HomeMy WebLinkAbout2013-056 2014 Final Budget AdoptionORDINANCE NO. 2013-056
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year
2014; and making appropriations for estimated expenditures.
WHEREAS, on or before the 21st day of October, 2013, a Preliminary Budget Summary
for the City of Yakima for the year 2014 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 October 21, 2013, the City Council held two formal public
hearings on the budget on November 19, 2013 and on December 3, 2013, all in accordance
with applicable laws, and
WHEREAS, subsequent to its formal public hearing, the City Council 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 2014 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of
Yakima, Annual Budget - 2014," which is attached hereto as Schedule A and incorporated by
reference herein. There is hereby appropriated for expenditure during the year 2014 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, 2014, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed ar, i appro ed this 3rd day of December,
2013.
ST:
City lerk
Publication Date: December 6, 2013 ,
Effective Date: January 1, 2014
Micah Cawley, Mayer
•
City of Yakima
Annual Budget -2014
Schedule A
Summary of Appropriations by Fund
Fund Description
2014
Estimated
Resources
Page 1 of 2
2014
Budget Funds °A)
Appropriations of Budget
000 General Fund
123 Economic Development
124 Community Development
125 Community Relations
131 Parks & Recreation
141 Street & Traffic Operations
142 Arterial Street
144 Cemetery
150 Emergency Services
151 Public Safety Communications
152 Police Grants
161 Parking & Business Improvement Area
162 Trolley (Yakima Interurban Lines)
163 Front Street Business Improvement Area
170 Tourist Promotion
171 Capitol Theatre
172 Public Facilities District Revenue
173 Tourist Promotion Area
174 Public Facilities District Revenue - Capitol Theatre
198 FRS/Capitol Threatre Reserve
221 L.I.D. Guaranty
272 2002 PFD Convention Center G. O. Debt
281 1985 G.O. Div/Dam Redemption
284 1995 G. O. Street, Parks & Fire
287 1996 G. O. LTD Levy Redemption
289 LID Debt Service Control Fund
321 CBD Capital Improvement
322 Capitol Theatre Construction
323 Yakima Revenue Development Area
331 Parks & Recreation Capital
332 Fire Capital
333 Law and Justice Capital
342 Public Works Trust Construction
343 REET 2 Capital Fund
344 Street Capital Fund
364 Transit Capital Reserve
370 Convention Center Capital Improvement
392 Cum. Reserve for Capital Improvement
421 Airport Operating
422 Airport Capital
$66,427,163
485,304
1,989,996
1,087,272
5,035,272
5,756,209
5,572,411
304,832
1,471,111
3,337,666
912,879
266,474
162,962
10,120
1,982,809
355,430
1,001,085
765,685
672,337
180,995
60,264
1,176,048
2,997,872
294,976
494,405
339,154
178,785
144,473
3,058,278
139,540
668,608
910,048
1,079,443
1,105,132
16, 500, 000
3,525,799
843,767
6,001,253
1,081,127
11,198,517
$57,036,455 25.6%
456,622 0.2%
1,766,938 0.8%
601,850 0.3%
4,412,448 2.0%
4,786,409 2.1%
5,106,566 2.3%
278,900 0.1%
1,339,282 0.6%
3,218,239 1.4%
469,024 0.2%
244,358 0.1%
157,809 0.1%
9,000 0.0%
1,483,667 0.7%
342,020 0.2%
645,000 0.3%
687,000 0.3%
531,000 0.2%
71,927 0.0%
0 0.0%
1,015,650 0.5%
2,987,284 1.3%
294,975 0.1%
425,940 0.2%
245,000 0.1%
91,000 0.0%
140,000 0.1%
2,473,235 1.1%
100,000 0.0%
296,459 0.1%
750,636 0.3%
732,773 0.3%
772,787 0.3%
16,500,000 7.4%
1,749,000 0.8%
360,000 0.2%
4,948,000 2.2%
1,037,370 0.5%
11,162,885 5.0%
City of Yakima
Annual Budget -2014
Page 2 of 2
Schedule A
Summary of Appropriations by Fund
2014 2014
Estimated Budget Funds °A)
Fund Description Resources Appropriations of Budget
441 Stormwater Operating 3,614,369 2,325,519 1.0%
442 Stormwater Capital 1,610,613 790,000 0.4%
462 Transit 9,128,689 8,240,033 3.7%
471 Refuse 5,946,765 5,670,633 2.5%
472 Wastewater Facility Reserve 1,481,535 400,000 0.2%
473 Wastewater Operating 21,864,739 20,213,432 9.1%
474 Water Operating 10,404,077 9,022,649 4.0%
475 Irrigation Operating 2,685,242 2,063,884 0.9%
476 Wastewater Construction 6,177,701 4,200,000 1.9%
477 Domestic Water Improvement 5,880,636 4,320,000 1.9%
478 Wastewater Facilities 10,199,907 8,375,000 3.8%
479 Irrigation System Improvement 2,195,844 1,621,504 0.7%
481 1998 Water Revenue Bond Reserve 272,207 0 0.0%
483 1996 Wastewater Revenue Bond Reserve 149,163 0 0.0%
484 1991 Water/Sewer Rev Bond Redemption 114,528 0 0.0%
486 1998 Water Revenue Bond Redemption 245,466 240,500 0.1%
488 1996 Wastewater Revenue Bond Redemption 415,814 415,813 0.2%
489 1991 Water/Wastewater Rev Bond Reserve 974,700 0 0.0%
491 2003 Irrigation Revenue Bond Redemption 356,940 322,129 0.1%
493 2003 Wastewater Revenue Bond Redemption 1,167,309 1,166,344 0.5%
494 2003 Wastewater Revenue Bond Reserve 208,871 0 0.0%
512 Unemployment Compensation 554,159 286,582 0.1%
513 Employees Health Benefit 12,937,613 9,867,703 4.4%
514 Workers' Compensation 2,061,264 1,258,630 0.6%
515 Risk Management 4,304,666 3,299,649 1.5%
516 Wellness/EAP Fund 356,238 171,600 0.1%
551 Equipment Rental 9,415,022 5,671,800 2.5%
555 Environmental Fund 545,848 192,950 0.1%
560 Public Works Administration 1,539,548 1,168,866 0.5%
610 Cemetery Trust 630,724 12,000 0.0%
612 Firemen's Relief & Pension 2,181,849 1,259,308 0.6%
632 Yakcorps Agency Fund 1,002,871 610,671 0.3%
Total City Budget
$270,200,418 $222,914,707 100.0%
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. v
For Meeting of: 12/3/2013
ITEM TITLE:
SUBMITTED BY:
A. Final Public Hearing on the proposed 2014 Revenue and
Expenditure Budget for the City of Yakima, and; B. Ordinance
adopting a budget for the City of Yakima for 2014.
Tony O'Rourke, City Manager
Cindy Epperson, Director of Finance & Budget
SUMMARY EXPLANATION:
City management recently submitted the 2014 Preliminary Budget Summary and the related
initiatives to City Council and the public. This budget represents staffs projections of revenues
and proposed expenditures for the coming year.
The Preliminary Budget was first presented at a Study Session on October 21, 2013. Since that
presentation, the proposal for the Street improvement project that will be funded in accordance
with the recent City Charter amendment has solidified to use the approved $2 million for annual
debt service on 10 year General Obligation Bonds that should generate enough proceeds to
pave about 92 lane miles. To properly include this in the budget, we added $16,500,000 of both
revenue (General Obligation Bond proceeds), and expenditures in the capital fund. The $2
million that will be used to repay the bonds was moved out of the capital fund into a debt service
fund.
Other minor corrections were made, and we have updated the numbers and narratives to reflect
all of the changes. The Budget Documents and the Council review meetings are all open and
available to the public.
The purpose of the Public Hearing is to accept input, comments and/or questions from citizens
and other affected parties regarding the proposed 2014 Budget including all initiatives,
proposed rate increases, and other related budget matters for 2014. The 2014 Preliminary
Budget Summary is on the City's website home page - www.yakimawa.gov.
This is the last step in the 2014 budget process. In accordance with state law, Council is
required to conduct a final public hearing and adopt the budget prior to year end. Attached is a
"Budget -in Brief" document that is a short summary of the citywide 2014 budget. Also attached
is the budget ordinance with a schedule of revenues and expenditures that is unchanged
from Preliminary Budget Summary.
Resolution: Ordinance: X
Other (Specify): Public Hearing
Contract: Contract Term:
Start Date: End Date:
Item Budgeted: Amount:
Funding Source/Fiscal
Impact:
Strategic Priority:
Insurance Required? No
Mail to:
Phone:
APPROVED FOR
SUBMITTAL:
RECOMMENDATION:
Public Trust and Accountability
City Manager
A. Conduct the Public Hearing and accept public testimony.
B. Adopt the 2014 Budget for the City of Yakima
ATTACHMENTS:
Description Upload Date Type
0 budget in brief 11/26/2013 Cover Memo
0 2014 Budget Ordinance 11/25/2013 Ordinance
0 2014 Budget Ordinance Schedule A 11/25/2013 Ordinance
CRY OF1 akima
2014 BUDGET IN BRIEF
The Budget In Brief provides a high-level overview of the preliminary 2014 budget, along with
significant issues that are anticipated to have a material impact in 2014.
Even as the local economy is gradually bouncing back to pre -recession levels, we are still struggling
with underlying conditions that has Yakima's unemployment and poverty rates higher than the
state and national averages. Given these economic challenges, the 2014 budget is balanced within
available resources without new taxes, and is responsive to the City Council's strategic priorities
and the community's needs. To that end, this budget is driven by the results of the 2013 Citizen
Survey that expressed a strong need to address the City's public safety challenges and deferred
infrastructure backlog, and to improve the appearance of the community and stimulate economic
development.
2013 VS. 2014 BUDGET COMPARISON AND 2014 BUDGET OVERVIEW
The chart below shows the 2014 budget, including beginning and ending fund balances in
summary format.
Fund
2013 ESTIMATE / 2014 BUDGET COMPARISON
---------------- Revenues
2013
Year -End
Estimate
-------------- Expenditures
2013
Year -End
Estimate
2014 % 2014
Budget Chng Budget Chng
General
Parks and Recreation
Street & Traffic Operations
General Gov't Subtotal
Utilities/Other Operating
Capital Improvement
Risk Management Reserves
Employee Benefit Reserves
G.O. Bond Debt Service
Utility Rev Bond Debt Service
Trust and Agency Funds
Total
$53,494,980 $57,181,843 6.9% $53,431,800 $56,936,455 6.6%
4,346,215 4,357,215 0.3% 4,128,949 4,412,448 6.9%
5,230,123 4,596,360 (12.1%) 5,335,438 4,786,409 (10.3%)
63,071,318 66,135,418 4.9% 62,896,187 66,135,312 5.1%
65,321,537 64,549,505 (1.2%) 66,633,842 67,737,845 1.7%
52,451,182 56,205,847 7.2% 52,210,864 64,889,845 24.3%
3,638,900 3,360,500 (7.7%) 3,795,852 3,371,576 (11.2%)
13,444,849 11,802,538 (12.2%) 12,097,944 12,843,823 6.2%
3,594,215 4,809,441 33.8% 3,690,000 4,968,849 34.7%
2,129,686 2,146,286 0.8% 2,127,561 2,144,786 0.8%
527,200 625,171 18.6% 523,700 622,671 18.9%
$204,178,887 $209,634,706
2.7% $203,975,950 $222,714,707 9.2%
The estimated revenues for all funds are $209.6 million. This represents an increase of $5.4 million or
2.7% more than the 2013 Year -End Estimate of $204.2 million.
The expenditure budget for FY 2014 for all funds is $222.7 million. This represents an increase of
$18.7 million or 8.4% more than the 2013 Year -End Estimate, primarily in the area of capital
improvement.
Budget in Brief -1
2014 BUDGET SUMMARY
Est. 2014 Estimated
Beginning 2014 2014 Use of 2014 Ending
Fund Balance Revenue Expenditure Reserves Fund Balance
General $9,245,322 $57,181,843 $56,936,455 ($245,387) $9,490,709
Parks and Recreation 678,057 4,357,215 4,412,448 55,233 622,824
Street & Traffic Operations 1,159,848 4,596,360 4,786,409 190,049 969,799
General Government Subtotal 11,083,227 66,135,418 66,135,312 (105) 11,083,332
Utilities/Other Operating 16,381,886 64,549,505 67,737,845 3,188,340 13,193,546
Capital Improvement 22,266,439 56,205,847 64,889,845 8,683,998 13,582,441
Risk Management Reserves 1,125,161 3,360,500 3,371,576 11,076 1,114,085
Employee Benefit Reserves 6,288,585 11,802,538 12,843,823 1,041,286 5,247,299
G.O. Bond Debt Service 553,278 4,809,441 4,968,849 159,408 393,869
Utility Revenue Bond Debt Service 1,758,713 2,146,286 2,144,786 (1,500) 1,760,213
Trust and Agency Funds 1,008,424 625,171 622,671 (2,500) 1,010,924
Total $60,465,713 $209,634,706 $222,714,707 $13,080,003 $47,385,710
• The estimated resources (revenues plus beginning fund balance) for all funds are $270.1 million,
an increase of $5.7 million or 3.1% more than the 2013 Year -End Estimate of $264.4 million.
• The use of reserves of $13.1 million is programmed to be primarily out of capital funds, which is
typical as reserves are built over time to be used in major projects. Both Wastewater and Water
utilities are in the middle of major capital programs, and Transit is purchasing 3 buses.
• The operating funds are set with conservative revenue estimates—even though many of them
are budgeted to use reserves, it is likely that future revenue will exceed budget, bringing them
closer to "break-even" by next year-end.
Some features of the Fiscal Year 2014 budget that should be noted are:
Revenues
➢ The property tax levy for FY 2014 is estimated to be $3.113 per $1,000 of assessed value, an
increase of $0.0235 or 0.76% over the current rate.
➢ The voter -approved debt service levy rate is cut by more than half, because 2014 is the last
year of voted debt service for Fire capital improvements. It is estimated to decrease from
$0.0541 to $0.0193.
➢ The combined general operating and debt service levy rate is $3.1323 per $1,000 of assessed
value, a decrease of ($0.0113) or (0.36%).
➢ 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 3rd 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 4th year of
a 4 year rate increase.
➢ Water, Stormwater and Refuse utilities are not proposing rate adjustments in 2014. All of
these operations have rate studies in progress.
Budget in Brief - 2
Personnel
➢ 749.42 total proposed full-time (FTE) positions in all funds for Fiscal Year 2014.
➢ A net increase of 15.25 FTE's from 2013—including 7 with Airport Operations.
➢ Refer to the General Staffing section in the 2014 Preliminary Budget document for more
information.
Capital Improvements
➢ The City will invest $64.5 million in FY 2014 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.
General Government Revenues/Balancing
Ad valorem taxes - To ensure its long-term financial success, the City is proposing to set its operating
property tax levy at rate of $3.113 per $1,000 of assessed value in Fiscal Year 2014. The State law allows
the City to impose 1% above the prior year levy, plus levies for new construction and annexations. The
City estimates to collect $285,000 or 1.7% more in the FY 2014 levy than it did in FY 2013.
The 2014 General Government incremental revenue growth of $3 million is based on the following:
➢ Proposed 1% inflation adjustment in property tax levy plus an estimate $285,000
of 0.7% new construction. The combined general operating and debt
service property tax levy will decrease by .36% over 2013 combined tax levy.
➢ 5% growth in sales tax (3% base plus new major retailer) $720,000
➢ Franchise and utility tax growth of 5.3% ($500,000 cable tax moved to GG) $777,500
➢ Charge for services growth of 14.8% (New Engineering Programs) $904,000
➢ State liquor excise tax reinstated $150,000
We have balanced the 2014 General Government Fund budget using the following strategies:
➢ Instituting a 2% vacancy rate. Personnel costs are budgeted at 98% to
account for a minimum 2% position turnover/vacancy
➢ Attrition/vacancy of positions
➢ Health plan cost down 15%
➢ Renegotiated Jail contract
Savings: $950,000
Savings: $175,000
Savings: $1,000,000
Savings: $324,000
Budget in Brief - 3
MAJOR POLICY CONSIDERATIONS
The 2014 budget includes the following investments in the community's key priorities:
Strategic Priority
Budgeted Item(s)
Budget in Brief - 4
Expand police presence with 74 additional vehicles
Eliminate fire brownouts/additional training
Expand bike/foot patrols & additional Parking Enforcement officer
Purchase newfire brush truck
Additional Police training
$798,000
528,900
64,800
130,000
75,000
Invest in Public Safety
Increase attorneys to meet Indigent Defense mandates
600,000
$2,814,300
Hire Gang Free Initiative Operations Manager
88,600
Install 8 automatic license plate readers in police vehicles
135,000
Parking Enforcement Officer
56,800
Reorganize Communications &Information Technology divisions
142,200
Construct/relocate Communications center
195,000
Downtown Master Plan and Retail Master Plan
170,000
Invest in Economic
Downtown Special Events
110,000
Development
Airport marketing and terminal improvements
150,000
$2,830,000
Cascade Mill Site
2,400,000
Road improvements
16,500,000
Airport taxiway improvements & airfield lighting improvements
11,100,000
Street Right of Way use permits (revenue)
150,000
North 1st Street improvements
1,200,000
Hire Graffiti Abatement Coordinator & reinstate Traffic Engineer
144,100
Improve the Built
Update Stormwater, Wastewater &Industrial Wastewater rate stu
110,000
Environment
Expand Code Enforcement
100,000
$34,984,100
Implement Stormwater plan
600,000
Install biosolids dryer
4,700,000
Complete Wastewater collections master plan
100,000
Pedestrian and bicycle conne ctivity plan
40,000
Implement pilot recycling program
40,000
City Hall improvements
200,000
Capitol Theatre improvements and management fee
372,000
Increase Convention Center management fee $13,900
708,200
Partnership Development
YPAL facility improvements
50,000
$1,268,200
New Vision contribution
33,000
Southeast Community Center improvements
45,000
Additional $20,000 Visitor Information Center funding
60,000
Capitol improvements
65,000,000
Public Trust and
Customer service academy
50,000
Accountability
Annual citizen survey
35,000
$65,098,000
Annual employee survey
13,000
Budget in Brief - 4
2014 EXPENDITURE BUDGET BY FUND
($222.7 MILLION)
Capital
Improvement
$64.9
29.1%
Utilities/Other
Operating
$67.7
30.4%
Risk Management
Reserves
$3.4
1.5%
Employee
Benefit
Reserves
$12.8
5.8%
- Parks and
Street & Traffic Recreation
Operations $4.4
$4.8 2.0
2.1%
2014 RESOURCES BUDGET BY FUND
($270.1 MILLION)
Capital
Improvement
$78.5
29.1%
Utilities/Other
Operating
$80.9
30.0
Resources=
Revenues plus
Beginning Fund Balance
Risk Management
Reserves
$4.5
1.7%
Street & Traffic
Operations
$5.8
2.1%
Employee
Benefit
Reserves
$18.1
6.7%
Parks and
Recreation
$5.0
1.9%
G.O. Bond Debt
Service
$5.0
2.2%
Utility Revenue
Bond Debt Service
$2.1
1.0
Trust and Agency
Funds
$0.6
0.3
General Fund
$56.9
25.6%
G.O. Bond Debt
Service
$5.4
2.0
Utility Revenue
Bond Debt Service
$3.9
1.4%
Trust and Agency
Funds
$1.6
0.6
General Fund
$66.4
24.6%
Budget in Brief - 5
City of
Yakima, Washington
2014
4dcuted
Celebrating Downtown Yakima! udget
....A Celebration
Of Latino
Culture
/\ /4\•/ \ ' \•/\40.,\4-,
....Summer
Evening
Concert
Series
R
....Friday
SI Concert Series
CRY OF (Yakima
2014 ADOPTED BUDGET
Equipment Rental
$5,864,750
2.6%
Insurance & Risk
$11,584,515
5.2%
Police, Courts, Fire
Water & Irrigation � $45,531,246
$17,028,037 ori- 20.4%
7.6%
1
Wastewater �I-
$33,188,432
14.9% 11 City Administration
Comm & Tech &
Other Svcs
$9,539,388 - 4.3%
Parks & Recreation
Codes
Other Operating
Refuse Funds
$5,670,633 i $10,143,717 4.6%
2.5%
Transit
$9,989,033
4.5%
Stormwater
$3,115,519
1.4% Airport
$12,200,255
5.5%
Capital Improvement
$32,271,456
14.5%
Debt Service
$7,113,635
3.2%
$222.9 MILLION
Com & Econ
Development
$2,223,560 -1.0%
CRY OF (Yakima
PRINCIPAL OFFICIALS
CITY COUNCIL
Micah Cawley Mayor, At Large, Position 6
Maureen Adkison Assistant Mayor, District 1
Thomas Dittmar 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
Bob Stewart Acting Fire Chief
Robert Peterson Airport Terminal Manager
Debbie Cook Director of Utilities & Engineering
Scott Schafer Director of Public Works
129 North Second Street
Yakima, WA 98901
(509) 575-6000
www.ci.yakima.wa.us
CRY OF (Yakima
2014 ADOPTED BUDGET
TABLE OF CONTENTS
CITYWIDE SUMMARIES
BUDGET BY DEPARTMENT
CITY ADMINISTRATION
LEGAL
MUNICIPAL COURT
FINANCE / INTERGOVERNMENTAL
COMMUNITY DEVELOPMENT
POLICE DEPARTMENT
FIRE DEPARTMENT
AIR TERMINAL
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
Budget Highlights
Budget Ordinance
Permanent Budgeted Positions
Double Budgeting
City Service Charge
Resource and Expenditure Detail
CITYWIDE SUMMARIES
This section contains information presented for a quick summary of the 2014 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 3, 2013 Council meeting.
Permanent Budgeted Positions - A 3 year comparison of authorized personnel by operating
division/fund.
Double Budgeting - Lists the revenues in the 2014 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.
2014 Adopted Budget • Citywide Summaries —1
2 — Citywide Summaries • 2014 Adopted Budget
BUDGET HIGHLIGHTS
INTRODUCTION
The Fiscal Year (FY) 2014 Annual Budget was adopted on December 3, 2014. 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
2014 for all funds is
$222,714,707. This represents an
increase of $18.9 million or 9.3%
more than the 2013 Year -End
Estimate.
The estimated resources for all
funds are $270,100,419. This
represents an increase of $5.8
million or 2.1% more than the
2013 Year -End Estimate.
Fund
General
Parks
Streets & Traffic
General Government Total')
Utilities/Other Operating
Capital Improvement
Contingencv/Risk Management
Employee Benefit Reserves
General Obligation Bond Debt Svc
Utility Revenue Bond Debt Service
Trust and Agency Funds
Total - Citvw ide Budget(2)
2013
Year -End
Estimate
$53,431,800
4,128,949
5,335,438
2014
Budget
$57,036,455
4,412,448
4,786,409
$62,896,187 $66,235,312
66,633,842 67,837,845
52,210,864 64,889,845
3,795,852 3,371,576
12,097,944 12,843,823
3,690,000 4,968,849
2,127,561 2,144,786
523,700 622,671
$203,975,950 $222,914,707
13 vs. 14
Budget
% Change
6.7°°
6.9°°
(10.3°°)
5.3°°
1.8°°
24.3°°
(11.2°0)
6.2°°
34.7°°
0.8°°
18.9°°
9.3°°
Some features of the Fiscal Year 2014 budget that should be noted are:
Revenues
The property tax levy for FY 2014 will be $3.113 per $1,000 of assessed value, an increase of
$0.0235 or 0.8% over the current rate.
The voter -approved debt service levy rate is cut by more than half, because 2014 is the last
year of voted debt service for Fire capital improvements. It is estimated to decrease from
$0.0541 to $0.0193.
The combined general operating and debt service levy rate is $3.1323 per $1,000 of assessed
value, a decrease of $0.0113 or 0.4%.
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 3rd 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 4th year of
a 4 year rate increase.
Water, Stormwater and Refuse utilities are not proposing rate adjustments in 2014. All of
these operations have rate studies in progress
Personnel
748.42 total proposed full-time (FTE) positions in all funds for Fiscal Year 2014.
A net increase of 14.1 FTE's from 2013 -including 7 with Airport Operations.
Refer to the General Staffing section for more information.
2014 Adopted Budget • Citywide Summaries - 3
Capital Improvements
The City will invest $66.6 million in FY 2014 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 is proposing to set its
operating property tax levy at rate of $3.113 per $1,000 of assessed value in Fiscal Year 2014. The
State law allows the City to impose 1% above the prior year levy, plus levies for new construction
and annexations. The City estimates to collect $285,000 or 1.7% more in the FY 2014 levy than it did
in FY 2013.
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 2014
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 2014 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 2.0% to 3.0% annually.
5 -Year Plan
In the summer of 2012, the City Council was presented with a preliminary 5 -year financial forecast
that was based on existing revenue streams and city services. Those projections were based on an
assumption of continuing business as usual - with our current structure, services, operating
practices, etc. That report provided a look at the financial consequences of maintaining the status
quo, which were annual deficits ranging from $1.5 to $4.0 million between FY 2014 and FY 2017.
4 — Citywide Summaries • 2014 Adopted Budget
On August 21St, 2012, the official 5 -year financial plan was adopted by the City Council. This was
the next step in looking at long-term strategies to balance the General Government (i.e. tax -
supported funds, which include General; Streets and Traffic Engineering; and Parks and
Recreation) budgets.
The Five -Year Financial Plan was designed to focus on the City's General Government given these
are core to the City's ability to provide essential services and capital improvements As time goes
on, this plan is being monitored, as economic/business conditions will likely be different from
preliminary estimates. Any significant changes in assumptions will require future modifications to
the plan.
The 5 -Year Financial Plan was meant to assist the City Council in meeting the following key goals:
Ensuring a financially sustainable future.
Preservation of the City's core services.
Commitment to funding infrastructure; facilities and rolling stock.
Addressing Strategic Plan priorities.
Based on the results of the preliminary Five -Year Financial Forecast, the City developed a longer-
term strategy for dealing with both the current and future budget reality, which included
maintaining a 2% vacancy rate that was to be carried forward into future years.
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. The strategy reflected in the Five Year Financial Plan allows the City to eliminate
projected budget gaps, and make critical investments in its street infrastructure. Moreover, the
strategy will allow the City to continue to provide essential, outstanding cost effective service and
capital improvements to our residents and businesses.
Despite economic hurdles, the City must continue to invest in its core strategic priorities. To that
end, several initiatives have been proposed in 2013 and 2014 to address and advance the City
Council's five strategic priorities in the 5 -Year.
2014 Adopted Budget • Citywide Summaries — 5
2014 EXPENDITURE BUDGET BY FUND
($222.9 MILLION)
General
Obligation Bond
Debt Svc
$64.9
29.1%
Utilities/Other
Operating
$67.8
30.4%
Capital
Improvement
$3.4
1.5%
Street & Traffic
$4.8
2.2%
Employee Benefit
Reserves
Contingency/ $5.0
Risk 2.2%
Management
$12.9
5.8% Utility Revenue
Bond Debt Svc
$2.1
0.9
Parks
$4.4
2.0
2014 RESOURCE BUDGET BY FUND
($270.2 MILLION)
General
Obligation Bond
Debt Svc
$78.5
29.1%
Trust and Agency
Funds
$0.6
0.3
General Fund
$57.0
25.6%
Capital Employee Benefit
Improvement Contingency/ Reserves
$4.5 Risk $5.4
1.7% Management 2.0
$18.1
6.7% Utility Revenue
Bond Debt Svc
$3.9
1.4%
Trust and Agency
Funds
$1.6
0.6
Utilities/Other
Operating
$81.0
30.0
Resources =
Revenues plus
Beginning Fund
6 - Citywide Summaries • 2014 Adopted Budget
Parks
Street & Traffic $5.0
1.8%
$5.8
2.1%
General Fund
$66.4
24.6%
BUDGET ORDINANCE
ORDINANCE NO. 2013-056
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year
2014; and making appropriations for estimated expenditures.
WHEREAS, on or before the 21st day of October, 2013, a Preliminary Budget Summary
for the City of Yakima for the year 2014 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 October 21, 2013, the City Council held two formal public
hearings on the budget on November 19, 2013 and on December 3, 2013, all in accordance
with applicable laws, and
WHEREAS, subsequent to its formal public hearing, the City Council 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 2014 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of
Yakima, Annual Budget - 2014," which is attached hereto as Schedule A and incorporated by
reference herein. There is hereby appropriated for expenditure during the year 2014 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, 2014, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed a • appro ed this 3rd day of December,
2013.
A EST:
Jsr 4
\NS r'A4
City Clerk • , `
Publication Date: December 6, 2013 ., r v\� �i
Effective Date: January 1, 2014 ��
•
Micah Cawley, Mayor
2014 Adopted Budget • Citywide Summaries - 7
ANNUAL BUDGET - 2014
SUMMARY OF APPROPRIATIONS BY FUND
2014 2014
Estimated Budget Funds %
Fund Description Resources Appropriations of Budget
000 General Fund $66,427,163 $57,036,455 25.6%
123 Economic Development 485,304 456,622 0.2%
124 Community Development 1,989,996 1,766,938 0.8%
125 Community Relations 1,087,272 601,850 0.3%
131 Parks & Recreation 5,035,272 4,412,448 2.0%
141 Street & Traffic Operations5,756,209 4,786,409 2.1%
142 Arterial Street5,572,411 5,106,566 2.3%
143 Transportation Improvement 0 0 0.0%
144 Cemetery 304,832 278,900 0.1%
150 Emergency Services 1,471,111 1,339,282 0.6%
151 Public Safety Communications 3,337,666 3,218,239 1.4%
152 Police Grants 912,879 469,024 0.2%
161 Parking &Business Improvement Area 266,474 244,358 0.1%
162 Trolley (Yakima Interurban Lines) 162,962 157,809 0.1%
163 Front Street Business Improvement Area 10,120 9,000 0.0%
170 Tourist Promotion 1,982,809 1,483,667 0.7%
171 Capitol Theatre 355,430 342,020 0.2%
172 Public Facilities District Revenue - Convention Center 1,001,085645,llllll 0.3%
173 Tourist Promotion Area 765,685687,000 0.3%
174 Public Facilities District Revenue - Capitol Theatre 672,337 531,000 0.2%
198 FRS/Capitol Theatre Reserve 180,995 71,927 0.0%
199 Recovery Grants Program 0 0 0.0%
221 LID Guaranty 60,264 0 0.0%
272 2002 PFD Convention Center G. O. Debt 1,176,048 1,015,650 0.5%
273 2002 PFD Convention Center Revenue Bond 0 0 0.0%
281 1985 GO Div/Dam Redemption 2,997,872 2,987,284 1.3%
283 1994 G. O. LTD Levy Redemption 0 0 0.0%
284 1995 G. O. Street, Parks & Fire 294,976 294,975 0.1%
285 1997 G. O. Line of Credit 0 0 0.0%
287 1996 G. O. LTD Levy Redemption 494,405 425,940 0.2%
289 LID Debt Service Control Fund 339,154 245,000 0.1%
321 CBD Capital Improvement 178,785 91,000 0.0%
322 Capitol Theatre Construction 144,473 140,000 0.1%
323 Yakima Revenue Development Area 3,058,278 2,473,235 1.1%
331 Parks & Recreation Capital 139,540 100,000 0.0%
332 Fire Capital668,608 296,459 0.1%
333 Law and Justice Capital 910,048 750,636 0.3%
342 Public Works Trust Construction 1,079,443 732,773 0.3%
343 REET 2 Capital Fund 1,105,132 772,787 0.3%
344 Street Capital Fund 16,500,000 16,500,000 7.4%
345 LID Construction Control Fund 0 0 0.0%
364 Transit Capital Reserve 3,525,799 1,749,000 0.8%
370 Convention Center Capital Improvement 843,767 360,000 0.2%
392 Cum. Reserve for Capital Improvement 6,001,253 4,948,000 2.2%
8 - Citywide Summaries • 2014 Adopted Budget
2014 2014
Estimated Budget Funds %
Fund Description Resources Appropriations of Budget
421 Airport Operating 1,081,127 1,037,370 0.5
422 Airport Capital 11,198,517 11,162,885 5.0%
441 Storm Water Operating 3,614,369 2,325,519 1.0%
442 Storm Water Capital 1,610,613 790,000 0.4%
462 Transit 9,128,689 8,240,033 3.7%
471 Refuse 5,946,765 5,670,633 2.5%
472 Wastewater Facility Reserve 1,481,535 400,000 0.2%
473 Sewer Operating 21,864,739 20,213,432 9.1%
474 Water Operating 10,404,077 9,022,649 4.0%
475 Irrigation Operating 2,685,242 2,063,884 0.9%
476 Sewer Construction 6,177,701 4,200,000 1.9%
477 Domestic Water Improvement 5,880,636 4,320,000 1.9%
478 Wastewater Facilities 10,199,907 8,375,000 3.8%
479 Irrigation System Improvement 2,195,844 1,621,504 0.7%
481 1998 Water Revenue Bond Reserve 272,207 0 0.0%
483 1996 Wastewater Revenue Bond Reserve 149,163 0 0.0%
484 1991 Water/Wastewater Rev Bond Redemption 114,528 0 0.0%
486 1998 Water Revenue Bond Redemption 245,466 240,500 0.1%
488 1996 Wastewater Revenue Bond Redemption 415,814 415,813 0.2%
489 1991 Water/Sewer Rev Bond Reserve 974,700 0 0.0%
491 2003 Irrigation Revenue Bond Redemption 356,940 322,129 0.1%
493 2003 Sewer Revenue Bond Redemption 1,167,309 1,166,344 0.5%
494 2003 Sewer Revenue Bond Reserve 208,871 0 0.0%
512 Unemployment Compensation 554,159 286,582 0.1%
513 Employees Health Benefit 12,937,613 9,867,703 4.4%
514 Workers' Compensation 2,061,264 1,258,630 0.6%
515 Risk Management 4,304,666 3,299,649 1.5%
516 Wellness/EAP Fund 356,238 171,600 0.1%
551 Equipment Rental 9,415,022 5,671,800 2.5%
555 Environmental Fund 545,848 192,950 0.1%
560 Public Works Administration 1,539,548 1,168,866 0.5%
610 Cemetery Trust 630,724 12,000 0.0%
612 Firemen's Relief & Pension 2,181,849 1,259,308 0.6%
632 YAKCORPS Agency Fund 1,002,871 610,671 0.3%
Total City Budget $270,200,418 $222,914,707 100.0%
2014 Adopted Budget • Citywide Summaries - 9
PERMANENT BUDGETED POSITIONS
The permanent budgeted work force of 2014 is 748.4, a total net increase of 14.0 FTE's from the 2013
Amended budget. In the General Government classifications (General Fund, Parks and Recreation
Fund and Street Fund) the permanent budgeted positions are 484.8, a net of increase of 13.6 from
2013. Citywide, the changes in permanent budgeted positions are related the deletion of 3.0
positions due to budget constraints, the addition of 17.05 positions and the transfer of 6.0 positions
due to reorganizations.
Cumulatively, General Government has increased by a net of 14.60 positions in the 2 years since
2012 including a net of 4 positions transfers from Public Safety Communication. About 17 FTE's
were added citywide in 2014 -.6 Human Resources Specialist, two Code Compliance Officers, one
Graffiti Abatement Project Manager, one Police Lieutenant and two civilian positions in Police
Department, two Firefighter, one Fire Lieutenant Training, one Supervising Traffic Engineer, one
Telephone Technician, one Parks & Recreation Admin Associate, one Housing Rehabilitation
Assistant, One Public Safety Communication Manager, 1.45 position in Transit, and one
Department Assistant in Public Works.
Correspondingly, a total of 3.0 FTE's were eliminated as a cost savings measure - two positions in
Human Resources and one position in Municipal Court.
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 2014 Preliminary Budget includes negotiated settlements for the bargaining units that were
finalized for wages by the end of September, 2013. All other bargaining units which were in
negotiation at the time the budget was frozen did not have estimated increases in the budget.
Subsequent settlements will not likely result in a significant budget impact. This will be monitored
as 2014 progresses, and a budget amendment may be brought to Council if warranted.
Status of the collective bargaining process is described below.
Bargaining Unit
AFSCME Municipal
AFSCME Transit
International Association of Firefighters (IAFF) - LEOFF
911 Calltaker (IAFF)- PERS Employees
Public Safety Dispatchers (IAFF) - PERS Employees
Yakima Police Patrolman's Association (YPPA)
Management, Supervisory Confidential/Exempt Class
Teamsters Units:
Police Management
Corrections Sergeants
Supervisors & Administrative
Public Works Division Managers
Employees Status on 3/30/14 Budgeted
292 Settled through 2017 No
58 Settled through 2015 Yes
78 Settled through 2017 Yes
20 Settled through 2017 Yes
17 Settled through 2017 Yes
138 Settled through 2015 Yes
85 Settled through 2014 No
9 Settled through 2014 Yes
3 Settled through 2015 Yes
44 Settled through 2016 No
5 Settled through 2016 No
The City's most recently amended Pay and Compensation Ordinance may be found at:
http: //www. ci. yakima. wa.us/cityco de/recentord/master %20pay%20 ordinance. pdf
2014 Adopted Budget • Citywide Summaries —11
CITYWIDE ALLOCATION OF PERMANENT BUDGETED POSITIONS
Refuse
2.7%
Water / Irrigation
5.6%
Wastewater /
Stormwater
9.2%
Streets
4.3%
Transit
7.2%
Community
Development
3.6%
General
Administration
14.1%
Parks & Recreation
2.8%
Department Number/Description
Police and Fire
42.6%
PERMANENT BUDGETED POSITIONS
General Government
General Fund
011 City Council
012 City Manager
014 Records
015 Financial Services
016 Human Resources
017 Legal
018 Municipal Court
019 Purchasing
021 Environmental Planning
022 Code Administration
025 Economic Development
026 Gang Free Initiative
031 Police
032 Fire
041 Engineering
051 City Hall Maintenance
052 Information Systems
054 Utility Services
Total General Fund
131 Parks & Recreation
133 Traffic Engineering
141 Street
Total General Government
Other Operating
Divisions
7.7%
Amended Adopted
Actual Budget Budget New Deleted
2012 2013 2014 Positions Transfer Positions
7.00
2.00
4.00
15.00
8.00
17.00
12.12
5.00
8.00
15.00
0.00
0.00
188.00
87.00
11.00
2.00
19.00
14.75
7.00
2.00
4.00
15.00
8.00
18.00
13.12
6.00
6.00
16.00
2.00
0.00
192.00
86.00
12.00
2.00
18.00
9.75
7.00
2.00
4.00
15.00
6.60
18.00
12.12
6.00
6.00
18.00
2.00
1.00
195.00
89.00
15.00
2.00
23.00
9.75
414.87 416.87 431.47
20.30 20.30 21.30
11.00 11.00 9.00
24.00 23.00 23.00
470.17 471.17 484.77
12 - Citywide Summaries • 2014 Adopted Budget
0.00
0.00
0.00
0.00
0.60 (1)
0.00
0.00
0.00
0.00
2.00 (3)
0.00
1.00 (4)
3.00 (5)
3.00 (6)
1.00 (7)
0.00
1.00 (8)
0.00
11.60
1.00 (9)
0.00
0.00
12.60
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.00
0.00
4.00
0.00
(7)
(8)
0.00
0.00
0.00
0.00
- 2.00
0.00
- 1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(1)
(2)
6.00 -3.00
0.00 0.00
-2.00 (7) 0.00
0.00 0.00
4.00 -3.00
Department Number/Description
Other Operating Funds
124 Community Development
125 Community Relations
144 Cemetery
151 Public Safety Communications
421 Airport
462 Transit
471 Refuse
473 Wastewater/Storm Water
474 Water Operating
475 Irrigation Operating
551 Equipment Rental
560 Public Works Administration
Total Other Operating Funds
Grand Total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Amended
Actual Budget
2012 2013
7.75
5.00
2.00
36.00
0.00
52.00
20.50
69.00
31.00
8.00
12.00
9.00
7.00
5.00
2.00
38.00
7.00
52.50
20.50
69.20
35.00
7.00
12.00
8.00
Adopted
Budget
2014
8.00
5.00
2.00
35.00
7.00
53.95
20.50
69.20
35.00
7.00
12.00
9.00
New
Positions
1.00
0.00
0.00
1.00
0.00
1.45
0.00
0.00
0.00
0.00
0.00
1.00
(10)
(8)
(12)
Deleted
Transfer Positions
0.00
0.00
0.00
-4.00 (8)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
252.25 263.20 263.65 4.45 -4.00 0.00
722.42 734.37 748.42 17.05 0.00 -3.00
Human Resources deleted a Deputy Human Resources Manager position, as well as a FIR Specialist at the end of
2013. One 0.6 Human Resources Assistant was added to help compensate for the loss of these two positions. This
was a mid -year change.
Municipal Court eliminated one Municipal Court Clerk position in 2014.
Code Administration added two Code Compliance Officer positions (strategic initiative).
Gang Free Initiative is a new department added to the General Fund. One position was added in 2014 to oversee this
program (strategic initiative).
Police added one Police Lieutenant and one Fleet Technician in late 2013. One Parking Enforcement Officer was
reinstated for 2014 (strategic initiative).
Fire added one Fire Lieutenant and reinstated two Firefighter positions in 2014 (strategic initiative).
Engineering reinstated a Supervising Traffic Engineer and transferred in two Traffic Technicians from Traffic
Engineering (strategic initiative).
Information Technology reinstated the Information Technology Services Manager position and transferred four
positions from Public Safety Communications in a reorganization (strategic initiative). One of these Public Safety
Communication positions was added mid -year.
Parks and Recreation reinstated the Parks Administrative Assistant position (strategic initiative).
(10) Community Development added a Housing Rehabilitation
(11) Transit increased the Transit Cleaner positions by 0.3 FTE.
added for an equivalent of 1.15 FTE's (strategic initiative).
(12) Public Works reinstated a Department Assistant If position
Assistant position (strategic initiative).
Two part-time Department Assistant II positions were
(strategic initiative).
2014 Adopted Budget • Citywide Summaries -13
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:
DOUBLE BUDGETING COMPARISON
2013 2014
Preliminary Preliminary
Budget Budget
Total Budget $192,338,036 $222,914,707
Less Double Budgeted Items 41,788,742 44,123,790
Actual Budget $150,549,294 $178,790,917
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).
2014 Adopted Budget • Citywide Summaries —15
SUMMARY OF DOUBLE BUDGETING
Double Budgeting - General Government
City Services
Community Relations
Cemetery
Public Safety Communications
Downtown Business Impr District
Tourist Promotion
Capitol Theatre
Airport
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
Engineering
Printing
Codes
Electrical Maintenance
Total
Total General Fund
Parks Interfund - Utility Tax
Street Interfund
Total General Government
(General, Parks, and Streets Funds)
$47,717
13,861
91,805
9,358
39,717
6,030
55,410
87,083
358,795
272,311
944,122
435,714
87,654
2,271
69,939
20,462
72,712
45,758
Double Budgeting - Other Funds
Capital Projects
Arterial Street
Capitol Theatre
Fire Capital
Law & Justice Capital
Convention Center
Cummulative Reserve Capital Impr
Stormwater Capital
Wastewater Construction
Wastewater Facility Projects
Wastewater Treatment Plant Capital Rsv
Domestic Water Improvement
Irrigation Capital Fund
Total Capital Projects
$15,000
71,927
100,000
190,000
70,000
50,000
350,000
1,500,000
486,850
681,500
750,000
500,000
$4,765,277
Debt Service
2002 PFD Convention Center GO Bond $455,000
2009 PFD Capitol Theatre GO Bond 462,000
Various LTGO (Sundome/Parks/Fire/Street) 2,986,989
2,660,719 Arterial Street 57,199
Public Works Trust Construction 84,306
1,321,000 Wastewater Operating Fund 32,939
Water 2008 Bonds (ref 1998 Bonds) & Rsv 240,500
Wastewater 2008 Revenue Bonds 415,813
2003/2012 Irrigation Bonds and Reserve 321,504
2003 Wastewater Bonds and Reserve 1,166,344
830,000
3,832,500
1,664,000
130,000
Total Debt Service $6,222,594
6,456,500 Internal Service
City Garage - Repl/Trans f/Adds to Fleet 1,449,708
City Garage-Fuel/M&O 3,781,853
90,000 Employee Health Benefit Reserve 7,655,200
700,000 Environmental Fund 150,000
90,000 Public Works Department 1,115,438
50,000 Risk Management Reserve 3,180,000
21,126 Unemployment Compensation 177,000
951,126 Workers Compensation Fund 970,000
Wellness/Emp Assist Program 175,000
11,389,345 Total Internal Service 18,654,199
1,360,000 Operating Subsidies
213,760 Public Safety Communications
Trolley Fund
Tourist Promotion
$12,963,105 Capitol Theatre
Cemetery Fund
Wastewater Operating Fund
Economic Development
Total Operating Subsidies
Total All Funds
16 - Citywide Summaries • 2014 Adopted Budget
710,000
100,000
100,000
57,000
132,000
241,615
178,000
1,518,615
$44,123,790
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 2013 City Services.
CITY SERVICE DEPARTMENTS
City Service Departments
City Manager
Auditing
Records
Financial Services
Human Resources
Le gal
Purchasing
City Hall
Information Systems
Subtotal
2013 Excluded Direct Chrg Net City
Budget Expenditures For Services Service Costs
$366,555
110,000
491,070
1,478,418
459,969
1,287,573
541,244
372,923
2,216,953
$7,324,705
$0 $0 $366,555
- 110,000
- 491,070
- 1,478,418
- 459,969
- 1,287,573
270,105 271,139
- 372,923
160,000 2,056,953
$0 $430,105 $6,894,600
The 2013 Budget column illustrates the estimated 2013 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.
2014 Adopted Budget • Citywide Summaries —17
Self -Supporting Fund
SELF SUPPORTING FUNDS
2013 % City 2014
Eligible Service - City Service Charges 2013 Percent
Budget Budget Billable Non -Billable Charges Inc (Dec)
Cable TV $920,290 0.8% $47,717 $0 $26,390 80.8%
Cemetery 267,327 0.2% 13,861 11,793 17.5%
Public Safety Communications 1,770,568 1.5% 91,805 - 85,119 7.9%
Downtown Business Impr District 180,474 0.2% 9,358 - 10,474 (10.7%)
Tourist Promotion 765,999 0.7% 39,717 - 64,244 (38.2%)
Capitol Theatre 116,300 0.1% 6,030 - n/a
Airport 1,068,650 0.9% 55,410 - 32,000 73.2%
Stormwater 1,679,507 1.5% 87,083 - 92,912 (6.3%)
Transit 6,919,811 6.0% 358,795 - 341,686 5.0%
Refuse 4,945,199 4.3% 272,311 - 240,166 13.4%
Wastewater 17,733,977 15.4% 944,122 - 862,750 9.4%
Water 7,994,786 6.9% 435,714 - 365,138 19.3%
Irrigation 1,555,343 1.3% 87,654 - 64,136 36.7%
Unemployment Comp Reserve 43,796 0.0% 2,271 - 4,235 (46.4%)
HealthBenefitReserve 1,348,854 1.2% 69,939 - 149,397 (53.2%)
Workers Compensation Reserve 394,636 0.3% 20,462 - 18,160 12.7%
Risk ManagementReserve 1,402,337 1.2% 72,712 - 38,806 87.4%
Fire Pension -Medical 882,493 0.8% 45,758 - 26,543 72.4%
Subtotal 49,990,347 43.3% 2,660,719 0 2,433,949
Other Operating Funds & Departments
Exclude d Funds & Departments
Department City Service Charge
Total 2013 Budget
90,747,256 56.7%
59,452,977
7,324, 705
$207,515,285
3,908,261
Total City Service Budget $115,413,355 100.0% $2,660,719 $3,908,261 $2,433,949
Total Billable and Non -Billable $6,568,980
The Percent City Service Budget column represents the percentage allocation used in distributing
chargeable city service costs.
9.3%
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
2014 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 2014 charges for city services.
The Percent Increase (Decrease) column indicates the percentage increase or decrease from
2013 to 2014 charges.
18 - Citywide Summaries • 2014 Adopted Budget
EXCLUSIONS
Funds and Department Budgets Excluded from City Service Charge
Excluded
Amount
State Auditor $110,000
Hearing Examiner 26,000
Indigent Defense 833,500
Police Pension 453,700
Inte rgove rnme nta 1 291,549
Arte rial Street Cons truction 7,786,615
Trolley 3,938
Front Street Business Improvement 5,000
Tourist Promotion 694,300
Capitol Theatre 232,000
Public Facilities District 15,000
Tourist Promotion 667,000
Public Facilities District -Capitol Theatre 12,000
G.O. Bond Funds 3,816,384
CBD Capital Improvement 153,900
Yakima Revenue Development Area 2,258,316
Parks & Rec. Cap -Construction 22,500
Fire Capital 512,906
Law and Justice Construction 479,372
Public Works Construction 551,466
REET II Capital 225,000
Convention Center Capital 265,500
Cum Res for Capital Improvement 11,168,550
Stormwater Capital 391,500
Transit Capital - Construction 472,950
Transit Operating 1,175,500
Wastewater Facility Cap Res 45,000
Sewer Construction -476 5,728,500
Water Construction -477 4,387,500
Sewer Facility Cons t-478 12,636,000
Irrigation Construction 640,620
Revenue Bonds 2,127,561
Wellness/EAP 93,700
Environmental Fund 192,950
Fire mens Relief & Pension 465,000
YAKCORPS Agency 511,700
$59,452,977
2014 Adopted Budget • Citywide Summaries —19
20 — Citywide Summaries • 2014 Adopted Budget
RESOURCE AND EXPENDITURE DETAIL
Resources and Expenditures - A summary by fund of just the 2014 estimated resources
compared to the 2014 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 2014 budget from the 2013 amended budget in both
dollar amount and percentage.
Expenditures by Classification - Depicts the 2014 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 2014 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.
2014 Adopted Budget • Citywide Summaries - 21
RESOURCES
2014 2014 Est. BaL 2014 2014 End BaL
Estimated 2014 Estimated vs. 2013 Beginning Ending vs. 2014
Fund Description Revenues Budget Balance Budget Balance Balance Budget
000 General Fund
131 Parks & Re cre a tion
141 Street & Traffic Operations
General Government Total
$57,181,843 $56,936,456 $245,387 0.4% $9,245,322 $9,490,709 16.7%
4,357,215 4,412,448 (55,233) (1.3%) 678,057 622,824 14.1%
4,596,360 4,786,409 (190,049) (4.0%) 1,159,848 969,799 20.3%
66,135,418 66,135,313 105 0.0% 11,083,227 11,083,332 16.8%
123 Economic Development 258,000 456,622 (198,622) -43.5% 227,303 28,681 6.3%
124 Community Development 1,764,163 1,766,938 (2,775) (0.2%) 225,833 223,058 12.6%
125 Community Relations 551,600 601,850 (50,250) (8.3%) 535,672 485,422 80.7%
142 Arterial Street 3,823,975 5,106,566 (1,282,591) (25.1%) 1,748,436 465,845 9.1%
144 Cemetery 264,950 278,900 (13,950) (5.0%) 39,883 25,933 9.3%
150 Emergency Services 1,337,026 1,339,282 (2,256) (0.2%) 134,085 131,829 9.8%
151 Public Safety Communications 3,019,937 3,218,239 (198,302) (6.2%) 317,729 119,427 3.7%
152 Police Grant 484,000 469,024 14,976 3.2% 428,879 443,855 94.6%
161 Downtown Business Impr. District 235,170 244,358 (9,188) (3.8%) 31,304 22,116 9.1%
162 Trolley 154,926 57,809 97,117 168.0% 8,036 105,153 181.9%
163 Front Street Busine ss I mpr. Area 3,335 9,000 (5,665) (62.9%) 6,785 1,120 12.4%
170 Tourist Promotion 1,548,250 1,483,667 64,583 4.4% 434,559 499,143 33.6%
171 Capitol Theatre 297,250 342,020 (44,770) (13.1%) 58,180 13,410 3.9%
172 PFD Re venue - Convention Center 755,750 645,000 110,750 17.2% 245,335 356,085 55.2%
173 Tourism Promotion Area 687,000 687,000 - 0.0% 78,685 78,685 11.5%
174 PFD Re venue -Capitol Theatre 575,500 531,000 44,500 8.4% 96,837 141,337 26.6%
198 FRS/Capitol Theatre Reserve 500 71,927 (71,427) (99.3%) 180,495 109,068 151.6%
221 LID Guaranty 50 - 50 n/a 60,214 60,264 n/a
272 PFD Convention Center GO Red. 1,016,422 1,015,650 772 0.1% 159,626 160,398 15.8%
281 2005 LTGO Parks and Recreation 2,986,989 2,987,284 (295) (0.0%) 10,883 10,588 0.4%
284 1995 G. O. Street, Parks & Fire 107,230 294,975 (187,745) (63.6%) 187,745 0.0%
287 1996 G. O. LTD Levy Red. 428,750 425,940 2,810 0.7% 65,655 68,465 16.1%
289 LID Debt Service Control Fund 270,000 245,000 25,000 10.2% 69,154 94,154 38.4%
321 CBD Capital Improvement 22,400 91,000 (68,600) (75.4%) 156,384 87,784 96.5%
322 Capitol Theatre Construction 71,927 140,000 (68,073) (48.6%) 72,546 4,473 3.2%
323 Yakima Revenue Development Are a 2,850,000 2,473,235 376,765 15.2% 208,278 585,043 23.7%
331 Parks & Re cre a tion Capital - 100,000 (100,000) (100.0%) 139,540 39,540 39.5%
332 Fire Capital 134,500 296,459 (161,959) (54.6%) 534,108 372,149 125.5%
333 Law and Justice Capital 382,886 750,636 (367,750) (49.0%) 527,162 159,412 21.2%
342 Public Works Trust Construction 676,306 732,773 (56,467) (7.7%) 403,137 346,670 47.3%
343 REET 2 Capital Fund 592,000 772,787 (180,787) (23.4%) 513,132 332,345 43.0%
344 Streets $2M Fund 16,500,000 16,500,000 - 0.0% - 0.0%
364 Transit Capital Reserve 1,268,507 1,749,000 (480,493) (27.5%) 2,257,292 1,776,799 101.6%
370 Convention Center Capital Impr. 260,500 360,000 (99,500) (27.6%) 583,267 483,767 134.4%
392 Cum. Reserve for Capital lmpr. 4,004,489 4,948,000 (943,511) (19.1%) 1,996,764 1,053,253 21.3%
421 Airport 0 p rating 993,625 1,037,370 (43,745) (4.2%) 87,502 43,757 4.2%
422 Airport Capital 10,666,597 11,162,885 (496,288) (4.4%) 531,920 35,632 0.3%
441 Stormwa te r Operating Fund 2,165,000 2,325,519 (160,519) (6.9%) 1,449,369 1,288,850 55.4%
442 S to rmwa te r Capital 444,000 790,000 (346,000) (43.8%) 1,166,613 820,613 103.9%
462 Transit 7,660,917 8,240,033 (579,116) (7.0%) 1,467,772 888,657 10.8%
22 - Citywide Summaries • 2014 Adopted Budget
2014 2014 Est. Bal. 2014 2014 End Bal.
Estimated 2014 Estimated vs. 2013 Beginning Ending vs. 2014
Fund Description Revenues Budget Balance Budget Balance Balance Budget
471 Refuse 5,586,000 5,670,633 (84,633) (1.5%) 360,765 276,132 4.9%
472 Wastewater Facility Reserve 505,500 400,000 105,500 26.4% 976,035 1,081,535 270.4%
473 Waste wate r Ope rating 19,958,357 20,213,432 (255,075) (1.3%) 1,906,383 1,651,308 8.2%
474 Water Operating 7,997,500 9,022,649 (1,025,149) (11.4%) 2,406,577 1,381,428 15.3%
475 Irrigation Operating 1,766,100 2,063,884 (297,784) (14.4%) 919,142 621,358 30.1%
476 Sewer Construction 1,500,000 4,200,000 (2,700,000) (64.3%) 4,677,701 1,977,701 47.1%
477 Domestic Water Improvement 2,264,800 4,320,000 (2,055,200) (47.6%) 3,615,836 1,560,636 36.1%
478 Wastewater Facilities 8,496,400 8,375,000 121,400 1.4% 1,703,506 1,824,906 21.8%
479 Irrigation System Improvement 1,741,060 1,621,504 119,556 7.4% 454,784 574,340 35.4%
481 1998 Water Revenue Bond Rs v. 400 400 n/a 271,807 272,207 n/a
483 1996 Wastewater Revenue Bond Rsv. 700 - 700 n/a 148,463 149,163 n/a
484 1991 Water/Sewer Rev Bond Red. n/a 114,528 114,528 n/a
486 1998 Water Re venue Bond Red. 240,525 240,500 25 0.0% 4,941 4,966 2.1%
488 1996 Waste water Re venue Bond Red. 415,813 415,813 0.0% 1 1 0.0%
489 1991 Water/Sewer Rev Bond Reserve 1,000 1,000 n/a 973,700 974,700 n/a
491 2003 Irrigation Re venue Bond Red. 321,504 322,129 (625) (0.2%) 35,436 34,811 10.8%
493 2003 Waste water Revenue Bond Red. 1,166,344 1,166,344 0.0% 965 965 0.1%
494 2003 Wastewater Revenue Bond Rsv. n/a 208,871 208,871 n/a
512 Unemployment Compensation 177,000 286,582 (109,582) (38.2%) 377,159 267,577 93.4%
513 Employees HealthBenefit 9,158,200 9,867,703 (709,503) (7.2%) 3,779,413 3,069,910 31.1%
514 Workers' Compensation 1,033,000 1,258,630 (225,630) (17.9%) 1,028,263 802,633 63.8%
515 Risk Management 3,360,000 3,299,649 60,351 1.8% 944,666 1,005,017 30.5%
516 Wellness/EAP Fund 175,000 171,600 3,400 2.0% 181,238 184,638 107.6%
551 Equipment Rental 5,319,711 5,671,800 (352,089) (6.2%) 4,095,311 3,743,222 66.0%
555 Environmental Fund 150,000 192,950 (42,950) (22.3%) 395,848 352,898 182.9%
560 Public Works Administration 1,115,438 1,168,866 (53,428) (4.6%) 424,110 370,682 31.7%
610 CemetervTrust 14,500 12,000 2,500 20.8% 616,224 618,724 5156.0%
612 Firemen's Relief & Pension 1,259,338 1,259,308 30 0.0% 922,511 922,541 73.3%
632 YAKCORPS Agency Fund 610,671 610,671 0.0% 392,200 392,200 64.2%
Total City Budget $209,734,706 $222,714,708 ($12,980,003) (5.8%) $60,465,713 $47,485,710 21.3%
2014 Adopted Budget • Citywide Summaries - 23
COMPARATIVE REVENUES BY FUND
2012 2013 2014 2014 2014
Actual Estimated Estimated Beginning Estimated
Fund Description Revenues Revenues Revenues Balance Resources
000 General Fund $52,077,680 $53,494,980 $57,081,843 $9,245,322 $66,327,165
123 Economic Development 285,650 251,148 258,000 227,303 485,303
124 Community Development 2,182,119 2,448,246 1,764,163 225,833 1,989,996
125 Community Relations 535,014 551,600 551,600 535,672 1,087,272
131 Parks & Recreation 4,210,888 4,346,215 4,357,215 678,057 5,035,272
141 Street & Traffic Operations 5,291,678 5,230,123 4,596,360 1,159,848 5,756,208
142 ArterialStreet 2,273,198 8,118,851 3,823,975 1,748,436 5,572,411
144 Cemetery 255,000 271,950 264,950 39,883 304,833
150 Emergency Services 1,204,497 1,217,026 1,337,026 134,085 1,471,111
151 Public Safety Communications 3,211,712 3,183,221 3,019,937 317,729 3,337,666
152 Police Grant 1,248,369 832,911 484,000 428,879 912,879
161 Downtown Business Improve me nt District 218,638 235,170 235,170 31,304 266,474
162 Trolley 4,843 12,618 154,926 8,036 162,962
163 Front Street Business Improve ment Area 3,361 3,035 3,335 6,785 10,120
170 Tourist Promotion 1,510,143 1,438,250 1,548,250 434,559 1,982,809
171 Capitol Theatre 357,471 293,950 297,250 58,180 355,430
172 PFD Revenue - Convention Center 697,171 735,750 755,750 245,335 1,001,085
173 Tourism Promotion Area 632,725 667,000 687,000 78,685 765,685
174 PFD Re venue - Capitol Theatre 527,210 560,500 575,500 96,837 672,337
198 FRS/Capitol Theatre Reserve 10,000 500 500 180,495 180,995
199 Recovery Program Grants 37,348 - -
221 LID Guaranty 75 50 50 60,214 60,264
272 PFD Convention Ctr GO Redemption 1,016,196 1,008,120 1,016,422 159,626 1,176,048
281 2005 LTGO Parks and Recreation 986,989 1,175,604 2,986,989 10,883 2,997,872
283 1994 G. O. LTD Levy Redemption 504,569 418,691 -
284 1995 G. O. Street, Parks & Fire 292,707 293,000 107,230 187,745 294,975
287 1996 G. O. LTD Levy Redemption 429,100 428,750 428,750 65,655 494,405
289 LID Debt Service Control Fund 215,161 270,000 270,000 69,154 339,154
321 CBD Capital Improvement 48,521 50,460 22,400 156,384 178,784
322 Capitol Theatre Construction 2,000 71,927 71,927 72,546 144,473
323 Yakima Re venue Development Area 1,215,943 1,450,000 2,850,000 208,278 3,058,278
331 Parks & Recreation Capital 898,331 82,996 - 139,540 139,540
332 Fire Capital 332,249 1,309,750 134,500 534,108 668,608
333 Law and Justice Capital 971,883 5,543,832 382,886 527,162 910,048
342 Public Works Trust Construction 573,801 666,306 676,306 403,137 1,079,443
343 REET 2 Capital Fund 571,801 582,000 592,000 513,132 1,105,132
344 Streets $2M Fund - 16,500,000 16,500,000
364 Transit Capital Reserve 423,954 1,092,927 1,268,507 2,257,292 3,525,799
370 Convention Center Capital Improvement 330,153 270,500 260,500 583,267 843,767
392 Cum. Reserve for Capital Improvement 1,556,729 8,950,000 4,004,489 1,996,764 6,001,253
421 Airport Operating 857,991 993,625 87,502 1,081,127
422 Airport Capital 1,931,456 10,666,597 531,920 11,198,517
441 Stormwater Operating Fund 2,252,809 2,165,000 2,165,000 1,449,369 3,614,369
442 Stormwater Capital 268,577 404,073 444,000 1,166,613 1,610,613
462 Transit 7,609,057 7,990,565 7,660,917 1,467,772 9,128,689
24 - Citywide Summaries • 2014 Adopted Budget
2012 2013 2014 2014 2014
Actual Estimated Estimated Beginning Estimated
Fund Description Revenues Revenues Revenues Balance Resources
471 Refuse 5,493,751 5,480,230 5,586,000 360,765 5,946,765
472 Wastewater Facility Reserve 151,268 150,500 505,500 976,035 1,481,535
473 Waste water Operating 20,408,644 19,823,680 19,958,357 1,906,383 21,864,740
474 Water Operating 9,099,438 7,769,500 7,997,500 2,406,577 10,404,077
475 Irrigation Operating 1,690,832 1,766,100 1,766,100 919,142 2,685,242
476 Sewer Construction 3,622,514 1,364,177 1,500,000 4,677,701 6,177,701
477 Domestic Water Improvement 862,860 6,800,000 2,264,800 3,615,836 5,880,636
478 Waste water Facilities 3,420,188 12,370,367 8,496,400 1,703,506 10,199,906
479 Irrigation System Improvement 2,224,344 1,241,060 1,741,060 454,784 2,195,844
481 1998 Water Revenue Bond Reserve 600 400 400 271,807 272,207
483 1996 Wastewater Revenue Bond Reserve 1,000 700 700 148,463 149,163
484 1991 Water/Sewer Rev Bond Redemption - - 114,528 114,528
486 1998 Water Re venue Bond Redemption 234,750 232,725 240,525 4,941 245,466
488 1996 Wastewater Revenue Bond Redemption 413,413 414,813 415,813 1 415,814
489 1991 Water/Sewer Rev Bond Reserve 1,500 1,000 1,000 973,700 974,700
491 2003 Irrigation Re venue Bond Redemption 320,554 321,504 321,504 35,436 356,940
493 2003 Wastewater Revenue Bond Redemption 1,893,507 1,158,544 1,166,344 965 1,167,309
494 2003 Wastewater Revenue Bond Reserve - - 208,871 208,871
512 UnemplovmentCompensation 181,275 177,000 177,000 377,159 554,159
513 Employees Health Benefit 11,445,576 10,723,893 9,158,200 3,779,413 12,937,613
514 Workers' Compensation 1,031,754 1,103,618 1,033,000 1,028,263 2,061,263
515 Risk Management 3,154,410 3,638,400 3,360,000 944,666 4,304,666
516 Wellness/EAP Fund 60,000 175,000 175,000 181,238 356,238
551 Equipment Rental 5,847,104 5,468,658 5,319,711 4,095,311 9,415,022
555 Environmental Fund 153,341 150,000 150,000 395,848 545,848
560 Public Works Administration 1,184,331 1,147,438 1,115,438 424,110 1,539,548
610 Cemetery Trust 28,304 15,500 14,500 616,224 630,724
612 Firemen's Relief & Pension 1,391,576 1,265,338 1,259,338 922,511 2,181,849
632 YAKCORPS Agency Fund 537,760 511,700 610,671 392,200 1,002,871
Total City Budget $172,129,911 $204,178,887 $209,634,706 $60,465,713 $270,100,418
2014 Adopted Budget • Citywide Summaries - 25
Fund/Department
EXPENDITURES BY FUND AND DEPARTMENT
2012 2013 2013 2013 2014 Chng 2014
Actual Adopted Amended Estimated Adopted Adopted to Percent
Expense Budget Budget Budget Budget 2013 Est. Change
011 City Council $236,321 $284,751 $284,751 $275,801 $282,075 ($2,676) (0.9%)
012 City Manager 357,542 366,555 366,555 371,626 372,684 6,129 1.7%
013 State Examiner 105,946 110,000 110,000 110,000 110,000 - 0.0%
014 Records 520,503 491,070 461,070 455,179 563,921 102,851 22.3%
015 Financial Services 1,437,305 1,478,418 1,478,418 1,463,365 1,488,836 10,418 0.7%
016 Human Resources 437,905 459,969 459,969 458,094 513,151 53,182 11.6%
017 Legal 1,087,024 1,287,573 1,287,573 1,273,983 1,314,323 26,750 2.1%
018 Municipal Court 1,173,262 1,384,004 1,384,004 1,345,450 1,344,118 (39,886) (2.9%)
019 Purchasing 503,721 541,244 541,244 542,992 549,369 8,125 1.5%
020 Yak Urban Area He arings Examine r 22,475 26,000 26,000 27,500 31,000 5,000 19.2%
021 Environmental Planning 550,322 460,502 534,116 529,622 458,481 (75,635) (14.2%)
022 Code Administration 1,164,991 1,338,032 1,389,047 1,387,163 1,537,371 148,324 10.7%
024 Indigent Defense 487,601 833,500 833,500 540,500 600,500 (233,000) (28.0%)
025 Economic Development 42,485 367,217 457,217 454,640 486,733 29,516 6.5%
026 Gang Free Initiative - - - - 333,105 29,516 6.5%
031 Police 24,470,231 25,309,932 25,880,899 25,160,522 26,057,587 176,688 0.7%
032 Fire 9,419,820 9,865,187 9,909,477 9,789,746 10,167,258 257,781 2.6%
035 Police Pension 1,264,681 1,297,225 1,297,225 1,345,925 1,343,325 46,100 3.6%
041 Engineering 659,375 686,172 686,172 662,004 1,109,632 423,460 61.7%
051 City Hall Maintenance 320,121 372,923 372,923 361,918 407,885 34,962 9.4%
052 Information Systems 2,216,953 2,264,038 2,435,038 2,291,558 2,912,612 477,574 19.6%
054 Utility Services 1,281,779 1,324,950 1,324,950 1,320,889 1,316,181 (8,769) (0.7%)
095 Intergovernmental 241,669 291,549 261,549 261,049 244,031 (17,518) (6.7%)
097 Nonrecurring Expenses - (730,000) (730,000) - (950,000) (220,000) 30.1%
099 Transfers 3,485,667 2,502,275 3,002,275 3,002,275 4,342,275 1,340,000 44.6%
General Fund Total 51,487,699 52,613,086 54,053,972 53,431,801 56,936,453 2,882,481 5.3%
131 Parks & Re creation 4,046,898 4,082,425 4,132,425 4,128,949 4,412,448 280,023 6.8%
141 Stree t & Traffic Ope rations 5,237,585 5,410,291 5,490,823 5,335,438 4,786,409 (704,414) (12.8%)
General Government Fund Totals 60,772,182 62,105,802 63,677,220 62,896,188 66,135,310 2,458,090 3.9%
123 Economic Development 256,503 232,332 277,332 277,332 456,622 $179,290 64.6%
124 Community Development 2,258,745 1,437,393 2,564,724 2,415,534 1,766,938 (797,786) (31.1%)
125 Community Relations 480,705 922,855 922,855 918,800 601,850 (321,005) (34.8%)
142 Arte ria 1 Stre et 2,368,655 8,935,977 8,935,977 6,865,515 5,106,566 (3,829,411) (42.9%)
144 Cemetery 264,453 267,327 267,327 267,287 278,900 11,573 4.3%
150 Emergency Services 1,175,527 1,189,923 1,189,923 1,189,923 1,339,282 149,359 12.6%
151 Public Safety Communications 3,230,863 3,505,154 3,520,154 3,441,871 3,218,239 (301,915) (8.6%)
152 Police Grant 1,086,380 644,878 708,078 835,439 469,024 (239,054) (33.8%)
161 Downtown Business Impr. District 154,116 180,474 287,522 287,522 244,358 (43,164) (15.0%)
162 Trolley 1,217 3,938 77,246 24,568 57,809 (19,437) (25.2%)
163 Front Street Business Impr Area 1,533 5,000 5,000 5,000 9,000 4,000 80.0%
170 Tourist Promotion 1,426,855 1,460,299 1,460,299 1,460,299 1,483,667 23,368 1.6%
171 Capitol Theatre 346,200 348,300 348,300 344,730 342,020 (6,280) (1.8%)
172 PFD Re venue - Convention Center 717,685 684,000 684,000 684,000 645,000 (39,000) (5.7%)
173 Tourism Promotion Area 632,725 667,000 667,000 667,000 687,000 20,000 3.0%
174 PFD Re venue - Capitol Theatre 516,985 517,000 517,000 517,000 531,000 14,000 2.7%
198 FRS/Capitol Theatre Reserve 71,927 71,927 71,927 71,927 71,927 - 0.0%
199 Recovery Program Grants 37,348 - - - - - n/a
221 LID Guaranty 20,000 - - - - - n/a
272 PFD Convention Ctr GO Red. 1,018,253 1,017,000 1,017,000 1,017,000 1,015,650 (1,350) (0.1%)
26 - Citywide Summaries • 2014 Adopted Budget
Fund/Department
2012 2013 2013 2013 2014 Chng 2014
Actual Adopted Amended Estimated Adopted Adopted to Percent
Expense Budget Budget Budget Budget 2013 Est. Change
281 2005 LTGO Parks and Recreation 977,717 1,290,844 1,290,844 1,179,460 2,987,284 1,696,440 131.4%
283 1994 G. O. LTD Le vv Redemption 515,175 515,625 515,625 515,625 (515,625) (100.0%)
284 1995 G. O. Street, Parks & Fire 293,875 294,600 294,600 294,600 294,975 375 0.1%
287 1996 G. O. LTD Le vv Redemption 430,315 428,315 428,315 428,315 425,940 (2,375) (0.6%)
289 LID Debt Service Control Fund 211,908 285,000 285,000 255,000 245,000 (40,000) (14.0%)
321 CBD Capital Improvement 72,210 171,000 229,500 229,500 91,000 (138,500) (60.3%)
322 Capitol Theatre Construction 3,202 140,000 140,000 n/a
323 Yakima Revenue Development Area 1,299,536 2,509,240 2,509,240 1,913,005 2,473,235 (36,005) (1.4%)
331 Parks & Re creation Capital 819,062 25,000 100,000 100,000 100,000 - 0.0%
332 Fire Capital 271,094 569,896 1,246,896 1,246,459 296,459 (950,437) (76.2%)
333 Law and Justice Capital 953,846 532,636 5,289,102 5,289,047 750,636 (4,538,466) (85.8%)
342 Public Works Trust Construction 631,315 845,282 958,782 958,782 732,773 (226,009) (23.6%)
343 REET 2 Capital Fund 506,822 506,822 506,822 506,822 772,787 265,965 52.5%
344 Streets $2M Fund 16,500,000 16,500,000 n/a
364 Transit Capital Reserve 294,088 545,500 545,500 67,630 1,749,000 1,203,500 220.6%
370 Convention Center Capital Impr 211,826 295,000 295,000 225,000 360,000 65,000 22.0%
392 Cum. Reserve for Capital Impr 2,197,797 12,409,500 12,537,058 9,621,094 4,948,000 (7,589,058) (60.5%)
421 AirportOperating - - 1,081,788 997,451 1,037,370 (44,418) (4.1%)
422 Airport Capital 1,897,707 1,897,707 11,162,885 9,265,178 488.2%
441 Stormwater Operating Fund 1,939,945 2,087,622 2,087,622 2,080,778 2,325,519 237,897 11.4%
442 S to rmwa te r Capital 378,233 435,000 503,424 229,550 790,000 286,576 56.9%
462 Transit 7,900,929 8,042,761 8,042,761 7,995,954 8,240,033 197,272 2.5%
471 Refuse 5,435,765 5,545,199 5,654,199 5,652,597 5,670,633 16,434 0.3%
472 Wastewater Facility Reserve 14,280 50,000 50,000 50,000 400,000 350,000 700.0%
473 Wastewater Operating 19,278,273 19,517,212 19,525,178 19,422,519 20,213,432 688,254 3.5%
474 Water Operating 8,204,797 8,546,883 8,546,883 8,273,043 9,022,649 475,766 5.6%
475 Irrigation Operating 1,386,481 1,509,163 1,509,163 1,509,073 2,063,884 554,721 36.8%
476 Wastewater Construction 1,506,642 6,365,000 6,365,000 4,190,000 4,200,000 (2,165,000) (34.0%)
477 Domestic Water Improvement 426,833 4,875,000 7,150,896 6,995,000 4,320,000 (2,830,896) (39.6%)
478 Wastewater Facilities 6,573,146 14,040,000 14,040,000 10,980,630 8,375,000 (5,665,000) (40.3%)
479 Irrigation System Improvement 1,757,032 1,033,304 1,073,252 845,123 1,621,504 548,252 51.1%
486 1998 Wate r Re venue Bond Red. 234,700 232,700 232,700 232,700 240,500 7,800 3.4%
488 1996 Wastewater Rev Bond Red. 413,413 414,813 414,813 414,813 415,813 1,000 0.2%
491 2003 Irrigation Re venue Bond Red. 320,554 321,504 321,504 321,504 322,129 625 0.2%
493 2003 WW Revenue Bond Red. 1,892,546 1,158,544 1,158,544 1,158,544 1,166,344 7,800 0.7%
494 2003 Wastewater Rev Bond Reserve 619,778 n/a
512 Unemployment Compensation 150,116 293,796 293,796 158,789 286,582 (7,214) (2.5%)
513 Employees HealthBenefit 10,882,062 11,628,854 11,628,854 9,416,162 9,867,703 (1,761,151) (15.1%)
514 Workers' Compensation 993,530 1,244,636 1,244,636 1,167,826 1,258,630 13,994 1.1%
515 Risk Management 2,973,111 3,846,337 3,846,337 3,723,925 3,299,649 (546,688) (14.2%)
516 Wellness/EAP Fund 56,208 93,700 120,200 120,200 171,600 51,400 42.8%
551 Equipment Rental 5,864,466 5,813,480 5,978,336 5,975,598 5,671,800 (306,536) (5.1%)
555 Environmental Fund 146,154 192,950 192,950 192,950 192,950 0.0%
560 Public Works Administration 1,117,602 1,142,645 1,202,645 1,197,546 1,168,866 (33,779) (2.8%)
610 Cemetery Trust 20,000 5,500 5,500 12,000 12,000 6,500 118.2%
612 Firemen's Relief & Pension 1,292,617 1,347,493 1,347,493 1,234,967 1,259,308 (88,185) (6.5%)
632 YAKCORPS Agency Fund 187,672 511,700 511,700 511,700 610,671 98,971 19.3%
Non General Gov't Fund Totals 107,723,348 143,610,833 156,581,829 141,079,735 156,579,395 (2,434) (0.0%)
Total City Budget
$168,495,530 $205,716,635 $220,259,049 $203,975,923 $222,714,705 $2,455,656 1.1%
2014 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 $7,700 $5,250 $174,025 $0 $0 $0 $0 $282,075
012 City Manager 268,345 68,140 5,000 31,200 0 0 0 0 372,685
013 State Examiner 0 0 0 110,000 0 0 0 0 110,000
014 Records 239,772 76,273 9,200 238,677 0 0 0 0 563,922
015 Financial Services 1,001,557 324,101 20,000 126,062 100 0 0 17,016 1,488,836
016 Human Resources 282,415 91,170 11,500 127,566 0 0 0 500 513,151
017 Legal 918,702 261,977 16,500 117,145 0 0 0 0 1,314,324
018 Municipal Court 853,234 262,784 22,000 183,101 23,000 0 0 0 1,344,119
019 Purchasing 387,639 131,977 10,200 19,553 0 0 0 0 549,369
020 YakUrb Area Hrgs Exam. 0 0 0 31,000 0 0 0 0 31,000
021 Environmental Planning 308,438 109,235 8,300 31,050 0 0 0 1,458 458,481
022 Code Administration 848,486 321,795 31,361 321,782 0 0 0 13,947 1,537,371
024 Indigent Defense 0 0 500 600,000 0 0 0 0 600,500
025 Economic Development 203,141 51,592 5,000 227,000 0 0 0 0 486,733
026 Gang Free Initiative 64,396 24,222 0 244,487 0 0 0 0 333,105
031 Police 16,383,196 4,137,185 879,000 1,500,030 1,998,000 0 789,037 371,140 26,057,588
032 Fire 7,548,575 1,748,017 261,600 347,971 100 0 126,899 134,096 10,167,258
035 Police Pension 0 649,000 50 694,275 0 0 0 0 1,343,325
041 Engineering 777,501 266,974 17,000 22,995 0 0 0 25,162 1,109,632
051 City Hall Maintenance 117,730 31,876 18,280 123,326 0 0 0 116,672 407,884
052 Information Systems 1,603,441 520,641 169,650 562,536 0 45,000 10,978 366 2,912,612
054 Utility Services 699,264 277,449 21,000 306,560 0 0 0 11,907 1,316,180
095 Intergovernmental 0 0 0 43,745 164,684 0 35,602 0 244,031
097 Nonrecurring Expenses 0 0 0 -950,000 0 0 0 0 -950,000
099 Transfers 0 0 0 0 4,342,275 0 0 0 4,342,275
General Fund T otal 32,600,932 9,362,108 1,511,391 5,234,086 6,528,159 45,000 962,516 692,264 56,936,456
131 Parks & Recreation 1,581,707 591,663 428,600 1,043,989 222,300 0 0 544,188 4,412,447
141 Street & Traffic Ops 1,807,672 697,642 748,200 577,897 100 0 0 954,898 4,786,409
General Gov't Fund Totals 35,990,311 10,651,413 2,688,191 6,855,972 6,750,559 45,000 962,516 2,191,350 66,135,312
123 Economic Development 119,466 53,421 0 283,735 0 0 0 0 456,622
124 Community Development 371,311 144,003 36,893 1,200,151 0 0 0 14,580 1,766,938
125 Community Relations 307,577 107,527 44,203 59,341 0 27,000 0 56,203 601,851
142 Arterial Street 0 0 0 1,210,000 218,850 3,623,400 54,316 0 5,106,566
144 Cemetery 120,030 51,005 26,700 19,837 3,600 0 0 57,728 278,900
150 Emergency Services 892,200 188,034 31,000 1,930 100,000 0 0 126,119 1,339,283
151 Public Safety Comm. 1,918,851 712,720 19,000 157,626 0 0 198,600 211,443 3,218,240
152 Police Grant 285,927 46,665 16,900 119,531 0 0 0 0 469,023
161 Downtown Bus. Imp. Dist. 0 0 55,000 180,000 0 0 0 9,358 244,358
162 Trolley 0 0 0 4,501 0 53,308 0 0 57,809
163 Front Street Bus. Impr Are i- 0 0 0 9,000 0 0 0 0 9,000
170 Tourist Promotion 0 0 67,000 1,347,819 0 0 0 68,848 1,483,667
171 Capitol Theatre 0 0 23,400 278,930 0 0 0 39,690 342,020
172 PFD Rev. - Conv. Center 0 0 0 15,000 630,000 0 0 0 645,000
173 Tourism Promotion Area 0 0 0 687,000 0 0 0 0 687,000
174 PFD Rev. - Capitol Theatre 0 0 0 12,000 519,000 0 0 0 531,000
198 FRS/Capitol Theatre Res. 0 0 0 0 71,927 0 0 0 71,927
272 PFD Conv. Ctr GO Red. 0 0 0 0 0 0 1,015,650 0 1,015,650
28 - Citywide Summaries • 2014 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
281 2005 LTGO Parks & Rec. 0 0 0 0 0 0 2,987,284 0 2,987,284
283 1994 GO LTD Levy Red. 0 0 0 0 0 0 294,975 0 294,975
284 1995 GO Street, Pks & Fire 0 0 0 0 0 0 425,940 0 425,940
287 1996 GO LTD Levy Red. 0 0 0 0 15,000 0 230,000 0 245,000
289 LID Debt Svc Control Fund 0 0 11,000 80,000 0 0 0 0 91,000
321 CBD Capital Improvement 0 0 0 0 0 140,000 0 0 140,000
323 Yakima Rev. Dev. Area 0 0 0 1,673,235 0 800,000 0 0 2,473,235
331 Parks & Recreation Capital 0 0 0 0 0 100,000 0 0 100,000
332 Fire Capital 0 0 18,000 50,000 0 158,500 69,959 0 296,459
333 Law and Justice Capital 0 0 252,636 127,000 0 371,000 0 0 750,636
342 Public Works Trust Const. 0 0 0 0 290,967 250,000 191,806 0 732,773
343 REET 2 Ca pital Fund 0 0 350,000 0 256,822 0 165,965 0 772,787
344 Streets $2M Fund 0 0 0 0 0 16,500,000 0 0 16,500,000
364 Transit Capital Re serve 0 0 0 0 0 1,749,000 0 0 1,749,000
370 Cony. Center Capital Impr 0 0 250,000 110,000 0 0 0 0 360,000
392 Cum. Res. for Capital Impr 0 0 0 250,000 0 4,698,000 0 0 4,948,000
421 Airport Operating 449,288 152,558 58,380 296,734 0 25,000 0 55,410 1,037,370
422 Airport Capital 0 0 0 0 0 11,162,885 0 0 11,162,885
441 Stormwater Oper Fund 554,486 198,629 50,000 188,684 821,815 12,000 0 499,906 2,325,520
442 Stormwater Capital 0 0 0 25,000 0 765,000 0 0 790,000
462 Transit 2,789,756 1,306,585 1,213,500 1,328,387 66,500 0 0 1,535,305 8,240,033
471 Refuse 1,024,874 424,875 459,099 987,898 1,070,400 0 0 1,703,487 5,670,633
472 Wastewater Facility Res. 0 0 0 400,000 0 0 0 0 400,000
473 Wastewater Operating 3,890,802 1,458,519 1,014,500 1,623,496 8,657,659 155,000 775,618 2,637,838 20,213,432
474 Water Operating 1,866,808 699,046 699,360 631,443 2,871,457 12,000 730,196 1,512,339 9,022,649
475 Irrigation Ope rating 484,585 189,372 74,000 421,574 550,200 0 0 344,152 2,063,883
476 Wastewater Construction 0 0 0 100,000 0 4,100,000 0 0 4,200,000
477 Domestic Water Impr. 0 0 0 0 0 4,320,000 0 0 4,320,000
478 Wastewater Facilities 0 0 0 1,910,000 0 6,465,000 0 0 8,375,000
479 Irrigation System Impr. 0 0 0 0 321,504 1,300,000 0 0 1,621,504
486 1998 Water Rev. Bond Red. 0 0 0 0 0 0 240,500 0 240,500
488 1996 WW Rev Bond Red. 0 0 0 0 0 0 415,813 0 415,813
491 2003 Irr. Rev. Bond Red. 0 0 0 0 0 0 322,129 0 322,129
493 2003 WW Rev. Bond Red. 0 0 0 0 0 0 1,166,344 0 1,166,344
512 Unemployment Comp. 17,782 257,129 0 9,400 0 0 0 2,271 286,582
513 Employees Health Benefit 83,042 8,436,572 7,500 1,270,650 0 0 0 69,939 9,867,703
514 Workers' Compensation 69,886 873,500 6,482 288,300 0 0 0 20,462 1,258,630
515 Risk Management 491,243 143,824 8,500 2,583,370 0 0 0 72,712 3,299,649
516 Wellness/EAP Fund 0 0 6,700 149,900 0 15,000 0 0 171,600
551 Equipment Rental 654,994 249,996 2,501,353 144,036 150,000 1,706,000 0 265,420 5,671,799
555 Environmental Fund 0 0 500 142,450 0 50,000 0 0 192,950
560 Public Works Admin. 444,454 153,571 56,455 417,010 0 26,000 0 71,376 1,168,866
610 Cemetery Trust 0 0 0 0 12,000 0 0 0 12,000
612 Firemen's Relief & Pension 0 644,000 150 569,400 0 0 0 45,758 1,259,308
632 YAKCORPS Agency Fund 0 0 34,000 576,671 0 0 0 0 610,671
Non General Gov't Fund Totals 16,837,362 16,491,551 7,392,211 21,941,039 16,627,701 58,584,093 9,285,095 9,420,344 156,579,396
Total City Budget $52,827,673 $27,142,964 $10,080,402 $28,797,011 $23,378,260 $58,629,093 $10,247,611 $11,611,694 $222,714,708
2014 Adopted Budget • Citywide Summaries - 29
REVENUES BY CATEGORY
General Other Total
Fund Funds Revenue
310 Taxes
311 Gene ra 1 Property Taxe s $11,178,000 $6,014,230 $17,192,230
313 Retail Sales and Taxes 17,790,000 7,554,000 25,344,000
314 Utility Taxes 6,456,500 6,456,500
316 Business Taxes 9,386,000 650,000 10,036,000
317 Excise Taxes 910,000 910,000
318 Other Operating Assessments 1,180,000 1,180,000
319 Penalty & Interest -Delinquent Taxes 500 500
Total 45,721,000 15,398,230 61,119,230
320 Licenses and Permits
321 Business Licenses and Permits 33,200 33,200
322 Non -business Licenses and Permit 736,000 748,680 1,484,680
Total 769,200 748,680 1,517,880
330 Intergovernmental Revenues
331 Federal Grants - Direct 13,610,246 13,610,246
332 Fe de ra 1 Entitlements 199,422 199,422
333 Federal Grants - Indirect 5,034,848 5,034,848
334 State Grants 195,000 1,458,110 1,653,110
336 In Lieu and Impact Payments 1,600,300 2,076,738 3,677,038
337 Grants from Local Units 6,330 925,000 931,330
338 Inte rgove rnmenta 1 Revenue s 1,080,921 5,742,358 6,823,279
Total 2,882,551 29,046,722 31,929,273
340 Charges for Services
341 General Government 51,870 81,000 132,870
342 Security of Persons and Property 307,100 82,000 389,100
343 Physical Environment 179,800 34,755,390 34,935,190
344 Transportation 1,260,630 1,260,630
345 Economic Environment 335,000 699,100 1,034,100
347 Culture and Recreation 975,315 975,315
348 Internal Service Fund Sales and Services 2,498,000 2,498,000
349 Othe r Interfold/Department Charge s 4,932,844 391,760 5,324,604
Total 5,806,614 40,743,195 46,549,809
350 Fines and Forfeits
353 Forfeited Contract Deposits
354 Administrative Penalties
355 Criminal Traffic Misdemeanors
356 Criminal Non -traffic Penalties
357 Criminal Cost
359 Non -court Fines Forfeitures
Total
30 - Citywide Summaries • 2014 Adopted Budget
990,000
100,000
235,000
115,000
230,000
1,670,000
2,000
990,000
100,000
235,000
115,000
230,000
2,000
2,000 1,672,000
General
Fund
Other Total
Funds Revenue
360 Miscellaneous Revenues
361 Inte rest Earnings 269,000 231,245 500,245
362 Rents and Royalties 25,278 1,856,339 1,881,617
363 Penalty and Interest Assessments 2,000 2,000
365 Internal Service Fund Miscellaneous 7,078,999 7,078,999
366 Trust and Other Inte rfund/De pt 8,992,500 8,992,500
367 Contributions -Private Source 1,048,289 1,048,289
368 Assessment Revenue 2,622,241 2,622,241
369 Other Miscellaneous Revenue 38,200 2,056,110 2,094,310
Total 332,478 23,887,723 24,220,201
370 Proprietary/ Trust Gains (losses) & other Income
374 Capital Contributions -Government Agencies 1,549,900 1,549,900
379 Capital Contributions -Others 837,177 837,177
Total 2,387,077 2,387,077
380 Non Revenues
381 InterftmdLoans Received 401,500 401,500
385 Proceeds From Short -Term Debt 424,950 424,950
387 Residual Equity Transfer -In 90,138 90,138
Total 916,588 916,588
390 Other Financing Sources
391 Proceeds of General L/T Debt 25,529,800 25,529,800
395 Proceeds of General Fixed Assets 114,500 114,500
397 Operating Transfers -In 13,598,348 13,598,348
398 Insurance Recoveries 80,000 80,000
Total 39,322,648 39,322,648
Total Estimated Revenue 57,181,843 152,452,863 209,634,706
Estimate d Be ginning Balance 9,245,322 51,220,391 60,465,713
Total Estimated Resources $66,427,165 $203,673,254 $270,100,419
2014 Adopted Budget • Citywide Summaries — 31
EXPENDITURES BY CATEGORY
General Other Total
Fund Funds Budget
100 Salaries and Wages
110 Salaries and Wages $30,296,254 $18,998,641 $49,294,894
120 Overtime 1,396,068 640,350 2,036,418
130 Special Pay/Shift Differential 615,662 370,231 985,893
140 Retirement/Termination Cashout 292,947 217,519 510,466
Total 32,600,931 20,226,741 52,827,671
200 Personnel Benefits
210 Social Se curitylCoimdil Benefits 1,097,569 1,383,177 2,480,746
220 Retirement 2,025,264 1,658,440 3,683,705
230 Industrial Insurance 455,751 1,508,413 1,964,164
240 Life Insurance 118,140 88,529 206,668
250 Medical Insurance 4,167,834 11,001,613 15,169,447
260 Dental Insurance 474,810 1,110,472 1,585,282
270 Unemployment Compensation 123,490 329,314 452,804
280 Miscellaneous 250,250 57,400 307,650
290 Pensions and De a th Be ne fits 649,000 643,500 1,292,500
Total 9,362,108 17,780,858 27,142,966
300 Supplies
310 Office and Operating Supplies 716,491 2,341,392 3,057,883
320 Fuel Consumed 488,500 1,780,531 2,269,031
340 Items Purchased for Resale or Inventory 40,500 2,791,000 2,831,500
350 Small Tools and Equipment 265,900 895,839 1,161,739
3A0 Liquid Alum Sulphate - 70,000 70,000
3B0 Bioxide Chemicals - 60,000 60,000
3C0 Chemicals - 545,250 545,250
3F0 Fluoride - 45,000 45,000
3G0 Grouting chemicals - 30,000 30,000
3S0 Soda Ash - 10,000 10,000
Total 1,511,391 8,569,012 10,080,403
400 Other Services and Charges
410 Professional Services 3,351,083 11,808,536 15,159,619
420 Communications 417,227 279,230 696,456
430 Transportation/Training 208,748 101,054 309,802
440 Advertising 51,550 116,850 168,400
450 Operating Rentals & Leases 74,546 65,908 140,454
460 Insurance - 2,391,807 2,391,807
470 Public Utility Services 422,192 4,151,797 4,573,989
480 Repairs and Maintenance 916,200 3,512,058 4,428,258
490 Miscellaneous (212,460) 909,086 696,626
4D0 Doe W/W Discharge Permit Fee 128,000 128,000
400 State Water Operating Permit 23,000 23,000
4R0 Reserve Fire Fighters 5,000 - 5,000
4W0 Water Quality Tests 75,600 75,600
Total 5,234,086 23,562,926 28,797,012
32 - Citywide Summaries • 2014 Adopted Budget
General
Fund
Other Total
Funds Budget
500 Intergovernmental Services
510 Intergovernment Professional Services 2,146,589 141,200 2,287,789
520 Intergovernment Agreements 39,095 58,425 97,520
530 State/County Taxes and Assessments 200 1,052,600 1,052,800
540 InterfiuldTaxes and Assessments 6,214,265 6,214,265
550 Interfund Subsidies 4,342,275 8,611,973 12,954,248
560 Interftuld 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 6,528,159 16,850,101 23,378,260
600 Capital Outlays
610 Land 800,000 800,000
620 Buildings 350,000 350,000
630 Improvements Other Than Buildings 11,674,885 11,674,885
640 Machinery and Equipment 45,000 4,669,500 4,714,500
650 Construction Projects 41,089,708 41,089,708
Total 45,000 58,584,093 58,629,093
700 Debt Service - Principal
710 Debt Service-G.O. Bonds -Principal 3,453,886 3,453,886
720 Debt Service -Revenue Bonds -Principal 1,405,000 1,405,000
750 Debt Service -Capital Lease -Principal 755,714 53,679 809,393
770 Other Notes 395,000 395,000
780 Intergovernmental Loans 30,319 1,695,989 1,726,308
790 Debt Service -LID Assessment -Principal 100,000 100,000
Total 786,033 7,103,554 7,889,587
800 Debt Service - Interest
820 Debt Service -Interest-Interftuld Debt
830 Debt Service -External LTD Interest
Total
176,483
37,500 37,500
2,144,041 2,320,524
176,483
2,181,541 2,358,024
900 Interfund Payment for Services
910 Interfiuld Professional Services 50,000 50,000
950 Interfimd Opt Rental and Le ase s 37,767 3,329,020 3,366,787
960 InterftuldInsurance Services 654,498 2,153,152 2,807,650
980 Interftmd-Garage/Plant Charges 767,438 767,438
990 Interftmd-Administrafive Charges 4,619,819 4,619,819
Total 692,265 10,919,429 11,611,694
Total Expenditures
$56,936,455 $165,778,253 $222,714,709
2014 Adopted Budget • Citywide Summaries - 33
Fund/Department
ACCOUNTS BY OBJECT CODE
Salaries Permanent #111
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $95,100 $95,100 $95,100 $95,100 $95,100 0.0%
012 City Manager 212,491 249,547 248,978 249,547 252,722 1.3%
014 Records 168,082 183,064 208,088 210,600 215,367 17.6%
015 Financial Services 869,179 913,194 828,303 851,500 914,244 0.1%
016 Human Resources 296,767 300,731 250,235 258,800 256,460 (14.7%)
017 Legal 699,929 800,334 790,979 790,053 832,738 4.0%
018 Municipal Court 701,470 818,532 766,350 774,300 800,280 (2.2%)
019 Purchasing 325,154 348,747 351,831 348,747 359,811 3.2%
021 Environmental Planning 372,435 291,542 249,888 263,919 293,759 0.8%
022 Code Administration 629,500 708,028 705,764 708,028 802,919 13.4%
025 Economic Development 29,640 185,948 186,611 185,948 190,483 2.4%
026 Gang Free Initiative - - - 64,396 n/a
031 Police 11,927,508 13,210,584 12,481,220 12,284,298 13,673,487 3.5%
032 Fire 5,751,837 6,049,429 5,865,076 5,884,723 6,257,798 3.4%
041 Engineering 415,875 417,824 380,082 381,000 723,219 73.1%
051 City Hall Maintenance 50,085 66,886 66,847 66,886 67,226 0.5%
052 Information Systems 962,435 1,027,076 1,015,997 1,013,417 1,440,986 40.3%
054 Utility Services 589,268 637,550 572,676 570,000 638,379 0.1%
General Fund Total 24,096,755 26,304,117 25,064,026 24,936,866 27,879,373 6.0%
123 Economic Development 112,236 112,214 112,667 112,214 112,214 0.0%
124 Community Development 339,950 338,356 334,744 330,275 345,268 2.0%
125 Community Relations 271,246 270,894 271,068 270,894 281,821 4.0%
131 Parks & Recreation 981,983 1,003,526 946,661 941,378 1,028,525 2.5%
141 Street & Traffic Operations 1,693,882 1,690,311 1,581,471 1,596,542 1,579,647 (6.5%)
144 Cemetery 100,624 100,575 87,736 100,575 101,251 0.7%
150 Emergency Services 603,683 616,215 615,306 616,215 711,759 15.5%
151 Public Safety Commtmications 1,607,110 1,933,865 1,521,820 1,607,550 1,716,044 (11.3%)
152 Police Grant 546,432 301,498 380,733 377,498 167,354 (44.5%)
421 Airport Operating - 381,589 294,747 283,300 375,121 (1.7%)
441 Stormwater Operating 475,811 514,239 441,798 460,000 500,036 (2.8%)
462 Transit 2,283,035 2,279,666 2,153,143 2,217,038 2,323,703 1.9%
471 Refuse 824,639 918,171 872,236 893,171 920,378 0.2%
473 Wastewater Operating 3,214,890 3,521,369 3,147,129 3,291,251 3,396,846 (3.5%)
474 Water Operating 1,494,186 1,627,196 1,520,942 1,552,589 1,621,363 (0.4%)
475 Irrigation Operating 426,977 447,015 440,335 447,015 431,499 (3.5%)
512 Unemployment Comp Reserve 22,015 21,243 24,509 20,400 16,026 (24.6%)
513 Employees He a 1th Be ne fit 92,831 97,745 88,804 97,745 78,377 (19.8%)
514 Workers' Compensation 72,202 66,229 70,346 66,229 66,689 0.7%
515 Risk Management 407,365 425,028 435,818 428,100 451,361 6.2%
551 Equipment Rental 576,421 593,144 578,072 593,144 601,854 1.5%
560 Public Works Admin 383,020 372,132 353,617 372,132 373,247 0.3%
City Total $40,627,294 $43,936,337 $41,337,730 $41,612,121 $45,079,755 2.6%
34 - Citywide Summaries • 2014 Adopted Budget
Salaries Temporary #112
2012
Fund/Department Actual
2013 YTD 2013 2014 13 vs. 14
Budget 12/31/2013 Estimate Budget Budget
012 City Manager $0 $0 $0 $0 $3,488 n/a
014 Records 1,591 2,012 1,861 2,012 2,012 0.0%
015 Financial Services 9,866 - 39,268 37,833 - n/a
016 Human Resources 2,898 2,193 17,299 15,500 6,000 173.6%
017 Legal 24,002 32,333 24,140 24,427 32,933 1.9%
019 Purchasing 8,759 - - - n/a
021 Environmental Planning - 12,967 15,200 - n/a
022 Code Administration 15,000 7,692 8,500 - (100.0%)
025 Economic Development - 2,234 2,600 - n/a
031 Police - 46,679 31,233 - n/a
032 Fire 13,823 - 19,190 15,000 - n/a
051 City Hall Maintenance 20,284 24,983 26,829 24,983 44,584 78.5%
052 Information Systems 27,218 30,876 26,259 15,995 16,995 (45.0%)
054 Utility Services 21,330 15,000 15,311 21,000 14,991 (0.1%)
General Fund Total 129,770 122,397 239,729 214,283 121,003 (1.1%)
124 Community Development 6,820 - - - n/a
125 Community Relations 1,198 2,193 921 2,193 2,150 (2.0%)
131 Parks & Recreation 406,899 359,175 443,385 433,305 475,278 32.3%
141 Street & Traffic Operations - 16,586 16,000 - n/a
144 Cemetery 8,806 9,000 6,997 9,000 9,000 0.0%
151 Public Safety Commtmication 24,977 12,535 22,585 12,535 12,535 0.0%
152 Police Grants 16,200 19,320 23,000 30,999 91.4%
421 Airport Operating 11,141 - 11,141 0.0%
441 Stormwater Operating 162,929 52,137 118,429 112,000 51,191 (1.8%)
462 Transit 20,032 - 3,620 5,000 - n/a
471 Refuse 34,293 65,153 31,973 33,889 65,149 (0.0%)
473 Sewer Operating 7,703 14,075 9,419 5,248 21,337 51.6%
474 Water Operating 1,248 - - - n/a
515 Risk Management 8,298 14,916 6,484 6,600 15,198 1.9%
560 Public Works Admin 26,899 17,602 24,524 26,614 25,670 45.8%
City Total $839,871 $696,523 $943,972 $899,666 $840,649 20.7%
2014 Adopted Budget • Citywide Summaries - 35
Fund/Department
Overtime #120
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
012 City Manager $2,679 $0 $0 $0 $0 n/a
014 Records 1,746 2,550 2,121 3,000 3,000 17.6%
015 Financial Services 3,284 8,000 9,907 9,000 8,000 0.0%
016 Human Resources - 1,500 600 1,500 0.0%
017 Legal 603 2,500 334 1,500 1,500 (40.0%)
018 Municipal Court 1,794 6,500 1,574 5,500 6,500 0.0%
021 Environmental Planning 87 - 1,255 25 500 n/a
022 Code Administration 1,811 500 119 325 500 0.0%
031 Police 928,904 887,000 1,101,889 959,000 910,818 2.7%
032 Fire 220,975 264,500 262,064 244,500 444,500 68.1%
041 Engineering - 1,000 179 1,000 1,000 0.0%
051 City Hall Maintenance 1,444 2,500 3,048 2,500 2,500 0.0%
052 Information Systems 11,634 10,750 15,096 10,750 14,750 37.2%
054 Utility Services 615 1,000 2,421 4,000 1,000 0.0%
General Fund Total 1,175,576 1,188,300 1,400,005 1,241,700 1,396,068 17.5%
124 Commtmity Development - 600 300 600 0.0%
125 Commtmity Relations 273 1,000 65 750 1,000 0.0%
131 Parks & Recreation 3,913 4,600 9,447 6,600 4,600 0.0%
141 Street & Traffic Operations 91,526 68,900 35,957 69,157 67,150 (2.5%)
144 Cemetery 2,148 3,500 410 3,500 3,500 0.0%
150 Emergency Services 23,074 47,000 28,768 47,000 72,000 53.2%
151 Public Safety Commtmications 179,558 103,000 319,599 308,000 99,000 (3.9%)
152 Police Grant 42,510 163,200 137,084 170,200 100,000 (38.7%)
421 Airport Operating - 5,000 690 5,000 7,000 40.0%
441 Stormwater Operating 1,688 3,000 703 3,000 3,000 0.0%
462 Transit 72,302 86,000 53,309 44,000 44,000 (48.8%)
471 Refuse 35,574 36,700 40,578 41,700 44,200 20.4%
473 Wastewater Operating 63,835 80,100 64,944 78,100 80,100 0.0%
474 Water Operating 71,349 75,000 76,030 78,000 80,000 6.7%
475 Irrigation Operating 16,050 15,000 11,748 12,000 12,000 (20.0%)
515 Risk Management - - 7 5 - n/a
551 Equipment Rental 10,021 9,700 8,002 9,700 9,700 0.0%
560 Public Works Admin 7,175 13,500 4,270 13,000 12,500 (7.4%)
City Total $1,796,572 $1,904,100 $2,191,614 $2,131,712 $2,036,418 6.9%
36 - Citywide Summaries • 2014 Adopted Budget
Fund/Department
Office and Operating Supplies #310
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $11,685 $10,000 $5,505 $5,000 $5,000 (50.0%)
012 City Manager 4,830 5,000 3,341 5,000 5,000 0.0%
014 Records 8,268 8,000 7,101 8,000 8,000 0.0%
015 Financial Services 10,402 15,000 16,474 15,000 16,000 6.7%
016 Human Resources 4,663 7,000 9,281 7,000 8,500 21.4%
017 Legal 8,571 11,500 7,633 11,500 11,500 0.0%
018 Municipal Court 12,210 21,000 28,888 24,000 21,000 0.0%
019 Purchasing 6,329 6,200 6,510 6,200 6,200 0.0%
021 Environmental Planning 3,128 6,000 2,554 4,000 6,000 0.0%
022 Code Administration 13,867 9,861 10,268 9,861 9,861 0.0%
024 Indigent Defense 1,000 - 500 500 (50.0%)
031 Police 358,494 412,137 376,073 394,137 401,000 (2.7%)
032 Fire 151,741 140,715 123,575 140,715 138,000 (1.9%)
035 Pension 173 50 401 100 50 0.0%
041 Engineering 5,712 9,000 8,606 9,000 10,000 11.1%
051 City Hall Maintenance 16,123 15,880 15,500 15,880 15,880 0.0%
052 Information Systems 25,150 31,000 17,959 22,000 50,000 61.3%
054 Utility Services 5,753 6,000 4,942 3,000 4,000 (33.3%)
General Fund Total 647,098 715,343 644,610 680,893 716,491 0.2%
124 Community Development 9,225 10,100 18,212 46,500 16,840 66.7%
125 Community Relations 1,178 3,750 1,844 3,750 3,750 0.0%
131 Parks & Recreation 257,922 329,100 293,733 351,600 306,600 (6.8%)
141 Street & Traffic Operations 671,982 650,732 571,198 675,052 597,200 (8.2%)
144 Cemetery 6,444 7,000 6,591 7,000 7,000 0.0%
150 Emergency Services 26,277 25,000 22,759 25,000 25,000 0.0%
151 Public Safety Commtmications 42,613 37,000 35,400 37,000 9,000 (75.7%)
152 Police Grant 62,982 14,900 3,890 5,500 14,900 0.0%
161 Downtown Business Impr 28,845 57,048 54,089 57,048 55,000 (3.6%)
170 Tourist Promotion 75,331 65,000 69,778 65,000 67,000 3.1%
321 CBD Capital Improvement 1,000 145 1,000 1,000 0.0%
332 Fire Capital 12,553 12,000 32,978 10,000 12,000 0.0%
343 REET 2 Capital Ftmd 250,000 250,000 250,000 250,000 350,000 40.0%
421 Airport Operating 17,203 1,589 16,703 32,340 88.0%
441 Stormwater Operating 14,635 30,000 11,489 15,000 30,000 0.0%
462 Transit 13,679 18,500 15,921 18,500 98,500 432.4%
471 Refuse 45,004 46,200 50,418 54,000 92,700 100.6%
473 Wastewater Operating 390,801 437,500 366,227 433,500 287,500 (34.3%)
474 Water Operating 139,652 199,200 196,618 209,200 206,200 3.5%
475 Irrigation Operating 42,204 52,000 59,265 52,000 52,000 0.0%
513 Employees HealthBenefit 1,079 3,000 15,507 3,000 5,000 66.7%
514 Workers' Compensation 2,051 4,982 4,756 4,982 4,982 0.0%
515 Risk Management 2,790 3,500 3,005 3,500 3,500 0.0%
516 Welllness/EAP 3,537 1,700 3,844 1,700 1,700 0.0%
2014 Adopted Budget • Citywide Summaries - 37
Office and Operating Supplies #310 (continued...)
Fund/Department
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
551 Equipment Rental 18,908 23,500 16,480 16,800 18,000 (23.4%)
555 Environmental - 500 - 500 500 0.0%
560 Public Works Admin 35,341 42,230 34,042 41,030 43,030 1.9%
612 Firemen's' Relief and Pension 177 150 266 150 150 0.0%
City Total $2,802,308 $3,058,138 $2,784,653 $3,085,908 $3,057,883 (0.0%)
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
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
016 Human Resources $0 $0 $0 $0 $500 n/a
021 Environmental Planning - 220 421 600 600 172.7%
022 Code Administration 13,623 21,370 14,417 15,500 15,500 (27.5%)
031 Police 406,260 410,000 388,687 380,000 380,000 (7.3%)
032 Fire 77,119 85,500 71,805 72,500 72,500 (15.2%)
041 Engineering 6,450 9,000 4,875 6,000 6,000 (33.3%)
051 City Hall Maintenance 292 413 686 413 400 (3.0%)
052 Information Systems 916 1,500 1,440 1,000 1,000 (33.3%)
054 Utility Services 12,600 13,500 12,455 12,000 12,000 (11.1%)
General Fund Total 517,259 541,503 494,785 488,013 488,500 (9.8%)
124 Commtmity Development 7,427 10,000 7,051 11,000 9,000 (10.0%)
125 Commtmity Relations 308 453 409 453 453 0.0%
131 Parks & Recreation 63,399 60,000 62,191 60,000 60,000 0.0%
141 Street & Traffic Operations 162,808 167,343 138,596 141,000 141,000 (15.7%)
144 Cemetery 10,129 7,280 9,225 10,000 10,000 37.4%
152 Police Grants 3,183 - 1,920 2,000 2,000 n/a
421 Airport Operating - 15,200 15,240 22,240 46.3%
441 Stormwater Operating 17,145 27,830 19,179 17,000 20,000 (28.1%)
462 Transit 1,110,900 1,118,000 1,002,321 1,033,000 1,045,000 (6.5%)
471 Refuse 293,185 266,399 303,358 263,000 281,399 5.6%
473 Wastewater Operating 87,460 114,000 95,295 97,000 114,000 0.0%
474 Water Operating 49,989 51,160 53,267 51,160 51,160 0.0%
475 Irrigation Operating 17,643 18,000 16,199 18,000 18,000 0.0%
551 Equipment Rental 5,137 4,353 5,497 4,353 4,353 0.0%
560 Public Works Admin 1,310 1,925 1,186 1,925 1,925 0.0%
City Total $2,347,283 $2,403,446 $2,210,479 $2,213,144 $2,269,031 (5.6%)
38 - Citywide Summaries • 2014 Adopted Budget
Fund/Department
Professional Services #41
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $41,904 $87,000 $87,023 $87,000 $87,000 0.0%
012 City Manager 6,585 15,000 12,433 13,500 15,000 0.0%
013 State Examiner 105,946 110,000 103,729 110,000 110,000 0.0%
014 Records 9,941 13,500 18,197 25,000 20,000 48.1%
015 Financial Services 54,770 66,000 65,148 78,500 78,000 18.2%
016 Human Resources 7,344 10,400 38,157 24,900 77,900 649.0%
017 Legal 30,765 52,800 25,517 35,800 54,000 2.3%
018 Municipal Court 127,954 150,000 149,469 170,000 150,000 0.0%
020 Hearing Examiner 22,475 25,000 24,626 27,000 30,000 20.0%
021 Environmental Planning 415 75,114 65,706 75,114 1,500 (98.0%)
022 Code Administration 126,412 183,015 187,922 188,015 239,796 31.0%
024 Indigent Defense 487,601 832,500 541,656 540,000 600,000 (27.9%)
025 Economic Development 130,000 207,098 160,000 220,000 69.2%
026 Gang Free Initiative - - - 237,487 n/a
031 Police 512,557 603,000 659,218 730,049 418,000 (30.7%)
032 Fire 31,017 31,300 25,450 31,300 106,300 239.6%
035 Pension 625,766 644,700 732,690 718,250 690,700 7.1%
041 Engineering 3,000 - - - (100.0%)
051 City Hall Maintenance 759 1,000 - 1,000 1,000 0.0%
052 Information Systems 126,915 94,950 75,772 50,000 50,000 (47.3%)
054 Utility Services 148,416 155,875 229,808 210,000 164,000 5.2%
095 Intergovernmental 612 1,100 525 600 400 (63.6%)
General Fund Total 2,468,154 3,285,254 3,250,144 3,276,028 3,351,083 2.0%
123 Economic Development 78,305 95,000 101,030 95,000 280,000 194.7%
124 Commtmity Development 264,271 289,648 262,172 289,828 277,980 (4.0%)
125 Commtmity Relations 630 50,000 64,739 50,000 15,000 (70.0%)
131 Parks & Recreation 361,061 471,600 347,096 369,600 459,600 (2.5%)
141 Street & Traffic Operations 119,808 16,000 1,548 16,000 26,000 62.5%
142 Arterial Street 308 5,000 2,649 15,000 270,000 5300.0%
144 Cemetery 150 150 - 150 150 0.0%
151 Public Safety Commmications 9,446 6,500 27,652 13,900 6,500 0.0%
152 Police Grant 166,794 112,000 136,446 106,000 112,000 0.0%
161 Parking & Business Impr 118,362 195,000 190,131 195,000 180,000 (7.7%)
170 Tourist Promotion 986,857 1,000,373 997,108 1,000,373 1,036,200 3.6%
171 Capitol Theatre 232,000 232,000 232,000 232,000 232,000 0.0%
173 Tourism Promotion Area 632,725 667,000 643,696 667,000 687,000 3.0%
321 CBD Capital Improvement 9,072 150,000 157,581 150,000 20,000 (86.7%)
323 Yakima Rev Development Area 1,038,532 1,448,235 488,003 852,000 1,673,235 15.5%
333 Law & Justice Capital 143,974 65,000 12,752 39,000 65,000 0.0%
370 Convention Center Capital 75,000 3,823 5,000 80,000 6.7%
392 Cum Res for Capital Impr 394,476 237,110 733,358 672,110 250,000 5.4%
2014 Adopted Budget • Citywide Summaries - 39
Professional Services #41 (Continued...)
2012
Fund/Department Actual
2013 YTD 2013 2014 13 vs. 14
Budget 12/31/2013 Estimate Budget Budget
421 Airport Operating - 17,585 1,048 32,750 44,100 150.8%
422 Airport Capital - 143,933 143,933 - (100.0%)
441 Stormwater Operating 106,737 57,500 30,546 57,500 155,000 169.6%
442 Stormwater Capital 18,488 55,000 26,968 40,000 25,000 (54.5%)
462 Transit 964,292 1,018,000 895,549 993,000 965,000 (5.2%)
473 Wastewater Operating - 810 7,500 - n/a
474 Water Operating 99,206 93,500 36,306 86,500 148,500 58.8%
475 Irrigation Operating 46,615 35,200 12,093 35,200 35,200 0.0%
476 Sewer Construction 2,634 3,000 2,146 3,000 3,000 0.0%
477 Domestic Water Impr 222,819 100,000 51,525 100,000 100,000 0.0%
478 Wastewater Facility Project 544,217 1,480,000 1,454,426 2,080,000 1,910,000 29.1%
512 Unemployment Compensation 7,780 9,400 6,108 9,400 9,400 0.0%
513 Employees Health Benefit 572,698 484,000 891,201 664,000 666,000 37.6%
514 Workers' Compensation 145,568 201,500 172,091 172,400 204,000 1.2%
515 Risk Management 810,537 790,000 1,283,152 1,359,000 642,000 (18.7%)
516 Wellness/EAP 34,810 57,500 58,032 57,500 105,000 82.6%
551 Equipment Rental 314 1,000 200 - - (100.0%)
555 Environmental 15,867 25,000 25,000 25,000 0.0%
560 Public Works Admin 6,349 4,500 18,092 9,000 7,500 66.7%
612 Firemen's' Relief and Pension 553,307 577,000 552,171 533,150 516,500 (10.5%)
632 YAKCORPS Agency fund 172,286 431,700 437,422 431,700 576,671 33.6%
City Total $11,349,450 $13,986,188 $13,581,816 $14,884,522 $15,159,619 8.4%
Note: Per Budgeting Accounting and Reporting Systems (BARS) object code 41 Professional Serv.ces includes accounting
and auditing, engineering and architectural, computer programming, management consulting, legal, custodial cleaning,
messenger, etc.
40 - Citywide Summaries • 2014 Adopted Budget
Fund/Department
Travel & Training #43
2012 2013 YTD 2013 2014 13 Ars. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $5,773 $10,000 $8,209 $10,000 $10,000 0.0%
012 City Manager 3,891 6,000 2,629 4,000 6,000 0.0%
014 Records 2,160 4,000 1,532 4,000 4,000 0.0%
015 Financial Services 5,002 6,500 4,963 7,700 7,500 15.4%
016 Human Resources 2,269 4,100 477 4,100 5,100 24.4%
017 Legal 4,926 7,800 3,376 7,800 10,000 28.2%
018 Municipal Court 1,010 3,000 608 3,000 3,000 0.0%
019 Purchasing 3,602 4,825 885 4,825 4,000 (17.1%)
021 Environmental Planning 1,240 1,800 247 1,800 1,800 0.0%
022 Code Administration 30 1,200 177 1,200 7,500 525.0%
025 Economic Development 3,000 1,932 3,000 3,000 0.0%
031 Police 52,530 40,000 54,592 80,000 115,000 187.5%
032 Fire 6,557 14,780 3,074 14,780 14,780 0.0%
035 Police Pension 2,263 2,375 1,476 2,375 2,375 0.0%
041 Engineering 1,464 1,500 715 1,500 4,000 166.7%
051 City Hall Maintenance 465 465 465 0.0%
052 Information Systems 5,787 8,228 1,818 3,588 8,228 0.0%
054 Utility Services 1,440 1,500 - 2,000 33.3%
General Fund Total 99,944 121,073 86,709 154,133 208,748 72.4%
123 Economic Development 5,194 1,000 1,000 1,000 0.0%
124 Commtmity Development 883 1,000 137 2,500 2,500 150.0%
125 Commtmity Relations 828 1,609 156 1,609 1,609 0.0%
131 Parks &Recreation 2,811 4,200 1,953 4,200 4,200 0.0%
141 Street & Traffic Operations 3,684 3,100 1,346 3,100 3,600 16.1%
150 Emergency Services 930 930 930 0.0%
151 Public Safety Commtmications 16,063 13,000 6,659 6,000 13,000 0.0%
152 Police Grants 498 1,100 358 1,100 1,100 0.0%
170 Tourist Promotion 771 2,000 246 2,000 2,000 0.0%
421 Airport Operating 1,350 225 1,620 2,120 57.0%
441 Stormwater Operating 471 500 7 500 500 0.0%
462 Transit 6,339 9,000 5,002 10,000 10,000 11.1%
471 Refuse 907 1,045 2,287 2,287 1,045 0.0%
473 Sewer Operating 6,704 8,800 7,554 10,800 9,500 8.0%
474 Water Operating 3,634 8,900 2,519 7,000 9,400 5.6%
475 Irrigation Operating 47 1,000 101 1,000 1,000 0.0%
513 Employees Health Benefit 1,340 3,500 694 3,500 3,500 0.0%
514 Workers' Compensation 658 1,600 228 1,600 2,000 25.0%
515 Risk Management 3,497 4,000 861 4,000 4,000 0.0%
516 Wellness/EAPFtmd 804 3,000 3,000 17,500 483.3%
551 Equipment Rental 1,104 5,000 1,940 4,500 5,000 0.0%
555 Environmental 950 950 950 0.0%
560 Public Works Admin 1,092 2,600 666 2,600 2,600 0.0%
612 Firemen's Relief and Pension 1,731 2,000 923 2,000 2,000 0.0%
City Total $159,004 $202,257 $120,572 $231,929 $309,802 53.2%
2014 Adopted Budget • Citywide Summaries - 41
Fund/Department
Telephone #421
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $263 $200 $201 $150 $150 (25.0%)
012 City Manager 967 900 650 900 400 (55.6%)
014 Records 1,357 1,000 1,061 1,000 1,000 0.0%
015 Financial Services 2,925 4,000 2,283 3,000 1,350 (66.3%)
016 Human Resources 2,061 1,750 1,560 1,750 871 (50.2%)
017 Legal 2,767 3,266 2,115 3,266 1,160 (64.5%)
018 Municipal Court 2,359 2,916 1,813 2,916 1,036 (64.5%)
019 Purchasing 1,119 1,652 916 700 700 (57.6%)
021 Environmental Planning 1,522 1,866 1,579 1,866 1,500 (19.6%)
022 Code Administration 3,338 4,433 2,666 4,433 1,492 (66.3%)
031 Police 44,867 45,239 35,651 42,300 31,340 (30.7%)
032 Fire 15,763 16,161 16,426 16,161 16,492 2.0%
041 Engineering 3,132 3,966 2,433 3,966 3,200 (19.3%)
051 City Hall Maintenance 1,661 2,016 1,396 2,016 1,140 (43.5%)
052 Information Systems 12,098 5,949 10,041 5,949 12,447 109.2%
054 Utility Services 1,890 1,516 966 1,516 539 (64.4%)
General Fund Total 98,089 96,830 81,755 91,889 74,817 (22.7%)
124 Commtmity Development 5,953 5,534 8,734 8,500 8,785 58.7%
125 Commtmity Relations 1,016 1,283 780 500 456 (64.5%)
131 Parks & Recreation 10,137 11,311 16,041 11,311 17,849 57.8%
141 Street & Traffic Operations 4,815 4,500 3,253 4,500 3,671 (18.4%)
144 Cemetery 892 501 2,012 2,000 2,000 299.2%
151 Public Safety Commtmication 93,083 54,406 56,739 54,406 53,087 (2.4%)
162 Trolley 647 676 1,108 676 1,235 82.7%
170 Tourist Promotion 19,317 18,000 17,562 18,000 18,000 0.0%
421 Airport Ope rating 3,350 755 3,600 2,100 (37.3%)
462 Transit 1,078 1,000 812 1,000 820 (18.0%)
471 Refuse 16 15 30 15 15 0.0%
473 Sewer Operating 13,455 14,874 13,886 14,874 12,867 (13.5%)
474 Water Operating 2,442 1,985 3,311 1,985 3,369 69.7%
475 Irrigation Operating 178 233 135 100 83 (64.4%)
513 Employees HealthBenefit 2,319 - 1,800 n/a
551 Equipment Rental 117 150 106 150 (100.0%)
560 Public Works Admin 50,227 47,078 33,435 40,000 37,042 (21.3%)
City Total $301,464 $261,726 $242,774 $253,506 $237,996 (9.1%)
42 - Citywide Summaries • 2014 Adopted Budget
Fund/Department
Postage #422
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $657 $500 $182 $400 $500 0.0%
012 City Manager 334 450 224 300 300 (33.3%)
014 Records 755 1,500 433 1,000 1,500 0.0%
015 Financial Services 7,053 9,938 7,614 7,400 7,500 (24.5%)
016 Human Resources 426 1,310 428 1,310 1,310 0.0%
017 Legal 2,626 3,986 3,655 3,986 3,986 0.0%
018 Municipal Court 4,245 5,880 5,413 5,880 5,880 0.0%
019 Purchasing 481 1,168 303 1,168 1,168 0.0%
021 Environmental Planning 3,439 5,000 2,953 3,000 5,000 0.0%
022 Code Administration 13,969 16,746 14,372 14,000 14,000 (16.4%)
025 Economic Development - 22 - n/a
031 Police 8,891 14,000 12,145 7,500 14,000 0.0%
032 Fire 1,204 1,500 1,476 1,500 1,500 0.0%
035 Police Pension 159 100 333 200 200 100.0%
041 Engineering 240 500 219 500 250 (50.0%)
052 Information Systems 593 1,000 379 1,000 1,000 0.0%
054 Utility Services 112,617 95,400 92,181 98,000 98,000 2.7%
General Fund Total 157,693 158,978 142,331 147,144 156,094 (1.8%)
124 Commtmity Development 727 1,000 645 1,000 1,000 0.0%
125 Commtmity Relations 16 123 298 400 123 0.0%
131 Parks & Recreation 4,384 6,267 2,312 6,267 6,267 0.0%
141 Street & Traffic Operations 183 325 109 325 325 0.0%
144 Cemetery 229 409 243 409 409 0.0%
152 Police Grants 381 2,500 1,326 1,000 2,500 0.0%
421 Airport Operating 635 249 1,600 700 10.2%
441 Stormwater Operating 381 980 202 980 980 0.0%
462 Transit 1,355 1,000 2,117 2,000 1,000 0.0%
471 Refuse 2,799 5,521 3,207 5,521 5,521 0.0%
473 Wastewater Operating 433 2,090 539 2,090 2,090 0.0%
474 Water Operating 1,458 2,652 1,199 2,652 2,652 0.0%
475 Irrigation Operating 64 1,000 565 1,000 1,000 0.0%
513 Employees He a lth Be ne fit 140 500 1,733 500 2,300 360.0%
514 Workers' Compensation - 5 - n/a
516 Wellness/EAPFluid 500 33 500 500 0.0%
551 Equipment Rental 1,234 1,250 1,419 1,250 1,250 0.0%
560 Public Works Admin 677 2,098 307 1,098 2,098 0.0%
612 Firemen's Relief & Pension 233 100 386 200 200
City Total $172,387 $187,926 $159,226 $175,935 $187,007 (0.5%)
2014 Adopted Budget • Citywide Summaries - 43
Fund/Department
Cellular Phone #42C
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $6,014 $5,000 $4,436 $3,000 $4,000 (20.0%)
012 City Manager 1,522 1,800 1,650 1,500 1,000 (44.4%)
014 Records 1,369 1,000 872 1,000 681 (31.9%)
015 Financial Services 1,016 1,000 1,784 1,600 1,362 36.2%
016 Human Resources 2,131 2,400 755 1,000 681 (71.6%)
017 Legal 3,573 4,978 3,710 4,978 3,404 (31.6%)
018 Municipal Court 1,101 1,790 925 1,790 685 (61.7%)
019 Purchasing 1,906 1,600 1,273 900 681 (57.4%)
021 Environmental Planning 157 664 648 650 n/a
022 Code Administration 6,643 10,065 8,017 10,365 9,373 (6.9%)
025 Economic Development 158 1,000 667 1,000 1,000 0.0%
031 Police 81,936 85,000 86,411 65,000 75,711 (10.9%)
032 Fire 9,784 14,894 13,150 14,894 12,543 (15.8%)
041 Engineering 3,750 4,000 5,660 6,523 6,523 63.1%
051 City Hall Maintenance 873 1,152 1,041 1,152 909 (21.1%)
052 Information Systems 5,675 8,000 10,589 8,000 7,938 (0.8%)
054 Utility Services 3,432 3,634 765 1,200 1,000 (72.5%)
General Fund Total 131,039 147,313 142,369 124,550 128,141 (13.0%)
124 Commtmity Development 3,195 3,000 3,453 3,800 3,975 32.5%
125 Commtmity Relations 1,804 1,224 1,415 1,224 1,362 11.3%
131 Parks & Recreation 6,687 6,047 5,915 6,047 5,641 (6.7%)
141 Street & Traffic Operations 6,969 6,700 6,707 6,700 5,501 (17.9%)
144 Cemetery 228 476 476 476 228 (52.1%)
151 Public Safety Commtmications 1,251 5,000 2,579 2,000 2,226 (55.5%)
152 Police Grants 630 750 649 750 681 (9.2%)
421 Airport Operating 550 705 650 807 46.7%
441 Stormwater Operating 637 650 1,147 650 504 (22.5%)
462 Transit 2,488 2,913 2,619 2,913 2,271 (22.0%)
471 Refuse 680 753 1,686 1,500 7,042 835.1%
473 Sewer Operating 8,466 9,500 10,527 9,500 10,929 15.0%
474 Water Operating 4,960 7,786 6,059 7,786 5,465 (29.8%)
475 Irrigation Operating 1,267 1,500 1,604 1,500 1,141 (23.9%)
551 Equipment Rental 947 1,500 1,832 1,500 2,842 89.5%
560 Public Works Admin 1,741 4,029 2,034 3,529 2,076 (48.5%)
City Total $172,991 $199,692 $191,776 $175,076 $180,832 (9.4%)
44 - Citywide Summaries • 2014 Adopted Budget
Electricity #471
2012
Fund/Department Actual
031 Police
032 Fire
051 City Hall Maintenance
General Fund Total
$112,725
49,651
69,183
231,560
124 Community Development 4,221
125 Commtmity Relations 3,368
131 Parks & Recreation 118,554
141 Street & Traffic Operations 451,086
144 Cemetery 4,586
170 Tourist Promotion 115,301
421 Airport Ope rating
441 Stormwater Operating 190
462 Transit 4,641
473 Wastewater Operating 545,608
474 Water Operating 223,533
475 Equipment Rental 74,244
551 Irrigation Operating 586
560 Public Works Admin 82,723
City Total $1,860,201
2013 YTD 2013 2014 13 vs. 14
Budget 12/31/2013 Estimate Budget Budget
$112,677 $122,628 $109,948 $110,498 (1.9%)
51,340 49,005 51,340 51,340 0.0%
66,673 70,696 70,000 70,000 5.0%
230,690 242,329 231,288 231,838 0.5%
4,476 4,518 4,476 4,976 11.2%
5,036 3,465 5,036 5,036 0.0%
109,674 114,921 109,674 109,674 0.0%
453,200 455,795 453,200 453,200 0.0%
5,075 4,352 5,075 5,075 0.0%
118,000 124,853 123,000 123,000 4.2%
74,000 - 74,000 78,000 5.4%
400 3,261 2,200 3,500 775.0%
5,746 4,398 5,750 5,750 0.1%
638,520 588,256 638,520 638,520 0.0%
228,375 371,222 275,000 300,000 31.4%
83,424 75,831 80,000 83,000 (0.5%)
- 1,284 1,200 1,200 n/a
89,523 83,126 89,523 89,523 0.0%
$2,046,140 $2,077,610 $2,097,942 $2,132,292 4.2%
Natural Gas #472
2012
Fund/Department Actual
031 Police $33,520
032 Fire 24,345
051 City Hall Maintenance 9,471
General Fund Total 67,336
125 Commtmity Relations 1,310
131 Parks & Recreation 36,149
144 Cemetery 852
170 Tourist Promotion 23,656
421 Airport Ope rating
462 Transit 481
473 Sewer Operating 11,286
560 Public Works Admin 98,085
City Total $239,156
2013 YTD 2013 2014 13 vs. 14
Budget 12/31/2013 Estimate Budget Budget
$49,970 $33,863 $49,970 $47,472 (5.0%)
34,844 23,084 33,305 31,840 (8.6%)
19,616 6,832 10,000 15,000 (23.5%)
104,430 63,779 93,275 94,311 (9.7%)
1,564 1,460 1,564 1,485 (5.0%)
52,848 38,142 46,948 50,206 (5.0%)
1,045 977 1,045 993 (5.0%)
42,000 19,116 37,000 35,150 (16.3%)
3,400 - 2,000 5,000 47.1%
1,561 556 1,575 1,490 (4.6%)
15,500 27,685 35,500 34,975 125.6%
109,250 83,688 109,250 103,788 (5.0%)
$331,598 $235,405 $328,157 $327,398 (1.3%)
2014 Adopted Budget • Citywide Summaries - 45
Fund/Department
Miscellaneous #490
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
011 City Council $67,237 $69,000 $70,848 $67,000 $69,350 0.5%
012 City Manager 22,038 9,000 6,914 7,000 8,000 (11.1%)
014 Records 189,958 124,800 86,970 88,026 195,000 56.3%
015 Financial Services 26,127 30,000 31,297 29,470 30,200 0.7%
016 Human Resources 7,511 7,650 8,348 7,650 15,600 103.9%
017 Legal 30,782 34,095 31,078 35,595 37,595 10.3%
018 Mimicipal Court 20,815 21,000 20,169 21,700 21,000 0.0%
019 Purchasing 12,425 12,700 7,834 11,500 10,500 (17.3%)
020 Hearing Examiner 1,000 500 1,000 0.0%
021 Environmental Planning 5,666 10,750 10,429 13,415 12,100 12.6%
022 Code Administration 36,038 44,700 67,801 42,771 42,500 (4.9%)
025 Economic Development 3,000 4,131 4,000 3,000 0.0%
026 Gang Free Initiative - 7,000 n/a
031 Police 149,391 174,300 144,548 107,300 174,300 0.0%
032 Fire 31,798 31,800 30,137 31,800 32,900 3.5%
035 Pension 875 1,000 651 1,000 1,000 0.0%
041 Engineering 9,987 7,750 3,359 8,000 8,300 7.1%
051 City Hall Maintenance 990 1,000 693 1,000 1,000 0.0%
052 Information Systems 6,816 5,350 9,415 5,350 5,350 0.0%
054 Utility Services 42,658 20,056 10,025 13,500 18,500 (7.8%)
095 Intergovernmental 43,263 63,983 63,983 63,983 43,345 (32.3%)
097 Nonrecurring Expenses (730,000) (950,000) 30.1%
General Fund Total 704,375 (57,066) 608,631 560,560 (212,460) 272.3%
123 Economic Development 764 - 1 n/a
124 Community Development 19,986 16,720 4,810 11,900 11,900 (28.8%)
125 Community Relations 2,733 4,550 3,636 5,050 5,050 11.0%
131 Parks & Recreation 17,261 23,225 23,218 23,225 23,225 0.0%
141 Street & Traffic Operations 10,014 10,000 8,573 10,000 20,600 106.0%
144 Cemetery 745 1,250 1,004 1,250 1,250 0.0%
150 Emergency Services 534 1,000 371 1,000 1,000 0.0%
151 Public Safety Communications 23,560 24,000 26,804 24,500 24,000 0.0%
152 Police Grants 2,920 2,250 1,659 2,250 3,250 44.4%
163 Front Street Business Impr 1,533 5,000 6,368 5,000 9,000 80.0%
170 Tourist Promotion 3,682 8,000 9,464 7,860 8,000 0.0%
172 Public Facilities District - Cony Center 12,685 15,000 12,772 15,000 15,000 0.0%
174 Public Facilities District - Capitol Theatre 12,685 12,000 12,772 12,000 12,000 0.0%
321 CBD Capital Improvement 1,545 - 2,340 2,700 n/a
421 Airport Operating 15,200 749 16,550 16,600 9.2%
441 Stormwater Operating 1,679 6,200 817 6,200 6,200 0.0%
462 Transit 53,801 95,500 67,560 73,200 95,500 0.0%
471 Refuse 17,974 9,406 3,589 8,442 13,650 45.1%
473 Wastewater Operating 30,641 42,700 30,971 47,200 80,500 88.5%
474 Water Operating 40,650 60,300 55,431 63,246 75,800 25.7%
475 Irrigation Operating 13,859 17,000 20,579 20,800 22,500 32.4%
46 - Citywide Summaries • 2014 Adopted Budget
Miscellaneous #490 (Continued...)
Fund/Department
2012 2013 YTD 2013
Actual Budget 12/31/2013 Estimate
513 Employees He a 1th Be ne fit 5,136 5,900 4,423 5,900
514 Workers' Compensation 1,624 4,600 2,024 4,600
515 Risk Management 238,585 915,500 249,818 215,500
516 Wellness/EAP 6,728 6,000 17,082 6,000
551 Equipment Rental 4,551 5,961 5,350 6,361
555 Environmental - 101,500 44 101,500
560 Public Works Admin 2,889 14,600 5,283 8,100
612 Firemen's Relief and Pension 625 20,700 401 20,700
City Total $1,233,763 $1,386,996 $1,186,547 $1,286,594
2014 13 vs. 14
Budget Budget
6,400 8.5%
4,600 0.0%
265,500 (71.0%)
11,900 98.3%
6,361 6.7%
101,500 0.0%
17,100 17.1%
50,700 144.9%
$696,626 (49.8%)
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
2012 2013 YTD 2013
Actual Budget 12/31/2013 Estimate
016 Human Resources $0 $0 $0 $0
021 Environmental Planning 411 1,735 1,735 1,740
022 Code Administration 12,183 12,578 12,578 12,578
041 Engineering 4,114 4,849 4,849 4,849
051 City Hall Maintenance 199 897 897 897
052 Information Systems 467 320 320 320
054 Utility Services 11,803 8,410 8,410 8,410
General Fund Total 29,177 28,789 28,789 28,794
124 Community Development 10,000 5,214 5,214 5,214
125 Community Relations 2,004 2,004 2,004
131 Parks & Recreation 106,964 127,538 127,538 127,538
141 Street & Traffic Operations 432,432 388,831 388,831 388,831
144 Cemetery 10,781 3,761 3,761 3,761
441 Stormwater Operating 21,646 32,668 32,668 32,668
462 Transit 545,798 580,069 580,069 580,069
471 Refuse 406,494 441,383 441,383 441,383
473 Wastewater Operating 102,599 85,902 85,902 85,902
474 Water Operating 80,256 83,031 83,031 83,031
475 Irrigation Operating 17,094 9,418 9,418 9,418
551 Equipment Rental 14,146 16,620 16,620 16,620
560 Public Works Admin 10,488 7,572 7,572 7,572
City Total $1,787,875 $1,812,800 $1,812,800 $1,812,805
2014 13 vs. 14
Budget Budget
$500 n/a
1,458 (16.0%)
10,817 (14.0%)
4,563 (5.9%)
1,888 110.5%
366 14.4%
6,479 (23.0%)
26,071 (9.4%)
2,580 (50.5%)
632 (68.5%)
104,017 (18.4%)
313,293 (19.4%)
15,635 315.7%
50,936 55.9%
703,728 21.3%
373,963 (15.3%)
100,270 16.7%
98,524 18.7%
18,625 97.8%
13,003 (21.8%)
9,626 27.1%
$1,830,903 1.0%
2014 Adopted Budget • Citywide Summaries - 47
Equipment Rental/Replacement #952
Fund/Department
2012 2013 YTD 2013 2014 13 vs. 14
Actual Budget 12/31/2013 Estimate Budget Budget
022 Code Administration $1,416 $1,416 $1,416 $1,416 $1,416 0.0%
031 Police 208,000 60,000 60,000 60,000 (100.0%)
032 Fire 150,000 - - n/a
041 Engineering 7,980 7,980 7,980 7,980 7,980 0.0%
054 Utility Services 7,000 2,000 2,000 2,000 2,000 0.0%
General Fund Total 374,396 71,396 71,396 71,396 11,396 (84.0%)
125 Community Relations 2,565 2,565 2,565 2,565 2,565 0.0%
131 Parks & Recreation 8,000 8,000 8,000 8,000 60,000 650.0%
141 Street & Traffic Operations 175,000 250,000 250,000 251,900 250,000 0.0%
150 Emergency Services 100,000 75,000 75,000 75,000 100,000 33.3%
333 Law and Justice Capital 408,000 300,000 233,321 300,000 (100.0%)
441 Stormwater Operating 60,000 60,000 60,000 60,000 60,000 0.0%
471 Refuse 670,000 600,000 600,000 600,000 630,000 5.0%
473 Sewer Operating 198,481 198,481 198,481 198,481 198,481 0.0%
474 Water Operating 134,400 140,400 140,400 140,400 140,400 0.0%
475 Irrigation Operating 20,000 20,000 20,000 20,000 20,000 0.0%
551 Equipment Rental 11,866 11,866 11,866 11,866 11,866 0.0%
560 Public Works Admin 15,000 15,000 15,000 15,000 15,000 0.0%
City Total $2,177,708 $1,752,708 $1,686,029 $1,754,608 $1,499,708 (14.4%)
48 - Citywide Summaries • 2014 Adopted Budget
Fund/Department
Liability Insurance #960
2012 2013 YTD 2013 2014 13 Ars. 14
Actual Budget 12/31/2013 Estimate Budget Budget
015 Financial Services $14,863 $15,903 $35,903 $15,903 $17,016 7.0%
022 Code Administration 1,497 1,601 1,601 1,601 1,714 7.1%
031 Police 524,168 346,860 376,860 346,860 371,140 7.0%
032 Fire 117,125 125,324 167,324 125,324 134,097 7.0%
041 Engineering 10,760 11,513 11,513 11,513 12,319 7.0%
051 City Hall Maintenance 100,257 107,275 109,275 107,275 114,784 7.0%
054 Utility Services 2,994 3,204 28,204 3,204 3,428 7.0%
General Fund Total 771,664 611,680 730,681 611,680 654,498 7.0%
124 Community Development 20,000 12,000 12,000 12,000 12,000 0.0%
125 Community Relations 5,119 4,943 4,943 4,943 5,289 7.0%
131 Parks & Recreation 124,077 124,630 152,130 124,630 133,354 7.0%
141 Street & Traffic Operations 130,201 139,315 209,315 139,315 149,067 7.0%
144 Cemetery 6,949 7,435 7,435 7,435 7,955 7.0%
150 Emergency Services 25,913 24,410 24,410 24,410 26,119 7.0%
151 Public Safety Communications 25,887 27,699 27,699 27,699 29,638 7.0%
170 Tourist Promotion 25,444 27,225 27,225 27,225 29,131 7.0%
171 Capitol Theatre 29,400 31,458 31,458 31,458 33,660 7.0%
441 Stormwater Operating 49,520 48,492 63,492 48,492 51,887 7.0%
462 Transit 398,811 417,873 417,873 417,873 313,600 (25.0%)
471 Refuse 119,684 121,321 121,321 121,321 129,813 7.0%
473 Wastewater Operating 762,850 790,569 874,569 790,569 845,909 7.0%
474 Water Operating 241,954 249,261 249,261 249,261 266,709 7.0%
475 Irrigation Operating 66,216 68,711 73,811 68,711 73,521 7.0%
560 Public Works Admin 40,741 42,523 44,523 42,523 45,500 7.0%
City Total $2,844,430 $2,749,545 $3,072,145 $2,749,545 $2,807,650 2.1%
2014 Adopted Budget • Citywide Summaries - 49
General Fund Resource Comparison
Actual
Receipts
2012
Amended Actual
Budget Receipts
2013 2013
Adopted 14 vs 13
Budget Budget Est
2014 Change
Taxes
Real and Personal Property Tax $9,935,939 $10,016,000 $10,195,969 $11,178,000 9.6%
Criminal Justice Sales Tax .1% 851,436 1,000,000 1,065,356 1,090,000 2.3%
Criminal Justice Sales Tax .3% 1,645,572 1,747,000 1,856,855 1,880,000 1.2%
Retail Sales & Use Tax 13,494,844 14,000,000 14,462,963 14,820,000 2.5%
Franchise Fees - Nob Hill Water Association 56,145 50,000 56,645 56,000 (1.1%)
Utility Tax
Pacific Power & Light 4,166,383 4,265,000 4,327,470 4,265,000 (1.4%)
Nob Hill Water Association 523,092 520,000 569,972 540,000 (5.3%)
Natural Gas 1,026,048 1,020,000 965,656 890,000 (7.8%)
Valley Disposal 504,053 420,000 516,282 510,000 (1.2%)
Cable TV Utility Tax - - - 500,000 n/a
Cellular Telephone 1,384,239 1,300,000 1,188,138 1,300,000 9.4%
Telephone 702,492 815,000 840,086 815,000 (3.0%)
City Water Utility 1,661,565 1,550,000 1,636,243 1,664,000 1.7%
City Wastewater Utility 3,508,656 3,650,000 3,665,226 3,832,500 4.6%
City of Yakima Refuse 766,375 820,000 823,579 830,000 0.8%
City Stormwater 129,962 120,000 129,977 130,000 0.0%
Total Utility Tax 14,372,865 14,480,000 14,662,629 15,276,500 4.2%
Business License Tax 500,786 510,000 561,095 510,000 (9.1%)
Gambling Excise Tax 852,243 867,500 835,613 881,500 5.5%
Abatement Charges/Appeals 24,707 15,000 50,736 25,000 (50.7%)
Leasehold Excise Tax 8,598 4,000 14,827 4,000 (73.0%)
Total Taxes 41,743,135 42,689,500 43,762,688 45,721,000 4.5%
Licenses and Permits
Regulatory Business Licenses 23,803 20,000 26,585 24,000 (9.7%)
Amusements 2,710 3,200 2,405 3,200 33.1%
Penalties on Business Licenses 6,525 4,500 5,353 6,000 12.1%
Gun Permits 27,188 17,000 25,358 28,000 10.4%
Building Permits 628,276 530,000 541,502 530,000 (2.1%)
Fire Code Permits 24,108 13,000 33,420 24,000 (28.2%)
Mechanical Permits 52,759 35,000 54,558 45,000 (17.5%)
Plumbing Permits 79,248 65,000 64,429 65,000 0.9%
Sign Permits 14,355 8,000 9,954 8,000 (19.6%)
Code Infraction Penalties 438 - 161 n/a
Miscellaneous Permits (50) - 150 n/a
Environmental Impact Permits 8,215 8,000 6,095 8,000 31.3%
Dog Licenses 20,622 24,000 25,641 24,000 (6.4%)
Dog License Penalties 560 - 5,090 n/a
Right -of -Way Use Permits 3,525 4,000 17,049 4,000 (76.5%)
Total Licenses and Permits 892,282 731,700 817,750 769,200 (5.9%)
50 - Citywide Summaries • 2014 Adopted Budget
Actual
Receipts
2012
Amended Actual
Budget Receipts
2013 2013
Adopted 14 vs 13
Budget Budget Est
2014 Change
Intergovernmental Revenue
Great Grant (Gang Resistance 6,000 (100.0%)
Criminal Alien Grant 12,059 20,000 n/a
Gang Resistance Pass Thru Juvenile Justice 16,500 (100.0%)
Police Public Defense Grant 150,000 145,000 156,600 150,000 (4.2%)
Shoreline Master Program Grant 11,386 58,614 52,358 (100.0%)
Traffic Safety Commission 46,661 40,000 50,506 45,000 (10.9%)
Criminal Justice - High Crime 304,694 290,000 344,481 344,000 (0.1%)
Criminal Justice - Population/Violent Crime 98,419 95,000 105,592 107,000 1.3%
Criminal Justice - Special Programs 62,163 56,000 61,893 62,800 1.5%
MVET/DUI Payment 17,129 17,000 16,702 17,000 1.8%
Judicial Salary Contribution 45,264 45,000 45,588 45,000 (1.3%)
Liquor Excise Tax 337,490 77,000 61,584 195,000 216.6%
Liquor Board Profits 914,014 800,000 826,357 829,500 0.4%
Housing In -Lieu Tax 6,329 6,760 6,329 6,330 0.0%
DNR In -Lieu Tax 235 247 n/a
Police Protection Fairgrounds 10,000 10,000 10,000 n/a
Resource Officers 457,839 640,000 599,161 678,311 13.2%
Yakima Hsg Authority Law Enforcement 20,000 58,840 26,280 n/a
Selah Jail Contract 1,025 1,500 3,500 5,000 42.9%
Union Gap Jail Contract 19,375 5,000 6,772 (100.0%)
YPD Overtime Reimbursement 15,310 5,576 10,000 79.3%
Violent Crimes Task Force 5,609 1,000 (82.2%)
Personnel Training services 5,100 5,000 (2.0%)
Fire Investigator Services 664 500 500 n/a
Information Technical Services 67,600 n/a
Union Gap Electronics 9,410 n/a
Fire Training Center 2,389 2,400 2,000 2,400 20.0%
Fire Training Services 8,110 8,000 8,245 8,000 (3.0%)
Computer System Services 24,000 24,000 24,000 24,000 0.0%
Purchasing Services (County) 297,631 270,105 246,057 259,700 5.5%
Total Intergovernmental Revenue 2,862,186 2,670,719 2,683,037 2,882,551 7.4%
2014 Adopted Budget • Citywide Summaries - 51
Actual
Receipts
2012
Amended Actual
Budget Receipts
2013 2013
Adopted 14 vs 13
Budget Budget Est
2014 Change
Charges for Services
Accident Reports - Police 7,432 7,500 7,585 7,500 (1.1%)
Fingerprints 18,641 14,000 22,398 18,000 (19.6%)
Miscellaneous Police Services 985 1,000 1,273 1,000 (21.4%)
Verification Letters 5,751 5,000 5,213 5,000 (4.1%)
Vending Machine Revenue - Jail 16,300 19,000 15,807 16,500 4.4%
Photostat - Fire - 500 - n/a
Sale of Maps - Codes 249 750 351 500 42.5%
Examinations - Codes 85 80 110 80 (27.3%)
Sale of Maps & Publications - Planning - 1,000 - 500 n/a
Sale of Plans & Specifications - Engineering 1,840 2,000 885 2,000 126.0%
Engineering OUAFees 124 1,200 803 500 (37.7%)
Sale of Publications -- Licensing 233 500 116 200 72.4%
Sale of Codes and Publications - Clerk 82 150 79 90 13.9%
City Jail Inmate - Medical Cost Sharing 68 - 162 (100.0%)
Other Police Services 388 - 29,209 12,000 (58.9%)
Electronics - Maintenance - - - 100 n/a
Home Detention Charges - Police 137,218 145,000 136,053 145,000 6.6%
Street and Curb Permits 18,800 8,000 16,360 150,000 816.9%
Selah - Inspection Fees - - 1,015 (100.0%)
Abatement Charges/Appeals 10,553 10,000 8,043 10,000 24.3%
Dog Impound Fine 2,250 2,000 3,238 2,000 (38.2%)
Engineering (Contractors) 78,906 160,000 77,113 160,000 107.5%
Wastewater Connection Charges 6,375 7,800 6,500 7,800 20.0%
Plan Checking Fees 361,587 300,000 289,128 300,000 3.8%
Zoning and Subdivision Fees 34,862 45,000 24,945 35,000 40.3%
Electronics - Maintenance Inside - - - 21,126 n/a
Codes Services - Interftuld 50,000 30,000 50,000 50,000 0.0%
Engineering (City Projects) 498,868 550,000 439,658 700,000 59.2%
Interftuld Charges - Data Processing 50,000 70,000 70,000 90,000 28.6%
Interftuld Charges -Customer Services 1,103,934 1,325,000 1,313,058 1,321,000 0.6%
Print Shop Revenues 108,980 90,000 73,821 90,000 21.9%
City Services 2,162,455 2,400,000 2,372,747 2,660,718 12.1%
Total Charges for Services 4,676,966 5,195,480 4,965,670 5,806,614 16.9%
52 - Citywide Summaries • 2014 Adopted Budget
Fines & Forfeitures
Mtmicipal Court Infraction Penalties
Parking Infraction Penalties
Mtmicipa l Court DWI Pe na ltie s
Mtmicipal Court Criminal Traffic
Mimicipa1 Court non-Tra ffic Misdemeanors
Mtmicipal Court Recoupments
Dog Citations
Total Fines and Forfeitures
Miscellaneous Revenue
Income From Investments
Interest on Sales Tax
Public Safety Comm/Lease Rent
Lease/Rental (Race St)
Concession Revenue
Parking Permits
Property Rental
Great Program-Donation/Contribution - Police
Donations & Contributions (Dogs) Police
Donations & Contributions - Fire
Contributions - Art Commission
Misc Revenue Police
Uncla ime d Monie s
Re cycling
Other Miscellaneous Revenue
Total Miscellaneous Revenue
Non -Revenues
Sale of Fixed Assets
Clearing Fund
Operating Transfers In
Total Miscellaneous Revenue
Total Revenue
Beginning Unencumbered Balance
Total Resources
Actual
Receipts
2012
926,925
50,438
100,095
136,509
135,442
163,068
1,512,477
309,075
6,023
75
2,294
300
3,617
51
150
7,000
1,355
20,677
350,617
16
40,000
40,016
52,077,679
8,440,130
$60,517,809
Amended Actual
Budget Receipts
2013 2013
890,000 1,027,200
85,000 57,558
90,000 113,553
145,000 152,945
115,000 86,811
230,000 164,839
232
1,555,000 1,603,138
250,000 100,906
7,000 3,130
150
300
4,000
29,400
8,167
130
300
755
188
1,500
3,600
12
529
21,974
290,850 141,191
40,000
47
25,480
40,000 25,527
53,173,249
9,182,140
53,999,001
9,182,140
62,355,389 $63,181,141
Adopted 14 vs 13
Budget Budget Est
2014 Change
990,000
100,000
90,000
145,000
115,000
230,000
1,670,000
(3.6%)
73.7%
(20.7%)
(5.2%)
32.5%
39.5%
(100.0%)
4.2%
265,000 162.6%
4,000 27.8%
9,828 n/a
n/a
15,000 83.7%
150 15.4%
300 0.0%
(100.0%)
n/a
n/a
(100.0%)
4,800 33.3%
4,000 n/a
(100.0%)
29,400 33.8%
332,478 135.5%
(100.0%)
(100.0%)
n/a
(100.0%)
57,181,843 5.9%
9,245,322 0.7%
$66,427,165 5.1%
2014 Adopted Budget • Citywide Summaries - 53
54 — Citywide Summaries • 2014 Adopted Budget
Budget by Department
C. PRICE
Assistant to the City
Manager
CITY OF YAKIMA
2014 Organizational Chart
J
CITY COUNCIL
T. O'ROURKE
City Manager
K. OLWELL
Municipal Court
Presiding Judge
J. CUTTER
Legal
City Attorney
H. HARVEY
Sr. Asst. City
Attorney
Risk Management
C. MARTINEZ
Sr. Asst. City
Attorney
Prosecution
M. KUNKLER
Sr. Asst. City
Attorney 41
CIVIL SERVICE
Commission &
Examiner
C. EPPERSON
Finance & Budget
Director
T. LEWIS
Fin. Services Manager
S. OWNBY
Purchasing Manager
J. DEAN
Acting Utility Svcs.
Manager
C. MATTIA
Human
Resources
S.OSGUTHORPE
Community
Development
Director
J. CARUSO
Code Admin.
Manager
A. MATTHEWS
ONDS Manager
J. PETERS
Supervising Planner
S. HAWKINS
Economic
Development
D. RIZZI
Police
Chief
J. SCHNEIDER
Captain
R. LIGHT
Captain
G. COPELAND
Captain
Public Safety
Communications
R. BEEHLER
Communications &
Public Affairs Director
D. WILLSON
Fire
Chief
B. STEWART
Deputy Chief
M. SOPTICH
Deputy Chief
VACANT
Communications
Manager
W. WANTLAND
Information Technology
Manager
R. PETERSON
Air Terminal
Manager
K. YALOVICH
Security
J. VERA-
RODRIGUEZ
Airfield Maintenance
1
J. POLINA
Building
Maintenance
J. DAVENPOR
Strategic Project
Manager
D. COOK
Utilities &
Engineering
Director
-41
D. MAYO
City Engineer
D. BROWN
Water & Irrigation
S. WILLSON 1.11
Acting Wastewater &
ii..Stormwater
III 1
MI
S SCHAFER
Acting Public
Works Director
K. WILKINSON
Parks & Recreation
J. ROSENLUND
Streets & Traffic
K. MEHIN
Transit
L. ZAMMARCHI
Refuse & Recycling
R. WONNER
Fleet & Facilities
I S. CLAAR-TEE
City
Clerk
I VACANT
Gang Free Initiative
Manager
City Administration
Department Fund
City Council 011
City Management 012
Records / City Clerk 014
Human Resources 016
Unemployment Compensation Reserve 512
Employees Health Benefit Reserve 513
Workers Compensation Reserve 514
Wellness / Employee Assistance Program 516
Indigent Defense 024
Economic Development 025
Economic Development Fund 123
Gang Free Initiative 026
Information Technology 052
Community Relations 125
Downtown Yakima Business Improvement District 161
CBD Capital Improvement 321
Trolley 162
Front Street Business Improvement Area 163
Yakima Revenue Development Area 323
Convention Center / Tourist Promotion 170
Convention Center / Tourism Promotion Area 173
Convention Center / Capital Improvement 370
Capitol Theatre 171
Capitol Theatre / Construction 322
C. PRICE
Assistant to the City
Manager
CITY ADMINISTRATION
2014 Budgeted Staffing Levels
•
T. O'ROURKE
City Manager
42.50 Positions
■
I VACANT
Gang Free Initiative
Manager
I
J. DAVENPORT
Strategic Project Manager
IVIL SERVICE
COMMISSION
C. MATTIA
Human Resources
Manager
HUMAN
RESOURCES
5.60 Positions
Recruitment & Testing
Employee Orientation
Records Maintenance
Collective Bargaining
Support • Administration
Charter, Police and Fire
Civil Service
Health Insurance Plan
Workers' Compensation
Retirement System
Unemployment Benefits
ICMA Deferred
Compensation
Benefit Program • FTA /
\OT Random Drug Testing
CIVIL SERVICE
EXAMINER
S. HAWKINS
Economic
Development Manager
ECONOMIC
DEVELOPMENT
1111 S. CAFFERY
Capitol Theatre
Executive Director
J. COOPER
Yakima Valley Visitors &
Convention Bureau
President & CEO
C. UPTON
General Manager
Convention Center
R. BEEHLER
Communications &
Public Affairs Director
COMMUNITY
RELATIONS
111 4.00 Positions
Marketing
Media Relations
Community Outreach
Communications Training
Administration
Yakima Public Affairs
Channel (Y -PAC)
Yakima Community
Television (YCTV)
Telecommunications
Cable TV
Franchises
W. WANTLAND
Information Technology
Manager
INFO/TECH
SERVICES
22.00 Positions
Operate Centralized
Computer & Data
Communications Systems
Analyze, Design,
Program &
Implement New
Computer Software
Applications Systems
Maintain & Enhance
Existing Application
Systems
Hardware and Equipment
Mapping and GIS
High Volume Printing
Copying
Document &
Bindery Services
S. CLAAR-TEE
City
Clerk
RECORDS
DIVISION
3.00 Positions
City Council Clerk
Agenda Preparation and
Council Minutes
Transcription
Central Records
Depository
Recorder for Various
Advisory Boards and
Commissions
Voter Registration
Public / Customer Service /
Inquiry
City-wide Records
Management
CITY ADMINISTRATION
2014 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
2013 2014
2012 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
2014 Adopted Budget • City Administration -1
BUDGET SUMMARY
Dept 011 City Council (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
611 Legislation $236,321 $284,751 $237,674 $275,801 $282,075 99.1% 102.3%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $95,100 $95,100 $72,175 $95,100 $95,100 100.0% 33.7%
200 Personnel Benefits 7,688 7,701 5,830 7,701 7,700 100.0% 2.7%
Sub -Total Salaries & Benefits 102,788 102,801 78,005 102,801 102,800 100.0% 36.4%
300 Supplies 11,685 10,250 3,036 5,250 5,250 51.2% 1.9%
400 Other Services/Charges 121,848 171,700 156,632 167,750 174,025 101.4% 61.7%
Total Expenditures $236,321 $284,751 $237,673 $275,801 $282,075 99.1% 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 the City survey and professional
services for the Olympia lobbyist.
Account 490 Miscellaneous - The majority of this line item is for membership dues for the
Association of Washington Cities.
2 - City Administration • 2014 Adopted Budget
SU - 611 Legislation
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
110 Salaries and Wages $95,100 $95,100 $72,175 $95,100 $95,100 100.0% 100.0%
200 Personnel Benefits 7,688 7,701 5,830 7,701 7,700 100.0% 100.0%
300 Supplies
310 Office/Oper Supplies 11,685 10,000 3,036 5,000 5,000 50.0% 100.0%
350 Small Tools & Equip 0 250 0 250 250 100.0% 100.0%
Total 11,685 10,250 3,036 5,250 5,250 51.2% 100.0%
400 Other Services/Charges
410 Professional Services 41,904 87,000 71,023 87,000 87,000 100.0% 100.0%
420 Communications 6,934 5,700 9,547 3,750 7,675 134.6% 204.7%
430 Trans/Training 5,773 10,000 8,209 10,000 10,000 100.0% 100.0%
490 Miscellaneous 67,237 69,000 67,853 67,000 69,350 100.5% 103.5%
Total 121,848 171,700 156,632 167,750 174,025 101.4% 103.7%
Total Expenditures - SU 611 $236,321 $284,751 $237,673 $275,801 $282,075 99.1% 102.3%
2014 Adopted Budget • City Administration - 3
CITY ADMINISTRATION
2014 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
2013 2014
Class 2012 Amended Proposed
Code Position Title Actual Budget Budget
1110 City Manager 1.00 1.00 1.00
1331 Admin Assistant to the City Manager
Total Personnel
BUDGET SUMMARY
1.00 1.00 1.00
2.00 2.00 2.00
Dept 012 City Manager (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
621 City Management $357,542 $366,555 $273,149 $371,626 $372,684 101.7% 100.3%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $257,516 $258,477 $199,226 $266,877 $268,345 103.8% 72.0%
200 Personnel Benefits 59,859 69,929 54,371 70,949 68,140 97.4% 18.3%
Sub -Total Salaries & Benefits 317,375 328,406 253,597 337,826 336,485 102.5% 90.3%
300 Supplies 4,830 5,000 2,246 5,000 5,000 100.0% 1.3%
400 Other Services/Charges 35,336 33,150 17,307 28,800 31,200 94.1% 8.4%
Total Expenditures $357,541 $366,556 $273,150 $371,626 $372,685 101.7% 100.0%
4 - City Administration • 2014 Adopted Budget
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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 621 City Management Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $219,601 $253,677 $189,241 $253,677 $260,545 102.7% 102.7%
120 Overtime 2,679 0 0 0 0 n/a n/a
130 Special Pay 4,200 4,800 4,600 5,800 4,800 100.0% 82.8%
140 Retire/Term Ca shout 31,036 0 5,385 7,400 3,000 n/a 40.5%
Total 257,516 258,477 199,226 266,877 268,345 103.8% 100.6%
200 Personnel Benefits 59,859 69,929 54,371 70,949 68,140 97.4% 96.0%
310 Office/Oper Supplies 4,830 5,000 2,246 5,000 5,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 6,585 15,000 6,771 13,500 15,000 100.0% 111.1%
420 Communications 2,823 3,150 3,356 4,300 2,200 69.8% 51.2%
430 Trans/Training 3,891 6,000 2,629 4,000 6,000 100.0% 150.0%
490 Miscellaneous 22,038 9,000 4,551 7,000 8,000 88.9% 114.3%
Total 35,337 33,150 17,307 28,800 31,200 94.1% 108.3%
Total Expenditures - SU 621 $357,542 $366,556 $273,150 $371,626 $372,685 101.7% 100.3%
2014 Adopted Budget • City Administration - 5
CITY ADMINISTRATION
2014 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 and the Deputy
City Clerk serves as the Fire and Police Pension Secretary.
The service units in this division are:
Service Unit 611— Legislation
Service Unit 625 — Records
PERFORMANCE STATISTICS
Legislation
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Council Meetings (Regular, Special, Adjourned & Exec. Session)
47
36
39
Legislation Adopted (Resolution and Ordinance)
228
306
284
Legal Publications
83
84
68
Contracts Processed
116
230
250
Records
Formal Public Disclosure Requests (excluding police & fire)
486
569
617
Oaths of Office administered
21
32
31
Bid openings
39
45
52
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 • 2014 Adopted Budget
2013 2014
2012 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
611 Legislation $154,628 $156,719 $115,816 $166,451 $167,068 106.6% 100.4%
625 Records 365,874 304,351 224,759 288,728 396,853 130.4% 137.4%
Total Expenditures $520,502 $461,070 $340,575 $455,179 $563,921 122.3% 123.9%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $205,337 $201,752 $169,636 $235,041 $239,772 118.8% 42.5%
200 Personnel Benefits 91,719 73,818 56,083 73,974 76,273 103.3% 13.5%
Sub -Total Salaries & Benefits 297,056 275,570 225,719 309,015 316,045 114.7% 56.0%
300 Supplies 10,081 9,200 4,370 9,200 9,200 100.0% 1.6%
400 Other Services/Charges 213,365 176,300 110,486 136,963 238,677 135.4% 42.3%
Total Expenditures $520,502 $461,070 $340,575 $455,178 $563,922 122.3% 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.
2014 Adopted Budget • City Administration - 7
SU - 611 Legislation
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $80,673 $82,183 $68,246 $94,434 $98,501 119.9% 104.3%
120 Overtime 873 2,000 529 1,500 1,500 75.0% 100.0%
130 Special Pay 2 0 651 650 0 n/a 0.0%
140 Retire/Term Ca shout 10,624 0 1,369 1,330 1,330 n/a 100.0%
Total 92,172 84,183 70,795 97,914 101,331 120.4% 103.5%
200 Personnel Benefits 41,822 28,537 22,638 28,537 30,237 106.0% 106.0%
310 Office/Oper Supplies 3,421 2,500 2,170 2,500 2,500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 7,959 8,500 15,057 20,000 15,000 176.5% 75.0%
420 Communications 708 1,000 77 500 1,000 100.0% 200.0%
430 Trans/Training 495 1,000 0 1,000 1,000 100.0% 100.0%
440 Advertising 7,825 30,000 5,061 15,000 15,000 50.0% 100.0%
490 Miscellaneous 226 1,000 17 1,000 1,000 100.0% 100.0%
Total 17,213 41,500 20,212 37,500 33,000 79.5% 88.0%
Total Expenditures - SU 611 $154,628 $156,720 $115,815 $166,451 $167,068 106.6% 100.4%
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 cost $83,000 in 2013. 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.
8 - City Administration • 2014 Adopted Budget
SU - 625 Records
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $101,666 $117,019 $94,944 $132,303 $135,610 115.9% 102.5%
120 Overtime 873 550 536 1,500 1,500 272.7% 100.0%
130 Special Pay 3 0 1,353 1,350 0 n/a 0.0%
140 Retire/Term Cashout 10,624 0 2,010 1,974 1,330 n/a 67.4%
Total 113,166 117,569 98,843 137,127 138,440 117.8% 101.0%
200 Personnel Benefits 49,897 45,282 33,445 45,438 46,036 101.7% 101.3%
300 Supplies
310 Office/Oper Supplies 4,847 5,500 1,478 5,500 5,500 100.0% 100.0%
350 Small Tools & Equip 1,813 1,200 722 1,200 1,200 100.0% 100.0%
Total 6,660 6,700 2,200 6,700 6,700 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 1,982 5,000 0 5,000 5,000 100.0% 100.0%
420 Communications 2,773 2,500 2,909 3,937 3,177 127.1% 80.7%
430 Trans/Training 1,665 3,000 1,532 3,000 3,000 100.0% 100.0%
480 Repairs/Maintenance 0 500 0 500 500 100.0% 100.0%
490 Miscellaneous 189,732 123,800 85,833 87,026 194,000 156.7% 222.9%
Total 196,152 134,800 90,274 99,463 205,677 152.6% 206.8%
Total Expenditures - SU 625 $365,875 $304,351 $224,762 $288,728 $396,853 130.4% 137.4%
2014 Adopted Budget • City Administration - 9
CITY ADMINISTRATION
2014 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, the Human Resources department 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 -
Criminal Justice Sales Tax
Personnel
Police and Fire Civil Service
Charter Civil Service
10 - City Administration • 2014 Adopted Budget
PERFORMANCE STATISTICS
Human Resources
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Personnel Requisitions
92
161
200
Employment Tests Administered
80
87
120
Personnel Hired
91
127
140
Classification Studies Completed
8
7
7
Training Programs Coordinated (In -House Training/Outside Provided) (1)
16
n/a
n/a
Hours Invested in Developing/Administering Training Programs (1)
n/a
552
2,080
HR Trainings and City of Yakima University Classes - Citywide Hours (1)
n/a
350
6,712
Hours Invested in Labor Negotiations/Contract Admin/Grievances
246
347
500
Hours Invested in FMLA Administration
1,500
1,700
1,900
Hours Invested in Employee Relations (Consultations on Staff Dev.
Performance Evaluation / Improvement, Discipline Administration, etc)
600
1000
1200
Personnel Action forms processed
1,500
1,476
1,500
Performance Evaluations Issued (1)
1,575
n/a
n/a
Hours Invested in Evaluations Process (1)
96
200
150
(1) Change in recording process
AUTHORIZED PERSONNEL
Class
Code Position Title
2013 2014
2012 Amended Proposed
Actual Budget Budget
1231 Human Resources Manager 1.00 1.00 1.00
10101 Deputy Human Resources Manager (1) 1.00 1.00 0.00
10103 Human Resources Specialist (2) 4.00 4.00 3.00
10104 Human Resources Assistant (2) 1.00 1.00 1.60
10102 Chief Examiner 1.00 1.00 1.00
Total Personnel 131
8.00 8.00 6.60
(1) Deputy Human Resources Manager position eliminated mid -year 2013.
(2) Human Resources Specialist position eliminated mid -year 2013 and replace with a .60 Human Resources Assistant.
(3) 2.39 FTE's funded by Employee Benefit Funds (512, 513 & 514).
2014 Adopted Budget • City Administration —11
BUDGET SUMMARY
Dept 016 Human Resources (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $6,500 $7,500 $3,250 $6,500 $6,500 86.7% 100.0%
623 Personnel 203,412 205,508 165,351 214,646 240,098 116.8% 111.9%
627 Police & Fire Civil Service 97,310 106,175 70,877 101,271 136,832 128.9% 135.1%
628 Charter Civil Service 130,683 140,786 97,182 135,677 129,721 92.1% 95.6%
Total Expenditures $437,905 $459,969 $336,660 $458,094 $513,151 111.6% 112.0%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $319,026 $326,228 $239,848 $310,253 $282,415 86.6% 55.0%
200 Personnel Benefits 91,341 96,481 63,017 96,981 91,170 94.5% 17.8%
Sub -Total Salaries & Benefits 410,367 422,709 302,865 407,234 373,585 88.4% 72.8%
300 Supplies 5,260 8,500 3,096 8,500 11,500 135.3% 2.2%
400 Other Services/Charges 22,278 28,760 30,699 42,360 127,566 443.6% 24.9%
900 Interfund Pmt f/Services 0 0 0 0 500 n/a 0.1%
Total Expenditures $437,905 $459,969 $336,660 $458,094 $513,151 111.6% 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. For 2014, the budgeted allocation has been reduced to $6,500.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services
$6,500 $7,500 $3,250 $6,500 $6,500 86.7% 100.0%
Service Unit 623 - Personnel
This service unit is responsible for the administration of the human resource management program.
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.
12 - City Administration • 2014 Adopted Budget
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $145,249 $146,678 $101,107 $129,506 $98,208 67.0% 75.8%
130 Special Pay 0 0 250 250 0 n/a 0.0%
140 Retire/Term Cashout 0 0 10,959 10,959 0 n/a 0.0%
Total 145,249 146,678 112,316 140,715 98,208 67.0% 69.8%
200 Personnel Benefits 44,551 43,131 26,725 43,631 31,133 72.2% 71.4%
300 Supplies
310 Office/Oper Supplies 2,905 3,500 1,046 3,500 5,000 142.9% 142.9%
320 Fuel Consumed 0 0 0 0 500 n/a n/a
350 Small Tools & Equip 598 1,000 778 1,000 2,000 200.0% 200.0%
Total 3,503 4,500 1,824 4,500 7,500 166.7% 166.7%
400 Other Services/Charges
410 Professional Services 697 2,000 19,177 17,500 70,000 n/a 400.0%
420 Communications 3,535 4,000 1,784 3,100 2,108 52.7% 68.0%
430 Trans/Training 657 1,000 477 1,000 1,500 150.0% 150.0%
450 OperRentals &Leases 0 0 0 0 15,000 n/a n/a
480 Repairs/Maintenance 230 500 221 500 2,500 500.0% 500.0%
490 Miscellaneous 4,990 3,700 2,828 3,700 11,650 314.9% 314.9%
Total 10,109 11,200 24,487 25,800 102,758 917.5% 398.3%
Total Expenditures - SU 623 $203,412 $205,509 $165,352 $214,646 $239,599 116.6% 111.6%
Service Unit 627 - Police and Fire Civil Service
This service unit administers the LEOFF 1 Police and Fire retiree's pension program. Revenues
consist of Civil Service exam fees.
Account 120 Overtime - Overtime in this service unit is primarily due to operational needs and/or
unexpected staffing interruptions.
Account 410 Professional Services - Funds are budgeted in this line item for professional services such
as outside legal services for the Police and/or Fire Civil Service Commission or other specialty
services.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 627 Police & Fire Civil Svc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $74,383 $76,311 $52,572 $71,372 $93,185 122.1% 130.6%
120 Overtime 0 1,000 0 100 1,000 100.0% n/a
130 Special Pay 0 0 50 50 0 n/a n/a
140 Retire/Term Cashout 0 0 886 886 5,187 n/a 585.4%
Total 74,383 77,311 53,508 72,408 99,372 128.5% 137.2%
200 Personnel Benefits 20,149 23,104 15,693 23,104 30,801 133.3% 133.3%
310 Office/Oper Supplies 639 1,000 299 1,000 1,000 100.0% 100.0%
2014 Adopted Budget • City Administration -13
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 627 Police & Fire Civil Svc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
410 Professional Services 49 500 93 500 1,000 200.0% 200.0%
420 Communications 537 610 345 610 509 83.4% 83.4%
430 Trans/Training 466 1,500 0 1,500 2,000 133.3% 133.3%
480 Repairs/Maintenance 115 250 110 250 250 100.0% 100.0%
490 Miscellaneous 971 1,900 829 1,900 1,900 100.0% 100.0%
Total 2,138 4,760 1,377 4,760 5,659 118.9% 118.9%
Total Expenditures - SU 627 $97,309 $106,175 $70,877 $101,272 $136,832 128.9% 135.1%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 628 Charter Civil Service Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $99,394 $101,740 $72,620 $95,226 $84,335 82.9% 88.6%
120 Overtime 0 500 0 500 500 100.0% 100.0%
130 Special Pay 0 0 150 150 0 n/a n/a
140 Retire/Term Ca shout 0 0 1,254 1,254 0 n/a 0.0%
Total 99,394 102,240 74,024 97,130 84,835 83.0% 87.3%
200 Personnel Benefits 26,641 30,246 20,598 30,246 29,236 96.7% 96.7%
300 Supplie s
310 Office/Oper Supplies 1,118 2,500 974 2,500 2,500 100.0% 100.0%
350 Small Tools & Equip 0 500 0 500 500 100.0% 100.0%
Total 1,118 3,000 974 3,000 3,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 98 400 126 400 400 100.0% 100.0%
420 Communications 545 850 426 850 749 88.1% 88.1%
430 Trans/Training 1,146 1,600 0 1,600 1,600 100.0% 100.0%
440 Advertising 0 0 0 0 7,450 n/a n/a
480 Repairs/Maintenance 192 400 184 400 400 100.0% 100.0%
490 Miscellaneous 1,550 2,050 849 2,050 2,050 100.0% 100.0%
Total 3,531 5,300 1,585 5,300 12,649 238.7% 238.7%
Total Expenditures - SU 628 $130,684 $140,786 $97,181 $135,676 $129,720 92.1% 95.6%
14 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 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 .34 FTE's in Human Resources (016).
BUDGET SUMMARY
Dept 512 Unempl Comp Rsv (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
623 Personnel $150,116 $293,796 $82,359 $158,789 $286,582 97.5% 180.5%
Revenue Summary By Service Unit
645 Interfund Distribution 181,275 177,000 140,851 177,000 177,000 100.0% 100.0%
Fund Balance
Beginning Balance 327,790 291,825 358,948 358,948 377,159 129.2% 105.1%
Revenues Less Expenditures 31,159 -116,796 58,492 18,211 -109,582 93.8% -601.7%
Ending Balance $358,949 $175,029 $417,440 $377,159 $267,577 152.9% 70.9%
2014 Adopted Budget • City Administration -15
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $23,288 $23,366 $20,198 $23,360 $17,782 76.1% 6.2%
200 Personnel Benefits 118,042 256,795 54,427 121,795 257,129 100.1% 89.7%
Sub -Total Salaries & Benefits 141,330 280,161 74,625 145,155 274,911 98.1% 95.9%
400 Other Services/Charges 7,780 9,400 4,559 9,400 9,400 100.0% 3.3%
900 Intfnd Pymt f/Svcs 1,006 4,235 3,176 4,235 2,271 53.6% 0.8%
Total Expenditures $150,116 $293,796 $82,360 $158,790 $286,582 97.5% 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
$88,851
WORKERS' UNEMPLOYMENT BENEFITS PAID
Last Eight Years Actual Expenditures, 2013 Year -End Estimate and 2014 Budget
$115,023 $114,242
$ 79,410
$83,201
$151,859 $160,621
$112,003 $115,000
$250,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Actual Actual Actual Actual YE Budget
Estimate
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.
16 - City Administration • 2014 Adopted Budget
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $23,288 $23,366 $19,262 $22,524 $17,782 76.1% 78.9%
130 Special Pay 0 0 100 0 0 n/a n/a
140 Retire/Term Ca shout 0 0 836 836 0 n/a 0.0%
Total 23,288 23,366 20,198 23,360 17,782 76.1% 76.1%
200 Personnel Benefits 118,042 256,795 54,427 121,795 257,129 100.1% 211.1%
410 Professional Services 7,780 9,400 4,559 9,400 9,400 100.0% 100.0%
990 Interfund Admin Chrgs 1,006 4,235 3,176 4,235 2,271 53.6% 53.6%
Total Expenditures - SU 623 $150,116 $293,796 $82,360 $158,790 $286,582 97.5% 180.5%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $181,275 $177,000 $140,851 $177,000 $177,000 100.0% 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $327,790 $291,825 $358,948 $358,948 $377,159 129.2% 105.1%
2014 Adopted Budget • City Administration -17
CITY ADMINISTRATION
2014 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 2014. The 2014 total revenue, which
includes estimated contributions from operating funds, employees' payroll deductions, retiree
contributions and interest earnings are projected at $9,158,200.
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 1.20 FTE's in Human Resources (016).
BUDGET SUMMARY
Dept 513 Emp Hlth Benefit Rsv (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
623 Personnel $10,882,062 $11,628,854 $6,903,758 $9,416,162 $9,867,703 84.9% 104.8%
Revenue Summary By Service Unit
645 Interfund Distribution $9,827,132 $11,167,000 $7,589,491 $10,155,893 $8,655,200 77.5% 85.2%
699 General Revenues 1,618,444 828,000 376,381 568,000 503,000 60.7% 88.6%
Total Re venues $11,445,576 $11,995,000 $7,965,872 $10,723,893 $9,158,200 76.4% 85.4%
Fund Balance
Beginning Balance $1,908,168 $2,207,630 $2,471,682 $2,471,682 $3,779,413 171.2% 152.9%
Revenues Less Expenditures 563,515 366,146 1,062,114 1,307,731 -709,503 -193.8% -54.3%
Ending Balance $2,471,683 $2,573,776 $3,533,796 $3,779,413 $3,069,910 119.3% 81.2%
18 - City Administration • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $100,955 $103,648 $81,827 $103,648 $83,042 80.1% 0.8%
200 Personnel Benefits 9,685,062 10,309,508 5,615,712 7,999,508 8,436,572 81.8% 85.5%
Sub -Total Salaries & Benefits 9,786,017 10,413,156 5,697,539 8,103,156 8,519,614 81.8% 86.3%
300 Supplies 2,009 4,000 16,170 4,000 7,500 187.5% 0.1%
400 Other Services/Charges 1,053,952 1,062,300 1,076,116 1,254,005 1,270,650 119.6% 12.9%
500 Intgov Svcs/Other Intfnd 0 0 1,886 0 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 40,084 149,397 112,047 55,000 69,939 46.8% 0.7%
Total Expenditures $10,882,062 $11,628,853 $6,903,758 $9,416,161 $9,867,703 84.9% 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, 2013 Year -End Estimate and 2014 Budget
$8,414,467
$2.,743
$9,123,943
$9,882,663
$9,658,215
$7,970,000
$77117,171117
$7,514,279
$6,553,320
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Actual Actual Actual Actual YE Budget
Estimate
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. Decreases in this
fund are attributable to new program in-house clinic for City employees and dependents.
Account 410 Professional Services - This line item accounts for administrative service charges paid to
Employee Benefit Management Services (EBMS), a third party administrator (TPA). Starting
February 2, 2013, an on-site clinic for employees, dependents and retirees opened to provide
services for office visits, laboratory work and prescriptions. Savings to the City by using this
MiCare model is anticipated to be approximately $320,000.
2014 Adopted Budget • City Administration —19
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $100,955 $103,648 $79,019 $103,648 $83,042 80.1% 80.1%
130 Special Pay 0 0 300 0 0 n/a n/a
140 Retire/Term Ca shout 0 0 2,508 0 0 n/a n/a
Total 100,955 103,648 81,827 103,648 83,042 80.1% 80.1%
200 Personnel Benefits 9,685,062 10,309,508 5,615,712 7,999,508 8,436,572 81.8% 105.5%
300 Supplies
310 Office/Oper Supplies 1,079 3,000 14,456 3,000 5,000 166.7% 166.7%
350 Small Tools & Equip 930 1,000 1,715 1,000 2,500 250.0% 250.0%
Total 2,009 4,000 16,171 4,000 7,500 187.5% 187.5%
400 Other Services/Charges
410 Professional Services 572,698 484,000 637,229 664,000 666,000 137.6% 100.3%
420 Communications 151 500 3,266 500 4,600 920.0% 920.0%
430 Trans/Training 1,340 3,500 694 3,500 3,500 100.0% 100.0%
450 OperRentals &Leases 1,758 0 27,155 37,705 21,750 n/a 57.7%
460 Insurance 472,868 568,000 406,406 542,000 568,000 100.0% 104.8%
480 Repairs/Maintenance 0 400 0 400 400 100.0% 100.0%
490 Miscellaneous 5,136 5,900 1,365 5,900 6,400 108.5% 108.5%
Total 1,053,951 1,062,300 1,076,115 1,254,005 1,270,650 119.6% 101.3%
520 Intergov't Agreements 0 0 1,886 0 0 n/a n/a
990 Interfund Admin Chrgs 40,084 149,397 112,047 55,000 69,939 46.8% 127.2%
Total Expenditures - SU 623 $10,882,061 $11,628,853 $6,903,758 $9,416,161 $9,867,703 84.9% 104.8%
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
2012 2013 vs.
2012 2013 vs. 2014 % Change
Description Actual Budget 2013 Proposed 2014
LEOFF I Employees $748.71 $959.89 $211.18 $712.09 (25.8%)
YPPA Employees 448.64 440.49 (8.15) 463.49 5.2%
All Other Employees 576.50 700.33 123.83 641.54 (8.4%)
YPPA Dependents 827.07 786.76 (40.31) 633.07 (19.5%)
All Other Dependent(s) 695.71 763.31 67.60 464.69 (39.1%)
Dental 91.76 90.82 (.94) 94.06 3.6%
20 - City Administration • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $9,827,132 $11,167,000 $7,589,491 $10,155,893 $8,655,200 77.5% 85.2%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,908,168 $2,207,630 $2,471,682 $2,471,682 $3,779,413 171.2% 152.9%
360 Miscellaneous Revenues 1,618,444 828,000 376,381 568,000 503,000 60.7% 88.6%
Total Revenues - SU 699 $3,526,612 $3,035,630 $2,848,063 $3,039,682 $4,282,413 141.1% 140.9%
2014 Adopted Budget • City Administration — 21
CITY ADMINISTRATION
2014 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, Human Resources Assistant, Human Resources Specialist and a
Safety and Training Officer who administer this fund and assist in developing safety training
programs. This activity is recorded in one service unit, 623 Personnel.
The service units in this division are:
Service Unit 623 - Personnel
Service Unit 645 - Interfund Distribution
Service Unit 699 - General Revenues
AUTHORIZED PERSONNEL
The salary costs are an allocation of Human Resources personnel. Workers Compensation funds
1.35 FTE's in Human Resources (016).
BUDGET SUMMARY
Dept 514 Workers Comp Rsv (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
623 Personnel $993,530 $1,244,636 $782,911 $1,167,826 $1,258,630 101.1% 107.8%
Revenue Summary By Service Unit
645 Interfund Distribution $1,010,236 $1,017,500 $776,535 $1,032,500 $1,032,500 101.5% 100.0%
699 General Revenues 21,518 500 73,868 71,118 500 100.0% 0.7%
Total Re venues $1,031,754 $1,018,000 $850,403 $1,103,618 $1,033,000 101.5% 93.6%
Fund Balance
Beginning Balance $1,054,247 $1,015,537 $1,092,471 $1,092,471 $1,028,263 101.3% 94.1%
Revenues Less Expenditures 38,223 -226,636 67,492 -64,208 -225,630 99.6% 351.4%
Ending Balance $1,092,470 $788,901 $1,159,963 $1,028,263 $802,633 101.7% 78.1%
22 - City Administration • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $79,901 $69,743 $56,223 $69,743 $69,886 100.2% 5.6%
200 Personnel Benefits 688,269 871,950 516,186 821,950 873,500 100.2% 69.4%
Sub -Total Salaries & Benefits 768,170 941,693 572,409 891,693 943,386 100.2% 75.0%
300 Supplies 2,051 5,382 2,462 5,382 6,482 120.4% 0.5%
400 Other Services/Charges 216,719 279,400 194,419 252,590 288,300 103.2% 22.9%
900 Intfnd Pymt f/Svcs 6,590 18,160 13,621 18,160 20,462 112.7% 1.6%
Total Expenditures $993,530 $1,244,635 $782,911 $1,167,825 $1,258,630 101.1% 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, 2013 Year -End Estimate and 2014 Budget
$1,114,330
$925,000
$881,927
$546,900 $834,906
$800,000
50,
$614,757 $614,757 I I I I I
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Actual Actual Actual Actual YE Budget
Estimate
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.
2014 Adopted Budget • City Administration - 23
SU - 623 Personnel
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $75,264 $69,743
130 Special Pay 0 0
140 Retire/Term Ca shout 4,638 0
Total 79,902 69,743
200 Personnel Benefits 688,269 871,950
300 Supplies
310 Office/Oper Supplies 2,051 4,982
350 Small Tools & Equip 0 400
Total 2,051 5,382
400 Other Services/Charges
410 Professional Services 145,568
430 Trans/Training 658
460 Insurance 68,640
480 Repairs/Maintenance 230
490 Miscellaneous 1,624
Total 216,720 279,400
990 Interfund Admin Chgs 6,590 18,160
Total Expenditure s - SU 623 $993,532 $1,244,635
201,500
1,600
71,200
500
4,600
$54,819 $69,743
150 0
1,254 0
$69,886 100.2% 100.2%
0 n/a n/a
0 n/a n/a
56,223 69,743
516,186 821,950
2,462 4,982
0 400
69,886 100.2% 100.2%
873,500 100.2% 106.3%
4,982 100.0% 100.0%
1,500 375.0% 375.0%
2,462 5,382
6,482 120.4% 120.4%
118,462 172,400 204,000 101.2% 118.3%
228 1,600 2,000 125.0% 125.0%
73,490 73,490 77,200 108.4% 105.0%
221 500 500 100.0% 100.0%
2,019 4,600 4,600 100.0% 100.0%
194,420 252,590 288,300 103.2% 114.1%
13,621 18,160 20,462 112.7% 112.7%
$782,912 $1,167,825 $1,258,630 101.1% 107.8%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $1,010,236 $1,017,500 $776,535 $1,032,500 $1,032,500 101.5% 100.0%
Service Unit 699 - General Revenues
This service unit includes interest revenue as well the beginning balance of accumulated savings
from prior year activity in the fund.
SU - 699 General Revenues
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6) (7)
% Chng % Chng
from from
2to5 4to5
Revenues
270 Beginning Balance
360 Miscellaneous Revenues
Total Revenue s - SU 699
$1,054,247 $1,015,537 $1,092,471 $1,092,471 $1,028,263 101.3% 94.1%
21,518 500 73,868 71,118 500 100.0% 0.7%
$1,075,765 $1,016,037 $1,166,339 $1,163,589 $1,028,763 101.3% 88.4%
24 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 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
Exp Summary By Service Unit
655 Wellness Program
656 Employee Assist Program
Total Expenditure s
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$32,962 $88,500 $57,199 $88,500 $57,500
23,245 31,700 17,852 31,700 114,100
$56,207 $120,200 $75,051 $120,200 $171,600
Revenue Summary By Service Unit
645 Interfund Distribution $60,000
699 General Revenues 0
Total Expenditures $60,000
65.0%
359.9%
142.8%
65.0%
359.9%
142.8%
$60,000 $0 $175,000 $175,000 291.7% 100.0%
0 952 0 0 n/a n/a
$60,000 $952 $175,000 $175,000 291.7% 100.0%
Fund Balance
Beginning Balance $122,646 $99,316 $126,438 $126,438 $181,238 182.5% 143.3%
Revenues Less Expenditures 3,792 -60,200 -74,099 54,800 3,400 -5.6% 6.2%
Ending Balance $126,438 $39,116 $52,339 $181,238 $184,638 472.0% 101.9%
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget
300 Supplies $7,460 $6,700 $4,095 $6,700 $6,700
400 Other Services/Charges 42,342 82,000 55,868 82,000 149,900
600 Capital Outlays 6,405 31,500 15,088 31,500 15,000
Total Expenditures $56,207 $120,200 $75,051 $120,200 $171,600
(6) (7)
% Chng
from of
2 to 5 Total
0/0
100.0%
182.8%
47.6%
142.8%
3.9%
87.4%
8.7%
100.0%
2014 Adopted Budget • City Administration - 25
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $60,000 $60,000 $0 $175,000 $175,000 291.7% 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 9, 2014, 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
300 Supplie s
310 Office/Oper Supplies $3,537 $1,000 $244 $1,000 $1,000 100.0% 100.0%
350 Small Tools & Equip 3,923 5,000 3,843 5,000 5,000 100.0% 100.0%
Total 7,460 6,000 4,087 6,000 6,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 12,239 27,500 11,912 27,500 13,000 47.3% 47.3%
420 Communications 0 500 33 500 500 100.0% 100.0%
430 Trans/Training 804 2,500 0 2,500 2,500 100.0% 100.0%
480 Repairs/Maintenance 0 15,000 14,219 15,000 15,000 100.0% 100.0%
490 Miscellaneous 6,053 5,500 11,860 5,500 5,500 100.0% 100.0%
Total 19,096 51,000 38,024 51,000 36,500 71.6% 71.6%
600 Capital Outlays
620 Buildings 0 0 11,819 0 0 n/a n/a
640 Machinery/Equipment 6,405 31,500 3,269 31,500 15,000 47.6% 47.6%
Total 6,405 31,500 15,088 31,500 15,000 47.6% 47.6%
Total Expenditures - SU 655 $32,961 $88,500 $57,199 $88,500 $57,500 65.0% 65.0%
26 - City Administration • 2014 Adopted Budget
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 656 Emp Assistance Prog Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office/Oper Supplies $0 $700 $8 $700 $700 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 22,571 30,000 17,419 30,000 92,000 306.7% 306.7%
430 Trans/Training 0 500 0 500 15,000 n/a n/a
490 Miscellaneous 675 500 425 500 6,400 n/a n/a
Total 23,246 31,000 17,844 31,000 113,400 365.8% 365.8%
Total Expenditures - SU 656 $23,246 $31,700 $17,852 $31,700 $114,100 359.9% 359.9%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $122,646 $99,316 $126,438 $126,438 $181,238 182.5% 143.3%
360 Miscellaneous Revenues 0 0 952 0 0 n/a n/a
Total Revenues - SU 699 $122,646 $99,316 $127,390 $126,438 $181,238 182.5% 143.3%
2014 Adopted Budget • City Administration — 27
CITY ADMINISTRATION
2014 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 grant application to the Washington State Office of Public Defense (OPD) for
financial assistance. We were recently notified that Yakima would be receiving $130,725 from OPD
for use in FY 2014. These grant funds are included in the 2014 budget. The funds from OPD are
necessary to help with the rising costs of providing fair representation of indigent defendants.
The 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 has
implemented a pre -filing diversion program and a prosecution charging unit to reduce the case
load in an effort to keep professional service expenses down.
Dept 024 Indigent Defense
SU -132 Indigent Defense
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office/Oper Supplies $0 $1,000 $0 $500 $500 50.0% 100.0%
410 Professional Services 487,601 832,500 393,529 540,000 600,000 72.1% 111.1%
Total Expenditures - SU 132 $487,601 $833,500 $393,529 $540,500 $600,500 72.0% 111.1%
Revenues
330 Intergov't Revenues $150,000 $145,000 $156,600 $156,250 $150,000 103.4% 96.0%
28 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 BUDGET NARRATIVE
ECONOMIC DEVELOPMENT
City Manager Tony O'Rourke
Economic Development Manager Sean Hawkins
DEFINITION
The Economic Development Department 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. Capital expenditures related to the development of
the former sawmill site are accounted for in Fund 323.
The only service unit in this division is:
Service Unit 320 - Economic Development
AUTHORIZED PERSONNEL
2012 2013
Class 2011 Amended Proposed
Code Position Title Actual Budget Budget
1275 Economic Development Manager 0.00 1.00 1.00
1239 Strategic Projects Manager 0.00 1.00 1.00
Total Personnelm 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 (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
320 Economic Development $42,485 $457,217 $397,392 $454,640 $486,733 106.5% 107.1%
2014 Adopted Budget • City Administration - 29
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $35,367 $201,332 $153,755 $206,326 $203,141 100.9% 44.7%
200 Personnel Benefits 6,959 58,885 37,295 52,314 51,592 87.6% 11.3%
Sub -Total Salaries & Benefits 42,326 260,217 191,050 258,640 254,733 97.9% 56.0%
300 Supplies 0 60,000 24,291 28,000 5,000 8.3% 1.1%
400 Other Services/Charges 158 137,000 182,051 168,000 227,000 165.7% 49.9%
Total Expenditures $42,484 $457,217 $397,392 $454,640 $486,733 106.5% 107.1%
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.
Account 410 Professional Services - For 2013, this account paid for consulting and marketing services
to promote and increase business at the Yakima airport, as well as the production of banners for the
downtown area.
Account 41S Special Events Consultant - This account is used for various special events in the
downtown area, such as the popular Downtown Summer Nights series and the Friday lunch
concerts on 2nd street. Similar events will be conducted in 2014.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 320 Economic Development Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $35,367 $201,332 $148,737 $201,307 $203,141 100.9% 100.9%
130 Special Pay 0 0 2,000 2,000 0 n/a 0.0%
140 Retire/Term Ca shout 0 0 3,018 3,018 0 n/a 0.0%
Total 35,367 201,332 153,755 206,325 203,141 100.9% 98.5%
200 Personnel Benefits 6,959 58,885 37,295 52,314 51,592 87.6% 98.6%
350 Small Tools & Equip 0 60,000 24,291 28,000 5,000 8.3% 17.9%
400 Other Services/Charges
410 Professional Services 0 130,000 176,706 160,000 220,000 169.2% 137.5%
420 Communications 158 1,000 495 1,000 1,000 100.0% 100.0%
430 Trans/Training 0 3,000 1,932 3,000 3,000 100.0% 100.0%
490 Miscellaneous 0 3,000 2,919 4,000 3,000 100.0% 75.0%
Total 158 137,000 182,052 168,000 227,000 165.7% 135.1%
Total Expenditures - SU 320 $42,484 $457,217 $397,393 $454,639 $486,733 106.5% 107.1%
Revenues
360 Miscellaneous Revenues
$0 $0 $0 $9,000 $15,000 n/a 166.7%
30 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 BUDGET NARRATIVE
ECONOMIC DEVELOPMENT FUND
City Manager Tony O'Rourke
Economic Development Manager Sean Hawkins
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)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$171,507 $178,597 $132,351 $180,097 $172,887 96.8%
84,996 98,735 79,882 97,235 283,735 287.4%
$256,503 $277,332 $212,233 $277,332 $456,622 164.6%
Revenue Summary By Service Unit
149 Administration
699 General Revenues
Total Revenues
$169,848 $175,000 $127,386
115,802 54,000
96.0%
291.8%
164.6%
$169,848 $178,000 101.7% 104.8%
68,395 81,300 80,000 148.1% 98.4%
$285,650 $229,000 $195,781
$251,148 $258,000 112.7% 102.7%
Fund Balance
Beginning Balance $224,342 $229,698
Revenues Less Expenditures 29,146 -48,332
Ending Balance $253,488 $181,366
$253,488 $253,488 $227,303 99.0% 89.7%
-16,451 -26,184 -198,622 411.0% 758.6%
$237,037 $227,304 $28,681 15.8% 12.6%
2014 Adopted Budget • City Administration - 31
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $118,132 $118,888 $89,607 $120,388 $119,466 100.5% 26.2%
200 Personnel Benefits 53,375 59,709 42,744 59,709 53,421 89.5% 11.7%
Sub -Total Salaries & Benefits 171,507 178,597 132,351 180,097 172,887 96.8% 37.9%
400 Other Services/Charges 84,996 98,735 79,882 97,235 283,735 287.4% 62.1%
Total Expenditures $256,503 $277,332 $212,233 $277,332 $456,622 164.6% 100.0%
EXPLANATORY NARRATIVE
A City Economic Development Loan Fund, capitalized by federal HUD Section 108 Loans, has been
in place for eleven years. Five loans have been approved to date, totaling $6,945,000. Of the five
loans, four (Pepper's, Sports Center, Coyote Canyon, 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.
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. The City of Yakima currently meets the
parameters established in the law to continue to receive assistance and, therefore, expects to receive
approximately $80,000 in 2014, which should be slightly less than the 2013 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $118,131 $118,888 $88,103 $118,888 $119,466 100.5% 100.5%
130 Special Pay 1 0 1,504 1,500 0 n/a 0.0%
Total 118,132 118,888 89,607 120,388 119,466 100.5% 99.2%
200 Personnel Benefits 53,375 59,709 42,744 59,709 53,421 89.5% 89.5%
Total Expenditures - SU 149 $171,507 $178,597 $132,351 $180,097 $172,887 96.8% 96.0%
Revenues
340 Chrgs f/Goods & Svcs $169,848 $175,000 $127,386 $169,848 $178,000 101.7% 104.8%
Service Unit 322 Industrial Development
This service unit is used for economic development activity other than that done in ONDS.
32 - City Administration • 2014 Adopted Budget
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 322 Industrial Development Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
400 Other Services/Charges
410 Professional Services $78,305 $95,000 $79,150 $95,000 $280,000 294.7% 294.7%
430 Trans/Training 5,194 1,000 0 1,000 1,000 100.0% 100.0%
440 Advertising 0 2,000 0 500 2,000 100.0% 400.0%
470 Public Utility Services 733 735 731 735 735 100.0% 100.0%
490 Miscellaneous 764 0 1 0 0 n/a n/a
Total Expenditures - SU 322 $84,996 $98,735 $79,882 $97,235 $283,735 287.4% 291.8%
Revenues
340 Chrgs f/Goods & Svcs
$0 $45,000 $0 $0 $0 0.0% n/a
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $224,342 $229,698 $253,488 $253,488 $227,303 99.0% 89.7%
330 Intergov't Revenues 66,002 54,000 68,395 81,300 80,000 148.1% 98.4%
360 Misc Revenues 3,000 0 0 0 0 n/a n/a
390 Other Financing Sources 46,800 0 0 0 0 n/a n/a
Total Revenues - SU 699 $340,144 $283,698 $321,883 $334,788 $307,303 108.3% 91.8%
2014 Adopted Budget • City Administration - 33
CITY ADMINISTRATION
2014 BUDGET NARRATIVE
GANG FREE INITIATIVE
City Manager Tony O'Rourke
Project Manager Vacant
DEFINITION
The City began the process to address the City's gang issue in 2011 by contracting with Magallan
Consultancy to develop a Gang Free Initiative. Over the past few years, Magallan Consultancy has
led the City through a visioning process to develop a strategy to understand how young people get
caught up in gangs, and how the community can intervene to prevent the proliferation of gangs.
This included collaboration with agencies that are already providing services to at -risk youth and
partnering to support those existing efforts.
The program has developed from a planning, developing stage into service delivery. The 2013
budget included several contracts with community organizations, such as YPAL, People for People,
Madison House, and Comprehensive Mental Health. As the program matures, the oversight
function is changing from one of facilitating collaboration and developing appropriate partnerships
to one of contract management and service coordination.
The FY 2014 budget includes the addition of the Gang Free Initiative department, as well as the
addition of a Gang Free Initiative Operations Manager to direct, manage, and oversee the
operations of the Gang Free Initiative and ensure the effective public and private sector
coordination and integration of resources directed toward the prevention and intervention of gang
related crime and violence.
The only service unit in this division is:
Service Unit 320 - Economic Development
AUTHORIZED PERSONNEL
Class
Code Position Title
2013 2014
2012 Amended Proposed
Actual Budget Budget
10202 Project Manager 0.00 0.00 1.00
(1) Newly funded position in the 2014 budget. Strategic Initiative.
34 - City Administration • 2014 Adopted Budget
BUDGET SUMMARY
Dept 026 Gang Free Initiative (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
320 Economic Development $0 $0 $0 $0 $333,105 n/a n/a
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $0 $0 $0 $0 $64,396 n/a n/a
200 Personnel Benefits 0 0 0 0 24,222 n/a n/a
Sub -Total Salaries & Benefits 0 0 0 0 88,618 n/a n/a
400 Other Services/Charges 0 0 0 0 244,487 n/a n/a
Total Expenditures $0 $0 $0 $0 $333,105 n/a n/a
EXPLANATORY NARRATIVE
Service Unit 320 — Economic Development
This service unit provides contract management and service coordination to help prevent the
proliferation of gangs.
Account 410 Professional Services - This account funds contracts with community organizations, such
as YPAL, People for People, Madison House, and Comprehensive Mental Health.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 320 Economic Development Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
110 Salaries and Wages $0 $0 $0 $0 $64,396 n/a n/a
200 Personnel Benefits 0 0 0 0 24,222 n/a n/a
400 Other Services/Charges
410 Professional Services 0 0 0 0 237,487 n/a n/a
490 Miscellaneous 0 0 0 0 7,000 n/a n/a
Total 0 0 0 0 244,487 n/a n/a
Total Expenditures - SU 320 $0 $0 $0 $0 $333,105 n/a n/a
2014 Adopted Budget • City Administration — 35
CITY ADMINISTRATION
2014 BUDGET NARRATIVE
INFORMATION TECHNOLOGY
GENERAL FUND
City Manager Tony O'Rourke
Technology Services 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 -
Service Unit 124 -
Service Unit 631 -
Service Unit 653 -
Criminal Justice .3% Sales Tax
Communications
Information Technology Services
Copy Center
AUTHORIZED PERSONNEL
Class
Code Position Title
1291 Information Technology Manager a9
2102 GIS Technician
2107 Computer Operations Technician
2108 Computer Client Services Technician (2)
2110 Database Administrator
2112 Network Services Engineer
2114 Senior Applications Developer (3)
2117 Web Applications Developer/Admin (3)
2118 Information Technology System Admin (4)
2119 Telephone Technician (5)
4520 Electronics Technician I (6)
36 - City Administration • 2014 Adopted Budget
2013 2014
2012 Amended Proposed
Actual Budget Budget
0.00 0.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
6.00 5.00 6.00
1.00 1.00 1.00
1.00 1.00 1.00
0.00 1.00 0.00
1.00 2.00 1.00
0.00 0.00 1.00
0.00 0.00 1.00
0.00 0.00 1.00
2013 2014
Class 2012 Amended Proposed
Code Position Title Actual Budget Budget
4521 Electronics Technician II (6) 0.00 0.00 1.00
4522 Electronic Supervisor (6) 0.00 0.00 1.00
7171 Communications & Tech Office Asst 1.00 1.00 1.00
7611 Print Shop Operator 1.00 1.00 1.00
10201 Senior Applications Developer (Exempt) (7) 0.00 0.00 1.00
10203 Lead Applications System Designer(7) 2.00 1.00 0.00
11901 Supervising Senior Analyst 2.00 2.00 2.00
11902 Operation Supervisor 1.00 1.00 1.00
Total Personnel (10) 18.00 18.00 23.00
(1) The Communication and Technology Manager position was the combination of the Information Systems Manager
and the Public Safety Communications Manager positions in 2011 with time and related budget allocated between
the two divisions. Due to the increased demands placed on the ITS Division and the significant projects that the
Communications Center is facing in the near future this position will be split back into its separate positions as they
were prior to 2011.
(2) Personnel changes due to 2013 and 2014 reorganizations of the Information Technology department.
(3) The 2013 budget added one Web Application Developer/Admin position, and restored the Senior Application
Developer positions - these positions were consequently removed in the 2014 reorganization.
(4) Information Technology System Administrator position was added mid -year 2013.
(5) The Telephone Technician position was added in the 2014 reorganization.
(6) With the change of the manager position the electronics section (3.0 FTE's) from the Communications Center will be
moved into the ITS division to provide better service to the City and to take advantage of shared resources, making
the entire delivery of technology services to the city more efficient.
(7) One Lead Applications System Designer position was eliminated in the 2013 budget, and the other is being
eliminated and replaced by the Senior Applications Developer (Exempt) position in the 2014 reorganization.
(8) A total of 0.5 FTE's are funded by Public Safety Communications.
BUDGET SUMMARY
Dept 052 Information Tech (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $120,272 $111,276 $113,388 $111,276 $136,191 122.4% 122.4%
124 Communications 0 0 0 0 339,731 n/a n/a
631 Information Technology 1,937,151 2,149,415 1,474,019 2,023,336 2,283,196 106.2% 112.8%
653 Copy Center 159,530 174,347 105,709 156,947 153,494 88.0% 97.8%
Total Expenditures $2,216,953 $2,435,038 $1,693,116 $2,291,559 $2,912,612 119.6% 127.1%
2014 Adopted Budget • City Administration - 37
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $1,094,500 $1,158,208 $858,632 $1,146,469 $1,603,441 138.4% 55.1%
200 Personnel Benefits 373,105 396,515 283,837 396,515 520,641 131.3% 17.9%
Sub -Total Salaries & Benefits 1,467,605 1,554,723 1,142,469 1,542,984 2,124,082 136.6% 72.9%
300 Supplies 120,196 183,050 85,112 153,500 169,650 92.7% 5.8%
400 Other Services/Charges 503,995 590,437 454,934 538,247 562,536 95.3% 19.3%
500 Intgov Svcs/Other Intfnd 1,087 0 550 0 0 n/a 0.0%
600 Capital Outlays 112,095 95,000 0 45,000 45,000 47.4% 1.5%
700 Debt Service 11,507 11,508 9,812 11,508 10,978 95.4% 0.4%
900 Intfnd Pymt f/Svcs 467 320 239 320 366 114.4% 0.0%
Total Expenditures $2,216,952 $2,435,038 $1,693,116 $2,291,559 $2,912,612 119.6% 100.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $26,505 $14,995 $17,623 $14,995 $14,995 100.0% 100.0%
120 Overtime 0 250 24 250 250 100.0% 100.0%
Total 26,505 15,245 17,647 15,245 15,245 100.0% 100.0%
200 Personnel Benefits 2,511 1,430 1,513 1,430 1,545 108.0% 108.0%
480 Repairs/Maintenance 91,256 94,600 94,227 94,600 119,400 126.2% 126.2%
Total Expenditures - SU 103 $120,272 $111,275 $113,387 $111,275 $136,190 122.4% 122.4%
Service Unit 124 - Communications
This service unit is new to Information Technology in 2014. A reorganization moved the
Electronics operation from the Public Safety Communications (PSC) Fund into the ITS Division in
General Fund in anticipation of the physical move of the communications center. This service unit
38 - City Administration • 2014 Adopted Budget
provides repair and maintenance for a variety of equipment, including radios, telephones, etc., for
both the entire City and by contract for other agencies.
SU -124 Communications
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries andWages $0 $0 $0 $0 $218,630 n/a n/a
120 Overtime 0 0 0 0 4,000 n/a n/a
Total 0 0 0 0 222,630 n/a n/a
200 Personnel Benefits 0 0 0 0 74,577 n/a n/a
300 Supplies
310 Office/Oper Supplies 0 0 0 0 28,000 n/a n/a
350 Small Tools & Equip 0 0 0 0 8,100 n/a n/a
Total 0 0 0 0 36,100 n/a n/a
400 Other Services/Charges
420 Communications 0 0 0 0 3,025 n/a n/a
450 Oper Rentals & Leases 0 0 0 0 3,400 n/a n/a
Total 0 0 0 0 6,425 n/a n/a
Total Expenditures - SU 631 $0 $0 $0 $0 $339,732 n/a n/a
Revenues
330 Intergov't Revenues $0 $0 $0 $0 $77,010 n/a n/a
340 Chrgs f/Goods & Svcs 0 0 0 0 21,226 n/a n/a
360 Miscellaneous Revenues 0 0 0 0 9,828 n/a n/a
Total Revenues - SU 631 $0 $0 $0 $0 $108,064 n/a n/a
Service Unit 631— Data Processing
The Data Processing Service Unit is responsible for six areas of computer and technology support
for all City departments:
General City Business Systems which includes financial, billing, payroll, numerous other
traditional business computer systems and support of the City's Website.
Public Safety Systems which includes Fire Records, Mobile Data Terminals, Prosecutors
Case Management System, Document Imaging, Mobile Digital Video System, SafetyNet
Regional Area Records System and a variety of support systems. This area also provides
regional technical and software services to the City of Union Gap, the City of Selah, and
most of the county Fire Districts.
Geographical Information Systems (GIS) includes mapping, geo-location research, Global
Positioning System (GPS) support, Automatic Vehicle Location (AVL) services, mobile client
mapping systems for Transit and Refuse, and special project support to several systems and
departments within the City.
Automated Inventory and Maintenance Management System (AIMMS) includes Work
Order Management, Equipment Tracking, Inventory Management, Purchasing, Accounts
Payable and Cost Accounting.
Client Services Support includes installation, maintenance and support of personal
computers and workstations, peripheral equipment, Blackberry PDA's and other personal
2014 Adopted Budget • City Administration — 39
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 631 Information Technology Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $993,383 $1,074,528 $769,923 $1,045,989 $1,286,632 119.7% 123.0%
120 Overtime 11,581 10,000 9,404 10,000 10,000 100.0% 100.0%
130 Special Pay 15,822 16,000 23,068 27,200 16,000 100.0% 58.8%
140 Retire/Term Ca shout 5,219 0 7,129 5,000 10,500 n/a 210.0%
Total 1,026,005 1,100,528 809,524 1,088,189 1,323,132 120.2% 121.6%
200 Personnel Benefits
200 Personnel Benefits 351,510 372,468 266,109 372,468 423,999 113.8% 113.8%
280 Clothing &Mise 0 1,000 525 1,000 1,000 100.0% 100.0%
Total 351,510 373,468 266,634 373,468 424,999 113.8% 113.8%
300 Supplie s
310 Office/Oper Supplies 15,135 16,000 4,569 10,000 10,000 62.5% 100.0%
320 Fuel Consumed 916 1,500 1,131 1,000 1,000 66.7% 100.0%
350 Small Tools & Equip 60,215 100,550 49,769 90,500 70,550 70.2% 78.0%
Total 76,266 118,050 55,469 101,500 81,550 69.1% 80.3%
40 - City Administration • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 631 Information Technology Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
410 Professional Services 126,915 94,950 13,589 50,000 50,000 52.7% 100.0%
420 Communications 25,322 23,859 19,569 23,859 22,509 94.3% 94.3%
430 Trans/Training 5,787 8,140 1,802 3,500 8,140 100.0% 232.6%
450 OperRentals &Leases 7,488 5,100 5,616 7,500 22,500 441.2% 300.0%
480 Repairs/Maintenance 198,494 325,000 298,539 325,000 300,000 92.3% 92.3%
490 Miscellaneous 6,801 5,000 3,039 5,000 5,000 100.0% 100.0%
Total 370,807 462,049 342,154 414,859 408,149 88.3% 98.4%
640 Machinery/Equipment 112,095 95,000 0 45,000 45,000 47.4% 100.0%
950 Interfund Opt Rent/Lease 467 320 239 320 366 114.4% 114.4%
Total Expenditures - SU 631 $1,937,150 $2,149,415 $1,474,020 $2,023,336 $2,283,196 106.2% 112.8%
Revenues
330 Intergov't Revenues $24,000 $24,000 $24,000 $24,000 $24,000 100.0% 100.0%
340 Chrgs f/Goods & Svcs 50,000 70,000 35,000 70,000 90,000 128.6% 128.6%
Total Revenues - SU 631 $74,000 $94,000 $59,000 $94,000 $114,000 121.3% 121.3%
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.
Revenues consist of printing services provided to both internal City divisions and non -city
customers.
2014 Adopted Budget • City Administration - 41
SU - 653 Copy Center
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $41,935 $41,934 $30,858 $41,934 $41,934 100.0% 100.0%
120 Overtime 53 500 0 500 500 100.0% 100.0%
130 Special Pay 2 0 603 600 0 n/a 0.0%
Total 41,990 42,434 31,461 43,034 42,434 100.0% 98.6%
200 Personnel Benefits
200 Personnel Benefits 19,084 21,516 15,690 21,516 19,420 90.3% 90.3%
280 Clothing &Misc 0 100 0 100 100 100.0% 100.0%
Total 19,084 21,616 15,690 21,616 19,520 90.3% 90.3%
300 Supplie s
310 Office/Oper Supplies 10,015 15,000 8,025 12,000 12,000 80.0% 100.0%
340 Items Pchsd f/Resale 33,915 50,000 21,618 40,000 40,000 80.0% 100.0%
Total 43,930 65,000 29,643 52,000 52,000 80.0% 100.0%
400 Other Services/Charges
420 Communications 263 350 164 350 124 35.4% 35.4%
430 Trans/Training 0 88 16 88 88 100.0% 100.0%
480 Repairs/Maintenance 41,654 33,000 18,099 28,000 28,000 84.8% 100.0%
490 Miscellaneous 15 350 275 350 350 100.0% 100.0%
Total 41,932 33,788 18,554 28,788 28,562 84.5% 99.2%
750 Debt Svc - Cap Lease/Prir 10,176 10,681 8,938 10,681 10,681 100.0% 100.0%
830 Debt Svc - Ext LIL) - Int 1,331 827 874 827 297 35.9% 35.9%
Total Expenditures - SU 653 $158,443 $174,346 $105,160 $156,946 $153,494 88.0% 97.8%
Revenues
340 Chrgs f/Goods & Svcs
$108,980 $90,000 $55,650 $90,000 $90,000 100.0% 100.0%
42 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 BUDGET NARRATIVE
COMMUNITY RELATIONS
City Manager Tony O'Rourke
Community Relations Manager Randy Beehler
DEFINITION
The Community Relations office has four primary areas of responsibility:
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.
Operation of two cable television channels: 1) YCTV (Charter Cable channel 21), and 2) Y -
PAC (Charter Cable channel 22).
Negotiation and compliance monitoring of cable and telecommunications franchises.
Management and administration of the City's public affairs initiatives.
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 budget. Community
Relations office 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.
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
2014 Adopted Budget • City Administration - 43
PERFORMANCE STATISTICS
Community Relations Division
October 2011 thru
October 2012
October 2012 thru
October 2013
YCTV community programming (1)
102 programs — 42 hours
113 programs — 52 hours
"Imported" Programming (2)
159 programs —120.75 hours
163 programs —110.25 hours
Production Equipment (cameras, misc, etc.)
Used by YCTV producers (3)
110 hours per week
107 hours per week
Editing Equipment Use by YCTV producers (4)
72 hours per week
67 hours per week
YCTV Producers Trained (5)
41
54
YPAC Programming (6)
312 programs — 364.25 hours
325 programs — 377.50 hours
Program Sales Revenue (7)
$289
$345
(1) Number of programs and hours of community programming produced through YCTV.
(2) 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.
(3) Community use of YCTV field production equipment.
(4) Community use of YCTV editing equipment.
(5) Number of community members trained as YCTV producers.
(6) Number of programs and hours of public affairs programming produced through Y -PAC.
(7) Revenue from sales of copies of YCTV and Y -PAC programs.
AUTHORIZED PERSONNEL
Class
Code Position Title
2013 2014
2012 Amended Proposed
Actual Budget Budget
1255 Communications & Public Affairs Director 1.00 1.00 1.00
2245 Community Relations Specialist (1) 0.00 1.00 1.00
2246 Senior Community Relations Specialist (1) 0.00 1.00 1.00
2251 Cable Television Coordinator (1) 1.00 0.00 0.00
2252 Community Programming Coordinator 1.00 1.00 1.00
2253 Community Programming Assistant (1) 1.00 0.00 0.00
2254 Municipal Producer 1.00 1.00 1.00
Total Personnel 5.00
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 the Senior Community Relations Specialist. As an additional element of the
reorganization plan, in February 2013 the Community Relations Manager title was changed to Communications &
Public Affairs Director.
44 — City Administration • 2014 Adopted Budget
BUDGET SUMMARY
Dept 125 Community Relations (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
428 Capital Improvement $17,557 $355,250 $318,580 $348,250 $39,000 11.0% 11.2%
434 Cable Communications 461,827 493,605 352,165 496,550 523,850 106.1% 105.5%
612 Community Relations 1,321 74,000 51,206 74,000 39,000 52.7% 52.7%
Total Expenditures $480,705 $922,855 $721,951 $918,800 $601,850 65.2% 65.5%
Revenue Summary By Service Unit
434 Cable Communications $535,014 $521,750 $448,410 $551,600 $551,600 105.7% 100.0%
Fund Balance
Beginning Balance $848,564 $845,215 $902,872 $902,872 $535,672 63.4% 59.3%
Revenues Less Expenditures 54,309 -401,105 -273,541 -367,200 -50,250 12.5% 13.7%
Ending Balance $902,873 $444,110 $629,331 $535,672 $485,422 109.3% 90.6%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $292,767 $294,582 $221,894 $299,332 $307,577 104.4% 51.1%
200 Personnel Benefits 99,438 109,839 80,737 109,839 107,527 97.9% 17.9%
Sub -Total Salaries & Benefits 392,205 404,421 302,631 409,171 415,104 102.6% 69.0%
300 Supplies 28,487 44,203 14,548 39,203 44,203 100.0% 7.3%
400 Other Services/Charges 31,119 95,080 60,361 93,274 59,341 62.4% 9.9%
600 Capital Outlays 0 343,250 316,250 341,250 27,000 7.9% 4.5%
900 Intfnd Pymt f/Svcs 28,894 35,902 28,162 35,902 56,203 156.5% 9.3%
Total Expenditures $480,705 $922,856 $721,952 $918,800 $601,851 65.2% 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.
2014 Adopted Budget • City Administration - 45
CAPITAL OUTLAY
Item
Cost
Funding Source
Justification
YCTV/Y-PAC acquisition gear
(cameras, microphones, cords,
etc.)
$5,000
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
$9,000
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
$8,000
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
$4,000
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 Playback System
Upgrade
$24,000
Access Television
Facilities and
Equipment Grant
The system used to air YCTV and Y -PAC
programming is no longer capable of meeting the
two channels. An upgrade to a system that utilizes
Ancillary YCTV / Y -PAC
production gear (portable
lighting, wireless microphones,
tripods, tape -less recorders, etc.)
$4,000
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
$54,000
(1)
(2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 428 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $17,557 $25,000 $0 $20,000 $25,000 100.0% 125.0%
480 Repairs/Maintenance 0 2,000 2,330 2,000 2,000 100.0% 100.0%
600 Capital Outlays
620 Buildings 0 316,250 316,250 316,250 0 0.0% 0.0%
640 Machinery/Equipment 0 12,000 0 10,000 12,000 100.0% 120.0%
Total 0 328,250 316,250 326,250 12,000 3.7% 3.7%
Total Expenditures - SU 428 $17,557 $355,250 $318,580 $348,250 $39,000 11.0% 11.2%
Service Unit 434 - Cable Communications
The purpose of this service unit is to track expenditures related to planning, directing,
administering, and supporting the operations of the Community Relations office. 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.
46 — City Administration • 2014 Adopted Budget
Account 440 Advertising - This account is primarily
programming.
used to advertise special YCTV or Y -PAC
Account 630 Improvements Other Than Buildings - Th
communications equipment utilized by other City
(1) (2)
2013
2012 Amended
SU - 434 Cable Communications Actual Budget
is account is primarily used to purchase
divisions and departments.
(3)
2013
Actual
09/30/13
(4)
2013
Estimated
Year -End
(5)
2014
Projected
Budget
(6) (7)
%Chng % Chng
from from
2to5 4to5
Expenses
100 Salaries &Wages
110 Salaries and Wages
120 Overtime
130 Special Pay
140 Retire/Term Cashout
Total
200 Personnel Benefits
300 Supplie s
310 Office/Oper Supplies
320 Fuel Consumed
350 Small Tools & Equip
Total
400 Other Services/Charges
420 Communications
430 Trans/Training
440 Advertising
450 OperRentals &Leases
470 Public Utility Services
480 Repairs/Maintenance
490 Miscellaneous
Total
600 Capital Outlays
630 Impr Other Than Bldg
640 Machinery/Equipment
Total
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Lea
960 Interfund Insurance Sv
990 Inte rfund Admin Chrgs
Total
Total Expenditures - SU 434
Revenues
310 Taxes
360 Miscellaneous Revenues
Total Revenues - SU 434
$290,074 $293,582 $214,572 $293,582 $305,377 104.0% 104.0%
273 1,000 0 750 1,000 100.0% 133.3%
2,420 0 4,584 5,000 1,200 n/a 24.0%
0 0 2,738 0 0 n/a n/a
292,767 294,582
99,438 109,839
221,894 299,332 307,577 104.4% 102.8%
80,737 109,839 107,527 97.9% 97.9%
980 1,750 558 1,750 1,750 100.0% 100.0%
308 453 335 453 453 100.0% 100.0%
9,443 15,000 12,679 15,000 15,000 100.0% 100.0%
10,731 17,203
13,572 17,203 17,203 100.0% 100.0%
2,836 2,630 2,413 2,324 2,433 92.5% 104.7%
828 1,609 156 1,609 1,609 100.0% 100.0%
197 500 182 500 500 100.0% 100.0%
17,121 500 346 500 500 100.0% 100.0%
5,157 7,291 3,678 7,291 7,249 99.4% 99.4%
1,198 5,000 673 3,000 4,000 80.0% 133.3%
2,659 3,550 352 4,050 4,050 114.1% 100.0%
29,996 21,080
0 5,000
0 10,000
0 15,000
7,800 19,274 20,341 96.5% 105.5%
2,565 4,569
5,119 4,943
21,210 26,390
28,894 35,902
0 5,000 5,000 100.0% 100.0%
0 10,000 10,000 100.0% 100.0%
0 15,000 15,000 100.0% 100.0%
3,426 4,569 3,197 70.0% 70.0%
4,943 4,943 5,289 107.0% 107.0%
19,793 26,390 47,717 180.8% 180.8%
28,162 35,902 56,203 156.5% 156.5%
$461,826 $493,606
$352,165 $496,550 $523,851 106.1% 105.5%
$521,274 $520,000
13,740 1,750
$447,195 $550,000 $550,000 105.8% 100.0%
1,215 1,600 1,600 91.4% 100.0%
$535,014 $521,750
$448,410 $551,600 $551,600 105.7% 100.0%
2014 Adopted Budget • City Administration - 47
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 2014, $15,000 has been budgeted to pay for consultant services related to completion
of 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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 612 Community Relations Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office/Oper Supplies $198 $2,000 $975 $2,000 $2,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 630 50,000 46,799 50,000 15,000 30.0% 30.0%
440 Advertising 420 20,000 1,706 20,000 20,000 100.0% 100.0%
450 Oper Rentals & Leases 0 1,000 0 1,000 1,000 100.0% 100.0%
490 Miscellaneous 73 1,000 1,725 1,000 1,000 100.0% 100.0%
Total 1,123 72,000 50,230 72,000 37,000 51.4% 51.4%
Total Expenditures - SU 612 $1,321 $74,000 $51,205 $74,000 $39,000 52.7% 52.7%
Service Unit 699 - General Revenues
This service unit provides accurate tracking of the status of the Community Relations reserve fund
and includes revenue primarily generated by interest earnings on the Community Relations reserve
fund. A portion of the reserve fund is made up of moneys received from 1994 to 2009 in the form of
Access Television Facilities and Equipment Grant payments provided by Charter Communications
as per its cable communications franchise agreement with the City. Use of Grant moneys is
restricted to expenditures related to YCTV and Y -PAC equipment and facilities. Community
Relations reserve fund moneys not attributable to the 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$848,564 $845,215 $902,872 $902,872 $535,672 63.4% 59.3%
48 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 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
Service Unit 323
Service Unit 612
Service Unit 699
- Economic Development
- Parking Facilities
- Community Relations
- General Revenues
2014 Adopted Budget • City Administration - 49
BUDGET SUMMARY
Dept 161 Downtown Bus Impr (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
320 Economic Development $114,802 $277,048 $158,270 $277,048 $235,000 84.8% 84.8%
323 Parking Facilities 32,405 0 272 0 0 n/a n/a
612 Community Relations 6,909 10,474 7,855 10,474 9,358 89.3% 89.3%
Total Expenditures $154,116 $287,522 $166,397 $287,522 $244,358 85.0% 85.0%
Revenue Summary By Service Unit
320 Economic Development $172,821 $205,000 $137,246 $235,000 $235,000 114.6% 100.0%
323 Parking Facilities 44,317 340 340 170 170 50.0% 100.0%
399 General Revenues 1,500 0 0 0 0 n/a n/a
Total Revenues $218,638 $205,340 $137,586 $235,170 $235,170 114.5% 100.0%
Fund Balance
Beginning Balance $19,134 $112,012 $83,656 $83,656 $31,304 27.9% 37.4%
Revenues Less Expenditures 64,522 -82,182 -28,811 -52,352 -9,188 11.2% 17.6%
Ending Balance $83,656 $29,830 $54,845 $31,304 $22,116 74.1% 70.6%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $28,845 $57,048 $50,947 $57,048 $55,000 96.4% 22.5%
400 Other Services/Charges 118,362 220,000 107,595 220,000 180,000 81.8% 73.7%
900 Intfnd Pymt f/Svcs 6,909 10,474 7,855 10,474 9,358 89.3% 3.8%
Total Expenditures $154,116 $287,522 $166,397 $287,522 $244,358 85.0% 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.
50 - City Administration • 2014 Adopted Budget
SU - 320 Economic Dev
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
310 Office/Oper Supplies $25,352 $57,048 $50,675 $57,048 $55,000 96.4% 96.4%
400 Other Services/Charges
410 Professional Services 89,450 195,000 107,595 195,000 180,000 92.3% 92.3%
490 Miscellaneous 0 25,000 0 25,000 0 0.0% 0.0%
Total 89,450 220,000 107,595 220,000 180,000 81.8% 81.8%
Total Expenditures - SU 320 $114,802 $277,048 $158,270 $277,048 $235,000 84.8% 84.8%
Revenues
360 Miscellaneous Revenues
n/a
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 2014.
SU - 323 Parking Facilities
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
n/a
(6) (7)
% Chng % Chng
Expense s
310 Office/Oper Supplies
410 Professional Services
Total Expenditures - SU 323
Revenues
350 Fines And Forfeits
360 Miscellaneous Revenues
Total Revenues - SU 323
$3,493 $0 $272 $0 $0
28,912 0 0 0 0
$32,405 $0 $272 $0 $0
n/a
n/a
n/a
n/a
n/a
n/a
$30,000 $0 $0 $0 $0 n/a n/a
14,317 340 340 170 170 50.0% 100.0%
$44,317 $340 $340 $170 $170 50.0% 100.0%
Service Unit 612 - Community Relations
This is the service unit's share of other department's administrative services charges.
(1) (2)
2013
2012 Amended
SU - 612 Community Relations Actual Budget
(3)
2013
Actual
09/30/13
(4)
2013
Estimated
Year -End
(5) (6) (7)
2014 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
Expenses
990 Interfund Admin Chgs $6,909 $10,474 $7,855 $10,474 $9,358 89.3% 89.3%
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 was
provided by parking meters installed in downtown lots. However, beginning in 2013 the City
Council decided parking fees will no longer being charged for parking in the DYBID area.
2014 Adopted Budget • City Administration - 51
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $19,134 $112,012 $83,656 $83,656 $31,304 27.9% 37.4%
360 Miscellaneous Revenues 1,500 0 0 0 0 n/a n/a
Total Revenues - SU 323 $20,634 $112,012 $83,656 $83,656 $31,304 27.9% 37.4%
52 — City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
321 Comm Area Developmen $72,210 $229,500 $143,345 $229,500 $91,000 39.7% 39.7%
Revenue Summary By Service Unit
323 Parking Facilities
699 General Revenues
Total Re ve nue s
$42,087 $0 $16,163 $22,460 $22,400 n/a 99.7%
6,434 0 28,000 28,000 0 n/a 0.0%
$48,521 $0 $44,163 $50,460 $22,400 n/a 44.4%
Fund Balance
Beginning Balance $359,114 $336,203 $335,424 $335,424 $156,384 46.5% 46.6%
Revenues Less Expenditures -23,689 -229,500 -99,182 -179,040 -68,600 29.9% 38.3%
Ending Balance $335,425 $106,703 $236,242 $156,384 $87,784 82.3% 56.1%
2014 Adopted Budget • City Administration - 53
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $13,857 $21,000 $6,604 $18,300 $11,000 52.4% 12.1%
400 Other Services/Charges 58,317 208,500 136,741 211,200 80,000 38.4% 87.9%
500 Intgov Svcs/Other Intfnd 36 0 0 0 0 n/a 0.0%
Total Expenditures $72,210 $229,500 $143,345 $229,500 $91,000 39.7% 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. In 2013 the budget also included funds for a
retail study and a master plan.
Account 480 Repairs & Maintenance - A portion of 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 2014 in this account.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 321 Commercial Area Dev Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
300 Supplie s
310 Office/Oper Supplies $0 $1,000 $145 $1,000 $1,000 100.0% 100.0%
350 Small Tools & Equip 13,857 20,000 6,459 17,300 10,000 50.0% 57.8%
Total 13,857 21,000 6,604 18,300 11,000 52.4% 60.1%
400 Other Services/Charges
410 Professional Services 9,072 150,000 127,433 150,000 20,000 13.3% 13.3%
480 Repairs/Maintenance 47,700 58,500 6,968 58,500 60,000 102.6% 102.6%
490 Miscellaneous 1,545 0 2,340 2,700 0 n/a 0.0%
Total 58,317 208,500 136,741 211,200 80,000 38.4% 37.9%
530 State/Cnty Tax/Assess 36 0 0 0 0 n/a n/a
Total Expenditures - SU 321 $72,210 $229,500 $143,345 $229,500 $91,000 39.7% 39.7%
54 - City Administration • 2014 Adopted Budget
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. The City
Council retained the monthly parking permit program, so the revenue will still be receipted in 2014.
SU - 323 Parking Facilities
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $42,087 $0 $16,163 $22,460 $22,400 n/a 99.7%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $359,114 $336,203 $335,424 $335,424 $156,384 46.5% 46.6%
360 Miscellaneous Revenues 5,000 0 0 0 0 n/a n/a
390 Other Financing Sources 1,434 0 28,000 28,000 0 n/a 0.0%
Total Revenues - SU 699 $365,548 $336,203 $363,424 $363,424 $156,384 46.5% 43.0%
2014 Adopted Budget • City Administration — 55
CITY ADMINISTRATION
2014 BUDGET NARRATIVE
TROLLEY
City Manager Tony O'Rourke
Economic Development Manager Sean Hawkins
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
326 Trolley $1,217 $77,246 $15,631 $24,568 $57,809 74.8% 235.3%
Revenue Summary By Service Unit
699 General Re venues $4,843 $64,926 $2,085 $12,618 $154,926 238.6% n/a
Fund Balance
Beginning Balance $16,360 $8,930 $19,986 $19,986 $8,036 90.0% 40.2%
Revenues Less Expenditures 3,627 -12,320 -13,546 -11,950 -2,883 23.4% 24.1%
Ending Balance $19,987 -$3,390 $6,440 $8,036 $5,153 -152.0% 64.1%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $872 $13,938 $14,672 $14,568 $4,501 32.3% 2.9%
600 Capital Outlays 345 63,308 959 10,000 153,308 242.2% 97.1%
Total Expenditures $1,217 $77,246 $15,631 $24,568 $157,809 204.3% 100.0%
EXPLANATORY NARRATIVE
Service Unit 326 - Trolley
This service unit is used for improvements of the historic Yakima Valley Transport System (YVTS).
56 - City Administration • 2014 Adopted Budget
Account 650 Capital Expenditures - In 2013, 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 2014. If it is not, the balance will be carried forward into
2015 in the annual encumbrance ordinance.
SU - 326 Trolley
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services/Charges
420 Communications $647 $676 $835 $676 $1,235 182.7% 182.7%
470 Public Utility Services 225 262 207 262 266 101.5% 101.5%
480 Repairs/Maintenance 0 13,000 13,629 13,630 3,000 23.1% 22.0%
Total 872 13,938 14,671 14,568 4,501 32.3% 30.9%
650 Construction Projects 345 63,308 959 10,000 153,308 242.2% n/a
Total Expenditures - SU 326 $1,217 $77,246 $15,630 $24,568 $157,809 204.3% 642.3%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $16,360 $8,930 $19,986 $19,986 $8,036 90.0% 40.2%
330 Intergov't Revenues 345 63,308 810 10,000 153,308 242.2% n/a
360 Miscellaneous Revenues 4,498 1,618 1,275 2,618 1,618 100.0% 61.8%
Total Revenues - SU 699 $21,203 $73,856 $22,071 $32,604 $162,962 220.6% 499.8%
2014 Adopted Budget • City Administration - 57
CITY ADMINISTRATION
2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
321 Comm Area Developmen $1,533 $5,000 $4,489 $5,000 $9,000 180.0% 180.0%
Revenue Summary By Service Unit
321 Comm Area Developmen $3,301 $3,500 $2,384 $3,000 $3,300 94.3% 110.0%
699 General Revenues 60 35 0 35 35 100.0% 100.0%
Total Revenues $3,361 $3,535 $2,384 $3,035 $3,335 94.3% 109.9%
Fund Balance
Beginning Balance $6,922 $4,159 $8,750 $8,750 $6,785 163.1% 77.5%
Revenues Less Expenditures 1,828 -1,465 -2,105 -1,965 -5,665 386.7% 288.3%
Ending Balance $8,750 $2,694 $6,645 $6,785 $1,120 41.6% 16.5%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $1,533 $5,000 $4,489 $5,000 $9,000 180.0% 100.0%
58 - City Administration • 2014 Adopted Budget
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 321 Commercial Area Dev Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous $1,533 $5,000 $4,489 $5,000 $9,000 180.0% 180.0%
Revenues
360 Miscellaneous Revenues $3,301 $3,500 $2,384 $3,000 $3,300 94.3% 110.0%
Service Unit 699 - General Revenue
Revenue in this fund consists of interest earnings.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $6,922 $4,159 $8,750 $8,750 $6,785 163.1% 77.5%
360 Miscellaneous Revenues 60 35 0 35 35 100.0% 100.0%
Total Re venues - SU 699 $6,982 $4,194 $8,750 $8,785 $6,820 162.6% 77.6%
2014 Adopted Budget • City Administration - 59
CITY ADMINISTRATION
2014 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 Cascade Mill Redevelopment area.
The service units in this division are:
Service Unit 323 - Industrial Development
Service Unit 699 - General Revenues
BUDGET SUMMARY
Dept 323 Rev Development Area (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
322 Industrial Development $1,299,536 $2,509,240 $557,387 $1,913,005 2,473,235 98.6% 129.3%
Revenue Summary By Service Unit
322 Industrial Development $1,205,943 $3,350,000 $396,413 $1,450,000 2,850,000 85.1% 196.6%
699 General Revenues 10,000 0 0 0 0 n/a n/a
Total Revenues $1,215,943 $3,350,000 $396,413 $1,450,000 $2,850,000 85.1% 196.6%
Fund Balance
Beginning Balance $754,876 $802,353 $671,283 $671,283 $208,278 26.0% 31.0%
Revenues Less Expenditures -83,593 840,760 -160,974 -463,005 376,765 44.8% -81.4%
Ending Balance $671,283 $1,643,113 $510,309 $208,278 $585,043 35.6% 280.9%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $1,038,532 $1,448,235 $296,383 $852,000 $1,673,235 115.5% 67.7%
600 Capital Outlays 0 800,000 0 800,000 800,000 100.0% 32.3%
700 Debt Service 261,005 261,005 261,004 261,005 0 0.0% 0.0%
Total Expenditures $1,299,537 $2,509,240 $557,387 $1,913,005 $2,473,235 98.6% 100.0%
60 - City Administration • 2014 Adopted Budget
EXPLANATORY NARRATIVE
Service Unit 322 - Industrial Development
The Yakima Revenue Development Area was established for the purpose of financing public
improvements needed for 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 financing can be used to
pay debt service for bonds incurred for allowable improvements. The City is utilizing Lochner Associates
for professional services related to design, engineering and environmental review. Additional
geotechnical/environmental investigation has been provided by Landau Associates, with the support of a
$200,000 grant from Department of Ecology. Current projects include the design of the Fair Avenue
interchange, along with the Cascade Mill Parkway and related roundabout, and the East-West Corridor.
Purchase of the landfill area, permitting for the environmental clean-up of the former municipal
landfill and removal of the wood waste south of the railroad tracks are priority projects in 2014.
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 and has a funding stream to repay the loan.
SU - 322 Industrial Dev
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
410 Professional Services $1,038,532 $1,448,235 $296,383 $852,000 $1,673,235 115.5% 196.4%
610 Land 0 800,000 0 800,000 800,000 100.0% 100.0%
780 Intergovernmental Loans 245,212 254,788 254,788 254,788 0 0.0% 0.0%
830 Debt Svc - Ext LTD - Int 15,792 6,217 6,217 6,217 0 0.0% 0.0%
Total Expenditures - SU 322 $1,299,536 $2,509,240 $557,388 $1,913,005 $2,473,235 98.6% 129.3%
Revenues
310 Taxes $305,943 $800,000 $396,413 $750,000 $1,000,000 125.0% 133.3%
330 Intergov't Revenues 0 1,125,000 0 200,000 925,000 82.2% 462.5%
390 Other Financing Sources 900,000 1,425,000 0 500,000 925,000 64.9% 185.0%
Total Revenues - SU 322 $1,205,943 $3,350,000 $396,413 $1,450,000 $2,850,000 85.1% 196.6%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $754,876 $802,353 $671,283 $671,283 $208,278 26.0% 31.0%
360 Miscellaneous Revenues 10,000 0 0 0 0 n/a n/a
Total Revenues - SU 699 $764,876 $802,353 $671,283 $671,283 $208,278 26.0% 31.0%
2014 Adopted Budget • City Administration - 61
CITY ADMINISTRATION
2014 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 2014 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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Future Days Booked
591
545
600
Event Days Held
494
467
500
Revenue
Yakima Center
$825,943
$729,250
4818,250
General Revenue
545,200
570,000
630,000
Operating Transfer from PFD
139,000
139,000
100,000
Total Revenue
$1,510,143
$1,438,250
$1,548,250
62 - City Administration • 2014 Adopted Budget
BUDGET SUMMARY
Dept 170 Tourist Promotion (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
324 Tourist Promotion $303,221 $306,073 $257,790 $306,073 $328,000 107.2% 107.2%
325 Yakima Center Mgmt 1,123,634 1,154,226 904,023 1,154,226 1,155,667 100.1% 100.1%
Total Expenditure s $1,426,855 $1,460,299 $1,161,813 $1,460,299 $1,483,667 101.6% 101.6%
Revenue Summary By Service Unit
325 Yakima Center Mgmt $825,793 $759,200 $549,629 $729,200 $818,200 107.8% 112.2%
645 Interfund Distribution 139,000 139,000 104,250 139,000 100,000 71.9% 71.9%
699 General Revenues 545,350 570,050 404,087 570,050 630,050 110.5% 110.5%
Total Revenues $1,510,143 $1,468,250 $1,057,966 $1,438,250 $1,548,250 105.4% 107.6%
Fund Balance
Beginning Balance $360,839 $357,052 $456,608 $456,608 $434,559 121.7% 95.2%
Revenues Less Expenditures 83,288 7,951 -103,848 -22,049 64,583 812.3% -292.9%
Ending Balance $444,127 $365,003 $352,760 $434,559 $499,142 136.8% 114.9%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $75,331 $65,000 $55,431 $65,000 $67,000 103.1% 4.5%
400 Other Services/Charges 1,263,642 1,303,830 1,030,976 1,303,830 1,347,819 103.4% 90.8%
900 Intfnd Pymt f/Svcs 87,882 91,469 75,407 91,469 68,848 75.3% 4.6%
Total Expenditure s $1,426,855 $1,460,299 $1,161,814 $1,460,299 $1,483,667 101.6% 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.
2014 Adopted Budget • City Administration - 63
PROFESSIONAL SERVICES
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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 324 Tourist Promotion Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
400 Other Services/Charges
410 Professional Services $295,073 $295,073 $250,061 $295,073 $317,000 107.4% 107.4%
440 Advertising 8,148 11,000 7,730 11,000 11,000 100.0% 100.0%
Total Expenditures - SU 324 $303,221 $306,073 $257,791 $306,073 $328,000 107.2% 107.2%
Service Unit 325 - Yakima Center Management
This service unit plans, directs, administers and oversees the operations of the center.
Account 410 Professional Services - This account covers the cost for contracting security guards.
Security is a mandatory service provided at the Convention Center. This account also covers
management fees to the Bureau, and all payroll fees for the Convention Center staff. For 2014, there
is a policy issue for a Management Fee increase of $13,900. This request for an increase is only for
the VCB. This increase will allow increased promotion and marketing while also assisting in
covering increased costs of medical insurance and similar employee 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.
Account 470 Public Utility Services - The following table details utility charges.
64 - City Administration • 2014 Adopted Budget
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Visitors and Convention Bureau promotes convention and
tourist activities for the City of Yakima. (410) (9
$175,000
$175,000
$175,000
Sports Commission promotes Yakima's ability to host
sporting events and sports related conventions. (410)
55,073
55,073
57,000
Promotion (441)
2,147
5,000
5,000
Marketing (444)
6,000
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 ($60,000 - Strategic Initiative). (41G)
65,000
65,000
85,000
Total Account 410
$303,220
$306,073
$328,000
This budget includes funds established by the City for use by the Mayor's office to purchase
promotional items for visiting VIP's. Also included are funds for a two page, full color ad in the
Yakima Valley Visitors Guide.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 324 Tourist Promotion Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
400 Other Services/Charges
410 Professional Services $295,073 $295,073 $250,061 $295,073 $317,000 107.4% 107.4%
440 Advertising 8,148 11,000 7,730 11,000 11,000 100.0% 100.0%
Total Expenditures - SU 324 $303,221 $306,073 $257,791 $306,073 $328,000 107.2% 107.2%
Service Unit 325 - Yakima Center Management
This service unit plans, directs, administers and oversees the operations of the center.
Account 410 Professional Services - This account covers the cost for contracting security guards.
Security is a mandatory service provided at the Convention Center. This account also covers
management fees to the Bureau, and all payroll fees for the Convention Center staff. For 2014, there
is a policy issue for a Management Fee increase of $13,900. This request for an increase is only for
the VCB. This increase will allow increased promotion and marketing while also assisting in
covering increased costs of medical insurance and similar employee 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.
Account 470 Public Utility Services - The following table details utility charges.
64 - City Administration • 2014 Adopted Budget
UTILITY CHARGES
2013 2014
2012 Year -End Proposed
Actual Estimate Budget
Pacific Power $115,300 $123,000 $123,000
Natural Gas 23,655 37,000 35,150
Water and Refuse 26,421 29,782 31,269
Total Utility Charges $165,376 $189,782 $189,419
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 325 Yakima Center Mgmt Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
310 Office/Oper Supplies $75,331 $65,000 $55,431 $65,000 $67,000 103.1% 103.1%
400 Other Services/Charges
410 Professional Services 691,784 705,300 582,390 705,300 719,200 102.0% 102.0%
420 Communications 19,317 18,000 13,395 18,000 18,000 100.0% 100.0%
430 Trans/Training 771 2,000 246 2,000 2,000 100.0% 100.0%
440 Advertising 8,768 10,000 6,653 10,000 12,000 120.0% 120.0%
450 OperRentals &Leases 0 200 62 200 200 100.0% 100.0%
460 Insurance 11,602 15,000 14,114 14,115 16,000 106.7% 113.4%
470 Public Utility Services 165,381 188,757 109,815 189,782 189,419 100.4% 99.8%
480 Repairs/Maintenance 59,118 50,500 40,456 50,500 55,000 108.9% 108.9%
490 Miscellaneous 3,682 8,000 6,054 7,860 8,000 100.0% 101.8%
Total 960,423 997,757 773,185 997,757 1,019,819 102.2% 102.2%
900 Interfund Pmt f/Services
960 Interfund Insurance Sv 25,444 27,225 27,225 27,225 29,131 107.0% 107.0%
990 Interfund Admin Chrgs 62,438 64,244 48,182 64,244 39,717 61.8% 61.8%
Total 87,882 91,469 75,407 91,469 68,848 75.3% 75.3%
Total Expenditures - SU 325 $1,123,636 $1,154,226 $904,023 $1,154,226 $1,155,667 100.1% 100.1%
Revenues
360 Miscellaneous Revenues $825,793 $759,200 $549,629 $729,200 $818,200 107.8% 112.2%
Service Units 645 and 699 - Revenues
The following table details Yakima Center resources.
2014 Adopted Budget • City Administration - 65
YAKIMA CENTER RESOURCES
Yakima Center Revenue
2013 2014
2012 Year-end Proposed
Actual Estimates Budget
Service Unit 325
Equipment Rentals $60,388 $60,000 $60,000
Space Rent 448,882 400,000 445,000
Office Rent 1,200 1,200 1,200
Food Service 290,671 235,000 280,000
Tenant Insurance 3,150 3,000 2,000
Miscellaneous Revenue 21,500 30,000 30,000
Total Revenue SU 325 825,791 729,200 818,200
Service Unit 645
Public Facilities Transfer 139,000 139,000 100,000
Service Unit 699
Beginning Fund Balance 360,839 456,608 434,562
Hotel / Motel Tax 545,200 570,000 630,000
Interest From Investments 150 50 50
Total Revenue SU 699 906,189 1,026,658 1,064,612
Total Revenue $1,870,980 $1,894,858 $1,982,812
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $139,000 $139,000 $104,250 $139,000 $100,000 71.9% 71.9%
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $360,839 $357,052 $456,608 $456,608 $434,559 121.7% 95.2%
310 Taxes 545,200 570,000 404,087 570,000 630,000 110.5% 110.5%
360 Miscellaneous Revenues 150 50 0 50 50 100.0% 100.0%
Total Revenues - SU 699 $906,189 $927,102 $860,695 $1,026,658 $1,064,609 114.8% 103.7%
66 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 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 & 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)
2013 2013 2013
2012 Amended Actual Estimated
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End
324 Tourist Promotion $632,725 $667,000 $455,799 $667,000
Revenue Summary By Service Unit
324 Tourist Promotion $632,725
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
(5) (6) (7)
2014 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
$687,000 103.0% 103.0%
$667,000 $455,799 $667,000 $687,000 103.0% 103.0%
$68,722 $68,722 $78,685 $78,685
0 0 0 0
$78,685 114.5% 100.0%
0 n/a n/a
$68,722 $68,722 $78,685 $78,685
$78,685 114.5% 100.0%
EXPLANATORY NARRATIVE
Service Unit 324 - Tourist Promotion
The Yakima Valley Visitors and Convention Bureau will implement the marketing activities listed
below approved by the TPA Commission in October. These services include advertising campaigns,
sales and promotion of all meeting facilities, events and attractions for conventions/groups, sporting
2014 Adopted Budget • City Administration - 67
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 2014.
TOURIST PROMOTION EXPENDITURES
Travel Trade Shows $17,500
Marketing, Familiarization Tours 160,000
Visitor Guide Distribution 12,000
Washington Wine Country Marketing 10,000
Administrative/Operation 35,500
Sports / Conf. Dev / WIAA 22,500
Payroll Expenses (') 310,500
Convention / Group Sales Marketing 37,000
State Fair Park- Website Development. Assistance 12,000
Public Relations Campaign 33,000
Total (2) $650,000
(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 2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 324 Tourist Promotion Y Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
410 Professional Services $632,725 $667,000 $455,799 $667,000 $687,000 103.0% 103.0%
Revenues
310 Taxes $632,725 $0 $0 $0 $0 n/a n/a
340 Chrgs f/Goods & Svcs 0 667,000 455,799 667,000 687,000 103.0% 103.0%
Total Revenues - SU 699 $632,725 $667,000 $455,799 $667,000 $687,000 103.0% 103.0%
Service Unit 699 - General Revenues
General Revenue for the Tourist Promotion Area fund is the balance carried forward from year to
year.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $68,722 $68,722 $78,685 $78,685 $78,685 114.5% 100.0%
68 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 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 2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
328 Capital Improvement $211,826 $295,000 $68,684 $225,000 $360,000 122.0% 160.0%
Revenue Summary By Service Unit
699 General Revenues $330,153 $220,500 $165,000 $270,500 $260,500 118.1% 96.3%
Fund Balance
Beginning Balance $419,440 $515,157 $537,767 $537,767 $583,267 113.2% 108.5%
Revenues Less Expenditures 118,327 -74,500 96,316 45,500 -99,500 133.6% -218.7%
Ending Balance $537,767 $440,657 $634,083 $583,267 $483,767 109.8% 82.9%
2014 Adopted Budget • City Administration - 69
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $182,279 $195,000 $36,948 $195,000 $250,000 128.2% 69.4%
400 Other Services/Charges 29,547 100,000 31,737 30,000 110,000 110.0% 30.6%
Total Expenditures $211,826 $295,000 $68,685 $225,000 $360,000 122.0% 100.0%
EXPLANATORY NARRATIVE
Service Unit 328 - Capital Improvement
This service unit will fund the tables, chairs, staging, and moveable walls repair and/or
replacement. Also included in this account are the HVAC repair, lighting system and fire system
upgrades, and additional AV equipment.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 328 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
350 Small Tools & Equip $182,279 $195,000 $36,948 $195,000 $250,000 128.2% 128.2%
400 Other Services/Charges
410 Professional Services 0 75,000 2,844 5,000 80,000 106.7% n/a
480 Repairs/Maintenance 29,547 25,000 28,893 25,000 30,000 120.0% 120.0%
Total 29,547 100,000 31,737 30,000 110,000 110.0% 366.7%
Total Expenditures - SU 328 $211,826 $295,000 $68,685 $225,000 $360,000 122.0% 160.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $419,440 $515,157 $537,767 $537,767 $583,267 113.2% 108.5%
310 Taxes 170,106 150,000 112,500 200,000 190,000 126.7% 95.0%
330 Intergov't Revenues 46,151 0 0 0 0 n/a n/a
360 Miscellaneous Revenues 7,895 500 0 500 500 100.0% 100.0%
390 Other Financing Sources 106,000 70,000 52,500 70,000 70,000 100.0% 100.0%
Total Revenues - SU 699 $749,592 $735,657 $702,767 $808,267 $843,767 114.7% 104.4%
70 - City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 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 2014 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.
2014 Adopted Budget • City Administration - 71
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 CapitolTheatre
Exp Summary By Service Unit
433 Performing Arts Facility $261,400 $263,458 $205,458 $263,458 $265,660 100.8% 100.8%
638 Capital Improvement 84,800 84,842 77,110 81,272 76,360 90.0% 94.0%
Total Expe nditure s
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
$346,200 $348,300 $282,568 $344,730 $342,020 98.2% 99.2%
Revenue Summary By Service Unit
645 Interfund Distribution
648 Capitol Theatre Ins. Resei
699 General Revenues
Total Revenues
$55,000 $57,000 $42,750 $57,000 $57,000 100.0% 100.0%
71,927 71,927 0 0 0 0.0% n/a
230,544 230,250 178,613 236,950 240,250 104.3% 101.4%
$357,471 $359,177 $221,363 $293,950 $297,250 82.8% 101.1%
Fund Balance
Beginning Balance $97,690 $105,669 $108,960 $108,960 $58,180 55.1% 53.4%
Revenues Less Expenditures 11,271 10,877 -61,205 -50,780 -44,770 -411.6% 88.2%
Ending Balance $108,961 $116,546 $47,755 $58,180 $13,410 11.5% 23.0%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies
400 Other Services/Charges
900 Intfnd Pymt f/Svcs
Total Expenditure s
$27,564 $23,400 $21,895 $23,400 $23,400 100.0% 6.8%
289,236 293,442 229,216 289,872 278,930 95.1% 81.6%
29,400 31,458 31,458 31,458 39,690 126.2% 11.6%
$346,200 $348,300 $282,569 $344,730 $342,020 98.2% 100.0%
EXPLANATORY NARRATIVE
Service Unit 433 - Performing Arts Facility
The Capitol Theatre Operating Agreement has been in place since October 4, 1988. Currently,
ongoing operating repair and maintenance expenses are included in the management fee. An
allocation of Hotel/Motel Tax and revenues from the Cable TV Utility Tax plus a transfer from the
Public Facilities District -Capitol Theatre Fund (Fund 174) funds the management fee and the
insurance charge in Service Unit 641.
72 - City Administration • 2014 Adopted Budget
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 433 Performing Arts Fac Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
410 Professional Services $232,000 $232,000 $174,000 $232,000 $232,000 100.0% 100.0%
960 Interfund Insurance Svcs 29,400 31,458 31,458 31,458 33,660 107.0% 107.0%
Total Expenditures - SU 433 $261,400 $263,458 $205,458 $263,458 $265,660 100.8% 100.8%
Service Unit 638 - Capital Improvements
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). From 2013 forward, this annual transfer of $71,927 will be made to the Capital fund
(Fund 322) rather than this operating fund.
In 2013, during an inspection of the theatre, structural defects were discovered in the stage floor
and its supports, which required funding of approximately $192,000 to make the necessary repairs.
This cost was paid for by the Risk Management fund (515).
For 2014, the budget for this service unit has been reduced by $5,000 due to moving the Capitol
Theatre Committee offices to a smaller space.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 638 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $27,564 $23,400 $21,895 $23,400 $23,400 100.0% 100.0%
400 Other Services/Charges
450 Oper Rentals & Leases 36,894 36,400 30,399 32,830 21,888 60.1% 66.7%
470 Public Utility Services 302 302 302 302 302 100.0% 100.0%
480 Repairs/Maintenance 20,040 24,740 24,515 24,740 24,740 100.0% 100.0%
Total 57,236 61,442 55,216 57,872 46,930 76.4% 81.1%
990 Interfund Admin Chrgs 0 0 0 0 6,030 n/a n/a
Total Expenditures - SU 638 $84,800 $84,842 $77,111 $81,272 $76,360 90.0% 94.0%
Service Units 645, 648 and 699 - Revenues
Revenues for the Capitol Theatre consist of a portion of Hotel/Motel Tax, a 1% Cable Utility Tax,
and a transfer from the Public Facilities District -Capitol Theatre fund.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $55,000 $57,000 $42,750 $57,000 $57,000 100.0% 100.0%
2014 Adopted Budget • City Administration - 73
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 648 Cap Theatre Ins Rsv Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $71,927 $71,927 $0 $0 $0 0.0% n/a
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $97,690 $105,669 $108,960 $108,960 $58,180 55.1% 53.4%
310 Taxes 230,164 230,000 178,613 236,700 240,000 104.3% 101.4%
360 Miscellaneous Revenues 380 250 0 250 250 100.0% 100.0%
Total Revenues - SU 699 $328,234 $335,919 $287,573 $345,910 $298,430 88.8% 86.3%
74 — City Administration • 2014 Adopted Budget
CITY ADMINISTRATION
2014 BUDGET NARRATIVE
CAPITOL THEATRE / CONSTRUCTION
City Manager Tony O'Rourke
Capitol Theatre Executive Director Steven J. Caffery
DEFINITION
The Capitol Theatre Construction Fund was reactivated in 2004 to account for major facility
upgrades, and is contained in Service Unit 638.
The service units in this division are:
Service Unit 638 - Capital Improvement
Service Unit 699 - General Revenues
BUDGET SUMMARY
Dept 322 Capitol Theatre Const (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
638 Capital Improvement $3,202 $0 $0 $0 $140,000 n/a n/a
Revenue Summary By Service Unit
638 Capital Improvement $2,000 $0 $0 $71,927 $71,927 n/a 100.0%
Fund Balance
Beginning Balance $1,820 $619 $619 $619 $72,546 n/a n/a
Revenues Less Expenditures -1,202 0 0 71,927 -68,073 n/a -94.6%
Ending Balance $618 $619 $619 $72,546 $4,473 722.6% 6.2%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
600 Ca pita 1 Outla ys $3,202 $0 $0 $0 $140,000 n/a 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)
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.
2014 Adopted Budget • City Administration - 75
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 2014.
Account 650 Construction Projects - This account has been used to account for projects such as the
recently completed Production Center and will be used in 2014 for any additional updates as they
become necessary.
Revenues for Service Unit 638 will come from an operating transfer from the Depreciation Reserve
fund (Fund 198).
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 638 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
650 Construction Projects $3,202 $0 $0 $0 $140,000 n/a n/a
Revenues
390 Other Financing Sources $2,000 $0 $0 $71,927 $71,927 n/a n/a
Service Unit 699 - General Revenue
Revenue consists of the remaining fund balance - no new revenue is projected for 2014.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$1,820 $619 $619 $619 $72,546 n/a n/a
76 — City Administration • 2014 Adopted Budget
Legal
Department Fund
Legal 017
P. MARTINEZ
Legal Assistant to the
City Attorney
LEGAL
2014 Budgeted Staffing Levels
Legal Assistants
3.50 Positions
J. CUTTER
City Attorney
17.00 Positions
CIVIL
DIVISION
J. MITCHELL
Assistant
City Attorney
Employment &
Personnel Law
(FLSA, WMWA, ADA,
WLAD, & FMLA)
Labor Unions
(PERC & ULP)
Civil Service Commissions
Public Records Act
Ordinances & Contracts
H. HARVEY
Senior Assistant
City Attorney
Civil Liability & Litigation
Damage Claims
Risk Management
Litigation Discovery
Insurance
Insurance Programs
(CIAW & WSTIP)
Public Records Act
Ordinances & Contracts
M. KUNKLER
Senior Assistant
City Attorney
J
Land Use Zoning
Comprehensive Plans
Growth Management
State Environmental Policy
Act
Hearing Examiner
Hearings & Appeals
Environmental Law
Ordinances & Contracts
PROSECUTION
DIVISION
C. MARTINEZ
Senior Assistant
City Attorney
PROSECUTION
8.50 Positions
Prosecution Division
Criminal Prosecution
Public Safety
Drug Seizure Forfeitures
Officer Advice & Training
Criminal Records Privacy
Act/Public Records
Ordinances & Contracts
LEGAL
2014 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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Traffic and Criminal Case Arraignments in Municipal Court
4,455
3,853
3,500
Trials, Motions and Other Hearings
5,171
5,371
5,300
Municipal Court Citations Filed
5,306
4,416
3,600
Cases Actually Tried
14
13
13
Cases Set for Trial
1,743
1,696
1,650
Legislation Prepared
265
265
280
Legal Opinions Prepared
265
305
325
Pending Civil Suits Filed By or Against the City
39
42
42
Damage Claims Handled
101
95
105
AUTHORIZED PERSONNEL
Class
Code Position Title
1120 City Attorney
1321 Senior Assistant City Attorney II
1322 Senior Assistant City Attorney I
1323 Assistant City Attorney II ('
1324 Assistant City Attorney I
10510 Legal Assistant III
10511 Legal Assistant II
10512 Legal Assistant I
Total Personnel (2)
2013 2014
2012 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 5.00 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 18.00 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).
2014 Adopted Budget • Legal -1
BUDGET SUMMARY
Dept 017 Legal (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $168,720 $191,966 $136,714 $193,227 $196,215 102.2% 101.5%
131 Prosecution 568,630 718,408 515,902 706,300 729,361 101.5% 103.3%
622 Legal Counsel 349,674 377,199 265,253 374,456 388,747 103.1% 103.8%
Total Expenditures $1,087,024 $1,287,573 $917,869 $1,273,983 $1,314,323 102.1% 103.2%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $762,280 $879,071 $648,776 $872,781 $918,702 104.5% 69.9%
200 Personnel Benefits 221,820 277,278 196,089 270,760 261,977 94.5% 19.9%
Sub -Total Salaries & Benefits 984,100 1,156,349 844,865 1,143,541 1,180,679 102.1% 89.8%
300 Supplies 11,248 16,500 13,478 19,350 16,500 100.0% 1.3%
400 Other Services/Charges 80,066 114,724 45,688 97,424 117,145 102.1% 8.9%
600 Capital Outlays 11,610 0 13,838 13,668 0 n/a 0.0%
Total Expenditures $1,087,024 $1,287,573 $917,869 $1,273,983 $1,314,324 102.1% 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. Rule 11 of the Supreme Court Rules
of Admission to Practice 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 that was first approved by the
voters in 2004. The Criminal Justice Sales Tax funds are being used to supplement criminal justice
functions throughout Yakima County. The 2014 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 • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $127,538 $137,084 $99,702 $139,055 $142,242 103.8% 102.3%
130 Special Pay 0 0 1,000 1,000 0 n/a 0.0%
Total 127,538 137,084 100,702 140,055 142,242 103.8% 101.6%
200 Personnel Benefits 39,233 46,532 33,847 46,822 45,223 97.2% 96.6%
310 Office/Oper Supplies 256 500 484 500 500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 70 5,000 150 3,000 5,000 100.0% 166.7%
430 Trans/Training 666 1,100 612 1,100 1,500 136.4% 136.4%
490 Miscellaneous 956 1,750 919 1,750 1,750 100.0% 100.0%
Total 1,692 7,850 1,681 5,850 8,250 105.1% 141.0%
Total Expenditures - SU 103 $168,719 $191,966 $136,714 $193,227 $196,215 102.2% 101.5%
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 added an experienced 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. The efforts of this unit
are already reflected in the reduced 2013 caseload numbers.
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
when our prosecutors have conflicts.
2014 Adopted Budget • Legal - 3
SU -131 Prosecution
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $391,529 $492,492 $346,945 $462,625 $506,834 102.9% 109.6%
120 Overtime 603 1,500 280 1,500 1,500 100.0% 100.0%
130 Special Pay 0 0 4,050 4,050 0 n/a 0.0%
140 Retire/Term Cashout 0 0 3,625 3,000 3,000 n/a 100.0%
Total 392,132 493,992 354,900 471,175 511,334 103.5% 108.5%
200 Personnel Benefits 116,587 156,588 107,900 149,629 146,326 93.4% 97.8%
300 Supplie s
310 Office/Oper Supplies 4,215 4,500 3,138 4,500 4,500 100.0% 100.0%
350 Small Tools & Equip 1,987 4,000 4,792 5,000 4,000 100.0% 80.0%
Total 6,202 8,500 7,930 9,500 8,500 100.0% 89.5%
400 Other Services/Charges
410 Professional Services 25,157 27,800 13,450 27,800 29,000 104.3% 104.3%
420 Communications 7,168 9,328 5,749 9,328 6,701 71.8% 71.8%
430 Trans/Training 3,157 3,700 1,708 3,700 5,500 148.6% 148.6%
480 Repairs/Maintenance 2,313 3,000 1,495 3,000 3,000 100.0% 100.0%
490 Miscellaneous 15,915 15,500 8,933 18,500 19,000 122.6% 102.7%
Total 53,710 59,328 31,335 62,328 63,201 106.5% 101.4%
Total Expenditures - SU 131 $568,631 $718,408 $502,065 $692,632 $729,361 101.5% 105.3%
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 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 • 2014 Adopted Budget
SU - 622 Legal Counsel
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $241,800 $246,184 $186,551 $253,390 $260,516 105.8% 102.8%
120 Overtime 0 1,000 7 0 0 0.0% n/a
130 Special Pay 810 810 2,958 3,160 810 100.0% 25.6%
140 Retire/Term Cashout 0 0 3,658 5,000 3,800 n/a 76.0%
Total 242,610 247,994 193,174 261,550 265,126 106.9% 101.4%
200 Personnel Benefits 66,000 74,159 54,342 74,309 70,428 95.0% 94.8%
300 Supplie s
310 Office/Oper Supplies 4,100 6,500 2,517 6,500 6,500 100.0% 100.0%
350 Small Tools & Equip 690 1,000 2,547 2,850 1,000 100.0% 35.1%
Total 4,790 7,500 5,064 9,350 7,500 100.0% 80.2%
400 Other Services/Charges
410 Professional Services 5,538 20,000 150 5,000 20,000 100.0% 400.0%
420 Communications 1,799 2,901 1,426 2,901 1,848 63.7% 63.7%
430 Trans/Training 1,103 3,000 1,055 3,000 3,000 100.0% 100.0%
480 Repairs/Maintenance 2,313 4,800 1,495 3,000 4,000 83.3% 133.3%
490 Miscellaneous 13,911 16,845 8,546 15,345 16,845 100.0% 109.8%
Total 24,664 47,546 12,672 29,246 45,693 96.1% 156.2%
640 Machinery/Equipment 11,610 0 0 0 0 n/a n/a
Total Expenditures - SU 622 $349,674 $377,199 $265,252 $374,455 $388,747 103.1% 103.8%
2014 Adopted Budget • Legal - 5
6 — Legal • 2014 Adopted Budget
Municipal Court
Department Fund
Municipal Court 018
L. HAGERT
Court Services Manager
9.62 Positions
Municipal Court Clerks
Case Filing
Scheduling / Processing
Records Management
Fine & Penalty
Collections /
MUNICIPAL COURT
2014 Budgeted Staffing Levels
K. OLWELL�
Presiding Judge - Position No. 1 (Re-elected to four-year term 01/01/10)
12.12 Positions
S. WOODARD
Judge
Position No. 2
(Re-elected to
four-year term
1111
01/01/10)
C. EPPERSON
Finance & Budget
Director
Logistical and
Financial Services
Support
K. EILMES
Commissioner
1/2 -time - Appointed
Pro Tempore
Judges and
Commissioners
LIAISON WITH
COUNTY
PROBATION
MUNICIPAL COURT
2014 BUDGET NARRATIVE
MUNICIPAL COURT
GENERAL FUND
Judge
Judge
Court Commissioner
Court Services Manager
Susan J. Woodard, Presiding
Kelley C. Olwell
Martin M. Dixon
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)
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Filings and Hearings
Infractions Filed
9,078
11,179
11,179
Violations Charged
12,249
15,022
15,022
Mitigation Hearings
1,139
1,307
1,307
Contested Hearings
282
224
224
Show Cause Hearings
98
145
145
Other Hearings on Record and Deferred Findings
2,251
1,798
1,798
Total Filings and Hearings
25,097
29,675
29,675
2014 Adopted Budget • Municipal Court -1
Infractions (Non -Criminal)
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Dispositions
Infractions Paid
2,122
2,603
2,603
Failure to Respond
823
344
344
Committed
3,921
3,852
3,852
Not Committed
161
120
120
Dismissed
1,770
1,712
1,712
Amended
22
17
17
Total Disposed
8,819
8,648
8,648
Municipal Court Infraction Revenue (9
926,925
890,000
990,000
Filings
Citations Filed
5,306
4,689
4,689
Violations Charged
6,307
5,721
5,721
Trial Settings
Non Jury Trials Set
3
13
13
Jury Trials
1,740
1,687
1,687
Proceedings
Arraignments
4,455
3,856
3,856
Non Jury Trials
0
4
4
Jury Trials
14
10
10
Other Hearings
5,157
5,358
5,358
Dispositions
Bail Forfeitures
1
0
0
Guilty
3,883
3,767
3,767
Not Guilty
5
3
3
Dismissed
2,282
2,072
2,072
Amended
244
232
232
Deferred / Driver/other
531
597
597
Prosecution Resumed
116
104
104
DWI Penalties
100,095
90,000
90,000
Criminal Traffic
136,510
145,000
145,000
Non -Traffic Misdemeanor
135,441
83,000
115,000
Recoupments
163,067
183,000
230,000
Total Fines (9
535,113
501,000
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 u9
1424 Municipal Court Cashier ('
1425 Municipal Court Department Assistant
Total Personnel
(1) Municipal Court Clerk eliminated in 2014.
2 -Municipal Court • 2014 Adopted Budget
2013 2014
2012 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
1.00
0.62
0.50
2.00
1.00
7.00
1.00
0.62
12.12 13.12 12.12
BUDGET SUMMARY
Dept 018 Municipal Court (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $182,255 $230,783 $132,715 $215,776 $258,857 112.2% 120.0%
129 Administration 991,007 1,153,221 837,304 1,129,674 1,085,262 94.1% 96.1%
Total Expenditures $1,173,262 $1,384,004 $970,019 $1,345,450 $1,344,119 97.1% 99.9%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $737,366 $864,909 $611,890 $835,448 $853,234 98.7% 63.5%
200 Personnel Benefits 240,039 288,009 188,943 255,216 262,784 91.2% 19.6%
Sub -Total Salaries & Benefits 977,405 1,152,918 800,833 1,090,664 1,116,018 96.8% 83.0%
300 Supplies 12,210 22,000 21,901 25,000 22,000 100.0% 1.6%
400 Other Services/Charges 159,178 186,086 128,621 206,786 183,101 98.4% 13.6%
500 Intergovernmental Svcs 24,469 23,000 18,663 23,000 23,000 100.0% 1.7%
Total Expenditures $1,173,262 $1,384,004 $970,018 $1,345,450 $1,344,119 97.1% 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 1/2
time Court Commissioner. The 2013 year-end estimate includes funding for the two Municipal
Court Clerk positions, the 1/2 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.
2014 Adopted Budget • Municipal Court - 3
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $95,680 $126,442 $78,563 $116,854 $148,990 117.8% 127.5%
120 Overtime 850 2,500 679 2,500 2,500 100.0% 100.0%
130 Special Pay 0 0 2,000 2,000 0 n/a 0.0%
Total 96,530 128,942 81,242 121,354 151,490 117.5% 124.8%
200 Personnel Benefits 45,544 51,841 29,301 44,422 57,366 110.7% 129.1%
310 Office/Oper Supplies 1,259 5,000 0 5,000 5,000 100.0% 100.0%
410 Professional Services 38,922 45,000 22,172 45,000 45,000 100.0% 100.0%
Total Expenditures - SU 103 $182,255 $230,783 $132,715 $215,776 $258,856 112.2% 120.0%
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 • 2014 Adopted Budget
SU -129 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $638,452 $730,527 $514,370 $695,654 $692,303 94.8% 99.5%
120 Overtime 944 4,000 776 3,000 4,000 100.0% 133.3%
130 Special Pay 1,440 1,440 10,080 10,440 1,440 100.0% 13.8%
140 Retire/Term Cashout 0 0 5,422 5,000 4,000 n/a 80.0%
Total 640,836 735,967 530,648 714,094 701,743 95.3% 98.3%
200 Personnel Benefits 194,495 236,168 159,642 210,794 205,417 87.0% 97.4%
300 Supplies
310 Office &Oper Supplies 10,950 16,000 21,060 19,000 16,000 100.0% 84.2%
350 Small Tools & Equip 0 1,000 842 1,000 1,000 100.0% 100.0%
Total 10,950 17,000 21,902 20,000 17,000 100.0% 85.0%
400 Other Services & Charges
410 Professional Services 89,032 105,000 84,991 125,000 105,000 100.0% 84.0%
420 Communications 7,705 10,586 5,959 10,586 7,601 71.8% 71.8%
430 Transportation/Training 1,010 3,000 608 3,000 3,000 100.0% 100.0%
480 Repairs & Maintenance 1,693 1,500 1,659 1,500 1,500 100.0% 100.0%
490 Miscellaneous 20,815 21,000 13,231 21,700 21,000 100.0% 96.8%
Total 120,255 141,086 106,448 161,786 138,101 97.9% 85.4%
510 Intergovernment Prof Svcs 24,469 23,000 18,663 23,000 23,000 100.0% 100.0%
Total Expenditures - SU 129 $991,005 $1,153,221 $837,303 $1,129,674 $1,085,261 94.1% 96.1%
Revenues
330 Judicial Salary Contrib
$45,264 $45,000 $34,191 $45,000 $45,000 100.0% 100.0%
2014 Adopted Budget • Municipal Court - 5
6 — Municipal Court • 2014 Adopted Budget
Finance / Intergovernmental
Department Fund
Utility Customer Services 054
Purchasing 019
Financial Services 015
Police Pension 035
Firemen's Relief and Pension 612
State Examiner 013
Position Vacancy 097
Operating Transfers 099
Public Facilities District — Convention Center 172
Public Facilities District — Capitol Theatre 174
Capitol Theatre Reserve 198
Risk Management Reserve 515
Cemetery Trust 610
YakCorps Agency 632
BONDED INDEBTEDNESS
General Obligation and Revenue Bond Activity Summary
2007 & 2009 PFD LTGO Bonds 272
Miscellaneous LTGO Bonds 281
1994 CJ/I-82 LTGO Levy Bonds 283
1995 UTGO Fire Bonds 284
1996 LTGO Convention Center Bonds 287
LID Debt Service 289/221
2008 Water Bonds 486/481
2008 Wastewater Bonds 488/483
2004 Irrigation Bond 491
2003 Wastewater Bond 493/494
INTERGOVERNMENTAL
Citywide Log of Outside and Intergovernmental Agencies
Intergovernmental
095
FINANCE
2014 Budgeted Staffing Levels
C. EPPERSON
Director of Finance & Budget
29.75 Positions
R. DUKART
Utility & Finance
Assistant
T. LEWIS
Financial Services
Manager
FINANCIAL
SERVICES
12.00 Positions
Treasury Management
Accounting
Accounts Receivable
Grant Fiscal Management
Collections Accounts
Payable • Payroll
Appropriations
Budget Preparation
Budget Monitoring &
Analysis • Financial
Reporting & Analysis
Financial Statements
lin Special Projects
Debt Issuance &
Administration
Internal Controls
Nok
S. OWNBY*
Purchasing
Manager
PURCHASING
DIVISION
5.00 Positions
Procurement of Goods
and Services
Purchasing Law and
Regulation Compliance
Contract Administration
Disposal of
Surplus Property
Procurement Cards
DBE Liaison*
Prevailing Wage and
Insurance Assessment
Purchase Audits
Citywide Vendor Lists
*Directly reports to the City Manager for Disadvantaged Business Enterprise concerns.
J. DEAN
Acting Utility
Services Manager
UTILITY
SERVICES
8.75 Positions
Water, Wastewater,
Irrigation, Refuse &
Stormwater
Account Services
Customer Relations
Meter Reading
Billing
Field Services
Collections
FINANCE
2014 BUDGET NARRATIVE
UTILITY CUSTOMER SERVICES
GENERAL FUND
Finance & Budget Director Cindy Epperson
Acting Utility Services Manager fames Dean
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 (implemented 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).
In November 2013 the City Utility Services Division entered into a contract with Barry Strock
Consulting Associates, INC to conduct a business process analysis of the Utility Services Division.
The gross cost of the contract was $39,900. In the scope of work they will take an in-depth look at
the policies, procedures and business practices of the Utility Services Division and will prepare a
written report to be presented to the City Manager and City Council in early 2014 with
recommendations for improvement to the division.
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. It is anticipated that at least 2 of the
positions will return to Utility Services Division once AMR(Automated Meter Reading) is
implemented and the physical reading of water meters is substantially reduced. The services these
positions provide include:
2014 Adopted Budget • Finance -1
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
PERFORMANCE STATISTICS
Utility Services
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
New Accounts Started
6,493
5,820
6,100
Meters Read
117,714
122,720
126,000
Customer Service Calls Answered
68,689
76,000
78,500
Bills Issued
181,866
180,396
182,000
Suspension Notices Issued ('
35,723
34,000
34,500
Delinquent Bills in Collection
4,743
2,300
26,000
(1) The Suspension Notices Issued do not include the 1" door hanger or the delinquent shut-off hanger.
AUTHORIZED PERSONNEL
Class
Code Position Title
1242 Utility Services Manager
7311 Water Service Specialist (9
7315 Utility Service Representative
14301 Utility Service Supervisor
Total Personnel (2)
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00
5.00
7.75
1.00
1.00
0.00
7.75
1.00
1.00
0.00
7.75
1.00
14.75 9.75 9.75
(1) The Water Services Specialists, while still funded from Utility Services, are currently supervised by Water.
(2) Utility Services funds portions of the Finance Director (.20), Administrative Assistant (.25) an Accountant (.25) a
Specialist (.50) and 4.0 FTE's in Water. Utility Services also has 1.16 FTE's funded by Finance.
BUDGET SUMMARY
Dept 054 Utility Customer Svc (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
635 Utility Customer Service $1,281,779 $1,324,950 $963,417 $1,320,889 $1,316,181 99.3% 99.6%
2 —Finance • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $658,601 $701,306 $500,085 $658,926 $699,264 99.7% 53.1%
200 Personnel Benefits 269,381 302,549 200,525 292,433 277,449 91.7% 21.1%
Sub -Total Salaries & Benefits 927,982 1,003,855 700,610 951,359 976,713 97.3% 74.2%
300 Supplies 21,546 24,500 14,013 20,000 21,000 85.7% 1.6%
400 Other Services/Charges 310,453 282,981 237,783 335,916 306,560 108.3% 23.3%
900 Intfnd Pymt f/Svcs 21,798 13,614 11,010 13,614 11,907 87.5% 0.9%
Total Expenditures $1,281,779 $1,324,950 $963,416 $1,320,889 $1,316,180 99.3% 100.0%
EXPLANATORY NARRATIVE
Service Unit 635 - Utility Customer Service
This service unit provides business services to utility customers and the utility operating divisions.
Account 120 Overtime - The functions that regularly require overtime are after hours call outs for
emergencies.
Account 130 Special Pay - The areas that require special pay frequently are bilingual services. The
Utility Services Division has one budgeted bilingual position.
Account 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 635 Utility Customer Svc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $653,721 $699,342 $472,490 $633,100 $696,259 99.6% 110.0%
120 Overtime 615 1,000 2,073 4,000 1,000 100.0% 25.0%
130 Special Pay 940 964 8,630 8,644 2,005 208.0% 23.2%
140 Retire/Term Cashout 3,325 0 16,893 13,182 0 n/a 0.0%
Total 658,601 701,306 500,086 658,926 699,264 99.7% 106.1%
200 Personnel Benefits
200 Personnel Benefits 269,381 302,049 200,041 291,979 276,449 91.5% 94.7%
280 Clothing &Mise 0 500 484 454 1,000 200.0% 220.3%
Total 269,381 302,549 200,525 292,433 277,449 91.7% 94.9%
2014 Adopted Budget • Finance - 3
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 635 Utility Customer Svc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
300 Supplies
310 Office/Oper Supplies 5,753 6,000 3,227 3,000 4,000 66.7% 133.3%
320 Fuel Consumed 12,600 13,500 9,399 12,000 12,000 88.9% 100.0%
350 Small Tools & Equip 3,193 5,000 1,388 5,000 5,000 100.0% 100.0%
Total 21,546 24,500 14,014 20,000 21,000 85.7% 105.0%
400 Other Services/Charges
410 Professional Services 148,416 155,875 148,128 210,000 164,000 105.2% 78.1%
420 Communications 117,939 100,550 81,835 102,416 102,060 101.5% 99.7%
430 Trans/Training 1,440 1,500 0 0 2,000 133.3% n/a
480 Repairs/Maintenance 0 5,000 0 10,000 20,000 400.0% 200.0%
490 Miscellaneous 42,658 20,056 7,820 13,500 18,500 92.2% 137.0%
Total 310,453 282,981 237,783 335,916 306,560 108.3% 91.3%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 18,803 10,410 7,806 10,410 8,479 81.5% 81.5%
960 Interfund Ins Svcs 2,995 3,204 3,204 3,204 3,428 107.0% 107.0%
Total 21,798 13,614 11,010 13,614 11,907 87.5% 87.5%
Total Expenditures - SU 635 $1,281,779 $1,324,950 $963,418 $1,320,889 $1,316,180 99.3% 99.6%
Revenues
340 Chrgs f/Goods & Svcs $1,103,934 $1,325,000 $949,582 $1,320,800 $1,321,000 99.7% 100.0%
4 - Finance • 2014 Adopted Budget
FINANCE
2014 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 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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Bid Processes Averted YTD (utilizing interlocal agreements, State
contracts and sole source procurements)
49
55
56
Formal Sealed Bids Processed (over $25,000)
25
33
30
Written & Informal Quotes Processed ($7,500 to $25,000)
70
65
70
Number Units Surplus Disposed of / Gross Revenues
368/$138,588
609/$209,624
500/$150,000
Dollar Value of Purchase Orders Processed
$13,366,925
$17,223,288
$17,000,000
Number / Dollar Value of Tenure Contracts Administered
72/$7499,933
79/$7,584,816
80/$7,750,000
Total Dollar Value of Contractual Responsibility
$24,016,840
$27,924,388
$28,500,000
2014 Adopted Budget • Finance — 5
County
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Bid Processes Averted YTD (utilizing interlocal agreements, State
contracts and sole source procurements)
15
22
24
Formal Sealed Bids Processed (over $25,000)
15
8
12
Written & Informal Quotes Processed ($5,000 to $25,000)
22
24
26
# Units Surplus Disposed of/Gross Revenues
617/$112,246
860/$93,450.44
500/$150,000
Dollar Value of Purchase Orders Processed
$1,252,975
$1,413,157
$1,500,000
Number / Dollar Value of Tenure Contracts Administered
57/$13,477,963
59/$13,752,193
60/$14,000,000
Total Dollar Value of Contractual Responsibility
$16,679,104
$17,079,016
$18,000,000
Joint (both City and County)
Formal Sealed Bids Processed (over $25,000)
5
8
9
Dollar Value of Tenure Contracts Administered
$5,098,148
$5,029,948
$5,150,000
Total City/County Contractual Responsibility
$40,695,944
$45,003,404
$46,000,000
AUTHORIZED PERSONNEL
Class
Code Position Title
2013 2014
2012 Amended Proposed
Actual Budget Budget
1232 City/County Procurement Manager 1.00 1.00 1.00
2231 Buyer la) 2.00 1.00 1.00
2233 Purchasing Assistant 1.00 1.00 1.00
2234 Buyer II(') 1.00 2.00 2.00
11805 Senior Buyer 1.00 1.00 1.00
Total Personnel
(1) Buyer I obtained CPPB certification and was promoted to Buyer II.
BUDGET SUMMARY
6.00 6.00 6.00
Dept 019 Purchasing (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
632 Purchasing $503,721 $541,244 $402,960 $542,992 $549,369 101.5% 101.2%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $358,886 $375,860 $282,744 $379,960 $387,639 103.1% 70.6%
200 Personnel Benefits 117,836 130,739 102,388 130,739 131,977 100.9% 24.0%
Sub -Total Salaries & Benefits 476,722 506,599 385,132 510,699 519,616 102.6% 94.6%
300 Supplies 7,696 10,700 10,669 10,700 10,200 95.3% 1.9%
400 Other Services/Charges 19,303 23,945 7,159 21,593 19,553 81.7% 3.6%
Total Expenditures $503,721 $541,244 $402,960 $542,992 $549,369 101.5% 100.0%
6 - Finance • 2014 Adopted Budget
EXPLANATORY NARRATIVE
Service Unit 632 - Purchasing
Yakima County has contracted with the City for Purchasing Services through in Interlocal
Agreement since November, 2009. Actual time is tracked for both entities, and for 2014, the County
will provide 45% of the Purchasing total budget, plus $3,779 for a City Service Charge.
Account 430 Transportation & Training - This account is used to maintain CPPB and CPPO
certifications, which requires continuing professional education points each year and is a
requirement of respective jobs.
Account 440 Advertising - This account is used to advertise bids.
Account 491 Miscellaneous - This account is used for conference registrations and other
miscellaneous charges.
SU - 632 Purchasing
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $358,876 $375,860 $278,642 $375,860 $387,639 103.1% 103.1%
130 Special Pay 11 0 4,101 4,100 0 n/a 0.0%
Total 358,887 375,860 282,743 379,960 387,639 103.1% 102.0%
200 Personnel Benefits 117,836 130,739 102,388 130,739 131,977 100.9% 100.9%
300 Supplies
310 Office/Oper Supplies 6,329 6,200 6,278 6,200 6,200 100.0% 100.0%
350 Small Tools & Equip 1,368 4,500 4,390 4,500 4,000 88.9% 88.9%
Total 7,697 10,700 10,668 10,700 10,200 95.3% 95.3%
400 Other Services/Charges
420 Communications 3,506 4,420 2,360 3,268 3,053 69.1% 93.4%
430 Trans/Training 3,602 4,825 885 4,825 4,000 82.9% 82.9%
440 Advertising -387 1,000 270 1,000 1,000 100.0% 100.0%
480 Repairs/Maintenance 158 1,000 0 1,000 1,000 100.0% 100.0%
490 Miscellaneous 12,425 12,700 3,645 11,500 10,500 82.7% 91.3%
Total 19,304 23,945 7,160 21,593 19,553 81.7% 90.6%
Total Expenditure s - SU 632 $503,724 $541,244 $402,959 $542,992 $549,369 101.5% 101.2%
Revenues
330 Intergovt Revenue s $297,631 $270,105 $179,753 $270,105 $259,700 96.1% 96.1%
2014 Adopted Budget • Finance - 7
FINANCE
2014 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.
2014 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
2014:
Cayenta -- A new software system necessary to complete the purchasing consolidation and
update the antiquated Automated Inventory & Maintenance Management System (AIMMS)
and General Ledger is to be implemented in early 2014. Implementation of the computer
system will be a major focus during this time. This program extends beyond Finance to all
major operating divisions. The implementation of the new State Coding Structure is also
part of this program.
Yakima Revenue Development Area (YRDA) -- Work continues on the YRDA (the former
Sawmill site). Work began in 2013 with improvements to the Fair Avenue Extension and
the East-West corridor. This project is funded by a Local Infrastructure Finance Tool (LIFT)
and a Yakima County SIED loan/grant, if needed.
$16.0 Million Streets Bond Issue - The City is funding the new Streets Capital fund by
issuing a 10 -year bond to grind and overlay 92 lane miles of arterial and residential streets.
Finance will be handling the details of this issue in 2014.
8 - Finance • 2014 Adopted Budget
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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Expenditures a9
$168.5
$220.3
$222.7
Capital Projects u9
$20.3
$64.2
$64.9
Invoices Processed
23,000
28,000
26,000
Number of Grants Administered
40
37
37
Payroll Warrants Issued
9,682
12,139
10,000
Payroll and Benefits Paid ('
$62.4
$64.9
$68.8
Employees Paid (Perm and Part Time) Average Monthly
771
780
789
Claims Warrants Issued
12,000
11,038
12,000
Dollar Amount of Claims Paid a9
$53.7
$73.0
$56.9
Number of Funds
72
74
75
Number of Full Accrual Funds
29
31
31
Interfund Payment Request
231
560
350
LID's in Process
0
0
0
Treasury Functions
Revenue Received u9
$172.1
$209.0
$209.6
Invoices Generated
3,479
3,850
4,200
GO and Revenue Debt Issues Administered
17
18
19
LID's Closed (Establish Notes and redeem LID Warrants)
0
0
0
Public Works Trust Fund Loans Administered
17
20
20
Special Assessment Notes / Bonds
5
5
5
GO and Revenue Debt Service Payments Made u9
$6.7
$5.7
$6.9
Impact
Investment Income u9
$0.6
$0.4
$0.4
Average Total Portfolio Managed (9
$43.3
$49.7
$44.0
(1) Numbers in millions.
2014 Adopted Budget • Finance — 9
AUTHORIZED PERSONNEL
Class
Code Position Title
1140 Director of Finance and Budget
1241 Financial Services Manager
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)
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00 1.00 1.00
1.00 1.00 1.00
4.00 4.00 4.00
1.00 1.00 1.00
3.00 3.00 3.00
2.00 2.00 2.00
2.00 2.00 2.00
1.00 1.00 1.00
15.00 15.00 15.00
(1) One position is currently under filled with an accountant.
(2) 1.2 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
624 Finance $1,437,305 $1,478,418 $1,070,925 $1,463,365 $1,488,836 100.7% 101.7%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $992,814 $986,881 $736,360 $995,754 $1,001,557 101.5% 67.3%
200 Personnel Benefits 321,913 340,540 227,680 306,287 324,101 95.2% 21.8%
Sub -Total Salaries & Benefits 1,314,727 1,327,421 964,040 1,302,041 1,325,658 99.9% 89.0%
300 Supplies 10,819 17,500 12,759 17,500 20,000 114.3% 1.3%
400 Other Services/Charges 96,893 117,588 78,188 127,820 126,062 107.2% 8.5%
500 Intergovernmental Svcs 3 6 35 100 100 n/a 0.0%
900 Intfnd Pymt f/Svcs 14,863 15,903 15,903 15,903 17,016 107.0% 1.1%
Total Expenditures $1,437,305 $1,478,418 $1,070,925 $1,463,364 $1,488,836 100.7% 100.0%
EXPLANATORY NARRATIVE
Service Unit 624 - Financial Services
The Financial Services Division supports all City departments.
Account 120 Overtime - The functions that regularly require overtime are monthly payroll
processing, budget preparation/production and financial statement preparation. With one fewer
10 - Finance • 2014 Adopted Budget
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.
SU - 624 Finance
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $943,559 $978,713 $697,476 $953,491 $983,204 100.5% 103.1%
120 Overtime 3,284 8,000 8,416 9,000 8,000 100.0% 88.9%
130 Special Pay 166 168 4,499 3,983 352 209.5% 8.8%
140 Retire/Term Cashout 45,805 0 25,969 29,280 10,000 n/a 34.2%
Total 992,814 986,881 736,360 995,754 1,001,556 101.5% 100.6%
200 Personnel Benefits 321,913 340,540 227,680 306,287 324,101 95.2% 105.8%
300 Supplies
310 Office/Oper Supplies 10,402 15,000 10,476 15,000 16,000 106.7% 106.7%
350 Small Tools & Equip 417 2,500 2,283 2,500 4,000 160.0% 160.0%
Total 10,819 17,500 12,759 17,500 20,000 114.3% 114.3%
400 Other Services/Charges
410 Professional Services 54,770 66,000 41,101 78,500 78,000 118.2% 99.4%
420 Communications 10,995 14,938 8,818 12,000 10,212 68.4% 85.1%
430 Trans/Training 5,002 6,500 4,963 7,700 7,500 115.4% 97.4%
480 Repairs/Maintenance 0 150 0 150 150 100.0% 100.0%
490 Miscellaneous 26,127 30,000 23,306 29,470 30,200 100.7% 102.5%
Total 96,894 117,588 78,188 127,820 126,062 107.2% 98.6%
530 State/Cnty Tax/Assess 3 6 35 100 100 n/a 100.0%
960 Interfund Ins Svcs 14,863 15,903 15,903 15,903 17,016 107.0% 107.0%
Total Expenditures - SU 624 $1,437,306 $1,478,418 $1,070,925 $1,463,364 $1,488,835 100.7% 101.7%
2014 Adopted Budget • Finance -11
FINANCE
2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
642 Prior Pensions $1,264,681 $1,297,225 $1,020,409 $1,345,925 $1,343,325 103.6% 99.8%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
200 Personnel Benefits $635,444 $649,000 $458,590 $624,000 $649,000 100.0% 48.3%
Sub -Total Salaries & Benefits 635,444 649,000 458,590 624,000 649,000 100.0% 48.3%
300 Supplies 173 50 121 100 50 100.0% 0.0%
400 Other Services/Charges 629,064 648,175 561,699 721,825 694,275 107.1% 51.7%
Total Expenditures $1,264,681 $1,297,225 $1,020,410 $1,345,925 $1,343,325 103.6% 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 2014 the total budget includes:
12 -Finance • 2014 Adopted Budget
PENSION EXPENDITURE DETAIL
Pension Benefits
Medical Benefits
Administrative Costs
Total
$649,000
674,700
19,625
$1,343,325
Account 290 Pensions and Death Benefits — Pensions and death benefits paid out to retired police and
their beneficiaries.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
290 Pension/Death Benefits $635,444 $649,000 $458,590 $624,000 $649,000 100.0% 104.0%
310 Office/Oper Supplies 173 50 121 100 50 100.0% 50.0%
400 Other Services/Charges
410 Professional Services 625,766 644,700 559,424 718,250 690,700 107.1% 96.2%
420 Communications 159 100 148 200 200 200.0% 100.0%
430 Trans/Training 2,263 2,375 1,476 2,375 2,375 100.0% 100.0%
490 Miscellaneous 875 1,000 651 1,000 1,000 100.0% 100.0%
Total 629,063 648,175 561,699 721,825 694,275 107.1% 96.2%
Total Expenditure s - SU 642 $1,264,680 $1,297,225 $1,020,410 $1,345,925 $1,343,325 103.6% 99.8%
2014 Adopted Budget • Finance —13
FINANCE
2014 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 & Pensiox (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
642 Prior Pensions $1,292,617 $1,347,493 $914,770 $1,234,967 $1,259,308 93.5% 102.0%
Revenue Summary By Service Unit
642 Prior Pensions $66,576 $65,000 $72,837 $72,838 $72,838 112.1% 100.0%
699 General Revenues 1,325,000 1,315,500 755,635 1,192,500 1,186,500 90.2% 99.5%
Total Re venues $1,391,576 $1,380,500 $828,472 $1,265,338 $1,259,338 91.2% 99.5%
Fund Balance
Beginning Balance $793,181 $866,694 $892,140 $892,140 $922,511 106.4% 103.4%
Revenues Less Expenditures 98,958 33,007 -86,298 30,371 30 0.1% 0.1%
Ending Balance $892,139 $899,701 $805,842 $922,511 $922,541 102.5% 100.0%
14 —Finance • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
200 Personnel Benefits $713,085 $721,000 $478,879 $652,224 $644,000 89.3% 51.1%
Sub -Total Salaries & Benefits 713,085 721,000 478,879 652,224 644,000 89.3% 51.1%
300 Supplies 177 150 121 150 150 100.0% 0.0%
400 Other Services/Charges 555,897 599,800 415,863 556,050 569,400 94.9% 45.2%
900 Intfnd Pymt f/Svcs 23,459 26,543 19,907 26,543 45,758 172.4% 3.6%
Total Expenditures $1,292,618 $1,347,493 $914,770 $1,234,967 $1,259,308 93.5% 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. For 2014 the total budget includes:
PENSION EXPENDITURE DETAIL
Pension Benefits $646,900
Medical Benefits 500,500
Contingency 50,000
Administrative Costs 61,908
Total $1,259,308
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.
2014 Adopted Budget • Finance —15
SU - 642 Prior Pensions
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
200 Personnel Benefits
200 Personnel Benefits $0 $500 $3,600 $3,600 $500 100.0% 13.9%
290 Pension/Death Bene fits 713,085 720,500 475,279 648,624 643,500 89.3% 99.2%
Total 713,085 721,000 478,879 652,224 644,000 89.3% 98.7%
310 Office/Oper Supplies 177 150 121 150 150 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 553,307 577,000 414,393 533,150 516,500 89.5% 96.9%
420 Communications 233 100 146 200 200 200.0% 100.0%
430 Trans/Training 1,731 2,000 923 2,000 2,000 100.0% 100.0%
490 Miscellaneous 625 20,700 401 20,700 50,700 244.9% 244.9%
Total 555,896 599,800 415,863 556,050 569,400 94.9% 102.4%
990 Interfund Admin Chgs 23,459 26,543 19,907 26,543 45,758 172.4% 172.4%
Total Expenditure s - SU 642 $1,292,617 $1,347,493 $914,770 $1,234,967 $1,259,308 93.5% 102.0%
Revenues
330 Intergovt Revenue s
$66,576 $65,000 $72,837 $72,838 $72,838 112.1% 100.0%
Service Unit 699 & 642 - Revenues
These benefits are supported by property taxes, an allocation of fire insurance premium tax and
reserves. The 2014 property tax allocation represents about $.216 per $1,000 of assessed valuation
or 6.9% of the total general property tax levy for 2014. 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $793,181 $866,694 $892,140 $892,140 $922,511 106.4% 103.4%
310 Taxes 1,315,000 1,315,000 755,635 1,192,000 1,186,000 90.2% 99.5%
360 Miscellaneous Revenues 10,000 500 0 500 500 100.0% 100.0%
Total Re venue s-SU699 $2,118,181 $2,182,194 $1,647,775 $2,084,640 $2,109,011 96.6% 101.2%
16 - Finance • 2014 Adopted Budget
FINANCE
2014 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.
Dept 013 State Examiner
SU - 624 Finance
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $105,946 $110,000 $77,723 $110,000 $110,000 100.0% 100.0%
2014 Adopted Budget • Finance —17
FINANCE
2014 BUDGET NARRATIVE
POSITION VACANCY
GENERAL FUND
Finance & Budget Director Cindy Epperson
DEFINITION
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
EXPLANATORY NARRATIVE
Service Unit 119 - Administration
Dept 097 Position Vacancy
SU -119 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
490 Miscellaneous
18 - Finance • 2014 Adopted Budget
$0 -$730,000 $0 $0 -$950,000 130.1% n/a
FINANCE
2014 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 2013 and 2014 are the
below transfers.
2013 2014
Year -End Proposed
Fund Estimate Budget
SunDome Debt Service $150,000 $110,000
Parks and Recreation Utility Tax (3.5%) 1,350,000 1,360,000
Law and Justice Capital Utility Tax (0.5%) 110,000 190,000
Public Safety Communications Fund Portion of Telephone Tax 820,000 610,000
Fire Capital — Ladder Truck Debt Service 72,275 72,275
Debt Service for Street Project (from 141 for 2013) 0 377,230
Debt service for City-wide Street Improve 0 1,622,770
Trolley 0 100,000
Yakima Redevelopment Area -State Contribution Match 500,000 0
Total Transfers $3,002,275 $4,442,275
Dept 099 Transfers (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $3,485,667 $3,002,275 $1,820,373 $3,002,275 $4,442,275 148.0% 148.0%
Revenues
390 Other Financing Sources $40,000 $40,000 $0 $40,000 $0 0.0% 0.0%
Note: The $500,000 for 2013 is a one-time transfer to Redevelopment Revenue Area to match LIFT
expenses. If a match contribution is required in 2014, a separate appropriation will be brought
before Council for approval.
2014 Adopted Budget • Finance —19
FINANCE
2014 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 (1) (2) (3) (4)
2013 2013 2013
2012 Amended Actual Estimated
Exp Summary By Service Unit Actual Budget 10/31/13 Year -End
327 Public Facilities District $717,685 $684,000 $510,150 $684,000
Revenue Summary By Service Unit
327 Public Facilities District $696,071 $700,000 $550,621 $735,000
699 General Revenues 1,100 750 0 750
(5) (6) (7)
2014 %Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
$645,000 94.3% 94.3%
$755,000 107.9% 102.7%
750 100.0% 100.0%
Total Re venues $697,171 $700,750 $550,621 $735,750
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
Expenditure Summary By Type
400 Other Services/Charges
500 Intergovernmental Svcs
Total Expe nditure s
$755,750 107.8% 102.7%
$214,099 $175,849 $193,585 $193,585
-20,514 16,750 40,471 51,750
$245,335 139.5% 126.7%
110,750 661.2% 214.0%
$193,585
$192,599 $234,056 $245,335
$356,085 184.9% 145.1%
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6) (7)
% Chng
from of
2 to 5 Total
0/0
$12,685 $15,000 $7,875 $15,000 $15,000
705,000 669,000 502,275 669,000 630,000
$717,685 $684,000 $510,150 $684,000 $645,000
20 -Finance • 2014 Adopted Budget
100.0%
94.2%
94.3%
2.3%
97.7%
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 ($100,000) 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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 327 Public Facilities Dist Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous $12,685 $15,000 $7,875 $15,000 $15,000 100.0% 100.0%
550 Interfund Subsidies 705,000 669,000 502,275 669,000 630,000 94.2% 94.2%
Total Expenditures - SU 327 $717,685 $684,000 $510,150 $684,000 $645,000 94.3% 94.3%
Revenues
330 Intergovt Revenues $696,071 $700,000 $550,621 $735,000 $755,000 107.9% 102.7%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $214,099 $175,849 $193,585 $193,585 $245,335 139.5% 126.7%
360 Miscellaneous Revenues 1,100 750 0 750 750 100.0% 100.0%
Total Revenues - SU 699 $215,199 $176,599 $193,585 $194,335 $246,085 139.3% 126.6%
2014 Adopted Budget • Finance - 21
FINANCE
2014 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 (1)
2012
Exp Summary By Service Unit Actual
(2) (3) (4)
2013 2013 2013
Amended Actual Estimated
Budget 09/30/13 Year -End
(5) (6) (7)
2014 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
327 Public Facilities District $516,985
Revenue Summary By Service Unit
327 Public Facilities District
699 General Revenues
$517,000 $388,125 $517,000
$526,500 $528,000 $416,857 $560,000
710 500 0 500
$531,000 102.7% 102.7%
$575,000 108.9% 102.7%
500 100.0% 100.0%
Total Revenues $527,210
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$528,500 $416,857 $560,500
$575,500 108.9% 102.7%
$43,113
$39,613 $53,337 $53,337
10,225 11,500 28,732 43,500
$96,837 244.5% 181.6%
44,500 387.0% 102.3%
$53,338
$51,113 $82,069 $96,837
$141,337 276.5% 146.0%
(1) (2) (3) (4)
2013 2013 2013
2012 Amended Actual Estimated
Expenditure Summary By Type Actual Budget 09/30/13 Year -End
(5)
2014
Projected
Budget
(6) (7)
% Chng
from of
2 to 5 Total
0/0
400 Other Services/Charges
500 Intergovernmental Svcs
Total Expenditure s
$12,685 $12,000 $7,875 $12,000
504,300 505,000 380,250 505,000
$12,000
519,000
$516,985 $517,000 $388,125 $517,000
$531,000
22 - Finance • 2014 Adopted Budget
100.0%
102.8%
102.7%
2.3%
97.7%
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 $462,000, and a transfer of $57,000 to the Capitol
Theatre Operating Fund.
Revenues consist of a tax credit transfer from the PFD.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 327 Public Facilities Dist Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous $12,685 $12,000 $7,875 $12,000 $12,000 100.0% 100.0%
550 Interfund Subsidies 504,300 505,000 380,250 505,000 519,000 102.8% 102.8%
Total Expenditures - SU 327 $516,985 $517,000 $388,125 $517,000 $531,000 102.7% 102.7%
Revenues
330 Intergovt Revenues $526,500 $528,000 $416,857 $560,000 $575,000 108.9% 102.7%
Service Unit 699 - General Revenues
Revenues consist of interest earned.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $43,113 $39,613 $53,337 $53,337 $96,837 244.5% 181.6%
360 Miscellaneous Revenues 710 500 0 500 500 100.0% 100.0%
Total Revenues - SU 699 $43,823 $40,113 $53,337 $53,837 $97,337 242.7% 180.8%
2014 Adopted Budget • Finance - 23
FINANCE
2014 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 is being identified and researched.
The service units in this division are:
Service Unit 550 - Interfund Subsidies
Service Unit 699 - General Revenues
EXPLANATORY NARRATIVE
For 2014, $71,927 in interest earnings and reserves is budgeted to be transferred to the Capitol
Theatre Construction Fund for general upgrade purposes.
Revenues for 2014 of $500 consist entirely of interest earnings, leaving a fund balance of $109,068.
Dept 198 FRS/Capitol Theatre Rs (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
648 Capitol Theatre Ins Rsv $71,927 $71,927 $0 $71,927 $71,927 100.0% 100.0%
Revenue Summary By Service Unit
699 General Revenues $10,000 $500 $0 $500 $500 100.0% 100.0%
Fund Balance
Beginning Balance $313,849 $242,422 $251,922 $251,922 $180,495 74.5% 71.6%
Revenues Less Expenditures -61,927 -71,427 0 -71,427 -71,427 100.0% 100.0%
Ending Balance $251,922 $170,995 $251,922 $180,495 $109,068 63.8% 60.4%
24 —Finance • 2014 Adopted Budget
FINANCE
2014 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 2014
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
641 Insurance And Bonds $2,973,111 $3,846,337 $3,062,625 $3,723,925 $3,299,649 85.8% 88.6%
Revenue Summary By Service Unit
641 Insurance And Bonds $2,906,770 $3,481,000 $2,856,213 $3,528,400 $3,250,000 93.4% 92.1%
699 General Revenues 247,640 105,000 8,628 110,000 110,000 104.8% 100.0%
Total Re venues $3,154,410 $3,586,000 $2,864,841 $3,638,400 $3,360,000 93.7% 92.3%
Fund Balance
Beginning Balance $848,891 $960,414 $1,030,191 $1,030,191 $944,666 98.4% 91.7%
Revenues Less Expenditures 181,300 -260,337 -197,784 -85,525 60,351 -23.2% -70.6%
Ending Balance $1,030,191 $700,077 $832,407 $944,666 $1,005,017 143.6% 106.4%
2014 Adopted Budget • Finance — 25
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $438,614 $462,925 $352,176 $462,275 $491,243 106.1% 14.9%
200 Personnel Benefits 122,862 139,606 104,753 135,759 143,824 103.0% 4.4%
Sub -Total Salaries & Benefits 561,476 602,531 456,929 598,034 635,067 105.4% 19.2%
300 Supplies 6,745 8,500 2,526 4,500 8,500 100.0% 0.3%
400 Other Services/Charges 2,386,259 3,196,500 2,574,067 3,080,909 2,583,370 80.8% 78.3%
900 Intfnd Pymt f/Svcs 18,631 38,806 29,104 40,482 72,712 187.4% 2.2%
Total Expenditures $2,973,111 $3,846,337 $3,062,626 $3,723,925 $3,299,649 85.8% 100.0%
EXPLANATORY NARRATIVE
Service Unit 641- Insurance and Bonds
The service unit is maintained to separately account for various risk management costs.
Account 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.
PROFESSIONAL SERVICES
2013 2014
Estimated Projected Increase /
Year -End Budget (Decrease)
Outside Legal Services $828,000 $382,000 ($446,000)
Insurance Broker Fees 65,000 75,000 10,000
Claims Adjustment Fees 5,000 5,000 0
Contractor Repair Services 150,000 100,000 (50,000)
Yakima Resources Risk Management (9 135,000 80,000 (55,000)
$1,183,000 $642,000 ($541,000)
(1) Costs related to potential mitigation of environmental issues arising from the former City of Yakima Landfill. These
expenditures are being reimbursed by insurance in effect when the landfill was active.
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, and c)
employee surety bonds. This account is increasing by 11.2% because of market conditions related
to purchased insurance, coupled with additional value being insured (i.e. water and wastewater
facility improvements).
26 - Finance • 2014 Adopted Budget
Account 490 Miscellaneous - The 2014 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.
MISCELLANEOUS CHARGES
2013 2014
Estimated Projected Increase /
Year -End Budget (Decrease)
Damage Claims $200,000 $150,000 ($50,000)
Contingency 0 100,000 100,000
Training Registrations 4,500 4,500 0
Dues and Subscriptions 11,000 11,000 0
$215,500 $265,500 $50,000
Revenues in Service Unit 641 are from operating departments and divisions for Risk Management
Fund services. The 2014 budget also includes an estimate of insurance reimbursements.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 641 Insurance And Bonds Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $437,978 $462,295 $346,395 $457,299 $490,613 106.1% 107.3%
120 Overtime 0 0 7 5 0 n/a 0.0%
130 Special Pay 631 630 3,673 3,830 630 100.0% 16.4%
140 Retire/Term Cashout 6 0 2,102 1,141 0 n/a 0.0%
Total 438,615 462,925 352,177 462,275 491,243 106.1% 106.3%
200 Personnel Benefits 122,862 139,606 104,753 135,759 143,824 103.0% 105.9%
300 Supplies
310 Office/Oper Supplies 2,790 3,500 2,386 3,500 3,500 100.0% 100.0%
350 Small Tools & Equip 3,955 5,000 141 1,000 5,000 100.0% 500.0%
Total 6,745 8,500 2,527 4,500 8,500 100.0% 188.9%
400 Other Services/Charges
410 Professional Services 810,537 790,000 983,347 1,359,000 642,000 81.3% 47.2%
430 Trans/Training 3,497 4,000 861 4,000 4,000 100.0% 100.0%
460 Insurance 1,333,640 1,487,000 1,492,323 1,502,409 1,671,870 112.4% 111.3%
490 Miscellaneous 238,585 915,500 97,536 215,500 265,500 29.0% 123.2%
Total 2,386,259 3,196,500 2,574,067 3,080,909 2,583,370 80.8% 83.9%
990 Interfund Admin Chgs 18,631 38,806 29,104 40,482 72,712 187.4% 179.6%
Total Expenditures - SU 641 $2,973,112 $3,846,337 $3,062,628 $3,723,925 $3,299,649 85.8% 88.6%
Revenues
360 Miscellaneous Revenues $2,844,429 $2,981,000 $2,749,545 $3,365,000 $3,180,000 106.7% 94.5%
390 Other Financing Sources 62,340 500,000 106,668 163,400 70,000 14.0% 42.8%
Total Revenues - SU 641 $2,906,769 $3,481,000 $2,856,213 $3,528,400 $3,250,000 93.4% 92.1%
2014 Adopted Budget • Finance - 27
Service Unit 699 - General Revenues
Reserves are programmed to be $1,005,017 by the end of 2014, after a 7.0% increase in the interfund
charges to the operating divisions, with the exception of Transit which was reduced because WSTIP
insurance has much lower deductibles, in line with their 5 -year financial plan. The detail of the
transfers is in the "Citywide Summaries" section table titled "Liability Insurance #960".
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $848,891 $960,414 $1,030,191 $1,030,191 $944,666 98.4% 91.7%
360 Miscellaneous Revenues 230,174 100,000 36 100,000 100,000 100.0% 100.0%
390 Other Financing Sources 17,466 5,000 8,592 10,000 10,000 200.0% 100.0%
Total Re venue s-SU699 $1,096,531 $1,065,414 $1,038,819 $1,140,191 $1,054,666 99.0% 92.5%
28 — Finance • 2014 Adopted Budget
FINANCE
2014 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 2014 budget). The Trust fund balance at the
end of 2014 is estimated to be $618,724.
Dept 610 Cemetery Trust (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
699 General Re venues $20,000 $5,500 $0 $12,000 $12,000 218.2% 100.0%
Revenue Summary By Service Unit
225 Cemetery $8,304 $11,000 $7,504 $10,000 $9,000 81.8% 90.0%
699 General Re venues 20,000 5,500 0 5,500 5,500 100.0% 100.0%
Total Re venues $28,304 $16,500 $7,504 $15,500 $14,500 87.9% 93.5%
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$604,420 $615,420 $612,724 $612,724 $616,224 100.1% 100.6%
8,304 11,000 7,504 3,500 2,500 22.7% 71.4%
$612,724 $626,420 $620,228 $616,224 $618,724 98.8% 100.4%
2014 Adopted Budget • Finance - 29
FINANCE
2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
124 Communications $187,672 $511,700 $531,104 $511,700 $610,671 119.3% 119.3%
Revenue Summary By Service Unit
124 Communications $537,760 $511,700 $528,073 $511,700 $610,671 119.3% 119.3%
Fund Balance
Beginning Balance $42,113 $71,144 $392,200 $392,200 $392,200 551.3% 100.0%
Revenues Less Expenditures 350,088 0 -3,031 0 0 n/a n/a
Ending Balance $392,201 $71,144 $389,169 $392,200 $392,200 551.3% 100.0%
30 -Finance • 2014 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.
2014
Date of Mat Original Previous Amount Amount Ending
Fund Description Issue Date Issue Balance Redeemed Issued Balance
General Obligation Bonds
272 Convention Center Addition 05/08/07 05/01/26 $4,910,000 $4,595,000 $265,000 $0 $4,330,000
(Refunding 1996 Bonds)
272 Capitol Theatre Expansion
281 Parks Capital Projects
281 River Road Street Project
281 Street Project
281 3rd Ave/Mead Ped Crossing
281 Fire Ladder Truck
281 Fire Station West Valley
281 Downtown Revitalization
281 SunDome Expansion
281 Citywide Street Improvement
283 CJ /1-82 (Ref. 1994 Bonds)
284 Fire (Ref. 1995 Bonds)
287 Convention Center Expansion
(Ref. 1996 Bonds)
Sub -Total $36,780,528 $23,053,078 $2,143,884 $16,500,000 $37,409,194
08/28/09 12/01/32 7,035,000 6,110,000 205,000 0 5,905,000
12/05/05 12/01/15 755,000 175,000 85,000 0 90,000
05/08/07 05/01/17 1,765,000 800,000 185,000 0 615,000
07/20/13 06/20/18 5,000,000 4,854,959 298,429 0 4,556,530
08/28/08 12/01/19 2,190,000 1,270,000 195,000 0 1,075,000
08/28/08 12/01/21 760,000 500,000 55,000 0 445,000
05/08/07 05/01/22 815,000 550,000 50,000 0 500,000
05/08/07 05/01/22 1,490,000 1,000,000 95,000 0 905,000
06/17/03 12/01/23 1,430,528 743,119 95,455 0 647,664
2014 2024 0 0 0 16,500,000 16,500,000
06/17/03 12/01/13 4,155,000 0 0 0 0
09/07/04 12/01/14 2,300,000 285,000 275,000 0 10,000
09/07/04 11/01/19 4,175,000 2,170,000 340,000 0 1,830,000
Revenue Bonds
486 Water (Ref. 1998 Bonds) 06/05/08 11/01/18 $1,883,951 $1,030,000 $195,000 $0 $835,000
488 Wastewater 06/05/08 11/01/27 5,440,000 4,330,000 235,000 0 4,095,000
491 Irrigation 09/14/04 09/01/34 5,215,000 4,220,000 125,000 0 4,095,000
493 Wastewater (Series A) 12/22/03 11/01/14 7,390,000 255,000 255,000 0 0
493 Wastewater (Ref. Series B) 12/22/03 11/01/23 9,400,000 9,355,000 590000 0 8,765,000
Sub -Total $29,328,951 $19,190,000 $1,400,000 $0 $17,790,000
Grand Total $66,109,479 $42,243,078 $3,543,884 $16,500,000 $55,199,194
2014 Adopted Budget • Finance - 31
FINANCE
2014 BUDGET NARRATIVE
2007 & 2009 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
PFD LONG-TERM GENERAL OBLIGATION BOND DETAIL
Date of Issue
Redeemed Bonds Bonds Coupons
Date of Original in Prior Maturing Outstanding Maturing
Maturity Issue Years 2014 12/31/14 2014
Service Unit 328 — Capital Improvement/Convention Center
5/8/07 Refunding 1996 Bonds 5/1/26 $4,910,000 $315,000 $265,000 $4,330,000 $189,645
Service Unit 638 — Capital Improvement/Capitol Theatre
8/28/09 GO Bond Series A 12/1/18 2,055,000 925,000 205,000 5,905,000 356,005
8/28/09 GO Bond Series B 12/1/32 4,980,000 0 4,980,000 0
Total 7,035,000 925,000 205,000 10,885,000 356,005
Fund Total $13,225,000 $1,240,000 $470,000 $15,215,000 $545,650
Service Unit 328 Capital Improvement - $455,000 is provided by a transfer from the PFDCC
Fund #172 to support debt service payments of $454,645. The fund balance allocated to
Convention Center activity at the end of 2014 is estimated to be $160,290.
Service Unit 638 Capital Improvement - Revenues for the Capitol Theatre bonds consist of a
transfer of $462,000 from the Public Facilities District Convention Center fund #174, and a
Federal subsidy of $99,422, for total revenue of $561,422 to support debt service payments
of $561,005. The projected year-end fund balance allocated to Capitol Theatre activities for
2014 is $108.
32 - Finance • 2014 Adopted Budget
Dept 272 PFD Cony Ctr GO Debi (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
328 Capital Improvement $460,698 $460,145 $362,673 $460,145 $454,645 98.8% 98.8%
638 Capital Improvement 557,555 556,855 180,928 556,855 561,005 100.7% 100.7%
Total Expenditures $1,018,253 $1,017,000 $543,601 $1,017,000 $1,015,650 99.9% 99.9%
Revenue Summary By Service Unit
328 Capital Improvement $460,000 $460,698 $345,525 $460,698 $455,000 98.8% 98.8%
638 Capital Improvement 556,196 556,896 387,211 547,422 561,422 100.8% 102.6%
Total Re venues $1,016,196 $1,017,594 $732,736 $1,008,120 $1,016,422 99.9% 100.8%
Fund Balance
Beginning Balance $170,563 $171,904 $168,506 $168,506 $159,626 92.9% 94.7%
Revenues Less Expenditures -2,057 594 189,136 -8,880 772 130.0% -8.7%
Ending Balance $168,506 $172,498 $357,642 $159,626 $160,398 93.0% 100.5%
2014 Adopted Budget • Finance - 33
FINANCE
2014 BUDGET NARRATIVE
MISCELLANEOUS 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 2007/2008 Fire & Streets Capital
bond issues. Also provide redemption for 2013 Arterial Street Overlay bond.
This fund will also provide redemption for the 2014 Limited Tax General Obligation Bonds to be
issued in 2014 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 2014 is estimated to be
$10,588.
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.
MISCELLANEOUS LONG-TERM GENERAL OBLIGATION BOND DETAIL BY PROJECT
Redeemed Bonds Bonds Coupons
Date of Date of Original in Prior Maturing Outstanding Maturing
Project Issue Maturity Issue Years 2014 12/31/14 2014
2134 12/01/05 12/01/16 $755,000 $580,000 $85,000 $90,000 $7,875
1944 05/08/07 05/01/17 1,765,000 965,000 185,000 615,000 34,450
2353 07/20/13 06/20/18 5,000,000 145,040 298,430 4,556,530 78,801
2230 08/28/10 12/01/19 2,190,000 920,000 195,000 1,075,000 47,775
Fire Truck 08/28/10 12/01/21 760,000 260,000 55,000 445,000 19,150
2105 05/08/07 05/01/22 815,000 265,000 50,000 500,000 22,735
2165 05/08/07 05/01/22 1,490,000 490,000 95,000 905,000 41,215
SunDome 06/17/03 12/01/23 1,430,528 687,408 95,456 647,664 53,627
Street Impr. 2014 2024 0 0 0 16,500,000 0
Total $14,205,528 $4,312,448 41,058,886 $25,334,194 $305,628
34 - Finance • 2014 Adopted Budget
MISCELLANEOUS LONG-TERM GENERAL OBLIGATION BOND DETAIL BY PROJECT DESCRIPTION
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
1944
River Road and North 161 Avenue to Fruitvale Blvd. Project
Gas Tax
2353
Street Improvement Project
Gas Tax
2230
Grind & Overlay / Pedestrian Enhancement / Summitview
Signalization
First & Second 1/4% Real Estate Excise
Tax
Fire Capital
Ladder Truck
General Property Tax
2105
Fire Station 92 Facility Addition
Excise Tax (REET 1)
2165
Downtown Revitalization
Second 1/4% Real Estate Excise Tax
(REET2)
SunDome
SunDome Expansion
Business License fee, first 1/4% Real
Street Impr.
Citywide Street Improvement
Sales Tax
Dept 281 LTGO Parks/Fire/St
(1)
(2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $977,717 $1,290,844 $518,279 $1,179,460 $2,987,284 231.4% 253.3%
Revenue Summary By Service Unit
645 Interfund Distribution $986,989 $1,286,989 $493,495 $1,175,604 $2,986,989 232.1% 254.1%
Fund Balance
Beginning Balance $5,467 $14,738 $14,739 $14,739 $10,883 73.8% 73.8%
Re ve nue s Less Expenditures 9,272 -3,855 -24,785 -3,856 -295 7.7% 7.7%
Ending Balance $14,739 $10,883 -$10,046 $10,883 $10,588 97.3% 97.3%
2014 Adopted Budget • Finance — 35
FINANCE
2014 BUDGET NARRATIVE
1994 CJII-82 LONG-TERM GENERAL OBLIGATION LEVY BONDS
Finance & Budget Director Cindy Epperson
DEFINITION
This fund provided for redemption of 1994 Limited Levy General Obligation Bonds. Resources for
redemption were 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 was 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. This bond matured in 2013, and
consequently has no expenditures or revenues for 2014.
EXPLANATORY NARRATIVE
Dept 283 GO LTD Levy Bnd Red (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $515,175 $515,625 $7,813 $515,625 $0 0.0% 0.0%
Revenue Summary By Service Unit
111 Crime Prevention $392,569 $400,000 $299,997 $327,102 $0 0.0% 0.0%
645 Interfund Distribution 112,000 112,000 0 91,589 0 0.0% 0.0%
TotalRevenues $504,569 $512,000 $299,997 $418,691 $0 0.0% 0.0%
Fund Balance
Beginning Balance $107,541 $104,366 $96,934 $96,934 $0 0.0% 0.0%
Re ve nue s Less Expenditures -10,606 -3,625 292,185 -96,934 0 0.0% 0.0%
Ending Balance $96,935 $100,741 $389,119 $0 $0 0.0% n/a
36 -Finance • 2014 Adopted Budget
FINANCE
2014 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
UNLIMITED TAX GENERAL OBLIGATION FIRE BOND DETAIL
Date of Issue
9/7/05
Refunding 1995 Bonds
Redeemed Bonds Bonds Coupons
Date of Original in Prior Maturing Outstanding Maturing
Maturity Issue Years 2014 12/31/14 2014
12/1/14 $2,300,000 $2,015,000 $285,000 $0 $9,975
Service Unit 699 - General Revenues
The levy for 2014 is set to collect $107,230 (or approximately 1.93 cents per thousand). The fund
balance is estimated to be $1 at the end of 2014.
Dept 284 GO Street,Parks & Fire (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $293,875 $294,600 $9,800 $294,600 $294,975 100.1% 100.1%
Revenue Summary By Service Unit
699 General Revenues $292,707 $293,000 $173,499 $293,000 $107,230 36.6% 36.6%
Fund Balance
Beginning Balance $190,513 $189,638 $189,345 $189,345 $187,745 99.0% 99.2%
Revenues Less Expenditures -1,168 -1,600 163,699 -1,600 -187,745 n/a n/a
Ending Balance $189,345 $188,038 $353,044 $187,745 $0 0.0% 0.0%
2014 Adopted Budget • Finance — 37
FINANCE
2014 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
2014 is estimated to be $68,465.
EXPLANATORY NARRATIVE
Service Unit 328 - Capital Improvements
LONG TERM GENERAL OBLIGATION CONVENTION CENTER BOND DETAIL
Date of Issue
9/7/04
Refunding 1996 Bonds
Redeemed Bonds
Date of Original in Prior Maturing
Maturity Issue Years 2014
11/1/19 $4,175,000 $2,005,000 $340,000
Dept 287 GO LTD Bond Red (1) (2) (3) (4)
2013 2013 2013
2012 Amended Actual Estimated
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End
328 Capita I Improve me nt $430,315 $428,315 $49,158 $428,315
Revenue Summary By Service Unit
699 General Revenues $429,100
Fund Balance
Beginning Balance
Re ve nue s Less Expenditure s
Ending Balance
Bonds Coupons
Outstanding Maturing
12/31/14 2014
$1,830,000 $85,940
(5) (6) (7)
2014 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
$425,940 99.4% 99.4%
$428,750 $317,694 $428,750 $428,750 100.0% 100.0%
$66,435 $64,870 $65,220 $65,220
-1,215 435 268,537 435
$65,655 101.2% 100.7%
2,810 646.0% 646.0%
$65,220 $65,305 $333,757 $65,655
$68,465 104.8% 104.3%
38 - Finance • 2014 Adopted Budget
FINANCE
2014 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 PROJECT DETAIL
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
Exp Summary By Service Unit
699 General Revenues
(1) (2)
2013
2012 Amended
Actual Budget
(3)
2013
Actual
09/30/13
(4)
2013
Estimated
Year -End
(5) (6) (7)
2014 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
$211,908 $285,000 $84,302 $255,000 $245,000 86.0% 96.1%
Revenue Summary By Service Unit
699 General Revenues $215,161
$274,000 $133,111 $270,000 $270,000 98.5% 100.0%
Fund Balance
Beginning Balance $47,350 $36,350
Revenues Less Expenditures 3,254 -11,000
Ending Balance $50,604 $25,350
$54,154 $54,154 $69,154 190.2% 127.7%
48,809 15,000 25,000 -227.3% 166.7%
$102,963 $69,154 $94,154 371.4% 136.2%
2014 Adopted Budget • Finance — 39
FINANCE
2014 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
2014 of $272,207, and is in compliance with bond covenants.
EXPLANATORY NARRATIVE
Service Unit 348 - Capital Improvements
WATER BOND DETAIL
Date of Issue
6/5/08 - 2008 Revenue Bond
Refunding 1998 Bond
Date of
Maturity
11/1/18
Original
Issue
$1,883,951
Interest /
Redeemed Debt Debt Coupons
in Prior Maturing Outstanding Maturing
Years 2014 12/31/14 2014
$853,951 $195,000 $835,000 $45,500
Dept 486 Water Rev Bond Red (1) (2) (3) (4)
2013 2013 2013
2012 Amended Actual Estimated
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End
348 Capital Improvement $234,700 $232,700 $26,350 $232,700
(5) (6) (7)
2014 % Chng % Chng
Projected from from
Budget 2 to 5 4 to 5
Revenue Summary By Service Unit
645 Interfund Distribution $234,700 $232,700 $116,350 $232,700
699 General Re ve nue s 50 25 0 25
Total Re venues $234,750 $232,725 $116,350 $232,725
$240,500 103.4% 103.4%
$240,500 103.4% 103.4%
25 100.0% 100.0%
$240,525 103.4% 103.4%
Fund Balance
Beginning Balance $4,866 $4,891
Revenues Less Expenditures 50 25
Ending Balance $4,916 $4,916
$4,916 $4,916 $4,941 101.0% 100.5%
90,000
25 25 100.0% 100.0%
$94,916 $4,941 $4,966 101.0% 100.5%
40 -Finance • 2014 Adopted Budget
FINANCE
2014 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
2014 of $149,163
EXPLANATORY NARRATIVE
Service Unit 232 - Wastewater Treatment
WASTEWATER BOND DETAIL
Interest /
Redeemed Debt Debt Coupons
Date of Original in Prior Maturing Outstanding Maturing
Date of Issue Maturity Issue Years 2014 12/31/14 2014
6/5/08 - 2008 Revenue Bond 11/1/27 $5,440,000 $1,110,000 $235,000 $4,095,000 $180,813
Dept 488 Wastewater Rev Bnd (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
232 W a ste wa te r Tre atme nt $413,413 $414,813 $94,906 $414,813 $415,813 100.2% 100.2%
Revenue Summary By Service Unit
645 InterfundDistribution $413,413 $414,813 $207,407 $414,813 $415,813 100.2% 100.2%
Fund Balance
Beginning Balance $1 $1 $1 $1 $1 100.0% 100.0%
Re ve nue s Less Expenditures 1 0 112,500 0 0 n/a n/a
Ending Balance $2 $1 $112,501 $1 $1 100.0% 100.0%
2014 Adopted Budget • Finance — 41
FINANCE
2014 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 2014 is $34,811.
EXPLANATORY NARRATIVE
Service Unit 348 - Capital Improvement
IRRIGATION BOND DETAIL
Interest /
Redeemed Debt Debt Coupons
Date of Original in Prior Maturing Outstanding Maturing
Date of Issue Maturity Issue Years 2014 12/31/14 2014
9/1/04 - 2008 Revenue Bond 9/1/34 $5,215,000 $995,000 $125,000 $4,095,000 $192,129
Dept 4912003 Irr Rev Bnd Red (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $320,554 $321,504 $321,504 $321,504 $322,129 100.2% 100.2%
Revenue Summary By Service Unit
645 Interfund Distribution $320,554 $321,504 $160,752 $321,504 $321,504 100.0% 100.0%
Fund Balance
Beginning Balance $35,436 $35,436 $35,436 $35,436 $35,436 100.0% 100.0%
Re ve nue s Less Expenditures 0 0 -160,752 0 -625 n/a n/a
Ending Balance $35,436 $35,436 -$125,316 $35,436 $34,811 98.2% 98.2%
42 —Finance • 2014 Adopted Budget
FINANCE
2014 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
2014 of $208,871, and is in compliance with the requirements.
EXPLANATORY NARRATIVE
Service Unit 232 - Wastewater Treatment
WASTEWATER SERIES BOND DETAIL
Interest /
Redeemed Debt Debt Coupons
Date of Original in Prior Maturing Outstanding Maturing
Date of Issue Maturity Issue Years 2014 12/31/13 2014
12/22/03 Series A 11/1/14 $7,390,000 $7,135,000 $255,000 $0 $9,244
12/22/03 Series 03B 11/1/23 9,400,000 45,000 590,000 8,765,000 312,100
Total $16,790,000 $7,180,000 $845,000 $8,765,000 $321,344
Dept 493 2003 WW Rev Bnd Red (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
232 Wastewater Treatment $1,892,546 $1,158,544 $176,772 $1,158,544 $1,166,344 100.7% 100.7%
Revenue Summary By Service Unit
645 Interfund Distribution $1,893,507 $1,158,544 $579,272 $1,158,544 $1,166,344 100.7% 100.7%
Fund Balance
Beginning Balance $4 $74,692 $965 $965 $965 1.3% 100.0%
Revenues Less Expenditures 961 0 402,500 0 0 n/a n/a
Ending Balance $965 $74,692 $403,465 $965 $965 1.3% 100.0%
2014 Adopted Budget • Finance — 43
CITYWIDE LOG OF OUTSIDE AND INTERGOVERNMENTAL AGENCIES
The chart below is a summary of all the Intergovernmental and Outside Agency requests
throughout the 2014 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
2013 2014
Fund / 2012 Amended Preliminary
Dept(" Actual Budget Budget
City Management
Association of Washington Cities (Council)
GF $61,986 $62,189 $63,350
Community & Economic Development
Committee for Downtown Yakima (CDY) CBD Cap 50,000 50,000 50,000
Yakima County Development Association (YCDA) Econ Dev 30,000 30,000 33,000
CED Total 80,000 80,000 83,000
Fire
Yakima 4th of July Committee GF/Fire 2,500 1,000 1000
Outside & Intergovernmental Agencies
Yakima Valley Office of Emergency Management (OEM) GF/IG 62,812 67,118 69,317
Yakima County Interlocal Agreement - Matures 06/01/20 GF/IG 39,095 39,095 39,095
Yakima Valley Conference of Governments (YVCOG) GF/IG 43,263 63,983 43,345
Debt Service - CERB Loan - Matures 07/01/16 GF/IG 35,601 36,601 35,602
Yakima Regional Clean Air Agency (YRCAA) GF/IG 36,427 36,652 36,772
Yakima Co. Div. of Alcohol & Other Substance Abuse Svcs GF/IG 23,859 18,000 19,500
District Court GF/IG 612 1,000 300
General Fund Total 241,669 262,449 243,931
Grand Total $386,155 $405,638 $391,281
(1) GF = General Fund
IG = Intergovernmental
44 - Finance • 2014 Adopted Budget
FINANCE
2014 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 Administration
319 Administration
411 Physical He a lth Support
611 Legislation
Total Expenditure s
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
$62,812 $67,118 $67,118 $67,118 $69,317 103.3% 103.3%
36,427 36,652 36,652 36,652 36,772 100.3% 100.3%
23,859 18,000 16,543 18,000 19,500 108.3% 108.3%
118,571 139,779 138,942 139,279 118,442 84.7% 85.0%
$241,669 $261,549 $259,255 $261,049 $244,031 93.3% 93.5%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges
500 Intergovernmental Svcs
700 Debt Service
Total Expenditures
$43,875 $65,083 $64,246 $64,583 $43,745 67.2% 17.9%
162,193 160,865 159,408 160,865 164,684 102.4% 67.5%
35,601 35,601 35,601 35,601 35,602 100.0% 14.6%
$241,669 $261,549 $259,255 $261,049 $244,031 93.3% 100.0%
2014 Adopted Budget • Finance - 45
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 2014 Preliminary budget amount is based on an assessment of $.7484 per capita on a
population estimate of 92,620.
SU -129 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
510 Intergov't Prof Svcs
$62,812 $67,118 $67,118 $67,118 $69,317 103.3% 103.3%
Service Unit 319 — Clean Air
This service unit reflects the allocation to the Yakima Clean Air Authority mandated by RCW
70.94.093. The per capita rate is held at $.40.
SU - 319 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
510 Intergov't Prof Svcs $36,427 $36,652 $36,652 $36,652 $36,772 100.3% 100.3%
Service Unit 411— Health
This account provides for payments to the Yakima County Division of Alcoholism and Central
Washington Comprehensive Mental Health. Payments to Yakima County Division of Alcoholism
are based on 2% of City of Yakima receipts of Liquor Excise and Liquor Profits revenue, in
accordance with state law.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 411 Physical Hlth Support Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
510 Intergov't Prof Svcs $23,859 $18,000 $16,543 $18,000 $19,500 108.3% 108.3%
46 — Finance • 2014 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 4N per capita against the City of Yakima's 2014
population estimate of 91,930. Additionally, there is an assessment related to the local
governments share of federal transportation project funding. The additional assessment is
due to the jurisdictions' share of federal transportation project funding.
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 2014 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 2013 and 2014 are shown in the charts below.
Increase /
2013 2014 (Decrease)
Account 410 Professional Services (Outside Agencies)
District Court $1,100 $400 ($700)
Airport Consultant 30,000 0 (30,000)
Account 490 Miscellaneous
Yakima Valley Conference of Governments (COG) Assess' 63,983 43,345 (20,638)
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 35,601 35,602 1
Total Service Unit $169,779 $118,442 ($51,337)
SU - 611 Legislation
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services/Charges
410 Professional Services $612 $1,100 $263 $600 $400 36.4% 66.7%
490 Miscellaneous 43,263 63,983 63,983 63,983 43,345 67.7% 67.7%
Total 43,875 65,083 64,246 64,583 43,745 67.2% 67.7%
520 Intergov't Agreements 39,095 39,095 39,095 39,095 39,095 100.0% 100.0%
780 Intergovernmental Loans 27,240 28,738 28,738 28,738 30,319 105.5% 105.5%
830 Debt Svc - Ext LIL) - Int 8,362 6,863 6,863 6,863 5,283 77.0% 77.0%
Total Expenditures - SU 611 $118,572 $139,779 $138,942 $139,279 $118,442 84.7% 85.0%
2014 Adopted Budget • Finance - 47
48 — Finance • 2014 Adopted Budget
Community Development
Department Fund
Urban Area Hearings Examiner 020
Environmental Planning 021
Code Administration 022
City Hall Maintenance 051
Neighborhood Development 124
COMMUNITY DEVELOPMENT
2014 Budgeted Staffing Levels
S. OSGUTHORPE
Director of Community Development
33.00 Positions
J. CARUSO
Code Administration
Manager
CODE
ADMINISTRATION
17.00 Positions
State and Local Building
Code Enforcement
Animal Control
Construction Plan Review
Code Compliance
Business/Regulatory
Licenses
CITY HALL
MAINTENANCE
2.0 Positions
A. MATTHEWS
Neighborhood
Development Manager
NEIGHBORHOOD
DEVELOPMENT
7.00 Positions
Community Development
Block Grant Program
Housing Rehabilitation
Elderly Housing
Community Service
Program
Infrastructure Project
Sidewalk Project
Grants
Home Program
CHDO Monitoring
VACANT
Supervising
Planner
ENVIRONMENTAL
PLANNING
5.00 Positions
Annexation
Zoning
Subdivision
Right-of-way Vacations
SEPA
Growth Management
Urban Area Zoning
Ordinance (UAZO)
Preparation of:
UAZO Amendments
Subdivision Ordinance
Amendments
COMMUNITY DEVELOPMENT
2014 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
2012
Actual
2013
Actual
2014
Projected
Cases
BUDGET SUMMARY
10
10
12
Dept 020 Urb Area Hrgs Exam (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
313 Land Use Regulation $22,475 $26,000 $23,366 $27,500 $31,000 119.2% 112.7%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Svcs & Charges $22,475 $26,000 $23,366 $27,500 $31,000 119.2% 100.0%
EXPLANATORY NARRATIVE
The number of hearings conducted by the Hearing Examiner is expected to increase due to new
codes that include a conditional use permit process, e.g., the new Cell Tower Ordinance, and the
updated Shoreline Master Program. The billing rate for professional services of the Hearing
Examiner is $140 per hour.
2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 313 Land Use Regulation Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
410 Professional Services $22,475 $25,000 $23,366 $27,000 $30,000 120.0% 111.1%
490 Miscellaneous 0 1,000 0 500 1,000 100.0% 200.0%
Total Expenditures - SU 313 $22,475 $26,000 $23,366 $27,500 $31,000 119.2% 112.7%
2 — Community & Economic Development • 2014 Adopted Budget
COMMUNITY DEVELOPMENT
2014 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, and development of implementing
regulations including 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. This year's focus will be on developing
regulations for marijuana, billboards and digital signs. 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 this past year to facilitate the development process through
improved consistency in the interpretation and application of codes in order to ensure greater
predictability for our customers.
Planning Division staff supports the Yakima Urban Area Hearings Examiner, the 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
2014 Adopted Budget • Community & Economic Development - 3
PERFORMANCE STATISTICS
LAND USE PERMIT ACTIVITY
Land Use Applications
2011
Actual
2012
Actual
2013
through
9/30/13
Class (3)
6
8
3
Class (2)
34
16
14
Class (1)
-
1
136
Administrative Adjustments
21
27
9
Short Plat Exemptions
25
27
31
Administrative Modifications
17
11
30
Environmental Checklists (SEPA)
48
33
26
Preliminary Short Plats
14
8
10
Short Plat Amendment
1
2
1
Final Short Plats
8
7
5
Preliminary Long Plats
3
0
3
Final Long Plats
4
1
1
Binding Site Plans - Amended, Preliminary & Final
1
0
2
Planned Development
1
0
0
Rezones
10
6
0
Right -of Way Vacations
1
3
3
Shorelines
1
1
2
Critical Areas Ordinance
5
4
2
Hearing Examiner Referrals
0
1
0
Appeals
3
4
2
Variance
1
2
0
Interpretations
0
0
1
Comp Plan Amendments
8
6
0
Text Amendments
-
-
4
Alt/Non Conforming
0
1
0
Annexations
-
0
0
Transportation Concurrency
13
9
10
Parade & Special Event Permits
45
60
47
Total Permits
270
238
342
400
350
300
250
200
150
100
LAND USE APPLICATIONS BY YEAR
342
209 MI 224 1 214 1 258 ' 319 , 251 , 310 , 270 ' 238 '
161
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Est.
4 — Community & Economic Development • 2014 Adopted Budget
7
AUTHORIZED PERSONNEL
2013 2014
Class 2012 Amended Proposed
Code Position Title Actual Budget Budget
1150 Director of Community Development a) 0.00 1.00 1.00
1254 Planning Manager/Strategic Project Mgr a) 1.00 0.00 0.00
3311 Assistant Planner (2) 2.00 1.00 1.00
3312 Planning Technician (2) 1.00 0.00 0.00
3320 Community Development Specialist (3) 1.00 0.00 0.00
3321 Associate Planner (4) 1.00 2.00 1.00
3322 Senior Planner (4) 0.00 0.00 1.00
11201 Supervising Planner 1.00 1.00 1.00
11601 Comm./Econ Develop Office Admin (2) 0.00 1.00 1.00
Total Personnel 151 7.00 6.00 6.00
(1) The Community Development Director position was added to the 2013 budget due to a mid -year reorganization of
departments within the City, and was appointed on November 5, 2012. This position replaced the Planning
Manager position.
(2) The Planning Technician was promoted to Community Development Office Administrator in 2013 and the Planning
Technician position was eliminated.
(3) The Community Development Specialist retired in 2013 and the position was eliminated.
(4) One Associate Planner position was deleted, and one Senior Planner position was created due to a 2013
reorganization.
(5) A total of 1.02 FTE's are funded by Codes (022) and City Hall Maintenance (051).
BUDGET SUMMARY
Dept 021 Environmental Planning (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
310 Comprehensive Planning $412,711 $417,164 $321,729 $417,994 $342,951 82.2% 82.0%
319 Administration 137,611 116,952 79,721 111,628 115,530 98.8% 103.5%
Total Expenditures $550,322 $534,116 $401,450 $529,622 $458,481 85.8% 86.6%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $404,690 $311,686 $245,186 $321,692 $308,438 99.0% 67.3%
200 Personnel Bene fits 123,779 107,745 74,791 97,547 109,235 101.4% 23.8%
Sub -Total Salaries & Benefits 528,469 419,431 319,977 419,239 417,673 99.6% 91.1%
300 Supplies 3,560 7,920 2,594 6,300 8,300 104.8% 1.8%
400 Other Services/Charges 17,881 105,030 77,579 102,343 31,050 29.6% 6.8%
900 Intfnd Pymt f/Svcs 411 1,735 1,300 1,740 1,458 84.0% 0.3%
Total Expenditures $550,321 $534,116 $401,450 $529,622 $458,481 85.8% 100.0%
2014 Adopted Budget • Community & Economic Development - 5
EXPLANATORY NARRATIVE
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 221 Environ Protection Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
320 Licenses And Permits
$8,215 $8,000 $4,240 $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 - The Senior Planner position has been under -filled, and Planning
has instead filled two Associate Planner positions. However, with the mandated update to the
City's Comprehensive Plan in 2017, there is a need for an individual with focused long-range
planning experience, which is typically at the Senior Planner level. The proposed budget therefore
includes funding for one Senior Planner position, and only one Associate Planner position. One of
the Associate Planning positions was previously allocated 60% to Community Development, with
the balance being allocated to Parks. For 2014, 100% of the position will be allocated to and
budgeted under Community Development.
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. There are two
active contracts: One for development of a Model Zoning and Subdivision Code; and one for
finalizing the Shoreline Master Program.
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.
6 — Community & Economic Development • 2014 Adopted Budget
SU - 310 Comp Planning
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6) (7)
Chng % Chng
from from
2to5 4to5
Expenses
100 Salaries &Wages
110 Salaries and Wages
120 Overtime
130 Special Pay
140 Retire/Term Ca shout
Total
200 Personnel Benefits
300 Supplies
310 Office/Oper Supplies
320 Fuel Consumed
350 Small Tools & Equip
Total
400 Other Services/Charges
410 Professional Services
420 Communications
430 Trans/Training
440 Advertising
480 Repairs/Maintenance
490 Miscellaneous
Total
Total Expenditures - SU 310
Revenues
320 Licenses And Permits
330 Intergov't Revenue s
340 Chrgs f/Goods & Svcs
Total Rev - SU's 310 & 313
$296,098 $227,664 $164,869 $218,660 $222,194 97.6% 101.6%
87 0 19 25 500 n/a n/a
1,360 0 1,559 2,300 500 n/a 21.7%
1,779 0 23,267 23,286 1,500 n/a 6.4%
299,324 227,664 189,714 244,271 224,694 98.7% 92.0%
95,732 81,499 58,833 75,843 85,858 105.3% 113.2%
2,764 5,500 2,270 3,500 5,500 100.0% 157.1%
0 220 325 600 600 272.7% 100.0%
0 1,000 0 1,000 1,000 100.0% 100.0%
2,764 6,720 2,595 5,100 7,100 105.7% 139.2%
415 75,114 63,125 75,114 1,500 2.0% 2.0%
4,961 6,866 3,523 4,866 6,500 94.7% 133.6%
692 1,000 247 1,000 1,000 100.0% 100.0%
5,442 10,000 1,571 6,000 8,000 80.0% 133.3%
0 300 0 300 300 100.0% 100.0%
3,381 8,000 2,121 5,500 8,000 100.0% 145.5%
14,891 101,280 70,587 92,780 25,300 25.0% 27.3%
$412,711 $417,163 $321,729 $417,994 $342,952 82.2% 82.0%
$3,525 $4,000 $16,674 $16,500 $4,000 100.0% 24.2%
11,386 58,614 52,358 58,614 0 0.0% 0.0%
34,862 46,000 18,530 35,500 35,500 77.2% 100.0%
$49,773 $108,614 $87,562 $110,614 $39,500 36.4% 35.7%
Service Unit 319 - Administration
The purpose of this service unit is to plan, direct administer and support the operations of the
department.
2014 Adopted Budget • Community & Economic Development - 7
SU - 319 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $105,367 $83,293 $54,315 $75,156 $81,891 98.3% 109.0%
130 Special Pay 0 728 1,156 2,265 353 48.5% 15.6%
140 Retire/Term Ca shout 0 0 0 0 1,500 n/a n/a
Total 105,367 84,021 55,471 77,421 83,744 99.7% 108.2%
200 Personnel Benefits 28,047 26,246 15,958 21,704 23,378 89.1% 107.7%
300 Supplies
310 Office/Oper Supplies 363 500 0 500 500 100.0% 100.0%
350 Small Tools & Equip 433 700 0 700 700 100.0% 100.0%
Total 796 1,200 0 1,200 1,200 100.0% 100.0%
400 Other Services/Charges
420 Communications 157 0 486 648 650 n/a n/a
430 Trans/Training 547 800 0 800 800 100.0% 100.0%
480 Repairs/Maintenance 0 200 0 200 200 100.0% 100.0%
490 Miscellaneous 2,286 2,750 6,505 7,915 4,100 149.1% 51.8%
Total 2,990 3,750 6,991 9,563 5,750 153.3% 60.1%
950 Interfund Opt Rent/Ls 411 1,735 1,300 1,740 1,458 84.0% 83.8%
Total Expenditures - SU 319 $137,611 $116,952 $79,720 $111,628 $115,530 98.8% 103.5%
8 - Community & Economic Development • 2014 Adopted Budget
COMMUNITY DEVELOPMENT
2014 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 City's nuisance ordinances;
and operates the City's Code Compliance 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
2011
Actual
2012
Actual
2013
Actual
9/30/2013
Abatement Charges/Appeals
67
58
42
Service Unit 149 — Code Administration
Building Permits
1,130
1,120
813
Fire Permits
88
127
100
Mechanical Permits
459
502
404
Plumbing Permits
375
383
275
Sign Permits
82
107
63
Plan Review Fees
482
447
344
Water / Sewer Application Processing Fee
161
131
98
Examinations
22
17
21
Right -of -Way Use Permits
15
16
6
Total
2,814
2,850
2,124
2014 Adopted Budget • Community & Economic Development - 9
Service Unit 223 - Animal Control
2011
Actual
2012
Actual
2013
Actual
9/30/2013
Dog Licenses Issued
1,257
1,176
1,136
Business Licenses
5,467
6,159
6,769
Regulatory Licenses
434
545
614
Amusement Devices
11
12
9
Penalties on Business Licenses
562
653
564
Total
7,731
8,545
9,092
AUTHORIZED PERSONNEL
Class
Code Position Title
2013 2014
2012 Amended Proposed
Actual Budget Budget
1252 Code Administration Manager 1.00 1.00 1.00
4310 Plans Examiner I (Residential) (') 1.00 0.00 0.00
4315 Plans Examiner II (Commercial) 2.00 2.00 2.00
4419 Code Compliance Officer (2) 3.00 3.00 5.00
4421 Code Inspector 3.00 3.00 3.00
4430 Permit Project Coordinator (3) 0.00 1.00 1.00
4441 Permit Technician 3.00 3.00 3.00
6510 Animal Control Officer 1.00 1.00 1.00
11251 Supervising Code Inspector 1.00 1.00 1.00
11602 Code Inspection Office Supervisor 1.00 1.00 1.00
Total Personnel (6) 16.00 16.00 18.00
(1) The Plans Examiner I position was eliminated in August 2012.
(2) Two Code Compliance Officers were added in a 2014 Strategic Initiative.
(3) The Permit Project Coordinator position was added in the 2013 budget.
(4) 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
103 Crim Justice Sls Tx .3% Inc $77,536 $81,671 $60,937 $82,321 $80,657 98.8% 98.0%
145 Dang Bldg Repair & Demo 27,951 30,000 24,624 30,000 30,000 100.0% 100.0%
149 Administration 792,748 914,982 648,239 910,582 1,011,135 110.5% 111.0%
223 Animal Control 126,445 180,015 122,937 180,015 233,796 129.9% 129.9%
626 Licensing 140,311 182,378 131,691 184,244 181,783 99.7% 98.7%
Total Expenditures $1,164,991 $1,389,046 $988,428 $1,387,162 $1,537,371 110.7% 110.8%
10 - Community & Economic Development • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $680,295 $765,814 $564,500 $769,176 $848,486 110.8% 55.2%
200 Personnel Benefits 243,777 302,156 208,846 302,156 321,795 106.5% 20.9%
Sub -Total Salaries & Benefits 924,072 1,067,970 773,346 1,071,332 1,170,281 109.6% 76.1%
300 Supplies 31,784 37,231 20,759 31,361 31,361 84.2% 2.0%
400 Other Services/Charges 194,039 268,250 182,225 268,875 321,782 120.0% 20.9%
900 Intfnd Pymt f/Svcs 15,096 15,595 12,097 15,595 13,947 89.4% 0.9%
Total Expenditures $1,164,991 $1,389,046 $988,427 $1,387,163 $1,537,371 110.7% 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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $46,931 $47,278 $35,025 $47,278 $47,625 100.7% 100.7%
120 Overtime 25 500 0 250 500 100.0% 200.0%
130 Special Pay 0 0 600 600 0 n/a 0.0%
Total 46,956 47,778 35,625 48,128 48,125 100.7% 100.0%
200 Personnel Benefits
200 Personnel Benefits 21,688 24,193 17,833 24,193 22,066 91.2% 91.2%
280 Clothing &Misc 150 150 54 150 150 100.0% 100.0%
Total 21,838 24,343 17,887 24,343 22,216 91.3% 91.3%
300 Supplie s
310 Office/Oper Supplies 540 500 228 500 500 100.0% 100.0%
320 Fuel Consumed 3,346 3,500 2,867 3,500 3,500 100.0% 100.0%
Total 3,886 4,000 3,095 4,000 4,000 100.0% 100.0%
400 Other Services/Charges
420 Communications 1,843 2,133 1,591 2,433 2,787 130.7% 114.5%
480 Repairs/Maintenance 0 300 0 300 300 100.0% 100.0%
Total 1,843 2,433 1,591 2,733 3,087 126.9% 113.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 1,516 1,516 1,138 1,516 1,516 100.0% 100.0%
960 Interfund Ins Svcs 1,497 1,601 1,601 1,601 1,714 107.1% 107.1%
Total 3,013 3,117 2,739 3,117 3,230 103.6% 103.6%
Total Expenditures - SU 103 $77,536 $81,671 $60,937 $82,321 $80,658 98.8% 98.0%
2014 Adopted Budget • Community & Economic Development -11
Service Unit 141- Structures Safety
REVENUE SOURCES - SU 141
2013 2014
2012 Amended Proposed
Code Administration Revenue Actual Budget Budget
Building Permits $628,276 $530,000 $530,000
Fire Permits 24,108 24,000 24,000
Mechanical Permits 52,759 45,000 45,000
Plumbing Permits 79,248 65,000 65,000
Sign Permits 14,355 8,000 8,000
Plan Review Fees 361,587 300,000 300,000
Total $1,160,333 $972,000 $972,000
SU -141 Structures Safety
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
320 Licenses and Permits $799,134 $651,000 $485,765 $672,000 $672,000 103.2% 100.0%
340 Chrgs f/Goods & Svcs 361,587 300,000 205,505 300,000 300,000 100.0% 100.0%
Total $1,160,721 $951,000 $691,270 $972,000 $972,000 102.2% 100.0%
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 and conditions. The abatement expenses include items
such as: title reports, contractor cleanup costs and County Auditor filing fees. 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.
The abatement cost collection has been received on an irregular basis due to the property owners'
lack of willingness or inability to pay. 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 payment plan with the property owner, a lien on the property, and / or place the
cleanup costs on the property's tax rolls as a tax lien. If the property owner does not voluntarily
pay the funds due and owing for administrative and clean up fees, then the City will be reimbursed
when the property is sold, or the property taxes are paid.
The Code Administration Division continues to be proactive to address the City Council's focus on
improving neighborhood conditions and quality of life. This allows Code Compliance Officers to
12 - Community & Economic Development • 2014 Adopted Budget
focus on selected areas to actively review properties for nuisance or land use violations. In
addition, the Code Compliance Officers will continue to address the citizen complaints received on
the Code Compliance Hotline, by email, or from the fillable form on the Code Compliance
webpage. Also, in 2014 two more Code Compliance Officers will be added to Code Administration
to sweep city corridors and assist in addressing nuisance violations.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -145 Dang Bldg Rep & Demo Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
490 Miscellaneous $27,951 $30,000 $24,624 $30,000 $30,000 100.0% 100.0%
Revenues
310 Taxes $24,707 $15,000 $23,293 $29,000 $25,000 166.7% 86.2%
340 Chrgs f/Goods & Svcs 10,553 10,000 4,118 10,000 10,000 100.0% 100.0%
Total Revenues - SU 145 $35,260 $25,000 $27,411 $39,000 $35,000 140.0% 89.7%
Service Unit 149 - Code Administration
Through the end of September 2013, 813 Building Permits were issued with a construction
valuation of $73,054,345, compared to the same time period in 2012 when 902 building permits
were issued with a construction valuation of $61,797,594.
The 149 Service Unit includes the expenditure accounts for several staff subgroups within the
division, which include Code Inspectors, Plans Examiners, Code Compliance Officers, supervisors,
and a portion of management expenditures. In 2014, a new Permit Project Coordinator will
coordinate all construction projects with other divisions, which will help expedite the permit
issuing process. Also, as mentioned previously, two additional code compliance officers will be
included in the 2014 budget.
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.
2014 Adopted Budget • Community & Economic Development —13
SU -149 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $518,367 $585,563 $424,071 $579,063 $662,806 113.2% 114.5%
120 Overtime 1,764 0 68 75 0 n/a 0.0%
130 Special Pay 3 327 6,527 6,610 158 48.3% 2.4%
140 Retire/Term Ca shout 9,618 0 1,287 1,287 3,000 n/a 233.1%
Total 529,752 585,890 431,953 587,035 665,964 113.7% 113.4%
200 Personnel Benefits 185,526 228,782 156,191 228,782 253,694 110.9% 110.9%
300 Supplies
310 Office/Oper Supplies 13,294 9,361 7,231 9,361 9,361 100.0% 100.0%
320 Fuel Consumed 10,277 17,870 8,086 12,000 12,000 67.2% 100.0%
340 Items Pchsd f/Resale 50 500 38 500 500 100.0% 100.0%
350 Small Tools & Equip 4,245 5,500 2,309 5,500 5,500 100.0% 100.0%
Total 27,866 33,231 17,664 27,361 27,361 82.3% 100.0%
400 Other Services/Charges
410 Professional Services 0 3,000 5,881 8,000 6,000 200.0% 75.0%
420 Communications 26,291 32,602 17,582 29,856 24,599 75.5% 82.4%
430 Trans/Training 30 1,000 177 1,000 7,000 700.0% 700.0%
480 Repairs/Maintenance 3,425 4,300 2,732 4,300 4,300 100.0% 100.0%
490 Miscellaneous 7,775 13,700 6,701 11,771 11,500 83.9% 97.7%
Total 37,521 54,602 33,073 54,927 53,399 97.8% 97.2%
950 Interfund Opt Rent/Ls 12,083 12,478 9,358 12,478 10,717 85.9% 85.9%
Total Expenditures - SU 149 $792,748 $914,983 $648,239 $910,583 $1,011,135 110.5% 111.0%
Revenues
340 Chrgs f/Goods & Svcs $56,709 $38,630 $30,136 $58,380 $58,380 151.1% 100.0%
Service Unit 223 - Animal Control
See Service Unit 103 regarding Animal Control salaries and wages.
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.
REVENUE SOURCES - SU 223
2013 2014
2012 Amended Proposed
Animal Control Revenue Actual Budget Budget
Dog Licenses Issued $21,182 $24,000 $24,000
Dog Impound Fines 2,250 2,000 2,000
Total $23,432 $26,000 $26,000
14 - Community & Economic Development • 2014 Adopted Budget
SU - 223 Animal Control
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
300 Supplies
310 Office/Oper Supplies $33 $0 $0 $0 $0 n/a n/a
400 Other Services/Charges
410 Professional Services 126,412 180,015 122,890 180,015 233,796 129.9% 129.9%
420 Communications 0 0 47 0 0 n/a n/a
Total 126,412 180,015 122,937 180,015 233,796 129.9% 129.9%
Total Expenditures - SU 223 $126,445 $180,015 $122,937 $180,015 $233,796 129.9% 129.9%
Revenues
320 Licenses And Permits $21,182 $24,000 $22,185 $24,000 $24,000 100.0% 100.0%
340 Chrgs f/Goods & Svcs 2,250 2,000 1,588 2,000 2,000 100.0% 100.0%
350 Fines &Forfeits 0 0 232 0 0 n/a n/a
Total Revenues - SU 223 $23,432 $26,000 $24,005 $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.
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
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, Side Sewer Installer, and other specialty licenses as required in the Yakima Municipal
Code, and acts as the information center for the Codes Division. The Service Unit also provides
administrative support for the Code Inspectors, Animal Control Officers, Code Compliance
Officers, the Community Review Board and Board of Appeals, as well as acting as the City's
Complaint Center.
The Codes Division also administers the City of Yakima Business Licenses but it is a General Fund
revenue not intended to support their operations, and therefore not included in this narrative.
2014 Adopted Budget • Community & Economic Development —15
Account 130 Special Pay - The areas that require special pay frequently are bilingual services
provided by staff.
REVENUE SOURCES - SU 626
2013 2014
2012 Amended Proposed
Actual Budget Budget
Regulatory Licenses $23,850 $23,000 $24,000
Amusement Devices 2,711 6,000 3,200
Penalties on Business Licenses 6,525 4,500 6,000
Total $33,086 $33,500 $33,200
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 626 Licensing Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $103,564 $131,894 $94,995 $131,894 $134,275 101.8% 101.8%
120 Overtime 22 0 0 0 0 n/a n/a
130 Special Pay 0 253 1,901 2,093 122 48.2% 5.8%
140 Retire/Term Ca shout 0 0 26 26 0 n/a 0.0%
Total 103,586 132,147 96,922 134,013 134,397 101.7% 100.3%
200 Personnel Benefits 36,414 49,031 34,768 49,031 45,885 93.6% 93.6%
400 Other Services/Charges
430 Trans/Training 0 200 0 200 500 250.0% 250.0%
490 Miscellaneous 312 1,000 0 1,000 1,000 100.0% 100.0%
Total 312 1,200 0 1,200 1,500 125.0% 125.0%
Total Expenditures - SU 626 $140,312 $182,378 $131,690 $184,244 $181,782 99.7% 98.7%
Revenues
320 Licenses And Permits $33,038 $27,700 $27,342 $33,500 $33,200 119.9% 99.1%
340 Chrgs f/Goods & Svcs 233 500 116 200 200 40.0% 100.0%
Total Revenues - SU 626 $33,271 $28,200 $27,458 $33,700 $33,400 118.4% 99.1%
16 - Community & Economic Development • 2014 Adopted Budget
COMMUNITY DEVELOPMENT
2014 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 essential building rehabilitation, maintenance, and
custodial services for City Hall, YPAL (Yakima Police Athletic League), Y -PAC (Yakima Public
Affairs Channel), MiCare Clinic and the Southeast Community Center.
Primary services provided by this division include:
Provide a clean, orderly and safe environment for the public and staff.
Maintain appropriate service and repair records.
Research, purchase and inventory equipment parts, chemicals and supplies.
Perform construction, alteration, preparation, painting and repair to structures
Construction of cabinets, tables, shelves and other types of furniture.
Repairs to heating, ventilation systems, air conditioning/refrigeration systems and
equipment.
Troubleshooting, repair and maintenance of electrical distribution systems.
Supply repair and maintenance of lockable hardware such as doors, automatic electric
doors, windows, and card key systems to ensure safety of facilities; maintain records on
keys made and issued and lock replacements.
Supervision and maintenance of City Hall security video system.
Maintenance and repair of plumbing and heating fixtures and components, piping of
various size and type.
Inspection, repair, or replacement of pumps, valves and boiler systems.
Assist in the specifications for repairs and new construction.
Completed Projects - 2013
The City contracted with Traho Architects for design assistance and to develop a scope of
work to update the City Hall lobby, Council Chambers, stairwells and exterior awnings.
The vinyl flooring in both restrooms and one damaged toilet was replaced at Y -PAC.
Added WWTP to the City security system. Two intercom units were added to operate the
West vehicle gate in two separate office locations.
Developed a partnership agreement with OIC to completely update/remodel 5 restrooms for
the Southeast Community Center (SECC) to current code standards.
Assisted with MiCare Clinic building modifications; installed new alarm and smoke
detector system, completed work orders as needed, delivered and installed freight as
required. Provided daily janitorial service and support.
Constructed YPD evidence storage on the 3rd floor of City Hall; power circuits for lights and
outlets, a security card reader door lock and smoke alarms. Roof access windows were
2014 Adopted Budget • Community & Economic Development —17
secured with steel mesh grills. The complete area was prepared, cleaned and painted. Steel
shelves were assembled for maximum space usage.
Updates to the City Hall parking lot were completed this year; including new signage,
parking stops and restriping.
2014 Initiatives:
Implement the design and scope of work developed by Traho Architects and Staff in 2013
for the City Hall update. The Scope of Work will be limited to City Hall lobby, Council
Chambers, stairwells and exterior awnings due to budget constraints and much of this
"face-lift" will be performed by City staff.
Expand area covered by the emergency generator in City Hall building.
Address, define, oversee and perform remodel work at the Y -Pal center within the allocated
budget.
The service unit in this division is:
Service Unit 633 — Facility Maintenance
AUTHORIZED PERSONNEL
2013 2014
Class 2012 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).
BUDGET SUMMARY
Dept 051 City Hall Maintenance (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
633 Facility Maintenance $320,121 $372,923 $290,090 $361,918 $407,885 109.4% 112.7%
18 — Community & Economic Development • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $73,134 $98,288 $72,641 $99,468 $117,730 119.8% 28.9%
200 Personnel Benefits 25,792 28,781 22,755 28,781 31,876 110.8% 7.8%
Sub -Total Salaries & Benefits 98,926 127,069 95,396 128,249 149,606 117.7% 36.7%
300 Supplies 18,123 18,293 10,519 18,293 18,280 99.9% 4.5%
400 Other Services/Charges 102,616 119,390 76,228 107,205 123,326 103.3% 30.2%
900 Intfnd Pymt f/Svcs 100,456 108,172 107,947 108,172 116,672 107.9% 28.6%
Total Expenditures $320,121 $372,924 $290,090 $361,919 $407,884 109.4% 100.0%
EXPLANATORY NARRATIVES
Service Unit 633 - Facility Maintenance
The function of this service unit is to provide centralized building rehabilitation and maintenance
for City Hall, Law and Justice Center, YPAL and Y -PAC.
Account 110 Salaries and Wages - 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 2012 utility charges, as
well as the 2013 and 2014 budgets. The utility charges can change from year to year as a result of
weather and rate changes.
UTILITY CHARGES
2013 2014
2012 Amended Proposed
Utility Accounts Actual Budget Budget
Pacific Power $69,183 $66,673 $70,000
Natural Gas 9,471 19,616 15,000
Water, Wastewater, Refuse & Stormwater 6,087 15,467 9,812
Total Utility Charges $84,741 $101,756 $94,812
2014 Adopted Budget • Community & Economic Development -19
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 633 Facility Maintenance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $71,396 $95,289 $69,619 $95,289 $114,824 120.5% 120.5%
120 Overtime 1,444 2,500 1,570 2,500 2,500 100.0% 100.0%
130 Special Pay 294 498 1,452 1,678 406 81.5% 24.2%
Total 73,134 98,287 72,641 99,467 117,730 119.8% 118.4%
200 Personnel Benefits 25,792 28,781 22,755 28,781 31,876 110.8% 110.8%
300 Supplies
310 Office/Oper Supplies 16,123 15,880 9,322 15,880 15,880 100.0% 100.0%
320 Fuel Consumed 292 413 362 413 400 96.9% 96.9%
350 Small Tools & Equip 1,708 2,000 835 2,000 2,000 100.0% 100.0%
Total 18,123 18,293 10,519 18,293 18,280 99.9% 99.9%
400 Other Services/Charges
410 Professional Services 759 1,000 0 1,000 1,000 100.0% 100.0%
420 Communications 2,535 3,168 1,928 3,168 2,049 64.7% 64.7%
430 Trans/Training 0 465 0 465 465 100.0% 100.0%
470 Public Utility Services 84,742 101,757 63,838 89,571 94,812 93.2% 105.9%
480 Repairs/Maintenance 13,591 12,000 10,284 12,000 24,000 200.0% 200.0%
490 Miscellaneous 990 1,000 178 1,000 1,000 100.0% 100.0%
Total 102,617 119,390 76,228 107,204 123,326 103.3% 115.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 199 897 672 897 1,888 210.5% 210.5%
960 Interfund Ins Svcs 100,257 107,275 107,275 107,275 114,784 107.0% 107.0%
Total 100,456 108,172 107,947 108,172 116,672 107.9% 107.9%
Total Expenditures - SU 633 $320,122 $372,923 $290,090 $361,917 $407,884 109.4% 112.7%
20 - Community & Economic Development • 2014 Adopted Budget
COMMUNITY DEVELOPMENT
2014 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.
2014 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 2014. 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 2014 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
at times to pay some of these costs from non-federal sources.
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
2014 Adopted Budget • Community & Economic Development - 21
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 2014, which is the last year of the five-
year Consolidated Plan. The Annual Action Plan 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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Waiting List (families applying for assistance to rehabilitate their
property or purchase their first home.)
123
114
109
Community Service Programs (Youth Programs) — Contracts
1
1
1
Neighborhood Cleanup/Improvement — Sites
1788
1832
1600
Paint Program — Homes (1)
21
26
25
Economic Development — Jobs Created
0
5
5
Public Facilities — Facilities
0
0
0
Infrastructure (Side Sewers, Water lines, etc) — Households Assisted
3,533
2,154
2,500
Paint -Out -Graffiti — Hours
5,475
10,912
10,000
Paint -Out -Graffiti — Locations
85
90
106
Elderly / Disabled Rehab Program — Homes
21
26
25
Lead Based Paint Clearance — Properties
123
114
109
Volunteer Hours for all Programs — Hours (1)
10,045
9,500
9,500
22 - Community & Economic Development • 2014 Adopted Budget
CDBG Fair Housing Counseling
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Landlord/Tenant Referrals and Housing Information (Calls/walk-ins)
7,672
7,500
2,500
HOME Program
First Time Home Ownership Subsidy — Families
2
5
5
Special Needs Housing, in Partnership with CHDO — Units
2
5
2
New Construction, in Partnership with CHDO — Homes
2
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 Americorp, 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
2013 2014
Class 2012 Amended Proposed
Code Position Title Actual Budget Budget
1253 Neighborhood Development Svc Manager 1.00 1.00 1.00
5121 Housing Rehabilitation Assistant (l) 1.00 1.00 2.00
5123 Neighborhood Development Rehab Spec (2) 1.00 0.00 0.00
5130 Home Remodeling Technician 1.00 1.00 1.00
5151 Housing Loan Specialist 0.75 1.00 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 7.00 8.00
(1) Mid -year 2013 a Housing Rehabilitation Assistant (Graffiti Specialist) position was created. This person occupying
this position is filling in as the Housing Rehabilitation Assistant and will continue to do so into 2014. This position is
currently funded out of the General fund and not ONDS grant funds
(2) In 2013, the Neighborhood Development Rehab Specialist was deleted due to budget constraints.
2014 Adopted Budget • Community & Economic Development — 23
BUDGET SUMMARY
Dept 124 Comm Development (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
331 CDBG Programs $1,000,171 $1,583,243 $816,482 $1,461,582 $709,013 44.8% 48.5%
332 Homeownership -Hope 3 35,089 34,700 29,480 30,480 30,480 87.8% 100.0%
333 Housing Counseling 39,247 51,540 34,988 46,584 51,822 100.5% 111.2%
334 Graffiti Abatement 34,967 52,187 31,323 75,348 46,664 89.4% 61.9%
337 Horne Program 925,080 642,573 417,160 597,289 726,486 113.1% 121.6%
339 Administration 211,289 186,981 131,899 201,776 199,974 106.9% 99.1%
340 Non -Federal Programs 12,902 13,500 768 2,475 2,500 18.5% 101.0%
Total Expenditures $2,258,745 $2,564,724 $1,462,100 $2,415,534 $1,766,939 68.9% 73.1%
Revenue Summary By Service Unit
330 Housing Development $1,084,771 $1,785,595 $463,252 $1,432,243 $926,099 51.9% 64.7%
337 Home Program 982,205 640,246 775,055 907,128 729,164 113.9% 80.4%
340 Non -Federal Programs 5,627 4,500 2,768 2,475 2,500 55.6% 101.0%
699 General Revenues 109,517 108,400 66,124 106,400 106,400 98.2% 100.0%
Total Revenues $2,182,120 $2,538,741 $1,307,199 $2,448,246 $1,764,163 69.5% 72.1%
Fund Balance
Beginning Balance $269,747 $643,198 $193,121 $193,121 $225,833 35.1% 116.9%
Revenues Less Expenditures -76,625 -25,983 -154,900 32,712 -2,775 10.7% -8.5%
Ending Balance $193,122 $617,215 $38,221 $225,833 $223,058 36.1% 98.8%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $368,570 $363,757 $268,516 $361,305 $371,311 102.1% 21.0%
200 Personnel Benefits 138,853 154,057 113,502 159,402 144,003 93.5% 8.1%
Sub -Total Salaries & Benefits 507,423 517,814 382,018 520,707 515,314 99.5% 29.2%
300 Supplies 24,878 27,600 17,205 68,167 36,893 133.7% 2.1%
400 Other Services/Charges 1,696,443 2,002,096 1,046,967 1,809,447 1,200,151 59.9% 67.9%
900 Intfnd Pymt f/Svcs 30,000 17,214 15,909 17,214 14,580 84.7% 0.8%
Total Expenditures $2,258,744 $2,564,724 $1,462,099 $2,415,535 $1,766,938 68.9% 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.
24 - Community & Economic Development • 2014 Adopted Budget
SALARY DISTRIBUTION - NEIGHBORHOOD DEVELOPMENT FUND: 100 AND 200 OBJECTS
2013 2014
2012 Year -End Proposed
Service Unit Actual Estimate Budget
331 CDBG Program Delivery Costs $229,507 $214,678 $206,442
332 Homeownership - HOPE 3 Delivery Costs 11,068 0 0
333 Fair Housing Counseling Delivery Costs 36,270 43,083 47,621
334 Paint -Out -Graffiti Program Delivery Costs 27,381 28,849 29,164
337 HOME Program Delivery Costs 75,836 106,690 102,023
339 CDBG Administration Costs 127,360 127,406 130,064
Total $507,422 $520,706 $515,314
In 2012 and for the most part of 2013 the Housing Loan Specialist was under filled with a
Department Assistance II position. In November of 2013 this position was opened, filled, and
dollars were allocated for the remainder of 2013 and budgeted for 2014.
2014 CDBG ESTIMATED EXPENDITURES
(Does Not Include Any Carry Forward Dollars)
Public Input Recommendations
HUD Programs (CDBG)
2014 2014
2014 Program Total
Program Delivery 2014 Estimated
Expenses Expenses Admin Expenses
CDBG Single Family Rehabilitation 570.202(b)
Senior/Disabled Rehabilitation $193,671 $205,242 $0 $398,913
Community/Public Services 570.201(e)
Paint -Out -Graffiti (per HUD) 17,500 29,164 - 46,664
Fair Housing Counseling 570.201(k) 4,200 47,622 - 51,822
Senior/Disabled Energy Assistance Program 10,000 - - 10,000
Total 225,371 282,028 507,399
Public Facilities 570.201(c) 5,000 - - 5,000
Southeast Community Center/Miller Park Activity
Center (or other public facilities in the neighborhood)
Public Infrastructure
Total 5,000 - - 5,000
Community Based Development Organization (CBDO) 75,000 - - 75,000
Code Compliance 570.202(c) 178,000 - - 178,000
Economic Development 570.203(b) 50,000 - - 50,000
Administrative CDBG Costs 570.206 - - 203,850 203,850
Grand Estimated Totals for Year 201411 $533,371 $282,028 $203,850 $1,019,249
(1) Entitlement is estimated, as Congress has not yet approved the national HUD budget for 2014. Program Income is
estimated since the figure is unknown until the money is received, throughout the year in 2014. Appropriate
adjustments will be made, if needed, when HUD awards are received. Carry forward from 2013 will be encumbered
when amount is known in spring 2014.
2014 Adopted Budget • Community & Economic Development - 25
2014 CDBG ESTIMATED REVENUE
Account Number and Description 2014
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
2014 Estimated CDBG Revenues
$912,849
6,410
100,000
$1,019,259
Any 2013 carry forward dollars will be accounted for in the 2014 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)
2013
2012 Amended
SU - 330 Housing Development Actual Budget
(3)
2013
Actual
09/30/13
(4)
2013
Estimated
Year -End
(5)
2014
Projected
Budget
(6) (7)
%Chng % Chng
from from
2to5 4to5
Revenues
330 Intergov't Revenues
360 Miscellaneous Revenues
380 Nonrevenues
Total Revenues - SU 330
$1,062,905 $1,762,195 $452,720 $1,418,993 $912,849 51.8% 64.3%
6,331 6,400 3,804 4,800 4,800 75.0% 100.0%
15,535 17,000 6,728 8,450 8,450 49.7% 100.0%
$1,084,771 $1,785,595 $463,252 $1,432,243 $926,099 51.9% 64.7%
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 2014 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 2014. Any current grant funds unspent at the
end of 2013 will be included in the encumbrance appropriation for 2014. The following chart
describes this account in detail for 2014.
26 — Community & Economic Development • 2014 Adopted Budget
CDBG # Program
PROFESSIONAL SERVICES - SU 331
Consolidated
Plan
2014
Program
0000.41E Community Service $10,000
CBDO.41 Community Based Development Organization (CBDO) 75,000
0000.48T Economic Development 50,000
0000.48U Public Facilities 5,000
HS02.48E Elderly / Disabled Rehabilitation 184,571
0000.41C Code Compliance Services 178,000
Total of Account 400 Other Services and Charges (1) $502,571
(1) All numbers are estimates based on the projection of "new" CDBG grant funds. In addition, what money remains unspent
at the end of 2013 in a line item is carried forward into the following year, 2014. 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
2014 Estimated Budget they are found under the category of Community / Public Service.
Some of these accounts will be increased with the 2014 encumbrance appropriation if there are
dollars to carry forward.
SU - 331 CDBG Programs
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $161,332 $139,923 $111,136 $137,529 $143,140 102.3% 104.1%
120 Overtime 0 500 0 200 500 100.0% 250.0%
130 Special Pay 583 1,209 2,337 2,509 1,077 89.1% 42.9%
140 Retire/Term Ca shout 0 0 479 0 0 n/a n/a
Total 161,915 141,632 113,952 140,238 144,717 102.2% 103.2%
200 Personnel Benefits 67,593 66,832 53,032 74,441 61,724 92.4% 82.9%
400 Other Services/Charges
410 Professional Services 248,622 274,848 186,115 274,848 263,000 95.7% 95.7%
480 Repairs/Maintenance 522,040 1,099,931 463,383 972,056 239,571 21.8% 24.6%
Total 770,662 1,374,779 649,498 1,246,904 502,571 36.6% 40.3%
Total Expenditures - SU 331 $1,000,170 $1,583,243 $816,482 $1,461,583 $709,012 44.8% 48.5%
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. In 2014 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 2014.
2014 Adopted Budget • Community & Economic Development - 27
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 332 Homeownership -Hope 3 Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $8,495 $0 $0 $0 $0 n/a n/a
130 Special Pay 2 0 0 0 0 n/a n/a
Total 8,497 0 0 0 0 n/a n/a
200 Personnel Benefits 2,572 0 0 0 0 n/a n/a
400 Other Services/Charges
410 Professional Services 14,287 12,800 10,755 14,480 14,480 113.1% 100.0%
480 Repairs/Maintenance 9,734 21,900 18,725 16,000 16,000 73.1% 100.0%
Total 24,021 34,700 29,480 30,480 30,480 87.8% 100.0%
Total Expenditures - SU 332 $35,090 $34,700 $29,480 $30,480 $30,480 87.8% 100.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 333 Housing Counseling Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $25,761 $33,276 $21,106 $27,920 $32,376 97.3% 116.0%
120 Overtime 0 100 0 100 100 100.0% 100.0%
130 Special Pay 610 782 863 1,074 952 121.7% 88.6%
Total 26,371 34,158 21,969 29,094 33,428 97.9% 114.9%
200 Personnel Benefits 9,899 14,382 9,691 13,989 14,194 98.7% 101.5%
420 Communications 2,977 3,000 3,328 3,500 4,200 140.0% 120.0%
Total Expenditures - SU 333 $39,247 $51,540 $34,988 $46,583 $51,822 100.5% 111.2%
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 -
28 - Community & Economic Development • 2014 Adopted Budget
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 -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.
SU - 334 Graffiti Abatement
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $19,599 $27,994 $14,257 $18,287 $20,461 73.1% 111.9%
130 Special Pay 145 145 349 385 93 64.1% 24.2%
140 Retire/Term Ca shout 0 0 320 0 0 n/a n/a
Total 19,744 28,139 14,926 18,672 20,554 73.0% 110.1%
200 Personnel Benefits 7,637 12,047 6,699 10,177 8,610 71.5% 84.6%
300 Supplies
310 Office/Oper Supplies 3,057 5,000 3,628 34,500 7,500 150.0% 21.7%
320 Fuel Consumed 4,529 6,000 4,155 8,000 6,000 100.0% 75.0%
350 Small Tools & Equip 0 1,000 1,915 4,000 4,000 400.0% 100.0%
Total 7,586 12,000 9,698 46,500 17,500 145.8% 37.6%
Total Expenditures - SU 334 $34,967 $52,186 $31,323 $75,349 $46,664 89.4% 61.9%
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
and homebuyer assistance. While lacking the flexibility of the Block Grant program, the HOME
program has provided valuable services to hundreds of families here in Yakima. By combining
both programs under one strategy, the City of Yakima has provided a diversified approach to
helping the many local residents these programs serve.
The HOME program can provide a variety of assistance to help meet affordable housing needs.
The Yakima City Council has chosen to concentrate its investment of HOME funds (with the
exception of assistance through nonprofits such as CHDO's) exclusively for home ownership
activities.
Community Housing Development Organizations (CHDO's) are, by law, entitled to a minimum of
15% of annual HOME entitlement funds. In Yakima in recent years, these funds have assisted
Habitat for Humanity, OIC of Washington, Next Step Housing, and others with a broad spectrum
of affordable housing projects. Each CHDO application is considered by the Council on a case-by-
case basis and funding decisions are made based on the community benefit of each.
2014 Adopted Budget • Community & Economic Development - 29
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
was completed in 2013, homeownership assistance in the form of First Time Home buyer subsidy
assistance could carry through into 2014 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.
2014 HOME ESTIMATED REVENUES
Account Number and Description 2014
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:
2014 HOME ESTIMATED EXPENDITURES
All activity is eligible under 92.205(A)(1)
$401,164
13,000
315,000
$729,164
Program 2014 Total
Program Delivery 2014 Estimated
Home Project Categories Expenses Expenses Admin Expenses
Community Housing Development Organization $60,175 $16,000 $0 $76,175
(CHDO: HUD requirement, minimum of 15% of 2014
HOME Entitlement)
New Construction 464,289 15,874 - 480,073
Administrative HOME Costs - - 72,916 72,916
First Time Homebuyers 100,000 - 100,000
Grand Estimated Total Expenses for Year 2014 $624,464 $31,784 $72,916 $729,164
(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 2014.
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 Auditor, in order to 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.
30 — Community & Economic Development • 2014 Adopted Budget
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
2013 that will be carried forward in 2014.
Revenues consist of the contract collection of loans, any payoffs, and interest accrued.
SU - 337 Home Program
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages
130 Special Pay
140 Retire/Term Cashout
Total
200 Pe rs onne 1 Be ne fits
480 Repairs/Maintenance
Total Expenditures - SU 337
Revenues
330 Intergov't Revenue s
360 Miscellaneous Revenues
380 Nonrevenues
Total Revenues - SU 337
$56,707 $73,722 $49,422 $76,687 $75,472 102.4% 98.4%
484 721 1,534 1,697 661 91.7% 39.0%
114 0 0 0 0 n/a n/a
57,305 74,443 50,956 78,384 76,133 102.3% 97.1%
18,531 28,306 19,043 28,306 25,890 91.5% 91.5%
849,245 539,824 347,162 490,599 624,464 115.7% 127.3%
$925,081 $642,573 $417,161 $597,289 $726,487 113.1% 121.6%
$849,683 $582,246 $209,900 $208,338 $401,164 68.9% 192.6%
16,342 13,000 11,027 13,000 13,000 100.0% 100.0%
116,179 45,000 554,128 685,790 315,000 700.0% 45.9%
$982,204 $640,246 $775,055 $907,128 $729,164 113.9% 80.4%
Service Unit 339 - CDBG Administration
The purpose of this service unit is to plan, direct, administer and support the operations of the
department.
Account 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.
2014 Adopted Budget • Community & Economic Development - 31
SU - 339 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $93,336 $84,065 $64,750 $92,665 $94,933 112.9% 102.4%
130 Special Pay 1,403 1,320 1,963 2,252 1,546 117.1% 68.7%
Total 94,739 85,385 66,713 94,917 96,479 113.0% 101.6%
200 Personnel Benefits 32,621 32,489 25,038 32,489 33,585 103.4% 103.4%
300 Supplies
310 Office/Oper Supplies 6,167 5,100 2,481 12,000 9,340 183.1% 77.8%
320 Fuel Consumed 2,898 4,000 965 3,000 3,000 75.0% 100.0%
350 Small Tools & Equip 8,227 6,500 4,060 6,667 7,053 108.5% 105.8%
Total 17,292 15,600 7,506 21,667 19,393 124.3% 89.5%
400 Other Services/Charges
410 Professional Services 1,362 2,000 615 500 500 25.0% 100.0%
420 Communications 6,898 6,534 6,446 9,800 9,560 146.3% 97.6%
430 Trans/Training 883 1,000 137 2,500 2,500 250.0% 100.0%
440 Advertising 2,235 3,000 1,304 2,000 2,000 66.7% 100.0%
470 Public Utility Services 7,033 7,639 5,690 7,389 8,076 105.7% 109.3%
480 Repairs/Maintenance 1,174 1,000 1,043 2,000 2,000 200.0% 100.0%
490 Miscellaneous 17,051 15,120 1,497 11,300 11,300 74.7% 100.0%
Total 36,636 36,293 16,732 35,489 35,936 99.0% 101.3%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 10,000 5,214 3,909 5,214 2,580 49.5% 49.5%
960 Interfund Ins Svcs 20,000 12,000 12,000 12,000 12,000 100.0% 100.0%
Total 30,000 17,214 15,909 17,214 14,580 84.7% 84.7%
Total Expenditures - SU 339 $211,288 $186,981 $131,898 $201,776 $199,973 106.9% 99.1%
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.
Revenues consist of contract collections of portfolio loans, payoffs, and interest accrued.
32 - Community & Economic Development • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 340 Non -Federal Programs Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services/Charges
480 Repairs/Maintenance $9,966 $11,900 $0 $1,875 $1,900 16.0% 101.3%
490 Miscellaneous 2,935 1,600 768 600 600 37.5% 100.0%
Total 12,901 13,500 768 2,475 2,500 18.5% 101.0%
Total Expenditures - SU 340 $12,901 $13,500 $768 $2,475 $2,500 18.5% 101.0%
Revenues
360 Miscellaneous Revenues $1,404 $1,500 $1,060 $1,000 $1,000 66.7% 100.0%
380 Nonrevenues 4,223 3,000 1,708 1,475 1,500 50.0% 101.7%
Total Revenues - SU 340 $5,627 $4,500 $2,768 $2,475 $2,500 55.6% 101.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
360 Miscellaneous Revenues
380 Nonrevenues
Total Revenues - SU 699
$269,747 $643,198 $193,121 $193,121 $225,833 35.1% 116.9%
8,979 8,400 4,812 6,400 6,400 76.2% 100.0%
100,537 100,000 61,313 100,000 100,000 100.0% 100.0%
$379,263 $751,598 $259,246 $299,521 $332,233 44.2% 110.9%
2014 Adopted Budget • Community & Economic Development - 33
34 — Community & Economic Development • 2014 Adopted Budget
Police
Department Fund
Police 031
Public Safety Communications 151
Police Grants 152
Law and Justice Capital 333
1
POLICE
2014 Budgeted Staffing Levels
D. RIZZI
Chief of Police
C. PERCIVAL
Crime Analyst
J. SCHNEIDER
Captain
184.0
UNIFORMED
DIVISION
0 + 15-25 Volunteers
Patrol Squads
Emergency Response
Reactive and Preventative
Patrol • Criminal & Traffic
Enforcement • Service
Response • K-9 Unit
Police Reserves
(Volunteer)
Patrol Support • Special
Details • Service Response
SWAT Team
Emergency Tactical
Intervention and Crisis
Negotiations
Traffic
Parking Enforcement
Transit
BUILDING
MAINTENANCE
1.00 Position
FLEET
MANAGEMENT
2.00 Position
PRISONER
DETENTION
14.00 Positions
Care and Custody of
Prisoners
Transportation
Courtroom Security
G. BELLES
Professional Standards
Internal Investigation
G. COPELAND R. LIGHT
Captain Captain
SPECIAL
OPERATIONS
38.00 Positions
Narcotics
Training
Training, Recruitment and
Testing
Pro Active
Emphasis Patrols
Community Services
Crime Prevention
PAL • CPAL
Volunteer Programs
Housing Authority
Crime Free Rental Housing
1 Gang Enforcement
GREAT Program
SRO's
SERVICES 1111
DIVISION
33.00 Positions
Support Services
Communications and
Records Management
Call Taking • Permits
TRU • Data Entry
Retention & Dissemination
IProperty
Inventory, Control and
Safekeeping of Evidence
and Found Property
\IL
VACANT
Public Safety Manager
FIRE DEPARTMENT
CRIMINAL
INVESTIGATION
21.00 Positions
Investigations
Person Crimes
Property Crimes
Arson
Special Assault
Identification
Fingerprint Comparison
Forensics
Evidence Collection wsi
Public Safety
Communications
21.00 Positions
Dispatch • 9-1-1 Call taking
Communications
Electronic Equipment
T. CROFT
Administrative
Assistant
ADMINISTRATIVE
SERVICES
9.00 Positions
Budget Analysis
Personnel Actions
Purchasing
Timekeeping
Accounting
Personnel Records
Clerical Support
Detectives Support
Training Support
Travel
Jail Billing / Budget
Electronic Home
Monitoring
PAL Center Support
CFRH
POLICE
2014 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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Part I Crimes Against Property Cleared
1,008
892
1,000
Part I Crimes Against Persons Cleared
1,054
1,216
1,300
Preventative Patrol
Service Requests Received
52,586
54,140
55,000
Traffic Accidents Reported
1,834
2,551
2,500
Officers Per 1,000 Population
1.58
1.62
1.62
UCR Part I Arrests a9
2,062
2,108
2,250
All Other Arrests (except Traffic)
12,867
9,506
10,500
Traffic Violations Cited
11,345
13,090
14,000
2014 Adopted Budget • Police —1
Police Support Services
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Commissioned Police Officers
143
149
149
Case Numbered Events Processed
54,015
53,747
54,000
Infraction Citations Processed
4,691
3,820
4,100
Property Received
15,207
10,155
12,000
Property Disposed
2,536
2,388
2,500
Events Requiring Services
69,018
69,905
71,000
Detention Services
Average Cost Per Prisoner Per Day (Yakima County DOC) (i)
n/a
83.88
83.88
Elec. Home Monitoring Avg. Cost Per Monitored Individual Per Day (3)
n/a
10.87
10.87
Parking Facilities
Parking Citations Issued
2,197
n/a
6,500
Unmetered Space Available - Downtown Business District
930
930
930
Spaces Available City Lots
410
410
410
(1) In April 2012, 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, 2014. 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
2013 2014
Class 2012 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 (l) 113.00 116.00 116.00
6122 Police Officer (Lateral) 5.00 5.00 5.00
6124 Police Sergeant 17.00 17.00 17.00
6126 Police Lieutenant (2) 5.00 5.00 6.00
6127 Police Captain 3.00 3.00 3.00
6212 Assistant Evidence Technician 1.00 1.00 1.00
6215 Community Services Officer(3) 0.00 2.00 2.00
6221 Corrections Officer 11.00 11.00 11.00
6235 Corrections Administrative Specialist (4) 1.00 0.00 0.00
6252 Police Services Specialist I 16.00 16.00 16.00
6253 Police Services Specialist II 4.00 4.00 4.00
6610 Parking Enforcement Officer (5) 1.00 1.00 2.00
8205 Police Fleet Specialist (6) 1.00 1.00 2.00
8541 Building Maintenance Specialist 1.00 1.00 1.00
2 -Police • 2014 Adopted Budget
2013 2014
Class 2012 Amended Proposed
Code Position Title Actual Budget Budget
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
Total Personnel (7) 188.00 192.00 195.00
(1) Council approved six additional Police Officer positions to be funded by Utility Tax increase in 2012, 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.
(2) One Lieutenant was added mid -year 2013 due to a change in the School Resource Officer contract. Part of this
position is funded through the Yakima School District.
(3) Two Community Services Officer (noncommissioned) positions were added in 2013.
(4) The Corrections Administrative Specialist position was eliminated in 2013, the duties of the position were assumed
by jail and administrative staff.
(5) Reinstated a Parking Enforcement Officer funded by increase in parking ticket revenue. (see policy issue)
(6) One Police Fleet Specialist was added to budget due to the assigned patrol vehicle program.
(7) 2.0 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
103 Crim Just Sls Tx .3% Inc $1,205,786 $1,145,618 $559,298 $1,141,118 $1,202,037 104.9% 105.3%
112 Investigation 2,327,450 3,058,631 1,792,072 2,550,598 3,575,851 116.9% 140.2%
113 Preventive Patrol 10,721,984 11,874,006 8,973,733 11,604,545 11,877,212 100.0% 102.3%
114 Police Support Services 1,274,543 1,328,368 1,038,503 1,336,224 1,308,861 98.5% 98.0%
115 Detention Services 1,523,802 1,515,754 1,105,984 1,508,560 1,579,384 104.2% 104.7%
117 Police Special Operations 2,982,099 2,778,527 1,824,301 2,761,650 1,709,679 61.5% 61.9%
119 Administration 3,893,303 3,630,476 2,834,562 3,718,105 4,201,611 115.7% 113.0%
323 Parking Facilities 128,168 102,065 65,203 89,536 149,019 146.0% 166.4%
633 Facility Maintenance 413,095 447,454 315,438 450,186 453,934 101.4% 100.8%
Total Expenditures $24,470,230 $25,880,899 $18,509,094 $25,160,522 $26,057,588 100.7% 103.6%
2014 Adopted Budget • Police - 3
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $14,577,387 $15,864,219 $11,507,265 $15,126,275 $16,383,196 103.3% 62.9%
200 Personnel Benefits 4,117,126 4,230,432 3,047,783 4,243,789 4,137,185 97.8% 15.9%
Sub -Total Salaries & Benefits 18,694,513 20,094,651 14,555,048 19,370,064 20,520,381 102.1% 78.8%
300 Supplies 988,503 960,417 708,719 924,417 879,000 91.5% 3.4%
400 Other Services/Charges 1,488,099 1,696,287 1,121,533 1,661,054 1,500,030 88.4% 5.8%
500 Intergovernmental Svcs 2,450,861 2,321,164 1,388,485 2,322,000 1,998,000 86.1% 7.7%
600 Capital Outlays 116,087 401,520 343,448 420,284 0 0.0% 0.0%
700 Debt Services 0 0 0 55,843 789,037 n/a 3.0%
900 Intfnd Pymt f/Svcs 732,168 406,860 391,860 406,860 371,140 91.2% 1.4%
Total Expenditures $24,470,231 $25,880,899 $18,509,093 $25,160,522 $26,057,588 100.7% 100.0%
EXPLANATORY NARRATIVE
Due to the implementation of the Take Home Vehicle Policy implemented in 2013, which included
the purchase of 74 new vehicles, the Yakima Police Department agreed to no increase in salary for
the 2014 budget year.
The personnel benefit accounts in the Police department include rate changes for the YPPA, which
included a medical contribution increase of 5.2% and a dental insurance increase of 1.3% for
employees, along with the normal roll -ups (i.e. percentage based benefits, such as social security
and pension contributions) related to wage adjustments. Changes for the Yakima Police
Correction's Sergeants included a medical contribution decrease of 8.1% and a dental insurance
increase of 4.9% for employees, along with the normal roll -ups. Workers' compensation and
unemployment insurance rates remained unchanged.
The impact of the budget increase for the 2014 budget from actual expenditures in 2012 and
estimated expenditures in2013 include the reinstatement of one parking enforcement officer and the
expansion of the downtown Bicycle/Foot patrol that will begin in March and extends through
October.
SALARY DISTRIBUTION (BY SERVICE UNIT)
2013 2013 2014 2013 2014
Service 2012 Amended Year End Proposed Budget Budget vs.
Unit Actual Budget Estimate Budget vs. 2013
103 $486,813 $499,967 $499,967 $507,635 1.5% 1.5%
112 1,651,100 2,214,740 1,733,000 2,652,583 19.8% 53.1%
113 6,762,453 7,824,153 5,601,233 8,354,707 6.8% 11.2%
114 840,576 846,246 856,246 851,384 .6% -.6%
115 775,157 779,772 743,922 783,875 .5% 5.4%
117 1,959,675 1,785,263 1,567,911 1,154,104 -35.3% -26.4%
119 432,517 373,612 487,000 475,096 27.2 -2.4%
323 55,841 51,105 51,105 80,209 57% 57%
633 84,021 85,038 85,038 85,315 .3% .3%
Total $13,048,153 $14,459,896 $11,625,422 $14,944,908 3.35% -19.6%
4 -Police • 2014 Adopted Budget
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.
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 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $486,813 $499,967 $371,549 $499,967 $507,635 101.5% 101.5%
120 Overtime 59,690 60,000 53,501 50,000 60,000 100.0% 120.0%
130 Special Pay 24,126 23,402 22,461 23,902 27,143 116.0% 113.6%
140 Retire/Term Ca shout 369 0 0 0 0 n/a n/a
Total 570,998 583,369 447,511 573,869 594,778 102.0% 103.6%
200 Personnel Benefits 133,749 128,373 99,474 128,373 120,761
300 Supplie s
310 Office/Oper Supplies 7,335 5,000 2,533 5,000 5,000 100.0% 100.0%
320 Fuel Consumed 0 60,000 0 40,000 40,000 66.7% 100.0%
350 Small Tools & Equip 5,641 5,000 904 5,000 5,000 100.0% 100.0%
Total 12,976 70,000 3,437 50,000 50,000 71.4% 100.0%
410 Professional Services 75 5,000 0 0 5,000 100.0% n/a
510 Intergov't Prof Svcs 479,692 350,000 0 380,000 422,000 120.6% 111.1%
960 Interfund Ins Svcs 8,296 8,877 8,877 8,877 9,498 107.0% 107.0%
Total Expenditures - SU 103 $1,205,786 $1,145,619 $559,299 $1,141,119 $1,202,037 104.9% 105.3%
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. This Service Unit is served with 34 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.
2014 Adopted Budget • Police - 5
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.
SU -112 Investigation
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $1,651,100 $2,214,740 $1,266,816 $1,733,000 $2,652,583 119.8% 153.1%
120 Overtime 114,185 100,000 96,231 110,000 100,000 100.0% 90.9%
130 Special Pay 85,074 128,057 71,263 97,000 126,423 98.7% 130.3%
140 Retire/Term Cashout 6,798 12,000 2,479 10,000 12,000 100.0% 120.0%
Total 1,857,157 2,454,797 1,436,789 1,950,000 2,891,006 117.8% 148.3%
200 Pe rs onne 1 Bene fits
200 Personnel Benefits 454,263 588,634 347,827 582,585 664,845 112.9% 114.1%
280 Clothing & Misc 112 0 12 13 0 n/a 0.0%
Total 454,375 588,634 347,839 582,598 664,845 112.9% 114.1%
400 Other Services/Charges
410 Professional Services 12,753 14,000 4,563 14,000 16,000 114.3% 114.3%
480 Repairs/Maintenance 3,165 1,200 2,880 4,000 4,000 333.3% 100.0%
Total 15,918 15,200 7,443 18,000 20,000 131.6% 111.1%
Total Expenditures - SU 112 $2,327,450 $3,058,631 $1,792,071 $2,550,598 $3,575,851 116.9% 140.2%
Revenues
320 Licenses And Permits $27,188 $17,000 $20,122 $26,000 $28,000 164.7% 107.7%
340 Chrgs f/Goods & Svcs 32,809 27,500 29,075 31,500 31,500 114.5% 100.0%
Total Revenues - SU 112 $59,997 $44,500 $49,197 $57,500 $59,500 133.7% 103.5%
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. There are 82
positions in this service unit. Due to the implementation of the assigned patrol vehicle program, a
second Fleet Maintenance Specialist position was added to this service unit to effectively oversee
the maintenance of the patrol vehicles.
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. During the summer of 2013, the Department implemented a
downtown bicycle patrol. Due to the success of this program, it will be expanded to a foot/bicycle
patrol in 2014. The program will begin in March and continue through October, and will be
supplemented with overtime.
6 -Police • 2014 Adopted Budget
Account 130 Special Pay - This account pays for negotiated premiums such as shift differential pay,
education incentive and bilingual pay.
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 - This account funds professional evaluations such as fit -for -duty
assessments.
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, the Washington State Traffic Safety Commission for
special emphasis overtime and safety equipment and the Central Washington State Fair.
SU -113 Preventive Patrol
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $6,762,453 $7,824,153 $5,601,233 $7,514,191 $8,354,707 106.8% 111.2%
120 Overtime 385,589 380,000 442,145 450,000 400,818 105.5% 89.1%
130 Special Pay 215,226 252,830 287,474 193,000 263,147 104.1% 136.3%
140 Retire/Term Ca shout 127,033 20,000 92,370 86,421 20,000 100.0% 23.1%
Total 7,490,301 8,476,983 6,423,222 8,243,612 9,038,672 106.6% 109.6%
200 Pe rs onne 1 Bene fits
200 Personnel Benefits 1,834,622 2,054,193 1,492,595 2,054,103 2,017,540 98.2% 98.2%
280 Clothing & Misc 215,373 136,030 91,832 136,030 133,000 97.8% 97.8%
Total 2,049,995 2,190,223 1,584,427 2,190,133 2,150,540 98.2% 98.2%
300 Supplies
310 Office/Oper Supplies 0 8,000 0 1,000 1,000 12.5% 100.0%
320 Fuel Consumed 406,260 350,000 294,040 340,000 340,000 97.1% 100.0%
350 Small Tools & Equip 158,290 91,280 92,747 99,280 51,000 55.9% 51.4%
Total 564,550 449,280 386,787 440,280 392,000 87.3% 89.0%
400 Other Services/Charges
410 Professional Services 8,812 6,000 300 6,000 6,000 100.0% 100.0%
450 Oper Rentals/Leases 3,924 5,000 1,694 3,000 5,000 100.0% 166.7%
480 Repairs/Maintenance 308,317 285,000 188,856 260,000 285,000 100.0% 109.6%
Total 321,053 296,000 190,850 269,000 296,000 100.0% 110.0%
640 Machinery & Equipment 116,087 401,520 343,448 401,520 0 0.0% 0.0%
950 Interfund Opt Rent/Ls 180,000 60,000 45,000 60,000 0 0.0% 0.0%
Total Expenditures - SU 113 $10,721,986 $11,874,006 $8,973,734 $11,604,545 $11,877,212 100.0% 102.3%
Revenues
310 Taxes $852,243 $867,000 $656,025 $873,000 $881,000 101.6% 100.9%
330 Intergov't Revenues 534,500 748,840 434,868 721,820 733,311 97.9% 101.6%
340 Chrgs f/Goods & Svcs 388 0 9,305 12,000 12,000 n/a 100.0%
350 Fines and Forfeits 1,462,039 1,470,000 1,149,013 1,553,000 1,570,000 106.8% 101.1%
360 Miscellaneous Revenues 1 0 0 0 0 n/a n/a
Total Revenues - SU 113 $2,849,171 $3,085,840 $2,249,211 $3,159,820 $3,196,311 103.6% 101.2%
2014 Adopted Budget • Police - 7
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 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
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages
120 Overtime
130 Special Pay
140 Retire/Term Ca shout
Total
200 Personnel Benefits
300 Supplies
310 Office/Oper Supplies
350 Small Tools & Equip
Total
400 Other Services/Charges
450 Oper Rentals/Leases
480 Repairs/Maintenance
Total
Total Expenditures - SU 114
$840,576 $846,246 $658,047 $856,246 $851,384 100.6% 99.4%
58,584 65,000 45,607 60,000 65,000 100.0% 108.3%
9,813 8,380 19,179 21,980 10,380 123.9% 47.2%
0 0 2,097 4,000 4,000 n/a 100.0%
908,973 919,626 724,930 942,226 930,764 101.2% 98.8%
344,551 370,742 299,154 371,342 349,441 94.3% 94.1%
0 1,000 0 1,000 1,000 100.0% 100.0%
1,845 4,000 0 2,000 4,000 100.0% 200.0%
1,845 5,000 0 3,000 5,000 100.0% 166.7%
17,237 28,000 12,598 16,656 18,656 66.6% 112.0%
1,939 5,000 1,820 3,000 5,000 100.0% 166.7%
19,176 33,000 14,418 19,656 23,656 71.7% 120.4%
$1,274,545 $1,328,368 $1,038,502 $1,336,224 $1,308,861 98.5% 98.0%
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 2013, 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 all of 2013. 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.
Account 130 Special Pay - This line is covers negotiated special pay premiums, including bilingual
pay and shift differential.
8 -Police • 2014 Adopted Budget
Account 410 Professional Services - This account is for the medical services contract.
Revenues consist of Electronic Home Monitoring fees and inmate vending machine receipts.
Income is also received from Union Gap Jail housing contract.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -115 Detention Services Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $775,157 $779,772 $549,090 $743,922 $783,875 100.5% 105.4%
120 Overtime 107,454 60,000 67,365 75,000 60,000 100.0% 80.0%
130 Special Pay 13,844 11,490 29,355 37,000 29,990 261.0% 81.1%
140 Retire/Term Ca shout 0 0 3,912 2,147 2,000 n/a 93.2%
Total 896,455 851,262 649,722 858,069 875,865 102.9% 102.1%
200 Personnel Benefits 329,754 342,191 259,071 342,191 341,219 99.7% 99.7%
300 Supplie s
310 Office/Oper Supplies 172,913 185,000 118,351 175,000 175,000 94.6% 100.0%
350 Small Tools & Equip 795 1,000 0 2,000 1,000 100.0% 50.0%
Total 173,708 186,000 118,351 177,000 176,000 94.6% 99.4%
400 Other Services/Charges
410 Professional Services 122,858 135,000 78,839 130,000 185,000 137.0% 142.3%
490 Miscellaneous 1,026 1,300 0 1,300 1,300 100.0% 100.0%
Total 123,884 136,300 78,839 131,300 186,300 136.7% 141.9%
Total Expenditures - SU 115 $1,523,801 $1,515,753 $1,105,983 $1,508,560 $1,579,384 104.2% 104.7%
Revenue s
330 Intergov't Revenues $20,400 $6,500 $4,075 $7,000 $5,000 76.9% 71.4%
340 Chrgs f/Goods & Svcs 153,519 164,000 114,633 158,500 161,500 98.5% 101.9%
Total Revenues - SU 115 $173,919 $170,500 $118,708 $165,500 $166,500 97.7% 100.6%
Service Unit 117 - Special Operations Captain Greg Copeland
This unit oversees the Gang Enforcement Team, School Resource Officers, Community Services,
Crime Free Rental Housing program, Training Divisions and the GREAT program.
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.
Account 130 Special Pay - This line item includes negotiated special pay premiums tied directly to
salaries.
Account 410 Professional Services -In 2013 and 2014, 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.
2014 Adopted Budget • Police - 9
Revenues consist of reimbursements of overtime from the Yakima School District for School
Resource Officers and community contributions.
SU -117 Police Special Ops
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $1,959,675 $1,785,263 $1,191,451 $1,567,911 $1,154,104 64.6% 73.6%
120 Overtime 190,532 200,000 88,505 200,000 200,000 100.0% 100.0%
130 Special Pay 65,639 51,174 42,824 57,000 22,489 43.9% 39.5%
140 Retire/Term Ca shout 41,986 8,400 17,776 88,000 6,000 71.4% 6.8%
Total 2,257,832 2,044,837 1,340,556 1,912,911 1,382,593 67.6% 72.3%
200 Personnel Benefits 622,763 452,289 318,198 452,289 302,686 66.9% 66.9%
300 Supplies
310 Office/Oper Supplies 6,747 3,000 542 3,000 3,000 100.0% 100.0%
350 Small Tools & Equip 0 2,000 109 2,000 2,000 100.0% 100.0%
Total 6,747 5,000 651 5,000 5,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 85,882 257,000 160,998 379,049 0 0.0% 0.0%
440 Advertising 4,480 17,000 2,342 10,000 17,000 100.0% 170.0%
450 Oper Rentals/Leases 4,396 2,400 1,556 2,400 2,400 100.0% 100.0%
Total 94,758 276,400 164,896 391,449 19,400 7.0% 5.0%
Total Expenditures - SU 117 $2,982,100 $2,778,526 $1,824,301 $2,761,649 $1,709,679 61.5% 61.9%
Revenues
330 Intergov't Revenues
360 Miscellaneous Revenues
Total Revenues - SU 117
$15,310 $0 $32,344 $43,100 $16,000 n/a 37.1%
3,617 0 755 755 0 n/a 0.0%
$18,927 $0 $33,099 $43,855 $16,000 n/a 36.5%
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 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 280 Miscellaneous Benefits - This line pays for pre-employment physicals for police officer
applicants.
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.
10 -Police • 2014 Adopted Budget
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 to attend the Basic Law Enforcement Academy, which is a charge
not incurred in previous years. Additionally, the Department is implementing a professional
development program for police officers interested in promotion. Many members of the
Department's senior command staff are eligible for retirement. With the anticipated retirements
and resulting promotions to fill the positions, the Department desires to assist officers in the
preparation for promotional opportunities. The outcome will be a highly professional, well trained
command staff to lead the Department in the future.
Account 510 Intergovernmental Professional Services - This account pays for incarceration fees at the
Yakima County Department of Corrections. Jail costs are also budgeted in the 103 Service Unit.
Several jail cost containment options are currently being studied and implemented.
Some grant revenue from the State Criminal Alien Assistance Program is recognized in this Service
Unit as revenue.
SU -119 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $432,517 $373,612 $366,190 $487,000 $475,096 127.2% 97.6%
120 Overtime 2,812 10,000 1,948 2,000 10,000 100.0% 500.0%
130 Special Pay 1,649 1,556 3,841 3,980 1,556 100.0% 39.1%
140 Retire/Term Ca shout 7,621 0 0 0 0 n/a n/a
Total 444,599 385,168 371,979 492,980 486,652 126.3% 98.7%
200 Personnel Benefits
200 Personnel Benefits 115,103 89,975 91,754 112,858 119,653 133.0% 106.0%
280 Clothing & Misc 7,419 10,000 2,700 6,000 10,000 100.0% 166.7%
Total 122,522 99,975 94,454 118,858 129,653 129.7% 109.1%
300 Supplies
310 Office/Oper Supplies 119,737 164,137 120,749 169,137 170,000 103.6% 100.5%
350 Small Tools & Equip 57,179 35,000 44,036 40,000 35,000 100.0% 87.5%
Total 176,916 199,137 164,785 209,137 205,000 102.9% 98.0%
2014 Adopted Budget • Police -11
SU -119 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
410 Professional Services 273,711 176,000 174,331 196,000 196,000 111.4% 100.0%
420 Communications 173,282 229,239 134,210 139,300 150,870 65.8% 108.3%
430 Trans/Training 52,530 40,000 54,592 80,000 115,000 287.5% 143.8%
440 Advertising 1,827 3,000 1,361 3,000 3,000 100.0% 100.0%
450 Oper Rentals/Leases 5,429 5,890 4,108 5,890 5,890 100.0% 100.0%
470 Public Utility Services 4,623 5,919 6,415 8,500 5,865 99.1% 69.0%
480 Repairs/Maintenance 2,460 4,000 2,653 3,850 4,000 100.0% 103.9%
490 Miscellaneous 148,364 173,000 99,204 106,000 173,000 100.0% 163.2%
Total 662,226 637,048 476,874 542,540 653,625 102.6% 120.5%
510 Intergov't Prof Svcs 1,971,169 1,971,164 1,388,485 1,942,000 1,576,000 80.0% 81.2%
640 Machinery/Equipment 0 0 0 18,764 0 n/a 0.0%
750 Dbt Svc - Cap Lease/Prin 0 0 0 0 639,593 n/a n/a
830 Debt Svc - Ext LIL) - Int 0 0 0 55,843 149,444 n/a 267.6%
960 Interfund Ins Svcs 515,872 337,984 337,984 337,984 361,642 107.0% 107.0%
Total Expenditures - SU 119 $3,893,304 $3,630,476 $2,834,561 $3,718,106 $4,201,609 115.7% 113.0%
Revenues
330 Intergov't Revenues $12,059 $20,000 $0 $0 $0 0.0% n/a
360 Miscellaneous Revenues 7,050 0 3,200 4,800 4,800 n/a 100.0%
Total Revenues - SU 119 $19,109 $20,000 $3,200 $4,800 $4,800 24.0% 100.0%
Service Unit 323 - Parking Facilities Captain Jeff Schneider
This service unit is responsible for parking enforcement within the City of Yakima. There is
currently 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. In 2013, the Department hired a temporary parking enforcement officer to patrol
the downtown business core. This program was highly successful and a second full time parking
enforcement officer is being added in 2014
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 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.
12 -Police • 2014 Adopted Budget
SU - 323 Parking Facilities
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $55,841 $51,105 $38,000 $51,105 $80,209 156.9% 156.9%
120 Overtime 1,922 5,000 220 1,000 5,000 100.0% 500.0%
130 Special Pay 311 34 692 734 104 305.9% 14.2%
140 Retire/Term Ca shout 155 0 12 0 0 n/a n/a
Total 58,229 56,139 38,924 52,839 85,313 152.0% 161.5%
200 Personnel Benefits 22,972 20,904 15,477 20,904 40,174 192.2% 192.2%
310 Office/Oper Supplies 0 1,000 0 0 1,000 100.0% #DIV/0!
400 Other Services/Charges
410 Professional Services 8,467 10,000 3,365 5,000 10,000 100.0% 200.0%
420 Communications 1,307 1,000 690 500 1,681 168.1% 336.2%
470 Public Utility Services 9,194 13,022 6,703 10,293 10,852 83.3% 105.4%
490 Miscellaneous 0 0 43 0 0 n/a n/a
Total 18,968 24,022 10,801 15,793 22,533 93.8% 142.7%
Total Expenditures - SU 323 $100,169 $102,065 $65,202 $89,536 $149,020 146.0% 166.4%
Revenues
350 Fines and Forfeits $50,438 $85,000 $35,580 $60,000 $100,000 117.6% 166.7%
360 Miscellaneous Revenues 2,294 150 70 150 150 100.0% 100.0%
Total Revenues - SU 323 $52,732 $85,150 $35,650 $60,150 $100,150 117.6% 166.5%
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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 633 Facility Maintenance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $84,021 $85,038 $63,263 $85,038 $85,315 100.3% 100.3%
120 Overtime 8,136 7,000 7,041 11,000 10,000 142.9% 90.9%
130 Special Pay 686 0 2,593 3,000 1,438 n/a 47.9%
140 Retire/Term Cashout 0 0 732 732 800 n/a 109.3%
200 Personnel Benefits 36,447 37,099 29,689 37,099 37,865 102.1% 102.1%
310 Office/Oper Supplies 51,762 45,000 34,709 40,000 45,000 100.0% 112.5%
400 Other Services/Charges
470 Public Utility Services 174,440 198,317 128,364 198,317 198,516 100.1% 100.1%
480 Repairs/Maintenance 57,603 75,000 49,047 75,000 75,000 100.0% 100.0%
Total 232,043 273,317 177,411 273,317 273,516 100.1% 100.1%
Total Expenditure s - SU 633 $413,095 $447,454 $315,438 $450,186 $453,934 101.4% 100.8%
2014 Adopted Budget • Police -13
POLICE
2014 BUDGET NARRATIVE
PUBLIC SAFETY COMMUNICATIONS
Police Chief Dominic Rizzi
Information Technology Services 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. The
goal of the division is to provide quality, efficient, cost-effective emergency communications and
communications support to the citizens and those departments and agencies served.
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 (1)
Public Safety Manager (1)
4520 Electronics Technician I (1)
4521 Electronics Technician II (1)
4522 Electronic Supervisor (1)
6410 9-1-1 Call Taker (2)
6412 Public Safety Dispatcher
6415 Public Safety Lead Dispatcher
17101 Public Safety Asst. Comm. Manager
18101 Communications Division Office Assistant
Total Personnel (2)
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00 1.00 0.00
0.00 0.00 1.00
1.00 1.00 0.00
1.00 1.00 0.00
1.00 1.00 0.00
13.00 15.00 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 38.00 35.00
(1) Due to the increased demands placed on the ITS Division and the significant projects that the Communications
Center is facing in the near future the combined Communications and Technology Manager position will be split
back into its separate positions as they were prior to 2011. In addition, the electronic maintenance section of the
division (3.0 FTE's) will be moved to the ITS division to provide better service to the City and to take advantage of
shared resources, making the entire delivery of technology services to the city more efficient.
(2) Due to increased workload throughout the communications center the call taking staff was increased by two
positions in a 2013 Strategic Initiative. This was funded in most part by the 911 contract.
Public Safety Communications funds .50 FTE's in Information Systems.
(3)
14 -Police • 2014 Adopted Budget
BUDGET SUMMARY
Dept 151 Public Safety Comm (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
103 Crim Just Sls Tx .3% Inc $139,930 $177,800 $129,672 $177,408 $174,364 98.1% 98.3%
120 911 Call -Takers 1,734,493 1,770,568 1,163,472 1,738,784 1,786,262 100.9% 102.7%
124 Communications 1,356,440 1,571,786 1,067,831 1,525,679 1,257,613 80.0% 82.4%
Total Expenditures $3,230,863 $3,520,154 $2,360,975 $3,441,871 $3,218,239 91.4% 93.5%
Revenue Summary By Service Unit
103 Crim Just Sls Tx .3% Inc $176,230 $177,500 $137,801 $177,500 $175,000 98.6% 98.6%
124 Communications 2,191,879 2,169,578 1,763,161 2,084,471 2,133,687 98.3% 102.4%
645 Interfund Distribution 840,000 920,000 615,000 920,000 710,000 77.2% 77.2%
699 General Revenues 3,603 1,250 32 1,250 1,250 100.0% 100.0%
Total Revenues $3,211,712 $3,268,328 $2,515,994 $3,183,221 $3,019,937 92.4% 94.9%
Fund Balance
Beginning Balance $595,530 $363,616 $576,379 $576,379 $317,729 87.4% 55.1%
Revenues Less Expenditures -19,151 -251,826 155,020 -258,650 -198,302 78.7% 76.7%
Ending Balance $576,379 $111,790 $731,399 $317,729 $119,427 106.8% 37.6%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $1,963,608 $2,170,789 $1,497,180 $2,092,206 $1,918,851 88.4% 59.6%
200 Personnel Benefits 705,598 901,596 525,722 900,596 712,720 79.1% 22.1%
Sub -Total Salaries & Benefits 2,669,206 3,072,385 2,022,902 2,992,802 2,631,571 85.7% 81.8%
300 Supplies 62,098 55,100 32,519 58,500 19,000 34.5% 0.6%
400 Other Services/Charges 291,902 168,666 152,830 166,566 157,626 93.5% 4.9%
600 Capital Outlays 20,620 15,000 0 15,000 0 0.0% 0.0%
700 Debt Service 34,912 26,185 26,184 26,185 198,600 758.4% 6.2%
900 Intfnd Pymt f/Svcs 152,125 182,818 126,539 182,818 211,443 115.7% 6.6%
Total Expenditures $3,230,863 $3,520,154 $2,360,974 $3,441,871 $3,218,240 91.4% 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/EMS 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.
2014 Adopted Budget • Police -15
$4,000,000 -
$3,000,000 -
$2,000,000
PUBLIC SAFETY COMMUNICATION FUND FINANCIAL DATA
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Estimate
Revenues
$2,893,752
$3,060,384
$3,352,604
$3,211,712
$3,183,221
.NExpendi tures
$2,900,801
$3,068,448
$3,005,894
$3,230,863
$3,441,871
Beg Bal
$263,932
$256,883
$248,819
$595,529
$576,379
End Bal
$256,883
$248,819
$595,529
$576,379
$317,729
2014
Projected
$3,019,937
$3,218,239
$317,729
$119,427
$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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $88,711 $114,482 $80,620 $104,090 $117,421 102.6% 112.8%
120 Overtime 10,141 9,000 13,293 19,000 9,000 100.0% 47.4%
130 Special Pay 505 600 408 600 600 100.0% 0.3%
Total 99,357 124,082 94,321 123,690 127,021 102.4% 102.7%
200 Personnel Bene fits 40,572 53,718 35,350 53,718 47,344 88.1% 88.1%
Total Expenditures - SU 103 $139,929 $177,800 $129,671 $177,408 $174,365 98.1% 98.3%
Revenues
310 Taxes
$176,230 $177,500 $137,801 $177,500 $175,000 98.6% 98.6%
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 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). With this turnover, the use of
existing personnel is required to meet factor number one.
16 -Police • 2014 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.
Account 770 Debt Services - This line item is the 911 contribution to the debt services on the
construction costs of the new 911/Dispatch center being built in the County -owned Restitution
Center Bldg. Yakima County will be bonding the costs and this service unit will be paying its share
of those costs. This amount is for approximately 6 months of that cost in 2014 as it is expected the
bond will not be issued until June.
SU -120 911 Call -Takers
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $852,163 $937,143 $545,081 $793,513 $907,011 96.8% 114.3%
120 Overtime 96,061 55,000 107,610 150,000 55,000 100.0% 36.7%
130 Special Pay 2,899 2,953 12,686 12,953 2,026 68.6% 15.6%
140 Retire/Term Ca shout 18,673 0 7,229 10,845 0 n/a 0.0%
Total 969,796 995,096 672,606 967,311 964,037 96.9% 99.7%
200 Pe rs onne 1 Be ne fits
200 Personnel Benefits 348,843 449,355 247,214 449,355 368,182 81.9% 81.9%
280 Clothing & Misc 2,788 2,300 367 1,800 2,300 100.0% 127.8%
Total 351,631 451,655 247,581 451,155 370,482 82.0% 82.1%
300 Supplies
310 Office/Oper Supplies 8,027 6,000 2,543 6,000 6,000 100.0% 100.0%
350 Small Tools & Equip 2,550 10,000 1,920 10,000 10,000 100.0% 100.0%
Total 10,577 16,000 4,463 16,000 16,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 1,500 3,000 6,149 3,000 3,000 100.0% 100.0%
420 Communications 83,559 45,000 36,082 45,000 45,000 100.0% 100.0%
430 Trans/Training 13,260 10,000 6,483 6,000 10,000 100.0% 166.7%
480 Repairs/Maintenance 125,163 50,000 51,188 50,000 50,000 100.0% 100.0%
490 Miscellaneous 16,574 17,000 12,381 17,500 17,000 100.0% 97.1%
Total 240,056 125,000 112,283 121,500 125,000 100.0% 102.9%
640 Machinery & Equipment 10,310 0 0 0 0 n/a n/a
770 Dbt Svc - Other Notes 0 0 0 0 97,500 n/a n/a
830 Debt Svc - Ext LIL) - Int 0 0 0 0 1,800 n/a n/a
900 Interfund Pmt f/Services
960 Interfund Ins Svcs 25,887 27,699 27,699 27,699 29,638 107.0% 107.0%
990 Interfund Admin Chgs 126,238 155,119 98,840 155,119 181,805 117.2% 117.2%
Total 152,125 182,818 126,539 182,818 211,443 115.7% 115.7%
Total Expenditures - SU 120 $1,734,495 $1,770,569 $1,163,472 $1,738,784 $1,786,262 100.9% 102.7%
2014 Adopted Budget • Police -17
Service Unit 124 - Communications
This service unit provides the administration and dispatching functions for the division. This
service unit is funded from an Interfund transfer from the telephone utility tax, Emergency Services
Fund and dispatching fees from contracted agencies.
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).
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.
Account 770 Debt Services - This line item is the 911 contribution to the debt services on the
construction costs of the new 911/Dispatch center being built in the County -owned Restitution
Center Bldg. Yakima County will be bonding the costs and this service unit will be paying its share
of those costs. This amount is for approximately 6 months of that cost in 2014 as it is expected the
bond will not be issued until June.
Revenues consist of primary the Telephone Utility tax, Emergency Services Fund and augmented
by dispatching user fees to other agencies for which the departments dispatches.
SU -124 Communications
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $801,597 $1,011,275 $597,642 $838,980 $791,420 78.3% 94.3%
120 Overtime 73,356 39,000 108,466 139,000 35,000 89.7% 25.2%
130 Special Pay 1,943 1,337 16,110 15,191 1,373 102.7% 9.0%
140 Retire/Term Ca shout 17,558 0 8,033 8,033 0 n/a 0.0%
Total 894,454 1,051,612 730,251 1,001,204 827,793 78.7% 82.7%
200 Pe rs onne 1 Bene fits
200 Personnel Benefits 311,280 394,224 241,883 394,224 293,394 74.4% 74.4%
280 Clothing & Misc 2,115 2,000 908 1,500 1,500 75.0% 100.0%
Total 313,395 396,224 242,791 395,724 294,894 74.4% 74.5%
300 Supplies
310 Office/Oper Supplies 34,586 31,000 18,356 31,000 3,000 9.7% 9.7%
340 Items Pchsd f/Resale 12,017 0 -1,711 0 0 n/a n/a
350 Small Tools & Equip 4,918 8,100 11,412 11,500 0 0.0% 0.0%
Total 51,521 39,100 28,057 42,500 3,000 7.7% 7.1%
18 -Police • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -124 Communications Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
410 Professional Services 7,946 3,500 12,744 10,900 3,500 100.0% 32.1%
420 Communications 31,190 22,266 16,557 19,266 14,626 65.7% 75.9%
430 Trans/Training 2,803 3,000 176 0 3,000 100.0% n/a
450 Oper Rentals/Leases 0 3,400 3,247 3,400 0 0.0% 0.0%
480 Repairs/Maintenance 2,922 4,500 3,174 4,500 4,500 100.0% 100.0%
490 Miscellaneous 6,987 7,000 4,650 7,000 7,000 100.0% 100.0%
Total 51,848 43,666 40,548 45,066 32,626 74.7% 72.4%
640 Machinery & Equipment 10,310 15,000 0 15,000 0 0.0% 0.0%
700 Debt Service - Principal
750 Dbt Svc - Cap Ls/Prin 33,086 25,735 25,735 25,735 0 0.0% 0.0%
770 Dbt Svc - Other Notes 0 0 0 0 97,500 n/a n/a
Total 33,086 25,735 25,735 25,735 97,500 378.9% 378.9%
830 Debt Svc - Ext LTD - Int 1,825 450 449 450 1,800 400.0% 400.0%
Total Expenditures - SU 124 $1,356,439 $1,571,787 $1,067,831 $1,525,679 $1,257,613 80.0% 82.4%
Revenues
330 Intergov't Revenue s $2,105,350 $2,078,102 $1,703,826 $2,025,232 $2,131,687 102.6% 105.3%
340 Chrgs f/Goods & Svcs 75,105 81,648 49,371 49,411 2,000 2.4% 4.0%
360 Miscellaneous Revenues 11,424 9,828 9,964 9,828 0 0.0% 0.0%
Total Revenues - SU 124 $2,191,879 $2,169,578 $1,763,161 $2,084,471 $2,133,687 98.3% 102.4%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $840,000 $920,000 $615,000 $920,000 $710,000 77.2% 77.2%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $595,530 $363,616 $576,379 $576,379 $317,729 87.4% 55.1%
360 Miscellaneous Revenues 3,603 1,250 32 1,250 1,250 100.0% 100.0%
Total Revenues - SU 699 $599,133 $364,866 $576,411 $577,629 $318,979 87.4% 55.2%
2014 Adopted Budget • Police -19
POLICE
2014 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 -
Service Unit 699 -
Investigation
Preventive Patrol
Police Special Operations
Prosecution
General Revenues
AUTHORIZED PERSONNEL
Police Grants fund 1.0 FTE that is included in Police (052) and 1.0 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 Expenditure s
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
$247,736 $226,400 $294,809 $344,631 $345,207 152.5% 100.2%
613,686 295,288 245,101 304,918 0 0.0% 0.0%
107,039 63,200 63,203 63,200 0 0.0% 0.0%
117,918 123,190 89,938 122,690 123,816 100.5% 100.9%
$1,086,379 $708,078 $693,051 $835,439 $469,023 66.2% 56.1%
Revenue Summary By Service Unit
112 Investigation
113 Preventive Patrol
117 Police Special Operations
699 General Revenues
Total Revenues
$559,631 $354,000 $252,897 $479,000 $484,000 136.7% 101.0%
576,700 290,711 210,065 290,711 0 0.0% 0.0%
107,039 63,200 63,203 63,200 0 0.0% 0.0%
5,000 0 0 0 0 n/a n/a
$1,248,370 $707,911 $526,165 $832,911 $484,000 68.4% 58.1%
20 -Police • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Fund Balance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Beginning Balance $269,417 $403,687 $431,407 $431,407 $428,879 106.2% 99.4%
Revenues Less Expenditures 161,989 -167 -166,887 -2,528 14,976 n/a -592.4%
Ending Balance $431,406 $403,520 $264,520 $428,879 $443,855 110.0% 103.5%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $638,567 $487,539 $466,252 $585,170 $285,927 58.6% 61.0%
200 Personnel Benefits 176,485 87,039 74,829 87,039 46,665 53.6% 9.9%
Sub -Total Salaries & Benefits 815,052 574,578 541,081 672,209 332,592 57.9% 70.9%
300 Supplies 83,104 14,900 4,613 9,500 16,900 113.4% 3.6%
400 Other Svcs &Charges 171,223 118,600 104,726 111,100 119,531 100.8% 25.5%
500 Intgov Svcs/Other Intfnd 17,001 0 0 0 0 n/a 0.0%
600 Capital Outlays 0 0 42,632 42,631 0 n/a 0.0%
Total Expenditures $1,086,380 $708,078 $693,052 $835,440 $469,023 66.2% 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 are budgeted in this line item for professional services such
as translation services, auction services, preparing seized vehicles for auction, etc.
Revenues consist of seized and forfeited assets.
2014 Adopted Budget • Police - 21
SU -112 Investigation
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $43,894 $0 $66,562 $85,000 $90,771 n/a 106.8%
120 Overtime 18,941 100,000 67,625 100,000 100,000 100.0% 100.0%
130 Special Pay 1,307 0 2,480 2,000 3,951 n/a 197.6%
140 Retire/Term Ca shout 0 0 297 0 0 n/a n/a
Total 64,142 100,000 136,964 187,000 194,722 194.7% 104.1%
200 Personnel Benefits 23,735 0 8,781 0 22,085 n/a n/a
300 Supplies
310 Office &Oper Supplies 62,912 14,400 1,629 5,000 14,400 100.0% 288.0%
320 Fuel Consumed 3,183 0 621 2,000 2,000 n/a 100.0%
350 Small Tools & Equip 0 0 2,109 2,000 0 n/a 0.0%
Total 66,095 14,400 4,359 9,000 16,400 113.9% 182.2%
410 Professional Services 93,765 112,000 102,074 106,000 112,000 100.0% 105.7%
640 Machinery & Equip 0 0 42,632 42,631 0 n/a 0.0%
Total Expenditures - SU 112 $247,737 $226,400 $294,810 $344,631 $345,207 152.5% 100.2%
Revenues
330 Intergovernmental Rev $27,360 $50,000 $54,957 $100,000 $100,000 200.0% 100.0%
360 Miscellaneous Revenues 0 0 43,679 75,000 80,000 n/a 106.7%
380 Nonrevenue s 532,271 304,000 154,261 304,000 304,000 100.0% 100.0%
Total Revenues - SU 112 $559,631 $354,000 $252,897 $479,000 $484,000 136.7% 101.0%
Service Unit 113 - Preventive Patrol
The COPS Hiring Recovery Program Grant expired in 2014, and funded 7 officer positions. The
purpose of this Recovery Act grant was 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. Revenues consisted of a COPS Hiring Recovery Program grant.
SU -113 Preventive Patrol
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries And Wages
110 Salaries And Wages $438,706 $226,439 $173,357 $220,117 $0 0.0% 0.0%
120 Overtime 23,569 0 10,138 7,000 0 n/a 0.0%
130 Special Pay 14,418 6,695 8,095 10,000 0 0.0% 0.0%
140 Retire/Term Ca shout 6,527 0 5,647 5,647 0 n/a 0.0%
Total 483,220 233,134 197,237 242,764 0 0.0% 0.0%
200 Personnel Benefits 130,466 62,154 47,864 62,154 0 0.0% 0.0%
Total Expenditures - SU 113 $613,686 $295,288 $245,101 $304,918 $0 0.0% 0.0%
Revenues
330 Intergovernmental Rev $576,700 $290,711 $210,065 $290,711 $0 0.0% 0.0%
22 -Police • 2014 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 ended for
this service unit in early 2013. All funds were expended by the end of 2013.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -117 Police Special Ops Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
120 Overtime $0 $63,200 $63,203 $63,200 $0 0.0% 0.0%
300 Supplies
310 Office/Oper Supplies 70 0 0 0 0 n/a n/a
350 Small Tools & Equip 16,938 0 0 0 0 n/a n/a
Total 17,008 0 0 0 0 n/a n/a
410 Professional Services 73,029 0 0 0 0 n/a n/a
520 Intergov't Agreements 17,001 0 0 0 0 n/a n/a
Total Expenditures - SU 117 $107,038 $63,200 $63,203 $63,200 $0 0.0% 0.0%
Revenues
330 Intergovernmental Rev $107,039 $63,200 $63,203 $63,200 $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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries And Wages
110 Salaries And Wages $91,205 $91,205 $67,848 $91,205 $91,205 100.0% 100.0%
130 Special Pay 0 0 1,000 1,000 0 n/a 0.0%
Total 91,205 91,205 68,848 92,205 91,205 100.0% 98.9%
200 Personnel Benefits 22,284 24,885 18,184 24,885 24,580 98.8% 98.8%
310 Office &Oper Supplies 0 500 255 500 500 100.0% 100.0%
400 Other Services/Charges
420 Communications 1,011 3,250 1,434 1,750 3,181 97.9% 181.8%
430 Trans/Training 498 1,100 358 1,100 1,100 100.0% 100.0%
490 Miscellaneous 2,920 2,250 860 2,250 3,250 144.4% 144.4%
Total 4,429 6,600 2,652 5,100 7,531 114.1% 147.7%
Total Expenditures - SU 131 $117,918 $123,190 $89,939 $122,690 $123,816 100.5% 100.9%
2014 Adopted Budget • Police - 23
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $269,417 $403,687 $431,407 $431,407 $428,879 106.2% 99.4%
360 Miscellaneous Revenues 5,000 0 0 0 0 n/a n/a
Total Revenues - SU 699 $274,417 $403,687 $431,407 $431,407 $428,879 106.2% 99.4%
24 —Police • 2014 Adopted Budget
POLICE
2014 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)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget
103 Crim Just Sls Tx .3% Inc $44,179 $26,000 $0 $26,000 $26,000
111 Crime Prevention 518,412 4,955,463 1,492,387 5,001,408 487,636
124 Communications 306,811 192,639 192,639 192,639 0
518 Capital Improvement 84,444 115,000 12,382 69,000 237,000
Total Expenditures $953,846 $5,289,102 $1,697,408 $5,289,047 $750,636
Revenue Summary By Service Unit
103 Crim Just Sls Tx .3% Inc $113,267 $26,000 $51,518 $96,500 $26,000
111 Crime Prevention 347,650 156,636 156,779 323,136 106,636
124 Communications 312,724 186,727 377,045 377,046 0
528 Capital Improvements 0 0 0 0 50,000
645 Interfund Distribution 190,242 177,000 136,779 177,000 190,000
699 General Revenues 8,000 4,540,150 32,144 4,570,150 10,250
Total Revenues $971,883 $5,086,513 $754,265 $5,543,832 $382,886
(6) (7)
%Chng % Chng
from from
2to5 4to5
100.0% 100.0%
9.8% 9.7%
0.0% 0.0%
206.1% 343.5%
14.2% 14.2%
100.0% 26.9%
68.1% 33.0%
0.0% 0.0%
n/a n/a
107.3% 107.3%
0.2% 0.2%
7.5% 6.9%
Fund Balance
Beginning Balance $254,340 $274,124 $272,377 $272,377 $527,162 192.3% 193.5%
Revenues Less Expenditures 18,037 -202,589 -943,143 254,785 -367,750 181.5% -144.3%
Ending Balance $272,377 $71,535 -$670,766 $527,162 $159,412 222.8% 30.2%
2014 Adopted Budget • Police - 25
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $37,743 $2,202,463 $739,806 $2,176,827 $252,636 11.5% 33.7%
400 Other Services/Charges 157,441 105,000 35,200 91,817 127,000 121.0% 16.9%
600 Capital Outlays 350,662 2,681,639 697,402 2,720,403 371,000 13.8% 49.4%
900 Intfnd Pymt f/Svcs 408,000 300,000 225,000 300,000 0 0.0% 0.0%
Total Expenditures $953,846 $5,289,102 $1,697,408 $5,289,047 $750,636 14.2% 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -103 Crim Just Sls Tx .3% Inc Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $0 $26,000 $0 $26,000 $26,000 100.0% 100.0%
640 Ma chine ry & Equipment 44,179 0 0 0 0 n/a n/a
Total Revenues - SU 103 $44,179 $26,000 $0 $26,000 $26,000 100.0% 100.0%
Revenues
310 Taxes $113,267 $26,000 $51,518 $96,500 $26,000 100.0% 26.9%
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. In 2013
the Yakima Police implemented the Take Home Vehicle Policy and purchased 74 new vehicles.
Account 350 Small Tools & Equip — These funds are used to purchase equipment for patrol cars,
radios, and equipment for officers.
Account 640 Machinery & Equipment — These funds support the replacement of the Police
Department fleet.
Revenues consist of Cable Television Tax Revenue and private and federal grant reimbursement for
capital purchases.
26 —Police • 2014 Adopted Budget
SU - 111 Crime Prevention
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
350 Small Tools & Equip $37,743 $2,176,463 $739,806 $2,150,827 $226,636 10.4% 10.5%
480 Repairs/Maintenance 566 0 22,818 22,817 0 n/a 0.0%
640 Machinery & Equipment 72,103 2,479,000 504,763 2,527,764 261,000 10.5% 10.3%
950 Interfund Opt Rent/Lease 408,000 300,000 225,000 300,000 0 0.0% 0.0%
Total Expenditures - SU 111 $518,412 $4,955,463 $1,492,387 $5,001,408 $487,636 9.8% 9.7%
Revenues
310 Taxes $1,109,687 $1,115,000 $902,560 $1,281,500 $1,155,000 103.6% 90.1%
330 Intergov't Revenues 571,803 499,636 387,638 569,636 572,436 114.6% 100.5%
340 Chrgs f/Goods & Svcs 68 0 145 136 0 n/a 0.0%
Total Revenues - SU 111 $1,109,755 $1,115,000 $902,705 $1,281,636 $1,155,000 103.6% 90.1%
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
were completed by the end of 2013.
SU -124 Communications
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
410 Professional Services $75,201 $0 $0 $0 $0 n/a n/a
640 Machinery & Equipment 231,611 192,639 192,639 192,639 0 0.0% 0.0%
Total Expenditures - SU 124 $306,812 $192,639 $192,639 $192,639 $0 0.0% 0.0%
Revenues
330 Intergov't Revenues $231,611 $192,639 $192,639 $192,639 $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.
2014 Adopted Budget • Police - 27
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 518 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
400 Other Services/Charges
410 Professional Services $68,773 $65,000 $3,167 $39,000 $65,000 100.0% 166.7%
480 Repairs/Maintenance 12,901 40,000 9,215 30,000 62,000 155.0% 206.7%
Total 81,674 105,000 12,382 69,000 127,000 121.0% 184.1%
600 Capital Outlays
620 Buildings 2,770 0 0 0 0 n/a n/a
640 Machinery & Equip 0 10,000 0 0 10,000 100.0% n/a
650 Construction Proj 0 0 0 0 100,000 n/a n/a
Total 2,770 10,000 0 0 110,000 n/a n/a
Total Expenditures - SU 518 $84,444 $115,000 $12,382 $69,000 $237,000 206.1% 343.5%
Service Unit 124 - Communications
This service unit was created for general improvements to the Miller Park Activities Center.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
370 Prop/Trust Gains & Other
$0 $0 $0 $0 $50,000 n/a n/a
Service Units 645 and 699 - Revenues
Revenues consist of Interfund transfers and Beginning Fund Balances.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $190,242 $177,000 $136,779 $177,000 $190,000 107.3% 107.3%
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $254,340 $274,124 $272,377 $272,377 $527,162 192.3% 193.5%
360 Miscellaneous Revenues 8,000 250 0 250 250 100.0% 100.0%
390 Other Financing Srcs 0 4,539,900 32,144 4,569,900 10,000 0.2% 0.2%
Total Revenues - SU 699 $254,340 $4,814,024 $304,521 $4,842,277 $537,162 11.2% 11.1%
28 -Police • 2014 Adopted Budget
Fire
Department Fund
Fire 032
Emergency Services 150
Fire Capital 332
C. MENDOZA
Administrative Assistant
FIRE
2014 Budgeted Staffing Levels
B. STEWART
Acting Fire Chief
89.00 UJILIOHJ
R. MANTEY
Secretary If
VACANT
Deputy Chief
OPERATIONS &
!iiiiLOGISTICS
78.00 Positions / 3 Shifts
Fire • EMS • Equipment
Special Operations /
Logistics
Vehicle Maintenance
Public Safety
Communications
POLICE DEPARTMENT
T. SEVIGNY
A. CASTILLEJA
M. COLE
Operations Battalion
Chiefs
Fire Suppression • EMS
Responses
Hazardous Material
Responses
Disaster Planning
Emergency Preparedness
Resource Scheduling
M. SOPTICH
Deputy Chief
1
SUPPORT
SERVICES
4.00 Positions
Strategic Planning
Accreditation
Budgeting
Info Systems Purchasing
Internal Affairs
Community Risk
Training • Safety
Investigations
Codes Interface
Fire Marshall
Fire Inspections
Reserve Force (12) J
FIRE
2014 BUDGET NARRATIVE
FIRE
GENERAL FUND
Acting Fire Chief Bob Stewart
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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Fire
371
380
390
Rupture/Explosions
8
12
8
Hazardous Condition
145
151
152
Service Call
388
582
407
Good Intent (response to report of fire / other hazardous conditions)
790
820
830
False Call
481
532
505
Other (miscellaneous request for service)
20
19
21
EMS/Rescue
7150
5737
7500
Investigation
Juvenile Fire Setter Counseling
5
5
5
Investigate and Determine the Cause of the Fires
210
74
200
Structural Fires - Structure fires usually require four or more companies per response.
Other Fires - Includes vehicle, aircraft, outside of structure fires, and grass fires.
2014 Adopted Budget • Fire —1
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
2013 2014
Class 2012 Amended Proposed
Code Position Title Actual Budget Budget
1180 Fire Chief 1.00 1.00 1.00
4420 Fire Code Inspector a9 0.00 2.00 2.00
6321 Firefighter 57.00 55.00 57.00
6323 Fire Lieutenant (Shift) 12.00 12.00 12.00
6325 Fire Captain (Shift) 6.00 6.00 7.00
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
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 86.00 89.00
(1) Two Fire Code Inspector positions were reinstated in 2013.
(2) 9.00 FTE's funded by Emergency Services (150).
BUDGET SUMMARY
Dept 032 Fire (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
121 Fire Auxiliary $8,842 $11,800 $3,550 $11,800 $13,200 111.9% 111.9%
122 Fire Suppression 8,497,188 8,672,941 6,260,124 8,632,490 8,804,802 101.5% 102.0%
123 Fire Investigation 6,802 204,063 43,534 119,852 166,624 81.7% 139.0%
125 Fire Training 187,859 211,422 112,388 192,203 281,175 133.0% 146.3%
129 Administration 719,131 809,250 611,068 833,400 901,457 111.4% 108.2%
Total Expenditures $9,419,822 $9,909,476 $7,030,664 $9,789,745 $10,167,258 102.6% 103.9%
2 - Fire • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $6,864,269 $7,148,119 $5,116,190 $7,070,473 $7,548,575 105.6% 74.2%
200 Personnel Bene fits 1,780,691 2,054,458 1,456,084 2,020,761 1,748,017 85.1% 17.2%
Sub -Total Salaries & Benefits 8,644,960 9,202,577 6,572,274 9,091,234 9,296,592 101.0% 91.4%
300 Supplies 265,211 267,200 162,027 254,200 261,600 97.9% 2.6%
400 Other Services/Charges 242,524 274,276 171,041 272,738 347,971 126.9% 3.4%
500 Intergovernmental Svcs 0 100 0 100 100 100.0% 0.0%
700 Debt Service 0 40,000 0 46,150 126,899 317.2% 1.2%
900 Intfnd Pymt f/Svcs 267,125 125,324 125,324 125,324 134,096 107.0% 1.3%
Total Expenditures $9,419,820 $9,909,477 $7,030,666 $9,789,746 $10,167,258 102.6% 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. The position of Training Lieutenant will be filled in 2014 through 2017.
This improvement is supported by a significant increase in the training education budget.
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. In 2014 the Department will focus on
implementing an officer development program. An emphasis on succession training and officer
development will be instituted in 2014.
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 2014, 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 Deputy 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:
2014 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.)
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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -121 Fire Auxiliary Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
120 Overtime $300 $0 $0 $0 $0 n/a n/a
200 Personnel Benefits
200 Personnel Benefits 674 900 480 900 900 100.0% 100.0%
280 Clothing &Mise 1,264 1,600 6 1,600 3,000 187.5% 187.5%
Total 1,938 2,500 486 2,500 3,900 156.0% 156.0%
350 Small Tools & Equip 1,036 1,500 15 1,500 1,500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 654 800 14 800 800 100.0% 100.0%
480 Repairs/Maintenance 141 500 33 500 500 100.0% 100.0%
490 Miscellaneous 1,122 1,500 552 1,500 1,500 100.0% 100.0%
4R0 Reserve Fire Fighters 3,651 5,000 2,450 5,000 5,000 100.0% 100.0%
Total 5,568 7,800 3,049 7,800 7,800 100.0% 100.0%
Total Expenditures - SU 121 $8,842 $11,800 $3,550 $11,800 $13,200 111.9% 111.9%
Service Unit 122 - Suppression Acting 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 - A four year contract settlement allows cost of living increases each
year of the four year contractual bargaining agreement.
4 - Fire • 2014 Adopted Budget
Account 120 Overtime - This account provides funding for emergency call back of off-duty
personnel during large scale incidents. The overtime account for the next four years has been
increased by $250,000 to facilitate the elimination of brownout staffing on the Fire Department.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $5,740,145 $5,912,368 $4,282,811 $5,802,495 $6,107,894 103.3% 105.3%
120 Overtime 212,657 230,500 192,146 230,500 425,500 184.6% 184.6%
130 Special Pay 99,818 90,344 78,332 101,344 105,745 117.0% 104.3%
140 Retire/Term Ca shout 237,817 173,000 90,059 263,058 183,000 105.8% 69.6%
Total 6,290,437 6,406,212 4,643,348 6,397,397 6,822,139 106.5% 106.6%
200 Personnel Benefits
200 Personnel Benefits 1,583,510 1,744,927 1,281,218 1,724,831 1,492,637 85.5% 86.5%
280 Clothing & Misc 80,869 134,690 75,377 134,690 100,000 74.2% 74.2%
Total 1,664,379 1,879,617 1,356,595 1,859,521 1,592,637 84.7% 85.6%
300 Supplie s
310 Office/Oper Supplies 118,814 99,000 68,545 99,000 99,000 100.0% 100.0%
320 Fuel Consumed 77,119 82,500 53,596 72,500 72,500 87.9% 100.0%
350 Small Tools & Equip 32,941 31,385 25,064 31,385 44,500 141.8% 141.8%
Total 228,874 212,885 147,205 202,885 216,000 101.5% 106.5%
400 Other Services/Charges
410 Professional Services 2,953 1,000 188 1,000 1,000 100.0% 100.0%
420 Communications 14,719 15,885 13,960 15,885 17,397 109.5% 109.5%
450 Oper Rentals/Leases 578 1,000 485 1,000 1,000 100.0% 100.0%
470 Public Utility Services 100,753 113,742 69,503 112,203 112,029 98.5% 99.8%
480 Repairs/Maintenance 29,921 30,000 24,013 30,000 30,000 100.0% 100.0%
490 Miscellaneous 14,573 12,500 4,829 12,500 12,500 100.0% 100.0%
Total 163,497 174,127 112,978 172,588 173,926 99.9% 100.8%
2014 Adopted Budget • Fire - 5
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -122 Fire Suppression Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
530 State/CntyTax/Assess 0 100 0 100 100 100.0% 100.0%
950 Interfund Opt Rent & Ls 150,000 0 0 0 0 n/a n/a
Total Expenditures - SU 122 $8,497,187 $8,672,941 $6,260,126 $8,632,491 $8,804,802 101.5% 102.0%
Revenues
360 Miscellaneous Revenues $150 $0 $138 $0 $0 n/a n/a
Service Unit 123 — Investigation Deputy 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 2014 projected budget includes funding for the two 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).
6 — Fire • 2014 Adopted Budget
SU -123 Fire Investigation
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $0 $106,411 $28,582 $58,099 $103,312 97.1% 177.8%
120 Overtime 3,540 25,000 2,395 5,000 10,000 40.0% 200.0%
130 Special Pay 87 0 650 700 100 n/a 14.3%
Total 3,627 131,411 31,627 63,799 113,412 86.3% 177.8%
200 Personnel Benefits
200 Personnel Benefits 857 50,303 9,726 36,702 40,088 79.7% 109.2%
280 Clothing &Mise 0 2,000 0 2,000 2,000 100.0% 100.0%
Total 857 52,303 9,726 38,702 42,088 80.5% 108.7%
300 Supplie s
310 Office/Oper Supplies 424 2,000 0 2,000 2,000 100.0% 100.0%
320 Fuel Consumed 0 3,000 0 0 0 0.0% n/a
350 Small Tools & Equip 1,021 6,600 532 6,600 1,600 24.2% 24.2%
Total 1,445 11,600 532 8,600 3,600 31.0% 41.9%
400 Other Services/Charges
410 Professional Services 298 2,000 60 2,000 2,000 100.0% 100.0%
420 Communications 263 1,350 164 1,350 124 9.2% 9.2%
430 Trans/Training 0 2,500 0 2,500 2,500 100.0% 100.0%
490 Miscellaneous 312 2,900 1,425 2,900 2,900 100.0% 100.0%
Total 873 8,750 1,649 8,750 7,524 86.0% 86.0%
Total Expenditures - SU 123 $6,802 $204,064 $43,534 $119,851 $166,624 81.7% 139.0%
Revenues
330 Intergov't Revenue s $664 $500 $0 $500 $500 100.0% 100.0%
340 Chrgs f/Goods & Svcs 0 500 0 0 0 0.0% n/a
Total Revenues - SU 123 $664 $1,000 $0 $500 $500 50.0% 100.0%
Service Unit 125 - Training Deputy Chief Mark Soptich
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 - Negotiated wage increases for each of the next four years includes
cost of living increases as outlined in the contractual bargaining agreement.
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.
2014 Adopted Budget • Fire - 7
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. This account is increased by $75,000 for the next four years.
Revenue consists of fire training program fees.
SU -125 Fire Training
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6) (7)
%Chng % Chng
from from
2to5 4to5
Expenses
100 Salaries & Wages
110 Salaries and Wages $106,048 $108,818 $64,457 $92,196 $115,111
120 Overtime 2,617 4,000 3,555 4,000 4,000
130 Special Pay 2,975 6,490 576 3,893 200
140 Retire/Term Ca shout 393 2,000 0 2,000 2,000
Total 112,033 121,308 68,588 102,089 121,311
200 Personnel Benefits 24,722 27,532 16,174 27,532 23,298
300 Supplies
310 Office/Oper Supplies 18,562 26,715 7,568 26,715
350 Small Tools & Equip 1,352 1,500 951 1,500
Total 19,914 28,215 8,519 28,215 27,500 97.5% 97.5%
400 Other Services/Charges
410 Professional Services 24,566 25,000 16,139 25,000 100,000 400.0% 400.0%
420 Communications 351 467 218 467 166 35.5% 35.5%
490 Miscellaneous 6,272 8,900 2,751 8,900 8,900 100.0% 100.0%
Total 31,189 34,367 19,108 34,367 109,066 317.4% 317.4%
Total Expenditures - SU 125 $187,858 $211,422 $112,389 $192,203 $281,175 133.0% 146.3%
105.8%
100.0%
3.1%
100.0%
100.0%
84.6%
124.9%
100.0%
5.1%
100.0%
118.8%
84.6%
24,000 89.8% 89.8%
3,500 233.3% 233.3%
Revenues
330 Intergov't Revenues $10,499 $10,400 $9,245 $10,400 $10,400 100.0% 100.0%
360 Miscellaneous Revenues 75 0 0 0 0 n/a n/a
Total Revenues - SU 699 $10,574 $10,400 $9,245 $10,400 $10,400 100.0% 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 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 • 2014 Adopted Budget
SU -129 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $451,479 $481,188 $368,411 $496,188 $483,713 100.5% 97.5%
120 Overtime 1,862 5,000 1,216 5,000 5,000 100.0% 100.0%
130 Special Pay 0 0 3,000 3,000 0 n/a 0.0%
140 Retire/Term Cashout 4,531 3,000 0 3,000 3,000 100.0% 100.0%
Total 457,872 489,188 372,627 507,188 491,713 100.5% 96.9%
200 Personnel Benefits 88,794 92,506 73,104 92,506 86,094 93.1% 93.1%
310 Office/Oper Supplies 13,942 13,000 5,756 13,000 13,000 100.0% 100.0%
400 Other Services & Charges
410 Professional Services 2,546 2,500 5,861 2,500 2,500 100.0% 100.0%
420 Communications 20,405 24,853 18,020 24,853 24,175 97.3% 97.3%
430 Trans/Training 6,557 12,280 3,074 12,280 12,280 100.0% 100.0%
450 OperRentals &Leases 0 700 0 700 700 100.0% 100.0%
480 Repairs & Maintenance 2,371 2,900 1,543 2,900 2,900 100.0% 100.0%
490 Miscellaneous 9,519 6,000 5,759 6,000 7,100 118.3% 118.3%
Total 41,398 49,233 34,257 49,233 49,655 100.9% 100.9%
490 Miscellaneous 9,519 6,000 5,759 6,000 7,100 118.3% 118.3%
Total 41,398 49,233 34,257 49,233 49,655 100.9% 100.9%
750 Dbt Svc - Cap Lease/Prin 0 35,000 0 35,000 105,440 301.3% 301.3%
830 Debt Svc - Ext LTD - Int 0 5,000 0 11,150 21,459 429.2% 192.5%
960 Interfund Ins Svcs 117,125 125,324 125,324 125,324 134,096 107.0% 107.0%
750 Dbt Svc - Cap Lease/Prin 0 35,000 0 35,000 105,440 301.3% 301.3%
830 Debt Svc - Ext L11) - Int 0 5,000 0 11,150 21,459 429.2% 192.5%
960 Interfund Ins Svcs 117,125 125,324 125,324 125,324 134,096 107.0% 107.0%
Total Expenditures - SU 129 $719,131 $809,251 $611,068 $833,401 $901,457 111.4% 108.2%
2014 Adopted Budget • Fire - 9
FIRE
2014 BUDGET NARRATIVE
EMERGENCY SERVICES
Acting Fire Chief
Deputy Chief
Bob Stewart
Mark Soptich
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 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 9.00 Emergency Services FTE's in the Fire Fund (032). The increase of 1 FTE in 2014 is
due to the filling of the vacant Training Lieutenant position. Performance Statistics for this fund are
also found within the Fire narrative.
BUDGET SUMMARY
Dept 150 Emergency Services (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
122 Fire Suppression $776,739 $806,873 $572,911 $806,873 $934,583 115.8% 115.8%
126 Emergency Services 298,788 283,050 151,105 283,050 304,699 107.6% 107.6%
645 Interfund Distribution 100,000 100,000 0 100,000 100,000 100.0% 100.0%
Total Expenditures $1,175,527 $1,189,923 $724,016 $1,189,923 $1,339,282 112.6% 112.6%
Revenue Summary By Service Unit
699 General Re venues $1,204,497 $1,195,026 $738,125 $1,217,026 $1,337,026 111.9% 109.9%
Fund Balance
Beginning Balance $78,012 $93,141 $106,982 $106,982 $134,085 144.0% 125.3%
Revenues Less Expenditures 28,970 5,103 14,110 27,103 -2,256 -44.2% -8.3%
Ending Balance $106,982 $98,244 $121,092 $134,085 $131,829 134.2% 98.3%
10 - Fire • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $723,371 $757,552 $531,308 $757,552 $892,200 117.8% 66.6%
200 Personnel Benefits 193,226 200,031 148,876 200,031 188,034 94.0% 14.0%
Sub -Total Salaries & Benefits 916,597 957,583 680,184 957,583 1,080,234 112.8% 80.7%
300 Supplies 32,483 31,000 19,051 31,000 31,000 100.0% 2.3%
400 Other Svcs & Charges 534 1,930 371 1,930 1,930 100.0% 0.1%
500 Intergovernmental Svcs 100,000 100,000 0 100,000 100,000 100.0% 7.5%
900 Intfnd Pymt f/Svcs 125,913 99,410 24,410 99,410 126,119 126.9% 9.4%
Total Expenditures $1,175,527 $1,189,923 $724,016 $1,189,923 $1,339,283 112.6% 100.0%
EXPLANATORY NARRATIVE
$1,600,000 -
$1,400,000 -
$1,200,000 -
$1,000,000 -
$800,000 -
$600,000 -
$400,000 -
$200,000 -
$0
EMERGENCY SERVICES FUND FINANCIAL DATA
2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Estimate Projected
- $200,000
- $160,000
- $120,000
- $80,000
- $40,000
Revenues $1,048,696
$1,094,657
$1,135,400
$1,204,497
$1,217,026
$1,337,026
Expenditures $1,166,738
$1,093,526
$1,121,899
$1,175,527
$1,189,923
��Beg Bal $181,422
$63,380
$64,511
$78,012
$106,982
-i�End Bal $63,380
$64,511
$78,012
$106,982
$134,085
$1,339,282
$134,085
$131,829
$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 - Negotiated wage increases for each of the next four years includes
cost of living increases as outlined in the contractual bargaining 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.
2014 Adopted Budget • Fire -11
SU -122 Fire Suppression
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $549,634 $561,807 $414,873 $561,807 $660,525 117.6% 117.6%
120 Overtime 18,515 40,000 17,796 40,000 65,000 162.5% 162.5%
130 Special Pay 16,788 17,380 12,063 17,380 19,106 109.9% 109.9%
140 Retire/Term Cashout 23,474 15,000 0 15,000 25,000 166.7% 166.7%
Total 608,411 634,187 444,732 634,187 769,631 121.4% 121.4%
200 Personnel Bene fits 168,328 172,686 128,179 172,686 164,951 95.5% 95.5%
Total Expenditures - SU 122 $776,739 $806,873 $572,911 $806,873 $934,582 115.8% 115.8%
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 110 Salaries and Wages - This account provides funding for the salaries and wages of the
EMS Captain.
Account 120 Overtime - Overtime in this service unit is primarily used for emergency callback.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -126 Emergency Services Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $108,220 $110,365 $80,969 $110,365 $112,569 102.0% 102.0%
120 Overtime 4,559 7,000 5,607 7,000 7,000 100.0% 100.0%
140 Retire/Term Ca shout 2,181 6,000 0 6,000 3,000 50.0% 50.0%
Total 114,960 123,365 86,576 123,365 122,569 99.4% 99.4%
200 Personnel Benefits 24,898 27,345 20,697 27,345 23,082 84.4% 84.4%
300 Supplie s
310 Office/Oper Supplies 26,277 25,000 15,347 25,000 25,000 100.0% 100.0%
350 Small Tools & Equip 6,206 6,000 3,704 6,000 6,000 100.0% 100.0%
Total 32,483 31,000 19,051 31,000 31,000
400 Other Services/Charges
430 Trans/Training 0 930 0 930 930 100.0% 100.0%
490 Miscellaneous 534 1,000 371 1,000 1,000 100.0% 100.0%
Total 534 1,930 371 1,930 1,930 100.0% 100.0%
900 Interfund Pmt f/Service s
950 Interfund Opt Rent/Ls 100,000 75,000 0 75,000 100,000 133.3% 133.3%
960 Interfund Ins Svcs 25,913 24,410 24,410 24,410 26,119 107.0% 107.0%
Total 125,913 99,410 24,410 99,410 126,119 126.9% 126.9%
Total Expenditures - SU 126 $298,788 $283,050 $151,105 $283,050 $304,700 107.6% 107.6%
12 - Fire • 2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
550 Interfund Subsidies
$100,000 $100,000 $0 $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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $78,012 $93,141 $106,982 $106,982 $134,085 144.0% 125.3%
330 Intergov't Revenues 1,204,055 1,194,726 738,127 1,216,726 1,336,726 111.9% 109.9%
360 Miscellaneous Revenues 443 300 -2 300 300 100.0% 100.0%
Total Revenues - SU 699 $1,282,510 $1,288,167 $845,107 $1,324,008 $1,471,111 114.2% 111.1%
2014 Adopted Budget • Fire —13
FIRE
2014 BUDGET NARRATIVE
FIRE CAPITAL
Acting Fire Chief
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenue Summary By Service Unit
124 Communications
126 Emergency Services
699 General Revenues
Total Revenues
$271,094 $1,246,896 $230,728 $1,246,459 $296,459 23.8% 23.8%
$7,809 $9,000 $5,400 $9,000
100,000 75,000 0 75,000
224,440 1,225,750 547,831 1,225,750
$332,249 $1,309,750 $553,231 $1,309,750
$0 0.0% 0.0%
100,000 133.3% 133.3%
34,500 2.8% 2.8%
$134,500 10.3% 10.3%
Fund Balance
Beginning Balance $409,661 $222,033 $470,817 $470,817 $534,108 240.6% 113.4%
Revenues Less Expenditures 61,156 62,854 322,502 63,291 -161,959 -257.7% -255.9%
Ending Balance $470,817 $284,887 $793,319 $534,108 $372,149 130.6% 69.7%
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget
(6) (7)
% Chng
from of
2 to 5 Total
0/0
300 Supplie s
400 Other Svcs & Charges
600 Capital Outlays
700 Debt Service
Total Expenditures
14 - Fire • 2014 Adopted Budget
$12,926 $18,000 $38,566 $16,000 $18,000
65,838 227,000 7,707 227,000 50,000
122,371 933,500 175,534 933,500 158,500
69,959 68,396 8,922 69,959 69,959
$271,094 $1,246,896 $230,729 $1,246,459 $296,459
100.0%
22.0%
17.0%
102.3%
23.8%
6.1%
16.9%
53.5%
23.6%
100.0%
EXPLANATORY NARRATIVE
FIRE CAPITAL FUND FINANCIAL DATA
.pL,JUU,000
$1,800,000
$1,300,000
$800,000
$300,000
—
Funding Source
Justification
Mine Safety Appliance
(MSA) Supplies
_
—
—
—
Mandated overhaul for self contained apparatus
(SCBA).
Small Tools &
Equipment
$6,000
—
Hose & fitting equipment
-$200,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Estimate
2014
Projected
Revenues
$343,604
$185,387
$793,486
$332,249
$1,309,750
$134,500
Expenditures
$428,181
$1,355,703
$636,989
$271,094
$1,246,459
$296,459
iilliBeg Bal
$1,508,057
$1,423,480
$253,164
$409,662
$470,817
$534,108
$1,423,480
$253,164
$409,662
$470,817
$534,108
$372,149
—iFEnd Bal
Service Unit 122 — Fire Suppression
Fire Operation Expenditures are itemized below.
CAPITAL EXPENDITURES
$1,400,000
$900,000
$400,000
-$100,000
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
$28,500
Fire Capital Funds
122 — M & E
These funds will be used to replace machinery
and equipment.
Fire Engine / Pumper /
Capital Lease Debt
Service
$130,000
Fire capital Funds
10 year lease program for fire apparatus
replacement. (Issue date -03/15/2012, Maturity
date —12/01/2020, Interest rate — 3.01762%)
Total
$226,500
2014 Adopted Budget • Fire —15
SU -122 Fire Suppression
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
300 Supplie s
310 Office/Oper Supplies $12,553 $12,000 $32,978 $10,000 $12,000 100.0% 120.0%
350 Small Tools & Equip 372 6,000 5,588 6,000 6,000 100.0% 100.0%
Total 12,925 18,000 38,566 16,000 18,000 100.0% 112.5%
480 Repairs/Maintenance 65,838 227,000 7,707 227,000 50,000 22.0% 22.0%
600 Capital Outlays
630 Impr Other Than Bldg 93,210 0 0 0 0 n/a n/a
640 Machinery/Equipment 29,161 933,500 175,534 933,500 158,500 17.0% 17.0%
Total 122,371 933,500 175,534 933,500 158,500 17.0% 17.0%
750 Dbt Svc - Cap Lease/Prin 50,597 52,116 0 52,116 53,679 103.0% 103.0%
830 Debt Svc - Ext LTD/Int 19,361 16,280 8,922 17,843 16,280 100.0% 91.2%
Total Expenditures - SU 122 $271,092 $1,246,896 $230,729 $1,246,459 $296,459 23.8% 23.8%
Service Units 124,126 And 699 - General Revenues
Revenues consist mainly the beginning balance and reimbursements from other agencies (i.e.
response to State fires)
SU -124 Communications
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues
$7,809 $9,000 $5,400 $9,000 $0 0.0% 0.0%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -126 Emergency Services Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $100,000 $75,000 $0 $75,000 $100,000 133.3% 133.3%
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $409,661 $222,033 $470,817 $470,817 $534,108 240.6% 113.4%
330 Intergov't Revenue s 35,321 34,500 55,571 34,500 34,500 100.0% 100.0%
360 Miscellaneous Revenues 182,997 0 476 0 0 n/a n/a
390 Other Financing Sources 6,122 1,191,250 491,784 1,191,250 0 0.0% 0.0%
Total Revenues - SU 699 $634,101 $1,447,783 $1,018,648 $1,696,567 $568,608 39.3% 33.5%
16 - Fire • 2014 Adopted Budget
Airport
Department Fund
Airport Operating 421
Airport Capitol 422
AIRPORT
2014 Budgeted Staffing Levels
R. PETERSON
Air Terminal Manager
b.uu rosmons
J. POLINA
Airport Maintenance
Specialist
BUILDING
MAINTENANCE
Building Maintenance
Plumbing/Electrical
Landscaping &
Vegetation Management
Snow Removal
Interior/Exterior Painting
HVAC
Terminal
Security/Access Control
System
K. YALOVICH
Administrative
Assistant
Security
ID System & Access
Programs/Passenger
Facility Charges
Security Badges
Training
Airport Leases
Capital Improvement
Projects
Grants
Records
Timekeeping
J. VERA-
RODRIGUEZ
Airport Maintenance
IIAIRFIELD
MAINTENANCE
3.00 Positions
Airfield Inspections
Snow Removal
Vegetation Management
Airfield Painting
Sign Replacement
Electrical Work
FAA Recurrent Training
Equipment Repairs
Emergency Coordination
Wildlife Management
Heavy Equipment
\ Operation
YAKIMA AIRPORT
2014 BUDGET NARRATIVE
AIRPORT OPERATING
City Manager Tony O'Rourke
Air Terminal Manager Robert Peterson
DEFINITION
The Yakima Air Terminal provides the local community with air service to/from the Yakima Valley.
In order to facilitate these services the airport has a terminal building located conveniently off of
Washington Avenue. The terminal building has 5 aircraft parking gates all of which embark
passengers through the ground level concourse. The airport is serviced by Alaska Airlines which
provides three flights daily to/from Seattle International Airport and utilizes the Bombardier Q400
aircraft. Approximately 60,000 passenger enplanements are recorded each year, and are forecasted
to increase through the Airport Master Plan Update. The terminal also houses three rental car
facilities which are conveniently located adjacent to the baggage claim area. Hertz, Avis, and
Budget rent -a -car companies allow easy access to vehicles which are parked just east of the terminal
building.
Primary services provided by this division include:
Airport Management and Administration
Airfield and Terminal Maintenance
Snow Removal Operations
Airport Operations
Hazardous Wildlife Management
Airport Security
Heavy Equipment Repairs
Yakima Air Terminal is a Federal Aviation Administration Part 139 certificated airport with its
primary runway classified as a C -III able to accommodate the Boeing 737-800 aircraft. The airport is
equipped with Airport Rescue and Fire Fighting capabilities which encompass an ARFF Index B
upgradable to Index C upon request. The main runway 9/27 is 7,604 feet long by 150 feet wide and
is equipped with a precision approach Instrument Landing System to accommodate aircraft
operations in adverse weather conditions. The secondary runway 4/22 is 3,835 feet long by 150 feet
wide and will accommodate smaller aircraft operations during times when the main primary
runway is not available due to strong southerly winds. Both runways have parallel taxiways that
measure the full length of each runway with connecting taxiways located at strategic points. The
Yakima Air Terminal experiences about 40,000 aircraft operations per year, of which 1,840 are air
carrier operations.
The Yakima Air Terminal also has a variety of pilot services to include an Automated Weather
Observation System to provide critical weather information located at the airport. In conjunction
with this service, the airport has an Air Traffic Control Tower operated by Serco under a contract
with the Federal Aviation Administration.
2014 Adopted Budget • Airport —1
The Yakima Air Terminal is home to many businesses which range from aircraft servicing to a
General Aviation and Light Sport Aircraft production. These aircraft services include McAllister
Museum of Aviation, McCormick Air Center a full service Fixed Based Operator, Aircraft Hangars,
J.R. Helicopter Service, Cub Crafters, and Yakima Aerosport.
The service units in this division are:
Service Unit 171- Airfield
Service Unit 172 - Terminal
Service Unit 173 - Commercial
Service Unit 174 - Security
Service Unit 175 - Parking
Service Unit 176 - Administration
Service Unit 177 - Planning
Service Unit 523 - Air Facilities Maintenance
Service Unit 526 - Traffic Engineering
Service Unit 699 - General Revenues
AUTHORIZED PERSONNEL
Class
Code Position Title
1175 Yakima Air Terminal Manager
11610 Administrative Assistant
8910 Airport Maintenance Specialist
Total Personnel (1)
2013 2014
2012 Amended Proposed
Actual Budget Budget
0.00 1.00 1.00
0.00 1.00 1.00
0.00 5.00 5.00
0.00 7.00 7.00
(1) The Yakima Air Terminal was acquired by the City in 2013, consequently, there are no employees listed for 2012.
BUDGET SUMMARY
Dept 421 Airport Operating (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
173 Commercial $0 $3,167 $0 $3,167 $3,800 120.0% 120.0%
174 Security 0 4,505 0 4,505 6,400 142.1% 142.1%
175 Parking 0 502 0 502 600 119.5% 119.5%
176 Administration 0 592,210 115,732 548,607 354,122 59.8% 64.5%
177 Planning 0 5,150 0 6,000 6,600 128.2% 110.0%
523 Air Facilities Maint 0 339,349 159,797 292,645 459,224 135.3% 156.9%
526 Traffic Engineering 0 136,905 58,925 142,025 206,624 150.9% 145.5%
Total Expenditures $0 $1,081,788 $334,454 $997,451 $1,037,370 95.9% 104.0%
2 -Airport • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Revenue Summary By SU Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
171 Airfield $0 $281,525 $0 $267,630 $335,330 119.1% 125.3%
172 Terminal 0 227,891 0 227,921 274,031 120.2% 120.2%
173 Commercial 0 147,880 0 147,880 177,064 119.7% 119.7%
174 Security 0 32,560 0 32,560 7,000 21.5% 21.5%
175 Parking 0 166,700 0 166,700 180,000 108.0% 108.0%
176 Administration 0 15,300 0 15,300 20,200 132.0% 132.0%
Total Re venue $0 $871,856 $0 $857,991 $993,625 114.0% 115.8%
Fund Balance
Beginning Balance $0 $0 $226,962 $226,962 $87,502 n/a 38.6%
Revenues Less Expenditures 0 -209,932 -334,454 -139,460 -43,745 20.8% 31.4%
Ending Balance $0 -$209,932 -$107,492 $87,502 $43,757 -20.8% 50.0%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $0 $434,257 $243,763 $342,768 $449,288 103.5% 43.3%
200 Personnel Bene fits 0 132,005 83,714 116,717 152,558 115.6% 14.7%
Sub -Total Salaries &Benefits 0 566,262 327,477 459,485 601,846 106.3% 58.0%
300 Supplies 0 35,591 671 35,661 58,380 164.0% 5.6%
400 Other Svcs & Charges 0 166,160 1,638 213,530 296,734 178.6% 28.6%
600 Capital Outlays 0 25,000 0 0 25,000 100.0% 2.4%
700 Debt Service 0 256,775 0 256,775 0 0.0% 0.0%
900 Intfnd Pymt f/Svcs 0 32,000 4,667 32,000 55,410 173.2% 5.3%
Total Expenditures $0 $1,081,788 $334,453 $997,451 $1,037,370 95.9% 100.0%
EXPLANATORY NARRATIVE
Service Unit 171- Airfield
This revenue budget line item is established at a level sufficient to offset the projected costs for
providing airfield services at the airport. Revenue sources come from a variety of charges
previously established by comparing similar sized airports throughout the Pacific Northwest.
These charges entail landing fees for both signatory and non -signatory airlines, airfield utilities, fuel
flowage fees, fuel permits and land leased for aviation/commercial facilities to provide a variety of
services to the aviation community.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -171 Airfield Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Re ve nue s
340 Chrgs f/Goods & Services $0 $136,510 $0 $122,615 $161,630 118.4% 131.8%
360 Miscellaneous Revenues 0 145,015 0 145,015 173,700 119.8% 119.8%
Total Revenues - SU 171 $0 $281,525 $0 $267,630 $335,330 119.1% 125.3%
2014 Adopted Budget • Airport - 3
Service Unit 172 — Terminal
This revenue budget line item is established at a level sufficient to offset the projected costs for
providing airfield services at the airport. Revenue sources come from a variety of charges
previously established by comparing similar sized airports throughout the Pacific Northwest.
These charges entail providing adequate office space for a variety of aviation services which
include airlines, rent -a -cars, vending machines, concessionary restaurants or coffee stands,
advertisements, passenger screening and terminal usage for non -signatory airlines.
SU - 172 Terminal
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Re ve nue s
340 Chrgs f/Goods &Services $0 $900 $0 $900 $1,080 120.0% 120.0%
360 Miscellaneous Revenues 0 226,991 0 227,021 272,951 120.2% 120.2%
Total Revenues - SU 172 $0 $227,891 $0 $227,921 $274,031 120.2% 120.2%
Service Unit 173 — Commercial
This service unit consists of maintaining airport owned buildings, which may require parts and
equipment to complete any maintenance repairs. Many of these buildings are leased to tenants and
these repairs would fall outside the lessee's obligations. This service unit also includes the water
usage for the airport administration building as well as the refuse dumpsters located at the
administration office and the maintenance shop.
SU -173 Commercial
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
300 Supplie s
310 Office/Oper Supplies $0 $83 $0 $83 $100 120.5% 120.5%
350 Small Tools & Equip 0 83 0 83 100 120.5% 120.5%
Total 0 166 0 166 200 120.5% 120.5%
400 Other Services/Charges
470 Public Utility Services 0 2,001 0 2,001 2,400 119.9% 119.9%
480 Repairs/Maintenance 0 1,000 0 1,000 1,200 120.0% 120.0%
Total 0 3,001 0 3,001 3,600 120.0% 120.0%
Total Expenditures - SU 173 $0 $3,167 $0 $3,167 $3,800 120.0% 120.0%
Re ve nue s
340 Chrgs f/Goods & Services $0 $22,220 $0 $22,220 $26,764 120.5% 120.5%
360 Miscellaneous Revenues 0 125,660 0 125,660 150,300 119.6% 119.6%
Total Revenues - SU 173 $0 $147,880 $0 $147,880 $177,064 119.7% 119.7%
Service Unit 174 — Security
This service unit provides for both revenues and expenses to process airport security badges. As
outlined in the Transportation Security Administration (TSA) regulations, commercial service
airports are required to restrict access to the Air Operations Area (AOA) or any surface inside the
airport's primary security perimeter fence. To perform this function the airport has set up a system
4 —Airport • 2014 Adopted Budget
which requires all personnel who wish access to the AOA be required to be appropriately badged.
This process requires a security background check, which when cleared through the system, allows
an airport security badge to be issued. TSA regulations require specific types of badges be renewed
within a set timeframe. As this process is completed the individual is charged a fee to process the
security badge, and these revenues are then utilized to purchase supplies to perform this operation.
Account 310 Office and Operating Supplies — This account is to pay for the supplies needed to process
the airport's security badges.
Account 410 Professional Services — This account is to pay for the background checks to obtain a
security badge.
SU -174 Security
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
300 Supplie s
310 Office/Oper Supplies $0 $2,920 $0 $2,920 $3,500 119.9% 119.9%
350 Small Tools & Equip 0 335 0 335 400 119.4% 119.4%
Total 0 3,255 0 3,255 3,900 119.8% 119.8%
410 Professional Services 0 1,250 0 1,250 2,500 200.0% 200.0%
Total Expenditures - SU 174 $0 $4,505 $0 $4,505 $6,400 142.1% 142.1%
Re ve nue s
360 Miscellaneous Revenues
$0 $32,560 $0 $32,560 $7,000 21.5% 21.5%
Service Unit 175 - Parking
This revenue budget line item is established at a level sufficient to offset the projected costs for
providing airfield services at the airport. Revenue sources come from a variety of parking services
which are provided to passengers who wish to park at the airport as they travel by air or bus
transportation. The parking lot is managed by Republic Parking System and provides passengers
both short and long term parking. Republic also provides the convenience of a cell phone lot for
the community to utilize as a quick parking solution as individuals await their passenger's arrival.
Revenues are collected and returned to the airport under the terms of the current agreement.
SU -175 Parking
Expense s
470 Public Utility Services
Re ve nue s
360 Miscellaneous Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
$0 $502 $0 $502 $600 119.5% 119.5%
$0 $166,700 $0 $166,700 $180,000 108.0% 108.0%
2014 Adopted Budget • Airport — 5
Service Unit 176 — Administration
This service unit consists of expenses associated with the airport administration office. Within this
service unit a few modifications have been implemented since the change in ownership from the
previous Joint Operations Agreement to a City department. The first change is illustrated in a
decrease in salaries for permanent staff by eliminating the Assistant Airport Manager and the
Administrative Assistant/Finance Manager positions. This provides the airport with additional cost
savings by transitioning the financial services previously managed at the airport to the City's
Finance Department. Due to this change there was a slight increase in city service charges.
This service unit also provides the airport with the appropriate functions to complete the day-to-
day operations. Some of these functions include cellular phones for on call emergency responses at
the airport, local advertisements for bidding of government services, professional services not
covered under the Airport Improvement Program, travel to/from professional conferences and
meetings and minor repairs/maintenance. City services are also provided under this service unit
which includes the airport's Financial, Legal, Human Resources, and Information Technology
services.
The service unit also includes debt service principal and debt service interest that outlined in 2013
an expense of $250,000 and $6,775 respectively. These line items repaid the Supporting Investments
in Economic Development (SIED) loan that assisted the airport in starting the Airport Master Plan
Update in 2011.
Account 110 Salaries and Wages - This account is to pay for salaries and wages for the airport staff
within the airport administration building. This account reflects a slight decrease from the previous
year's amended budget due to the relocation and elimination of positions.
Account 130 Special Pay - This account is used to pay differential pay for time worked after 6:00 pm
and before 6:00 am.
Account 310 Office and Operating Supplies - This account is to pay for the regular day to day office
supplies needed to operate the administration office. Much of these items may include paper,
printer, pens, staplers, and any maintenance items that may arise throughout the year.
Account 410 Professional Services - This account is to pay for miscellaneous professional services that
may not be covered under the Airport Improvement Program. This may include any legal fees,
advertisements, maintenance or repairs.
Account 460 Insurance - This account is to pay for the airport's property insurance, which includes
buildings, aircraft hangars, vehicles, equipment, and supplies owned by the City.
Account 490 Miscellaneous - This account is to pay for any miscellaneous invoices which wouldn't
fall under the accounts listed within this service unit.
Account 780 Intergovernmental Loans - This account, along with 830 (Debt Service) is to pay for any
debt the airport incurs or has incurred in past years. This account has been reduced and illustrates
a zero balance by paying the previous account balance on the 2011 SIED loan.
6 —Airport • 2014 Adopted Budget
Account 990 Interfund Administration Charges - This account is to pay for a variety of services
provided to the airport as a department. These services encompass the airport's Finances, Legal,
Human Resources, and Information Technology divisions.
SU -176 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries & Wages $0 $197,133 $85,819 $121,888 $160,829 81.6% 131.9%
130 Special Pay 0 1,045 1,609 1,045 1,600 153.1% 153.1%
Total 0 198,178 87,428 122,933 162,429 82.0% 132.1%
200 Personnel Bene fits 0 50,150 26,430 34,862 43,990 87.7% n/a
300 Supplie s
310 Office/Oper Supplies 0 2,000 295 2,000 2,400 120.0% 120.0%
350 Small Tools & Equip 0 1,350 0 1,600 1,600 118.5% 100.0%
Total 0 3,350 295 3,600 4,000 119.4% 111.1%
400 Other Services/Charges
410 Professional Services 0 10,835 42 25,000 15,000 138.4% 60.0%
420 Communications 0 2,885 999 3,050 1,707 59.2% 56.0%
430 Trans/Training 0 1,250 225 1,500 2,000 160.0% 133.3%
440 Advertising 0 2,000 0 2,000 1,000 50.0% 50.0%
450 Oper Rentals/Leases 0 1,250 0 1,250 1,500 120.0% 120.0%
460 Insurance 0 26,737 0 58,737 58,737 219.7% 100.0%
470 Public Utility Services 0 750 0 750 750 100.0% 100.0%
480 Repairs/Maintenance 0 500 0 600 1,000 200.0% 166.7%
490 Miscellaneous 0 5,550 312 5,550 6,600 118.9% 118.9%
Total 0 51,757 1,578 98,437 88,294 170.6% 89.7%
780 Inte rgove rnmental Loans 0 250,000 0 250,000 0 0.0% 0.0%
830 Debt Svc - Ext LTD - Int 0 6,775 0 6,775 0 0.0% 0.0%
990 Interfund Admin Chrgs 0 32,000 0 32,000 55,410 173.2% 173.2%
Total Expenditures - SU 176 $0 $592,210 $115,731 $548,607 $354,123 59.8% 64.5%
Revenue s
360 Miscellaneous Revenues
$0 $15,300 $0 $15,300 $20,200 132.0% 132.0%
Service Unit 177 - Planning
This service unit consists of a lease agreement the airport maintains for potential airport growth.
The lease outlines approximately 100 acres that are located adjacent to Yakima's crosswind runway.
These expenses are offset by revenues collected via subleasing the land for agricultural purposes.
SU -177 Planning
Expense s
490 Miscellaneous
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
$0 $5,150 $0 $6,000 $6,600 128.2% 110.0%
2014 Adopted Budget • Airport - 7
Service Unit 523 — Air Facilities Maintenance
This service unit consists of expenses associated with maintaining the airfield as outlined under
Federal Aviation Regulations to ensure safety of aircraft operations are continuously maintained.
Account 120 Overtime — This account is to pay for any overtime incurred to perform maintenance
functions outside the regular scheduled 40 hour work week. Overtime and specialty pay are
allocated to ensure adequate staffing is present during emergency responses, inclement weather for
snow removal operations, after hour call -ins and Capital Improvement Project oversight.
Account 130 Special Pay — This account is used to pay differential pay for time worked after 6:00 pm
and before 6:00 am.
Account 310 Office and Operating Supplies — This account is to pay for the regular day to day supplies
needed to operate the airfield. This account shows a slight increase to provide the airfield
maintenance specialists with adequate materials and paint. These supplies will be utilized to
repaint specific areas of the airfield to ensure current Federal Aviation Administration compliance.
Account 410 Professional Services — This account is to pay for miscellaneous professional services that
may not be covered under the Airport Improvement Program. This account illustrates a slight
increase which includes a recent agreement between the United States Department of Agriculture
for Wildlife Services. This allows the USDA to assist our airfield maintenance staff with the
eradication of pocket gophers that may cause damage to airfield infrastructure as well as attract
other wildlife hazards.
Account 470 Public Utility Services — This account is to pay for the utilities costs associated with
furnishing the airfield with lighted Apron, Taxiway, Runway lights and signs as outlined in the
Federal Aviation Regulations. This account also provides some tenants on the airport with
electricity which is then offset through invoicing tenants for their monthly usage.
Account 480 Repairs and Maintenance — This account is to pay for any repairs needed with airfield
equipment, lights, signs, generators, and the two Airport Rescue and Firefighting (ARFF) rigs. This
year there's a slight increase with this account to replace four tires on the Striker ARFF rig.
Account 640 Machinery and Equipment — This account is to pay for purchase of new equipment to
maintain the airfield outlined in the Federal Aviation Regulations. This account will replace a bush
hog mower deck that has outlived its useful life to maintain the airport's safety areas and infields.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 523 Air Facilities Maint Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $0 $158,029 $97,935 $136,785 $199,458 126.2% 145.8%
120 Overtime 0 2,000 396 2,000 6,000 300.0% 300.0%
130 Special Pay 0 2,230 2,280 2,230 2,500 112.1% 112.1%
140 Retire/Term Ca shout 0 13,230 13,227 13,230 12,000 90.7% 90.7%
Total 0 175,489 113,838 154,245 219,958 125.3% 142.6%
8 —Airport • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 523 Air Facilities Maint Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
200 Personnel Bene fits 0 58,460 41,119 58,460 84,226 144.1% 213.8%
300 Supplie s
310 Office/Oper Supplies 0 5,200 113 6,200 16,200 311.5% 261.3%
320 Fuel Consumed 0 15,000 0 15,000 22,000 146.7% 146.7%
350 Small Tools & Equip 0 1,000 0 1,200 1,200 120.0% 100.0%
Total 0 21,200 113 22,400 39,400 185.8% 175.9%
400 Other Services/Charges
410 Professional Services 0 2,500 0 3,500 23,000 920.0% 657.1%
430 Trans/Training 0 100 0 120 120 120.0% 100.0%
450 Oper Rentals/Leases 0 100 0 120 120 120.0% 100.0%
470 Public Utility Services 0 45,800 0 44,400 50,000 109.2% 112.6%
480 Repairs/Maintenance 0 7,000 60 5,400 15,000 214.3% 277.8%
490 Miscellaneous 0 3,700 0 4,000 2,400 64.9% 60.0%
Total 0 59,200 60 57,540 90,640 153.1% 157.5%
640 Machinery/Equip 0 25,000 0 0 25,000
980 Inte rfimd Grg/Pint Chgs 0 0 4,667 0 0 n/a n/a
Total Expenditures - SU 523 $0 $339,349 $159,797 $292,645 $459,224 135.3% 156.9%
Service Unit 526 - Traffic Engineering
This service unit consists of a variety of expenses associated with maintaining the terminal as
passengers and tenants traverse the facilities. These items include electrical power, natural gas,
water, wastewater, supplies to properly stock public restrooms, television and professional services
to ensure preventative maintenance is upheld. One item which has increased from the previous
budget was the repairs and maintenance which will update the terminal's ascetic appearance. This
project will replace the worn carpet and aging paint inside the terminal building.
Account 120 Overtime - This account is to pay for any overtime incurred to perform maintenance
functions outside the regular scheduled 40 hour work week. Overtime and specialty pay are
allocated to ensure adequate staffing is present during emergency responses, inclement weather for
snow removal operations, after hour call -ins and shift coverage.
Account 130 Special Pay - This account is used to pay differential pay for time worked after 6:00 pm
and before 6:00 am.
Account 310 Office and Operating Supplies - This account is to pay for the regular day to day supplies
needed to maintain the terminal building. This account shows a slight increase to provide the
terminal maintenance adequate supplies in the event of any unexpected airline diversions as well as
increased passenger enplanements as projected in the draft Airport Master Plan Update.
Account 410 Professional Services - This account is to pay for miscellaneous professional services that
may not be covered under the regular day to day maintenance items. Any maintenance outside
this realm will be contracted out for repairs. Examples of these maintenance repairs include
preventative maintenance on HVAC systems, elevator repairs, inspections, security systems,
advertisements, plumbing, and sliding door repairs.
2014 Adopted Budget • Airport - 9
Account 420 Communications - This account is to pay for additional telephone lines in the terminal
building. Systems such as the elevator, fire alarm, and security systems require connectivity to the
appropriate monitoring facilities.
Account 480 Repairs and Maintenance - This account is to pay for any maintenance items that may
arise outside the normal day to day supplies to operate the terminal building. This account was
increased in 2014 to assist in the rehabilitation of the terminal's appearance, replacing dated carpet,
paint, and fixtures.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 526 Traffic Engineering Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $0 $56,303 $40,969 $61,303 $65,252 115.9% 106.4%
120 Overtime 0 3,000 281 3,000 1,000
130 Special Pay 0 650 610 650 650
140 Retire/Term Cashout 0 637 637 637 0 0.0% 0.0%
Total 0 60,590 42,497 65,590 66,902 110.4% 102.0%
200 Personnel Benefits 0 23,395 16,166 23,395 24,342 104.0% 223.7%
300 Supplies
310 Office/Oper Supplies 0 7,000 263 5,500 10,140 144.9% 184.4%
320 Fuel Consumed 0 200 0 240 240
350 Small Tools & Equip 0 420 0 500 500 119.0% 100.0%
Total 0 7,620 263 6,240 10,880 142.8% 174.4%
400 Other Services/Charges
410 Professional Services 0 3,000 0 3,000 3,600 120.0% 120.0%
420 Communications 0 1,650 0 2,800 1,900 115.2% 67.9%
470 Public Utility Services 0 39,000 0 39,000 48,000 123.1% 123.1%
480 Repairs/Maintenance 0 850 0 1,000 50,000 n/a n/a
490 Miscellaneous 0 800 0 1,000 1,000 125.0% 100.0%
Total 0 45,300 0 46,800 104,500 230.7% 223.3%
Total Expenditure s - SU 526 $0 $136,905 $58,926 $142,025 $206,624 150.9% 145.5%
Service Unit 699 - General Revenues
The beginning balance reflects the changes from prior year activity in the services unit.
SU - 699 General Revenues
Revenues
270 Beginning Balance
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
10 -Airport • 2014 Adopted Budget
$0 $0 $226,962 $226,962 $87,502 n/a 38.6%
YAKIMA AIRPORT
2014 BUDGET NARRATIVE
AIRPORT CAPITAL
City Manager Tony O'Rourke
Air Terminal Manager Robert Peterson
DEFINITION
This fund is used for expenditures that are required for the purpose of moderate level replacement,
capital repair or capital improvements to the Airport.
Recently during the City Council Study Session held on July 9th 2013, the Council was briefed on
the Airport Master Plan Update of which highlighted a variety of required capital improvement
projects. Two of these projects provided in the memo were the Taxiway Alpha rehabilitation and
upgrading the airfield's lighting and sign systems. Since this briefing airport staff has diligently
worked with Huibregtse, Louman Associates and the FAA under the design phase of this project
and have determined the airport's Taxiway does not meet current standards. In order to meet these
published standards set forth by the FAA the project would have to address widening the current
Taxiway and connectors Alpha 1 -Alpha 5, portions of Taxiway Bravo and Charlie to meet modified
Taxiway Design Group (TDG) 5 standards. Upon addressing this obstacle it requires both the
associated airfield lights and signs be relocated to not cause a hazard to aircraft operating on
associated Taxiways. In doing so the FAA has requested the airport's lights and signs be replaced
as the system has outlived its useful life and needs to be replaced.
In addition to the project listed above the airport is in the process of purchasing additional
equipment for its snow removal operations. As outlined in Federal Aviation Regulations the
airport is required to develop and maintain a Snow and Ice Control Plan which outlines primary
surfaces of which are required to be cleared and maintained within a specific timeframe. As our
current equipment fleet continues to age the FAA advises airport operators to replace its equipment
once they've outlived their useful life. Through careful research and design the Yakima airport is
pursuing the acquisition of two pieces of equipment which will help airfield maintenance crews
remain in compliance with stringent FAA requirements. These pieces of equipment will also
increase the safety of aircraft operators as they will assist in the removal of snow on the Runways,
Taxiways, lights, and airfield signs.
The service units in this division are:
Service Unit 171
Service Unit 172
Service Unit 176
Service Unit 699
- Airfield
- Terminal
- Administration
- General Revenues
2014 Adopted Budget • Airport —11
BUDGET SUMMARY
Dept 422 Airport Capital (1)
Exp Summary By Service Unit
171 Airfield
172 Terminal
176 Administration
Total Expenditures
(2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
$0 $843,574 $0 $843,574 $11,162,885
0 910,200 0 910,200 0
0 143,933 0 143,933 0
$0 $1,897,707
Revenue Summary By Service Unit
699 General Revenues
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
(6)
% Chng
from
2 to 5
n/a
0.0%
0.0%
$0 $1,897,707 $11,162,885 588.2%
(7)
% Chng
from
4 to 5
n/a
0.0%
0.0%
588.2%
$0 $2,296,456 $0 $1,931,456 $10,666,597 464.5% 552.3%
$0
0
$0 $498,171 $498,171 $531,920 n/a 106.8%
398,749 0 33,749 -496,288 -124.5% n/a
$0 $398,749 $498,171 $531,920
(1)
2012
Expenditure Summary By Type Actual
400 Other Svcs & Charges
600 Capital Outlays
Total Expenditures
$35,632 8.9% 6.7%
(2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
Amended Actual Estimated Projected from of
Budget 09/30/13 Year -End Budget 2 to 5 Total
$0 $143,933 $0 $143,933 $0 0.0% 0.0%
0 1,753,774 0 1,753,774 11,162,885 636.5% 100.0%
$0 $1,897,707
EXPLANATORY NARRATIVE
$0 $1,897,707 $11,162,885 588.2% 100.0%
Service Unit 171— Airfield
This service units capital funds will be utilized to rehabilitate the Terminal Apron concrete panels
in order to preserve the panels for years to come. The terminal apron supports all Part 139
operators, commercial air service, diversions, and emergency landings and is vital for continued
aircraft operations using the terminal building. Recently, the Airport Master Plan Update has
identified rehabilitation of the terminal apron a priority for the airport due to the degree of cracking
and spalling of the existing concrete surface and the heaved asphalt surrounding the concrete
panels. These concrete panels were originally constructed in 1960's and have since separated
laterally to cause the previous crack sealant to fail. This project will address this concern by
repairing the gaps through placement of backer rod and crack sealant to ensure further separation
is prevented.
This grant will continue to assist in the completion of the Airport's Master Plan Update. This
project is essentially the business plan for the airport and is slated to be completed in Spring 2014.
Much of the document covers existing conditions at the airport, forecasts of enplanements, Airport
Layout Plans, financial reviews, facility requirements and alternative analysis as the airport
continues to expand.
12 —Airport • 2014 Adopted Budget
SU -171 Airfield
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
630 Impr Other Thans Bldg $0 $332,054 $0 $332,054 $11,162,885 n/a n/a
640 Machinery/Equipment 0 511,520 0 511,520 0 0.0% 0.0%
Total Revenues - SU 171 $0 $843,574 $0 $843,574 $11,162,885 n/a n/a
Service Unit 172 — Terminal
This service unit encompasses the terminal apron rehabilitation expenses which include both
design and construction phases. The design phase was conducted throughout the 2013 fiscal year
to prepare for the construction phase. Once completed the airport began the construction portion
of the project in fall 2013. Unfortunately, due to inclement weather setting in earlier in the season
the project had to be halted until spring 2014 where warmer weather will allow for continued
construction. This project is projected to be completed late spring 2014. Any expenses not used in
2013 will be carried forward to the 2014 budget.
SU -172 Terminal
Expenses
620 Buildings
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
$0 $910,200 $0 $910,200 $0 0.0% 0.0%
Service Unit 176 — Administration
This service unit encompasses expenditures in relation to the Airport's Master Plan Update. Initial
projections put the completion of this project in fall 2013 but have since been delayed till spring
2014. Any expenses not used in 2013 will be carried forward to the 2014 budget.
SU -176 Administration
Expenses
410 Professional Services
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
$0 $143,933 $0 $143,933 $0 0.0% 0.0%
Service Unit 699 — General Revenues
Revenues in this service unit consist of a series of grants which were obtained from the Federal
Aviation Administration (FAA) under the Airport Improvement Program (AIP). Since the Yakima
Air Terminal is part of the National Plan of Integrated Airport System (NPIAS) and receives
commercial airline service the airport is eligible to receive Federal grants under the AIP program.
Through yearly collection of entitlements and the request for discretionary funds the airport was
able to secure the necessary Federal grants to help contribute to the overall cost of a variety of
Capital Improvement Projects. Traditionally under this program the FAA will contribute up to 90 -
percent of the funding required to construct all improvements and cover design and construction
2014 Adopted Budget • Airport —13
administration fees. The remaining 10 -percent is paid for through the Passenger Facility Charge
Program (PFC) of which is collected monthly as each passenger departs from the airport.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenue s
270 Beginning Balance $0 $0 $498,171 $498,171 $531,920 n/a 106.8%
330 Inte rgovernmental Re v 0 1,719,456 0 1,719,456 10,054,597 584.8% 584.8%
340 Chrgs f/Goods & Services 0 177,000 0 212,000 212,000 119.8% 100.0%
380 Nonre ve nue s 0 400,000 0 0 400,000 100.0% n/a
Total Revenues - SU 173 $0 $2,296,456 $498,171 $2,429,627 $11,198,517 487.6% 460.9%
14 —Airport • 2014 Adopted Budget
Utilities & Engineering
Department Fund
Wastewater Operating 473
Wastewater Capital 472
Wastewater Collection System Project 476
Wastewater Facilities Project 478
Stormwater Operating 441
Stormwater Capital 442
Water 474
Domestic Water Improvement 477
Irrigation 475
Irrigation System Improvements 479
Engineering 041
Arterial Street Capital 142
Streets Capital 344
Public Works Trust (REET 1) 342
Public Works Trust (REET 2) 343
LID Construction 345
Capital Improvement Cumulative Reserve 392
UTILITIES & ENGINEERING
2014 Budgeted Staffing Levels
DEBBIE COOK
Utilities & Engineering Director
127.20 Positions
i
S. Cutter
Engineering Contract
s. Specialist
VACANT
C ty
Engineer
ENGINEERING
DIVISION
14.00 Positions
Prepare Contract Plans,
Specifications and
lie Estimates for
Municipal Projects
Contract Administration
Inspection and Testing
for Municipal Projects
Preparation and
Administration
of State and Federal Grant
Applications
Right -of -Way -Acquisition
LID Administration
D. BROWN
Water/Irrigation
Manager
WATER/IRRIGATION
DIVISION
41.00 Positions
Fire Suppression
Operation, Maintenance
and Administration
Water Supply, Treatment
Operation and
Maintenance
Domestic Water
Distribution System,
Operation, Maintenance
and Administration
Water System
Improvements (CIP)
Irrigation System Operation
and Maintenance Irrigation
System Improvements (CIP)
S. WILLSON
Acting Wastewater/
Stormwater Manager
WASTEWATER
DIVISION
68.20 Positions
Wastewater Treatment
Wastewater
Collection System
Food Processing
Collection and Treatment
Biosolids Recycling
Industrial Pre-treatment
Program
Facilities Operation,
lini Maintenance and
Construction
Stormwater
Surface Drainage
(Stormwater Collection)
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
WASTEWATER OPERATING FUND
Utilities & Engineering Director Debbie Cook, PE
Wastewater Division Manager Shelley Willson
DEFINITION
This division improves, operates and maintains the built environment for collection and treatment
of domestic and industrial wastewater facilities. These facilities protect the environment and public
health in compliance with federal, state and local regulatory requirements.
Discussion
The City of Yakima Regional Wastewater Treatment Facility (WWTF)and its collection system serves
a population of about 92,000 people living in the City of Yakima as well as food and beverage
industries that generate high strength industrial wastewater. Additionally, the Yakima Regional
Wastewater Treatment Facility provides wholesale wastewater treatment to the City of Union Gap,
Terrace Heights Sewer District (including the City of Moxee) and areas of Yakima County within the
City urban growth area. Overall, the WWTF serves approximately 120,000 people.
The City follows regulatory criteria for operations and maintenance of it wastewater facilities set by
the City's National Pollutant Discharge Elimination System (NPDES) permit. The division
publishes an assessment of regulatory changes, administrative needs and capital improvement
requirements in a Facility Plan that is updated approximately every 10 years or as needed. The City
has completed most of the required capital improvements identified in the 2004 Facility Plan. A
new Facility Plan has been drafted and is anticipated to be complete in late 2013. The City's 2013
draft Wastewater Facility Plan presents needs and corresponding expense based upon regulatory
mandates and projected population growth for a 20 -year horizon.
The City is responsible for securing funding for collection, treatment and administrative programs
to meet wastewater obligations. As such, continued investment into the system is required.
Identification of the City's financing options includes loans, bonds, or cash funded through system
users. A rate study consisting of a ten-year review of the Wastewater Division's financial
requirements for both the WWTP and the sanitary sewer collection system was conducted by FCS
Group in 2011.
The 2014 budget provides for staffing levels and equipment adjustments consistent with the
Wastewater Facility Plan. The 2014 budget is dependent upon proposals from the recent rate study
previously approved by City Council including a rate increase of 5.1% in 2013.
There are four budgeted Strategic Initiatives identified for the 2014 budget.
Alternative Wastewater Outfall For Salmon Recovery - The wastewater division is moving the
City of Yakima Wastewater outfall in order to restore critical floodplain environment for
salmon recovery and Yakima Basin Integrated Plan implementation.
2014 Adopted Budget • Utilities & Engineering —1
Update Stormwater, Wastewater, and Industrial Wastewater Rate Studies - The existing
Wastewater and Stormwater Rate Ordinances expire at the end of 2014. The study will
initiate rates for the City's recently built industrial wastewater treatment process. The City
will seek the services of a third party, financial consultant to complete analysis of all three
utilities and recommend a rate structure for the next three years.
Complete Wastewater Collections Master Plan - The City began a systematic evaluation of both
pipeline capacity and condition analysis in 2011. The compilation of capacity and condition
data will provide the information necessary for a Collection System Master Plan. The
Master Plan will allow for construction coordination of known wastewater deficiencies with
street and other utility projects.
The Wastewater Division will install a Biosolids (sludge) Dryer to produce a Class A,
exceptional quality biosolids product that can be sold "out of the gate" as a soil amendment.
The dryer will improve the built environment by increasing Wastewater Treatment Facility
reliability, utilizing bio -gas produced by the new industrial wastewater treatment system,
and reducing hauling and permitting expenses associated with Class B biosolids. The
project defers major capital expenses, reduces operating expenses and reduces the
Wastewater Treatment Facilities carbon emissions.
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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Million Gallons/Yr. Pumped
677
640
650
Yakima
475.7
410
400
Union Gap
201.3
230
250
Total Million Gallons/Yr. Pumped
677
642
645
Pumping Costs
141,616
165,012
190,000
Cost Per Million Gallons Pumped
209.18
257.03
294.57
2 - Utilities & Engineering • 2014 Adopted Budget
Wastewater Treatment
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Billion Gallons/Yr. Treated
3.31
3.30
3.3
Laboratory Tests/Month
940
1,158
1,594
Permitted Hydraulic Capacity (average day peak month)
21.5
21.5
21.5
Average Day Peak Month
10.21
10.86
11.0
Percent of Permit Capacity
48%
51%
51%
Peak Day
12.56
11.87
12.80
Pounds of Organic Pollutants Treated (BOD) (9
10,368,890
10,800,000
11,000,000
Permitted BOD Loading (Average Day/Max. Month)
53,400
53,400
53,400
Actual Load Average Day/Max. Month
36,012
39,500
40,000
Percent of Permit Capacity
67%
74%
75%
Pounds of Total Suspended Solids (TSS) (9
7,667,210
7,950,000
8,000,000
Permitted Suspended Solids Loading (Avg Day/Max Month)
38,600
38,600
38,600
Actual Load Average Day/Max. Month
20,962
24,000
25,000
Percent of Permit Capacity
54%
62%
65%
Biosolids (Dry Tons)
1,489
1,525
1,500
Treatment Costs
$5,756,939
$5,850,000
$5,900,000
Total Facility Debt Service & Cash Contribution for Capital (9
5,323,119
2,700,000
3,000,000
Capital Projects
Flow Treated (mg)
3,310
3,300
3,300
Cost Per Million Gallons Treated (2)
$2,878
$2,900
$2,500
(1) Loadings from industrial waste will be reduced with new Upflow Anaerobic Sludge Blanket (UASB) process.
(2) Total Cost per Million Gallons Treated includes actual treatment costs plus Debt Service, Cash Contributions for
Capital Projects, and Reserve Contribution Determination. In 2012, 1e of Operations and Maintenance Resources
treated 3.475 gallons of wastewater.
AUTHORIZED PERSONNEL
2013 2014
Class 2012 Amended Proposed
Code Position Title Actual Budget Budget
1272 Wastewater Manager
4240 Instrument Technician
7123 Department Assistant III
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
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
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
1.00
1.00
1.50
4.00
1.00
7.00
8.00
2.70
3.00
2.00
1.00
1.00
1.00
13.00
2014 Adopted Budget • Utilities & Engineering - 3
Class
Code Position Title
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 (1)
2013 2014
2012 Amended Proposed
Actual Budget Budget
9.00 9.00 9.00
3.00 3.00 3.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
4.00 4.00 4.00
1.00 1.00 1.00
1.00 1.00 1.00
69.00 69.00 69.20
(1) Wastewater funds 1.32 FTE's in Engineering (041), 1.05 FTE in Codes (022), and .4 FTE in Water (474). 7.17 FTE's are
funded by Stormwater.
BUDGET SUMMARY
Dept 473 Sewer Operating (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
211 Wastewater Collection $6,530,922 $7,217,762 $5,234,515 $7,169,646 $7,308,257 101.3% 101.9%
215 Rudkin Road 75,522 83,089 69,850 83,775 235,753 283.7% 281.4%
232 Wastewater Treatment 5,677,095 6,729,714 4,423,240 6,642,614 6,579,028 97.8% 99.0%
233 Wastewater Pre-Treatrnei 889,689 951,182 716,067 980,624 956,922 100.6% 97.6%
645 Interfund Distribution 6,105,046 4,543,431 3,561,840 4,545,860 5,133,472 113.0% 112.9%
Total Expenditure s $19,278,274 $19,525,178 $14,005,512 $19,422,519 $20,213,432 103.5% 104.1%
Revenue Summary By Service Unit
211 Wastewater Collection $15,997,026 $16,858,589 $12,038,294 $16,069,216 $16,068,670 95.3% 100.0%
215 Rudkin Road 15,047 23,800 15,857 23,800 23,800 100.0% 100.0%
218 Capital Improvement 736,690 500,000 375,795 500,000 500,000 100.0% 100.0%
232 Wastewater Treatment 2,541,393 2,272,093 1,701,013 2,266,893 2,341,453 103.1% 103.3%
233 WW Pre -Treatment 871,875 723,680 675,347 725,150 748,680 103.5% 103.2%
645 Interfund Distribution 232,939 274,554 153,747 232,939 274,554 100.0% 117.9%
699 General Revenues 13,675 1,200 7,431 5,682 1,200 100.0% 21.1%
Total Revenues $20,408,645 $20,653,916 $14,967,484 $19,823,680 $19,958,357 96.6% 100.7%
Fund Balance
Beginning Balance $374,849 $866,735 $1,505,221 $1,505,221 $1,906,383 219.9% 126.7%
Revenues Less Expenditures 1,130,371 1,128,738 961,972 401,162 -255,075 -22.6% -63.6%
Ending Balance $1,505,220 $1,995,473 $2,467,193 $1,906,383 $1,651,308 82.8% 86.6%
4 - Utilities & Engineering • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $3,615,003 $3,971,124 $2,772,301 $3,900,624 $3,890,802 98.0% 19.2%
200 Personnel Bene fits 1,316,164 1,613,597 1,071,648 1,593,766 1,458,519 90.4% 7.2%
Sub -Total Salaries & Benefits 4,931,167 5,584,721 3,843,949 5,494,390 5,349,321 95.8% 26.5%
300 Supplies 714,610 962,466 629,407 936,466 1,014,500 105.4% 5.0%
400 Other Services/Charges 1,212,247 1,613,902 953,246 1,636,402 1,623,496 100.6% 8.0%
500 Intergovernmental Svcs 9,229,109 7,719,254 5,597,826 7,719,254 8,657,659 112.2% 42.8%
600 Capital Outlays 70,898 255,000 80,216 244,000 155,000 60.8% 0.8%
700 Debt Service 802,723 948,177 886,171 950,606 775,618 81.8% 3.8%
900 Intfnd Pymt f/Svcs 2,317,518 2,441,658 2,014,697 2,441,401 2,637,838 108.0% 13.0%
Total Expenditures $19,278,272 $19,525,178 $14,005,512 $19,422,519 $20,213,432 103.5% 100.0%
EXPLANATORY NARRATIVE
$24,000,000
$20,000,000
$16,000,000
$12,000,000
$8,000,000
$4,000,000
$0
WASTEWATER OPERATING FUND FINANCIAL DATA
— $3,000,000
— $2,500,000
— $2,000,000
— $1,500,000
— $1,000,000
— $500,000
2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Estimate Proposed
Revenues $17,307,692
$18,030,230
$16,194,423
$20,408,644
$19,823,680
$19,958,357
Expenditures $16,867,157
$17,574,185
$18,445,018
$19,278,273
$19,422,519
��BegBal $1,728,864
$2,169,399
$2,625,444
$374,849
$1,505,220
—1t—End Bal $2,169,399
$2,625,444
$374,849
$1,505,220
$1,906,381
$20,213,432
$1,906,381
$1,651,306
$0
2014 Adopted Budget • Utilities & Engineering — 5
Utility Tax
12.3%
$2,263,900
WASTEWATER OPERATING FUND
2014 budget — $20,213,432
Interfund
11.5%
$2,118,522
Capital Transfer
16.9%
$3,102,850
Debt Service
14.1%
$2,593,126
O&M
45.3%
$8,337,429
Service Unit 211- Wastewater Collection
The Wastewater Collection Unit began a new approach toward the maintenance and care of the
City's over 335 miles of sanitary wastewater lines. The division is now operating using an asset
management approach that will provide a more cost effective and efficient method of cleaning the
sanitary sewer lines. In the past large sections of the system were cleaned without any basis for the
cleaning. The focus had been on reaching a pre -determined footage of activity for each crew. The
work was not scheduled with consideration given to reducing drive time, maximizing setup
activities, or addressing problems found in the pipelines. This resulted in over cleaning of clean
lines and minimal maintenance occurring on lines that were in need of repair. With the use of a
computerized maintenance that tracks individual pipe segments located between manholes, the
type and frequency of maintenance can be tailored to the needs of that segment. In addition, the
two CCTV cameras and contractor pipe condition assessment are providing a data set to the City to
determine the overall structural and operational condition of the pipes. This information will be
used to prioritize future pipeline rehabilitation projects that will be completed by city crews and
contractors. The migration to ICOM3 for wastewater work orders was completed in October 2013.
As part of the new approach to efficiently maintaining the collection infrastructure crews have been
re -assigned to add additional crews to Stormwater Collections. This was possible by reducing the
manpower and equipment needed in Wastewater Collections through efficiency planning of
general maintenance. The additional Stormwater Crews will allow a Stormwater Utility Crew to
perform repairs needed to the collection system to increase its useable life and allow better access
for maintenance crews. The second crew will be assigned to cleaning the Stormwater system to
maintain proper function during rain events, resulting in a total of two crews now assigned the task
of cleaning and evaluating the Stormwater System.
6 — Utilities & Engineering • 2014 Adopted Budget
As of October 31, 2013 the City's Wastewater Utility Crew has completed installation of 40 Cured In
Place Pipe Repairs to reduce Inflow and Infiltration (I&I) and structurally stabilize deteriorated
sewer pipes. Ongoing efforts by the two TV crews to evaluate and initiate repair candidates will
increase the number of repairs made by City crews as well as contracted repair projects.
Contractors are obtained by the city for repair candidates that are beyond the City's current
capabilities. In 2013 the City contracted a pipeline replacement on Tieton Drive between 38th and
40th Ave. The City contracted a reline project near Davis High school of approximately 384' in
conjunction with the Davis High project of re -lining 980' of continuous sewer pipe. The City also
contracted manhole rehabilitation to reduce I&I and deterioration to 5 sewer manholes, reducing
approximately 200 GPM of I&I from the City's sewer system.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 211 Wastewater Collection Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $1,145,167 $1,333,267 $903,993 $1,260,980 $1,189,747 89.2% 94.4%
120 Overtime 8,240 12,000 5,324 10,000 12,000 100.0% 120.0%
130 Special Pay 10,129 7,696 22,399 22,896 7,696 100.0% 33.6%
140 Retire/Term Ca shout 15,286 10,000 42,527 48,803 26,000 260.0% 53.3%
Total 1,178,822 1,362,963 974,243 1,342,679 1,235,443 90.6% 92.0%
200 Personnel Benefits
200 Personnel Benefits 443,760 578,684 383,289 559,152 485,391 83.9% 86.8%
280 Clothing &Mise 669 3,000 1,174 3,000 6,000 200.0% 200.0%
Total 444,429 581,684 384,463 562,152 491,391 84.5% 87.4%
2014 Adopted Budget • Utilities & Engineering - 7
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 211 Wastewater Collection Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
300 Supplies
310 Office & Oper Supplies 77,716 75,000 67,697 75,000 75,000 100.0% 100.0%
320 Fuel Consumed 70,274 80,000 59,353 72,000 80,000 100.0% 111.1%
350 Small Tools & Equip 1,787 2,500 373 2,500 2,500 100.0% 100.0%
3G0 Grouting Chemicals 15,964 37,966 22,412 37,966 30,000 79.0% 79.0%
Total 165,741 195,466 149,835 187,466 187,500 95.9% 100.0%
400 Other Services &Charges
410 Professional Services 2,608 8,500 3,998 8,500 8,500 100.0% 100.0%
420 Communications 5,001 5,660 6,481 5,660 8,182 144.6% 144.6%
430 Transportation/Trainin€ 569 1,800 2,076 3,800 2,500 138.9% 65.8%
440 Advertising 284 300 260 300 300 100.0% 100.0%
450 Oper Rentals &Leases 0 2,000 0 2,000 2,000 100.0% 100.0%
470 Public Utility Services 22,483 28,024 13,485 28,024 27,841 99.3% 99.3%
480 Repairs &Maintenance 11,277 16,000 10,685 16,000 26,000 162.5% 162.5%
490 Miscellaneous 5,103 7,200 11,109 14,700 40,500 562.5% 275.5%
Total 47,325 69,484 48,094 78,984 115,823 166.7% 146.6%
500 Intergovernmental Svcs
530 State/Cnty Tax/Assess 140,292 132,900 94,165 132,900 132,900 100.0% 100.0%
540 Interfund Tax/Assess 3,351,874 3,562,000 2,540,028 3,562,000 3,732,805 104.8% 104.8%
Total 3,492,166 3,694,900 2,634,193 3,694,900 3,865,705 104.6% 104.6%
640 Machinery & Equipment 31,992 50,000 7,165 40,000 50,000 100.0% 125.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 184,450 177,335 133,565 177,335 183,370 103.4% 103.4%
960 Interfund Insurance Sv 393,107 409,924 409,924 409,924 438,619 107.0% 107.0%
990 Interfund Admin Chrgs 592,891 676,005 493,032 676,205 740,407 109.5% 109.5%
Total 1,170,448 1,263,264 1,036,521 1,263,464 1,362,396 107.8% 107.8%
Total Expenditures - SU 211 $6,530,923 $7,217,761 $5,234,514 $7,169,645 $7,308,258 101.3% 101.9%
Revenues
340 Chrgs f/Goods & Services $15,987,245 $16,848,089 $11,958,605 $15,992,120 $16,058,170 95.3% 100.4%
360 Miscellaneous Revenues 9,781 10,500 79,690 77,096 10,500 100.0% 13.6%
Total Revenues - SU 211 $15,997,026 $16,858,589 $12,038,295 $16,069,216 $16,068,670 95.3% 100.0%
Service Unit 215 - Rudkin Road Pump Station
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.
8 - Utilities & Engineering • 2014 Adopted Budget
SU - 215 Rudkin Road
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $17,099 $17,682 $12,647 $17,682 $17,682 100.0% 100.0%
120 Overtime 1,080 1,600 814 1,600 1,600 100.0% 100.0%
130 Special Pay 147 100 413 400 100 100.0% 25.0%
140 Retire/Term Ca shout 0 1,000 0 1,386 1,386 138.6% 100.0%
Total 18,326 20,382 13,874 21,068 20,768 101.9% 98.6%
200 Personnel Benefits 6,676 7,390 5,494 7,390 6,981 94.5% 94.5%
310 Office & Oper Supplies 641 2,500 7,528 2,500 2,500 100.0% 100.0%
400 Other Services & Charges
420 Communications 88 117 418 117 592 506.0% 506.0%
470 Public Utility Services 18,391 19,320 13,693 19,320 19,320 100.0% 100.0%
480 Repairs & Maintenance 0 500 0 500 150,000 n/a n/a
Total 18,479 19,937 14,111 19,937 169,912 852.2% 852.2%
900 Interfund Pmt f/Service s
950 Interfund Opt Rent/Ls 1,666 1,482 1,110 1,482 1,640 110.7% 110.7%
960 Interfund Insurance Sv 15,637 16,731 16,731 16,731 17,902 107.0% 107.0%
990 Interfund Admin Chrgs 14,097 14,667 11,001 14,667 16,050 109.4% 109.4%
Total 31,400 32,880 28,842 32,880 35,592 108.2% 108.2%
Total Expenditures - SU 215 $75,522 $83,089 $69,849 $83,775 $235,753 283.7% 281.4%
Revenues
340 Chrgs f/Goods &Services $15,047 $23,800 $15,857 $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 to
the 476 Fund (Wastewater Construction Fund).
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
370 Prop/Trust Gains & Other $736,690 $500,000 $375,795 $500,000 $500,000 100.0% 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 1,500 laboratory tests are required to be performed in an
average month. This number is expected to continue to increase due to mandated increased
Pretreatment (See Service Unit 233) and Stormwater. The laboratory has been accredited to
perform most, but not all, metals and organic pollutant analysis in the parts per billion thresholds.
The facility's rated hydraulic capacity in our NPDES permit is 21.5 million gallons per day (mgd)
based on ammonia removal. Our rated capacity under this permit is based on engineering studies
discussed in the 2004 Facility Plan and the new draft 2013 Facility Plan. Although the plant has
2014 Adopted Budget • Utilities & Engineering - 9
experienced peak daily loading as high as 19.52 mgd in 1996, overall plant flow volumes and peak
daily flow volumes are generally much lower and consistent. This reduction is due to continued
reductions in both infiltration (groundwater leaking into Wastewaters) and inflow (illegal
connections to Wastewater).
To help reduce operational and capital project costs, the Wastewater Division installed an anaerobic
bio -reactor to treat high strength wastewater from local industrial fruit processor. 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.
Per a 1997 Settlement Agreement, wholesale billing to Union Gap and Terrace Heights are based
upon their respective loadings to the treatment facility. The divided expense is further allocated to
each customer based upon their actual loading. The 2012 actual, projected 2013, and estimated 2014
percent allocations are indicated on the following table.
ALLOCATION BY CUSTOMER
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 (%)
2012 2013 2014
Actual Projected Estimated
3,310 3,300 3,300
87.0% 86.2% 86.0%
6.2% 6.9% 7.0%
6.8% 6.8% 7.0%
10, 368, 890 10, 800, 000 11, 000, 000
92.4% 92.6% 92.0%
3.6% 3.9% 4.0%
4.0% 3.5% 4.0%
7,667,210 7,950,000 8,000,000
91.7% 91.2% 91%
3.8% 4.7% 5%
4.5% 4.1% 4%
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 2012 actual cost distribution for
each entity along with the total estimated 2013 and projected 2014 Debt service and Cash
Contribution for Capital Improvement Projects.
Allocation, %
Treatment Debt Service
Treatment Cash Contribution
Total
SHARED DEBT SERVICE
Estimated Projected 2012 Actual
2013 2014 Union Terrace
Total Total Yakima Gap Heights
87.9% 8.1% 4.0%
$1,700,000 $1,700,000 $1,054,000 $97,200 $48,000
1,500,000 1,500,000 3,502,964 81,000 40,000
$3,200,000 $3,200,000 $4,556,964 $178,200 $88,000
10 — Utilities & Engineering • 2014 Adopted Budget
Revenues are detailed as follows:
CAPITAL RESERVE
(2014 Contributions into 472 Fund - $500,000)
Allocation, %
Charge, Per Month
Total Yearly Allocation
Union Terrace
Yakima Gap Heights
87.9% 8.1% 4.0%
$36,625 $3,375 $1,667
$486,850 $40,500 $20,000
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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 232 Wastewater Treatment Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $1,869,309 $2,013,185 $1,329,530 $1,827,385 $2,020,806 100.4% 110.6%
120 Overtime 53,999 65,000 40,088 65,000 65,000 100.0% 100.0%
130 Special Pay 11,979 0 38,980 32,000 0 n/a 0.0%
140 Retire/Term Ca shout 21,015 30,000 5,384 91,000 61,000 203.3% 67.0%
Total 1,956,302 2,108,185 1,413,982 2,015,385 2,146,806 101.8% 106.5%
200 Personnel Benefits
200 Personnel Benefits 699,789 832,888 548,374 832,888 780,218 93.7% 93.7%
280 Clothing &Mise 2,032 2,500 1,068 2,200 2,500 100.0% 113.6%
Total 701,821 835,388 549,442 835,088 782,718 93.7% 93.7%
2014 Adopted Budget • Utilities & Engineering -11
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 232 Wastewater Treatment Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
300 Supplies
310 Office & Oper Supplies 307,038 350,000 261,144 350,000 200,000 57.1% 57.1%
320 Fuel Consumed 12,987 27,000 12,152 18,000 27,000 100.0% 150.0%
350 Small Tools & Equip 12,070 20,000 8,287 15,000 20,000 100.0% 133.3%
3B0 Chemicals 33,247 50,000 -2,999 50,000 60,000 120.0% 120.0%
3C0 Chemicals 173,281 300,000 187,356 300,000 500,000 166.7% 166.7%
Total 538,623 747,000 465,940 733,000 807,000 108.0% 110.1%
400 Other Services &Charges
410 Professional Services 78,685 60,000 7,783 60,000 115,000 191.7% 191.7%
420 Communications 15,790 18,557 12,262 18,557 15,236 82.1% 82.1%
430 Transportation/Trainin€ 6,135 6,000 5,276 6,000 6,000 100.0% 100.0%
440 Advertising 457 1,000 592 1,000 1,000 100.0% 100.0%
450 Oper Rentals &Leases 60 3,000 2,590 3,000 3,000 100.0% 100.0%
470 Public Utility Services 831,920 914,783 653,538 934,783 936,895 102.4% 100.2%
480 Repairs & Maintenance 73,146 350,000 73,410 350,000 80,000 22.9% 22.9%
490 Miscellaneous 24,263 33,500 15,993 30,500 38,000 113.4% 124.6%
4D0 DOE W/W Dschrg Pmt 95,103 105,000 107,562 108,000 110,000 104.8% 101.9%
Total 1,125,559 1,491,840 879,006 1,511,840 1,305,131 87.5% 86.3%
500 Intergovernmental Services
530 State/Cnty Tax/Assess 258,271 250,100 156,337 250,100 250,100 100.0% 100.0%
550 Interfund Subsidies 19,569 35,000 0 35,000 35,000 100.0% 100.0%
Total 277,840 285,100 156,337 285,100 285,100 100.0% 100.0%
640 Machinery & Equipment 38,907 200,000 71,953 200,000 100,000 50.0% 50.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 104,890 95,958 71,967 95,958 103,644 108.0% 108.0%
960 Interfund Insurance Sv 350,196 359,730 359,730 359,730 384,911 107.0% 107.0%
990 Interfund Admin Chrgs 582,959 606,513 454,884 606,513 663,718 109.4% 109.4%
Total 1,038,045 1,062,201 886,581 1,062,201 1,152,273 108.5% 108.5%
Total Expenditures - SU 232 $5,677,097 $6,729,714 $4,423,241 $6,642,614 $6,579,028 97.8% 99.0%
Revenues
340 Chrgs f/Goods & Services $2,463,215 $2,188,716 $1,622,836 $2,188,716 $2,258,076 103.2% 103.2%
360 Miscellaneous Revenues 0 5,200 0 0 5,200 100.0% n/a
370 Prop/Trust Gains & Other 78,177 78,177 78,177 78,177 78,177 100.0% 100.0%
Total Revenues - SU 232 $2,541,392 $2,272,093 $1,701,013 $2,266,893 $2,341,453 103.1% 103.3%
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.
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
12 - Utilities & Engineering • 2014 Adopted Budget
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 25 SIU's and approximately 470
MIU's. In addition, the City performs monthly sampling and monitoring of wastewater from
Union Gap and Terrace Heights. Year to date for 2013 the Pretreatment Program performed
compliance inspections on 25 of the 25 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 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 Pimephalespromelas. 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.
2014 Adopted Budget • Utilities & Engineering —13
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $460,556 $467,774 $333,685 $459,793 $467,966 100.0% 101.8%
120 Overtime 515 1,500 536 1,500 1,500 100.0% 100.0%
130 Special Pay 481 320 5,629 4,200 320 100.0% 7.6%
140 Retire/Term Ca shout 0 10,000 30,351 56,000 18,000 180.0% 32.1%
Total 461,552 479,594 370,201 521,493 487,786 101.7% 93.5%
200 Personnel Benefits
200 Personnel Benefits 163,288 188,635 132,182 188,635 176,930 93.8% 93.8%
280 Clothing &Mise -49 500 68 500 500 100.0% 100.0%
Total 163,239 189,135 132,250 189,135 177,430 93.8% 93.8%
300 Supplies
310 Office & Oper Supplies 5,406 10,000 6,105 6,000 10,000 100.0% 166.7%
320 Fuel Consumed 4,199 7,000 0 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 9,605 17,500 6,105 13,500 17,500 100.0% 129.6%
400 Other Services &Charges
410 Professional Services 17,914 25,000 10,150 18,000 25,000 100.0% 138.9%
420 Communications 1,698 2,390 978 2,390 2,380 99.6% 99.6%
430 Trans/Training 0 1,000 202 1,000 1,000 100.0% 100.0%
440 Advertising 0 1,500 349 1,500 1,500 100.0% 100.0%
480 Repairs/Maintenance 0 750 0 750 750 100.0% 100.0%
490 Miscellaneous 1,275 2,000 355 2,000 2,000 100.0% 100.0%
Total 20,887 32,640 12,034 25,640 32,630 100.0% 127.3%
540 InterfundTaxes &Assess 156,781 144,000 131,627 144,000 149,000 103.5% 103.5%
640 Machinery & Equipment 0 5,000 1,098 4,000 5,000 100.0% 125.0%
900 Interfund Pmt f/Service s
950 Interfund Opt Rent/Ls 12,330 11,864 8,900 11,864 12,353 104.1% 104.1%
960 Interfund Ins Svcs 3,910 4,184 4,184 4,184 4,477 107.0% 107.0%
990 Interfund Admin Chgs 61,385 67,265 49,669 66,808 70,747 105.2% 105.9%
Total 77,625 83,313 62,753 82,856 87,577 105.1% 105.7%
Total Expenditures - SU 233 $889,689 $951,182 $716,068 $980,624 $956,923 100.6% 97.6%
Revenues
320 Licenses &Permits $871,875 $723,680 $675,347 $725,150 $748,680 103.5% 103.2%
14 - Utilities & Engineering • 2014 Adopted Budget
Service Unit 645 - Interfund Distribution
The following table details the changes that have occurred in this account from 2012 through the
proposed 2014 budget:
INTERFUND TRANSFERS
2013 2014
2012 Year -End Proposed
Actual Estimate Budget
Operating Transfer to Capital (476 / 478) $2,600,000 $1,100,000 $1,500,000
Connection Charge Transfer (476 / 478) 736,690 500,000 500,000
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
Wastewater Treatment Plant Reserve (472) 131,850 131,850 486,850
Total $3,589,540 $1,913,350 $2,668,350
(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:
DEBT SERVICE
2013 2014
2012 Year -End Proposed Maturity
Actual Estimate Budget Date
Revenue Bonds
2003 Wastewater Series A $845,506 $846,444 $264,244 11/01/2014
2012 Wastewater Ref 2003 Series B 428,223 312,100 902,100 11/01/2023
2008 Wastewater 413,413 413,413 413,413 11/01/2027
Intergovernmental Loans
Sewer Collection System Improvements 62,040 0 0 7/01/2012
1994 Wastewater Facility Rehabilitation 173,063 172,211 0 7/01/2013
1994 Wastewater Collection System Improvement 41,922 41,717 41,308 7/01/2014
1995 Headworks/Digester Rehabilitation 169,093 168,277 166,643 7/01/2015
1995 King Street Collection System 12,094 12,036 11,919 7/01/2015
2001 Fruitvale Neighborhood Water Wastewater Project 81,312 81,119 80,730 7/01/2021
2005 River Road - 16th to 40th Ave 132,632 132,322 131,701 7/01/2025
2007 Ultra Violet Disinfection 125,637 130,493 129,886 7/01/2027
1995 Fair Avenue Improvements Transfer 25,641 25,641 25,641 7/01/2015
Railroad Grade Separation Stormwater Loan 0 84,306 84,306 2029
2012 IW Reactor, Pump station & NE Power Distribution 4,930 212,430 213,431 9/01/2031
Total $2,515,506 $2,632,509 $2,465,322
2014 Adopted Budget • Utilities & Engineering -15
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
500 Intergovernmental Svcs
550 Interfund Subsidies $4,418,992 $2,888,113 $2,018,529 $2,888,113 $3,650,713 126.4% 126.4%
560 Interfund Transfers 25,641 25,641 25,641 25,641 25,641 100.0% 100.0%
5C0 Conn Charge Trns 736,690 500,000 450,000 500,000 500,000 100.0% 100.0%
5T0 Debt Cov Trns TH 40,000 60,000 60,000 60,000 60,000 100.0% 100.0%
5U0 Debt Cov Trns UG 81,000 121,500 121,500 121,500 121,500 100.0% 100.0%
Total 5,302,323 3,595,254 2,675,670 3,595,254 4,357,854 121.2% 121.2%
780 Intergov't Loans 771,455 909,726 866,299 909,726 739,220 81.3% 81.3%
830 Debt Svc - Ext LTD - Int 31,268 38,451 19,872 40,880 36,398 94.7% 89.0%
Total Expenditures - SU 645 $6,105,046 $4,543,431 $3,561,841 $4,545,860 $5,133,472 113.0% 112.9%
Revenues
380 Nonrevenues $32,939 $32,939 $32,939 $32,939 $32,939 100.0% 100.0%
390 Other Financing Sources 200,000 241,615 120,808 200,000 241,615 100.0% 120.8%
Total Revenues - SU 645 $232,939 $274,554 $153,747 $232,939 $274,554 100.0% 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $374,849 $866,735 $1,505,221 $1,505,221 $1,906,383 219.9% 126.7%
360 Miscellaneous Revenues 7,121 1,200 4,704 2,955 1,200 100.0% 40.6%
390 Other Financing Sources 6,554 0 2,727 2,727 0 n/a 0.0%
Total Revenues - SU 699 $388,524 $867,935 $1,512,652 $1,510,903 $1,907,583 219.8% 126.3%
16 - Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
WASTEWATER CAPITAL RESERVE
Utilities & Engineering Director
Wastewater Division Manager
Debbie Cook, PE
Shelley Willson
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
Exp Summary By Service Unit
(1)
2012
Actual
(2)
2013
Amended
Budget
(3) (4) (5) (6) (7)
2013 2013 2014 % Chng % Chng
Actual Estimated Projected from from
09/30/13 Year -End Budget 2 to 5 4 to 5
218 Capital Improvement $14,280
Revenue Summary By Service Unit
238 Capital Improvement
645 Interfund Distribution
699 Gene r a 1 Re venue s
Total Revenues
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
Expenditure Summary By Type
400 Other Services/Charges
$50,000 $6,291 $50,000 $400,000 800.0% 800.0%
$18,418 $18,150 $19,893 $18,150 $18,150 100.0% 100.0%
131,850 131,850 131,850 131,850 486,850 369.2% 369.2%
1,000 500 0 500 500 100.0% 100.0%
$151,268 $150,500 $151,743 $150,500 $505,500 335.9% 335.9%
$738,547 $839,047 $875,535 $875,535 $976,035 116.3% 111.5%
136,988 100,500 145,451 100,500 105,500 105.0% 105.0%
$875,535 $939,547 $1,020,986 $976,035 $1,081,535 115.1% 110.8%
(1) (2)
2013
2012 Amended
Actual Budget
(3) (4) (5) (6) (7)
2013 2013 2014 % Chng
Actual Estimated Projected from of
09/30/13 Year -End Budget 2 to 5 Total
$14,280 $50,000 $6,291 $50,000 $400,000 800.0% 100.0%
2014 Adopted Budget • Utilities & Engineering -17
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
480 Repairs/Maintenance
$14,280 $50,000 $6,291 $50,000 $400,000 800.0% 800.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 238 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
340 Chrgs f/Goods & Svcs $18,418 $18,150 $19,893 $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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $131,850 $131,850 $131,850 $131,850 $486,850 369.2% 369.2%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $738,547 $839,047 $875,535 $875,535 $976,035 116.3% 111.5%
360 Miscellaneous Revenues 1,000 500 0 500 500 100.0% 100.0%
Total Revenues - SU 699 $739,547 $839,547 $875,535 $876,035 $976,535 116.3% 111.5%
18 - Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
WASTEWATER COLLECTION SYSTEM PROJECT FUND
Utilities & Engineering Director Debbie Cook, PE
Wastewater Division Manager Shelley Willson
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
218 Capital Improvement $1,506,642 $6,365,000 $2,015,015 $4,190,000 $4,200,000 66.0% 100.2%
Revenue Summary By Service Unit
218 Capital Improvement $3,622,514 $1,200,000 $1,364,176 $1,364,177 $1,500,000 125.0% 110.0%
Fund Balance
Beginning Balance $5,387,653 $6,109,653 $7,503,524 $7,503,524 $4,677,701 76.6% 62.3%
Revenues Less Expenditures 2,115,871 -5,165,000 -650,838 -2,825,823 -2,700,000 52.3% 95.5%
Ending Balance $7,503,524 $944,653 $6,852,686 $4,677,701 $1,977,701 209.4% 42.3%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $335,425 $100,000 $34,055 $100,000 $100,000 100.0% 2.4%
500 Intergovernmental Svcs 0 1,165,000 0 0 0 0.0% 0.0%
600 Capital Outlays 1,171,217 5,100,000 1,980,960 4,090,000 4,100,000 80.4% 97.6%
Total Expenditures $1,506,642 $6,365,000 $2,015,015 $4,190,000 $4,200,000 66.0% 100.0%
2014 Adopted Budget • Utilities & Engineering —19
EXPLANATORY NARRATIVE
Service Unit 218 — Capital Improvement
This account consists of the following projects:
CAPITAL IMPROVEMENT PROJECTS
2014
Fund 476 — Sewer Construction Capital
Unassigned Improvements / Repairs
Project 2228 Congdon Sewer Main
Project 2329 Toscana Dev. Castlevale/Fechter
Project 1911 Sewer System Evaluation
Project 2365 Beech St Interceptor Phase III
Project 2263 Building — Dry Storage
Project 2327 Industrial Waste Extension
Total Sewer Construction
$800,000
100,000
300,000
100,000
2,000,000
100,000
800,000
$4,200,000
Project 2365 (Beech St Interceptor Phase III) - This project will provide capacity relief to lines
that are not large enough to contain the projected growth in areas north and west of Yakima.
The project will connect the existing Speedway Trunk line to an existing undersized trunk
line near 9th Street and Beech. The project will also include the installation of a new lift
station and associated force mains.
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 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 2014, the only source of revenue into 476 Fund is a
transfer from the 473 Operating Fund of $1,500,000.
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.
20 — Utilities & Engineering • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services & Charges
410 Professional Services $222,819 $100,000 $34,055 $100,000 $100,000 100.0% 100.0%
480 Repairs/Maintenance 112,606 0 0 0 0 n/a n/a
Total 335,425 100,000 34,055 100,000 100,000 100.0% 100.0%
550 Interfund Subsidies 0 1,165,000 0 0 0
600 Capital Outlays
620 Buildings 0 200,000 15,137 200,000 100,000 50.0% 50.0%
630 Impr Other Than Bldg 42,386 100,000 200 100,000 300,000 300.0% 300.0%
640 Machinery/Equipment 0 0 0 1,165,000 0 n/a 0.0%
650 Construction Projects 1,128,831 4,800,000 1,965,622 2,625,000 3,700,000 77.1% 141.0%
Total 1,171,217 5,100,000 1,980,959 4,090,000 4,100,000 80.4% 100.2%
Total Expenditures - SU 218 $1,506,642 $6,365,000 $2,015,014 $4,190,000 $4,200,000 66.0% 100.2%
Revenues
380 Nonrevenues $635,824 $0 $386,497 $0 $0 n/a n/a
390 Other Financing Sources 2,986,690 1,200,000 977,680 1,364,177 1,500,000 125.0% 110.0%
Total Revenues - SU 218 $3,622,514 $1,200,000 $1,364,177 $1,364,177 $1,500,000 125.0% 110.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $5,387,653 $6,109,653 $7,503,524 $7,503,524 $4,677,701 76.6% 62.3%
2014 Adopted Budget • Utilities & Engineering — 21
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
WASTEWATER FACILITIES PROJECT
Utilities & Engineering Director Debbie Cook, PE
Wastewater Division Manager Shelley Willson
DEFINITION
The Yakima Wastewater Facilities Project Fund directs funds to 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 provides resources for mandated treatment work, expansion and rehabilitation outlined
in the adopted Facilities Plan and other planning documents. The 2014 budget includes
expenditures for facility improvements, rehabilitation, and professional services related to
construction activities associated with the Facility Plan, Biosolids Management Plan, and other
planning documents associated with NPDES Permit compliance.
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)
2013
2012 Amended
Exp Summary By Service Unit Actual Budget
238 Capital I m pro ve me nt $6,573,146 $14,040,000
(3) (4) (5) (6) (7)
2013 2013 2014 % Chng % Chng
Actual Estimated Projected from from
09/30/13 Year -End Budget 2 to 5 4 to 5
$7,410,920 $10,980,630 $8,375,000 59.7% 76.3%
Revenue Summary By Service Unit
238 Capital Improvement $3,420,188 $13,781,500 $4,856,883 $12,370,367 $8,496,400 61.7% 68.7%
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
Expenditure Summary By Type
400 Other Services/Charges
600 Capital Outlays
Total Expenditures
$3,466,727
-3,152,958
$2,692,477
-258,500
$313,769 $313,769 $1,703,506 63.3% 542.9%
-2,554,036 1,389,737 121,400 -47.0% 8.7%
$313,769 $2,433,977 -$2,240,267 $1,703,506 $1,824,906 75.0% 107.1%
(1) (2)
2013
2012 Amended
Actual Budget
(3)
2013
Actual
09/30/13
(4)
2013
Estimated
Year -End
(5)
2014
Projected
Budget
(6) (7)
% Chng
from of
2 to 5 Total
0/0
$544,217
6,028,929
$1,480,000
12,560,000
$1,030,580 $2,080,000 $1,910,000 129.1% 22.8%
6,380,340 8,900,630 6,465,000 51.5% 77.2%
$6,573,146 $14,040,000 $7,410,920 $10,980,630 $8,375,000 59.7% 100.0%
22 — Utilities & Engineering • 2014 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, investment interest, revenue
bonds, State Revolving Fund (SRF) loans, and/or Public Works Trust Fund (PWTF) loans and
Terrace Heights / Union Gap local share of cash in accordance with the 4 -Party Agreement.
Service Unit 238 - Capital Improvement
The 2014 project budget consists of the following:
WASTEWATER CAPITAL OUTLAYS
Fund 478 — Wastewater Facility Project
Project 2254 Security Upgrades (2013 Policy Issue)
Project 2267 NPDES/TMDL
Project 2307 Biogas Enhancements
Project 2308 Biosolids Improvements
Project 2326 Biosolids Screen (2013 Policy Issue)
Total Wastewater Facility Project
2014
Capital
Budget
$100,000
1,800,000
565,000
4,700,000
1,100,000
$8,265,000
Project 2254 (WWTP Security Upgrades) - This is a 2013 strategic initiative 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 2307 (Biogas Enhancements) - Completion of hot water piping to heat the Primary
Digesters and other WWTP buildings.
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 Strategic Initiative 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.
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. In addition, City was awarded $1.3 million grant from
Yakima Basin Integrated Plan to construct new outfall alongside restored
floodplain/riparian zone.
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.
2014 Adopted Budget • Utilities & Engineering — 23
WASTEWATER PROFESSIONAL SERVICES
Fund 478 — Wastewater Facility Project
Professional Services
Project 2234 State Route 24 Levy Setback
Total Professional Services
2014
Capital
Budget
$100,000
10,000
$110,000
Professional Services - Used for ongoing project and Facility Plan Development.
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)
2013
2012 Amended
SU - 238 Capital Improvement Actual Budget
(3)
2013
Actual
09/30/13
(4)
2013
Estimated
Year -End
(5)
2014
Projected
Budget
(6) (7)
%Chng % Chng
from from
2to5 4to5
Expenses
410 Professional Services
600 Capital Outlays
630 Impr Other Than Bldg
650 Construction Projects
Total
Total Expenditures - SU 238
Revenues
330 Intergovt Revenues
370 Prop/Trust Gains & Other
380 Nonre venues
390 Other Financing Sources
Total Re venues - SU 238
$544,217 $1,480,000 $1,030,580 $2,080,000 $1,910,000 129.1% 91.8%
77,222 200,000
13,479 220,000 100,000 50.0% 45.5%
5,951,707 12,360,000 6,366,860 8,680,630 6,365,000 51.5% 73.3%
6,028,929 12,560,000 6,380,339 8,900,630 6,465,000 51.5% 72.6%
$6,573,146 $14,040,000 $7,410,919 $10,980,630 $8,375,000 59.7% 76.3%
$0 $0 $0 $80,000 $0
536,153 0 -7 813,200 1,549,900
0 0 3,031,131 3,031,131 0
2,884,035 13,781,500 1,825,759 8,446,036 6,946,500
n/a 0.0%
n/a 190.6%
n/a 0.0%
50.4% 82.2%
$2,884,035 $13,781,500 $1,825,759 $8,526,036 $6,946,500 50.4% 81.5%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$3,466,727 $2,692,477 $313,769 $313,769 $1,703,506 63.3% 542.9%
24 - Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
S TORMWA TER OPERATIONS
Utilities & Engineering Director Debbie Cook, PE
Wastewater Division Manager Shelley Willson
DEFINITION
The functions of this division include the responsibilities and obligations set forth by the City's
Eastern Washington Phase II Municipal Stormwater Permit (permit) and the State mandated
Underground Injection Control (UIC) Program (WAC 173-218). The 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 such as providing education and outreach to the community related to permit
compliance.
Discussion
Per Intergovernmental Local Agreement, the City is a partner of the Regional Stormwater Policy.
The City completed a Stormwater Collection System Master Plan in 2013. The plan identified $672
million in capital improvement needs for the City's stormwater system. Assessment, treatment
and monitoring of stormwater will also continue to increase in accordance with the City's next 5 -
year stormwater permit issued by the Department of Ecology (Ecology) 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.
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 City of Yakima currently pays 70% of the cost of the County's stormwater
program.
Since the City's current stormwater permit will remain in effect through August of 2014, and the
new requirements in the next permit are phased in over 5 years, the City will maintain the current
annual rate of $43 per equivalent residential unit (ERU) established for 2013 to be extended for
2014.
The service units in this division are:
Service Unit 213 - Surface Drainage Collection
Service Unit 645 - Interfund Distributions
2014 Adopted Budget • Utilities & Engineering - 25
AUTHORIZED PERSONNEL
For 2014, the total authorized personnel funded by this division is 8.91 FTE's. Wastewater Division
has dedicated 6 employees to perform the basic day-to-day operation of cleaning and assessing the
existing stormwater system. An additional 1.455 FTE provide support for laboratory 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
2013 2014
2012 Amended Proposed
Actual Budget Budget
Wastewater
1272 Wastewater Manager 0.15 0.15 0.15
7123 Department Assistant III 0.18 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 0.60 0.00 0.00
11251 Supervising Code Inspector 0.10 0.00 0.00
Engineering
1170 Director of Utilities 0.00 0.05 0.05
1271 City Engineer 0.05 0.05 0.04
3120 Design Engineer 0.50 0.50 0.12
4141 Construction Inspector 0.00 0.00 0.10
8701 Street Inspector 0.00 0.00 0.10
10601 Engineering Contracts Specialist 0.05 0.05 0.05
11101 Construction Supervisor 0.00 0.00 0.10
11104 Senior Engineer 0.00 0.00 0.04
11106 Surface Water Engineer 1.00 1.00 1.00
11107 Chief Engineer 0.05 0.05 0.04
Water
8751 Utilities Locator/Safety Coordinator 0.10 0.10 0.10
Total Budgeted Personnel (1)
9.62 8.97 8.91
(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.
26 - Utilities & Engineering • 2014 Adopted Budget
Fund transfers are made to both the Community and Economic Development Department (CED) to
cover the costs for the inspection and capital project management of stormwater projects and the
registration of UIC's constructed after February 6, 2006, and enforcement of both the Construction
and Post -Construction Ordinances, and to the Streets Department for street sweeping and other
best management practices. In 2014, funds are being transferred to the Parks Division for
stormwater swale maintenance. No FTE's are directly allocated for such services to these
departments to meet permit compliance.
BUDGET SUMMARY
Dept 441 Stormwater (1)
Exp Summary By Service Unit
213 Drainage
645 Interfund Distribution
Total Expenditure s
(2) (3) (4)
2013 2013 2013
2012 Amended Actual Estimated
Actual Budget 09/30/13 Year -End
(5)
2014
Projected
Budget
(6)
% Chng
from
2 to 5
(7)
% Chng
from
4 to 5
$1,551,637
388,308
$1,696,007 $1,013,536 $1,580,778 $1,733,904 102.2% 109.7%
391,615 195,808 500,000 591,615 151.1% 118.3%
$1,939,945 $2,087,622 $1,209,344 $2,080,778 $2,325,519 111.4% 111.8%
Revenue Summary By Service Unit
213 Drainage $2,252,809 $2,035,000 $1,648,806 $2,165,000 $2,165,000 106.4% 100.0%
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$1,052,283 $963,443 $1,365,147 $1,365,147 $1,449,369 150.4% 106.2%
312,864 -52,622 439,462 84,222 -160,519 305.0% -190.6%
$1,365,147 $910,821 $1,804,609 $1,449,369 $1,288,850 141.5% 88.9%
(1) (2)
2013
2012 Amended
Expenditure Summary By Type Actual Budget
100 Salaries & Wages $517,562 $576,316
200 Personnel Benefits 179,721 212,359
Sub -Total S a la rie s &Benefits 697,283 788,675
300 Supplies 31,780 57,830
400 Other Services/Charges 125,847 88,230
500 Intergovernmental Svcs 625,313 656,815
600 Capital Outlays 0 12,000
900 Intfnd Pymt f/Svcs 459,723 484,072
Total Expenditures $1,939,946 $2,087,622
(3)
2013
Actual
09/30/13
(4)
2013
Estimated
Year -End
(5)
2014
Projected
Budget
(6) (7)
% Chng
from of
2 to 5 Total
0/0
$352,682 $510,116 $554,486 96.2% 23.8%
125,917 212,359 198,629 93.5% 8.5%
478,599 722,475 753,115 95.5% 32.4%
21,320 32,000 50,000 86.5% 2.2%
34,955 90,030 188,684 213.9% 8.1%
361,793 740,200 821,815 125.1% 35.3%
0 12,000 12,000 100.0% 0.5%
312,677 484,072 499,906 103.3% 21.5%
$1,209,344 $2,080,777 $2,325,520 111.4% 100.0%
EXPLANATORY NARRATIVE
In 2013 the Wastewater Division began to issue a basin approach to the maintenance and operation
of the stormwater system. During the first years of the program inventory and assessment of the
system had determined that additional staffing will be required to provide the necessary repairs
and operation of the system, both to meet permit requirements and provide a reliable system to the
community. The 2014 Budget includes a rate study for the stormwater utility to determine rates for
the next 3 years.
2014 Adopted Budget • Utilities & Engineering - 27
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.
SU - 213 Drainage
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $497,276 $557,816 $341,244 $492,436 $533,986 95.7% 108.4%
120 Overtime 1,688 3,000 592 3,000 3,000 100.0% 100.0%
130 Special Pay 5,045 5,500 7,656 9,680 5,500 100.0% 56.8%
140 Retire/Term Cashout 13,553 10,000 3,191 5,000 12,000 120.0% 240.0%
Total 517,562 576,316 352,683 510,116 554,486 96.2% 108.7%
200 Personnel Benefits 179,721 212,359 125,917 212,359 198,629 93.5% 93.5%
300 Supplies
310 Office & Oper Supplies 14,635 30,000 6,839 15,000 30,000 100.0% 200.0%
320 Fuel Consumed 17,145 27,830 14,480 17,000 20,000 71.9% 117.6%
Total 31,780 57,830 21,319 32,000 50,000 86.5% 156.3%
400 Other Services/Charges
410 Professional Services 106,737 57,500 24,490 57,500 155,000 269.6% 269.6%
420 Communications 1,018 1,630 1,010 1,630 1,484 91.0% 91.0%
430 Trans/Training 471 500 7 500 500 100.0% 100.0%
450 Oper Rentals &Leases 0 4,000 0 4,000 4,000 100.0% 100.0%
470 Public Utility Services 190 400 1,167 2,200 3,500 875.0% 159.1%
490 Miscellaneous 1,679 6,200 490 6,200 6,200 100.0% 100.0%
4D0 DOE W/W Dschg Pmt 15,752 18,000 7,791 18,000 18,000 100.0% 100.0%
Total 125,847 88,230 34,955 90,030 188,684 213.9% 209.6%
500 Intergovernmental Svcs
510 Intergov't Prof Svcs 68,438 107,000 39,570 82,000 72,000 67.3% 87.8%
530 State/Cnty Tax/Assess 38,605 37,000 28,932 37,000 37,000 100.0% 100.0%
540 Interfund Tax/Assess 129,962 121,200 97,483 121,200 121,200 100.0% 100.0%
Total 237,005 265,200 165,985 240,200 230,200 86.8% 95.8%
640 Machinery/Equipment 0 12,000 0 12,000 12,000 100.0% 100.0%
28 - Utilities & Engineering • 2014 Adopted Budget
SU - 213 Drainage
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
900 Inte rfund Pmt f/Service s
910 Interfund Prof Svcs 50,000 50,000 25,000 50,000 50,000 100.0% 100.0%
950 Interfund Opt Rent/Ls 81,646 92,668 69,502 92,668 110,936 119.7% 119.7%
960 Interfund Ins Svcs 49,520 48,492 48,492 48,492 51,887 107.0% 107.0%
980 Interfund Grg/Plnt Chg 200,000 200,000 100,000 200,000 200,000 100.0% 100.0%
990 Interfund Admin Chrgs 78,557 92,912 69,683 92,912 87,083 93.7% 93.7%
Total 459,723 484,072 312,677 484,072 499,906 103.3% 103.3%
Total Expenditures - SU 213 $1,551,638 $1,696,007 $1,013,536 $1,580,777 $1,733,905 102.2% 109.7%
Revenues
340 Chrgs f/Goods & Svcs $96,568 $15,000 $832 $15,000 $15,000 100.0% 100.0%
360 Miscellaneous Revenues 2,156,241 2,020,000 1,647,974 2,150,000 2,150,000 106.4% 100.0%
Total Revenues - SU 213 $2,252,809 $2,035,000 $1,648,806 $2,165,000 $2,165,000 106.4% 100.0%
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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies $388,308 $391,615 $195,808 $500,000 $591,615 151.1% 118.3%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,052,283 $963,443 $1,365,147 $1,365,147 $1,449,369 150.4% 106.2%
2014 Adopted Budget • Utilities & Engineering - 29
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
STORMWATER CAPITAL
Utilities & Engineering Director Debbie Cook, PE
Wastewater Division Manager Shelley Willson
DEFINITION
The 442 Fund provides resources for Surface/Stormwater System planning and collection system
capital improvements. Revenues are dependent on a line item transfer from the Stormwater Utility
Fund 441 and from grants from the Washington Department of Ecology. These efforts consist of
capital improvements and maintenance of the stormwater conveyance and treatment portion of the
City's built environment.
Discussion
Completed projects will incorporate elements of the City's Business and Strategic plans to not only
improve the built environment, but to improve the appearance of the City, develop partnerships
and involve the public. The Municipal Storm Sewer System is operated in compliance with the
Eastern Washington Municipal Stormwater Phase II general permit.
City Council's past direction to keep stormwater utility rates reflective of a "minimal compliance"
approach is considered along with capital improvement needs that are necessary to reduce flood
hazard risks, improve the reliability of stormwater conveyance and maintain and improve the
appearance of the City.
The Underground Injection Control (UIC) and National Pollutant Discharge Elimination System
(NPDES) permit will continue to require increased investment in stormwater capital. Future rates
will also need to support Asset Management software that will inventory repair/replacement of
existing infrastructure. The installation of new infrastructure in underserved areas must also be
reflective of the rates.
The City completed a Stormwater Collection System Master Plan in 2013. The plan identified $672
million in capital improvement needs for the City's stormwater system. The Stormwater capital
budget has $600,000 available in 2014 to start implementing the master plan. Integrating
stormwater projects into other city initiatives creates the possibility of significant cost savings. For
example, incorporating "low impact development" features into downtown planning, North 1st
street, or the Mill Site re -development could add value to these projects with improved drainage
that incorporates enhancing the appearance and function of our built environment.
The service units in this division are:
Service Unit 218 — Capital Improvement
Service Unit 699 — General Revenues
30 — Utilities & Engineering • 2014 Adopted Budget
BUDGET SUMMARY
Dept 442 Stormwater Capital (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
218 Capital Improvement $378,233 $503,424 $111,787 $229,550 $790,000 156.9% 344.2%
Revenue Summary By Service Unit
218 Capital Improvement $268,577 $320,000 $149,313 $404,073 $444,000 138.8% 109.9%
Fund Balance
Beginning Balance $1,101,747 $953,913 $992,090 $992,090 $1,166,613 122.3% 117.6%
Revenues Less Expenditures -109,657 -183,424 37,526 174,523 -346,000 188.6% -198.3%
Ending Balance $992,090 $770,489 $1,029,616 $1,166,613 $820,613 106.5% 70.3%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $59,423 $55,000 $0 $40,000 $25,000 45.5% 3.2%
600 Capital Outlays 318,811 448,424 111,787 189,550 765,000 170.6% 96.8%
Total Expenditures $378,234 $503,424 $111,787 $229,550 $790,000 156.9% 100.0%
EXPLANATORY NARRATIVE
Service Unit 218 - Capital Improvement
The projects included in this budget are:
Naches Avenue Drainage project.
Low Impact Development Demonstration throughout town.
Capital facility projects to address localized flooding or water quality issues.
UIC retrofit project.
Revenues include a $350,000 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.
2014 Adopted Budget • Utilities & Engineering - 31
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 218 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services/Charges
410 Professional Services $18,488 $55,000 $0 $40,000 $25,000 45.5% 62.5%
480 Repairs/Maintenance 40,935 0 0 0 0 n/a n/a
Total 59,423 55,000 0 40,000 25,000 45.5% 62.5%
650 Construction Projects 318,811 448,424 111,787 189,550 765,000 170.6% 403.6%
Total Expenditures - SU 218 $378,234 $503,424 $111,787 $229,550 $790,000 156.9% 344.2%
Revenues
330 Intergovernmental Rev $118,577 $170,000 $74,313 $104,073 $94,000 55.3% 90.3%
390 Other Financing Sources 150,000 150,000 75,000 300,000 350,000 233.3% 116.7%
Total Revenues - SU 218 $268,577 $320,000 $149,313 $404,073 $444,000 138.8% 109.9%
Service Unit 699 - General Revenues
The beginning balance reflects the changes from prior year activity in the service unit.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 699 General Revenues Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,101,747 $953,913 $992,090 $992,090 $1,166,613 122.3% 117.6%
32 - Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
WATER
Utilities & Engineering Director Debbie Cook, PE
Water / Irrigation Manager Dave Brown
DEFINITION
Drinking Water Operation is responsible for the treatment and delivery of a potable water of sufficient
quantity and quality to meet domestic, fire suppression, commercial, industrial, and irrigation needs
within the system's retail service area. 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 move to automated meter reading in underway, 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
Council adopted a policy issue with the 2010 budget to move the city to Automated Meter Reading.
The project is underway and should be complete by spring of 2014. A public Works Trust Fund
Loan for $5,000,000 has been obtained. Additional funding was supplied by the Wastewater
Division.
2014 Adopted Budget • Utilities & Engineering - 33
Water Rate Study
A water rate study for the years 2014 to 2018 was completed. This is the third multiyear water rate
study the city has conducted. The city adopted the process of conducting five year rate studies in
1996 to help stabilize rates, keep rate increases as low as possible, keep necessary increases as even
as possible and in insure adequate funding for operations and capital improvements. The capital
improvement program is adopted by Council through the six-year Water System Plan and is
incorporated within this study.
The rate study was completed the fall of 2012 and proposed three 9% and two 3 1/z% increases over
the following five years. The study was tabled while further review of the capital improvement
needs and costs could be completed. No rate increase was implemented in 2013. A new study
reflecting the true costs for the capital program was conducted in the spring 2013. This updated
study, attached, proposes for a 4% revenue increase in each year starting in 2014 and ending in
2018.
Closer analysis of the 2013 study update shows that the utility can choose not to implement the
indicated 4% increase, taking no increase at all in 2014 and still maintain at least a 60 day operating
reserve as well as proceed with the planned capital improvement program until 2016. In 2017 and
beyond, it is estimated that the operating reserve will drop below 60 days. However, it is
anticipated that currently unquantifiable increased revenue as a result of the automated meter
reading program and efficiencies in capital projects along with other cost saving efforts will result
in higher operating reserves in 2017 and 2018 than current forecast. If anticipated revenues do not
materialize and/or capital improvement costs are higher than current estimates, there are a number
of solutions including reducing transfers from the operating to capital fund, delaying certain capital
projects and/or increasing the 2015-2019 rates.
Water sales are down and have been for several years due to the economic downturn and people
are using less water through conservation. The study points out that Yakima is a bit lower in the
fixed charges (Ready -to -Serve) than the national average of 30%, currently we are at 22% fixed
charge. Because of the lower volume of water sales we should raise our fixed charge to closer to the
national average of 30%. This initiative does raise the fixed charge from 22% to 27% of the revenue
but also lowers the volume rate
The study also includes a benchmarking analysis. The benchmarking analysis was conducted for
two purposes, to look for deficiencies and to help find areas where we might improve efficiency to
reduce costs. The study indicated two areas where we are below industry standards, training and
water loss. The training budget has been increased along with improved tracking of training. The
water loss should improve with the new meters in the automated meter reading program as it is
probable that the system is not losing water, but rather our current meters are not accurately
measuring all of it.
34 — Utilities & Engineering • 2014 Adopted Budget
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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Fire Hydrants Painted
551
310
350
City Fire Hydrants Tested(9
599
575
610
Fire Hydrants Repaired
49
45
70
Fire Hydrants Replaced
25
10
25
New Fire Hydrants Installed
15
15
15
Potable Water Distribution
Water Meters in Place
18,887
18,953
19,203
New Water Services Installed
66
70
75
New Fire Services Installed
8
13
10
Water Service Meter Sets Replaced
121
130
200
Number of Water Meters Replaced
846
300
25
Number of Water Main Breaks
5
2
5
Potable Water Supply
Millions of Gallons of Water Produced
3,726
3,538
3,860
Number of Water Quality Complaints
12
12
10
Percent of Water Meeting Disinfection Requirement
100%
100%
100%
Percent of Water Below Maximum Contaminate Levels
100%
100%
100%
Percent of Water Meeting Treatment Optimization Performance Goal(2)
100%
100%
100%
Fire hydrant testing has been reduced to one every four years as Water will not be hiring any temporary staff.
Treatment Optimization Performance Goal. The Washington State Regulations require the Water Treatment Plant
effluent to be at or below 0.3 Nephelometric Turbidity Units in 95% of the samples. The Water Treatment Plant has
adopted the Treatment Optimization Performance Goal of keeping the Water Treatment Plant effluent at or below 0.1
Nephelometric Turbidity Units in 95% of the samples.
2014 Adopted Budget • Utilities & Engineering - 35
AUTHORIZED PERSONNEL
Class
Code Position Title
1273 Water and Irrigation Manager
7151 Water/Irrigation Division Admin Specialist
7311 Water Service Specialist (1)
8251 Waterworks Device Technician
8252 Water Device Crew Leader
8331 Water Treatment Plant Operator -in -Training
8332 Water Treatment Plant Operator II
8333 Water Treatment Plant Operator III
8335 Water Quality Specialist
8681 Storekeeper
8741 Waterworks Specialist I (2)
8742 Waterworks Specialist II (2)
8744 Water Distribution Crew Leader
8745 Waterworks Drafting/Service Rep
8751 Utilities Locator/Safety Coordinator
11105 Water/Irrigation Engineer
13501 Water Distribution Supervisor
15201 Water Treatment Plant Supervisor
Total Personnel 131
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00
1.00
0.00
2.00
1.00
1.00
2.00
4.00
1.00
1.00
3.00
6.00
3.00
1.00
1.00
1.00
1.00
1.00
31.00
1.00 1.00
1.00 1.00
4.00 4.00
2.00 2.00
1.00 1.00
1.00 1.00
2.00 2.00
4.00 4.00
1.00 1.00
1.00 1.00
3.00 3.00
6.00 6.00
3.00 3.00
1.00 1.00
1.00 1.00
1.00 1.00
1.00 1.00
1.00 1.00
35.00 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 1.60 FTE's in Codes (022) and Engineering (041) and 5.80 FTE's are funded by Irrigation, Wastewater,
Stormwater and Utility Services.
BUDGET SUMMARY
Dept 474 Water Operating (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
122 Fire Suppression $274,613 $309,821 $206,217 $281,298 $318,084 102.7% 113.1%
129 Administration 32,519 33,268 25,242 34,206 33,419 100.5% 97.7%
341 Potable Water Dist 1,982,686 2,172,089 1,561,421 2,084,935 2,169,960 99.9% 104.1%
343 Potable Water Supply 1,523,670 1,685,128 1,286,332 1,749,972 1,778,754 105.6% 101.6%
348 Capital Improvement 55,286 60,429 41,966 61,479 97,674 161.6% 158.9%
349 Administration 2,951,973 3,051,090 2,313,535 2,776,094 2,789,565 91.4% 100.5%
645 Interfund Distribution 1,384,050 1,235,058 494,651 1,285,058 1,835,193 148.6% 142.8%
Total Expenditures $8,204,797 $8,546,883 $5,929,364 $8,273,042 $9,022,649 105.6% 109.1%
Revenue Summary By Service Unit
341 Potable Water Dist $8,891,339 $8,107,600 $6,233,848 $7,592,000 $7,847,000 96.8% 103.4%
348 Capital Improvement 59,676 59,000 69,056 59,000 59,000 100.0% 100.0%
645 Interfund Distribution 21,971 0 0 0 0 n/a n/a
699 General Revenues 126,451 91,500 80,074 118,500 91,500 100.0% 77.2%
Total Re venues $9,099,437 $8,258,100 $6,382,978 $7,769,500 $7,997,500 96.8% 102.9%
36 - Utilities & Engineering • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Fund Balance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Beginning Balance $2,015,479 $1,905,975 $2,910,120 $2,910,120 $2,406,577 126.3% 82.7%
Revenues Less Expenditures 894,641 -288,783 453,614 -503,543 -1,025,149 355.0% 203.6%
Ending Balance $2,910,120 $1,617,192 $3,363,734 $2,406,577 $1,381,428 85.4% 57.4%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $1,703,171 $1,849,917 $1,326,674 $1,789,271 $1,866,808 100.9% 20.7%
200 Personnel Benefits 656,602 746,664 531,822 722,865 699,046 93.6% 7.7%
Sub -Total Salaries & Benefits 2,359,773 2,596,581 1,858,496 2,512,136 2,565,854 98.8% 28.4%
300 Supplies 591,941 673,860 571,359 692,360 699,360 103.8% 7.8%
400 Other Services/Charges 445,640 554,562 405,785 577,767 631,443 113.9% 7.0%
500 Intergovernmental Svcs 3,093,868 2,843,297 1,611,397 2,662,297 2,871,457 101.0% 31.8%
600 Capital Outlays 7,696 64,800 14,708 15,600 12,000 18.5% 0.1%
700 Debt Service 334,853 335,861 313,804 335,861 730,196 217.4% 8.1%
900 Intfnd Pymt f/Svcs 1,371,027 1,477,922 1,153,814 1,477,022 1,512,339 102.3% 16.8%
Total Expenditures $8,204,798 $8,546,883 $5,929,363 $8,273,043 $9,022,649 105.6% 100.0%
EXPLANATORY NARRATIVE
$9,600,000
$9,000,000
$8,400,000
$7,800,000
$7,200,000
$6,600,000
$6,000,000
WATER OPERATING FUND FINANCIAL DATA
2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Estimate Proposed
— $3,500,000
— $3,000,000
— $2,500,000
— $2,000,000
— $1,500,000
$1,000,000
Revenues $7,547,553
$7,457,093
$7,692,860
$9,099,438
$7,769,500
$7,997,500
Expenditures $7,297,455
$7,648,497
$7,596,797
$8,204,797
$8,273,043
��BegBal $1,860,721
$2,110,819
$1,919,415
$2,015,478
$2,910,119
End Bal $2,110,819
$1,919,415
$2,015,478
$2,910,119
$2,406,576
$9,022,649
$2,406,576
$1,381,427
2014 Adopted Budget • Utilities & Engineering — 37
Interfund Taxes
$1,383,260
15.3%
Transfer
to CIP
$600,000
7.0%
WATER OPERATING FUND
$8,546,883 - Total 2014 Expenditure Budget
Customer Fire
City Service Suppression
Services $549,500 $309,821 Fire Administration
$365,138 6.4% 3.6% $33,419
4.3% 0.4%
Potable Water
Distribution
$2,169,960
24.1%
Loans/Bonds
Repayment
$1,035,193
11.5%
Insurance
$266,709
3.0%
Potable Water
Supply/Treatment
$1,778,754
19.7%
Potable Capital Construction
Water Admin
$323,191
3.8%
Admin
$97,674
1.1%
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 2014 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.
38 — Utilities & Engineering • 2014 Adopted Budget
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)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6) (7)
%Chng % Chng
from from
2to5 4to5
Expense s
100 Salaries &Wages
110 Salaries and Wages
120 Overtime
130 Special Pay
140 Retire/Term Ca shout
Total
200 Personnel Benefits
310 Office & Oper Supplies
400 Other Services/Charges
430 Trans/Training
480 Repairs/Maintenance
490 Miscellaneous
Total
510 Intergov't Prof Svcs
640 Machinery/Equipment
900 Interfund Pmt f/Service s
950 Interfund Opt Rent/Ls
980 Interfund Grg/Plnt Chg
Total
Total Expenditures - SU 122
$134,413 $144,946 $94,896 $119,903 $147,226 101.6% 122.8%
2,056 2,500 1,890 2,500 2,500 100.0% 100.0%
2,401 2,273 3,320 3,693 2,280 100.3% 61.7%
0 0 420 500 500 n/a 100.0%
138,870 149,719 100,526 126,596 152,506 101.9% 120.5%
50,879 58,744 40,660 53,964 56,685 96.5% 105.0%
43,083 55,000 31,968 55,000 57,000 103.6% 103.6%
0 0 0 0 500 n/a n/a
0 2,000 0 2,000 2,000 100.0% 100.0%
0 700 604 561 1,000 142.9% 178.3%
0 2,700 604 2,561 3,500 129.6% 136.7%
0 0 0 0 3,000 n/a n/a
0 480 0 0 0 0.0% n/a
28,777 30,173 22,706 30,173 32,389 107.3% 107.3%
13,004 13,004 9,752 13,004 13,004 100.0% 100.0%
41,781 43,177 32,458 43,177 45,393 105.1% 105.1%
$274,613 $309,820 $206,216 $281,298 $318,084 102.7% 113.1%
Service Unit 129 - Fire Suppression Administration
This unit is for the administration of fire suppression activities. The proposed expenditures in this
service unit make up 25% of the Water/Irrigation Division Manager's compensation and benefits to
fire suppression.
SU -129 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages
130 Special Pay
140 Retire/Term Cashout
Total
200 Pe rs onne 1 Bene fits
Total Expenditures - SU 129
$25,694 $25,694 $18,686 $25,694 $25,694 100.0% 100.0%
0 0 250 250 0 n/a 0.0%
0 0 719 688 688 n/a 100.0%
25,694 25,694 19,655 26,632 26,382 102.7% 99.1%
6,826 7,574 5,587 7,574 7,037 92.9% 92.9%
$32,520 $33,268 $25,242 $34,206 $33,419 100.5% 97.7%
2014 Adopted Budget • Utilities & Engineering - 39
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.
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.
SU - 341 Potable Water Dist
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $786,416 $831,097 $580,670 $766,232 $824,084 99.2% 107.6%
120 Overtime 16,342 20,000 15,998 20,000 20,000 100.0% 100.0%
130 Special Pay 20,484 20,384 25,431 29,874 20,440 100.3% 68.4%
140 Retire/Term Ca shout 0 0 2,756 500 500 n/a 100.0%
Total 823,242 871,481 624,855 816,606 865,024 99.3% 105.9%
200 Personnel Benefits
200 Personnel Benefits 331,130 361,009 259,141 341,890 343,466 95.1% 100.5%
280 Clothing &Mise 6,778 8,600 4,982 8,600 8,800 102.3% 102.3%
Total 337,908 369,609 264,123 350,490 352,266 95.3% 100.5%
300 Supplies
310 Office &Oper Supplies 61,071 96,000 87,247 106,000 101,000 105.2% 95.3%
320 Fuel Consumed 42,596 45,000 33,772 45,000 45,000 100.0% 100.0%
340 Items Pchsd f/Resale 231,862 245,000 208,992 245,000 255,000 104.1% 104.1%
350 Small Tools & Equip 10,192 9,000 6,503 9,000 9,000 100.0% 100.0%
Total 345,721 395,000 336,514 405,000 410,000 103.8% 101.2%
40 - Utilities & Engineering • 2014 Adopted Budget
SU - 341 Potable Water Dist
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
410 Professional Services 3,525 2,200 703 2,200 2,200 100.0% 100.0%
420 Communications 5,901 7,773 5,719 7,173 8,746 112.5% 121.9%
430 Trans/Training 771 3,500 966 2,000 3,500 100.0% 175.0%
440 Advertising 124 300 274 300 300 100.0% 100.0%
450 Oper Rentals/Leases 3,589 2,000 211 2,000 2,000 100.0% 100.0%
470 Public Utility Services 1,596 3,800 900 3,800 3,844 101.2% 101.2%
480 Repairs/Maintenance 20,088 61,500 5,413 31,500 41,500 67.5% 131.7%
490 Miscellaneous 7,836 11,500 19,238 20,560 25,500 221.7% 124.0%
4W0 Water Quality Tests 300 600 125 600 600 100.0% 100.0%
Total 43,730 93,173 33,549 70,133 88,190 94.7% 125.7%
500 Intergovernmental Svcs
510 Intergov't Prof Svcs 0 0 0 0 100 n/a n/a
530 State/CntyTax/Assess 191,553 190,100 111,276 190,100 190,100 100.0% 100.0%
Total 191,553 190,100 111,276 190,100 190,200 100.1% 100.1%
600 Capital Outlays
630 Impr Other Than Bldg 0 0 15 0 0 n/a n/a
640 Machinery/Equipment 7,696 13,120 12,138 13,000 12,000 91.5% 92.3%
Total 7,696 13,120 12,153 13,000 12,000 91.5% 92.3%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 159,149 165,919 123,688 165,919 178,593 107.6% 107.6%
980 Interfund Grg/Plnt Chg 73,688 73,688 55,265 73,688 73,688 100.0% 100.0%
Total 232,837 239,607 178,953 239,607 252,281 105.3% 105.3%
Total Expenditures - SU 341 $1,982,687 $2,172,090 $1,561,423 $2,084,936 $2,169,961 99.9% 104.1%
Revenues
340 Chrgs f/Goods & Svcs $8,731,595 $7,957,600 $6,051,439 $7,442,000 $7,697,000 96.7% 103.4%
370 Prop/Trust Gains & Other 159,744 150,000 182,409 150,000 150,000 100.0% 100.0%
Total Revenues - SU 341 $8,891,339 $8,107,600 $6,233,848 $7,592,000 $7,847,000 96.8% 103.4%
Service Unit 343 - Potable Water Supply
The 2014 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.
2014 Adopted Budget • Utilities & Engineering - 41
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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 343 Potable Water Supply Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $497,821 $550,824 $390,996 $550,824 $565,872 102.7% 102.7%
120 Overtime 52,951 50,000 38,119 53,000 55,000 110.0% 103.8%
130 Special Pay 8,853 8,142 12,562 14,102 8,142 100.0% 57.7%
140 Retire/Term Ca shout 0 0 146 500 5,805 n/a n/a
Total 559,625 608,966 441,823 618,426 634,819 104.2% 102.7%
200 Personnel Benefits
200 Personnel Benefits 210,132 241,824 177,967 241,824 223,403 92.4% 92.4%
280 Clothing &Mise 3,099 2,800 874 2,800 2,800 100.0% 100.0%
Total 213,231 244,624 178,841 244,624 226,203 92.5% 92.5%
300 Supplies
310 Office &Oper Supplies 35,499 48,200 83,645 48,200 48,200 100.0% 100.0%
320 Fuel Consumed 7,393 6,160 6,543 6,160 6,160 100.0% 100.0%
350 Small Tools & Equip 5,641 8,000 2,159 8,000 8,000 100.0% 100.0%
3A0 Liquid Alum Sulphate 56,983 70,000 37,712 70,000 70,000 100.0% 100.0%
3C0 Chemicals 35,151 37,000 42,893 45,000 45,000 121.6% 100.0%
3F0 Fluoride 51,052 45,000 17,654 45,000 45,000 100.0% 100.0%
3S0 Soda Ash 11,419 9,500 12,271 10,000 10,000 105.3% 100.0%
Total 203,138 223,860 202,877 232,360 232,360 103.8% 100.0%
42 - Utilities & Engineering • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 343 Potable Water Supply Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services & Charges
410 Professional Services 5,296 3,000 450 3,000 3,000 100.0% 100.0%
420 Communications 1,278 2,600 968 2,600 1,518 58.4% 58.4%
430 Trans/Training 172 1,400 452 1,000 1,400 100.0% 140.0%
440 Advertising 0 1,000 137 1,000 1,000 100.0% 100.0%
470 Public Utility Services 227,604 233,739 228,799 279,748 305,112 130.5% 109.1%
480 Repairs/Maintenance 18,933 45,000 29,987 45,000 45,000 100.0% 100.0%
490 Miscellaneous 15,743 27,500 23,641 27,375 31,500 114.5% 115.1%
4W0 Water Quality Tests 57,969 71,000 40,947 71,000 75,000 105.6% 105.6%
Total 326,995 385,239 325,381 430,723 463,530 120.3% 107.6%
530 State/Cnty Tax & Assess 191,553 190,000 111,276 190,000 190,000 100.0% 100.0%
640 Machinery/Equipment 0 1,200 2,555 2,600 0 0.0% 0.0%
950 Interfund Opt Rent/Lease 29,130 31,239 23,580 31,239 31,842 101.9% 101.9%
Total Expenditures - SU 343 1,523,672 1,685,128 1,286,333 1,749,972 1,778,754 105.6% 101.6%
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.
Salaries in this unit have increased due to moving the funding for several positions from the
potable water administration unit 349 to this unit. This move more accurately reflects the true cost
of capital construction administration.
Account 120 Overtime - The functions that regularly require overtime are emergencies associated
with developer projects or capital improvement projects.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $40,539 $40,587 $28,810 $40,587 $68,906 169.8% 169.8%
120 Overtime 0 1,000 0 1,000 1,000 100.0% 100.0%
130 Special Pay 2 0 400 400 0 n/a 0.0%
140 Retire/Term Cashout 0 0 653 500 500 n/a 100.0%
Total 40,541 41,587 29,863 42,487 70,406 169.3% 165.7%
200 Personnel Benefits 12,392 13,842 9,574 13,842 21,766 157.2% 157.2%
400 Other Services & Charges
420 Communications 980 900 743 900 702 78.0% 78.0%
430 Trans/Training 172 1,500 425 1,500 1,500 100.0% 100.0%
490 Miscellaneous 1,202 2,600 1,362 2,750 3,300 126.9% 120.0%
Total 2,354 5,000 2,530 5,150 5,502 110.0% 106.8%
Total Expenditures - SU 348 $55,287 $60,429 $41,967 $61,479 $97,674 161.6% 158.9%
Revenues
370 Prop/Trust Gains & Other $59,676 $59,000 $69,056 $59,000 $59,000 100.0% 100.0%
2014 Adopted Budget • Utilities & Engineering - 43
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 120 Overtime - The main function that regularly requires overtime is response to
emergencies.
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
PROFESSIONAL SERVICES - SU 349
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $114,830 $150,527 $102,432 $150,527 $114,351 76.0% 76.0%
120 Overtime 0 1,500 0 1,500 1,500 100.0% 100.0%
130 Special Pay 369 443 1,405 450 450 101.6% 100.0%
140 Retire/Term Ca shout 0 0 6,114 6,047 1,370 n/a 22.7%
Total 115,199 152,470 109,951 158,524 117,671 77.2% 74.2%
200 Personnel Benefits 35,367 52,272 33,038 52,372 35,089 67.1% 67.0%
400 Other Services & Charges
410 Professional Services 37,794 30,000 9,046 30,000 30,000 100.0% 100.0%
420 Communications 891 1,950 955 1,950 722 37.0% 37.0%
430 Trans/Training 2,520 2,500 677 2,500 2,500 100.0% 100.0%
490 Miscellaneous 15,869 18,000 10,338 12,000 14,500 80.6% 120.8%
400 State Water Oper Pmt 15,488 16,000 22,707 22,750 23,000 143.8% 101.1%
Total 72,562 68,450 43,723 69,200 70,722 103.3% 102.2%
540 Interfund Taxes &Assess 1,661,565 1,564,000 1,207,999 1,333,000 1,383,260 88.4% 103.8%
640 Machinery & Equipment 0 50,000 0 0 0 0.0% n/a
900 Interfund Pmt f/Services
960 Interfund Ins Svcs 241,954 249,261 249,261 249,261 266,709 107.0% 107.0%
990 Interfund Admin Chgs 825,325 914,638 669,562 913,738 916,114 100.2% 100.3%
Total 1,067,279 1,163,899 918,823 1,162,999 1,182,823 101.6% 101.7%
Total Expenditures - SU 349 $2,951,972 $3,051,091 $2,313,534 $2,776,095 $2,789,565 91.4% 100.5%
44 - Utilities & Engineering • 2014 Adopted Budget
Service Unit 645 - Interfund Distribution
The proposed expenditures in this service unit are for debt service payments and interfund
transfers.
INTERFUND DISTRIBUTION
2013 2014 Date
2012 Amended Proposed Of
Expenditures Actual Budget Budget Maturity
Transfer to CII' $750,000 $600,000 $750,000 n/a
1998 Water Bond 234,700 234,700 240,500 2018
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 7,747 7,410 6,736 2023
Drinking Water State Revolving Fund (SRF) Loan 47,073 47,073 47,073 2025
Interest on Drinking Water SRF Loan 3,236 3,060 2,824 2025
Utility Customer Service System & Work Order System 0 50,000 50,000
Gardner Park Well PWTF Loan 121,149 121,149 121,149 2030
Gardner Park Well PWTF Loan Interest 9,938 9,692 8,447 2030
Airport Water / Wastewater Line SIED Payment(') 10,400 0 0
Airport Water / Wastewater Line SIED Interest Payment(') 585 0 0
Recycle Drinking Water SRF Loan 0 0 146,492 2033
Recycle Drinking Water SRF Interest 0 7,500 7,500 2033
Automated Meter Read PWTF Loan 0 0 250,000 2033
Automated Meter Read PWTF Interest 0 5,250 5,250 2033
Total $1,384,050 $1,285,056 $1,835,193
(1) This was a SIED loan for Yakima Airport's infrastructure improvements including water and sewer lines; debt
service for this loan is reimbursed by the Yakima Airport, and is therefore considered a pass-through payment.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
500 Intergovernmental Svcs
550 Interfund Subsidies $984,700 $834,700 $116,350 $884,700 $1,040,500 124.7% 117.6%
560 Interfund Transfers 64,497 64,497 64,497 64,497 64,497 100.0% 100.0%
Total 1,049,197 899,197 180,847 949,197 1,104,997 122.9% 116.4%
780 Intergov't Loans 313,347 302,949 302,946 302,949 699,439 230.9% 230.9%
830 Debt Svc - Ext LTD - Int 21,506 32,912 10,858 32,912 30,757 93.5% 93.5%
Total Expenditures - SU 645 $1,384,050 $1,235,058 $494,651 $1,285,058 $1,835,193 148.6% 142.8%
Revenues
360 Miscellaneous Revenues $21,971 $0 $0 $0 $0 0.0% 0.0%
Service Unit 699 - General Revenue
See the revenue discussion at the beginning of the Explanatory Revenue section.
2014 Adopted Budget • Utilities & Engineering - 45
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $2,015,479 $1,905,975 $2,910,120 $2,910,120 $2,406,577 126.3% 82.7%
360 Miscellaneous Revenues 126,451 90,000 80,074 117,000 90,000 100.0% 76.9%
380 Nonrevenues 0 1,500 0 1,500 1,500 100.0% 100.0%
Total Revenues - SU 699 $2,141,930 $1,997,475 $2,990,194 $3,028,620 $2,498,077 125.1% 82.5%
46 — Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
DOMESTIC WATER IMPROVEMENT
Utilities & Engineering Director Debbie Cook, PE
Water / Irrigation Manager Dave Brown
DEFINITION
The Domestic Water Improvement Fund accounts for all the capital projects related to drinking
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, fire suppression systems 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:
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 and rates.
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, rates 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.
Replacement of the electrical controls at the high zone booster pump station.
The service units in this division are:
Service Unit 348 - Capital Improvement
Service Unit 699 - General Revenues
2014 Adopted Budget • Utilities & Engineering - 47
BUDGET SUMMARY
Dept 477 Domestic Water Impr (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $426,833 $7,150,896 $3,155,944 $6,995,000 $4,320,000 60.4% 61.8%
Revenue Summary By Service Unit
348 Capital Improvement $862,860 $4,600,000 $368,716 $6,800,000 $2,264,800 49.2% 33.3%
Fund Balance
Beginning Balance $3,374,809 $3,356,294 $3,810,836 $3,810,836 $3,615,836 107.7% 94.9%
Revenues Less Expenditures 436,027 -2,550,896 -2,787,228 -195,000 -2,055,200 80.6% n/a
Ending Balance $3,810,836 $805,398 $1,023,608 $3,615,836 $1,560,636 193.8% 43.2%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $22,396 $196,264 $94,495 $100,000 $0 0.0% 0.0%
500 Intergovernmental Svcs 0 70,000 0 70,000 0 0.0% n/a
600 Capital Outlays 404,437 6,884,632 3,061,449 6,825,000 4,320,000 62.7% 100.0%
Total Expenditures $426,833 $7,150,896 $3,155,944 $6,995,000 $4,320,000 60.4% 100.0%
EXPLANATORY NARRATIVE
Service Unit 348 — Capital Improvement
The total capital outlay is detailed below. Funds budgeted in the 2013 year-end estimate and not
spent will be brought forward to 2014.
DOMESTIC WATER CAPITAL OUTLAY
Capital Outlay/Capital Improvements 2014 477 Fund
Recycle Lagoons (Project #2259)
Automated Meter Reading (Project #2261)
Water Main Replacement (Project #2360)
Replace Open Gear Valves (project #2346)
Intake, River redirection (Project #2335)
Electrical Controls at the High Zone Booster Pump Station
Total Capital Outlay
$2,100,000
500,000
150,000
25,000
1,500,000
45,000
$4,320,000
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.
48 — Utilities & Engineering • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
480 Repairs & Maintenance $22,396 $196,264 $94,495 $100,000 $0 0.0% 0.0%
520 Intergovt Agreements 0 70,000 0 70,000 0 0.0% 0.0%
600 Capital Outlays
640 Machinery/Equipment 100,414 4,911,586 2,801,787 4,000,000 500,000 10.2% 12.5%
650 Construction Projects 304,023 1,973,046 259,662 2,825,000 3,820,000 193.6% 135.2%
Total 404,437 6,884,632 3,061,449 6,825,000 4,320,000 62.7% 63.3%
Total Expenditures - SU 348 $426,833 $7,150,896 $3,155,944 $6,995,000 $4,320,000 60.4% 61.8%
Revenues
390 Other Financing Sources $862,860 $4,600,000 $368,716 $6,800,000 $2,264,800 49.2% 33.3%
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.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
$3,374,809 $3,356,294 $3,810,836 $3,810,836 $3,615,836 107.7% 94.9%
2014 Adopted Budget • Utilities & Engineering — 49
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
IRRIGATION
Utilities & Engineering Director Debbie Cook, PE
Water / Irrigation Manager Dave Brown
DEFINITION
Irrigation 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 2014 adopted rate for service is $0.0352 per square foot of lot. The rate
includes an 0 & M component at $0.0212 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 began with design in the
summer of 2010 and construction was completed in the spring of 2012. The next phases of work are
in the planning and design stages.
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.
50 - Utilities & Engineering • 2014 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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Feet of Irrigation Main Replaced by Irrigation Crew
220
120
120
Number of Irrigation Services Replaced
71
60
60
Number of Irrigation Main Leaks
17
13
12
Number of Service Work Orders
1,443
1,295
1,250
AUTHORIZED PERSONNEL
Class
Code Position Title
2013 2014
2012 Amended Proposed
Actual Budget Budget
7151 Water/Irrigation Division Admin Spec u) 1.00 0.00 0.00
8671 Irrigation Specialist I (2) 3.00 1.00 1.00
8672 Irrigation Specialist II (2) 1.00 3.00 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 7.00 7.00
(1) Position not funded for 2013/2014.
(2) Irrigation Specialist I is an entry level position; upon certification there's an automatic upgrade to Irrigation Specialist II.
(3) Irrigation funds 1.49 FTE's in Codes (022), Engineering (041) and Water (474)
BUDGET SUMMARY
Dept 475 Irrigation Operating (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
342 Irrigation Supply $1,386,481 $1,509,163 $1,200,520 $1,509,073 $1,563,884 103.6% 103.6%
645 Interfund Distribution 0 0 0 0 500,000 n/a n/a
Total Expenditures $1,386,481 $1,509,163 $1,200,520 $1,509,073 $2,063,884 136.8% 136.8%
Revenue Summary By Service Unit
342 Irrigation Supply $1,690,321 $1,682,400 $1,386,880 $1,765,400 $1,765,400 104.9% 100.0%
699 General Revenues 510 700 708 700 700 100.0% 100.0%
Total Revenues $1,690,831 $1,683,100 $1,387,588 $1,766,100 $1,766,100 104.9% 100.0%
2014 Adopted Budget • Utilities & Engineering - 51
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Fund Balance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Beginning Balance $357,765 $548,050 $662,115 $662,115 $919,142 167.7% 138.8%
Revenues Less Expenditures 304,350 173,937 187,068 257,027 -297,784 -171.2% -115.9%
Ending Balance $662,115 $721,987 $849,183 $919,142 $621,358 86.1% 67.6%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $477,739 $508,914 $378,866 $507,239 $484,585 95.2% 23.5%
200 Personnel Benefits 189,914 211,124 155,339 211,136 189,372 89.7% 9.2%
Sub -Total Salaries & Benefits 667,653 720,038 534,205 718,375 673,957 93.6% 32.7%
300 Supplies 61,716 74,000 44,102 74,000 74,000 100.0% 3.6%
400 Other Services/Charges 377,555 410,007 374,637 404,250 421,574 102.8% 20.4%
500 Intergovernmental Svcs 52 100 86 100 550,200 n/a 26.7%
600 Capital Outlays 0 3,200 6,042 6,100 0 0.0% 0.0%
900 Intfnd Pymt f/Svcs 279,506 301,817 241,448 306,247 344,152 114.0% 16.7%
Total Expenditures $1,386,482 $1,509,162 $1,200,520 $1,509,072 $2,063,883 136.8% 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
1
2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Estimate Proposed
- $1,000,000
- $800,000
- $600,000
- $400,000
- $200,000
Revenues $2,661,802
$1,905,383
$1,525,197
$1,690,832
$1,766,100
$1,766,100
Expenditures $2,643,303
$1,862,091
$1,492,487
$1,386,481
$1,509,073
-Beg Bal $263,266
$281,765
$325,055
$357,765
$662,116
End Bal $281,765
$325,057
$357,765
$662,116
$919,143
$2,063,884
$919,143
$621,359
52 - Utilities & Engineering • 2014 Adopted Budget
$o
Customer
Service
$135,800
6.6%
IRRIGATION OPERATING FUND
$2,063,884 — Total Expenditure Budget
City
Services
$87,654
4.2%
Insurance
$75,521
3.7%
CP
Transfer/ER
$550,000
26.6%
Operating &
Maintenance
$1,214,909
58.9%
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:
➢ 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.
2014 Adopted Budget • Utilities & Engineering — 53
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.
PROFESSIONAL SERVICES - SU 342
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.
SU - 342 Irrigation Supply
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $452,002 $476,924 $349,143 $476,924 $462,095 96.9% 96.9%
120 Overtime 16,050 15,000 10,995 12,000 12,000 80.0% 100.0%
130 Special Pay 9,687 16,990 14,520 15,990 9,990 58.8% 62.5%
140 Retire/Term Cashout 0 0 4,209 2,325 500 n/a 21.5%
Total 477,739 508,914 378,867 507,239 484,585 95.2% 95.5%
200 Personnel Benefits
200 Personnel Benefits 187,539 208,724 153,835 208,736 186,972 89.6% 89.6%
280 Clothing &Misc 2,374 2,400 1,504 2,400 2,400 100.0% 100.0%
Total 189,913 211,124 155,339 211,136 189,372 89.7% 89.7%
300 Supplies
310 Office/Oper Supplies 42,204 52,000 27,078 52,000 52,000 100.0% 100.0%
320 Fuel Consumed 17,643 18,000 13,625 18,000 18,000 100.0% 100.0%
350 Small Tools & Equip 1,870 4,000 3,399 4,000 4,000 100.0% 100.0%
Total 61,717 74,000 44,102 74,000 74,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 2,634 3,000 1,151 3,000 3,000 100.0% 100.0%
420 Communications 1,557 2,783 2,017 2,650 2,274 81.7% 85.8%
430 Trans/Training 47 1,000 101 1,000 1,000 100.0% 100.0%
440 Advertising 378 500 0 500 500 100.0% 100.0%
450 OperRentals &Leases 195 1,200 606 1,200 1,200 100.0% 100.0%
470 Public Utility Services 351,255 369,524 347,098 365,100 379,100 102.6% 103.8%
480 Repairs/Maintenance 7,630 15,000 3,446 10,000 12,000 80.0% 120.0%
490 Miscellaneous 13,859 17,000 20,219 20,800 22,500 132.4% 108.2%
Total 377,555 410,007 374,638 404,250 421,574 102.8% 104.3%
54 - Utilities & Engineering • 2014 Adopted Budget
SU - 342 Irrigation Supply
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
500 Intergovernmental Svcs
510 Intergovt Prof Svcs 0 0 0 0 100 n/a n/a
530 State/Cnty Tax/Assess 52 100 86 100 100 100.0% 100.0%
550 Interfund Subsidies 0 0 0 0 50,000 n/a n/a
Total 52 100 86 100 50,200 n/a n/a
640 Machinery/Equipment 0 3,200 6,042 6,100 0 0.0% 0.0%
900 Interfund Pmt f/Service s
950 Interfund Opt Rent/Ls 38,534 31,358 23,502 31,358 40,565 129.4% 129.4%
960 Interfund Ins Svcs 66,216 68,711 68,711 68,711 73,521 107.0% 107.0%
980 Interfund Grg/Plnt Chg 6,612 6,612 4,959 6,612 6,612 100.0% 100.0%
990 Interfund Admin Chgs 168,144 195,136 144,276 199,566 223,454 114.5% 112.0%
Total 279,506 301,817 241,448 306,247 344,152 114.0% 112.4%
Total Expenditures - SU 342 $1,386,482 $1,509,162 $1,200,522 $1,509,072 $1,563,883 103.6% 103.6%
Revenues
340 Chrgs f/Goods & Svcs $1,690,321 $1,682,400 $1,386,880 $1,765,400 $1,765,400 104.9% 100.0%
Service Unit 645 - Interfund Distribution Expense
The expenditures in this service unit are for debt service payments and interfund transfers.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies
$0 $0 $0 $0 $500,000 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $357,765 $548,050 $662,115 $662,115 $919,142 167.7% 138.8%
360 Miscellaneous Revenues 510 700 708 700 700 100.0% 100.0%
Total Revenues - SU 699 $358,275 $548,750 $662,823 $662,815 $919,842 167.6% 138.8%
2014 Adopted Budget • Utilities & Engineering - 55
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
IRRIGATION SYSTEM IMPROVEMENTS
Utilities & Engineering Director Debbie Cook, PE
Water / Irrigation Manager Dave Brown
DEFINITION
The Irrigation Improvement Fund accounts for all the capital project expenditures related to
irrigation water supply, distribution and transmission, storage, pumping stations and control
systems.
The major source of funding for the Irrigation Improvement Fund is derived from the capital
improvement portion of the rates and through a $5,000,000 revenue bond issued in late August,
2004, to fund reconstruction of the General - 308 System and the eventual refurbishment of the rest
of the systems. An inter -fund loan of 979,000 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 2014:
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.
Design of second half of the West Yakima System.
Design and repair of the Fruitvale Canal undercrossing at N. 16th Ave. and Cherry.
Pump Station and Main improvements.
The service units in this division are:
Service Unit 348 - Capital Improvement
Service Unit 699 - General Revenues
56 - Utilities & Engineering • 2014 Adopted Budget
BUDGET SUMMARY
Dept 479 Irrigation System Impr (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $1,757,032 $1,073,252 $620,788 $845,123 $1,621,504 151.1% 191.9%
Revenue Summary By Service Unit
348 Capital Improvement $2,223,266 $1,207,500 $970,858 $1,240,000 $1,240,000 102.7% 100.0%
645 Interfund Distribution 0 0 0 0 500,000 n/a n/a
699 Gene r a 1 Re venue s 1,078 1,000 32 1,060 1,060 106.0% 100.0%
Total Re venue s $2,224,344 $1,208,500 $970,890 $1,241,060 $1,741,060 144.1% 140.3%
Fund Balance
Beginning Balance -$408,465 $129,561 $58,847 $58,847 $454,784 351.0% 772.8%
Revenues Less Expenditures 467,312 135,248 350,103 395,937 119,556 88.4% 30.2%
Ending Balance $58,847 $264,809 $408,950 $454,784 $574,340 216.9% 126.3%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
500 Intergovernmental Svcs $320,554 $321,504 $160,752 $321,504 $321,504 100.0% 19.8%
600 Capital Outlays 885,542 164,948 21,850 80,000 1,300,000 788.1% 80.2%
700 Debt Service 550,936 586,800 438,186 443,619 0 0.0% 0.0%
Total Expenditures $1,757,032 $1,073,252 $620,788 $845,123 $1,621,504 151.1% 100.0%
EXPLANATORY NARRATIVE
Service Unit 348 - Capital Improvement
CAPITAL IMPROVEMENT EXPENDITURES
Capital Outlay/Capital Improvements 2014
Fruitvale Canal Diversion Study
Bond Repayment (last payment in 2033)
Design of second half of the West Yakima System
Pump Station Improvement
Design and repair of the Fruitvale Canal undercrossing at N.
16t1. Ave. and Cherry
Total Capital Outlay
Revenues are from Irrigation Assessment fees.
479 Fund
$100,000
321,504
500,000
200,000
500,000
$1,621,504
2014 Adopted Budget • Utilities & Engineering - 57
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
550 Interfund Subsidies $320,554 $321,504 $160,752 $321,504 $321,504 100.0% 100.0%
650 Construction Projects 885,542 164,948 21,850 80,000 1,300,000 788.1% n/a
700 Debt Service Principal 543,181 579,000 436,000 435,819 0 0.0% 0.0%
800 Debt Service Interest 7,754 7,800 2,186 7,800 0 0.0% n/a
Total Expenditures - SU 348 $1,757,031 $1,073,252 $620,788 $845,123 $1,621,504 151.1% 191.9%
Revenues
340 Chrgs f/Goods & Svcs $1,244,266 $1,207,500 $970,858 $1,240,000 $1,240,000 102.7% 100.0%
380 Nonrevenue s 979,000 0 0 0 0 n/a n/a
Total Revenues - SU 348 $2,223,266 $1,207,500 $970,858 $1,240,000 $1,240,000 102.7% 100.0%
Service Unit 645 - Interfund Distribution
The expenditures in this service unit are for interfund transfers
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Souces
$0 $0 $0 $0 $500,000 351.0% 772.8%
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, the unspent portion of a $979,000 2012 interfund loan will allow
Irrigation to stay on schedule and use a pay-as-you-go plan. Funds budgeted in the 2013 year-end
estimate and not spent will be brought forward to 2014.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance -$408,465 $129,561 $58,847 $58,847 $454,784
360 Miscellaneous Revenues 1,078 1,000 32 1,060 1,060 106.0% 100.0%
Total Revenues - SU 699 -$407,387 $130,561 $58,879 $59,907 $455,844 349.1% 760.9%
58 - Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
ENGINEERING
GENERAL FUND
Utilities & Engineering Director Debbie Cook, PE
DEFINITION
The 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; administering the ROW use and street cut permitting program, and providing
administrative and technical engineering assistance to other divisions within the City.
The only service unit in this division is:
Service Unit 528 - Capital Improvement
2014 Adopted Budget • Utilities & Engineering - 59
AUTHORIZED PERSONNEL
Class
Code Position Title
1170 Director of Utilities & Engineering 0-)
1271 City Engineer
3120 Design Engineer
4141 Construction Inspector
4622 Traffic Technician (2)
8701 Street Inspector
10601 Engineering Contracts Specialist
11101 Construction Supervisor
11103 Supervising Traffic Engineer (2)
11104 Senior Engineer
11106 Surface Water Engineer
11107 Chief Engineer
Total Personnel 131
2013 2014
2012 Amended Proposed
Actual Budget Budget
0.00 1.00 1.00
1.00 1.00 1.00
3.00 3.00 3.00
1.00 1.00 1.00
0.00 0.00 2.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
0.00 0.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
11.00 12.00 15.00
(1) Reinstated Director of Utilities & Engineering in 2013.
(2) Two fully funded and staffed Traffic Technician positions were transferred from Public Works to Engineering for the
2014 budget year. These positions, as well as a new Supervising Traffic Engineer position will be used to implement
and administer the new Street Cut Ordinance per strategic initiative, as well as other ROW engineering issues
(3) 4.05 FTE's are funded by Stormwater (441), Wastewater (473), Water (474), and Irrigation (475).
BUDGET SUMMARY
Dept 041 Engineering (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $659,375 $686,172 $495,078 $662,004 $1,109,632 161.7% 167.6%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $455,870 $458,801 $340,905 $450,268 $777,501 169.5% 70.1%
200 Personnel Benefits 148,169 160,080 111,537 148,671 266,974 166.8% 24.1%
Sub -Total Salaries & Benefits 604,039 618,881 452,442 598,939 1,044,475 168.8% 94.1%
300 Supplies 12,373 19,000 11,324 16,000 17,000 89.5% 1.5%
400 Other Services/Charges 20,109 23,650 10,177 22,423 22,995 97.2% 2.1%
900 Intfnd Pymt f/Svcs 22,854 24,642 21,135 24,642 25,162 102.1% 2.3%
Total Expenditures $659,375 $686,173 $495,078 $662,004 $1,109,632 161.7% 100.0%
60 - Utilities & Engineering • 2014 Adopted Budget
EXPLANATORY NARRATIVE
Service Unit 528 — Capital Improvement
Work planned for 2014 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
• Implementation of Street Break Ordinance
• 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
• Stormwater Analysis and Review
All of the 2014 Engineering Division budget will be expended in this service unit.
Account 120 Overtime - A minimum amount is budgeted for overtime. Overtime may be required
for coverage by inspectors when various contractors on several different projects are working
different hours.
Account 410 Professional Services - This account is used to compensate for additional project
workloads, such as surveying. The division is asked to respond and provide information on short
notice for a number of private and public development issues, and this line item provides the
flexibility to engage professional services on an as needed basis, rather than through a full time staff
position. Annual license fees for professional software and software upgrades are also paid from
this line.
This Fund is financed by the City's General Fund. However, staff time is charged to numerous
public and private projects. Private developers pay design review and inspection fees that benefit
the General Fund.
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.
2014 Adopted Budget • Utilities & Engineering — 61
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $455,583 $457,801 $316,652 $419,543 $764,501 167.0% 182.2%
120 Overtime 0 1,000 179 1,000 1,000 100.0% 100.0%
130 Special Pay 287 0 1,214 1,210 0 n/a 0.0%
140 Retire/Term Ca shout 0 0 22,860 28,515 12,000 n/a 42.1%
Total 455,870 458,801 340,905 450,268 777,501 169.5% 172.7%
200 Personnel Benefits 148,169 160,080 111,537 148,671 266,974 166.8% 179.6%
300 Supplies
310 Office & Oper Supplies 5,712 9,000 6,993 9,000 10,000 111.1% 111.1%
320 Fuel Consumed 6,450 9,000 4,046 6,000 6,000 66.7% 100.0%
350 Small Tools & Equip 212 1,000 285 1,000 1,000 100.0% 100.0%
Total 12,374 19,000 11,324 16,000 17,000 89.5% 106.3%
400 Other Services &Charges
410 Professional Services 0 3,000 0 0 0 0.0% n/a
420 Communications 8,537 10,187 7,236 12,710 10,477 102.8% 82.4%
430 Trans/Training 1,464 1,500 715 1,500 4,000 266.7% 266.7%
440 Advertising 120 100 0 100 100 100.0% 100.0%
470 Public Utility Services 0 113 0 113 118 104.4% 104.4%
480 Repairs/Maintenance 0 1,000 0 0 0 0.0% n/a
490 Miscellaneous 9,987 7,750 2,227 8,000 8,300 107.1% 103.8%
Total 20,108 23,650 10,178 22,423 22,995 97.2% 102.6%
900 Interfund Pmt f/Service s
950 Interfund Opt Rent/Ls 12,094 13,129 9,622 13,129 12,843 97.8% 97.8%
960 Interfund Ins Svcs 10,760 11,513 11,513 11,513 12,319 107.0% 107.0%
Total 22,854 24,642 21,135 24,642 25,162 102.1% 102.1%
Total Expenditures - SU 528 $659,375 $686,173 $495,079 $662,004 $1,109,632 161.7% 167.6%
Revenues
340 Chrgs f/Goods & Svcs $598,538 $721,200 $436,165 $674,500 $1,012,500 140.4% 150.1%
62 - Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
ARTERIAL STREET CAPITAL
Utilities & Engineering Director Debbie Cook, 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
Exp Summary By Service Unit
528 Capital Improvements
645 Interfund Distribution
Total Expenditure s
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
(6) (7)
%Chng % Chng
from from
$2,084,472 $8,651,794 $3,436,776 $6,593,228 $4,887,716 56.5% 74.1%
284,183 284,183 109,425 272,287 218,850 77.0% 80.4%
$2,368,655 $8,935,977 $3,546,201 $6,865,515 $5,106,566 57.1% 74.4%
Revenue Summary By Service Unit
528 Capital Improvements $2,189,525 $8,812,123 $7,176,387 $8,045,652 $3,750,776
645 Interfund Distribution 73,673 57,199 57,199 72,199 72,199
699 General Revenues 10,000 1,000 1,642 1,000 1,000
Total Re venue s $2,273,198 $8,870,322 $7,235,228 $8,118,851 $3,823,975
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$590,660 $325,671
-95,458 -65,655
42.6%
126.2%
100.0%
43.1%
46.6%
100.0%
100.0%
47.1%
$495,100 $495,100 $1,748,436 536.9% 353.1%
3,689,027 1,253,336 -1,282,591 n/a -102.3%
$495,202 $260,016 $4,184,127 $1,748,436 $465,845 179.2% 26.6%
2014 Adopted Budget • Utilities & Engineering - 63
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $8,606 $5,005,000 $1,826,328 $4,075,000 $1,210,000 24.2% 29.7%
500 Intergovernmental Svcs 284,183 284,183 109,425 272,287 218,850 77.0% 5.4%
600 Capital Outlays 1,954,461 3,544,321 1,508,775 2,415,756 3,623,400 102.2% 88.9%
700 Debt Service 121,405 102,473 101,673 102,472 54,316 53.0% 1.3%
Total Expenditures $2,368,655 $8,935,977 $3,546,201 $6,865,515 $5,106,566 57.1% 125.3%
EXPLANATORY NARRATIVE
Service Unit — 528 Capital Improvements
Projects scheduled and budgeted for 2014 using this fund are:
CAPITAL IMPROVEMENT EXPENDITURES
Fund 142 Expenditures
2014
Projected
Construction Projects
0000 Project Contingency $105,000
1867 Annual Traffic Calming Program 20,000
1872 Annual Bridge Inspection 5,000
1957 WA Avenue Wetland Monitoring 3,500
2143 Nob Hill/Fair Avenue Rebuild (Design) 29,900
2282 64th & Tieton Signal 140,000
2311 64th Nob Hill to Tieton 925,000
2340 N. 1" St Revitalization 1,200,000
2343 Citywide Safety Improvements 275,000
2344 Lincoln Corridor Safety 415,000
2349 80th Ave Bridge 135,000
2353 Street Project funded by General Obligation Bond 940,000
2357 15t/Main Nob Hill Corridor Safety Program 375,000
2367 Pedestrian/Bicycle Connectivity Program (Study) 40,000
2368 Citywide Street & ROW Project Management 225,000
Total Construction Projects 4,833,400
Debt Service
1526 Fair Avenue (Maturity Date July 1, 2015)
54,316
1944 River Road — N. 16th Ave to Fruitvale 218,850
Total Debt Service 273,166
Total Fund 142 Expenditures $5,106,566
64 — Utilities & Engineering • 2014 Adopted Budget
Account 410 Professional Services - Funds are budgeted in this line item for professional services such
as electrical or mechanical engineering, architecture, or surveying.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
400 Other Services/Charges
410 Professional Services $308 $5,000 $2,420 $15,000 $270,000 n/a n/a
480 Repairs/Maintenance 8,299 5,000,000 1,823,908 4,060,000 940,000 18.8% 23.2%
Total 8,607 5,005,000 1,826,328 4,075,000 1,210,000 24.2% 29.7%
600 Capital Outlays
630 Impr Other Than Bldg 100 0 100 0 0 n/a n/a
650 Construction Projects 1,954,360 3,544,321 1,508,674 2,415,756 3,623,400 102.2% 150.0%
Total 1,954,460 3,544,321 1,508,774 2,415,756 3,623,400 102.2% 150.0%
780 Intergov't Loans 115,105 99,153 99,152 99,153 53,251 53.7% 53.7%
830 Debt Svc - Ext LTD - Int 6,300 3,320 2,520 3,319 1,065 32.1% 32.1%
Total Expenditures - SU 528 $2,084,472 $8,651,794 $3,436,774 $6,593,228 $4,887,716 56.5% 74.1%
Revenues
330 Intergovernmental Rev $2,063,468 $3,032,525 $1,569,677 $2,355,550 $3,460,300 114.1% 146.9%
340 Chrgs f/Goods & Svcs 0 500 0 0 0 0.0% n/a
360 Miscellaneous Revenues 116,057 769,098 606,710 680,102 290,476 37.8% 42.7%
390 Other Financing Sources 10,000 5,010,000 5,000,000 5,010,000 0 0.0% 0.0%
Total Revenues - SU 528 $2,189,525 $8,812,123 $7,176,387 $8,045,652 $3,750,776 42.6% 46.6%
Service Unit - 645 Interfund Distribution
Represents transfers from other funds.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
550 Interfund Subsidies $284,183 $284,183 $109,425 $272,287 $218,850 77.0% 80.4%
Revenues
380 Nonrevenues $57,199 $57,199 $57,199 $57,199 $57,199 100.0% 100.0%
390 Other Financing Sources 16,474 0 0 15,000 15,000 n/a 100.0%
Total Revenues - SU 645 $73,673 $57,199 $57,199 $72,199 $72,199 126.2% 100.0%
Service Unit 528, 645 & 699 - Revenues
Revenues are detailed in the following charts.
2014 Adopted Budget • Utilities & Engineering - 65
GENERAL REVENUES
Fund 142 Revenues
1374 Operating Transfer
1526 Utilities' Contribution to PWTF Loan
1907 Special Assessment from SIED Loan Ahtanum
2143 Nob Hill and Fair Avenue
2282 64t1. and Tieton (Wal-Mart)
2311 64t1. Nob Hill to Tieton Dr.
2340 N 1" St revitalization
2343 Citywide Safety
2344 Lincoln Corridor
2357 1st/Main Nob Hill Corridor Safety
0000 Arterial Street Gas Tax/Interest
2013
Projected
$15,000
57,199
5,476
25,900
140,000
870,000
1,038,000
275,000
415,000
375,000
607,400
Total Fund 142 Revenues $3,823,975
SU - 699 General Revenues
2014
Year Expenses and Revenues Projected
2013 Balance Forward
2013 Estimated Revenue
2013 Projected Expenditures
Balance at end of 2012
2014 Revenues
Total Estimated Resources
2014 Projected Expenditures
$495,100
8,118,851
6,865,515
1,748,436
3,823,975
5,572,411
5,106,566
Balance at end of 2014 $465,845
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance
360 Miscellaneous Revenues
Total Re venues - SU 699
$590,660 $325,671 $495,100 $495,100 $1,748,436 536.9% 353.1%
10,000 1,000 1,642 1,000 1,000 100.0% 100.0%
$600,660 $326,671 $496,742 $496,100 $1,749,436 535.5% 352.6%
66 — Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
STREET CAPITAL FUND
Utilities & Engineering Director Debbie Cook, PE
DEFINITION
The City's 802 lane miles of roads have an average Paving Condition Index (PCI) score of 54. Based
on a 100 -point scale, the City's current road conditions are poor. Compounding this situation is the
fact that while 3% of Yakima's roads are currently classified as failed, 23% or (185 lane miles) are
projected to attain a failed classification by 2020 if not rehabilitated soon. The Yakima public is well
aware of this, given almost 80% of the 2013 Citizen Survey respondents rate street repairs as fair or
poor. Additionally, 72% of voters supported a City Charter amendment in August 2013 requiring
the City to invest at least $2 million annually on the restoration or reconstruction of Yakima streets.
The cost to rehabilitate one lane mile of road with a grind and overlay is approximately $180,000.
The cost to reconstruct a road after it has failed is approximately $600,000, or 300% more than to
grind and overlay it. A pay-as-you-go $2 million dollar annual cash committed approach would
enable the City to grind and overlay approximately 11 lane miles annually; assuming road
construction prices remain static. This pace of road rehabilitation is insufficient to prevent the
projected failure of at least 60% of the 185 lane miles of road projected to fail by 2020.
In 2013, the City Council appropriated $375,000 for the first annual payment on a $5 million, 15 -
year loan to grind and overlay 28 lane miles of road. Public response to this work has been very
positive.
The service units in this division are:
Service Unit 528 - Capital Improvement
Service Unit 699 - General Revenues
BUDGET SUMMARY
Dept 344 Street Capital (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $0 $0 $0 $0 $16,500,000 n/a n/a
Revenue Summary By Service Unit
699 Gene r a 1 Re venue s
$0 $0 $0 $0 $16,500,000 n/a n/a
2014 Adopted Budget • Utilities & Engineering - 67
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
600 Capital Outlays $0 $0 $0 $0 $16,500,000 n/a 100.0%
EXPLANATORY NARRATIVE
Service Unit — 528 Capital Improvements
These expenses consist of repairs the City's roads.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
650 Construction Projects
$0 $0 $0 $0 $16,500,000 n/a n/a
Service Unit 699 — Revenues
This service unit shows the money approved for road repairs. The City Charter amendment in
August 2013 requires the City to invest at least $2 million annually for the restoration of Yakima
streets.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources
$0 $0 $0 $0 $16,500,000 n/a n/a
68 — Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
PUBLIC WORKS TRUST (REET 1)
Utilities & Engineering Director Debbie Cook, 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) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $288,773 $726,240 $528,168 $726,240 $500,231 68.9% 68.9%
645 Interfund Distribution 342,542 232,542 96,271 232,542 232,542 100.0% 100.0%
Total Expenditures $631,315 $958,782 $624,439 $958,782 $732,773 76.4% 76.4%
Revenue Summary By Service Unit
348 Capital Improvement
645 Interfund Distribution
699 Gene r a 1 Re venue s
Total Revenues
$563,801 $525,000 $460,407 $580,000 $590,000 112.4% 101.7%
0 84,306 0 84,306 84,306 100.0% 100.0%
10,000 2,000 0 2,000 2,000 100.0% 100.0%
$573,801 $611,306 $460,407 $666,306 $676,306 110.6% 101.5%
Fund Balance
Beginning Balance $753,127 $637,851 $695,613 $695,613 $403,137 63.2% 58.0%
Revenues Less Expenditures -57,514 -347,476 -164,032 -292,476 -56,467 16.3% 19.3%
Ending Balance $695,613 $290,375 $531,581 $403,137 $346,670 119.4% 86.0%
2014 Adopted Budget • Utilities & Engineering - 69
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
500 Intergovernmental Svcs $400,967 $290,967 $149,871 $290,967 $290,967 100.0% 39.7%
600 Capital Outlays 54,328 308,500 245,824 308,500 250,000 81.0% 34.1%
700 Debt Service 176,020 359,315 228,744 359,315 191,806 53.4% 26.2%
Total Expenditures $631,315 $958,782 $624,439 $958,782 $732,773 76.4% 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.
2014 AGREEMENT ALLOCATION
2014
Project Proposed
Number Project Budget
2285 2nd and "A" Sidewalk Improvements
SCHEDULED 2014 PROJECTS
$58,425
2014
Project Proposed
Number Project Budget
1783 2012 City Hall Renovation (Continuation)
2014 DEBT SERVICE
$250,000
Project 2014 Date of
Year Number Project Debt Maturity
2009 1818 Yakima Railroad Grade (Stormwater) $84,306 7/1/29
2212 Upper Kiwanis Park Interfund 107,500
$191,806
70 — Utilities & Engineering • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
520 Intergov't Agreements $58,425 $58,425 $53,600 $58,425 $58,425 100.0% 100.0%
600 Capital Outlays
620 Buildings 48,661 50,000 37,558 50,000 250,000 500.0% 500.0%
630 Impr Other Than Bldg 5,666 258,500 208,266 258,500 0 0.0% 0.0%
Total 54,327 308,500 245,824 308,500 250,000 81.0% 81.0%
700 Debt Svc - Principal
780 Intergov't Loans 154,386 184,780 154,386 184,780 49,693 26.9% 26.9%
790 Debt Svc - LID / Prin 0 100,000 75,391 100,000 100,000 100.0% 100.0%
Total 154,386 284,780 229,777 284,780 149,693 52.6% 52.6%
800 Debt Svc - Interest
820 Dbt Svc - Int/Interfund 4,178 7,500 5,234 7,500 7,500 n/a 100.0%
830 Dbt Svc - Ext LTD - Int 17,457 67,035 -6,267 67,035 34,613 51.6% 51.6%
Total 21,635 74,535 -1,033 74,535 42,113 56.5% 56.5%
Total Expenditures - SU 528 $288,773 $726,240 $528,168 $726,240 $500,231 68.9% 68.9%
Service Unit 645 - Interfund Distribution
Revenues consist of interest and payments from other divisions. Current Interfund Distributions
are as follows:
2014 REVENUE - FUND 645
Project 2014 Date of
Year Number Project Debt Maturity
2009 1818 Stomlwater $84,306 7/1/29
Project
Number Project
2014 INTERFUND TRANSFERS
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
2014
Proposed
Budget
$40,000
71,935
120,607
$232,542
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
550 Interfund Subsidies $342,542 $232,542 $96,271 $232,542 $232,542 100.0% 100.0%
Revenues
390 Other Financing Sources
$0 $84,306 $0 $84,306 $84,306 100.0% 100.0%
2014 Adopted Budget • Utilities & Engineering - 71
Service Units 348 and 699 — Revenues
The yearly expense of construction payments and loan repayments continues to exhaust the
anticipated real estate tax revenue.
2014 REVENUE — FUNDS 348/699
Project
2014
Proposed
Budget
Local Real Estate Excise Tax $590,000
Interest 2,000
Project 1818 Stormwater Loan 84,306
Total Anticipated Revenues $676,306
2014 PROJECTED ENDING BALANCE
Expenses and Revenues
2014
Projected
Balance Forward $403,137
Estimated Revenue 676,306
Projected Expenditures 732,773
Balance at the end of 2014 $346,670
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
310 Taxes $563,801 $525,000 $460,407 $580,000 $590,000 112.4% 101.7%
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $753,127 $637,851 $695,613 $695,613 $403,137 63.2% 58.0%
360 Miscellaneous Revenues 10,000 2,000 0 2,000 2,000 100.0% 100.0%
Total Revenues - SU 699 $763,127 $639,851 $695,613 $697,613 $405,137 63.3% 58.1%
72 — Utilities & Engineering • 2014 Adopted Budget
PUBLIC WORKS TRUST CONSTRUCTION FUND
REVENUES AND EXPENDITURES
2002 - 2012
2002 2003 2004 2005
Revenues
Local Real Estate Excise Tax $472,809 $645,074 $706,670 $878,934
Interest From Investments 1,510 990 3,053 0
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 $549,319 $721,064 $784,723 $953,934
Expenditures
Debt Service (PW TF -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) 43,011 41,874 40,737 39,600
Debt Service (P1133 - Nob Hill Over Pass: Maturity - 2007) 10,895 10,792 10,688 10,585
Debt Service (P1355 - Fruitvale Canal Wasteway: Maturity - 2011) 7,812 7,620 7,429 7,238
Debt Service (P1367 - Resignalization: Maturity - 2011) 45,312 44,890 44,469 44,047
Debt Service (P1455 - Fruitvale Canal Phase II: Maturity - 2013) 77,959 76,139 74,319 72,499
Debt Service (Upper Kiwanis Dev line of credit -Maturity - 2016) 0 0 0 0
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 Svc Fund (2008 3rd / Mead Ave: Maturity - 2019) 0 0 0 0
Project #1783 - City Hall Facility / Parking Improvement 34,521 28,928 177,419 102,015
Project #2118 - Miller Pool Demolition /Basketball Court 0 0 0 103,552
Project #2214 West Nob Hill Grind and Overlay 0 0 0 0
Project #2285 2' `1 St Sidewalk County 0 0 0 0
Professional Service Assembly Hall 0 0 0 10,030
Project #2351 Franklin Park Parking Lot 0 0 0 0
Parking Maintenance 0 0 0 0
Capital Transfer f/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 $319,510 $310,243 $455,061 $489,566
Balance Available $229,809 $410,821 $329,662 $464,368
2014 Adopted Budget • Utilities & Engineering - 73
Revenues 2006 2007 2008 2009
Local Real Estate Excise Tax
Interest From Investments $894,037 $1,056,417 $755,841 $541,616
Residual Equity Transfer(Water/Wastewater) 78,136 86,820 60,000 13,000
Operating Transfer(Street) 24,375 24,375 24,375 24,375
Operating Transfer(Irrigation) 16,875 16,875 16,875 16,875
Interlocal Grant Yakima County - Purchasing 33,750 33,750 33,750 33,750
Total Revenues 0 0 0 13,216
$1,047,173 $1,218,237 $890,841 $642,832
Expenditures
Debt Service (PW TF -1818 Underpass: End Date 2031)
Debt Service (1818 RR Grade Stormwater Loan) $0 $0 $0 $0
Debt Service (P0653 - Tieton Dr.: Maturity - 2006) 0 0 0 0
Debt Service (P1133 - Nob Hill Over Pass: Maturity - 2007) 38,463 0 0 0
Debt Service (P1355 - Fruitvale Canal Wasteway: Maturity - 2011) 10,482 10,378 0 0
Debt Service (P1367 - Resignalization: Maturity - 2011) 7,047 6,855 6,664 6,473
Debt Service (P1455 - Fruitvale Canal Phase 11: Maturity - 2013) 43,626 43,204 42,783 42,361
Debt Service (Upper Kiwanis Dev line of credit -Maturity - 2016) 70,679 68,859 67,039 65,219
Op Transfer - General Fund (SunDome Co. Bond: Maturity 2006 - 08) 0 0 0 0
Op Transfer - Debt Service Fund (1998 Street Bond: Maturity - 2008) 40,000 40,000 40,000 40,000
Op Transfer - Debt Service Fund (2007 Fire St. Bond: Maturity - 2022) 60,000 60,000 60,000 0
Op Transfer - Debt Svc Fund (2008 3rd / Mead Ave: Maturity - 2019) 0 0 73,535 71,935
Project #1783 - City Hall Facility / Parking Improvement 0 0 32,534 120,607
Project #2118 - Miller Pool Demolition /Basketball Court 149,126 143,564 164,289 94,928
Project #2214 West Nob Hill Grind and Overlay -28 0 0 0
Project #2285 2' `1 St Sidewalk County 0 0 551,515 2,522
Professional Service Assembly Hall 0 0 0 0
Project #2351 Franklin Park Parking Lot 0 0 0 0
Parking Maintenance 0 0 0 0
Capital Transfer f/Southeast Community Center Improvement P2169 0 0 2,495 0
Capital Transfer for Kiwanis 4th Ball Field P2171 160,000 0 0 0
Capital Transfer to Parks Capital Fund 550,000 0 0 0
Capital Transfer to Fire Capital Fund 0 200,000 250,000 250,000
Capital Transfer to CBD Capital Improvement Fund 0 200,000 176,465 178,065
Total Expenditures 0 0 0 50,000
$1,129,395 $772,860 $1,467,319 $922,110
Balance Available
($82,222) $445,377 ($576,478) ($279,278)
74 - Utilities & Engineering • 2014 Adopted Budget
2010 2011 2012 Total
$516,570 $464,344 $563,801 $7,496,113
13,000 3,000 10,000 269,509
24,375 24,375 0 243,750
16,875 16,875 0 168,750
33,750 33,750 0 337,500
0 0 0 13,216
$604,570 $542,344 $573,801 $8,973,455
$5,072 $167,145 $167,123 $339,340
0 7,723 4,720 12,443
0 0 0 203,685
0 0 0 63,820
0 0 0 57,138
0 0 0 350,692
63,398 61,579 0 697,689
0 0 4,178 4,178
40,000 40,000 40,000 440,000
0 0 0 420,000
71,935 71,935 71,935 361,275
120,607 120,607 120,607 514,962
451,366 27,622 48,661 1,422,439
0 0 0 103,524
0 0 0 554,037
58,427 58,425 58,425 175,277
0 0 0 10,030
0 0 5,666 5,666
0 0 0 2,495
0 0 0 160,000
0 0 0 550,000
50,000 50,000 110,000 910,000
50,000 50,000 0 654,530
0 0 0 50,000
$910,805 $655,036 $631,315 $8,063,220
($306,235) (112,692) (57,514) $910,235
2014 Adopted Budget • Utilities & Engineering - 75
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
PUBLIC WORKS TRUST (REET 2)
Utilities & Engineering Director Debbie Cook, 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
348 Capital Improvement $250,000 $250,000 $250,000 $250,000 $515,965 206.4% 206.4%
645 Interfund Distribution 256,822 256,822 128,411 256,822 256,822 100.0% 100.0%
Total Expenditures $506,822 $506,822 $378,411 $506,822 $772,787 152.5% 152.5%
Revenue Summary By Service Unit
348 Capital Improvement $563,801 $525,000 $460,407 $580,000 $590,000 112.4% 101.7%
699 General Revenues 8,000 2,000 0 2,000 2,000 100.0% 100.0%
Total Re venues $571,801 $527,000 $460,407 $582,000 $592,000 112.3% 101.7%
Fund Balance
Beginning Balance $372,975 $378,153 $437,954 $437,954 $513,132 135.7% 117.2%
Revenues Less Expenditures 64,979 20,178 81,996 75,178 -180,787 -896.0% -240.5%
Ending Balance $437,954 $398,331 $519,950 $513,132 $332,345 83.4% 64.8%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $250,000 $250,000 $250,000 $250,000 $350,000 140.0% 45.3%
500 Inte rgove rnmenta 1 Svcs 256,822 256,822 128,411 256,822 256,822 100.0% 33.2%
700 Debt Service 0 0 0 0 165,965 n/a 21.5%
Total Expenditures $506,822 $506,822 $378,411 $506,822 $772,787 152.5% 100.0%
76 - Utilities & Engineering • 2014 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.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 348 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
310 Office/Oper Supplies $250,000 $250,000 $250,000 $250,000 $350,000 140.0% 67.8%
780 Interg't Loans 0 0 0 0 154,386 n/a 29.9%
830 Debt Svc - Ext LTD - Int 0 0 0 0 11,579 n/a n/a
Total Expenditures $250,000 $250,000 $250,000 $250,000 $515,965 206.4% 100.0%
Revenues
310 Taxes
$563,801 $525,000 $460,407 $580,000 $590,000 112.4% 101.7%
Service Unit 645 - Interfund Distribution
Interfund distributions for 2014 will be used to pay off bonds.
INTERFUND DISTRIBUTION BOND DEBT
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 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.
2014 Adopted Budget • Utilities & Engineering - 77
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $372,975 $378,153 $437,954 $437,954 $513,132 135.7% 117.2%
360 Miscellaneous Revenues 8,000 2,000 0 2,000 2,000 100.0% 100.0%
Total Revenues - SU 699 $380,975 $380,153 $437,954 $439,954 $515,132 135.5% 117.1%
78 — Utilities & Engineering • 2014 Adopted Budget
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
LID CONSTRUCTION
Utilities & Engineering Director Debbie Cook, 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 a Road Improvement District (RID) to improve their
road. From none of these areas did we receive sufficient positive response to initiate an LID/RID.
Since then there have been no letters sent out and no new LID's formed.
2014 Adopted Budget • Utilities & Engineering - 79
UTILITIES & ENGINEERING
2014 BUDGET NARRATIVE
CAPITAL IMPROVEMENT CUMULATIVE RESERVE
Utilities & Engineering Director Debbie Cook, 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 699 - General Revenues
BUDGET SUMMARY
Dept 392 Cum Res f/Cap Impr (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
528 Capital Improvements $2,197,797 $12,537,058 $5,177,497 $9,621,094 $4,948,000 39.5% 51.4%
Revenue Summary By Service Unit
528 Capital Improvements $1,556,729 $10,728,000 $3,888,713 $8,950,000 $4,004,489 37.3% 44.7%
Fund Balance
Beginning Balance $3,308,925 $2,441,320 $2,667,858 $2,667,858 $1,996,764 81.8% 74.8%
Revenues Less Expenditures -641,068 -1,809,058 -1,288,784 -671,094 -943,511 52.2% 140.6%
Ending Balance $2,667,857 $632,262 $1,379,074 $1,996,764 $1,053,253 166.6% 52.7%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
400 Other Services/Charges $394,476 $237,110 $451,055 $672,110 $250,000 105.4% 5.1%
600 Capital Outlays 1,803,320 12,299,948 4,726,442 8,948,984 4,698,000 38.2% 94.9%
Total Expenditures $2,197,796 $12,537,058 $5,177,497 $9,621,094 $4,948,000 39.5% 100.0%
80 - Utilities & Engineering • 2014 Adopted Budget
EXPLANATORY NARRATIVE
Service Unit 528 — Capital Improvement
In 2014 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 $18,774,796 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 528 Capital Improvements Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
410 Professional Services $394,476 $237,110 $451,055 $672,110 $250,000 105.4% 37.2%
600 Capital Outlays
640 Machinery/Equipment 23,364 105,448 12,674 105,448 0 0.0% 0.0%
650 Construction Projects 1,779,956 12,194,500 4,713,768 8,843,536 4,698,000 38.5% 53.1%
Total 1,803,320 12,299,948 4,726,442 8,948,984 4,698,000 38.2% 52.5%
Total Expenditures - SU 528 $2,197,796 $12,537,058 $5,177,497 $9,621,094 $4,948,000 39.5% 51.4%
Revenues
330 Intergovernmental Rev $61,683 $10,628,000 $3,888,713 $8,850,000 $2,900,000 27.3% 32.8%
360 Miscellaneous Revenues 1,044,944 0 0 0 729,489 n/a n/a
390 Other Financing Sources 450,102 100,000 0 100,000 375,000 375.0% 375.0%
Total Revenues - SU 528 $1,556,729 $10,728,000 $3,888,713 $8,950,000 $4,004,489 37.3% 44.7%
Service Unit 699 — General Revenues
Revenues come from interest from investments.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $3,308,925 $2,441,320 $2,667,858 $2,667,858 $1,996,764 81.8% 74.8%
2014 Adopted Budget • Utilities & Engineering — 81
82 — Utilities & Engineering • 2014 Adopted Budget
Public Works
Department Fund
Public Works Administration 560
Streets 141
Traffic Engineering 133
Transit 462
Transit Capital Reserve 364
Refuse 471
Equipment Rental / Capital 551
Environmental 555
Parks and Recreation 131
Parks and Recreation Capital 331
Cemetery Trust 144
Recovery Program Grants 199
PUBLIC WORKS
2014 Budgeted Staffing Levels
Acting Director of Public Works
1 G1 7G
S. MANSKE
Safety & Training
Officer
K. WILKINSON
Parks and Recreation
Manager
PARKS &
RECREATION
22.30 Positions
Park Irrigation,
Development
and Maintenance
Research
Grants
Special Projects
Aquatic Programs
Pool Maintenance
Athletics
Youth Programs
Special Events
Senior Center Operation
Senior Programs
Golf Course Operations
Central Business District
Arborist
Major Repairs
Cemetery Maintenance
\ Burials • Volunteers J
J. ROSENLUND
Street and Traffic
Operations Manager
STREETS &
TRAFFIC
31.00 Positions
Street Maintenance
Street Sweeping
Miscellaneous Street
Construction & Repairs
Sidewalk / Curb Repair
Utility Cut Patching
Snow and Ice Removal
Traffic Engineering
Traffic Signals
Street Lighting
Street Signs
Street Marking
Signal Design
Development Review
Traffic Studies / Analysis
Lighting Design and
Specifications
Traffic Operations J
K. MEHIN
Transit
Manager
TRANSIT
SERVICES
52.95 Positions
Fixed -route Bus System
ADA Eligibility
Dial -a -Ride
Dispatch
Route Supervision
Equipment Servicing
Project Planning
Grants and Projects
Administration
Marketing &
Programming
Administration
Vanpool Program
ommute Trip Reduction
Contract Administration
Customer Relations
L. ZAMMARCHI
Solid Waste and
Recycling Manager
SOLID
WASTE
19.50 Positions
Refuse and Recycling
Residential Collections
Bin Collections
Yard Waste Collections
Special Hauls
Cart / Bin Delivery and
Removal
Cart / Bin Maintenance
Fall Leaf Program
Special Event Recycling
R. WONNER
Fleet and Facilities
Manager
il
Environmental Fund
Equipment
Maintenance
Shop Operation /
Maintenance
Equipment Specifications
b Auto Parts Inventory
EQUIPMENT
RENTAL
11.00 Positions
dki
Facility
Maintenance
Public Works Facility
Transit Center
iADMINISTRATIVE
SERVICES
9.00 Positions
Reception
Registration
Customer Relations
Accounts Payable /
Receivable Personnel /
Payroll Timekeeping
Word Processing
Safety and Training
Committee / Commission
Support
PUBLIC WORKS
2014 BUDGET NARRATIVE
MESSAGE FROM THE DIRECTOR
Director of Public Works Scott Schafer
As the Acting Public Works Director, it is an honor to represent the City of Yakima Public Works
employees. Our employees appreciate the opportunity to serve the public and are committed to
providing basic services and quality of life for our citizens and visitors of this great City. The
following is a brief overview of our activities that benefit and enhance our community.
Streets and Traffic
The Street Division was tasked with providing City Council an analysis of street preservation
alternatives. From that, a $5.0 million arterial street grind and overlay project was completed in
2013 to kick-start a more robust program to be funded through a voter approved change to the City
Charter. 2013 was also the first full season of grind and overlay projects on residential streets by
the Streets Division. Approximately five lane -miles received either total pavement replacement or
major repair. With budget limitations and increased cost for asphalt products, Streets provided no
chip sealing to arterial or residential streets again in 2013. Crack sealing remains the only
preventative maintenance program currently available at this time. Micro -paving is being
considered as an alternative to chip seal. This treatment provides several advantages over chip seal
including a smoother surface, additional structural strength and rut filling capabilities. However, it
does cost more than chip sealing. The general Pavement Condition Index of the City's streets has
improved from 54 to 59. This is a significant improvement in one year but without a continued
commitment, this gain will be quickly lost.
Weed Control along arterials was reinstated to previous levels of effort and was coordinated with
other divisions/departments with visible positive results. A pre -emergent agent has been added to
the weed spray, proving to be more effective by cutting down on the number of times areas need to
be sprayed each year. The 2014 budget will continue to provide the same level of control.
The long-range weather prediction for this winter calls for slightly above normal precipitation and
slightly below normal temperatures. 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. From a materials and equipment standpoint, we
appear to be in good shape heading into this winter season due to last year's relatively light winter.
However, the Street Maintenance crew lost one vacant position due to cost containment. Crews
will be challenged to sustain a heavy snow and ice response, but will continue to the best of their
abilities to provide safe City roads.
Vehicle detection problems at traffic signals and a higher than normal number of streetlight pole
knockdowns were the prevailing issues faced by the Traffic Signal shop in 2013. The video
detection systems at many intersections are reaching their life expectancy. Traffic Operations is
implementing a program to replace several of the cameras each year and is also looking at new
technologies that may be more cost effective. Traffic Operations lost two FTE's from the Signs &
2014 Adopted Budget • Public Works —1
Markings shop back in 2012, which continues to impede graffiti removal from traffic signs and
reduces our ability to repaint all pavement markings throughout the year.
The Division is progressing in the selection of an Energy Services Consultant to assist the City in
replacing all high-pressure sodium streetlights with LED streetlights. Over 400 of the highest
wattage streetlights have been replaced with LED streetlights saving approximately 10% of the
energy costs associated with street lighting. City standards now require that all new streetlights be
LED fixtures.
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. Other programs include signal timing and coordination, school safety, sidewalk
hazard notifications, intersection clear view complaints, traffic counts, traffic accident records and
pavement inspection.
With the exception of signal timing and coordination, Traffic Engineering functions are expected to
be transferred to the Engineering Division in 2014.
Refuse
The Solid Waste & Recycling Division (Refuse) provides service to approximately 24,800 customers.
In early April 2014, Refuse will be incorporating nearly 600 new customers from the Occidental
Annexation.
Refuse works in partnership with ONDS in cleaning 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. Eight neighborhood cleanups were conducted in
2013 with more planned in 2014. Refuse will once again provide 45,000 biodegradable bags for the
2013 Fall Leaf Program. Larger, more durable biodegradable bags will continue to be used for this
program with a 20 bag limit per customer.
We are excited to announce that a 6 to 9 -month Pilot Curbside Recycling Program is planned and
will be conducted in 2014. It will consist of approximately 600 households, utilizing existing staff
and equipment. The City will coordinate with Yakima County Solid Waste for funding/Public
Education and Outreach. If the Pilot Program proves to be successful after analyzing costs, the City
will look to expand to a City -Wide Recycling Program.
Parks
It has been another very busy year for the Parks and Recreation Division. Parks and Recreation
Staff continue to work on the trails and pathways master plan. A desire of citizens for more
walkways and pathways was identified in the 2012 Citizen Survey and the 2011 Parks and
Recreation Community Survey. The Trek Yakima campaign to increase "wayfinding" signs in the
community is almost complete. Thirty-four signs have been installed to direct people to various
recreation areas and trail heads. The Canal Pathway was extended through McGuiness Park and
along Willow Street within the Walter Ortman Parkway. The pathway extension utilized grant
money for the design and construction and connects the Canal Pathway to the William O. Douglas
2 —Public Works • 2014 Adopted Budget
Trail along 5th Avenue. Sixteen William O. Douglas Heritage signs were installed on designated
city streets identifying the trail through the city.
A Ground Breaking Ceremony was held at Franklin Park on March 5, 2013 and work began on the
Sunrise Rotary Pavilion, the Southwest Rotary shade structures and the Downtown Rotary
playground. Volunteers, staff and contractors worked together to accomplish these projects. The
Franklin Park parking lot was also refurbished in 2013 utilizing REET funds. A Grand Opening
Celebration was held in Franklin Park on June 12th.
The newly constructed multiuse ball fields at Kiwanis Park were utilized extensively during the
spring and summer months. The field use exceeded the expectations. A 24 team Women's
Community College tournament was held on the new fields along with the Gateway Complex
fields. Many other tournaments and leagues utilized the fields as well. A skate board competition
was held at the Apple Valley Kiwanis Skate Park which was named in memory of Ron Bonlender
this spring.
Additional hours of operation were provided at Lions and Franklin Pools on the weekends and in
the morning hours. The free outdoor movies in the park were again a big success as well as the
Summer Sunset Concert Series at Franklin Park.
Many trees were removed along Naches Avenue this year due to old age. The trees had neared the
end of their lifespan and were beginning to present a potential hazard.
The Parks and Recreation Division continues to provide the highest quality of recreation programs
and facilities possible and will continue to look for ways to improve the parks and recreation
system within the City of Yakima in 2014.
Transit
Yakima Transit continues to be the critical provider of essential transportation services in the Upper
Valley. A new two-year grant that funds service to Central Washington University (CWU) in
Ellensburg was renewed. This route originally began back in November of 2011 under a four-way
funding collaboration that includes Yakima Transit, Central Washington University, WSDOT and
HopeSource. This route has been highly successful with ridership exceeding 300 per day.
Sunday fixed -route bus service started in April 2011 under a federal grant and will be partially
funded in 2014. 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 over the past few years, Yakima Transit
did not need to reduce current service levels unti12013. Many of the other Northwest transit
agencies were forced to make earlier and more significant reductions. 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. Beginning in 2014,
Yakima Transit will experience further reductions and revisions to services.
2014 Adopted Budget • Public Works — 3
It is Yakima Transit's commitment to continue to evaluate and revise routes to create more efficient
services serving commercial developments; while improving passenger information and ridership.
Equipment Rental
The 2013 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 City's Economic Development Manager in
support of the many scheduled downtown special events. Such support includes, but is not limited
to, providing street sweeping, garbage removal, electrical/lighting, tree lights and assisting with the
hanging flower baskets that help to beautify our downtown. This support is in addition to work
conducted in association with the Block by Block contractor, as they continue to assume the
majority of downtown maintenance activities through the business voted DYBID.
We welcome Council members and citizens to contact us with any questions they may have
regarding the Public Works Department. The following budget narratives and analyses outline our
collective financial plan for the Year 2014.
4 -Public Works • 2014 Adopted Budget
PUBLIC WORKS
2014 BUDGET NARRATIVE
PUBLIC WORKS ADMINISTRATION
Director of Public Works Scott Schafer
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
2013 2014
Class 2012 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 0.00 1.00
7123 Departrnent Assistant III 2.00 2.00 2.00
7124 Departrnent Assistant IV 1.00 1.00 1.00
8511 Custodian 1.00 1.00 1.00
11603 Public Works Office Assistant 1.00 1.00 1.00
13601 Building Superintendent 1.00 1.00 1.00
Total Personnel (2) 9.00 8.00 9.00
(1) In 2013, the Departrnent Assistant II position was eliminated due to budget constraints, and reinstated in 2014.
(2) Public Works Administration (560) funds .15 FTE in Equipment Rental and has 1.10 FTEs funded by Cemetery
(144) and Transit (462).
2014 Adopted Budget • Public Works - 5
BUDGET SUMMARY
Dept 560 Public Works Admin (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
633 Facility Maintenance $528,879 $565,398 $367,246 $565,098 $587,751 104.0% 104.0%
639 Administration 551,446 593,569 433,890 590,616 571,136 96.2% 96.7%
640 Safety And Training 37,277 43,678 28,424 41,832 9,979 22.8% 23.9%
Total Expenditures $1,117,602 $1,202,645 $829,560 $1,197,546 $1,168,866 97.2% 97.6%
Revenue Summary By Service Unit
633 Facility Maintenance $567,438 $567,438 $425,574 $567,438 $567,438 100.0% 100.0%
639 Administration 616,893 580,000 435,004 580,000 548,000 94.5% 94.5%
Total Revenues $1,184,331 $1,147,438 $860,578 $1,147,438 $1,115,438 97.2% 97.2%
Fund Balance
Beginning Balance $407,489 $413,391 $474,218 $474,218 $424,110 102.6% 89.4%
Revenues Less Expenditures 66,729 -55,207 31,018 -50,108 -53,428 96.8% 106.6%
Ending Balance $474,218 $358,184 $505,236 $424,110 $370,682 103.5% 87.4%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $458,043 $497,999 $370,822 $510,562 $444,454 89.2% 38.0%
200 Personnel Benefits 150,419 153,939 107,779 154,254 153,571 99.8% 13.1%
Sub -Total Salaries & Benefits 608,462 651,938 478,601 664,816 598,025 91.7% 51.2%
300 Supplies 42,397 57,655 29,825 50,455 56,455 97.9% 4.8%
400 Other Services/Charges 390,202 426,707 261,681 416,129 417,010 97.7% 35.7%
600 Capital Outlays 10,311 0 0 0 26,000 n/a 2.2%
900 Intfnd Pymt f/Svcs 66,229 66,345 59,452 66,145 71,376 107.6% 6.1%
Total Expenditures $1,117,601 $1,202,645 $829,559 $1,197,545 $1,168,866 97.2% 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.
6 -Public Works • 2014 Adopted Budget
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
2014
2013 2014 Proposed
Amended % Of Total Proposed % Of Total vs. 2013
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 633 Facility Maintenance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries and Wages $125,851 $123,068 $92,578 $123,068 $124,995 101.6% 101.6%
120 Overtime 6,511 10,000 2,928 10,000 10,000 100.0% 100.0%
130 Special Pay 1,422 0 1,759 1,600 1,500 n/a 93.8%
Total 133,784 133,068 97,265 134,668 136,495 102.6% 101.4%
200 Personnel Benefits 46,019 49,248 37,543 49,248 48,127 97.7% 97.7%
300 Supplies
310 Office/Oper Supplies 26,165 31,230 19,395 32,030 32,030 102.6% 100.0%
320 Fuel Consumed 1,310 1,650 912 1,650 1,650 100.0% 100.0%
350 Small Tools & Equip 1,212 5,000 1,284 3,000 3,000 60.0% 100.0%
Total 28,687 37,880 21,591 36,680 36,680 96.8% 100.0%
400 Other Services/Charges
410 Professional Services 1,278 1,500 433 1,000 1,500 100.0% 150.0%
420 Communications 449 1,000 415 1,000 456 45.6% 45.6%
430 Trans/Training 0 500 0 500 500 100.0% 100.0%
470 Public Utility Services 215,108 241,702 138,462 241,702 238,494 98.7% 98.7%
480 Repairs/Maintenance 103,554 98,000 71,254 98,000 98,000 100.0% 100.0%
490 Miscellaneous 0 1,500 283 1,500 1,500 100.0% 100.0%
Total 320,389 344,202 210,847 343,702 340,450 98.9% 99.1%
2014 Adopted Budget • Public Works - 7
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 633 Facility Maintenance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
650 Construction Projects 0 0 0 0 25,000 n/a n/a
950 Interfund Opt Rent/Ls 0 1,000 0 800 1,000 100.0% 125.0%
Total Expenditures - SU 633 $528,879 $565,398 $367,246 $565,098 $587,752 104.0% 104.0%
Revenues
360 Miscellaneous Revenues $567,438 $567,438 $425,574 $567,438 $567,438 100.0% 100.0%
Service Unit 639 - Public Works Administration
This service unit's primary responsibility is to carry out "three R's and an M" at the Public Works
Administration complex: Reception, Registration, Record Keeping and Management.
Account 120 Overtime - Overtime in this service unit is primarily due to extended hour's coverage.
The revenue budget line items are established at a level sufficient to offset the projected costs for
providing service. Revenue sources come from charging other Public Works divisions for administrative
support services. An equitable distribution of charges was developed using the prorated method
combined with a calculation based on a percentage of the support actually provided to each division.
PUBLIC WORKS ADMINISTRATION BUDGET REVENUE SOURCES
Division
(131) Parks and Recreation
(141) Streets and Traffic Engineering
(144) Cemetery
(462) Transit
(471) Refuse and Recycling
(551) Equipment Rental and Revolving
Total Budget:
8 —Public Works • 2014 Adopted Budget
% Change
From
2012
(6.1%)
(5.5%)
(6.0%)
(6.0%)
(6.0%)
(6.8%)
(6.0%)
2013
Assessment
% Of Total Budget
$201,260
84,100
21,460
63,220
98,020
111,940
34.8%
14.4%
3.7%
10.9%
16.9%
19.3%
$580,000 100.0%
2014 Proposed
Assessment
% Of Total Budget
$190,156
79,460
20,276
59,732
92,612
105,764
34.7%
14.5%
3.7%
10.9%
16.9%
19.3%
548,000 100.0%
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $296,047 $275,881 $193,617 $284,893 $302,094 109.5% 106.0%
120 Overtime 665 2,500 14 2,500 2,500 100.0% 100.0%
130 Special Pay 112 0 1,703 1,790 1,365 n/a 76.3%
140 Retire/Term Ca shout 3,942 60,000 59,507 59,508 2,000 3.3% 3.4%
Total 300,766 338,381 254,841 348,691 307,959 91.0% 88.3%
200 Personnel Benefits 96,127 97,561 64,994 97,876 105,445 108.1% 107.7%
300 Supplies
310 Office/Oper Supplies 8,339 10,000 6,324 8,000 10,000 100.0% 125.0%
320 Fuel Consumed 0 275 0 275 275 100.0% 100.0%
340 Items Pchsd f/Resale 2,315 6,000 278 2,000 6,000 100.0% 300.0%
Total 10,654 16,275 6,602 10,275 16,275 100.0% 158.4%
400 Other Services/Charges
410 Professional Services 4,921 2,000 10,197 7,000 5,000 250.0% 71.4%
420 Communications 51,486 50,907 26,748 42,829 39,981 78.5% 93.4%
430 Trans/Training 362 1,500 418 1,500 1,500 100.0% 100.0%
440 Advertising 133 500 123 500 500 100.0% 100.0%
470 Public Utility Services 7,095 7,100 7,095 7,100 7,100 100.0% 100.0%
480 Repairs/Maintenance 1,336 4,500 1,402 4,500 4,500 100.0% 100.0%
490 Miscellaneous 2,025 9,500 2,018 5,000 11,500 121.1% 230.0%
Total 67,358 76,007 48,001 68,429 70,081 92.2% 102.4%
640 Machinery & Equipment 10,311 0 0 0 1,000 n/a n/a
900 Interfund Pmt f/Service s
950 Interfund Opt Rent/Ls 25,488 22,822 16,929 22,822 24,876 109.0% 109.0%
960 Interfund Ins Svcs 40,741 42,523 42,523 42,523 45,500 107.0% 107.0%
Total 66,229 65,345 59,452 65,345 70,376 107.7% 107.7%
Total Expenditures - SU 639 $551,445 $593,569 $433,890 $590,616 $571,136 96.2% 96.7%
Revenues
340 Chrgs f/Goods & Svcs $616,893 $580,000 $435,004 $580,000 $548,000 94.5% 94.5%
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.
2014 Adopted Budget • Public Works - 9
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 640 Safety And Training Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $23,485 $25,549 $18,408 $26,303 $0 0.0% 0.0%
120 Overtime 0 1,000 0 500 0 0.0% 0.0%
130 Special Pay 9 0 309 400 0 n/a 0.0%
Total 23,494 26,549 18,717 27,203 0 0.0% 0.0%
200 Personnel Benefits 8,273 7,131 5,243 7,131 0 0.0% 0.0%
300 Supplies
310 Office/Oper Supplies 837 1,000 302 1,000 1,000 100.0% 100.0%
350 Small Tools & Equip 2,218 2,500 1,330 2,500 2,500 100.0% 100.0%
Total 3,055 3,500 1,632 3,500 3,500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 150 1,000 290 1,000 1,000 100.0% 100.0%
420 Communications 710 1,298 525 798 779 60.0% 97.6%
430 Trans/Training 730 600 248 600 600 100.0% 100.0%
490 Miscellaneous 864 3,600 1,770 1,600 4,100 113.9% 256.3%
Total 2,454 6,498 2,833 3,998 6,479 99.7% 162.1%
Total Expenditures - SU 640 $37,276 $43,678 $28,425 $41,832 $9,979 22.8% 23.9%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $407,489 $413,391 $474,218 $474,218 $424,110 102.6% 89.4%
10 -Public Works • 2014 Adopted Budget
PUBLIC WORKS
2014 BUDGET NARRATIVE
STREETS
GENERAL GOVERNMENT
Director of Public Works
Streets and Traffic Operations Manager
Scott Schafer
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 restrictions for both material and personnel continue to limit 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
2014 Adopted Budget • Public Works —11
PERFORMANCE STATISTICS
Street Cleaning
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Maintenance Miles of Paved Streets
368
368
368
Sweeper Material (Tons)
8,500
8,500
8,500
Street Maintenance
Miles Crack Filled
21
26
18
Centerline Miles Paved
1.0
2.4
3..2
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 (')
8713 Street Maintenance Crew Leader
13302 Street Maintenance Supervisor
Total Personnel (2)
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00
17.00
5.00
1.00
1.00
16.00
5.00
1.00
1.00
16.00
5.00
1.00
24.00 23.00 23.00
(1) Cut a Street Maintenance Specialist vacant position due to budget constraints in 2013.
(2) The Streets & Traffic Operations Manager position is shared (.50) with Traffic Operations (133).
BUDGET SUMMARY
Dept 141 Streets (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
224 Street Cleaning $324,222 $343,313 $255,160 $342,943 $315,936 92.0% 92.1%
521 Street Maintenance 1,972,585 2,245,896 1,607,371 2,146,161 2,073,302 92.3% 96.6%
522 Pedestrian & Bike Ma int 1,473 0 0 0 10,000 n/a n/a
524 Snow And Ice Control 688,532 394,936 237,135 399,836 392,725 99.4% 98.2%
529 Administration 236,060 241,283 212,486 241,283 249,770 103.5% 103.5%
645 Interfund Distribution 46,667 346,667 0 226,767 0 0.0% 0.0%
Total Expenditures - SU 141 3,269,539 3,572,095 2,312,152 3,356,990 3,041,733 85.2% 90.6%
133 - Street & Traffic Total 1,968,046 1,918,728 1,441,807 1,978,448 1,744,677 90.9% 88.2%
Total Expenditures $5,237,585 $5,490,823 $3,753,959 $5,335,438 $4,786,410 87.2% 89.7%
12 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Revenue Summary By SU Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
224 Street Cleaning $200,000 $200,000 $100,000 $200,000 $200,000 100.0% 100.0%
521 Street Maintenance 1,277,803 1,301,760 958,260 1,302,460 1,305,860 100.3% 100.3%
522 Pedestrian & Bike Maint 550 0 230 200 0 n/a 0.0%
645 Interfund Distribution 38,308 0 0 0 0 n/a n/a
699 General Revenues 3,728,963 3,862,000 2,219,403 3,678,400 3,078,000 79.7% 83.7%
Total Re venues 5,245,624 5,363,760 3,277,893 5,181,060 4,583,860 85.5% 88.5%
133 - Street & Traffic Total 46,053 0 31,496 49,063 12,500 n/a 25.5%
Total Expenditures $5,291,677 $5,363,760 $3,309,389 $5,230,123 $4,596,360 85.7% 87.9%
Fund Balance
Beginning Balance $1,211,290 $1,097,836 $1,265,164 $1,265,164 $1,159,848 105.6% 91.7%
Revenues Less Expenditures 1,976,085 1,791,665 965,742 1,824,070 1,542,127 86.1% 84.5%
Ending Balance 3,187,375 2,889,501 2,230,906 3,089,234 2,701,975 93.5% 87.5%
133 - Street & Traffic Total -1,921,992 -1,871,228 -1,410,311 -1,929,386 -1,732,177 92.6% 89.8%
Total Expenditures $1,265,383 $1,018,273 $820,595 $1,159,848 $969,798 95.2% 83.6%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $1,287,270 $1,273,361 $904,115 $1,219,972 $1,248,132 98.0% 41.0%
200 Personnel Benefits 483,244 506,964 363,561 495,763 484,975 95.7% 15.9%
Sub -Total Salaries & Benefits 1,770,514 1,780,325 1,267,676 1,715,735 1,733,107 97.3% 57.0%
300 Supplies 537,249 576,832 375,903 550,152 499,300 86.6% 16.4%
400 Other Services/Charges 157,014 64,300 32,032 60,365 78,352 121.9% 2.6%
500 Intergovernmental Svcs 46,720 346,767 45 226,867 100 0.0% 0.0%
600 Capital Outlays 1,110 0 0 0 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 756,932 803,871 636,495 803,871 730,874 90.9% 24.0%
Total Expenditures $3,269,539 $3,572,095 $2,312,151 $3,356,990 $3,041,733 85.2% 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.
2014 Adopted Budget • Public Works -13
Revenues consist of an interfund distribution transfer from Storm Water for the removal of
pollutants before they enter the storm water system.
SU - 224 Street Cleaning
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $111,344 $114,458 $84,823 $114,458 $115,794 101.2% 101.2%
120 Overtime 2,829 2,000 1,417 2,000 2,000 100.0% 100.0%
130 Special Pay 3,745 2,800 4,812 5,000 3,800 135.7% 76.0%
140 Retire/Term Ca shout 0 0 1,431 1,430 1,450 n/a 101.4%
Total 117,918 119,258 92,483 122,888 123,044 103.2% 100.1%
200 Personnel Benefits 48,906 55,634 41,160 55,634 52,021 93.5% 93.5%
310 Office/Oper Supplies 447 1,500 528 1,500 1,500 100.0% 100.0%
470 Public Utility Services 30,029 40,000 25,799 36,000 40,000 100.0% 111.1%
950 Interfund Opt Rent/Ls 126,921 126,921 95,190 126,921 99,370 78.3% 78.3%
Total Expenditures - SU 224 $324,221 $343,313 $255,160 $342,943 $315,935 92.0% 92.1%
Revenues
340 Chrgs f/Goods & Svcs $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 2012 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 2013 and residential chip sealing projects were omitted for the fourth straight year. The
residential street maintenance program now consists of minor patching and crack sealing only.
In 2012, an emphasis was placed on repair of failing arterial roadway sections due to the continued
deterioration of many of the arterial roads. Funding has been provided for grind & overlay projects
on arterial roadways administered by the Engineering Division. The Streets Division has shifted its
focus towards residential streets and minor collector roads. This will remain the priority through
2014. Targeted streets this past year include 8th Avenue, Mead Avenue, Englewood Crest Drive,
and other residential locations. Streets will continue with this practice in 2014. The division
replaced the Gilcrest paver box with a self-propelled paver, upgraded a 3 ton roller to a 5 ton roller,
and replaced a 5 yard dump truck with a 10 yard dump truck in order to improve the quality and
productivity of our pavement repair operations.
14 -Public Works • 2014 Adopted Budget
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.
Addition of a pre -emergent to the spray application has resulted in fewer applications required.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $809,289 $822,113 $565,504 $748,091 $813,824 99.0% 108.8%
120 Overtime 37,145 21,000 12,484 19,257 21,000 100.0% 109.1%
130 Special Pay 36,518 24,000 31,822 42,960 43,900 182.9% 102.2%
140 Retire/Term Ca shout 1,106 45,400 41,376 40,286 1,240 2.7% 3.1%
Total 884,058 912,513 651,186 850,594 879,964 96.4% 103.5%
200 Personnel Benefits
200 Personnel Benefits 329,242 366,745 255,160 352,565 349,561 95.3% 99.1%
340 Items Pchsd f/Resale 4,951 2,500 6,307 5,479 5,000 200.0% 91.3%
Total 334,193 369,245 261,467 358,044 354,561 96.0% 99.0%
300 Supplies
310 Office/Oper Supplies 139,740 303,082 225,601 298,402 247,550 81.7% 83.0%
320 Fuel Consumed 141,833 142,000 87,924 120,000 120,000 84.5% 100.0%
350 Small Tools & Equip 8,402 5,000 1,554 5,000 5,000 100.0% 100.0%
Total 289,975 450,082 315,079 423,402 372,550 82.8% 88.0%
2014 Adopted Budget • Public Works -15
SU - 521 Street Maintenance
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
410 Professional Services 1,016 3,000 727 3,000 3,000 100.0% 100.0%
420 Communications 3,318 3,450 2,509 3,450 2,502 72.5% 72.5%
430 Trans/Training 648 950 637 950 950 100.0% 100.0%
450 OperRentals &Leases 0 5,000 106 5,000 5,000 100.0% 100.0%
470 Public Utility Services 0 0 65 65 0 #DIV/0! 0.0%
480 Repairs/Maintenance 0 2,500 0 2,500 2,500 100.0% 100.0%
490 Miscellaneous 3,708 2,200 2,015 2,200 7,200 327.3% 327.3%
Total 8,690 17,100 6,059 17,165 21,152
530 State/Cnty Tax & Assess 53 100 45 100 100 100.0% 100.0%
950 Interfund Opt Rent/Ls 455,616 496,856 373,536 496,856 444,975 89.6% 89.6%
Total Expenditures - SU 521 $1,972,585 $2,245,896 $1,607,372 $2,146,161 $2,073,302 92.3% 96.6%
Revenues
330 Intergov't Revenue
340 Chrgs f/Goods & Svcs
Total Revenues - SU 521
$1,275,733 $1,293,000 $953,823 $1,293,700 $1,297,100 100.3% 100.3%
2,070 8,760 4,437 8,760 8,760 100.0% 100.0%
$1,277,803 $1,301,760 $958,260 $1,302,460 $1,305,860 100.3% 100.3%
Service Unit 522 - Pedestrian/Bikeway Maintenance
The Pedestrian and Bikeway Maintenance program was virtually non-existent again in 2013. 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 and has not been funded since 2009. This year the program is to be
partially restored so that some additional repairs may be done.
Note: Permanent staffing for this program has been eliminated.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 522 Ped & Bikeway Maint Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenditure s
310 Office & Operating Sup $1,473 $0 $0 $0 $0 n/a n/a
410 Professional Services 0 0 0 0 10,000 n/a n/a
Total Expenditures - SU 529 $1,473 $0 $0 $0 $10,000 n/a n/a
Revenues
340 Chrgs f/Goods & Svcs
$550 $0 $230 $200 $0 n/a 0.0%
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
16 -Public Works • 2014 Adopted Budget
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 was 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. Personnel cuts reduce our ability to fully respond or
provide continuous coverage for larger storm events. 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.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 524 Snow And Ice Control Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries &Wages
110 Salaries andWages $190,486 $154,374 $112,372 $154,374 $153,151 99.2% 99.2%
120 Overtime 39,599 35,000 5,313 35,000 35,000 100.0% 100.0%
130 Special Pay 8,116 5,500 6,750 10,000 8,200 149.1% 82.0%
140 Retire/Term Cashout 377 0 518 400 400 n/a 100.0%
Total 238,578 194,874 124,953 199,774 196,751 101.0% 98.5%
200 Personnel Benefits 86,945 69,812 51,884 69,812 65,723 94.1% 94.1%
310 Office/Oper Supplies 245,353 125,250 60,297 125,250 125,250 100.0% 100.0%
410 Professional Services 116,546 5,000 0 5,000 5,000 100.0% 100.0%
630 Impr Other Than Bldg 1,110 0 0 0 0 n/a n/a
Total Expenditures - SU 524 $688,532 $394,936 $237,134 $399,836 $392,724 99.4% 98.2%
2014 Adopted Budget • Public Works -17
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
110 Salaries and Wages $46,716 $46,716 $35,492 $46,716 $48,372 103.5% 103.5%
200 Personnel Benefits 13,200 12,273 9,050 12,273 12,669 103.2% 103.2%
400 Other Services/Charges
410 Professional Services 1,279 0 0 0 0 n/a n/a
420 Communications 13 100 12 100 100 100.0% 100.0%
430 Trans/Training 0 400 0 400 400 100.0% 100.0%
490 Miscellaneous 457 1,700 163 1,700 1,700 100.0% 100.0%
Total 1,749 2,200 175 2,200 2,200 100.0% 100.0%
900 Interfund Pmt f/Service s
960 Interfund Ins Svcs 122,237 130,794 130,794 130,794 139,949 107.0% 107.0%
990 Interfund Admin Chgs 52,158 49,300 36,976 49,300 46,580 94.5% 94.5%
Total 174,395 180,094 167,770 180,094 186,529 103.6% 103.6%
Total Expenditures - SU 529 $236,060 $241,283 $212,487 $241,283 $249,770 103.5% 103.5%
Service Unit 645 - Interfund Distribution
This service unit represents the expense for the I-82 Gateway Project debt service. This debt service
was retired in 2013.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
550 Interfund Subsidies $46,667 $346,667
Revenues
390 Other Financing Sources $38,308
$0 $226,767 $0 0.0% 0.0%
$0 $0 $0 $0 n/a n/a
Service Unit 699 - General Revenues
This revenue is primarily from property taxes and interest income.
18 -Public Works • 2014 Adopted Budget
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,211,290 $1,097,836 $1,265,164 $1,265,164 $1,159,848 105.6% 91.7%
310 Taxes 3,716,463 3,856,000 2,215,998 3,671,400 3,072,000 79.7% 83.7%
360 Miscellaneous Revenues 10,022 4,000 1,923 5,000 4,000 100.0% 80.0%
390 Other Financing Sources 2,478 2,000 1,482 2,000 2,000 100.0% 100.0%
Total Revenues - SU 699 $4,940,253 $4,959,836 $3,484,567 $4,943,564 $4,237,848 85.4% 85.7%
2014 Adopted Budget • Public Works —19
PUBLIC WORKS
2014 BUDGET NARRATIVE
TRAFFIC ENGINEERING
GENERAL GOVERNMENT
Director of Public Works
Streets and Traffic Operations Manager
Scott Schafer
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
20 —Public Works • 2014 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. Sometime in 2014, it is expected that the traffic engineering functions, with
exception of signal timing and coordination, will move from Public Works to Utilities &
Engineering. Traffic Engineering functions, personnel, and equipment are to be transferred to the
Engineering Division within the Utilities and Engineering Department per the 2014 Strategic
Initiatives.
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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
City High Pressure Sodium Street Lights in Service (9
4,125
4,125
0
LED Streetlights in Service (2)
385
450
4,200
Traffic Control
Traffic Signs Under Maintenance
10
10
10
Warning
1,870
1,890
1,875
Regulatory
10,250
10,370
10,450
Other
13,830
13,850
13,900
Total Traffic Signs Under Maintenance
25,950
26,110
26,225
Traffic Pavement Markings to be Maintained (in gallons)
4,550
4,225
45,00
Traffic Signals
102
103
103
Solar -Powered School Flashers Units
48
54
54
School Pedestrian Signals
6
6
6
School Flashers
6
6
6
Traffic Engineering
Update Traffic Counts on Arterial Streets (in segments)
10
10
10
Number of Street Segment Traffic Counts
30
30
30
Corrective or Citizen Request Work Orders Generated
168
200
200
(1) Inventory has not been updated for annexations, new developments or construction projects.
(2) Strategic Initiative project to replace all High Pressure Sodium streetlights
2014 Adopted Budget • Public Works — 21
AUTHORIZED PERSONNEL
Class
Code Position Title
4221 Traffic Systems Technician (in Training) 01)
4222 Traffic Systems Technician 01)
4223 Senior Traffic Systems Technician 0-)
4622 Traffic Technician II (2)
4635 Traffic Signal System Analyst
8663 Traffic Sign Specialist (3)
8664 Senior Traffic Sign Specialist
11301 Traffic Operations Supervisor
Total Personnel (4)
2013 2014
2012 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 0.00
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 9.00
(1) A 2014 reorganization of the signal shop has changed the titles of these positions.
(2) Traffic Technician II positions are to be transferred to the Engineering Division per the 2014 Strategic Initiatives
(3) Two Traffic Sign Specialist positions were eliminated in 2013.
(4) 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
116 Public Area Lighting $487,211 $431,481 $316,765 $428,177 $426,350 98.8% 99.6%
525 Traffic Control 982,975 973,852 749,400 1,029,380 1,014,872 104.2% 98.6%
526 Traffic Engineering 238,527 253,580 182,324 260,282 107,795 42.5% 41.4%
639 Administration 198,270 196,783 149,716 196,783 195,460 99.3% 99.3%
646 InterfundPayments 61,063 63,032 43,602 63,826 200 0.3% 0.3%
Total Expenditures 1,968,046 1,918,728 1,441,807 1,978,448 1,744,677 90.9% 88.2%
141 - Streets Total 3,269,539 3,572,095 2,312,152 3,356,990 3,041,733 85.2% 90.6%
Total Expenditures $5,237,585 $5,490,823 $3,753,959 $5,335,438 $4,786,410 87.2% 89.7%
Revenue Summary By Service Unit
525 Traffic Control $0 $0 $0 $15,000 $0 n/a 0.0%
644 Outside Agency Billings 16,371 17,500 6,559 7,809 2,500 14.3% 32.0%
646 InterfundPayments 279 5,000 6,464 7,500 5,000 100.0% 66.7%
699 Gene r a 1 Re venue s 29,403 25,000 18,473 18,754 5,000 20.0% 26.7%
Total Re venues 46,053 47,500 31,496 49,063 12,500 26.3% 25.5%
141 - Streets Total 5,245,624 5,363,760 3,277,893 5,181,060 4,583,860 85.5% 88.5%
Total Expenditures $5,291,677 $5,411,260 $3,309,389 $5,230,123 $4,596,360 84.9% 87.9%
Fund Balance
Beginning Balance $0 $0 $0 $0 $0 n/a n/a
Revenues Less Expenditures -1,921,992 -1,871,228 -1,410,311 -1,929,386 -1,732,177 92.6% 89.8%
Ending Balance -1,921,992 -1,871,228 -1,410,311 -1,929,386 -1,732,177 92.6% 89.8%
141- Streets Total 3,187,375 2,889,501 2,230,906 3,089,234 2,701,975 93.5% 87.5%
Total Expenditures $1,265,383 $1,018,273 $820,595 $1,159,848 $969,798 95.2% 83.6%
22 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $691,584 $676,684 $509,392 $689,250 $559,540 82.7% 32.1%
200 Personnel Benefits 250,217 274,673 195,510 280,271 212,668 77.4% 12.2%
Sub -Total Salaries & Benefits 941,801 951,357 704,902 969,521 772,208 81.2% 44.3%
300 Supplies 310,767 251,243 208,759 275,900 248,900 99.1% 14.3%
400 Other Services/Charges 487,899 494,675 343,698 494,675 499,545 101.0% 28.6%
600 Capital Outlays -1,202 0 16,230 15,000 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 228,781 221,453 168,218 223,353 224,024 101.2% 12.8%
Total Expenditures $1,968,046 $1,918,728 $1,441,807 $1,978,449 $1,744,677 90.9% 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 2012 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, over 400 high wattage incandescent streetlights have been 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.
The conversion of streetlights to high -efficiency LED lights will continue with the selection of an
Energy Services Consultant (ESCO) through the Washington State Department of Enterprise
Services. The consultant will inventory and evaluate our streetlight system, develop a financing
plan for the project, assist in obtaining available grants, incentives, and low-interest loans, oversee
contractors and suppliers during installation of the streetlights, and manage warranty work related
to the project.
Account 120 Overtime - Overtime in this service unit is primarily due to call outs for light poles
damaged by accidents or weather.
Account 130 Special Pay - The area that requires special pay frequently is standby pay for weekend
emergency coverage.
2014 Adopted Budget • Public Works - 23
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU -116 Public Area Lighting Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $50,307 $51,710 $36,562 $49,656 $49,908 96.5% 100.5%
120 Overtime 1,020 1,000 727 1,000 1,000 100.0% 100.0%
130 Special Pay 1,866 1,800 2,191 2,280 1,800 100.0% 78.9%
140 Retire/Term Ca shout 0 0 442 442 450 n/a 101.8%
Total 53,193 54,510 39,922 53,378 53,158 97.5% 99.6%
200 Personnel Benefits 20,882 23,183 16,900 23,183 21,186 91.4% 91.4%
300 Supplies
310 Office/Oper Supplies 74,381 18,000 9,770 18,000 18,000 100.0% 100.0%
320 Fuel Consumed 10,487 12,671 8,595 10,500 10,500 82.9% 100.0%
Total 84,868 30,671 18,365 28,500 28,500 92.9% 100.0%
400 Other Services/Charges
470 Public Utility Services 315,591 314,650 238,859 314,650 314,650 100.0% 100.0%
480 Repairs/Maintenance 9,630 6,000 870 6,000 6,000 100.0% 100.0%
Total 325,221 320,650 239,729 320,650 320,650 100.0% 100.0%
950 Interfund Opt Rent/Ls 3,048 2,467 1,849 2,467 2,856 115.8% 115.8%
Total Expenditures - SU 116 $487,212 $431,481 $316,765 $428,178 $426,350 98.8% 99.6%
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 2014. 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.
Not all of the pavement markings and crosswalks received annual maintenance in 2013 due to
budget reductions for materials. Two Traffic Sign Specialist positions were eliminated in 2013,
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
24 -Public Works • 2014 Adopted Budget
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 2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $371,916 $382,570 $278,515 $376,170 $413,874 108.2% 110.0%
120 Overtime 8,832 7,750 7,748 9,750 7,000 90.3% 71.8%
130 Special Pay 15,512 15,100 13,824 18,520 15,000 99.3% 81.0%
140 Retire/Term Ca shout 26,892 0 9,779 9,779 1,800 n/a 18.4%
Total 423,152 405,420 309,866 414,219 437,674 108.0% 105.7%
200 Personnel Benefits
200 Personnel Benefits 148,985 167,083 113,508 167,083 165,345 99.0% 99.0%
340 Items Pchsd f/Resale 3,244 500 3,023 3,500 3,500 700.0% 100.0%
Total 152,229 167,583 116,531 170,583 168,845 100.8% 99.0%
2014 Adopted Budget • Public Works - 25
SU - 525 Traffic Control
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
300 Supplies
310 Office/Oper Supplies 209,529 201,400 179,859 230,400 203,400 101.0% 88.3%
320 Fuel Consumed 10,487 12,671 8,595 10,500 10,500 82.9% 100.0%
350 Small Tools & Equip 3,742 2,000 0 2,000 2,000 100.0% 100.0%
Total 223,758 216,071 188,454 242,900 215,900 99.9% 88.9%
400 Other Services/Charges
420 Communications 8,465 7,925 5,474 7,925 6,695 84.5% 84.5%
430 Trans/Training 1,604 1,000 493 1,000 1,500 150.0% 150.0%
450 OperRentals &Leases 0 1,500 0 1,500 1,500 100.0% 100.0%
470 Public Utility Services 135,495 138,550 91,801 138,550 138,550 100.0% 100.0%
480 Repairs/Maintenance 8,694 10,000 2,367 10,000 10,000 100.0% 100.0%
490 Miscellaneous 3,318 3,600 1,530 3,600 8,500 236.1% 236.1%
Total 157,576 162,575 101,665 162,575 166,745 102.6% 102.6%
640 Machinery & Equipment -1,202 0 16,230 15,000 0 n/a 0.0%
950 Interfund Opt Rent/Ls 27,463 22,203 16,653 24,103 25,708 115.8% 106.7%
Total Expenditures - SU 525 $982,976 $973,852 $749,399 $1,029,380 $1,014,872 104.2% 98.6%
Revenues
330 Intergov't Revenue
$0 $0 $0 $15,000 $0 n/a 0.0%
Service Unit 526 - Traffic Engineering
The Traffic Engineering Service Unit 526 is responsible for traffic studies, collision analysis,
collection of transportation system data, traffic impact reviews for proposed developments,
transportation planning, traffic signal timing plans, review and design of striping, sign layouts, and
signals. It also is responsible for responding to citizen inquiries, Neighborhood Traffic Calming
Program, and grant applications. 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. All traffic engineering functions, with the exception of signal timing and coordination
are to be transferred to the Engineering Division in 2014 per the city's Strategic Initiative plan.
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.
26 -Public Works • 2014 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 526 Traffic Engineering Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 alaries & Wages
110 Salaries and Wages $169,514 $171,731 $125,087 $172,545 $65,878 38.4% 38.2%
120 Overtime 1,644 1,150 66 1,150 1,150 100.0% 100.0%
130 Special Pay 69 100 1,973 1,960 250 250.0% 12.8%
140 Retire/Term Ca shout 0 0 1,430 1,430 1,430 n/a 100.0%
Total 171,227 172,981 128,556 177,085 68,708 39.7% 38.8%
200 Personnel Benefits
200 Personnel Benefits 60,229 64,649 49,620 67,247 22,437 34.7% 33.4%
280 Clothing & Misc 0 200 0 200 200 100.0% 100.0%
Total 60,229 64,849 49,620 67,447 22,637 34.9% 33.6%
300 Supplies
310 Office/Oper Supplies 1,059 1,500 1,390 1,500 1,500 100.0% 100.0%
350 Small Tools & Equip 1,082 3,000 550 3,000 3,000 100.0% 100.0%
Total 2,141 4,500 1,940 4,500 4,500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 967 8,000 0 8,000 8,000 100.0% 100.0%
430 Trans/Training 1,432 750 217 750 750 100.0% 100.0%
490 Miscellaneous 2,531 2,500 1,990 2,500 3,200 128.0% 128.0%
Total 4,930 11,250 2,207 11,250 11,950 106.2% 106.2%
Total Expenditures - SU 526 $238,527 $253,580 $182,323 $260,282 $107,795 42.5% 41.4%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
900 Interfund Pmt f/Services
960 Interfund Ins Svcs $7,964 $8,521 $8,521 $8,521 $9,118 107.0% 107.0%
980 Interfund Grg/Plnt Chg 153,462 153,462 115,095 153,462 153,462 100.0% 100.0%
990 Interfund Admin Chgs 36,844 34,800 26,100 34,800 32,880 94.5% 94.5%
Total Expenditures - SU 639 $198,270 $196,783 $149,716 $196,783 $195,460 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.
2014 Adopted Budget • Public Works - 27
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 644 Outside Agcy Billings Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
330 Intergov't Revenue $603 $500 $0 $500 $500 100.0% 100.0%
340 Chrgs f/Goods & Svcs 2,000 2,000 1,250 2,000 2,000 100.0% 100.0%
390 Other Financing Sources 13,768 15,000 5,309 5,309 0 0.0% 0.0%
Total Re venue s - SU 644 $16,371 $17,500 $6,559 $7,809 $2,500 14.3% 32.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 646 Interfund Payments Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $42,136 $42,068 $28,612 $42,068 $0 0.0% 0.0%
120 Overtime 457 1,000 827 1,000 0 0.0% 0.0%
130 Special Pay 1,421 706 1,609 1,500 0 0.0% 0.0%
Total 44,014 43,774 31,048 44,568 0 0.0% 0.0%
200 Personnel Benefits 16,878 19,057 12,459 19,057 0 0.0% 0.0%
420 Communications 171 200 96 200 200 100.0% 100.0%
Total Expenditures - SU 646 $61,063 $63,031 $43,603 $63,825 $200 0.3% 0.3%
Revenues
340 Chrgs f/Goods & Svcs
$279 $5,000 $6,464 $7,500 $5,000 100.0% 66.7%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $7,143 $0 $18,473 $18,754 $5,000 n/a 26.7%
390 Other Financing Sources 22,260 25,000 0 0 0 0.0% n/a
Total Re venues - SU 699 $29,403 $25,000 $18,473 $18,754 $5,000 20.0% 26.7%
28 -Public Works • 2014 Adopted Budget
PUBLIC WORKS
2014 BUDGET NARRATIVE
TRANSIT
Director of Public Works
Transit Manager
Scott Schafer
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 7:00 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). On Saturdays and the day after Thanksgiving, 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 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 2014, grants will continue to support bus
service on Sundays and a commuter service to the City of Ellensburg. The Yakima -Ellensburg
Commuter service is being operated by Hopesource in partnership with Central Washington
University, WSDOT, and now the City of Selah.
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.
In an effort to save money for capital expenses as well as focusing on creating a more efficient
service, Yakima Transit eliminated Route 8 and revised Route 1 for 2014. The changes to Route 1
focus on more commercial areas at the west end of Yakima with an extension to the West Valley
Wal-Mart and the Meadowbrook Shopping Center.
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 2014 based on an increase in the consumer price index. The cost to provide this
service in 2014 will likely be higher than in 2013.
2014 Adopted Budget • Public Works — 29
In an effort to control the escalating costs associated with this service, the City of Yakima provides
fuel, discounted vehicle insurance, and vehicles. By having a contract with these incentives,
Yakima Transit believes it is able to provide service at or below similar operating levels with other
statewide transit providers.
Vanpool
In 2013, the Vanpool program declined slightly in ridership and the number of vans (eight fewer vans)
on the road. The number of vans on the road for 2014 is anticipated to remain the same. Yakima
Transit maintains a list of riders waiting to sign up for a vanpool group. Replacement vehicles were
purchased through the Washington State Department of Transportation. Yakima Transit raised the fees
on October 1, 2012. Those rates went up again March 1, 2013. For 2014, Vanpool starts and ridership
are anticipated to remain at or above 2013 year-end vanpools in operation.
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
2010
2011
2012
2013
Amended
2014
Proposed
Ridership
1,312,116
1,441,649
1,538,794
1,271,890
1,185,000
Service Days
313
345
358
355
355
Vehicle Service Mileage
778,941
850,873
800,813
733,834
685,460
Vehicle Service Hours
54,850
59,765
54,233
49,697
46,421
Operating Expenses (SU 512, 519, and 641)
$5,760,027
$5,829,541
$5,716,473
$5,695,524
$5,350,000
Fare Box Revenues (passes, tickets, & cash)
$534,590
$598,546
$502,570
$621,000
$590,000
Fare Box Return Ratio (i)
9.28%
10.27%
8.79%
10.90%
11.03%
Revenue / Passenger
$0.41
$0.42
$0.33
$0.49
$0.50
Revenue / Mile
$0.69
$0.70
$0.63
$0.85
$0.86
Revenue / Hour
$9.75
$10.01
$9.27
$12.50
$12.71
Passenger / Mile
1.68
1.69
1.92
1.73
1.73
Passenger / Hour
23.92
24.12
28.37
25.59
25.53
Operating Cost / Passenger
$4.39
$4.04
$3.71
$4.48
$4.51
Operating Cost / Mile
$7.39
$6.85
$7.14
$7.76
$7.80
Operating Cost / Hour (2)
$105.01
$97.54
$105.41
$114.60
$115.25
30 -Public Works • 2014 Adopted Budget
Transit Paratransit
Actual
Budget
2010
2011
2012
2013
Amended
2014
Proposed
Ridership
87,484
83,174
81,401
74,000
71,410
Service Days
365
365
358
355
355
Vehicle Service Mileage
413,087
425,518
403,124
442,618
427,127
Vehicle Service Hours
40,994
40,256
39,175
43,013
41,508
Operating Expenses (SU 512, 519, and 641)
$1,330,026
$1,305,389
$1,544,932
$1,498,945
$1,498,945
Fare Box Revenues (passes, tickets, & cash)
$130,944
$124,761
$113,974
$138,000
$133,170
Fare Box Return Ratio a9
9.85%
9.56%
7.38%
9.21%
8.88%
Revenue / Passenger
$1.50
$1.50
$1.40
$1.86
$1.86
Revenue / Mile
$0.32
$0.29
$0.28
$0.31
$0.31
Revenue / Hour
$3.19
$3.10
$2.91
$3.21
$3.21
Passenger / Mile
0.21
0.20
0.20
0.17
0.17
Passenger / Hour
2.13
2.07
2.08
1.72
1.72
Operating Cost / Passenger
$15.20
$15.69
$18.98
$20.26
$20.99
Operating Cost / Mile
$3.22
$3.07
$3.83
$3.39
$3.51
Operating Cost / Hour (2)
$32.44
$32.43
$39.44
$34.85
$36.11
Transit Vanpool
Actual
Budget
2010
2011
2012
2013
Amended
2014
Proposed
Ridership
104,520
107,115
78,520
70,752
73,700
Service Days
260
260
260
260
261
Vehicle Service Mileage
545,220
620,100
576,420
494,074
514,661
Vehicle Service Hours
12,220
13,780
12,740
10,920
11,375
Operating Expenses (SU 512, 519, and 641)
$330,517
$397,464
$403,342
$335,644
$315,000
Fare Box Revenues (passes, tickets, & cash)
$225,310
$258,569
$233,280
$296,608
$318,000
Fare Box Return Ratio u9
68.17%
65.05%
57.84%
88.37%
100.95%
Revenue / Passenger
$2.16
$2.41
$2.97
$4.19
$4.31
Revenue / Mile
$0.41
$0.42
$0.40
$0.60
$0.62
Revenue / Hour
$18.44
$18.76
$18.31
$27.16
$27.96
Passenger / Mile
0.19
0.17
0.14
0.14
0.14
Passenger / Hour
8.55
7.77
6.16
6.48
6.48
Operating Cost / Passenger
$3.16
$3.71
$5.14
$4.74
$4.27
Operating Cost / Mile
$0.61
$0.64
$0.70
$0.68
$0.61
Operating Cost / Hour (2)
$27.05
$28.84
$31.66
$30.74
$27.69
(1) Fare Box Return Ratio is calculated by dividing the fare box revenue by operating expenses.
(2) Does not include depreciation.
2014 Adopted Budget • Public Works - 31
AUTHORIZED PERSONNEL
Class
Code Position Title
1262 Transit Manager
14201 Transit Operations Supervisor
14202 Transit Field Operations Supervisor
20141 Marketing and Program Administrator
20142 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)
2013 2014
2012 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 1.80
1.50 2.00 3.15
52.00 52.50 53.95
(1) Increased part-time DA II to full time in 2013. Added two part time DA-II's in 2014 to replace workers under a
service contract.
(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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
512 City Transit $5,372,472 $5,475,727 $3,935,448 $5,418,545 $5,729,752 104.6% 105.7%
513 Special Transit Ops 175,255 101,000 63,888 126,000 112,000 110.9% 88.9%
514 Specialized Transit Svcs 1,127,444 1,175,500 789,986 1,176,500 1,184,300 100.7% 100.7%
515 Transit Center 82,469 67,000 42,998 67,500 38,040 56.8% 56.4%
519 Administration 1,143,288 1,223,534 944,289 1,207,409 1,175,940 96.1% 97.4%
Total Expenditures $7,900,928 $8,042,761 $5,776,609 $7,995,954 $8,240,032 102.5% 103.1%
Revenue Summary By Service Unit
512 City Transit $2,910,376 $3,582,695 $895,610 $3,662,351 $3,470,940 96.9% 94.8%
513 Special Transit Ops 0 0 5,331 0 0 n/a n/a
514 Specialized Transit Svcs 137,426 50,000 33,722 224,435 50,000 100.0% 22.3%
699 General Revenues 4,561,256 4,416,500 3,843,521 4,103,779 4,139,977 93.7% 100.9%
Total Re venues $7,609,058 $8,049,195 $4,778,184 $7,990,565 $7,660,917 95.2% 95.9%
Fund Balance
Beginning Balance $1,699,057 $1,543,583 $1,473,161 $1,473,161 $1,467,772 95.1% 99.6%
Revenues Less Expenditures -291,871 6,434 -998,424 -5,389 -579,116 n/a n/a
Ending Balance $1,407,186 $1,550,017 $474,737 $1,467,772 $888,656 57.3% 60.5%
32 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $2,708,853 $2,655,334 $1,991,292 $2,713,470 $2,789,756 105.1% 33.9%
200 Personnel Benefits 1,155,564 1,262,819 851,192 1,263,654 1,306,585 103.5% 15.9%
Sub -Total Salaries & Benefits 3,864,417 3,918,153 2,842,484 3,977,124 4,096,341 104.5% 49.7%
300 Supplies 1,126,856 1,142,000 802,426 1,096,500 1,213,500 106.3% 14.7%
400 Other Services/Charges 1,365,537 1,413,811 866,426 1,359,532 1,328,387 94.0% 16.1%
500 Intergovernmental Svcs 95,754 66,500 36,391 60,500 66,500 100.0% 0.8%
600 Capital Outlays 1,869 0 0 0 0 n/a n/a
900 Intfnd Pymt f/Svcs 1,446,496 1,502,298 1,228,882 1,502,298 1,535,305 102.2% 18.6%
Total Expenditures $7,900,929 $8,042,762 $5,776,609 $7,995,954 $8,240,033 102.5% 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 & shuttle services,
and employee meetings. It 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 and premium time (after 6pm) 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) 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. In December 2012, Yakima Transit started 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.
2014 Adopted Budget • Public Works — 33
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.
$800,000
$600,000
$400,000
$200,000
TRANSIT FARE ANALYSIS BY REVENUE CATEGORIES
$430,767
$502,570
$621,000
$637,000
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.
TRANSIT RIDERSHIP ANALYSIS BY RIDERSHIP CATEGORY
1,600,000
1,287,908
1,200,000
800,000
400,000
1,250,846
1,366,293
u --
2010
Actual
2011
Actual
2012
Actual
2013
Projected
2014
Estimated
■Discount Fare
$30,175
$29,994
$31,998
$45,000
$50,000
■Adult
$108,587
$123,140
$141,314
$185,000
$195,000
■Youth
$84,995
$95,698
$80,483
$131,000
$122,000
• Cash Fare
$207,010
$239,715
$248,775
$260,000
$270,000
• Total Revenue
$430,767
$488,547
$502,570
$621,000
$637,000
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.
TRANSIT RIDERSHIP ANALYSIS BY RIDERSHIP CATEGORY
1,600,000
1,287,908
1,200,000
800,000
400,000
1,250,846
1,366,293
u --
2010
Actual
2011
Actual
2012
Actual
2013
Projected
2014
Estimated
• Transfer
35,687
33,742
74,709
112,069
64,052
■ Discount Fare
276,270
279,894
290,175
231,911
269,626
• Adult
523,804
610,807
630,398
513,494
569,545
• Youth
452,147
506,543
500,217
393,372
463,070
• Total Ridership
1,287,908
1,430,986
1,495,499
1,250,846
1,366,293
Note: Estimates in 2013 and 2014 are only provided from November 2013 to the end of 2014.
The second ridership graph indicates the total ridership pattern displayed on a monthly basis over
a five-year period.
34 -Public Works • 2014 Adopted Budget
160,000
140,000
120,000
100,000
80,000
SU - 512 City Transit
TRANSIT RIDERSHIP ANALYSIS BY YEAR
•
•
•
1 2 3 4 5 6 7
Month of the year
•
•
•
8 9 10 11 12
X2010 --2011 2012 T2013 --2014
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $2,293,065 $2,175,267 $1,579,918 $2,162,649 $2,208,870 101.5% 102.1%
120 Overtime 71,338 84,000 30,500 42,000 42,000 50.0% 100.0%
130 Special Pay 24,009 40,040 124,696 141,240 171,740 428.9% 121.6%
140 Retire/Term Cashout 19,014 39,300 26,938 30,000 30,000 76.3% 100.0%
Total 2,407,426 2,338,607 1,762,052 2,375,889 2,452,610 104.9% 103.2%
200 Personnel Benefits
200 Personnel Benefits 1,039,254 1,136,183 762,134 1,137,018 1,177,408 103.6% 103.6%
280 Clothing & Misc 10,782 14,000 10,497 14,000 14,000 100.0% 100.0%
Total 1,050,036 1,150,183 772,631 1,151,018 1,191,408 103.6% 103.5%
300 Supplies
310 Office/Oper Supplies 9,183 13,500 7,400 13,500 93,500 692.6% 692.6%
320 Fuel Consumed 911,757 920,000 627,237 845,000 855,000 92.9% 101.2%
350 Small Tools & Equip 0 0 15,068 30,000 55,000 n/a 183.3%
Total 920,940 933,500 649,705 888,500 1,003,500 107.5% 112.9%
400 Other Services/Charges
410 Professional Services 3,000 7,000 3,000 7,000 7,000 100.0% 100.0%
420 Communications 15,091 19,419 11,374 19,419 15,256 78.6% 78.6%
430 Trans/Training 6,366 5,000 3,575 6,000 6,000 120.0% 100.0%
440 Advertising 85,945 70,000 32,492 50,000 50,000 71.4% 100.0%
480 Repairs/Maintenance 117,011 135,000 60,982 105,000 110,000 81.5% 104.8%
490 Miscellaneous 27,409 38,500 33,307 37,200 38,500 100.0% 103.5%
Total 254,822 274,919 144,730 224,619 226,756 82.5% 101.0%
2014 Adopted Budget • Public Works - 35
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 512 City Transit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 551,558 590,829 440,812 590,829 714,488 120.9% 120.9%
960 Interfund Ins Svcs 99,000 99,000 99,000 99,000 52,300 52.8% 52.8%
980 Interfund Grg/Plnt Chg 88,690 88,690 66,517 88,690 88,690 100.0% 100.0%
Total 739,248 778,519 606,329 778,519 855,478 109.9% 109.9%
Total Expenditures - SU 512 $5,372,472 $5,475,728 $3,935,447 $5,418,545 $5,729,752 104.6% 105.7%
Revenues
330 Intergov't Revenue $2,117,875 $2,771,695 $173,395 $2,744,351 $2,536,940 91.5% 92.4%
340 Chrgs f/Goods & Svcs 742,156 772,000 694,198 879,000 895,000 115.9% 101.8%
530 State/Cnty Tax/Assess 50,345 39,000 28,017 39,000 39,000 100.0% 100.0%
Total Revenue s - SU 512 $2,910,376 $3,582,695 $895,610 $3,662,351 $3,470,940 96.9% 94.8%
Service Unit 513 - Special Transit Operating
Yakima Transit uses this service account to help fund the Yakima -Ellensburg Commuter, which is
operated by HopeSource, a non-profit organization based in Ellensburg, WA.
SU - 513 Special Transit Ops
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
400 Other Services/Charges
440 Advertising $2,921 $6,000 $0 $2,000 $2,000 33.3% 100.0%
480 Repairs/Maintenance 71,735 25,000 26,512 60,000 40,000 160.0% 66.7%
490 Miscellaneous 5,079 4,000 895 4,000 4,000 100.0% 100.0%
Total 79,735 35,000 27,407 66,000 46,000 131.4% 69.7%
510 Intergov't Prof Svcs 95,519 66,000 36,481 60,000 66,000 100.0% 110.0%
Total Expenditures - SU 513 $175,254 $101,000 $63,888 $126,000 $112,000 110.9% 88.9%
Revenues
340 Chrgs f/Goods & Svcs
$0 $0 $5,331 $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. Medstar is charged a monthly lease fee for vehicle use, which
helps control the City's costs for those services. Medstar is not currently being charged for using
the much older vehicles that are past their useful life. The total contract is budgeted at the sum of
$950,000 for 2013 & 2014. Medstar is paid on a per trip basis and upon request was given a 4.2%
price increase per trip for 2014.
36 -Public Works • 2014 Adopted Budget
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.
These revenue accounts consist of State and federal operating grants and the Dial -a -Ride portion of
the Selah contract.
SU - 514 Specialized Trans Svcs
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
300 Supplies
320 Fuel Consumed
350 Small Tools & Equip
Total
400 Other Services/Charges
410 Professional Services
440 Advertising
$199,144 $198,000 $142,151 $188,000 $190,000 96.0% 101.1%
0 0 224 6,000 6,000 n/a 100.0%
199,144 198,000 142,375 194,000 196,000 99.0% 101.0%
898,931 950,000 616,075 950,000 952,000 100.2% 100.2%
0 0 4,036 5,000 0 n/a 0.0%
Total 898,931 950,000 620,111 955,000 952,000 100.2% 99.7%
640 Machinery/Equipment 1,869 0 0 0 0 n/a n/a
960 InterfundIns Svcs 27,500 27,500 27,500 27,500 36,300 132.0% 132.0%
Total Expenditures - SU 514 $29,369 $27,500 $27,500 $27,500 $36,300 132.0% 132.0%
Revenues
330 Intergov't Revenue
$137,426 $50,000 $33,722 $224,435 $50,000 100.0% 22.3%
Service Unit 515 - Transit Center
This service unit was created to track Transit Center costs. The professional services account has
substantially declined, because it was more cost effective to have Yakima Transit perform the ticket
sales portion of operating the transit center instead of contracting the service out. Customer service
and accountability went up substantially with the switchover. The new employee can also provide
additional administrative assistance that the contractor's employees could not.
2014 Adopted Budget • Public Works - 37
SU - 515 Transit Center
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
350 Small Tools & Equip $858 $2,000 $554 $2,000 $2,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 59,211 55,000 29,977 30,000 0 0.0% 0.0%
470 Public Utility Services 0 0 5,273 20,500 21,040 n/a 102.6%
480 Repairs/Maintenance 22,400 10,000 7,193 15,000 15,000 150.0% 100.0%
Total 81,611 65,000 42,443 65,500 36,040 55.4% 55.0%
Total Expenditures - SU 515 $82,469 $67,000 $42,997 $67,500 $38,040 56.8% 56.4%
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.
Account 990 Interfund Admin Charges - This line item allows for Yakima Transit to pay for City
services including finance, human resources, legal, purchasing, and other city services.
SU - 519 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $299,701 $313,507 $217,770 $323,361 $322,425 102.8% 99.7%
120 Overtime 963 2,000 1,095 2,000 2,000 100.0% 100.0%
130 Special Pay 763 1,220 10,374 12,220 12,720 n/a 104.1%
Total 301,427 316,727 229,239 337,581 337,145 106.4% 99.9%
200 Personnel Benefits 105,528 112,637 78,561 112,637 115,177 102.3% 102.3%
300 Supplies
310 Office/Oper Supplies 4,495 5,000 5,329 5,000 5,000 100.0% 100.0%
350 Small Tools & Equip 1,419 3,500 4,463 7,000 7,000 200.0% 100.0%
Total 5,914 8,500 9,792 12,000 12,000 141.2% 100.0%
38 -Public Works • 2014 Adopted Budget
SU - 519 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
410 Professional Services 3,150 6,000 4,107 6,000 6,000 100.0% 100.0%
420 Communications 4,921 4,913 4,443 5,913 4,091 83.3% 69.2%
430 Trans/Training -27 4,000 1,428 4,000 4,000 100.0% 100.0%
440 Advertising 289 500 728 500 500 100.0% 100.0%
470 Public Utility Services 20,790 20,479 2,095 0 0 0.0% n/a
490 Miscellaneous 21,312 53,000 18,933 32,000 53,000 100.0% 165.6%
Total 50,435 88,892 31,734 48,413 67,591 76.0% 139.6%
530 State/Cnty Tax/Assess 235 500 -90 500 500 100.0% 100.0%
900 Interfund Pmt f/Services
960 Interfund Ins Svcs 272,311 291,373 291,373 291,373 225,000 77.2% 77.2%
990 Interfund Admin Chgs 407,437 404,906 303,680 404,906 418,527 103.4% 103.4%
Total 679,748 696,279 595,053 696,279 643,527 92.4% 92.4%
Total Expenditures - SU 519 $1,143,287 $1,223,535 $944,289 $1,207,410 $1,175,940 96.1% 97.4%
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 Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,699,057 $1,543,583 $1,473,161 $1,473,161 $1,467,772 95.1% 99.6%
310 Taxes 4,512,882 4,400,000 3,826,162 4,000,000 4,000,000 90.9% 100.0%
330 Intergov't Revenue 29,745 0 103 81,779 117,977 n/a 144.3%
360 Miscellaneous Revenues 18,628 16,500 17,256 22,000 22,000 133.3% 100.0%
Total Revenues - SU 699 $6,260,312 $5,960,083 $5,316,682 $5,576,940 $5,607,749 94.1% 100.6%
2014 Adopted Budget • Public Works - 39
PUBLIC WORKS
2014 BUDGET NARRATIVE
TRANSIT CAPITAL RESERVE
Director of Public Works
Transit Manager
Scott Schafer
Ken Mehin
DEFINITION
This fund is established for the purpose of budgeting Transit's capital improvements and
procurements.
In 2013, Yakima Transit spent a limited amount of money on capital purchases, which included a
passenger shelter and other minor equipment. Yakima Transit purchased six used buses for the
Yakima -Ellensburg commuter bus service, all of which were purchased out of transit's operating
account for a nominal amount.
In 2014, Yakima transit intends to purchase eight minivans for the paratransit program and three
fixed -route buses. The buses are on order and are anticipated to be delivered around June 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
518 Capital Improvement $294,088 $545,500 $46,391 $67,630 $1,749,000 320.6% n/a
Revenue Summary By Service Unit
699 General Revenues $423,954 $618,250 $80,627 $1,092,927 $1,268,507 205.2% 116.1%
Fund Balance
Beginning Balance $1,102,129 $1,077,879 $1,231,995 $1,231,995 $2,257,292 209.4% 183.2%
Revenues Less Expenditures 129,866 72,750 34,237 1,025,297 -480,493 -660.5% -46.9%
Ending Balance $1,231,995 $1,150,629 $1,266,232 $2,257,292 $1,776,799 154.4% 78.7%
40 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $12,142 $15,000 $171 $0 $0 0.0% 0.0%
500 Inte rgovernmental Svcs 10,000 20,000 0 10,000 0 0.0% 0.0%
600 Capital Outlays 271,946 510,500 46,220 57,630 1,749,000 342.6% 100.0%
Total Expenditures $294,088 $545,500 $46,391 $67,630 $1,749,000 320.6% 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 518 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
350 Small Tools & Equip $12,142 $15,000 $171 $0 $0 0.0% n/a
550 InterfundSubsidies 10,000 20,000 0 10,000 0 0.0% 0.0%
600 Capital Outlays
630 Impr Other Than Bldg 0 8,000 8,953 8,000 7,000 87.5% 87.5%
640 Machinery & Equip 271,946 502,500 37,266 49,630 1,742,000 346.7% n/a
Total 271,946 510,500 46,219 57,630 1,749,000 342.6% n/a
Total Expenditures - SU 518 $294,088 $545,500 $46,390 $67,630 $1,749,000 320.6% n/a
Service Unit 699 - General Revenues
In 2014, 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $1,102,129 $1,077,879 $1,231,995 $1,231,995 $2,257,292 209.4% 183.2%
310 Taxes 250,000 300,000 0 1,000,000 900,000 300.0% 90.0%
330 Intergov't Revenue 96,250 288,250 0 0 313,507 108.8% n/a
360 Miscellaneous Revenues 29,200 25,000 37,700 50,000 50,000 200.0% 100.0%
390 Other Financing Sources 48,504 5,000 42,927 42,927 5,000 100.0% 11.6%
Total Revenues - SU 699 $1,526,083 $1,696,129 $1,312,622 $2,324,922 $3,525,799 207.9% 151.7%
2014 Adopted Budget • Public Works - 41
PUBLIC WORKS
2014 BUDGET NARRATIVE
REFUSE
Director of Public Works Scott Schafer
Refuse and Recycling Manager Loretta Zammarchi
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
42 —Public Works • 2014 Adopted Budget
locations to assure prompt retrieval of the shopping carts, which in turn improves the image and
appearance of the City.
The Refuse Division has several special event recycling containers available for use to recycle
plastic bottles and aluminum cans during special events, such as the Yak -Attack Soccer
Tournament, the Folk Life Music Festival 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.
Based on the community's strong desire to have a comprehensive, low-cost recycling program, the
Refuse and Recycling Division proposes to conduct a 6 -month, small scale (500-600 households)
Pilot Curbside Recycling Program to test assumptions and validate cost estimate of a full-scale ,
citywide recycling program. If the pilot program proves effective and successful, a plan to
implement a citywide program can be developed and implemented.
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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Residential Cart Accounts Active
23,350
24,744
25,344
Bin Accounts Active
391
391
391
Yard Service Accounts Active
5,711
6,009
6,336
Tons of Refuse Collected Special Collection, etc (9
343
352
477
Tons of Refuse Collected Residential Automated Carts
24,169
24,926
25,424
Tons of Refuse Collected Bin
2,634
2,730
2,825
Tons of Refuse Collected Yard Service
3,527
3,586
3,779
Estimated Annual Cost Per Account Collected Special Collection
$13.20
$15.27
$14.70
Estimated Annual Cost Per Account Collected Residential Auto. Cart
$166.96
$170.51
$163.05
Estimated Annual Cost Per Account Collected Bin
$1132.01
$1185.77
$1257.51
Estimated Annual Cost Per Account Collected Yard Service
$98.08
$106.99
$113.42
(1) Special collections include litter, illegal dumping, special hauls, fall leaf collection, etc.
2014 Adopted Budget • Public Works — 43
AUTHORIZED PERSONNEL
Class
Code Position Title
1266 Refuse and Recycling Manager
8434 Solid Waste Code Compliance Officer
7122 Department Assistant it 1)
8433 Solid Waste Collector / Driver (2)
8641 Solid Waste Maintenance Worker
14101 Solid Waste Supervisor
Total Personnel
BUDGET SUMMARY
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00 1.00 1.00
1.00 1.00 1.00
2.00 2.00 2.00
12.00 12.00 12.00
3.50 3.50 3.50
1.00 1.00 1.00
20.50 20.50 20.50
Dept 471 Refuse (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
212 Solid Waste Disposal $4,905,407 $5,029,021 $3,639,176 $5,022,053 $5,069,408 100.8% 100.9%
219 Administration 306,345 405,837 311,084 411,203 378,799 93.3% 92.1%
639 Administration 224,014 219,341 194,837 219,341 222,425 101.4% 101.4%
Total Expenditures $5,435,766 $5,654,199 $4,145,097 $5,652,597 $5,670,632 100.3% 100.3%
Revenue Summary By Service Unit
212 Solid Waste Disposal $5,490,268 $5,473,000 $4,027,981 $5,478,000 $5,585,000 102.0% 102.0%
699 General Revenues 3,483 500 2,347 2,230 1,000 200.0% 44.8%
Total Revenues $5,493,751 $5,473,500 $4,030,328 $5,480,230 $5,586,000 102.1% 101.9%
Beginning Balance $475,146 $530,590 $533,131 $533,131 $360,765 68.0% 67.7%
Revenues Less Expenditures 57,986 -180,699 -114,769 -172,367 -84,633 46.8% 49.1%
Ending Balance $533,132 $349,891 $418,362 $360,764 $276,132 78.9% 76.5%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries &Wages $939,844 $1,067,470 $776,510 $1,064,821 $1,024,874 96.0% 18.1%
200 Personnel Benefits 403,109 492,411 337,977 485,103 424,875 86.3% 7.5%
Sub -Total Salaries & Benefits 1,342,953 1,559,881 1,114,487 1,549,924 1,449,749 92.9% 25.6%
300 Supplies 425,712 390,599 312,867 395,000 459,099 117.5% 8.1%
400 Other Services/Charges 930,274 960,740 643,090 960,265 987,898 102.8% 17.4%
500 Intergovernmental Svcs 1,052,882 1,064,400 787,442 1,064,400 1,070,400 100.6% 18.9%
900 Intfnd Pymt f/Svcs 1,683,944 1,678,578 1,287,212 1,683,008 1,703,487 101.5% 30.0%
Total Expenditures $5,435,765 $5,654,198 $4,145,098 $5,652,597 $5,670,633 100.3% 100.0%
44 -Public Works • 2014 Adopted Budget
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.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 212 Solid Waste Disposal Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $685,526 $758,088 $527,164 $736,675 $710,244 93.7% 96.4%
120 Overtime 29,443 31,700 19,756 35,700 37,200 117.4% 104.2%
130 Special Pay 4,058 2,500 11,155 11,600 2,800 112.0% 24.1%
140 Retire/Term Ca shout 179 0 2,690 6,103 6,000 n/a 98.3%
Total 719,206 792,288 560,765 790,078 756,244 95.5% 95.7%
200 Personnel Benefits
200 Personnel Benefits 319,477 366,770 243,942 360,445 323,007 88.1% 89.6%
280 Clothing & Misc 4,476 4,000 3,807 5,000 4,000 100.0% 80.0%
Total 323,953 370,770 247,749 365,445 327,007 88.2% 89.5%
300 Supplies
310 Office/Oper Supplies 44,292 45,000 46,415 53,500 91,500 203.3% 171.0%
320 Fuel Consumed 293,185 266,399 227,383 263,000 281,399 105.6% 107.0%
350 Small Tools & Equip 87,523 78,000 38,909 78,000 85,000 109.0% 109.0%
Total 425,000 389,399 312,707 394,500 457,899 117.6% 116.1%
400 Other Services/Charges
420 Communications 11,188 14,521 10,571 15,521 21,146 145.6% 136.2%
470 Public Utility Services 896,972 931,000 624,052 921,000 946,000 101.6% 102.7%
480 Repairs/Maintenance 2,537 4,000 2,112 4,000 4,000 100.0% 100.0%
490 Miscellaneous 13,739 3,406 1,403 3,442 5,650 165.9% 164.1%
Total 924,436 952,927 638,138 943,963 976,796 102.5% 103.5%
500 Intergovernmental Services
530 State/Cnty Tax/Assess 286,506 244,400 183,379 244,400 242,400 99.2% 99.2%
540 Interfund Tax/Assess 766,375 820,000 604,063 820,000 828,000 101.0% 101.0%
Total 1,052,881 1,064,400 787,442 1,064,400 1,070,400 100.6% 100.6%
2014 Adopted Budget • Public Works - 45
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 212 Solid Waste Disposal Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
950 Interfund Opt Rent/Ls
950 Interfund Opt Rent/Ls 1,082,525 1,045,187 783,914 1,045,187 1,007,767 96.4% 96.4%
980 Interfund Grg/Plnt Chg 42,884 42,884 32,162 42,884 42,884 100.0% 100.0%
990 Interfund Admin Chgs 334,522 371,166 276,299 375,596 430,411 116.0% 114.6%
Total 1,459,931 1,459,237 1,092,375 1,463,667 1,481,062 101.5% 101.2%
Total Expenditures - SU 212 $4,905,407 $5,029,021 $3,639,176 $5,022,053 $5,069,408 100.8% 100.9%
Revenues
330 Intergov't Revenue $8,835 $0 $0 $0 $0 n/a n/a
340 Chrgs f/Goods & Svcs 5,480,283 5,471,000 4,027,281 5,476,000 5,583,000 102.0% 102.0%
350 Fines And Forfeits 1,150 2,000 700 2,000 2,000 100.0% 100.0%
Total Revenue s - SU 212 $5,490,268 $5,473,000 $4,027,981 $5,478,000 $5,585,000 102.0% 102.0%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $213,190 $219,182 $158,132 $214,174 $258,629 118.0% 120.8%
120 Overtime 6,131 5,000 5,043 6,000 7,000 140.0% 116.7%
130 Special Pay 0 0 1,200 1,200 0 n/a 0.0%
140 Retire/Term Ca shout 1,318 51,000 51,369 53,369 3,000 5.9% 5.6%
Total 220,639 275,182 215,744 274,743 268,629 97.6% 97.8%
200 Personnel Benefits 79,156 121,641 90,228 119,657 97,868 80.5% 81.8%
310 Office/Oper Supplies 712 1,200 159 500 1,200 100.0% 240.0%
400 Other Services/Charges
410 Professional Services 0 0 0 7,500 0 n/a 0.0%
420 Communications 697 768 1,209 1,515 2,057 267.8% 135.8%
430 Trans/Training 907 1,045 2,287 2,287 1,045 100.0% 45.7%
490 Miscellaneous 4,235 6,000 1,456 5,000 8,000 133.3% 160.0%
Total 5,839 7,813 4,952 16,302 11,102 142.1% 68.1%
Total Expenditures - SU 219 $306,346 $405,836 $311,083 $411,202 $378,799 93.3% 92.1%
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.
46 -Public Works • 2014 Adopted Budget
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
900 Inte rfund Pmt f/Service s
960 Interfund Ins Svcs $119,684 $121,321 $121,321 $121,321 $129,813 107.0% 107.0%
990 Interfund Admin Chgs 104,330 98,020 73,516 98,020 92,612 94.5% 94.5%
Total Expenditures - SU 639 $224,014 $219,341 $194,837 $219,341 $222,425 101.4% 101.4%
Service Unit 699 - General Revenues
The following is a recap of Refuse revenues by detailed account classification.
REVENUES BY FUND
2013 2014
2012 Amended Proposed
Actual Budget Budget
Revenue Service Unit 212
Dept of Ecology - Alt to Burning Grant $8,835 $0 $0
County / City Departments 98,695 90,000 95,000
Container Service 418,405 380,000 395,000
Automated Residential Service 4,357,086 4,398,000 4,458,000
Special Haul 3,425 3,000 3,000
Yard Refuse 602,670 600,000 632,000
Shopping Cart Reg. Revenue 1,150 2,000 2,000
Total Service Unit 212 5,490,266 5,473,000 5,585,000
Revenue Service Unit 699
Miscellaneous 1,583
Recycling Revenue 1,900 500 1,000
Total Service Unit 699 3,483 500 1,000
Beginning Unencumbered Balance 475,146 530,590 360,765
Total Estimated Resources All Service $5,968,895 $6,004,090 $5,946,765
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $475,146 $530,590 $533,131 $533,131 $360,765 68.0% 67.7%
360 Miscellaneous Revenues 3,483 500 2,347 2,230 1,000 200.0% 44.8%
Total Re venues - SU 699 $478,629 $531,090 $535,478 $535,361 $361,765 68.1% 67.6%
2014 Adopted Budget • Public Works - 47
PUBLIC WORKS
2014 BUDGET NARRATIVE
EQUIPMENT RENTAL / CAPITAL
Director of Public Works Scott Schafer
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 2012 - 2013 fiscal year,
productivity was 77% 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 $43.72. 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 a 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 2014 budget.
48 —Public Works • 2014 Adopted Budget
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
In the past, as a strategy to reduce Capital funding requirements for replacing vehicles and equipment,
the Equipment Rental Division had incorporated the policy of purchasing used vehicles and equipment
whenever possible. Interlocal agreements were in place with other municipalities having used vehicle
purchasing contracts. These Interlocal agreements have expired and are no longer available as the used
vehicle market pricing has increased so dramatically that the price difference is currently very close to
new prices.
The operation of the Equipment Rental and Revolving Fund is budgeted in five service units:
Service Unit 634 —
Service Unit 636 —
Service Unit 639 —
Service Unit 646 —
Service Unit 699 —
Fleet Maintenance
Replacement Reserves
Administration
Interfund Payments
General Revenues
AUTHORIZED PERSONNEL
Class
Code
Position Title
1263 Fleet Manager
7122 Department Assistant II
8203 Fleet Maintenance Technician
8211 Mechanic I
8213 Automotive Storekeeper
12103 Equipment Supervisor
Total Personnel (1)
(1) .15 FTE's are funded by Public Works Administration (560).
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00 1.00 1.00
1.00 1.00 1.00
2.00 2.00 2.00
6.00 6.00 6.00
1.00 1.00 1.00
1.00 1.00 1.00
12.00 12.00 12.00
2014 Adopted Budget • Public Works — 49
BUDGET SUMMARY
Dept 551 Equip Rental Revolving (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
634 Fleet Maintenance $3,340,347 $3,280,217 $2,474,893 $3,277,615 $3,463,575 105.6% 105.7%
639 Administration 305,884 306,603 227,847 306,553 300,935 98.2% 98.2%
646 Interfund Payments 153,341 150,000 0 150,000 150,000 100.0% 100.0%
Total Expenditures $3,799,572 $3,736,820 $2,702,740 $3,734,168 $3,914,510 104.8% 104.8%
Revenue Summary By Service Unit
634 Fleet Maintenance $3,747,167 $3,765,300 $2,783,595 $3,635,300 $3,784,353 100.5% 104.1%
699 General Revenues 42,433 350 20,462 35,350 350 100.0% 1.0%
Total Re venues $3,789,600 $3,765,650 $2,804,057 $3,670,650 $3,784,703 100.5% 103.1%
Fund Balance
Beginning Balance
Revenues Less Expenditures
Ending Balance
$4,619,613 $4,522,736 $4,602,251 $4,602,251 $4,095,311 90.5% 89.0%
-9,971 28,830 101,318 -63,518 -129,807 -450.2% 204.4%
$4,609,642 $4,551,566 $4,703,569 $4,538,733 $3,965,504 87.1% 87.4%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $551,164 $561,882 $407,181 $574,886 $571,546 101.7% 14.6%
200 Personnel Benefits 212,104 239,798 163,110 239,992 224,007 93.4% 5.7%
Sub -Total Salaries & Benefits 763,268 801,680 570,291 814,878 795,553 99.2% 20.3%
300 Supplies 2,541,801 2,446,353 1,849,704 2,370,153 2,501,353 102.2% 63.9%
400 Other Services/Charges 91,624 91,994 87,619 142,344 144,036 156.6% 3.7%
500 Intergovernmental Svcs 153,341 150,000 0 150,000 150,000 100.0% 3.8%
600 Capital Outlays 0 0 9,696 10,000 85,000 n/a 2.2%
900 Intfnd Pymt f/Svcs 249,538 246,793 185,431 246,793 238,568 96.7% 6.1%
Total Expenditures $3,799,572 $3,736,820 $2,702,741 $3,734,168 $3,914,510 104.8% 100.0%
50 -Public Works • 2014 Adopted Budget
Dept 552 Equipment Rental Cap (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
636 Re pla cement Re se rve $2,064,895 $2,241,517 $1,271,594 $2,241,431 $1,757,289 78.4% 78.4%
Revenue Summary By Service Unit
636 Re pla cement Re se rve $2,007,571 $1,842,708 $1,321,601 $1,752,708 $1,489,708 80.8% 85.0%
699 General Revenues 49,932 45,300 7,601 45,300 45,300 100.0% 100.0%
Total Re venues $2,057,503 $1,888,008 $1,329,202 $1,798,008 $1,535,008 81.3% 85.4%
Fund Balance
Beginning Balance $0 $0 $0 $0 $0 n/a n/a
Revenues Less Expenditures -7,391 -353,509 57,609 -443,423 -222,281 62.9% 50.1%
Ending Balance -$7,391 -$353,509 $57,609 -$443,423 -$222,281 62.9% 50.1%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $81,794 $82,016 $61,388 $82,286 $83,448 101.7% 4.7%
200 Personnel Benefits 25,390 26,225 19,332 26,225 25,990 99.1% 1.5%
Sub -Total S a la rie s &Benefits 107,184 108,241 80,720 108,511 109,438 101.1% 6.2%
600 Capital Outlays 1,927,214 2,104,856 1,169,559 2,104,500 1,621,000 77.0% 92.2%
950 Interfund Opt Rent/Ls 30,496 28,420 21,316 28,420 26,852 94.5% 1.5%
Total Expenditures $2,064,894 $2,241,517 $1,271,595 $2,241,431 $1,757,290 78.4% 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 2013 to 2014. 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
2014 Adopted Budget • Public Works - 51
prepared year to year by adding an equal inflation rate to all divisions. The 2014 budget reflects
allocations based on 2013 year-to-date actual costs from the AIMMS cost collection system.
2013/2014 EQUIPMENT RENTAL M & 0 RATE CHART
2013 2014
Budget Proposed Amount Percent
Department 0 & M Budget Of Change Increase
Human Resources $0 $500 $500 100.0
Code Administration 12,578 10,817 (1,761) (16.3)
Planning 1,740 1,458 (282) (19.3)
Engineering 4,849 4,563 (286) (5.9)
City Hall Maintenance 897 1,888 991 110.5
Information Systems 320 366 46 14.4
Customer Services 8,410 6,479 (1,931) (23.0)
Community Development 5,214 2,580 (2,634) (50.5)
Community Relations 2,004 632 (1,372) (68.5)
Parks and Recreation 127,538 104,017 (23,521) (18.4)
Streets and Traffic 388,831 313,293 (75,538) (19.4)
Cemetery 3,761 15,635 11,874 315.7
Stormwater 32,668 50,936 18,268 55.9
Transit 580,069 703,728 123,659 21.3
Refuse 441,383 373,963 (67,420) (15.3)
Wastewater Operations 85,902 100,270 14,368 16.7
Water Operations 83,031 98,524 15,493 18.7
Irrigation 9,418 18,625 9,207 97.8
Equipment Rental 16,620 13,003 (3,617) (21.8)
Public Works Administration 7,572 9,626 2,054 27.2
Total $1,812,805 $1,830,903 $18,098
SU - 634 Fleet Maintenance
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $500,364 $516,493 $364,205 $516,493 $520,440 100.8% 100.8%
120 Overtime 9,420 9,000 3,953 9,000 9,000 100.0% 100.0%
130 Special Pay 7,628 4,000 11,855 15,600 9,000 225.0% 57.7%
140 Retire/Term Ca shout 1,364 0 2,878 1,404 0 n/a 0.0%
Total 518,776 529,493 382,891 542,497 538,440 101.7% 99.3%
200 Personnel Benefits
200 Personnel Benefits 202,644 230,023 156,478 230,023 213,841 93.0% 93.0%
280 Clothing &Misc 410 1,206 338 1,400 1,400 116.1% 100.0%
Total 203,054 231,229 156,816 231,423 215,241 93.1% 93.0%
300 Supplies
310 Office/Oper Supplies 16,895 22,500 11,321 15,800 17,000 75.6% 107.6%
340 Items Pchsd f/Resale 2,512,215 2,405,000 1,821,787 2,335,000 2,465,000 102.5% 105.6%
350 Small Tools & Equip 5,541 13,500 12,512 14,000 14,000 103.7% 100.0%
Total 2,534,651 2,441,000 1,845,620 2,364,800 2,496,000 102.3% 105.5%
52 -Public Works • 2014 Adopted Budget
SU - 634 Fleet Maintenance
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
400 Other Services/Charges
420 Communications 1,212 1,000 995 1,000 1,000 100.0% 100.0%
470 Public Utility Services 0 1,000 0 1,000 1,000 100.0% 100.0%
480 Repairs/Maintenance 82,499 76,133 78,406 126,133 126,133 165.7% 100.0%
490 Miscellaneous 155 361 470 761 761 210.8% 100.0%
Total 83,866 78,494 79,871 128,894 128,894 164.2% 100.0%
640 Machinery/Equipment 0 0 9,696 10,000 85,000
Total Expenditures - SU 634 $3,340,347 $3,280,216 $2,474,894 $3,277,614 $3,463,575 105.6% 105.7%
Revenues
340 Chrgs f/Goods & Svcs $1,931,062 $1,950,000 $1,420,686 $1,820,000 $1,950,000 100.0% 107.1%
360 Miscellaneous Revenues 1,812,875 1,812,800 1,359,596 1,812,800 1,831,853 101.1% 101.1%
390 Other Financing Sources 3,230 2,500 3,313 2,500 2,500 100.0% 100.0%
Total Re venues - SU 634 $3,747,167 $3,765,300 $2,783,595 $3,635,300 $3,784,353 100.5% 104.1%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
110 Salaries and Wages $32,389 $32,389 $24,291 $32,389 $33,106 102.2% 102.2%
200 Personnel Benefits 9,050 8,568 6,294 8,568 8,766 102.3% 102.3%
300 Supplies
310 Office/Oper Supplies 2,013 1,000 181 1,000 1,000 100.0% 100.0%
320 Fuel Consumed 5,137 4,353 3,902 4,353 4,353 100.0% 100.0%
Total 7,150 5,353 4,083 5,353 5,353 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 314 1,000 0 0 0 0.0% n/a
420 Communications 1,086 1,900 1,375 1,900 3,092 162.7% 162.7%
430 Trans/Training 1,104 5,000 1,940 4,500 5,000 100.0% 111.1%
440 Advertising 271 0 120 250 250 n/a 100.0%
470 Public Utility Services 586 0 782 1,200 1,200 n/a 100.0%
490 Miscellaneous 4,396 5,600 3,531 5,600 5,600 100.0% 100.0%
Total 7,757 13,500 7,748 13,450 15,142 112.2% 112.6%
2014 Adopted Budget • Public Works - 53
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 27,362 29,836 22,714 29,836 26,219 87.9% 87.9%
980 Interfund Grg/Plnt Chg 133,437 133,437 100,077 133,437 133,437 100.0% 100.0%
990 Interfund Admin Chgs 88,739 83,520 62,640 83,520 78,912 94.5% 94.5%
Total 249,538 246,793 185,431 246,793 238,568 96.7% 96.7%
Total Expenditures - SU 639 $305,884 $306,603 $227,847 $306,553 $300,935 98.2% 98.2%
Service Unit 646 - Interfund Payments
This item represents transfers from other funds for the operation of the Environmental Fund with a
surcharge on fuel.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 646 Interfund Payments Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
550 Interfund Subsidies
$153,341 $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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $4,619,613 $4,522,736 $4,602,251 $4,602,251 $4,095,311 90.5% 89.0%
360 Miscellaneous Revenues 42,433 350 20,462 35,350 350 100.0% 1.0%
Total Revenues - SU 699 $4,662,046 $4,523,086 $4,622,713 $4,637,601 $4,095,661 90.6% 88.3%
EXPLANATORY NARRATIVE - DEPARTMENT 552
Service Unit 636 - Equipment Replacement
The 2014 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 2014.
54 -Public Works • 2014 Adopted Budget
EQUIPMENT RENTAL REPLACEMENTS/ADDITIONS
2014 Fund
Division Description Replacing Budget Total
Engineering Toyota Tacoma Ext Cab 4X2 PU ER2248 $27,000 $27,000
Streets & Traffic Ford 1 Ton Crew Cab F350 w/Flatbed ER3098x 45,000
Front Loader s/4-1 Multi-Purp Bkt/Cplr ER6063 175,000 220,000
Water & Irrigation 1/ Ton PU Ext Cab 4X2 w/Cab High Can ER2224 30,000
Toro Dingo TX 525 w/Trailer Add 44,000
Ford/Utilitrnaster Step Van ER3158 100,000 174,000
Refuse Automated Sideloading Refuse Truck ER3151 315,000
Automated Sideloading Refuse Truck ER3168 315,000 630,000
Wastewater 1/ Ton PU Ext Cab 4x2 w/Service Body ER2265 40,000
Ford Transit Connect ER2265 40,000
Ford Transit Connect ER2266 40,000
Combination Sewer Cleaner ER3071X 450,000 570,000
Total $1.621,000
Revenues consist of replacement fund transfers from other departments for the purchase of fleet
vehicles. The chart below lists the individual departments' projected 2014 year-end replacement
fund balances within the Equipment Rental fund.
REPLACEMENT FUND BALANCES
Fund Division
Projected
2014
Balance
016 Human Resources $695
021 Environmental Planning 11,367
022 Code Administration 24,064
031 Police 0
041 Engineering 64,378
054 Utilities 37,627
125 Community Relations 42,649
131 Parks & Recreation (11,226)
141 Streets 96,542
144 Cemetery 4,634
441 Stormwater 284,843
471 Refuse 81,155
473 Wastewater 1,968,141
474 Water 695,154
475 Irrigation 184,900
551 Equipment Rental 41,003
560 Public Works Administration 35,134
Total $3,561,060
2014 Adopted Budget • Public Works — 55
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 636 Replacement Reserve Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $81,175 $81,291 $60,763 $81,291 $82,723 101.8% 101.8%
120 Overtime 602 700 338 700 700 100.0% 100.0%
130 Special Pay 18 25 287 295 25 100.0% 8.5%
Total 81,795 82,016 61,388 82,286 83,448 101.7% 101.4%
200 Personnel Benefits 25,390 26,225 19,332 26,225 25,990 99.1% 99.1%
640 Machinery & Equipment 1,927,214 2,104,856 1,169,559 2,104,500 1,621,000 77.0% 77.0%
990 Interfund Admin Chgs 30,496 28,420 21,316 28,420 26,852 94.5% 94.5%
Total Expenditures - SU 636 $2,064,895 $2,241,517 $1,271,595 $2,241,431 $1,757,290 78.4% 78.4%
Revenues
360 Miscellaneous Revenues $1,902,708 $1,802,708 $1,258,278 $1,677,708 $1,399,708 77.6% 83.4%
390 Other Financing Sources 104,863 40,000 63,323 75,000 90,000 225.0% 120.0%
Total Revenues - SU 636 $2,007,571 $1,842,708 $1,321,601 $1,752,708 $1,489,708 80.8% 85.0%
Service Unit 699 — General Revenues
These revenues consist primarily of interest from investments.
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
360 Miscellaneous Revenues $49,932 $45,300 $7,601 $45,300 $45,300 100.0% 100.0%
56 —Public Works • 2014 Adopted Budget
PUBLIC WORKS
2014 BUDGET NARRATIVE
ENVIRONMENTAL
Director of Public Works Scott Schafer
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 four
City owned sites. The City Manager may annually adjust the surcharge as required.
Additional revenue is placed into this Fund from grants or loans. The amount and timing of receipt
is dependent on project approval and construction progress of each individual project. The timing
is not usually coincidental with year-end.
All departments and divisions must ensure that the employees become fully aware of
environmental regulations that may affect them and in turn, must abide by these environmental
regulations each and every day.
Whenever there are no specific compliance projects identified, the funds accumulated remain an
unobligated appropriation available on a contingency basis.
The service units in this division are:
Service Unit 639 — Administration
Service Unit 699 — General Revenues
BUDGET SUMMARY
Dept 555 Environmental Fund (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
639 Administration $146,154 $192,950 $45,403 $192,950 $192,950 100.0% 100.0%
Revenue Summary By Service Unit
639 Administration $153,341 $150,000 $0 $150,000 $150,000 100.0% 100.0%
2014 Adopted Budget • Public Works — 57
Fund Balance
Beginning Balance $431,611 $304,272 $438,798 $438,798 $395,848 130.1% 90.2%
Revenues Less Expenditures 7,186 -42,950 -45,403 -42,950 -42,950 100.0% 100.0%
Ending Balance $438,797 $261,322 $393,395 $395,848 $352,898 135.0% 89.1%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $0 $500 $0 $500 $500 100.0% 0.3%
400 Other Services/Charges 15,867 142,450 14,715 142,450 142,450 100.0% 73.8%
600 Capital Outlays 130,287 50,000 30,688 50,000 50,000 100.0% 25.9%
Total Expenditures $146,154 $192,950 $45,403 $192,950 $192,950 100.0% 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 were completed by the end of 2012. The
only projection for 2014 is a reserve for contingencies that may arise.
FUND 555 EXPENDITURES - CONSTRUCTION PROJECTS
Number Project
2014
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 639 Administration Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
310 Office/Oper Supplies $0 $500 $0 $500 $500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 15,867 25,000 0 25,000 25,000 100.0% 100.0%
430 Trans/Training 0 950 0 950 950 100.0% 100.0%
480 Repairs/Maintenance 0 15,000 14,671 15,000 15,000 100.0% 100.0%
490 Miscellaneous 0 101,500 44 101,500 101,500 100.0% 100.0%
Total 15,867 142,450 14,715 142,450 142,450 100.0% 100.0%
58 -Public Works • 2014 Adopted Budget
SU - 639 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
600 Capital Outlays
630 Impr Other Than Bldg 130,287 0 785 0 0 n/a n/a
640 Machinery & Equip 0 50,000 29,903 50,000 50,000 100.0% 100.0%
Total 130,287 50,000 30,688 50,000 50,000 100.0% 100.0%
Total Expenditures - SU 639 $146,154 $192,450 $45,403 $192,450 $192,450
Revenues
390 Other Financing Sources $153,341 $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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $431,611 $304,272 $438,798 $438,798 $395,848 130.1% 90.2%
2014 Adopted Budget • Public Works — 59
PUBLIC WORKS
2014 BUDGET NARRATIVE
PARKS & RECREATION
GENERAL GOVERNMENT
Director of Public Works
Parks & Recreation Manager
Scott Schafer
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.
2013 Accomplishments Highlights
Park Maintenance
. Franklin Park Improvements:
• Completed new pavilion, playground with two shelters and parking lot.
• Redesigned irrigation systems.
• Installed over 20,000 square feet of sod.
• Redirected storm drain.
• Installed new safety surfacing under all park playgrounds.
Planted numerous trees through our Leaf a Legacy program.
Removal and pruning of dangerous and/or dead trees throughout parks.
Installed Underground Injection Control (UIC) for spray ground at Martin Luther King park.
Striped parking lots at Kiwanis Gateway, Gilbert, Kissel, Randall, Milroy, Gardner, and Elks
parks.
Chesterley Park Improvements:
• Removed bleachers and concrete pads on fields 1, 2 & 3.
• Tilled and added over 80 yards of new topsoil on the soccer complex.
• Reseeded field 2 and surrounding areas.
• Replaced irrigation filtration diaphragms.
Planted numerous trees through our Leaf a Legacy program.
Purchased new pressure washer utilizing grant funds for graffiti removal.
New parking lot lighting at Gilbert Park and repaired lighting at West Valley Park.
New warning signs placed around pond at Kiwanis Park.
Community Recreation
Beyond the Bell registration is up 50% over last year.
Summer Day Camp was very successful and filled to capacity again this year even with the
$20 registration fee per child.
60 —Public Works • 2014 Adopted Budget
Two new successful programs this year were Rugby Day Camp and Cheer Camp.
Halloween Fright Nights produced good participation numbers.
Franklin Park Summer Sunset Concert Series added a new TV sponsor. The concert had
over 3,000 people in attendance this year.
The 2013 Summer Outdoor Cinema Series secured $3,500 in sponsorships, which allowed
Parks to offer 6 very popular movie nights at Gilbert Park.
Members of the Parks & Recreation team have been trained on updating our new website
and are becoming proficient at updating our information on the website on a regular basis.
Registration for some programs and reservations for picnic shelters were available online.
Fisher Park Golf Course
A total of 12,785 rounds of golf were played at Fisher Park Golf Course in 2013.
Over 100 children participated in the Golfin' Around program that was held at Fisher Golf
course as part of the Kiddin' Around program.
Implemented a new family golf day on Sundays after 3:00 pm.
KXDD Loyal Listener Club golfers increased by over 11% this year (1,636 in 2013 compared
to 1,457 in 2012).
Aquatics
Increased attendance and revenue at Lions Pool.
Improved Franklin Pool operating schedule to include discount evening swims.
Held the annual "Paws in the Pool" event, 145 dogs and 232 people.
Increased revenue at Snack Shack at Franklin Pool.
Increased swim lesson participation at Lions Pool.
Offered weekend lap/water walking swims at Lions and Franklin Pools.
Seniors/Harman Center
Replaced and/or repaired all outdoor lighting.
Hosted 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.
Added new exercise classes.
Over 250 different volunteers worked on various events at the Harman Center.
Installed new outdoor entry carpet.
Hosted annual Breakfast with Santa Claus.
Adult& Youth Sports
The 2013 State High School Softball 2B/1B Fastpitch Tournament was hosted at the Gateway
Complex.
The Gateway Sports Complex hosted the Northwest Athletic Association of Community
Colleges (NWAACC) Crossover Tournament in April. Twenty-four women's community
college softball teams from all over the northwest competed in the tournament.
Gateway & Kiwanis hosted 16 Youth Baseball Tournaments which brought in over 500
youth teams to Yakima.
Gateway & Kiwanis sports complexes hosted the 2013 ASA State A & B 16U Girls Fastpitch
Championships.
2014 Adopted Budget • Public Works — 61
The Gateway & Kiwanis sports complexes hosted 27 tournaments from March 8 - October 20.
Completed construction & opened the three new multi-purpose fields and the
restrooms/concession stand building at Kiwanis park.
Exceeded 2013 projected concession stand revenues by over $10,000.
One hundred ninety-eight Adult Slow pitch teams competed in our summer softball
leagues, which equaled 2,970 participants.
Our adult volleyball leagues grew to 70 teams.
Able to maintain Co -Ed Soccer league, even though it was difficult due to 5 other leagues
offering co-ed division now.
The 2013 Hot Shots 3 -on -3 Basketball Tournament, which our department assists every year,
had the largest number of team entries in the history of the Hot Shots Basketball
Tournament. There were 497 youth through adult teams that played in the tournament
which equals 1,988 players.
Administration
Ground Breaking Ceremony for Franklin Park Rotary Projects.
Grand Opening Ceremony for Franklin Park Rotary Project, pavilion, playground &
shelters.
Online Program Registration and Facility Reservation system available to citizens.
. Installed 34 Trek Yakima wayfinding signs.
Installed William O. Douglas Heritage Trail marker signs within city limits.
2014 Major Goals
Renovate and expand Fisher Park Golf Course parking lot.
Resurface Kissel Park tennis courts.
Establish a renovation plan for Randall Park.
Complete Trails and Walkways Master Plan.
Continue to explore the possibility of an Off Lease Dog 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
62 -Public Works • 2014 Adopted Budget
PERFORMANCE STATISTICS
Park Maintenance
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Yakima Population (Office of Financial Management)
91,930
92,620
93,310
Acres of Park Land Maintained by Parks and Recreation [286.8 acres of park
land and 40 acres at the Arboretum]
326.80
330.68
330.68
Full-time Equivalent Maintenance Employees
12.75
12.75
12.75
Acres of Turf Trimmed, Mowed, Sprayed, Irrigated 33 Weeks / Year, Daily
Litter Patrolled Year-round
326.80
330.68
330.68
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
39,634
39,634
Square Feet of Parking Lot, Snow Removal, Repairs
558,563
564,543
564,543
Fisher Park Golf Course
Number of Acres Requiring High Quality Maintenance
19
19
19
Hours of Operation per season
2,580
2,592
2,592
Total Days Open
215
216
216
Number of Rounds of Golf
13,568
12,785
12,785
Average Players Per Day
63
59
59
Aquatics
Lions Attendance
45,000
45,500
50,000
Franklin Attendance
34,848
34,000
34,500
Senior Center
Yakima Senior Population
15,581
15,721
16,000
Volunteer Hours
17,189
17,187
17,400
Number of People Attending Programs at the Harmon Center (unduplicated).
38,480
39,000
40,000
Indexed Number of Participants
92,000
92,000
92,300
Number of Programs Offered
842
854
860
Number of Program Days
320
326
330
Average Number of Participants Per Day
287
293
300
2014 Adopted Budget • Public Works - 63
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
2013 2014
2012 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 1.00
1.00 1.00 1.00
21.30 20.30 21.30
(1) The Administrative Associate position was filled at 2/5 or .40 FTE by a City Planner for all of 2012 and 2013.
BUDGET SUMMARY
Dept 131 Parks And Recreation (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
421 Park Maintenance $1,286,106 $1,314,048 $1,018,432 $1,283,978 $1,386,233 105.5% 108.0%
422 Community Re c re a tion 127,902 140,083 118,210 140,383 140,510 100.3% 100.1%
423 Golf Course Activities 152,693 169,420 135,188 170,368 178,137 105.1% 104.6%
424 Aquatics 621,348 570,459 520,436 639,114 663,126 116.2% 103.8%
425 Senior Center 590,402 724,981 486,883 623,581 717,589 99.0% 115.1%
426 Sports 361,130 376,821 319,485 404,312 417,098 110.7% 103.2%
427 Grants,Spons & Contrib 85,280 91,439 63,686 92,039 89,373 97.7% 97.1%
429 Administration 560,538 558,673 443,044 558,673 603,881 108.1% 108.1%
645 Interfund Distribution 261,500 186,500 93,250 216,500 216,500 116.1% 100.0%
Total Expenditures $4,046,899 $4,132,424 $3,198,614 $4,128,948 $4,412,447 106.8% 106.9%
64 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Revenue Summary By SU Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
421 Park Maintenance $28,039 $21,100 $31,508 $38,100 $58,100 275.4% 152.5%
422 Community Recreation 20,301 36,000 26,483 38,700 38,700 107.5% 100.0%
423 Golf Course Activities 107,084 109,200 88,271 109,200 109,200 100.0% 100.0%
424 Aquatics 224,273 237,115 202,802 235,115 235,115 99.2% 100.0%
425 Senior Center 425,833 581,900 374,541 434,900 550,900 94.7% 126.7%
426 Sports 246,680 284,250 226,054 246,000 274,000 96.4% 111.4%
427 Grants,Spons & Contrib 24,214 20,400 19,239 20,400 20,400 100.0% 100.0%
429 Administration 1,871 2,200 1,287 2,200 2,200 100.0% 100.0%
645 Interfund Distribution 1,433,150 1,275,000 957,456 1,350,000 1,360,000 106.7% 100.7%
699 General Revenues 1,699,444 1,516,600 844,214 1,871,600 1,708,600 112.7% 91.3%
Total Re venues $4,210,889 $4,083,765 $2,771,855 $4,346,215 $4,357,215 106.7% 100.3%
Fund Balance
Beginning Balance $296,800 $363,235 $460,790 $460,790 $678,057 186.7% 147.2%
Revenues Less Expenditures 163,990 -48,660 -426,759 217,266 -55,233 113.5% -25.4%
Ending Balance $460,790 $314,575 $34,031 $678,056 $622,824 198.0% 91.9%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 T otal
100 Salaries & Wages $1,461,018 $1,437,218 $1,144,558 $1,471,426 $1,581,707 110.1% 35.8%
200 Personnel Benefits 496,638 546,837 393,078 557,961 591,663 108.2% 13.4%
Sub -Total Salaries & Benefits 1,957,656 1,984,055 1,537,636 2,029,387 2,173,370 109.5% 49.3%
300 Supplies 384,139 446,100 369,297 473,600 428,600 96.1% 9.7%
400 Other Services/Charges 931,412 991,881 775,039 885,572 1,043,989 105.3% 23.7%
500 Intergovernmental Svcs 264,542 192,300 96,187 222,300 222,300 115.6% 5.0%
600 Capital Outlays 0 0 1,480 0 0 n/a 0.0%
900 Intfnd Pymt f/Svcs 509,149 518,089 418,974 518,089 544,188 105.0% 12.3%
Total Expenditures $4,046,898 $4,132,425 $3,198,613 $4,128,948 $4,412,447 106.8% 100.0%
EXPLANATORY NARRATIVE
Service Unit 421- Park Maintenance
Service unit 421 provides and administers the overall maintenance for the City parks and the park
facilities.
Account 120 Overtime - This line item is used to pay staff for necessary repairs to the parks after hours or
on weekends. It is also used for snow removal in the parks, on the pathways and in parking lots.
Account 130 Special Pay - The areas that require special pay are for special assignments.
Account 310 Operating Supplies - This line item covers all operational supplies for park maintenance
including fertilizers, herbicides, lumber, paint, irrigation, restrooms, etc. A large portion of this line
2014 Adopted Budget • Public Works - 65
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.
SU - 421 Park Maintenance
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $484,338 $490,804 $325,364 $438,200 $509,481 103.8% 116.3%
120 Overtime 1,271 0 1,050 2,000 0 n/a 0.0%
130 Special Pay 3,502 3,240 6,949 8,992 3,240 100.0% 36.0%
140 Retire/Term Ca shout 0 0 9,177 9,191 1,500 n/a 16.3%
Total 489,111 494,044 342,540 458,383 514,221 104.1% 112.2%
200 Personnel Benefits
200 Personnel Benefits 195,459 223,496 138,942 223,496 221,855 99.3% 99.3%
280 Clothing & Misc 1,710 1,500 1,921 1,500 1,500 100.0% 100.0%
Total 197,169 224,996 140,863 224,996 223,355 99.3% 99.3%
300 Supplies
310 Office/Oper Supplies 104,128 148,000 106,621 152,000 117,000 79.1% 77.0%
320 Fuel Consumed 63,399 60,000 51,010 60,000 60,000 100.0% 100.0%
350 Small Tools & Equip 10 0 138 0 0 n/a n/a
Total 167,537 208,000 157,769 212,000 177,000 85.1% 83.5%
400 Other Services/Charges
410 Professional Services 250 0 0 0 0 n/a n/a
420 Communications 1,475 1,400 1,168 1,400 1,329 94.9% 94.9%
450 OperRentals &Leases 0 250 0 250 250 100.0% 100.0%
470 Public Utility Services 303,270 240,645 264,501 242,236 250,886 104.3% 103.6%
480 Repairs/Maintenance 11,123 4,000 6,492 4,000 50,000 n/a n/a
490 Miscellaneous 842 975 399 975 975 100.0% 100.0%
Total 316,960 247,270 272,560 248,861 303,440 122.7% 121.9%
530 State/Cnty Tax/Assess 365 3,200 1,567 3,200 3,200 100.0% 100.0%
630 Impr Other Than Bldg 0 0 1,480 0 0 n/a n/a
950 Interfund Opt Rent/Ls 114,964 136,538 101,653 136,538 165,017 120.9% 120.9%
Total Expenditures - SU 421 $1,286,106 $1,314,048 $1,018,432 $1,283,978 $1,386,233 105.5% 108.0%
Revenues
340 Chrgs f/Goods & Svcs $14,394 $16,000 $27,069 $25,000 $45,000 281.3% 180.0%
360 Miscellaneous Revenues 13,645 5,100 4,440 13,100 13,100 256.9% 100.0%
Total Revenues - SU 421 $28,039 $21,100 $31,509 $38,100 $58,100 275.4% 152.5%
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.
66 -Public Works • 2014 Adopted Budget
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $75,630 $82,386 $71,036 $82,386 $82,808 100.5% 100.5%
120 Overtime 0 0 124 0 0 n/a n/a
130 Special Pay 577 567 738 867 567 100.0% 65.4%
Total 76,207 82,953 71,898 83,253 83,375 100.5% 100.1%
200 Personnel Benefits 25,865 31,230 23,807 31,230 31,235 100.0% 100.0%
310 Office/Oper Supplies 1,120 500 311 500 500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 24,709 25,000 22,194 25,000 25,000 100.0% 100.0%
430 Trans/Training 0 200 0 200 200 100.0% 100.0%
490 Miscellaneous 0 200 0 200 200 100.0% 100.0%
Total 24,709 25,400 22,194 25,400 25,400 100.0% 100.0%
Total Expenditures - SU 422 $127,901 $140,083 $118,210 $140,383 $140,510 100.3% 100.1%
Revenues
340 Chrgs f/Goods & Svcs $10,639 $27,500 $26,483 $30,200 $30,200 109.8% 100.0%
360 Miscellaneous Revenues 9,662 8,500 0 8,500 8,500 100.0% 100.0%
Total Revenues - SU 422 $20,301 $36,000 $26,483 $38,700 $38,700 107.5% 100.0%
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
2014 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.
2014 Adopted Budget • Public Works - 67
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 423 Golf Course Activities Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $66,776 $79,073 $53,708 $79,073 $79,083 100.0% 100.0%
120 Overtime 287 0 31 0 0 n/a n/a
130 Special Pay 197 127 1,092 1,075 127 100.0% 11.8%
Total 67,260 79,200 54,831 80,148 79,210 100.0% 98.8%
200 Personnel Benefits
200 Personnel Benefits 28,528 34,233 23,165 34,233 38,334 112.0% 112.0%
280 Clothing &Misc 0 500 594 500 500 100.0% 100.0%
Total 28,528 34,733 23,759 34,733 38,834 111.8% 111.8%
300 Supplies
310 Office/Oper Supplies 12,366 15,500 14,087 15,500 15,500 100.0% 100.0%
340 Items Pchsd f/Resale 4,408 5,000 4,214 5,000 5,000 100.0% 100.0%
Total 16,774 20,500 18,301 20,500 20,500 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 3,758 3,000 4,105 3,000 3,000 100.0% 100.0%
420 Communications 1,737 2,026 3,593 2,026 5,506 271.8% 271.8%
470 Public Utility Services 32,751 28,161 30,088 28,161 29,287 104.0% 104.0%
480 Repairs/Maintenance 161 300 0 300 300 100.0% 100.0%
490 Miscellaneous 1,179 1,000 272 1,000 1,000 100.0% 100.0%
Total 39,586 34,487 38,058 34,487 39,093 113.4% 113.4%
530 State/CntyTax/Assess 545 500 238 500 500 100.0% 100.0%
Total Expenditures - SU 423 $152,693 $169,420 $135,187 $170,368 $178,137 105.1% 104.6%
Revenues
330 Intergov't Revenue $4,000 $0 $0 $0 $0 n/a n/a
340 Chrgs f/Goods & Svcs 91,987 97,500 78,271 97,500 97,500 100.0% 100.0%
360 Miscellaneous Revenues 11,097 11,700 10,000 11,700 11,700 100.0% 100.0%
Total Revenue s - SU 423 $107,084 $109,200 $88,271 $109,200 $109,200 100.0% 100.0%
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 2014 Budget reflects the operation of Lions and Franklin pools.
68 -Public Works • 2014 Adopted Budget
AQUATICS EXPENDITURE / REVENUE PROFILE
2008 2009 2010 2011 2012 2013 2014
Actual Actual Actual Actual Actual Estimate Proposed
Lions
Attendance 41,865 44,370 44,500 44,500 45,000 45,500 50,000
Expenditures $393,983 $430,245 $370,191 $414,299 462,575 465,000 466,000
Revenue $125,085 $147,783 $138,121 $126,883 118,918 122,000 123,000
% Self Supporting 32% 34% 37% 31% 26% 26% 26%
Net Cost / Participant $6.42 $6.37 $5.22 $6.46 $7.64 $7.58 $6.86
Franklin
Attendance 28,483 33,838 34,533 34,533 34,000 34,500 40,000
Expenditures $159,703 $215,094 $233,772 $277,983 158,775 153,660 158,000
Revenue $87,098 $91,047 $101,142 $107,398 98,272 96,030 98,000
% Self Supporting 55% 42% 43% 39% 62% 62% 62%
Net Cost / Participant $2.55 $3.67 $3.84 $4.94 $1.78 $1.67 $1.50
Combined Total
Attendance 70,348 78,208 79,033 79,033 79,000 80,000 90,000
Expenditures $553,686 $645,339 $603,963 $692,282 621,350 618,660 624,000
Revenue $212,183 $238,830 $239,263 $180,067 217,190 218,030 221,000
% Self Supporting 38% 37% 40% 34% 35% 35% 35%
Net Cost / Participant $4.85 $5.20 $4.61 $5.80 $5.12 $5.01 $4.48
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages $329,605 $283,411 $274,178 $332,492 $352,657 124.4% 106.1%
120 Overtime 1,233 3,300 3,845 3,300 3,300 100.0% 100.0%
130 Special Pay 1,592 200 4,825 4,550 200 100.0% 4.4%
Total 332,430 286,911 282,848 340,342 356,157 124.1% 104.6%
2014 Adopted Budget • Public Works - 69
SU - 424 Aquatics
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
200 Personnel Benefits
200 Personnel Benefits 86,025 82,864 73,390 93,988 104,279 125.8% 110.9%
280 Clothing &Mise 659 500 790 500 500 100.0% 100.0%
Total 86,684 83,364 74,180 94,488 104,779 125.7% 110.9%
300 Supplies
310 Office/Oper Supplies 51,663 50,600 50,538 60,600 50,600 100.0% 83.5%
340 Items Pchsd for Resale 14,635 11,000 14,866 11,000 11,000 100.0% 100.0%
Total 66,298 61,600 65,404 71,600 61,600 100.0% 86.0%
400 Other Services/Charges
420 Communications 3,651 4,241 3,993 4,241 5,902 139.2% 139.2%
430 Trans/Training 0 200 0 200 200 100.0% 100.0%
470 Public Utility Services 123,382 124,893 85,485 118,993 125,238 100.3% 105.2%
480 Repairs/Maintenance 6,783 7,000 5,233 7,000 7,000 100.0% 100.0%
490 Miscellaneous 1,342 1,250 3,083 1,250 1,250 100.0% 100.0%
Total 135,158 137,584 97,794 131,684 139,590 101.5% 106.0%
530 State/CntyTax/Assess 777 1,000 211 1,000 1,000 100.0% 100.0%
Total Expenditures - SU 424 $621,347 $570,459 $520,437 $639,114 $663,126 116.2% 103.8%
Revenues
330 Intergov't Revenue $5,085 $0 $0 $0 $0 n/a n/a
340 Chrgs f/Goods & Svcs 177,769 178,115 160,382 186,115 186,115 104.5% 100.0%
360 Miscellaneous Revenues 41,419 59,000 42,420 49,000 49,000 83.1% 100.0%
TotalRevenue s-SU424 $224,273 $237,115 $202,802 $235,115 $235,115 99.2% 100.0%
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.
70 -Public Works • 2014 Adopted Budget
SU - 425 Senior Center
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $185,095 $180,615 $137,982 $180,615 $182,328 100.9% 100.9%
120 Overtime 430 0 865 0 0 n/a n/a
130 Special Pay 0 0 600 600 0 n/a 0.0%
140 Retire/Term Cashout 771 0 0 0 0 n/a n/a
Total 186,296 180,615 139,447 181,215 182,328 100.9% 100.6%
200 Personnel Benefits 56,195 62,413 45,703 62,413 65,547 105.0% 105.0%
300 Supplies
310 Office/Oper Supplies 22,924 34,300 20,490 34,300 34,300 100.0% 100.0%
340 Items Pchsd for Resale 730 1,000 257 1,000 1,000 100.0% 100.0%
Total 23,654 35,300 20,747 35,300 35,300 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 270,321 373,000 240,303 271,000 361,000 96.8% 133.2%
420 Communications 6,966 7,872 3,737 7,872 7,872 100.0% 100.0%
430 Trans/Training 1,743 1,500 1,128 1,500 1,500 100.0% 100.0%
440 Advertising 39 1,500 0 1,500 1,500 100.0% 100.0%
470 Public Utility Services 28,876 40,381 22,825 40,381 40,142 99.4% 99.4%
480 Repairs/Maintenance 10,234 14,100 8,761 14,100 14,100 100.0% 100.0%
490 Miscellaneous 5,886 8,200 4,131 8,200 8,200 100.0% 100.0%
Total 324,065 446,553 280,885 344,553 434,314 97.3% 126.1%
530 State/CntyTax/Assess 193 100 100 100 100 100.0% 100.0%
Total Expenditures - SU 425 $590,403 $724,981 $486,882 $623,581 $717,589 99.0% 115.1%
Revenues
330 Intergov't Revenue $48,548 $71,600 $44,268 $71,600 $71,600 100.0% 100.0%
340 Chrgs f/Goods & Svcs 303,719 425,100 288,110 305,100 421,100 99.1% 138.0%
360 Miscellaneous Revenues 73,566 85,200 42,163 58,200 58,200 68.3% 100.0%
Total Revenue s - SU 425 $425,833 $581,900 $374,541 $434,900 $550,900 94.7% 126.7%
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.
2014 Adopted Budget • Public Works - 71
SU - 426 Sports
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries & Wages
110 Salaries and Wages
120 Overtime
130 Special Pay
Total
200 Personnel Benefits
300 Supplies
310 Office/Oper Supplies
340 Items Pchsd f/Resale
Total
400 Other Services/Charges
410 Professional Services
420 Communications
430 Trans/Training
490 Miscellaneous
Total
530 State/Cnty Tax/Assess
Total Expenditures - SU 426
$147,672 $148,451 $132,034 $161,492 $165,728 111.6% 102.6%
692 1,300 653 1,300 1,300 100.0% 100.0%
585 567 1,387 1,517 567 100.0% 37.4%
148,949 150,318 134,074 164,309 167,595 111.5% 102.0%
51,588 52,588 44,903 52,588 61,313 116.6% 116.6%
55,914 61,200 47,696 69,700 69,700 113.9% 100.0%
43,035 40,000 49,799 45,000 45,000 112.5% 100.0%
98,949 101,200 97,495 114,700 114,700 113.3% 100.0%
53,584 64,600 35,034 64,600 64,600 100.0% 100.0%
2,601 1,715 1,625 1,715 2,491 145.2% 145.2%
91 400 451 400 400 100.0% 100.0%
4,208 5,000 5,079 5,000 5,000 100.0% 100.0%
60,484 71,715 42,189 71,715 72,491 101.1% 101.1%
1,162 1,000 822 1,000 1,000 100.0% 100.0%
$361,132 $376,821 $319,483 $404,312 $417,099 110.7% 103.2%
Revenues
340 Chrgs f/Goods & Svcs $183,501 $222,250 $154,661 $176,000 $204,000 91.8% 115.9%
360 Miscellaneous Revenues 63,179 62,000 71,392 70,000 70,000 112.9% 100.0%
Total Revenues - SU 426 $246,680 $284,250 $226,053 $246,000 $274,000 96.4% 111.4%
Service Unit 427 - Grants, Sponsorships, Contributions, Youth Programs
This service unit tracks grants, scholarships and major contributions for the recreation programs
and services. Budgeted in this service unit for 2014 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.
Account 410 Professional Services - Funds are budgeted in this line item for professional services such
as after school programs.
SU - 427 Grnts, Spons & Conts
(1) (2) (3) (4) (5)
2013 2013 2013 2014
2012 Amended Actual Estimated Projected
Actual Budget 09/30/13 Year -End Budget
(6) (7)
% Chng % Chng
from from
2to5 4to5
Expense s
100 Salaries & Wages
110 Salaries and Wages
130 Special Pay
140 Retire/Term Ca shout
Total
$47,158 $47,636 $35,505 $47,636 $48,050 100.9% 100.9%
9 0 607 600 0 n/a 0.0%
0 0 819 0 0 n/a n/a
47,167 47,636 36,931 48,236 48,050 100.9% 99.6%
72 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 427 Grnts, Spons & Conts Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
200 Personnel Benefits 21,370 24,251 17,722 24,251 22,139 91.3% 91.3%
310 Office/Oper Supplies 7,444 17,000 7,306 17,000 17,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 8,278 1,000 1,095 1,000 1,000 100.0% 100.0%
420 Communications 829 1,053 443 1,053 684 65.0% 65.0%
430 Trans/Training 192 500 189 500 500 100.0% 100.0%
Total 9,299 2,553 1,727 2,553 2,184 85.5% 85.5%
Total Expenditures - SU 427 $85,280 $91,440 $63,686 $92,040 $89,373 97.7% 97.1%
Revenues
330 Intergov't Revenue $24,214 $20,400 $19,239 $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) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
100 Salaries &Wages
110 Salaries and Wages $113,594 $115,541 $81,987 $115,541 $150,772 130.5% 130.5%
130 Special Pay 4 0 1 0 0 n/a n/a
Total 113,598 115,541 81,988 115,541 150,772 130.5% 130.5%
200 Personnel Benefits 29,239 33,261 22,141 33,261 44,460 133.7% 133.7%
310 Office/Oper Supplies 2,365 2,000 1,964 2,000 2,000 100.0% 100.0%
400 Other Services/Charges
410 Professional Services 160 5,000 3,422 5,000 5,000 100.0% 100.0%
420 Communications 3,949 5,319 4,296 5,319 6,477 121.8% 121.8%
430 Trans/Training 785 1,400 185 1,400 1,400 100.0% 100.0%
440 Advertising 12,453 8,000 6,543 8,000 8,000 100.0% 100.0%
490 Miscellaneous 3,804 6,600 5,183 6,600 6,600 100.0% 100.0%
Total 21,151 26,319 19,629 26,319 27,477 104.4% 104.4%
2014 Adopted Budget • Public Works - 73
SU - 429 Administration
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
900 Interfund Pmt f/Service s
960 Interfund Ins Svcs 124,077 124,630 124,630 124,630 133,354 107.0% 107.0%
980 Interfund Grg/Plnt Chg 55,661 55,661 41,747 55,661 55,661 100.0% 100.0%
990 Interfund Admin Chgs 214,447 201,260 150,944 201,260 190,156 94.5% 94.5%
Total 394,185 381,551 317,321 381,551 379,171 99.4% 99.4%
Total Expenditures - SU 429 $560,538 $558,672 $443,043 $558,672 $603,880 108.1% 108.1%
Revenues
340 Chrgs f/Goods & Svcs $1,029 $1,500 $932 $1,500 $1,500 100.0% 100.0%
360 Miscellaneous Revenues 841 700 355 700 700 100.0% 100.0%
Total Revenues -SU429 $1,870 $2,200 $1,287 $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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
550 Interfund Subsidies $261,500 $186,500 $93,250 $216,500 $216,500 116.1% 100.0%
Revenues
390 Other Financing Sources $1,433,150 $1,275,000 $957,456 $1,350,000 $1,360,000 106.7% 100.7%
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $296,800 $363,235 $460,790 $460,790 $678,057 186.7% 147.2%
310 Taxes 1,683,000 1,457,000 837,232 1,812,000 1,649,000 113.2% 91.0%
360 Miscellaneous Revenues 9,276 4,600 6,982 4,600 4,600 100.0% 100.0%
390 Other Financing Sources 7,168 55,000 0 55,000 55,000 100.0% 100.0%
Total Revenues - SU 699 $1,996,244 $1,879,835 $1,305,004 $2,332,390 $2,386,657 127.0% 102.3%
74 -Public Works • 2014 Adopted Budget
PUBLIC WORKS
2014 BUDGET NARRATIVE
PARKS & RECREATION CAPITAL
Director of Public Works
Parks & Recreation Manager
Scott Schafer
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.
The major capital projects completed in 2013 were the replacement of the picnic shelter and
playground at Franklin Park. The new pavilion that replaced the old picnic shelter was purchased
and installed by the Sunrise Rotary Club. In addition to the new pavilion, Downtown Rotary
constructed a playground in Franklin Park and Southwest Rotary constructed two shade structures
adjacent to the playground. The old playground was removed in 2010 due to the age of the
structure and irreparable damage from vandals. Very little Parks Capital funds were used for these
projects. Parks Maintenance staff laid sod around the new facilities and planted new trees. The
irrigation system was repaired and replaced to accommodate the new facilities. The Franklin Park
parking lot was renovated utilizing city funds and an additional 28 parking stalls were added.
Major capital projects planned for 2014 are the renovation and expansion of the Fisher Park Golf
Course parking lot and the resurfacing of the tennis courts at Kissel Park.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
428 Capital Improvement $819,062 $100,000 $100,138 $100,000 $100,000 100.0% 100.0%
Revenue Summary By Service Unit
428 Capital Improvement $711,331 $0 $9,205 $9,205 $0 n/a 0.0%
645 Interfund Distribution 185,000 0 0 0 0 n/a n/a
699 General Re venues 2,000 75,000 73,791 73,791 0 0.0% 0.0%
Total Re venues $898,331 $75,000 $82,996 $82,996 $0 0.0% 0.0%
2014 Adopted Budget • Public Works — 75
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Fund Balance Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Beginning Balance $77,274 $73,274 $156,544 $156,544 $139,540 190.4% 89.1%
Revenues Less Expenditures 79,269 -25,000 -17,142 -17,004 -100,000 400.0% 588.1%
Ending Balance $156,543 $48,274 $139,402 $139,540 $39,540 81.9% 28.3%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
300 Supplies $0 $0 $23,616 $0 $0 n/a 0.0%
600 Capital Outlays 819,062 100,000 76,522 100,000 100,000 100.0% 100.0%
Total Expenditures $819,062 $100,000 $100,138 $100,000 $100,000 100.0% 100.0%
EXPLANATORY NARRATIVE
Service Unit 428 - Capital Improvement
Financing for major projects for the year 2014 is through Parks and Recreation Capital funds and
potential donations.
For 2014, $100,000 is budgeted for major repair or equipment replacement.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 428 Capital Improvement Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
350 Small Tools & Equip $0 $0 $23,616 $0 $0
600 Capital Outlays
630 Impr Other Than Bldg 15,189 100,000 71,655 100,000 100,000 100.0% 100.0%
650 Construction Projects 803,872 0 4,867 0 0 n/a n/a
Total Expenditures - SU 428 $819,061 $100,000 $100,138 $100,000 $100,000 100.0% 100.0%
Revenues
330 Intergov't Revenue $51,331 $0 $0 $0 $0 n/a n/a
360 Miscellaneous Revenues 60,000 0 9,205 9,205 0 n/a 0.0%
380 Nonrevenues 600,000 0 0 0 0 n/a n/a
TotalRevenue s-SU428 $711,331 $0 $9,205 $9,205 $0 n/a 0.0%
Service Units 645 & 699 - Revenues
Revenues consist of interfund distributions and the beginning balance.
76 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $185,000 $0 $0 $0 $0 n/a n/a
SU - 699 General Revenues
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $77,274 $73,274 $156,544 $156,544 $139,540 190.4% 89.1%
360 Miscellaneous Revenues 2,000 75,000 73,791 73,791 0 0.0% 0.0%
Total Re venues - SU 699 $79,274 $148,274 $230,335 $230,335 $139,540 94.1% 60.6%
2014 Adopted Budget • Public Works — 77
PUBLIC WORKS
2014 BUDGET NARRATIVE
CEMETERY
Director of Public Works
Parks & Recreation Manager
Scott Schafer
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
2012
Actual
2013
Amended
Budget
2014
Proposed
Budget
Yearly Number of Burials
168*
110
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)
2013 2014
2012 Amended Proposed
Actual Budget Budget
1.00
1.00
(1) Cemetery (144) funds .60 FTE's in Public Works Administration (560)
78 -Public Works • 2014 Adopted Budget
1.00 1.00
1.00 1.00
2.00 2.00 2.00
BUDGET SUMMARY
Dept 144 Cemetery (1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
225 Cemetery $264,453 $267,327 $208,587 $267,287 $278,900 104.3% 104.3%
Revenue Summary By Service Unit
225 Cemetery $143,884 $156,250 $89,312 $138,250 $131,250 84.0% 94.9%
645 Interfund Distribution 90,000 90,000 45,000 120,000 120,000 133.3% 100.0%
699 General Re venues 21,116 6,300 1,293 13,700 13,700 217.5% 100.0%
Total Re venues $255,000 $252,550 $135,605 $271,950 $264,950 104.9% 97.4%
Fund Balance
Beginning Balance $44,671 $31,916 $35,219 $35,219 $39,883 125.0% 113.2%
Revenues Less Expenditures -9,452 -14,777 -72,982 4,663 -13,950 94.4% -299.2%
Ending Balance $35,219 $17,139 -$37,763 $39,882 $25,933 151.3% 65.0%
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 Total
100 Salaries & Wages $118,677 $119,417 $98,054 $120,977 $120,030 100.5% 43.0%
200 Personnel Benefits 47,258 57,457 42,245 57,457 51,005 88.8% 18.3%
Sub -Total S a la rie s &Benefits 165,935 176,874 140,299 178,434 171,035 96.7% 61.3%
300 Supplies 27,146 23,980 20,390 26,300 26,700 111.3% 9.6%
400 Other Services/Charges 17,146 18,424 11,074 16,104 19,837 107.7% 7.1%
500 Intergovernmental Svcs 2,109 3,600 1,627 2,000 3,600 100.0% 1.3%
900 Intfnd Pymt f/Svcs 52,117 44,449 35,197 44,449 57,728 129.9% 20.7%
Total Expenditures $264,453 $267,327 $208,587 $267,287 $278,900 104.3% 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 2013 this account was primarily utilized for the removal of rodents at the cemetery.
Account 440 Advertising - This line item provides for printed materials and brochures for potential
customers. Some expenditure is for placing advertising in the newspaper.
2014 Adopted Budget • Public Works - 79
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expenses
100 Salaries & Wages
110 Salaries and Wages $116,361 $115,917 $93,393 $115,917 $115,982 100.1% 100.1%
120 Overtime 2,148 3,500 2,697 3,500 3,500 100.0% 100.0%
130 Special Pay 168 0 1,965 1,560 548 n/a 35.1%
Total 118,677 119,417 98,055 120,977 120,030 100.5% 99.2%
200 Personnel Benefits 47,258 57,457 42,245 57,457 51,005 88.8% 88.8%
300 Supplies
310 Office/Oper Supplies 6,444 7,000 5,024 7,000 7,000 100.0% 100.0%
320 Fuel Consumed 10,129 7,280 8,538 10,000 10,000 137.4% 100.0%
340 Items Pchsd f/Resale 9,126 9,000 6,764 8,600 9,000 100.0% 104.7%
350 Small Tools & Equip 1,447 700 64 700 700 100.0% 100.0%
Total 27,146 23,980 20,390 26,300 26,700 111.3% 101.5%
400 Other Services/Charges
410 Professional Services 150 150 0 150 150 100.0% 100.0%
420 Communications 1,349 1,385 2,123 2,884 2,637 190.4% 91.4%
440 Advertising 616 1,000 616 1,000 1,000 100.0% 100.0%
470 Public Utility Services 14,285 14,639 7,711 10,820 14,801 101.1% 136.8%
490 Miscellaneous 745 1,250 623 1,250 1,250 100.0% 100.0%
Total 17,145 18,424 11,073 16,104 19,838 107.7% 123.2%
530 State/Cnty Tax & Assess 2,109 3,600 1,627 2,000 3,600 100.0% 180.0%
900 Interfund Pmt f/Services
950 Interfund Opt Rent/Ls 10,781 3,761 2,822 3,761 15,635 415.7% 415.7%
950 Interfund Opt Rent/Ls 6,949 7,435 7,435 7,435 7,956 107.0% 107.0%
990 Interfund Admin Chgs 34,387 33,253 24,940 33,253 34,137 102.7% 102.7%
Total 52,117 44,449 35,197 44,449 57,728 129.9% 129.9%
Total Expenditures - SU 225 $264,452 $267,327 $208,587 $267,287 $278,901 104.3% 104.3%
Revenues
340 Chrgs f/Goods & Svcs $143,816 $156,250 $89,312 $138,250 $131,250 84.0% 94.9%
360 Miscellaneous Revenues 68 0 0 0 0 n/a n/a
Total Revenues - SU 225 $143,884 $156,250 $89,312 $138,250 $131,250 84.0% 94.9%
Service Unit 645 - Interfund Distribution
The Cemetery receives an annual contribution from Parks and Recreation to fund expenses not
covered by revenues.
80 -Public Works • 2014 Adopted Budget
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 645 Interfund Distribution Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
390 Other Financing Sources $90,000 $90,000 $45,000 $120,000 $120,000 133.3% 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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Revenues
270 Beginning Balance $44,671 $31,916 $35,219 $35,219 $39,883 125.0% 113.2%
340 Chrgs f/Goods & Svcs 1,116 800 1,293 1,700 1,700 212.5% 100.0%
390 Other Financing Sources 20,000 5,500 0 12,000 12,000 218.2% 100.0%
Total Revenues - SU 699 $65,787 $38,216 $36,512 $48,919 $53,583 140.2% 109.5%
Cemetery Trust Fund 610 - See Finance and Budget Narratives.
2014 Adopted Budget • Public Works — 81
PUBLIC WORKS
2014 BUDGET NARRATIVE
RECOVERY PROGRAM GRANTS
Director of Public Works Scott Schafer
DEFINITION
For 2010 through 2013, 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 2013 so there will
be no additional expenditures budgeted for 2014.
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)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
Exp Summary By Service Unit Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
527 Recovery Act Funds $37,348 $0 $0 $0 $0 n/a n/a
Revenue Summary By Service Unit
527 Recovery Act Funds $37,348 $0 $0 $0 $0 n/a n/a
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng %
2012 Amended Actual Estimated Projected from of
Expenditure Summary By Type Actual Budget 09/30/13 Year -End Budget 2 to 5 T otal
400 Other Services/Charges $37,348 $0 $0 $0 $0 n/a 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.
82 -Public Works • 2014 Adopted Budget
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.
As of the end of 2013, the balance of the grant has been spent and the final streetlight replacements
were being installed. No expenditures are budgeted for 2014.
(1) (2) (3) (4) (5) (6) (7)
2013 2013 2013 2014 % Chng % Chng
2012 Amended Actual Estimated Projected from from
SU - 527 Recovery Act Funds Actual Budget 09/30/13 Year -End Budget 2 to 5 4 to 5
Expense s
480 Repairs/Maintenance $37,348 $0 $0 $0 $0 n/a n/a
Revenues
330 Intergov't Revenue $37,348 $0 $0 $0 $0 n/a n/a
2014 Adopted Budget • Public Works — 83
84 —Public Works • 2014 Adopted Budget
Appendices
Budget Reader's Guide
Budget Guidelines
Glossary
Abbreviations and Acronyms
Object Code Guide
Summary of Significant Accounting Policies
General Information
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
026 Gang Free Initiative
031 Police
032 Fire
035 Police Pension
041 Engineering
051 City Hall
052 Information Technology
054 Utility Customer Services
095 Intergovernmental
097 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
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
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
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
2014 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
344 Streets Capital
345 LID Construction
364 Transit Capital
370 Convention Center Capital
392 Cumulative Reserve — Capital
421 Airport Operating
422 Airport Capital
441 Stormwater Operating
442 Stormwater Capital
462 Transit
471 Refuse
472 Wastewater Treatment Plant Cap Reserve
473 Wastewater Operating
474 Water Operating
475 Irrigation Operating
476 Wastewater Construction
477 Domestic Water Improvement
478 Wastewater Facility Project
479 Irrigation System Improvement
2 —Appendices • 2014 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
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
Utilities & Eng
Public Works
City Management
Utilities & Eng
City Management
City Management
Utilities & Eng
Utilities & Eng
Public Works
Public Works
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
Utilities & Eng
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
Capital
Op / Enterprise
Capital
Op / Enterprise
Capital
Op / Enterprise
Op / Enterprise
Capital
Op / Enterprise
Op / Enterprise
Op / Enterprise
Capital
Capital
Capital
Capital
Fund/
Dept. Fund / Dept. Name
484 91 Water / Wastewater Bond
486 98 Water Revenue Bond
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
Enterprise
Enterprise
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Internal Service
Trust
Trust
Agency
Operational
Department
Finance
Finance
Finance
Finance
Finance
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
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 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
2014 Adopted Budget • Appendices — 3
permanently authorized employee positions, salary ranges, or other conditions of employment
must be approved by the City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease
the approved budget (appropriation) for a particular fund, it may do so by ordinance, if approved
by a simple majority plus one, after holding two public hearings.
BUDGET FORMAT
The following is an explanation of the City's budget documents, by volume and section:
Preliminary Budget Executive Summary
This document contains a general introduction and overview of the entire budget. It provides an
overview of the financial environment in which the City is operating, an overview of the challenges
facing the City in the foreseeable future and the strategies the City will employ and the direction
the City will take to meet these challenges. This document also provides an overview of each of the
significant revenue sources of the City and displays a comparison of last year actuals, current year-
end estimates and next -year projections for each revenue source. Similarly, this document provides
an overview and a three-year comparison of actual, estimated and projected expenditures of the
City, grouped on a functional basis.
Adopted Budget
This document provides a more detailed analysis of the underlying programs that make up the
larger budget totals.
Citywide Summaries Section displays summary information for each fund, including revenues,
expenditures, and fund balances. Included in this section are the budget adoption ordinance and
council action on all policy issues; summaries on Permanent Budgeted Positions; Double
Budgeting; City Service Charges; and General Fund Resources.
Budget Detail by Operating Departments Section is organized into the City's 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.
4 -Appendices • 2014 Adopted Budget
Appendices includes this Budget Reader's Guide; the Budget Guidelines issued by management in July;
a Glossary of commonly used budget terms; an abbreviations & acronyms listing; an object code guide,
a summary of significant accounting policies; and general information statistics, as applicable.
BUDGET PREPARATION AND ADOPTION OBJECTIVES
The budget process plays a significant role in Yakima's legislative policy making. Council
members establish the level of services that the City will provide and allocates the funds which will
support these services. This budget document includes a broad range of service priorities and
financial policies for the City. Accordingly, the planning, preparation, and adoption of the City
budget has incorporate the legislative fiscal priorities set by the Council in the Strategic Planning
process, as well as those priorities established by the Council in making the final policy decisions.
In addressing these legislative priorities, the budget meets the following objectives:
Presents a balanced spending plan for operating and capital budgets within existing
resources.
Maintains municipal service level priorities and programs as determined by the City
Council.
Considers and implements appropriate options to either increase resources or reduce
expenditures where necessary to meet critical needs and to reduce projected budget deficits
or operating subsidies.
Ensures that departmental budgets are in compliance with the uniform set of guidelines
issued by the City Manager.
Maintains operating fund cash flow reserve levels, and allocates sufficient funds for non -
discretionary fixed and mandated cost increases.
Examines the impact of changing local economic conditions and examines opportunities or
economic growth which could affect both operating revenues and expenditures.
Incorporates in progressive phases, the Six -Year Capital Facilities Plan for capital
facility/infrastructure projects.
Evaluates proposals for increasing productivity and performance to minimize future staff
and rate increases and reduces expenses wherever possible.
Incorporates critical Council legislative priorities set by the Council through the Strategic
Planning process.
Budget and policy issue performance is regularly monitored and periodically reported through
monthly, quarterly and "as needed" reports to the City Manager and City Council.
2014 Adopted Budget • Appendices — 5
6 — Appendices • 2014 Adopted Budget
BUDGET GUIDELINES (as issued July 16, 2013)
MEMORANDUM
July 16, 2013
TO: Department Directors and Division Managers
FROM: Cindy Epperson, Director of Finance and Budget
SUBJECT: 2014 Detailed Budget Instructions
The City Manager is issuing a separate Budget Guideline memo, which outlines the conceptual
framework of 2014 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 2013 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 2014 initial budget worksheets provided are based on the 2013 adopted budget, adjusted for
the following items:
Any negotiated increases in base wages (at this point in time, most units are open for 2014)
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, 2013.
• Medical, Workers' Compensation, and Unemployment Insurance are unchanged from
2013, subject to further review
• An increase in City's contribution to PERS 2 and 3 from 7.21% to 9.19%
7% Insurance - Risk Management
Utility Increases:
• 5.5% Wastewater
• 4.5% Water
• 6% Refuse
• 2.2% Irrigation
• 0.0% Pacific Power -web site indicates no rate changes expected for 2014
• -5% Cascade Natural Gas
Internal charges (first estimate):
• No change
2014 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 August 6, 2013 - All 2013 year-end estimates and proposed 2014 Preliminary Budget
Worksheets are due to the Finance Department. Early submittal is encouraged and appreciated.
2013 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 2014 beginning fund balance, which is added to revenue budgets to determine
the total funds available for 2014 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 due to strategic initiatives as outlined in the City Manager's
memo will need to be identified and put into a separate policy discussion.
Proposed 2014 Preliminary Budget - Identify on the budget worksheets the projected revenues and
expenditures (operating and capital, excluding personnel) for 2014 based on the most current
information available and the department's proposed operating plan.
2014 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 2014 budget
amounts. Please consider AFSCME's new agreement that includes the ability to cash -out up to 1/3
of vacation earned in a year, and make an estimate in object 130 -Special Pay.
Submit your updated budget worksheets to Teresa Borgman in Finance. They should be updated
with your year-end estimates and your 2014 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).
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 2014. However,
the 2013 year-end estimates should be adjusted if you have not been fully staffed in 2013.
• 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.
8 — Appendices • 2014 Adopted Budget
Thursday August 8, 2013 - All Strategic Initiative Policy Issues anticipated to be included in the 2014
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. The
City Manager is emphasizing training for the 2014 budget year—please detail your training needs
for his review.
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, Transit and
Police. 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 2014 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 2013, please provide an estimate of costs expected to be completed
by the end of 2013 - the balance of the project should be rebudgeted in 2014.
Revenues - The 2013 budgeted revenues have also been programmatically carried forward to the
2014 budget. The Finance Department will make an estimate of general revenues that do not
require departmental input. Please analyze and update both the 2013 Year -End and 2014 estimates
in your areas of responsibility. Finance will review all revenues prior to "freezing" for the
Preliminary Budget. The newly adopted Financial Policy indicates that all fees will be reviewed
every two years—If you have fee adjustments to propose, please contact Debbie Baldoz in Finance.
2014 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 August 6) - 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 2014 Draft Policy Issues (Concepts Due to Finance August 8) -
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: 2014 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 15.
Step 7: 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 8: Final Council Budget Review Meeting- To prepare for the Public Hearing, the City
Manager and the Finance Department prepares and submits a Budget Wrap-up
Document to Council, with any updates from the preliminary budget identified.
Step 9: Council Passes Ordinance - The ordinance approving the 2014 Budget is passed at the first
Council meeting in December.
Step 10: Prepare the 2014 Adopted Budget document (Targeted for mid-February) - Each department
and division will prepare the related budget narratives for inclusion in the Adopted Budget
document.
10 — Appendices • 2014 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.
2014 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 • 2014 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.
2014 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 • 2014 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.
2014 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 • 2014 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
AOA - Air Operations Area
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
CCTV - Closed Circuit Television
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 or
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
FBI - Federal Bureau of Investigation
2014 Adopted Budget • Appendices —17
FEMA - Federal Emergency Management
Agency
FLSA - Fair Labor Standards Act
FMLA - Family and Medical Leave Act
FMSIB - Freight Mobility Strategic
Investment Board
FTA - Federal Transit Administration
FTE - Full-time Equivalent
FOG - Fat, Oil and Grease
FY - Fiscal Year
GAAP - Generally Accepted Accounting
Principles
GASB - Governmental Accounting Standards
Board
GDP - Gross Domestic Product
GF - General Fund
GIS - Geographical Information System
GPM - Gallons Per Minute
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
18 - Appendices • 2014 Adopted Budget
IRS - Internal Revenue Services
LED - Light Emitting Diode
LEOFF - Law Enforcement Officers and
Firefighters
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
TSA - Transportation Security
Administration
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
WWTF - Wastewater Treatment Facility
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
2014 Adopted Budget • Appendices —19
20 — Appendices • 2014 Adopted Budget
OBJECT CODE GUIDE
Account 110 Salaries and Wages — At the time the budget was set neither AFSCME General nor the
Management groups were settled so these groups have no increases in the 2014 adopted budget.
Minor changes in the salary accounts may occur because of an individual employee's merit
adjustments or eligibility for longevity. Additional modifications could occur because of
reorganization or Civil Service adjustments. YPPA (Police) and AFSCME Transit settled without a
base pay increase for 2014 and IAFF (Firefighters and Public Safety Communications) have settled
contracts of 2% in the 2014 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. Any lump sum settlements are also included in this
category. AFSCME Transit settled for only a lump sum distribution in 2014, which is included in
this account in the Transit fund.
Account 140 Retirement/Termination Cashout — This account is used to cover cashouts of accrued
leave balances, either due to separation from service, or the exercise of applicable sell -back options.
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 12.1% and dental insurance of 1.3%, along with the normal roll -ups (i.e. percentage
based benefits, such as social security and pension contributions) related to wage adjustments.
Medical insurance rates decreased by 15.0%, 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.
2014 Adopted Budget • Appendices — 21
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. Required public notices would also be coded to this account.
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 purchased insurance premiums, including
property, liability and stop -loss.
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 to maintain fixed assets (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.
22 —Appendices • 2014 Adopted Budget
Account 950 Interfund Operating Transfer/Rental and Leases - Interfund expenditures for rentals
and leases, primarily used by the City for Equipment Rental and Replacement charges.
Account 960 Interfund Insurance Services - This account is used for the City's insurance costs, paid
by the operating divisions to the Risk Management Fund.
Account 980 Interfund Garage/Plant Charges - Interfund expenditures for repairs and
maintenance, primarily used by the City for the allocation of Public Works facility charges.
Account 990 Interfund Administrative Charges - Interfund expenditures for administrative services.
2014 Adopted Budget • Appendices — 23
24 —Appendices • 2014 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.
2014 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 • 2014 Adopted Budget
2013 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 $5,494,497,093
City Employees (Full-time Equivalents) 734.37
Election and Voter Registration
Number of Precincts 49
Number of Registered Voters 42,524
PROPERTY TAX LEVY
Regular Levy $16,800,000
Special Levy $293,000
Total 2012 Property Tax Levy $17,093,000
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 $25.00
Student $18.00
Senior Citizen / Disabled $9.00
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 6,872
Regulatory Licenses —
Varies from $11.00 to $1,000 635
ANIMAL LICENSE FEES - RABIES VACCINATION REQUIRED
1 Year License — Altered, New $15.00
1 Year License — Altered, Renewal $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 83
Number of Non -Commissioned Personnel 3
Total Number of Fire Personnel 86
POLICE PROTECTION
Commissioned Police Personnel 142
Non -Commissioned Police Personnel 50
Total Number of Police Personnel 188
Number of Calls for Service 186 / day
UTILITY AND FRANCHISE TAX RATES
Electricity, Gas, Telephone (4% Capped @
$4,000 per customer per month) 6%
Water, Wastewater 20%
Stormwater 6%
Refuse 15%
TV Cable 6%
UTILITY RATES (2 MONTHS)
Water — Average/Family of 4 $51.93
Each Unit $1.51
Wastewater — Average/Family of 4 $108.22
Each Unit $2.86
Refuse (Carry -out Available for Additional Charge)
Automated Collection
35 Gallon Cart $18.48
96 Gallon Cart $31.44
Yard Waste
64 Gallon Cart $12.96
96 Gallon Cart $23.68
Irrigation (per square foot) $.0352
WATER / WASTEWATER CUSTOMER BASE
Water (Inside the City) 19,712
Water (Outside the City 132
Total Water Customers 19,844
Wastewater Residential (Inside the City) 23,421
Wastewater Residential (Outside the City) 56
Wastewater Commercial 2,821
Total Wastewater Customers 26,298
* For informational purposes only — not intended for official or legal purposes.
2014 Adopted Budget • Appendices — 27
28 — Appendices • 2014 Adopted Budget