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Home My WebLink About04/04/2017 10 2017 Budget Amendment r 74.121. i` xs .1 �5 .may 4 s n. BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 10. For Meeting of: April 4, 2017 ITEM TITLE: Ordinance amending the 2017 Budget (First Reading) SUBMITTED BY: Tara Lewis, Interim Director of Finance & Budget SUMMARY EXPLANATION: Attached is an Ordinance amending the 2017 Budget to provide appropriations for the following: • encumbrances outstanding at the close of the 2016 fiscal year • previously unbudgeted grant awards • additional interfund service charges for street cleaning services to be paid by the Stormwater Operations fund. Encumbrances represent orders for goods or services included in the 2016 budget that were authorized but that were not received or performed by the end of the year. As a result, appropriations from the 2016 Budget are required to be carried forward to amend the 2017 Budget to accommodate payment for these goods and services in 2017. This appropriation for prior year encumbrances is an annual year-end accounting requirement. This amendment also includes additional interfund services charges to be paid to the Streets Fund from Stormwater Operations. The Municipal Research and Services Center (MRSC) recognizes the practice of funding a city's entire street cleaning budget by the Stormwater fund. This Amendment to the 2017 Budget increases the interfund charges to fully support the City's street cleaning budget from the Stormwater fund. The 2017 expenditure budget will be increased for 2016 encumbrances (carry forwards), additional grants and interfund services as follows: General Fund (revenue and expenditure) $ 90,000 Neighborhood Development (HUD Grants— revenue and expenditure) $ 2,659,497 Parks Capital $ 194,500 Law &Justice Capital $ 140,600 Stormwater Operations $ 300,000 Transit Capital $ 260,000 All other funds $ 636,500 Some of the above appropriations will be funded by additional revenue. The General fund appropriation will be funded by interfund charges to the utilities and the Neighborhood Development appropriations will be funded by HUD grant carryforwards from 2016. Details of the Encumbrances and additional interfund service charges to be appropriated as well as any offsetting revenue are set forth the attached Schedule. The impact of this budget amendment on projected 2017 fund balances is summarized in the Fund Balances attachment. ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL: i ` City Manager STAFF RECOMMENDATION: Read Ordinance by title only at the April 4, 2017 meeting. Pass Ordinance after the second reading at the April 18, 2017 meeting. BOARD/COMMITTEE RECOMMENDATION: ATTACHMENTS: Description Upload Date Type d 2017 Budget ndment 1 Ordinance 3( 2017 Ordinance d 2017 Budget Amendment 1 Schedule 3/30/2017 Exhibit D budget 3(30/2017 Omer Memo ORDINANCE NO. 2017 - AN ORDINANCE amending the 2017 budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2017 for various purposes described in the attached Schedule. WHEREAS, the various funds indicated on the attached Schedule contain Unappropriated Fund Balances available for appropriation and expenditures during 2017 in various amounts and for the purposes mentioned in the attached Schedule, and WHEREAS, at the time of the adoption of the 2017 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 2017, 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 , 2017 Kathy Coffey, Mayor ATTEST: Sonya Claar Tee, City Clerk First Reading: Publication Date: Effective Date: tlewis 3/22/2017 City of Yakima Appropriation Schedule Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOTAL DESCRIPTION GENERAL FUND 001 6523500 $ 90,000 $ 90,000 Utility Customer Service Furniture and Equipment Revenues 001 8954902 $ 90,000 $ 90,000 Customer Service Interfund Charge Net General Fund $ - STREETS Revenues 141 8954910 $ 300,000 $ 300,000 Street Cleaning Services interfund Charge NEIGHBORHOOD DEVELOPMENT FUND 124 2414820 $ 300,987 CDBG Single Family Housing Rehabilitation Program 124 2414820 $ 1,700,782 HOME Single Family New Construction 124 2414820 $ 657,728 $ 2,659,497 HOME CHDO Revenues 124 8953102 $ 300,987 CDBG Program-Prior Years 124 8953104 $ 2,358,510 $ 2,659,497 HOME Program-Prior Years Net Neighborhood Development $ - CAPITOL THEATRE CONST 322 2706500 $ 142,000 $ 142,000 Construction Project-Stage Lighting PARKS CAPITAL 331 5436300 $ 12,500 Henry Beauchamps Center-Rooftop HVAC 331 5436500 $ 182,000 $ 194,500 Gardner Park Restroom LAW&JUSTICE CAPITAL FUND 303 3016420 $ 132,000 Jail Security Renovation, Improvements 333 3013503 $ 8,600 $ 140,600 Ammunition REET 342 7146200 $ 19,500 $ 19,500 Equipment- Portable Dance Floor and Caddy CONVENTION CENTER CAPITAL 370 2796450 $ 27,000 $ 27,000 Electronic Readerboard PROJECT RESERVE 392 6526450 $ 115,000 $ 115,000 UMS project carryforward, Data migration STORMWATER 441 7464898 $ 300,000 $ 300,000 Street Cleaning Services tle 3/30/2017 Page 1 of 2 City of Yakima Appropriation Schedule Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described: ACCOUNT AMOUNT FUND TOTAL DESCRIPTION TRANSIT CAPITAL 464 4516470 $ 260,000 $ 260,000 Gillig busses carryforward REFUSE 471 4724100 $ 55,000 $ 55,000 Recycling Planning Project Revenues 471 89542)0( $ 55,000 $ 55,000 State Department of Ecology recycling planning grant Net Refuse Fund $ - WASTEWATER 472 7394800 $ 79,000 Equipment 473 7266300 $ 9,800 Heating Units 473 7314732 $ 17,000 Biosolids Services 473 7313112 $ 9,100 $ 114,900 Sludge Grinder EQUIPMENT RENTAL 551 5526450 $ 17,000 Replace Vehicle 552 5526440 $ 101,000 Cab for Refuse Bin Hauler, Ford F250 4WD 552 5526450 $ 6,600 $ 124,600 Single Axle Trailer ENVIRONMENTAL 555 5614991 $ 17,000 $ 17,000 PW Facilities Environmental System PUBLIC WORKS 560 4933193 $ 21,500 $ 21,500 PW Fencing and Doors Grand Total-Expenditures $ 4,281,097 Grand Total-Revenues $ 3,104,497 Net All City $ 1,176,600 tle 3/30/2017 Page 2 of 2 Projected Fund Balance (as of 04/04/17) f2016 Prelirni Beginning Ending %of Balance Revenue Expenditure Balance Exp General Fund $ 5,867,373 $ 62,883,935 $ 62231,693 $ 6,519,615 10.5% Parks and Recreation 535,902 5,170,146 5,421,860 284,188 5.2% Street&Traffic Operations 749,551 5,352,948 5600,888 501,611 9.0% General Government Subtotal 7,152,826 73,407,029 73,254,441 7,305,414 10.0% Operating/Enterprise Funds 19,471,763 71,442,134 69,729,903 21,183,994 30.4% Capital Funds 34,692,989 28,649,459 25,278,277 38,064,171 150.6% G.O.Bond Redemption Funds 266,684 4,767,931 4,786,293 248,322 5.2% Utility Revenue Bond Redemption Funds 2,019,341 2,129,054 2,129,054 2,019,341 94.8% Employee Benefit Reserves 3,939,462 14,052,211 13,852,553 4,139,120 29.9% Operating Reserves 769,884 3,748,370 3,476,621 1,041,633 30.0% Trust and Agency Funds 647,731 684,353 576,546 755,538 131.0% Total $ 68 960,680 $ 198, ;0,541 $ 193,083,688 $ 74,757,533 38.7% 2017 Budget with Amendment 1 Beginning Ending %of Balance Revenue Expenditure Balance Exp General Fund $ 6,519,615 $ 65,177,882 $ 65,418,043 $ 6,279,454 9.6% Parks and Recreation 284,188 5,547,225 5,583,642 247,771 4.4% Street&Traffic Operations 501,611 7,883,540 7,518,427 866,724 11.5% _ General Government Subtotal 7,305,414 78,608,647 78,520,112 7,393,949 9.4% Operating/Enterprise Funds 21,183,994 76,376,142 78,008,811 19,551,325 25.1% Capital Funds 38,064,171 40,734,953 57,545,235 21,253,889 36.9% G.O.Bond Redemption Funds 248,322 4,779,045 4,775,260 252,107 5.3% Utility Revenue Bond Redemption Funds 2,019,341 2,126,855 2,127,754 2,018,442 94.9% Employee Benefit Reserves 4,139,120 15,192,660 15,217,837 4,113,943 27.0% Operating Reserves 1,041,633 4,078,528 3,913,381 1,206,780 30.8% Trust and Agency Funds 755,538 676,000 667,000 764,538 114.6% Total $ 74,757,533 $ 222,572,830 $ 240,775,390 $ 56,554,973 23.5% C:\Users\tlewis\Documents\Budget 2017\2017 Budget Amendment 1 Fund Balance Chart Distributed at-the V MeetingLI-4,17 City of Yakima Appropriation Schedule CORRECTED Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described. ACCOUNT AMOUNT FUND TOTAL DESCRIPTION GENERALFUND 001 6523500 $ 90,000 $ 90,000 Utility Customer Service Furniture and Equipment Revenues 001 8954902 $ 90,000 $ 90,000 Customer Service Interfund Charge Net General Fund $ - STREETS Revenues 141 8954910 $ 300,000 $ 300,000 Street Cleaning Services interfund Charge NEIGHBORHOOD DEVELOPMENT FUND 124 2414820 $ 300,987 CDBG Single Family Housing Rehabilitation Program 124 2414820 $ 1,700,782 HOME Single Family New Construction 124 2414820 $ 657,728 $ 2,659,497 HOME CHDO Revenues 124 8953102 $ 300,987 CDBG Program-Prior Years 124 8953104 $ 2,358,510 $ 2,659,497 HOME Program-Prior Years Net Neighborhood Development $ - CAPITOL THEATRE CONST 322 2706500 $ 142,000 $ 142,000 Construction Project-Stage Lighting PARKS CAPITAL 331 5436300 $ 12,500 Henry Beauchamps Center-Rooftop HVAC 331 5436500 $ 182,000 $ 194,500 Gardner Park Restroom LAW&JUSTICE CAPITAL FUND 303 3016420 $ 132,000 Jail Security Renovation, Improvements 333 3013503 $ 8,600 $ 140,600 Ammunition REET 342 7146200 $ 19,500 $ 19,500 City Hall Elevator-Consulting CONVENTION CENTER CAPITAL 370 2796450 $ 27,000 $ 27,000 Electronic Readerboard PROJECT RESERVE 392 6526450 $ 115,000 $ 115,000 UMS project carryforward, Data migration STORMWATER 441 7464898 $ 300,000 $ 300,000 Street Cleaning Services tle 4/4/2017 Page 1 of 2 City of Yakima Appropriation Schedule Appropriate out of unappropriated fund balances of the various funds and in the various amounts and for the purposes as described ACCOUNT AMOUNT FUND TOTAL DESCRIPTION TRANSIT CAPITAL 464 4516470 $ 260,000 $ 260,000 Gillig busses carryforward REFUSE 471 4724100 $ 55,000 $ 55,000 Recycling Planning Project Revenues 471 89542XX $ 55,000 $ 55,000 State Department of Ecology recycling planning grant Net Refuse Fund $ - WASTEWATER 472 7394800 $ 79,000 Equipment 473 7266300 $ 9,800 Heating Units 473 7314732 $ 17,000 Biosolids Services 473 7313112 $ 9,100 $ 114,900 Sludge Grinder EQUIPMENT RENTAL 551 5526450 $ 17,000 Replace Vehicle 552 5526440 $ 101,000 Cab for Refuse Bin Hauler, Ford F250 4WD 552 5526450 $ 6,600 $ 124,600 Single Axle Trailer ENVIRONMENTAL 555 5614991 $ 17,000 $ 17,000 PW Facilities Environmental System PUBLIC WORKS 5604933193 $ 21,500 $ 21,500 PW Fencing and Doors Grand Total-Expenditures $ 4,281;097 Grand Total-Revenues $ 3,104,497 Net All City $ 1,176,600 tle 4/4/2017 Page 2 of 2