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HomeMy WebLinkAbout06/21/2011 12 2012 Budget Planning • BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 1 2-- For Meeting Of 06 -21 -11 ITEM TITLE: 2012 Budget Planning SUBMITTED BY: City Management on behalf of the Council Budget Committee CONTACT PERSON: Dick Zais, City Manager ( #575 -6040) Michael Morales, Asst. City Manager (575 -6040) Rita DeBord, Director Finance / Technology (576 -6771) SUMMARY EXPLANATION: At their meeting on June 16, 2011, the Council Budget Committee (CBC) reviewed the 2011 and 2012 revenue and expenditure materials prepared by staff (a copy of these materials are enclosed for Councils' review) and directed staff to forward the following recommendations regarding the development of the 2012 budget to the full Council for consideration. The Council Budget Committee recommends that. the 2012 general government budget be I) developed within the following parameters: 1. Allocate the 2012 forecasted revenues to the six Priorities of Government (POG) expenditure categories utilizing the same percentage allocations as is reflected in the 2011 Adopted Budget. 2. Maintain a minimum reserve balance of 7% (no change from current policy). 3. Develop a balance general government budget proposal without utilizing reserves. 4. Do not accept funding requests from outside agencies. The Committee and staff discussed that the remaining direction needed by staff in developing the 2012 budget relates to labor negotiation issues; the Committee stated that such issues will be addressed by the full Council in executive session. Resolution Ordinance Other (Specify) Committee Report / Recommendation Contract Mail to (name and address): Phone: Funding Source APPROVED FOR SUBMITTAL: �� �ta. City Manager STAFF RECOMMENDATION: BOARD /COMMISSION /COMMITTEE RECOMMENDATION: CBC Recommended Approval 0 COUNCIL ACTION: • �` �� r {.���� ���� w'a� gr.t *,�i� '^s2F° '� " I � l��,a !� .F¢A;� "r��iw °s"�g -t , A1 - 4` `.� ° �t� t r -t °� �' 71 7ti1 3 ©._�. dJ: , ; '7e ;144. • Council Budget Committee CET) Conference mom (2ndf(oor) June 16, 2011 10:30 — 12:00 p.m. AGENDA Members Staff Councilmember Cawley (Chair) Dick Zais, City Manager Councilmember Coffey Michael Morales, Acting Asst. City Manager Councilmember Lover Rita DeBord, Finance & Technology Director Councilmember Adkison (Alt) Randy Beehler, Community Relations Manager 1. Discuss and prepare recommendation to be provided to full Council at the June 21, 2011 regular meeting the following directive regarding the development of the 2012 General Government Budget. 1.. POG Allocations (similar / changes to 2011 allocations) ii. Minimum Reserve balance (current policy 7.0 %) iii. Use of Reserves to balance 2012 budget iv. Outside Agencies Requests (accept requests ?) v. Collective bargaining contract negotiations for 2012 2. Set next meeting date • Rd 6 -16 -11 CBC Agenda . Transmittal Memo June 16, 2011 To: Council Budget Committee Members From: Dick Zais, City Manager Rita DeBord, Director Finance and Technology Subject: 2012 General Government Budget Planning At the last Council Budget Committee (CBC) meeting, staff provided a preliminary look at the 2011 year -end revenue and expenditure projections and 2012 revenues. Since that time, staff has prepared an initial 2012 expenditure outlook, which does not include many important elements that may impact the 2012 budget; however, it is intended to provide you with an early indication of next year's expenditure impacts — as they appear at this time. Materials Enclosed (General Government Funds): 1. Revenues: 2011 — 2012 allocation of Resources Comparison 2. Expenditures: 2011 Adopted Budget vs. 2012 Initial Outlook 3. Expenditures: Overview of Major adjustments in the 2012 Initial Outlook 4. Reserves: Summary look at 2012 Yr.End Reserves (based on 2012 rev. /exp. at this time) 5. Summary - Revenue, Expenditure and Reserves We hope this information will be of assistance to you as you deliberate and prepare your recommendations for the development of the 2012 budget. II/ • • 4 11 • Priorities of Government (POG) • 2011 - 2012 Allocation of Resources Comparison General Government • • 2011 Adopted Budget 2012 Initial Outlook Change from Prior Year A.) . Revenues: . Preliminary 2012 Projection $57,086,960 $57,301,955 $214,995 Less Non - Recurring Expenditures (208,284) (200,000) (a) 8,284.00 Sub -Total 56,878,676 57,101,955 223,279.00 Authorized Use of Reserves (Fire) 244,725 0 (b) (244,725.00) Total Resources Authorized for Use $ 57,123,401 $57,101,955 (b) ($21,446) B. Expenditure (POG) Allocation: • / % % (c) 1 Public Health & Safety 39,431,820 69.0% 39,400,349 69.0% (31,471) 2 Resources Management 8,251,924 14.4% 8,222,682 14.4% (29,242) 3 Economic Development 2,959,582 5.2% 2,969,302 _ 5.2% 9,720 4 Quality of Life 4,033,438 • 7.1% 4,054,239 7.1% • 20,801 5 Customer Svc & Comm. 1,889,248 3.3% 1,884,365 3.3% (4,883) 6 Strategic.Partnerships 557,389 1.0% . 571,020 1.0% 13,631 • Total $57,123,401 100.0% $57,101,955 100.0% ($21,446) Legend: • (a) Based on 2011 budget (b) This scenario assumes no use of Reserves authorized to balance 2012 Budget . Note: this is not an estimate of the 2012 expenditures; but rather this refects the allocation of 2012 projected revenues (c) utilizing the same POG allocations as included in the 2011 Adopted Budget. (Refer to the next page for information regarding the initial 2012 expenditure outlook.) rd 2012 POG Projection 6 -7 -11 , 41, � • GENERAL G~^-E^�~�`^��^ EX^E^�D`��^� 2011 �w�,���� �� �� Adopted ~ 2011 ZO11 ��en�e Yea Fund/Department 0od'et - Estimate �� � Police 22/462]U7 Fire & 2,568,136 2�69/�46 n..:...,:,,.„::::•,,,..;,...,-.7.,,,,,,,,f,,,...:::,,,,:::,::::::,i;,,:,.,56,,,,,,,.....i5ipi,.,,, Technology Transfers I333,27S , ,,, , :, ' 1:1 ' ', , '"i ,, "4 - '' - : - 4 . 4 , y5;_j � Code Administration l,33U,361 I,279/�3O Police Pension I , 404 , 590 1,3O4,�gO Legal l,I39,l� • 1,139,157 Financial Services " 1,386,046 1,386,046 • Municipal Court l,234l94 1,234,194 ' Engineering 757,250 7�6,071 lJ6]ity�CoatoruerServicea ' ~ 1,305,084 1,279,210 • , 8nvironzn ental�laooinS Y' 678,679 674,873 - Records 4ll,556 411,556 city manager '' 5U9,9I3 501,473 ' Human Resources 447,436 504,486 City}I�llB�a�nteuunce 352,l27 3��,940 ` Indigent Defense `` 480 480,000 � Purchasing 452,835 452,835 ` Intergovernmental ^ � 2 257/�39 City Council ' 203,061 203,061 State Examiner « 103,000 103,OOO ' ^ Hearing Examiner ` 39,500 39,500 ` � � � Nonrecurring Expenses ^ ��� 208,287 208 ,�� To��(�eneru Fund 48,638,886 48,830,304 �az�o8c�ecreadou .4_ ,0 032 : 938 4�ll86OI Stne��Truf�c � 5 ' 74 5,115,497 � � Total General Government 57,745,915 57,974,402 i Less 208,287 208,287 ` Total �` .7,537��O 57,766,115 ' . � . .. ` ezp6/l6/201l8:47AM 410 City of Yakima Overview 2012 Expenditures— Initial Outlook (General Government) • A. Known or Anticipated Adjustments — Included: 1. Cost Increases: 1. Jail Costs ($655,000) 2. Police Captain salary ($25,000 reinstatement) 3. Fire Chief ($70,000) 4. 2011 Fire deferred comp reduction added back for 2012 ($170,000) 5. Annualized impact of 2011 Info. Systems Re- organization ($65,000) 6. Human Resources new position — police / fire pensions ($77,000) 7. Medical Costs — 7% ($280,000) 8. Risk Management Costs — 1% 9. Fuel Costs — 10% (55,000) • 10. Water Costs — 5.5% (parks /rec. only) 2. Cost Reductions: 1. Police pension costs ($200,000 reduction due to transfer to Medicare /Supplemental) 2. City utility's in -lieu tax reduction (to transfers) 3. Costs Maintained: 1. Police Dept vacant positions - Chief, Deputy Chief, Crime Analyst Supervisor B. Known or Anticipated Adjustments — Excluded: 1. Any /all wage adjustments (except as noted above) 2. Any /all labor negotiation related adjustments 3. Refund request from AT &T for back taxes ($225K) 4. Cost increases related to increases in private utility rates (electric, gas, etc.) C. Note: No reviews / updates have been made for any operational changes at the department or division levels at this time, other than the few items noted above. • 06 -16 -11 CBC Mtg.- Overview 2012 Exp. Outlook • • City of Yakima 110 2012 Initial Outlook . General Government Reserve Summary End 2012 2012:, ,s' 2012 Estimated 2012 2012 Balance Projected 2012 ; ; ;, Balance vs 2012 Beginning Ending vs Fund /Description Revenue Initial Outlook 'tr ''Balance `, Initial Outlook Balance Balance Budget General Fund $48,176,360 $49, 343, 732 4 ,- , :::-",($1' ; 41 . 67i372) (2.4 %) $3,444,010 $2,276,638 4.6% Parks. & Recreation 4,048,785 4,064 452 0. 'N, 1,(15,667):; (0.4 %) 391,165 375,498 9.2% ' ku .,. k5 Street & Traffic Fund 5,076,810 5,074 295 i 2515 0.0% 1,014,636 1,017,151 20.0% Total General Government $57,301,955 $58,482,479 ; ?,;($3';180,5240 ° (2.0 %) $4,849,811 $3,669,287 ^; `6.3 %; * This chart identifies the estimated reserve balance IF the 2012 Expenditures were fully funded from reserves. S •. erp 6/16/2011 9:00 AM • • • City of Yakima General Government Funds 2012 Revenues and Expenditures Summary - Initial Outlook 2011 Adopted 2011 Prel. Year- 2012 Initial 2011 Max 2012 Exp. Diff. (2012 Description ( Adopted to Maint. Min. Outlook Budget End Estimate Outlook Reserve Ba{. vs. 2012 vs.Min.Res.) 2011 Revenues $57,086,960 $57,086,960 May 2011: Updated Rev. Estimate / Outlook ($217,650) $57,301,955 Total Revenues (as of May 2011) $57,086,960 $56,869,310 $57,301,955 Authorized Use Reserves - Pub.Safe / Fire $244,725 $244,725 $0 Less Non - Recurring Expenditures ($208,284) ($208,284) ($200,000) Total Resources Allocated - Dept.(POG) Budg. $57,123,401 $56,905,751 $57,101,955 ($21,446) No. Chg. Change from 2011 Adopted Budget ($217,650) , Total 2011 Gen.Gov. Expenditure Budget $57,331,687 Less Non - Recurring Expenditures ($208,284) ($200,000) ($200,000) $0 Total 2011 Department Exp. Budgets $57,123,403 $57,123,403 Authorized Carry- forward (Encumbrances) $414,000 May / June Updated Exp. Est. / Outlook $228,715 $58,482,479 $58,078,000 ($404,479! Total Department Expend. /diff.fr.2011 Adopt.budg. $57,123,403 $57,766,118 $58,282,479 $1,159,076 $57,878,000 ($404,479) Dept. Revenues vs. Expenditures Balanced Budget ($860,367) ($1,180,524) ($1,180,522) ($776,045) Yr -end Reserve Balance $4,672,000 $4,850,000 $4,075,000 % annual Exp. (Council policy: 7.0% min.) 8.1% 8.4% 7.0% (Note: due to 2011 beg.reserve bal. being slightly more positive than budgeted, the est. yr -end 2011 reserve bal. remains well above the minimum reserve level of 7 %, even with the negative rev /exp estimates included above.) (a) 2012 Initial Outlook assumes (1) no use of reseves to balance the 2012 budget, and (2) 2012 will experience a similar amount of "non- recurring" expenditures as 2011 ($200,000) (b) This column identifies the maximum expenditure level allowable and still maintain the 7% minimum reserve balance, based on the current 2012 revenue projections. 06 -16 -11 - 2012 Rev.Exp.Summ.xlsx • BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. For Meeting Of June 7, 2012 ITEM TITLE: 2012 Budget Planning SUBMITTED BY: City Manager and the Finance Department CONTACT PERSON/TELEPHONE: Cindy Epperson, Deputy Director of Acct. & Budget or Rita DeBord, Finance / Technology Director (# 509 / 576 -6771) SUMMARY EXPLANATION: The Council Budget Committee (CBC) met on May 25, 2011 to review the preliminary 2012 General Government revenue forecast and to provide direction to staff regarding the preparation of the 2012 Gen. Government budget. Enclosed, for the full Council's review, you'll find the full set of information provided to the CBC. At this meeting, staff identified two key Council decisions needed for direction to staff for staff's initial preparation of the 2012 budget: (1) Direction regarding the 2012 labor negotiations — Committee proposed scheduling an Executive Session on Tuesday, June 21, 2011 to discuss this issue, and (2) Direction regarding 2012 budget constraints; including: (a) revenue allocation to Council's six budget priorities (i.e.: the Priorities of Government Model); (b) the minimum use reserve balance (current policy is 7.0%) and, (c) the use of reserves to balance the 2012 budget. The Committee agreed to recommend to the full Council at their June 7 regular business meeting, that the CBC review the above issues, form a recommendation and bring that back to the full Council at the June 21, 2011 meeting for their review and approval. Additionally, Council member Kathy Coffey requested that the budget staff provide Council with a preliminary look at the 2012 general government expenditures by general functional category after receiving Council direction regarding the 2012 budget constraints, for Council to review prior to the departments commencing their in -depth 2012 budget preparations. Resolution Ordinance Other (Specify) Contract Mail to (name and address): Phone: Funding Source APPROVED FOR SUBMITTAL: City Manager STAFF RECOMMENDATION: r BOARD /COMMISSION /COMMITTEE RECOMMENDATION: COUNCIL ACTION: �t ,�' t^'F t -�', & i � r r ti 4 r �, i. x r x �, pp,, wr �i a -r e,+ rs.:, t r a �, x 4 r '�^ i M "5 {� .P�1 �' . Y f- , tr rS l e. 44 r ! n •� - t a,, 1 9rr" , 4 4�,' . iesa eptv , ?� 1 � L�� "r°1�� 4� j� r u � +, ', E "'? � r: e .d j if l �� � ! f n J - rS , �7 r� N' t ' � A� ' 1 ... ...:o�l -,r. ,.. �t �. , . .,.... .,.. ,.. * .. 9 'i�-iStE �•,,. .r`�4l >•<x{f., Council Budget Committee CEO Conference 1pom (2nd from) Wednesday, May 25, 2011 3:30 - 4:45 p.m. Attendance: Council Members: Kathy Coffey, Bill Lover, Maureen Adkison Staff: Dick Zais, Michael Morales, Rita DeBord, Cindy Epperson, Robin Dukart Discussion: ➢ Dick Zais presented the preliminary 2011 and 2012 revenues projections. He reviewed a detailed listing of General Government estimated revenues and noted changes within the 2011 current budget. • 2011 Gen. Gov. Revenues are projected to be slightly lower than budgeted (approx. $219,000). Primary changes from budget are in following areas: ♦ Projected revenues under budget: • City's' In -Lieu (Utility) taxes (water consumption is down) ➢ Building Permits ➢ Traffic infractions o Projected revenues over budget: 41)' ➢ Sales Tax ➢ Property Tax (gen. fund allocation) ♦ 2011 Gen.Gov. Expenditures are projected to be slightly higher than budgeted (approx. $228,000). Primary expenditure increases are due to higher than budgeted increases in: ➢ Fuel costs ➢ Jail costs • Early 2012 budget projections and issues: ♦ Revenues are projected to remain fairly constant between 2011 & 2012 ♦ Fire Fighters — potential reinstatement of the 2011 compensation adjustment (of approx. $244,000) ♦ Raising Medical Costs ♦ Collective Bargaining - all union contracts up for negotiation in 2012 ➢ The Committee requested staff to present the projected 2012 General Government revenues to full Council on June 7, 2011 for review. .. Rd 5-25-11 CBC Minutes Page 1 of 2 The 2012 Budget process was discussed. Staff identified two key Council decisions needed for direction to staff in their initial preparation of the 2012 budget: (1) Direction regarding the 2012 labor negotiations — Committee proposed scheduling an Executive Session on Tuesday, June 21, 2011 to discuss setting bargaining guidelines for all outstanding labor contracts for 2012. (2) Direction regarding 2012 budget constraints; including: (a) revenue allocation to Council's six budget priorities (i.e.: the Priorities of Government Model); (b) the minimum use reserve balance (current policy is 7.0 %) and, (c) the use of reserves to balance the 2012 budget. Additionally, Council member Kathy Coffey requested that the budget staff provide Council with a draft budget by July 19 in order for Council to review prior to commencing in depth budget preparations. The Committee agreed to recommend to the full Council at their June 7 regular business meeting, that the CBC review with the full council these issues including: process, timelines, POG allocations, minimum reserves, 2012 budget and outside agency request, form a recommendation and bring that recommendation back to the full Council at their June. 21, 2011 meeting for their review and approval. • Next Meeting:. Wednesday, June 22, 2011 3:30 — 5:00 p.m. CED Conference Room Committee Chair (K.Fhy Co ey-- alternate) • Rd 5 -25 -11 CBC Minutes Page 2 2 '1-L`'f"'''P�Va �ti w ortn'LL �?�' � k' 6ir� c /�, �" � '�''M1��:.. nqf • �. , .Ur� t {!� � �t r t,� � r!`.� � *� r f Umf,t,?w.,,! n 1, r o, P (� � .. �j �• I I S © � t. tai f , y x Counci(cBudget Committee OW Conference Woom (2nif(oor) May 25, 2011 3:30 - 5:00 p.m. AGENDA Members Staff Councilmember Cawley (Chair) Dick Zais, City Manager Councilmember Coffey. Michael Morales, Acting Asst. City Manager Councilmember Lover Rita DeBord, Finance. &Technology Director Councilmember Adkison (Alt) Cindy Epperson, Deputy Director, Acctg /Budget Randy Beehler, Community Relations Manager Discussion Items: 1. Review preliminary 2012 General Government revenue forecast (Materials to be distributed at meeting) 2. Suggested full Council budget review dates - to provide 2012 budget direction to staff: 4r) • Executive Session re collective bargaining guidelines Tuesday, June 21, 2011 • Regular business meeting Tuesday, July 19, 2011 • Direction to Staff: I. POG Allocations (similar / changes to 2011 allocations) ii. Minimum Reserve balance (current policy 7.0 %) iii. Use of Reserves to balance 2012 budget iv. Outside Agencies Requests (accept requests ?) 3. Set next meeting date J Rd 4 -27 -11 CBC Agenda • MEMORANDUM May 24, 2011 To: Council Budget Committee (CBC): . Micah Cawley, Mayor, Committee Chair Kathy Coffey, Assistant Mayor, Committee Member Bill Lover, Committee Member. Maureen Adkison, Alternate • From: Dick Zais, City Manager Rita DeBord, Finance Director Cindy Epperson, Deputy Director of Accounting & Budgeting . Re: Transmittal for May 25, 2011 Council Budget Committee meeting Attached for your review are the "first look" at General Government revenues for both the year end estimate of 2011, and 2012. These estimates were made based on April's year -to -date activity. Even though we believed revenues were conservatively estimated for 2011, the effects of the long national recession are lingering. Results for the first 4 months were mixed, with sales tax running ahead of prior year and budget, while revenues tied to housing /construction were running below budget and prior year. Utility taxes were also below budget, as consumers respond to the economic downturn with year. efforts. The probable reduction in state - shared revenue was also factored in. 2011 Revised Estimates All of the identified changes netted to a reduction of ($217,650) in total revenue for 2011. The projected savings of the LEOFF 1 medical program for Firefighters also resulted in a reduction of property tax allocation to the benefit fund which would increase the General Fund in the same amount -- $100,000. In order to estimate the beginning fund balance, 2011 expenditures were updated for significant known effects. These included the increase in jail and fuel costs, offset by known savings from position vacancies and the net change in Police LEOFF 1 medical costs. These netted an additional $228,000 of expense. Note: as this is greater than the current budget, an appropriation would be necessary, but we are proposing to wait until the numbers are more thoroughly, reviewed before bringing an appropriation to Council. When all of these changes are factored in, the estimated ending balance for 2011.is about $4,850,000, which is $1,105,000 less than the actual beginning balance of $5,955,000. This use of reserves can be separated into the following components: r Cje Transmittal 5 -2 -11- Cindy.doc Previously Authorized use of reserves: Approved in the Adopted Budget (all Public Safety) $244,000 4 110 Approved 2010 Carry - forward (Encumbrances)* 414,000 Sub -total currently authorized use of reserves $658,000 *The beginning balance for 2011 was higher by this amount, since these represent items that were contemplated to be spent in 2010, but weren't completed by 12/31/10. Additional potential use of reserves: Projected increase in 2011 Expenditures $228,000 Projected decrease in 2011 Revenues 219,000 Sub -total potential additional use of reserves $447,000 Therefore, at this point in time prior to any cost containment measures, the total use of reserves is estimated to be $1,105,000. If this scenario plays out, the projected ending balance would be $4,850,000 or 8.4% of the amended 2011 expenditure estimate, still above the minimum guideline of 7.0% set by Council. It should be noted that the 2011 Adopted Budget estimated that the ending balance would be $4,672,000 or 8.1% of budgeted expenditures. A combination of slightly higher revenues and lower expenditures (including the encumbered items) in 2010 resulted in a higher beginning balance. 2012 Revenue Forecast 2012 revenue is projected to increase above the 2011 budget by about $215,000, and above the year -end estimate by $432,645, or 0.8 %. The major increase in the forecast for 2012 is Property Tax, which assumed an inflationary increase of 1% (the 12 month increase in IPD as of Feb. 2011 is.1.572 %), and an additional 1% for new construction. The change in the Firefighter LEOFF 1 medical program is estimated to increase the General Fund allocation of Property Tax by $200,000. Again, the construction related revenues are forecast to remain low. A summary of the major categories of General Government Resources is attached as both a table and chart. Also attached is the detail listing of estimates that are changed from the current budget, and a 2011 summary of General Government expenditures by division including the amended budget; year- to -date through April 30, 2011; and the revised estimate. Summary At this point in time, the changes in expenditures have . not been quantified specifically by Priority of Government (POG) category. In general, the 2011 expenditure estimate is a combination of an increase in Public Safety (jail costs and fuel), offset by savings in many of the categories. The ending reserve estimate for 2011 is still above the adopted budget level and minimum guidelines. However, should Council direct additional cost containment measures for 2011 to increase reserves, a majority of budget reductions would be required to come from Public Safety in order to remain within the POG model. S Cje Transmittal 5 -2 -11- Cindy.doc • GENERAL GOVERNMENT RESOURCES THREE YEAR COMPARISON 4110 % of 2012 vs. 2011 2010 2011 Percent 2012 2010 .Increase Percent Source Actual Estimate Change Budget Total (Decrease) Change General Sales Tax . $12,653,993 $12,579,000 (0.6 %) $12,579,000 22.0% $0 0.0% Crim. Justice Sales Tax* 2,553,893 2,532,000 (0.9 %) 2,532,000 4.4% . . 0 0.0% Property Tax 14,231,526 14,552,000 .2.3% , 14,963,000 26.1% 411,000 2.8% Franchise & Util. Taxes 12,035,789 11,819,000 (1.8 %) 12,010,500 21.0% 191,500 1.6% Charges for Services 6,076,139 .6,160,310 1.4% 6,096,055 • 10.6% (64,255) (1.0 %) State Shared Revenue 2,933,636 2,699,450 (8.0 %) . 2,678,850 4.7% (20,600) (0.8 %) Fines and Forfeitures 1,658,467 1,646,400 (0.7 %) 1,646,400 2.9% 0 .0.0% • Other Taxes 1,394,441 1,395,000 0.0% 1,395,000 2.4% 0 0.0% Other Revenue 644,463.. 601,920 (6.6 %) 601,920 1.1% 0 0.0% Transfers from other Funds 1,230,565 1,259,000 2.3% . 1,259,000 2.2% 0 0.0% Other Intergovernmental 1,272,580 1,013,930 (20.3 %) 928,930 1.6% (85,000) (8.4 %) Licenses and Permits 768,469 611,300 (20.5 %) 611,300 1.1% 0 0.0% Total Revenue • $57,453,961 $56,869,310 (1.0 %) $57,301,955 100.0% $432,645 0.8% Beginning Fund Balance 6,413,707 5,954,903 (7.2 %) 4,849,813 (1,105,090) (18.6 %) Total Resources $63,867,668 $62,824,213 (1.6 %) $62,151,768 ($672,445) (1.1 %) * Some Criminal Justice Sales Tax is allocated to the Law and Justice Capital Fund (a non - General Government fund) for capital needs. 410 • GENERAL GOVERNMENT RESOURCES 2011 YEAR -END ESTIMATE AND 2012 BUDGET Sales Tax /Crim. Justice Sales Tax I ' • $15,111,000 Property Tax $14,963,000 Franchise & Util. Taxes IMMMMMMMMMWEMMiniiEMMEIMMEIMNMIMIEBIT $12,010,500 • Charges for Services $6,096,055 - . State Shared Revenue • $2,678,850 2012 vs. 2011 Estimate Decrease Total Resources Fines and Forfeitures e $1,646,400 Amount $672,445 • Other Taxes $1,395,000 Percent 1.07% • Other Revenue ® $601,920 • 2012 Budget Transfers from other Funds - $1,259,000 ❑ 2011 WE Estimate Other Intergovernmental 1111 $928,930 Licenses and Permits ® $611,300 Beginning Fund Balance $4,849,813 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 • • erp 5/24/2011 3:20 PM Copy of ggmajorResource2012xls Table for DZ • • Table III • City of Yakima General Government Expenditures • 0 . 201 Budget vs: Actual • 2011 2011 2011 . . • Amended • Expenditures Percent • Budget • Budget To 04/30/11 Spent Estimate Police $ 22,028,620 $ 7,060,712 32.1% $ 22,462,107 • Fire 8,929,340 2,778,228 31.1% 8,900,328 Information Systems 2,568,136 774,090 30.1% • 2,569,446 Transfers To Other Funds 2,412,275 590,918 • 24.5% 2,333,275 • Police Pension 1,404,590 , 513,604 36.6% 1,304,590 Financial Services • 1,386,046 429,004 31.0% 1,386,046 • Code Administration • 1,330,361 434,565 32.7% 1,279,430 • Utility Services 1,305,084 444,131 34.0% 1,279,211 Municipal Court 1,234,194 • 373,191 30.2% 1,234,194 • Legal 1,139,157 331,763 29.1% 1,139,157 • Engineering 757,250 243,360 32.1% • 756,071 . Planning 678,679 225,267 33.2% 674,873 City Manager • 509;913 137,801 27.0% 501,473 . Indigent Defense 480,000 _ •• 156,422 32:6% 480,000 • Purchasing • 452,835 137,988 30.5% 452,835 . Human Resources . 447,436 118,750 26.5% 504,486 0 Records 411,556 165,906 40.3% 411,555 City Hall Maintenance 352,127 173,491 49.3% 349,940 • Intergovernmental 257,439 120,091 46.6% 257,439 Nonrecurring Expenses • 208,287 • 0 0.0% • 208,287 City Council 203,061 . • 100,227 49.4% • 203,061 . State Examiner 103,000 • 6,020 5.8% 103,000 Urban Area Hearings Exam. 39,500 7,085 17.9% 39,500 Total General Fund $ 48,638,886 $ 15,322,614 31.5% 48,830,304 . Parks & Recreation Fund 4,032,938. 1,177,807 29.2% 4,028,601 • Street & Traffic Ops. 5,074,091 1,698,585 • 33.5% • 5,115,497 . Total General Government $ 57,745;915 $ 18,199,006 31.5% 57,974,402 • • • . • • cje 5/24/2011 , City of Yakima Schedule of Changes for 2011 and 2012 Budget May 2011 flb . 2011 Budget Estimate 2012 Budget General Fund: Expenditure Revenue Revenue City Mgr Salaries __ _ - _ abel) 13 ($56,981) _ $ _ - ' $ City Mgr Ret Cashout - D. Z,540 , City Mgr Professional Services _ -- 23,500 ___ -_ - - _ __ _ __� -_ City Mgr Recruitment 11,500 HR Retirement Cashout - S. Smith 22,050 Planning Services Salaries - M. Morales (3,806) _- - -- I - _ Codes Salaries - C. Belles (51,268) Fuel 10% - - -- --- -__ - 125,778 _ _ _ --- - - ____ Police Salaries - Chief, 2 Officers, Crime Analysis (275,408) Police Jail Cost . '_. • 600,000 Fire Salaries - Chief I (39,622) - Engineering Salaries - M. Morales (2,947) City Hall Hall Salaries - M. Morales (2,103) Customer Services Salaries- K. Valenzuela (28,815) _ Transfers in -lieu of tax (79,000) Property Tax _ - - - -_ _ ? 100,000 461,000 Water/Wastewater in -lieu of tax _ i (181,500) 0 Sales Tax 246,000 i 246,000 Building Permit _ (100,000) - __ (100,000) Municipal Traffic Infraction Penalty - -_ Y (60,000) I - - (60,000) Electric Utility Tax __- - - - -_ 50,000 - -- 50,000__ Engineering Professional Svc Interfund __(50,000) (100,000) • Violent Crimes Task Force _ . -_- - - - (45,000) (85,000) Print Shop ( 35,000) (35,000) - (35,000) Other Revenue Adjustments , - _ (95,500) _ - _ (185,805) - . State Shared Revenue (20,450) (40,750) Customer Service - Interfund - (25,800) 15,250 HR Salaries - LEOFF I Pension 35,000 Police Pension - LEOFF I Medical Program (100,000) I - Total - General Fund $191,417 ` ($217,250) $165,695 Parks & Rec - . Fuel ($4,336) $0 . ` . $0 Property Tax - - -- = _ 0 - - --- 0- - -- 15,000 State Shared Revenue (400) . (700) Total Parks & Rec ($4,336) ($400) $14,300 Street/Traffic Eng: Fuel $41,406 0 • 0 Property Tax - _ - -__ , 0 0 35,000 Total Street $41,406 • $0 $35,000 • Gen Gov Changes Total $228,487 . ($217,650) $214,995 Amended Budget 03/31/11 57,745,915 . 57,086,960 57,086,960 III Revised Budget 57,974,401 56,869,310 . 57,301,955 • Revised Budget 05/23/11 . $57,974,401 $56,869,310 $57,301,955 erp 5/24/2011 2 :44 PM budgetChangesOther Funds 5- 24- 11.xls