Ordinance 3891R.W.N.R.,
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previous actionsby • require Interfuni
WHEREAS, state law requires an ordinance be adopted whenever money is
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 2012
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO
Section• of Ordinance No. 3886 adopting the final budget •
fiscal year 2012 is hereby amended to reflect the changes shown in "Exhibit A" and "Exhibit 131
.••• "• •,In -
Section 2 Council authorizes the Administrative Services Director the authority
9
Section 3. Effective Date. This ordinance, being an exercise of arower
delegated ��the �—^to specifically ^ _- --�~ legislative ~~ -~.not subject..~`— --~—~referendum, and ~.^.
effect five (5)
~ dayspublication of an approved_. summarythereof consisting_
11TY CLERK, SANDRA S. CHASE
�
APPROVED AS TO FORM:
OFFICE OFTHE CITY ATTORNEY:
B Y
JEFfFTARADAY
FILED WITH THE CITY CLERK: 07-13-2012
PASSED BY THE CITY COUNCIL: 07-17-2012
EFFECTIVE DATE-: 07-27-2012
ORDINANCE NO. 3891
4
of the City of Edmonds, Washington
On the 17"' day of July, 2012, the City Council of the City of Edmonds, passed
Ordinance No, 3891. A surnmary of the content of said ordinance, consisting of the title,
provides as follows:
The full text of this Ordinance will be mailed upon request.
DATED this 18"' day of July, 2012.
-W�Wlj
IMMNI)RA�S.CHASE
91
ORD. NO.
ORD. NO.
ORD. NO. ORD. NO. 2012
FUND
FUND
3861
3882
3886 Amended
NO.
DESCRIPTION
11/22/2011
4/27/2012
5/25/2012 Ju!y 2012 Bud et _
001
GENERAL F
$ 33,006,588
$ 7,930
$ - $ 2,656 $ 33,017,174
004
CRIM INAL INVESTIGATIONS
-
-"
006
EMERGENCY/FINANCIAL RESERVE
-
-
- -
009
L FF-MEDICAL INS. RESERVE
600,550
-
- 600,550
010
PUBLIC SAFETY EMERGENCY RESERVE
2,200
-
- - 2,200
011
RISK MANAGEMENT RESERVE F
-
-
- 244,000 244,000
104
DRUG ENFORCEMENT FUND
28,200
28,200
Ill
STREET FUND
1,313,650
1,313,650
112
COMBINED STREET CONST/IMPROVE
2,006,864
-
- - 2,006,864
113
MULTIN40DAL TRANSPORTATION F.
116
BUILDING MAINTENANCE
56,860
- - 56,860
117
MUNICIPAL ARTS ACQUIS. FUND
58,325
- - 58,325
118
MEMORIAL STREET TREE
28
28
120
HOTEU OTELTAX REVENUE FUND
69,200
- (17,250) 51,950
121
EMPLOYEE PARKING PERMIT FUND
20,140
20,140
122
YOUTH SCHOLA FUND
2,525
2,525
23
TOURISM PROMOTIONAL FUND/ARTS
19,000
-
- - 19,000
25
PARK ACQ/IMPROVEMENT
590,850
77,000
103,000 770,850
126
SPECIAL CAPITAL FUND
590,800
-'
- - 590,800
127
GIFTS CATALOG FUND
10,759
10,759
129
SPECIAL PROJECTS FUND
313,004
169,000
- - 482,004
130
CEMETERY MAINTENANCEMAPROV
119,850
-
- - 119,850
132
PARKS CONSTRUCTION
1,185,000
104,414'
- - 1,289,414
136
PARKS TRUST FUND
177
177
137
CEMETERY MAINTENANCE TRUST FD
14,600
-
_ - 14,600
138
:SISTER CITY COMMISSION
5,230
5,230
211
LID FUND CONTROL
46,700
-
- - 46,700
213
LID GUARANTYF
46,725
105,000
- 151,725
234
LTGO BOND DEBT SERVICE FUND
478,573
-
- - 478,573
411
COMBINED UTILITY OPERATION
15,306,920
150,000
- - 15,456,920 `
412
COMBINED UTILITY CONST/rMPROVE
7,888,400
-
- ` - 7,888,400
414
CAPITAL IMPROVEMENTS RESERVE
1,126,377
457,012
- - 1,583,389
511
EQUIPMENT RENTAL FUND
1,076,456
1,076,456
617
FIREMEN'S PENSION FUND
94,423
94,423
631
TRANSPORTATION BENEFIT DISTRICT
600,000
-
- - 600,000
Totals
$ 66,678,974
$1,070,356
$ 103,000 _ $ 229,406 $ 68,081,736
M
ORD. NO.
ORD.. NO.
ORD. NO. ORD. NO. 2012
FUND
FUND
3861
3882
3886 Amended
O.
DESCRIPTION
11/22/2011
4/27/2012
5/25/2012 July 2012 Budget
001
GENERALFUND
$ 32,949,288
$ 211,384
$ 103,000 $ 2,656 $ 33,266,328
004
CRIMINAL INVESTIGATIONS
Y
-
_ _
006
EMERGENCY/FINANCIAL RESERVE-
009
LEOFF- EICAL INS. RESERVE
619,811
- - 619,811
010
PUBLIC SAFETY EMERGENCY S VE
-
011
RISK MANAGEMENT RESERVE F
104
DRUG ENFORCEMENT FUND
80,233
80,233
III
STREET FUND
1,604,948
20,200
_ '' - 1,625,148
112
COMBINED STREET CONST/IMPROVE
2,075,625 ''
31,803
- - 2,107,428
113
MULTIMODALTRANSPORTATION FD. "
-
-
- - -
116
BUILDING MAINTENANCE
245,000
245,000
117
MUNICIPAL ARTS ACQUIS. FUND
134,550
_
- - 134,550
118
MEMORIAL STREET TREE
_
120
HOTEUMOTELTAX REVENUE FUND
73,750
I -
- (17,250) 56,500
121
EMPLOYEE PARKING PERMIT FUND
26,086
-
- 26,086
122
YOUTH SCHOLARSHIP FUND
4,000
4,000
123
TOURISM PROMOTIONAL TARTS
19,000
_
- - 19,000
125
PARK ACQ/IMPROVEMENT
875,000
77,000
103,000 - 1,055,000
726
SPECIAL CAPITAL FUND
697,717
_
- _ 697,717
127
GIFTS CA TALOG FUND
12,275
12,275
129
-SPECIAL PROJECTS FUND
313,000
170,500
- - 483,500
130
CEMETERY MAINT ANCF/IPOV
172,005
W
- 172,005
132
PARKS CONSTRUCTION
1,187,000
210,000
- (20,800) 1,376,200
136
PARKS TRUST FUND
-
6,930
y 6,930
137
CEMETERY MAINTENANCE TRUST F
-
-
- _ -
138
SISTER CITY COMMISSION
4,600
-
- ` 4,600
211
LID FUND CONTROL
46,500
105,000
= - 151,500
213
LLID GUARANTY F
-
m
- 244,000 244,000
234
LTGO BONDDEBT SERVICE FUND
478,573
-
- - 478,573
411
COMBINED UTILITY OPERATION
15,598,246
191,481
= (419,326)' 15,370,401
412
COMBINED UTILITY CONST/IMPROVE
10,465,068
482,611
- 40,000 10,987,679
414
CAPITAL IMPROVEMENTS RESERVE
1,126,376
457,012
(11,873)' 1,571,515
511
EQUIPMENT RENTAL FUND
1,321,334
1,321,334
617
FIREMEN'S PENSION F
123,515
123,515
631
TRANSPORTATION BENEFIT DISTRICT
600,000
-
600,000
Totals
$ 70,853,500
$1,963,921
$ 206,000 $(182,593) $ 72,840,828
Department
BARS
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Fund Number
Change in
Beginning Fund
Balance
Revenue
xnse
Change in Ending''
Fund Balance
001
(11,404)
2656
2,656
(11,404),'
009
20,257
20,257
010
55
55
Oil
0
244,000
-
244,000
104
8,416
8,416
111
1,249
1,249
112
162,220
162,220''
113
(1,000)
(1,000)
16
(4,044) :'
-
(4,044)
117
28,295
28,295
118
1
1
`120
12,833
(17,250)
(17,250)
12,833
121
(1,137)
(1,137)
122
1,415
1,415
123
6,659
6,659
125
35,040
35,040
126
(147,332)
(147,332)
127
442
442
129
3,739
3,739
130
20,292
20,292
132
(213,323)
(20,800)
(192,523)
136
40
40
137
3,598
-
3,598
138
(4,037)
(4,037)
211
104,309
104,309 '
213
(43,971)
244,000
(287,971)
411
(4,077,677)
(419,326)
(3,658,351)
412
7,134,113
40,000
7,094,113
414
(1,587,729)
(11,873)
(1,575,856) ;
511
365,100
365,100
617
_ _7,390
-
7,390
Total Chan a
1,823,809
229,406
J182,593) 1,
2,235,808
Aboveof g- to dments pertaining to the fund are as follows.
FundsFund Name and Titia
All ft Funds 006 and 631
General Fund it
Risk Management Reserve f 011
Street r
Hotel/Motel Tax Fui 120
TourismPromotions Fun• 123
Parks Constructioni 132
D Guaranty Fund 213
Utility 411
.i r• _ s _ is I l:
Transportation Benefit District 631
01
minorGymnastics equipment
receiptsLID • reserve fund
accountChange ri regarding : M transfer
Eliminate transfer, receipt 25% directly into 123
receiptEliminate transfer, ' i directly into 123
Beginning balance f ending negative
FB
- • •
receipts
LID
2011 New debt i refunding
Pioneer Way Road
pair
i, •'f r refunding
Change account coding regarding TBD transfer
EXHIBIT °E": Budget Amendment Detail (July2012)
Prepared By: Renee McRae
Department: Parks, Recreation & Cultural Services Dept
Description on Budget Amendment Summary: Gymnastics Minor Equipment
Budget Amendment Detailed Description:
During spring quarter, the Tumbl Trak, a critical piece of gymnastics equipment showed signs
of failure and required immediate replacement. This piece of equipment was purchased in
1996.
The cost of a new Tumbl Trak was $4,150. A grant request was made to the Hubbard Family
Foundation and on May 23,.2012 the City received a check for$2,656 towards the purchase.
The Gymnastics Cost Center funded the difference.
11
Expenditure Increase (Decrease)
Fund # Fund Title Object BARS Number Amount
001 General Fund Minor Equipment 001. 000. 640.575.550.350. 00 2,656
Total Expenditure Increase (Decrease) $ 2,656'
Revenue (increase) Decrease
Fund Fund Title Revenue Source BARS Number Amount
001 General Fund Parks Donations 001.000.000.367.110.000.00 (2,656)'
Total Revenue (Increase) Decrease $ (2,656)
Ending Fund Balance Increase (Decrease)
Fund Fund Title BARS Number Amount
Total Ending Fund Balance Increase (Decrease) $ 4
10
EXHIBIT "E" Budget Amendment Detail (July 2012)
Prepared By: Michele (Mike) F. DeLilla
Department: Public Works
Description on Budget Amendment SummaryPioneer Way Road Monitoring/Repair
Budget Amendment Detailed Description:
Budget amendment is fordamage assessmentwork and site condition review and
monitoring that was and will be done in 2012 in response to the watermain break that
happened on PioneerWayon December 29,2011. This amendment will appropriate
$40,000 from the 412-100 water utility fund to complete the monitoring and assessment
phases of the project.
Expenditure Increase (Decrease'
Fund #
412
Fund Title
Utility Constr. Fund
Object
Prof. Services
BARS Number Amount
412.100.630.594.320.410.00 40,000'
Total Expenditure Increase (Decrease)
$ 40,000
Revenue (Increase) Decrease
Fund Fund Title Revenue Source BARS Number Amount
Total Revenue (Increase) Decrease $ T
Ending Fund Balance Increase (Decrease)
Fund Fund Title BARS Number Amount
412 Utility Constr. fund 412.100.630.508.000.000.00 (40,000)
Total Ending Fund Balance Increase (Decrease)
M
EXHIBIT "E": Budget Amendment Detail (July 2012)
Prepared By: Deb Sharp
Department: Finance
Description on Budget Amendment Summary. Eliminate transfer, 25% directly to Fund 123
Budget Amendment Detailed Description:
An issue came up during the 2011 audit where Fund 123, Tourism Promotions, does not
qualify as a special revenue fund due to the fact that the majority of its revenue is derived
from transfers. Transfers are not considered when calculating the revenue restriction which
must be at least 20% of the funds revenue to qualify as a special revenue fund. The City will
start receipting 75% of the Hotel/Motel Tax into Fund 120, Hotel/Motel Tax, and 25% into
Fund 123, Tourisms Promotions Fund.
Expenditure Increase (Decrease)
Fund # Fund Title Object BARS Number Amount
120 Hotel/Motel Tax Transfer 120.000.310.597.123.550.00 (17,250
Total Expenditure Increase (Decrease)
Revenue (increase) Decrease
Fund
120
Fund Title
Hotel/Motel Tax
Revenue Source
Hotel/Motel Tax
BARS Number Amount
120.000.000.313.300.000.00 17,250
123
123
Tourism Promotions
Tourism Promotions
Transfer
Hotel/Motel Tax
123.000.000.397.120. 000. 00 17,250
123.000.000.313.300.000.00 (17,250)
Total Revenue (Increase) Decrease
$ 17,250
Ending Fund Balance Increase (Decrease)
Fund
Fund Title
BARS Number Amount
Total Ending Fund Balance Increase (Decrease)
$
12
EXHIBIT "E": Budget Amendment Detail (July 2012)
Prepared By: Deb Sharp
Department: Finance
Description on Budget Amendment Summary: Beg Balance Chg Caused Neg Ending FB
Budget Amendment Detailed Description:
With the beginning balance adjustment listed above the Parks Construction Fund has a
negative enclingfund balance based on its current revenue projections and expenditure
projections. The City is reducing the capital expenditure BARS number bringing the fund
balance to a positive number.
Expenditure Increase (Decrease)
Fund # I Fund Title Object BARS Number Amount
132 JParks Construction Capital 132.000.640.594.760.650.06 (20,800,'
Total Expenditure Increase (Decrease) $ (20,800)
Revenue (increase) Decrease
Fund Fund Title ---I_Re\tenue Source]BARS Number Amount
Total Revenue (Increase) Decrease $ -
Ending Fund Balance Increase (Decrease)
Fund Fund Title BARS Number Amount
132 Parks Construction 132,000,640,508,000,000.00 20,800
Total Ending Fund Balance Increase (Decrease)
13
EXHIBIT "E Budget Amendment Detail (July 2012)
Prepared By: Deb Sharp
Department: Finance
Description on Budget Amendment Summary: 2011 New Debt Issue & Refunding
Budget Amendment Detailed Description:
Duringthe 2012 budget process, the 1998 and 2003 Water/Sewer Revenue Bond payments
were included in the 2012 budget preparation. Due to the fact the 2011 bonds were not
issued until December, the Cityalso included an estimated payment amountforthe new
debtproceeds. The 2011debtwasissued on12/28/2011. This budget amendment removes
the 1998 and 2003 principal and interest payments along with the 2011 estimated payments
and replacestheamountswith the newdebtschedule payments
Expenditure Increase (Decreasel
Fund #
Fund Title Object
BARS Number
Amount
411
Utility Fund Principal
411.000.652.582.383.720.00
68,724
411
Utility Fund Interest
411.000.652.592.383.830.00
124,611
411
Utility Fund Est Payment
411.000.65Z 582.380.720. 00
(242,178)
411
Utility Fund Principal
411.000.652.582.300.720.00
(32,004)
411
jUtility Fund Interest
411.000.652592.300.830.00
(22,822)
411
jUtility Fund Principal
411.000.654.582.343.720.00
181,627
411
jUtility Fund Interest
411.000.654.592.343.830.00
259,920
411
Utility Fund Est Payment
411.000.654.582.340.720.00
(509,409)
411
Utility Fund Principal
411.000.654.582.200.720.00
(53,598)
411
Utility Fund Principal
411.000.654.582.300.720.00
(60,000)
411
Utility Fund Interest
411.000.654.592.200.830.00
(5,267)
411
Utility Fund Interest
411.000.654.592.300.830.00
(42,786)
411
Utility Fund Principal
411 000.655.582.353.720.00
106,475
411
Utility Fund Interest
411.000.655.592.353.830.00
42,133
411
Utility Fund Est Payment
411.000.655.582.350.720.00
(83,510)
411
Utility Fund Principal
411.000.655.582.200.720.00
(113,025)
411
Utility Fund Interest
411.000.655.592.200.830.00
(11,106)
411
Utility Fund Principal
411.000.656.582.383.720 00
88,673
411
Utility Fund interest
411,000,656,592,383,830.00
3,244
411
Utility Fund Principal
411.000.656.582.200.720.00
(108,378)
411
Utility Fund interest
411.000.656592.200.830.00
(10,650)
414
Capital Imp Fund Principal
414.000.656.582.383.720.00
24,502
414
Capital Imp Fund Interest
414.000.656.592.383.830.00
10,404
414
Capital Imp FundPrincipal
414.000.656.582.300.720.00
(27,996)
414
Capital Imp Fund Interest
414.000.656.592.300.830.00
(18,783)
Total Re\A--nue (Increase) Decrease
$ (431,199)
Ending Fund Balance Increase (Decrease)
Fund Fund Title BARS Number Amount
411 Utility Fund 411 . 000. 654.508. 000. 000. 00 419,326'
414 Capital Imp Fund' 414.000.656.508. 000. 000. 00 11,873
Total Ending Fund Balance Increase (Decrease) $ 431,199
14
EXHIBIT "E Budget Amendment Detail (July 2012)
Prepared By Deb Sharp
Department: Finance
Description on Budget Amendment Summary: Change Acct Coding for TBD transfer to Streets
Budget Amendment Detailed Description:
The Transportation Benefit District (TBD) is considered a blended component unit of the City
and should be treated similar to a special revenue fund During the 2011 audit it was
determined the transferfrom Fund 631, TBD Fund, to Fund 111, Street Fund, should be
coded as an interfund transfer instead of recording revenue as charges for services and
expenditures as intergovernmental services.
Expenditure Increase (Decrease)
Fund # Fund Title Object BARS Number Amount
631 TBD lnterg't Services 631.000.653 542.310.510.00 (595,000)
631 TBD Interfund Transfer
631.000.653.597.111.550.00
595,000
Total Expenditure Increase (Decrease) $
Revenue (increase) Decrease
Fund
111
Fund Title Revenue Source
Street Fund Annual Vehicle Fee
BARS Number
111.000.000.344.900.000.00
Amount
595,000
111
Street Fund Interfund Transfer
111.000.000.397.631.000.00
(595,000)
Total Revenue (Increase) Decrease $
Ending; Fund 'Balance -Increase (Decrease):
Fund
Fund Title
I
I BARS Number Amount
Total Ending Fund Balance Increase (Decrease)
15
EXHIBIT "E": Budget Amendment Detail (July 2012)
Prepared By: Deb Sharp
Department: Finance
Description on Budget Amendment` Summary: LID Receipts transfer to Reserve Fund
Budget Amendment Detailed Description:
The LID bonds were paid off in-2009. The current receipts received from LID customers are
receipted into the LID Fund. Perour bond council, the funds should be transferred into the
LID Guaranty Fund. Once the funds are receipted into the LID Guaranty Fund the City can
transfer the funds out for City use. The finance committee members would like to create a
reserve fund fortracking purposes,
Expenditure Increase (Decrease):
Fund # Fund Title Object
213 LID Guaranty Fund lnterfund Transfer
BARS Number
213.000.320.597.011.550.00
Amount
244,000
TotalExpenditure Increase (Decrease)
Revenue (Increase) Decrease
Fund Fund Title
Revenue Source
BARS Number
$ 244,000
Amount
011 Risk Management Resv
Interfund Transfer
011.000.000.397.213.000.00
(244,000)
Total Revenue (Increase) Decrease
Ending Fund Balance Increase (Decrease);
$ (244,000)
Fund Fund Title
213 LID Guaranty Fund
BARS Number
213.000.320.508.000.000.00
Amount
(244,000)
011 Risk Management Resv
011.000.390.508.000.000.00
244,000
Total Ending Fund Balance Increase (Decrease)
16
STATE OF WASHINGTON '
COUNTY OF SNOHOMISH
Accouraa Name City of Edmonds
S.S.Affidavit of Publication
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 not ice
Summary of Ordinance No. 3891
a printed copy ofwhich 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:
July22, 2012
and that said newspaper was regularly distributed to its subscribers during all of shad period.
< .mr
1r
Subscribed and sworn to before me this 23rd
day of July, 2012
Notary Public in and for the State of Washington_ residfi at k crctl, n l aPitslt
County.
q � e
t�,f yrP4 a t
Account Number: 101416 Order Number: 0001787712