HomeMy WebLinkAbout2640 Supplemental Budget Appropriation ORDINANCE Z' (-~ 5/O
AN ORDINANCE appropriating the sum of $155,560 to the Library
Fund; and amending the 1998 Budget; and authorizing an interfund
loan in the amount $150,000 from the Equipment Rental Fund to the
Library Fund and providing for repayment of principal and interest;
making findings and declaring an emergency.
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, UPON REVIEW OF THE 1998
BUDGET, MAKES THE FOLLOWING FINDINGS:
FINDING ONE: Library Fund
The Library needs capital improvements to its building to provide necessary facilities to
serve the public.
FINDING TWO: Librar3, Fund
The Library Fund does not have sufficient resources to pay for capital improvements.
FINDING THREE: Equipment Rental Fund
The Equipment Rental Fund has sufficient resources to loan moneys to the Library Fund.
Whereas, the above findings are due to events which could not have reasonably been known
at the time of adoption of the 1998 Budget;
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND IN REGULAR SESSION
ASSEMBLED DOES ORDAIN AS FOLLOWS:
Section 1. The sum of ONE HUNDRED FIFTY THOUSAND DOLLARS ($150,000) is
hereby appropriated as a supplement to the 1998 Library Fund Budget from an interfund loan, and
the sum of FIVE THOUSAND FIVE HUNDRED SIXTY DOLLARS ($5,560) is hereby
appropriated as a supplement to the 1998 Library Fund Budget from operating transfers from the
Current Expense Fund.
Section2. An interfimd loan in the amount of $150,000 is hereby authorized from the
Equipment Rental Fund to the Library Fund. The City Finance Director is hereby directed to make
such transfer, and the Mayor and the Finance Director are hereby authorized to draw warrants in
accord with same.
Section 3. Repayment of the above authorized loan shall be made according to the repayment
schedule as specified in Attachment A, together with interest at an annual rate of 5.56 percent. The
Page 1
City Council intends to repay this interfund loan with operating transfers from the Current Expense
Fund and/or with proceeds from tax exempt Councilmanic bonds in the future amounting to not
more than the authorized interfimd loan principal and accrued interest.
Section 4 There is hereby found and declared to be an emergency requiring the foregoing
appropriations to the 1998 budget.
Section 5 This ordinance shall take effect upon its passage, approval, and publication in the
form and manner provided by law.
READ for the first time on April 20, 1998. Read for the second and third times, passed by the City
Council and approved by the Mayor on May 4, 1998.
Attest:
Pamela Kolacy, City Clerk
Ordinance
Approved~
Timothy~ y
(Port Townsend, 5/98)
Julie McCulloch, Mayor
Page 2
Attachment A
City of Port Townsend
Loan Amortization Schedule - Library Fund
Purpose of loan: Building improvements to the library
Source of loan funds: Equipment Rental Fund
Date of loan: May 1, 1998
Loan amount $150,000
Interest rate 0.0556
Term 4 years 8 months
Payment Interest Principal Payment
Number Balance Portion Portion Amount
1 December 31, 1998 $150,000 $5,560 $0 $5,560
2 December 31, 1999 $150,000 $8,340 $15,000 $23,340
3 December31, 2000 $135,000 $7,506 $20,000 $27,506
4 December31, 2001 $115,000 $6,394 $50,000 $56,394
5 December31, 2002 $65,000 $3,614 $65,000 $68,614
Totals $31,414 $150,000 $181,414
Notes:
1 . Interest rate is the current per annum rate earned by city investments with the State Treasurer.
35A.33.070
Title 35A RCW: Optional Municipal Code
35A.33.070 BudgetmHearing. The council shall
meet on the day fixed by RCW 35A.33.060 for the purpose
of fixing thc final budget of the city at the time and place
designated in thc notice thereof. Any taxpayer may appear
and be heard for or against any part of the budget. The
hearing may be continued from day to day but not later than
thc twenty-fifth day prior to commencement of thc city's
fiscal year. [1967 cx.s. c 119' § 35A.33.070.]
35A.33.075 Budget adoption. Following conclusion
of thc hearing, and prior to the beginning of thc fiscal year,
the legislative body shall make such adjustments and
changes as it deems necessary or proper and after determin-
ing the allowance in each item. department, classification
and fund, and shall by ordinance, adopt the budget in its
final form and content. Appropriations shall be limited to
the total estimated revenues contained therein including the
amount to be raised by ad valorem taxes and the unencum-
bered fund balances estimated to be available at the close of
the current fiscal year. Such ordinances may adopt the final
budget by reference: PROVIDED, That the ordinance
adopting such budget shall set forth in summary form the
totals of estimated revenues and appropriations for each
separate fund and the aggregate totals for all such funds
combined.
A complete copy of the final budget as adopted shall be
transmitted to the division of municipal corporations in the
office of the state auditor, and to the association of Washing-
ton cities. [1969ex.s.c 81 § 3; 1967ex.s.c 119 §
35A.33.075.]
Effective date~1969 ex.s. c gl: See note following RCW
35A.13.035.
35A.33.080 Emergency expendimres---Nondebatable
emergencies. Upon the happening of any emergency caused
by violence of nature, casualty, riot, insurrection, war, or
other unanticipated occurrence requiring the immediate
preservation 'of order or public health, or for the restoration
to a condition of usefulness of any public property which has
been damaged or deslxoyed by accident, or for public relief
from calamity, or in settlement of approved claims for
personal injuries or property damage, or to meet mandatory
expenditur~ required by laws enacted since the last annual
budget was adopted, or to cover expenses incident to pre-
paring for or establishing a new form of government
authorized or assumed after adoption of thc current budget,
including any expenses incident to selection of additional or
new.officials required thereby, or incident to employee
recmiUnent at any time, the city council, upon thc adop0on
of an ordinance, by the vote of one more than the majority
Of all members 6f the legislative, body, stating thc facts
~ohstituting the emergency and the estimated amount
required to meet it, may make the expenditures therefor
WithOtit notice or heating. [1967 ex.s. c 119 § 35A.33,080.]
35A.33.090, Emergency expenditures--Other
:. _~:-:-: Hearing. If a public emergency which could
not reasonably have been foreseen at thc time of filing the
preliminary budget requh'~ the expenditure of money not
provided for in the annual budget, and if it is not one of the
emergencies specifically enumerated in RCW 35A.33.080,
the city council before allowing any expenditure therefor
shall adopt an ordinance stating the facts constituting the
emergency and thc estimated amount reqtiired to meet it and
declaring that an emergency cx{sts.
Such ordinance shall not bc voted on until five day~
have elapsed after its introduction, and for passage shall
require thc vote of one more than thc majority of all mem-
bers of the legislative body of the code city.
Any taxpayer may appear at thc meeting at which thc
emergency ordinance is to be voted on and be heard for or
against thc adoptionthcreof. [1967cx.s.c 119 §
35A.33.090.]
35A.33.100 Emergency expenditures--Warrants~
Payments. All expenditures for cmcrgcncy purposes as
provided in this chapter shall be paid by warrants from any
available money in the fund properly chargeable with such
expenditures. If, at any time, there is insufficient money on
hand in a fund with which to pay such warrants as pre-
seated, thc warrants shall be registered, bear interest and be
called in thc same manner as other registered warrants as
prescribcdinRCW35A.21.110. [1967cx.s.c 119 §
35A.33.100.]
35A.33.102 Registered warrants--Appropriations.
In adopting thc final budget for any fiscal year. thc council
shall appropriate from csumatcd revenue sources available,
a sufficient amount to pay the principal and interest on all
outstanding rcgisterccl warrants issued since thc adoption of
thc last preceding budget except those i~sued and identified
as revenue warrants and except those for which an appropri-
ation previously has been made: PROVIDED, That no por-
tion of thc revenues which are restricted in usc by law may
be appropriated for the redcmpuon of warrants issued against
a utility or other special purpose fund of a self-supporting
nature: PROVIDED FURTHER, That all or any portion of
the city's outstanding registered warrants may be funded into
bonds in any manner authorized by law. [1967 cx.s. c 119
§ 35A.33,m2.l
35A.33.105 Adjus~nent of wages, etc., of employees
permi~ible budget notwithstanding. Notwithsutnding thc
appropriations for any salary, or salary range of any employ-
ce or employees adopted in a final budget, the legislative
body of any code city may, by ordinance, change thc wages,
hours, and conditions of employment of any or all of its
appointive employees if sufficient funds are available for
appropriation to such purposcs. [1967 ex.s. c 119 §
35A.33.105.]
35A.33.110 Forms---Accounting--Supervision by
state. The division of municipal corporations in thc office
of thc state auditor is empowered to make and install thc
forms and classifications required by this chapter to define
what expcndittues are chargeable to each budget class and to
establish thc accounting and cost systems necessary to secure
accuratc budget information. [1967cx.s.c 119 §
35A.33.110.]
35A.33.120 Funds--Limitations.on expenditures--
Trnmfers nmi adjustments. The~expe~ditures as classified
(199~ Fa.)
Finance Director 540 Water Street, Port Townsend, WA 98368 385-3333
MEMORANDUM
To:
From:
Subject:
City Council and Mayor
Michael Legarsky, Finance Director
Supplemental budget request for Library and Fire Department
improvements
Date: April 29, 1998
The draft ordinances for the Library Fund and Fire Department interfund loan provide for
the first interest payment on December 31, 1998. This eliminates the need for a separate
appropriation for the interest charges on the interfund loans.
This provision accounts for the difference in the ordinance language appropriating the
funds and the authorization for the interfund loan as listed below:
Total
Loan Loan Supplemental
Fund Principal Interest ApproPriation
Current Expense -
Fire Dept. $140,000 $5,189 $145,189
Library Fund $150,000 $5,560 $155,560