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Home My WebLink About04/06/2021 10 2021 Budget Amendment and Appropriations - First Reading to\'4\lyy tbxk ik 1 PPP PPP g. A PP g 1 d PPi ittYlltYlt.\ta. BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 10. For Meeting of:April 6, 2021 ITEM TITLE: Ordinance amending the 2021 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2021 for various purposes including 2020 encumbrances (First Reading) SUBMITTED BY: Steve Groom, Director of Finance and Budget Kimberly Domine', Finance Division Manager Jennifer Morris, Financial Services Officer SUMMARY EXPLANATION: This appropriation for prior-year encumbrances is a routine part of the annual budget cycle.Attached is an ordinance amending the 2021 Budget to provide appropriations for the encumbrances outstanding at the close of the 2020 Fiscal year and to provide appropriations for projects or programs that were not known or were uncertain, and therefore not included, at the time of the 2021 Budget adoption. Fiscal Year 2020 encumbrances listed on the attached report represent orders for goods or services included in the 2020 Budget that were authorized, but that were not received or performed by the end of the year. This appropriation carrying forward 2020-approved budget appropriation will avoid these payments impacting the 2021 Budget. This action will amend the 2021 Budget for these expenditures so that prior-year invoices paid will be budget-neutral in the current year.Additionally, there are adjustments and corrections to the 2021 Budget that are now known and are more fully described both in the cover memo and the supporting schedule. ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL BY THE CITY MANAGER RECOMMENDATION: First reading of Ordinance. ATTACHMENTS: 2 Description Upload Date Type D Ordinance 3/172021 Ortlinancc D Budget amendment [ricrac and detail schedule 4/22021 Backup Material 3 ORDINANCE NO. 2021- AN ORDINANCE amending the 2021 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various Funds for expenditure during 2021 for various purposes including 2020 encumbrances. WHEREAS, the various funds indicated on the attached Schedule contain Unappropriated Fund Balances available for appropriation and expenditures during 2021 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2021 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided; now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Appropriations are hereby made, for expenditure during 2021, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule attached hereto and incorporated herein. Section 2. This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 20th day of April, 2021. Patricia Byers, Mayor ATTEST: Sonya Clear Tee, City Clerk First Reading: April 6, 2021 Publication Date: Effective Date: 4 '* l FINANCE TO: Mayor and City Council FROM: Steve Groom, Director of Finance and Budget Kimberly Domino, Finance Division Manager Jen Morris, Financial Services Officer DATE: April 2, 2021 RE: 2021 Budget Ordinance - 2020 Carryforward This budget ordinance effects course corrections based on new information for the 2021 Budget year that was not known at the time of budget adoption. Staff routinely brings budget amendments, approximately quarterly to be transparent and accountable. Budget amendment is a recurring budget process step; staff accumulates new information anticipating to bring adjustments of this type to council on an approximately quarterly basis and is typically for one of four reasons: 1) New additional revenue makes it possible to approve additional related expenses, 2) Prior-year budgeted obligations need to be rolled forward to match disbursement in the current year, if not yet disbursed by Feb. 28th (60 days) 3) Accumulated fund balances can be appropriated, and 4) Corrections or changes between funds. Staff requests approval of adjustments and corrections to the 2021 budget that are now known that were not known at the time of adoption, per the attached detail spreadsheet, described in more detail as follows. Item numbers listed match red Ref#'s on attached spreadsheet: New Revenue: 1). Clean City donation $6,000 from Walmart for graffiti related expenses; this adjustment increases both revenue and expense in equal and offsetting amounts. 2). Parks donation $1,400 for Memorial Park Bench; this adjustment increases both revenue and expense in equal and offsetting amounts. 3). Airport CARES Act grant $22,500 was approved by council; this budget adjustment increases both equal and offsetting donation revenue and expenses. 4). Office of Neighborhood Development (ONDS) Cares Act Grant $618,993 was approved by council, this budget adjustment therefore increases both equal and offsetting donation revenue and expenses. 5 '* l FINANCE Prior-Year roll-forward of 2020 encumbrances: 5). Prior-Year roll-forward of 2020 encumbrances. A large portion of this adjustment is for the Equipment Rental Fund, for prior-year-authorized purchases of vehicles and equipment that have a long purchase lead-time. $701,654.80 Offsetting revenue and expense for CDBG and HOME grants of $2,924,265.65 not yet obligated are also carried forward. All of these expenditures were included in the 2020 budget and as result are revenue-neutral to the 2021 Budget — these simply renew previously-approved expenditure authority. Similarly, General Fund roll-forward of 2020- approved expenditures is $484,641.83. From Fund Balance: The adjustments and corrections to the 2021 budget that are now known that were not known at the time of adoption, are: 6). Increase General Fund Expenditures in Clean City for budgeted Temporary Salary inadvertently omitted from the 2021 Budget ordinance schedule $35,728 7). Increase expenditures in Debt Fund 272 for budgeted Interest expense inadvertently omitted from the 2021 Budget ordinance schedule. $58,999.80 8). Increase expenditures in Capital Improvement Reserve Fund 392 for Cayenta Upgrade that was approved by council requiring matching budget ordinance amendment $231,460 9). Increase expenditures in Fund 474 Water Operations for increased ditch fees. $25,000 10). Increase expenditures in Water Capital Fund 477 for the Water System Construction for water main in the N 1' Street Project. $581,000 11). Increase 3% Criminal Justice Fund expenditures $100,000 for council-approved portables and mobiles upgrade and 250,000 for radio console upgrades. $350,000 12). Increase Airport Operations Fund 421 expenditures for the R & M Contractors for Airport Roof repairs. $20,000 13). Increase expenditures in Airport Operations Fund 421 to calibrate navigation equipment. $10,000 14). Increase expenditures in General Fund Parking Enforcement 001 for Vehicle Replacement Reserve $ 16,245 per actual usage 15). Increase expenditures in Fund 581 Utilities Customer Service for Vehicle Replacement Reserve $22,298 per actual usage Staff expects further 2021 course-correction budget adjustments later in the year, as new information becomes available that is not fully known at this time. City of Yakima 2021 Budget Amendment&PO Encumbrances SCHEDULE I 1st Quarter From Fund To Fund From Dr(Cr) To Dr(Cr) # Description Fund I Account#I Name Fund I Account I Name I $ $ Ref New Revenue-offsetting increases in expenditures and revenues I 1 8956718 Donations 1 1364100 Professional Service $ 6,000.00 $ 6,000.00 1 Walm art Donation for Graffiti Expense 331 8956715 Donations 331 5453500 Small tools&Minor Equipment $ 1,400.00 $ 1,400.00 2 Memorial Bench Donations 421 8953116 CARES Grant 421 2823110 Supplies $ 22,500.00 $ 22,500.00 3 CARES Grant 124 8953117 CARES Grant 124 2423119 Operating Supplies-COVID $ 123,625.00 4 CARES Grant 124 8953117 CARES Grant 124 2414130 HBCC Public Services $ 235,368.00 4 CARES Grant 124 8953117 CARES Grant 124 2414820 Neighborhood Cleanup/Imprvmnt $ 260,000.00 $ 618,993.00 4 CARES Grant $ 648,893.00 $ 648,893.00 ICarryforward of encumbrance from 2020 prior year budget: I 1 Gen Fund Fund Bal.prior yr carryforward 1 1024100 Professional Service $ 48,131.77 5 Kiosk 1 Gen Fund Fund Bal.prior yr carryforward 1 1363110 Supplies $ 21,660.00 5 YPD Graffiti Tracker 1 Gen Fund Fund Bal.prior yr carryforward 1 1364100 Professional Service $ 28,010.69 5 CLEAN CITY HOMELESS OUTREACH COR. 1 Gen Fund Fund Bal.prior yr carryforward 1 1624100 Professional Service $ 15,000.00 5 HR Professional Service 1 Gen Fund Fund Bal.prior yr carryforward 1 3133500 Small Tools&Minor Equipment $ 1,462.07 5 Computer 1 Gen Fund Fund Bal.prior yr carryforward 1 3133500 Small Tools&Minor Equipment $ 1,047.99 5 FIREARMS 1 Gen Fund Fund Bal.prior yr carryforward 1 3133500 Small Tools&Minor Equipment $ 50,901.00 5 YPD Survivor VR SIM Training 1 Gen Fund Fund Bal.prior yr carryforward 1 3133502 Ballistic Vests $ 9,983.45 5 YPD-BALLISTIC VESTS 1 Gen Fund Fund Bal.prior yr carryforward 1 3133503 Swat Minor Equip $ 8,079.64 5 YPD-GASMASK FILTERS 1 Gen Fund Fund Bal.prior yr carryforward 1 3183112 Supplies $ 3,172.82 5 YPD-AIR FILTERS 1 Gen Fund Fund Bal.prior yr carryforward 1 3184800 $ 6,196.53 5 YPD-OFFICE SPACE 1 Gen Fund Fund Bal.prior yr carryforward 1 3193112 Supplies $ 25,816.70 5 AMMO 1 Gen Fund Fund Bal.prior yr carryforward 1 3193112 Operating Supplies/Ammunition $ 9,949.39 5 YPD-FIREARMS 1 Gen Fund Fund Bal.prior yr carryforward 1 3193500 Small Tools&Minor Equipment $ 2,950.76 5 Per Quote Q20-K20-901 1 Gen Fund Fund Bal.prior yr carryforward 1 3193500 Small Tools&Minor Equipment $ 13,922.81 5 YPD-LIVE SCAN-GSA Contract GS-35F-0199R 1 Gen Fund Fund Bal.prior yr carryforward 1 3513510 Non-Capital Computer Equipment $ 10,450.47 5 Quote LTVP456 Lenovo Comp Equip NASPO MNWNC-117 05815-007 1 Gen Fund Fund Bal.prior yr carryforward 1 3516460 Data Processing Equipment $ 84,038.58 5 Pro Services per quote UMF148379 1 Gen Fund Fund Bal.prior yr carryforward 1 3516460 Data Processing Equipment $ 57,530.22 S Computer Equipment 1 Gen Fund Fund Bal.prior yr carryforward 1 6123500 Small Tools&Minor Equipment $ 1,944.08 5 Small Tools&Minor Equipment 1 Gen Fund Fund Bal.prior yr carryforward 1 6536420 Operating Equipment $ 73,248.79 5 LICENSE PLATE READERTECH-PARKING ENFORCEMENT 1 Gen Fund Fund Bal.prior yr carryforward 1 6536420 Operating Equipment $ 11,144.07 $ 484,641.83 5 TICKET WRITER TECH 124 Comm De 8953104 Fund Bal.prior yr carryforward 124 2414820 Neighborhood Cleanup/Imprvmnt $ 2,924,265.65 $ 2,924,265.65 5 Home Program/CBDG Program 131 Parks Fund Bal.prior yr carryforward 131 5214800 R&M/Contractors $ 11,535.03 $ 11,535.03 5 Lions Pool Fiber Optic Cable Install 131 Parks Fund Bal.prior yr carryforward 131 5434100 Professional Service $ 10,071.90 $ 10,071.90 5 P&R Survey Wide Hollow Pedestrian Bridge 303 .3%C Capital Fund Bal.prior yr carryforward 303 3013500 Small Tools&Minor Equipment $ 5,236.88 $ 5,236.88 5 Armory Supplies 303 .3%C Capital Fund Bal.prior yr carryforward 303 3013500 Small Tools&Minor Equipment $ 32,238.92 $ 32,238.92 5 Computer Equipment 342 REET I Fund Bal.prior yr carryforward 342 7146200 Buildings $ 10,288.50 $ 10,288.50 `i CITY HALL KIOSK CAMERA 342 REET I Fund Bal.prior yr carryforward 342 7146200 Buildings $ 10,828.92 $ 10,828.92 `i CITY HALL LED LIGHT FIXTURES 342 REET I Fund Bal.prior yr carryforward 342 7146300 Improvement Other than Buildings $ 10,828.92 $ 10,828.92 5 HBJCC RELOCK AND KEY TO MASTER 370 Cony Ctr Capital Fund Bal.prior yr carryforward 370 2794800 R&M/Contractors $ 40,372.07 $ 40,372.07 5 Compactor 442 Stormw Cap Fund Bal.prior yr carryforward 442 7524100 Professional Service $ 235,676.58 $ 235,676.58 5 Professional Services from Akel Engineering for Wastewater 442 Stormw Cap Fund Bal.prior yr carryforward 442 7524100 Professional Service $ 31,704.87 $ 31,704.87 5 Stormwater Mock Audit ProjectUSW2521 C2020-139 471 Refuse Fund Bal.prior yr carryforward 471 4723500 Small Tools&Minor Equipment $ 2,513.64 $ 2,513.64 5 REFUSE CARTS QUOTE WQ-10153873OMNIA Contract#171717 471 Refuse Fund Bal.prior yr carryforward 471 4723500 Small Tools&Minor Equipment $ 32,322.83 $ 32,322.83 5 REFUSE CARTS QUOTE WQ-10153873OMNIA Contract#171717 473 WW Op Fund Bal.prior yr carryforward 473 7313125 Lab Supplies $ 1,657.62 $ 1,657.62 5 GLS Composite Sampler parts for priority pollutant metals 474 Water Op Fund Bal.prior yr carryforward 474 7654800 R&M/Contractors $ 6,516.00 $ 6,516.00 5 WWTP Facility Master Plan 476 WW Constr Fund Bal.prior yr carryforward 476 7384100 Professional Service $ 235,676.58 $ 235,676.58 5 Stormwater Collections Master 478 WW Facilities Fund Bal.prior yr carryforward 478 7394100 Professional Service $ 360,042.34 $ 360,042.34 5 WWTP Facility Master Plan 552 Repl Reserve Fund Bal.prior yr carryforward 552 5526440 Trucks $ 701,654.80 $ 701,654.80 5 Trucks 555 Environmental Fund Bal.prior yr carryforward 555 5614812 R&M Tiger Oil $ 123,052.10 $ 123,052.10 5 Professional Service 555 Environmental Fund Bal.prior yr carryforward 555 5614812 R&M Tiger Oil $ 55,373.00 $ 55,373.00 5 Professional Service 555 Environmental Fund Bal.prior yr carryforward 555 5616400 Machinery&Equipment $ 201,543.83 $ 201,543.83 5 Fuel Management System Upgrades 4/2/2021 1 of 2 \\yakima_city\ykfn\Shared\Budget 2021\JM-2021 QTR 1 Budget Amendment Amended City ofvakima 2021 BudgetAmendment&PO Encumbrances SCHEDULE I 1stQuarter From Fund, Tn Fund From Dr(Cr) To Dr(Cr) # Description Fund (Account#I Name Fund I Account INameI $ $ Ref $5,528,043 $5,528,043 Increase Budget Expenditures from Reserves I 1 6enFund Reserves 1 1361120 Salaries/Temporary $ 35,]28.00 $ 35,]28.00 b Temporary Salaries budget in 2021 Budget missed on ordinance 2]2 cbnv Ctr PFD Reserves 272 8328320 LTD External Interest $ 58,999.80 $ 58,999.80 J Interest omitted from 2021 Budget 392 Capital lmpr Res Reserves 392 6526450 Other Equipment $ 231,460.00 $ 231,460.00 8 Cayenta Software Upgrade Approved by Council 4]5 Irrigation Op Reserves 475 7824708 Ditch Charges $ 25,000.00 $ 25,000.00 4 Additional Fees forwater costfrom naches Cowiche Canal 4]] Water Capital Reserves 477 7736534 Water System Const 59434 $ 581,000.00 $ 581,000.00 10 Water Main for N 1st Street Project 003 .3%C Reserves 003 3013500 Small Tools&Minor Equipment $ 250,000.00 $ 250,000.00 11 Radio Consoles Upgrade 003 .3%C Reserves 003 3013500 Small Tools&Minor Equipment $ 100,000.00 $ 100,000.00 10 Portables and mobiles upgrade 421 Airport Op Reserves 421 2864100 R&M Contractors $ 20,000.00 $ 20,000.00 12 Roof Repairs 421 Airport Op Reserves 421 2814100 Professional Seance $ 10,000.00 $ 10,000.00 13 calibrate navigation equipment 551 Equip R 8956541 ER Replacement Fund 1 6510092 Vehicle Reserves $ 16,245.00 $ 16,245.00 14 Vehicle Reserves-Parking 551 Equip R 8956542 ER Replacement Fund 581 7670092 Vehicle Reserves $ 22,298.00 $ 22,298.00 15 Vehicle Reserves-Utilities $ 1,350,730.80 $ 1,350,730.80 $ 7,527,666.61 $ 7,527,666.61 4/2/2021 2 of 2 \\yakima_city\ykfn\Shared\Budget 2021\JM-2021 QTR 1 Budget Amendment Amended