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07/06/2021 12. 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 (First Reading) 1 l' ''Qui 1`411"i\l'A V4 rr 11 !Id "i enc u nrrv2: BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 12. For Meeting of: July 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 (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 is an ordinance amending the 2021 Budget to provide appropriations for projects or programs that were unknown or uncertain and therefore not included at the time of the 2021 Budget adoption. These 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: Description Upload Date Type d Ordinance 5/27/2020 Ordinance ❑ 2021 Q2 budge,a.hendment memo and schedule 6/30/2021 Corer Memo 2 ORDINANCE NO. 2020- AN ORDINANCE amending the 2020 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2020 for various purposes described in the attached Schedule. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2020 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2020 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided; now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Appropriations are hereby made, for expenditure during 2020, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule attached hereto and incorporated herein. Section 2. This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 16'h day of June, 2020. Patricia Byers, Mayor ATTEST: Sonya Clear Tee, City Clerk First Reading: June 2, 2020 Publication Date: Effective Date: 3 FINANCE TO: Mayor and City Council FROM: Steve Groom, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jen Morris, Financial Services Officer DATE: June 30, 2021 RE: 2nd Quarter 2021 Budget Ordinance 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). Airport Operating Fund 421, CARES Act Grant $1,038,438; this adjustment increases both revenue and expense in equal and offsetting amounts. 2). Fire donation from Legends Casino in General Fund $25,000; this adjustment increases both revenue and expense in equal and offsetting amounts. 3). Fire overtime reimbursement in General Fund for the Mass Vaccination Site $59,187.60: this adjustment increases both revenue and expense in equal and offsetting amounts. 4). Fire EMS overtime reimbursement in fund 150 EMS for the Mass Vaccination Site $13,668.11: this adjustment increases both revenue and expense in equal and offsetting amounts. 5). Police overtime reimbursement in General Fund for the Mass Vaccination Site $160,004.43: this adjustment increases both revenue and expense in equal and offsetting amounts. 6). Department of Ecology Grant for Tiger Oil Site Environmental Fund 555 $439,343: this adjustment increases both revenue and expense in equal and offsetting amounts. 4 i $ FINANCE 7). Department of Justice Grant for Police in fund 152 Police Grants $134,834: this adjustment increases both revenue and expense in equal and offsetting amounts. 8). Department of Commerce Grant for Police in fund 152 Police Grants$377,720:this adjustment increases both revenue and expense in equal and offsetting amounts. 9). Yakima Your Leadership Program DCYF $40,851.47 and Office of Juvenile Justice and Delinquency Prevention OJJDP Grant $75,841.08 both in General Fund for a total of $116,693 this adjustment increases both revenue and expense in equal and offsetting amounts. 10). Airport Operations Department of Ecology Grant Fund 421 $50,000: For testing Fire Apparatus; this adjustment increases both revenue and expense in equal and offsetting amounts. 11). Police Capital American Rescue Plan Fund 333$4,655,760:On June 15th, Council approved purchase of 57 Police Inceptors; this adjustment increases both revenue and expense in equal and offsetting amounts. 12). Fire Capital American Rescue Plan Fund 332 $1,600,000: Purchase of 2 fire engines; this adjustment increases both revenue and expense in equal and offsetting amounts. Technical Adjustment: 13). Move Customer Service Payroll allocation from General Fund 001 for Finance staff more properly included in Internal Service Fund 581 costs (a reduction to General Fund) 14), Moving Banking Fees from to corresponding departments that use merchant card readers to recognize expenses in the department the usage occurs. This moves the budget to be aligned with the actual expenses. 15). Accounting change moving YPAL budget from General Fund Police to Parks Fund 131, to align moving both budget and actuals to where the program is being managed now. 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: 16). Increase Airport Operational Fund 421, professional services Expenditures for unexpected repairs was to replace one HVAC system, which had failed in the airport's passenger terminal building baggage claim and required repairs to three other HVAC systems in the terminal building totaling $25,000 which there is sufficient fund balance to cover. 17). Increase Airport Capital Fund 422, for Aircraft Rescue and Fire Fighting Apparatus Supplies, required for fire personnel to receive clearance from the Air Traffic Control Tower and to establish communication with SunCom Fire Dispatch $20,000 —this is the transfer in to 422 half of the adjustment entry. 5 i $ FINANCE 18). Increase Airport Operating Fund 422, Transfer in from Airport Operating Fund 421 for Aircraft Rescue and Fire Fighting Apparatus Supplies $20,000—this is the transfer out of 421 half of the adjustment entry. 19) Increase Airport Operating Fund 421, for Seismic Gas Valves to ensure major gas leaks are preventing in the event of a seismic event$15,000, an appropriation increase in response to the City's insurance risk assessment's best practices recommendation, which was not anticipated at time of budgeting and there is sufficient fund balance to cover. 20). Increase Airport Operating Fund 421, for Engineering Services, specifically utilities and roadway infrastructure required design and engineering costs, for Passenger Terminal Building $50,000 related to Congressman Newhouse's request for Transportation, Housing and Urban Development committee-considered projects 21). Increase Cemetery Fund 144, increased Irrigation Costs$5,000, fund balance is sufficient. 22). Increase Mill Site YRDA Capital Fund 323, for Mill Site MSW Contract and other Contingencies $2,426,132. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 23). Increase Water Capital Fund 477, Mill Site cleanup$380,000. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 24). Increase Storm Water Capital Fund 442, Mill Site cleanup $380,000. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 25). Increase Wastewater Capital Fund 476, Mill Site cleanup $380,000. This was originally forecasted to be budget in 2022 but the pace of the project has accelerated allowing the work to be done in 2021. 26). Increase Fire Capital Fund 332, Breathing Air Compressors $80,000. This was not anticipated when the budget was adopted. Fire Capital fund balance has sufficient funds for this. 27). Increase Airport Operating Fund 421, for the May 26th emergency power line repair to Airfield $60,000 resulting in unbudgeted repairs to airport's main electrical vault. This was not anticipated at time of budgeting, there is sufficient fund balance. 28). Increase 3% Criminal Justice Fund 003, Radio Console upgrade for SunComm. $150,000 This was not anticipated at time of budgeting, there is sufficient fund balance. 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 SCHEDULE I 2nd Quarter From Fund From Dr(Cr) To Dr(Cr) # Description Fund I Account#I Name Fund I Account Name $ $ Ref New Revenue-offsetting increases in expenditures and revenues Airport 421 8953116 CARES Grant Reserves $ 1,038,438.00 $ (1,038,438.00) 1 New/additional Airport FAA Grant funding CARES General Fund 001 8956716 Contributions and Donations 001 3223500 Small Tools&Minor Equipment $ 25,000.00 $ (25,000.00) 2 Legends Casino Donation Fire 001 8954222 Fire Protection Services 001 3221200 Overtime Fire $ 59,187.60 $ (59,187.60) 3 Overtime Reimbursement for the Mass Vaccination Site Fire 150 8953262 EMS Fire 150 3221200 Overtime Fire $ 13,668.11 $ (13,668.11) 4 Overtime Reimbursement for the Mass Vaccination Site Police 1 8954221 Other YPD-off Duty Reimbursement 001 3131200 Overtime Police $ 160,004.43 $ (160,004.43) 5 Overtime Reimbursement for the Mass Vaccination Site Environmental 555 8953445 Department Of Ecology 555 5614812 R&M/Contr Tiger Oil $ 439,343.00 $ (439,343.00) 6 Tiger Oil Site/Department of Ecology Police 152 8953108 Jag Grant 152 3171200 Overtime $ 110,874.00 $ (110,874.00) 7 DOJ Grant Reimbursement Police 152 8953108 Jag Grant 152 3173500 Small Tools&Minor Equipment S 23,960.00 $ (23,960.00) DOJ Grant Reimbursement Police 152 8953452 Jag Grant 152 3174100 Professional Svcs $ 377,720.00 $ (377,720.00) 8 Department of Commerce Grant City Manager 001 8953463 Dept Of Commerce-Anti Gang 001 2604128 GRIT Force(Gang Provisio) $ 40,851.47 $ (40,851.47) 9 Yakima Youth Leadership Program DCYF Grant General Fund 001 8953111 DOJ Grant 001 2604128 GRIT Force(Gang Provisio) $ 75,841.08 $ (75,841.08) Office of Juvenile Justice and Delinquency Prevention OJJDP Grant Airport 421 895XXXX Department Of Ecology 421 2813113 Fire Truck Supplies $ 50,000.00 $ (50,000.00) 10 Department of Ecology Grant for fire appparatus testing Police Capital 333 8953119 American Rescue Plan 333 3016430 Cars $ 4,655,760.00 $ (4,655,760.00) 11 Council approved purchase 57 Police Vehicles Fire Capital 332 8953119 American Rescue Plan 332 3226400 Machinery And Equipment $ 1,600,000.00 $ (1,600,000.00) 12 Purchase of 2 Fire Engines $ 8,670,647.69 $ (8,670,647.69) ICarryforward of encumbrance from 2020 prior year budget: $0 $0 (Technical Adjustment-Transfer existing expenses to internal service fund I General Fund 001 6121110 Salaries-Permanent 581 7681110 Salaries-Permanent $ 77,978.92 $ (77,978.92) 13 Transfer Payroll to correct Fund General Fund 001 6121310 Misc.Additional Pay 581 7681310 Misc.Additional Pay $ 944.48 $ (944.48) Transfer Payroll to correct Fund General Fund 001 6122100 social Security 581 7682100 social Security $ 5,662.12 $ (5,662.12) Transfer Payroll to correct Fund General Fund 001 6122210 PERS 581 7682210 PERS $ 10,236.56 $ (10,236.56) Transfer Payroll to correct Fund General Fund 001 6122310 Industrial insurance 581 7682310 Industrial insurance S 497.60 $ (497.60) Transfer Payroll to correct Fund General Fund 001 6122410 Life Insurance 581 7682410 Life Insurance S 408.72 $ (408.72) Transfer Payroll to correct Fund General Fund 001 6122510 Medical Insurance 581 7682510 Medical Insurance $ 20,841.08 $ (20,841.08) Transfer Payroll to correct Fund General Fund 001 6122610 Dental Insurance 581 7682610 Dental Insurance S 1,728.96 $ (1,728.96) Transfer Payroll to correct Fund General Fund 001 6122700 Unemployment Compensation 581 7682700 Unemployment Compensation S 304.20 $ (304.20) Transfer Payroll to correct Fund General Fund 001 6122712 Pd Family/Medical Leave 581 7682712 Pd Family/Medical Leave $ 117.72 $ (117.72) Transfer Payroll to correct Fund General Fund 001 6124152 Fiduciary Svcs 001 2264100 Professional Service $ 37,000.00 $ (37,000.00) 14 Transfer Merchant Fees to corresponding departments Utility Billing 581 7684152 Banking Fees 131 5124100 Professional Service S 700.00 $ (6,300.00) Transfer Merchant Fees to corresponding departments 131 5214100 Professional Service $ 500.00 Transfer Merchant Fees to corresponding departments 131 5384100 Professional Service S 2,700.00 Transfer Merchant Fees to corresponding departments 131 5434100 Professional Service S 1,100.00 Transfer Merchant Fees to corresponding departments 144 5184100 Professional Service $ 1,300.00 Transfer Merchant Fees to corresponding departments General Fund 001 2244824 R&M/Contractors-YPAL 131 5111120 Salaries-Temporary $ 20,000.00 $ (20,000.00) 15 Transfer YPAL Custodial to Parks General Fund 001 8951101 Property Tax 131 8951101 Property Tax S 50,000.00 $ (50,000.00) Increase Revenue for moving YPAL costs fro Police to Parks General Fund 001 3184705 Refuse 131 5114705 Refuse $ 2,773.00 $ (2,773.00) Transfer YPAL Refuse Charges from Police to Parks General Fund 001 3184703 Sewer 131 5114703 Sewer $ 569.00 $ (569.00) Transfer YPAL Sewer Charges from Police to Parks General Fund 001 3184704 Water 131 5114704 Water $ 339.00 $ (339.00) Transfer YPAL Water Charges from Police to Parks General Fund 001 3184701 Pacific Power&Light 131 5114701 Pacific Power&Light $ 10,197.00 $ (10,197.00) Transfer YPAL Pacific Power&Light Charges from Police to Parks General Fund 001 3184702 Cascade Natural Gas 131 5114702 Cascade Natural Gas $ 5,950.00 $ (5,950.00) Transfer YPAL Cascade Natural Gas Charges from Police to Parks $ $ 251,848.36 $ (251,848.36) !Increase Budget Expenditures from Reserves I 6/30/2021 1 of 2 \\yakima_city\ykfn\Shared\Budget 20211JM-2021 QTR 2 Budget Amendment spreadsheet City of Yakima 2021 Budget Amendment SCHEDULE I 2nd Quarter From Fund From Dr(Cr) To Dr(Cr) B Description Fund I Account#I Name Fund I Account I Name $ $ Ref Airport 421 Reserves 421 2824100 Professional Services $ 25,000.00 $ (25,000.00) 16 Replacement of HVAC Systems and 2 water heaters in the Terminal Bui Airport 421 Reserves 422 2916450 Fire Truck Supplies $ 20,000.00 $ (20,000.00) 17 Aircraft Rescue and Fire Fighting Apparatus Electronics Transfer out of operating to Capital Fund for Aircraft Fire Apparatus Airport 421 2810055 Transfer Out 422 8950050 Transfer In $ 20,000.00 $ (20,000.00) 18 Electronics. Airport 421 Reserves 421 2824100 Professional Services $ 15,000.00 $ (15,000.00) 19 Seismic Gas Valves Airport 421 Reserves 421 2864100 Professional Services $ 50,000.00 $ (50,000.00) 20 Engineering Service for Passenger Terminal Building Cemetery 144 Reserves 144 5184707 Irrigation $ 5,000.00 $ (5,000.00) 21 Increased Irrigation Costs Mill Site 323 Reserves 323 7016530 Roadway $ 2,426,132.00 $ (2,426,132.00) 22 Mill Site MSW Contract,and other Misc Contracts Water 477 Reserves 477 7736534 Water System Const 59434 $ 380,000.00 $ (380,000.00) 23 Mill Site Cleanup Stormwater 442 Reserves 442 7526500 Construction Projects $ 380,000.00 $ (380,000.00) 24 Mill Site Cleanup Wastewater 476 Reserves 476 7386535 Sewer System Const 59435 $ 380,000.00 $ (380,000.00) 25 Mill Site Cleanup Fire Capital 332 Reserves 332 3226420 Operating Equipment $ 80,000.00 $ (80,000.00) 26 Breathing Air Compressors Airport 421 Reserves 421 2814800 R&M Contractors $ 60,000.00 $ (60,000.00) 27 Emergency power lines repairs to the Airfield 3% 3 Reserves 3 3013500 Small Tools&Minor Equipment $ 150,000.00 $ (150,000.00) 28 SunComm Radio Console upgrades $ 3,991,132.00 $ (3,991,132.00) $ 12,913,628.05 $ (12,913,628.05) 6/30/2021 2 of 2 \\yakima_city\ykfn\Shared\Budget 2021\JM-2021 QTR 2 Budget Amendment spreadsheet