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Home My WebLink About2023-031 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 purposesAN ORDINANCE ORDINANCE NO. 2023-031 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 18th day of July, 2023. anice Deccio, Mayor ATTEST: Rosalinda lbarra, City Clerk First Reading: July 5, 2023 Publication Date: July 21, 2023 Effective Date: July 21, 2023 City of Yakima 2023 Budget Amendment 2nd Quarter Fund New Revenue - Offeettft increases in General Fund 1 Police Grants Capital Theatre Capital Theatre Transit Capital Streets Capital 152 322 322 462 346 Utility Services 581 Front Fund ) Account # ) Name r and revenues 8953447 Traffic Safety Commission 8953317 DO.1 Federal Indirect 33316 8950050 Transfer In Reserves 8953458 State DOT Grant 8953322 Federal Hiway Administration 8953314 Federal Indirect Grant From Dr (Cr) SCHEDULE I Fund Account 1 5,04540 1 5 499,212.00 152 58,274.62 174 58,274-62 322 $ 268,456.00 462 $ 500,000 00 346 346 $ 454,751.61 581 5 1 844 014-25 To Ftind Name 3133500 Small Tools & Minor Equipment $ 3174100 Professional Service 2730055 Transfer Out 2706300 Improvements 4543200 Reserves 7156511 Eng Pre -Design 7156530 Roadway 7684960 Pass Thru Payments 5 $ 5 To Dr(Crt 5,04540 499,212,00 58,274.62 58,274.62 268,456,00 50,000.00 450,000 00 454,751,61 844,014.25 ilnereetre 6udge0 ExperelltureS trorn Reserves 3% Fund 3 Airport Capital 422 Airport Capital 422 Police Capital 333 Cumulative Reserve 392 Reserves Reserves Reserves Reserves Reserves 20,400,00 3 $ 110,000,00 422 25,000.00 422 60,000.00 333 65,000,00 392 3514811 2916530 2916512 3013503 6126460 Telerate -Bs Assessment Terminal Roadway Construction Engineering Small Tools & Minor Equipment Data Processing Equipment 280,400.00 Description Ref t 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 elevabors. 4 WSDOT Transit Formula Grant YVOG Congestions Mitigation Grant -Northside Alley Paving YVOG Congestions Mitigation Grant -Northside Ailey Paving 6 Dent of Commerce Utility Residential Customer Arrearages $ 20,400.00 7 Yekrtore Assessment increase not included in the 2023 Budget $ 110,000,00 8 A1P47-East GA Apron $ 25,000.00 9 AlP47-East GA Apron $ 60,000,00 10 Swat Rifles $ 65,000.00 11 Tyler Technologies Payroll System 280,400.00 [House *toping 3 % Fund 3 % Fund 3 % Fund 3 % Fund 2234800 R & M/Contractors 5 3,361.00 3 761.00 3 2,500.00 3 100.00 3 $ 6,722.00 2234891 2234892 2234894 5 3,131,135-25 Reserves EQR Repair Services -Labor EQR Repair Services -Parts EQR Repair Services -Tires $ 3,361,00 12 Correct 2023 audget Arnandmsent- Budget Neutral $ 761,00 Correct 2023 Budget Amendment- Budget Neutral $ 2,500.00 Correct 2023 Budget Amendment Budget Neutral $ 100.00 Correct 2023 Budget Amendment- Budget Neutral 6,722.00 131136_25 6/21/2023 1 of 1 \Wakima_city \ykfn \ Shared \ Budget 2023-2024 \.1M- 2023 2nd Qtr Budget Amendment ITEM TITLE: SUBMITTED BY: BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 6.K. For Meeting of: July 18, 2023 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 (Second Reading) *Jennifer Ferrer -Santa Ines, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jennifer Morris, Financial Services Officer SUMMARY EXPLANATION: 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: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL BY THE CITY MANAGER RECOMMENDATION: Pass Ordinance ATTACHMENTS: Description Upload Date D Ordinance 6/20/2023 D Memo 6/23/2023 D Schedule I 6/23/2023 D Forecast 6/23/2023 Type Cover Memo Comex Memo Backup Material Cover Memo 2 AN ORDINANCE ORDINANCE NO. 2023- 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 18' day of July, 2023. ATTEST: Janice Deccio, Mayor Rosalinda Ibarra, City Clerk First Reading: July 5, 2023 Publication Date: Effective Date: 3 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. 4 FINANCE 6). Utility Services Fund 581, Utility Residential Customer Arrearages Department of Commerce grant; this adjustment increases both revenue and expense in equal and offsetting amounts. $454,751.61 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). Increase expenditures in 3% Criminal Justice Fund 003 for an increase in the YakCorp Assessment in 2023. $20,400 8). Increase expenditures in Airport Capital Fund 422 for AIP-47 East GA Apron construction project $110,000 9). Increase expenditures in Airport Capital Fund 422 for AIP-47 East GA Apron construction project $25,000 10). Increase expenditures in Police Capital Fund 333 for swat rifles. $60,000 11). Increase expenditures in Cumulative Reserves Fund 392 for new Tyler Technologies Payroll System. $65,000 Technical Adjustment: 12) House Keeping. Moved Animal Control to Police Community Services Officers. This is to correct 1st quarter budget amendment. This is budget neutral and has no impact on the budget. Staff expects further 2023 course -correction budget adjustments later in the year, as new information becomes available that is not fully known at this time. City of Yakima 2023 Budget Amendment 2nd Quarter SCHEDULE I Fund From Dr (Cr) T Fund To Dr (Cr) Fund Account # New Revenue - offsetting increases in expenditures and revenues Name $ Fund 'Account Name $ Description General Fund Police Grants Capital Theatre Capital Theatre Transit Capital Streets Capital Utility Services 1 152 322 322 462 346 8953447 8953317 8950050 8953458 8953322 Traffic Safety Commission DOl Federal Indirect 33316 Transfer In Reserves State DOT Grant Federal Hiway Administration 581 8953314 Federal Indirect Grant $ 5,045.40 1 $ 499,212.00 152 $ 58,274.62 174 $ 58,274.62 322 $ 268,456.00 462 $ 500,000.00 346 346 $ 454,751.61 581 $ 1,844,014.25 3133500 3174100 2730055 2706300 4543200 7156511 7156530 7684960 Small Tools & Minor Equipment Professional Service Transfer Out Improvements Reserves Eng Pre -Design Roadway Pass Thru Payments $ 5,045.40 $ 499,212.00 $ 58,274.62 $ 58,274.62 $ 268,456.00 $ 50,000.00 $ 450,000.00 $ 454,751.61 $ 1,844,014.25 (Increase Budget Expenditures from Reserves 3% Fund Airport Capital Airport Capital Police Capital Cumulative Reserve 3 422 422 333 392 Reserves Reserves Reserves Reserves Reserves $ 20,400.00 3 $ 110,000.00 422 $ 25,000.00 422 $ 60,000.00 333 $ 65,000.00 392 3514811 2916530 2916512 3013503 6126460 YakCorps Assessment Terminal Roadway Construction Engineering Small Tools & Minor Equipment Data Processing Equipment $ 20,400.00 $ 110,000.00 $ 25,000.00 $ 60,000.00 $ 65,000.00 280,400.00 280,400.00 (House Keeping 3 % Fund 3 2234800 R & M/Contractors 3 % Fund 3 % Fund 3 % Fund 3,361.00 3 761.00 3 2,500.00 3 100.00 3 2234891 2234892 2234894 Reserves EQR Repair Services -Labor EQR Repair Services -Parts EQR Repair Services -Tires Ref 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 WOG 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 3,361.00 12 Correct 2023 Budget Amendment- Budget Neutral 761.00 Correct 2023 Budget Amendment- Budget Neutral 2,500.00 Correct 2023 Budget Amendment- Budget Neutral 100.00 Correct 2023 Budget Amendment- Budget Neutral $ 6,722.00 $ 6,722.00 2,131,136.25 2,131,136.25 6/21/2023 1 of 1 \\yakima_city\ykfn\Shared\Budget 2023-2024\JM- 2023 2nd Qtr Budget Amendment 2023 Adopted Budget Revised Quarter 2 Budget Amendment A B C D E F G H I J K L M 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 3 General Government Funds: 23,151,415.86 $ 104,838,481.12 $ 22,447,611.73 $ 504,257.40 $ 127,790,350.25 $ 111,505,281.36 $ 18,998,739.55 $ 582,932.02 $ 131,086,952.93 19,854,813.18 4 001 General Fund $ 9,534,450.09 $ 67,596,059.92 $ 444,080.41 $ 5,045.40 $ 68,045,185.73 $ 68,809,444.03 $ 1,142,747.99 $ 5,045.40 $ 69,957,237.42 $ 7,622,398.40 10.90% 5 003 .3% Criminal Justice $ 1,457,734.68 $ 3,254,000.00 $ - $ - $ 3,254,000.00 $ 3,573,344.61 $ 168,832.45 $ 20,400.00 $ 3,762,577.06 $ 949,157.62 25.23% 6 612 Firemens Pension $ 1,587,703.98 $ 923,386.00 $ - $ - $ 923,386.00 $ 966,839.53 $ - $ - $ 966,839.53 $ 1,544,250.45 159.72% 7 131 Parks $ 563,546.19 $ 6,162,752.39 $ - $ - $ 6 162 752.39 $ 6,233,727.23 „ $ - $ - $ 6,233,727.23 $ 492,571.35 7.90% 8 141 Streets $ 1,537,273.78 $ 6,415,663.00 $ - $ - $ 6,415,663.00 $ 6,517,426.00 $ 40,612.50 $ - $ 6,558,038.50 $ 1,394,898.28 21.27% 9 124 Community Dev $ 1,204,804.00 $ 1,760,774.87 $ 5,583,532.60 $ - $ 7,344,307.47 $ 1,775,249.37 $ 5,583,532.60 $ - $ 7,358,781.97 $ 1,190,329.50 16.18% 10 125 Community Relations $ 778 111.09 , $ 631,570.00 $ - $ - $ 631,570.00 $ 758,989.70 $ 9,970.25 $ - $ 768,959.95 $ 640,721.14 83.32% 11 136 Clean City Program $ 269,221.57 $ 834,705.00 $ - $ - $ 834,705.00 $ 747,974.68 $ - $ - $ 747,974.68 $ 355,951.89 47.59% 12 144 Cemetery $ 192,236.11 $ 362,500.00 $ - $ - $ 362,500.00 $ 369,746.36 $ - $ - $ 369,746.36 $ 184,989.75 50.03% 13 150 Emergency Services $ 204,612.58 $ 1,777,086.00 $ - $ - $ 1,777,086.00 $ 1,741,141.70 $ - $ - $ 1,741,141.70 $ 240,556.88 13.82% 14 151 Public Safety Comm $ 659,673.42 $ 2,500,307.00 $ - $ - $ 2,500,307.00 $ 2,577,078.34 $ - $ - $ 2,577,078.34 $ 582,902.08 22.62% 15 154 Dispatch $ 516,931.08 $ 1,714,958.92 $ - $ - $ 1,714,958.92 $ 1,768,581.34 $ - $ - „768 $ 1 581.34 $ 463,308.66 26.20% 16 153 .3% PS Commun $ 446,474.88 $ 215,000.00 $ - $ - $ 215,000.00 $ 336,433.79 $ - $ - $ 336,433.79 $ 325,041.09 96.61% 17 152 Police Grants $ 948,529.58 $ 180,000.00 $ - $ 499,212.00 $ 679,212.00 $ 226,052.11 $ 19,494.00 $ 499,212.00 $ 744,758.11 $ 882,983.47 118.56% 18 161 DYBID $ 77,989.73 $ 185,750.00 $ - $ - $ 185,750.00 $ 183,861.56 $ - $ - $ 183,861.56 $ 79,878.17 43.44% 19 162 Trolley $ 42,534.66 $ 11,275.00 $ - $ - $ 11 275.00 $ , 10,042.00 $ - $ - $ 10,042.00 $ 43,767.66 435.85% 20 163 Front St PBIA $ 8,013.35 $ 3,700.00 $ - $ - $ 3,700.00 $ 3,700.00 $ - $ - $ 3,700.00 $ 8,013.35 216.58% 21, 170 Tourism Promo $ 716,785.14 $ 2,128,500.00 $ - $ - $ 2,128,500.00 $ 1,986,398.40 $ - $ - $ 1,986,398.40 $ 858,886.74 43.24% 22 171 Capitol Theatre $ 102,724.64 $ 455 244.36 , $ - $ - $ 455,244.36 $ 447,318.99 $ - $ - $ 447,318.99 $ 110,650.01 24.74% 23, 172 Pub Fac District $ 1,204,762.17 $ 1,115,600.00 $ - $ - $ 1,115,600.00 $ 1,516,095.61 $ - $ - $ 1 516095.61 , , $ 804,266.56 53.05% 24 173 TPA $ 143,220.19 $ 1,350,400.00 $ - $ - $ 1,350,400.00 $ 1,353,521.56 $ - $ - $ 1,353,521.56 $ 140,098.63 10.35% 25 174 Cap Th PFD $ 645,615.94 $ 836,258.00 $ - $ - $ 836 258.00 $ 683,383.61 $ 110,000.00 $ 58,274.62 $ 851,658.23 $ 630,215.71 74.00% 26 180 American Rescue Plan $ 67,700.00 $ - $ 16,419,998.72 $ - $ 16,419,998.72 $ 4,496,448.96 $ 11,923,549.76 $ - $ 16,419,998.72 $ 67,700.00 0.41% 27 272 Conv Ctr PFD $ 223,140.92 $ 1,404,577.00 $ - $ - $ 1,404,577.00 $ 1,404,068.22 $ - $ - $ 1,404,068.22 $ 223,649.70 15.93% 28 281 GO Bonds $ 17,626.09 $ 3,018,413.66 $ - $ - $ 3,018,413.66 $ 3,018,413.66 $ - $ - $ 3,018,413.66 $ 17,626.09 0.58% 29 Capital Project Funds: 17,373,589.35 I $ 18,435,284.25 $ 3,267,000.00 $ 558,274.62 I $ 22,260,558.87 I $ 23,098,236.32 $ 5,630,676.34 1 $ 683,274.62 J $ 29,412,187.28 $ 10,221,960.94 30 321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ - $ - $ - $ - $ - $ 55,023.93 #DIV/01 31 322 Cap Th Constr $ 86,976.64 $ 60,000.00 $ 355,000.00 $ 58,274.62 $ 473,274.62 $ 60,000.00 $ 429,279.67 $ 58,274.62 $ 547,554.29 $ 12,696.97 2.32% 32 323 YRDA $ 330,541.54 $ 1,500,000.00 $ - $ - $ 1,500,000.00 $ 1,362,027.19 $ - $ - $ 1,362,027.19 $ 468,514.35 34.40% 33 331 Parks Capital $ 12,181.43 $ 151,212.00 $ 1,000,000.00 $ - $ 1,151,212.00 $ 159,449.10 $ 1,000,000.00 $ - $ 1,159,449.10 $ 3,944.33 0.34% 34 332 Fire Capital $ 510,237.47 $ 163,000.00 $ - $ - $ 163,000.00 $ 82,161.71 $ - $ - $ 82,161.71 $ 591,075.76 719.41% 35 333 Law&Justice Cap $ 856,200.75 $ 274,227.41 $ - $ - $ 274,227.41 $ 3,051.27 $ 713,803.68 $ 60,000.00 $ 776,854.95 $ 353,573.21 45.51% 36 303 .3% L&J Cap $ 575,776.36 $ 120,000.00 $ - $ - $ 120,000.00 $ 120,000.00 $ 134,354.72 $ - $ 254,354.72 $ 441,421.64 173.55% 37 342 Reetl $ 4,323,052.45 $ 1,684,447.84 $ - $ - $ 1,684,447.84 $ 3,776,635.78 $ 876,580.94 $ - $ 4,653,216.72 $ 1,354,283.57 29.10% 38 343 Reet2 $ 1,535,138.77 $ 1,600,000.00 $ - $ - $ 1,600,000.00 $ 1,879,395.50 $ 217,855.26 $ - $ 2,097,250.76 $ 1,037,888.01 49.49% 39, 344 TBD $ 4,281,860.20 $ 1,786,000.00 $ - $ - $ 1,786,000.00 $ 4,745,036.72 $ - $ - $ 4,745,036.72 $ 1,322,823.48 27.88% 40 346 Streets Capital $ 2,719,373.70 $ 10,303,897.00 $ 1,912,000.00 $ 500,000.00 $ 12,715,897.00 $ 9,862,559.22 $ 1,912,000.00 $ 500,000.00 $ 12,274,559.22 $ 3,160,711.48 25.75% 41 370 Conv Ctr Capital $ 1,758,805.22 $ 792,500.00 $ - $ - $ 792,500.00 $ 942,919.83 $ 346,802.07 $ - $ 1,289,721.90 $ 1,261,583.32 97.82% 42 392 Cap Impr Reserve $ 328,420.89 $ - $ - $ - $ - $ 105,000.00 $ - $ 65,000.00 $ 170,000.00 $ 158,420.89 93.19% 2023 Adopted Budget Revised Quarter 2 Budget Amendment A B C D E F G H I J K L M 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 3 General Government Funds: $ 23,151,415.86 $ 104,838,481.12 $ 22,447,611.73 $ 504,257.40 $ 127,790,350.25 $ 111,505,281.36 $ 18,998,739.55 $ 582,932.02 $ 131,086,952.93 $ 19,854,813.18 43 Enterprise Funds: $ 116,452,878.67 $ 94,585,171.39 $ 13,046,710.29 $ 268,456.00 $ 107,900,337.68 $ 99,004,718.94 $ 20,291,012.04 $ 403,456.00 $ 119,699,186.98 $ 104,654,029.37 44 421 Airport Operations $ 1,635,648.72 $ 1,934,333.00 $ - $ $ 1,934,333.00 $ 1,963,443.16 $ 9,208.36 $ - $ 1,972,651.52 $ 1,597,330.20 80.97% 45 422 Airport Capital $ (557,072.01) $ 4,105,060.00 $ - $ - $ 4,105,060.00 $ 4,058,533.71 $ - $ 135,000.00 $ 4,193,533.71 $ (645,545.72) -15.39% 46 441 Stormwater Ops $ 1,267,415.03 $ 4,126,410.00 $ $ $ 4,126,410.00 $ 3,830,963.31 $ 12,806.25 $ - $ 3,843,769.56 $ 1,550,055.47 40.33% 47 442 Stormwater Cap $ 5,130,918.76 $ 859,802.46 $ - $ - $ 859,802.46 $ 4,020,553.68 $ - $ - $ 4,020,553.68 $ 1,970,167.54 49.00% 48 462 Transit $ 11,403,185.63 $ 10,653,832.00 $ - $ 268,456.00 $ 10,922,288.00 $ 10,700,373.15 $ - $ 268,456.00 $ 10,968,829.15 $ 11,356,644.48 103.54% 49 464 Transit Capital $ 13,584,290.57 $ 1,766,976.32 $ 8,746,710.29 $ - $ 10,513,686.61 $ 511,625.00 $ 4,830,132.29 $ - $ 5,341,757.29 $ 18,756,219.89 351.12% 50,471 Refuse $ 4,692,813.55 $ 9,251,365.45 $ $ $ 9,251,365.45 $ 9,310,586.71 $ 56,859.90 $ $ 9,367,446.61 $ 4,576,732.39 48.86% 51 472 WW Cap Fac $ 5,911,188.15 $ 1,000,000.00 $ - $ - $ 1,000,000.00 $ 4,583,617.51 $ 543,092.33 $ - $ 5,126,709.84 $ 1,784,478.31 34.81% 52 473 WW Operating $ 5,544,387.93 $ 24,388,283.00 $ $ $ 24,388,283.00 $ 25,180,729.15 $ 4,324,033.16 $ $ 29,504,762.31 $ 427,908.62 1.45% 53 474 Water Operating $ 6,710,123.01 $ 13,495,704.25 $ $ $ 13,495,704.25 $ 13,110,368.22 $ 61,887.25 $ $ 13,172,255.47 $ 7,033,571.79 53.40% 54 475 Irrigation Operating $ 422,049.57 $ 2,102,600.00 $ $ $ 2,102,600.00 $ 2,407,467.33 $ 2,992.50 $ $ 2,410,459.83 $ 114,189.74 4.74% 55 476 WW Constr $ 12,021,607.65 $ 3,209,802.46 $ - $ - $ 3,209,802.46 $ 4,020,815.12 $ 6,100,000.00 $ - $ 10,120,815.12 $ 5,110,594.99 50.50% 56 477 Water Capital $ 8,830,836.93 $ 2,909,802.45 $ - $ $ 2,909,802.45 $ 2,701,259.69 $ 50,000.00 $ $ 2,751,259.69 $ 8,989,379.69 326.74% 57 478 WW Facilities $ 8,533,032.32 $ 1,000,000.00 $ 4,300,000.00 $ - $ 5,300,000.00 $ 5,067,749.67 $ 4,300,000.00 $ - $ 9,367,749.67 $ 4,465,282.65 47.67% 58, 479 Irrigation Capital $ 26,414,298.83 $ 11,957,000.00 $ - $ $ 11,957,000.00 $ 5,712,433.53 $ - $ $ 5,712,433.53 $ 32,658,865.30 571.72% 59 488 WW Rev Bond $ 678,133.55 $ 382,800.00 $ - $ - $ 382,800.00 $ 382,800.00 $ - $ - $ 382,800.00 $ 678,133.55 177.15% 60 491 lrrig Rev Bond $ 397,280.50 $ 276,600.00 $ - $ - $ 276,600.00 $ 276,600.00 $ $ $ 276,600.00 $ 397,280.50 143.63% 61 493 WW Rev Bond $ 3,832,739.98 $ 1,164,800.00 $ - $ - $ 1,164,800.00 $ 1,164,800.00 $ - $ - $ 1,164,800.00 $ 3,832,739.98 329.05% 62 Internal Service Funds: $ 18,979,331.12 $ 33,654,885.01 I $ 383,395.00 $ 454,751.61 I $ 34,493,031.62 [ $ 35,621,008.66 $ 1,696,137.15 I $ 454,751.61 $ 37,771,897.42 $ 15,700,465.32 63 512 Unemploy Reserve $ 433,785.26 $ 247,995.14 $ - $ - $ 247,995.14 $ 234,542.37 $ - $ - $ 234,542.37 $ 447,238.03 190.69% 64 513 Health Reserve $ 3,945,092.89 $ 15,562,634.88 $ - $ $ 15,562,634.88 $ 14,728,925.40 $ $ $ 14,728,925.40 $ 4,778,802.37 32.45% 65 514 Workers Comp Res $ (52,304.10) $ 2,023,416.36 $ 383,395.00 $ - $ 2,406,811.36 $ 2,241,785.23 $ - $ - $ 2,241,785.23 $ 112,722.03 5.03% 66 515 Risk Mgmt Reserve $ 6,748,375.08 $ 5,438,457.51 $ $ $ 5,438,457.51 $ 6,418,703.86 $ 59,117.73 $ $ 6,477,821.59 $ 5,709,011.00 88.13% 67 516 Wellness $ 186,089.46 $ 75,000.00 $ - $ - $ 75,000.00 $ 66,900.00 $ - $ - $ 66,900.00 $ 194,189.46 290.27% 68 551 Equipment Rental $ (280,356.59) $ 3,554,867.08 $ $ $ 3,554,867.08 $ 3,556,797.28 $ - $ $ 3,556,797.28 $ (282,286.79) -7.94% 69 552 Replacement Reserve $ 6,090,196.97 $ 2,472,447.00 $ - $ - $ 2,472,447.00 $ 3,579,500.00 $ 1,558,741.23 $ - $ 5,138,241.23 $ 3,424,402.74 66.65% 70 555 Environmental $ 650,474.90 $ 422,100.00 $ $ $ 422,100.00 $ 491,617.23 $ 78,278.19 $ $ 569,895.42 $ 502,679.48 88.21% 71 560 PW Admin $ 690,385.43 $ 1,433,450.00 $ - $ - $ 1,433,450.00 $ 1,877,720.25 $ - $ - $ 1,877,720.25 $ 246,115.18 13.11% 72 581 Customer SVC $ 567,591.82 $ 2,424,517.04 $ $ 454,751.61 $ 2,879,268.65 $ 2,424,517.04 $ - $ 454,751.61 $ 2,879,268.65 $ 567,591.82 19.71% 73 Fiduciary Funds: $ 2,146,035.98 $ 590,552.49 I $ - $ - J $ 590,552.49 $ 590,552.49 $ I $ - I $ 590,552.49 $ 2,146,035.98 74 632 Yakcorps $ 1,109,166.49 $ 578,552.49 $ $ $ 578,552.49 $ 578,552.49 $ - $ - $ 578,552.49 $ 1,109,166.49 191.71% 75 633 Custodial Fund $ 307,760.90 $ - $ - $ - $ - $ - $ - $ - $ - $ 307,760.90 76 710 Cemetery Trust $ 729,108.59 $ 12,000.00 $ - $ - $ 12,000.00 $ 12,000.00 $ - $ - $ 12,000.00 $ 729,108.59 6075.90% 77 Grand Total $ 178,103,250.98 $ 252,104,374.26 $ 39,144,717.02 $ 1,785,739.63 $ 293,034,830.91 $ 269,819,797,77 $ 46,616,565.08 $ 2,124,414.25 $ 318,560,777.10 $ 152,577,304.79 I 47.90% 78 79