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Home My WebLink About07/05/2023 08. Ordinance amending the 2023 Budget for the City of Yakima and making appropriations from unappropriated fund balances within various funds for expenditure during 2023 for various purposes (First Reading)I BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 8. For Meeting of: July 5, 2023 ITEM TITLE: Ordinance amending the 2023 Budget for the City of Yakima and making appropriations from unappropriated fund balances within various funds for expenditure during 2023 for various purposes (First Reading) SUBMITTED BY: Jennifer Ferrer -Santa Ines, Director of Finance and Budget* Kimberly Domine, Finance Division Manager Jennifer Morris, Financial Services Officer [--if] iyI iyi F-11 ZT9 W142W-11 z TIN III Is] Z; This appropriation is an ordinance amending the 2023 Budget to provide appropriations for projects or programs that were unknown or uncertain and therefore not included at the time of the 2023 Budget adoption. ITEM BUDGETED: STRATEGIC PRIORITY: M Public Trust and Accountability APPROVED FOR SUBMITTAL BY THE CITY MANAGER RECOMMENDATION: First reading of Ordinance. ATTACHMENTS: Description Upload Date Type D Ordinance 6/20/2023 Ordinance D Memo 6/23/2023 Backup Matedal D Schedule 1 6/23/2023 Backup Material D Forecast 6/23/2023 Backup Matedal ORDINANCE NO. 2023- AN ORDINANCE amending the 2023 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2023 for various purposes. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2023 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2023 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided; now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Appropriations are hereby made, for expenditure during 2023, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule I attached hereto and incorporated herein. Section 2. This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 18t" day of July, Janice Deccio, Mayor ATTEST: Rosalinda Ibarra, City Clerk First Reading: July 5, 2023 Publication Date: Effective Date: FINANCE TO: Mayor and City Council FROM: Jennifer Ferrer -Santa Ines, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jen Paxton, Financial Services Officer DATE: June 21, 2023 RE: 2023 2nd Quarter Budget Ordinance This budget ordinance effects course corrections based on new information for the 2023 Budget year that was not known at the time of budget adoption. Budget amendments come before City Council; normally on a quarterly basis, to be transparent and accountable. The budget amendment is a recurring budget process step; staff accumulates information as it occurs and brings the adjustments to council. It is typically for one of four reasons: 1) New additional revenue makes it possible to approve additional related expenses, 2) Prior -year budgeted obligations need to be rolled forward to match disbursement in the current year, if not yet disbursed by Feb. 28th (60 days), 3) Accumulated fund balances can be appropriated, and 4) Corrections or changes between funds. Staff requests approval of adjustments and corrections to the 2023 budget that are now known that were not known at the time of adoption, per the attached detail spreadsheet, described in more detail as follows. Item numbers listed match red Ref #'s on attached schedule I: New Revenue: 1). Grant from Washington State Traffic Safety Commission for General Fund 001. This increases both revenue and expense in equal and offsetting amounts. $5,045.50 2). Grant from Office on Violence Against Women for Police Fund 152. This increases both revenue and expense in equal and offsetting amounts. $499,212 3). Capital Theatre Construction Fund 332. Transfer money from PFD Fund 174 to Capital Theatre construction Fund 332. This increases both revenue and expense in equal and offsetting amounts. $58,274.62. 4). Transit Operating Fund 462. WSDOT Transit Formula Grant. This increases both revenue and expense in equal and offsetting amounts. $268,456 5). Street Overlay Capital Fund 346. YVCOG Congestion Mitigation & Air Quality Grant for Northside Alley Paving. This increases both revenue and expense in equal and offsetting amounts. $500,000. 4FINANCE 8}. Utility Services Fund 581.Utility Residential Customer ArrearagesDepartment of Commerce grant; this adjustment increases both revenue and expense in equal and offsetting 8nnOUn[S. $454'751.01 From Fund Balance: The adjustments and corrections to the 2023 budget that are now known that were not known at the time of adoption, are: 7\. |nor8oso expenditures in 3% Chrnino| Justice Fund 003 for an increase in the `/akCnrn Assessment in 2023. $20,400 8\.|Dcre8se expenditures iDAirport Capital Fund422 for AIP-47 East GA Apron construction project $110,000 9\. |DC[S8Se SXp8Odi1U[SS in Airport Capital Fund 422 fO[/\|P-47 E8Si GA Aon3D CODStRJ[tiOD project $25.000 10).Increase expenditures iOPolice Capital Fund 333for swat rifles. $80'000 11). |nCn88s8 expenditures in Cumulative R9Gen/eS Fund 392 for new Tyler Technologies Payroll System. $05.000 Technical Adjustment: 12) House Keeping. Moved Animal Control to Police Community Services C}ffiogra. This is to correct 1 st quarter budget amendment. This is budget neutral and has no impact on the budget. Staff expects further2023 course -correction budget adjustments later inthe year, aanew information becomes ow]i|ob|e that is not fully known at this time. City of Yakima 2023 Budget Amendment 2nd Quarter SCHEDULE From Fund From Dr (Cr) To Fund To Dr Fund Account# Name 5 Fund lAccount I Name 5 General Fund 1 8953447 Traffic Safety Commission $ 5,045.40 1 3133500 Small Tools & Minor Equipment $ 5,045.40 Police Grants 152 8953317 DOJ Federal Indirect 33316 $ 499,212.00 152 3174100 Professional Service $ 499,212.00 Capital Theatre 322 8950050 Transfer In $ 58,274.62 174 2730055 Transfer Out $ 58,274.62 Capital Theatre 322 Reserves $ 58,274.62 322 2706300 Improvements $ 58,274.62 Transit Capital 462 8953458 State DOT Grant $ 268,456.00 462 4543200 Reserves $ 268,456.00 Streets Capital 346 8953322 Federal Hiway Administration $ 500,000.00 346 7156511 Eng Pre -Design $ 50,000,00 346 7156530 Roadway $ 450,000.00 Utility Services 581 8953314 Federal Indirect Grant $ 454,751.61 581 7684960 Pass Thru Payments $ 454,751.61 $ 1,844,014.25 $ 1,844,014.25 Increase Budget Expenditures from Reserves 3%Fund 3 Reserves $ 20,400.00 3 3514811 YakCorps Assessment $ 20,400.00 Airport Capital 422 Reserves $ 110,000.00 422 2916530 Terminal Roadway $ 110,000.00 Airport Capital 422 Reserves $ 25,000.00 422 2916512 Construction Engineering $ 25,000.00 Police Capital 333 Reserves $ 60,000.00 333 3013503 Small Tools & Minor Equipment $ 60,000.00 Cumulative Reserve 392 Reserves $ 65,000.00 392 6126460 Data Processing Equipment $ 65,000.00 $ 280,400.00 $ 280,400.00 House Keeping 3 % Fund 3 2234800 R & M/Contractors $ 3,361.00 3 Reserves $ 3,361.00 3 % Fund $ 761.00 3 2234891 EQR Repair Services -Labor $ 761.00 3%Fund $ 2,500.00 3 2234892 EQR Repair Services -Parts $ 2,500.00 3 % Fund $ 100.00 3 2234894 EQR Repair Services -Tires $ 100.00 $ 6,722.00 $ 6,722.00 $ 2,131,136.25 $ 2,131,136.25 1 Washington Traffic Safety Commission Grant -Police 2 Office on Violence Against Women Grant 2021 3 Transfer from PFD to Capital Theatre Capital Budget PFD approved transfer to Capital Fund to refurbish the elevators. 4 WSDOT Transit Formula Grant 5 YVOG Congestions Mitigation Grant -Northside Alley Paving YVOG Congestions Mitigation Grant -Northside Alley Paving 6 Dept of Commerce Utility Residential Customer Arrearages 7 Yakcorp Assessment increase not included in the 2023 Budget 8 AIP47-East GA Apron 9 AIP47-East GA Apron 10 Swat Rifles 11 Tyler Technologies Payroll System 12 Correct 2023 Budget Amendment- Budget Neutral Correct 2023 Budget Amendment- Budget Neutral Correct 2023 Budget Amendment- Budget Neutral Correct 2023 Budget Amendment- Budget Neutral 6/21/2023 1 of 1 \\yakima_city\ykfn\Shared\Budget 2023-2024\1M- 2023 2nd Qtr Budget Amendment aoaaAdopted Budget Revised Quarter Budget Amendment 1 Fund Revenue Expenditures Fund Beginning Fund Balance Current Current Ending Fund Balance 2 As of 4/20/23 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Balance Percentage aoaaAdopted Budget Revised Quarter Budget Amendment 1 Fund Revenue Expenditures Fund Beginning Fund Balance Current Current Ending Fund Balance 2 As of 4/20/23 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Balance Percentage 78 1791