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12/10/2019 06O 2019 Budget; Making Appropriations from Unappropriated Balances for Expenditure During 2019 a\'4\lyy bxk ik 1 1-:41 PPPPPP+Pd s' lii it tYlltYlA.\ta. BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEM ENT Item No. 6.0. For Meeting of: December 10, 2019 ITEM TITLE: Ordinance amending the 2019 Budget and making appropriations from unappropriated balances for expenditures during 2019 (Second Reading) SUBMITTED BY: Steve Groom, Director of Finance and Budget SUMMARY EXPLANATION: This is a recurring budget process item whereby staff accumulates budget adjustments to bring to council on an approximately quarterly basis. This budget ordinance makes budgetary course corrections for the 2019 Budget year, bringing budget into line with currently-projected actuals prior to year-end. This adjusts budgets only, for accountability and transparency, prior to year-end taking into account known circumstances that were not known at time of budget adoption. ITEM BUDGETED: No 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 r Merne 11/25/ 01 r Me o D budget C di mace 11/ 5/201 ( r Memo D uppo ch dine 11/ 5/2019 r Mery a 2 FINANCE DATE: November 7, 2019 TO: Mayor and City Council FROM: Steve Groom, Finance Director Kimberly Domino, Finance Manager Jen Morris, Financial Services Officer RE: 2019 Budget Amendment This is a recurring budget process and staff accumulates new information anticipating to bring adjustments of this type to council on an approximately quarterly basis. This budget ordinance effects course corrections based on new information for the 2019 Budget year itself. These were known and taken into account for 2019 year-end estimate and 2020 Budget. This is to transparently bring budget adjustments into line with actuals prior to year-end. Staff requests approval of adjustments and corrections to the 2019 budget that are now known that were not known at the time of adoption, per the attached detail spreadsheet, described in more detail as follows: 1) This adjustment is to authorize expenditures for the remainder of the year at current rates that will fully fund the Workers Compensation Fund properly. Estimated rates were forecast at time of 2019 budget that fell short of actuals. The Workers Compensation Fund had a negative fund balance last year and prior, partially due to contributions from citywide departments falling short of fully funding the fund. 2) This adjustment is for replacement of Roof for the Public Works building, from the Public Works Admin budget which has accumulated funds for this purpose. 3) Community Center Master Plan funding, as directed by City Council, which was not budgeted previously. REET 1 has sufficient funds in the current year. 4) Honoring a request for capital repairs needed at the city-owned Trolley barn. REET 1 has sufficient funds in the current year. 5) Parks Capital Fund received greater-than-budgeted donations therefore this budget amendment requests additional expenditures while at the same time increasing the revenue budget in an equal offsetting amount. 6) Insurance reimbursement was received, but not budgeted; this adjustment increases both revenue and expense in equal and offsetting amounts. 7) TBD revenues have been received in excess of budget; this adjustment increases both revenue and expense in equal and offsetting amounts. 8) The originally-budgeted estimate for irrigation for Cemetery was low; this recognizes a needed transfer—revenue to the Irrigation Fund, expense to the Irrigation Fund. 9) Airport revenues have been received in excess of budget, this adjustment increases both revenue and expense in equal and offsetting amounts. 10) Offsetting revenue and expense for grant just approved for gang prevention 11) Police Jag Grant was received, but not budgeted; this adjustment increases both revenue and expense in equal and offsetting amounts. MEMO-2019 Budget Amendment 11-05-2019 ORDINANCE NO. 2019- AN ORDINANCE amending the 2019 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2019 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 2019 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2019 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 2019, 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 10th day of December, 2019. __________________________________ Kathy Coffey, Mayor ATTEST: _______________________________ City Clerk First Reading: December 3, 2019 Publication Date: December 13, 2019 Effective Date: January 12, 2020 City of Yakima 2019 Budget Amendment 3rd Quarter From Fund To Fund From Dr(Cr) To Dr(Cr) # Description Fund I Account#I Name Fund I Account I Name $ $ Increase Budget Expenditures from Reserves 1 Reserves 1 3052310 Industrial Insurance $ (21,682.56) $ 21,682.56 1 Reserves 1 3122310 Industrial Insurance (37,823.24) 37,823.24 1 Increase cost of Industrial Insurance 1 Reserves 1 3132310 Industrial Insurance (170,923.80) 170,923.80 Increase cost of Industrial Insurance 1 Reserves 1 3172310 Industrial Insurance (11,718.72) 11,718.72 Increase cost of Industrial Insurance 1 Reserves 1 3192310 Industrial Insurance (8,663.16) 8,663.16 Increase cost of Industrial Insurance 1 Reserves 1 3222310 Industrial Insurance (271,909.28) 271,909.28 Increase cost of Industrial Insurance 1 Reserves 1 3292310 Industrial Insurance (8,564.44) 8,564.44 Increase cost of Industrial Insurance 3 Reserves 3 3012310 Industrial Insurance (13,042.48) 13,042.48 Increase cost of Industrial Insurance 131 Reserves 131 5142310 Industrial Insurance (7,364.92) 7,364.92 Increase cost of Industrial Insurance 131 Reserves 131 5372310 Industrial Insurance (153.32) 153.32 Increase cost of Industrial Insurance 131 Reserves 131 5422310 Industrial Insurance (3,865.56) 3,865.56 Increase cost of Industrial Insurance 150 Reserves 150 3222310 Industrial Insurance (28,446.32) 28,446.32 Increase cost of Industrial Insurance 560 Reserves 560 4936500 Construction Project (150,000.00) 150,000.00 2 Roof replacement at Public Works 342 Reserves 342 7146300 Improvements Other (80,000.00) 80,000.00 3 Community Center Master Plan 342 Reserves 342 7146300 Improvements Other (5,000.00) 5,000.00 4 Capital Repair Trolley Barn (819,157.80) 819,157.80 Increase in expenditures from increase in revenue Increase Donations for Playground,Pickle Ball 331 8956711 Donations 331 5436300 Improvements Other than Buildings $ (55,000.00) $ 55,000.00 5 Courts,HC Dishwasher 333 8959503 Insurance Reimb 333 3016420 Operating Equipment (66,000.00) 66,000.00 6 Vehicle-insurance reimbursed 344 8951710 Transportation Benefit Dist 344 7174991 Projects-contingencies (100,000.00) 100,000.00 7 Sidewalk Contingency Line 421 8956256 Car rentals 421 2816400 Machinery And Equipment (40,000.00) 40,000.00 9Heating and air conditioning replacement 1 8953446 Grant revenue-anti-gang 1 2604128 GRIT force(gang prevention) (19,000.00) 19,000.00 10 Gang-prevention grant 152 8953108 Jag Grant Revenue 152 3171200 Overtime Reimbursement (60,000.00) 60,000.00 11 Jag Grant Overtime Reimbursement (340,000.00) 340,000.00 Transfer between funds to true up funds: 131 5430055 Transfer Out 144 8950050 Transfer In $ (10,000.00) $ 10,000.00 8 Transfer to irrigation Reserves 144 5184734 Irrigation (10,000.00) 10,000.00 Increase cost of irrigaiton (20,000.00) 20,000.00 \\yakima_city\ykfn\Shared\Budget 2019\JM-2019 Year End Budget Amendment No.2