (5) (6)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5
528 Capital Improvements $322,493 $371,840 $249,709 $284,734 $612,740 164.8%
645 Interfund Distribution 332,542 346,542 136,271 342,542 232,542 67.1%
Total Expenditures $655,035 $718,382 $385,980 $627,276 $845,282 117.7%
Revenue Summary By Service Unit
348 Capital Improvement $464,344 $450,000 $394,704
645 Interfund Distribution 75,000 95,906 0
699 General Re venues 3,000 3,000 0
Total Re venues $542,344 $548,906 $394,704
$510,000 $525,000 116.7%
0 84,306 87.9%
2,000 2,000 66.7%
$512,000 $611,306 111.4%
(7)
% Chng
from
4 to 5
215.2%
67.9%
134.8%
102.9%
n/a
100.0%
119.4%
Fund Balance
Beginning Balance $865,818 $647,991 $753,127 $753,127 $637,851 98.4% 84.7%
Revenues Less Expenditures -112,691 -169,476 8,725 -115,276 -233,976 138.1% 203.0%
Ending Balance $753,127 $478,515 $761,852 $637,851 $403,875 84.4% 63.3%
68 - Utilities & Engineering • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
500 Intgov Svcs/Other Intfnd $390,967 $404,967 $194,696 $400,967 $290,967 71.8% 34.4%
600 Capital Outlays 27,622 50,000 35,743 55,000 195,000 390.0% 23.1%
700 Debt Service 236,446 263,415 155,541 171,309 359,315 136.4% 42.5%
Total Expenditures $655,035 $718,382 $385,980 $627,276 $845,282 117.7% 100.0%
EXPLANATORY NARRATIVE
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 Martin Luther King (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.
2013
Project Proposed
Number Project Budget
2285 2nd and "A" Sidewalk Improvements
Projects scheduled and budgeted for 2013 using 342 funds are:
$8,425
2013
Project Proposed
Number Project Budget
1783 2012 City Hall Renovation (Continuation)
2351 Franklin Park Parking Lot
The obligations for loan repayments from this fund are:
$50,000
145,000
$195,000
Project 2013 Date of
Year Number Project Debt Maturity
2009 1818 Yakima Railroad Grade (Stormwater) $84,306 7/1/29
2009 1818 Yakima Railroad Grade Separations 167,509 7/1/28
2212 Upper Kiwanis Park Interfund 107,500
$359,315
2013 Adopted Budget • Utilities & Engineering — 69
SU - 528 Capital Improvements
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
520 Intergov't Agreements
600 Capital Outlays
620 Buildings
630 Impr Other Than Bldg
Total
700 Debt Svc - Principal
780 Inte rgove rnme nta 1 Lo a
790 Debt Svc - LID / Prin
Total
800 Debt Svc - Interest
820 Debt Svc - Int/Interfund
830 Debt Svc - Ext LTD - Int
Total
Total Expenditure s - SU 528
$58,425 $58,425 $58,425 $58,425 $58,425 100.0% 100.0%
27,622 50,000 35,743 50,000 50,000 100.0% 100.0%
0 0 0 5,000 145,000 n/a n/a
27,622 50,000 35,743 55,000 195,000 390.0% 354.5%
215,055 215,086 154,386 154,386 184,780 85.9% 119.7%
0 0 0 0 100,000 n/a n/a
215,055 215,086 154,386 154,386 284,780 132.4% 184.5%
0 0 2,316 3,800 7,500 n/a 197.4%
21,391 48,329 -1,161 13,123 67,035 138.7% 510.8%
21,391 48,329 1,155 16,923 74,535 154.2% 440.4%
$322,493 $371,840 $249,709 $284,734 $612,740 164.8% 215.2%
Service Unit 645 - Interfund Distribution
Revenues consist of interest and payments from other divisions. Current Interfund Distributions
are as follows:
Project
Year Number Project
2013
Debt
2009 1818 Stomlwater $84,306
Interfund transfers scheduled and budgeted for 2013 using 342 funds are:
Project
Number Project
0000 Operating Transfer (Streets)
2105 Fire Station 92 West Valley Addition (operating transfer to 332)
2230 3rd Avenue - Mead to Chestnut (operating transfer to Fund 142)
Total Scheduled Interfund Distributions
Date of
Maturity
7/1/29
2013
Proposed
Budget
$40,000
71,935
120,607
$232,542
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget
(6) (7)
% Chng % Chng
from from
2to5 4to5
Expenses
550 Interfund Subsidies $332,542 $346,542 $136,271 $342,542 $232,542 67.1%
Revenues
380 Nonrevenues
390 Other Financing Sources
Total Revenues - SU 645
$24,375 $0 $0 $0 $0 n/a
50,625 95,906 0 0 84,306 87.9%
$75,000 $95,906 $0 $0 $84,306 87.9%
70 - Utilities & Engineering • 2013 Adopted Budget
67.9%
n/a
n/a
n/a
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:
Project
2013
Proposed
Budget
Local Real Estate Excise Tax $525,000
Interest 2,000
Project 1818 Stormwater Loan 84,306
Total Anticipated Revenues $611,306
Expenses and Revenues
2013
Projected
Balance Forward $637,851
Estimated Revenue 1,249,157
Projected Expenditures 845,282
Balance at the end of 2013 $403,875
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Re venues
310 Taxes $464,344 $450,000 $394,704 $510,000 $525,000 116.7% 102.9%
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $865,818 $647,991 $753,127 $753,127 $637,851 98.4% 84.7%
360 Miscellaneous Revenues 3,000 3,000 0 2,000 2,000 66.7% 100.0%
Total Re venues - SU 699 $868,818 $650,991 $753,127 $755,127 $639,851 98.3% 84.7%
2013 Adopted Budget • Utilities & Engineering — 71
PUBLIC WORKS TRUST CONSTRUCTION FUND
REVENUES AND EXPENDITURES
2001 - 2011
2001 2002 2003 2004
Revenues
Local Real Estate Excise Tax $366,997 $472,809 $645,074 $706,670
Interest From Investments 2,620 1,510 990 3,053
Residual Equity Transfer(Water/Wastewater) 24,375 24,375 24,375 24,375
Operating Transfer(Street) 16,875 16,875 16,875 16,875
Operating Transfer(Irrigation) 33,750 33,750 33,750 33,750
Interlocal Grant Yakima County - Purchasing 0 0 0 0
Total Revenues $444,617 $549,319 $721,064 $784,723
Expenditures
Debt Service (PWTF -1818 Underpass: End Date 2031) $0 $0 $0 $0
Debt Service (1818 RR Grade Stormwater Loan) 0 0 0 0
Debt Service (P0653 - Tieton Dr.: Maturity - 2006) 44,147 43,011 41,874 40,737
Debt Service (P1133 - Nob Hill Over Pass: Maturity - 2007) 10,998 10,895 10,792 10,688
Debt Service (P1355 - Fruitvale Canal Wasteway: Maturity - 2011) 8,003 7,812 7,620 7,429
Debt Service (P1367 - Resignalization: Maturity - 2011) 45,733 45,312 44,890 44,469
Debt Service (P1455 - Fruitvale Canal Phase II: Maturity - 2013) 79,779 77,959 76,139 74,319
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 85,077 34,521 28,928 177,419
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 $373,737 $319,510 $310,243 $455,061
Balance Available $70,880 $229,809 $410,821 $329,662
72 - Utilities & Engineering • 2013 Adopted Budget
2005 2006 2007 2008 2009 2010 2011 Total
$878,934 $894,037 $1,056,417 $755,841 $541,616 $516,570 $464,344 $7,299,309
0 78,136 86,820 60,000 13,000 13,000 3,000 262,129
24,375 24,375 24,375 24,375 24,375 24,375 24,375 268,125
16,875 16,875 16,875 16,875 16,875 16,875 16,875 185,625
33,750 33,750 33,750 33,750 33,750 33,750 33,750 371,250
0 0 0 0 13,216 0 0 13,216
$953,934 $1,047,173 $1,218,237 $890,841 $642,832 $604,570 $542,344 $8,399,654
$0 $0 $0 $0 $0 $5,072 $167,145 $172,217
0 0 0 0 0 0 7,723 7,723
39,600 38,463 0 0 0 0 0 247,832
10,585 10,482 10,378 0 0 0 0 74,818
7,238 7,047 6,855 6,664 6,473 0 0 65,141
44,047 43,626 43,204 42,783 42,361 0 0 396,425
72,499 70,679 68,859 67,039 65,219 63,398 61,579 777,468
40,000 40,000 40,000 40,000 40,000 40,000 40,000 440,000
60,000 60,000 60,000 60,000 0 0 0 480,000
0 0 0 73,535 71,935 71,935 71,935 289,340
0 0 0 32,534 120,607 120,607 120,607 394,355
102,015 149,126 143,564 164,289 94,928 451,366 27,622 1,458,855
103,552 -28 0 0 0 0 0 103,524
0 0 0 551,515 2,522 0 0 554,037
0 0 0 0 0 58,427 58,425 116,852
10,030 0 0 0 0 0 0 10,030
0 0 0 2,495 0 0 0 2,495
0 160,000 0 0 0 0 0 160,000
0 550,000 0 0 0 0 0 550,000
0 0 200,000 250,000 250,000 50,000 50,000 800,000
0 0 200,000 176,465 178,065 50,000 50,000 654,530
0 0 0 0 50,000 0 0 50,000
$489,566 $1,129,395 $772,860 $1,467,319 $922,110 $910,805 $655,036 $7,805,642
$464,368 ($82,222) $445,377 ($576,478) ($279,278) ($306,235) -$112,692 $594,012
2013 Adopted Budget • Utilities & Engineering - 73
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
PUBLIC WORKS TRUST (REET 2)
Utilities & Engineering Director Debbie Cook
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $676,495 $250,000 $0 $250,000 $250,000 100.0% 100.0%
645 Interfund Distribution 256,822 256,822 128,411 256,822 256,822 100.0% 100.0%
Total Expenditures $933,317 $506,822 $128,411 $506,822 $506,822 100.0% 100.0%
Revenue Summary By Service Unit
348 Capital Improvement $464,344 $450,000 $394,704 $510,000 $525,000 116.7% 102.9%
699 General Re venues 2,000 2,000 0 2,000 2,000 100.0% 100.0%
Total Re venues $466,344 $452,000 $394,704 $512,000 $527,000 116.6% 102.9%
Fund Balance
Beginning Balance $839,948 $280,126 $372,975 $372,975 $378,153 135.0% 101.4%
Revenues Less Expenditures -466,973 -54,822 266,293 5,178 20,178 -36.8% 389.7%
Ending Balance $372,975 $225,304 $639,268 $378,153 $398,331 176.8% 105.3%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $250,000 $250,000 $0 $250,000 $250,000 100.0% 49.3%
500 Intgov Svcs/Other Intfnd 256,822 256,822 128,411 256,822 256,822 100.0% 50.7%
600 Capital Outlays 426,495 0 0 0 0 n/a 0.0%
Total Expenditures $933,317 $506,822 $128,411 $506,822 $506,822 100.0% 100.0%
74 - Utilities & Engineering • 2013 Adopted Budget
EXPLANATORY NARRATIVE
Service Unit 348 - Capital Improvement
Revenue is placed into this fund from second 1/4% Real Estate Excise Tax and 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 2013.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $250,000 $250,000 $0 $250,000 $250,000 100.0% 100.0%
650 Construction Projects 426,495 0 0 0 0 n/a n/a
Total Expenditure s - SU 348 $676,495 $250,000 $0 $250,000 $250,000 100.0% 100.0%
Revenues
310 Taxes
$464,344 $450,000 $394,704 $510,000 $525,000 116.7% 102.9%
Service Unit 645 - Interfund Distribution
Interfund distributions for 2013 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 $256,822
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $256,822 $256,822 $128,411 $256,822 $256,822 100.0% 100.0%
Service Unit 699 - General Revenues
These revenues consist mainly of the beginning balance.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $839,948 $280,126 $372,975 $372,975 $378,153 135.0% 101.4%
360 Miscellaneous Revenues 2,000 2,000 0 2,000 2,000 100.0% 100.0%
Total Revenues - SU 699 $841,948 $282,126 $372,975 $374,975 $380,153 134.7% 101.4%
2013 Adopted Budget • Utilities & Engineering - 75
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
LID CONSTRUCTION
Utilities & Engineering Director Debbie Cook
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 Road Improvement District (RID) to improve their
road. From none of these areas did we receive sufficient positive response to initiate an LID/RID.
Therefore, we have had no LID's since that time.
76 - Utilities & Engineering • 2013 Adopted Budget
UTILITIES & ENGINEERING
2013 BUDGET NARRATIVE
CAPITAL IMPROVEMENT CUMULATIVE RESERVE
Utilities & Engineering Director Debbie Cook
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 f/Cap Impr (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $12,163,709 $9,432,249 $1,967,831 $2,359,249 $12,194,500 129.3% 516.9%
Revenue Summary By Service Unit
528 Capital Improvements $11,989,817 $6,067,166 $462,960 $1,523,644 $10,728,000 176.8% 704.1%
645 Interfund Distribution 80,000 0 0 0 0 n/a n/a
Total Re venues $12,069,817 $6,067,166 $462,960 $1,523,644 $10,728,000 176.8% 704.1%
Fund Balance
Beginning Balance $3,402,817 $3,112,037 $3,308,925 $3,308,925 $2,441,320 78.4% 73.8%
Revenues Less Expenditures -93,892 -3,365,083 -1,504,871 -867,605 -1,681,500 50.0% 193.8%
Ending Balance $3,308,925 -$253,046 $1,804,054 $2,441,320 $759,820 -300.3% 31.1%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $20,460 $386,437 $294,416 $386,437 $0 0.0% 0.0%
600 Capital Outlays 12,143,249 9,045,812 1,673,415 1,972,812 12,194,500 134.8% 100.0%
Total Expenditure s $12,163,709 $9,432,249 $1,967,831 $2,359,249 $12,194,500 129.3% 100.0%
2013 Adopted Budget • Utilities & Engineering - 77
EXPLANATORY NARRATIVE
Service Unit 528 - Capital Improvement
In 2013 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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $20,460 $386,437 $294,416 $418,437 $215,000 55.6% 51.4%
600 Capital Outlays
640 Machinery & Equipment 0 128,812 23,364 128,812 0 0.0% 0.0%
650 Construction Projects 12,143,249 8,917,000 1,650,050 1,844,000 12,194,500 136.8% 661.3%
Total 12,143,249 9,045,812 1,673,414 1,972,812 12,194,500 134.8% 618.1%
Total Expenditure s - SU 528 $12,163,709 $9,432,249 $1,967,830 $2,391,249 $12,409,500 131.6% 519.0%
Revenues
330 Intergovernmental Re v $10,777,674 $6,067,166 $12,858 $0 $10,628,000 175.2% n/a
360 Miscellaneous Revenues 0 0 0 1,044,944 0 n/a 0.0%
390 Other Financing Sources 1,212,143 0 450,102 478,700 100,000 n/a 20.9%
Total Re venue s-SU528 $11,989,817 $6,067,166 $462,960 $1,523,644 $10,728,000 176.8% 704.1%
Service Unit 645 - Interfund Distribution
The Interfund Operating Transfers were used for project 2094, a new Utility Services System.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $80,000 $0 $0 $0
Service Unit 699 - General Revenues
Revenues come from interest from investments.
SU - 699 General Revenues
$0 n/a n/a
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$3,402,817 $3,112,037 $3,308,925 $3,308,925 $2,441,320 78.4% 73.8%
78 - Utilities & Engineering • 2013 Adopted Budget
PUBLIC WORKS
2013 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.
Streets and Traffic
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
established a Transportation Benefit District and is considering taking a car tab fee to a public vote.
With the budget limitations and increased cost of asphalt products, Streets provided no chip sealing
to arterial or residential streets again in 2012. The program was limited to select and critical,
pavement repairs and crack sealing. The overall condition of the City's streets, though generally
passable, is now on the progressively steeper curve of deterioration. Patching, crack 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. The general Pavement Condition Index of the City's streets is 54
and falling. A $5 Million arterial street grind and overlay project will be accomplished in 2013 to
kick start a more robust program dependent on additional, voter determined revenues.
Weed Control along arterials was limited to a fraction of our past efforts due to budget constraints.
The Street Maintenance crew lost one vacant position due to cost containment. However, the 2013
budget has restored a more robust program.
This winter's coming "neutral" weather pattern could bring occasional 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.
A number of intersections with signal equipment failure were repaired or upgraded in 2012,
including controller enhancements to improve corridor progression projects for Yakima Avenue,
16th Avenue and 40th Avenue. Traffic Operations lost 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
after 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; the
Memorial Campus is now semi -closed.
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.
2013 Adopted Budget • Public Works —1
This work will also receive Pacific Power & Light (PPL) energy credit rebates. An additional 50
street lights will have been installed in east Yakima through 2012 in high crime locations.
Refuse
The automated provision of Refuse service will allow for incorporating nearly 500 new customers
from West Valley in 2013. Refuse will be serving approximately 6,050 more residential customers
and 1,900 more yard service customers now than it did 10 years ago with 2.6 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 45,000 biodegradable bags for the 2012 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. Refuse continues to evaluate the potential to incorporate recycling in its services within
its current revenue structure.
Parks
Parks staff has addressed a desire in the 2012 Citizen Survey to begin improving walking and
hiking paths by identifying Trek Yakima. A Pathway Expansion Master Plan is to be initiated in
2013.
The Upper Kiwanis Ballfield Project was completed and dedicated in the fall of 2012. 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. Other 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 woman's fast pitch, night lighting, and ADA accessible walkways are
now done.
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. Parks continues to be challenged with maintaining services and
maintenance of existing infrastructure in a highly limited resource situation. Further erosion of
Park's revenues elevates the possibility of more serious service cuts and a decrease of current open
space maintenance practices. An extensive survey about Park services was conducted in the
community in 2011. The results helped Parks create a Comprehensive Plan update, which Council
2 —Public Works • 2013 Adopted Budget
adopted in April 2012. One theme found in the parks survey was the respondent's desire to
register and pay for recreational services online. We now have that capability through a procured
system.
Transit
Yakima Transit continues to be the critical provider of essential transportation services in the Upper
Valley. A new two-year grant that funded service to Central Washington University (CWU) in
Ellensburg began in November of 2011 under a four-way funding collaboration that includes
Yakima Transit, Central Washington University, WSDOT and HopeSource. Ridership exceeds 300
per day. Sunday fixed -route bus service started in April 2011 under a federal grant and will be
partially funded in 2012. 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. However, to support the capital intensive endeavor inherent to Transit, staff
has prepared a 5 Year Financial Plan demonstrating that cost containment is necessary to support
capital needs.
Equipment Rental
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.
Public Works Administration
The Public Works Department works closely with the Block by Block contractor as they have
assumed the majority of downtown maintenance activities through the business voted DYBID.
New tree lights were procured and the old LED lights have been replaced for the 2012-2013 holiday
and winter season. 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.
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 2013 in this difficult economic and budget time.
2013 Adopted Budget • Public Works - 3
PUBLIC WORKS
2013 BUDGET NARRATIVE
PUBLIC WORKS ADMINISTRATION
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.
The Public Works Department continues to internally restructure the 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
2012 2013
Class 2011 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) 1.00 1.00 0.00
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 (2) 9.00 9.00 8.00
(1) For 2013, the Departrnent Assistant II position has been eliminated due to budget constraints.
(2) Public Works Administration (560) funds .15 FTE in Equipment Rental and has 1.60 FTEs funded by Cemetery
(144) and Transit (462).
4 -Public Works • 2013 Adopted Budget
BUDGET SUMMARY
Dept 560 Public Works Admin
Exp Summary By Service Unit
633 Facility Maintenance
639 Administration
640 Safety And Training
Total Expenditure s
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$566,225 $560,113 $423,798 $559,741 $565,398 100.9%
547,713 582,086 462,635 576,278 533,569 91.7%
11,708 43,278 28,621 43,410 43,678 100.9%
$1,125,646 $1,185,477 $915,054 $1,179,429 $1,142,645 96.4%
Revenue Summary By Service Unit
633 Facility Maintenance $567,438 $567,438
639 Administration 616,893 617,893
Total Re venues $1,184,331 $1,185,331
101.0%
92.6%
100.6%
96.9%
$472,862 $567,438 $567,438 100.0% 100.0%
514,077 617,893 580,000 93.9% 93.9%
$986,939 $1,185,331 $1,147,438 96.8% 96.8%
Fund Balance
Beginning Balance $348,803 $405,894
Revenues Less Expenditures 58,686 -147
Ending Balance $407,489 $405,747
Expenditure Summary By Type
100 Salaries &Wages
200 Personnel Benefits
Sub -Total Salaries & Benefits
300 Supplies
400 Other Svcs & Charges
600 Capital Outlays
900 Intfnd Pymt f/Svcs
Total Expenditures
$407,489 $407,489 $413,391 101.8% 101.4%
71,885 5,902 4,793 n/a 81.2%
$479,374 $413,391 $418,184 103.1% 101.2%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
$455,405 $481,245 $379,223 $479,126 $437,999 91.0% 38.3%
132,461 152,977 123,982 155,326 153,939 100.6% 13.5%
587,866 634,222 503,205 634,452 591,938 93.3% 51.8%
51,997 57,655 36,488 52,655 57,655 100.0% 5.0%
422,353 427,121 304,069 415,842 426,707 99.9% 37.3%
0 0 10,311 10,500 0 n/a 0.0%
63,429 66,479 60,981 65,979 66,345 99.8% 5.8%
$1,125,645 $1,185,477 $915,054 $1,179,428 $1,142,645 96.4% 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.
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.
2013 Adopted Budget • Public Works - 5
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
2013
2012 2013 Proposed
Amended % Of Total Proposed % Of Total vs. 2012
Division Budget Budget Budget Budget Amended
Parks 55,661 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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 633 Facility Maintenance Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $122,978 $121,908 $100,064 $121,908 $123,068 101.0% 101.0%
120 Overtime 10,531 10,000 6,511 9,000 10,000 100.0% 111.1%
130 Special Pay 483 0 1,210 1,250 0 n/a 0.0%
Total 133,992 131,908 107,785 132,158 133,068 100.9% 100.7%
200 Personnel Benefits 42,468 44,709 37,992 44,837 49,248 110.2% 109.8%
300 Supplies
310 Office & Oper Supplies 35,678 31,230 23,455 31,230 31,230 100.0% 100.0%
320 Fuel Consumed 1,161 1,650 1,659 1,650 1,650 100.0% 100.0%
350 Small Tools & Equip 1,682 5,000 1,051 4,000 5,000 100.0% 125.0%
Total 38,521 37,880 26,165 36,880 37,880 100.0% 102.7%
400 Other Services &Charges
410 Professional Services 110 1,500 1,278 1,500 1,500 100.0% 100.0%
420 Communications 552 1,000 336 750 1,000 100.0% 133.3%
430 Trans/Training 1,284 500 0 500 500 100.0% 100.0%
470 Public Utility Services 233,586 242,116 163,216 242,116 241,702 99.8% 99.8%
480 Repairs &Maintenance 115,490 98,000 87,027 100,000 98,000 100.0% 98.0%
490 Miscellaneous 224 1,500 0 500 1,500 100.0% 300.0%
Total 351,246 344,616 251,857 345,366 344,202 99.9% 99.7%
950 Interfund Opt Rent/Lease 0 1,000 0 500 1,000 100.0% 200.0%
Total Expenditure s - SU 633 $566,227 $560,113 $423,799 $559,741 $565,398 100.9% 101.0%
Revenues
360 Miscellaneous Revenues $567,438 $567,438 $472,862 $567,438 $567,438 100.0% 100.0%
6 -Public Works • 2013 Adopted Budget
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:
SU - 639 Administration
% Change
From
2011
0%
0%
0%
0%
0%
0%
2012
Assessment
% Of Total Budget
$214,447
89,002
22,809
67,070
104,330
119,235
34.8%
14.4%
3.7%
10.9%
16.9%
19.3%
0% $616,893 100.0%
2013 Proposed
Assessment
% Of Total Budget
$201,260
84,100
21,460
63,220
98,020
111,940
34.7%
14.5%
3.7%
10.9%
16.9%
19.3%
$580,000 100.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages
120 Overtime
130 Special Pay
140 Retire/Term Cashout
Total
200 Personnel Benefits
300 Supplies
310 Office & Oper Supplies
320 Fuel Consumed
350 Small Tools & Equip
Total
400 Other Services & Charges
410
420
430
440
470
480
490
Total
$312,951 $323,262 $247,229 $317,486 $275,881 85.3% 86.9%
88 2,500 665 2,500 2,500 100.0% 100.0%
0 0 56 0 0 n/a n/a
0 0 3,942 3,340 0 n/a 0.0%
313,039 325,762 251,892 323,326 278,381 85.5% 86.1%
87,931 98,562 80,832 100,720 97,561 99.0% 96.9%
9,094 10,000 7,162 10,000 10,000 100.0% 100.0%
0 275 0 275 275 100.0% 100.0%
3,790 6,000 988 2,000 6,000 100.0% 300.0%
Professional Services
Communications
Trans/Training
Advertising
Public Utility Services
Repairs & Maintenance
Miscellaneous
12,884 16,275 8,150 12,275 16,275 100.0% 132.6%
87 2,000 790 1,000 2,000 100.0% 200.0%
52,611 50,907 39,711 49,078 50,907 100.0% 103.7%
229 1,500 333 1,000 1,500 100.0% 150.0%
0 500 133 500 500 100.0% 100.0%
7,095 7,100 7,095 7,100 7,100 100.0% 100.0%
6,610 4,500 738 1,500 4,500 100.0% 300.0%
3,796 9,500 1,670 3,800 9,500 100.0% 250.0%
70,428 76,007 50,470 63,978 76,007 100.0% 118.8%
2013 Adopted Budget • Public Works - 7
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
640 Machinery &Equipment
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls
960 Interfund Ins Svcs
Total
Total Expenditure s - SU 639
0 0 10,311 10,500 0 n/a 0.0%
27,301 25,738 21,240 25,738 22,822 88.7%
36,128 39,741 39,741 39,741 42,523 107.0%
63,429 65,479 60,981 65,479 65,345 99.8%
$547,711 $582,085 $462,636 $576,278 $533,569 91.7%
Revenues
340 Chrgs f/Goods & Service s $616,893 $617,893
88.7%
107.0%
99.8%
92.6%
$514,077 $617,893 $580,000 93.9% 93.9%
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) (2)
2012
2011 Amended
SU - 640 Safety And Training Actual Budget
(3)
2012
Actual
10/31/12
(4)
2012
Estimated
Year -End
(5)
2013
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
300 Supplies
310 Office & Oper Supplies
350 Small Tools & Equip
Total
400 Other Services & Charges
410 Professional Services
420 Communications
430 Trans/Training
490 Miscellaneous
Total
Total Expenditures - SU 640
$7,519 $22,575
853 1,000
1 0
$19,540 $22,634 $25,549
0 1,000 1,000
7 8 0
8,373 23,575
2,062 9,706
19,547 23,642 26,549
5,159 9,770 7,131
113.2%
100.0%
n/a
112.6%
73.5%
112.9%
100.0%
0.0%
112.3%
73.0%
0 1,000 826 1,000 1,000 100.0% 100.0%
592 2,500 1,347 2,500 2,500 100.0% 100.0%
592 3,500 2,173 3,500 3,500 100.0% 100.0%
0 1,000 150 1,000 1,000 100.0% 100.0%
226 1,298 537 1,298 1,298 100.0% 100.0%
281 600 588 600 600 100.0% 100.0%
173 3,600 466 3,600 3,600 100.0% 100.0%
680 6,498 1,741 6,498 6,498 100.0% 100.0%
$11,707 $43,279 $28,620 $43,410 $43,678 100.9% 100.6%
8 -Public Works • 2013 Adopted Budget
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$348,803 $405,894 $407,489 $407,489 $413,391 101.8% 101.4%
2013 Adopted Budget • Public Works — 9
PUBLIC WORKS
2013 BUDGET NARRATIVE
STREETS
GENERAL GOVERNMENT
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 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 Streets division when specific snow depths are reached and weather
forecasts indicate that temperatures will be remaining below freezing. Crews apply liquid de-icing
chemicals in a proactive mode to minimize predicted ice conditions and use granular de-icing
compound on snow-covered roads to reduce snow compaction and ice creation.
Street work is now primarily reactive repairs instead proactive preventive maintenance. 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.
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 • 2013 Adopted Budget
PERFORMANCE STATISTICS
Street Cleaning
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Maintenance Miles of Paved Streets
368
368
368
Sweeper Material (Tons)
8,500
8,500
8,500
Street Maintenance
Miles Crack Filled and Level Coursed
21
38
18
Miles of Dirt Streets and Alleys Graded / Graveled
10
10
10
AUTHORIZED PERSONNEL
Class
Code
Position Title
1261 Street and Traffic Operations Manager
8711 Street Maintenance Specialist 0 )
8713 Street Maintenance Crew Leader
13302 Street Maintenance Supervisor
Total Personnel (2)
2012
2011 Amended
Actual Budget
1.00
17.00
5.00
1.00
24.00
1.00
17.00
5.00
1.00
24.00
2013
Proposed
Budget
1.00
16.00
5.00
1.00
(1) Cut a Street Maintenance Specialist vacant position due to budget constraints.
(2) The Streets & Traffic Operations Manager position is shared (.50) with Traffic Operations (133).
BUDGET SUMMARY
Dept 141 Streets (1) (2)
2012
2011 Amended
Exp Summary By Service Unit Actual Budget
(3)
2012
Actual
10/31/12
(4)
2012
Estimated
Year -End
(5)
2013
Projected
Budget
23.00
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
224 Street Cleaning
521 Street Maintenance
524 Snow And Ice Control
529 Administration
645 Interfund Distribution
Total Expenditures - SU 141
133 - Street & Traffic Total
Total Expenditure s
$344,105
2,175,112
403,598
223,795
63,542
$337,486
2,049,150
631,717
234,304
46,667
3,210,152
2,000,981
3,299,324
1,899,834
$5,211,133 $5,199,158
$261,161 $333,198 $343,313 101.7% 103.0%
1,651,040 2,074,283 2,165,364 105.7% 104.4%
497,149 591,301 394,936 62.5% 66.8%
217,714 237,854 241,283 103.0% 101.4%
46,667 46,667 346,667 742.9% 742.9%
2,673,731 3,283,303 3,491,563 105.8% 106.3%
1,575,914 1,911,039 1,918,728 101.0% 100.4%
$4,249,645 $5,194,342 $5,410,291 104.1% 104.2%
Revenue Summary By Service Unit
224 Street Cleaning
521 Street Maintenance
522 Ped & Bikeway Maint
645 Interfund Distribution
699 General Revenues
Total Re venue s
133 - Street &Traffic Total
Total Expenditure s
$200,000
1,294,555
300
40,000
3,527,618
$200,000
1,308,760
0
40,000
3,479,050
5,062,473 5,027,810
69,297 0
$5,131,770 $5,027,810
$100,000 $200,000 $200,000 100.0% 100.0%
1,059,301 1,284,760 1,301,760 99.5% 101.3%
400 300 0 n/a 0.0%
38,308 38,308 0 0.0% 0.0%
3,172,377 3,507,000 3,862,000 111.0% 110.1%
4,370,386 5,030,368 5,363,760 106.7% 106.6%
64,835 50,520 47,500 n/a 94.0%
$4,435,221 $5,080,888 $5,411,260 107.6% 106.5%
2013 Adopted Budget • Public Works -11
Fund Balance
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
Beginning Balance $1,088,323 $1,045,092 $1,211,290 $1,211,290 $1,097,836 105.0% 90.6%
Revenues Less Expenditures 1,852,320 1,728,487 1,696,656 1,747,065 1,872,197 108.3% 107.2%
Ending Balance 2,940,643 2,773,579 2,907,946 2,958,355 2,970,033 107.1% 100.4%
133 - Street & Traffic Total -1,931,684 -1,872,334 -1,511,080 -1,860,519 -1,871,228 99.9% 100.6%
Total Expenditures $1,008,959 $901,245 $1,396,866 $1,097,836 $1,098,805 121.9% 100.1%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries &Wages $1,217,919 $1,278,837 $1,051,619 $1,277,467 $1,273,361 99.6% 36.5%
200 Personnel Benefits 433,380 468,932 400,674 474,432 506,964 108.1% 14.5%
Sub -Total Salaries & Benefits 1,651,299 1,747,769 1,452,293 1,751,899 1,780,325 101.9% 51.0%
300 Supplies 500,132 563,050 378,304 551,500 496,300 88.1% 14.2%
400 Other Svcs & Charges 118,319 180,805 143,220 174,105 64,300 35.6% 1.8%
500 Intgov Svcs/Other Intfnd 63,605 46,767 46,720 46,767 346,767 741.5% 9.9%
600 Capital Outlays 18,010 0 1,110 1,100 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 858,788 760,932 652,084 757,932 803,871 105.6% 23.0%
Total Expenditures $3,210,153 $3,299,323 $2,673,731 $3,283,303 $3,491,563 105.8% 100.0%
EXPLANATORY NARRATIVE
Service Unit 224 — Street Cleaning
Streets are swept about once per month on a rotating basis in most locations spring through fall.
Additional sweeping is done after snowstorms to pick up traction material spread for the storm.
Streets are also swept 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 or equipment
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.
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.
12 —Public Works • 2013 Adopted Budget
SU - 224 Street Cleaning
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $114,262 $114,196 $92,804 $114,196 $114,458 100.2% 100.2%
120 Overtime 1,571 2,000 1,277 2,000 2,000 100.0% 100.0%
130 Special Pay 2,580 2,375 1,688 2,800 2,800 117.9% 100.0%
Total 118,413 118,571 95,769 118,996 119,258 100.6% 100.2%
200 Personnel Benefits 46,294 50,493 40,784 50,781 55,634 110.2% 109.6%
310 Office & Oper Supplies 965 1,500 142 1,500 1,500 100.0% 100.0%
470 Public Utility Services 48,544 40,000 18,699 35,000 40,000 100.0% 114.3%
950 Interfund Opt Rent/Le ase 129,889 126,921 105,767 126,921 126,921 100.0% 100.0%
Total Expenditures - SU 224 $344,105 $337,485 $261,161 $333,198 $343,313 101.7% 103.0%
Revenue s
340 Chrgs f/Goods & Services $200,000 $200,000 $100,000 $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 street
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 2011 the street division was focused 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 traffic 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 2012 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 2011, 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 2013. Targeted streets
this past year include D Street, North 1St Street, Arlington Avenue, 16th Avenue, Pierce Street and the
intersection of 16th Avenue/Tieton Drive. Streets will continue with this practice in 2013 unless street
maintenance funding levels change. The division is replacing the Gilcrest paver box with a self-
propelled paver, upgrading a 3 ton roller to a 5 ton roller, and replacing a 5 yard dump truck with a 10
yard dump truck in order to improve the quality and productivity of our pavement repair operations.
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, since 2011 the program has been scaled back to 1/3 of the previous level due to cost
containment. A more concerted effort will be made in 2013 with arterial weed spraying to be done
at least three times through the growing season.
2013 Adopted Budget • Public Works -13
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 permits, hand tools, survey hubs and traffic control signs, protective clothing 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.
SU - 521 Street Maintenance
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $837,356 $850,892 $685,911 $850,892 $822,113 96.6% 96.6%
120 Overtime 13,579 14,400 27,833 31,100 21,000 145.8% 67.5%
130 Special Pay 25,772 18,295 24,230 23,900 24,000 131.2% 100.4%
140 Retire/Term Cashout 272 0 456 0 45,400 n/a n/a
Total 876,979 883,587 738,430 905,892 912,513 103.3% 100.7%
200 Personnel Benefits
200 Personnel Benefits 309,755 338,947 279,019 340,825 366,745 108.2% 107.6%
280 Clothing &Mise 3,542 2,000 3,220 2,500 2,500 125.0% 100.0%
Total 313,297 340,947 282,239 343,325 369,245 108.3% 107.5%
300 Supplies
310 Office & Oper Supplies 208,228 198,800 133,085 199,250 222,550 111.9% 111.7%
320 Fuel Consumed 138,528 142,000 103,789 142,000 142,000 100.0% 100.0%
350 Small Tools & Equip 4,886 5,500 6,559 8,500 5,000 90.9% 58.8%
Total 351,642 346,300 243,433 349,750 369,550 106.7% 105.7%
400 Other Services &Charges
410 Professional Services 17,356 4,500 416 4,500 3,000 66.7% 66.7%
420 Communications 3,092 3,450 2,532 3,450 3,450 100.0% 100.0%
430 Trans/Training 1,633 950 417 950 950 100.0% 100.0%
450 Oper Rentals &Leases 3,225 5,000 0 5,000 5,000 100.0% 100.0%
480 Repairs &Maintenance 38,512 2,500 0 2,500 2,500 100.0% 100.0%
490 Miscellaneous 3,697 2,200 2,905 2,200 2,200 100.0% 100.0%
Total 67,515 18,600 6,270 18,600 17,100
530 State/Cnty Tax & Assess 63 100 53 100 100 100.0% 100.0%
950 Interfund Opt Rent/Lease 565,616 459,616 380,616 456,616 496,856 108.1% 108.8%
Total Expenditure s - SU 521 $2,175,112 $2,049,150 $1,651,041 $2,074,283 $2,165,364 105.7% 104.4%
14 -Public Works • 2013 Adopted Budget
Revenue s
330 Intergovernmental Rev $1,289,527 $1,300,000 $1,057,232 $1,276,000 $1,293,000 99.5% 101.3%
340 Chrgs f/Goods &Services 5,028 8,760 2,070 8,760 8,760 100.0% 100.0%
Total Revenues - SU 521 $1,294,555 $1,308,760 $1,059,302 $1,284,760 $1,301,760 99.5% 101.3%
Service Unit 522 - Pedestrian/Bikeway Maintenance
The Pedestrian and Bikeway Maintenance program was eliminated again in 2012. This service unit
covered pedestrian and bikeway maintenance, as well as sidewalk maintenance adjacent to City -
owned facilities. The property owner adjacent to the sidewalk is responsible for repairs and
replacement to damaged/failing sidewalks. The City's 50/50 sidewalk program provided a limited
fund for the sharing of costs of repairs/replacements made to existing sidewalks with the property
owners. However, this program has not been funded since 2009 and will not be funded until
maintenance funding improves 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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 522 Ped & Bikeway Maint Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
340 Chrgs f/Goods & Services $300 $0 $400 $300 $0 n/a n/a
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. Response to snow or ice events is often necessary in the early hours of morning and for
long durations that requires overtime for city personnel. The ability to remove snow in a timely
matter is limited by the number of skilled maintenance workers available. The Streets division lost
two positions in the 2011 budget and another position has been cut in 2013. 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. Further
cuts in personnel will not allow splitting of the crew and may result in pulling the full crew from
the streets during snow events for periods of up to eight hours in order to give them adequate rest.
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.
2013 Adopted Budget • Public Works —15
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU- 524 Snow And Ice Control Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $162,129 $164,863 $145,802 $164,863 $154,374 93.6% 93.6%
120 Overtime 8,181 60,000 27,551 35,000 35,000 58.3% 100.0%
130 Special Pay 5,503 5,100 5,138 6,000 5,500 107.8% 91.7%
Total 175,813 229,963 178,491 205,863 194,874 84.7% 94.7%
200 Personnel Benefits 61,815 66,504 66,274 67,088 69,812 105.0% 104.1%
310 Office & Oper Supplies 147,524 215,250 134,729 200,250 125,250 58.2% 62.5%
410 Professional Services 437 120,000 116,546 117,000 5,000 4.2% 4.3%
630 Impr Other Than Bldg 18,010 0 1,110 1,100 0 n/a 0.0%
Total Expenditure s - SU 524 $403,599 $631,717 $497,150 $591,301 $394,936 62.5% 66.8%
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.
SU - 529 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
110 Salaries And Wages $46,716 $46,716 $38,930 $46,716 $46,716 100.0% 100.0%
200 Personnel Benefits 11,973 10,988 11,378 13,238 12,273 111.7% 92.7%
400 Other Services &Charges
410 Professional Services 0 0 1,279 1,300 0 n/a 0.0%
420 Communications 415 105 12 105 100 95.2% 95.2%
430 Trans/Training 0 400 0 400 400 100.0% 100.0%
490 Miscellaneous 1,409 1,700 414 1,700 1,700 100.0% 100.0%
Total 1,824 2,205 1,705 3,505 2,200 99.8% 62.8%
900 Interfund Pmt f/Service s
960 Interfund Ins Svcs 111,125 122,237 122,237 122,237 130,794 107.0% 107.0%
990 Interfund Admin Chrgs 52,158 52,158 43,464 52,158 49,300 94.5% 94.5%
Total 163,283 174,395 165,701 174,395 180,094 103.3% 103.3%
Total Expenditure s - SU 529 $223,796 $234,304 $217,714 $237,854 $241,283 103.0% 101.4%
16 -Public Works • 2013 Adopted Budget
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies
$63,542 $46,667 $46,667 $46,667 $346,667 742.9% 742.9%
Revenues
390 Other Financing Sources $40,000 $40,000 $38,308 $38,308 $0 0.0% 0.0%
Service Unit 699 — General Revenues
This revenue is primarily from property taxes and interest income.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,088,323 $1,045,092 $1,211,290 $1,211,290 $1,097,836 105.0% 90.6%
310 Taxes 3,524,524 3,456,000 3,170,305 3,501,000 3,856,000 111.6% 110.1%
360 Miscellaneous Revenues 3,095 23,050 22 4,000 4,000 17.4% 100.0%
390 Other Financing Sources 0 0 2,050 2,000 2,000 n/a 100.0%
Total Re venue s-SU699 $4,615,942 $4,524,142 $4,383,667 $4,718,290 $4,959,836 109.6% 105.1%
2013 Adopted Budget • Public Works —17
PUBLIC WORKS
2013 BUDGET NARRATIVE
TRAFFIC ENGINEERING
GENERAL GOVERNMENT
Director of Public Works Chris Waarvick
Streets and Traffic Operations Manager Joe Rosenlund
Definition
Traffic Engineering and Traffic Operations are 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.
Traffic Operations consists of the Signal Shop and the Signs and Lines Shop. 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 is required to sustain the reliability of the traffic signal system and
meet that goal. All traffic signal controllers, conflict monitors, and emergency vehicle preemption
equipment 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, vehicle or
weather damage, 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 are 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 that erodes the paint from the street 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 Signs and Lines Shop also maintains about 25,000 traffic signs that are subject to environmental
damage, vandalism and collision knockdowns. This shop fabricates many of the traffic control,
directional, and specialty signs but pre -made signs are purchased for large quantity orders or when
bid prices are less expensive than in-house fabrication. New signs are placed 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 services for fires, parades, special events and other incidents requiring barricades.
Traffic Engineering is responsible for developing and maintaining traffic signal operational plans,
design and review of traffic signals, striping, sign layouts, as well as traffic studies, collision
analysis, collection of transportation system data, traffic impact reviews for proposed
developments, transportation planning and grant applications. It also is responsible for responding
18 —Public Works • 2013 Adopted Budget
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
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
City High Pressure Sodium Street Lights in Service (9
4,450
4,430
43,90
LED Streetlights in Service
345
385
450
Traffic Control
Traffic Signs Under Maintenance
10
10
15
Warning
1,850
1,870
1,890
Regulatory
10,650
10,250
10,370
Other
13,800
13,830
13,850
Total Traffic Signs Under Maintenance
26,300
25,950
26,110
Traffic Pavement Markings to be Maintained (in gallons)
4,100
3,450
34,50
Traffic Signals
103
104
104
Solar -Powered School Flashers Units
34
40
40
School Pedestrian Signals
3
3
3
School Flashers
21
21
21
Traffic Engineering
Update Traffic Counts on Arterial Streets (in segments)
10
10
15
Number of Street Segment Traffic Counts
20
30
30
Corrective or Citizen Request Work Orders Generated
90
168
200
(1) Inventory has not been updated for annexations, new developments or construction projects.
2013 Adopted Budget • Public Works -19
AUTHORIZED PERSONNEL
Class
Code Position Title
4221 Signal Technician I
4222 Signal Technician II
4223 Signal Technician III
4622 Traffic Technician II
4635 Traffic Signal System Analyst
8663 Traffic Sign Specialist a)
8664 Senior Traffic Sign Specialist
11301 Traffic Operations Supervisor
Total Personnel (2)
2012 2013
2011 Amended Proposed
Actual Budget Budget
1.00 1.00 1.00
2.00 2.00 2.00
1.00 1.00 1.00
2.00 2.00 2.00
1.00 1.00 1.00
4.00 2.00 2.00
1.00 1.00 1.00
1.00 1.00 1.00
13.00 11.00 11.00
(1) Two Traffic Sign Specialist positions were eliminated in 2012.
(2) The Streets & Traffic Operations Manager position is shared (.50) with Traffic Operations (141).
BUDGET SUMMARY
Dept 133 Traffic Engineering (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
116 Public Area Lighting $422,062 $423,268 $346,807 $423,370 $431,481 101.9% 101.9%
525 Traffic Control 1,071,529 964,488 814,770 976,884 973,852 101.0% 99.7%
526 Traffic Engineering 249,147 251,700 197,063 249,034 253,580 100.7% 101.8%
639 Administration 197,546 198,270 166,552 198,270 196,783 99.3% 99.3%
646 Interfund Payments 60,697 62,108 50,722 63,481 63,032 101.5% 99.3%
Total Expenditures 2,000,981 1,899,834 1,575,914 1,911,039 1,918,728 101.0% 100.4%
141- Streets Total 3,210,152 3,299,324 2,673,731 3,283,303 3,491,563 105.8% 106.3%
Total Expenditures $5,211,133 $5,199,158 $4,249,645 $5,194,342 $5,410,291 104.1% 104.2%
Revenue Summary By Service Unit
525 Traffic Control $45,000 $0 $0 $0 $0 n/a n/a
644 Outside Agency Billings 5,595 2,500 15,843 17,500 17,500 700.0% 100.0%
646 Interfund Payments 7,400 5,000 279 5,000 5,000 100.0% 100.0%
699 General Re ve nue s 11,302 20,000 48,713 28,020 25,000 125.0% 89.2%
Total Re venues 69,297 27,500 64,835 50,520 47,500 172.7% 94.0%
141- Streets Total 5,062,473 5,027,810 4,370,386 5,030,368 5,363,760 106.7% 106.6%
Total Expenditures $5,131,770 $5,055,310 $4,435,221 $5,080,888 $5,411,260 107.0% 106.5%
Fund Balance
Beginning Balance $0 $0 $0 $0 $0 n/a n/a
Revenues Less Expenditures -1,931,684 -1,872,334 -1,511,080 -1,860,519 -1,871,228 99.9% 100.6%
Ending Balance -1,931,684 -1,872,334 -1,511,080 -1,860,519 -1,871,228 99.9% 100.6%
141- Streets Total 2,940,643 2,773,579 2,907,946 2,958,355 2,970,033 107.1% 100.4%
Total Expenditures $1,008,959 $901,245 $1,396,866 $1,097,836 $1,098,805 121.9% 100.1%
20 -Public Works • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 11/01/16 Year -End Budget 2 to 5 Total
100 Salaries & Wages $711,201 $669,218 $580,211 $690,123 $676,684 101.1% 35.3%
200 Personnel Benefits 251,837 248,063 210,770 247,463 274,673 110.7% 14.3%
Sub -Total Salaries & Benefits 963,038 917,281 790,981 937,586 951,357 103.7% 49.6%
300 Supplies 313,329 258,229 205,992 254,029 251,243 97.3% 13.1%
400 Other Svcs & Charges 494,538 495,543 388,168 490,643 494,675 99.8% 25.8%
600 Capital Outlays 0 0 -1,202 0 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 230,076 228,781 191,977 228,781 221,453 96.8% 11.5%
Total Expenditures $2,000,981 $1,899,834 $1,575,916 $1,911,039 $1,918,728 101.0% 100.0%
EXPLANATORY NARRATIVE
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 and Pacific Power energy
rebates. 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 2012 to
turn the fixtures off late at night thereby reducing their annual energy costs by about 50%. Street
lighting remains on throughout the night to provide security and roadway safety. Turning off the
tree 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 was completed in August
2012.
Account 120 Overtime - Overtime in this service unit is primarily due to call outs for light poles
damaged by accidents or weather.
2013 Adopted Budget • Public Works - 21
Account 130 Special Pay - The area that requires special pay frequently is standby pay for weekend
emergency coverage.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU -116 Public Area Lighting Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $50,142 $49,916 $41,472 $49,916 $51,710 103.6% 103.6%
120 Overtime 843 500 742 1,000 1,000 200.0% 100.0%
130 Special Pay 1,207 1,600 1,523 1,800 1,800 112.5% 100.0%
Total 52,192 52,016 43,737 52,716 54,510 104.8% 103.4%
200 Personnel Benefits 18,574 20,532 17,360 20,635 23,183 112.9% 112.3%
300 Supplies
310 Office & Oper Supplies 18,303 14,500 14,792 17,000 18,000 124.1% 105.9%
320 Fuel Consumed 12,019 12,671 8,449 12,671 12,671 100.0% 100.0%
Total 30,322 27,171 23,241 29,671 30,671 112.9% 103.4%
400 Other Services & Charges
470 Public Utility Services 313,394 310,000 254,893 310,000 314,650 101.5% 101.5%
480 Repairs & Maintenance 4,328 10,500 5,036 7,300 6,000 57.1% 82.2%
Total 317,722 320,500 259,929 317,300 320,650 100.0% 101.1%
950 Interfund Opt Rent/Lease 3,253 3,048 2,540 3,048 2,467 80.9% 80.9%
Total Expenditures - SU 116 $422,063 $423,267 $346,807 $423,370 $431,481 101.9% 101.9%
Service Unit 525 - Traffic Control
Maintenance and operation of the City's traffic signal system and signs and marking inventory will
be at a reduced level in 2013. 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 and saves
in lower energy and maintenance costs. 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.
22 -Public Works • 2013 Adopted Budget
Not all of the pavement markings and crosswalks received annual maintenance in 2012 due to
budget reductions for materials. Two Traffic Sign Specialist positions have now been eliminated
further crippling maintenance efforts. School zones and arterials will continue to be the top priority
for maintenance but most 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 been using Telspar signposts that are more durable, more adaptable, and easier to
install and replace than steel pipe or 4x4 wood posts. Although Telspar 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 2013 due to personnel reductions.
Federal regulations that require the city to maintain all regulatory and warning signs at specified
reflectivity levels have been deferred until 2015. It is likely that we will not be able to meet the
requirements for inspection and timely replacement which will expose the city to greater liability
and possibly compromising future 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.
SU - 525 Traffic Control
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $421,212 $384,198 $313,031 $373,030 $382,570 99.6% 102.6%
120 Overtime 9,929 7,750 7,035 7,750 7,750 100.0% 100.0%
130 Special Pay 12,087 9,913 12,804 15,080 15,100 152.3% 100.1%
140 Retire/Term Ca shout 2,170 0 26,892 23,126 0 n/a 0.0%
Total 445,398 401,861 359,762 418,986 405,420 100.9% 96.8%
2013 Adopted Budget • Public Works — 23
SU - 525 Traffic Control
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
200 Personnel Benefits
200 Personnel Benefits 160,359 148,963 126,754 147,234 167,083 112.2% 113.5%
280 Clothing & Misc 3,200 500 2,597 2,000 500 100.0% 25.0%
Total 163,559 149,463 129,351 149,234 167,583 112.1% 112.3%
300 Supplies
310 Office & Oper Supplies 204,719 207,186 168,796 204,686 201,400 97.2% 98.4%
320 Fuel Consumed 12,019 12,671 8,449 12,671 12,671 100.0% 100.0%
350 Small Tools & Equip 61,175 4,000 3,493 2,500 2,000 50.0% 80.0%
Total 277,913 223,857 180,738 219,857 216,071 96.5% 98.3%
400 Other Services & Charges
420 Communications 8,104 7,192 6,680 7,692 7,925 110.2% 103.0%
430 Trans/Training 1,406 1,000 1,604 1,000 1,000 100.0% 100.0%
450 Oper Rentals & Leases 0 2,000 0 1,000 1,500 75.0% 150.0%
470 Public Utility Services 136,833 138,551 104,478 138,551 138,550 100.0% 100.0%
480 Repairs & Maintenance 5,926 10,000 8,694 10,000 10,000 100.0% 100.0%
490 Miscellaneous 3,114 3,100 1,780 3,100 3,600 116.1% 116.1%
Total 155,383 161,843 123,236 161,343 162,575 100.5% 100.8%
640 Machinery & Equipment 0 0 -1,202 0 0 n/a n/a
950 Interfund Opt Rent/Lease 29,277 27,463 22,885 27,463 22,203 80.8% 80.8%
Total Expenditures - SU 525 $1,071,530 $964,487 $814,770 $976,883 $973,852 101.0% 99.7%
Revenues
330 Intergovernmental Rev $45,000 $0 $0 $0 $0 n/a n/a
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.
MicroPaver pavement management software is used to evaluate conditions of all city streets and not
just arterial roadways. A large percentage of staff time is devoted to annual inspection of the city's
street network and updating the street inventory. Signal operations at arterial intersections, intersection
safety improvements and school safety enhancements remain the highest priorities. Another area of
intensive focus is the improvement of traffic signal progression on arterial streets by increasing the
efficiency of the traffic signal system. 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.
24 -Public Works • 2013 Adopted Budget
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.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 526 Traffic Engineering Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $168,405 $169,514 $138,531 $169,514 $171,731 101.3% 101.3%
120 Overtime 305 1,000 1,644 1,750 1,150 115.0% 65.7%
130 Special Pay 1 0 66 200 100 n/a 50.0%
Total 168,711 170,514 140,241 171,464 172,981 101.4% 100.9%
200 Personnel Benefits
200 Personnel Benefits 54,045 60,787 49,945 61,170 64,649 106.4% 105.7%
280 Clothing & Misc 0 200 0 100 200 100.0% 200.0%
Total 54,045 60,987 49,945 61,270 64,849 106.3% 105.8%
300 Supplies
310 Office & Oper Supplies 2,566 2,200 930 1,500 1,500 68.2% 100.0%
350 Small Tools & Equip 2,529 5,000 1,082 3,000 3,000 60.0% 100.0%
Total 5,095 7,200 2,012 4,500 4,500 62.5% 100.0%
400 Other Services & Charges
410 Professional Services 19,611 10,000 967 9,000 8,000 80.0% 88.9%
430 Trans/Training 244 500 1,432 800 750 150.0% 93.8%
490 Miscellaneous 1,442 2,500 2,466 2,000 2,500 100.0% 125.0%
Total 21,297 13,000 4,865 11,800 11,250 86.5% 95.3%
Total Expenditures - SU 526 $249,148 $251,701 $197,063 $249,034 $253,580 100.7% 101.8%
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.
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
Expenses
900 Interfund Pmt f/Services
960 Interfund Insurance Sv $7,240 $7,964 $7,964 $7,964 $8,521 107.0% 107.0%
980 Interfund Grg/Plnt Chr€ 153,462 153,462 127,884 153,462 153,462 100.0% 100.0%
990 Interfund Admin Chrgs 36,844 36,844 30,704 36,844 34,800 94.5% 94.5%
Total Expenditures - SU 639 $197,546 $198,270 $166,552 $198,270 $196,783 99.3% 99.3%
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.
2013 Adopted Budget • Public Works - 25
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 644 Outside Agcy Billings Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
Revenues
330 Intergovernmental Rev $2,725 $500 $603 $500 $500 100.0% 100.0%
340 Chrgs f/Goods & Services 2,750 2,000 1,500 2,000 2,000 100.0% 100.0%
390 Other Financing Sources 120 0 13,740 15,000 15,000 n/a 100.0%
Total Revenues - SU 644 $5,595 $2,500 $15,843 $17,500 $17,500 700.0% 100.0%
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 646 Interfund Payments Actual Budget 11/01/16 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $43,171 $43,120 $35,060 $41,151 $42,068 97.6% 102.2%
120 Overtime 729 1,000 395 1,000 1,000 100.0% 100.0%
130 Special Pay 1,001 706 1,015 706 706 100.0% 100.0%
140 Retire/Term Cashout 0 0 0 4,100 0 n/a 0.0%
Total 44,901 44,826 36,470 46,957 43,774 97.7% 93.2%
200 Personnel Benefits 15,659 17,082 14,115 16,324 19,057 111.6% 116.7%
420 Communications 136 200 138 200 200 100.0% 100.0%
Total Expenditures - SU 646 $60,696 $62,108 $50,723 $63,481 $63,031 101.5% 99.3%
Revenues
340 Chrgs f/Goods & Services $7,400 $5,000 $279 $5,000 $5,000 100.0% 100.0%
Service Unit 699 - General Revenues
General revenues consist of private contributions and insurance reimbursements.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $10,567 $0 $26,453 $3,020 $0 n/a 0.0%
390 Other Financing Sources 735 20,000 22,260 25,000 25,000 125.0% 100.0%
Total Revenues - SU 699 $11,302 $20,000 $48,713 $28,020 $25,000 125.0% 89.2%
26 -Public Works • 2013 Adopted Budget
PUBLIC WORKS
2013 BUDGET NARRATIVE
TRANSIT
Director of Public Works Chris Waarvick
Transit Manager Ken Mehin
DEFINITION
The Transit Division's task is to provide public transportation services in the Yakima Urban
Growth Area. Those services include fixed -route bus, vanpool, and paratransit services in the cities
of Selah and Yakima. Yakima Transit also participates in funding a commuter bus service between
Yakima and Ellensburg.
Fixed -Route Transit
Yakima Transit operates ten bus routes between the hours of 6:00 a.m. and 8:00 p.m., Monday
through Friday. Some of those routes have half-hour service (Routes 2, 5, 6, 7, 9, & 10) all or part of
the day; the others have hourly service (Routes 1, 3, 4, & 8). On Saturdays and designated holidays,
schedules consist of nine fixed 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.
Sunday bus service is operated on six hourly routes between 8am and 4pm through a grant.
Yakima Transit's bus routes cover residential and commercial neighborhoods surrounding
Summitview Avenue, Lincoln Avenue, Tieton Drive, Fruitvale Blvd, Mead Avenue, East & West
Nob Hill Blvd, Fair Avenue, North & South First/Main Street to the Union Gap/ Yakima City limits,
16th Avenue, 40th Avenue, Washington Ave./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 2013, grants will continue to support bus
service on Sundays and a commuter service to the City of Ellensburg. The Ellensburg commuter
service is being operated by Hopesource in partnership with Central Washington University.
Yakima Transit plans to continue its community enhancement efforts by providing free rides to
events like the 4th of July fireworks show and the Central Washington State Fair. Shuttle buses are
used to transport attendees from designated park & ride locations directly to the event, saving
parking charges and relieving traffic congestion in those areas.
Paratransit
As part of a federal mandate, Yakima Transit provides paratransit services to individuals with
disabilities through our Dial -A -Ride program, which is operated by a private contractor (Medstar).
The cost to provide the service is based on trips provided. The contractor was able to negotiate a
higher rate for 2013 based on an increase in the consumer price index. The cost to provide this
service in 2013 will likely be higher than in 2012.
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,
2013 Adopted Budget • Public Works — 27
Yakima Transit believes it is able to provide service at or below similar operating levels with other
statewide transit providers.
Vanpool
In 2012, the Vanpool program declined slightly in ridership and the number of vans (five fewer
vans) on the road. The number of vans on the road for 2013 is anticipated to remain the same.
Yakima Transit maintains a list of riders waiting to sign up for an available van. Replacement
vehicles were purchased through the Washington State Department of Transportation. Yakima
Transit raised the fees on October 1, 2012. Those rates will go up again March 1, 2013. Vanpool
starts and ridership is anticipated to decline again; however, Yakima Transit anticipates that
vanpool starts and ridership will not take a huge hit (possibly 5 more vans will fold). Vanpool
starts and ridership should increase again in 2014.
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
2009
2010
2011
2012
Amended
2013
Proposed
Ridership
1,336,557
1,289,918
1,429,139
1,509,285
1,569,656
Service Days
307
312
358
358
358
Vehicle Service Mileage
733,777
778,799
778,778
815,447
815,447
Vehicle Service Hours
51,421
56,834
56,249
57,352
57,352
Operating Expenses (SU 512, 519, and 641)
5,327,652
5,667,167
5,889,106
6,210,625
6,424,275
Fare Box Revenues (passes, tickets, & cash)
490,192
430,497
488,546
487,000
534,000
Fare Box Return Ratio (1)
9.2%
7.6%
8.3%
7.8%
8.3%
Revenue / Passenger
0.3668
0.3337
0.3418
0.3227
0.3402
Revenue / Mile
0.668
0.5528
0.6273
0.5403
0.5195
Revenue / Hour
9.5329
7.5746
8.6854
8.4914
9.3109
Passenger / Mile
1.8215
1.6563
1.8351
1.8509
1.9249
Passenger / Hour
25.9924
22.6962
25.4074
26.3162
27.3688
Operating Cost / Passenger
3.9861
4.3934
4.1207
4.1149
4.0928
Operating Cost / Mile
7.2606
7.2768
7.5620
7.6162
7.8782
Operating Cost / Hour (2)
103.6085
99.7144
104.6971
108.2896
112.0148
28 -Public Works • 2013 Adopted Budget
Transit Paratransit
Actual
Budget
2009
2011
2011
2012
Amended
2013
Proposed
Ridership
90,440
87,484
83,174
81,663
84,113
Service Days
364
363
363
363
363
Vehicle Service Mileage
452,504
413,087
425,520
394,186
406,012
Vehicle Service Hours
47,867
40,994
40,256
39,164
40,339
Operating Expenses (SU 512, 519, and 641)
1,262,778
1,255,598
1,185,713
978,223
1,175,500
Fare Box Revenues (passes, tickets, & cash)
110,009
96,047
124,761
122,495
126,169
Fare Box Return Ratio (1)
8.7%
7.75%
10.5%
12.5%
10.7%
Revenue / Passenger
1.2164
1.0979
1.5000
1.5000
1.5000
Revenue / Mile
0.2431
0.2325
0.2932
4.8270
4.8270
Revenue / Hour
2.2982
2.3429
3.0992
3.1277
3.1277
Passenger / Mile
0.1999
0.2118
0.1955
0.2072
0.2072
Passenger / Hour
1.8894
2.1341
2.0661
2.0852
2.0852
Operating Cost / Passenger
13.9626
14.3523
14.2558
11.9788
13.9753
Operating Cost / Mile
2.7906
3.0395
2.7865
2.4816
2.8952
Operating Cost / Hour (2)
26.381
30.6288
29.4543
24.9776
29.1406
Transit Vanpool
Actual
Budget
2009
2011
2011
2012
Amended
2013
Proposed
Ridership
91,552
101,768
107,115
79,072
79,072
Service Days
253
260
260
260
260
Vehicle Service Mileage
475,879
545,236
620,077
573,064
573,064
Vehicle Service Hours
10,664
12,116
13,779
12,735
12,735
Operating Expenses (SU 512, 519, and 641)
239,556
286,713
312,516
312,000
342,000
Fare Box Revenues (passes, tickets, & cash)
192,486
225,310
258,569
250,000
230,000
Fare Box Return Ratio (1)
80.4%
78.6%
82.7%
80.1%
67.2%
Revenue / Passenger
2.1025
2.214
2.4139
3.1617
2.9087
Revenue / Mile
0.4045
0.4132
0.4170
7.2474
7.2474
Revenue / Hour
18.0501
18.5961
18.7654
19.6309
18.0605
Passenger / Mile
0.1924
0.1866
0.1727
0.1380
0.1380
Passenger / Hour
8.5851
8.3995
7.7738
6.2090
6.2090
Operating Cost / Passenger
2.6166
2.8173
2.9176
3.9458
4.3252
Operating Cost / Mile
0.5034
0.5259
0.5040
0.5444
0.5968
Operating Cost / Hour (2)
22.464
23.664
22.6806
24.4994
26.8551
(1) Fare Box Return Ratio is calculated by dividing the fare box revenue by operating expenses.
(2) Does not include depreciation.
2013 Adopted Budget • Public Works - 29
AUTHORIZED PERSONNEL
Class
Code Position Title
1262 Transit Manager
14201 Transit Operations Supervisor
14202 Transit Field Operations Supervisor
20131 Marketing and Program Administrator
20132 Transit Project Planner
22101 Transit Operator
22102 Transit Dispatcher
23101 Transit Service Worker
23102 Transit Vehicle Cleaner
24101 Transit Department Assistant Ha)
Total Personnel (2)
2012 2013
2011 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
1.00 1.00 1.00
38.00 38.00 38.00
4.00 4.00 4.00
2.00 2.00 2.00
1.50 1.50 1.50
1.50 1.50 2.00
52.00 52.00 52.50
(1) Increased part-time DA II to full time.
(2) Transit funds 1.50 FTE's in Police (031) and / or Public Works Administration (560).
BUDGET SUMMARY
Dept 462 Transit (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
512 City Transit $5,065,169 $5,222,429 $4,365,802 $5,308,857 $5,475,727 104.9% 103.1%
513 Special Transit Ops 2,612 146,000 132,679 146,000 101,000 69.2% 69.2%
514 Specialized Transit Svcs 1,185,713 1,175,500 862,719 1,093,300 1,175,500 100.0% 107.5%
515 Transit Center 39,970 55,000 65,459 66,500 67,000 121.8% 100.8%
519 Administration 1,096,483 1,179,024 1,000,865 1,162,621 1,223,534 103.8% 105.2%
Total Expenditures $7,389,947 $7,777,953 $6,427,524 $7,777,278 $8,042,761 103.4% 103.4%
Revenue Summary By Service Unit
512 City Transit $2,973,453 $2,797,385 $2,587,831 $2,943,385 $3,582,695 128.1% 121.7%
513 Special Transit Ops 0 0 17,947 0 0 n/a n/a
514 Specialized Transit Svcs 314,571 89,087 81,912 160,919 50,000 56.1% 31.1%
699 General Revenues 4,212,999 4,416,500 3,928,965 4,517,500 4,416,500 100.0% 97.8%
Total Re venues $7,501,023 $7,302,972 $6,616,655 $7,621,804 $8,049,195 110.2% 105.6%
Fund Balance
Beginning Balance $784,711 $1,007,709 $1,699,057 $1,699,057 $1,543,583 153.2% 90.8%
Revenues Less Expenditures 111,077 -474,981 189,130 -155,474 6,434 -1.4% -4.1%
Ending Balance $895,788 $532,728 $1,888,187 $1,543,583 $1,550,017 291.0% 100.4%
30 -Public Works • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
100 Salaries & Wages $2,564,876 $2,573,750 $2,238,517 $2,682,042 $2,655,334 103.2% 33.0%
200 Personnel Benefits 1,039,504 1,156,875 930,162 1,140,742 1,262,819 109.2% 15.7%
Sub -Total Salaries & Benefits 3,604,380 3,730,625 3,168,679 3,822,784 3,918,153 105.0% 48.7%
300 Supplies 1,090,279 1,071,500 860,420 1,068,000 1,142,000 106.6% 14.2%
400 Other Svcs & Charges 1,342,388 1,452,531 1,067,657 1,368,499 1,413,811 97.3% 17.6%
500 Intgov Svcs/Other Intfnd 166 68,300 57,733 66,300 66,500 97.4% 0.8%
600 Capital Outlays 0 0 194 200 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 1,352,733 1,454,996 1,272,842 1,451,496 1,502,298 103.3% 18.7%
Total Expenditures $7,389,946 $7,777,952 $6,427,525 $7,777,279 $8,042,762 103.4% 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.
Revenue in the 512 Service Unit comes 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. Starting in December 2012, Yakima Transit will start to receive State Formula Funds.
The following graphs 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.
2013 Adopted Budget • Public Works — 31
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.
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
TRANSIT FARE ANALYSIS BY REVENUE CATEGORIES
$490,192
6
$488,547
$534,000 $534,000
1,u
2009
Actual
2010
Actual
2011
Actual
2012
Projected
2013
Estimated
■Discount Fare
$30,080
$30,175
$29,994
$30,000
$30,000
■ Adult
$109,339
$108,587
$123,140
$142,000
$142,000
■Youth
$106,834
$84,995
$95,698
$112,000
$112,000
■Cash Fare
$243,939
$207,010
$239,715
$250,000
$250,000
• Total Revenue
$490,192
$430,767
$488,547
$534,000
$534,000
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.
2,000,000
1,600,000
1,200,000
800,000
400,000
TRANSIT RIDERSHIP ANALYSIS BY RIDERSHIP CATEGORY
549,024
1,287,908
1,430,986
1,519,016
1,579,779
v
2009
Actual
2010
Actual
2011
Actual
2012
Projected
2013
Estimated
■ Transfer
42,060
35,687
33,742
61,779
64,251
■ Discount Fare
283,271
276,270
279,894
296,082
307,926
■ Adult
528,530
523,804
610,807
646,251
672,101
■ Youth
495,163
452,147
506,543
514,904
535,501
■ Total Ridership
1,349,024
1,287,908
1,430,986
1,519,016
1,579,779
Note: Estimates in 2012 and 2013 are only provided from November 2012 to the end of 2013.
The second ridership graph indicates the total ridership pattern displayed on a monthly basis over
a five-year period.
32 -Public Works • 2013 Adopted Budget
160,000
140,000
120,000
100,000
80,000
60,000
SU - 512 City Transit
TRANSIT RIDERSHIP ANALYSIS BY YEAR
•
1 2 3 4 5 6 7 8 9 10 11 12
Month of the year
f 2009 f 2010 -- 2011 f 2012 f 2013
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $2,190,539 $2,156,781 $1,912,847 $2,263,222 $2,175,267 100.9% 96.1%
120 Overtime 93,162 103,000 48,790 74,000 84,000 81.6% 113.5%
130 Special Pay 2,324 7,160 18,511 25,900 40,040 559.2% 154.6%
140 Retire/Term Cashout 1,574 13,086 9,526 13,086 39,300 300.3% 300.3%
Total 2,287,599 2,280,027 1,989,674 2,376,208 2,338,607 102.6% 98.4%
200 Personnel Benefits
200 Personnel Benefits 941,466 1,042,235 833,776 1,027,782 1,136,183 109.0% 110.5%
280 Clothing & Misc 10,031 14,000 8,358 12,000 14,000 100.0% 116.7%
Total 951,497 1,056,235 842,134 1,039,782 1,150,183 108.9% 110.6%
300 Supplies
310 Office & Oper Supplies 10,163 13,500 7,172 13,500 13,500 100.0% 100.0%
320 Fuel Consumed 879,983 850,000 695,898 855,000 920,000 108.2% 107.6%
Total 890,146 863,500 703,070 868,500 933,500 108.1% 107.5%
400 Other Services & Charges
410 Professional Services 3,000 7,000 3,000 7,000 7,000 100.0% 100.0%
420 Communications 17,044 19,419 11,702 19,419 19,419 100.0% 100.0%
430 Trans/Training 2,081 5,000 5,217 5,200 5,000 100.0% 96.2%
440 Advertising 93,646 70,000 70,229 70,000 70,000 100.0% 100.0%
480 Repairs & Maintenance 121,820 135,000 89,750 140,000 135,000 100.0% 96.4%
490 Miscellaneous 31,117 38,500 17,525 38,500 38,500 100.0% 100.0%
Total 268,708 274,919 197,423 280,119 274,919 100.0% 98.1%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 488,527 560,058 460,592 556,558 590,829 105.5% 106.2%
960 Interfund Ins Svcs 90,000 99,000 99,000 99,000 99,000 100.0% 100.0%
980 Interfund Grg/Plnt Chr€ 88,690 88,690 73,908 88,690 88,690 100.0% 100.0%
Total 667,217 747,748 633,500 744,248 778,519 104.1% 104.6%
Total Expenditures - SU 512 $5,065,167 $5,222,429 $4,365,801 $5,308,857 $5,475,728 104.9% 103.1%
2013 Adopted Budget • Public Works - 33
SU - 512 City Transit
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
330 Intergovernmental Rev $2,195,057 $2,017,385 $1,929,744 $2,142,385 $2,771,695 137.4% 129.4%
340 Chrgs f/Goods & Services 751,810 741,000 616,880 762,000 772,000 104.2% 101.3%
360 Miscellaneous Revenues 26,586 39,000 41,207 39,000 39,000 100.0% 100.0%
Total Revenues - SU 512 $2,973,453 $2,797,385 $2,587,831 $2,943,385 $3,582,695 128.1% 121.7%
Service Unit 513 - Special Transit Operating
This account has consistently been allocated $1,000 annually; however, there are no anticipated
expenditures or revenues.
SU - 513 Special Transit Ops
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charge s
440 Advertising $0 $0 $2,921 $6,000 $6,000 n/a 100.0%
480 Repairs & Maintenance 2,612 80,000 67,338 70,000 25,000 31.3% 35.7%
490 Miscellaneous 0 0 4,921 4,000 4,000 n/a 100.0%
Total 2,612 80,000 75,180 80,000 35,000 43.8% 43.8%
510 Intergovernment Prof Svc 0 66,000 57,498 66,000 66,000 100.0% 100.0%
Total Expenditure s - SU 513 $2,612 $146,000 $132,678 $146,000 $101,000 69.2% 69.2%
Revenues
340 Chrgs f/Goods &Services $0 $0 $17,947 $0 $0 n/a n/a
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. Starting in 2012,
Yakima Transit contracted with Medstar to provide paratransit services (Dial A Ride) 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 $950,000 for 2012 & 2013.
In addition, Transit receives a biennial apportionment for paratransit services from the state of
Washington. Those funds are used for operations only.
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.
34 -Public Works • 2013 Adopted Budget
These revenue accounts consist of State and federal operating grants and the Dial -a -Ride portion of
the Selah contract.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 514 Specialized Trans Svcs Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
320 Fuel Consumed $187,448 $198,000 $152,001 $190,000 $198,000 100.0% 104.2%
410 Professional Services 973,264 950,000 683,025 875,600 950,000 100.0% 108.5%
640 Machinery & Equipment 0 0 194 200 0 n/a 0.0%
960 Interfund Insurance Svcs 25,000 27,500 27,500 27,500 27,500 100.0% 100.0%
Total Expenditures - SU 514 $1,185,712 $1,175,500 $862,720 $1,093,300 $1,175,500 100.0% 107.5%
Revenues
330 Intergovernmental Rev $314,571 $89,087 $81,912 $160,919 $50,000 56.1% 31.1%
Service Unit 515 - Transit Center
This service unit was created to track Transit Center costs.
SU - 515 Transit Center
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $2,991 $0 $786 $1,000 $2,000 n/a 200.0%
400 Other Services & Charges
410 Professional Services 28,969 55,000 44,854 55,000 55,000 100.0% 100.0%
480 Repairs & Maintenance 8,010 0 19,820 10,500 10,000 n/a 95.2%
Total 36,979 55,000 64,674 65,500 65,000 118.2% 99.2%
Total Expenditures - SU 515 $39,970 $55,000 $65,460 $66,500 $67,000 121.8% 100.8%
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.
2013 Adopted Budget • Public Works - 35
SU - 519 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $275,411 $290,503 $247,417 $302,613 $313,507 107.9% 103.6%
120 Overtime 1,144 2,500 790 2,000 2,000 80.0% 100.0%
130 Special Pay 721 720 636 1,220 1,220 169.4% 100.0%
Total 277,276 293,723 248,843 305,833 316,727 107.8% 103.6%
200 Personnel Benefits 88,008 100,640 88,028 100,960 112,637 111.9% 111.6%
300 Supplies
310 Office & Oper Supplies 5,018 5,000 3,482 5,000 5,000 100.0% 100.0%
350 Small Tools & Equip 4,675 5,000 1,082 3,500 3,500 70.0% 100.0%
Total 9,693 10,000 4,564 8,500 8,500 85.0% 100.0%
400 Other Services & Charges
410 Professional Services 7,041 6,000 2,514 6,000 6,000 100.0% 100.0%
420 Communications 13,591 6,665 3,961 4,913 4,913 73.7% 100.0%
430 Trans/Training 2,981 4,000 709 4,000 4,000 100.0% 100.0%
440 Advertising 578 500 289 500 500 100.0% 100.0%
470 Public Utility Services 17,081 20,447 19,380 19,867 20,479 100.2% 103.1%
490 Miscellaneous 19,550 55,000 20,501 32,000 53,000 96.4% 165.6%
Total 60,822 92,612 47,354 67,280 88,892 96.0% 132.1%
530 State/Cnty Tax & Assess 166 2,300 235 300 500 21.7% 166.7%
900 Interfund Pmt f/Services
960 Interfund Ins Svcs 247,555 272,311 272,311 272,311 291,373 107.0% 107.0%
990 Interfund Admin Chrgs 412,961 407,437 339,531 407,437 404,906 99.4% 99.4%
Total 660,516 679,748 611,842 679,748 696,279 102.4% 102.4%
Total Expenditures - SU 519 $1,096,481 $1,179,023 $1,000,866 $1,162,621 $1,223,535 103.8% 105.2%
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.
SU - 699 General Revenue s
Revenues
270 Beginning Balance $784,711 $1,007,709 $1,699,057 $1,699,057 $1,543,583 153.2% 90.8%
310 Taxes 4,193,641 4,400,000 3,913,971 4,500,000 4,400,000 100.0% 97.8%
330 Intergovernmental Rev 3,324 0 1,204 1,000 0 n/a 0.0%
360 Miscellaneous Revenues 16,034 16,500 13,789 16,500 16,500 100.0% 100.0%
Total Re venues - SU 699 $4,997,710 $5,424,209 $5,628,021 $6,216,557 $5,960,083 109.9% 95.9%
36 -Public Works • 2013 Adopted Budget
PUBLIC WORKS
2013 BUDGET NARRATIVE
TRANSIT CAPITAL RESERVE
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.
In 2012, Yakima Transit purchased five replacement vehicles for the Vanpool program. Yakima Transit
also purchased two passenger shelters. Yakima Transit purchased 6 used buses for the Yakima -
Ellensburg commuter bus service, all of which were purchased out of transit's operating account.
In 2013, Yakima transit intends to purchase eight minivans for the paratransit program and
possibly three fixed route buses. The buses are on order, however, they will be delivered in 2014.
The service units in this division are:
Service Unit 518 — Capital Improvement
Service Unit 699 — General Revenues
BUDGET SUMMARY
Dept 364 Transit Capital Rsv (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
518 Capital Improvement $474,511 $685,000 $276,639 $260,500 $545,500 79.6% 209.4%
Revenue Summary By Service Unit
645 Interfund Distribution $25,000 $0 $0 $0 $0 n/a n/a
699 General Revenues 275,506 595,000 75,104 236,250 618,250 103.9% 261.7%
Total Re venues $300,506 $595,000 $75,104 $236,250 $618,250 103.9% 261.7%
Fund Balance
Beginning Balance $1,276,134 $861,134 $1,102,129 $1,102,129 $1,077,879 125.2% 97.8%
Revenues Less Expenditures -174,005 -90,000 -201,535 -24,250 72,750 -80.8% -300.0%
Ending Balance $1,102,129 $771,134 $900,594 $1,077,879 $1,150,629 149.2% 106.7%
2013 Adopted Budget • Public Works — 37
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $16,693 $20,000 $9,109 $10,000 $15,000 75.0% 2.7%
500 Intgov Svcs/Other Intfnd 0 10,000 0 10,000 20,000 200.0% 3.7%
600 Capital Outlays 457,818 655,000 267,530 240,500 510,500 77.9% 93.6%
Total Expenditures $474,511 $685,000 $276,639 $260,500 $545,500 79.6% 100.0%
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 518 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $16,693 $20,000 $9,109 $10,000 $15,000 75.0% 150.0%
550 Interfund Subsidies 0 10,000 0 10,000 20,000 200.0% 200.0%
600 Capital Outlays
610 Land 4,500 0 0 0 0 n/a n/a
630 Impr Other Than Bldg 408,159 150,000 0 8,000 8,000 5.3% 100.0%
640 Machinery &Equip 45,160 505,000 267,530 232,500 502,500 99.5% 216.1%
Total 457,819 655,000 267,530 240,500 510,500 77.9% 212.3%
Total Expenditure s - SU 518 474,512 685,000 276,639 260,500 545,500 79.6% 209.4%
Service Unit 699 - General Revenues
In 2013, 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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,276,134 $861,134 $1,102,129 $1,102,129 $1,077,879 125.2% 97.8%
310 Taxes 250,000 200,000 0 100,000 300,000 150.0% 300.0%
330 Intergovernmental Rev 0 345,000 0 96,250 288,250 83.6% 299.5%
340 Chrgs f/Goods &Services 0 20,000 0 0 0 0.0% n/a
360 Miscellaneous Revenues 0 25,000 26,600 30,000 25,000 100.0% 83.3%
390 Other Financing Sources 25,506 5,000 48,504 10,000 5,000 100.0% 50.0%
Total Re venue s-SU699 $1,551,640 $1,456,134 $1,177,233 $1,338,379 $1,696,129 116.5% 126.7%
38 -Public Works • 2013 Adopted Budget
PUBLIC WORKS
2013 BUDGET NARRATIVE
REFUSE
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 locations to assure
prompt retrieval of the shopping carts, which in turn improves the image and appearance of the City.
2013 Adopted Budget • Public Works — 39
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 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 STATISTICS
Refuse
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Residential Cart Accounts Active
22,500
23,350
23,850
Bin Accounts Active
385
391
391
Yard Service Accounts Active
5,430
5,711
5,800
Tons of Refuse Collected Special Collection, etc (1)
267
301
331
Tons of Refuse Collected Residential Automated Carts
23,578
24,387
25,076
Tons of Refuse Collected Bin
2,687
2,651
2,682
Tons of Refuse Collected Yard Service
3,529
3,718
3,957
Estimated Annual Cost Per Account Collected Special Collection
$14.13
$14.29
$15.27
Estimated Annual Cost Per Account Collected Residential Auto. Cart
$158.57
$168.74
$170.51
Estimated Annual Cost Per Account Collected Bin
$1,066.01
$1,112.54
$1,185.77
Estimated Annual Cost Per Account Collected Yard Service
$110.38
$111.52
$106.99
(1) Special collections include litter, illegal dumping, special hauls, fall leaf collection, etc.
AUTHORIZED PERSONNEL
Class
Code Position Title
1266 Refuse and Recycling Manager
8434 Solid Waste Code Compliance Officer
7122 Department Assistant II (1)
8433 Solid Waste Collector / Driver (2)
8641 Solid Waste Maintenance Worker
14101 Solid Waste Supervisor
Total Personnel
2012
2011 Amended
Actual Budget
1.00
1.00
1.50
11.00
3.50
1.00
1.00
1.00
2.00
12.00
3.50
1.00
2013
Proposed
Budget
1.00
1.00
2.00
12.00
3.50
1.00
19.00 20.50 20.50
(1) This was a 2012 budgeted policy issue to increase one 1/ time Department Assistant II position to full time.
(2) This was a 2012 budgeted policy issue which filled the additional Solid Waste Collector/Driver position mid -year.
40 -Public Works • 2013 Adopted Budget
BUDGET SUMMARY
Dept 471 Refuse
Exp Summary By Service Unit
212 Solid Waste Disposal
219 Administration
639 Administration
Total Expenditure s
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Actual Budget 10/31/12 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$4,396,580 $4,876,158 $3,733,867 $4,823,091 $5,001,021 102.6%
297,003 316,891 239,566 310,530 324,837 102.5%
207,406 217,714 200,326 217,714 219,341 100.7%
$4,900,989 $5,410,763 $4,173,759 $5,351,335 $5,545,199 102.5%
Revenue Summary By Service Unit
212 Solid Waste Disposal
219 Administration
699 General Revenues
Total Re venue s
$4,821,852
203,467
2,727
$5,280,024
0
500
$5,028,046 $5,280,524
103.7%
104.6%
100.7%
103.6%
$4,564,403 $5,402,790 $5,473,000 103.7% 101.3%
0 0 0 n/a n/a
3,441 3,989 500 100.0% 12.5%
$4,567,844 $5,406,779 $5,473,500 103.7% 101.2%
Fund Balance
Beginning Balance $348,088 $407,423
Revenues Le ss Expenditure s 127,057 -130,239
Ending Balance $475,145 $277,184
Expenditure Summary By Type
100 Salaries &Wages
200 Personnel Benefits
Sub -Total Salaries & Benefits
300 Supplie s
400 Other Svcs & Charges
500 Intgov Svcs /Othe r Intfnd
900 Intfnd Pymt f/Svcs
Total Expenditure s
$475,146 $475,146 $530,590 130.2% 111.7%
394,085 55,444 -71,699 55.1% -129.3%
$869,231 $530,590 $458,891 165.6% 86.5%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
$936,607 $1,003,689 $764,771 $946,927 $1,016,470 101.3% 18.3%
351,048 414,784 303,796 418,368 462,411 111.5% 8.3%
1,287,655 1,418,473 1,068,567 1,365,295 1,478,881 104.3% 26.7%
359,717 412,599 350,329 402,699 362,599 87.9% 6.5%
903,410 939,409 626,062 944,093 960,740 102.3% 17.3%
685,113 977,734 757,680 996,400 1,064,400 108.9% 19.2%
1,665,094 1,662,548 1,371,121 1,642,848 1,678,578 101.0% 30.3%
$4,900,989 $5,410,763 $4,173,759 $5,351,335 $5,545,198 102.5% 100.0%
EXPLANATORY NARRATIVE
Service Unit 212 - Solid Waste Disposal
This service unit's 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.
2013 Adopted Budget • Public Works - 41
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 212 Solid Waste Disposal Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $693,333 $744,890 $566,973 $691,773 $758,088 101.8% 109.6%
120 Overtime 26,661 31,700 17,633 31,700 31,700 100.0% 100.0%
130 Special Pay 1,046 0 3,271 2,500 2,500 n/a 100.0%
140 Retire/Term Cashout 0 0 179 179 0 n/a 0.0%
Total 721,040 776,590 588,056 726,152 792,288 102.0% 109.1%
200 Personnel Benefits
200 Personnel Benefits 275,454 327,989 243,365 333,488 366,770 111.8% 110.0%
280 Clothing & Misc 3,082 6,000 3,264 4,000 4,000 66.7% 100.0%
Total 278,536 333,989 246,629 337,488 370,770 111.0% 109.9%
300 Supplies
310 Office & Oper Supplies 34,021 40,000 42,628 40,100 45,000 112.5% 112.2%
320 Fuel Consumed 273,642 266,399 220,159 266,399 266,399 100.0% 100.0%
350 Small Tools & Equip 51,773 105,000 87,523 95,000 50,000 47.6% 52.6%
Total 359,436 411,399 350,310 401,499 361,399 87.8% 90.0%
400 Other Services & Charges
420 Communications 9,331 8,521 9,561 14,221 14,521 170.4% 102.1%
470 Public Utility Services 875,009 904,000 595,202 904,000 931,000 103.0% 103.0%
480 Repairs & Maintenance 1,706 9,000 1,954 3,000 4,000 44.4% 133.3%
490 Miscellaneous 8,723 10,090 13,680 15,197 3,406 33.8% 22.4%
Total 894,769 931,611 620,397 936,418 952,927 102.3% 101.8%
500 Intergovernmental Services
530 State/Cnty Tax/Assess 252,051 244,400 210,021 244,400 244,400 100.0% 100.0%
540 Interfund Tax/Assess 433,062 733,334 547,660 752,000 820,000 111.8% 109.0%
Total 685,113 977,734 757,681 996,400 1,064,400 108.9% 106.8%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 1,041,248 1,040,298 869,775 1,042,798 1,045,187 100.5% 100.2%
980 Interfund Grg/Plnt Chr€ 42,884 42,884 35,736 42,884 42,884 100.0% 100.0%
990 Interfund Admin Chrgs 373,555 361,652 265,284 339,452 371,166 102.6% 109.3%
Total 1,457,687 1,444,834 1,170,795 1,425,134 1,459,237 101.0% 102.4%
Total Expenditures - SU 212 $4,396,581 $4,876,157 $3,733,868 $4,823,091 $5,001,021 102.6% 103.7%
Revenues
330 Intergovernmental Rev $6,900 $6,690 $8,835 $11,790 $0 0.0% 0.0%
340 Chrgs f/Goods & Services 4,813,727 5,271,334 4,554,468 5,389,000 5,471,000 103.8% 101.5%
350 Fines And Forfeits 1,225 2,000 1,100 2,000 2,000 100.0% 100.0%
Total Revenues - SU 212 $4,821,852 $5,280,024 $4,564,403 $5,402,790 $5,473,000 103.7% 101.3%
42 -Public Works • 2013 Adopted Budget
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.
SU - 219 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $210,101 $222,098 $172,197 $215,775 $219,182 98.7% 101.6%
120 Overtime 5,314 5,000 4,519 5,000 5,000 100.0% 100.0%
140 Retire/Term Cashout 153 0 0 0 0 n/a n/a
Total 215,568 227,098 176,716 220,775 224,182 98.7% 101.5%
200 Personnel Benefits 72,513 80,795 57,167 80,880 91,641 113.4% 113.3%
310 Office & Oper Supplies 281 1,200 18 1,200 1,200 100.0% 100.0%
400 Other Services &Charges
420 Communications 906 753 523 768 768 102.0% 100.0%
430 Trans/Training 559 1,045 907 907 1,045 100.0% 115.2%
490 Miscellaneous 7,176 6,000 4,235 6,000 6,000 100.0% 100.0%
Total 8,641 7,798 5,665 7,675 7,813 100.2% 101.8%
Total Expenditure s - SU 219 $297,003 $316,891 $239,566 $310,530 $324,836 102.5% 104.6%
Revenues
380 Nonrevenues $203,467 $0 $0 $0 $0 n/a n/a
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.
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
900 Interfund Pmt f/Services
960 Interfund Ins Svcs $103,076 $113,384 $113,384 $113,384 $121,321 107.0% 107.0%
990 Interfund Admin Chrgs 104,330 104,330 86,942 104,330 98,020 94.0% 94.0%
Total Expenditure s - SU 639 $207,406 $217,714 $200,326 $217,714 $219,341 100.7% 100.7%
Service Unit 699 - General Revenues
The following is a recap of Refuse revenues by detailed account classification.
2013 Adopted Budget • Public Works - 43
2012 2013
2011 Amended Proposed
Actual Budget Budget
Revenue Service Unit 212
Dept of Ecology - Alt to Burning Grant $6,900 $11,790 $0
County / City Departments 90,053 90,000 90,000
Container Service 333,332 380,000 380,000
Automated Residential Service 3,832,929 4,323,000 4,398,000
Special Haul 2,763 3,000 3,000
Yard Refuse 554,650 593,000 600,000
Shopping Cart Reg. Revenue 1,225 2,000 2,000
Total Service Unit 212 4,821,852 5,402,790 5,473,000
Revenue Service Unit 219
Prior Year Adjustment 203,467 0 0
Revenue Service Unit 699
Interest from Investments 259 1,489 0
Recycling Revenue 2,468 2,500 500
Total Service Unit 699 2,727 3,989 500
Beginning Unencumbered Balance 348,088 475,145 530,590
Total Estimated Resources All Service $5,376,134 $5,881,924 $6,004,090
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $348,088 $407,423 $475,146 $475,146 $530,590 130.2% 111.7%
360 Miscellaneous Revenues 2,727 500 3,441 3,989 500 100.0% 12.5%
Total Re venue s-SU699 $350,815 $407,923 $478,587 $479,135 $531,090 130.2% 110.8%
44 -Public Works • 2013 Adopted Budget
PUBLIC WORKS
2013 BUDGET NARRATIVE
EQUIPMENT RENTAL / CAPITAL
Director of Public Works Chris Waarvick
Fleet and Facilities Manager Richard Wonner
DEFINITION
The following is an overview of issues which are the guiding principles of the Equipment Rental
Division and current challenges faced by the Equipment Rental Division. This summary is not all-
inclusive, nor is it in any particular order of priority.
Best Management Practices and Benchmarking
The Equipment Rental Division adopted the practice of measuring effectiveness and efficiency in
terms of productivity, cost effectiveness, quality of work performed, customer satisfaction, and
appropriate outsourcing. These Best Management Practices were identified in the seminar "Run
the Fleet as a Business", attended by the entire division staff, and adopted in 2002.
Productivity - Is measured in terms of billable hours. For the 2011 - 2012 fiscal year,
productivity was 75% of the mechanics and lubrication technician's available hours. 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.
Cost Effectiveness - The resulting hourly shop rate is $52.20. 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. The Equipment Rental Division has provided this
low hourly shop rate for the last several years.
Quality of Work Performed - This service measure is indicated by the vehicles returned to
the shop because the problem identified was not resolved. While not tracked numerically,
unresolved problems and returns are rarely experienced.
Customer Satisfaction - In an attempt to measure the effectiveness of the Equipment Rental
Division, the first Customer Satisfaction Survey was conducted as a baseline for
improvement in 2002. Two subsequent surveys have been conducted and, indeed, customer
satisfaction has improved and has been held at a high level.
Appropriate Outsourcing - Over the years the Equipment Rental Division has evaluated
the cost effectiveness of the functions performed in-house. It has been determined that the
private sector can be more effective doing such things as engine and transmission
overhauling, tire purchasing, and servicing, as well as other services requiring specialized
training not held by staff members or requiring high cost specialized equipment to perform
the required work. Currently outsourced work costs between $300,000 and $400,000 each
year, costs that are a part of the 2013 budget.
2013 Adopted Budget • Public Works — 45
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. 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.
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 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 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 - Fleet Maintenance
Service Unit 636 - Replacement Reserves
Service Unit 639 - Administration
Service Unit 646 - Interfund Payments
Service Unit 699 - General Revenues
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1263 Fleet Manager 1.00 1.00 1.00
7122 Department Assistant II 1.00 1.00 1.00
8203 Fleet Maintenance Technician 2.00 2.00 2.00
8211 Mechanic I 6.00 6.00 6.00
8213 Automotive Storekeeper 1.00 1.00 1.00
12103 Equipment Supervisor 1.00 1.00 1.00
Total Personnel (1) 12.00 12.00 12.00
(1) .15 FTE's are funded by Public Works Administration (560).
46 -Public Works • 2013 Adopted Budget
BUDGET SUMMARY
Dept 551 Equip Rental Revolving (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
634 Fle e t Maintenance $3,176,349 $3,270,491 $2,700,859 $3,270,075 $3,280,217 100.3% 100.3%
639 Administration 306,318 310,761 251,545 307,625 306,603 98.7% 99.7%
646 Interfund Payments 150,868 150,000 0 150,000 150,000 100.0% 100.0%
Total Expenditures $3,633,535 $3,731,252 $2,952,404 $3,727,700 $3,736,820 100.1% 100.2%
Revenue Summary By Service Unit
634 Fle e t Maintenance $3,833,048 $3,765,275 $2,991,091 $3,765,275 $3,765,300 100.0% 100.0%
699 General Re venues 50,124 350 22,704 45,350 350 100.0% 0.8%
Total Re venues $3,883,172 $3,765,625 $3,013,795 $3,810,625 $3,765,650 100.0% 98.8%
Fund Balance
Beginning Balance $4,370,747 $4,265,680 $4,619,613 $4,619,613 $4,522,736 106.0% 97.9%
Revenues Less Expenditures 249,638 34,373 61,391 82,925 28,830 83.9% 34.8%
Ending Balance $4,620,385 $4,300,053 $4,681,004 $4,702,538 $4,551,566 105.8% 96.8%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $577,874 $570,752 $461,612 $577,125 $561,882 98.4% 15.0%
200 Personnel Benefits 196,592 217,399 172,574 217,882 239,798 110.3% 6.4%
Sub -Total Salaries & Benefits 774,466 788,151 634,186 795,007 801,680 101.7% 21.5%
300 Supplies 2,360,156 2,450,770 2,041,752 2,442,298 2,446,353 99.8% 65.5%
400 Other Svcs & Charges 98,447 92,343 68,294 90,857 91,994 99.6% 2.5%
500 Intgov Svcs/Other Intfnd 150,868 150,000 0 150,000 150,000 100.0% 4.0%
900 Intfnd Pymt f/Svcs 249,598 249,988 208,172 249,538 246,793 98.7% 6.6%
Total Expenditures $3,633,535 $3,731,252 $2,952,404 $3,727,700 $3,736,820 100.1% 100.0%
Dept 552 Equipment Rental Cap (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
636 Replacement Reserve $1,731,863 $2,012,477 $2,027,940 $2,002,810 $2,056,661 102.2% 102.7%
Revenue Summary By Service Unit
636 Re pla cement Re se rve $1,711,071 $1,751,708 $1,499,215 $1,781,708 $1,842,708 105.2% 103.4%
699 General Re venues 20,022 30,000 8,600 41,300 45,300 151.0% 109.7%
Total Re venues $1,731,093 $1,781,708 $1,507,815 $1,823,008 $1,888,008 106.0% 103.6%
Fund Balance
Beginning Balance $0 $0 $0 $0 $0 n/a n/a
Revenues Less Expenditures -771 -230,769 -520,126 -179,802 -168,653 73.1% 93.8%
Ending Balance -$771 -$230,769 -$520,126 -$179,802 -$168,653 73.1% 93.8%
2013 Adopted Budget • Public Works - 47
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 T otal
100 Salaries &Wages $82,116 $79,552 $67,231 $79,827 $82,016 103.1% 4.0%
200 Personnel Benefits 23,374 25,311 19,442 25,368 26,225 103.6% 1.3%
Sub -Total Salaries & Benefits 105,490 104,863 86,673 105,195 108,241 103.2% 5.3%
300 Supplies 83 0 0 0 0 n/a 0.0%
400 Other Svcs & Charges 391 0 0 0 0 n/a 0.0%
600 Capital Outlays 1,595,403 1,877,119 1,915,853 1,867,119 1,920,000 102.3% 93.4%
900 Intfnd Pymt f/Svcs 30,496 30,496 25,414 30,496 28,420 93.2% 1.4%
Total Expenditures $1,731,863 $2,012,478 $2,027,940 $2,002,810 $2,056,661 102.2% 100.0%
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 2012 to 2013. 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 2013 budget reflects
allocations based on 2012 year-to-date actual costs from the AIMMS cost collection system.
2012/2013 EQUIPMENT RENTAL 0 & M RATE CHART
2012 2013
Budget Proposed Amount Percent
Department 0 & M Budget Of Change Increase
Code Administration $12,183 $12,578 $395 .3
Planning 411 1,735 1,324 422.1
Engineering 4,114 4,849 735 17.9
City Hall Maintenance 199 897 698 450.8
Information Systems 467 320 (147) (31.5)
Customer Services 11,803 8,410 (3,393) (28.7)
Community Development 10,000 5,214 (4,786) (47.9)
48 —Public Works • 2013 Adopted Budget
2012 2013
Budget Proposed Amount Percent
Department 0 & M Budget Of Change Increase
Community Relations 0 2,004 2,004 100.0
Parks and Recreation 106,964 127,538 20,574 19.2
Streets and Traffic 457,432 388,831 (68,601) (15.0)
Cemetery 10,781 3,761 (7,020) (65.1)
Stormwater 21,646 32,668 11,022 50.9
Transit 545,798 580,069 34,271 6.3
Refuse 406,494 441,383 34,889 8.6
Wastewater Operations 102,599 85,902 (16,697) (16.3)
Water Operations 80,256 83,031 2,775 3.5
Irrigation 17,094 9,418 (7,676) (44.9)
Equipment Rental 14,146 16,620 2,474 17.5
Public Works Administration 10,488 7,572 (2,916) (27.8)
Total $1,812,875 $1,812,800 ($75) 0.0
SU - 634 Fleet Maintenance
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $531,195 $529,930 $418,446 $529,930 $516,493 97.5% 97.5%
120 Overtime 9,654 8,000 8,650 9,000 9,000 112.5% 100.0%
130 Special Pay 4,655 2,000 6,576 6,010 4,000 200.0% 66.6%
140 Retire/Term Cashout 0 0 1,364 1,364 0 n/a 0.0%
Total 545,504 539,930 435,036 546,304 529,493 98.1% 96.9%
200 Personnel Benefits
200 Personnel Benefits 187,994 207,206 165,924 208,375 230,023 111.0% 110.4%
280 Clothing & Misc 179 1,206 317 520 1,206 100.0% 231.9%
Total 188,173 208,412 166,241 208,895 231,229 110.9% 110.7%
300 Supplies
310 Office & Oper Supplies 16,482 25,409 14,005 17,445 22,500 88.6% 129.0%
340 Items Pchsd for Resale 2,328,513 2,405,000 2,018,411 2,409,000 2,405,000 100.0% 99.8%
350 Small Tools & Equip 10,193 14,008 4,083 10,500 13,500 96.4% 128.6%
Total 2,355,188 2,444,417 2,036,499 2,436,945 2,441,000 99.9% 100.2%
400 Other Services & Charges
420 Communications 1,254 929 997 929 1,000 107.6% 107.6%
450 Oper Rentals & Leases 600 0 0 0 0 n/a n/a
470 Public Utility Services 0 309 0 309 1,000 323.6% 323.6%
480 Repairs & Maintenance 85,576 76,133 61,963 76,133 76,133 100.0% 100.0%
490 Miscellaneous 53 361 122 561 361 100.0% 64.3%
Total 87,483 77,732 63,082 77,932 78,494 101.0% 100.7%
Total Expenditures - SU 634 $3,176,348 $3,270,491 $2,700,858 $3,270,076 $3,280,216 100.3% 100.3%
2013 Adopted Budget • Public Works - 49
SU - 634 Fleet Maintenance
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
340 Chrgs f/Goods & Services $1,874,662 $1,950,000 $1,477,136 $1,950,000 $1,950,000 100.0% 100.0%
360 Miscellaneous Revenues 1,824,524 1,812,775 1,510,725 1,812,775 1,812,800 100.0% 100.0%
390 Other Financing Sources 133,863 2,500 3,230 2,500 2,500 100.0% 100.0%
Total Revenues - SU 634 $3,833,049 $3,765,275 $2,991,091 $3,765,275 $3,765,300 100.0% 100.0%
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.
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
110 Salaries And Wages $32,370 $30,822 $26,576 $30,822 $32,389 105.1% 105.1%
200 Personnel Benefits 8,418 8,987 6,333 8,987 8,568 95.3% 95.3%
300 Supplies
310 Office & Oper Supplies 657 2,000 335 1,000 1,000 50.0% 100.0%
320 Fuel Consumed 4,311 4,353 4,917 4,353 4,353 100.0% 100.0%
Total 4,968 6,353 5,252 5,353 5,353 84.3% 100.0%
400 Other Services & Charges
410 Professional Services 250 1,000 25 1,000 1,000 100.0% 100.0%
420 Communications 662 2,389 834 1,850 1,900 79.5% 102.7%
430 Trans/Training 4,049 5,120 1,104 4,000 5,000 97.7% 125.0%
440 Advertising 0 0 271 275 0 n/a 0.0%
470 Public Utility Services 0 0 317 200 0 n/a 0.0%
490 Miscellaneous 6,003 6,103 2,661 5,600 5,600 91.8% 100.0%
Total 10,964 14,612 5,212 12,925 13,500 92.4% 104.4%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 27,422 27,812 23,026 27,362 29,836 107.3% 109.0%
980 Interfund Grg/Plnt Chr€ 133,437 133,437 111,197 133,437 133,437 100.0% 100.0%
990 Interfund Admin Chrgs 88,739 88,739 73,949 88,739 83,520 94.1% 94.1%
Total 249,598 249,988 208,172 249,538 246,793 98.7% 98.9%
Total Expenditures - SU 639 $306,318 $310,762 $251,545 $307,625 $306,603 98.7% 99.7%
Service Unit 646 - Interfund Payments
This item represents transfers from other funds for the operation of the Environmental Fund with a
surcharge on fuel.
50 -Public Works • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 646 Interfund Payments Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $150,868 $150,000 $0 $150,000 $150,000 100.0% 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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $4,370,747 $4,265,680 $4,619,613 $4,619,613 $4,522,736 106.0% 97.9%
360 Miscellaneous Revenues 50,124 350 22,704 45,350 350 100.0% 0.8%
Total Revenue s - SU 699 $4,420,871 $4,266,030 $4,642,317 $4,664,963 $4,523,086 106.0% 97.0%
EXPLANATORY NARRATIVE — DEPARTMENT 552
Service Unit 636 — Equipment Replacement
The 2013 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 2013.
2013 Fund
Division Description Replacing Budget Total
Codes Small 4WD Pickup ER2296 $20,000 $20,000
Streets & Traffic 10 Ton Steel Roller w/Trailer ER 6070 75,000
Self Propelled Asphalt Paver w/Trailer ER 6055 175,000
10 Yard Dump Truck ER 3084 200,000 450,000
Water & Irrigation Small/midsize Pickup - Ext Cab (4X2) ER 2152 25,000
Small/midsize Pickup - Ext Cab (4X2) ER 2271 25,000 50,000
Refuse Side Loading Refuse Truck Refit ER 3226 175,000
Front Loading Refuse Truck ER 3137 280,000
Flatbed Truck w/Tonuny Lift ER 3121 65,000
3/4 Ton (4X4) Pickup w/Tonuny Lift ER 2171 45,000
3/4 Ton (4X4) Pickup w/Tonuny Lift ER 1320 45,000 610,000
Wastewater Combination Sewer Cleaner ER 3165 450,000 450,000
Total $1,580,000
2013 Adopted Budget • Public Works — 51
Revenues consist of replacement fund transfers from other departments for the purchase of fleet
vehicles. The chart below lists the individual departments' projected 2013 year-end replacement
fund balances within the Equipment Rental fund.
REPLACEMENT FUND BALANCES
Fund Division
Projected
2013
Balance
016 Human Resources $710
021 Environmental Planning 11,640
022 Code Administration 1,190
031 Police 28,746
041 Engineering 65,621
054 Utilities 38,386
125 Community Relations 43,580
131 Parks & Recreation (8,686)
141 Streets 113,799
144 Cemetery 4,747
441 Stormwater 289,380
471 Refuse 93,203
473 Wastewater 2,024,633
474 Water 701,425
475 Irrigation 188,867
551 Equipment Rental 41,524
560 Public Works Administration 35,392
Total $3,674,157
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 636 Replacement Reserve Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $81,222 $79,052 $66,679 $79,052 $81,291 102.8% 102.8%
120 Overtime 863 500 537 750 700 140.0% 93.3%
130 Special Pay 31 0 14 25 25 n/a 100.0%
Total 82,116 79,552 67,230 79,827 82,016 103.1% 102.7%
200 Personnel Benefits 23,374 25,311 19,442 25,368 26,225 103.6% 103.4%
350 Small Tools & Equip 83 0 0 0 0 n/a n/a
410 Professional Services 391 0 0 0 0 n/a n/a
640 Machinery &Equipment 1,595,403 1,877,119 1,915,853 1,867,119 1,920,000 102.3% 102.8%
990 Interfund Admin Chrgs 30,496 30,496 25,414 30,496 28,420 93.2% 93.2%
Total Expenditure s - SU 636 $1,731,863 $2,012,478 $2,027,939 $2,002,810 $2,056,661 102.2% 102.7%
Revenues
360 Miscellaneous Revenues $1,575,893 $1,696,708 $1,413,920 $1,696,708 $1,802,708 106.2% 106.2%
390 Other Financing Sources 135,178 55,000 85,295 85,000 40,000 72.7% 47.1%
Total Revenue s-SU636 $1,711,071 $1,751,708 $1,499,215 $1,781,708 $1,842,708 105.2% 103.4%
52 -Public Works • 2013 Adopted Budget
Service Unit 699 — General Revenues
These revenues consist primarily of interest from investments.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues
$20,022 $30,000 $8,600 $41,300 $45,300 151.0% 109.7%
2013 Adopted Budget • Public Works — 53
PUBLIC WORKS
2013 BUDGET NARRATIVE
ENVIRONMENTAL
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 tum, 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
BUDGET SUMMARY
Dept 555 Environmental Fund (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
639 Administration $342,950 $277,339 $143,376 $277,339 $192,950 69.6% 69.6%
Revenue Summary By Service Unit
639 Administration $172,540 $150,000 $0 $150,000 $150,000 100.0% 100.0%
Fund Balance
Beginning Balance $602,021 $285,071 $431,611 $431,611 $304,272 106.7% 70.5%
Revenues Less Expenditures -170,410 -127,339 -143,376 -127,339 -42,950 33.7% 33.7%
Ending Balance $431,611 $157,732 $288,235 $304,272 $261,322 165.7% 85.9%
54 —Public Works • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
300 Supplies $0 $500 $0 $500 $500 100.0% 0.3%
400 Other Svcs & Charges 27,339 192,450 15,867 92,450 142,450 74.0% 73.8%
600 Capital Outlays 315,611 84,389 127,508 184,389 50,000 59.2% 25.9%
Total Expenditures $342,950 $277,339 $143,375 $277,339 $192,950 69.6% 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
2012. The only projection for 2013 is a reserve for contingencies that may arise.
FUND 555 EXPENDITURES - CONSTRUCTION PROJECTS
Number Project
2013
Projected
0000 Project Contingency $100,000
Revenues consist of an annual transfer from the Equipment Rental fund to pay for any
environmental cleanup issues that may arise.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 639 Administration Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office & Oper Supplies $0 $500 $0 $500 $500 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 27,339 75,000 15,867 75,000 25,000 33.3% 33.3%
430 Trans/Training 0 950 0 950 950 100.0% 100.0%
480 Repairs & Maintenance 0 15,000 0 15,000 15,000 100.0% 100.0%
490 Miscellaneous 0 101,500 0 1,500 101,500 100.0% n/a
Total 27,339 192,450 15,867 92,450 142,450 74.0% 154.1%
2013 Adopted Budget • Public Works - 55
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
600 Capital Outlays
630 Impr Other Than Bldg 315,611 34,389 127,508 134,389 0 0.0% 0.0%
640 Machinery &Equip 0 50,000 0 50,000 50,000 100.0% 100.0%
Total 315,611 84,389 127,508 184,389 50,000 59.2% 27.1%
Total Expenditure s - SU 639 $342,950 $276,839 $143,375 $276,839 $192,450 69.5% 69.5%
Revenues
330 Intergovernmental Re v
390 Other Financing Sources
Total Re venue s - SU 639
$21,673 $0 $0 $0 $0 n/a n/a
150,868 150,000 0 150,000 150,000 100.0% 100.0%
$172,541 $150,000 $0 $150,000 $150,000 100.0% 100.0%
Service Unit 699 - General Revenues
This item consists of the beginning balance in the fund.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $602,021 $285,071 $431,611 $431,611 $304,272 106.7% 70.5%
56 -Public Works • 2013 Adopted Budget
PUBLIC WORKS
2013 BUDGET NARRATIVE
PARKS & RECREATION
GENERAL GOVERNMENT
Director of Public Works Chris Waarvick
Parks & Recreation 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 staff has continued to make every effort to provide exceptional
service to the citizens of Yakima during this past year.
2012 Accomplishments Highlights
Park Maintenance
. Kiwanis Park Improvements:
• Completed construction of 3 new lighted ball fields.
• Hosted grand opening & ribbon cutting ceremony.
• Completed construction of new concession stand & restroom.
• Installed the irrigation for the three new fields.
Installed 8 parking lot lights at Southeast Yakima Community Center.
Removed old picnic shelter at Franklin Park.
Pathway improvement at Randall park utilizing volunteers and Eagle Scout projects.
Planted "Leaf a Legacy" memorial trees at Kissel, Gilbert and Franklin Parks.
Installed 9 disc golf baskets at Randall Park.
Installed a drain field at Miller Park Spray Ground with assistance from Engineering
Division, Water/Irrigation Division and Wastewater Division.
Installed landscaping with the help of LDS volunteers at Kiwanis Park.
Installed security lighting at Milroy Park.
Community Recreation
Received a $2,000 grant from Sunrise Rotary for the Beyond the Bell after school program at
Roosevelt Elementary School.
Implemented a new fee and billing system for the Beyond the Bell program.
Received a grant from the Office of Superintendent of Public Instruction (OSPI) for snacks
and lunches for the after school and summer playground programs.
Received $2,200 in sponsorships from local businesses for the Outdoor Cinema Series.
2013 Adopted Budget • Public Works — 57
Franklin Park Summer Sunset Concert Series was underwritten by a $4,000 donation from a
citizen. Over 3000 people attended the six concert series.
Our Beyond the Bell after school program and our Free Summer Playground program at
Franklin Park served over 11,000 participants from January - August.
Fisher Park Golf Course
A total of 13,568 rounds of golf were played at Fisher Park Golf Course in 2012.
Over 100 children participated in the free Golfin' Around event as a part of the Greenway
Foundation's Kiddie' Around program to fight childhood obesity.
Implemented a new loyal golfer punch card program, which entitles those golfers that play
more than 10 rounds of golf to a free round of golf.
Our KXDD Loyal Listener Club golfers increased by over 40% this year (1,457 in 2012
compared to 1,032 in 2011).
Multi -use pass sales in 2012 increased by 15% from 2011.
Aquatics
Created a reservable party area 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, 155 dogs.
Increased revenue at Snack Shack at Franklin Pool.
Increased revenue at Lions Pool.
Increased swim lesson participation at Lions and Franklin Pools.
Resealed all seams at Franklin pool resulting in water and chemical cost savings.
Seniors/Harman Center
Replaced and/or repaired all outdoor lighting.
Hosted another annual volunteer appreciation dinner.
Facilitated Seniors Inc. and Staff retreat.
Secured Day Break and Foot Care grants through Aging & Long Term Care (ALTC).
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 and had new flooring installed in classroom A.
Adult& Youth Sports
The 2012 State High School Softball 2B/1B Fastpitch Tournament was hosted at the Gateway
Complex this past May and was again huge success.
The Gateway Sports Complex hosted the Northwest Athletic Association of Community
Colleges (NWAACC) Crossover Tournament in April. 23 women's community college
softball teams from all over the Pacific Northwest competed in the tournament
The 2012 Amateur Softball Association (ASA) Girl's 16 and under State Championship was
hosted at the Gateway Complex in July.
The Gateway Complex was booked for tournaments on 28 weekends from March 1 -
October 14.
273 people participated in our new Zumba and Aqua Zumba classes
58 —Public Works • 2013 Adopted Budget
Designed and purchased new banners for the Gateway Sports Complex.
111 youths, ages 3 to 5 years old, participated in our Itty Bitty/ Pee Wee Soccer Leagues and
Beginner T -Ball.
Partnered with Yakima Tennis Club to offer "Tennis in No Time" instructional tennis
program.
The 2012 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 456 youth through adult teams that played in the
tournament which equals 1,824 players.
Administration
Completed 2012 - 2017 Comprehensive Plan.
Presented study session on the formation of a Metropolitan Park District.
Completed training for online program registration & park facilities program.
Began planning process for new pavilion, playground and picnic shelters at Franklin Park -
construction in 2013.
Continued partnerships with Yakima Service Clubs.
Received $4,000 grant from Legends Casino for 9 disc golf baskets.
Planning completed for the pathway along the Walter Ortman Parkway.
Presented study session entitled "Trek Yakima" identifying existing and potential trail and
walkways.
Partnered with Yakima Sports Commission Hot Shots and Pirates Plunder Adventure Race.
Partnered with Hispanic Chamber of Commerce Cinco de Mayo Festival.
2013 Major Goals
Complete online program registration and facility reservation process
Create a comprehensive renovation plan for Randall Park and apply for grants.
Acquire grants and donations for current and future programs.
Create a "Trek Yakima" master plan for trails and pathways
Installed a drain field at Martin Luther King Park Spray Ground.
Complete construction of new pavilion, playground and picnic shelters at Franklin Park.
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
2013 Adopted Budget • Public Works - 59
PERFORMANCE STATISTICS
Park Maintenance
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Yakima Population (2000 Census): 71,845
(Urban Area = 110,000+)
(Estimated Annual Growth = 2%)
87,574
89,325
91,111
Acres of Park Land Maintained by Parks and Recreation [286.8 acres of park
land and 40 acres at the Arboretum]
326.8
326.8
326.8
Full-time Equivalent Maintenance Employees
9
9
9
Acres of Turf Trimmed, Mowed, Sprayed, Irrigated 33 Weeks / Year, Daily
Litter Patrolled Year-round
326.8
326.8
326.8
Square Feet of Playground Equipment, Inspected, Repaired / 16 Locations
Twice
/monthly
Twice
/monthly
Twice
/monthly
Linear Feet of Hard Surface Pathway and Sidewalks, Snow Removal, Repairs
36,848
36,848
37,489
Square Feet of Parking Lot, Snow Removal, Repairs
558,563
558,563
589,813
Fisher Park Golf Course
Number of Acres Requiring High Quality Maintenance
19
19
19
Hours of Operation per season
2,289
2,592
2,592
Total Days Open
218
215
215
Number of Rounds of Golf
12,555
13,568
13,568
Average Players Per Day
58
63
63
Aquatics
Lions Attendance
44,500
45,000
45,500
Franklin Attendance
33,721
34,848
40,000
Senior Center
Yakima Population (2000 Census) Over 65 Years Old: 15,226
(Based upon 2% growth per year.)
15,533
15,851
16,165
Volunteer Hours
17,123
17,189
17,251
Number of People Attending Programs at the Harmon Center (unduplicated).
38,600
38,480
40,000
Indexed Number of Participants
92,000
92,000
92,300
Number of Programs Offered
827
842
860
Number of Program Days
318
320
330
Average Number of Participants Per Day
289
287
280
60 -Public Works • 2013 Adopted Budget
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 a9
13102 Parks Superintendent
Total Personnel (2)
2012 2013
2011 Amended Proposed
Actual Budget Budget
1.00 1.00 1.00
0.75 0.75 0.75
1.00 1.00 1.00
2.00 2.00 2.00
1.00 1.00 1.00
1.00 1.00 1.00
5.50 5.50 5.50
2.25 2.25 2.25
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.80 1.80 1.80
1.00 0.00 0.00
1.00 1.00 1.00
21.30 20.30 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) Parks funds .4 FTE in Planning (021).
BUDGET SUMMARY
Dept 131 Parks And Recreation (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
421 Park Maintenance $1,349,290 $1,237,792 $1,085,851 $1,207,209 $1,264,048 102.1% 104.7%
422 Community Re cre a tion 164,038 131,129 113,007 137,693 140,083 106.8% 101.7%
423 Golf Course Activities 160,793 165,139 137,172 167,109 169,420 102.6% 101.4%
424 Aquatics 692,282 582,281 540,897 580,433 570,459 98.0% 98.3%
425 Senior Center 667,750 716,915 509,907 668,738 724,981 101.1% 108.4%
426 Sports 370,165 374,642 313,873 375,934 376,821 100.6% 100.2%
427 Grants,Spons & Contrib 90,428 88,349 69,157 88,702 91,439 103.5% 103.1%
429 Administration 553,344 557,950 478,729 558,001 558,673 100.1% 100.1%
645 Interfund Distribution 146,900 146,500 73,250 186,500 186,500 127.3% 100.0%
Total Expenditures $4,194,990 $4,000,697 $3,321,843 $3,970,319 $4,082,424 102.0% 102.8%
2013 Adopted Budget • Public Works - 61
Rev Summary By Service Unit
(1) (2)
2012
2011 Amended
Actual Budget
(3)
2012
Actual
10/31/12
(4) (5) (6)
2012 2013 % Chng
Estimated Projected from
Year -End Budget 2 to 5
(7)
0/0
of
Total
421 Park Maintenance
422 Community Re c re a tion
423 Golf Course Activities
424 Aquatics
425 Senior Center
426 Sports
427 Grants,Spons & Contrib
429 Administration
645 Interfund Distribution
699 General Revenues
Total Re venue s
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$32,191 $21,100
14,899 15,500
114,540 109,200
234,280 239,115
535,265 578,400
264,702 272,250
37,300 20,400
1,021 2,200
1,093,438 1,154,000
1,778,473 1,637,600
$23,057
16,977
107,027
210,266
393,527
244,117
22,778
2,038
1,048,101
1,448, 726
$21,500 $21,100 100.0%
20,500 36,000 232.3%
113,200 109,200 100.0%
244,203 237,115 99.2%
497,900 581,900 100.6%
279,250 284,250 104.4%
20,400 20,400 100.0%
2,200 2,200 100.0%
1,170,000 1,275,000 110.5%
1,667,600 1,516,600 92.6%
$4,106,109 $4,049,765 $3,516,614 $4,036,753 $4,083,765 100.8%
$385,681 $341,093 $296,800 $296,800
-88,881 49,068 194,772 66,434
98.1%
175.6%
96.5%
97.1%
116.9%
101.8%
100.0%
100.0%
109.0%
90.9%
101.2%
$363,235 106.5% 122.4%
1,340 2.7% 2.0%
$296,800 $390,161 $491,572 $363,234
$364,575 93.4% 100.4%
(1) (2) (3) (4) (5)
2012 2012 2012 2013
2011 Amended Actual Estimated Projected
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget
100 Salaries &Wage s $1,555,455 $1,439,711 $1,253,782 $1,438,813 $1,437,218
200 Personnel Benefits 477,900 496,731 413,347 499,114 546,837
Sub -Total Salaries & Benefits 2,033,355 1,936,442 1,667,129 1,937,927 1,984,055
300 Supplies 454,965 400,000 336,846 399,825 396,100
400 Other Svcs & Charges 1,054,094 1,010,106 804,453 937,718 991,881
500 Intgov Svcs/Other Intfnd 149,694 151,600 76,036 192,300 192,300
600 Capital Outlays 0 0 10 0 0
900 Intfnd Pymt f/Svcs 502,882 502,549 437,369 502,549 518,089
Total Expenditures $4,194,990 $4,000,697 $3,321,843 $3,970,319 $4,082,425
(6) (7)
% Chng
from of
2 to 5 Total
0/0
EXPLANATORY NARRATIVE
Service Unit 421- Park Maintenance
Service unit 421 provides and administers the overall maintenance for the
facilities.
Account 120 Overtime - This line item is used to pay staff for necessary repairs
on weekends. It is also used for snow removal in the parks, on the pathways
99.8%
110.1%
102.5%
99.0%
98.2%
126.8%
n/a
103.1%
102.0%
35.2%
13.4%
48.6%
9.7%
24.3%
4.7%
0.0%
12.7%
100.0%
City parks and the park
to the parks after hours or
and in parking lots.
Account 130 Special Pay - The areas that require special pay are for special assignments.
62 -Public Works • 2013 Adopted Budget
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) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 421 Park Maintenance Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $498,205 $482,811 $413,344 $482,811 $490,804 101.7% 101.7%
120 Overtime 3,872 0 1,271 202 0 n/a 0.0%
130 Special Pay 2,801 3,240 2,450 3,240 3,240 100.0% 100.0%
Total 504,878 486,051 417,065 486,253 494,044 101.6% 101.6%
200 Personnel Benefits
200 Personnel Benefits 180,561 198,694 159,531 199,962 223,496 112.5% 111.8%
280 Clothing &Mise 1,321 1,500 1,710 1,500 1,500 100.0% 100.0%
Total 181,882 200,194 161,241 201,462 224,996 112.4% 111.7%
300 Supplies
310 Office & Oper Supplies 125,923 98,000 92,870 98,000 98,000 100.0% 100.0%
320 Fuel Consumed 76,365 60,000 48,755 60,000 60,000 100.0% 100.0%
350 Small Tools & Equip 635 0 0 0 0 #DIV/0! #DIV/0!
Total 202,923 158,000 141,625 158,000 158,000 100.0% 100.0%
400 Other Services &Charges
410 Professional Services 325 0 0 0 0 n/a n/a
420 Communications 1,051 753 1,125 1,400 1,400 185.9% 100.0%
450 Oper Rentals &Leases 0 250 0 250 250 100.0% 100.0%
470 Public Utility Services 320,056 267,404 256,910 235,704 240,645 90.0% 102.1%
480 Repairs &Maintenance 10,278 5,000 10,918 4,000 4,000 80.0% 100.0%
490 Miscellaneous 301 975 830 975 975 100.0% 100.0%
Total 332,011 274,382 269,783 242,329 247,270 90.1% 102.0%
530 State/Cnty Tax & Assess 713 3,200 325 3,200 3,200 100.0% 100.0%
640 Machinery &Equipment 0 0 10 0 0 n/a n/a
950 Interfund Opt Rent/Lease 126,886 115,964 95,802 115,964 136,538 117.7% 117.7%
Total Expenditure s - SU 421 $1,349,293 $1,237,791 $1,085,851 $1,207,208 $1,264,048 102.1% 104.7%
Revenues
340 Chrgs f/Goods &Services $20,074 $16,000 $14,295 $16,400 $16,000 100.0% 97.6%
360 Miscellaneous Revenues 12,117 5,100 8,762 5,100 5,100 100.0% 100.0%
Total Revenues - SU 421 $32,191 $21,100 $23,057 $21,500 $21,100 100.0% 98.1%
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" after school program, limited special
activities, free movies and summer concerts in the parks.
2013 Adopted Budget • Public Works - 63
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.
SU - 422 Comm Recreation
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $106,287 $82,401 $64,715 $82,401 $82,386 100.0% 100.0%
120 Overtime 20 0 0 0 0 n/a n/a
130 Special Pay 504 567 483 567 567 100.0% 100.0%
Total 106,811 82,968 65,198 82,968 82,953 100.0% 100.0%
200 Personnel Benefits 31,091 26,262 21,979 26,325 31,230 118.9% 118.6%
310 Office & Oper Supplies 2,626 500 1,120 3,000 500 100.0% 16.7%
400 Other Services &Charges
410 Professional Services 23,458 21,000 24,709 25,000 25,000 119.0% 100.0%
430 Trans/Training 53 200 0 200 200 100.0% 100.0%
490 Miscellaneous 0 200 0 200 200 100.0% 100.0%
Total 23,511 21,400 24,709 25,400 25,400 118.7% 100.0%
Total Expenditure s - SU 422 $164,039 $131,130 $113,006 $137,693 $140,083 106.8% 101.7%
Revenues
340 Chrgs f/Goods & Services $9,397 $7,000 $7,315 $10,000 $27,500 392.9% 275.0%
360 Miscellaneous Revenues 5,502 8,500 9,662 10,500 8,500 100.0% 81.0%
Total Revenues - SU 422 $14,899 $15,500 $16,977 $20,500 $36,000 232.3% 175.6%
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 2012 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.
64 -Public Works • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 423 Golf Course Activities Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $78,340 $79,929 $60,976 $79,929 $79,073 98.9% 98.9%
120 Overtime 1,156 0 287 0 0 n/a n/a
130 Special Pay 175 127 105 127 127 100.0% 100.0%
Total 79,671 80,056 61,368 80,056 79,200 98.9% 98.9%
200 Personnel Benefits
200 Personnel Benefits 27,397 31,130 23,972 31,331 34,233 110.0% 109.3%
280 Clothing & Misc 312 500 0 500 500 100.0% 100.0%
Total 27,709 31,630 23,972 31,831 34,733 109.8% 109.1%
300 Supplies
310 Office & Oper Supplies 16,858 16,200 11,819 15,500 15,500 95.7% 100.0%
340 Items Pchsd for Resale 3,266 5,000 4,438 5,000 5,000 100.0% 100.0%
350 Small Tools & Equip 2,066 0 0 0 0 n/a n/a
Total 22,190 21,200 16,257 20,500 20,500 96.7% 100.0%
400 Other Services & Charges
410 Professional Services 3,059 2,100 3,758 3,000 3,000 142.9% 100.0%
420 Communications 1,207 1,026 1,737 2,026 2,026 197.5% 100.0%
470 Public Utility Services 24,928 27,828 28,340 27,897 28,161 101.2% 100.9%
480 Repairs & MaintenancE 0 500 161 300 300 60.0% 100.0%
490 Miscellaneous 1,264 300 1,089 1,000 1,000 333.3% 100.0%
Total 30,458 31,754 35,085 34,223 34,487 108.6% 100.8%
530 State/Cnty Tax & Assess 766 500 490 500 500 100.0% 100.0%
Total Expenditures - SU 423 $160,794 $165,140 $137,172 $167,110 $169,420 102.6% 101.4%
Revenues
330 IntergovernmentalRev $0 $0 $4,000 $4,000 $0 n/a 0.0%
340 Chrgs f/Goods & Services 102,591 97,500 91,930 97,500 97,500 100.0% 100.0%
360 Miscellaneous Revenues 11,949 11,700 11,097 11,700 11,700 100.0% 100.0%
Total Revenues - SU 423 $114,540 $109,200 $107,027 $113,200 $109,200 100.0% 96.5%
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 2013 Budget reflects the operation of Lions and Franklin pools.
AQUATICS EXPENDITURE / REVENUE PROFILE
2007 2008 2009 2010 2011 2012 2013
Actual Actual Actual Actual Actual Estimate Proposed
Lions
Attendance 38,864 41,865 44,370 44,500 44,500 45,000 45,000
Expenditures $386,200 $393,983 $430,245 $370,191 $414,299 $391,572 $384,143
Revenue $125,909 $125,085 $147,783 $138,121 $126,883 $135,135 $130,050
% Self Supporting 33% 32% 34% 37% 31% 35% 34%
Net Cost / Participant $6.70 $6.42 $6.37 $5.22 $6.46 $5.70 $5.65
2013 Adopted Budget • Public Works - 65
2007 2008 2009 2010 2011 2012 2013
Actual Actual Actual Actual Actual Estimate Proposed
Franklin
Attendance 17,570 28,483 33,838 34,533 34,533 33,721 35,000
Expenditures $110,496 $159,703 $215,094 $233,772 $277,983 $188,861 $186,317
Revenue $54,158 $87,098 $91,047 $101,142 $107,398 $107,065 $107,065
% Self Supporting 49% 55% 42% 43% 39% 57% 57%
Net Cost / Participant $3.21 $2.55 $3.67 $3.84 $4.94 $2.43 $2.26
Combined Total
Attendance 56,434 70,348 78,208 79,033 79,033 78,721 80,000
Expenditures $496,696 $553,686 $645,339 $603,963 $692,282 $580,433 $570,460
Revenue $180,067 $212,183 $238,830 $239,263 $180,067 $242,200 $237,115
% Self Supporting 36% 38% 37% 40% 34% 42% 42%
Net Cost / Participant $5.61 $4.85 $5.20 $4.61 $5.80 $4.30 $4.17
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.
SU - 424 Aquatics
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $366,726 $295,583 $287,612 $295,583 $283,411 95.9% 95.9%
120 Overtime 9,982 6,500 1,062 3,300 3,300 50.8% 100.0%
130 Special Pay 127 100 953 200 200 200.0% 100.0%
Total 376,835 302,183 289,627 299,083 286,911 94.9% 95.9%
200 Personnel Benefits
200 Personnel Benefits 90,630 78,240 74,297 78,432 82,864 105.9% 105.7%
280 Clothing & Misc 0 500 659 659 500 100.0% 75.9%
Total 90,630 78,740 74,956 79,091 83,364 105.9% 105.4%
300 Supplies
310 Office & Oper Supplies 57,590 51,500 48,134 50,600 50,600 98.3% 100.0%
340 Items Pchsd for Resale 15,685 11,000 14,635 12,000 11,000 100.0% 91.7%
Total 73,275 62,500 62,769 62,600 61,600 98.6% 98.4%
400 Other Services & Charges
420 Communications 3,212 3,441 3,398 4,241 4,241 123.2% 100.0%
430 Trans/Training 129 200 0 200 200 100.0% 100.0%
470 Public Utility Services 141,223 125,967 104,914 125,967 124,893 99.1% 99.1%
480 Repairs & Maintenance 4,929 7,000 4,291 7,000 7,000 100.0% 100.0%
490 Miscellaneous 1,587 1,250 266 1,250 1,250 100.0% 100.0%
Total 151,080 137,858 112,869 138,658 137,584 99.8% 99.2%
66 -Public Works • 2013 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 424 Aquatics Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
530 State/Cnty Tax & Assess 462 1,000 675 1,000 1,000 100.0% 100.0%
Total Expenditures - SU 424 $692,282 $582,281 $540,896 $580,432 $570,459 98.0% 98.3%
Revenues
330 Intergovernmental Re v $0 $0 $5,085 $5,085 $0 n/a 0.0%
340 Chrgs f/Goods &Services 177,007 180,115 166,204 178,115 178,115 98.9% 100.0%
360 Miscellaneous Revenues 57,274 59,000 38,977 61,003 59,000 100.0% 96.7%
Total Revenues - SU 424 $234,281 $239,115 $210,266 $244,203 $237,115 99.2% 97.1%
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.
SU - 425 Senior Center
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $183,549 $179,768 $155,457 $179,768 $180,615 100.5% 100.5%
120 Overtime 161 0 430 0 0 n/a n/a
Total 183,710 179,768 155,887 179,768 180,615 100.5% 100.5%
200 Personnel Benefits 52,141 56,922 47,022 57,049 62,413 109.6% 109.4%
300 Supplies
310 Office & Oper Supplies 25,463 34,300 19,810 34,300 34,300 100.0% 100.0%
340 Items Pchsd for Resale 2,769 1,000 299 1,000 1,000 100.0% 100.0%
Total 28,232 35,300 20,109 35,300 35,300 100.0% 100.0%
400 Other Services &Charges
410 Professional Services 350,542 373,000 242,816 323,000 373,000 100.0% 115.5%
420 Communications 6,057 7,353 5,976 7,872 7,872 107.1% 100.0%
430 Trans/Training 1,741 1,500 1,393 1,663 1,500 100.0% 90.2%
440 Advertising 507 1,500 0 1,500 1,500 100.0% 100.0%
470 Public Utility Services 29,568 39,172 23,846 40,119 40,381 103.1% 100.7%
480 Repairs &Maintenance 8,932 14,100 7,922 14,100 14,100 100.0% 100.0%
490 Miscellaneous 6,141 8,200 4,767 8,267 8,200 100.0% 99.2%
Total 403,488 444,825 286,720 396,521 446,553 100.4% 112.6%
530 State/Cnty Tax & Assess 178 100 169 100 100 100.0% 100.0%
Total Expenditure s - SU 425 $667,749 $716,915 $509,907 $668,738 $724,981 101.1% 108.4%
2013 Adopted Budget • Public Works - 67
SU - 425 Senior Center
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
330 Intergovernmental Rev $48,074 $71,600 $43,697 $71,600 $71,600 100.0% 100.0%
340 Chrgs f/Goods & Services 394,556 426,600 289,367 346,100 425,100 99.6% 122.8%
360 Miscellaneous Revenues 92,635 80,200 60,463 80,200 85,200 106.2% 106.2%
Total Revenues - SU425 $535,265 $578,400 $393,527 $497,900 $581,900 100.6% 116.9%
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.
SU - 426 Sports
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $144,352 $145,249 $129,785 $148,249 $148,451 102.2% 100.1%
120 Overtime 465 2,300 692 1,300 1,300 56.5% 100.0%
130 Special Pay 504 567 490 567 567 100.0% 100.0%
Total 145,321 148,116 130,967 150,116 150,318 101.5% 100.1%
200 Personnel Benefits 48,034 51,711 41,843 51,903 52,588 101.7% 101.3%
300 Supplies
310 Office & Oper Supplies 60,495 63,500 44,822 61,200 61,200 96.4% 100.0%
340 Items Pchsd for Resale 43,011 40,000 42,833 40,000 40,000 100.0% 100.0%
Total 103,506 103,500 87,655 101,200 101,200 97.8% 100.0%
400 Other Services & Charges
410 Professional Services 65,758 63,900 49,451 64,600 64,600 101.1% 100.0%
420 Communications 2,501 1,715 2,099 1,715 1,715 100.0% 100.0%
430 Trans/Training 103 400 91 400 400 100.0% 100.0%
490 Miscellaneous 4,267 5,000 640 5,000 5,000 100.0% 100.0%
Total 72,629 71,015 52,281 71,715 71,715 101.0% 100.0%
530 State/Cnty Tax & Assess 676 300 1,127 1,000 1,000 333.3% 100.0%
Total Expenditures - SU 426 $370,166 $374,642 $313,873 $375,934 $376,821 100.6% 100.2%
Revenues
340 Chrgs f/Goods & Services $202,632 $217,250 $180,938 $217,250 $222,250 102.3% 102.3%
360 Miscellaneous Revenues 62,070 55,000 63,179 62,000 62,000 112.7% 100.0%
Total Revenues - SU 426 $264,702 $272,250 $244,117 $279,250 $284,250 104.4% 101.8%
68 -Public Works • 2013 Adopted Budget
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 2012 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.
SU - 427 Grnts, Spons & Conts
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages
130 Special Pay
Total
200 Personnel Benefits
310 Office & Oper Supplies
400 Other Services & Charges
410 Professional Services
420 Communications
430 Trans/Training
Total
Total Expe nditure s - SU 426
$44,960 $47,154 $39,268 $47,154 $47,636 101.0% 101.0%
0 0 9 0 0 n/a n/a
44,960 47,154 39,277 47,154 47,636 101.0% 101.0%
18,831 21,642 17,883 21,770 24,251 112.1% 111.4%
18,644 17,000 6,020 17,225 17,000 100.0% 98.7%
5,523 0 4,852 1,000 1,000 n/a 100.0%
1,616 1,553 657 1,053 1,053 67.8% 100.0%
854 1,000 468 500 500 50.0% 100.0%
7,993 2,553 5,977 2,553 2,553 100.0% 100.0%
$90,428 $88,349 $69,157 $88,702 $91,440 103.5% 103.1%
Revenues
330 Intergovernmental Rev $37,300 $20,400 $22,778 $20,400 $20,400 100.0% 100.0%
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.
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.
SU - 429 Administration
(1) (2)
2012
2011 Amended
Actual Budget
(3)
2012
Actual
10/31/12
(4)
2012
Estimated
Year -End
(5) (6) (7)
2013 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages
130 Special Pay
Total
200 Personnel Benefits
$113,268 $113,415 $94,389 $113,415 $115,541 101.9% 101.9%
1 0 3 0 0 n/a n/a
113,269 113,415 94,392 113,415 115,541 101.9% 101.9%
27,583 29,631 24,451 29,682 33,261 112.3% 112.1%
2013 Adopted Budget • Public Works - 69
SU - 429 Administration
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
310 Office & Oper Supplies 3,569 2,000 1,292 2,000 2,000 100.0% 100.0%
400 Other Services &Charges
410 Professional Services 0 5,000 160 5,000 5,000 100.0% 100.0%
420 Communications 11,046 8,319 3,449 5,319 5,319 63.9% 100.0%
430 Trans/Training 1,865 2,400 785 1,400 1,400 58.3% 100.0%
440 Advertising 9,837 3,000 9,793 8,000 8,000 266.7% 100.0%
490 Miscellaneous 10,178 7,600 2,840 6,600 6,600 86.8% 100.0%
Total 32,926 26,319 17,027 26,319 26,319 100.0% 100.0%
900 Interfund Pmt f/Service s
960 Interfund Ins Svcs 105,888 116,477 116,477 116,477 124,630 107.0% 107.0%
980 Interfund Grg/Plnt Chr€ 55,661 55,661 46,385 55,661 55,661 100.0% 100.0%
990 Interfund Admin Chrgs 214,447 214,447 178,705 214,447 201,260 93.9% 93.9%
Total 375,996 386,585 341,567 386,585 381,551 98.7% 98.7%
Total Expenditures - SU 429 $553,343 $557,950 $478,729 $558,001 $558,672 100.1% 100.1%
Revenues
340 Chrgs f/Goods &Services $888 $1,500 $1,029 $1,500 $1,500 100.0% 100.0%
360 Miscellaneous Revenues 134 700 1,009 700 700 100.0% 100.0%
Total Re venue s-SU429 $1,022 $2,200 $2,038 $2,200 $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.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies
$146,900 $146,500 $73,250 $186,500 $186,500 127.3% 100.0%
Revenues
390 Other Financing Sources $1,093,438 $1,154,000 $1,048,101 $1,170,000 $1,275,000 110.5% 109.0%
70 -Public Works • 2013 Adopted Budget
Service Unit 699 — General Revenues
These revenues consist of property taxes and miscellaneous sources.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $385,681 $341,093 $296,800 $296,800 $363,235 106.5% 122.4%
310 Taxes 1,725,983 1,578,000 1,447,552 1,608,000 1,457,000 92.3% 90.6%
360 Miscellaneous Revenues 4,580 4,600 1,173 4,600 4,600 100.0% 100.0%
390 Other Financing Sources 47,909 55,000 0 55,000 55,000 100.0% 100.0%
Total Re venues - SU 699 $2,164,153 $1,978,693 $1,745,525 $1,964,400 $1,879,835 95.0% 95.7%
2013 Adopted Budget • Public Works — 71
PUBLIC WORKS
2013 BUDGET NARRATIVE
PARKS & RECREATION CAPITAL
Director of Public Works Chris Waarvick
Parks & Recreation 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 was 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 major capital project for 2013 will be the replacement of the picnic shelter at Franklin Park. The
new pavilion will be purchased and installed by the Sunrise Rotary Club. In addition to the new
pavilion, Downtown Rotary has committed to replacing the playground at Franklin Park. The old
playground was removed in 2011 due to the age of the structure and irreparable damaged from
vandals. Southwest Rotary is also donating and constructing two new small picnic/shade
structures that will be located adjacent to the new playground. Very little Parks Capital funds will
be used for these projects. Renovation of the parking lot at Franklin Park is also scheduled for 2013.
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 & Rec Capital (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
428 Capital Improvement $778,021 $834,749 $819,062 $834,000 $25,000 3.0% 3.0%
Revenue Summary By Service Unit
428 Capital Improvement $600,000 $710,000 $661,331 $720,000 $0 0.0% 0.0%
645 Interfund Distribution 50,000 0 0 110,000 0 n/a 0.0%
699 General Revenues 2,000 0 0 0 0 n/a n/a
Total Revenues $652,000 $710,000 $661,331 $830,000 $0 0.0% 0.0%
72 -Public Works • 2013 Adopted Budget
Fund Balance
Beginning Balance $203,296 $99,296 $77,274 $77,274 $73,274 73.8% 94.8%
Revenues Less Expenditures -126,021 -124,749 -157,731 -4,000 -25,000 20.0% 625.0%
Ending Balance $77,275 -$25,453 -$80,457 $73,274 $48,274 -189.7% 65.9%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
600 Ca pita 1 Outla ys $778,021 $834,749 $819,062 $834,000 $25,000 3.0% 100.0%
EXPLANATORY NARRATIVE
Service Unit 428 - Capital Improvement
Financing for major projects for the year 2011 and 2012 is through State Recreation and
Conservation Office (RCO) grant, short term financing, donations and reserves.
For 2013, $25,000 is budgeted for major repair or equipment replacement.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 428 Capital Improvement Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
600 Capital Outlays
630 Impr Other Than Bldg $57,837 $109,933 $15,189 $30,000 $25,000 22.7% 83.3%
650 Construction Projects 720,184 724,816 803,872 804,000 0 0.0% 0.0%
Total Expenditure s - SU 428 $778,021 $834,749 $819,061 $834,000 $25,000 3.0% 3.0%
Revenues
330 Intergovernmental Rev $500,000 $50,000 $1,331 $50,000 $0 0.0% 0.0%
360 Miscellaneous Revenues 100,000 60,000 60,000 70,000 0 0.0% 0.0%
380 Nonrevenues 0 0 600,000 600,000 0 n/a 0.0%
390 Other Financing Sources 0 600,000 0 0 0 0.0% n/a
Total Revenue s - SU 428 $600,000 $710,000 $661,331 $720,000 $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)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $50,000 $0 $0 $110,000 $0 n/a 0.0%
2013 Adopted Budget • Public Works - 73
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $203,296 $99,296 $77,274 $77,274 $73,274 73.8% 94.8%
360 Miscellaneous Revenues 2,000 0 0 0 0 n/a n/a
Total Revenues - SU 699 $205,296 $99,296 $77,274 $77,274 $73,274 73.8% 94.8%
74 —Public Works • 2013 Adopted Budget
PUBLIC WORKS
2013 BUDGET NARRATIVE
CEMETERY
Director of Public Works Chris Waarvick
Parks & Recreation Manager Ken Wilkinson
DEFINITION
This fund provides burial facilities and services and maintains the grounds of Tahoma Cemetery.
The service units in this division are:
Service Unit 225 - Cemetery
Service Unit 645 - Interfund Distribution
Service Unit 699 - General Revenues
PERFORMANCE STATISTICS
Cemetery
2011
Actual
2012
Amended
Budget
2013
Proposed
Budget
Yearly Number of Burials
105
116
116
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 Personnel (1)
2012 2013
2011 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
2013 Adopted Budget • Public Works - 75
BUDGET SUMMARY
Dept 144 Cemetery (1) (2) (3) (4)
2012 2012 2012
2011 Amended Actual Estimated
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End
225 Cemetery $259,983 $265,699 $219,456 $265,305
Revenue Summary By Service Unit
225 Cemetery $162,298 $187,250 $121,030 $156,250
645 Interfund Distribution 50,000 50,000 25,000 90,000
699 General Revenues 10,591 6,300 996 6,300
Total Re venues $222,889 $243,550 $147,026 $252,550
(5) (6) (7)
2013 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
$267,327 100.6% 100.8%
$156,250
90,000
6,300
$252,550
Fund Balance
Beginning Balance $81,766 $57,860
Revenues Less Expenditures -37,094 -22,149
Ending Balance $44,672 $35,711
Expenditure Summary By Type
100 Salaries &Wages
200 Personnel Benefits
Sub -Total Salaries & Benefits
300 Supplies
400 Other Svcs & Charges
500 Intgov Svcs/Other Intfnd
900 Intfnd Pymt f/Svcs
Total Expenditures
83.4%
180.0%
100.0%
103.7%
100.0%
100.0%
100.0%
100.0%
$44,671 $44,671 $31,916 55.2% 71.4%
-72,430 -12,755 -14,777 66.7% 115.9%
-$27,759 $31,916 $17,139 48.0% 53.7%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng
2011 Amended Actual Estimated Projected from of
Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
$120,473 $122,599 $97,802 $118,600 $119,417 97.4% 44.7%
43,429 47,952 39,127 48,284 57,457 119.8% 21.5%
163,902 170,551 136,929 166,884 176,874 103.7% 66.2%
27,281 22,980 20,925 23,980 23,980 104.4% 9.0%
11,426 15,863 15,030 18,136 18,424 116.1% 6.9%
1,902 3,600 1,494 3,600 3,600 100.0% 1.3%
55,472 52,706 45,080 52,706 44,449 84.3% 16.6%
$259,983 $265,700 $219,458 $265,306 $267,327 100.6% 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 2012 this account was primarily utilized for the removal of rodents at the cemetery.
76 -Public Works • 2013 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.
SU - 225 Cemetery
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $117,881 $119,099 $95,569 $115,100 $115,917 97.3% 100.7%
120 Overtime 2,593 3,500 2,148 3,500 3,500 100.0% 100.0%
130 Special Pay 0 0 84 0 0 n/a n/a
Total 120,474 122,599 97,801 118,600 119,417 97.4% 100.7%
200 Personnel Benefits 43,429 47,952 39,127 48,284 57,457 119.8% 119.0%
300 Supplies
310 Office & Oper Supplies 6,918 8,000 4,561 7,000 7,000 87.5% 100.0%
320 Fuel Consumed 8,371 5,280 9,202 7,280 7,280 137.9% 100.0%
340 Items Pchsd for Resale 11,520 9,000 6,388 9,000 9,000 100.0% 100.0%
350 Small Tools & Equip 472 700 773 700 700 100.0% 100.0%
Total 27,281 22,980 20,924 23,980 23,980 104.4% 100.0%
400 Other Services & Charges
410 Professional Services 150 150 150 150 150 100.0% 100.0%
420 Communications 1,297 1,385 1,044 1,385 1,385 100.0% 100.0%
440 Advertising 548 1,000 616 1,000 1,000 100.0% 100.0%
470 Public Utility Services 7,875 12,078 12,585 14,350 14,639 121.2% 102.0%
490 Miscellaneous 1,556 1,250 634 1,250 1,250 100.0% 100.0%
Total 11,426 15,863 15,029 18,135 18,424 116.1% 101.6%
530 State/Cnty Tax & Assess 1,902 3,600 1,494 3,600 3,600 100.0% 100.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 14,123 10,781 8,985 10,781 3,761 34.9% 34.9%
960 Interfund Ins Svcs 6,317 6,949 6,949 6,949 7,435 107.0% 107.0%
990 Interfund Admin Chrgs 35,032 34,976 29,146 34,976 33,253 95.1% 95.1%
Total 55,472 52,706 45,080 52,706 44,449 84.3% 84.3%
Total Expenditures - SU 225 $259,984 $265,700 $219,455 $265,305 $267,327 100.6% 100.8%
Revenues
340 Chrgs f/Goods & Services $162,298 $187,250 $121,030 $156,250 $156,250 83.4% 100.0%
Service Unit 645 - Interfund Distribution
The Cemetery receives an annual contribution from Parks and Recreation to fund expenses not
covered by revenues.
2013 Adopted Budget • Public Works - 77
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources
$50,000 $50,000 $25,000 $90,000 $90,000 180.0% 100.0%
Service Unit 699 - General Revenues
Revenues consist of interest from investments, incidental charges and donations.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $81,766 $57,860 $44,671 $44,671 $31,916 55.2% 71.4%
340 Chrgs f/Goods &Services 780 800 996 800 800 100.0% 100.0%
390 Other Financing Sources 9,811 5,500 0 5,500 5,500 100.0% 100.0%
Total Re venue s-SU699 $92,357 $64,160 $45,667 $50,971 $38,216 59.6% 75.0%
Cemetery Trust Fund 610 - See Finance and Budget Narratives.
78 —Public Works • 2013 Adopted Budget
PUBLIC WORKS
2013 BUDGET NARRATIVE
RECOVERY PROGRAM GRANTS
Director of Public Works Chris Waarvick
DEFINITION
For 2010 through 2012, this fund was 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 grant period expired in November 2012 so there will
be no additional expenditures budgeted for 2013.
The service units in this division are:
Service Unit 527 - Federal Shared Revenue
BUDGET SUMMARY
Dept 199 Recovery Grants Prog (1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
527 Recovery Act Funds $345,521 $73,905 $36,149 $73,905 $0 0.0% 0.0%
Revenue Summary By Service Unit
527 Recovery Act Funds $345,521 $73,905 $36,149 $73,905 $0 0.0% 0.0%
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng %
2011 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 10/31/12 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $345,521 $73,905 $36,149 $73,905 $0 0.0% n/a
EXPLANATORY NARRATIVE
Service Unit 527 - Federal Shared Revenue
The purpose of the Energy Efficiency and Conservation Block Grant was 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.
2013 Adopted Budget • Public Works - 79
Grant revenue was used for the following five activities:
Lighting Upgrades for City Facilities - Replacement of existing light fixtures with
energy efficient lighting for Fire Stations #94 and #95, City Hall and Council Chambers,
Southeast Community Center, YPAC, 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 #95, City Hall and YPAC. 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 the 3rd
and 4th 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
purchased clear -bag systems for recycling. These bags are being used regularly around
the City and 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 has installed 446 of the 80 LED units and 13 of the 120 LED units. More lights
will be installed before the end of the year.
As of the end of 2012, the balance of the grant has been spent and the final streetlight replacements
were being installed. No expenditures are budgeted for 2013.
(1) (2) (3) (4) (5) (6) (7)
2012 2012 2012 2013 % Chng % Chng
2011 Amended Actual Estimated Projected from from
SU - 527 Recovery Act Funds Actual Budget 10/31/12 Year -End Budget 2 to 5 4 to 5
Expenses
480 Repairs & Maintenance $345,521 $73,905 $36,149 $73,905 $0 0.0% 0.0%
Revenues
330 Intergovernmental Rev $345,521 $73,905 $36,149 $73,905 $0 0.0% 0.0%
80 —Public Works • 2013 Adopted Budget
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
025 Economic Development
031 Police
032 Fire
035 Police Pension
041 Engineering
051 City Hall
052 Information Technology
054 Utility Customer Services
095 Intergovernmental
097 Nonrecurring Expenses/Position Vacancies
099 Operating Transfers
123 Economic Development
124 Neighborhood Development
125 Community Relations
131 Parks and Recreation
141 Streets
142 Arterial Streets
144 Cemetery
150 Emergency Services
151 Public Safety Communications
152 Police Grants
161 Downtown Yakima Business Imp District
162 Trolley
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
Special Revenue
Operational
Department
City Management
City Management
Finance
City Management
Finance
City Management
Legal
Municipal Court
Finance
Community Dev
Community Dev
Community Dev
City Management
City Management
Police
Fire
Finance
Utilities & Eng
Community Dev
City Management
Finance
Finance
Finance
Finance
Community Dev
Community Dev
City Management
Public Works
Public Works
Utilities & Eng
Public Works
Fire
Police/Fire
Police
City Management
Community Dev
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
Gen Gov't
Gen Gov't
Capital
Op / Enterprise
Op / Enterprise
Op / Enterprise
Op / Enterprise
Op / Enterprise
Op / Enterprise
2013 Adopted Budget • Appendices —1
Fund/
Dept. Fund / Dept. Name
163 Front Street Business Improvement
170 Tourist Promotion
171 Capitol Theater
172 PFD — Convention Center
173 Tourist Promotion Area
174 PFD — Capitol Theatre
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
484 91 Water / Wastewater Bond
486 98 Water Revenue Bond
2 —Appendices • 2013 Adopted Budget
Accounting
Fund Type
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
Enterprise
Enterprise
Operational
Department
City Management
City Management
City Management
Finance
City Management
Finance
Finance
Public Works
Finance
Finance
Finance
Finance
Finance
Finance
Finance
Finance
City Management
City Management
City Management
Public Works
Fire
Police
Utilities & Eng
Utilities & Eng
Utilities & Eng
Public Works
City Management
Utilities & Eng
Utilities & Eng
Utilities & Eng
Public Works
Public Works
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Finance
Finance
City Functional
Grouping
Op / Enterprise
Op / Enterprise
Op / Enterprise
Op / Enterprise
Op / Enterprise
Op / Enterprise
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
Debt Service
Debt Service
Fund/
Dept.
Fund / Dept. Name
488 Wastewater Revenue Bond
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
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Trust
Trust
Agency
Operational
Department
Finance
Finance
Finance
City Management
City Management
City Management
Finance
City Management
Public Works
Public Works
Public Works
Finance
Finance
Finance
City Functional
Grouping
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 a public meeting/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.
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.
2013 Adopted Budget • Appendices — 3
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 nine operating
departments, including: City Administration; Legal; Municipal Court; Finance (included in this
section are the Intergovernmental and outside agency budgets); Community Development; Police;
Fire; Utilities & Engineering; 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 (Basic Account/Subaccount or BASUB) and service unit. (It
should be noted that General Fund departments will not have 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.
4 -Appendices • 2013 Adopted Budget
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.
2013 Adopted Budget • Appendices — 5
6 —Appendices • 2013 Adopted Budget
BUDGET GUIDELINES (as issued July 16, 2013)
MEMORANDUM
July 16, 2012
TO: Department Directors and Division Managers
FROM: Cindy Epperson, Director of Finance and Budget
SUBJECT: 2013 Detailed Budget Instructions
The City Manager is issuing a separate Budget Guideline memo, which outlines the conceptual
framework of 2013 budget development. This communication provides more detailed "how-to"
guidance for the budget process. If there are any questions after reading the enclosed information,
feel free to contact me at 576-6644.
Budget Development Instructions
The appropriate Detailed Budget Worksheets for each division are attached. The 2012 Budget
column includes the recent appropriations that have gone to Council, and any non -lapsing (i.e.
capital project carry -forward) appropriations that have been communicated to Finance. The Year -
to -Date actual column includes June payroll and most of the 2nd quarter charges and revenues.
The 2013 initial budget worksheets provided are based on the 2012 adopted budget, adjusted for
the following items:
The negotiated increases in base wages (at this point in time, the recent settlements for
YPPA, and all IAFF groups are incorporated in the budget)
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 as of June 30, 2012.
• 8% Medical Insurance increase, subject to further review
7% Insurance - Risk Management
Utility Increases:
• 6% + 5.1% Wastewater
• 6% + 7.0% Water
• 6% Refuse
• 2.2% Irrigation
• 1.5% Pacific Power
• -5% Cascade Natural Gas
Internal charges (first estimate):
• No change
2013 Adopted Budget • Appendices - 7
Current Action Items and Time Lines
Following are the tasks that need to be done in the immediate future and when they need to be
done. Information and guidelines related to tasks required later are also included to help prepare
for the complete budget process.
Tuesday July 17 and Wednesday July 18, 2012 - Annually, Cindy Epperson leads a Budget Workshop to
explain the budget process and to answer any questions regarding the preparation of the 2013 budget.
Two meetings are scheduled, one on Tuesday July 17 - 11:00 a.m. and the second on Wednesday July
1:30 p.m., both the large CED conference room. All division managers and other employees involved in
budget preparation are invited to attend this meeting. This review will include guideline interpretation
and overall budget preparation.
Tuesday July 31, 2012 - All 2012 year-end estimates and proposed 2013 Preliminary Budget
Worksheets are due to the Finance Department.
2012 Year -End Estimates - Identify on the attached budget worksheets the year-end revenue and
expenditure estimates, based on the most current information available and your 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. Although
it is early in the year, it is important that these estimates be as accurate as possible. They are used
in determining the 2013 beginning fund balance, which is added to revenue budgets to determine
the total funds available for 2013 budget expenditures.
Finance will be reviewing your budget entries prior to any meeting with the City Manager and/or
Department Heads. After your estimates are input, your accountant will contact you to review
your calculations. Any increases in the 2013 budget beyond those identified above may be
removed and may be become an unbudgeted policy issue.
Proposed 2013 Preliminary Budget - Identify on the budget worksheets the projected revenues and
expenditures (operating and capital, excluding personnel) for 2013 based on the most current
information available and the department's proposed operating plan.
2013 budget staffing costs noted on the budget worksheets are generated from the "Positions and
Funding Report". These system -generated accounts say "Staff." Note: some staffing costs such as
Overtime, Retirement Cashouts and Special Pay need to be entered - they do not come from the
payroll system. The Payroll Officer, Diane Schmitt, can assist in estimating retirement cashouts.
Please contact Finance if you have a pending reclass that is not included in the 2013 budget
amounts.
Submit your updated budget worksheets to Teresa Borgman in Finance. They should be updated
with your year-end estimates and your 2013 budget requests. Here a few tips to easier
communicate your changes to Finance:
All entries are to be written with a red or blue pen on the lines provided on the worksheet.
All entries are to be written in even dollars - (no cents, please).
8 —Appendices • 2013 Adopted Budget
Only make an entry if the number should be different from what is listed. For "staff" costs,
changes can only be made through the Positions and Funding Report for 2013. However,
the 2012 year-end estimates should be adjusted if you have not been fully staffed in 2012.
• Mark down changes only!! The number on the report is what is in the budget system.
This will save you from a lot of unnecessary writing, and improve "readability" for the
Finance staff.
Thursday August 2, 2012 - All Policy Issues anticipated to be included in the 2013 budget are due to
Finance Department in draft form. All proposals should be submitted using the Policy Issue form
which is available electronically from Kathy Miles. If your explanation goes beyond two pages,
summarize the information on the form. Please provide additional information in a separate
memorandum and attach it the policy form. The Policy Issues need not be complete and in final
form until September/October time frame.
Other Notes and Clarifications
Temporary Staff - If recent changes in the state minimum wage affect your operation, please work
with Edna Pettyjohn in Finance to adjust your temporary staffing budgets accordingly.
Travel and Training Expenditures (Account #430) - Make sure account #430 includes only room, meal,
mileage and general subsistence costs. Registration fees are to be budgeted in Account 490.
Equipment Operation And Replacement Charges - Please contact the Fleet Manager, Richard Wormer, if
you have a need to add or replace rolling stock - additions to the fleet require a Policy Issue. 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.
Capital Outlay - Capital purchases and projects for 2013 need to be analyzed based on need and
resource availability. Requests should include sufficient justification for City Manager and/or
Council consideration.
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.")
It is expected that the capital funds would need to be adjusted for both ongoing and new projects.
For capital projects budgeted in 2012, please provide an estimate of costs expected to be completed
by the end of 2012 - the balance of the project should be rebudgeted in 2013.
Revenues - The 2012 budgeted revenues have also been programmatically carried forward to the
2013 budget. The Finance Department will make an estimate of general revenues that do not
require departmental input. Please analyze and update both the 2012 Year -End and 2013 estimates
in your areas of responsibility. Finance will review all revenues prior to "freezing" for the
Preliminary Budget.
2013 Adopted Budget • Appendices — 9
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 Instructions, along with Draft "Working Budget"
Documents (Target date July 16) - Distributed to all Department Heads and Division
Managers by the Finance Department.
Step 2: Year -End Estimate and Next Year's Proposed Revenue and Expenditure Budgets Submitted
(Target date July 31) - Updated budget worksheets are submitted to the Finance
Department by Division Managers for processing and preparation in advance of the
Administrative Budget Review meeting.
Step 3:
Step 4:
Review and Discussion of the 2013 Draft Policy Issues (Concepts Due to Finance August 2) -
Department Directors meet as a group - meeting date to be determined.
Administrative Budget Reviews - Department budget review meetings are held with
Finance department staff from the first part of August to 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
to advise her of your schedule. Budget requests are adjusted as needed.
Step 5: 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.
Step 6: 2013 Preliminary Budget Executive Summary is Prepared and Submitted to Council - This will
include summary information at the fund level with the full write-up of policy issues
incorporated into a preliminary budget summary. This is targeted to be submitted to
Council by October 30.
Step 7: Council's Budget Review. - Department budget review meetings with Council will be held
during the November and December time frame.
Step 8: Public Budget Hearing - As required by law, will be held on or before the first Monday in
December of each year. (Generally this is held the last Council meeting in November.)
Step 9: Final Council Budget Review Meeting (Typically the first meeting in December) - Finance
Department prepares and submits a Budget Wrap-up Document to Council, with any
updates from the preliminary budget identified. Council votes on the Policy Issues and
any other issues, as necessary.
Step 10: Council Passes Ordinance - The ordinance approving the 2013 Budget is passed at the last
Council meeting in December.
Step 11:
Prepare the 2013 Adopted Budget document (Targeted for mid-February) - Each department
and division will prepare the related budget narratives with Council decisions for inclusion
in the Adopted Budget document.
10 —Appendices • 2013 Adopted Budget
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).
Basic/Sub Codes (BASUB) - A required element of the account number as set forth in the BARS
manual.
2013 Adopted Budget • Appendices —11
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.
Debt Service - Payment of interest and repayment of principal to holders of a government's debt
instruments.
12 —Appendices • 2013 Adopted Budget
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.
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.
2013 Adopted Budget • Appendices —13
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.
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.
14 —Appendices • 2013 Adopted Budget
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.
Service Unit - A component in the City of Yakima account number structure which represents a
sub -departmental cost center.
2013 Adopted Budget • Appendices —15
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.
16 —Appendices • 2013 Adopted Budget
ABBREVIATIONS & ACRONYMS
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
ARFF - Aircraft Rescue and Fire Fighting
ARRA - American Recovery and
Reinvestment Act
AVL - Automatic Vehicle Location
AWC - Association of Washington Cities
BARS - Budget Accounting and Reporting
System
BASUB - Basic Account/Subaccount
BE - Built Environment
BOD - Biochemical Oxygen Demand
CBD - Central Business District
CBDO - Community Based Development
Organization
CDBG - Community Development Block
Grant
CDY - Committee for Downtown Yakima
CED - Community & Economic Development
CEO - Chief Executive Officer
CERB - Community Economic Revitalization
Board
CHDO - Community Housing Development
Organization
Chng - Change
Chrg - Charge
CIP - Capital Improvement Program
Construction in Progress
CIPP - Cured in Place Pipe
CISD - Critical Incident Stress Debriefing
COG - Conference of Governments
COPS - Community Oriented Policing
Services
CPA - Certified Public Accountant
CPPB - Certified Professional Public Buyer
CPPO - Certified Public Purchasing Officer
CRB - Community Review Board
CTC - Capitol Theatre Commission
DEA - Drug Enforcement Agency
DOC - Department of Corrections
DOS - Disc Operating System
DOT - Department of Transportation
DUI - Driving Under the Influence
DWI - Driving While Intoxicated
DYBID - Downtown Yakima Business
Improvement District
DYFI - Downtown Yakima Futures Initiative
EAP - Employee Assistance Program
EBMS - Employee Management Benefit
Service
ED - Economic Development
EEOC - Equal Employment Opportunity
Commission
EMS - Emergency Medical Services
EMT - Emergency Medical Technician
ERP - Enforcement Response Plan
ERU - Equivalent Residential Unit
ESA - Endangered Species Act
FAA - Federal Aviation Administration
or FBI - Federal Bureau of Investigation
FEMA - Federal Emergency Management
Agency
FLSA - Fair Labor Standards Act
2013 Adopted Budget • Appendices -17
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
FY - Fiscal Year
GAAP - Generally Accepted Accounting
Principles
GASB - Governmental Accounting Standards
Board
GDP - Gross Domestic Product
GF - General Fund
GIS - Geographical Information System
GO - General Obligation
GREAT - Gang Resistance Education and
Training
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
IG - Intergovernmental
IPSS - Integrated Regional Public Safety
Systems
IRS - Internal Revenue Services
LED - Light Emitting Diode
LEOFF - Law Enforcement Officers and
Firefighters
18 -Appendices • 2013 Adopted Budget
LID - Local Improvement District
LIFT - Local Infrastructure Finance Tool
LTD - Long -Term Debt
LTGO - Limited Tax General Obligation
MDC - Mobile Data Computer
MLK - Martin Luther King
MPD - Metropolitan Parks District
NIBRS - National Incident Based Reporting
System
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
OPD - Office of Public Defense
OSP - Office of State Procurement
PA - Partnerships
PACA - Pay and Compensation Adjustment
PBIA - Parking and Business Improvement
Area
PCI - Pavement Condition Index
PERS - Public Employee Retirement System
PFD - Public Facilities District
PFDCC - Public Facilities District -
Convention Center
PFDCT - Public Facilities District - Capitol
Theatre
POTW - Publicly Owned Treatment Works
PPE - Personal Protection Equipment
PS - Public Safety
PT - Public Trust and Accountability
PTE - Part-Time Employee
PW - Public Works
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
RMS - Records Management System
RSPG - Regional Stormwater Policy Group
SAO - State Auditor's Office
SCBA - Self Contained Breathing Apparatus
SECC - South East Community Center
SEPA - State Environmental Policy Act
SERP - State Environmental Review Process
SIED - Supporting Investments in Economic
Development
SIU - Significant Industrial Users
SRF - State Revolving Fund
STIP - Six Year Transportation Improvement
Program
SU - Service Unit
SWAT - Special Weapons and Tactics
TAMS - Time and Attendance Management
System
TIB - Transportation Improvement Board
TMDL - Total Maximum Daily Loads
TPA - Third Party Administrator / Tourist
Promotion Area
TSS - Total Suspended Solid
UIC - Underground Injection Control
UCR - Uniform Crime Reports
UCSS - Utility Customer Service System
UTGO - Unlimited Tax General Obligation
VOTF - Violent Offender Task Force
WAC - Washington Administrative Code
WCC - Wastewater Connection Charge
WDFW - Washington Department of Fish
and Wildlife
WET - Whole Effluent Toxicity
WIAA - Washington Interscholastic Activities
Association
WOD - William O. Douglas
WSDOT - Washington State Department of
Transportation
WW - Wastewater
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
YPD - Yakima Police Department
YPAL - Yakima Police Athletic League
YPPA - Yakima Police Patrolman's
Association
YTD - Year to Date
YVTS - Yakima Valley Transport System
YVVCB - Yakima Valley Visitors and
Convention Bureau
YWCA - Young Women's Christian
Association
2013 Adopted Budget • Appendices -19
20 —Appendices • 2013 Adopted Budget
OBJECT CODE GUIDE
Account 110 Salaries and Wages — In accordance with management directive, salaries are again
"frozen" for the 2013 budget. Minor changes in the salary accounts may occur because of an
individual employee's merit adjustments or eligibility for longevity. YPPA (Police) has a
negotiated settlement of about 2.4% and IAFF (Firefighters and Public Safety Communications)
have settled contracts of 1% in the 2013 budget.
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 27.5% and medical insurance of 15.0%, along with the normal roll -ups (i.e.
percentage based benefits, such as social security and pension contributions) related to wage
adjustments. Dental insurance rates decreased by 1.2%, while Workers' compensation and
unemployment insurance rates remained 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.
2013 Adopted Budget • Appendices — 21
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.
22 —Appendices • 2013 Adopted Budget
Account 980 Interfund Garage/Plant Charges - Interfund expenditures for repairs and
maintenance.
Account 990 Interfund Administrative Charges - Interfund expenditures for administrative services.
2013 Adopted Budget • Appendices — 23
24 —Appendices • 2013 Adopted Budget
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.
2013 Adopted Budget • Appendices — 25
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.
26 —Appendices • 2013 Adopted Budget
2012 GENERAL INFORMATION
STATISTICS
Date of Incorporation
Form of Government
Type of Government
Location
1886
Council -Manager
Charter City
Central Washington
28.7 square miles
9
Land Area
Rank in Size — State
Rank in Size — County 1
Population 91,930
Assessed Valuation $5,454,218,436
City Employees (Full-time Equivalents) 722.30
Election and Voter Registration
Number of Precincts 49
Number of Registered Voters 43,169
PROPERTY TAX LEVY
Regular Levy $16,667,323
Special Levy $293,000
Total 2012 Property Tax Levy $16,960,323
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 352.3
Number of Parks 34
Number of Playgrounds 15
Major Facilities: Fisher Golf Course, two swimming
pools, (one indoor, one outdoor), two water
playground areas, 16 ball fields (eight 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 6,571
Regulatory Licenses —
Varies from $11.00 to $1,000 629
ANIMAL LICENSE FEES - RABIES VACCINATION REQUIRED
1 Year License — Altered $12.00
Senior Citizens Lifetime — Altered $25.00
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 84
Number of Non -Commissioned Personnel 3
Total Number of Fire Personnel 87
POLICE PROTECTION
Commissioned Police Personnel 139
Non -Commissioned Police Personnel 49
Total Number of Police Personnel 188
Number of Calls for Service 144 / day
UTILITY AND FRANCHISE TAX RATES
Electricity, Gas, Telephone (4% Capped @
$4,000 per customer per month) 6%
Water, Wastewater 20%
Irrigation 6%
Refuse 15%
TV Cable 6%
UTILITY RATES (2 MONTHS)
Water — Base Charge $24.75
Each Unit $1.51
Wastewater — Base Charge $37.98
Each Unit $2.72
Refuse (Carry -out Available for Additional Charge)
Automated Collection
35 Gallon Cart $14.43
96 Gallon Cart $33.01
Yard Waste
96 Gallon Cart $24.86
Irrigation (per square foot) $.0055
WATER / WASTEWATER CUSTOMER BASE
Water (Inside the City) 19,638
Water (Outside the City 133
Total Water Customers 19,771
Wastewater Residential (Inside the City) 23,039
Wastewater Residential (Outside the City) 47
Wastewater Commercial 2,335
Total Wastewater Customers 27,421
* For informational purposes only — not intended for official or legal purposes.
2013 Adopted Budget • Appendices — 27
28 —Appendices • 2013 Adopted Budget