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12/04/2012 15 2013 Budget BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 1 For Meeting of: December 4, 2012 ITEM TITLE: Ordinance Adopting a Budget for the City of Yakima, Washington for 2013 SUBMITTED BY: City Manager and the Finance Division CONTACT Tony O'Rourke, City Manager PERSON/TELEPHONE: Cindy Epperson, Director of Finance and Budget 576 -6771 SUMMARY EXPLANATION: The attached Ordinance adopting the 2013 Budget for the City of Yakima incorporates all of the final adjustments. The budget is balanced within existing resources for all funds. The Preliminary Budget Summary was published for Council and public review on November 2, and a public hearing on the budget was held on November 20. Each year, City management continues to review the data included in the Preliminary Budget, and makes updates for final budget adoption. A memorandum detailing the changes is attached. After incorporating the changes, these are the highlights of the proposed final 2013 budget: (a) The Total 2013 City Budget is set at $205,716,635 which is: • 3.0% less than the amended 2012 Budget of $211,903,669, but 16% more than the 2012 year -end estimate of $177,391,226. Note: The 2012 estimate is significantly less than the amended budget, primarily because of the timing of capital projects -- unfinished projects are rebudgeted into 2013. • Approximately $50,000 less than the Preliminary Budget. (b) The 2013 General Government (Tax - Supported) Budget is $62,105,801 which is: • An increase of 2.2% or $1,365,410 from the 2012 amended budget of $60,740,391, (similar to the change from the 2012 year -end estimate). • Approximately $190,000 more than the 2013 Preliminary Budget, to be supported by increasing revenue trends in utility and sales taxes. • Incorporates the elimination of fire inspection fees as approved by Council at their November 6, 2012 meeting. This leaves the General Government funds projected to use approximately $175,000 of beginning fund balance. 411 • Adds one Police Officer to represent the City on the multi- agency Violent Offenders Task Force. • Includes fee increases for Engineering and Parks and Recreation, scheduled for Council adoption at their December 11, 2012 meeting. The final 2013 budget is presented in Table I, which is a summary by functional grouping (i.e. general government, operating, capital, etc.) and Exhibit I, which is a more detailed listing including a three year comparison of expenditures, and 2013 fund balance and revenues for each fund. As 2013 unfolds, City Management will continue to monitor economic conditions, and take appropriate action if warranted. Resolution Ordinance X Other Schedule A (specify) Contract: Mail to: Contract Term: Amount: Expiration Date: Insurance Required? No Funding Resources in all City Funds Phone: Source: APPROVED FOR SUBMITTAL: , City Manager STAFF RECOMMENDATION: • Pass Ordinance BOARD /COMMISSION RECOMMENDATION: ATTACHMENTS: Click to download ❑ Other Budgeted Items Memo ❑ Updated 2013 Proposed Budget ❑ Schedule A - 2013 Annual Budget ❑ Expenditure Budget Comparison ❑ 2013 Budget by Functioning Group • Updated 2013 Proposed Budget (as of 12 -4 -12) Since the budget was presented in mid October, we have continued to evaluate what was included the revenue and expenditure projections for 2013. Following is a list of changes currently incorporated in the 2013 final budget. General Government Revenues Recent revenue trends are demonstrating an increase in utility taxes and sales tax. Utility taxes could see an additional $135,000 and sales tax an additional $25,000 in 2013 assuming current trends continue. An increase in utility tax also generates a $25,000 increase in the transfer to the Parks and Recreation fund, (as well as a matching increase in the General Fund transfer account). In response to Council action at the November 6, 2012 meeting, the new fire inspection fee was removed from the budget, which was conservatively estimated at $165,000. These changes net to a total increase in revenue of $20,000. Expenditures Payroll: The preliminary budget was developed assuming negotiated wage and benefit • concessions amounting to about $304,000. Negotiations are currently in process, however at this point in time it does not appear that there are concessions forthcoming in time to be implemented in 2013. So, for 2013, the benefits were reinstated into the budget, and four (4) additional vacant positions were removed. The following is a list of these positions, and explanations of the impact on operations: • Municipal Court Clerk —Delay filling for 6 months. Fiscal Impact $32,500. The 2013 budget includes the reinstatement of the Municipal Court Cashier, which should free up 4 hours of "clerk" time daily. Since this ,position has been vacant for a few months in 2012, the Court is willing to determine the effects of the new cashier on operations " before filling this vacancy. • Corrections Administrative Specialist, Police Department. Fiscal Impact $73,700. The impact of this loss will result in these duties being shifted to several other members of the Department. They include: the three Corrections Sergeants, the Home Detention Specialist and the Chief of Police's administrative assistant. The Police Department will be able to continue in this manner provided the Jail operations do not expand or become more complicated. If this occurs we will have to take a serious look at re- funding the corrections administrative position in order to ensure continuity in completing the complex duties associated with the jail. • Computer Client Services Technician, Information Technology (IT). Fiscal Impact $80,000. IT has already delayed filling of a position until mid -year 2013 in the preliminary budget. This is an additional position that helps to support all of the PCs /mobile computers. Elimination of this position could lengthen the response time for computer support, depending on the timing of service requests. Page 1 of 3 • Street Maintenance Specialist. Fiscal Impact $61,200. The elimination of the 1 FTE II/ Street Maintenance vacancy for the 2013 Budget reduces the number of this work group from a high of 25 in 2009 to a total"of>20. The other choice was the elimination of a Signs and Lines Specialist vacancy which would have reduced the total number of employees in that work group to.2 from a high of 5 two years ago. The choice was obvious. The impact to services will be the continued deterioration of the City's ability to provide adequate, if not robust, response to street maintenance and winter weather services for our 900 lane miles of residential streets and arterials. An additional Police Officer to participate in the multi- agency Violent Offenders Task Force was added to start in October, 2013. The additional cost in the 2013 budget is about $20,000, with the annualized impact estimated to be $97,500. Minor corrections and payroll updates have also been incorporated. Non - Payroll: The only change in this category is the $25,000 increase in the transfer section of General Fund for the increased estimate of utility taxes, as described in the revenue discussion above. All of these changes netted to an increase of $190,348 in expenditures, and an increase of $20,000 in revenues, which subtracted $173,141 from the ending 2013 fund balance. This reduction is roughly equal to the fire inspection program expense. Per Council direction at the November 6, 2012 meeting, reserves were authorized to be used to fund this program, pending further review. Other Budget Adjustments Other budget adjustments include: • The reinstatement of benefits also affected payroll amounts in all operating funds by a total of about $400,000. Wastewater and Transit represent $124,000 and $72,000 respectively, which is about half of the total. Projected ending balances in the operating funds remain within minimum levels. • Water had budgeted a proposed rate increase. After further review, it was determined that the rate increase could be postponed primarily because the proposed plan included an aggressive timeline for capital improvements and related new debt service. Water operating revenues are being reduced by about $285,000. Capital projects and related state loans were also reduced by about $2 million each over 2012 and 2013. The Water plan will come back for Council review after year end. • - The Public Facilities District Board reduced its authorized transfer to the Convention Center operating fund by $11,000, which caused a corresponding reduction in expenditures. • The actual purchase of the Fire apparatus was erroneously left out of the 2013 capital budget, even though the estimated debt service payments were properly included. This added $375,000 to both expenditure and revenue from debt proceeds in the Fire Capital Fund. • The Irrigation Debt Service had an overstatement of $320,000 in revenue and expenditures in 2012 and revenues only in 2013 so that the 2013 ending balance was overstated in the preliminary budget by $320,000. • Page 2 of 3 • The Equipment Rental and Replacement (ERR) Fund did not incorporate the final list of Police replacement vehicles, causing a reduction of $90,000 in the ERR capital budget. Also, Code Administration is seeking to replace a light truck, so that $20,000 is being added to the ERR capital budget, netting to a reduction of $70,000 in expenditures. • The Risk Management Fund was increased in Tight of recent litigation, to be funded by ----additional operating fund contributions in 2012. - • The Business District capital fund expenditure budget was increased by $30,000 for a retail study and $50,000 for a downtown master plan, the end result of the November 15, 2012 study session. In total, expenditures in non - general government funds were decreased by $700,000 and revenues decreased by $987,000 in 2012. Expenditures were decreased by a net of $240,700 and revenues were decreased by $2,238,600 in 2013 from the preliminary budget. Summary When added to the changes in General Government funds, total expenditures decreased by a net of ($50,350), and total revenues decreased by ($2,218,600), so that the total citywide expenditures are $205,716,635, and total citywide revenues are $198,002,295. Even though some funds are budgeted to use reserves (primarily in the capital funds), all fund balances remain within minimum guidelines. The citywide summary tables of the total City 2012 and 2013 have been updated and are attached for reference. • • Page 3 of 3 • • ORDINANCE NO. 2012 - AN ORDINANCE adopting a budget for. the City of Yakima, Washington, for the year 2013; and making appropriations for estimated expenditures. WHEREAS, on or before the 2nd day of November, 2012, a Preliminary Budget Summary for the City of Yakima for the year 2013 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, subsequent to November 2, 2012, the City Council held hearings on the budget and on parts thereof, and on November 20, 2012, 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 made 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 2013. is hereby adopted in its final form and content as set forth in the budget document entitled "City of Yakima, Annual Budget - 2013," which is attached hereto as Schedule A and incorporated by reference herein. There is hereby appropriated for expenditure during the year 2013 the aggregate amounts listed on the attached. Schedule A for each separate fund of the City, all in accordance with Title 3 of the City of Yakima Municipal Code. Pursuant to Article II, Section 9 of the City Charter, the City Manager shall administer the expenditure of all funds appropriated herein, and the City Manager is authorized to take all necessary and prudent actions to implement the City Council's expenditure directives and budget appropriations. 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, 2013, upon its passage and publication as provided by law. PASSED BY THE CITY COUNCIL, signed and approved this day of December, 2012. • Micah Cawley, Mayor ATTEST - City Clerk Publication Date: Effective Date: CityofYakirn a Pagelof2 A nnualBudget 2013 0 Schedule A Sum m ary ofAppropriationsby Fund 2013 2013 , Estimated Budget Funds %- Fund Description _ Resources Appropriations of Budget - 000 General Fund $60,920,825 $52,613,085 25.6% 123 Economic Development 458,699 232,332 0.1% 124 Community Development 2,054,609 1,437,393 0.7% 125 Community Relations 1,366,966 922,855 0.4% 127 Community Services 0 0 0.0% 131 Parks & Recreation 4,447,000 4,082,425 2.0% 140 Growth Management 0 0 0.0% 141 Street & Traffic Operations 6,509,096 5,410,291 2.6% 142 Arterial Street 9,195,993 8,935,977 4.3% 143 Transportation Improvement 0 0 0.0% 144 Cemetery 284,466 267,327 0.1% 150 Emergency Services 1,288,166 1,189,923 0.6% 151 Public Safety Communications 3,631,945 3,505,154 1.7% 152 Police Grants 1,048,397 644,878 0.3% 161 Parking.& Business Improvement Area 292,352 180,474 0.1% - 162 Trolley (Yakima Interurban Lines) 10,548 3,938 0.0% 163 Front Street Business Improvement Area 7,694 5,000 0.0% 170 Tourist Promotion 1,825,302 1,460,299 0.7% • 171 Capitol Theatre 464,847 348,300 0.2% 172 Public Facilities District Revenue Convention Center 876,599 684,000 0.3% 173 Tourist Promotion Area 735,722 667,000 0.3% 174 Public Facilities District Revenue - Capitol Theatre 568,113 517,000 0.3% 195 Contingency 0 0 0.0% 198 FRS /Capitol Threatre Reserve 242,922 71,927 0.0% 199 Recovery Grants Program 0 0 0.0% 221 L.I.D. Guaranty 80,189 0 0.0% 271 Housing LTGO Note Redemption 0 0 0.0% 272 2002 PFD Convention Center G. 0 Debt 1,189,498 1,017,000 0.5% 273 2002 PFD Convention Center Revenue Bond 0 0 0.0% 281 1985 G.O Div/Dam Redemption 1,301,727 1,290,844 0.6% 282 1998 LTGO Street Bond 0 0 0.0% 283 1994 G. 0 LTD Levy Redemption 616,366 515,625 0.3% 284 1995 G. O. Street, Parks & Fire 482,638 294,600 0.1% 285 1997 G. O. Line of Credit 0 0 0.0% 287 1996 G. O. LTD Levy Redemption 493,620 428,315 0.2% 289 LID Debt Service Control Fund 310,350 285,000 0.1% 321 CBD Capital Improvement 336,203 171,000 0.1% 322 Capitol Theatre Construction 618 0 0.0% 323 Yakima Revenue Development Area 3,652,353 2,509,240 1.2% 331 Parks & Recreation Capital 73,274 25,000 0.0% 332 Fire Capital • 1,022,783 569,896 0.3% 333 Law and Justice Capital 634,010 532,636 0.3% 4io • 342 Public Works Trust Construction 1,249,157 845,282 0.4% 343 REET 2 Capital Fund 905,153 506,822 0.2% 345 LID Construction Control Fund 0 0 0.0% ecp / are 11/ 26/ 2012 553 PM CilyofYakima Page2of2 A nnualBudget-2013 Schedule A Sum m axy ofAppzopriationsby Fund 2013 2013 Estimated Budget Funds Fund - Description Resources Appropriations of Budget 364 Transit Capital Reserve 1,696,129 545,500 0.3% 370 Convention Center Capital Improvement 735,657 295,000 _ 0.1% 392 Cum. Reserve for Capital Improvement 13,169,320 12,409,500 6.0% 441 Storm Water Operating 2,998,442 2,087,622 1.0% 442 Storm Water Capital 1,273,913 435,000 0.2% 462 Transit 9,592,778 8,042,762 3.9% 471 Refuse 6,004,090 5,545,199 2.7% 472 Wastewater Facility Reserve 989,547 50,000' 0.0% 473 Sewer Operating 21,520,651 19,517,212 9.5% 474 Water Operating 10,164,076 8,546,883 4.2% 475 Irrigation Operating 2,231,150 1,509,163 0.7% 476 Sewer Construction 7,309,653 6,365,000 3.1% 477 Domestic Water Improvement 7,956,294 4,875,000 2.4% 478 Wastewater Facilities 16,473,977 14,040,000 6.8% 479 Irrigation System Improvement 1,338,061 1,033,304 0.5% 481 1998 Water Revenue Bond Reserve 271,607 0 0.0% 482 1968 Water Revenue Bond Reserve 0 0 0.0% 483 1996 Wastewater Revenue Bond Reserve 148,163 0 0.0% • 484 1991 Water /Sewer Rev Bond Redemp 114,528 0 0.0% 485 Apple Tree Bond 0 0 0.0% 486 1998 Water Revenue Bond Redemption 237,616 232,700 0.1% 487 1968 Water Revenue Bond Redemption 0 0 0.0% 488 1996 Wastewater Revenue Bond Redemp 414,814 414,813 0.2% 489 1991 Water /Sewer Rev Bond Reserve 973,200 0 0.0% 491 2003 Irrigation Revenue Bond Redemption 356,940 321,504 0.2% 492 2003 Irrigation Revenue Bond Reserve 0 0 0.0% 493 2003 Sewer Revenue Bond Redemption 1,233,236 1,158,544 0.6% 494 2003 Sewer Revenue Bond Reserve 208,872 0 0.0% 512 Unemployment Compensation 468,826 293,796 0.1% 513 Employees Health Benefit 14,202,631 11,628,854 5.7% 514 Workers' Compensation 2,033,537 1,244,636 0.6% 515 Risk Management 4,546,415 3,846,337 1.9% 516 Wellness /EAP Fund 159,316 93,700 0.0% 551 Equipment Rental 10,176,394 5,813,480 2.8% 555 Environmental Fund 454,272 192,950 0.1% 560 Public Works Administration 1,560,829 1,142,645 0.6% 610 Cemetery Trust 631,920 5,500 0.0% 612 Firemen's Relief & Pension 2,247,194 1,347,493 0.7% 632 YAKCORPS Agency Fund 582,844 511,700 0.2% Total City Budget $253,055,092 $205,716,635 100.0% erp /¢e 11/26/2012 5 53 PM Table I • 2012 vs. 2013 EXPENDITURE BUDGET COMPARISON -. — 2012 12 vs. '13 _ Year -End 2013 Budget Fund Estimate Budget % Change General $51,327,216 $52,613,085 2.5% Parks 3,970,318 4,082,425 2.8% Street & Traffic 5,194,342 5,410,291 4.2% General Government Total (1) 60,491,876 62,105,801 2.7% Utilities /Other Operating 65,546,479 64,463,789 (1.7 %) Capital Improvement 26,549,241 54,144,157 103.9% Contingency /Risk Management 3,124,404 3,918,264 25.4% Employee Benefit /Self- Insurance 14,094,451 14,608,479 3.6% Genera Obligation Bonds Debt Service 3,235,336 3,546,384 9.6% LID Debt Service 285,000 285,000 0.0% Water /Sewer Revenue Bonds Debt Service 2,861,214 2,127,561 (25.6 %) Trust and Agency Funds 503,225 ' 517,200 2.8% Total - Citywide Budget t2' $176,691,226 $205,716,635 16.4% III ( 1 ) General Govemment - The 2013 General Government expenditure budget is approximately $1.6 million or 2.7% above the 2012 year -end estimate budget. (2) Citywide Expenditures - The Citywide Expenditure budget is approximately $29.0 million or 16.4% above the 2012 year -end estimate. 2013 PROPOSED BUDGET GENERAL GOVERNMENT RESERVE SUMMARY* 2013 2013 2013 2013 2013 2013 2013 Exp Est Bal vs Estimated Ending Projected Proposed Estimated as % of 2013 Prop Ending Bal vs. Fund/Description Revenue Expenditures Balance Rev Expenditure Balance Budget General Fund $52,437,635 $52,613,085 ($175,450) 0.3% $8,483,190 $8,307,740 15.8% Parks & Recreation 4,083,765 4,082,425 1,340 0.0% 363,235 364,575 8.9% Street & Traffic Fund 5,411,260 5,410,291 969 0.0% 1,097,836 1,098,805 20.3% Total General Government $61,932,660 $62,105,801 ($173,141) 0.3% $9,944,261 $9,771,120 15.7% * Reserve balance assuming 2013 expenditures are fully funded from reserves. • 1 Page 1 of4 CITY OF YAKIMA 2013 BUDGET BY CITY FUNCTIONAL GROUPING 2011 2012 2012 2013 2013 2013 2013 2013 Actual Amended Year -End Preliminary vs 2012 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance General Government City Council $ 193,161 $ 235,214 $ 232,500 $ 284,751 21.1% City Manager 484,875 367,925 367,336 366,555 (0.4 %) State Examiner 114,212 106,000 106,000 110,000 3.8% Records 412,182 513,172 529,455 491,070 (4.3 %) Financial Services 1,395,184 1,423,068 1,429,750 1,478,418 3.9% Human Resources 446,132 449,628 448,877 459,969 2.3% Legal 1,046,653 1,127,361 1,124,131 1,287,573 14.2% Municipal Court 1,151,934 1,256,587 1,228,681 1,384,004 10.1% Purchasing 447,447 527,535 527,195 541,244 2.6% Hearing Examiner 12,405 31,000 26,000 26,000 (16.1 %) Environmental Planning 643,195 622,101 593,153 460,502 (26.0 %) , Code Administration 1,255,438 1,208,765 1,211,149 1,338,032 10.7% Indigent Defense 471,740 481,000 485,000 833,500 73.3% Economic Development - - - 367,216 n/a Police 22,412,167 24,303,966 24,229,400 25,309,932 4.1% Fire 8,747,587 9,380,495 9,321,562 9,865,187 5.2% Police Pension 1,471,511 1,186,350 1,263,744 1,297,225 9.3% Engineering 730,127 702,274 681,897 686,172 (2.3 %) City Hall Maintenance 346,080 357,016 357,104 372,923 4.5% Information Systems 2,488,928 2,447,396 2,388,818 2,264,038 (7.5 %) Utility Services 1,218,380 1,342,110 1,319,890 1,324,950 (1.3 %) Intergovernmental 256,848 240,299 243,299 291,549 21.3% Nonrecurring Expenses 193,841 - - (730,000) , n/a Transfers 2,311,919 3,231,275 3,212,275 2,502,275 (22.6 %) Total General Fund 48,251,946 51,540,537 51,327,216 52,613,085 2.1% 8,483,190 52,437,635 8,307,740 Parks & Recreation 4,194,991 4,000,697 3,970,318 4,082,425 2.0% 363,235 4,083,765 364,575 Street & Traffic Operations 5,211,134 5,199,157 5,194,342 5,410,291 4.1% 1,097,836 5,411,260 1,098,805 Total General Government Funds 57,658,071 60,740,391 60,491,876 62,105,801 2.2% 9,944,261 61,932,660 9,771,120 el, 201211 32 AM PD PC onvert19591 Exhbitl_Rvs3 O ,d xmc 111 , 1111 • • • ■ Page 2of4 2011 2012 2012 2013 2013 2013 2013 2013 Actual Amended Year -End Preliminary vs 2012 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Other Operating/Enterprise Economic Development 323,706 351,636 270,443 232,332 (33.9 %) 229,699 ' 229,000 226,367 Community Development 2,795,552 3,590,419 3,520,692 1,437,393 (60.0 %) 643,199 1,411,410 617,216 Community Relations 575,933 594,554 533,298 922,855 55.2% 845,216 ' 521,750 444,111 Community Services 82,320 - - - n/a - - - Growth Mgmt /Commute Trip Red Fund 23,116 - - - n/a - - , - Cemetery 259,983 265,699 265,305 267,327 0.6% 31,916 252,550 17,139 Emergency Services 1,121,899 1,222,030 1,184,898 1,189,923 (2.6 %) 93,140 1,195,026 98,243 Public Safety Communications 3,005,894 3,558,224 3,413,756 3,505,154 (1.5 %) 363,617 3,268,328 126,791 Police Grants 1,147,768 1,174,399 1,113,018 644,878 (45.1 %) 403,686 644,711 403,519 Downtown Improvement District 231,655 235,962 158,462 180,474 (23.5 %) 112,012 180,340 111,878 Trolley (Yakima Interurban Lines) 36,103 75,021 74,581 3,938 (94.8 %) 8,930 1,618 6,610 Front Street Business Improvement Area 3,531 6,298 6,298 5,000 (20.6 %) 4,159 3,535 2,694 Tourist Promotion 1,408,969 1,447,373 1,442,237 1,460,299 0.9% 357,052 1,468,250 365,003 Capitol Theatre 285,527 346,200 346,197 348,300 0.6% 105,670 359,177 116,547 Public Facilities District Revenue - Conver 604,381 719,000 719,000 684,000 (4.9 %) 175,849 700,750 192,599 Tourist Promotion Area 413,459 636,000 630,000 667,000 4.9% 68,722 667,000 68,722 Public Facilities District Revenue - Capitol 469,486 517,000 517,000 517,000 0.0% 39,613 528,500 51,113 Recovery Program Grants 345,521 73,905 73,905 - (100.0 %) - - - Storm Water Operating 1,983,311 2,243,246 2,129,245 2,087,622 (6.9 %) 963,442 2,035,000 910,820 Transit 7,389,946 7,777,953 7,777,278 8,042,762 3.4% 1,543,583 8,049,195 1,550,016 Refuse 4,900,989 5,410,763 5,351,335 5,545,199 2.5% 530,590 5,473,500 458,891. Sewer Operating 18,445,018 19,437,140 19,292,863 19,517,212 0.4% 866,735 20,653,916 2,003,439 Water Operating 7,596,797 8,226,296 8,107,975 8,546,883 3.9% 1,905,976 8,258,100 1,617,193 Irrigation Operating 1,492,488 1,444,937 - 1,431,415 1,509,163 4.4% 548,050 1,683,100 721,987 Equipment Rental 5,365,398 . 5,743,729 5,730,510 5,813,480 1.2% 4,522,736 5,653,658 4,362,914 Environmental Fund 342,950 277,339 277,339 192,950 (30.4 %) 304,272 150,000 261,322 Public Works'Administration 1,125,645 1,185,478 1,179,429 1,142,645 (3.6 %) 413,391 1,147,438 418,184 Total Other Operating/Enterprise 61,777,345 66,560,601 ' 65,546,479 64,463,789 (3.2 %) 15,081,255 64,535,852 15,153,318 Emp 11/ 27/ 2012 11 32 A M PDFConvest19591ExhisiLl_l2vsi Ozdxbc , Page3 of 4 2011 2012 2012 2013 2013 2013 2013 2013 Actual Amended Year -End Preliminary vs 2012 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Capital Improvement Arterial Street 2,390,946 4,554,478 3,873,024 8,935,977 96.2% 325,671 8,870,322 260,016 C.B.D. Capital Improvement 106,630 132,277 64,545 171,000 29.3% 336,203 - 165,203 Capitol Theatre Construction 127,406 3,202 3,202 - (100.0 %) 618 - 618 Yakima Revenue Development Area 196,375 2,011,006 1,158,466 2,509,240 24.8% 802,353 2,850,000 1,143,113 Parks & Recreation Capital 778,021 834,749 834,000 25,000 (97.0 %) 73,274 - 48,274 Fire Capital 636,989 347,722 347,722 569,896 63.9% 222,033 800,750 452,887 Law & Justice Capital 820,348 1,056,115 1,039,347 532,636 (49.6 %) 274,124 359,886 101,374 Public Works Trust Construction 655,035 718,382 627,276 845,282 17.7% 637,851 611,306 403,875 REET 2 Capital Construction 933,317 506,822 506,822 506,822 0.0% 378,153 527,000 398,331 L.I.D. Construction Control - - - - n/a - - - Storm Water Capital 190,125 633,000 402,945 435,000 (31.3 %) 953,913 320,000 838,913 Transit Capital Reserve 474,511 685,000 260,500 545,500 (20.4 %) 1,077,879 618,250' 1,150,629 Convention Center Capital Improvement 377,215 216,934 216,934 295,000 36.0% 515,157 220,500 440,657 Cum. Reserve for Capital Improvement 12,163,709 9,432,249 2,391,249 12,409,500 31.6% 2,441,320 10,728,000 759,820 Wastewater Facilities Capital Reserve 42,261 50,000 50,000 50,000 0.0% 839,047 150,500 939,547 Sewer Construction 1,011,268 6,418,253 2,678,000 6,365,000 (0.8 %) 6,109,653 1,200,000 944,653 Domestic Water Improvement 1,706,676 4,865,000 731,375 4,875,000 0.2% 3,356,294 4,600,000 3,081,294 Wastewater Facilities 1,533,538 15,855,000 9,714,280 14,040,000 (11.4 %) 2,692,477 13,781,500 2,433,977 Irrigation System Improvement 2,453,799 4,115,554 1,649,554 1,033,304 (74.9 %) 129,561 1,208,500 304,757 Total Capital Improvement 26,598,169 52,435,743 26,549,241 54,144,157 3.3% 21,165,581 46,846,514 13,867,938 Contingency /Operating Reserves Contingency Fund 42,613 200,000 - - (100.0 %) - - - FRS /Capitol Theatre Reserve 71,927 71,927 71,927 71,927 0.0% 242,422 500 170,995 Risk Management 2,781,536 9,914,259 3,052,477 3,846,337 (61.2 %) 960,415 3,586,000 700,078 Total Contingency /Operating Reserves 2,896,076 10,186,186 3,124,404 3,918,264 (61.5 %) 1,202,837 3,586,500 871,073 Employee Benefit Reserves Unemployment Compensation 207,224 318,064 212,964 293,796 (7.6 %) 291,826 177,000 175,030 Employees Health Benefit 11,047,905 11,469,378 11,424,885 11,628,854 1.4% 2,207,631 11,995,000 2,573,777 Workers' Compensation 1,319,074 1,363,785 1,064,710 1,244,636 (8.7 %) 1,015,537 1,018,000 788,901 Wellness /EAP Fund 54,722 92,000 83,330 93,700 1.8% 99,316 60,000 65,616 Firemen's Relief & Pension 1,461,967 1,344,057 1,308,562 1,347,493 0.3% 866,694 1,380,500 899,701 Total Employee Benefit Reserves 14,090,892 14,587,284 14,094,451 14,608,479 0.1% 4,481,004 14,630,500 4,503,025 420121132 A M PD FC onvertl9591 Exhubit.1l�vs1 O rd xlscc III • • • • Page 4 of 2011 2012 2012 2013 2013 2013 2013 2013 Actual Amended Year-End Preliminary vs 2012 Beginning Projected Est. Ending Expenditures Budget Estimate Budget Amended Fund Balance Revenue Fund Balance Trust and Agency Funds Cemetery Trust 9,811 5,500 5,500 5,500 0.0% 615,420 16,500 626,420 YakCorps Agency Fund 121,514 497,725 497,725 511,700 0.0% 71,144 511,700 71,144 Total Trust and Agency Funds 131,325 503,225 503,225 517,200 2.8% 686,564 528,200 697,564 Debt Service L.I.D. Guaranty - - - - n/a 80,139 50 80,189 PFD Debt Service 1,014,136 1,018,253 1,018,253 1,017,000 (0.1 %) 171,904 1,017,594 172,498 General Obligation Bonds 2,221,940 2,331,083 2,217,083 2,529,384 8.5% 373,612 2,520,739 364,967 L.I.D. Debt Service 155,933 285,000 285,000 285;000 0.0% 36,350 274,000 25,350 Water - Irrigation/Sewer Bonds 2,862,053 3,255,903 2,861,214 2,127,561 (34.7 %) 1,829,290 2,129,686 1,831,415 Total Debt Service 6,254,062 6,890,239 6,381,550 5,958,945 (13.5 %) 2,491,295 5,942,069 2,474,419 Total City Budget $ 169,405,940 $ 211,903,669 $ 176,691,226 $ 205,716,635 (2.9 %) $ 55,052,797 $ 198,002,295 $ 47,338,457 erp 11/ 27/2012 A M PD FC onvert19591Exhiit_1,Jty Oxd)der