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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 6.K.
For Meeting of: December 11, 2018
ITEM TITLE: Ordinance amending the 2018 budget and making appropriations
from unappropriated balances for expenditure during 2018
(Second Reading)
SUBMITTED BY: Ana Cortez,Assistant City Manager
Steve Groom, Budget and Finance Director
SUMMARY EXPLANATION:
Staff recommends the following budget transfers to amend the 2018 Budget to true up funds:
1 . Increase expenditures due to additional revenue within the same fund and/or interfund transfer:
a.Authorize $25,000 in Cemetery Fund (141) due to increased revenues in Cemetery Fund
b.Authorize $5,000 in Capitol Theatre (171) expenditures due to Additional PFD revenue in
Capitol Theatre
c.Authorize $40,000 additional expenditures in Water Fund (474) revenue due to increased
revenues in Water Fund
d.Authorize $326,000 additional expenditures in Stormwater Fund (442) due to increased
revenue and transfer to Streets (141)
e.Authorize $89,000 additional expenditures in Airport fund (421)from $61,000 due to
increased revenues in Airport and $28,000 drawn from Airport fund balance
f.Authorize $74,000 additional expenditures in Capital Improvement Reserve (392) due to
$31,000 in additional G I S revenue and $43,000 transfer in from General Fund
2. Transfers from General Fund to replenish Fund Balances (0.4% of total general fund)
a. $110,000 to Law& Justice (333)
b. $144,000 to Streets (141)
3. Transfers between Funds to record project costs into the correct funds, a technical accounting
correction
a. $38,000 from Streets (141)to Airport (421)
b. $850,000 from Wastewater(476)to Yakima RDA(323)
ITEM BUDGETED: No
STRATEGIC PRIORITY: Public Trust and Accountability
2
APPROVED FOR
City Manager
SUBMITTAL:
STAFF RECOMMENDATION:
Pass ordinance.
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date Type
D 011 dmerding the 201B budget 11/2R,2018 Cuter Memo
D luterfund Transfers 11127/2015 Cuter Men iu
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ORDINANCE NO. 2018-
AN 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
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 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 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 -th day of
December, 2018
MAYOR
ATTEST:
ACTING CITY CLERK
First Reading: December 4, 2018
Publication Date: December 11, 2018
Effective Date: December 11, 2018
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City of Va kima
2018 Budget Amendment-Interfund Traders
December 2018
From Fund To Fund Expenditure Revenue Description
N IName N IName $ $
Dr(Cr) Dr(Cr)
Increase expenditures due to additional revenue within the same fund:
144 Cemetery 25,000 Increased storm and other operating costs
144 Cemetery (25,000) Increased revenue from burial services
25 0OO i25 0C+0`t
171 Capitol Theatre 5,000 Additional Small Tools&Equipment
171 Capitol Theatre (5,000) Additional PFD Revenue
5,000 {i0001
474 Water operating 40,000
474 Water operating (40,000) Increase Water Revenue
40,000 00,000)
442 Stormwater Operating 326,000
442 Stormwater Operating (26,000) Additional utility tax revenue
141 Streets (300,000) Transfer to Streets
320,000 (32b,000;)t
392 Capital Improvement Reserve 74,000 Laser fiche system
392 Capital Improvement Reserve (31,000) Additional GIS Revenue
392 Cap lmpr Reserve (43,000) Transfer in From General Fund to replenish fund balance
74 DOD 174:0001.
421 Airport (61,000) Additional Revenue from sale of Land
(28,000) From fund balance
421 Airport 38,000 De-icer System
421 Airport 6,000 Heater
421 Airport 15,000 Improvements to security system
421 Airport 30,000 Improvements to sewer system
89,DOD (89,0D0:.
Transfer from General Fund to replenish Fund Balances
001 General Fund 43,000 To replenish Capital Reserve fund balance
392 Cap lmpr Reserve (43,000) Transfer in From General Fund to replenish fund balance
001 General Fund 110,000 To replenish Law&Justice fund balance
333 Law&Justice (110,000) Transfer in from GF to replenish fund balance
001 General Fund 144,000 For unexpected acquisition of equipment and street repair costs
141 Streets (144,000) Transfer from General Fund for street repair costs and unexpected
acquisition of equipment
247,000 0'17.00O1
Transfer between funds to record project costs to correct fund
141 Streets 38,000 One-time Interfund Transfer to Airport
421 Airport (38,000) One-time Interfund Transfer from Streets
476 WW 850,000 Transfer to 323 for Lift/Mill site area sewer replacement
323 Yakima RDA (850,000) Transfer from 476 for Lift/Mill site area towards$1M match
888,000 aif3;000c:.
2,929,000 (2,929,000)