HomeMy WebLinkAbout12/03/2019 13 2020 Budget for the City of Yakima O
'74'41
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEM ENT
Item No. 13.
For Meeting of: December 3, 2019
ITEM TITLE: Ordinance adopting the 2020 Budget for the City of Yakima
SUBMITTED BY: Alex Meyerhoff, Interim City Manager
Steve Groom, Director of Finance and Budget
SUMMARY EXPLANATION:
In accordance with state law, the City is required to adopt a budget prior to the end of the
preceding year.Attached is an Ordinance to adopt the final 2020 Budget for the City of Yakima.
The initial 2020 Budget, as proposed by staff, was first presented at a series of public Study
Sessions on October 1, 3, 16 and 17. The final 2020 Budget appropriation is attached to the
Ordinance as Schedule A.
ITEM BUDGETED:
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
STAFF RECOMMENDATION:
Pass Ordinance.
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date Type
D e o 11/ 5/2 1 r e o
D ud et dinance 1 / 01 rdinance
D rtanance ch uleA 11/ 1/ 01 r e o
D eased Pro s intd•et 11/
D 2020 u ate 11/21/201 r e o
2
tot
FINANCE
DATE: November 22, 2019
TO: City Council
Alex Meyerhoff, Interim City Manager
FROM: Steve Groom, Finance Director
RE: 2020 Proposed Budget
Staff respectfully submits the revised Preliminary 2020 Budget for adoption, following the public
hearings on Nov. 5th and 19'. A budget ordinance, schedule of proposed expenditures by fund,
and a revised proposed budget document accompany this summary memo.
Budget Summary. The following table summarizes the proposed budget across all funds.
General Fund provides for $526,000 for additional reserves; Enterprise Construction funds
(primarily Water, Wastewater, Stormwater) are expending over $13 million for current and
previous year projects, some of which roll over prior year unspent projects.
Estimated 2020 2020 Increase in Budgeted
2020 Beg Projected Proposed (Decrease in) 2020 Ending
Fund Balance Revenues Expenditures Reserves Balance
General Fund(001,003&612i S 9,409,285 $ 64.6,14,424 $ 60.17 3,446 $ 523,023 $ 0 43:5,213
Parks and Recreation 377,322 5,.531,468 5,531,463 — 377,822
Street&Traffic Operations 27,841 8,661,450 3.661.450 — 27,841
General Government Subtotal 9,314,948 63.642,342 83,;3e,6,4i..3 525,923 10,340,876
Other Governmental mental Operating remits 5,SI2,402 14,11 ,S87 13,848,344 270,543 6,033,535
Government Capital Funds 12,533,430 13.616,420 11.490,243 1,626,133 14;174,083
Enterprise OpetatingFtmds 14,281,391 61,170,191 62,433,441 (1,263,250) 13,013;64,1
Enterprise Capital Funds 30,619,261 13,009,100 25.250.221 (12,241,121) 13,378,140
Internal Service Fends 1,241,700 6.122,344 0 453,748 (331,454) 410,246
Employee Benefit Reserve 1,635;410 16,430.664 16,360,119 120,545 17;6,455
Risk Management Reserves 1,957,623 5.037,070 5,042,916 (5,016) 1;452,377
Debt Service&Agency Funds 2,476,15E 7,804,554 7,302,647 6,357 2.4;3,01..5
Total 3 S0,393,433 $ 221,237,378 $ 232,548,244 $ (11.299,865) S 69,103,068
The budget reflects the policy priorities of the city at the time of budget preparation. As occurs
every year, circumstances change requiring course corrections. Last year a snow event in
February exceeded anticipated budget for remediation, for example, and this year we already
anticipate that the passage of 1-976 will necessitate change. Staff will bring 1' Quarter
Amendments for changes as they become known such as new legislation, grants, and other
circumstances.
3
ORDINANCE NO. 2019 -
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2020;
and making appropriations for estimated expenditures.
WHEREAS, Article II, Section 9 of the City Charter requires the City Manager to have
prepared and submitted to the City Council a tentative budget for the fiscal year, required by
October 1 prior to the beginning of the City fiscal year (RCW 35.33.051, 35.33.055); and
WHEREAS, on or before the 30th day of September, 2019, a Preliminary Budget
Summary for the City of Yakima for the year 2020 was duly filed by the Director of Finance with
the City Clerk of the City of Yakima and submitted to the Yakima City Council, in accordance with
applicable laws; and
WHEREAS, notice was posted and published for public hearings held on November 5 and
on November 19, 2019. The City Council met and invited comment in the City Council chambers
during each public hearing; and
WHEREAS, subsequent to its formal public hearing, the City Council made adjustments
and changes to the budget as the Council deemed necessary or proper and determined the
allowance in each item, department, classification and fund, all as set forth in the final budget
document attached hereto, in accordance with applicable law(RCW 35.33.075), now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The budget for the City of Yakima, Washington, for the year 2020 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of Yakima,
Annual Budget - 2020," which is attached hereto as Schedule A and incorporated by reference
herein. There is hereby appropriated for expenditure during the year 2020 the aggregate amounts
listed on the attached Schedule A for each separate fund of the City. The Council hereby adopts
the annual budget and further authorizes the City Manager to adjust appropriations within
individual funds at his/her discretion.
Section 2. The City Clerk is directed to transmit a certified copy of the budget hereby
adopted to the Division of Municipal Corporations in the Office of the State Auditor and to the
Association of Washington Cities.
Section 3. This ordinance is one required to be made by the laws of the State of
Washington, and shall be in full force and effect on January 1, 2020, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed and approved this 3rd day of December,
2019.
Kathy Coffey, Mayor
ATTEST:
Sonya Clear Tee, City Clerk
Publication Date:
Effective Date:
4
SUMMARY OF APPROPRIATIONS
City of Yakima
Annual Budget-2020
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2020 2020
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
001 General Fund $ 73,174,254 $ 65,581,895 28.2%
003 General Fund-Criminal Justice 3,284,794 2,415,226 1.0%
612 General Fund-Firemen's Relief&Pension 2,649,661 1,176,376 0.5%
123 Economic Development 166,400 124,439 0.1%
124 Community Development 2,826,125 1,551,696 0.7%
125 Community Relations 1,463,321 747,049 0.3%
131 Parks&Recreation 5,909,290 5,531,468 2.4%
141 Streets&Traffic 8,689,292 8,661,450 3.7%
142 Arterial Street 6,068,267 6,159,978 2.6%
144 Cemetery 442,012 325,121 0.1%
150 Emergency Services 1,608,581 1,512,458 0.7%
151 Public Safety Communications 5,134,080 4,525,590 1.9%
152 Police Grants 1,706,271 427,164 0.2%
161 Downtown Yakima Impr District 272,372 194,267 0.1%
162 Trolley 31,138 9,400
163 Front St Business Improvement Area 5,090 3,500
170 Tourist Promotion(Cony Ctr) 2,073,123 1,697,511 0.7%
171 Capitol Theatre 520,123 481,192 0.2%
172 PFD Rev-Convention Center 1,976,880 871,000 0.4%
173 Tourist Promotion Area 730,602 660,000 0.3%
174 PFD Rev-Capitol Theatre 975,761 717,955 0.3%
272 PFD Debt Service 1,239,310 1,077,570 0.5%
281 Misc LTGO Bonds 3,668,400 3,668,400 1.6%
287 1996 LTGO Bonds 564,722 485,973 0.2%
321 C.B.D. Capital Improvement 72,557 10,000
322 Capitol Theatre Construction 212,187 60,000
323 Yakima Revenue Development Area 4,759,547 1,372,140 0.6%
331 Parks&Recreation Capital 477,331 151,078 0.1%
332 Fire Capital 650,056 80,000
333 Law&Justice Capital 1,132,835 370,000 0.2%
342 REET 1 4,656,431 914,179 0.4%
343 REET 2 3,322,381 855,195 0.4%
344 Streets Capital 2,967,230 1,582,724 0.7%
370 Convention Center Cap Improvement 1,258,322 435,000 0.2%
392 Cumulative Reserve-Capital Impr 592,733
2020 City of Yakima Preliminary Budget-5
5
City of Yakima
Annual Budget-2020
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2020 2020
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
421 Airport Operating 1,741,082 1,491,693 0.6%
422 Airport FAA 4,437,547 3,490,000 1.5%
441 Stormwater Operating 4,821,699 4,097,959 1.8%
442 Stormwater Capital 4,994,934 3,650,000 1.6%
462 Transit Operating 13,438,141 9,735,084 4.2%
464 Transit Capital 6,964,139 936,461 0.4%
471 Refuse 8,868,558 7,863,331 3.4%
472 Wastewater Capital-Facilities 3,883,277 2,750,000 1.2%
473 Wastewater Operating 28,435,543 24,391,327 10.5%
474 Water Operating 13,301,168 10,965,694 4.7%
475 Irrigation Operating 2,877,623 1,926,629 0.8%
476 Wastewater Capital-Construction 7,320,518 5,210,000 2.2%
477 Water Capital 6,508,196 3,945,000 1.7%
478 Wastewater Capital-Projects 4,572,505 3,600,000 1.5%
479 Irrigation Capital 4,947,245 1,668,760 0.7%
481 Utility Services 1,968,269 1,961,722 0.8%
486 2008 Water Bond 366,880
488 2008 Wastewater Bond 393,219 412,738 0.2%
491 2004 Irrigation Bond 294,722 318,760 0.1%
493 2003 Wastewater Bond 2,755,582 1,169,200 0.5%
512 Unemployment Comp 453,987 191,106 0.1%
513 Employee Health Benefit Reserve 15,144,805 13,864,700 6.0%
514 Workers'Compensation Reserve 2,355,561 2,237,414 1.0%
515 Risk Management Reserve 6,995,492 5,042,916 2.2%
516 Wellness/EAP 162,221 66,900
551 Equipment Rental 5,479,451 4,643,489 2.0%
555 Environmental 247,952 217,950 0.1%
560 Public Works Administration 1,636,641 1,592,359 0.7%
632 YakCorps 275,482 658,057 0.3%
710 Cemetery Trust 727,396 12,000
$ 301,651,314 $ 232,548,243
2020 City of Yakima Preliminary Budget-6
6
..•-..-4•,•,---t,.„.„
: - •::•,.:.,:...........,...E.2•N A;fA-1:,,,,i4,;.\\...,
NIIVIO;77,1"12;tqiiiiig:;F:.;:a;:;;;;;;4421.1.•s!,,,4;:g iiiii.:7•.-:,',""*III..mg,•;;;•••iligglIFIRRItaraigilP.AVRIIIME.4...v:444.kiiiiiNifflimtigi.a..0-F3V44!..*:'.....t• CITY OF 1.3+ 7.....\
............:•••.:..!...,..............zes.....:54:444........,.z.i.z.ii:,,i,i.iii:igg.... ...i........ . .,••••„:•:::17::.:,...A...i...... ..„.„4.;;;;; :i........,.."!;,...m..?;. .i;:f.v.„...4a....i....,•,:::,....:.ii,..„,..... Yakima. a h„„,...,"...., •-v.:A). .1A
........:...,....:::::...!..:5..8.0.........4.,...71,;?..:,;,..ie.......F..i.e.......p.TIT...4prv"-•at -....w...,,......w..4.70. .. ....,...„..,,17:: 111,L..1..*.,, `liti -1.ii
...,...,:....,",,,,,,,,,„:„:„.„,..„..„:„„,,,,,„,....,,..„,„:::.,,,....„..,.........„,..._..,..............,. ... .• • ,.:,..::5,::::::...-•,!-4,-,•••111:;!!...i....Z....::!**•::::..:-.......-_,....:••••Titc•-••••;.--.'...7.. ..„.••••••,...,„. •- .„-•„.„„7„:_ ...-,...:::.,,„,..,„.......-,......... •.. .. . ... . .
- ,, '''',,,,,,,•;',-----•-;'0..../
.....,..,:, ,..„. ..• .i. •-•••••• ......„... -f................,..,•:;•77-;77„..:,:::.,,,....4ttnowrzi:.':5?„..1.§4,::,:-....
December 3,2019
2020 Proposed
Adopte
d
Budget
._______......................"""..........................................._______.............................................::::::::::::::........................................::::::::::::::::::::::::::::::.
.................................................................................................................................................................,........ .........................
,„„„„„„„„„,,. .... ......:A nVnVn4R'R"IPIIIIIIIIIBEBBEEEEEEEEBMBBEEEI ' i .
JtilPFBIIIIIEEEEEBEUBBMIEEEIEEED ... .• , .
aglittaftgagillikag....2,,AAAAA ' "Iiii:VVV:77FrPTIVIEPERBEIBIetg ...
. . in .
111111111r**•;Fgl Xi 2 ii la. . ....:Irillit, ----:::- Egi . -. ..,. • _,,............,.. •...,...,z... .
4 tiii
,......T.:::F.:,:::::.:;:::::.::::;:,...!;::::;:.:::.:.:;::ii..,..,.::..,:.:..:,,,..;77-:... ::,,,..,,..,:i..il,.±7. ..,...?.......,.. ...,,,r7:',... .....,..,......:...,•'''''.V.A1 ::!.',..1::!;.!... \ • i.
..i'.,..*:". ',Ari i:. •
. .,.-Ex:..k •.. ,14•••;•:••••.• .....i........: ..................
,.. .....
..tz...AA.... •
.' • rf401jOir t "CAFT"***--: .= :&II•-'-' .''' ''l'...' f i ' ,''''''',t,. , •*"„ttt;,..•:••
'-"":'"',"*"*". , o'. - r:.••,t •-.-- :-•••""-•• •• --4"-- '4 ' •••*•*k ,./„.,.....-Aitittiti
••::::::tittittty.t.gt•ttt.';:"....::...• 7:.":.„„„„..„,,,,,w,wt.xtotttttxtttttt5.':':':':"'.•••.. ........."...meattfigteitiettittettti•att: ..tt-tt":":" 't-S",tx...tt"........4** t".• oily •'
??:" "er.."' • '..]:"..." • .ttif::... .
..,... •••„,,•••wittytit"
-••••.'• .' .".. ••••tetteitae-al;"5:
:•,.... itte• • ":"..",...:•:•••••it•fi...• ••:.:•igtittitt*,"*" "' .":?•••••••.5..:!"..;*.i.:-,•,? i:: • " 'H•7•••ttt: . -•••••••tittt."?Mift!titittitatt::itilit;•:tlitil ri,tiiiiii,.tf,t.,• •
,,,,.EE'.tip.i••"*"...tatii:F:Vi;?.?.?.?*titttt•••••••::7,-,•„,.....(3,t;:.,,:,..,tt..
,,...••• •••••••••• • •••••••••••::::::••••:::•H'ittt4:: :!:tt::::::::•i'tett,;tttr• ... .ttti,,t.-....i40;,,,..4,..1,„. ...". rtt...... . • '''''s •-.7 '••tt•;•••:' • egotttit:::.e gusl;t'tttttttttt".::'ltfta. '. ,,,,,,tc.•j. .
.1..N.4... ..............: ...:H':':':':':';';'gg'fggR'..,.,.!..K..gggiP•;F:::7-':- .:: ....:41.4KM,,..;':;.:a:21'v.,...,::::*.R''cc' ,, ,,,,A.,...
14.....„iittrin k•.#:•i:.(:•Pit!'•':;"*' ' •••:7''. 4,:zi
4°.4: ji'z •••••••,. kleglig•*••::•:***.'' " ''.:iii Ni::.-:.:''''....4.:,'***"..****4 *=',.:,...'''':.rk• l'a:"..: ':..01•Ati:'
••••••••'• • •••• •** " '*•;*"-'''****%•',...,;.,*!:10••.!..„..;,,,...:::::.:':•:...:•:: 1.1.1.i.....,?,a****.i.„,;;;;:a1::.: a;;::. ..:,......,,,,..::4,.....;.L. .„-„Z;
..... •• .i.:: .... 0.44iiiiiiit&I„:„:5"- :ifli.*:***''' :,'7::::::::, ' ' •".......' :i :v7:;.....47,...41:•:'•••:::* •- *-r7.*!.,:'1:17:•....j*....i' i..,."4,,,,,!;",;: i
.. *. •.•...'3 it., *-„.. ...44. 'RII :FiliiiiRiar.'. fu....44.,,.::::......iir4,' -.' .f.':.,:4.444,..:,,,..-4,..1
.,;"..,it..titilt•ittitit•tg;"'tr.%,:• k ':••••*•'''' •••:,••;,•tir•••••••*4 iftlatitt,...__,,„ t::::::.•„Stwitti:7'-'•:*:',-,-,-,-,NA. -:#;*:*:**"' :•:.'t. .t.litititq.,-..-:::::•'J;;"""••••••i•.:.:A '• ::6*•-::. ''''......tt, .5.1 attatititt. .....*:::'.40.41 ..ittittitWitrt -"Hi
:", ":"*". • •t•att4•••:":11141.!***1 • 1:t'' t'•",
• -...",ttittite.,,•••• 7.......? " • •••••••••„2f.t.,.......- .......,
*•••••••:•:•••••tc::::64::•:"...
Itt.t:. i' tt.:,,,..t.tto.".,. -1z`±.7..:7•!:::•:•:•"•:•:•:•:•:•:••:••:•:•:•:-:.:.:-...." *.****••i********"*.****" ".**** ••'7:*•:*".tittil:tii.r•Ftit:':,t.t.........,:••••:.ti„,t,tt„,„... . -..:::,,,..;:tt,..„,„ttt
„..", •....- •.r...-•,:„.4titt..-"7.1.5: • ....-1.4::--:-..,..?'*.i:
''?;:t;•••,,,,e.,::::,:?*".tc.:•••••:":544'..,;..t.:„;;', ''.:.
Av.-.
'''' --et.:7.0-",":"Itt:C•4 wtt,
' - ' -"It'-",•??.":",":"::••":,:',";"*..,... , N......0.,................ , .. . az..4L7.1,3-7-3?--!,"'%:;:43.1.0". ,, ,„,,...:*-• •****11......-fl \*.,............litti '"•:-.‘-,.:. .
40;n:Z.7n7...'..'..'"E...1;114',,g:f.n.i4F.,!!!:.:42•.!::::::;::::::::;::::::;;;;::::::*f,:.:iiiia .'. i*-§4§:i0.t.:
.....iii,,....L.,et.,„._..:::;:,-*oic.,..,oQi.:::.:F"":,,,,,,,:::,E.,iaih:, ,.:,..,....4,1,,,v,...-1„.....:-....,.......7.,10,.....—...„,v,„...,..:„..: . , .........,,... ,...,...„. „,,,,,4, • ,......:. ••...
A *"4:G.,:!.it„011PRAN:•.•.'7 ifiggiVATIAAMATt*****.*:i. i2r...;:.... ...-"47::::;(,:ilgi, ' '-... ... —A r'''''', . ...::;': ....Af 0.'•'..........4467,84 •••Vili...44.,"'•."....t.,...V..,V... -. , ..
'.:•••":46•4••.:
Lyija....
•.•
,.....................................
• •••••••
---- .
: ..i .....4'.• v....0...111P it ...
f". .....;:.:.•••••••••••:::,..............,:f.4..it.,,,,,.,„„„,.. .i....-.:-..-/- *.i•• .7. ................... ...11 imii - .... . a a.. , Olt _ !-----...*::::;aii....::::::ge.............-.:7,.....qt,....-.:, ,
... -11?1 !:7• - ., . •• ."".At, , t*law -.......„. `..,,t.,....7 iii"--: . ..tr.... ,..... lb - •••'••••f•f•:•go •: •'I.r';K•••-
• 1. 1111 ' ; . ' , ; 1 . . .. ,
. ; • ......tiNi:
-t.to t $4• It ••,::••.:•°.- • ^
•
.., .., , .• •
•
" ••,.„......,;,, irttti it.:•;"--... -----•••••••7_,...1' 1 istrifft:.!•lit'"-...'..— • • -----.- --................
..ii.z.,.......4....................---.77.:77...........,.....,........,....,;;.i..,.:,..;iiiigit,..:igivi,,itiis
•*.. .• . ................;..... .....• .... ••••••••• •••••........::stliiN rig iiirg.#441r.I.L.E?!..*** -_,...• ..... ..-.. • 11............Fi. ir....?••••:•..................!....!..1*.i.:Fi'i...i..R.i.••:•...........g......:....Z.••••!.....•0..........
,1.11k•• .•.....• 4111••••••• .1.4••••••:..:....-....:. . ••.:2•••••:.'-••••;_. ---- ---•••••• ••••
. . • ••....111 .:••
.......
„...
-....-.... ., ..
7
8
INTRODUCTION
This revised Preliminary 2020 Budget,for City Council's final consideration,incorporates all the direction
given by City Council during the October 2019 Budget Study Sessions.This document presents a balanced
General Fund that delivers$526,000 to reserves. Hearings are scheduled Nov.5 and 19,with final adoption
expected December 3. City Council has made Budget 2020 decisions enabling Finance to begin finalizing
all the ordinances, reports and narratives that must all agree with each other towards Final Adoption
December 3rd. Council and staff have worked hard throughout a challenging process,exploring creative
options and alternatives,to maintain current service levels.
Who participated? Staff participates year-round providing service delivery and managing within budget
as unforeseen surprises occur. Staff input for each budget year is critical. Next year's budget is largely
based on what we know about this year's difficulties. City Council exercises governance year round and
makes policy final decisions. Citizens had opportunity to speak at those study sessions and will also at
the annual budget hearings. Property Tax and Sales Tax are the largest sources of revenue for the General
Fund. When property owners thrive,property values increase;property tax is a significant funding source
for city services. When businesses thrive,our sales tax increases. The City serves the people who,in turn,
fund the services provided by city government. Everyone participates in making Yakima a better place.
Achievements. Following public study session in October 2019,council finalized the proposed budget
making decisions on proposed policy issues,achieving:
• $526,000 to be added to the City's General Fund reserves
• $390,000 to address illegal dumping and homelessness encampment code enforcement
• $95,000 investment in improved fuel management technology
• $87,000 for improved parking enforcement technology
• $50,000 additional anticipated election expenses
• $50,000 for Pedestrian Master Plan
• $50,000 for additional traffic-calming measures
• $50,000 for pavement condition index assessment to guide improvements
• $44,000 for improved police department cell phone communications
• $35,000 for airport closed-circuit security cameras
The budget process requires us to evaluate annually the city's priorities,between immediate services
and infrastructure,across many funds,being mindful of long-term fiscal sustainability.
Goals. The goals of the 2020 Budget are:
1. Achieve a balanced budget in every fund
2. Assure appropriately-prioritized service delivery
3. Achieve improvement in General Fund's fund balance
Department directors and managers begin a continuous review of ongoing current year budget-to-actual
expense management,formulate 2019 year-end estimates and project 2020 proposed budget figures
based on known circumstances that pertain to each program under their management. The City relies
on budgetary controls,with multiple levels of review,in large part as part of the overall systems of
checks and balances to manage service delivery and monitor that the underlying funding is being
2020 City of Yakima Preliminary Budget-1
9
received as budgeted. Finance staff meet with managers quarterly and inform both the public and city
council through quarterly financial reports in regularly-scheduled public meetings.
Strategic Priorities. The budget process starts at the beginning of the year,with strategic planning. In
January 2019, City Council affirmed Strategic Priorities for 2019-2021:
1. Fiscal sustainability
2. Main/Arterial street development
3. Community policing
4. Safe routes to schools
5. Youth development
6. Mill Site development
7. Homelessness / Affordable housing
8. Airport expansion
9. City facilities(pools and community centers)
10. Downtown destination
2020 Budget Challenges. The statutory 1%cap on Property Tax does not keep pace with 1)inflationary
effects on materials and services nor 2) the personnel costs required by collective bargaining agreements
(CBA's). This forces us every year to have conversations with our community prioritizing general fund
expenditures. An informed and engaged community is critical to resident understanding of challenges,
opportunities and the difficulties inherent in allocating very limited revenue changes year over year.
The 2019 5-Year Financial Plan,developed in September of 2018,helped the City of Yakima understand
the revenue and expenditure forecast and its impact on the City's financial reserves. A primary purpose
of the document was to provide context for present and future budget decisions and to understand the
long-term financial impacts. The main points of this document were used as foundations for the 2019
and 2020 budget. Specifically,the 2020 Budget needs to address:
• Reserves which are below the City's policy target of 16.7% (2 months) of expenditures.
• Capital expenditures and the cost of deferring where applicable.
• New debt service fitting in to existing revenue streams and service levels.
• The framework adopted for the 2019 5-year continues to serve for longterm planning.
• Expenses in 2020 minor 2019's plus obligations (contracts)
• Factor in new known realities.
• Expenses in 2020 may not exceed Revenues in 2020.
Following public study session in October 2019,council finalized the proposed budget making decisions
on proposed policy issues.
2020 City of Yakima Preliminary Budget-2
0
The following chart summarizes how the preliminary 2020 projected budget currently predicts resulting
changes in fund balances by category. In this table,large negative Enterprise Construction figures reflect
expenditures of approved expenditures and unspent balances carried forward from prior year.
2020 PROPOSED ADOPTED BUDGET
FUND BALANCE IMPACT
2020 Proposed Budget Surplus
Revenues Expenditures (Deficit)
General Fund $ 69,699,424 $ 69,173,496 $ 525,928
Parks and Streets 14,192,918 14,192,918
Restricted Funds(100's) 20,029,831 20,008,321 21,510
Debt(200's) 5,232,400 5,231,943 457
Capital(300's) 7,705,482 5,830,316 1,875,166
Enterprise Construction(400's) 76,079,988 89,584,359 (13,504,371)
Transfers(500's) 27,640,877 27,856,833 (215,956)
Agency(600's) 658,057 658,057
Trust(700's) 18,400 12,000 6,400
Total Projected Budget $ 221,257,377 $ 232,548,243 $ (11,290,866)
The following two charts compare the 2019 projected year-end estimate and preliminary proposed 2020
budget by fund groupings. The first chart showing expenditures and the second chart showing
revenues.
2019 VS. 2020
EXPENDITURE BUDGET COMPARISON
2019 2020 19 vs.20
Year-End Proposed Budget
Estimate Expenditures %Change
General Fund $ 67,316,010 $ 69,173,496 2.8
Parks 5,170,352 5,531,468 7.0
Streets&Traffic 5,850,141 8,661,450 48.1
General Government Total 78,336,503 83,366,414 6.4
Utilities/Other Operating 88,094,733 82,735,582 (6.1)%
Capital Improvement 61,150,196 37,240,514 (39.1)%
Risk Management Reserves 4,301,306 5,042,916 17.2%
Employee Benefit Reserves 15,656,317 16,360,119 4.5 %
Trust and Agency Funds 703,000 670,057 (4.7)%
Debt Service 6,813,225 7,132,640 4.7
Total-Citywide Budget $ 255,055,280 $ 232,548,242 17.8
2020 City of Yakima Preliminary Budget-3
11
2019 VS. 2020
REVENUE BUDGET COMPARISON
2019 2020 19 vs.20
Year-End Proposed Budget
Estimate Revenues %Change
General Fund $ 67,663,422 $ 69,699,424 3.0
Parks 5,264,746 5,531,468 5.1
Streets&Traffic 5,407,731 8,661,450 60.2
General Government Total 78,335,899 83,892,342 7.1
Utilities/Other Operating 83,334,446 81,411,422 (2.3)%
Capital Improvement 52,624,047 26,625,526 (49.4)%
Risk Management Reserves 4,456,713 5,037,870 13.0
Employee Benefit Reserves 16,859,611 16,480,664 (2.2)%
Trust and Agency Funds 727,600 676,457 (7.0)%
Debt Service 6,807,792 7,133,097 4.8
Total-Citywide Budget $ 243,146,108 $ 221,257,378 (9.0)%
2020 City of Yakima Preliminary Budget-4
12
SUMMARY OF APPROPRIATIONS
City of Yakima
Annual Budget-2020
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2020 2020
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
001 General Fund $ 73,174,254 $ 65,581,895 28.2%
003 General Fund-Criminal Justice 3,284,794 2,415,226 1.0%
612 General Fund-Firemen's Relief&Pension 2,649,661 1,176,376 0.5%
123 Economic Development 166,400 124,439 0.1%
124 Community Development 2,826,125 1,551,696 0.7%
125 Community Relations 1,463,321 747,049 0.3%
131 Parks&Recreation 5,909,290 5,531,468 2.4%
141 Streets&Traffic 8,689,292 8,661,450 3.7%
142 Arterial Street 6,068,267 6,159,978 2.6%
144 Cemetery 442,012 325,121 0.1%
150 Emergency Services 1,608,581 1,512,458 0.7%
151 Public Safety Communications 5,134,080 4,525,590 1.9%
152 Police Grants 1,706,271 427,164 0.2%
161 Downtown Yakima Impr District 272,372 194,267 0.1%
162 Trolley 31,138 9,400
163 Front St Business Improvement Area 5,090 3,500
170 Tourist Promotion(Cony Ctr) 2,073,123 1,697,511 0.7%
171 Capitol Theatre 520,123 481,192 0.2%
172 PFD Rev-Convention Center 1,976,880 871,000 0.4%
173 Tourist Promotion Area 730,602 660,000 0.3%
174 PFD Rev-Capitol Theatre 975,761 717,955 0.3%
272 PFD Debt Service 1,239,310 1,077,570 0.5%
281 Misc LTGO Bonds 3,668,400 3,668,400 1.6%
287 1996 LTGO Bonds 564,722 485,973 0.2%
321 C.B.D. Capital Improvement 72,557 10,000
322 Capitol Theatre Construction 212,187 60,000
323 Yakima Revenue Development Area 4,759,547 1,372,140 0.6%
331 Parks&Recreation Capital 477,331 151,078 0.1%
332 Fire Capital 650,056 80,000
333 Law&Justice Capital 1,132,835 370,000 0.2%
342 REET 1 4,656,431 914,179 0.4%
343 REET 2 3,322,381 855,195 0.4%
344 Streets Capital 2,967,230 1,582,724 0.7%
370 Convention Center Cap Improvement 1,258,322 435,000 0.2%
392 Cumulative Reserve-Capital Impr 592,733
2020 City of Yakima Preliminary Budget-5
13
City of Yakima
Annual Budget-2020
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2020 2020
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
421 Airport Operating 1,741,082 1,491,693 0.6%
422 Airport FAA 4,437,547 3,490,000 1.5%
441 Stormwater Operating 4,821,699 4,097,959 1.8%
442 Stormwater Capital 4,994,934 3,650,000 1.6%
462 Transit Operating 13,438,141 9,735,084 4.2%
464 Transit Capital 6,964,139 936,461 0.4%
471 Refuse 8,868,558 7,863,331 3.4%
472 Wastewater Capital-Facilities 3,883,277 2,750,000 1.2%
473 Wastewater Operating 28,435,543 24,391,327 10.5%
474 Water Operating 13,301,168 10,965,694 4.7%
475 Irrigation Operating 2,877,623 1,926,629 0.8%
476 Wastewater Capital-Construction 7,320,518 5,210,000 2.2%
477 Water Capital 6,508,196 3,945,000 1.7%
478 Wastewater Capital-Projects 4,572,505 3,600,000 1.5%
479 Irrigation Capital 4,947,245 1,668,760 0.7%
481 Utility Services 1,968,269 1,961,722 0.8%
486 2008 Water Bond 366,880
488 2008 Wastewater Bond 393,219 412,738 0.2%
491 2004 Irrigation Bond 294,722 318,760 0.1%
493 2003 Wastewater Bond 2,755,582 1,169,200 0.5%
512 Unemployment Comp 453,987 191,106 0.1%
513 Employee Health Benefit Reserve 15,144,805 13,864,700 6.0%
514 Workers'Compensation Reserve 2,355,561 2,237,414 1.0%
515 Risk Management Reserve 6,995,492 5,042,916 2.2%
516 Wellness/EAP 162,221 66,900
551 Equipment Rental 5,479,451 4,643,489 2.0%
555 Environmental 247,952 217,950 0.1%
560 Public Works Administration 1,636,641 1,592,359 0.7%
632 YakCorps 275,482 658,057 0.3%
710 Cemetery Trust 727,396 12,000
$ 301,651,314 $ 232,548,243
2020 City of Yakima Preliminary Budget-6
14
APPROVED POLICY ISSUES
There were four study sessions set up for City Council to review,and citizens to provide public input,
on the policy issues recommended by city management. These sessions were on October 1st,3rd, 16th
and 17th. The following chart summarizes the policy issues that were prioritized and able to be
budgeted for 2020.
Policy Issues—General Fund Revenues Status
Utility Tax Increase-Clean City Program General Fund-001 $ 390,000 Approved 10/1/19
Fire-Inspection Report Filing Fee General Fund-001 50,000 Approved 10/3/19
Fire-Special Event Fee Increase General Fund-001 10,000 Approved 10/3/19
Fire-Two-Tier Hazardous Materials Fee General Fund-001 291,000 Approved 10/17/19
Fire-Inspection Fee General Fund-001 12,250 Approved 10/17/19
Parking-Infraction Fee Increase General Fund-001 76,000 Approved 10/17/19
Policy Issues—General Fund Expenses Status
Clean City Program,Includes 2 FTE's General Fund-001 $ (390,000) Approved 10/1/19
Technology General Fund-001 (300,000) Approved 10/17/19
Police-Cell Phones General Fund-001 (44,000) Approved 10/17/19
Police-Allow 1 FTE=4 PT FTE's-Comm Resp Off General Fund-001 Neutral Approved 10/17/19
Parking-License Plate Recognition Tech General Fund-001 (87,000) Approved 10/17/19
Public Works-Comm Centers Maintenance General Fund-001 (40,000) Approved 10/17/19
Airport-Closed Caption TV System General Fund-001 (35,000) Approved 10/17/19
City Clerk-Election Costs General Fund-001 (50,000) Approved 10/17/19
Parks&Recreation Status
9 Month Ball Field Maintenance Position Parks Fund-131 $ (15,000) Approved 10/17/19
Other Funds Status
Airport/Revenue-Rate Increase Airport Operating-421 $ 6,957 Approved 10/17/19
Traffic Calming REET 1-342 (50,000) Approved 10/17/19
Public Works-Comm Centers Capital Repair REET 1-342 (60,000) Approved 10/17/19
Public Works-Fuel Management Software Environmental-555 (95,000) Approved 10/17/19
Engineering-Pavement Condition Index Arterial Streets-142 (50,000) Approved 10/17/19
Public Works—Pedestrian Master Plan REET 1-342 (50,000) Approved 10/17/19
Lodging Tax(Affects Funds:170/171/287/370) Hotel Tax (Neutral) Approved 10/17/19
2020 City of Yakima Preliminary Budget-7
15
VA
2020 City of Yakima Preliminary Budget-s
16
PRELIMINARY ADOPTED BUDGET BY FUNCTIONAL GROUPING
1.0 f
$k, a .w
PRELIMINARY ADOPTED BUDGET
BY FUNCTIONAL GROUPING
All figures in the following pages, as in most of the preceding pages'tables and
graphs, are directly imported from the City's automated accounting system.
Department directors and managers take part in continuous review of 2019
(current-year) budget-to-actual expense management, 2019 year-end estimates
and 2020 proposed budget figures.
The City relies on budgetary controls, with multiple levels of review, in large part
as part of the overall systems of checks and balances to manage service delivery
and monitor that the underlying funding is being received as budgeted.
2020 City of Yakima Preliminary Budget-9
17
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
The following provides department-level comparison of General Fund expenditures year over year:
2018 2019 2019 2020 2020
Actual Amended Year-End Proposed vs 2019
Expenditures Expenditures Budget Estimate Expenditures Est
General Government
City Management $ 424,018 $ 554,681 $ 515,181 $ 496,936 (3.5)%
Indigent Defense 1,015,983 1,050,000 1,050,000 1,050,000
City Council 252,979 275,686 267,686 275,790 3.0
Clean City Program 15,000 385,288 n/a
City Clerk/Records 622,093 717,207 711,122 779,047 9.6
Human Resources 685,227 768,113 765,038 770,739 0.7
Legal 1,656,089 1,938,043 1,938,055 1,980,706 2.2
Municipal Court 1,601,371 1,711,215 1,658,071 1,783,999 7.6
Planning 610,984 707,117 707,117 728,262 3.0
Code Administration 1,934,180 1,974,496 1,971,094 1,986,531 0.8
City Hall Facility 495,872 602,352 602,352 604,700 0.4
Economic Development 399,622 313,243 313,243 240,048 (23.4)%
Police 29,260,677 30,325,940 30,068,099 30,546,305 1.6
Fire 14,403,116 14,413,022 14,888,981 15,482,039 4.0
Information Technology 3,343,615 3,711,761 3,669,702 4,146,602 13.0
Intergovernmental 150,680 162,689 162,689 162,689
Transfers 2,085,575 2,143,060 2,456,549 2,039,760 (17.0)%
Financial Services 1,553,518 1,787,366 1,712,291 1,776,304 3.7
State Examiner 116,180 130,000 130,000 130,000
Police Pension 798,375 929,497 929,497 867,197 (6.7)%
Firemen's Relief&Pension 1,123,935 1,216,963 1,216,963 1,176,376 (3.3)%
Utility Services 1,738,277 n/a
Parking 176,663 186,854 186,354 280,187 50.4
Purchasing 600,219 647,613 647,613 686,784 6.0
Engineering 686,953 778,311 733,311 797,206 8.7
Total General Fund 65,736,201 67,045,229 67,316,008 69,173,495 2.8
Parks&Recreation 4,931,743 5,169,394 5,170,352 5,531,468 7.0
Street&Traffic Operations 6,665,852 7,662,384 5,850,141 8,661,450 48.1
Total General Government Funds $ 77,333,796 $ 79,877,007 $ 78,336,501 $ 83,366,413 6.4
2020 City of Yakima Preliminary Budget-10
18
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
2020 Estimated Increase
2020 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
General Fund $ 69,699,424 $ 9,409,285 $ 9,935,213 $ 525,928
Parks&Recreation 5,531,468 377,822 377,822
Street&Traffic Operations 8,661,450 27,841 27,841
Total General Government Funds $ 83,892,342 $ 9,814,948 $ 10,340,876 $ 525,928
2020 City of Yakima Preliminary Budget-11
19
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
2018 2019 2019 2020 2020
Actual Amended Year-End Proposed vs 2019
Expenditures Expenditures Budget Estimate Expenditures Est
Other Governmental Operating Funds
Economic Development $ 106,292 $ 133,400 $ 131,905 $ 124,439 (5.7)%
Community Development 1,060,643 4,760,562 4,668,874 1,551,696 (66.8)%
Community Relations 614,888 670,519 656,490 747,049 13.8
Cemetery 267,588 293,002 301,135 325,121 8.0
Emergency Services 1,444,094 1,357,829 1,357,275 1,512,458 11.4
Public Safety Communications 3,699,231 4,528,567 4,378,567 4,525,590 3.4
Police Grants 354,938 417,918 417,418 427,164 2.3
Downtown Improvement District 188,106 193,924 193,924 194,267 0.2
Trolley(Yakima Interurban Lines) 13,871 31,699 31,697 9,400 (70.3)%
Front St Business Impr Area 2,200 3,500 3,500 3,500
Tourist Promotion(Cony Ctr) 1,666,608 1,768,274 1,702,874 1,697,511 (0.3)%
Capitol Theatre 441,612 471,911 471,911 481,192 2.0
PFD Revenue-Convention Center 731,796 958,395 958,395 871,000 (9.1)%
Tourist Promotion Area 621,963 690,000 690,000 660,000 (4.3)%
PFD Revenue-Capitol Theatre 680,888 712,955 712,955 717,955 0.7
Total Other Governmental Operating Funds $ 11,894,718 $ 16,992,455 $ 16,676,920 $ 13,848,342 (17.0)%
Government Capital Funds
Arterial Street $ 953,470 $ 12,077,639 $ 8,149,730 $ 6,159,978 (24.4)%
C.B.D. Capital Improvement 1,820,001 21,100 10,100 10,000 (1.0)%
Capitol Theatre Construction 13,705 60,000 60,000 60,000
Yakima Rev Development Area 463,736 11,500,142 11,500,142 1,372,140 (88.1)%
Parks&Recreation Capital 9,255,532 3,773,713 3,821,899 151,078 (96.0)%
Fire Capital 62,198 80,000 80,000 80,000
Law&Justice Capital 629,237 570,000 570,000 370,000 (35.1)%
Public Works Trust Construction 468,843 1,568,583 1,568,583 914,179 (41.7)%
REET 2 Capital Construction 777,646 779,315 779,315 855,195 9.7
Street Capital Fund 3,548,193 1,526,545 1,526,545 1,582,724 3.7
Convention Center Capital Impr 305,750 13,513,600 13,513,600 435,000 (96.8)%
Cum. Reserve for Capital Impr 80,068 33,620 33,620 (100.0)%
Total Government Capital Funds $ 18,378,379 $ 45,504,257 $ 41,613,534 $ 11,990,294 (71.2)%
2020 City of Yakima Preliminary Budget-12
20
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
2020 Estimated Increase
2020 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
Other Governmental Operating Funds
Economic Development $ 114,000 $ 52,400 $ 41,961 $ (10,439)
Community Development 1,672,309 1,153,816 1,274,429 120,613
Community Relations 724,785 738,536 716,272 (22,264)
Cemetery 326,000 116,012 116,891 879
Emergency Services 1,544,382 64,199 96,122 31,923
Public Safety Communications 4,582,436 551,644 608,489 56,845
Police Grants 430,000 1,276,271 1,279,106 2,835
Downtown Improvement District 201,675 70,698 78,106 7,408
Trolley(Yakima Interurban Lines) 11,275 19,863 21,738 1,875
Front St Business Impr Area 3,700 1,390 1,590 200
Tourist Promotion(Cony Ctr) 1,687,860 385,263 375,612 (9,651)
Capitol Theatre 475,365 44,758 38,931 (5,827)
PFD Revenue-Convention Center 957,000 1,019,880 1,105,880 86,000
Tourist Promotion Area 660,350 70,252 70,602 350
PFD Revenue-Capitol Theatre 727,750 248,011 257,806 9,795
Total Other Governmental Operating Funds $ 14,118,887 $ 5,812,993 $ 6,083,535 $ 270,542
Government Capital Funds
Arterial Street $ 5,910,944 $ 157,323 $ (91,710) $ (249,033)
C.B.D.Capital Improvement 21,450 51,107 62,557 11,450
Capitol Theatre Construction 63,100 149,087 152,187 3,100
Yakima Rev Development Area 1,029,300 3,730,247 3,387,407 (342,840)
Parks&Recreation Capital 151,078 326,253 326,253
Fire Capital 153,000 497,056 570,056 73,000
Law&Justice Capital 615,651 517,184 762,835 245,651
Public Works Trust Construction 1,721,048 2,935,383 3,742,252 806,869
REET 2 Capital Construction 1,601,900 1,720,481 2,467,186 746,705
Street Capital Fund 1,893,625 1,073,605 1,384,506 310,901
Convention Center Capital Impr 455,330 802,992 823,322 20,330
Cum.Reserve for Capital Impr 592,733 592,733
Total Government Capital Funds $ 13,616,426 $ 12,553,451 $ 14,179,584 $ 1,626,133
2020 City of Yakima Preliminary Budget-13
21
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
2018 2019 2019 2020 2020
Actual Amended Year-End Proposed vs 2019
Expenditures Expenditures Budget Estimate Expenditures Est
Enterprise Operating Funds
Airport Operating Fund $ 1,260,957 $ 1,390,426 $ 1,386,667 $ 1,491,693 7.6
Stormwater Operating 3,379,812 4,107,469 4,072,080 4,097,959 0.6
Transit 8,156,069 9,523,904 9,523,904 9,735,084 2.2
Refuse 7,023,074 7,740,255 7,744,079 7,863,331 1.5
Wastewater Operating 22,117,549 25,312,547 24,914,243 24,391,327 (2.1)%
Water Operating 10,321,948 10,362,553 10,350,008 10,965,694 5.9
Irrigation Operating 1,804,753 1,912,529 1,894,483 1,926,629 1.7
Utility Services 1,871,700 1,865,150 1,961,722 n/a
Total Enterprise Operating Funds $ 54,064,162 $ 62,221,383 $ 61,750,614 $ 62,433,439 1.1
Enterprise Capital Funds
Airport FAA $ 1,223,115 $ 4,829,589 $ 4,829,589 $ 3,490,000 (27.7)%
Stormwater Capital 406,691 4,285,000 2,800,000 3,650,000 30.4
Transit Capital Reserve 200,524 1,372,381 1,245,919 936,461 (24.8)%
Wastewater Facilities Capital Rsv 658,788 1,250,000 1,250,000 2,750,000 120.0
Wastewater Construction 3,212,501 5,060,000 2,960,000 5,210,000 76.0
Water Capital 433,286 2,135,000 2,001,000 3,945,000 97.2
Wastewater Capital 162,617 3,025,000 2,105,000 3,600,000 71.0
Irrigation Capital 321,219 5,370,154 2,345,154 1,668,760 n/a
Total Enterprise Capital Funds $ 6,618,741 $ 27,327,124 $ 19,536,662 $ 25,250,221 29.2
Internal Service Funds
Equipment Rental $ 3,533,329 $ 7,751,157 $ 7,750,640 $ 4,643,489 (40.1)%
Environmental Fund 213,798 502,253 502,253 217,950 (56.6)%
Public Works Administration 1,053,241 1,264,743 1,414,305 1,592,359 12.6
Total Internal Service Funds $ 4,800,368 $ 9,518,153 $ 9,667,198 $ 6,453,798 (33.2)%
Employee Benefit Reserves
Unemployment Compensation $ 170,014 $ 188,629 $ 188,179 $ 191,106 1.6
Employees Health Benefit 10,824,144 13,649,443 13,648,343 13,864,700 1.6
Workers'Compensation 2,094,689 2,223,444 1,752,895 2,237,414 27.6
Wellness/EAP Fund 69,825 66,900 66,900 66,900
Total Employee Benefit Reserves $ 13,158,672 $ 16,128,416 $ 15,656,317 $ 16,360,120 4.5
Risk Management Reserve
Risk Management $ 3,679,290 $ 4,301,306 $ 4,301,306 $ 5,042,916 17.2
Total Risk Management Reserve $ 3,679,290 $ 4,301,306 $ 4,301,306 $ 5,042,916 17.2
2020 City of Yakima Preliminary Budget-14
22
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
2020 Estimated Increase
2020 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
Enterprise Operating Funds
Airport Operating Fund $ 1,530,451 $ 210,631 $ 249,389 $ 38,758
Stormwater Operating 3,964,637 857,062 723,740 (133,322)
Transit 9,683,476 3,754,665 3,703,057 (51,608)
Refuse 7,686,732 1,181,826 1,005,227 (176,599)
Wastewater Operating 23,417,372 5,018,171 4,044,216 (973,955)
Water Operating 11,015,800 2,285,368 2,335,473 50,105
Irrigation Operating 1,910,000 967,623 950,993 (16,630)
Utility Services 1,961,722 6,547 6,547
Total Enterprise Operating Funds $ 61,170,190 $ 14,281,893 $ 13,018,642 $ (1,263,251)
Enterprise Capital Funds
Airport FAA $ 3,820,500 $ 617,047 $ 947,547 $ 330,500
Stormwater Capital 1,200,000 3,794,934 1,344,934 (2,450,000)
Transit Capital Reserve 587,700 6,376,439 6,027,678 (348,761)
Wastewater Facilities Capital Rsv 1,000,000 2,883,277 1,133,277 (1,750,000)
Wastewater Construction 300,000 7,020,518 2,110,518 (4,910,000)
Water Capital 2,536,000 3,972,196 2,563,196 (1,409,000)
Wastewater Capital 1,900,000 2,672,505 972,505 (1,700,000)
Irrigation Capital 1,664,900 3,282,345 3,278,485 (3,860)
Total Enterprise Capital Funds $ 13,009,100 $ 30,619,261 $ 18,378,140 $ (12,241,121)
Internal Service Funds
Equipment Rental $ 4,837,143 $ 642,308 $ 835,962 $ 193,654
Environmental Fund 45,000 202,952 30,002 (172,950)
Public Works Administration 1,240,201 396,440 44,282 (352,158)
Total Internal Service Funds $ 6,122,344 $ 1,241,700 $ 910,246 $ (331,454)
Employee Benefit Reserves
Unemployment Compensation $ 228,992 $ 224,995 $ 262,880 $ 37,885
Employees Health Benefit 14,275,223 869,582 1,280,106 410,524
Workers'Compensation 1,876,449 479,112 118,147 (360,965)
Wellness/EAP Fund 100,000 62,221 95,321 33,100
Total Employee Benefit Reserves $ 16,480,664 $ 1,635,910 $ 1,756,454 $ 120,544
Risk Management Reserve
Risk Management $ 5,037,870 $ 1,957,623 $ 1,952,577 $ (5,046)
Total Risk Management Reserve $ 5,037,870 $ 1,957,623 $ 1,952,577 $ (5,046)
2020 City of Yakima Preliminary Budget-15
23
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
2018 2019 2019 2020 2020
Actual Amended Year-End Proposed vs 2019
Expenditures Expenditures Budget Estimate Expenditures Est
Debt Service
Public Facility District
PFD Debt Service $ 1,029,850 $ 1,030,925 $ 1,030,925 $ 1,077,570 4.5
General Obligation
Misc LTGO Bonds 10,930,676 3,535,614 3,535,614 3,668,400 3.8
1996 LTGO Bonds 425,265 349,070 349,070 485,973 39.2
Utility Bonds
2008 Water Bond $ 229,167 $ $ $ n/a
2008 Wastewater Bond 390,677 415,063 415,063 412,738 (0.6)%
2004 Irrigation Bond 264,228 320,154 320,154 318,760 (0.4)%
2003 Wastewater Bond 1,126,083 1,162,400 1,162,400 1,169,200 0.6
Total Debt Service $ 14,395,946 $ 6,813,226 $ 6,813,226 $ 7,132,641 4.7
Trust and Agency Funds
YakCorps Agency Fund 691,000 691,000 658,057 (4.8)%
Cemetery Trust 12,000 12,000 12,000 12,000
Total Trust and Agency Funds $ 12,000 $ 703,000 $ 703,000 $ 670,057 (4.7)
Total City Budget $ 204,336,070 $ 269,699,815 $ 255,055,279 $ 232,548,244 (8.8)%
2020 City of Yakima Preliminary Budget-16
24
2020 CURRENT BUDGET BY CITY FUNCTIONAL GROUPING
2020 Estimated Increase
2020 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
Debt Service
Public Facility District
PFD Debt Service $ 1,078,000 $ 161,310 $ 161,740 $ 430
General Obligation
Misc LTGO Bonds 3,668,400
1996 LTGO Bonds 486,000 78,722 78,749 27
Utility Bonds
2008 Water Bond 366,880 366,880
2008 Wastewater Bond 412,738 (19,519) (19,519)
2004 Irrigation Bond 318,760 (24,038) (24,038)
2003 Wastewater Bond 1,169,200 1,586,382 1,586,382
Total Debt Service $ 7,133,098 $ 2,149,737 $ 2,150,194 $ 457
Trust and Agency Funds
YakCorps Agency Fund $ 658,057 $ (382,575) $ (382,575) $
Cemetery Trust 18,400 708,996 715,396 6,400
Total Trust and Agency Funds $ 676,457 $ 326,421 $ 332,821 $ 6,400
Total City Budget $ 221,257,378 $ 80,393,932 $ 69,103,066 $ (11,290,866)
2020 City of Yakima Preliminary Budget-17
25
2020 City of Yakima Preliminary Budget- 18
26
t
v }
FINANCE
DATE: November 7, 2019
TO: Mayor and City Council
FROM: Randy Beehler, Communications & Public Affairs
Steve Groom, Finance
Scott Schafer, Public Works
RE: 2020 Budget TBD Funding and Project Update
This is to provide an update to how the passage of 1-976 affects the City of Yakima.
2020 Budgeted Revenue. The 2020 Budget includes $1,598,000 in forecasted revenue based
on extrapolating current and prior-year actual receipts. Staff will bring 1st Quarter Amendments
for changes as they become known such as new legislation, grants, and other circumstances.
Once the final figure is known for receipts, which we believe come to the city on a 1-month lag,
and we determine the actual 2019 carry-over, the 2020 budget can be amended accordingly.
2020 Budgeted Projects. Proposed projects in the multi-year CIP plan anticipated to be funded
in 2020 and thereafter included:
Streets Sidewalks
• N. 1st Street Revitalization (Phase 2) • 3 d Ave Nob Hill to Walnut
• 6th Ave. Roadway • Chestnut (56th Ave to 70'h Ave)
• River road (34th - 40th) debt service • Browne Ave. (7'h Ave to 16'h Ave)
• 1 Street and Washington US
• Mead Ave pedestrian signal (10'h Ave)
• Nob Hill and Fair Avenue US • 44th Avenue: Viola to Randall Park
• Powerhouse Rd and Englewood I/S • Pacific Avenue: Fair Ave. to Jail
Property
• Fair Avenue: Pacific to Nob Hill
• Nob Hill Boulevard: 12th St. to 14th
• 88th Avenue: Summitview to Tieton
• N. 16th Avenue: SR 12 to River Road
Legislative. A coalition consisting of King County, the City of Seattle, the Port of Seattle, the
Washington State Transit Association, the Amalgamated Transit Union Legislative Council of
Washington, the Garfield County Transportation Authority, Intercity Transit, the Association of
Washington Cities, and state resident Michael Rogers filed for a preliminary injunction in King
County Superior Court on November 18'h. If granted, the preliminary injunction would prevent I-
976 from being implemented until the court can hear arguments and enter a ruling.
Lawsuits have also been filed by several entities claiming 1-976 violates state statute and the
Washington State Constitution. Those lawsuits are in process.
It is likely the issue of 1-976 will also be addressed during the 2020 state legislative session. The
City is working with its contracted Olympia lobbyists to begin discussing possible legislative action
regarding 1-976 with the Yakima-area state legislative delegation.
The City will closely monitor the progress of the preliminary injunction,the lawsuits, and legislative
action related to 1-976 and provide periodic reports to the Council.
MEMO- 2020 TBD update 11-21-2019