HomeMy WebLinkAbout2021-043 Ordinance adopting the 2022 Budget for the City of YakimaORDINANCE NO. 2021-043
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2022;
and making appropriations for estimated expenditures.
WHEREAS, Article II, Section 9 of the City Charter requires the City Manager to have
prepared and submitted to the City Council a tentative budget for the fiscal year, required by
October 1 prior to the beginning of the City fiscal year (RCW 35.33.051, 35.33.055); and
WHEREAS, on or before the 1st day of October, 2021, a Preliminary Budget Summary
for the City of Yakima for the year 2022 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, notice was posted and published for public hearings held on November 1,
2021 and on November 16, 2021. The City Council held its formal public hearing on the budget
all in accordance with applicable laws; and
WHEREAS, subsequent to its formal public hearing, the City Council had the opportunity
to make adjustments and changes to the budget as the Council deemed necessary or proper and
determined the allowance in each item, department, classification and fund, all as set forth in the
final budget document attached hereto, all in accordance with applicable laws; now, therefore
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The budget for the City of Yakima, Washington, for the year 2022 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of Yakima,
Annual Budget - 2022," which is attached hereto as Schedule A and incorporated by reference
herein. There is hereby appropriated for expenditure during the year 2022 the aggregate amounts
listed on the attached Schedule A for each separate fund of the City. Pursuant to Article II, Section
9 of the City Charter, the City Manager shall prepare and submit to the Council a tentative budget
for the fiscal year. Once the Council adopts the annual budget, the Council authorizes the City
Manager to adjust appropriations within individual funds at his/her discretion.
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, 2022, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed anda
-9
Jodi Stephens, Acting ity Clerk
Publication Date: December 10,2021
Effective Date: January 1, 2022
7 • daypf December, 2021.
icia Byers, M - or
4
SUMMARY OF APPROPRIATIONS
Fund/Description
City of Yakima
Annual Budget - 2022
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2022
Est Beg
Fund
Balance
2022
Projected
Revenues
001 General Fund
003 General Fund - Criminal Justice
612 General Fund - Fire Relief & Pension
123 Economic Development
124 Community Development
125 Community Relations
131 Parks & Recreation
136 Clean City Fund
141 Streets & Traffic
142 Arterial Street
144 Cemetery
150 Emergency Services
151 Public Safety Communications
152 Police Grants
153 Public Safety Comm - Crim Just 0.3%
154 Public Safety Comm - Dispatch
161 Downtown Yakima Impr District
162 Trolley
163 Front St Business Improvement Area
170 Tourist Promotion (Conn Ctr)
171 Capitol Theatre
172 PFD Rev - Convention Center
173 Tourist Promotion Area
174 PFD Rev - Capitol Theatre
180 ARPA Fiscal Recovery Fund
272 PFD Debt Service
281 Misc LTGO Bonds
303 Law & Justice Capital 0.3%
321 C.S.D. Capital Improvement
322 Capitol Theatre Construction
323 Yakima Revenue Development Area
331 Parks & Recreation Capital
332 Fire Capital
333 Law & Justice Capital
$ 11,742,691
853,049
1,545,989
53,014
3,310,094
830,284
913,962
17,251
1,133,950
1,651,933
139,817
111,889
247,894
931,531
331,060
342,398
79,309
40,913
4,278
356,490
30,198
1,154,216
46,881
539,713
4,188,076
158,154
17,239
481,675
51,959
73,024
89,280
269,803
370,445
693,377
$ 65,454,048
2,972,000
1,043,329
1,641,453
675,252
5,565,769
820,430
6,478,808
5,978,710
362,500
1,620,404
2,554,697
328,105
215,000
2,026,929
185,750
11,275
3,700
2,109,875
407,211
1,110,000
1,175,400
1,019,750
13,000,000
1,401,788
3,216,822
120,000
60,000
9,400,000
766,049
138,000
254,444
2022
Budget
Approp.
$ 65,934,703
2,982,205
1,034,252
2022
Est End Inc in
Fund (Dec in) % of
Balance Reserves Budget
$ 11,262,036 $ (480,655) 22.5 %
842,844 (10,205) 1.0 %
1,555,066 9,077 0.4 %
53,014 - %
1,630,269 3,321,278 11,184 0.6 %
791,329 714,207 (116,077) 0.3 %
6,240,392 239,339 (674,623) 2.1 %
818,662 19,019 1,768 0.3 %
6,518,584 1,094,174 (39,776) 2.2 %
5,791,345 1,839,298 187,365 2.0 %
364,894 137,423 (2,394) 0.1 %
1,593,182 139,111 27,222 0.5 %
2,605,919 196,672 (51,222) 0.9 %
390,170 869,466 (62,065) 0.1 %
215,711 330,349 (711) 0.1 %
2,099,575 269,752 (72,646) 0.7 %
184,300 80,759 1,450 0.1 %
9,400 42,788 1,875 - %
3,700 4,278 - %
2,045,236 421,129 64,639 0.7 %
437,038 371 (29,827) 0.1 %
1,216,121 1,048,095 (106,121) 0.4 %
1,181,373 40,908 (5,973) 0.4 %
683,391 876,072 336,359 0.2 %
2,561,507 14,626,569 10,438,493 0.9 %
1,402,046 157,896 (258) 0.5 %
3,216,822 17,239 1.1 %
120,000 481,675 - %
51,959 - %
133,024 60,000 - %
6,724,249 2,765,031 2,675,751 2.3 %
860,782 175,070 (94,733) 0.3 %
80,000 428,445 58,000 - %
654,194 293,627 (399,750) 0.2 %
City of Yakima 12022 Proposed Budget -1
5
2022 2022
Est Beg 2022 2022 Est End Inc in
Fund Projected Budget Fund (Dec in) % of
Fund/Description Balance Revenues Approp. Balance Reserves Budget
342 REET 1 3,033,495 1,676,448 4,645,933 64,010 (2,969,485) 1.6 %
343 REET 2 1,305,700 1,592,000 2,225,419 672,281 (633,419) 0.8 %
344 Streets Capital 2,508,890 14,257,522 8,189,665 8,576,747 6,067,857 2.8 %
370 Convention Center Cap Impr 950,504 269,114 493,764 725,854 (224,650) 0.2 %
392 Cumulative Reserve - Capital Impr 232,195 232,195 - %
421 Airport Operating 1,297,633 2,142,961 2,096,349 1,344,245 46,612 0.7 %
422 Airport FAA 183,187 3,755,500 3,380,500 558,187 375,000 1.2 %
441 Stormwater Operating 1,457,286 4,064,410 4,880,079 641,617 (815,669) 1.7 %
442 Stormwater Capital 3,115,475 2,067,000 4,074,874 1,107,601 (2,007,874) 1.4 %
462 Transit Operating 7,255,678 13,882,245 13,471,975 7,665,948 410,270 4.6 %
464 Transit Capital 8,073,363 4,050,650 3,311,394 8,812,619 739,256 1.1 %
471 Refuse 2,683,292 8,999,200 8,896,291 2,786,201 102,909 3.0 %
472 Wastewater Capital - Facilities 4,892,180 1,000,000 2,500,000 3,392,180 (1,500,000) 0.9 %
473 Wastewater Operating 10,075,577 24,384,398 29,724,912 4,735,063 (5,340,514) 10.1 %
474 Water Operating 5,425,516 11,825,000 13,266,421 3,984,095 (1,441,421) 4.5 %
475 Irrigation Operating 1,398,488 2,047,700 2,355,997 1,090,191 (308,297) 0.8 %
476 Wastewater Capital - Construction 2,612,569 7,967,000 9,743,883 835,686 (1,776,883) 3.3 %
477 Water Capital 3,142,343 3,562,000 5,601,885 1,102,458 (2,039,885) 1.9 %
478 Wastewater Capital - Projects 5,495,521 1,000,000 4,116,282 2,379,239 (3,116,282) 1.4 %
479 Irrigation Capital 4,672,098 12,137,391 16,678,407 131,082 (4,541,016) 5.7 %
488 2008 Wastewater Bond 12,485 382,400 382,400 12,485 0.1 %
491 2004 Irrigation Bond 27,914 272,150 272,150 27,914 0.1 %
493 2003 Wastewater Bond 1,599,415 1,162,800 1,162,800 1,599,415 0.4 %
512 Unemployment Comp 344,059 241,333 213,820 371,572 27,513 0.1 %
513 Employee Health Benefit Reserve 4,112,910 15,380,915 14,464,914 5,028,911 916,001 4.9 %
514 Workers' Compensation Reserve 730,508 2,002,983 2,189,446 544,045 (186,463) 0.7 %
515 Risk Management Reserve 3,555,419 5,826,575 5,554,763 3,827,231 271,812 1.9 %
516 Wellness/EAP 117,490 75,000 66,900 125,590 8,100 - %
551 Equipment Rental/Reserves (552) 1,787,243 5,696,295 4,215,139 3,268,399 1,481,156 1.4 %
555 Environmental 362,325 422,250 498,294 286,281 (76,044) 0.2 %
560 Public Works Administration 381,118 1,405,343 1,459,772 326,689 (54,429) 0.5 %
581 Utility Services 5,398 2,479,066 2,479,066 5,398 0.8 %
632 YakCorps 1 (16,781) 652,267 652,267 (16,781) 0.2 %
633 Custodial Fund 2 - %
710 Cemetery Trust 717,668 12,000 12,000 717,668 - %
$116,349,997 $288,809,414 $293,669,112 $111,490,299 $ (4,859,698) 100.0 %
Total Budget
$405,159,411 $405,159,411
1 The negative ending fund balance in Fund 632 is a result of an accounting change required by Governmental Accounting Standards Board
(GASB). A journal entry is necessary to reflect the adjusted beginning and ending fund balance.
2 The Custodial Fund (633), was approved by City Council on November 16, 2021 to account for the resources that are held by the City of Yakima
in a purely custodial capacity. This fund will allow for separate accountability of fiduciary custodial transactions as required by Governmental
Accounting Standards Board (GASB) Statement 84. Items required to be in this fund will be moved by journal entry at the end of the year, and
will not affect revenue or appropriation totals.
2 - City of Yakima / 2022 Proposed Budget
1
ITEM TITLE:
SUBMITTED BY:
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEM ENT
Item No. 4.L.
For Meeting of: December 7, 2021
Ordinance adopting the 2022 Budget for the City of Yakima
Bob Harrison, City Manager
Jennifer Ferrer -Santa Ines, Director of Finance and Budget
SUMMARY EXPLANATION:
An Ordinance to adopt the final 2022 Budget for the City of Yakima is attached with support
information. The 2022 Budget appropriation is attached to the Ordinance as Schedule A.
The initial 2022 Budget was proposed by staff and presented at a series of public Study
Sessions on October 5, 7, 12 and 14. Budget Hearings were held on November 1 and 16. The
City is required by state statute to adopt a budget prior to the end of the preceding year.
ITEM BUDGETED: Yes
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
Pass Ordinance.
ATTACHMENTS:
Description Upload Date Type
ID Ordinance 11/23/2021 Ordinance
0 Cover Memo 11/23/2021 Cover Memo
d Ordinance Schedule A 11/23/2021 Backup Material
❑ 2022 Revised Preliminary Budget 11/23/2021 Executive Summary