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Home My WebLink About09/06/2022 15. 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'+ —icil'or : k(,)' i yes '',:,Z(:,".f.'2,2-FY BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 15. For Meeting of: September 6, 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 Paxton, 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 8/24/2022 Ordinance 0 Memo 8/24/2022 Corer Memo CI schedule 1 8/31/2022 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 20'h day of September, 2022. Janice Deccio, Mayor ATTEST: Sonya Clear Tee, City Clerk First Reading: September 6, 2022 Publication Date: Effective Date: 3 tipif,,,, ,,, I' FINANCE TO: Mayor and City Council FROM: Jennifer Ferrer-Santa Ines, Director of Finance and Budget Kimberly Domino, Finance Division Manager Jen Paxton, Financial Services Officer DATE: August 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). General Fund 001 emergency fiber restoration reimbursement; this adjustment increases both revenue and expense in equal and offsetting amounts. $7,627.57. 2). General Fund 001 Department of Commerce Community Partnership Program (CAD) Grants to educated residents on vandalisms; this adjustment increases both revenue and expense in equal and offsetting amounts. $75,000. 3). Parks Operating Fund 131 donation for benches at the pickleball courts at Franklin Park; this adjustment increases both revenue and expense in equal and offsetting amounts. $2,865. 4). Parks Operating Fund 131 donation for programs at the Washington Fruit Community Center; this adjustment increases both revenue and expense in equal and offsetting amounts. $5,000. 5). Transit Capital Fund 464 ARPA Revenue for increase costs of bus purchase; this adjustment increases both revenue and expense in equal and offsetting amounts. $250,000. 4 tip if,,,, ,,,,,, I j de" = FINANCE 6). Parks Capital Fund 131 Department of Commerce Grant for construction MLK Jr. pool; this adjustment increases both revenue and expense in equal and offsetting amounts. $1,000,000. 7). Transit Capital Fund 464 Department of Transportation grant for Paratransit vans; this adjustment increases both revenue and expense in equal and offsetting amounts. $320,000. 8). Police Grant Fund 152 from Department of Justice. Office on Violence Against Women (OVW) Grant; this adjustment increases both revenue and expense in equal and offsetting amounts. $499,212. 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: 9). Increase expenditures in Public Safety Communications/Dispatch Fund 154 for radio equipment. $48,588 10). Increase expenditures in Law& Justice Capital Fund 333 for office remodel. $62,000 11). Increase expenditures in Transit Capital Fund 464 for purchase of McCurley Fruitvale Property$5,775,000 12). Increase expenditures in Capital Theatre Capital Fund 332 for match for the Department of commerce Grant $35,334 13). Increase expenditures in Fire Capital Fund 332 for Fire Station 93 roof repair. $35,000. 14). Increase expenditures in Equipment Rental Capital Fund 552 for 1 Police vehicles and for change orders due to manufacturing delays not accounted for in the 2022 budget. $604,000 15). Increase expenditures in Equipment Rental Capital Fund 552 for Tire Management System, mowers, and trailers not accounted for in the 2022 budget. $21,000 16). Increase expenditures in ARPA Fund 180 for East Side Pool Capital Project. $1,500,000. 17). Increase revenues in ARPA Fund 180 for American Rescue Plan revenue received in 2022. $13,097,739.50 House Keeping: 18) Accounting change- record the resale of unleaded and diesel fuel expenditures/revenues in Equipment Rental operating fund 551. This will increase both expenditures and revenues 5 F;i I i FINANCE $1,530,154. 19) House Keeping- move budget for debt expenditure from Fund 142 Arterial Streets to Fund 346 Streets Overlay and Reconstruction budget. $46,779.40 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 3rd Quarter From Fund From Dr(Cr) To Dr(Cr) # Description Fund Account# Name $ Fund Account Name $ Ref New Revenue•offsetting increases in expenditures and revenues I General Fund 1 8956919 Miscellaneous Revenue $ 7,627.57 1 3514800 R&M/Contractors $ 7,627.57 1 Emergency Fiber Restoration-Reimbursement General Fund 1 8953463 State Grants $ 75,000.00 1 2293110 Office And Operating Supplies $ 75,000.00 2 Dept of Commerce Grant Could be"Community Partnership Program-(CAD)". Parks 131 8956704 Contributions&Donations $ 2,865.00 131 5413500 Small Tools&Minor Equipment $ 2,865.00 3 Donation for benches at the Pickleball Courts at Franklin Park Parks 131 8956704 Contributions&Donations $ 5,000.00 131 5113110 Office And Operating Supplies $ 5,000.00 4 Donation for Washington Fruit Community Center Programs Transit Capital 464 8953456 Transit Grant $ 250,000.00 464 4516470 Buses $ 250800 00 5 Increase costs of bus purchase paid for by increase ARPA Reve nue Parks Capital 331 8956711 WA Department of Commerce Grant $ 1,000,000.00 331 5436500 Construction Projects $ 1,000,000.00 Department of Commerce Grant for construction of MLK Jr.Pool Transit Capital 464 8953448 Dept Of Transportation $ 320,000.00 464 4676441 D/R Van $ 320,000.00 DOT Transit grant for Paratansitvans Police Grant 152 .953317 DOJ Federal Indirect 33316 $ 499,212.00 152 3174100 Professional Service $ 499,212.00 YPD GI ant Office on Violence Against Women(OVW) $ 2,159,704.57 — $ 2,159,704.57 Increase Budget Expenditures from Reserves Dispatch 154 Reserves $ 48,588.00 154 3416420 Operating Equipment $ 48,588.00 9 Radio Equipment 396 Capital Fund 303 Reserves $ 62,000.00 303 3196300 Improvements Other Than Bldgs $ 62,000.00 10 Office remodel Transit Capital 464 Reserves $ 4,986,927.30 464 4516100 Land $ 4,986,927.30 11 McCurley Fruitvale Property LLC(Subaru)Acquisition Transit Capital 464 Reserves $ 788,072.71 464 4516200 Buildings $ 788,072.71 McCurley Fruitvale Property LLC(Subaru)Acquisition Capital Theatre Capital 322 Reserves $ 35,334.00 322 2706500 Construction Projects $ 35,334.00 12 Match for Department of Commerce Grant Fire Capital 332 Reserves $ 35,000.00 332 3314800 Improvements Other Than Bldgs $ 35,000.00 13 Roof repair for Fire Stations 93 2 Police Vehicles. Change orders due to manufacturing delays not accounted for Equipment Rental Capital 552 Reserves $ 604,000.00 552 5526440 Trucks $ 604,000.00 14 in the 2022 budget. Tire Management System,mowers,and trailers not accounted for in the 2022 Equipment Rental Capital 552 Reserves $ 21,000.00 552 5526450 Other Equipment $ 21,000.00 15 budget ARPA 180 Reserves $ 1,500,000.00 18o 5436300 Improvements Other Than Bldgs $ 1,500,000.00 16 East Side Pool Capital Project ARPA Revenue APRA 180 8953119 American Rescue Plan $ 13,097,739.50 180 Reserves $ 13,097,739.50 17 American Rescue Plan revenue not budgeted in 2022 $ 21,178,661.51 $ 21,178,661.51 'House Keeping Equipment Rental 551 8954801 Fuel-Resale Revenue $ 242,761.00 551 5543420 Resale-Unleaded Gasoline $ 242,761.00 18 Omitted from the 2022 Budget Resale Unleaded Gasoline Equipment Rental 551 8954801 Fuel-Resale Revenue $ 1,287,393.00 551 5543440 Resale-Diesel#2 $ 1,287,393.00 Omitted from the 2022 Budget Resale Unleaded Gasoline Street Capital 346 8147850 2018 SI ED River Rd $ 46,779.40 142 8147850 2018 SI ED River Rd $ 46,779.40 19 Move SI ED loan from Fund 142 to Fund 346 omitted from budget amendment $ 1,576,933.40 $ 1,576,933.40 $ 24,915,299.48 $ 24,915,299.48 8/31/2022 1 of 1 C:\Users\sclaar\AppData\Local\Microsoft\Windows\INetCache\Content.Outlook\0C86J6OE\JM-2022 3rd Quarter Budget Amendment 08232022