HomeMy WebLinkAbout09/20/2022 06.M. 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 (Second Reading)BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 6.M.
For Meeting of: September 20, 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
(Second 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:
STRATEGIC PRIORITY:
Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
Pass Ordinance
ATTACHMENTS:
Description
Upload Date
Type
Ordinance
8/24/2022
Ordinance
Memo
8/24/2022
Cover Memo
schedule
9/19/2022
Cover Memo
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'" day of
September, 2022.
Janice Deccio, Mayor
ATTEST:
Sonya Claar Tee, City Clerk
First Reading: September 6, 2022
Publication Date:
Effective Date:
TO: Mayor and City Council
FROM: Jennifer Ferrer -Santa Ines, Director ofFinance and Budget
N]rnbedyC>ornin6. Finance Division Manager
Jen Paxton, Financial Services Officer
DATE: August 24.2O22
RE: 2022 Budget Ordinance
This budget ordinance effects course corrections based on new information for the 2022 Budget
year that was not knOvvD at the time Of budget adoption. Staff nJUUne|y brings budget
amendments, approximately quarterly b]betransparent and accountable.
Budget amendment is o recurring budget process step; staff accumulates new information
anticipating to bring adjustments of this type to council on an approximately quarterly basis and
iatypically for one offour reasons:
1\ New additional revenue makes it possible to approve additional related expenses,
2\ Prior -year budgeted obligations need to be rolled forward to nO8tCh disbursement in the
current year, ifnot yet disbursed by Feb. 28th (HO days)
3\ Accumulated fund balances can beappropriated, and
4\ Corrections Orchanges between funds.
Staff requests approval of adjustments and C0rneCU0nG to the 2022 budget that are now known
that were not hnOvvn at the time of adoption, per the attached detail Gpre8dGh88t, described in
more detail as follows. Item numbers listed match red Ref #'s on attached spreadsheet:
New Revenue:
1\.General Fund 001emergency fiber restoration reimbursement; this adjustment increases both
revenue and expense iOequal and offsetting amounts. $7,827.57.
2). General Fund 001Department OfCommerce Community Partnership Program (CAO)Grants
to 8dUC8Led P8Sid8DLS OO V8Dd8|iSDlS; this Gd]UStDl8Dt iOCre8S0S both revenue and
expense inequal and offsetting amounts. $75.000.
3). Parks Operating Fund 131donation for benches at the picklebaUcourts at Franklin Park; this
adjustment increases both revenue and expense in equal and offsetting amounts. $2,865.
4\.P8[kS OperatingFund 131donation for programs atthe Washington Fruit Community Center;
this adjustment increases both revenue and expense inequal 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 inequal and offsetting amounts. $250.000.
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
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
3rd Quarter
SCHEDULEI
Fund
Name
Fund
Name
New Revenue - offsetting increases in
expenditures and revenues
General Fund
1
8956919
Miscellaneous Revenue
$ 7,627.57
1
3514900
R & M/Contractors
$
7,627.57
General Fund
1
8953463
State Grants
$ 75,000.00
1
2293110
Office And Operating Supplies
$
75,000.00
Parks
131
8956704
Contributions & Donations
$ 2,865.00
131
S413500
Small Tools & Minor Equipment
$
2,865.00
Parks
131
8956704
Contributions & Donations
$ 5,000,00
131
5113110
Office And Operating Supplies
$
5,000.00
Transit Capital
464
8953456
Transit Grant
$ 250,000.00
464
4516470
Buses
$
250,000.00
Parks Capital
331
8956711
WA Department of Commerce Grant
$ 1,000,000.00
331
5436500
Construction Projects
$
1,000,000.00
Transit Capital
464
8953448
Dept Of Transportation
$ 320,000.00
464
4676441
D/R Van
$
320,000.00
Police Grant
152
8953317
DOJ Federal Indirect 33316
$ 499,212.00
152
3174100
Professional Service
$
499,212.00
$ 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
3%Capital Fund
303
Reserves
$ 62,000.00
303
3196300
Improvements Other Than Bldgs
$
62,000.00
Transit Capital
464
Reserves
$ 4,986,927.30
464
4516100
Land
$
4,986,927.30
Transit Capital
464
Reserves
$ 788,072.71
464
4516200
Buildings
$
788,072.71
Capital Theatre Capital
322
Reserves
$ 35,334.00
322
2706500
Construction Projects
$
35,334.00
Fire Capital
332
Reserves
$ 35,000.00
332
3314900
Improvements Other Than Bldgs
$
35,000.00
Equipment Rental Capital 552 Reserves $ 604,000.00 552 5526440 Trucks $ 604,000.00
Equipment Rental Capital 552 Reserves $
21,000.00 552
SS26450 Other Equipment $
21,000.00
ARPA 180 Reserves $
1,500,000.00 180
5436300 Improvements Other Than Bldgs $
1,500,000.00
APRA 180 8953119 American Rescue Plan $
13,097,739.50 180
Reserves $
13,097,739.50
$
21,178,661.51
$
21,178,661.51
1 Emergency Fiber Restoration -Reimbursement
2 Dept. of Commerce Grant. Could be "Community Partnership Program- (CAD)".
3 Donation for benches at the Pickleball Courts at Franklin Park
4 Donation for Washington Fruit Community Center Programs
5 Increase costs of bus purchase paid for by increase ARPA Revenue
6 Department of Commerce Grant for construction of MILK Jr. Pool
7 DOT Transit grant for Paratransit vans
8 YPD Grant from Office on Violence Against Women (OVW)
9 Radio Equipment
10 Office remodel
11 McCurley Fruitvale Property LLC (Subaru) Acquisition
McCurley Frutvale Property LLC (Subaru) Acquisition
12 Match for Department of Commerce Grant
13 Roof repair for Fire Stations 93
2 Police Vehicles. Change orders due to manufacturing delays not accounted
14 for in the2022 budget.
Tire Management System , mowers, and trailers not accounted for in the 2022
15 budget.
16 East Side Pool Capital Project ARPA Revenue
17 American Rescue Plan revenue not budgeted in 2022
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
Streets Capital 346 8147850 2018 SIED River Rd
46,779.40 142 8147850 2018 SIED River Rd
46,779.40 19 Move SIED 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
8/24/2022 C:\Program Files(x86)\neevia.dooi\S1ocConverterPro\temp\NVDC\BA7F58A1-7E3C-4083-AB36-18BiF7DB03AE\Yakima.17171.1.1M-_2022_3rd_Quarter_Budget_Amendment_08232022