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2023 <br />Budget Adjustments <br />Tally Sheet <br />Department Code Rev Exp FB <br />GGA‐26 Non‐Departmental Amend ‐ Increase Jail Fee Expenditures 009A 1,500,000             <br />GGA‐26 General Fund Amend ‐ Increase Jail Fee Expenditures 002A 1,500,000 <br />Increase M&O expenditures ‐ Non‐Departmental 009 5001007410 1,500,000             <br />Increase sales tax revenues ‐ General Fund 002 3131001000 1,500,000                <br />Department Code Rev Exp FB <br />GGA‐27 Non‐Departmental Amend ‐ Increase Self‐Insurance Contributions 009A 1,214,312             <br />GGA‐27 General Fund Amend ‐ Increase Self‐Insurance Contributions 002A 1,214,312 <br />Increase interfund expenditures (Workers Compensation) ‐ Non‐Departmental 009 5000026960 462,060                <br />Increase interfund expenditures (Tort Liability) ‐ Non‐Departmental 009 5000026960 393,672                <br />Increase interfund expenditures (Insurance Premiums) ‐ Non‐Departmental 009 5000026960 358,580                <br />Increase utility tax revenues ‐ General Fund 002 various 426,262  <br />Increase business and occupation tax revenues ‐ General Fund 002 3161000000 788,050  <br />Department Code Rev Exp FB <br />GGA‐28 Non‐Departmental Amend ‐ Increase LEOFF 2 Special Funding 009A 58,200                  <br />GGA‐28 General Fund Amend ‐ Increase LEOFF 2 Special Funding 002A 58,200 <br />Increase M&O expenditures ‐ Non‐Departmental 009 5003168215 43,010                  <br />Increase M&O expenditures ‐ Non‐Departmental 009 5003268215 15,190                  <br />Increase state shared revenues ‐ General Fund 002 3350301031 43,010 <br />Increase state shared revenues ‐ General Fund 002 3350301032 15,190 <br />Department Code Rev Exp FB <br />GGA‐29 Non‐Departmental Amend ‐ New Accounting Standard Implementation 009A 65,355                  <br />GGA‐29 General Fund Amend ‐ New Accounting Standard Implementation 002A 65,355 <br />Increase capital outlay expenditures ‐ Non‐Departmental 009 5941856661 65,355                  <br />Increase other financing source revenues ‐ General Fund 002 3917000001 65,355 <br />This amendment proposes to increase the jail fees expenditure budget by $1,500,000. The original budget is $3,045,000.Both the number of inmates and the  <br />number of housing days are driving costs upward. The number of inmates through October are up 61.24% over the same time period in 2022, and housing days  <br />are up 28.04%.   <br />This amendment proposes to increase general government funds' self‐insurancecontributions by $1,214,312 to cover the rising costs of property insurance  <br />premiums, and substantial increases in workers' compensation and tort claim settlements. See also NGA‐26. <br />This amendment proposes to increase the Law Enforcement Officers' and Fire Fighters' Retirement System Plan 2 (LEOFF 2) Special Funding contributions by  <br />$58,200. Employer and employee contribution rates are developed by the Office of the State Actuary to fully fund LEOFF Plan 2. There are no actual costs  <br />associated with this entry, but this amendment provides the budget authority for the transactions to meet governmentalaccounting reporting requirements. <br />The State of Washington makes contribution payments to the Department of Retirement Systems on behalf of the City.  <br />This amendment accounts for the implementation of Governmental Accounting Standards Board (GASB) Statement No. 96 relating to subscription‐based  <br />information technology arrangements (SBITAs), such as the City's contract management system. This amendment provides the budget authority to meet  <br />governmental accounting reporting requirements.  <br />Tally 2023 <br />ATTACHMENT A