HomeMy WebLinkAbout08/04/2020 04H Unappropriated Funds Appropriation; Budget Amendment (Second Reading)B US INE S S O F T HE C I T Y C O UNC I L
YAK I M A, WAS HING T O N
AG E ND A S TAT E M E NT
I tem No. 4.H.
F or Meeting of: August 4, 2020
I T E M T IT L E :Ordinance amending the 2020 Budget for the City of Yakima; and
making appropriations from Unappropriated Fund Balances within
various F unds for expenditure during 2020 for various purposes
(S econd Reading)
S UB M IT T E D B Y:S teve Groom, Director of Finance and Budget
K imberly Domine, F inance Division Manager
J ennifer Morris, F inancial Services Officer
S UM M ARY E X P L ANAT I O N:
This appropriation for prior year encumbrances is part of the annual budgeting process. A ttached
is an ordinance amending the 2020 B udget to provide appropriations for projects or programs
that were uncertain and therefore not included at the time of the 2020 Budget adoption.
These adjustments and corrections to the 2020 Budget are primarily due to the C O V I D-19
emergency and the C A R E S Act that are described both in the cover memo and the supporting
schedule.
I T E M B UD G E T E D:NA
S T RAT E G I C P RI O RI T Y:P ublic Trust and Accountability
AP P RO V E D F O R S UB M IT TAL B Y T HE C IT Y M ANAG E R
RE C O M M E ND AT I O N:
P ass Ordinance
AT TAC HM E NT S :
Description Upload Date Type
Ordinance 6/23/2020 Ordinance
Cares Act Budget Amendment Memo 7/15/2020 Cover Memo
Budget Amendment Detail Schedule 7/15/2020 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 3rd day of August,
2020.
__________________________________
Patricia Byers, Mayor
ATTEST:
_______________________________
Sonya Claar Tee, City Clerk
First Reading: July 21, 2020
Publication Date:
Effective Date:
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FINANCE
TO:
FROM:
DATE:
RE:
Mayor and City Council
Steve Groom, Director of Finance and Budget
Kimberly Dominé, Finance Division Manager
Jen Morris, Financial Services Officer
July 15, 2020
Cares Act and 2020 Budget Amendments
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, primarily changes pertaining to the
CARES Act.
Staff requests approval of adjustments and corrections to the 2020 budget per the
attached detail spreadsheet provided for transparency, described in more detail as
follows:
New Revenue:
1) Shorelands Shoreline Master Program grant approved by council, but was not budgeted.
Increase of both Revenues and Expenditures in the General Fund $28,000
2) CARES Act (Coronavirus Aid Relief and Economic Security Act) approved by council, but was
not budgeted. Increase of both Revenues and Expenditures.
General Fund- $2,833,200
Transit Operating- $6,286,035
Airport Operating- $1,286,003
5) Department of Ecology grant approved by council, but was not budgeted. Increase of both
Revenues and Expenditures in the General Fund $156,136
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:
6)Increase Airport Operating Fund expenditures for new Airport Roof. $39,000
7)Increase Airport Professional Service expenditures (Air Service Grant) $20,000
8)Increase Water Operating Fund expenditures for power motor at Kiwanis well $9,000
9)Increase PD Capital fund expenditures to purchase detective vehicles available during one-
time post-COVID rental car agencies bankruptcy sell-off $100,000
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City of Yakima2020 Budget AmendmentCARES Act budget impactsFrom Dr (Cr) To Dr (Cr)#DescriptionFundAccount #Name Fund AccountName $ $ Ref2,104,555 True Up FundsNew Revenue - offsetting increases in expenditures and revenues0018953445Dept Of Ecology 0012164100Professional Service(28,000.00)$ 28,000.00$ 1Shorelands Shoreline Master Program 4218953116Cares Act-Covid-194212864100Professional Service(1,286,003.00)$ 1,286,003.00$ 2(CARES Act) Coronavirus Aid Relief, and Economic Security 4628953116Cares Act-Covid-194624594100Professional Service(6,268,035.00)$ 6,268,035.00$ 3(CARES Act) Coronavirus Aid Relief, and Economic Security 0018953116Cares Act-Covid-1911024100Professional Service(2,833,200.00)$ 2,833,200.00$ 4(CARES Act) Coronavirus Aid Relief, and Economic Security 5558953445Dept Of Ecology 5555614812Professional Service(156,136.00)$ 156,136.00$ 5Department of Ecology Grant/Tiger OilIncrease Budget Expenditures from Reserves421Fund Balance4212864800R & M/Contractors(39,000.00)$ 39,000.00$ 6Airport Roof421Fund Balance4212864100Professional Service(20,000.00)$ 20,000.00$ 7Air Service Grant474Fund Balance4747654800R & M/Contractors(9,000.00)$ 9,000.00$ 8Water Dept-Power Motor at Kiwanis Well333Fund Balance3333016420PD Capital operating equipment(100,000.00)$ 100,000.00$ 9PD Detective cars one-time rental car agency bankrupty(10,739,374.00)$ 10,739,374.00$ From Fund To Fund 4