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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 6.
For Meeting of: December 1, 2020
ITEM TITLE: Ordinance adopting the 2021 Budget for the City of Yakima
SUBMITTED BY: Bob Harrison, City Manager
Steve Groom, Director of Finance and Budget
SUMMARY EXPLANATION:
An Ordinance to adopt the final 2021 Budget for the City of Yakima is attached with support
information. The 2021 Budget appropriation is attached to the Ordinance as Schedule A.
The initial 2021 Budget was proposed by staff and presented at a series of public Study
Sessions on October 6, 8, 13 and 15. Budget Hearings were held on November 2 and 17. The
City is required by state statute to adopt a budget prior to the end of the preceding year.
ITEM BUDGETED: Yes
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
Pass Ordinance.
ATTACHMENTS:
Description Upload Date Type
D r e o 11/2 /202 r Me o
i C rdinance 10/22I2020 ordinance
rdinance oh dine 11/19/20 0 backup Material
L ina 2021 budget umma 11/20/20 x Kati um ma
2
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FINANCE
DATE: November 20, 2020
TO: City Council
FROM: Bob Harrison, City Manager
Steve Groom, Finance Director
RE: 2021 Proposed Budget
Staff respectfully submits the revised Preliminary 2021 Budget for adoption, following the public
hearings on Nov. 2' and 17'h. A budget ordinance, schedule of proposed expenditures by fund,
and a revised proposed budget document accompany this summary memo.
Budget Summary. The following table summarizes the proposed budget across all funds.
General Fund provides for$34,000 for additional reserves; Government Capital funds, Enterprise
Construction funds (primarily Water, Wastewater, Stormwater) and Internal Service funds budget
expenditures for current and previous year projects, some of which roll over prior year unspent
projects.
Estimated 2021 202't. Increase in E thhnatnt
2021.Bed. prorcted Proposed (Decrease tn) 2021 Ending
E9nd SaYanca Ramos E.xpendktutes Res.etvee &thrice
t;woof Fnn. $ 10,87a57E 5 t+9.60,332 $ e:9.„+313,147 $ 34,1°0 5 10+#f5,ol
Enka an.1 Re.rea14t+n 566,317 ;trn?s,;v'i') ;,701,nt11 812 60710
.+Ire‘•i&Tm;fk Opet*Cirm3 ISO ir7 6•3*3,175 r,393,�1t5'1 661 1.50,735
Genera)tam.eminent`*;ik+noel #1,+t7 W 5 `1 513,290.. hi f r',1, 35.6,53 t1,733,
Ottn (..,overorae000 Operntinrg run<1.s 3,s8L.211,3 1.c0.7,]95 16,506,955 (4;9591) 6.)k31,e72
5,,ovmoient(;apitit rand.., t 7,.90862t 151„73,321. 1'2.4123.,1!$ t3,510,10.8) 9,401,153
Enterprise Operating Firrta3.s 20•1N5,10t. 4707:170 rt,,`i'a. t.3 307 t55 2040504
Frterl+nsecspeat Fund i 3WAY07,30 11 S45,071 27,461,030 2„3'11,79E 3.1,170,t53..1.
Internal elan e Funds I,a4i,972 7,,11,19t. 5,255.11715 (UM.(0) 237.5,7-:13
Frarloy eI:mtht tievaf4'r: r;100,39€. iu,793,.1.. ie,433,26.1 ( 39,115) &.5+1,77.1
Rask Igan vgni n)(i. ',en•nz 2„'13 ,714 ;124,,q 5,..59.791 Fla 47 1:870,33r
tk0�Sea•s•ice&.Ageie y Fuitti....a. ,".;9i5.852 7,495r3413 7}94,;s33 — 2.953;832
Fota). 5 91.0t6,6g0 5 2i8900,175 5 299,$,73,279 5 (5443.87.1) 5 9321.51,82.5.
The budget reflects the policy priorities of the city at the time of budget preparation. As occurs
every year, circumstances change requiring course corrections. Grants, for example, are not
budgeted if approval has not been confirmed. Staff will bring 1 n Quarter, and subsequent quarter,
amendments for changes as they become known.
3
ORDINANCE NO. 2020-
AN ORDINANCE adopting a budget for the City of Yakima, Washington, for the year 2021;
and making appropriations for estimated expenditures.
WHEREAS, Article II, Section 9 of the City Charter requires the City Manager to have
prepared and submitted to the City Council a tentative budget for the fiscal year, required by
October 1 prior to the beginning of the City fiscal year (RCW 35.33.051, 35.33.055); and
WHEREAS, on or before the 1st day of October, 2020, a Preliminary Budget Summary
for the City of Yakima for the year 2021 was duly filed with the Director of Finance and City Clerk
of the City of Yakima and submitted to the Yakima City Council, all in accordance with applicable
laws; and
WHEREAS, notice was posted and published for public hearings held on November 2,
2020 and on November 17, 2020. The City Council held its formal public hearing on the budget
all in accordance with applicable laws; and
WHEREAS, subsequent to its formal public hearing, the City Council had the opportunity
to make adjustments and changes to the budget as the Council deemed necessary or proper and
determined the allowance in each item, department, classification and fund, all as set forth in the
final budget document attached hereto, all in accordance with applicable laws; now, therefore
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The budget for the City of Yakima, Washington, for the year 2021 is hereby
adopted in its final form and content as set forth in the budget document entitled "City of Yakima,
Annual Budget - 2021," which is attached hereto as Schedule A and incorporated by reference
herein. There is hereby appropriated for expenditure during the year 2021 the aggregate amounts
listed on the attached Schedule A for each separate fund of the City. Pursuant to Article II, Section
9 of the City Charter, the City Manager shall prepare and submit to the Council a tentative budget
for the fiscal year. Once the Council adopts the annual budget, the Council authorizes the City
Manager to adjust appropriations within individual funds at his/her discretion.
Section 2. The City Clerk is directed to transmit a certified copy of the budget hereby
adopted to the Division of Municipal Corporations in the Office of the State Auditor and to the
Association of Washington Cities.
Section 3. This ordinance is one required to be made by the laws of the State of
Washington, and shall be in full force and effect on January 1, 2021, upon its passage and
publication as provided by law.
PASSED BY THE CITY COUNCIL, signed and approved this 1st day of December, 2020.
Patricia Byers, Mayor
ATTEST:
Sonya Clear Tee, City Clerk
Publication Date:
Effective Date:
4
SUMMARY OF APPROPRIATIONS
City of Yakima
Annual Budget-2021
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2021 2021
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
001 General Fund $ 74,152,409 $ 65,969,591 26.77
003 General Fund-Criminal Justice 3,668,409 2,484,161 1.01/0
612 General Fund-Firemen's Relief&Pension 2,715,085 1,176,390 0.51/0
123 Economic Development 31,482
124 Community Development 6,089,576 3,975,395 1.6/
125 Community Relations 1,437,577 731,584 0.3%
131 Parks&Recreation 6,462,170 5,795,001 2.3%
141 Streets&Traffic 6,533,202 6,352,464 2.61/0
142 Arterial Street 9,433,462 9,168,008 3.77
144 Cemetery 489,350 327,523 0.1%
150 Emergency Services 1,563,922 1,531,876 0.6/
151 Public Safety Communications 5,716,455 4,805,795 1.91/0
152 Police Grants 1,634,115 433,459 0.2/
161 Downtown Yakima Impr District 247,288 184,750 0.1
162 Trolley 52,768 15,463
163 Front St Business Improvement Area 5,846 5,100
170 Tourist Promotion(Cony Ctr) 2,263,062 1,750,465 0.77
171 Capitol Theatre 541,967 437,212 0.2/
172 PFD Rev-Convention Center 1,949,442 1,165,162 0.5/
173 Tourist Promotion Area 580,613 507,440 0.2/
174 PFD Rev-Capitol Theatre 735,134 635,761 0.3%
272 PFD Debt Service 1,497,313 1,334,696 0.5/
281 Misc LTGO Bonds 3,678,888 3,666,950 1.5/
287 1996 LTGO Bonds 561,485
321 C.B.D.Capital Improvement 93,738 34,492
322 Capitol Theatre Construction 262,870 60,000
323 Yakima Revenue Development Area 3,703,069 2,915,687 1.2/
331 Parks&Recreation Capital 355,457 88,636
332 Fire Capital 524,397 80,000
333 Law&Justice Capital 1,332,661 377,527 0.2/
342 REET 1 4,672,063 2,088,446 0.8/
343 REET 2 3,335,522 2,275,739 0.91/0
344 Streets Capital 3,677,787 2,063,376 0.8/
370 Convention Center Cap Improvement 979,601 272,878 0.1
392 Cumulative Reserve-Capital Impr 143,313
City of Yakima/2021 Proposed Budget-5
5
2021 2021
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
421 Airport Operating 2,568,795 1,959,671 0.8%
422 Airport FAA 5,163,612 4,735,521 1.9%
441 Stormwater Operating 5,322,603 4,280,045 1.7%
442 Stormwater Capital 3,644,496 3,554,865 1.4%
462 Transit Operating 20,353,435 14,214,801 5.7%
464 Transit Capital 10,360,742 3,034,015 1.2%
471 Refuse 10,136,620 8,088,867 3.3%
472 Wastewater Capital-Facilities 4,931,845 507,880 0.2%
473 Wastewater Operating 30,287,372 25,525,743 10.3%
474 Water Operating 15,380,681 10,802,614 4.4%
475 Irrigation Operating 3,121,836 1,907,974 0.8%
476 Wastewater Capital-Construction 5,323,829 3,288,927 1.3%
477 Water Capital 7,299,268 5,018,183 2.0%
478 Wastewater Capital-Projects 5,340,844 851,945 0.3%
479 Irrigation Capital 19,878,394 6,472,594 2.6%
481 Utility Services 13,929 %
488 2008 Wastewater Bond 524,663 386,850 0.2%
491 2004 Irrigation Bond 268,943 272,550 0.1%
493 2003 Wastewater Bond 2,756,948 1,164,200 0.5%
512 Unemployment Comp 521,879 195,171 0.1%
513 Employee Health Benefit Reserve 18,329,574 13,941,681 5.6%
514 Workers'Compensation Reserve 2,392,027 2,229,310 0.9%
515 Risk Management Reserve 7,559,150 5,688,793 2.3%
516 Wellness/EAP 150,854 66,900 %
551 Equipment Rental 4,623,971 4,341,761 1.8%
555 Environmental 425,944 125,507 0.1%
560 Public Works Administration 1,619,559 1,376,932 0.6%
632 YakCorps 408,404 658,057 0.3%
710 Cemetery Trust 734,490 12,000 %
$ 340,566,205 $ 247,414,384
6-City of Yakima/2021 Proposed Budget
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8
INTRODUCTION
This revised Preliminary 2021 Budget,for City Council's final consideration,incorporates all the direction given by
City Council during the October 2020 Budget Study Sessions. This document presents a balanced General Fund that
maintains reserves. Hearings were scheduled November 2nd and 17th,with final adoption expected December 1st.
City Council has made budget decisions enabling Finance to begin finalizing all the ordinances,reports and
narratives that must all agree with each other in the final budget adoption. Council and staff have worked hard
throughout a challenging process,exploring creative options and alternatives,to maintain current service levels.
Who participated? Staff,whose input for each budget year is critical,participates year-round providing service
delivery and management within budget,as unforeseen surprises occur. Next year's budget is largely based on what
is known about this year's difficulties. City Council,who exercises governance year round and makes policy final
decisions. And citizens,who have the opportunity to speak at study sessions and also at the annual budget hearings.
Property Tax and Sales Tax are the largest sources of revenue for the General Fund. When property owners thrive,
property values increase;property tax is a significant funding source for city services. When businesses thrive,our
sales tax revenue grows. The City serves the people who,in turn,fund the services provided by city government.
Everyone participates in making Yakima a better place. Both Property Tax and Sales Tax appear to have recovered
from the initial COVID-related economic downturn.
Achievements. Following the public study session in October 2020,council finalized the proposed budget,achieving:
• Maintaining the City's General Fund reserves with a$34,190 increase for 2021.
• 5-year capital budgets,which were developed for all Capital Funds.
• Continued service delivery in all departments and divisions through the COVID emergency.
The budget process requires us to evaluate annually the city's priorities,between immediate services and
infrastructure,across many funds,being mindful of long-term fiscal sustainability.
Goals. The goals of the 2021 Budget are:
1. Achieve a balanced budget in every fund.
2. Assure appropriately-prioritized service delivery.
3. Achieve improvement in General Fund's fund balance.
4. Assure long-term sustainability across all funds.
Department directors and managers begin a continuous review of ongoing current year budget-to-actual expense
management,formulate year-end estimates and project proposed budget figures based on known circumstances that
pertain to each program under their management. The City relies on budgetary controls,with multiple levels of
review,in large part,as part of the overall systems of checks and balances to manage service delivery and monitor
that the underlying funding is being received as budgeted. Finance staff meet with managers quarterly and inform
both the public and city council through quarterly financial reports in regularly scheduled public meetings.
2021 Budget Challenges. 2021 Forecasts were all made while the COVID emergency was still having a profound
impact on the local economy and the city's delivery of services. Sales Tax forecast,while apparently having recovered
during 2020,still has some uncertainty in the forecast. Lodging Taxes are forecast to be impacted through the entirety
of the 2021 budget. Other revenues have similar,but lesser,impacts to the ability to forecast.
City of Yakima/2021 Proposed Budget-1
9
The statutory 1%cap on Property Tax does not keep pace with 1)inflationary effects on materials and services nor 2)
the personnel costs required by collective bargaining agreements(CBA's). This forces us every year to have
conversations with our community prioritizing general fund expenditures. An informed and engaged community is
critical to resident understanding of challenges,opportunities and the difficulties inherent in allocating very limited
revenue changes year over year.
The following chart summarizes how the preliminary 2021 projected budget currently forecasts city-wide beginning
and ending fund balances by fund groupings,showing the effect of proposed revenues and expenditures. In this
table,Capital Funds,Enterprise Construction Funds,and Internal Service Funds include expenditures of approved
expenditures and unspent balances carried forward from prior year.
2021 RESERVE BALANCE SUMMARY
Estimated 2021 2021 Increase in Estimated
2021 Beg. Projected Proposed (Decrease in) 2021 Ending
Fund Balance Revenues Expenditures Reserves Balance
General Fund $ 10,871,571 $ 69,664,332 $ 69,630,142 $ 34,190 $ 10,905,761
Parks and Recreation 666,337 5,795,833 5,795,001 832 667,169
Street&Traffic Operations 180,077 6,353,125 6,352,464 661 180,738
General Government Subtotal 11,717,985 81,813,290 81,777,607 35,683 11,753,668
Other Governmental Operating Funds 6,881,203 16,457,395 16,506,986 (49,591) 6,831,612
Government Capital Funds 12,908,621 15,605,321 19,424,789 (3,819,468) 9,089,153
Enterprise Operating Funds 20,098,101 67,087,170 66,779,715 307,455 20,405,556
Enterprise Capital Funds 30,097,360 31,845,671 27,463,930 4,381,741 34,479,101
Internal Service Funds 1,844,972 7,235,396 8,255,095 (1,019,699) 825,273
Employee Benefit Reserve 5,100,391 16,293,943 16,433,061 (139,118) 4,961,273
Risk Management Reserves 2,432,234 5,126,916 5,688,793 (561,877) 1,870,357
Debt Service&Agency Funds 2,935,832 7,495,303 7,495,303 — 2,935,832
Total $ 94,016,699 $ 248,960,405 $ 249,825,279 $ (864,874) $ 93,151,825
2-City of Yakima/2021 Proposed Budget
10
The following two charts compare the 2020 projected year-end estimate and preliminary proposed 2021 budget by
fund groupings. The first chart showing expenditures and the second chart showing revenues.
2020 VS.2021
EXPENDITURE BUDGET COMPARISON
2020 2021 2020 vs.2021
Year-End Proposed Budget
Estimate Expenditures %Change
General Fund $ 70,517,657 $ 69,630,142 (1.3)%
Parks 4,736,641 5,795,001 22.3%
Streets&Traffic 8,026,647 6,352,464 (20.9)%
General Government Total 83,280,945 81,777,607 (1.8)%
Utilities/Other Operating 84,783,472 91,541,796 8.0%
Capital Improvement 48,121,599 46,888,719 (2.6)%
Risk Management Reserves 4,606,568 5,688,793 23.5%
Employee Benefit Reserves 16,072,414 16,433,061 2.2%
Trust and Agency Funds 670,057 670,057 —%
Debt Service 14,801,394 6,825,246 (53.9)%
Total-Citywide Budget $ 252,336,449 $ 249,825,279 17.8%
2020 VS.2021
REVENUE BUDGET COMPARISON
2020 2021 2020 vs.2021
Year-End Proposed Budget
Estimate Revenues %Change
General Fund $ 70,631,706 $ 69,664,332 (1.4)%
Parks 4,736,641 5,795,833 22.4%
Streets&Traffic 8,027,578 6,353,125 (20.9)%
General Government Total 83,395,925 81,813,290 (1.9)%
Utilities/Other Operating 83,407,854 90,779,961 8.8%
Capital Improvement 41,266,730 47,450,992 15.0%
Risk Management Reserves 4,394,904 5,126,916 16.7%
Employee Benefit Reserves 16,430,628 16,293,943 (0.8)%
Trust and Agency Funds 676,457 670,057 (0.9)%
Debt Service 15,460,972 6,825,246 (55.9)%
Total-Citywide Budget $ 245,033,470 $ 248,960,405 1.6%
City of Yakima/2021 Proposed Budget-3
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12
SUMMARY OF APPROPRIATIONS
City of Yakima
Annual Budget-2021
Schedule A
SUMMARY OF APPROPRIATIONS BY FUND
2021 2021
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
001 General Fund $ 74,152,409 $ 65,969,591 26.4%
003 General Fund-Criminal Justice 3,668,409 2,484,161 1.0%
612 General Fund-Firemen's Relief&Pension 2,715,085 1,176,390 0.5%
123 Economic Development 31,482 —%
124 Community Development 6,089,576 3,975,395 1.6%
125 Community Relations 1,437,577 731,584 0.3%
131 Parks&Recreation 6,462,170 5,795,001 2.3%
141 Streets&Traffic 6,533,202 6,352,464 2.5%
142 Arterial Street 9,433,462 9,168,008 3.7%
144 Cemetery 489,350 327,523 0.1%
150 Emergency Services 1,563,922 1,531,876 0.6%
151 Public Safety Communications 5,716,455 4,805,795 1.9%
152 Police Grants 1,634,115 433,459 0.2%
161 Downtown Yakima Improvement District 247,288 184,750 0.1%
162 Trolley 52,768 15,463 —%
163 Front St Business Improvement Area 5,846 5,100 —%
170 Tourist Promotion(Cony Ctr) 2,263,062 1,750,465 0.7%
171 Capitol Theatre 541,967 437,212 0.2%
172 PFD Rev-Convention Center 1,949,442 1,165,162 0.5%
173 Tourist Promotion Area 580,613 507,440 0.2%
174 PFD Rev-Capitol Theatre 735,134 635,761 0.3%
272 PFD Debt Service 1,497,313 1,334,696 0.5%
281 Miscellaneous LTGO Bonds 3,678,888 3,666,950 1.5%
287 1996 LTGO Bonds 561,485 — —%
321 C.B.D.Capital Improvement 93,738 34,492 —%
322 Capitol Theatre Construction 262,870 60,000 —%
323 Yakima Revenue Development Area 3,703,069 2,915,687 1.2%
331 Parks&Recreation Capital 355,457 88,636 —%
332 Fire Capital 524,397 80,000 —%
333 Law&Justice Capital 1,332,661 377,527 0.2%
342 REET 1 4,672,063 2,088,446 0.8%
343 REET 2 3,335,522 2,275,739 0.9%
344 Streets Capital 3,677,787 2,063,376 0.8%
370 Convention Center Cap Improvement 979,601 272,878 0.1%
392 Cumulative Reserve-Capital Improvement 143,313 —%
City of Yakima/2021 Proposed Budget-5
13
2021 2021
Projected Budget Percent of
Fund/Description Resources Appropriation Budget
421 Airport Operating 2,568,795 1,959,671 0.8%
422 Airport FAA 5,163,612 4,735,521 1.9%
441 Stormwater Operating 5,322,603 4,280,045 1.7%
442 Stormwater Capital 3,644,496 3,554,865 1.4%
462 Transit Operating 20,353,435 14,214,801 5.7%
464 Transit Capital 10,360,742 3,034,015 1.2%
471 Refuse 10,136,620 8,088,867 3.2%
472 Wastewater Capital-Facilities 4,931,845 507,880 0.2%
473 Wastewater Operating 30,287,372 25,525,743 10.2%
474 Water Operating 15,380,681 10,802,614 4.3%
475 Irrigation Operating 3,121,836 1,907,974 0.8%
476 Wastewater Capital-Construction 5,323,829 3,288,927 1.3%
477 Water Capital 7,299,268 5,018,183 2.0%
478 Wastewater Capital-Projects 5,340,844 851,945 0.3%
479 Irrigation Capital 19,878,394 6,472,594 2.6%
488 2008 Wastewater Bond 524,663 386,850 0.2%
491 2004 Irrigation Bond 268,943 272,550 0.1%
493 2003 Wastewater Bond 2,756,948 1,164,200 0.5%
512 Unemployment Comp 521,879 195,171 0.1%
513 Employee Health Benefit Reserve 18,329,574 13,941,681 5.6%
514 Workers'Compensation Reserve 2,392,027 2,229,310 0.9%
515 Risk Management Reserve 7,559,150 5,688,793 2.3%
516 Wellness/EAP 150,854 66,900 —%
551 Equipment Rental 4,623,971 4,341,761 1.7%
555 Environmental 425,944 125,507 0.1%
560 Public Works Administration 1,619,559 1,376,932 0.6%
581 Utility Services 2,424,824 2,410,894 1.0%
632 YakCorps 408,404 658,057 0.3%
710 Cemetery Trust 734,490 12,000 —%
$ 342,977,100 $ 249,825,278
6-City of Yakima/2021 Proposed Budget
14
POLICY ISSUES
Four study sessions were held for City Council to review,and citizens to provide public input,on the policy issues
recommended by city management. These sessions were on October 6th,8th,13th and 15t.
For the 2021 budget year,a Capital Budget document was created to forecast for 2021 through 2025 all Capital Funds,
providing a means through which the City Council can take a comprehensive planned and programmed approach to
utilizing the City's financial resources in the most responsive and efficient manner to meet service and facility needs.
This process helped encourage long-range decision-making,assure the continuity of Council goals and objectives and
identify the impacts in future years of decisions made currently. This document is now the foundation for all capital
project policy issues,consequently,information regarding planned expenditures in those funds can now be found
there.
The following chart summarizes the policy issues that were prioritized for City Council consideration in 2021:
POLICY ISSUE SUMMARY
Expenditure
City-Wide Fund Revenue Results
Perpetual Vehicle Replacement Police&Fire General $ 1,920,000 Referred to staff for research,
revisit 2021 Q1
Long-Term Millsite Development Funding General 1,000,000 Funding revised
Solid Waste Collection Rate Increase Refuse 511,000 Rate approved
Lodging Tax Advisory Committee(LTAC) Tourism 1,310,470 Council referred allocation
Promotion back to LTAC
Council decisions regarding these items are detailed below:
Perpetual Vehicle Replacement-Police&Fire
Council directed staff to explore options further,returning by end of Q1 2021 with options on fleet size,repair and
maintenance,capture of operational savings and whether debt can be a tool to migrate to pay-as-we-go.
Long-term Millsite Development Funding
Funding revised,$8.7 million Department of Ecology grant in 2020 will roll forward,interfund and local funding will
be used for LIFT match.
Solid Waste Collection Rate Increase
Council adopted the proposed Solid Waste rate increase by ordinance on November 17a'.
LTAC
On October 13t1i,Council requested the Lodging Tax Advisory Committee to reconsider their allocation of August
27h. The LTAC met on October 22nd and revised the allocation. City council reviewed and ratified the new allocation
and on November 17s'and that re-allocation is now included in the 2021 Budget.
City of Yakima/2021 Proposed Budget-7
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PRELIMINARY ADOPTED B UDGET BY FUNCTIONAL GROUPING
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PRELIMINARY ADOPTED BUDGET
BY FUNCTIONAL GROUPING
All figures in the following pages, as in most of the preceding pages'tables and
graphs, are directly imported from the City's automated accounting system.
Department directors and managers take part in continuous review of 2020
(current-year) budget-to-actual expense management, 2020 year-end estimates and
2021 proposed budget figures.
The City relies on budgetary controls, with multiple levels of review, in large part
as part of the overall systems of checks and balances to manage service delivery
and monitor that the underlying funding is being received as budgeted.
City of Yakima/2021 Proposed Budget-9
17
2019 2020 2020 2021 2021
Actual Amended Year-End Proposed vs 2020
Expenditures Expenditures Budget Estimate Expenditures Est
General Government
City Management $ 518,189 $ 3,960,136 $ 3,071,536 $ 1,179,419 (61.6)%
Indigent Defense 1,053,270 1,050,000 1,050,000 1,050,000 -%
City Council 243,791 275,790 248,702 284,786 14.5%
Clean City Program 10,616 385,288 385,288 349,609 (9.3)%
City Clerk/Records 686,117 779,047 770,697 791,632 2.7%
Human Resources 728,003 770,739 768,012 803,769 4.7%
Legal 1,741,756 1,980,706 1,933,494 2,057,127 6.4%
Municipal Court 1,632,967 1,783,999 1,783,999 1,763,503 (1.1)%
Planning 705,020 856,262 807,633 796,695 (1.4)%
Code Administration 1,915,413 1,986,531 1,896,260 1,911,326 0.8%
City Hall Facility 562,556 604,700 431,273 455,460 5.6%
Economic Development 278,663 252,548 179,267 342,145 90.9%
Police 29,185,215 31,079,407 29,316,579 29,290,066 (0.1)%
Fire 15,085,424 15,482,039 15,624,059 15,658,328 0.2%
Information Technology 3,413,777 4,166,089 4,070,456 4,219,064 3.7%
Intergovernmental 146,617 162,689 170,072 170,288 0.1%
Transfers 2,399,617 1,879,760 1,879,760 2,212,053 17.7%
Financial Services 1,533,300 1,776,304 2,508,533 2,669,055 6A%
State Examiner 127,072 130,000 n/a
Police Pension 773,819 867,197 867,197 872,197 0.6%
Firemen's Relief&Pension 1,152,205 1,176,041 1,155,383 1,176,390 1.8%
Parking 146,411 280,187 272,611 174,601 (36.0)%
Purchasing 688,158 686,784 525,693 447,309 (14.9)%
Engineering 675,522 801,153 801,153 955,317 19.2%
Total General Fund 65,403,498 73,173,396 70,517,657 69,630,139 (1.3)%
Parks&Recreation 4,948,970 5,592,567 4,736,641 5,795,001 22.3%
Street&Traffic Operations 5,636,166 8,694,368 8,026,647 6,352,464 (20.9)%
Total General Government Funds $ 75,988,634 $ 87,460,331 $ 83,280,945 $ 81,777,604 (1.8)%
10-City of Yakima/2021 Proposed Budget
18
2021 Estimated Increase
2021 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
General Fund $ 69,664,332 $ 10,871,571 $ 10,905,760 $ 34,189
Parks&Recreation 5,795,833 666,337 667,169 832
Street&Traffic Operations 6,353,125 180,077 180,737 660
Total General Government Funds $ 81,813,290 $ 11,717,985 $ 11,753,666 $ 35,681
City of Yakima/2021 Proposed Budget-11
19
2019 2020 2020 2021 2021
Actual Amended Year-End Proposed vs 2020
Expenditures Expenditures Budget Estimate Expenditures Est
Other Governmental Operating Funds
Economic Development $ 129,730 $ 124,439 $ 126,902 $ - (100.0)%
Community Development 2,138,389 4,940,452 2,430,485 3,975,395 63.6%
Community Relations 588,831 749,344 780,380 731,584 (6.3)%
Cemetery 302,909 327,632 325,367 327,523 0.7%
Emergency Services 1,344,475 1,512,458 1,605,914 1,531,876 (4.6)%
Public Safety Communications 4,035,550 4,556,705 4,567,669 4,805,795 5.2%
Police Grants 380,805 890,780 877,153 433,459 (50.6)%
Downtown Improvement District 171,696 194,744 182,500 184,750 1.2%
Trolley(Yakima Interurban Lines) 36,512 9,400 15,573 15,463 (0.7)%
Front St Business Improvement Area 2,820 5,100 5,100 5,100 -%
Tourist Promotion(Cony Or) 1,677,649 1,698,164 1,069,045 1,750,465 63.7%
Capitol Theatre 471,867 500,496 437,223 437,212 -%
pm Revenue-Convention Center 954,926 871,000 1,042,508 1,165,162 11.8%
Tourist Promotion Area 607,833 660,000 361,995 507,440 40.2%
PFD Revenue-Capitol Theatre 708,819 738,385 998,435 635,761 (36.3)%
Total Other Governmental Operating Funds $ 13,552,811 $ 17,779,099 $ 14,826,249 $ 16,506,985 11.3%
Government Capital Funds
Arterial Street $ 6,547,686 $ 6,159,978 $ 2,292,983 $ 9,168,008 299.8%
C.B.D.Capital Improvement - 10,000 10,000 34,492 244.9%
Capitol Theatre Construction 8,070 60,000 61,247 60,000 (2.0)%
Yakima Rev Development Area 1,663,459 1,372,140 12,293,161 2,915,687 (76.3)%
Parks&Recreation Capital 3,752,945 1,324,570 1,213,229 88,636 (92.7)%
Fire Capital 77,498 271,500 285,664 80,000 (72.0)%
Law&Justice Capital 400,016 558,799 568,600 377,527 (33.6)%
Public Works Trust Construction 1,256,519 1,243,936 1,245,947 2,088,446 67.6%
REET 2 Capital Construction 775,320 855,195 860,470 2,275,739 164.5%
Street Capital Fund 464,012 1,615,521 562,797 2,063,376 266.6%
Convention Center Capital Improvement 1,102,646 13,036,450 12,874,910 272,878 (97.9)%
Cumulative Reserve for Capital Improvement 30,080 414,000 417,960 - (100.0)%
Total Government Capital Funds $ 16,078,251 $ 26,952,089 $ 32,686,968 $ 19,424,789 (40.6)%
12-City of Yakima/2021 Proposed Budget
20
2021 Estimated Increase
2021 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
Other Governmental Operating Funds
Economic Development $ - $ 31,482 $ 31,482 $ -
Community Development 3,902,597 2,186,979 2,114,181 (72,798)
Community Relations 704,953 732,624 705,994 (26,630)
Cemetery 339,500 149,850 161,826 11,976
Emergency Services 1,544,634 19,288 32,046 12,758
Public Safety Communications 4,801,822 914,633 910,660 (3,973)
Police Grants 430,000 1,204,115 1,200,656 (3,459)
Downtown Improvement District 185,750 61,538 62,538 1,000
Trolley(Yakima Interurban Lines) 11,275 41,493 37,305 (4,188)
Front St Business Improvement Area 3,700 2,146 746 (1,400)
Tourist Promotion(Cony Ctr) 1,906,525 356,537 512,597 156,060
Capitol Theatre 413,538 128,429 104,755 (23,674)
PFD Revenue-Convention Center 979,000 970,442 784,280 (186,162)
Tourist Promotion Area 500,350 80,263 73,173 (7,090)
PH)Revenue-Capitol Theatre 733,750 1,384 99,372 97,988
Total Other Governmental Operating Funds $ 16,457,394 $ 6,881,203 $ 6,831,611 $ (49,592)
Government Capital Funds
Arterial Street $ 7,246,189 $ 2,187,273 $ 265,454 $ (1,921,819)
C.B.D.Capital Improvement 21,250 72,488 59,246 (13,242)
Capitol Theatre Construction 60,000 202,870 202,870 -
Yaldma Rev Development Area 2,500,000 1,203,069 787,382 (415,687)
Parks&Recreation Capital 31,005 324,452 266,822 (57,630)
Fire Capital 153,000 371,397 444,397 73,000
Law&Justice Capital 573,275 759,386 955,135 195,749
Public Works Trust Construction 1,516,448 3,155,616 2583,618 (571,998)
REET 2 Capital Construction 1,432,000 1,903,522 1,059,783 (843,739)
Street Capital Fund 1,806,500 1,871,287 1,614,411 (256,876)
Convention Center Capital Improvement 265,654 713,947 706,722 (7,225)
Cumulative Reserve for Capital Improvement - 143,313 143,313 -
Total Government Capital Funds $ 15,605,321 $ 12,908,620 $ 9,089,153 $ (3,819,467)
City of Yakima/2021 Proposed Budget-13
21
2019 2020 2020 2021 2021
Actual Amended Year-End Proposed vs 2020
Expenditures Expenditures Budget Estimate Expenditures Est
Enterprise Operating Funds
Airport Operating Fund $ 1,317,251 $ 2,904,929 $ 1,721,959 $ 1,959,671 13.8%
Stormwater Operating 3,681,026 4,060,732 3,948,311 4,280,04.5 8.4%
Transit 8,449,364 16,085,220 9,752,187 14,214,801 45.8%
Refuse 7,376,891 8,197,705 7,901,355 8,088,867 2.4%
Wastewater Operating 23,197,476 24,523,388 25,041,656 25,525,743 1.9%
Water Operating 9,961,758 10,985,216 10,115,211 10,802,614 6.8%
Irrigation Operating 1,813,982 1,928,678 1,864,832 1,907,974 2.3%
Total Enterprise Operating Funds $ 55,797,748 $ 68,685,868 $ 60,345,511 $ 66,779,715 10.7%
Enterprise Capital Funds
Airport FAA $ 3,385,969 $ 3,490,000 $ 2,274,177 $ 4,735,521 108.2%
Sto,aiwater Capital 2,382,288 3,650,000 3,036,212 3,554,865 17.1%
Transit Capital Reserve 646,480 936,461 141,918 3,034,015 2,037.9%
Wastewater Facilities Capital Reserve 99,132 2,750,000 1,102,300 507,880 (53.9)%
Wastewater Construction 1,810,888 5,210,000 4,456,527 3,288,927 (26.2)%
Water Capital 1,439,136 3,963,000 604,375 5,018,183 730.3%
Wastewater Capital 1,552,954 3,600,000 2,225,000 851,945 (61.7)%
Irrigation Capital 916,992 1,668,760 1,594,120 6,472,594 306.0%
Total Enterprise Capital Funds $ 12,233,839 $ 25,268,221 $ 15,434,629 $ 27,463,930 77.9%
Internal Service Funds
Equipment Rental $ 5,417,696 $ 6,281,396 $ 5,195,249 $ 4,341,761 (16.4)%
Environmental Fund 266,445 574,803 576,060 125,507 (78.2)%
Public Works Administration 1,154,038 1,592,359 1,641,121 1,376,932 (16.1)%
Utility Services 1,634,508 1,961,722 2,199,280 2,410,894 9.6%
Total Internal Service Funds $ 8,472,687 $ 10,410,280 $ 9,611,710 $ 8,255,094 (14.1)%
Employee Benefit Reserves
Unemployment Compensation $ 162,578 $ 191,528 $ 191,152 $ 195,171 2.1%
Employees Health Benefit 12,206,309 13,735,745 13,638,650 13,941,681 2.2%
Workers'Compensation 1,711,163 2,244,302 2,171,389 2,229,310 2.7%
Wellness/EAP Fund 57,195 71,223 71,223 66,900 (6.1)%
Total Employee Benefit Reserves $ 14,137,245 $ 16,242,798 $ 16,072,414 $ 16,433,062 2.2%
Risk Management Reserve
Risk Management $ 3,997,298 $ 5,047,422 $ 4,606,568 $ 5,688,793 23.5%
Total Risk Management Reserve $ 3,997,298 $ 5,047,422 $ 4,606,568 $ 5,688,793 23.5%
14-City of Yakima/2021 Proposed Budget
22
2021 Estimated Increase
2021 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
Enterprise Operating Funds
Airport Operating Fund $ 2,042,608 $ 526,187 $ 609,123 $ 82,936
Stormwater Operating 4,005,815 1,316,787 1,042,558 (274,229)
Transit 15,358,743 4,994,692 6,138,634 1,143,942
Refuse 8,239,134 1,897,486 2,047,752 150,266
Wastewater Operating 23,957,369 6,330,003 4,761,629 (1,568,374)
Water Operating 11,495,000 3,885,681 4,578,068 692,387
Irrigation Operating 1,988,500 1,133,336 1,213,862 80,526
Utility Services - 13,929 13,929 -
Total Enterprise Operating Funds $ 67,087,169 $ 20,098,101 $ 20,405,555 $ 307,454
Enterprise Capital Funds
Airport FAA $ 4,735,521 $ 428,091 $ 428,091 $ -
Stormwater Capital 1,218,000 2,426,496 89,631 (2,336,865)
Transit Capital Reserve 3,357,650 7,003,092 7,326,728 323,636
Wastewater Facilities Capital Reserve 1,000,000 3,931,845 4,423,965 492,120
Wastewater Construction 1,500,000 3,823,829 2,034,902 (1,788,927)
Water Capital 2,585,000 4,714,268 2,281,085 (2,433,183)
Wastewater Capital 2,400,000 2,940,844 4,488,899 1,548,055
Irrigation Capital 15,049,500 4,828,894 13,405,800 8,576,906
Total Enterprise Capital Funds $ 31,845,671 $ 30,097,359 $ 34,479,101 $ 4,381,742
Internal Service Funds
Equipment Rental $ 3,415,092 $ 1,208,879 $ 282,210 $ (926,669)
Environmental Fund 45,000 380,944 300,436 (80,508)
Public Works Administration 1,364,410 255,149 242,627 (12,522)
Total Internal Service Funds $ 4,824,502 $ 1,844,972 $ 825,273 $ (1,019,699)
Employee Benefit Reserves
Unemployment Compensation $ 230,107 $ 291,772 $ 326,709 $ 34,937
Employees Health Benefit 14,002,167 4,327,406 4,387,893 60,487
Workers'Compensation 1,986,669 405,359 162,718 (242,641)
Wellness/EAP Fund 75,000 75,854 83,954 8,100
Total Employee Benefit Reserves $ 16,293,943 $ 5,100,391 $ 4,961,274 $ (139,117)
Risk Management Reserve
Risk Management $ 5,126,916 $ 2,432,234 $ 1,870,357 $ (561,877)
Total Risk Management Reserve $ 5,126,916 $ 2,432,234 $ 1,870,357 $ (561,877)
City of Yakima/2021 Proposed Budget-15
23
2019 2020 2020 2021 2021
Actual Amended Year-End Proposed vs 2020
Expenditures Expenditures Budget Estimate Expenditures Est
Debt Service
Public Facility District
PFD Debt Service $ 1,030,925 $ 8,482,570 $ 8,863,255 $ 1,334,696 (84.9)%
General Obligation
Miscellaneous LTGO Bonds 3,535,614 4,220,634 4,211,019 3,666,950 (12.9)%
1996 LTGO Bonds 349,070 485,973 n/a
Utility Bonds
2008 Water Bond $ — $ — $ — $ — n/a
2008 Wastewater Bond 394,219 412,738 257,460 386,850 50.3%
2004 Irrigation Bond 265,103 318,760 300,460 272,550 (9.3)%
2003 Wastewater Bond 1,127,833 1,169,200 1,169,200 1,164,200 (0.4)%
Total Debt Service $ 6,702,764 $ 15,089,875 $ 14,801,394 $ 6,825,246 (53.9)%
Trust and Agency Funds
YakCorps Agency Fund — 658,057 658,057 658,057 —%
Cemetery Trust 12,000 12,000 12,000 12,000 —%
Total Trust and Agency Funds $ 12,000 $ 670,057 $ 670,057 $ 670,057 —%
Total City Budget $ 206,973,272 $ 273,766,042 $ 252,336,448 $ 249,825,279 (1.0)%
16-City of Yakima/2021 Proposed Budget
24
2021 Estimated Increase
2021 Beginning Ending (Decrease)
Projected Fund Fund In Fund
Revenues Revenue Balance Balance Balance
Debt Service
Public Facility District
PFD Debt Service $ 1,334,696 $ 162,617 $ 162,617 $ —
General Obligation
Miscellaneous LTGO Bonds 3,666,950 11,939 11,939 —
1996 LTGO Bonds — 561,485 561,485 —
Utility Bonds
2008 Water Bond
2008 Wastewater Bond 386,850 137,813 137,813 —
2004 Irrigation Bond 272,550 (3,607) (3,607) —
2003 Wastewater Bond 1,164,200 1,592,748 1,592,748 —
Total Debt Service $ 6,825,246 $ 2,462,995 $ 2,462,995 $ —
Trust and Agency Funds
YalcCorps Agency Fund $ 658,057 $ (249,653) $ (249,653) $ —
Cemetery Trust 12,000 722,490 722,490 —
Total Trust and Agency Funds $ 670,057 $ 472,837 $ 472,837 $ —
Total City Budget $ 248,960,405 $ 94,016,698 $ 93,151,824 $ (864,874)
City of Yakima/2021 Proposed Budget-17
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