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Home My WebLink About2007.10.29 Council Special Meeting Packet AGENDA PASCO CITY COUNCIL Special Meeting 7:00 p.m. October 29,2007 1. CALL TO ORDER. 2. ROLL CALL (a) Pledge of Allegiance. 3. BUSINESS ITEMS: *(a) Softball Complex Storage Facility: 1. Agenda Report from Stan Strebel, Administrative&Community Services Director dated October 25, 2007, 2. Bid Tabulation. (RC) MOTION: I move to award the contract for the Softball Complex Storage Facility to the low bidder, Siefken& Sons Construction, Inc., in the amount of$47,170, including sales tax and, further,to authorize the City Manager to sign the contract documents. 4. 2008 Budget Presentation. (NO WRITTEN MATERIAL ON AGENDA). 2008 Preliminary Budget available for public review at the Pasco Library and on the City's webpage at www.Pasco - wa. ov. 5. ADJOLTRNMENT. REMINDERS: 1. 3:00 p.m., Monday, October 29, CBC —Professional Development Advisory Committee Meeting. (MAYOR JOYCE OLSON) 2. 6:30 p.m., Thursday, November 1, Parks & Rec. Classroom — Parks & Recreation Advisory Council Meeting. (COUNCILMEMBER REBECCA FRANCIK,Rep.; MIKE GARRISON,Alt.) AGENDA REPORT FOR: City Counci October 25, 2007 TO: Gary Crutch e y anager Special Mtg.: 10/29/07 FROM: Stan Strebel, emit, a and Community Services Director SUBJECT: Bids for Softball Complex Storage Facility 1. REFERENCE(S): 1. Bid Tabulation II. ACTION REQUESTED OF COUNCIL/STAFF RECOMMENDATIONS: 10/29: MOTION: I move to award the contract for the Softball Complex Storage Facility to the low bidder, Siefken& Sons Construction, Inc., in the amount of$47,170, including sales tax, and to authorize the City Manager to sign the contract documents. III. FISCAL IMPACT: 2007 Budget: $45,000 IV. HISTORY AND FACTS BRIEF: A) On October 24 the City received two bids for the Softball Complex Storage Facility (see bid tabulation attached). Siefken & Sons Construction, Inc. of Richland submitted the lowest bid in the amount of$47,170, including applicable sales tax. B) This project will provide storage for equipment used to maintain and operate the facility. C) Staff recommends award of the contract to the low bidder, Siefken & Sons Construction, Inc. for the project. 3(a) BID TABULATION -Softball Complex Stroage Facility Project Bid Opening, Wednesday, October 24, 2007 Contractor Bid Including Tax Siefken &Sons Construction, Inc. $47,170 Zeigler Conntruction Co. $52,800 .1 2008 ANNUAL OPERATIONS CAPITAL IMPROVEMENT PRELIMINARY BUDGET A GUIDE TO THE CITY OF PASCO BUDGET The intent of this guide is to explain basic concepts of how the City of Pasco government is financed, how the City accounts for its finances in order to meet its stewardship obligation over the public's money, and how the budget process works. The City of Pasco's mission is to provide for the basic safety, health and welfare of its citizens by providing a variety of social,health,environmental,public safety, and other services to the public. The wide variety of services makes it a challenge for the City to keep its citizens informed and involved in the business of government. Hopefully, this Guide will make it easier to understand how some of the City's financial activities work. WHAT IS A BUDGET? The annual budget of the City of Pasco is a formal statement of the financial policy and plan of the City for the calendar year. The Budget document presents in detail the financial plan of the City, including its various sources of revenues and the allocation of these resources to the various programs. WHAT ARE REVENUES? Monies received through taxes, licenses and permits, intergovernmental sources, charges for services, fines and forfeitures,and other miscellaneous sources are called revenues. WHAT ARE EXPENDITURES? Expenditures occur when the City buys goods and services and pays its employees. Expenditures can be categorized into three types: operating expenditures, capital expenditures, and debt service expenditures. Operating expenditures are the day to day spending on salaries, supplies, utility services, and contracts. Capital expenditures are generally for acquisition of major assets such as land and buildings or for the construction of streets and buildings or other improvements. Debt service expenditures repay borrowed money and related interest. WHAT IS A FUND? The City is financially organized into many separate fiscal and accounting entities known as Funds. Each Fund is a separate division for accounting and budgetary purposes. The Fund accounting process allows the City to budget and account for revenues that are restricted by law or policy to a specific use or purpose in accordance with nationally recognized rules of governmental accounting and budgeting. The City of Pasco budgets for approximately 38 separate Funds. Each Fund can be viewed as a separate checking account to be used for a specific purpose. All Funds of the City fall into one of the following major categories. Following is a brief description of these categories. General Fund: The General Fund finances most services that the City provides. This includes law enforcement, fire protection, municipal courts, parks and recreation, community development and administrative activities. The General Fund is, essentially, a "catch-all" fund for accounting for City operations that are not required to be accounted for in a separate fund. Special Revenue Funds: The City uses Special Revenue funds to account for revenues that must be used by law for specific purposes. An example is the City Street Fund and Arterial Street Funds that account for gasoline taxes received that can only be used for maintenance and improvements to roads and streets. Debt Service Funds: The Debt Service funds are used to account for the accumulation of resources for the repayment of monies borrowed through voter approved general obligation bond sales and the related interest. Enterprise Funds: The Enterprise Funds are established to account for operations that are financed and operated in a manner similar to private businesses with the intent that the cost of the goods or services provided will be recovered primarily through user charges, for example,the Water/Sewer Utility Fund. Internal Service Funds: Internal Service Funds are used by the City to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City on a cost reimbursement basis. For example,the City uses Equipment Rental Funds to purchase and maintain vehicles used by the various departments. Trust and Agency Funds: These fiduciary-type funds are used to account for assets held by the City on behalf of outside parties,including other governments,or other funds within the City. WHY USE FUNDS? Reason 1: Fund accounting is required by the State of Washington. State law governs how local governments will account for revenues and expenditures. All local governments are audited annually by the State Auditor Office to ensure that they have followed the accounting rules. Reason 2: When a local government receives funding from the State or the Federal government in the form of a grant,the entity must account for those dollars in the manner prescribed by law. Reason 3: When a local government goes to the financial markets to borrow money, they must provide financial statements that show their financial condition. Financial institutions and investors will loan money to the local entities only if they can demonstrate the ability to repay the debt. Reason 4: Pasco, like all local government entities nationwide, use fund accounting because this system is the standard prescribed by national organizations that govern accounting rules and regulations. The principles used to account for businesses, called Generally Accepted Accounting Principles (GAAP), are established by the Financial Accounting Standards Board (FASB). Similarly, the principles used to account for governmental finances are established by the Governmental Accounting Standards Board(GASB). ORGANIZATION OF THE BUDGET DOCUMENT The document is structured to provide the reader with increasing levels of detail at whatever depth desired. Major sections of the budget are as follows: First, is the City Manager's budget message, which provides an executive overview of key policies, programs,and significant financial changes in the budget for the ensuing year. The next section is a series of summary schedules of the City budget. These schedules summarize revenues and expenditures by fund and by major category. Some of the funds or departments may contain informational narrative and an organizational chart that includes a table of departmental personnel. The Capital Improvements Projects section lists capital improvements projects budgeted for the year. The General Information section includes assessed value and property taxes levied for the current and previous years, some ratios of bonded debt, debt limitations of the City and the current outstanding bonded debt. And finally the Glossary section to give the reader a better understanding of various terms and phrases. SUMMARY OF THE BUDGET PROCESS The City of Pasco's budgetary process follows the provisions of the Revised Code of Washington (RCW),Chapter 35.33. During the spring and summer month's departments begin preparation of their budget request for the coming year. Throughout this process meetings are held with appropriate staff and with the City Manager to review the budget requests. After compiling the data, the Preliminary Budget document is prepared. This document is made available for public review in the City Clerk's office and at the Public Library after November 1. The proposed budget includes the annual operating expenditures and estimated revenues, as well as the current period appropriation of the City's six year Capital Improvements Projects (CIP). The CIP matches available revenue sources with various street and parks projects, as well as water and sewer system improvements and other capital improvements. It is formally updated on an annual basis, although it is recognized that the program is continually updated and modified on an ongoing basis. The CIP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of Council goals and objectives. The CIP is reviewed by the City Council and usually adopted in October. The capital projects for the upcoming year are included in the annual budget and formally adopted in December. The budget for governmental funds is prepared on a modified accrual basis of accounting in conformity with generally accepted accounting principles (GAAP). The budget for proprietary funds is prepared on an accrual basis,also in accordance with GAAP. During November,the City Manager presents the proposed budget to City Council in a workshop session. Public hearings are conducted and the budget ordinance is given first and second readings at regular City Council meetings. Final adoption of the budget occurs after the second reading of the budget ordinance. State law directs the budget adoption by December 31. The adopted budget constitutes the legal authority for expenditures. The level of control at which expenditures may not legally exceed appropriations is the fund. Revisions that alter the total expenditures of any kind must be approved by the City Council and adopted by ordinance. The City's budget is amended once during the year before year-end. All appropriations, except for capital projects, lapse at the end of the year. CITY OF PASCO,WASHINGTON 2008 ANNUAL BUDGET TABLE OF CONTENTS Page A GUIDE TO THE CITY OF PASCO BUDGET BUDGET MESSAGE CITY MANAGER'S BUDGET MESSAGE............................................................................... i-xxii LIST OF CITY OFFICIALS iii SUMMARIES SECTION: 2008 OPERATING BUDGET ORDINANCE........................................................................... 1 2008 SUMMARIZED REVENUES-ALL OPERATING FUNDS................................................... 2-3 2008 SUMMARIZED EXPENDITURES-ALL OPERATING FUNDS ............................................ 4-5 COMPARATIVE REVENUE SUMMARY-GENERAL FUND.................................................... 6-7 COMPARATIVE EXPENDITURE SUMMARY-ALL OPERATING FUNDS ................................... 8 COMPARATIVE EXPENDITURE SUMMARY-GENERAL FUND .............................................. 9 GENERAL FUND DEPARTMENT SUMMARIES: CITYCOUNCIL .................................................................................................................................. 12- 13 MUNICIPAL COURT ........................................................................................................................ 14- 15 CITYMANAGER ................................................................................................................................. 16- 17 POLICE DEPARTMENT ........................................................................................................................ 18- 19 FIREDEPARTMENT .............................................................................................................................. 20-21 ADMINISTRATIVE&COMMUNITY SERVICES ................................................................................ 22-23 COMMUNITY DEVELOPMENT ........................................................................................................... 24-25 ENGINEERING .................................................................................................................................... 26-27 NON-DEPARTMENTAL/LIBRARY .................................................................................................. 28 SPECIAL REVENUE FUNDS: CITYSTREET ....................................................................................................................................... 30-31 ARTERIALSTREET ................................................................................................................................. 32 I-182 CORRIDOR TRAFFIC IMPACT ............................................................................. 33 STREETOVERLAY .................................................................................................................................. 34 COMMUNITY DEVELOPMENT BLOCK GRANT .............................................................. 35 MARTIN LUTHER KING COMMUNITY CENTER................................................................................. 36-37 AMBULANCESERVICE ........................................................................................................................ 38-39 CONTINGENCY ....................................................................................................... 40 CITYVIEW CEMETERY ............................................................................................................... 42-43 SENIORCITIZEN CENTER ..................................................................................................................... 44-45 ATHLETICPROGRAMS .................................................................................................................... 46 MULTI-MODAL FACILITY .......................................................................................... 47 BICENTENIAL ................................................................................................................................... 48 RIVERSHORE TRAIL&MARINA ................................................................................. 49 SPECIAL LODGING ASSESSMENT ............................................................................... 50 LITTERABATEMENT ................................................................................................ 51 REVOLVINGABATEMENT .................................................................................................................. 52 Page T.R.A.C.DEVELOPMENT&OPERATING ...................................................................... 53 PARKDEVELOPMENT .......................................................................................................................... 54 CAPITAL IMPROVEMENT .......................................................................................... 55 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE .................................................................... 56 STADIUM/CONVENTION CENTER ............................................................................. 57 SUN WILLOWS DEVELOPMENT ................................................................................. 58 DEBT SERVICE FUNDS: 1993 CIVIC CENTER G.O.BONDS/1999 FIRE STATION-LIBRARY G.O. BONDS 60 2002 G.O.REFUNDING BONDS .................................................................................... 61 ENTERPRISE/PROPRIETARY FUNDS: WATER/SEWER UTILITY ..................................................................................................................... 64-66 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPERATING-GOVERNMENT&BUSINESS TYPE...................................... 68-70 EQUIPMENT RENTAL REPLACEMENT- GOVERNMENT&BUSINESS TYPE .............................. 71 -72 MEDICAL-DENTAL INSURANCE/CENTRAL STORES ..................................................................... 73-74 TRUST/FIDUCIARY FUNDS: CITY VIEW CEMETERY TRUST ........................................................................................................ 76 CITY VIEW CEMETERY PRE-NEED TRUST ................................................................... 77 BOULEVARD PERPETUAL MAINTENANCE ................................................................. 78 FIREMEN'S PENSION .................................................................................................. 79 LANDFILL REMEDIATION ........................................................................................... 80 LOCAL IMPROVEMENT DISTRICT GUARANTY ............................................................ 81 CAPITALEQUIPMENT........................................................................................................................ 82-83 CAPITAL PROJECTS SECTION: 2008 CAPITAL PROJECTS BUDGET ORDINANCE ....................................................................... 85 SUMMARY OF 2008 CAPITAL PROJECTS .................................................................................. 86-88 INDIVIDUAL PROJECT SHEETS ..................................................................................... 91 - 130 GENERAL INFORMATION SECTION: COMPARATIVE SUMMARY OF AD VALOREM TAXES .......................................................... 131 RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE.................................................... 132 LEGALDEBT LIMITATION ........................................................................................................ 133 SUMMARY OF DEBT(except L.I.D.'s) ....................................................................................................... 134- 135 GLOSSARY OF TERMS .................................................................................................... 137- 142 164 CITY MANAGER (509) 545-3404 /Fax (509) 545-3403 P. O. Box 293, 525 N. 3rd Avenue, Pasco, WA 99301 Honorable Mayor and Council: On behalf of the entire management team, I am pleased to submit to you the preliminary budget for fiscal year 2008. As required by state law, the budget presented herein is balanced between revenues and expenses. In the interest of Pasco citizens, it also maintains the service levels diligently improved over the past decade, while further improving on some. INTRODUCTION As anticipated a year ago (and as evidenced by the declining number of construction permits and associated total investment values), the rate of new private investment in Pasco has subsided substantially from the torrid pace witnessed over the past two years. Though nearly$200 million last year, the reduced level of $130 million for 2008 still represents a substantial rate of investment growth(6%) and remains higher than any year prior to 2005. NEW CONSTRUCTION VALUES $200,000,000 $180,000,000 $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 -j" $O 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 1 ASSESSED VALUE HISTORY 3,000,000,000 2,500,000,000 2,000,000,000 1,500,000,000 1,000,000,000 500,000,000 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 The additional increment of growth added to the community's tax base will push the community's total assessed value to nearly $2.5 billion next year. That figure is more than six times the total assessed value reflected in 1994 and has helped push the city's share of the property tax levy ever lower. At $2.22, the city's 2008 projected levy rate is the lowest it has been in more than 30 years and represents a continuing effort by the city to minimize the property tax burden. CITY OF PASCO PROPERTY TAX RATE HISTORY (GENERAL FUND PORTION) PER $1,000 OF ASSESSED VALUE $3.6000 $3.4000 $3.2000 $3.0000 $2.8000 $2.6000 $2.4000 $2.2000 $2.22 $2.0000 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 YEAR 11 As positive as the foregoing picture may be, however, it should also be viewed as an indication that the red-hot pace of growth experienced over the past few years is not only slowing, but is likely to slow even further. As the number of new construction permits declines, the total new assessed value will decline and, in turn, the associated new property tax revenue will shrink. Equally important will be the associated decline in sales tax receipts, as a substantial fraction of the total annual sales tax receipts is attributable to new construction. And, of course, as fewer new buildings are constructed and occupied, the growth in utility tax receipts will flatten. In essence, the recent growth rates cannot be sustained indefinitely and may well be starting their descent to more "typical" levels (from 8% annual growth down to, maybe, 2-3%). Annual operating budget philosophy should be careful to avoid a sudden shortfall between service level commitments (staffing) and reliable operating revenue. The 2008 preliminary budget adheres to that principle. GENERAL FUND The general fund budget has historically been designed with a distinct, conservative philosophy: "live within your means." To do so, the budget carefully understates certain revenues while closely projecting recurring operating expenses for the new year. To the extent one abides by that philosophy, one is not surprised by a shortfall at year end or, worse yet, face drastic service cuts (layoffs)to balance the budget the following year. Although 2006 economic data indicated a distinct contraction of the local economy was underway at the end of 2006 (higher interest rates, reduced level of new construction, flattening sales tax receipts, etc.), 2007 has proven otherwise. Even as new construction further declined year over year, local tax receipts have grown substantially over the past year. Total recurring operating revenue in the general fund will grow by $1.9 million (or 7%) for 2008; virtually all of it represented by growth in local tax receipts (property,utility, retail sales). The most stable (and predictable) of the three general fund taxes, the property tax will grow by 8% ($298,000) next year, to reach $5.5 million (the smallest of the three general fund taxes). The growth in property tax receipts will be entirely generated by new property investments in the community, as the 2008 general fund budget assumes no increase in the base levy rate. iii Utility tax receipts are expected to grow by 11% ($720,000) over the 2007 budget figure, representing a substantial increase in this revenue source. The principal elements of the utility tax growth are electric and telephone services, as each house and business added to the community consumes more of both. In addition to the consumption growth, however, the 2008 revenue projection reflects 100% of the estimated receipts for 2007. While that projection assumption leaves no room for contraction, it is believed to be safe, as there is no expectation of any significant business closure, reduction in population (users of the services), or downward adjustment of utility rates. Retail sales tax receipts will grow 14% ($979,000) over the 2007 budget figure. As noted earlier, the 2007 figure was constrained due to the relatively slow growth in sales tax receipts experienced in 2006; actual experience in 2007 reflects healthier growth than expected, leading to a higher projection of receipts for 2008. Retails sales are clearly the most volatile from year to year, however, and should not be budgeted to reflect 100% of the prior year. At least 5% of sales tax receipts is attributable to new construction activity; when (not if) that activity declines, so too will associated sales tax receipts. The Toyota auto dealership relocated to Kennewick in mid- 2007, taking with it a notable share of Pasco's annual sales tax receipts (due to the two or three month lag between the sale of a car and local receipt of the sales tax, the actual impact will not be known until early 2008). As the largest single revenue source for the general fund (30%) and the least stable, it is imperative to use a conservative forecast for sales tax budgeting purposes. Thus, the 2008 projection reflects 92% of the estimated actual receipts for 2007; this is up, however, from the traditional 90% factor used in prior budgets (the additional 2% represents $160,000 of additional revenue). As noted earlier, virtually all of the net growth in general fund revenues is attributable to local taxes. Revenue expected from licenses and permits is projected to remain virtually flat, except an increase in the animal licensing fees as a canvassing effort in 2007 generated a higher level of compliance with the dog-licensing requirement (license fees now represent about 20% of the annual cost of animal control services). Business license fees are expected to grow only slightly while building permit fees are projected again at $600,000, even though anticipated construction activity will likely generate more than that; this is a conservative estimate to avoid over-reliance on another very elastic source of revenue. iv Intergovernmental revenue will decline by $358,000 next year, due to two key budgeting changes. First the animal control services contract functions will be deleted from the Pasco general fund budget, accounted for separately and reported to the Animal Control Authority composed of representatives from all three cities (much as Pasco has done for many years in support of the Tri-Cities Metro Drug Task Force); the effect is to more accurately reflect only Pasco operations in its budget rather than artificially increase the city's operating budget by accounting for external, regional operations. The other change deletes the "convention center agreement" revenue ($140,000 for 2008) from the general fund, as it has a finite life (the annual revenue is a contractual payment from Kennewick which will expire in about 15 years). As such, it should be considered as revenue for capital expenditure purposes, to avoid a certain but sudden loss of operating revenue 15 years from now. These reductions are largely offset by expected increases in charges for services, municipal court fines and interest income (one of the few benefits of higher interest rates). Total general fund expenditures (excluding the ending fund balance) will increase 8% ($2.2 million) over the 2007 budgeted figure but, when adjusted to exclude allocations for capital outlay in both years, the growth in recurring operating expenses is 7% (or $1.9 million) over 2007. As is usually the case, the bulk (84%) of the increased operating expenses are attributable to personnel costs (salaries, wages and benefits). Only 10% ($200,000) of the growth in expenses equates to increased service levels. First and foremost of the improved services is the addition of two police officers in the patrol division of the police department. Even though 10 additional officer positions have been added over the past three years (representing an average exceeding three new officers each year), the activity load in the department continues to grow. The two additional officers next year will keep up with that growth. As population continues to grow, so does the number of citizen calls for police service as well as the number of contacts initiated by patrol officers via traffic enforcement, neighborhood patrol, etc. The department expects more than 50,000 such events next year, representing a 10% increase over the prior year; about half of the recent growth, however, is attributable to the increase in traffic stops as a result of the on-going traffic safety emphasis. v SERVICE CALLS / POLICE OFFICER 900 850 800 750 700 650 600 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Another service improvement reflected in the 2008 budget is a second court services specialist. While the current court services specialist oversees the Graffiti Abatement Program (GAP) and an occasional work crew, a second specialist is expected to operate a "full time" work crew (30 hours a week). The additional expense of about $50,000 annually will be offset by the avoidance of jail time expense (about $50/day/offender). An associated benefit of this expansion of the work crew capability will be a modest reduction of the overcrowding problem at the county jail (a reduction of at least five beds per day over the year is expected, representing a net general fund savings of about$40,000 annually in jail expense). Beyond those service improvements, the general fund expenses will increase because of external impositions and, of course, the annual increase in personnel wages and benefits. As illustrated several cost increases are unavoidable and must be absorbed in the 2008 budget: vi IMPOSED COST INCREASES MCL Library Operation Employee Health Fee, $130,000 Insurance, $291,000 County Dispatch Use Fee, $197,000 County Jail Use Fee, State Pension $200,000 Payments, $219,000 • The single-largest imposition is the $291,000 increase in payments for health insurance benefits. • Another $219,000 increase is attributable to increased employee pension payments required by the state's pension system. PENSION COSTS $700,000 (General Fund Portion) $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $O Lillis 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 PERS M LEOFF • The annual expense for county jail services is increased by $200,000 in view of the rate of use experienced in 2007. vii • The general fund share of the fee for county dispatch service jumps $197,000 next year, as Franklin County has imposed on the city a new cost-sharing formula commencing in 2008 which will result in Pasco paying about 80% of county-wide dispatch costs not covered by the county telephone tax and state grants each year. EMERGENCY DISPATCH COSTS (General Fund Portion) $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 2001 2002 2003 2004 2005 2006 2007 2008 A notable cost increase imposed on the city is the annual contract fee for operation of the Pasco library by the Mid-Columbia Library District; it rises another $130,000 next year (on top of an $80,000 increase last year), with no perceived increase in services delivered at the Pasco library. Because the fee is tied to the city's assessed value (just as if the city were part of the District's tax assessment), the annual fee will continue to grow commensurate with the city's growth in assessed value (irrespective of service costs). At a total operating cost of nearly $1.2 million in 2008, the total cost is approaching the level at which the city may need a change in the contract formula or undertake library operations on its own (Richland, for example, operates what is widely-known as a superior library facility at an annual cost of $1.5 million). At the rate of growth of Pasco's assessed value, it will not take long before Pasco is spending as much as Richland but not receiving a comparable service. As the city's contract with the District will expire at the end of 2010, it is recommended that Council employ a consultant to analyze the existing District service level and viable options for Council consideration well in advance of the contract expiration. viii LIBRARY SERVICE CONTRACT FEE $1,200,000 Projected $1,000,000 - $800,000 - $600,000 - $400,000 $200,000 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 As the foregoing cost impositions add up to a bit more than $1 million, the balance of general fund expenditure growth (about $850,000) is attributable to escalation in wages and benefits. A quarter of that is the budgetary increase in overtime expense in both Police ($100,000) and Fire ($120,000) operations; both increases reflect the recent effect of bargaining contract obligations regarding work schedules, leading to higher overtime expense to cover holes in the work schedule to accommodate discretionary time off. ENDING FUND BALANCE (General Fund) $9,000,000 $8,000,000 $7,000,000 PROJECTED $6,000,000 $5,000,000 BUDGETED $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 lx Of the nearly $30 million budgeted for expenditure in the general fund next year, nearly $1.3 million will acquire capital equipment or provide for small construction projects. This represents a substantial increase over the 2007 level of $910,000, but virtually all of the allocation represents use of the "surplus" realized in the growth of the general fund ending balance (the ending balance change is generated by the difference between the actual total revenue and actual total expense for the prior year). As a consequence, the projected general fund ending balance for 2008 will decline to $4.2 million, or 15% of recurring operating expenses (10% is a recommended minimum). The ending balance should not shrink much more, as it is the working capital "cushion" for the city's general operations; it absorbs unanticipated costs each year as well as covers cash flow variances caused by seasonal receipt of certain taxes (such as the property tax). And, with growing probability, it will act as a "shock absorber" when sales tax receipts flatten or other recurring revenue sources decline. X GENERAL FUND RESOURCES 2007 BUDGET $26,207,040 (Excludes Fund Balance) 2.75%- 2.78% � �osz^ia IN SALES TAX-26.98% 9.73% /-26.98% ■PROPERTY TAX- 19.86% ❑UTILITY TAX-24.23% 5.89% ❑OTHER TAXES-3.61% ■LICENSES&PERMITS-3.65% 3.65% �� - _ -,.. ❑INTERGOV. REVENUE-5.89% ■CHARGES FOR SERVICES-9.73% 3.61% ❑FINES&FORFEITURES-2.75% ■MISC. REVENUE-2.78% 19.86% ■OTHER FINAN.SOURCES-0.52% 24.23oru GENERAL FUND RESOURCES 2008 PROPOSED BUDGET $28,130,100 (Excludes Fund Balance) ■3.03% 00.47% ❑3.10% ■SALES TAX-28.57% ❑9.22°/-, 028.57% ■PROPERTY TAX-19.53% 04.21%- ❑UTILITY TAX-25.09% ❑OTHER TAXES-3.34% ■3.45% ■LICENSES&PERMITS-3.45% ❑INTERGOV. REVENUE-4.21% ❑3.34% ■CHARGES FOR SERVICES-9.22% ❑FINES&FORFEITURES-3.10% ■MISC. REVENUE-3.03% MOTHER FINAN.SOURCES-0.47% ❑25.09% ■19.53% X1 GENERAL FUND EXPENDITURES BY CATEGORY-2007 BUDGET a.79°i° $27,613,068 (Excludes Fund Balance) 3.71% ❑SALARIES&WAGES-44.61% 0 5.91 i° ■PERSONNEL BENEFITS-12.85% 44.61% 3.30% ❑SUPPLIES-1.50% ❑OTHR SVCS&CHGS -19.33% ■CAPITAL OUTLAY-3.30% ❑INTERGOVERNMENTAL-5.91% 19.33° ■DEBT SERVICE-3.71% ❑INTERFUND PAYMNTS-8.79% 1.50% 12.85% GENERAL FUND EXPENDITURES BY CATEGORY-2008 PROPOSED BUDGET 7.79% $29,855,856 (Excludes Fund Balance) 3.09% 6.52%- ■SALARIES&WAGES-44.56% 44.56% ■PERSONNEL BENEFITS-13.80% 4.34% ❑SUPPLIES- 1.47% ❑OTHR SVCS&CHGS -18.42% ■CAPITAL OUTLAY-4.34% ❑INTERGOVERNMENTAL-6.52% 18.42% ■DEBT SERVICE-3.09% ❑INTERFUND PAYMNTS-7.79% 1.47%J 13.80% X11 GENERAL FUND EXPENDITURES BY DEPARTMENT-2007 BUDGET $27,613,068 (Excludes Fund Balance) 0.38% 3.73% -3.61% 2.19% ■CITY COUNCIL-0.38% 13.63% •MUNICIPAL COURT-3.61% ❑CITY MANAGER-2.19% 3.71%� 31.90% ❑POLICE-31.90% 3.20% ■FIRE-12.82% ❑ADMIN&COMM.SVCS.-17.04% 3.91% ■COMM. DEVELOPMENT-3.88% ❑ENGINEERING-3.91% 3.88% ■CAPITAL OUTLAY-3.20% ■DEBT SERVICE-3.71% ❑NON-DEPARTMENTAL-13.63% 17.04% ❑LIBRARY-3.73% 12.82% GENERAL FUND EXPENDITURES BY DEPARTMENT-2008 PROPOSED BUDGET $29,855,856 (Excludes Fund Balance) 0.39% 3.73% 2.24% ❑CITY COUNCIL-0.39% 10.84% ■MUNICIPAL COURT-3.73% 3.09% ❑CITY MANAGER-2.24% 4.13% 34.21% ❑POLICE-34.21% ■FIRE-12.90% ❑ADMIN&COMM.SVCS.-17.04% 3.94% ■COMM. DEVELOPMENT-3.62% ❑ENGINEERING-3.94% 3.62% ■CAPITAL OUTLAY-4.13% ■DEBT SERVICE-3.09% ❑NON-DEPARTMENTAL-10.84% ❑LIBRARY-3.88% 17.04% 12.90% X111 STREETS The street fund, which accounts for the day-to-day street maintenance activities (such as striping, patching, signage, lighting and signals), perennially requires a subsidy from the general fund to provide sufficient resources. The city's share of annual gas tax receipts (from the state) is simply insufficient to support the annual maintenance requirements of the local street network — and the cost obligations grow faster than gas tax revenue. Only the state can increase the gas tax, so the city must "fill the gap" between gas tax receipts and street maintenance expenses, through the use of local taxes (transfers from the general fund). Total operating revenue to the street fund will increase about 10% next year. While the increase is certainly welcome, the makeup of that change is of particular note. As a fractional share of the local utility tax is deferred directly to the street fund, those receipts will grow about 6% next year, to $190,000 (or about 13% of operating revenue). Understated in the 2007 budget, the diversion of franchise fees will grow by $30,000, to reach $200,000 (14% of operating revenue). Notably, the city's share of the gas tax will increase due mostly to population growth (the tax is distributed by the state to cities on a per-capita basis); because the 2007 figure was understated, the budget-to-budget change will be $110,000, reaching $780,000 next year (still representing only 53% of recurring street fund revenue). The balance of revenue to offset necessary expenses in the fund will come directly from the general fund, in the form of operating transfers ($130,000 for maintenance expenses and another $150,000 for construction expenses). When added to the diverted franchise fee and utility tax receipts, the local "subsidy" for the street fund totals $670,000, or 46%. Expenses are up about 6% next year, mostly due to capital outlay increases; when adjusted to exclude capital expenditures, the recurring operating expenses are virtually flat. xiv STREET MAINTENANCE FUND REVENUES GENERALFUND CONSTRUCTION UTILITY TAX TRANSFER,$150,000 DIVERSION,$190,000 GENERALFUND j OPERATIONS FRANCHISE FEE TRANSFER, $130,000 DIVERSION, $200,000 STATE GAS TAX $780,000 The arterial street fund is used to account for the receipt and expenditure of state and federal road improvement funds and grants for the construction of primary and secondary streets and associated improvements. Consequently, the funding level varies greatly from year-to-year, depending on the number and size of projects and available funding from other sources. The 2008 budget allocates: $900,000 for the Court Street Overpass (the revenue budget includes $395,000 from the state legislature for this project); $1 million for Phase 2 of the Court Street widening project (between roads 84 and 100); $500,000 for widening Argent Road (between roads 72 and 84 to accommodate the new Chiawana High School); and a traffic signal at Road 68 and Court Street. AMBULANCE After years of struggling to stabilize the financial aspects of the ambulance service, the 2007 creation of the "ambulance utility" appears to have accomplished that goal. The monthly charge and usage fees, combined with the $420,000 annual subsidy from the city's general fund (required by state law), are expected to cover operating costs through the year and avoid a year- end supplemental subsidy from the general fund. The 2008 budget anticipates a beginning balance of about $40,000 and an ending balance of about $78,000 (only 4% of operating expenses), needing no adjustment to the rates established in 2007. xv UTILITIES The only fund larger than the general fund, the water/sewer fund accounts for the receipt and expenditure of income generated through the use of the combined utility system. As an enterprise, the water/sewer fund is supported solely by revenues derived from users of the utility system (water, sewer, industrial process water, irrigation and storm water) and each utility is accounted for separately. Clearly the healthiest of the many separate funds employed by the City in fulfilling its wide variety of service obligations, the water/sewer fund has expanded over the past decade to add: processed water(food processing center); storm drainage; and, most recently, irrigation water. As the community has grown rapidly the past few years, so has the utility fund, as it accounts for all the utility services required by the thousands of new homes built over the past decade. While the rate of customer growth has slowed over the past two years (now about 500 annually instead of 1,000), the cumulative growth effect continues to stretch the manpower limitations provided by current funding levels. Accordingly, the 2008 budget improves that capacity by adding a heavy equipment operator in the water distribution division to tackle the hydrant replacement program and large meter replacements, as the existing crew is consumed by day-to- day and annual maintenance requirements. Another utility worker position is added to the water division to assist the cross connection program installation of backflow assemblies which protect the city's water supply from potential contamination from cross connections (typically, irrigation systems). In the six years since the installation program was started, more than 1,200 have been completed; unfortunately, another 1,800 still need the conversion. Rather than consume nine more years, the additional utility worker will allow the timeframe to be reduced to about four years to complete the program. The problematic element of the utilities budget is the storm drainage system. It has historically been short on revenue to cover its expenses (much like the ambulance fund of past years), relying on support from the other utilities. To compound the problem, the growing number of catch basins, retention ponds and other storm drainage facilities demands another crew (heavy equipment operator and utility worker). The combined effect of the additional crew and closing xvi the gap between expenses and annual revenue requires an increase in the monthly stormwater fee, to $3/month(up from$1.80/month). Beyond the operational impacts, the 2008 utilities budget continues to reflect significant capital expenditures (nearly $7 million next year). More than $1 million will be spent on new water lines and another $1 million will go toward improvements at the water production plant and another $1.6 million will relieve a constraint in the sewer plant capacity by converting historical reliance on "drying beds" to a "UV" (ultraviolet) disinfectant system. As the budget contemplates all of the capital projects being funded by cash, the projected ending balance is reduced to only $1.1 million, or 8% of operating expenses. It is recommended that Council consider authorizing revenue bonds to finance the larger projects next year, thus preserving a more comfortable cash balance in the utility fund. MEDICAL / DENTAL Another internal service, the medical/dental fund accounts for the medical/dental benefit payments (claims) for employees (and dependents). As a "self-insured" program, benefits are provided by the fund and the expenses are offset by revenue in the form of assessments against each operating fund (most notably the general fund). As claims increase (with age and number of employees as well as medical cost inflation), so must assessments (commonly called "premiums"). While the city's experience over the long run has been very good, the past few years have been much more typical of the marketplace for health insurance premiums. As illustrated in the graph, the monthly "premium" (average cost per employee to cover all expenses of the fund) has escalated rapidly over the past three years, reaching nearly $1,000/month per police officer or firefighter and more than $700/month for non-uniformed employees (the disparity reflects the fact that "uniformed" employee medical costs are 100% covered, while other employees are covered at 80%). Where it once was a relatively inexpensive personnel cost, the health insurance benefit alone now represents a "fringe benefit" cost exceeding 20% of the average annual wage. As such, it has simply become too expensive for the employer to fully bear and the city must strive to reach a more balanced method of providing for health coverage of its employees. xvii HEALTH INSURANCE PREMIUM (Per Employee/Monthly) $900 $800 $700 $600 $500 $400 $300 $200 2000 2001 2002 2003 2004 2005 2006 2007 EPERS ELEOFF INDUSTRIAL DEVELOPMENT The industrial development infrastructure fund (IDIF) was created in 2005 as part of Council's initiative to foster more industrial investment in the community, ultimately striving to enhance the property tax base. The initial $1 million allocation (from property sales at Sun Willows) helped to construct Heritage Boulevard connecting SR12 to the 600-acre industrial area south of East"A" Street. Owners of industrial properties in that vicinity are contemplating improvements to East "A" Street and the Port of Pasco is undertaking the effort to install a rail switch and provisions for a rail spur to encourage industrial investment in that area. Participation of the city may be appropriate in some of these (and possibly other) efforts. In addition to the balance of the original allocation, the 2008 budget reflects the recommended assignment of the annual "convention center agreement" payment (about $140,000) to this fund. While this is a reduction in general fund income, it has a finite life and would be more appropriately used for capital expenditures rather than relying on it for recurring operating expenses elsewhere. To the extent these funds are not needed for industrial development purposes, they can be transferred by future City Council action to other capital purposes. xviii CAPITAL PROJECTS The capital projects budget separates project expenditures from the operating budget, providing a clearer picture of capital projects from year to year as well as implementing the Capital Improvement Plan fixed by Council action each summer. 41 such projects are budgeted for 2008; 5 of them are considered "continuing" projects (started before 2008), while 36 "new" projects are included in the 2008 capital projects budget. Some of those projects are worthy of particular note. Streets: as noted in the arterial street fund discussion, the widening of Court Street between roads 84 and 100 next year, along with installation of a traffic signal at the intersection of Road 68 and Court Street, will complete the major overhaul of Court Street between roads 68 and 100 initiated in 2007. Widening of Argent between roads 72 and 84 is necessitated next year by the construction of the new Chiawana High School in that vicinity. • Utilities: to further accommodate the new high school, a sewer pump station and sewer main extension will be installed in the vicinity of Argent and Road 84 next year. Improving the capacity to produce clean water and to process sewage will require projects at both the water plant ($800,000) and sewer plant ($1.6 million). And a water main extension ($800,000) in East Pasco will further encourage private investment in that vicinity. • Other: several smaller but nonetheless important projects are funded for 2008, including $150,000 for library facility improvements (mostly to facilitate the addition of more computers for public use). The unused balance ($340,000) of a state grant totaling $1.6 million will make further improvements at the baseball stadium, most notably to modify some of the original bleacher seating. The third (and final) phase of renovating Volunteer Park (initiated in 2001) will be completed next year, thanks to a $160,000 allocation from the CDBG program. And the long-awaited vehicle storage building for the fire department will be constructed at the Road 68 station site, improving the department's access to its equipment as well as freeing up more storage space needed at the city shops for utility equipment. xix COUNCIL GOALS Beyond funding basic operations each year, the annual budget also supports the pursuit of Council's biennial goals (which represent a deliberate effort of the elected leadership to improve the quality of community life in Pasco). Of the 15 goals set by Council in spring 2006, some have already been accomplished while others require further effort. The 2008 budget includes specific financial allocations toward achievement of the following goals: • State Infrastructure: (Work with state legislative representatives to obtain the financial assistance necessary to improve traffic flow at Broadmoor Blvd interchange and construct a pedestrian overpass of SR395 at Court Street.) The city was successful in obtaining a direct allocation of $400,000 from the state legislature in April 2007; the 2008 budget reflects the receipt of this grant in partial payment of the estimated $900,000 cost of constructing the pedestrian overpass of SR395 at Court Street. • Industrial Development: (Work with the Port and other entities to foster more industrial development, focusing efforts in the following geographic areas: Sacajawea Industrial Park; Broadmoor Interchange; and Foster Wells/SR395) 2007 saw completion of the new truck route (now Heritage Blvd.) connecting the 600 acre industrial area south of"A" Street to the nearby interchange with SR12. The 2008 budget recommends assignment of the annual proceeds of the convention center contract to the IDIF so that funds will be available in 2008 and beyond to assist the installation of public infrastructure (streets, utilities, rail lines, etc.) that may be necessary to attract substantial private investments (and associated expansion of the community tax base) not only in the Heritage Boulevard vicinity, but Broadmoor and Foster Wells interchange areas as well. • Chiawana Park: (Determine an appropriate means of making the federally-owned park available for public use without harming the city's ability to sustain existing municipal service levels.) The 2008 budget absorbs the full cost of operating Chiawana Park ($100,000 annually), as a long-term lease is expected (finally) to be executed by early 2008. xx • Internet Access: (Create, as a pilot project, an "internet access center" to expand opportunity for internet access in the East Pasco neighborhood and evaluate the project's effectiveness for possible replication in other neighborhoods of the city) The $30,000 expense of operating "CyberStop" (already opened at the Kurtzman building) is included in the recreation services budget; the pilot project will be evaluated at the end of 2008. • Rivershore Trail: (Complete the regional Rivershore trail on the Pasco side of the river, thereby linking Sacajawea State Park and Chiawana Park via the trail.) The estimated $600,000 project cost was contained in the 2007 Capital Projects budget but, due to delays in obtaining required permits and additional financial aid, the project is expected to be constructed in early 2008. • Municipal Center Space Needs: (Develop a contemporary analysis of the work space needed to efficiently and effectively accommodate the projected growth of municipal service functions and associated employees over the next 20 years.) While the "needs analysis" was completed in 2007 and identified the amount of additional work space needed, the 2008 budget includes $100,000 (in the capital improvement fund) for preliminary design work necessary to identify construction costs in preparation for the 2009 budget(the additional space should be constructed by 2011). SUMMARY The 2008 budget presents a much sunnier picture than was afforded by the 2007 budget. It keeps pace with increased service demand in the police department while absorbing several cost impositions just to maintain current levels of other services in the community. It does so while "living within its means" and concurrently avoids an increase in the property tax rate (for the 6th consecutive year). The only cost increase to citizens recommended in the 2008 budget is the stormwater fee—up $1.20/month; an adjustment necessary to comply with state-mandated storm drainage functions and responsibilities. xxl Perhaps more important, however, is the continuing progress in achieving many of the biennial goals fixed by Council in spring 2006. Each of those 15 goals is aimed at improving one or more elements of community life in Pasco, a focus over and above the delivery of day-to-day services such as street maintenance, utility operation, emergency service, recreation programs, and so on. As each of those goals is realized,Pasco is made even better than it was a year before. The 2008 budget facilitates that kind of targeted improvement for the community at large while sustaining basic services,thus contributing to Pasco's realization of"Progress-Pride-Prosperity." Respectf ly submitted, G y tch field ity Manager xxii CITY OF PASCO PRINCIPAL OFFICIALS As of January 1, 2007 ELECTED OFFICIALS MAYOR JOYCE OLSON—District 4 COUNCILMEMBERS JOE JACKSON—District 1 MICHAEL GARRISON—District 2 ROBERT HOFFMANN—District 3 REBECCA FRANCIK—District 5 MATT WATKINS—At Large TOM LARSEN—At Large APPOINTED OFFICIALS GARY CRUTCHFIELD—City Manager ROBERT ALBERTS—Public Works Director STANLEY STREBEL—Administrative & Community Services Director DENIS AUSTIN—Chief of Police GREGORY GARCIA—Fire Chief xxiii ORDINANCE NO. AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2008. WHEREAS,subsequent to due notice and public hearing thereon,the City Council of the City of Pasco has approved an operating budget for the year 2008;NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO,WASHINGTON DO ORDAIN AS FOLLOWS: Section One. The following budget containing the totals set forth for each fund for the year 2008 is hereby adopted FUND EXPENDITURE REVENUE GENERAL FUND $ 34,180,100 $ 34,180,100 CITY STREET FUND 1,494,200 1,494,200 ARTERIAL STREET FUND 4,476,000 4,476,000 I-182 CORRIDOR TRAFFIC IMPACT FUND 718,000 718,000 STREET OVERLAY FUND 2,004,000 2,004,000 BLOCK GRANT FUND 883,700 883,700 KING COMMUNITY CENTER FUND 138,700 138,700 AMBULANCE SERVICE FUND 1,999,200 1,999,200 CONTINGENCY FUND 163,000 163,000 CEMETERY FUND 279,700 279,700 ATHLETIC PROGRAMS FUND 128,100 128,100 SENIOR CENTER FUND 243,200 243,200 MULTI-MODAL FACILITY FUND 57,500 57,500 BI-CENTENIAL FUND 5,750 5,750 RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 25,800 25,800 SPECIAL LODGING ASSESSMENT FUND 190,100 190,100 LITTER ABATEMENT FUND 17,100 17,100 REVOLVING ABATEMENT FUND 325,000 325,000 TRAC DEVELOPMENT&OPERATING FUND 245,500 245,500 PARK FUND 1,935,100 1,935,100 CAPITAL IMPROVEMENT FUND 4,200,000 4,200,000 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE FUND 725,000 725,000 STADIUM/CONVENTION CENTER FUND 590,450 590,450 1999 G.O.BOND FIRE/LIBRARY FUND 261,000 261,000 2002 G.O.REFUNDING BOND FUND 615,000 615,000 WATER/SEWER FUND 23,400,000 23,400,000 EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 798,300 798,300 EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 341,480 341,480 EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 2,342,540 2,342,540 EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 1,739,500 1,739,500 MEDICAUDENTAL INSURANCE FUND 3,380,000 3,380,000 CENTRAL STORES FUND 41,000 41,000 CEMETERY TRUST FUND 377,000 377,000 CEMETERY PRE-NEED TRUST 72,100 72,100 BOULEVARD PERPETUAL MAINTENANCE FUND 1,366,000 1,366,000 FIRE PENSION FUND 4,512,000 4,512,000 LANDFILL REMEDIATION FUND 122,000 122,000 LOCAL IMPROVEMENT DISTRICT GUARANTY FUND 1,680,500 1,680,500 GRAND TOTAL ALL FUNDS $ 96,073,620 $ 96,073,620 Section Two. This Ordinance shall be in full force and effect on January 1,2008. PASSED by the City Council of the City of Pasco this 17th day of December,2007. ATTEST: Joyce Olson,Mayor Debbie Clark,City Clerk Approved as to Form: Leland B.Kerr,City Attorney 1 CITY OF PASCO 2008 SUMMARIZED REVENUES ALL OPERATING FUNDS INTER- CHARGES LICENSES GOVERN. FOR TAXES &PERMITS REVENUE SERVICES GENERAL FUND: GENERAL $ 21,563,000 $ 970,900 $ 1,186,500 $ 2,598,500 SPECIAL REVENUE FUNDS: CITY STREET 190,000 212,000 780,000 0 ARTERIAL STREET 0 0 2,305,000 0 1-182 CORRIDOR TRAFFIC IMPACT FUND 0 0 0 0 STREET OVERLAY 754,000 0 0 0 COMMUNITY DEVEL.BLOCK GRANT 0 0 765,700 0 KING COMMUNITY CENTER 0 0 0 2,000 AMBULANCE SERVICES 0 0 31,200 1,495,000 CONTINGENCY 0 0 0 0 CITY VIEW CEMETERY 0 0 0 205,000 ATHLETIC PROGRAMS 0 0 0 86,100 SENIOR CENTER 0 0 25,000 0 MULTI-MODAL FACILITY 0 0 0 0 B I-CENTEN IAL 0 0 0 0 RIVERSHORE TRAIL&MARINA MAINT. 0 0 0 0 SPECIAL LODGING ASSESSMENT 190,000 0 0 0 LITTER ABATEMENT 0 0 0 6,000 REVOLVING ABATEMENT 0 0 0 12,000 TRAC DEVELOPMENT&OPERERATION 190,000 0 0 0 PARK 0 0 0 245,100 CAPITAL IMPROVEMENT 700,000 0 0 0 INDUSTRIAL DEVEL& INFRASTRUCTURE 0 0 140,000 0 STADIUM/CONV.CENTER 190,000 0 340,000 0 DEBT SERVICE FUNDS: 1999 G.O.BOND FIRE/LIBRARY 165,000 0 0 0 2002 G.O.REFUNDING BOND 380,000 0 0 0 ENTERPRISE FUNDS: WATER/SEWER 0 0 0 15,888,045 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL-OPER.-GOV 0 0 0 12,000 EQUIPMENT RENTAL-OPER.-PROP 0 0 0 2,000 EQUIP RENTAL-REPLACEMENT-GOV 0 0 0 0 EQUIP RENTAL-REPLACEMENT-PROP 0 0 0 0 MEDICAL/DENTAL INSURANCE 0 0 0 0 CENTRAL STORES 0 0 0 35,000 TRUST&AGENCY FUNDS: CITY VIEW CEMETERY TRUST 0 0 0 20,000 CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 10,100 BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0 FIREMEN'S PENSION 0 0 42,000 0 LANDFILL REMEDIATION 0 0 0 0 LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0 TOTAL ESTIMATED REVENUES $ 24,322,000 $ 1,182,900 $ 5,615,400 $ 20,616,845 2 FINES OTHER BEGINNING TOTAL AND MISC. FINANCING INTERFUND FUND AVAILABLE FORFEIT. REVENUE SOURCES TRANSFERS BALANCE RESOURCES $ 874,900 $ 853,300 $ 2,000 $ 131,000 $ 6,000,000 $ 34,180,100 0 2,100 100 280,000 30,000 1,494,200 0 1,000 0 1,620,000 550,000 4,476,000 0 218,000 0 0 500,000 718,000 0 50,000 0 0 1,200,000 2,004,000 0 68,000 0 0 50,000 883,700 0 28,700 0 98,000 10,000 138,700 0 11,000 0 420,000 42,000 1,999,200 0 7,000 0 0 156,000 163,000 0 2,700 0 57,000 15,000 279,700 0 2,000 0 0 40,000 128,100 0 45,700 0 167,500 5,000 243,200 0 47,500 0 0 10,000 57,500 0 250 0 0 5,500 5,750 0 10,800 0 0 15,000 25,800 0 0 0 0 100 190,100 0 10,100 0 0 1,000 17,100 40,000 23,000 0 0 250,000 325,000 0 500 0 50,000 5,000 245,500 0 90,000 0 0 1,600,000 1,935,100 0 100,000 0 0 3,400,000 4,200,000 0 25,000 0 0 560,000 725,000 0 20,450 0 35,000 5,000 590,450 0 6,000 0 0 90,000 261,000 0 15,000 0 0 220,000 615,000 0 982,000 310,000 0 6,219,955 23,400,000 0 746,300 0 0 40,000 798,300 0 299,480 0 0 40,000 341,480 0 601,540 41,000 0 1,700,000 2,342,540 0 289,500 0 0 1,450,000 1,739,500 0 2,930,000 0 0 450,000 3,380,000 0 0 0 5,000 1,000 41,000 0 15,000 0 0 342,000 377,000 0 2,000 0 0 60,000 72,100 0 146,000 0 0 1,220,000 1,366,000 0 170,000 0 0 4,300,000 4,512,000 0 6,000 0 0 116,000 122,000 0 60,500 0 0 1,620,000 1,680,500 $ 914,900 $ 7,886,420 $ 353,100 $ 2,863,500 $ 32,318,555 $ 96,073,620 3 CITY OF PASCO 2008 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS OTHER SALARIES PERSONNEL SERVICES &WAGES BENEFITS SUPPLIES &CHARGES GENERAL FUND: CITY COUNCIL $ 78,000 $ 7,000 S 1,100 $ 29,225 MUNICIPAL COURT 623,145 213,670 22,100 233,090 CITY MANAGER 432,475 129,125 7,200 101,400 POLICE DEPARTMENT 5,185,850 1,534,175 133,500 2,153,950 FIRE 2,713,775 614,355 39,800 215,060 ADMINISTRATIVE&COMM.SERVICES 2,473,980 759,175 184,150 1,424,475 COMMUNITY DEVELOPMENT 597,025 203,650 12,300 241,940 ENGINEERING 764,500 246,900 24,400 95,500 NON-DEPARTMENTAL 450,000 415,000 14,500 964,275 LIBRARY 0 0 1,500 47,600 TOTAL GENERAL FUND 13,318,750 4,123,050 440,550 5,506,515 SPECIAL REVENUE FUNDS: CITY STREET 365,650 123,875 63,000 455,100 ARTERIAL STREET 0 0 0 0 1-182 CORRIDOR TRAFFIC IMPACT FUND 0 0 0 0 STREET OVERLAY 0 0 0 0 BLOCK GRANT 107,425 37,675 1,000 20,575 KING COMMUNITY CENTER 48,575 16,375 3,600 58,090 AMBULANCE SERVICES 1,252,800 267,200 41,100 65,600 CONTINGENCY 0 0 0 0 CITY VIEW CEMETERY 88,000 26,175 45,000 32,400 ATHLETIC PROGRAMS 17,000 2,425 18,400 48,350 SENIOR CITIZENS CENTER 96,375 33,200 12,000 87,582 MULTI-MODAL FACILITY 600 200 2,400 46,240 BI-CENTENIAL 0 0 0 0 RIVERSHORE TRAIL&MARINA MAINT 4,000 675 250 8,600 SPECIAL LODGING ASSESSMENT 0 0 0 190,000 LITTER ABATEMENT 0 0 0 12,000 REVOLVING ABATEMENT 0 0 0 21,500 TRAC DEVELOPMENT&OPERATING 0 0 0 0 PARK DEVELOPMENT 0 0 0 0 CAPITAL IMPROVEMENT 0 0 0 0 INDUSTRIAL DEVEL&INFRASTRUCTURE 0 0 0 0 STADIUM/CONVENTION CENTER 1,000 250 200 108,400 DEBT SERVICE FUNDS: 1999 G.O.BOND FIRE/LIBRARY 0 0 0 0 2002 G.O.REFUNDING BONDS 0 0 0 0 ENTERPRISE FUNDS: WATER/SEWER 2,347,220 819,325 730,800 1,943,100 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL-OPER.-GOV 226,150 75,925 403,500 46,600 EQUIPMENT RENTAL-OPER.-PROP 0 0 135,600 13,500 EQUIP RENTAL-REPLACEMENT-GOV 0 0 0 0 EQUIP RENTAL-REPLACEMENT-PROP 0 0 0 0 MEDICAL/DENTAL INSURANCE 0 2,300,000 0 408,000 CENTRAL STORES 0 0 35,000 0 TRUST&AGENCY FUNDS: CITY VIEWCEMETERY TRUST 0 0 0 0 CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 0 BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0 FIREMEN'S PENSION 100,000 89,175 0 7,000 LANDFILL REMEDIATION 0 0 0 0 LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0 TOTAL ALL FUNDS $ 17,973,545 $ 7,915,525 $ 1,932,400 $ 9,079,152 4 INTERGOVT INTERFUND ENDING SERVICES CAPITAL DEBT PMT FOR INTERFUND FUND &TAXES OUTLAY SERVICE SERVICES TRANSFERS BALANCE TOTAL $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 115,325 0 4,100 0 17,520 0 0 1,113,625 0 200 0 0 0 0 670,400 725,300 52,376 0 437,910 0 0 10,223,061 26,000 500 0 246,010 0 0 3,855,500 1,200 6,000 0 243,660 0 0 5,092,640 1,000 0 0 24,780 0 0 1,080,695 0 0 0 45,300 0 0 1,176,600 84,500 1,234,310 923,550 6,875 1,305,000 4,293,234 9,691,244 1,110,000 0 0 1,910 0 0 1,161,010 1,948,000 1,297,486 923,550 1,023,965 1,305,000 4,293,234 34,180,100 0 296,600 0 188,880 0 1,095 1,494,200 0 4,460,000 0 0 0 16,000 4,476,000 0 0 0 0 315,000 403,000 718,000 0 710,000 0 0 400,000 894,000 2,004,000 50 526,000 0 12,000 141,500 37,475 883,700 0 0 0 6,930 0 5,130 138,700 74,000 65,380 0 154,650 0 78,470 1,999,200 0 0 0 0 0 163,000 163,000 750 0 47,000 27,720 0 12,655 279,700 0 0 0 10,100 0 31,825 128,100 0 0 0 8,100 0 5,943 243,200 0 0 0 4,310 0 3,750 57,500 0 0 0 0 0 5,750 5,750 0 0 0 2,800 0 9,475 25,800 0 0 0 0 0 100 190,100 0 0 0 1,200 0 3,900 17,100 0 0 0 9,000 0 294,500 325,000 135,000 0 101,975 0 0 8,525 245,500 0 0 0 0 0 1,935,100 1,935,100 0 575,000 0 0 0 3,625,000 4,200,000 0 0 0 0 0 725,000 725,000 0 340,000 125,425 2,400 0 12,775 590,450 0 0 165,300 0 0 95,700 261,000 0 0 382,050 0 0 232,950 615,000 1,927,500 6,841,300 4,259,175 1,264,920 400,000 2,866,660 23,400,000 0 9,000 0 17,400 0 19,725 798,300 0 0 0 9,600 0 182,780 341,480 0 400,000 0 0 0 1,942,540 2,342,540 0 250,000 0 0 0 1,489,500 1,739,500 0 0 0 18,000 0 654,000 3,380,000 0 0 0 0 0 6,000 41,000 0 0 0 0 15,000 362,000 377,000 0 0 0 0 2,000 70,100 72,100 0 0 0 0 50,000 1,316,000 1,366,000 0 0 0 12,000 0 4,303,825 4,512,000 0 0 0 0 0 122,000 122,000 0 5,000 0 0 0 1,675,500 1,680,500 $ 4,085,300 $ 15,775,766 $ 6,004,475 S 2,773,975 $ 2,628,500 $ 27,904,982 $ 96,073,620 5 CITY OF PASCO REVENUE SUMMARY GENERAL FUND SOURCE OF REVENUE 2005 2006 2007 2008 ACTUAL ACTUAL BUDGET BUDGET TAXES: GENERAL PROPERTY $ 4,323,410 $ 4,748,822 $ 5,205,000 $ 5,503,000 RETAIL SALES TAX 7,857,149 8,225,795 7,071,300 8,050,000 UTILITY Natural Gas 541,024 693,394 620,000 720,000 Solid Waste 356,733 341,674 400,000 420,000 Cable TV 259,930 265,108 300,000 250,000 Telephone 1,296,632 1,417,805 1,380,000 1,600,000 Electricity 2,644,026 2,770,008 2,500,000 2,900,000 Water 464,264 482,885 510,000 520,000 Sewer 692,505 699,891 640,000 660,000 OTHER TAXES Gambling 800,137 609,784 750,000 750,000 Leasehold 158,558 156,764 150,000 150,000 Admissions/Other 48,669 38,017 45,000 40,000 19,443,037 $20,449,947 $19,571,300 $21,563,000 LICENSES AND PERMITS: BUSINESS LICENSES 269,088 276,342 260,300 268,100 RENTAL LICENSES 42,120 42,536 45,800 45,800 BUILDING PERMITS 1,797,089 1,536,292 600,000 600,000 ANIMAL LICENSES 37,539 48,092 38,000 47,000 FRANCHISE FEES 173,285 0 0 0 OTHER 7,405 9,346 13,000 10,000 2,326,526 1,912,608 957,100 970,900 INTERGOVERNMENTAL: GRANTS 111,022 109,640 78,000 98,000 STATE SHARED REVENUES PUD Privilege Tax 132,941 126,330 125,000 125,000 Nuclear Generating Tax 216,102 264,419 220,000 250,000 Criminal Justice-Pop. 7,797 8,639 8,000 10,000 Criminal Justice-Spec.Prog. 31,018 34,022 32,000 38,000 DUI-Cities 7,027 7,443 7,000 8,000 Liquor Excise Tax 171,858 196,702 185,000 190,000 Liquor Board Profits 291,428 286,709 300,000 300,000 City-County Assistance 55,552 159,225 100,000 100,000 IN LIEU PAYMENTS 0 0 500 500 INTERLOCAL REVENUES 32,708 0 45,000 45,000 INTERGOVERNMENTAL SERVICE REVENUES 137,166 214,661 444,000 22,000 1,194,619 1,407,790 1,544,500 1,186,500 6 CITY OF PASCO REVENUE SUMMARY GENERALFUND SOURCE OF REVENUE 2005 2006 2007 2008 ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICE: ENGINEERING SERVICES 385,273 493,847 368,000 340,000 PLANNING CHARGES 220,579 321,780 164,000 164,000 SALE OF COPIES 5,068 5,889 4,600 4,600 LAW ENFORCEMENT 133,611 189,599 166,000 166,000 MUNI COURT CHARGES 281,020 286,488 285,000 330,000 ADMIN.SERVICES 909,300 957,960 990,540 954,900 RECREATION FEES 139,241 127,332 125,600 125,600 AIRPORT FIRE SERVICES 352,346 467,381 405,000 436,000 MISCELLANEOUS 35,039 39,021 40,600 77,400 2,461,477 2,889,297 2,549,340 2,598,500 FINES&FORFEITURES COURT FINES 657,426 753,299 682,000 831,000 COURT COST RECOUPED 21,451 11,709 13,500 14,400 PROBATION FEES 23,826 24,502 23,000 25,000 CONFISCATED MONEY 6,511 7,210 2,500 4,500 709,214 796,720 721,000 874,900 MISCELLANEOUS REVENUE: INTEREST EARNINGS 281,235 324,402 277,000 380,000 RENTS 443,294 458,657 436,700 438,200 CONTRIBUTIONS 15,185 20,437 10,500 10,500 OTHER MISCELLANEOUS 114,867 209,963 4,600 24,600 854,581 1,013,459 728,800 853,300 TOTAL GENERAL FUND REVENUE 26,989,454 28,469,821 26,072,040 28,047,100 OTHER FINANCING SOURCES: LOAN PAYMENTS RECD 11,500 23,400 0 0 OPERATING TRANSFERS 302,007 80,680 133,000 131,000 PROCEEDS OF L.T.DEBT 0 0 0 0 SALE OF ASSETS 25,695 0 1,000 1,000 INSURANCE RECOVERIES 19,197 530 1,000 1,000 358,399 104,610 135,000 133,000 TOTAL GENERAL FUND REVENUE OTHER FINANCING SOURCES 27,347,853 28,574,431 26,207,040 28,180,100 BEGINNING FUND BALANCE 5,608,741 7,062,462 6,000,000 6,000,000 TOTAL GENERAL FUND RESOURCES 32,956,594 T 35,636,893 32,207,040 34,180,100 7 CITY OF PASCO EXPENDITURE SUMMARY ALL OPERATING FUNDS 2005 2006 2007 2008 ACTUAL ACTUAL BUDGET BUDGET GENERAL FUND $ 32,956,594 $ 35,636,893 $ 32,207,040 $ 34,180,100 CITY STREET 1,243,974 1,496,513 1,407,200 1,494,200 ARTERIAL STREET 2,657,166 8,411,367 5,957,800 4,476,000 1-182 CORRIDOR TRAFFIC IMPACT FUND 0 440,128 382,000 718,000 STREET OVERLAY 2,308,938 2,331,466 1,947,000 2,004,000 BLOCK GRANT 1,061,930 954,269 859,500 883,700 KING COMMUNITY CENTER 123,666 148,034 126,700 138,700 AMBULANCE SERVICES 1,902,907 2,252,884 1,858,200 1,999,200 CONTINGENCY 146,941 152,752 154,644 163,000 CITY VIEW CEMETERY -1,696 248,129 258,700 279,700 ATHLETIC PROGRAMS 128,341 155,911 147,100 128,100 SENIOR CITIZENS CENTER 239,510 269,585 228,750 243,200 MULTI-MODAL FACILITY 50,576 57,448 49,100 57,500 BI-CENTENIAL 5,326 5,537 5,500 5,750 RIVERSHORE TRAIL& MARINA MAINT 29,417 31,949 31,800 25,800 SPECIAL LODGING ASSESSMENT 189,205 193,732 180,100 190,100 LITTER ABATEMENT 19,109 17,687 21,100 17,100 REVOLVING ABATEMENT 224,062 303,773 263,000 325,000 TRAC DEVELOPMENT&OPERATIONS 298,747 347,601 241,000 245,500 PARK DEVELOPMENT 3,061,135 2,873,907 2,215,100 1,935,100 CAPITAL IMPROVEMENT 3,384,074 3,730,887 2,625,000 4,200,000 INDUSTRIAL DEVEL&INFRASTRUCTURE 1,015,991 1,292,678 760,000 725,000 STADIUM/CONV.CENTER 228,664 275,793 1,243,400 590,450 SUN WILLOWS DEVELOPMENT 1,240,681 246,943 0 0 1999 G.O.BOND FIRE/LIBRARY 267,721 269,810 264,000 261,000 2002 G.O.REFUNDING 590,272 603,999 596,000 615,000 WATER/SEWER 35,876,960 34,964,712 26,328,955 23,400,000 EQUIP RENTAL-OPERATIONS-GOV 669,730 705,316 792,640 798,300 EQUIP RENTAL-OPERATIONS-PROP 169,175 172,897 310,420 341,480 EQUIP RENTAL-REPLACEMENT-GOV 1,379,782 1,803,365 2,052,960 2,342,540 EQUIP RENTAL-REPLACEMENT-PROP 1,575,297 1,573,760 1,561,332 1,739,500 MEDICAL/DENTAL INSURANCE 2,395,003 2,441,350 2,863,000 3,380,000 CENTRAL STORES 27,990 37,887 27,000 41,000 CITY VIEW CEMETERY TRUST 315,426 335,336 346,000 377,000 CITY VIEW CEMETERY PRE-NEED TRUST 38,949 51,732 40,800 72,100 BOULEVARD PERPETUAL MAINTENANCE 972,525 1,176,405 1,221,000 1,366,000 FIREMEN'S PENSION 4,130,155 4,286,287 3,754,000 4,512,000 LANDFILL REMEDIATION 108,357 113,598 114,000 122,000 LOCAL IMPROVEMENT DISTRICT GUARANTY 1,208,453 1,596,181 1,265,500 1,680,500 TOTAL ALL FUNDS $102,241,053 $112,008,501 $ 94,707,341 $ 96,073,620 8 CITY OF PASCO EXPENDITURE SUMMARY GENERALFUND 2005 2006 2007 2008 DEPARTMENT ACTUAL ACTUAL BUDGET BUDGET CITY COUNCIL $ 84,831 $ 106,376 $ 106,150 $ 115,325 MUNICIPAL COURT 825,946 977,330 996,515 1,113,625 CITY MANAGER 543,614 617,137 603,550 670,400 POLICE DEPARTMENT 8,140,292 8,570,660 8,809,373 10,223,061 FIRE DEPARTMENT 2,784,373 3,848,386 3,539,260 3,855,500 ADMINISTRATIVE&COMMUNITY SERVICES 4,322,889 4,553,616 4,706,185 5,092,640 COMMUNITY DEVELOPMENT 1,169,228 1,304,942 1,070,450 1,080,695 ENGINEERING 1,054,269 1,206,579 1,080,730 1,176,600 NON-DEPARTMENTAL 6,114,787 6,996,609 5,670,855 5,398,010 LIBRARY 864,921 940,963 1,030,000 1,161,010 TOTAL OPERATIONS 25,905,150 29,122,598 27,613,068 29,886,866 UNRESERVED ENDING FUND BALANCE 7,051,444 6,514,295 4,593,972 4,293,234 TOTAL EXPENDITURES $32,956,594 $35,636,893 $32,207,040 $34,180,100 2005 2006 2007 2008 CATEGORY ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $10,704,028 $12,214,016 $12,319,040 $13,318,750 PERSONNEL BENEFITS 2,627,336 3,018,339 3,549,210 4,123,050 SUPPLIES 405,410 410,364 414,450 440,550 OTHER SERVICES/CHARGES 5,498,961 5,571,271 5,337,450 5,506,515 INTERGOVTL SERVICES&TAXES 1,372,147 1,916,669 1,630,850 1,948,000 CAPITAL OUTLAY 1,405,380 1,179,645 910,068 1,297,486 DEBT SERVICE 945,548 896,982 1,025,380 923,550 INTERFUND PMT FOR SERVICES 556,340 821,612 973,620 1,023,965 INTERFUND TRANSFERS 2,390,000 3,093,700 1,453,000 1,305,000 TOTAL OPERATIONS 25,905,150 29,122,598 27,613,068 29,886,866 UNRESERVED ENDING FUND BALANCE 7,051,444 6,514,295 4,593,972 4,293,234 TOTAL EXPENDITURES $32,956,594 $35,636,893 $32,207,040 $34,180,100 9 THIS PAGE LEFT BLANK 10 INDIVIDUAL GENERAL FUND DEPARTMENTS 11 City Council The City has a Council-Manager form of government. The City Council consists of seven members elected for four-year terms overlapping terms. The Mayor, elected by the City Council, has equal voting rights with other councilmembers and possesses no veto power. The City Council appoints the City Manager to act as the chief executive officer of the City. CITIZENS OF PASCO CITY COUNCIL CITY COUNTY/ REGIONAL LEOFF DISABILITY BOARD FRANKLIN COUNTY EMERGENCY MANAGEMENT CIVIL SERVICE COMMISSION HOUSING AUTHORITY PARKS&RECREATION ADVISORY SENIOR CITIZENS COUNCIL ADVISORY COMMITTEE PLANNING COMMISSION B-F REGIONAL COUNCIL FIREMEN'S PENSION BOARD B-F-TRANSIT AUTHORITY CODE ENFORCEMENT B-F-HEALTH DISTRICT BOARD PUBLIC FACILITIES DISTRICT CITY MANAGER 12 The City Council is responsible for: Developing municipal policy and providing direction to the City Manager. Overseeing municipal finances,approving contracts,acquisition and/or conveyance of land or other property,adoption and amendment of the City's Comprehensive Land Use Plan,and exercising municipal legislative authority. Ongoing efforts to diversify and expand Pasco's economy as well as continued provision of cost-effective municipal services. CITY COUNCIL EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 62,430 $ 72,006 $ 72,325 $ 78,000 PERSONNEL BENEFITS 5,485 6,258 6,300 7,000 SUPPLIES 488 1,127 1,100 1,100 OTHER SERVICES/CHARGES 16,428 26,985 26,425 29,225 INTERGOV 'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 84,831 $ 106,376 $ 106,150 $ 115,325 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX MAYOR 1.00 1.00 1.00 1.00 1100 COUNCILMEMBER 6.00 6.00 6.00 6.00 900 TOTAL 7.00 7.00 7.00 7.00 13 Municipal Court CITY MANAGER JUDGE COURT ADMINISTRATOR COURT SERVICES LEAD COURT CLERK SPECIALIST PROBATION OFFICER DEPUTY COURT CLERKS PROBATION CLERK Mission Statement: Pasco Municipal Court recognizes the importance of treating individuals appearing before the court in a fair and impartial manner so that everyone,to the extent possible, feels that he or she has truly had their day in court whether the matter to be heard is civil or criminal in nature. 14 MUNICIPAL COURT EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 505,832 $ 547,830 $ 565,175 $ 623,145 PERSONNEL BENEFITS 113,621 134,865 181,850 213,670 SUPPLIES 15,861 16,552 19,400 22,100 OTHER SERVICES/CHARGES 181,625 268,090 214,990 233,090 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 1,027 2,373 3,100 4,100 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 7,980 7,620 12,000 17,520 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 825,946 $ 977,330 $ 996,515 $ 1,113,625 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX JUDGE 0.75 0.75 0.75 0.75 7,227 COURT ADMINISTRATOR 1.00 1.00 1.00 1.00 5,782 COURT PROBATION OFFICER 1.00 1.00 1.00 1.00 18.76-24.70 COURT SERVICES SPEC. 2.00 1.00 1.00 2.00 18.76-24.70 LEAD COURT CLERK 1.00 1.00 1.00 1.00 16.76-22.07 DEPUTY COURT CLERK 5.00 5.50 5.50 5.50 14.91 -19.63 PROBATION CLERK 1.00 2.50 2.50 2.50 14.91 -19.63 TOTAL 1 11.75 12.75 1 12.75 13.75 15 City Manager CITY MANAGER SECRETARY PERSONNEL COMMUNICATIONS MANAGER SPECIALIST SECRETARY COMMUNITY/ PUBLIC ADMINISTRATIVE CHIEF OF FIRE ECONOMIC WORKS &COMMUNITY POLICE CHIEF DEVELOPMENT DIRECTOR SERVICES DIRECTOR DIRECTOR The City Manager is the chief administrative officer of the general city government. The City Manager is responsible for: Implementing City Council policies and overseeing municipal operations while providing cost- effective municipal services. Representing the City on intergovernmental issues and pursuing economic development opportunities. Coordination of all city departments through the respective department heads. Supervision of the Personnel Division. 16 CITY MANAGER EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 352,754 $ 419,303 $ 414,730 $ 432,475 PERSONNEL BENEFITS 65,513 95,415 104,450 129,125 SUPPLIES 3,966 5,489 5,500 7,200 OTHER SERVICES/CHARGES 119,844 96,930 78,670 101,400 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 1,537 0 200 200 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 543,614 $ 617,137 $ 603,550 $ 670,400 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX CITY MANAGER 1.00 1.00 1.00 1.00 11,472 PERSONNEL MANAGER 1.00 1.00 1.00 1.00 7,005 COMMUNICATIONS SPEC. 0.50 0.00 1.00 1.00 25.79-33.95 PERSONNEL ANALYST 1.00 1.00 1.00 1.00 19.90-26.20 MANAGEMENT ASSISTANT 1.00 0.50 0.00 0.00 EXECUTIVE SECRETARY 1.00 1.00 1.00 1.00 19.52-25.70 PAYROLL CLERK 0.00 1.00 1.00 1.00 16.43-21.63 SECRETARY 1 0.08 0.08 0.00 0.00 DEPARTMENT ASSISTANT 1 0.00 0.00 0.50 1.00 9.36-12.32 TOTAL 5.58 5.58 6.50 7.00 17 Police CITY MANAGER CHIEF OF POLICE SECRETARY J_ SUPPORT SERVICES FIELD OPERATIONS INVESTIGATIVE CAPTAIN CAPTAIN SERVICES CAPTAIN LEAD POLICE SERVICES SERGEANTS SECRETARY SPECIALIST POLICE CORPORALS METRO DRUG SERVES SARGEANTS TASKFORCE SPECIALIST CRIME POLICE PREVENTION OFFICERS SPECIALIST CORPORALS DOMESTIC CRIME VIOLENCE ANALYST DETECTIVES SERVICES COORDINATOR RESOURCE OFFICERS AND EVIDENCE G.R.E.A.T. TECHNICIAN PROGRAM The Pasco Polic Department provides the law enforcement fuction for the City. The Department is responsible for the protction of life and property of citizens through its enforcement of criminal law and traffic ordinances. The Field Operations Division provides first response to citizen complaints, traffic enforcement, maintenance of public order,and accident reporting. The Investigative Services Division handles investigations of more serious criminal offenses. The Support Services Division provides record-keeping services, handles training requirements,and performs the purchasing and budgeting fuctions at the department level. Mission Statement: The Pasco Police Department is dedicated to enhancing the quality of life in our community. It works in partnership with the community to provide a safe environment and reduce the fear of crime while affording dignity and respect to every individual. This mission will be accomplished through a philosophy and practice of Community Oriented Policing. 18 POLICE EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES S 4,256,184 $ 4,492,614 S 4,458,250 $ 5,185,850 PERSONNEL BENEFITS 1,027,847 1,147,356 1,324,255 1,534,175 SUPPLIES 104,587 117,602 121,600 133,500 OTHER SERVICES/CHARGES 2,010,874 1,948,260 1,919,850 2,153,950 INTERGOVT'L SERVICES&TAXES 429,368 438,589 515,150 725,300 CAPITAL OUTLAY 38,532 26,167 22,068 52,376 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 272,900 400,072 448,200 437,910 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 8,140,292 $ 8,570,660 $ 8,809,373 S 10,223,061 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX POLICE CHIEF 1.00 1.00 1.00 1.00 8,562 CAPTAIN 3.00 3.00 3.00 3.00 7,338 SERGEANT 6.00 6.00 6.00 6.00 36.19-40.53 CORPORAL 4.00 4.00 4.00 4.00 33.18-37.16 DETECTIVE/OFFICER 48.00 48.00 51.00 53.00 30.16-33.78 CRIME SPECIALIST 1.00 1.00 1.00 1.00 18.67-24.61 COMM. RELATIONS SPEC. 1.00 1.00 1.00 1.00 18.67-24.61 DOMESTIC VIOLENCE SPEC. 1.00 1.00 1.00 1.00 18.67-24.61 EVIDENCE TECHNICIAN 1.00 1.00 1.00 1.00 18.67-24.61 SECRETARY 2 1.00 1.00 1.00 1.00 16.76-22.07 LEAD POLICE SERVS. SPEC. 1.00 1.00 1.00 1.00 15.74-20.68 POLICE SVCS. SPEC. 4.00 5.00 4.00 4.00 14.85- 19.51 SECRETARY 1 1.00 1.00 1.00 1.00 14.33- 18.87 TOTAL 73.00 74.00 76.00 78.00 19 Fire CITY MANAGER FIRE CHIEF DEPT ASST II ASSISTANT FIRE CHIEF SHIFT CAPTAINS LIEUTENANTS ----------- FIREFIGHTERS/ PARAMEDICS FIREFIGHTERS The Fire Departments mission is to provide rapid mitigation of fire, rescue,hazardous materials and medical emergencies with compassion,integrity and respect towards the citizens of the City of Pasco. Be the premier provider of public safety services,utilizing our people as the critical resource to accomplish our goals. The department is charged with the responsibilities of providing fire suppression, hazardous material response,aircraft rescue and firefighting,emergency medical services,fire prevention,training services, and coordination of disaster planning and response. The Fire Department proudly protects approximately 50,000 people living in an area of about 30 square miles. Firefighters and paramedics man three stations located within City limits. The Ambulance Service Fund,created in 2000,accounts for the billing and collection of revenues received for emergency medical/ambulance services. These revenues and the cooresponding expenditures are budgeted in a separate fund. 20 FIRE EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,118,536 $ 2,983,879 $ 2,587,200 $ 2,713,775 PERSONNEL BENEFITS 385,919 447,673 523,430 614,355 SUPPLIES 36,839 31,102 32,800 39,800 OTHER SERVICES/CHARGES 137,510 198,788 139,750 215,060 INTERGOVT'L SERVICES&TAXES 19,947 23,817 26,000 26,000 CAPITAL OUTLAY 2 347 1,000 500 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 85,620 162,780 229,080 246,010 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 2,784,373 $ 3,848,386 $ 3,539,260 $ 3,855,500 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX FIRE CHIEF 1.00 1.00 1.00 1.00 8,116 ASST FIRE CHIEF 0.50 0.50 0.50 0.50 7,005 CAPTAIN 3.00 3.00 3.00 3.00 27.94-29.06 LIEUTENANT 9.00 9.00 9.00 9.00 25.97-27.01 FIREFIGHTER 21.00 21.00 21.00 21.00 18.71 -24.01 DEPART. ASSISTANT 2 0.25 0.25 0.25 0.25 14.91 -19.63 TOTAL 34.75 34.75 34.75 34.75 21 Administrative and Community Services CITY MANAGER ADMINISTRATIVE AND COMMUNITY SERVICES DIRECTOR LEGAL DIVISION- SECRETARY PARALEGAL/ SECRETARY INFORMATION RECREATION FINANCE FACILITIES/ MANAGER CITY CLERK SERVICES SERVICES GROUNDS MANAGER MANAGER SUPERINTENDANT ACCOUNTING INFORMATION RECREATION CHIEF SUPERVISOR DEPUTY SYSTEMS SPECIALISTS GROUNSMAN CITY CLERK SPECIALIST SENIOR DEPARTMENT GROUNDSMENI ACCOUNTANT CUSTOMER INFORMATION ASSISTANT 2'S FACILITY MAINT. SERVICE SERVICES MANAGER TECHNICIANS STAFF TEMPORARY ACCOUNTANTS EMPLOYEES UTILITY GROUNDSMAN II BILLING ACCOUNTING CLERKS CLERKS (DEPT ASST 2) PARK PATROL TEMPORARY EMPLOYEES AP/AR CLERKS CUSTOMER )DEPT ASST 2) SERVICE REPRESENT. (DEPT ASST 2) MAIL CLERK (DEPT ASST 1) The Administrative and Community Services Department provides the diverse internal services necessary to operate or support other City departments efficiently. These divisions include Finance, Information Systems, Facilities Maintenance, Records Management, Purchasing, Risk Management, and Legal Services. In addition,this department delivers certain external services,including adult and youth recreation services,senior citizens services,and utility customer services. The Finance Division is responsible for providing accurate financial information and consistent customer service to the City organizations and citizens. The Accounting section is primarily responsible for the supervision and accountability of City resources through fiscally prudent budgeting, accounting and reporting and inter-office mail services to all City departments. This section is also responsible for the billing for all monies owed to the City except for water/sewer monthly bills and the payment of all bills. The Customer Service section is responsible for the controlling and receipting of all City revenues, monthly billing for the water/sewer utility and providing customer assistance in all areas. The Information Services Division is responsible for the City's computer and telecommunications systems. It develops,implements,and maintains all automated municipal information applications. The Administrative Services Division is responsible for purchasing controls, records management, risk management,legal services and the City Clerk function. The Recreation Services Division is responsible for the operation and implimentation of recreational activities in the community. The Facilities Division is responsible for the maintenance of City facilities and grounds. 22 ADMINISTRATIVE& COMMUNITY SERVICES EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,228,831 $ 2,335,595 $ 2,347,060 $ 2,473,980 PERSONNEL BENEFITS 483,055 548,043 666,925 759,175 SUPPLIES 192,472 188,828 177,050 184,150 OTHER SERVICES/CHARGES 1,278,973 1,281,170 1,297,550 1,424,475 INTERGOVT'L SERVICES&TAXES 0 981 1,200 1,200 CAPITAL OUTLAY 1,678 5,459 1,000 6,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 137,880 193,540 215,400 243,660 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 4,322,889 $ 4,553,616 $ 4,706,185 $ 5,092,640 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX ADMIN &COMM SVCS DIR. 1.00 1.00 1.00 1.00 8,562 FINANCE MANAGER 1.00 1.00 1.00 1.00 7,561 INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 7,338 RECREATION SERVICES MGR 1.00 1.00 1.00 1.00 6,115 ADMINISTRATIVE SVCS MGR 1.00 0.50 0.00 0.00 FACILITY&GROUNDS SUP 1.00 1.00 1.00 1.00 5,782 UTILITY SUPERVISOR 1.00 1.00 1.00 1.00 4,781 ACCOUNTING SUPERVISOR 1.00 1.00 1.00 1.00 25.79-33.95 CHIEF GROUNDSMAN 1.50 1.00 1.00 1.00 26.40-28.94 SENIOR ACCOUNTANT 1.00 1.00 1.00 1.00 23.36-30.75 GROUNDSMAN I/FACIL. MAINT. 7.00 7.50 8.50 8.50 21.28-23.62 INFORMATION SYST. SPEC. 1.00 1.00 1.00 1.00 20.79-27.37 STAFF ACCOUNTANT 1.00 1.00 2.00 2.00 19.90-26.20 ADMIN. SPEC./CITY CLERK 0.00 0.50 1.00 1.00 19.52-25.70 PARALEGAL 1.00 1.00 1.00 1.00 18.76-24.70 RECREATION SPECIALIST 2.00 2.00 2.00 2.00 18.76-24.70 GROUNDSMAN II 1.00 1.00 1.00 1.00 18.46-20.80 ACCOUNTING CLERK 0.75 0.75 0.75 0.75 16.76-22.07 DEPUTY CITY CLERK 1.00 1.00 1.00 1.00 16.76-22.07 SECRETARY 2 1.00 1.00 1.00 1.00 16.76-22.07 INFORM SVC TECHNICIAN 2.75 2.75 2.75 2.75 16.76-22.07 PAYROLL CLERK 1.00 0.00 0.00 0.00 DEPARTMENT ASSISTANT II 9.25 9.25 9.00 9.00 14.91 - 19.63 SECRETARY 1 0.50 0.50 0.50 0.50 14.33- 18.87 PARK PATROL 0.25 0.25 0.25 0.25 12.36- 16.27 DEPARTMENT ASSISTANT 1 0.875 0.875 0.375 0.375 9.36 12.32 TOTAL 40.875 39.875 41.125 41.125 23 CommuniO Development l -- I CITY' MANAGER COI,` 4UNI'I'f& ELONOMIC DEVELOPMENT DIRECTOR SECRETARY URBAN INSPECTION DEVELOPMENT CITY PLANNER SERVICES COORDINATOR MANAGER ASSOCIATE BLOCK GRANT CIT'.'PLANNER CODE BUILDING COORDINATOR ENFORCEMENT INSPECTORS OFFICERS PI INNER I CODE PERMIT ENFORCEMENT TECHNICIANS OFFICER SECRETARYI The Community Development Department develops and administers: (1)economic development programs intended to expand the tax base and create new jobs, (2)growth management and community standards programs designated to protect, maintain and enhance the health,safety and general welfare of residents and businesses,and (3)Federally funded CDBG and HOME progran" which predominately benefit tow and moderate income residents of the City. The Urban Development Division is responsible for administration of the Community Development Block Grant and HOME Programs. 1 he Planning Division oversees the City's zoning,subdivision and sign regulations along with land u3e studies,annexations and environmental studies. The Inspection Services Division conducts inspections to ensure that new commercial and residential construction and additions meet minimum standards of the building code and related ordinances. This division is also responsible for codes and ordinances which regulate the maintenance of buildings and properties. 0 24 COMMUNITY DEVELOPMENT EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 516,681 S 552,497 $ 593,800 $ 597,025 PERSONNEL BENEFITS 118,188 138,076 181,950 203,650 SUPPLIES 16,210 15,558 16,100 12,300 OTHER SERVICES/CHARGES 488,590 567,377 250,840 241,940 INTERGOVT'L SERVICES&TAXES 4,303 2,625 1,000 1,000 CAPITAL OUTLAY 896 4,869 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 24,360 23,940 26,760 24,780 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 1,169,228 S 1,304,942 S 1,070,450 $ 1,080,695 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX COMMUNITY DEV. DIRECTOR 1.0 1.0 1.0 1.0 7,783 INSPECTION SERVICES MGR. 1.0 1.0 1.0 1.0 6,115 CITY PLANNER 1.0 1.0 1.0 1.0 26.83-35.32 ASSOCIATE PLANNER 1.0 1.0 1.0 1.0 20.79-27.37 BUILDING INSPECTOR 1.0 1.0 1.0 1.0 20.79-27.37 CODE ENFORCEMENT OFF. 3.0 3.0 3.0 3.0 18.76-24.70 PLANNER 1 1.0 1.0 1.0 1.0 16.76-22.07 SECRETARY 2 0.67 0.67 0.67 0.67 16.76-22.07 PERMIT TECHNICIAN 2.00 2.00 2.00 2.00 16.10-21.2 SECRETARY 1 0.50 0.50 0.50 0.50 14.33- 18.87 TOTAL 12.17 12.17 12.17 12.17 25 Public Works - Engineering CITY MANAGER PUBLIC WORKS DIRECTOR SECRETARY SECRETARY -------------------------- ------------- ---------------------------, --------=-------- ' CITY ' EQUIPMENT ' WATER/SEWER ENGINEER STREETS RENTAL ; , ENGINEERING SENIOR ASSOCIATE CONSTRUCTION UTILITY ; TECHNICIAN I ENGINEERS ENGINEERS MANAGER ENGINEER ; ---------- ENGINEERING MAPPING/ CONSTRUCTION ;INSTRUMENTATION; TECHNICIAN II CADD TECH. INSPECTORS TECHNICIAN , ---------- The Public Works Department acts as the community stewards for the planning,design,construction, inspection,operation and maintenance of the City's infrastructure. This includes all roadways, sidewalks,street signals,street lighting,storm drainage,water production facitilites,water and sewerage conveyance systems and sewage treatment systems. This takes the dedicated commitment of professional engineers and support staff acting under the oversight and management of the Public Works Director. The Engineering Division is responsible for the planning,designing,surveying,field inspection,and contract administration for most construction projects within the City. The Division also performs mapping and drafting services,assists in the formation and administration of local improvement projects,and monitors traffic patterns and related problems. The primary principle followed in the performance of this mission is to"Hold paramount the safety, health and welfare of the public." 26 ENGINEERING EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 662,780 $ 810,292 $ 705,500 $ 764,500 PERSONNEL BENEFITS 152,646 192,466 204,050 246,900 SUPPLIES 21,413 15,588 26,400 24,400 OTHER SERVICES/CHARGES 185,929 146,663 102,600 95,500 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 3,901 7,910 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 27,600 33,660 42,180 45,300 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 1,054,269 $ 1,206,579 $ 1,080,730 $ 1,176,600 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX PUBLIC WORKS DIRECTOR 0.2 0.2 0.2 0.2 9,117 CITY ENGINEER 1.0 1.0 1.0 1.0 7,561 CONSTRUCTION MANAGER 0.0 1.0 1.0 1.0 29.55-38.90 SENIOR ENGINEER 1.0 2.0 1.0 1.0 27.88-36.70 ASSOCIATE ENGINEER 2 2.0 2.0 2.0 2.0 25.79-33.95 ASSOCIATE ENGINEER 1 1.0 1.0 1.0 2.0 24.31 -32.00 CONSTRUCTION INSPECTOR 3.0 3.0 3.0 2.0 20.79-27.37 MAPPING/CADD TECH 1.0 1.0 1.0 1.0 19.90-26.20 ENGINEERING TECHNICIAN 2 2.0 2.0 1.0 1.0 19.52-25.70 ENGINEERING TECHNICIAN 1 0.0 0.0 1.0 1.0 16.76-22.07 SECRETARY 2 1.0 1.0 1.0 1.0 16.76-22.07 SECRETARY 1 1 1.0 1.0 1.0 1.0 14.33-18.87 TOTAL 13.2 1 15.2 1 14.2 14.2 27 NON -DEPARTMENTAL Non-Departmental Expenditures are General Fund expenditures not associated with a specific department. These expenditures include salary adjustments not known at the time the budget was prepared,capital expenditures,debt service and transfers to other funds. NON-DEPARTMENTAL EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 575,000 $ 450,000 PERSONNEL BENEFITS 275,062 308,187 356,000 415,000 SUPPLIES 12,350 17,494 13,000 14,500 OTHER SERVICES/CHARGES 1,033,909 991,614 1,258,275 964,275 INTERGOVT'L SERVICES&TAXES 100,111 556,112 107,500 84,500 CAPITAL OUTLAY 1,357,807 1,132,520 882,700 1,234,310 DEBT SERVICE 945,548 896,982 1,025,380 923,550 INTERFUND PMT FOR SERVICES 0 0 0 6,875 INTERFUND TRANSFERS 2,390,000 3,093,700 1,453,000 1,305,000 SUB-TOTAL EXPENDITURES 6,114,787 6,996,609 5,670,855 5,398,010 ENDING FUND BALANCE 7,051,444 6,514,295 4,593,972 4,293,234 TOTAL EXPENDITURES $13,166,231 $13,510,904 $ 10,264,827 $ 9,691,244 LIBRARY The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned facility. LIBRARY EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 1,224 1,024 1,500 1,500 OTHER SERVICES/CHARGES 45,279 45,394 48,500 47,600 INTERGOVT'L SERVICES&TAXES 818,418 894,545 980,000 1,110,000 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 1,910 INTERFUND TRANSFERS 0 0 0 0 TOTAL EXPENDITURES $ 864,921 $ 940,963 $ 1,030,000 $ 1,161,010 28 SPECIAL REVENUE FUNDS Special Revenue Funds are Funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. 29 Public Works - Street =CITY NAGER PUBLIC WORKS DIRECTOR FIELD DIVISION MANAGER SECRETARY1 ASST.FIELD DIVISION MGR HEAVY LEAD STREET UTILITY EQUIPMENT WORKER MAINTENANCE OPERATORS WORKERS The Street Department is responsible for maintenance of the City's roadway infrastructure and traffic control devises. The department performs miscellaneous street repairs, installation and maintenance of traffic control devises,street striping, ice and snow removal and responds to requests from the public. The activities of the Street Fund are supported primarily by gasoline taxes and General Fund allocations. PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN. -MAX. PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.20 9,117 FIELD DIVISION MANAGER 0.30 0.30 0.15 0.15 7,005 ASST. FIELD DIVISION MGR 0.35 0.35 0.35 0.35 5,337 LEAD STREET WORKER 1.00 1.00 1.00 1.00 23.70-25.89 HEAVY EQUIP. OPERATOR 3.00 3.00 3.00 3.00 21.28-23.62 UTILITY MAINT.WORKER 2.00 2.00 2.00 2.00 16.54- 18.87 SECRETARY 1 0.20 0.20 0.20 0.20 14.33- 18.87 7.05 7.05 6.90 6.90 30 CITY STREET FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 174,250 $ 177,676 $ 178,000 $ 190,000 LICENSES AND PERMITS 11,770 203,626 182,000 212,000 INTERGOVERNMENTAL 613,785 741,450 670,000 780,000 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS REVENUES -2,415 20,302 2,100 2,100 OTHER FINANCING SOURCES 11,074 109 100 100 INTERFUND TRANSFERS 440,000 280,000 300,000 280,000 TOTAL REVENUES 1,248,464 1,423,163 1,332,200 1,464,200 BEGINNING FUND BALANCE -4,490 73,350 75,000 30,000 TOTAL RESOURCES $ 1,243,974 $ 1,496,513 $ 1,407,200 $ 1,494,200 CITY STREET FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 310,167 $ 306,849 $ 362,275 $ 365,650 PERSONNEL BENEFITS 71,123 73,395 112,075 123,875 SUPPLIES 58,581 49,188 58,000 63,000 OTHER SERVICES/CHARGES 401,545 428,570 468,320 455,100 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 135,618 166,767 210,000 296,600 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 193,590 205,540 193,800 188,880 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 1,170,624 1,230,309 1,404,470 1,493,105 ENDING FUND BALANCE 73,350 266,204 2,730 1,095 TOTAL $ 1,243,974 $ 1,496,513 $ 1,407,200 $ 1,494,200 31 ARTERIAL STREET FUND The Arterial Street Fund is used to account for the development of arterial streets in connection with projects approved by the State Highway Department(main thoroughfares)within the City. ARTERIAL STREET FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 813,729 7,899,711 3,893,800 2,305,000 CHARGES FOR SERVICES 27,663 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 525,180 -42,393 1,000 1,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 470,000 1,491,807 1,513,000 1,620,000 TOTAL REVENUES 1,836,572 9,349,125 5,407,800 3,926,000 BEGINNING FUND BALANCE 820,594 -937,758 550,000 550,000 TOTAL RESOURCES $ 2,657,166 $ 8,411,367 $ 5,957,800 $ 4,476,000 ARTERIAL STREET FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 3,594,924 8,058,955 5,950,000 4,460,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 3,594,924 8,058,955 5,950,000 4,460,000 ENDING FUND BALANCE -937,758 352,412 7,800 16,000 TOTAL $ 2,657,166 $ 8,411,367 $ 5,957,800 $ 4,476,000 32 1 -182 CORRIDOR TRAFFIC IMPACT FUND Traffic impact fees collected by the City will be deposited into this fund. Traffic impact fees for transportation system improvements shall be expended only in conformance with the capital facilities plan element and adopted subarea plans of the Comprehensive plan. 1-182 CORRIDOR TRAFFIC IMPACT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 0 440,128 182,000 218,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 0 440,128 182,000 218,000 BEGINNING FUND BALANCE 0 0 200,000 500,000 TOTAL RESOURCES $ 0 $ 440,128 $ 382,000 $ 718,000 1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 250,000 315,000 SUB-TOTAL EXPENDITURES 0 0 250,000 315,000 ENDING FUND BALANCE 0 440,128 132,000 403,000 TOTAL $ 0 $ 440,128 $ 382,000 $ 718,000 33 STREET OVERLAY FUND The Street Overlay Fund is used to account for the maintenance of City streets that have been upgraded through Local Improvement District assessments. STREET OVERLAY FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 671,107 $ 712,214 $ 699,000 $ 754,000 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 46,387 65,423 48,000 50,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 300,000 0 0 0 TOTAL REVENUES 1,017,494 777,637 747,000 804,000 BEGINNING FUND BALANCE 1,291,444 1,553,829 1,200,000 1,200,000 TOTAL RESOURCES $ 2,308,938 $ 2,331,466 $ 1,947,000 $ 2,004,000 STREET OVERLAY FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 755,109 882,498 600,000 710,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 450,000 400,000 SUB-TOTAL EXPENDITURES 755,109 882,498 1,050,000 1,110,000 ENDING FUND BALANCE 1,553,829 1,448,968 897,000 894,000 TOTAL $ 2,308,938 $ 2,331,466 $ 1,947,000 $ 2,004,000 34 COMMUNITY DEVELOPMENT BLOCK GRANT FUND The Community Developi Rnt Block Grant Fund is u,ed tc provide for the proper receipting and disbursement o`gr int mo, us as set forth by the U.S. Depi, '; ent of Housing and Urban )evelopment(HUD). Emphasis is given to the development of program policy and strategic planning o address the housing and communil ,development needs of the City, and coordination of applications for the various grant and loan programs, including citizen participation in the planning, design and implimentation of community improvement and revitalization activities. COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN -MAX. BLOCK GRANT COORDINATOR 1.00 1.00 1.00 1.00 23.36-30.75 CODE ENFORCEMENT OFF. 1 1.00 1.00 1.00 1.00 18.76-2-1.70 SECRETARY 2 0.33 0.33 0.33 0.33 16.76-11.07 TOTAL 2.33 2.33 2.33 2.33 BLOCK GRANT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL _ 853,597 645,114 800,000 765,700 CHARGES FOR SERVICES 0 0 0 0 FIr iES&FORFEITURES 0 0 0 0 MISCELLANEOUS 80,614 101,438 59,500 ri8.n00 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 934,211 746,552 859,500 833,700 BEGINNING FUND BALANCE 127,719 207,717 0 50,000 TOTAL RESOURCES $ 1,061,930 $ 954,269 $ 859,500 $ 883,700 BLOCK GRANT FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 84,966 $ 119,298 $ 114,400 $ 107,425 PI-.RSONNEL BENEFITS 20,776 29,591 34,575 37,675 SUPPLIES 810 133 1,500 1,000 OTHER SERVICES/CHARGES 27,399 6,963 24,825 20,575 INTERGOVT'L SERVICES&TAXES 0 38 50 50 CAPITAL OUTLAY 595,162 366,176 369,750 526,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES ' 12,600 13,200 13,800 12,000 INTERFUND TRANSFERS 112,500 104,000 149,250 141,500 SUB-TOTAL EXPENDITURES 854,213 639,399 708,150 8,16,225 ENDING FUND BALANCE 207,717 314,870 151,350 37,475 TOTAL $ 1,061,930 $ 954.269 . $ 859,500 $ 883,700 35 Martin Luther King Center Fund CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES DIRECTOR RECREATION SPECIALIST M. L. KING CENTER PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN. -MAX. RECREATION SPECIALIST 1.00 1.00 1.00 1.00 18.76 24.70 TOTAL 1.00 1.00 1.00 1.00 36 KING COMMUNITY CENTER FUND The King Community Center Fund accounts for the revenues and expenditures generated and spent on Martin Luther King Jr.Community Center activities. KING COMMUNITY CENTER FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 1,670 2,853 2,000 2,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 24,006 29,089 28,700 28,700 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 97,500 113,500 95,000 98,000 TOTAL REVENUES 123,176 145,442 125,700 128,700 BEGINNING FUND BALANCE 490 2,592 1,000 10,000 TOTAL RESOURCES $ 123,666 $ 148,034 $ 126,700 $ 138,700 KING COMMUNITY CENTER FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 46,903 $ 47,207 $ 47,400 $ 48,575 PERSONNEL BENEFITS 11,832 13,057 14,375 16,375 SUPPLIES 3,017 2,101 3,600 3,600 OTHER SERVICES/CHARGES 52,996 69,556 54,090 58,090 INTERGOVT'L SERVICES&TAXES 26 47 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 6,300 6,600 6,000 6,930 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 121,074 138,568 125,465 133,570 ENDING FUND BALANCE 2,592 9,466 1,235 5,130 TOTAL $ 123,666 $ 148,034 $ 126,700 $ 138,700 37 Ambulance Service Fund CITY MANAGER FIRE CHIEF DEPT ASST II ASSISTANT FIRE CHIEF SHIFT CAPTAINS LIEUTENANTS -----------; FIREFIGHTERS/ PARAMEDICS FIREFIGHTERS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX ASS'T FIRE CHIEF 0.50 0.50 0.50 0.50 7,005 PARAMEDIC 15.00 15.00 15.00 15.00 24.78-25.77 DEPARTMENT ASSISTANT 2 0.25 0.25 0.25 0.25 14.91 -19.63 TOTAL 15.75 15.75 15.75 15.75 38 AMBULANCE SERVICES FUND The Ambulance Service Fund was created in 2000 to account for revenues and expenditures in connection with the operation of the City's emergency medical service. AMBULANCE SERVICES FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES -$ 14 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 1,463 1,200 31,200 CHARGES FOR SERVICES 945,810 840,862 1,427,000 1,495,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 3,159 7,516 10,000 11,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 978,000 1,280,399 420,000 420,000 TOTAL REVENUES 1,926,955 2,130,240 1,858,200 1,957,200 BEGINNING FUND BALANCE -24,048 122,644 0 42,000 TOTAL RESOURCES $ 1,902,907 $ 2,252,884 $ 1,858,200 $ 1,999,200 AMBULANCE SERVICES FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 1,052,830 $ 1,336,382 $ 1,220,600 $ 1,252,800 PERSONNEL BENEFITS 171,267 201,283 237,825 267,200 SUPPLIES 46,024 43,586 37,600 41,100 OTHER SERVICES/CHARGES 43,163 62,882 64,400 65,600 INTERGOVTL SERVICES&TAXES 73,302 86,452 93,500 74,000 CAPITAL OUTLAY 221,357 60,199 29,175 65,380 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 172,320 201,612 169,160 154,650 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 1,780,263 1,992,396 1,852,260 1,920,730 ENDING FUND BALANCE 122,644 260,488 5,940 78,470 TOTAL $ 1,902,907 $ 2,252,884 $ 1,858,200 $ 1,999,200 1,739,277 39 CONTINGENCY FUND The Contingency Fund is used to account for funds reserved by the City Council to meet emergency or unforeseen circumstances. No expenditures can be made without specific Council approval. CONTINGENCY FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 4,388 5,811 6,000 7,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 4,388 5,811 6,000 7,000 BEGINNING FUND BALANCE 142,553 146,941 148,644 156,000 TOTAL RESOURCES $ 146,941 $ 152,752 $ 154,644 $ 163,000 CONTINGENCY FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVrL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 0 0 0 0 RESERVED FUND BALANCE 26,644 26,644 26,644 0 ENDING FUND BALANCE 120,297 126,108 128,000 163,000 TOTAL $ 146,941 $ 152,752 $ 154,644 $ 163,000 40 THIS PAGE LEFT BLANK 41 Cemetery Fund CITY MANAGER ADMINISTRATIVE & COMMUNITY SERVICES DIRECTOR CUSTOMER SERVICE GROUNDSMANI PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX CHIEF GROUNDSMAN 0.50 0.00 0.00 0.00 26.40-28.94 GROUNDSMAN I 0.00 0.50 0.50 0.50 21.28-23.62 CUSTOMER SERVICE REP. 1.00 1.00 1.00 1.00 14.62- 19.25 TOTAL 1.50 1.50 1.50 1.50 42 CITY VIEW CEMETERY FUND The Cemetery Fund is used to account for revenues and expeditures to run the City-owned City View Cemetery. Revenues are derived from the sales of lots and niches, headstones and burial liners and from on site services during internment. CITY VIEW CEMETERY FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL BUDGET BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 199,925 192,681 185,000 205,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 2,477 6,758 2,700 2,700 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 107,179 64,040 56,000 57,000 TOTAL REVENUES 309,581 263,479 243,700 264,700 BEGINNING FUND BALANCE -311,277 -15,350 15,000 15,000 TOTAL RESOURCES -$ 1,696 $ 248,129 $ 258,700 $ 279,700 CITY VIEW CEMETERY FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET DEPREC.,AMORT&BAD DEBT $ 0 $ 176 $ 0 $ 0 SALARIES AND WAGES 43,276 51,094 86,100 88,000 PERSONNEL BENEFITS 10,774 13,715 23,975 26,175 SUPPLIES 46,909 47,895 43,100 45,000 OTHER SERVICES/CHARGES 55,985 48,854 35,406 32,400 INTERGOVTL SERVICES&TAXES 1,095 1,092 750 750 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 6,905 46,309 37,000 47,000 INTERFUND PMT FOR SERVICES 28,710 25,320 29,040 27,720 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 193,654 234,455 255,371 267,045 ENDING FUND BALANCE -195,350 13,674 3,329 12,655 TOTAL -$ 1,696 $ 248,129 $ 258,700 $ 279,700 43 Senior Citizen Center CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES MANAGER RECREATION SERVICES MANAGER RECREATION SPECIALIST SECRETARY REGISTERED FOOT CARE NURSE NURSE PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX RECREATION SPECIALIST 1.00 1.00 1.00 1.00 18.76-24.70 REGISTERED NURSE 0.32 0.32 0.32 0.32 16.10 21.20 SECRETARY 1 1.00 1.00 1.00 1.00 14.33- 18.87 FOOT CARE NURSE 0.180 0.180 0.180 0.180 12.36 16.27 TOTAL 2.50--1 2.50 2.50 2.50 44 SENIOR CENTER FUND The Pasco/Franklin County Senior Citizens Center provides recreational,health,education and social activities for senior citizens of the entire county. The Senior Center Fund is used to account for grants,donations and City contributions to support the activities. This center serves senior citizens throughout Franklin County. SENIOR CENTER FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 18,280 23,406 25,000 25,000 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 48,511 56,008 52,500 45,700 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 202,000 200,998 151,250 167,500 TOTAL REVENUE 268,791 280,412 228,750 238,200 BEGINNING FUND BALANCE -29,281 -10,827 0 5,000 TOTAL RESOURCES $ 239,510 $ 269,585 $ 228,750 $ 243,200 SENIOR CENTER FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 96,950 $ 104,455 $ 93,100 $ 96,375 PERSONNEL BENEFITS 21,602 25,103 29,325 33,200 SUPPLIES 9,875 12,515 10,500 12,000 OTHER SERVICES/CHARGES 112,460 113,635 86,082 87,582 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 9,450 9,900 6,000 8,100 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 250,337 265,608 225,007 237,257 ENDING FUND BALANCE -10,827 3,977 3,743 5,943 TOTAL $ 239,510 $ 269,585 $ 228,750 $ 243,200 45 ATHLETIC PROGRAMS FUND The Athletic Programs Fund is used to account for user fees and related expenditures for specific team sports such as adult and youth softball,volleyball and basketball. ATHLETIC PROGRAMS FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 83,819 83,086 86,100 86,100 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 11,017 3,142 1,000 2,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 94,836 86,228 87,100 88,100 BEGINNING FUND BALANCE 33,505 69,683 60,000 40,000 TOTAL RESOURCES $ 128,341 $ 155,911 $ 147,100 $ 128,100 ATHLETIC PROGRAMS FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,693 $ 5,436 $ 14,000 $ 17,000 PERSONNEL BENEFITS 484 786 2,850 2,425 SUPPLIES 17,671 8,867 18,400 18,400 OTHER SERVICES/CHARGES 30,153 35,310 51,350 48,350 INTERGOVTL SERVICES&TAXES 97 50 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 7,560 7,920 8,900 10,100 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 58,658 58,369 95,500 96,275 ENDING FUND BALANCE 69,683 97,542 51,600 31,825 TOTAL $ 128,341 $ 155,911 $ 147,100 $ 128,100 46 MULTI -MODAL FACILITY FUND The Multi-Modal Facility Fund is used to account for the revenues and expenditures at the new train and bus depot located just a few blocks from City Hall. MULTI-MODAL FACILITY FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 46,662 52,254 44,100 47,500 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 7,500 7,500 0 0 TOTAL REVENUES 54,162 59,754 44,100 47,500 BEGINNING FUND BALANCE -3,586 -2,306 5,000 10,000 TOTAL RESOURCES $ 50,576 $ 57,448 $ 49,100 $ 57,500 MULTI-MODAL FACILITY FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 179 $ 705 $ 1,000 $ 600 PERSONNEL BENEFITS 44 138 275 200 SUPPLIES 2,966 3,785 2,900 2,400 OTHER SERVICES/CHARGES 47,803 48,861 42,240 46,240 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 1,890 1,980 2,100 4,310 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 52,882 55,469 48,515 53,750 ENDING FUND BALANCE -2,306 1,979 585 3,750 TOTAL $ 50,576 $ 57,448 $ 49,100 $ 57,500 47 BI -CENTENIAL FUND The Bi-Centenial Fund is used to account for funds received and invested exclusively for the purpose of funding the celebration of the Bi-Centenial of the City in 2084. BI-CENTENIAL FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 159 211 200 250 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 159 211 200 250 BEGINNING FUND BALANCE 5,167 5,326 5,300 5,500 TOTAL RESOURCES $ 5,326 $ 5,537 $ 5,500 $ 5,750 BI-CENTENIAL FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 0 0 0 0 ENDING FUND BALANCE 5,326 5,537 5,500 5,750 TOTAL $ 5,326 $ 5,537 $ 5,500 $ 5,750 48 RIVERSHORE TRAIL & MARINA MAINTENANCE FUND The Rivershore Marina&trail Maintenance Fund is used to account for revenues and expenditures related to the City's boat marina and adjoining trail maintenance. The marina is leased from the Army Corp of Engineers and subleased to a private concern for operational purposes. RIVERSHORE TRAIL & MARINA MAINTENANCE FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 9,345 8,281 10,800 10,800 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 9,345 8,281 10,800 10,800 BEGINNING FUND BALANCE 20,072 23,668 21,000 15,000 TOTAL RESOURCES $ 29,417 $ 31,949 $ 31,800 $ 25,800 RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 508 $ 338 $ 3,000 $ 4,000 PERSONNEL BENEFITS 63 49 500 675 SUPPLIES 273 0 250 250 OTHER SERVICES/CHARGES 3,015 9,309 8,600 8,600 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 1,949 2,013 2,400 2,800 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 5,808 11,709 14,750 16,325 ENDING FUND BALANCE 23,609 20,240 17,050 9,475 TOTAL $ 29,417 $ 31,949 $ 31,800 $ 25,800 49 SPECIAL LODGING ASSESSMENT FUND The Special Assessment Lodging Fund was created to account for the special lodging assessment dollars to go to the Tourism Promotion Area(TPA). The TPA will use those dollars for developing, marketing and enhancing tourism,sports and conventions in the area. SPECIAL LODGING ASSESSMENT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 164,761 $ 170,474 $ 180,000 $ 190,000 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 423 376 0 0 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 165,184 170,850 180,000 190,000 BEGINNING FUND BALANCE 24,021 22,882 100 100 TOTAL RESOURCES $ 189,205 $ 193,732 $ 180,100 $ 190,100 SPECIAL LODGING ASSESSMENT FUND REVENUES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 166,323 170,474 180,000 190,000 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 166,323 170,474 180,000 190,000 ENDING FUND BALANCE 22,882 23,258 100 100 TOTAL $ 189,205 $ 193,732 $ 180,100 $ 190,100 50 LITTER ABATEMENT FUND The Litter Abatement Fund is used to account for the revenues and expenditures for various litter cleanup projects within the City. LITTER ABATEMENT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 6,250 5,000 7,000 6,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 10,457 5,006 10,100 10,100 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 8,000 4,000 0 0 TOTAL REVENUES 24,707 14,006 17,100 16,100 BEGINNING FUND BALANCE -5,598 3,681 4,000 1,000 TOTAL RESOURCES $ 19,109 $ 17,687 $ 21,100 $ 17,100 LITTER ABATEMENT FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 13,538 11,481 12,000 12,000 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 1,890 1,980 2,100 1,200 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 15,428 13,461 14,100 13,200 ENDING FUND BALANCE 3,681 4,226 7,000 3,900 TOTAL $ 19,109 $ 17,687 $ 21,100 $ 17,100 51 REVOLVING ABATEMENT FUND The Revolving Abatement Fund is used to account for abatement of nuisances,such as condemned buildings and public eyesores not remedied by owners. REVOLVING ABATEMENT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 11,485 11,484 5,000 12,000 FINES&FORFEITURES 36,831 32,037 40,000 40,000 MISCELLANEOUS 47,912 64,540 18,000 23,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 96,228 108,061 63,000 75,000 BEGINNING FUND BALANCE 127,834 195,712 200,000 250,000 TOTAL RESOURCES $ 224,062 $ 303,773 $ 263,000 $ 325,000 REVOLVING ABATEMENT FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 22,050 28,535 21,500 21,500 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 6,300 6,600 53,700 9,000 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 28,350 35,135 75,200 30,500 ENDING FUND BALANCE 195,712 268,638 187,800 294,500 TOTAL $ 224,062 $ 303,773 $ 263,000 $ 325,000 52 TRAC DEVELOPMENT & OPERATING FUND The TRAC Development&Operating Fund is used to account for the City's participation in the operation of the Trade, Recreation and Agricultural Center(TRAC)and the City's portion of the debt service. TRAC DEVELOPMENT & OPERATING FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 172,189 $ 177,766 $ 180,000 $ 190,000 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 4,656 250 1,000 500 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 80,000 115,000 55,000 50,000 TOTAL REVENUE 256,845 293,016 236,000 240,500 BEGINNING FUND BALANCE 41,902 54,585 5,000 5,000 TOTAL RESOURCES $ 298,747 $ 347,601 $ 241,000 $ 245,500 TRAC DEVELOPMENT & OPERATING FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 140,446 208,550 135,000 135,000 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 103,716 105,007 101,975 101,975 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 244,162 313,557 236,975 236,975 ENDING FUND BALANCE 54,585 34,044 4,025 8,525 TOTAL $ 298,747 $ 347,601 $ 241,000 $ 245,500 53 PARK DEVELOPMENT FUND The Park Development Fund accounts for fees charged to new developments to offset future development of parks within the specific areas assessed. PARK DEVELOPMENT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 453,002 313,189 245,100 245,100 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 79,101 78,304 70,000 90,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 532,103 391,493 315,100 335,100 BEGINNING FUND BALANCE 2,529,032 2,482,414 1,900,000 1,600,000 TOTAL RESOURCES $ 3,061,135 $ 2,873,907 $ 2,215,100 $ 1,935,100 PARK DEVELOPMENT FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 578,721 653,539 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 578,721 653,539 0 0 ENDING FUND BALANCE 2,482,414 2,220,368 2,215,100 1,935,100 TOTAL $ 3,061,135 $ 2,873,907 $ 2,215,100 $ 1,935,100 54 CAPITAL IMPROVEMENT FUND The Capital Improvement Fund accounts for real estate escise tax revenue and other sources deemed necessary by the Council,to fund various capital improvements. CAPITAL IMPROVEMENT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 848,440 $ 944,378 $ 550,000 $ 700,000 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 92,326 114,786 75,000 100,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUE 940,766 1,059,164 625,000 800,000 BEGINNING FUND BALANCE 2,443,308 2,671,723 2,000,000 3,400,000 TOTAL RESOURCES $ 3,384,074 $ 3,730,887 $ 2,625,000 $ 4,200,000 CAPITAL IMPROVEMENT FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 712,351 610,813 525,000 575,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 712,351 610,813 525,000 575,000 ENDING FUND BALANCE 2,671,723 3,120,074 2,100,000 3,625,000 TOTAL $ 3,384,074 $ 3,730,887 $ 2,625,000 $ 4,200,000 55 INDUSTRIAL DEVELOPMENT & INFRASTRUCTURE FUND The Industrial Infrastructure Fund was created to make public improvements intended to facilitate private industrial investment. INDUSTRIAL DEVELOPMENT & INFRASTRUCTURE FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES S 0 S 0 S 0 S 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 140,000 CHARGES FOR SERVICES 0 0 0 0 FINES& FORFEITURES 0 0 0 0 MISCELLANEOUS 15,991 30,257 20,000 25,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 1,000,000 246,430 0 0 TOTAL REVENUE 1,015,991 276,687 20,000 165,000 BEGINNING FUND BALANCE 0 1,015,991 740,000 560,000 TOTAL RESOURCES $ 1,015.991 S 1,292,678 S 760.000 $ 725,000 INDUSTRIAL DEVEL. & INFRASTRUCTURE FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES S 0 S 0 S 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 890,710 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 0 890,710 0 0 ENDING FUND BALANCE 1,015,991 401,968 760,000 725,000 TOTAL S 1,015,991 S 1,292,678 $ 760,000 S 725,000 56 STADIUM/CONVENTION CENTER FUND The Stadium/Convention Center Fund accounts for hotel/motel tax money that may be spent only on stadium,convention center,or any other qualified tourist promotional activities. STADIUM/CONVENTION CENTER FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 162,187 $ 174,790 $ 180,000 $ 190,000 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 83,000 1,000,000 340,000 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 19,251 19,745 18,400 20,450 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 60,000 0 40,000 35,000 TOTAL REVENUES 241,438 277,535 1,238,400 585,450 BEGINNING FUND BALANCE -12,774 -1,742 5,000 5,000 TOTAL RESOURCES $ 228,664 $ 275,793 $ 1,243,400 $ 590,450 STADIUM/CONVENTION CENTER FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 79 $ 1,000 $ 1,000 PERSONNEL BENEFITS 0 15 250 250 SUPPLIES 505 1,314 200 200 OTHER SERVICES/CHARGES 103,633 93,125 101,000 108,400 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 83,000 1,000,000 340,000 DEBT SERVICE 124,378 125,750 128,275 125,425 INTERFUND PMT FOR SERVICES 1,890 1,980 2,100 2,400 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 230,406 305,263 1,232,825 577,675 ENDING FUND BALANCE -1,742 -29,470 10,575 12,775 TOTAL $ 228,664 $ 275,793 $ 1,243,400 $ 590,450 57 SUN WILLOWS DEVELOPMENT FUND The Golf Course Land Development Fund is used to account for the revenues and expenditures associated with the financing,development,and the sales of residential and commercial land and improvements located at the Village at Sun Willows Golf Course(formerly the Pasco Municipal Golf Course). This fund was closed during 2006 and available funds were transferred to another industrial development type fund. SUN WILLOWS DEVELOPMENT FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 23,734 6,262 0 0 OTHER FINANCING SOURCES 15,131 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 38,865 6,262 0 0 BEGINNING FUND BALANCE 1,201,816 240,681 0 0 TOTAL RESOURCES $ 1,240,681 $ 246,943 $ 0 $ 0 SUN WILLOWS DEVELOPMENT FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 460 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 1,000,000 246,483 0 0 SUB-TOTAL EXPENDITURES 1,000,000 246,943 0 0 ENDING FUND BALANCE 240,681 0 0 0 TOTAL $ 1,240,681 $ 246,943 $ 0 $ 0 58 DEBT SERVICE FUNDS Funds established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 59 1999 FIRE STAT./LIBRARY GENERAL OBLIGATION BOND FUND The 1999 Fire Station/Library General Obligation Bond Fund is used to account for special levy property taxes to meet debt service requirements on bonds issued for the renovation of the Pasco Public Library and construction of Fire Station No. 1. 1999 FIRE ST./LIBRARY G . O . BOND FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 181,067 $ 177,243 $ 180,000 $ 165,000 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 4,195 5,550 4,000 6,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 185,262 182,793 184,000 171,000 BEGINNING FUND BALANCE 82,459 87,017 80,000 90,000 TOTAL RESOURCES $ 267,721 $ 269,810 $ 264,000 $ 261,000 1999 FIRE ST./LIBRARY G . O . BOND FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOV `L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 180,704 175,704 170,550 165,300 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 180,704 175,704 170,550 165,300 ENDING FUND BALANCE 87,017 94,106 93,450 95,700 TOTAL $ 267,721 $ 269,810 $ 264,000 $ 261,000 60 2002 U. T. G. O. REFUNDING BOND FUND The 2002 UTGO Refunding Bond Fund is used to account for special levy property taxes to meet debt service requirements on bonds issued for the advance refunding of the 1993 General Obligation Bonds. The refunding bonds, issued at a lower interest rate than the origianal bonds,will save the taxpayers money. 2002 U. T. G . O . REFUNDING BOND FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 378,594 $ 377,016 $ 386,000 $ 380,000 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 11,455 13,153 10,000 15,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 21,322 0 0 0 TOTAL REVENUES 411,371 390,169 396,000 395,000 BEGINNING FUND BALANCE 178,901 213,830 200,000 220,000 TOTAL RESOURCES $ 590,272 $ 603,999 $ 596,000 $ 615,000 2002 U. T. G . O . REFUNDING BOND FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 376,442 384,566 381,650 382,050 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 376,442 384,566 381,650 382,050 ENDING FUND BALANCE 213,830 219,433 214,350 232,950 TOTAL $ 590,272 $ 603,999 $ 596,000 $ 615,000 61 THIS PAGE LEFT BLANK 62 ENTERPRISE FUNDS Enterprise funds are established to account for operations financed in a manner similar to a private business enterprise where the costs of providing goods and services to the public are financed through user charges. 63 0 [ \ \ \ 10 5 � 5 e S m 2 $[ ) 2 � 2 \�� [ / K \ { } ao 0 @3 § \ GJ � e m LIJ � Z <0 0 j / § ) \ { \§ } a \j $ E = 2 � %\ § g $ e oo 0 /$ mz m Z0 ± § < 0 / \j\ \ } L O -ij \ § % & 00 � 0 / 3Cf . ± § m \ 6 � $ % / ( O g z 0 § 2 Zo ) / 2F- \j \jk \ƒ 2 LLI w § / j � z C)\Q- \\ Dw a- � ° �� % §\ LLJ C) � 0 »§ 0 KZX / / \ j2 } g § j 0 LU 0 § � ®0 \ W0 5 )) u/ © a 2 > / Ez 3z A9 wi \ ) 3 « z eC §w LL c w j \ \ } ) / } \ j} \ § $jI \ f\± \ G / g uo 0 7 { > e= \ Of \ » LU0 » 5o e » 3 cr 0 § � < 7 < � < Z � � U) 0 = ]/ 5 f \E ) \/ G uo � °° 64 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.60 9,117 DIVISION MANAGERS 1.55 1.55 1.55 1.70 7,005 ASST. DIVISION MGR. 0.30 0.30 0.30 0.30 5,337 SENIOR ENGINEER 1.00 1.00 1.00 1.00 27.88-36.70 FOREMAN 1.00 1.00 1.00 1.00 26.40-28.94 INSTRUMENTATION TECH 0.00 0.00 1.00 1.00 25.79-33.95 CHIEF OPERATOR 2.00 2.00 2.00 2.00 24.95-27.30 LEAD PWRF OPERATOR 1.00 1.00 1.00 1.00 23.70-25.89 WASTEWATER LEAD WORKER 1.00 1.00 1.00 1.00 23.70-25.89 H.E.OPER./MECHANIC 1.00 1.00 1.00 1.00 23.70-25.89 PLANT OPERATOR 9.00 9.00 9.00 9.00 22.22-24.49 LAB TECHNICIAN 1.00 1.00 1.00 1.00 22.22-24.49 CROSS CONNECT SPECIALIST 2.00 2.00 2.00 2.00 21.92-24.27 HEAVY EQUIP.OPERATOR 12.00 12.00 12.00 14.00 21.28-23.62 ENVIRONMENTAL SPECIALIST 1.00 1.00 1.00 1.00 20.79-27.37 PLANT UTILITY WORKER 0.00 0.00 0.00 2.00 18.46-20.80 UTILITY MAINT.WORKER 3.00 3.00 3.00 4.00 16.54- 18.87 DEPARTMENT ASSISTANT 2 0.00 0.00 0.00 0.50 14.91 - 19.63 SECRETARY 1 1.50 1.50 1.50 1 1.50 14.33- 18.87 DEPARTMENT ASSISTANT 1 0.50 0.50 0.50 0.00 9.36- 12.32 LABORER 2.00 2.00 2.00 1.00 8.64- 11.18 TOTAL 41.45 41.45 42.45 46.60 The Water/Sewer Fund is used to account for all revenues generated by water sales, sewer collection, and related services, and expenditures at the water and sewer plant, at the Process Water Reuse Facility and for Stormwater Drainage. The Water Division's responsibility is to provide clean, clear, potable water to utility customers, to maintain a high quality and deliver the product economically and plentifully to the consumers. The Wastewater or Sewer Division is charged with treating industrial and domestic wastes. Sewer maintenance insures that the system is leak and seepage proof, unblocked by sand, grease,or roots, and graded to move wastes efficiently to the treatment plant where the treated water is sent back to the Columbia River cleaner than when it was originally taken out. 65 WATER/SEWER FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 33,025 0 0 0 CHARGES FOR SERVICES 15,675,466 16,217,624 14,825,000 15,888,045 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 1,115,666 1,220,824 962,000 982,000 OTHER FINANCING SOURCES 5,011,190 329,298 322,000 310,000 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 21,835,347 17,767,746 16,109,000 17,180,045 BEGINNING FUND BALANCE 14,041,613 17,196,966 10,219,955 6,219,955 TOTAL RESOURCES $35,876,960 $34,964,712 $26,328,955 $23,400,000 WATER/SEWER FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET DEPRECIATION,AMORT.&BAD DEBT $ 0 $ 0 $ 11,500 $ 11,500 SALARIES AND WAGES 1,712,642 1,800,937 2,123,950 2,335,720 PERSONNEL BENEFITS 436,187 501,297 664,957 819,325 SUPPLIES 235,921 282,132 622,300 730,800 OTHER SERVICES/CHARGES 1,772,225 1,816,518 1,773,800 1,943,100 INTERGOVT'L SERVICES&TAXES 1,850,965 1,905,927 1,905,500 1,927,500 CAPITAL OUTLAY 7,450,674 10,219,627 8,092,800 6,841,300 DEBT SERVICE 3,860,036 4,687,893 4,141,971 4,259,175 INTERFUND PMT FOR SERVICES 1,061,344 1,199,340 1,245,240 1,264,920 INTERFUND TRANSFERS 300,000 430,000 0 400,000 SUB-TOTAL EXPENDITURES 18,679,994 22,843,671 20,582,018 20,533,340 RESERVED END.FUND BAL. 1,433,295 1,719,955 1,719,955 1,719,955 UNRESERVED ENDING FUND BALANCE 15,763,671 10,401,086 4,026,982 1,146,705 TOTAL $35,876,960 $34,964,712 $26,328,955 $23,400,000 66 INTERNAL SERVICE FUNDS Internal Service Funds are used to account for operations that provide goods or services to other departments or funds of the City, or to other governmental units, on a cost reimbursement basis. 67 Equipment Rental CITY MANAGER PUBLIC WORKS DIRECTOR FIELD DIVISION MANAGER SECRETARYI ASST. DIVISION DEPARTMENT MANAGER ASSISTANT II CHIEF MECHANIC MECHANICS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2005 2006 2007 2008 MIN - MAX FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 7,005 ASST.DIVISION MGR. 0.35 0.35 0.35 0.35 5,337 CHIEF MECHANIC 1.00 1.00 1.00 1.00 24.95-27.30 MECHANIC 2.00 2.00 2.00 2.00 22.22-24.49 DEPARTMENT ASSISTANT 2 0.00 0.00 0.00 0.50 14.91 -19.63 SECRETARYI 0.30 0.30 0.30 0.30 14.33-18.87 DEPARTMENT ASSIST 1 0.50 0.50 0.50 0.00 9.36-12.32 TOTAL 4.30 4.30 4.30 4.30 Equipment Rental is responsible for the maintenance,repairs and inspections of all City owned vehicles and rolling equipment. The fleet ranges from Police and Fire vehicles and automobiles, Utility vehicles and heavy construction equipment,and Parks vehicles and maintenance equipment(mowers). The Equipment Rental Operating Fund is used to account for the operation and maintenance of these vehicles and equipment. They are"rented"to City departments orfunds and the rental rates are set to recover the actual cost of annual operational and maintenance expenses. These funds are required to be separated into two types-Vehicles used in governmental type activities and vehicles used in business type activies. The Water and Sewer utility is considered a business type activity. 68 EQUIPMENT RENTAL - OPERATING FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 175,259 11,553 12,000 12,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 540,702 628,220 780,640 746,300 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 59,263 0 0 TOTAL REVENUES 715,961 699,036 792,640 758,300 BEGINNING FUND BALANCE -46,231 6,280 0 40,000 TOTAL RESOURCES $ 669,730 $ 705,316 $ 792,640 $ 798,300 EQUIPMENT RENTAL - OPERATING FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 197,109 $ 214,871 $ 208,275 $ 226,150 PERSONNEL BENEFITS 45,771 54,709 65,350 75,925 SUPPLIES 322,403 360,609 392,500 403,500 OTHER SERVICES/CHARGES 64,577 51,815 45,800 46,600 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 12,890 9,772 10,500 9,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 20,700 11,040 11,640 17,400 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 663,450 702,816 734,065 778,575 ENDING FUND BALANCE 6,280 2,500 58,575 19,725 TOTAL $ 669,730 $ 705,316 $ 792,640 $ 798,300 69 EQUIPMENT RENTAL - OPERATING FUND REVENUES BUSINESS TYPE ACTIVITIES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 16,381 3,175 2,000 2,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 145,794 279,078 308,420 299,480 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 162,175 282,253 310,420 301,480 BEGINNING FUND BALANCE 7,000 -109,356 0 40,000 TOTAL RESOURCES $ 169,175 $ 172,897 $ 310,420 $ 341,480 EQUIPMENT RENTAL - OPERATING FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 109,430 141,766 135,600 135,600 OTHER SERVICES/CHARGES 11,464 30,176 13,500 13,500 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 9,900 10,200 9,600 INTERFUND TRANSFERS 157,637 59,263 0 0 SUB-TOTAL EXPENDITURES 278,531 241,105 159,300 158,700 ENDING FUND BALANCE -109,356 -68,208 151,120 182,780 TOTAL $ 169,175 $ 172,897 $ 310,420 $ 341,480 70 EQUIPMENT RENTAL REPLACEMENT FUNDS The Equipment Rental Replacement Fund is used to account for the accumulation of resources for future replacement of vehicles and equipment purchased in this fund. The vehicles and various pieces of equipment are"rented"to City department or funds and charges are set merely to replace the asset after a predetermined useful life. EQUIPMENT RENTAL REPLACEMENT FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 396,457 581,606 651,960 601,540 OTHER FINANCING SOURCES 0 20,000 1,000 41,000 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 396,457 601,606 652,960 642,540 BEGINNING FUND BALANCE 983,325 1,201,759 1,400,000 1,700,000 TOTAL RESOURCES $ 1,379,782 $ 1,803,365 $ 2,052,960 $ 2,342,540 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES 0 0 0 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 178,023 173,351 400,000 400,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 105,099 0 0 SUB-TOTAL EXPENDITURES 178,023 278,450 400,000 400,000 ENDING FUND BALANCE 1,201,759 1,524,915 1,652,960 1,942,540 TOTAL $ 1,379,782 $ 1,803,365 $ 2,052,960 $ 2,342,540 71 EQUIPMENT RENTAL REPLACEMENT FUND REVENUES BUSINESS TYPE ACTIVITIES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 246,027 223,450 261,332 289,500 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 246,027 223,450 261,332 289,500 BEGINNING FUND BALANCE 1,329,270 1,350,310 1,300,000 1,450,000 TOTAL RESOURCES $ 1,575,297 $ 1,573,760 $ 1,561,332 $ 1,739,500 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES 0 0 0 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 224,987 165,537 250,000 250,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 224,987 165,537 250,000 250,000 ENDING FUND BALANCE 1,350,310 1,408,223 1,311,332 1,489,500 TOTAL $ 1,575,297 $ 1,573,760 $ 1,561,332 $ 1,739,500 72 MEDICAL/DENTAL INSURANCE FUND The Medical/Dental Insurance Fund is used to account for payments into and charges for medical and dental insurance claims and related administrative costs. MEDICAL/DENTAL INSURANCE FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 1,969,694 2,207,709 2,648,000 2,930,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 1,969,694 2,207,709 2,648,000 2,930,000 BEGINNING FUND BALANCE 425,309 233,641 215,000 450,000 TOTAL RESOURCES $ 2,395,003 $ 2,441,350 $ 2,863,000 $ 3,380,000 MEDICAL/DENTAL INSURANCE FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 1,791,136 2,041,227 2,100,000 2,300,000 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 354,476 338,627 405,000 408,000 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 15,750 16,500 17,100 18,000 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 2,161,362 2,396,354 2,522,100 2,726,000 ENDING FUND BALANCE 233,641 44,996 340,900 654,000 TOTAL $ 2,395,003 $ 2,441,350 $ 2,863,000 $ 3,380,000 73 CENTRAL STORES FUND The Central Stores Fund is used to account for the financing of bulk office supplies purchases utilized by various department of the City. Charges are set to replace inventory used. CENTRAL STORES FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 23,619 30,029 26,000 35,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 22 30 0 0 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 5,000 5,000 0 5,000 TOTAL REVENUES 28,641 35,059 26,000 40,000 BEGINNING FUND BALANCE -651 2,828 1,000 1,000 TOTAL RESOURCES $ 27,990 $ 37,887 $ 27,000 $ 41,000 CENTRAL STORES FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 25,162 44,802 25,000 35,000 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 25,162 44,802 25,000 35,000 ENDING FUND BALANCE 2,828 -6,915 2,000 6,000 TOTAL $ 27,990 $ 37,887 $ 27,000 $ 41,000 74 TRUST AND AGENCY FUNDS Trust Funds are used to account for assets held by a government in a trustee capacity for individuals, private organizations, or other governments, and/or other funds. 75 CITY VIEW CEMETERY TRUST FUND The Cemetery Trust Fund is used to account for principal trust amounts received and related interest income. The interest portion of the trust can be transferred to the Cemetery Fund for perpetual care of gravesites. CITY VIEW CEMETERY TRUST FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 17,604 16,625 16,000 20,000 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 9,288 12,532 10,000 15,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 26,892 29,157 26,000 35,000 BEGINNING FUND BALANCE 288,534 306,179 320,000 342,000 TOTAL RESOURCES $ 315,426 $ 335,336 $ 346,000 $ 377,000 CITY VIEW CEMETERY TRUST FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 9,247 12,920 10,000 15,000 SUB-TOTAL EXPENDITURES 9,247 12,920 10,000 15,000 ENDING FUND BALANCE 306,179 322,416 336,000 362,000 TOTAL $ 315,426 $ 335,336 $ 346,000 $ 377,000 76 CITY VIEW CEMETERY PRE -NEED TRUST FUND The Cemetery Pre-Need Trust Fund is used to account for the pre-sale of burial items. Both interest and principal amounts can be transferred to the Cemetery Fund when grave liners and markers are actually obtained and used. CITY VIEW CEMETERY PRE-NEED TRUST FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 7,760 12,306 7,800 10,100 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 936 1,409 1,000 2,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 8,696 13,715 8,800 12,100 BEGINNING FUND BALANCE 30,253 38,017 32,000 60,000 TOTAL RESOURCES $ 38,949 $ 51,732 $ 40,800 $ 72,100 CITY VIEW CEMETERY PRE-NEED TRUST FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 932 1,420 1,000 2,000 SUB-TOTAL EXPENDITURES 932 1,420 1,000 2,000 ENDING FUND BALANCE 38,017 50,312 39,800 70,100 TOTAL $ 38,949 $ 51,732 $ 40,800 $ 72,100 77 BOULEVARD PERPETUAL MAINTENANCE FUND The Boulevard Perpetual Maintenance Fund was created to account for all monies collected pursuant to subdivision agreements for the purpose of providing perpetual maintenance of developer installed landscaping and fencing along designated boulevards. BOULEVARD PERPETUAL MAINTENANCE FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 231,900 203,880 121,000 146,000 OTHER FINANCING SOURCES 740,625 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 972,525 203,880 121,000 146,000 BEGINNING FUND BALANCE 0 972,525 1,100,000 1,220,000 TOTAL RESOURCES $ 972,525 $ 1,176,405 $ 1,221,000 $ 1,366,000 BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 43,180 50,000 50,000 SUB-TOTAL EXPENDITURES 0 43,180 50,000 50,000 ENDING FUND BALANCE 972,525 1,133,225 1,171,000 1,316,000 TOTAL $ 972,525 $ 1,176,405 $ 1,221,000 $ 1,366,000 78 FIREMEN 'S PENSION FUND The Fire Pension Fund is used to account for the sources and uses of funds to meet the pension benefit rights of those firemen covered under the Plan prior to the creation of the Law Enforcement Officers and Fire Fighters(LEOFF)pension system by the State Department of Retirement Systems in 1970. FIREMEN'S PENSION FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 32,104 34,834 34,000 42,000 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 153,568 212,980 120,000 170,000 OTHER FINANCING SOURCES 31,090 33,266 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 216,762 281,080 154,000 212,000 BEGINNING FUND BALANCE 3,913,393 4,005,207 3,600,000 4,300,000 TOTAL RESOURCES $ 4,130,155 $ 4,286,287 $ 3,754,000 $ 4,512,000 FIREMEN'S PENSION FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 58,516 $ 144,814 $ 75,000 $ 100,000 PERSONNEL BENEFITS 56,352 66,288 60,500 89,175 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 5,500 7,000 7,000 INTERGOVT'L SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 10,080 10,560 11,100 12,000 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 124,948 227,162 153,600 208,175 ENDING FUND BALANCE 4,005,207 4,059,125 3,600,400 4,303,825 TOTAL $ 4,130,155 $ 4,286,287 $ 3,754,000 $ 4,512,000 79 LANDFILL REMEDIATION FUND The Landfill Remediation Fund was created to account for any future post-closure costs. LANDFILL REMEDIATION REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 3,785 5,241 4,000 6,000 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 3,785 5,241 4,000 6,000 BEGINNING FUND BALANCE 104,572 108,357 110,000 116,000 TOTAL RESOURCES $ 108,357 $ 113,598 $ 114,000 $ 122,000 LANDFILL REMEDIATION EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 0 0 0 0 RESERVED ENDING FUND BALANCE 100,000 100,000 100,000 100,000 ENDING FUND BALANCE 8,357 13,598 14,000 22,000 TOTAL $ 108,357 $ 113,598 $ 114,000 $ 122,000 80 LOCAL IMPROVEMENT DISTRICT GUARANTY FUND The Local Improvement District Guaranty Fund is used to account for the guaranteeing of payment of bonds and coupons of any City local improvement district created after the creation of the Guaranty Fund. L. I . D . GUARANTY FUND REVENUES 2005 2006 2007 2008 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 FINES&FORFEITURES 0 0 0 0 MISCELLANEOUS 36,012 47,784 45,500 60,500 OTHER FINANCING SOURCES 2,520 340,007 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 38,532 387,791 45,500 60,500 BEGINNING FUND BALANCE 1,169,921 1,208,390 1,220,000 1,620,000 TOTAL RESOURCES $ 1,208,453 $ 1,596,181 $ 1,265,500 $ 1,680,500 L. I .D . GUARANTY FUND EXPENDITURES 2005 2006 2007 2008 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVTL SERVICES&TAXES 13 13 0 0 CAPITAL OUTLAY 50 0 5,000 5,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 63 13 5,000 5,000 ENDING FUND BALANCE 1,208,390 1,596,168 1,260,500 1,675,500 TOTAL $ 1,208,453 $ 1,596,181 $ 1,265,500 $ 1,680,500 81 CAPITAL EQUIPMENT PURCHASES GENERALFUND DEPARTMENT CAPITAL EQUIPMENT AMOUNT MUNICIPAL COURT OFFICE EQUIPMENT S 2,500 OTHER MACHINERY & EQUIPMENT 1,600 4,100 CITY MANAGER OFFICE EQUIPMENT -ADMINISTRATION 200 OFFICE EQUIPMENT - PERSONNEL 0 200 POLICE JAG FUNDING 52,376 FIRE OFFICE EQUIPMENT 500 ADMIN & COMM. SVCS OFFICE EQUIPMENT -ADMINISTRATION 500 OFFICE EQUIPMENT -ACCTG & FINANCIAL 2,000 OFFICE FURNITURE - ACCTG & FINANCIAL 3,000 EQUIPMENT- RECREATION SERVICES 500 6,000 COMMUNITY DEVELOPMENT OFFICE EQUIPMENT 0 ENGINEERING OFFICE EQUIPMENT 0 NON-DEPARTMENTAL MUNICIPAL COURT 0 CITY MANAGER 35,000 POLICE EQUIPMENT 127,800 FIRE EQUIPMENT 65,380 ADMIN & COMMUNITY SVCS EQUIPMENT 328,530 COMMUNITY DEVELOPMENT 0 ENGINEERING 5,000 VEHICLES 76,000 COMPUTERS & SOFTWARE 200,000 ANIMAL CONTROL 11,600 849,310 LIBRARY OFFICE EQUIPMENT 0 TOTAL GENERAL FUND $ 912,486 82 DEPARTMENT CAPITAL EQUIPMENT AMOUNT STREET FUND IMPROVEMENTS OTHER THAT BLDGS $ 70,000 OTHER MACHINERY& EQUIPMENT 6,600 76,600 AMBULANCE SERVICE FUND OTHER MACHINERY& EQUIPMENT 7,680 EQUIPMENT 57,700 65,380 WATER/SEWER FUND WATER ADMINISTRATION 0 WATER OPERATIONS EQUIPMENT 60,000 WATER FILTER PLANT 28,800 SEWER ADMINISTRATION 0 SEWER COLLECTION EQUIPMENT 33,300 SEWER TREATMENT PLANT EQUIPMENT 46,200 PROCESS WATER REUSE FACILITY EQUIPMENT 13,000 STORMDRAIN EQUIPMENT 0 IRRIGATION EQUIPMENT 25,000 206,300 EQUIPMENT RENTAL OPERATIONS & MAINTENANCE FUND SHOP EQUIPMENT 9,000 EQUIPMENT REPLACEMENT FUND VEHICLE REPLACEMENTS 650,000 TOTAL ALL FUNDS $ 1,862,066 83 THIS PAGE INTENTIONALLY LEFT BLANK 84 ORDINANCE NO. AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2008. WHEREAS,subsequent to due notice and public hearing thereon,the City Council of the City of Pasco has approved the following Capital Projects Budget for the year 2008;NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS: Section One. That capital projects are hereby authorized as detailed below. The following schedule summarizes(1)newly authorized projects,(2)previously authorized projects which have had authorization increased,(3)previously authorized projects which have had authorization increased,and(4)previously authorized projects which have had authorization decreased. INCREASE TOTAL PREVIOUS (DECREASE) NEW PROJECT CAPITAL PROJECTS: AUTHORITY AUTHORITY PROJECT AUTHORITY POLICE STATION/MUNICIPAL COURT BUILDING $ 0 $ 0 $ 100,000 $ 100,000 LIBRARY FACILITY ENHANCEMENTS 0 0 150,000 150,000 PEANUTS PARK RESTROOM 0 0 100,000 100,000 VOLUNTEER PARK RENOVATION 0 0 160,000 160,000 VEHICLE STORAGE BUILDING 0 0 350,000 350,000 E LEWIS ST COORIDOR-PHASE 3 0 0 35,000 35,000 IRRIGATION SYSTEM IMPROVEMENTS 0 0 250,000 250,000 PWRF UPGRADES 0 0 80,000 80,000 E ROAD 40 SEWER EXTENSION 0 0 50,000 50,000 MISC SEWER IMPROVEMENTS 0 0 50,000 50,000 ROAD 84 AND ARGENT SEWER IMPROVEMENT 0 0 560,000 560,000 SEWER LINE EXTENSIONS 0 0 1,500,000 1,500,000 SEWER LINE REPLACEMENT 0 0 500,000 500,000 2008 WW TREATMENT PLANT EXPANSION 0 0 1,650,000 1,650,000 MISCELLANEOUS STORMWATER IMPROVEMENTS 0 0 55,000 55,000 STORMWATER COMPLIANCE 0 0 100,000 100,000 "A"STAND SR 12 INTERCHANGE 0 0 20,000 20,000 ANNUAL OVERLAY AND CRACK SEAL PROJECTS 0 0 710,000 710,000 ARGENT ROAD WIDENING 0 0 500,000 500,000 COLUMBIA RIVER BRIDGE STUDY 0 0 25,000 25,000 COURT STR&ROAD 68 TRAFFICE SIGNAL 0 0 200,000 200,000 COURT STR WIDENING-ROAD 84 TO ROAD 100 0 0 1,000,000 1,000,000 1-182 AND ROAD 48 OFF RAMP 0 0 100,000 100,000 MISCELLANEOUS STREET IMPROVEMENTS 0 0 50,000 50,000 MISCELLANEOUS TRAFFIC SIGNAL IMPROVEMENTS 0 0 100,000 100,000 RECONSTRUCTION OF ALLEY APPROACHES 0 0 70,000 70,000 ROAD 100 AND 1-182 RAMPS&SANDIFUR SIGNAL 0 0 1,400,000 1,400,000 ROAD 68&1-182 IMPROVEMENTS 0 0 115,000 115,000 STREET SIGN REPLACEMENT-CITY WIDE 0 0 150,000 150,000 INTERTIE TO CITY OF KENNEWICK 0 0 20,000 20,000 MISCELLANEOUS WATER IMPROVEMENTS 0 0 80,000 80,000 RAW WATER PUMP STATION IMPROVEMENTS 0 0 150,000 150,000 REPLACEMENT OF AC WATERPIPE 0 0 600,000 600,000 WATER DISTRIBUTION LINE EXTENSIONS 0 0 600,000 600,000 WATER FILTRATION PLANT IMPROVEMENTS 0 0 800,000 800,000 WATER METER/REPLACEMENT/CROSS CONNECT 0 0 140,000 140,000 BASEBALL STADIUM IMPROVEMENTS 1,000,000 340,000 0 1,340,000 LEWIS STREET OVERPASS 50,000 50,000 0 100,000 COMMERCIAL/SR 12/LEWIS STREET WATER LINE 500,000 100,000 0 600,000 TOTAL $ 1,550,000 $ 490,000 $ 12,520,000 $ 14,560,000 Section Two. This Ordinance shall be in full force and effect on January 1,2008. PASSED by the City Council of the City of Pasco this 17th day of December,2007. ATTEST: DEBRA CLARK,CITY CLERK JOYCE OLSON,MAYOR APPROVED AS TO FORM: LELAND B.KERR,CITY ATTORNEY 85 CITY OF PASCO 2008 CAPITAL PROJECTS BUDGET INCREASE ESTIMATED CURRENT (DECR) INITIAL TOTAL AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT COST NEW CITY MANAGER POLICE STATION/MUNICIPAL COURT BUILDING 100,000 100,000 NEW RECREATION LIBRARY FACILITY ENHANCEMENTS 150,000 150,000 NEW RECREATION PEANUTS PARK RESTROOM 100,000 100,000 NEW RECREATION VOLUNTEER PARK RENOVATION 160,000 160,000 NEW FIRE VEHICLE STORAGE BUILDING 350,000 350,000 NEW COMM DEVEL E LEWIS ST COORIDOR-PHASE 3 35,000 35,000 NEW IRRIGATION IRRIGATION SYSTEM IMPROVEMENTS 250,000 250,000 NEW PWRF PWRF UPGRADES 80,000 80,000 NEW SEWER E ROAD 40 SEWER EXTENSION 50,000 50,000 NEW SEWER MISC SEWER IMPROVEMENTS 50,000 50,000 NEW SEWER ROAD 84 AND ARGENT SEWER IMPROVEMENT 560,000 560,000 NEW SEWER SEWER LINE EXTENSIONS 1,500,000 1,500,000 NEW SEWER SEWER LINE REPLACEMENT 500,000 500,000 NEW SEWER 2008 WW TREATMENT PLANT EXPANSION 1,650,000 1,650,000 NEW STORMWATER MISCELLANEOUS STORMWATER IMPROVEMENTS 55,000 55,000 NEW STORMWATER STORMWATER COMPLIANCE 100,000 100,000 NEW STREETS "A"ST AND SR 12 INTERCHANGE 20,000 20,000 NEW STREETS ANNUAL OVERLAY AND CRACK SEAL PROJECTS 710,000 710,000 NEW STREETS ARGENT ROAD WIDENING 500,000 500,000 NEW STREETS COLUMBIA RIVER BRIDGE STUDY 25,000 25,000 NEW STREETS COURT STIR&ROAD 68 TRAFFICE SIGNAL 200,000 200,000 NEW STREETS COURT STIR WIDENING-ROAD 84 TO ROAD 100 1,000,000 1,000,000 NEW STREETS 1-182 AND ROAD 48 OFF RAMP 100,000 100,000 NEW STREETS MISCELLANEOUS STREET IMPROVEMENTS 50,000 50,000 NEW STREETS MISCELLANEOUS TRAFFIC SIGNAL IMPROVEMENTS 100,000 100,000 NEW STREETS RECONSTRUCTION OF ALLEY APPROACHES 70,000 70,000 NEW STREETS ROAD 100 AND 1-182 RAMPS&SANDIFUR SIGNAL 1,400,000 1,400,000 NEW STREETS ROAD 68&1-182 IMPROVEMENTS 115,000 115,000 NEW STREETS STREET SIGN REPLACEMENT-CITY WIDE 150,000 150,000 NEW WATER INTERTIE TO CITY OF KENNEWICK 20,000 20,000 NEW WATER MISCELLANEOUS WATER IMPROVEMENTS 80,000 80,000 NEW WATER RAW WATER PUMP STATION IMPROVEMENTS 150,000 150,000 NEW WATER REPLACEMENT OF AC WATERPIPE 600,000 600,000 NEW WATER WATER DISTRIBUTION LINE EXTENSIONS 600,000 600,000 NEW WATER WATER FILTRATION PLANT IMPROVEMENTS 800,000 800,000 NEW WATER WATER METER/REPLACEMENT/CROSS CONNECT 140,000 140,000 86 INCREASE ESTIMATED CURRENT (DECR) INITIAL TOTAL AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT COST CONTINUING RECREATION BASEBALL STADIUM IMPROVEMENTS 1,000,000 340,000 1,340,000 CONTINUING STREETS LEWIS STREET OVERPASS 50,000 50,000 100,000 CONTINUING STREETS SR 395 PEDESTRIAN/BICYCLE OVERPASS 900,000 900,000 CONTINUING WATER COMMERCIAL/SR 12/LEWIS STREET WATER LINE 500,000 100,000 600,000 CONTINUING WATER ROAD 36 PUMP STATION LANDSCAPING 60,000 60,000 CONTINUING FIRE FIRE HYDRANTS REPLACEMENT 250,000 250,000 CONTINUING STREETS COMMERCIAL AVENUE RECONSTRUCTION 200,000 200,000 REMOVE COMM DEVEL 4TH AVENUE GATEWAY 495,000 (495,000) REMOVE COMM DEVEL EAST LEWIS STREET COORIDOR-PHASE 2 560,000 (560,000) REMOVE IRRIGATION IRRIGATION SYSTEM IMPROVEMENTS 650,000 (650,000) REMOVE PWRF PROCESS WATER IRRIGATION EXPANSION 250,000 (250,000) REMOVE PWRF PROCESS WATER IRRIGATION UPGRADE 80,000 (80,000) REMOVE RECREATION CASA DEL SOL NEIGHBORHOOD PARK 232,000 (232,000) REMOVE RECREATION N BURDEN NEIGHBORHOOD PARK 190,000 (190,000) REMOVE RECREATION SACAGEWEA TRAIL&LEVEE LOWERING PHASE 2 900,000 (900,000) REMOVE SEWER BNSF SEWER RELOCATION 550,000 (550,000) REMOVE SEWER EAST ROAD 40 SEWER EXTENSION 450,000 (450,000) REMOVE SEWER MISC SEWER IMPROVEMENTS 50,000 (50,000) REMOVE SEWER OFFICE&LOCKER ROOM EXPANSION 400,000 (400.000) REMOVE SEWER ROAD 88 SEWER EXTENSION 1,100,000 (1,100,000) REMOVE SEWER ROAD 84 SEWER EXTENSION 300,000 (300,000) REMOVE SEWER SEWER LINE EXTENSIONS 1,500,000 (1,500,000) REMOVE SEWER SEWER LINE REPLACEMENT 500,000 (500,000) REMOVE SEWER 2005/2006 WASTEWTR TREATMENT PLANT EXPANSION 3,600,000 (3,600,000) REMOVE SEWER 2007 WASTEWATER TREATMENT PLANT EXPANSION 110,000 (110,000) REMOVE STORMWATER MAIN AVENUE STORMWATER 200,000 (200,000) REMOVE STORMWATER MISCELLANEOUS STORMWATER IMPROVEMENTS 55,000 (55,000) REMOVE STORMWATER STORMWATER COMPLIANCE 75,000 (75,000) REMOVE STREETS ANNUAL OVERLAY AND CRACK SEAL PROJECTS 600,000 (600,000) REMOVE STREETS BURDEN BOULEVARD PUD UNDERGROUNDING 236,000 (236,000) REMOVE STREETS BURDEN BOULEVARD WIDENING 200,000 (200,000) REMOVE STREETS COURT STREET WIDENING 800,000 (800,000) REMOVE STREETS LEWIS STREET OVERPASS DESIGN 20,000 (20,000) REMOVE STREETS LEWIS STREET/A"STREET CONNECTOR(TK ROUTE) 600,000 (600,000) REMOVE STREETS MISCELLANEOUS STREET IMPROVEMENTS 50,000 (50,000) REMOVE STREETS RECONSTRUCTION OF ALLEY APPROACHES 50,000 (50,000) REMOVE STREETS ROAD 28/ROAD 26 IMPROVEMENTS 400,000 (400,000) REMOVE STREETS ROAD 68&COURT STR TRAFFIC SIGNAL 160,000 (160,000) REMOVE STREETS ROAD 68&1-182 IMPROVEMENTS 515,000 (515,000) REMOVE STREETS ROAD 68&WRIGLEY DRIVE TRAFFIC SIGNAL 160,000 (160,000) REMOVE STREETS ROAD 68 WIDENING-WEST SIDE(RODEO TO BURDEN) 100,000 (100,000) 87 INCREASE ESTIMATED CURRENT (DECR) INITIAL TOTAL AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT COST REMOVE STREETS ROAD 100&1-182 RAMPS&SIGNAL 3,000,000 (3,000,000) REMOVE STREETS SACAJAWEA PARK ROAD 400,000 (400,000) REMOVE STREETS STREET SIGN REPLACEMENT-CITY WIDE 150,000 (150,000) REMOVE WATER INTERTIE TO CITY OF KENNEWICK 20,000 (20,000) REMOVE WATER MISCELLANEOUS WATER IMPROVEMENTS 50,000 (50,000) REMOVE WATER REPLACEMENT OF A/C WATER PIPE 400,000 (400,000) REMOVE WATER ROAD 34 TO A STREET WATER LINE LOOP 1,200,000 (1,200,000) REMOVE WATER ROAD 68 RESERVOIR IMPROVEMENTS 250,000 (250,000) REMOVE WATER ROAD 68 RESERVOIR PAINTING 300,000 (300,000) REMOVE WATER WATER DISTRIBUTION LINE EXTENSIONS 200,000 (200,000) REMOVE WATER WATER FILTRATION PLANT IMPROVEMENTS 570,000 (570,000) REMOVE WATER WATER FILTRATION PLANT IMPROVEMENTS 800,000 (800,000) REMOVE WATER WATER METER REPLACEMENT/CROSS CONNECTION 240,000 (240,000) REMOVE WATER WATER METER/REPLACEMENT/CROSS CONNECT 120,000 (120,000) REMOVE WATER WATER SYSTEM PLAN-CITY WIDE 100,000 (100,000) 26,898,000 (23,448,000) 12,520,000 15,970,000 88 INDIVIDUAL PROJECT SHEETS 89 THIS PAGE INTENTIONALLY LEFT BLANK 90 CITY OF PASCO CIP PROJECT FORM CIP Category Administrative Offices Funding Type General Fund Project Name Police Station / Municipal Court Building Project# Location 1 st and Sylvester Description Construct new municipal building to house police and municipal court Department City Manager's Office Division Date Initiated Justification Benefits The "space needs study" recently completed identifies the need for a second office building to properly house the city's administrative and police personnel. The additional building of about 55,000 sf, in conjunction with the existing municipal building, will accommodate 30-year growth projections. Project status New CIP Project Budget Number 367-660-59480 History Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer I 100.0 500.0 600.0 Construction I 10,000.0 10,000.0 Other Total 100.0 500.0 10,000.0 10,600.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Capital Improv Fund 100.0 100.0 GO Bonds I 500.0 10,000.0 10,500.0 Total 100.0 500.0 10,000.0 10,600.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs 100.0 100.0 100.0 300.0 Revenue Net Impact 100.0 100.0 100.0 300.0 91 CIT'1 OF PASCO CIP PF,OJECT FORM CIP Category Culture and Recreation Funding Type General Fund Project ?Jame Baseball Stadium Improvements Project# Location 6100 Burden Blvd Description Upgrades and Improvements at Baseball Stadium. Department Admin & Comm Svcs Division Facilities Date Initiated Justification Benefits With completion of the shade structure (top priority improvemenQ in 2007, the remaining priority improve inents are: 1) seating; 2) "home run porch/seating"; 3) scoreboard/ sound system; 4) office/r, trooms. r'roject Status New CIP Project Budget Number 367-660-59480 History Pu:pious Years Funding $1,600,000 Previous Years Expenses $1,240,000 CIP Project Costs ($ in thousands) _ COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL 1 Land & might-Of-Way_ Design & Engineer 40.0 ---- - --- — — -- - _- - -- -- - - 40." Construction — 300.0 _500.0 — — _I_ - - -I - 800.0 Other Total 340.0 500.0 1.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL :ate (appropriated) 340.0 340.0 tate (potential) — -- ---- — _ 500:0 --- - I- _I I I 500.0 Total 340.0 500.0 840.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 1 ' 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 92 CITY OF PASCO CIP PROJECT FORM CIP Category Culture and Recreation Funding Type General Fund Project Name Library Facility Enhancements Project# Location Pasco Library, 1320 W. Hopkins Description Upgrades to Library - Electricals, Communications, Windows (energy efficiency) Department Admin & Comm Svcs Division Facilities Date Initiated 6/22/07 Justification Benefits The Library was remodeled in 1999. Since the time when computers were originally installed, there has been a signfiicant increase in demand for computer/internet use. Electrical upgrades ($100k) will allow Mid-Columbia Llbrary to add computers. Conversion to energy efficient windows (50k) are also proposed. Project status New CIP Project Budget Number 367-660-59480 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 150.0 150.0 Other Total 150.0 150.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL General FUnd 150.0 150.0 Total 150.0 150.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 93 CITY OF PASCO CIP PROJECT FORM CIP Category Culture and Recreation Funding Type Block Grant Project Name Peanuts Park Restroom Project# Location Peanuts Park - 4th and Lewis Description Replace restroom with new facility. Department Admin & Comm Svcs Division Facilities Date Initiated Justification Benefits Existing Facility is in poor repair and not ADA compliant. Because the facility shares a wall with a private business, the City is vulnerable to damage claims. A new facility will better serve the public, the Famer's Market and will be easier to maintain. Project Status New CIP Project Budget Number 367-660-59480 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer I I_ Construction 100.0 I 100.0 Other Total 100.0 100.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL CDBG 100.0 100.0 Total 100.0 100.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 94 CITY OF PASCO CIP PROJECT FORM CIP Category Culture and Recreation Funding Type Block Grant Project Name Volunteer Park Renovation Project# Location 3rd and Marie Street Description Continuing general upgrade to park. Department Admin & Comm Svcs Division Facilities Date Initiated Justification Benefits Continuing visual and functional enhancements to major entrances into Pasco. In 2001 the Old Community Center was removed. Phase I improvements with improved entryways, pathway construction and tree removal and replacement took place in 2002. Phase 2 improvements in 2006 provided for the installation of a new restroom. Phase 3 improvements, proposed for 2008, include completion of the accessible pathway system, parking lot upgrade and covered pavillion. Project Status In Prior CIP - Unfunded Budget Number 367-660-59480 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer _ 10.0 10.0 Construction 150.0 150.0 Other Total 160.0 160.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL CDBG Fund 160.0 160.0 Total 160.0 160.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs 2.0 2.0 2.0 2.0 2.0 2.0 12.0 Revenue Net Impact 2.0 2.0 2.0 2.0 2.0 2.0 12.0 95 CITY OF PASCO CIP PROJECT FORM CIP Category Fire Protection Funding Type General Fund Project Name Vehicle Storage Building Project# Location Road 68 & Argent at Fire Station 83 Description A 3,500 square foot vehicle / equipment storage building. Department Fire Division Suppression Date Initiated Justification Benefits The current vehicle storage at the city yards is not near any of the fire stations. The site at Road 68 and Argent (Station 83) would be a more ideal location because of the proximity to the highway, isalready owned by the City and is large enough to accomodate the additional building. The new location will also allow for frequent checking of the operational status of the apparatus. The sewer plant is in need of additionnl storage. The current storage building is owned by the General Fund. The Sewer utility will contribute $150,000 to the General Fund to obtain ownership of this building. The new building is already designed. Project status In Prior CIP - Unfunded Budget Number 010-905-51990 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way _ Design & Engineer I I I Construction 350.0 I I 350.0 Other Total 350.0 350.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL General Fund 200.0 200.0 Water/ Sewer Utility 150.0 150.0 Total 350.0 350.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 96 CITY OF PASCO CIP PROJECT FORM CIP Category Gateways & Corridor Beautification Funding Type General Fund Project Name E. Lewis Str. Corridor - Phase 3 - Cedar Avenue to SR 12 Project# Location Cedar Avenue to State Route 12 Description Landscaping at site. Department Community Development Division Admin Date Initiated Justification Benefits Implement Gateways and Corridor Beautification Committee plan recommendations. Project Status In Prior CIP - Unfunded Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 35.0 I 35.0 Construction 340.0 I 340.0 Other Total 35.0 340.0 375.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL General Fund 35.0 265.0 300.0 CDBG Fund 75.0 75.0 Total 35.0 340.0 375.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs 6.0 6.0 6.0 6.0 6.0 30.0 Revenue Net Impact 6.0 6.0 6.0 6.0 6.0 30.0 97 CITY OF PASCO CIP PROJECT FORM CIP Category Irrigation System Funding Type Utility Fund Project Name Irrigation System Improvements Project# Location 1-182 Corridor Description Miscellaneous irrigation system improvements Department Public Works/Engineering Division Irrigation Date Initiated Justification Benefits Make irrigation system improvements to improve reliability; add transmission pipelines; site improvements; replace well pumps as the system and customer base expands. Project status New CIP Project Budget Number 410-795-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 250.0 100.0 50.0 50.0 50.0 50.0 550.0 Other Total 250.0 100.0 50.0 50.0 50.0 50.0 550.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Irrigation Utility 250.0 100.0 50.0 50.0 50.0 50.0 550.0 Total 250.0 100.0 50.0 50.0 50.0 50.0 550.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 98 CITY OF PASCO CIP PROJECT FORM CIP Category Process Water Reuse Facility Funding Type Utility Fund Project Name PW RF Irrigation Upgrade Project# Location Process Water Reuse Facility Description Irrigation Upgrade Department Public Works/Engineering Division PWRF Date Initiated Justification Benefits Facilities upgrade for lagoon and/ or irrigation systems to the Process Water Reuse Facility; such as center pivot replacement, mag drive, irrigation pipeline replacement, and equipment not covered under contracts with food processors. Project Status In Prior CIP - Unfunded Budget Number 410-775-59435 -History I Previous Years Funding $0 I Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 80.0 80.0 80.0 80.0 80.0 80.01 480.0 Other Total 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL PW RF Utility 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Total 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 99 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name Road 84 and Argent Sewer Improvement I Project# Location Road 84 North of Argent and in Argent East of Road 84 Description Department Division Date Initiated Justification Benefits The new high school at Road 84 and Argent requires sewer service. A pump station will need to be construction. As part of the school project, both Road 84 and Argent will be improved. The utilities will need to be installed prior to the road improvements. PLANNING ESTIMATE ONLY Project Status In Prior CIP - Unfunded Budget Number 410-770-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer I 60.0 I I 60.0 Construction 500.0 I 500.0 Other Total 560.0 560.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Sewer Utility 560.0 560.0 Total 560.0 560.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 100 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name East Road 40 Sewer Extension Project# Location East Road 40 Description Extend sewerline on East Road 40 to Commercial Street Department Public Works/Engineering I Division Sewer Date Initiated Justification Benefits Program is to extend sewers from East Road 40 and Sacajawea Street north to the SR 12 / Lewis Street Interchange. Phase I was completed in 2005 with the extension of sewer to "A" Street. Phase II is to extend the sewer pipeline north from "A" Street to the east side of SR 12. Project Status In Prior CIP - Unfunded Budget Number 410-770-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 50.0 50.0 100.0 Construction 1,200.0 T 1,200.0 Other Total 50.0 1,250.0 1,300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Sewer Utility 50.0 1,250.0 1,300.0 Total 50.0 1,250.0 1,300.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 101 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name Miscellaneous Sewer Improvements Project# Location Various Locations Description Miscellaneous Sewer Improvements Department Public Works/Engineering I Division Sewer Date Initiated Justification Benefits Small sewer projects found during routine maintenance. Project Status New CIP Project Budget Number 410-770-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction I 50.OI 50.0 50.0 50.0 50.0 50.0 300.0 Other Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Sewer Utility 50.0 50.0 50.0 50.0 50.0 50.0 300.0 ....... _ - - - Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 102 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name Sewer Line Extension Project# Location City Wide Description Extension of sewer pipelines - Also will help pay for oversizing of lines in various developments Department Public Works/Engineering Division Sewer Date Initiated Justification Benefits Extend sewer pipelines within the City limits and also help pay for oversizing of lines in various developments. The majority of projects will be west of Road 48. The projects will be coordinated with road projects on Court Street and Road 100. ULID's will be used where applicable. Project status In Prior CIP - Unfunded Budget Number 410-770-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 9,000.0 Other __....T Total 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 9,000.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Sewer Utility 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 9,000.0 I Total 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 9,000.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 103 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name Sewer Line Replacement Project# Location Various Locations Description Work to be done on an as-need basis Department Public Works/Engineering Division Sewer Date Initiated Justification Benefits Continued work to maintain integrity of collection system. The relining of old sewer pipelines is anticipated to take three to four years in the old section of the city. Project Status In Prior CIP - Unfunded Budget Number 410-770-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 1 Construction 500.0 300.0 _ 200.01 _200.0 200.01 _ 200.0 _ 1,600.0 Other Total 500.0 300.0 200.0 200.0 200.0 200.0 1,600.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Sewer Utility 500.0 300.0 200.0 200.0 200.0 200.0 1,600.0 Total 500.0 300.0 200.0 200.0 200.0 200.0 1,600.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 104 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name WWTP Expansion Project# Location Waster Water Treatment Plant Description Improvements and Expansion at the WWTP Department Public Works/Engineering I Division Sewer Date Initiated Justification Benefits The WWTP needs improvements and expansion as growth occurs and work force increases. A dewatering facility by 2008 and a potential clarifyer in 2011. Project Status New CIP Project Budget Number 410-770-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer ^— 350.0 150.0 500.0 Construction 1,300.0 I 1,000.0 2,300.0 Other — Total 1,650.0 1,150.0 2,800.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Sewer Utility 1,650.0 1,150.0 2,800.0 Total 1,650.0 1,150.0 2,800.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 105 CITY OF PASCO CIP PROJECT FORM CIP Category Stormwater Collection Funding Type Utility Fund Project Name Miscellaneous Stormwater Improvements Project# Location Various Locations Description Repair and extend storm water system Department Public Works/Engineering Division Stormwater Date Initiated Justification Benefits Repair and extension as needed for storm water facilities. Project status In Prior CIP - Unfunded Budget Number 410-790-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 1 Construction 55.0 55.01 55.0 55.0 55.0 55.0 330.0 Other Total 55.0 55.0 55.0 55.0 55.0 55.0 330.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Stormwater Utility 55.0 55.0 55.0 55.0 55.0 55.0 330.0 Total 55.0 55.0 55.0 55.0 55.0 55.0 330.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 106 CITY OF PASCO CIP PROJECT FORM CIP Category Stormwater Collection Funding Type Utility Fund Project Name Stormwater Compliance Project# Location City Wide Description Retrofit of Drywells Department Public Works/Engineering Division Stormwater Date Initiated Justification Benefits This project anticipates having to retrofit drywells in close proximity of groundwater due to new state regulations on storm water discharges. Project status New CIP Project Budget Number 410-790-59435 History Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer -- ------- Construction 100.01 100.0 100.0 100.0 100.0 100.0 600.0 Other Total 100.0 100.0 100.0 100.0 100.0 100.0 600.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Stormwater Utility 100.0 100.0 100.0 100.0 100.0 100.0 600.0 Total 100.0 100.0 100.0 100.0 100.0 100.0 600.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 107 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name "A" Street and SR 12 Interchange Project# Location "A" Street and SR 12 Description New Interchange at "A" Street and SR 12 Department Public Works/Engineering Division Streets Date Initiated Justification Benefits New Interchange at SR 12 between "A" Street and Sacajawea Road. WSDOT will be the lead on this project. Project status New CIP Project Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 20.0 20.0 40.0 Construction Other Total 20.0 20.0 40.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Arterial Street Fund 20.0 20.0 40.0 Total 20.0 20.0 40.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 108 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Annual Overlay and Crack Seal Project Project# Location Various Streets Description Annual (15 Yr) Street Overlay and Crack Seal Program Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Maintain good streets within the City. Overlay streets on a 15-year cycle to avoid reconstruction of those streets previously improved to City Standards. Project status In Prior CIP - Unfunded Budget Number 130-755-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 10.0 10.0 10.0 10.0 10.0 10.0 60.0 Construction 700.0 700.0 700.0 800.0 800.0 800.0 4,500.0 Other Total 710.0 710.0 710.0 810.0 810.0 810.0 4,560.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL ST P 300.0 300.0 Street Overlay Fund 410.0 710.0 I 710.01 810.0 I 810.0 I 810.01 4,260.0 Total 710.0 710.0 710.0 810.0 810.0 810.0 4,560.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 109 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Argent Road Widening Project# Location Argent Road - Road 76 to 84 Description Road Improvements on Argent Road Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Improve the road in conjunction with the new high school. PLANNING ESTIMATE ONLY Project status New CIP Project Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way _ Design & Engineer Construction 500.0 500.0 Other Total 500.0 500.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL School District 350.0 350.0 General Fund 150.0 I h I I 150.0 Total 500.0 500.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 110 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Project Name Columbia River Bridge Study I Project# Location Between the SR395 Blue Bridge and Road 68 Description Continue the evaluation of the need for a new bridge accross the Columbia River Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Continue the Columbia River Bridge Study by the Benton Franklin Council of Government. Study will review both the Blue Bridge site and a new bridge in the vicinity of Road 68. Project Status New CIP Project Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer I _ 25.0 25.0 Construction Other Total 25.0 25.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL General Fund 25.0 25.0 Total 25.0 25.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 111 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Court St & Road 68 Traffic Signal Project# Location Court St & Road 68 Description New traffic signal at Court Street and Road 68 Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Install new traffic signal due to traffic volumes. New traffic impact fees will be used to reimburse the Arterial Street Fund Project Status New CIP Project Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 200.0 200.0 Other Total 200.0 200.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Traffic Impact Fees 200.0 200.0 Total 200.0 200.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 112 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Court Street Widening - Road 68 to Road 100 (Phase 2) Project# Location Court Street - Road 84 to 100 Description Increase width of existing road (Court Street) from Road 84 to Road 100 Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Improve Court Street to 36 feet in width from Road 84 to Road 100. This is the second phase of the project improving Court Street from Road 68 to Road 100. Project will be coordinated with sewer extension projects on Court Street. Sewer projects will share in cost of reconstructing Court Street. Project status New CIP Project Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 25.0 25.0 Construction 975.0 975.0 Other Total 1,000.0 1,000.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Street Overlay Fund 380.0 380.0 Arterial Street Fund 220.0 I I 220.0 Sewer Utility I M 400.0]—_ __.__ _ I_ 400.0 Total 1,000.0 1,000.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 113 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name 1-182 and Road 48 Off Ramp Project# Location 1-182 and Road 48 Description Construct new east bound off ramp from 1-182 to Argent Road near Road 48 Department Public Works/Engineering Division Streets Date Initiated Justification Benefits New off ramp will relieve some of the traffic congestion at 1-182 and Road 68. Project identified in the TRANSPO Study. The Interchange Improvement & Decision Report will define project. Project Status New CIP Project Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way 500.0 500.0 Design & Engineer 100.0 _ — _ �i 100.0 Construction 1,500.0 1,500.0 Other Total 100.0 500.0 1,500.0 2,100.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL General Fund 100.0 100.0 Arterial Street Fund I I 100.01 300.0 I 400.0 State & Federal 1 400.0 1 1,200.01 1,600.0 Total 100.0 500.0 1,500.0 2,100.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 114 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Lewis Street Overpass I Project# 1-3-02 Location Lewis Street between 2nd Avenue and Oregon Avenue Description Construct New Overpass to replace the Lewis Street Underpass Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits Build a new overpass to replace the existing underpass which is deteriorating. Project Status In Prior CIP - Unfunded Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way 50.0 500.0 550.0 Design & Engineer 50.0 50.0 300.0 400.0 Construction 14,200.0 14,200.0 Other Total 50.0 50.0 50.0 15,000.0 15,150.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Arterial Street Fund 50.0 50.0 50.0 150.0 Federal STP Comp 15,000.0 15,000.0 Total 50.0 50.0 50.0 15,000.0 15,150.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 115 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Miscellaneous Street Improvements Project# Location Various locations in the City Description Miscellaneous street, curb, gutter & etc. improvements Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Work to be done as needed. Project status In Prior CIP - Unfunded Budget Number 120-750-59530 History I Previous Years Funding $0 1 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Other Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Arterial Street Fund 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 116 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Miscellaneous Traffic Signal Improvements Project# Location Various Locations Description Traffic signal improvements in various locations Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Upgrade existing signals to improve traffic flow at various intersections. Project Status In Prior CIP - Unfunded Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 5.0 I 5.0 5.0 _ 15.0 Construction 95.0 95.0 95.0 285.0 Other Total 100.0 100.0 100.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Arterial Street Fund 100.0 100.0 100.0 300.0 Total 100.0 100.0 100.0 300.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 117 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type General Fund Project Name Reconstruction of Alley Approaches Project# Location City Wide Description Reconstruct alley approaches in various parts of the City. Department Public Works/Engineering Division Streets Date Initiated Justification Benefits The approaches to many alleys in the older part of the City need to be reconstructed. Reconstruction entails the removal and replacement of sidewalks, curb and gutter. Project Status New CIP Project Budget Number 110-740-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 70.0 70.01 140.0 Other Total 70.0 70.0 140.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL City Street Fund 70.0 70.0 140.0 Total 70.0 70.0 140.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 118 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Road 100 and 1-182 Ramps & Sandifur Signal Project# Location Intersection of 1-182 and Road 100 Description Construct new 1-182 off ramp, widen Road 100, and new signal at Sandifur Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits There is a need for signals and new traffic loops due to increased traffic. WSDOT will be the lead and use the 1994 Road 100 / 1-182 Interchange Study by JUB Engineering, Inc. in establishing the exact improvements. The City contracted with WSDOT in 2005 to design the improvements. The Road Access Point Decision Report by WSDOT recommended signals and a new off ramp at 1-182. The signals will be installed in 2008. This project will construct the off ramp. The project will also widen Road 100 between 1-182 and Sandifur Blvd and construct a signal at Sandifur. These improvements will improve safety, traffic flow, and accomodate the County project to extend Road 100 north. Project Status In Prior CIP - Unfunded Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 1,400.0 _ 1,400.0 Other Total 1,400.0 1,400.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Federal 300.0 300.0 Arterial Street Fund 200.0 I I I I 200.0 STP 900.0 I I I I 900.0 Total 1,400.0 1,400.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 119 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Road 68 & 1-182 Improvements Project# Location Road 68 & 1-182 Description Overpass Improvements at Road 68 and 1-182 Department Public Works/Engineering Division Streets Date Initiated Justification Benefits Interchange improvements to widen Road 68 at 1-182 to improve traffic flow. Impact fees will be used to reimburse Arterial Street Fund. Project Status New CIP Project Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land_& Right-Of-Way Design & Engineer 15.0 15.0 Construction 100.0 100.0 Other Total 115.0 115.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Traffic Impact Fees 115.0 115.0 Total 115.0 115.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 120 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type General Fund Project Name Street Sign Replacement - City Wide Project# Location City Wide Description Street sign replacement Department Public Works/Engineering Division Streets Date Initiated Justification Benefits This project will replace various street signs throughout the City. The signs need to be replaced in order to conform to new MUTCD guidelines and also to bring the signs that are in the newly annexed areas up to City Standards. Project Status New CIP Project Budget Number 110-740-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 150.0 150.0 Other Total 150.0 150.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL City Street Fund 150.0 150.0 Total 150.0 150.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 121 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Road 36 Pump Station Landscaping Project# Location Road 36 and Burden Blvd Description Landscape the pump station site Department Public Works/Engineering Division Sewer Date Initiated Justification Benefits A new pump station was constructed and placed into operation in July 2006. The site is ready to be landscaped. Project status New CIP Project Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 5.0 — I _ 5.0 Construction 55.0 I —55.0 Other Total 60.0 60.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 60.0 60.0 Total 60.0 60.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 122 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Commercial SR 12/1-ewis Street Water Line (W.M 1.2) 1 Project# Location East Lewis Street, east from Lewis Transmission to east side of SR 12 Description Extend water line in East Lewis Street to water line on east side of SR 12 and the water line loop at Road 40 East Department Public Works/Engineering Division Water Date Initiated Justification Benefits Looping of water system on the east side of the City. Extend water line in East Lewis Street to water line on east side of SR 12 and the water line loop at Road 40 East. Project status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 50.0 50.0 Construction 550.0 550.0 Other Total 600.0 600.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 600.0 600.0 Total 600.0 600.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 123 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Intertie to City of Kennewick Project# Location Across Blue Bridge or Cable Bridge Description Intertie the City of Pasco water system to the City of Kennewick water system Department Public Works/Engineering I Division Water Date Initiated Justification Benefits Intertie would provide backup water source of water to the cities in case of an emergency Project status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way _ Design & Engineer ---- 20.0 20.0 Construction 480.0 480.0 Other Total 20.0 480.0 500.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 20.0 480.0 500.0 Total 20.0 480.0 500.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 124 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Miscellaneous Water Improvements Project# Location Various Locations Description Miscellaneous Water Line Improvements Department Public Works/Engineering Division Water Date Initiated Justification Benefits Small improvement projects Project status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Other Total 80.0 80.0 80.0 80-0 80.0 80.0 480.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Total 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 125 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Raw Water Pump Station Improvements Project# Location WTP Description Replace existing roof on Raw Water Pump Station Department Public Works/Engineering Division Water Date Initiated Justification Benefits The new roof will improve the ability to remove and/or maintain pumps and fish screens as well as improving the aesthetics at the pump station. Project status New CIP Project Budget Number 410-760-59534 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 150.0 150.0 Other Total 150.0 150.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 150.0 150.0 Total 150.0 150.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 126 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Replacement of AC Water Pipe Project# Location Throughout the water system Description Replacement of asbestos concrete pipe that exists in the water system Department Public Works/Engineering Division Water Date Initiated Justification Benefits Protect the health and welfare of the public by eliminating exposure of the water to the asbestos in the pipes. The AC pipelines at the airport are breaking and leaking due to old gaskets. Projects include replacing the leaking AC pipeline and a 12-inch AC pipeline at the airport and Port of Pasco facilities. Project status New CIP Project Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer Construction 600.0 600.0 Other Total 600.0 600.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 600.0 600.0 Total 600.0 600.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 127 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Water Distribution Line Extensions Project# Location Various Locations Description Extensions to the water system Department Public Works/Engineering Division Water Date Initiated Justification Benefits Extensions to complete loops and / or to complete full blocks where new customers require extensions. Also will help pay for oversizing of lines. Project Status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 20.0 20.0 5.0 5.0 5.0 5.0 60.0 Construction 580.0 580.0 295.0 295.0 295.0 295.0 2,340.0 Other Total 600.0 600.0 300.0 300.0 300.0 300.0 2,400.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 600.0 600.0 300.0 300.0 300.0 300.0 2,400.0 Total 600.0 600.0 300.0 300.0 300.0 300.0 2,400.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 128 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Water Filtration Plant Improvements (WTP 1) Project# Location Water Treatment Plant Description Upgrade and Rehabilitation projects at the water treatment plant Department Public Works/Engineering I Division Water Date Initiated Justification Benefits Upgrade and rehabilitate projects as needed at the water treatment plant. The 2008 projects include pumps and valve replacements, improvements to treatment system, and improving emergency power capabilities. Future projects include a new 5.0 mgd package plant near the 1-182 bridge with design in 2009/2010 and construction in 2011 . Project Status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer 100.0 400.0 500.0 Construction _ 700.0 6,000.0 6,700.0 Other -- - -V Total 800.0 6,400.0 7,200.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 800.0 6,400.0 7,200.0 Total 800.0 6,400.0 7,200.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 129 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Water Meter Replacement/Cross Connection Project# Location Various Locations Description Replacement of water meters throughout the City Department Public Works/Engineering Division Water Date Initiated Justification Benefits Program for the replacement of water meters throughout the City (includes new cross-connect valves). In 1997 the City started replacing old residential meters which was completed in 2002 when the installation of cross-connect devices were added to the program. The 2006 and 2007 program includes the replacement and upgrade of old commercial meters along with installing cross-connect valves. Beginning in 2008, residential meters will need to be replaced at approximately 500 to 1000 per year. Project status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2008 2009 2010 2011 2012 2013 TOTAL Land & Right-Of-Way Design & Engineer _ _ Construction T 140.0 140.0 140.0 140.0 140.0 140.0 840.0 Other Total 140.0 140.0 140.0 140.0 140.0 140.0 840.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2008 2009 2010 2011 2012 2013 TOTAL Water Utility 140.0 140.0 140.0 140.0 140.0 140.0 840.0 Total 140.0 140.0 140.0 140.0 140.0 140.0 840.0 Annual Operating Budget Impact COST / REVENUE 2008 2009 2010 2011 2012 2013 TOTAL Costs Revenue Net Impact 130 CITY OF PASCO 2008 BUDGET ESTIMATED COMPARATIVE SUMMARY OF AD VALOREM TAXES ($per$1000 ASSESSED VALUE) 2005 2006 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERAL LEVY CURRENT EXPENSE $1,779,825,339 $1.9220 $3,420,738 $1,987,640,071 $1.9297 $3,835,563 1995 L.T.G.O.STADIUM 0.0404 71,890 0.0000 0 2001 L.T.G.O.SOFTBALL 0.3365 598,908 0.3027 601,583 2002 L.T.G.O.&REFUNDING 0.1169 207,988 0.1589 315,740 Sub-Total 2.4157 4,299,524 2.3912 4,752,886 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE 1,580,469,911 0.0638 100,834 1,749,703,187 0.0560 98,018 1999 L.T.G.O.LIBRARY 1,580,469,911 0.0504 79,656 1,749,703,187 0.0442 77,382 2002 G.O.REFUNDING 1,368,939,524 0.2748 376,185 1,537,336,667 0.2500 384,263 Sub-Total 0.3890 556,675 0.3502 559,663 GRAND TOTAL $2.8047 $4,856,199 $2.7414 $5,312,549 ESTIMATED 2007 2008 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERAL LEVY ESTIMATED CURRENT EXPENSE $2,314,634,072 $1.8627 $4,311,488 $2,476,284,420 $1.8532 $4,589,154 1995 L.T.G.O.STADIUM 0.0000 0 0.0000 0 2001 L.T.G.O.SOFTBALL 0.2608 603,620 0.2422 599,860 2002 L.T.G.O.&REFUNDING 0.1252 289,892 0.1268 313,890 Sub-Total 2.2487 5,205,000 2.2222 5,502,904 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE 2,048,231,625 0.0464 95,122 2,060,000,000 0.0447 92,178 1999 L.T.G.O.LIBRARY 2,048,231,625 0.0367 75,088 2,060,000,000 0.0353 72,772 2002 G.O.REFUNDING 1,830,883,710 0.2083 381,288 1,850,000,000 0.2063 381,700 Sub-Total 72914 551,498 0.2864 546,650 GRAND TOTAL $2.5401 $5,756,498 $2.5086 $6,049,554 131 CITY OF PASCO 2008 BUDGET ESTIMATED RATIO of GENERAL BONDED DEBT(General Obligation Only) to ASSESSED VALUE and NET BONDED DEBT PER CAPITA as of JANUARY 1,XXXX RATIO OF BONDED DEBT FISCAL APRIL ASSESSED BONDED TO ASSESSED BONDED DEBT YEAR POPULATION VALUATION DEBT VALUE PER CAPITA 1999 26,600 $880,694,237 9,110,000 1.0% 342.48 2000 32,066 $951,680,952 8,725,000 0.9% 272.10 2001 33,010 $1,031,900,004 14,310,000 1.4% 433.50 2002 34,630 $1,127,156,465 13,745,000 1.2% 396.91 2003 37,580 $1,304,080,231 16,030,000 1.2% 426.56 2004 40,840 $1,437,069,638 15,325,000 1.1% 375.24 2005 44,190 $1,779,825,339 14,500,000 0.8% 328.13 2006 47,610 $1,987,640,071 13,650,000 0.7% 286.70 2007 50,210 $2,314,634,072 12,765,000 0.6% 254.23 2008 52,000 $2,476,284,420 11,850,000 0.5% 227.88 estimated 132 CITY OF PASCO 2008 BUDGET ESTIMATED DEBT LIMITATION AS OF JANUARY 1,2008 ESTIMATED ASSESSED VALUATION for 2008 TAXES $2,476,284,420 GENERAL PURPOSES Councilmanic: Capacity(1.50%of Assessed value) 37,144,266 Less: G.O.Bonds Outstanding 8,655,000 T.R.A.C.Obligation 602,069 State L.O.C.A.L.Program 293,711 9,550,780 Available Councilmanic Capacity Excluding Capital Leases 27,593,486 Voter-Approved: 60 percent approval Total Capacity(2.50%of Assessed Value) 61,907,111 Less: Councilmanic Outstanding 9,550,780 Issued Voter-Approved 3,195,000 12,745,780 Available Voter-Approved Capacity $49,161,331 UTILITY PURPOSES Voter-Approved: Capacity(2.5%of Assessed Value) 61,907,111 Available Utility Capacity 61,907,111 OPEN SPACE AND PARK FACILITIES Voter-Approved: Capacity(2.5%of Assessed Value) 61,907,111 Available Open Space and Park Facilities Capacity 61,907,111 TOTAL AVAILABLE DEBT CAPACITY $172,975,552 133 CITY OF PASCO 2008 BUDGET ESTIMATED SUMMARY OF DEBT(EXCEPT L.I.D.'s) ORIGINAL ISSUE INTEREST MATURITY PURPOSE AMOUNT DATED RATE(S) DATE GENERAL OBLIGATION DEBT COUNCILMANIC BONDS: 2001 L.T.G.O.&REFUNDING BOND: SOFTBALL COMPLX 6,900,000 3/1/2001 4.25-5.05% 12/1/2020 AND CIVIC CTR BONDS REF. 2002 L.T.G.O.&REFUNDING BOND: LEVY LOWERING 3,635,000 10/1/2002 2.00-4.70% 4/1/2022 FIRE HYDRANTS CIVIC CTR IMPROVEMENTS VOTER-APPROVED BONDS: 1999 U.T.G.O.LIBRARY LIBRARY/FIRE ST. 1,700,000 1017/1999 4.40-5.60% 12/1/2019 2002 U.T.G.O.REFUNDING CIVIC CENTER 3,155,000 11/1/2002 2.50-4.00% 12/1/2013 OTHER GENERAL OBLIGATION DEBT: FRANKLIN COUNTY TRAC 1,200,000 12/1/1994 6.29% 12/1/2014 STATE L.O.C.A.L.PROGRAM FIRE TRUCK 225,000 2/1/2000 5.72% 6/1/2009 STATE L.O.C.A.L.PROGRAM ANIMAL CONTROL 275,500 11/1/2001 6.24% 12/1/2016 STATE L.O.C.A.L.PROGRAM POLICE VIDEO EQ 161,640 12/16/2004 3.19% 12/1/2008 UTILITY DEBT WATERISEWER UTILITY REVENUE BONDS: 1998 REVENUE/SERIES A REUSE FACILITY 2,255,000 9/15/1998 5.50-6.45% 6/1/2018 1998 REFUNDING/SERIES B WATER/SEWER 6,725,000 9/15/1998 3.80-4.60% 6/1/2014 1998 REVENUE/SERIES C ULID 1,515,000 9/15/1998 30-4.80% 6/1/2014 1999 REVENUE BONDS ULID 985,000 10/1/1999 4.10-5.80% 9/1/2016 2001 REVENUE BONDS ULID 995,000 10/1/2001 4.10-5.80% 9/1/2018 2002 REVENUE BONDS WATER/IRRIGATION 5,945,000 10/1/2002 2.00-4.70% 12/1/2022 2005 REVENUE BONDS WATER 4,400,000 12/5/2005 3.50-4.25% 12/5/2025 2007 REVENUE BONDS ULID 845,000 6/18/2007 4.25-4.75% 9/1/2022 OTHER WATER/SEWER UTILITY DEBT: P/W TRUST FUND LOAN RD 68 WTR TANK 1,245,000 7/24/1989 2.00% 7/24/2009 P/W TRUST FUND LOAN RD 100 WATER RES 2,687,300 6/27/1995 1.00% 7/1/2015 P/W TRUST FUND LOAN SEWER PLANT 812,700 6/27/1995 1.00% 7/1/2015 P/W TRUST FUND LOAN SEWER PLANT 1,890,000 5/1/2000 1.00% 7/1/2020 STATE REV FUND LOAN SEWER PLANT 24,664,959 1/31/2000 3.50% 7/31/2019 SRF LOAN PHASE 2 SEWER PLANT 345,546 4/1/2001 3.50% 7/31/2020 134 CITY OF PASCO 2008 BUDGET ESTIMATED SUMMARY OF DEBT(EXCEPT L.I.D.'s) PRINCIPAL PRINCIPAL PRINCIPAL INTEREST OUTSTANDING 2008 DEBT SERVICE REQUIREMENTS OUTSTANDING DUE DATE DUE DATES 12/31/2007 PRINCIPAL INTEREST TOTAL 12/31/2007 12/1 6/1,12/1 5,690,000 330,000 269,860 599,860 5,360,000 411 4/1,10/1 2,965,000 200,000 113,890 313,890 2,765,000 TOTAL COUNCILMANIC BONDS 8,655,000 530,000 383,750 913,750 8,125,000 12/1 6/1,12/1 1,200,000 100,000 64,950 164,950 1,100,000 12/1 6/1,12/1 1,995,000 305,000 76,700 381,700 1,690,000 TOTAL VOTER APPROVED BONDS 3,195,000 405,000 141,650 546,650 2,790,000 TOTAL G.O.BOND DEBT 11,850,000 935,000 525,400 1,460,400 10,915,000 12/1 6/1,12/1 602,069 74,483 28,507 102,990 527,586 6/1,12/1 6/1,12/1 55,393 26,915 2,790 29,705 28,478 6/1,12/1 6/1,12/1 196,027 19,107 11,932 31,039 176,920 6/1,12/1 6/1,12/1 42,291 42,291 1,014 43,305 0 TOTAL OTHER GENERAL DEBT 895,780 162,796 44,243 207,039 732,984 TOTAL GENERAL OBLIGATION DEBT $ 12,745,780 $ 1,097,796 $ 569,643 $ 1,667,439 $ 11,647,984 6/1 6/1,12/1 1,520,000 100,000 93,400 193,400 1,420,000 6/1 6/1,12/1 4,710,000 590,000 195,705 785,705 4,120,000 6/1 6/1,12/1 415,000 100,000 16,040 116,040 315,000 9/1 3/1,9/1 585,000 50,000 32,430 82,430 535,000 9/1 3/1,9/1 675,000 65,000 29,542 94,542 610,000 12/1 6/1,12/1 4,810,000 260,000 194,438 454,438 4,550,000 911 3/1,9/1 4,060,000 160,000 164,193 324,193 3,900,000 9/1 3/1,9/1 795,000 50,000 36,038 86,038 745,000 TOTAL REVENUE BONDED DEBT 17,570,000 1,375,000 761,786 2,136,786 16,195,000 7/1 7/1 123,124 61,561 2,462 64,023 61,563 7/1 7/1 859,003 107,375 8,590 115,965 751,628 7/1 711 344,091 43,011 3,441 46,452 301,080 7/1 7/1 1,444,826 111,140 14,448 125,588 1,333,686 1/31,7/31 1/31,7/31 16,497,788 1,127,860 567,640 1,695,500 15,369,928 1/31,7/31 1/31,7/31 253,691 15,714 8,743 24,457 237,977 TOTAL OTHER UTILITY DEBT 19,522,523 1,466,661 605,325 2,071,986 18,055,862 TOTAL UTILITY DEBT 37,092,523 2,841,661 1,367,111 4,208,772 34,250,862 TOTAL CITY DEBT $ 49,838,303 $ 3,939,457 $ 1,936,754 $ 5,876,211 $ 45,898,846 135 THIS PAGE INTENTIONALLY LEFT BLANK 136 GLOSSARY OF TERMS Ad Valorem Taxes - (Property Tax) A tax levied on the assessed value of real property. Agency Fund - A fund used to account for assets held by a government as an agent for individuals, private organizations, other governments and/or other funds. Appropriation - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. Appropriation Ordinance - An ordinance by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. Assessed Valuation - A valuation set upon real estate or other property by the County Assessor as a basis for levying property taxes. Basis of Accounting - A term used to refer to when revenues, expenditures, expenses, and transfers, and the related assets and liabilities, are recognized in the accounts and reported in the financial statements. It relates to the timing of the measurements made, on either the cash or accrual method. Cash Basis - A basis of accounting under which transactions are recognized only when cash is received or disbursed. Accrual Basis - A basis of accounting under which transactions are recorded in the periods in which those transactions occur, rather than only in the periods in which cash is received or paid by the government. Modified Accrual Basis - A basis of accounting according to which (a) revenues and other financial resources are recognized when they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations,which should be recognized when due. Modified Cash Basis — is the cash basis of accounting adjusted for Washington State statute. RCW 35.33.151 and RCW 35A.33.150 requires cities to keep their books open in order to pay December bills by the following January 20. RCW 36.40.200 requires counties to keep their books open until January 30 in order to pay December bills and charge the prior year. 137 Bond - A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan formally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether the appropriating body has approved it. Budgetary Control - The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Budget Document - The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. In addition to the budget document, an appropriation ordinance is necessary to formally approve the budget. Capital Improvements Project- A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have apart and specifies the full resources estimated to be available to finance the projected expenditures. Capital Outlays - Expenditures that result in the acquisition of or addition to fixed assets. Debt - An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, registered warrants, notes, contracts and accounts payable. Debt Service Fund - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Debt Limit - The maximum amount of gross or net debt that is legally permitted. Deficit - (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. 138 Employee/Personnel Benefits - For budgeting purposes, employee benefits are employer payments for social security, retirement, group health and life insurance, and worker's compensation. These expenses are budgeted at the activity level. Enterprise Fund - A Fund established to account for operations financed in a manner similar to a private business enterprise where the costs of providing goods and services to the public are financed through user charges. Expenditures - Decreases in net current assets. Expenditures include debt service, capital outlays, and those current operating costs that require the use of current assets. Expenses - Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. Fiscal Policy - The City Government's policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year - A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. The City begins its annual operations on the first day of January and ends on the last day of December. Fixed Assets - Assets intended to be held or used for a long term purpose, such as land, buildings, improvements other than buildings, machinery and equipment. In common usage, the term refers only to operating facilities and equipment, not to long-term investments and other non-current assets. The City's capitalization threshold is $5,000. Fund - A fiscal and accounting entity with self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance - The fund equity of governmental funds and trust funds. GAAP - Generally Accepted Accounting Principles are standards used for accounting and reporting used for both private industry and governmental entities. GASB - Government Accounting Standards Board established in 1985 to regulate the rules and standards for all governmental units. 139 General Fund - Accounts for all revenues and expenditures that are not accounted for in any other fund except those required by statute. It is a fund supported by taxes, fees and other miscellaneous revenues. General Obligation Bonds - Bonds for the payment of which the full faith and credit of the issuing government are pledged. Internal Service Funds — These funds account for operations that provide goods or services to other departments or funds of the City or to other governmental units on a cost-reimbursement basis. Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Levy - (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government. Liability - A debt or other legal financial obligation. Licenses and Permits - Documents issued in order to regulate various kinds of businesses and other activity within the community. A degree of inspection may accompany the issuing of a license or permit, as in the case of business licenses or building permits. In most instances, a fee is charged in conjunction with the issuance of a license or permit, generally to cover the cost of administration. LID - Local Improvement District or Special Assessments made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Long Term Debt- Debt with a maturity of more than one year after the date of issuance. LTGO (Limited Tax General Obligation) Bonds - See General Obligation Bonds Operating Budget - Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing of acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Transfer-Routine and/or recurring transfers of assets between funds. 140 Organizational Chart - A graphic portrayal of relationships among positions and officials established by the City. Personnel_- Refers to the number of full-time or part-time regular authorized positions which may be employed within the operation of the City. Refunding Bonds - Bonds issued to retire bonds already outstanding. The refunding bonds may be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be exchanged with holders of outstanding bonds. Reserve - (1) An account used to segregate a portion of fund balance to indicate that it is not available for expenditure; and (2) an account used to segregate a portion of fund equity as legally set aside for a specific future use. Revenue - Income received by the City in support of a program of services to the community. It includes such items as property taxes, fees, user charges, grants, fines and forfeits, interest income and miscellaneous revenue. The term designates an increase to a fund's assets from other than expense refunds, capital contributions, and residual equity transfers. Revenue Bonds - Bonds whose principal and interest are secured by and payable exclusively from earnings of an enterprise fund. Salaries and Wages - Monetary compensation in the form of an annual or hourly rate of pay for hours worked. Services and Charges - Expenditures for services other than personal services which are required by the City in the administration of its assigned functions or which are legally or morally obligating on it; such as, contracted services, utilities, printing, advertising, insurance and rental of equipment. Special Revenue Funds - Funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. Supplies and Materials - Articles and commodities which are consumed or materially altered when used; such as, office supplies, motor fuel, building supplies and postage. Taxes - Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., sewer service charges). 141 Tax Rate-The amount of tax stated in terms of a unit of the tax base. The amount of tax levied for each$1,000 of market valuation. Tax-Rate Limit - The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may apply to a single government or to a class of governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. The tax rate limit for general purposes for the City of Pasco is $3.60. Trust Funds - Funds used to account for assets held by a government in a trustee capacity for individuals,private organizations,or other governments, and/or other funds. 142