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1547_00001ORDINANCENO.1547 ANORDINANCE AMENDINGTHE 1992 BUDGET,REDISTRIBUTINGAND RENAMINGCERTAINFUNDS,ACCOUNTS OR DEPARTMENTS,AND CLOSINGCERTAINFUNDS ORACCOUNTSFORTHECITYOFMOSESLAKE,WASHINGTON THE CITYCOUNCIL OF THE CITYOF MOSESLAKE,WASHINGTONDOORDAINASFOLLOWS: Section 1.GENERALFUND 000: Revenue:4 1.Add $390,726to various revenue accounts in the 1992 Budget inorder to more nearly reRect theactual1992revenuereceipts. Expenditures: 1.Add $761to Executive 002 Other Expense. 2.Add $229to Finance 003 Other Expense. 3.Deduct $3,926from CommunityDevelopment 004 Other Expense. Add $3,000to CommunityDevelopment 004 Personnel Costs. 4.Add $127,728to Miscellaneous006 Other Expense.Add $265,207to General EndingFund Balance 006. 5.Deduct $225from Engineering 010 Personnel Costs.Deduct $1,681from Engineering 010 Other Expense. 6.Deduct $42,928from Park &Recreation020 Personnel Costs.Add $27,049to Park &Recreation 020 OtherExpense. 7.Add $10,379to Police 030 Personnel Costa.Deduct$1,086from Police 030 Other Expense. 8.Add $3,433to Fire 040 Personnel Costs. Add $2,786to Fire 040 Other Expenses. GENERALFUND 000 1992 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $6,433,658 $440,572 .$49,846 $6,824,384 Section2.STREET FUND 116:Note;An additional$90,114interfund debt service is included inthisfund. Revenue: 1.Add $46,428OperatingTransfers-In from General Fund. Add $3,101Lease Proceeds. Expenditures: 1.Add $42,928to Parks/Streets 115 to Salariesand Fringe benefits.(R)Add $3,500to Parks/Streets 115 Other Expense. 2.Add $5,226to Streets 116 Other Expense, Deduct $2,125from Streets 116 Ending Fund Balance. STREET FUND 116 1992 1992 Expenditure AmendedBudgetAdditionsDeductionsBudgetAsAmended $1,157,530 $51,654 $2,125 $1,107,059 Section 3.MID-PENINSULABLOCKGRANTFUND 194: Expenditure: 1.Add$500to Miscellaneous Expense.Subtract $500from Ending Fund Balance. ORD.1547/Page 2 MID-PENINSULA BLOCK GRANT FUND 194 1992 1992 Expenditure Amended Budget Additions Deductions Budget $83,550 $500 $500 $83,550 Section 4.BASINHOMESBLOCKGRANTFUND197: Expenditure: 1.Add $500to MiscellaneousExpense. Subtract $500from EndingFund Balance. BASIN HOMES BLOCK GRANT FUND 197 1992 1992 Expenditure Amended Budget Additions Deductions Budget $6,000 $500 $500 $6,000 Section 5.LARSON EXPANSIONDEBT SERVICE FUND 272: Revenue: 1.Add$7,360to Beginning Fund Balance. Expenditure: 1.Transfer$7,360to General Fund as a residual equitytransfer since this fund in no longer needed and close the fund. LARSONEXPANSION DEST SERVICEFUND272 1992 1992 Expenditure Amended $14dg7 0 7dditions Deductions Budg0 Section6.EQUIPMENTLEASESDEBTSERVICEFUND275:Note:This is an unbudgeteddebt servicefund and is included as an estimation for reference only. Revenue: 1.To add $8,173transfer from the General Fund. Expenditures: 1.Add $7,673to debt serviceexpense and $500to Ending Fund Balance. EGUIPMENT LEASESDEBT SERVICE FUND 275 1992 1992 Expenditure Amended Budget Additions Deductions Budget $33,245 $8,173 $4-$41,418 Section 7.CAPITALIMPROVEMENTFUND 308: Expenditure: 1.To add $14,000to transferto Park &Recreation 2.Deduct$14,000from Ending Fund Balance. CAPITAL IMPROVEMENT FUND 308 1991 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $671,000 $14,000 $14,000 $671,000 ORD.1547/Page 3 Section 8.STREET IMPROVEMENTFUND 309: Revenue: 1.To add $70,000to GO Bond Proceeds. Expenditure: 1.To add $90,000to Ending Fund Balance. Deduct $20,000from Other Expense 4 STREET IMPROVEMENT FUND 309 1992 1992 Expenditure AmendedBudgetAdditionsDeductionsBudgetAsAmended $1,870,000 $90,000 $20,000 $1,940,000 Section 9.PARKIMPROVEMENTFUND 311: Revenue: 1.To add 8,112 to the Beginning Fund Balance. Expenditure: 1.To add $8,112to residual equity transfer to GeneralFund.Closefund. PARKIMPROVEMENT FUND 311 1992 1992 Expenditure AmendedBudgetAdditionsDeductionsBudget As Amended 8 $-0-$8,112 $-0-$8,112 Section 10.PARK&RECREATIONIMPROVEMENTFUND 314: Revenue: 1.To add $54,500ResidualEquity Transfer. Expenditure: 1.To add $54,500to the Ending Fund Balance. PARK &RECREATION IMPROVEMENT FUND 314 1992 1992 Expenditure AmendedBudgetAdditionsDeductionsBudget As Amended $-0-$54,500 $-0-$54,500 Section 11.WATER/SEWER FUND 410: Revenue: 1.Add $10,326net for proceeds ofleases,contributed capitaland reduction in certain fees. Expenditures: 1.Add$24,739to Water411 OtherExpense. 2.Deduct$981from Sewer 412 OtherExpense. 3.Add $400to Water 413 Salaries. 4.Deduct $200from Water 413 Other Expense. 5.Deduct$13,232fromWater 413 Ending Fund Balance. 6.Deduct $200from Sewer 414 OtherExpense. ORD.1547/Page 4 WATER SEWERFUND 410 1992 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $3,947,100 $25,139 $14,613 $3,957,426 Section 12.1990 WATER/SEWERREVENUE D/S ACCOUNT461:Note:This is an unbudgeted debt service account and is included as an estimation for reference only. Expenditures: 1.Add $500to debt servicecosts and deduct $500fromEnding Fund Balance. 1990 WATER/SEWERREVENUE D/S ACCOUNT 461 1992 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $51,405 $500 $-0-$51,405 Section 13.1955 WATER/SEWER REVENUED/SACCOUNT 473:Note:This account is no longer needed and the balance of $170is to be transferredout and the account closed. Section14.WATER/SEWER BONDRESERVEREVENUED/S ACCOUNT476:Note:Thisisan unbudget- ed debt serviceaccount and is included as an estimationfor reference only. Expenditures: 1.Add $4,400to be transferred to the M&Oaccount and deduct $4,400from EndingFund Balance in order to adjust the reserve account as required by the bond covenants. WATER/SEWER RESERVE REVENUED/S ACCOUNT 476 1992 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $723,100 $4,400 $4,400 $723,100 Section 15,1973 WATER/SEWER REVENUED/S ACCOUNT 478:Note:This account is nolonger needed and the balance of$280is to be transferred out and the account closed. Section 16.WATER/SEWERLEASESD/S ACCOUNT 483:Note:This is an unbudgeted debt service account and is included as an estimationfor reference only. Revenue: 1.Transfer $907from M&OFund Expenditures: 1.Add $907to debt service. WATER/SEWER RESERVE REVENUED/S FUND 483 1992 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $11,534 $907 $4-$12,441 Section17.WATER/SEWER PWTFD/S ACCOUNT485:Note:This isan unbudgeted debt serviceaccountandisincludedasanestimationforreferenceonly. Expenditures: 1.Add $19,994to debt service and deduct $19,994from endingfund balance. ORD.1547/Page 5 WATER/SEWERPWTF D/S ACCOUNT485 1992 1992 Expenditure AmendedBudgetAdditionsDeductionsBudgetAsAmended $120,000 $19,994 $19,994 $120,000 Section 18.SANITATIONFUND490: Revenue: 1.Deduct $116,250for grant not received. Expenditures: 1.Deduct $198,000from Dept490,OtherExpense;grant not received. 2.Add $4,800to Dept491 Personnel Costs. 3 Add $19,000to Dept491 OtherExpenses. 4.Add$57,950to Ending Fund Balance. SANITATIONFUND 490 1991 1992 Expenditure Amended Budget Additions Deductions Budget $1,327,500 $(116,250)$-0-$1,211,250 Section 19.CENTRALSERVICESFUND517: Revenue: 1.Add $22,175Proceeds of Leases and sale of fixed assets. Expenditures: 1.Add $1,200to personnel costs 2.Add $19,619to Other Expense 3.Add $1,356to EndingFund Balance. CENTRAL SERVICESFUND 517 1992 1992 Expenditure Amended Budget Additions Deductions BudgetAsAmended $1,094,040 $22,175 $-0-$1,116,215 Section 20.EQUIPMENTRENTALFUND 519: Revenue: 1.Add $2,569to repair charges 2.Add $2,763to insurance recoverles 3.Add $2,451to private grantsODeduct$150,000for grant not received Deduct $336,940from proceeds of leases. Expenditures: 1.Deduct $333,953fromOtherExpenses 2.Deduct $145,204from EndingFund Balance. ORD.1547/Page 6 EOUIPMENTRENTAL FUND 519 1992 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $2,400,433 $(479,157)$-0-$1,921,276 Section21.BUILDINGFUND 518:Note:This fund was budgeted for 1992 inthe amountof$739,830.This fund is to be redistributed into accounts named as follows: Building Maintenance&OperationAccount 528 $244,839BuildingDebtServiceAccount529$18,155 Building Administration Account 530 $469,436Building/ParksAccount 531 $7,400 Section 22.BUILDINGFUND 528:As a fund this fund is renamed Bullding Fund instead of Building MaintenanceFund.It is an intemal service fundforany buildingpurposes which may be determinedbythe CityCouncilincluding capital constructionand debt. Revenue: 1.Add 98,053 for GO Bond Proceeds,Internal services,and proceeds ofcapital leases. Expenditures: 1.Deduct $2,767from Building M&OAccount 528 OtherExpense 2.Add $39,715to BuildingDebt ServiceAccount OtherExpense 3.Deduct $89,522from Bullding Administration Account530 OtherExpense Add $100,927to BuildingAdministration Account 530 EndingFund Balance 4.Add $49,700to Building/Parks OtherExpense. BUILDINGFUND 528 1992 1992 Expenditure Amended Budget Additions Deductions Budget AsAmended $739,830 $190,342 $92,289 $837,883 Section 23.FIREMANSPENSION FUND 611: Revenue: 1.Deduct$7,375from Interest income. Expenditures: 1.Deduct$7,375from Ending Fund Balance. FIREMANS PENSION FUND 611 1992 1992 Expenditure Amended Budget Additions Deductions Budget As Amended $515,000 $.0-$7,375 $507,625 Section 24.L.I.GUARANTYD/S FUND 621:Note:This is an unbudgeted debt service fund and is included as an estimationfor reference only.Revenues:Add $11,901fora residualequitytransfer in. Expenditures: 1.Add 5,600 to transferto LID 2.Add$6,301to Ending Fund Balance. ORD.1547/Page 7 L.I.GUARANTYD/S FUND621 1992 1992 Expenditure AmendedBudgetAdditionsDeductionsBudgetAsAmended $61,000 $11,901 $-0-$72,901 Section25.LI.D.D/S FUND 705:Note:This Is an unbudgeted debt servicefund and is included as anestîmationforreferenceonly. Revenues: 1.Add $5,600transferfrom LI.Guaranty. Expenditures: 1.Add $5,600to Debt Service. LLD.D/S FUND 705 1992 1992 Expenditure AmendedBudgetAdditlonsDeductionsBudget AsAmended $8,100 $5,600 $-0-$13,700 Section26.LI.D.D/S ACCOUNT755:Note:Thisdebt service fund is no longer needed and the balanceof$11,901is to be transferred out to the LI.Guarantee Fund and the fund closed. Section 27.All Ending Fund Balances which are included in the preceding budgets which requireappropriationbytheCityCouncilareappropriatedtospecificexpenditurecategoriesbytheCityCouncil as set forth inthis ordinance.As EndingFund Balances are appropriated for expenditures theyareshown as bothadditions and deductionsto the respective budgets.However,inthisordinance they may be shown as a net change to the Ending Fund Balance. 8 Section28.This ordinanceshall take effect and be in force five (5)days afterIts passage and publication as provided by law. Adopted bythe CityCounciland signed by its Mayor on December 8,1992. Mäyor Finance Director PUBLISHED:12/11/92