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Home My WebLink About4194 OrdinanceORDINANCE NO.� AN ORDINANCE AMENDING THE 2014 ANNUAL OPERATING BUDGET OF THE CITY OF PASCO BY PROVIDING SUPPLEMENT THERETO; BY APPROPRIATING REVENUE RECEIVED IN EXCESS OF ESTIMATED REVENUES FOR THE CURRENT YEAR AND BY PROVIDING TRANSFERS AND ADJUSTMENT AUTHORITY. WHEREAS, staff has identified the need to make certain revisions to the 2014 Annual Operating Budget originally adopted through Ordinance No. 4129 on December 16, 2013; and WHEREAS, a Public Hearing has been held subsequent to due notice, and the City Council has after consideration, deemed the proposed Supplement to the Annual Operating Budget necessary and appropriate; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON DO ORDAIN AS FOLLOWS: §1. Pursuant to RCW 35A.33.120, the 2014 Operating Budget be and the same is hereby amended to provide for the following adjustments to revenue and expenditures, and by providing authority for any necessary transfer of money within or between funds indicated. FUND REVENUES EXPENSES GENERAL FUND $2,508,000 $3,240,984 STREET FUND 851,000 1,071,112 ARTERIAL STREET FUND 21,000 6,500 I-182 CORRIDOR TRAFFIC IMPACT (80,000) - STREET OVERLAY FUND 62,000 210,000 CD GRANT FUND 82,767 (125,500) MARTIN LUTHER KING FUND - 6,000 AMBULANCE FUND 38,000 272,840 CEMETERY FUND 14,000 33,000 BOULEVARD MAINTENANCE FUND (42,000) 434,592 Golf Course Fund (118,000) (172,000) SENIOR CENTER FUND 15,700 25,700 MULTI MODAL FUND - 1,500 RIVERSHORE TRAIL & MARINA FUND - 7,000 SPECIAL ASSESSMENT LODGING 40,000 42,797 LITTER ABATEMENT FUND 5,000 - REVOLVE ABATEMENT FUND 62,000 24,000 TRAC FUND 25,000 118,000 PARK DEVELOPMENT 45,000 15,000 CAPITAL IMPROVEMENT FUND 400,000 1,388,575 ECONOMIC DEVELOPMENT FUND 1,627,000 1,400,688 STADIUM FUND LID DEBT FUND GENERAL CONSTRUCTION FUND WATER/SEWER UTILITY FUND GOV'T EQUIPMENT RENTAL O&M FUND BUSINESS EQUIPMENT RENTALO&M FUND GOV'T EQUIPMENT REPLACE FUND BUSINESS EQUIPMENT REPLACE FUND MEDICAL DENTAL FUND (closed) MEDICAL FUND DENTAL FUND VISION FUND OLD FIRE PENSION OLD FIRE OPEB TOTAL CITY WIDE OPERATING BUDGET 462,500 17,500 173,000 40,938 1,628,252 1,628,252 1,067,500 1,470,146 24,255 24,255 - 2,570 79,288 1,807,325 18,111 27,975 (6,395,858) (6,251,607) 5,370,964 4,944,291 447,434 395,600 54,351 39,000 - 5,000 15,000 $8,486,264 $12,167,033 The above items are shown as revenues and appropriations to specific budgets and items within budgets in the attachment marked "Exhibit 1 — 2014 Budget Supplement" the Expenditure/Revenue detail, which is incorporated herein as though fully set forth. §2. That the additions in appropriations and expenditures are hereby declared to exist in the above funds for the said uses and purposes as shown above and in the Exhibit and the proper City officials are hereby authorized and directed to issue warrants and transfer funds in accordance with the provision of the Ordinance §3. This Ordinance shall take effect five (5) days after passage and publication. Adopted by the City Council of the City of Pasco, on this 15th day of December, 2014. Matt Watkins, Mayor ATTEST: '"'o () ( /�— D ie ark, City Clerk APPROVED AS TO FORM: Leland B. Kerr, City Attorney EXHIBIT I - 2014 Operating Budget Supplement Account Description REVENUES EXPEND FUND BAL GENERAL FUND 125,000 Property Taxes (95,000) Local Sales Taxes 1,780,000 Broker Ntl Gas Use Tax 190,000 Criminal Justice 1/10% 150,000 Telephone B&O Tax (230,000) Electric B&O Tax 350,000 Building Permits 300,000 Investment Interest (65,000) Golf Course Lease (187,000) Traffic Infraction Penalty (45,000) Debit/Credit Card Fees 360,000 Total Revenues 2,508,000 COURT Wages 100,000 Benefits 28,000 Legal Combined Services 42,000 Total Court - 170,000 CITY MANAGER'S OFFICE Wages 125,000 Benefits 27,000 Miscellaneous Services 15,000 Services 66,000 Supplies 6,000 Total City Manager's Office - 239,000 POLICE Wages/Overtime 80,000 Benefits 8,000 Other Contract Services 170,000 City Mgr. Discretionary Items 78,500 Other Machinery Equip > $5,000 11,500 Total Communications 348,000 FIRE Wages & Overtime 496,000 Benefits 5,000 Other Machinery Equip > $5,000 61,000 Total Fire - 562,000 ACS Wages & Overtime 76,400 Benefits 63,500 Supplies 183,664 Services 359,046 Buildings and Structures (2 park shelters) 24,000 Supplies (Primarily computers/software) 552,500 Services 131,500 Total ACS - 1,390,610 CED Wages (55,000) Benefits (35,000) Professional Services 183,000 Total CED - 93,000 Explanation Overbudgeted revenues Underbudgeted revenues Underbudgeted revenues Underbudgeted revenues Overbudgeted revenues Underbudgeted revenues Underbudgeted revenues Overbudgeted revenues Lease unsustainable by Golf Fund Overbudgeted revenues Underbudgeted revenues City Manager & Human Resources Manager Transition City Manager & Human Resources Manager Transition Moving Expense AWC premium ($44,000) transfer from finance budget CM Discretionary -Added Following Workshop Overtime increase due to staffing availability Overtone increase due to staffing availability Prisoner Housing CM Discretionary - Added Following Workshop CM Discretionary -Added Following Workshop Increased labor costs Increased labor costs CM Discretionary - Added Following Workshop Underbudgeted Wages -Overtime Underbudgeted Benefits IS & Facilities (primarily) Additional Legal and Billing Services CM Discretionary - Added Following Workshop CMDiscretionary -Added Following Workshop CM Discretionary - Added Following Workshop Salary Savings Salary Savings Contract services to cover for staffing shortages LIBRARY R&M Supplies 1,270 Library Sign Services 80,155 Underbudgeted Total Library - 81,425 Page 1 2014 Operating Budget Supplement Account Description REVENUES EXPEND FUND BAL NONDEPARTMENTAL Wages (106,500) Medical/Vision Premium 92,500 Organizational Services 140,000 Services 191,877 Transfer to Fund 189 5,000 Transfer to ER fund 515 58,350 Transfer to Street 110 300,000 Transfer to CDBG fund 140 4,700 Transfer to HOME fund 142 18,067 Transfer to Ambulance Fund 150 38,000 Transfer to Senior Center fund 170 15,700 Transfer to Stadium Convention Center Fund 195 440,000 Transfer Out to Fund 510 (Equip. O&M) 24,255 Services (33,000) Computers/Software ("Finance" Non-Deptl.) (531,000) Tools/Equipment/Furnishings ("Finance" Non-Deptl.) (301,000) Total NonDepartmental 356,949 TOTAL GENERAL FUND 2,508,000 3,240,984 (732,984) Explanation Labor Contract settlements Underbudgeted premiums Underbudgeted Underbudgeted retiree Medical Svcs, tax refund to DOR To ensure positive fund balance Underfunded due to increase of vehicle purchases LED Street Lights Disallowed charges Disallowed charges Possible CBA settlement To cover City Manager Discretionary projects and proll svcs. overage To cover Stadium Convention Center's negative Fund Balance Transfer to provide funds to cover supplemental budget requests CM Discretionary - Added Following Workshop CM Discretionary -Added Following Workshop CM Discretionary -Added Following Workshop STREET FUND Franchise Fees 200,000 Underbudgeted Private Contributions 50,000 Project contribution Transfer from GF 300,000 LED Street Lights Transfer from Capital Imprvmt. Fund 301,000 LED Street Lights Wages- Overtime 24,845 Snow events & project overrun Supplies 127,955 School Flashing Beacon Upgrade & project overrun Services 918,312 LED Street Lights & Courts St. ADA upgrades TOTAL STREET FUND 851,000 1,071,112 (220,112) ARTERIAL STREET FUND Motor Vehicle Fuel Tax 15,000 Underbudgeted East Zone 6,000 Underbudgeted Consultants 6,500 Underbudgeted TOTAL ARTERIAL STREET FUND 21,000 6,500 14,500 I-182 Corridor Traffic Impact Traffic Impact (80,000) Overbudgeted TOTAL 1-182 CORRIDOR (80,000) - (80,000) STREET OVERLAY FUND Electric B&O Tax 62,000 Underbudgeted PW -Roadway Maint. Proj. Svcs. 150,000 Underbudgeted projects Transfer Out 60,000 2014 Supplemental CIP Projects TOTAL STREET OVERLAY FUND 62,000 210,000 (148,000) CD GRANT FUND Transfer from GF fund 100 4,700 Disallowed charges Program Income 430,000 Received Program Income Fed Direct HUD (320,000) Program income must be used before receiving grant funds. TOTAL CDBG FUND 114,700 HOME GRANT FUND Richland Home Consortium Interlocal Oper. Grants Transfer from GF fund 100 Items for Resale (100,500) TOTAL HOME FUND (31,933) (100,500) 200,000 (250,000) 18,067 Underbudgeted Overbudgeted Disallowed expenses Will not be purchased before year-end NSP FUND Downpayment Assistance (55,000) Will not be used before the end of the year Downpayment Assistance 30,000 New information -Added following workshop TOTAL NSP FUND - (25,000) CD GRANT FUND #14X 82,767 (125,500) 208,267 Page 2 2014 Operating Budget Supplement Account Description REVENUES EXPEND FUND BAL Explanation MLK CTR. FUND Wages 6,000 Underbudgeted TOTAL MLK CTR FUND - 6,000 (6,000) AMBULANCE FUND Transfer In - One Time 38,000 Underfunded change of conditions Transfer Out to CIP Fund 367 Wages Benefits 46,840 Unfunded projects 105,500 Underfunded 52,500 Underfunded Insurance Prem & Claims 68,000 Deductible underbudgeted TOTAL AMBULANCE FUND 38,000 272,840 (234,840) CEMETERY FUND Cemetery Services 14,000 Underbudgeted Wages 6,000 Underbudgeted Benefits 10,000 Underbudgeted CM one time Service 3,000 Install fire & security system City Mgr Discretionary Item 7,000 Complete Irrig System/landscape front of Cemetery Tools Equip 7,000 Lowering Device TOTAL CEMETERY FUND 14,000 33,000 (19,000) BOULEVARD MAINTENANCE FUND Broadmoor Blvd. Zone (29,000) Overbudgeted Burden Blvd. Zone (13,000) Overbudgeted I/F Loan Proceeds Distribution 414,592 Unbudgeted R&M Supplies 20,000 Underfunded supplies & 1-182 Fencing TOTAL BOULEVARD MAINTENANCE (42,000) 434,592 (476,592) GOLF COURSE FUND Proshop Merchandise (26,000) Overbudgeted Season Pass (92,000) Overbudgeted I/F Golf Course Rent (187,000) Golf Course Fund could not sustain $300K rent per annum. Professional Services 15,000 Underbudgeted TOTAL GOLF COURSE FUND (118,000) (172,000) 54,000 SENIOR CENTER FUND Transfer In - One Time 15,700 To cover City Mgr Discretionary Svcs. And Prof. Svcs. Overage Wages 10,000 Underbudgeted City Mgr Discretionary Item 6,200 Replace countertops, window, light fixtures, Microphone system Professional Services 9,500 Underfunded Clean Heating/AC Duct System & Vents TOTAL SENIOR CENTER FUND 15,700 25,700 (10,000) MULTI MODAL FUND Wages 1,500 Underbudgeted TOTAL MULTI MODAL FUND - 1,500 (1,500) MARINA FUND Water (City Non -Tax) 7,000 Underbudgeted TOTAL MARINA FUND - 7,000 (79000) LODGING TAX FUND Hotel/Motel TPA 40,000 Underbudgeted Organizational Svcs. 42,797 Underbudgeted TOTAL LODGING TAX FUND 40,000 42,797 (2,797) LITTER ABATEMENT FUND Transfer from GF 5,000 To ensure positive fund balance TOTAL LITTER ABATEMENT FUND 5,000 - 5,000 REVOLVE ABATEMENT FUND Abatement Charges 15,000 Underbudgeted Penalties (Non -Court) 47,000 Underbudgeted Nuisance Abatement 24,000 Underbudgeted TOTAL REVOLVE ABATEMENT FUNI 62,000 24,000 38,000 Page 3 2014 Operating Budget Supplement Account Description REVENUES EXPEND FUND BAL Explanation TRAC FUND Hotel/Motel Taxes 25,000 Underbudgeted Organizational Services 18,000 Pint for prior year Organizational Services 100,000 Franklin County Interlocal Agreement -Added Following Workshop TOTAL TRAC FUND 25,000 118,000 (93,000) PARK DEVELOPMENT FUND Neigh Park District #1 25,000 Underbudgeted Neigh Park District #2 20,000 Underbudgeted Property Tax Assessments 15,000 Underbudgeted TOTAL PARK DEVELOP FUND 45,000 15,000 30,000 CAPITAL IMPROVEMENT FUND 1 st QTR REET 200,000 Underbudgeted 2nd QTR REET 200,000 Underbudgeted Transfer to Street 301,000 LED Street Lights Transfer to General CIP Fund 1,087,575 To cover 2014 supplemental budget projects TOTAL CAPITAL IMPROVEMENT FUND 400,000 1,388,575 (988,575) ECONOMIC DEVELOPMENT FUND Sale of Capital Assets 227,000 Unbudgeted I/F Loan Proceeds from Fund #515 1,400,000 Imerfund loan approved by Council 1/21/14 Land 1,350,688 Land purchased with proceeds Organizational Services 35,000 DPDA Strategic plan Website development R&M Supplies 15,000 Repair & Maint costs higher than anticipated TOTAL ECONOMIC DEVELOP FUND 1,627,000 1,400,688 226,312 STADIUM CONVENTION CENTER Hotel/Motel Taxes 20,000 Underbudgeted Long-term space lease 2,500 Underbudgeted Transfer in from General Fund 440,000 Negative fund balance Services 17,500 Underfunded Gesa Stadium Maintenance TOTAL STADIUM CONVENTION CENTER 462,500 17,500 445,000 LID 144 FUND Special Assessment Interest Special Assessment Principal Recd I/F Loan Repayment LID 146 FUND Special Assessment Principal Rec'd I/F Loan Repayment 5,000 Underbudgeted 11,000 Underbudgeted 20,938 Underbudgeted 16,000 20,938 10,000 Underbudgeted 10,000 Underbudgeted 10,000 10,000 LID 148 FUND Special Assessment Principal Recd 73,000 Underbudgeted OF Loan Repayment 10,000 Underbudgeted 73,000 10,000 LID 149 FUND Special Assessment Principal Rec'd 74,000 Underbudgeted 74,000 - TOTAL ALL LID 173,000 40,938 132,062 GENERAL CONSTRUCTION FUND Transfer in from Cap. Impr. Fund 1,087,575 To provide funding for 2014 supplemental budget projects Transfer in from Utility Fund 433,837 To provide funding for 2014 supplemental budget projects Transfer in from Street Overlay Fund 60,000 To provide funding for 2014 supplemental budget projects Transfer in from Ambulance Fund 46,840 To provide funding for 2014 supplemental budget projects CAPITAL PROJECTS 1,628,252 Additional funding needed TOTAL GEN'L CONSTRUCTION FUND 1,628,252 1,628,252 - Page 4 2014 Operating Budget Supplement Account Description REVENUES EXPEND FUND BAL WATER/SEWER UTILITY FUND Transfer in from General Fund 24,255 Water Sales 345,000 Transfer to provide funds to cover supplemental budget requests Irrigation Sales 200,000 6,630 State Grant Ecology (Operating) 17,500 Services State Ecology Contributed Capital 400,000 Capital Sewer CIP - Expansion 105,000 24,255 Transfers Out to CIP Fund - 433,837 Wages & Overtime 237,000 Benefits Tires & Batteries 55,000 Supplies 287,758 Services - 456,551 TOTALWATER/SEWER UTILITY FUN[ 1,067,500 1,470,146 (402,646) Explanation Underbudgeted Underbudgeted Underbudgeted Underbudgeted Underbudgeted To cover proposed projects in CIP Supplemental Budget Underbudgeted Irrigation, PWRF, Sewer Treatment Plant Underbudgeted Irrigation, PWRF, Sewer Treatment Plant Underbudgeted additional expansions Underbudgeted GOV'T EQUIPMENT REPLACEMENT O&M Transfer in from General Fund 24,255 Transfer to provide funds to cover supplemental budget requests Tires & Batteries 6,630 Tire Expenditures coming up Grader, Ambulances, Regular Tire Purchase Services 17,625 Unusual and costly repairs Hydraulic & engine TOTAL GOVT ER O&M 24,255 24,255 - UTILITY EQUIPMENT REPLACEMENT O&M Tires & Batteries 2,570 Increased usage on Vactor Truck & Jet Truck tires wearing out at a faster rate TOTAL Utility ER O&M - 2,570 (2,570) GOVT EQUIPMENT REPLACEMENT FUND ER Tools Eqpt Furn <5000. (15,530) DVR's not purchased in 2014 Police Dept ER Vehicles to C WIP 422,855 Various vehicles actual cost higher than anticipated I/F Loan Disbursement to Fund #194 1,400,000 Interfund loan approved by Council 1/21/14 I/F Loan Receipt 20,938 Underbudgeted Transfer from General Fund 100 58,350 Various vehicles actual cost higher than anticipated TOTAL GOVT EQUIP REPL FUND 79,288 1,807,325 (1,728,037) UTILITY EQUIPMENT REPLACEMENT FUND OF ER replacement 18,111 PWRF Veh # 7740 1992 Kenworth Dump Truck purchased in 2014 ER Vehicles to CWIP 27,975 Purchase of Dump truck for PWRF and other PWRF vehicles TOTAL UTILITY EQUIP REPL FUND 189111 27,975 (99864) MEDICAL/DENTAL FUND - (Closed 2013) Estimated Beginning Fund Balance (677,460) Remove estimated beginning fund balance I/F Medical Premium Employer (4,869,961) Move revenue budgets to Funds 521; 522; and 523 Med. Premium EE Deduct (399,753) Move revenue budgets to Funds 521; 522; and 523 OF Dental Premium Employer (409,607) Move revenue budgets to Funds 521; 522; and 523 Dental Premium EE Deduct (37,827) Move revenue budgets to Funds 521; 522; and 523 Investment Interest (1,250) Move revenue budgets to Funds 521; 522; and 523 Transfer Out to Medical Fund #521 100,000 Transfer out beginning fund balance to Fund 523 Transfer Out to Vision Fund #523 44,251 Transfer out beginning fund balance to Fund 523 Services (5,181,891) Move expenses budgets to Funds 521; 522; and 523 Estimated Ending Fund Balance (1,213,967) Remove estimated ending fund balance TOTAL MEDICAL/DENTAL FUND (6,395,858) (6,2519607) (144,251) MEDICAL FUND I/F Medical Premium Employer 4,869,961 Move revenue budgets from Fund 520 (Closed in 2013) Med. Premium EE Deduct 399,753 Move revenue budgets from Fund 520 (Closed in 2013) Investment Interest 1,250 Move revenue budgets from Fund 520 (Closed in 2013) Transfer in from Medical/Dental Fund #520 100,000 Transfer in Fund 520 beginning fund balance Services 49944,291 Move expenditure budgets from Fund 520 (Closed in 2013) TOTAL MEDICAL FUND 59370,964 4,9449291 426,673 DENTAL FUND I/F Dental Premium Employer 409,607 Move revenue budgets from Fund 520 (Closed in 2013) Dental Premium EE Deduct 37,827 Move revenue budgets from Fund 520 (Closed in 2013) Services 395,600 Move expenditure budgets from Fund 520 (Closed in 2013) TOTAL DENTAL FUND 447,434 395,600 51,834 Page 5 2014 Operating Budget Supplement Account Description REVENUES EXPEND FUND BAL Explanation VISION FUND OF Vision Premium Employer 6,000 Budget revenues for new fund Vision Premium EE Deduct 4,100 Budget revenues for new fund Transfer in from Medical/Dental Fund #520 44,251 Transfer in Fund 520 beginning fund balance Services 39,000 Budget expenditures for new fund TOTAL VISION FUND 54,351 39,000 15,351 OLD FIRE PENSION FUND Pensions 5,000 Potential budget overage TOTAL OLD FIRE PENSION FUND - 5,000 (5,000) OLD FIRE OPEB I/F Medical/Vision Premiums 15,000 Potential budget overage TOTAL OLD FIRE OPEB - 15,000 (15,000) Grand Total 8,486,264 12,167,033 (3,680,769) Page 6