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2430ORDINANCE NO. 2430 AN ORDINANCE AMENDING THE 2008 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.$ 5,000 to Telephone Utility Tax 2.$ 7,000 to Garbage Utility Tax 3.$ 8,000 to Rental Property 4.$ 8,000 to Surf N' Slide Rental 5.$ 18,000 to Ice Skate Rink Revenue 6.$ 10,000 to Franchise Fee 7.$ 15,000 to Sewer Utility Tax 8.$ 15,000 to LRC Concession 9.$ 25,000 to Business License Fees 10.$ 32,300 to Fire Protection Services 11.$ 36,000 to Water Utility Tax 12.$ 36,000 to Operating Grant Reimbursement 13.$ 39,600 to State Entitlements, Impacts 14.$ 55,000 to Gambling Tax •15. $ 80,000 to Law Enforcement Reimbursements 16.$ 85,000 to Plan Check Fees 17.$ 90,000 to Liquor Board Profits 18.$ 100,000 to Building Permits 19.$ 120,000 to Electric Utility Tax 20.$ 145,000 to Civil Infractions 21.$ 191,000 to Surf N' Slide Fees 22.$ 260,000 to Telephone Utility Tax 23.$ 957,000 to Property Tax Deductions: 1.$1,543,900 from Beginning Fund Balance 2.$ 600,000 from Transfer from Water Fund 3.$ 500,000 from Investment Interest 4.$ 90,000 from Flow Rider/Lazy River Fees 5.$ 20,000 from Larson Concession Taxable 6.$ 20,000 from Lauzier Playfield Concession 7.$ 7,000 from Aquatic Center Concessions Expenditures: Additions: Legislative 1. 1,800 to Transfer to Self Insurance •1. Executive $ 2,500 to Transfer to Self Insurance ORDINANCE NO. 2430 PAGE 2 December 23, 2008 Finance 1. $ 5,700 to Transfer to Self Insurance Community Development 1. $ 11,100 to Transfer to Self Insurance Library 1. 1,000 to Transfer to Self Insurance Engineering 1. $ 16,600 to Transfer to Self Insurance Parks 1. $ 48,300 to Transfer to Self Insurance Police 1 $ 32,400 to Transfer to Self Insurance Fire 1 $ 20,000 to Transfer to Self Insurance Deductions: Miscellaneous 1. $ 582,200 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $19,177,000 $139,400 $582,200 $18,734,200 SECTION 2. TOURISM ACTIVITIES FUND 102: Revenue: Additions: 1. $92,900 to Beginning Fund Balance Expenditures: Additions: 1.$84,000 to Advertising 2.$ 8,900 to Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $721,000 $92,900 $ -0- $813,900 SECTION 3. GRANTS AND DONATIONS FUND 103: Revenue: Additions: 1. $89,800 to Beginning Fund Balance Expenditures: Additions: 1.$ 2,300 to Ending Fund Balance 2.$36,000 to Salaries , PAGE 3 uec;erituf LJ, Luuc.) • 3.$34,000 to Machinery and Equipment 4.$ 5,000 to Registrations & Memberships 5.$ 8,000 to Reimbursable Labor Costs 6.$ 3,000 to Telephone 7.$ 1,500 to Travel & Subsistence/Education Expenditure Amended Budget Additions Deductions Budget $292,900 $89,800 $ -0- $382,700 SECTION 4. PATHS & TRAILS FUND 114: Revenue: Additions: 1.$ 51,000 to Beginning Fund Balance 2.$260,000 to Grant Revenue 3.$ 73,000 to Reimbursements Expenditures: Additions: 1.$101,000 to Ending Fund Balance 2.$283,000 to Reimbursable Labor Expenditure A Budget Additions Deductions $661,700 $384,000 $ -0- $ SECTION 5. STREET FUND 116: Revenue: Additions: 1. $92,800 to Beginning Fund Balance Expenditures: Additions: 1.$ 20,000 to Miscellaneous 2.$ 1,300 to Operating Supplies 3.$ 52,000 to Reimbursable Labor 4.$ 84,000 to Repair and Maintenance Supplies 5.$ 2,500 to Small Equipment 6.$ 1,200 to Telephone 7.$ 7,600 to Transfer to Self Insurance 8.$ 53,000 to Utility Expense - Electricity 9.$ 37,000 to Utility Expense - Water/Sewer/Garba Deductions: 1. 165,800 from Ending Fund Balance ended Budget 1,045,700 ge • Expenditure Budget $92,100 Amended Additions Deductions Budget $1,300 $ -0- $93,400 • ORDINANCE NO. 2430 PAGE 4 December 23, 2008 Expenditure Amended Budget Additions Deductions Budget $2,144,300 $258,600 $165,800 $2,237,100 SECTION 6. STREET REPAIR AND RECONSTRUCTION FUND 119: Revenue: Additions: 1. $388,500 to Beginning Fund Balance Expenditures: Additions: 1. $388,500 to Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $3,759,400 $388,500 $ -0- $4,147,900 SECTION 7. PARKS FEES FUND 150: Revenue: Additions: 1. $213,400 to Beginning Fund Balance Expenditures: Additions: 1. $213,400 to Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $118,000 $213,400 $ -0- $331,400 SECTION 8. BASIN HOMES BLOCK GRANT FUND 197: Revenue: Additions: 1. $1,300 to Beginning Fund Balance Expenditures: Additions: 1. $1,300 to Ending Fund Balance • • LICUCI I ILJCI LJ, 4-kik/C.) , PAGE 5 • • SECTION 9. EQUIPMENT LEASES FUND 275: This is an unbudgeted debt service fund and is included as an estimation for reference only. Revenue: Additions: 1. $3,400 to Beginning Fund Balance Expenditures: Additions: 1.$3,800 to Capital Lease Principal 2.$ 200 to Capital Lease Interest Deductions: 1. $ 600 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $92,400 $4,000 $600 $95,800 SECTION 10 G. 0. B. 2006 REDEMPTION FUND 281: This is an unbudgeted debt service fund and is included as an estimation for reference only. Revenue: Additions: 1. $300 to Beginning Fund Balance Expenditures: Additions: 1. $300 to Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $530,900 $300 $ -0- $531,200 SECTION 11. 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. $2,200 to Beginning Fund Balance • Expenditures: Additions: 1. $2,200 to Ending Fund Balance Expenditure Budget Additions Deductions $43,100 $2,200 $ -0- Amended Budget $45,300 Expenditure Budget $150,000 Additions Deductions $318,900 $ -0- Amended Budget $468,900 • ORDINANCE NO. 2430 PAGE 6 December 23, 2008 SECTION 12. 1998 REFUNDING G. O. B. FUND 284: This is an unbudgeted debt service fund and is included as an estimation for reference only. Revenue: Additions: 1. $100 to Beginning Fund Balance Expenditures: Additions: 1. $300 to Other Debt Service Cost Deductions: 1. $200 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $218,300 $300 $200 $218,400 SECTION 13. 2002 REFUNDING BONDS FUND 285: This is an unbudgeted debt service fund and is included as an estimation for reference only. Revenue: Additions: 1. $400 to Beginning Fund Balance Expenditures: Additions: 1. $400 to Other Debt Service Costs Expenditure Amended Budget Additions Deductions Budget $315,600 $400 $ -0- $316,000 SECTION 14. CAPITAL PROJECT 2006 FUND 302: Revenue: Additions: 1. $318,900 to Beginning Fund Balance Expenditures: Additions: 1.$146,300 to Ending Fund Balance 2.$169,100 to Capital Improvements 3.$ 3,500 to Reimbursable Labor Expenditure Budget Additions Deducti $497,400 $300 $30 Amended Budget $497,400 ons 0 NACRE LIGUGI I ILJGI /kJ SECTION 15. PARK & RECREATION IMPROVEMENT FUND 314: Revenue: Additions: • 1. $12,000 to Beginning Fund Balance Expenditure: Additions: 1. $12,000 to Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $240,000 $12,000 $ -0- $252,000 SECTION 16. WATER/SEWER FUND 410: Revenue: Additions: 1. $4,238,800 to Beginning Fund Balance Expenditures: Additions: Water 1. $ 10,300 to Transfer to Self Insurance Sewer 1. $ 11,400 to Transfer to Self Insurance • Water Billing 1.$4,213,700 to Ending Fund Balance 2.$ 2,600 to Transfer to Self Insurance Sewer Billing 1. 800 to Transfer to Self Insurance Expenditure Amended Budget Additions Deductions Budget $18,620,200 $4,238,800 $ -0- $22,859,000 SECTION 17. 2004 BOND ACCOUNT 452: This is an unbudgete and is included as an estimation for reference only. Expenditures: Additions: 1. $300 to Other Debt Service Costs Deductions: 1. $300 from Ending Fund Balance d debt service account ORDINANCE NO. 2430 PAGE 8 December 23, 2008 SECTION 18. WATER RIGHTS FUND 471: Revenue: Additions : 1. $36,000 to In Lieu of Water Rights Expenditures: Additions : 1. $36,000 to Ending Fund Balance Expenditure Budget Additions Deductions $ -0- $36,000 $ -0- Amended Budget SECTION 19. OPERATIONS COMPLEX CONSTRUCTION ACCOUNT 472: Revenue: Additions: 1. $87,300 to Beginning Fund Balance Expenditures: Additions: 1. $87,300 to Capital Construction Expenditure Budget Additions Deductions $ -0- $87,300 $ -0- SECTION 20. WATER/SEWER CONSTRUCTION ACCOUNT 477: Revenue: Additions: 1. $18,900 to Beginning Fund Balance Expenditures: Additions : 1. $18,900 to Ending Fund Balance Expenditure Budget Additions Deductions Amended Budget $87,300 Amended Budget $8,469,000 $18,900 $ -0-$8,487,900 unbudgeted debt SECTION 21. WATER SEWER LEASES ACCOUNT 483: This is an service account and is included as an estimation for reference only. Revenue: Deductions: 1. $ 5,700 from Beginning Fund Balance Expenditure Budget Additions Deductions ended udget Am PAGE 9 LJCUCI I Mel L..), LAAJO Expenditures: Additions: 1. $6,000 to Capital Lease Principal • 2. $ 800 to Capital Lease Interest Deductions: 1. $12,500 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $29,600 $6,800 $12,500 $23,900 SECTION 22. STATE WATER POLLUTION DEBT SERVICE ACCOUNT 484: This is an unbudgeted debt service account and is included as an estimation for reference only Revenue: Additions : 1. $200 to Beginning Fund Balance Expenditures: Additions : 1. $200 to Ending Fund Balance • $94,600 $200 $ -0- $94,800 SECTION 23. G. O. B. 2006 REDEMPTION ACCOUNT 486: This is an service account and is included as an estimation for reference only. R Deductions: 1. $21,800 from Beginning Fund Balance Expenditures: Deductions: 1. $21,800 from Ending Fund Balance Expenditure Budget Additions Deduction $98,400 $ -0- $21,80 SECTION 24. SANITATION FUND 490: Revenue: Additions: 1. $306,700 to Beginning Fund Balance Amended Budget $76,600 unbudgeted debt evenue: • ORDINANCE NO. 2430 PAGE 10 December 23, 2008 Expenditures: Additions: 1.$430,000 to Garbage Contract 2.$ 45,000 to Land Fill Dumping Fees 3.$ 5,000 to Miscellaneous 4.$ 15,000 to Taxes and Assessments 5.$ 900 to Transfer to Self Insurance Deductions: 1. $189,200 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $3,118,700 $495,900 $189,200 $3,425,400 SECTION 25. AIRPORT FUND 495: Revenue: Additions: 1. $7,900 to Beginning Fund Balance Expenditures: Additions: 1.$26,000 to Professional Services 2.$ 200 to Transfer to Self Insurance Deductions: 1. $18,300 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $212,100 $26,200 $18,300 $220,000 SECTION 26. AMBULANCE SERVICE FUND 498: Revenue: Additions: 1. $105,900 to Beginning Fund Balance Expenditures: Additions: 1.$ 56,300 to Ending Fund Balance 2.$ 19,000 to Operating Supplies 3.$ 5,000 to Professional Services 4.$ 9,000 to Taxes and Assessments 5.$ 1,800 to Telephone 6.$ 14,800 to Transfer to Self Insurance • • • PAGE 11 Deuernout z.uuo Expenditure Amended Budget Additions Deductions Budget $2,107,200 $105,900 $ -0- $2,213,100 SECTION 27. UNEMPLOYMENT COMPENSATION FUND 501: Revenue: Additions: 1. $15,300 to Beginning Fund Balance Expenditures: Additions: 1. $15,300 to Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $438,700 $15,300 $ -0- $454,000 SECTION 28. SELF-INSURANCE FUND 503: Revenue: Additions: 1.$195,000 to Transfer to Self Insurance 2.$ 19,500 to Beginning Fund Balance Expenditures: Additions: 1.$114,500 to Ending Fund Balance 2.$ 20,000 to Insurance 3.$ 80,000 to Judgements and Damages Expenditure Amended Budget Additions Deductions Budget $532,000 $214,500 $ -0- $746,500 SECTION 29. CENTRAL SERVICES FUND 517: Revenue: Deductions: 1. $143,200 from Beginning Fund Balance Expenditures: Additions: 1.$ 26,000 to Equipment 2.$ 13,000 to Supplies 3.$ 16,000 to Postage •4. $ 35,000 to Professional Services 5. $ 2,000 to Transfer to Self Insurance ORDINANCE NO. 2430 PAGE 12 December 23, 2008 Deductions: 1. $235,200 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $1,017,400 $92,000 $235,200 $874,200 SECTION 30. EQUIPMENT RENTAL FUND 519: Revenue: Deductions: 1. $110,200 from Beginning Fund Balance Expenditures: Additions: 1.$135,000 to Gas-Propane-Fuel 2.$ 3,000 to Capital Lease Interest 3.$ 30,000 to Lease Purchases 4.$ 76,000 to Equipment and Machinery 5.$ 5,000 to Operating Supplies 6.$ 50,000 to Capital Lease Principal 7.$ 18,000 to Repair and Maintenance Supplies 8.$ 73,000 to Contracted Repairs and Maintenance 9.$ 6,500 to Small Equipment 10.$ 3,200 to Transfer to Self Insurance Deductions: 1. $509,900 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $2,964,100 $399,700 $509,900 $2,853,900 SECTION 31. BUILDING MAINTENANCE FUND 528: Revenue: Deductions: 1. $92,100 from Beginning Fund Balance Expenditures: Additions: 1. $ 1,800 to Transfer to Self Insurance Deductions: 1. $93,900 from Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $4,994,400 $1,800 $93,900 $4,902,300 A torney PAGE 13 Liecernuer LJ, zuvo SECTION 32. FIREMAN PENSION FUND 611: Revenue: Additions: •• $11,200 to Beginning Fund Balance Expenditures: Additions: 1. $11,200 to Ending Fund Balance Expenditure Amended Budget Additions Deductions Budget $379,700 $11,200 $ -0- $390,900 SECTION 33. 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 34. The City Council declares that an emergency exists and this ordinance is deemed a public emergency ordinance necessary for the protection of public health, public safety, public property, or public peace and shall take effect immediately as provided by law upon one reading if a majority plus one of the whole membership of the City Council vote in favor of passage. Adopted by the City Council and signed by its Mayor on December —3;2 Ronald C. Covey, M ATTEST: • ROnald R. Cone, Finance Director APPROVED AS TO FORM: I r ' 7 James A. hitaker, City • • • •