Executive/Council Action Form (ECAF)
ITEM TITLE:
Title
Ordinance 25-076, related to the 2025 Budget; making an emergency appropriation in the Evergreen State Fairgrounds Capital Improvements and Operating Reserve Fund 180 to authorize expenditure of prior year surplus revenues and admission tax revenues to support costs associated with the Fairgrounds
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DEPARTMENT: Department of Conservations and Natural Resources
ORIGINATOR: Jana Notoa
EXECUTIVE RECOMMENDATION: Approved (Lacey Harper 10/27/25)
PURPOSE: The purpose of this ordinance is to request additional appropriation authority in the General Fund 002 for 2025, for additional expenditures related to 2025 Fairgrounds’ operating surplus, which exceeded the amounts transferred in 2024.
BACKGROUND: Each year, Parks and Finance staff work together to assess the surplus operating revenues for the fairgrounds and attached is the DCNR-Parks Division 2024 Fiscal Recap for the Evergreen State Fair Park. In 2024, Admission Tax revenue of $ 200,000 was transferred as a budgeted operating transfer out to Fund 180; which was less than the $222,799 collected, requiring the additional amount of $22,799 to be transferred. Of the total 2024 Operating Surplus of $443,322, a transfer took place in 2024 of $382,330 leaving an operating surplus of $60,992 to be recognized. An Emergency Appropriation in General Fund 002 and Fairgrounds Cumulative Reserve Fund 180 in the amount of $83,791 will provide the operating transfer and spending authority for the balance of surplus and admission tax funds to be recognized. Through this action and the accompanying Ordinance, the surplus balance of operating revenues can be transferred for expenditure authority into the Fairgrounds Reserve fund for Capital Improvements per SCC 4.87.050 (2)
FISCAL IMPLICATIONS:
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EXPEND: FUND, AGY, ORG, ACTY, OBJ, AU |
CURRENT YR |
2ND YR |
1ST 6 YRS |
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002.5169905543 Transfer out-Fund 180 |
$83,791 |
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180.5095456501 Construction |
$83,791 |
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TOTAL |
$83,791 |
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REVENUE: FUND, AGY, ORG, REV, SOURCE |
CURRENT YR |
2ND YR |
1ST 6 YRS |
|
002.3169900800 Fund Bal |
$83,791 |
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180.3905459720 |
$83,791 |
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TOTAL |
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DEPARTMENT FISCAL IMPACT NOTES: Click or tap here to enter text.
CONTRACT INFORMATION:
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ORIGINAL |
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AMOUNT |
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AMENDMENT |
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CONTRACT# |
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AMOUNT |
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Contract Period
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ORIGINAL |
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OTHER DEPARTMENTAL REVIEW/COMMENTS: Approved as to form by DPA (Becky Guadamud 10/22/25); reviewed and approved by Finance (Nathan Kennedy 10/27/25)