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ORD 2685
ORDINANCE NO . AN ORDINANCE of the City Council of the City of Camas , Washington , Amending the City ' s 2013 Budget Ordinance 2669 . WHEREAS , the City Council of the City of Camas approved Ordinance No . 2669 and adopted a budget for the year 2013 ; and , WHEREAS , the City Council of the City of Camas desires to effectively utilize and manage the City ' s financial resources ; and , WHEREAS , the City will receive additional revenues that were not anticipated at the time of adopting the budget for 2013 ; and , WHEREAS , funds received in excess of estimated revenues during the current fiscal year when authorized by an ordinance amending the original budget , may be included in the expenditure limitation under State law ; and , WHEREAS , the City desires to undertake activities which were not foreseen at the time of adopting the 2013 budget ; and , WHEREAS , the financial activities in the following funds could not have been reasonably foreseen at the time of adopting the 2013 budget ; NOW , THEREFORE , BE IT ORDAINED BY THE COUNCIL OF THE CITY CAMAS as follows : SECTION I 0 Budget Amendment : The City of Camas 2013 Budget as adopted in Ordinance No . 2669 is to be amended as follows : 1 . Supplement the 2013 Budget for the City Administrator ' s Retirement and contract for Interim City Administrator Support . 2 . Supplement the 2013 Budget for the Finance Director ' s Retirement and contract help for accounting services and GASB 56 . 3 . Supplement the 2013 Budget for Washington State Financial Audit costs and the reclass of Human Resources Director to Administrative Services Director . 4 . Modify the 2013 Budget for the Equipment Rental Rates between the Storm Drainage Fund and the Parks and Recreation Department . Ordinanc e No . � Page - 2 5 . Modify the 2013 Budget to allow for early completion on the Lacamas Lake Lodge Proj ect . 6 . Modify the Heritage Park Project for increase in grant funding for the street improvements . 7 . Modify the Parks and Recreation Budget for unanticipated private donations for special events , SECTION II r Budget Amendment - Effect on Fund Revenues and Expenses . The foregoing increases affect the City funds as shown on Attachment A . SECTION III This ordinance shall take effect and be in force five ( 5 ) days from and after its publication according to law . PASSED b the Council and APPROVED b the May r this 211d d of December 2013 . y y y SIGNED : ayo ATTEST : frk APPROVED as to form : City Attorney 1 T - i Attachment A 2013 Budget Amendment - Fund Summary Estimated Budget Budget Estimated Budget Amendment Amended Beg Fund Balance Revenues ( l) Expenses ( 1) End Fund Balance Revenues Expenses Fund Balance Note : Budget Packages General $ 31803 , 832 $ 15, 8071547 $ ( 16, 642, 052 ) $ 21969, 327 $ 11 , 000 $ ( 152 , 500 ) $ 2, 827, 827 112 , 3 , 417 Streets $ 94, 063 $ 31613 , 959 $ ( 31613 , 959 ) $ 94, 063 $ 94, 063 Emergency Medical Services $ 18, 113 $ 3, 194, 833 $ ( 31194, 833 ) $ 18, 113 $ 18, 113 Cemetery $ 341708 1 $ 1391951 $ ( 139, 951 ) $ 34, 708 1 $ 34, 708 pop - Unlimited GO Debt Service $ 28, 541 $ 623, 361 $ ( 623 , 361 ) $ 28, 541 $ 28, 541 Limited GO Debt Service $ 81211 $ 640, 484 $ ( 640, 484) $ 81211 Growth Management Act Projects $ 11264, 086 $ 11899 , 000 $ ( 2 , 4091997 ) $ 753 , 089 $ 75, 000 $ ( 75, 000 ) $ 7530089 6 NW 38th Ave . Construction $ - $ 5300, 000 $ ( 5 , 3001000 ) $ - Friberg Rd . Construction $ - $ 21955, 000 $ ( 21955 )r000 ) $ - $ - Community Center Construction $ 3551000 $ 11545 , 000 $ ( 11900, 000 ) $ - $ 301, 000 $ ( 301 , 000 ) $ - 5 Storm Drainage $ 593 , 776 $ 1, 039, 895 $ ( 1, 0391895 ) $ 593, 776 $ 220000 $ 615, 776 4 Sanitary $ 758, 375 $ 11943 , 035 $ ( 11943, 035 ) $ 758, 375 $ 758, 375 Water/Sewer $ 21410, 155 $ 12 , 889, 300 $ ( 13 , 133, 855 ) $ 21165, 600 $ 2 , 165, 600 WWTP Construction $ 21968, 294 $ 3 , 300, 000 $ ( 31300, 000 ) $ 2 , 9681294 $ 21968, 294 WS Capital Reserve $ 11058 , 891 $ 785 , 000 $ ( 785 , 000 ) $ 1, 058, 891 $ 11058, 891 WS Bond Reserve $ 836, 472 $ 836, 472 $ 836, 472 iReserve Funds [Firemen ' s odging Tax $ 10, 583 $ 51000 $ ( 51000 ) $ 10, 583 $ 10, 583 Pension 2, 505 , 695 $ 50, 984 $ ( 25 , 000 ) $ 2 , 531 , 679 $ 2 , 531 , 679 quipment Rental and Replacement $ 11043 , 455 $ 11222 , 000 $ ( 11222 , 000 ) $ 1, 043 , 455 $ 11043 , 455 $ 170792, 250 $ 56,9541349 $ ( 58, 8730422 ) $ 15,8731177 $ 3874* 000 $ ( 5060500) $ 15, 745,466 ( 1 ) Budgeted revenues and expenses reflect the 2013 Adopted Budget Attachment A Current Proposed Rev increase Rev Decrease Impact to Adjustment #i Description Note Fund Bud et Budget Exp Decrease Exp Increase Budget 1 City Adminstrator' s Retirement Supplemental 001 $ 219 , 607 $ 230, 607 03 . 513 . 100 . 11 $ ( 11 , 000 ) $ ( 11 , 000 ) 1 City Adminstrator' s Retirement Supplemental 001 $ 54, 714 $ 581714 03 . 513 . 100 . 21 $ ( 4, 000 ) $ ( 41000 ) 1 Contract for Interim City Adm . Support Supplemental 001 $ - $ 27, 000 03 . 513 . 100 . 41 $ ( 27 , 000 ) $ ( 27, 000 ) 1 Fund Balance Adjustment for General Fund Supplemental 001 $ 2, 969 , 327 $ 219270327 508 . 00 . 00 $ 421000 $ 42, 000 $ - 2 Finance Director' s Retirement Supplemental 001 $ 4941581 $ 522, 581 04 . 514 . 230 . 11 $ ( 28, 000 ) $ ( 28, 000 ) 2 Finance Director' s Retirement Supplemental 001 $ 165, 987 $ 168, 987 04 . 514 . 230 . 21 $ ( 3 , 000 ) $ ( 3 , 000 ) 2 Contract for Accounting Services & GASB 56 Supplemental 001 $ 38, 000 $ 58, 50004 . 514 , 230 . 41 $ ( 20, 500 ) $ ( 20, 500 ) 2 Fund Balance Adjustment for General Fund Supplemental 001 $ 2 , 969, 327 $ 2 , 9251327 508 . 00 . 00 $ 51, 500 $ 51 , 500 3 State of Washington Financial Audit Supplemental 001 $ 30, 000 $ 56, 000 07 . 518 . 900 . 51 $ ( 26, 000 ) $ ( 26, 000 ) 3 Fund Balance Adjustment for General Fund Supplemental 001 $ 2, 969 , 327 $ 21943 , 327 508 . 00 . 00 $ 26, 000 $ 26, 000 4 Adjust for 2013 R & R Rates Administrative 001 $ 10, 336 $ 17, 336 18 . 571 . 200 . 45 $ ( 71000 ) $ ( 71000 ) 4 Adjust for 2013 R & R Rates Administrative 001 $ 145 , 000 $ 160, 000 18 . 576 . 600 . 45 $ ( 15 , 000 ) $ ( 15 , 000 ) 4 Adjust Fund Balance for General Fund Administrative 001 $ 2 , 969 , 327 $ 21947 , 327 508 . 00 . 00 $ 22, 000 $ 22 , 000 4 Adjust for 2013 R & R Rates Administrative 419 $ 32 , 500 $ 10, 500 00 . 553 . 516 . 45 $ 22, 000 $ 22, 000 4 Adjust Fund Balance for Storm Administrative 419 $ 593, 776 $ 615, 776 508 . 00 . 00 $ ( 22, 000 ) $ ( 22 , 000 ) 5 Early completion on Project Administrative 350 $ 11900, 000 $ 2 , 201, 000 00 . 594 . 760 . 62 $ ( 301, 000 ) $ ( 301 , 000 ) 5 PWTF Loan Drawdown Administrative 350 $ 1, 5450* 000 $ 11846, 000 00 . 391 . 800 . 00 $ 3011000 $ 301, 000 6 Street Improvements for Heritage Park Proj . Administrative 300 $ 750, 000 $ 825 , 000 00 . 594 . 760 . 63 $ ( 75, 000 ) $ ( 75 , 000 ) 6 State Grant RCO to include improvements Administrative 350 $ 412 , 500 $ 487 , 500 00 . 334 . 027 . 00 $ 75 , 000 $ 75, 000 7 Private Donations Administration 001 $ 15 , 000 $ 26, 000 00 . 367 . 000 . 00 $ 11, 000 $ 11 , 000 7 Overtime Administration 001 $ 500 $ 2, 000 18 . 571 . 200 . 12 $ ( 11500 ) $ ( 11500 ) 7 Supplies Administration 001 $ 81550 $ 13 , 000 18 . 571 . 200 . 31 $ ( 41450 ) $ ( 41450 ) 7 Professional Services Administration 001 $ 47, 330 $ 521380 18 . 571 . 200 . 41 $ ( 5, 050 ) $ ( 51050 )