Page 2 of Final Budget
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1 Wapato Council Chambers 205 E Third Street Wapato, WA WORK SESSION ITEMS Monday, November 20, :30 PM Tel WORKING SESSION COUNCIL MEETING COUNCIL AGENDA Page a Final Budget Discussion 2018 Final Budget Information Sheet O Budget and Salary Scale b Budget Amendment Discussion O Budget Amendment O 1321 Exhibit A-Budget Amendment #1 Detail 2. AGENDA ITEMS DISCUSSION Page 1 of 11
2 City of Wapato 205 East Third Street Phone: Wapato WA Fax: Final Budget a. All funds are balanced. i. Streets & Cemetery are balanced using Fund 501 ER&R reserves ii. Council allowing $300,000 reserves to budget Current Expense with the understanding that the Mayor and Department Directors agree the Current Expense fund balance will not go below $500,000. b. Staffing-See Wage & Salary Worksheet i. Reduction in force for two positions. One in Police Department and one in Public Works. ii. iii. Retirement percentage has doubled for PERS and PSERS Average salary and benefit increase for the last five years is 6.43% per year c. Current Expense i. Revenues: Police Chief Simmons and I discussed revenues for the jail and think $700,000 is a good number. ii. Revenues: New Animal Control/Code Enforcement Officer will be working to make sure that businesses and dogs are licensed. iii. Revenues for Current Expense are stagnant iv. Purchase of Police Vehicles v. Pool and pool house issues d. Water Fund i. Rates need to be raised to meet the needs of the City. ii. A water rate study is underway to project what the rates should be. iii. Council is encouraged to look at the needs of the City e. Sewer Fund i. Rates need to be raised to meet bonding requirements and the needs of the City. ii. It is out of cash. iii. A sewer rate study is underway to project what the rates should be. iv. Council is encouraged to look at what the needs of the City f. Cemetery Fund i. It is out of cash. Because it is a 400 level fund (proprietary), it has to generate all of its own money to spend. ii. iii. Long range plan needs to be in place. Needs are being evaluated by the Cemetery Board to come to Council soon with recommendations Council meets on the first and third Monday of each month. Ell concilio se junta cada primer y tercer lunes de cada mes Page 2 of 11
3 ORDINANCE NO AN ORDINANCE ADOPTING THE 2018 BUDGET FOR THE FISCAL YEAR ENDING DECEMBER 31, 2018 AND THE 2018 BUDGET SALARY SCALE WHEREAS, the Mayor of the City of Wapato completed and placed on file with the Clerk-Treasurer a proposed budget and estimate for the amount of the monies required to meet the public expenses, bond retirement and interest, reserve funds and expenses of government for the fiscal year ending December 31, 2018, and WHEREAS, a notice was published that the Council would meet on the 6th day of November, 2017 in Council Chambers at 205 West 3 rd Street, Wapato Washington, for the purpose of making a budget and giving taxpayers within the limits of the City an opportunity to comment; and WHEREAS, the City Council did meet on November 6, 2017, and did then consider the matter of the proposed budget, and allowed the public an opportunity to comment on the proposed budget, and WHEREAS, a notice was published that the Council would meet on the 20th day of November, 2017 in Council Chambers at 205 West 3 rd Street, Wapato, Washington, for the purpose of holding a public hearing on the 2018 Final Budget; and WHEREAS, the City Council did meet on November 20, 2017, and held a public hearing on the 2018 Final Budget; and WHEREAS, the proposed budget does not exceed the lawful limit of taxation allowed by law to be levied on the property within the City of Wapato for the purposes set forth in the budget, and the estimated expenditures set forth in the budget being all necessary to carry on the work of the government and being sufficient to meet the needs of the City departments; and WHEREAS, part of the budget includes salaries, and the City Council must also approve the salary scale for the 2018 Budget, which is attached as Exhibit B; and WHEREAS, the City Council will be setting the 2018 fees for services through a fee resolution at a separate date and time; and WHEREAS, the City Council of the City of Wapato finds it is in the best interest of the residents of the City of Wapato to approve the 2018 budget before December 31, 2016, as required by Washington state law; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WAPATO DO ORDAIN AS FOLLOWS: Section 1: The City of Wapato 2018 Budget is hereby adopted at the fund level in its Ordinance 1319 Page 1 of 3 11/17/2017 Page 3 of 11
4 final form and content as seen in Exhibit A attached hereto, and three copies of the City of Wapato 2018 Budget are to be on file at City Hall. Section 2: Estimated resources for each separate fund of the City and aggregate expenditures for all the funds for the year 2018 are set forth in a summary form below, and are hereby appropriated for expenditure at the fund level during the 2018 calendar year: Fund Title Expenditures Administration $826,313 Law Enforcement $2,392,632 Fire $327,120 Recreation $21,974 Public Works $178, Current Expense $3,746, Jail Commissary Managerial Fund $15, /10's of 1% Yakima Co Tax Managerial Fund $360, Community Outreach $5, General Fund Reserve $10, Street Fund $206, Street Construction Managerial Fund $190, Rehabilitation Loans $8, LID Bond Redemption and Reserve $ SIED Loan $24, Capital Fund $16, Water Fund $949, Sewer Fund $1,366, Garbage Fund $722, Cemetery Fund $111, Water Construction Managerial Fund $69, Sewer Construction Managerial Fund $735, Equipment Rental & Revolving $547, Public Works Service Center $215, IT Rental and Revolving $166,300 TOTAL $9,468,178 Section 3: The City of Wapato salary scale for the 2018 Budget is hereby adopted at the fund level in its final form and content as seen in Exhibit B attaches hereto, and three copies of the City of Wapato salary scale for the 2018 Budget are to be filed at City Hall. Section 4: This ordinance shall be published in the official newspaper of the City of Wapato and shall take effect and be in full force five (5) days after passage and publication. Ordinance 1319 Page 2 of 3 11/17/2017 Page 4 of 11
5 PASSED BY the City Council and approved by the Mayor at the regular meeting of the City Council held on this 20th day of November, ATTEST: Tony Guzmán, Mayor Susan P. Pearson, Clerk-Treasurer APPROVED AS TO FORM: Brett Goodman, City Attorney All Exhibits available upon request. 1 st Touch Date: 11/5/17 2 nd Touch Date: 11/20/17 Public Hearing Held: 11/20/17 Ordinance faxed to Newspaper: Ordinance Published: Effective Date: Ordinance 1319 Page 3 of 3 11/17/2017 Page 5 of 11
6 ORDINANCE No AN ORDINANCE OF THE CITY OF WAPATO, WASHINGTON, AMENDING THE 2016 BUDGET OF THE CITY OF WAPATO, AS ADOPTED IN ORDINANCE WHEREAS, the City of Wapato adopted the 2016 budget in final form by Ordinance No on the 19th day of December, WHEREAS, it is necessary for the City to amend the budget ordinance to include grants, union negotiated salary and benefit increases, equipment purchases, and updated security software scans; and WHEREAS, said expenditures are not one of the emergencies specifically enumerated in RCW ; and, WHEREAS, the City Council of the City of Wapato finds it is in the best interests of the residents of the City of Wapato to amend the 2017 Budget, NOW THEREFORE, the City Council of the City of Wapato do ordain as follows: Section 1. The attached accounts contained in the 2017 Budget are hereby amended as set forth in Exhibit A: Section 2. The budget for the year 2017 is amended to provide for the changes outlined above, and filed in the office of the Clerk-Treasurer, and is hereby adopted, ratified and confirmed. Section 3. This ordinance shall become effective five days after publication in a legal newspaper as required by law. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WAPATO this day of, ATTEST: Tony Guzmán, Mayor Susan P. Pearson, Clerk-Treasurer Ordinance 1321 Page 1 of 2 11/17/2017 Page 6 of 11
7 APPROVED AS TO FORM: Brett Goodman, City Attorney 1 st Touch Date: 2 nd Touch Date: Hearing Date: Ordinance faxed to Newspaper: Ordinance Published: Effective Date: Copy of Official Notice placed in file: Ordinance 1321 Page 2 of 2 11/17/2017 Page 7 of 11
8 City of Wapato Ordinance 2017 Budget Amendment #1 Detail Exhibit A Page 8 of 11 Current Expense Current Amended Amt Change Why Revenues Beginning Balance $ 344,115 $ 430,285 $ 86,170 Beginning Balance Rentals $ 33,000 $ 40,000 $ 7,000 Increase in rental income Pool Donations $ - $ 41,100 $ 41,100 Donations for Pool Revenue Total $ 3,767,945 $ 3,902,215 $ 134,270 Administration Court $ 159,785 $ 167,950 $ 8,165 Prosecutor Fees Indigent Attorney $ 119,500 $ 126,000 $ 6,500 Attorney Fees City Hall Building $ 63,995 $ 125,000 $ 61,005 Utilities & ITRR Economic Development $ 12,900 $ 18,500 $ 5,600 Increased support of community City Attorney-Civil & Labor $ 52,400 $ 56,400 $ 4,000 Attorney Fees $ 817,220 $ 902,490 $ 85,270 Recreation Pool $ - $ 49,000 $ 49,000 Pool Open $ - $ 49,000 $ 49,000 Current Expense Total $ 3,767,945 $ 3,902,215 $ 134,270 Community Outreach Current Amended Amt Change Why Revenues Donation-Wapato Night Out $ 3,000 $ 3,750 $ 750 Donations Donation-Halloween $ - $ 1,880 $ 1,880 Donations Revenue Total $ 3,000 $ 5,630 $ 2,630 Expenditures Supplies $ 3,000 $ 3,750 $ 750 Actual Expenditures Expenditure Total $ 3,000 $ 3,750 $ Supplies $ - $ 580 $ 580 Actual Expenditures Expenditure Total $ - $ 580 $ Supplies $ - $ 1,300 Expenditure Total $ - $ 1,300 $ 1,300 Community Outreach $ 3,000 $ 5,630 $ 2,630 Street Construction Current Amended Amt Change Why Street Project approved by Council to finish up 1st Street Beginning Balance $ - $ 145,500 $ 145,500 Road Project Grants $ 495,000 $ 1,170,275 $ 675,275 Finalize Trader St and Multilocation Street Project- Extra money from TIB Beginning Balance $ - $ 194,000 $ 194,000 To pay for SIED Loan Revenue Total $ 495,000 $ 1,509,775 $ 1,014,775 \\ \cifshare\Data\CW Free\Customers\Wapato\FileStorage\CCA49FDCA9B34EC38EE5F94699C6EF7F-O 1321 Page Exhibit 1 of A-Budget 4 Amendment _1 Detail 11/17/2017
9 City of Wapato Ordinance 2017 Budget Amendment #1 Detail Exhibit A Page 9 of Capital Construction $ - $ 145,500 $ 145,500 Street Project approved by Council to finish up 1st Street Road Project Capital Construction $ 495,000 $ 1,170,275 $ 675,275 Finalize Trader St and Multilocation Street Project- Extra money from TIB Retainage $ 30,000 $ 61,800 $ 31,800 Retainage Transfers Out $ - $ 162,200 $ 162,200 Excess SIED Construction money to pay down loan Expenditure Total $ 525,000 $ 1,539,775 $ 1,014,775 Street Construction $ 1,399,780 $ 2,414,555 $ 1,014,775 SIED Loan-N Wasco/Sitcum Current Amended Amt Change Why Excess SIED Construction Loan Payment $ - $ 162,200 $ 162,200 money to pay down loan Revenue Total $ - $ 162,200 $ 162, Ending Balance-Reserved $ - $ 28,200 28, Principal/Intrest $ 25,000 $ 159,000 $ 134,000 Expenditure Total $ 25,000 $ 187,200 $ 162,200 $ Excess Money to pay loans Extra loan payments to bring down the cost. SIED Loan-N Wasco/Sitcum $ 25,000 $ 187,200 $ 162,200 Capital Improvement Fund Current Amended Amt Change Why Energy Efficiency Grant $ - $ 340,200 $ 340,200 Energy Efficiency Grant Revenue Total $ - $ 340,200 $ 340, Energy Efficiency Grant $ - $ 340,200 $ 340,200 Energy Efficiency Grant Expenditure Total $ - $ 340,200 $ 340,200 Capital Improvement Fund $ 10,000 $ 11,200 $ 1,200 Sewer Current Amended Amt Change Why Beginning Balance $ 27,000 $ 55,000 $ 28,000 Beginning Balance Revenue Total $ 27,000 $ 55,000 $ 28, Principle & Interest $ - $ 277,500 $ 277,500 USDA Loan Payment Expenditure Total $ - $ 277,500 $ 277,500 Sewer $ 1,309,200 $ 1,586,700 $ 277,500 Cemetery Current Amended Amt Change Why Beginning Balance $ 9,185 $ 23,045 $ 13,860 Beginning Balance Revenue Total $ 9,185 $ 23,045 $ 13, Salary $ 30,820 $ 39,000 $ 8,180 Regular and OT Costs Benefits $ 15,450 $ 16,850 $ 1,400 Benefits to match \\ \cifshare\Data\CW Free\Customers\Wapato\FileStorage\CCA49FDCA9B34EC38EE5F94699C6EF7F-O 1321 Page Exhibit 2 of A-Budget 4 Amendment _1 Detail 11/17/2017
10 City of Wapato Ordinance 2017 Budget Amendment #1 Detail Exhibit A Liners $ 11,000 $ 13,950 $ 2,950 More funerals than planned Miscellaneous $ - $ 1,330 $ 1,330 Pulley system for funerals Expenditure Total $ 57,270 $ 71,130 $ 13,860 Water Construction $ 106,335 $ 120,195 $ 13,860 Water Construction Current Amended Amt Change Why Beginning Balance $ 460,400 $ 480,000 $ 19,600 Water Main Construction Revenue Total $ 460,400 $ 480,000 $ 19, Water Main Replacement $ 460,400 $ 480,000 $ 19,600 Water Main Construction Expenditure Total $ 460,400 $ 480,000 $ 19,600 Water Construction $ 460,400 $ 480,000 $ 19,600 Information Technology Rental & Revolving (ITRR) Current Amended Amt Change Why Telephone System, extra server costs, unaccounted software Transfers In $ - $ 60,000 $ 60,000 purchases Revenue Total $ - $ 60,000 $ 60, ITRR $ 177,800 $ 237,800 $ 60,000 Expenditure Total $ 177,800 $ 237,800 $ 60,000 ITRR $ 177,800 $ 237,800 $ 60,000 Total Budget $ 11,565,730 $ 13,251,765 $ 1,686,035 Telephone System, extra server costs, unaccounted software purchases Page 10 of 11 \\ \cifshare\Data\CW Free\Customers\Wapato\FileStorage\CCA49FDCA9B34EC38EE5F94699C6EF7F-O 1321 Page Exhibit 3 of A-Budget 4 Amendment _1 Detail 11/17/2017
11 City of Wapato 2012 Expenditure Budget Expenditures 000 $ 663, $ 542, % 021 $ 1,961, $ 1,710, % 022 $ 256, $ 184, % 076 $ 20, $ 17, % 300 $ 106, $ 159, % 001 $ 3,007, $ 2,608, % 002 $ 88, $ 30, % 003 $ 132, $ 73, % 101 $ 137, $ 132, % 102 $ 384, $ 526, % 103 $ - $ 6, #DIV/0! 109 $ 10, $ 3, % 170 $ 235, $ 146, % 225 $ 25, $ 10, % 302 $ 30, $ 1, % 401 $ 1,072, $ 899, % 402 $ 1,082, $ 942, % 403 $ 434, $ 393, % 404 $ 78, $ 80, % 410 $ 317, $ 34, % 420 $ 100, $ 13, % 501 $ 222, $ 175, % 502 $ 145, $ 152, % 503 $ 60, $ 73, % $ 7,563, $ 6,303, Page 11 of 11
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