HomeMy WebLinkAbout12/09/2008 21 2009 Budget Adoption l i
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
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AGENDA STATEMENT Zt
Item No.
For Meeting Of: December 9, 2008
ITEM TITLE: An Ordinance Adopting a Budget for the City of Yakima, Washington,. for 2009
SUBMI TtED BY: Dick Zais, City Manager
Rita DeBord, Finance Directo
Cindy Epperson, Deputy Dire or of Accounting & Budgeting C7
CONTACT PERSON/TELEPHONE: Rita DeBord or Cindy Epperson 575 -6070
SUMMARY EXPLANATION:
The attached Ordinance adopting the 2009 Budget for the City of Yakima incorporates all of
the final adjustments presented during the budget review process and policy decisions made
by the City Council during the Budget wrap -up session held on Monday, December 1, 2008.
The budget is balanced within existing resources for all funds.
As summarized in Table I (enclosed) and Exhibit I (attached),
(a) The Total 2009 City Budget is set at $200,778,616 which is:
• 4.5% more than the amended 2008 Budget of $192,173,745, and
• Approximately $1,075,000 more than the Preliminary Budget. The increase from the
Preliminary Budget includes changes outlined in the Budget Wrap -up document of
about $1,053,000, made up primarily of new grant awards, offset by expenditure
reductions. Council actions during the Wrap -up session increased total expenditures
by a net of about $21,000.
(b) The 12009 General Government (Tax - Supported) Budget is $60,767,923 which is:
• Approximately 2.8% greater than the amended 2008 budget level of $59,106,970.
• Total General Government dependency on beginning cash for 2009 is $2,110,313-
3.6% of the 2009 budgeted expenditures and below the 4% maximum budget
guideline. The projected 2009 year -end balance for General Government is
$5,354,095 or 8.8% of the operating budgets — slightly more than 1 month of operating
reserves. A summary of the General Government reserve balance is included on
Table 1.
(Continued) _
Resolution Ordinance X Contract Other (Specify) Schedule A
Funding Source: Res rces in all City Funds
APPROVED FOR SUBMITTAL:
City Manager
STAFF RECOMMENDATION: Pass Ordinance (with a possible amendment to increase the
Yakima County Emergency Management Assessment by $1,037).
BOARD /,COMMISSION RECOMMENDATION:.
COUNCIL ACTION:
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Table I
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2008 VS. 2009
• EXPENDITURE BUDGET COMPARISON
'O8 vs. '09
2008 2008 Amended
Year -End Amended 2009 Budget
Fund Estimate Budget Budget % Change .
General $47,470,025 $48,472,230 $50,362,914 3.9%
Parks 4,349,617 4,420,907 4,377,543 (1.0 %)
Street & Traffic 5,858,678 6,213,833 6,027,466 (3.0 %)
General Government Total (1) $57,678,320 $59,106,970 $60,767,923 2.8%
Community Development � 4,291,336 4,679,359 2,317,063 (50.5 %)
Utilities /Other Operating 54,767,519 56,214,358 58,773,726 4.6%
Capital Improvement 27,722,473 49,122,820 56,982,987 16.0%
Contingency /Operating Reserves 3,106,807 3,346,595 3,161,525 (5.5 %)
Employee Benefit Reserves 12,358,414 12,942,068 12,965,193 0.2%
General Obligation Bonds 2,585,964 2,587,115 2,717,782 5.1% .
LID Debt Service 187,000 187,000 207,000 10.7%
Water /Sewer Revenue Bonds 3,713,534 3,960,460 2,860,417 (27.8 %)
Trust and Agency Funds 25,000 27,000. 25,000 (7.4 %)
Total - Citywide Budget 131 $166,436,367 $192,173,745 $200,778,616 4.5%
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Legend:
(1) General Government - The 2009 General Government expenditure budget is approximately $1.6 million or 2.8%
above the 2008 amended budget.
(2) The 2009 budget includes an estimate of the 2009 grant awards only. The 2008 amended budget includes the 2008
grant awards and awards carried forward from the previous years.
(3) Citywide Expenditures - The Citywide Expenditure budget is approximately $8.6 million or 4.5% above the 2008
amended budget. .
General Government Reserve Summary
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End
2009 2009 2009 Estimated 2009 2009 Balance
• Projected 2009 Estimated Balance vs Beginning Ending vs
Fund/Description Revenue Budget Balance 2009 Budget Balance Balance Budget
General Fund $48,648,415 $50,362,914 ($1,714,499) 3.5% $5,883,830 $4,169,331 8.3%
Parks.& Recreation 4,244,385 4,377,543 (133,158) 3.1% 432,990 299,832 6.8%
Street & Traffic Fund
ii, Total General Government 5,764,810 6,027,466 (262,656) 4.6% 1,147,588 884,932 14.7%
$58,657,610 $60,767,923 ($2,110,313) 3.6% $7,464,408 $5,354,095 8.8%
erp 12/4/2008 12:12 PM .
Exhibit 1
CITY OF YAKIMA Page 1 of 4
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2009 BUDGET BY CITY FUNCTIONAL GROUPING •
2007 2008 2008 2009 2009 2009 2009 2009
Actual • Amended Year -End Preliminary vs 2008 Beginning Projected Est. Ending
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Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance
General Government
City Council $182,758 $204,961 $205,442 $213,540 4.2% •
City Manager 450,429 488,608 488,174 521,307 6.7%
State Examiner 95,467 103,000 100,000 103,000 0.0%
Records 365,783 490,224 420,551 439,331 (10.4 %) .
Financial Services 1,219,856 1,453,768 1,439,025 1,540,878 6.0%
Human Resources 410,129 465,627 455,619 489,040 5.0%
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Legal • 1,308,276 1,354,666 1,364,741 1,459,796 7.8%
Municipal Court 1,072,678 1,289,964. 1,195,560 1,321,304 2.4%
Purchasing 234,303 271,231 263,617 329,881 21.6%
Hearing Examiner 60,155 71,000 51,000 51,000 (28.2 %)
Environmental Planning 691,506 737,706 731,261 899,031 21.9% .
Code Administration ,1,530,132 1,645,403 1,605,995 1,783,856 8.4%
Indigent Defense 360,797 385,000 375,000 385,000 0.0%
Safe Community Action Plan (SCAP) 0 0 0 0 n/a
Police 19,489,297 21,325,811 20,855,956 22,434,616 5.2%
Fire 7,941,374 n 8,443,241 8,411,972 8,909,315 5.5%
Police Pension 1,384,894 1,412,950 1,350,521 1,387,957 (1.8 %)
Probation Center 48,233 25,000 25,000 25,000 0.0%
Engineering 1,029,928 1,154,964 1,072,201 1,194,716 3.4% •
City Hall Maintenance 395,937 418,299 405,187 422,178 0.9%
Information Systems • 2,476,068 2,844,751 2,841,910 2,483,585 (12.7 %)
Utility Services 958,592 1,091,136 1,054,353 1,225,469 12.3%
Library 0 0 0 0 #DIV /0!
Intergovernmental 284,423 288,685 286,660 359,039 24.4%
Sun Dome 150,000 150,000 150,000 150,000 0.0%
District Court 10,645 13,700 3,150 1,800 (86.9 %)
Transfers , 2,082,216 2,342,535 2,317,130 2,232,275 (4.7 %)
Total General Fund $44,233,876. $48,472,230 $47,470,025 $50,362,914 3.9% $5,883,830 $48,648,415 $4,169,331
Parks & Recreation 4,110,659 4,420,907 4,349,617 4,377,543 (1.0 %) 432,990 4,244,385 299,832
Street & Traffic Operations 5,351,851 6,213,833 5,858,678 , . 6,027,466 (3.0 %) 1,147,588 5,764,810 884,932
Total General Government Funds $53,696,386 $59,106,970 $57,678,320 $60,767,923 2.8% $7,464,408 $58,657,610 $5,354,095
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2007 2008 2008 2009 2009 2009 2009 2009
Actual Amended Year -End Preliminary vs 2008 Beginning Projected Est. Ending
Expenditures Budget Estimate - Budget Amended Fund Balance Revenue Fund Balance
Other Operating/Enterprise
Economic Development $268,300 $181,556 $178,056 $146,173 19.5%
( ) $171,619 $90,000 $115,446
Community Development 2,136,382 4,679,359 4,291,336 2,317,063 (50.5 %) 782,545 2,180,241 645,723
Community Relations ` 529,918 547,054 531,371 566,925 3.6% 795,701 604,420 833,196
Community Services 105,993 590,107 399,589 487,712 (17.4 %) 25,562 522,712 60,562
Growth Mgmt /Commute Trip Red Fund 38,106 49,745 49,745 0 (100.0 %) 93 0 93
Cemetery 315,560 257,599 256,186 260,420 1.1% 68,929 247,750 56,259
Emergency Services 1,019,761 1,104,501 1,099,125 1,152,430 4.3% 170,495 1,059,476' 77,541
Public Safety Communications 2,449,375 2,691,381 2,682,640 3,028,165 12.5% 271,025 2,912,166 155,026
Parking & Business Improvement Area 82,826 118,343 115,421 204,592 72.9% 4 . 210,170 5,582
Trolley (Yakima Interurban Lines) 24,873 468,619 257,841 221,621 (52.7 %) 2,291 222,762 3,432
Front Street Business Improvement Area 1,200 3,000 3,000 3,000 0.0% 6,715 3,535 7,250
Tourist Promotion 1,258,433 1,410,662 1,410,662 1,474,205 4.5% 168,646 1,420,300 114,741
Capitol Theatre 281,611 304,737 304,737 318,513 4.5% 148,795 314,567 144,849
Public Facilities District Revenue 644,628 1,114,424 1,068,424 1,194,000 7.1% 136,282 1,217,000 159,282
Tourist Promotion Area 381,834 393,000 393,289. 405,088 3.1% 414 405,088 414
Storm Water Operating 0 1,120,506 870,948 1,801,039 60.7% 250,052 1,795,000 244,013
Transit 6,386,583 7,324,976 7,323,528 7,429,116 1.4% 594,474 7,192,600 357,958
Refuse 3,809,216 4,500,990 4,487,797 4,652,022 3.4% 154,135 4,615,650 117,763
Sewer Operating 15,908,713 16,649,719 16,622,666 16,874,193 1.3% 1,549,644 16,702,714 1,378,165
Water Operating 6,594,239 7,304,687 6,997,875 7,289,187 (0.2 %) 1,600,868 6,898,837 1,210,518
Irrigation Operating 2,625,516 2,668,515 2,666,204 2,784,200 4.3% 181,947 2,665,250 62,997
Equipment Rental 4,553,864 5,750,023 5,622,062 5,975,442 3.9% 4,245,283. 5,749,355 4,019,196
Environmental Fund 50,098 454,750 273,800 1,306,220 187.2% 438,077 1,079,581 211,438
Public Works Administration 1,131,552 1,205,464 1,152,553 1,199,463 (0.5 %) 173,056 1,220,130 193,723
Total Other Operating/Enterprise $50,598,581 $60,893,717 $59,058,855 $61,090,789 0.3% $11,936,652 $59,329,304 $10,175,167
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2007 2008 2008 2009 2009 2009 2009 2009
Actual Amended Year -End Preliminary vs 2008 Beginning Projected Est. Ending
Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance
Capital Improvement
Arterial Street $4,099,997 $9,420,282 $4,518,816 $7,317,146 (22.3 %) $1,044,171 $6,643,041 $370,066
Transportation Improvement 37,548 0 0 0 #DIV /0! - 0 0 0
' C.B.D. Capital Improvement 2,586,061 2,622,227 2,342,424 257,235 (90.2 %) 379,889 35,800 158,454
Capitol Theatre Construction 231,664 1,281,103 1,224,353 9,728,750 659.4% 175,983 9,873,000 320,233
Parks & Recreation Capital 656,361 1,555,838 620,900 1,275,000 (18.1 %) 195,423 1,240,000 160,423
Fire Capital 1,554,054 1,265,272 498,000 1,618,100 27.9% 1,300,292 340,153 22,345
Law & Justice Capital 953,479 863,300. 620,881 1,433,814 66.1% 553,690 1,060,814 180,690
Public Works Trust Construction 772,861 1,902,702 1,660,236 1,235,570 (35.1 %) 1,307,572 925,000 997,002
REET 2 Capital Construction 797,381 2,016,215 958,749 1,661,822 (17.6 %) 1,154,403 820,000 312,581
L.I.D. Construction Control 31,635 .. 535,000 535,000 430,000 (19.6 %) . (572,413) 1,002,413 0
Storm Water Capital 0 175,000 149,187 325,000 85.7% 50,813 350,000 75,813 .
Transit Capital Reserve 61,836 2,407,652 2,272,652 1,050,750 (56.4 %) 1,034,199 576,500 559,949
Convention Center Capital Improvement 64,997 107,682 107,682 268,000 148.9% 301,178 216,200 249,378
Cum. Reserve for Capital Improvement 3,981,060 9,419,474 1,927,000 19,460,000 106.6% 173,350 19,465,100 178,450
Wastewater Facilities Capital Reserve 19,620 720,000 720,000 50,000 (93.1 %) 317,747 152,000 419,747
Sewer Construction 2,793,253 2,115,000 831,000 2,220,000 5.0% 2,003,216 1,391,350 1,174,566
Domestic Water Improvement 473,612 2,065,200 628,259 2,380,100 15.2% 2,733,561 .1,708,000 2,061,461
Wastewater Facilities 6,044,548 7,187,473 6,445,000 3,285,000 (54.3 %) 3,177,482 1,161,000 1,053,482
Irrigation System Improvement 2,384,436 3,463,400 1,662,334 2,986,700 (13.8 %) 3,754,937 906,000 1,674,237
Total Capital Improvement $27,544,403 $49,122,820 $27,722,473 $56,982,987 16.0% $19,085,493 $47,866,371 $9,968,877
Contingency /Operating Reserves
Contingency Fund $65,337 $300,000 $100,000 $300,000 0.0% $334,070 $50,000 $84,070
FRS /Capitol Theatre Reserve 71,927 571,927 571,927 71,927 (87.4 %) 23,143 538,750 489,966
Risk Management 2,278,437 2,474,668 2,434,880 2,789,598 12.7% 1,084,140 2,618,500 913,042
Total Contingency /Operating Reserves $2,415,701 $3,346,595 $3,106,807 $3,161,525 (5.5 %) $1,441,353 $3,207,250 $1,487,078
Employee Benefit Reserves
Unemployment Compensation $109,920 $154,739 $151,139 $152,202 (1.6 %) $392,158 $108,550 $348,506
Employees Health Benefit 8,691,744 9,310,906 8,897,738 9,395,738 0.9% 3,567,557 9,315,000 3,486,819
Workers' Compensation 1,242,336 1,719,838 1,690,592 1,694,397 (1.5 %) 882,267 1,561,300 749,170
Wellness /EAP Fund 121,651 126,382 125,950 119,476 (5.5 %) 130,789 120,000 131,313
Firemen's Relief & Pension 1,497,086 1,630,203 1,492,995 1,603,380 (1.6 %) 780,412 1,608,565 785,597
Total Employee Benefit Reserves $11,662,737 $12,942,068 $12,358,414 $12,965,193 0.2% $5,753,183 $12,713,415 $5,501,405
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0 2007 2008 2008 2009 2009 2009 2009 2009 • of 4
Actual Amended Year -End Preliminary vs 2008 Beginning Projected Est. Ending
Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance
Trust and Agency Funds
Cemetery Trust $26,828 $27,000 $25,000 $25,000 (7.4 %) $563,181 $31,000 $569,181
Total Trust and Agency Funds $26,828 $27,000 $25,000 $25,000 7.4%
( ) $563,181 $31,000 $569,181
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Debt Service
L.I.D. Guaranty $0 $0 $0 $0 n/a $79,982 $300 $80,282
PFD Debt Service 459,729 459,075 459,075 460,413 0.3% 151;407 460,000 150,994
General Obligation Bonds 2,194,852 2,128,040 2,126,889 2,257,369 6.1% 525,401 2,109,389 377,421
L.I.D. Debt Service 253,673 187,000 187,000 ' 207,000 10.7% 74,477 213,000 80,477 ,
Water- Irrigation /Sewer Bonds 2,977,059 3,960,460 3,713,534 2,860,417 (27.8 %) 2,357,977 2,864,442 2,362,002
Total Debt Service $5,885,313 $6,734,575 $6,486,498 $5,785,199 (14.1 %) $3,189,244 $5,647,131 $3,051,176
Total City Budget $151,829,949 $192,173,745 $166,436,367 $200,778,616 4.5% $49,433,514 $187,452,081 $36,106,979
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ORDINANCE NO. 2008 -
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for
the year 2009; and making appropriations for estimated
expenditures..
WHEREAS, on or before the 1st day of November, 2008, a Preliminary
Budget for the City of Yakima for the year 2009 was duly filed with the Director of
Finance and City Clerk of the City of Yakima and submitted to the Yakima City
Council, all in accordance with applicable laws, and
WHEREAS, subsequent to November 1, 2008, the City Council held
hearings on the budget and on parts thereof, and on November 18, 2008, the
City Council held its formal public hearing on the budget all in accordance with
applicable laws, and
• WHEREAS, subsequent to its formal public hearing, the City Council
made adjustments and changes to the budget as the Council deemed necessary
or proper and determined the allowance in each item, . department, classification
and fund, all as set forth in the final budget document attached hereto, all in
accordance with applicable laws, now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The budget for the City of Yakima, Washington, for the year
2009 is hereby adopted in its final form and content as set forth in the budget
document entitled "City of Yakima, Annual Budget - 2009," which is attached
hereto as Schedule A and incorporated by reference herein. There is hereby
appropriated for expenditure during the year 2009 the aggregate amounts listed
on the attached Schedule A for each separate fund of the City, all in accordance
with Title 3 of the City of Yakima Municipal Code. Pursuant to Article 11, Section
9 of the City Charter, the City Manager shall administer the expenditure of all
funds appropriated herein, and the City Manager is authorized to take all
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Klm Final Budget 2009 Ordinance 12/2/2008
necessary and prudent actions to implement the City Councils expenditure
directives and budget appropriations.
Section 2. The City Clerk is directed to transmit a certified copy of the
budget hereby adopted to the Division of Municipal Corporations in the Office of
the State Auditor and to the Association of Washington Cities.
Section 3. This ordinance is one required to be made by the laws of the
State of Washington, and shall be in full force and effect on January 1, 2009,
upon its passage and publication as provided by law.
PASSED BY THE CITY COUNCIL, signed and approved this
day of December, 2008.
David Edler, Mayor
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ATTEST:
City Clerk
Publication Date:
Effective Date:
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Klm Final Budget 2009 Ordinance 12/2/2008
City of Yakima Page 1 of 2
Annual Budget -2009
.Schedule A
Summary of Appropriations by Fund
2009 2009
Estimated Budget Funds %
Fund Description Resources Appropriations of Budget
000 General Fund $54,532,245 $50,362,914 25.08%
123 Economic Development 261,619 146,173 0.07%
124 Community Development . 2,962,786 2,317,063 1.15%
125 Community Relations 1,400,121 566,925 0.28%
127 Community Services 548,274 487,712 0.24%
131 Parks & Recreation 4,677,375 4,377,543 2.18%
140 Growth Management /Commute Trip Reduction 93 0 0.00%
141 Street .& Traffic Operations 6,912,398 6,027,466 3.00%
142 Arterial Street 7,687,212 7,317,146 3.64%
144 Cemetery 316,679 260,420 0.13%
150 Emergency Services 1,229,971 1,152,430 • 0.57%
.151 Public Safety Communications 3,183,191 . 3,028,165 1.51%
161 Parking & Business Improvement Area 210,174 204,592 0.10%
162 Trolley (Yakima Interurban Lines) 225,053 221,621 0.11%
• 163 Front Street Business Improvement Area 10,250 3,000 0.00%
170 Tourist Promotion 1,588,946 1,474,205 0.73%
171 Capitol Theatre 463,362 318,513 0.16%
172 Public. Facilities District Revenue 1,353,282 1,194,000 0.60%
173 Tourist Promotion Area 405,502 405,088 0.20%
195 Contingency 384,070 300,000 0.15%
198 FRS /Capitol Threatre Reserve 561,893 71,927 • 0.04%
221 L.I.D. Guaranty 80,282 . 0 0.00%
272 2002 PFD Convention Center G. O. Debt 611,407 460,413 0.23%
281 1985 G.O. Div/Dam Redemption 984,950 980,288 0.49%
282 1998 LTGO Street Bond 0 0 0.00%
283 1994 G. O. LTD Levy Redemption 627,848 518,038 0.26%
284 1995 G. O. Street, Parks & Fire 463,575 267,678 0.13% •
285 1997 G. O. Line of Credit 50,000 50,000 0.03%
287 1996 G. O. LTD Levy Redemption 508,417 441,365 0.22%
289 LID Debt Service Control Fund 287,477 207,000 0.10%
321 CBD Capital Improvement • 415,689 257,235 0.13%
322 Capitol Theatre Construction 10,048,983 9,728,750 4.85%
331 Parks & Recreation Capital 1,435,423 1,275,000 0.64%
332 Fire Capital 1,640,445 1,618,100 0.81%
333 Law and Justice Capital 1,614,504 1,433,814 - 0.71%
342 Public Works Trust Construction
• 2,232,572 1,235,570 0.62%
343 REET 2 Capital Fund 1,974,403 1,661,822 0.83%
345 LID Construction Control Fund 430,000 430,000 0.21%
364 Transit Capital Reserve • - 1,610,699 1,050,750 0.52%
370 Convention Center Capital Improvement 517,378 268,000 0.13%
erp /cre 12/3/2008 11:04 AM
City of Yakima , Page 2 oft
Annual Budget -2009
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Schedule A
III
Summary of Appropriations by Fund
2009 2009
Estimated Budget Funds % '
Fund Description Resources Appropriations of Budget
392 Cum. Reserve for Capital Improvement 19,638,450 19,460,000 9.69%
441 Stormwater Operating 2,045,052 1,801,039 0.90%
442 Stormwater Capital 400,813 325,000 0.16%
462 Transit 7,787,074 7,429,116 3.70%
471 Refuse 4,769,785 4,652,022 2.32%
472 Wastewater Facility Reserve 469,747 50,000 0.03%
473 Wastewater Operating 18,252,358 16,874,193 8.40%
474 Water Operating 8,499,705 7,289,187 3.63%
475 Irrigation Operating 2,847,197 2,784,200 1.39%
476 Wastewater Construction 3,394,566 2,220,000 1.11%
477 Domestic Water Improvement 4,441,561 2,380,100 1.19%
478 Wastewater Facilities 4,338,482 3,285,000 1.64%
479 Irrigation System Improvement 4,660,937. 2,986,700 1.49%
481 1998 Water Revenue Bond Reserve 270,007 0 0.00%
483 1996 Wastewater Revenue Bond Reserve 145,363 0 0.
484 1991 Water /Sewer Rev Bond Redemption 655,470 545,141 0.
485 Apple Tree Bond 0 0 0.00%
486 1998 Water Revenue Bond Redemption 239,076 234,560 0.12%
488 1996 Wastewater Revenue Bond Redemption 412,214 412,213 0.21%
489 1991 Water/Wastewater Rev Bond Reserve 967,700 0 0.00%
491 2003 - Irrigation Revenue Bond Redemption 356,144 - 320,709 0.16%
493 2003 Wastewater Revenue Bond Redemption 1,347,795 1,347,794 0.67%
494 2003 Wastewater Revenue Bond Reserve 828,650 0 0.00%
512 Unemployment Compensation 500,708 152,202 0.08%
513 Employees Health Benefit 12,882,557 9,395,738 4.68%
514 Workers' Compensation 2,443,567 1,694,397 0.84%
515 Risk Management 3,702,640 2,789,598 1.39%
516 Wellness /EAP Fund 250,789 119,476 0.06%
551 Equipment Rental 9,994,638 5,975,442 2.98%
555 Environmental Fund 1,517,658 1,306,220 0.65%
560 Public Works Administration 1,393,186 1,199,463 0.60%
610 Cemetery Trust 594,181 25,000 0.01%
612 Firemen's Relief & Pension 2,388,977 1,603,380 0.80%
Total City Budget $236,885,595 $200,778,616 100.00%
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erp /cre 12/3/2008 11:04 AM