HomeMy WebLinkAbout04/18/2017 06I Budget Amendment and AppropriationsBUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDASTATEMENT
Item No. 6.1.
For Meeting of: April 18, 2017
ITEM TITLE: Ordinance amending the 2017 Budget (Second 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 (H U D 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
O
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:
STRATEGIC PRIORITY:
NA
Public Trust and Accountability
APPROVED FORcl*�
SUBMITTAL: `""City Manager
STAFF RECOMMENDATION:
Pass Ordinance after the second reading at the April 18, 2017 meeting.
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description
Upload Date
Type
D 2017 Budget Amendment 1 Ordinance
3/2212017
Ordinance
D 2017 Budget Amendment 1 Schedule
4(4/2017
Exhibit
D 2017 Budget Amendment 1 Fund Balances
3130/2017
Exhibit
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
12017
Kathy Coffey, Mayor
ATTEST:
Sonya Claar Tee, City Clerk
First Reading:
Publication Date:
Effective Date:
tlewis 3/22/2017
G
4
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
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
$
12,500
3315436500
Revenues
182,000 $
194,500
LAW & JUSTICE CAPITAL FUND
141 8954910
$
300,000
$
300,000
NEIGHBORHOOD DEVELOPMENT
FUND
8,600 $
140,600
124 2414820
$
300,987
342 7146200
124 2414820
$
1,700,782
124 2414820
$
657,728
$
2,659,497
Revenues
124 8953102
$
300,987
124 8953104
$
2,358,510
$
2,659,497
Net Neighborhood Development
$
-
CAPITOL THEATRE CONST
322 2706500
$
142,000
$
142,000
PARKS CAPITAL
3315436300
$
12,500
3315436500
$
182,000 $
194,500
LAW & JUSTICE CAPITAL FUND
303 3016420
$
132,000
333 3013503
$
8,600 $
140,600
REET
342 7146200
$
19,500 $
CONVENTION CENTER CAPITAL
Street Cleaning Services interfund Charge
CDBG Single Family Housing Rehabilitation Program
HOME Single Family New Construction
HOME CHDO
CDBG Program- Prior Years
HOME Program -Prior Years
Construction Project -Stage Lighting
Henry Beauchamps Center -Rooftop HVAC
Gardner Park Restroom
Jail Security Renovation, Improvements
Ammunition
19,500 City Hall Elevator- Consulting
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
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 4/4/2017
Page 2 of 2
�V
Projected Fund Balance
(as of 04/04/17)
General
•'
P2.rk.s a - td ••o --x
Street & Traffic Operations
General Government Subtotal
Operating/Enterprise Funds
Capital Funds
G.O. Bond Redemption Funds
Utility Revenue Bond Redemption Funds
Employee Benefit Reserves
Operating Reserves
Trust and Agency Funds
Total
•
0V-.W1W.9V td.V1AW-,. ��i
Street & Traffic Operations
General Govermnent Subtotal
Operating/Enterprise Funds
Capital Funds
Utility Revenue Bond Redemption Funds
Employee Benefit Reserves
Operating Reserves
Trust and Agency Funds
Total
Beginning
Ending
% of
Balance
Revenue
-_XMenditure
__.Balance
E!Eg
$ 5,867,373
$ 62,883,935
$ 62,231,693
$ 6,519,615
10.5%
535,902
5,170,146
5,421,860
284,188
5.2%
749,551
5,352,948
5,600,888
501,611
9.0%
7,152,826
73,407,029
73,254,441
7,305,414
10.0%
19,471,763
71,442,134
69,729,903
21,183,994
30.4%
34,692,989
28,649,459
25,278,277
38,064,171
150.6%
266,684
4,767,931
4,786,293
248,322
5.2%®
2,019,341
2,129,054
2,129,054
2,019,341
94.8%
3,939,462
14,052,211
13,852,553
4,139,120
29.9%
769,884
3,748,370
3,476,621
1,041,633
30.0%
647,731
684,353
576,546
755,538
131.0%
$ 68,960,680
$ 198,880,541
$ 193,083,688
$ 74,757,533
38.7%
Rol
General .-
Beginning
Ending
% of
Balance
Revenue
Expenditure
Balance
, Exp
$ 6,519,615
$ 65,177,882
$ 65,418,043
$ 6,279,454
9.6%®
284,188
5,547,225
5,583,642
247,771
4.4%
501,611
7,883,540
7,518,427
866,724
11.5%
7,305,414
78,608,647
78,520,112
7,393,949
9.4%
21,183,994
76,376,142
78,008,811
19,551,325
25.1%
38,064,171
40,734,953
57,545,235
21,253,889
36.9%
248,322
4,779,045
4,775,260
252,107
5.3%®
2,019,341
2,126,855
2,127,754
2,018,442
94.9%
4,139,120
15,192,660
15,217,837
4,113,943
27.0%
1,041,633
4,078,528
3,913,381
1,206,780
30.8%
755,538
676,000
667,000
764,538
114.6%
$ 74,757,533
$ 222,572,830
$ 240,775,390
$ 56,554,973
23.5%
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