2010.08.30 CC Finance Committee Meeting Agenda Pac
AGENDA
Edmonds City Council
Special Finance Committee Meeting
City Hall, Fourtner Room
121 5th Avenue North
Edmonds
Monday, August 30, 2010
11:00 a.m.
1. 2009-2010 Mid-Year Budget Adjustment
2.Public Comments
(3 Minute Limit Per Person)
ADJOURN
Packet Page 1 of 19
AM-3332 Item #: 1.
City Council Finance Committee Meeting
Date: 08/30/2010
Time:
Submitted By:Lorenzo Hines
Department:Finance
Review
Committee:
Committee
Action:
Type:Action
Information
Subject Title
2009-2010 Mid-Year Budget Adjustment
Recommendation from Mayor and Staff
Approve
Previous Council Action
None
Narrative
The attached amendment is necessary to account for additional revenues/expenditures, interfund and intrafund adjustments, and
final accounting for the sale of the Edmonds Fire Department to Snohomish County Fire District 1.
Fiscal Impact
Fiscal Year:2009-2010
Revenue:
Expenditure:
Fiscal Impact:
The attachment amendment request an additional $7.9 million in expenditure authority, summarized as follows:
001 - General Fund $717K
411 - Combined Utility $2.0 million
414 - Capital Improvement Reserve $2.2 million
511 - Equipment Rental Fund $1.2 million
Rest of Funds $1.8 million
Attachments
Amendment Backup
Mid Year Budget Amendment Ordinance
08-24-10 Memo to Council
Form Review
Inbox Reviewed By Date
City Clerk Sandy Chase 08/27/2010 01:16 PM
Mayor Mike Cooper 08/27/2010 01:33 PM
Final Approval Sandy Chase 08/27/2010 01:44 PM
Form Started By: Lorenzo Hines Started On: 08/27/2010
Final Approval Date: 08/27/2010
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
General Fund Summary
Beginning Fund Balance Increase (Decrease)902,405
Increase in revenues that increase ending fund balance
Fire Asset allocation from Fund 511 464,693
Utility Utility Tax Increases from 2009 360,000
Fire Additional FD1 savings - amended during the mid-biennium 12/15/2009 145,230
Revenues that increase ending fund balance 969,923
Decrease in revenues that decrease ending fund balance
TBD 2010 Transportation Benefit District Revenue (120,000)
Police Loss of Mtlk Terr Animal Control Contract (35,820)
Revenues that decrease ending fund balance (155,820)
Decrease in expenditures that increase ending fund balance
Multiple departments 2010 B-Fund contribution eliminated during 2009 Budget review.(336,393)
Police March 13, 2009 police services cuts made for 2010 (119,128)
Expenditures that increase ending fund balance (455,521)
Increase in expenditures that decrease ending fund balance
City Clerk Temporary assistance due to extensive public records request 10,588
Fire Department 2009 fire costs paid in first part of 2010 13,898
Fire Department Fire contract adjustment - amended during the mid-biennium 12/15/2009 98,449
Utility Hydrant maintenance 340,000
Non-departmental Transfer to Public Safety Reserve Fund & Facilities Maintenance Fund 700,000
Community Services Carry forward of Verizon/Frontier unspent grant money 8,514
Expenditures that decrease ending fund balance 1,171,449
Revenues & expenditures that do not effect ending fund balance due to offsetting revenues or expenditures
Non-departmental Eliminated Snocom Director Services in 2009 (179,022)
Public Works Admin N. Miller Payout 52,000
Mayor L. Carl Payout 16,800
Community Services HUD EDI pass through grant to Public Facilities District.91,447
Police Equip purchased w/2009 Recovery Act Edward Byrne Memorial Justice Asst Grant 12,876
Multiple Departments Energy Efficiency Conservation Block Grant (EECBG) Purchases & Dept of Energy 76,204
Non-departmental Allocate cable utility tax revenue from franchise revenue 460,000
530,305
Ending Fund Balance Increase (Decrease)1,000,580
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Department Description Category Debit Credit
General Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 893,891
General Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 893,891
General Fund Asset allocation from Fund 511 Sale of Assets 270,000
General Fund Asset allocation from Fund 511 Ending Fund Balance 270,000
General Fund Asset allocation from Fund 511 Sale of Assets 525,238
General Fund Asset allocation from Fund 511 Ending Fund Balance 525,238
General Fund Asset allocation from Fund 511 Interfund Transfer In 1,259,931
General Fund Asset allocation from Fund 511 Ending Fund Balance 1,259,931
General Fund Transportation Benefit District 2010 Revenues for the General Annual Vehicle Fee 120,000
General Fund Transportation Benefit District 2010 Revenues for the General Ending Fund Balance 120,000
General Fund Utility tax increase in revenue due to 2009 utility tax increases.Water Utility Tax 360,000
General Fund Utility tax increase in revenue due to 2009 utility tax increases.Ending Fund Balance 360,000
Police Animal Control Contract cut in March 2009 Intergovernmental Rev 35,820
General Fund Animal Control Contract cut in March 2009 Ending Fund Balance 35,820
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 17,184
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 12,000
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 160,940
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 6,000
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 6,487
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 4,020
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 9,720
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 4,200
Police 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 48,000
Building 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 5,343
Engineering 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 4,346
Planning 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 1,297
Recreation 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 4,346
Parks 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 35,515
Public Works 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 1,800
Facilities 2010 B-Fund contribution eliminated during 2009 budget review Interfund Rental 15,195
General Fund 2010 B-Fund contribution eliminated during 2009 budget review Ending Fund Balance 336,393
Police March 2009 police expenditure cuts for 2010 Salaries 12,000
Police March 2009 police expenditure cuts for 2010 Salaries 79,006
Police March 2009 police expenditure cuts for 2010 Salaries 9,000
Police March 2009 police expenditure cuts for 2010 Benefits 1,000
Police March 2009 police expenditure cuts for 2010 Supplies 3,820
Police March 2009 police expenditure cuts for 2010 Professional Services 3,000
Police March 2009 police expenditure cuts for 2010 Repair & Maintenance 840
Police March 2009 police expenditure cuts for 2010 Miscellaneous 170
Police March 2009 police expenditure cuts for 2010 Interfund Rental 1,217
Police March 2009 police expenditure cuts for 2010 Salaries 7,944
Police March 2009 police expenditure cuts for 2010 Benefits 831
Police March 2009 police expenditure cuts for 2010 Uniforms 300
General Fund March 2009 police expenditure cuts for 2010 Ending Fund Balance 119,128
City Clerk 2010 temporary assistance due to extensive public record request Salaries 6,100
City Clerk 2010 temporary assistance due to extensive public record request Professional Services 4,488
General Fund 2010 temporary assistance due to extensive public record request Ending Fund Balance 10,588
Fire Department 2009 fire costs paid in first part of 2010 Communications 252
Fire Department 2009 fire costs paid in first part of 2010 Repair & Maintenance 131
Fire Department 2009 fire costs paid in first part of 2010 Uniforms 156
Fire Department 2009 fire costs paid in first part of 2010 Professional Services 342
Fire Department 2009 fire costs paid in first part of 2010 Communications 2,095
Fire Department 2009 fire costs paid in first part of 2010 Miscellaneous 802
Fire Department 2009 fire costs paid in first part of 2010 Uniforms 10
Fire Department 2009 fire costs paid in first part of 2010 Professional Services 1,982
Fire Department 2009 fire costs paid in first part of 2010 Communications 238
Fire Department 2009 fire costs paid in first part of 2010 Uniforms 124
Fire Department 2009 fire costs paid in first part of 2010 Professional Services 6,903
Fire Department 2009 fire costs paid in first part of 2010 Communications 248
Fire Department 2009 fire costs paid in first part of 2010 Communications 615
General Fund 2009 fire costs paid in first part of 2010 Ending Fund Balance 13,898
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Department Description Category Debit Credit
General Fund Hydrant maintenance costs for 2010 Hydrant Maintenance 340,000
General Fund Hydrant maintenance costs for 2010 Ending Fund Balance 340,000
Non-Department Transfer of fire department sales proceeds to Public Safety Interfund Transfer 600,000
Non-Department Transfer of fire department sales proceeds to Public Safety Interfund Transfer 100,000
General Fund Transfer of fire department sales proceeds to Public Safety Ending Fund Balance 700,000
Public Works N. Miller payout Salaries 52,000
Mayor L Carl payout Salaries 16,800
General Fund Sick & Vacation Payouts Benefits 68,800
Community Services Carry forward of Verizon/Frontier unspent grant money Small Equipment 8,514
Community Services Carry forward of Verizon/Frontier unspent grant money Beginning Fund Balance 8,514
General Fund Remove S. Perry services at Snocom Snocom Director Services 179,022
Non-Department Remove S. Perry services at Snocom Snocom Director Salaries 142,800
Non-Department Remove S. Perry services at Snocom Snocom Director Benefits 36,222
Community Services HUD EDI pass through grant to Public Facilities District.Professional Services 91,447
Community Services HUD EDI pass through grant to Public Facilities District.Grant 91,447
Police Equip purchased w/2009 Recovery Act Edward Byrne Memorial Small Equipment 12,876
Police Equip purchased w/2009 Recovery Act Edward Byrne Memorial Justice Asst GrantGrant 12,876
Information Services Energy Efficiency Conservation Block Grant (EECBG) Purchases Supplies 4,523
Information Services Energy Efficiency Conservation Block Grant (EECBG) Purchases Small Equipment 24,705
General Fund Energy Efficiency Conservation Block Grant (EECBG) Purchases Grant 76,204
General Fund Energy Efficiency Conservation Block Grant (EECBG) Purchases Interfund Transfer 27,755
General Fund Energy Efficiency Conservation Block Grant (EECBG) Purchases Interfund Transfer 19,221
General Fund Reallocate cable utility tax revenue from franchise revenue to Utility Tax 460,000
General Fund Reallocate cable utility tax revenue from franchise revenue to Franchise Fee 460,000
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Street Fund Beginning Fund Balance Increase (Decrease)316,088
Decrease in expenditures that increase ending fund balance
2010 B-Fund contribution eliminated during 2009 Budget review.(63,675)
Ending Fund Balance Increase (Decrease)379,763
Building Maintenance Beginning Fund Balance Increase (Decrease)(185,214)
Increase in revenues that increase ending fund balance
Transfer proceeds from the sale of the fire department to Building Maint Fund 100,000
Energy Efficiency Conservation Block Grant (EECBG) transfer from General Fund 27,755
Grant revenues and Private Contributions 221,245
Revenues that increase ending fund balance 349,000
Increase in expenditures that decrease ending fund balance
Construction projects offset by grant revenues and private contributions 249,273
Ending Fund Balance Increase (Decrease)(85,487)
Hotel/Motel Tax Beginning Fund Balance Increase (Decrease)61,628
Increase in expenditures that decrease ending fund balance
Committee approved increase in log cabin maintenance 1,500
Committee approved increase in Log Cabin Visitor Center 2,500
Expenditures that decrease ending fund balance 4,000
Ending Fund Balance Increase (Decrease)57,628
REET 2 Beginning Fund Balance Increase (Decrease)724,854
Increase in expenditures that decrease ending fund balance
Projects anticipated for 2009, actually completed in 2010 552,000
Ending Fund Balance Increase (Decrease)172,854
Gifts Catalog Fund Beginning Fund Balance Increase (Decrease)13,569
Increase in revenues that increase ending fund balance
Increase in donations 4,000
Increase in expenditures that decrease ending fund balance
Project budgeted for in 2008 but actually completed in 2010 6,100
Ending Fund Balance Increase (Decrease)11,469
Special Projects Fund Beginning Fund Balance Increase (Decrease)3,052
Increase in revenues that increase ending fund balance
Original 2006 projected is expected to get completed in 2010 along with grant reimbursement 239,910
Increase in expenditures that are mostly offset with grant revenue and a small decline in ending fund balance
Project budgeted for in 2008 but actually completed in 2010 242,110
Ending Fund Balance Increase (Decrease)852
Fire Donation fund Beginning Fund Balance Increase (Decrease)19,662
Increase in expenditures that decrease ending fund balance
Transferred the fire donations fund to Fire District 1 as part of the sale 22,466
Ending Fund Balance Increase (Decrease)(2,804)
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Utility Operations Fund Beginning Fund Balance Increase (Decrease)2,194,648
Increase in revenues that increase ending fund balance
Storm water revenue increase due to 2009 rate increase 259,000
Hydrant maintenance costs for 2010 340,000
Revenues that increase ending fund balance 599,000
Increase in expenditures that decrease ending fund balance
Treatment plant capital improvement projects approved by council - Odor Control
Project and Energy Efficiency Improvement Project 1,103,183
Increase interfund transfer based on 2009 Ending Fund Balance 200,000
Expenditures that decrease ending fund balance 1,303,183
Revenues that do not effect ending fund balance due to offsetting expenditures
Utility tax increase in revenue due to 2009 utility tax increase - transferred to the general fund 726,000
Ending Fund Balance Increase (Decrease)1,490,465
Utility Construction Fund Beginning Fund Balance Increase (Decrease)1,535,269
Increase in revenues that increase ending fund balance
Increase interfund transfer based on 2009 Ending Fund Balance 200,000
Ending Fund Balance Increase (Decrease)1,735,269
WWTP Capital Imp Fund Beginning Fund Balance Increase (Decrease)(112,675)
Expenditures that do not effect ending fund balance due to offsetting revenues
Treatment plant capital improvement projects approved by council - Odor Control
Project and Energy Efficiency Improvement Project. Expenditures are offset by
interfund transfer from the utility operations fund & other agency revenues 2,172,176
Ending Fund Balance Increase (Decrease)(112,675)
Equipment Rental Fund Beginning Fund Balance Increase (Decrease)196,041
Increase in revenues that increase ending fund balance
Energy Efficiency Conservation Block Grant (EECBG) transfer from General Fund 19,221
Decrease in revenues that decrease ending fund balance
Reduce investment interest due to sale of fire department (8,113)
Reduce sale of equipment due to sale of fire department (3,000)
Ruduce interfund transfer due to sale of fire department (220,781)
Revenues that decrease ending fund balance (231,894)
Increase in expenditures that decrease ending fund balance
Increase interfund transfers from the 511 fund and to the general fund due to the sale
of the fire department. Need to account for the vehicle money in the 511 Fund 1,259,933
Decrease in expenditures that increase ending fund balance
Fire contract adjustment - amended during the mid-biennium 12/15/2009 (98,449)
Reduce interfund services due to sale of fire department (4,000)
Reduce in Machinery & Equipment due to sale of fire department (160,000)
Expenditures that increase ending fund balance (262,449)
Expenditures that do not effect ending fund balance due to offsetting revenues
Increase interfund transfers between programs in the 511 fund due to the sale
of the fire department. Need to account for the vehicle money in the 511 Fund 192,746
Ending Fund Balance Increase (Decrease)(1,014,116)
Transportation Benefit District Beginning Fund Balance Increase (Decrease)0
Revenues that do not effect ending fund balance due to offsetting expenditures
Annual TBD revenue received and transferred to the general fund 750,000
Ending Fund Balance Increase (Decrease)-
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Department Description Category Debit Credit
Street Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 316,088
Street Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 316,088
Street Fund 2010 B-Fund contribution eliminated during 2009 Budget review.Interfund Rental 63,675
Street Fund 2010 B-Fund contribution eliminated during 2009 Budget review.Ending Fund Balance 63,675
Building Maintenance Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 185,214
Building Maintenance Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 185,214
Building Maintenance Transfer of fire department sales proceeds to Public Safety Interfund Transfer 100,000
Building Maintenance Transfer of fire department sales proceeds to Public Safety Ending Fund Balance 100,000
Building Maintenance Energy Efficiency Conservation Block Grant (EECBG) Purchases Interfund Transfer 27,755
Building Maintenance Energy Efficiency Conservation Block Grant (EECBG) Purchases Ending Fund Balance 27,755
Building Maintenance Building maintenance projects offset by grant revenues, private Contributions-private 170,000
Building Maintenance Building maintenance projects offset by grant revenues, private Grant 48,000
Building Maintenance Building maintenance projects offset by grant revenues, private Grant 3,245
Building Maintenance Building maintenance projects offset by grant revenues, private Supplies 31,000
Building Maintenance Building maintenance projects offset by grant revenues, private Professional Services 36,000
Building Maintenance Building maintenance projects offset by grant revenues, private Construction Projects 182,273
Building Maintenance Building maintenance projects offset by grant revenues, private Ending Fund Balance 28,028
Hotel/Motel Tax Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 61,628
Hotel/Motel Tax Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 61,628
Hotel/Motel Tax Increased costs in log cabin maintenance and visitor center Log Cabin Maintenance 1,500
Hotel/Motel Tax Increased costs in log cabin maintenance and visitor center Professional Services 2,500
Hotel/Motel Tax Increased costs in log cabin maintenance and visitor center Ending Fund Balance 4,000
REET 2 Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 724,854
REET 2 Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 724,854
REET 2 Projects anticipated for 2009, actually completed in 2010 Professional Services 104,000
REET 2 Projects anticipated for 2009, actually completed in 2010 Construction Projects 387,000
REET 2 Projects anticipated for 2009, actually completed in 2010 Interfund Services 61,000
REET 2 Projects anticipated for 2009, actually completed in 2010 Ending Fund Balance 552,000
Gifts Catalog Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 8,445
Gifts Catalog Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 8,445
Gifts Catalog Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 757
Gifts Catalog Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 757
Gifts Catalog Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 5,881
Gifts Catalog Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 5,881
Gifts Catalog Fund 2008 donations received were only partially appropriated for in Professional Services 6,100
Gifts Catalog Fund May 2010 donation Donations 4,000
Gifts Catalog Fund 2009 donations received were only partially appropriated for in Ending Fund Balance 2,100
Special Projects Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 3,052
Special Projects Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 3,052
Special Projects Fund Construction projected funded by federal grant through WSDOT.Professional Services 8,000
Special Projects Fund Construction projected funded by federal grant through WSDOT.Construction Projects 234,110
Special Projects Fund Construction projected funded by federal grant through WSDOT.Grant 239,910
Special Projects Fund Construction projected funded by federal grant through WSDOT.Ending Fund Balance 2,200
Fire Donation Fund Fire Donation funds transferred to Fire District 1 Beginning Fund Balance 19,662
Fire Donation Fund Fire Donation funds transferred to Fire District 2 Miscellaneous 22,466
Fire Donation Fund Fire Donation funds transferred to Fire District 3 Ending Fund Balance 2,804
Utility Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 2,194,648
Utility Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 2,194,648
Utility Fund Utility tax increase in revenue due to 2009 utility tax increases.Water Utility Tax 430,000
Utility Fund Utility tax increase in revenue due to 2009 utility tax increases.Water Utility Tax Payment 430,000
Utility Fund Utility tax increase in revenue due to 2009 utility tax increases.Sewer Utility Tax 198,000
Utility Fund Utility tax increase in revenue due to 2009 utility tax increases.Sewer Utility Tax Payment 198,000
Utility Fund Utility tax increase in revenue due to 2009 utility tax increases.Storm Utility Tax 98,000
Utility Fund Utility tax increase in revenue due to 2009 utility tax increases.Storm Utility Tax Payment 98,000
Utility Fund Storm water revenue increase due to 2009 rate increase Storm Water Sales 259,000
Utility Fund Storm water revenue increase due to 2009 rate increase Ending Fund Balance 259,000
Utility Fund Hydrant maintenance costs for 2010 Hydrant Maintenance 340,000
Utility Fund Hydrant maintenance costs for 2011 Ending Fund Balance 340,000
Utility Fund Treatment plant capital improvement projects approved by council Interfund Transfer 1,103,183
Utility Fund Treatment plant capital improvement projects approved by council Ending Fund Balance 1,103,183
Utility Fund Increase interfund transfer based on 2009 Ending Fund Balance Interfund Transfer 100,000
Utility Fund Increase interfund transfer based on 2009 Ending Fund Balance Interfund Transfer 100,000
Utility Fund Increase interfund transfer based on 2009 Ending Fund Balance Ending Fund Balance 200,000
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Department Description Category Debit Credit
Water Construction Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 354,375
Water Construction Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 354,375
Storm Construction Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 120,644
Storm Construction Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 120,644
Sewer Construction Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 2,010,288
Sewer Construction Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 2,010,288
Utility Construction Fund Increase interfund transfer based on 2009 Ending Fund Balance Interfund Transfer 100,000
Utility Construction Fund Increase interfund transfer based on 2009 Ending Fund Balance Ending Fund Balance 100,000
Utility Construction Fund Increase interfund transfer based on 2009 Ending Fund Balance Interfund Transfer 100,000
Utility Construction Fund Increase interfund transfer based on 2009 Ending Fund Balance Ending Fund Balance 100,000
WWTP Capital Impr Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 112,675
WWTP Capital Impr Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 112,675
Capital Improvements Treatment plant capital improvement projects approved by council Construction Projects 2,172,176
Capital Improvements Treatment plant capital improvement projects approved by council Interfund Transfer In 1,103,183
Capital Improvements Treatment plant capital improvement projects approved by council Contributed Capital 503,380
Capital Improvements Treatment plant capital improvement projects approved by council Contributed Capital 359,517
Capital Improvements Treatment plant capital improvement projects approved by council Contributed Capital 206,096
Equip Rental Operations Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 304,328
Equip Rental Operations Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 304,328
Equip Rental Replacement Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 229,674
Equip Rental Replacement Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 229,674
Equip Rental Fire App Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 121,387
Equip Rental Fire App Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 121,387
Equipment Rental Sale of fire department assets - record removal of asset and Interfund Transfer 308,263
Equipment Rental Sale of fire department assets - record removal of asset and Ending Fund Balance 308,263
Equipment Rental Sale of fire department assets - record removal of asset and Interfund Transfer 951,670
Equipment Rental Sale of fire department assets - record removal of asset and Ending Fund Balance 951,670
Equipment Rental Sale of fire department assets - record removal of asset and Interfund Transfer 192,746
Equipment Rental Sale of fire department assets - record removal of asset and Ending Fund Balance 192,746
Equipment Rental Sale of fire department assets - record removal of asset and Interfund Transfer 192,746
Equipment Rental Sale of fire department assets - record removal of asset and Ending Fund Balance 192,746
Equipment Rental Reduce fire apparatus budget in 511.200 Investment Interest 8,113
Equipment Rental Reduce fire apparatus budget in 511.200 Sales of Equipment 3,000
Equipment Rental Reduce fire apparatus budget in 511.200 Interfund Transfer 220,781
Equipment Rental Reduce fire apparatus budget in 511.200 Interfund Services 4,000
Equipment Rental Reduce fire apparatus budget in 511.200 Machinery/Equipment 160,000
Equipment Rental Reduce fire apparatus budget in 511.200 Ending Fund Balance 67,894
Equipment Rental Energy Efficiency Conservation Block Grant (EECBG) Purchases Interfund Transfer 19,221
Equipment Rental Energy Efficiency Conservation Block Grant (EECBG) Purchases Ending Fund Balance 19,221
Transportation Ben. Dist Transportation Benefit District 2 year budget for Fund 631. 2010 Annual Vehicle Fee 750,000
Transportation Ben. Dist Transportation Benefit District 2 year budget for Fund 631. 2010 Intergovernmental Serv 750,000
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
The amendment to the following funds was to adjust beginning fund balances based on 2009 actuals
LEOFF-Medical Ins Beginning Fund Balance Increase (Decrease)(7,271)
LEOFF-Medical Ins Ending Fund Balance Increase (Decrease)(7,271)
PS Reserve Fund Beginning Fund Balance Increase (Decrease)600,000
PS Reserve Fund Ending Fund Balance Increase (Decrease)600,000
Drug Enforcement Fund Beginning Fund Balance Increase (Decrease)(8,305)
Drug Enforcement Fund Ending Fund Balance Increase (Decrease)(8,305)
Street Construction Fund Beginning Fund Balance Increase (Decrease)(425,738)
Street Construction Fund Ending Fund Balance Increase (Decrease)(425,738)
MultiModel Fund Beginning Fund Balance Increase (Decrease)51,542
MultiModel Fund Ending Fund Balance Increase (Decrease)51,542
Municipal Arts Fund Beginning Fund Balance Increase (Decrease)66,845
Municipal Arts Fund Ending Fund Balance Increase (Decrease)66,845
Memorial Street Fund Beginning Fund Balance Increase (Decrease)(155)
Memorial Street Fund Ending Fund Balance Increase (Decrease)(155)
Employee Parking Beginning Fund Balance Increase (Decrease)(6,613)
Employee Parking Ending Fund Balance Increase (Decrease)(6,613)
Youth Scholarship Fund Beginning Fund Balance Increase (Decrease)(1,390)
Youth Scholarship Fund Ending Fund Balance Increase (Decrease)(1,390)
Tourism Promotional Arts Beginning Fund Balance Increase (Decrease)18,603
Tourism Promotional Arts Ending Fund Balance Increase (Decrease)18,603
REET 1 Beginning Fund Balance Increase (Decrease)(28,034)
REET 1 Ending Fund Balance Increase (Decrease)(28,034)
Cemetery Maintenance Beginning Fund Balance Increase (Decrease)(37,736)
Cemetery Maintenance Ending Fund Balance Increase (Decrease)(37,736)
Parks Construction Fund Beginning Fund Balance Increase (Decrease)24,007
Parks Construction Fund Ending Fund Balance Increase (Decrease)24,007
Parks Trust Fund Beginning Fund Balance Increase (Decrease)(5,192)
Parks Trust Fund Ending Fund Balance Increase (Decrease)(5,192)
Cemetery Maint Trust Beginning Fund Balance Increase (Decrease)(4,546)
Cemetery Maint Trust Ending Fund Balance Increase (Decrease)(4,546)
Sister City Commission Beginning Fund Balance Increase (Decrease)(6,537)
Sister City Commission Ending Fund Balance Increase (Decrease)(6,537)
LID Control Fund Beginning Fund Balance Increase (Decrease)(15,646)
LID Control Fund Ending Fund Balance Increase (Decrease)(15,646)
LID Guarantee Fund Beginning Fund Balance Increase (Decrease)(1,183)
LID Guarantee Fund Ending Fund Balance Increase (Decrease)(1,183)
Firemen's Pension Fund Beginning Fund Balance Increase (Decrease)20,656
Firemen's Pension Fund Ending Fund Balance Increase (Decrease)20,656
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Department Description Category Debit Credit
LEOFF-Medical Ins Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 7,271
LEOFF-Medical Ins Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 7,271
PS Reserve Fund Transfer of fire department sales proceeds to Public Safety Interfund Transfer 600,000
PS Reserve Fund Transfer of fire department sales proceeds to Public Safety Ending Fund Balance 600,000
Drug Enforcement Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 8,305
Drug Enforcement Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 8,305
Street Construction Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 370,390
Street Construction Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 370,390
Street Construction Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 55,319
Street Construction Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 55,319
Street Construction Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 29
Street Construction Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 29
MultiModel Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 51,542
MultiModel Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 51,542
Municipal Arts Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 32,034
Municipal Arts Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 32,034
Municipal Arts Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 35,337
Municipal Arts Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 35,337
Municipal Arts Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 526
Municipal Arts Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 526
Memorial Street Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 155
Memorial Street Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 155
Employee Parking Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 6,613
Employee Parking Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 6,613
Youth Scholarship Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 1,390
Youth Scholarship Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 1,390
Tourism Promotional Arts Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 18,603
Tourism Promotional Arts Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 18,603
REET 1 Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 28,034
REET 1 Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 28,034
Cemetery Maintenance Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 37,736
Cemetery Maintenance Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 37,736
Parks Construction Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 24,007
Parks Construction Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 24,007
Parks Trust Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 35,834
Parks Trust Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 35,834
Parks Trust Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 839
Parks Trust Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 839
Parks Trust Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 31,481
Parks Trust Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 31,481
Cemetery Maint Trust Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 4,546
Cemetery Maint Trust Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 4,546
Sister City Commission Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 748
Sister City Commission Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 748
Sister City Commission Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 7,285
Sister City Commission Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 7,285
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City of Edmonds
2009-2010 Mid-Year Budget Adjustment
08/24/2010
Department Description Category Debit Credit
LID Control Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 15,646
LID Control Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 15,646
LID Guarantee Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 1,183
LID Guarantee Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 1,183
Firemen's Pension Fund Allocate beginning fund balances based on 2010 actuals Beginning Fund Balance 20,656
Firemen's Pension Fund Allocate beginning fund balances based on 2010 actuals Ending Fund Balance 20,656
R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM
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R:\BUDGET\BUDGET AMENDMENT\2010\SEPTEMBER AMENDING ORDINANCE.DOCX
ORDINANCE NO. _______
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
AMENDING ORDINANCE NO. 3711 AS A RESULT OF UNANTICIPATED
TRANSFERS AND EXPENDITURES OF VARIOUS FUNDS, 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 2010
Budget; and
WHEREAS, the applications of funds have been identified;
THEREFORE,
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. Section 1. of Ordinance No. 3711 adopting the final budget for the
fiscal year 2010 is hereby amended to reflect the changes shown in “Exhibit A” adopted herein
by reference.
Section 2. 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
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effect five (5) days after passage and publication of an approved summary thereof consisting of
the title.
APPROVED:
MAYOR, GARY HAAKENSON
ATTEST/AUTHENTICATE:
CITY CLERK, SANDRA S. CHASE
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY ___
W. SCOTT SNYDER, CITY ATTORNEY
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED:
EFFECTIVE DATE:
ORDINANCE NO.
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SUMMARY OF ORDINANCE NO. __________
of the City of Edmonds, Washington
On the ____ day of ___________, 2010, the City Council of the City of Edmonds,
passed Ordinance No. _____________. 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. 3711 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 _____ day of ________________,2010.
CITY CLERK, SANDRA S. CHASE
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EXHIBIT“A:” BUDGET SUMMARY BY FUND
2010 2010
FUND FUND BEGINNING REVENUE EXPENDITURES ENDING
NO. DESCRIPTION CASH CASH
001 GENERAL FUND 2,175,670 37,253,267 35,164,947 4,263,990
006 EMERGENCY/FINANCIAL RESERVE 1,927,600 0 0 1,927,600
009 LEOFF-MEDICAL INS. RESERVE 512,176 387,566 465,161 434,581
104 DRUG ENFORCEMENT FUND 131,976 28,500 74,115 86,361
010 PUBLIC SAFETY EMERGENCY RESERVE 0 600,000 0 600,000
111 STREET FUND 319,008 1,539,574 1,473,557 385,025
112 COMBINED STREET CONST/IMPROVE -184,393 2,172,797 2,332,560 -344,156
113 MULTIMODAL TRANSPORTATION FD. 51,542 3,000,000 3,000,000 51,542
116 BUILDING MAINTENANCE 42,035 412,438 454,473 0
117 MUNICIPAL ARTS ACQUIS. FUND 374,547 115,540 110,425 379,662
118 MEMORIAL STREET TREE 17,570 400 0 17,970
120 HOTEL/MOTEL TAX REVENUE FUND 181,037 67,530 81,883 166,684
121 EMPLOYEE PARKING PERMIT FUND 93,897 27,500 26,086 95,311
122 YOUTH SCHOLARSHIP FUND 17,166 3,464 3,400 17,230
123 TOURISM PROMOTIONAL FUND/ARTS 50,855 17,483 22,100 46,238
125 PARK ACQ/IMPROVEMENT 1,570,016 775,356 1,742,000 603,372
126 SPECIAL CAPITAL FUND 442,755 764,397 956,796 250,356
127 GIFTS CATALOG FUND 172,069 8,361 6,850 173,580
129 SPECIAL PROJECTS FUND 3,052 239,910 242,110 852
130 CEMETERY MAINTENANCE/IMPROV 94,066 208,630 151,289 151,407
131 FIRE DONATIONS 22,462 2,800 22,466 2,796
132 PARKS CONSTRUCTION 24,007 1,784,000 1,784,000 24,007
136 PARKS TRUST FUND 144,281 3,760 0 148,041
137 CEMETERY MAINTENANCE TRUST FD 766,066 31,223 0 797,289
138 SISTER CITY COMMISSION 11,181 21,400 21,000 11,581
211 LID FUND CONTROL 6,337 107,500 55,300 58,537
213 LID GUARANTY FUND 50,233 2,000 0 52,233
234 LTGO BOND DEBT SERVICE FUND 0 452,160 452,160 0
411 COMBINED UTILITY OPERATION 6,861,160 14,106,473 17,330,354 3,637,279
412 COMBINED UTILITY CONST/IMPROVE 1,852,225 6,858,332 6,823,600 1,886,957
414 CAPITAL IMPROVEMENTS RESERVE 51,152 2,782,176 2,743,588 89,740
511 EQUIPMENT RENTAL FUND 4,709,059 2,138,757 2,892,423 3,955,393
617 FIREMEN'S PENSION FUND 284,951 103,782 125,048 263,685
631 TRANSPORTATION BENEFIT DISTRICT 0 750,000 750,000 0
Totals 22,775,758 76,767,076 79,307,691 20,235,143
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EXHIBIT “B”: BUDGET AMENDMENTS BY EXPENDITURE
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Hines Jr., Lorenzo
From:Hines Jr., Lorenzo
Sent:Tuesday, August 24, 2010 10:27 AM
To:Council
Cc:Cooper, Mike; Clifton, Stephen
Subject:RE: Item #7 about fund appropriation
Hello,
Ihaveafewclarifyingcommentsonthebudgetamendmentinyourpacketsfortonight’s
meeting.Thisamendmentdoesnothaveanyim pactonthe2009fiscalyear.Forthemost
part,wearemerelybringingfo rwardthoseissuesfrom2009thataffectFY2010.Forexample,
thefollowing2009relateditemsareintheGeneralFund(GF)amendment:
UtilityTaxincreasefrom2009 –In2009,anincreaseinthecity’sutilitytaxforwater,
sewer,andstormwaterservices,tookeffect,increa singrevenuestotheGF.Council
passedbudgetamendmentsduring2009toincreasetheutilitytaxrevenuealongwith
theexpendituresthattransferfundsinto thegeneralfund.Thisamendmentwould
increaseutilitytaxrevenuesforFY2010,toremainconsistentwiththeamendments
madeduring2009.
2010BFundeliminationcontribution During2009,theAdministrationsuspended
(andCouncilconfirmed)GF contributionstoFund511,the BFund.Asaresult,theGF
expenditureappropriationwasreducedduring 2009.ThisamendmentreducestheGF
appropriationtoreflect thecontinuationofthis suspensionin2010.
2009FireDepartmentcosts –Anumberof2009firecosts werepaidinthefirstpartof
2010.WhenCouncil passedthemidbienniumon12/15/2009,theentirefirebudget
wasremoved.However,perourpolicy(whichissupportedbytheStateAuditor’s
Office),theCitycanprocessaccountspayableuptoJanuary20thofthefollowingyear
forinclusioninprioryear(2009)expenditures.IftheCityreceivedinvoicesafterthe
cutoffdateforprocessingtheprioryear (2009)payables,theyaretobepaidwith
currentyear(2010)appropr iation.Theamendmentseeks additionalexpenditure
authoritytoreflectthis.
March13,2009PoliceService cutsThisamendmentreflectsthecontinuationofthese
reductioninto2010.
EliminatedSnocomDirectorServicesin2009 –ThedirectorofSnocomretiredin2009.
UnderapriorcontractualarrangementtheCitypaidhissalaryandbenefits,whichwere
laterreimbursedbySnocom.Theamendmentrequestreflectionofthisoccurrencein
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the2010budget.Theamendmentreduces theexpendituresandrevenueauthority
relatedtothispositionfromthe2010budget.
Equipmentpurchasedw/2009RecoveryActfunds –Thisamendmentcarriesoverour
abilitytoreceiveandexpendthesegrantfunds.
LossofMtlkTerraceAnimalControlcontract –This amendmentreflectsthecontract
lossduring2010.
Onlytwooftheamendmentspresentedtocouncilare reflectedintheJunequarterlyandthey
arebothcalledoutonpage2ofthatreport.Ihavereproducedtheexplanationbelow:
GFrevenuesinthisreportalsoreflectapending budgetadjustmenttotransferfunds
associatedwiththeformerEdmondsFireDepartmentfromFund511/EquipmentRental
FundtotheGeneralFund;theamounttotals$735K.Giventhesignificanceofthis
amount,webelieveitwasnecessarytoincludeitinthisreport.Thishasbeennotedas
Note2inthereport.Thisamountisnotdirectlytraceabletotheamendmentsummary,
itiscomposedonanumberofentrieswhich nettothe$735Kfigure mentionedabove.
TheGFexpenditureappropriationtotal includedinthisreportincludesapending
budgetamendmentof$696,000toreflectdirectionfromtheCounciltotransferthese
fundstothePublicSafetyEmergencyReserve ($596K)andtheBuildingMaintenance
Fund($100K).ThishasbeennotedasNote1i nthereport.Giventhesignificanceofthis
amount,webelieveitwasnecessaryto includeitinthisreport.
Lastly,thisamendmentalsobringsall 2009yearendfundbalancesforwardinto2010,bringing
ourfundbalancesuptodate.Thisisacrit icalactionnecessaryinthedeveloping2011budget.
Thanks,
Lorenzo
Lorenzo Hines Jr.
Director
Finance and Information Services Department
City of Edmonds
121 5th Avenue North, Edmonds, WA 98020
Phone: 425.771.0240 | Fax: 425.771.0265 |lorenzo.hines@ci.edmonds.wa.us
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