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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 11.
For Meeting of: February 4, 2020
ITEM TITLE: Ordinance amending the 2020 Budget for the City of Yakima; and
making appropriations from Unappropriated Fund Balances within
various Funds for expenditure during 2020 (First Reading)
SUBMITTED BY: Steve Groom, Director of Finance and Budget
Jennifer Morris, Financial Services Officer
SUMMARY EXPLANATION:
Attached is an ordinance amending the 2020 Budget to provide appropriations for projects or
programs that were unknown or uncertain during the review process and therefore not included at
the time of the 2020 Budget adoption.
This action will amend the 2020 Budget for these expenditures.Additionally, these are
adjustments and corrections to the 2020 Budget that are now known and are more fully described
both in the cover memo and the supporting schedule.
ITEM BUDGETED: NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
First reading of Ordinance.
ATTACHMENTS:
Description Upload Date Type
ordinance 1/2 /20 0 rdinance
r Mere 1/23/2020 r Me o
uppo ch dine 1/23/2020 backup Material
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ORDINANCE NO. 2020-
AN ORDINANCE amending the 2020 Budget for the City of Yakima; and making
appropriations from Unappropriated Fund Balances within
various funds for expenditure during 2020 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 2020
in various amounts and for the purposes mentioned in the attached Schedule; and
WHEREAS, at the time of the adoption of the 2020 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 2020, 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 18'h day of February,
2020.
Patricia Byers, Mayor
ATTEST:
Sonya Clear Tee, City Clerk
First Reading: February 4, 2020
Publication Date:
Effective Date:
3
S
FINANCE
DATE: January 22, 2020
TO: Mayor and City Council
FROM: Steve Groom, Finance Director
Kimberly Domine, Finance Manager
Jen Morris, Financial Services Officer
RE: 2020 Budget Amendment
This budget ordinance effects course corrections based on new information for the 2020 Budget
year that was not known at the time of budget adoption.
Budget amendment is a recurring budget process step; staff accumulates new information
anticipating to bring adjustments of this type to council on an approximately quarterly basis and
is typically for one of four reasons: 1) new additional revenue makes it possible to approve
additional expenses, 2) if not yet disbursed by Feb. 28" (60 days), budgeted obligations of the
prior year need to be rolled forward to match disbursement in the current year, 3) accumulated
fund balances can be appropriated, and 4) corrections or changes between funds.
Staff requests approval of adjustments and corrections to the 2020 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:
New Revenue:
1) Air Service Grant revenue of $12,500 has been approved, but was not budgeted; this
adjustment increases both revenue and expense in equal and offsetting amounts.
2) GRIT Grant revenue of $76,000 has been approved, but was not budgeted; this
adjustment increases both revenue and expense in equal and offsetting amounts.
3) Housing Action Plan Grant of $95,000 has been approved, but was not budgeted; this
adjustment increases both revenue and expense in equal and offsetting amounts.
Prior-Year roll-forward from reserves
4) Appropriating 2019 savings for Police Department EvidenceOnQ $191,500, for contract
approved by council. Preliminary 2019 year-end General Fund's fund balance supports
this.
From Fund Balance:
5) Fire Capital Fund needs $191,500 to replace hydraulic rescue equipment, drawing down
accumulated fund balance. Preliminary 2019 year-end fund balance is $500,000.
MEMO- 2020 Budget Amendment 02-04-2020
City of Yakima SCHEDULE I
2020 Budget Amendment
1st Quarter
From Fund To Fund From Dr(Cr) To Dr(Cr) # Description
Fund Account# Name Fund Account Name $ $
Increase Budget Expenditures from Reserves
1 Reserves 1 3196420 Operating Equipment $ (191,500.00) $ 191,500.00 Contract File On Q approved by Council
332 Reserves 332 3226450 Other Equipment (191,500.00) 191,500.00 1 Curtis Tools• Hydraulic rescue tool
(383,000.00) 383,000.00
Increase in expenditures from increase in revenue
1 8953112 Air Service Grant 1 2514100 Professional Service $ (12,500.00) $ 12,500.00 Air Service Development Grant
1 8953446 Grant Revenue 1 2604128 GRIT Force (76,000.00) 76,000.00 O11DP Grant Award
1 8953774 Housing Action Plan Grant 1 2164100 Professional Service (95,000.00) 95,000.00 Housing Action Plan Grant
(183,500.00) 183,500.00
Transfer between funds to true up funds:
2020 1st Qtr Budget Amendment No. 1 02-04-2020