ORD 97-18 BUDGET FOR CITY 1996ORDINANCE 97- 18
AN ORDINANCE OF THE CITY OF BAINBRIDGE ISLAND AMENDING
THE 1996 BUDGET OF THE CITY (ORDINANCE 95-46) TO REFLECT
CHANGES IN THE ACCOUNTING PRACTICES OF THE CITY MADE
SINCE THE 1996 BUDGET WAS ADOPTED. THIS ORDINANCE
APPROVES NO ADDITIONAL EXPENDITURES.
WHEREAS, on December 7, 1995, the City Council adopted the budget for 1996
by Ordinance 95-46; and
WHEREAS, on December 19, 1996, the City Council amended the budget for 1996
by Ordinance 96-52, to provide for expenditures not anticipated when the 1996
budget was approved; and
WHEREAS, the City has changed its accounting practices since the budget for 1996
was adopted with the result that funds in which expenditures were budgeted no longer
match the funds to which those same expenditures have been charged; now, therefore,
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND,
WASHINGTON, DO ORDAIN AS FOLLOWS:
SECTION 1. Ordinances 95-46 and 96-52 and the 1996 budget are each
amended as shown on the attached Exhibit A.
SECTION 2. The City's Finance Director is authorized and directed by this
ordinance to make the necessary changes to the 1996 Budget.
SECTION 3. This ordinance authorizes no expenditures over and above those
expenditures previously authorized.
SECTION 4. A copy of this ordinance shall be transmitted to the Division of
Municipal Corporations in the Office of the Washington State Auditor and to the
Association of Washington Cities.
SECTION 5. This ordinance shall take effect and be in force five days from
and after its passage, approval, publication and posting as required by law.
PASSED by the City Council this 15th day of May, 1997.
APPROVED by the Mayor this 16th day of May, 1997.
J,~M~ET K. {V'~SF', M~a6r
ATTEST / AUTHENTICATE:
SUSAN P. KASPER, City Clerk
APPROVED AS TO FORM:
ROD P. KASEGUMA, City Attorney
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED:
EFFECTIVE DATE:
ORDINANCE 97- 18
April22,1997
May15,1997
June 11,1997
June 16, 1997
EXHIBIT A
ORDINANCE 97 - 11
AMENDING THE 1996 BUDGET
BUDGET AMENDMENTSBY FUND:
FUND NO. FUND NAME / CHANGE
BUDGETED
AMOUNTS
001
CURRENT EXPENSE FUND
BEGINNING BALANCE $1,223,085
Adjust beginning balance
REVENUES 6,122,931
Grant Fund Rev. Now Recorded in This Fund
EXPENDITURES 7, 518,787
New City Hall Property Acquisition
Debt Issuance Cost
Grant Fund Exp. Now Recorded in This Fund
OTHER FINANCING USES 951,771
Operating Transfer to 101 (Add'l Roads Projects)
Grant Match No Longer Required
101
STREETS FUND
BEGINNING BALANCE
Adjust beginning balance
OTHER FINANCING SOURCES LTGO Bond Proceeds
Operating Transfer from 001 (Add'l Roads Projects)
Transfer from 103 (Share of Roads Projects)
Transfer Fund 103 Contribution for Roads Projects
Transfer from 301 (Roads Projects)
EXPENDITURES
PW Road Contract Amend's (from 103)
OTHER FINANCING USES
Grant Match Now Recorded in This Fund
1,129,886
1,000,000
2,274,334
95,496
CHANGE
$400,000
123,236
(981,000)
(40,000)
298,851
400,000
(50,617)
(600,000)
(1,000,000)
400,000
300,000
250,000
300,000
150,000
(68,296)
OFFSETTING
FUND
n/a
110
301
301
110
101
110
103
301
001
103
110
301
103
110
PAGE 1
AMENDED
AMOUNTS
$1,623,085
6,246,167
6,796,638
1,301,154
529,886
1,250,000
2,424,334
27,200
EXHIBIT A
ORDINANCE 97 - 11
AMENDING THE 1996 BUDGET
BUDGET AMENDMENTSBY FUND:
FUND NO.
103
FUND NAME / CHANGE
REAL ESTATE EXCISE TAX FUND
BEGINNING BALANCE
Adjust beginning balance
EXPENDITURES
Share of Public Works Facility Cost
PW Road Contract Amend's (to 101)
Drainage Projects (to 403)
OTHER FINANCING USES
Transfer to 101 (Share of Roads Projects)
Funding for Share of Public Works Facility
Drainage Project Funding (to 403)
BUDGETED
AMOUNTS
$258,345
859,238
250,O00
110
GRANTS FUND
REVENUES
Revenue Now Recorded in Fund 001
Revenue Now Recorded in Fund 301
Revenue Now Recorded in Fund 401
1,243,095
OTHER FINANCING SOURCES 1,041,559
PWTF Loan Proceeds
Transfer of Grant Match No Longer Required
Transfer of Grant Match No Longer Required
Fund 103 Grant Match Transferred to Fund 101
Transfer of Grant Match No Longer Required
Transfer of Grant Match No Longer Required
Transfer of Grant Match No Longer Required
CHANGE
$6OO,O0O
(520,607)
(150,000)
(188,631)
300,000
520,607
300,000
(123,236)
(994,859)
( 25,0oo)
(504,900)
(5o,617)
(68,296)
(250,000)
(34,549)
(59,098)
(74,098)
OFFSETTING
FUND
101
301
101
4O3
101
301
4O3
001
001
001
301
001
101
101
401
402
4O3
PAGE 2
AMENDED
AMOUNTS
$858,345
1,370,607
0
EXHIBIT A
ORDINANCE 97 - 11
AMENDING THE 1996 BUDGET
BUDGET AMENDMENTSBY FUND:
FUND NO.
110
FUND NAME / CHANGE
GRANTS FUND (CONTINUED)
EXPENDITURES
Grant Fund Exp. Now Recorded Fund 001
Grant Fund Exp. Now Recorded Fund 301
Grant Fund Exp. Now Recorded Fund 401
301
CAPITAL CO NSTRUCTIONFUND
BEGINNING BALANCE
Adjust beginning balance
REVENUES
Grant Revenue Now Recorded in Fund 301
OTHER FINANCING SOURCES LTGO Bond Proceeds
Funding for Share of Public Works Facility
PWTF Loan Proceeds
EXPENDITURES
New City Hall Property Acquisition
Debt Issuance Cost
Share of Public Works Facility Cost
Grant Fund Exp. Now Recorded Fund 301
OTHER FINANCING USES
Transfer to 101 (Roads Projects)
BUDGETED
AMOUNTS
$444,391
$2,240
133
753,470
20,850
747,470
CHANGE
($298,851)
(20,540)
(125,000)
$350,000
994,859
2,000,000
520,607
504,900
981,000
40,000
520,607
20,540
300,000
OFFSETTING
FUND
001
301
401
n/a
110
t01
103
110
001
001
101
110
101
PAGE 3
AMENDED
AMOUNTS
$0
$352,240
994,992
3,778,977
1,582,997
1,047,470
EXHIBIT A
ORDINANCE 97 - 11
AMENDING THE 1996 BUDGET
BUDGET AMENDMENTSBY FUND:
FUND NO.
401
FUND NAME / CHANGE
UTILITY FUND - WATER
REVENUES
Grant Revenue Now Recorded in Fund 401
EXPENDITURES
Grant Exp - Water System Plan
OTHER FINANCING USES
Transfer of Grant Match No Longer Required
BUDGETED
AMOUNTS
695,747
1,493,227
120,282
402
403
UTILITY FUND - SEWER
OTHER FINANCING USES
Transfer of Grant Match No Longer Required
UTILITY FUND - STORM WATER
OTHER FINANCING SOURCES
Drainage Project Funding (from 103)
EXPENDITURES
Drainage Projects (budgeted in 103)
OTHER FINANCING USES
Transfer of Grant Match No Longer Required
341,599
20,591
$20,850
106,689
SUMMARY OF ALL FUNDS:
BEG INNING BALANCES
Adjustment to Current Expense Fund 001
Adjustment to Streets Fund 101
Adjustment to R/E Excise Tax Fund 103
Adjustment to Capital Construction Fund 301
7,697,619
CHANGE
125,000
125,000
(34,549)
(59,098)
300,000
$188,631
(74,098)
400,000
(600,000)
600,000
350,O00
OFFSETTING
FUND
110
110
110
110
103
103
110
PAGE 4
AMENDED
AMOUNTS
820,747
1,618,227
85,733
282,501
320,591
$209,481
32,59t
8,447,619
EXHIBIT A
ORDINANCE 97 - 11
AMENDING THE 1996 BUDGET
FUND NO.
FUND NAME/CHANGE
BUDGETED
AMOUNTS
SUMMARY OF ALL FUNDS (CONTINUED):
REVENUES $10,953,748
Grant Fund Recorded in C/E Fund 00]
Grant Revenue Now Recorded in Other Funds
Grant Fund Recorded in Constr. Fund 301
Grant Fund Recorded in Water Fund 401
OTHER FINANCING SOURCES
Adjustments to Streets Fund 101
Adjustments to Grants Fund 110
Adjustments to Capital Constr. Fund 301
Drainage Project Funding (from 103)
5,466,427
EXPENDITURES
Adjustments to Current Expense Fund 001
Adjustments to Streets Fund 101
Adjustments to R/E Excise Tax Fund 103
Adjustments to Grants Fund 110
Adjustments to Capital Constr. Fund 301
Grant Exp - Water System Plan (Fund 401)
Drainage Projects (Fund 403 - budgeted in 103)
15,536,119
OTHER FINANCING USES
Adjustments to Current Expense Fund 001
Grant Match Now Recorded in Fund 101
Adjustments to R/E Excise Tax Fund 103
Transfer of Grant Match (Fund 401)
Transfer of Grant Match (Fund 402)
Transfer of Grant Match (Fund 403)
Transfer to 101 (Roads Projects)
2,658,057
CHANGE
$123,236
(1,243,095)
994,859
125,000
250,000
(1,041,559)
3,025,507
300,000
(722,149)
150,000
(859,238)
(444,391)
1,562,147
125,000
188,631
349,383
(68,296)
1,120,607
(34,549)
(59,098)
(74,098)
300,0O0
OFFSETTING
FUND
PAGE 5
AMENDED
AMOUNTS
$10,953,748
8,000,375
15,536,119
4,192,005