2368• ORDINANCE NO. 2368
AN ORDINANCE AMENDING THE 2007 BUDGET
FOR THE CITY OF MOSES LAKE, WASHINGTON
THE CITY COUNCIL OF THE CITY OF MOSES LAKE, WASHINGTON DO ORDAIN AS
FOLLOWS:
SECTION 1. GENERAL FUND 000:
Revenue:
Additions:
1.$ 3,000 to Admissions Tax
2.$ 500 to BMX Activity Fees
3.$ 93,400 to Building Permits
4.$ 15,000 to Business Licenses
5.$ 17,000 to Camping Fees
6.$ 1,500 to Cascade Park Rental
7.$ 148,000 to Civil Infractions
8.$ 500 to Community Park Rental
9.$ 4,000 to Concessions LRC
10.$ 2,500 to Copies
11.$ 85,000 to Criminal Justice Funding
12.$ 13,700 to Fire Protection Services
13.$ 45,000 to Gambling Tax
• 14. $ 2,500 General Permit Fees
15.$ 25,000 to Ice Skate Rink
16.$ 4,000 to Larson Recreation Center Fees
17.$ 49,300 to Law Enforcement Reimbursement
18.$ 10,500 to Leasehold Excise Tax
19.$ 1,000 to McCosh Park Rental
20.$ 67,800 to Operating Grant Reimbursements
21.$ 3,800 to Penalties
22.$ 30,000 to Phone Tax
23.$ 17,500 to Program Instruction
24.$ 200,000 to Property Taxes
25.$ 10,200 to Reimbursements
26.$ 900 to Sale of Merchandise - Cascade Park
27.$ 500 to Sale of Merchandise - Larson Recreation Center
28.$ 5,000 to Sales of Maps & Publications
29.$1,190,000 to Sales Tax
30.$ 600 to Showers Cascade park
31.$ 4,000 to Space & Facilities Rent
32.$ 50,500 to State Entitlements
33.$ 52,000 to Utility Taxes
34.$ 1,400 to Weapons Permits
36. $ 800 to Library Services
Deductions:
1.$ 32,000 from Aquatic Center Concessions
2.$ 30,000 from Aquatic Center Fees
3.$ 263,000 from Interest
ORDINANCE NO. 2368
PAGE 2 December 18, 2007
4.$ 7,000 from Lauzier Concessions
5.$ 90,000 from Lazy River/Flow Rider
6.$ 80,000 from Reimbursable Labor
7.$ 230,300 from Transfers In
Expenditures:
Additions:
Executive
1. $ 4,000 to Registrations & Memberships
Finance
1.$ 1,000 to Bank Charges
2.$ 6,000 to Professional Services
Community Development
1.$ 2,300 to Advertising
2.$ 3,200 to Books
3.$ 1,400 to Printing & Binding
4.$ 1,500 to Professional Services
5.$ 59,200 to Transfers Out
Legal/Judicial
1.$ 6,500 to Books
2.$ 200 to Operating Supplies
3.$ 2,000 to Professional Services
Miscellaneous Services
1.$ 6,800 to Election Costs
2.$ 5,000 to Miscellaneous
3.$ 5,000 to Operating Supplies
4.$ 6,200 to Revenue Sharing Agreement
5.$1,600,000 to Transfers Out
Parks & Recreation
1.$ 10,500 to Art Work
2.$ 58,900 to Transfers Out
Police
1.$ 2,500 to Humane Society
2.$ 10,200 to Machinery & Equipment
3.$ 3,000 to Miscellaneous
4.$ 2,000 to Operating Supplies
5.$ 85,000 to Professional Services
6.$ 3,200 to Small Equipment
7.$ 80,000 to Transfers Out
Fire
1. $ 6,000 to Transfers Out
Deductions:
Miscellaneous Services
1. $ 547,500 from Ending Fund Balance
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Expenditure Amended
Budget Additions Deductions Budget
$17,734,900 $1,971,600 $547,500 $19,159,000 411
ORDINANCE NO. 2368
PAGE 3 December 18, 2007
SECTION 2. TOURISM ACTIVITIES FUND 102:
Expenditures:
Additions:
1. $48,400 to Ending Fund Balance
Deductions:
1. $48,400 from Transfers Out
Expenditure Amended
Budget Additions Deductions Budget
$884,000 $48,400 $48,400 $884,000
SECTION 3. GRANTS AND DONATIONS FUND 103:
Revenue:
Additions:
1.$ 55,000 to Criminal Justice Grant
2.$139,000 to Operating Grant Reimbursements
3.$ 18,100 to Reimbursable Grants
4.$ 21,500 to Transfers In
Expenditures:
n Additios:
40
1. $ 23,100 to Ending Fund Balance
2. $106,000 to Minor Equipment
3. $ 4,500 to Miscellaneous
4. $ 38,000 to Operating Supplies
5. $ 3,500 to Overtime
6. $ 22,000 to Professional Services
7. $ 3,500 to Registration & Membership
8. $ 2,000 to Repair & Maintenance Supplies
9. $ 1,000 to Retirement
10. $ 9,000 to Salaries
11. $ 8,000 to Small Equipment
12. $ 5,000 to Telephone
13. $ 6,000 to Travel & Subsistence
14. $ 2,000 to Social Security
Expenditure Amended
Budget Additions Deductions Budget
$369,900 $233,600 $ -0- $603,500
SECTION 4. STREET FUND 116:
Expenditures:
Additions:
Parks Street
1. $ 40,000 to Utility Expenses
Streets
1. $ 4,000 to Miscellaneous
ORDINANCE NO. 2368
PAGE 4 December 18, 2007
2.$ 3,000 to Operating Supplies
3.$ 21,000 to Reimbursable Labor
4.$ 26,000 to Repair & Maintenance Supplies
5.$ 71,000 to Utility Expenses
Deductions:
Streets
1.$125,000 from Ending Fund Balance
2.$ 40,000 from Repair & Maintenance Contracted
Expenditure Amended
Budget Additions Deductions Budget
$2,191,100 $165,000 $165,000 $2,191,100
SECTION 5. STREET REPAIR AND RECONSTRUCTION FUND 119:
Expenditures:
Additions:
1.$ 5,000 to Interfund Loan Interest
2.$ 28,000 to Interfund Loan Principal
3.$275,000 to R & M Major Projects
Deductions:
1. $308,000 from Ending Fund Balance
Expenditure Amended
• Budget Additions Deductions Budget
$1,901,800 $308,000 $308,000 $1,901,800
SECTION 6. CENTRAL DRIVE LID #58 FUND 283: This is an unbudgeted debt service fund
and is included as an estimation for reference only.
Revenue:
Additions:
1. $10,500 to LID Principal
Deductions:
1. $ 3,000 from LID Interest
Expenditures:
Additions:
1. $20,400 to Transfers Out
Deductions:
1. $12,900 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$362,400 $20,400 $12,900 $369,900
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ORDINANCE NO. 2368
PAGE 5 December 18, 2007
SECTION 7. 2002 REFUNDING BONDS FUND 285:
This is an unbudgeted debt service fund and is included as an estimation for reference only.
Expenditures:
Additions:
1. $1,000 to Debt Service Costs
Deductions:
1. $1,000 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$315,400 $1,000 $1,000 $315,400
SECTION 8. CAPITAL PROJECTS 2006 FUND 302:
Revenue:
Additions:
1.$1,600,000 to Transfers In
2.$2,000,000 to Interfund Loan Proceeds
Expenditures:
Additions:
1.$2,000,000 to Capital Construction
2.$ 72,600 to Reimbursable Labor
3.$ 100,000 to Street Reconstruction
4.$2,258,500 to Ending Fund Balance
Deductions:
1. $ 831,100 from Improvements Other
Expenditure Amended
Budget Additions Deductions Budget
$1,291,500 $4,431,100 $831,100 $4,891,500
SECTION 9. CAPITAL FUND 308:
Expenditures:
Additions:
1. $6,000 to Repair & Maintenance Major Projects
Deductions:
1. $6,000 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$542,600 $6,000 $6,000 $542,600 •
ORDINANCE NO. 2368
PAGE 6 December 18, 2007
SECTION 10. PARK & RECREATION IMPROVEMENT FUND 314:
Expenditure:
Additions:
1. $6,500 to Ending Fund Balance
Deductions:
1. $6,500 from Improvements Other than Building
Expenditure Amended
Budget Additions Deductions Budget
$110,500 $6,500 $6,500 $110,500
SECTION 11. WATER/SEWER FUND 410:
Revenue:
Additions:
1.$ 4,700 to Beginning Fund Balance
2.$1,600,000 to Insurance Recovery
3.$ 1,000 to Miscellaneous Revenue
4.$ 4,000 to Reimbursements
5.$ 5,000 to Service Charges
6.$ 66,000 to Sewer Connection Fees
7.$ 39,000 to Space & Facilities Lease
8.$ 3,800 to State Grants
9.$ 3,500 to Transfers In
10.$ 145,000 to Water Connection Fees
11.$ 829,000 to Water Revenue
Deductions:
1. $8,700 from Sewer Revenue
Expenditures:
Additions:
Water
1.$ 14,000 to Machinery & Equipment Other
2.$ 32,000 to Operating Supplies
3.$ 6,000 to Professional Services
4 $ 1,000 to Registration & Membership
5.$ 80,000 to Reimbursable Labor
6.$ 42,000 to Utility Expense
Sewer
1.$ 5,500 to Computer Software
2.$ 2,500 to Minor Equipment
3.$ 3,000 to Professional Services
4.$ 60,000 to Reimbursable Labor
5.$ 5,000 to Repair & Maintenance Supplies
Water Billing
1.$1,555,500 to Ending Fund Balance
2.$ 400,000 to Interfund Loan Repayment
3.$ 1,000 to Operating Supplies
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ORDINANCE NO. 2368
PAGE 7 December 18, 2007
•4. $ 700,000 to Professional Services
5.$ 3,500 to Small Equipment
6.$ 81,000 to Taxes and Assessments
7.$ 1,000 to Telephone
8.$ 13,000 to Temporary Pay
Deductions:
Water Billing
1. $ 313,700 from Transfers Out
Expenditure Amended
Budget Additions Deductions Budget
$7,914,100 $3,006,000 $313,700 $10,606,400
SECTION 12. 1996 BOND REDEMPTION ACCOUNT 450: This is an unbudgeted debt service
account and is included as an estimation for reference only.
Revenue:
Additions:
1. $700 to
Expenditures:
Additions: • 1. $3,500 to Transfers Out
Deductions:
1. $2,800 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget,
$3,000 $3,500 $2,800 $3,700
SECTION 13. 2004 BOND ACCOUNT 452: This is an unbudgeted debt service account and is
included as an estimation for reference only.
Revenue:
Additions:
1. $125,600 to Beginning Fund Balance
Expenditures:
Additions:
1.$ 900 to Debt Service Costs
2.$124,700 to Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
1111
$367,300 $125,600 $ -0- $492,900
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ORDINANCE NO. 2368
PAGE 8 December 18, 2007
SECTION 14. OPERATIONS COMPLEX CONSTRUCTION ACCOUNT 472:
Revenue:
Additions:
1. $200,000 to Transfers In
Expenditures:
Additions:
1.$420,000 to Building Construction
2.$ 60,000 to Machinery & Equipment Other
3.$140,000 to Small Equipment
Deductions:
1. $420,000 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$1,840,400 $620,000 $420,000 $2,040,400
SECTION 15. WATER/SEWER CONSTRUCTION ACCOUNT 477:
Expenditures:
Additions:
1. $200,000 to Transfers Out
Deductions:
1. $200,000 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$3,364,000 $200,000 $200,000 $3,364,000
SECTION 16. SANITATION FUND 490:
Revenue:
Additions:
1. $ 100,000 to Garbage Charges
2. $ 35,000 to Interfund Loan Interest
3. $ 500,000 to Interfund Loan Principal
Deductions:
1. $ 7,700 from Beginning Fund Balance
Expenditures:
Additions:
1 $ 13,000 to Taxes and Assessments
2 $2,000,000 to Interfund Loans Issued
3. $ 65,000 to Land Fill Dumping Fees
4. $ 280,000 to Garbage Contract
ORDINANCE NO. 2368
PAGE 9 December 18, 2007
Deductions:
1. $1,730,700 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$4,027,700 $2,358,000 $1,730,700 $4,655,000
SECTION 17. AIRPORT FUND 495:
Expenditures:
Additions:
1.$ 4,500 to Minor Equipment
2.$ 2,000 to Professional Services
3.$ 4,500 to Reimbursable Labor
4.$ 4,000 to Repair & Maintenance Building Contracted
5.$21,000 to Repair & Maintenance Other Contracted
Deductions:
1. $36,000 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
• $202,400 $36,000 $36,000 $202,400
SECTION 18. SELF-INSURANCE FUND 503:
Expenditures:
Additions:
1. $10,000 to Judgements and Damages
Deductions:
1. $10,000 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$485,800 $10,000 $10,000 $485,800
SECTION 19. CENTRAL SERVICES FUND 517:
Expenditures:
Additions:
1.7,000 to Lease Purchases
2.$ 25,000 Machinery & Equipment Other
3.$ 28,000 to Minor Equipment
4.$ 15,000 to Operating Supplies
5.$ 15,000 to Professional Services
6.$ 5,000 to Repair & Maintenance Equipment Contracted
• 7. $ 40,000 to Small Equipment
ORDINANCE NO. 2368
PAGE 10 December 18, 2007
Deductions:
1. $135,000 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$1,060,600 $135,000 $135,000 $1,060,600
SECTION 20. EQUIPMENT RENTAL FUND 519:
Expenditures:
Additions:
1.$110,000 to Gasoline
2.$ 30,000 to Interfund Loan Interest
3.$ 77,800 to Interfund Loan Principal
4.$ 40,000 to Lease Principal
5.$150,000 to Lease Purchases
6.$ 25,000 to Machinery & Equipment Other
7.$ 15,000 to Minor Equipment
8.$ 5,000 to Oil & Lubricants
9.$120,000 to Repair & Maintenance Contracted
10.$ 1,000 to Travel & Subsistence
Deductions:
1. $573,800 from Ending Fund Balance
Expenditure Amended
Budget Additions Deductions Budget
$2,500,800 $573,800 $573,800 $2,500,800
SECTION 21. BUILDING MAINTENANCE FUND 528:
Revenue:
Additions:
1.$134,200 to Transfers In
2.$ 44,200 to Operating Grant
Expenditures:
Additions:
1.$ 25,000 to Bond Interest
2.$107,000 to Bond Principal
3.$172,000 to Building Construction
4.$ 1,000 to Minor Equipment
5.$ 26,000 to Reimbursable Labor
6.$ 20,000 to Repair & Maintenance Quipment
7.$ 34,000 to Salaries
8.$ 14,000 to Small Equipment
9.$ 47,000 to Utility Expenses
Deductions:
1. $ 20,900 from Ending Fund Balance
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APPR VED AS TO FOR
ORDINANCE NO. 2368
PAGE 11 December 18, 2007
•2. $200,000 from Interfund Loan Repayment
3.$ 1,500 from Minor Equipment Lease
4.$ 2,200 from Operating Supplies
5.$ 40,000 from Repair & Maintenance Building
6.$ 3,000 from Repair & Maintenance Supplies
Expenditure Amended
Budget Additions Deductions Budget
$1,396,500 $446,000 $267,600 $1,574,900
SECTION 22. All Ending Fund Balances which are included in the preceding budgets which
require appropriation by the City Council are appropriated to specific expenditure categories by
the City Council as set forth in this ordinance. As Ending Fund Balances are appropriated for
expenditures they are shown as both additions and deductions to the respective budgets.
However, in this ordinance they may be shown as a net change to the Ending Fund Balance.
SECTION 23. This ordinance shall take effect and be in force five (5) days after its passage
and publication as provided by law.
Adopted by the City Council and signed by its Mayor on December 18, 0-
Ronald C. Covey,
ATTEST:
Ronald R. Cone, Finance Director
•
ames A. Whitak City Attorney