HomeMy WebLinkAbout2023-039 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 ORDINANCE NO. 2023-039
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 7th day of November, 2023.
Oti
Janice Demo, Mayor
ATTEST: ' !a+A
Cio"-
,
4-
Rosalinda Ibarra, City Clerk 1SH‘NG
First Reading: October 17, 2023
Publication Date: November 10, 2023
Effective Date: November 10, 2023
City of Yakima
2023 Budget Amendment SCHEDULE I
4th Quarter
From Fund From Dr(Cr) To Fund To Dr(Cr) # Description
Fund I Account#I Name $ Fund'Account I Name I $ Ref
New Revenue-offsetting increases in expenditures and revenues
Yakima County-Coronavirus State and Locally Fiscal
General Fund 1 8953314 CARES Grant $ 123,462.00 1 3196420 Operating Equipment $ 123,462.00 1 Recovery Funds-License Plate Reader
Streets Capital 346 8953148 Federal DOT Grant $ 4,093,083 00 346 7156530 Roadway $ 1,095,649.00 2 Federal STBG(FHWA)dollars-N 1st St Project
Streets Capital 346 8953448 Dept Of Transportation $ 831,650 00 346 7156511 Eng Pre-Design 59511 $ 346,580.00 Federal STBG(FHWA)dollars-N 1st St Project
Streets Capital 346 8953449 Transportation Improvement Bd $ 252,216 00 346 7156530 Eng Pre-Design 59511 $ 3,734,720.00 Federal STBG(FHWA)dollars-N 1st St Project
IT Grant,Purchase and installation of software and
Transit Capital 464 8953324 Fed Pass Thru Wsdot Grant $ 1,142,851.00 464 4516420 Operating Equipment $ 1,142,85100 3 equipment to replace existing
Transit Capital 464 8953119 American Rescue Plan(ARPA) $ 333,633.00 464 4676441 Vans $ 333,633 00 4 American Rescue Plan(ARPA)Paratransit Vans
Transit Capital 464 8953448 American Rescue Plan(ARPA) $ 100,000.00 464 4516440 Trucks $ 100,000 00 5 Move Ahead Grant
YAKCORP 632 8953818 Yakcorps $ 94,614.00 632 6324100 Professional Svcs $ 94,614.00 6 Increase Expenditures omitted from the 2023 Budget
General Fund 001 8953457 Department of Commerce $ 95,997.00 001 2264100 Professional Svcs $ 95,997 00 7
(CHIP)Grant Connecting Housing to Infrastructure Grant
General Fund 001 8953314 ARPA/Local Fiscal Recovery Funds $ 669,000 00 001 2264100 Professional Svcs $ 669,000 00 (CHIP)Grant Connecting Housing to Infrastructure Grant
Parks Capital 331 8953457 State Grant $ 13,500.00 331 5433500 Small Tools&Minor Equipment $ 13,500 00 8 WA State Dept of Archaeology&Historic Preservation
$ 7,750,006.00 $ 7,750,006 00
'Increase Budget Expenditures from Reserves
911 Operating 151 Reserves $ 34,000 00 151 3434100 Professional Service $ 34,000 00 9 911 Service Agreement Yakima County-Refund
Water Operating 474 Reserves $ 190,000 00 474 7654701 Pacific Power&Light $ 190,000.00 10 Additional Well Sites increased cost of Electricity
Irrigation Operating 475 Reserves $ 27,635 00 475 7824708 Ditch Charges $ 27,635.00 11 Ditch Charges due to increase of rate assessments
General Fund 001 Reserves $ 175,000 00 001 6812900 Pensions LEOFF Retirees $ 175,000.00 12 Police Pension
Fire Pension 612 Reserves $ 100,000 00 612 6824161 Retired LEOFF Med Benefit Fire $ 100,000.00 13 Fire Pension
General Fund 001 Reserves $ 57,686 11 001 3052310 Industrial Insurance $ 57,686.11 14 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 502 86 001 3082310 Industrial Insurance $ 502 86 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 136,175 28 001 3122310 Industrial Insurance $ 136,175.28 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 410,840.77 001 3132310 Industrial Insurance $ 410,840.77 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 1,307 43 001 3142310 Industrial Insurance $ 1,307.43 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 832 35 001 3182310 Industrial Insurance $ 832 35 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 27,263 59 001 3192310 Industrial Insurance $ 27,263.59 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 417,564.65 001 3222310 Industrial Insurance $ 417,564.65 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 1,545 87 001 3232310 Industrial Insurance $ 1,545.87 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 11,145 89 001 3292310 Industrial Insurance $ 11,145.89 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 2,318.80 001 3312310 Industrial Insurance $ 2,318.80 Increase in Industrial Insurance Costs
3%Criminal Justice 003 Reserves $ 36,581 34 003 3012310 Industrial Insurance $ 36,581.34 Increase in Industrial Insurance Costs
EMS Levy 150 Reserves $ 38,638 81 150 3222310 Industrial Insurance $ 38,638.81 Increase in Industrial Insurance Costs
Transit Operating 462 Reserves $ 5,225 91 462 4622310 Industrial Insurance $ 5,225.91 Increase in Industrial Insurance Costs
Workers Comp 514 8956651 Operating Fund Contributions $ 1,147,629.66 514 Reserves $ 1,147,629 66 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 550,000.00 514 1782330 Time Loss Disability Payments $ 550,000 00 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 350,000.00 514 1782320 Workers Comp Benefits Paid $ 350,000 00 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 140,000 00 514 1774100 Professional Svcs $ 140,000 00 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 154,000 00 514 1784990 Damage Claims $ 154,000 00 Increase in Industrial Insurance Costs
Medical Fund 513 Reserves $ 2,000.00 513 1874100 Professional Svcs $ 2,000 00 15 Increased costs of Professional Service
Transit Operating 462 Reserves $ 100,000 00 462 4621200 Overtime $ 100,000 00 16 Overtime
EMS Levy 150 Reserves $ 110,000 00 150 3221200 Overtime $ 110,000.00 17 Fire Overtime
General Fund 001 Reserves $ 856,929 00 001 3221200 Overtime $ 856,929 00 18 Fire Overtime
Cemetery Fund 144 Reserves $ 4,000.00 144 5181120 Temporary Salaries $ 4,000 00 19 Temporary Salaries
Cemetery Fund 144 Reserves $ 3,000 00 144 5183400 Items Purchase for Resale $ 3,000 00 Items Purchase for Resale
Cemetery Fund 144 Reserves $ 154.00 144 5184706 Yakima County Landfill $ 154 00 Yakima County Landfill
Cemetery Fund 144 Reserves $ 1,540 00 144 5184707 Irrigation $ 1,540 00 Irrigation
Cemetery Fund 144 Reserves $ 900.00 144 5184800 R&M Contractors $ 900 00 R&M Contractors
10/6/2023 1 of 2 \\yakima_city\YKFN\Shared\Budget 2023-2024\JM-2023 4th Qtr Budget Amendment
City of Yakima
2023 Budget Amendment SCHEDULE I
4th Quarter
From Fund From Dr(Cr) To Fund To Dr(Cr) # Description
Fund I Account#I Name $ Fund'Account I Name I $ Ref
General Fund 001 Reserves $ 37,894.00 001 2254910 Miscellaneous Expense $ 37,894 00 20 Increased costs in Dangerous Building repairs
Risk Management 515 Reserves $ 82,892 00 515 6634601 Property Insurance $ 82,892 00 21 Increase in Property Insurance
Water Operating 474 Reserves $ 109,215.00 474 7643112 Operating Supplies/General $ 109,215 00 22 Operating Supplies/General
Streets Operating 141 Reserves $ 15,000 00 141 4324800 R&M/Contractors $ 15,000 00 23 Pole Replacement
Equipment Rental Capital 552 Reserves $ 1,176,513.77 552 5524910 Miscellaneous Expense $ 204.85 24 Increased Fees
Equipment Rental Capital 552 Reserves $ - 552 5526430 Cars $ 285,823 26 Purchase Police Vehicles and Increase costs in upfitting
Replace Refuse vehicle that was wrecked plus increase
Equipment Rental Capital 552 Reserves $ - 552 5526440 Trucks $ 523,22145 costs of other City Vehicle Purchases
Equipment Rental Capital 552 Reserves $ - 552 5526450 Other Equipment $ 367,264 21 Increase costs of upfitting-Fire Vehicles
$ 6,515,932.09 $ 6,515,932.09
'House Keeping
General Fund 001 3523190 R&M Supplies $ 17,000 00 001 3513190 R&M Supplies $ 17,000.00 25 Correct 2023 Budget Amendment-Budget Neutral
General Fund 001 3523500 Small Tools&Minor Equipment $ 7,900.00 001 3513500 Small Tools&Minor Equipment $ 7,900.00 Correct 2023 Budget Amendment-Budget Neutral
General Fund 001 3524510 Rentals/Outside $ 4,200 00 001 3514510 Rentals/Outside $ 4,200.00 Correct 2023 Budget Amendment-Budget Neutral
General Fund 001 3524800 R&M Contractors $ 7,000.00 001 3514800 R&M Contractors $ 7,000.00 Correct 2023 Budget Amendment-Budget Neutral
Streets 141 4171410 Employee Year-End Cashout $ 500.00 141 4131410 Employee Year-End Cashout $ 500 00 26 Correct 2023 Budget Amendment-Budget Neutral
Equipment
Rental/General Fund 552 8956546 ER Replacement-Govt Funds $ 160,000.00 001 3134995 Equipment Replacement Costs $ 160,000.00 27 Police Vehicles
General Fund 001 3084100 Professional Services $ 160,000.00 001 Reserves $ 160,000.00 Move budget from dept 308 to dept 313
Parks Capital 331 8951101 Property Taxes $ 135,661.00 001 8951101 Property Taxes $ 135,66100 28 Correct Charter Amendment Allocation
Streets Capital 346 8951101 Property Taxes $ 88,044 00 001 8951101 Property Taxes $ 88,044 00 Correct Charter Amendment Allocation
$ 580,30500 $ 580,305.00
$ 14,846,243.09 $ 14,846,243 09
10/6/2023 2 of 2 \\yakima_city\YKFN\Shared\Budget 2023-2024\JM-2023 4th Qtr Budget Amendment
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 7.H.
For Meeting of: November 7, 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
(Second Reading)
SUBMITTED BY: *Rosylen Oglesby, Assistant City Manager/Interim Director of
Finance & Budget
Jennifer Paxton, 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 Type
D 4th Qtr Budget Amendment Memo: 10/9/2023 Budget Amer
D Ordinance 10/9/2023 Ordinance
❑ Schedule I 10/9/2023 Backup Material
❑ Revised Budget 10/9/2023 Backup Material
2
FINANCE
TO: Mayor and City Council
FROM: Roselyn Oglesby, Assistant City Manager
Kimberly Domine, Finance Division Manager
Jen Paxton, Financial Services Officer
DATE: October 6, 2023
RE: 2023 4th 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 Coronavirus State and Locally Fiscal Recovery Funds, General Fund 001 For
Police License Plate Reader. This increases both revenue and expense in equal and
offsetting amounts. $123,462
2). Federal DOT Grant for Fund 346 Street Capital Fund for N 1st St Project. This increases both
revenue and expense in equal and offsetting amounts. $5,176,949.
3). Transit Grants for Transit Capital Fund 464. IT Grant is for purchase and installation of
software and equipment to replace existing. This increases both revenue and expense in
equal and offsetting amounts. $1,142,851
4). American Rescue Plan Grant for Transit Capital Fund 464 for paratransit vans. This increases
both revenue and expense in equal and offsetting amounts. $333,633
5). American Rescue Plan Grant for Transit Capital Fund 464 for truck purchase. This increases
both revenue and expense in equal and offsetting amounts. $100,000
6). Increase YAKCORP Fund 632 omitted from the 2023 budget. This increases both revenue
and expense in equal and offsetting amounts. $94,614
3
FINANCE
7). (CHIP) Connecting Housing to Infrastructure Grant in General Fund 001. This increases both
revenue and expense in equal and offsetting amounts. $764,997.
8). WA State Department of Archaeology & Historic Preservation Grant for Parks Capital Fund
331; this adjustment increases both revenue and expense in equal and offsetting amounts.
$13,500
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:
9). Increase expenditures in 911 Operating Fund 151 for 911 Service Agreement Yakima County
refund 2023. $34,000
10). Increase expenditures in Water Operating Fund 474 due to increase in electricity for
additional well sites. $190,000
11). Increase expenditures in Irrigation Operating Fund 475 for increase in rate assessments for
ditch charges $27,635
12). Increase expenditures in General Fund 001 for increase in Pensions for Police LEOFF
Retires. $175,000
13). Increase expenditures in Fire Pension Fund 612 for increase in Fire Pension Med, Benefit.
$100,000.
14). Increase expenditures for an increase in Industrial Insurance costs. This will impact the
General Fund $1,067,183.60, Criminal Justice Fund .3% $36,581.34, EMS Levy Fund
150 $38,638.81, and the Transit Fund $5,225.91.
15). Increase expenditures in Medical Fund 513 for an increase in professional services.
$2,000
16). Increase expenditures in Transit Operating Fund 462 for increase in overtime $100,000
17). Increase expenditures in EMS Levy Fund 150 for increase cost of overtime $110,000
18). Increase expenditures in General Fund for increase in Fire overtime $856,929
19). Increase expenditures in Cemetery Fund 144 due to unforeseen increases in operation
expenditures. $9,594
20). Increase expenditures in General Fund 001 for increase in Dangerous Building Repairs.
$37,894
4
FINANCE
21). Increase expenditures in Risk Management Fund 515 for increases of Property Insurance.
$82,892
22). Increase expenditures in Water Operating Fund 474 for increase in operating supplies.
$109,215
23). Increase expenditures in Streets Fund 141 due to unforeseen replacement of pole.
$15,000
24). Increase expenditures in Equipment Rental Capital Fund 552 replacement for wrecked
vehicle in Refuse, addition purchase of Police Vehicles, and increased costs of upfitting
vehicles. $1,176,513.77
Technical Adjustment:
25) Moved General Fund department 352 into department 351 due to reorganization.
This is budget neutral.
26) Correct 2023 budget by moving Streets Operating Fund expenditures to another department
within the same fund. This is budget neutral.
27) Move Funds from General Fund to Equipment Rental Capital Fund for the purchases of police
vehicles. $160,000
28) Reallocation of Property Tax from General Fund to Parks Capital and Streets Capital to
correct the Charter Amendment allocation.
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.
5
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 7th day of November,
2023.
Janice Deccio, Mayor
ATTEST:
Rosalinda Ibarra, City Clerk
First Reading: October 17, 2023
Publication Date:
Effective Date:
City of Yakima
2023 Budget Amendment SCHEDULE I
4th Quarter
From Fund From Dr(Cr) To Fund To Dr(Cr) # Description
Fund I Account#I Name $ Fund'Account I Name I $ Ref
New Revenue-offsetting increases in expenditures and revenues I
Yakima County-Coronavirus State and Locally Fiscal
General Fund 1 8953314 CARES Grant $ 123,462.00 1 3196420 Operating Equipment $ 123,462.00 1 Recovery Funds-License Plate Reader
Streets Capital 346 8953148 Federal DOT Grant $ 4,093,083.00 346 7156530 Roadway $ 1,095,649.00 2 Federal STBG(FHWA)dollars-N 1st St Project
Streets Capital 346 8953448 Dept Of Transportation $ 831,650.00 346 7156511 Eng Pre-Design 59511 $ 346,580.00 Federal STBG(FHWA)dollars-N 1st St Project
Streets Capital 346 8953449 Transportation Improvement Bd $ 252,216.00 346 7156530 Eng Pre-Design 59511 $ 3,734,720.00 Federal STBG(FHWA)dollars-N 1st St Project
IT Grant,Purchase and installation of software and
Transit Capital 464 8953324 Fed Pass Thru Wsdot Grant $ 1,142,851.00 464 4516420 Operating Equipment $ 1,142,851.00 3 equipment to replace existing
Transit Capital 464 8953119 American Rescue Plan(ARPA) $ 333,633.00 464 4676441 Vans $ 333,633.00 4 American Rescue Plan(ARPA)Paratransit Vans
Transit Capital 464 8953448 American Rescue Plan(ARPA) $ 100,000.00 464 4516440 Trucks $ 100,000.00 5 Move Ahead Grant
YAKCORP 632 8953818 Yakcorps $ 94,614.00 632 6324100 Professional Svcs $ 94,614.00 6 Increase Expenditures omitted from the 2023 Budget
General Fund 001 8953457 Department of Commerce $ 95,997.00 001 2264100 Professional Svcs $ 95,997.00 7
(CHIP)Grant Connecting Housing to Infrastructure Grant
General Fund 001 8953314 ARPA/Local Fiscal Recovery Funds $ 669,000.00 001 2264100 Professional Svcs $ 669,000.00 (CHIP)Grant Connecting Housing to Infrastructure Grant
Parks Capital 331 8953457 State Grant $ 13,500.00 331 5433500 Small Tools&Minor Equipment $ 13,500.00 8 WA State Dept of Archaeology&Historic Preservation
$ 7,750,006.00 $ 7,750,006.00
'Increase Budget Expenditures from Reserves I
911 Operating 151 Reserves $ 34,000.00 151 3434100 Professional Service $ 34,000.00 9 911 Service Agreement Yakima County-Refund
Water Operating 474 Reserves $ 190,000.00 474 7654701 Pacific Power&Light $ 190,000.00 10 Additional Well Sites increased cost of Electricity
Irrigation Operating 475 Reserves $ 27,635.00 475 7824708 Ditch Charges $ 27,635.00 11 Ditch Charges due to increase of rate assessments
General Fund 001 Reserves $ 175,000.00 001 6812900 Pensions LEOFF Retirees $ 175,000.00 12 Police Pension
Fire Pension 612 Reserves $ 100,000.00 612 6824161 Retired LEOFF Med.Benefit Fire $ 100,000.00 13 Fire Pension
General Fund 001 Reserves $ 57,686.11 001 3052310 Industrial Insurance $ 57,686.11 14 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 502.86 001 3082310 Industrial Insurance $ 502.86 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 136,175.28 001 3122310 Industrial Insurance $ 136,175.28 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 410,840.77 001 3132310 Industrial Insurance $ 410,840.77 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 1,307.43 001 3142310 Industrial Insurance $ 1,307.43 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 832.35 001 3182310 Industrial Insurance $ 832.35 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 27,263.59 001 3192310 Industrial Insurance $ 27,263.59 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 417,564.65 001 3222310 Industrial Insurance $ 417,564.65 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 1,545.87 001 3232310 Industrial Insurance $ 1,545.87 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 11,145.89 001 3292310 Industrial Insurance $ 11,145.89 Increase in Industrial Insurance Costs
General Fund 001 Reserves $ 2,318.80 001 3312310 Industrial Insurance $ 2,318.80 Increase in Industrial Insurance Costs
3%Criminal Justice 003 Reserves $ 36,581.34 003 3012310 Industrial Insurance $ 36,581.34 Increase in Industrial Insurance Costs
EMS Levy 150 Reserves $ 38,638.81 150 3222310 Industrial Insurance $ 38,638.81 Increase in Industrial Insurance Costs
Transit Operating 462 Reserves $ 5,225.91 462 4622310 Industrial Insurance $ 5,225.91 Increase in Industrial Insurance Costs
Workers Comp 514 8956651 Operating Fund Contributions $ 1,147,629.66 514 Reserves $ 1,147,629.66 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 550,000.00 514 1782330 Time Loss Disability Payments $ 550,000.00 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 350,000.00 514 1782320 Workers Comp Benefits Paid $ 350,000.00 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 140,000.00 514 1774100 Professional Svcs $ 140,000.00 Increase in Industrial Insurance Costs
Workers Comp 514 Reserves $ 154,000.00 514 1784990 Damage Claims $ 154,000.00 Increase in Industrial Insurance Costs
Medical Fund 513 Reserves $ 2,000.00 513 1874100 Professional Svcs $ 2,000.00 15 Increased costs of Professional Service
Transit Operating 462 Reserves $ 100,000.00 462 4621200 Overtime $ 100,000.00 16 Overtime
EMS Levy 150 Reserves $ 110,000.00 150 3221200 Overtime $ 110,000.00 17 Fire Overtime
General Fund 001 Reserves $ 856,929.00 001 3221200 Overtime $ 856,929.00 18 Fire Overtime
Cemetery Fund 144 Reserves $ 4,000.00 144 5181120 Temporary Salaries $ 4,000.00 19 Temporary Salaries
Cemetery Fund 144 Reserves $ 3,000.00 144 5183400 Items Purchase for Resale $ 3,000.00 Items Purchase for Resale
Cemetery Fund 144 Reserves $ 154.00 144 5184706 Yakima County Landfill $ 154.00 Yakima County Landfill
Cemetery Fund 144 Reserves $ 1,540.00 144 5184707 Irrigation $ 1,540.00 Irrigation
Cemetery Fund 144 Reserves $ 900.00 144 5184800 R&M Contractors $ 900.00 R&M Contractors
10/6/2023 1 of 2 \\yakima_city\YKFN\Shared\Budget 2023-2024\JM-2023 4th Qtr Budget Amendment
City of Yakima
2023 Budget Amendment SCHEDULE I
4th Quarter
From Fund From Dr(Cr) To Fund To Dr(Cr) # Description
Fund I Account#I Name $ Fund'Account I Name I $ Ref
General Fund 001 Reserves $ 37,894.00 001 2254910 Miscellaneous Expense $ 37,894.00 20 Increased costs in Dangerous Building repairs.
Risk Management 515 Reserves $ 82,892.00 515 6634601 Property Insurance $ 82,892.00 21 Increase in Property Insurance
Water Operating 474 Reserves $ 109,215.00 474 7643112 Operating Supplies/General $ 109,215.00 22 Operating Supplies/General
Streets Operating 141 Reserves $ 15,000.00 141 4324800 R&M/Contractors $ 15,000.00 23 Pole Replacement
Equipment Rental Capital 552 Reserves $ 1,176,513.77 552 5524910 Miscellaneous Expense $ 204.85 24 Increased Fees
Equipment Rental Capital 552 Reserves $ - 552 5526430 Cars $ 285,823.26 Purchase Police Vehicles and Increase costs in upfitting
Replace Refuse vehicle that was wrecked plus increase
Equipment Rental Capital 552 Reserves $ - 552 5526440 Trucks $ 523,221.45 costs of other City Vehicle Purchases
Equipment Rental Capital 552 Reserves $ - 552 5526450 Other Equipment $ 367,264.21 Increase costs of upfitting-Fire Vehicles
$ 6,515,932.09 $ 6,515,932.09
'House Keeping I
General Fund 001 3523190 R&M Supplies $ 17,000.00 001 3513190 R&M Supplies $ 17,000.00 25 Correct 2023 Budget Amendment-Budget Neutral
General Fund 001 3523500 Small Tools&Minor Equipment $ 7,900.00 001 3513500 Small Tools&Minor Equipment $ 7,900.00 Correct 2023 Budget Amendment-Budget Neutral
General Fund 001 3524510 Rentals/Outside $ 4,200.00 001 3514510 Rentals/Outside $ 4,200.00 Correct 2023 Budget Amendment-Budget Neutral
General Fund 001 3524800 R&M Contractors $ 7,000.00 001 3514800 R&M Contractors $ 7,000.00 Correct 2023 Budget Amendment-Budget Neutral
Streets 141 4171410 Employee Year-End Cashout $ 500.00 141 4131410 Employee Year-End Cashout $ 500.00 26 Correct 2023 Budget Amendment-Budget Neutral
Equipment
Rental/General Fund 552 8956546 ER Replacement-Govt Funds $ 160,000.00 001 3134995 Equipment Replacement Costs $ 160,000.00 27 Police Vehicles
General Fund 001 3084100 Professional Services $ 160,000.00 001 Reserves $ 160,000.00 Move budget from dept 308 to dept 313
Parks Capital 331 8951101 Property Taxes $ 135,661.00 001 8951101 Property Taxes $ 135,661.00 28 Correct Charter Amendment Allocation
Streets Capital 346 8951101 Property Taxes $ 88,044.00 001 8951101 Property Taxes $ 88,044.00 Correct Charter Amendment Allocation
$ 580,305.00 $ 580,305.00
$ 14,846,243.09 $ 14,846,243.09
10/6/2023 2 of 2 \\yakima_city\YKFN\Shared\Budget 2023-2024\JM-2023 4th Qtr Budget Amendment
2023 Adopted Budget
Revised Quarter 4
Budget Amendment
- A l B C D I E I F I G H I I I J I K L M
1 Fund Revenue Expenditures
- Beginning Fund Fund
Balance As of Balance
2 4/20/23 Adopted Budget Prior Adjustment Current Adjustment Revised Adopted Budget Prior Adjustment Current Adjustment Revised Ending Fund Balance Percentage
3 General Government Funds: $ 23,151,415.86 $ 121,258,479.84 $ 6,531,870.41 $ 664,754.00 $ 128,455,104.25 $ 111,505,281.36 $ 19,581,671.57 $ 3,369,279.75 $ 134,456,232.68 $ 17,150,287.43
4-001 General Fund $ 9,534,450.09 $ 67,596,059.92 $ 449,125.81 $ 664,754.00 $ 68,709,939.73 $ 68,809,444.03 $ 1,147,793.39 $ 3,025,465.60 $ 72,982,703.02 $ 5,261,686.80 7.21%
5 003 .3%Criminal Justice $ 1,457,734.68 $ 3,254,000.00 $ - $ - $ 3,254,000.00 $ 3,573,344.61 $ 189,232.45 $ 36,581.34 $ 3,799,158.40 $ 912,576.28 24.02%
6 612 Firemens Pension $ 1,587,703.98 $ 923,386.00 $ - $ - $ 923,386.00 $ 966,839.53 $ - $ 100,000.00 $ 1,066,839.53 $ 1,444,250.45 135.38%
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 $ 15,000.00 $ 6,573,038.50 $ 1,379,898.28 20.99%
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 $ - $ 9,594.00 $ 379,340.36 $ 175,395.75 46.24%
13 150 Emergency Services $ 204,612.58 $ 1,777,086.00 $ - $ - $ 1,777,086.00 $ 1,741,141.70 $ - $ 148,638.81 $ 1,889,780.51 $ 91,918.07 4.86%
14 151 Public Safety Comm $ 659,673.42 $ 2,500,307.00 $ - $ - $ 2,500,307.00 $ 2,577,078.34 $ - $ 34,000.00 $ 2,611,078.34 $ 548,902.08 21.02%
15 154 Dispatch $ 516,931.08 $ 1,714,958.92 $ - $ - $ 1,714,958.92 $ 1,768,581.34 $ - $ - $ 1,768,581.34 $ 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 $ 518,706.00 $ - $ 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 $ - $ - $ 1,516,095.61 $ 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 $ 168,274.62 $ - $ 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 Cony 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 $ 18,435,284.25 I $ 3,825,274.62 I $ 5,414,154.00 I $ 27,674,712.87 $ 23,098,236.32 $ 6,313,950.96 $ 5,190,449.00 $ 34,602,636.28 $ 10,445,665.94
30 321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ - $ - $ - $ - $ - $ 55,023.93 #DIV/0!
31 322 Cap Th Constr $ 86,976.64 $ 60,000.00 $ 413,274.62 $ - $ 473,274.62 $ 60,000.00 $ 487,554.29 $ - $ 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 $ 149,161.00 $ 1,300,373.00 $ 159,449.10 $ 1,000,000.00 $ 13,500.00 $ 1,172,949.10 $ 139,605.33 11.90%
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 $ 773,803.68 $ - $ 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 Reet1 $ 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 $ 2,412,000.00 $ 5,264,993.00 $ 17,980,890.00 $ 9,862,559.22 $ 2,412,000.00 $ 5,176,949.00 $ 17,451,508.22 $ 3,248,755.48 18.62%
41 370 Cony 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 4
Budget Amendment
- A l B C D I E I F I G H I I I J I K L M
1 Fund Revenue Expenditures
-
Beginning Fund Fund
Balance As of Balance
2 4/20/23 Adopted Budget Prior Adjustment Current Adjustment Revised Adopted Budget Prior Adjustment Current Adjustment Revised Ending Fund Balance Percentage
3- General Government Funds: $ 23,151,415.86 $ 121,258,479.84 $ 6,531,870.41 $ 664,754.00 $ 128,455,104.25 $ 111,505,281.36 $ 19,581,671.57 $ 3,369,279.75 $ 134,456,232.68 $ 17,150,287.43
43 Enterprise Funds: $ 71,873,488.95 $ 94,585,171.39 $ 13,315,166.29 $ 1,576,484.00 $ 109,476,821.68 $ 99,016,688.79 $ 20,426,012.04 $ 2,008,559.91 $ 121,451,260.74 $ 59,899,049.89
44-421 Airport Operations $ 1,156,059.32 $ 1,934,333.00 $ - $ - $ 1,934,333.00 $ 1,963,443.16 $ 9,208.36 $ - $ 1,972,651.52 $ 1,117,740.80 56.66%
45 422 Airport Capital $ 597,237.77 $ 4,105,060.00 $ - $ - $ 4,105,060.00 $ 4,058,533.71 $ 135,000.00 $ - $ 4,193,533.71 $ 508,764.06 12.13%
46 441 Stormwater Ops $ 1,089,237.27 $ 4,126,410.00 $ - $ - $ 4,126,410.00 $ 3,830,963.31 $ 12,806.25 $ - $ 3,843,769.56 $ 1,371,877.71 35.69%
47 442 Stormwater Cap $ 5,418,294.52 $ 859,802.46 $ - $ - $ 859,802.46 $ 4,020,553.68 $ - $ - $ 4,020,553.68 $ 2,257,543.30 56.15%
48 462 Transit $ 10,754,520.33 $ 10,653,832.00 $ 268,456.00 $ - $ 10,922,288.00 $ 10,712,343.00 $ - $ 105,225.91 $ 10,817,568.91 $ 10,859,239.42 100.39%
49 464 Transit Capital $ 3,492,381.81 $ 1,766,976.32 $ 8,746,710.29 $ 1,576,484.00 $ 12,090,170.61 $ 511,625.00 $ 4,830,132.29 $ 1,576,484.00 $ 6,918,241.29 $ 8,664,311.13 125.24%
50 471 Refuse $ 4,343,234.67 $ 9,251,365.45 $ - $ - $ 9,251,365.45 $ 9,310,586.71 $ 56,859.90 $ - $ 9,367,446.61 $ 4,227,153.51 45.13%
51 472 WW Cap Fac $ 5,570,121.83 $ 1,000,000.00 $ - $ - $ 1,000,000.00 $ 4,583,617.51 $ 543,092.33 $ - $ 5,126,709.84 $ 1,443,411.99 28.15%
52 473 WW Operating $ 11,793,965.65 $ 24,388,283.00 $ - $ - $ 24,388,283.00 $ 25,180,729.15 $ 4,324,033.16 $ - $ 29,504,762.31 $ 6,677,486.34 22.63%
53 474 Water Operating $ 7,698,591.01 $ 13,495,704.25 $ - $ - $ 13,495,704.25 $ 13,110,368.22 $ 61,887.25 $ 299,215.00 $ 13,471,470.47 $ 7,722,824.79 57.33%
54 475 Irrigation Operating $ 1,318,689.33 $ 2,102,600.00 $ - $ - $ 2,102,600.00 $ 2,407,467.33 $ 2,992.50 $ 27,635.00 $ 2,438,094.83 $ 983,194.50 40.33%
55 476 WW Constr $ 10,448,672.57 $ 3,209,802.46 $ - $ - $ 3,209,802.46 $ 4,020,815.12 $ 6,100,000.00 $ - $ 10,120,815.12 $ 3,537,659.91 34.95%
56 477 Water Capital $ 1,880,883.91 $ 2,909,802.45 $ - $ - $ 2,909,802.45 $ 2,701,259.69 $ 50,000.00 $ - $ 2,751,259.69 $ 2,039,426.67 74.13%
57 478 WW Facilities $ 5,835,538.30 $ 1,000,000.00 $ 4,300,000.00 $ - $ 5,300,000.00 $ 5,067,749.67 $ 4,300,000.00 $ - $ 9,367,749.67 $ 1,767,788.63 18.87%
58 479 Irrigation Capital $ (1,180,319.95) $ 11,957,000.00 $ - $ - $ 11,957,000.00 $ 5,712,433.53 $ - $ - $ 5,712,433.53 $ 5,064,246.52 88.65%
59 488 WW Rev Bond $ 14,072.17 $ 382,800.00 $ - $ - $ 382,800.00 $ 382,800.00 $ - $ - $ 382,800.00 $ 14,072.17 3.68%
60 491 Irrig Rev Bond $ 28,826.76 $ 276,600.00 $ - $ - $ 276,600.00 $ 276,600.00 $ - $ - $ 276,600.00 $ 28,826.76 10.42%
61 493 WW Rev Bond $ 1,613,481.68 $ 1,164,800.00 $ - $ - $ 1,164,800.00 $ 1,164,800.00 $ - $ - $ 1,164,800.00 $ 1,613,481.68 138.52%
62 Internal Service Funds: $ 17,780,079.30 $ 33,654,885.01 $ 838,146.61 $ 1,307,629.66 $ 35,800,661.28 $ 35,621,008.66 $ 2,150,888.76 $ 2,455,405.77 $ 40,227,303.19 $ 13,353,437.39
63-512 Unemploy Reserve $ 421,757.26 $ 247,995.14 $ - $ - $ 247,995.14 $ 234,542.37 $ - $ - $ 234,542.37 $ 435,210.03 185.56%
64 513 Health Reserve $ 4,170,588.03 $ 15,562,634.88 $ - $ - $ 15,562,634.88 $ 14,728,925.40 $ - $ 2,000.00 $ 14,730,925.40 $ 5,002,297.51 33.96%
65 514 Workers Comp Res $ 135,064.64 $ 2,023,416.36 $ 383,395.00 $ 1,147,629.66 $ 3,554,441.02 $ 2,241,785.23 $ - $ 1,194,000.00 $ 3,435,785.23 $ 253,720.43 7.38%
66 515 Risk Mgmt Reserve $ 6,544,817.94 $ 5,438,457.51 $ - $ - $ 5,438,457.51 $ 6,418,703.86 $ 59,117.73 $ 82,892.00 $ 6,560,713.59 $ 5,422,561.86 82.65%
67 516 Wellness $ 187,450.62 $ 75,000.00 $ - $ - $ 75,000.00 $ 66,900.00 $ - $ - $ 66,900.00 $ 195,550.62 292.30%
68 551 Equipment Rental $ (484,084.63) $ 3,554,867.08 $ - $ - $ 3,554,867.08 $ 3,556,797.28 $ - $ - $ 3,556,797.28 $ (486,014.83) -13.66%
69 552 Replacement Reserve $ 5,430,759.09 $ 2,472,447.00 $ - $ 160,000.00 $ 2,632,447.00 $ 3,579,500.00 $ 1,558,741.23 $ 1,176,513.77 $ 6,314,755.00 $ 1,748,451.09 27.69%
70 555 Environmental $ 289,858.12 $ 422,100.00 $ - $ - $ 422,100.00 $ 491,617.23 $ 78,278.19 $ - $ 569,895.42 $ 142,062.70 24.93%
71 560 PW Admin $ 609,462.81 $ 1,433,450.00 $ - $ - $ 1,433,450.00 $ 1,877,720.25 $ - $ - $ 1,877,720.25 $ 165,192.56 8.80%
72 581 Customer SVC $ 474,405.42 $ 2,424,517.04 $ 454,751.61 $ - $ 2,879,268.65 $ 2,424,517.04 $ 454,751.61 $ - $ 2,879,268.65 $ 474,405.42 16.48%
73 Fiduciary Funds: $ 2,146,035.98 $ 590,552.49 $ - $ 94,614.00 $ 685,166.49 $ 590,552.49 $ - $ 94,614.00 $ 685,166.49 $ 2,146,035.98
74-632 Yakcorps $ 1,109,166.49 $ 578,552.49 $ - $ 94,614.00 $ 673,166.49 $ 578,552.49 $ - $ 94,614.00 $ 673,166.49 $ 1,109,166.49 164.77%
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 $ 132,324,609.44 $ 268,524,372.98 $ 24,510,457.93 $ 9,057,635.66 $ 302,092,466.57 $ 269,831,767.62 $ 48,472,523.33 $ 13,118,308.43 $ 331,422,599.38 $ 102,994,476.63 31.08%
78
79