HomeMy WebLinkAbout09/17/2024 07.G. Ordinance amending the 2024 Budget for the City of Yakima and making appropriations from unappropriated fund balances within various funds for expenditure during 2024 for various purposes (Second Reading) `y s ljlt
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 7.G.
For Meeting of: September 17, 2024
ITEM TITLE: Ordinance amending the 2024 Budget for the City of Yakima and
making appropriations from unappropriated fund balances within
various funds for expenditure during 2024 for various purposes
(Second Reading)
SUBMITTED BY: *Viren Mayani, Director of Finance & Budget
Jennifer Paxton, Financial Services Officer
SUMMARY EXPLANATION:
This appropriation is an ordinance amending the 2024 Budget to provide appropriations for projects or
programs which were unknown or uncertain at the time and therefore not included at the time of the 2024
Budget adoption.
ITEM BUDGETED: N/A
STRATEGIC PRIORITY 24-25: A Resilient Yakima
RECOMMENDATION: Pass Ordinance.
ATTACHMENTS:
MEMO-2024 3rd Quarter Buget Amendment.pdf
Budget Ordinance 3Q2024.docx
JM-2024 3rd Qtr Budget Amendment.pdf
2024 Revised Budget By Fund 3rd Quarter.pdf
132
FINANCE
TO: Mayor and City Council
THRU: Vicki Baker
FROM: Viren Mayani, Finance Director
Kimberly Domine, Finance Division Manager
Jen Paxton, Financial Services Officer
DATE: September 3rd, 2024
RE: 2024 3rd Quarter Budget Ordinance
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 schedule I:
New Revenue:
1). Yakima Police Department ICAC (Internet Crimes Against Children) Grant, General Fund 001:
This will increase both revenue and expense in equal and offsetting amounts. $18,611.28
2) NHFP (National Highway Freight Program) grant for Streets Overlay and Reconstruction
Fund 346: This will increase both revenue and expense in equal and offsetting amounts.
$8,750,000
3). TIB (Transportation Improvement Board) grant for Streets Overlay and Reconstruction
Fund 346: This will increase both revenue and expense in equal and offsetting amounts.
$1,500,000
From Fund Balance:
The adjustments and corrections to the 2024 budget that are now known that were not known at
the time of adoption, are:
4). Increase expenditures in General Fund 001 for Human Resource to move part-time employee
to full time. $18,000
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FINANCE
5). Increase expenditures in General Fund 001 for Finance department for additional costs for
Questica Budget, Tyler Software, and Cayenta Health Check. $33,000
6). Increase expenditures in General Fund 001 for Fire for professional service contract for YFD
Master Plan $45,000
7). Increase expenditures in Refuse Fund 471 for increase in rates for landfill. $300,000
8). Increase expenditures for Water Operating Fund 474 costs due to increased costs in
chemicals, overtime, and cash outs. $270,000
9). Increase expenditures in Irrigation Operating Fund 475 due to increased costs in irrigation
and dues and subscriptions. $54,000
10). Increase expenditures in Water Capital Fund 477 for project AC2825 Kissel Park Well
Emergency $200,000. Project AC2830 McCormick Hangar Fire Hydrant $60,0000.
11). Increase expenditures in Public Works Admin Fund 560 for purchase of Asset Management
Software for City Works. Res: 2024-8-05 $230,000
Technical Adjustment:
12) R-2024-127 Resolution:
Yakima City Council allocated additional ARPA funds as revenue replacement. This will bring the
total loss revenue to $24.2 Million as allowed by federal guidelines. This budget amendment will
move General Fund salary expenses ($10,992,573.93) from General Fund 001 to Fund 180. This
will free up money in General Fund to fund projects previously budgeted in APRA Fund 180.
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.
134
ORDINANCE NO. 2024-
AN ORDINANCE amending the 2024 Budget for the City of Yakima; and making
appropriations from Unappropriated Fund Balances within
various funds for expenditure during 2024 for various
purposes.
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 2024 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 17th day of
September, 2024.
Patricia Byers, Mayor
ATTEST:
Rosalinda Ibarra, City Clerk
First Reading: September 3, 2024
Publication Date:
Effective Date:
135
City of Yakima
2024 Budget Amendment SCHEDULE I
3rd Quarter
From Fund Debit To Fund Credit # Description
Fund I Account#I Name $ Fund'Account I Name $ Ref
New Revenue-offsetting increases in expenditures and revenues I
General Fund 001 3194170 Software License/Maintenance $ 18,611.28 001 8953831 YPD Inter Local Agreement $ 18,611.28 1 YPD-ICAC (Internet Crimes Against Children)GRANT
Streets Capital 346 7156530 Roadway $ 8,750,000.00 346 8953322 Federal Hiway Administration $ 8,750,000.00 2 N 1 St Ph 3 Project 2580-NHFP(National Highway Freight Program)Grant
Streets Capital 346 7156530 Roadway $ 1,500,000.00 346 8953449 Transportation Improvement Bd $ 1,500,000.00 3 N 1 St Ph 3 Project 2580-TIB(Transportation Improvement Board)Grant
$ 10,268,611.28 $ 10,268,611.28
'Increase Budget Expenditures from Reserves I
General Fund 001 1661110 Salaries-Permanent $ 18,000.00 001 Reserves $ 18,000.00 4 Increase staffing from part-time to full time employee in Human Resorce.
General Fund 001 6124100 Professional Service $ 33,000.00 001 Reserves $ 33,000.00 5 Software Implementation costs for Questica Budget,Tyler Payroll Software,and Cayenta Health Check
EMS Levy 150 3274100 Professional Services $ 45,000.00 150 Reserves $ 45,000.00 6 Professional Service Contract for Fire
Refuse Operating 471 4724706 Landfill $ 300,000.00 471 Reserves $ 300,000.00 7 Landfill rate increased from$36 to$42 dollars a ton.
Water Operating 474 7641200 Overtime $ 20,000.00 474 Reserves $ 20,000.00 8 Additional overtime for water main breaks
Water Operating 474 7644800 R&M/Contractors $ 200,000.00 474 Reserves $ 200,000.00 Repair water main break
Water Operating 474 7651410 Employee Year-End Cashout $ 10,000.00 474 Reserves $ 10,000.00 Increase in year end cash outs
Water Operating 474 7653140 Liquid Alum Sulphate $ 25,000.00 474 Reserves $ 25,000.00 Increase costs in chemicals
Water Operating 474 7653146 Soda Ash/Caustic Soda $ 15,000.00 474 Reserves $ 15,000.00 Increase costs in chemicals
Irrigation operating 475 7824708 Ditch Charges $ 51,000.00 475 Reserves $ 51,000.00 Increase in Irrigation Costs
Irrigation operating 475 7824930 Dues And Subscriptions $ 3,000.00 475 Reserves $ 3,000.00 Increase in dues and subscription
Water Capital 477 7736534 Water System Const 59434 $ 200,000.00 477 Reserves $ 200,000.00 10 Project AC2825 Kissel Well Emergency Motor Replacement
Water Capital 477 7736534 Water System Const 59434 $ 60,000.00 477 Reserves $ 60,000.00 Project AC2830 McCormick Hangar Fire Hydrant Installation
PW ADMN 560 4936500 Construction Projects $ 230,000.00 560 Reserves $ 230,000.00 11 2024-8-05 Purchase of Asset Management Software for City Works
$ 1,210,000.00 $ 1,210,000.00
" '2024 1 of 2 \\yakima_city\YKFN\Shared\Budget 2025-2026\JM-2024 3rd Qtr Budget Amendment
City of Yakima
2024 Budget Amendment SCHEDULE I
3rd Quarter
From Fund Debit To Fund Credit # Description
Fund I Account#I Name $ Fund'Account I Name $ Ref
House Keeping I
ARPA Fund 180 Reserves $ 1,465,000.00 180 1024100 Professional Svcs $ 1,465,000.00 12 R-2024-127 dated 7/16
ARPA Fund 180 Reserves $ 64,999.14 180 1521110 Salaries-Permanent $ 64,999.14 Yakima City Council allocated additional ARPA funds as revenue replacement.
ARPA Fund 180 Reserves $ 2,010.28 180 1521140 Deferred Comp $ 2,010.28 This will bring the total loss revenue to$24.2 Million as allowed by federal guidelines.
ARPA Fund 180 Reserves $ 3,350.46 180 1521310 Special Pay/Shift Diff $ 3,350.46 This budget amendment will move General Fund salary expenses from
ARPA Fund 180 Reserves $ 5,403.04 180 1522100 Social Security $ 5,403.04 General Fund 001 to Fund 180. This will free up money in General Fund to fund projects
ARPA Fund 180 Reserves $ 6,705.30 180 1522210 PERS $ 6,705.30 previously budgeted in APRA Fund 180.
ARPA Fund 180 Reserves $ 335.64 180 1522310 Industrial Insurance $ 335.64
ARPA Fund 180 Reserves $ 255.60 180 1522410 Life Insurance $ 255.60
ARPA Fund 180 Reserves $ 18,878.16 180 1522510 Medical Insurance $ 18,878.16
ARPA Fund 180 Reserves $ 2,348.28 180 1522610 Dental Insurance $ 2,348.28
ARPA Fund 180 Reserves $ 268.38 180 1522700 Unemployment Compensation $ 268.38
ARPA Fund 180 Reserves $ 207.60 180 1522711 Legal Svc Trust $ 207.60
ARPA Fund 180 Reserves $ 153.96 180 1522712 Paid Family/Medical leave $ 153.96
ARPA Fund 180 Reserves $ 6,531.01 180 1524196 Interfd Chgs-Insurance Svcs $ 6,531.01
ARPA Fund 180 Reserves $ 65,575.65 180 3016420 Operating Equipment $ 65,575.65
ARPA Fund 180 Reserves $ 841,341.56 180 3226400 Machinery And Equipment $ 841,341.56
ARPA Fund 180 Reserves $ 116,000.00 180 3513510 Non-Capital Computer Equipment $ 116,000.00
ARPA Fund 180 Reserves $ 160,000.00 180 3514100 Professional Svcs $ 160,000.00
ARPA Fund 180 Reserves $ 306,000.00 180 3516450 Other Equipment $ 306,000.00
ARPA Fund 180 Reserves $ 1,500,000.00 180 5436300 Improvements Other Than Bldgs $ 1,500,000.00
ARPA Fund 180 Reserves $ 719,091.00 180 5244100 Professional Svcs $ 719,091.00
ARPA Fund 180 Reserves $ 4,100,000.00 180 7016530 Roadway $ 4,100,000.00
ARPA Fund 180 Reserves $ 1,614,692.64 180 8953119 American Rescue Plan(ARPA) $ 1,614,692.64
ARPA Fund 180 6094996 ARPA Loss-Revenue $ 5,676,987.23 180 Reserves $ 5,676,987.23
ARPA Fund 180 6094997 ARPA Loss-Revenue $ 5,315,586.70 180 Reserves $ 5,315,586.70
General Fund 001 3224995 Equipment Replacement Costs $ 841,341.55 552 8956546 ER Replacement-Govt Funds $ 841,341.55
Equipment Rental Capital 552 5526450 Other Equipment $ 841,341.55 552 Reserves $ 841,341.55
General Fund 001 3514100 Professional Service $ 265,708.00 001 Reserves $ 265,708.00
General Fund 001 6010055 Transfers Out 597xx $ 719,000.00 132 8950050 Transfers In 397xx $ 719,000.00
General Fund 001 6010055 Transfers Out 597xx $ 1,500,000.00 331 8950050 Transfers In 397xx $ 1,500,000.00
General Fund 001 1521110 Salaries-Permanent $ 104,915.84 001 Reserves $ 104,915.84
General Fund 001 6010055 Transfers Out 597xx $ 1,000,000.00 323 8950050 Transfers In 397xx $ 1,000,000.00
$ 27,264,028.57 $ 27,264,028.57
$ 38,742,639.85 $ 38,742,639.85
V (2024 2 of 2 \\yakima_city\YKFN\Shared\Budget 2025-2026\JM-2024 3rd Qtr Budget Amendment
2024 Adopted Budget
Revised Quarter 3
Budget Amendment
Al B C D I E I F I G H I I I J I K L M
1 Fund Revenue Expenditures Ending Fund Balance
Beginning Fund
2 Balance As of 8/15/24 Adopted Budget Prior Adjustment Current Adjustme Revised Adopted Budget Prior Adjustment Current Adjustme Revised Fund Blance Percentage
3 General Government Funds: $ 24,754,497.35 $ 122,421,019.22 $ 5,777,714.22 $ 2,352,303.92 $ 130,551,037.36 $ 124,202,874.40 $ 6,074,443.20 $ 6,153,695.54 $ 136,431,013.14 $ 18,874,521.57
4 001 General Fund $ 10,527,088.19 $ 70,393,192.23 $ 1,852,072.00 $ 18,611.28 $ 72,263,875.51 $ 71,254,330.29 $ 2,278,130.98 $ 4,500,576.67 $ 78,033,037.94 $ 4,757,925.76 6.10%
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 $ 1,084,144.66 $ 3,462,688.81 $ 3,462,688.81 $ 3,955,921.22 $ 3,955,921.22 $ 590,912.25 14.94%
10 125 Community Relations $ 708,598.78 $ 607,126.00 $ 607,126.00 $ 691,035.02 $ 691,035.02 $ 624,689.76 90.40%
11 132 Aquatic Center at MLK JR $ - $ - $ 719,000.00 $ 719,000.00 $ - $ - $ 719,000.00 #DIV/0!
12 136 Clean City Program $ 495,307.63 $ 856,509.00 $ 856,509.00 $ 777,553.82 $ 777,553.82 $ 574,262.81 73.86%
13 144 Cemetery $ 183,077.01 $ 390,000.00 $ 390,000.00 $ 412,488.99 $ 412,488.99 $ 160,588.02 38.93%
14 150 Emergency Services $ 107,751.48 $ 2,283,698.00 $ 494,847.65 $ 2,778,545.65 $ 1,624,674.64 $ 215,517.65 $ 45,000.00 $ 1,885,192.29 $ 1,001,104.84 53.10%
15 151 Public Safety Comm $ 840,538.55 $ 2550821.00 $ 2550821.00 $ 2522581.96, , , , , , $ 2,522,581.96 $ 868,777.59 34.44%
16 154 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%
17 153 .3%PS Commun $ 356,420.52 $ 215,000.00 $ 215,000.00 $ 373,142.94 $ 373,142.94 $ 198,277.58 53.14%
18 152 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%
19 161 DYBID $ 80,643.14 $ 185,750.00 $ 185,750.00 $ 184,632.28 $ 184,632.28 $ 81,760.86 44.28%
20 162 Trolley $ 52,133.25 $ 11,868.93 $ 11,868.93 $ 15,305.26 $ 15,305.26 $ 48,696.92 318.17%
21 163 Front St PBIA $ 10,094.10 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 10,094.10 272.81%
22 170 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%
23 171 Capitol Theatre $ 107,988.67 $ 432,000.00 $ 432,000.00 $ 421,504.30 $ 421,504.30 $ 118,484.37 28.11%
24 172 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%
25 173 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%
26 174 Cap Th PFD $ 730,372.11 $ 861,330.74 $ 861,330.74 $ 651,608.56 $ 651,608.56 $ 940,094.29 144.27%
27 180 American Rescue Plan $ 67,700.00 $ 11,958,421.09 $ 2,538,363.57 $ 1,614,692.64 $ 16,111,477.30 $ 11,958,421.09 $ 2,538,363.57 $ 1,608,118.87 $ 16,104,903.53 $ 74,273.77 0.46%
28 272 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%
29 281 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%
30 Capital Project Funds: $ 17,590,194.91 I $ 16,591,461.15 I $ 7,575,873.35 I $12,750,000.00 I $ 36,917,334.50 I $ 18,032,299.48 I $ 8,246,202.77 I $10,250,000.00 I $ 36,528,502.25 I $ 17,979,027.16
31 321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ - $ 55,023.93 #DIV/0!
32 322 Cap Th Constr $ 197,361.31 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 89,037.46 $ 149,037.46 $ 108,323.85 72.68%
33 323 YRDA $ 745,824.94 $ 1,260,000.00 $ 1,000,000.00 $ 2,260,000.00 $ 1,259,925.10 $ 1,259,925.10 $ 1,745,899.84 138.57%
34 331 Parks Capital $ 365,035.38 $ 207,120.00 $ 4,069,451.35 $ 1,500,000.00 $ 5,776,571.35 $ 61,558.56 $ 4,069,766.35 $ 4,131,324.91 $ 2,010,281.82 48.66%
35 332 Fire Capital $ 606,001.95 $ 163,000.00 $ 163,000.00 $ 82,291.42 $ 120,000.00 $ 202,291.42 $ 566,710.53 280.15%
36 333 Law&Justice Cap $ 422,375.66 $ 278,032.31 $ 278,032.31 $ 2,718.00 $ 2,718.00 $ 697,689.97 25669.24%
37 303 .3%L&J Cap $ 552,649.75 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 552,649.75 460.54%
38 342 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%
39 343 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%
40 344 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%
41 346 Streets Capital $ 3,308,659.68 $ 9,036,861.00 $ 3,506,422.00 $ 10,250,000.00 $ 22,793,283.00 $ 9,956,993.45 $ 3,506,422.00 $ 10,250,000.00 $ 23,713,415.45 $ 2,388,527.23 10.07%
42 370 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%
43 392 Cap Impr Reserve $ 192,871.55 $ - $ - $ 107,085.80 $ 84,000.00 $ 191,085.80 $ 1,785.75 0.93%
W
CO
2024 Adopted Budget
Revised Quarter 3
Budget Amendment
_ Al B C D I E I F I G H I I I J I K L M
1 Fund Revenue Expenditures Ending Fund Balance
Beginning Fund
2 Balance As of 8/15/24 Adopted Budget Prior Adjustment Current Adjustme Revised Adopted Budget Prior Adjustment Current Adjustme Revised Fund Blance Percentage
3 General Government Funds: $ 24,754,497.35 $ 122,421,019.22 $ 5,777,714.22 $ 2,352,303.92 $ 130,551,037.36 $ 124,202,874.40 $ 6,074,443.20 $ 6,153,695.54 $ 136,431,013.14 $ 18,874,521.57
44 Enterprise Funds: $ 76,773,255.31 I $ 91,761,690.42 $ 11,502,851.00 $ - $103,264,541.42 $ 93,007,471.55 $ 26,905,461.93 $ 884,000.00 $120,796,933.48 $ 59,240,863.25
45 421 Airport Operations $ 1,250,695.73 $ 1,790,816.00 $ 1,790,816.00 $ 1,943,275.79 $ 42,249.37 $ 1,985,525.16 $ 1,055,986.57 53.18%
46 422 Airport Capital $ 409,992.96 $ 6,628,451.00 $ 6,628,451.00 $ 6,542,357.12 $ 6,542,357.12 $ 496,086.84 7.58%
47 441 Stormwater Ops $ 2,702,964.98 $ 4,064,410.00 $ 4,064,410.00 $ 3,922,839.12 $ 2,978.86 $ 3,925,817.98 $ 2,841,557.00 72.38%
48 442 Stormwater Cap $ 4,678,447.66 $ 955,116.65 $ 955,116.65 $ 925,292.32 $ 2,000,810.91 $ 2,926,103.23 $ 2,707,461.08 92.53%
49 462 Transit $ 13,239,869.97 $ 11,251,664.00 $ 11,251,664.00 $ 10,463,631.69 $ 6,222.47 $ 10,469,854.16 $ 14,021,679.81 133.92%
50 464 Transit Capital $ 4,585,744.28 $ 1,812,267.66 $ 1,902,851.00 $ 3,715,118.66 $ 1,700,000.00 $ 2,485,401.10 $ - $ 4,185,401.10 $ 4,115,461.84 98.33%
51 471 Refuse $ 5,042,504.57 $ 9,701,655.93 $ 9,701,655.93 $ 9,659,455.01 $ 6,222.49 $ 300,000.00 $ 9,965,677.50 $ 4,778,483.00 47.95%
52 472 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%
53 473 WW Operating $ 12,518,020.09 $ 24,388,793.00 $ 24,388,793.00 $ 26,498,563.78 $ 4,229,408.94 $ 30,727,972.72 $ 6,178,840.37 20.11%
54 474 Water Operating $ 7,515,183.91 $ 13,905,032.89 $ 13,905,032.89 $ 13,690,775.78 $ 60,356.88 $ 270,000.00 $ 14,021,132.66 $ 7,399,084.14 52.77%
55 475 Irrigation Operating $ 1,073,077.00 $ 2,167,600.00 $ 2,167,600.00 $ 2,654,282.13 $ 7,810.91 $ 54,000.00 $ 2,716,093.04 $ 524,583.96 19.31%
56 476 WW Constr $ 9,676,223.58 $ 2,205,116.65 $ 2,205,116.65 $ 1,768,067.52 $ 7,700,000.00 $ 9,468,067.52 $ 2,413,272.71 25.49%
57 477 Water Capital $ 2,976,755.14 $ 3,205,116.64 $ 3,205,116.64 $ 668,517.04 $ 2,464,000.00 $ 260,000.00 $ 3,392,517.04 $ 2,789,354.74 82.22%
58 478 WW Facilities $ 8,179,480.86 $ 4,000,000.00 $ 4,000,000.00 $ 8,000,000.00 $ 4,383,978.24 $ 6,000,000.00 $ 10,383,978.24 $ 5,795,502.62 55.81%
59 479 Irrigation Capital $ (1,645,186.05) $ 4,027,000.00 $ 5,600,000.00 $ 9,627,000.00 $ 6,617,636.17 $ 6,617,636.17 $ 1,364,177.78 20.61%
60 488 WW Rev Bond $ 14,897.17 $ 387,900.00 $ 387,900.00 $ 387,900.00 $ 387,900.00 $ 14,897.17 3.84%
61 491 Irrig Rev Bond $ 29,314.26 $ 270,750.00 $ 270,750.00 $ 270,750.00 $ 270,750.00 $ 29,314.26 10.83%
62 493 WW Rev Bond $ 1,620,948.35 $ - $ - $ - $ - $ 1,620,948.35 #DIV/0!
63 Internal Service Funds: $ 20,304,202.39 I $ 35,817,068.88 $ 359,000.00 $ 841,341.55 $ 37,017,410.43 $ 37,730,977.87 $ 4,130,914.59 $ 1,071,341.55 $ 42,933,234.01 $ 14,388,378.81
64 512 Unemploy Reserve $ 510,649.07 $ 259,358.01 $ 259,358.01 $ 209,018.93 $ 209,018.93 $ 560,988.15 268.39%
65 513 Health Reserve $ 4,020,232.41 $ 15,628,548.35 $ 15,628,548.35 $ 15,289,094.77 $ 15,289,094.77 $ 4,359,685.99 28.52%
66 514 Workers Comp Res $ 364,854.22 $ 4,480,686.00 $ 4,480,686.00 $ 3,699,144.15 $ 3,699,144.15 $ 1,146,396.07 30.99%
67 515 Risk Mgmt Reserve $ 7,982,497.20 $ 4,546,286.36 $ 4,546,286.36 $ 7,352,241.57 $ 7,352,241.57 $ 5,176,541.99 70.41%
68 516 Wellness $ 204,582.16 $ 75,000.00 $ 75,000.00 $ 66,900.00 $ 66,900.00 $ 212,682.16 317.91%
69 551 Equipment Rental $ (400,344.26) $ 3,654,133.09 $ 3,654,133.09 $ 3,745,399.37 $ 3,745,399.37 $ (491,610.54) -13.13%
70 552 Replacement Reserve $ 5,899,823.25 $ 2,444,747.00 $ 359,000.00 $ 841,341.55 $ 3,645,088.55 $ 2,520,000.00 $ 4,130,914.59 $ 841,341.55 $ 7,492,256.14 $ 2,052,655.66 27.40%
71 555 Environmental $ 281,653.73 $ 630,000.00 $ 630,000.00 $ 724,657.84 $ 724,657.84 $ 186,995.89 25.80%
72 560 PW Admin $ 700,566.73 $ 1,462,119.00 $ 1,462,119.00 $ 1,488,330.17 $ 230,000.00 $ 1,718,330.17 $ 444,355.56 25.86%
73 581 Customer SVC $ 739,687.88 $ 2,636,191.07 $ 2,636,191.07 $ 2,636,191.07 $ 2,636,191.07 $ 739,687.88 28.06%
74 Fiduciary Funds: $ 2,301,995.36 I $ 12,000.00 $ - $ - $ 12,000.00 $ 12,000.00 $ - $ - $ 12,000.00 $ 2,301,995.36
75 632 Yakcorps $ 1,160,478.48 $ - $ - $ - $ - $ 1,160,478.48 #DIV/0!
76 633 Custodial Fund $ 402,769.62 $ - $ - $ - $ - $ 402,769.62
77 710 Cemetery Trust $ 738,747.26 $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ 12,000.00 $ 738,747.26 6156.23%
78 Grand Total $ 141,724,145.32 $ 266,603,239.67 $ 25,215,438.57 $ 15,943,645.47 $ 307,762,323.71 $ 272,985,623.30 $ 45,357,022.49 $ 18,359,037.09 $ 336,701,682.88 $ 112,784,786.15 33.50%
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