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Ordinance 3950ORDINANCE NO.3950 AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING ORDINANCE NO. 3942 AS A RESULT OF UNANTICIPATED EXPENDITURES OF THE GENERAL FUND, AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE. WHEREAS, previous actions taken by the City Council require Interfund Transfers and increases in appropriations; and WHEREAS, state law requires an ordinance be adopted whenever money is transferred from one fund to another; and WHEREAS, the City Council has reviewed the amended budget appropriations and information which was made available; and approves the appropriation of local, state, and federal funds and the increase or decrease from previously approved programs within the 2013 Budget; and THEREFORE, WHEREAS, the applications of funds have been identified; THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Section 1. of Ordinance No. 3942 adopting the final budget for the fiscal year 2013 is hereby amended to reflect the changes shown in Exhibits A, B, C, D, and E adopted herein by reference. Section 2. Council authorizes the Finance Director the authority to establish a bond reserve fund — 424 Bond Reserve Fund. 1 Section 3. Effective Date. This ordinance, being an exercise of a power specifically delegated to the City legislative body, is not subject to referendum, and shall take effect five (5) days after passage and publication of an approved summary thereof consisting of the title. ATTEST/AUTHENTICATE: CITY CLERK, SCO PASSEY APPROVED AS TO FORM: OFFICE OF THE CITY ATTORNEY: BY JEFF TARADAY 7 -,, D. e.__,Poe 6,_"L MAYOR, DAVE EARLING FILED WITH THE CITY CLERK: November 15, 2013 PASSED BY THE CITY COUNCIL: November 19, 2013 PUBLISHED: December 8, 2013 EFFECTIVE DATE: December 13, 2013 ORDINANCE NO. 3950 2 EXHIBIT “A”: Budget Amendments by Revenue (November 2013) 4 ORD. NO. ORD. NO. ORD. NO. ORD. NO. ORD. NO. ORD. NO. 201 3 FUND FUND 3904 3913 3920 3939 3942 Amended NO. DESCRIPTION 12/11/2012 2/2013 5/2013 8/2013 9/2013 11/2013 Budget 001 General Fund 32,846,292$ 12,297$ 23,500$ 11,868$ -$ 14,753$ 32,908,710$ 009 Leoff-Medical Ins. Reserve 600,350 (250,000) - - - - 350,350 011 Risk Management Reserve Fund 418,200 - - 250,000 - - 668,200 012 Contingency Reserve Fund 123,223 - - - - - 123,223 014 Historic Preservation Gift Fund - 15,000 - - - - 15,000 016 Building Maintenance 56,900 - - - - - 56,900 104 Drug Enforcement Fund 20,175 - - - - - 20,175 111 Street Fund 1,406,800 - - - - 40,000 1,446,800 112 Combined Street Const/Improve 6,223,755 - 140,000 118,274 (1,113,500) 5,368,529 117 Municipal Arts Acquis. Fund 59,891 - - 9,994 - - 69,885 118 Memorial Street Tree 27 - - - - - 27 120 Hotel/Motel Tax Revenue Fund 52,870 - - - - - 52,870 121 Employee Parking Permit Fund 18,120 - - - - - 18,120 122 Youth Scholarship Fund 2,025 - - - - - 2,025 123 Tourism Promotional Fund/Arts 19,000 - - - - - 19,000 125 Park Acq/Improvement 650,600 12,000 - 115,232 - - 777,832 126 Special Capital Fund 650,600 - - - - - 650,600 127 Gifts Catalog Fund 20,483 - - 16,000 - - 36,483 129 Special Projects Fund 14,700 208,100 - - - - 222,800 130 Cemetery Maintenance/Improv 119,950 - - - - - 119,950 132 Parks Construction 1,869,500 140,850 - - - (2,000) 2,008,350 136 Parks Trust Fund 228 - - - - - 228 137 Cemetery Maintenance Trust Fd 14,600 - - - - - 14,600 138 Sister City Commission 3,517 - - 4,500 - - 8,017 139 Transportation Benefit District 645,000 - - - - 40,000 685,000 211 Lid Fund Control 22,130 - - - - - 22,130 213 Lid Guaranty Fund 22,230 - - - - - 22,230 231 2012 LTGO Debt Service fund - 1,009,902 - - - - 1,009,902 234 Ltgo Bond Debt Service Fund 414,500 (414,500) - - - - - 421 Water 10,625,680 - - - - 10,492,965 21,118,645 422 Storm 3,486,716 - - - - 1,754,101 5,240,817 423 Sewer / Treatment Plant 11,020,123 - - - - 17,182,565 28,202,688 424 Bond Reserve Fund - - - - - 1,115,174 1,115,174 511 Equipment Rental Fund 1,361,972 - - - - - 1,361,972 617 Firemen'S Pension Fund 45,400 - - - - - 45,400 Totals 72,835,557$ 733,649$ 163,500$ 525,868$ -$ 29,524,058$ 103,782,632$ EXHIBIT “B”: Budget Amendments by Expenditure (November 2013) 5 ORD. NO. ORD. NO. ORD. NO. ORD. NO. ORD. NO. ORD. NO. 2013 FUND FUND 3904 3913 3920 3939 3942 Amended NO. DESCRIPTION 12/11/2012 2/2013 5/2013 8/2013 9/2013 11/2013 Budget 001 General Fund 32,836,495$ 123,008$ 47,500$ 322,810$ 34,852$ 63,983 33,428,648$ 009 Leoff-Medical Ins. Reserve 619,400 - - - - - 619,400 011 Risk Management Reserve Fund 661,000 - - - - - 661,000 014 Historic Preservation Gift Fund - 15,000 - - - - 15,000 016 Building Maintenance 35,000 170,000 - - - - 205,000 104 Drug Enforcement Fund 80,033 - - - - 500 80,533 111 Street Fund 1,557,715 - - - - - 1,557,715 112 Combined Street Const/Improve 6,304,984 20,000 140,000 194,260 - (1,151,000) 5,508,244 117 Municipal Arts Acquis. Fund 130,600 9,200 - 9,994 - - 149,794 120 Hotel/Motel Tax Revenue Fund 68,500 - - - - - 68,500 121 Employee Parking Permit Fund 26,726 - - - - - 26,726 122 Youth Scholarship Fund 4,000 - - - - - 4,000 123 Tourism Promotional Fund/Arts 19,000 - - - - - 19,000 125 Park Acq/Improvement 964,000 322,500 - 115,232 - - 1,401,732 126 Special Capital Fund 662,105 6,429 - - - - 668,534 127 Gifts Catalog Fund 20,020 12,297 - 11,000 - - 43,317 129 Special Projects Fund 14,700 208,100 - - - - 222,800 130 Cemetery Maintenance/Improv 152,761 - - - - - 152,761 132 Parks Construction 1,887,500 205,700 - - - (2,000) 2,091,200 138 Sister City Commission 4,600 - - 9,137 - - 13,737 139 Transportation Benefit District 645,000 - - - - 40,000 685,000 211 Lid Fund Control 22,130 - - - - - 22,130 231 2012LTGO Debt Service Fund - 1,009,902 - - - - 1,009,902 234 Ltgo Bond Debt Service Fund 388,671 (388,671) - - - - - 421 Water 9,195,130 6,720 - 112,140 - 10,551,953 19,865,943 422 Storm 4,471,135 94,637 - 20,000 - 1,757,499 6,343,271 423 Sewer / Treatment Plant 16,854,966 (24,857) 1,337,910 (6,553) - 17,290,451 35,451,917 424 Bond Reserve Fund - - - - - 272,659 272,659 511 Equipment Rental Fund 1,042,840 52,532 - - - - 1,095,372 617 Firemen'S Pension Fund 108,790 - - - - - 108,790 Totals 78,777,801$ 1,842,497$ 1,525,410$ 788,020$ 34,852$ 28,824,045$ 111,792,625$ EXHIBIT “C”: Budget Amendment (November 2013) 6 Fund BARS Category Debit Credit Description Budget Amendments General Fund 001 000 41 521 71 35 00 Small Equipment 1,905 General Fund 001 000 334 30 500 00 Grant 1,106 General Fund 001 000 333 20 600 00 Grant 799 General Fund 001 000 41 565 50 49 00 Short-term Houseing 1000 General Fund 001 000 39 508 00 00 00 Ending Fund Balance 1,000 General Fund 001 000 41 521 21 12 10 Overtime Reimbursement 2,720 General Fund 001 000 41 521 021 23 10 Benefits Reimbursement 397 General Fund 001 000 342 10 100 00 OCDETF Overtime 3,117 General Fund 001 000 41 521 40 41 00 Professional Services 25,000 General Fund 001 000 39 508 00 00 00 Ending Fund Balance 25,000 General Fund 001 000 41 521 26 41 00 Professional Services 9,231 General Fund 001 000 367 00 400 00 Donation 9,231 General Fund 001 000 67 532 20 23 00 Benefits 23,730 Water Utility 421 000 74 534 20 23 00 Benefits 7,910 Stormwater Utility 422 000 72 531 00 23 00 Benefits 7,910 Sewer Utility 423 000 75 535 20 23 00 Benefits 7,910 Drug Enforcement 104 000 41 597 21 55 01 Transfer 500 Drug Enforcement 104 000 41 508 00 00 00 Ending Fund Balance 500 General Fund 001 000 397 21 104 00 Transfer 500 General Fund 001 000 39 508 00 00 00 Ending Fund Balance 500 Employee Parking Fund 121 000 25 597 00 55 01 Transfer 25,086 Employee Parking Fund 121 000 25 542 65 41 00 Professional Services 25,086 General Fund 001 000 397 19 121 00 Transfer 25,086 General Fund 001 000 341 70 400 00 Sale of Parking Permits 25,086 TBD 139 000 68 542 31 51 00 680,000 TBD 139 000 68 597 42 55 11 Transfer 640,000 TBD 139 000 344 70 000 00 Annual TBD Revenue 40,000 Street Fund 111 000 344 10 600 00 Annual TBD Revenue 680,000 Street Fund 111 000 397 42 139 00 Transfer 640,000 Street Fund 111 000 68 508 00 00 00 Ending Fund Balance 40,0 00 Municipal Arts 117 200 64 597 76 55 32 Transfer 3,000 Municipal Arts 117 200 64 594 76 65 90 Capital-Other Funds 3,000 Hotel/Motel Tax 120 000 31 597 76 55 32 Transfer 10,000 Hotel/Motel Tax 120 000 31 594 76 65 90 Capital-Other Funds 10,000 Parks Construction 132 000 64 594 76 65 91 Capital-Other Funds 13,000 Parks Construction 132 000 397 76 117 20 Transfer 3,000 Parks Construction 132 000 397 76 120 00 Transfer 10,000 Water Utility 421 000 74 597 42 55 12 Transfer 922,500 Water Utility 421 000 74 594 34 65 90 Capital-Other Funds 922,500 Stormwater Utility 422 000 72 597 42 55 12 Transfer 228,500 Stormwater Utility 422 000 72 594 31 65 90 Capital-Other Funds 228,500 Street Construction 112 200 68 595 95 65 91 Capital-Other Funds 1,151,000 Street Construction 112 200 397 42 421 00 Transfer 922,500 Street Construction 112 200 397 042 422 00 Transfer 228,500 Sewer Utility 423 000 75 591 035 78 66 Principal Payment 4,681 Sewer Utility 423 000 75 592 35 83 66 Interest Payment 204 Sewer Utility 423 000 75 508 00 00 00 Ending Fund Balance 4,885 Radar Grants Domestic Violence Victim Housing OCDETF Overtime Arbitration Legal Fees Replacement K-9 Purchase Engineering Benefits Fund 104 Petty Cash Accounts 121 Fund Services instead of a transfer TBD Adjustment Parks Reimbursement vs Transfer Adjustment Utility/Street Reimbursement vs Transfer Adjustment Public Works Trust Fund Loan EXHIBIT “C”: Budget Amendment (November 2013) 7 Department BARS Category Debit Credit Budget Amendments Continued Street Fund 111 000 86 542 64 48 00 Repair & Maintenance 9,000 Street Fund 111 000 86 542 31 41 00 Professional Services 9,000 Parks Construction 132 000 64 594 76 41 00 Professional Ser vices 11,000 Parks Construction 132 000 337 00 000 00 Sno Co Interlocal Grant 11,000 Water Utility 421 000 391 20 000 00 Rev Bond Proceeds 5,310,000 Water Utility 421 000 392 20 000 00 Bond Premium 42,665 Water Utility 421 000 74 597 34 55 21 Transfer 5,000,000 Water Utility 421 000 74 597 34 55 24 Transfer 330,281 Water Utility 421 000 74 596 34 72 00 Underwriter's Disc 22,384 Water Utility 421 200 397 34 421 00 Transfer 5,000,000 Water Utility 421 200 74 508 00 00 00 Ending Fund Balance 5,000,000 Storm Utility 422 000 391 20 000 00 Rev Bond Proceeds 895,000 Storm Utility 422 000 392 20 000 00 Bond Premium 9,101 Storm Utility 422 000 72 597 31 55 22 Transfer 850,000 Storm Utility 422 000 72 597 31 55 24 Transfer 50,328 Storm Utility 422 000 72 596 31 72 00 Underwriter's Disc 3,773 Storm Utility 422 200 397 31 422 00 Transfer 850,000 Storm Utility 422 200 72 508 00 00 00 Ending Fund Balance 850,000 Sewer Utility 423 000 391 20 000 00 Rev Bond Proceeds 8,805,000 Sewer Utility 423 000 392 20 000 00 Bond Premium 77,565 Sewer Utility 423 000 75 597 35 55 21 Transfer 8,300,000 Sewer Utility 423 000 75 597 35 55 24 Transfer 545,448 Sewer Utility 423 000 75 596 35 72 00 Underwriter's Disc 37,117 Sewer Utility 423 200 397 35 423 00 Transfer 8,300,000 Sewer Utility 423 200 75 508 00 00 00 Ending Fund Balance 8,300,000 Bond Reserve Fund 424 000 397 34 421 00 Transfer 330,281 Bond Reserve Fund 424 000 397 31 422 00 Transfer 50,328 Bond Reserve Fund 424 000 397 35 423 00 Transfer 545,448 Bond Reserve Fund 424 000 71 592 38 84 00 Debt Issue Costs 24,760 Bond Reserve Fund 424 000 71 592 38 89 00 Other Debt Issue Costs 58,782 Bond Reserve Fund 424 000 71 508 30 00 00 Ending Fund Balance 842,515 Water Utility 421 000 74 597 034 55 24 Transfer 66,898 Water Utility 421 000 74 508 00 00 00 Ending Fund Balance 66,898 Storm Utility 422 000 72 597 031 55 24 Transfer 11,308 Storm Utility 422 000 72 508 00 00 00 Ending Fund Balance 11,308 Sewer Utility 423 000 75 597 035 55 24 Transfer 110,911 Sewer Utility 423 000 75 508 00 00 00 Ending Fund Balance 110,911 Bond Reserve Fund 424 000 397 34 421 00 Transfer 66,898 Bond Reserve Fund 424 000 397 31 422 00 Transfer 11,308 Bond Reserve Fund 424 000 397 35 423 00 Transfer 110,911 Bond Reserve Fund 424 000 71 592 031 83 00 Storm Interest 11,308 Bond Reserve Fund 424 000 71 592 34 83 00 Water Interest 66,898 Bond Reserve Fund 424 000 71 592 35 83 00 Sewer Interest 110,911 Water Utility 421 000 74 594 34 65 10 Construction Projects 130,300 Water Utility 421 000 74 594 34 41 10 Professional Services 5,000 Water Utility 421 000 74 594 34 91 10 Interfund Services 5,000 Water Utility 421 000 337 10 000 00 Interlocal Grant 140,300 Street Cost Center Transfer Sno County Grant 76th Ave Project Record the 2013 Debt Issuance Budget Record the 2013 Debt Issuance December Payment EXHIBIT “D”: Budget Amendment Summary (November 2013) 8 Fund Number Change in Beginning Fund Balance Revenue Expense Change in Ending Fund Balance 001 - 14,753 63,983 (49,230) 104 - - 500 (500) 111 - 40,000 - 40,000 112 - (1,113,500) (1,151,000) 37,500 132 - (2,000) (2,000) - 139 - 40,000 40,000 - 421 - 10,492,965 10,551,953 (58,988) 422 - 1,754,101 1,757,499 (3,398) 423 - 17,182,565 17,290,451 (107,886) 424 - 1,115,174 272,659 842,515 Total Change - 29,524,058 28,824,045 700,013 EXHIBIT “E”: Budget Amendments (November 2013) 9 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 001 General Fund Traffic-Small Equip 001.000.41.521.71 .35.00 1,905 Total Expenditure Increase (Decrease)1,905$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 001 General Fund WTSC Grant 001.000.334.30.500.00 (1,106) 001 General Fund WASPC Traffic Grant 001.000.333.20.600.00 (799) Total Revenue (Increase) Decrease (1,905)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount Total Ending Fund Balance Increase (Decrease)-$ ACOP James Lawless Edmonds Police Department Radar Grants In July 2013 the Police Department receiveda School Zone grant from Washington State Traffic Safety Commission for the purchase of a handheld radar gun to be used primarily for school zone speed enforcement. In August 2013 the Police Department received a Traffic Safety Emergency Funds grant from the WA Association of Sheriff's and Police Chiefs also for a handheld radar gun. The radar guns increase the pool of equipment available for patrol and are more flexible as they are fully battery operated. This budget amendment increases Traffic-Small Equipment by $1,905, which is offset by the grant revenue. EXHIBIT “E”: Budget Amendments (November 2013) 10 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 001 General Fund Short Term DV Housing001.000.41.565.50.49.00 1,000 Total Expenditure Increase (Decrease)1,000$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount Total Revenue (Increase) Decrease -$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 001 General Fund 001.000.39.508.00.00.00 (1,000) Total Ending Fund Balance Increase (Decrease)(1,000)$ ACOP James Lawless Edmonds Police Department Domestic Violence Victim Housing Inlate December 2012, North Sound Church donated $1,000 to Edmonds Police Department to be used for short term housing for domestic violence victims. The Police Department's Domestic Violenc e Coordinator has twice used the funds this year to arrange housing for victims in crisis. As the donation came at year-end, it was not built into the 2013 budget. This budget amendment places $1,000 in a new BARS account - Short Term Domestic Violence Housing, financed by the $1,000 donation which is in fund balance. EXHIBIT “E”: Budget Amendments (November 2013) 11 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 001 General Fund Invest OT-Reimburs. 001.000.41.521.21 .12.10 2,720 001 General Fund Invest Ben-Reimburs. 001.000.41.521.2 1.23.10 397 Total Expenditure Increase (Decrease)3,117$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 001 General Fund OCDETF Overtime 001.000.342.10.100.00 (3,117) Total Revenue (Increase) Decrease (3,117)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount Total Ending Fund Balance Increase (Decrease)-$ ACOP James Lawless Edmonds Police Department OCDETF Overtime Periodically Edmonds PD staff assigned to the South Snohomish County NarcoticsTask Force work on cases for which overtime is reimbursed by the Department of Justice Organized Crime Drug Enforcement Task Force (OCDETF). As work on OCDETF cases cannot be predicted, the Police Department does not include the revenue or hours in their annual budget preparation. In 2013 the department has received $3,117 for reimbursement for overtime hours worked on OCDETF cases from January through July. The department is requesting an increase to the reimbursable overtime and reimbursable benefits lines in the Investigations budget, which is offset by the revenue received from the De partment of Justice. EXHIBIT “E”: Budget Amendments (November 2013) 12 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 001 General Fund Police-Prof Services 001.000.41.521.10.41.00 25,000 Total Expenditure Increase (Decrease)25,000$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount Total Revenue (Increase) Decrease -$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 001 General Fund 001.000.39.508.00.00.00 (25,000) Total Ending Fund Balance Increase (Decrease)(25,000)$ ACOP James Lawless Edmonds Police Department Arbitration Legal Fees In 2012, the City engaged the firm of Michael and Alexander to represent it in an arbitration proceeding involvingthe Police Department. At the September 24, 2013 City Council meeting, the Council moved to authorize payment of the invoice from Stephanie Alexander by reauthorizing $25,000 from ending cash balance and authorizing $12,500 from the 2013 Police budget. This budget amendment increases the Police Admin-Professional Services budget by $25,000 with a corresponding decrease in fund balance of $25,000 to cover the invoice. As directed by the Council, the remaining $12,500 has been covered by the 2013 Police budget. EXHIBIT “E”: Budget Amendments (November 2013) 13 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 001 General Fund K-9 Prof Services 001.000.41.521.26.41.00 9,231 Total Expenditure Increase (Decrease)9,231$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 001 General Fund Police Contrib - Priv 001.000.367.00.400.00 (9,231) Total Revenue (Increase) Decrease (9,231)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount Total Ending Fund Balance Increase (Decrease)-$ ACOP James Lawless Edmonds Police Department Replacement K-9 Purchase Edmonds Police Foundation has just completed a very successful fundraising campaign to purchase a new, adult K-9 dog to replace Dash, who retired in July 2013, after seven years of service. The department has purchased a new K-9 dog, Hobbs, who is currently training with Officer Jason Robinson. The Edmonds Police Foundation presented the department with a check for $9,231 to totally underwrite the purchase of the new dog. This budget amendment increases the K-9 Unit Professional Services budget by $9,231 for the purchase of Hobbs, which is totally offset by the donation received from the Police Foundation. EXHIBIT “E”: Budget Amendments (November 2013) 14 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 001 General Fund Benefits 001.000.67.532.20.23.00 23,730 421 Water Benefits 421.000.74.534.20.23.00 (7,910) 422 Stormwater Benefits 422.000.72.531.00.23.00 (7,910) 423 Sewer Benefits 423.000.75.535.20.23.00 (7,910) Total Expenditure Increase (Decrease)-$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount Total Revenue (Increase) Decrease -$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 001 General Fund (23,730) 421 Water Ending Cash 421.000.00.508.00.00.00 7,910 422 Stormwater Ending Cash 422.000.72.508.00.00.00 7,910 423 Sewer Ending Cash 423.000.75.508.00.00.00 7,910 Total Ending Fund Balance Increase (Decrease)-$ Rob English Public Works Engineering Benefits The salary and benefits for a Capital Projects Manager were budgeted in the 421, 422 and 423 Utility Funds (1/3 in each utility fund). The salary and benefits should have been budgeted in the Engineering Division. This amendme nt will increase the budget for Engineering benefits by $23,730 and reduce the 421 Water, 422 Stormwater and 423 Sewer Benefits by the same amount. An adjustment to the salaries line item is not needed due to salary savings from an employee's resignation for medical reasons. EXHIBIT “E”: Budget Amendments (November 2013) 15 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 104 Drug Enforcement Fund Transfer 104.000.41.597.21.55.01 500 Total Expenditure Increase (Decrease)500$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 001 General Fund Transfer 001.000.397.21.104.00 (500) Total Revenue (Increase) Decrease (500)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 104 Drug Enforcement Fund 104.000.41.508.00.00.00 (500 ) 001 General Fund 001.000.39.508.00.00.00 500 Total Ending Fund Balance Increase (Decrease)-$ Deb Sharp Finance Fund 104 Petty Cash Accounts Inthe 2012 Budget Amendment Ordinance #3897, an amendment was included to close Fund 004, the Criminal Investigation Fund and move the petty cash amounts to Fund 104, the Drug Enforcement Fund. In talking with Assistant Chief Lawless, it was determined that $500 of the $2,500 that was transferred is actually budgeted for in the General Fund Investigation Cost Center. If the expenditures are paid out of the General Fund, the petty cash account also needs to be in the General Fund. This budget amendment moves the petty cash balance from Fund 104 to the General Fund. Along with the above change, we are proposing removing the $2,000 from a petty cash account back into a cash account in Fund 104. The $2,000 is no longer relevant. We budget $20,000 each year as an expenditure for the City's portion of the Drug Enforcement budget which is mailed to the City of Lynnwood in $5,000 increments. Per the City of Lynnwood the $5,000 petty cash fund rotates between the three participating agencies and should not be recognized as petty cash on the City of Edmonds books. There is no effect on either revenues or expenditures. It is a cash classification change only. EXHIBIT “E”: Budget Amendments (November 2013) 16 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description:For Reference Only Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 004 Criminal Investigations Transfer 004.100.410.597.104.550.00 2,000 004 Criminal Investigations Transfer 004.200.410.597.104.550.00 500 Total Expenditure Increase (Decrease)2,500$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 104 Drug Enforcement 104.000.000.397.004.000.00 (2,500) Total Revenue (Increase) Decrease (2,500)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 004 Criminal Investigations 004.100.410.508.000.000.00 (2,000) 004 Criminal Investigations 004.200.410.508.000.000.00 (500) 104 Drug Enforcement 104.000.410.508.000.000.00 2,500 Total Ending Fund Balance Increase (Decrease)-$ Shawn Hunstock Finance Department Close 004 Fund Fund 004, the Criminal Investigations Fund, has not had activity for several years. Staff is proposing to close this fund and move the $2,500 currently in that fund to the Drug Enforcement Fund 104. The money can be used as a revolving fund in the 104 fund for criminal investigations, as it was once used in the 004 fund. It is not necessary to continue to maintain these resources in a separate fund (004) though. The Police Department is in agreement with moving this money into the Drug Enforcement Fund 104. EXHIBIT “E”: Budget Amendments (November 2013) 17 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 121 Employee Parking Fund Transfer 121.000.25.597.00.55.01 (25,086) 121 Employee Parking Fund Professional Service 121.000.25.542.65.41.00 25,086 Total Expenditure Increase (Decrease)-$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 001 General Fund Transfer 001.000.397.19.121.00 25,086 001 General Fund Clerk's Time 001.000.341.70.400.00 (25,086) Total Revenue (Increase) Decrease -$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount Total Ending Fund Balance Increase (Decrease)-$ Deb Sharp Finance 121 Fund Services vs Transfer During the 2012 audit, the City was notified by the Auditor's Office that some of the City's transfers should be classified as revenues and expenditures. Per the definition in the State BARS manual - for financial reporting purposes, all revenue, expenditures/expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions should be recognized when the transaction takes place. This means transactions should be presented at gross amounts unless the transaction is a reimbursement or else netting is specifically allowed by GAAP. The below transacation is a service activity by the General Fund for the Parking Enforcement Fund and should be recognized as both a revenue and expenditure. There is no effect on ending fund balances. EXHIBIT “E”: Budget Amendments (November 2013) 18 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 139 TBD Intergov't Services 139.000.68.542.31.51.00 680,000 139 TBD Transfer 139.000.68.597.42.55.11 (640,000) Total Expenditure Increase (Decrease)40,000$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 139 TBD Annual TBD Revenue 139.000.344.70.000.00 (40,000) 111 Street Fund Annual TBD Revenue 111.000.344.10.600.00 (680,000) 111 Street Fund Transfer 111.000.397.42.139.00 640,000 Total Revenue (Increase) Decrease (80,000)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 111 Street Fund Ending Fund Balance 111.000.68.508.00.00.00 40,000 Total Ending Fund Balance Increase (Decrease)40,000$ Deb Sharp Finance TBD Adjustment Per the Transportation Benefit District Planning guide that was updated at the beginning of 2013, the TBD's car tab fee should be accounted for as an expenditure out of the TBD Fund and Revenue into the City's Street Fund. The transaction should not be classified as a transfer. In preparing the budget amendment, a review was done regarding the budget appropriation to actual revenues and expenditures. It appears the City is receiving more TBD revenue than was forecasted so a budget amendment is necessary to increase the transfer amount out of the TBD fund into the Street Fund. EXHIBIT “E”: Budget Amendments (November 2013) 19 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 117 Municipal Arts Fund Transfers 117.200.64.597.76.55 .32 (3,000) 117 Municipal Arts Fund Capital-Other Funds 117.200.64 .594.76.65.90 3,000 120 Hotel/Motel Tax Fund Transfers 120.000.31.597.76.55.32 (10,000) 120 Hotel/Motel Tax Fund Capital-Other Funds 120.000.3 1.594.76.65.90 10,000 132 Parks Construction Fund Capital-Other Funds 132.00 0.64.594.76.65.91 (13,000) Total Expenditure Increase (Decrease)(13,000)$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 132 Parks Construction Fund Transfers 132.000.397.76.1 17.20 3,000 132 Parks Construction Fund Transfers 132.000.397.76.1 20.00 10,000 Total Revenue (Increase) Decrease 13,000$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount Total Ending Fund Balance Increase (Decrease)-$ Deb Sharp Finance Parks Reimbursement vs Transfer Adj During the 2012 audit, the City was notified by the Auditor's Office that some of the City's transfers should be classified as reimbursements. Reimbursements are repayments from the fund responsible for particular expenditures/expenses to the fund that initially paid for them. They are adjustments to correct the assignment of the expenditures/expenses. Reimbursements reduce expenditures/expenses in the fund that is reimbursed and move the expenditures/expenses to the fund that ultimately pays for it. Thebelow transactions are related to capital reimbursement of the fund that paid for the expenditure from the fund that is responsible for the expenditure. There is no effect on ending fund balances. EXHIBIT “E”: Budget Amendments (November 2013) 20 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 421 Water Utility Transfer 421.000.74.597.42.55.12 (922,500) 421 Water Utility Capital-Other Funds 421.000.74.594.3 4.65.90 922,500 422 Storm Utility Capital-Other Funds 422.000.72.597.4 2.55.12 (228,500) 422 Storm Utility Capital-Other Funds 422.000.72.594.3 1.65.90 228,500 112 Street Construction Capital-Other Funds 112.200.68 .595.95.65.91 (1,151,000) Total Expenditure Increase (Decrease)(1,151,000)$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 112 Street Construction Transfer 112.200.397.42.421.00 922,500 112 Street Construction Transfer 112.200.397.42.422.00 228,500 Total Revenue (Increase) Decrease 1,151,000$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount Total Ending Fund Balance Increase (Decrease)-$ Deb Sharp Finance Utility/Street Reimbursement vs Transfer Adj During the 2012 audit, the City was notified by the Auditor's Office that some of the City's transfers should be classified as reimbursements. Reimbursements are repayments from the fund responsible for particular expenditures/expenses to the fund that initially paid for them. They are adjustments to correct the assignment of the expenditures/expenses. Reimbursements reduce expenditures/expenses in the fund that is reimbursed and move the expenditures/expenses to the fund that ultimately pays for it. Thebelow transactions are related to capital reimbursement of the fund that paid for the expenditure from the fund that is responsible for the expenditure. EXHIBIT “E”: Budget Amendments (November 2013) 21 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 423 Sewer Utility Principal Payment 423.000.75.591.35.78.66 4,681 423 Sewer Utility Interest Payment 423.000.75.592.35.83.66 204 Total Expenditure Increase (Decrease)4,885$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount Total Revenue (Increase) Decrease -$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 423 Sewer Utility 423.000.75.508.00.00.00 (4,885) Total Ending Fund Balance Increase (Decrease)(4,885)$ Deb Sharp Finance PWTF Loan Payment A draw in 2012 was not calculated into the one of the public works trust fund loan payments when the budget was developed in the fall of 2012. Need to add additional amounts to both the principal and interest payments on Public Works Trust Fund Loan #05-691-015 EXHIBIT “E”: Budget Amendments (November 2013) 22 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 111 Traffic control repair/maintenance 111.000.86.542.64.48.00 9,000 111 Road/Street maintenance professional service 111.000.68.542.31.41.00 (9,000) Total Expenditure Increase (Decrease)-$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount Total Revenue (Increase) Decrease -$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount - Total Ending Fund Balance Increase (Decrease)-$ Tod Moles Street Department/ Public Works Street Cost Center Transfer This transfer will not affect the end fund balance. I would like to transfer funds from my Street dept "Profesional Services" line to my Street Dept "Repair-Maintenence" cost center to pay for guardrail repairs made to North Meadowdale road and Pioneer Way. EXHIBIT “E”: Budget Amendments (November 2013) 23 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 132 Parks Construction Fund Prof Services 132.000.64.5 94.76.41.00 11,000 Total Expenditure Increase (Decrease)11,000$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 132 Parks Construction Fund Sno Cty Interlocal Grant132.000.337.00.000.00 11,000 Total Revenue (Increase) Decrease 11,000$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount - Total Ending Fund Balance Increase (Decrease)-$ Sarah Cocker Parks, Recreation & Cultural Services Sno County Grant for Wayfinding Signage Anaward of $11,000 was made by Snohomish County from Lodging Tax Funds to the City of Edmonds for fabrication of wayfinding signage in 2013. Matching funds were budgeted in the 2013 budget from the City 120 Hotel/Motel funds, but the contract from the County had not been confirmed at the time the 2013 budget was approved. Funds will be expended before the end of 2013. EXHIBIT “E”: Budget Amendments (November 2013) 24 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 421 Water Fund Transfer 421.000.74.597.34.55.21 5,000,000 421 Water Fund Transfer 421.000.74.597.34.55.24 330,281 421 Water Fund Underwriter's Disc 421.000.74.596.34.72.00 22,384 422 Storm Fund Transfer 422.000.75.597.31.55.21 850,000 422 Storm Fund Transfer 422.000.72.597.31.55.24 50,328 422 Storm Fund Underwriter's Disc 422.000.72.596.31.72.00 3,773 423 Sewer Fund Transfer 423.000.75.597.35.55.21 8,300,000 423 Sewer Fund Transfer 423.000.75.597.35.55.24 545,448 423 Sewer Fund Underwriter's Disc 423.000.75.596.35.72.00 37,117 424 Bond Reserve Fund Debt Issue Costs 424.000.71.592.38.84.00 24,760 424 Bond Reserve Fund Other Debt Issue Cost424.000.71.592.38.89.00 58,782 Total Expenditure Increase (Decrease)15,222,873$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 421 Water Fund Rev. Bond Proceeds 421.000.391.20.000.0 0 (5,310,000) 421 Water Fund Premium 421.000.392.20.000.00 (42,665) 421 Water Fund Transfer 421.200.397.34.421.00 (5,000,00 0) 422 Storm Fund Rev. Bond Proceeds 422.000.391.20.000.0 0 (895,000) 422 Storm Fund Premium 422.000.392.20.000.00 (9,101) 422 Storm Fund Transfer 422.200.397.31.422.00 (850,000) 423 Sewer Fund Rev. Bond Proceeds 423.000.391.20.000.0 0 (8,805,000) 423 Sewer Fund Premium 423.000.392.20.000.00 (77,565) 423 Sewer Fund Transfer 423.200.397.35.423.00 (8,300,00 0) 424 Bond Reserve Fund Transfer 424.000.397.34.421.00 (3 30,281) 424 Bond Reserve Fund Transfer 424.000.397.31.422.00 (50,328) 424 Bond Reserve Fund Transfer 424.000.397.35.423.00 (5 45,448) Total Revenue (Increase) Decrease (30,215,388)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 421 Water Fund 421.200.74.508.00.00.00 5,000,000 422 Storm Fund 422.200.72.508.00.00.00 850,000 423 Sewer Fund 423.200.75.508.00.00.00 8,300,000 424 Bond Reserve Fund 424.000.71.508.00.00.00 842,515 Total Ending Fund Balance Increase (Decrease)14,992,515$ Deb Sharp Finance Record 2013 Debt Issuance Budget This budget amendment is to establish budget appropriation for the 2013 Revenue Bonds that were issued in August. The entry includes the revenue bond proceeds received in August, along with the bond premium and underwriter's discount. The bond proceeds are recorded into the issuing utilities fund and then transferred as described below. $926,054 is being transferred from the individual utility funds into Fund 424 (Bond Reserve Fund) for the debt service reserve requirements and debt issuance costs. $14,150,000 is being transferred into a bond construction subfund within each utility fund in order to track the expenses paid with bond proceeds. This distribution is consistant with authorized Council actions. EXHIBIT “E”: Budget Amendments (November 2013) 25 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund # Fund Title Object BARS Number Amount 421 Water Fund Transfer 421.000.74.597.34.55.24 66,898 422 Storm Fund Transfer 422.000.72.597.31.55.24 11,308 423 Sewer Fund Transfer 423.000.75.597.35.55.24 110,911 424 Bond Reserve Fund Storm Interest 424.000.71.592.31.83.00 11,308 424 Bond Reserve Fund Water Interest 424.000.71.592.34.83.00 66,898 424 Bond Reserve Fund Sewer Interest 424.000.71.592.35.83.00 110,911 Total Expenditure Increase (Decrease)378,234$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 424 Bond Reserve Fund Transfer 424.000.397.34.421.00 (66,898) 424 Bond Reserve Fund Transfer 424.000.397.31.422.00 (11,308) 424 Bond Reserve Fund Transfer 424.000.397.35.423.00 (110,911) Total Revenue (Increase) Decrease (189,117)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount 421 Water Fund 421.200.74.508.00.00.00 (66,898) 422 Storm Fund 422.200.72.508.00.00.00 (11,308) 423 Sewer Fund 423.200.75.508.00.00.00 (110,911) 424 Bond Reserve Fund 424.000.71.508.00.00.00 Total Ending Fund Balance Increase (Decrease)(189,117)$ Deb Sharp Finance 2013 Debt Payment This budget amendment is to establish budget appropriation for the December 2013 debt service payments related to the August 2013 Revenue Bond Issuance. The debt service payments for this debt issuance were included in the 2014 budget proposal. EXHIBIT “E”: Budget Amendments (November 2013) 26 Prepared By: Department: Description on Budget Amendment Summary: Budget Amendment Detailed Description: Expenditure Increase (Decrease) Fund #Fund Title Object BARS Number Amount 421 Water Utility Fund Const Projects 421.000.74.594.34.65.10 130,300 421 Water Utility Fund Professional Service 421.000.74.594.34.41.10 5,000 421 Water Utility Fund Interfund Services 421.000.74.594.34.91.10 5,000 Total Expenditure Increase (Decrease)140,300$ Revenue (Increase) Decrease Fund Fund Title Revenue Source BARS Number Amount 421 Water Utility Fund Interlocal Grant 421.000.337.10.000.00 (140,300) Total Revenue (Increase) Decrease (140,300)$ Ending Fund Balance Increase (Decrease) Fund Fund Title BARS Number Amount Total Ending Fund Balance Increase (Decrease)-$ Rob English Public Works Department 76th Ave Project The City of Lynnwood in conjunction with the City of Edmonds issued a Notice of Default to the contractor, Santana Trucking & Excavating, on October 9, 2013. Contract requirements specify a 15 day cure period ending on October 24, 2013 for Santana to remedy its default. Santana did not remedy the default during that period. The City of Lynnwood and City of Edmonds are now pursuing options to complete the project and address the present roadway conditions. The City is proposing an emergency resolution to hire Earthworks Enterprises and Lakeside Industries to replace the watermain and provide a temporary overlay of 76th Ave. The watermain replacement work can be completed within the available 76th Ave project budget. This amendment will provide additional budget authority to fund the temporary overlay. Proceeding with this work will be contingent upon the City of Lynnwood's commitment to reimburse the City for the overlay cost. SUMMARY OF ORDINANCE NO.3950 of the City of Edmonds, Washington On the 19t" day of November, 2013, the City Council of the City of Edmonds, passed Ordinance No. 3950. A summary of the content of said ordinance, consisting of the title, provides as follows: AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING ORDINANCE NO. 3942 AS A RESULT OF UNANTICIPATED TRANSFERS AND EXPENDITURES OF VARIOUS FUNDS, AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE. The full text of this Ordinance will be mailed upon request. DATED this 3rd day of December, 2013. CITY CLERK, SCOT SEY 3 Everett Daily Herald Affidavit of Publication STATE OF WASHINGTON } COUNTY OF SNOHOMISH } SS The undersigned, being first duly sworn on oath deposes and says that she is Principal Clerk of THE HERALD, a daily newspaper printed and published in the City of Everett, County of Snohomish, and State of Washington; that said newspaper is a newspaper of general circulation in said County and State; that said newspaper has been approved as a legal newspaper by order of the Superior Court of Snohomish County and that the notice is a true copy of City Ordinances - Ordinance Nos. 3947, 3948, 3949 and3950 532042 a printed copy of which is hereunto attached, was published in said newspaper proper and not in supplement form, in the regular and entire edition of said paper on the following days and times, namely: 1 issue(s), such publication commencing on 12/08/2013 and ending on 12/08/2013 and that said newspaper was regularly distributed to its subscribers during all of said period. The amount of the fee for such publication is $ 67.08. Subscribed and sworn before me on 4d(ay of SION NOTARY 5p, 51L PUBLIC Notary Public in and for the State o ''' 2-17-2016 Washington, residing at Everett, SnO Vw County. WAS��/ City of Edmonds EDHI01416 - PO: ORD 3947-3950 ORDERED BY: SCOTT PASSEY RECEIVED DEC 9 o ni i EDMONDS CITY CLERK ORDINANCE SUMMARIES of the City of Edmonds, Washington On the 3rd day of December' 2013. The City Council of the City of Edmonds, passed the following Ordinances. A summary of the content of said ordlnencae, consistlna of Illles,.ate provided as follows: ORDINANCE N0.3947 AN ORDINANCE OF THE CITY OF EDMONDS. WASHINGTON, ADOPTING AMENDMENTS TO THE CAPITAL FACILITIES PLAN ELEMENT OF THE COMPREHENSIVE PLAN; AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE. ORDINANCE NO, 3948 AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING THE CITY OF EDMONDS COMPREHENSIVE PLAN BY ADOPTING THE 2013 COMPREHENSIVE SEWER PLAN AS AN ELEMENT OF THE CITY OF EDMONDS COMPREHENSIVE PLAN TO REPLACE THE 2000 COMPREHENSIVE SEWER PLAN: AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE. ORDINANCE NO 3949 AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, RELATING TO THE BUDGET FOR FISCAL YEAR 2014; PROVIDING FOR SEVERABILITY; AND FIXING ATIME WHEN THE SAME SHALL BECOME EFFECTIVE. On the 19Ih day of Novarnbor, 2013, 1he CTIy Council of the City o1 Edmonds„ passed Ordinance Aid, 3950, A summary Of the content of said ordlnaaco, conslslln of Iho title, row dos as follows: N �} AN ORDINANC OIF THE CITY OF EDMONDS, WASHINGTON, AMENDING ORDINANCE NO, 3942 AS A RESULT OF UNANTICIPATED EXPENDITURES OF THE GENERAL FUND, AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE. The full text of any Ordinance will be mailed upon request. Dated thls 4th day of December, 2013. CITY CLERK, SCOTT PASSEY Published: December B, 2013.