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Home My WebLink About11/01/2016 12 2016 Budget Amendment and Appropriations �• i f -,Arillib rTh \ .--:, r • j BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 12. For Meeting of: November 1, 2016 ITEM TITLE: First reading of an ordinance amending the 2016 budget and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2016 (no action required; second reading on November 15, 2016) SUBMITTED BY: Cindy Epperson, Director of Finance & Budget SUMMARY EXPLANATION: During development of the 2017 preliminary budget, which requires analysis of 2016 budget trends and estimates, we noted several instances where additional appropriation is warranted so funds remain within budget at the end of 2016. In some cases there is additional revenue to support the additional expenditures, either in program revenues or grants. In those cases that are not supported by additional revenue, the fund balance is adequate to absorb the increase. The change to the City's medical plan and related premium increase in midyear 2016 required numerous small adjustments to various service units in the General Fund and other funds. The appropriation to the General Fund is offset by revenue in excess of original budget for sales of two Tiger Mart properties - -we anticipated $400,000, and received over $680,000. The details for all appropriations are in the schedule attached to this item. We are asking for appropriation for the following purposes: r T T 'General Fund Midyear medical adjustment — funded by $ 270,816 property sales Parks and Recreation Fund Midyear medical adjustment 13,806; Snow event, midyear medical, update of , Streets and Traffic Fund comprehensive plan, equipment and power 318,191 costs Cemetery Midyear medical adjustment + 1,170 :Emergency Fund Midyear medical adjustment 10,778 1 + - Police Grants Fund Emphasis patrols higher than planned, grant 32,000 revenue funds expenditures Capital Improvement Fund Utility account management system change 30,000 order ;Snow removal equipment and construction Airport Capital Fund change order to Alpha Taxiway, mostly funded 2,160,000 by grant revenues Stormwater Operating Fund ;Midyear medical adjustment 12,271 ;Refuse Fund Midyear medical adjustment 6,568 h + + ■Wastewater Op Fund ;Midyear medical adjustment 48,892 'Water Operating Fund Midyear medical adjustment, transfer funds to 445,652 Water Capital Fund Irrigation Operating Fund Midyear medical adjustment, transfer funds to 27,347 Irrigation Capital Fund T T Public Works Administration Midyear medical adjustment 6,506 The attached appropriation adds these items to the 2016 budget, which increases the total City expenditure budget by $3,383,997, while the revenue budget is increasing by $2,451,816, with a net use of reserves Citywide of $479,181 (excluding $453,000 transfers to Capital Funds). The unusual snow in early 2016 represents $237,500. The midyear medical adjustments not offset by revenue represents most of the balance. These appropriations are not in addition to the year end estimates that have been presented to Council in various study sessions. In other words, the ending fund balance estimates presented in the Preliminary Budget already include these expenditures. This appropriation serves to amend the budget to cover the expenditures presented that were unforeseen at the time the 2016 Budget was prepared. ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: Read Ordinance by title only at the November 3, 2016 meeting. Pass Ordinance after second reading at the November 15, 2016 meeting. BOARD /COMMITTEE RECOMMENDATION: ATTACHMENTS: Description Upload Date Type ❑ Appropriation Ordinance 2016 10/25/2016 Coker Memo ❑ Schedule Detailing Appropriation Ordinance 10/25/2016 Coker Memo ORDINANCE NO. 2016 - AN ORDINANCE amending the 2016 budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2016 for various purposes described in the attached Schedule. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2016 in various amounts and for the purposes mentioned in the attached Schedule, and WHEREAS, at the time of the adoption of the 2016 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 2016, 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 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 day of , 2016 KATHY COFFEY, MAYOR ATTEST: CITY CLERK First Reading: Publication Date: Effective Date: Cepperson 10/25/2016 City of Yakima 2016 Appropriation Schedule SCHEDULE I Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOT. DESCRIPTION GENERAL FUND 001 1432510 Records $ 2,170 Mid year medical adjustment 001 1522510 Prosecution 6,468 001 1552510 Municipal Court 4,285 001 1622510 Personnel Administratio 1,264 001 1662510 Police Civil Service 3,220 001 2162510 Comprehensive Plannin 4,632 001 2192510 Planning Administration 1,004 001 2232510 Animal Control 1,399 001 2292510 Code Administration 14,525 001 2512510 Economic Development 1,073 001 3052510 Detentn - Care /Gust Pri 10,848 001 3122510 Investigations 4,280 001 3132510 Preventative Patrol 95,558 001 3142510 Police Support Services 18,061 001 3172510 Police Special Operatioi 3,575 001 3182510 Law & Justice Facility M 1,682 001 3192510 Police Administration 1,171 001 3222510 Fire Suppression & EM: 68,576 001 3512510 Information Tech Servic 10,688 001 3522510 Electronic Tech Service 1,800 001 6122510 Finance 1,178 001 6512510 Utility Meter Specialists 2,123 001 6522510 Utility Customer Service 10,336 001 6532510 Parking Tickets 900 Total Expenditures $ 270,816 Revenue 001 8959502 270,816 Sale of Tiger Mart property Total Revenues 270,816 Net Use of Fund Balance - PARKS AND RECREATION 131 5412510 13,806 Mid year medical adjustment Total Expenditures 13,806 Net Use of Fund Balance 13,806 STREETS & TRAFFIC ENG FUND 141 4121200 30,000 January Snow event -- Overtime 141 4124100 110,000 January Snow event -- Professional Services 141 4164891 65,000 January Snow event -- Vehicle Maintenance 141 4164892 15,000 January Snow event -- Vehicle Maintenance 141 4132510 15,691 Medical - mid year adjustment 141 4344800 17,500 Outside emergency repair to equipment 141 4324701 40,000 Pacific Power & Light 141 4444100 25,000 Professional Service -Comp plan update Total Expenditures 318,191 Net Use of Fund Balance 318,191 CEMETERY 144 5182510 Cemetery 1,170 Mid year medical adjustment Total Expenditures 1,170 Net Use of Fund Balance 1,170 EMERGENCY SERVICES tl 10/25/2016 Page 1 of 3 City of Yakima 2016 Appropriation Schedule SCHEDULE I Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOT. DESCRIPTION 150 3222510 10,778 Mid year medical adjustment Total Expenditures 10,778 Net Use of Fund Balance 10,778 POLICE GRANTS 152 3091200 32,000 Taskforse and Emphasis Overtime Total Expenditures 32,000 Revenue 152 8953108 24,000 Justice Assistance Grant - Emphasis Patrols 152 8954221 8,000 Taskforce Total Revenue 32,000 Net Use of Fund Balance - CAPITAL IMPROVEMENT FUND 392 6526450 30,000 Account Management system change order Total Expenditures 30,000 Net Use of Fund Balance 30,000 AIRPORT CAPITAL 422 2916450 1,600,000 Snow removal equipment 422 2916512 560,000 Alpha Taxiway Construction Services Agreement amendment Total Expenditures 2,160,000 Revenue 422 8953138 1,600,000 Airport Improvement Grant 422 8953445 20,000 State Grant 422 8954431 15,000 PFC Revenue 422 8953137 514,000 Airport Improvement Grant Total Revenue 2,149,000 Net Use of Fund Balance 11,000 STORMWATER OPERATIONS 441 7462510 Stormwater Ops 12,271 Mid year medical adjustment Total Expenditures 12,271 Net Use of Fund Balance 12,271 REFUSE 471 4722510 6,568 Mid year medical adjustment Total Expenditures 6,568 Net Use of Fund Balance 6,568 WASTEWATER OPERATIONS 473 7312510 48,892 Mid year medical adjustment Total Expenditures 48,892 Net Use of Fund Balance 48,892 WATER OPERATIONS 474 7642510 15,652 Mid year medical adjustment 474 7720055 430,000 Transfer to Capital Fund Total Expenditures 445,652 Net Use of Fund Balance 445,652 tl 10/25/2016 Page 2 of 3 City of Yakima 2016 Appropriation Schedule SCHEDULE I Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOT. DESCRIPTION IRRIGATION 475 7822510 4,347 Mid year medical adjustment 475 7820055 23,000 Transfer to Capital Fund Total Expenditures 27,347 Net Use of Fund Balance 27,347 PUBLIC WORKS ADMINISTRATION 560 4912510 6,506 Mid year medical adjustment Total Expenditures 6,506 Net Use of Fund Balance 6,506 tl 10/25/2016 Page 3 of 3