The URL can be used to link to this page

Home My WebLink About2021-013 Ordinance amending the 2021 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2021 for various purposes (Second Reading)AN ORDINANCE ORDINANCE NO. 2021-013 amending the 2021 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2021 for various purposes described in the attached Schedule. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2021 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2021 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided; now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Appropriations are hereby made, for expenditure during 2021, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule attached hereto and incorporated herein. Section 2. This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 20th day of July, 2021. ATTEST: 01') _ Sonya Claar Tee, City Clerk First Reading: July 6, 2021 Publication Date: July 23, 2021 Effective Date: July 23, 2021 /Patricia Byers, 14(llayor FINANCE TO: Mayor and City Council FROM: Steve Groom, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jen Morris, Financial Services Officer DATE: June 30, 2021 RE: 2nd Quarter 2021 Budget Ordinance This budget ordinance effects course corrections based on new information for the 2021 Budget year that was not known at the time of budget adoption. Staff routinely brings budget amendments, approximately quarterly to be transparent and accountable. Budget amendment is a recurring budget process step; staff accumulates new information anticipating to bring adjustments of this type to council on an approximately quarterly basis and is typically for one of four reasons: 1) New additional revenue makes it possible to approve additional related expenses, 2) Prior -year budgeted obligations need to be rolled forward to match disbursement in the current year, if not yet disbursed by Feb. 28th (60 days) 3) Accumulated fund balances can be appropriated, and 4) Corrections or changes between funds. Staff requests approval of adjustments and corrections to the 2021 budget that are now known that were not known at the time of adoption, per the attached detail spreadsheet, described in more detail as follows. Item numbers listed match red Ref#'s on attached spreadsheet: New Revenue: 1). Airport Operating Fund 421, CARES Act Grant $1,038,438; this adjustment increases both revenue and expense in equal and offsetting amounts. 2). Fire donation from Legends Casino in General Fund $25,000; this adjustment increases both revenue and expense in equal and offsetting amounts. 3). Fire overtime reimbursement in General Fund for the Mass Vaccination Site $59,187.60: this adjustment increases both revenue and expense in equal and offsetting amounts. 4). Fire EMS overtime reimbursement in fund 150 EMS for the Mass Vaccination Site $13,668.11: this adjustment increases both revenue and expense in equal and offsetting amounts. 5). Police overtime reimbursement in General Fund for the Mass Vaccination Site $160,004.43: this adjustment increases both revenue and expense in equal and offsetting amounts. 6). Department of Ecology Grant for Tiger Oil Site Environmental Fund 555 $439,343: this adjustment increases both revenue and expense in equal and offsetting amounts. FINANCE 7). Department of Justice Grant for Police in fund 152 Police Grants $134,834: this adjustment increases both revenue and expense in equal and offsetting amounts. 8). Department of Commerce Grant for Police in fund 152 Police Grants $377,720: this adjustment increases both revenue and expense in equal and offsetting amounts. 9). Yakima Your Leadership Program DCYF $40,851.47 and Office of Juvenile Justice and Delinquency Prevention OJJDP Grant $75,841.08 both in General Fund for a total of $116,693 this adjustment increases both revenue and expense in equal and offsetting amounts. 10). Airport Operations Department of Ecology Grant Fund 421 $50,000: For testing Fire Apparatus; this adjustment increases both revenue and expense in equal and offsetting amounts. 11). Police Capital American Rescue Plan Fund 333 $4,655,760: On June 15m, Council approved purchase of 57 Police Inceptors; this adjustment increases both revenue and expense in equal and offsetting amounts. 12). Fire Capital American Rescue Plan Fund 332 $1,600,000: Purchase of 2 fire engines; this adjustment increases both revenue and expense in equal and offsetting amounts. Technical Adjustment: 13). Move Customer Service Payroll allocation from General Fund 001 for Finance staff more properly included in Internal Service Fund 581 costs (a reduction to General Fund) 14), Moving Banking Fees from to corresponding departments that use merchant card readers to recognize expenses in the department the usage occurs. This moves the budget to be aligned with the actual expenses. 15). Accounting change moving YPAL budget from General Fund Police to Parks Fund 131, to align moving both budget and actuals to where the program is being managed now. From Fund Balance: The adjustments and corrections to the 2021 budget that are now known that were not known at the time of adoption, are: 16). Increase Airport Operational Fund 421, professional services Expenditures for unexpected repairs was to replace one HVAC system, which had failed in the airport's passenger terminal building baggage claim and required repairs to three other HVAC systems in the terminal building totaling $25,000 which there is sufficient fund balance to cover. 17). Increase Airport Capital Fund 422, for Aircraft Rescue and Fire Fighting Apparatus Supplies, required for fire personnel to receive clearance from the Air Traffic Control Tower and to establish communication with SunCom Fire Dispatch $20,000 — this is the transfer in to 422 half of the adjustment entry. FINANCE 18). Increase Airport Operating Fund 422, Transfer in from Airport Operating Fund 421 for Aircraft Rescue and Fire Fighting Apparatus Supplies $20,000 — this is the transfer out of 421 half of the adjustment entry. 19) Increase Airport Operating Fund 421, for Seismic Gas Valves to ensure major gas leaks are preventing in the event of a seismic event $15,000, an appropriation increase in response to the City's insurance risk assessment's best practices recommendation, which was not anticipated at time of budgeting and there is sufficient fund balance to cover. 20). Increase Airport Operating Fund 421, for Engineering Services, specifically utilities and roadway infrastructure required design and engineering costs, for Passenger Terminal Building $50,000 related to Congressman Newhouse's request for Transportation, Housing and Urban Development committee -considered projects 21). Increase Cemetery Fund 144, increased Irrigation Costs $5,000, fund balance is sufficient. 22). Increase Mill Site YRDA Capital Fund 323, for Mill Site MSW Contract and other Contingencies $2,426,132. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 23). Increase Water Capital Fund 477, Mill Site cleanup $380,000. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 24). Increase Storm Water Capital Fund 442, Mill Site cleanup $380,000. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 25). Increase Wastewater Capital Fund 476, Mill Site cleanup $380,000. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 26). Increase Fire Capital Fund 332, Breathing Air Compressors $80,000. This was not anticipated when the budget was adopted. Fire Capital fund balance has sufficient funds for this. 27). Increase Airport Operating Fund 421, for the May 26th emergency power line repair to Airfield $60,000 resulting in unbudgeted repairs to airport's main electrical vault. This was not anticipated at time of budgeting, there is sufficient fund balance. 28). Increase 3% Criminal Justice Fund 003, Radio Console upgrade for SunComm. $150,000 This was not anticipated at time of budgeting, there is sufficient fund balance. Staff expects further 2021 course -correction budget adjustments later in the year, as new information becomes available that is not fully known at this time. City of Yakima 2021 Budget Amendment 2nd Quarter SCHEDULE I From Fund Fund I Account # I Name New Revenue - offsetting Increases in expenditures and revenues Airport 421 8953116 CARES Grant General Fund 001 8956716 Contributions and Donations Fire 001 8954222 Fire Protection Services Fire 150 8953262 EMS Fire Police Environmental Police Police Police City Manager 1 555 152 152 152 001 8954221 8953445 8953108 8953108 8953452 8953463 Other YPD-off Duty Reimbursement Department Of Ecology Jag Grant Jag Grant Jag Grant Dept Of Commerce -Anti Gang General Fund 001 8953111 DOJ Grant Airport Police Capital Fire Capital 421 895XXXX Department Of Ecology 333 8953119 American Rescue Plan 332 8953119 American Rescue Plan FundI Account I 001 001 150 001 555 152 152 152 001 001 421 333 332 3223500 3221200 3221200 3131200 5614812 3171200 3173500 3174100 2604128 2604128 2813113 3016430 3226400 To Fund Name Reserves Small Tools & Minor Equipment Overtime Fire Overtime Fire Overtime Police R & M/Contr Tiger Oil Overtime Small Tools & Minor Equipment Professional Svcs GRIT Force (Gang Provisio) GRIT Force (Gang Provisio) Fire Truck Supplies Cars Machinery And Equipment From Dr (Cr) $ 1,038,438.00 25,000.00 59,187.60 13,668.11 160,004.43 439,343.00 110,874.00 23,960.00 377,720.00 40,851.47 75,841.08 50,000.00 4,655,760.00 1,600,000.00 8,670,647.69 To Dr (Cr) (1,038,438.00) (25,000.00) (59,187.60) (13,668.11) (160,004.43) (439,343.00) (110,874.00) (23,960.00) (377,720.00) (40,851.47) (75,841.08) (50,000.00) (4,655,760.00) (1,600,000.00) (8,670,647.69) # Description ICarryforward of encumbrance from 2020 prior year budget: $0 'Technical Adjustment - Transfer existing expenses to internal service fund General Fund 001 6121110 General Fund 001 6121310 General Fund 001 6122100 General Fund 001 6122210 General Fund 001 6122310 General Fund 001 6122410 General Fund 001 6122510 General Fund 001 6122610 General Fund 001 6122700 General Fund 001 6122712 General Fund 001 6124152 Utility Billing 581 7684152 General Fund 001 2244824 General Fund 001 8951101 General Fund 001 3184705 General Fund 001 3184703 General Fund 001 3184704 General Fund 001 3184701 General Fund 001 3184702 Salaries - Permanent Misc. Additional Pay social Security PERS Industrial insurance Life Insurance Medical Insurance Dental Insurance Unemployment Compensation Pd Family/Medical Leave Fiduciary Svcs Banking Fees R & M/Contractors-YPAL Property Tax Refuse Sewer Water Pacific Power & Light Cascade Natural Gas 581 7681110 581 7681310 581 7682100 581 7682210 581 7682310 581 7682410 581 7682510 581 7682610 581 7682700 581 7682712 001 2264100 131 5124100 131 5214100 131 5384100 131 5434100 144 5184100 131 5111120 131 8951101 131 5114705 131 5114703 131 5114704 131 5114701 131 5114702 Salaries - Permanent Misc. Additional Pay social Security PERS Industrial insurance Life Insurance Medical Insurance Dental Insurance Unemployment Compensation Pd Family/Medical Leave Professional Service Professional Service Professional Service Professional Service Professional Service Professional Service Salaries - Temporary Property Tax Refuse Sewer Water Pacific Power & Light Cascade Natural Gas 77,978.92 944.48 5,662.12 10,236.56 497.60 408.72 20,841.08 1,728.96 304.20 117.72 37,000.00 700.00 500.00 2,700.00 1,100.00 1,300.00 20,000.00 50,000.00 2,773.00 569.00 339.00 10,197.00 5,950.00 (77,978.92) (944.48) (5,662.12) (10,236.56) (497.60) (408.72) (20,841.08) (1,728.96) (304.20) (117.72) (37,000.00) (6,300.00) $ (20,000.00) $ (50,000.00) $ (2,773.00) $ (569.00) $ (339.00) $ (10,197.00) $ (5,950.00) $ 251,848.36 $ (251,848.36) 'Increase Budget Expenditures from Reserves Ref 1 New/additional Airport FAA Grant funding CARES 2 Legends Casino Donation 3 Overtime Reimbursement for the Mass Vaccination Site 4 Overtime Reimbursement for the Mass Vaccination Site 5 Overtime Reimbursement for the Mass Vaccination Site 6 Tiger Oil Site/Department of Ecology 7 DOJ Grant Reimbursement DOl Grant Reimbursement 8 Department of Commerce Grant 9 Yakima Youth Leadership Program DCYF Grant Office of Juvenile Justice and Delinquency Prevention O11DP Grant 10 Department of Ecology Grant for fire appparatus testing 11 Council approved purchase 57 Police Vehicles 12 Purchase of 2 Fire Engines 13 Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund Transfer Payroll to correct Fund 14 Transfer Merchant Fees to corresponding departments Transfer Merchant Fees to corresponding departments Transfer Merchant Fees to corresponding departments Transfer Merchant Fees to corresponding departments Transfer Merchant Fees to corresponding departments Transfer Merchant Fees to corresponding departments 15 Transfer YPAL Custodial to Parks Increase Revenue for moving YPAL costs fro Police to Parks Transfer YPAL Refuse Charges from Police to Parks Transfer YPAL Sewer Charges from Police to Parks Transfer YPAL Water Charges from Police to Parks Transfer YPAL Pacific Power & Light Charges from Police to Parks Transfer YPAL Cascade Natural Gas Charges from Police to Parks 6/30/2021 1 of 2 \\yakima_city\ykfn\Shared\Budget 2021\IM- 2021 QTR 2 Budget Amendment spreadsheet City of Yakima 2021 Budget Amendment 2nd Quarter SCHEDULE I From Fund To Fund Fund I Account# I Name Airport Airport Airport Airport Airport Cemetery Mill Site Water Stormwater Wastewater Fire Capital Airport 3% 421 421 Reserves Reserves 421 2810055 Transfer Out 421 Reserves 421 Reserves 144 Reserves 323 Reserves 477 Reserves 442 Reserves 476 Reserves 332 Reserves 421 Reserves 3 Reserves Fund I Account I Name 421 2824100 422 2916450 Fire Truck Supplies 422 8950050 421 2824100 421 2864100 144 5184707 323 7016530 477 7736534 442 7526500 476 7386535 332 3226420 421 2814800 3 3013500 Professional Services Transfer In Professional Services Professional Services Irrigation Roadway Water System Const 59434 Construction Projects Sewer System Const 59435 Operating Equipment R & M Contractors Small Tools & Minor Equipment From Dr (Cr) To Dr (Cr) $ $ $ 25,000.00 $ 20,000.00 20,000.00 15,000.00 50,000.00 5,000.00 2,426,132.00 380,000.00 380,000.00 380,000.00 80,000.00 60,000.00 150,000.00 3,991,132.00 $ (25,000.00) $ (20,000.00) (20,000.00) (15,000.00) (50,000.00) (5,000.00) (2,426,132.00) (380,000.00) (380,000.00) (380,000.00) (80,000.00) (60,000.00) (150,000.00) (3,991,132.00) $ 12,913,628.05 $ (12,913,628. 05) # Description Ref 16 Replacement of HVAC Systems and 2 water heaters in the Terminal Bui 17 Aircraft Rescue and Fire Fighting Apparatus Electronics Transfer out of operating to Capital Fund for Aircraft Fire Apparatus 18 Electronics. 19 Seismic Gas Valves 20 Engineering Service for Passenger Terminal Building 21 Increased Irrigation Costs 22 Mill Site MSW Contract, and other Misc Contracts 23 Mill Site Cleanup 24 Mill Site Cleanup 25 Mill Site Cleanup 26 Breathing Air Compressors 27 Emergency power lines repairs to the Airfield 28 SunComm Radio Console upgrades 6/30/2021 2 of 2 \\yakima_city\ykfn\Shared\Budget 2021\JM- 2021 QTR 2 Budget Amendment spreadsheet 1 ITEM TITLE: SUBMITTED BY: BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEM ENT Item No. 6.1. For Meeting of: July 20, 2021 Ordinance amending the 2021 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2021 for various purposes (Second Reading) Kimberly Domine, Interim Director of Finance and Budget Jennifer Morris, Financial Services Officer SUMMARY EXPLANATION: This appropriation is an ordinance amending the 2021 Budget to provide appropriations for projects or programs that were unknown or uncertain and therefore not included at the time of the 2021 Budget adoption. There are adjustments and corrections to the 2021 Budget that are now known and are more fully described both in the cover memo and the supporting schedule. ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL BY THE CITY MANAGER RECOMMENDATION: Pass Ordinance ATTACHMENTS: Description Upload Date 0 ordinance //9/2021 ID Budget amendment memo and detail schedule 7/1/2021 Type Corer Memo Corer Memo