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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 4.H.
For Meeting of: June 16, 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
(Second Reading)
SUBMITTED BY: Steve Groom, Director of Finance and Budget
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:
Pass Ordinance
ATTACHMENTS:
Description Upload Date Type
L rdi mace 5127/ 020 C rdi rear ce
C r Memo 5/ 7/ 00 r Me 0
up rt 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:
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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)