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Home My WebLink About11/01/2022 14. 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 51l BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 14. For Meeting of: November 1, 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 for current year course correction is part of the annual budgeting process.Attached is an ordinance amending the 2022 Budget to provide appropriations for projects or programs that were not known 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 d ( dinance 10/14/2022 Odinance D Memo 10/14/2022 Omer demo L5 Schedule I 10/14/2022 Backup Material 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 18th day of November, 2022. Janice Deccio, Mayor ATTEST: Sonya Claar Tee, City Clerk First Reading: November 1, 2022 Publication Date: Effective Date: 3 ,, 0.7 j FINANCE TO: Mayor and City Council FROM: Jennifer Ferrer-Santa Ines, Director of Finance and Budget Kimberly Domine, Finance Division Manager Jen Paxton, Financial Services Officer DATE: October 14, 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). Streets Capital Fund 346 Systemic Pedestrian Safety Improvement Grant; this adjustment increases both revenue and expense in equal and offsetting amounts. $577,000. 2). General Fund 001 Department of Commerce CHIP Grant this is adjustment increases both revenue and expense in equal and offsetting amounts. $922,283. 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: 3). Increase expenditures in Water Operating Fund 474 for automated meter reading system supplies. $115,480 4). Increase expenditures in Equipment Rental Capital Fund 552 for police vehicles. $736,578 5). Increase expenditures in Cemetery Fund 144 due to rising costs of operations. $8,000 4 4 j r, FINANCE 6). Increase expenditures in Cumulative Reserve Capital Fund 392 for Cayenta Software Upgrade. $7000. 7). Increase expenditures in Capital Theatre Construction Fund 322 for theatre seating, dome lighting, balcony rail lighting, and handrail modifications. $60,000 8). Increase expenditures in Workers Comp Fund 514 for increased worker's comp claims. $302,000 9). Increase expenditures in Criminal Justice 3% Fund for increase in operational costs. $500 House Keeping: 10) Interest on Debt expense for 2018 refund 2015 Soccer Complex omitted from the budget. Increase expenditures $35 11) Due to rising costs of fuel prices increase Fuel Resale in both expenditures and revenues $65,500. City of Yakima 2022 Budget Amendment SCHEDULE I 4th Quarter From Fund From Dr(Cr) To Fund To Dr(Cr) # Description Fund I Account# I Name $ Fund'Account I Name I $ Ref New Revenue-offsetting increases in expenditures and revenues Streets Capital 346 8953322 Federal Hiway Administration $ 317,000.00 346 7156511 Eng Pre-Design 59511 $ 317,000.00 1 Systemic Pedestrian Safety Improvements Streets Capital 346 8953322 Federal Hiway Administration $ 260,000.00 346 7154100 Professional Svcs $ 260,000.00 Systemic Pedestrian Safety Improvements General Fund 1 8953457 Dept of Commerce $ 922,283.00 1 2264100 Professional Svcs $ 922,283.00 2 Department of Commerce CHIP Grant $ 1,499,283.00 $ 1,499,283.00 'Increase Budget Expenditures from Reserves ' Water Operating 474 Reserves $ 115,480.00 474 7643112 Operating Supplies/General $ 115,480.00 3 500 Endpoint for automated meter reading system Equipment Rental Capital 552 Reserves $ 736,578.00 552 5526430 Cars $ 736,578.00 4 Police Vehicles Tahoma Cemetery 144 Reserves $ 500.00 144 5181200 Overtime $ 500.00 5 Due to increase costs of operation Tahoma Cemetery 144 Reserves $ 4,000.00 144 5184300 Items purch resale or inv $ 4,000.00 Due to increase costs of operation Tahoma Cemetery 144 Reserves $ 2,000.00 144 5184891 EQR Repair Services—Labor $ 2,000.00 Due to increase costs of operation Tahoma Cemetery 144 Reserves $ 1,500.00 144 5184892 EQR Repair Services—Parts $ 1,500.00 Due to increase costs of operation Cumulative Reserv-Capital Impr 392 Reserves $ 7,000.00 392 6526450 Other Equipment $ 7,000.00 6 Cayenta Software upgrade Capital Theatre Capital 322 Reserves $ 35,000.00 322 2706500 Construction Projects $ 35,000.00 7 Theatre seating Capital Theatre Capital 322 Reserves $ 10,000.00 322 2706500 Construction Projects $ 10,000.00 Dome lighting Capital Theatre Capital 322 Reserves $ 10,000.00 322 2706500 Construction Projects $ 10,000.00 Balcony rail lighting Capital Theatre Capital 322 Reserves $ 5,000.00 322 2706500 Construction Projects $ 5,000.00 Handrail modifications Workers Comp 514 Reserves $ 100,000.00 514 1784990 Claims Settlements $ 100,000.00 8 Increase in workers comp claims Workers Comp 514 Reserves $ 95,000.00 514 1774100 Professional Svcs $ 95,000.00 Increase in workers comp claims Workers Comp 514 Reserves $ 100,000.00 514 1782330 Time Loss Disability Payments $ 100,000.00 Increase in workers comp claims Workers Comp 514 Reserves $ 7,000.00 514 1762509 Insurance Premium(risk trf) $ 7,000.00 Increase in workers comp claims Criminal Justice 003 3 Reserves $ 500.00 3 1554100 Professional Svcs $ 500.00 9 Increase in operational costs $ 1,229,558.00 $ 1,229,558.00 'House Keeping Corrected debt expense for 2018 Refund 2015 Soccer Debt 281 8877100 2018 Refnd 2015 Soccer Complex $ 35.00 281 Reserves $ 35.00 10 Complex Due to rising cost of Fuel increase both resale value Equipment Rental Operating 551 8954801 Fuel Resale 65,000.00 551 5543440 Resale-Diesel#2 p g $ $ 65,000.00 11 expenditures and revenues $ 65,035.00 $ 65,035.00 $ 2,793,876.00 $ 2,793,876.00 10/14/2022 C:\Program Files(x86)\neevia.com\docConvdrbfrPro\temp\NVDC\6ECCF302-A9D8-472D-A886-5DA7E0C7CF4A\Yakima.17516.1.JM-_2022_4th_Quarter_Budget_Amendment