HomeMy WebLinkAbout04/02/2024 11. Ordinance amending the 2023-2024 Biennial Budget for the City of Yakima and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2023-2024 for various purposes (First Reading) 1
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 11.
For Meeting of:April 2, 2024
ITEM TITLE: Ordinance amending the 2023-2024 Biennial Budget for the City of
Yakima and making appropriations from Unappropriated Fund
Balances within various Funds for expenditure during 2023-2024
for various purposes (First Reading)
SUBMITTED BY: *Rosylen Oglesby, Interim Director of Finance and Budget
Kimberly Domine, Finance Division Manager
Jennifer Morris, Financial Services Officer
SUMMARY EXPLANATION:
This appropriation is an ordinance amending the 2023-2024 Biennial Budget to provide
appropriations for projects or programs that were unknown or uncertain and therefore not included
at the time of the Budget adoption.
ITEM BUDGETED: NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
First reading of Ordinance.
ATTACHMENTS:
Description Upload Date Type
D Ordinance 3/21/2024 Ordinance
D Memo 3/21/2024 Cover Memo
D Schedule I 3/21/2024 Backup Material
D Revised budget by fund 3/21/2024 Backup Material
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ORDINANCE NO. 2024-
AN ORDINANCE amending the 2023-2024 Biennial Budget for the City of
Yakima; and making appropriations from Unappropriated Fund
Balances within various funds for expenditure during 2024 for
various purposes including 2023 encumbrances as described
in the attached Schedule I.
WHEREAS, the various funds indicated on the attached Schedule I contain
Unappropriated Fund Balances available for appropriation and expenditures during 2024
in various amounts and for the purposes mentioned in the attached Schedule; and
WHEREAS, at the time of the adoption of the 2023-2024 biennial 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 2024, 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 16th day of April,
2024.
Patricia Byers, Mayor
ATTEST:
Rosalinda Ibarra, City Clerk
First Reading: April 2, 2024
Publication Date:
Effective Date:
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TO: Mayor and City Council
FROM: Roselyn Oglesby, Assistant City Manager
Kimberly Domine, Finance Division Manager
Jen Paxton, Financial Services Officer
DATE: March 21, 2024
RE: 2024 Budget Ordinance - 2023 Carryforward
This budget ordinance effects course corrections based on new information for the 2024 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 2024 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 spreadsheet:
New Revenue:
1). Streets and Overlay Fund 346 grant from (TIB) Transportation Improvement Board Award for
34th and Fruitvale Roundabouts and NobHill Blvd 2024 Grind and Overlay: This
adjustment increases both revenue and expense in equal and offsetting amounts.
$3,306,422
2). Streets and Overlay Fund 346 grant from WSDOT National Highway System R2024-008.
This adjustment increases both revenue and expense in equal and offsetting amounts.
$200,000.
3). Transit Capital Fund 464 grant from WSDOT for Para-Transit ADA Vans. This adjustment
increases both revenue and expense in equal and offsetting amounts. $750,000.
4). General Fund 001 Fund grant from Office of Firearm Safety and Violence Prevention. This
adjustment increases both revenue and expense in equal and offsetting amounts.
$150,000.
5). Police Grants Fund 152 grant from OVC Office for Victims of Crime. This adjustment
increases both revenue and expense in equal and offsetting amounts. $289,300.
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6). Police Grants Fund 152 from WSDOC Crime Victims Advocacy. This adjustment increases
both revenue and expense in equal and offsetting amounts. $129,783
7). Police Grant Fund 152 from Office of Violence Against Women. This adjustment increases
both revenue and expense in equal and offsetting amounts. $473,348.
8). General Fund 001 grant from Washington State Traffic Commission for Safety Equipment.
This adjustment increases both revenue and expense in equal and offsetting amounts.
$7,450.
9). General Fund 001 Fund grant from WTSC Make it Home Safe. This grant is for vehicle
purchase and FTE Reimbursement. This adjustment increases both revenue and
expense in equal and offsetting amounts. $239,422.
10). General Fund 001 Fund grant from CHIP (Connecting Housing to Infrastructure Program);
this adjustment increases both revenue and expenditures. $796,738.
Prior-Year roll-forward of 2023 encumbrances:
11). Prior-Year roll-forward of 2023 encumbrances. A large portion of this adjustment is for the
Equipment Rental Fund, for prior-year-authorized purchases of vehicles and equipment
that have a long purchase lead-time. $2,483,514.59.
Offsetting revenue and expense for ARPA grant of$2,538,363.57.
All of these expenditures were included in the 2023 budget and as result are revenue-
neutral to the 2024 Budget — these simply renew previously-approved expenditure
authority. Similarly, General Fund roll-forward of 2023 approved expenditures is
$196,603.25.
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:
12). Increase expenditures in General Fund 001 for increase in Municipal Court Interpreter Cost.
$35,000
13). Increase expenditures in General Fund 001 for costs of utilities and repairs to the Bank of
America Building. $50,000
14). Increase expenditures in EMS Levy Fund 150 for Image Trend Records Management
Software for Fire. $60,000.
15). Increase expenditures in Convention Center Capital Fund 370 for restroom remodel project
not completed in 2023. $225,000
16). Increase expenditures in Cumulative Reserve Fund 392 for the balance of the Tyler Payroll
Software project. $84,000.
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17). Increase expenditures in Stormwater Capital Fund for Stormwater Construction Projects.
$2,000,000
18). Increase expenditures in Transit Capital Fund 464 for the match for the WSDOT Grant for
Para Transit Vans. $190,000.
19). Increase expenditures in Equipment Rental Capital Fund 552 for additional
Vehicles/Equipment purchases not know at time of budget.
20). Increase expenditures in Streets Operating Fund 141 for increased costs of purchasing
Asphalt Grinder. $150,000.
21). Increase expenditures in General Fund 001 for Financial Services Technician omitted from
the 2024 budget. $85,413.57.
22). Increase expenditures in General Fund 001 City Hall Maintenance for Temporary Custodial
Staff omitted from the 2024 budget. $14,042.16
23). Increase expenditures in General Fund 001 City Hall Maintenance for Repair and
Maintenance omitted from the 2024 budget. $20,000.
24). Increase expenditures in Funds 473 Wastewater 55%, 474 Water 35%, and 475 Irrigation
9% for 1 FTE Buyer 1 Position. $74,000.
25). Increase expenditures in Wastewater Construction Funds 476, 472, and 478 for Sewer
Collection System Projects $15,600,000.
26). Increase expenditures in Water Construction Fund 477 Water System Projects. $2,464,000.
Technical Adjustment:
27) House Keeping. Increase transfer from Wastewater Operating to Wastewater Construction.
This will increase Expenditures in Fund 473 and Increase Revenue in Fund 478.
35) House Keeping. Decrease Fund 479 Irrigation Capital Fund Revenue $2,000,000. Grant
was not awarded.
36) House Keeping. Increase revenue in Fund 479 Irrigation Capital Fund $7,600,000.
Department Ecology Grant revenue was not received in 2023 and the City is expecting to receive
the grant in 2024/2025.
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Staff expects further 2024 course-correction budget adjustments later in the year, as new
information becomes available that is not fully known at this time.
City of Yakima
2024 Budget Amendment&PO Encumbrances SCHEDULE I
1st Quarter
From Fund Debit To Fund Credit # Description
Fund I Account# I Name $ Fund'Account I Name I $ Ref
New Revenue-offsetting increases in expenditures and revenues I
Streets and Overlay Fund 346 7156530 Roadway $ 2,087,102.00 346 8953449 Transportation Improvement Bd $ 2,087,102.00 1 AT 2447 34th&Fruitval Blvd Roundabouts TIB Award
Streets and Overlay Fund 346 7156530 Roadway $ 1,219,320.00 346 8953449 Transportation Improvement Bd $ 1,219,320.00 AT 2793 Nob Hill Blvd 2024 Grind and Overlay TIB Award
Streets and Overlay Fund 346 7156511 Eng Pre-Design $ 200,000.00 346 8953148 Federal DOT Grant $ 200,000.00 2 WSDOT National Highway System Asset Management Program
Transit Capital 464 4676441 Vans $ 760,000.00 464 8953324 Fed Pass Thru Wsdot Grant $ 760,000.00 3 R2024-008 WSDOT Grant for Para-Transit ADA Vans
General Fund 001 3136420 Operating Equipment $ 46,000.00 001 8953457 Dept of Commerce $ 46,000.00 4 Office of Firearm Safety and Violence Prevention Grant
General Fund 001 3133500 Small Tools&Minor Equipment $ 32,000.00 001 8953457 Dept of Commerce $ 32,000.00 Office of Firearm Safety and Violence Prevention Grant
General Fund 001 3194117 Flock Maint Agreement $ 72,000.00 001 8953457 Dept of Commerce $ 72,000.00 Office of Firearm Safety and Violence Prevention Grant
Police Grants 152 3171110 Salaries-Permanent $ 289,300.00 152 8953111 DOJ Grant $ 289,300.00 5 OVC Office for Victims of Crime Grant,FTE salaries
Police Grants 152 3174100 Professional Services $ 129,783.00 152 8953452 Safe Streets Rev $ 129,783.00 6 WSDOC Crime Victims Advocacy Grant
Police Grants 152 3174213 Data Communications $ 473,348.00 152 8953317 DOJ Federal Indirect $ 473,348.00 7 Office of Violence Against Women
General Fund 001 3133500 Small Tools&Minor Equipment $ 7,450.00 001 8953447 Traffic Safety Commission $ 7,450.00 8 WTSC Safety Equip Grant
General Fund 001 3134995 Equipment Replacement Costs $ 89,000.00 552 8956546 ER Replacement-Govt Funds $ 89,000.00 9 WTSC 2024 Make it Home Safe Grant,Increase Equipment Replacement Costs for Vehicle
General Fund 001 Reserves $ 89,000.00 001 8953321 Fed Ind DOT Target Zero YPD $ 89,000.00 WTSC 2024 Make it Home Safe Grant,Grant Revenue
General Fund 001 3131110 Salaries-Permanent $ 150,422.00 001 8953321 Fed Ind DOT Target Zero YPD $ 150,422.00 WTSC 2024 Make it Home Safe Grant,FTE Reimbursement
General Fund 001 2264100 Professional Services $ 796,738.00 001 8953314 Dept of Commerce ARPA $ 796,738.00 10 CHIP(Community Home Investment Program)Grant and ARPA Grant
$ 6,441,463.00 $ 6,441,463.00
ICarryforward of encumbrance from 2023 prior year budget: I
General Fund 001 1624100 Professional Service $ 14,596.33 001 Reserves $ 14,596.33 11 Trupp 2023 Salary Survey
General Fund 001 3196420 Operating Equipment $ 122,812.20 001 Reserves $ 122,812.20 Flock Cameras
General Fund 001 3513510 Non-Capital Computer Equipment $ 8,680.25 001 Reserves $ 8,680.25 Controller Upgrade for Netbox Enterprise
General Fund 001 3514100 Professional Service $ 18,891.78 001 Reserves $ 18,891.78 Cerium Networks Computer Migration Assistance
General Fund 001 3514100 Professional Service $ 1,039.68 001 Reserves $ 1,039.68 Controller Upgrade for Netbox Enterprise
General Fund 001 3514800 R&M/Contractors $ 12,125.44 001 Reserves $ 12,125.44 C-2023-156 NASPO DESKTOP PRINTERS COPY CHRG
General Fund 001 3514800 R&M/Contractors $ 18,457.57 001 Reserves $ 18,457.57 Controller Upgrade for Netbox Enterprise
ARPA 180 3016420 Operating Equipment $ 65,575.65 180 8953119 American Rescue Plan(ARPA) $ 65,575.65 YPD Insight Public Sector-Flock Cameras.
ARPA 180 3226400 Machinery And Equipment $ 2,472,787.92 180 8953119 American Rescue Plan(ARPA) $ 2,472,787.92 YFD KME Pumper Fire Engines(3)
Capital Theatre Capital 322 2706450 Other Equipment $ 14,393.53 322 Reserves $ 14,393.53 Hollywood Lights-Lightboard
Capital Theatre Capital 322 2706500 Construction Projects $ 11,693.93 322 Reserves $ 11,693.93 Pacific NW Theatre Associates-Curtains
REET1 342 7144800 R&M/Contractors $ 40,474.96 342 Reserves $ 40,474.96 RT2766/4800 Tower Generator
REET1 342 7146300 Improvements Other Than Bldgs $ 41,898.56 342 Reserves $ 41,898.56 RT2607/6300-YPD Chiller
REET1 342 7146376 Other Imp Parks $ 26,771.04 342 Reserves $ 26,771.04 RT2764/6376 RT2782/6376 Naches Parkway Fence and Irrigation Improvement
REET2 343 7166300 Improvements Other Than Bldgs $ 42,832.40 343 Reserves $ 42,832.40 RT2619/6300-Nobhill Grind and Overlay
Airport Operating 421 2814100 Professional Service $ 13,953.37 421 Reserves $ 13,953.37 Airport Conduit for Charlie Extension
Airport Operating 421 2814800 R&M/Contractors $ 11,197.14 421 Reserves $ 11,197.14 Airport Conduit for Charlie Extension
Airport Operating 421 2853500 Small Tools&Minor Equipment $ 14,942.17 421 Reserves $ 14,942.17 Airport Parking Management Equipment-Bid 12012
Airport Operating 421 2854910 Miscellaneous Expense $ 2,156.69 421 Reserves $ 2,156.69 Airport Parking Management Equipment-Bid 12012
Stormwater Operating 441 7464100 Professional Service $ 2,978.86 441 Reserves $ 2,978.86 Annexation/Growth Study 2023
Stormwater Capital 442 7524100 Professional Service $ 810.91 442 Reserves $ 810.91 Trupp 2023 Salary Survey
Transit Operating 462 4594100 Professional Service $ 2,978.84 462 Reserves $ 2,978.84 Annexation/Growth Study 2023
Transit Operating 462 4594910 Professional Service $ 3,243.63 462 Reserves $ 3,243.63 Trupp 2023 Salary Survey
Transit Capital 464 4516440 Trucks $ 65,797.66 464 Reserves $ 65,797.66 TRANSIT 2024 FORD F250 4X4
Transit Capital 464 4676441 Vans $ 326,752.44 464 Reserves $ 326,752.44 TRANSIT 2023 FORD Dial A Ride Vans
Refuse Operating 471 4724706 Yakima County Landfill $ 2,978.86 471 Reserves $ 2,978.86 Annexation/Growth Study 2023
Refuse Operating 471 4784100 Professional Service $ 3,243.63 471 Reserves $ 3,243.63 Trupp 2023 Salary Survey
Wastewater Operating 473 7263110 Office And Operating Supplies $ 183,267.66 473 Reserves $ 183,267.66 Replace both large Rudkin Road FLYGT Pumps
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City of Yakima
2024 Budget Amendment&PO Encumbrances SCHEDULE I
1st Quarter
From Fund Debit To Fund Credit # Description
Fund I Account# I Name $ Fund'Account I Name I $ Ref
Wastewater Operating 473 7314100 Professional Service $ 2,162.42 473 Reserves $ 2,162.42 Trupp 2023 Salary Survey
Wastewater Operating 473 7314100 Professional Service $ 2,978.86 473 Reserves $ 2,978.86 Annexation/Growth Study 2023
Water Operating 474 7646420 Operating Equipment $ 32,194.46 474 Reserves $ 32,194.46 Drilling Machines
Water Operating 474 7724100 Professional Service $ 2,162.42 474 Reserves $ 2,162.42 Trupp 2023 Salary Survey
Irrigation Operating 475 7824100 Professional Service $ 810.91 475 Reserves $ 810.91 Trupp 2023 Salary Survey
Equipment Rental 552 5526430 Cars $ 141,386.36 552 Reserves $ 141,386.36 Bud Clary Ford/Hyundai Police Cars
Equipment Rental 552 5526440 Trucks $ 2,178,667.89 552 Reserves $ 2,178,667.89 PW Vehicles on order(Refuse,Wastewater,Parks&Rec)
Equipment Rental 552 5526450 Other Equipment $ 163,460.34 552 Reserves $ 163,460.34 Other Equipment-Refuse,EQR,PW ADMN
$ 6,071,156.76 $ 6,071,156.76
'Increase Budget Expenditures from Reserves I
General Fund 001 1554100 Professional Svcs $ 35,000.00 001 Reserves $ 35,000.00 12 Increase in Interpreter Costs for Municipal Court
General Fund 001 2274701 Pacific Power&Light $ 20,000.00 001 Reserves $ 20,000.00 13 Bank of America Building Power Costs
General Fund 001 2274702 Cascade Natural Gas $ 10,000.00 001 Reserves $ 10,000.00 Bank of America Building Cascade Natural Power Costs
General Fund 001 2274800 R&M/Contractors $ 20,000.00 001 Reserves $ 20,000.00 Bank of America Building R&M Contractors for Elevator repairs,etc.
EMS Levy 150 3274170 Software License/Maintenance $ 60,000.00 150 Reserves $ 60,000.00 14 Image Trend new Records Management System for Fire
Convention Center 370 2794800 R&M/Contractors $ 225,000.00 370 Reserves $ 225,000.00 15 Restroom Remodeling Project not completed in 2023 for Convention Center
Cumulative Reserve 392 6126460 Professional Svcs $ 84,000.00 392 Reserves $ 84,000.00 16 Tyler Payroll Software
Stormwater Capital 442 7526500 Construction Projects $ 2,000,000.00 442 Reserves $ 2,000,000.00 17 Stormwater Capital Projects
Transit Capital 464 4676441 Vans $ 190,000.00 464 Reserves $ 190,000.00 18 R2024-008 WSDOT Grant for Para-Transit ADA Vans Match
Equipment Rental Capital 552 5526430 Cars $ 395,000.00 552 Reserves $ 395,000.00 19 Additional Vehicles/Equipment not know at time of Budget
Equipment Rental Capital 552 5526440 Trucks $ 172,000.00 552 Reserves $ 172,000.00 Additional Vehicles/Equipment not know at time of Budget
Equipment Rental Capital 552 5526450 Other Equipment $ 1,005,400.00 552 Reserves $ 1,005,400.00 Additional Vehicles/Equipment not know at time of Budget
Streets Operating 141 4134995 Equipment Replacement Costs $ 150,000.00 552 8956546 ER Replacement-Govt Funds $ 150,000.00 20 Additional money needed to purchase Asphalt Grinder
General Fund 001 6121110 Salaries $ 85,413.57 001 Reserves $ 85,413.57 21 Financial Services Technician omitted from the budget
General Fund 001 2241120 Salaries/Temporary $ 14,042.16 001 Reserves $ 14,042.16 22 Add Temporary Custodial Staff PW City Hall omitted from budget
General Fund 001 2244800 R&M/Contractors $ 20,000.00 001 Reserves $ 20,000.00 23 Repair&Maintenance Funding for City Hall omitted from budget
WW Operating 473 7261110 Salaries $ 41,000.00 473 Reserves $ 41,000.00 24 Buyer 1 Position paid for by Public Works
Water Operating 474 7721110 Salaries $ 26,000.00 474 Reserves $ 26,000.00 Buyer 1 Position paid for by Public Works
Irrigation Operating 475 7821110 Salaries $ 7,000.00 475 Reserves $ 7,000.00 Buyer 1 Position paid for by Public Works
Sewer System Construction 472 7394800 R&M/Contractors $ 400,000.00 472 Reserves $ 400,000.00 25 Sewer System Constructions
Sewer System Construction 472 7396535 Sewer System Const $ 1,500,000.00 472 Reserves $ 1,500,000.00 Sewer System Constructions
Wastewater Construction 476 7384100 Professional Svcs $ 2,700,000.00 476 Reserves $ 2,700,000.00 Wastewater Construction
Wastewater Construction 476 7386300 Improvements Other Than Bldgs $ 3,000,000.00 476 Reserves $ 3,000,000.00 Wastewater Construction
Wastewater Construction 476 7386535 Sewer System Const $ 2,000,000.00 476 Reserves $ 2,000,000.00 Wastewater Construction
Wastewater Capital 478 7396535 Sewer System Const $ 6,000,000.00 478 Reserves $ 6,000,000.00 Wastewater Construction
Water Capital 477 7736534 Water System Const $ 2,464,000.00 477 Reserves $ 2,464,000.00 26 New Water System Construction Projects
$ 22,623,855.73 $ 22,623,855.73
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City of Yakima
2024 Budget Amendment&PO Encumbrances SCHEDULE I
1st Quarter
From Fund Debit To Fund Credit # Description
Fund I Account# I Name $ Fund'Account I Name I $ Ref
House Keeping
Wastewater Operating 473 7250055 Transfers Out $ 4,000,000.00 478 8950050 Transfers In $ 4,000,000.00 27 Transfer from Wastewater Operating to Wastewater Capital for Capital Projects
Irrigation Capital 479 8956702 Contributions&Donations $ 2,000,000.00 479 Reserve $ 2,000,000.00 Grant not awarded
Irrigation Capital 479 Reserves $ 7,600,000.00 479 8953445 Dept Of Ecology $ 7,600,000.00 Dept of Ecology Grant Nelson Dam-Revenue Only
$ 9,600,000.00 $ 9,600,000.00
$ 44,736,475.49 $ 44,736,475.49
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2023 Adopted Budget
Revised Quarter 1
Budget Amendment
_ Al B I C D E F G H I J K
1 Fund Revenue Expenditures Ending Fund Balance
Beginning Fund Balance
2 As of 3/19/24 Adopted Budget Adjustment Revised Adopted Budget Adjustment Revised Fund Blance Percentage
3 General Government Funds: $ 24,711,073.54 $ 122,421,019.22 $ 4,624,404.57 $ 127,045,423.79 $ 124,202,874.40 $ 5,235,463.55 $ 129,438,337.95 $ 22,318,159.38
4 001 General Fund $ 10,508,752.30 $ 70,393,192.23 $ 1,193,610.00 $ 71,586,802.23 $ 71,254,330.29 $ 1,594,668.98 $ 72,848,999.27 $ 9,246,555.26 12.69%
5 003 .3%Criminal Justice $ 1,210,367.21 $ 3,322,000.00 $ 3,322,000.00 $ 3,927,713.05 $ 3,927,713.05 $ 604,654.16 15.39%
6 612 Firemens Pension $ 1,460,073.33 $ 877,088.00 $ 877,088.00 $ 1,074,746.96 $ 1,074,746.96 $ 1,262,414.37 117.46%
7 131 Parks $ 545,217.50 $ 6,553,588.76 $ 6,553,588.76 $ 6,558,588.84 $ 6,558,588.84 $ 540,217.42 8.24%
8 141 Streets $ 2,298,984.54 $ 6,615,518.00 $ 6,615,518.00 $ 6,753,842.17 $ 150,000.00 $ 6,903,842.17 $ 2,010,660.37 29.12%
9 124 Community Dev $ 1,059,056.74 $ 3,462,688.81 $ 3,462,688.81 $ 3,955,921.22 $ 3,955,921.22 $ 565,824.33 14.30%
10 125 Community Relations $ 708,598.78 $ 607,126.00 $ 607,126.00 $ 691,035.02 $ 691,035.02 $ 624,689.76 90.40%
11 136 Clean City Program $ 495,307.63 $ 856,509.00 $ 856,509.00 $ 777,553.82 $ 777,553.82 $ 574,262.81 73.86%
12 144 Cemetery $ 183,077.01 $ 390,000.00 $ 390,000.00 $ 412,488.99 $ 412,488.99 $ 160,588.02 38.93%
13 150 Emergency Services $ 107,751.48 $ 2,283,698.00 $ 2,283,698.00 $ 1,624,674.64 $ 60,000.00 $ 1,684,674.64 $ 706,774.84 41.95%
14 151 Public Safety Comm $ 840,538.55 $ 2,550,821.00 $ 2,550,821.00 $ 2,522,581.96 $ 2,522,581.96 $ 868,777.59 34.44%
15 154 Dispatch $ 674,968.50 $ 1,816,985.00 $ 1,816,985.00 $ 1,807,943.35 $ 1,807,943.35 $ 684,010.15 37.83%
16 153 .3%PS Commun $ 356,420.52 $ 215,000.00 $ 215,000.00 $ 373,142.94 $ 373,142.94 $ 198,277.58 53.14%
17 152 Police Grants $ 954,704.75 $ 180,000.00 $ 892,431.00 $ 1,072,431.00 $ 232,411.40 $ 892,431.00 $ 1,124,842.40 $ 902,293.35 80.22%
18 161 DYBID $ 80,643.14 $ 185,750.00 $ 185,750.00 $ 184,632.28 $ 184,632.28 $ 81,760.86 44.28%
19 162 Trolley $ 52,133.25 $ 11,868.93 $ 11,868.93 $ 15,305.26 $ 15,305.26 $ 48,696.92 318.17%
20 163 Front St PBIA $ 10,094.10 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 10,094.10 272.81%
21 170 Tourism Promo $ 822,376.77 $ 2,106,200.00 $ 2,106,200.00 $ 1,998,903.88 $ 1,998,903.88 $ 929,672.89 46.51%
22 171 Capitol Theatre $ 107,988.67 $ 432,000.00 $ 432,000.00 $ 421,504.30 $ 421,504.30 $ 118,484.37 28.11%
23 172 Pub Fac District $ 926,012.94 $ 1,122,943.00 $ 1,122,943.00 $ 1,430,082.08 $ 1,430,082.08 $ 618,873.86 43.28%
24 173 TPA $ 126,107.40 $ 1,210,400.00 $ 1,210,400.00 $ 1,217,550.28 $ 1,217,550.28 $ 118,957.12 9.77%
25 174 Cap Th PFD $ 730,372.11 $ 861,330.74 $ 861,330.74 $ 651,608.56 $ 651,608.56 $ 940,094.29 144.27%
26 180 American Rescue Plan $ 67,700.00 $ 11,958,421.09 $ 2,538,363.57 $ 14,496,784.66 $ 11,958,421.09 $ 2,538,363.57 $ 14,496,784.66 $ 67,700.00 0.47%
27 272 Cony Ctr PFD $ 366,200.21 $ 1,454,277.00 $ 1,454,277.00 $ 1,404,278.36 $ 1,404,278.36 $ 416,198.85 29.64%
28 281 GO Bonds $ 17,626.11 $ 2,949,913.66 $ 2,949,913.66 $ 2,949,913.66 $ 2,949,913.66 $ 17,626.11 0.60%
29 Capital Project Funds: $ 17,590,194.91 I $ 16,591,461.15 I $ 3,506,422.00 I $ 20,097,883.15 $ 18,032,299.48 I $ 3,993,486.42 I $ 22,025,785.90 $ 15,662,292.16
30 321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ - $ 55,023.93 #DIV/0!
31 322 Cap Th Constr $ 197,361.31 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 26,087.46 $ 86,087.46 $ 171,273.85 198.95%
32 323 YRDA $ 745,824.94 $ 1,260,000.00 $ 1,260,000.00 $ 1,259,925.10 $ 1,259,925.10 $ 745,899.84 59.20%
33 331 Parks Capital $ 365,035.38 $ 207,120.00 $ 207,120.00 $ 61,558.56 $ 61,558.56 $ 510,596.82 829.45%
34 332 Fire Capital $ 606,001.95 $ 163,000.00 $ 163,000.00 $ 82,291.42 $ 82,291.42 $ 686,710.53 834.49%
35 333 Law&Justice Cap $ 422,375.66 $ 278,032.31 $ 278,032.31 $ 2,718.00 $ 2,718.00 $ 697,689.97 25669.24%
36 303 .3%L&J Cap $ 552,649.75 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 552,649.75 460.54%
37 342 Reet1 $ 2,978,608.27 $ 1,492,447.84 $ 1,492,447.84 $ 1,394,758.70 $ 109,144.56 $ 1,503,903.26 $ 2,967,152.85 197.30%
38 343 Reet2 $ 1,114,691.54 $ 1,408,000.00 $ 1,408,000.00 $ 1,898,636.13 $ 42,832.40 $ 1,941,468.53 $ 581,223.01 29.94%
39 344 TBD $ 5,211,580.42 $ 1,786,000.00 $ 1,786,000.00 $ 1,999,235.12 $ 1,999,235.12 $ 4,998,345.30 250.01%
40 346 Streets Capital $ 3,308,659.68 $ 9,036,861.00 $ 3,506,422.00 $ 12,543,283.00 $ 9,956,993.45 $ 3,506,422.00 $ 13,463,415.45 $ 2,388,527.23 17.74%
41 370 Cony Ctr Capital $ 1,839,510.53 $ 780,000.00 $ 780,000.00 $ 1,089,097.20 $ 225,000.00 $ 1,314,097.20 $ 1,305,413.33 99.34%
42 392 Cap Impr Reserve $ 192,871.55 $ - $ - $ 107,085.80 $ 84,000.00 $ 191,085.80 $ 1,785.75 0.93%
2023 Adopted Budget
Revised Quarter 1
Budget Amendment
_ Al B I C D I E I F G I H I I J K
1 Fund Revenue Expenditures Ending Fund Balance
Beginning Fund Balance
2 As of 3/19/24 Adopted Budget Adjustment Revised Adopted Budget Adjustment Revised Fund Blance Percentage
3 General Government Funds: $ 24,711,073.54 $ 122,421,019.22 $ 4,624,404.57 $ 127,045,423.79 $ 124,202,874.40 $ 5,235,463.55 $ 129,438,337.95 $ 22,318,159.38
43 Enterprise Funds: $ 82,826,712.74 I $ 91,761,690.42 $ 10,360,000.00 $ 102,121,690.42 $ 93,007,471.55 $ 25,762,610.93 $ 118,770,082.48 $ 66,178,320.68
44 421 Airport Operations $ 1,397,909.41 $ 1,790,816.00 $ 1,790,816.00 $ 1,943,275.79 $ 42,249.37 $ 1,985,525.16 $ 1,203,200.25 60.60%
45 422 Airport Capital $ 277,784.40 $ 6,628,451.00 $ 6,628,451.00 $ 6,542,357.12 $ 6,542,357.12 $ 363,878.28 5.56%
46 441 Stormwater Ops $ 2,851,810.85 $ 4,064,410.00 $ 4,064,410.00 $ 3,922,839.12 $ 2,978.86 $ 3,925,817.98 $ 2,990,402.87 76.17%
47 442 Stormwater Cap $ 4,640,981.05 $ 955,116.65 $ 955,116.65 $ 925,292.32 $ 2,000,810.91 $ 2,926,103.23 $ 2,669,994.47 91.25%
48 462 Transit $ 13,626,253.49 $ 11,251,664.00 $ 11,251,664.00 $ 10,463,631.69 $ 6,222.47 $ 10,469,854.16 $ 14,408,063.33 137.61%
49 464 Transit Capital $ 4,961,949.35 $ 1,812,267.66 $ 760,000.00 $ 2,572,267.66 $ 1,700,000.00 $ 1,342,550.10 $ 3,042,550.10 $ 4,491,666.91 147.63%
50 471 Refuse $ 5,282,350.97 $ 9,701,655.93 $ 9,701,655.93 $ 9,659,455.01 $ 6,222.49 $ 9,665,677.50 $ 5,318,329.40 55.02%
51 472 WW Cap Fac $ 2,904,320.85 $ 1,000,000.00 $ 1,000,000.00 $ 910,149.84 $ 1,900,000.00 $ 2,810,149.84 $ 1,094,171.01 38.94%
52 473 WW Operating $ 13,909,026.17 $ 24,388,793.00 $ 24,388,793.00 $ 26,498,563.78 $ 4,229,408.94 $ 30,727,972.72 $ 7,569,846.45 24.64%
53 474 Water Operating $ 8,787,183.04 $ 13,905,032.89 $ 13,905,032.89 $ 13,690,775.78 $ 60,356.88 $ 13,751,132.66 $ 8,941,083.27 65.02%
54 475 Irrigation Operating $ 1,189,724.22 $ 2,167,600.00 $ 2,167,600.00 $ 2,654,282.13 $ 7,810.91 $ 2,662,093.04 $ 695,231.18 26.12%
55 476 WW Constr $ 9,617,214.90 $ 2,205,116.65 $ 2,205,116.65 $ 1,768,067.52 $ 7,700,000.00 $ 9,468,067.52 $ 2,354,264.03 24.87%
56 477 Water Capital $ 3,001,490.86 $ 3,205,116.64 $ 3,205,116.64 $ 668,517.04 $ 2,464,000.00 $ 3,132,517.04 $ 3,074,090.46 98.13%
57 478 WW Facilities $ 8,237,728.13 $ 4,000,000.00 $ 4,000,000.00 $ 8,000,000.00 $ 4,383,978.24 $ 6,000,000.00 $ 10,383,978.24 $ 5,853,749.89 56.37%
58 479 Irrigation Capital $ (1,223,902.09) $ 4,027,000.00 $ 5,600,000.00 $ 9,627,000.00 $ 6,617,636.17 $ 6,617,636.17 $ 1,785,461.74 26.98%
59 488 WW Rev Bond $ 359,202.67 $ 387,900.00 $ 387,900.00 $ 387,900.00 $ 387,900.00 $ 359,202.67 92.60%
60 491 Irrig Rev Bond $ 230,106.91 $ 270,750.00 $ 270,750.00 $ 270,750.00 $ 270,750.00 $ 230,106.91 84.99%
61 493 WW Rev Bond $ 2,775,577.56 $ - $ - $ - $ - $ 2,775,577.56 #DIV/0!
62 Internal Service Funds: $ 20,594,522.35 I $ 35,817,068.88 $ 239,000.00 $ 36,056,068.88 $ 37,731,977.87 $ 4,055,914.59 $ 41,787,892.46 $ 14,862,698.77
63 512 Unemploy Reserve $ 536,913.57 $ 259,358.01 $ 259,358.01 $ 209,018.93 $ 209,018.93 $ 587,252.65 280.96%
64 513 Health Reserve $ 4,037,685.31 $ 15,628,548.35 $ 15,628,548.35 $ 15,289,094.77 $ 15,289,094.77 $ 4,377,138.89 28.63%
65 514 Workers Comp Res $ 399,336.74 $ 4,480,686.00 $ 4,480,686.00 $ 3,700,144.15 $ 3,700,144.15 $ 1,179,878.59 31.89%
66 515 Risk Mgmt Reserve $ 8,036,144.36 $ 4,546,286.36 $ 4,546,286.36 $ 7,352,241.57 $ 7,352,241.57 $ 5,230,189.15 71.14%
67 516 Wellness $ 204,582.16 $ 75,000.00 $ 75,000.00 $ 66,900.00 $ 66,900.00 $ 212,682.16 317.91%
68 551 Equipment Rental $ (277,870.89) $ 3,654,133.09 $ 3,654,133.09 $ 3,745,399.37 $ 3,745,399.37 $ (369,137.17) -9.86%
69 552 Replacement Reserve $ 5,580,432.49 $ 2,444,747.00 $ 239,000.00 $ 2,683,747.00 $ 2,520,000.00 $ 4,055,914.59 $ 6,575,914.59 $ 1,688,264.90 25.67%
70 555 Environmental $ 281,653.73 $ 630,000.00 $ 630,000.00 $ 724,657.84 $ 724,657.84 $ 186,995.89 25.80%
71 560 PW Admin $ 781,379.34 $ 1,462,119.00 $ 1,462,119.00 $ 1,488,330.17 $ 1,488,330.17 $ 755,168.17 50.74%
72 581 Customer SVC $ 1,014,265.54 $ 2,636,191.07 $ 2,636,191.07 $ 2,636,191.07 $ 2,636,191.07 $ 1,014,265.54 38.47%
73 Fiduciary Funds: $ 2,311,627.32 I $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ 12,000.00 $ 2,311,627.32
74 632 Yakcorps $ 1,170,110.44 $ - $ - $ - $ - $ 1,170,110.44 #DIV/0!
75 633 Custodial Fund $ 402,769.62 $ - $ - $ - $ - $ 402,769.62
76 710 Cemetery Trust $ 738,747.26 $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ 12,000.00 $ 738,747.26 6156.23%
77 Grand Total $ 148,034,130.86 $ 266,603,239.67 $ 18,729,826.57 $ 285,333,066.24 $ 272,986,623.30 $ 39,047,475.49 $ 312,034,098.79 $ 121,333,098.31 38.88%
78 $ 121,333,098.31
79 $ -