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Home My WebLink About06/05/2018 10 Budget Amendment and AppropriationsITEM TITLE: SUBMITTED BY: BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT 1 Item No. 10. For Meeting of: June 5, 2018 Ordinance amending the 2018 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2018 for various purposes including 2017 encumbrances (First Reading) Tara Lewis, Financial Services Manager Jennifer Buntjer, Financial Services Officer SUMMARY EXPLANATION: Attached is an ordinance amending the 2018 Budget to provide appropriations for the encumbrances outstanding at the close of the 2017 Fiscal year and to provide appropriations for projects or programs (including associated revenues) that were uncertain and therefore not included at the time of the 2018 Budget adoption. Encumbrances listed on the attached report represent orders for goods or services included in the 2017 Budget that were authorized, but that were not received or performed by the end of the year. As a result, appropriations that apply to these 2017 encumbrances from the 2017 Budget need to be carried forward to accommodate payment for these goods and services in 2018. This action will amend the 2018 Budget for these expenditures. This appropriation for prior year encumbrances is an annual budgeting requirement. Projects and programs that were not 2017 encumbrances that are included in this requested Budget amendment are as follows: • Council accepted a SAFER grant on January 16, 2018 for partial salary cost reimbursement of 3 firefighters. Total expenditure is $273,306 and is offset by grant revenue of $257,856 for a net use of General Fund Balance of $15,450. • Acquisition of Fire apparatus originally budgeted in 2015 with final delivery and payment in 2017 used interfund financing to provide cash resources as needed to complete the purchase agreements. The external financing, expected to occur this summer, will pay off the interfund loan to the General Fund and restore the Fire Capital fund balance. Amount to be financed (to restore the fund balance used for the acquisition) — $1,500,000 • The City's contracted share of the Aquatic Center project and related financing, $8,000,000 total expenditure and loan/bond proceeds revenue. Net impact to Fund Balance is zero. Neighborhood Development (ONDS) typically has a large encumbrance to be brought forward because the annual budget is set based on "new" federal Community Development Block Grant 2 (CDBG) and HOME Grant awards. Amounts obligated, but not yet spent at the end of each year are carried forward into the next year through an encumbrance. $1,648,931 of expenditures, fully offset by grant revenue is requested for appropriation in the attached schedule. The total of other various encumbrances of the 2017 Budget requested to be re -appropriated in the 2018 Budget is $144,310. Details of the requested Budget Amendment are listed in the attachment. ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: First reading of Ordinance on June 5 with second reading and passage on June 19. BOARD/COMMITTEE RECOMMENDATION: ATTACHMENTS: Description Upload Date Type 0 ord 5/31%2018 Coyer Memo 0 2018 Approp Schedule -Budget nd 1 5/30/2018 Exhibit AN ORDINANCE ORDINANCE NO. 2018 - amending the 2018 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2018 for various purposes including 2017 encumbrances. WHEREAS, the various funds indicated on the attached Schedule contain Unappropriated Fund Balances available for appropriation and expenditures during 2018 in various amounts and for the purposes mentioned in the attached Schedule, and WHEREAS, at the time of the adoption of the 2018 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 2018, 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 , 2018 ATTEST: Kathy Coffey, Mayor Sonya Claar Tee, City Clerk First Reading: Publication Date: Effective Date: 3 4 City of Yakima 2018 Appropriation Schedule - Budget Amendment 1 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 2603110 001 2603500 001 2604120 001 2604800 $ (1,000.00) $ (2,500.00) $ (132,000.00) $ (5,000.00) Parks 131 5173110 $ 1,000.00 131 5173500 $ 2,500.00 131 5174120 $ 132,000.00 1315174800 $ 5,000.00 Budget Impact General Fund 1 3221110 Fire Suppression Total Expenditures 273,306.24 Vulnerable Youth Programs was budgeted in Parks. Changes to the budget computer system had to be made to accommodate the new budget function. This adjustment is a housekeeping item to reflect the budgeted amounts in the correct codes. There (140,500.00) is no impact to budgeted totals. $ 140,500.00 $ 273,306.24 Salary and Benefits for three firefighters Revenues 1 8953113 $ 257,856.00 Safer Grant Total Revenue $ 257,856.00 Net Use of Fund Balance $ 15,450.24 Neighborhood Development Fund 124 2414820 $ 410,041.00 CDBG Program 124 2414820 $ 55,805.00 Home CHDO 124 2414820 $ 1,183,085.00 Home New Constructions -SF Rehab Total Expenditures $ 1,648,931.00 Revenues 124 8953102 $ 410,041.00 CDBG-Program Prior Years 124 8953104 $ 1,238,890.00 HOME Program -Prior Years Total Revenue $ 1,648,931.00 Net Use of Fund Balance $ Community Relations 125 1263500 Total Expenditures Net Use of Fund Balance 6,000.00 2 Computers $ 6,000.00 $ 6,000.00 Streets 141 4343114 $ 11,900.00 Traffic Signal Equipment Total Expenditures $ 11,900.00 Net Use of Fund Balance $ 11,900.00 5 Account Amount Fund Total Description Parks Capital 331 5466300 331 5456500 Total Expenditures $ $ 19,810.00 8,000,000.00 $ 8,019,810.00 Henry Beauchamps Community Center Aquatic Center Contracted Amount for Construction Revenues 331 8959101 $ 8,000,000.00 Debt Proceeds Total Revenues $ 8,000,000.00 Net Use of Fund Balance $ 19,810.00 Fire Capital Revenues 332 8959107 $ 1,500,000.00 Debt Proceeds Total Revenue $ 1,500,000.00 Net Source of Fund Balance $ 1,500,000.00 Convention Center 170 2754112 $ 10,000.00 Sports Commission Total Expenditures $ 10,000.00 Net Use of Fund Balance $ 10,000.00 Convention Center 370 2794800 $ 83,000.00 Re -work Irrigation, Tables and Chairs, Waste & Recycling Total Expenditures $ 83,000.00 Containers Net Use of Fund Balance $ 83,000.00 Wastewater 473 7313112 Total Expenditures Net Use of Fund Balance $ 3,600.00 $ $ 3,600.00 3,600.00 Fire Alarm panel to replace failed unit Wellness/EAP 516 1686300 $ 10,000.00 Weight Room Flooring Total Expenditures $ 10,000.00 Net Use of Fund Balance $ 10,000.00 Totals Grand Total -Expenditures $ 10,066,547.24 Grand Total -Revenues $ 11,406,787.00 Net Revenue All City $ 1,340,239.76