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Home My WebLink About07/05/2022 11. Ordinance amending the 2022 Budget for the City of Yakima and making appropriations from unappropriated fund balances within various funds for expenditure during 2022 for various purposes (First Reading) 1 sAirF`Y�'�11�14'+ iiiii.irl. 1 K . ' „,,,,,..,,,:,,,,,,,;---- BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 11. For Meeting of: July 5, 2022 ITEM TITLE: Ordinance amending the 2022 Budget for the City of Yakima and making appropriations from unappropriated fund balances within various funds for expenditure during 2022 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 is an ordinance amending the 2022 Budget to provide appropriations for projects or programs that were unknown or uncertain and therefore not included at the time of the 2022 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 CI Ordinance 6/24/2022 Ordinance a Memo 6/24/2022 Backup Material 0 schedule 1 7/1/2022 Corer Memo 2 ORDINANCE NO. 2022- AN ORDINANCE amending the 2022 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2022 for various purposes. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2022 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2022 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 2022, 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 I 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 19'h day of July, 2022. Janice Deccio, Mayor ATTEST: Sonya Clear Tee, City Clerk First Reading: July 7, 2022 Publication Date: Effective Date: 3 F;i I i FINANCE TO: Mayor and City Council FROM: Jennifer Ferrer-Santa Ines, Director of Finance and Budget Kimberly Domino, Finance Division Manager Jen Morris, Financial Services Officer DATE: June 24, 2022 RE: 2022 Budget Ordinance This budget ordinance effects course corrections based on new information for the 2022 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 2022 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 grant from Department of Commerce; this adjustment increases both revenue and expense in equal and offsetting amounts. $245,000 2). Streets Capital Fund 346 grant from Transportation Improvement Board; this adjustment increases both revenue and expense in equal and offsetting amounts. $250,000 3). Streets Capital Fund 346 grant from Department of Transportation; this adjustment increases both revenue and expense in equal and offsetting amounts. $2,910,000 4). General Fund donation from Yakama Tribal Gaming; this adjustment increases both revenue and expense in equal and offsetting amounts. $15,000 From Fund Balance: The adjustments and corrections to the 2022 budget that are now known that were not known at the time of adoption, are: 5). Increase expenditures in General Fund 001 for domestic violence training registration. $9,000 4 Fi to 'x. j W= FINANCE 6). Increase expenditures in the 3% Criminal Justice Fund for increase costs in the YakCorp assessment. $14,046 7). Increase revenue budget for Airport Operating Fund 421 for Cares/ARPA grant money. Increase Revenue $2,484,624 8). Increase expenditures in ARPA Fund 180 for a Mill Site Water and Sewer improvements. $6,000,000 9). Increase expenditures in ARPA Fund 180 for homeless/mental health related. $1,500,000 10). Increase expenditures in General Fund 001 for Stowe Development& Strategies for Increment Financing consultant (TIF). $70,000 11). Increase expenditures in ARPA Fund 180 for water/sewer investments. $1,000,000 12). Increase expenditures in ARPA Fund 180 for community partnerships for 5 one-time grants. $500,000 13). Increase expenditures in General Fund 001 for Fire Suppression overtime. $200,000 14). Increase expenditures in General Fund 001 and PW Admin 560 for new HR position to support recruitment of Public Works personnel. $20,000 General Fund $20,000 PW Admn House Keeping: 15) Accounting change- move Transfer in/Transfers out to Equipment Replacement Costs expense/ER Replacement-Govt Funds revenue. $800,000 for Fire and $1,000,000 for Police. 16) House Keeping- increase interfund insurance charges omitted from the 2022 budget. Increase Trolley Fund 162 $624 and the 3% Criminal Justice Fund $46,378.65. 17). House Keeping- Increase expenditures in Water Operating budget Fund 474 for correcting debt in the 2022 budget. $23,451.93 Staff expects further 2022 course-correction budget adjustments later in the year, as new information becomes available that is not fully known at this time. City of Yakima 2022 Budget Amendment SCHEDULE I 2nd Quarter II From Fund From Dr(Cr) To Fund To Dr(Cr) # Description I Fund I Account#I Name $ Fund Account Name $ Ref New Revenue-offsetting increases in expenditures and revenues I Capital Theatre Capital 322 8956725 Contributions and Donations $ 245,000.00 322 2706500 Construction Projects $ 245,000.00 1 Department of Commerce Grant Streets Capital 346 8953449 Transportation Improvement Bd $ 50,000.00 346 7156511 Sidewalks 59561 $ 50,000.00 2 Sidewalk Project AT2612 Transportation Improvement Board Award Streets Capital 346 8953449 Transportation Improvement Bd $ 200,000.00 346 7156530 Roadway $ 200,000.00 Sidewalk Project AT2612 Transportation Improvement Board Award Streets Capital 346 8953148 Federal DOT Grant $ 2,910,000.00 346 7156530 Roadway $ 2,910,000.00 3 DOT Funding for North 1st St Project General Fund 1 8956716 Contributions and Donations $ 15,000.00 1 3223500 Small Tools $ 15,000.00 4 Yakima Tribal Gaming Donation to the Fire department $ 3,420,000.00 $ 3,420,000.00 'Increase Budget Expenditures from Reserves I General Fund 1 Reserves $ 4,500.00 1 1524910 Miscellaneous Expense $ 4,500.00 5 Domestic Violence Training Registration General Fund 1 Reserves $ 4,500.00 1 1524300 Transportation $ 4,500.00 Domestic Violence Training 3% 3 Reserves $ 14,046.00 3 3514811 Yakcorps Assessment $ 14,046.00 6 Increase in YakCorp Assessment Airport 421 8953116 CARES Grant $ 44,699.17 421 8953116 Reserves $ 44,699.17 7 Cares Grant Airport 421 8953119 ARPA/ARPA Concessions $ 1,401,487.00 421 8953119 Reserves $ 1,401,487.00 ARPA/ARPA Concessions Airport 421 8953120 CRRSAA Grant $ 1,023,575.00 421 8953121 Reserves $ 1,023,575.00 CRRSAA Grant Airport 421 8953121 CRRSAA Concessions Grant $ 14,863.00 421 8953121 Reserves $ 14,863.00 CRRSAA Concession Grant ARPA 180 Reserves $ 6,000,000.00 180 7016530 Roadway $ 6,000,000.00 8 Mill Site Water and Sewer improvements using ARPA Funds ARPA 180 Reserves $ 1,500,000.00 180 2394100 Professional Service $ 1,500,000.00 9 Homeless/Mental health related programs. General Fund 1 Reserves $ 70,000.00 1 2514100 Professional Service $ 70,000.00 10 Stowe Development&Strategies Tax Increment Financing(TIF)consultant ARPA 180 Reserves $ 500,000.00 1so 7386535 Sewer System Const $ 500,000.00 11 Sewer investment using ARPA funds ARPA 180 Reserves $ 500,000.00 180 7736534 Water System Const $ 500,000.00 Water investment using ARPA Funds ARPA 180 Reserves $ 500,000.00 180 1024960 Pass Thru Payments $ 500,000.00 12 Community Partnerships for 5 one-time grants 1 Reserves $ 200,000.00 1 3221200 Overtime $ 200,000.00 13 Fire Suppression OT 1 Reserves $ 20,000.00 1 1651110 Salaries-Permanent $ 20,000.00 14 New HR position to support recruitment of PW Personnel 560 Reserves $ 20,000.00 560 4911110 Salaries-Permanent $ 20,000.00 New HR position to support recruitment of PW Personnel $ 11,817,670.17 $ 11,817,670.17 'House Keeping I Fire 1 3224995 Equipment Replacement Cost $ 800,000.00 552 8956546 ER Replacement-Govt Funds $ 800,000.00 15 Move Transfer to Equipment Replacement for Fire Police 1 3134995 Equipment Replacement Costs $ 1,000,000.00 552 8956546 ER Replacement-Govt Funds $ 1,000,000.00 Move Transfer to Equipment Replacement for Police Fire 552 8950050 Transfers In 397xx $ 800,000.00 1 6010055 Transfers Out 597xx $ 800,000.00 Move Transfer to Equipment Replacement for Fire Police 552 8950050 Transfers In 397xx $ 1,000,000.00 1 6010055 Transfers Out 597xx $ 1,000,000.00 Move Transfer to Equipment Replacement for Police 3% 3 3014196 Interfd Chgs-Insurance Svcs $ 46,378.65 515 8956543 Operating Fund Contributions $ 46,378.65 16 Interfd Chgs-Insurance charges omitted from the 2022 budget Trolley 162 2064196 Interfd Chgs-Insurance Svcs $ 624.00 515 8956543 Operating Fund Contributions $ 624.00 Interfd Chgs-Insurance charges omitted from the 2022 budget Water Operating 474 Reserves $ 21,893.35 474 8507850 PC20-96103-044 Debt $ 21,893.35 17 PC20-96103-044 Debt correct debt budget Water Operating 474 Reserves $ 1,558.58 474 8508320 LTD External Interest $ 1,558.58 LTD External Interest correct interest budget $ 3,670,454.58 $ 3,670,454.58 $ 18,908,124.75 $ 18,908,124.75 6/24/2022 C:\Program Files(x86]\neevia.corrtor SConverterPro\temp\NVDC\7E98A682-DF9A-4546-9E8A-3E66424D34DAVakima.16871.1.J M-_2022_2nd_Quarter_Budget_Amendment_061522