09/21/2021 08. 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
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 8.
For Meeting of: September 21, 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: Jennifer Ferrer Santa Ines, Director of Finance and Budget
Kimberly Domine, Finance Division Manager
Jennifer Morris, Financial Services Officer
SUMMARY EXPLANATION:
This appropriation for prior year encumbrances is part of the annual budgeting process.Attached
is an ordinance amending the 2021 Budget to provide appropriations for projects or programs
that were uncertain and therefore not included at the time of the 2021 Budget adoption.
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
ID Ordinance 9/8/2021 Corer Memo
0 2021 3rd Qtr Budget Amendment Info 9/8/2021 Corer Memo
2
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 5'h day of October,
2021.
Patricia Byers, Mayor
ATTEST:
Sonya Clear Tee, City Clerk
First Reading: September 21, 2021
Publication Date:
Effective Date:
3
FINANCE
TO: Mayor and City Council
FROM: Jennifer Ferrer-Santa Ines, Director of Finance and Budget
Kimberly Domine, Finance Division Manager
Jen Morris, Financial Services Officer
DATE: August 24, 2021
RE: 3rd 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). Capital Theatre Capital Fund 322, Department of Commerce Grant$245,000; this adjustment
increases both revenue and expense in equal and offsetting amounts.
2). General Fund donation from Wal-Mart in General Fund $10,000; this adjustment increases
both revenue and expense in equal and offsetting amounts.
3). General Fund LE & Criminal Justice legislation one time cost revenue to purchase Axon
cameras for Police.
Technical Adjustment:
4). Move Clean City Department in General Fund to Special Revenue Fund 136. The revenue
comes from 9% Private Garbage Utility Tax. $366,600 revenue and $349,609
expenditures.
5), Move American Rescue Plan Grant $13,097,739.50 from General Fund to special revenue
Fund 180 $13,097,739.50. Transfer out $1,600,000 to Fire Capital for Fire vehicles,
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FINANCE
transfer out$4,655,760.00 to Police Capital for police vehicles, and transfer out$500,000
for Lost Tourism Revenue for Convention Center operating Fund 170.
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 Capital Theatre Operational Fund 170, small tools and minor equipment. Transfer
out of PFD fund 174 to Capital Operations Fund 171 in the amount of$35,000. This was
inadvertently omitted from the 2021 budget.
7). Increase REET Capital Fund 342 expenditures, for City Hall HVAC repairs. Increase $12,000.
8). Increase Airport Operating Fund 421 expenditures, for air condition unit repairs, increase
$30,000
9). Increase Community Relations Fund 125 expenditures for purchase of Cablecast playback
system for YCTV and Y-PAC for Engineering Services, $45,500.
10). Increase Airport Operating Fund 421 expenditures $130,000 for Automatic Passenger
Security Exit lane to help combat Covid- CARES ACT
11). Increase Transportation Benefit District Capital Fund 344 expenditures $1,527,331 for North
First Street Phase 2 Construction.
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 Ya kima
2021 Budget Amendment SCHEDULE
3rd Quarter
From Fund IV=. AFrom 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
Capital Theatre
Capital 322 895xxxx Dept of Commerce Grant 322 2706500 Construction Projects $ 245,000.00 $ (245,000.00) 1 Dept of Commerce Grant for Capital Theatre Curtains
General Fund 1 8956702 Donation 1 2234910 Miscellaneous Expense $ 5,000.00 $ (5,000.00) 2 Wal-Mart Donation,Graffiti Abatement Program
General Fund 1 8956702 Donation 1 2294910 Miscellaneous Expense $ 5,000.00 $ (5,000.00) Wal-Mart Donation,Graffiti Abatement Program
Axon Camera's for Police from LE&Criminal Justice Legislation
General Fund 1 8951305 Criminal Justice Sales Tax 1 3133500 Small Tools&Equipment $ 261,000.00 $ (261,000.00) 3 one time cost revenue
$ 516,000.00 $ (516,000.00)
'Technical Adjustment-Transfer existing expenses to internal service fund I
General Fund 1 1361110 Salaries-Permanent 136 1361110 Salaries-Permanent $ (94,762.68) $ 94,762.68 4 Move Clean City to Special Revenue Fund 136
General Fund 1 1361120 Salaries/Temporary 136 1361120 Salaries/Temporary $ (14,272.32) $ 14,272.32 Move Clean City to Special Revenue Fund 136
General Fund 1 1361140 Deferred Comp 136 1361140 Deferred Comp $ (957.12) $ 957.12 Move Clean City to Special Revenue Fund 136
General Fund 1 1361200 Overtime 136 1361200 Overtime $ (15,000.00) $ 15,000.00 Move Clean City to Special Revenue Fund 136
General Fund 1 1362100 Social Security 136 1362100 Social Security $ (8,428.32) $ 8,428.32 Move Clean City to Special Revenue Fund 136
General Fund 1 1362210 PERS 136 1362210 PERS $ (12,414.84) $ 12,414.84 Move Clean City to Special Revenue Fund 136
General Fund 1 1362310 Industrial Insurance 136 1362310 Industrial Insurance $ (3,730.08) $ 3,730.08 Move Clean City to Special Revenue Fund 136
General Fund 1 1362410 Life Insurance 136 1362410 Life Insurance $ (511.20) $ 511.20 Move Clean City to Special Revenue Fund 136
General Fund 1 1362510 Medical Insurance 136 1362510 Medical Insurance $ (31,471.92) $ 31,471.92 Move Clean City to Special Revenue Fund 136
General Fund 1 1362610 Dental Insurance 136 1362610 Dental Insurance $ (4,624.32) $ 4,624.32 Move Clean City to Special Revenue Fund 136
General Fund 1 1362700 Unemployment Compensation 136 1362700 Unemployment Compensation $ (418.68) $ 418.68 Move Clean City to Special Revenue Fund 136
General Fund 1 1362712 Paid Family/Medical leave 136 1362712 Paid Family/Medical leave $ (162.00) $ 162.00 Move Clean City to Special Revenue Fund 136
General Fund 1 1363110 Office And Operating Supplies 136 1363110 Office And Operating Supplies $ (40,000.00) $ 40,000.00 Move Clean City to Special Revenue Fund 136
General Fund 1 1363200 Operating Supplies-Fuel 136 1363200 Operating Supplies-Fuel $ (5,000.00) $ 5,000.00 Move Clean City to Special Revenue Fund 136
General Fund 1 1363500 Small Tools&Minor Equipment 136 1363500 Small Tools&Minor Equipment $ (38,356.00) $ 38,356.00 Move Clean City to Special Revenue Fund 136
General Fund 1 1364100 Professional Svcs 136 1364100 Professional Svcs $ (60,000.00) $ 60,000.00 Move Clean City to Special Revenue Fund 136
General Fund 1 1364213 Data Communications 136 1364213 Data Communications $ (2,000.00) $ 2,000.00 Move Clean City to Special Revenue Fund 136
General Fund 1 1364706 Yakima County Landfill 136 1364706 Yakima County Landfill $ (17,500.00) $ 17,500.00 Move Clean City to Special Revenue Fund 136
General Fund 1 8951606 Private Garbage Utility Tax 136 8951606 Private Garbage Utility Tax $ 366,600.00 $ (366,600.00) Move Clean City to Special Revenue Fund 136
Police Capital 333 3016430 Cars 180 6096430 Police Vehicle-Cars $ (4,655,760.00) $ 4,655,760.00 5 Move American Rescue Plan to Special Revenue 180
Fire Capital 332 3226400 Machinery And Equipment 180 6096400 Fire Machinery&Equipment $ (1,600,000.00) $ 1,600,000.00 Move American Rescue Plan to Special Revenue 180
8953119
General Fund 1 American Rescue Plan(ARP) 180 8953119 American Rescue Plan(ARP) $ 13,097,739.50 $ (13,097,739.50) Move American Rescue Plan Revenue to Special Revenue 180
American Transfer out of American Rescue Plan fund 180 for Police
6090055
Rescue Plan 180 Transfer Out 333 8950050 Transfer In $ 4,655,760.00 $ (4,655,760.00) Vehicles.
American 6090055 Transfer out of American Rescue Plan Fund 180 to Fire Capital
Rescue Plan 180 Transfer Out 332 8950050 Transfer In $ 1,600,000.00 $ (1,600,000.00) for Fire vehicles.
American Transfer Out$500,000 to Capital Theatre Operating for lost
Rescue Plan 180 6090055 Transfer Out 170 8950050 Tra nsfer In $ 500,000.00 $ (500,000.00) Tourism revenue,transferred from American Rescue Plan
Move American Rescue Plan Revenue to Special Revenue 180
$ 13,614,730.02 $ (13,614,730.02)
'Increase Budget Expenditures from Reserves I
Capital Theatre
PFD 174 2730055 Tra nsfer Out-PFD 171 8950050 Transfer In $ 35,000.00 $ (35,000.00) 6 Transfer PFD to Capital Operating Fund
Capital Theatre
Operations 171 2713500 Small Tools&Minor Equipment $ 10,000.00 $ (10,000.00) Small Tools
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City of Yakima
2021 Budget Amendment SCHEDULE
3rd Quarter
To Fund From Dr(Cr) To Dr(Cr) # Description
1.1 Fund I Account# Name Fund I Account I Name I $ $ Ref
Capital Theatre
Operations 171 2713500 Small Tools&Minor Equipment $ 25,000.00 $ (25,000.00) Small Tools
Reet 1 342 7146200 Buildings Reserves $ 12,000.00 $ (12,000.00) 7 City Hall HVAC Repairs
Airport
Operation 421 2824100 Professional Service Reserves $ 30,000.00 $ (30,000.00) 8 AC unit repair for Airport Terminal Building
Community
Relations 125 1256420 Operating Equipment Reserves $ 45,500.00 $ (45,500.00) 9 Purchase of Cablecast playback system forYCTV and Y-PAC
Airport Automatic Passenger Security Exit lane to help combat Covid-
Reserves
Operation 421 2846400 Machinery&Equipment $ 130,000.00 $ (130,000.00) 10 CARES ACT
Transportation
Reserves
Benefit District 344 7176500 Construction Projects $ 1,527,331.00 $ (1,527,331.00) 11 N 1st St Phase 2 Construction
$ 1,814,831.00 $ (1,814,831.00)
$ 15,945,561.02 $ (15,945,561.02)
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