HomeMy WebLinkAbout2025.05.12 Council Workshop Packet
AGENDA
City Council Workshop Meeting
7:00 PM - Monday, May 12, 2025
Pasco City Hall, Council Chambers & Microsoft Teams Webinar
Page
1. MEETING INSTRUCTIONS for REMOTE ACCESS - Individuals, who would
like to provide public comment remotely, may continue to do so by filling out
the online form via the City’s website (www.pasco-wa.gov/publiccomment)
to obtain access information to comment. Requests to comment in meetings
must be received by 4:00 p.m. on the day of this workshop.
The Pasco City Council Workshops are broadcast live on PSC-TV Channel
191 on Charter/Spectrum Cable in Pasco and Richland and streamed at
www.pasco-wa.gov/psctvlive and on the City’s Facebook page at
www.facebook.com/cityofPasco.
To listen to the meeting via phone, call 1-332-249-0718 and use access
code 923129920*.
Audio equipment available for the hearing impaired; contact the Clerk for
assistance.
Servicio de intéprete puede estar disponible con aviso. Por favor avisa la
Secretaria Municipal dos dias antes para garantizar la disponiblidad.
(Spanish language interpreter service may be provided upon request.
Please provide two business day's notice to the City Clerk to ensure
availability.)
2. CALL TO ORDER
3. ROLL CALL
(a) Pledge of Allegiance
4. VERBAL REPORTS FROM COUNCILMEMBERS
5. ITEMS FOR DISCUSSION WITH OPPORTUNITY FOR PUBLIC
COMMENT – the public may comment on each topic scheduled for
discussion, up to 2 minutes per person with a total of 8 minutes per item. If
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opposing sides wish to speak, then both sides receive an equal amount of
time to speak or up to 4 minutes each side.
4 - 28 (a) Transportation Impact Fee Study (5 minutes)
29 - 39 (b) Presentation - Pasco Resource Navigator Program (15 minutes)
40 - 49 (c) General Fund Monthly Report - February 2025 (2 minutes)
50 - 82 (d) Financial Reports - Year To Date through First Quarter 2025 (10
minutes)
83 - 89 (e) Resolution - Surplus and Sale of City Personal Property (5
minutes)
6. MISCELLANEOUS COUNCIL DISCUSSION
7. CLOSED SESSION
(a) Discuss Collective Bargaining Unit Negotiations (IAFF-
Uniformed) per RCW 42.30.140(4)(a) (10 minutes)
8. EXECUTIVE SESSION
(a) To consider site selection or acquisition of real estate purchase
or lease if likelihood that disclosure would increase price per
RCW 42.30.110(1)(b) (5 minutes)
9. ADJOURNMENT
10. ADDITIONAL NOTES
90 - 91 (a) Adopted Council Goals (Reference Only)
(b) This meeting is broadcast live on PSC-TV Channel 191 on
Charter/Spectrum Cable in Pasco and Richland and streamed at
www.pasco-wa.gov/psctvlive.
Audio equipment available for the hearing impaired; contact the
City Clerk for assistance.
Servicio de intérprete puede estar disponible con aviso. Por
favor avisa la Secretaria Municipal dos días antes para
garantizar la disponibilidad. (Spanish language interpreter
service may be provided upon request. Please provide two
business day's notice to the City Clerk to ensure availability.)
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AGENDA REPORT
FOR: City Council April 25, 2025
TO: Dave Zabell, Interim City Manager City Council Workshop
Meeting: 5/12/25
FROM: Richa Sigdel, Deputy City Manager
Community & Economic Development
SUBJECT: Transportation Impact Fee Study (5 minute staff presenation)
I. ATTACHMENT(S):
Presentation
II. ACTION REQUESTED OF COUNCIL / STAFF RECOMMENDATIONS:
Policy Guidance
III. FISCAL IMPACT:
N/A, report on study only.
IV. HISTORY AND FACTS BRIEF:
The purpose of the study is to assess City's transportation network, identify key
critical capital projects and associated costs needed to accommodate future
growth, determine the impact of future growth on these key projects, account for
other funding sources, and equitably determine the financial impact of growth due
to new development on City’s transportation infrastructure.
The intent of Transportation Impact Fees (TIF) is to ensure that new growth funds
its new related growth serve to transportation facilities of share adequate
development, that growth pay for growth, and to avoid degradation in level of
service to all residents. Short of an adequate traffic impact fee, the City has had
to rely on proportionate shares to fund critical transportation projects through
SEPA which has proven to be an unreliable and sometimes inconsistent
approach. This study is part of a long-term strategy to create a more sustainable
system by which new development can be fairly and effectively mitigated.
The City's current TIF applies to all development west of 20th Avenue. This fee
was implemented in March, 2005 and then updated in February, 2009. The
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impact creating 2009, since been not updated list project and fee have
challenges for the City to fund the construction of adequate transportation
infrastructure, and assure new growth is adequately mitigating its impacts. Since
its inception, the City has collected close to $6 million in traffic impact fees.
Current Traffic Impact Fees
Residential developments $709.00
Multifamily units $435.00
Commercial $43.00 per daily vehicle trip
The Traffic Impact Fee Study was accomplished with the assistance of Fehr &
Peers, a transportation engineering firm in close collaboration with senior City
staff from the CMO, CED and PW.
V
.
DISCUSSION:
The needs of a growing City like Pasco is significant. In the case of an analysis such
as this, the project list could exceed 30 projects. City staff have worked diligently
with the consultants and community to produce a project list that represents the
most critical projects needed to ensure a satisfactorily functioning transportation
system capable of accommodating anticipated growth. The table below list of
projects included in the Traffic Impact Fee Analysis.
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It is important to keep in mind that the TIF is calculated per vehicle trip generated
during the PM peak hour, which is determined by (a) the use of the property, (b) the
location of the property, and (c) based on trip generation data from the Institute of
Transportation Engineers. Currently, a single family residential is .94 PM peak hour
trip. Hence, if the residence was to be built within the North District, TIF fee is
estimated to be $2,082.89.
As discussed with Council at a recent Workshop meeting, with above projects in
mind and significant traffic modeling completed by Fehr & Peers, the most
reasonable TIF options available for Council's consideration are as follows:
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1. Two District Program
North - $2,215.84
Remaining City - $1,651.89
2. Five District Program
North - $2,215.84
West - $1,395.77
South - $3,862.46
Central - $2,694.78
East - $812.06
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Per Council's guidance, staff conducted a hybrid (in-person and virtual) outreach
event on May 7th and have provided online forms to receive additional feedback
from the community. Feedback was limited as expected, however staff heard a
common theme of increased development costs and the impact on the cost of
housing, coupled with an understanding that the City cannot allow the transportation
system to fail. Further, from those participating, there is full support for the projects
list and even some interest in seeing additional projects added. Comments from the
public included a sentiment of growth paying for growth impacts.
While the feedback was very limited, we have heard support for the five-district
model. Staff will need Council's preference on the district model to prepare the final
report and necessary ordinance to implement the changes. Barring significant
deviance from either of the two alternatives, staff is confident that it can be ready to
bring this matter back to Council for action late May or early June.
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Transportation Impact
Fee (TIF) Update
May 7, 2025
Pasco Community
Outreach Meeting
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Tonight’s Discussion
Background Review
Program Options for Pasco
Your Feedback
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Background Review
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Pasco TIF Update Schedule Milestones
Develop
Prelim TIF
Project List
January
Council
Updates
February-
March
TIF
Analysis
February
Council
Meeting
March 17
Draft Rate
Calculation
March-April
Council
Meeting
April 28
Outreach
May 7
Finalize
Report
May
Council for
Approval
June
Pasco TIF Update Schedule Milestones - 2025
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List of Projects
Capacity Projects
Portion Due to New
Growth
Cost Allocated to
Impact Fees
Eligible Cost
Growth in Trips
Cost Per Trip allocated
to Impact fees
Non-Capacity Projects
(maintenance/safety-
only)
Portion Due to Existing
Deficiency
Cost Paid by City or
Others
TIF Project list identified from adopted TIP.
Projects evaluated for impact fee eligibility. Non-capacity investments/ maintenance/ improvements are removed
From remaining projects, projects or portions of project addressing existing deficiency and non city growth are removed.
Remaining eligible program cost is divided by Pasco’s expected growth in PM peak hour trips for next 20 years.
Development of Fee
Schedule for Land Uses Development of fee schedule to associate trip rate to individual land uses either citywide or within "service areas" or districts.
TIF Required Methodology:
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Eligible Impact Fee Cost Calculation
Project
Cost*
1- Existing
Deficiency
Percentage
Percentage
of Growth
within City
Impact Fee
Eligible
Cost
To ensure that impact fees have a strong nexus with development
projects, the City may establish multiple geographic service areas or
districts for the updated TIF program.
*Project Cost can
include consideration
for other potential or
anticipated funding
sources.
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Impact Fee Cost Calculation Example:
Rainier Ave & Kartchner St Intersection Improvements
TIF Project
Cost
($1.7M)
1- Existing
Deficiency
Percentage
(22%)
Percentage
of Growth
within City
(83%)
Impact Fee
Eligible
Cost
($306K)
13% of total
project cost
*Project Cost can
include consideration
for other potential or
anticipated funding
sources.
Total Project Cost ($2.4M)
This is done for each TIF project, and the
proportion of cost is assigned to each
district based on relative impact.
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Pasco’s Current TIF Program
Established by Ordinance 3719 in 2005
Updated by Ordinance 3905 in 2009
PMC Chapter 3.40 & 3.35.230
Development Type Fee
Residential
Development
(Single Family Detached)
$709.00/unit
Multifamily $435.00/unit
Commercial $43.00/daily vehicle trip
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TIF Rates in Washington
In 2024 MRSC compared TIF rates of 74 cities and 5 counties in Washinton
State
•Citywide rates ranged from $907 - $15,427 per PM Peak Hour Trip
•Average Rate was $5,717
Neighboring City Programs
•Richland –$1,816 - $4,952 per PM Peak Hour Trip
•Kennewick –$434 - $1,692 per PM Peak Hour Trip
•West Richland – $1,935 per PM Peak Hour Trip
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Kennewick – Updated 2018
$1,692
$1,108
$1,267
$434
Zone 1 Zone 2 Zone 3 Zone 4
Cost Per PM Peak Trip
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Richland – Updated 2024
$2,647 $2,453
$4,952
$1,816
Zone 1 Zone 2 Zone 3 Zone 4
Cost Per PM Peak Trip
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TIF Program Update for Pasco
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Proposed TIF Project List
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Pasco TIF Project List
1 Rd 40 E Extension
2 Burns Rd Extension
3 Road 76 Overpass
4 Sandifur Pkwy/Rd 76
5 Burden Blvd/Rd 60
6 Burden Rd/Madison Ave
7 Burden Rd/Rd 44
8 Lewis St/Heritage Blvd
9 Rainier Ave/Kartchner St
10 Sandifur Pkwy/Rd 84
11 Rd 76 Improvements
12 Sandifur Pkwy/Convention Dr
13 Argent Rd Widening (Phase 4)
14 Court Street/Road 60
15 Burns Rd Extension to Glade Road
16 Harris Rd/Crescent Rd Overpass
17 I-182/Broadmoor Blvd I/C
18 Burns Rd/Rd 68
19 Court Street/Road 100
20 Harris Rd Realignment
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1425% of total Project Cost
Proposed TIF Project List
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Two District Program
15
District TIF Rate
North $2,215.84
Remaining City $1,651.89
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Five District Program
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District TIF Rate
North $2,215.84
West $1,395.77
South $3,862.46
Central $2,694.78
East $812.06
Fee per PM Peak Hour Trip
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Two District Program Five District Program
District TIF Rate
North $2,215.84
Remaining City $1,651.89
District TIF Rate
North $2,215.84
West $1,395.77
South $3,862.46
Central $2,694.78
East $812.06
Fee per PM Peak Hour Trip Fee per PM Peak Hour Trip
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The TIF Program and the Development Review Process
TIAs still need to
happen
While Pasco will still require
TIAs, the threshold for when
developments are required
to complete a TIA will be
reviewed.
Reduced scope of
analysis
Impact fees mean that
development’s contribution
to TIF projects is known.
Analysis can be focused on
other facilities not covered
by TIF program.
More expedited
process
Fewer and more focused
TIAs speed up the
development process.
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Next Steps
•Districts – May 12th - Provide public input to Council and receive
guidance on path forward.
•Final Report and Ordinance – May/Early June - Prepare final
report and ordinance.
•Traffic Impact Analysis Process Revision – June/July - Staff will
be recommending changes to current process.
•Reduced scope from current process
•In house review for smaller & less complex projects
•Review of thresholds for types of analysis
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Questions &
Feedback
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AGENDA REPORT
FOR: City Council May 6, 2025
TO: Dave Zabell, Interim City Manager City Council Workshop
Meeting: 5/12/25
FROM: Kevin Crowley, Fire Chief
Fire Department
SUBJECT: Presentation - Pasco Resource Navigator Program
I. ATTACHMENT(S):
PowerPoint Presentation
II. ACTION REQUESTED OF COUNCIL / STAFF RECOMMENDATIONS:
III. FISCAL IMPACT:
None
IV. HISTORY AND FACTS BRIEF:
The purpose of this report is to provide an update on the Pasco Resource
Navigator (PRN) Program, highlighting its ongoing impact on public health and
safety, and its effectiveness in reducing non-emergency EMS utilization while
improving community wellbeing. The ability to staff the program with a PRN
allows patients to be helped and directed to resources, resulting in better lives
for those individuals.
The PRN program was implemented to address the increasing number of non-
emergency 911 calls and recurring contacts involving individuals with complex
social, medical, and behavioral health needs. Traditional EMS responses are
often limited to acute medical care and transport, leaving many root causes of
frequent service use unaddressed. The PRN program was established to help
bridge this gap by providing individualized, ongoing support and resource
navigation to services tailored to each client’s needs.
Since its inception, the program has grown to include a multi-disciplinary team
that includes a licensed clinical social worker, community health workers, and
access to a psychiatric advanced nurse practitioner. This team works in
collaboration with the Pasco Fire Department, Police Department, area
hospitals, shelters, and other community partners.
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V. DISCUSSION:
This presentation is for informational purposes.
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May 12, 2025
Pasco City Council
Workshop
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Pasco Resource
Navigator Program
May 12th, 2025
Pasco City Council
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Stephen Whitfield-MSW
Hanna Beckwith-CHW
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•Reduce the number of unnecessary
emergency room visits.
•Address repeated contacts with the same
patients, that are not usually solved by our
emergency personnel (EMS) or the hospital.
•Help patients obtain appropriate care
•Address any barriers.
•Navigating and understanding community
resources that are available.
PRN PROGRAM GOALS
4
The overall goal of the program is to assist
individuals in the community with meeting needs
that are contributing to excessive contact with
emergency services or experiencing issues that
cannot be addressed by emergency services.
EMS personnel’s main goal is to address the
immediate medical issue; whereas the Pasco
Resource Navigator (PRN) team can help
identify any unmet needs and address barriers
that are preventing them getting appropriate
assistance.
There is no timeline for PRN services. The PRN
team may work with patients briefly or over a
longer period until any unmet needs are
addressed.
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Examples of common trends where PRN
referrals come from include:
•Fall risk/mobility
•Chronic pain
•Isolation
•Suicidal ideation/attempts
•Overdoses
•Family support
PROGRAM POPULATION
5
GROUPS SERVED
•Homeless
•Mental health
•Substance use
•Elderly
•Youth
•Low income
•Frequent callers
•Uninformed
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•Pasco Fire Department
•Pasco Police Department
•Hospitals
•Shelters
•Community Partners
Outside of referrals, the PRN team actively
reviews EMS calls to identify any potential
patients needing additional support.
REFERRAL SOURCES
6
ADVANTAGES TO PRN TEAM
•Responding to active calls
•Quick access to follow up care
•No barriers to accessing assistance from
PRN
•Ex: Intakes, Appointments, Insurance
•Access to call history with PFD
•Documentation in the same system as EMS
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•Housing
•Transportation
•Financial Strain
•Food Insecurity
•Safety Concerns
•Employment
•Lack of social support
•Substance Use
•Mental Health/Crisis
•Physical Health
•Health Literacy
MOST COMMON PROBLEMS
7
OVERCOMING ISSUES
Patients are most often not aware of the resources
available to them in the community or have struggled
with trying to navigate the system themselves.
The PRN team aims to overcome these issues by
assisting patients with accessing appropriate
community resources. This results in simplifying the
process for patients and helping them understand the
services available, what to expect from them, and
ultimately getting connected.
Patients are typically seen in their residences,
hospitals, or in the community if unhoused.
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1,729 Total contacts for 2024
Face to Face, Phone, & Collaterals
766 Medical/Physical needs
963 Mental Health/Substance Use
226 Total Patients Served
Avg monthly contacts 145
Avg monthly referrals 15-20
Avg monthly open cases 25-40
2024 PROGRAM DATA
8
NOTABLE ACHIEVMENTS
•Accessing outpatient services
•Inpatient behavioral health treatment
•Getting patients housed who have been
homeless
•Facilitating placement into safer housing
options
•Starting or renewing medical insurance
•Obtaining income
•Starting in home services for elderly fall risk
patients
•Providing medical equipment to allow
patients to continue living at home
independently
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AGENDA REPORT
FOR: City Council May 7, 2025
TO: Dave Zabell, Interim City Manager City Council Workshop
Meeting: 5/12/25
FROM: Griselda Garcia, Interim Director
Finance
SUBJECT: General Fund Monthly Report - February 2025 (2 minute staff report)
I. ATTACHMENT(S):
February General Fund Report
February Report at a Glance
II. ACTION REQUESTED OF COUNCIL / STAFF RECOMMENDATIONS:
N/A
III. FISCAL IMPACT:
N/A
IV. HISTORY AND FACTS BRIEF:
Attached is the monthly General Fund financial update through February 2025,
the City's major governmental fund. The administration will provide quarterly
reports to Council for other funds. General Fund reporting runs couple of
months behind actuals due to the timing of the receipt of various taxes and
accounting for expenditures at the latter part of the reporting period.
V. DISCUSSION:
As of the end of February, elapsed time for budget is 8.3%. This is a linear
metric that does not always align with City's non-labor costs and revenue. For
example, on the revenue side property taxes are distributed to the City in April
and October, on the expenditure side, the City's liability insurance premium is
paid in one installment in January, supplies and services are charged as they
are received. At this time, Staff does not expect any significant variance from
the adopted budget for General Fund.
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Attached to this agenda report is a list of contracts over $100,000 and under
$300,000 executed administratively in the month of February. Donations made
to the City during the same period are included in the report as well.
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Monthly General Fund Report
February 2025
Financial Highlights
The intent of this report is to provide an overview of activity in the City's
General Fund through February 28, 2025. This is a snapshot in time,
projections and analysis for decision making will prove valuable further in
the year as data is collected.
Where it came from:
Where it went:
Page 42 of 91
Budget to Actuals (Elapsed Time: 8.3%)
Category
2025-2026
Adopted
Budget
2025
Actuals
2025
Encumbrance
%
Actuals
to
Budget
Expense 169,209,410 11,274,868 1,042,303 7%
Operational Capital 576,850 103,271 184,339 18%
Debt Interest 7,082,921 - - 0%
Debt Principal 3,896,450 - - 0%
Personnel Benefits 23,181,518 1,519,219 - 7%
Salaries and Wages 67,851,635 4,151,710 - 6%
Overtime 3,407,711 161,418 - 5%
Services 50,097,711 5,053,577 625,240 10%
Supplies 7,339,614 107,534 232,725 1%
Transfers Out-Subsidy 2,875,000 130,719 - 5%
Transfers Out-UT Taxes to Streets 2,900,000 47,420 - 2%
Revenue 158,674,724 8,448,847 - 5%
Charges for Goods and Services 21,194,237 482,316 - 2%
Fine and Penalties 2,440,300 162,545 - 7%
Intergovernmental 7,519,082 58,222 - 1%
Licenses & Permits 6,584,940 342,185 - 5%
Miscellaneous 5,624,666 310,697 - 6%
Taxes 114,384,039 7,089,562 - 6%
Transfer In - Subsidy 295,000 3,320 1%
Transfer In-Grants 632,460 - 0%
Net Profit (loss)(10,534,686) (2,826,021)
Operational
Category
2025-2026
Adopted
Budget
2025
Actuals 2025
Encumbrance
%
Actuals
to
Budget
Expense 2,662,000 - - 0%
Transfer Out - CIP 2,662,000 - - 0%
Revenue - 760,722 - 0%
Sale of assets - 760,722 - 0%
Net Profit (loss)(2,662,000) 760,722
Capital / Non Operational
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During the reporting period, operating expenditures exceeded operating
revenues, resulting in a net loss of $2,826,021. It is important to note that the
timing of revenue receipts and expenditures does not always align. Several
key revenue sources—including property taxes, gambling taxes, and
admission taxes—are received on a quarterly basis which can temporarily
impact the General Fund's cash flow.
Additionally, certain expenditures, particularly in the Services and Supplies
categories, do not occur evenly throughout the year. As of end of February
10% of the total Services budget was expended which is at an expedited pace
given end of February represents 8.3% of elapsed time in the biennium. Some
of the largest services expenses were related to the library contract and Police
Department services such as vehicle leases, body camera contract and
dispatch contract.
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Expenditures
Jan-Feb. 2023 Jan-Feb. 2024 Jan-Feb. 2025
373,157 293,853 161,418
3-Year Trend Overtime
As previously mentioned,
the first two months
included large one-time
payments within the
services expense category
as well as long-term
contracts related to public
safety. $625,240 is
encumbered for upcoming
services. Encumbering
funds is a beneficial
financial practice that
allows the City to reserve
budgeted amounts for
known future obligations.
This ensures that funds
are available when large,
irregular, or contract-
based expenses arise later
in the fiscal period,
supporting more accurate
budget tracking and
financial planning.
The adjacent table
highlights wages specific
to overtime which were
mainly for Public Safety
needs. This represents 5%
of the biennial budget for
overtime. This has
historically been a high
expense for the City and
efforts are underway to
reduce expenses in this
category. This will be
closely monitored
throughout the biennium.
Page 45 of 91
Revenues
The table above reflects tax revenue received thru end of February for 2025
and 2024 for comparison purposes.
During January, taxes made up 84% of total revenue received. As seen in the
table, sales tax makes up the majority of that revenue. The sales tax rate is
8.9%. The City receives a share of regular sales tax, criminal justice and
public safety which are distributed by the State and Franklin County.
Growth in the commercial base of the City is providing residents the
opportunity to spend their income within the community. Further, the
Destination Sales Tax State rule coupled with increase in online retail has
contributed to steady growth in sales tax revenue.
The bulk of revenues from property tax are received in two installments as
the deadlines for timely payment are April 30th and October 31st of each
year. While the City received a small amount of payments for property taxes
thus far, all were for 2024 tax levy or prior.
Contracts between $100,000 and $300,000
During February, staff entered into a contract for Annual Physicals for the
Fire Department with Life Scan Wellness. The contract amount is to not
exceed $267K.
Tax Type 2025 YTD 2024 YTD
Sales Tax*4,706,446 4,532,948
Property Tax*90,217 79,915
Utility Tax 1,948,928 1,670,113
Gambling, Admission,
Leasehold 343,972 347,900
*Received in Jan./Feb. for prior year activity
Page 46 of 91
Permits
A variety of economic factors influence the overall health of the community
and, by extension, the vitality of the General Fund. One key indicator is
permitting activity, which reflects both the growth and desirability of the
community, as well as contributes to building-related sales tax revenue.
Permitting activity has begun the year at a slower pace, which may be
attributed to broader external influences, including the current political and
economic climate. Additionally, seasonal factors such as weather conditions
can also affect the timing and volume of permit issuance.
Staff will continue to monitor permitting trends closely and provide updates
as conditions evolve to ensure timely awareness of potential impacts on
revenue forecasts.
Donations
Purpose Donor Amount
First Responder of the Month Toyota of Tri-Cities $500
Cinco de Mayo Celebration Gesa Credit Union 5,150
Total Donations $5,150
Permit Type
YTD 2025
Count
YTD 2025
Value
YTD 2024
Count
YTD 2024
Value
Commerical 56 16,578,949 98 38,087,716
Industrial 9 299,777 9 89,425,937
Residential (Incl.
mobile homes)212 13,484,728 276 20,167,047
Page 47 of 91
84%0%
4%6%
General Fund Report
February 2025
A monthly snapshot of Pasco’s General Fund through February 28, 2025
2025
F I N A N I C A L S U M M A R Y A T A G L A N C E
Net Position: -$2,826,021 (temporary due to timing of revenues)
Revenue Sources: 84% from taxes
Services Budget Used: 10% (large, early payments for public safety and library contracts)
Overtime Budget Used: 5% (mostly Public Safety)
Encumbered Funds: $625,240 (reserved for future services)
W H E R E R E V E N U E C A M E F R O M
Parks & Rec Sponsorships Received
(February)$5,150
Taxes Transfer & Subsidy
- Revenue
Licenses &
Permits
Charges for
Goods & Services
2%
5%
Fines &
Penalties
Misc. &
Intergovernmental
In February, taxes accounted for 84% of total
revenue, predominantly from an 8.9% sales tax.
The City benefits from shares of regular sales tax,
criminal justice, and public safety funds distributed
by the State and Franklin County. Growth in the
City's commercial base allows residents to spend
locally, while the Destination Sales Tax State rule
and increased online retail have led to steady
sales tax revenue growth. Property tax revenues
are primarily collected in two installments due by
April 30th and October 31st, with only a small
amount received in February 2025 for the 2024
tax levy or earlier.
Tax Type 2025 YTD 2024 YTD
Sales $4,706,446 $4,532,948
Property $90,217 $79,915
Utility $1,948,928 $1,670,113
Gambling, Admission,
Leasehold $343,972 $347,900
Page 48 of 91
5%2%56%
A variety of economic factors influence the overall health of the
community and, by extension, the vitality of the General Fund.
One key indicator is permitting activity, which reflects both the
growth and desirability of the community, as well as contributes to
building-related sales tax revenue.
Permitting activity has begun the year at a slower pace, which may
be attributed to broader external influences, including the current
political and economic climate. Additionally, seasonal factors such
as weather conditions can also affect the timing and volume of
permit issuance.
Staff will continue to monitor permitting trends closely and provide
updates as conditions evolve to ensure timely awareness of
potential impacts on revenue forecasts.
5%11%
Residential
76.5%
Commercial
20.2%
Industrial
3.2%
Permit Type
YTD
2025
Count
YTD 2025
Value
YTD
2024
Count
YTD 2024
Value
Commercial 56 $16,578,949 98 $38,087,716
Industrial 9 $299,777 9 $89,425,937
Residential
(incl. mobile
homes)
212 $13,484,728 276 $20,167,047
E X P E N S E C A T E G O R I E S
Transportation Transfers Public Safety
C O N T R A C T S P E R M I T T R E N D S
Contracts Executed
K E Y H I G H L I G H T S
Some revenues (like property & gambling tax) are received quarterly
Some expenditures are paid early in the year (e.g., insurance)
This report reflects a point-in-time snapshot—not final outcomes
These insights guide decision-making throughout the biennium
Annual Physicals for the Fire Department
Vendor: Life Scan Wellness
Amount: Not to exceed $267,000
Natural &
Economic
Cultural &
Community
During the reporting period, operating expenditures exceeded operating revenues, resulting in a net loss of $2,826,021. It
is important to note that the timing of revenue receipts and expenditures does not always align. Several key revenue
sources—including property taxes, gambling taxes, and admission taxes—are received on a quarterly basis which can
temporarily impact the General Fund's cash flow.
Additionally, certain expenditures, particularly in the Services and Supplies categories, do not occur evenly throughout
the year. As of end of February 10% of the total Services budget was expended which is at an expedited pace given end
of February represents 8.3% of elapsed time in the biennium. Some of the largest services expenses were related to the
library contract and Police Department services such as vehicle leases, body camera contract and dispatch contract.
P E R M I T S
22%
General
Government
Page 49 of 91
AGENDA REPORT
FOR: City Council May 8, 2025
TO: Dave Zabell, Interim City Manager City Council Workshop
Meeting: 5/12/25
FROM: Griselda Garcia, Interim Director
Finance
SUBJECT: Financial Reports - Year To Date through First Quarter 2025 (10
minutes)
I. ATTACHMENT(S):
Financial Report First Quarter 2025, ending March 31, 2025
II. ACTION REQUESTED OF COUNCIL / STAFF RECOMMENDATIONS:
N/A
III. FISCAL IMPACT:
N/A
IV. HISTORY AND FACTS BRIEF:
Quarterly reports on the major funds allow staff to communicate the larger
financial picture of the City to the Council and its residents. Attached is the
Financial Report for all City Funds through March 31, 2025.
The General Fund is a major fund of the City. It is the primary governmental
fund of the City and reflects all revenues and expenditures not accounted for in
another fund. All other fund types exist for a specific program or purpose. The
budget to actual activity is outlined in the attached report with supporting
discussion.
V. DISCUSSION:
The financial report does not include fund balances that are authorized by
Council during each budget year. The exclusion fund balance amounts is to
present a clear picture of funds being received and expended by the City
without reliance on reserves.
Page 50 of 91
As three months of the biennium have passed, the expected benchmark for
expenditures is approximately 13% of the adopted budget. The report indicates
that major funds are generally aligning with revenue and expenditure
expectations. However, the timing of large capital outlays and service contract
payments often deviates from standard quarterly pacing, resulting in some
expenditure categories exceeding the 13% expectation. In many cases, this
variance is balanced by lower spending in other areas.
City staff continues to closely monitor budget-to-actual figures to identify
potential needs for supplemental budget adjustments. Where possible, minor
unanticipated costs are managed within existing budget allocations. However,
the budget may not have the capacity to absorb more significant, unforeseen
expenses. In the interest of transparency and timely decision-making, any
anticipated budget amendments are detailed within this report.
Please view the attached report for details.
Page 51 of 91
MARCH 2025
Quarterly
Financial Report
Prepared by Griselda Garcia, Interim Finance DirectorPage 52 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 2
Overview
The intent of this report is to provide an overview of activity in all of the City’s major
funds through March 31, 2025. This financial report does not reflect fund balances
that have been authorized by Council during the current budget cycle. These fund
balances are excluded in order to provide a clearer representation of revenues
received and expenditures made by the City, without the influence of reserve fund.
As three months of the biennium have passed, the expected benchmark for
expenditures is approximately 13% of the adopted budget. The report indicates
that major funds are generally aligning with revenue and expenditure expectations.
However, the timing of large capital outlays and service contract payments often
deviates from standard quarterly pacing, resulting in some expenditure categories
exceeding the 13% expectation. In many cases, this variance is balanced by lower
spending in other areas. This report presents financial data as of a specific point in
time and should not be interpreted as a forecast for year-end results. Revenues
typically follow cyclical patterns, while many expenditures—such as salaries—
remain consistent throughout the year. As of the end of the quarter, expenditures in
the General Fund and Internal Service Funds exceeded revenues. However, both
are expected to meet their budgeted ending fund balances by year-end.
City staff continues to closely monitor budget-to-actual figures to identify potential
needs for supplemental budget adjustments. Where possible, minor unanticipated
costs are managed within existing budget allocations. However, the budget may not
have the capacity to absorb more significant, unforeseen expenses. In the interest
of transparency and timely decision-making, any anticipated budget amendments
are detailed within this report.
Page 53 of 91
Budget Comparison by
Fund Type
Budget Actual %
Utilities
Revenue 168,281,921 32,478,622 19%
Expense 186,281,536 12,294,966 7%
Net Impact (17,999,615) 20,183,656
Internal Service
Revenue 28,719,208 3,238,428 11%
Expense 27,817,305 4,738,071 17%
Net Impact 901,903 (1,499,643)
Budget Actual %
General Fund
Revenue 158,674,724 15,023,180 9%
Expense 171,871,410 16,942,550 10%
Net Impact (13,196,686) (1,919,370)
Special Revenue Funds
Revenue 71,195,217 6,764,477 10%
Expense 70,748,810 5,700,704 8%
Net Impact 446,407 1,063,773
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 3
O v e r a l l , t h e G e n e r a l F u n d e n d e d
f i r s t q u a r t e r w i t h a n e t i m p a c t o f
n e g a t i v e $1 .9 M d u e t o e x p e n s e s
e x c e e d i n g r e v e n u e s . T h i s i s
m a i n l y d u e t o t i m i n g o f r e v e n u e s
a s s i g n i f i c a n t r e v e n u e s t r e a m s ,
s u c h a s p r o p e r t y t a x e s , d o n o t
c o m e i n o n a m o n t h l y b a s i s .
M a j o r i t y o f t a x r e v e n u e r e c e i v e d
w i t h i n f i r s t q u a r t e r i s f r o m p r i o r
y e a r a c t i v i t y . T h e i m p a c t o f
n a t i o n a l e c o n o m i c c l i m a t e ,
c o n s u m e r u n c e r t a i n t y a n d t a r i f f s
i s n o t r e f l e c t e d i n s a l e s t a x
r e v e n u e r e c e i v e d t h u s f a r . S a l e s
t a x r e v e n u e i s r e c e i v e d a b o u t
t w o m o n t h s t r a n s a c t i o n s o c c u r .
F u r t h e r , f a c t o r s s u c h a s a m i l d
w i n t e r i m p a c t r e v e n u e s s u c h a s
U t i l i t y T a x e s .
T h e I n t e r n a l S e r v i c e F u n d s
r e s u l t e d i n a n e t i m p a c t o f
n e g a t i v e $1 .5 M d u e t o
s i g n i f i c a n t u n a n t i c i p a t e d r e p a i r s
f o r v e h i c l e s a n d i n f l u x o f
m e d i c a l c l a i m s . S p e c i f i c a l l y , t h e
m e d i c a l f u n d r e s u l t e d i n a n e t
l o s s o f $1 .9 M l a r g e l y d u e t o
r e s i d u a l d e l a y s i n c l a i m
p r o c e s s i n g f r o m c h a n g i n g
i n s u r a n c e p r o v i d e r s . H o w e v e r ,
t h e f u n d h a s a d e q u a t e f u n d
b a l a n c e t o c o v e r t h e c l a i m s .
T h e U t i l i t i e s F u n d e n d e d f i r s t
q u a r t e r w i t h a n e t g a i n o f $2 0 M ,
l a r g e l y d u e t o r e c o g n i t i o n o f
a p p r o x i m a t e l y $1 5 M o f r e v e n u e
f o r L I D 1 5 2 E a s t U G A
a s s e s s m e n t s .
Elapsed time within biennium is 13%, thus general expectation of revenues andexpenditures.
Page 54 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 4
FUND LIST: General Fund
Special Revenue Funds
Street
Arterial
I-182 Impact
Street Overlay
CDBG
HOME
MLK Center
Ambulance
ARPA
Cemetery
Blvd Maintenance
Athletics
Golf
Animal Control
Senior Center
Multi Modal
School Impact
Marina
Lodging
Littler Abatement
Revolve Abate
HAPO Center
Park Development
Real Estate Excise Tax
Economic Develop
Stadium/Conv Center
Hotel/Motel Excise Tax
Internal Service Fund
Equipment Replacement -
Governmental
Equipment Replacement -
Utilities
Equipment O&M -
Governmental
Equipment O&M - Utilities
Medical
Dental
Vision
Enterprise Fund
Utility
Water
Irrigation
Sewer
PW Reuse Facility
Storm Water
Page 55 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 5
Revenue
City wide revenue by type for all funds
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Charges for goods and services
Capital contributions (connections)
Fines and penalties
Intergovernmental
Licenses & permits
Miscellaneoues
Investment Interest
Sales Tax
Property Tax
Utility Tax
Gambling, Admission, Leasehold
Proactive steps have been taken in response to the current economic environment, particularlythe challenges posed by inflation . Through strategic timing of investments and a focus onliquidity management, the department has been able to generate increased interest income.These additional earnings have helped offset some of the financial pressures caused by risingcosts. This approach reflects a prudent and responsive financial strategy aimed at maintainingthe city’s fiscal stability during a period of economic uncertainty. As of the end of first quarter,the City earned $1.2M in investment interest earnings. This reflects 39% of the biennialbudget for investments. Intergovernmental revenue category is related to funds received from other local, state andfederal agencies. This category is largely tied to capital efforts.
Property taxes received within this timeframe was 2% of budgeted revenue due to majority ofpayments received in April and October. Majority of revenue received within first quarter are forpayments received related to prior year property levies.
The elapsed time for the biennium is 13% which is a general gauge for being on track withprojections. Charges for services and fines/penalties are at the 13% range in relation to thebudget.
Page 56 of 91
1ST QTR 2025 1ST QTR 2024
SALES PROPERTY UTILITY Gambling & Admissions0
2000000
4000000
6000000
8000000
Majority of tax revenue received within first quarter is from prior year activity. The impact
of national economic climate, consumer uncertainty and tariffs is not reflected in sales tax
revenue received thus far. Sales tax revenue is received about two months transactions
occur.
Permit volumes in the first quarter of 2025 are consistent with the same period in 2024.
However, total permit valuation has decreased by approximately 28%, indicating a
potential shift toward smaller-scale construction projects. This trend may reflect the
ongoing impact of economic uncertainty and inflationary pressures. As construction
activity typically increases in late spring and summer, staff will continue to monitor permit
trends closely throughout the year.
Revenue
Building Permit Activity
Taxes By Type
Permit Type 2024Count 2024 PermitValue(In Millions)2025Count 2025 Permit Value(In Millions)
Commercial 136 $89.6 100 $33.7
Industrial 13 93.4 13 0.56
Residential 446 34.9 363 26.9
Total 595 $217.9 476 $61.2
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 6Page 57 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 7
Expenditures
0 5,000,000 10,000,000 15,000,000 20,000,000
Capital Outlays
Debt Interest
Debt Principal
Personnel Benefits
Salaries and Wages
Overtime
Services
Supplies
Actuals
Expense Type
City-wide Expenses by Expense
Type
Wages and benefits account for 34% of total expenditures, reflecting the City'songoing investment in essential staff and public services. These costs aregenerally consistent and predictable, forming the backbone of day-to-daymunicipal operations.
In addition, contracted services represent the largest share of the City’sexpenditures at 49%. This category includes a broad range of essential servicessuch as maintenance, public safety support, consulting, and professionalservices. These contracts are vital for maintaining service levels acrossdepartments and responding to community needs.
Capital outlays also make up a substantial portion of the City’s budget,comprising 35% of the total biennial budget. However, only about 3% of thebudgeted capital expenditures have been spent to date. This low percentage istypical for this point in the budget cycle, as the bulk of capital project spendingoccurs during the late spring and summer months, when weather conditions aremore favorable for construction.
As we progress through the year, we will continue to monitor expenditure trendsclosely to ensure alignment with budget expectations and to proactively addressany emerging variances.
Page 58 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 8
Expenditures
Key Expense Categories
Public Safety
Water
Sewer
Natural & Economic
Transportation
Irrigation
Storm
PWRF
Cultural & Community Activities
General Government
0
100,000
200,000
300,000
400,000
Overtime
General Government
PWRF
Public Safety
Natural & Econ.
Water
Cultural & Community Activities
Sewer
Transportation
Storm
Irrigation
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Services by Function
O v e r t i m e e x p e n d i t u r e s a c r o s s a l l
C i t y d e p a r t m e n t s t o t a l e d $4 6 0 ,9 3 0
f o r t h e r e p o r t i n g p e r i o d . O f t h i s
a m o u n t , 8 2 % w a s a t t r i b u t e d t o t h e
P o l i c e , F i r e , a n d A m b u l a n c e
d i v i s i o n s , w h i c h f a l l u n d e r t h e P u b l i c
S a f e t y r e p o r t i n g f u n c t i o n . T h i s
c o n c e n t r a t i o n r e f l e c t s t h e e s s e n t i a l
a n d o f t e n u n p r e d i c t a b l e n a t u r e o f
p u b l i c s a f e t y o p e r a t i o n s , w h e r e
o v e r t i m e i s f r e q u e n t l y n e c e s s a r y t o
m a i n t a i n 2 4 /7 e m e r g e n c y r e s p o n s e
c o v e r a g e , a d d r e s s s t a f f i n g
s h o r t a g e s , a n d s u p p o r t c r i t i c a l
i n c i d e n t s . N a t u r a l & E c o n o m i c
c a t e g o r y c o n s i s t s o f d e p a r t m e n t s
s u c h a s C E D d e p a r t m e n t , A n i m a l
C o n t r o l a n d C D B G . C u l t u r a l &
C o m m u n i t y i n c l u d e s P a r k s & R e c
d e p a r t m e n t , S e n i o r C e n t e r a n d M L K .
Service-related expenditures
totaled $19.9 million in the first
quarter, primarily driven by long-
term contractual obligations. Of
this amount, 29% supported
General Government functions,
including medical and dental
claims, Library service contract,
and City-wide IT expenditures. An
additional 21% was allocated to
public safety contracts, which
include recurring expenses for
vehicle leases, body cameras,
dash cameras and jail services.
Page 59 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 9
Budget Comparison for key
Special Revenue Funds
Key Special Revenue Fund Budget Comparison
The Street Fund is primarily supported by fuel taxes and a portion of utility taxes,both of which are received with a two-month delay. An additional source ofrevenue is the Street Preservation Program, which typically takes place during thesummer and early fall. We will continue to closely monitor revenues andexpenditures to maintain a balanced fund.
The Ambulance Fund is supported by transport fees and monthly service rates. Arecent transition in key personnel at our third-party billing provider caused delaysin billing; however, this issue was nearly resolved by late March, and we anticipaterevenue will begin to catch up accordingly. In addition, staff has initiated anambulance rate study in collaboration with a contracted consultant to evaluateand potentially update our current rate structure.
Page 60 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 1 0
Financial Outlook
P e r m i t a c t i v i t y i n t h e f i r s t q u a r t e r o f 2 0 2 5 r e m a i n s c o n s i s t e n t w i t h t h e s a m eperiod i n 2 0 2 4 i n t e r m s o f v o l u m e ; h o w e v e r , t h e t o t a l p e r m i t v a l u a t i o n h a sdeclined b y a p p r o x i m a t e l y 2 8 %. T h i s s u g g e s t s a s h i f t t o w a r d s m a l l e r -s c a l econstruction p r o j e c t s , l i k e l y i n f l u e n c e d b y o n g o i n g e c o n o m i c u n c e r t a i n t y a n dinflationary p r e s s u r e s .O v e r t i m e c o s t s h a v e s h o w n a d o w n w a r d t r e n d c o m p a r e d t o p r e v i o u s y e a r s . W h i l ethis r e d u c t i o n i s a p o s i t i v e s t e p , o v e r t i m e r e m a i n s a s u b s t a n t i a l b u d g e t i t e m f o rthe C i t y . C o n t i n u e d m o n i t o r i n g a n d p r o c e s s e v a l u a t i o n w i l l b e e s s e n t i a l t omaintain t h i s d o w n w a r d t r a j e c t o r y a n d m a n a g e c o s t s e f f e c t i v e l y .T h e f i n a n c i a l i m p a c t o f r e c e n t l y i m p l e m e n t e d t a r i f f s h a s n o t y e t m a t e r i a l i z e d i nfirst q u a r t e r , a s s a l e s t a x r e v e n u e l a g b y a b o u t t w o m o n t h s . T h a t s a i d , t h e C i t y i sclosely t r a c k i n g p o t e n t i a l i n f l a t i o n a r y e f f e c t s a n d w i l l p r o v i d e t i m e l y u p d a t e s a smore d a t a b e c o m e s a v a i l a b l e .H i s t o r i c a l l y , t h e C i t y h a s b e e n h i g h l y e f f e c t i v e i n l e v e r a g i n g e x t e r n a l f u n d i n gsources, s e c u r i n g a n a v e r a g e o f $2 4 .7 m i l l i o n a n n u a l l y i n F e d e r a l g r a n t s a n d $6 .3million f r o m S t a t e g r a n t s o v e r t h e p a s t t h r e e y e a r s . H o w e v e r , w i t h p o t e n t i a lreductions i n F e d e r a l f u n d i n g o n t h e h o r i z o n , t h e C i t y w i l l n e e d t o r e a s s e s scapital p r o j e c t p r i o r i t i e s a n d p r o a c t i v e l y s e e k a l t e r n a t i v e f u n d i n g o p p o r t u n i t i e s t omaintain p r o g r e s s .T h e C i t y c o n t i n u e s r o b u s t p l a n n i n g e f f o r t s t o i d e n t i f y l o n g -t e r m n e e d s a n d m e a n sto f u n d t h e m w i t h t h e l e a s t i m p a c t o n t h e c o m m u n i t y . C o n t i n u o u s e f f o r t t oexplore a d d i t i o n a l r e v e n u e s t r e a m s , u p d a t e r a t e s a n d e v a l u a t e p r o c e s s a n d /o rprograms f o r e f f i c i e n c y w i l l b e c r i t i c a l f o r g o o d f i n a n c i a l h e a l t h . T h i s i n c l u d e scontinued p a r t n e r s h i p a n d p r o m o t i o n o f e c o n o m i c g r o w t h w i t h i n t h e B r o a d m o o rArea a n d c i t y -w i d e .
Page 61 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 1 1
LEAN Process
Improvements
The Finance team continues to advance its
commitment to efficiency and innovation
by collaborating across departments and
embracing technology-driven solutions.
These enhancements reflect the
department’s commitment to continuous
improvement, cost reduction, and
delivering greater value to the City through
LEAN principles. Virtually all divisions
within the Department have embraced the
LEAN principles and are actively working
on various initiatives.
Utility Billing Division
•Receipting Lockbox Service: By leveraging
the bank’s lockbox service, we have
effectively streamlined the handling of mailed
payments. This outsourced solution reduces
internal processing time and overhead,
aligning with LEAN principles of minimizing
waste while delivering consistent service at
minimal cost to the City.
•Proposed PMC Updates: We are proposing
changes to the PMC that will simplify
workflows, reduce non-value-added steps,
and enhance both operational efficiency and
customer service—ensuring staff time is
focused where it adds the most value.
•Enhanced Communication Strategy: We are
implementing proactive communication tools
—such as updated FAQs, redesigned utility
bills, informational magnets, and additional
online forms. These efforts are designed to
reduce call volume and improve
responsiveness, consistent with a LEAN
approach to reduce rework and increase first-
contact resolution.
•Integrated Online Payment Processor:
Transitioning to a fully integrated online
payment platform will eliminate redundant
manual tasks, reduce errors, and improve
data accuracy. This change represents a
significant LEAN improvement by streamlining
the payment process end-to-end.
Page 62 of 91
Q U A R T E R L Y F I N A N C I A L R E P O R T / P A G E 1 2
LEAN Process
Improvements
With the ubiquity of smartphones
nowadays, we cannot deny the huge
impact of social media in driving
consumer behavior. That’s why brands
both big and small tap digital platforms
in a bid to capture market share. But
being online simply isn't enough—brands
need to have insights of their consumers’
online behavior, and use that data to
drive revenue for
their business.
This is where social media reports come
in. By tinkering with some data points
here and there, social media marketers
can tell middle managers and top-level
executives how their brands are
perceived by their customers.
More than just the numbers, digital
marketers must also create a concise
yet effective social media report that
is meaningful for all stakeholders
involved.
Before even typing your report, first
take the time to consider who the
report is for. One good rule of thumb
to remember is that the higher up the
stakeholder is in the organizational
ladder, the more succinct the report
needs to be.
With the myriad of metrics social
media marketers have access to, it’s
tempting to drown your audience in
numbers. While figures aren't bad per
se, you do have to make sure that
these are relevant to the role of those
receiving the report. Strive to tell the
story behind the numbers by including
learnings or insights.
Page 63 of 91
Pasco City Council Meeting
May 12, 2025
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Financial Report through
March 31, 2025
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Budget Actual %Elapsed
Time
Utilities
Revenue 168,281,921 32,478,622 19%13%
Expense 186,281,536 12,294,966 7%13%
Net Impact (17,999,615)20,183,656
Internal Service
Revenue 28,719,208 3,238,428 11%13%
Expense 27,817,305 4,738,071 17%13%
Net Impact 901,903 (1,499,643)
Local Improvement Districts
Revenue 219,941 23,002 10%13%
Expense 219,941 18 0%13%
Net Impact - 22,984
Budget Actual %Elapsed
Time
General Fund
Revenue 158,674,724 15,023,180 9%13%
Expense 171,871,410 16,942,550 10%13%
Net Impact (13,196,686)(1,919,370)
Governmental Capital
Revenue 64,402,563 690,079 1%13%
Expense 64,402,562 1,679,611 3%13%
Net Impact 1 (989,532)
Special Revenue Funds
Revenue 71,195,217 6,764,477 10%13%
Expense 70,748,810 5,700,704 8%13%
Net Impact 446,407 1,063,773
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Expense Type Budget Actual % of
Budget
Elapsed
Time
Capital Outlays 188,918,242 5,315,242 3%13%
Debt Interest 20,108,843 548,284 3%13%
Debt Principal 40,298,940 74,026 0%13%
Personnel Benefits 35,870,047 3,664,398 10%13%
Salaries and Wages 103,996,771 9,836,771 9%13%
Overtime 4,841,628 460,930 10%13%
Services 127,398,676 19,958,751 16%13%
Supplies 19,296,422 949,544 5%13%
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Major Expense Drivers
Function 25/26 Budget 1st Qtr Actuals % of
Total
Public Safety 4,072,740 376,374 82%
Water 188,448 33,455 7%
Sewer 136,499 22,342 5%
Natural & Economic 160,757 15,020 3%
Transportation 69,605 4,058 1%
Irrigation 17,208 2,971 1%
Storm 42,120 2,610 1%
PWRF 38,133 2,194 0%
Cultural & Community Activities 84,179 1,269 0%
General Government 31,939 637 0%
Total 4,841,628 460,930 100%
Overtime Services
Function 25/26 Budget 1st Qtr Actuals
% of
Total
General Government 37,469,278 5,773,338 29%
PWRF 4,363,545 4,485,597 22%
Public Safety 24,001,818 4,222,771 21%
Natural & Economic 17,191,776 1,401,467 7%
Water 13,925,973 1,259,005 6%
Cultural & Community Activities 11,451,679 1,188,559 6%
Sewer 9,301,537 772,435 4%
Transportation 5,731,364 579,498 3%
Storm 1,279,233 167,984 1%
Irrigation 2,512,172 100,173 1%
Total 127,228,375 19,950,827 100%
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Revenue Type Budget Actual % of
Budget
Elapsed
Time
Charges for goods and services 163,392,036 21,876,568 13%13%
Capital contributions (connections)4,775,966 336,821 7%13%
Fines and penalties 3,030,246 416,595 14%13%
Intergovernmental 40,801,758 4,579,710 11%13%
Licenses & permits 7,794,349 606,822 8%13%
Miscellaneoues 59,637,009 596,174 1%13%
Investment Interest 3,098,354 1,219,320 39%13%
Sales Tax 60,706,176 7,718,492 13%13%
Property Tax 29,303,575 445,976 2%13%
Utility Tax 30,906,041 3,008,898 10%13%
Gambling, Admission, Leasehold 2,368,247 346,219 15%13%
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Tax Trend
Tax Type 1st Qtr 2025 1st Qtr 2024
Sales Tax*7,718,492 7,263,285
Property Tax*445,976 417,811
Utility Tax 3,008,898 2,754,165
Gambling, Admission,
Leasehold 346,219 351,532
Total 11,519,585 10,786,794
* Received in Jan/Feb for prior year activity
Majority of tax revenue received within first
quarter is from prior year activity. The
impact of national economic climate,
consumer uncertainty and tariffs is not
reflected in sales tax revenue received thus
far. Sales tax revenue is received about two
months transactions occur.
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34.9 26.9
595 $217.9
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General Fund 2025-2026
Budget
YTD 2025
Actuals
% of
Budget
Revenue 158,674,724 15,023,180 9%
Charges for Goods and
Services 21,194,237 1,488,598 7%
Fine and Penalties 2,440,300 372,835 15%
Intergovernmental 7,519,082 444,623 6%
Licenses & Permits 6,584,940 602,422 9%
Miscellaneous 4,799,666 242,515 5%
Investment Income 825,000 266,093 32%
Taxes 114,384,039 10,635,116 9%
Sale of asset - 757,669 0%
L&I & other insurance recovery - 47,199 0%
Transfer in - Subsidy 295,000 33,163 11%
Transfer in Grants 632,460 132,947 21%
•Staff is actively monitoring cash flow to
maximize on high interest rates. This has
resulted in 32% of the budgeted interest
income for the biennium to be achieved
within the first quarter.
•Majority of tax revenue received within first
quarter is from prior year activity.
•Grant related activity from existing grant
awards is strong thus far in the year.
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General Fund 2025-2026
Budget
YTD 2025
Actuals
% of
Budget
Expense 171,871,410 16,942,550 10%
Operational Capital 576,850 163,705 28%
Debt Interest 7,082,921 - 0%
Debt Principal 3,896,450 - 0%
Personnel Benefits 23,181,518 2,397,379 10%
Salaries and Wages 67,851,635 6,508,902 10%
Overtime 3,407,711 237,702 7%
Services 50,097,711 6,533,693 13%
Supplies 7,339,614 163,781 2%
Transfer UT Taxes to Streets 2,900,000 375,004 0%
Transfer CIP Related (bond)2,662,000 431,666 16%
Transfer Animal Shelter 1/3 2,875,000 130,719 5%
•Operational capital is higher than
expected, however these expenses
are one-time expenses related to
improvements.
•Transfer out – CIP related reflect
use of bond proceeds received prior
years.
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Utilities Budget Actual % of
Budget
Elapsed
Time
Revenue 168,281,921 32,478,623 19%13%
Expense 186,281,536 12,294,967 7%13%
Net Impact (17,999,615)20,183,656
Utilities Budget Actual % of
Budget
Revenue 168,281,921 32,478,623 19%
Charges for Goods
and Services 78,884,805 13,166,752 17%
Debt Interest 4,775,966 336,821 7%
Fine and Penalties 289,946 43,110 15%
Intergovernmental 140,000 2,939,100 2099%
Licenses & Permits 539,409 - 0%
Investment Interest 536,364 327,976 61%
Miscellaneous 13,995,076 26,595 0%
LID Assessment &
Loan Proceeds 69,120,355 15,638,268 23%
Expense 186,281,536 12,294,967 7%
Capital Outlays 83,854,024 2,851,175 3%
Debt Interest 10,000,174 511,789 5%
Debt Principal 34,861,499 74,026 0%
Personnel Benefits 5,726,280 501,889 9%
Salaries and Wages 13,832,427 1,211,254 9%
Overtime 422,408 63,572 15%
Services 31,382,460 6,785,195 22%
Supplies 6,202,264 296,068 5%
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Fund Budget Actual %Elapsed Time
Street Fund
Revenue 4,677,189 342,864 7%13%
Expense 5,909,486 482,323 8%13%
Net Impact (1,232,297)(139,459)13%
Ambulance Fund
Revenue 26,974,216 2,981,988 11%13%
Expense 28,168,507 3,192,667 11%13%
Net Impact (1,194,291)(210,679)13%
Real Estate Excise Tax
Revenue 5,725,000 707,838 12%13%
Expense 3,304,569 19,546 1%13%
Net Impact 2,420,431 688,292 13%
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Internal Service
Funds Budget Actual % of
budget
Elapsed
Time
Revenue 28,719,208 3,238,428 11%13%
Expense 27,817,305 4,738,072 17%13%
Net Impact 901,903 (1,499,644)
Budget Actual % of
budget
Revenue 28,719,208 3,238,428
Charges for Goods and
Services 27,693,708 2,978,283 11%
Miscellaneous 1,025,500 260,145 25%
Expense 27,817,305 4,738,072
Capital Outlays 1,537,566 129,837 8%
Personnel Benefits 735,571 73,247 10%
Salaries and Wages 1,887,791 181,972 10%
Services 20,740,821 4,103,644 20%
Supplies 2,915,556 249,372 9%
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Potential Budget Amendments
Pu Potential Budget Amount
PD Interpretation services 16,000
Software to control irrigation system 7,165
Unanticipated repairs to vactor related to
transmission and drive train 30,255
Unanticipated failure of grit classifier 21,200
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•Permit activity in the first quarter of 2025 remains consistent with the same period in 2024 in terms of
volume; however, the total permit valuation has declined by approximately 28%.
•Overtime costs have shown a downward trend compared to previous years for the same period.
However, it is expected to escalate in the coming months.
•The financial impact of recently implemented tariffs has not yet materialized in first quarter, as sales tax
revenue lag by about two months. That said, the City is closely tracking potential inflationary effects and
will provide timely updates as more data becomes available.
•Historically, the City has been highly effective in leveraging external funding sources, securing an average
of $24.7 million annually in Federal grants and $6.3 million from State grants over the past three years.
However, with potential reductions in Federal funding on the horizon, the City will need to reassess
capital project priorities and proactively seek alternative funding opportunities to maintain progress.
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•Receipting Lockbox Service: By leveraging the bank’s
lockbox service, we have effectively streamlined the
handling of mailed payments. This outsourced solution
reduces internal processing time and overhead, aligning
with LEAN principles of minimizing waste while
delivering consistent service at minimal cost to the City.
•Proposed PMC Updates: We are proposing changes to
the PMC that will simplify workflows, reduce non-value-
added steps, and enhance both operational efficiency
and customer service—ensuring staff time is focused
where it adds the most value.
LEAN Process Improvements – Utility Billing Division
•Enhanced Communication Strategy: We are
implementing proactive communication tools—
such as updated FAQs, redesigned utility bills,
informational magnets, and additional online
forms. These efforts are designed to reduce call
volume and improve responsiveness, consistent
with a LEAN approach to reduce rework and
increase first-contact resolution.
•Integrated Online Payment Processor:
Transitioning to a fully integrated online payment
platform will eliminate redundant manual tasks,
reduce errors, and improve data accuracy. This
change represents a significant LEAN
improvement by streamlining the payment
process end-to-end.
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Accounts Payable:
•Vendor portal service through the bank significantly reduces
administrative workload city-wide related to new vendors or
reactivating vendors.
•Implementation of electronic payments will reduce costs
associated is printing and mailing checks as well as quicker
payments to vendors.
•Implementation of credit card activity import process will
reduce administrative work city-wide related to data entry.
This will also help with timely and accurate reporting.
•Creation of vendor catalog will likely reduce the number of
new vendors and will likely strengthen vendor relationships.
Lean Process Improvements – Accounting Division
Accounting:
•Partnering with IT and HR to automate majority of
duties related to creation of new employee in payroll
system.
•Partnering with IT to streamline payroll reporting to
external agencies (IRS, DRS, etc.). This ensures
compliance while minimizing administrative burden
and turnaround times.
•Implementation of bank reconciliation software is
projected to cut our current processing time nearly in
half. This improves both timeliness and accuracy in
financial reporting which will reduce current process
by almost half.
•Partnering with IT to automate key financial forms and
related processes. These enhancements support faster
approvals, better tracking, and reduced redundancy.
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AGENDA REPORT
FOR: City Council May 6, 2025
TO: Dave Zabell, Interim City Manager City Council Workshop
Meeting: 5/12/25
FROM: Maria Serra, Director
Public Works
SUBJECT: Resolution - Surplus and Sale of City Personal Property (5 minute staff
presentation)
I. ATTACHMENT(S):
Resolution
Transaction Documents
II. ACTION REQUESTED OF COUNCIL / STAFF RECOMMENDATIONS:
Discussion
III. FISCAL IMPACT:
The sale of the identified surplus equipment is expected to generate
approximately $33,000 in revenue, which will be deposited into the appropriate
City fund (Fund 470 Stormwater):
2011 Elgin Whirlwind Street Sweeper (Stormwater - Vehicle Number
7434):
Minimum estimated value – $13,000
2005 Ford F550 Sewer Inspection Truck (Stormwater): Estimated value
– $20,000
Total Estimated Revenue: $33,000
IV. HISTORY AND FACTS BRIEF:
Pursuant to Pasco Municipal Code, disposal of City-owned personal property
with an estimated value exceeding $10,000 per item must be authorized by the
City Council, including approval of the disposal method.
Page 83 of 91
The following surplus vehicles have been identified by the Public Works
Department as no longer needed for operational purposes:
2005 Ford F550 Sewer Inspection Truck
2011 Elgin Whirlwind Street Sweeper
Both vehicles have reached the end of their useful service lives within City
operations and have been replaced with newer, more efficient equipment. Staff
has determined that retaining these units is no longer in the City’s best interest,
and disposal through sale is appropriate.
V. DISCUSSION:
Staff recommends approval of the Resolution to formally declare the listed
vehicles as surplus and authorize their sale. The proposed method of disposal
will be through a public surplus auction or other appropriate means that
ensures transparency and maximizes return to the City.
Approval of this resolution authorizes the Interim City Manager to proceed with
the necessary steps to complete the sale, in accordance with municipal code
and of deposit the directing surplus property any applicable procedures
proceeds into the corresponding City fund.
Page 84 of 91
Resolution – Surplus City Personal Property - 1
RESOLUTION NO. _________
A RESOLUTION OF THE CITY OF PASCO, WASHINGTON,
AUTHORIZING THE SALE OF PERSONAL PROPERTY SURPLUS TO CITY
NEEDS AND APPROVING THE METHOD OF ITS DISPOSAL.
WHEREAS, RCW 35A.11.010 authorizes code cities to dispose of personal property for
the common benefit; and
WHEREAS, the Pasco Municipal Code Section (PMC) 2.120.090 authorizes the City to
sell surplus personal property not needed for public use; and
WHEREAS, the PMC Section 2.120.090(2) specifically states that personal property
valued in excess of $10,000, per item, may be declared surplus and disposed of with authorization
from the City Council, including minimum sale price, if any, and the manner of disposal; and
WHEREAS, the PMC Section 2.120.100 specifically states that personal property
declared surplus may be disposed of through one of the following methods:
(1) By transfer to a governmental agency;
(2) In trade as credit toward the purchase of a like article;
(3) By sale through competitive sealed bid, public, consignment or internet auction.
WHEREAS, the City has determined that it has certain personal property items which are
surplus to City needs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF PASCO, WASHINGTON:
That Vehicle Number 7434, a 2011 Elgin Whirlwind Sweeper, Serial Number MV3355D
and Vehicle Number 7807, a 2005 Ford F450 CCTV Truck are hereby declared to be surplus to
the City needs.
Be It Further Resolved, that the Interim City Manager and/or his designee is hereby
authorized to provide for the disposal of the items in accordance with any of the methods in PMC
2.120.100, as may be determined in the best interests of the City.
Be It Further Resolved, that this Resolution shall take effect immediately.
Page 85 of 91
Resolution – Surplus City Personal Property - 2
PASSED by the City Council of the City of Pasco, Washington, on this ___ day of _____,
2025.
_____________________________
Pete Serrano
Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ___________________________
Debra Barham, MMC Kerr Ferguson Law, PLLC
City Clerk City Attorneys
Page 86 of 91
Page 87 of 91
From:Jason Etzler
To:Kim Holst
Subject:FW: Unit#7434 2011 Elgin 3300 Whirlwind MV 3000
Date:Friday, April 25, 2025 1:24:27 PM
Importance:High
Here you go Kim, thank you.
From: Cliff Smith <cliff@trucksandauto.com>
Sent: Friday, April 25, 2025 1:22 PM
To: Jason Etzler <etzlerj@pasco-wa.gov>
Cc: Josh Musser <jtmusser@mbauction.com>
Subject: Unit#7434 2011 Elgin 3300 Whirlwind MV 3000
[NOTICE: This message originated outside of City of Pasco -- DO NOT CLICK on links or
open attachments unless you are sure the content is safe.]
This unit with vin#JNAPC81L2AAF80205 will be listed in the Auction on May
27th with a Reserve Amount of $13000.00. If it does not bring that amount we will
take offers and present them to the City of Pasco to decide if it would be an
acceptable amount.
Thank You
Cliff Smith
General Manager
image
image Office: 509.282.8466
Cell: 509.727.3153
3135 Rickenbacker Drive, Pasco Wa
www.trucksandauto.com
facebook instagram map
Page 88 of 91
Page 89 of 91
Promote a high-quality of life through quality programs, services and
appropriate investment and re- investment in community
infrastructure.
City Council Goals
QUALITY OF LIFE
2024-2025
Enhance the long-term viability, value, and service levels of services
and programs.
FINANCIAL SUSTAINABILITY
Promote a highly functional multi-modal transportation system.
COMMUNITY TRANSPORTATION NETWORK
Implement targeted strategies to reduce crime through strategic
investments in infrastructure, staffing, and equipment.
COMMUNITY SAFETY
Promote and encourage economic vitality.
ECONOMIC VITALITY
Identify opportunities to enhance City of Pasco identity, cohesion,
and image.
CITY IDENTITY
Page 90 of 91
METAS DEL CONCEJO MUNICIPAL
2024-2025
Promover una alta calidad de vida a través de programas, servicios
y inversion apropiada y reinversión en la comunidad infraestructura
comunitaria.
CALIDAD DE VIDA
Promover viabilidad financiera a largo plazo, valor, y niveles de
calidad de los servicios y programas.
SOSTENIBIILIDAD FINANCIERA
Promover un sistema de transporte multimodal altamente funcional.
RED DE TRANSPORTE DE LA COMUNIDAD
Implementar estrategias específicas para reducir la delincuencia por
medios de inversiones estratégicas en infraestructura, personal y equipo.
SEGURIDAD DE NUESTRA COMUNIDAD
Promover y fomentar vitalidad económica.
VITALIDAD ECONOMICA
Identificar oportunidades para mejorar la identidad comunitaria, la
cohesión, y la imagen.
IDENTIDAD COMUNITARIA
Page 91 of 91