HomeMy WebLinkAbout05/19/2009 00 Agenda and Packet ii David Edier, Mayor
f \ t. • Micah Cawley, Assistant Mayor
DUI ) , Yakima Maureen Adkison
; �� ® �+ Kathy Coffey
7 1 ,
,,f City Council Rick EnSe
f)R�tkATF K` y
F ' genda Rill Lover
I29 N. 2nd Street,Yakima,WA. 98901 Sonia Rodriguez
Phone: (509) 575 -6000 • Fax (509) 576 -6614 City Manager
Email: ccouncil @ci.yakima.wa.us • www.ci.yakima.wa.us Richard A. Zais, Jr.
Anyone wishing to address the Council, please fill out the form found on the tables and give it to the City Clerk
YAKIMA CITY COUNCIL
SPECIAL MEETING — STUDY SESSION
MAY 19, 2009
8 :00 -9 :30 A.M.
COUNCIL CHAMBERS — YAKIMA CITY HALL
1. Roll CaII
III City of Yakima's budgeting process
3. Audience comments (9:15 — 9:30 a.m.)
4. Adjournment to Executive Session at 5 :00 p.m. in the Council Chambers
to discuss Pending Litigation
•
•
Yakima
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u�ameMom�
City of Yakima Vision Statement: To create a culturally diverse, economically vibrant, safe, and strong Yakima community. 1 III I'
Adopted March 2008 1994
4110 MEMORANDUM
May 15, 2009
To: The Honorable Mayor and City Council
From: Dick Zais, City Manager
Rita DeBord, Finance Director
Cindy Epperson, Deputy Director of Accounting & Budgeting
Re: 2010 Budget Development Study Session on Yakima's Budget
Priorities
Background
As a result of discussions around developing /communicating the City's budget in
accordance with Council's Strategic Priorities, City Council invited Yakima
County Commissioner Mike Leita and Yakima County Budget Director Craig
Warner to present an overview of the County's budget development policies and
procedures at a Study Session held on March 31, 2009 (study session materials
attached). From that Study Session, Council called a Special Meeting -Study
Session for April 14, 2009; at which time Council approved changing to the
County's budget development process. Subsequent to that meeting, City
Finance Director Rita DeBord outlined issues that needed to be addressed in
order to implement the new budget directive.
Current Status
The City's budget staff then began to work on these items, and has
accomplished the following:
➢ Met with representatives of the State Auditor's Office to discuss the
methodology and practices of the budget. Although, the overall direction
was that much of the methodology is at management's discretion, they
stated that all filled full -time positions should be fully budgeted unless
there was an announced resignation, termination or retirement.
➢ Met with County Budget Director Craig Warner to discuss the practical
application of the County Budget policies. (A draft side -by side
comparison of the City and County budget development processes is
attached, as well as the City's 2009 Budget Guidelines issued by the
budget team and an excerpt from the 2009 Budget Forecast that explain
the 2009 budget development.) There were many similarities in the
111 budget development processes, and the differences generally existed
Cje Transmittal of 509 bud Study Session (3).doc Page 1 of 2
because of the different organizational /political structure of the two
entities.
➢ Started development of a chart (i.e. visual summary) of General
Government activities by designating existing City "service units" or cost
centers to each of the Council's Strategic Priorities. (A draft is attached.)
At this point, the chart is at the lowest level of program segregation that
exists in our current budget system, and is therefore basically another
way to view the total General Government budget. Any additional
breakdown of costs will require significant changes in the budget system.
It should be noted that staff has made assumptions in allocating service
units to strategic priorities — Council may wish to review /reorder this
allocation.
As City staff was developing the requested information, Council was also
reviewing the decision to adopt the County's budget policies and procedures. At
their May 5, 2009 meeting, Council rescinded that action, and requested this
Study Session on budget development.
Future Direction
Assuming Council may wish to proceed with a City of Yakima budget priorities
model, the budget staff is requesting Council direction on the following:
➢ Development of formal budget policies, methodologies and practices (refer
to the City /County Budget Comparison)
➢ Affirm and /or modify the allocation of service units within the Strategic
Priorities (refer to General Government Summary by Priority)
➢ Determine timing and at what level Council wishes to set budget priorities-
-
o Strategic Priority level, and/or
o Service Unit level within each Strategic Priority
Based on these decisions, it is anticipated that the budget staff would then
prepare a draft of the requested documents to be brought back for review by the
Council Budget Committee, and then forwarded to the full Council for
review /approval.
Attachments:
City /County Budget Comparison
General Government Summary by Department
General Government Summary by Strategic Priority
An excerpt from the City's 2009 Budget Forecast
2009 Budget Guidelines
Yakima County Budget Priorities (as presented at the March 31 Study Session)
Cje Transmittal of 509 bud Study Session (3).doc Page 2 of 2
City — County Budget Comparison
• Policies, Methodology & Practices
ok �, ¢ � *:, ,�:n t * ""fit '� �. - i ' .,� - �; s �` ,, k j �...
To ic k 2 9 Coi . .ener 'Fund _ .2 . lc- d 4 > 1 ,.
.., 1 SA a 7 ' ' * > i# - . tic 4 ; , P s r..: ,'' ' .- 'J.�? � +u . " ' �. ` ;. .‘ .�,«T; ", r�. pf:, _. •! . aa' _ '�`la::'
• Follow State Law - RCW 36.40 • Follow State Law - RCW 35.33
1) Legal Authority - • Required to use State Budgeting • Same
Budget Development Accounting Reporting Systems • Per State law and City Charter, City
(BARS) Manager prepares annual budget ,
• Per State law, County submits to Council for adoption,
Commissioner prepares, adopts administers budget adopted by
and administers County budget. Council.
2) Budget Development Seven stated Funding Priorities • Council Strategic Priorities (Council
Framework reviews /updates annually; 6 - 2009)
Four Written policies: • Budget Guidelines - Updated
• General Fund Reserve annually in July by City Manager
• Resource Allocation • Expenditure Guidelines:
• Expenditure (Contingency) (a) Maximum dependency on
• Flex Costs beginning cash balance, and
(b) Minimum reserve balance
ll ocation of Reserves to • County Commissioner's • General Guideline: 3.5 %, if needed
"Balance" Budget; establish level annually, as • City policy established by Council
needed over 20 yrs ago - maximum
• 2009 - Approximately 2 % allocation of reserves 5 %. City
Manager reduced to 3.5% in 2009.
• Ensure reserve policy is met and • Same (Budget monitored and
all available resources are adjusted during year to minimize or
allocated eliminate utilization of reserves.)
4) Year -End Reserves • Policy: Minimum of 12 %; County • Policy: Minimum of 7 %; (established
Commissioner's modify by Council over 20 yrs ago).
annually based on need; • 2009 adopted budget - 9% (2008
• 2009 budget - 11% ending balance - 10%)
5) Purpose / Use of Flex Cost Reserve and General • Same (General Fund Reserve and
Reserves Fund Reserve Contingency Fund)
Reserves utilized for volatile or • 1 -time costs considered in total
unpredictable expenditures; budget development / reserve
unanticipated costs, one -time allocation
III costs; matching for grant funds,
financial planning for future • Same: Available for fiscal distress
projects; cash flow; emergencies.
Page 1 of 5
Rd 5 -13 -09 Budget models - 2
City — County Budget Comparison
Policies, Methodology & Practices
is AY) 5'Y
� .
Resources . _ F . County'- aGeneral Fund, C>< General Eund „
;. _ - , ,. _ � � . : r _ 4WD
6) Position Budgeting
Filled 100% Same (recommended by State Auditor)
Vacant 100% (at lower step) Same
Un- announced mid -year 100% Same
vacancy
Announced vacancy / 100% Same
retirement
Cash outs Not budgeted - position left 100% (if known);
unfilled until financial impact is
offset
6 -12 mo vacancy All vacancies reviewed for Reviewed for replacement
replacement or deletion - If a deletion, and /or temporary freeze.
position is not budgeted, the If replaced - budget 100 %.
position is deleted.
Overtime Follow Labor contracts, FLSA - Same
•
historical review of use
Hiring Mechanism/Timeline Non Civil Service: 6 -8 wk Civil Service -16 wk (plus) typical
7) Non Personnel Expenses
Professional Services • Each dept sets budget $$ • Varies; City Manager sets based
Supplies • Commissioners set Non- on dept. needs. *
Travel/Training* Departmental budget levels (i.e.
COG, Clean Air, debt, etc.) *Note: travel and training budget
*Many professional has been frozen for many years.
certifications require
continuing education
8) Capital Outlay Minimum amount included in Same (Note: only about $0.5 M or
General Fund. (City & County approx. 1% of general fund total.)
departments the same except for
sheriff.)
Vehicles - replacement costs Vehicles - Police and Fire
included in Equipment Rental Replacement from Capital fund
Fund use charges - Includes Other vehicles - same as County
Sheriff, Assessor, WSU Extension, (i.e. Equipment Rental replacement
etc. charges for Streets, Codes, etc.)
Page 2 of 5
Rd 5 -13 -09 Budget models - 2
City — County Budget Comparison
• Policies, Methodology & Practices
u -e
SWIM "�":".. � Sys y= ' i +: ' , x 4 a�. < �^ .. .�c ��::' °d+. � m�,� ��w ,� ., p �� �, i � ti < � xz.
SW i ,by �" ' i a
Resources County Gene "raI Fund City General..Fund, , ,,
:4 � , � .� �a e� r'�'M.. .1��:` ��:�.�,. `..'. ..,, ','""a�._ „ x, �.rJ„���4� & �`�.�...�"iV � !",�c..x ����
9) Contingency Allows departments discretion to Contingency Fund: allocations to
resolve budgetary issues within Fund recommended by City
allocated resources. See Item 14) b) Manager & authorized by Council
below. annually.
10) Resource Allocations • Known impacts budgeted •Same
• Commissioners , at their • Fixed, mandated and contractual
discretion, allocate available costs (i.e.: Non - Discretionary
resources to seven priority expenditures) estimated by
categories: public safety; Budget staff - for consistency
Economic Development; Gov- across all operating funds (e.g.
ernmental Services; Health/ labor settlements, utility and
Human Services; Law/Justice; postal rate adjustments,
• Public Services and Quality of insurance and self insurance
Life). premiums, etc.).
• Then, Elected officials Then, Budget team analyzes total
(Department Heads) negotiate estimated revenues and
among themselves for their preliminary budgeted
individual department budgets - expenditures to determine if "out
within the total resources allocated of balance” condition exists, and -
by the Commissioners for each working with Dept. Heads -
Priority. Allows officials to resolve adjusts preliminary dept. budgets
bottle necks in system (ie Law & as needed, in accordance with
Justice System) Council's six Strategic Priorities.
12) Primary Revenues: Percentage of Total Gen.Fund Rev. Percentage of Total Gen.Fund Rev
Sales Tax 20% 32%
Property Tax 40% 24%
Utility Tax No utility taxes 17%
Page 3 of 5
Rd 5 -13 -09 Budget models - 2
City — County Budget Comparison
Policies, Methodology & Practices
•
` t. R`z i r i R Ls F m r s tit a
R esources :Coup eical Fun G i fy . —ener Eund * A t
13) Dedicated General fund • Identify and budget at time of • Same (dedicated City revenues
Revenues: budget preparation; mid- year include: grants, gambling taxes,
appropriations for new grant SRO reimbursement,
awards State/Federal Intergovernmental
Revenues)
• Expenditures funded by Criminal •Expenditures funded by Criminal
Justice Sales Tax budgeted in a Justice Sales Tax budgeted in
Special Revenue Fund separate account within each
applicable service unit
14) Budget Administration:
a) General Commissioners have responsibility City Manager has responsibility to
to administer budget. administer budget.
b) Day-to-day budget •General Fund Expenditure Policy: • Legal level of control is Fund.
Y Y g xP Y g
management •Each dept. may adjust • City Manager may transfer
expenditures for Salary/ appropriations within a fund
Benefits; Supplies; Other (typically reserved for major
Services /Charges, and changes): transfers between funds
Contingency / Capital require Council authorization.
Expenditures by +/- 5% at their • City Manager holds Dept . Heads
discretion. responsible to stay within their
•Contingency / Capital budget allocation.
expenditure category is •Department Directors must
established at 1% of the manage expenditure increases /
respective dept's. total decreases during year within
allocated resources (excluding allocated budget (e.g.: savings
grants, fixed and flex costs). from a vacancy could be used for
• Rollover of unused overtime, temp. services,
Contingency/ Capital recruitment costs, to cover
Expenditure funds is allowed, unexpected cost over -runs in
up to 5% of total dept. other areas, etc.)
allocated resources (same
exclusions as noted above.)
Page 4 of 5
Rd 5 -13 -09 Budget models - 2
•
City — County Budget Comparison
Policies, Methodology & Practices
14) Budget Administration:
c) Mid -year budget • When Mid -year adjustments are • When Mid -year adjustments are
reductions necessary, other elected officials necessary, City Manager provides
(Dept. Heads) responsible to each Dept. Head with budget
operate within resources reduction targets, based on
allocated by Commissioners. Council Strategic Priorities; (i.e.:
not "across the board"
reductions). Typical target
reductions range from 1% - 5 %. If
severe reductions are required,
council is engaged.
r
Page 5 of 5
Rd 5 -13 -09 Budget models - 2
•
City of Yakima - 2009 Budget
General Government Summary
by Department
City Manager
Public Works $3,852,576
6.3% Municipal Court
$10,452,376 $1,346,304
17.0% 2.2%
Finance
$9,850,458
16.1%
• Fire
$8,909,315
14.6%
CED
$4,367,306
7.1%
Police
$22,447,888
36.7%
Amended Budget $61,226,223
•
City of Yakima - 2009 Budget
General Government
Department and Service Unit Breakdown •
City Municipal Public
Finance CED Police Fire
Manager Court Works
, , , , 1 ,
City Criminal Justice State Hearings Criminal Justice
Auxiliary Americorps
Council Tax Examiner Examiner Tax
1 ,
1 1
1
1
City Municipal GREAT Parks
Finance Planning Suppression
Management Court Program Maintenance
1
1 1
1 ,
1 ,
City Clerk Police Pension Community
Probation Administration Investigation Investigation
Legislation (Exempt) Recreation
1
1
1
1 1 ,
City Clerk Criminal Justice Preventative
Licensing Training Fisher Golf
Records Tax Patrol
1
1
1
, , 1
Police Information Criminal Justice Support Svcs
Administration Aquatics
Recruiting Systems Tax Records
1
1
1
, ,
Dangerous Bldg Harmon
HR Personnel Copy Center Detention
Rep & Demo Center
1
1
1
1
Police & Fire Intergovern- Special
Civil Service mental Codes Operations Sports
1
1
,
1
Charter Animal Administration Parks
District Court
Civil Service Control / Contracts Administrate
1
1
1
, ,
Diversity Utility Services Subsidy /
Engineering Parking
Promotion (Exempt) Tahoma / Debt
Criminal Justice City Hall Streets
Tax Maintenance Cleaning
1
Prosecution
Pedestrian
& Bikeways
Legal
Traffic / Streets
Interfund
Purchasing Public Area
Lighting
Indigent Traffic Control
Defense
,
Traffic
Engineering
Traffic & Streets
Administration
Snow & Ice
Removal
Streets
Maintenan
,
Traffic &Streets
Interfund
•
City of Yakima - 2009 Budget
General Government Summary
by Priority
Exempt Other
Partnerships $5,011,701 $290,426
$80,220 8.2% 0.5%
Customer
0.1%
Service
$632,396
1.0%
Quality of Life
$4,923,058
8.1%
Economic
Development
$3,449,667
5.6%
Resource
Public Safety
Management $38,362,033
$8,474,722
62.7%
13.8%
Amended Budget $61,226,223
•
City of Yakima - 2009 Budget
Council and Community Strategic Priorities
General Government
Public Resource Economic Quality Customer Strategic
Safety Management Development of Life Service Partnerships Exempt Other
City City City City Public
Finance Finance Finance
Manager Manager Manager Manager Works
Municipal
Finance CED Finance Finance
Court
Public
Finance CED Police
Works
Public Public
CED
Works Works
Police
Fire
Public
Works
• • • .
City of Yakima - 2009 Budget
General Government Priorities
III 1. Maintain and Improve Public Health & Safety
Public Health and Safety FTE's General Government FTE's
$28,503,522 60.67% 2005A $46,982,432 2005A
_ $30,814,060 61.27% 2006A _ $50,293,055 2006A
$33,113,140 62.19% 2007A $53,247,496 2007A
$35,688,939 62.60% 2008A $57,007,432 2008A
$38,362,033 62.66% 2009B $61,226,223 2009B
CJ Tax / Police Recruiting FTE's
$2,554 0.01% 2005A
$10,936 0.04% 2006A
$11,340 0.03% 2007A
$7,100 0.02% 2008A
$7,500 0.02% 2009B
CJ Tax / Prosecution FTE's
$38,115 0.13% 2005A
$102,157 0.33% 2006A
0 $102,535 0.31% 2007A
$142,175 0.40% 2008A
$167,864 0.44% 2009B
Prosecution FTE's
$555,347 1.95% 2005A
$566,786 1.84% 2006A
$578,786 1.75% 2007A
$604,885 1.69% 2008A
$681,605 1.78% 2009B
Indigent Defense FTE's
$0 0.00% 2005A
$241,186 0.85% 2006A
$360,797 1.17% 2007A
$360,000 1.09% 2008A
$385,000 1.08% 2009B
CJ Tax / Municipal Court FTE's
$79,413 0.28% 2005A
$141,453 0.46% 2006A
• $121,971 0.37% 2007A
$172,743 0.48% 2008A
$252,821 0.66% 2009B
Health and Safety: Page 1 of 6
L
Municipal Court FTE's
$869,908 3.05% 2005A
$864,404 2.81% 2006A •
$950,707 2.87% 2007A
$1,029,385 2.88% 2008A
$1,068,483 2.79% 2009B
Probation FTE's
$410,693 1.44% 2005A
$50,451 0.16% 2006A
$48,233 0.15% 2007A
$24,177 0.07% 2008A
$25,000 0.07% 2009B
CJ Tax / Information System FTE's
$35,265 0.12% 2005A
$69,877 0.23% 2006A
$93,420 0.28% 2007A
$121,177 0.34% 2008A
$75,848 0.20% 2009B
Yakima Co Emergency Mgm FTE's
$40,813 0.14% 2005A
$42,244 0.14% 2006A 110
$54,721 0.17% 2007A
$57,212 0.16% 2008A
$59,937 0.16% 2009B
Clean Air Authority FTE's
$12,580 0.04% 2005A
$12,622 0.04% 2006A
$12,622 0.04% 2007A
$22,062 0.06% 2008A
$22,394 0.06% 2009B
Alcoholism Prevention FTE's
$18,255 0.06% 2005A
$17,569 0.06% 2006A
$19,606 0.06% 2007A
$19,418 0.05% 2008A
$20,790 0.05% 2009B
Citizens f /Safe Yakima Com FTE's
$0 0.00% 2005A
$0 0.00% 2006A •
$0 0.00% 2007A
$20,000 0.06% 2008A
$20,000 0.05% 2009B
Health and Safety: Page 2 of 6
CSC Blockwatch FTE's
$0 0.00% 2005A
• $0 0.00% 2006A
$0 0.00% 2007A
$0 0.00% 2008A
$60,000 0.16% 2009B
District Court FTE's
$32,141 0.11% 2005A
$24,122 0.08% 2006A
$10,645 0.03% 2007A
$3,216 0.01% 2008A
$1,800 0.00% 2009B
CJ Tax / Animal Control FTE's
$21,732 0.08% 2005A
$61,696 0.20% 2006A
$66,953 0.20% 2007A
$60,882 0.17% 2008A
$75,025 0.20% 2009B
Animal Control FTE's
$217,592 0.76% 2005A
$210,275 0.68% 2006A
$214,209 0.65% 2007A
$225,682 0.63% 2008A
$240,982 0.63% 2009B
Dangerous Bldg Rep & Dem FTE's
$29,084 0.10% 2005A
$58,470 0.19% 2006A
$25,878 0.08% 2007A
$22,560 0.06% 2008A
$25,000 0.07% 2009B
Codes Administration FTE's
$883,230 3.10% 2005A
$930,103 3.02% 2006A
$1,028,918 3.11% 2007A
$1,034,728 2.90% 2008A
$1,213,524 3.16% 2009B
CJ Tax / Police FTE's
$283,198 0.99% 2005A
• $1,030,588 3.34% 2006A
$1,133,947 3.42% 2007A
$1,235,395 3.46% 2008A
$1,290,413 3.36% 2009B
Health and Safety: Page 3 of 6
Police GREAT Program FTE's •
$0 0.00% 2005A
$74,909 0.24% 2006A
$223,640 0.68% 2007A
$170,843 0.48% 2008A
$103,875 0.27% 2009B
Police Investigation FTE's
$2,271,188 7.97% 2005A
$2,283,497 7.41% 2006A
$2,333,486 7.05% 2007A
$2,442,730 6.84% 2008A
$2,610,490 6.80% 2009B
Preventative Patrol FTE's
$8,109,633 28.45% 2005A
$8,741,752 28.37% 2006A
$7,319,199 22.10% 2007A
$8,205,509 22.99% 2008A
$9,059,926 23.62% 2009B
Police Support Sys / Records FTE's
$1,451,987 5.09% 2005A
$1,433,128 4.65% 2006A
$1,521,463 4.59% 2007A
$1,577,253 4.42% 2008A
$1,651,485 4.30% 2009B
Detention / Jail FTE's
$1,209,898 4.24% 2005A
$1,272,006 4.13% 2006A
$1,337,092 4.04% 2007A
$1,404,345 3.93% 2008A
$1,522,698 3.97% 2009B
Police Special Operations FTE's
$0 0.00% 2005A
$84,253 0.27% 2006A
$2,200,775 6.65% 2007A
$2,347,557 6.58% 2008A
$2,760,992 7.20% 2009B
Admin/Outside Jail Contract FTE's
$2,553,091 8.96% 2005A
$2,555,388 8.29% 2006A
$3,080,305 9.30% 2007A
$3,426,688 9.60% 2008A
$3,344,596 8.72% 2009B
Health and Safety: Page 4 of 6
Fire Auxiliary FTE's
$5,501 0.02% 2005A
• $6,135 0.02% 2006A
$7,754 0.02% 2007A
$11,266 0.03% 2008A
$10,900 0.03% 2009B
Fire Suppression FTE's
$6,395,962 22.44% 2005A
$6,605,052 21.44% 2006A
$6,802,461 20.54% 2007A
$7,281,867 20.40% 2008A
$7,713,985 20.11% 200913
Fire Investigation FTE's
$132,894 0.47% 2005A
$178,629 0.58% 2006A
$151,612 0.46% 2007A
$160,795 0.45% 2008A
$150,762 0.39% 2009B
Fire Training FTE's
0 $282,892 0.99% 2005A
$339,929 1.10% 2006A
$266,230 0.80% 2007A
$297,422 0.83% 2008A
$317,402 0.83% 2009B
Fire Administration FTE's
$511,538 1.79% 2005A
$546,678 1.77% 2006A
$713,316 2.15% 2007A
$685,034 1.92% 2008A
$716,266 1.87% 2009B
Public Area Lighting FTE's
$311,438 1.09% 2005A
$359,082 1.17% 2006A
$348,434 1.05% 2007A
$406,501 1.14% 2008A
$421,481 1.10% 2009B
Traffic Control FTE's
$988,079 3.47% 2005A
• $997,602 3.24% 2006A
$1,031,165 3.11% 2007A
$1,094,371 3.07% 2008A
$1,238,906 3.23% 2009B
Health and Safety: Page 5 of 6
Traffic Engineering FTE's -
$310,582 1.09% 2005A
$329,773 1.07% 2006A •
$333,781 1.01% 2007A
$348,172 0.98% 2008A
$421,547 1.10% 2009B
Traffic Administration FTE's
$168,415 0.59% 2005A
$176,835 0.57% 2006A
$197,551 0.60% 2007A
$202,292 0.57% 2008A
$206,997 0.54% 2009B
Snow & Ice Removal FTE's
$270,504 0.95% 2005A
$394,473 1.28% 2006A
$409,588 1.24% 2007A
$463,497 1.30% 2008A
$415,739 1.08% 2009B
0
III
Health and Safety: Page 6 of 6
City of Yakima - 2009 Budget
General Government Priorities
• 2. Efficiently Manage Pub Res & Ensure Fiscal Stability
Manage Resources FTE's General Government FTE's
$6,864,031 14.61% 2005A $46,982,432 2005A
$6,750,142 13.42% 2006A _ $50,293,055 2006A
$7,147,284 13.42% 2007A $53,247,496 2007A
$7,514,875 13.18% 2008A $57,007,432 2008A
$8,474,722 13.84% 2009B $61,226,223 2009B
City Council FTE's
$163,556 2.38% 2005A
$177,503 2.63% 2006A
$182,758 2.56% 2007A
$204,586 2.72% 2008A
$213,540 2.52% 2009B
City Management FTE's
$540,441 7.87% 2005A
$459,586 6.81% 2006A
• $450,429 6.30% 2007A
$483,312 6.43% 2008A
$521,307 6.15% 2009B
Human Resources FTE's
$192,754 2.81% 2005A
$162,050 2.40% 2006A
$149,891 2.10% 2007A
$147,225 2.06% 2008A
$175,554 2.34% 2009B
Police /Fire Civil Service FTE's
$120,778 1.76% 2005A
$123,740 1.83% 2006A
$127,719 1.79% 2007A
$136,681 1.82% 2008A
$150,849 1.78% 2009B
Charter Civil Service FTE's
$122,237 1.78% 2005A
$118,857 1.76% 2006A
• $121,179 1.70% 2007A
$139,128 1.85% 2008A
$159,137 1.88% 2009B
Resources and Stability: Page 1 of 3
Legal FTE's
$608,260 8.86% 2005A
$552,848 8.19% 2006A •
$626,955 8.77% 2007A
$552,586 7.35% 2008A
$610,326 7.20% 2009B
Purchasing FTE's
$205,918 3.00% 2005A
$218,162 3.23% 2006A
$234,303 3.28% 2007A
$258,089 3.43% 2008A
$329,881 3.89% 2009B
State Examiner FTE's
$96,772 1.41% 2005A
$90,968 1.35% 2006A
$95,467 1.34% 2007A
$96,297 1.28% 2008A
$103,000 1.22% 2009B
Finance FTE's
$1,080,240 15.74% 2005A
4110
$1,168,274 17.31% 2006A
$1,219,856 17.07% 2007A
$1,440,634 19.17% 2008A
$1,540,878 18.18% 2009B
Information Systems FTE's
$2,111,763 30.77% 2005A
$2,081,073 30.83% 2006A
$2,160,770 30.23% 2007A
$2,218,664 29.52% 2008A
$2,563,772 30.25% 2009B
Licensing FTE's
$186,028 2.71% 2005A
$201,091 2.98% 2006A
$194,173 2.72% 2007A
$202,786 2.70% 2008A
$229,324 2.71% 2009B
Engineering FTE's
$1,069,317 15.58% 2005A
$1,021,594 15.13% 2006A •
$1,029,928 14.41% 2007A
$1,034,701 13.77% 2008A
$1,199,716 14.16% 2009B
Resources and Stability: Page 2 of 3
• City Hall Maintenance FTE's
$311,658 4.54% 2005A
• $320,771 4.75% 2006A
$395,937 5.54% 2007A
$403,570 5.37% 2008A
$426,178 5.03% 2009B
Streets Administration FTE's
$54,309 0.79% 2005A
$53,625 0.79% 2006A
$157,919 2.21% 2007A
$196,616 2.62% 2008A
$251,260 2.96% 2009B
111
•
Resources and Stability: Page 3 of 3
•
City of Yakima - 2009 Budget
General Government Priorities
3. Promote Economic Development and Diversification
Economic Development FTE's General Government FTE's
$2,519,466 5.36% 2005A $46,982,432 2005A
$2,662,396 5.29% 2006A $50,293,055 2006A
$2,843,771 5.34% 2007A $53,247,496 2007A
$3,110,419 5.46% 2008A $57,007,432 2008A
$3,449,667 5.63% 2009B $61,226,223 2009B
YCDA FTE's
$19,913 0.79% 2005A
$19,913 0.75% 2006A
$19,913 0.70% 2007A
$20,000 0.64% 2008A
$30,000 0.87% 2009B
Chambers of Commerce FTE's
$5,900 0.23% 2005A
$11,800 0.44% 2006A
$11,800 0.41% 2007A
$11,800 0.38% 2008A
$11,800 0.34% 2009B
Black Rock FTE's
$0 0.00% 2005A
$0 0.00% 2006A
$0 0.00% 2007A
$12,000 0.39% 2008A
$10,000 0.29% 2009B
Debt Service CERB FTE's
$35,601 1.41% 2005A
$35,601 1.34% 2006A
$35,601 1.25% 2007A
$35,601 1.14% 2008A
$35,602 1.03% 2009B
Hearing Examiner FTE's
$47,092 1.87% 2005A
$46,905 1.76% 2006A
$60,155 2.12% 2007A
$65,193 2.10% 2008A •
$56,000 1.62% 2009B
Development and Diversification: Page 1 of 2
•
Comprehensive Planning FTE's
$478,329 18.99% 2005A
• $505,508 18.99% 2006A
$623,670 21.93% 2007A
$629,164 20.23% 2008A
$670,389 19.43% 2009B
Planning Administration FTE's
$40,243 1.60% 2005A
$63,481 2.38% 2006A
$67,835 2.39% 2007A
$76,174 2.45% 2008A
$231,168 6.70% 2009B
Parking Enforcement FTE's
$110,011 4.37% 2005A
$76,022 2.86% 2006A
$61,125 2.15% 2007A
$92,656 2.98% 2008A
$103,413 3.00% 2009B
Streets Maintenance FTE's
$1,782,377 70.74% 2005A
$1,903,166 71.48% 2006A
$1,963,672 69.05% 2007A
$2,167,831 69.70% 2008A
$2,301,295 66.71% 2009B
I •
Development and Diversification: Page 2 of 2
City of Yakima - 2009 Budget ,
General Government Priorities
4. Preserve and Enhance Yakima's Quality of Life
III
Quality of Life FTE's General Government FTE's
$4,071,282 8.67% 2005A $46,982,432 2005A
_ $4,318,284 8.59% 2006A $50,293,055 2006A
$4,531,602 8.51% 2007A $53,247,496 2007A
$4,887,099 8.57% 2008A $57,007,432 2008A
$4,936,058 8.06% 2009B $61,226,223 2009B
Diversity Promotion FTE's
$519 0.01% 2005A
$419 0.01% 2006A
$0 0.00% 2007A
$0 0.00% 2008A
$1,000 0.02% 2009B
Sunfair Parade FTE's
$1,000 0.02% 2005A
$1,000 0.02% 2006A
$1,000 0.02% 2007A
$1,000 0.02% 2008A Ill
$1,000 0.02% 2009B
Allied Arts FTE's
$5,333 0.13% 2005A
$5,333 0.12% 2006A
$5,333 0.12% 2007A
$5,333 0.11% 2008A
$5,333 0.11% 2009B
RSVP FTE's
$1,950 0.05% 2005A
$0 0.00% 2006A
$0 0.00% 2007A
$0 0.00% 2008A
$3,000 0.06% 2009B
Yakima Symphony FTE's
$0 0.00% 2005A
$0 0.00% 2006A
$0 0.00% 2007A
III
$0 0.00% 2008A
$10,000 0.20% 2009B
Quality of Life: Page 1 of 3
• Americorps FTE's
,
• $61 948 1.44% 0.64% 2006A 2005A
$133,448 2.94% 2007A
$150,696 3.08% 2008A
$170,235 3.45% 2009B
Parks Maintenance FTE's
$1,308,121 32.13% 2005A
$1,382,512 32.02% 2006A
$1,390,119 30.68% 2007A
$1,434,629 29.36% 2008A
$1,512,164 30.64% 2009B
Community Recreation FTE's
$35,760 0.88% 2005A
$86,802 2.01% 2006A
$18,080 0.40% 2007A
$64,910 1.33% 2008A
$75,413 1.53% 2009B
Fisher Golf Course FTE's
III $197,877 4.86% 2005A
$183,617 4.25% 2006A
$194,286 4.29% 2007A
$209,586 4.29% 2008A
$234,181 4.74% 2009B
Aquatics FTE's
$622,650 15.29% 2005A
_ $544,520 12.61% 2006A
$496,696 10.96% 2007A
$553,739 11.33% 2008A
$556,720 11.28% 2009B
Harmon Center FTE's
$432,542 10.62% 2005A
$467,143 10.82% 2006A
$638,827 14.10% 2007A
$654,775 13.40% 2008A
$700,004 14.18% 2009B
Sports FTE's
$356,734 8.76% 2005A
0 $375,532 8.70% 2006A
$381,791 8.43% 2007A
$333,728 6.83% 2008A
$389,553 7.89% 2009B
Quality of Life: Page 2 of 3
Parks Administration FTE's
$441,217 10.84% 2005A
$460,679 10.67% 2006A
II
$567,568 12.52% 2007A
$661,332 13.53% 2008A
$592,774 12.01% 2009B
Parks Miscellaneous FTE's
$256,000 6.29% 2005A
$293,962 6.81% 2006A
$242,381 5.35% 2007A
$210,865 4.31% 2008A
$146,500 2.97% 2009B
Street Cleaning FTE's
$270,033 6.63% 2005A
$301,055 6.97% 2006A
$285,687 6.30% 2007A
$396,403 8.11% 2008A
$347,085 7.03% 2009B
Pedestrian & Bikeways FTE's
$115,598 2.84% 2005A
III
$153,742 3.56% 2006A
$176,386 3.89% 2007A
$210,103 4.30% 2008A
$191,096 3.87% 2009B
III
Quality of Life: Page 3 of 3
City of Yakima - 2009 Budget
General Government Priorities
III 5. Provide Responsive Cust Svc & Effective Comm
Customer Service - Comm FTE's General Government FTE's
$440,189 0.94% 2005A $46,982,432 2005A
_ $813,137 1.62% 2006A $50,293,055 2006A
$535,138 1.01% 2007A $53,247,496 2007A
$611,925 1.07% 2008A $57,007,432 2008A
$632,396 1.03% 2009B $61,226,223 2009B
City Clerks - Legislation FTE's
$107,699 24.47% 2005A
$183,067 22.51% 2006A
$124,343 23.24% 2007A
$126,062 20.60% 2008A
$151,494 23.96% 2009B
City Clerk - Records FTE's
$170,974 38.84% 2005A
$432,070 53.14% 2006A
• $241,441 45.12% 2007A
$283,858 46.39% 2008A
$297,519 47.05% 2009B
Copy Center FTE's
$161,516 36.69% 2005A
$198,000 24.35% 2006A
$169,354 31.65% 2007A
$202,005 33.01% 2008A
$183,383 29.00% 2009B
III
Service and Communications: Page 1 of 1
City of Yakima - 2009 Budget
General Government Priorities
6. Build and Utilize Strategic Partnerships
Strategic Partnerships FTE's General Government FTE's
$38,532 0.08% 2005A $46,982,432 2005A
_ $78,225 0.16% 2006A $50,293,055 2006A
$123,827 0.23% 2007A — $53,247,496 2007A
$81,676 0.14% 2008A $57,007,432 2008A
$80,220 0.13% 2009B $61,226,223 2009B
Conf of Governments FTE's
$38,532 100.00% 2005A
$39,130 50.02% 2006A
$42,732 34.51% 2007A
$42,581 52.13% 2008A
$41,125 51.27% 2009B
Annexation Ramp Down FTE's
$0 0.00% 2005A
$39,095 49.98% 2006A
$81,095 65.49% 2007A
111
$39,095 47.87% 2008A
$39,095 48.73% 2009B
•
Strategic Partnerships: Page 1 of 1
City of Yakima - 2009 Budget
General Government Priorities
• 7. Exempt
Exempt FTE's General Government FTE's
$4,244,496 9.03% 2005A $46,982,432 2005A
$4,425,148 8.80% 2006A _ $50,293,055 2006A
$4,575,702 8.59% 2007A $53,247,496 2007A
$4,781,159 8.39% 2008A $57,007,432 2008A
$5,011,701 8.19% 2009B $61,226,223 2009B
Police Pension FTE's
$1,204,149 28.37% 2005A
$1,235,437 27.92% 2006A
$1,384,894 30.27% 2007A
$1,279,173 26.75% 2008A
$1,403,957 28.01% 2009B
Utility Services FTE's
$895,410 21.10% 2005A
$958,990 21.67% 2006A
$958,592 20.95% 2007A
$1,034,016 21.63% 2008A
$1,225,469 24.45% 2009B
SunDome Debt Service FTE's
$150,697 3.55% 2005A
$149,173 3.37% 2006A
$150,000 3.28% 2007A
$150,000 3.14% 2008A
$150,000 2.99% 2009B
Transfers (099) FTE's
$1,994,240 46.98% 2005A
$2,081,548 47.04% 2006A
$2,082,216 45.51% 2007A
$2,317,970 48.48% 2008A
$2,232,275 44.54% 2009B
Exempt: Page 1 of 1
•
City of Yakima - 2009 Budget
General Government Priorities
8. Other
III
Other FTE's General Government FTE's
$300,914 0.64% 2005A $46,982,432 2005A
_ $431,663 0.86% 2006A _ $50,293,055 2006A
$377,032 0.71% 2007A $53,247,496 2007A
$331,340 0.58% 2008A $57,007,432 2008A
$279,426 0.46% 2009B $61,226,223 2009B
Traffic Interfund FTE's
$53,731 17.86% 2005A
$47,534 11.01% 2006A
$59,844 15.87% 2007A
$62,283 18.80% 2008A
$68,484 24.51% 2009B
Streets Interfund FTE's
$247,183 82.14% 2005A
$384,129 88.99% 2006A
$317,188 84.13% 2007A
$269,057 81.20% 2008A
$210,942 75.49% 2009B
4 110
Other: Page 1 of 1
•
2009 BUDGET
III GENERAL GOVERNMENT BUDGET
The proposed 2009 General Government (taxpayer supported) budget includes the General
Fund, Parks Fund and the Streets and Traffic Fund. Over 60% of these tax - supported
1 budgets are spent on public safety services including Police, Fire, Courts and support to
these departments from the Information Systems, Finance, Legal, and Human Resources
divisions.
The proposed 2009 General Government budget reflects an increase of approximately
3.1% over the prior year despite significantly higher cost increases imposed on the budget
by known and anticipated increases in public safety and related criminal justice costs,
substantial private sector price increases for fuel, private utilities, health insurance,
construction materials, chemicals and the like, together with negotiated labor settlements
and State mandated retirement costs for employees.
CITY -WIDE BUDGET
The proposed 2009 total city -wide expenditure budget of $199.7 million is balanced within
existing resources and reflects a modest increase of 3.9% despite considerably higher
increases in costs of providing services to our citizens and the increased costs associated
with major capital projects, as outlined, above and as compared to the change in the
0 Consumer Price Index as noted below.
The September 2008 Consumer Price Index (CPI -W) for the Seattle- Tacoma - Bremerton
area was 6.2% - well above the increase in the City's 2009 budgeted expenditures. Cost
increases have outpaced the growth in existing operating revenues for several years;
this has necessitated close monitoring, continual "belt tightening" and a constant search
for efficiency improvements within all City depai linents. Staff has made every effort to
absorb cost increases within existing budgets to the greatest extent possible. This is an
on -going effort in all departments which becomes increasingly challenging each year as
departmental budgets are, and have been for some time, very lean.
While budgets have increased in absolute dollars, they have not kept up with the
increase in the related costs associated with providing existing critical and essential core
services. In 2006, the City Council became increasingly aware and concerned over this
situation and adopted a 2007 Policy Issue which authorized the formation of a Council
Budget Committee. Over the past two years, the Council Budget Committee has invested
considerable time in reviewing the City's General Government Budget and has recently
undertaken the difficult task of prioritizing the General Government services provided to
our citizens in a proactive effort to be prepared to adjust budgets, and the related services,
when /if this becomes necessary in order to ensure that the City continues to operate within
its means.
Ili
Introduction: Transmittal Memo • Section I — 3
NEW STRATEGIC PRIORITIES
Individual families and businesses within the City, the State and across the entire nation •
are currently facing significant financial pressures and no one knows how long the current
financial crisis may last. In these trying economic times, it is critical to have a common
Vision and defined Strategic Priorities in order to help ensure the City's limited resources
are applied to the highest priorities.
The entire City Council is vested in the effort to provide the highest priority services to our
citizens. As part of this effort, in March of this year, the City Council adopted revised and
updated Strategic Priorities for the City; as follows:
> Maintain and Improve Public Health and Safety,
> Promote Economic Development and Diversification,
> Build and Utilize Strategic Partnerships,
> Preserve and Enhance Yakima's Quality of Life,
> Efficiently Manage Public Resources and Ensure Fiscal Stability, and
> Provide Responsive Customer Service and Effective Communications.
The Council's Strategic Priorities form the foundation for the City's 2009 Budget. The City
Manager and Department Heads utilize these Strategic Priorities as guiding principles
upon which programs and services are developed, assessed and budgeted. The City's
budget is a critical tool utilized by Council and staff to continually move the City closer
to the Council's ultimate goal — or Vision - for the City: To create a culturally diverse,
economically vibrant, safe and strong Yakima community.
Strong fiscal disciplines and a steady hand to "steer our corporate ship" safely through
the rough financial waters is also critical in these unprecedented and distressing financial
times. The principal fiscal disciplines utilized by staff to instill the necessary monetary
discipline into the City's budget are City Management's initial budget guidelines, which
places limitations on the reliance on reserves, and the level of projected year -end cash
balances in the General Fund.
Staff has long utilized these measures when preparing the City's budget; however, due to
the severe financial crisis the nation is currently experiencing and the uncertainty as to how
much worse this situation may still become, or how long it may last, City Management
implemented new, even more conservative, guidelines this year. In the past, the guideline
for dependency on beginning cash balances (i.e.: reserves) in the General Government
budget was a maximum of 5 %; this has been lowered to 4% for the 2009 budget. The
minimum General Fund ending cash (reserve) balance guideline remains at not less than
7% of annual operating expenditures.
•
4 — Section I • Introduction: Transmittal Memo
The 2009 General Government budget contains no new taxes, no major service reductions,
III and no layoffs of City personnel. Staffing levels remain very constant throughout City
departments. There are no new FTE's (full time equivalents) in the General Government
funds and only two additional FTE's proposed in the 911 Dispatch Center and 3 FTE's
in the Utility Divisions — 2 in Storm Water and 1 in the Water Division. Although there
are many needs throughout the various departments of the City, there are significantly
fewer new Policy Issues in 2009 as compared to prior years as there simply is no funding
available to support additional programs, services or the related budget expenditures. 2009
Policy Issues largely focus on increasing efficiencies / effectiveness of existing resources
through technology improvements and re- organizations of existing staff. City departments
have absorbed many cost increases in an effort to reduce the pressure on the City's budget
and minimize impacts to citizens.
The City continues to receive a significant fiscal benefit from outside agencies, primarily
in the form of local, state and federal grants. The 2009 budget includes over $29 million in
operating and capital grants and an additional $3.5 million in state shared revenues and
$4.7 million in inter - governmental revenues from various contracts and services — for a total
of $37.6 million. This represents a major infusion of cash, jobs and other economic stimulus
to our community primarily from sources outside the City; however, this also represents
revenues that may not be sustainable in the future.
• Refer to the Supplemental Information Section for a complete list of the Grants and other
"external" revenues.
The following chart identifies how the 2009 General Government funds are allocated.
III
Introduction: Transmittal Memo • Section I — 5
•
2009 GENERAL GOVERNMENT BUDGET
2009 % of III
Forecast Dollars in Millions Total
Organizational Unit Budget 0 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 Budget
Police $22,607,681 37.1%
Fire 8,916,125 1 14.6%
Streets & Traffic Op. 6,045,680 9.9%
Parks 4,377,598 7.2%
Information Systems 2,482,128 1 4.1%
Transfers (I) 2,232,275 Q 3.7%
Code Administration 1,782,792 MI 2.9%
Financial Services 1,516,266 - •Personnel 2.5%
Legal 1,455,786 O Non- Personnel 2.4%
Police Pension* 1,387,957 Q 2.3%
Municipal Court* 1,386,829 MI 2.3%
Customer Services 1,248,127 gm 2.0%
Engineering 1,204,407 . 2.0%
Planning 898,184 • 1.5%
City Manager 518,756 1 0.9%
Human Resources 488,048 , 0.8%
All Other Streets •
Records 438,888 1
25.1% 9.9% Parks 0.7%
City Hall Maintenance 421,583 1 7 ' 2 % 0.7%
Indigent Defense 385,000 Q 0.6%
Intergovernmental* 348,039 Q 0.6%
Purchasing 257,362 1 0.4%
City Council 214,540 1 Police, Fire
& Courts (3) 0.4%
Sundome* 150,000 0 57.8% 0.2%
State Examiner* 103,000 1 0.2%
Hearings Examiner* 51,000 1 0.1%
Probation 25,000 1 0.0%
District Court* 1,800 0.0%
Total $60,944,851 100.0%
Fire Pension & Benefits (2) $1,619,203 n 2.7%
* Fixed, Mandated or Contractual Costs.
(1) Transfers represent General Fund dollars that are re- allocated or transferred to other funds for use by those funds.
These dollar amounts will be utilized by the other funds to pay for services, and thus become expenditures of those
funds. 2009 budget includes $880,000 transfer to Public Safety Communications for dispatch services and the balance
goes to other government funds (e.g: Parks and Recreation, Contingency, Debt Service, etc.)
(2) Fire Pension, although classified as an operating reserve fund, is included here because it is supported primarily with
General Government resources.
(3) 57.8% of General Government resources is spent on Public Safety, including police, fire, municipal and district courts, •
transfers to public safety communications and police pension.
6 - Section I • Introduction: Transmittal Memo
r
•
2008 VS. 2009 REVENUE AND EXPENDITURE OVERVIEW
•
REVENUES
A General Government — Total 2009 projected General Government revenue budget is
approximately $58.9 million or 3.2% greater than the 2008 year -end revenue estimate
of $57.1 million.
A Citywide — Total 2009 projected Citywide revenue is approximately $187.0 million or
14.2% greater than the 2008 year -end estimate of $163.7 million.
Refer to chart on the next page for more information.
EXPENDITURES
A General Government:
• 2008 Year -end expenditure estimate is approximately $57.7 million, or $1.4
million, below the amended budget of $59.1 million.
• 2009 proposed expenditure budget is approximately $60.9 million; 3.1% greater
than the 2008 amended budget of $59.1 million. The increase of approximately
III $1.8 million is primarily due to increases in negotiated labor costs, State
pension mandates, health care costs, utility costs, criminal justice costs, and the
annualized impacts of the staff increases mid -year 2008 for the Deputy Police
Chief.
A Citywide:
• 2008 Year -end expenditure estimate of $166.5 million is approximately 13.4%
less than the amended budget of $192.2 million. This savings is primarily due to
the administration of management's strict spending controls and the deferral of
some capital projects that will not be completed by year -end.
• 2009 proposed Citywide budget is approximately $199.7 million; 3.9% greater
than the 2008 amended budget of $192.2 million. The increase is mainly due to
capital projects, grant funding and inflationary pressures noted previously.
Note: The City, with the support of the labor unions, imposed a wage freeze ( "0" percent wage
adjustment) for all employees in 2007, which saved the City approximately $1.5 million in
labor costs the first year, and made a significant contribution to the City's ability to maintain
services and ensure a stable and balanced budget in 2007 and 2008. However, the negotiated
labor settlements for 2008 and 2009 reflect some "catch -up" provisions in wages for employees,
causing a larger percentage increase in 2009 than would otherwise have been experienced. The
average 2009 wage increase for all employees is 5.0 %; however, the 3 -year (2007, 2008 & 2009)
average wage increase for all employees is 3.7 %. This wage adjustment is 1.2% less than the
average increase in the Consumer Price Index (CPI) of 4.9% for each year of the 3 -year period.
Introduction: Transmittal Memo • Section I — 7
More information regarding the City's 2008 and 2009 revenue and expenditures is included
in the balance of this report. Refer to chart on the next page for more information on •
General Government revenues and expenditures. And Refer to Exhibit I for 2009 revenue
and expenditure information by fund.
PROJECTED ENDING CASH BALANCE / RESERVE
As previously stated, management's fiscal discipline over General Government operating
budgets includes conservative guidelines which restrict expenditures and helps ensure
minimum cash reserves are maintained.
Note: the City maintains Reserves to: meet potential revenue shortfalls, provide for
emergencies, meet cash flow needs, fund unbudgeted policy issues, and accommodate
unforeseen expenditures and other contingencies.
2009 REVENUE AND EXPENDITURE COMPARISON
2009 2009 2009 2009
2009 2009 EXPENDITURE ESTIMATED ESTIMATED ENDING BAL
PROJECTED PROPOSED AS % OF BEGINNING ENDING AS A % OF
REVENUE EXPENDITURES DIFFERENCE REVENUE BALANCE BALANCE EXP.
General $48,896,585 $50,521,573 ($1,624,988) 3.3% $5,933,646 $4,308,658 8.5%
Parks & Recreation 4,244,385 4,377,598 (133,213) 3.1% 432,950 299,737 6.8%
Street /Traffic Operations 5,764,810 6,045,680 (280,870) 4.9% 1,147,588 866,718 14.3% •
TOTAL GENERAL GOVERNMENT $58,905,780 $60,944,851 ($2,039,071) 3.5% $Z514,184 $5,475,113 9.0%
The 2009 proposed General Government Revenue and Expenditure budget, as illustrated in
the chart above:
Indicates that the budget is balanced utilizing approximately $2 million of the
estimated beginning fund balance; a dependency on beginning cash (reserves) of
3.5 %; and
➢ Projects the 2009 ending cash balance (reserves) to be approximately $5.5 million or
9.0% of the 2009 expenditures.
Both percentages are within the established new guidelines of a maximum of 4.0%
dependency on beginning cash, and a minimum year -end cash balance of 7.0% of annual
expenditures. These formulas were established to guide the budget development process
and to assist in managing and controlling expenditures throughout the year. These
formulas have proven to be very reliable and effective in maintaining the City's strong
fiscal position over the years.
Additionally, revenues and expenditures are estimated conservatively in developing the
budget, with the expectation that the actual revenues will be somewhat stronger and actual
411/
expenditures will be less than budgeted; i.e.: resulting in an effective balanced budget. By
budgeting in this manner, the City is positioned well to absorb unexpected expenses or drops
8 — Section I • Introduction: Transmittal Memo
in revenue should these conditions occur without catastrophic impacts to its financial position.
• Further, in six out of the past ten years, total revenues for both General Fund and for all General
Government Funds have exceeded total expenditures in these funds — even though the budget
was built based on the utilization of cash reserves. Only in four of the past ten years have
expenditures actually exceeded revenues. Below are two historical charts illustrating the
revenues and expenditures over the past ten years — Budgets vs. Actual results.
GENERAL GOVERNMENT - AS BUDGETED
(in thousands)
$60,000
$
$3
0,000 .
$20,000
$10,000 ■ ■ ■ - _I I. III II I $0
1 1 1 1 1 1 1 1 1 I
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
MN Budgeted Revenue Eli Budgeted Expenditures —+— Beginning Fund Balance
GENERAL GOVERNMENT - ACTUAL RESULTS
(in thousands)
$60,000
$50,000
$40,000
,
$30,000
$20,000
$10,000 NM u i i i j u iu iiiI Ig
III 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
MII Actual Revenue SIMI Actual Expenditure —*— Beginning Fund Balance
Introduction: Transmittal Memo • Section I — 9
The use of reserves to support the City's budget is a normal practice that consistently garners
effective results; however, it requires careful monitoring, discipline, and control to ensure that a •
prudent level of cash reserves is maintained. Nevertheless, as described in subsequent pages of
this section, General Government reserves are near minimum levels, and could be depleted by
the end of 2011 unless additional cost reductions and /or revenue enhancements are attained.
The Council Budget Committee continues to meet regularly to review General Government
budgets and services and to address the sustainability of these services for the future.
2009 BUDGET DEVELOPMENT
The following budget goals and guidelines formed the overall foundation and priorities for
the 2009 proposed budget:
D. Place primary focus on Council's six Strategic Priorities / areas of emphasis - Public
Health & Safety, Economic Development, Strategic Partnerships, Quality of Life,
Public Resources and Fiscal Stability, and Customer Service and Communications;
D Preserve minimum operating cash reserves and allocate necessary funds for non-
discretionary fixed, mandated and contractual costs.
D Submit a balanced spending plan for operating and capital budgets;
D Implement and maintain the strict budget spending constraints issued in April 2008 III
by the City Manager;
D Implement cost reductions and operational efficiencies wherever possible to
minimize costs to our citizens, offset potential revenue shortfalls and to maintain a
balanced budget.
D Incorporate the City's Six-Year Capital Facilities Plan for Utilities, Streets, Parks,
Public Safety, and Community and Economic Development projects.
City Management has maintained close supervision, discipline and control over City
spending during 2008 and in planning and preparing the 2009 budget.
THE REMAINDER OF THIS SECTION INCLUDES:
• Overview of the 2008 challenges and accomplishments and the 2009 Budget Focus
(relative to the six Council Strategic Priorities);
• A Three Year Outlook (projected revenues and expenditures); and
• 2009 Budget Highlights
III
,o_ Section I • Introduction: Transmittal Memo
• MEMORANDUM
July 10, 2008
TO: DEPARTMENT DIRECTORS AND DIVISION MANAGERS
FROM: DICK ZAIS, CITY MANAGER
RITA DEBORD, FINANCE DIRECTOR
CINDY EPPERSON, DEPUTY DIRECTOR OF ACCOUNTING & BUDGETING
SUBJECT: 2009 BUDGET GUIDELINES
This Budget Guidelines packet has been prepared to assist in the development of the 2009 budget.
The 2009 budget process will be very similar to that of previous years (refer to Section I for an
overview of the City's annual budget process)
BUDGET DEVELOPMENT INSTRUCTIONS
Section I: Overview of the City's Annual Budget Process
Section II: General Information
Section I11: Expenditures
Section IV: Revenues
Section V: Budget Narratives - Preliminary Budget Document
Attachment I: Sample of a Budget Narrative Submittal for Preliminary Budget
Attachment II: Blank Policy Issue Form
Attachment III: 2009 Preliminary Budget Calendar
Attachment IV: 2009 City Manager /Finance -- The Policy Issue /Detailed Budget Review.
This schedule has not yet been set, and will be provided upon completion.
Meetings will be scheduled from August 1 through 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 immediately to advise her of your schedule.
The Detailed Budget Worksheets for each division will be distributed after June payroll is posted
and most of the 2nd quarter charges are recorded - approximately July 20.
CURRENT ACTION ITEMS AND TIME LINES
Following are the tasks that need to be completed in the immediate future and the related time
lines. (Information and guidelines related to tasks required at later dates are also included in this
document to help prepare for the overall budget process.)
110 ➢ Budget Workshop - Annually, Cindy Epperson leads a workshop to explain the budget process
and to answer any questions regarding the preparation of the 2009 budget. Two meetings are
scheduled the morning of Wed. July ? ?? in the large Community and Economic Development
Budget Guidelines ❖ 1
conference room —the first at 8:30 a.m., and the second at 10:30 a.m. All department
directors, division managers and other employees involved in budget preparation are urged
to attend this meeting. This review will include guideline interpretation and overall budget
preparation.
➢ Monday July 28, 2008 - All Policy Issues anticipated for inclusion in the 2009 budget are due
to Finance Department in draft form.
Note:. Kathy Miles sent out a properly formatted sample policy issue form last year via
email. Please use this form, insert your information into the appropriate fields, and return
it to Kathy electronically. Contact Kathy if you need the form sent again. If a handwritten
document is preferred, please submit it one full week prior to the due date (Attachment A).
➢ Thursday, July 31, 2008 - All 2008 year -end estimates and proposed 2009 Preliminary budget
worksheets due to the Finance Department.
• 2008 Year - End Estimates - Identify on the budget worksheets (attached) the year-
end estimate of revenues and expenditures, based on the most current information
available and best judgment. Note: If one expenditure area is going over budget, it
will need to be adjust downward in another area (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.
• Proposed 2009 Preliminary Budget - Identify on the budget worksheets attached, the
proposed projected revenues and expenditures (operating and capital) for 2009 based on
the most current information available and the departments proposed operating plan.
Note: Submit your budget worksheets to Teresa Borgman in Finance (updated with your
year -end estimates and your 2009 budget requests).
Finance will be greatly assisted by ensuring that all information is submitted to the Finance
Department before the July 31st due date. This allows Finance adequate time to process the data
before budget meetings begin. If there are any questions after reading the enclosed information,
feel free to contact Cindy Epperson, Deputy Director of Accounting & Budgeting, at #576 -6644.
cc: City Council
2 ❖ Budget Guidelines
I. OVERVIEW OF THE CITY'S ANNUAL BUDGET PROCESS
� h City's annual budget There are several steps tot e C y s process:
g p
Step 1: Distribution Of Budget Guidelines And A Draft "Working Budget" Document — Distributed
to all Department Heads and Division Managers by the Finance Department. (This
working budget is updated by the respective Division Managers and Department
Directors to reflect year -end estimates and next years budget requests and submitted to
Finance along with draft Policy Issues, if any. See #3 below.)
Step 2: Review And Discussion Of The 2009 Draft Policy Issues —Department Directors meet as a
group.
Step 3: Year -End Estimate And Next Year's Proposed Revenue And Expenditure Budgets Submitted —
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 4: Administrative Budget Reviews — Department budget review meetings are held with the
City Manager, Finance department staff and the respective Department Directors and
Division Managers. 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: 2009 Budget Forecast is submitted to Council — The Finance Department prepares and
submits a Budget Forecast to Council utilizing, in part, the information submitted by
Department Heads and discussed at the Administrative Budget Review meeting, as
noted above. The Budget Forecast is typically discussed with Council at the last regular
Council meeting in October.
Step 7: 2009 Preliminary Budget is prepared and submitted to Council — The same format and process
as used in the past will be utilized again this year. Each department and division will
finalize their preliminary budget request and prepare the related budget narratives for
inclusion in the Preliminary Budget document. The Finance Department will review and
refine as needed, and prepare the full document for submission to Council. The Policy
Issue document and Preliminary Budget will be submitted to Council on November 6th.
Step 8: Council's Budget Review. — Department budget review meetings with Council will be held
during the November and December time frame.
Step 9: Public Budget Hearing — As required by law, will be held on or before the first Monday in
December of each year. (Generally held the last Council meeting in November.)
Step 10: Final Council Budget Review Meeting — Finance Department prepares and submits a
Budget Wrap -up Document to Council. Council votes on the Policy Issues and any
other issues, as necessary.
Step 11: Council Passes Ordinance — The ordinance approving the 2009 Budget in passed in
December.
Budget Guidelines •• 3
II. GENERAL INFORMATION
The initial budget worksheets provided to department heads and division managers (for their 411 updates regarding year -end estimates and 2009 proposed budget) are based on the 2008 adopted
budget, as adjusted for the following items:
SALARY AND WAGES ADJUSTMENTS
• The negotiated increases in base wages (with an estimate for 2008 unsettled contracts).
➢ 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 new budget system is extracting personnel related
information directly from payroll.
• 8% Medical Insurance increase, subject to further review.
• 4% Dental Insurance increase
• 5% Industrial Insurance increase
➢ 5% Insurance - Risk Management
4% Postage • ®,
> Utility Increases:
• 3% Natural Gas
• 6.5% Electricity
• 25% Fuel
• 5.5% Water
• 3.5% Wastewater
• 5% Refuse
• 3% Cellular phone
> Internal charges (first estimate):
• 4% City Service charge
• 4% Equipment Maintenance & Operation
POLICY ISSUE PROPOSALS
All proposals should be submitted using the Policy Issue form enclosed, (refer to Attachment II).
If further explanation beyond the two -page form is necessary, summarize the information on the
form (do not expand the form beyond the 2 pages) and provide additional information in a separate
attached, supplemental memorandum.
A draft of all Policy Issue proposals must be submitted to Finance by July 30th. The Policy Issues
need not be complete and in final form until September /October time frame.
4 • Budget Guidelines
III. EXPENDITURES
(General, Parks and Street Funds) hese instructions include
For General Government (Ge ) divisions
summary budget limitations.
2009 GENERAL GOVERNMENT
For Preliminary Budget development, the 2008 adopted budget is transferred over and becomes the
2009 budget; except as noted on the previous page.
If departments have needs that cannot be met within the above - described limitations, a policy issue
must be submitted. The initial reports will include actual expenditures through June 2008. Please
identify on this report the estimated year -end actual expenditures. Although it is early in the year,
it is important that these estimates be as accurate as possible, as they determine the calculation of
the 2009 beginning fund balance (which is then used, in part, to determine funds available for the
2009 budget expenditures).
ALL FUNDS: PERSONNEL. -- WAGE AND BENEFIT CONSIDERATIONS
➢ No additional staff (permanent, full -time, part -time or temporary) increases are to be
budgeted for 2009.
> No requests for new or additional staffing in all funds (permanent, full -time or part -time)
above 2008 authorized levels will be allowed, except for positions funded by new grants
• or reductions in other staffing expenses.
If personnel cost adjustments produce an increase in department /division total 2009 budget above
what revenues can support, expenditure reductions elsewhere must be implemented to balance the
2009 budget.
For 2009, expenditures for existing part -time or temporary staff are to be projected at 2008 actual
estimated levels or below.
All reclasses already approved by Civil Service should already be included in the 2009 budget.
Exclude reclasses requested but not yet approved, at this point in time. However, please inform
Finance of any pending reclasses.
2008 year -end estimates for staffing need to be analyzed and adjusted to take into account vacancies
or other staffing related changes.
2009 Proposed Personnel Budget: 2009 budget staffing costs noted on the budget worksheets are
generated from the staff percentage worksheet, and these system - generated accounts say "Staff."
Additionally, some staffing costs such as Overtime, Retirement Cashouts and Special Pay need to be
entered -- they do not come in from the staff percentage worksheet.
• 2009 Expenditures For Anticipated Employee Retirements And Cash -Outs — Should be budgeted in Object
#140. (Please adjust the 2009 budget to accurately estimate this expense, as it is one that cannot be
"automatically generated. ")
Budget Guidelines 4. 5
2009 Expenditures For State Retirement "Excess Compensation" Estimate — Should be budgeted in
Object #224. "Excess Compensation," as used in this section, includes any payment that was used •
in the calculation of the employee's retirement allowance by the State Retirement System, which is
in excess of 240 hours of unused annual leave. For planned 2009 retirements, contact the Finance
Department for assistance in calculating these costs.
2009 Overtime Expenditures — Should provide for the ongoing requirements of the Fair Labor
Standards Act. However, each department is to perform an overtime cost /impact analysis. The
objective is to identify avoidable costs and reduce overtime expenditures to below year -end
estimates. 2009 proposed expenditures are to be budgeted no greater than the 2008 budget or year-
end estimates, whichever is lower.
2009 City Expenditures For Medical And Dental Insurance — Should be estimated at the budgeted
amount for 2008 (i.e. disregard vacancies for medical and dental insurance estimates). Initially, the
2009 budget will include a 7% rate increase to cover medical inflation. New rates will be developed
later in August /September, and will consider our group history and any plan design changes
recommended by the Insurance Committee.
PROFESSIONAL SERVICES
Except for indigent defense and mandated or required professional service contracts, no funds
should be budgeted for any new professional services. Any proposed increase in professional
services should not be budgeted and will require explanatory narrative and a Policy Issue request.
OTHER OPERATING COSTS
Travel And Training Expenditures (Account #430) — are to be budgeted and justified on the basis of
critical needs.
➢ The 2009 travel budget should be no greater than the costs expected for 2008 year -end
estimates or the 2008 budget, whichever is lower.
➢ Each division is requested to identify by location and professional affiliation, planned out -of-
state travel for 2009.
➢ Make sure account #430 includes only room, meal, and general subsistence costs.
Registration fees are to be budgeted in Account 490.
Miscellaneous Operating Expenses — Refer to Section II, General Information, for a list of items that
have been increased to calculate your initial 2009 budget request. Any deviation from Budget
Guidelines for specific operating requirements of a department or division must be discussed at
the Administrative Budget. Review meetings and approved by the City Manager, and should be
described in the budget narrative portion of the Preliminary Budget document. Some internal
charges, such as Equipment Rental M &O are currently budgeted at the 2008 level, while some
have been estimated. As Finance further develops these charges, they will be entered into the
2009 budget.
Equipment Operation And Replacement Charges — For all departments, these are to be budgeted
as ongoing expenditures. The Fleet Manager will identify funding requirements for each •
department. 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
6 ❖ Budget Guidelines
•
exception of Fire and Transit. The procedures relating to the Equipment Rental Fund are set forth
• in the Municipal Code, Chapter 3.15.
No additions to fleet (as opposed to equipment replacement) are to be included in the 2009
proposed budget submitted on the budget worksheets. Any addition to fleet must be discussed
at the Department Administrative Budget Review meeting and approved by the City Manager,
will requires a transfer of funds from the Operating Fund to Equipment Rental to cover the initial
purchase, and must be budgeted in both funds.
Additions to fleet are normally policy issues. Therefore, operating departments must notify the
Equipment Rental Manager of potential Policy Issues that may affect the Equipment Rental budget.
If a department expects Equipment Rental to fabricate or provide services not included in the M &O
charges, these costs should be budgeted separately. If there are any questions regarding whether a
cost is included in the M &O charge, contact the Equipment Rental Manager.
Other 2009 Budget Items — Except for fixed, mandated, contractual, or uniform cost increases for
expenditures not addressed in these guidelines, should not exceed 2008 year -end estimates, or 2008
amended budget, whichever is lower.
CAPITAL OUTLAY
Capital outlays for 2009 are to be reduced 10% below the 2008 budget. Requests should include
sufficient justification for Council consideration as indicated in the budget submission format.
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 ")
NON- GENERAL GOVERNMENT DIVISIONS
All funds had the 2008 adopted budget carried forward into 2009. Other operating divisions should
follow the same guidelines as General Government, as detailed above. It is expected that the capital
funds would need to be adjusted for new projects. For capital projects budgeted in 2008, please
provide an estimate of costs expected to be completed by the end of 2008 -- the balance of the project
should be rebudgeted in 2009.
IV. REVENUES
The 2008 budgeted revenues have also been programmatically carried forward to the 2009 budget.
RATE ADJUSTMENTS
Departments considering increases in utility rates or fares should prepare a separate policy issue
supporting the rate adjustments.
TAX ADJUSTMENTS
The Finance Department will estimate tax receipts in light of current economic conditions and
changes in State law. This will include a review of the City tax on City -owned utilities.
Budget Guidelines ❖ 7
FEES
Where possible, all current fee - for - service programs should be budgeted on a 100% self- supporting
basis. If raises in fees are necessary to maintain this standard, include a comparison of existing
fees and costs together with proposed increases and an estimate of revenues generated to offset
anticipated expenditures. These changes should be presented in a Policy Issue.
GENERAL REVENUES
The Finance Department will make an estimate of general revenues that do not require
departmental input. They will also review department revenue estimates prior to final submittal.
V. BUDGET NARRATIVES - PRELIMINARY BUDGET DOCUMENT
The Department /Division budget narratives make up the largest portion of the Preliminary Budget
Document. The budget narrative format consists of six sections. They are:
1. Division Definition
2. Authorized Personnel
3. Performance Statistics
4. Explanatory Narrative
5. Capital Outlay
6. Major Policy Issues
The information required in each of these sections is described in the Budget Request Summary
11111
Format, Attachment I. (It is also recommended that Department Director and Division Managers
review last years Preliminary Budget document narratives.)
A copy of the previous year's budget narrative will be issued to each Division Manager and
Department Director by Finance later in the budget development process. This narrative should
then be used to assist in the development of the 2009 budget narrative. These "narrative drafts" (i.e.
last year's narratives and 2009 approved budget proposals) will be issued as soon as the numbers
are "frozen" for the Preliminary Budget, around the end of September. Narratives should then be
written to reflect the 2009 budget proposals, the 2008 year -end estimates and assumptions made by
departments based on the Budget Forecast printouts.
Each Department Director is responsible for the preparation and content of the budget narratives for
all divisions /funds under their scope of responsibility. It is critical that narratives be submitted on
time to ensure proper review and finalization by Finance and the City Manager. (Attachment III -
Budget Calendar.)
FUNCTIONAL ORGANIZATIONAL CHART
In addition to the budget narrative described above, each department is to provide a current (not
proposed) 2008 organizational chart, including statements outlining organizational responsibility.
➢ A restructured organizational chart, similar to the one used in the 2008 Preliminary Budget
document, will be distributed to Department Heads and should be used as a template for
preparing the organizational chart for the 2009 Preliminary Budget document (again; this 411
chart should reflect the 2008 organization.)
8 • Budget Guidelines
. ➢ The updated chart should reflect the organization as it currently exists in 2008. Remember
• that the number of employees shown on the organizational chart should equal the number
of employees listed in the "Authorized Personnel" section of your 2008 budget narrative as
"Permanent Budgeted Positions." If changes were made after the 2008 budget was adopted,
the personnel listing in the "2008 amended budget" column should be revised to reflect
those changes.
•
Budget Guidelines ❖ 9
ATTACHMENT d
CITY OF YAKIMA
(DEPARTMENT) 2008 BUDGET REQUEST SUMMARY
DIVISION DEFINITION
A short statement describing the function(s) of the division, including the division's Mission
Statement, if applicable. End your "Definition" with a listing of service units within the division.
AUTHORIZED PERSONNEL
Each department and division is responsible for updating the detailed authorized personnel list.
This list should reflect:
➢ Actual personnel authorized for 2007,
➢ Budgeted level (as amended) for 2008, and
➢ Proposed budget level for 2009.
This information is essential to the 2009 Preliminary Budget process. The number of temporary
employees each year should be denoted by separate footnote listing immediately below the permanent
authorized listing. (The "2008 Amended Budget" authorization should equal the staffing level
identified on the functional organizational chart submitted for inclusion in the Preliminary Budget.)
Authorized personnel should be formatted as shown in the following example:
2008 2009
CLASS 2007 AMENDED PROPOSED
CODE POSITION TITLE ACTUAL BUDGET BUDGET
1110 City Manager 1.00 1.00 1.00
1130 Assistant City Manager 1.00 1.00 1.00
1311 Executive Secretary 1.00 1.00 1.00
10506 Executive Assistant 1.00 1.00 1.00
TOTAL PERSONNEL 4.00 4.00 4.00
(1) Explain changes by summarizing budgeted policy issue or other basis for the change; i.e. "See proposed
budgeted policy issue to add an Assistant Services Operator."
PERFORMANCE STATISTICS
List performance statistics only where applicable. Divisions are encouraged to consider presenting
data that would be meaningful as a chart or graph. For example, Water and Wastewater summarize
their budgets by service unit and produce a pie chart, while Transit charts monthly ridership.
EXPLANATORY NARRATIVE
Begin the "Explanatory Narrative" section with any general narrative discussion which would affect
numerous account lines in your budget.
10 • Budget Guidelines
A statement similar to the following example is recommended:
" All service units' salary and benefit accounts in this division are impacted by the wage
P Y e g
settlement and an estimate for the management pay and compensation adjustment (PACA).
This statement could likewise be modified and used for any other accounts such as benefits,
insurance, or any accounts impacted uniformly throughout a department or division's budgets.
Note: Finance will draft a statement regarding systematic personnel benefit changes.
To complete your "Explanatory Narrative" section for each division, referenced by service unit title
and number, describe the following:
➢ Address the Program Changes /Policy Issues — Explain any administrative changes in programs
and operations proposed or planned for 2009. This should include a brief explanation of all
budgeted policy issues and the accounts affected.
➢ Address Substantial Increases/Decreases in Spending for 2009 — Briefly identify, explain and justify
all increases or decreases in each summary line item of proposed expenditures for 2009 which
result in a change of 3% and $1,000, plus or minus, from the 2008 estimated year -end expenditure
levels. Also, if a significant difference occurs between the 2008 budget and the estimated year -end,
this relationship should be narratively documented. This narrative should directly correlate to
expenditure levels reported on the summary budget printouts included with your expenditure/
revenue projection worksheets. (This exdudes increases planned for utilities and other commodity
items specified in the Budget Guidelines. Also excluded are increases or decreases which represent
policy issues requiring Council action see separate section below.) Please use the following example
as a guideline for the narrative. Please note, the intent is to continue to "right- size" the general
narrative descriptions. This is the basic narrative for all accounts.
GENERAL NARRATIVE EXAMPLE
Account # and Name — This line item for 2009 reflects an increase /decrease of
$ from the 2008 year -end estimate of $ to $ . This is a
increase /decrease. The increase /decrease is $ or % from the 2008 budget
of $ . The increase /decrease is the result of
For most accounts this narrative is all that is necessary to describe increases or decreases.
Extensive narrative repetition is to be limited. If, for example, all service units are impacted
by a labor settlement, management increase or adjustment, a one -time general statement at
the beginning of the division's "Explanatory Narrative" should be used to describe those
overall impacts. (See the "Example" first discussed in the "Explanatory Narrative" section.)
It is also helpful to give a short explanation of what is included in the account i.e. "This
account provides for printing of the City's budget documents and financial statements;
registrations for training seminars; and dues and subscriptions to keep current on
accounting /finance issues."
41110 ➢ Talk About What's Special or Exceptional in Your Division(s) for 2009 — Identify and describe
special or exceptional work programs to be undertaken in 2009; approximate cost, if
applicable, and estimated time to complete.
Budget Guidelines ❖ 11
➢ Explain Notable "Up's" or "Down's" in Revenue Estimates — Identify and explain any variances
in 2009 revenue estimates, if applicable to the departments operation, which change plus or •
minus 3% from 2008 estimated actual levels.
• CAPITAL OUTLAY REQUESTS
Please submit Budget Year 2009 capital outlay requests in the format shown below. Make sure that
all capital outlays are listed by service unit and type (equipment vs. building, etc.). Also remember
that capital outlays must exceed $5,000 per individual item and compare total proposed capital
outlay to three year average.
CAPITAL OUTLAY REQUEST EXAMPLE
SERVICE UNIT 341 —
Account 640 Machinery and Equipment -
ITEM COST FUNDING SOURCE JUSTIFICATION
Y -PAC acquisition gear (cameras, $14,000 Franchise Fees Improve quality and versatility of equipment used by
microphones, cords, etc.) division staff in the production of Y -PAC programming.
YCTV acquisition gear (cameras, $14,000 Franchise Fees Improve quality and versatility of equipment used by
microphones, cords, etc.) community producers in the production of YCTV programming.
YCTV /Y -PAC facility $15,000 Franchise Fees Provide dedicated studio facilities for Y -PAC productions
Studio "B" upgrade and enhanced "chroma -key" capabilities.
TOTAL SERVICE UNIT 341 $43,000
12 • Budget Guidelines
ATTACHMENT II
MAJOR POLICY ISSUES /SUPPLEMENTAL BUDGET REQUESTS
In order of priority prepare a separate, short summary for each departmental / division policy
issue as follows, using the attached format. Again this year, all policy issues should not exceed one
typewritten page, front and back.
Contact Kathy Miles in Finance for a sample form, which can be e- mailed, and already in the
proper format. The form can then be updated and returned in the same fashion. Please try to
have these submitted to Finance by July 18, for summarization and compilation for City Manager
/ Department Head review. If further supplemental information is required to explain, document,
or expand on the rationale for policy change, a separate memorandum should be preparted. The
supplemental information may be prepared in within the division and submitted as an attachment
to the main policy issue finalized in Finance. Below is a sample Policy Issue format.
2008 MAJOR POLICY ISSUE
•
DEPARTMENT:
POLICY ISSUE TITLE: - Budgeted / Unbudgeted
1. Proposal - State the proposal /issue to be considered and policy objectives: i.e. proposed
reorganization, staff increases or decreases, increase in fees, charges for services, new projects,
major increases or decreases in service levels, etc.
2. a. Fiscal Impact - cost reductions or increases
b. Proposed Funding Source - if applicable; identify increases or decreases in revenues
c. Public Impact -
d. Personnel Impact -
e. Required Changes in City Regulations or Policies -
f. Legal Constraints, if applicable -
g. Viable Alternatives - Consideration of several viable alternatives to meet policy objectives.
3. Conclusion and /or Staff Recommendation -
Budget Guidelines • 13
ATTACHMENT III
•
to 2009 BUDGET PROCESS CALENDAR
(as of 7/ ? ? ?/07)
co
CITY MANAGER / / DEPA /;
ACTION STEPS FINANCE kDIY COUNCIL R.C.W. DATE
i Distribution of Preliminary Budget Guidelines, including the request for 2008 policy issues. July 14 ='- ` Sept. 7
Distribution of Budget Worksheet Printouts: Request for estimates of revenues and expenditures for year- By July 20 Sept. 7
tt end and 2008 budget request. Finance Department issues budget worksheet printouts (showing 6 months
of activity). Printouts will be updated t process. ,= ,_ ,_„ „_ _ ,
Finance Department Budget Development Workshop July ? ?? ,4July ? ?? --
2008 draft policy issues due to Finance ;;SiU July ,Y --
CM /Finance /Department Directors Policy Issue Review Meeting TBA ` i ATBA --
Budget worksheet printouts of revenue/expenditure estimates (2007 year-end & proposed 2008) due to Finance % w Sept. 1
g P P ( Y P P ) Aug. g Pt •
Preliminary Revenue Review 2008 Status - CM /Finance July 31 N a.
Review General Govt. revenue projections - CM /Finance July 31 L lA, . Oct. 31
Finance assists departments with development prior to CM /department review meetings Ongoing t- Ongoing ` --
(Aug. — Sept) ,(Aug. Sept ),
CM /Finance /Dept. review of Year -end forecasts and 2008 Budget Requests Aug. — Sept. r Aug,;. Sept . --
2008 budget narrative development — Departments /Divisions Sept ;';Oct 3' - --
Departments submit detail budget narratives to Finance x Oct” 3P:',...,' --
Finance & CM prepare 2008 Budget Forecast Sept. — Oct 10 w . }. _ - a , ,,,- '. --
Budget Forecast on Council Agenda - CM /Finance ;1,5';P4 Oct. 16 November 1
Finalize Preliminary Budget Document - CM /Finance Oct. 29 , Y . ' None
Preliminary Budget and Policy Issue Documents printed and available to City Council /public r .. ` e Nov. 3 6 weeks prior
'a to January 1
City Clerk publishes notice of Budget Hearings 1st 2 weeks 1st 2 weeks
in November , in November
Council sets Property Tax Levy (Holds hearing on revenues) Nov. 4 November 15
Department Budget Reviews, with Council °) Nov. 4 Nov 4, Nov. 4,
a) Utility /Enterprise Funds 11, 18, & 25 11, 25 11, 18, & 25 --
b) General Government Funds >,.
Council holds Public Hearing (mandatory) Nov. 18 On or before
'F: . December 1
Council holds Budget Wrap -Up meeting to finalize Budget Decisions Dec. 2 _' Dee 2., Dec. 2 --
2008 Budget adopted (2) 3. Dec. 9 or 16 December 31
(1) Only as required -- Council may chose to review the Policy Issue document, have limited Detailed Budget reviews, and hold the Public Hearing only, as required by law.
(2) State law requires that the Budget be adopted by December 31. For our purposes, based on current Council schedule, the Budget will be adopted at the last business meeting of the 2008
calendar year, which may be either December 12, 2007 or December 19, 2008.
III III 1111
•
YAKIMA COUNTY BUDGET PRIORITIES
General Fund
The critical budgeting questions we hold ourselves accountable to are:
• What are the community needs expected from government and
defined by our constituents?
• What are the priorities for County expenditures which will achieve
those community needs?
• What are the functions (strategies and activities) we can implement
and/or strengthen to most effectively achieve these priorities?
• What are the key budget policies necessary to effectively guide
defined functions?
I. Community Needs: A process by which county government formulates their
leadership understandings of community needs. The process occurs through daily
business activities and assessments, community hearings, and other interactions with
our community. A preliminary budget is formed based upon those defined needs. The
budget process embraces those needs by bringing together all elected officials to
collectively embrace funding priorities.
II. Priorities: Major community- needed services are granted, mandated, or requested
by Federal/State and/or Community. These community priorities can be partnerships or
solely provided services by County government where the greatest efficiencies or
effectiveness can be gained. These priorities go through an on -going review
implemented through the resource allocation' process.
• Economic Development — Efforts that seek to improve the economic
well -being of our community by creating and/or retaining jobs and
supporting or growing incomes and the tax base. Support for the Yakima
County Development Association would be an example.
• Governmental Services — Indirect County services provided by
government that support the internal functions of government. This
support may be in the form of providing basic support services such as
accounting services or human resources. Support may also take the shape
of providing resources for the operation of the government through
property assessment and collection.
' See Resource Allocation Policy in section IV.
• Health and Human Services — Efforts to improve the physical and
mental well -being of the citizens of our community using preventative
measures. Operational support of the Yakima County Health District
would be an example.
• Law and Justice — The ability to provide effective and timely resolution
to legal matters while assuring dignified and fair treatment to all
participants that meet Federal, State and local laws. Courts, prosecution
and defense are all components of the law and justice system.
• Public Safety - The protection of the general population from all manner
of significant danger, injury, damage or harm as may occur during a
criminal act or natural disaster, and the prevention of the same. This
protection is typically provided by the Sheriff's Department, Department
of Security, and the Department of Corrections.
• Public Services — Direct services that are provided by government to its
citizens that the private sector does not provide for or provides limited
service. Examples include elections, document recording, planning, etc.
• Quality of Life — Efforts to improve the well -being of the community by 111
providing services through cultural and recreational opportunities. Parks,
pathways and investments in service organizations would be examples of
quality of life programs.
III. Functions: The county priorities are financially implemented through major and
minor functions funding allocations to strategically meet community needs.
1. Major Function: A subset of County priorities is distinguished by
essential and specialized strategies necessary to achieve a County priority.
To be a major function it must meet the following criteria:
• Community cannot effectively or efficiently provide this function
without County government participation.
• County government must have adequate operational resources
(financial/physical/human) to provide this major function.
• This function must clearly meet distinct needs of a community
priority.
2. Minor Function: A group of related activities that fulfill major
functions. To be a minor function it must meet the following criteria:
• Minor functions are distinct components of a major function •
necessary to be fulfilled.
• A minor function requires operating resources such as financial,
physical or human resources to complete a major function.
IV. Policies: The following policies have been adopted by the Board of County
Commissioners to effectively guide the defined functions.
1. Resource Allocation Policy (2007) — This policy provides for the Board
to annually allocate resources to the funding priorities set by the Board.
2. Reserve Policy (2006) — This policy defines reserve objectives, three
classifications of reserves (restricted, designated and available) that make
up total reserves, reserve levels and the process for replenishing of total
reserves.
3. Expenditure (Contingency) Policy (2007) — This policy encourages
elected officials and managers to budget and spend prudently. It is
intended to allow departments to fully utilize their annual budgets as well
as provide accountability within defined cost categories.
• The Expenditure (Contingency) Policy replaced a previous policy called
Carryout where a department was allocated 40% of their unspent budget
for capital and one -time expenses. Carryout was very difficult to budget
and was a passive approach to resource allocation.
4. Flex Costs Policy (2006) — This policy defines a flex cost as line item
budget costs volatile in nature and difficult to anticipate and/or predict
within any year to year line item budget projection. This policy gives the
Board of County Commissioners the ability to authorize what would be
identified as a flex cost, reserve levels for flex costs and the annual
process to fund flex costs.
r
Resource Allocation Policy
Upon completion of the preliminary annual General Fund budget allocation review
process, the BOCC will exercise its final budgetary authority to allocate all revenues
(gains or losses) within the respective seven funding priorities.
The BOCC will strive to not reduce, in real aggregate dollars, any funding priority
when there is total General Fund general revenue growth. If any County
departments and/or Offices have cost increases (excluding "flex costs" as defined
within the Yakima County Flex Cost Policy) these cost increases will not serve as a
basis for additional and /or supplemental appropriations by the BOCC out of the
General Fund.
Background:
The General Fund has reflected varying levels of growth in revenue from year to year.
However, in certain years where initiatives such as I -747 (1% Property Tax growth) and
I -695 ($30 car tabs) were implemented, the growth was ineffective and damaging to the •
General Fund budgets in terms of resources to keep up with operational costs. In most
years since these initiatives there has been a disproportionate growth in operational costs
exceeding the growth in revenue. This chain of events and circumstances has mandated
a shift in the allocation of General Fund resources. These shifts have adversely
impacted many types of County services causing the reduction or elimination of health
and human services programs, economic development programs, quality of life programs,
and other services to the community.
The Board of Yakima County Commissioners (BOCC) has the statutory authority,
responsibility and obligation to reasonably manage County revenues in a manner that
will foster a broad spectrum of services to benefit the community of the County.
Revenue allocations are based upon the needs of a changing community as well as the
modifications in funding levels. Many revenue resources are allocated for specific
purposes, as defined, and may not be used outside of those defined purposes. A portion of
the revenue resources is the "General Fund ".
Annual General Fund Revenues:
Each year, the BOCC, Budget Director, elected officials and department heads jointly
work towards an " estimate" of anticipated revenues for the following year's annual
General Fund budget. This " estimate" creates a baseline point of reference for the
budget process. It is clearly understood by the BOCC, Budget Director, elected officials
and department heads that this is only an "estimate ". Therefore, the BOCC must evaluate
fiscally responsible levels of reserves to reasonably address unanticipated funding
shortfalls, expense overruns, cash flow fluctuations and/or any other similar issues.
3/13/2009
•
Accordingly in 2005, the BOCC established a General Fund Reserve Policy to provide
parameters to enhance Yakima County's ability to meet its financial obligations. The
General Fund Reserve must be fully funded, as defined by policy. When the reserve
policy funding requirements are met as determined by the BOCC, the remaining
budgetary impacts, whether positive or negative, will be distributed according to the
funding priorities of Yakima County.
Funding Priorities of Yakima County:
Revenues are annually allocated according to the funding priorities set by the BOCC in
accordance with resolution 134 -2007 "Funding Priorities of Yakima County" and with
input from elected County officials, Department Heads and public comment.
The seven funding priorities of Yakima County are as follows: (alphabetical)
o Economic Development
o Governmental Services
o Health and Human Services
• o Law and Justice
o Public Safety
o Public Services
o Quality of Life
Definitions:
County Funding Priorities: (see example below) Major Community- needed services
are granted, mandated, or requested by Federal/State and/or community. These
community priorities can be partnerships or solely provided services by County
government where the greatest efficiencies or effectiveness can be gained.
General Revenue: Revenues that are not received for a specific purpose that are used to
support the governmental function. General revenues would not include grants,
contracts, or other funding sources required to be used for a specific purpose.
Major Functions: (see example below) A subset of County priorities is distinguished by
essential and specialized services necessary to achieve a County priority. To be a major
function it must meet the following criteria:
• The community cannot effectively or efficiently provide this function without
County government participation.
• County government must have adequate operational resources
(financial/physical / human) to provide this major function.
• This function must clearly meet distinct needs of a community priority.
3/13/2009
Minor Functions: (see example below) A group of related programs that fulfill major
functions. To be a minor function, it must meet the following criteria:
• Minor functions are distinct components of a major function necessary to be
fulfilled.
• A minor function requires operating resources such as financial, physical or
human resources to complete a major function.
Tasks: Work or job activities that have distinct and describable elements to fulfill minor
functions.
Example:
Governmental Services
County $5,491,1:17 _9 810 °k 05 A
Priorities ;$5,985"842 9 996% 06 B
gaVAIPSIketW
$175,000 7.896% Unfunded
Accounts Payable Payroll
Major $213,383 3.743% 05 A $202,713 3.556% 05
Function $212,511 3.460% 06 B $208,833 3.400% 06 B
i_TI P6' Q.r t� ' a`�=• j o» B,�00 ;VW-NZ).
:�" v..... ,.r , cn- �..�� -, � "� � ._.. e .., ., --
$0 0.000% Unfunded $0 0.000% Unfunded
Voucher auditing Cash vouchers Voucher data entry
Minor $130,635 05 A $43,545 05 $21,773 05 A
Function $130,108 06 B $43,369 06 B $21,684 06 B
$0 Unfunded $0 Unfunded' $0 Unfunded
Reporting -AP Bank deposits Vendors
$10,886 05 A $4,373 05 $2,171 05
$10,844 06 B $4,337 06 B $2,169 06 B
47SINAVIWW. SinneMen. Oth ' : ° .. jOthe';
$0 Unfunded $0 Unfunded' $0 Unfunded
Adopted by Resolution 262 -2007
3/13/2009
•
General Fund Reserve Policy
Reserve Objectives:
Adequate reserve levels are a necessary component of the County's overall financial
management strategy and a key factor in external agencies' measurement of the County's
financial strength. The Board of County Commissioners will determine the level of
reserves it deems necessary, essential and fiscally prudent as well as the level of reserves
required by law, ordinance and/or bond covenants to ensure service levels, sufficient cash
flow, financial stability, and protection against economic downturns and emergencies.
Prudent use of reserve funds enables the County to address future hidden or unanticipated
costs, take advantage of matching grant funds and the ability to exercise flexible financial
planning for future projects.
The Board of County Commissioners has determined it is fiscally necessary, essential and
prudent to have three types of reserves within the Total Reserves of the General Fund:
Available, Designated, and Restricted.
Total Reserves:
• In order for the County to be in a fiscally responsible position, the Board of County
Commissioners will annually establish and maintain a General Fund total reserve level
which the Board believes is fiscally necessary, essential and prudent. This budgetary total
reserve level is essential to protect cash flow and other stated reserve objectives in
offsetting significant financial revenue fluctuations.
In the event the annual total reserve level as determined by the Board of County
Commissioners is exceeded, these additional funds will be deemed as surplus reserves and
may be designated for any County General Fund one -time expense use as deemed
appropriate by the Board of County Commissioners.
Replenishing of Total Reserves:
A current total reserve level of at least twelve percent (12 %) has been set by resolution by
the Board of County Commissioners. However, depending on the Board of County
Commissioners' assessment of the County's fiscal situation, the Board may choose to
adjust the levels up or down by future resolution action. The Board of County
Commissioners shall determine the necessary budgetary actions through prudent
management of revenue, expenditures, and/or contributions from the annual General Fund
budget to keep the total level of reserves at the appropriate level. If, at any time, the level
of total reserves is projected to drop below the adopted reserve levels, the Board of County
Commissioners will institute budgetary actions necessary to bring these total reserves up to
the established level of reserves within the following two (2) subsequent annual budget
cycles.
Such Board of County Commissioners budgetary actions may include, but are not limited
to, the following: preventing the future use of available reserves; prohibiting formation of
new designated reserves; suspending or amending the Board of County Commissioners
current Carryout Policy; mid -year budget reductions; program reductions; freezing new
hiring; freezing of all salaries and benefits; and/or implementing layoffs.
Restricted Reserves:
Restricted reserves are either required to be set aside in accordance with general accepted
accounting principals (GAAP) or by state or federal requirement. Restricted reserves are
therefore set by actions outside BOCC determination and are deemed to be a primary
requirement and part of the total reserve levels necessary.
Designated Reserves:
Designated reserves cannot be used for annually re- occurring funding expenses (e.g. wage
and benefit increases). Designated reserves are for specific projects or dedicated funding
streams as determined by the Board of County Commissioners. Appropriation of these
funds must not disrupt the cash flow requirements of the General Fund.
Available Reserves:
Available reserves must be used to achieve the total reserve levels as determined by the
Board of County Commissioners. These remaining available reserves may only be used as
determined by the Board of County Commissioners for one -time funding needs and cannot
be used for annually re- occurring funding expenses(e.g. wage and benefit increases).
Adopted by Resolution 56 -2006
General Fund Expenditure Policy
To encourage elected officials and managers to budget and spend prudently, the Board of County
Commissioner's has established a General Fund Expenditure Policy. The policy is intended to
provide allocation of resources that allow departments the ability to fully utilize their annual
budget.
The budget is classified into four major categories as defined by the Washington State Auditor's
Budgeting, Accounting, Reporting System (BARS) as follows:
• Salary/Benefits — Includes salary costs, overtime, extra help, benefits and year end
annual leave accruals (objects 10 and 20 in BARS).
• Supplies — Includes supplies, fuel consumed, and small tools and minor equipment
(object 30 in BARS).
• Other Services and Charges — Includes professional services, communication, travel,
advertising, operating rentals and leases, insurance, utilities, repairs and maintenance,
• intergovernmental services and other miscellaneous costs (objects 40 and 50 in BARS).
• Contingencv /Capital Expenditures — Contingency is to be used for unanticipated over -
expenditures. Capital expenditures include one -time improvements such as software
upgrades, equipment, furniture and limited term projects not funded as an ongoing
portion of the annual operations budget.
Each department may adjust the respective expenditure categories of Salaries/Benefits, Supplies,
and Other Services and Charges by +/- 5% annually at their discretion. The Contingency /Capital
Expenditures category may be fully utilized at the discretion of each department to fund the other
categories as long as they do not exceed the 5% buffer. Any adjustments which exceed +/- 5%
will require notification and justification to the BOCC for such activity.
The Contingency /Capital expenditure category will be annually established at 1% of the
respective department total allocated resources, excluding grants /contracts, fixed and flex costs.
Rollover of unused Contingency /Capital Expenditure funds will be allowed, not to exceed 5% of
the respective department total allocated resources, excluding grants /contracts, fixed and flex
costs.
Adopted by Resolution 416 -2007
r
3/13/2009
•
Flex Costs Policy
Definition of Flex Costs:
Annual General Fund line item budget costs volatile in nature and difficult to anticipate
and/or predict within any year to year line item budget projection. Due to their
unpredictable nature, the Board of County Commissioners deems it necessary, essential
and fiscally prudent to maintain a Flex Costs Reserve which will be contained within the
designated reserves of the General Fund.
Flex Cost Authorization:
These costs are specifically determined, designated and budgeted by the Board of County
Commissioners throughout the annual budget cycles. Annual budget resources will be
determined by the Board of County Commissioners based on the Board's assessment of
necessary, essential and fiscally prudent funding levels. Any allocation of these funds is
subject to the Board of County Commissioners determinations and prior approvals with
regard to the estimated costs of operations as submitted by each department.
The Board of County Commissioner's current policy is that the total annual budget
resources for allocation must be no less than 80% of the six previous line item years for
each respective flex cost. Those allocations may reflect year to year cyclical adjustments
within that line item (e.g. election cycle costs). In the event a flex cost line item falls
below its annual budgeted amount, those unspent funds will be allocated to and be held in
the flex costs reserve account to address future unanticipated and unpredictable flex cost
expenditures as determined by the Board of County Commissioners.
When an actual flex cost line item exceeds its annual budget projection, the Board of
County Commissioners will conduct an assessment of the reasons for the overrun and if
the Board determines that this expenditure is necessary, essential and fiscally prudent
then the Board may determine to use appropriate resources available to address the
annual flex cost overrun. Such resources the Board may choose to utilize include, but are
not limited to, the use of:
Designated flex costs reserves, general fund available reserves, affected
department line item budget adjustments; and/or special funding sources allocated
to an affected department or departments within the budgetary control of the
Board of County Commissioners.
Each flex cost line item is managed by designated departments. If, at any time, a flex
cost budget line item is projected to exceed its annual budget, the responsible department
shall immediately provide written notification to the Board of County Commissioners.
Written notification will include a revised flex cost estimate, a detailed explanation of
the causes for the overrun, and proposals for mitigation of the overrun.
Flex Costs Reserve:
The Board of County Commissioners will determine the necessary, essential and fiscally
prudent levels of reserves for designated flex costs within the governmental departments
as listed:
Law and Justice — Due to the volatile nature of the flex costs in these departments,
the Board has determined that a designated reserve of ten percent (10 %) based on
the past 6 year historical average is currently necessary, essential and fiscally
prudent in the event of any flex cost shortfall.
Governmental Services — Due to the less volatile and more consistent nature of
the flex costs in these departments, the Board has determined that a designated
reserve of five percent (5 %) based on the past 6 year historical average is
currently necessary, essential and fiscally prudent in the event of any flex cost
shortfall.
The Board of County Commissioners will determine based on their assessment of
necessary, essential and fiscally prudent funding levels on an annual basis the funds
which will be designated for the flex costs reserves. In establishing the funding levels,
the Board may choose from a number of potentially available resources. Such resources
may include, but are not limited to, the use of:
Unspent annual flex cost funds, general fund available reserves, affected
department line item budget adjustments; and/or special funding sources allocated
to the affected department or departments within the budgetary control of the
Board of County Commissioners.
•
Adopted by Resolution 99 -2006
Public Safety Unfunded
$30,051,320 * 51.05% 2005 Actual $0
$32,276,785 * 53.14% 2006 Actual $0
587,673 39.41% 2007 Actual 1 $1,654,221
90,626 38.71% 2008 Actual I $1,851,622
66,856 38.97% 2009 Budget $992,846
Major Minor
Functions Functions
r-Frr6gra tm
Department of Corrections Unfunded Management
S21.042,627 ' 7002% 05 A 55,471,083 05A
S23.104,014 ' 71.58% 06 A 56.007,043 06A
S10,442,334 53.31% 07 A $575,491 .. - $2. 715,007 07A
510,610,550 53.34% 08 A $0 52,758,743 08A
511,001,502 52.72% 09 B $0 ... _ .. B r'S3.080,421 09';B
Sheriff Criminal Unfunded Patrol .. Narcotics
54.373,947 14.55 ;, 05 A 53,380.063 05 5576,397 05 A 5224.659 05 A
54.199 13.01 - S 06 A 53.137270 Cs 5685.450 06 A 5242 401 06 A
54.076 20.81= - 07 A $825,730 52,943,590 07 5821,836 07 A 5223,987 07 A
54 21.06 08 A $1,173,181 53.039.035 05 .' 5, 895 08 A 5230.860 08 A
54.152,322 19.90 -, 09 B $688 470 53.083,314 09 1 326 09 B 5244.213 09 B
Precursor Detective : serve Officer Program School Resource Officer
S98.840 05 A 517,395 05 A 576.593 05 A
588.149 06 A 55,620 06 A 540.541 06 A
581,276 07 A 55.972 07 A 50 07 A
583,030 08 A 56.500 08 A SO 08 A
583.919 09 8 56,550 09 B SO 09 B
Administration Salaries
Sheriff Administration Unfunded and Benefits Fleet Other Services
51.784.863 5.943. 05 A 5859.964 05 A 5442.389 05 A S89,885 05 A
51 783 322 5.53% 06 A 5856.111 06 A S508 204 06 A 531.111 06 A
52.405.648 12.28% 07 A $45,000 5840.875 07 A 5650.131 07 A 5539 07 A
52.469.672 12.42 % 08 A $282,296 5997,153 08 A 5645,658 08 A 5462.650 08 A
52.880 13.81 °/, 09 B $50 106 5946,955 09 8 5837,682 09 B 5697.214 09 B
An Control Enforcement Training
5189,584 05 A 5141.432 05 A 561 05 A
5188 06 A 5140.467 06 A 559.230 06 A
5185,699 07 A 5127.474 07 A S60,720 07 A
5188,072 08 A S124.339 08 A 551,800 08 A
5209 244 09 B 5137.508 09 8 552,202 09 B
Sheriff Communications Unfunded Communications
5626 2.09% 05 A 5626.914 05 A
5727.162 2.25% 06 A 5727.162 06A
5682.628 3.48 99 07 A 5682.628 07 A
5690 3.47°/ 08 A $116,493 5590.867 Cs A
5769.436 3.69% 09 13 $99 550 5 9 9.436 - -
Sheriff Civil Unfunded Civil Complaints Evidence
5781,089 2.60% 05 A 5255.714 05 A 5149,253 05 A 5105.286 05 A
5819.473 2.54% 06 A 5308.812 06 A 5155,443 06 A 5100.604 06 A
5658.610 3.36% 07 A 5249,320 07 A 5145,303 07 A S92.909 07 A
5682.872 3.43% 08 A $64,073 5287.227 08 A S154,293 08 A 598 08 A
5740,374 3.55% 09 B $44 256 5 - - . 3 09 B 5186,446 0913 S117,431 09 B
..dr ts Criminal History Records
5107278 05 A 551,647 05 A 5111.911 05 A
6 A 549.254 06 A 5102,680 06 A
ID 539 07 A 07 A
08 0
542,030 07 A 50 8 A
550.109 09 B 548,523 548,664 09 B
BOCC - Other Support Unfunded Emergency Manage -_11
5840.922 2.80°/ 05 A
51.014.426 3.14 99 06 A 545.351 e
$47,335 0
5726.258 3.71 % 07 A J7 A 559.110 0 ! '
5611 877 3.08 / 08 A $0 ,, S A ■ 560,913; 0
5676,663 3.24`/ 09 B $0 39' - %' S62329 - . 0 0
Department of Security Unfunded ,
5329,399 1.10% 05 A 5329,399 05
5320,561 0. 99% 06 A 9320.561 06
5310.818 1.59% 07 A $208,000 5310.818 07 A
5342,747 1.72% 08 A $205,088 53x2 c: 5 9
5345. 1 -65% 09 B $110 464
Sheriff Special Operations Unfunded ORV Search and Rescue Dive Team
5271,559 0.90 99 05 A 5163.779 05 A 5106,747 05 A 51.033 05 A
5308,396 0.96'/ 06 A 5177,651 06 A 5129 06 A 51,492 06 A
5284 1.45/ 07 A 5174,105 07 A 5108. 07 A S2.554 07 A
5292,721 1.47% 08 A $10,491 5177 958 08 A 5111,263 08 A 53,500 08 A
5300.730 1.4499 09 B $0 : _ s 09 B 5127, 09 8 93,530 09 B
•
YAKIMA COUNTY BUDGET PRIORITIES YAKIMA COUNTY BUDGET PRIORITIES
140 1%
3%
1% 1%
1%
14u 19 %_ 44
1 g 1
rl
YAKIMA COUNTY BUDGET PRIORITIES
1111 90
146
3
140 �
196
140
24b
•