The URL can be used to link to this page

Home My WebLink About06/02/2020 05 Unappropriated Funds Appropriation; Budget Amendment (First Reading) a\'4\lyy bxk ik 1 • rl 9 PPPPPP+Pd ' lii it tYlltYlA.\ta. BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 5. For Meeting of: June 2, 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 for various purposes (First Reading) SUBMITTED BY: Steve Groom, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jennifer Morris, Financial Services Officer SUMMARY EXPLANATION: This appropriation for prior year encumbrances is part of the annual budgeting process.Attached is an ordinance amending the 2020 Budget to provide appropriations for projects or programs that were uncertain and therefore not included at the time of the 2020 Budget adoption. There 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 5/ 7/ 0 0 C)rdinance D r Me o 5/ 7/ 00 r Me o uppo ch dine 5/27/2020 backup Material 2 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 16'h day of June, 2020. Patricia Byers, Mayor ATTEST: Sonya Clear Tee, City Clerk First Reading: June 2, 2020 Publication Date: Effective Date: 3 u. A U i FINANCE TO: Mayor and City Council FROM: Steve Groom, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jen Morris, Financial Services Officer DATE: May 27, 2020 RE: 2"d Quarter 2020 Budget Ordinance 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. Staff routinely brings budget amendments approximately quarterly to course-correct, and to be transparent and accountable. CO VID-19 budget amendments are currently being clarified as eligibility and applicability is unfolding and will be brought separately outside of the normal quarterly routine. Budget amendments are a routine, recurring budget process step; staff accumulates new information anticipating to bring adjustments of this type to council on an approximately quarterly basis. 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) Substance Abuse and Mental Health Services Administration (SAMHSA) Grant approved by council, but was not budgeted. Increase of both Revenues and Expenditures in the General Fund $630,000 2)Office of Juvenile Justice and Delinquency Prevention (OJJDP)Grant approved by council, but was not budgeted. Increase of both Revenues and Expenditures in the General Fund $230,000 True Up Funds: Interfund charges are done as-budgeted until year-end at which time actuals are then known, re- allocated and budget re-aligned to match. 3) Transfer between the Public Facilities District Fund and Capital Theatre Fund for an increase in management fees that was presented prior to budget adoption but incorporated incorrectly in equal and opposite amounts to each fund by $20,430. From Fund Balance: The adjustments and corrections to the 2020 budget that are now known that were not known at the time of adoption, are: 4) Increase Water Operating Fund expenditures for new software for tracking backflow assemblies $8,600 City of Yakima 2020 Budget Amendment for 2nd Quarter Support Schedule From Fund To Fund From Dr(Cr) To Dr(Cr) # Description Fund I Account#I Name Fund I Account I Name $ $ Ref New Revenue-offsetting increases in expenditures and revenues I 1 8953339 Healthy Transition Grant SAMHSA 001 1024110 Healthy Transition Grant SAMHSA $ 630,000.00 $ (630,000.00) 1 Healthy Transition Grant SAMHSA 1 8953106 OJJDP Grant 001 2604128 OJJDP Grant $ 230,000.00 $ (230,000.00) 2 Office oftusfice and Delinquency Prevention INew Revenue-offsetting increases in expenditures and revenues 174 27300055 Transfer Out PFD 171 8950050 Transfer In Capital Theatre $ 20,430.00 $ (20,430.00) 3 Transfer PFD to Capital Theatre 171 2714110 Management Fees $ 20,430.00 $ (20,430.00) Increase in Management Fees Ilncrease Budget Expenditures from Reserves I 474 7646420 $ 8,600.00 $ (8,600.00) R New Software fortacking backflow assembliesfrom reserves $ $ 909,460.00 $ (909,460.00)