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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  Packet Page 2 of 19 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 R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 3 of 19 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 R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 4 of 19 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 R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 5 of 19 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) R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 6 of 19 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)- R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 7 of 19 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 R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 8 of 19 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 R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 9 of 19 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 R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 10 of 19 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 R:\BUDGET\Budget Amendment\2010\08.10 Budget AmendmentJV and Summary 8/27/201012:44 PM Packet Page 11 of 19 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 Packet Page 12 of 19 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 Packet Page 13 of 19 2 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. Packet Page 14 of 19 3 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 Packet Page 15 of 19 4 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 Packet Page 16 of 19 5 EXHIBIT “B”: BUDGET AMENDMENTS BY EXPENDITURE Packet Page 17 of 19 1 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 Packet Page 18 of 19 2 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 Packet Page 19 of 19