HomeMy WebLinkAbout11/17/2015 05L Budget Amendment and Appropriations for Miscellaneous ExpensesBUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 5. L.
For Meeting of. November 17, 2015
ITEM TITLE: Second reading of an ordinance amending the 2015 budget and
making appropriations from Unappropriated Fund Balances within
various Funds for expenditure during 2015 (First reading on
November 3, 2015)
SUBMITTED BY: Cindy Epperson, Director of Finance & Budget
SUMMARY EXPLANATION:
During our development of the 2016 preliminary budget, which requires analysis of 2015 budget trends and
estimates, we noted several instances where additional appropriation is warranted so funds remain within
budget at the end of 2015. In most cases there is additional revenue to support the additional expenditures,
either in program revenues or grants. In the few cases that are not supported by additional revenue, the fund
balance is adequate to absorb the increase.
General Fund is estimated to come in below budget because of cost containment measures instituted because
utility tax revenues are not meeting estimates. Therefore, we are not proposing additional appropriations in
General Fund.
We are asking for appropriation for the following purposes:
Parks & Recreation Fund
Beyond the Bell after school program (supported
$20,000
by fee revenue)
Arterial Street Fund
West Valley Middle School vicinity Traffic Safety
$609,000
Improvements (92% grant funded)
Arterial Street Fund
North 1st Street Phase 2 (100% grant funded)
$885,000
Convention Center Ops Fund
Electricity bill-Hot Summer- -Use of Fund balance
$10,850
Capitol Theatre Ops Fund
Mid -year lease adjustment for CTC offices -- funded
$10,000
by additional Hotel/Motel Tax
Parks Capital Fund
Soccer Park Acquisition and Development -SOZO
$5,000,000
project -- funded by General Obligation Bonds
Environmental Fund
Additional Clean -up of Tiger Mart sites - funded 100%
$550,000
by Dept. of Ecology Grant
Wastewater Op. Fund
Additional Transfer to WW Facility Capital Fund-
$1,000,000
supported by additional revenue from rates /charges
In addition, the Downtown Plaza project should have been added to the Central Business District Capital
Fund, but was erroneously included in the REET 2 Fund because REET 2 was the City's match of a
community donation to complete the preliminary design. Because we are prohibited by law to move budget
between funds, we are submitting a housekeeping appropriation that moves the entire project to the CBD
capital fund.
The attached appropriation adds these items to the 2015 budget, which increases the total City expenditure
budget by $8,484,850, while the revenue budget is increasing by $8,428,000, with a net use of reserves
Citywide of only $56,850 ($46,000 of Gas Tax in the Arterial Street Fund and $10,850 in the Convention
Center Operating Fund).
Resolution:
Other (Specify): Schedule I
Contract:
Start Date:
Item Budgeted: NA
Funding Source/Fiscal Impact:
Strategic Priority:
Insurance Required? No
Mail to:
Phone:
APPROVED FOR
SUBMITTAL:
RECOMMENDATION:
Ordinance: X
Contract Term:
End Date:
Amount:
Public Trust and Accountability
Pass Ordinance after second reading at the November 17, 2015 meeting.
City Manager
ATTACHMENTS:
Description Upload Date Type
D Appropriahon Ordliinance 10/19/2015 Ors. lhnaince
D ScAwAde de alillliirigAplpirolpiria licyi Ors. lhnaince 10/ 19/2015 Ors. lhnaince
ORDINANCE NO. 2015 -
AN ORDINANCE amending the 2015 budget for the City of Yakima; and
making appropriations from Unappropriated Fund Balances
within various funds for expenditure during 2015 for various
purposes described in the attached Schedule.
WHEREAS, the various funds indicated on the attached Schedule I contain
Unappropriated Fund Balances available for appropriation and expenditures during 2015
in various amounts and for the purposes mentioned in the attached Schedule, and
WHEREAS, at the time of the adoption of the 2015 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 2015, 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
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 day of
12015
ATTEST:
CITY CLERK
First Reading:
Publication Date:
Effective Date:
Cepperson 10/19/2015
MICAH CAWLEY, MAYOR
City of Yakima
2015 Appropriation Schedule
SCHEDULE I
Appropriate out of unappropriated fund balances of the various funds and in the various
amounts and for the purposes as described:
ACCOUNT AMOUNT FUND TOT. DESCRIPTION
PARKS & RECREATION FUND
131 519.1120
Total Expenditures
Parks and Recreation - Revenue
131 895.4710
Total Revenues
Net Use of Fund Balance
ARTERIAL STREET FUND
142 712.6530
142 712.6530
Total Expenditures
Streets - Revenue
142 895.3302
143 895.3302
Total Revenues
Net Use of Fund Balance
$20,000
$20,000
$20,000
$20,000
$0
Temporary salaries -After school /Beyond the Bell Program
Beyond the Bell program fees
Grants received in 2015
$609,000 West Valley Middle School Vicinity Traffic Safety Improvements
$885,000 North 1st Street Phase 2
$1,494,000
$563,000 Grant for School Traffic Safety Improvements
$885,000 Grant for North 1st Street Phase 2
$1,448,000
$46,000 Grants matched by Gas Tax
CONVENTION CENTER OPERATING FUND
Additional Electricity -Hot Summer
170 278.4701
$10,850
Pacific Power - Electricity
Total Expenditures
$10,850
Net Use of Fund Balance
$10,850
CAPITOL THEATRE OPERATING FUND
Mid -Year lease adjustment - Capitol Theatre offices
171 271.4510
$10,000
Outside Rentals
Total Expenditures
$10,000
Capitol Theatre - Revenue
171 895.1304
$10,000
Additional Hotel /Motel Tax
Total Revenues
$10,000
Net Use of Fund Balance
$0
PARKS CAPITAL FUND
Soccer Park Acquisition and Development -SOZO project
331 543.6100
$2,723,000
Land
331 543.6300
$2,277,000
Improvements Other than Buildings
Total Expenditures
$5,000,000
Parks Capital- Revenue
331 895.9101
$5,000,000
General Obligation Bond Proceeds
Total Revenues
$5,000,000
Net Use of Fund Balance
$0
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City of Yakima
2015 Appropriation Schedule
SCHEDULE 1
Appropriate out of unappropriated fund balances of the various funds and in the various
amounts and for the purposes as described:
ACCOUNT AMOUNT FUND TOT. DESCRIPTION
ENVIRONMENTAL FUND
555 561.4812
Total Expenditures
Environmental- Revenue
555 895.3445
Total Revenues
Net Use of Fund Balance
WASTEWATER OPERATING FUND
473 737.0055
Total Expenditures
Wastewater - Revenue
473 895.7901
473 895.2211
473 895.2212
473 895.4318
Total Revenues
Net Use of Fund Balance
CBD CAPITAL FUND
321 702.6511
Total Expenditures
CBD- Revenue
321 895.0050
321 895.6710
Total Revenues
Net Use of Fund Balance
REET 2 CAPITAL FUND
343 716.6500
343 716.0055
Total Expenditures
REET 2- Revenue
343 895.6110
Total Revenues
Net Use of Fund Balance
City -wide Total Expenditures
City -wide Total Revenues
Net Use of Fund Balance
$550,000
$550,000
$550,000
$550,000
$0
$1,000,000
$1,000,000
Grant - funded additional clean -up of Tiger Mart sites
Repair & Maintenance Contractors -Tiger Oil Site
Dept of Ecology Grant -Tiger Mart remediation
Additional Transfer to Wastewater Facility Capital Fund -tied to
additional revenue
Transfer Out to Other Funds
$500,000 Wastewater Connection Charges
$100,000 Wastewater Pre - treatment Charges
$100,000 Wastewater Discharge Permits
$300,000 Wastewater- Strong Waste Revenue
$1,000,000
$0
Housekeeping - -Move Downtown Plaza budget to appropriate
fund (to CBD Capital From REET 2 )
$800,000 Downtown Plaza- Engineering pre- Design
$800,000
$400,000 Transfer in from REET 2 Fund
$400,000 Downtown Plaza Donations
$800,000
$0
($800,000) Downtown Plaza- Engineering pre- Design
$400,000 Transfer to CBD Fund for Downtown Plaza Design
($400,000)
($400,000) Downtown Plaza Donations
($400,000)
$0
$8,484,850
$8,428,000
$56,850
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