HomeMy WebLinkAbout11/15/2022 06.K. 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) Y�'1114'+
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 6.K.
For Meeting of: November 15, 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 Services 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:
Pass Ordinance
ATTACHMENTS:
Description Upload Date Type
Memo 10/14/2022 Corer Memo
❑ Ordinance 10/14/2022 Ordinance
Schedule I 10/14/2022 Backup Material
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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: 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
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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.
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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 Clear Tee, City Clerk
First Reading: November 1, 2022
Publication Date:
Effective Date:
City of Yakima
2022 Budget Amendment SCHEDULE
4th Quarter
1 -
From Fund I From Dr(Cr) To Fund To Dr(Cr) # Description I
Fund I Account#I Name $ Fund'Account I Name I $ Ref
New Revenue-offsetting increases in expenditures and revenues I
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 I
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
Resale-Diesel#2 Due to rising cost of Fuel increase both resale value
Equipment Rental Operating 551 8954801 Fuel Resale $ 65,000.00 551 5543440 $ 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\docConvartirPro\temp\NVDC\6ECCF302-A9D8-472D-A886-5DA7EOC7CF4A\Yakima.17516.1.JM-_2022_4th_Quarter_Budget_Amendment