HomeMy WebLinkAbout04/05/2016 05L Budget Amendment and Appropriations for 2015 Year-End EncumbrancesBUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDASTATEMENT
Item No. 51.
For Meeting of: April 5, 2016
ITEM TITLE: Ordinance Amending the 2016 Budget for 2015 Year -
End Encumbrances (Second Reading)
SUBMITTED BY: Cindy Epperson, Director of Finance and Budget
SUMMARY EXPLANATION:
Attached is an Ordinance amending the 2016 Budget to provide appropriations for
encumbrances outstanding at the close of the 2015 Fiscal year.
Encumbrances represent orders (included in 2015 Budget appropriations) for materials which
had been authorized but not yet received, or for services authorized but not yet completed, as of
December 31, 2015. Therefore, appropriations from Unencumbered Fund Balances are required
to move forward the budget for payment when the materials are received or services completed.
The total encumbrance for all funds is $2,782,804 as follows:
General Fund (reimbursable) $51,775
Neighborhood Development (HUD Grants) $1,917693
Parks Capital - Carry Forward $255,049
All other funds $558,287
Note: Neighborhood Development typically has a large encumbrance because this annual budget
is set based on "nevi' federal Community Development Block Grant (CDBG) and HOME grant
awards. Amounts obligated, but not yet spent at the end of each year, are carried forward into the
next year through the encumbrance ordinance.
In some instances, the appropriations will be funded by approved grants (i.e. Neighborhood
Development Block and Trolley Grants, etc.). Additional revenues in this ordinance total
$1,987,277. In all other instances, the appropriations will be funded by reserves in their
respective funds. Since General Fund was overspent in total, the only item included is for
projects in Utility Billing, which will be reimbursed entirely by the utilities, so that General Fund is
balanced with no net use of reserves.
This is an annual year -end accounting requirement.
STAFF RECOMMENDATION:
Pass Ordinance after the second reading at the April 5, 2016 meeting.
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date Type
D 2016 Encumbrance Ordinance 31812016 Ordinance
D Schedule 1- 2016 Encumbrance Ordinance 3/812016 Ordinance
ORDINANCE NO. 2016 -
AN ORDINANCE amending the 2016 budget for the City of Yakima; and
making appropriations for 2015 Year -End Encumbrances
from Unappropriated Fund Balances within various Funds for
expenditure during 2016.
WHEREAS, the various funds indicated on the attached Schedule I contain
Unappropriated Fund Balances available for appropriation and expenditures during 2016
in various amounts and for the purposes mentioned in the attached Schedule, and
WHEREAS, at the time of the adoption of the 2016 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 2016, 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
12016
ATTEST:
Sonya Claar Tee, City Clerk
First Reading:
Publication Date:
Effective Date:
Avina Gutierrez, Mayor
Cepperson 3/8/2016
City of Yakima
2016 Encumbrance Ordinance
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 Total
DESCRIPTION
GENERAL FUND
Utilities Cust Svc.
001 - 6514800
$
35,000
Office Improvements /Remodel
001 - 6514100
$
16,775
$
51,775
Back Haul Charges For AM
Total General Fund
$
51,775
General Fund Revenue
001 - 8954902
$
51,775
Customer Service Interfund Charge
Net General Fund
$
(0)
Office of Neighborhood Dev.
Carryover Grant programs
124 2414820
$
307,779
CDBG Single Family Housing Rehab
124 2414820
$
1,001,396
HOME - Single Family New Const.
124 2414820
$
608,518
HOME -CHDO
$
1,917,693
ONDS Revenue
124 8953102
$
307,779
CDBG Prior Year Grants
124 8953104
$
1,609,914
HOME Prior Year Grants
$
1,917,693
ONDS Net
$
-
Public Safety Communications
151 - 3434800
$
7,226
Radio Module
$
7,226
Trolley
162 - 2066500
$
17,809
Trolley Parking Lot Improvement project
Revenue -162 8953445
$
17,809
Balance of State Grant
Trolley Net
$
-
Front Street PBIA
163 2074910
$
3,779
$
3,779
Front Street projects
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City of Yakima
2016 Encumbrance Ordinance
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 Total DESCRIPTION
Parks Capital Improvement
331 - 5436300 $ 114,463 Milroy Park Restroom
331 - 5436500 $ 140,586 Randall Park Restroom
$ 255,049
Engineering & Utilities
342- 7146200
$
11,500
City Hall Door Upgrades
HDR Engineering - -Water System Plan
$
11,500
Transit Capital
Risk Management
464- 4676441
$
129,869
Replace 3 Vanpool Vehicles
464- 4516470
$
29,236
Rebuild Transit Engine ER7160
$
159,105
Refuse
Equipment Rental & Replace.
4714723500
$
27,327
Replenish Cart Inventory
$
27,327
Water Capital
477 - 7736534
$ 207,738
HDR Engineering - -Water System Plan
$
207,738
Risk Management
515 - 6694100
$ 50,313
Replace Thermo -Lay patch truck body
$
50,313
Equipment Rental & Replace.
551 - 5596440
$ 60,234
2016 Ford F -550 Flatbed
$
60,234
Public Works
560- 4934800
$ 13,257
Reznor Gas Fired Heater in Bus Wash
$
13,257
Total All Funds
Expenditures
$
2,782,804
Revenues
$
1,987,277
Net -All City
$
795,527
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