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HomeMy WebLinkAbout2014-024 2014 Budget Amendment and Appropriations ORDINANCE NO. 2014 -024 AN ORDINANCE amending the 2014 budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2014 for purposes described in the attached Schedule. WHEREAS, the various funds indicated on the attached Schedule 1 contain Unappropriated Fund Balances available for appropriation and expenditures during 2014 in various amounts and for the purposes mentioned in the attached Schedule, and WHEREAS, at the time of the adoption of the 2014 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided, now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1: Appropriations are hereby made, for expenditure during 2014, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule attached hereto and incorporated herein. Section 2: This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 21 day of October, 2014. 6 % (2 MICAH CAWY, MAYOR ATTEST: _ 1 . CLE ° Yr, '. , • • 1 First Reading: October 7, 2014 'r ' '' J • Publication Date: October 24, 2014 Effective Date: October 24, 2014 IF 4111 BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 5.I. For Meeting of: October 21, 2014 ITEM TITLE: Second reading of an Ordinance amending the 2014 budget and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2014 SUBMITTED BY: Cindy Epperson, Director of Finance & Budget SUMMARY EXPLANATION: During the development of the 2015 preliminary budget, which requires analysis of 2014 budget trends and estimates, staff noted several instances where additional appropriation is warranted so funds remain within budget at the end of 2014. There is additional revenue to fully cover the general fund additional costs. In all of the other funds, except for Parks and Recreation, that is also the case. The Parks and Recreation appropriation has a net effect of $31,100 which leaves an adequate fund balance. We are asking for appropriation for the following purposes: General Fund Indigent Defense $95,000 General Fund City Clerk - Temporary Salaries $20,000 General Fund City Hall Maintenance - Overtime $15,000 General Fund Economic Development Activities $25,000 General Fund Police Succession Plan Retirements $249,000 General Fund Fire — Overtime & Battalion Chief $190,720 Retirements General Fund Local Match - Yakima Redevelopment Area $500,000 (YRDA) LIFT project Parks & Recreation Fund Operational expenses for extended pool $35,000 hours Parks & Recreation Fund Additional concession purchases — Kiwanis $10,000 Park Parks & Recreation Fund Additional water costs $92,600 Streets & Traffic Eng Fund Equipment Maintenance and Operations $35,000 Central Business District Professional Services — Downtown Business $40,000 Fund Incubator Refuse Fund Recycling Pilot Program $112,500 Refuse Fund Additional Costs — Annexation Area $75,000 Transit Capital Fund Interlocal expense — Firing Center Park & $240,000 Ride Parking Lot Expansion The attached appropriation adds these items to the 2014 budget, which increases the total City expenditure budget by $1,741,320, while the revenue budget is increasing by $1,710,220, with a net use of reserves Citywide of only $31,100 in the Parks & Recreation Fund. The attached narrative describes each program in detail and looks specifically at how each initiative is being funded. Resolution: Ordinance: X Other (Specify): Schedule I Contract: Contract Term: Start Date: End Date: Item Budgeted: NA Amount: Funding Source /Fiscal Impact: Strategic Priority: Public Trust and Accountability Insurance Required? No Mail to: Phone: APPROVED FOR SUBMITTAL: City Manager RECOMMENDATION: Pass Ordinance after second reading at the October 21, 2014 meeting. ATTACHMENTS: Description Upload Date Type ❑ Supplemental Narrative for 10/7/14 Appropriation 10/1/2014 Cover Memo ❑ 10/7/14 Appropriation Ordinance 10/1/2014 Ordinance ❑ Oct 14Approp Ord Schedule 10/1/2014 Ordinance Supplemental Narrative for October 7, 2014 Appropriation Ordinance • 000 - General Fund No net use of reserves o Indigent Defense $95,000 Implementation of the Supreme Court ruling to reduce the case loads for Indigent Defenders was postponed until 2015, but both the outside contract and the Legal Prosecuting unit are staffing up in the last quarter of 2014 to be ready when the rule is in place. o City Clerk- Temporary Salaries $20,000 To address the increase in Public Disclosure Requests (PDR), the City Clerk's office is hiring temporary employees to stay in compliance with PDR rules and regulations. o City Hall Maintenance - Overtime $15,000 Council approved the recent remodeling of City Hall in the 2014 budget to be funded by Real Estate Excise Tax 1. What we didn't budget is the staff involvement to prepare for and oversee the contractors, which is requiring staff overtime. o Economic Development Activities $25,000 In its second year, the number of events sponsored by the City has grown. These activities are also seeing a growth in concession revenue that totally offsets this budget amendment. o Police- Succession Plan Retirements $249,000 Council approved the Police succession plan in the fall of 2013. It was anticipated at the time that vacancies would offset the expense, but there is enough pressure on the total Police budget, that this extraordinary expense could not be absorbed. o Fire- Overtime & Battalion Chief retirement $190,720 Fire has experienced position vacancies in the first half of the year. In many areas, vacancies result in total savings, but in the case of Fire, vacancies cause additional overtime for shift coverage. Additionally, a long -term employee with maximum leave accruals retired. The savings from the position vacancies are not enough to make up for the additional overtime and the retirement cashout. The City was awarded a SAFER grant that is paying for three firefighters hired mid -year. The grant award is being added to General Fund Revenue and covers about 2/3s of this budget increase. o Transfer to Yakima Redevelopment Area (YRDA) Fund $500,000 The original 2014 budget contemplated a donation of right -of -way for the road projects to meet the $1 million match requirement for the Cascade Mill Site redevelopment projects. A donation is not likely in 2014, so we needed to look at other options. The County is anticipating paying about $0.5m for engineering design work on the East -West Corridor that is in the LIFT area, which would leave about $0.5m for the City to match. General Fund revenues are coming in stronger than anticipated, and General Fund is in the position to make this contribution of $500,000 for the YRDA improvements out of current revenues. TOTAL GENERAL FUND EXPENDITURE BUDGET INCREASE $1,094,720 General Fund Revenue o Additional Sales Tax $380,000 o Additional Electric Utility Tax — Rates and Usage $265,000 o Additional Outside Water Utility Tax — Rates and Usage $45,000 o Additional Natural Gas Utility Tax — Rates and Usage $250,000 o Additional Economic Development Concession Revenue $25,000 o SAFER Grant for newly hired Firefighters — 6 mos $129, 720 TOTAL GENERAL FUND REVENUE BUDGET INCREASE $1,094,720 • 131 -Parks and Recreation Fund Total net use of reserves $31,100 o Operational expenses for extended hours at the pools $35,000 Higher demand for services resulted in both Lions and Franklin pool extending their operating hours. This expense is partially being offset by additional admissions /concession revenue. o Additional concession purchases - Kiwanis Park $10,000 The new fields at Kiwanis Park are generating additional costs - primarily in concession inventory. The sales more than offset this increased cost. o Additional water costs $92,600 The extremely hot weather this summer resulted in higher than budgeted water costs. o Purchase Arts Van $6,500 Allied Arts of Yakima Valley owns an arts van that they used in the parks for "hands -on" art projects for children in the community. Since Allied Arts is going out of business they offered to sell the van to the City for $5,500. Both the Parks and Recreation and YPAL have expressed an interest in using the van for programs. The amount of $6,500 is requested to supply both the initial purchase and operating costs (i.e. maintenance, fuel, art supplies, etc.). TOTAL PARKS & REC EXPENDITURE BUDGET INCREASE $144,100 Parks & Recreation Fund Revenue o Additional Property Tax $40,000 o Additional Utility Tax Transfer $48,000 o Additional Pool Admissions — Usage $10,000 o Additional Kiwanis Park Concessions Revenue — Usage $15,000 TOTAL PARKS & REC REVENUE BUDGET INCREASE $113,000 The Parks & Recreation Fund Balance is adequate for the $31,100 net use of reserves. • 141 - Streets & Traffic Engineering Fund - No net use of reserves o Equipment Maintenance and Operations $35,000 With implementation of the new Financial Management System, maintenance performed by Equipment Rental is being charged "real time" to the operating funds. The budget was set based on the prior year actual maintenance costs, and current maintenance costs are exceeding the budget. There is additional revenue to cover this additional cost. Streets and Traffic Engineering Fund Revenue o Additional Property Tax $15,000 o Additional Miscellaneous Revenue - Rebates, external services $20,000 TOTAL STREETS & TRAFFIC ENG. REVENUE BUDGET INCREASE $35,000 • 321 - Central Business District Capital Fund - No net use of reserves o Professional Services - Downtown Business Incubator $40,000 o Revenue -State Economic Development Grant $40,000 The City received a grant to study at the feasibility and possible implementation of a Downtown Business Incubator project. • 471 - Refuse Fund - No net use of reserves o Recycling Pilot Program $112,500 o Additional Costs - Annexation Area $75,000 $187,500 o Revenue -Dept of Ecology Recycling Grant $37,500 o Revenue - Increase in Automated Residential Service $150,000 $187,500 Council approved a recycling pilot program, which was conducted through the summer. This program required the purchase of additional carts and fuel, and the City received a grant to fund a consultant to prepare an evaluation of the pilot program and recommend a plan to go forward with a recycling program. The other event affecting this budget is adding an annexation area. Both revenues and expenses were conservatively estimated for this new service, and the Refuse Fund is experiencing additional revenue that is adequate to cover additional costs for both the annexation and the recycling pilot program. • 464- Transit Capital Fund — No net use of reserves o Interlocal expense- Firing Center Park & Ride Parking Lot Expansion $240,000 o Revenue - Washington State Dept of Transportation Grant $240,000 The City received a grant to improve and expand the Park & Ride Parking Lot at the entrance to the Firing Center right off Interstate 84. ORDINANCE NO. 2014 AN ORDINANCE amending the 2014 budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2014 for purposes described in the attached Schedule. WHEREAS, the various funds indicated on the attached Schedule 1 contain Unappropriated Fund Balances available for appropriation and expenditures during 2014 in various amounts and for the purposes mentioned in the attached Schedule, and WHEREAS, at the time of the adoption of the 2014 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided, now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1: Appropriations are hereby made, for expenditure during 2014, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule attached hereto and incorporated herein. Section 2: This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this day of , 2014. MICAH CAWLEY, MAYOR ATTEST: CITY CLERK First Reading: Publication Date: Effective Date: City of Yakima 2014 Appropriation Schedule SCHEDULE I Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOT. DESCRIPTION GENERAL FUND Indigent Defense 001 109.4100 50,000 $50,000 Professional Services- Indigent Defense contract Legal- Prosecution 001 152.1110 45,000 $45,000 Permanent Salaries- staffing for Indigent Defense rule change City Clerk 001 144.1120 20,000 $20,000 Temporary Salaries City Hall Maintenance 001 224.1200 15,000 $15,000 Overtime -City Hall remodel Economic Development 001 251.4100 25,000 $25,000 Professional Services- Economic Development activities Police 001 313.1300 55,000 Police Patrol- Succession plan retirements - Severance 001 313.1400 72,000 Police Patrol- Succession plan retirements -Leave accrual cashouts 001 319.1300 55,000 Police Admin- Succession plan retirement - Severance 001 319.1400 67,000 $249,000 Police Admin- Succession plan retirements -Leave accrual cashouts Fire 001 328.1400 65,000 Fire - Battalion Chief retirement -Leave accrual cashouts 001 322.1200 125,720 $190,720 Fire - Overtime for Shift coverage Transfer 001 601.0055 $500,000 $500,000 Transfer to Yakima Redevelopment Area Fund Total General Fund Expenditures $1,094,720 General Fund - Revenue 001 895.1301 $380,000 Sales Tax 001 895.1602 $265,000 Electric Utility Tax 001 895.1603 $45,000 Outside Water Utility Tax 001 895.1603 $250,000 Natural Gas Utility Tax 001 895.6227 $25,000 Economic Development Concessions 001 895.3113 $129,720 SAFER Grant for Firefighters -6 mos Total Revenues $1,094,720 Net Use of Fund Balance $0 cje 10/1/2014 Page 1 of 3 City of Yakima 2014 Appropriation Schedule SCHEDULE I Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOT. DESCRIPTION PARKS & RECREATION FUND 131 521.1120 $15,000 Temporary salaries- extended hours at Lions pool 131 523.3112 $10,000 Pool supplies- extended hours 131 523.4704 $10,000 Water- Swimming Pools 131 515.3400 $10,000 Items purchased for resale - Kiwanis Park 131 512.4704 $7,100 Water- Fisher Golf Course 131 541.4704 $85,500 Water -Parks Maintenance 131 543.0055 $6,500 Transfer to Equip Rental to purchase Arts Van Total Expenditures $144,100 Parks and Recreation - Revenue 131 895.1101 $40,000 Property tax greater than estimate 131 895.0050 $48,000 Utility tax transfer from General Fund 131 895.4714 $10,000 Franklin Pool admission 131 895.6228 $15,000 Kiwanis Park Concessions Total Revenues $113,000 Net Use of Fund Balance $31,100 STREETS & TRAFFIC ENG. FUND 141 413.4892 $35,000 Equipment Repair -Parts Total Expenditures $35,000 Streets - Revenue 141 895.1101 $15,000 Property tax greater than estimate 141 895.6919 $20,000 Misc Revenue - Rebates, external services Total Revenues $35,000 Net Use of Fund Balance $0 CENTRAL BUSINESS DISTRICT FUND 321 258.4100 $40,000 Professional Service- Downtown Business Incubator Total Expenditures $40,000 CBD- Revenue 321 895.3770 $40,000 Grant for Downtown Business Incubator Total Revenues $40,000 Net Use of Fund Balance $0 cje 10/1/2014 Page 2 of 3 City of Yakima 2014 Appropriation Schedule SCHEDULE I Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOT. DESCRIPTION REFUSE FUND 471 471.3112 $50,000 Operating Supplies - Recycle Pilot Program 471 471.3200 $25,000 Fuel - Recycle Pilot Program and annexation area 471 478.4100 $37,500 Prof. Services- Recycling Evaluation 471 477.4453 $25,000 State Excise Tax 471 472.4706 $50,000 Yakima County Landfill - (Annexation area) Total Expenditures $187,500 Refuse - Revenue 471 895.3445 $37,500 Dept of Ecology Grant - Recycling 471 895.4339 $150,000 Automated Residential Service Total Revenues $187,500 Net Use of Fund Balance $0 YAKIMA REDEVELOPMENT AREA Yakima Redevelopment Area - Revenue 323 895.0050 $500,000 Transfer from General Fund to match LIFT expenses Total Revenues $500,000 Net Use of Fund Balance $0 Not applicable -- projects are already budgeted TRANSIT CAPITAL FUND 464 451.5210 $240,000 Interlocal expense- Firing Center Park & Ride Parking Lot Total Expenditures $240,000 Transit Capital- Revenue 464 895.3458 $240,000 Grant Award Total Revenues $240,000 Net Use of Fund Balance $0 cje 10/1/2014 Page 3 of 3