11 rliminary Bugt liy u ¢1 · 2019-06-12 · 2011 budget. (See Budget Highlights Section —...

2011 Preliminary Budget & Policy Issues

City of

YakimaWashington

Quasquicentennial - 125 Years

Incorporated 1886

Original Yakima City Hall Built 1885

CITY OF Washington

2011 BUDGET FORECAST

$189.8 MILLION

Police, Courts, Fire (Public Safety)$40.2 Million

City Administration

$6.5 Million

Information Systems & Other Services

$7.4 Million

Streets, Engineering, Planning & Codes

$5.8 Million

Other Operating Funds$15.5 Million

Parks and Recreation $4.0 Million

Community & Economic Development$2.4 Million

Debt Service $6.5 Million

Non-UtilityCapital Improvement

$18.3 Million

Transit $7.7 Million

Refuse $4.9 Million

Wastewater $36.3 Million

Water & Irrigation$14.0 Million

EquipmentRental

$5.0 Million

Insurance & Risk Management$12.4 Million

Stormwater$2.9 Million

CITY OF Yakima

PRINCIPAL OFFICIALS

CITY COUNCIL

Micah Cawley Mayor, At Large, Position 6Kathy Coffey Assistant Mayor, District 4Maureen Adkison District 1Dave Edler District 2Rick Ensey District 3Dave Ettl At Large, Position 5Bill Lover At Large, Position 7

CITY MANAGEMENT EXECUTIVES

Richard A. Zais, Jr. City ManagerDave Zabell Assistant City ManagerJeff Cutter City AttorneyRita DeBord, CPA Director of Finance and BudgetMichael Morales Director of Community and Economic DevelopmentSam Granato Police ChiefCharlie Hines Fire ChiefChris Waarvick Director of Public Works

129 North Second StreetYakima, WA 98901

(509) 575-6000www.ci.yakima.wa.us

CITY OF Yakima2011 PRELIMINARY BUDGET

TABLE OF CONTENTS

BUDGET DETAIL BY DEPARTMENT

CITYWIDE SUMMARIES

CITY MANAGEMENT

MUNICIPAL COURT

FINANCE / INTERGOVERNMENTAL

COMMUNITY AND ECONOMIC DEVELOPMENT

POLICE DEPARTMENT

FIRE DEPARTMENT

PUBLIC WORKS

POLICY ISSUES

See Police Issue document on the Finance website.

APPENDICES / SUPPLEMENTAL INFORMATION

BUDGET READER’S GUIDE

BUDGET GUIDELINES

GLOSSARY

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

PAY ORDINANCE

GENERAL STATISTICAL INFORMATION

OFFICE OF THE CITY MANAGER129 North Second StreetCity Hall, Yakima, Washington 98901Phone (509) 575-6040

October 29, 2010

TO: The Honorable Mayor and Members of the City Council

FROM: Dick Zais, City Manager Rita DeBord, Finance Director Cindy Epperson, Deputy Director Accounting / Budget

SUBJECT: 2011 Budget Proposal: Volume II - Preliminary Budget Detail Volume III - Policy Issues

Due to the accelerated schedule to review the Priorities of Government (POG) budget reductions, the completed Policy Issue document and the Public Works tab of the Preliminary budget detail document were distributed on October 22, 2010. The balance of the Preliminary Budget is enclosed and completes the formal budget documents presenting the proposed 2011 Budget to Council and the citizens of Yakima.

The 2011 proposed expenditure Budget, as previously distributed and as reflected in the Budget Forecast, is as follows:

¾¾ General Government Expenditures – 2011 Proposed Budget of 56.8 million; is approximately ($3.1 million) or (5.2%) below last year’s amended budget of $59.9 million. (Includes: the General Fund, Parks and Recreation Fund and the Street Fund.)

¾¾ City-Wide Expenditures – 2011 Proposed Budget of $189.8 million is approximately (7.5%) less than last year’s amended budget of $205.1 million.

The 2011 Budget document is divided into three Volumes:

Volume 1 - Budget Forecast – Previously submitted to Council and the public on October 5, (General Government Funds) and October 19 (all other funds), 2010.

Volume II - Budget detail – Enclosed (note: the Public Works section and the Policy Issues for Council binders were previously distributed on October 22nd.)

Volume III - Policy issues – Previously submitted on October 22nd. (Policy Issues are enclosed in Council packets and the 3-ring binders)

DESCRIPTION oF tHe tHree 2011 Budget docuMeNts

VoluMe i – tHe 2011 Budget Forecast This document is an overview of the total City budget, and includes revenue and expenditure estimates / proposals for year-end 2010 and for 2011. Also included in this document is a discussion of fiscal challenges currently facing the City, including an overview of Initiatives 1100 and 1105 that will be on the statewide ballot in November; a discussion of the “Priorities of Government” model that Council adopted in 2010, including a summary of budget reductions made to balance the 2011 budget; a “What You Pay and What You Get” section with a breakdown of how the taxpayers’ tax dollar is allocated between state and local governments as well as how the City of Yakima spends its share of these dollars; and various other statistical summaries.

VoluMe ii – 2011 PreliMiNary Budget docuMeNt

¾¾ Budget Detail by Operating Departments – Includes budget and operating information on every Department and Division in the City.

¾¾ Supplemental Information – In addition to the Departmental budget information noted above, the Preliminary Budget document contains general information that may assist the reader in better understanding the City’s budget, including: a budget reader’s guide, glossary of terms, accounting policies, a pay ordinance and general statistical information.

VoluMe iii – Policy issues docuMeNt Policy Issues are designed to address proposed changes in policy (i.e.: significant changes in service levels, staffing, etc.) and other items of a nature appropriate for Council level review and consideration. The Policy Issue document includes explanations and supporting documentation concerning all policy issues included in the 2011 budget proposal.

NOTE: Due to the size of these documents, they are distributed in different formats, as noted below:

¾¾ Three Ring binders – Council and others who received a copy of the proposed 2011 budget in a three ring binder will find the policy issue document intact in a separate major tab, near the end of the document. Note: This differs from prior year distribution, which separated the policy issues behind each major tab, because of the Citywide budget reduction policy issue.

¾¾ Soft Cover Budgets – Holders of soft cover budget documents will find the policy issues under separate cover entitled “2011 Policy Issues”, and segregated by department.

COUNCIL BUDGET HEARING / STUDY SESSION SCHEDULE

¾¾ Tuesdays, October 26, November 2, 9, 16, 2010 – Council Budget Study Sessions; scheduled for 9:00 am to 12:00 am, in Council Chambers. The mornings of November 23 and 30 are being held for additional review/discussions, as needed.

¾¾ Tuesday, November 16, 2010 – Council will hold two Public hearings; (1) the 2011 Budget, as proposed and (2) the 2011 Property (Ad Valorem) Tax Levy. Council’s regular business meeting is scheduled to begin at 6:00 pm in Council chambers, with Public Hearings to begin at 7:00 pm.

¾¾ Tuesday, December 7, 2010 – Budget Wrap-up session - Council decisions on the 2011 budget and policy issues; scheduled for 9:00 am to 12:00 am, in Council Chambers.

¾¾ Tuesday, December 14, 2010 – Final budget adoption; included on Council’s regular business meeting agenda ; which is scheduled for 2:00 pm in Council Chambers.

Note: This schedule is subject to change based on the needs of the Council in their budget deliberations. (By law, the 2011 budget must be authorized by Council by December 31st.)

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Budget Detail

by Department

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Citywide Summaries

Description – Citywide SummariesPolicy Issue SummaryPermanent Budgeted PositionsResources and ExpendituresComparative Revenues by FundExpenditures by Fund and DepartmentExpenditures by Fund and CategoryRevenues by CategoryExpenditures by CategorySelected Categories of Expenditures by FundDouble BudgetingCity Service ChargeGeneral Fund Resource Comparison

Preliminary Budget • City Wide Summaries – 1

CITYWIDE SUMMARIES

This section contains additional budget information with summaries by fund. It is relevant in understanding the total City budget because it pulls together data by fund (often multi-year) for comparative purposes. It differs from the other sections of the budget in that the forecast presents discussion at the fund total level, while the narratives delve into the account detail in each fund. This section is the bridge that adds more detail to the overall City discussion, yet pulls out different aspects of account detail comparatively by fund. It should be noted that there is not much narrative discussion of the data presented here. Most questions that would arise from reviewing this section should be answered in the individual fund detail narratives.

Policy Issue Summary – A listing of major budgetary changes from the previous year, which need to be reviewed separately by City Council. These may include , but are not limited to: reorganizations, staff increases or decreases, increases in fees, charges for services, new projects, and major increases or decreases in service levels.

Permanent Budgeted Positions – A 3 year comparison of authorized personnel by operating division / fund.

Resources and Expenditures – A summary by fund of just the 2011 estimated resources compared to the 2011 estimated budget, and calculates the fund balance at the end of the budget year. This report is scrutinized carefully by City Management in the budget development phase, as it depicts a fund’s dependency on its beginning cash to balance the current year budget.

Comparative Revenues by Fund – A 3 year summary by fund of Revenues, and then adds the Beginning Balance to calculate total Resources available for next year’s budget.

Expenditures by Fund and Department – A 3 year summary of Expenditures by Fund / Department and calculates the change of the 2011 budget from the 2010 amended budget in both dollar amount and percentage.

Expenditures by Classification – Depicts the 2011 budget by Fund / Department with the expenditures broken down into the following classification (or type): Salaries and Wages; Personnel Benefits; Supplies; Other Services and Charges; Intergovernmental / Fund Services; Capital Outlay; Debt Service; Interfund Payments for Service; and Total Budget.

Revenues by Basic and Sub Accounts and Expenditures by Object and Sub Object – Crosses fund lines, and summarizes the major types of revenue and expenditures for the 2011 budget by General Fund and Other Funds, showing Citywide Totals by account type. The next several pages presents a 3-year summary of selected accounts by specific object code, which is the part of the account number that denotes the character and type of items purchased or services obtained. Where the object titles are not self-explanatory, the explanation as described in the Budgeting, Accounting, and Reporting System (BARS) manual published by the Washington State Auditor’s Office is included as a footnote to the chart.

Double Budgeting – Lists the revenues in the 2011 budget which are programmed to be transferred from another City fund. (This presentation contains a description of double budgeted items.)

City Service Charge – Details the calculation for charging other operating divisions for support services (such as legal, accounting, purchasing, etc.) paid out of General Fund.

General Fund Resources – Provides a 3 year comparison for each General Fund revenue account. General Fund expenditure accounts are detailed elsewhere in the budget, but since General Fund revenues aren’t “tied” to particular expenditures, most detail narratives don’t discuss revenue. (General Government revenues are discussed at a summary level in the Forecast section.)

2 – City Wide Summaries • Preliminary Budget

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CITY OF Yakima2011 MAJOR POLICY ISSUE SUMMARY

OTHER THAN PRIORITIES OF GOVERNMENT

OUTSIDE AGENCIES –– As Recommended by city council

dePartMeNt / diVisioNPolicy issue request / JustiFicatioN ProPosed FuNdiNg source NoN-PersoNNel coMMeNts

Seasons Music Festival Parks & Recreation Fund 2010 Budget $4,000Deleted 4,000

$0Unbudgeted

Yakima-Morelia Sister City Association

2010 Economic Development Fund (123) 2011 General Fund

2010 Budget $1,333Deleted 1,333

$0Unbudgeted

Yakima Fourth of July Committee General Fund / Fire 2010 Budget $2,750Deleted 2,750

$0Unbudgeted

Greater Yakima Chamber of Commerce General Fund 2010 Budget $2,950Deleted 2,950

$0Unbudgeted

Hispanic Chamber of Commerce (HCC) General Fund 2010 Budget $2,950Deleted 2,950

$0Unbudgeted

Yakima Sunfair Festival Association General Fund 2010 Budget $500Deleted 500

$0Unbudgeted

Allied Arts of Yakima Valley – ArtsVan General Fund 2010 Budget $2,667Deleted 2,667

$0Unbudgeted

Retired Senior Volunteer Program (RSVP) General Fund 2010 Budget $2,000Deleted 2,000

$0Unbudgeted

Citizens for Safe Yakima Valley Communities (CSC)Community Programs

General Fund 2010 Budget $10,000Deleted 10,000

$0Unbudgeted

Yakima Symphony Orchestra General Fund 2010 Budget $5,000Deleted 5,000

$0Unbudgeted

$0 Budgeted Total

The above agencies have all been defunded by City Council for the 2011 budget year. The two Outside Agencies funded by CED are now located in the Community and Economic Development section, and Intergovernmental Agencies are located within the Finance section.


CITY MANAGEMENT

IRRIGATIONdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source

PersoNNel salary / BeNeFits NoN-PersoNNel coMMeNts

Irrigation Rate Increase

a) 2011 - 5.5% 2012 - 5.5% 2013 - 5.5% 2014 - 5.5%

b) 2011 - 7% 2012 - 7% 2013 - 7%

c) 2011 - 10% 2012 - 10%

Bi-monthly Irrigation rate charges paid by customers of the Irrigation Utility

Revenue a) 2011 $78,800 2012 83,134 2013 87,700 2014 92,530

b) 2011 $105,800 2012 112,350 2013 120,214

c) 2011 $149,000 2012 163,900

Option “a” budgeted

WASTEWATERdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


Asset Management Software System

Will likely be included with the city wide replacement of the current Automated Inventory and Maintenance Management System (AIMMS)

Wastewater Operating Fund

2011 $200,0002012 $100,000

Budgeted

Mandated Wastewater Treatment Facility Capital Improvements funded by a combination of:

a) Revenue bondsb) Public Works Trust Fund loanc) State Revolving Fund loand) Capital transfers f/Operating funds

Wastewater Facility Capital Fund.

Future debt service from existing rates with maturity of current bond / other capital allocations

Expenditure $13,500,000

Revenuea) $6,000,000b) 5,000,000c) 1,000,000d) 1,500,000

Budgeted

MUNICIPAL COURT

dePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


No Policy Issues Submitted


FINANCE

INFORMATION SYSTEMS / FINANCEdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


Information Systems Assessment Implementation

Policy Issue included as a Priorities of Government reduction

INTERGOVERNMENTALdePartMeNt / diVisioNPolicy issue request / JustiFicatioN ProPosed FuNdiNg source NoN-PersoNNel coMMeNts

Yakima Regional Clean Air Agency (YRCAA) – Assessment

General Fund 2010 Assessment $33,720Adjustment 220

2011 Total $33,940 Budgeted

Yakima Valley Office of Emergency Management (OEM) – Assessment

General Fund 2010 Assessment $59,937Adjustment (294)

2011 Estimate $59,643 Budgeted

Yakima Valley Conference of Governments (YVCOG) – Assessment

General Fund 2010 Assessment $38,623Adjustment 1,736

2011 Total $40,359 Budgeted

COMMUNITY AND ECONOMIC DEVELOPMENT

PLANNINGdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


Increase Land Use Application Fee to match Yakima County rate (approximately 15%)

General Fund Revenue $8,000 Unbudgeted

ONDSdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


Reinstatement of Home Remodeling Technician positions. Cost offset by reduction in contracted services

Office of Neighborhood Development (ONDS) CDBG home repair programs

$58,000 $58,000

Reduction in professional services

Budgeted


ENGINEERINGdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


Establish/increase Engineering review and inspection fees

General Fund Revenue $10,000 Unbudgeted

OUTSIDE AGENCYdePartMeNt / diVisioNPolicy issue request / JustiFicatioN ProPosed FuNdiNg source NoN-PersoNNel coMMeNts

Yakima County Development Association (YCDA) Economic Development Fund

2010 Budget $30,0002011 Budget $30,000

Budgeted

Committee for Downtown Yakima (CDY) CBD Capital Improvement Fund (321)

2010 Budget $50,0002011 Budget $50,000

Budgeted

POLICE



Continue Gang-free Initiative/Coordinator contract

General fund. Police Administration SU 119.

$75,000 Budgeted. Council approved the contract at their Oct. 5, 2010 meeting. PI not included in this document.

FIRE

FIRE SUPPRESSION



Fire Engine / Pumper Replacement

Purchase 2 pumpers for $300,000 each, funded by a state run lease program.

Debt Service $70,000 per year for 10 years

From: $40,000 Dedication of EMS

replacement contribution $30,000 Revenue transfer from

General fund

Fire Capital Fund Expenditure$600,000

Debt Service$70,000

Per year/10 years

Budgeted


PUBLIC SAFETY COMMUNICATIONSdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


Reorganization/reallocation of 911 and Dispatch operations

Net Staffing changes: Add 1 911 call taker position Add 1 Public Safety Admin. Assistant position

Equipment replacement

Total $237,100

Public Safety Communications. Increase in Countywide 911 excise tax $54,600

62,500$117,100

$60,000

Budgeted

Increase Fire Alarm monitoring fees by 20%

Public Safety Communications

Revenue $4,000 UnbudgetedNote: Withdrawn pending additional research. PI not included.

PUBLIC WORKS

REFUSEdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


Purchase 1,000 64 Gallon Yard Waste carts in response to mandated yard debris disposal/composting

New Refuse yard waste customers (not a general rate increase)

$45,000 Unbudgeted - pending County ban on yard waste in the general landfill (Implementation encouraged)

CEMETERYdePartMeNt / diVisioN Policy issue request / JustiFicatioN ProPosed FuNdiNg source


7% Tahoma Cemetery Fee Increase Cemetery fees Revenue $7,300 Budgeted


CITY OF YakimaPERMANENT BUDGETED POSITIONS

The permanently budgeted work force for 2011 is 713.8, a total net decrease of 23.0 FTE’s from the 2010 Amended Budget. In the General Government classifications (General Fund, Parks and Recreation Fund, and Street Fund) the permanent budgeted positions are 461.6, a net reduction of 28.0 from 2010. The changes in permanent budgeted positions are all related to deletions due to budget constraints or reorganizations, policy issues, or new revenue (See attached table).

Cumulatively, General Government has reduced by a net of 40 positions in the 2 years since 2009. In 2010, 9 FTE’s were added because of additional revenue (7 Police Officers were tied to a grant, and 2 were the result of Purchasing consolidation and funded by Yakima County.) Also, 1 FTE was eliminated from Public Works Administration to reduce costs. When these are taken into consideration, General Government has eliminated a total of 50 positions which were supported by ongoing revenues.

Management continues to focus on the City’s critical priorities in accordance with the Priorities of Government (POG) model to accommodate Federal and State mandates and provide critical support services. In an effort to meet these goals and respond to revenue shortfalls caused by the national recession, management has proposed changes to some personnel resources in the 2011 budget. (See Budget Highlights Section — Changes in Funding Authorization in the Budget Forecast.)

The 2011 Preliminary Budget includes negotiated settlements for the Yakima Police Management Unit. All other bargaining units are in negotiations. However, the 2011 budget currently assumes a wage freeze for all other units.

Status of the collective bargaining process is described below. The number immediately following the bargaining unit title represents the number of employees included in the bargaining unit.

AFSCME Municipal – 286 Negotiations in ProgressAFSCME Transit – 50 Negotiations in ProgressInternational Association of Firefighters (IAFF) - LEOFF Employees – 78 Negotiations in Progress911 Calltaker - PERS Employees – 17 Negotiations in ProgressPublic Safety Dispatchers - PERS Employees – 16 Negotiations in ProgressFire Deputy Chief’s - LEOFF Employees – 2 Negotiations in ProgressBattalion Chief’s - LEOFF Employees – 3 Negotiations in ProgressYakima Police Patrolmans Association (YPPA) – 129 Negotiations in ProgressYakima Police Management Unit (Captains & Lieutenants) – 7 Settlement BudgetedManagement, Supervisory Confidential / Exempt Class – 126 FrozenNew Teamsters Units: No Contracts Have Been Signed

Corrections SergeantsNon-Commissioned Police Department SupervisorsPublic Works SupervisorsPublic Works Division Managers

The City's most recently amended Pay and Compensation Ordinance is included in this document in the Appendices Supplemental Information section.


CITYWIDE ALLOCATION OF PERMANENT BUDGETED POSITIONS

erp 10/25/2010 7:49 AM Perm Bud Pos - EP

General Administration18.4%

Other Operating Divisions2.1%

Police and Fire41.6%

Engineering 1.7%

Parks and Recreation3.0%

Streets5.2%

Wastewater/Stormwater9.7%

Refuse2.6%

Water/Irrigation5.5%

Transit7.3%

Equipment Rental1.7%

Public Works1.2%

Permanent Budgeted Positions

City-wide Distribution of 714 Permanent Positions


PERMANENT BUDGETED POSITIONS

aMeNded PreliMiNaryactual Budget Budget New deleted

No. descriPtioN 2009 2010 2011 PositioNs PositioNs

geNeral goVerNMeNtgeNeral FuNd011 City Council 7.00 7.00 7.00 0.0 0.0 012 City Manager 4.00 4.00 4.00 0.0 0.0 014 Records 4.00 4.00 4.00 0.0 0.0 015 Financial Services 17.00 16.00 15.00 0.0 (1.0) (1)

016 Human Resources 8.00 8.00 8.00 0.0 0.0 017 Legal 18.00 17.00 17.00 0.0 0.0 018 Municipal Court 12.50 11.50 11.50 0.0 0.0 019 Purchasing 3.00 5.00 5.00 0.0 0.0 021 Environmental Planning 12.00 11.00 9.00 0.0 (2.0) (1)

022 Code Administration 22.00 19.00 17.00 0.0 (2.0) (1)

031 Police 188.00 189.00 180.00 0.0 (9.0) (1)

032 Fire 87.00 87.00 80.00 0.0 (7.0) (1)

041 Engineering 15.00 13.00 12.00 0.0 (1.0) (1)

051 City Hall Maintenance 2.00 2.00 1.00 0.0 (1.0)052 Information Systems 18.70 19.00 18.00 0.0 (1.0)054 Customer Services 14.75 14.75 14.75 0.0 0.0

total geNeral FuNd 432.95 427.25 403.25 0.0 (24.0)

131 Parks & Recreation 25.60 23.30 21.30 0.0 (2.0) (1)

133 Traffic Engineering 16.00 13.00 13.00 0.0 0.0 141 Street 27.00 26.00 24.00 0.0 (2.0) (1)

total geNeral goVerNMeNt 501.55 489.55 461.55 0.0 (28.0)

otHer oPeratiNg FuNds124 Community Development 7.75 6.75 7.75 1.0 (2) 0.0 125 Community Relations 5.00 5.00 5.00 0.0 0.0 144 Cemetery 2.00 2.00 2.00 0.0 0.0 151 Public Safety Communications 35.00 35.00 37.00 2.0 (3) 0.0 441 Stormwater 0.00 0.00 0.00 0.0 0.0462 Transit 50.00 50.00 52.00 2.0 (4) 0.0 471 Refuse 19.00 19.00 19.00 0.0 0.0 473 Wastewater Operating 69.50 69.50 69.50 0.0 0.0 474 Water Operating 31.00 31.00 31.00 0.0 0.0475 Irrigation Operating 8.00 8.00 8.00 0.0 0.0551 Equipment Rental 12.00 12.00 12.00 0.0 0.0560 Public Works Administration 10.00 9.00 9.00 0.0 0.0

total otHer oPeratiNg FuNds 249.25 247.25 252.25 5.0 0.0

graNd total 750.80 736.80 713.80 5.0 (28.0)

(1) Unfunded due to budget constraint. (See Citywide Policy Issue)(2) Reinstate Home Remodeling Technician position - cost is offset by reduction in contracted services. (See Policy Issue)(3) An addition of two positions (911 Calltaker and Public Safety Administrative Assistant). As these were tied to an increase in

the Countywide 911 access fee, which the Yakima County Commissioners are not bringing forward, the final budget will be adjusted appropriately. (See Policy Issue)

(4) Reinstate two Transit Operator positions for additional Selah bus route.


CITY OF YakimaRESOURCES AND EXPENDITURES

2011 2011 est BalaNce 2011 2011 eNdiNg BalestiMated 2011 estiMated Vs. 2011 BegiNNiNg eNdiNg Vs. 2011

FuNd descriPtioN resources Budget BalaNce Budget BalaNce BalaNce Budget

000 General Fund $47,787,665 $47,741,765 $45,900 0.1% $3,012,845 $3,058,745 6.4%131 Parks & Recreation 4,034,485 4,006,862 27,623 0.7% 369,088 396,711 9.9%141 Street & Traffic Operations 5,041,810 5,041,006 804 0.0% 1,368,912 1,369,716 27.2%

geNeral goVerNMeNt total $56,863,960 $56,789,634 $74,327 0.1% $4,750,845 $4,825,172 8.5%

123 Economic Development $75,000 $169,372 ($94,372) (55.7%) $183,754 $89,382 52.8%124 Community Development 2,233,678 2,223,457 10,221 0.5% 762,350 772,571 34.7%125 Community Relations 474,950 561,954 (87,004) (15.5%) 818,106 731,102 130.1%127 Community Services 5,000 8,250 (3,250) (39.4%) 8,265 5,015 60.8%140 Growth Management 0 20,305 (20,305) (100.0%) 20,305 0 0.0%142 Arterial Street 2,358,273 2,416,447 (58,174) (2.4%) 255,797 197,623 8.2%144 Cemetery 237,550 262,463 (24,913) (9.5%) 71,331 46,418 17.7%150 Emergency Services 1,120,476 1,091,586 28,890 2.6% 43,736 72,626 6.7%151 Public Safety Communications 3,275,860 3,286,113 (10,253) (0.3%) 226,393 216,140 6.6%152 Police Grant 1,101,083 1,083,129 17,954 1.7% 193,240 211,194 19.5%161 Downtown Business Improvement District 237,170 236,451 719 0.3% 2,821 3,540 1.5%162 Trolley 1,486 1,165 321 27.5% 5,303 5,624 482.7%163 Front Street Business Improvement Area 3,535 5,000 (1,465) (29.3%) 6,948 5,483 109.7%170 Tourist Promotion 1,374,500 1,400,148 (25,648) (1.8%) 178,688 153,040 10.9%171 Capitol Theatre 280,177 285,527 (5,350) (1.9%) 118,232 112,882 39.5%172 PFD Revenue – Convention Center 621,750 594,000 27,750 4.7% 137,637 165,387 27.8%173 Tourism Promotion Area 378,205 378,205 0 0.0% 414 414 0.1%174 PFD Revenue – Capitol Theatre 467,960 468,000 (40) (0.0%) 331 291 0.1%195 Contingency 50,000 200,000 (150,000) (75.0%) 156,720 6,720 3.4%198 FRS / Capitol Theatre Reserve 500 71,927 (71,427) (99.3%) 381,715 310,288 431.4%199 Recovery Program Grants 200,000 200,000 0 0.0% 0 0 0.0%221 LID Guaranty 100 0 100 n/a 79,930 80,030 n/a272 PFD Convention Center GO Redemption 1,024,896 1,014,136 10,760 1.1% 165,804 176,564 17.4%281 2005 LTGO Parks and Recreation 986,989 988,113 (1,124) (0.1%) 5,790 4,666 0.5%282 1998 LTGO Street Bond 0 0 0 n/a 1 1 n/a283 1994 GO LTD Levy Redemption 512,000 514,275 (2,275) (0.4%) 109,823 107,548 20.9%284 1995 GO Street, Parks & Fire 293,000 292,800 200 0.1% 192,696 192,896 65.9%285 1997 GO Line of Credit 114,000 114,000 0 0.0% 0 0 0.0%287 1996 GO LTD Levy Redemption 428,750 426,753 1,997 0.5% 64,437 66,434 15.6%289 LID Debt Service Control Fund 274,000 285,000 (11,000) (3.9%) 14,030 3,030 1.1%321 CBD Capital Improvement 37,000 132,264 (95,264) (72.0%) 336,602 241,339 182.5%322 Capitol Theatre Construction 0 0 0 n/a 25,420 25,420 n/a331 Parks & Recreation Capital 1,400,000 1,330,000 70,000 5.3% 156,304 226,304 17.0%332 Fire Capital 791,588 841,500 (49,912) (5.9%) 155,747 105,835 12.6%333 Law and Justice Capital 845,422 947,099 (101,677) (10.7%) 270,095 168,418 17.8%342 Public Works Trust Construction 628,000 744,411 (116,411) (15.6%) 874,773 758,362 101.9%343 REET 2 Capital Fund 552,000 761,822 (209,822) (27.5%) 392,604 182,782 24.0%345 LID Construction Control Fund 0 0 0 n/a 5,043 5,043 n/a364 Transit Capital Reserve 50,000 431,750 (381,750) (88.4%) 911,282 529,532 122.6%


resources aNd exPeNditures – coNtiNued

2011 2011 est BalaNce 2011 2011 eNdiNg BalestiMated 2011 estiMated Vs. 2011 BegiNNiNg eNdiNg Vs. 2011

FuNd descriPtioN resources Budget BalaNce Budget BalaNce BalaNce Budget

370 Convention Center Capital Improvement 125,500 220,000 (94,500) (43.0%) 330,695 236,195 107.4%392 Cumulative Reserve f/ Capital Improvement 9,635,658 10,872,978 (1,237,320) (11.4%) 2,344,304 1,106,984 10.2%441 Stormwater Operating Fund 2,101,200 2,225,207 (124,007) (5.6%) 440,802 316,795 14.2%442 Stormwater Capital 654,794 644,794 10,000 1.6% 639,655 649,655 100.8%462 Transit 7,268,815 7,259,274 9,541 0.1% 676,361 685,902 9.4%471 Refuse 4,824,500 4,861,374 (36,874) (0.8%) 264,324 227,450 4.7%472 Wastewater Facility Reserve 150,500 50,000 100,500 201.0% 577,375 677,875 1355.8%473 Wastewater Operating 17,622,972 18,776,805 (1,153,832) (6.1%) 2,559,331 1,405,499 7.5%474 Water Operating 7,644,337 7,901,474 (257,137) (3.3%) 1,766,903 1,509,766 19.1%475 Irrigation Operating 1,556,600 1,541,669 14,931 1.0% 215,209 230,139 14.9%476 Sewer Construction 1,386,000 4,280,000 (2,894,000) (67.6%) 4,039,449 1,145,449 26.8%477 Domestic Water Improvement 800,000 3,010,000 (2,210,000) (73.4%) 3,464,285 1,254,285 41.7%478 Wastewater Facilities 14,000,000 13,260,000 740,000 5.6% 1,839,749 2,579,749 19.5%479 Irrigation System Improvement 3,208,500 1,594,234 1,614,266 101.3% 1,007,599 2,621,865 164.5%481 1998 Water Revenue Bond Reserve 400 0 400 n/a 270,407 270,807 n/a483 1996 Wastewater Revenue Bond Reserve 700 0 700 n/a 146,063 146,763 n/a484 1991 Water / Sewer Rev Bond Redemption 545,107 544,707 400 0.1% 114,127 114,527 21.0%486 1998 Water Revenue Bond Redemption 237,818 237,793 25 0.0% 4,841 4,866 2.0%488 1996 Wastewater Revenue Bond Redemption 411,614 411,613 1 0.0% (0) 1 0.0%489 1991 Water / Sewer Rev Bond Reserve 1,000 0 1,000 n/a 970,200 971,200 n/a491 2003 Irrigation Revenue Bond Redemption 319,234 319,234 0 0.0% 35,436 35,436 11.1%493 2003 Wastewater Revenue Bond Red 1,348,707 1,348,707 0 0.0% 3 3 0.0%494 2003 Wastewater Revenue Bond Reserve 0 0 0 n/a 828,650 828,650 n/a512 Unemployment Compensation 173,000 312,477 (139,477) (44.6%) 376,490 237,013 75.8%513 Employees Health Benefit 10,489,085 10,686,761 (197,676) (1.8%) 2,753,493 2,555,817 23.9%514 Workers' Compensation 1,109,008 1,352,030 (243,022) (18.0%) 1,184,406 941,383 69.6%515 Risk Management 9,540,000 9,630,681 (90,681) (0.9%) 895,976 805,295 8.4%516 Wellness / EAP Fund 60,000 79,885 (19,885) (24.9%) 122,869 102,984 128.9%551 Equipment Rental 5,042,631 4,870,443 172,188 3.5% 4,048,264 4,220,452 86.7%555 Environmental Fund 135,000 142,950 (7,950) (5.6%) 261,314 253,364 177.2%560 Public Works Administration 1,185,331 1,169,153 16,178 1.4% 285,165 301,343 25.8%610 Cemetery Trust 13,500 5,500 8,000 145.5% 586,512 594,512 10809.3%612 Firemen's Relief & Pension 1,572,265 1,609,960 (37,695) (2.3%) 770,455 732,760 45.5%

total city Budget $182,462,634 $189,796,758 ($7,334,123) (3.9%) $45,904,024 $38,569,901 20.3%


CITY OF YakimaCOMPARATIVE REVENUES BY FUND

2009 2010 2011 2011 2011actual estiMated estiMated BegiNNiNg estiMated

FuNd descriPtioN reVeNues reVeNues reVeNues BalaNce resources

000 General Fund $47,615,448 $47,698,766 $47,787,665 $3,012,845 $50,800,510 123 Economic Development 218,484 121,237 75,000 183,754 258,754 124 Community Development 2,629,397 5,409,364 2,233,678 762,350 2,996,028 125 Community Relations 509,259 475,450 474,950 818,106 1,293,056 127 Community Services 336,684 145,000 5,000 8,265 13,265 131 Parks & Recreation 4,096,632 4,163,315 4,034,485 369,088 4,403,573 140 Growth Management 0 25,373 0 20,305 20,305 141 Street & Traffic Operations 5,578,638 5,215,763 5,041,810 1,368,912 6,410,722 142 Arterial Street 3,141,402 3,639,918 2,358,273 255,797 2,614,070 144 Cemetery 268,425 235,750 237,550 71,331 308,881 150 Emergency Services 1,048,696 1,087,936 1,120,476 43,736 1,164,212 151 Public Safety Communications 2,893,752 3,048,319 3,275,860 226,393 3,502,253 152 Police Grant 397,518 936,300 1,101,083 193,240 1,294,323 161 Downtown Business Improvement District 202,993 225,170 237,170 2,821 239,991 162 Trolley 8,354 285,302 1,486 5,303 6,789 163 Front Street Business Improvement Area 3,970 3,535 3,535 6,948 10,483 170 Tourist Promotion 1,327,949 1,389,500 1,374,500 178,688 1,553,188 171 Capitol Theatre 298,627 274,177 280,177 118,232 398,409 172 PFD Revenue – Convention Center 667,250 634,750 621,750 137,637 759,387 173 Tourism Promotion Area 368,978 378,205 378,205 414 378,619 174 PFD Revenue – Capitol Theatre 502,882 477,700 467,960 331 468,291 195 Contingency 25,000 25,000 50,000 156,720 206,720 198 FRS / Capitol Theatre Reserve 302,451 2,000 500 381,715 382,215 199 Recovery Program Grants 7,563 614,000 200,000 0 200,000 221 LID Guaranty 110 100 100 79,930 80,030 272 PFD Convention Center GO Redemption 734,137 1,028,896 1,024,896 165,804 1,190,700 281 2005 LTGO Parks and Recreation 984,189 986,989 986,989 5,790 992,779 282 1998 LTGO Street Bond 0 0 0 1 1 283 1994 GO LTD Levy Redemption 364,000 512,000 512,000 109,823 621,823 284 1995 GO Street, Parks & Fire 265,672 297,000 293,000 192,696 485,696 285 1997 GO Line of Credit 0 0 114,000 0 114,000 287 1996 GO LTD Levy Redemption 443,200 429,000 428,750 64,437 493,187 289 LID Debt Service Control Fund 119,077 394,000 274,000 14,030 288,030 321 CBD Capital Improvement 102,617 1,025,000 37,000 336,602 373,602 322 Capitol Theatre Construction 7,618,761 165,000 0 25,420 25,420 331 Parks & Recreation Capital 393,041 562,528 1,400,000 156,304 1,556,304 332 Fire Capital 343,604 177,088 791,588 155,747 947,335 333 Law and Justice Capital 1,010,894 1,025,859 845,422 270,095 1,115,517 342 Public Works Trust Construction 642,832 638,000 628,000 874,773 1,502,773 343 REET 2 Capital Fund 553,616 555,000 552,000 392,604 944,604 345 LID Construction Control Fund 6,728 918,263 0 5,043 5,043 364 Transit Capital Reserve 973,669 2,216,449 50,000 911,282 961,282 370 Convention Center Capital Improvement 246,103 736,500 125,500 330,695 456,195 392 Cum. Reserve for Capital Improvement 2,773,687 13,796,389 9,635,658 2,344,304 11,979,962


coMParatiVe reVeNues By FuNd – coNtiNued

2009 2010 2011 2011 2011actual estiMated estiMated BegiNNiNg estiMated

FuNd descriPtioN reVeNues reVeNues reVeNues BalaNce resources

441 Stormwater Operating Fund 1,773,236 2,034,738 2,101,200 440,802 2,542,002 442 Stormwater Capital 440,000 434,781 654,794 639,655 1,294,449 462 Transit 6,916,459 7,356,841 7,268,815 676,361 7,945,176 471 Refuse 4,633,948 4,821,210 4,824,500 264,324 5,088,824 472 Wastewater Facility Reserve 153,280 151,000 150,500 577,375 727,875 473 Wastewater Operating 17,307,692 17,735,474 17,622,972 2,559,331 20,182,303 474 Water Operating 7,547,553 7,365,637 7,644,337 1,766,903 9,411,240 475 Irrigation Operating 2,661,802 1,811,078 1,556,600 215,209 1,771,809 476 Sewer Construction 1,273,000 1,501,350 1,386,000 4,039,449 5,425,449 477 Domestic Water Improvement 1,644,740 1,930,600 800,000 3,464,285 4,264,285 478 Wastewater Facilities 1,378,702 1,500,000 14,000,000 1,839,749 15,839,749 479 Irrigation System Improvement 938,697 1,124,920 3,208,500 1,007,599 4,216,099 481 1998 Water Revenue Bond Reserve 400 400 400 270,407 270,807 483 1996 Wastewater Revenue Bond Reserve 700 700 700 146,063 146,763 484 1991 Water / Sewer Rev Bond Redemption 545,541 540,687 545,107 114,127 659,234 485 Apple Tree Bond Redemption 0 0 0 0 0 486 1998 Water Revenue Bond Redemption 234,585 238,839 237,818 4,841 242,659 488 1996 Wastewater Revenue Bond Redemption 412,213 414,613 411,614 (0) 411,614 489 1991 Water / Sewer Rev Bond Reserve 2,500 2,500 1,000 970,200 971,200 491 2003 Irrigation Revenue Bond Redemption 320,709 322,684 319,234 35,436 354,670 493 2003 Wastewater Revenue Bond Redemption 1,347,794 1,346,645 1,348,707 3 1,348,710 494 2003 Wastewater Revenue Bond Reserve 0 0 0 828,650 828,650 512 Unemployment Compensation 117,392 149,000 173,000 376,490 549,490 513 Employees Health Benefit 9,600,778 10,139,934 10,489,085 2,753,493 13,242,578 514 Workers' Compensation 1,347,933 1,309,008 1,109,008 1,184,406 2,293,414 515 Risk Management 2,707,975 2,693,000 9,540,000 895,976 10,435,976 516 Wellness / EAP Fund 100,000 60,000 60,000 122,869 182,869 551 Equipment Rental 4,981,560 4,994,532 5,042,631 4,048,264 9,090,895 555 Environmental Fund 403,196 484,000 135,000 261,314 396,314 560 Public Works Administration 1,190,260 1,176,188 1,185,331 285,165 1,470,496 610 Cemetery Trust 24,208 18,000 13,500 586,512 600,012 612 Firemen's Relief & Pension 1,485,075 1,575,935 1,572,265 770,455 2,342,720

total city Budget $161,518,221 $175,210,185 $182,462,634 $45,904,024 $228,366,658


CITY OF YakimaEXPENDITURES BY FUND AND DEPARTMENT

FuNd / dePartMeNt

2009actual exPeNse

2010adoPtedBudget

2010 aMeNdedBudget

2010 estiMatedexPeNse

2011ProPosedBudget

cHNg 2011 to 2010 aMeNded

PerceNt diFF

011 City Council $197,458 $207,265 $207,265 $203,065 $203,061 ($4,204) (2.0%)012 City Manager 503,378 518,563 518,563 508,443 514,336 (4,227) (0.8%)013 State Examiner 102,601 103,000 103,000 103,000 103,000 0 0.0%014 Records 380,613 435,728 445,728 433,448 411,556 (34,172) (7.7%)015 Financial Services 1,471,508 1,460,278 1,460,278 1,366,044 1,381,498 (78,780) (5.4%)016 Human Resources 454,937 467,478 467,478 447,897 447,436 (20,042) (4.3%)017 Legal 1,160,611 1,142,950 1,142,950 1,105,994 1,139,157 (3,793) (0.3%)018 Municipal Court 1,278,903 1,262,770 1,262,770 1,235,668 1,234,194 (28,576) (2.3%)019 Purchasing 331,879 432,432 432,432 420,163 452,835 20,403 4.7%020 Yak Urban Area Hearings Examiner 51,396 41,000 45,605 51,000 31,000 (14,605) (32.0%)021 Environmental Planning 799,520 768,484 768,484 713,459 678,679 (89,805) (11.7%)022 Code Administration 1,559,823 1,500,298 1,504,058 1,471,526 1,330,361 (173,697) (11.5%)024 Indigent Defense 429,570 480,000 480,000 480,000 480,000 0 0.0%031 Police 22,829,884 22,921,230 22,859,639 22,113,475 21,835,261 (1,024,378) (4.5%)032 Fire 9,063,500 9,055,724 9,148,439 9,173,749 8,629,702 (518,737) (5.7%)035 Police Pension 1,316,580 1,373,040 1,373,040 1,365,994 1,404,590 31,550 2.3%038 Probation Center 25,000 0 0 0 0 0 n/a041 Engineering 1,026,172 997,489 1,002,489 957,711 752,250 (250,239) (25.0%)051 City Hall Maintenance 410,184 404,486 404,486 404,288 352,127 (52,359) (12.9%)052 Information Systems 2,450,120 2,306,255 2,589,406 2,551,811 2,228,738 (360,668) (13.9%)054 Utility Services 1,130,716 1,256,127 1,256,127 1,246,931 1,305,084 48,957 3.9%095 Intergovernmental 395,086 381,065 382,865 372,865 257,439 (125,426) (32.8%)096 SunDome 150,000 150,000 0 0 0 0 n/a097 Nonrecurring Expenses 0 0 0 155,000 127,187 127,187 n/a098 District Court 2,277 1,800 0 0 0 0 n/a099 Transfers 2,272,933 2,252,275 2,402,275 2,417,275 2,442,275 40,000 1.7%geNeral FuNd total $49,794,649 $49,919,737 $50,257,377 $49,298,806 $47,741,766 ($2,515,611) (5.0%)

131 Parks & Recreation $4,208,433 $4,218,655 $4,218,655 $4,133,782 $4,006,862 ($211,793) (5.0%)141 Street & Traffic Operations 5,490,023 5,379,043 5,424,662 5,308,117 5,041,006 (383,656) (7.1%)geNeral goVerNMeNt FuNd totals $59,493,105 $59,517,435 $59,900,694 $58,740,705 $56,789,634 ($3,111,060) (5.2%)

123 Economic Development $109,806 $211,304 $236,304 $236,317 $169,372 ($66,932) (28.3%)124 Community Development 2,541,863 3,497,430 5,705,566 5,024,318 2,223,457 (3,482,109) (61.0%)125 Community Relations 478,730 561,448 561,448 550,448 561,954 506 0.1%127 Community Services 342,254 206,834 206,834 142,334 8,250 (198,584) (96.0%)140 Growth Management 0 20,305 49,745 29,440 20,305 (29,440) (59.2%)142 Arterial Street 3,811,939 3,746,806 6,154,428 4,581,182 2,416,447 (3,737,981) (60.7%)144 Cemetery 247,877 256,155 256,155 251,586 262,463 6,308 2.5%150 Emergency Services 1,166,738 1,110,329 1,110,329 1,107,579 1,091,586 (18,743) (1.7%)151 Public Safety Communications 2,900,801 2,994,508 3,095,475 3,078,809 3,286,113 190,638 6.2%152 Police Grant 99,575 785,051 1,279,668 1,041,004 1,083,129 (196,539) (15.4%)161 Downtown Business Improvement District 201,849 239,989 239,989 224,989 236,451 (3,538) (1.5%)162 Trolley 6,209 192,218 287,218 284,934 1,165 (286,053) (99.6%)163 Front Street Business Improvement Area 3,024 5,000 5,000 5,000 5,000 0 0.0%


exPeNditures By FuNd aNd dePartMeNt – coNtiNued

FuNd / dePartMeNt

2009actual exPeNse

2010adoPtedBudget

2010 aMeNdedBudget


2011ProPosedBudget


PerceNt diFF

170 Tourist Promotion 1,313,109 1,469,180 1,469,180 1,455,955 1,400,148 (69,032) (4.7%)171 Capitol Theatre 318,647 319,749 319,749 284,749 285,527 (34,222) (10.7%)172 PFD Revenue – Convention Center 657,871 689,000 689,000 653,000 594,000 (95,000) (13.8%)173 Tourism Promotion Area 368,978 378,205 378,205 378,205 378,205 0 0.0%174 PFD Revenue – Capitol Theatre 479,252 502,000 502,000 501,000 468,000 0 0.0%195 Contingency 120,199 225,000 225,000 125,000 200,000 (25,000) (11.1%)198 FRS / Capitol Theatre Reserve 371,927 71,927 71,927 71,927 71,927 0 0.0%199 Recovery Program Grants 7,563 814,000 814,000 614,000 200,000 (614,000) (75.4%)272 PFD Convention Center GO Redemption 734,349 1,014,286 1,014,286 1,014,286 1,014,136 (150) (0.0%)281 2005 LTGO Parks and Recreation 980,288 989,763 989,763 989,763 988,113 (1,650) (0.2%)283 1994 GO LTD Levy Redemption 518,038 511,788 511,788 511,788 514,275 2,487 0.5%284 1995 GO Street, Parks & Fire 267,678 296,550 296,550 296,550 292,800 (3,750) (1.3%)285 1997 GO Line of Credit 0 50,000 50,000 0 114,000 64,000 128.0%287 1996 GO LTD Levy Redemption 441,365 427,815 427,815 427,815 426,753 (1,062) (0.2%)289 LID Debt Service Control Fund 121,881 207,000 407,000 406,000 285,000 (122,000) (30.0%)321 CBD Capital Improvement 286,908 1,145,252 1,165,185 1,120,352 132,264 (1,032,921) (88.6%)322 Capitol Theatre Construction 3,255,726 3,150,000 4,570,000 4,570,000 0 (4,570,000) (100.0%)331 Parks & Recreation Capital 254,130 560,000 788,142 720,514 1,330,000 541,858 68.8%332 Fire Capital 428,181 555,500 1,476,079 1,444,821 841,500 (634,579) (43.0%)333 Law and Justice Capital 1,256,831 1,071,000 1,159,603 1,141,230 947,099 (212,504) (18.3%)342 Public Works Trust Construction 922,109 845,851 1,191,851 935,279 744,411 (447,440) (37.5%)343 REET 2 Capital Fund 714,318 1,301,822 1,536,822 1,231,822 761,822 (775,000) (50.4%)345 LID Construction Control Fund 821,673 0 16,200 16,200 0 (16,200) (100.0%)364 Transit Capital Reserve 969,899 2,693,750 2,732,039 2,425,599 431,750 (2,300,289) (84.2%)370 Convention Center Capital Impr 65,820 824,000 990,134 893,434 220,000 (770,134) (77.8%)392 Cum. Reserve for Capital Impr 1,694,952 18,946,251 18,946,251 12,905,266 10,872,978 (8,073,273) (42.6%)441 Stormwater Operating Fund 1,637,880 2,160,091 2,191,887 2,067,576 2,225,207 33,320 1.5%442 Stormwater Capital 47,369 368,040 368,040 315,000 644,794 276,754 75.2%462 Transit 6,829,986 7,216,965 7,471,870 7,353,711 7,259,274 (212,596) (2.8%)471 Refuse 4,617,358 4,765,792 4,814,792 4,777,563 4,861,374 46,582 1.0%472 Wastewater Facility Reserve 333,953 50,000 50,000 50,800 50,000 0 0.0%473 Wastewater Operating 16,867,157 17,556,966 17,583,255 17,345,542 18,776,805 1,193,550 6.8%474 Water Operating 7,297,455 7,774,807 7,774,807 7,709,553 7,901,474 126,667 1.6%475 Irrigation Operating 2,643,303 2,758,394 2,758,394 1,877,634 1,541,669 (1,216,725) (44.1%)476 Wastewater Construction 55,057 3,435,000 3,685,000 1,385,400 4,280,000 595,000 16.1%477 Domestic Water Improvement 1,909,301 2,997,200 2,997,200 1,015,000 3,010,000 12,800 0.4%478 Wastewater Facilities 3,512,377 2,285,000 3,951,867 3,483,096 13,260,000 9,308,133 235.5%479 Irrigation System Improvement 1,834,540 2,600,000 2,600,000 2,275,013 1,594,234 (1,005,766) (38.7%)484 1991 Water / Sewer Rev Bond Redemption 545,140 540,287 540,287 540,287 544,707 4,420 0.8%486 1998 Water Revenue Bond Redemption 234,560 238,814 238,814 238,814 237,793 (1,021) (0.4%)488 1996 Wastewater Rev Bond Redemption 412,213 414,613 414,613 414,613 411,613 (3,000) (0.7%)491 2003 Irrigation Revenue Bond Redemption 320,709 322,684 322,684 322,684 319,234 (3,450) (1.1%)493 2003 Wastewater Revenue Bond Red 1,347,794 1,346,644 1,346,644 1,346,644 1,348,707 2,063 0.2%512 Unemployment Compensation 120,005 236,861 236,861 166,395 312,477 75,616 31.9%513 Employees Health Benefit 9,922,099 10,553,586 10,553,586 10,161,204 10,686,761 133,175 1.3%514 Workers' Compensation 1,317,593 1,466,695 1,469,617 1,293,866 1,352,030 (117,587) (8.0%)515 Risk Management 2,845,143 2,759,338 2,759,338 2,806,624 9,630,681 6,871,343 249.0%


exPeNditures By FuNd aNd dePartMeNt – coNtiNued

FuNd / dePartMeNt

2009actual exPeNse

2010adoPtedBudget

2010 aMeNdedBudget


2011ProPosedBudget


PerceNt diFF

516 Wellness / EAP Fund 110,034 89,849 89,849 80,093 79,885 (9,964) (11.1%)551 Equipment Rental 5,094,648 5,198,027 5,201,037 5,176,621 4,870,443 (330,594) (6.4%)555 Environmental Fund 459,121 828,450 1,172,873 681,005 142,950 (1,029,923) (87.8%)560 Public Works Administration 1,145,662 1,175,373 1,175,373 1,110,415 1,169,153 (6,220) (0.5%)610 Cemetery Trust 12,061 15,000 15,000 10,000 5,500 (9,500) (63.3%)612 Firemen's Relief & Pension 1,567,783 1,624,792 1,624,792 1,551,403 1,609,960 (14,832) (0.9%)NoN geNeral goVerNMeNt FuNd totals $102,322,658 $133,666,334 $145,335,208 $127,249,051 $133,007,125 ($12,328,083) (8.5%)

total city Budget $161,815,763 $193,183,769 $205,235,902 $185,989,756 $189,796,759 ($15,439,143) (7.5%)


CITY OF YakimaEXPENDITURES BY FUND AND CATEGORY

FuNd / dePartMeNt

salaries aNd wages

PersoNNel BeNeFits suPPlies

otHer serVices & cHarges

iNtergoV’t / FuNd serVices

caPital outlay

deBt serVice

iNterFuNd PayMeNts F/

serVicetotal Budget

011 City Council $95,100 $7,710 $17,250 $83,001 $0 $0 $0 $0 $203,061

012 City Manager 395,602 87,593 5,000 26,141 0 0 0 0 514,336

013 State Examiner 0 0 0 103,000 0 0 0 0 103,000

014 Records 212,186 51,010 9,200 139,159 0 0 0 0 411,555

015 Financial Services 987,944 261,237 17,500 101,299 6 0 0 13,512 1,381,498

016 Human Resources 326,368 81,043 12,200 27,825 0 0 0 0 447,436

017 Legal 795,371 204,946 16,500 122,340 0 0 0 0 1,139,157

018 Municipal Court 792,735 198,949 35,000 184,510 23,000 0 0 0 1,234,194

019 Purchasing 327,460 90,430 11,500 23,445 0 0 0 0 452,835

020 Yak Urban Area Hearings Exam 0 0 0 31,000 0 0 0 0 31,000

021 Environmental Planning 501,142 132,104 7,900 36,690 0 0 0 843 678,679

022 Code Administration 822,238 247,121 43,868 201,089 0 0 0 16,046 1,330,362

024 Indigent Defense 0 0 0 480,000 0 0 0 0 480,000

031 Police 14,156,861 3,518,929 816,500 1,335,203 1,713,068 1 0 294,698 21,835,260

032 Fire 6,548,829 1,515,319 225,600 233,377 100 0 0 106,477 8,629,702

035 Police Pension 0 589,150 50 815,390 0 0 0 0 1,404,590

041 Engineering 543,763 155,679 15,500 17,521 0 0 0 19,787 752,250

051 City Hall Maintenance 102,503 22,305 18,255 117,485 0 0 0 91,579 352,127

052 Information Systems 1,300,601 344,472 160,900 398,837 0 15,000 7,671 1,257 2,228,738

054 Utility Services 709,561 251,650 21,341 306,194 0 0 0 16,337 1,305,083

095 Intergovernmental 0 0 0 67,159 154,678 0 35,602 0 257,439

097 Nonrecurring Expenses 127,187 0 0 0 0 0 0 0 127,187

099 Transfers 0 0 0 0 2,442,275 0 0 0 2,442,275

geNeral FuNd total $28,745,451 $7,759,647 $1,434,064 $4,850,665 $4,333,127 $15,001 $43,273 $560,536 $47,741,764

131 Parks & Recreation $1,457,357 $467,655 $368,800 $1,057,569 $151,600 $0 $0 $503,882 $4,006,863

141 Street & Traffic Operations 2,006,102 670,052 720,120 488,226 63,642 0 0 1,092,864 5,041,006

geNeral goVerNMeNt FuNd totals $32,208,910 $8,897,354 $2,522,984 $6,396,460 $4,548,369 $15,001 $43,273 $2,157,282 $56,789,633

123 Economic Development $21,229 $6,130 $0 $142,013 $0 $0 $0 $0 $169,372

124 Community Development 543,993 197,994 33,100 1,390,959 0 0 0 57,410 2,223,456

125 Community Relations 302,791 88,265 54,162 44,735 0 37,000 0 35,001 561,954

127 Community Services 0 0 0 8,250 0 0 0 0 8,250

140 Growth Management 0 0 0 20,305 0 0 0 0 20,305

142 Arterial Street 0 0 0 5,000 284,183 1,955,400 171,864 0 2,416,447

144 Cemetery 121,934 42,649 22,500 16,309 3,600 0 0 55,472 262,464

150 Emergency Services 704,657 158,260 31,000 1,930 100,000 0 0 95,739 1,091,586

151 Public Safety Communications 2,071,375 653,247 55,100 260,046 0 70,000 34,912 141,433 3,286,113

152 Police Grant 706,398 162,391 45,966 142,784 25,589 0 0 0 1,083,128

161 Downtown Bus Impr District 0 0 5,000 220,000 0 0 0 11,451 236,451

162 Trolley 0 0 0 1,165 0 0 0 0 1,165

163 Front Street Business Impr Area 0 0 0 5,000 0 0 0 0 5,000

170 Tourist Promotion 0 0 60,000 1,235,962 0 0 10,951 93,235 1,400,148

171 Capitol Theatre 0 0 23,400 235,400 0 0 0 26,727 285,527

172 PFD Revenue – Convention Center 0 0 0 14,000 580,000 0 0 0 594,000


exPeNditures By FuNd aNd category – coNtiNued

FuNd / dePartMeNt

salaries aNd wages



iNter-goV’t/FuNd serVices

caPital outlay

deBt serVice

iNterFuNd PayMeNts F/

serVicetotal Budget

173 Tourism Promotion Area 0 0 0 378,205 0 0 0 0 756,410

174 PFD Revenue – Capitol Theatre 0 0 0 12,000 456,000 0 0 0 468,000

195 Contingency 0 0 0 200,000 0 0 0 0 400,000

198 FRS / Capitol Theatre Reserve 0 0 0 0 71,927 0 0 0 0

199 Recovery Program Grants 0 0 0 200,000 0 0 0 0 400,000

272 PFD Convention Center GO Red 0 0 0 0 0 0 1,014,136 0 1,014,136

281 2005 LTGO Parks & Recreation 0 0 0 0 0 0 988,113 0 988,113

283 1994 GO LTD Levy Redemption 0 0 0 0 0 0 514,275 0 514,275

284 1995 GO Street, Parks & Fire 0 0 0 0 0 0 292,800 0 292,800

285 1997 GO Line of Credit 0 0 0 0 0 0 114,000 0 114,000

287 1996 GO LTD Levy Redemption 0 0 0 0 0 0 426,753 0 426,753

289 LID Debt Service Control Fund 0 0 0 0 0 0 270,000 0 270,000

321 CBD Capital Improvement 0 0 1,000 131,159 15,000 0 0 0 263,318

322 Capitol Theatre Construction 0 0 0 0 105 0 0 0 0

331 Parks & Recreation Capital 0 0 0 0 0 1,330,000 0 0 1,330,000

332 Fire Capital 0 0 18,000 37,000 0 716,500 70,000 0 878,500

333 Law and Justice Capital 0 0 119,099 90,000 0 523,000 0 215,000 1,037,099

342 Public Works Trust Constr 0 0 0 0 0 55,000 184,444 0 239,444

343 REET2 Capital Fund 0 0 250,000 0 504,967 0 0 0 250,000

345 LID Construction Control Fund 0 0 0 0 511,822 0 0 0 0

364 Transit Capital Reserve 0 0 20,000 0 0 411,750 0 0 431,750

370 Convention Center Capital Impr 0 0 120,000 100,000 0 0 0 0 320,000

392 Cum. Reserve for Capital Impr 0 0 0 382,743 0 10,490,235 0 0 11,255,721

441 Stormwater Operating Fund 553,659 165,249 55,300 169,129 0 12,000 0 422,598 1,547,064

442 Stormwater Capital 0 0 0 25,000 847,272 619,794 0 0 669,794

462 Transit 2,574,062 1,022,506 800,500 1,498,672 0 0 0 1,361,233 8,755,645

471 Refuse 959,884 354,811 300,290 929,991 2,300 0 0 1,648,497 5,123,464

472 Wastewater Facility Reserve 0 0 0 50,000 667,900 0 0 0 100,000

473 Wastewater Operating 3,890,218 1,299,936 589,780 1,224,073 0 265,000 906,850 2,338,394 11,738,324

474 Water Operating 1,820,883 585,771 637,300 531,279 8,262,555 16,000 336,663 1,432,792 5,891,967

475 Irrigation Operating 503,098 177,032 75,000 379,976 2,540,786 0 0 342,714 1,857,796

476 Wastewater Construction 0 0 0 300,000 63,850 3,980,000 0 0 4,580,000

477 Domestic Water Improvement 0 0 0 60,000 0 2,950,000 0 0 3,070,000

478 Wastewater Facilities 0 0 0 1,160,000 0 12,100,000 0 0 14,420,000

479 Irrigation System Improvement 0 0 0 0 0 1,275,000 0 0 1,275,000

483 Wastewater Rev Bond Reserve 0 0 0 0 319,234 0 0 0 0

484 1991 Water / Sewer Rev Bond Red 0 0 0 0 0 0 544,707 0 544,707

485 Apple Tree Bond Redemption 0 0 0 0 0 0 0 0 0

486 1998 Water Rev Bond Red 0 0 0 0 0 0 237,793 0 237,793

488 1996 Wastewater Rev Bond Red 0 0 0 0 0 0 411,613 0 411,613

491 2003 Irrigation Rev Bond Red 0 0 0 0 0 0 319,234 0 319,234

493 2003 Wastewater Revenue Bond Red 0 0 0 0 0 0 1,348,707 0 1,348,707

512 Unemployment Compensation 23,056 280,330 0 5,700 0 0 0 3,391 318,177

513 Employees Health Benefit 100,197 9,344,509 4,000 1,086,981 0 0 0 151,074 11,773,742

514 Workers' Compensation 81,769 998,642 5,382 245,200 0 0 0 21,037 1,597,230

515 Risk Management 483,559 134,402 8,500 8,964,720 0 0 0 39,500 18,595,401

516 Wellness / EAP Fund 0 0 8,300 66,585 0 5,000 0 0 146,470


exPeNditures By FuNd aNd category – coNtiNued

FuNd / dePartMeNt

salaries aNd wages



iNter-goV’t/FuNd serVices

caPital outlay

deBt serVice

iNterFuNd PayMeNts

For serVicetotal Budget

551 Equipment Rental 649,242 215,472 2,130,374 119,510 135,000 1,338,240 0 282,604 4,870,442

555 Environmental Fund 0 0 500 142,450 0 0 0 0 142,950

560 Public Works Administration 469,418 132,613 60,480 441,962 0 0 0 64,679 1,169,152

610 Cemetery Trust 0 0 0 0 5,500 0 0 0 5,500

612 Firemen's Relief & Pension 0 728,500 150 843,600 0 0 0 37,710 1,609,960

NoN geNeral goVerNMeNt FuNd totals $16,581,422 $16,748,709 $5,534,183 $23,519,793 $15,397,590 $38,149,919 $8,197,815 $8,877,691 $133,007,122

total city Budget $48,790,332 $25,646,063 $8,057,167 $29,916,253 $19,945,959 $38,164,920 $8,241,088 $11,034,973 $189,796,755


CITY OF YakimaREVENUES BY CATEGORY

geNeral otHer total FuNd FuNds reVeNue

310 taxes 311 General Property Taxes $9,228,000 $6,854,765 $16,082,765 313 Retail Sales and Taxes 14,765,000 5,600,200 20,365,200 314 Utility Taxes 3,658,500 0 3,658,500 316 Business Taxes 8,893,000 1,085,000 9,978,000 317 Excise Taxes 878,000 1,100,000 1,978,000

318 Other Operating Assessments 0 378,205 378,205 319 Penalty & Interest – Delinquent Taxes 2,000 0 2,000

Total $37,424,500 $15,018,170 $52,442,670

320 liceNses aNd PerMits 321 Business Licenses and Permits $26,300 $0 $26,300 322 Non-Business Licenses and Permit 709,500 672,000 1,381,500

Total $735,800 $672,000 $1,407,800

330 iNtergoVerNMeNtal reVeNues 331 Federal Grants – Direct $65,000 $4,314,477 $4,379,477

332 Federal Entitlements 0 108,896 108,896 333 Federal Grants – Indirect 0 4,569,573 4,569,573 334 State Grants 203,000 4,559,320 4,762,320 336 In Lieu and Impact Payments 1,459,200 1,980,100 3,439,300 337 Grants from Local Units 6,330 500,000 506,330 338 Intergovernmental Revenues 708,000 4,668,267 5,376,267

339 Federal Stimulus Grants 0 921,217 921,217Total $2,441,530 $21,621,850 $24,063,380

340 cHarges For serVices 341 General Government $62,680 $71,000 $133,680 342 Security of Persons and Property 169,500 38,000 207,500 343 Physical Environment 61,500 31,158,116 31,219,616 344 Transportation 0 676,500 676,500 345 Economic Environment 295,000 12,100 307,100 347 Culture and Recreation 0 953,265 953,265 348 Internal Service Fund Sales and Services 0 2,217,893 2,217,893 349 Other Interfund / Department Charges 4,480,305 269,808 4,750,113

Total $5,068,985 $35,396,682 $40,465,667

350 FiNes aNd ForFeits 353 Forfeited Contract Deposits $1,060,000 $0 $1,060,000 354 Administrative Penalties 100,000 12,000 112,000 355 Criminal Traffic Misdemeanors 255,400 0 255,400 356 Criminal Non-Traffic Penalties 100,050 0 100,050 357 Criminal Cost 220,750 0 220,750 359 Non-Court Fines Forfeitures 200 2,000 2,200

Total $1,736,400 $14,000 $1,750,400


reVeNues By category – coNtiNued

geNeral otHer total FuNd FuNds reVeNue

360 MiscellaNeous reVeNues 361 Interest Earnings $320,000 $231,686 $551,686 362 Rents and Royalties 450 1,026,472 1,026,922 363 Insurance Premiums & Recoveries 0 203,000 203,000 365 Internal Service Fund Miscellaneous 0 6,497,219 6,497,219 366 Trust and Other Interfund / Department 0 9,600,325 9,600,325 367 Contributions – Private Source 0 1,106,900 1,106,900 368 Assessment Revenue 0 2,519,889 2,519,889 369 Other Miscellaneous Revenue 19,000 2,498,578 2,517,578

Total $339,450 $23,684,069 $24,023,519

370 ProPrietary / trust gaiNs (losses) & otHer iNcoMe 379 Capital Contributions – Others $0 $784,677 $784,677

380 NoN reVeNues 381 Interfund Loans Received $0 $1,500 $1,500

382 Proceeds Of Long-Term Debt Proprietary Funds 0 12,000,000 12,000,000 385 Proceeds From Short-Term Debt 0 241,000 241,000

386 Agency Type Deposit 0 12,666 12,666 387 Residual Equity Transfer-In 0 114,513 114,513

Total $0 $12,369,679 $12,369,679

390 otHer FiNaNciNg sources 391 Proceeds Of General Long Term Debt $0 $4,904,500 $4,904,500 395 Proceeds Of General Fixed Assets 1,000 106,500 107,500 397 Operating Transfers – In 40,000 13,097,842 13,137,842

398 Insurance Recoveries 0 7,005,000 7,005,000Total $41,000 $25,113,842 $25,154,842

total estiMated reVeNue $47,787,665 $134,674,969 $182,462,634estiMated BegiNNiNg BalaNce 3,012,845 42,891,179 45,904,024

total estiMated resources $50,800,510 $177,566,148 $228,366,658


CITY OF YakimaEXPENDITURES BY CATEGORY

geNeral otHer total FuNd FuNds Budget

100 salaries aNd wages 110 Salaries and Wages $26,697,527 $19,083,110 $45,780,637 120 Overtime 1,325,800 709,650 2,035,450 130 Special Pay / Shift Differential 449,537 146,966 596,503

140 Retirement / Termination Cashout 272,587 105,155 377,742Total $28,745,451 $20,044,881 $48,790,332

200 PersoNNel BeNeFits 210 Social Security / Council Benefits $957,395 $1,365,965 $2,323,360 220 Retirement 1,413,523 1,047,735 2,461,257 230 Industrial Insurance 452,505 1,643,221 2,095,726 240 Life Insurance 63,876 57,003 120,879 250 Medical Insurance 3,544,301 11,574,963 15,119,263 260 Dental Insurance 367,617 1,074,223 1,441,840 270 Unemployment Compensation 101,696 347,600 449,295 280 Miscellaneous 269,584 47,706 317,290 290 Pensions and Death Benefits 589,150 728,000 1,317,150

Total $7,759,647 $17,886,415 $25,646,062

300 suPPlies 310 Office and Operating Supplies $688,241 $2,002,168 $2,690,409 320 Fuel Consumed 470,323 1,352,729 1,823,052 340 Items Purchased for Resale or Inventory 52,500 2,373,000 2,425,500 350 Small Tools and Equipment 223,000 555,957 778,957 3A0 Liquid Alum Sulphate 0 65,000 65,000

3B0 Bioxide Chemicals 0 30,000 30,000 3C0 Chemicals 0 172,250 172,250 3F0 Fluoride 0 40,000 40,000 3G0 Grouting chemicals 0 20,000 20,000 3S0 Soda Ash 0 12,000 12,000

Total $1,434,064 $6,623,104 $8,057,168

400 otHer serVices aNd cHarges 410 Professional Services $2,466,850 $8,279,685 $10,746,535 420 Communications 572,134 314,882 887,016 430 Transportation / Training 120,838 81,884 202,722 440 Advertising 60,700 103,100 163,800 450 Operating Rentals & Leases 62,898 97,522 160,420 460 Insurance 0 1,780,901 1,780,901 470 Public Utility Services 423,489 3,747,842 4,171,330 480 Repairs and Maintenance 652,600 2,433,560 3,086,160 490 Miscellaneous 486,157 8,039,612 8,525,769 4D0 DOE Wastewater Discharge Permit Fee 0 103,700 103,700 4O0 State Water Operating Permit 0 14,300 14,300 4R0 Reserve Fire Fighters 5,000 0 5,000 4W0 Water Quality Tests 0 68,600 68,600 4Y0 Yakima County Development Association 0 0 0

Total $4,850,666 $25,065,588 $29,916,254


exPeNditures By category – coNtiNued

geNeral otHer total FuNd FuNds Budget

500 iNtergoVerNMeNtal serVices 510 Intergovernment Professional Services $1,851,651 $220,272 $2,071,923

520 Intergovernment Agreements 39,095 84,014 123,109 530 State / County Taxes and Assessments 106 930,263 930,369 540 Interfund Taxes and Assessments 0 3,564,100 3,564,100 550 Interfund Subsidies 2,442,275 9,928,670 12,370,945 560 Interfund Transfers 0 114,513 114,513 5C0 Connection Charge Transfers 0 650,000 650,000 5T0 Debt Coverage Transfer Terrace Heights 0 40,000 40,000 5U0 Debt Coverage Transfer Union Gap 0 81,000 81,000

Total $4,333,127 $15,612,832 $19,945,959

600 caPital outlays610 Land $0 $117,000 $117,000

620 Buildings 0 58,000 58,000 630 Improvements Other Than Buildings 0 701,300 701,300 640 Machinery and Equipment 15,001 5,690,996 5,705,997 650 Construction Projects 0 30,982,623 30,982,623

660 Capital Leases 0 600,000 600,000Total $15,001 $38,149,919 $38,164,920

700 deBt serVice – PriNciPal 710 Debt Service – GO Bonds – Principal $0 $2,257,419 $2,257,419 720 Debt Service – Revenue Bonds – Principal 0 1,765,000 1,765,000 750 Debt Service – Capital Lease – Principal 6,108 91,737 97,845 770 Other Notes 0 230,000 230,000 780 Intergovernmental Loans 25,820 1,490,571 1,516,391

Total $31,928 $5,834,728 $5,866,656

800 deBt serVice – iNterest 820 Debt Service – Interest – Interfund Debt $0 $40,000 $40,000 830 Debt Service – External LTD Interest 11,345 2,323,087 2,334,432

Total $11,345 $2,363,087 $2,374,432

900 iNterFuNd PayMeNt For serVices 950 Interfund Opt Rental and Leases $40,841 $3,466,406 $3,507,247 960 Interfund Insurance Services 519,695 1,857,755 2,377,450 980 Interfund – Garage / Plant Charges 0 767,438 767,438 990 Interfund – Administrative Charges 0 4,382,840 4,382,840

Total $560,536 $10,474,439 $11,034,975

total exPeNditures $47,741,765 $142,054,993 $189,796,757


CITY OF YakimaSELECTED CATEGORIES OF EXPENDITURES BY FUND

SALARIES PERMANENT #111

2009 2010 ytd 2010 2011 10 Vs. 11FuNd / dePartMeNt actual Budget 9/30/2010 estiMate Budget Budget

011 City Council $95,100 $95,100 $71,325 $95,100 $95,100 0.0%012 City Manager 368,879 359,721 274,206 352,803 359,721 0.0%014 Records 189,839 190,248 143,963 186,590 191,947 0.9%015 Financial Services 958,277 967,200 677,841 910,000 912,733 (5.6%)016 Human Resources 310,418 304,275 230,442 298,424 293,821 (3.4%)017 Legal 773,829 725,360 541,653 718,799 729,333 0.5%018 Municipal Court 741,221 706,569 541,169 705,728 710,848 0.6%019 Purchasing 193,116 267,358 208,177 262,217 287,700 7.6%021 Environmental Planning 555,301 497,887 364,703 459,310 462,581 (7.1%)022 Code Administration 954,944 863,513 653,594 846,908 766,751 (11.2%)031 Police 12,314,759 12,239,631 9,268,081 12,384,249 11,800,744 (3.6%)032 Fire 6,177,981 5,921,536 4,636,667 5,914,234 5,534,206 (6.5%)041 Engineering 708,334 637,529 497,180 635,400 496,597 (22.1%)051 City Hall Maintenance 118,920 113,654 63,420 87,000 70,318 (38.1%)052 Information Systems 1,210,152 1,192,699 814,947 1,069,678 1,143,464 (4.1%)054 Utility Services 643,930 647,545 459,945 615,000 648,246 0.1%

geNeral FuNd total $26,314,999 $25,729,824 $19,447,314 $25,541,440 $24,504,111 (4.8%)

123 Economic Development $35,729 $23,002 $19,592 $23,002 $19,681 (14.4%)124 Community Development 431,306 470,481 373,265 529,612 505,918 7.5%125 Community Relations 289,522 282,176 218,727 282,176 282,176 0.0%131 Parks & Recreation 1,144,877 1,107,563 771,778 1,010,492 1,017,879 (8.1%)141 Street & Traffic Operations 1,837,091 1,877,359 1,371,781 1,849,719 1,806,266 (3.8%)144 Cemetery 103,370 101,652 77,693 101,652 102,509 0.8%150 Emergency Services 618,510 586,247 443,425 586,247 586,247 0.0%151 Public Safety Communications 1,661,289 1,748,933 1,289,086 1,736,086 1,839,822 5.2%152 Police Grant 0 479,119 153,654 293,751 497,742 3.9%441 Stormwater Operating 424,278 548,350 342,958 538,000 505,965 (7.7%)462 Transit 2,215,828 2,234,254 1,683,738 2,251,000 2,229,566 (0.2%)471 Refuse 838,532 855,926 648,624 863,252 866,840 1.3%473 Wastewater Operating 3,169,429 3,357,780 2,431,465 3,251,496 3,468,864 3.3%474 Water Operating 1,495,182 1,570,370 1,165,929 1,529,436 1,591,383 1.3%475 Irrigation Operating 407,308 434,036 335,201 434,036 447,306 3.1%512 Unemployment Compensation Reserve 20,827 20,611 15,671 20,215 20,262 (1.7%)513 Employees Health Benefit 95,525 94,452 71,476 92,636 91,252 (3.4%)514 Workers' Compensation 78,005 76,649 57,700 75,175 73,334 (4.3%)515 Risk Management 384,308 432,830 344,106 432,800 442,952 2.3%551 Equipment Rental 614,186 598,105 457,581 586,604 601,244 0.5%560 Public Works Administration 393,323 399,150 302,653 391,905 401,979 0.7%

city total $42,573,423 $43,028,869 $32,023,417 $42,420,730 $41,903,298 (2.6%)


SALARIES TEMPORARY #112


012 City Manager $0 $3,500 $0 $2,500 $3,488 (0.3%)014 Records 1,549 2,001 697 1,600 2,012 0.6%015 Financial Services 0 0 547 0 0 n/a016 Human Resources 2,711 4,000 0 1,000 1,999 (50.0%)017 Legal 21,674 22,313 13,189 18,134 22,313 0.0%018 Municipal Court 21,522 20,715 15,361 20,715 20,713 (0.0%)019 Purchasing 18,122 19,049 6,666 19,049 19,049 0.0%021 Environmental Planning 0 0 9,470 8,000 0 n/a022 Code Administration 11,871 0 0 0 0 n/a031 Police 67,335 0 5,370 10,740 0 n/a032 Fire 3,885 0 5,721 8,000 0 n/a041 Engineering 2,700 5,000 0 1,000 4,996 (0.1%)051 City Hall Maintenance 26,015 16,605 20,103 25,000 25,001 50.6%052 Information Systems 45,278 45,841 37,643 65,841 45,840 (0.0%)054 Utility Services 0 10,651 26,145 25,000 10,650 (0.0%)

geNeral FuNd total $222,663 $149,674 $140,911 $206,579 $156,061 4.3%

124 Community Development $9,468 $9,000 $14,913 $14,300 $9,007 0.1%125 Community Relations 1,141 1,999 921 1,999 1,999 0.0%131 Parks & Recreation 341,690 357,192 358,193 416,052 364,190 2.0%144 Cemetery 8,312 9,000 8,511 9,000 9,000 0.0%151 Public Safety Communication 30,493 12,535 14,085 12,535 12,535 0.0%441 Stormwater Operating 0 0 7,808 0 0 n/a462 Transit 6,742 11,141 0 0 11,141 0.0%473 Sewer Operating 100,265 152,147 119,513 160,000 69,327 (54.4%)474 Water Operating 15,535 11,141 14,566 11,141 11,141 0.0%475 Irrigation Operating 15,687 26,831 3,326 8,500 23,521 (12.3%)515 Risk Management 13,636 14,916 10,488 23,000 14,913 (0.0%)560 Public Works Administration 39,608 17,602 8,249 17,602 17,602 0.0%

city total $805,239 $773,178 $701,484 $880,707 $700,437 (9.4%)


OVERTIME #120


012 City Manager $0 $1,000 $0 $0 $1,000 0.0%014 Records 1,485 2,550 721 2,550 2,550 0.0%015 Financial Services 7,200 10,000 3,986 7,500 7,500 (25.0%)016 Human Resources 59 2,000 0 1,800 2,000 0.0%017 Legal 2,505 4,500 0 4,000 4,000 (11.1%)018 Municipal Court 52,772 58,000 24,052 36,500 27,500 (52.6%)021 Environmental Planning 0 1,000 0 500 500 (50.0%)022 Code Administration 16,541 23,000 9,041 16,000 6,000 (73.9%)031 Police 1,176,999 943,000 848,579 1,160,633 917,000 (2.8%)032 Fire 411,389 369,871 315,017 413,000 343,000 (7.3%)041 Engineering 2,875 6,000 453 1,500 1,000 (83.3%)051 City Hall Maintenance 1,631 2,500 771 2,500 2,500 0.0%052 Information Systems 9,349 15,250 5,376 12,295 10,250 (32.8%)054 Utility Services 396 4,000 7,279 5,500 1,000 (75.0%)


124 Community Development $0 $1,100 $4 $1,030 $1,100 0.0%125 Community Relations 474 1,000 252 1,000 1,000 0.0%131 Parks & Recreation 11,017 9,700 14,735 13,100 13,100 35.1%141 Street & Traffic Operations 67,050 62,900 35,070 62,000 62,350 (0.9%)144 Cemetery 2,737 3,500 1,760 3,500 3,500 0.0%150 Emergency Services 48,585 34,000 31,896 47,000 47,000 38.2%151 Public Safety Communications 121,507 55,067 81,135 98,000 89,000 61.6%152 Police Grant 0 83,002 70,148 162,711 183,200 120.7%441 Stormwater Operating 520 1,500 684 1,500 1,500 0.0%462 Transit 53,387 75,500 47,709 75,500 75,500 0.0%471 Refuse 34,992 37,700 20,747 34,100 36,700 (2.7%)473 Wastewater Operating 60,204 79,400 51,995 79,400 80,100 0.9%474 Water Operating 75,838 65,000 39,945 65,000 70,000 7.7%475 Irrigation Operating 16,969 20,000 15,054 20,000 20,000 0.0%512 Unemployment Compensation 25 100 0 100 100 0.0%513 Employees Health Benefit 42 1,000 0 1,000 1,000 0.0%514 Workers' Compensation 42 500 0 500 500 0.0%515 Risk Management 453 2,000 0 500 2,000 0.0%551 Equipment Rental 8,000 8,500 4,940 8,500 8,500 0.0%560 Public Works Administration 19,643 13,500 10,369 14,000 13,500 0.0%

city total $2,204,684 $1,997,640 $1,641,718 $2,352,719 $2,035,450 1.9%


OFFICE AND OPERATING SUPPLIES #310


011 City Council $17,083 $17,000 $14,289 $17,000 $17,000 0.0%012 City Manager 4,096 5,000 3,220 5,000 5,000 0.0%014 Records 8,659 8,000 5,163 8,000 8,000 0.0%015 Financial Services 15,403 15,000 10,224 15,000 15,000 0.0%016 Human Resources 9,412 12,200 5,334 8,800 10,000 (18.0%)017 Legal 12,263 11,500 7,394 11,500 11,500 0.0%018 Municipal Court 28,460 34,000 22,333 30,998 34,000 0.0%019 Purchasing 7,388 9,000 7,669 7,000 7,000 (22.2%)021 Environmental Planning 4,764 6,000 4,865 6,000 6,000 0.0%022 Code Administration 14,870 15,361 9,084 12,861 14,361 (6.5%)031 Police 407,726 380,000 228,959 353,931 367,500 (3.3%)032 Fire 163,797 150,344 114,115 145,500 118,500 (21.2%)035 Pension 209 50 36 50 50 0.0%041 Engineering 10,958 9,000 6,595 9,000 8,000 (11.1%)051 City Hall Maintenance 19,008 15,880 7,032 15,880 15,880 0.0%052 Information Systems 45,167 44,450 17,186 44,450 44,450 0.0%054 Utility Services 2,909 6,000 3,696 6,000 6,000 0.0%

geNeral FuNd total $772,173 $738,785 $467,194 $696,970 $688,241 (6.8%)

124 Community Development $13,116 $9,200 $6,748 $28,744 $11,100 20.7%125 Community Relations 1,651 3,750 1,511 3,250 3,750 0.0%127 Community Services 0 2,500 0 500 0 (100.0%)131 Parks & Recreation 280,020 262,300 230,335 270,800 265,800 1.3%141 Street & Traffic Operations 775,730 664,360 477,287 679,740 565,081 (14.9%)144 Cemetery 6,570 8,000 4,076 6,000 8,000 0.0%150 Emergency Services 25,200 25,000 18,868 25,000 25,000 0.0%151 Public Safety Communications 42,500 37,000 28,441 37,000 37,000 0.0%152 Tourist Promotion 0 85,688 61,732 102,111 15,966 (81.4%)161 Downtown Business Impr 0 0 11,145 5,000 5,000 n/a170 CBD Capital Improvement 71,398 66,000 45,913 66,000 60,000 (9.1%)321 REET 2 Capital Fund 0 1,000 0 1,000 1,000 0.0%332 Fire Capital 0 0 0 6,000 12,000 n/a333 Stormwater Operating 0 15,000 14,069 15,000 0 (100.0%)343 Transit 250,000 250,000 257,452 350,000 250,000 0.0%441 Refuse 24,319 30,000 13,671 30,000 30,000 0.0%462 Wastewater Operating 25,018 18,500 10,063 18,500 18,500 0.0%471 Water Operating 35,538 41,200 3,661 41,200 41,200 0.0%473 Irrigation Operating 299,170 249,418 232,038 341,918 308,500 23.7%474 Employees Health Benefit 192,766 208,200 137,345 203,200 206,200 (1.0%)475 Workers’ Compensation 53,617 60,000 40,454 52,000 52,000 (13.3%)513 Risk Management 765 3,000 3,038 1,000 3,000 0.0%514 Wellness / EAP 314 5,182 3,152 1,400 4,982 (3.9%)515 Equipment Rental 2,171 3,500 11,037 12,142 3,500 0.0%516 Wellness / EAP 227 3,300 265 750 3,300 0.0%551 Equipment Rental 16,080 30,409 5,559 22,409 27,409 (9.9%)555 Environmental 0 500 0 500 500 0.0%560 Public Works Administration 45,226 48,230 34,273 41,530 43,230 (10.4%)612 Firemen's' Relief and Pension 241 150 3 150 150 0.0%

city total $2,933,810 $2,870,172 $2,119,329 $3,059,814 $2,690,409 (6.3%)

Note: Per Budgeting Accounting and Reporting Systems (BARS) object code 31 office and operating supplies are articles purchased directly and consumed by operating departments. Examples are office supplies, forms chemicals, cleaning & sanitations supplies, construction materials and supplies, drugs, electrical supplies, laboratory supplies, paint and painting supplies, etc.


FUEL #320


021 Environmental Planning $251 $350 $36 $200 $200 (42.9%)022 Code Administration 16,187 14,205 12,047 16,963 17,007 19.7%031 Police 308,810 281,500 265,896 360,000 360,000 27.9%032 Fire 60,201 52,391 53,017 75,000 75,000 43.2%041 Engineering 6,331 6,282 5,408 7,200 6,500 3.5%051 City Hall Maintenance 588 294 277 375 375 27.6%052 Information Systems 722 755 656 900 900 19.2%054 Utility Services 9,475 10,040 7,366 10,040 10,341 3.0%

geNeral FuNd total $402,565 $365,817 $344,702 $470,678 $470,323 28.6%

124 Community Development $6,371 $7,230 $5,730 $11,000 $10,500 45.2%125 Community Relations 255 400 238 400 412 3.0%131 Parks & Recreation 50,361 45,000 39,541 51,500 52,000 15.6%141 Street & Traffic Operations 127,282 132,368 96,960 139,400 140,039 5.8%144 Cemetery 3,183 3,774 4,138 4,800 4,800 27.2%441 Stormwater Operating 19,328 20,000 18,216 25,300 25,300 26.5%462 Transit 626,936 726,887 557,224 752,500 777,000 6.9%471 Refuse 171,069 199,000 152,867 199,000 199,090 0.0%473 Wastewater Operating 68,309 89,820 49,259 73,500 78,280 (12.8%)474 Water Operating 37,538 36,558 29,866 40,600 40,600 11.1%475 Irrigation Operating 13,270 14,435 13,951 19,000 19,000 31.6%551 Equipment Rental 3,713 3,842 2,452 3,842 3,957 3.0%560 Public Works Administration 1,008 1,243 895 1,743 1,750 40.8%

city total $1,531,189 $1,646,374 $1,316,038 $1,793,263 $1,823,052 10.7%


PROFESSIONAL SERVICES #41


011 City Council $162 $300 $0 $300 $300 0.0%012 City Manager 450 100 0 100 100 0.0%013 State Examiner 102,601 103,000 50,920 103,000 103,000 0.0%014 Records 15,844 12,500 743 6,500 6,500 (48.0%)015 Financial Services 76,247 48,700 24,490 48,700 48,700 0.0%016 Human Resources 17,897 11,500 3,965 10,500 11,000 (4.3%)017 Legal 61,951 62,800 30,884 53,150 53,150 (15.4%)018 Municipal Court 143,483 153,000 85,933 149,000 149,000 (2.6%)019 Purchasing 34,589 5,000 0 360 0 (100.0%)020 Hearing Examiner 51,396 44,605 54,347 50,000 30,000 (32.7%)021 Environmental Planning 1,104 2,500 1,134 1,500 1,500 (40.0%)022 Code Administration 71,648 113,986 81,417 121,700 125,000 9.7%024 Indigent Defense 429,570 480,000 350,535 480,000 480,000 0.0%031 Police 385,129 267,750 254,825 332,558 384,250 43.5%032 Fire 34,851 36,167 26,815 36,167 33,500 (7.4%)035 Pension 740,561 785,550 592,576 774,665 813,100 3.5%038 Probation Center 25,000 0 0 0 0 n/a041 Engineering 2,397 7,000 0 2,000 0 (100.0%)051 City Hall Maintenance 972 1,000 558 1,000 1,000 0.0%052 Information Systems 205,113 190,791 152,455 233,000 74,950 (60.7%)054 Utility Services 929 80,000 4,238 80,000 125,000 56.3%095 Intergovernmental 146,738 153,888 120,396 143,888 26,800 (82.6%)098 District Court 2,277 0 0 0 0 n/a


123 Economic Development $52,631 $178,500 $145,750 $179,500 $134,000 (24.9%)124 Community Development 91,171 243,333 82,929 142,613 95,000 (61.0%)125 Community Relations 0 1,500 0 1,000 1,500 0.0%127 Community Services 178,562 139,334 54,661 139,334 8,250 (94.1%)131 Parks & Recreation 518,667 507,100 389,949 465,100 464,600 (8.4%)140 Growth Management & Commute Trip 0 49,745 23,144 29,440 20,305 (59.2%)141 Street & Traffic Operations 104,856 98,791 41,024 67,700 15,000 (84.8%)142 Arterial Street 3,471 10,000 269 5,000 5,000 (50.0%)144 Cemetery 153 150 2,795 3,000 150 0.0%151 Public Safety Communications 5,687 4,000 1,641 3,000 4,000 0.0%152 Police Grant 0 255,326 141,991 187,065 139,934 (45.2%)161 Parking & Business Improvement 194,450 230,000 142,500 210,000 220,000 (4.3%)162 Trolley 870 0 0 0 0 n/a170 Tourist Promotion 880,549 1,012,423 768,517 1,008,423 960,423 (5.1%)171 Capitol Theatre 209,000 209,000 156,750 174,000 174,000 (16.7%)173 Tourism Promotion Area 368,978 378,205 274,597 378,205 378,205 0.0%195 Contingency 6,981 0 0 0 0 n/a321 CBD Capital Improvement 8,336 75

11 rliminary Bugt liy u ¢1 · 2019-06-12 · 2011 budget. (See Budget Highlights Section —...

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Transcript of 11 rliminary Bugt liy u ¢1 · 2019-06-12 · 2011 budget. (See Budget Highlights Section —...